Work

The Role of Blockchain Technology in Strengthening Zakat Disclosure and Muzakki Trust: A Post-Adoption Perspective

Year: 2025

Type: article

Abstract: This study explores how blockchain technology enhances transparency, accountability, and muzakki trust in zakat management, grounded in ‎Institutional Trust Theory, Legitimacy Theory, and Technology Governance Theory. Focusing on the post-adoption stage, the research ‎positions zakat disclosure as a mediator and sharia compliance as a moderator. Data from 200 muzakki in five East Java regions were ‎analyzed using PLS-SEM. Results reveal that blockchain capability significantly improves zakat disclosure but does not directly influence ‎muzakki trust. Instead, disclosure mediates the relationship, showing transparency as the key driver of trust. Moreover, sharia compliance ‎strengthens the blockchain–trust link, emphasizing the role of religious legitimacy in digital zakat governance. The model demonstrated good ‎fit (SRMR = 0.061; R² = 0.365; Q² > 0), indicating robustness and predictive relevance. The study contributes theoretically to Islamic social ‎finance governance and offers practical guidance for developing transparent, auditable, and sharia-compliant zakat systems‎.

Source: International Journal of Accounting and Economics Studies

DOI: 10.14419/em49a627

Authors: Rizalnur Firdaus, Roy Anugrah, Agoes Hariyanto, Eny Dyah Yuniwati

Institution: Universitas Wisnuwardhana Malang

Topic: Islamic Finance and Banking Studies

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: bronze

Funders: Ministrstvo za visoko šolstvo, znanost in tehnologijo, Direktorat Riset dan Pengabdian Masyarakat

OpenAlex ID: W4417322795

FWCI:

Cites:

Cited by:

Related to: