Design of Ijarah Sukuk

ABSTRACT Compared to conventional bonds and total financial assets, the share of Islamic bonds is very small. However, since 2002 the issuance of this instrument has increased rapidly and it is expected to keep increasing in the future. The purpose of the dissertation is to discuss on Ijarah sukuk p...

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Main Author: Rohmatunnisa, Dinna
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2008
Subjects:
Online Access:https://eprints.nottingham.ac.uk/21819/
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author Rohmatunnisa, Dinna
author_facet Rohmatunnisa, Dinna
author_sort Rohmatunnisa, Dinna
building Nottingham Research Data Repository
collection Online Access
description ABSTRACT Compared to conventional bonds and total financial assets, the share of Islamic bonds is very small. However, since 2002 the issuance of this instrument has increased rapidly and it is expected to keep increasing in the future. The purpose of the dissertation is to discuss on Ijarah sukuk pricing, and on a review of the literature concerning Shariah and financial issues related to the instrument, as a basis to construct a financial model to price it. To build the formula for the Ijarah sukuk, three types of model are used: the model for leasing as illustrated by Schallheim (1994), McConnell and Schallheim (1983) and Myers, Dill and Bautista (1976); the formal mortgage system as illustrated by Ebrahim and Ahmed (2008), and the cost of capital in a non-interest economy by Mirakhor (1996). From the analysis of the above pricing model and also from review of Shariah and financial issues related to the instrument, it is concluded that the pricing of Ijarah sukuk is an analogy of conventional bond price with some adjustments such as the presence of SPV (Special Purpose Vehicle) fee, Legal and Shariah boards' fee, and operating expenses. This dissertation illustrates four types of formula based on the conditions in the contract, such as the Ijarah sukuk with (1) repurchase transaction held with certainty and with a predetermined price (2) repurchase transaction with certainty and the asset price follows geometric Brownian motion (gBm), (3) repurchase transaction with call option and with predetermined price, (4) repurchase transaction with call option and the asset price follows geometric Brownian motion (gBm).
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spelling nottingham-218192018-01-04T21:31:17Z https://eprints.nottingham.ac.uk/21819/ Design of Ijarah Sukuk Rohmatunnisa, Dinna ABSTRACT Compared to conventional bonds and total financial assets, the share of Islamic bonds is very small. However, since 2002 the issuance of this instrument has increased rapidly and it is expected to keep increasing in the future. The purpose of the dissertation is to discuss on Ijarah sukuk pricing, and on a review of the literature concerning Shariah and financial issues related to the instrument, as a basis to construct a financial model to price it. To build the formula for the Ijarah sukuk, three types of model are used: the model for leasing as illustrated by Schallheim (1994), McConnell and Schallheim (1983) and Myers, Dill and Bautista (1976); the formal mortgage system as illustrated by Ebrahim and Ahmed (2008), and the cost of capital in a non-interest economy by Mirakhor (1996). From the analysis of the above pricing model and also from review of Shariah and financial issues related to the instrument, it is concluded that the pricing of Ijarah sukuk is an analogy of conventional bond price with some adjustments such as the presence of SPV (Special Purpose Vehicle) fee, Legal and Shariah boards' fee, and operating expenses. This dissertation illustrates four types of formula based on the conditions in the contract, such as the Ijarah sukuk with (1) repurchase transaction held with certainty and with a predetermined price (2) repurchase transaction with certainty and the asset price follows geometric Brownian motion (gBm), (3) repurchase transaction with call option and with predetermined price, (4) repurchase transaction with call option and the asset price follows geometric Brownian motion (gBm). 2008 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/21819/1/08MAlixdr5.pdf Rohmatunnisa, Dinna (2008) Design of Ijarah Sukuk. [Dissertation (University of Nottingham only)] (Unpublished) Ijarah Sukuk Islamic Finance
spellingShingle Ijarah
Sukuk
Islamic Finance
Rohmatunnisa, Dinna
Design of Ijarah Sukuk
title Design of Ijarah Sukuk
title_full Design of Ijarah Sukuk
title_fullStr Design of Ijarah Sukuk
title_full_unstemmed Design of Ijarah Sukuk
title_short Design of Ijarah Sukuk
title_sort design of ijarah sukuk
topic Ijarah
Sukuk
Islamic Finance
url https://eprints.nottingham.ac.uk/21819/