Analysis of Institutional Efficiency and Donor Utility: A Study of Integrated Service Quality in the Philanthropy Sector

Azizan Sentosah Hutabarat; Alvien Septian Haerisma; Anton Sudrajat

doi:10.55681/economina.v5i5.2242

Authors

Azizan Sentosah Hutabarat Islamic Economics Program, Universitas Islam Negeri Siber Syekh Nurjati Cirebon
Alvien Septian Haerisma Islamic Economics Program, Universitas Islam Negeri Siber Syekh Nurjati Cirebon
Anton Sudrajat Islamic Economics Program, Universitas Islam Negeri Siber Syekh Nurjati Cirebon

DOI:

https://doi.org/10.55681/economina.v5i5.2242

Keywords:

Institutional Efficiency, Donor Utility, Quality of Integrated Services, Philanthropy Economics, Information Asymmetry, Public Accountability

Abstract

The transformation of philanthropy management demands institutional professionalism in providing excellent service to the public. This study aims to explore institutional efficiency and the utility of donors through the quality of integrated services at BAZNAS Majalengka. Data collection involved active donors as providers of experiential insights, management staff to examine operational procedures, and digital documents as evidence of accountability. Through a qualitative case study, the data was analyzed to map subjective satisfaction and service transparency. The results indicate that service integration effectively minimizes information asymmetry and transaction costs. These findings confirm that institutional credibility is a key determinant in strengthening the Islamic economic ecosystem.

Downloads

Download data is not yet available.

References

Aisyah, S., Bahri, A., & Nurfiriani. (2025). Mediating Faith Through Technology: Socio-Environmental Consequences of Platform-Based ZIS Systems. Proceedings of the International Conference on Family Business and Entrepreneurship, UIN Mataram. https://proceeding.uinmataram.ac.id/index.php/icfbb/article/view/291

Bustami, B., Toni, H., Syafii, M. H., & Azhari, H. (2026). Islamic philanthropy and muzakki trust: Mediation of sustainable economic empowerment in Sungai Penuh. Review of Islamic Social Finance and Entrepreneurship, 5(1), 100–119. https://doi.org/10.20885/RISFE.vol5.iss1.art6

Creswell, J. W., & Poth, C. N. (2018). Qualitative Inquiry and Research Design: Choosing Among Five Approaches. SAGE Publications.

Denzin, N. K. (2017). The Research Act: A Theoretical Introduction to Sociological Methods. Routledge. https://doi.org/10.4324/9781315134543

Guest, G., Namey, E., & Chen, M. (2020). A Simple Method to Assess and Report Thematic Saturation in Qualitative Research. PLoS ONE, 15(5), e0232195. https://doi.org/10.1371/journal.pone.0232195

Haerisma, A. S. (2019). Penerapan Nilai-Nilai Religiusitas dalam Peningkatan Filantropi Islam. Jurnal Sosiologi Agama, 13(1), 45-60. https://doi.org/10.14421/jsa.2019.131-03

Haerisma, A. S. (2020). Dinamika Hukum dan Etika Pelayanan di Institusi Pengelola Zakat. Jurnal Hukum Keluarga Islam, 5(2), 112-128. https://ejournal.syekhnurjati.ac.id/index.php/asasi/article/view/6150

Haerisma, A. S. (2021). Tantangan Filantropi Islam di Era Digital: Perspektif Transformasi Sosial. Jurnal Pemikiran Hukum Islam, 19(2), 201-215. https://doi.org/10.21043/yudisia.v12i2.10441

Haerisma, A. S. (2022). Analisis Sosio-Legal Keadilan dalam Pelayanan Publik Lembaga Syariah. Jurnal Riset Hukum, 7(1), 88-103. https://ejournal.syekhnurjati.ac.id/index.php/jsi/article/view/10214

Huda, N., Rini, N., Mardoni, Y., & Putra, P. (2024). The Role of Digitalization in Increasing Zakat Collection: Evidence from Indonesian Zakat Institutions. International Journal of Islamic and Middle Eastern Finance and Management, 17(1), 45-62. https://doi.org/10.1108/IMEFM-01-2023-0012

Judijanto, L., Gupta, M., Atayev, M., & Saparov, T. (2025). Zakat 4.0: The Role of FinTech and Blockchain Platforms in Optimizing Zakat Collection and Distribution for Poverty Alleviation. Islamic Studies in the World, 2(5), 1–14. https://doi.org/10.70177/isw.v2i5.2703

Miles, M. B., Huberman, A. M., & Saldana, J. (2014). Qualitative Data Analysis: A Methods Sourcebook. SAGE Publications.

Mohd Amar, A. (2019). The roles of property rights and transaction costs on the institutional zakat performance [Doctoral thesis, Universiti Utara Malaysia]. UUM eThesis. https://etd.uum.edu.my/9063/

Mulyana, A., Hardiyanto, N., & Surachman, E. (2022). Zakat Institutions Performance: Efficiency and Trust as Determinants. Al-Iqtishad: Journal of Islamic Economics, 14(1), 89-112. https://doi.org/10.15408/aiq.v14i1.24101

Prakoso, I. A., & Mustafid. (2025). Controversies and Transformations in Digital Zakat Fundraising: Trends, Urgencies, and Solutions Within the Framework of Maqasid As-Syariah. Al-Kharaj: Journal of Islamic Economic and Business, 7(3). https://doi.org/10.24256/kharaj.v7i3.7584

Rahayu, E. R., & Kurniawan, R. (2026). From Perception to Contribution: A Psychometric Reading of Muzakki’s Behaviour at BAZNAS. Indonesian Conference of Zakat - Proceedings, 41-60. https://doi.org/10.37706/iconz.2025.1228

Rahman, A. A., Syarif, H., & Zaki, M. (2025). Information Asymmetry and Public Trust in Islamic Philanthropic Organizations. Journal of Islamic Accounting and Business Research, 16(3), 210-228. https://doi.org/10.1108/JIABR-05-2024-0168

Syukrawati, S., Ismail, N., & Onyema, C. (2025). Digitalization of Zakat Management for Enhanced Transparency and Poverty Alleviation: A Case Study of BAZNAS Indonesia. Sharia Oikonomia Law Journal, 3(4), 452–467. https://doi.org/10.70177/solj.v3i4.2631

Triatmo, A. W., Karsidi, R., Kartono, D. T., & Suwarto, S. (2020). The Inefficiency of Zakat Management in BAZNAS Sragen Indonesia. Afkaruna: Indonesian Interdisciplinary Journal of Islamic Studies, 16(2), 209–227. https://doi.org/10.18196/AIIJIS.2020.0121.209-227

Yin, R. K. (2018). Case Study Research and Applications: Design and Methods. SAGE Publications