ISSN: 2226-3624
Open access
The purpose of this study was to explore the zakat management practices and its customer satisfaction, focusing in Malaysia and Brunei environment. The study employed PRISMA methodology in preparing this systematic literature review study, focusing on journal articles and conference proceedings available in the databases of Emerald Insight, Google Scholar, MyJurnal, Science Direct, Scopus, and Web of Science. 74 publications about zakat customer satisfaction in Malaysia and Brunei were retrieved for the analysis. Malaysia and Brunei have contrasting governance models which significantly dictate zakat administration and customer satisfaction. Malaysia’s decentralized model drives localized innovation and proactive digital adoption yet suffers from inconsistent nationwide service quality and a lack of institutional standardization. Conversely, Brunei’s centralized framework ensures robust policy uniformity and high ethical transparency, though it lacks operational flexibility and bottom-up stakeholder engagement. Finally, Malaysia leverages participatory feedback to foster long-term entrepreneurial empowerment, whereas Brunei’s top-down structure relies on administrative efficiency where recipient dissatisfaction is culturally moderated by virtues of gratitude (syukur) and sincerity (ikhlas). A comprehensive multi-dimensional framework on zakat management and customer satisfaction was introduced, expanding the related body of knowledge. The findings will significantly inform practitioners involved in zakat distribution frameworks, stakeholder engagement, and the adoption of digital tools for future reforms.
Abdullah, A., & Wahab, N. A. (2022). The psychological effects of zakat aid on asnaf in Malaysia. International Journal of Zakat and Islamic Philanthropy, 4(2), 77–90. https://doi.org/10.37706/ijzip.v4i2.137
Abdul Wahab, N., & Borhan, J.?T. (2021). Zakat administration and its impact on economic empowerment: A study in Brunei Darussalam. Journal of Islamic Accounting and Business Study, 12(3), 421–439. https://doi.org/10.1108/JIABR 08 2020 0249
Ahmad, M., Dziegielewski, S. F., Tariq, I., & Bhutta, A. Z. (2017). This study assesses the perception of Zakat as a social safety net in a less-developed rural district in Pakistan. Journal of Social Service Study, 43(3), 369-380.
Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Study, 133, 285–296. https://doi.org/10.1016/j.jbusres.2021.04.070
Free Malaysia Today, (2026, April 26). PAS calls for mandatory reporting to boost transparency in zakat management. Free Malaysia Today. https://www.freemalaysiatoday.com/category/nation/2026/04/26/pas-calls-for-mandatory-reporting-to-boost-transparency-in-zakat-management
Hadijah, Sitti & M, Nuraeni & Rufaida, Erty & Adriani, Nila & Pratiwi, Putri. (2024). Comparative Analysis of Zakat Implementation in Three ASEAN Countries (Indonesia, Malaysia, and Singapore) from 2021 to 2023: A Study on Regulations and Practices. International Journal of Social Science and Human Study. 07. 10.47191/ijsshr/v7-i11-83.
Hudayati, A., & Tohirin, A. (2010, January). Management of zakah: centralised vs decentralised approach. In Seventh International Conference–The Tawhidi Epistemology: Zakat and Waqf Economy, Bangi (pp. 351-374).
Ibrahim, H., & Ramli, Z. (2020). Zakat as Social Tax in Islamic Economics. International Journal of Islamic Economics and Finance.
Ismail, M., & Nor, N. M. (2020). Transparency and disclosure practices in Malaysian zakat institutions. Journal of Islamic Accounting and Business Study, 11(5), 935–951. https://doi.org/10.1108/JIABR 06 2018 0082
Matahir, F. (2022). Issues and Challenges of Zak?t Al-M?l Collection in Brunei Darussalam. AJIS: Academic Journal of Islamic Studies, 7.
Mohd, H., Baharom, F., Mohamed, S. F. P., Yusuf, Y., Abai, N. H. Z., Barraod, S. O., & Ba Quttayyan, B. (2025). User satisfaction of the zakat system in the Kedah state: From a quality in use perspective. Journal of Digital System Development, 3(1), 117–129. https://doi.org/10.32890/jdsd2025.3.1.10
Ma’ruf, A., Saleh, S., & Susamto, A. A. (2025). The satisfaction of Muzakki and its determinants: the case of Indonesian professional income zakat payers. Journal of Islamic Marketing. https://doi.org/10.1108/JIMA-05-2024-0195
Mahamood, S.?M., Zainal, N.?A., & Ahmad, R. (2020). Towards zakat institutional transformation: Issues and prospects in Malaysia. Journal of Islamic Finance, 9(SI), 001–010.
Rosli, N. A., & Ahmad, S. (2021). Participatory zakat governance in Malaysia: Evidence from state-level case studies. Journal of Islamic Finance, 10(2), 35–46.
Rusanti, E., & Anwar, M. M. (2025). Unlocking Zakat compliance: extending the theory of planned behavior with trust in Zakat institutions as a moderator. Journal of Islamic Accounting and Business Research.
Salleh, M.?F., & Ismail, A. G. (2023). Digitalisation of zakat collection in Malaysia: Benefits and challenges. Journal of Islamic Monetary Economics and Finance, 9(1), 139–158. https://doi.org/10.21098/jimf.v9i1.1389
Sapingi, R., Nelson, S. P., & SHEIKH OBID, S. N. (2023). Assessing The Extent of Disclosure and Information Asymmetry in Malaysian Zakat Institutions. International Journal of Economics & Management, 17(1).
Wahab, N. A., & Abdul Rahman, A. R. (2011). A framework to analyse the efficiency and governance of zakat institutions. Journal of Islamic Accounting and Business Study, 2(1), 43–62. https://doi.org/10.1108/17590811111129508
Yaakub, N. I., & Abu Bakar, M. (2022). Centralised zakat management and ethical governance: Evidence from Brunei Darussalam. Journal of Islamic Accounting and Business Study, 13(2), 276–294. https://doi.org/10.1108/JIABR 10 2020 0316
Zainal, H., Rahman, M. N., & Arifin, N. M. (2019). Evaluating the effectiveness of mobile zakat counters in urban Malaysia. International Journal of Zakat, 4(2), 11–25. https://doi.org/10.37706/ijaz.v4i2.78
Nazri, S. N. F. S. M., Zolkaflil, S., Urus, S. T., & Zaini/Jaineh, M. Z. B. H. (2026). A Systematic Literature Review of Customer Satisfaction towards Zakat Management: A Comparative Study of Malaysia and Brunei. International Journal of Academic Research in Economics and Management Sciences, 15(4), 134–150.
Copyright: © 2026 The Author(s)
Published by HRMARS (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode