Optimization of Zakat Management Based on Ethereum Blockchain and Its Impact on Cost Efficiency
DOI:
https://doi.org/10.21111/iej.v11i1.14872Abstract
Zakat is a fundamental component of Islamic social finance, intended to reduce inequality and strengthen community welfare. However, traditional zakat systems face recurring issues, including inefficiency, lack of transparency, and low public trust. This study aims to optimize zakat management using Ethereum blockchain technology, particularly the Layer 2 (Base) network, with a focus on its impact on cost efficiency and system transparency. Using a qualitative-descriptive approach, the research designs and simulates a blockchain-based zakat distribution model that incorporates smart contracts for automated fund allocation to eight categories of ashnaf, along with off-chain verification for Sharia compliance. A simulation of USDC 1,000 zakat fund distribution shows that the blockchain system ensures accurate, traceable, and tamper-proof transactions while cutting transaction costs by over 98% compared to conventional methods. Smart contracts automate the disbursement process, while all transaction records are stored on a public ledger, which supports real-time auditing and enhances institutional accountability. These results demonstrate that the integration of blockchain technology not only improves operational efficiency and transparency but also supports Islamic legal and ethical governance. In conclusion, this model provides a practical and scalable framework for modernizing zakat management with a strong emphasis on cost efficiency, public trust, and Sharia compliance.References
Ali, Sapri, and Azzafa Nur Jadidah. “Peran Teknologi dalam Optimalisasi Pengumpulan dan Distribusi Zakat dan Wakaf.” El-Faqih: Jurnal Pemikiran dan Hukum Islam. Vol. 10, No. 2, (2024): 400–414. https://doi.org/10.58401/faqih.v10i2.1495.
Altman, Morris. “The Impact of Cooperatives on Local Economic Resilience.” Journal of Rural Studies. Vol. 76, No. 2, (2020), 102–15.
Aulia, Bagas, Kamilah, and Yenni Samri Juliati Nasution. “Strategy of the Takmir of the Great Mosque of the Cubadak Market Recording and Accountability of Sharia Finances.” Indonesian Interdisciplinary Journal of Sharia Economics. Vol. 8, No. 1, (2025), 956–78.
Ayu, Chita, and Astari Putri. “Exploring the Potential of Blockchain Technology for Zakat Administration in Indonesia.” International Journal of Zakat. Vol. 6, No. 3, (2021), 2021–2101.
Ayyubi, Rahasia Taufiqi Al. “Pengaruh Distribusi Zakat, Infaq, Sedekah dan CSR terhadap Penurunan Ketimpangan Sosial.” Islamic Economics Journal. Vol. 7, No. 2, (2021), 135. https://doi.org/10.21111/iej.v7i2.6538.
Az Zakiyyah, Nurul Azizah, Indanazulfa Qurrota A’yun, and Firsty Ramadhona Amalia Lubis. “Comparative Trade Analysis Between Indonesia and an Islamic Organization Country.” Islamic Economics Journal. Vol. 8, No. 2, (2022), 98. https://doi.org/10.21111/iej.v8i2.7316.
Baiquni, Muhammad Fariz, and Raden Teduh Dirgahayu. “Aplikasi Terdesentralisasi Berbasis Blockchain dan Smart Contract Untuk Pengelolaan Zakat.” Automata. Vol. 4, No. 2, (2023), 1–10. https://journal.uii.ac.id/AUTOMATA/article/view/28628.
Chadjib Halik, Abdul, Idris Parakkasi, and Rika Dwi Ayu Parmitasari. “Blockchain dan Keuangan Sosial Islam: Merevolusi Zakat dan Wakaf untuk Distribusi Kesejahteraan Sosial yang Lebih Transparan.” Jurnal Cendekia Ilmiah. Vol. 4, No. 3, (2025), 575–84.
Dzulfikar, Muhammad Zacky, Purbayu Budi Santosa, and Eddy Yusuf Agung Gunanto. “Analysis of Millennial Muslims' Preferences on the Crowdfunding Platform.” Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE). Vol. 5, No. 1, (2022), 24–47. https://doi.org/10.31538/iijse.v5i1.1796.
Elvira, Rini, Yaswirman, Nursyirwan Effendi, and Dodi Devianto. “Good Amil Governance in Zakat Management in West Sumatra.” Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE). Vol. 7, No. 1, (2024), 163–89.
Fachri, Adib, and Citra Etika. “Optimization of Zakat Fundraising Realisation Based on the Measurement of the Zakat Literacy Index in Rural and Urban Communities.” Islamic Economics Journal. Vol. 10, No. 2, (2024), 163–83. https://doi.org/10.21111/iej.v10i2.12975.
Fitirani, Windi Wulandari, and Noven Suprayogi. “Analisis Meta: Determinan Minat Muzakki Membayar Zakat Ke Organisasi Pengelola Zakat.” Islamic Economics Journal. Vol. 9, No. 1 (2023), 19–34. https://ejournal.unida.gontor.ac.id/index.php/JEI/article/view/8771%0Ahttps://ejournal.unida.gontor.ac.id/index.php/JEI/article/download/8771/10793.
Hamidi, Ichsan, Muhammad Farhan, and Deassy Apriani. “Investment, ZIS Funds, Mudharabah Financing and Economic Growth in Indonesia.” Islamic Economics Journal. Vol. 10, No. 1, (2024), 45–60. https://doi.org/10.21111/iej.v10i1.11990.
Hamidi, Ichsan, Suhel Suhel, Dirta Pratama Atiyatna, and Alghifari Mahdi Igamo. “Determinant of Zakat Productive Towards Small Medium Enterprise (SMEs) Incomes of Recipient of Zakat.” Islamic Economics Journal. Vol. 7, No. 1, (2021), 18. https://doi.org/10.21111/iej.v7i1.5176.
Hassan, M. Kabir, Hasan Kazak, Uğur Adıgüzel, Mehmet Akif Gunduz, and Ahmet Tayfur Akcan. “Convergence in Islamic Financial Development: Evidence from Islamic Countries using the Fourier Panel KPSS Stationarity Test.” Borsa Istanbul Review. Vol. 23, No. 6, (2023), 1289–1302. https://doi.org/10.1016/j.bir.2023.09.006.
Ikhsan, Nurul. “Blockchain Zakat in Zakat Management Organizations, Is It Necessary?” Journal of Enterprise and Development. Vol. 5, No. 3 (2023): 317–30. https://doi.org/10.20414/jed.v5i3.7043.
Iskandar Fatkhurohman, Fikri. “Strategi Fundraising Zakat Profesi (Studi Kasus Baitul Maal Hidayatullah Ponorogo).” Journal of Islamic Economics and Philanthropy. Vol. 5, No. 1, (2022), 14. https://doi.org/10.21111/jiep.v5i1.6081.
Imari, Iqbal., et. al. "Determinants of Participation in the Utilization of Islamic Microfinance Products: Empirical Studies using the Theory of Planned Behavior (TPB) Approach in Indonesia." Ihtifaz: Journal of Islamic Economics, Finance, and Banking. Vol. 6, No. 2, (2024).
Ismayanti, Clara Amalia, and Parma Hadi Rantelinggi. “Simulasi Penggunaan Blockchain pada Keamanan Jaringan Internet of Things Menggunakan Pin Emulator: Model Public Blockchain.” Jurnal Teknologi Informasi dan Ilmu Komputer. Vol. 11, No. 2, (2024), 235–42. https://doi.org/10.25126/jtiik.20241126108.
Yazid, Muhammad. Aji Prasetyo. “Sharia Social Capital Construction in Strengthening the Community Economy by National Zakat Agency Institutions Yatim Mandiri Surabaya.” Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE). Vol. 7, No. 3, (2024), 5252–63.
Ma’ruf, Amir. “Efektivasi Pengumpulan Zakat di Kabupaten Sumbawa Barat.” Islamic Economics Journal. Vol. 8, No. 1, (2022), 57. https://doi.org/10.21111/iej.v8i1.7060.
Maulana, Hartomi, Soritua Ahmad Ramdani Harahap, and Mentari Mentari Fazrinnia. “Analysis of Strategic Risk Management on National Board of Zakat (BAZNAS) in Sukabumi.” Islamic Economics Journal. Vol. 8, No. 2, (2022), 172. https://doi.org/10.21111/iej.v8i2.8787.
Muhammad, Adamu Abubakar, Adam Muhammad Ardo, Hamza, Abubakar Hussaini, and Jamila Ahmad Aminu. “Relevance of Zakat and Waqf Models to Achieve Sustainable Development Goals of Water and Sanitation in North Eastern Nigeria.” Islamic Economics Journal. Vol. 9, No. 2, (2023), 187–98. https://ejournal.unida.gontor.ac.id/index.php/JEI/article/view/10473%0Ahttps://ejournal.unida.gontor.ac.id/index.php/JEI/article/download/10473/11138.
Ningsih, Mulia Fajri, Safrina Muarrifah, Rini Meliana, Azka Nur Diana, and Amanah Aida Qur’an. “Peran Teknologi Blockchain dalam Meningkatkan Transparansi dan Akuntabilitas Pengelolaan Zakat.” CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia. Vol. 4, No. 2, (2024), 87–94. https://doi.org/10.53866/jimi.v4i2.542.
Nur Aqmal Bin Khatiman, Muhammad, Muhammad Salikin Bin Ismail, and Norzariyah Yahya. “Blockchain-Based Zakat Collection to Overcome the Trust Issues of Zakat Payers.” International Journal on Perceptive and Cognitive Computing (IJPCC). Vol. 7, No. 1, (2021), 1.
Nurhalizah, Ayu Rahayu, Sirajul Arifin, and Aldi Khusmufa Nur Iman. “The Legality of Zakat Blockchain In Indonesia: In the Perspective of Islamic Law and Indonesian Positive Law.” Laa Maisyir: Jurnal Ekonomi Islam. Vol. 8, No. 2, (2021), 224. https://doi.org/10.24252/lamaisyir.v8i2.22260.
Oktaviani, Ines Nathasia, Salim Alaidrus, and Siswanto Siswanto. “The Influence of Qard and Zakat on Profitability of Islamic Banks in Indonesia.” Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE). Vol. 5, No. 1, (2022), 63–73. https://doi.org/10.31538/iijse.v5i1.1968.
Online, Issn. “Peran Teknologi Blockchain untuk Institusi Zakat di Indonesia.” AGHNIYA: Jurnal Ekonomi Islam. Vol. 3, No. 2, (2021), 236–42. https://doi.org/10.30596/aghniya.v3i2.8912.
Rozi, Fahrur, Sri Wahyuni Safitri AR, and K Rochayatun. “Peran Financial Technology (Fintech) Syariah dalam Perekonomian Negara di Indonesia.” Jurnal Ilmiah Ekonomi Islam. Vol. 10, No. 02, (2024), 1668–74.
Sulistiara Putri, Nayandra Fahrezzy, Ahmad Damran, and Nur Fitri Hidayanti. “Integrasi Teknologi Blockchain dalam Keuangan Syariah: Tinjauan Literatur Atas Solusi Desentralisasi yang Sesuai Syariah.” Jurnal Akuntansi, Keuangan, Perpajakan Dan Tata Kelola Perusahaan. Vol. 2, No. 4, (2025), 1134–40. https://doi.org/10.70248/jakpt.v2i4.2370.
Susanto, Arva Athallah, La Himmah il Princess Choris, Nispia Asya’ Bani, Chairani Firstia Rizal, and Marina Oktari. “Digital Transformation in Zakat Management: A Bibliometric Review on the Application of Blockchain Technology.” IBAF E-Proceedings. Vol. 11, No. 1, (2024), 768–90. https://doi.org/10.33102/7qjfd415.
Urfiyya, Khalida. “Digital System Blockchain Sebagai Strategi untuk Optimalisasi Pengelolaan Dana Zakat: Studi Konseptual.” Jurnal Studi Agama dan Masyarakat. Vol. 17, No. 2, (2021), 83–95. https://doi.org/10.23971/jsam.v17i2.3157.
Vân, Thúy. “Blockchain and Electronic Health Records Security in Hospitals.” Vol. 2, No. 2, (2025), 52–67.
Verdianti, Rahma Yulisa Kalbarini, and Nur Atiqah. “ZIS Management and Accountability in the Era of Digitalization in West Kalimantan LAZ.” Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE). Vol. 7, No. 1, (2024), 782–800. https://e-journal.uac.ac.id/index.php/iijse/article/view/4466%0Ahttps://e-journal.uac.ac.id/index.php/iijse/article/download/4466/1564.
Wijaya, I Nyoman Agus, Sinta Setiana, and Finna Rusyana. “Profesional Skeptimisme Auditor dan Kualitas Audit dalam Era Blockchain (Auditor Professional Skepticism and Audit Quality in The Blockchain Era).” Akuntansi Bisnis & Manajemen (ABM). Vol. 30, No. 2, (2023). https://doi.org/10.35606/jabm.v30i2.1278.
Zulfikri, Auwal Adam Sa’ad, Salina Kassim, and Anwar Hassan Abdullah Othman. “Trust Enhancement in Zakat Institutions using Blockchain Technology: A Qualitative Approach.” EJIF (European Journal of Islamic Finance), (2022), 31–36. https://doi.org/10.13135/2421-2172/6312.
Zulfikri, Salina Hj Kassim, and Weni Hawariyuni. “Proposing Blockchain Technology Based Zakat Management Model to Enhance Muzakki’s Trust in Zakat Agencies: A Conceptual Study.” Journal of Accounting Research, Organization and Economics. Vol. 4, No. 2, (2021), 153–63. https://doi.org/10.24815/jaroe.v4i2.20467.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Islamic Economics Journal
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
