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1-4 of 4
Keywords: Blockchain
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Journal Articles
Journal of Islamic Accounting and Business Research 1–18.
Published: 10 July 2026
... effectiveness, while assessing the direct and indirect roles of FinTech and blockchain technologies, alongside the impact of legal and Shariah-compliant regulatory contexts. Design/methodology/approach A comparative mixed-methods approach was used. Quantitative data from 408 survey responses were analyzed...
Journal Articles
Journal of Islamic Accounting and Business Research 1–19.
Published: 03 December 2025
...Dalal Aassouli; Muhammad Fazlurrahman Syarif Purpose This study aims to evaluate whether and how a permissioned blockchain could affect the administration of Hajj Dam payments in Turkey, with a specific focus on transparency, settlement integrity and operational efficiency, without presuming any...
Journal Articles
Journal of Islamic Accounting and Business Research (2025)
Published: 07 August 2025
...Kuni Afifah; Mohd Fauzi Abu-Hussin; Muhammad Bilal Zafar Purpose This study aims to investigate the determinants influencing the adoption of blockchain technology for zakat payment in Indonesia. Design/methodology/approach This study used a quantitative research design using the TRUTAUT model...
Journal Articles
Journal of Islamic Accounting and Business Research (2022) 13 (1): 1–15.
Published: 02 September 2021
... affect Ṣukūk origination and issuances especially on the right of investors in the event of Ṣukūk defaults. Although SṢ is automated, the third party’s presence is not eliminated as the blockchain platform still relies on the validators who are usually blockchain developers functioning as a third party...
