PAKİSTAN VE NİJERYA İLE KARŞILAŞTIRMALI OLARAK AFGANİSTAN’DAKİ İSLAMİ FİNANSAL KURUMLARIN ŞER’İ YÖNETİŞİM ÇERÇEVESİ

Year 2022, Volume: 8 Issue: 1, 135 - 158, 30.06.2022

Abdul Samad Keramat , Monzer Kahf

https://doi.org/10.54863/jief.963241

Cited By: 1

Abstract

İslami Finans Kurumlarının (İFK) yapısındaki Şer’i yönetişimin varlığı, İFK’ların Şer’i ilkelere bağlı kalmasını sağlar ve kurumların üst yönetiminin yüksek riskli faaliyetlere girmesini engeller. Bu çalışma, Afganistan’da faaliyet yürüten İFK’ların Şer’i yönetişim çerçevelerini ele almakta ve Şer’i yönetişimin yapısı, hiyerarşisi ve ilgili otoritelerini izah etmektedir. Bunun yanı sıra, Afganistan’daki İFK’ların Şer’i yönetişim çerçevesinin oluşum sürecini detayları ile ortaya koymaktadır. Şer’i yönetişim çerçevesinin tatbik edilmesindeki zorlukları daha net tespit edebilmek için çalışma kapsamında bir anket tasarlanmış olup İslami finans sektöründeki on kıdemli uygulayıcı ile mülakatlar gerçekleştirilmiştir. Çalışmada Afganistan’daki İFK’ların, operasyonlarını yönlendiren kapsamlı bir Ulusal Şer’i Yönetişim Çerçevesi’ne (UŞYÇ) sahip olduğu sonucuna varılmıştır. İslami bankacılık kanunun yokluğu ve nitelikli Şer’i uzmanların azlığı Şer’i yönetişim çerçevesinin tatbik edilmesindeki zorlukları olarak vurgulanmıştır. Piyasada yeterli sayıda Şer’i uyumlu enstrümanın bulunmayışı, toplumsal bilincin oluşmamış olması ve hissedarların İFK’ların operasyonlarına yersiz müdahaleleri bu bağlamdaki diğer zorluklar olarak ifade edilmiştir.

Keywords

Şer’i Yönetişim, İslami Finansal Kurumlar, İslami Bankacılık, Afganistan.

Supporting Institution

Istanbul Sabbahattin Zaib university

SHARIA GOVERNANCE FRAMEWORK OF ISLAMIC FINANCIAL INSTITUTIONS IN AFGHANISTAN COMPARE TO PAKISTAN AND NIGERIA

Abstract

The existence of Sharia governance in the structure of Islamic Financial Institutions (IFIs) guarantees the compliance of the IFI to the Sharia principles and prevents the top management of the IFI from involving in high-risk business activities. This research studies the concept of Sharia governance framework of IFIs operating in Afghanistan, the structure of Sharia governance, hierarchy, and authorities are articulated. The study elaborates on the initiation of the Sharia governance framework of the IFIs of Afghanistan. In order to find a clear picture of the challenges in the implementation of the Sharia governance framework, a questioner was developed, and interviews were conducted with ten persons from the senior practitioners of Islamic finance sector. The research found that the Islamic financial institutions in Afghanistan have a comprehensive NSGF in place, which guides its operations. The study highlighted the challenges as the lack of Islamic banking law and lack of qualified Sharia scholars who have experience in the finance and banking sector to serves on the Sharia board. Lack of sharia-compliant products in the market, lack of public awareness, and irrelevant interventions of the shareholders in the operation of the IFIs are also highlighted as challenges.

Keywords

Sharia Governance, Islamic Financial Institutions, Islamic Banking, Afghanistan.

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