Kirala - Sahip Ol Sistemi - Aaoifi'nin Şer'î Standartlari Çerçevesinde Türk Katilim Bankalari Üzerine Uygulamali Fikhî Araştirma
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Tarih
2023-04-03
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info:eu-repo/semantics/openAccess
Özet
Kirala-sahip ol (leasing), İslami finansın bir finansman formülüdür ve işlemleri düzenleyen ve finans akitlerini İslami şeriat akitleri haline getiren AAOIFI’nin şeriat standartlarının 9 numaralı kriterinde karşılığını bulmaktadır. Bu araştırma İslâmi Finansal Kuruluşlar Muhasebe ve Denetim Organizasyonu (AAOIFI) tarafından yayınlanan şeriat standartlarının 9 numaralı kriteri olan kiralama ve kirala-sahip ol akitlerinin kıstaslarını incelediği için önemlidir. Çalışmada bu standardın modelini ve fıkhî uyarlamasını anlamak ve daha sonra bankaların kiralama akdi işlemlerinde standarda uyup uymadıklarını görmek için Kuveyt Türk ve ve Albaraka Türk Bankalarının cari işlemleri üzerinden uygulamalı bir çalışma yapılmıştır. Mevzubahis standartlar önemli ve dikkate değer olduğundan, bu araştırmada bu standartların anlamı, ne zaman ortaya çıktıkları, birçok İslami banka tarafından kabul gören ve akitleri ve işlemleri düzenlemek için referans haline gelen bu etkili formülasyonda ortaya çıkana kadar kimler tarafından ve nasıl oluşturulup geliştirildikleri açıklığa kavuşturulmaktadır. Çalışmada nitel araştırma yöntemine başvurulmuş, bu standardı inceleyen kaynaklar, referanslar ve çalışmalara müracaat edilmiştir. Yine çalışmada 9 numaralı şer`î standart hakkında söylenen fıkhî görüşlerle diğer fıkhî görüşler arasında karşılaştırma yapılmıştır. Son olarak tümevarımsal analitik yöntem çerçevesinde iki bankanın sözleşmelerinden toplanan bilgiler analiz edilmiş, bunlarda var olan sorunlar belirlenmiş ve alternatifler ve çözümler sunulmuştur. Araştırmanın sonuç kısmında Kuveyt Türk ve Albaraka Türk bankalarının şartnamelerinde şeriata uygun olmayan maddeler belirtilmiş ve bunlara dikkat çekilmiş, bu iki bankaya AAOIFI’nın belirlediği şeriat standartlarına uygun çözüm önerileri sunulmuştur. Ayrıca bu iki banka kiralama ve kirala-sahip ol akdi işlemlerini 9 numaralı standarda mümkün olduğunca uygun yapmaları veya bir standardı uygulamanın mümkün olmadığı durumlarda Allah’ın geniş ve hikmetli şeriatına uymaları hususunda teşvik edilmiştir. ?
Ijarah (leasing) ending with ownership is considered as one of the Islamic financing modes, and it is embodied in Standard No. (9) of the Sharia Standards (AAOIFI), which regulates transactions and makes financing contracts Islamic Sharia contracts. The importance of this research comes in the study of the standard of Ijarah (leasing) and Ijarah (leasing) ending with ownership, standard No. (9) of the Sharia standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), to know the format and the jurisprudential adaptation of this standard, and then study it applied on the reality of Kuveyt Turk Bank and Al Baraka Turk Bank. And knowing whether the two banks are committed to applying the standard in the terms of the financing lease agreement or not. Because of this important position of these standards, this study comes to; elucidate the meanings of these standards; who established them; and how they were formed and shaped until they came out to us with this court wording and accepted by Islamic banks as a reference for them to control contracts and transactions. The researcher used the descriptive approach by referring to the sources, references, and past researches in studying this indicator. And also used the analytical inductive approach by analyzing the collected information, then revealing the problems and presenting alternatives and solutions, and finally the comparative approach, which concerned the comparison between Sharia Standard No. (9) in Islamic financial institutions and its application to the reality of the two banks. This research concludes with elucidating the legal violations that occurred in the terms of the contracts of Kuveyt Türk and Al Baraka Turk Bank, and provided the two banks with solutions that are compatible with the legal standards (AAOIFI). This research gives recommendations to the Sharia Board to adhere to the opinion of the Jumhur of scholars as much as possible, and urges the two banks to adhere to Sharia Standard No. (9) the standard of Ijarah (leasing) and Ijarah (leasing) ending in ownership, ?as long as they are able to do so, or to abide by Allah’s vast and wise law in the case of not adopting the standard."
Ijarah (leasing) ending with ownership is considered as one of the Islamic financing modes, and it is embodied in Standard No. (9) of the Sharia Standards (AAOIFI), which regulates transactions and makes financing contracts Islamic Sharia contracts. The importance of this research comes in the study of the standard of Ijarah (leasing) and Ijarah (leasing) ending with ownership, standard No. (9) of the Sharia standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), to know the format and the jurisprudential adaptation of this standard, and then study it applied on the reality of Kuveyt Turk Bank and Al Baraka Turk Bank. And knowing whether the two banks are committed to applying the standard in the terms of the financing lease agreement or not. Because of this important position of these standards, this study comes to; elucidate the meanings of these standards; who established them; and how they were formed and shaped until they came out to us with this court wording and accepted by Islamic banks as a reference for them to control contracts and transactions. The researcher used the descriptive approach by referring to the sources, references, and past researches in studying this indicator. And also used the analytical inductive approach by analyzing the collected information, then revealing the problems and presenting alternatives and solutions, and finally the comparative approach, which concerned the comparison between Sharia Standard No. (9) in Islamic financial institutions and its application to the reality of the two banks. This research concludes with elucidating the legal violations that occurred in the terms of the contracts of Kuveyt Türk and Al Baraka Turk Bank, and provided the two banks with solutions that are compatible with the legal standards (AAOIFI). This research gives recommendations to the Sharia Board to adhere to the opinion of the Jumhur of scholars as much as possible, and urges the two banks to adhere to Sharia Standard No. (9) the standard of Ijarah (leasing) and Ijarah (leasing) ending in ownership, ?as long as they are able to do so, or to abide by Allah’s vast and wise law in the case of not adopting the standard."
Açıklama
Anahtar Kelimeler
Finansal Kiralama (Leasing), İslamî Finansman Araçları, İslami Bankalar (Katilim Bankalari), Satış Vaadi Sözleşmesi, Leasing Ending With Ownership, Islamic Financing Formulas, Islamic Banks, Lease Associated With The Promise Of Sale.