Arabic Abstract: يقارن البحث بين القراض والشركة، ويؤكد على تميز القراض بفصله الكامل للملكية عن الإدارة. ثم يعرض فكرة سندات القراض بوصفها أداة تمويلية جديدة ومهمة في...

Arabic Abstract: إن التطبيق المعاصر للزكاة، وهو حاصل في عدد من البلدان الإسلامية ومتوقع في عدد آخر، يثير مسألة تزكية الأصول الاستثمارية الثابتة التي تعددت بشأن تزكيتها...

Ṣukūk is a current hot topic in Islamic finance discussions. This paper aims to examine ṣukūk and focus on the initial yet fundamental requirement of “true sale”- one that can determine if a particular ṣukūk is, in fact, a Sharīʿah compliant financial instrument. Ten ṣukūk are...

Over the past few decades, the Islamic finance industry has witnessed exponential growth, intensified innovation and fast development in its products and services. This paper discusses the contemporary issues of credit cards from economic and Sharīʿah perspective and explains the implication...

Although, any amount or portion of Haram is not permissible in Sharī‘ah. An exception has been addressed on the basis of the Sharī‘ah-established maxim of “necessities call for relaxation of prohibition.” This allows investing in companies that engage in some non-permissible...

Arabic Abstract: تقدم هذه المساهمة لبنةً جديدةً في اقتراح بناءِ ميثاقٍ جديدٍ للأوقاف الإسلامية، وذلك بالنظر للدور الكبيـر الذي يقوم به الوقف في الحياة العامة للمسلمين....

This paper examines customer satisfaction in Islamic banks in Qatar in comparison with their conventional counterpart. It is an attempt to investigate whether Islamic banks have overcome the obstacle of being relatively new; whether they have started providing satisfying services to their...

A shari‘ah compatible fixed-return financial instrument is needed in an Islamic economy. This paper explores the potential of ijara (renting)-based financial instruments to meet this need. The paper proposes ijara-bonds as marketable Islamic financial instruments for resource mobilization in...