Mohammed Al-Momani
The objective of the establishment of Islamic banks is to be comprehensive, banks operating in all investment formulas are compatible with Islamic law, such as the participation ending in ownership ( the diminishing of participation ), but noted the lack of focus on the formula of participation ending in ownership, which preferring other formulations based on sales especially for purchase cost-plus that affected by the banking reality based on the basis of usury-based, in addition to the reduction in risk in this version that was not existent in sales, compared to other high-risk versions. Therefore, this research aims to study the participation ending in ownership and to emphasize the positive potential in the interest of the Islamic banks and financial institutions, if applied within the investment activities, At the end of search reached to a state of result and most important formulae results is that the formula of participation ending in ownership is one of the important formulae to increase economic development, but there is a reluctance in Islamic banks toward the application of this formula in it’s the investment, and Perhaps the reason that dealers with Islamic banks, according to this formula is not the moral dimension of Islamic or lack of knowledge and the ignorance of the customers in this format. Based on these results, the researcher recommended the administration of Islamic banks and financial institutions to expand benefit from the advantages of participation ending in ownership by investing in the commercial, real estate and industrial sectors within the framework of Shariah control. It is also recommended that the administration of the Islamic banks and financial institutions carry out propaganda campaigns and promotion in different media, audio-visual, to show their clients the importance of this formula and marketing best.