An-Najah University Journal for Research - B (Humanities)

The Reality of the Application of Cost System in Islamic Bank- Jordan Case
Authors:

Article info

2021-09-06
2022-02-08
1157 - 1182

Keywords

  • Islamic banks
  • Cost Systems
  • Activity Based Costing System
  • Islamic Accounting

Abstract

This research aims to identify the nature of the application of cost systems in Islamic banks in terms of their concept, conditions and legitimate purposes, then stand on the analysis of the reality of the application of cost a Systems based on activities in one of the Jordanian Islamic banks. The researcher concluded the cost systems in Islamic Banking have some specificity derived from the rules and provisions of Islamic law, and the application of the activity-based costing system in Jordanian Islamic Banks achieves the ability to make sound administrative decisions.

Recommended Citation

Al-Rifai, O. (2023). The Reality of the Application of Cost System in Islamic Bank- Jordan Case. An-Najah University Journal for Research - B (Humanities), 37(6), 1157–1182. https://doi.org/10.35552/0247.37.6.2031
[1]O. Al-Rifai, “The Reality of the Application of Cost System in Islamic Bank- Jordan Case,” An-Najah University Journal for Research - B (Humanities), vol. 37, no. 6, pp. 1157–1182, Jun. 2023, doi: 10.35552/0247.37.6.2031.
Al-Rifai, Omima. “The Reality of the Application of Cost System in Islamic Bank- Jordan Case.” An-Najah University Journal for Research - B (Humanities), vol. 37, no. 6, June 2023, pp. 1157–82. Crossref, https://doi.org/10.35552/0247.37.6.2031.
1.Al-Rifai O. The Reality of the Application of Cost System in Islamic Bank- Jordan Case. An-Najah University Journal for Research - B (Humanities) [Internet]. 2023 Jun;37(6):1157–82. Available from: http://dx.doi.org/10.35552/0247.37.6.2031
Al-Rifai, Omima. “The Reality of the Application of Cost System in Islamic Bank- Jordan Case.” An-Najah University Journal for Research - B (Humanities) 37, no. 6 (June 2023): 1157–82. https://doi.org/10.35552/0247.37.6.2031.

نظم التكاليف في البنوك الإسلامية دراسة حالة البنك الإسلامي الأردني
المؤلفون:

معلومات المقال

2021-09-06
2022-02-08
1157 - 1182

الكلمات الإفتتاحية

  • Islamic banks
  • Cost Systems
  • Activity Based Costing System
  • Islamic Accounting

الملخص

يهدف هذا البحث إلى التعرف على ماهية تطبيق نظم التكاليف في المصارف الإسلامية من حيث مفهومها وشروطها ومقاصدها الشرعية، ثم الوقوف على تحليل واقع تطبيق نظم التكاليف المبني على الأنشطة في أحد المصارف الإسلامية الأردنية. وقد خلص الباحث الى تمتع نظم التكاليف في المصرفية الإسلامية ببعض الخصوصية المستمدة من قواعد وأحكام الشريعة الإسلامية، كما يحقق تطبيق نظام التكاليف المبني على الانشطة في المصارف الإسلامية الأردنية القدرة على اتخاذ القرارات الإدارية السليمة.

Recommended Citation

Al-Rifai, O. (2023). The Reality of the Application of Cost System in Islamic Bank- Jordan Case. An-Najah University Journal for Research - B (Humanities), 37(6), 1157–1182. https://doi.org/10.35552/0247.37.6.2031
[1]O. Al-Rifai, “The Reality of the Application of Cost System in Islamic Bank- Jordan Case,” An-Najah University Journal for Research - B (Humanities), vol. 37, no. 6, pp. 1157–1182, Jun. 2023, doi: 10.35552/0247.37.6.2031.
Al-Rifai, Omima. “The Reality of the Application of Cost System in Islamic Bank- Jordan Case.” An-Najah University Journal for Research - B (Humanities), vol. 37, no. 6, June 2023, pp. 1157–82. Crossref, https://doi.org/10.35552/0247.37.6.2031.
1.Al-Rifai O. The Reality of the Application of Cost System in Islamic Bank- Jordan Case. An-Najah University Journal for Research - B (Humanities) [Internet]. 2023 Jun;37(6):1157–82. Available from: http://dx.doi.org/10.35552/0247.37.6.2031
Al-Rifai, Omima. “The Reality of the Application of Cost System in Islamic Bank- Jordan Case.” An-Najah University Journal for Research - B (Humanities) 37, no. 6 (June 2023): 1157–82. https://doi.org/10.35552/0247.37.6.2031.

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