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Islamic Banking

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Last date : 26-Jun-2026

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Islamic Banking


Paul A. Adekunte | Matthew N. O. Sadiku | Janet O. Sadiku



Paul A. Adekunte | Matthew N. O. Sadiku | Janet O. Sadiku "Islamic Banking" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-10 | Issue-1, February 2026, pp.934-939, URL: https://www.ijtsrd.com/papers/ijtsrd100154.pdf

Islamic banking is a financial system founded on the principles of Sharia (Islamic law), with emphasis on ethical conduct, social justice, and the linkage of finance to real economic activity. Islamic banking unlike the conventional banking prohibits the payment or receipt of interest (riba), excessive uncertainty (gharar), and speculative activities (maisir), while promoting profit-and-loss sharing cum asset-backed transactions. Its core financing mechanisms such as Murabaha (cost-plus sale), Mudarabah (profit-sharing partnership), Musharakah (joint venture), and Ijarah (leasing) enable Islamic banks to provide financial services that are both commercially viable and compliant with religious principles. In order to maintain compliance, governance is ensured through Sharia supervisory boards, which oversee product design and operations. Regardless of the challenges related to standardization, liquidity management, and regulatory harmonization, Islamic banking has continued to expand across both Muslim-majority and non-Muslim countries, offering an alternative model of finance that integrates economic efficiency with moral and social responsibility. This paper attempts to holistically look at the challenges facing Islamic banking, solutions to them, and its benefits to humanity.

Islamic banking, Sharia (Islamic law), Islamic commercial jurisprudence (Fiqh al-Mu’amalat), social responsibility, riba (usury or interest), zakat, equity and justice.


IJTSRD100154
Volume-10 | Issue-1, February 2026
934-939
IJTSRD | www.ijtsrd.com | E-ISSN 2456-6470
Copyright © 2019 by author(s) and International Journal of Trend in Scientific Research and Development Journal. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0) (http://creativecommons.org/licenses/by/4.0)

International Journal of Trend in Scientific Research and Development - IJTSRD having online ISSN 2456-6470. IJTSRD is a leading Open Access, Peer-Reviewed International Journal which provides rapid publication of your research articles and aims to promote the theory and practice along with knowledge sharing between researchers, developers, engineers, students, and practitioners working in and around the world in many areas like Sciences, Technology, Innovation, Engineering, Agriculture, Management and many more and it is recommended by all Universities, review articles and short communications in all subjects. IJTSRD running an International Journal who are proving quality publication of peer reviewed and refereed international journals from diverse fields that emphasizes new research, development and their applications. IJTSRD provides an online access to exchange your research work, technical notes & surveying results among professionals throughout the world in e-journals. IJTSRD is a fastest growing and dynamic professional organization. The aim of this organization is to provide access not only to world class research resources, but through its professionals aim to bring in a significant transformation in the real of open access journals and online publishing.

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