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http://hdl.handle.net/20.500.12358/24276
TitleThe Extent of Compliance of Finance and Investment Operations in Islamic Banks with AAOIFI Standards: Empirical and Field Study on Islamic Banks in Palestine
Title in Arabicمَدى ملائمة عملياتِ التمويلِ والاستثمارِ في المصارفِ الإسلاميةِ لمعاييرِ هيئةِ المحاسبةِ والمراجعةِ الإسلاميةِ (دراسةٌ ميدانيةٌ تطبيقيةٌ عَلى المصَارفِ الإسلاميةِ العاملةِ في فلسْطِين)
Abstract

This study aims at identifying how conformed are the finance and investment processes in Islamic Banks to Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) in forms of: Murabaha (Islamic financing structure), Mudaraba (trust financing contract), Istisna' (tooling), Ijarah (tenancy), and Musharaka (partnership). In this study, the researchers adopted the descriptive analytical approach using financial statements of the Islamic Banks in Palestine in the period 2010 – 2015. In addition to a structure questionnaire has been designed and applied with the study sample with a response rate 82%. The study indicates that the finance and investment processes in Islamic Banks operating in Palestine are highly conformed to (AAOIFI) standards when it comes to: Murabaha, Mudaraba, Istisna', Ijarah, and Musharaka. The study also shows that the rate of dealing in Murabaha is 92% in the Islamic banks, while for other financing and investment methods is 8%. To enhancing the practice of all the standards; whether legal, accounting, moral or governance-related; issued by AAOIFI. Moreover, to qualify the Islamic Bank staff to be capable of promoting, and designing programs, products and projects that can attract customers and capitalists in all finance and investment fields in order to activate other Islamic financing methods without focusing on only Murabaha

Authors
جودة, محمد أحمد
حلس, سالم عبدالله
TypeJournal Article
Date2017
LanguageEnglish
Published inIUG Journal of Economics and Business Studies
SeriesVolume: 25, Number: 2
Publisherالجامعة الإسلامية - غزة
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  • Staff Publications- Faculty of Economics and Administrative Sciences [298]
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The institutional repository of the Islamic University of Gaza was established as part of the ROMOR project that has been co-funded with support from the European Commission under the ERASMUS + European programme. This publication reflects the views only of the author, and the Commission cannot be held responsible for any use which may be made of the information contained therein.

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The institutional repository of the Islamic University of Gaza was established as part of the ROMOR project that has been co-funded with support from the European Commission under the ERASMUS + European programme. This publication reflects the views only of the author, and the Commission cannot be held responsible for any use which may be made of the information contained therein.

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