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

Abstract

This systematic literature review examines how financial transparency and accountability affect muzaki (zakat donor) trust, with service quality (per the SERVQUAL model) as a moderating factor, in the context of Indonesia’s Dompet Dhuafa (a national amil zakat organization). We surveyed interdisciplinary databases using clear research questions and inclusion/exclusion criteria (guided by systematic review best practices). Thematic synthesis indicates that higher transparency and accountability generally foster greater donor trust. For example, studies find that when zakat institutions openly disclose finances, muzaki trust increases. Accountability (e.g. providing clear reports and audits) likewise tends to build trust, as donors feel assured their funds are well-managed. However, some findings are mixed – one study even observed a negative link between transparency and trust (possibly reflecting unique institutional factors). Service quality emerges as crucial: institutions with strong reliability, responsiveness, and empathy see amplified trust gains. Conceptually, signaling theory suggests transparency/accountability signal trustworthiness to donors, while stewardship theory expects Dompet Dhuafa’s management to act in amil (steward) interests. The SERVQUAL dimensions shape how donors interpret signals: high service quality (e.g. timely communication, empathy) strengthens confidence in reported transparency and accountability. We discuss the interplay of these factors, identify gaps (e.g. sparse research specific to Dompet Dhuafa), and draw implications for practice and future studies.