Document Type : Science - Research (Islamic Banking)

Authors

• akram taftiyan ¹
• Behzad Haji Hosseini ²
• Fatemeh Mansouri Mohammad Abadi ³

¹ Associate Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran

² Master. Student, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.

³ Ph. D. Student, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.

Abstract

Islamic wisdom financing is one of the most important parts of Islamic social finance, which plays a very important role in curbing poverty and improving the standard of living, per capita income, employment level, as well as achieving the purposes of Sharia, profitability and sustainability. The present study was conducted with the aim of examining the views of the experts of the credit department of banks and borrowers in relation to the implementation requirements of Islamic microfinance. In this research, a quantitative approach was used, so that the t-test was used using SPSS software to examine the research questions., the statistical population of bank customers, the unlimited statistical population and the other statistical population is limited to the employees of Yazd bank branches, the number of statistical samples is equal to 384 for unlimited and for the limited population to 80 cases, 66 samples have been selected by random sampling method. The findings of the research show that the education and financing science of borrowers is at a lower level than the lenders, so that in the case of contract cost variables, duration, collateral requirements/documents, and variances assumption inequality was reported. As a result, there is significance between the amount of the mentioned variables according to the experts' point of view. This means that the group of lenders has a higher average score than the group of borrowers, which shows the difference in the average of the two groups.

Keywords

• Islamic Banking
• Microfinance
• Islamic Microfinance
• Bank Credits

Main Subjects

• Science - Research (Islamic Banking)