rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Purification of non-halal income by islamic banks in Malaysia
    sub title: a shari'ah analysis
  name:
    name part: Saidatolakma Bt Mohd Yunus
    role:
      role term: creator
  name:
    name part: International Islamic University Malaysia
    name part: Institute of Islamic Banking and Finance
  genre: Theses, IIUM local
  origin info:
    place:
      place term: my
    place:
      place term: Kuala Lumpur
    publisher: IIUM Institute of Islamic Banking and Finance, International Islamic University Malaysia
    date issued: 2015
  language:
    language term: eng
  physical description:
    extent: xvi, 335 leaves : ill. ; 30cm.
  abstract: As Islamic banks are established within the Shari'ah realm, all activities are expected to follow Shari'ah principles. However, ensuring Shari'ah compliance is not a straightforward matter. Although Islamic banks are striving to develop their products, activities and operations according to Shari'ah principles by enhancing their Shari'ah governance framework, Shari'ah non-compliance events still occur which in some situations involve a financial impact that leads to non-halal income. Non-halal income realised in Islamic banks could not be utilised for their own benefits and thus needs purification. This research focuses on developing a guideline or mechanism in purification of non-halal income for Islamic banks in Malaysia. It delineates the concept of non-halal income, its sources, the purification treatments from the Islamic perspectives based on the discussion of Muslim scholars as well as the Shari'ah and operational issues that distract the success of the purification process. This research is qualitative in nature and it utilized textual analysis technique in analyzing the data. The findings argue that there are differences of approach in purifying non-halal income by Islamic banks. This position acknowledges that there are shortcomings to the existing approach which need further improvement and standardization. The research is a very useful source of information that may provide relevant guidelines in purification of non-halal income. It is worth noting that an Islamic bank will not be truly Islamic unless all the income and the profits generated are pure and no impure income and profits are retained by the banks.
  note: by Saidatolakma Bt Mohd Yunus
  note: Thesis (Ph.D)--International Islamic University Malaysia, 2015.
  note: Includes bibliographical references (leaves 307-321).
  subject:
    geographic code: a-my---
  identifier: http://studentrepo.iium.edu.my/handle/123456789/2180
  record info:
    record content source: UIAM
    record creation date: 151207
    language of cataloging:
      language term: eng