“…No previous research is found in this case, while zakat fundraising is an important issue in some Muslim countries. Most of previous studies only discussed zakat agency management (Owoyemi, 2020;Widiastuti, Wahyuningsih, & Indrawan, 2016), accountability and transparency of zakat agency (Nikmatuniayah, Marliyati, & A, 2017) in a single country. To contribute to fill this gap, this paper compares incentive zakat agency mechanism between Indonesia and Malaysia.…”