Articles
Vol. 1 No. 1 (2026): Edisi Pertama
Digital Transformation in Zakat Institutions: The Role of Transparency and Accountability in Strengthening Public Trust Islamic Economics Study Program
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Submitted
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July 2, 2026
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Published
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2026-07-02
Abstract
This study examines the influence of digital transformation on the transparency and accountability of zakat institutions and its impact on public trust. A quantitative research approach was employed through a survey involving 150 respondents, consisting of muzakki and administrators of zakat institutions. The data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS).
The results indicate that digital transformation has a positive and significant impact on transparency (β = 0.65; p < 0.05) and accountability (β = 0.61; p < 0.05). Furthermore, transparency and accountability significantly contribute to strengthening public trust. The novelty of this study lies in integrating digital transformation variables into zakat governance frameworks to enhance public confidence.
This study contributes theoretically to the development of Islamic social finance literature and offers practical implications for optimizing digital-based zakat governance
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