Экономика прибыли в исламском банкинге: комплексная теоретическая, эмпирическая и политическая перспектива

Economics of Profit of Islamic Banking provides a comprehensive and authoritative exploration of how Islamic banks generate, manage, and distribute profit within a Shariah-compliant financial system. The book begins by establishing the Qur’anic, Sunnah-based, and jurisprudential foundations of profit, clarifying its ethical distinction from riba. It shows that profit in Islam is a legitimate outcome of risk-taking, ownership, effort, and real economic activity—contrasting sharply with interest-based returns. The book examines how Islamic banks structure profit through various financing modes, including Murabaha, Mudarabah, Musharakah, Ijarah, Salam, and Istisna. It explains core concepts such as ownership risk, liability, transparency, and value creation, demonstrating how these elements shape economic transactions. The analysis highlights cost structures unique to Islamic banks, such as documentation, Shariah oversight, monitoring, and asset-handling expenses. It also outlines the role of capital adequacy, liquidity constraints, and Shariah governance systems in shaping profitability. A major theme of the book is the balance between authentic Islamic economic ideals and the practical realities of modern banking. The book critically evaluates challenges such as overreliance on debt-like products, limited use of equity-based financing, benchmarking against conventional interest rates, and profit-smoothing practices. It also discusses the global performance of Islamic banks, presenting evidence on profitability, efficiency, and resilience—particularly during financial crises. Furthermore, the book provides strategic insights into profit optimization through digital transformation, fintech adoption, human capital development, risk-based pricing, and integration with Islamic social finance tools like Waqf, Zakat, and Qard Hasan. It emphasizes the importance of strong regulatory frameworks and effective Shariah governance in promoting transparency, fairness, and compliance. Ultimately, Economics of Profit of Islamic Banking sheds light on how Islamic banking can advance toward greater authenticity, sustainability, and socio-economic impact. It calls for deeper alignment with Maqasid al-Shariah and encourages innovation that strengthens the ethical identity of the industry while enhancing competitiveness and profitability. The book serves as an essential resource for scholars, regulators, policymakers, students, practitioners, and anyone seeking a deeper understanding of Islamic finance in the modern world.Dr. Mahmood Ahmed (Nutan Karigor) writes thought-provoking books on ethics, faith, social justice, and leadership in the age of AI—bridging spirituality, economics, and human dignity to help readers think clearly, live meaningfully, and act responsibly.