<![CDATA[This study aims to analyze the transparency of ta’zir fund management on the Dana Syariah fintech platform and assess its compliance with DSN-MUI Fatwa No. 17/DSN-MUI/IX/2000 concerning sanctions for customers who are able but deliberately delay payment. The study employs a qualitative approach with a descriptive-analytical method. Data were collected through a literature review and documentation of relevant reports and official publications. The findings indicate that Dana Syariah imposes ta’zir sanctions for late payments by developers. In accordance with the fatwa, funds collected from such sanctions are not recognized as institutional income but are required to be allocated for social purposes. Transparency in the management and reporting of ta’zir funds is therefore essential to ensure accountability and consistency between fintech practices and sharia principles. This study contributes to the literature by focusing specifically on the transparency and reporting of ta’zir funds on a sharia-compliant fintech platform, an area that remains relatively underexplored. The findings highlight the importance of disclosing information on the sources, management, and distribution of ta’zir funds as part of strengthening governance, sharia compliance, and public trust in the digital Islamic finance ecosystem.]]>
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