Transformasi Digital Zakat Produktif Berbasis Blockchain: Kajian Literatur Tentang Transparansi, Akuntabilitas, Dan Pemberdayaan Ekonomi Berkelanjutan

Abstract

Digital transformation offers opportunities to strengthen the governance of productive zakat, yet the literature on digital zakat payments, blockchain, and the empowerment of mustahik (beneficiaries) remains fragmented across relatively distinct fields. This study aims to synthesize the role of blockchain in productive zakat management, specifically regarding transparency, accountability, distribution accuracy, monitoring, and the sustainability of economic empowerment. The research employs a structured literature review with thematic synthesis, analyzing 24 peer-reviewed articles from journals indexed in Scopus and/or SINTA 2 or higher, prioritizing publications from 2020–2026 alongside key foundational references. The synthesis reveals that blockchain has the potential to enhance traceability, immutability, auditability, and distribution automation through smart contracts. However, the technology does not automatically foster mustahik self-reliance; its impact depends on factors such as the quality of beneficiary verification, business mentoring, graduation indicators, Sharia governance, data protection, interoperability, digital literacy, and institutional readiness. The study proposes a multi-layered model linking digital verification, a governance ledger, rule-based distribution, business monitoring, self-reliance evaluation, and reporting to muzakki (donors). This model positions blockchain as a governance infrastructure rather than merely an objective of digitalization