A Bibliometric Analysis of Zakat Literature from 1964 to 2021

Indri Supriani(1*), Sri Iswati(2), Firsty Izzata Bella(3), Yunice Karina Tumewang(4)

(1) Universitas Brawijaya
(2) Universitas Airlangga
(3) Universitas Airlangga
(4) University of Southampton
(*) Corresponding Author


This research is intended to provide a comprehensive historical and present development of zakat literature through bibliometrics analysis extracted from Scopus database. From 522 articles related to zakat, the findings show that Universiti Utara Malaysia, IMEFM, and Saad, R. A. J have become the most institution, journal and author that published in zakah literature respectively. Moreover, the article from Haniffa, R; Hudaib (2007) is found to be the most cited article worldwide. While Malaysia has become the hub center of the research collaboration network with a strong collaboration with Indonesian researchers.


zakah literature; bibliometrics analysis; scopus

Full Text:



Abdul Rahman, A. R. (2007). Pre-requisites for effective integration of zakah into mainstream Islamic Financial System in Malaysia. Islamic Economic Studies, 4(2), 91–107.

Abu-Tapanjeh, A. M. (2009). Corporate governance from the Islamic perspective: A comparative analysis with OECD principles. Critical Perspectives on Accounting, 20(5), 556–567. https://doi.org/https://doi.org/10.1016/j.cpa.2007.12.004

Ahmad Basharat, R., Yousuf, M., Iqbal, J., & Khan, M. M. (2002). Frequency of known risk factors for stroke in poor patients admitted to Lahore General Hospital in 2000. Pakistan Journal of Medical Sciences, 18(4), 280–283.

Ahmed, H. (2004). Role of Zakat and Awqaf in Poverty Alleviation. IRTI-IDB.

Ahmid, A., & Ondes, T. (2019). Bibliometric Analysis of PHD Dissertations Written in Islamic Bank and Finance in the United Kingdom. Journal of Islamic Economics and Finance, 5(1), 63–91.

Ajzen, I., & Fishbein, M. (1980). Understanding attitudes and predicting social behavior. Prentice Hall, Inc.

Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T

Al-qardawi Y. (1999). Fiqh Al Zakah: A Comparative Study ofZakah, Regulations and Philosophy in the Light of Qur an and Sunnah. King Abdulaziz University Scientific Publishing Center.

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

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

Alshater, M M, Saad, R. A. J., Abd. Wahab, N., & 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

Alshater, Muneer M;, Saad, R. A. J., Abd. Wahab, N., & 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

Alshater, Muneer M., Hassan, M. K., Khan, A., & Saba, I. (2020). Influential and intellectual structure of Islamic finance: a bibliometric review. International Journal of Islamic and Middle Eastern Finance and Management, 14(2), 339–365. https://doi.org/10.1108/IMEFM-08-2020-0419

Amalina Wan Abdullah, W., Percy, M., & Stewart, J. (2013). Shari’ah disclosures in Malaysian and Indonesian Islamic banks:The Shari’ah governance system. Journal of Islamic Accounting and Business Research, 4(2), 100–131. https://doi.org/10.1108/JIABR-10-2012-0063

Ammani, S. A., Abba, S. A., & Dandago, K. I. (2014). Zakah on Employment Income in Muslims Majority States of Nigeria: Any Cause for Alarm? Procedia - Social and Behavioral Sciences, 164, 305–314. https://doi.org/https://doi.org/10.1016/j.sbspro.2014.11.081

Andam, A. C., & Osman, A. Z. (2019). Determinants of intention to give zakat on employment income: Experience from Marawi City, Philippines. Journal of Islamic Accounting and Business Research, 10(4), 528–545. https://doi.org/10.1108/JIABR-08-2016-0097

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

Auda, J. (2008). Maqasid Al-Shariah A Beginner’s Guide. IIIT.

Azman, F. M. N., & Bidin, Z. (2015). Zakat Compliance Intention Behavior on Saving. International Journal of Business and Social Research, 5(1), 118–128.

Bahoo, S. (2020). Corruption in banks: A bibliometric review and agenda. Finance Research Letters, 35(March). https://doi.org/10.1016/j.frl.2020.101499

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

Chapra, M.U., Khan, S. and Shaikh-Ali, A. A. (2008). The Islamic Vision of Development in the Light of Maqasid Al-Shariah. IIIT.

Chapra, M. Umer. (2000). Is it necessary to have Islamic economics? Journal of Socio-Economics. https://doi.org/10.1016/S1053-5357(00)00051-2

Chapra, M.U. (1992). Islam and the Economic Challenge. The Islamic Foundation.

Chong, B. S., & Liu, M.-H. (2009). Islamic banking: Interest-free or interest-based? Pacific-Basin Finance Journal, 17(1), 125–144. https://doi.org/https://doi.org/10.1016/j.pacfin.2007.12.003

Cohen, J. (1998). Statistical Power Analysis for the Behavioral Sciences. In The SAGE Encyclopedia of Research Design (2nd editio). Lawrence Erlbaum Associates. https://doi.org/10.4135/9781071812082.n600

Eggue, L. (2006). Theory and practise of the g-index. Scientometrics, 69(1), 131–152.

Fabregat-Aibar, L., Barberà-Mariné, M. G., Terceño, A., & Pié, L. (2019). A bibliometric and visualization analysis of socially responsible funds. Sustainability (Switzerland), 11(9). https://doi.org/10.3390/su11092526

Ferreira, F. A. F. (2018). Mapping the field of arts-based management: Bibliographic coupling and co-citation analyses. Journal of Business Research, 85(September 2015), 348–357. https://doi.org/10.1016/j.jbusres.2017.03.026

Firmansyah, Arvian Egi; Alamanda, R. A., & Santoso, T. (2020). An Evaluation of Scholarly Works in Zakat: a Bibliometric Analysis of Islamic Economics Journals in Indonesia. Jurnal Ekonomi Dan Keuangan Syariah, 4(2), 311–323. https://doi.org/10.29313/amwaluna.v4i2.5607

Fishbein, M., & Ajzen, I. (1975). Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research. In Reading, MA: Addison-Wesley. https://doi.org/10.1017/CBO9781107415324.004

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

Hassan, A., & Syafri Harahap, S. (2010). Exploring corporate social responsibility disclosure: the case of Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 3(3), 203–227. https://doi.org/10.1108/17538391011072417

Hassan, M. K., Alshater, M. M., Hasan, R., & Bhuiyan, A. B. (2021). Islamic microfinance: A bibliometric review. Global Finance Journal, 49. https://doi.org/10.1016/j.gfj.2021.100651

Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. In R. R. Sinkovics & P. N. Ghauri (Eds.), New Challenges to International Marketing (Vol. 20, pp. 277–319). Emerald Group Publishing Limited. https://doi.org/10.1108/S1474-7979(2009)0000020014

Hudaefi, F. A., Caraka, R. E., & Wahid, H. (2021). Zakat administration in times of COVID-19 pandemic in Indonesia: a knowledge discovery via text mining. International Journal of Islamic and Middle Eastern Finance and Management. https://doi.org/10.1108/IMEFM-05-2020-0250

Ibrahim, D., & Ruziah Ghazali, D. (2014). Zakah as an Islamic Micro-Financing Mechanism to Productive Zakah Recipients. Asian Economic and Financial Review, 4(1), 117-125., 4(1), 117–125.

Kabir Hassan, M., & Masrur Khan, J. (2007). Zakat, External Debt and Poverty Reduction Strategy in Bangladesh. Journal of Economic Cooperation, 28(4), 1–38.

Kahf, M. (2004). Islamic Economics: What Went Wrong? Islamic Development Bank Roundtable on Islamic Economics, 26–27.

Kahf, M. (2013). Zakat: Unresolved Issue in the Contemporary Fiqh. International Journal of Economics, Management and Accounting, 2(1 SE-Articles).

Kamil, M. I. (2002). Gelagat Kepatuhan Zakat Pendapatan Gaji Di Kalangan Kakitangan Awam Persekutuan Negeri Kedah. Universiti Utara Malaysia.

Kochuyt, T. (2009). God, gifts and poor people: On charity in Islam. Social Compass, 56(1), 98–116. https://doi.org/10.1177/0037768608100345

Krafess, J. (2005). The influence of the Muslim religion in humanitarian aid. International Review of the Red Cross, 87(858), 327–342. https://doi.org/10.1017/S1816383100181378

Krejcie, R. V., & Morgan, D. W. (1970). Determining Sample Size for Research Activities. Educational and Psychological Measurement, 30(3), 607–610. https://doi.org/10.1177/001316447003000308

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

Li, X., & Law, R. (2020). Network analysis of big data research in tourism. Tourism Management Perspectives, 33(August 2018), 100608. https://doi.org/10.1016/j.tmp.2019.100608

Liu, Z., Yin, Y., Liu, W., & Dunford, M. (2015). Visualizing the intellectual structure and evolution of innovation systems research: a bibliometric analysis. Scientometrics, 103(1), 135–158. https://doi.org/10.1007/s11192-014-1517-y

Maali, B., Casson, P., & Napier, C. (2006). Social reporting by islamic banks. Abacus, 42(2), 266–289. https://doi.org/10.1111/j.1468-4497.2006.00200.x

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

Nor Paizin, M., Ab Rahman, S. M., Wahid, K. A., Nafi, M. N. A., Awang, S., & Setapa, M. (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

Paltrinieri, A., Hassan, M. K., Bahoo, S., & Khan, A. (2020). A bibliometric review of sukuk literature. International Review of Economics and Finance, September 2018. https://doi.org/10.1016/j.iref.2019.04.004

Powelt, R. (2009). Zakat: Drawing Insights for Legal Theory and Economic Policy from Islamic Jurisprudence. Pitt. Tax Rev., 43(7), 42–101.

Raimi, L., Patel, A., & Adelopo, I. (2014). Corporate social responsibility, Waqf system and Zakat system as faith-based model for poverty reduction. World Journal of Entrepreneurship, Management and Sustainable Development, 10(3), 228–242. https://doi.org/10.1108/WJEMSD-09-2013-0052

Salim, A. (2008). Challenging the secular state: The Islamization of law in modern Indonesia. University of Hawaii Press.

Scott, J. C. (1987). Resistance without Protest and without Organization: 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

Sekaran, U. (2003). Research Methods for Business: A Skill-Building Approach (4th Editio). John Wiley & Sons, Ltd.

Small, H. (1973). Co-citation in the Scientific Literature : A New Measure of the Relationship Between Two Documents. Journal of the American Society for Information Science, 24(4), 265–269.

Sulaiman, M. (2003). The influence of riba and zakat on islamic accounting. Indonesian Management and Accounting Review, 2(2), 149–167.

van Eck, N. J., & Waltman, L. (2010). Software survey: VOSviewer, a computer program for bibliometric mapping. Scientometrics, 84(2), 523–538. https://doi.org/10.1007/s11192-009-0146-3

Van Eck, N. J., & Waltman, L. (2014). Visualizing Bibliometric Networks. In Measuring Scholarly Impact. https://doi.org/10.1007/978-3-319-10377-8_13

Vinnicombe, T. (2010). AAOIFI reporting standards: Measuring compliance. Advances in Accounting, 26(1), 55–65. https://doi.org/10.1016/j.adiac.2010.02.009

Weiss, H. (2002). Reorganising social welfare among muslims: Islamic voluntarism and other forms of communal support in Northern Ghana. Journal of Religion in Africa, 32(1), 83–109. https://doi.org/10.1163/15700660260048483

Yan, Y., Liao, Z., & Chen, X. (2018). Fixed-income securities: bibliometric review with network analysis. Scientometrics, 116(3), 1615–1640. https://doi.org/10.1007/s11192-018-2800-0

Zupic, I., & Čater, T. (2015). Bibliometric Methods in Management and Organization. Organizational Research Methods, 18(3), 429–472. https://doi.org/10.1177/1094428114562629

Article Metrics

Abstract view(s): 689 time(s)
PDF: 685 time(s)


  • There are currently no refbacks.