期刊名称:International Review of Management and Business Research
印刷版ISSN:2307-5953
电子版ISSN:2306-9007
出版年度:2015
卷号:4
期号:1Part 3
页码:286-294
出版社:Academy of IRMBR
摘要:This paper aims to analyse the views of Shariah scholars regarding Islamic values and objectives of Shariah (Maqasid Shariah) and to examine whether they are implemented in the construction of Islamic finance products. This paper employs written and face-to-face interviews using open-ended questionnaires to study the understanding of our respondents on the discussed matters. Questionnaires were distributed to several respondents from various Islamic financial institutions and universities in Malaysia. This study found that our respondents agreed on the importance of fairness, transparency and Maqasid Shariah in Islamic finance. However with respect to current Islamic finance practices, they opined that some banks did not uphold these values in their products and operations.