Sujud: Jurnal Agama, Sosial dan Budaya
Vol. 2 No. 3 (2026): JUNI-SEPTEMBER

Analisis Pengelolaan Donasi Digital dalam Perspektif Akuntansi Islam pada Platform Crowdfunding Syariah

St Amirah Hasbir (Institut Agama Islam Negeri Bone)
Dhea Artika (Institut Agama Islam Negeri Bone)
Fadil Maulana (Institut Agama Islam Negeri Bone)
Masyhuri Masyhuri (Institut Agama Islam Negeri Bone)



Article Info

Publish Date
03 Jun 2026

Abstract

The rapid development of digital technology has encouraged the emergence of sharia crowdfunding platforms as a modern medium for collecting and distributing social funds. Digital donation systems provide convenience, efficiency, and increase public participation in Islamic philanthropic activities. However, the growing use of digital platforms also raises various issues related to transparency, accountability, and compliance with Islamic accounting principles. This study aims to analyze the management of digital donations from the perspective of Islamic accounting on sharia crowdfunding platforms. The research uses a descriptive qualitative method with a literature study approach by examining journals, books, regulations, and previous studies related to Islamic accounting and digital donation management. The findings indicate that sharia crowdfunding platforms have generally implemented the principles of transparency and accountability in fund management, although challenges still remain regarding supervision, financial reporting standardization, and public trust. From the perspective of Islamic accounting, digital donation management must prioritize honesty, justice, trustworthiness, and compliance with Islamic principles. Therefore, strengthening sharia supervision, improving digital security systems, and increasing public literacy regarding sharia financial technology are essential to optimize digital donation management on sharia crowdfunding platforms.

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Journal Info

Abbrev

sujud

Publisher

Subject

Religion Humanities Decision Sciences, Operations Research & Management Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Sujud dimaknai sebagai tindakan menundukkan diri dengan meletakkan dahi ke tanah sebagai bentuk penghormatan, kepatuhan, atau kerendahan hati kepada Yang Maha Esa. Sujud menjadi simbol spiritualitas, kesetaraan sosial, dan nilai budaya yang luhur, menyatukan aspek religius dengan nilai-nilai ...