<![CDATA[Indonesian zakat, infaq, sadaqah, and waqf (ZISWAF) institutions collected far below their estimated national potential in 2024, reflecting a persistent governance trust gap rather than merely limited donor capacity. In this problem, pesantren-affiliated ZISWAF institutions remain underexplored, even as they combine distinctive religious authority with growing demands for transparency, auditability, and modern institutional accountability. This study examines how transformational leadership operates at the micro level within a pesantren-based ZISWAF institution and how it shapes transparency and accountability outcomes. Using a single revelatory case design at Laziswaf Darunnajah in South Jakarta, the study draws on semi-structured interviews, observer as participant fieldwork, and institutional documents. Data was analyzed using a hybrid deductive-inductive coding strategy, supported by cross-source triangulation and member checking. The findings show that the four dimensions of transformational leadership are present, but they operate alongside three context-specific tensions. First, digital reporting reduced the processing time for verified mustahiq disbursement from 12 to 4 working days. Second, approximately one in five field officers initially resisted the digital intake instrument. Third, quarterly reporting still falls short of the recommended disclosure standards, particularly in regard to segmented investment income. The study refines transformational leadership theory by showing that idealized influence in pesantren environments is shaped in part by borrowed kyai legitimacy, not solely by personally earned leader trust. The findings are limited to one urban pesantren ZISWAF institution and should be understood as analytic rather than statistical generalization. The study contributes to understanding how religious legitimacy mediates leadership, transparency, and accountability in faith-based philanthropic governance.]]>
