The Influence of Financial Transparency and Accountability on Muzaki Trust, with Service Quality as a Moderating Variable: A Case Study of Dompet Dhuafa

Meilya Evita Syari; M. Irsan Nasution

doi:10.55927/ijbae.v4i5.402

Authors

Meilya Evita Syari Universitas Pembangunan Panca Budi Medan
M. Irsan Nasution Universitas Pembangunan Panca Budi Medan

DOI:

https://doi.org/10.55927/ijbae.v4i5.402

Keywords:

Financial Transparency, Accountability, Muzaki Trust, Service Quality, Dompet Dhuafa

Abstract

This study systematically reviews literature on the influence of financial transparency and accountability on muzaki (zakat donor) trust, with service quality (SERVQUAL) as a moderating factor in the context of Dompet Dhuafa, Indonesia. Using interdisciplinary databases and applying inclusion–exclusion criteria, we synthesized findings through thematic analysis. Results indicate that transparency and accountability generally increase donor trust, although some studies report mixed or even negative effects depending on institutional factors. Service quality—particularly reliability, responsiveness, and empathy—was found to strengthen the positive relationship between transparency, accountability, and trust. Signaling theory and stewardship theory help explain these dynamics, were transparency and accountability signal trustworthiness and service quality shapes donor interpretation. The review highlights limited research specific to Dompet Dhuafa and suggests further empirical studies to deepen understanding.

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