Application of profit and loss sharing modes in trade financing for small-scale businesses: an alternative to debt Based financing

The current article analyses the application of Islamic financing modes based on equity participation for small and medium scale enterprises in short-term trade financing. In lieu of debt based modes such as murabahah favoured by Islamic banks in trade financing, the application of musharakah based...

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Main Author: Sadique, Muhammad Abdurrahman
Format: Article
Language:English
Published: International Islamic University Malaysia 2015
Subjects:
Online Access:http://irep.iium.edu.my/43194/
http://irep.iium.edu.my/43194/7/165-565-1-PB.pdf
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author Sadique, Muhammad Abdurrahman
author_facet Sadique, Muhammad Abdurrahman
author_sort Sadique, Muhammad Abdurrahman
building IIUM Repository
collection Online Access
description The current article analyses the application of Islamic financing modes based on equity participation for small and medium scale enterprises in short-term trade financing. In lieu of debt based modes such as murabahah favoured by Islamic banks in trade financing, the application of musharakah based alternatives is explored, with especial attention to practical aspects of relevance from a shari‘ah perspective arising in their implementation. Financing goods ready for sale, and financing purchase of stock are examined, comparing the joint-equity based structure with the debt-based structures, and identifying issues of importance. The equity based approach being applied as an all-embracing scheme encompassing purchase of raw material or trade goods to their final sale could be a viable and fairer alternative to debt based financing methods in vogue currently. Adopting suitable equity based structures, especially in the context of short-term financing for small-scale businesses, may provide considerable efficiency and convenience without the involvement of the drawbacks inherent to debt financing structures. Eliminating elements of debt financing from the equity-based modes so as to reveal their full potential and to realize their socioeconomic objectives requires further study and continuous fine-tuning of the modes proposed.
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spelling iium-431942017-10-25T09:37:37Z http://irep.iium.edu.my/43194/ Application of profit and loss sharing modes in trade financing for small-scale businesses: an alternative to debt Based financing Sadique, Muhammad Abdurrahman HF5419 Wholesale trade HG1501 Banking HG4001 Financial management. Business finance. Corporation finance. KBP173.25 Islamic law and other disciplines or subjects The current article analyses the application of Islamic financing modes based on equity participation for small and medium scale enterprises in short-term trade financing. In lieu of debt based modes such as murabahah favoured by Islamic banks in trade financing, the application of musharakah based alternatives is explored, with especial attention to practical aspects of relevance from a shari‘ah perspective arising in their implementation. Financing goods ready for sale, and financing purchase of stock are examined, comparing the joint-equity based structure with the debt-based structures, and identifying issues of importance. The equity based approach being applied as an all-embracing scheme encompassing purchase of raw material or trade goods to their final sale could be a viable and fairer alternative to debt based financing methods in vogue currently. Adopting suitable equity based structures, especially in the context of short-term financing for small-scale businesses, may provide considerable efficiency and convenience without the involvement of the drawbacks inherent to debt financing structures. Eliminating elements of debt financing from the equity-based modes so as to reveal their full potential and to realize their socioeconomic objectives requires further study and continuous fine-tuning of the modes proposed. International Islamic University Malaysia 2015-05-22 Article PeerReviewed application/pdf en http://irep.iium.edu.my/43194/7/165-565-1-PB.pdf Sadique, Muhammad Abdurrahman (2015) Application of profit and loss sharing modes in trade financing for small-scale businesses: an alternative to debt Based financing. IIUM Law Journal, 23 (1). pp. 175-189. ISSN 0128-2530 http://journals.iium.edu.my/iiumlj/index.php/iiumlj/index
spellingShingle HF5419 Wholesale trade
HG1501 Banking
HG4001 Financial management. Business finance. Corporation finance.
KBP173.25 Islamic law and other disciplines or subjects
Sadique, Muhammad Abdurrahman
Application of profit and loss sharing modes in trade financing for small-scale businesses: an alternative to debt Based financing
title Application of profit and loss sharing modes in trade financing for small-scale businesses: an alternative to debt Based financing
title_full Application of profit and loss sharing modes in trade financing for small-scale businesses: an alternative to debt Based financing
title_fullStr Application of profit and loss sharing modes in trade financing for small-scale businesses: an alternative to debt Based financing
title_full_unstemmed Application of profit and loss sharing modes in trade financing for small-scale businesses: an alternative to debt Based financing
title_short Application of profit and loss sharing modes in trade financing for small-scale businesses: an alternative to debt Based financing
title_sort application of profit and loss sharing modes in trade financing for small-scale businesses: an alternative to debt based financing
topic HF5419 Wholesale trade
HG1501 Banking
HG4001 Financial management. Business finance. Corporation finance.
KBP173.25 Islamic law and other disciplines or subjects
url http://irep.iium.edu.my/43194/
http://irep.iium.edu.my/43194/
http://irep.iium.edu.my/43194/7/165-565-1-PB.pdf