TRENDS, DISCOURSES, OPPORTUNITIES AND CHALLENGES OF ZAKAT IN THE ERA OF SOCIETY 5.0: SYSTEMATIC REVIEW AND META-ANALYSIS OF THE LITERATURE
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.
Zakat Trends, Zakat Discourse, Zakat Opportunities, Zakat Challenges, Systematic Literature Review, Prisma.