Zakat Fatwa in the Digital Economy: Reaffirming Maqāṣid Al-Sharī‘ah Within the SDGs Framework
DOI:
https://doi.org/10.23917/profetika.v27i03.13940Keywords:
digital zakat, islamic socio-legal transformation, maqāṣid al-sharīʿah, sustainable development goals, islamic social financeAbstract
Objective: This study aims to examine how the 2024 Majelis Ulama Indonesia (MUI) fatwa on zakat for YouTubers, influencers, and other digital creative workers reconstructs Islamic legal reasoning in response to the expanding digital economy while contributing to the Sustainable Development Goals (SDGs). Theoretical framework: The study is grounded in the theoretical framework of maqāṣid al-Sharīʿah, Islamic social finance, socio-legal theory, and regulatory governance, positioning fatwa as a dynamic legal instrument that integrates religious values with contemporary socio-economic realities. Literature review: Existing studies have extensively discussed professional zakat, Islamic philanthropy, and digital economic transformation; however, limited attention has been given to the socio-legal implications of digital zakat fatwas and their relationship with sustainable development. Method: Employing a qualitative socio-legal research design, the study combines normative juridical and sociological approaches through documentary analysis of the 2024 MUI fatwa and relevant literature on Islamic economic law, Islamic social finance, and digital governance. Results: The findings demonstrate that the fatwa contextualizes classical income zakat principles by recognizing digital professions as legitimate zakatable occupations based on lawful earnings and ethical content creation. This legal adaptation expands the resource base of Islamic social finance, enhances financial inclusion, and reinforces contributions to poverty alleviation, decent work, reduced inequalities, and accountable institutions in line with the SDGs. Furthermore, the analysis reveals that digital zakat functions as an ethical governance mechanism linking theology, public policy, and financial technology while embedding maqāṣid-oriented values into emerging digital business ecosystems. Implications: The study implies that adaptive Islamic legal interpretation can strengthen sustainable economic governance in rapidly evolving digital societies. Novelty: Its novelty lies in conceptualizing the digital zakat fatwa not merely as a doctrinal religious opinion but as an innovative socio-legal regulatory framework that advances faith-based sustainability, ethical digital entrepreneurship, and institutional transformation within the contemporary Islamic digital economy.
References
[1] M. S. M. Daud and H. Wahid, “Assessing the role of zakat institutions in the socio-economic sustainability of the poor and destitute in Malaysia,” Int. J. Sociol. Soc. Policy, pp. 1–16, 2025, doi: 10.1108/ijssp-01-2025-0036.
[2] E. Tok, A. J. Yesuf, and A. S. Mohamed, “Sustainable Development Goals and Islamic Social Finance: From Policy Divide to Policy Coherence and Convergence,” Sustainability, vol. 14, no. 11, p. 6875, 2022, doi: 10.3390/su14116875.
[3] R. Maulina, W. Dhewanto, and T. Faturrahman, “The integration of Islamic social and commercial finance (IISCF): Systematic literature review, bibliometric analysis, conceptual framework, and future research opportunities,” Heliyon, 2023, doi: 10.1016/j.heliyon.2023.e21612.
[4] A. Jan, M. N. Mata, P. A. Albinsson, J. M. Martins, R. Hassan, and P. N. Mata, “Alignment of Islamic Banking Sustainability Indicators with Sustainable Development Goals: Policy Recommendations for Addressing the COVID-19 Pandemic,” Sustainability, vol. 13, no. 5, p. 2607, 2021, doi: 10.3390/SU13052607.
[5] U. H. Umar, M. H. A. H. Besar, and M. Abduh, “Compatibility of the CSR practices of Islamic banks with the United Nations SDGs amidst COVID-19: a documentary evidence,” Int. J. ethics Syst., 2022, doi: 10.1108/ijoes-12-2021-0221.
[6] M. Shahid, Y. A. Sulub, M. M. J. Mohtesham, and M. M. Abdullah, “Analyzing the commonalities between Islamic social finance and sustainable development goals,” Int. J. ethics Syst., 2023, doi: 10.1108/ijoes-04-2022-0082.
[7] O. Al-Jayyousi, E. Tok, S. B. M. Saniff, W. N. W. Hasan, N. A. Janahi, and A. J. Yesuf, “Re-Thinking Sustainable Development within Islamic Worldviews: A Systematic Literature Review,” Sustainability, vol. 14, no. 12, p. 7300, 2022, doi: 10.3390/su14127300.
[8] Z. Bouziane, J. Fedtke, D. D. Shin, A. El Kadoussi, and M. Ibahrine, “Digital Islam and Muslim Millennials: How Social Media Influencers Reimagine Religious Authority and Islamic Practices,” Religions, vol. 13, no. 4, p. 335, 2022, doi: 10.3390/rel13040335.
[9] R. Verwiebe, C. Osorio-Krauter, N. Fritsch, S. Weissmann, A. Philipp, and C. Buder, “Working on an algorithm-controlled platform as a content creator: What explains unequal earnings on YouTube?,” Eur. Soc., pp. 1–23, 2025, doi: 10.1162/euso.a.42.
[10] A. Saputra and E. A. Asbi, “Islam, Big Data, and Digital Ethics: Challenges in Religious Life in the Digital Age,” Pharos J. Theol., no. 106.4, 2025, doi: 10.46222/pharosjot.106.4022.
[11] A. Astor, G. K. Allah, and R. Martínez-Cuadros, “Anonymity and Digital Islamic Authority,” Religions, vol. 15, no. 12, p. 1507, 2024, doi: 10.3390/rel15121507.
[12] I. Y. Simamora and A. S. Farid, “Rethinking the use of Social Media in Islamic Broadcasting Practices: A Theological Perspective,” Pharos J. Theol., no. 105(5), 2024, doi: 10.46222/pharosjot.105.516.
[13] M. G. Abdelnour, “Artificial Intelligence and the Islamic Theology of Technology: From ‘Means’ to ‘Meanings’ and from ‘Minds’ to ‘Hearts,’” Religions, vol. 16, no. 6, p. 796, 2025, doi: 10.3390/rel16060796.
[14] R. Rusli and N. Nurdin, “Understanding Indonesia millennia Ulama online knowledge acquisition and use in daily fatwa making habits,” Educ. Inf. Technol., pp. 1–24, 2021, doi: 10.1007/S10639-021-10779-7.
[15] M. Y. Chaudhary, “Initial Considerations for Islamic Digital Ethics,” Philos. Technol., vol. 33, no. 4, pp. 639–657, 2020, doi: 10.1007/S13347-020-00418-3.
[16] H. Hasanudin and J. Mubarok, “Progressiveness of Islamic Economic Law in Indonesia: The Murā‘at Al-‘Ilal wa Al-Maṣāliḥ Approach,” Samarah J. Huk. Kel. dan Huk. Islam, vol. 7, no. 2, p. 1267, 2023, doi: 10.22373/sjhk.v7i2.17601.
[17] A. Pericoli, “The use of zakat in the pandemic response: the case of Islamic Relief and BAZNAS in Indonesia,” Third World Q., vol. 44, pp. 405–422, 2022, doi: 10.1080/01436597.2022.2150161.
[18] I. Izmuddin, E. Amalia, M. A. Nasir, and F. Muttaqin, “The Legitimation of Religion in Profit Seeking: The Role of National Shari‘āh Division of The Indonesian Muslim Council (DSN-MUI),” Samarah J. Huk. Kel. dan Huk. Islam, vol. 7, no. 2, p. 781, 2023, doi: 10.22373/sjhk.v7i2.15835.
[19] M. Usman, “Zakat Distribution for Handling Transgender in Indonesia: A Perspective of Maṣlāḥah Mursalaḥ,” Samarah J. Huk. Kel. dan Huk. Islam, vol. 7, no. 1, p. 357, 2023, doi: 10.22373/sjhk.v7i1.16934.
[20] R. Bianda, A. Gunaepi, and M. M. Munir, “Offering Sharia Securities Through Technology Based Crowdfunding Services Based on Sharia Principles According to MUI Fatwa,” J. World Sci., vol. 2, no. 3, pp. 332–340, 2023.
[21] M. Muhsin, A. Kususiyanah, S. H. Wahid, and A. F. Auliyah, “The dialectic of Zakat thought for victims of violence against women and children: A study of the views of religious figures in Ponorogo,” Res. J. Adv. Humanit., vol. 4, no. 1, 2023, doi: 10.58256/rjah.v4i1.965.
[22] A. A. Alsmadi and K. S. Al-Omoush, “Transforming Financial Landscapes: Exploring the Nexus Between Digitalization in Accounting and Islamic Fintech Adoption,” Hum. Behav. Emerg. Technol., vol. 2025, no. 1, 2025, doi: 10.1155/hbe2/2854513.
[23] A. Hafid, S. Bahri, S. N. Marzuki, M. Muis, and R. Idayanti, “The Application of Khiyar Principles to E-Commerce Transaction: The Islamic Economy Perspective,” Samarah J. Huk. Kel. dan Huk. Islam, vol. 8, no. 1, p. 403, 2024, doi: 10.22373/sjhk.v8i1.20890.
[24] N. Albalawee and A. S. Al Fahoum, “Islamic legal perspectives on digital currencies and how they apply to Jordanian legislation,” F1000Research, vol. 12, p. 97, 2023, doi: 10.12688/f1000research.128767.1.
[25] C.-M. Hefner, “Morality, religious authority, and the digital edge,” Am. Ethnol. J. Am. Ethnol. Soc., vol. 49, no. 3, pp. 359–373, 2022, doi: 10.1111/amet.13088.
[26] W. Akmaliah, “RECLAIMING MODERATE ISLAM IN NAHDLATUL ULAMA: Challenging the Dominant Religious Authority in Digital Platform,” J. Indones. Islam, vol. 16, no. 1, p. 223, 2022, doi: 10.15642/jiis.2022.16.1.223-248.
[27] R. Bianda, “The Principle of ats-Tsabit bi al-‘Urfi ka ats-Tsabit bi asy-Syar’i in DSN-MUI Fatwa No. 117 on Sharia Fintech,” Al-Mustashfa J. Penelit. Huk. Ekon. Syariah, vol. 9, no. 2, pp. 205–222, 2024, doi: 10.24235/jm.v9i2.15241.
[28] R. Bianda, “Zakat and Green Economic Growth from a Maqashid Sharia Perspective,” Int. J. Zakat, vol. 10, no. 2, pp. 79–93, 2025, doi: https://doi.org/10.37706/ijaz.v10i2.664.
[29] M. I. Rosele, A. Muneem, N. N. A. Rahman, and A. K. Ali, “The Digitalized Zakat Management System in Malaysia and the Way Forward,” Al-Ihkam J. Huk. dan Pranata Sos., vol. 17, no. 1, pp. 242–272, 2022, doi: 10.19105/al-lhkam.v17i1.5365.
[30] M. A. Hughes and S. A. Siddiqui, “From Islamic Charity to Muslim Philanthropy: Definitions Across Disciplines,” Relig. Compass, vol. 18, no. 10, 2024, doi: 10.1111/rec3.70002.
[31] K. O’Sullivan, S. Clark, K. Marshall, and M. MacLachlan, “A Just Digital framework to ensure equitable achievement of the Sustainable Development Goals.,” Nat. Commun., vol. 12, no. 1, pp. 1–4, 2021, doi: 10.1038/S41467-021-26217-8.
[32] C. Schliesser, “Religion Matters: Religion and the Sustainable Development Goals (SDGs),” Religions, 2024, doi: 10.3390/rel15030337.
[33] S. Gupta and J. Rhyner, “Mindful Application of Digitalization for Sustainable Development: The Digitainability Assessment Framework,” Sustainability, vol. 14, no. 5, p. 3114, 2022, doi: 10.3390/su14053114.
[34] H. S. Turkamani, “The Role of Islam in Realizing the Goals of Climate Change Law: From Theory to Practice?,” J. Eur. Environ. Plan. Law, vol. 20, no. 1, pp. 24–50, 2023, doi: 10.1163/18760104-20010007.
[35] Y. A. Wahb, “The Use and Misuse of Zakāh Funds by Religious Institutions in North America,” Religions, vol. 14, no. 2, p. 164, 2023, doi: 10.3390/rel14020164.
[36] E. Kepplinger, “The Maqāṣid as a Means for a Contemporary, Ethically Based Muslim Thought: A Comparison of the Views of Ṭāhā ʿAbd al-Raḥmān and Ṭaha Jābir al-ʿAlwānī,” Religions, vol. 16, no. 8, p. 1080, 2025, doi: 10.3390/rel16081080.
[37] M. Syahbandir, W. Alqarni, D. MAZ, A. Hakim, and B. Muhiddin, “State Authority for Management of Zakat, Infaq, and Sadaqah as Locally-Generated Revenue: A Case Study at Baitul Mal in Aceh,” Al-Ihkam J. Huk. dan Pranata Sos., vol. 17, no. 2, pp. 554–577, 2022, doi: 10.19105/al-lhkam.v17i2.7229.
[38] A. Wahyuni, Harisah, and N. R. Yunus, “Between Tradition and Religious Doctrine: Questioning Kiai’s Status as Zakāt Recipient,” Al-Ihkam J. Huk. dan Pranata Sos., vol. 19, no. 1, pp. 174–196, 2024, doi: 10.19105/al-lhkam.v19i1.8780.
[39] D. Jamali, R. Barkemeyer, G. Samara, and S. Markovic, “The SDGs: A change agenda shaping the future of business and humanity at large,” Bus. Ethics, Environ. Responsib., vol. 31, no. 4, pp. 899–903, 2022, doi: 10.1111/beer.12483.
[40] A. M. F. Abd-Elsalam and S. Binay, “Sustainable Development in Islamic Theology: From Occasion-Driven Approaches to a Comprehensive Understanding of Sustainability Using the Example of Water-Related Fatwas in Jordan,” Religions, vol. 15, no. 12, p. 1487, 2024, doi: 10.3390/rel15121487.
[41] A. F. Muchlis, D. Larasati, Y. Hanifah, A. A. Ningsih, and W. Triyuli, “Sustainability Goals: A Network Analysis of Religious Values for Architecture Education and Ethics,” J. Islam. Archit., vol. 8, no. 2, pp. 515–529, 2024, doi: 10.18860/jia.v8i2.24196.
[42] H. Ahmed, “Islamic Normative Legal Theory: Framework and Applications,” J. Law Relig., pp. 1–31, 2025, doi: 10.1017/jlr.2025.10056.
[43] H. Rane, “Higher Objectives (maqāṣid) of Covenants in Islam: A Content Analysis of ‘ahd and mīthāq in the Qurʾān,” Religions, vol. 14, no. 4, p. 514, 2023, doi: 10.3390/rel14040514.
[44] A. T. Yudha, A. Q. Dalimunthe, and A. N. D. Rahma, “Surrogacy in Islamic Jurisprudence: A Comprehensive Study of Maqasid al-Shariah and Ethical Viability According to Contemporary Mufassir,” Pharos J. Theol., no. 106.4, 2025, doi: 10.46222/pharosjot.106.401.
[45] F. Khairifa, E. S. Rawanoko, and I. F. D. Peranginangin, “The Dilemma of Human Cloning in Islamic Theology: A Critique of the Uniqueness of Human Creation and Implications for Maqashid al-Shariah,” Pharos J. Theol., no. 106.3, 2025, doi: 10.46222/pharosjot.106.303.
[46] B. T. Possumah, “Searching for Islamic Perspectives on Livelihood Theory: Insights from Al-Ghazali and Al-Shaybani,” Afkar, vol. 26, no. 1, pp. 219–244, 2024, doi: 10.22452/afkar.vol26no1.7.
[47] N. Alsomali and G. Hussein, “CRISPR-Cas9 and He Jiankui’s Case: an Islamic Bioethics Review using Maqasid al-Shari’a and Qawaid Fighiyyah,” Asian Bioeth. Rev., vol. 13, no. 2, pp. 149–165, 2021, doi: 10.1007/S41649-021-00167-1.
[48] S. A. Ashafa, L. Raimi, and N. B. Bamiro, “Catalytic role of Islam’s social well-being and economic justice as determinants of peaceful coexistence: a systematic literature review using PRISMA,” Int. J. ethics Syst., 2025, doi: 10.1108/ijoes-10-2024-0321.
[49] F. O. Elmahgop, F. Alsulami, M. G. A. Mohammed, S. Abdel-Gadir, and T. Elhassan, “The Socio-Economic Impacts of Waqf Investment Funds as a Model for Sustainable Financing in Saudi Arabia,” Sustainability, vol. 17, no. 9, p. 3805, 2025, doi: 10.3390/su17093805.
[50] R. A. Setiawan, “Avoidance of Riba-Based Loans and Enhancement of Quality of Life: An Indonesian Context Analysis,” Religions, 2023, doi: 10.3390/rel14111376.
[51] M. Z. Fodol and H. Aslan, “Mapping the evolution of Islamic finance for sustainability: a bibliometric analysis,” Sustain. Accounting, Manag. Policy J., 2025, doi: 10.1108/sampj-08-2024-0926.
[52] S. Sayari, N. Mgadmi, I. Ben Dhaou, M. Almehdar, S. K. Chishty, and R. Abbassi, “Advancing Sustainable Development Through Digital Transformation and Fintech Innovation,” Sustainability, vol. 17, no. 11, p. 4924, 2025, doi: 10.3390/su17114924.
[53] D. W. Arner, R. P. Buckley, D. A. Zetzsche, D. A. Zetzsche, and R. Veidt, “Sustainability, FinTech and Financial Inclusion,” Eur. Bus. Organ. Law Rev., vol. 21, no. 1, pp. 7–35, 2020, doi: 10.1007/S40804-020-00183-Y.
[54] S.-S. Jiang, K. Jakobsen, J. Bueie, J. Li, and P. H. Haro, “A Tertiary Review on Blockchain and Sustainability With Focus on Sustainable Development Goals,” IEEE Access, vol. 10, pp. 114975–115006, 2022, doi: 10.1109/ACCESS.2022.3217683.
[55] K. Toumi and K. Hussainey, “Shari’ah governance quality and environmental, social and governance performance in Islamic banks. A cross-country evidence,” J. Appl. Account. Res., 2023, doi: 10.1108/jaar-08-2022-0208.
[56] F. A. Mohd Zain, S. F. Muhamad, H. Abdullah, S. A. F. Sheikh Ahmad Tajuddin, and W. A. Wan Abdullah, “Integrating environmental, social and governance (ESG) principles with Maqasid al-Shariah: a blueprint for sustainable takaful operations,” Int. J. Islam. Middle East. Financ. Manag., vol. 17, no. 3, pp. 461–484, 2024, doi: https://doi.org/10.1108/IMEFM-11-2023-0422.
[57] M. Z. H. Wahab and A. M. Naim, “Developing Islamic sustainable and responsible investment criteria: an overview,” Int. J. ethics Syst., 2022, doi: 10.1108/ijoes-06-2021-0120.
[58] H. Kitamura and W. S. A. S. Alowaiyesh, “Emerging Religious Authority: An Unwritten Hierarchy of Shariah Gatekeeping in Kuwaiti Islamic Finance,” Ethnos, pp. 1–13, 2025, doi: 10.1080/00141844.2025.2562262.
[59] F. H. M. Liu and K. P. Lai, “Ecologies of green finance: Green sukuk and development of green Islamic finance in Malaysia,” Environ. Plan. A, vol. 53, no. 8, pp. 1896–1914, 2021, doi: 10.1177/0308518X211038349.
[60] K. O. Alotaibi, C. Helliar, and N. Tantisantiwong, “Competing Logics in the Islamic Funds Industry: A Market Logic Versus a Religious Logic,” J. Bus. Ethics, pp. 1–24, 2020, doi: 10.1007/S10551-020-04653-8.
[61] A. Ansori, M. I. Juliansyahzen, and H. A. Prihantoro, “Eco-Fatwas and the Role of Local ‘Ulamā’ in Addressing Environmental Issues in Indonesia: Evidence from the Riau Islands,” Stud. Islam., vol. 32, no. 2, pp. 181–209, 2025, doi: 10.36712/sdi.v32i2.38706.
[62] Z. Yan, J. J. Xiao, and Q. Sun, “Moving up toward sustainable development: Digital finance and income mobility,” Sustain. Dev., 2024, doi: 10.1002/sd.2996.
[63] L. Raimi, “Do Islamic epistemology and ethics advance the understanding and promotion of sustainable development? A systematic review using PRISMA,” Int. J. ethics Syst., 2024, doi: 10.1108/ijoes-04-2024-0115.
[64] C. M. Simamora and R. Ningsih, “Inklusivitas Ekonomi Digital di Indonesia: Perspektif Gender dan Penciptaan Lapangan Kerja.,” J. Commun. Networks, vol. 4, no. 2, pp. 39–53, 2020, doi: 10.52391/JCN.V4I2.507.
[65] M. Fakhruroji, “Socially Distanced, Digitally Engaged: Mediatization of Religious Practices of Indonesian Digital Natives during covid-19 Pandemic,” J. Relig. Media Digit. Cult., vol. 14, no. 1, pp. 23–44, 2025, doi: 10.1163/21659214-bja10125.
[66] J.-M. Sahut, L. Iandoli, and F. Teulon, “The age of digital entrepreneurship,” Small Bus. Econ., vol. 56, no. 3, pp. 1159–1169, 2021, doi: 10.1007/S11187-019-00260-8.
[67] A. Castro-Higueras, J. P. P. Rufí, and T. Miller, “Industrias creativas en la red [Editorial],” Rev. Mediterránea Comun. Mediterr. J. Commun., 2024, doi: 10.14198/medcom.26462.
[68] I. Saifnazarov, A. Mukhtarov, B. Aliyev, V. Kuchkarov, and D. Ernazarov, “The Interplay between Sharia Law, Religious Principles, and Social Justice in the Islamic Tradition,” Pharos J. Theol., no. 106.3, 2025, doi: 10.46222/pharosjot.106.3033.
[69] M. J. Murphy and J. M. Smolarski, “Religion and CSR: An Islamic ‘Political’ Model of Corporate Governance:,” Bus. Soc., vol. 59, no. 5, pp. 823–854, 2020, doi: 10.1177/0007650317749222.
[70] M. Sadallah and H. N. Abduljabbar, “Business zakat compliance in Algeria: an ethical perspective,” Int. J. ethics Syst., vol. 38, no. 2, pp. 338–355, 2022, doi: 10.1108/ijoes-04-2021-0085.
[71] Y.-Y. Chu, S. Ye, H. Li, J. Strauss, and C.-Z. Zhao, “Can Digitalization Foster Sustainable Financial Inclusion? Opportunities for Both Banks and Vulnerable Groups,” Sustainability, vol. 15, no. 8, p. 6727, 2023, doi: 10.3390/su15086727.
[72] S. A. Abbas and A. Zaman, “Does digitalisation help achieve (selected) socio‐economic SDGs? Evidence from emerging economies,” Sustain. Dev., 2024, doi: 10.1002/sd.3014.
[73] C. Gan, X. W. Sun, M. Voda, and K. Wang, “Does Digitalization Mean Equality? Digital Finance and Balanced Development Between Counties,” Sustainability, vol. 17, no. 18, p. 8276, 2025, doi: 10.3390/su17188276.
[74] T. Inoue, “Digital financial inclusion, international remittances, and poverty reduction,” J. Econ. Struct., vol. 13, pp. 1–20, 2024, doi: 10.1186/s40008-024-00328-z.
[75] V. Soundararajan, S. Sahasranamam, M. Rogerson, H. Bapuji, L. J. Spence, and J. D. Shaw, “Organizational Engagement With Poverty: A Review and Reorientation,” J. Manage., 2024, doi: 10.1177/01492063241234663.
[76] L. Eraydın and C. F. Durmaz, “Wealth Taxation and Sustainable Development: Could Wealth Related Taxes Play a Role in Achieving the SDGs?,” Sustain. Dev., 2025, doi: 10.1002/sd.70123.
[77] C. Zehri, B. M. El Amin, A. kadja, Z. Inaam, and H. Sekrafi, “Exploring the nexus of decent work, financial inclusion, and economic growth: A study aligned with SDG 8,” Sustain. Futur., 2024, doi: 10.1016/j.sftr.2024.100213.
[78] A. Ullah, S. Khan, and P.-S. Chen, “Income Distribution and Sustainable Development Nexus: Fostering Poverty Reduction and Integrated Sustainability Amidst Multi-Dimensional Regional Integration,” Sustain. Futur., 2024, doi: 10.1016/j.sftr.2024.100159.
[79] J. B. S. O. de Andrade Guerra, M. Hoffmann, R. T. Bianchet, P. M. de Medeiros, A. P. Provin, and R. Iunskovski, “Sustainable development goals and ethics: building ‘the future we want,’” Environ. Dev. Sustain., pp. 1–22, 2021, doi: 10.1007/S10668-021-01831-0.
[80] S. Gupta and R. P. Kanungo, “Financial inclusion through digitalisation: Economic viability for the bottom of the pyramid (BOP) segment,” J. Bus. Res., vol. 148, pp. 262–276, 2022, doi: 10.1016/j.jbusres.2022.04.070.
[81] E. F. Nisa, “Transnational halal networks: INHART and the Islamic cultural economy in Malaysia and beyond,” Glob. Networks-a J. Transnatl. Aff., vol. 23, no. 3, pp. 557–569, 2023, doi: 10.1111/glob.12432.
[82] T. Li and Y. Xiang, “Does the digital economy promote or inhibit income inequality?,” Heliyon, p. e33533, 2024, doi: 10.1016/j.heliyon.2024.e33533.
[83] D. Dellyana, N. Arina, and T. R. Fauzan, “Digital Innovative Governance of the Indonesian Creative Economy: A Governmental Perspective,” Sustainability, 2023, doi: 10.3390/su152316234.
[84] J. Recker, S. Chatterjee, J. Sundermeier, and M. Tarafdar, “Digital Responsibility: Current Perspectives and Future Directions,” J. Assoc. Inf. Syst., vol. 26, no. 5, pp. 1222–1238, 2025, doi: 10.17705/1jais.00966.
[85] R. Ciriello, L. Mathiassen, M. Risius, M. Cheong, H. Scheepers, and E. Vaast, “Compassionate Digital Innovation: A Pluralistic Perspective and Research Agenda,” Inf. Syst. J., 2025, doi: 10.1111/isj.70003.
[86] J. Ellis and D. Edmonds, “Coming to terms with the SDGs: A perspective from legal scholarship,” Leiden J. Int. Law, vol. 36, pp. 251–271, 2023, doi: 10.1017/S0922156522000838.
[87] Z. Li and I. C. Cardenas, “Coming to terms with the SDGs: A perspective from legal scholarship,” Leiden J. Int. Law, pp. 1–21, 2023, doi: 10.1017/s0922156522000838.
[88] A. Husain, S. Karim, and A. Şensoy, “Financial fusion: Bridging Islamic and Green investments in the European stock market,” Int. Rev. Financ. Anal., p. 103341, 2024, doi: 10.1016/j.irfa.2024.103341.
[89] A. A. Saad, R. S. Rehan, and A. O. Salaudeen, “The metaverse and Islamic financial contracts: The case of Ijarah,” F1000Research, 2023, doi: 10.12688/f1000research.131519.1.
[90] M. Lubis, M. Saputra, and W. A. Nurtrisha, “Financial Technology Development Framework for Prosperity of the Nation and Potential Direction,” Int. Conf. Comput. Commun., 2021, doi: 10.1145/3479162.3479194.
[91] H. M. Dawood, F. Al Zadjali, M. Al Rawahi, S. Karim, and M. Hazik, “Business trends & challenges in Islamic FinTech: A systematic literature review,” F1000Research, vol. 11, p. 329, 2022, doi: 10.12688/f1000research.109400.1.
[92] A. P. Purwatiningsih, S. Purnamasari, H. Setyawati, A. Indriani, D. Prawitasari, and S. Fitria, “Bibliometric Analysis of Islamic Crowdfunding: A Literature Review of Its Journey,” F1000Research, 2024, doi: 10.12688/f1000research.146797.1.
[93] S. N. S. Yusuf, N. H. Sanawi, E. K. Ghani, R. Muhammad, D. Daud, and E. S. Kasim, “Examining technology improvement, procedural application and governance on the effectiveness zakat distribution,” Int. J. ethics Syst., 2022, doi: 10.1108/ijoes-02-2022-0031.
[94] H. Alibašić, “Exploring the influence of Islamic governance and religious regimes on sustainability and resilience planning: A study of public administration in Muslim-majority countries,” Public Policy Adm., 2023, doi: 10.1177/09520767231223282.
Downloads
Submitted
Accepted
Published
Issue
Section
License
Copyright (c) 2026 Ryan Bianda, Ahmad Nuh, Adam Sugiarto, Kalfajrin Kurniaji
This work is licensed under a Creative Commons Attribution 4.0 International License.
