The Role of Service Quality in Moderating the Effect of Financial Transparency and Accountability on Muzakki’s Trust

Abstract

This study systematically reviews the literature on the relationships among financial transparency, financial accountability, service quality, and muzakki (zakat donor) trust. Following PRISMA guidelines, 32 peer-reviewed studies published between 2013 and 2025 were screened and analyzed using a structured extraction protocol. Most studies (≈65%) employed quantitative methods (SEM/PLS) and were contextually concentrated in Southeast Asia and the Middle East. Synthesis of the evidence indicates that both financial transparency and financial accountability have consistent, positive effects on muzakki trust; institutions that provide clear financial disclosures supported by accountable practices (e.g., audits, sharia compliance reporting) tend to secure higher donor confidence. Preliminary but convergent findings also show that service quality amplifies these governance–trust relationships: high-quality service (responsiveness, reliability, assurance, empathy) enhances the credibility and emotional reception of financial disclosures, thereby strengthening trust. Notwithstanding these insights, empirical tests of moderation remain limited, cross-country comparative research is scarce, and longitudinal evidence is lacking. The paper concludes with theoretical integration (agency, stakeholder, and service-quality frameworks) and offers methodological recommendations for future research—calling for robust moderation testing, longitudinal or experimental designs, dimension-level analyses of service quality, and validated context-specific measurement scales. Practical implications for zakat institutions and policymakers include combining transparent reporting, accountable governance, and service-improvement strategies to sustain muzakki trust.