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Copyright of Mevzu is the property of Ali Sever and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Humanities & Educational Sciences Journal is the property of Humanities & Educational Sciences Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Artikel ini bertujuan untuk mengetahui perilaku konsumen dalam perspektif ekonomi Islam. Penelitian ini menerapkan evaluasi mendalam melalui metode pengumpulan data sekunder, antara lain penelitian kepustakaan dan pencarian internet. Data diperoleh dari jurnal dan artikel yang fokus pada perilaku konsumen. Hasilnya menunjukkan bahwa perilaku konsumen melibatkan tindakan dan interaksi sosial individu, kelompok, atau organisasi dalam mengevaluasi, memperoleh, dan menggunakan barang atau jasa melalui proses pertukaran atau pembelian. Faktor-faktor seperti budaya, sosial, pribadi, dan psikologis mempengaruhi keputusan pembelian konsumen. Dalam konteks ekonomi Islam, perilaku konsumen ditekankan pada kelengkapan dan etika dalam keseluruhan prosesnya. Konsumen muslim diimbau menghindari gaya konsumsi berlebihan yang didasari nafsu, karena bertentangan dengan nilai-nilai Islam dan dapat merugikan kehidupan masyarakat.

This study examines the concept of entropy in the context of Islamic economics and the environment. In particular, it analyzes the relationship between entropy and the environment and addresses important environmental issues related to the sustainable use of natural resources. The aim of the study is to emphasize that entropic processes are a highly explanatory variable in the context of Islamic economics, that Islamic economic environmental philosophy should be further synthesized with the concept of entropy, and that entropy can provide an empirical framework for environmental issues. Throughout the study, it is assumed that Islamic economic philosophy has a natural environmental sensitivity and offers a natural measure of degradation. In this context, it is emphasized that the concept of entropy should find a wider place in the Islamic economics literature and Islamic economics theorists should develop approaches in this direction. The fact that the literature on Islamic economics and the environment is quite scarce and the existing studies generally address environmental problems through philosophical propositions brings the empirical concerns of the study to the forefront. In this context, the study focuses on the concept of entropy, which is a very important concept in the physics literature. The fact that there is no literature that deals with environmental problems at the level of Islamic economics and entropy increases the importance and originality of the study. [ABSTRACT FROM AUTHOR]

Islamic economics is a science that combines economics with the principles of Shariah. The development of Islamic thought and economics started from the time of Rasulullah SAW, Sahabat until today. Regarding how the concept of Islamic economics is, three mazhabs have different views, namely: Iqtisaduna Mazhab, mainstream mazhabs, and critical alternative mazhabs. This article aims to understand the views of Islamic economics in all the three mazhabs mentioned above. The three mazhabs have different backgrounds in criticizing the concepts of socialist and capitalist economics. The Iqtishaduna mazhab was pioneered by Baqir al-Sadr, this mazhab chose to replace the economic term with 'iqtishaduna'. Mainstream mazhabs approach Western economic thought with an open heart and mind, not necessarily rejecting it completely; therefore, there needs to be filtering and refinement of economic concepts; while the alternative-critical mazhab is a spirit of criticism that invitesnot only socialists and capitalists who are are criticized, but also Islamic economic thought should be criticized, because this mazhab argues that Islam must be true, but Islamic economics is not necessarily true. [ABSTRACT FROM AUTHOR]

Copyright of Zarqa Journal for Research & Studies in Humanities is the property of Zarqa Journal for Research & Studies in Humanities and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of HAK İŞ International Journal of Labor & Society is the property of HAK-IS International Joumal of Labour & Society and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of International Journal on Humanities & Social Sciences is the property of International Journal on Humanities & Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study examines the burgeoning field of Islamic banking within the Kyrgyz Republic, where Islamic financial institutions have globally amassed assets exceeding $300 billion across 75 countries. Focusing on the theoretical and practical aspects of introducing and expanding Islamic banking in Kyrgyzstan, particularly through the case of Eco Islamic Bank OJSC, the research aims to provide a comprehensive analysis of the sector's current state, challenges, and future potential. Employing a variety of methodologies including system analysis and comparative methods, and drawing on the works of both international and local scholars in Islamic finance, the study outlines practical recommendations for the sector's development. The analysis reveals Eco Islamic Bank's relative stability as a positive indicator of the sector's viability. It underscores the National Bank of the Kyrgyz Republic's commitment to fostering Islamic banking as a means to diversify financial services and enhance sector competition. The research highlights the strategic importance of Islamic banking for the Kyrgyz Republic, suggesting its capacity to attract Islamic investments and recommending the expansion of international relations and partnerships with global Islamic financial entities. This contributes to the international scholarship on Islamic banking, illustrating its significance and potential impact on the Kyrgyz economy and beyond. [ABSTRACT FROM AUTHOR]

Periode Islam klasik dan abad pertengahan memiliki sejarawan yang mencoba atau melakukan upaya untuk mencatat setiap peristiwapenting, salah satunya adalah Ibnu Khaldun. Ibnu Khaldun Ibnu Khaldun dalam kitabnya Muqaddimah menggambarkan masalah-masalah kehidupan sosial, salah satunya masalah ekonomi Islam. Artikel ini bertujuan untuk mengetahui biografi Ibnu Khaldun,historiografi yang digunakan oleh Ibnu Khaldun dalam penulisan sejarah, dan pemikiran Ibnu Khaldun mengenai teori ekonomiIslam dan relevansinya dengan perekonomian Indonesia. Teori-teori ini meliputi, perdagangan dan pasar, pajak, produksi dandistribusi, mekanisme pasar dan monopoli, dan teori ekspor-impor. Penelitian ini menggunakan penelitian kepustakaan (libraryresearch) dengan pendekatan kualitatif, dengan menggunakan Kitab Muqaddimah sebagai sumber primer. Sedangkan sumbersekunder diambil dari buku dan jurnal lain. Ibnu Khaldun berpendapat bahwa teori-teori ekonomi harus bertepatan dengan nilai-nilaiIslam. Dengan itu, teori ekonomi Islam yang digagas oleh Ibnu Khaldun menyajikan kebaruan dengan melihat relevansinya denganperekonomian Indonesia.

This research aims to determine the debt and repayment system carried out by chili traders according to Islamic economics in Kerongkong Village, Suralaga District, East Lombok Regency. This research uses a qualitative approach with a case study method. Data collection techniques in this research used observation techniques, in-depth interviews, and documentation. Data collection and determination of each informant was carried out using purposive and snowball techniques. The data sources used in this research are primary and secondary data. Data inspection or validation uses triangulation techniques, namely source triangulation and method triangulation. The results of this research show that according to Islamic economics, the debt and repayment system implemented by chili traders in Kerongkong Village, Suralaga District, East Lombok Regency is not optimal, this is proven by violations of some of the etiquette in debt and Islamic economic principles in the implementation of the debt system. This research also shows that chili traders in Kerongkong Village still do not know and understand what debt procedures are permitted and what are prohibited in Islam. [ABSTRACT FROM AUTHOR]

The problem with both economic systems, capitalism and socialism, is that they cannot achieve the desires and aspirations of the people as actors of economic policy. Both systems prioritize profit over satisfaction or people's rights. Departing from the various problems that exist in society, the author tries to examine this problem by organizing the two Islamic economic systems. The aim is to examine the problems faced by the economic systems of capitalism and socialism in dealing with economic problems and also to see how the Islamic economic system deals with economic problems. Desk research, or "book research," is the methodology used. This is a qualitative type of research, and the data presented is more subjective and literaturefocused. Unlike capitalism, which grants ownership rights over the means of production to each person, socialism does not recognize individual ownership rights and instead grants ownership rights to the collective. [ABSTRACT FROM AUTHOR]

This study delves into the complexities surrounding the determination, interpretation, and application of maqāsid al-sharī'a within modern Islamic economics and finance. By conducting an extensive review of classical and contemporary literature, this research explores the diverse methods and criteria employed for ascertaining maqāsid. It critically examines the inherent subjectivity involved in categorizing maqāsid, shedding light on the ambiguity in delineating their boundaries. Additionally, the study scrutinizes the unintended consequences of broader utilization of maqāsid, particularly in transactions such as bay' al-'īnah, and evaluates the risks associated with prioritizing maslaha (utility) over textual evidence. The findings underscore the challenges posed by the subjective nature of maqāsid interpretation, illustrating how diverse perspectives can lead to differing conclusions. They emphasize the potential misuse of maqāsid for legitimizing practices contrary to the core principles of sharia. This research underscores the preservation of legislative intent and advocates a cautious approach to integrating maqāsid al-sharī'a into Islamic economics and finance. The objective is to strike a balance that upholds Islamic principles. It highlights the essential need for collectively establishing standards for both macro and micro maqāsid and their usage in ijtihād, promoting responsible applications within contemporary Islamic finance for informed and ethical solutions. [ABSTRACT FROM AUTHOR]

This edition of "Share: Journal of Islamic Economics and Finance" presents a diverse range of insightful research and findings exploring various aspects of Islamic economics and finance. The studies cover topics such as the innovative Micro Waqf Bank model in Aceh, determinants of risk in Indonesian Islamic banking, Ibn Khaldun's nuanced theory of economic development, the potential of Cash Waqf Linked Deposit (CWLD) in revitalizing Islamic banking, financial performance evaluation of mining companies listed on the Jakarta Islamic Index, redefining Customer Relationship Management (CRM) for the digital age, the influence of Islamic marketing strategies on pre-loved clothing purchases, the nexus between Sharia governance and financial performance in Indonesian Islamic banks, mitigation strategies for Islamic financing risk, the impact of temporary shirkah funds on SME financing, a gravity model analysis of Indonesia's trade role within OIC economies, protection of Hajj and Umrah pilgrims from fraud, the role of fintech lending in expanding Sharia financial inclusion and human development, the mediating role of perceived usefulness in Sharia fintech adoption among Gen Z, the SDG-Islamic banking nexus in major OIC economies, the impact of macroeconomics on Islamic banking and MSME futures during the COVID-19 crisis, and the transition to Sharia-compliant finance in Aceh amidst miscommunication, misperceptions, and resistance. These studies employ various methodologies, including quantitative analysis, qualitative approaches, and mixed methods, to investigate the challenges, opportunities, and innovations within the field of Islamic economics and finance. The findings contribute to a deeper understanding of Islamic economic thought, sustainable development, risk management, financial inclusion, customer relationship management, and the role of Islamic finance in promoting economic growth and social welfare. The studies also offer practical implications and recommendations for policymakers, regulators, Islamic financial institutions, and researchers, paving the way for a more dynamic, inclusive, and sustainable Islamic financial landscape. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Islamic Economics / İslam Ekonomisi Dergisi is the property of Journal of Islamic Economics / Islam Ekonomski Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Various correlated variables affect the transformation of the Islamic economics in the context of society 5.0. These variables include halal supervision and certification, public awareness of sharia principles, product and service innovation, collaboration between Islamic financial institutions and technology companies, and integration of advanced technology. New product and service innovations, such as sukuk bonds and Islamic mutual funds, also contribute greatly to the transformation of the Islamic economics. On the other hand, the integration of technologies such as fintech and blockchain has increased accessibility and transparency in Islamic financial services, and increased public awareness of the benefits of the Islamic economics has increased demand for Islamic goods and services. Technology companies and Islamic financial institutions work together to produce innovations in Islamic financial services, while technologies such as blockchain ensure authenticity and transparency in the halal industry. Understanding these components is important in transforming the Islamic economics towards a more inclusive, sustainable and ethical economic system in a 5.0 society. [ABSTRACT FROM AUTHOR]

Various correlated variables affect the transformation of the Islamic economics in the context of society 5.0. These variables include halal supervision and certification, public awareness of sharia principles, product and service innovation, collaboration between Islamic financial institutions and technology companies, and integration of advanced technology. New product and service innovations, such as sukuk bonds and Islamic mutual funds, also contribute greatly to the transformation of the Islamic economics. On the other hand, the integration of technologies such as fintech and blockchain has increased accessibility and transparency in Islamic financial services, and increased public awareness of the benefits of the Islamic economics has increased demand for Islamic goods and services. Technology companies and Islamic financial institutions work together to produce innovations in Islamic financial services, while technologies such as blockchain ensure authenticity and transparency in the halal industry. Understanding these components is important in transforming the Islamic economics towards a more inclusive, sustainable and ethical economic system in a 5.0 society.

Islam is a religion that has a universal system that regulates good business and is in accordance with religion. Many companies are switching to an Islamic business system, called sharia economics. Currently, people really like the Islamic business system. Sharia-based companies include PT HPAI (Herbal Penawar al-Wahida Indonesia), which later became HNI-HPAI (Herba Penawar Al-Wahida Indonesia-Halal Network International). This research aims to determine the supporting and inhibiting factors for implementing supply management at the herbal HPAI halal mart in Sambas Regency. In this research, qualitative research was used. The data collection technique is carried out by means of interviews, then analyzed through data reduction, classifying the data, presenting the data and finally drawing conclusions. The data sources in this research consist of 2, namely primary data and secondary data. One of the supporting factors for carrying out herbal medicine supply management in Sambas Regency can involve operational efficiency, product quality and good marketing strategies. Meanwhile, inhibiting factors may include raw material supply instability, regulatory changes, or logistical constraints. The external supporting factor is that many people know the quality of HPAI products, so they are easy to sell because the prices are affordable. The internal inhibiting factor is not having its own way or rules to handle orders for lots of herbal products by consumers and delays in delivery of goods. These delays are due to an overload of goods to be sent by the expedition.

This study examines the burgeoning field of Islamic banking within the Kyrgyz Republic, where Islamic financial institutions have globally amassed assets exceeding $300 billion across 75 countries. Focusing on the theoretical and practical aspects of introducing and expanding Islamic banking in Kyrgyzstan, particularly through the case of Eco-Islamicbank OJSC, the research aims to provide a comprehensive analysis of the sector's current state, challenges, and future potential. Employing a variety of methodologies including system analysis and comparative methods, and drawing on the works of both international and local scholars in Islamic finance, the study outlines practical recommendations for the sector's development. The analysis reveals Eco-Islamicbank's relative stability as a positive indicator of the sector's viability. It underscores the National Bank of the Kyrgyz Republic's commitment to fostering Islamic banking as a means to diversify financial services and enhance sector competition. The research highlights the strategic importance of Islamic banking for the Kyrgyz Republic, suggesting its capacity to attract Islamic investments and recommending the expansion of international relations and partnerships with global Islamic financial entities. This contributes to the international scholarship on Islamic banking, illustrating its significance and potential impact on the Kyrgyz economy and beyond.

The presence of fiqh rules is a solution in responding to problems related to the determination of Islamic law in facing the realities of today. Especially, in the context of transactions in Islamic financial institutions, fiqh rules play an important role in determining the law in accordance with the teachings of the Qur'an, Hadith, and Ijma. The rules of fiqh are present with the main purpose of determining Islamic law in the face of new challenges that continue to develop along with the changing times, especially in the context of economic transactions or muamalah maliyah which continues to grow in Islamic financial institutions. The rules of fiqh are the result of ijtihad and are a generalization of various fiqh themes that have spread among the scholars of the madhhab. The presence of these rules is very important to provide a framework that makes it easy to determine contemporary laws, especially related to economic issues that often do not have nash sharîh (definite evidence) in the Qur'an or Hadith. Thus, the rules of fiqh become a much-needed instrument in providing understanding and resolution of legal issues that arise in the context of modern economics, especially in Islamic financial institutions

Islamic banking, rooted in the foundational principles of shiddiq (honesty), tabligh, amanah (fulfillment of beliefs), and fatanah (intelligence) derived from the teachings of Prophet Muhammad, stands in stark contrast to conventional banking, which is driven by Western-derived concepts encapsulated in Good Corporate Governance (GCG). The latter is characterized by principles such as transparency, accountability, responsibility, independency, and fairness (TARIF). This research investigates the possibilities and implications of applying GCG principles in Islamic banking, examining their impact on Islamic economic law. Utilizing a normative legal study, the research delves into primary and secondary legal materials, employing a deductive analysis with both statutory and conceptual approaches. The integration of GCG principles in Islamic banking signifies a convergence of values that fosters justice, tawazun (balance), mas’uliyah (accountability), akhlaq (morality), shiddiq (honesty), amanah (fulfillment of beliefs), fatanah (intelligence), and economic equilibrium within the framework of Islamic economic law.

Food is an essential requirement for humans in carrying out their lives. Indonesia is an agrarian country, but in reality, food security is apparently still very fragile. The evidence is evident from the large number of people's food imported from abroad. There is still a lot of wrong food management which causes Indonesia to not have food sovereignty. This study aims to examine the verses of the al-Qur’an which analyze economic resilience by taking idea from Muslim figures, namely Muhammad Abid Al-Jabiri. This study uses qualitative method with documentation techniques, namely recording, collecting and recording all found data in documents. This study focused on searching various literature and manuscripts, both primary and secondary, which are closely related to the theme to be discussed. This research also uses analytical-descriptive method where this method is used to get an in-depth picture of the interpretation of the verses on resilience from Muhammad Abid Al-Jabiri's perspective. The results of this research are that Al-Jabiri's economic resilience strategy can be implemented in the form of practical policies such as those in the food productivity resilience sector implemented by mapping economic areas.

In Islamic tradition, the concept of "perfect human" or, in its traditional expression, "al-insan al-kamil" essentially refers to a person who has adopted a lifestyle in line with the revelation and has an exemplary, ideal, competent, mature personality for that purpose. Based on this general framework, the issue of the perfect human being in Sufism has generally been interpreted in two ways: The first refers to a person, who is moralized with the morals of the Qur'an, which means mature or ideal human being used in daily language, and known as ahl al-hal or ahl al-dil in Sufi circles; the others are the haqiqat al-Muhammadiyya and dawriyas approaches. Among these approaches, the main purpose of the study is to reveal the influence of the haqiqat al-Muhammadiyya on Anatolian Islamic understanding and economic life by examining the views of the leading Sufi scholars Cili and Mawlana, and some other scholars whose books are widely known. According to this understanding, the real and even the only perfect human being is the Prophet Muhammad. Because God created Him before anything else, and all creatures emerged from this truth. But it should be noted that a significant part of the Sunni Islamic scholars opposed the understanding and belief of the Prophet on the grounds that it would deify him, and they even warned that it could lead to negative consequences in terms of theology. When such a human model is transferred to social and economic life with its real context, the insurance of the peace, welfare and happiness of the society will be the perfect human himself. [ABSTRACT FROM AUTHOR]

The focal point of this study lies in the impact of the Covid-19 pandemic on the economic landscape of Micro, Small, and Medium Enterprises (MSMEs) within the Yogyakarta community, particularly in the Kotagede area. Numerous MSMEs and local trade stalls have become non-operational due to the adverse effects of the pandemic, leading to financial distress and, in some cases, bankruptcy. This article addresses this issue within the context of Islamic economics by drawing insights from its foundational theories and proponents. The aim is to provide inspiration for MSMEs and entrepreneurs in Indonesia. The research employs a literature-based qualitative methodology, utilizing sources from Google Scholar, Scopus, and relevant books on Islamic economics, MSMEs, INOVASI, and Indonesian traders. The data analysis is conducted through a robust content analysis approach. The findings reveal an innovative model within Islamic economics that fosters creativity and initiative among MSMEs, particularly in Kotagede, Yogyakarta. Despite the intermission experienced by many small businesses during the pandemic, the encouragement for innovation from local authorities, including the Minister of Tourism and Culinary, has facilitated their return to business operations. Additionally, the study sheds light on the historical perspectives of Islamic economics by examining the contributions of experts such as Boediyono, Ibnu Khaldun, Abu Hanifa, and Zaid bin Ali. The implications of this research are significant in fortifying the Islamic economic sector, specifically for MSMEs in Indonesia. [ABSTRACT FROM AUTHOR]

Copyright of AL-MUZARA'AH - Journal of Islamic Economics & Finance is the property of IPB University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Islamic calligraphy art is one of the works of art that has its own beauty characteristics so that it has a high selling value. At this time, many institutions or special places are deliberately built to foster a person's talent interest in calligraphy artand become a center for selling calligraphy tools or even calligraphy artwork itself, one of which is the An-NidaCalligraphy House. This research aims to find out how the development of the calligraphy business according to economics at An-NidaCalligraphy House since its inception until now. The method used in this research is a qualitative method, through literature review and interviews as data collection techniques, while the data analysis technique used is descriptive statistics. The results of this study indicate that the development of the calligraphy business at the Calligraphy House, which was built in 2017, has increased every year, and the variety of goods traded is increasingly diverse. This is evidenced by the increase in consumers and the progress of the construction of the Calligraphy House from year to year

This study aims to examine in depth the role of the government in stabilizing, allocating and distributing nation-wealth by minimizing monopoly from Islamic economics views as well as contemporary legal practices. The research method used is phenomenological-qualitative and empirical legal study. Data collected by observing the models formulated by fiqh experts and their implications for economic justice based on literature studies and empirical practices. The findings prove that in the discourse of fiqh and Islamic history, the government has strategic position in combating monopoly by its intervention in overcoming unfair economic practices. It has supreme political power and strong duty to create nation-welfare by paving the way towards social prosperity based on religious moral principles. The duty of government to stabilize, allocate and distribute nation-wealth must run on the notions of social justice and fair treatment for all. The existing rules of anti-monopoly may be compared and referred. The arguments that are in line to the conclusion: First, the historical facts at the beginning of Islam are in conformity of such a model. Second, there are some supportive legal arguments of fiqh scholars and existing present example. From these findings, it can be concluded that the study of Islamic economics has an important contribution in encouraging the role of the government to overcome the practice of monopolistic behavior or unfair business practices. In practical sense, such a policy must be realized in the type of checked and balanced social system that lead to social justice and good governance.

Sosyal Bilimler içerisinde hukuk ve iktisat önemli iki ayrı bilim dalı olarak karşımıza çıkmaktadır. Bu iki bilim, birbirinden farklı bir yapı arz etse de ortak çalışma alanları da bulunmaktadır. Özel hukukun içerisinde yer alan borçlar hukuku, İktisat bilimi için çatı ve/veya temel alan mahiyetindedir. İslâm borçlar hukuku ve İslâm iktisadı alanları için de aynı durum söz konusudur. İslâm’da iktisadî-malî işlemler ve sistemler, fıkıh ilmi temelinde düzenlenmiş ve geliştirilmiştir. Bugüne kadar bu hususta pek çok eser kaleme alınmıştır. Bu anlamda Ali Muhyiddîn el-Karadâğî’nin İslâm İktisâdı Akit Teorisi bu alanda kaleme alınan ve önemli bir boşluğu dolduran eserlerden biridir.

Bu çalışma ülkelerin ekonomisinde en önemli sektörlerden biri olan küçük ve orta boy işletmelerin (KOBİ) finansman yetersizliğine çözüm olarak kurulmuş Kredi Garanti Fonu’nu (KGF) ele almaktadır. Ülkenin ekonomik hayatını yöneten devletin temel hedeflerinden biri de ekonominin can suyu olan, büyük işletmelerin faaliyetlerinde tamamlayıcı rol oynayan ve bölgesel kalkınma ve gelir dağılımındaki dengesizliğin kapatılmasında önemli rol üstlenen KOBİ’lerin finansal problemlerini çözmektir. Dünyanın birçok ülkesinde olduğu gibi ülkemizde de KGF’nin temel amacı finansal açıdan KOBİ’lere destek olmaktır. Ülkemizde 1991 yılında kurulan ve 1994 yılında ilk kredi kefaletini gerçekleştiren KGF hakkında bugüne kadar pek çok çalışma yapılmış ancak İslam iktisadı ve fıkıh açısından bir çalışmaya henüz konu olmamıştır. Hâlbuki KGF’nin amaçlarına bakıldığında İslam iktisadının hedefleri açısından önemli bir kurum olduğu görülmektedir. Çalışmada öncelikle KGF’nin işleyişi ele alınmış ve konumuzla alakalı temel noktalar başlıklar halinde verilmeye çalışılmıştır. Sistemin işleyişi kefalet akdine dayalı olduğundan konuya bu açıdan yaklaşılmış ve garanti akdi ile arasındaki farklara değinilmiştir. Kefalet akdi ele alınırken fıkhi birikim, günümüz mer’i hukukla karşılaştırmalı olarak ele alınmış, böylece birleştikleri ve ayrıldıkları hususlar ortaya konulmaya çalışılmıştır. Ayrıca işleyişte görülen kefalet karşılığında ücret veya komisyon alınması, faizli borçlara kefil olunması vb. fıkhi problemler ele alınmış ve bunlara çözüm yolları aranmaya çalışılmıştır. Çalışmada salt fıkhi ilkelerle yetinilmemiş ve konu, İslam iktisadının temel ilkeleri açısından da değerlendirmeye tabi tutulmuştur. Bu açıdan konvansiyonel iktisat ile İslam iktisadı arasındaki farklara dikkat çekilmeye çalışılmış ve sistemin daha verimli olması açısından yapılan eleştirilerin yanı sıra çözüm yolları da zikredilmeye çalışılmıştır.