THE INFLUENCE OF ISLAMIC FINANCIAL LITERACY AND ISLAMIC GOOD CORPORATE GOVERNANCE ON DONOR TRUST IN ZAKAT MANAGEMENT INSTITUTIONS

The misuse of funds by ACT in 2022 shook public trust in zakat management institutions, reinforcing the urgency of Islamic financial literacy and Islamic governance. This study analyzes the influence of Islamic financial literacy and Islamic Good Corporate Governance (IGCG) on donor trust. Data were collected through a survey of 243 premium donors of Dompet Dhuafa West Java and analyzed using validity and reliability tests, classical assumption checks (normality, heteroskedasticity and multicollinearity). The results show that both Islamic financial literacy and IGCG have a significant effect on donor trust. Collectively, the four variables explain 49% of the variance in donor trust. This study highlights the importance of strengthening Islamic financial literacy and internalizing IGCG principles as a strategy to build public trust and optimize sustainable zakat collection.