Zakat: A Bibliometric Analysis

Vol 13, Issue 11, (2023) E-ISSN: 2222-6990 Zakat: A Bibliometric Analysis Syahiza Arsad, Yusuf Haji-Othman, Mohd Sholeh Sheh Yusuff, Rahayati Ahmad Universiti Islam Antarabangsa Sultan Abdul Halim Mu’adzam Shah (UniSHAMS) To Link this Article: http://dx.doi.org/10.6007/IJARBSS/v13-i11/19521 DOI:10.6007/IJARBSS/v13-i11/19521 Published Date: 25-11-2023 Abstract Covid-19 Pandemic has increased the significance of zakat management. The introduction of the Movement Control Order (MCO) affects human life and the Malaysian economy. As a result, there was an increase in the demand for zakat and other charity funds. Consequently, this study investigated the zakat provided by zakat institutions in Malaysia. This study employed a bibliometric analysis based on data gathered from the Scopus database as of August 2020. Based on the results of the "keyword" search, the study identified 690 relevant documents for further analysis. The findings showed that Indonesia is placed second with 173 published documents, while Malaysia is ranked top with 268 published documents. Universiti Utara Malaysia (UUM) is placed #1 in an analysis by affiliation, followed by International Islamic University Malaysia (IIUM) and Universiti Kebangsaan Malaysia (UKM). Regarding documents by author, Ram Al Jafri Saad is the most frequent contributor. Journal of Islamic Accounting and Business Research was the primary source for the majority of the documents. In general, the rise in zakat studies reflects a greater understanding of the significance of having effective zakat management. In addition to the unpredictable economic climate that affects everyone, especially those in the B40 group, effective zakat management is crucial. Since the number of documents has increased continuously between 2014 (35 documents) and 2019 (100 documents), it is anticipated that the number of studies in this field would expand continuously in the future Keywords: Zakat, Bibliometric, Islam, Zakat institution, Digitalization, Covid-19 Introduction Zakat is one of the five pillars of Islam as well as one of the social dimensions of Islam, and it is necessary or obligatory for all Muslims who have adequate means. Zakat is an act of charity that is distributed among those in need (Khan & Karim, 2010). The giving of zakat has an immediate and direct effect not only on man's relationship with Allah (SWT), but also on man's place in society. Sharing one's riches with those who fall into the category of the asnaf, also known as the needy, is one way in which it is possible to evaluate a person's level of obedience to Allah. Because of this, zakats are significant instruments for social justice 1661 INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH IN BUSINESS AND SOCIAL SCIENCES Vol. 1 3 , No. 11, 2023, E-ISSN: 2 2 2 2-6990 © 2023 because they contribute to improved prosperity both in this world and the next. From the Holy Quran: “Take sadaqah (this commanded sadaqah means-Zakat-ul-Mall) from their wealth, so that they may thereby be cleansed and purified, and pray for them; for your prayer will give them comfort. Allah hears all and knows all” (at-Taubah:103) In Malaysia, the State Islamic Religious Council (SIRC) or locally known as Majlis Agama Islam Negeri (MAIN) plays a crucial role for each state in matters pertaining to religion, with the exception of Islamic law and administration of justice, which are under the jurisdiction of the Sha'raah courts and muftis. In addition, MAIN is responsible for the management of Islamic wealth, including zakat, waqf, baitulmal, and several other Islamic funds. There are 14 MAIN and Zakat Management Agency (AMZ) in Malaysia. Table 1 below are the list of MAIN and AMZ for each state in Malaysia. Table 1 List of MAIN and AMZ in Malaysia 1662 INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH IN BUSINESS AND SOCIAL SCIENCES Vol. 1 3 , No. 11, 2023, E-ISSN: 2 2 2 2-6990 © 2023 State Islamic Religious Council (MAIN) Zakat Management Agency (AMZ) Majlis Agama Islam Wilayah Persekutuan Pusat Pungutan Zakat Wilayah (MAIWP) Persekutuan (PPZ) Majlis Agama Islam Wilayah Persekutuan (MAIWP) : Distribution Majlis Agama Islam Selangor (MAIS) Lembaga Zakat Selangor (LZS) Majlis Agama Islam Negeri Sembilan (MAINS) Majlis Agama Islam Negeri Sembilan (MAINS) Majlis Agama Islam Melaka (MAIM) Zakat Melaka (ZM) Majlis Agama Islam Melaka (MAIM): Distribution Majlis Agama Islam Johor (MAIJ) Majlis Agama Islam Negeri Johor (MAIJ) Majlis Ugama Islam Pahang (MUIP) Pusat Kutipan Zakat Pahang (PKZP) Majlis Ugama Islam dan Adat Resam Melayu Pahang (MUIP): Distribution Majlis Agama Islam dan Adat Melayu Majlis Agama Islam dan Adat Melayu Terengganu (MAIDAM) Terengganu (MAIDAM) Majlis Agama Islam dan Adat Istiadat Melayu Majlis Agama Islam dan Adat Istiadat Kelantan (MAIK) Melayu Kelantan (MAIK) Majlis Agama Islam dan Adat Melayu Perlis Majlis Agama Islam dan Adat Melayu (MAIPs) Perlis (MAIPs) Majlis Agama Islam Kedah (MAIK) Lembaga Zakat Negeri Kedah (LNZK) Majlis Agama Islam dan Adat Melayu Perak Majlis Agama Islam dan Adat Melayu (MAIPk) Perak (MAIPk) Majlis Agama Islam Pulau Pinang (MAIPP) Zakat Pulau Pinang (ZPP) Majlis Ugama Islam Sabah (MUIS) Perbadanan Baitulmal Negeri Sabah (PBNS) Majlis Islam Sarawak (MIS) Tabung Baitulmal Sarawak (TBS) Sources: Official portal department of Awqaf, Zakat and Hajj (JAWHAR) This list of Zakat Management Agency for 13 states and federal territories in Malaysia was consistent with Al-Habshi (2005) as cited in Yuniar et al (2021) , who mentions the fundamental premise of zakat, which is that the zakat institution has to be formed first inside Muslim society in a well-organized manner. The existent of Zakat Management Agency for each state and federal territories play a greater role to manage zakat collection and distribution. A good zakat management in terms of collection and distribution in accordance with the law and the environment of dynamic socioeconomic development could aid zakat in expanding and achieving its fundamental objective (Fahlefiz et al., 2019). The effectiveness and efficiency of a zakat institution's management was one of the primary factors that determined how successful the institution was. Zakat and other forms of charitable donations create an increase in demand, both during and after the Covid-19 outbreak. The government of Malaysia implemented the Movement Control Order in an effort to halt the spread of the Covid-19 disease (MCO). As a result, the majority of the day-to-day work and lifestyle routines across all sectors, including zakat institutions, were negatively impacted. The manual transaction procedure of collecting and distributing zakat 1663 INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH IN BUSINESS AND SOCIAL SCIENCES Vol. 1 3 , No. 11, 2023, E-ISSN: 2 2 2 2-6990 © 2023 was disrupted. This had an impact. Despite this, the role that zakat institutions played during COVID-19 was substantial due to the great number of underprivileged people who were unable to meet their fundamental needs. As a result, the collecting of zakat is becoming an increasingly critical issue in the Muslim world, and it should be managed properly to ensure that both donors and beneficiaries are treated in an equitable manner. This study looked at research papers that were found in the Scopus database in order to systematically review the previous zakat-related literature. The study looks at articles that were published between 1964 and 2022. In order to do an analysis of the data, the study makes use of descriptive statistics and VOSviewer software. Literature Review Zakat is a fundamental obligation under Islam and a necessary component of establishing an economic community (Abdelaziz et al., 2016). Zakat is a term that translates as cleansing, expansion, or growth. Meanwhile, zakat's literal meaning is that it can be used to purify one's wealth. This increases one's wealth not only materially but also spiritually, as paying zakat results in an increase in Allah SWT's blessings (Muneeza & Nadwi, 2019; Obaidullah & Abdul Manap, 2017). Zakat may also benefit those who are unable to meet their basic needs independently, such as orphans, widows, disabled people, and the impoverished (Fahlefi et al., 2019). In order to cater different group of zakat payer, variety of platform been introduced by SRIC to make a Muslim people easily paid their obligations without any excuses. Sakka & Qulub (2019) assert that online zakat enables muzakki to distribute their zakat without physically present. One method is to make zakat payments via ATMs, the internet, websites, and zakat providers (Fintech). Fintech is an acronym for financial technology. It consists of two words: financial and technology. In its simplest form, financial technology is an innovation that integrates modern technology into the field of financial services (Ulya, 2018). As a zakat administrator (amil), SIRC is in charge of collecting and disbursing zakat, which includes promoting zakat awareness, setting up a mechanism for zakat payments, and overseeing zakat distribution to Asnaf (the poor mentioned in the Quran). SIRC's duty has been broadened to include the development of the Asnaf in an effort to alter their lives and enable them to become self-sufficient and hence zakat contributors. As Malaysia's Zakat institutions, SIRC has previously provided direct aid to the Asnaf through a range of aid programmes. Among others, there are financial programmes for education, business, the disabled, housing, boating equipment, and machinery. Even though the majority of SIRCs in Malaysia have made various efforts to fulfil their responsibility as Zakat administrator or trustee, the institutions continue to confront challenges and barriers in ensuring that the Zakat fund adequately covers all Asnaf. In addition, the public has an unfavourable view of the SIRC's efficiency in managing Zakat funds, with a focus on Zakat collection and distribution. According to Internet World Stats, Malaysia had 26,353,017 internet users with an 81.4 percent penetration rate in June 2019. (International Water Supply, 2020). This statistic illustrates the extent to which Malaysians have used information and communication technologies. Moreover, Industrial Revolution 4.0 has manifested in a number of wealthy nations as well as emerging economies, including China and India (Abdullah et al., 2017). Consequently, Malaysia has already embraced this change, led by government organisations such as the Malaysian Digital Economy Corporation (MDEC) (Abdullah et al., 2017). 1664 INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH IN BUSINESS AND SOCIAL SCIENCES Vol. 1 3 , No. 11, 2023, E-ISSN: 2 2 2 2-6990 © 2023 Thus, it is possible to access the Internet using both a mobile device and a PC or other supporting device. Globally, Internet or mobile banking, online shopping, and online trading are expanding rapidly. Mobile banking is used to check account balances, pay bills, and access other financial services, such as peer-to-peer lending and mobile payments (Ali et al., 2018; Goh et al., 2014). In addition to its other features, the mobile phone offers an abundance of applications. It can be used to communicate and do business through numerous methods (Abdullah et al., 2017). Consequently, it is possible that the percentage of mobile and internet users will surpass 90 percent in the near future. As the number of internet users in Malaysia continues to rise, the country is entering an era of more rapid innovation adoption, made possible by the Fourth Industrial Revolution (fourth industrial revolution) (Abdullah et al., 2017). Therefore, technological innovation in the form of mobile or internet banking (in terms of zakat fund collection and distribution) may give greater flexibility, user-friendliness, cost savings, and accessibility from any location and at any time, thereby boosting the process's efficiency (Yahaya & Ahmad, 2019). Mobile banking enables remote residents to receive financial services at any time and from any location, which contributes to the formulation of regulatory and competition regulations as well as a comprehensive understanding of the core concept behind these services (Klein & Mayer, 2011). In this technologically advanced era, zakat institutions must be able to deliver effective and efficient zakat administration services. In addition to the Pandemic of CoV-19, it is recommended that Malaysian zakat institutions improve their usage of digital zakat (Ninglasari & Muhammad, 2021). Research Methods The scientific-analytic approach to bibliometric analysis employs appropriate statistical techniques to examine a variety of published reading materials, including books, journals, and other publications. In library and information science, the bibliometric technique based on the creation of citation graphs is widely used. It is essentially a representation of the citations be-tween works via a network or graph. Between 1964 and 2022, this study searched and extracted data from the scopus database. The search is conducted on the basis of the article's title. 1665 INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH IN BUSINESS AND SOCIAL SCIENCES Vol. 1 3 , No. 11, 2023, E-ISSN: 2 2 2 2-6990 © 2023 TITLE-ABS-KEY ( "Zakat " OR "Zakat Digitalization" OR "Zakat Optimization" ) AND ( LIMIT-TO ( OA , "all" ) OR LIMIT-TO ( OA , "publisherfullgold" ) OR LIMIT-TO ( OA , "publisherhybridgold" ) OR LIMIT-TO ( OA , "publisherfree2read" ) OR LIMIT-TO ( OA , "repository" ) ) AND ( LIMIT-TO ( PUBYEAR , 2022 ) OR LIMIT-TO ( PUBYEAR , 2021 ) OR LIMIT-TO ( PUBYEAR , 2020 ) OR LIMIT-TO ( PUBYEAR , 2019 ) OR LIMIT-TO ( PUBYEAR , 2018 ) OR LIMIT-TO ( PUBYEAR , 2017 ) OR LIMIT-TO ( PUBYEAR , 2016 ) OR LIMIT-TO ( PUBYEAR , 2015 ) OR LIMIT-TO ( PUBYEAR , 2014 ) OR LIMIT-TO ( PUBYEAR , 2013 ) OR LIMIT-TO ( PUBYEAR , 2012 ) OR LIMIT-TO ( PUBYEAR , 2011 ) OR LIMIT-TO ( PUBYEAR , 2010 ) OR LIMIT-TO ( PUBYEAR , 2009 ) OR LIMIT-TO ( PUBYEAR , 2008 ) OR LIMIT-TO ( PUBYEAR , 2007 ) OR LIMIT-TO ( PUBYEAR , 2006 ) OR LIMIT-TO ( PUBYEAR , 2005 ) OR LIMIT-TO ( PUBYEAR , 2004 ) OR LIMIT-TO ( PUBYEAR , 2003 ) OR LIMIT-TO ( PUBYEAR , 2002 ) OR LIMIT-TO ( PUBYEAR , 2001 ) OR LIMIT-TO ( PUBYEAR , 2000 ) OR LIMIT-TO ( PUBYEAR , 1999 ) OR LIMIT-TO ( PUBYEAR , 1998 ) OR LIMIT-TO ( PUBYEAR , 1997 ) OR LIMIT-TO ( PUBYEAR , 1996 ) OR LIMIT-TO ( PUBYEAR , 1994 ) OR LIMIT-TO ( PUBYEAR , 1993 ) OR LIMIT-TO ( PUBYEAR , 1992 ) OR LIMIT-TO ( PUBYEAR , 1987 ) OR LIMIT-TO ( PUBYEAR , 1983 ) OR LIMIT-TO ( PUBYEAR , 1981 ) OR LIMIT-TO ( PUBYEAR , 1969 ) OR LIMIT-TO ( PUBYEAR , 1964 ) ) The documents used in this study were retrieved from the scopus database and were published between 1964 and 2022. This database contains indexes to 690 journals. The topic search is capable of simultaneously retrieving information from the title, abstract, and keywords. The terms "zakat*" or "zakat digitalization," as well as "zakat optimization," were used in the searches. We limited our search to documents written in english. The following variables were examined: the type of document, the output, the source type, the subject areas, the country, and the institute, the title of the source, the keyword, and the h index. The analysis was conducted using microsoft excel. Numerous countries and institutions contributed significantly to the research, as determined by the location of at least one author's affiliation with the published papers. Findings And Analysis Documents Profiles From 690 documents extracted from the Scopus database, this study examined the document profiles by computing the frequency of document types, source types and subject area. From paper with 69 publication. Table 2 below showed that from 690 documents from year 1964 – 2022, articles were the most frequently published type of document with 490 publication and followed by conference paper with 69 publication. Table 2 Document Type Document Type Article Conference Paper Book Chapter Review Book Total Publications (TP) 490 69 67 41 10 1666 Percentage (%) 71.01% 10.00% 9.71% 5.94% 1.45% INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH IN BUSINESS AND SOCIAL SCIENCES Vol. 1 3 , No. 11, 2023, E-ISSN: 2 2 2 2-6990 © 2023 Conference Review 9 1.30% Total 690 100.00 Table 3 shows the type of source of the data. More than half of the documents (529:76.67%) are journals, 72 (10.43%) documents are book, 67 (9.71%) documents are proceedings, 20 (2.90%) are book series and finally 2 (0.29%) documents are trade journal. Table 3 Source Type Source Type Journal Book Conference Proceeding Book Series Trade Journal Total Total Publications (TP) 529 72 67 20 2 690 Percentage (%) 76.67% 10.43% 9.71% 2.90% 0.29% 100.00 In addition, the results revealed a lack of studies on zakat in the fields of nursing, chemistry, dentistry, immunology and microbiology; and veterinary. Table 4 displays the number of documents that have been published throughout time in various fields of study. The findings revealed that the Social Sciences are covered by 280 papers in the Scopus database, followed by Business, Management, and Accounting with 218 documents, and Economics, Econometrics, and Finance with 213 documents.. In addition, the results revealed a lack of studies on zakat in the fields of nursing, chemistry, dentistry, immunology and microbiology; and veterinary. Table 4 Subject Area Subject Area Social Sciences Business, Management and Accounting Economics, Econometrics and Finance Arts and Humanities Computer Science Engineering Environmental Science Decision Sciences Biochemistry, Genetics and Molecular Biology Energy Medicine Mathematics Multidisciplinary Earth and Planetary Sciences Physics and Astronomy Total Publications (TP) 280 218 Percentage (%) 0.41 0.32 213 169 78 71 33 29 18 0.31 0.24 0.11 0.10 0.05 0.04 0.03 18 18 17 15 14 13 0.03 0.03 0.02 0.02 0.02 0.02 1667 INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH IN BUSINESS AND SOCIAL SCIENCES Vol. 1 3 , No. 11, 2023, E-ISSN: 2 2 2 2-6990 © 2023 Pharmacology, Toxicology and Pharmaceutics Agricultural and Biological Sciences Materials Science Chemical Engineering Psychology Nursing Chemistry Dentistry Immunology and Microbiology Veterinary 12 0.02 8 8 5 5 2 1 1 1 1 0.01 0.01 0.01 0.01 0.00 0.00 0.00 0.00 0.00 Keyword Analysis Figure 1 presents a network visualization of the author’s keywords using by VOS viewer, a software tool for constructing and visualizing bibliometric networks. Based on data analysis, between 1964 and 2022, the term “zakat” appeared in 210 publications, while the term “Malaysia” appeared in 39 publications, the term “Islam” appeared in 38 publications, the term “poverty” appeared in 33 publications and the term “Indonesia” appeared in 26 publications. Zakat researchers tend to focus on the following topics: “zakat institutions” topic found in 12 zakat publication documents, “zakat distribution” topic has 13 frequencies, “zakat management” topic has 11 frequencies, “zakat institution” topic has 17 frequencies. Figure 1: Network Visualization Map of the Author Keywords Research Trends The top quartile of the top ten journals as listed in Table 5 below indicated that Journal of Islamic Accounting and Business Research is the most active journal that published articles on zakat, zakat digitalization or zakat optimization with 26 total publications and also the most frequently cited by 195 articles. Years covered by Scopus from 2010 to the present. Following 1668 INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH IN BUSINESS AND SOCIAL SCIENCES Vol. 1 3 , No. 11, 2023, E-ISSN: 2 2 2 2-6990 © 2023 that, the International Journal of Islamic and Middle Eastern Finance and Management ranks second, with 21 documents published with 144 citations between 2008 and 2022. Scopus years of coverage from 2008 to the present. Besides, the Gobal Journal Al-Thaqafah and International Journal of Innovation, Creativity, and Change ranks third and fourth, with 13 publications. Additionally, 11 documents from Iop Conference Series Earth and Environmental Science, and Journal of Critical Reviews. Table 5 Most Active Source Title No. Source Title TP TC 1 Journal of Islamic Accounting and Business Research 26 195 2 144 3 4 International Journal of Islamic and Middle Eastern Finance 21 And Management Global Journal Al Thaqafah 13 International Journal of Innovation Creativity and Change 13 5 Iop Conference Series Earth and Environmental Science 11 69 6 7 8 9 10 Journal of Critical Reviews Advanced Science Letters Al Shajarah Jurnal Ekonomi Malaysia International Journal of Supply Chain Management 11 10 9 9 8 60 48 25 19 3 39 23 Publication Year and Annual Growth Table 6 summarizes the total number of publications and citations over the last 58 years (1964 to 2022). Between 1964 and 2022, 690 documents were published. The growth on the related publication started with 11 publications in year 1964, but the following year 1969 until 2009 the growth a bit slow, but it starts picking up in 2011 with 17 publication and 2132 total citation. The highest number of publications is observed in 2020, with a total of 110 publication. Table 6 Publication by Year and Annual Growth Year TP 2022 11 2021 97 2020 110 2019 100 2018 68 2017 62 2016 38 2015 31 2014 35 TC 107 483 625 944 983 1123 1338 1020 1232 1669 C/P 0.91 3.50 4.77 7.15 9.10 13.06 13.38 8.87 11.30 h 6 11 12 15 17 16 17 17 18 INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH IN BUSINESS AND SOCIAL SCIENCES Vol. 1 3 , No. 11, 2023, E-ISSN: 2 2 2 2-6990 © 2023 2013 25 2012 30 2011 17 2010 11 2009 6 2008 5 2007 3 2006 2 2005 1 2004 2 2003 6 2002 4 2001 3 2000 3 1999 1 1998 1 1997 4 1996 2 1994 2 1993 3 1992 1 1991 1 1987 1 1983 1 1981 1 1969 1 1964 11 Total 690 Notes: TP=total number of publications; publication; h=h-index 1704 1541 2132 1077 2538 1676 2190 1555 1057 1388 1274 561 956 847 661 1047 557 303 830 299 222 105 299 69 53 144 63 16.23 16.57 25.08 13.99 39.05 19.26 28.44 18.73 15.10 25.70 24.04 12.75 23.90 21.72 12.71 20.94 13.93 11.22 25.15 9.06 8.54 5.83 33.22 11.50 5.30 18.00 12.60 22 19 20 17 22 19 22 21 18 20 16 13 14 16 13 10 11 11 13 7 9 6 4 1 3 3 3 TC=total citations; C/P=average citations per 1670 INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH IN BUSINESS AND SOCIAL SCIENCES Vol. 1 3 , No. 11, 2023, E-ISSN: 2 2 2 2-6990 © 2023 120 100 80 60 40 20 1964 1969 1981 1983 1987 1991 1992 1993 1994 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 0 Figure 2: Total Publications and Citations by Year Figure 2 showed the trend of annual growth of publication and citation from year 1964 until 2022. The number of publications drastically increased by 47% in year 2019 and onward. In addition to the Covid-19 epidemic, the digitalization of zakat has become a prominent research topic. Geographical and Institution Distribution of Publication Table 7 summarizes the most significant country or territory contribute to the publication. Malaysia, with 268 documents, has the most by country or territory. Indonesia comes in second place with 173 records. United States, on the other hand, comes in third place with 34 documents. Additionally, with 32 documents, Saudi Arabia is ranked fourth. Additionally, with 30 and 29 documents, the Pakistan and United Kingdom are ranked fifth and sixth, respectively. The highest total citations are publications from United Kingdom with 3488 citations and followed by Indonesia (3437 citation), United States (2359 citation) and Malaysia (1705 citation). Table 7 20 Countries Contributed to the Publication Country Malaysia Indonesia United States Saudi Arabia Pakistan United Kingdom TP 268 173 34 32 30 29 % 38.84% 25.07% 4.93% 4.64% 4.35% 4.20% 1671 TC 1705 3437 2359 1174 1579 3488 C/P 16.85 15.14 17.09 9.87 13.50 30.33 h 63 31 27 18 19 24 INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH IN BUSINESS AND SOCIAL SCIENCES Vol. 1 3 , No. 11, 2023, E-ISSN: 2 2 2 2-6990 © 2023 India Nigeria United Arab Emirates Australia Bahrain Brunei Darussalam Russian Federation Turkey Bangladesh Morocco Oman Thailand Tunisia Yemen Notes: TP=total number of publication; h=h-index. 13 1.88% 13 1.88% 12 1.74% 10 1.45% 10 1.45% 10 1.45% 9 1.30% 9 1.30% 7 1.01% 7 1.01% 6 0.87% 5 0.72% 5 0.72% 21 0.72% publications; TC=total 1491 24.05 17 588 11.31 13 415 8.14 10 653 13.33 14 1129 24.54 17 930 26.57 12 317 10.57 10 110 3.93 6 518 18.50 13 125 5.21 8 391 16.29 9 342 14.87 8 63 3.00 4 161 7.67 7 citations; C/P=average citations per As illustrated in Table 8 below, Universiti Utara Malaysia has the most documents by affiliation, with 57. Following that, with 48 documents, the International Islamic University of Malaysia is ranked second. Universiti Kebangsaan Malaysia, on the other hand, has the thirdhighest number of documents, at 39. Additionally, Universiti Teknologi MARA has the fourthhighest number of documents with 39, while Universiti Sains Islam Malaysia has the fifthhighest number with 23. The most frequently cited was publication from Universiti Kebangsaan Malaysia with a total of 708 citations, followed by Universiti Utara Malaysia and Universiti Sains Malaysia. Table 8 Top Ten Most Influential Institutions with Minimum of Thirteen Publications Institution Country TP TC C/P Universiti Utara Malaysia Malaysia 57 575 26.136 International Islamic University Malaysia 48 331 15.762 Malaysia Universiti Kebangsaan Malaysia Malaysia 39 708 37.263 Universiti Teknologi MARA Malaysia 39 173 9.1053 College of Business, Universiti Utara Malaysia 25 601 35.353 Malaysia Universiti Sains Islam Malaysia Malaysia 23 220 13.75 1672 h 11 10 14 8 10 8 INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH IN BUSINESS AND SOCIAL SCIENCES Vol. 1 3 , No. 11, 2023, E-ISSN: 2 2 2 2-6990 © 2023 Universitas Indonesia Indonesia 21 306 20.4 9 Universiti Sains Malaysia Malaysia 18 536 35.733 11 Universitas Airlangga Indonesia 16 123 9.4615 6 Universiti Malaya Malaysia 15 370 28.462 8 Notes: TP=total number of publications; TC=total citations; C/P=average citations per publication; h=h-index Citation Analysis Table 9 below shows total number of citation with average citation per year, per paper and per author. The result indicated that, there are 20,971 citation reported in 58 years (1964 – 2022) for 690 articles. Table 9 Citations Metrics METRICS PUBLICATION YEARS CITATION YEARS PAPERS CITATIONS CITATIONS/YEAR CITATIONS/PAPER CITATIONS/AUTHOR PAPERS/AUTHOR H_INDEX G_INDEX DATA 1964-2022 58 (1964-2022) 690 20971 361.57 30.39% 14.64% 48.18% 78 127 Meanwhile, Table 10 below discloses top 10 highly cited articles reported by Scopus. The document entitled “Developing service quality index for zakat instution” by Wahab et al (2016) has the highest number of citation which is 94 citation. Followed paper by Saad R.A.J and Farouk A.U. entitled A comprehensive review of barriers to a functional Zakat system in Nigeria: What needs to be done? That was published in 2019 has 84 citations. Table 10 Top 10 Highly Cited Articles No 1 2 3 Authors Wahab N.A., Zainol Z., Abu Bakar M., Ibrahim A.Z., Minhaj N. Saad R.A.J., Farouk A.U. Title Year Developing Service Quality Index For Zakat 2016 Institutions TC 94 A comprehensive review of barriers to a 2019 functional Zakat system in Nigeria: What needs to be done? Ahmad S., Md. Nor Tax-based modeling of zakat compliance 2011 N.G., Daud Z. 84 1673 57 INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH IN BUSINESS AND SOCIAL SCIENCES Vol. 1 3 , No. 11, 2023, E-ISSN: 2 2 2 2-6990 © 2023 4 5 Johari, F., Ab. Aziz, M. R., Ibrahim, M. F., & Mohd Ali, A. F. Wahid, H.& Ahmad, S. & Mohd N., Mohd A., & Abd Rashid Zakat distribution and programme for 2013 sustaining muallaf belief and thought Financial management and zakat distribution efficiency performance: A comparison among state islamic religious council in Malaysia 6 Sawandi N. The Missing Link in Zakat Management: A Systematic Literature Review and Bibliometric Analysis 7 Ismail A.G., Farah, J., & Compliance behaviour on Zakat donation: A Shafiai. M. qualitative approach 8 Lubis M., Lubis, Arif & Comparison of the Approach in the Zakat Almaarif, A. Management System 9 Shaikh S.A. Towards an integrative framework for understanding Muslim consumption behaviour 10 Widiastuti T. Evaluating the Impact of Zakat on Asnaf’s Welfare Notes: TC=total citations 44 2017 36 2021 23 2019 22 2019 20 2017 9 2020 8 Conclusion Zakat is a topic that is constantly the subject of investigation. Since zakat is one of the five pillars and it was a fundamental requirement for Muslims, it appears that there are still a great deal of concerns to be resolved. In addition to the CoV19 pandemic, the importance and demand for zakat are growing. The introduction of the government's Movement Control Order (MCO) on March 18, 2020 had a negative effect on daily commercial activity. During MCO, the majority of individuals struggled to survive, and some lost their jobs, had their salaries garnished, and were forced to shut down their businesses. According to (Amnan, 2021), the poverty rate in Malaysia rise from 5.6% in 2019 to 8.4% in 2020, and the number of Malaysian households also increase from 405,000 in 2019 to 640,000 in 2020. In addition, according to the Malaysian department of statistics, the greatest unemployment rate was 5.10 percent, affecting 791 thousand people (Hasbulah, Asni, Mohammed Noor, & Wan Halim, 2022). This is the second phase after the implementation of MCO. The rate has decreased by 4% in the third phase of 2020 and climbed to 4.8% in the fourth phase of 2020, as well as the first and second phases of 2021. The minimal unemployment rate of 745 thousand indicates that the number of individuals entitled to receive zakat is rising (Shaharin et al., 2021). As a result, the zakat institution should to serve the role of collecting and distributing zakat funds to the appropriate person in a manner that is both secure and easy to access. This study review literature related to zakat and management. In analysing the literature, this study used descriptive statistics and VOS viewer software in analysing the data. This study covers articles published in Scopus database journals during 1964 – 2022 period. 690 papers been analysed based on some criteria such as documents profiles, keyword analysis, research trends, publication years, geographical & institution distribution of publication and citation analysis. 1674 INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH IN BUSINESS AND SOCIAL SCIENCES Vol. 1 3 , No. 11, 2023, E-ISSN: 2 2 2 2-6990 © 2023 This study demonstrates that research on zakat involves multiple fields of study and is connected to a social phenomenon that is associated with the establishment of zakat. However, despite the fact that significant progress has been made in the administration of zakat in terms of infrastructure, human capital, delivery system, and governance transparency, there are still issues that need to be addressed to ensure that the administration of zakat is on track to eliminate poverty and raise people's standard of living on a national and international scale. As a result, zakat research and technology have become closely related to Islamic economic and financial study and are expanding swiftly. Consequently, Islamic economic and financial research requires comprehensive research on zakat and technology. References Abdelaziz, M., Abdelaziz, M., Zayed, A. H., & Youness, B. (2016). ZCPGenerator framework: Zakat calculation platforms generator based on MDA approach. In 2nd International Conference on Cloud Computing Technologies and Applications (CloudTech) (pp. 185– 190). https://doi.org/10.1109/CloudTech.2016.7847697 Abdullah, D. B., Abdullah, M. 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Zakat Digitalization: Effectiveness of Zakat Management in the Covid-19 Pandemic Era. Journal of Islamic Economic Laws, 4(1), 26– 44. https://doi.org/10.23917/jisel.v4i1.12442 Obaidullah, M., & Abdul Manap, T. A. (2017). Behavioral Dimensions of Islamic Philanthropy: The Case of Zakat. In Financial Inclusion and Poverty Alleviation: Perspectives from Islamic Institutions and Instruments (pp. 219–243). 1675 INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH IN BUSINESS AND SOCIAL SCIENCES Vol. 1 3 , No. 11, 2023, E-ISSN: 2 2 2 2-6990 © 2023 Sakka, A. R., & Qulub, L. (2019). Efektivitas Penerapan Zakat Online terhadap Peningkatan Pembayaran Zakat pada Lembaga Dompet Dhuafa Sulsel. Al-Azhar Journal of Islamic Economics, 1(2), 66–83. https://doi.org/10.37146/ajie.v1i2.21 Shaharin, N. S., Bhari, A., Yusof, M. F., & Yaakob, Z. M. A. (2021). Analisis Agihan Zakat di Lembaga Zakat Selangor Semasa Pandemik COVID-19. International Journal of Academic Research, Vol 11(No.1), 1–10. Ulya, N. U. (2018). Legal Protection of Donation-based Crowdfunding Zakat on Financial Technology: Digitalization of Zakat under Perspective of Positive Law and Islamic Law. In International Conference of Zakat (pp. 215–226). https://doi.org/10.37706/iconz.2018.132 Wahab, N. A., Zainol, Z., Bakar, M. A., Ibrahim, A. Z., & Minhaj, N. (2016). Developing Service Quality Index for Zakat Institutions. International Journal of Economics and Financial Issues, 6(2012), 249–258. Yahaya, M. H., & Ahmad, K. (2019). Factors Affecting the Acceptance of Financial Technology among Asnaf for the Distribution of Zakat in Selangor- A Study Using UTAUT. Journal of Islamic Finance (Special Issue), 8, 35–46. Yuniar, A., mIRANTI, Natasya, A., Kasri, R., & Siswantoro, D. (2021). Zakat and Digitalization: A Systematic Literature Review. In 5th International Conference of Zakat Proceedings (pp. 523–534). 1676