Sep 2026· International Journal of Ethics and Systems· 0 citations· 59 references
Abstract
This study aims to map the landscape of zakat research in Indonesia and Malaysia along three principal axes: (i) governance and accountability, (ii) literacy, trust and compliance and (iii) digitalization/fintech – and synthesizes the policy implications for strengthening the zakat ecosystem.
A qualitative bibliometric design was used using Scopus and Web of Science metadata. Performance analysis and science mapping were conducted with Bibliometrix/Biblioshiny and VOSviewer, while PRISMA guided study screening. Visual outputs include three-field plots, word clouds, treemaps, dynamic trends, trend topics, co-occurrence and author-density networks and a thematic map.
Publications surge after 2017 and peak in 2024, signalling a growing critical mass of authors, outlets and citation networks. Keyword mapping positions zakat as a hub connecting (a) development themes (poverty, Sustainable Development Goals and inclusion), (b) governance themes (accountability, corporate governance and performance) and (c) digital innovation (fintech, blockchain and technology acceptance model/unified theory of acceptance and use of technology). Religiosity and trust act as bridges from governance and literacy to compliance and the adoption of digital channels. Thematic mapping classifies sustainability and finance/fintech with blockchain as motor themes, while zakat, Indonesia and Malaysia emerge as basic themes highly central but requiring deeper operationalization.
The synthesis yields three policy recommendations: (1) standardize accountability indicators and digital-service performance metrics for zakat institutions; (2) design context-specific digital strategies across countries that account for social influence and infrastructure; and (3) strengthen empirical models that integrate institutional variation, behavioral factors and technology to improve compliance and outreach.
The paper contributes an integrated framework that bridges normative debates with bibliometric evidence, offering a coherent path to enhance compliance, public trust and the development impact of the zakat ecosystem in Indonesia and Malaysia.
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