Zekatin organizasyon yapisina kavusturulmasi meselesi, gunumuz Muslumanlari adina onemli bir yere sahiptir. Bu dogrultuda degisik cografyalarda onemli calismalar yapilmis, muesseselesme yayginlasmistir. Bu calismalarin arkasinda sadece dini nedenler dayanak olarak gosterilmemis, meselenin diger boyutlari da ortaya konmaya calisilmistir. Calismada bu nedenler dort ana baslik altinda, ekonomik, siyasi, sosyal ve dini acidan degerlendirilmistir. Ulkemiz ozelinde de kurulmasi muhtemel boyle bir yapinin, ne gibi zorluklarla karsilasacagi toplumda var olan armagan iliskileri ve baglamsal ahlak uzerinden gosterilmistir.
{"title":"Türkiye’de Zekatın Kurumsallaşmasına Sosyo-Kültürel Bir Yaklaşım","authors":"Muhammed Beşir Çalişkan","doi":"10.25272/ijisef.641305","DOIUrl":"https://doi.org/10.25272/ijisef.641305","url":null,"abstract":"Zekatin organizasyon yapisina kavusturulmasi meselesi, gunumuz Muslumanlari adina onemli bir yere sahiptir. Bu dogrultuda degisik cografyalarda onemli calismalar yapilmis, muesseselesme yayginlasmistir. Bu calismalarin arkasinda sadece dini nedenler dayanak olarak gosterilmemis, meselenin diger boyutlari da ortaya konmaya calisilmistir. Calismada bu nedenler dort ana baslik altinda, ekonomik, siyasi, sosyal ve dini acidan degerlendirilmistir. Ulkemiz ozelinde de kurulmasi muhtemel boyle bir yapinin, ne gibi zorluklarla karsilasacagi toplumda var olan armagan iliskileri ve baglamsal ahlak uzerinden gosterilmistir.","PeriodicalId":136568,"journal":{"name":"International Journal of Islamic Economics and Finance Studies","volume":"107 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125137411","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}
Islamiyet, hukumleri dogrultusunda oturttugu sosyal duzendeki adalet ile kisa zamanda genis kitleler arasinda yayilmistir. Islam medeniyetinin yalnizca Muslumanlarin degil, gayr-i Muslimlerin de hakkini gozeten bir yapida olmasi, Islam’in ulastigi topraklarda halkin gonlunun kazanilmasini saglamis bu vesile ile fethedilen topraklarda kalicilik tesis edilmistir. Islam fetihlerindeki bu kalicilik arastirmacilarin dikkatini cekmis ve bu kaliciligin nedenini anlamak icin cesitli teorilerden hareketle farkli cografyalardaki fetih sonrasi siyaset incelemeye tabi tutulmustur. Bu teoriler cogunlukla Islam’a acilan topraklarda kurulan sosyal duzenin toplum tarafindan sevilen ve cabucak benimsenebilen bir yapida olmasi uzerinden yurutulmustur. Ancak Islam tarihinde gayr-i Muslimlerin haklarinin gozetilmesi bakimindan gosterilebilecek iki onemli ornek olan Sevâd ve Istanbul fetihleri bir paydada bulusturularak ele alinmamistir. Bu calisma, Islam fetihlerindeki kalicilik ve sosyal adalet ilkesinden hareketle oncelikle Hz. Omer doneminde Sevâd’in daha sonra ise Istanbul’un sosyal ve ekonomik acidan fethini degerlendirmek amaciyla hazirlanmistir. Sevâd’in fethi konusunda ortaya konulan bilgiler yeni bir acidan degerlendirilmis, Istanbul’un fethi hususunda ise fetih sonrasi surecte atilan adimlarin halk uzerindeki pozitif etkisi ele alinmistir. Bu dogrultuda Osmanli devletinin fetih siyaseti, Islam tarihindeki benzer bir ornekten hareketle sosyal adalet konusunda ortaya konulan bir gorusle desteklenmistir. Islam’a acilan topraklarda sehir sakinlerinin ve sehre yeni iskan edilen nufusun ihtiyaclarina cevap verilerek sehrin sosyal ve ekonomik fethinin askeri fethinden sonra basarildigini savunan boyle bir calisma farkli disiplinlere yeni bakis acilari sunacaktir.
{"title":"Sevâd’dan İstanbul’a: İslam’a Açılan Topraklardaki Kalıcılık, İktisadi Düzen ve Sosyal Adalet","authors":"Öznur Özdemir","doi":"10.25272/ijisef.668150","DOIUrl":"https://doi.org/10.25272/ijisef.668150","url":null,"abstract":"Islamiyet, hukumleri dogrultusunda oturttugu sosyal duzendeki adalet ile kisa zamanda genis kitleler arasinda yayilmistir. Islam medeniyetinin yalnizca Muslumanlarin degil, gayr-i Muslimlerin de hakkini gozeten bir yapida olmasi, Islam’in ulastigi topraklarda halkin gonlunun kazanilmasini saglamis bu vesile ile fethedilen topraklarda kalicilik tesis edilmistir. Islam fetihlerindeki bu kalicilik arastirmacilarin dikkatini cekmis ve bu kaliciligin nedenini anlamak icin cesitli teorilerden hareketle farkli cografyalardaki fetih sonrasi siyaset incelemeye tabi tutulmustur. Bu teoriler cogunlukla Islam’a acilan topraklarda kurulan sosyal duzenin toplum tarafindan sevilen ve cabucak benimsenebilen bir yapida olmasi uzerinden yurutulmustur. Ancak Islam tarihinde gayr-i Muslimlerin haklarinin gozetilmesi bakimindan gosterilebilecek iki onemli ornek olan Sevâd ve Istanbul fetihleri bir paydada bulusturularak ele alinmamistir. Bu calisma, Islam fetihlerindeki kalicilik ve sosyal adalet ilkesinden hareketle oncelikle Hz. Omer doneminde Sevâd’in daha sonra ise Istanbul’un sosyal ve ekonomik acidan fethini degerlendirmek amaciyla hazirlanmistir. Sevâd’in fethi konusunda ortaya konulan bilgiler yeni bir acidan degerlendirilmis, Istanbul’un fethi hususunda ise fetih sonrasi surecte atilan adimlarin halk uzerindeki pozitif etkisi ele alinmistir. Bu dogrultuda Osmanli devletinin fetih siyaseti, Islam tarihindeki benzer bir ornekten hareketle sosyal adalet konusunda ortaya konulan bir gorusle desteklenmistir. Islam’a acilan topraklarda sehir sakinlerinin ve sehre yeni iskan edilen nufusun ihtiyaclarina cevap verilerek sehrin sosyal ve ekonomik fethinin askeri fethinden sonra basarildigini savunan boyle bir calisma farkli disiplinlere yeni bakis acilari sunacaktir.","PeriodicalId":136568,"journal":{"name":"International Journal of Islamic Economics and Finance Studies","volume":"442 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122597663","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}
The Shari’ah not only considers the Islamic monetary standard as a medium of exchange, unit of account, store of value and a standard of deferred payment, but the Islamic functions of money also determine Shari’ah legal injunctions concerning zakat (poor tax), jizya (poll tax), kharaj (tax on conquered territory), diyyat (blood-money), sariqa (theft), mahar (dowry) and sarf (exchange). This study seeks to clarify the weight of the dinar and dirham, since they impart justice as part of Shari’ah law. Through library research and content analysis of literature from the hadith, scholars, mint-masters and writers, different regions had different weights and coin standards, which might imply differing opinions as to what constitutes a legal dinar and dirham. However, narrations have clarified the relationships between the Byzantine dinar and the mithqal of Persia, Makkah, Syria, Egypt and Iraq. Combined with additional numismatic and metrological analysis of surviving coins and glass weights, we discover that each mithqal, dirham, daniq, qirat, habbah and khardal are defined differently, but reflect the same standard of the Prophet (s.a.w.s.) that was later externalized with the minting of the first Islamic dinars and dirhams by Caliph cAbd al-Malik ibn Marwan, involving modern equivalents weights of 4.25g and 2.975g.
{"title":"The Islamic Monetary Standard: The Dinar and Dirham","authors":"Adam Abdullah","doi":"10.25272/ijisef.659330","DOIUrl":"https://doi.org/10.25272/ijisef.659330","url":null,"abstract":"The Shari’ah not only considers the Islamic monetary standard as a medium of exchange, unit of account, store of value and a standard of deferred payment, but the Islamic functions of money also determine Shari’ah legal injunctions concerning zakat (poor tax), jizya (poll tax), kharaj (tax on conquered territory), diyyat (blood-money), sariqa (theft), mahar (dowry) and sarf (exchange). This study seeks to clarify the weight of the dinar and dirham, since they impart justice as part of Shari’ah law. Through library research and content analysis of literature from the hadith, scholars, mint-masters and writers, different regions had different weights and coin standards, which might imply differing opinions as to what constitutes a legal dinar and dirham. However, narrations have clarified the relationships between the Byzantine dinar and the mithqal of Persia, Makkah, Syria, Egypt and Iraq. Combined with additional numismatic and metrological analysis of surviving coins and glass weights, we discover that each mithqal, dirham, daniq, qirat, habbah and khardal are defined differently, but reflect the same standard of the Prophet (s.a.w.s.) that was later externalized with the minting of the first Islamic dinars and dirhams by Caliph cAbd al-Malik ibn Marwan, involving modern equivalents weights of 4.25g and 2.975g.","PeriodicalId":136568,"journal":{"name":"International Journal of Islamic Economics and Finance Studies","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122820820","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}
{"title":"Development of Participation Banking and A Causality Analysis on the Participation Banks in Turkey","authors":"Derya Topdağ, N. Işık","doi":"10.25272/ijisef.571635","DOIUrl":"https://doi.org/10.25272/ijisef.571635","url":null,"abstract":"","PeriodicalId":136568,"journal":{"name":"International Journal of Islamic Economics and Finance Studies","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116127792","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}
Accounting standard regulates the critical points of zakah disclosure in Islamic banking, but the voluntary disclosure has not been conducted by Islamic Banks. The determinants of zakah disclosure level for those banks are important to consider because zakah management in Indonesia has not been conducted optimally. Unfortunately, previous studies have not investigated the issue. This study has two objectives: to evaluate zakah disclosure level in Islamic Banks in Indonesia and to analyze the determinants of zakah disclosure level. This study measured the Shariah Supervisory Board using Islamic Governance (IG)-Score and the proportion of the Investment Account Holder (IAH) funds. The model then was controlled by the variables of bank size and leverage. The IG-score was measured using five indicators: the existence of SSB, the number of SSB members, cross-memberships, doctoral qualification of SSB members, and reputable scholars on SSB. The population was all public Islamic Banks in Indonesia, and the samples were collected using purposive sampling from the annual reports of the banks in the period of 2012-2016. Regression analysis and t-test were conducted to test the hypotheses and zakah disclosure level before and after revised PSAK 101 in 2014. The result of this study indicated that the zakah disclosure level of the Islamic banks was quite high with an average of 67%. Most of the disclosures were still limited to the existing rules required (mandatory disclosures). The t-test result indicated that zakah disclosure levels of 2014 and 2015 (implementation of revised PSAK 101 in 2014) were significantly different. As an interesting point, both Shariah Supervisory Board and the proportion of Investment Account Holder (IAH) funds significantly improved zakah disclosure level.
{"title":"DETERMINANTS OF ZAKAH DISCLOSURE LEVEL: EVIDENCE FOR INDONESIA","authors":"H. Kusuma","doi":"10.25272/ijisef.583662","DOIUrl":"https://doi.org/10.25272/ijisef.583662","url":null,"abstract":"Accounting standard regulates the critical points of zakah disclosure in Islamic banking, but the voluntary disclosure has not been conducted by Islamic Banks. The determinants of zakah disclosure level for those banks are important to consider because zakah management in Indonesia has not been conducted optimally. Unfortunately, previous studies have not investigated the issue. This study has two objectives: to evaluate zakah disclosure level in Islamic Banks in Indonesia and to analyze the determinants of zakah disclosure level. This study measured the Shariah Supervisory Board using Islamic Governance (IG)-Score and the proportion of the Investment Account Holder (IAH) funds. The model then was controlled by the variables of bank size and leverage. The IG-score was measured using five indicators: the existence of SSB, the number of SSB members, cross-memberships, doctoral qualification of SSB members, and reputable scholars on SSB. The population was all public Islamic Banks in Indonesia, and the samples were collected using purposive sampling from the annual reports of the banks in the period of 2012-2016. Regression analysis and t-test were conducted to test the hypotheses and zakah disclosure level before and after revised PSAK 101 in 2014. The result of this study indicated that the zakah disclosure level of the Islamic banks was quite high with an average of 67%. Most of the disclosures were still limited to the existing rules required (mandatory disclosures). The t-test result indicated that zakah disclosure levels of 2014 and 2015 (implementation of revised PSAK 101 in 2014) were significantly different. As an interesting point, both Shariah Supervisory Board and the proportion of Investment Account Holder (IAH) funds significantly improved zakah disclosure level.","PeriodicalId":136568,"journal":{"name":"International Journal of Islamic Economics and Finance Studies","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126378217","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}
Islam dini, iktisad konusunda, ifrat ve tefritten uzak mutedil bir yol izlemistir; bir yandan gecim temini ile rizik elde etmenin insanin mustagni kalamayacagi husus oldugunu kabul ederken, ote yandan, insanin maiset talebini hayatinin asli amacina donusturmesini tasvip etmemistir. Bundan dolayidir ki, Kur’ân ayetlerinin bir yandan ruhbanligi yerdigini gorurken; diger yandan Allah’in lutfunu ummayi emrederek, ticaretle ugrasmayi “Allah’in fazlini istemek” olarak isimlendirdigine sahitlik ederiz. Islami anlayisa gore iktisad, Allah (c.c.) tarafindan bazi dogal dinamiklere tevdi edilmis bir nizamdir. Soz konusu dinamiklerin basinda suphesiz, arz-talep dengesi gelmektedir. Islam iktisadi, ferdi mulkiyeti inkar edercesine sinirlandiran sosyalist ekonomi ile bireyin mulkiyeti ve iktisap hakki noktasinda hicbir kuvvet ve kudret tanimayan kapitalist ekonomi anlayislarindan farkli olarak vasat bir yol takip etmektedir.
{"title":"İktisat Meselesine Usuli Bir Bakış","authors":"Ozat Shamshiyev","doi":"10.25272/ijisef.620110","DOIUrl":"https://doi.org/10.25272/ijisef.620110","url":null,"abstract":"Islam dini, iktisad konusunda, ifrat ve tefritten uzak mutedil bir yol izlemistir; bir yandan gecim temini ile rizik elde etmenin insanin mustagni kalamayacagi husus oldugunu kabul ederken, ote yandan, insanin maiset talebini hayatinin asli amacina donusturmesini tasvip etmemistir. Bundan dolayidir ki, Kur’ân ayetlerinin bir yandan ruhbanligi yerdigini gorurken; diger yandan Allah’in lutfunu ummayi emrederek, ticaretle ugrasmayi “Allah’in fazlini istemek” olarak isimlendirdigine sahitlik ederiz. Islami anlayisa gore iktisad, Allah (c.c.) tarafindan bazi dogal dinamiklere tevdi edilmis bir nizamdir. Soz konusu dinamiklerin basinda suphesiz, arz-talep dengesi gelmektedir. Islam iktisadi, ferdi mulkiyeti inkar edercesine sinirlandiran sosyalist ekonomi ile bireyin mulkiyeti ve iktisap hakki noktasinda hicbir kuvvet ve kudret tanimayan kapitalist ekonomi anlayislarindan farkli olarak vasat bir yol takip etmektedir.","PeriodicalId":136568,"journal":{"name":"International Journal of Islamic Economics and Finance Studies","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127561095","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}
Uniquely, zakat is featured as the major tool of Islamic wealth redistribution that routinely collects designated amounts of public money from zakat payers and channels same to identified beneficiaries in accordance with the principles of the shari’ah. It is, therefore, essential to organize and develop institutions to manage this wealth. This paper analyzes the Malaysian zakat system, assesses its performance by studying the collection and disbursement mechanisms. The paper is qualitative descriptive-analytical in nature, it analyzes annual reports and interviews with the higher management of ZCC and religious councils. The paper focuses on data between the year 1991 to 2014/15. This paper finds that the Malaysian experience with managing zakat advanced technically in both distribution and collection. However, the practice of ‘distribution’ ought to be more sustainable, less consumption-based. Furthermore, the paper strongly identifies the need for establishing a database on needy people with the national welfare system and other relief NGO’s to reduce double spending.
{"title":"Managing Zakat Through Institutions: Case of Malaysia","authors":"A. Migdad","doi":"10.25272/ijisef.519228","DOIUrl":"https://doi.org/10.25272/ijisef.519228","url":null,"abstract":"Uniquely, zakat is featured as the major tool of Islamic wealth redistribution that routinely collects designated amounts of public money from zakat payers and channels same to identified beneficiaries in accordance with the principles of the shari’ah. It is, therefore, essential to organize and develop institutions to manage this wealth. This paper analyzes the Malaysian zakat system, assesses its performance by studying the collection and disbursement mechanisms. The paper is qualitative descriptive-analytical in nature, it analyzes annual reports and interviews with the higher management of ZCC and religious councils. The paper focuses on data between the year 1991 to 2014/15. This paper finds that the Malaysian experience with managing zakat advanced technically in both distribution and collection. However, the practice of ‘distribution’ ought to be more sustainable, less consumption-based. Furthermore, the paper strongly identifies the need for establishing a database on needy people with the national welfare system and other relief NGO’s to reduce double spending.","PeriodicalId":136568,"journal":{"name":"International Journal of Islamic Economics and Finance Studies","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123062151","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}
This paper examines and analyses the vital role of halal conception and its impact in mitigating and reducing the problem of unjust income distribution in our society. It also further expounds some relevant approaches to different economic systems in addressing income inequality. Generally, the conception of halal earning is not only associated with consumptions and devotional acts. Halal, in general, is a term that encompasses all aspects of lawful and unlawful in Islam including economic activities. For Muslims, halal earning is not only mandated by the Almighty God, but it is also indispensable for the acceptance of their religious acts. In relation to its significance in society, halal conception has indisputable impacts on the socio-economic problems of our society. Undeniably, one of the challenging economic issues in our society is the continuous rising of income inequality where the rich become richer and the poor become poorer. This unjust income distribution not only widens the undesirable gap between rich and poor people but also empirically brings socio-economic predicaments in our society. However, the conception of halal earnings is of remarkable mechanism can response the issue of unjust income distribution. Halal earnings can allocate economic resources efficiently and reduce income inequality in our society. The rising concentration of wealth in the hands of few rich individuals has something to do with high returns from proliferation of unlawful professions and economic activities in our society.
{"title":"Halal Conception and Other Factors Affecting Income Distribution in Islam","authors":"S. Latif","doi":"10.25272/ijisef.542534","DOIUrl":"https://doi.org/10.25272/ijisef.542534","url":null,"abstract":"This paper examines and analyses the vital role of halal conception and its impact in mitigating and reducing the problem of unjust income distribution in our society. It also further expounds some relevant approaches to different economic systems in addressing income inequality. Generally, the conception of halal earning is not only associated with consumptions and devotional acts. Halal, in general, is a term that encompasses all aspects of lawful and unlawful in Islam including economic activities. For Muslims, halal earning is not only mandated by the Almighty God, but it is also indispensable for the acceptance of their religious acts. In relation to its significance in society, halal conception has indisputable impacts on the socio-economic problems of our society. Undeniably, one of the challenging economic issues in our society is the continuous rising of income inequality where the rich become richer and the poor become poorer. This unjust income distribution not only widens the undesirable gap between rich and poor people but also empirically brings socio-economic predicaments in our society. However, the conception of halal earnings is of remarkable mechanism can response the issue of unjust income distribution. Halal earnings can allocate economic resources efficiently and reduce income inequality in our society. The rising concentration of wealth in the hands of few rich individuals has something to do with high returns from proliferation of unlawful professions and economic activities in our society.","PeriodicalId":136568,"journal":{"name":"International Journal of Islamic Economics and Finance Studies","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125520581","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}
{"title":"The Evaluation of Financial Participation Banking System in Turkey in the context of Sentiment Analysis","authors":"Ö. Keskin, Yunus Emre Aytekin","doi":"10.25272/ijisef.563164","DOIUrl":"https://doi.org/10.25272/ijisef.563164","url":null,"abstract":"","PeriodicalId":136568,"journal":{"name":"International Journal of Islamic Economics and Finance Studies","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115609354","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}
This study aims to identify variables which determine credit risk in Islamic and Conventional banks. Panel data fixed effect model employed to analyze which belongs to three Islamic Banks in Turkey for the period 2008 Q1 to 2017 Q4. While for conventional banks, previous studies that has been conducted in Turkey used to compare Islamic to Conventional banks (CB). Non-performing Loans (NPL) ratio was used as a proxy for credit risk. Result from fixed effect model showed that NPL in Islamic Banks is positively affected by Loan Loss Provision and Proportion of Loans to Deposits, and it is negatively affected by Assets Size. While literature showed that conventional bank’s credit risk is positively affected by Net Interest Margin, Loan Loss Provision, and Capital Adequacy Ratio and it is negatively affected by Proportion of Loan to Deposits, Proportion of Loans to Assets and Size. There were clear differences between both Islamic and Conventional banks related to all variables of study except Loan Loss Provision and Proportion of Loan to Assets ratios.
{"title":"CREDIT RISK MANAGEMENT A COMPARATIVE STUDY BETWEEN ISLAMIC AND CONVENTIONAL BANKS IN TURKEY.","authors":"M. Alkhawaja, Şakir Görmüş","doi":"10.25272/ijisef.634607","DOIUrl":"https://doi.org/10.25272/ijisef.634607","url":null,"abstract":"This study aims to identify variables which determine credit risk in Islamic and Conventional banks. Panel data fixed effect model employed to analyze which belongs to three Islamic Banks in Turkey for the period 2008 Q1 to 2017 Q4. While for conventional banks, previous studies that has been conducted in Turkey used to compare Islamic to Conventional banks (CB). Non-performing Loans (NPL) ratio was used as a proxy for credit risk. Result from fixed effect model showed that NPL in Islamic Banks is positively affected by Loan Loss Provision and Proportion of Loans to Deposits, and it is negatively affected by Assets Size. While literature showed that conventional bank’s credit risk is positively affected by Net Interest Margin, Loan Loss Provision, and Capital Adequacy Ratio and it is negatively affected by Proportion of Loan to Deposits, Proportion of Loans to Assets and Size. There were clear differences between both Islamic and Conventional banks related to all variables of study except Loan Loss Provision and Proportion of Loan to Assets ratios.","PeriodicalId":136568,"journal":{"name":"International Journal of Islamic Economics and Finance Studies","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124157475","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}
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