Good Governance of Zakat Institutions: A Literature Review

Abstract

This study describes the characteristics of zakat institutions, which can be classified as institutions with good governance. This study summarizes the characteristics of good governance in zakat institutions that have been analyzed in previous research from various countries. Several studies were collected from Scopus-indexed journals with a Q1-Q4 range. This study used the “Charting the Field” method to sort the articles based on the topic, discussion, year, and source. We concluded that in order to for a zakat institution to be considered a good-governance institution, it must meet several criteria, such as distribution criteria, efficiency, and financial reporting. Following these characteristics, this study also provides the positive impacts in zakat institutions if the institutions can perform good governance. The positive impacts obtained from previous research are poverty alleviation, the impact toward the users of zakat institutions, and the life guarantee for muallaf.