摘要：This study aims to find out, test and analyze: (a) the effect of transparency on muzaki beliefs; (b) the effect of transparency on muzaki loyalty; (c) the effect of accountability on muzaki’s trust; (d) the effect of accountability on muzaki loyalty; (e) the effect of trust on muzaki loyalty in paying zakat, infaq, and almsgiving at the Amil Zakat Institution in Indonesia. This type of research is explanatory research and using survey method. Data collection technique used was questionnaire containing written questions answered by respondents, namely muzaki (payer of zakat, infaq and sadaqah) at amil zakat institutions. The sampling technique used was purposive sampling, which set the samples based on criteria. The data analysis technique in this study used the Partial Least Square (PLS) approach. PLS is a model of Structural Equation Modeling (SEM) based on components or variants. The results of the study found that (a) accountability has a significant positive effect on muzaki’s trust; (b) transparency has a significant positive effect on muzaki’s trust; (c) accountability has a significant positive effect on muzaki loyalty; (d) transparency has a significant positive effect on muzaki loyalty; (e) trust has a significant positive effect on muzaki loyalty in paying zakat, infaq, and almsgiving at the Amil Zakat Institution in Indonesia. The results of this study suggest that zakat management organizations increase the loyalty of donors in paying zakat by increasing donor’s trust by improving transparency and accountability of audited financial reports and in accordance with PSAK 109.
