الإجارة المنتهية بالتمليك بين النظرية و التطبيق كما يجريها البنك العربي الإسلامي الدولي في الأردن

الملخص EN

Leasing contract ending by ownership is a contemporary application and form of Islamic finance, which is made available as a highly demanded service to clients by many Islamic banks in Jordan and worldwide.

This study aims to provide sufficient background on the leasing contract ending by ownership and its application in the Islamic International Arab Bank in Jordan from 2013 through 2017.

This study also aims to shed light on the importance of the leasing contract ending by ownership and its applicability to Islamic banks.

Furthermore, this study emphasizes on various aspects related to the leasing contract ending by ownership including its linguistic and jurisprudence definitions, its legality, and its forms.

In order to conduct this study, the descriptive analytical method is used due to its suitability in presenting the concepts of the leasing contract ending by ownership, and determining the mechanism of applying this contract as a form of Islamic finance in the Islamic International Arab Bank in Jordan.

This study found that banks concentrate on certain forms of the leasing contract ending by ownership that declined its use.

It is also found that the divergence of jurisprudential opinions about the leasing contract ending by ownership and lack of training programs on using newly developed forms led to non-proliferation of this contract.

Based on the study findings, this study recommends diversifying the bank’s financing forms to cover all clients’ needs with special emphasis on training employees of the investment departments to be updated about the evolving developments in bank financing.

In addition, enforcing the role of banks’ Shari'ah supervisory boards through conducting seminars and conferences to discuss the problems that face financing in Islamic banks.