Implementasi Teknologi Blockchain dalam Transformasi Sistem Audit Lembaga Keuangan Syariah

Abstract

The rapid advancement of digital technology has driven significant transformation in the financial sector, including Islamic financial institutions. Blockchain, as a decentralized and immutable ledger technology, is increasingly regarded as a strategic solution to enhance transparency, accuracy, and accountability within the audit processes of Islamic financial institutions. This study aims to analyze the integration of blockchain technology into the audit systems of Islamic financial institutions in Indonesia, exploring its potential benefits, challenges, and strategies for optimal implementation in line with Sharia principles. A qualitative approach was employed, utilizing library research and content analysis methods. Data were collected from recent scholarly articles, regulatory documents, and case studies published between 2023 and 2025. Thematic content analysis was conducted to identify patterns related to blockchain adoption, audit innovation, Sharia compliance, and digital transformation. The findings indicate that blockchain integration in audit systems significantly enhances real-time data verification, ensures data integrity through permanent audit trails, and enables process automation via smart contracts. These advancements contribute to more effective, efficient, and Sharia-compliant audit practices. However, several challenges remain, including technological infrastructure readiness, regulatory gaps, limited human resource competencies, and the need to harmonize blockchain features with Sharia values—particularly in data privacy and protection. Optimal adoption of blockchain in the audit of Islamic financial institutions requires robust regulatory frameworks, active involvement of Sharia supervisory boards, continuous capacity building for auditors, and the application of privacy-oriented technological solutions. Through strategic collaboration and innovation, blockchain has the potential to transform audit practices, strengthen governance, and increase public trust in Indonesia’s Islamic financial sector.