Peran Smart Contract Dalam Meningkatkan Transparansi Keuangan Islam Digital: Tinjauan Pustaka Dan Implikasinya Bagi Praktik Syariah
DOI:
https://doi.org/10.47077/ekosiana.v13i2.691Keywords:
Smart Contract, Keuangan Islam Digital, Transparansi, Blockchain, Kepatuhan Syariah.Abstract
Transformasi digital keuangan syariah di era Industri 5.0 menghadapi tantangan asimetri informasi dan inefisiensi audit pada mekanisme kontrak tradisional. Penelitian ini bertujuan menganalisis peran smart contract berbasis blockchain dalam meningkatkan transparansi serta mengevaluasi kesesuaian teknisnya dengan prinsip Syariah. Menggunakan metode kualitatif studi pustaka dengan desain deskriptif-analitis, penelitian ini mengkaji literatur otoritatif periode 2014–2025 melalui teknik analisis konten. Hasil penelitian menunjukkan bahwa smart contract menjamin transparansi melalui sifat immutable dan audit trail permanen yang secara signifikan memitigasi risiko gharar serta moral hazard. Teknologi ini mampu mengotomatiskan kepatuhan syariah pada akad-akad seperti Murabahah dan Mudarabah, sehingga meningkatkan efisiensi operasional dan mengurangi peran perantara. Namun, implementasinya masih menghadapi tantangan berupa kekakuan kode, ketergantungan pada Sharia Oracle, dan kekosongan regulasi spesifik. Kesimpulannya, smart contract memiliki potensi revolusioner untuk memperkuat akuntabilitas keuangan Islam, namun keberhasilannya sangat bergantung pada kolaborasi multidisiplin dan dukungan regulasi yang adaptif.
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