Bridging Islamic philanthropy and digital economy: A Maqashid shariah model for zakat on digital assets

Rohman, Hilma Faniar, Diana, Ilfi Nur and Suprayitno, Eko ORCID: https://orcid.org/0000-0002-5289-3918 (2025) Bridging Islamic philanthropy and digital economy: A Maqashid shariah model for zakat on digital assets. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 17 (2). pp. 325-348. ISSN 2407-8654

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Abstract

ENGLISH

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.

INDONESIA

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.

Item Type:	Journal Article
Keywords:	zakat; maqashid sharia; digital assets; blockchain; Islamic finance; zakat; maqashid syariah; aset digital; blockchain; keuangan Islam
Subjects:	14 ECONOMICS > 1402 Applied Economics > 140299 Applied Economics not elsewhere classified
Divisions:	Graduate Schools > Magister Programme > Graduate School of Islamic Economics
Depositing User:	Eko Suprayitno
Date Deposited:	13 Jul 2026 09:04

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