دور المصارف الإسلامية في تمويل المشروعات الصغيرة : البنك الإسلامي الأردني أنموذجا

Abstract EN

The paper attempts to explain the view on small enterprises in the fiqh of Islamic finance and the appropriate Islamic financing instruments for financing them.

It also seeks to clarify the actual role played by Islamic banks and financial institutions in providing the necessary financial support for the establishment of such ventures by studying the Jordanian Islamic Bank as a typical example of Islamic banks and financial institutions.

The paper reveals that the fiqh of Islamic finance provides a number of financing instruments that can be equally effective and efficient for the financing of small, medium and large enterprises.

However, the actual state of affairs regarding the use by Islamic banks and financial institutions of these contractual formats and instruments of financing and investment reveals that the banks have fallen short of the mark and have not taken this sector very seriously.

That can be seen in the limited variety of instruments of financing and investment that they use for financing small enterprises; i.e., they predominantly rely upon debt-generating instruments such as murÉbaÍah and instalment sales.

Their attitude is also apparent from the miniscule percentage of their financing activities and funds employment that goes to the financing of such enterprises.