ASSESSING CASH FLOWS AND PAYMENT CAPACITY IN ISLAMIC FINANCING OF SMALL BUSINESSES IN UZBEKISTAN
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Keywords

Islamic financing, small business, cash flow, scenario analysis, liquidity, payment schedule.

How to Cite

Komilova Gulbadanbegim. (2026). ASSESSING CASH FLOWS AND PAYMENT CAPACITY IN ISLAMIC FINANCING OF SMALL BUSINESSES IN UZBEKISTAN. Zamonaviy Ilmiy Yondashuvlar Va Texnologik Taraqqiyotning Ustuvor yo‘nalishlari, 1(7), 167-171. https://doi.org/10.5281/zenodo.23349947

Abstract

This thesis develops a scenario-based assessment approach to evaluate the compatibility of Islamic financing obligations with small business cash flows. Based on a comparative analysis of the literature, an assessment procedure is proposed for baseline scenarios, declining revenue scenarios, and delayed revenue scenarios. The approach is based on jointly considering payment schedules, operating expenses, and liquidity reserves. The results are presented as a methodological proposal whose practical effectiveness has not yet been tested.

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References

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2. Bank Negara Malaysia. Financial Sector Blueprint 2022–2026. Kuala Lumpur, 2022.

3. Umarov S., Tlemsani I., Hashim M. A. M., Matthews R. Implementing Islamic banking in Uzbekistan. Journal of Islamic Business and Management. 2024. Vol. 14, No. 1. P. 21–36. DOI: 10.26501/jibm/2024.1401003.

4. Komilova G. Islamic Finance Development in Uzbekistan: A Comparative Benchmark Study with Lessons from Malaysia. New Uzbekistan University, 2026.