Islamic Banking and Waqf: Exploring Financial and Institutional Linkages

Öz

This study explores the significance of Islamic banking as a comprehensive financial system that delivers banking services in accordance with Islamic Shariah principles. It further examines the concept of waqf (endowment) in Islamic jurisprudence, which entails the dedication of assets and the allocation of their benefits for charitable purposes. The primary objective of this paper is to investigate the interconnection between Islamic banking and waqf, with a particular focus on cash waqf mechanisms. The findings reveal a strong and evolving relationship between the two frameworks. This includes the potential for establishing Islamic banks based on the waqf model, enabling Islamic banks to offer waqf creation services, participating in the issuance and investment of sukuk (Islamic bonds) to revitalize dormant endowments, and managing sukuk structures to establish collective cash waqf institutions.

Anahtar Kelimeler

• Islamic Banking
• Waqf
• Cash Waqf
• Sukuk
• Financial İnnovation
• Shariah Compliance
• İnstitutional Development

İslami Bankacılık ve Vakıf: Finansal ve Kurumsal Bağlantıların İncelenmesi

Öz

Bu çalışma, İslami bankacılığın, İslami Şeriat ilkelerine uygun şekilde bankacılık hizmetleri sunan kapsamlı bir finansal sistem olarak önemini incelemektedir. Ayrıca, İslam hukukunda bir kavram olan vakıf (endowment) konusu ele alınmakta; bu kavram, malvarlığının adanmasını ve bu mallardan elde edilen faydaların hayır işlerine tahsis edilmesini ifade etmektedir. Bu makalenin temel amacı, İslami bankacılık ile vakıf arasındaki ilişkiyi, özellikle nakdi vakıf mekanizmalarına odaklanarak araştırmaktır. Bulgular, iki yapı arasında güçlü ve gelişen bir ilişki olduğunu ortaya koymaktadır. Bu bağlamda, vakıf modeli temel alınarak İslami bankaların kurulma potansiyeli, İslami bankaların vakıf oluşturma hizmetleri sunabilmesi, atıl durumdaki vakıfları canlandırmak amacıyla sukuk (İslami tahvil) ihracına ve yatırımına katılımı ile kolektif nakdi vakıf kurumlarının oluşturulmasına yönelik sukuk yapılarının yönetimi gibi imkanlar mevcuttur.

Anahtar Kelimeler

• İslami Bankacılık
• Vakıf
• Nakdi Vakıf
• Sukuk
• Finansal Yenilik
• Şeriata Uygunluk
• Kurumsal Gelişim

Kaynakça

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