This study explores congregants’ perceptions of transparency, governance, trust, motivation, mosque performance, and donation intention in the context of mosque fund management in Brunei Darussalam. A cross-sectional quantitative descriptive research design was employed, comprising a pilot study involving 30 respondents and a full-scale survey involving 256 respondents. The questionnaire consisted of 83 items, and its internal reliability was assessed using Cronbach’s Alpha, yielding an overall coefficient of 0.945, indicating excellent reliability. Descriptive statistical analysis, including frequencies, percentages, mean scores, and standard deviations, was used to examine respondents’ perceptions of the investigated constructs. The findings revealed that donation intention was reported at a very high level (mean = 4.44), followed by trust, motivation, governance, mosque performance, and transparency. Religious motivation emerged as the most highly rated factor encouraging charitable giving, while concerns regarding the potential misuse of donated funds remained an important issue among respondents. The study contributes contextual evidence on mosque fund management in Brunei Darussalam by describing congregants’ views regarding transparency, accountability, and trust. The findings provide practical implications for mosque administrators and policymakers in promoting transparent, accountable, and sustainable mosque financial management.