Blockchain Papers

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559 papersLast indexed Aug 31, 2026
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Mar 30, 2021·AZKA International Journal of Zakat & Social Finance
14 cites
Implementation Of Zakat Payment Platform For Cryptocurrencies

Mohd Faizal Yusof, Lisasari Ab. Rasid, Ridzuan Masri

Bitcoin spearheaded the rise of cryptocurrencies since it was first launched in 2009. The concept of bitcoin as digital currency was first published publicly in the 2008 well-known whitepaper by pseudonymous Satoshi Nakamoto. The whitepaper outlined a self-serving peer-to-peer transaction network concept based on cryptographic proof instead of trust, allowing any two willing parties to transact directly with each other without the need for a trusted third party such as financial institutions. Since then, thousands of cryptocurrencies have been launched mostly through token offerings as an alternative approach of raising funds for blockchain, technology projects, and start-ups. People are holding cryptocurrencies mostly as digital asset investments. Some individuals made huge profits from buying cryptocurrencies at their initial offerings and sold later when the prices increased. Some crypto millionaires were born from such trades. However, many people lost their investment as well due to many factors. Some were due to bad investment decisions, and some fall into scams and investment programs run by dishonest peoplewith promises of highly lucrative returns. As trading and owning cryptocurrencies are becoming common, governments and policymakers around the world are coming up with proper and comprehensive regulations for cryptocurrencies. In the context of Malaysia, in which zakat collections and distributions are of state matters, this paper discusses the implementation of zakat payment platform for cryptocurrencies at zakat institutions. This paper seeks to contribute to the academic development, blockchain technology, and zakat management.

Open access
Islamic Finance and Banking Studies
FinTech, Crowdfunding, Digital Finance
Islamic Finance and Communication
Original source
Mar 1, 2021·DOAJ (DOAJ: Directory of Open Access Journals)
7 cites
What Blockchain Technology Can Do to Contribute to Waqf

Cory Vidiati, Endang Hendra, Selamet Santoso, Izzul Faturrizky

This article supports decision-makers for the use of blockchain technology in academies and industry in Indonesia, considering its advantages and disadvantages. Like the current Covid 19 pandemic, it is necessary to obtain accurate data in various economic sectors. Islamic economic instruments such as waqf are an important sector, proven to have played a significant role in socio-economy throughout history, as a philanthropic tool and contribute to Islamic civilization. If developed, managed and utilized properly, it can create sustainability for the community. A method that relies on previous literature, this qualitative paper aims to contribute to encouraging the government to use blockchain for waqf. We outline terms and concepts related to how blockchain works and theoretical trust to investigate how blockchain affects the role of trust in waqf transactions. The results using the SWOT framework, we discuss what emerges from blockchain technology in waqf. The conclusion of this study discusses how blockchain can contribute to waqf instruments based on a conceptual framework. We hope to stimulate interest in theory and practice to encourage discussion in this area.

Open access
Islamic Finance and Banking Studies
Halal products and consumer behavior
Islamic Finance and Communication
Original source
Feb 15, 2021·TURKISH JOURNAL OF ISLAMIC ECONOMICS
32 cites
A Critical Analysis of Cryptocurrencies from an Islamic Jurisprudence Perspective

Mervan Selçuk, Suleyman Kaya

Money has changed its form many times throughout history and has begun to turn into digital form as an alternative to the current situation. The newest type of money form is a cryptocurrency which has been developed independently of any central authority. The usage areas of cryptocurrencies are increasing day by day. Bitcoin is one of the most accepted cryptocurrencies in the world, which was issued in 2009, dominated the cryptocurrency market and attracted the attention of large masses with its rapid rise in value. Cryptocurrency market size exceeded $800 billion in early 2018. Most of the cryptocurrency users want to get a share from value increases of cryptocurrencies. However, these behaviours are not in line with the philosophy of cryptocurrencies. Cryptocurrencies also cause problems of legitimacy for Muslim users in termsof Islamic Jurisprudence (Fiqh). Although many religious institutions and Islamic scholars say that cryptocurrencies are haram, several Islamic scholars consider that they are halal. In our study, the legitimacy of cryptocurrencies in terms of Fiqh is analysed multidimensional employing the existing literature and fatwas. Furthermore, we attempt to determine the features of Islamic cryptocurrency.

Open access
Islamic Finance and Banking Studies
Blockchain Technology Applications and Security
Islamic Finance and Communication
Original source
Jan 26, 2021·Islamic Fintech
0 cites
Is a cryptocurrency a currency or a product/commodity? The case of bitcoin

Kaleem Alam

‘Cryptocurrency’ using blockchain technology is currently a most disruptive technology. We attempt to study the nature of this currency to decide whether it qualifies to be called a currency or not. Understanding its nature is important for governments, legislators, taxpayers and courts so that a proper regulation can be prepared. Once regulated, the taxpayers can know how much they would be taxed and the courts would know under which act it could pronounce judgements. This paper focuses on bitcoin as a specimen of cryptocurrency. The paper also attempts to study the ‘commodity’ -nature of the currency-, followed by the ‘currency’ -nature of the currency- and whether it can function as a currency. The paper also attempts to study the nature of this currency from Islamic perspectives and rebuts certain objections raised in respect of this currency.

Blockchain Technology Applications and Security
Islamic Finance and Banking Studies
Taxation and Compliance Studies
Original source
Jan 4, 2021·ISRA International Journal of Islamic Finance
36 cites
Ṣukūk on blockchain: a legal, regulatory and Sharī’ah review

Sherin Kunhibava, Zakariya Mustapha, Aishath Muneeza, Auwal Adam Sa’ad · 5 authors

Purpose This paper aims to explore issues arising from ṣukūk (Islamic bonds) on blockchain, including Sharīʾah (Islamic law) and legal matters. Design/methodology/approach A qualitative methodology is used in conducting this research where relevant literature on ṣukūk was reviewed. Through a doctrinal approach, the paper presents analyses on the practice of ṣukūk and ṣukūk on blockchain by discussing its legal, Sharīʾah and regulatory issues. This culminates in a conceptual analysis of blockchain ṣukūk and its peculiar challenges. Findings This paper reveals that digitizing ṣukūk issuance through blockchain remedies certain inefficiencies associated with ṣukūk transactions. Indeed, structuring ṣukūk on a blockchain platform can increase transparency of underlying ṣukūk assets and cash flows in addition to reducing costs and the number of intermediaries in ṣukūk transactions. The paper likewise brings to light legal, regulatory, Sharīʾah and cyber risks associated with ṣukūk on blockchain that confront investors, practitioners and regulators. This calls for deeper collaboration in research among Sharīʾah scholars, lawyers, regulators and information technology experts. Research limitations/implications As a pioneering subject, the paper notes the prospects of blockchain ṣukūk and the current dearth of literature on it. The paper would assist relevant Islamic capital market entities and authorities to determine the potential and impact of blockchain ṣukūk in their respective businesses and the financial system. Practical implications Blockchain ṣukūk will assist in addressing issues inherent in classical ṣukūk and in paving the way to innovative solutions that will facilitate and enhance the quality of ṣukūk transactions. For that, ṣukūk would require appropriate regulatory technology to address its governance and regulation peculiarities. Originality/value Integrating ṣukūk with blockchain technology will add value to it. The paper advances the idea that blockchain ṣukūk revolutionises ṣukūk and enhances its practice against known inadequacies.

Open access
Islamic Finance and Banking Studies
Microfinance and Financial Inclusion
FinTech, Crowdfunding, Digital Finance
Original source
Jan 1, 2021·Munich Personal RePEc Archive (Ludwig Maximilian University of Munich)
7 cites
A Bibliometric Analysis of Fintech and Blockchain in Islamic Finance

Ahmet Faruk Aysan, Ibrahim Musa Unal

This paper conducts a bibliometric research in the literature on Fintech and Islamic finance. The data of this study consists of relevant articles obtained from the Scopus database as of February 2021. A keywords bundle related to Islamic finance and keyword has been used for the search, resulting in 89 publishments included in this research. Results show the stunning increase in the Islamic Fintech publishments after 2017, mainly in the fields of cryptocurrencies, micro-finance, impact investing, and SRI investing, and so on. The two main centers of Islamic Fintech research are Malaysia-Indonesia Region and the GCC area. The increasing number of Islamic Fintech publishments show the potential of the field for the industry's future.

Open access
FinTech, Crowdfunding, Digital Finance
Islamic Finance and Banking Studies
Islamic Finance and Communication
Original source
Jan 1, 2021·İlköğretim Online
5 cites
The Effect of Smart Blockchain Contracts on the Financial Services Industry in the Banking Sector in Jordan

Mohammad Salameh Zaid Almahirah

The study aimed to identify the effect of smart blockchain contracts on the financial services industry in the banking sector in Jordan, through an empirical study on the Jordanian banking sector. The study population was represented by the banks in the Jordanian environment, (15) banks were selected with their various branches. As for the study sample, it consisted of (81) including (managers, deputy directors, heads of departments, major clients), representing approximately 67.5% of the total sent questionnaires. A questionnaire was used as an instrument of the study in order to collect data from the study population. The descriptive and analytical approach was used. The study concluded that there is a statistically significant relationship regarding the impact of smart blockchain contracts on the financial services industry in the banking sector in Jordan. It was found also that the smart blockchain contracts help to reduce the cost of Banking services and enhancing operational efficiency in Jordanian banks. Moreover, they enhance and develop banking services and upgrade them in Jordanian banks. In light of the results of the field study, the researcher recommended that Jordanian banks should rely on smart Blockchain contracts in the field of banking sector that will contribute to reducing costs related to remittances and raising the operational efficiency of these banks.

Open access
Organizational and Employee Performance
Islamic Finance and Banking Studies
Original source
Jan 1, 2021·SSRN Electronic Journal
0 cites
Universal Money Instrument Decentralised Finance VS Ethereum Decentralised Finance: The quest of Goliath and David to conquer Africa.

Benjamin Masama

Few years after the development of Bitcoin (BTC), there was need to develop another blockchain that could support many applications, and consequently, the Ethereum Blockchain (EB) was developed. One of the key initiatives that was enabled by the development of the EB is that of Decentralised Finance (DeFi). Understanding the massive potential of DeFi, particularly in developing markets, many other developers are embarking on projects to develop their DeFi supporting blockchains. The Universal Money Instrument (UMI) team is one of the groups that embarked on this journey. Approximately 1.5 years after the launch of the UMI Blockchain (UMI B) and the UMI coin, the team recently released their DeFi manifest. Considering that Africa stands to benefit more from DeFi, it is expected that these two blockchains will compete for dominance in Africa. Hence, the main objective of this study was to determine the most suitable blockchain for the African continent. To achieve the above objective, a non-empirical, exploratory research was conducted in the form of an online desktop review. It was found that the UMI DeFi is ideal for Africa because the UMI B; is highly scalable, supports nearinstant transactions, offers free transactions, uses a superior consensus algorithm, took longer to develop, and safe from attacks like the 51% attacks.

Open access
3 source records
Banking stability, regulation, efficiency
Islamic Finance and Banking Studies
Original source
Jan 1, 2021·International journal of entrepreneurship
5 cites
Trends of Fintech and Cryptocurrencies Jordan Recapitulation

Ahmad A. Al‐Naimi, Esra a Al-Trad, Razan A. Yousef

The purpose of our paper is to provide an overview of Fintech trends with a special focus on Jordan. It provides an explanation for the evolution of Fintech and how Fintech relates to banks through discussing the role of E-banking that considered the most modern approach of using banking services through electronic channels, so we give attention to this sector and how it is affected by Financial technology. Also, we briefly discuss E-banking services and the literature about Peer-to-peer lending and cryptocurrencies that considered an incredibly transparent alternative to the traditional fiat currencies which we are used to, and it is an alternative that will improve the society, in addition we preview the point of view for various countries toward the financial technology and cryptocurrencies. Our study focuses on Jordan where its financial sector considers a stable sector with a considerable effect and share in the Jordanian economy, Fintech in Jordan is a main factor that will strengthen and develop the financial industry in the country, where the Jordanian government plays a great role in supporting the financial sector especially ‘Financial technology’.

Islamic Finance and Banking Studies
Microfinance and Financial Inclusion
FinTech, Crowdfunding, Digital Finance
Original source
Jan 1, 2021·Proceedings of the 1st Universitas Kuningan International Conference on Social Science, Environment and Technology, UNiSET 2020, 12 December 2020, Kuningan, West Java, Indonesia
11 cites
The Sharia Compliance of Gold-Backed-Cryptocurrency: Analysis of Volatility and Risk

Fauziyah Adzimatinur, Vigory Gloriman Manalu, Faishal Rahimi

Cryptocurrency in the perspective of Islam has currently become a subject undergoing intense study among researchers. The Islamic perspective of money, has specific characteristics and requirements, such as stability and is based on assets. These characteristics also applied to the Cryptocurrency as

Open access
Islamic Finance and Banking Studies
Islamic Finance and Communication
Halal products and consumer behavior
Original source
Jan 1, 2021·Office of Academic Resources, Chulalongkorn University
0 cites
ปญหาการกำกบดแลโทเคนทไมสามารถทดแทนกนได (Non-Fungible Token : NFT) ภายใตพระราชกำหนดการประกอบธรกจสนทรพยดจทล พ.ศ. 2561

สุจารี จิตรหัสต์ชัย

แนวทางการกับดูแลโทเคนที่ไม่สามารถทดแทนกันได้ หรือ Non-Fungible Token (NFT) เป็นประเด็นถกเถียงในกลุ่มผู้ที่ให้ความสนใจด้านเทคโนโลยี เนื่องจากความเห็นของภาครัฐและ เอกชนมีความแตกต่างกัน โดยที่ภาครัฐมีประกาศคําสั่งโดยอาศัยอํานาจ พ.ร.ก. สินทรัพย์ดิจิทัลฯ ห้ามศูนย์ซื้อขายสินทรัพย์ดิจิทัล ให้บริการซื้อขาย NFT ในขณะที่ทางฝั่งของภาคเอกชนบางส่วนกลับ ไม่เห็นด้วยกับประกาศดังกล่าว เนื่องจากเห็นว่า การห้ามศูนย์ซื้อขายให้บริการ NFT เป็นการปิดกั้น โอกาสของคนไทยในการใช้เทคโนโลยีบล็อกเชนสร้างนวัตกรรมใหม่ ๆ ในขณะเดียวกันก็ไม่สามารถ ดึงดูดนวัตกรรมและการลงทุนจากต่างประเทศเข้าสู่ประเทศได้ จากการศึกษาแนวทางการกํากับดูแล NFT ในต่างประเทศ สามารถแบ่งกลุ่มแนวทาง การกํากับดูแลได้ 2 แนวทาง คือ (1) กลุ่มประเทศที่มีการปรับใช้กฎหมายเกี่ยวกับสินทรัพย์ดิจิทัลหรือ กฎหมายใกล้เคียงที่มีอยู่ในการกํากับดูแล NFT และ (2) กลุ่มประเทศที่มีกฎหมายไม่สนับสนุน ธุรกรรมที่เกี่ยวข้องกับสินทรัพย์ดิจิทัล รวมถึง NFT โดยแนวทางการกํากับดูแล NFT ของประเทศไทย ก็มีความคล้ายกับกลุ่มประเทศรูปแบบที่ (1) กล่าวคือ ประเทศไทยมีการปรับใช้กฎหมายเกี่ยวกับ สินทรัพย์ดิจิทัลในการกํากับดูแล NFT ที่เข้าข่ายเป็นสินทรัพย์ดิจิทัล ผู้ที่ต้องการซื้อขาย NFT สามารถทําธุรกรรมได้ผ่าน NFT Marketplace ซึ่งเป็นแพลตฟอร์มเฉพาะสําหรับการซื้อขาย NFT โดยหน่วยงานทางการจะพิจารณาลักษณะ NFT ตามประเภทและลักษณะของ NFT ที่ซื้อขายใน NFT Marketplace นั้น ๆ ว่าเข้าข่ายอยู่ภายใต้การกํากับดูแลของกฎหมายหรือไม่ ทั้งนี้ จากการศึกษาพบว่า การห้ามให้บริการ NFT ในศูนย์ซื้อขายสินทรัพย์ดิจิทัลนั้นเป็น แนวทางที่เหมาะสม เพราะ (1) NFT เป็นหน่วยข้อมูลอิเล็กทรอนิกส์ที่มีลักษณะเฉพาะ มีกลไกการให้ ราคาที่ต่างจากสินทรัพย์ดิจิทัลประเภทอื่น ๆ และ (2) NFT มีทั้งรูปแบบที่อาจเข้าข่ายเป็นสินทรัพย์ ดิจิทัลภายใต้ พ.ร.ก. สินทรัพย์ดิจิทัลฯ และรูปแบบที่ไม่เข้าข่ายอยู่ภายใต้กฎหมายดังกล่าว จึงควร มีรูปแบบการกํากับดูแลที่แตกต่างจากสินทรัพย์ดิจิทัลประเภทอื่น ๆ นอกจากนี้ (3) จากการศึกษา แนวทางการกํากับดูแลของต่างประเทศยังไม่พบข้อมูลปรากฏว่า มีหน่วยงานกํากับดูแลของประเทศ ใดอนุญาตให้มีการซื้อขาย NFT ในศูนย์ซื้อขายที่มีกฎหมายหรือหน่วยงานทางการกํากับดูแล แต่ต้อง ซื้อขาย NFT Marketplace ข้างต้น การห้ามซื้อขายในศูนย์ซื้อขายของประเทศไทย จึงไม่ได้ขัดกับ แนวทางการกํากับดูแลของประเทศอื่น ๆ อย่างไรก็ตามผู้เขียนมีข้อเสนอแนะเพิ่มเติมคือหน่วยงานกํากับดูแลควรพิจารณาออก กฎหมายลําดับรองที่มีรายละเอียดชัดเจนเกี่ยวกับแนวทางในการกํากับดูแล NFT เนื่องจากในปัจจุบัน การใช้ พ.ร.ก. สินทรัพย์ดิจิทัลฯ ในการกํากับดูแลยังไม่อาจครอบคลุม NFT ได้ทุกรูปแบบ แต่จะ กํากับดูแลได้เฉพาะ NFT ที่เข้าข่ายอยู่ภายใต้ พ.ร.ก. สินทรัพย์ดิจิทัลฯ เท่านั้น ทั้งนี้ ในการออก กฎหมายใหม่ หรือทบทวนแก้ไขกฎเกณฑ์เกี่ยวกับ NFT หากมีการเปิดรับฟังความคิดเห็นเพื่อให้ ภาคเอกชนสามารถใช้สิทธิและเสรีภาพได้เต็มที่ รวมถึงมีการนําหลักการทางเศรษฐศาสตร์มา วิเคราะห์ประกอบการออกกฎหมายลําดับรอง น่าจะทําให้สอดรับกับความต้องการของภาคเอกชน มากขึ้น และช่วยลดความเสี่ยงในด้านต่าง ๆ ที่อาจเกิดขึ้นจากการรับเทคโนโลยีดังกล่าวมาใช้

Open access
Islamic Finance and Banking Studies
Cultural, Linguistic, Economic Studies
Original source
Jan 1, 2021·SSRN Electronic Journal
2 cites
How Decentralized Autonomous Organizations Optimize Charitable Giving

Wulf A. Kaal

Charitable giving in legacy systems is subject to several major downsides that can be addressed with decentralized autonomous organizations (DAOs). Centralized legacy charitable organizations often lack foundational transparency and are subject to significant power imbalances that favor the donor and lead to centralization of the charity. Existing legal incentives often lead to so-called Zombie Charities in many jurisdictions. The donative intent can therefore often not be optimally fulfilled. DAOs combine unique feedback loops and transparency features with community governance that address the existing shortcomings of charitable organizations in decentralized structures.

Open access
2 source records
Islamic Finance and Banking Studies
Sharing Economy and Platforms
Cooperative Studies and Economics
Original source
Dec 30, 2020·An-Nisbah Jurnal Ekonomi Syariah
9 cites
DINAMIKA CRYPTOCURRENCY DAN MISI EKONOMI ISLAM

Ahmada Khoirul Umam, Onny Herlambang Putra Wardhana, Ira Humaira Hany

Advances in technology that exist today, have brought people to a lot of reforms in various aspects; fashion, automotive, communication and payment systems. developments that exist in the payment system, not only mobilizing people to be able to transact more effective and efficient. Furthermore, it is able to lead humans to a monetary system reformation such as the existence of various cryptocurrencies. However, this progress must be able to be monitored, because we know that everything’s like two sides of a coin. Islam as a kaffah system has a responsibility to anticipate the various possibilities that exist. Through literature review in this paper, the author tries to provide various important matters in the dynamics of cryptocurrencies, and how the Islamic economy’s role in order to supervise, make a contribution to the existing dynamics.

Open access
Islamic Finance and Communication
SMEs Development and Digital Marketing
Islamic Finance and Banking Studies
Original source
Dec 28, 2020·EkBis Jurnal Ekonomi dan Bisnis
20 cites
Zakat Blockchain: A Descriptive Qualitative Approach

Lukman Hamdani

Zakat as a tremendously effective tool for poverty minimization and social problems resolution, just like digital wallets can be used and optimized within the potential use of blockchain technology. Furthermore, zakat blockchain is one of the media instruments to cut the chain of zakat management and distribution, which is complex and requires much time. The synergy of amil zakat and muzakki in zakat blockchain is the right answer for welfare and time efficiency in distributing zakat to asnaf wherever they are. The methodology employed in this research was descriptive qualitative. This research was a descriptive study because it described or elucidated the combination of zakat and blockchain in Indonesia. The research approach used was qualitative. The objects of this research were zakat institutions in Indonesia. The subject of this research was the mechanism between muzakki and nadzhir in Indonesia This study’s results stated the importance of blockchain application and implementation for better zakat management

Open access
Islamic Finance and Communication
Islamic Finance and Banking Studies
Islamic Studies and Radicalism
Original source