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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics)
Hilma Fanniar Rohman
Islamic State University Maulana Malik Ibrahim Malang
Religion Economics, Econometrics & Finance Social Sciences

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Bridging Islamic Philanthropy and Digital Economy: A Maqashid Shariah Model for Zakat on Digital Assets Hilma Fanniar Rohman; Ilfi Nur Diana; Eko Suprayitno
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 17 No. 2 (2025)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v17i2.44928

Abstract

The rapid digital transformation has given rise to various new forms of assets which challenge the zakat framework in Islamic finance. This research explores the integration of Maqashid Shariah in development of zakat model for digital assets to ensure compliance with Islamic economic principles. An exploratory qualitative approach is used to analyze classical fiqh literature, contemporary fatwas, and experts' views. The results show that digital assets that fulfill the criteria of full ownership and growth potential can be subject to zakat. Blockchain technology and smart contracts can potentially increase transparency and efficiency in zakat management. The proposed model contributes to Islamic financial inclusion, regulatory strengthening, and modernization of zakat institutions. Keywords: zakat; maqashid sharia; digital assets; blockchain; islamic finance   Abstrak  Transformasi digital yang pesat telah melahirkan berbagai bentuk aset baru yang berimplikasi pada kerangka zakat dalam keuangan Islam. Penelitian ini mengeksplorasi integrasi Maqashid Syariah dalam pengembangan model zakat untuk aset digital guna memastikan kepatuhan terhadap prinsip ekonomi Islam. Pendekatan kualitatif eksploratif digunakan dengan menganalisis literatur fiqh klasik, fatwa kontemporer, dan pandangan para ahli. Hasil penelitian menunjukkan bahwa aset digital yang memenuhi kriteria kepemilikan penuh dan berpotensi berkembang dapat dikenakan zakat. Selain itu, teknologi blockchain dan smart contracts berpotensi meningkatkan transparansi dan efisiensi dalam pengelolaan zakat. Model yang diusulkan berkontribusi pada inklusi keuangan Islam, penguatan regulasi, dan modernisasi lembaga zakat. Kata Kunci: zakat; maqashid syariah; aset digital; blockchain; keuangan islam
Co-Authors Eko Suprayitno Ilfi Nur Diana