Araştırma Makalesi
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Shariah Governance in Turkey: A Case Study on In-Bank Advisory Committees

Yıl 2022, Cilt: 24 Sayı: 45, 29 - 60, 15.06.2022
https://doi.org/10.17335/sakaifd.1067325

Öz

Islamic finance has developed the Shariah governance mechanism to ensure compliance and control of IFIs with the principles of Islamic law. However, the levels of Shariah governance are different from each other due to the different legal affiliations of each country, the level of development of Islamic finance, and regime differences. International Islamic financial institutions such as Islamic Financial Services Board (IFSB) and The Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) have published standards to define the general lines of Shariah governance and have brought Shariah governance practices to a certain point, at least in principle. After the Shariah governance standards of IFSB (2009) and AAOIFI (1997), studies on Shariah governance have increased rapidly. By 2010, while there were only 18 publications on Shariah governance in the two most well-known indexes (Scopus and Web of Science), this number increased to 42 in 2015 and 159 in 2020. This academic interest shows that Shariah governance issues are followed closely. In this context, there have been some remarkable developments at the regulatory and supervisory level in terms of Shariah governance in Turkey, and the TKBB (Participation Banks Association of Turkey) Advisory Board was established in 2018, bringing one step closer to international Shariah governance practices.

Kaynakça

  • AAOIFI. Shari’a Supervisory Board: Appointment, Composition and Report. Bahreyn, 1997. 883–893. http://aaoifi.com/aaoifi-gs-1-sharia-supervisory-board-appointment-composition-and-report/?lang=en
  • Ahmed, Habib. “Maqasid Al-Shari’ah and Islamic Financial Products : A Framework for Assessment.” ISRA International Journal of Islamic Finance 3/1 (2011), 149–160. https://doi.org/10.1142/9789812569394_0005
  • Alam, M. Kausar et al. “The Reasons behind the Absence of a Comprehensive Shariah Governance Framework of Islamic Banks in Bangladesh.” International Journal of Economics and Business Administration 8/1 (2020), 134–145. https://doi.org/10.35808/ijeba/414
  • Alam, Md Kausar et al. “Problems of Shariah Governance Framework and Different Bodies: An Empirical Investigation of Islamic Banks in Bangladesh.” Journal of Asian Finance, Economics and Business 7/3 (2020), 265–276. https://doi.org/10.13106/jafeb.2020.vol7.no3.265
  • Alam, Md Kausar. “Rationality of Fourth Party in Legitimacy Theory: Shariah Governance of Islamic Financial Institutions.” Journal of Islamic Accounting and Business Research 12/3 (2021), 418–438. https://doi.org/10.1108/JIABR-08-2019-0154
  • Alam, Md Kausar et al. “The Influences of Board of Directors and Management in Shariah Governance Guidelines of the Islamic Banks in Bangladesh.” Journal of Islamic Accounting and Business Research 11/9 (2020), 1633–1647. https://doi.org/10.1108/JIABR-08-2019-0155
  • Alam, Md Kausar et al. “The Practices of Shariah Governance Systems of Islamic Banks in Bangladesh.” Pacific Accounting Review 33/4 (2021), 505–524. https://doi.org/10.1108/PAR-10-2020-0195
  • AlQassar, Abdulrahman B. - Ahmed, Habib. “Regulatory Regimes for Sharīʿah Governance: A Framework of Assessment and Analysis.” Journal of Banking Regulation 0123456789 (2021). https://doi.org/10.1057/s41261-021-00153-5
  • Ayedh, Abdullah Mohammed - Echchabi, Abdelghani. “Shari’ah Supervision in the Yemeni Islamic Banks: A Qualitative Survey.” Qualitative Research in Financial Markets 7/2 (2015), 159–172. https://doi.org/10.1108/QRFM-06-2014-0017
  • Azid, Toseef - Alnodel, Ali A. “Determinants of Shari’ah Governance Disclosure in Financial Institutions: Evidence from Saudi Arabia.” International Journal of Ethics and Systems 35/2 (2019), 207–226. https://doi.org/10.1108/IJOES-07-2018-0111
  • Basiruddin, Rohaida - Ahmed, Habib. “Corporate Governance and Shariah Non-Compliant Risk in Islamic Banks: Evidence from Southeast Asia.” Corporate Governance (Bingley) 20/2 (2020), 240–262. https://doi.org/10.1108/CG-05-2019-0138
  • Dinç, Yusuf. “Katılım Bankalarının Danışma Kurullaının Kurumsal Yönetim Unsuru Olarak Değerlendirmesi.” İslam Ekonomisi ve Finansı Dergisi (İEFD) 2/2 (2016), 83–103. http://dergipark.gov.tr/jief/issue/27745/293244
  • Esen, Adem - Karabacak, Serkan. “National Shariah Boards: Global Applications and the Case of Turkey.” Afro Eurasian Studies 3/2 (2014), 5–16.
  • Faizsiz Bankacılık İlke ve Standartlarına Uyuma İlişkin Tebliğ (FBİSUİT), Resmi Gazete Sayı:30888 (14 Eylül 2019). Erişim 2 Şubat 2022. https://www.resmigazete.gov.tr/eskiler/2019/09/20190914-4.htm
  • Farooq, Waqas et al. “Regulatory Arrangement for Shariah Governance Practice of Islamic Banking Institutions in Pakistan: Issues and Challenges.” Hitit İlahiyat Dergisi June (2021), 167–194. https://doi.org/10.14395/hid.947530
  • Fatmawati, Dewi et al. “Shariah Governance in Islamic Banks: Practices, Practitioners and Praxis.” Global Finance Journal June (2020), 100555. https://doi.org/10.1016/j.gfj.2020.100555
  • Grassa, Rihab. “Shariah Supervisory System in Islamic Financial Institutions: New Issues and Challenges: A Comparative Analysis between Southeast Asia Models and GCC Models.” Humanomics 29/4 (2013), 333–348. https://doi.org/10.1108/H-01-2013-0001
  • Güney, Necmeddin. “İslami Finansta Şer’i Yönetim Uygulamaları ve Konuyla İlgili Tartışmalara Genel Bir Bakış.” Turkiye İslam İktisadı Dergisi 2/2 (2015), 45–69.
  • Hamza, Hichem. “Sharia Governance in Islamic Banks: Effectiveness and Supervision Model.” International Journal of Islamic and Middle Eastern Finance and Management 6/3 (2013), 226–237. https://doi.org/10.1108/IMEFM-02-2013-0021
  • Hasan, Amiratul Nadiah et al. “Shariah Governance Practices at Islamic Fund Management Companies.” Journal of Islamic Accounting and Business Research 11/2 (2020), 309–325. https://doi.org/10.1108/JIABR-03-2017-0045
  • IFSB, Islamic Financial Services Board. “Guiding Principles on Sharî`ah Governance Systems for Institutions Offering Islamic Financial Services.” 1–39, 2009.
  • Kamaruddin, Muhammad Iqmal Hisham et al. “Comparative Analysis on Shariah Governance in Malaysia: SGF 2010, IFSA 2013 and SGPD 2019.” Journal of Public Administration and Governance 10/1 (2020), 110. https://doi.org/10.5296/jpag.v10i1.16157
  • Karbhari, Yusuf et al. “Relevance of the Application of Institutional Theory in Shariah Governance of Islamic Banks.” PSU Research Review 5/1 (2020), 1–15. https://doi.org/10.1108/prr-05-2020-0015
  • Kartal, Mustafa Tevfik. “Katılım Bankacılığında Danışma Komiteleri: Faizsiz Bankacılık İlke ve Standartlarına Uyuma İlişkin Tebliğ (Tebliğ) Üzerine Bir İnceleme.” Uluslararası Bankacılık Ekonomi ve Yönetim Araştırmaları Dergisi 2/2 (2019), 93–108. https://dergipark.org.tr/tr/pub/ubeyad/issue/48439/629346
  • Masruki, Rosnia et al. “Shariah Governance Practices of Malaysian Islamic Banks in the Light of Shariah Compliance.” Asian Journal of Accounting and Governance 13/ (2020), 91–97. https://doi.org/10.17576/ajag-2020-13-08
  • Nawaz, Tasawar. “Intellectual Capital, Financial Crisis and Performance of Islamic Banks: Does Shariah Governance Matter?” International Journal of Business and Society 18/1 (2017), 211–226. https://doi.org/10.33736/ijbs.497.2017
  • Nawaz, Tasawar et al. “On Intellectual Capital Efficiency and Shariah Governance in Islamic Banking Business Model.” International Journal of Finance and Economics 26/3 (2021), 3770–3787. https://doi.org/10.1002/ijfe.1986
  • Noordin, Nazrul Hazizi - Kassim, Salina. “Does Shariah Committee Composition Influence Shariah Governance Disclosure?: Evidence from Malaysian Islamic Banks.” Journal of Islamic Accounting and Business Research 10/2 (2019), 158–184. https://doi.org/10.1108/JIABR-04-2016-0047
  • Refinitiv. Islamic Finance Development Report 2021. Thomson Reuters (2021).
  • Ridwan, Ridwan - Mayapada, Arung Gihna. “Does Sharia Governance Influence Corporate Social Responsibility Disclosure in Indonesia Islamic Banks?” Journal of Sustainable Finance and Investment 0/0 (2020), 1–20. https://doi.org/10.1080/20430795.2020.1749819
  • Tabash, Mosab I. et al. “Ethical Legitimacy of Islamic Banks and Shariah Governance: Evidence from Bangladesh.” Journal of Public Affairs August (2020). https://doi.org/10.1002/pa.2487
  • Yin, Robert K. Durum Çalışması Araştırması Uygulamaları. ed. İlhan Günbay. Ankara: Nobel Yayınları, 2017.
  • Yılmaz, Hakan Safa - Şencal, Harun. “İslam Politik Ekonomisi Açısından Merkezi Fetva Kurullarının Yapısına Dair Bir Değerlendirme.” Journal of Islamic Economics 2/1 (2022), 92–105.

Türkiye'de Şer'i Yönetişim: Banka İçi Danışma Komiteleri Örneği

Yıl 2022, Cilt: 24 Sayı: 45, 29 - 60, 15.06.2022
https://doi.org/10.17335/sakaifd.1067325

Öz

Bu çalışma, Türkiye’deki Şer’i yönetişim aktörlerinden olan banka içi danışma komitelerinin (BİDK) Şer’i yönetişimdeki yeri ve önemini keşfetmeyi amaçlamaktadır. Bu minvalde nitel araştırma desenlerinden olan durum çalışması (case study) tercih edilmiş ve 5 danışma komitesi üyesi ve 2 danışma komitesi başkanıyla yarı yapılandırılmış mülakatlar gerçekleştirilmiştir. Mülakatlar neticesinde toplam 625 dakikalık ses kayıtları elde edilerek çözümlenmiş ve 85 sayfalık metin elde edilmiştir. Elde edilen metinler ve görüşme notları ATLAS.ti programı aracılığıyla analiz edilerek BİDK, Şer’i yönetişim ve Merkezi Danışma Kurulu (MDK) olmak üzere 3 ana tema ve bunlara bağlı 26 alt temaya ulaşılmıştır. İlgili temalar BİDK’nin Türkiye’deki Şer’i yönetişimdeki yeri ve önemini keşfetmek açısından zengin bir içerik sunmaktadır. Türkiye’deki Şer’i yönetişimi ele alan çalışmaların literatürde sınırlı olması ve bu çalışmanın hem saha çalışmasına hem de Türkiye’deki Şer’i yönetişimde yer alan, katılım bankacılığının tarihine eş bir ömre sahip BİDK’ları konu etmesi literatürde özgün bir yere sahip olacağına işaret etmektedir.

Kaynakça

  • AAOIFI. Shari’a Supervisory Board: Appointment, Composition and Report. Bahreyn, 1997. 883–893. http://aaoifi.com/aaoifi-gs-1-sharia-supervisory-board-appointment-composition-and-report/?lang=en
  • Ahmed, Habib. “Maqasid Al-Shari’ah and Islamic Financial Products : A Framework for Assessment.” ISRA International Journal of Islamic Finance 3/1 (2011), 149–160. https://doi.org/10.1142/9789812569394_0005
  • Alam, M. Kausar et al. “The Reasons behind the Absence of a Comprehensive Shariah Governance Framework of Islamic Banks in Bangladesh.” International Journal of Economics and Business Administration 8/1 (2020), 134–145. https://doi.org/10.35808/ijeba/414
  • Alam, Md Kausar et al. “Problems of Shariah Governance Framework and Different Bodies: An Empirical Investigation of Islamic Banks in Bangladesh.” Journal of Asian Finance, Economics and Business 7/3 (2020), 265–276. https://doi.org/10.13106/jafeb.2020.vol7.no3.265
  • Alam, Md Kausar. “Rationality of Fourth Party in Legitimacy Theory: Shariah Governance of Islamic Financial Institutions.” Journal of Islamic Accounting and Business Research 12/3 (2021), 418–438. https://doi.org/10.1108/JIABR-08-2019-0154
  • Alam, Md Kausar et al. “The Influences of Board of Directors and Management in Shariah Governance Guidelines of the Islamic Banks in Bangladesh.” Journal of Islamic Accounting and Business Research 11/9 (2020), 1633–1647. https://doi.org/10.1108/JIABR-08-2019-0155
  • Alam, Md Kausar et al. “The Practices of Shariah Governance Systems of Islamic Banks in Bangladesh.” Pacific Accounting Review 33/4 (2021), 505–524. https://doi.org/10.1108/PAR-10-2020-0195
  • AlQassar, Abdulrahman B. - Ahmed, Habib. “Regulatory Regimes for Sharīʿah Governance: A Framework of Assessment and Analysis.” Journal of Banking Regulation 0123456789 (2021). https://doi.org/10.1057/s41261-021-00153-5
  • Ayedh, Abdullah Mohammed - Echchabi, Abdelghani. “Shari’ah Supervision in the Yemeni Islamic Banks: A Qualitative Survey.” Qualitative Research in Financial Markets 7/2 (2015), 159–172. https://doi.org/10.1108/QRFM-06-2014-0017
  • Azid, Toseef - Alnodel, Ali A. “Determinants of Shari’ah Governance Disclosure in Financial Institutions: Evidence from Saudi Arabia.” International Journal of Ethics and Systems 35/2 (2019), 207–226. https://doi.org/10.1108/IJOES-07-2018-0111
  • Basiruddin, Rohaida - Ahmed, Habib. “Corporate Governance and Shariah Non-Compliant Risk in Islamic Banks: Evidence from Southeast Asia.” Corporate Governance (Bingley) 20/2 (2020), 240–262. https://doi.org/10.1108/CG-05-2019-0138
  • Dinç, Yusuf. “Katılım Bankalarının Danışma Kurullaının Kurumsal Yönetim Unsuru Olarak Değerlendirmesi.” İslam Ekonomisi ve Finansı Dergisi (İEFD) 2/2 (2016), 83–103. http://dergipark.gov.tr/jief/issue/27745/293244
  • Esen, Adem - Karabacak, Serkan. “National Shariah Boards: Global Applications and the Case of Turkey.” Afro Eurasian Studies 3/2 (2014), 5–16.
  • Faizsiz Bankacılık İlke ve Standartlarına Uyuma İlişkin Tebliğ (FBİSUİT), Resmi Gazete Sayı:30888 (14 Eylül 2019). Erişim 2 Şubat 2022. https://www.resmigazete.gov.tr/eskiler/2019/09/20190914-4.htm
  • Farooq, Waqas et al. “Regulatory Arrangement for Shariah Governance Practice of Islamic Banking Institutions in Pakistan: Issues and Challenges.” Hitit İlahiyat Dergisi June (2021), 167–194. https://doi.org/10.14395/hid.947530
  • Fatmawati, Dewi et al. “Shariah Governance in Islamic Banks: Practices, Practitioners and Praxis.” Global Finance Journal June (2020), 100555. https://doi.org/10.1016/j.gfj.2020.100555
  • Grassa, Rihab. “Shariah Supervisory System in Islamic Financial Institutions: New Issues and Challenges: A Comparative Analysis between Southeast Asia Models and GCC Models.” Humanomics 29/4 (2013), 333–348. https://doi.org/10.1108/H-01-2013-0001
  • Güney, Necmeddin. “İslami Finansta Şer’i Yönetim Uygulamaları ve Konuyla İlgili Tartışmalara Genel Bir Bakış.” Turkiye İslam İktisadı Dergisi 2/2 (2015), 45–69.
  • Hamza, Hichem. “Sharia Governance in Islamic Banks: Effectiveness and Supervision Model.” International Journal of Islamic and Middle Eastern Finance and Management 6/3 (2013), 226–237. https://doi.org/10.1108/IMEFM-02-2013-0021
  • Hasan, Amiratul Nadiah et al. “Shariah Governance Practices at Islamic Fund Management Companies.” Journal of Islamic Accounting and Business Research 11/2 (2020), 309–325. https://doi.org/10.1108/JIABR-03-2017-0045
  • IFSB, Islamic Financial Services Board. “Guiding Principles on Sharî`ah Governance Systems for Institutions Offering Islamic Financial Services.” 1–39, 2009.
  • Kamaruddin, Muhammad Iqmal Hisham et al. “Comparative Analysis on Shariah Governance in Malaysia: SGF 2010, IFSA 2013 and SGPD 2019.” Journal of Public Administration and Governance 10/1 (2020), 110. https://doi.org/10.5296/jpag.v10i1.16157
  • Karbhari, Yusuf et al. “Relevance of the Application of Institutional Theory in Shariah Governance of Islamic Banks.” PSU Research Review 5/1 (2020), 1–15. https://doi.org/10.1108/prr-05-2020-0015
  • Kartal, Mustafa Tevfik. “Katılım Bankacılığında Danışma Komiteleri: Faizsiz Bankacılık İlke ve Standartlarına Uyuma İlişkin Tebliğ (Tebliğ) Üzerine Bir İnceleme.” Uluslararası Bankacılık Ekonomi ve Yönetim Araştırmaları Dergisi 2/2 (2019), 93–108. https://dergipark.org.tr/tr/pub/ubeyad/issue/48439/629346
  • Masruki, Rosnia et al. “Shariah Governance Practices of Malaysian Islamic Banks in the Light of Shariah Compliance.” Asian Journal of Accounting and Governance 13/ (2020), 91–97. https://doi.org/10.17576/ajag-2020-13-08
  • Nawaz, Tasawar. “Intellectual Capital, Financial Crisis and Performance of Islamic Banks: Does Shariah Governance Matter?” International Journal of Business and Society 18/1 (2017), 211–226. https://doi.org/10.33736/ijbs.497.2017
  • Nawaz, Tasawar et al. “On Intellectual Capital Efficiency and Shariah Governance in Islamic Banking Business Model.” International Journal of Finance and Economics 26/3 (2021), 3770–3787. https://doi.org/10.1002/ijfe.1986
  • Noordin, Nazrul Hazizi - Kassim, Salina. “Does Shariah Committee Composition Influence Shariah Governance Disclosure?: Evidence from Malaysian Islamic Banks.” Journal of Islamic Accounting and Business Research 10/2 (2019), 158–184. https://doi.org/10.1108/JIABR-04-2016-0047
  • Refinitiv. Islamic Finance Development Report 2021. Thomson Reuters (2021).
  • Ridwan, Ridwan - Mayapada, Arung Gihna. “Does Sharia Governance Influence Corporate Social Responsibility Disclosure in Indonesia Islamic Banks?” Journal of Sustainable Finance and Investment 0/0 (2020), 1–20. https://doi.org/10.1080/20430795.2020.1749819
  • Tabash, Mosab I. et al. “Ethical Legitimacy of Islamic Banks and Shariah Governance: Evidence from Bangladesh.” Journal of Public Affairs August (2020). https://doi.org/10.1002/pa.2487
  • Yin, Robert K. Durum Çalışması Araştırması Uygulamaları. ed. İlhan Günbay. Ankara: Nobel Yayınları, 2017.
  • Yılmaz, Hakan Safa - Şencal, Harun. “İslam Politik Ekonomisi Açısından Merkezi Fetva Kurullarının Yapısına Dair Bir Değerlendirme.” Journal of Islamic Economics 2/1 (2022), 92–105.
Toplam 33 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

İsmail Bektaş 0000-0002-4229-4583

Ali Can Yenice 0000-0002-1869-6814

Yayımlanma Tarihi 15 Haziran 2022
Yayımlandığı Sayı Yıl 2022 Cilt: 24 Sayı: 45

Kaynak Göster

ISNAD Bektaş, İsmail - Yenice, Ali Can. “Türkiye’de Şer’i Yönetişim: Banka İçi Danışma Komiteleri Örneği”. Sakarya Üniversitesi İlahiyat Fakültesi Dergisi 24/45 (Haziran 2022), 29-60. https://doi.org/10.17335/sakaifd.1067325.

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