Vol. 2 No. 5 (2026): Oktober
Articles

UNIFIED DIGITAL ZAKAT GOVERNANCE: REGULATORY SUPPORT, BLOCKCHAIN ADOPTION, SHARIA COMPLIANCE, AND MUZAKKI TRUST

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  • Ahyar Aswardi Ibra,
  • Nurhasnita
Ahyar Aswardi Ibra
Universitas Islam Negeri Palopo
Nurhasnita
Universitas Islam Negeri Palopo

Published 2026-10-07

Keywords

  • regulatory support,
  • blockchain adoption,
  • sharia compliance,
  • muzakki trust,
  • digital zakat governance

Abstract

Digital channels have widened access to zakat payment in Indonesia, yet formal collection still falls far short of its estimated potential, and limited public confidence in zakat institutions is frequently named as a cause. This study examines how regulatory support and blockchain adoption shape the trust of muzakki (zakat payers), and whether sharia compliance carries part of that influence, within a unified digital governance perspective. An explanatory quantitative design was applied. Primary data were gathered through a five-point Likert questionnaire from 200 purposively selected muzakki who had paid zakat through a digital platform in the previous year, and were analysed using partial least squares structural equation modelling in SmartPLS 4. Regulatory support (β = 0.416) and blockchain adoption (β = 0.394) significantly raise sharia compliance, and both also raise muzakki trust directly (β = 0.198 and 0.419). Sharia compliance increases trust (β = 0.270) and partially mediates both relationships. The model explains 54.6% of the variance in sharia compliance and 62.2% in muzakki trust. Rules and technology therefore build confidence most effectively when payers can see that digital zakat management remains faithful to sharia principles.

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