ISRA International Journal of Islamic Finance: Volume 12 Issue 2 , Open Access

Subject:

Table of contents

Survey on Sharīʿah non-compliant events in Islamic banks in the practice of tawarruq financing in Malaysia

Mohammad Mahbubi Ali, Rusni Hassan

Tawarruq (Islamic commodity financing) has evolved as the most ubiquitous concept in Malaysia’s Islamic banking industry. Nevertheless, the extensive use of tawarruq has invoked a…

8051

Conceptual framework of internal Sharīʿah audit effectiveness factors in Islamic banks

Latifah Algabry, Syed Musa Alhabshi, Younes Soualhi, Omar Alaeddin

The main purpose of this research is to figure out the most effective determinants that play a vital role in enhancing the effectiveness of the internal Sharīʿah audit in the…

9745

The effectiveness of technical strategies in Malaysian Sharīʿah vs conventional stocks

Pick-Soon Ling, Ruzita Abdul-Rahim, Fathin Faizah Said

This study aims to investigate Malaysian stock market efficiency from the view of Sharīʿah-compliant and conventional stocks based on the effectiveness of technical trading…

3451

Muḍārabah and mushārakah as micro-equity finance: perception of Selangor’s disadvantaged women entrepreneurs

Reazul Islam, Rubi Ahmad

This study aims to gain the perception of Selangor’s disadvantaged women on the Sharīʿah (Islamic law) rules on two micro-equity financing instruments, namely, muḍārabah (profit…

3688

Developing a Sharīʿah-compliant equity-based crowdfunding framework for entrepreneurship development in Malaysia

Maya Puspa Rahman, Mohamed Asmy Mohd Thas Thaker, Jarita Duasa

Crowdfunding has become one of the preferred mechanisms to raise funds by startups and small entrepreneurs. As such, this paper aims to develop an appropriate framework for…

3707

A benchmark modelling for participation-based tax increment financing

Yusuf Varli, Gokhan Ovenc

This paper aims to present the theoretical and conceptual framework of a new method in public finance called “participation based tax increment financing (P-TIF)” by combining…

The regulation of Islamic banking in Mauritius

Varsha Mooneeram-Chadee

The purpose of this paper is to analyse the main components of the regulatory framework for Islamic banking in Mauritius. This small island state of the Indian Ocean aspires to…

3489

Classical waqf, juristic analogy and framework of awqāf doctrines

Mohammad Abdullah

This paper aims to analyse the Sharīʿah premises of waqf (Islamic endowment), followed by dilating on the nature of argumentation among the classical jurists on its rules and…

2342

ISSN:

2289-4365

Online date, start – end:

2017 – 2022

Editor:

  • Dr. Salma Sairally