Proposing Blockchain Technology Based Zakat Management Model to Enhance Muzakki’s Trust in Zakat Agencies: A Conceptual Study

Zulfikri Zulfikri, Salina Hj Kassim, Weni Hawariyuni


Objective – This study proposes a conceptual framework of Zakat based management model using blockchain technology with its transparent, secure, auditable, and efficient system in order to enhance the trust in zakat agencies.

 Design/methodology – This study is based on literature and theoretical reviews. This study took BAZNAS as the model of the Indonesian zakat agency to use Blockchain-based zakat payment on which zakat payers can track the fund allocated to the beneficiaries directly.

 Results – This research demonstrates the importance of Blockchain and smart contract technologies in zakat management by developing a model that combines zakat management agencies with the components of Blockchain and smart contract technologies.

 Research limitations/implicationsThe proposed model can contribute to the sustainability and efficiency of zakat agencies and is in line with the poverty eradication effort in Indonesia.


Zakat; Blockchain Technology; Trust; Transparency

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Accounting Department
Economics and Business Faculty
Syiah Kuala University
Kopelma Darussalam, Banda Aceh, Indonesia - 23111
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