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"النظام المالي"
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Examining the Adoptability of Cryptocurrency in the Islamic Financial System
This study explores the adoptability of cryptocurrency within the Islamic financial system, a topic of substantial debate among scholars and practitioners. Given the decentralized nature of cryptocurrency, its acceptance within the conventional and Islamic financial systems presents unique challenges. To ascertain the legitimacy and possible adoptability of cryptocurrency under Sharīʿah law, this paper employs qualitative research methods, using in-depth interviews of twenty-four Sharīʿah scholars. These scholars, selected through purposive and snowball sampling techniques, possess expert knowledge of both cryptocurrency and the Islamic financial system. The results revealed that the acceptability of cryptocurrency in Sharīʿah-compliant financial systems is contingent on its centralization and its function as a store of value, aligning with the objectives (maqasid) of Sharīʿah. Cryptocurrency's lack of intrinsic value necessitates its backing by a central authority or asset to mitigate risks and potential fraud. This research offers valuable insights into the considerations required for cryptocurrencies' adoption in Islamic finance, contributing to the ongoing debate on their legitimacy under Sharīʿah law.
Journal Article
Determinants of Intention to Adopt Auto Insurance \Takāful\ Business among Vehicle Owners in Nigeria
Despite the recent surge in global growth and the increasing role played by the Islamic financial system, particularly Takāful, within the international financial landscape, there has been limited attention directed towards Takāful in Nigeria. This study aims to identify the factors influencing the intention of vehicle owners to adopt Auto Insurance (specifically Takāful) in Nigeria. Employing a survey research design, the study targeted the population of twelve million registered vehicles in Nigeria, with a sample size of four hundred (400) respondents. Data were collected using a questionnaire, and multiple regression analysis was conducted using SPSS version 26 to test the research hypotheses. The regression results revealed that awareness, relative advantage, and social influence significantly influence vehicle owners' intention to adopt Auto Insurance (Takāful) in Nigeria. However, factors such as religiosity, perceived compatibility, perceived complexity, and perceived risk did not exhibit a significant influence on vehicle owners' intention to adopt auto insurance in Nigeria. The study recommends robust public awareness campaigns by each auto Takāfulinsurance company to highlight the advantages of Takāful products and services over conventional insurance. Additionally, it suggests that the government formulate supportive laws to encourage the establishment of more Takāful companies in Nigeria, given the limited presence of such entities in the country.
Journal Article
The Impact of Financial Engineering in Promoting Capital Markets
The research aims to show the impact of financial engineering on the capital market development. The financial system has witnessed many changes that has stimulated financial engineering growth, which has contributed to the boost of capital market. This paper reports a theoretical examination that simultaneously considers the effects of the relationships between financial engineering and the development of the capital market, including the effect of financial engineering instruments in the boost of capital market and its efficiency. In addition to the impact of financial engineering in risk management. It encapsulates also the impact of technological advance and financial innovation in promoting capital markets.
Journal Article
كتاب الأموال
هذا الكتاب نهدف به إلى تقديم مجموعة النصوص المكونة للصورة الدقيقة والمتكاملة للفكر والواقع الاقتصادي والاجتماعي في الحضارة الإسلامية على امتداد الزمان والمكان والمذاهب الفقهية والتيارات الفكرية التي تبلورت وتمايزت في بناء هذه الحضارة وتاريخها الطويل وذلك تحقيقا لحضور هذه القسمة المهمة من قسمات حضارتنا وتاريخنا في مكتبتنا العربية الإسلامية تمكينا للأمة في صراعها الحضاري الراهن من أجل التحرر من هيمنة الغرب الحضارية شاهرة سلاح تميز نهجها الحضاري في ميدان الأموال والثروات والاقتصاد.
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Early Warning to Banking Crises in the Dual Financial System in Indonesia
This research aims at detecting early indicators that cause conventional banking and Islamic banking crises, identifying the longest crisis period for both types of banks, and comparing the stability between the two kinds of banks. The method used is the Markov Switching Vector Autoregressive (MS-VAR) approach. This study uses secondary data obtained from official sources and in monthly form from January 2004 to March 2017. The results show that Islamic banking is more stable against internal and external shocks than conventional banking. Z-score for Islamic banking is higher (11,933) than the Z-score for conventional banking (11,679). The longest crisis period for conventional banking was around April 2013 - March 2017 while for Islamic banking was around January 2008 - October 2008.
Journal Article
عقد الإيجار بين النظام المحاسبي المالي والتشريع الجبائي الجزائري
هدفت هذه الدراسة إلى عرض المعالجة المحاسبية والجبائية لعقد الإيجار التمويلي لدى كل من المؤجر والمستأجر، لاستخلاص أهم نقاط التوافق أو الاختلاف في معالجة عقد الإيجار التمويلي بين النظام المحاسبي المالي والتشريع الجبائي الجزائري. وفي الأخير تم التوصل إلى نتيجة مفادها أن أساس المعالجة المحاسبية لعقد الإيجار التمويلي هو مبدأ أسبقية الواقع الاقتصادي على الشكل القانوني للعقد، في حين نجد أن التشريع الجبائي الجزائري يعتمد أساسا في معالجة عقد الإيجار التمويلي على الشكل القانوني للعقد دون الواقع الاقتصادي، الأمر الذي صنع الاختلاف بين المعالجة المحاسبية والجبائية لعقد الإيجار التمويلي في الجزائر.\"
Journal Article