TINJAUAN HUKUM ISLAM TERHADAP PENGGUNAAN BLOCKCHAIN DAN SMART CONTRACT DALAM SISTEM MANAJEMEN LEMBAGA ZAKAT

Adi Wijaya, S.H, NIM.: 22203011046 (2024) TINJAUAN HUKUM ISLAM TERHADAP PENGGUNAAN BLOCKCHAIN DAN SMART CONTRACT DALAM SISTEM MANAJEMEN LEMBAGA ZAKAT. Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

In economic activities, zakat becomes a crucial Sharia financial instrument, especially for Muslims. With the advancement of time, there has been innovation in zakat management influenced by the progress of information technology, particularly through digitization. One form of innovation in zakat management is the application of blockchain technology and smart contracts. However, the use of blockchain and smart contracts has been a subject of scrutiny by scholars and stakeholders. Therefore, this research aims to explore the concept of using blockchain and smart contracts in the management system of zakat institutions and to assess the Islamic legal perspective using the analysis of Al-Maṣlaḥah al-Mursalah concerning the use of blockchain and smart contracts in zakat institution management systems. This research is conducted using a qualitative research method, specifically a literature review. The nature of this thesis is descriptive-philosophical to provide thorough data and information regarding the Islamic legal perspective using the analysis of al-Maṣlaḥah al-Mursalah. This approach employs Islamic legal philosophy, encompassing an understanding of the essence, wisdom, and objectives of Islam, both related to substance and determination processes. Based on the systematically conducted research framework, the results cover two crucial aspects. First, the concept of using blockchain and smart contracts in the zakat institution management system yields significant benefits such as streamlining the work of the collector (amil), identifying the payer (muzakki), building trust, saving time, creating more efficient relationships between the payer and the recipient (mustaḥiq), automating nisab calculations, reducing dependence on third parties, and closing corruption loopholes. In the context of zakat institution management, the concept involves transparency, integration with digital identities, smart contracts for automation, fund and usage tracking, blockchain-based fundraising, easy auditing, and data security and protection. Second, the analysis using al-Maṣlaḥah al-Mursalah indicates that the blockchain and smart contract system fulfills the conditions for legal determination according to al-Maṣlaḥah al-Mursalah and is not contradictory to Islamic law, allowing the application of blockchain and smart contracts in zakat institution management systems.

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