تقويم درجة استخدام صيغ التمويل الإسلامي القائمة على مفهوم المداينة وأهميتها التنموية: دراسة حالة المصارف الإسلامية الفلسطينية (2013-2019

Abstract EN

This study aimed to shed light on the Islamic financing instruments based on the concept of Indebtedness and indicate the degree of the use of those instruments in the Islamic banks during 2013-2019.

This could be achieved by indicating the size and degree of concentration of the use of those instruments and the fairness of their distribution to various economic sectors on the one hand, and explaining the developmental importance of those financing instruments in the economy on the other hand.

The researcher used the descriptive analytical approach and the comparative approach.

To test the validity of the hypotheses, Pearson Correlation Coefficient was used.

The study sample consisted of the Islamic banks operating in Palestine.

The study concluded that all instruments of the Islamic financing are of a developmental nature, including Murabahah.

Ijara and Istisna, and that the Murabahah instrument was the most commonly used by Palestine Islamic banks, as the Murabahah instrument is characterized by its ease of application, control and its limited risks.

It should be noted that the average utilization rate of the Murabahah instrument was 89% of the total financing granted by Palestine Islamic banks.

The study also concluded that the Palestine Islamic banks focused their financing on certain economic sectors and partially neglected the vital economic sectors, such as the industrial and agricultural sectors, which, if financed sufficiently, they will be a major support and lever for the economic development.

Another major result was the obvious decline in the use of the Islamic financing instruments based on the concept of ownership, such as Murabahah, Mudarabah and Almuzaraea.

This, in turn, affected the balance between the public and private interests.

The study made many recommendations, the most important of which was the necessity of diversifying the Islamic banks from using financing instruments to the inclusion of instruments based on the concept of ownership, and the need to pursue a fair distribution of their financing to include productive economic sectors.