The Influence of Financial Transparency and Financial Accountability on Muzaki's Trust with Service Quality as a Moderating Variable: A Case Study of Dompet Dhuafa
DOI:
https://doi.org/10.55927/esa.v4i5.164Keywords:
Financial Transparency, Financial Accountability, Service Quality, Muzakki Trust, Dompet DhuafaAbstract
This study aims to analyze the effect of financial transparency and financial accountability on the trust of muzakki at the Dompet Dhuafa Zakat Amil Institution, with service quality as a moderating variable. This study uses a quantitative approach with an associative research type and a cross-sectional survey method. The research sample consisted of 320 active muzakki of Dompet Dhuafa who donated in the period May–June 2025, which was determined based on the Krejcie and Morgan table. Data were collected through questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA) through the assistance of the SPSS program version 25.0. This study found that financial transparency has a significant positive effect on the trust of muzakki, while financial accountability only shows a significant positive effect after being moderated by service quality. Together, financial transparency and accountability have a significant effect on the trust of muzakki, and service quality strengthens this relationship. In conclusion, transparency, accountability, and service quality are an important combination in building and maintaining the trust of muzakki. These findings provide a theoretical contribution to the literature on zakat institutional governance and a practical contribution in the form of recommendations for strategies to increase donor trust for Dompet Dhuafa and similar institutions.
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