{"id":1308,"date":"2018-01-01T00:00:00","date_gmt":"2018-01-01T00:00:00","guid":{"rendered":"https:\/\/new.sooqiq.com\/research\/albyuu-altamulya-pdf\/"},"modified":"2026-02-08T22:08:37","modified_gmt":"2026-02-08T20:08:37","slug":"albyuu-altamulya-pdf","status":"publish","type":"research","link":"https:\/\/al-sabhany.com\/en\/research\/albyuu-altamulya-pdf\/","title":{"rendered":"Albouua\u2019a Altamweelya in the Islamic Banks"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Financing Sales in Islamic Banks: An Evaluative View\n<br><br>\nAbstract: Financing sales (al-buyu\u02bf al-tamw\u012bliyya) refer to contracts such as murabaha to the purchase orderer, tawarruq, salam, and istisna\u02bf, which have been adopted by most Islamic banks and occupy the largest share of their investments. Additional contracts of a similar nature have also been proposed, such as istisjrar and bay\u02bf al-wafa\u02be. This research examines the juristic foundations on which these applications are based, as well as their financial implications. A survey of Islamic banking practices clearly shows a shift away from mudaraba and musharaka toward financing sales, which have enabled banks to return to debt-based transactions, albeit through new contractual forms. The real driver of this trend is the desire to minimize banking risks; however, this pursuit carries significant costs\u2014both in terms of Shariah compliance and financial efficiency.<br><br><a href=\"https:\/\/al-sabhany.com\/wp-content\/uploads\/2026\/02\/\u0627\u0644\u0628\u064a\u0648\u0639-\u0627\u0644\u062a\u0645\u0648\u064a\u0644\u064a\u0629-\u0641\u064a-\u0627\u0644\u0645\u0635\u0627\u0631\u0641-\u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629-\u0645\u0633\u062a\u0644\u0629-\u0627\u0644\u0645\u062c\u0644\u0629.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" src=\"https:\/\/new.sooqiq.com\/wp-content\/uploads\/2025\/01\/pdf-banner.png\"><\/a><\/p>","protected":false},"featured_media":1183,"menu_order":0,"template":"","format":"standard","meta":{"_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false},"categories":[18],"class_list":["post-1308","research","type-research","status-publish","format-standard","has-post-thumbnail","hentry","category-18"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0627\u0644\u0628\u064a\u0648\u0639 \u0627\u0644\u062a\u0645\u0648\u064a\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 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Additional contracts of a similar nature have also been proposed, such as istisjrar and bay\u02bf al-wafa\u02be. This research examines the juristic foundations on which these applications are based, as well as their financial implications. A survey of Islamic banking practices clearly shows a shift away from mudaraba and musharaka toward financing sales, which have enabled banks to return to debt-based transactions, albeit through new contractual forms. The real driver of this trend is the desire to minimize banking risks; however, this pursuit carries significant costs\u2014both in terms of Shariah compliance and financial efficiency.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/al-sabhany.com\/en\/research\/albyuu-altamulya-pdf\/","og_locale":"en_US","og_type":"article","og_title":"\u0627\u0644\u0628\u064a\u0648\u0639 \u0627\u0644\u062a\u0645\u0648\u064a\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629","og_description":"\u0628\u0633\u0645 \u0627\u0644\u0644\u0647 \u0627\u0644\u0631\u062d\u0645\u0646 \u0627\u0644\u0631\u062d\u064a\u0645. \u064a\u0642\u0635\u062f \u0628\u0627\u0644\u0628\u064a\u0648\u0639 \u0627\u0644\u062a\u0645\u0648\u064a\u0644\u064a\u0629: \u0628\u064a\u0639 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Banks","isPartOf":{"@id":"https:\/\/al-sabhany.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/al-sabhany.com\/research\/albyuu-altamulya-pdf\/#primaryimage"},"image":{"@id":"https:\/\/al-sabhany.com\/research\/albyuu-altamulya-pdf\/#primaryimage"},"thumbnailUrl":"https:\/\/al-sabhany.com\/wp-content\/uploads\/2025\/01\/00d9b1e39f02d57be65ad2a9a6eaa3b8_XL.jpg","datePublished":"2018-01-01T00:00:00+00:00","dateModified":"2026-02-08T20:08:37+00:00","description":"Financing Sales in Islamic Banks: An Evaluative View\n<br><br>\nAbstract: Financing sales (al-buyu\u02bf al-tamw\u012bliyya) refer to contracts such as murabaha to the purchase orderer, tawarruq, salam, and istisna\u02bf, which have been adopted by most Islamic banks and occupy the largest share of their investments. Additional contracts of a similar nature have also been proposed, such as istisjrar and bay\u02bf al-wafa\u02be. This research examines the juristic foundations on which these applications are based, as well as their financial implications. A survey of Islamic banking practices clearly shows a shift away from mudaraba and musharaka toward financing sales, which have enabled banks to return to debt-based transactions, albeit through new contractual forms. The real driver of this trend is the desire to minimize banking risks; however, this pursuit carries significant costs\u2014both in terms of Shariah compliance and financial efficiency.","breadcrumb":{"@id":"https:\/\/al-sabhany.com\/research\/albyuu-altamulya-pdf\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/al-sabhany.com\/research\/albyuu-altamulya-pdf\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/al-sabhany.com\/research\/albyuu-altamulya-pdf\/#primaryimage","url":"https:\/\/al-sabhany.com\/wp-content\/uploads\/2025\/01\/00d9b1e39f02d57be65ad2a9a6eaa3b8_XL.jpg","contentUrl":"https:\/\/al-sabhany.com\/wp-content\/uploads\/2025\/01\/00d9b1e39f02d57be65ad2a9a6eaa3b8_XL.jpg","width":900,"height":738},{"@type":"BreadcrumbList","@id":"https:\/\/al-sabhany.com\/research\/albyuu-altamulya-pdf\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/al-sabhany.com\/"},{"@type":"ListItem","position":2,"name":"\u0627\u0644\u0628\u064a\u0648\u0639 \u0627\u0644\u062a\u0645\u0648\u064a\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629"}]},{"@type":"WebSite","@id":"https:\/\/al-sabhany.com\/en\/#website","url":"https:\/\/al-sabhany.com\/en\/","name":"Al-Sabhany.com","description":"Oasis of Islamic Economy","publisher":{"@id":"https:\/\/al-sabhany.com\/en\/#\/schema\/person\/c789489fec817b6c68e8f13e67fbb8e4"},"alternateName":"\u0648\u0627\u062d\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/al-sabhany.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":["Person","Organization"],"@id":"https:\/\/al-sabhany.com\/en\/#\/schema\/person\/c789489fec817b6c68e8f13e67fbb8e4","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/new.sooqiq.com\/wp-content\/uploads\/2025\/01\/name.png","url":"https:\/\/new.sooqiq.com\/wp-content\/uploads\/2025\/01\/name.png","contentUrl":"https:\/\/new.sooqiq.com\/wp-content\/uploads\/2025\/01\/name.png","width":656,"height":192,"caption":"admin"},"logo":{"@id":"https:\/\/new.sooqiq.com\/wp-content\/uploads\/2025\/01\/name.png"},"sameAs":["https:\/\/new.sooqiq.com"]}]}},"_links":{"self":[{"href":"https:\/\/al-sabhany.com\/en\/wp-json\/wp\/v2\/research\/1308","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/al-sabhany.com\/en\/wp-json\/wp\/v2\/research"}],"about":[{"href":"https:\/\/al-sabhany.com\/en\/wp-json\/wp\/v2\/types\/research"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/al-sabhany.com\/en\/wp-json\/wp\/v2\/media\/1183"}],"wp:attachment":[{"href":"https:\/\/al-sabhany.com\/en\/wp-json\/wp\/v2\/media?parent=1308"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/al-sabhany.com\/en\/wp-json\/wp\/v2\/categories?post=1308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}