نشأة هيئات الرقابة الشرعية المركزية ودورها في تنظيم العمل المصرفي الإسلامي وأثر قراراتها: دولة الإمارات العربية المتحدة نموذجا

The Emergence Of Central Shariah Supervisory Bodies, Their Role In Regulating Islamic Banking Sector And The Impact Of Their Decisions: The United Arab Emirates As An Example

Authors

  • Sofien Bessais PhD Candidate
  • Habeebullah Zakariyah Associate Professor
  • Azman Mohd Noor Professor

Keywords:

Authority, Supervision, Banks, Decisions, United Arab Emirates

Abstract

Central Shariah Supervisory Bodies differ from one country to another in their form and tasks, as well as in the strength and impact of their decisions on the work of Islamic banking institutions. While this study highlights the Higher Shariah Authority (HSA) in the United Arab Emirates (UAE), the research problem lies in the impact of its decisions, which, despite their positive impact on regulating the Islamic banking sector in the UAE, had - in some cases - negative effects on some institutions. This study aims to understand the emergence of Central Sharia Supervisory Bodies, their development, and the needs that led to their emergence and spread in many countries. It also aims to know the role of the Higher Shariah Authority (HSA) in the United Arab Emirates (UAE) in developing and regulating Islamic banking work in the country, the efforts it has made to achieve this, and the impact of its decisions on the work of Islamic banking institutions operating in the UAE. The study was built on an inductive approach by collecting and tracking records related to the establishment and history of Central Shariah Supervisory Bodies, as well as by tracking and extrapolating the decisions and standards of Shariah governance of the HSA. The study also used a semi-structured interview approach by conducting interviews with a number of Islamic banking institutions in the UAE in order to find out the impact of the HSA decisions on their work. This research concluded that: the United Arab Emirates was late in establishing the HSA, despite the issuance of the 1985 law stipulating its establishment, but this did not happen until 2018, and many countries preceded it in doing so. Also, it concluded through the interviews that the decisions of the HSA - despite the important and pivotal role it played- had a negative impact on some institutions operating in the UAE due to the lack of an outcome study of some decisions taken. Finally, some suggestions and recommendations were presented to overcome these problems.

ملخص البحث
إن هيئات الرقابة الشرعية المركزية تختلف من بلد إلى آخر في شكلها ومهامها وكذلك في قوة وأثر قراراتها على عمل المؤسسات المصرفية الإسلامية. وإذ تسلط هذه الدراسة الضوء على الهيئة العليا الشرعية بدولة الإمارات العربية المتحدة، فإن مشكلة البحث تكمن في أثر قراراتها التي وبالرغم من أثرها الإيجابي في تنظيم القطاع المصرفي الإسلامي بالدولة غير أنه كان له -في بعض الأحيان- آثار سلبية على بعض المؤسسات. تهدف هذه الدراسة إلى الوقوف على تاريخ نشأة هيئات الرقابة الشرعية المركزية وتطورها والحاجة التي أدت إلى ظهروها وانتشارها في عديد من الأقطار. كما تهدف إلى معرفة دور الهيئة العليا الشرعية بدولة الإمارات العربية المتحدة في تطوير وتنظيم العمل المصرفي الإسلامي بالدولة وما قامت به من جهود من أجل تحقيق ذلك وأثر قراراتها على عمل مؤسسات الصيرفة الإسلامية العاملة بالإمارات. واتبعت الدراسة المنهج الإستقرائي، وذلك بجمع وتتبع ما تم تدوينه في ما يخص إنشاء هيئات الرقابة الشرعية المركزية وتاريخ نشأتها، وكذلك بتتبع واستقراء قرارات ومعايير الحوكمة الشرعية للهيئة العليا الشرعية بالمصرف المركزي الإماراتي. كما استخدمت الدراسة أسلوب المقابلات شبه المنظم لجمع المعلومات، حيث تم إجراء مقابلات مع عدد من مؤسسات الصيرفة الإسلامية بدولة الإمارات بغية معرفة أثر قرارات الهيئة العليا على عملها. وتوصلت الدراسة إلى نتائج، من أهمها: أن الإمارات العربية المتحدة تأخرت في إنشاء الهيئة العليا الشرعية بالرغم من صدور قانون سنة 1985 الذي نص على إنشاءها إلا أن ذلك لم يتم إلا سنة 2018، وسبقتها في ذلك العديد من الدول. كما تم التوصل من خلال المقابلات إلى أن قرارات الهيئة العليا الشرعية، وبالرغم من الدور المهم والمحوري الذي لعبته، كان لها أثر سلبي على بعض المؤسسات العاملة بالدولة وذلك نتيجة عدم دراسة مآل بعض القرارات والقوانين التي سنتها. وفي الأخير تم تقديم بعض المقترحات والتوصيات لتجاوز هذه الإشكالات.

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Author Biographies

Sofien Bessais, PhD Candidate

Institute of Islamic Banking & Finance (IIBF), International Islamic University Malaysia (IIUM).

Habeebullah Zakariyah, Associate Professor

Institute of Islamic Banking & Finance (IIBF), International Islamic University Malaysia (IIUM).

Azman Mohd Noor, Professor

Institute of Islamic Banking & Finance (IIBF), International Islamic University Malaysia (IIUM).

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Published

2024-07-15

How to Cite

Bessais, S., Zakariyah, H., & Mohd Noor, A. (2024). نشأة هيئات الرقابة الشرعية المركزية ودورها في تنظيم العمل المصرفي الإسلامي وأثر قراراتها: دولة الإمارات العربية المتحدة نموذجا: The Emergence Of Central Shariah Supervisory Bodies, Their Role In Regulating Islamic Banking Sector And The Impact Of Their Decisions: The United Arab Emirates As An Example . Al-Qanatir: International Journal of Islamic Studies, 33(4), 422–437. Retrieved from https://al-qanatir.com/aq/article/view/792