INTEGRATION OF DIGITAL TECHNOLOGY IN ZAKAT MANAGEMENT: FROM ACCOUNTABILITY TO MUZZAKI LOYALTY THROUGH TRUST

Abstract

The numerous issues occurring within zakat institutions and the lack of trust from muzzaki in giving their zakat directly to zakat managers have led to repeated receipt of zakat by mustahik. Therefore, this research aims to examine the influence of the variables of accountability and digital technology on the loyalty of muzzaki, with trust as a moderating variable. This research was conducted at a Zakat institution in Indonesia called the Indonesian Zakat Initiative (IZI) North Sumatra, with a total of 150 respondents. The data was processed using Smart PLS 3.0. The research results indicate that the accountability variable does not affect loyalty, the digital technology variable does affect loyalty, the accountability variable moderated by the trust variable does not affect loyalty, and the digital technology variable moderated by the trust variable does not affect loyalty. The implications of this research are an increase in more transparent and accountable zakat practices, which not only enhance the trust and satisfaction of the muzzaki but also strengthen the overall foundation of Islamic finance.