A Bibliometric Analysis of Zakat Literature from 1964 to 2021

Supriani, Indri; Bella, Firsty Izzata; Tumewang, Yunice Karina; Iswati, Sri

doi:10.23917/jisel.v5i2.18511

Cited by 5 publications

(4 citation statements)

References 36 publications

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“…Penelitian ini menggunakan pendekatan bibliometrik yang telah diterapkan dalam beberapa penelitian serupa Udomsap & Hallinger, 2020;Supriani, 2022;Alifariki, 2022;Firmansyah & Rahmani, 2022;Fahriza, 2023) ditemukan sekitar 412 artikel yang telah dipilah berdasarkan judul dan abstrak agar sesuai dengan tujuan penelitian sebagaimana telah dilakukan oleh peneliti sebelumnya (Alshater, 2022;Khan, 2020;. Sehingga penelitian ini mengikuti metodologi dari peneliti tersebut untuk melakukan analisis berdasarkan perkembangan artikel tahunan, kutipan, penulis, dan kata kunci.…”

Section: Metodeunclassified

Peta Perkembangan Penelitian Pro-Poor Budgeting: Sebuah Analisis Bibliometrik Dengan Vosviewer

Mellyndawati,

Yuhertiana

2023

JAA

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Purpose: This study aims to map the development of research related to the issue of Pro-poor Budgeting in public-sector accounting over the past six years from 2017 to 2022. Methodology/approach: This research uses a bibliometric approach to analyze content and data visualization supported by the VOSviewer application. Data was collected by accessing the Google Scholar database with the help of the Publish or Perish application, so 412 articles were obtained from 2017 to 2022. Findings: The results showed that research on the issue of Pro-poor Budgeting varied from various perspectives. The data collected from the Google Scholar database was analyzed and grouped based on annual articles, article citations, and authors. Four authors were the most prolific authors, with three published articles. Pro-poor budgeting, income inequality, and public spending are specific words that can be used as opportunities for further research. Practical and Theoretical contribution/Originality: This research is expected to contribute ideas and thoughts for future researchers related to the issue of pro-poor budgeting so that it is more focused. Research Limitation: This research is limited to data from the Google Scholar database, so it does not yet have high coverage and index.

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Section: Metodeunclassified

Peta Perkembangan Penelitian Pro-Poor Budgeting: Sebuah Analisis Bibliometrik Dengan Vosviewer

Mellyndawati,

Yuhertiana

2023

JAA

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“…Nonetheless, the effectiveness on the taxation policy remains untouched. The bibliometric research on zakat also shows that zakat tax relation is too small to be considered in the overall zakat researches (Supriani et al, 2022). While researchers like Khamis and Yahya (2015) asserts that law enforcement is one of the biggest factors influencing people in paying their zakat obligation, there is still possibility that different policy and taxation system could give different effects.…”

Section: Literature Reviewmentioning

confidence: 99%

Taxation policy and regulation efficiency on increasing zakat collection: countries comparison analysis

Athief¹,

Rachman²,

Rizki³

et al. 2022

JIAFR

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Purpose - This study investigated the policies over countries, specifically concerning the taxation in its regard with the zakat collection. The aim is to see whether making zakat compulsory helps solving zakat collection problem or not.Method - The study used a descriptive analysis model with a qualitative approach. The range of data collected in 2006-2017 came from nine countries, namely Saudi Arabia, Kuwait, Sudan, Jordan, Brunei Darussalam, Malaysia, Indonesia, Singapore, Pakistan.Result - The results of this study indicate that Sudan, Brunei Darussalam, Singapore and Pakistan follow a mandatory approach while Malaysia, Kuwait, Indonesia, Jordan and Saudi Arabia follow a voluntary approach. It was also found that a mandatory approach attracted more zakat collection as indicated by the zakat collection ratio.Implication - Pointing out that mandating zakat by imposing it through regulations helps collect more zakat payments.Originality - This research specifically contributes to studying the tax system in various countries to stimulate the collection of zakat by using a comparative study.

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“…Islamy & Hannase (2021) showed that zakat and waqf promoted national economic growth. The zakat study has also recently experienced considerable development (Supriani et al, 2022).…”

Section: Introductionmentioning

confidence: 99%

Review analysis of islamic donation mobile applications: A study using netnographic methods

Alam,

Ratnasari,

Ryandono

et al. 2023

Multidiscip. Rev.

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Technology development in this digital era facilitates all human activities. Likewise, the management of alms is mandatory because it is considered more practical. This study aims to identify and obtain qualitative insights into the satisfaction and dissatisfaction felt by users toward the application through reviews left using Netnographic Research Methods. This study took data from Google Play Store by collecting 854 reviews from 11 applications with specific criteria. The data collected were analyzed through grounded theory. From the analyzed data, positive reviews were obtained, with a percentage of 61% of users feeling satisfied, facilitated and considered valuable. While negative reviews, with a percentage of 10%, highlight system errors and slow responses. In general, these applications can cover all aspects of making ZIS payments. This study recommends ZIS application developers in the future pay attention to the smoothness and speed of the application system. In addition, it is recommended for application management to focus on making improvements to the system or its features. Future studies do not need to focus too much on analyzing zakat online. However, they are expected to more broadly analyze other Islamic donations to produce more extensive and complex research.

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A Bibliometric Analysis of Zakat Literature from 1964 to 2021

Cited by 5 publications

References 36 publications

Peta Perkembangan Penelitian Pro-Poor Budgeting: Sebuah Analisis Bibliometrik Dengan Vosviewer

Peta Perkembangan Penelitian Pro-Poor Budgeting: Sebuah Analisis Bibliometrik Dengan Vosviewer

Taxation policy and regulation efficiency on increasing zakat collection: countries comparison analysis

Review analysis of islamic donation mobile applications: A study using netnographic methods

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