Abstract
This research aimed to critically review literature on the development of Zakah research from 2003 through 2019. This research employed a descriptive method and a qualitative approach. Classification is to be made into 8 categories of research, namely management, poverty, Zakah payment, organizational performance, collection and distribution, tax and Zakah , development and measurement of Zakah , and others. This research found that the topic garnering the most interest was poverty. This is because Zakah would reduce the poverty rate of a country. Keywords: Zakah Literature, Zakah Issues, Poverty JEL Classifications: Z12, N30, D64 DOI: https://doi.org/10.32479/ijefi.9035
Highlights
The development of Islam-based economy in Indonesia has been close to stepping into the fourth decade since the establishment of Bank Muamalat in Indonesia back in 1992
The analysis results showed that Zakah research has been developing from year to year
The Zakah research was mostly based in Indonesia
Summary
The development of Islam-based economy in Indonesia has been close to stepping into the fourth decade since the establishment of Bank Muamalat in Indonesia back in 1992. To the studies of sharia accounting, massive discussions started to emerge early in the 2000s with a stress mainly placed on the epistemology and development direction of sharia accounting in the future. The discussions were led by three figures, Prof. Relates to profit-oriented entities, sharia accounting development has touched the public sector, including mosques and Zakah Managing
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