Özet:

Throughout history, gold has had an important place in economic life. Used as a means of payment for a long time in the monetary system, gold later became stability, safe haven, the economic power of states, and the most important investment tool. It is also a means of payment, savings, and investment in the Islamic world with a population of 1.7 billion today. However, the financialization of the economic system in the world has made it obligatory for individuals, businesses, and their states to keep up with the system. In the Islamic world, after the 1950s, in the states that gained their independence from the yoke of imperialism, with the increase in production, growth, development, and value of oil, the investment and financing instruments and institutions that can be integrated into the modern economic system have found themselves again. Gold, which is an investment tool for both individuals, businesses, and states, has gained a new dimension with the accounts opened within the banks within the financialization system. The debate on whether gold accounts opened in banks is permissible for various reasons has been going on for a long time. Due to these discussions, people invest in physical gold but refrain from using a more liquid and safe tool through the banking system. While these discussions were ongoing, the Accounting and Supervision Agency for Islamic Financial Institutions (AAOIFI) issued the Standard on Gold and Gold Transactions at the end of 2016 and decided that gold accounts are permissible as long as various conditions are met before banks. The results of this decision, there have been changes, especially under the mattress called as gold to the banking system integration with the accelerated banks within the gold account the amount of the investor and the amount of Islamic Cooperation is reflected particularly in the Organization member states immediately to the economic system in Turkey. With Gold and Gold Transactions by AAOIF Rules for Standards, immediately after the publication of the 3500 tons of physical gold on the market in Turkey gold to be brought into the system and the gold market of efforts to stimulate the economy are recorded (gold accounts, under-based rental certificates, gold, and bonds, etc.) has begun. The studies yielded results in 2018 and were made available to the member banks and customers of which a Gold Transfer System has been established by Takasbank. With the Gold Transfer System, gold banking is primarily aimed at attracting savings kept in the form of gold to the economy, increasing the amount of savings in the country through financial markets, and preventing waste. Once accepted gold standard for the study that there is a significant increase in the gold account of the participation banks in Turkey and illustrates how a performance is examined in this regard. The reflex in the gold accounts of the gold standard before and after the publication was determined by the Mann Whitney U Test, one of the non-parametric tests. The study concludes that the gold deposits of about 10 billion per year between 2010-2016 increased by 21 times over 4 years in Turkey it said it reached 210 billion TL. On the other hand, it can be stated that on a quantity basis, the gold level in the banking system reached 135 tons, and the enterprises partially achieved their purpose. In addition, it was concluded that participation banks had approximately 2 times better performance in terms of gold per branch compared to conventional banks before and after the publication date of the standard. In addition, it has been revealed that after the publication of the standard, a significant increase was achieved in gold accounts in participation banks and gold accounts of conventional banks. However, the expectation of an increase in gold accounts of participation banks compared to conventional banks before and after the publication of the standard could not be confirmed and it was concluded that there was no significant difference. When the results are evaluated together, it can be said that although participation banks are superior in terms of gold accounts per branch compared to conventional banks, they have not been successful enough in explaining the relevant standard since the date the gold standard was published and they could not evaluate the relevant advantage in their favor.