Systematic Literature Review: Fraud Prevention Strategies in Zakat Institutions


  • Henu Wega Setyawigasta Universitas Trunojoyo Madura
  • Bambang Haryadi Universitas Trunojoyo Madura
  • Fitri Ahmad Kurniawan Universitas Trunojoyo Madura
  • Mohammad Nizarul Alim Universitas Trunojoyo Madura



zakat, strategy, prevention, fraud


The aim of this research is to find ways to stop financial statement fraud that occurs in both developed and developing countries. The Systematic Literature Review (SLR) method, popularized by Kitchenham, was used in this research methodology. It is hoped that this method will help find ways to prevent government financial report fraud that can be discovered, collected, and unified. Good and effective internal control, improving organizational culture, making policies and procedures to prevent fraud (anti-fraud policy), providing guidance to human resources (SDI), and a Whistleblowing System are some effective strategies for preventing financial report fraud, according to results of a synthesis of thirty articles.


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How to Cite

Setyawigasta, H. W., Haryadi, B., Kurniawan, F. A., & Mohammad Nizarul Alim. (2024). Systematic Literature Review: Fraud Prevention Strategies in Zakat Institutions. AZKA International Journal of Zakat & Social Finance, 5(1), 65-91.



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