عقد الإستصناع وتطبيقاته في البنوك الإسلامية

Abstract

The aim of this study is to address the problem of applying the Istisna'a contract in Islamic banks in light of the increasing interest in this contract. Islamic banks are trying to develop in this contract to make it an important financing formula in the field of Islamic banking because it has significant financial characteristics and advantages. Contributes to the development of the industrial sector by encouraging the demand for industrial products and providing financing for industrial projects. Istisna can also contribute to increasing employment rates because it requires the use of certain skills. These advantages and others qualify Istisna'a to play an important role in economic development e. This study is based on Qatar Islamic Bank (QIB), which analyzed the average percentage of the bank's financing formulas during the period 2013-2018. This study concluded that Qatar Islamic Bank does not use Istisna'a significantly in its financing, Funding for this formula.