Abstract

The purpose of this paper is explaining the subjects of Zakāt  which had been explored by previous studies.  The method is qualitative approach, using descriptive analysis.  The discussion consists of the research type of zakat, research approach, research subjects, gender of author, country of author, studied area and publication area.  This study also discusses zakat management from macroeconomic perspectives (include redistribution, stabilization and Development); finally zakat and Poverty Alleviation.  It is found that Most authors prefer to use empirical research method to answer particular issues on zakat in countries or area of study which arise. Most papers are using qualitative method, the highest number of articles covered management subject, followed by poverty alleviation.  Indonesia had the most studied area in zakat issues and also Indonesian’s journal had become the most preferred publication for the authors to publish their journal on zakat.  The study concludes that literatures on Zakāt still need to explore.  It is recommended that researchers should continue their researches or studies in the topic of zakat.

Keywords: Review, Literature, Zakat.

JEL Classification: B00