Islamic Studies Commons^™

Estimating Zakat Proceeds For Jordanian Islamic Banksتقدير حصيلة الزكاة للمصارف الإسلامية الأردنية, Maysa'a Milhem, Sondus Momani

Jordan Journal of Islamic Studies

The study aims to estimate the Zakat proceeds for Jordanian Islamic banks in 2019 and determine the elements to be included in the zakat base for Islamic banks, the methods for calculation, and the bases that must be taken into account when calculating the net working capital, in terms of the method and value by which the assets in the bank are valued. The study concluded with a set of results, most notably that the most appropriate method for determining the zakat base in Islamic banks is the net asset method. The study also found that the total proceeds of …

Governance Of Islamic Banks In Palestine حوكمة المصارف الإسلامية في فلسطين, Salim Rajoub

Jordan Journal of Islamic Studies

Abstract The purpose of this study is to clarify the meaning of the governance of Islamic banks in Palestine, and the extent of their effectiveness in achieving transparency and stability of economy. It consists of two parts: the first one explains the meaning of governance in general, the circumstances of its inception, its purposes, and elements. The second one focuses on governance in Islamic banks as an organizational management work aimed at raising the level of performance of Islamic banks and thus increasing confidence by investors, shareholders and the general public. The study concluded that the system of governance that …

محددات هيكل رأس المال في المصارف الأردنية الإسلامية والتقليدية للفترة الزمنية (2003 - 2019) "دراسة قياسية مقارنة" Determinants Of Capital Structure In Islamic And Conventional Jordanian Banks For The Period 2003 To 2019 “Comparative Empirical Study”, Moatasem Alziot, Montaser Alziot, Dalia Ibrahim

Jordan Journal of Islamic Studies

ملخص

تهدفُ هذه الدراسة إلى بيانِ مُحدداتِ هيكل رأس المال في المصارف الأردنية الإسلامية والتقليدية، وذلك خلال الفترة (2003-2019) لتشمل فترة الأزمة المالية العالمية لعام 2008، وقد اختبرت الدراسة أثرَ كلٍّ مِن: (الأرباح الموزعة، والربحيّة، وحجم المصرف، والسيولة، ونسبة كفاية رأس المال، ونمو المصرف) على هيكل رأس المال (ممثلًا بالرفْع المالي)، حيث قُمنا باستخدام أسلوب الانحدار التدريجي (Stepwise Regression). وقد توصّلت الدراسة إلى جُمْلة من النتائج، مِن أهمّها: تم ّقبول نسبة كفاية رأس المال كعامل مؤثر في هيكل رأس المال في جميع نماذج الدراسة؛ لأن هذه النسبة تشكل الأساس الذي تُبنى عليه الثقة المصرفية والتي تُعدُّ أساسًا للعمل المصرفي، كما …

قاعدة العادة محكمة وتطبيقاتها في حسابات المصارف الإسلامية The Rule Of Custom And Its Applications In The Accounts Of Islamic Banks, Omar Abu Shanab, Zakariya Shatanawi

Jordan Journal of Islamic Studies

The study aimed to study the applications of (the rule of the custom) and its sub-rules on the bank accounts in Islamic banks. The study included a general definition of the rule of law and its sub-rules, the types of bank accounts in Islamic banks and the applications of the rule therein. The study found that there are contemporary applications of the rule of thumb in current accounts and investment accounts. The study recommended the need to pay attention to the study of jurisprudential rules and their contemporary applications in Islamic banks, for their importance in the jurisprudential consolidation of …

الرقابة المصرفية النوعية تقدير اقتصادي إسلامي Qualitative Banking Supervision - An Islamic Economic Estimation, Emad Rafik Barakat, Maisa Muneer Melhem, Khloud Ahmad Tanash, Salah Addeen Abdullah

Jordan Journal of Islamic Studies

The purpose of this research is to explain the nature of the quality banking control and its traditional literature, and then to evaluate this type of supervision from the perspective of Islamic banking. The study showed that qualitative banking supervision is appropriate in terms of its concept and objectives of the nature of Islamic banking. However, with regard to the tools of such supervision, it was found that there are tools that can not be included in the legal tools of riba, And tools that can be accepted with some precautions that take into account the nature and structure of …

استقلال الرقابة الشرعية على المصارف الإسلامية الأردنية: الواقـع والمأمــول The Independence Of Sharia Supervision Over Jordanian Islamic Banks: Reality And Aspiration, Abdullah Muhammad Al-Badareen, Emad Rafiq Barakat

Jordan Journal of Islamic Studies

The study aimed at clarifying the requirements for improving the independence of Shari'a supervision over Islamic banks in Jordan, studying the reality of the independence of Shari'a supervision over Islamic banks in Jordan, and suggesting means that contribute to raising the level of independence in this country. The study found that there are requirements for the independence of the Shari'a supervision relating to legislation, administrative, financial and intellectual independence, and that these requirements lack much in the case of Jordan, Therefore, the research proposed to establish a central Shari'a Supervisory Board with financial and administrative autonomy that would legally supervise …