A Systematic Literature Review of Customer Satisfaction towards Zakat Management: A Comparative Study of Malaysia and Brunei

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.