Abstract:Banks are defined as financial intermediaries that borrow money from surplus spending units and lend to deficit spending units. During this process, they carry out four basic services: liquidity intermediation,…
diation, denomination intermediation, risk intermediation, and maturity intermediation. The nature of this intermediation makes banks face many risks, including liquidity risk, operational risk, credit risk, interest rate risk and foreign exchange risk. In this study we attempt to identified the determinants of bank risk in Tunisian context . We measured bank risk with (RWTA. NPL and Zscore). We used a sample of 11 banks quoted in financial market of Tunis for the period ( 2014-2023). By estimation of 3 models with the technique of panel data ,we found that liquidity ; total credit ; return on equity ; size ; capital ; economic growth and inflation have a significant effect on bank risk
Abstract:This article examines the genealogy of al-Syāṭibī’s maqāṣid thought in al-Muwāfaqāt, focusing on its intertextual roots and later influence in contemporary Islamic legal thought. Using qualitative library research and intertextual…
arch and intertextual analysis, it reads al-Muwāfaqāt not as an isolated text, but as part of a broader network of uṣūl al-fiqh traditions before and after al-Syāṭibī. The study argues that al-Syāṭibī’s maqāṣid theory was not entirely new, but represented a systematic development and epistemological reconstruction of earlier ideas, especially al-Ghazālī’s conception of maṣlaḥah mursalah. Al-Syāṭibī’s major contribution lies in transforming maṣlaḥah mursalah from a subsidiary legal proof into a foundational principle of Islamic legal reasoning. The article also shows that the Mālikī intellectual milieu of Granada, along with rational elements introduced through Mu‘tazilite theology and philosophy, contributed to the formation of his thought. After a long period of dormancy, al-Syāṭibī’s maqāṣid thought was revived through the publication of al-Muwāfaqāt in Tunisia and later developed by Ibn ‘Āshūr, contemporary uṣūl scholars, and Qur’anic hermeneutical thinkers such as Abdullah Saeed.
Abstract:Penelitian ini mengkaji pemikiran At-Tahir Ibn Ashur mengenai Maqashid Syariah, yang berfokus pada tujuan utama hukum Islam untuk mencapai kesejahteraan dan kebaikan universal dalam kehidupan manusia. Ibn Ashur, seorang…
ulama besar dari Tunisia, dikenal dengan pandangan progresif dan inovatifnya dalam hukum Islam. Beliau menekankan pentingnya memahami tujuan di balik setiap hukum syariah dan menerapkannya sesuai dengan kondisi zaman modern. Melalui pendekatan deskriptif kualitatif dan studi literatur, penelitian ini menggali konsep maqashid al-syariah yang dikembangkan oleh Ibn Ashur, termasuk perlindungan agama, jiwa, akal, keturunan, dan harta, serta penambahan elemen-elemen baru yang relevan dengan perkembangan sosial dan ekonomi masa kini. Hasil penelitian menunjukkan bahwa pemikiran Ibn Ashur tentang maqashid syariah dapat diimplementasikan dalam berbagai bidang kontemporer, seperti kesehatan publik melalui program vaksinasi, pengelolaan lingkungan untuk menjaga kesehatan dan sumber daya alam, serta pemanfaatan teknologi untuk pendidikan dan pengetahuan. Karya-karya Ibn Ashur, termasuk "Maqashid al-Syariah al-Islamiyah" dan "Tafsir al-Tahrir wa al-Tanwir", memberikan kontribusi signifikan dalam memperkaya pemahaman umat Islam tentang syariah dan menawarkan panduan praktis untuk menghadapi tantangan modern. Dengan demikian, pemikiran At-Tahir Ibn Ashur tentang maqashid syariah tetap relevan dan aplikatif dalam konteks kehidupan sehari-hari di era modern.