The Evaluation of Zakat Index Literatures

Irni Nuraini

doi:10.58968/fwm.v1i1.157

Authors

Irni Nuraini Tazkia Islamic University College

DOI:

https://doi.org/10.58968/fwm.v1i1.157

Abstract

Various measurements of the performance of zakat institutions, or the zakat index, have existed in multiple countries, with each indicator or variable used. This study aims to analyze the literature on the zakat index by covering research trends and future research directions. A total of 52 articles from Scopus with publications ranging from 1994-2022 were analyzed using the VOSViewer software. The quantitative approach is used in the bibliometric analysis, and the qualitative approach is used in the literature study. The findings in this study include research clusters divided into five groups: Zakat Performance, Zakat and Poverty Alleviation, Zakat and Human Development, Zakat Efficiency and Zakat in OIC or muslim countries.

Downloads

Download data is not yet available.

References

Abd. Wahab, N., Zainol, Z., & Abu Bakar, M. (2017). Towards developing service quality index for zakat institutions. Journal of Islamic Accounting and Business Research, 8(3), 326–333. https://doi.org/10.1108/JIABR-09-2015-0040

Abdul-Majeed Alaro, A. and Alalubosa, A. H. (2019). Potential of Sharī’ah compliant microfinance in alleviating poverty in Nigeria: A lesson from Bangladesh. International Journal of Islamic and Middle Eastern Finance and Management, 12(1), 115–129.

Abdullah, N. (2017). The application of Zakat Index (Zein) to measure the effectiveness of Zakat in alleviating Malaysia’s poverty. International Journal of Economic Research, 14(15), 1–11.

Abdullah, N., Derus, A. M., & Al-Malkawi, H. A. N. (2015). The effectiveness of zakat in alleviating poverty and inequalities a measurement using a newly developed technique. Humanomics, 31(3), 314–329. https://doi.org/10.1108/H-02-2014-0016

Ahmed, B. O., Johari, F., & Wahab, K. A. (2017). Identifying the poor and the needy among the beneficiaries of zakat Need for a zakat-based poverty threshold in Nigeria. International Journal of Social Economics, 44(4), 446–458. https://doi.org/10.1108/IJSE-09-2015-0234

Al-Ayubi, S., . A., & Possumah, B. T. (2018). Examining the Efficiency of Zakat Management: Indonesian Zakat Institutions Experiences. International Journal of Zakat, 3(1), 37–55. https://doi.org/10.37706/ijaz.v3i1.66

Antonio, M. S., Rusydiana, A., Laila, N., Hidayat, Y. R., & Marlina, L. (2020). Halal value chain: A bibliometric review using R. Library Philosophy and Practice (e-journal), 4606.

Apriliyah, R. P., & Arifianto, B. (2022). Evaluation of zakat literature: A bibliometric analysis and systematic literature review. Review of Islamic Social Finance and Entrepreneurship, 1(1), 50–62. https://doi.org/10.20885/risfe.vol1.iss1.art4

Ariyani, N. (2016). Zakat as a Sustainable and Effective Strategy for Poverty Alleviation: from the Perspective of a Multi-Dimensional Analysis. International Journal of Zakat, 1(1), 88–106. https://doi.org/10.37706/ijaz.v1i1.9

Arkham Mubtadi, N., & Susilowati, D. (2018). Analysis of Governance and Efficiency on Zakat Distribution: Evidence From Indonesia. International Journal of Zakat, 3(2), 1–15. https://doi.org/10.37706/ijaz.v3i2.74

Ayuniyyah, Qurroh;Pramanik, Huq, A., and Ariffin, Irwan, M. (2018). Zakat For Poverty Alleviation and Income Inequality Reduction. Journal of Islamic Monetary Economics and Finance, 4(1), 85–100.

BAZNAS, P. K. S. (2017). Indeks Zakat Nasional.

Delle Foglie, A., & Keshminder, J. . (2022). Challenges and opportunities of SRI sukuk toward financial system sustainability: a bibliometric and systematic literature review. International Journal of Emerging Markets,. https://doi.org/https://doi.org/10.1108/IJOEM-04-2022-0601

Djaghballou, C. E., Djaghballou, M., Larbani, M., & Mohamad, A. (2018). Efficiency and productivity performance of zakat funds in Algeria. International Journal of Islamic and Middle Eastern Finance and Management, 11(3), 474–494. https://doi.org/10.1108/IMEFM-07-2017-0185

Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133(March), 285–296. https://doi.org/10.1016/j.jbusres.2021.04.070

Gronross, C. (1990). Service quality: the six criteria of good perceived service quality. Review of Business, 9, 10–13.

Hafidhuddin, D. (2000). Zakat Dalam Perekonomian Modern. Gema Insani.

Jehle, G. A. (1994). Zakat and Inequality: Some Evidence From Pakistan. Review of Income and Wealth, 40(2), 205–216. https://doi.org/10.1111/j.1475-4991.1994.tb00059.x

Kementrian Agama RI. (2011). Undang-Undang No 23 Tahun 2011. https://jabar.kemenag.go.id

Lubis, M., & Azizah, A. H. (2018). Towards achieving the efficiency in zakat management system: Interaction design for optimization in indonesia. Communications in Computer and Information Science, 886, 289–301. https://doi.org/10.1007/978-981-13-1628-9_26

Meerangani, Azhar, K. (2019). The Effectiveness of Zakat in Developing Muslims in Malaysia. Insaniyat Journal of Islam and Humanities, 3(2), 127–138.

Mohd Ali, A. F., Rashid, Z. A., Johari, F., & Muhammad, M. R. (2015). The effectiveness of Zakat in reducing poverty incident: An analysis in Kelantan, Malaysia. Asian Social Science, 11(21), 355–367. https://doi.org/10.5539/ass.v11n21p355

Mutamimah, M., Alifah, S., Gunawan, G., & Adnjani, M. D. (2021). ICT-based collaborative framework for improving the performance of zakat management organisations in Indonesia. Journal of Islamic Accounting and Business Research, 12(6), 887–903.

Nahar, H. S. (2018). Exploring stakeholders’ views on a corporatized zakat institution’s management performance. International Journal of Ethics and Systems, 34(4), 608–631.

Nasir, A., Farooq, U., & Khan, A. (2021). Conceptual and Influential Structure of Takaful Literature : A Bibliometric Review. International Journal of Islamic and Middle Eastern Finance and Management, 14(3), 559–624. https://doi.org/https://doi.org/10.1108/IMEFM-04-2020-0192

Nasri, Rifzaldi; Aeni, Nur; Haque, M. G. (2019). Determination Of Professionalism And Transparency And Its Implications For The Financial Performance Of Zakat Institutions. Journal of Islamic Monetary Economics and Finance., 5(4).

Noor, A. H. M., Rasool, M. S. A., Ali, R. M. Y. S. M., & Rahman, R. A. (2015). Efficiency of Islamic Institutions: Empirical Evidence of Zakat Organizations’ Performance in Malaysia. Journal of Economics, Business and Management, 3(2), 282–286. https://doi.org/10.7763/JOEBM.2015.V3.195

Norazlina Abd. Wahab, A. R. A. R. (2011). A framework to analyse the efficiency and governance of zakat institutions. Journal of Islamic Accounting and Business Research, Vol. 2 No., 43–62.

Nurzaman, M. S. (2017). The Impact of Zakat Programs from Human Development Perspectives: An Empirical Evaluation. Financial Inclusion and Poverty Alleviation, 245–269. https://doi.org/10.1007/978-3-319-69799-4_7

Rusydiana, A. S., & Al Farisi, S. (2016). Studi literatur tentang riset zakat. Ahkam: Jurnal Ilmu Syariah, 16(2), 281-290.

Santoso, I. R. (2019). Strategy for Optimizing Zakat Digitalization in Alleviation Poverty in the Era of Industrial Revolution 4.0. IKONOMIKA, 4(1), 35–52.

Shaikh, S. A. (2016). Zakat Collectible in OIC Countries for Poverty Alleviation: A Primer on Empirical Estimation. International Journal of Zakat, 1(1), 17–35.

Shirazi, N. S., & Bin Amin, M. F. (2009). Poverty elimination through potential zakat collection in the OIC-member countries: Revisited. Pakistan Development Review, 48(4), 739–753. https://doi.org/10.30541/v48i4iipp.739-754

Suban, S. A., Madhan, K., & Shagirbasha, S. (2021). A bibliometric analysis of Halal and Islamic tourism. International Hospitality Review. https://doi.org/10.1108/ihr-05-2021-0038

Suprayitno, Eko; Aslam, Mohamed; Harun, A. (2017). Zakat and SDGs: Impact Zakat on Human Development in the Five States of Malaysia. International Journal of Zakat, 2(1), 61–69.

Taqi, M., Rusydiana, A. S., Kustiningsih, N., & Firmansyah, I. (2021). Environmental Accounting: A Scientometric using Biblioshiny. International Journal of Energy Economics and Policy, 11(3), 369-380.

Tuan Ibrahim, T. A. F., Hashim, H. A., & Mohamad Ariff, A. (2020). Ethical values and bank performance: evidence from financial institutions in Malaysia. Journal of Islamic Accounting and Business Research, 11(1), 233–256. https://doi.org/10.1108/JIABR-11-2016-0139

Wahab, N. A., & Rahman, A. R. A. (2012). Productivity growth of zakat institutions in Malaysia: An application of data envelopment analysis. Studies in Economics and Finance, 29(3), 197–210. https://doi.org/10.1108/10867371211246876

Wahab, N. A., & Rahman, A. R. A. (2013). Determinants of efficiency of zakat institutions in Malaysia: A non-parametric approach. Asian Journal of Business and Accounting, 6(2), 33–64.

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

Widiastuti, T., Mawardi, I., Robani, A., & Rusydiana, A. S. (2018). Optimization of Zakat fund management in regional Zakat institution. Humanities & Social Sciences Reviews, 6(2), 133-139.

Yulfitasari, E., & Bawono, A. (2021). The Effect of Zakat, Poverty, Unemployment, and Per Capita Income on HDI Through Economic Growth As Intervening Variables in Central Java Period 2017-2020. Annual International Conference on Islamic Economics and Business (AICIEB), 1, 57–66. https://doi.org/10.18326/aicieb.v1i0.2