Islamsko bankarstvo
Islamsko bankarstvo (arapski: مصرفية إسلامية) ili finansiranje usklađeno sa šerijatom, jest bankarska ili finansijska aktivnost koje su u skladu sa šerijatom (islamskim zakonom) i njihove praktične primjene kroz razvoj islamske ekonomije. Neki od načina islamskog bankarstva/finansiranja uključuju mudarabah (dijeljenje dobiti i nošenje gubitka), wadiah (čuvanje), mušaraku (zajedničko ulaganje), murabah (trošak plus) i idžara (leasing).
Šerijat zabranjuje ribu, to jest lihvarstvo, općenito definisano kao kamatu koja se plaća na sve pozajmice novca[1][2] (iako neki muslimani osporavaju da li postoji konsenzus da je kamata ekvivalentna ribi).[3][4] Ulaganje u kompanije koje pružaju robu ili usluge koje se smatraju suprotnim islamskim principima (npr. svinjetina ili alkohol) je također haram ("grijeh i zabranjeno").
Glavna karakteristika islamskog bankarstva je pokušaj eliminisanja kamate iz poslovanja, jer se ona kosi sa islamskim propisima. To se može ilustrovati u ideji islamske štednje gdje je štediša ustvari investitor koji sudjeluje u riziku zajedno sa islamskom bankom. U ovom primjeru, deponent na kraju poslovne godine (ili kako je već određeno) shodno procentu profita banke dobiti isti procenat u odnosu na položeni novac. U slučaju gubitka islamske banke na nekoj investiciji, obratno, štediša će također učestvovati sa jednakim procentualnim gubitkom.[5]
Islamsko bankarstvo također zabranjuje ekonomsku špekulaciju. U finansijskom kontekstu, špekulacija se smatra svaka investicija koja ima značajni rizik neuspjeha, ali se poduzima zbog višestrukog povrata u slučaju uspjeha.[6]
Industrija islamskog bankarstva je pohvaljena jer se vratila na put "božanskog vodstva" u odbacivanju "političke i ekonomske dominacije" Zapada,[7] i zapažena kao "najvidljiviji znak" islamskog revivalizma,[8] njegovi najentuzijastičniji zagovornici obećavaju "nedstatak inflacije, nezaposlenosti, eksploatacije i siromaštva" kada se islamsko bankarstvo u potpunosti provede.[9][10] Međutim, kritikovano je zbog neuspjeha da razvije podjelu dobiti i gubitka ili više etičkih načina ulaganja koje su obećavali rani zagovarači,[11] i umjesto toga samo prodaju bankarske proizvode[19] koji su "u skladu sa formalnim zahtjevima islamskog zakona",[12] ali koriste "izgovore i lukavstvo za prikrivanje kamata",[13] te povlače za sobom "veće troškove, veće rizike"[14] od konvencionalnih (ribawi) banaka.
Reference uredi
- ^ Maududi, Sayyid Abul Ala. "Tafhim al-Qur'an - The Meaning of the Qur'an". Pristupljeno 8 October 2023.
- ^ "Islamic Banking Principles". Institute of Islamic Banking and Insurance. Arhivirano s originala, 28 September 2017. Pristupljeno 8 October 2023.
- ^ Farooq 2005, str. 3–6.
- ^ Khan 2013, str. 216–226.
- ^ Rajhi, Wassim; Hassairi, Slim Ahmed (0000). "Capital Structure and Financial Risks in Non-Conventional Banking System". International Journal of Economics and Finance (jezik: engleski). 4 (4): p252. doi:10.5539/ijef.v4n4p252. ISSN 1916-971X.
|pages=sadrži dodatni tekst (pomoć) - ^ "IMF Working Papers Volume 2007 Issue 117: The Economics of Islamic Finance and Securitization (2007)". imfsg (jezik: engleski). doi:10.5089/9781451866810.001. Pristupljeno 6. 5. 2023.
- ^ Usmani, Introduction to Islamic Finance, 1998: p. 6
- ^ Farooq 2005, str. 33.
- ^ Warde, Islamic finance in the global economy, 2000: p. 21
- ^ Khan 2015, str. 87.
- ^ Qureshi, D.M. 2005. Vision table: Questions and answers session. In Proceedings of the First Pakistan Islamic Banking and Money Market Conference, 14–15 September, Karachi
- ^ Fadel, Mohammad. 2008. Riba, efficiency, and prudential regulation: Preliminary thought. Wisconsin International Law Journal 25 (4) (April) 656
- ^ Khan 2013, str. xv–xvi.
- ^ Khan 2013, str. 400.
Izvori uredi
Knjige i članci uredi
- Abras, A., & Al Mahameed, M. (2022). The Rise and Fall of Institutional Entrepreneurship in Islamic Financial Reporting Standardisation Projects. Accounting Forum. https://doi.org/10.1080/01559982.2022.2051684
- Aḥmad, Maḥmūd (1958). Economics of Islam: A Comparative Study (jezik: engleski). Ashraf.
- al Bushi, Abdullah bin Mubarak (2019). Ensiklopedi Ijma' Syaikhul Islam Ibnu Taimiyah. Darul Falah. ISBN 9786029208078. Pristupljeno 20 November 2021.
- Alharbi, A. T. (2017). "Determinants of Islamic banks' profitability: international evidence". International Journal of Islamic and Middle Eastern Finance and Management. 10 (3): 331–350. doi:10.1108/IMEFM-12-2015-0161. Pristupljeno 6 November 2021.
- Farooq, Mohammad Omar (September 2009). "The Riba-Interest Equation and Islam: Reexamination of the Traditional Arguments". Global Journal of Finance and Economics. 6 (2): 99–111. SSRN 1579324.
- Farooq, Muhammad Omar (November 2005). "The Riba-Interest Equation and Islam: Reexamination of the Traditional Arguments" (Draft). Arhivirano s originala, 24 September 2015. Pristupljeno 11 August 2015.
- el-Gamal, Mahmoud A. (2006). Islamic Finance : Law, Economics, and Practice (PDF). New York: Cambridge. ISBN 9780521864145. Arhivirano s originala (PDF), 3 April 2018. Pristupljeno 16 May 2017.
- Irfan, Harris (2015). Heaven's Bankers: Inside the Hidden World of Islamic Finance. Little, Brown Book Group. ISBN 9781472105066. Pristupljeno 28 October 2015.
- Jamaldeen, Faleel (2012). Islamic Finance For Dummies (jezik: engleski). John Wiley & Sons. ISBN 9781118233900. Pristupljeno 15 March 2017.
- Karim, Nimrah; Tarazi, Michael; Reilli, Zavier (August 2008). "Islamic microfinance: An emerging market niche" (PDF). CGAP Focus Notes. Consultative Group to Assist the Poor. 49: 1.
- Kepel, Gilles (2002). Jihad: The Trail of Political Islam. Harvard University Press. ISBN 9780674010901.
Jihad: The Trail of Political Islam.
- Khan, Feisal (22 December 2015). Islamic Banking in Pakistan: Shariah-Compliant Finance and the Quest to Make Pakistan More Islamic (jezik: engleski). Routledge. ISBN 9781317366539. Pristupljeno 9 February 2017.
- Khan, Muhammad Akram (2013). What Is Wrong with Islamic Economics?: Analysing the Present State and Future Agenda. Edward Elgar Publishing. ISBN 9781782544159. Pristupljeno 26 March 2015.
- Rothbard, Murray N. (1995). An Austrian Perspective on the History of Economic Thought, Volume I (Economic Thought Before Adam Smith) (PDF). Auburn, Alabama: Ludwig von Mises Institute. ISBN 978-0-945466-48-2.
- Roy, Olivier (1994). The Failure of Political Islam. Harvard University Press. str. 132–47. ISBN 9780674291416.
Failure of Political Islam roy.
- Ibn Sa'd, Muhammad (2013). Kitab At-Tabaqat Al-Kabir Volume III: The Companions of Badr. Prevod: Aisha Bewley. Ta-ha publisher. str. 81. ISBN 978-1-84200-133-2. Arhivirano s originala, 6. 6. 2023. Pristupljeno 10 November 2021.
- Saeed, A.; Salah, O. (2014) [2013]. "Development of Sukuk: Pragmatic and Idealist Approaches to Sukuk Structures" (PDF). Journal of International Banking Law and Regulation (1): 41–52. Pristupljeno 18 March 2017.
- Sairally, Salma (2007). "Evaluating the 'social responsibility' of Islamic finance: Learning from the experiences of socially responsible investment funds" (PDF). u Munawar Iqbal; Salman Syed Ali; Dadang Muljawan (ured.). Advances in Islamic economics and finance: Proceedings of 6th International Conference on Islamic Economics and Finance. 1. Jeddah: Islamic Research and Training Institute, Islamic Development Bank. str. 279–320. Arhivirano s originala (PDF), 4 March 2016. Pristupljeno 16 May 2017.
- State of the Global Islamic Economy Report 2015/16 (PDF). Thomson Reuters & Dinar Standard. Pristupljeno 19 March 2017.
- Tarmizi, Erwandi (2017). Haram Wealth in Contemporary Muamalah (English izd.). Indonesia: PT Erwandi Tarmizi Konsultan. ISBN 9786021974209. Pristupljeno 24 October 2021.
- Usmani, Muhammad Taqi (December 1999). The Historic Judgment on Interest Delivered in the Supreme Court of Pakistan (PDF). Karachi, Pakistan: albalagh.net.
- Usmani, Taqi (1998). An Introduction to Islamic Finance (PDF). Kazakhstan. Arhivirano s originala (PDF), 7 August 2015. Pristupljeno 2 October 2017.
- Visser, Hans (2009). Islamic Finance: Principles and Practice. Cheltenham, UK; Northampton, MA, USA: Edward Elgar. ISBN 9781848449473. Pristupljeno 9 July 2016.
- Visser, Hans (2013). Islamic Finance: Principles and Practice (Second izd.). Elgar Publishing. ISBN 9781781001745. Pristupljeno 7 December 2016.
- Warde, Ibrahim (2010) [2000]. Islamic finance in the global economy. Edinburgh: Edinburgh University Press. ISBN 9780748627769.