Framework construct on zakat studies for institutional development: a systematic literature review

Purpose Recent studies on zakat institutions have developed numerous frameworks based on comprehensive reviews and empirical investigations across various fields. However, empirical studies that offer compelling results for zakat institution models remain largely unrecognised. Therefore, this study aims to analyse the existing literature on the frameworks formulated for zakat institutions by conducting a systematic literature review to identify gaps in the body of knowledge. Design/methodology/approach Published literature on zakat frameworks was examined to investigate current research trends. The Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) design was used to gather relevant literature. Guided by the PRISMA review method, this study identified 20 relevant studies from a systematic search of Scopus, Web of Science and Google Scholar databases. Findings Four themes were identified in the analysis of the zakat frameworks. The subjects discussed include governance frameworks, optimisation of zakat funds, technology and zakat collection and distribution. These themes can potentially contribute to the growth of zakat institutions. However, there is a lack of research on the institutional aspects of zakat from the perspective of Islamic law or alignment with maqasid al-shariah, which may potentially encompass all the established frameworks. Research limitations/implications This study recommends that regulators review their regulations on zakat management, the optimisation of zakat funds, technology and zakat collection and distribution to guide future policy implementations. Originality/value This systematic literature review critically examined the existing frameworks to increase the efficiency of zakat institutions. It suggests that integrating a maqasid al-shariah-based approach into the zakat institution framework will uniquely guide the planning, implementation and evaluation of zakat institutions.