Blockchain is a distributed ledger technology that gained popularity for enabling the transformation of cryptocurrency among peers without mediation by a centralized third-party authority. Smart contracts expand the applications of blockchain technology and have played a role in its widespread adoption. Smart contracts are immutable digital programs that are deployed on blockchains to codify agreements between parties. Existing smart contract implementations have faced challenges, including security vulnerabilities, leading to significant losses and concerns. This has stimulated a wave of attempts to improve Smart Contract Languages (SCLs) to overcome implementation challenges and ensure code quality, producing many languages with diverse features. Scholars have made some attempts to classify SCLs and clarify the process of selecting an SCL, but to the best of our knowledge, no comprehensive survey of existing SCLs has been published. Our work surpasses earlier efforts by evaluating a significantly larger set of SCLs, in greater depth, to ease the process of SCL selection for blockchain research and implementation. In this paper, we (1) propose a robust framework for comparing existing SCLs, (2) analyze and discuss 36 SCLs, addressing issues beyond those used to construct the comparison framework, and (3) define new parameters for future research and development of SCLs. The survey provides a guide for those who intend to select or use an SCL to implement smart contracts, develop new SCLs, or add new extensions to the existing SCLs.
Oluwaseun Augustine Lottu, Adekunle Abiola Abdul, Donald Obinna Daraojimba, A. Alabi · 6 authors
The extensive economic ramifications of Nigeria's banking sector's multifaceted digital transformation are examined in this study. The "Giant of Africa," Nigeria, has undergone a significant transformation in its banking practices, adopting cutting-edge digital technologies to boost productivity, advance financial inclusion, and stimulate economic growth. The study identifies key elements of the banking industry's digital transformation, emphasizing the function of online platforms, digital payments, blockchain technology, and cryptocurrencies. Additionally, it explores the forces propelling this transformation, such as customer demands for seamless experiences, increased competition from fintech startups, and governmental requirements for greater transparency. The research also offers a thorough overview of Nigeria's banking industry and economic environment, highlighting its historical reliance on conventional methods and willingness to adopt digital innovations. It exemplifies how digital transformation affects economic growth, investment, entrepreneurship, and job creation outside banking institutions. The study suggests advancing digital transformation in Nigerian banking, including bolstering cybersecurity spending, updating technology infrastructure, and encouraging cooperation with fintech partners. Furthermore, it promotes customer education and ongoing innovation as crucial for long-term success. The study's findings highlight the potential for economic prosperity and the challenges that must be overcome. It also sheds light on the transformational path of Nigerian banking. Nigerian banks can navigate the digital environment and significantly enhance the nation's economy. Keywords: Digital Transformation, Nigerian Banking Sector, Regulatory Compliance, Cybersecurity, Data Privacy, Economic Impact, Mobile Banking, Blockchain And Cryptocurrencies
Andreas Renard Widarto, Harjum Muharam, Irene Rini Demi Pangestuti
This study aims to test the effect of Bitcoin (BTC) and Ethereum (ETH) on the Indonesia Tech Stock Index (IDXTECHNO).BTC and ETH have the potential to become a hedge asset and haven if they are negatively correlated to IDXTECHNO.This research uses the GARCH model using daily closing prices from January 25, 2021, to April 13, 2022.The result of this study shows that BTC return has a significant negative effect on IDXTECHNO return.Hence, BTC tends to have the ability to function as a hedging instrument against IDXTECHNO.Whereas on the contrary, ETH turns out to have a significant positive effect on IDXTECHNO return.This situation signifies that ETH functions as a diversifier asset against IDXTECHNO.The upcoming research agenda will further study the testing of BTC and ETH function as a hedge asset against tech stock using a dynamic portfolio approach that can generate hedging effectiveness.
In the aftermath of the 2008 global financial crisis, the foundation was developed for the protocol we know as blockchain. Blockchain is a system through which money can be sent from one person to another without using any financial service providers. It has been argued that the security of blockchain technology could be the answer to people’s mistrust and lost confidence in the financial market. However, blockchain technology and cryptocurrencies go much further than a mere transfer of money. New forms of value exchange have been created, in addition to providing access to financial services in locations where only limited services are offered by traditional banks. As the use of such innovation gains popularity, the legislator is slowly catching up, but how much is covered? This paper studies FinTech and cryptocurrencies in respect of money laundering. It is found that the current regulatory landscape has several weaknesses that can be attractive for those wishing to exploit them.
Ethereum is being utilized in various ways, including smart contracts and payments. Research in cryptocurrency payments has either been general, about all cryptocurrencies or focused primarily on Bitcoin. Despite some similarities with Bitcoin, Ethereum is a different technology with different governance and support. This research focuses on payments with the Ethereum token, Ether, and puts forward a model of trust in Ethereum payments. Survey data analyzed using structural equation modeling supports the model. Firstly, the model has three variables from the person’s individual characteristics: The user’s predisposition to using innovations in (a) finance and (b) technology, influence (c) their predisposition to trust in this payment process. There are then five variables from the context: (d) Adoption and reputation, (e) stable value and low transaction fees, (f) effective regulation, (g) trust in the payment intermediaries, and (h) trust in the seller. The personal and contextual factors together influence (i) trust in the Ethereum payment process, and this leads to (j) making a payment with Ethereum.
The European Union Regulation 2022/858 of 30 May 2022 establishes a pilot regime for market infrastructures based on distributed ledger technology. The Pilot Regulation is part of the 2020 Digital Finance Strategy whose objective is for the European Union to embrace the digital revolution and to benefit consumers and business. This article analyses the reasons of this new regulatory option and why this represents a different paradigm of legislation, considering first some advantages, risks and challenges that applying distributed ledger technology in financial markets can encounter. Moreover, this article examines the content of the EU Pilot Regulation with a critical perspective, comparing the previous proposal of Regulation with the current Pilot Regulation which enters into force mainly in March 2023. Significance of this Pilot Regulation could be enhanced if it coordinates with other policy goals such as sustainability and transparency set by the EU legislator. Lacking that coordination, this Pilot Regulation could be perceived as a miss opportunity to foster a digital and green financial markets transition.
Meenakshi Kandpal, Veena Goswami, Rojalina Priyadarshini, Rabindra K. Barik
In recent years, blockchain research has drawn attention from all across the world. It is a decentralized competence that is spread out and uncertain. Several nations and scholars have already successfully applied blockchain in numerous arenas. Blockchain is essential in delicate situations because it secures data and keeps it from being altered or forged. In addition, the market’s increased demand for data is driving demand for data scaling across all industries. Researchers from many nations have used blockchain in various sectors over time, thus bringing extreme focus to this newly escalating blockchain domain. Every research project begins with in-depth knowledge about the working domain, and new interest information about blockchain is quite scattered. This study analyzes academic literature on blockchain technology, emphasizing three key aspects: blockchain storage, scalability, and availability. These are critical areas within the broader field of blockchain technology. This study employs CiteSpace and VOSviewer to understand the current state of research in these areas comprehensively. These are bibliometric analysis tools commonly used in academic research to examine patterns and relationships within scientific literature. Thus, to visualize a way to store data with scalability and availability while keeping the security of the blockchain in sync, the required research has been performed on the storage, scalability, and availability of data in the blockchain environment. The ultimate goal is to contribute to developing secure and efficient data storage solutions within blockchain technology.
Blockchain architecture, originally designed for Bitcoin, has revolutionized finance through decentralized transactions and secured data management. It has been utilized to maintain private citizen records, allowing data owners to grant access via the blockchain for direct communication. Despite its potential, this technology remains relatively unexplored by both citizens and the public sector. By carrying out a thorough literature review, this article aims to shed light on this field. The research focus encompasses two key elements: (1) analyzing blockchain dimensions and (2) exploring its transformative impact on the public sector. The methodology involves an extensive meta-analysis of existing research on blockchain's analytical aspects and its role in reshaping public administration. Additionally, a questionnaire is administered to Information Technologies (IT) experts in public services, comparing their perceptions with established scientific studies. The research's core findings address various analysis dimensions, including regulatory risks, data management challenges, privacy concerns, and technological limitations. On the transformation front, organizations adopting blockchain technology anticipate enhanced networked services, fortified data security, operational efficiency, informed decision-making, and novel public services. The potential of blockchain to drive innovative services and safeguard data is widely acknowledged, yet organizations with blockchain are cautiously optimistic about its practical implications compared to those without.
The rapid rise in blockchain-based Decentralized Autonomous Organizations (DAOs) offers policy-makers and decision-makers new opportunities to automatically execute decisions and processes that help enhance transparency, accountability, participation and trust.Yet, many DAOs have a limited lifespan.There is little empirical evidence of the effect of governance elements on the viability of DAOs.Using 220 on-chain governed DAOs, this paper analyses how governance elements (accountability, decision/voting, and incentives) influence the viability of DAOs in the longterm.The findings show that DAOs without weighted decisionmaking and without incentive structures are more viable than those with weighted decision power and incentive mechanisms.This suggests that financial and share-like DAO governance elements do not or may even negatively contribute to the long-term viability of DAOs.Also, voting power distribution is found to have a statistically significant influence on DAOs' viability.We further propose a preliminary theory that relates governance elements to the long-term viability of DAOs.These insights will help policymakers in designing more viable DAOs.Future research should investigate how DAO objectives, the chosen deployment infrastructure and the type of users can impact the long-term viability of DAOs.
Blockchain technology has become more common in the audit industry, posing new problems for traditional audit work. Researchers have been studying the effect of customers’ use of blockchain technology on audits, especially on audit risk and audit methods. This paper examines audit cases of Chinese enterprises that use blockchain technology. It analyzes the effect of the use of blockchain technology on the audit and the new audit problems. It also examines an Australian blockchain audit case using a questionnaire. This case study showed that the application of new technologies to the audit industry may lead to increased inherent risks and control risks. The audit methodology is uncertain and there are two possible approaches: (1) a combination of direct, indirect, account-level, and entity-level evidence and (2) an increase in indirect and entity-level evidence. This paper puts forward the reference case of the Australian blockchain audit experience and suggestions for developing blockchain audits in China.
<strong>Abstract: </strong>Blockchain accredits unlatched, all-inclusive as well as settled business networks, communal operational models, efficacy process, shrink costs as well as more modern products as well as services. Blockchain facilitates quick issuance and that too in less duration, lesser unitary costs and that too, with facilities of customization. Such instruments may be tailor-made to suit investor requirements and thereby minimizing the risks. As per the Jupiter research, blockchain would empower banks to comprehend savings across borders nearly up to $27 billion by 2030, enabling cost reduction higher than 11%. Their distributed ledger technology would make financial institutions to save billions, and this is what is presented in this research. Blockchain finds its applications in capital markets, asset management, remittances, banking as well as lending, trade, finance, insurance etc. <strong>Keywords: </strong>Blockchain, Customization, Distributed ledger technology, Savings <strong>JEL Classification Number: </strong>O10, O14
Daniela Balutel, Walter Engert, Christopher S. Henry, Kim P. Huynh · 6 authors
Abstract We measure crypto and financial literacy using microdata from the Bank of Canada’s Bitcoin Omnibus Survey. Our crypto literacy measure is based on three questions covering basic aspects of Bitcoin. The financial literacy measure we use is based on three questions covering basic aspects of conventional finance (the “Big Three”). We find that a significant share of Canadian Bitcoin owners have low crypto knowledge and low financial literacy. We also find gender differences in crypto literacy among Bitcoin owners, with female owners scoring lower in Bitcoin knowledge than male owners. We do not, however, find significant gender differences in financial literacy amongst Bitcoin owners. In contrast, non-owners show gender differences in both crypto and financial literacy.
Mukhtarov I.Sh. THE IMPACT OF CRYPTOCURRENCY ON TRADITIONAL BANKING SYSTEMS // Universum: экономика и юриспруденция : электрон. научн. журн. 2023. 9-10(108). URL: https://7universum.com/ru/economy/archive/item/16022
Smart contracts as a blockchain-based technological innovation invite juridical analysis in the context of the principle of freedom of contract. This research examines the impact of the use of smart contracts on the principle of freedom of contract, which emphasizes the rights and obligations of parties entering into an agreement or contract to determine the terms of the agreement without interference from third parties. Smart contracts provide the possibility of automating contract execution, increasing efficiency and transparency. The displacement of a notary as an official authorized to ratify a deed of agreement or contract raises big questions in this smart contract. Juridical analysis focuses on how these technologies affect the balance between freedom of contract and legal protection against breach of contract. If a contract breach occurs at a later date, will it give rise to legal consequences if it harms one of the parties and what protection can be given to the party who feels disadvantaged? The aspect of legal uncertainty regarding the existence of smart contracts is highlighted in this research, taking into account the complexity of law enforcement and protecting the rights of those making agreements or contracts. This study is interesting to discuss because technology is increasingly developing into the realm of law, but the problem is how the law itself responds to these technological changes. Will the law facilitate or even reject it? In essence, the use of smart contracts opens up new but challenging opportunities in understanding the role of the principle of freedom of contract in the era of advanced technology. Evolving legal and regulatory implications are a critical focus for ensuring continuity between technological innovation and the legal principles underlying it.
Blockchain technology has revolutionized the way in which financial transactions are conducted. It has made possible secure financial management and digital transaction systems that are faster, more secure, and more reliable than traditional payment methods. Blockchain technology offers increased efficiency, trustworthiness and transparency to its users. The Blockchain works by creating a shared, distributed ledger of transactions. Each transaction is cryptographically secure and immutable, and all participating nodes have identical copies of the ledger. This ensures that transactions are traceable and secure, eliminating traditional problems such as double spending or fraudulent activities. Through the integration of Blockchain, the system provides transparency, prevents fraud, and ensures accountability. The research focuses on optimizing performance by reducing processing times and transaction costs, while maintaining scalability and flexibility. Additionally, the system facilitates auditing and compliance processes, while promoting financial inclusion by providing access to unbanked individuals. The proposed system’s contributions lie in its novel approach to secure financial management, utilizing Blockchain’s features to address the challenges of modern digital transactions.
Bitcoin, a well-known cryptocurrency, has attracted much attention worldwide and is becoming more widely used. This study develops a hypothesis to investigate and test the impact of Bitcoin on E-Commerce use in Saudi Arabia using a survey research approach. Analyzing factors such as Bitcoin awareness and usage among Saudi Arabian consumers can increase online transactions, increase payment efficiency, a larger degree of financial inclusion, and a higher level of trust and security. The online-based survey was used to collect responses, and descriptive-analytical and standard results. Assessment criteria approaches were implemented to interpret the results. Responses were collected from individuals and employees of various companies working in different occupations in Saudi Arabia. In addition, statistical tools SPSS and SmartPLS were used to test the study’s hypotheses. The findings indicated a rapid growth in e-commerce transactions and some knowledge of Bitcoin. Also, it shows a positive correlation between digital currencies (Bitcoin) and e-commerce in Saudi Arabia. The study’s conclusions are expected to be valuable for those involved in Saudi Arabia’s e-commerce sector, helping them to decide how to adopt and use Bitcoin in their digital business strategy. The study also opens the way for future investigations into topics including Saudi Arabia’s regulations for Bitcoin, consumer attitudes toward Bitcoin, and the potential of blockchain technology for enhancing the nation's e-commerce processes.
This research aims to illuminate jurisprudential differences in the adaptation of Bitcoin. It first addresses the resolution of disputes surrounding Bitcoin and examines the reasons for variations in its adaptation. The study presents the cryptocurrency’s characteristics, issuance method, and trading mechanisms, all in the context of legal considerations. The research adopts an inductive and descriptive approach suitable for its subject matter. It comprises an introduction and two main sections. In the introduction, the study defines Bitcoin, outlines its characteristics, and discusses the current practices associated with it. The first section explores the diverse jurisprudential adaptations of Bitcoin after resolving the disputes and identifying the factors contributing to the differing viewpoints. The second section examines how legal objectives influence the adaptation of Bitcoin. The research concludes with several key findings and recommendations. These include the necessity to legalize trading in Bitcoin and other cryptocurrencies, as well as the importance of finding alternatives that align with Islamic economic principles, meeting both efficiency and legal criticism requirements.
Purpose: The objective of this paper is to theoretically examine the place of the use of cryptocurrencies in entrepreneurship, accounting and taxation in Nigeria.
 Design/methodology/approach: The methodology used is library-based research through review of related extant literature which informed the position taken in this paper. From the critical review of literature, it can be inferred that despite the novelty and attraction these digital currencies promise, it is not without inherent limitations, but requires the needed legal and regulatory framework in order for it to enhance security of the value of money of the owners who may want to key into it usage.
 Findings: It is therefore recommended that the relevant national and international money market/financial regulators and authorities should take proactive steps in coming up with the needed framework to help eliminate any doubt that may be associated with the use of cryptocurrencies.
 Paper type: Research Paper.
This exploration aims to dissect the influence of herding behavior and overconfidence-bias on investment decisions by millennial generation Cryptocurrency investors in Malang City. This type of research is explanatory research with a quantitative approach. This research aims to test and explain the influence of the direct relationship between the variables herding behavior and overconfidence-bias on investment decisions by cryptocurrency investors through hypothesis testing. This research has a sample size of 99 Millennial Generation Cryptocurrency investors in Malang City which was obtained through distributing a Google Form questionnaire using a purposive sampling technique. This research uses the F-test with the SPSS 23 application. The results of this research show that the herding behavior variable has a significant effect on investment decisions. However, this is different, the overconfidence_bias variable does not have a significant effect on investment decisions by millennial generation Cryptocurrency investors in the city of Malang.
Nor Fatihah Abd Razak, Adriana Jaafar, Nur Anissa Amira Rusdi, Nur Fathiematuzzahraa’ Amyra Khalid · 12 authors
Financial technology, also referred to as "FinTech," is a term used to describe emerging technology that aims to enhance and automate the provision of financial services. In this research, the focus was on cryptocurrencies, non-fungible tokens (NFT), and metaverses that are considered part of the fintech industry, as they all involve technology to facilitate financial transactions and interactions. The insufficiency of quantitative academic literature on the factor influencing students’ acceptance of financial technologies resulting to have uncertainty on the local degree student’s attitudes and perceptions towards these emerging technologies. The purpose of this study was to identify the factors influencing the acceptance of financial technologies. A stratified sampling technique was utilized and 329 respondents were selected. This study used primary data which is by distributing the questionnaire in Google Form and the link was sent out via WhatsApp to collect the data. The independent t- test, one way ANOVA and multiple linear regression were applied in this study. The result of T-test indicates that the male students had higher mean value than female students in accepting the financial technology. Meanwhile, based on ANOVA, there was a significant mean difference in fintech acceptance between programmes. Hence, by using multiple linear regression, the significant factors influencing the acceptance of financial technologies were knowledge, openness, and social influences. It is recommended that future researchers study other areas of Fintech, like blockchain, to gain a better understanding of Fintech as a whole.
Андрій Макурін, Андрій МАЛІЄНКО, O. V. Tryfonova, Lyudmyla Masina
Introduction. An analysis of approaches to accounting for transactions with cryptocurrency states that the development of digital technologies and virtual markets has revealed a lack of readiness for the accounting display of such assets because there is no single approach to accounting for cryptocurrency transactions. Various regulatory documents have proposed considering cryptocurrency as an object that can be stocks, financial investments, monetary means, or intangible assets. Therefore, there is a need to determine exactly what cryptocurrency should be considered and which financial accounts should be displayed in the future. Aim and tasks. The purpose of the study is to identify the main characteristics of cryptocurrencies, which will help identify them as accounting objects. Based on this, it is necessary to study the main approaches to the display of such assets on financial accounts and to determine in which operations cryptocurrency can be used, and how to identify it. Results. It is established that the generation of cryptocurrency is affected by the approach of the miner, as he can generate new cryptocurrency, and all incurred costs are included in the cost price and form the initial value of the mined coin. However, if a miner can mine cryptocurrency using already existing technology, then the initial value must be capitalized on account 154 “Purchase (creation) of intangible assets” to form the initial value (cost). The identification criteria are as follows: receiving economic benefits, the sale operation will be completed, according to which cryptocurrency can be considered as reserves. The content of the operations (increase or decrease in exchange rate, formation of reports, etc.) for which cryptocurrency should be revalued on the relevant balance sheet date is given. Conclusions. Cryptocurrency can be considered a stock or an intangible asset. Modern blockchain technology affects accounting science by using triple rather than double recordings. This adds a level of entry, a cryptographic stamp with all transactions, and proves, however, that the interested parties (accountant, client, tax authorities, and auditor) will have an identical copy of the “ledger”. After achieving cryptocurrency price stability, such an asset can be used during international transactions, as it is more often used for speculative gains.
Research background: Fintech development shapes corporate investment efficiency and economic growth with innovative tools, and can decrease financing constraints of enterprises, enabling direct and indirect financing and furthering inter-bank competition. Crowdfunding- and blockchain-based fintech operations harness deep and maching learning algorithms, augmented and virtual reality technologies, and big data analytics in mobile payment transactions. Purpose of the article: We show that fintechs have reconfigured financial service delivery by harnessing AI-based data-driven algorithms and cloud and blockchain technologies. Fintech optimizes financial organization and services, economic structures and growth, data analysis, and digital banking performance. Machine learning algorithms can streamline payment operation capabilities and process promptness, ensuring smooth operational flows, assessing risks, and detecting frauds and money laundering by historical data and customer behavior analysis across instant payment networks and infrastructures. Methods: Quality tools: AXIS, Eppi-Reviewer, PICO Portal, and SRDR. Search period: July 2023. Search terms: “fintech” + “artificial intelligence algorithms”, “cloud computing technologies”, and “blockchain technologies”. Selected sources: 40 out of 195. Published research inspected: 2023. Data visualization tools: Dimensions and VOSviewer. Reporting quality assessment tool: PRISMA. Findings & value added: Fintech development enables organizational innovation by mitigating information asymmetry and financing limitations while providing financial assistance and tax incentives in relation to products and services. The fintech growth has influenced the dynamic intermediary function of financial institutions in terms of sustainability and economic development. Fintech and natural resources negatively influence, while green innovations and financial development further, environmental sustainability.
Lanskap keuangan sedang mengalami perubahan paradigma dengan munculnya aset digital, terutama mata uang kripto, yang telah menangkap imajinasi para investor di seluruh dunia. Di antara para investor ini, individu-individu muda terlihat menonjol karena partisipasi mereka yang semakin meningkat di pasar aset digital. Di Kota Bandung, Indonesia, populasi anak muda yang melek teknologi berada di garis depan tren transformatif ini. Penelitian ini berjudul bertujuan untuk mempelajari lebih dalam tentang dinamika investasi cryptocurrency di kalangan anak muda Bandung. Dengan menyelidiki perilaku, persepsi risiko, strategi investasi, motivasi, dan pengaruh demografis mereka, penelitian ini memberikan kontribusi wawasan yang berharga untuk bidang investasi aset digital yang terus berkembang. Berada dalam konteks yang lebih luas dari pasar keuangan yang terus berubah, penelitian ini berusaha untuk memberikan informasi kepada para pembuat kebijakan, lembaga keuangan, dan investor muda itu sendiri ketika mereka menavigasi seluk-beluk lanskap aset digital.
أدى ظهور تقنية بلوكتشين ومنصة إيثريوم تحديدًا إلى انتشار تطبيقات العقود الذكية في القطاع المالي عالميًا، وتعرف العقود الذكية بأنها عقود مبرمجة ذاتية التنفيذ تتم بين طرفين أو أكثر بمجرد استيفاء شروط العقد من خلال شبكة بلوكتشين لامركزية وفق نظام الند للند Peer to Peer، بما يتناسب وأحكام الشريعة الإسلامية وبما يضمن حقوق الأطراف والآثار المترتبة على العقد. وبسبب هذا الاهتمام والانتشار فقد هدف هذا البحث إلى تسليط الضوء على بعض هذه التطبيقات في المالية الإسلامية تحديدًا، وتناول البحث أربعة نماذج على تطبيقات هذه العقود في المالية الإسلامية مع مشروعية التعامل لكل منها وهي: نموذج بلوسوم فايننس Blossom finance، ونموذج منصة وثاق Wethaq Platform، ونموذج فنتيرا وقف تشين Finterra Waqf chain، ونموذج هلّوجولد HelloGold من خلال اتباع المنهج الوصفي الاستقرائي والتحليلي. وتوصل البحث إلى أن هذه التطبيقات الأربعة على العقد الذكي متوافقة وأحكام الشريعة الإسلامية وتتمثل هذه التطبيقات بنموذج بلوسوم فايننس Blossom finance في إصدار صكوك المضاربة، ونموذج منصة وثاق Wethaq Platform في إصدار صكوك الإجارة، ونموذج Finterra Waqf chain في الوقف والتمويل الإسلامي، ونموذج HelloGold في حفظ وبيع وشراء وإرسال واسترداد الذهب المادي. الكلمات المفتاحية: العقود الذكية، بلوكتشين، تطبيقات العقود الذكية، الامتثال الشرعي، التكنولوجيا المالية، المالية الإسلامية.