The Relationship of Transparency and Accountability in Hajj Fund Management by BPKH on Prospective Pilgrims’ Trust in Surabaya

Sandrina Agustin Nurman (Universitas Negeri Surabaya)
Maryam Bte Badrul Munir (Universitas Negeri Surabaya)

Al-Kharaj: Journal of Islamic Economic and Business
Vol. 8 No. 4 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi

The management of hajj funds by the Hajj Financial Management Agency (BPKH) has recently received public attention related to the issue of transparency and misallocation, which directly impacts the trust of prospective pilgrims. This study aims to test the relationship between the transparency and accountability of the management of hajj funds by BPKH and the Pilgrims’ Trust in the city of Surabaya. This study uses a quantitative approach. The sample consisted of 150 prospective pilgrims in the city of Surabaya who are scheduled to depart next year, which was determined using the indicator multiplication theory. A pilot test was conducted on 30 initial respondents to ensure the validity and reliability of the instrument. Data analysis was carried out using Structural Equation Modeling - Partial Least Squares (SEM-PLS). The results of the study showed that transparency and accountability had a positive and significant effect on Pilgrims’ Trust. Accountability has a greater influence than transparency. These findings imply that the implementation of strict Good Corporate Governance in line with Stewardship Theory is crucial to restore and increase public trust in the management of BPKH funds.