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فائض السيولة في المصرفية الإسلامية وتأصيله الفقهي

العنوان بلغة أخرى: Excess Liquidity in Islamic Banking and its Jurisprudence
المصدر: مجلة الجامعة الإسلامية للدراسات الشرعية والقانونية
الناشر: الجامعة الإسلامية بغزة - عمادة البحث العلمي والدراسات العليا
المؤلف الرئيسي: عكاشة، عبدالفتاح محمود عبدالقادر (مؤلف)
مؤلفين آخرين: الصيفي، عبدالله علي محمود (م. مشارك)
المجلد/العدد: مج27, ع2
محكمة: نعم
الدولة: فلسطين
التاريخ الميلادي: 2019
التاريخ الهجري: 1440
الشهر: ابريل
الصفحات: 251 - 283
DOI: 10.33976/1947-027-002-009
ISSN: 2616-2148
رقم MD: 1005389
نوع المحتوى: بحوث ومقالات
اللغة: العربية
قواعد المعلومات: IslamicInfo
مواضيع:
كلمات المؤلف المفتاحية:
الودائع | الاستثمار | فائض السيولة | المصرف الإسلامي | Deposit | Investment | Liquidity Surplus | Islamic Bank
رابط المحتوى:
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عدد مرات التحميل

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المستخلص: The research aim to know the extent to which strategic management accounting techniques are applied. Are there any statistically significant differences between banks in the application of management accounting techniques due to the size of the bank's capital And the extent to which employees Perception of the importance of their application in Saudi banks, The researcher used descriptive and analytical statistical methods, such as one sample T test, One Way ANOVA. The results of the research show that Saudi banks do not apply strategic management accounting tools, And that there are no significant differences between banks in the use of strategic management accounting techniques due to the size of the bank's capital, Moreover, there is no significant effect on the demographic characteristics of the respondents on their understanding of the importance of application strategic management accounting tools (SMA's tools) in Saudi banks.

The study deals with the excess liquidity in Islamic banking and sources of liquidity; its relation to the surplus. It also deals with the jurisprudential rooting of surplus liquidity in Islamic banking and its relation to speculation and its connection to the deposit. The researcher reached him in his study. The research aims at establishing the basis for the jurisprudential consolidation of surplus liquidity in Islamic banking to indicate the consequent legal effect that necessitates reconsideration of this institutionalization. The most important finding of the researcher is that the surplus liquidity in Islamic banking in the shareholders segment applies to the provisions of Al-Anan Company. The bulk of the non-invested percentage of the investment deposit accounts is subject to the provisions of the deposit and the fact that by virtue of the loan the bank has the right to dispose of it and its sheep to their owners.

ISSN: 2616-2148

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