This research will examine Sharia Accounting specifically which deals with the analysis of Zakat based on comparative analysis of PSAK 109 with FAS (9) AAOIFI and makes a draft of Zakat Accounting Guidelines based on comparison of PSAK 109 with FAS (9) AAOIFI which can be applied in Indonesia. The research used in this research is a descriptive qualitative research that is a method that describes, describes, compares a data and a situation and explains a situation in such a way that a conclusion can be drawn, with in-depth interviews, discussions and literature studies in order to obtain information from primary and secondary sources, using content analysis, literature review and SWOT.

Research on halal has been conducted in various disciplines and on various topics. Bibliometric analysis on halal-related studies has also been conducted several times. As information technology and computer-based applications develop rapidly, digitalization in the halal industry has become an emerging concern. This study aims to analyze the articles indexed by Google Scholar on the topics of halal and digitalization. This index is used to allow for wider coverage and to include articles in Bahasa Indonesia. This is important since halal certification has now become mandatory in the country. This has attracted researchers to conduct more studies on halal-related research. The keywords used are limited to halal and digital. Bibliometric and content analysis is used to structure the discussion and answer the research question. The result for articles in Bahasa Indonesia and articles in English are separated to see whether there is any difference. The result shows that the research topics in Bahasa Indonesia are dominated by Muslim-friendly tourism and digital marketing for almost all halal industry sectors. Papers in English have more varied topics including cryptocurrency but are dominated by cases in Indonesia and Malaysia. Therefore, research in Bahasa Indonesia related to halal and digitalization may cover uncovered topics such as halal bitcoin and cryptocurrency. Research in English may adopt cases from the two most mentioned cases, but with implementation in other countries.