ACCOUNTING IN CONTEMPORARY ISLAMIC BANKS

Yıl 2020, Cilt: 1 Sayı: 1, 49 - 69, 30.06.2020

Nashwan Aldoury

Öz

Islamic banking is a structure that has started to be followed recently by all the countries of the world and is seen as an alternative banking system in non-Muslim countries.The Islamic economy and any kind of transactions that will be discussed in the Islamic economy and finance index are made possible by the realization of the interest-free economic activities. Meanwhile, the interest that attracts the most attention in commercial and financial transactions is the inside interest factor.The interest rate approach is considered as one of the most important principles in the disrupted Islamic financial transactions. The basis of the Islamic religion is the foundation of Islamic economy.The fact that the interest, which is the basis of the world's financial ecosystem, has been harmed by our religion has caused Muslim societies to create a separate financial ecosystem.
This financial system, known as Islamic Finance in the rest of the world, is pronounced as participation banking in our country. These financial institutions are free of interest from other financial institutions due to interest-free transactions in accordance with Islamic principles.Participation banks serve the customers in the current system with methods that are appropriate to the Islamic principles or the methods they have developed, and thus, the idle funds that try to avoid interest are brought into the economy.
In this study, financial accounting and its beginnings, functions of financial accounting Differences between dividend and interest according to Islamic banks, the concept of accounting in Islam, its origins, beginning and applications, the concept of the bank in Islam. Foreign trade financing, 2-numbered financial accounting standards, mudarebe, interest-free banking issues were examined and detailed.

Anahtar Kelimeler

murabaha, musharakah, mudaraba, almal, riba

Teşekkür

All thanks and appreciation to the assistant professor, Dr. Muhammad Islamoglu.

ACCOUNTING IN CONTEMPORARY ISLAMIC BANKS

Öz

Islamic banking is a structure that has started to be followed recently by all the countries of the world and is seen as an alternative banking system in non-Muslim countries.The Islamic economy and any kind of transactions that will be discussed in the Islamic economy and finance index are made possible by the realization of the interest-free economic activities. Meanwhile, the interest that attracts the most attention in commercial and financial transactions is the inside interest factor.The interest rate approach is considered as one of the most important principles in the disrupted Islamic financial transactions. The basis of the Islamic religion is the foundation of Islamic economy.The fact that the interest, which is the basis of the world's financial ecosystem, has been harmed by our religion has caused Muslim societies to create a separate financial ecosystem.

Anahtar Kelimeler

murabaha, musharakah, mudaraba, almal, riba

Kaynakça

• Al-Dasouqi, S. A. (1815). Hashiyet Aldasouqi Ala Sherh Alkabir (Vol 1). Alriyad: Dar Ihyaa Alkotob Alarabya.
• Al-Heriri, A. M. (N.O). Maqamat Alheriri. Beirut: Matbeaat Almaarif.
• Alkasani, A. A. (N.O). Badaiaa Alsanaiyaa Fi Tartib Alsharaiyaa. Alqahira: Dar Alkotob Alilmiya.
• AlKuwait, M. A. (2010, 2). Almurabeha. Idat Maliya we Masrafiya .
• Al-Maqdisi, A. M. (1997). Almoghni (Vol 3). (A. B. Alturki) Alriyad: Dar Alem Alkotob.
• Alneweoi, A. Z. (N.O). Almejmoaa (Vol 1). Jedda: Mektebet Alershad.
• Al-Nuweiri, A. B. (died 827 AH). Nihayet Alireb Fi Fonon Aladeb. Alqahira: Dar Alkotob We Alwathaq Alkawmia.
• Al-Qalqashandi, A. A. (1981). Subh Alaasha Fi Sinaat Alensha. (A. Zaqar) Dimashq: Wizarat Althakafa.
• AL-Ramli, a. a. (1984). nihayet almohtaj ila sharh alminhaj (Vol. Last). Beirut: dar alfiker.
• Alsherbini, S. A. (1994). Moghni Almohtaj Ila Maarifet Maani Alfad Alminhaj. Alqahira : Dar Alkotob Alilmiya.
• Al-Zuhaili, H. (2002). Almoamelat Almaliye Almoasira. Dimashq: Dar Afiker.
• Caldag, A. (2002). Genel muhasebe. Ankara: Gazi Kitabevi.
• Cima. (2019, 05 02). http://eb-islam.wg.ugm.ac.id/index.php/makala.
• Jaafar, Q. i. (N.O). alkharaj we sanaat alkitabe. Baghdad: Dar Alrasheed. JARIB, M. (2019, 05 03). https://www.bu.edu/rbfl/files/2013/09/khancrowen-mohammed/pdf. The Value Of Islamic Banking In The Current Financil Curisis.
• KAMER, a. (2015). A Study on the Influences of Islamic Valuues on Iranian Accounting Practice and Development. Journal of Islamic Economics, Banking and Finance(10).
• Rushd, M. B. (1952). Bidayet Almojtehid we Nihayet Almoktasid. Alqahire: Matbaet Alistiqama.
• Sabri Halim Sozbilir, K. B. (1998). MUhasebe Ilkeleri ve Uygulamasi-Tek Duzen Hesap Planina Gore. Eskisehir: Birlik Ofset .
• Samaan, H. (2008). Alamalyat Almasrafiye, Almafhoom we Almuhasebe (Vol. 1). Amman: Matabiaa Alshams.
• Samhan, H. M. (2009). Accounting Islamic Banks. Amman: Dar Almesira.