Pub Date : 2018-03-31DOI: 10.25272/J.2149-8407.2018.4.1.02
Tijjani Muhammad, Sulaiman Alhaji Dauda, D. Mamman
This study investigates perceptions of Muslim and non-Muslim citizens with respect to Islamic banking in Tanzania. We also attempt to measure the awareness regarding Islamic banking products and services as well as the factors which influence citizens of Tanzania in choosing Islamic banking. We explore if there are any similarities and differences between Muslim and non-Muslim citizens. By using snow ball sampling technique, a sample of 660 citizens (50% Muslim and 50% non-Muslim) was surveyed. Chi-square test was used to test if there is any significant difference between perceptions of Muslim and non-Muslim toward Islamic banking in Tanzania. Our findings imply that there a significant difference between perceptions of Muslims and non-Muslims with respect to Islamic banking in Tanzania. Furthermore, with respect to level of awareness of Islamic banking our findings reveal that nearly two thirds of Muslim respondents are aware of Islamic banking whereas only one third of non-Muslim citizens are aware of Islamic banking. Respondents claim that they learn about Islamic banking products and services mostly through friends or Islamic banks. Moreover, Muslim and non-Muslim citizens tend to have different factors which may encourage or discourage them to use Islamic banking.
{"title":"The Contemporary Islamic Banking System (Jaiz Bank) in Tackling Financial Exclusion in Nigeria","authors":"Tijjani Muhammad, Sulaiman Alhaji Dauda, D. Mamman","doi":"10.25272/J.2149-8407.2018.4.1.02","DOIUrl":"https://doi.org/10.25272/J.2149-8407.2018.4.1.02","url":null,"abstract":"This study investigates perceptions of Muslim and non-Muslim citizens with respect to Islamic banking in Tanzania. We also attempt to measure the awareness regarding Islamic banking products and services as well as the factors which influence citizens of Tanzania in choosing Islamic banking. We explore if there are any similarities and differences between Muslim and non-Muslim citizens. By using snow ball sampling technique, a sample of 660 citizens (50% Muslim and 50% non-Muslim) was surveyed. Chi-square test was used to test if there is any significant difference between perceptions of Muslim and non-Muslim toward Islamic banking in Tanzania. Our findings imply that there a significant difference between perceptions of Muslims and non-Muslims with respect to Islamic banking in Tanzania. Furthermore, with respect to level of awareness of Islamic banking our findings reveal that nearly two thirds of Muslim respondents are aware of Islamic banking whereas only one third of non-Muslim citizens are aware of Islamic banking. Respondents claim that they learn about Islamic banking products and services mostly through friends or Islamic banks. Moreover, Muslim and non-Muslim citizens tend to have different factors which may encourage or discourage them to use Islamic banking.","PeriodicalId":136568,"journal":{"name":"International Journal of Islamic Economics and Finance Studies","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117028750","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-03-31DOI: 10.25272/J.2149-8407.2018.4.1.04
Soner Duman
Zekât, Islam’in sartlari arasinda yer alan, hem ibadet hem de vergi yonu bulunan bir ibadettir. Islam tarihinde zekât bir yandan fakirlik probleminin asilmasinda bir vasita olarak gorulurken diger yandan devlete itaatin de sembolu olarak addedilmistir. Fikih kitaplarinda zekâta iliskin hukumlerin hangi tarihsel zemine dayandigini bilmek son derece onemlidir. Bu makalede Hz. Peygamber ve dort halife doneminde zekâta iliskin hukumlerin konulma sureci tarihsel acidan ele alinmistir.
{"title":"Hz. Peygamber (s. a.v.) ve Hulefâ-i Râşidîn Dönemlerinde Zekât","authors":"Soner Duman","doi":"10.25272/J.2149-8407.2018.4.1.04","DOIUrl":"https://doi.org/10.25272/J.2149-8407.2018.4.1.04","url":null,"abstract":"Zekât, Islam’in sartlari arasinda yer alan, hem ibadet hem de vergi yonu bulunan bir ibadettir. Islam tarihinde zekât bir yandan fakirlik probleminin asilmasinda bir vasita olarak gorulurken diger yandan devlete itaatin de sembolu olarak addedilmistir. Fikih kitaplarinda zekâta iliskin hukumlerin hangi tarihsel zemine dayandigini bilmek son derece onemlidir. Bu makalede Hz. Peygamber ve dort halife doneminde zekâta iliskin hukumlerin konulma sureci tarihsel acidan ele alinmistir.","PeriodicalId":136568,"journal":{"name":"International Journal of Islamic Economics and Finance Studies","volume":"78 11","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120806811","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-03-31DOI: 10.25272/J.2149-8407.2018.4.1.01
A. Ajlouni
This paper reports on a survey conducted in Egypt about the motives behind participating in Societies; and their perception by participants. It is also devoted to clarifying the unique nature of Societies as a premise of informal finance to manage financial aspects that bear zero interest. A random sample of participants from Helwan area in Cairo, who joined a Society for managing their financial needs, was selected. A questionnaire was used for collecting data and descriptive analysis methods were used for analyzing the study variables. The study revealed that Societies have a long history mode that has been followed in many countries. It also showed that the participants devote the majority of the Society's sum for expenditure on current essential short-term needs. A high sensitivity to Islamic Sharī’ah has been showed by the Society members. It proved that the general trend toward Societies was very positive.
{"title":"Financial Cooperative Societies: Conceptual Framework and Evidence from Egypt","authors":"A. Ajlouni","doi":"10.25272/J.2149-8407.2018.4.1.01","DOIUrl":"https://doi.org/10.25272/J.2149-8407.2018.4.1.01","url":null,"abstract":"This paper reports on a survey conducted in Egypt about the motives behind participating in Societies; and their perception by participants. It is also devoted to clarifying the unique nature of Societies as a premise of informal finance to manage financial aspects that bear zero interest. A random sample of participants from Helwan area in Cairo, who joined a Society for managing their financial needs, was selected. A questionnaire was used for collecting data and descriptive analysis methods were used for analyzing the study variables. The study revealed that Societies have a long history mode that has been followed in many countries. It also showed that the participants devote the majority of the Society's sum for expenditure on current essential short-term needs. A high sensitivity to Islamic Sharī’ah has been showed by the Society members. It proved that the general trend toward Societies was very positive.","PeriodicalId":136568,"journal":{"name":"International Journal of Islamic Economics and Finance Studies","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133406448","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-03-31DOI: 10.25272/j.2149-8407.2018.4.1.05
Saime Kavakçi, Şakir Görmüş
Sosyal Bilimlerin ortak konularindan olan Sosyal Sermaye kavrami, farkli disiplinler tarafindan irdelenmektedir. Bu calismada Sosyal Sermaye ve Din kavramlari arasindaki iliski guven baglaminda konumlandirilmaya calisilmaktadir. Dunya Bankasi, OECD ve Fukuyama guveni sosyal sermayenin kabul edilebilir olcu gostergelerinden biri olarak kabul etmektedirler. Islam dininin temel ilke ve ogretileri guveni, guvenilirligi, adaleti, yardimlasmayi ve hosgoruyu ogretmektedir. Bu calismada Dunya degerler arastirmasi, Dunya Bankasi ve CIA Factbook verileri kullanilarak iki farkli donemde (2005-2009 ve 2010-2014 dalga donemi) Musluman nufus orani, kisi basi GSYIH ve enflasyon degiskenlerinin aileye guven, komsuya guven, tanidiga guven, dini kurumlara guven, hayir kurumlara guven, patiye guven, parlamentoya guven ve bankaya guven uzerine etkisi yatay-kesit veri (48 ve 54 ulke icin) analizi kullanilarak incelenmistir. Elde edilen bulgulara gore Musluman nufus oranindaki artisin her iki dalga doneminde de aileye, komsuya, tanidiga ve dini kurumlara olan guveni artirdigi gorulmustur. Musluman nufus oranindaki artis 2005-2009 dalga doneminde hayir kurumlarina guveni ve 2010-2014 dalga doneminde parlamentoya guveni pozitif etkilemektedir. Enflasyondaki artis sadece 2010-2014 dalga doneminde dini kurumlara guveni pozitif etkilemektedir. Kisi basina GSYIH artis her iki donemde de tanidiklara guveni pozitif etkilerken dini kurumlara guveni azaltmaktadir. Ayrica Kisi basina GSYIH artis 2010-2014 dalga doneminde partilere olan guveni azaltmaktadir.
{"title":"Sosyal Sermaye Bağlamında Güven Kavramı: Dini, Toplumsal Ve İktisadi Boyutu","authors":"Saime Kavakçi, Şakir Görmüş","doi":"10.25272/j.2149-8407.2018.4.1.05","DOIUrl":"https://doi.org/10.25272/j.2149-8407.2018.4.1.05","url":null,"abstract":"Sosyal Bilimlerin ortak konularindan olan Sosyal Sermaye kavrami, farkli disiplinler tarafindan irdelenmektedir. Bu calismada Sosyal Sermaye ve Din kavramlari arasindaki iliski guven baglaminda konumlandirilmaya calisilmaktadir. Dunya Bankasi, OECD ve Fukuyama guveni sosyal sermayenin kabul edilebilir olcu gostergelerinden biri olarak kabul etmektedirler. Islam dininin temel ilke ve ogretileri guveni, guvenilirligi, adaleti, yardimlasmayi ve hosgoruyu ogretmektedir. Bu calismada Dunya degerler arastirmasi, Dunya Bankasi ve CIA Factbook verileri kullanilarak iki farkli donemde (2005-2009 ve 2010-2014 dalga donemi) Musluman nufus orani, kisi basi GSYIH ve enflasyon degiskenlerinin aileye guven, komsuya guven, tanidiga guven, dini kurumlara guven, hayir kurumlara guven, patiye guven, parlamentoya guven ve bankaya guven uzerine etkisi yatay-kesit veri (48 ve 54 ulke icin) analizi kullanilarak incelenmistir. Elde edilen bulgulara gore Musluman nufus oranindaki artisin her iki dalga doneminde de aileye, komsuya, tanidiga ve dini kurumlara olan guveni artirdigi gorulmustur. Musluman nufus oranindaki artis 2005-2009 dalga doneminde hayir kurumlarina guveni ve 2010-2014 dalga doneminde parlamentoya guveni pozitif etkilemektedir. Enflasyondaki artis sadece 2010-2014 dalga doneminde dini kurumlara guveni pozitif etkilemektedir. Kisi basina GSYIH artis her iki donemde de tanidiklara guveni pozitif etkilerken dini kurumlara guveni azaltmaktadir. Ayrica Kisi basina GSYIH artis 2010-2014 dalga doneminde partilere olan guveni azaltmaktadir.","PeriodicalId":136568,"journal":{"name":"International Journal of Islamic Economics and Finance Studies","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123818811","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-03-31DOI: 10.25272/j.2149-8407.2018.4.1.03
Nalan Işık
The rapid growth of Islamic banking has attracted much attention lately in the economic literature. The main goal of this paper is to investigate the relationship between the Islamic banking, economic growth and innovation using data for the five Gulf Arab States (Bahrain, United Arab Emirates, Kuwait, Qatar and Saudi Arabia) in the period of 2001–2015. In the empirical analysis where the panel data method is used, unit root and co-integration tests were applied to the variables. It is postulated that according to the test findings, economic growth is co-integrated with Islamic banking and patent application. Long run co-integration coefficients of the variables were analysed throughout the panel using the method of Panel Dynamic Ordinary Least Squares (PDOLS). The conclusion of the empirical study indicates that Islamic banking funds and innovation in chosen Gulf Arab states have positive and significant relations with economic growth.
{"title":"Growth, Islamic Banking And Schumpeterian Vision: An Empırıcal Evidence From The Gulf Arab States","authors":"Nalan Işık","doi":"10.25272/j.2149-8407.2018.4.1.03","DOIUrl":"https://doi.org/10.25272/j.2149-8407.2018.4.1.03","url":null,"abstract":"The rapid growth of Islamic banking has attracted much attention lately in the economic literature. The main goal of this paper is to investigate the relationship between the Islamic banking, economic growth and innovation using data for the five Gulf Arab States (Bahrain, United Arab Emirates, Kuwait, Qatar and Saudi Arabia) in the period of 2001–2015. In the empirical analysis where the panel data method is used, unit root and co-integration tests were applied to the variables. It is postulated that according to the test findings, economic growth is co-integrated with Islamic banking and patent application. Long run co-integration coefficients of the variables were analysed throughout the panel using the method of Panel Dynamic Ordinary Least Squares (PDOLS). The conclusion of the empirical study indicates that Islamic banking funds and innovation in chosen Gulf Arab states have positive and significant relations with economic growth.","PeriodicalId":136568,"journal":{"name":"International Journal of Islamic Economics and Finance Studies","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114282483","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-03-31DOI: 10.25272/J.2149-8407.2018.4.1.06
M. Ersoy, Ö. Çatıkkaş, Ayhan Yatbaz
Bu calismanin amaci Islami muhasebeyi geleneksel muhasebe cercevesinde ele alip incelemek ve teorik bir cerceve ortaya koymaktir. Calismada oncelikle muhasebe ve Islami muhasebe kavrami uzerinde durulmus ve ilgili dizin taranmistir. Yapilan karsilastirmali degerlendirme sonunda Islami muhasebenin ozellikle dayandigi temel ilkeler bakimindan geleneksel muhasebeden ayrildigi gorulmustur. Geleneksel muhasebede gecerli olan temel varsayim ve niteliksel ozellikler buyuk oranda Islami muhasebe icin de gecerli oldugu soylenebilir. Bununla birlikte Islami muhasebede bilgi kullanicilari geleneksel muhasebeden daha genis bir anlam ifade etmektedir. Islami muhasebe alaninda standartlar duzenleyen AAOIFI, IASB’den farkli olarak denetim, yonetisim, etik, finansal urun bazinda da standartlar duzenlemektedir. Islami muhasebe ozellikle Malezya ve Bahreyn gibi Islami finans merkezi denebilecek ulkelerde onemli ilerlemeler kaydetmistir. Turkiye’de Islami muhasebenin gelismesi Islami bankacilik ve finans sektorunun gelismesine baglidir. Turkiye’nin Istanbul Finans Merkezi vizyonunun temel hedeflerinden biri de Islami bankacilik ve finansin yayginlastirilmasi ve gelistirilmesidir. Bu surecin saglikli bir sekilde yurutulebilmesi icin Islami muhasebeye ayni onemin verilmesi gerekir. Turkiye’de oncelikle yapilmasi gereken hem muhasebe alaninda hem de Islami dininin her ikisinde birden ihtisas sahibi olmus kisilerden olusan bir komisyon olusturarak Turkiye’de oncelikle neler yapilmasi gerekir ortaya konmalidir. Ayrica universiteler bazinda Islami muhasebeyle ilgili arastirma merkezleri ya da mevcut merkezler altinda alt birimler olusturulmalidir. Bu birimler Islami muhasebeyle ilgili kongre, konferans, calistay, panel gibi bilimsel etkinlikler duzenleyebilir. Bu etkinlikler kapsaminda yurt disindan Islami muhasebe alaninda ihtisasli kimseler davet edilerek bunlarin bilgi ve birikimlerinden yararlanilabilir. Son olarak BDDK, TKBB ve KGK ortak hareket ederek yasal ve kurumsal duzenlemeler konusunda neler yapilabilecegini tartisabilirler.
{"title":"İslami Muhasebenin Geleneksel Muhasebe ile Karşılaştırmalı Olarak İncelenmesi","authors":"M. Ersoy, Ö. Çatıkkaş, Ayhan Yatbaz","doi":"10.25272/J.2149-8407.2018.4.1.06","DOIUrl":"https://doi.org/10.25272/J.2149-8407.2018.4.1.06","url":null,"abstract":"Bu calismanin amaci Islami muhasebeyi geleneksel muhasebe cercevesinde ele alip incelemek ve teorik bir cerceve ortaya koymaktir. Calismada oncelikle muhasebe ve Islami muhasebe kavrami uzerinde durulmus ve ilgili dizin taranmistir. Yapilan karsilastirmali degerlendirme sonunda Islami muhasebenin ozellikle dayandigi temel ilkeler bakimindan geleneksel muhasebeden ayrildigi gorulmustur. Geleneksel muhasebede gecerli olan temel varsayim ve niteliksel ozellikler buyuk oranda Islami muhasebe icin de gecerli oldugu soylenebilir. Bununla birlikte Islami muhasebede bilgi kullanicilari geleneksel muhasebeden daha genis bir anlam ifade etmektedir. Islami muhasebe alaninda standartlar duzenleyen AAOIFI, IASB’den farkli olarak denetim, yonetisim, etik, finansal urun bazinda da standartlar duzenlemektedir. Islami muhasebe ozellikle Malezya ve Bahreyn gibi Islami finans merkezi denebilecek ulkelerde onemli ilerlemeler kaydetmistir. Turkiye’de Islami muhasebenin gelismesi Islami bankacilik ve finans sektorunun gelismesine baglidir. Turkiye’nin Istanbul Finans Merkezi vizyonunun temel hedeflerinden biri de Islami bankacilik ve finansin yayginlastirilmasi ve gelistirilmesidir. Bu surecin saglikli bir sekilde yurutulebilmesi icin Islami muhasebeye ayni onemin verilmesi gerekir. Turkiye’de oncelikle yapilmasi gereken hem muhasebe alaninda hem de Islami dininin her ikisinde birden ihtisas sahibi olmus kisilerden olusan bir komisyon olusturarak Turkiye’de oncelikle neler yapilmasi gerekir ortaya konmalidir. Ayrica universiteler bazinda Islami muhasebeyle ilgili arastirma merkezleri ya da mevcut merkezler altinda alt birimler olusturulmalidir. Bu birimler Islami muhasebeyle ilgili kongre, konferans, calistay, panel gibi bilimsel etkinlikler duzenleyebilir. Bu etkinlikler kapsaminda yurt disindan Islami muhasebe alaninda ihtisasli kimseler davet edilerek bunlarin bilgi ve birikimlerinden yararlanilabilir. Son olarak BDDK, TKBB ve KGK ortak hareket ederek yasal ve kurumsal duzenlemeler konusunda neler yapilabilecegini tartisabilirler.","PeriodicalId":136568,"journal":{"name":"International Journal of Islamic Economics and Finance Studies","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127488347","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-11-01DOI: 10.25272/j.2149-8407.2017.3.3.03
R. Kasri
Strategies aimed to increase the impacts of zakah in alleviating poverty need to identify factors that are strongly associated with poverty and subsequently amenable to zakah interventions. However, existing empirical studies related to zakah rarely highlight this issue. This study, therefore, examine the determinants of poverty amongst zakah recipients in Indonesia in order to enhance effectiveness of zakah targeting in alleviating poverty in the world’s largest Muslim country. To achieve the objective, the study collected primary data of the households receiving zakah assistance in Greater Jakarta Indonesia and utilized a logistic regression model to analyse the determinants of poverty amongst the recipients. The main result suggests that lower age, lower education, less formal occupation, smaller households size and non-economic zakah assistance were related to a higher probability of being poor. The results suggest that these groups of people should be the main target of zakah interventions in Indonesia. The findings should be taken into account by zakah organizations, government and other relevant institutions to enhance the impacts of zakah in alleviating poverty not only in Indonesia but also in other Muslim countries.
{"title":"Determinants of Poverty amongst Zakah Recipients in Indonesia: A Household Level Analysis","authors":"R. Kasri","doi":"10.25272/j.2149-8407.2017.3.3.03","DOIUrl":"https://doi.org/10.25272/j.2149-8407.2017.3.3.03","url":null,"abstract":"Strategies aimed to increase the impacts of zakah in alleviating poverty need to identify factors that are strongly associated with poverty and subsequently amenable to zakah interventions. However, existing empirical studies related to zakah rarely highlight this issue. This study, therefore, examine the determinants of poverty amongst zakah recipients in Indonesia in order to enhance effectiveness of zakah targeting in alleviating poverty in the world’s largest Muslim country. To achieve the objective, the study collected primary data of the households receiving zakah assistance in Greater Jakarta Indonesia and utilized a logistic regression model to analyse the determinants of poverty amongst the recipients. The main result suggests that lower age, lower education, less formal occupation, smaller households size and non-economic zakah assistance were related to a higher probability of being poor. The results suggest that these groups of people should be the main target of zakah interventions in Indonesia. The findings should be taken into account by zakah organizations, government and other relevant institutions to enhance the impacts of zakah in alleviating poverty not only in Indonesia but also in other Muslim countries.","PeriodicalId":136568,"journal":{"name":"International Journal of Islamic Economics and Finance Studies","volume":"90 8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128012068","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-11-01DOI: 10.25272/J.2149-8407.2017.3.3.05
Süleyman Kaya, M. Durmuş, İsmail Bektaş, Arif Akkaya
18. yuzyilda Uskudar’da faaliyet gosteren vakiflarin, Uskudar Şer‘iyye Sicilleri’nde tutulmus olan muhasebe kayitlari esas alinarak hazirlanan bu calismada vakiflarin nakit isletme yontemleri ele alinmistir. 1139/1726, 1184/1770, 1198/1784, 1212/1798 yillarina ait vakif muhasebe defterlerinin incelendigi calismada vakiflarin muamele-i ser‘iyye, bey bi’l-istiglâl ve ferag bi’l-istiglâl akitleri ile nakitlerini islettikleri ve mudarebe ve bidaa gibi usulleri kullanmadiklari tespit edilmistir. Iki bolumden olusan makalenin birinci bolumunde zikredilen nakit isletme yontemleri hakkinda teorik malumat verilmis, ikinci bolumde ise muhasebe defterlerinden elde edilen veriler analiz edilmistir.
{"title":"Muhasebe Kayıtları Işığında 18. Yüzyıl Para Vakıflarının Nakit İşletme Yöntemleri","authors":"Süleyman Kaya, M. Durmuş, İsmail Bektaş, Arif Akkaya","doi":"10.25272/J.2149-8407.2017.3.3.05","DOIUrl":"https://doi.org/10.25272/J.2149-8407.2017.3.3.05","url":null,"abstract":"18. yuzyilda Uskudar’da faaliyet gosteren vakiflarin, Uskudar Şer‘iyye Sicilleri’nde tutulmus olan muhasebe kayitlari esas alinarak hazirlanan bu calismada vakiflarin nakit isletme yontemleri ele alinmistir. 1139/1726, 1184/1770, 1198/1784, 1212/1798 yillarina ait vakif muhasebe defterlerinin incelendigi calismada vakiflarin muamele-i ser‘iyye, bey bi’l-istiglâl ve ferag bi’l-istiglâl akitleri ile nakitlerini islettikleri ve mudarebe ve bidaa gibi usulleri kullanmadiklari tespit edilmistir. Iki bolumden olusan makalenin birinci bolumunde zikredilen nakit isletme yontemleri hakkinda teorik malumat verilmis, ikinci bolumde ise muhasebe defterlerinden elde edilen veriler analiz edilmistir.","PeriodicalId":136568,"journal":{"name":"International Journal of Islamic Economics and Finance Studies","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127893668","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-11-01DOI: 10.25272/J.2149-8407.2017.3.3.02
Nahifa Said Soud, Özlem Sayilir
This study investigates perceptions of Muslim and non-Muslim citizens with respect to Islamic banking in Tanzania. We also attempt to measure the awareness regarding Islamic banking products and services as well as the factors which influence citizens of Tanzania in choosing Islamic banking. We explore if there are any similarities and differences between Muslim and non-Muslim citizens. By using snow ball sampling technique, a sample of 660 citizens (50% Muslim and 50% non-Muslim) was surveyed. Chi-square test was used to test if there is any significant difference between perceptions of Muslim and non-Muslim toward Islamic banking in Tanzania. Our findings imply that there a significant difference between perceptions of Muslims and non-Muslims with respect to Islamic banking in Tanzania. Furthermore, with respect to level of awareness of Islamic banking our findings reveal that nearly two thirds of Muslim respondents are aware of Islamic banking whereas only one third of non-Muslim citizens are aware of Islamic banking. Respondents claim that they learn about Islamic banking products and services mostly through friends or Islamic banks. Moreover, Muslim and non-Muslim citizens tend to have different factors which may encourage or discourage them to use Islamic banking.
{"title":"Perceptions of Islamic Banking Among Muslim and Non-Muslim Citizens in Tanzania","authors":"Nahifa Said Soud, Özlem Sayilir","doi":"10.25272/J.2149-8407.2017.3.3.02","DOIUrl":"https://doi.org/10.25272/J.2149-8407.2017.3.3.02","url":null,"abstract":"This study investigates perceptions of Muslim and non-Muslim citizens with respect to Islamic banking in Tanzania. We also attempt to measure the awareness regarding Islamic banking products and services as well as the factors which influence citizens of Tanzania in choosing Islamic banking. We explore if there are any similarities and differences between Muslim and non-Muslim citizens. By using snow ball sampling technique, a sample of 660 citizens (50% Muslim and 50% non-Muslim) was surveyed. Chi-square test was used to test if there is any significant difference between perceptions of Muslim and non-Muslim toward Islamic banking in Tanzania. Our findings imply that there a significant difference between perceptions of Muslims and non-Muslims with respect to Islamic banking in Tanzania. Furthermore, with respect to level of awareness of Islamic banking our findings reveal that nearly two thirds of Muslim respondents are aware of Islamic banking whereas only one third of non-Muslim citizens are aware of Islamic banking. Respondents claim that they learn about Islamic banking products and services mostly through friends or Islamic banks. Moreover, Muslim and non-Muslim citizens tend to have different factors which may encourage or discourage them to use Islamic banking.","PeriodicalId":136568,"journal":{"name":"International Journal of Islamic Economics and Finance Studies","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134513277","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-11-01DOI: 10.25272/J.2149-8407.2017.3.3.04
I. Ersin, Serkan Eti
Savings are an important source of economic growth. Lack of savings directs country economies to foreign sources. This also increases the debt of the country. Therefore, savings have a critically important for the country's economy. Formation of the saving is associated with culture. The attainment of this culture is a phenomenon that can occur at younger ages. In this study, it was tried to measure the saving habits and waste- conscious of young people in Turkey. A survey study on 503 students was examined by factor analysis and regression analysis. As a result, the increase in the expenditure trends of young people reduces the savings, and the increase in waste sensitivity increases the savings. In addition, increased use of credit cards reduces savings conscious.
{"title":"Measuring the Waste-Conscious and Saving Habits of the Youth in Turkey: The Sample of Istanbul Medipol University","authors":"I. Ersin, Serkan Eti","doi":"10.25272/J.2149-8407.2017.3.3.04","DOIUrl":"https://doi.org/10.25272/J.2149-8407.2017.3.3.04","url":null,"abstract":"Savings are an important source of economic growth. Lack of savings directs country economies to foreign sources. This also increases the debt of the country. Therefore, savings have a critically important for the country's economy. Formation of the saving is associated with culture. The attainment of this culture is a phenomenon that can occur at younger ages. In this study, it was tried to measure the saving habits and waste- conscious of young people in Turkey. A survey study on 503 students was examined by factor analysis and regression analysis. As a result, the increase in the expenditure trends of young people reduces the savings, and the increase in waste sensitivity increases the savings. In addition, increased use of credit cards reduces savings conscious.","PeriodicalId":136568,"journal":{"name":"International Journal of Islamic Economics and Finance Studies","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125935511","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：