Published: June 15, 2015

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Academic Articles

Risk Sharing Versus Risk Transfer in Islamic Finance: A Critical Appraisal

7 - 24 Zubair Hasan
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82

Tazkiah Banks: A Future Model for the Establishment of Endowment-Based Business Start-Ups

25 - 48 Nedal El-Ghattis
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20807

Dispute Over the Legality of Al-Ijārah Al-Mawṣūfah Fī Al-Dhimmah: A Survey of Fiqhī Opinions

49 - 73 Abu Talib Mohammad Monawer, Akhtarzaite Abdul Aziz
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65

Sharīʿah Compliance of Islamic Credit Cards Reconsidered: A Case Study of Malaysia

75 - 96 Shahrul Azman Abd Razak
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127

Practitioner Articles

Surplus-Sharing Practices of Takāful Operators in Malaysia

99 - 126 Hamim Syahrum Ahmad Mokhtar, Izwayu Abdul Aziz, Noraziyah Md Hilal
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69

Research Notes

Accounting Issues in the Reporting of Profit Sharing Investment Accounts in Islamic Banks’ Financial Statements Under IFSA 2013

129 - 137 Romzie Rosman, Mohamed Fairooz Abdul Khir, Nur Ashikin Mohd Saat, Abdul Rahim Abdul Rahman
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64

Hotel Investment and Financing: A Call for Sharīʿah Consideration and New Methodology of Assessment and Screening

139 - 151 Ahcene Lahsasna
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63

Possession of Currency Prior to Sale: A Fiqhī and Practical Analysis of Spot FX-i in Malaysia

153 - 158 Burhanuddin Lukman, Noor Suhaida Kasri
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67

A Fiqhī Analysis of Tradability of Islamic Securities

159 - 167 Farrukh Habib, Mohammad Akram Laldin, Ahcene Lahsasna
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64

A Proposed Regulatory Framework for Islamic Microfinance: Adopting the IFSA 2013 Approach

169 - 176 Ibraheem Musa Tijani
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64