162 The American Journal of Islamic Social Sciences 15:1 

Islamic Economics, 

Banking and Finance 

Bashir Al-Zu'bi 

The fifth intensive orientation course under the title "Islamic 
Economics, Banking and Finance" was held in Markfield, 

U.K., September 25-28, 1997.

The course was organized by the Islamic Development U.K., in coop­
eration with the Islamic Development Bank, Jeddah, Saudi Arabia, and 
Loughborough University, Loughborough, U.K. More than 100 guest 
speakers, organizers, and participants attended. 

The participants were very active in panel discussions. The topics 
included Islamic banking and f mance, Islamic economics, economic 
development from the Islamic perspective, the creation of money, the 
rationale of prohibiting interest and its prohibition in western literature, 
debt, equity, Islamic fund management, the role of zakat in the eradica­
tion of poverty, Islamic finance in the West, and the new halal invest­
ment company in Europe. 

Bashir Al-Zu'bi is a Professor of Economics at the University of Jordon. 



Al-Zu‘bi: Islamic Economics, Banking and Finance 163 

As a starting point, Dr. Umer Chapra presented a paper on the present 
state of Islamic economics. He emphasized the importance of economics 
in explaining the fall of Muslim power. He also pointed out the effect of 
Islamic values and institutions, including zakat and the abolition of inter- 
est. He added that now it is time to solve the practical problems that the 
Muslim countries are facing and also to show ways of realizing the 
Islamic vision of a society where development is taking place with jus- 
tice. 

Dr. Monawar Iqbal talked about the rationale of Islamic banking and 
the services that people are in need of, e.g., investment in the form of 
mudarabah, musharakah, and murabah. 

Attention was juid to the following features of Islamic banking: risk 
sharing, productivity as compared to credit worthiness, moral dimension, 
equity, efficiency, stability, and growth. 

The experience of Islamic banking in Pakistan, Iran, and Sudan was 
discussed. In addition, there was a discussion on multinational entities 
(e.g., Islamic Development Bank). Dr. Iqbal emphasized the major prob- 
lems facing Islamic banking such as lack of profit sharing on the asset 
side, adverse selection, moral hazard, lack of project appraisal machin- 
ery, lack of project monitering, defaulters and the issue of penalties, 
illogicality of the Islamic financial market, short-term asset structure, 
excess liquidity, short-term placement of funds, lack of a lender of last 
resort, difficulties in issuing letters of guarantee, and taxation. 

Despite these problems, 192 Islamic banks were operating by the end 
of 1996. An analysis of 166 of these banks was made by Dr. Samir 
Shaikh, who described their current profile and showed that their net 
profit in 1996 was $1,683,648. On the suggestion of Dr. Tarigullah Khan 
the principles of Islamic finance were grouped into the following cate- 
gories: benevolence, sharing principle, deferred sale-principle, and 
sharing-cum-deferred sale. 

The course also included lectures on the Muslim decline in the nine- 
teenth and twentieth centuries. 

Dr. Umar C h a p  used Ibn Khaldun’s model with its six elements: jus- 
tice, development, wealth, government, the institutions and organiza- 
tions, and the end as well as the means. He pointed out that Islam is not 
the cause of decline; rather, decline is caused by political illegitimacy, 
conspicuous consumption and corruption, reduced savings and invest- 
ment, lowered development. He raised the question of what is to be done 
for revival. His answer is to go back to education and social uplift, to 
social service, to peaceful and democratic struggle for political change, 
and to a policy of nonconfrontation. 

The course included discussion of the prohibition of interest in west- 
em literature. Dr. John Presley mentioned that Islam doesn’t have a 
monopoly on advocating the prohibition of interest. He added that while 



164 The American Journal of Islamic Social Sciences 15: 1 

contemporary economist literatw sets interest at the center of its eco- 
nomic system, historically, philosophers and various religious denomi- 
nations (but not economists) have set themselves against interest for reli- 
gious, m o d ,  theoretical, and practical considerations, including macro- 
economic stability. 

The concept of economic development from the Islamic perspective 
was discussed by Dr. Khurshid Ahmad, who formulated the following 
general goals of development for a Muslim society: (a) human resource 
development; (b) expansion of useful production; (c) improvement of the 
quality of life; (d) balanced development; (e) new technology; and (f) 
reduction of national dependency on the outside world and greater inte- 
gration within the Muslim world. 

Monetary policy according to Islam was introduced by Dr. Ausaf 
Ahmad. Monetary policy is considered an important instrument to fine- 
tune a modem economy. The speaker addressed (a) the role of the 
Central Bank in Islamic economy, (b) the objectives of monetary policy 
in an Islamic economy, and (c) instruments of monetary policy in an 
Islamic economy (i.e., quantitative and prudential measures). 

New suggested instruments include (a) profit sharing ratio, (b) reliance 
ratio, (c) public share of demand deposits, (d) value oriented allocation 
of credit, (e) QarZ hasan ratio, and (f) maximum and minimum make-up 
ratio. 
Dr. Ahmad elaborated on monetary policy in Iran, Pakistan, and 

Sudan. Dr. Rodney Wilson posed the question: Can we manage an 
Islamic fund? emphasized that Islamic investors should not regad over- 
all equity capital as a substitute for mudarabah or mmharakah, as the 
characteristics are different 

We expected stock markets to grow substantially in the coming years 
through the Islamic world. In order to gain a full understanding of 
Islamic banking, we should consider the challenge of the twenty-first 
century. 
Dr. Khurshid Ahmad said that the year 1975 can rightly be described 

as the watershed for the global stage. He added that the phenomenon of 
Islamic banking is one of the major innovations introduced in the last 
quarter of the twentieth century. He pointed out that the most important 
challenge relates to the future of the world economy toward declining 
income, wealth, and opportunity, adversely affecting around one-third of 
mankind. 

The speaker suggested that the fundamental principles expounded by 
Islam are destined to play a crucial role in reconstructing the economy in 
the twenty-first century on very sound foundations. 

Mr. Dato Ahmad Abdul Rahman, spealung about his experience of 
Islamic banking in Malaysia, mentioned that Islamic debt and equity 
finance have developed in the world; existing infrastructure statistics 



Al-Zu‘bi: Islamic k n o m i c s .  Banking and Finance 165 

show that the proportion of Islamic deposits and finance remained small; 
and strategies are designed to increase the market share of Islamic finan- 
cial institutions 5 percent by the year 2000. 
Dr. Glenn Stewart presented the practical experience gained from the 

new hula1 mutual investment company in Europe developed over the last 
three years by Al-Tadamaon Company Ltd: The goals of the fund are 
preserving capital, producing regular recurrent income based on the 
Islamic shari’ah, and providing a reasonable degree of liquidity for those 
people who would like to get their capital back on short notice. 

The speaker believes strongly that the best way to structure lslamic 
financial products for Muslims living in western countries is either on a 
mudarabuh or a mushurukuh basis. 
Dr. Jone Collada Medina presented a paper on the creation of money 

according to Ibn Rushd. Creation of money isn’t a recent or modem 
process. The idea of the stability of currency is a fundamental contribu- 
tion of Ibn Rushd. He asserted that one function of money is that it is a 
measure of value, and this value cannot be variable. Z a h t  has a signifi- 
cant role in solving social as well as economic problems. One of these is 
the eradication of poverty. 
Dr. Abdel Hamid Brahimi emphasized that zukat resources will not be 

sufficient to meet all the needs of people, so we need to look for other 
financial resources that can be generated through the undertaking of eco- 
nomic reforms with the following objectives: 

1. 

2. 

The new fiscal system should express social justice in conformity with 
Islamic teachings. 
The new fiscal measures should constitute a means of encouraging the 
private and public productive activities to be in a position of self-f’inanc- 
ing the expansion of their activities by creating new jobs and thus con- 
tributing to economic growth. 

3. Some measures will be taken to ensure the simplification of taxes and the 
transparency of all operations in the fiscal field. 

4. The use of modem technology, the appropriate training of staff, and the 
modernization of management of taxes constitute a precious means of 
transparency and efficiency. 
The budgetary expenses of fiscal origin should serve some objectives of 
ranked priorities of general interest, such as the eradication of poverty, 
which is an absolute priority. 

Zakut and the implementation of the above fiscal reform could jointly 
have a considerable socioeconomic impact an the economy, especially if 
accompanied by a reform of the financial system. 

In conclusion, the course was successful and fruitful. I hope in the 
coming years that concentration will be placed upon the practical aspects 
of the Islamic banking system. 

5 .