Prikaz knjige dr. Fikreta Hadžića “Islamsko bankarstvo u teoriji i praksi”
(p286) European Association for Islamic Economics, Banking and Finance, Sarajevo, 2014. ISBN: 987-9958-0395-0-8.
Za više informacija o narudžbi ove knjige molimo kontaktirajte fikret.hadzic@islamicfinanceeurope.com
U knjizi Islamsko bankarstvo u teoriji i praksi Autor obrađuje teorijske osnove islamske ekonomije kao poseban i drugačiji teorijski pristup ekonomiji kao nauci. Na Zapadu je prepoznata kao nastojanje uvođenja moralnih i etičkih principa i vrijednosti u konvencionalnu ekonomiju. Na Istoku, islamsku ekonomiju nastoje promovirati kao zasebnu naučnu disciplinu i izgraditi teorijski ekonomski pristup neovisan od konvencionalnog. Ipak, i jedni i drugi polaze od osnovnih postavki islama, kao temelja razvoja islamske ekonomije. U prvom poglavlju (Teorijske osnove islamske ekonomije), pojašnjava se šta je to Šerijat i koji su njegovi osnovni izvori. Osnove islamske ekonomske filozofije date su samo u mjeri koja može pomoći boljem razumijevanju koncepta islamskog bankarstva. U drugom poglavlju (Osnove islamskih finansija) detaljno se elaboriraju zabranjene poslovne transakcije u islamu. Posebna pažnja usmjerena je na analizu odnosa prema kamati kroz historiju, od antičkih filozofa do savremenih ekonomskih teoretičara. Takođe, navedeni su stavovi drugih religija prema kamati, a na kraju, posebno je sagledan stav islama prema kamati i njenoj zabrani kao jednoj od ključnih kategorija savremenog bankarstva.
U trećem poglavlju (Islamsko bankarstvo) ukazano je na nastanak i razvoj islamskog bankarstva, te na aktuelne, tako i na aktivnosti koje neposredno slijede u njegovoj daljoj izgradnji. Posebna pažnja je usmjerena na islamsko bankarstvo i islamske banke kao najznačajnije institucije islamskog finansijskog sistema.
U četvrtom poglavlju (Modeli finansiranja islamskih banaka) detaljno su prezentirani modeli finansiranja koje u svom poslovanju koriste islamske banke, kako na strani pasive (različite vrste depozitnih i investicionih računa), tako i na strani aktive (murabaha, salam, istisna’, tavaruk, idžara, mudaraba, mušaraka i kard hasan). Peto poglavlje (Upravljanje kvalitetom investicionog portfolija islamskih banaka) usmjereno je na određene, ali važne praktične aspekte bankarskog poslovanja kao što je upravljanje kvalitetom investicionog portfolija koji je značajan, kako za konvencionalne, tako i za islamske banke. Šesto poglavlje (Nastanak bankarstva i pojava beskamatnog bankarstva u Bosni i Hercegovini) predstavlja pregled nastanka bankarstva, te pojave i razvoja beskamatnog bankarstva u Bosni i Hercegovini. U sedmom poglavlju (Problemi i ograničenja implementacije islamskog bankarstva u uvjetima konvencionalnog ekonomskog sistema na primjeru Bosne i Hercegovine) Autor analizira probleme i ograničenja implementacije islamskog bankarstva u uvjetima konvencionalnog ekonomskog sistema na primjeru Bosne i Hercegovine.
I na kraju, u posljednjem, osmom poglavlju (Politički otpori izmjenama zakonske regulative koji bi omogućili potpuniju primjenu islamskog bankarstva u Bosni i Hercegovini) Autor ukazuje na na političke otpore izmjenama zakonske regulative kojima bi bila omogućena primjena islamskog bankarstva u Bosni i Hercegovini. Islamsko bankarstvo u Bosni i Hercegovini predstavlja dio domaćeg bankarskog sistema dominantno zasnovanog na kamati. U takvim uvjetima, po samoj svojoj prirodi, ovaj koncept se suočava s brojnim problemima funkcioniranja. Od načina njihovog prevazilaženja zavisit će, ne samo uloga nego i mogućnost korištenja potencijala islamskog bankarstva u procesu finansiranja ekonomskog razvoja i podrške ekonomskoj saradnji Bosne i Hercegovine s muslimanskim zemljama.
English version of Summary:
In the book Islamic Banking in Theory and Practice author deals with the theoretical foundations of Islamic economics as a separate and different theoretical approach to economics as a science. In the West, it has been recognized as an effort to introduce the moral and ethical principles and values in the conventional economy. In the East, they seek to promote Islamic economics as a separate scientific discipline and build a theoretical economic approach which is independent of the conventional. However, both are based on the basic settings of Islam, as the foundation of the development of Islamic economics. In the first chapter (Theoretical foundations of Islamic economics), explains what is the Shariah and what are its main sources. Fundamentals of Islamic economic philosophy are given only to the extent that can help better understanding of the concept of Islamic banking. In the second chapter (Fundamentals of Islamic Finance) mote deaply are elaborated business transactions prohibited in Islam. Special attention is payed on the analysis of the approaches to the interest throughout history, from ancient philosophers to modern economic theorists. Also there are listed the views of other religions towards interest, and finally, specifically outlined the attitudes of Islam towards interest and its prohibition as one of the key categories of modern banking. The third chapter (Islamic Banking) pointed to the creation and development of Islamic banking and the current situation, as well as on activities that are expected its further development. Special attention is focused on Islamic banking and Islamic banks as the most important institutions of the Islamic financial system. The fourth chapter (Models of financing Islamic banks) are presented in detail models of financing which in their operations use Islamic banks, as on the liabilities side (different types of deposit and investment accounts), as well as on the asset side (Murabaha, Salam, ejection ‘, tavaruk, Ijarah, mudaraba, Musharaka and Cardinal hasan). The fifth chapter (Quality management of the investment portfolio of Islamic banks) focuses on specific but important practical aspects of banking operations such as quality management of the investment portfolio, which is important, both for conventional and for Islamic banks. Chapter six (creation of banking and the phenomenon of interest-free banking in Bosnia and Herzegovina) is the overview of the banking and the occurrence and development of interest-free banking in Bosnia and Herzegovina. In the seventh chapter (The problems and limitations of implementation of Islamic banking in terms of conventional economic system on the example of Bosnia and Herzegovina) the author analyzes the problems and limitations of implementation of Islamic banking in terms of conventional economic system on the example of Bosnia and Herzegovina. And finally, in the last, eighth chapter (Political resistance to the changes to laws that would allow full implementation of Islamic banking in Bosnia and Herzegovina) the author points to the political resistance to changes of legislation which would make possible the application of Islamic banking in Bosnia and Herzegovina. Islamic banking in Bosnia and Herzegovina is part of the domestic banking system predominantly based on interest. In such conditions, by their very nature, this concept is faced with numerous problems functioning. From ways to overcome them will depend, not only the role, but also the possibility of using the potential of Islamic banking in the process of funding economic development and support economic cooperation between Bosnia and Herzegovina with the Muslim countries.
