Pemetaan Riset  Akuntansi Zakat: Analisis Bibliometrik

Kiki Hardiansyah; Viya Fatwa  Nurmalasari; Lisa  Aslamiah; Najwa  Rahmadina; Risma

doi:10.37812/aliqtishod.v11i1.741

Kiki Hardiansyah Universitas Pendidikan Indonesia
Viya Fatwa Nurmalasari Universitas Pendidikan Indonesia
Lisa Aslamiah Universitas Pendidikan Indonesia
Najwa Rahmadina Universitas Pendidikan Indonesia
Risma Universitas Pendidikan Indonesia

DOI: https://doi.org/10.37812/aliqtishod.v11i1.741

Keywords: Akuntansi Zakat, Artikel, Bibliometrik

Abstract

This study aims to determine the extent of the development of zakat accounting research by reviewing various literature. This research is here to fill the gap in the bibliometric research of zakat, which is still very limited. The method used is qualitative with bibliometric analysis using VOSViewer. The results showed that 42 articles related to zakat accounting were published in international journals, spanning 2015-2022. These articles have been published regularly in the last eight years (2015-2022). The majority of articles were published in 2020, which was 13 articles or 29.55%. The years 2015 and 2018 were the fewest, namely only 1 article or 2.27%. The articles are written individually (single author) as well as collaboratively (multiple authors). The most frequently used method of qualitative research is qualitative-descriptive, with a total of 19 articles. Meanwhile, the quantitative method that is most often used is the quantitative method with linear regression analysis, as many as 2 articles. The International Journal of Financial Research became the most significant journal. In total there are 298 citations, with keywords that are often used are zakat accounting, trust, business zakat, information system, and economic sustainability.

References

Adnan, N. I. M., Zahri, M. A., Awang, N., Zahri, F. A., Awang, N., Ghani, N. A. R. N. A., & Kashim, M. I. A. M. (2022). A Case Study of Zakat Accounting for Islamic Unit Trust Fund in Malaysia. International Journal of Academic Research in Accounting Finance and Management Sciences, 12(1), 228– 235.

Ahmad, Z. A., & Manggarani, C. A. (2021). Accounting Information and Muzakk i's Information Adequacy Perception. In Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020) (Vol. 176, No. 4).

Ahmed, E. R., Aiffin, K. H. B., Alabdullah, T. T. Y., & Zuqebah, A. (2016). Zakat and accounting valuation model. Journal of Reviews on Global Economics, 5, 16-24.

Al-Salih, A. N. (2020). The role of Zakat in establishing social welfare and economic sustainability: The case of Saudi Arabia. International Journal of Financial Research, 11(6), 196-202.

Alim, M. N. (2015). Utilization and accounting of Zakat for productive purposes in Indonesia: A review. Procedia-Social and Behavioral Sciences, 211, 232-236.

Anis, M. (2020). Zakat Solusi Pemberdayaan Masyarakat. El-Iqthisadi: Jurnal Hukum Ekonomi Syariah Fakultas Syariah dan Hukum, 2(1), 42-53.

Arwani, A. (2020). Sharia accounting on Indonesian Financial Accounting Standard on zakat and waqf take on industrial revolution 4.0 and society era 5.0. Journal of Islamic Accounting and Finance Research–Vol, 2(2), 1-30.

Ashraf, J., & Rauf, A. (2020). Waseela Foundation: Accounting for Zakat. Asian Journal of Management Cases, 17(1_suppl), S55-S60.

Bahri, E. S., Suhaeti, A., & Nasution, N. (2021). Trust, Religiousity, Income, Quality of Accounting Information, and Muzaki Decision to Pay Zakat. Jurnal Akuntansi Dan Keuangan Islam, 9(1), 39-58.

Bakar, M. A. (2018). Concept of revenue, expenses and liabilities in accounting for zakat, waqf and baitulmal in Malaysia: An analysis from shariah perspective. International Journal of Zakat, 3(4), 1-16.

Habib, A. A. (2016). The principle of zakat, infaq, and shadaqah accounting based sfas 109. Journal of Accounting and Business Education, 1(1), 1-19.

Hadijah, S., & Shaleh, M. (2019). Analysis of Management and Application of Zakat Accounting by National Amil Agency of Majene Regency Year 2014-2016. In First International Conference on Materials Engineering and Management-Management Section (ICMEMm 2018) (pp. 121-126). Atlantis Press.

Hasibuan, H. T. (2016). Statement of Financial Accounting Standard (PSAK) No. 109 and Its Implementation in Several Zakat Management Organizations in Malang, East Java. Shirkah: Journal of Economics and Business, 1(3), 339-354.

Al Haq, M. A., & Wahab, N. B. A. (2017). Effective zakat distribution: highlighting few issues and gaps in Kedah, Malaysia. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 9(2), 259-288.

Batubara, Z. (2017). Teknik Akuntansi Zakat Pada Badan Amil Zakat (BAZ) Dan Lembaga Amil Zakat (LAZ) Di Indonesia. JAS (Jurnal Akuntansi Syariah), 1(2), 231-238.

Beik IS. 2010. Tiga Dimensi Zakat. Jakarta: Harian Republika.

Chaniago, S. A. (2015). Pemberdayaan zakat dalam mengentaskan kemiskinan. Jurnal Hukum Islam, 47-56.

Dompet Dhuafa. (2020). Potensi Zakat di Indonesia dan Pengentasan Kemiskinan. Yayasan Dompet Dhuafa Republika. https://www.dompetdhuafa.org/id/berita/detail/potensi-zakat-di-indonesia.

Hakim, L. (2020). Analisis Bibliometrik penelitian inkubator bisnis pada publikasi ilmiah terindeks Scopus. Procuratio: Jurnal Ilmiah Manajemen, 8(2), 176-189.

Irfan, I., Muhyarsyah, M., Marpaung, A. P., & Liswanty, I. (2020). Reconstruction from the aspects of Islamic law in corporate zakat accounting. Jurnal Akuntansi dan Auditing Indonesia, 24(2), 139-147.

Irfan, I., & Muhyarsyah, M. (2020). A Fiqh Reconstruction in Company Zakat Accounting. Afkaruna: Indonesian Interdisciplinary Journal of Islamic Studies, 16(2), 175-208.

Iqbal, M., & Llewellyn, D. T. (Eds.). (2002). Islamic banking and finance: new perspectives on profit sharing and risk. Edward Elgar Publishing.

Kadir, M. R. A., & Abdullah, A. A. (2019). Management of Accounting for Business Zakat Practices in Malaysia: A Closer Look. International Journal Of Academic Research In Business And Social Sciences, 9(11).

Komala, A. R. (2018, November). The Analysis of Zakat Accounting Implementation on Amil Zakat Institutions in Bandung. In Proceedings of the International Conference on Business, Economic, Social Science and Humanities (ICOBEST 2018) (pp. 105-7). Atlantis Press.

Kudhori, A., & Pandowo, H. (2021). Accounting Compliance of Amil Zakat Institutions for Financial Accountability. In ICONEBS 2020: Proceedings of the First International Conference on Economics, Business and Social Humanities, ICONEBS 2020, November 4-5, 2020, Madiun, Indonesia (p. 316). European Alliance for Innovation.

Jaelani, A. (2016). Zakat Accounting: Metaphor and accounting treatment for business organization. MPRA Paper, (74782).

Komala, A. R. (2017). Cause and effect of accounting information system: A study in national Zakat management organization. Journal of Administrative and Business Studies, 3(2), 69-76.

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 (IJAFAP), 2(2).

Mahdani, R., Aliamin, & Arfan, M. (2019). the Implementation of Accounting and Effectiveness of Zakat Management Through Basic Needs Deficiency Index. International Journal of Business Management and Economic Review, 02(05), 28–37. https://doi.org/10.35409/ijbmer.2019.2418

Mamulati, I., Abdullah, M., & Abdjan, W. (2020, October). Application of Zakat Accounting Based on PSAK 109 in The Amil Zakat Agency Ternate City. In Journal of International Conference Proceedings (JICP) (Vol. 3, No. 3, pp. 10-14).

Mira, I. G., Lubis, M., Puspitasari, W., & Lubis, A. R. (2020, May). ERP system implementation with accounting modules in national amil zakat institutions. In IOP Conference Series: Materials Science and Engineering (Vol. 801, No. 1, p. 012117). IOP Publishing.

Nikmatuniayah, N., & Marliyati, M. (2017). Effects of accounting information quality, accountability, and transparency on zakat acceptance. Mimbar: Jurnal Sosial dan Pembangunan, 33(1), 62-73.

Nilasari, Y. (2021). Preparation of PSAK 109 ZIS Financial Statements Using Excel for Accounting for the Nurul Huda Jatiseeng Mosque. Al-Amwal: Jurnal Ekonomi dan Perbankan Syari'ah, 13(2), 181-202.

Nurhayati, N., Fitriah, E., & Aristhantia, N. K. T. Accounting Information System Zakat SFAS 109 in Increasing Financial Reporting Transparency.

Nurhayati, N., Fitriah, E., Koesdiningsih, N., Izzaturahman, K., Shalihah, A. I., & Krisnamurti, Y. (2022, April). Desain of Zakat Accounting Information System Standardized PSAK 109. In 4th Social and Humanities Research Symposium (SoRes 2021) (pp. 121-128). Atlantis Press.

Nurlinda, N., Zuhirysan, M., Salimi, F., Umar, Z., Mulyadi, M., & Farmiati, J. (2019). Accounting and Management of Zakat, Infak/Sedekah (Case Studies of Zakat Institutions in Medan City).

Puskas BAZNAS. (2020). Outlook Zakat Indonesia 2020. In Baznas.

Royani, Y., & Idhani, D. (2018). Analisis Bibliometrik Jurnal Marine Research in Indonesia. Media Pustakawan, 25(4), 60-65.

Saad, R. A. J., & Farouk, A. U. (2018). A comprehensive review of barriers to a functional Zakat system in Nigeria: What needs to be done?. International Journal of Ethics and Systems. Author4, et. al., Book number one, Prentice Hall Inc., New York, USA, 2009.

Setiyawati, H. (2021). Analysis of Zakat Accounting and the Role of the Internal Control System based on Financial Accounting Standards Guidelines (PSAK 109) Zakat Agency in Indonesia. International Journal of Financial Research, 12(1), 192-204.

Shodiq, M. J., Nizar, M. C., Yahya, H., & Muthaher, O. (2020, December). Zakat Construction for Manufacturing Companies: Accounting and Sharia Perspectives. In ICIC 2020: Proceedings of the 1st International Conference on Islamic Civilization, ICIC 2020, 27th August 2020, Semarang, Indonesia (p. 320). European Alliance for Innovation.

Silvia, B. E. (2007). The Need for Implementation of Islamic Socio Accounting. Indonesian Management and Accounting Research, 6(1), 33-42.

Submitter, G. A. T. R., Anggadini, S. D., Wahab, D. A., & Yunanto, R. (2020). Development of Integrated Zakat, Infaq and Shadaqoh Information System: Evidence in Amil Zakat Institutions. Journals and Anggadini, Sri Dewi and Wahab, Deden A. and Yunanto, Rio, Development of Integrated Zakat, Infaq and Shadaqoh Information System: Evidence in Amil Zakat Institutions (June 30, 2020). Reference to this paper should be made as follows: Anggadini, SD, 23-31.

Sudirman, M., Zaenal, M. H., & Pramono, S. E. (2019, November). Zakat, accounting of zakat, sak design of zakat accounting guidelines based on comparative analysis of PSAK 109 and FAS (9) AAOIFI. In International Conference of Zakat (pp. 216-231).

Syahara, Z., & Handayati, P. (2020). Study of Financial Accounting Phenomenology of Zakat Institutions. KnE Social Sciences, 305-338.

Obaidullah, M. (2016). Revisiting estimation methods of business zakat and related tax incentives. Journal of Islamic Accounting and Business Research.

Uyob, R. B. (2020). Current Research in Zakat Accounting Research. International Journal of Business and Management, 4(3), 40-49.

Wahyudi, M., Huda, N., Herianingrum, S., & Ratnasari, R. T. (2021). Zakat Institution Of Financial Transparency Model: An Explanatory Research. Ziswaf: Jurnal Zakat Dan Wakaf, 8(2), 122-141.

Winarko, B., & Sormin, R. (2010). Telaah Bibliometrik Komoditas Padi. Jurnal Perpustakaan Pertanian, 19(2), 66-71.