استبدال بيع بثمن آجل ببيع التورق في البنك السلامي بروني دارالسلام: القضايا أو المشاكل وطريق حَلها

Abstract

Bank Islam Brunei Darussalam (BIBD) used Bay' Bithaman Ájil since 1993. The used of BBA, at that time, are to provide financing in which Shari'ah compliance to the Muslim in Brunei Darussalam as well as to fulfil the necessities of the society through personal satisfaction and social tranquility and security. In April 2013, BIBD had taken a step forward in replacing most of their Consumer Financing of Bay' Bithaman Ájil (BBA)products to Tawarruq. Hence, the aims of the study are to identify the reasons on the replacement of the financing products along with identifying the issues arise and determine the solutions taken by BIBD to mitigate the issues. To reach objectives of the study, researcher used qualitative method via descriptive and survey approach. Descriptive approach help researcher to identify nowadays issues in which related to the research field through primary and secondary data from books, journal and internet. In term of survey approach, researcher obtained data through interview session. In this study, the researcher found that the main issue in the applications of Organized Tawarruq is the violations of Shari'ah principles done by some of the banks. Hence, by following guidelines provided by AAOIFI, the violations of Shari'ah principles would not happen. Hence, BIBD should continuously revise their application of Tawarruq in order to in line with the guidelines provided by AAOIF.