Zakat and Digitalization A Systematic Literature Review

Abstract

Zakat is increasingly important nowadays, especially during the covid-19 pandemic that created bigger demand for zakat and other charitable funds. Not only that, the covid-19 pandemic also accelerates the need for digitalization to support transaction processes -- including in collecting and distributing zakat funds -- in a safer and convenient way. However, few studies attempt to discuss the literature related to zakat and digitalization. This study fills in the gap by systematically reviewing literature related to zakat in digitalization. In analyzing the literature, it uses a qualitative research method as well as descriptive statistics and VOSviewer software in analysing the qualitative data. The study covers articles published in Mendeley and Scopus database journals during 2016-2021 period.

The study highlights several interesting trends in relation to digital zakat literature. First, the main topics related to digital zakat are institutions, zakat collection and efficiency. Second, most of the studies related to digital zakat is published in 2016 and 2020, albeit there are high possibilities that more papers will come in 2021. Third, most studies related to digital zakat use qualitative research method. Fourth, Indonesia is dominating the research on digital zakat as most studies related to digital zakat are mostly discussed as case studies of Indonesia. Fifth, the subtopic mostly discussed within the digital zakat papers is marketing aspect of digital zakat. Sixth, the proportion of female and male authors are relatively the same. Finally, the citations of the papers are relatively is still small albeit there is a high possibility that the number will significantly increase in the future.

Overall, the study highlights the importance of digital zakat issue in Indonesia. This might be influenced by the fact that zakat potential in Indonesia is very high, while the actual collection is very low. Thus, digitalization of zakat is seen as an important strategy and solution’ to solve the problem. In line with this, marketing aspect of digital zakat is also seen and found to be the most researched topic in the area. These results are expected to provide insight for all stakeholders of zakat in developing digital zakat in the future.