Comparative Analysis of Transparency in Conventional and Blockchain Zakat Management
DOI: https://doi.org/10.26618/bvyhfp45
Zakat, Blockchain, Transparency, Muzakki Trust, Digital Zakat Management
Abstract
Zakat management has an important role in realizing a just and sustainable Islamic economic system. However, the practice of conventional zakat management still faces various problems, especially related to transparency and trust of muzakki. Periodic financial statements, manual recording that is prone to errors, and the absence of an independent verification mechanism, can raise doubts among muzakki about the accountability of zakat institutions. Meanwhile, the development of blockchain technology offers alternative solutions through decentralized, immutable, transparent recording mechanisms, and automation features through smart contracts. This study aims to analyze the difference in transparency and the level of trust between conventional zakat management and zakat management using a blockchain-based system. The research method uses a qualitative-descriptive approach through literature review, comparative analysis, and conceptual analysis. The results of the study show that blockchain is able to provide real-time transparency, permanent trail audits, and open verification that significantly increases muzakki's trust. Thus, the integration of blockchain in zakat management has the potential to strengthen institutional accountability, increase public legitimacy, and create more modern and reliable zakat governance.
References
Ali, M., & Hassan, R. (2021). Blockchain Technology for Islamic Social Finance: Opportunities and Challenges. Journal of Islamic Finance, 10(2), 45–58.
Awan, U. (2021). Utilizing blockchain for enhanced accountability in zakat distribution. Asian Journal of Accounting Research, 6(1), 55–70.
Aziz, M.R.A.B., & Anim, N.A.H.M. (2020). Trust towards zakat institutions among Muslim business owners. Jurnal Ekonomi & Keuangan Islam, 6(1), 1–9.
BAZNAS. (2022). Laporan Pengelolaan Zakat Nasional 2022. Jakarta: BAZNAS RI.
Butar-Butar, A. A., Napitupulu, R. M., & Nasution, H. F. (2022). The level of public trust analysis in paying zakat at BAZNAS Sibolga City. JISFIM: Journal of Islamic Social Finance Management, 3(2), 183–190.
Dandi, M. (2025). Blockchain and Islamic finance: Innovating within tradition. Journal of Islamic Economic Insights, 1(1), 29–39.
Denia, F. N., Gautama, B., & Huda, N. (2024). Blockchain in Islamic finance: A bibliometric review. At-Tijaroh: Jurnal Ekonomi dan Bisnis Islam, 10(2), 120–138.
Fadhilah, N. (2025). Inclusive zakat governance: Legal-theological perspectives. Proceedings of International Conference on Islamic Economics Studies (ICONIES).
Hamdani, L. (2020). Zakat blockchain: A descriptive qualitative approach. EkBis: Jurnal Ekonomi dan Bisnis, 4(2), 492–507.
Hidayanti, N. F. (2025). Optimizing digital-based zakat management: A systematic literature review. JSEIT: Jurnal Syariah Ekonomi dan Inovasi Teknologi, 5(2), 200–215.
Hilyatin, D.L., Riyadi, S., & Basrowi. (2024). Digital zakat management, transparency in zakat reporting, and zakat payroll system toward zakat management accountability and its implications on zakat growth acceleration. International Journal of Data and Network Science, 8(1), 597–608.
Hotimah, H. (2023). The effects of accountability and transparency on muzakki’s trust: A meta-analysis. Review of Islamic Economics and Finance, 4(1), 45–60.
Ikhsan, N. (2023). Blockchain zakat in zakat management organizations, is it necessary? Journal of Enterprise Development, 5(3), 317–330.
Ikhwandha, M.F., Ikhsan, A., & Fadilah, H. (2019). The influence of accountability, transparency, affective and cognitive trust toward the interest in paying zakat. Jurnal Akuntansi & Auditing Indonesia, 23(2), 142–154.
Ismail, M., & Rahman, A. (2020). The future of zakat management: A blockchain perspective. Journal of Islamic Finance, 9(2), 25–40.
Jayadi, A. (2024). Implementation of digital fundraising in zakat management. Proceedings of the International Conference on Zakat (ICONZ BAZNAS).
Judijanto, L., Sudarmanto, E., Bakri, A. A., Jasiah, J., & Irwan, M. (2024). Analysis of effectiveness and challenges of digital zakat management: Case study on Shopee and Tokopedia platform. West Science Islamic Studies, 2(1), 1–7.
Kasri, R. A., & Sosianti, M. W. (2023). Determinants of the intention to pay zakat online: The case of Indonesia. Journal of Islamic Monetary Economics and Finance, 9(2), 275–294.
Khairi, K. F., Laili, N. H., Sabri, H., Ahmad, A., Pham, V. H., & Tran, M. D. (2023). The development and application of the zakat collection blockchain system. Journal of Governance and Regulation, 12(3), 100–112.
Khulataini, L. (2025). Analysis of accountability and transparency of digital zakat. Ekonomipedia, 5(1), 45–56.
Kuanova, L. A., Sagiyeva, R., & Shirazi, N. S. (2021). Islamic social finance: A literature review and future research directions. Journal of Islamic Accounting and Business Research, 12(5), 707–728.
Maimuna, I. (2025). Digitalisasi pembayaran zakat dalam upaya meningkatkan efektivitas penghimpunan dan pengelolaan zakat (Studi kasus BAZNAS Kota Malang). OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi, 9(1), 45–60.
Makarim, D. F., & Hamzah, M. Z. (2024). Peran dan potensi digitalisasi manajemen zakat: Sebuah systematic literature review. Jurnal Ilmiah Ekonomi Islam, 10(1), 463–471.
Mangawing, A., Hasan, H. A., & Nur, M. (2023). Digitalisasi UMKM dan Transparansi Keuangan. Jurnal Ekonomi dan Bisnis, 7(3), 112–128.
Masrukhan, M. (2024). Penerapan blockchain dalam manajemen wakaf dan zakat. Dinamika Ekonomi, 3(1), 45–58.
Mohamed, S., & Idris, K. (2024). Enhancing Zakat Governance Through Blockchain-Based Systems. International Journal of Islamic Economics, 5(1), 77–95.
Mushdalifah, M. (2024). Legal analysis of digital zakat management: Security, transparency, and sharia compliance. Collaborative Review: Jurnal Hukum Ekonomi Syariah, 4(1), 25–40.
Nafi’ Hasbi, M. Z. (2024). Transparency of zakat funds to increase public trust in zakat institutions. JIESBI: Journal of Islamic Economics, Social and Business Insight, 2(1), 15–28.
Nakamoto, S. (2020). Blockchain as Distributed Ledger System. Technology and Society Review, 8(4), 55–63.
Ningsih, F. M. (2024). Peran teknologi blockchain dalam pengelolaan dana sosial Islam. Citizen: Jurnal Ilmiah Multidisiplin Indonesia, 8(1), 70–82.
Putri, N. N. (2025). The potential application of blockchain technology in zakat management in Indonesia. JIBEST: Journal of Islamic Business, Economics and Social Transformation, 4(2), 55–68.
Rahman, A. (2025). How safe are principles and good corporate governance in Islamic financial institutions? JATI: Jurnal Akuntansi dan Keuangan Islam, 7(1), 50–68.
Samsudin, S. (2024). Exploring Islamic social finance practices in Muslim communities. Medag: Journal of Islamic Economic Development, 3(2), 90–105.
Supriadi, I. (2024). Decentralized Islamic finance: Harnessing blockchain and fintech. El Dinar: Jurnal Keuangan dan Perbankan Syariah, 12(2), 145–162.
Suselo, D. (2025). Analysis of factors influencing public trust in the adoption of digital zakat platforms. El Kahfi: Jurnal Ekonomi dan Perbankan Syariah, 4(1), 75–90.
Ummah, S. (2025). Effectiveness and accountability of zakat fund management: Evidence from Yakesma. Golden Ratio of Finance and Management, 5(2), 510–525.
Uula, M. M. (2025). Smart contracts and the Islamic finance industry. Journal of Islamic Economic Law, 4(1), 60–72.
Widiastuti, T., Ningsih, S., Prasetyo, A., Mawardi, I., et al. (2022). Developing an integrated model of Islamic social finance: Toward an effective governance framework. Heliyon, 8(10), e10383.
Yusoff, M., & Fauzi, H. (2021). Smart Contract for Zakat Distribution Management. International Journal of Financial Innovation, 3(2), 84–97.
Zamroni, M. A. (2023). Exploring zakat distribution via blockchain in Indonesia. International Journal of Islamic Social Economics, 4(2), 120–135.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Hurriah Ali Hasan
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
