Implementation of Digital Payment in Sharia Financial System: Accounting and Islamic Law Perspectives
Penerapan Digital Payment dalam Sistem Keuangan Syariah: Perspektif Akuntansi dan Hukum Islam
Keywords:
digital payment, Islamic accounting, Islamic lawAbstract
This study aims to examine the application of digital payment in the Islamic financial system from the perspective of Islamic accounting and Islamic law. Along with the rapid development of financial technology, the use of digital payments such as e-wallets, QRIS, and mobile banking is increasingly widespread, including in the economic transactions of Muslim communities. Therefore, it is important to analyze how digital payment practices can be aligned with sharia principles, both in terms of accounting records and the validity of contracts in fiqh. This research uses a descriptive qualitative approach with a library research method, which refers to relevant literature in the field of Islamic accounting, fiqh muamalah, and digital finance regulations in Indonesia. The results of the study show that digital transactions can be recorded with sharia accounting principles that emphasize honesty, fairness, and accountability, as stipulated in the Sharia PSAK. On the other hand, from the perspective of Islamic law, the use of digital payment can be categorized as a valid contract if it meets the pillars and conditions of muamalah and does not contain elements of usury, gharar, or maysir. Some digital payment platforms have implemented contracts such as wadi'ah, wakalah, or kafalah to ensure sharia compliance in their operations. The implication of this research is the importance of strengthening regulations and education for Muslim communities related to sharia-based digital payments. This research also provides a conceptual basis for the development of an Islamic financial system that is more adaptive to technological innovation. To continue developing this area, the research suggests conducting real-world studies with users and financial institutions to better understand how well digital payments work and are accepted within the sharia framework.
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