Do Muslim Donors Consider Accountability, Trust, and Reputation?

In Islamic philanthropy sector, especially, the charitable sector called ziswaf (zakat, infaq, sadaqah, and waqf), increasing accountability is believed to be able to increase trust, reputation, and even a solution to increase donation as well. However, it is still lack of empirical evidence whether muslim donors do consider accountability of ziswaf institution. This is a quanitative study aimed to see the effect of accountability level to public trust, reputation, and donation. Data obtained from experiment of 158 muslim middle-income class respondents from Jabodetabek. Experiment is done online by providing five fictive cases based on five accountability level, from the lowest institution with no accountability to the highest institution with external accountability and accreditation. Respondents were illustrated within one of the cases and then they were asked about trust, reputation, and donation to the illustrated institution. Data analysis is done using SEM-PLS with the results validate the view that accountability affects trust and reputation. Donation revenue is affected by accountability only through mediation of reputation. Along with accountability, it is also clear that reputation has important role in increasing trust and donation.