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A review on literature of Islamic charities between 2008-2018

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 A review on literature of Islamic charities between 2008-2018
Nur Farahiah Azmi1, Hazriah Hasan1 Mohd Nor Hakimin Yusoff1 and
Siti Rohana Mohamad1
1
Faculty of Entrepreneurship and Business,
Universiti Malaysia Kelantan,
Malaysia

Email: nurfarahiah@umk.edu.my; hazriah.h@umk.edu.my; hakimin@umk.edu.my;

rohana@umk.edu.my

Abstract - Despite various significance contributions of Islamic charities in economy, social,

religious and spiritual aspects, yet the research is relatively scarce and undeveloped. The paper
aims to analyse related literature on Islamic charities between the periods of 2008 to 2018. The
methodology of this paper is through descriptive research based on document analysis. The paper
employed Statistical Product & Service Solution (SPSS) software to analyse several variables
such as year of publication, research approaches and research types, a number of authors that
contribute in the published articles, studied area and publication country the subject area of the
article, issue discussed in the published article, sub-topic of the issue discused and interest of each
country for each issue. The findings of this paper offer an insight towards the publication patterns
of Islamic charities and potential avenues for future publication.

Keywords: Islamic charities, Islamic endowment, Islamic NGOs, Islamic NPOs, literature

1. Introduction
The establishment of the Islam is the main reason for the existence of most of the Islamic
charitable organisation in this world. For example, zakah or compulsory giving obliged
Muslims to give out 2.5% of their income to the designated people. The establishment of
the Islamic charitable organisation commences from the practice of zakah (compulsory
giving) (Bremer, 2004). This giving encourages Muslims to make the voluntary donations
which lead to the development of a various range of the charitable organisations. The
main contribution of the Islamic charitable organisation is reducing the poverty which
offers the education and larger opportunities to less fortunate people hence; these
opportunities will improve their economic conditions (Bremer, 2004). Bremer (2004)
also highlighted the societal contribution of the Islamic charitable organisation. For
instance, the donations received by Islamic charities can benefit the less-fortunate people
that can narrow the social distances and inequalities.

The first discussion lies in the understanding of the term “Islamic charity”. It is because
Islamic charity also is known as an Islamic endowment, Islamic non-governmental
organisation (NGOs), Islamic non-profit organisations (NPOs) by the other researchers.
The interpretation of the meaning of Islamic charity varies among the scholars. For
example, Saggiomo (2011) conducted an exploratory study to understand the role of
Islamic NGOs in Somalia in providing educational services to the communities. The

1
author then refers Islamic charity as formal and informal organisations which based on
Islamic faith in performing the unpaid community works. While in Jordan, Islamic
charity claimed that the organisation is a voluntary organisation which is providing social
services without any intention of financial, personal and political gains which the Islamic
charity is focusing on the missionary work (Wiktorowicz & Farouki 2010). Choudhury
and Hoque (2006) draw our attention towards the reasons of the different interpretation
on Islamic charity. The authors reveal this issue arise from differences in defining what a
charity is and what constitutes an Islamic charity in different countries (Choudhury &
Hoque 2006). However, in Kaag (2008) work, the author mentioned that regardless of
different objectives and methods of Islamic charity, the most important elements are this
Islamic charity shared similar foundation which are refer to the sacred textual sources of
Islam such as Quran, Sunnah, the principles of Islamic law and ethics in order to act the
organisational’s agenda and the manner in which they obtain and distribute their resource.
Therefore, this paper uses the Islamic charity term as the subject for the following
discussion.

2. Literature review
2.1 The Islamic perspective on charity
Charity in Islam is underpinned by zakat (obligatory giving). This obligatory giving is
one of the five pillars of Islam which serve as evidence of one’s faith (Moghul 2017).
According to Saggiomo (2011), the majority of the scholars are in agreement that there
are three categories of Islamic charities existed in this world:

1) Muslim-majority countries (Saudi Arabia, Kuwait)

2) International operation in Western Countries (United Kingdom, France,

Canada)

3) National level (in the particular country)

In discussing the importance of charity in Islam, it is necessary first to emphasise that the
nature of Islam itself concern about helping the poor. Quran mentions about 64 times on
the significance of charity and philanthropy effort (Dusuki 2011). The rich person is the
trustee of their wealth because in Islam. God (Allah) is the real owner of the resources
(Hassan & Abdul Latiff 2009; Iqbal & Mirakhor 2004).

2.2 Categories of Islamic charities

The discussion of the different category of charities provides an understanding of the
need for careful care of these Islamic charities. According to Clarke & Jennings (2008),
the use of religion terms indicated a special relationship with the element of values, rules
and sacred practices in the sacred texts. While Wiktorowicz and Farouki (2010)
mentioned having clear and detail understanding about the context of the organisation’s
activities to understand the role of Islamic charity. Therefore, the next section will
discuss in detail about the charity in Islam. There are two main categories of charity in
Islam such as obligatory charity and voluntary or optional charity (Cokgezen, 2016;
Hamdani, Ahmad, & Khalid, 2004).

2
 Source: Developed by authors

2.2.1 Overview of obligatory charity (Zakat)

Linguistically, zakat comes from Arabic words which refer “to purify” (Singer 2013;
Abd.Wahab & Abdul Rahman 2011). The practice of zakat enables Muslims to cleanse
their wealth and soul from a sense of selfishness (Ab Rahman, Haji Alias, & Syed Omar,
2012; Ali & Hatta, 2014).

Similarly, Singer (2013) mentioned zakat as a sign of belief and obedience to God
because giving out zakat is a command from God and it is different from other voluntary
charity. Kochuyt (2009) also stated that zakat has a “binding reciprocal” relationship
between Allah (God) and Muslim since the result of zakat is a “counter-service” of what
Allah granted to them (zakat payer). As for the technical meaning, zakat means “growth”
and “increase” (Adnan & Abu Bakar, 2009). According to Abd.Wahab & Abdul Rahman
(2011), this technical meaning refers to the development of spirit and stimulation of
production. In sum, zakat is a divine giving the command by Allah to the designated
people upon acquiring a certain amount of wealth.

The concept of compulsory charity is first introduced by Islam to narrow the gap between
the wealthy person and the indigent (Kaleem & Ahmed, 2010). The Prophet said, 'The
best alms is that which is given when one is rich, and a giving hand is better than a taking
one, and you should start first to support your dependents (Sahih Bukhari: 7.628). While
Abd.Wahab and Abdul Rahman (2011) mentioned, the objective of zakat is to attain just
socio-economic through consumption, saving and investment, aggregate supply of labour
and capital, poverty reduction and economic growth.

Al-Qaradawi (2011) discussed several characteristics of zakat which are unique from
other forms of charity such as:

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 1. It is an established duty of Muslim

2. The amount of zakat, type of wealth, and period of zakat payment is

fixed by God

3. The zakat is compulsory which one of the pillars of Islam is.

4. Zakat is one of the Prophet's practices (Sunnah)

The importance of the zakat in Islam can be seen in the Quran and Hadith which has
repeatedly mentioned in both sources (Adnan & Abu Bakar 2009). Moreover, Moghul
(2017) also stated that zakat has significant implication towards society and economy.
The wisdom of zakat is to provide a community sense among the Muslim community by
reducing the economic gap between poor and rich (Bhala 2011; Kaleem & Ahmed 2010).
Another study conducted by Nurlaewati (2010) conveyed the idea of Al-Qaradawi which
emphasise the different between zakat with the other types of charities. The study
highlighted that zakat aims to fulfill the need for satisfactory sustenance compared to
other forms of charities which only fulfil the minimum requirement of the need of living.
According to Ali & Hatta (2014), the basic necessity refers to “food, clothing, shelter,
medical treatment, transportation for oneself and one's defendants". Furthermore, Mohd
Shazilli et al. (2012) discussed in detail about the zakat distribution. The study refers to
Qaradawi's perspective in understanding the level of necessity of Muslim in one day. The
study suggested applying "had al kifayah" approach in determining the need of Muslim to
sustain daily needs. This approach refers to variables such as some member in the family,
the age of member, and much more.

Moreover, Muslims are obliged to pay zakat once they meet these conditions:

1) Nisab (rate): Meet the minimum amount or quantity of wealth that

liable for zakat.

2) Haul (one year): Possess the wealth for one full year

(Ahmad, 1981; Yusoff, 2011)

Ahmad (1981) cited a Prophet’s sayings towards nisab (rate). Prophet has set the nisab
amount of 200 dirhams or 20 mithqal gold (it depends on the current gram of gold). Zakat
is the surplus money which exceeds nisab after the consumption. Then, Muslim is
required to pay 2.5% of the surplus money. The distribution of zakat must be based on
Shariah which need to be distributed to the designated zakat recipients known as Asnaf.
Quran states eight categories of zakat recipients as the “the poor and needy, and those
employed to administer it, and those whose hearts are made to incline (to truth), and (to
free) the captives, and those in debt, and in the way of Allah and for the wayfarer” (9.60).

 Zakat al fitr

Zakat al fitr also known as fast-breaking zakat (Beik et al., 2014; Sakai, 2012). In the
second year of Hijrah, zakat becomes obligatory for Muslim, and the zakat on oneself
(zakat al fitr) also prescribed during the fasting month (Ramadan) on the same year. The
Prophet saying on zakat al fitr has outlined about the amount of zakat al fitr payment as:

4
"We used to give one Sa' of a meal or one Sa' of barley or one Sa' of dates, or one Sa' of
cottage cheese or one Sa' of Raisins (dried grapes) as zakat-ul-fitr."

(Hadith by Sahih Al-Bukhari Chapter 25, No. 582)

As for current practice, the amount of paying zakat al fitr is equal to the average meal per
person (Atia, 2011). Moreover, the period of paying zakat al fitr as been narrated by Ibn
Umar:

"The Prophet ordered the people to pay zakat-ul-fitr before going to the Eid prayer".

(Sahih Al-Bukhari Chapter 25, No.

585)

 Zakat al maal

Al Qardawi and Monzer (2000) discussed the concept of zakat al maal and mentioned
that zakat al maal is encompasses everything that gained by Muslim. The discussion on
zakat al maal based on two main types of zakat al maal. First, zakat maal is referring to
the traditional zakat which is indicated by Muslim jurists in the early Islamic period.
According to Ibrahim (2015) and Ahmad (1989), the zakat on wealth covers on gold,
silver, livestock, agricultural produce, mineral and natural resources. The next is on
contemporary zakat which is developed from the discussion of Islamic jurists. This
contemporary of modern zakat is agreed during modern times which refers to "paid on
holdings of currency and various types of financial assets like bank deposits, shares, and
securities" (Ahmad, 1989).

2.2.2 Overview of voluntary charity

A previous study on Islamic charity has identified the charity recipients based on the
primary sources of knowledge for Muslim; Quran (Holy book) and Hadith (practices and
sayings of Prophet). Quran states:

“And serve Allah, and associate naught with Him, and be good to the parents, and to the
near kin and the orphans, and the needy and the neighbour of (your) kin and the alien
neighbour and the companion in a journey and the wayfarer, and those whom your right
hands possess” (Surah An-Nisaa’:36)

The teaching of Islam encourages the practice of voluntary charity (sadaqah). According
to Hamdani, Ahmad and Khalid (2004)), the practices of voluntary charities enable the
improvement of the standard of livings including the isolated areas in Indonesia.

 Sadaqah

The most common voluntary charity in Islam is sadaqah. Hasan (2015) mentioned the
reason why Muslim favoured sadaqah due to the concept of continuous giving to the
community and earning the blessing from God. Sadaqah derives from the root word of
"sidq" which refers to honesty and faithfulness (Harmsen, 2008). The meaning of
sadaqah focused on the second meaning which refers to the essence of friendship and the
belief in the afterlife (Harmsen, 2008; Yumna & Clarke, 2009).

5
According to Ali and Hatta (2014), sadaqah is regards as voluntary acts of a person
which solely depends on his or inner self and faith to do the charity without requesting
the returns from God. Specifically, the term of sadaqah has been explained by Haq
(1996) as "act of voluntarily spending one’s resources with one’s closest relatives or next
of kin, as well as with other members of the human community, including those of other
faiths, and also includes charitable deeds aimed at providing continuous flow of reward
after one’s death".

Islam greatly emphasises on doing good for the unfortunate people by giving out the
charity (Kasri, 2013). Furthermore, Allah mentioned several times about having his
blessing by not dumping the less fortunate (Kaleem & Ahmed, 2010).

According to Cokgezen (2016), there is no highest limit for giving out the charity to the
others. Hasan (2013) stated four main reasons for Muslim giving out sadaqah:

1. Religious ritual

2. Lifecycle ritual

3. Expiation of missing compulsory rituals

4. Gratitude of God

According to Yusoff (2011), the purpose of charity (sadaqah) in the Islamic economy is
to ensure the just system in income generation and distribution by providing the
necessities and rejecting the wealth concentration.

According to Kochuyt (2009), the voluntary charity (sadaqah) concept has always been
understood with the obligatory charity (zakat) concept due to two reasons. For examples,
some of the verses in the Quran refers to the term sadaqah as zakat and previous studies
misinterpreted zakat as voluntary charity.

There are several studies that highlighted the importance of voluntary charity (sadaqah).
The Islamic financial institutions are also paying attention to adopting the charity concept
in their practices in solving their issues. For example, a study by Dusuki (2011) proposed
the ethical and social responsibilities framework for Islamic finance to solve the conflict
of interests among stakeholders. One of the dimensions of the framework is a
philanthropic dimension which is referring to both concepts of charity (zakat and
sadaqah). This dimension highlighted that the concepts of sadaqah lead the Islamic
financial institutions towards promoting the Islamic values, engaging with the society and
improving the life’s quality.

A case study of an Islamic charity in Somalia found that the voluntary charity is more
important than obligatory charity. Muslim scholars from an Islamic charity agreed to the
view because of the continuous contribution of sadaqah, flexible amount of contribution
and broad recipient coverage which compared to the zakat which is based on certain rules
(Saggiomo, 2011b).

 Waqf

6
The different between waqf and the other means of charities is due to the uniqueness of
its characteristics and purposes. It is referred to as the benefit of waqf properties must be
maintained perpetually, while any other voluntary charity, such as sadaqah can be
consumed directly. There are many waqf properties that had been developed throughout
the world which carried various purposes; religious, education and public wellbeing. The
majority of the Muslim scholars agreed that the first evidence of waqf practice in Islam is
the construction of a sacred mosque in Makkah known as Kaabah (Kaleem & Ahmed,
2010). Thus, it is undoubted that waqf practice able to benefit both donors and
beneficiaries regarding many aspects such as economic, social and spiritual (Latiff Azha
et al., 2013; Mohsin et al., 2016).

The meaning of waqf is "to hold, confine or prohibit" which refers to the perpetuity of the
waqf property (Hasan 2015). While, Husaini and Rashid (1973) as quoted in Haji
Mohammad, Iman, and Omar (2005) stated that, according to Abu Yusof,

“Waqf is the detention of a thing (‘ain) in the implied ownership of Allah in such a way
that its benefit revenue and profit may be applied for the benefit of human beings and the
dedication, once made is absolute, so that it can be neither be sold nor given nor
inherited”.

Since the definition of waqf implies to the perpetual benefit of the beneficiaries, therefore
the waqf properties must be good management. Additionally, Stibbard, Russel and
Bromley (2012) quoted a hadith from Muslim (1992) that narrated by Abu Hurairah who
reported the Prophet as saying, “when a man dies his acts come to an end but three,
recurring charity or knowledge or pious offspring who prays for him”. Therefore, waqf
practice can be regarded as one of the means for Muslim to have a better life in the
hereafter.

Salarzahi, Armesh and Nikbin (2010)discussed in details about three types of waqf in
Islam. The study mentioned religious waqf that is referring to the endowment to develop
a mosque and religious school. The next type of waqf is philanthropic waqf which
focused on allocating the endowment for the benefit at large such as education, health,
animal, environment, and much more. The last type of waqf is about family waqf which
the parents allocated to their child, and the extra income will be distributed to the poor. In
contrast to the earlier study by Salarzahi et al. (2010), a study of Kahf (2003) point out
that there are five types of waqf in Islam waqf such as:

1) Religious waqf: to spread the religion (dakwah)

2) Philanthropic waqf: to provide welfare to society

3) Family waqf: focus to provide welfare to family members

4) Waqf of usufruct: only the benefit of the property is use for waqf

5) Financial waqf: only revenue generated is used for waqf practice.

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3. Methodology
The study utilises descriptive analysis by reviewing the existing literature on Islamic
charity for the latest ten year period ranging 2008-2018. The relevant literature was
gathered using Google Scholar search based on the four keywords: Islamic charities,
Islamic endowment, Islamic NGOs and Islamic NPOs. Peer-reviewed articles, seminar
papers were reviewed to provide insight towards the publication patterns of Islamic
charities topic and potential avenues for future publication. The use of Google Search
enables the researchers to limit the literature search, provide peer-reviewed articles, offer
multidisciplinary contents (Younger, 2010). Other advantages of using Google Scholars
mentioned by R.Zientek, M.Werner, V.Campuzano, & Nimon (2018) are classifying a
group of articles for a particular research topic, offering direction and historical trend of
such research topic, and last but not least, encouraging meta-analysis studies. For this
study, the researchers applied Younger's (2010) suggestion of using Google Scholar to
search the relevant materials. In the first process, the researchers focused to gather the
relevant materials. The researchers choosing Advanced Google Scholar Search option on
the basic Google Scholar screen. The search is limit to the previous ten years ranging
from 2018 to 2008. The search for Islamic charity/charities, Islamic endowment, Islamic
NGOs, and Islamic NPOs is entered in the search box. The second process entailed the
selection of relevant documents by considering abstracts to narrow the literature search.
A skimming and scanning approach was applied to ascertain a quick overview of the
material. We then created the document section in the SPSS software. The researchers
categorised the material based on the initial criteria/variables to analyse the documents
thematically. The final step included writing and analysing the material.

4. Results
The table below illustrates the distribution of the publication of the articles that published
within the ten years period. There were twenty-five articles published from 2008 to
2018. As shown in Table 1, the average of the number of publication per year is three
articles. In addition, the highest published articles were four articles during 2009, 2012,
and 2016. For the lowest number of publication, it is presented that as zero publication
during 2015.

Table 1: Number of publication by year

1. Number of publication by year

Year of publication No. of articles Percentage (%)
2008 1 4
2009 4 16
2010 2 8
2011 3 12

8
 2012 4 16
2013 2 8
2014 3 12
2015 0 0
2016 4 16
2017 1 4
2018 1 4
Total 25 100

Table 2 presents the research approaches for the Islamic charities, endowment, NGOs and
NPOs related studies. The research methodology can be categories into three types such
as quantitative, qualitative and mixed method research. The selection of the research
method in such study is essential to achieve the objective of the study. Moreover, the
selected method will lead the researcher on how to view the issues as well as a guide on
how to conduct the research. From the data presented, the researchers tend to apply the
qualitative approach in their study compared to the other methods. However, the finding
showed that the mixed method resulted as zero.

Table 2: Research approaches

Year of 2. Research approaches Total

publication Quantitative Qualitative Mixed method

2008 0 1 0 1
2009 1 3 0 4
2010 2 0 0 2
2011 0 3 0 3
2012 0 4 0 4
2013 2 0 0 2
2014 3 0 0 3
2015 0 0 0 0
2016 3 1 0 4
2017 0 1 0 1
2018 0 1 0 1
Total 11 14 0 25

The next table below shows the breakdown of the research types for the published
articles. There are four research types such as analytical, descriptive, empirical and
exploratory. The findings stated that the majority of the articles are exploratory which ten

9
articles is, followed by descriptive (8 articles), analytical (4 articles), and empirical (3
articles) types.

Table 3: Research types

Year of
publication 3. Research types Total
Analytical Descriptive Empirical Exploratory
2008 0 0 0 1 1
2009 0 0 2 2 4
2010 0 2 0 0 2
2011 1 0 0 2 3
2012 2 0 0 2 4
2013 0 2 0 0 2
2014 0 2 1 0 3
2015 0 0 0 0 0
2016 1 2 0 1 4
2017 0 0 0 1 1
2018 0 0 0 1 1
Total 4 8 3 10 25

Table 4 illustrates the number of the authors that contribute in the published articles. The
descriptive analysis represents that the highest number of published articles is by a single
author who is eighty per cent (20 articles) and two authors contribute only twenty per
cent of the article. The results showed that the trend of the contributor for the published
articles is up to two authors only.

Table 4: List of authors number

4. List of authors number

Number of author(s) Frequency Percentage (%)

Single author 20 80
Two authors 5 20
Three or more authors 0 0
TOTAL 25 100

10
The next table presents the publication based on geographical location. The descriptive
analysis classified into two parts which studied area and publication area. The finding
showed that the highest number of published articles focused in Indonesia and the United
Kingdom is the preferable country to publish articles which represent five articles
published within ten years (2008-2018). Indonesia placed as a second highest preferable
country (4 articles) followed by United States of America (3 articles). There are also
articles which not specifically stated the area of study, as well as its county of the
published article, also remain anonymously. There are two descriptive articles and one
analytical article which not stated the area of the study.

Table 5: Studied area and publication country

5. Study area and publication by country

Country Studied area Publication Area

Africa 3 2
Australia 0 1
Bangladesh 1 0
India 1 0
Indonesia 6 4
Japan 0 1
Kenya 1 0
Malaysia 1 2
Netherlands 0 1
Nigeria 2 0
Italy 0 2
Somalia 2 0
Syria 1 0
Turkey 1 0
UAE 0 1
United Kingdom 1 5
United States of America 1 3
Not mentioned 4 3
TOTAL 25 25

The next descriptive analysis for this study is towards the issue that discussed in the
article. Table 6 illustrates that there are eight main subjects discussed in the published

11
articles within the ten years periods. The role of Islamic charities are the most popular
issue discussed in the article which represents about twenty-eight per cent, followed by a
discussion on historical background; twenty-four per cent while the least subject area
discussed in the published article is on marketing and insurance which represent only four
per cent each.

Table 6: Issue discussed in the published articles

6. Issues discussed in the published articles

Issue/subject area Frequency Percentage

Role of Islamic charities 7 28
Historical background 6 24
Development 2 8
Governance 3 12
Marketing 1 4
Shariah-legal framework 3 12
Poverty alleviation 2 8
Insurance 1 4
TOTAL 25 100

The below table presented the sub topic for the role of Islamic charities discussed by the
authors. The sub topics are various which is each of each author discusses different sub
topic. As for sub topic spreading da’wah, the occurrence is twice due to the extended
work of the same author in the different articles.

Table 7: Sub-topic for the role of Islamic charities

7. Sub-topic for role of Islamic charities

Sub topic discussed in the published articles Author

Network of Islamic charities in political, education and Ahmed (2009)
cultural
Political engagement Sadouni (2012)
Humanitarian and education Saggiomo (2012)
Spreading Da’wah Latief (2012a)
Latief (2012b)
Improving welfare Sani (2016)
Reducing poverty Wali (2013)

12
 The final descriptive analysis for this study is the interest of each country for the issue
discussed in the published article. For example, Indonesia has four preferred issues
discussed such as role of Islamic charities, development, marketing and poverty
alleviation. In addition, there are five countries who discussed the most popular issue
(role of Islamic charities) such as Africa, Bangladesh, Indonesia, Nigeria and Somalia.

Table 8: Interest of each country for the issue/subject area

8. Interest of each country for the issue/subject area

Shariah
Role of
Historical Development Governance Marketing legal Poverty Insurance
Country Islamic
back- framework alleviation
charities
ground
Africa 1 2
Bangladesh 1
India 1
Indonesia 2 1 1 2
Kenya 1
Malaysia 1
Nigeria 1 1
Somalia 1 1
Syria 1
Turkey 1
United 1
Kingdom
United 1
States of
America
Not 1 1 1 1
mentioned

5. Discussion
The study reveals the following discussion on the Islamic charities related study from
2008 to 2018:

 The trend of publication is prone to a qualitative approach while the mixed

method approach is not popular among the researchers.
 Indonesia placed as the most studied area in Islamic charities studies
probably because Indonesia has the largest Muslim population in the world.
 The issue discussed by the researchers varied into eight areas. The authors
viewed this matter is due to the scope of the study is too wide

13
The above analysis reported that Islamic charities studies become a significant and
popular discussion within ten years period. Role of Islamic charities ranked as the most
popular issue discussed in the published articles.

6. Conclusion
The study revealed noticeable deficiencies in the current approach to the analysis of
Islamic charities study. First, the coverage of this study is limited to ten years period
(2008-2018) has resulted in a small number of selected articles; twenty-five articles.
Despite this limitation, future research could be extended by expanding the period of the
study. Second, the results of the most analysis varied due to the narrowed search of the
Islamic charities keyword. As discussed above, the connotation of Islamic charities is
different among the scholars. Therefore, this could be undertaken by analysing the
Islamic charities are into its classifications such as; obligatory charity and voluntary
charity. Overall, the findings of this paper offer an insight towards the publication
patterns of Islamic charities and potential avenues for future publication.

7. Acknowledgements
The authors acknowledge the previous paper by Johari, Ridhwan, Aziz, Fahme, & Ali,
(2014) and Atan & Johari (2017). The authors run six original analyses; an idea borrowed
from the approach of the previous authors.

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