مدى التزام البنوك الإسلامية الأردنية بتطبيق معيار المحاسبة الإسلامي رقم 8 (المعدل) الإجارة والإجارة المنتهية بالتمليك
Abstract
هدفت الدراسة إلى بيان مدى التزام المصارف الإسلامية الأردنية بتطبيق الإجراءات والقواعد المتعلقة بعقد الإجارةة التشغيلية، وعقد الإجارة المنتهية بالتمليك، بصفة المؤسسة مؤجراً أو مستأجراً، كذلك بيان مدى التزام البنوك الإسلامية بمتطلبات الإفصاح الواردة في المعيار.
لتحقيق أهداف الدراسة تم إعداد استبانه من فقرات المعيار، وزعت على عينة الدراسة بواقع (80) استبانه، تم استرداد (62) استبانه بمعدل (77.5%) من الاستبانات الموزعة، وقد تم استخدام الأساليب الأحصائيه الوصفية واختبار (One Sample T-test) لتحليل البيانات واختبار الفرضيات.
وقد توصلت الدراسة إلى أن هناك التزاماً من قبل المصارف الإسلامية الأردنية بتطبيق الإجراءات والقواعد المتعلقة بعقد الإجارة التشغيلية وعقد الإجارة المنتهية بالتمليك وبدرجة مرتفعة. كذلك تبين أن هناك التزاماً بمتطلبات الإفصاح الواردة في المعيار. وأوصت الدراسة بضرورة أن تقوم هيئة الرقابة الشرعية بإلزام البنوك الإسلامية بجميع متطلبات المعيار(8)، وكذلك إلزامها بتطبيق جميع المعايير المحاسبيه الإسلامية.
This study aimed to show the compliance extent of Jordanian Islamic banks with the application of the procedures and rules relating to the operational lease and hire-purchase contract as lesser or lessee institution as well as the extent of Islamic banks compliance with disclosure requirements contained in the standard.
To achieve the objectives of the study a questionnaire was designed according to the standards' paragraphs and distributed to a study sample of 80 represents, 62 questionnaire recovered, represented (77.5%) of distributed questionnaires .The study used descriptive statistics and one sample t – test to analyze the data.
The study concluded that there is a high degree of adherence by Jordanian Islamic banks with application of the procedures and rules’ relating to the operational lease contract and capital lease. There is also a high degree of adherence to disclosure requirements contained in the standard. The study recommended that the Shariah committee should force the Islamic banks to be committed to the requirements of the standard (8).
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