M. Shabri Abd Majid, Ridwan Nurdin, Maulidar Agustina, Muhammad Nasir, Y. Yahya, H. Hafasnuddin
Indonesia has ranked as the world’s most generous nation for seven consecutive years, yet the processes through which personal values shape humanitarian intention giving remain insufficiently understood. Drawing on the Theory of Planned Behavior (TPB), Norm Activation and Value–Belief–Norm (NAM/VBN) frameworks, warm-glow, and signaling/trust theories, this study examined donation intentions in Aceh—the nation’s most charitable province—using a moderated value–resources model that integrated socioeconomic position, altruistic, social, and emotional values and organizational reputation, with religiosity as a moderating factor. Data from 400 adult respondents were analyzed via Partial Least Square-Structural Equation Modeling (PLS-SEM), revealing that altruistic, social, and emotional values, together with organizational reputation, significantly influenced humanitarian giving, whereas socioeconomic status showed no effect. Religiosity amplified these relationships, acting as a moral compass that transformed personal values into durable commitments to donate. These findings indicate that, in Aceh, moral and religious principles rather than material wealth primarily drive sustained philanthropic behavior. Based on these results, humanitarian organizations can improve fundraising effectiveness by segmenting donors according to religiosity and value orientation, using faith-consistent messaging, and providing transparent, real-time reporting of fund utilization. By uniting individual, organizational, and religious dimensions in a theory-informed framework, the study advances understanding of value-based humanitarian engagement in Muslim-majority contexts. The results, therefore, offer operational guidance for Non-Governmental Organizations (NGOs), policymakers, and faith-based institutions seeking to strengthen donor trust, engagement, and long-term participation. © The Author(s), 2026. Published by Cambridge University Press on behalf of International Society for Third-Sector Research.
Department of Economics, Faculty of Economics and Business, Universitas Syiah Kuala (USK), Banda Aceh, Indonesia; Department of Islamic Economics, Faculty of Economics and Business, Universitas Syiah Kuala (USK), Banda Aceh, Indonesia; Department of Applied Islamic Finance, Politeknik Negeri Lhokseumawe, Lhokseumawe, Indonesia; Department of Management, Sekolah Tinggi Ilmu Ekonomi Sabang (STIES), Banda Aceh, Indonesia; Department of Management, Faculty of Economics and Business, Universitas Syiah Kuala (USK), Banda Aceh, Indonesia
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