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Hidayah, Azizah Nur, Suprayitno, Eko 
ORCID: https://orcid.org/0000-0002-5289-3918 and Solekah, Nihayatu Aslamatis ORCID: https://orcid.org/0000-0002-6722-8283
(2026)
The role of transparency and accountability in mediating the influence of digital technology utilisation on Muzakki trust: A study of Baznas in Malang City.
Asnaf: Journal of economic welfare, philantrophy, zakat and waqf, 5 (1).
pp. 20-53.
ISSN 2828-9854
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Abstract
Objective – This study aims to analyse the role of transparency and accountability in mediating the influence of digital technology utilisation on muzakki trust. and to determine the influence between independent and dependent variables. Methodology – This study employs a quantitative approach by surveying 120 muzakki of BAZNAS in Malang City, who were selected using purposive sampling based on specific criteria, namely active contributors who have experience with zakat payment services. Data were collected through structured questionnaires designed to measure the relationships among the research variables. The sample size is considered adequate for analysis using Partial Least Squares–Structural Equation Modelling (PLS-SEM), which is applied to examine the significance of relationships between variables. The data were processed using SmartPLS version 4. Research Results – The findings indicate that digital technology has a significant impact on transparency and accountability. However, transparency does not have a significant impact on trust nor does it act as a mediator between the use of digital technology and trust, whereas accountability has a significant impact and serves as the primary mediator in the relationship between the use of digital technology and the trust of donors. Limitations – This study has limitations in terms of the relatively small number of research subjects, with the area covered being only one region and one institution. Practical Implications – As a practical implication, the results of this study contribute to Enhancing the integration of digital systems that not only focus on transaction services but also include the publication of audit reports and the distribution of funds in real time. Building digital literacy regarding zakat for Muzakki, so that the public understands the mechanisms and security of the digital zakat system, thereby increasing public trust. Strengthening internal accountability mechanisms, including Sharia audits and annual reports that are easily accessible online, to maintain the credibility of the zakat institution. Originality/value - This study advances the literature on digital zakat governance by demonstrating that accountability, rather than transparency, serves as the primary mediating mechanism through which digital technology utilization enhances muzakki trust.
| Item Type: | Journal Article |
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| Keywords: | digital technology; transparency; accountability; trust; zakat |
| Subjects: | 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150115 Sharia Accounting |
| Divisions: | Graduate Schools > Magister Programme > Graduate School of Islamic Economics |
| Depositing User: | Nihayatu Aslamatis Solekah |
| Date Deposited: | 03 Aug 2026 15:52 |
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