From Records to Accountability: Digital Zakat Systems in A Systematic Review with Descriptive Author Keyword Analysis

Novta Winkey Pradana

doi:10.55657/iefj.v5i2.384

Authors

Novta Winkey Pradana Universitas Terbuka, Tangerang Selatan, Indonesia

DOI:

https://doi.org/10.55657/iefj.v5i2.384

Keywords:

Accountability; accounting information systems; author keyword analysis; systematic literature review; zakat

Abstract

This review examines how digital zakat research addresses transaction recording, fund traceability, reporting/disclosure, fund-related internal controls, and accountability assessment. A systematic review synthesized 21 publication reports selected from a Scopus search, cross-classifying fund information processes and accountability assessment by the evidence each report provides. Author keyword co-occurrence was analyzed descriptively. Nine reports sought for full text were unavailable and were not included. Transaction recording appeared in 17 reports, fund traceability and reporting/disclosure in 14 each, and fund-related internal controls in 13. Two reports assessed accountability at limited levels; none established achieved institutional accountability. Fifteen reports provided design/proposed evidence for at least one function, whereas evidence verifying institutional accounting outcomes was less extensive. The synthesis identifies which records and checks would be needed to evaluate reporting reliability, operating controls, and institutional responses to questioned fund decisions; it does not establish that digital systems achieve those outcomes. By pairing zakat fund information processes with source-traced evidence types, the review distinguishes proposed system capability from evidence sufficient to evaluate reliable fund information and institutional answerability within the selected corpus.

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