Methodological Foundations and Modern Development Directions for The Development of Islamic Finance in Commercial Banks

This article scientifically and theoretically examines the methodological foundations and modern development directions of Islamic finance in commercial banks. The methodological approaches of Islamic finance based on Sharia principles, profit and loss sharing mechanisms, financing models based on real assets, and institutional governance principles are analyzed. The study also evaluates modern trends in international practice, such as conceptual approaches, the Islamic ethical economy paradigm, the profit and loss model, institutional integration, Islamic FinTech, and sustainable development.