Analysis of the Development of Zakat Accounting Research: A Bibliometric Approach

Anastasya Dinda Syaputri Anas; Sigid Eko Pramono Sigid

doi:10.37899/journallabisecoman.v5i2.1153

Anastasya Dinda Syaputri Anas Institut Agama Islam Tazkia, Bogor
Sigid Eko Pramono Sigid Institut Agama Islam Tazkia, Bogor

DOI: https://doi.org/10.37899/journallabisecoman.v5i2.1153

Keywords: Zakat Accounting, Bibliometric, Vosviewer

Abstract

This study addresses the scarcity of bibliometric research in zakat accounting literature by qualitatively analyzing 321 articles from the Dimension AI database spanning 1994 to 2023. The study has found the Journal of Islamic Economics and Theory as a journal that is very relevant and has a significant impact, besides the Journal of Islamic Accounting and Business Research and the Journal of Islamic and Middle Eastern Finance and Management. The study also found several well-known writers, including Ahmad Kudhori and Hedi Pandowo, as well as influential figures such as Abu Bakar. Key themes encompass Financial Statements, PSAK, and Analysis, with 2023 trends focusing on information, accountability, quality research, and impact in zakat accounting. The study foresees ongoing significance of accountability and accounting information in 2023. Employing bibliometric analysis, the research facilitates the identification of zakat accounting issues, enhancing economic efficiency, and guiding researchers in prioritizing topics based on prevailing trends. This comprehensive overview contributes significantly to the evolving landscape of zakat accounting literature.

References

Agustinawati, V., & Mawardi, R. (2019). Memaknai “Amanah” Atas Praktik Akuntabilitas Pada Organisasi Amil Zakat Nurul Hayat Surabaya. Jurnal Akuntansi Universitas Jember, 16(2), 119. https://doi.org/10.19184/jauj.v16i2.7677

Anggadini, S. D., Wahab, D. A., & Yunanto, R. (2020). Development of Integrated Zakat, Infaq and Shadaqoh Information System: Evidence in Amil Zakat Institutions. GATR Journal of Finance and Banking Review, 5(1), 23–31. https://doi.org/10.35609/jfbr.2020.5.1(3)

Antonio, M. S., & Mukhlisin, M. (2013, July). Analysis on Determinants in Implementation of Accounting Standards for Islamic Financial Institutions; Narrative Study between United Kingdom and Indonesia. In Seventh Asia Pacific Interdisciplinary Research in Accounting Conference, Kobe 26-28 July.

Ariyas, S. R., Fathir, K., Mustofa, M. A., & Casilam, C. (2023). Analisis Penerapan PSAK 109. Tentang Akuntansi Zakat, Infak dan Sedekah pada Lembaga Amil Zakat Baitul Maal Hidayatullah (BMH) Jakarta. Jurnal Neraca Peradaban, 3(1), 16–22. https://doi.org/10.55182/jnp.v3i1.241

Astuti, M. (2018). Peran PSAK 109 dalam Peningkatan Akuntabilitas dan Transparansi …. In Jurnal Akuntansi Bisnis (Vol. 10, Issue 1).

Firmansyah, D. A. (2022). Perkembangan Penelitian Akuntansi Zakat: Pendekatan Bibliometrik. Jurnal Reviu Akuntansi Dan Keuangan, 12(3), 494–510. https://doi.org/10.22219/jrak.v12i3.22743

Guo, Y. M., Huang, Z. L., Guo, J., Li, H., Guo, X. R., & Nkeli, M. J. (2019). Bibliometric analysis on smart cities research. Sustainability (Switzerland), 11(13). https://doi.org/10.3390/su11133606

Ilyas Junjunan, M. (2020). Pengaruh Transparansi, Akuntabilitas, dan IGCG terhadap Tingkat Kepercayaan Muzakki di Lembaga Amil Zakat Dompet Amanah Umat. Akuntansi : Jurnal Akuntansi Integratif, 6(2), 112–125. https://doi.org/10.29080/jai.v6i2.289

Iqbal, M. (2001). Islamic and Conventional Banking in the Nineties: a Comparative Study*. Islamic Economic Studies Vol.8, No.2, April 2001, 8(2), 1–28. http://www.isdb.org/irj/go/km/docs/documents/IDBDevelopments/Internet/English/IRTI/CM/downloads/IES_Articles/Vol 8-2 .Munawar Iqbal..Islamic and conventional Banking in the nineties.pdf

Irfan, I., & Muhyarsyah, M. (2020). A Fiqh Reconstruction in Company Zakat Accounting. Afkaruna: Indonesian Interdisciplinary Journal of Islamic Studies, 20(2), 175–208. https://doi.org/10.18196/aiijis.2020.0120.175-208

Latief, N. F. (2019). Accounting for Zakat and Infaq (Sadaqah) at Badan Amil Zakat Nasional (BAZNAS) in North Sulawesi, Indonesia. International Journal of Accounting Finance in Asia Pasific, June. https://doi.org/10.32535/ijafap.v2i2.532

Mamulati, I., Abdullah, M., & Abdjan, W. (2020). Application of Zakat Accounting Based on PSAK 109 in The Amil Zakat Agency Ternate City. Journal of International Conference Proceedings, 3(3), 10–14. https://doi.org/10.32535/jicp.v2i5.924

Mardini, I. (2020). The Effect of Accountability, Transparency, And Service Quality Toward Loyalty Of Zakat Payers. 2507(February), 1–9.

Neifar, S., & Aissa, A. (2023). Review on the Conceptual and Empirical Studies on Zakat. Islamic Accounting and Finance: A Handbook, 129-149.

Rahim, S., & Sahrullah, S. (2017). Model Pengelolaan Zakat Perusahaan. Jurnal Akuntansi Multiparadigma, 200–215. https://doi.org/10.18202/jamal.2017.04.7049

Rahman, T. (2015). Akuntansi Zakat, Infak Dan Sedekah (PSAK 109): Upaya Peningkatan Transparansi dan Akuntabilitas Organisasi Pengelola Zakat (OPZ). Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 6(1), 141. https://doi.org/10.18326/muqtasid.v6i1.141-164

Royani, Y., & Idhani, D. (2018). Analisis Bibliometrik Jurnal Marine Research in Indonesia.

Septiyanto, A., Ashidiq, R. M., Prima, E. C., & Riandi. (2023). Investigasi Tren Penelitian Pendidikan STEM: Analisis Bibliometrik dari Tahun 2018-2022. Proceeding Seminar Nasional IPA XIII, July, 649–665.

Soares, S. (2015). The Influence of Accountability, Transparancy, and Responsibility of Zakat Institution on Intention to Pay Zakat. Nhk技研, 151(2), 10–17.

Sudirman, M., Zaenal, M. H., & Pramono, S. E. (2020). Zakat Accounting Guidelines Based on Comparison Between Zakat Accounting PSAK 109 and FAS (9) AAOIFI. Jurnal Economic Resource, 3(2). https://doi.org/10.57178/jer.v3i2.302

Sufriandio, S., & Murniati, M. (2022). Analysis of The Implementation of Good Amil Governance Based on the Zakat Core Principle and The Application of PSAK No. 109 Concerning Zakat Accounting at The Padang City National Amil Zakat Agency. Jurnal Ilmu Manajemen & Ekonomika, 15(1), 19. https://doi.org/10.35384/jime.v15i1.301

Ummulkhayr, A., Yusuf Owoyemi, M., & Binti Mohammed Cusairi, R. (2017). Determinants of Zakat Compliance Behavior among Muslims Living Under Non-Islamic Governments. International Journal of Zakat, 2(1), 95–108. https://doi.org/10.37706/ijaz.v2i1.18

Wahyudi, M., Ahmi, A., & Herianingrum, S. (2022). Examining Trends, Themes and Social Structure of Zakat Literature: A Bibliometric Analysis. Global Journal Al-Thaqafah, 12(1), 40–67. https://doi.org/10.7187/GJAT072022-3.

Wahyuni, S., Sukmadewi, R., & Setiawati, S. (2022). Bibliometric Analysis: Financial Literacy and Financial Behavior. ECo-Buss, 5(2), 732–752. https://doi.org/10.32877/eb.v5i2.614.