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Rohman, Hilma Faniar, Nurdiana, Ilfi 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
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.
| Item Type: | Journal Article |
|---|---|
| Keywords: | zakat; maqashid sharia; digital assets; blockchain; islamic finance |
| 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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