A bibliometric analysis of research on zakat: Past trends and future directions
DOI:
https://doi.org/10.26740/aluqud.v6n2.p160-176Abstract
Zakat is a part of Islamic social finance that aimed at the social purpose and has been recently received attention from researchers globally. Therefore, the study aimed to explore the current state of zakat literature, identify the bibliometrics in the field, and provide future research direction. To achieve this goal, this study utilised bibliometric analysis using VOSviewer software. The documents were extracted from the Scopus database on 5th March 2021 with the search keyword Zakat and its variations. The result showed 635 documents in 267 journals and revealed approximately 1289 authors. The papers came from 53 countries and 160 affiliations roughly. Based on co-occurrence, the analysis identified 1488 keywords and the word zakat, Islam, Malaysia, Poverty, and zakat institution as the top five frequent keywords. The study also revealed the current trend of zakat studies related to education, performance, SME, and compliance. The most important of this study, seventeen zakat issues, were provided for future research agenda. Henceforth, the following research might focus on this study's suggestions to enrich and enhance zakat literature.
References
Ab Rahman, S. M., Wahid, K. A., Nafi, M. N. A., Awang, S., Setapa, M., & Paizin, M. N. (2021). Bibliometric Analysis of Zakat Research in Scopus Database. International Journal of Zakat, 6(1), 13–24. https://doi.org/10.37706/ijaz.v6i1.253
Al-Ajmi, J., & Abo Hussain, H. (2011). Corporate dividends decisions: evidence from Saudi Arabia. Journal of Risk Finance, 12(1), 41–56. https://doi.org/10.1108/15265941111100067
Al-Krenawi, A., & Graham, J. R. (2000). Islamic theology and prayer: Relevance for social work practice. International Social Work, 43(3), 289–304. https://doi.org/10.1177/002087280004300303
Alshater, M. M., Saad, R. A. J., Wahab, N. A., & Saba, I. (2021). What do we know about zakat literature? A bibliometric review. Journal of Islamic Accounting and Business Research, 12(4), 544–563. https://doi.org/10.1108/JIABR-07-2020-0208
Apriliyah, R. P. (2021). Studi Bibliometrik Dan Systematic Literature Review Pada Literatur Zakat [UNIVERSITAS AIRLANGGA]. https://repository.unair.ac.id/108729/
Aribi, Z. A., & Gao, S. S. (2011). Narrative disclosure of corporate social responsibility in Islamic financial institutions. Managerial Auditing Journal, 27(2), 199–222. https://doi.org/10.1108/02686901211189862
Ashraf, J., & Rauf, A. (2020). Waseela Foundation: Accounting for Zakat. Asian Journal of Management Cases, 17(1_suppl), S55–S60. https://doi.org/10.1177/0972820119884406
Aziz, M. A., Din, B. H., & Abdulsomad, K. (2018). The contribution of localisation management system on zakat institution performance. International Journal of Supply Chain Management, 7(1), 201–208.
Aziz, Y., Mansor, F., Waqar, S., & Haji Abdullah, L. (2020). The nexus between zakat and poverty reduction, is the effective utilisation 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
Benthall, J. (1999). Financial worship: The quranic injunction to almsgiving. Journal of the Royal Anthropological Institute, 5(1), 27–42. https://doi.org/10.2307/2660961
Bidin, Z., Idris, K. M., & Shamsudin, F. M. (2009). Predicting compliance intention on zakah on employment income in malaysia: An application of reasoned action theory. Jurnal Pengurusan, 28, 85–102. https://doi.org/10.17576/pengurusan-2009-28-05
Book Reviews. (1964). The Muslim World, 54(4), 310–319. https://doi.org/10.1111/j.1478-1913.1964.tb01412.x
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
Buehler, M. (2008). The rise of shari’a by-laws in Indonesian districts: An indication for changing patterns of power accumulation and political corruption. South East Asia Research, 16(2), 255–285. https://doi.org/10.5367/000000008785260473
Dean, H., & Khan, Z. (1997). Muslim perspectives on welfare. Journal of Social Policy, 26(2), 193–209. https://doi.org/10.1017/S0047279497004972
Doktoralina, C. M., Bahari, Z., Ismail, N. A., Herliansyah, Y., & Putri, G. P. (2018). Role of accounting Zakat as a support function in supply chain management: A resurrection of the Islamic economy. International Journal of Supply Chain Management, 7(5), 336–342.
Fauzia, A. (2013). Faith and the state: A history of Islamic philanthropy in Indonesia. In Faith and the State: A History of Islamic Philanthropy in Indonesia (Vol. 1). Brill. https://doi.org/10.1163/9789004249202
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://doi.org/10.29313/amwaluna.v4i2.5607
Gantira Mira, I., Lubis, M., Puspitasari, W., & Ridho Lubis, A. (2020). ERP system implementation with accounting modules in national amil zakat institutions. IOP Conference Series: Materials Science and Engineering, 801(1). https://doi.org/10.1088/1757-899X/801/1/012117
Hanifah, M., & Nurzaman, M. S. (2019). Institutional performance analysis of Amil Zakat institution in Indonesia. In Challenges of the Global Economy: Some Indonesian Issues. Nova Science Publishers, Inc.
Haniffa, R., & Hudaib, M. (2007). Exploring the ethical identity of Islamic Banks via communication in annual reports. Journal of Business Ethics, 76(1), 97–116. https://doi.org/10.1007/s10551-006-9272-5
Hasiara, L. O., Mersa, N. A., & Diah, A. M. (2019). The effect of good corporate governance in accounting on muzakki satisfaction at amil zakat institution (Laz dpu) of east kalimantan,samarinda branch-Indonesia. International Journal of Scientific and Technology Research, 8(7), 831–838.
Johari, F., Ab. Aziz, M. R., & Mohd Ali, A. F. (2014). A review on literatures of zakat between 2003-2013. Library Philosophy and Practice, 1175, 1–15.
Kadir, M. R. A., Tarmidi-Tokhid, M. B., & Abdullah, A. A. (2019). Business Zakat conditions and their relationships with accounting principles: An exploratory study. International Journal of Innovation, Creativity and Change, 8(4), 355–366.
Kochuyt, T. (2009). God, gifts and poor people: On charity in Islam. Social Compass, 56(1), 98–116. https://doi.org/10.1177/0037768608100345
Kousar, S., Sabir, S. A., Manzoor, S., Isran, M. A., & Zafar, M. (2021). An application of vecm to investigate the role of socio-economic factors in poverty: new evidence from pakistan. Estudios de Economia Aplicada, 39(2), 1–12. https://doi.org/10.25115/eea.v39i2.3797
Kuran, T. (2003). Islamic redistribution through zakat historical record and modern realities. In Poverty and Charity in Middle Eastern Contexts. State University of New York Press.
Maali, B., Casson, P., & Napier, C. (2006). Social reporting by islamic banks. Abacus, 42(2), 266–289. https://doi.org/10.1111/j.1467-6281.2006.00200.x
Mat Isa, A. A., Talib, M. H., & Abdul Rahman, E. Z. E. (2019). Financial AIDS among ASNAf in private higher education institution in Malaysia. Test Engineering and Management, 81(11–12), 3493–3498.
Metwally, M. M. (1997). Economic consequences of applying Islamic principles in Muslim societies. International Journal of Social Economics, 24(7–9), 941–957. https://doi.org/10.1108/03068299710178955
Mohit, M. A., & Nazyddah, N. (2011). Social housing programme of Selangor Zakat Board of Malaysia and housing satisfaction. Journal of Housing and the Built Environment, 26(2), 143–164. https://doi.org/10.1007/s10901-011-9216-y
Nahar, H. S. (2018). Exploring stakeholders' views on a corporatised zakat institution's management performance. International Journal of Ethics and Systems, 34(4), 608–631. https://doi.org/10.1108/IJOES-08-2018-0115
Nailah, & Rusydiana, A. S. (2020). The Zakat & Technology. International Conference of Zakat, 311–330. https://doi.org/10.37706/iconz.2020.222
Niswah, I. D., Marlina, L., & Rahayu, S. S. (2020). A Review of Zakat Studies in ASEAN. Ekonomi Islam Indonesia, 2(1).1-13. https://doi.org/10.18756546
Radzi, N. M., & Kenayathulla, H. B. (2017). Educational equity for Malaysian urban poor muslim students. Malaysian Online Journal of Educational Management, 5(4), 47–62. https://doi.org/10.22452/mojem.vol5no4.4
Raies, A. (2020). Islamic versus Conventional Fiscal policy: The effect of zakat on education and employment. Academic Journal of Interdisciplinary Studies, 9(1), 27–33. https://doi.org/10.36941/ajis-2020-0003
Rosli, M. R. B., Salamon, H. B., & Huda, M. (2018). Distribution management of zakat fund: Recommended proposal for asnaf riqab in Malaysia. International Journal of Civil Engineering and Technology, 9(3), 56–64.
Rusydiana, A. S., & Al Farisi, S. (2016). Studi literatur tentang riset zakat. Ahkam: Jurnal Ilmu Syariah, 16(2), 281–290. https://doi.org/DOI:10.15408/ajis.v16i2.4458
Salim, A. (2008). Challenging the secular state: The Islamization of law in modern Indonesia. In Challenging The Secular State: The Islamization of Law in Modern Indonesia. University of Hawai’i Press.
Scott, J. C. (1987). Resistance without Protest and without Organisation: Peasant Opposition to the Islamic Zakat and the Christian Tithe. Comparative Studies in Society and History, 29(3), 417–452. https://doi.org/10.1017/S0010417500014663
Uyob, R. Bin. (2020). Current Research in Zakat Accounting Research. In Journal on Technical (Vol. 5, Issue 1). http://upikpolimas.edu.my/ojs/41
Wahab, N. A., & Rahim Abdul Rahman, A. (2011). A framework to analyse the efficiency and governance of zakat institutions. Journal of Islamic Accounting and Business Research, 2(1), 43–62. https://doi.org/10.1108/17590811111129508
Wahyuni-TD, I. S., Haron, H., & Fernando, Y. (2021). The effects of good governance and fraud prevention on performance of the zakat institutions in Indonesia: a Sharīʿah forensic accounting perspective. International Journal of Islamic and Middle Eastern Finance and Management, 14 (4), 692-712. https://doi.org/10.1108/IMEFM-03-2019-0089
Widyaningsih, N. A., Nurzaman, M. S., & Huda, N. (2019). Evaluating zakat performance in daerah istimewa yogyakarta. In Contemporary Issues on Business, Development and Islamic Economics in Indonesia. Nova Science Publishers, Inc.
Yusuf, A. O., & Yerima, B. (2020). Evaluation of Development in Zakat Literature: A Scientometrics Analysis. In International Journal of Zakat (Vol. 5, Issue 1). https://doi.org/https://doi.org/10.37706/ijaz.v5i1.196
Zaby, S. (2019). Science Mapping of the Global Knowledge Base on Microfinance: Influential Authors and Documents, 1989–2019. Sustainability, 11(14), 3883. https://doi.org/10.3390/su11143883
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 The author(s)
This work is licensed under a Creative Commons Attribution 4.0 International License.
CC BY 4.0