تقويم تطبيق صيغة المرابحة في المصارف الإسلامية

Abstract EN

Sudanese banking system was an interest-based system up to the seventies of the twentieth century, when Islamic banks began to emerge, and then the entire Sudanese banking system has been shifted to a purely Islamic regime in the nineties of the past century.

Islamic banks use many financing tools such as Murabaha, Musharaka, Mudaraba, Salam, and others.

The study followed the descriptive analytical approach, based on preliminary data collected by questionnaire distributed to bankers, academics and investors.

The results showed that the Sudanese banks focus on using Murabaha in trade finance for its easy application and high revenue and lack of risk due to the availability of adequate collaterals.

The study recommended the need to move from collaterals- based finance to finance based on risk analysis and credit worthiness analysis, in addition to avail finance to the poor and small professionals.