Friday, October 25, 2013

Islamic Finance: Time Value of Money, Islamic and Conventional Perspectives



ISSUE:
Some scholars in Islamic economics argued that the concept of time value of money is a key to the door or riba which is prohibited in Islam. However, some scholars are of the opinion that time value of money is a concept valid in Islamic economics. What are your opinions on this issue?
DISCUSSION:
Islam prohibits riba because riba deprives justice and discourage people from undertaking real economic activities. Profit earned from money that is loaned to debtor is considered as interest or usury. Riba gives a picture that money itself can earn profit (in the form of interest) by lending it to who needs it. The Quran forbids the charging of interest or riba on money lent. There are general consensus among Shariah economic scholars that riba is not only restricted to usury but encompasses interests as well.
Legally, from the Islamic belief, riba is strongly condemned by Allah. Allah said in the Quran “O you who believe, do not consume riba with redoubling and protect yourself from God, perchance you may be blissful.” (Al-Imran: 130). Islam does not recognize the earning from interest or riba derived from loan/borrowing activity was a fair business transaction.
Capitalist economic considers money as commodity and a resource for production. Therefore it has value or cost which is determined by several factors such as time preference for consumption, production opportunities and inflation. Thus, time preference embodies the concept that money to grow its value in future from the current time. This concept is called Time Value of Money.
The Time Value of Money (TVM) concept says that time has value. The principle of this concept is that money at present time is worth more than the same amount in the future due to its potential earning capacity. For example, person X who has money and does not use it either for real-economic investment activities or commercial trading, but lend it to other person Y payable in a year with 10% interest. Instead of reaping profit from business, X’s money grow 10% at the end of the year because Y has to pay X the principal plus 10% interest. The concept regards that the payment of interest is to compensate X for the opportunity loss he could get if he were to invest on other project. This means money borrowed for a period of time must pay rent. According to the Quran, this form of value of money is riba and sinful to anyone to take or give it.
Contradict to the TVM concept of the capitalist economy, Islam regards money could not grow because of time factor from lending activities. In Islam, money should be used for productive economic activities such as buy and sell or trade so that there is a circulation of money. The money will have to pay zakat (an Islamic type of zakat) if it left idle in save. An increase of value due to interest is prohibited but allowed if it derived from trade. Allah said “Allah has permitted trade and has forbidden interest” (Al-Baqarah: 275).
However, the time value of money is not ruled out in Islamic financial perspective as long as it is not part of lending relationship in which it is claimed as a predetermined value (Ahmad and Hassan, 2004).
Unlike conventional belief that regards money as a medium of exchange and commodity, Islamic economy defines money as the medium of exchange not the commodity. Money has no value in itself but represent a value for the commodity.
The concept of time value of money in Islamic finance is that called the Positive-Time-Preference (PTP). The consumption and production activities take time and to calculate the time value of money based on the real time that used for the activities as we known as ex-post in modern economics. The concept of PTP is supported by majority of Shariah scholars that the price for cash sale and credit sale can be varied. The example of the difference of price for cash and credit sale can be seen in Salam contract which price paid in advance for future delivery of good is less than cash and carry price.
Time is considered as a valuable economic resource that can be explained into two positions (Batcha, 2009):
(1)        Opportunity cost of postponing current consumption for future consumption; and
(2)       Opportunity cost of not being able to invest funds in productive activity.
Thus, compensation should be made for utility or possibility of earning a profit on funds.
In line with the Quran and Hadith teachings, Islam encourages people to pay their debts more than the amount borrowed which is purely voluntary as a token of gratitude and the incremental amounts denoted that Islam’s acknowledgement of PTP (Ayub, 2004).
In explaining the recognition of time value of money from Islamic perspective is that the compensation (conventional finance called ‘interest’) cannot be contractually predetermined because there is no certainty (gharar) in any outcome and the compensation is derived from the trading transactions that is ‘profit’ or out of courtesy by the borrower.
Based on the explanations above, majority of Islamic economist believe that economic agents in an Islamic economy will have a positive time preference and there will be indicators available in the economy to approximate the rates of their time preferences, generally determined by the preference in an Islamic economy, as made in a number of studies on investment behavior in the Islamic perspective (Ayub, 2007).
The important conclusion view is Islam is time value of money is acceptable in respect of the pricing assets and their usufruct. It is not acceptable with regard to any addition to the principal of loans or debts. Valuation of credit period based on the value of the goods or their usufruct is different from the conventional concepts of ‘opportunity cost’ or the ‘time value’ (Ayub, 2004).

No comments: