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All Journal Jurnal Kajian Akuntansi dan Auditing Filantropi: Jurnal Manajemen Zakat dan Wakaf
Satria Fikri, Atar
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Donations for Palestine: Amanah as a Moderating Variable in the Effect of Transparency and Institutional Image on Donor Trust faturahman; Satria Fikri, Atar; Saputra Tanjung, Ferri; Wan Mohamad Nazarie, Wan Nur Fazni
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 7 No. 1 (2026): Filantropi
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v7i1.13611

Abstract

This study focuses on analyzing the impact of transparency and institutional image on donor trust, as well as the ability of the variable amanah to moderate the effect of transparency and institutional image on donor trust in fundraising and donation management for Palestine. This research employs a quantitative approach. The population and sample consist of 100 DT Peduli Jambi donors who contributed to Palestine, selected using probability sampling with a simple random sampling technique. A Likert-scale questionnaire was used as the data collection instrument. Data analysis was conducted using multiple regression and moderated regression analysis. Based on the findings and discussion, transparency and institutional image are the main factors influencing donor trust. Both function as signals that reduce information asymmetry and shape public perceptions of institutional credibility and reputation. The inability of amanah to moderate the relationship between transparency, institutional image, and donor trust represents an important finding of this study. Amanah does not directly influence donor trust in this context but rather functions as an inherent moral foundation within the institution.
TELAAH PERAN PREVENTIF FRAUD SEBAGAI MEDIATOR DETERMINAN KINERJA ORGANISASI PENGELOLA ZAKAT Faturahman; Saputra Tanjung, Ferri; Satria Fikri, Atar
Jurnal Kajian Akuntansi dan Auditing Vol. 22 No. 1 (2026): April 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Zakat Management Organizations are not fraud-proof. The numerous cases of misuse of institutional funds have led to a growing crisis of trust among potential donors. The numerous cases of zakat fund misuse are caused by the internal governance, internal control, and whistleblowing systems of zakat management organizations in Indonesia, which are still lacking. This research aims to examine the influence of institutional governance, internal control, and the whistleblowing system on fraud prevention and the role of fraud prevention as a mediating variable of institutional governance, internal control, and the whistleblowing system on the performance of zakat management organizations in Jambi City. The research was conducted using a quantitative approach using primary data collected through questionnaires and analyzed using PLS. The research objects were zakat management organizations in Jambi City. The results show that institutional governance and the whistleblowing system have a positive but insignificant effect on fraud prevention in zakat management organizations, while the internal control system has a positive and significant effect. Fraud prevention has been shown to have a positive and significant effect on organizational performance. However, institutional governance, internal control systems, and whistleblowing systems did not significantly influence organizational performance, either directly or through fraud prevention as a mediating variable.  
Co-Authors Faturahman Saputra Tanjung, Ferri Wan Mohamad Nazarie, Wan Nur Fazni