International Conference on Islamic Economic
Vol. 5 No. 1 (2026): April

Digital Transformation of Zakat Platforms: The Role of Trust and Accountability in Muzaki’s Decisions to Pay Zakat Mal

Annisa Ambar Fajrin (Universitas Negeri Surabaya)
Nurwinsyah Rohmaningtyas (Universitas Negeri Surabaya)



Article Info

Publish Date
30 May 2026

Abstract

This study aims to analyze the role of trust and accountability in muzaki's decision to pay zakat mal through the transformation of the digital zakat platform at BAZNAS in Jombang Regency. This study uses a qualitative descriptive method with a case study approach. Data collection techniques were carried out through interviews, observations, and documentation, with data validity testing using source and technique triangulation. The results of the study indicate that the transformation of the digital zakat platform contributes to increasing trust and accountability in zakat management, thereby facilitating muzaki in fulfilling their zakat obligations effectively and efficiently. The trust of muzaki is reflected in the dimensions of ability, integrity, and benevolence, while accountability is demonstrated through transparent reporting, ease of access to information, and a transaction confirmation system in the perspective of Shari'ah Interprise Theory. Digital transformation also provides convenience and certainty for muzaki in the zakat payment process, thereby encouraging increased participation in the use of the digital zakat platform.

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Journal Info

Abbrev

icie

Publisher

Subject

Economics, Econometrics & Finance

Description

International Conference on Islamic Economics is a journals economic studies published every April and October by Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan. The scope and focus of this journal is about business ethics, capital markets, financial institutions, sharia accounting, ...