IDEAS home Printed from https://ideas.repec.org/a/bcp/journl/v8y2024i10p70-82.html
   My bibliography  Save this article

The Management of Zakat Institutions in Malaysia: A Systematic Literature Review and Future Research Agenda

Author

Listed:
  • Intan Marzita Saidon

    (Faculty of Accountancy, Universiti Teknologi MARA Cawangan Kedah, Kampus Sungai Petani, 08400 Merbok, Kedah,Malaysia)

  • Jaya Kumar Shanmugam

    (Faculty of Accountancy, Universiti Teknologi MARA Cawangan Kedah, Kampus Sungai Petani, 08400 Merbok, Kedah,Malaysia)

  • Mohammad Asri Osman

    (Bank Islam Malaysia Berhad, State OfficePahang, 25000 Kuantan, Pahang,Malaysia)

Abstract

Managing a substantial amount of zakat and aligning them to a philanthropic function exposes zakat institutions to intense scrutiny. Zakat institutions must improve their functioning to help the poor and enhance confidence among all relevant stakeholders. This systematic review was conducted following the Preferred Reporting Items for Systematic Review and Meta-Analyses (PRISMA). This review aims to elucidate prevalent research themes, synthesise previous findings, and propose avenues for future inquiry in this domain. Drawing upon twenty articles extracted from the Scopus database, the review identifies three principal research clusters: quality and efficiency, management practices, and reporting mechanisms. Key findings for all studies of these three clusters were highlighted, and potential areas of future research were proposed. This review makes a significant contribution to the zakat institutions and scholars as it provides a better understanding of the current state of research related to the management of zakat institutions in Malaysia.

Suggested Citation

  • Intan Marzita Saidon & Jaya Kumar Shanmugam & Mohammad Asri Osman, 2024. "The Management of Zakat Institutions in Malaysia: A Systematic Literature Review and Future Research Agenda," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(10), pages 70-82, October.
    • Handle: RePEc:bcp:journl:v:8:y:2024:i:10:p:70-82
    as

    Download full text from publisher

    File URL: https://www.rsisinternational.org/journals/ijriss/Digital-Library/volume-8-issue-10/70-82.pdf
    Download Restriction: no
    File URL: https://rsisinternational.org/journals/ijriss/articles/the-management-of-zakat-institutions-in-malaysia-a-systematic-literature-review-and-future-research-agenda/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Caturida Meiwanto Doktoralina* & Nor Asariah Ilias & Zakaria Bahari & Waluyo & Jazuli Suryadhi, 2018. "Investment of Zakat Fund in Malaysia," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 710-715:5.
    2. Elizabeth S. Vieira & José A. N. F. Gomes, 2009. "A comparison of Scopus and Web of Science for a typical university," Scientometrics, Springer;Akadémiai Kiadó, vol. 81(2), pages 587-600, November.
    3. Charlotte Bilo & Anna Carolina Machado, 2018. "The role of zakat in the provision of social protection: a comparison between Jordan, Palestine and Sudan," One Pager 381, International Policy Centre for Inclusive Growth.
    4. Allan D. Barton, 2006. "Public sector accountability and commercial‐in‐confidence outsourcing contracts," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 19(2), pages 256-271, March.
    5. Norazlina Abd. Wahab & Abdul Rahim Abdul Rahman, 2011. "A framework to analyse the efficiency and governance ofzakatinstitutions," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, vol. 2(1), pages 43-62, April.
    6. Anna Carolina Machado & Charlotte Bilo & Imane Helmy, 2018. "The role of zakat in the provision of social protection: a comparison between Jordan, Palestine and Sudan," Working Papers 168, International Policy Centre for Inclusive Growth.
    7. Charlotte Bilo & Anna Carolina Machado, 2018. "The role of zakat in the provision of social protection: a comparison between Jordan, Palestine and Sudan," One Pager Arabic 381, International Policy Centre for Inclusive Growth.
    8. Samargandi, Nahla & Tajularifin, Sakinah Mohamed & Ghani, Erlane K. & Aziz, Asmah Abdul & Gunardi, Ardi, 2018. "Can disclosure practices and stakeholder management influence zakat payers’ trust? A Malaysian evidence," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(4), pages 882-893, August.
    9. Samargandi, Nahla & Tajularifin, Sakinha Mohamed & Ghani, Erlane K & Aziz, Asmah Abdul & Gunardi, Ardi, 2018. "Can disclosure practices and stakeholder management influence zakat payers' trust? A Malaysian evidence," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), vol. 14(4), August.
    10. Alessandro Liberati & Douglas G Altman & Jennifer Tetzlaff & Cynthia Mulrow & Peter C Gøtzsche & John P A Ioannidis & Mike Clarke & P J Devereaux & Jos Kleijnen & David Moher, 2009. "The PRISMA Statement for Reporting Systematic Reviews and Meta-Analyses of Studies That Evaluate Health Care Interventions: Explanation and Elaboration," PLOS Medicine, Public Library of Science, vol. 6(7), pages 1-28, July.
    11. Badiea Shaukat & Qigui Zhu, 2021. "Finance and growth: Particular role of Zakat to levitate development in transition economies," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(1), pages 998-1017, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Carolina Bloch & Charlotte Bilo & Imane Helmy & Rafael Guerreiro Osorio & Fábio Veras Soares, 2019. "Fiscal space for child-sensitive social protection in the MENA region," Research Report 36, International Policy Centre for Inclusive Growth.
    2. Aroua Robbana & Abdessamad Raghibi & AbdulGafar Olawale Fahm, 2024. "Revisiting Socioeconomic Development Hypothesis: Does Zakat Matter for OIC Member Countries?," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(3), pages 14379-14404, September.
    3. Charlotte Bilo & Anna Carolina Machado, 2018. "Children’s Right to Social Protection in the Middle East and North Africa Region—an Analysis of Legal Frameworks from a Child Rights Perspective," Research Report 26, International Policy Centre for Inclusive Growth.
    4. Matteo Caravani & Jeremy Lind & Rachel Sabates‐Wheeler & Ian Scoones, 2022. "Providing social assistance and humanitarian relief: The case for embracing uncertainty," Development Policy Review, Overseas Development Institute, vol. 40(5), September.
    5. Maya Hammad & Fabianna Bacil & Fábio Veras Soares, 2021. "Next Practices—Innovations in the COVID-19 social protection responses and beyond," Research Report 60, International Policy Centre for Inclusive Growth.
    6. Ahmad Fahme Mohd Ali & W.A. Amir Zal & Nurhanan Ab. Hamid & Tengku Fauzan Tengku Anuar & Hafizi Mat Salleh & Siti Asma Md. Rasdi, 2022. "The Moderating Effect of zakāh Distribution on the Economic Well-being of the Poor: An Analysis in Kelantan, Malaysia التأثير المعتدل لتوزيع الزكاة على الرفاهية الاقتصادية للفقراء: تحليل من ولاية كلان," Journal of King Abdulaziz University: Islamic Economics, King Abdulaziz University, Islamic Economics Institute., vol. 35(1), pages 75-97, January.
    7. Maya Hammad, 2022. "Overview of Zakat practices around the world," Research Report 69, International Policy Centre for Inclusive Growth.
    8. Tripathy, Prajukta & Jena, Pabitra Kumar & Mishra, Bikash Ranjan, 2024. "Systematic literature review and bibliometric analysis of energy efficiency," Renewable and Sustainable Energy Reviews, Elsevier, vol. 200(C).
    9. Elizabeth T Cafiero-Fonseca & Andrew Stawasz & Sydney T Johnson & Reiko Sato & David E Bloom, 2017. "The full benefits of adult pneumococcal vaccination: A systematic review," PLOS ONE, Public Library of Science, vol. 12(10), pages 1-23, October.
    10. Ludoviko Zirimenya & Fatima Mahmud-Ajeigbe & Ruth McQuillan & You Li, 2020. "A systematic review and meta-analysis to assess the association between urogenital schistosomiasis and HIV/AIDS infection," PLOS Neglected Tropical Diseases, Public Library of Science, vol. 14(6), pages 1-13, June.
    11. Mira Maria do Rosário & Devile Eugénia Lima & Lima Susana & Moura Andreia, 2023. "What has been said about the reinvention of post-COVID tourism: A bibliometric analysis," European Journal of Tourism, Hospitality and Recreation, Sciendo, vol. 13(1), pages 67-79, December.
    12. Trang Nguyen & Sara Holton & Thach Tran & Jane Fisher, 2019. "Informal mental health interventions for people with severe mental illness in low and lower middle-income countries: A systematic review of effectiveness," International Journal of Social Psychiatry, , vol. 65(3), pages 194-206, May.
    13. Möllenkamp, Meilin & Zeppernick, Maike & Schreyögg, Jonas, 2019. "The effectiveness of nudges in improving the self-management of patients with chronic diseases: A systematic literature review," Health Policy, Elsevier, vol. 123(12), pages 1199-1209.
    14. Natalya Ivanova & Ekaterina Zolotova, 2023. "Landolt Indicator Values in Modern Research: A Review," Sustainability, MDPI, vol. 15(12), pages 1-22, June.
    15. Adam Dinoff & Nathan Herrmann & Walter Swardfager & Celina S Liu & Chelsea Sherman & Sarah Chan & Krista L Lanctôt, 2016. "The Effect of Exercise Training on Resting Concentrations of Peripheral Brain-Derived Neurotrophic Factor (BDNF): A Meta-Analysis," PLOS ONE, Public Library of Science, vol. 11(9), pages 1-21, September.
    16. Su Keng Tan & Wai Keung Leung & Alexander Tin Hong Tang & Roger A Zwahlen, 2017. "Effects of mandibular setback with or without maxillary advancement osteotomies on pharyngeal airways: An overview of systematic reviews," PLOS ONE, Public Library of Science, vol. 12(10), pages 1-20, October.
    17. Vecchio, Riccardo & Caso, Gerarda & Cembalo, Luigi & Borrello, Massimiliano, 2020. "Is respondents’ inattention in online surveys a major issue for research?," Economia agro-alimentare / Food Economy, Italian Society of Agri-food Economics/Società Italiana di Economia Agro-Alimentare (SIEA), vol. 22(01), March.
    18. Alessandro Concari & Gerjo Kok & Pim Martens, 2020. "A Systematic Literature Review of Concepts and Factors Related to Pro-Environmental Consumer Behaviour in Relation to Waste Management Through an Interdisciplinary Approach," Sustainability, MDPI, vol. 12(11), pages 1-50, May.
    19. Damiano Pizzol & Mike Trott & Igor Grabovac & Mario Antunes & Anna Claudia Colangelo & Simona Ippoliti & Cristian Petre Ilie & Anne Carrie & Nicola Veronese & Lee Smith, 2021. "Laparoscopy in Low-Income Countries: 10-Year Experience and Systematic Literature Review," IJERPH, MDPI, vol. 18(11), pages 1-11, May.
    20. Catherine Pitt & Catherine Goodman & Kara Hanson, 2016. "Economic Evaluation in Global Perspective: A Bibliometric Analysis of the Recent Literature," Health Economics, John Wiley & Sons, Ltd., vol. 25(S1), pages 9-28, February.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bcp:journl:v:8:y:2024:i:10:p:70-82. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dr. Pawan Verma (email available below). General contact details of provider: https://rsisinternational.org/journals/ijriss/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.