Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Vol. 10 No. 2 (2026): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah

Management Commitment, Philanthropic Value Chain Integration, and Trust Capital for Sustainable Zakat Institutions in Indonesia

Ahmad Said (Faculty of Economics and Business, Universitas Muhammadiyah Prof. DR. HAMKA)
Khomsiyah (Faculty of Economics and Business, Universitsa Trisakti, Jakarta, Indonesia.)
Nirdukita Ratnawati (Faculty of Economics and Business, Universitsa Trisakti, Jakarta, Indonesia.)
Zulpahmi (Faculty of Economics and Business, Universitas Muhammadiyah Prof. DR. HAMKA)



Article Info

Publish Date
30 Jul 2026

Abstract

This study examines the effects of trust capital, philanthropic value chain integration, and management commitment on the sustainable value chain practices of Zakat Collection Institutions (LAZ) to optimize ZISWAF operational governance in Indonesia. Employing a quantitative correlational survey design and partial least squares structural equation modelling (PLS-SEM) using SmartPLS 3.0, data were collected from a purposive sample of 186 key management and operational personnel in the Greater Jakarta region. The measurement model demonstrated strong reliability and validity for all indicators. Structural path analysis revealed that management commitment, philanthropic value chain integration, and trust capital each have positive and statistically significant effects on sustainable practices, resulting in a model with high predictive relevance. The findings offer a practical framework for LAZ administrators to improve intra-organizational synergy, optimize resource allocation, and utilize stakeholder trust to foster an accountable, high-impact charitable ecosystem. This research contributes novel insights by adapting conventional supply chain paradigms into a faith-based philanthropic value chain framework and by identifying trust capital as a direct operational antecedent to nonprofit governance.

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Journal Info

Abbrev

amwaluna

Publisher

Subject

Economics, Econometrics & Finance

Description

Amwaluna : Jurnal Ekonomi dan Keuangan Syariah is an academic journal published twice annually (January-July) by Syariah Faculty of Universitas Islam Bandung in cooperation with Asosiasi Pengajar dan Peneliti Hukum Ekonomi Islam Indonesia (APPHEISI). This journal publishes original researches in ...