文章基本信息

标题：EVALUATION OF TAKAFUL OPERATORS' EFFORTS IN REALISING MAQASID AL-SHART'AH
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作者：Rashedul Hasan ; Abu Umar Faruq Ahmad ; Haziq Bin Nordin 等
期刊名称：Journal of Islamic Monetary Economics and Finance
印刷版ISSN：2460-6146
电子版ISSN：2460-6618
出版年度：2018
卷号：3
期号：2
页码：397-413
语种：English
出版社：Bank Indonesia
摘要：Takaful has emerged as a Shaกั ah-compliant alternative to conventional insurance,which is embedded in realising its underlyingmaqasid (goals or objectives) ofShaกั ah.Contrary to previous studies that attempted to provide evidence that takofulproducts are compliant withthe Shai 'ah in practice of takofuloperators (TOs),this paperseeks to take a dffent approach to investigate their compliance with the fulflment ofthe three broad categories.of maqasic a -Shaกั ah.In light of the theoretical perspectivesof maqasic,each objective was operationaly defined for statistical analysis.Six TOs fromMalaysia were selected,and five-years' data (2011-2015) have been collected fromWorld Bank's websites and annual reports.Secondary data were analysed throughbalanced panel data approach.Hausman test results indicate that fixed effect model ismore appropriate in explaining the explored phenomena.Taxes paid by TOs were foundto have a significant positive impact on economic growth and poverty alleviation whilepaymentof 2akah found to have a negative impact.The prohibition of riba (interest)should not be the only decisive difference between lslamic finance and its conventionalcounterpart.lslamic banks (lBs) and TOs are accountable toward Allah,and thus theiractivities should be directed toward the fulfilment of maqasidai-Shaกั ah.While earlierpublished literature has explored efciency and profitability of TOs,the current :paper hasattempted to focus on the ability of TOs in seving the maslaha (public interest/commongood of the community).
关键词：Takaful;Maqasid al-Sha ah;Maslaha;Tax;Zakah