INTEGRASI BLOCKCHAIN DALAM AKUNTANSI SYARIAH: TANTANGAN TRANSPARANSI DAN KEPATUHAN RIBA DI ERA DIGITAL
Published 2025-12-23
Keywords
- Blockchain, Islamic Accounting, Transparency, Usury, Digital Era.
How to Cite
Abstract
The development of digital technology, particularly blockchain, presents significant opportunities for transformation in Islamic accounting. This technology offers significant transparency, security, and efficiency in transaction recording. However, blockchain integration also poses challenges to Sharia compliance, particularly related to riba (usury), gharar (gharar), and speculation. Through a literature review, this study found that blockchain technology can support Sharia principles by regulating transactions in accordance with Sharia rules and increasing financial transparency. Data sources come from scientific journals, books, industry reports, and regulations related to blockchain technology and Islamic finance. This article discusses the potential, risks, and mechanisms of blockchain implementation in modern Sharia accounting practices.
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References
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