ANALYSIS OF BLOCKCHAIN UTILIZATION IN ZAKAT MANAGEMENT: ENHANCING TRANSPARENCY AND TRUST
This study aims to present a blockchain model as an instrument for zakat management. The study uses a qualitative method with a grounded theory approach. The model development is based on in-depth interviews with stakeholders to ensure the feasibility of blockchain in zakat management. Data analysis utilizes tools such as ATLAS.ti. The results of this study identified five main dimensions in blockchain modeling for zakat: trust mechanisms, transparency, accountability, cost and efficiency, and distribution speed. Test results revealed dimensions in the form of trust mechanisms, transparency, cost and efficiency, record keeping, and distribution speed. This study suggests that the utilization of blockchain in zakat management can not only technically automate processes but also promote Islamic principles in its operation based on fairness and accountability in record-keeping. This study recommends future validation of the proposed model in promoting the regulation of blockchain adoption in Islamic social finance.