Zakat Accounting Research for Upcoming Research Agenda: A Bibliometric Analysis
Keywords:
Zakat accounting, VosViewer, Research map, Bibliometric analysisAbstract
This study aims to examine the current state of research on Zakat accounting and propose avenues for future research based on a systematic review of literature. Employing a qualitative approach and a bibliometric analysis methodology, we gathered 55 articles from Scopus-indexed journals. Subsequently, these articles were analyzed using VosViewer software to visualize the trajectory of Zakat accounting research worldwide. The findings of this study reveal that doktoralina, lubis, and zaid emerge as the most prolific authors in this domain. Furthermore, bibliometric analysis of keywords highlights four primary research domains: management and accounting of Zakat funds, awareness in Zakat accounting, Zakat financial reporting, and Zakat accounting. The most recurrent terms include Zakat institution, accountability, Islamic accounting, Zakat accounting, financial reporting, and technology. This study provides an overarching view of Zakat accounting research, pinpointing key authors, research themes, and fundamental concepts, thereby steering future investigations in this field.
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