أثر بيع التقسيط على العائد على حقوق أصحاب الحسابات الاستثمارية المطلقة في المصارف الإسلامية الأردنية

الملخص EN

The study aims to demonstrate the impact of one of the most important applications and formulas conducted by Islamic banks in Jordan, which is the sale by installments on the return of the owners of investment accounts.

To achieve the goal of the study, we used the descriptive method and the inductive approach in extrapolating the opinions of scholars.

A descriptive analytical approach was also used, relying on data from the Jordan Islamic Bank and the Islamic International Arab Bank during the period (2005-2015).

The study concluded with a set of results, most importantly: the sale by installment is one of the most important and safest formulas applied by Islamic banks in Jordan due to the advantages offered by this type of sale to both banks and customers, icluding, the positive impact on the return of the owners of absolute investment accounts, which contributes to raise the level of profitability and distribute it to customers and shareholders alike.

Also Islamic banks are responsible for the success of the Islamic alternative to finance by achieving a return that enhances the profitability of investors and leads them to believe in this alternative under unequal competition from traditional banks, which is not restricted by a moral or legal constraint, unlike Islamic banks.