TRENDS, DISCOURSES, OPPORTUNITIES AND CHALLENGES OF ZAKAT IN THE ERA OF SOCIETY 5.0: SYSTEMATIC REVIEW AND META-ANALYSIS OF THE LITERATURE

Abstract

Purpose: This study aims to analyze the development of research related to trends, discourses, challenges and strategies of zakat in Indonesia over the last 10 years (2011-2021). Design/methodology/approach: This research uses systematic literature review (SLR) guided by Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA). Findings: First, the research trend is seen by using the VOSviewer 1.6.17 application. The results show that there are 8 keyword clusters that are most often associated with zakat. Second, the discourse of zakat in meta analyses is divided into 8 major core issues namely; Zakat Regulation, Distribution or Utilization, Institutional/Managing Institution, Information Technology, Islamic Financial Institutions, Muzzaki and Mustahiq, Fundrising zakat and Zakat Accounting. Third, the challenges of zakat in meta analyses are divided into; Indonesian poverty level, digitalization gap, low access to digital platform reporting, and global economic recession. Finally, the opportunities of zakat in meta analyses are divided into several factors, namely: demographic bonus, the increasing number of middle class population, the presence of Millennial Generation and Generation Z, and the opportunity for academics is to create Zakat Management Laboratory (LMZ). Originality/value: This study presents an overview of the existing literature and highlights unexplored questions about trends, discourses, opportunities and challenges of zakat.