Main Article Content
Abstract
Purpose – this study aims to determine previous research trends on zakat, assess the relationship of research collaboration, and identify future research directions.
Methodology – It uses 87 articles published between 2009-2020 about zakat indexed in Scopus in Q1, Q2, and Q3. Using a qualitative and quantitative approach, the Bibliometric method and Systematic Literature Review (SLR). This study uses Vos Viewers software and Publish or Perish.
Findings – It is known that three sub-themes dominate the research related to zakat: Implementation of zakat in alleviating poverty, zakat compliance, and distribution of zakat funds.
Implications – This study implied that regulators can re-evaluate their regulations regarding zakat collection, management, and distribution. This is because they expect researchers, practitioners, and regulators to establish and implement policies for the future.
Originality – It identifies three sub-themes that dominate research related to zakat, they are Implementation of zakat in alleviating poverty, compliance with zakat, and distribution of zakat funds.
Article Details
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References
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- Aziz, Y., Mansor, F., Waqar, S., & Haji Abdullah, L. (2020). The nexus between zakat and poverty reduction, is the effective utilization of zakat necessary for achieving SDGs: A multidimensional poverty index approach. Asian Social Work and Policy Review, 14(3), 235-247. https://doi.org/10.1111/aswp.12212
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- Idris, K. M., Bidin, Z., & Saad, R. A. J. (2012). Islamic religiosity measurement and its relationship with business income zakat compliance behavior. Jurnal Pengurusan, 34, 3-10. https://doi.org/10.17576/pengurusan-2012-34-01
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- Rahman, A. A., Zainuddin, N., Sahrir, M. S., & Khafiz, H. A. (2019). A study on the effectiveness of global zakat game (GZG) as a zakat teaching and learning tool. Islamic Quarterly, 63(2), 217-232. https://oarep.usim.edu.my/jspui/handle/123456789/11152.
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- Ridwan, M., Asnawi, N., & Sutikno. (2019). Zakat collection and distribution system and its impact on the economy of Indonesia. Uncertain Supply Chain Management, 7(4), 589-598. https://doi.org/10.5267/j.uscm.2019.6.001
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References
Ab Rahman, A., Abdullah Thaidi, H., & Ab Rahman, M. F. (2019). A proposed mosque model for zakat governance towards achieving global peace. Al-Shajarah, 105-123. https://journals.iium.edu.my-/shajarah/index.php/shaj/article/view/925
Ab Rahman, M. F., Ab Rahman, A., Abdullah Thaidi, H., & Ab Ghani, N. F. A. (2019). A global zakat game: Application of technology in teaching and learning for global peace agenda. Al-Shajarah, 169-189. https://journals.iium.edu.my/shajarah/index.php/shaj/article/view/928
Abdullah, M., & Sapiei, N. S. (2018). Do religiosity, gender and educational background influence zakat compliance? The case of Malaysia. International Journal of Social Economics, 45(8), 1250-1264. https://doi.org/10.1108/IJSE-03-2017-0091
Abidin, S., Saad, R. A. J., & Muhaiyuddin, N. M. M. (2014). Evaluating corporate reporting on the internet: The case of zakat institutions in Malaysia. Jurnal Pengurusan, 42, 19-29. https://doi.org/10.17576/pengurusan-2014-42-02
Ahmad, M., Dziegielewski, S. F., Tariq, I., & Bhutta, A. Z. (2017). Zakat as a social safety net: Assessing its perception in a less-developed rural district in Pakistan. Journal of Social Service Research, 43(3), 369-380. https://doi.org/10.1080/01488376.2017.131068.
Adnan, M. A., & Bakar, N. B. A. (2009). Accounting treatment for corporate zakat: A critical review. International Journal of Islamic and Middle Eastern Finance and Management, 2(1), 32-45. https://doi.org/10.1108/17538390910946258
Al Jaffri Saad, R., & Haniffa, R. (2014). Determinants of zakah (Islamic tax) compliance behavior. Journal of Islamic Accounting and Business Research, 5(2), 182-193. https://doi.org/10.1108/JIABR-10-2012-0068
Al-Ajmi, J., Abo Hussain, H., & Al-Saleh, N. (2009). Decisions on capital structure in a zakat environment with prohibition of riba: The case of Saudi Arabia. Journal of Risk Finance, 10(5), 460-476. https://doi.org/10.1108/15265940911001376
Ali, H. M., Basir, S. A., & Ahmadun, M. (2016). Implementation of the Islamic quality management system MS1900 and its benefits: A case study at the department of hajj, waqf and zakah, Malaysia. Global Journal Al-Thaqafah, 6(2), 85-98. https://doi.org/10.7187/gjat11620160602
Ali, I., & Hatta, Z. A. (2014). Zakat as a poverty reduction mechanism among the Muslim community: Case study of Bangladesh, Malaysia, and Indonesia. Asian Social Work and Policy Review, 8(1), 59-70. https://doi.org/10.1111/aswp.12025
Al-Mamun, A., Haque, A., & Jan, M. T. (2019). Measuring perceptions of Muslim consumers toward income tax rebate over zakat on income in Malaysia. Journal of Islamic Marketing, 11(2), 368-392. https://doi.org/10.1108/JIMA-12-2016-0104
Aziz, Y., Mansor, F., Waqar, S., & Haji Abdullah, L. (2020). The nexus between zakat and poverty reduction, is the effective utilization of zakat necessary for achieving SDGs: A multidimensional poverty index approach. Asian Social Work and Policy Review, 14(3), 235-247. https://doi.org/10.1111/aswp.12212
Azura B.T. Sanusi, N. (2014). The dynamics of capital structure in the presence of zakat and corporate tax. International Journal of Islamic and Middle Eastern Finance and Management, 7(1), 89-111. https://doi.org/10.1108/IMEFM-11-2011-0083
Bin-Nashwan, S. A., Abdul-Jabbar, H., Aziz, S. A., & Haladu, A. (2020). Zakah compliance behavior among entrepreneurs: Economic factors approach. International Journal of Ethics and Systems, 36(2), 285-302. https://doi.org/10.1108/IJOES-09-2019-0145
Bouanani, M., & Belhadj, B. (2020). Does zakat reduce poverty? evidence from Tunisia using the fuzzy approach. Metroeconomica, 71(4), 835-850. https://doi.org/10.1111/meca.12304
Delgado-Rodríguez, M., & Sillero-Arenas, M. (2018). Systematic review and meta-analysis. Medicina Intensiva, 42(7), 444-453. https://pubmed.ncbi.nlm.nih.gov/29169792/
Denyer, D., & Tranfield, D. (2009). Producing a systematic review. The SAGE Handbook of Organizational Research Methods, 671–689. https://www.cebma.org/wp-content/uploads/Denyer-Tranfield-Producing-a-Systematic-Review.pdf
Det Udimsap, A. & Hallinger, P. (2020). A bibliometric review of research on sustainable constructio, 1994-2018. Journal of Cleaner Production, 254, 1-9. https://doi.org/10.1016/j.jclepro.2020.120073
Embong, M. R., Taha, R., & Nor, M. N. M. (2013). Role of zakat to eradicate poverty in Malaysia. Jurnal Pengurusan, 39, 141-150. http://journalarticle.ukm.my/6992/1/4992-13959-1-PB.pdf
Farouk, A. U., Md Idris, K., & Saad, R. A. J. B. (2018). Moderating role of religiosity on zakat compliance behavior in Nigeria. International Journal of Islamic and Middle Eastern Finance and Management, 11(3), 357-373. https://doi.org/10.1108/IMEFM-05-2017-0122
Firmansyah, E. A., Alamanda, A. R., & Santoso, T. (2020). An evaluation of scholarly works in zakat: A bibliometric analysis of Islamic economics journals in Indonesia. Amwaluna: Jurnal Ekonomi dan Keuangan Syariah, 4(2), 311-323. https://ejournal.unisba.ac.id/index.php/amwaluna/article/view/5607
Ghani, E. K., Aziz, A. A., Tajularifin, S. M., & Samargandi, N. (2018). Effect of board management and governmental model on zakat payers' trust on zakat institutions. Global Journal Al-Thaqafah, 2018(Special Issue), 73-86. http://www.gjat.my/gjat2018si/SI2018-05.pdf
Hariyanto, E., Taufiq, M., Abidin, Z., Ulum, M., & Maimun, M. (2020). Effectiveness of the economic system to zakat and waqf for empowerment of the ummah in Indonesia. International Journal of Advanced Science and Technology, 29(6), 1910–1916. http://sersc.org/journals/index.php/IJAST/article/ view/12895
Hasan, A. (2018). Zakat on legal entities (shakhsiyyah i’tibariyyah): A shari’ah analysis. Al-Shajarah, 255-282. https://journals.iium.edu.my/shajarah/index.php/shaj/article/view/724
Idris, K. M., Bidin, Z., & Saad, R. A. J. (2012). Islamic religiosity measurement and its relationship with business income zakat compliance behavior. Jurnal Pengurusan, 34, 3-10. https://doi.org/10.17576/pengurusan-2012-34-01
Johari, F., Ab Aziz, M. R., & Ali, A. F. M. (2014). A review on literatures of zakat between 2003-2013. Library Philosophy and Practice, 0_1. https://digitalcommons.unl.edu/libphilprac/1175/
Kashif, M., Faisal Jamal, K., & Abdur Rehman, M. (2018). The dynamics of zakat donation experience among muslims: A phenomenological inquiry. Journal of Islamic Accounting and Business Research, 9(1), 45-58. https://doi.org/10.1108/JIABR-01-2016-0006
Korom, P. (2019). A bibliometric visualization of the economics and sociology of wealth inequality: a world apart?. Scientometrics, 118(3), 849-868. https://link.springer.com/article/10.1007/s11192-018-03000-z
Kumar, S., Sureka, R., & Colombage, S. (2019). Capital structure of SMEs: A systematic literature review and bibliometric analysis. Management Review Quarterly. https://doi.org/10.1007/s11301-019-00175-4
Lessy, Z., Adamek, M., & Khaja, K. (2020). Philanthropic zakat for the disadvantaged: Recipient perspectives from Indonesia. Asian Social Work and Policy Review, 14(3), 138-147. https://doi.org/10.1111/aswp.12204
Md Husin, M., & Haron, R. (2020), Takaful demand: A review of selected literature, ISRA Internasional Journal of Islamic Finance, 12(3), 443-455. https://doi.org/10.1108/IJIF-03-2019-0046
Mohamed, N. H. S., Mastuki, N. A., Yusuf, S. N. S., & Zakaria, M. (2018). Management control system in ASNAF entrepreneurship development program by lembaga zakat Selangor. Jurnal Pengurusan, 53. 13-22. https://doi.org/10.17576/pengurusan-2018-53-02
Müller, D. M. (2016). From consultancy to critique: The ‘success story’ of globalized zakat management in Malaysia and its normative ambiguities. Globalizations, 14(1), 81-98. https://doi.org/10.1080/14747731.2016.1200309
Munoz-Leiva, F., Viedma-del-jesús, M.I., Sanchez-Fernandez, J., & Lopez-Herrera, A.G. (2011). An application of co-word analysis and bibliometric maps for detecting the most highlighting themes in the consumer behaviour research from a longitudinal perspective. Qual Quant. https://doi.org/10.1007/s11135-011-9565-3
Noor, A. M., & Saad, R. A. J. (2016). The mediating effect of trust on the relationship between attitude and perceived service quality towards compliance behavior of zakah. International Journal of Economics and Financial Issues, 6(7S), 27–31. https://www.econjournals.com/index.php/ijefi/article/view/3571
Oladimeji Abioye Mustafa, M., Har Sani Mohamad, M., & Akhyar Adnan, M. (2013). Antecedents of zakat payers' trust in an emerging zakat sector: An exploratory study. Journal of Islamic Accounting and Business Research, 4(1), 4-25. https://doi.org/10.1108/17590811311314267
Powell, R. (2009). Zakat: Drawing insights for legal theory and economic policy from Islamic jurisprudence. Pitt. Tax Rev., 7, 43. https://heinonline.org/HOL/LandingPage-?handle=hein.journals/pittax7&div=5&id=&page=
Rahman, A. A., Zainuddin, N., Sahrir, M. S., & Khafiz, H. A. (2019). A study on the effectiveness of global zakat game (GZG) as a zakat teaching and learning tool. Islamic Quarterly, 63(2), 217-232. https://oarep.usim.edu.my/jspui/handle/123456789/11152.
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