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Development of Islamic Insurance (Takaful) in Bangladesh: Legal Barriers and Challenges

Yıl 2023, Cilt: 10 Sayı: 2, 7 - 30, 31.12.2023

Ahm Ershad Uddın

https://doi.org/10.33718/tid.1374161

Öz

This study delves into the concept of Takaful, an Islamic insurance model, and its legal framework, focusing on its role and potential within the insurance market of Bangladesh. It examines the challenges and opportunities posed by Takaful, considering its alignment with Islamic principles and its growth compared to conventional insurance systems involving ribā (interest) and ghrār (uncertainty), which raises concerns about Islamic law. The traditional system of insurance's concerns over compatibility with Islamic law has paved the way for Takaful, an alternative insurance model rooted in Islamic finance principles. Given Bangladesh's Muslim-majority population and substantial market for Islamic banking, understanding and enhancing the Takaful industry's potential is crucial. This study addresses the need for an ethical and Sharia-compliant insurance solution while contributing to the broader discourse on Islamic finance. The primary objective of this study is to assess the significance of Takaful in the context of the Bangladeshi insurance market. It aims to evaluate Takaful's alignment with Islamic principles, its market growth, and its legal framework. By identifying challenges and opportunities, the study seeks to provide recommendations for policymakers and insurance practitioners to promote Takaful effectively in Bangladesh. This study employs a mixed-methods approach. The research assesses Takaful's market share, growth trajectory, and comparison with conventional insurance products. In addition, qualitative analysis is used to identify legal and commercial challenges hindering Takaful's growth. Recommendations are formulated based on the research findings, aiming to enhance Takaful's role through policy adjustments within the Insurance Act 2010 and addressing challenges related to Islamic commercial law. By scrutinizing the significance of Takaful in the specific context of Bangladesh's insurance market, this study provides valuable insights to stakeholders, guiding the growth and development of the Takaful industry while respecting Islamic principles and ethical considerations.

Anahtar Kelimeler

Islamic Law Islamic Finance Takaful Insurance Bangladesh

Kaynakça

  • Abdullah, Md. Faruk - Rahman, Asmak Ab. “Shari’ah Governance of Islamic Banks in Bangladesh Issues and Challenges.” Journal of Islamic Economics, Banking and Finance 13/3 (2017), 82–94.
  • Aisy, Diamantin Rohadatul. “Optimizing Tabarru’ Funds in Sharia Insurance by Digital Donation-Based Crowdfunding.” International Journal of Emerging Issues in Islamic Studies (IJEIIS) 2 (2021), 40–46. https://doi.org/10.31098/ijeiis.v1i2.712
  • Alajaji, Khalid et al. Global Takaful Report 2017: Market Trends in Family and General Takaful. Milliman Research Report, 2017. http://www.milliman.com/uploadedFiles/insight/2017/Takaful-2017-full-report.pdf
  • Alam, Md. Kausar et al. “Shariah Governance Practices and Regulatory Problems of Islamic Insurance Companies in Bangladesh.” International Journal of Academic Research in Business and Social Sciences 9 (2019), 109–124. https://doi.org/10.6007/IJARBSS/v9-i1/5368
  • Alamad, Samir. “Islamic Financial Instruments: Accounting of Charitable Contracts.” In Financial and Accounting Principles in Islamic Finance. 175–208. Springer Books, 2019.
  • Alhabshi, Syed Othman - Razak, Shaikh Hamzah. “Takaful Insurance: Concept, History and Development Challenges.” The Foundations of Islamic Banking. 184–200. United Kingdom: Edward Elgar Publishing, 2011.
  • Alharbi, Ahmad T. “Determinants of Islamic Banks’ Profitability: International Evidence.” International Journal of Islamic and Middle Eastern Finance and Management 10/3 (2017), 331–350. https://doi.org/10.3366/edinburgh/9780748621002.003.0008
  • Alshammari, Ahmad Alrazni et al. “A Comparative Study of the Historical and Current Development of the GCC Insurance and Takaful Industry.” Journal of Islamic Marketing 9/2 (2018), 356–369. https://doi.org/10.1108/JIMA-05-2016-0041
  • Archer, Simon et al. Takaful Islamic Insurance: Concepts and Regulatory Issues. Wiley & Sons (Asia) Pte. Ltd, 2009.
  • Aslan, Hakan. “Tekâfül Uygulamalarının Güncel Sorunları: Türkiye Piyasası İçin Bir Değerlendirme.” Tekâfül (İslami Sigorta) Teori ve Uygulama. 160. Istanbul: Ensar Neşriyat, 2017.
  • Aslan, Hakan - Emin Durmuş, Muhammed. “İslami Sigortacılık (Tekafül): Yöneticilerin Perspektifinden Türkiye Uygulaması.” Sakarya: International Congress on Islamic Economics and Finance, 2015.
  • As‐Sallabi, Ali Muhammad. The Rightly‐Guided Caliph and Great Reviver ‘Umar Bin Abd al‐Aziz. Riyadh: Darussalam, 2011.
  • Avcı, Mustafa. İslam’a Göre Sigorta. Istanbul: Marmara Üniversitesi, Masters Thesis, 1987.
  • Aytekin, Mehmet Ali. “İslami Sigorta Akdinin Niteliği.” Uluslararası İslami Sigortacılık & Finans Sempozyumu Kitabı. 44–67. Çorum: Hitit University, 2021.
  • Azad, Md. Abul Kalam et al. “Prospects Analysis of an Islamic Capital Market in Bangladesh.” Global J Manag Business Res Finan 13/6 (2013), 57–61.
  • Bhuiyan, Md. Anowar Hossain et al. “Islamic Management Practices in Islamic Life Insurance Companies of Bangladesh.” Journal of Novel Applied Sciences 4 (2012), 128–136.
  • Chachi, Abdelkader. “Basic Principles of Islamic Economics-Part 8: Islamic Insurance.” IRTI Knowledge Review 6/2 (2017), 33–54. https://hdl.handle.net/20.500.12436/4265
  • Chachi, Abdelkader. “Thirty Years of Islamic Banking: History, Performance and Prospects.” Journal of King Abdulaziz University: Islamic Economics 19/1 (2006), 37–39.
  • Dalgın, Nihat. “İslâm Hukuku Açısından Karşılıklı Sigortalar”. Journal of İslâmî Araştırmalar 16/4 (2003), 615–629.
  • Dalgın, Nihat. “Sigorta”. TDV İslâm Ansiklopedisi. 159–164. İstanbul: TDV İslâm Araştırmaları Merkezi, 2009. D’Alvia, Daniele. “(Legal) Uncertainty: Takaful between English Common Law and Shari’A Law.” International Review of Law 10/1 (2017), 1–17.
  • Dinç, Yusuf et al. Improving the Takaful Sector in Islamic Countries. Standing Committee for Economic and Commercial Cooperation of the Organization of Islamic Cooperation (COMCEC), 2019.
  • Durmuş, Abdullah. “AAOIFI Standartlarında Tekâfül Sigortacılığı.” Tekâfül (İslami Sigorta) Teori ve Uygulama. 93–110. Istanbul: Ensar Neşriyat, 2017.
  • Glover, Ross. Takaful Global Market Report-2023. Research And Markets. Dublin Ireland: The Business Research Company, 2023. The Business Research Company.
  • https://www.thebusinessresearchcompany.com/report/takaful-global-market report#:~:text=The%20global%20takaful%20market%20size,least%20in%20the%20short%20term.
  • Habib, Syeda Fahmida. Fundamentals of Islamic Finance and Banking. Wiley Online Library, 2018.
  • Hacak, Hasan. “İslam Hukukunda Sigorta ve Fıkıh Bilginlerinin Sigortaya Yaklaşımının Genel Bir Değerlendirmesi.” Marmara Üniversitesi İlahiyat Fakültesi Dergisi 1/30 (2006), 21–50.
  • Hacak, Hasan. “İslami Sigorta (Tekâfül) Ticari Sigortadan Farklı Mıdır?” 93–110. Istanbul: Ensar Neşriyat, 2017.
  • Hacak, Hasan - Gürbüz, Yunus Emre. “İslami Finansta Sigorta ve Katılım Sigortası (Tekâfül).” TKBB Publication 2 (2019), 296–321.
  • Hasan, Abdulla Al-Towfiq - Rahman, Md Takibur. “Family Takāful Purchase Intentions in Bangladesh: The Mediating Role of Attitude and Saving Motives and the Moderating Role of Religiosity.” Islamic Economic Studies 30/2 (2023). https://doi.org/10.1108/IES-03-2023-0012
  • Hassan, Abul - Mollah, Sabur. Operational Mechanism of Takaful and Re-Takaful. In: Islamic Finance. London: Palgrave Macmillan, 2018.
  • IFSB - World Bank. Realising The Value Proposition of the Takaful Industry for a Stable and Inclusive Financial System. IFSB-World Bank Joint Publication On Takaful (2017).
  • Islam, Serajul - Sultana, Tania. “Islamic Insurance in Bangladesh: Performance, Problems and Prospects.” International Journal of Islamic Business & Management 2/2 (2018), 39–53. https://doi.org/10.46281/ijibm.v2i2.228
  • Karaoğlu, Ömer. “An Overview of the Financial History of Muslims.” Journal of Knowlede Economy and Knowledge Management 15/1 (2020), 1–15.
  • Kasim, Nawal binti et al. “The Religious Perspective of Takaful as Ethical Insurance.” Mediterranean Journal of Social Sciences 7/4 (2016), 96–104. https://doi.org/10.5901/mjss.2016.v7n4p96
  • Khan, Issa et al. “A Narrative on Islamic Insurance in Bangladesh: Problems and Prospects.” International Journal of Ethics and Systems 34/2 (2018), 186–199. https://doi.org/10.1108/IJOES-06-2017-0087
  • Khan, Issa et al. “History, Problems, and Prospects of Islamic Insurance (Takaful) in Bangladesh.” SpringerPlus, 711–785. https://doi.org/10.1186/s40064-016-2400-5
  • Khan, Mohammad Saif Noman et al. “Banking Behavior of Islamic Bank Customers in Bangladesh.” Journal of Islamic Economics, Banking and Finance 3/2 (2008), 159–194.
  • Khan, Muhammad Akram. What Is Wrong with Islamic Economics?: Analysing the Present State and Future Agenda. United Kingdom: Edward Elgar Publishing, 1st Ed., 2013.
  • L., Weimann. Insurance Markets in 2016: China Saves the Day Group Communications and Corporate Responsibility. Germany: Allianz SE, 2017.
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Bangladeş'te Katılım Sigortacılığının (Tekafül) Gelişimi: Yasal Engeller ve Zorluklar

Yıl 2023, Cilt: 10 Sayı: 2, 7 - 30, 31.12.2023

Ahm Ershad Uddın

https://doi.org/10.33718/tid.1374161

Öz

Bu araştırma, İslamî sigorta modeli olan tekafül kavramını ve yasal çerçevesini inceleyerek Bangladeş sigorta pazarındaki rolünü ve potansiyelini ele almakta ve tekafülün geleneksel sigorta sistemlerine nazaran büyümesini etkileyen zorlukları, tekâfülün sunduğu fırsatları, İslami prensiplerle uyumu ve geleneksel sigortadan kaynaklanan sorunları göz önünde tutarak bir değerlendirme yapmayı hedeflemektedir. Geleneksel sigorta sisteminin İslam hukukuna uyum sağlama konusundaki sıkıntıları, İslami finans ilkelerine dayalı bir alternatif sigorta modeli olan tekafülün gelişimine fırsat tanımıştır. Bangladeş'i oluşturan Müslüman nüfus ve ülkenin İslami bankacılığa olan ilgisi, tekafül sektörünün büyümesine yol açmaktadır. Bu çalışma, İslami finans alanındaki genel perspektife katkıda bulunurken etik ve Şeriat (İslam hukuku) uyumlu bir sigorta ihtiyacını ele alır. Temel amacı, Bangladeş sigorta pazarındaki tekafülün önemini değerlendirmek olan bu çalışma, İslami ilkelere uygunluğunu, pazar içindeki büyüme potansiyelini ve yasal çerçevesini incelemeyi amaçlamaktadır. Bu kapsamda, zorlukları ve fırsatları belirleyerek, politika yapıcıları ve sigorta profesyonellerine, Bangladeş'te tekafülü etkili bir şekilde teşvik etme konusunda öneriler sunar. Çalışma, karma bir yöntem yaklaşımını benimser. Çalışmada öncelikli olarak, geleneksel sigorta, tekafül, İslami finans ve ilgili yasal çerçeveler hakkında kapsamlı bir literatür taraması yapılır. Akabinde, tekafülün pazar payı, büyüme eğilimi ve geleneksel sigorta ürünleriyle karşılaştırılması için nicel analiz yöntemleri kullanılır. Ancak çalışmada zaman zaman tekafülün büyümesini engelleyen hukuki ve ticari zorlukları belirlemek için nitel analiz yöntemi de kullanılmış; araştırma sonuçlarına dayanarak öneriler geliştirilmiş ve bu öneriler, 2010 Sigorta Kanunu çerçevesinde yapılacak politika değişiklikleri aracılığıyla tekafülün rolünü güçlendirmeyi ve İslam ticaret hukukuyla uyumunu ve ilgili zorlukları gidermeyi hedeflemektedir. Bangladeş sigorta pazarında tekafülün rolünü ve önemini inceleyen bu çalışma, İslami prensiplere ve etik değerlere saygılı bir şekilde sektörün büyümesine rehberlik ederek paydaşlara değerli bilgiler sunar.

Anahtar Kelimeler

İslâm Hukuku İslami Finans Tekafül Sigorta Bangladeş

Kaynakça

  • Abdullah, Md. Faruk - Rahman, Asmak Ab. “Shari’ah Governance of Islamic Banks in Bangladesh Issues and Challenges.” Journal of Islamic Economics, Banking and Finance 13/3 (2017), 82–94.
  • Aisy, Diamantin Rohadatul. “Optimizing Tabarru’ Funds in Sharia Insurance by Digital Donation-Based Crowdfunding.” International Journal of Emerging Issues in Islamic Studies (IJEIIS) 2 (2021), 40–46. https://doi.org/10.31098/ijeiis.v1i2.712
  • Alajaji, Khalid et al. Global Takaful Report 2017: Market Trends in Family and General Takaful. Milliman Research Report, 2017. http://www.milliman.com/uploadedFiles/insight/2017/Takaful-2017-full-report.pdf
  • Alam, Md. Kausar et al. “Shariah Governance Practices and Regulatory Problems of Islamic Insurance Companies in Bangladesh.” International Journal of Academic Research in Business and Social Sciences 9 (2019), 109–124. https://doi.org/10.6007/IJARBSS/v9-i1/5368
  • Alamad, Samir. “Islamic Financial Instruments: Accounting of Charitable Contracts.” In Financial and Accounting Principles in Islamic Finance. 175–208. Springer Books, 2019.
  • Alhabshi, Syed Othman - Razak, Shaikh Hamzah. “Takaful Insurance: Concept, History and Development Challenges.” The Foundations of Islamic Banking. 184–200. United Kingdom: Edward Elgar Publishing, 2011.
  • Alharbi, Ahmad T. “Determinants of Islamic Banks’ Profitability: International Evidence.” International Journal of Islamic and Middle Eastern Finance and Management 10/3 (2017), 331–350. https://doi.org/10.3366/edinburgh/9780748621002.003.0008
  • Alshammari, Ahmad Alrazni et al. “A Comparative Study of the Historical and Current Development of the GCC Insurance and Takaful Industry.” Journal of Islamic Marketing 9/2 (2018), 356–369. https://doi.org/10.1108/JIMA-05-2016-0041
  • Archer, Simon et al. Takaful Islamic Insurance: Concepts and Regulatory Issues. Wiley & Sons (Asia) Pte. Ltd, 2009.
  • Aslan, Hakan. “Tekâfül Uygulamalarının Güncel Sorunları: Türkiye Piyasası İçin Bir Değerlendirme.” Tekâfül (İslami Sigorta) Teori ve Uygulama. 160. Istanbul: Ensar Neşriyat, 2017.
  • Aslan, Hakan - Emin Durmuş, Muhammed. “İslami Sigortacılık (Tekafül): Yöneticilerin Perspektifinden Türkiye Uygulaması.” Sakarya: International Congress on Islamic Economics and Finance, 2015.
  • As‐Sallabi, Ali Muhammad. The Rightly‐Guided Caliph and Great Reviver ‘Umar Bin Abd al‐Aziz. Riyadh: Darussalam, 2011.
  • Avcı, Mustafa. İslam’a Göre Sigorta. Istanbul: Marmara Üniversitesi, Masters Thesis, 1987.
  • Aytekin, Mehmet Ali. “İslami Sigorta Akdinin Niteliği.” Uluslararası İslami Sigortacılık & Finans Sempozyumu Kitabı. 44–67. Çorum: Hitit University, 2021.
  • Azad, Md. Abul Kalam et al. “Prospects Analysis of an Islamic Capital Market in Bangladesh.” Global J Manag Business Res Finan 13/6 (2013), 57–61.
  • Bhuiyan, Md. Anowar Hossain et al. “Islamic Management Practices in Islamic Life Insurance Companies of Bangladesh.” Journal of Novel Applied Sciences 4 (2012), 128–136.
  • Chachi, Abdelkader. “Basic Principles of Islamic Economics-Part 8: Islamic Insurance.” IRTI Knowledge Review 6/2 (2017), 33–54. https://hdl.handle.net/20.500.12436/4265
  • Chachi, Abdelkader. “Thirty Years of Islamic Banking: History, Performance and Prospects.” Journal of King Abdulaziz University: Islamic Economics 19/1 (2006), 37–39.
  • Dalgın, Nihat. “İslâm Hukuku Açısından Karşılıklı Sigortalar”. Journal of İslâmî Araştırmalar 16/4 (2003), 615–629.
  • Dalgın, Nihat. “Sigorta”. TDV İslâm Ansiklopedisi. 159–164. İstanbul: TDV İslâm Araştırmaları Merkezi, 2009. D’Alvia, Daniele. “(Legal) Uncertainty: Takaful between English Common Law and Shari’A Law.” International Review of Law 10/1 (2017), 1–17.
  • Dinç, Yusuf et al. Improving the Takaful Sector in Islamic Countries. Standing Committee for Economic and Commercial Cooperation of the Organization of Islamic Cooperation (COMCEC), 2019.
  • Durmuş, Abdullah. “AAOIFI Standartlarında Tekâfül Sigortacılığı.” Tekâfül (İslami Sigorta) Teori ve Uygulama. 93–110. Istanbul: Ensar Neşriyat, 2017.
  • Glover, Ross. Takaful Global Market Report-2023. Research And Markets. Dublin Ireland: The Business Research Company, 2023. The Business Research Company.
  • https://www.thebusinessresearchcompany.com/report/takaful-global-market report#:~:text=The%20global%20takaful%20market%20size,least%20in%20the%20short%20term.
  • Habib, Syeda Fahmida. Fundamentals of Islamic Finance and Banking. Wiley Online Library, 2018.
  • Hacak, Hasan. “İslam Hukukunda Sigorta ve Fıkıh Bilginlerinin Sigortaya Yaklaşımının Genel Bir Değerlendirmesi.” Marmara Üniversitesi İlahiyat Fakültesi Dergisi 1/30 (2006), 21–50.
  • Hacak, Hasan. “İslami Sigorta (Tekâfül) Ticari Sigortadan Farklı Mıdır?” 93–110. Istanbul: Ensar Neşriyat, 2017.
  • Hacak, Hasan - Gürbüz, Yunus Emre. “İslami Finansta Sigorta ve Katılım Sigortası (Tekâfül).” TKBB Publication 2 (2019), 296–321.
  • Hasan, Abdulla Al-Towfiq - Rahman, Md Takibur. “Family Takāful Purchase Intentions in Bangladesh: The Mediating Role of Attitude and Saving Motives and the Moderating Role of Religiosity.” Islamic Economic Studies 30/2 (2023). https://doi.org/10.1108/IES-03-2023-0012
  • Hassan, Abul - Mollah, Sabur. Operational Mechanism of Takaful and Re-Takaful. In: Islamic Finance. London: Palgrave Macmillan, 2018.
  • IFSB - World Bank. Realising The Value Proposition of the Takaful Industry for a Stable and Inclusive Financial System. IFSB-World Bank Joint Publication On Takaful (2017).
  • Islam, Serajul - Sultana, Tania. “Islamic Insurance in Bangladesh: Performance, Problems and Prospects.” International Journal of Islamic Business & Management 2/2 (2018), 39–53. https://doi.org/10.46281/ijibm.v2i2.228
  • Karaoğlu, Ömer. “An Overview of the Financial History of Muslims.” Journal of Knowlede Economy and Knowledge Management 15/1 (2020), 1–15.
  • Kasim, Nawal binti et al. “The Religious Perspective of Takaful as Ethical Insurance.” Mediterranean Journal of Social Sciences 7/4 (2016), 96–104. https://doi.org/10.5901/mjss.2016.v7n4p96
  • Khan, Issa et al. “A Narrative on Islamic Insurance in Bangladesh: Problems and Prospects.” International Journal of Ethics and Systems 34/2 (2018), 186–199. https://doi.org/10.1108/IJOES-06-2017-0087
  • Khan, Issa et al. “History, Problems, and Prospects of Islamic Insurance (Takaful) in Bangladesh.” SpringerPlus, 711–785. https://doi.org/10.1186/s40064-016-2400-5
  • Khan, Mohammad Saif Noman et al. “Banking Behavior of Islamic Bank Customers in Bangladesh.” Journal of Islamic Economics, Banking and Finance 3/2 (2008), 159–194.
  • Khan, Muhammad Akram. What Is Wrong with Islamic Economics?: Analysing the Present State and Future Agenda. United Kingdom: Edward Elgar Publishing, 1st Ed., 2013.
  • L., Weimann. Insurance Markets in 2016: China Saves the Day Group Communications and Corporate Responsibility. Germany: Allianz SE, 2017.
  • Lubaba, Saeeda et al. “Challenges Facing The Development Of Takaful Industry In Bangladesh And Indonesia: A Review.” Journal of Nusantara Studies (JONUS) 7/1 (2022), 100–113. https://doi.org/10.24200/jonus.vol7iss1pp100-113
  • M. M, Billah et al. Encyclopedia of Islamic Insurance, Takaful and Retakaful. United Kingdom: Edward Elgar Publishing, 2019.
  • Maturi, Tahani Coolen. “Islamic Insurance (Takaful): Demand and Supply in the UK.” International Journal of Islamic and Middle Eastern Finance and Management 6/2 (2013), 87–104. https://doi.org/10.1108/17538391311329806
  • Maysami, Ramin Cooper - Williams, John Joseph. “Evidence on the Relationship between Takaful Insurance and Fundamental Perception of Islamic Principles.” Applied Financial Economics Letters 2/4 (2006), 229–232. https://doi.org/10.1080/17446540500461778
  • Muhammad, Ahmad Rufai. Theory and Application of Islamic Insurance in Malaysia and Sudan: A Comparative Study. University of Malaya, Phd Thesis, 2006.
  • Nabi, Md. Golzare - Rahman, Md. Mokhlesur. “Exploring Potentials and Challenges of Takaful in Bangladesh.” Thoughts on Economics 29/1 (2020), 7–24.
  • Nugraheni, Peni - Muhammad, Rifqi. “Innovation in the Takaful Industry: A Strategy to Expand the Takaful Market in Indonesia.” Journal of Islamic Marketing 11/6 (2020), 1313–1326. https://doi.org/10.1108/JIMA-08-2018-0143
  • OIC Fiqh Academy. “Resolution of OIC Fiqh Academy No.200 (6/21).” Islamic Economic Studies 24/1 (2016), 117–127. http://www.irti.org/English/Research/Documents/IES/197.pdf
  • Oseni, Umar A. et al. “The Legal Implications of ‘Fatwā Shopping’ in the Islamic Finance Industry: Problems, Perceptions and Prospects.” Arab Law Quarterly 30/2 (2016), 107–137. https://doi.org/10.1163/15730255-12341319
  • Pasha, Ahmad Tisman-Hussain, Mher Mushtaq. “Conceptual and Operational Differences between General Takaful and Conventional Insurance.” Australian Journal of Business and Management Research 1/8 (2011), 23–28.
  • Salman, Syed Ahmed. “Contemporary Issues in Takaful (Islamic Insurance).” Asian Social Science 10/22 (2014), 210–216. https://doi.org/10.5539/ass.v10n22p210
  • Salman, Syed Ahmed. Implementing Takaful in India Prospects, Challenges, and Solutions. SpringerLink, 2021.
  • Sarwar, M.J. “Future Challenge in Islamic Insurance (Takaful) in Bangladesh.” Australian Journal of Sustainable Business and Society 2/1 (2016), 69–80.
  • Simon, Archer et al. Takaful Islamic Insurance: Concepts and Regulatory Issues. Singapore: John Wiley & Sons (Asia), 2009.
  • Şimşek, Murat - Pekkırbızlı, Hatice Kübra. “Islamic Insurance and Takaful Insurance Models.” Journal of Islamic and Humanities Studies 1/3 (2021), 1–16.
  • Söyler, İlhami. Tüm Yönleriyle Tekafül İslami Sigorta. Ankara: Adalet Yayınevi, 2018.
  • Uddin, Ahm Ershad. Bangladeş’teki İslam Bankacilik Uygulamasinin Fikhî Açidan İncelenmesi. Marmara University, Phd Thesis, 2020.
  • Uddin, Ahm Ershad - Hira, Ayhan. “Bangladeş’te Kira Sertifikası (Sukuk) Uygulamasının İslam Hukuku Açısından Analizi.” Kafkas Üniversitesi İlahiyat Fakültesi Dergisi 10/20 (2023), 577–601. https://doi.org/10.17050/kafkasilahiyat.1250424
  • Uddin, AKM Zamir. “NRB Commercial Bank Fined for Breaching Stock Investment Ceiling.” The Daily Star (September 6, 2021).
  • Uddin, AKM Zamir. “Sukuk Era Begins: BB Holds Maiden Auction of the Islamic Bond.” The Daily Star (June 29, 2022). https://www.thedailystar.net/business/news/sukuk-era-begins-2018825
  • Uddin, S. M. Sohrab - Suzuki, Yasushi. “Financial Reform, Ownership and Performance in Banking Industry: The Case of Bangladesh.” International Journal of Business and Management 6/7 (2011), 28–39. https://doi.org/10.5539/ijbm.v6n7p28
  • Ullah, M Hafiz et al. “Comparative Compliance Status of AAOIFI and IFSB Standards”. Journal of Islamic Accounting and Business Research 9/4 (2018), 607–628. https://doi.org/10.1108/JIABR-11-2014-0040
  • Ullah, Md. Hafij. “Quality of Disclosure of Islamic Banks in Bangladesh: Evidence from a Survey.” Global Journal of Management and Business Research 13/4 (2013), 1–22.
  • Yıldırım, İsmail. “Tekâfül (İslami) Sigortacılık Sisteminin Dünyadaki Gelişimi ve Türkiye’de Uygulanabilirliği.” Organizasyon ve Yönetim Bilimleri Dergisi 6/2 (2014), 49–58.
  • Zarqa, Mustafa Ahmad. Nizaam Al-Taʼmeen: Haqeeqatuhu-Wa-al-Raʼyu al-Shar’i Fiyhi (Insurance System: Reality and Shari’ah Point of View). Beirut-Lebanon: Mu’assasah al-Risalah, 1984.
  • “AAOIFI Held the 13th Accounting Board Meeting.” AAOIFI, 2019. https://aaoifi.com/announcement/aaoifi-held-the-13th-accounting-board-meeting-and-concludes-on-the-aaoifi-fas-review-and-revision-project/?lang=en
  • Developments of Islamic Banking in Bangladesh. Islamic Banking Wing Research Department Bangladesh Bank, March 2022.
  • “IDRAB: Insurance Development & Regulatory Authority Bangladesh.” 2023. http://www.idra.org.bd/
  • “Islamic Banking in Bangladesh: Performance, Problems & Prospects.” International Journal of Islamic Financial Services 1/3 (1999), 15–36.
  • Islamic Finance & Wealth Management 2021. Dubai: Alpen Capital, 2021.
  • Islamic Finance Development Report 2018: Building Momentum. Thomson Reuters, 2018.
  • “Multiple Contracts According to the Fatwa of National Sharia Council.” International Journal of Nusantara Islam 1/4 (2016), 41–48. https://doi.org/10.15575/ijni.v4i1.1184
  • Natural Catastrophes and Man-Made Disasters in 2018: “Secondary” Perils on the Frontline. Swiss Re Sigma, 2018. Swiss Re Institute, 2019, no date. Swiss Re Institute, 2019.
  • Takaful Market: Global Industry Trends, Share, Size, Growth, Opportunity and Forecast 2018-2023. IMARC. United States: International Market Analysis Research and Consulting Group (IMARC), 2018. International Market Analysis Research and Consulting Group (IMARC).
Toplam 73 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular İslam Hukuku
Bölüm Araştırma Makalesi
Yazarlar

Ahm Ershad Uddın 0000-0002-6270-9117

Yayımlanma Tarihi 31 Aralık 2023
Gönderilme Tarihi 10 Ekim 2023
Kabul Tarihi 27 Kasım 2023
Yayımlandığı Sayı Yıl 2023 Cilt: 10 Sayı: 2

Kaynak Göster

ISNAD Ershad Uddın, Ahm. “Development of Islamic Insurance (Takaful) in Bangladesh: Legal Barriers and Challenges”. Trabzon İlahiyat Dergisi 10/2 (Aralık 2023), 7-30. https://doi.org/10.33718/tid.1374161.
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