Purification of non-halal income in Malaysian Islamic banks: an overview = Penyucian pendapatan tidak-Halal di bank-bank Islam Malaysia: satu tinjauan

• Main Authors: Mohd Yunus, Saidatolakma, Haneef, Sayed Sikandar Shah, Kamaruddin, Zuraidah, Mahmud, Mek Wok
• Format: Article
• Language: English
• Published: IIUM Press, International Islamic University Malaysia 2017
• Subjects: HG Finance; HG1501 Banking; HG3368 Islamic Banking and Finance; HJ Public Finance
• Online Access: http://irep.iium.edu.my/60682/1/60682_Purification%20of%20non-halal%20income.pdf; http://irep.iium.edu.my/60682/; http://journals.iium.edu.my/jiasia/index.php/Islam/article/view/616

Purification of non-halal income (NHI) is the process of deducting non-halal or tainted income deemed unacceptable by Sharʑah from the total income generated in Islamic banks. It is undeniable that Sharʑah non-compliance events still occur in Islamic banking system considering the fact that Islamic banks have not been able to fully comply with the requirements of Sharʑah in their transactions, operations and financial activities. The realization of Sharʑah non-compliance events in Islamic banks in some situations involve a financial impact which leads to NHI. All NHI identified must be purified since Islam does not allow any non-halal income to be held, kept and utilised for their own benefits. This paper will give a new insight on purification of NHI by first delineates the concept of mal haram in Islam as well as the Sharʑah non-compliant events realized in the banks, with special reference to cases involving Islamic banks in Malaysia. Penyucian pendapatan tidak halal (NHI) adalah proses memisahkan pendapatan tidak halal menurut Syari'ah daripada jumlah keseluruhan pendapatan yang dihasilkan oleh bank Islam. Tidak dapat dinafikan bahawa masih berlaku ketidakpatuhan Syariah dalam sistem perbankan Islam. Ini adalah kerana bank Islam tidak dapat mematuhi sepenuhnya keperluan Syariah dalam transaksi, operasi dan kegiatan kewangan mereka. Kewujudan perkara yang tidak mematuhi Syariah di bank Islam dapat memberi kesan kepada status kewangan yang boleh membawa kepada berlakunya pendapatan haram. Pendapatan tidak halal yang sudah dikenalpasti mesti disucikan kerana Islam tidak membenarkan apa-apa pendapatan tidak halal disimpan dan digunakan untuk faedah mereka sendiri. Kajian ini memberi pandangan baru tentang penyucian pendapatan tidak halal dengan membincangkan konsep harta haram dalam Islam serta perkara-perkara yang tidak patuh syariah yang berlaku di bank-bank Islam di Malaysia.