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Perbankan Islam

Perbankan Islam. Takrif : Sistem yang dilaksanakan berlandaskan prinsip Syariah yang bersumberkan dua (2) rujukan utama iaitu Al-Quran dan Al-Hadith ( Sunnah )” Akta Perbankan Islam (IBA 1983): “ perniagaan yang menjalankan perbankan Islam dan mempunyai lesen yang sah dan

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Perbankan Islam

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  1. Perbankan Islam • Takrif: Sistem yang dilaksanakanberlandaskanprinsipSyariah yang bersumberkandua (2) rujukanutamaiaitu Al-Quran danAl-Hadith (Sunnah)” • AktaPerbankan Islam (IBA 1983): • “perniagaan yang menjalankanperbankan Islam danmempunyailesen yang sahdan • Perbankan Islam ialahperkhidmatanperbankan yang objektif and operasinyatidakmelibatkanelemen yang diharamkanolehSyariah

  2. Takrif • Syariah • Perundangandanhukum-hakam Islam • Al-Quran: • Kitab yang terkandung di dalamnyawahyu (revealation) dari Allah yang disampaikankepadarasulNya (prophet) Muhammad (SAW) melaluiperantaraanmalaikatJibrail. • Al-Hadith (Sunnah): • Semuaperlakuan, perkataan , kebenarandanlarangandandiamnyaolehnabi Muhammad (SAW)

  3. MaqasidSyariah(TujuanSyariah)

  4. Definition of MaqasidShariah • Maqasid are defined as the purpose and wisdom behind the enactment of all or most of the Shariah rulings (Tahiribn ‘Ashur) • Another definition: The end sought behind the enactment of each of the ruling of Shari’ah and the secrets involved (Ilal al-Fasi. Maqasid) • The purpose and wisdom of Shariah as well as the end includes various development in life including the system of muamalah(trading) etc

  5. Five Fundamental Values • Protection of al-din(faith) • Protection of life (al-nafs) • Protection of dignity or lineage (al-‘ird) • Protection of intellect (al-‘aql) • Protection of property/wealth (al-mal)

  6. Protection Of Property/Wealth (Al-Mal) • Property is one of the necessities of mankind. • It should be acquired in legitimate way • وَلا تَأْكُلُوا أَمْوَالَكُمْ بَيْنَكُمْ بِالْبَاطِلِ(Al-Baqarah: 188) • “And eat up not one another's property unjustly (in any illegal way e.g. stealing, robbing, deceiving, etc.) • Allah has revealed severe punishment for those who obtain property illegally in order to protect them. • Islam has provided the guideline in financial activitiessuch as how to create, accumulate, protect, purify and preserve wealth.

  7. The Islamic Principles in Finance and Banking • “Those who take interest will not stand but as stands whom the demon has driven crazy by his touch. That is because they have said: ‘Trading is but like riba’. And Allah has permitted trading and prohibited riba. • So, whoever receives an advise from his Lord and stops, he is allowed what has passed, and his matter is up to Allah. And the ones who revert back, those are the people of Fire. There they remain forever.” • “Allah destroys riba and nourishes charities. And Allah does not like any sinful disbeliever. Surely those who believe and do good deeds, establish Prayer and pay Zakah, have their reward with their Lord, and there is no fear for them, nor shall they grieve.” • “O those who believe, fear Allah and give up what still remains of the riba if you are believers. But if you do not, then listen to the declaration of war from Allah and His Messenger. And if you repent, yours is your principal. Neither you wrong,nor be wronged. • And if there be one in misery, then deferment till ease. And that you leave it as alms is far better for you, if you really know. • And be fearful of a day when shall be returned to Allah, then everybody shall be paid , in full, what he has earned. And the y shall not be wronged.” • (Al-Baqarah 2: 275 – 281)

  8. Nabis.a.wturutMengutukRiba اِجْتَنِبُوا السَبْعَ المُوْبِقَاَتِ، قلنا، وَمَا هُنَّ يا رسولَ الله؟ قال: الشِّرْكُ بِاللهِ والسِّحْرُ وَقَتْلُ النَّفْسِ الَّتِي حَرَّمَ اللهُ إلاًّ بالحَقِّ، وَأكْلُ الرِّبَا، وَأكْلُ مَالِ اليَتِيْمِ، والتَّوَلِّيُ يَوْمَ الزَّحْفِ، وَقَذْفُ المُحْصَنَاتِ الغَافِلاتِ المُؤْمِنَاتِ “Tinggalkantujuhdosabesar". Sahabatbertanya: “Dan apakah dosa2 tersebut, wahaiRasulullah? Diamenjawab: “ Merekaadalah: Mensyirikkan Allah, sihir, membunuhnyawaseseorang yang diharamkan Allah tanpasebaranghak, memakanriba, memakanhartaanakyatim, melarikandiridarimedanpeperangan, danmenuduhperempuanberiman yang berkahwindengantuduhantidakbenar. لَعَنَ رَسُوْلُ اللهِ صلَّى اللهُ عليه وسلم آكِلَ الرِّبَا ومُوْكِلَهُ وَشَاهِدَهُ وَكَاتِبَهُ Rasulullahs.a.w. mengutukmereka yang mengambilriba, membeririba, menyaksikanribadanmenjadipenulisbagitransaksiriba.

  9. Definition of riba • The Arabic word 'riba' means to increase (al-ziyada), to grow (al-numuw), to multiply, to expand, to rise and to become lofty (al-irtifa and al-uluw). • From the Shariah (Islamic law) point of view, riba technically refers to the ‘premium’ that must be paid by the borrower to the lender along with the principle amount as a condition for the loan or for an extension on its maturity (Chapra, 1992).

  10. Understanding Gharar (Uncertainty) • Meaning of Gharar : • Literally : Risk, uncertainty, hazard • The sale of probable item whose existance or characteristics are not certain. • Prohibition of Gharar : e.g. : “ O you who believe ! Eat not up your property among yourselves unjustly ( bilbatil ) i.e by falsehood and deception ) except it be a trade amongst you, by mutual consent” (An-Nisa : 29) • Gharar Areas : • 1) In Kind/type/atribute/quantity of the object • 2) Due to delivery time • 3) Due to the price/mode of payment • 4) Due to the ability to deliver and possession of the asset

  11. Other Prohibited Elements Other things to be avoided..

  12. Shari’ah Compliance: Main Principles

  13. KomponenUtamaDalamPerkhidmatanKewangan Islam Perbankan Islam Pasaran Modal Islam TAKAFUL/ ISLAMIC INSURANCE Pembiayaan Ekuiti Takaful Deposit Islamic Securities Retakaful Pelaburan Funds & Unit Trust I-REITs Venture Capital/ Private Equity Derivatives

  14. ApakahCiri-ciriasasKewangan Islam yang MembezakannyadaripadaKewanganKonvensional?

  15. Hartahanyabolehberpindahdarisatupihakkesatupihak yang lain melaluikontrak @ aqad yang sempurnadansahih TeoriAsasKontrakDalam Islam SumberHukum (Quran & Sunnah) SalingReda-meredai 15

  16. GarisPanduanAsaskepadaKontrakPatuhSyariah Kontrak Kewangan Islam • Objektif dan matlamat akhir kontrak adalah syar’i • Reda-Meredai • Bebas daripada penipuan, paksaan, kesilapan, penyelewengan dan sebagainya. • Bebas daripada Elemen-Elemen Diharamkan Lain-Lain Riba Gharar Maisir (Judi)

  17. Perbezaan diantara Riba & Ribh RIBA Ribh ApaPerbezaannya? Tiada `IWAD Besertadengan `IWAD 17 Usaha (Al-Kasb) Risiko (Al-Ghurm) Tanggungan (Al-Dhaman)

  18. KlasifikasiUmumKontrakDalam Islam KontrakBerkaitanKeuntungan KontrakPertukaran (معاوضات) KontrakBerkaitanKebajikan (تبرعات) KontrakPerkongsian (معاونات) 18

  19. Wadi’ahYadAmanah; WadiahYadDhamanah, Mudarabah; al-Qard KontrakBerkaitan Deposit KepelbagaianKontrakDalamPerbankan Islam BBA – deferred sale; Murabahah – cost-plus sale; Bai al-Inah, Bai al-Tawarruq KontrakBerkaitan Jual-Beli Ijarah Wa Iqtina; Ijarah Thumma Al-Bai’, Ijarah Muntahia Bitamleek KontrakBerkaitan Sewaan KontrakBerkaitan Perkongsian Mudarabah, Musyarakah Kafalah/Dhaman (Guarantee); Wakalah (agency) KontrakBerkaitanUpah Musyarakah Mutanaqisah (Dimishing Partnership), AITAB etc. PenggabunganKontrak Janji/ Wa`ad 20

  20. Adakah ‘loan’ dan ‘financing’ maksud yang sama?

  21. Ilustrasi Sebahagian Produk-produk Kewangan Islam di Pasaran Ketika ini

  22. ProdukKonvensional Produk Islam Berasaskan Kontrak Hutang (Loan) Berasaskan Kontrak Jual-Beli

  23. Fin. Amount : RM100K Tenure : 25 yrs (1981-2005) Single Rate : BFR-0 Ceiling Rate : 9.90 Ta’widh : 1% Total Selling Price Perbankan Islamvs Perbankan Konvensional PINJAMAN PERUMAHAN PEMBIAYAAN PERUMAHAN Loan Amount : RM100K Tenure : 25 yrs (1981-2005) Single Rate : BLR-0 Ceiling Rate : -no- Penalty : 8% compounded Total Repayment RM240,996.96 RM245,982.72

  24. Perbankan Konvensional Perbankan Islam Installment Amount Years Perbezaan 'Installment' vs

  25. Mudarabah • One party provides capital (rabbul mal) and the other party (mudarib) provides skill and labour • Both parties share: • 1. a per pre-agreed ratio • 2. losses (if any) being entirely borne by capital provider • -if due to negligence,misconduct – bank becomes liable

  26. Deposits: Al Mudarabah

  27. Financing: Al Mudarabah

  28. Musharakah (Partnership)- JV • A contract of partnership between two or more parties in which all the partners contribute: • Capital, • participate in the mngt, • Share the profit in proportion to their capital or per pre-agreed ratio • Bear the losses (if any) in proportion to their capital

  29. Financing: Al Musharakah

  30. Promote Maslahah Entitlement to Equal, Adequate, Accurate Info. Freedom from Riba Promote Brotherhood Freedom from Gharar A system grounded on moral and ethics Freedom from Dharar Characteristics of Shariah-compliant Banking and Financial System Entitlement to Transaction at Fair Price Freedom to Contract Freedom from Price control & Manipulation Freedom from Qimar & Maysir

  31. Foreclosure Calculation To demand OUTSTANDING PRINCIPAL BALANCE To demand UNEARNED INCOME DUE BUT NOT PAID (Note: item (1) + item (2) = Outstanding sale price Compensation charges at 1% per annum on overdue installment accumulated on NON COMPOUDING basis. When account is expired, item (3) shall no longer be applicable but Bank can charge compensation charges equivalent to prevailing “r” rate (12-month gross profits of General Investment Account) over principal outstanding balance Only on NON COMPOUNDING basis (Note: item (3) + item (4) add together CANNOT EXCEED outstanding principal balance at point of settlement. 8% p.a. interest normally awarded by Court is to be discarded since it is “RIBA”. Approved by Shariah:- Conventional To demand full outstanding principal balance, including all debits/late charges Interest to be calculated on item (1) on COMPOUNDED basis. Interest on expired accounts is calculated on BLR + maximum spread allowed by BNM on outstanding balances until full settlement e.g. if normal rate is BLR(6.25%)+0.75=7% p.a. when account is expired, the rate charge shall be BLR + Maximum spread (= 2.50% p.a.) Upon obtaining judgment, all other charges will stop but court normally award 8% interest on outstanding balances until full settlement. • For both cases, whatever balance can still be claimed on the customer should collateral proceeds after disposal is lower than financing/loan outstanding balance. • For Islamic, compensation charges can still be charged on whatever balance due after collateral has been realized if total amount charge YET TO EXCEED outstanding principal balance. • For conventional, whatever balance due can still be charged at 8% per annum (no limit) 33

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