Main Article Content
Abstract
Introduction
Indonesians are known for their philanthropic behavior, which can be seen from the number of zakat and infaq organizations in Indonesia.
Objectives
This study aims to analyze the strategy of empowering donor funds and its effectiveness in increasing donor trust in Lazismu Sidoarjo.
Method
Data was collected using a qualitative approach through in-depth interviews with 14 informants, field observations, and document analysis.
Results
The results showed that Lazismu Sidoarjo implemented a distribution strategy through 6 pillar programs (education, economy, social, environment, health, and da'wah) with an effectiveness rate of 85% based on the increase in the number of donors from 2021-2024. The effectiveness of the strategy is supported by three main activities: financial transparency, program publication, and activity documentation.
Implications
This study highlights the importance of transparent, accessible, and documented donor fund management to ensure trust. Zakat and infaq organizations can use the findings to improve public trust.
Originality/Novelty
This research contributes to developing a donor fund management model that can increase public trust in Amil Zakat institutions.
Keywords
Article Details
Copyright (c) 2024 Muhammad Nasrulloh Ilmi, Imas Maesaroh

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References
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Becker, A. (2018). An Experimental Study of Voluntary Nonprofit Accountability and Effects on Public Trust, Reputation, Perceived Quality, and Donation Behavior. Nonprofit and Voluntary Sector Quarterly, 47(3), 562–582. https://doi.org/10.1177/0899764018756200
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Bin-Nashwan, S. A., Abdul-Jabbar, H., & Aziz, S. A. (2021). Does trust in zakat institution enhance entrepreneurs’ zakat compliance? Journal of Islamic Accounting and Business Research, 12(5), 768–790. https://doi.org/10.1108/JIABR-09-2020-0282
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Brinkerhoff, D. W., & Goldsmith, A. A. (1992). Promoting the sustainability of development institutions: A framework for strategy. World Development, 20(3), 369–383. https://doi.org/10.1016/0305-750X(92)90030-Y
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Danila, R., Mat Saat, R., & Ku Bahador, K. M. (2024). Trust and religiosity: Integrating technological acceptance factors into the extended unified theory of acceptance and use of technology (UTAUT) model for zakat online payment systems. Journal of Advanced Research in Applied Sciences and Engineering Technology, 53(2), 199–214. https://doi.org/10.37934/araset.53.2.199214
Denzin, N. K. (2017). Critical qualitative inquiry. Qualitative Inquiry, 23(1), 8–16. https://doi.org/10.1177/1077800416681864
Fatoni, A., & Fakhrudin, M. (2021). Measurement of the zakat transparency index of amil zakat institutions (LAZ) in Banten Province, Indonesia. Li Falah: Jurnal Studi Ekonomi Dan Bisnis Islam, 6(1), 124–143. https://doi.org/10.31332/lifalah.v6i1.2262
Fikriyah, K., & Ridlwan, A. A. (2018). The evaluation of mustahiq empowerment-based poverty alleviation program at amil-zakat organizations. International Journal of Islamic Business and Economics (IJIBEC), 2(1), 65–73. https://doi.org/10.28918/ijibec.v2i1.1263
Ghani, E. K., Asmah, A. A., Sakinah, M. T., & Nahla, S. (2018). Effect of board management and governmental model on zakat payers’ trust on zakat institutions. Global Journal Al Thaqafah, 8(1), 73–86. https://doi.org/10.7187/GJATSI2018-05
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