Islamic Law & Law of the Muslim World eJournal最新文献

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Risk Management and Capital Adequacy of Islamic Bank; Should IFSB Standard be Based on Basel? 伊斯兰银行的风险管理与资本充足率IFSB准则应该以巴塞尔为基础吗?
Islamic Law & Law of the Muslim World eJournal Pub Date : 1900-01-01 DOI: 10.2139/ssrn.3637696
Muchammad Taufiq Affandi
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引用次数: 0
Implementation Issues of Partnership (Musharka) and Diminishing Partnership (Muntiqa Musharaka) 合伙企业(穆沙拉夫)和递减合伙企业(穆沙拉夫)的实施问题
Islamic Law & Law of the Muslim World eJournal Pub Date : 1900-01-01 DOI: 10.2139/ssrn.3276645
M. Saeed
{"title":"Implementation Issues of Partnership (Musharka) and Diminishing Partnership (Muntiqa Musharaka)","authors":"M. Saeed","doi":"10.2139/ssrn.3276645","DOIUrl":"https://doi.org/10.2139/ssrn.3276645","url":null,"abstract":"Aim: This research aims to understand the concept and implementation issues of partnership and diminishing partnership and confirms its existence and presents solutions/recommendation in context of Pakistan. Analysis: Content analysis is used to derive implementation issues which restrict the growth of partnership/diminishing partnership then through quantitative analysis (structured and open ended questionnaire) and interviews its existence is confirmed in context of Pakistan. Population: The population of the study is all earlier studies pertaining to partnership (Musharakah) and Diminishing Partnership (Musharakah Mutanaqisah) and middle level management of Islamic banking working in Lahore including Meezan Bank, Dubai Islamic Bank, Bank Islami, and Habib Islamic Bank. Technique: Convenience sampling is used for both research designs (quantitative and qualitative) for collecting date from literatures and bankers working in Islamic banks. Convenience sampling technique is a non-probability sampling technique where the subjects are selected based on their accessibility to the researcher (Cooper and Schindler, 2013). Sample size: Almost 25 articles are studied and 60 bankers responded by rating (1= Strongly Agree to 5= Strongly Disagree) on hurdles derived from literatures and also interview was conducted on said issues/hurdles from seniors’ bank officers. Findings/Results: Results confirmed the following hurdles in partnership: high risk, selection of right partner, capital security, lack of interest from the side of management of bank, availability of legal and govt. support, risk of loss, taxation issue, role of govt. and society, regulations, and accounting framework. However, result confirmed the following hurdles in diminishing partnership: KIBOR is being used as benchmark for calculating rent on property, tax regulation, dishonesty and moral hazard, risk of loss legal framework. Solutions are recommended in recommendations.","PeriodicalId":269513,"journal":{"name":"Islamic Law & Law of the Muslim World eJournal","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114942014","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: 1
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