Mapping a Decade of Zakat Collection Strategies: A PRISMA-based Systematic Literature Review
DOI:
https://doi.org/10.53840/ijiefer296Keywords:
zakat collection strategy, SLR, digitalization, governance, technology, empowermentAbstract
Purpose – This study aims to address the growing need for a comprehensive understanding of zakat collection strategies by identifying gaps in fragmented scholarly discussions across technological, institutional, and policy dimensions. It seeks to map the dynamics of publications and synthesize diverse approaches in zakat collection research during the period 2013–2024, while highlighting the importance of an integrative and adaptive zakat system for enhancing social welfare outcomes.
Design/Methodologies/Approach – The study employs a Systematic Literature Review (SLR) using the PRISMA protocol. Data were collected from the Scopus database, resulting in an initial pool of 165 documents, of which 20 articles met the inclusion criteria. These selected studies were analyzed using thematic and bibliometric approaches to identify trends, patterns, and dominant research themes.
Findings – The results indicate a significant increase in publications on zakat collection strategies, with a strong emphasis on technological innovation, including predictive models, blockchain, and smart contracts. Additionally, the findings highlight the importance of governance strengthening, institutional collaboration, and policy support, particularly in Indonesia and Malaysia.
Originality/Value – This study contributes to the literature by providing an integrative synthesis of zakat collection strategies across multiple dimensions, offering a holistic framework that combines technology, governance, and social approaches. It advances current knowledge by bridging previously fragmented perspectives into a unified analytical view.
Research Limitations/Implication – The study is limited by its reliance on the Scopus database and a relatively small sample of selected articles, which may not fully capture all relevant global research. These limitations suggest the need for future studies to include broader databases and comparative analyses across different regions.
Practical Implications – The findings offer practical insights for policymakers, zakat institutions, and stakeholders by emphasizing the importance of adopting data-driven strategies, enhancing institutional capacity, and leveraging digital technologies to improve zakat collection efficiency, transparency, and sustainability.
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