Di sektor zakat, infaq, sedekah dan wakaf (ziswaf) di Indonesia mengalami peningkatan akuntabilitas diyakini mampu meningkatkan kepercayaan dan reputasi publik juga menjadi solusi untuk meningkatkan donasi yang diterima. Namun, masih minim bukti empiris mengenai apakah donor benar-benar mempertimbangkannya akuntabilitas. Penelitian ini dilakukan secara kuantitatif untuk melihat pengaruh level akuntabilitas lembaga ziswaf atas kepercayaan publik, reputasi, dan donasi diterima. Data diperoleh dari percobaan pada 158 Muslim dengan pendapatan kelassedang di wilayah Jabodetabek. Eksperimen dilakukan secara online dengan menyediakan lima kasus fiktif yang disusun berdasarkan lima tingkat pertanggungjawaban, dari lembaga ziswaf terendah tanpa akuntabilitas dan lembaga ziswaf tertinggi dengan akuntabilitas eksternal dan terakreditasi. Responden diilustrasikan dengan cara yang salah satu kasus kemudian ditanyakan kepercayaan, reputasi dan sumbangannya kepada lembaga tersebut itu. Pengolahan data menggunakan SEM-PLS dengan menunjukkan hasil bahwa tingkat akuntabilitas secara signifikan mempengaruhi kepercayaan dan reputasi, sedangkan donasi dipengaruhi oleh tingkat pertanggungjawaban hanya melalui mediasi reputasi. Selain akuntabilitas, penelitian ini juga menemukan peran penting reputasi dalam membangun kepercayaan dan sumbangan.

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In the sector of zakat, infaq, alms and waqf (ziswaf) in Indonesia, increased accountability is believed to be able to increase public trust and reputation as a solution to increasing donations received. However, there is still little empirical evidence on whether donors really consider it accountability. This research was conducted quantitatively to see the effect of the ziswaf institution's level of accountability on public trust, reputation and received donations. The data were obtained from an experiment on 158 Muslims with an income class being in the Jabodetabek area. Experiments were conducted online with provides five fictitious cases arranged according to five levels of accountability, from the lowest ziswaf institution without accountability and the highest ziswaf institution with external accountability and accredited. Respondents were illustrated in a way in which one of the cases was then asked for his trust, reputation and contribution to the institution. Data processing using SEM-PLS shows that the level of accountability significantly affects trust and reputation, while donations are influenced by the level of accountability only through reputation mediation. Apart from accountability, this study also found the important role of reputation in building trust and donations.