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

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  • 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
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    References listed on IDEAS

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