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

  • Authors

    • Rizalnur Firdaus Faculty of Economics and Business, Universitas Wisnuwardhana Malang, Indonesia
    • Roy Anugrah Faculty of Economics and Business, Universitas Wisnuwardhana Malang, Indonesia
    • Agoes Hariyanto Faculty of Economics and Business, Universitas Wisnuwardhana Malang, Indonesia
    • Eny Dyah Yuniwati Faculty of Agriculture, Universitas Wisnuwardhana Malang, Indonesia
    https://doi.org/10.14419/em49a627

    Received date: October 28, 2025

    Accepted date: December 8, 2025

    Published date: December 14, 2025

  • Blockchain; Sharia Compliance; Zakat Disclosure; Zakat Giver Trust; Zakat Governance

  • 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.

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    Firdaus, R., Anugrah, R., Hariyanto, A., & Yuniwati, E. D. (2025). The Role of Blockchain Technology in Strengthening Zakat Disclosure and Muzakki Trust: A Post-Adoption Perspective. International Journal of Accounting and Economics Studies, 12(8), 426-437. https://doi.org/10.14419/em49a627