Bibliometric Analysis of Zakat Literature: Exploring Research Trends and Factors Influencing Zakat Payment

Abstract

This study explores the emerging trends and factors influencing zakat payment, drawing on a comprehensive analysis of 661 Scopus-indexed publications from 1969 to 2024. Utilising Microsoft Excel, VOSviewer, WordSift, and Harzing's Perish or Publish (PoP), the study analysed the selected publications to identify key trends, themes, and contributing factors. A significant increase in zakat-related publications was observed, particularly from 2019 to 2023. The International Islamic University Malaysia emerged as a leading institution in this field, and the Journal of Islamic Accounting and Business Research was identified as the most prominent journal for Zakat scholarship. As such, Ram Al Jaffri Saad was recognised as the most prolific author in the area. The article with the highest citation count, authored by J.C. Scott, focused on Zakat and Social Justice. Key research themes encompassed zakat, socio-economic factors, zakat institutions, poverty alleviation, management, distribution, and efficiency. The study highlighted Indonesia, Malaysia, Oman, Saudi Arabia, and the United Arab Emirates (UAE) as key contributors to the field, likely due to collaborative research efforts. Factors influencing zakat payment in Indonesia, Algeria, and Nigeria included individual, environmental, and social factors, while in Malaysia, Philippines and Yemen, individual and social factors are the primary determinants that were deemed more influential. Thus, future research could examine the challenges and issues faced by zakat management organisations in terms of collection and distribution.