Reconstruction of Zakat in the Digital Era: An Analysis Using Double-Movement Approach
DOI:
https://doi.org/10.14421/9aq2t334Keywords:
Double Movement, Zakat, Digital Economy, Digital Zakat, Qur’anic HermeneuticsAbstract
The development of digital technology has transformed zakat payment practices through the use of various digital financial platforms. This study aims to examine the legitimacy of digital zakat through Fazlur Rahman’s Double Movement hermeneutical approach by exploring the moral ideals embedded in Qur’anic verses on zakat and their relevance to the development of the digital economy. This research employs a qualitative approach using library research. The data were collected from Qur’anic verses related to zakat, classical and contemporary tafsir works, fiqh literature, and previous studies on digital zakat. Data analysis was conducted using the Double Movement theory through two stages: reconstructing the historical context of the revelation of zakat verses and contextualizing their universal values within the realities of the digital economy. The findings indicate that the primary objectives of zakat are the equitable distribution of wealth, the purification of wealth and the soul, and the strengthening of social solidarity. Therefore, the legitimacy of zakat payment is not determined by the form of the payment medium, but rather by the fulfillment of Sharia principles, including lawful ownership, measurable asset value, and the proper delivery of zakat to eligible beneficiaries (mustahiq). These findings reinforce the relevance of the Double Movement theory in bridging the normative teachings of the Qur’an with the development of the digital economy while providing a normative foundation for the advancement of digital zakat services in Indonesia.
References
Afifah, K., Abu-Hussin, M. F., & Zafar, M. B. (2025). Transforming Islamic social finance: determinants of blockchain technology adoption for zakat payment. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-08-2024-0283
Akbarillah, M. W. (2025). Analisis Efektivitas Platform Digital Untuk Pengumpulan Zakat Dan Infaq Perspektif Syariah dan Ekonomi. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 10(3), 1603–1616. https://doi.org/10.30651/jms.v10i3.24731
Al Athar, M. D., & Al Arif, M. N. R. (2021). The Intention of Millennial Generation in Paying Zakat through Digital Payments. International Journal of Islamic Business and Economics (IJIBEC), 5(1). https://doi.org/10.28918/ijibec.v5i1.3675
Al-Qurṭubī, A. 'Abd A. M. ibn A. al-A. (n.d.). Al-Jāmi' li Aḥkām al-Qur'ān (Juz 4) (A. al-Ḥamīd Hindāwī (ed.)). Dar Al-Kutub al-Islāmiyyah.
Amir, A. N., & Rahman, T. A. (2025). Ruang Lingkup Maqasid Dalam Tafsir Al-Tahrir Wa'l-Tanwir. Wahana Islamika Jurnal Studi Keislaman, 11(2). https://doi.org/10.61136/9mkt4v21
Asy-Syatibi, A. I. I. bin M. (2004). Al-Muwafaqat fi Ushul al-Syariah (Juz 2) (M. H. Al Salman, Ed.). Dar Ibn ’Affan.
Ath-Thabari, A. J. M. bin J. (2001). Tafsir Ath Thabari Jami’ Al Bayan Fi Ta’wil Al Qur’an (Cetakan I). Dār Hajr li al-Ṭibā‘ah wa al-Nashr wa al-Tawzī‘.
Az-Zuhaili, W. (1985). Al-Fiqh al-Islami wa Adillatuhu (Juz 2). Dar al-Fikr.
Az-Zuhaili, W. (2013). Terjemah Tafsir Al-Munir (Jilid 5). Gema Insani.
Baqi, M. F. A. (1944). al-Mu'jam al-mufahras li-alfāẓ al-Qur'ān al-karīm. Dar Al Kutub Al Mishriyyah.
Bayyah, A. Bin. (2013). Sinaah al-Fatwa wa Fiqh al-Aqalliyyat. Dar al-Minhaj.
BAZNAS, P. (2023). Outlook Zakat Indonesia 2023. Pusat Kajian Strategis BAZNAS.
BAZNAS. (2024a). Outlook Zakat Indonesia 2024.
BAZNAS. (2024b). Potensi Zakat untuk Indonesia Emas: BAZNAS Targetkan Rp327 Triliun per Tahun. BAZNAS Sidoarjo.
Beik, I. S., Arsyianti, L. D., & Permatasari, N. (2024). Analysis on the determinant of millennials' zakat payment through digital platform in Indonesia: a multinomial logistic approach. Journal of Islamic Marketing, 15(2). https://doi.org/10.1108/JIMA-09-2021-0313
Bianda, R. (2025). Zakat and Green Economic Growth from a Maqashid Sharia Perspective. In International Journal of Zakat (Vol. 10, Number 2).
& Hilmi, F. (2022). Zakah andWaqf for Cryptocurrency in Islamic Law. Al-Istinbath: Jurnal Hukum Islam, 7(1), 21–38. https://doi.org/https://doi.org/10.29240/jhi.v7i1.4229
Cahyani, U. E., Sari, D. P., & Afandi, A. (2022). Determinant of Behavioral Intention to Use Digital Zakat Payment: The Moderating Role of Knowledge of Zakat. ZISWAF: JURNAL ZAKAT DAN WAKAF, 9(1). https://doi.org/10.21043/ziswaf.v9i1.13330
Dakhoir, A. (2019). Al-Qardawi's Thought On Zakat Of Stocks In A Modern Industry: An Experience Of Indonesia. Al-Manahij: Jurnal Kajian Hukum Islam, 13(2). https://doi.org/10.24090/mnh.v13i2.2023
Fauzan, H., & Imawan, D. H. (2023). Pemikiran Maqashid Syariah Al-Tahir Ibn Asyur. Al-Mawarid: Jurnal Syariah Dan Hukum (JSYH), 5(1), 101–114. https://doi.org/10.20885/mawarid.vol5.iss1.art7
Ghofar, A., Fawwaz, M., Prestianawati, S. A., Mubarak, M. F., Manzilati, A., & Imamia, T. L. (2024). Young muslim generation's preferences for using digital platforms for Zakat payments: A cross-country study of Indonesia and Malaysia. Journal of Infrastructure, Policy and Development, 8(6). https://doi.org/10.24294/JIPD.V8I6.3249
Hajar, I. (2025). The History of Islamic Trading Civilization in the Pre-Prophetic Period (570–610 CE): Foundations of Economic and Ethical Practice. SENARAI: Journal of Islamic Haritage and Civilization, 1(4), 161–171. https://doi.org/10.66236/senarai.2025.1.4.160-171
Hamka, B. (1982). Tafsir Al-Azhar (Jilid 4). In Pustaka Nasional PTE LTD (Cetakan I). Pustaka Nasional PTE LTD.
Helmi, I., & Maulin, M. (2025). Zakat on Crypto Assets and Sharia Financial Inclusion: A Comparative Fiqh al-Mu'āmalāh Analysis in Indonesia and Malaysia. Lentera: Indonesian Journal of Multidisciplinary Islamic Studies, 7(2), 189–200. https://doi.org/10.32505/lentera.v7i1.14383
Ibn Rushd, A. al-W. (1995). Bidayah al-Mujtahid wa Nihayah al-Muqtassid Jilid I. Dar al-Fikr.
Izutsu, T. (1964). God And Man In The Qur'an: Semantics of The Qur'anic Weltanschauung (Cetakan II). Keio University.
Jalal, S., & Che Abdullah, A. S. (2024). Challenges of Collecting Zakat on Digital Assets. The Journal of Muamalat and Islamic Finance Research. https://doi.org/10.33102/jmifr.545
Juniati, W., & Widiastuti, T. (2024). Intention to adopt blockchain technology for zakat management in Indonesia. Journal of Islamic Marketing. https://doi.org/10.1108/JIMA-12-2023-0384
Kasri, R. A., & Yuniar, A. M. (2021). Determinants of digital zakat payments: lessons from Indonesian experience. Journal of Islamic Accounting and Business Research, 12(3). https://doi.org/10.1108/JIABR-08-2020-0258
Katsir, I. (2005). Terjemah Tafsir Ibnu Katsir (Cetakan IV). Pustaka Imam Asy-Syafi'i.
Kemenag. (2022). Tafsir Qur'an Kemenag RI. Lajnah Pentashihan Mushaf Al-Qur'an Badan Litbang dan Diklat Kementerian Agama.
Maulana, A., Azizah, H., Turmudi, A., Anam, S. R., Rinaldi, M. S., & Rosa, A. (2025). Building Modern Transformation through Fazlur Rahman's Double Movement Method in Interpreting the Qur'an. Jurnal El-Thawalib, 6(6), 813–826. https://doi.org/10.24952/el-thawalib.v6i6.17974
Millatina, A. N., Budiantoro, R. A., Hakim, R., & Putra, F. I. F. S. (2022). Blockchain zakat: An integrated financial inclusion strategy to manage Indonesia's potential zakat funds. Jurnal Ekonomi Dan Bisnis, 25(1). https://doi.org/10.24914/jeb.v25i1.4111
Mohammed Noor, A., Wan Halim, W. M. A., Mat Rani, M. A., & Abd Mutalib, H. (2023). Distribution of Zakat during the Pandemic COVID-19 in the State of Perak: An analytical studies from the perspective of Maqasid Al-Shariah. Environment-Behaviour Proceedings Journal, 8(SI14). https://doi.org/10.21834/e-bpj.v8isi14.5056
Mohd Noh, M. S., Nor Azelan, S. H., & Zulkepli, M. I. S. (2025). A review on Gharar dimension in modern Islamic finance transactions. In Journal of Islamic Accounting and Business Research (Vol. 16, Number 5). https://doi.org/10.1108/JIABR-01-2023-0006
MUI. (2021). Fatwa No. 13/DSN-MUI/XII/2021 tentang Hukum Aset Kripto.
Muneeza, A., Bin-Nashwan, S. A., Abdel Moshin, M. I., Mohamed, I., & Al-Saadi, A. (2023). Zakat payment from cryptocurrencies and crypto assets. International Journal of Islamic and Middle Eastern Finance and Management, 16(3). https://doi.org/10.1108/IMEFM-12-2021-0487
Muqtada, M. R. (2018). Contradiction of The Social and Political Classes at The Beginning of Islamic Emergence. Jurnal Penelitian, 15(1), 51–58. https://doi.org/10.28918/jupe.v15i1.1045
Nathania, D. A., Febriadi, S. R., & Anshori, A. R. (2025). Tinjauan Keputusan Ijtima Ulama Komisi Fatwa MUI No . VII Tahun 2021 tentang Kelayakan Cryptocurrency sebagai Instrumen Pembayaran Zakat. Bandung Conference Series: Sharia Economic Law, 5(2), 113–120. https://doi.org/https://doi.org/10.29313/bcssel.v5i2.19234
Nisa, R., Fahmi, C., & Sholihin, R. (2025). The validity of cryptocurrency's zakat: A study of the MUI Fatwa Number 13 of 2011 on the law of zakat on unlawful wealth. JURISTA: Jurnal Hukum Dan Keadilan, 9(2).
Noviani, T. A., Khoiruddin, K., & Sofiana, A. (2025). Zakat Fund Management through Financial Technology in the Digital Era: A Maqāṣid al-Sharī ’ah Approach. Al-Risalah: Jurnal Ilmu Syariah Dan Hukum, 25(2), 821–846. https://doi.org/10.24252/al-risalah.vi.61851
Nugroho, K., Kiram, M. Z., & Andriawan, D. (2023). The Influence Of Hermeneutics In Double Movement Theory (Critical Analysis Of Fazlurrahman's Interpretation Methodology). QiST: Journal of Quran and Tafseer Studies, 2(3). https://doi.org/10.23917/qist.v2i3.2531
Nurdiansyah, P. P. D. (2025). The Paradigm of Reconstructing Fazlur Rahman's Ethical-Legal Contextual Interpretation of the Qur'an. Takwil: Journal of Quran and Hadith Studies, 4(1). https://doi.org/10.32939/twl.v4i1.5256
Paizin, M. N. (2021). Community Views About Zakat on Cryptocurrencies. Al Qalam: Jurnal Ilmiah Keagamaan Dan Kemasyarakatan, 15(2), 146–165. https://doi.org/10.35931/aq.v15i2.724
Qardawi, Y. (1999). Hukum Zakat: Studi Komparatif Mengenai Status dan Filsafat Zakat Berdasarkan Qur'an dan Hadis (Cetakan V). Mizan: Litera AntarNusa.
Rahman, F. (1982). Islam and Modernity: Transformation of an Intellectual Tradition (Cetakan I). University of Chicago Press.
Rahman, N. N. B. A., Abdullah, L. H., Seman, A. B. C., Muneem, A., Rosele, M. I., Sukor, M. E. A., & Ali, A. K. (2023). Imposing Zakat on Cryptocurrency (Bitcoin): A Shariah Appraisal. Global Business and Economics Review, 1(1). https://doi.org/10.1504/gber.2023.10045774
Rohmaniyah, W. (2022). Optimalisasi Zakat Digital Melalui Penguatan Ekosistem Zakat di Indonesia. Al-Huquq: Journal of Indonesian Islamic Economic Law, 3(2). https://doi.org/10.19105/alhuquq.v3i2.5743
Rokhim, A., Elhady, A., Setianingrum, N., Rifa’I, K., Madi, F. N. Bin, Rahayu, N. W. I., Arifin, M., & Sawir, M. (2026). From Governance to Empowerment: Interpreting Maqasid Shariah in Local Zakat Institutions in Indonesia. Journal of Cultural Analysis and Social Change. https://doi.org/10.64753/jcasc.v11i1.4194
Rosele, M. I., Muneem, A., Che Seman, A. Bin, Abdullah, L. B. H., Binti Abdul Rahman, N. N., Sukor, M. E. B. A., & Ali, A. K. Bin. (2022). The Concept of Wealth (māl) in the Sharīʿah and Its Relation to Digital Assets. Sage Open, 12(2), 1–13. https://doi.org/10.1177/21582440221102424
Rosidah, A., Sholatiah, L., & Lailaturrokhmah, N. (2025). Analysis of the Achievement of Zakat Distribution and Utilization by the BAZNAS from the Perspective of Maqashid Syariah Jaseer Auda. Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah, 10(1). https://doi.org/10.24235/jm.v10i1.19634
Rosyidi, I. (2012). Pengumpulan Zakat Melalui Payroll System Ditinjau Dari Perspektif Hukum Islam. Qiyas: Jurnal Hukum Islam Dan Peradilan, 3(2).
Saeed, A. (2006). Interpreting the Qur’an: Towards a Contemporary Approach. Routledge.
Sai, A. R., Buckley, J., & Le Gear, A. (2021). Characterizing Wealth Inequality in Cryptocurrencies. Frontiers in Blockchain, 4(December), 1–20. https://doi.org/10.3389/fbloc.2021.730122
Shihab, M. Q. (2005). Tafsir Al-Mishbah: Pesan, Kesan, dan Keserasian Al-Qur'an (Cetakan II, Vol. 14). Lentera Hati.
Sugeng, A., Triwibowo, A., Saputra, E., & Muhaimin Yusof, K. A. (2024). Indonesia's Zakat Transformation in the Digital Era: Opportunities and Challenges. Journal of Contemporary Applied Islamic Philanthropy, 2(1). https://doi.org/10.62265/jcaip.v2i1.63
Sulaiman, M. bin. (2008). Tafsīr al-Kabīr (Jilid 1) (Cetakan I). Dār al-Kitab As-Tsaqafi.
Sumarno, W. F., Sodikin, A., & Virdaus, D. R. (2025). Perkembangan Perekonomian Dan Mata Pencaharian Masyarakat Arab Dari Pra-Islam Hingga Datangnya Islam. Batuthah: Jurnal Sejarah Padaban Islam, 4(1), 72–84. https://doi.org/10.38073/batuthah.v4i1.2492
Syatibi, A. I. (2003). Al-Muwafaqat fi Usul al-Syari'ah. In Asy-Syari'ah (Vol. 2, Number 3).
Umar, U., Ahmad Zumaro, & Nurul Afifah. (2025). Nilai-nilai Pendidikan Islam dalam Ibadah Zakat: Mengungkap Pesan Al-Qur'an dan Hadis. Tarbawiyah: Jurnal Ilmiah Pendidikan, 9(1). https://doi.org/10.32332/tarbawiyah.v9i1.10053
Zulfikri, Z., Kassim, S., Hassan, A., & Othman, A. (2023). A Conceptual Framework of the Blockchain Technology Adoption for Zakat Institution in Indonesia. European Journal of Islamic Finance.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Moh Shadam Taqiyyuddin Azka, Moh. Alfarizi Putra, Muhammad Nailul Ma'arif
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
JURNAL PANANGKARAN disebarluaskan dengan lisensi Creative Commons Attribution-NonCommercial-NoDerrivatives 4.0 International License.
