Volume 13, Issue 7 (July 2026), Pages: 107-117

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 Original Research Paper

Determinants of muzakki trust in paying zakat: The moderating role of religiosity

 Author(s): 

Dianing Ratna Wijayani ^{1, 2,} *, Indira Januarti ², Dwi Ratmono ²

 Affiliation(s):

¹Faculty of Economics and Business, Muria Kudus University, Kudus, Indonesia
²Faculty of Economics and Business, Diponegoro University, Semarang, Indonesia

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 * Corresponding Author. 

   Corresponding author's ORCID profile:  https://orcid.org/0000-0001-7230-4124

 Digital Object Identifier (DOI)

 
https://doi.org/10.21833/ijaas.2026.07.010

 Abstract

Zakat is a fundamental obligation in Islam for the distribution of wealth. This study examines the effects of accountability, transparency, accounting information systems (AIS), and religiosity on the trust of muzakki (zakat payers). The sample consists of 232 muzakki from BAZNAS (the National Zakat Management Agency) in Central Java, Indonesia, collected in 2024. Data were analyzed using Warp-PLS based on a questionnaire and a purposive sampling method. The results show that accountability (coefficient = 0.478, α = 5%), transparency (coefficient = 0.653, α = 5%), and AIS (coefficient = 0.226, α = 5%) have positive and significant effects on muzakki trust. In addition, the moderation analysis indicates that religiosity strengthens the relationships between accountability and transparency and muzakki trust. This study is limited by restricted access to data on muzakki and mustahik due to BAZNAS privacy policies, which increased the time required for data collection. The main contribution of this study is to provide practical guidance for zakat institutions to prioritize accountability, transparency, and AIS in order to maintain zakat payers’ trust. From a theoretical perspective, the study highlights the important role of religiosity and trust in supporting economic equality and effective zakat fund management.

 © 2026 The Authors. Published by IASE.

 This is an open access article under the CC BY-NC-ND license (https://creativecommons.org/licenses/by-nc-nd/4.0/).

 Keywords

Accountability, Transparency, Accounting information systems, Religiosity, Muzakki trust

 Article history

Received 19 August 2025, Received in revised form 16 March 2026, Accepted 17 July 2026

 Acknowledgment

No Acknowledgment. 

 Compliance with ethical standards

 Ethical considerations

The study was conducted in accordance with established ethical principles. Informed consent was obtained from all participants before completing the online questionnaire. Participation was voluntary, and confidentiality and anonymity were maintained throughout the study. No personally identifiable information was collected, and the data were analyzed and reported in aggregate form. 

 Citation:

Wijayani DR, Januarti I, and Ratmono D (2026). Determinants of muzakki trust in paying zakat: The moderating role of religiosity. International Journal of Advanced and Applied Sciences, 13(7): 107-117

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