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The third factor affecting trust is sharia
compliance. Sharia compliance has become one of
the important pillars in the development of sharia
institutions (Sulaiman and Jamil, 2015). Violation of
sharia compliance can occur due to weak supervision
will adversely affect the image and credibility of
sharia institutions, thus reducing public confidence.
The fourth factor affecting muzakki's trust is
honesty and integrity. Integrity is an element of
character that underlies the emergence of professional
recognition. Integrity requires an Amil Zakat to be
honest and objective without having to sacrifice the
secrets of muzakki or mustahik.
The last factor is professionalism. The
professionalism of zakat management institution
requires a management organization that is filled by
people who have the capacity, both managerial and
scientific understanding of religious scholarship
(Abdullah, 2010). In addition, management
professionalism also needs to base itself on a good
governance system as it has become a demand for the
implementation of today's public governance
management.
In accordance with the mandate of the Undang-
undang to become a professional institution, zakat
management institutions must have competence,
totality in work, get payment (wages), always want to
learn, awareness that all behavior and actions have
social and religious responsibility. Through such a
competent institution, zakat will be channeled
appropriately and will influence the public trust.
1.1 Trust in Zakat Institution
Luarn and Lin (Ferrinadewi, 2008) define trust is a
specific belief in integrity (honesty of trustworthy
parties and ability to keep promises), benevolence
(thoughtfulness and motivation believed to act in the
interests of trust them), competency (ability of the
trusted party to carry out the trusting needs) and
predictability (consistency of the behavior of the
trusted party).
According to Mayer and Davis (1999), the three
dimensions of the trustee arise from the ten existing
literature: ability, virtue, and integrity. This is
reinforced by Gefen and Silver's theory that the belief
dimension consists of: (1) Competence, the company
has the ability to deliver its promises to clients; (2)
Integrity, a company acts in a consistent, reliable, and
honest manner when delivering on its commitment;
(3) Kindness, a core company in the right place and
putting the client's attention above his or her interests.
Muhammad and Saad (2016) examined the
reliability and validity of trust’s dimensions namely;
public governance’s quality, quality of zakat
distribution, zakat service quality and perceived
board capital. The result shows that all the constructs
are reliable measured of trust toward intention to pay
zakat in Kano Nigeria
Ghazali et al. (2016) The commitment-trust
theory is utilized as the underpinning theory. An
extensive literature review found that shared values,
communication, non-opportunistic behavior and
perception on distribution are the potential factors
that influence trust towards zakat institution.
1.2 Accountability and Trust in Zakat
Institution
Barlow explains that accountability means an
obligation to present and report all acts and activities
performed in accordance with the mandate / mandate
that it carries on to a higher party or superior.
Strengthening the definition of accountability is also
put forward by Patricia Douglas, the accountability of
an organization implies (a) the availability of
information about decisions / policies and actions
taken during the operation, (b) asking external parties
to review the information, and (c) taking corrective
action if needed.
In the shariah accounting point of view, Tapanjeh
(2009) defines that: Accountability is an attempt to
generate correct, fair and transparent disclosures. The
accountability of the disclosure is done first is for
God. The fundamental concept of Islamic
accountability is believing that all resources are
available to individuals in the form of trust.
Therefore, correct disclosure of financial facts, and
accurate information must be freely available to the
user.
Islamic accountability framework in the zakat
funds management (Saad et al., 2014) accountability
in the zakat fund management is driven by the Islamic
foundation, which cannot be separated from the
Islamic teachings and pathways. For this reason, the
zakat contribution is essential, which all the Muslims
have to abide by, through the shadowing of the
intangible relations within the human beings i.e.
Muslims and submission to Allah
The four main dimensions of accountability are
strategic accountability, fiduciary accountability,
financial accountability and procedural
accountability. (1) Strategic accountability is
associated with the core objectives, the disclosures
include: organizational intentions, that is, their vision
and mission; actions, that is, activities and programs
to fulfill their intentions; and results that measure the
impact of their actions and the extent to which their
Governance and Trust in Zakat Institution
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