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THE IMPACT OF IJARAH/LEASE FINANCING ON MALAYSIAN ISLAMIC BANK PERFORMANCE ijarah /租赁融资对马来西亚伊斯兰银行业绩的影响
Pub Date : 2021-06-30 DOI: 10.32890/ijib2021.6.1.4
Mohamud Said Yusuf, M. Isa
Ijarah (lease contract) is one of the essential financing contracts offered by Islamic banking institutions to meet the demand of the clients. This study investigates the impact of Ijarah financing on Islamic bank performance in Malaysia for the period from 2004-2018 using Fixed and Random Effect Models. Ijarah financing (IJFA) which becomes the focus variable of this study with other six independent variables; operating efficiency (EXTA), bank size (LTA), total financing (TFTA), base rate (BR), consumer price index (CPI) and gross domestic product (GDP) were regressed against return on asset (ROA) and net profit margin (NPM). The results show that Ijarah financing has a positive and significant impact on NPM. The findings suggest that Islamic banks should increase their portfolio of Ijarah financing and this is also support the concentration strategy used by banks in improving Islamic bank performances. An increase in demand for Ijarah financing will increase Islamic banks performance and this reflects that Ijarah financing as an asset creation tool that banks prefer particularly for generating income.
Ijarah(租赁合同)是伊斯兰银行机构为满足客户需求而提供的重要融资合同之一。本研究使用固定效应和随机效应模型调查了2004-2018年期间马来西亚Ijarah融资对伊斯兰银行业绩的影响。Ijarah融资(IJFA)与其他6个自变量一起成为本研究的重点变量;经营效率(EXTA)、银行规模(LTA)、融资总额(TFTA)、基准利率(BR)、消费者价格指数(CPI)和国内生产总值(GDP)与资产回报率(ROA)和净利润率(NPM)进行了回归。结果表明,Ijarah融资对NPM具有显著的正向影响。研究结果表明,伊斯兰银行应增加其Ijarah融资组合,这也支持了银行在提高伊斯兰银行绩效时使用的集中策略。对Ijarah融资需求的增加将提高伊斯兰银行的业绩,这反映了Ijarah融资作为一种资产创造工具,银行尤其喜欢它来创造收入。
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引用次数: 2
THE EFFECT OF AMIL’S ISLAMIC CHARACTERISTICS ON THE QUALITY OF FINANCIAL REPORTING OF ZAKAT MANAGEMENT ORGANIZATIONS (ZMO): GOOD GOVERNANCE AS INTERVENING VARIABLE 伊斯兰教特征对天课管理组织(zmo)财务报告质量的影响:善治作为中介变量
Pub Date : 2021-06-30 DOI: 10.32890/ijib2021.6.1.2
Abrar Nawas, Y. Z. Basri, Tatik Mariyanti, Zulhelmy Zulhelmy
The objective of this research is to analyze the effect of Amil's Islamic Characteristics on Quality of Financial Reporting and Good Governance as an Intervening Variable in Zakat Management Organizations (ZMO). The research used the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with SmartPLS software to analyze data from 204 samples of commissioners and administrators of Zakat Management Organization. The results show that the character of trustworthiness, professionalism, and good governance had a positive and significant effect on the quality of Financial Reporting. In contrast, Islamic religiosity has no impact on the quality of financial reporting. The results also show that Islamic religiosity, trustworthiness, and professionalism had a positive and significant effect on good governance. Good governance played a role in mediating the influence of trustworthiness on the quality of Financial Reporting. The research findings provide managerial implications for ZMO and the government to utilize Islamic religiosity and character of trustworthiness as qualitative standards in Amil recruitment. Furthermore, it allows them to create and set Amil’s professional competency standards, including the fields of accounting and management, and provide Amil professional certification as well as establish Amil Professional Associations.
本研究的目的是分析在天课管理组织(ZMO)中,作为干预变量的伊斯兰教特征对财务报告质量和善治的影响。本研究采用结构方程建模-偏最小二乘(SEM-PLS)方法,结合SmartPLS软件,对204名天课管理组织委员和行政人员的数据进行分析。结果表明,诚信、专业、善治特质对财务报告质量有显著的正向影响。相比之下,伊斯兰教的宗教信仰对财务报告的质量没有影响。结果还表明,伊斯兰教的宗教性、可信度和专业性对善治有显著的正向影响。良好的治理在可信度对财务报告质量的影响中发挥了中介作用。研究结果对ZMO和政府在招募士兵时,将伊斯兰教的宗教性和可信赖性作为定性标准提供了管理启示。此外,它允许他们创建和设置Amil的专业能力标准,包括会计和管理领域,并提供Amil专业认证以及建立Amil专业协会。
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引用次数: 0
ANALYSING THE DRIVERS AFFECTING THE INTENTION TO USE ONLINE ZAKAT PAYMENT AMONG MUSLIM IN SHAH ALAM, SELANGOR 分析影响雪兰莪州沙阿南穆斯林使用在线天课支付意愿的驱动因素
Pub Date : 2021-06-30 DOI: 10.32890/ijib2021.6.1.3
Noryati Ahmad, Roszahira Idayu Roslin, Nur Fatin Syahira Nazrin
In today’s business world, the traditional ways of doing business are rapidly being replaced with online transactions. More and more companies realise that they need to digitalize their operation processes to keep abreast with the local and foreign competitors. This practice is no exception to zakat institutions in Malaysia when they must seize this technology evolution to ease the zakat payers in fulfilling the obligation as Muslim via online payment system. This study aims to identify the determinants affecting the intention to use online zakat payment among Muslim in Shah Alam, Selangor. A structured questionnaire is distributed to 300 Muslim respondents Muslim using a convenience sampling technique. The results of the estimated multiple regression show that perceived usefulness, perceived ease of use and security and privacy critical drivers of intention to use online zakat payment while no significant relationship was found between trust and amount of information to use online zakat payment. Thus, the empirical findings of this study provide a point of reference to zakat institutions to leverage the usefulness and ease of use of the online collection zakat system to increase zakat collections. Additionally, the institution must also beef up its security and privacy of users to alleviate the acceptance of online system usage.
在当今的商业世界中,传统的商业方式正迅速被网上交易所取代。越来越多的公司意识到,他们需要将运营流程数字化,以与本地和外国竞争对手保持同步。这种做法在马来西亚的天课机构也不例外,他们必须抓住这一技术发展,以减轻天课纳税人通过在线支付系统履行穆斯林义务的难度。本研究旨在确定影响沙阿南,雪兰莪州穆斯林使用在线天课支付意愿的决定因素。使用方便的抽样技术,向300名回答者分发了一份结构化的问卷。估计的多元回归结果表明,感知有用性、感知易用性以及安全性和隐私性是使用在线zakat支付意愿的关键驱动因素,而信任与使用在线zakat支付的信息量之间没有显著的关系。因此,本研究的实证结果为天课机构提供了一个参考点,以利用在线收集天课系统的有用性和易用性来增加天课收藏。此外,该机构还必须加强其安全性和用户隐私,以减轻在线系统使用的接受度。
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引用次数: 2
MODEL NIAT UNTUK BERJAYA DALAM KALANGAN PERUSAHAAN KECIL SEDERHANA MUSLIM: TINJAUAN BERDASARKAN KEPADA PENDEKATAN TEORI KELAKUAN TERANCANG (TPB)
Pub Date : 2021-06-30 DOI: 10.32890/ijib2021.6.1.1
M. A. Abdullah, Mohd Fauzi Abu Hussin
PKS di Malaysia mempunyai peranan penting kepada negara memandangkan sumbangan yang signifikan kepada KDNK pada tahun 2020 serta boleh dianggap sebagai tulang belakang kepada ekonomi negara. Daripada aspek pemilik atau pengurus, niat untuk berjaya dalam perniagaan PKS berperanan dalam menentukan arah tujuan PKS pada masa hadapan dan ini memberi impak kepada prestasi perniagaan PKS. Artikel ini cuba membincangkan faktor penentu kepada niat untuk berjaya dalam kalangan PKS Muslim di Malaysia. Selain itu, artikel ini cuba membincangkan peranan pemboleh ubah demografi terhadap niat untuk berjaya dalam kalangan pengurus dan pemilik perusahaan kecil dan sederhana (PKS) Muslim. Bagi mencapai objektif kajian, TPB (Teori Kelakuan Terancang) diaplikasi dengan menganalisis kajian lepas dengan mencadangkan beberapa penentu kepada Kelakuan Tingkah laku (PBC) terhadap niat untuk berjaya dalam kalangan PKS Muslim. Seterusnya, kajian cuba membincangkan peranan LKI dan demografi dalam model penentu kepada niat untuk berjaya dalam kalangan PKS Muslim dengan menganalisis pemboleh ubah umur, pendidikan dan jantina dalam model kajian. Kajian ini diharap dapat menyumbang kepada teori berkaitan PKS untuk kajian akan datang.
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引用次数: 0
Vol 6 No 1 (2021) 第六卷第1期(2021年)
Pub Date : 2021-06-30 DOI: 10.32890/ijib2021.6.1
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引用次数: 1
Overcoming Religious Illiteracy: Towards a More Inclusive Approach to Islamic Bioethics 克服宗教文盲:对伊斯兰生命伦理学采取更包容的态度
Pub Date : 2021-05-18 DOI: 10.1163/24685542-12340063
Javad T. Hashmi (جواد ت. هاشمي)
Islamic bioethics is an emerging phenomenon, with a recent proliferation of introductory literature seeking to describe the scope, parameters, and players of the field. However, this paper critically assesses the enterprise of Islamic bioethics as it stands today and argues that it lacks conceptual clarity. This leads to some very problematic assumptions made by Muslim and non-Muslim authors alike, which results in essentialist and reductionist discourses that privilege majoritarian, authoritarian, and conservative forms of religious and state authority at the expense of competing, dissenting, and reformist voices. I suggest using the principles of religious literacy (as endorsed by the American Academy of Religion) to bring much needed conceptual clarity to the field, to understand Islamic bioethics as a contested space of academic theology, and to promote a more inclusive discourse.
伊斯兰生命伦理学是一种新兴的现象,最近涌现了大量的介绍性文献,试图描述该领域的范围、参数和参与者。然而,本文批判性地评估了伊斯兰生命伦理学的事业,因为它站在今天,并认为它缺乏概念上的清晰度。这导致了穆斯林和非穆斯林作者做出的一些非常有问题的假设,这导致了本质主义和简化主义的话语,以牺牲竞争、反对和改革的声音为代价,为多数主义、威权主义和保守形式的宗教和国家权威提供特权。我建议使用宗教素养的原则(由美国宗教学会认可),为该领域带来急需的概念清晰度,将伊斯兰生物伦理学理解为学术神学的一个有争议的领域,并促进更具包容性的话语。
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引用次数: 1
Trust, Trusting and Trustworthiness in Ethical Discourse 伦理话语中的信任、信任与可信赖性
Pub Date : 2021-04-27 DOI: 10.1163/24685542-12340059
Nora S. Eggen
In literary genres concerned with an ethics of character, scholars in the third through fifth/ninth through eleventh century wrote about social trust. In this article I examine the ethical thinking of four such scholars: Ibn Abī l-Dunyā (d. 281/894), al-Kharāʾiṭī (d. 327/939), al-Māwardī (d. 450/1058), and al-Ghazālī (d. 505/1111). Locating conceptualisations of the ethical concerns related to trust and mistrust, trustworthiness, trusting and misplaced trust, in a semantic field including the vocabulary of amāna, tawakkul, thiqa and ḥusn al-ẓann, I identify and discuss in this article some of these concerns, and I analyse in what ways the scholars’ respective conceptualisations of issues related to trust are similar, and how they differ from each other. While some scholars explicitly conceptualise the ethical value of trust in the concept of amāna, the juxtaposed social and spiritual aspects of the concept of amāna is more implicit with other scholars.
在与品格伦理有关的文学体裁中,三至五世纪/九至十一世纪的学者们写了关于社会信任的文章。在这篇文章中,我考察了四位这样的学者的伦理思想:伊本·阿布·杜尼亚(公元281/894年)、al- kharha - niṭī(公元327/939年)、al-Māwardī(公元450/1058年)和al-Ghazālī(公元505/1111年)。在包括amāna, tawakkul, thiqa和ḥusn al-ẓann等词汇的语义领域中,定位与信任和不信任,可信赖性,信任和错位信任相关的伦理问题的概念,我在本文中识别和讨论了其中的一些问题,并分析了学者们各自对信任相关问题的概念的相似之处,以及它们之间的差异。虽然一些学者在amāna概念中明确地概念化了信任的伦理价值,但amāna概念中并列的社会和精神方面对其他学者来说更为含蓄。
{"title":"Trust, Trusting and Trustworthiness in Ethical Discourse","authors":"Nora S. Eggen","doi":"10.1163/24685542-12340059","DOIUrl":"https://doi.org/10.1163/24685542-12340059","url":null,"abstract":"\u0000In literary genres concerned with an ethics of character, scholars in the third through fifth/ninth through eleventh century wrote about social trust. In this article I examine the ethical thinking of four such scholars: Ibn Abī l-Dunyā (d. 281/894), al-Kharāʾiṭī (d. 327/939), al-Māwardī (d. 450/1058), and al-Ghazālī (d. 505/1111). Locating conceptualisations of the ethical concerns related to trust and mistrust, trustworthiness, trusting and misplaced trust, in a semantic field including the vocabulary of amāna, tawakkul, thiqa and ḥusn al-ẓann, I identify and discuss in this article some of these concerns, and I analyse in what ways the scholars’ respective conceptualisations of issues related to trust are similar, and how they differ from each other. While some scholars explicitly conceptualise the ethical value of trust in the concept of amāna, the juxtaposed social and spiritual aspects of the concept of amāna is more implicit with other scholars.","PeriodicalId":33481,"journal":{"name":"IJIBE International Journal of Islamic Business Ethics","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83052330","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}
引用次数: 0
Aligning Medical and Muslim Morality: An Islamic Bioethical Approach to Applying and Rationing Life Sustaining Ventilators in the COVID-19 Pandemic Era 医学和穆斯林道德的统一:新冠肺炎大流行时期维持生命呼吸机应用和配给的伊斯兰生物伦理方法
Pub Date : 2021-04-15 DOI: 10.1163/24685542-12340061
A. Padela, M. Ali, Asim Yusuf
The COVID-19 pandemic has spurred policymakers and religious leaders to revisit age-old questions about the ethics of pandemic control, the just allocation of scarce resources, and preparing for death. We add to these conversations by discussing the use of mechanical ventilation for COVID-19 patients. Specifically, we address the following: For Muslim patients/families when is it permissible to forgo mechanical ventilation? For Muslim clinicians, what circumstances justify the withholding or withdrawing of mechanical ventilation from patients? And for policymakers, is there an Islamically-justifiable rubric for allocating mechanical ventilation to patients in times of scarcity? Our Islamic bioethical analyses connect biostatistical data and social contexts with ethico-legal constructs to bridge the epistemic theories of biomedicine and the Islamic legal tradition. They reveal that forgoing mechanical ventilation is permissible for Muslims, that there are several conditions that allow for Muslim clinicians to justify withholding and withdrawing mechanical ventilation, and also several policy rubrics for ventilator allocation that would be justifiable.
2019冠状病毒病大流行促使政策制定者和宗教领袖重新审视大流行控制的伦理、稀缺资源的公正分配以及为死亡做准备等古老问题。我们通过讨论COVID-19患者使用机械通气来增加这些对话。具体来说,我们解决以下问题:对于穆斯林患者/家属,何时允许放弃机械通气?对于穆斯林临床医生来说,在什么情况下可以证明不给或不给病人使用机械通气是合理的?对于政策制定者来说,在设备短缺的时候,是否有一个伊斯兰教合理的标准来为患者分配机械通气设备?我们的伊斯兰生物伦理分析将生物统计数据和社会背景与伦理法律结构联系起来,以弥合生物医学的认识论理论和伊斯兰法律传统。他们揭示了放弃机械通气对穆斯林是允许的,有几个条件允许穆斯林临床医生有理由拒绝和撤回机械通气,还有几个关于呼吸机分配的政策准则是合理的。
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引用次数: 3
The Etymological Path to Moral Meaning: Adam and the Names 道德意义的词源学路径:亚当和名字
Pub Date : 2021-04-15 DOI: 10.1163/24685542-12340058
G. Masri
This paper advances the claim that an investigation into the significance of Qurʾānic terms must consider the semantic etymology of the elements under investigation, especially terms that have developed into technical concepts in Islamic theology and philosophy like the ethical variety investigated in this volume. The present article will give some of the salient reason for this imperative and demonstrate the value of semantic etymology in understanding the anthropological dimensions of theological concepts. Semantic etymology, the practice of uncovering the ‘original’ imposition of a word-thing relation (aṣl al-waḍʿ) by deducing the meaning of a word from the meaning of other words sharing the same lexeme was more than a descriptive linguistic science in the Arab-Islamic tradition. In late antiquity the Greek and Latin science of etymologia, like the Arabic ishtiqāq al-maʿná (later ʿilm al-waḍʿ), was a fully-fledged instrument of conceptual analysis for the reader and a powerful tool of discursive authority for both author and reader. Semantic etymology offers an account, not only of the original word-thing relation, but also the essential nature of the object. In our current moment in the history of philosophy where ‘essences’ and ‘essential qualities’ have lost almost all currency, the article opens the door for a reconsideration of the worth of ‘etymologies’ as sound and useful anthropological and philosophical objects of analysis.
本文提出的主张是,对古兰经ānic术语的意义的调查必须考虑所调查的元素的语义词源,特别是那些在伊斯兰神学和哲学中发展成为技术概念的术语,如本卷中调查的伦理多样性。本文将给出这一必要性的一些突出原因,并展示语义词源学在理解神学概念的人类学维度方面的价值。语义词源学,通过从具有相同词素的其他单词的意义中推断出一个单词的意义来揭示单词-事物关系的“原始”强加(aṣl al- wahah -)的实践,在阿拉伯-伊斯兰传统中不仅仅是一门描述性的语言科学。在古代晚期,希腊语和拉丁语的词源学,就像阿拉伯语ishtiqāq al-ma al- n(后来的al- ilm al- waha -)一样,是读者概念分析的成熟工具,也是作者和读者话语权威的有力工具。语义词源学不仅提供了对原词-物关系的描述,而且提供了对对象本质性质的描述。在哲学史上的当前时刻,“本质”和“本质品质”几乎已经失去了所有的货币,这篇文章为重新考虑“词源学”作为可靠和有用的人类学和哲学分析对象的价值打开了大门。
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引用次数: 0
From the Plague to the Coronavirus: Islamic Ethics and Responses to the COVID-19 Pandemic 从瘟疫到冠状病毒:伊斯兰伦理与应对COVID-19大流行
Pub Date : 2021-04-13 DOI: 10.1163/24685542-12340060
A. Shabana
This paper examines some of the important ethical questions that emerged in connection with the COVID-19 pandemic in light of the various Muslim responses to this global emergency. It focuses on the ethical discussions concerning the main measures that have been taken to fight the disease, which can be divided into two main categories: preventive and therapeutic. The paper also addresses measures taken to handle the dead bodies of deceased patients in a proper and dignified manner, according to relevant Islamic norms. The paper traces the background of these discussions in classical normative discourses, with a particular focus on the issue of the plague and also the issue of medical treatment. The paper argues that Islamic responses to the Covid-19 pandemic echo a longstanding two-pronged moral concern in the Islamic normative tradition with regard to pandemic situations; namely, to balance: the religious and metaphysical dimensions of the scriptural sources with the practical implications of real incidents of plagues and pandemics; and the interests of individuals against the collective interests of groups and societies.
本文根据穆斯林对这一全球紧急情况的各种反应,研究了与COVID-19大流行相关的一些重要伦理问题。它的重点是关于为防治这一疾病所采取的主要措施的伦理讨论,这些措施可分为两大类:预防性和治疗性。该文件还讨论了根据有关伊斯兰规范以适当和有尊严的方式处理已故病人尸体的措施。本文追溯了这些讨论的背景,在经典的规范性话语,特别侧重于瘟疫的问题,也医疗问题。本文认为,伊斯兰教对Covid-19大流行的反应反映了伊斯兰教规范传统中关于大流行情况的长期双管齐下的道德关切;也就是说,要平衡圣经来源的宗教和形而上学层面与瘟疫和流行病等真实事件的实际影响;以及个人利益与团体和社会的集体利益的对立。
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引用次数: 16
期刊
IJIBE International Journal of Islamic Business Ethics
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