employee
An analytical review of the principles and practices of Islamic Partnership Financing (PLS), based on the Sharia contracts of mudarab and musharak, is presented, focusing on the division of risks, profits and losses as opposed to traditional interest rate lending. The key instruments of Islamic finance (murabaha, ijara, sukuk, etc.), their ethical basis (ban on riba, mysir, investment in haram) and the impact on sustainable development, financial inclusion, support for small and medium-sized businesses, and innovation are considered. Particular attention is paid to synergy with ESG criteria, the role of green sukuk in climate projects, as well as the integration of fintech (digital banks, crowdfunding, blockchain) into Islamic finance in countries like Malaysia, Indonesia, Bahrain, UAE etc. In conclusion, the potential of partnership financing for ethical and sustainable economic growth, including convergence with modern technologies, is highlighted.
islamic finance, partnership financing, mudarabah, musharakah, murabahah, sukuk, green sukuk, Shariah, riba, sustainable development, Islamic fintech
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