THE EFFECT OF FINANCIAL REPORT TRANSPARENCY AND ZAKAT MANAGEMENT ON MUZAKKI TRUST

This study aims to analyze the effect of variable transparency of financial reports and zakat management at the National Amil Zakat Agency (BAZNAS) Lombok Timur on Muzakki trusts. As a non-profit organization, BAZNAS needs to pay attention to the satisfaction of the Muzakki, transparency and accountability of their institution to be able to increase Muzakki loyalty. The sample in this study is people who pay zakat (Muzakki) through BAZNAS. The Number of Samples used in this study amounted to 93 respondents, the data source was observations, questionnaires and documentations. The analysis of the data used IBM SPSS Statistics version 26. Analysis was carried out by several tests, success as validity test, reliability test, normality test, heteroscedasticity test, linearity test, linear regression analysis and coefficient of determination test. The results of this study indicate that the zakat management variable has a significance value of 0.014 <0.05 and a tcount value of 2.515> 1.98667, which means that the zakat management variable affects the trust of Muzakki. The transparency of financial statements has a positive and significant effect on Muzakki's trust, so the second hypothesis in this study is accepted. The results of this study indicate that the financial statement transparency variable has a significance value of 0.000 <0.05 and a tcount value of 5.208> 1.98667, which means that the financial statement transparency variable has an effect on Muzakki's trust. Zakat management and transparency of financial statements simultaneously affect the trust of Muzakki. So that the third hypothesis in this study is accepted. The results of this study indicate that the zakat management variable has a significance value of 0.000 <0.05 and an Fcount of 66,000> 3.10. So, it can be concluded that the variables of zakat management and financial statement transparency have a simultaneous effect on Muzakki's trust.


Introduction
Zakat is one of the important sectors in Islamic philanthropy. As the third pillar of Islam, zakat must be paid by every Muslim who meets the requirements as Muzakki to purify his wealth by distributing his zakat to zakat recipients (mustahik). 1 Zakat does not only function to help the economy mustahik but can also be a balancing instrument in the national economic sector. In the long term, the main goal of zakat is to transform mustahik into Muzakki. 2 This shows that zakat has the potential to overcome economic inequality and poverty in a country. 3 This gap is more or less influenced by several factors. First, there is still low awareness of obligatory zakat (Muzakki) and trust in BAZ and LAZ and the behavior of Muzakkii which is still oriented to the short term, decentralization and interpersonal. Second, the baseizakat unearthedistill concentrated in certain types of zakat, fitrah and profession. Third, the lowi intensive for obligatory zakat for pay zakat in particular deduction obligatory zakat is not exposed the double burden attitude distrustIpublic towards zakat institutions as rated institution of zakat unprofessional and poorly transparansi in zakat fund management. 4 The role of zakat management institutions in Indonesia is not yet ideal, marked by problems in zakat management. One of the big problems faced is that human resources (HR) are still relatively low because they do not make some zakat managers their main job or 4 Husin Bafadhal, "Zakat on Legal Entities: Toward Concept Perfection and Its Regulations in Indonesia," Al-Risalah: Forum Kajian Hukum dan Sosial Kemasyarakatan 21, no. 1 (2021): 13-32.

Al-Risalah
Vol. 21, No. 2, December 2021 196 career choice. However, as a side worker, managing zakat is only to fill spare time. 5 One of the variables affecting the low level of trust Muzakki in the BAZNAS is the transparency of financial report of the institution. Transparency of financial report is very im-portant for collecting and distributing zakat to the community. 6 This is based on reputation to provide a positive influence on the perceptions and views of Muzakki to pay zakat in BAZNAS. 7 In addition, the transparency of financial report also has a positive influence on Muzakki trust. 8 The low level of trust is influenced by the lack of transparency in the management of zakat funds. 9 About 80 percent of the population majority in Indonesia is Muslim, it mean that provides great a opportunity for collecting zakat funds. Based on national zakat statistical data, zakat fund collection in 2019 reaches 233.8 trillion that comes from income zakat as much as 139.07 trillion. 10 Related to the problem of zakat management at BAZNAS Lombok Timur, the zakat manager does not provide regular assis- tance and supervision of mustahik who receive productive zakat funds. Zakat managers should provide assistance and provide training in making financial reports as a form of accountability for mustahik for the capital that has been given. As the function of the zakat manager, namely as an empowerer. 11 Zakat managers should prepare a facilitator in the development of productive zakat funds and provide training in making accountability reports so that their implementation becomes more professional. So that Muzakki believes in the credibility of BAZ-NAS as one of the zakat management institutions.
According to Selamat Muliadi 12 perspective on Islamic law through international conference of zakat by BAZNAS Indonesia on 20 Safar 1442 H /8 October 2020 in Surabaya, the functions of management, namely planning, organizing, direction, actuating and controlling. With good zakat management, it will increase Muzakki's trust in BAZNAS Lombok Timur because the zakat funds collected can be managed in a trustworthy and professional manner. In terms of transparency of financial reports, BAZNAS Lombok Timur has not been open to information on its financial statements. This is proven, where at the end of every BAZNAS period, does not issue a magazine or publish financial reports through the mass media in informing the public of its financial reports. And there is no easy access for Muzakki to access their financial reports through the official website of BAZNAS Lombok Timur, namely at https://baznaslomboktimur.com/. So there are still many Muzakki who do not believe in paying their zakat through BAZNAS Lombok Timur Zakat that has been collected in East Lombok Regency annually is 15 billion. This figure is not in accordance with the potential annual zakat recorded by the National Amil Zakat Agency (BAZNAS) Lombok Timur, which is 25 billion every year. 13 This means that the Muzakki's trust is still low in distributing their zakat through an organization that manages and distributes zakat. 14 The factor of the low trust of people who want to pay zakat or Muzakki in the management of zakat funds, especially in the Amil Zakat Agency (BAZ) is related to the lack of transparency of financial statements. Another cause is that BAZ's accountability is still lacking and BAZ has not been able to provide more benefits to the community when distributing their zakat through BAZ compared to distributing their zakat directly. 15 This means that Muzakki expects the management of zakat by BAZ to be better which is followed by process of transparency and good public accountability, of course prioritize strong motivation in carrying out the mandate of the people. 16 The complexity of the provisions stipulated in zakat, especially those managed by BAZ, requires an accounting function to record and report on the receipt and management of zakat. 17 The National Amil Zakat Agency (BAZ-NAS) Lombok Timur is required to have accountability, transparency and the importance of improving application of zakat accounting. The Indonesian Accounting Association (IAI) issued Statement of Financial Accounting Standards (PSAK) No. 109 of 2019 concerning accounting for zakat, infaq and alms in it regulates and covers how to recognize, measure, present and disclose zakat, infaq and alms transactions. The concept of the metaphor of trust is described by the existence of accountability, management and transparency of financial statements which are a form of accountability of management or recipients of trust to the trustee for the management of the resources entrusted to him, both vertically and horizontally. 18 As a principle that guarantees freedom for everyone in obtaining information about the organization of an organization. 19 In this case the zakat organization and as one of the variables in governance of a good organization, so that transparency becomes an important aspect in zakat management, because it is a reflection of the nature of Tabligh. 20

Description of Respondents
The respondents in this study were the general public, they were divided into several groups based on demographics. The demographic characters used are gender, age, occupation, salary, type of zakat and the intensity of the period of zakat payment. aged 45-55 years, which is equal to 24% or 22 respondents. Then followed by 20% of respondents aged 25-35 years or 19 respondents. And the remaining 7% for respondents aged less than 25 years and 4% for respondents aged more than 55 years. The number of respondents by job type, the dominant respondent in this study worked as a civil servant, i.e. as much as 84% or 78 respondents. The remaining 10% or 9 respondents work as private employee and 6% or 6 respondents work as entrepreneurs.
The number of respondents by income, the dominant respondents in this study are respondents who have an income of 3-5 million and 1.5-3 million, respectively, by 43% or as many as 40 respondents. While the rest are respondents who have an income of more than 5 million by 14% or as many as 13 respondents.
The number of respondents by type of zakat, the respondents in this study were dominated by respondents who paid professional zakat, which amounted to 92% or 86 respondents while the rest are respondents who pay zakat fitrah by 8% or as many as 7 respondents.
The number of respondents by zakat payment period, there are 92% or 86 respondents who pay professional zakat every month. While the remaining 8% or 7 respondents who pay zakat fitrah every year.

The Effect of Zakat Management on Muzakki's Trust
The first hypothesis in this study states that the transparency of financial statements has an effect on Muzakki's trust is accepted. This is because the zakat management variable has a significance value of 0.014. Where this significance value is smaller than 0.05 so that the zakat management variable has a significant effect on Muzakki trust. In addition, based on the SPSS test, the tcount value is 2.515. This shows that zakat management has an effect on Muzakki's trust because tcount > ttable, where ttable is 1.98667. Thus, the first hypothesis in this study is accepted. The results of this study are also consistent with research conducted by Nasim dan Romdhon 21 which revealed that zakat management has an effect on Muzakki trust.

The Effect of Transparency of Financial Statements on Muzakki's Trust
The second hypothesis in this study states that the transparency of financial statements has an effect on Muzakki's trust. Based on the table above, the financial statement transparency variable has a significance value of 0.000, less than 0.05. So that the financial statement transparency variable in this study has a significant effect on Muzakki's trust. Based on the SPSS test, the tcount value is 5.208. Where the value of tcount > ttable where t table is 1.98667. Thus, the second hypothesis in this study is accepted. The results of this study are also consistent with research conducted by Assa'diyah and Pramono 22 , Yuliafitri dan Khoiriyah 23 which revealed that the transparency of financial statements has an effect on Muzakki's trust.

Zakat Management and Transparency of Financial Statement Simultaneously Affect Muzakki Trust
The third hypothesis in this study states that zakat management and financial statement trans- The amount of Rtable with a significant level of 5% with a total respondents conducted in this study were as many as 93 respondents amounted to 0.204. Based on the table above, it can be seen that all statement items in this study resulted in Rarithmetic which was greater than Rtable. Thus, it can be concluded that all statement items in the zakat management variable research instrument in this study are valid. The magnitude of Rtable with a significant level of 5 % with the number of respondents conducted in this study as many as 93 respondents amounted to 0.204. Based on the table above, it can be seen that all statement items produce Rcount which is greater than Rtable. Thus, it can be concluded that all statement items in this research instrument for the financial statement transparency variable are declared valid.

Reliability Test
Variable said to be reliable if the value is Cronboach Alpha > 0.60. The results of reliability testing for each variable in this study are as follows. From the data above, it can be seen that the value Cronboach Alpha of the zakat management variable instrument is 0.840. Thus, the instru-ment of zakat management variables in this study is stated to be reliable. From the data above, it can be seen that the value Cronboach Alpha of the zakat management variable instrument is 0.840. Thus, the instrument of zakat management variables in this study is stated to be reliable. From the data above, it can be seen that the value Cronboach Alpha of the zakat management variable instrument is 0.876. Thus, the zakat management variable instrument in this study is declared to be reliable. Based on the reliability test above, all instruments for each variable are reliable. This means that the instruments in this study have been consistent in measuring zakat management, financial statement transparency and Muzakki trust. Thus, the instrument in this study is feasible to be used in research. highest score of 30. While the lowest score is 18. The financial statement transparency variable data has an average count of 24.70 with a standard deviation of 2.831. As for the Muzakki trust variable, the highest score is 35. and the lowest score is 24. Muzakki's trust variable data has an average count of 29.51 with a standard deviation of 3.384.

Normality Test
Test was conducted to test whether the residuals in the regression equation were normally distributed. Normality testing in this study was carried out using the Kolmogorov-Smirnov (  Viewed from the histogram image above, it is clear that the regression model obtained is normally distributed. Where the curve shape is in the middle.

Figure 2. P-Plot Normality
Judging from the P-Plot graphic image above, it is clear that the regression model obtained in this study is normally distributed. Where it can be seen that the points follow and approach the diagonal line.
Based on the Kolmogorov-Smirnov test for normality, the value obtained from Monte Carlo sig. (2-tailed) of 0.131 more than 0.05. Thus, it can be concluded that all residuals in the regression model have been normally distributed, so that they have met the assumption of normality.

Multicollinearity
Test The multicollinearity test was conducted to determine whether the regression model had a correlation between the independent variables. A good regression model should not have a correlation between independent variables. The multicollinearity test carried out in this study used the value tolerance and variance inflation factor (VIF). If the value is tolerance more than 0.10 and the VIF value is less than 10, then the regression model is free from multicollinearity. The following are the results of multicollinearity testing in each regression model using SPSS version 26.
From the test results above, it can be seen that each independent variable has a VIF value <10 and a value Tolerance> 0.10. So that the regression model in this study does not occur multicollinearity. Thus, it can be concluded that the regression model has met the requirements of regression analysis.

Heteroscedasticity Test
Test is used to test whether there is an effect of residual value in the regression model. A good regression model is a model whose residual value has no influence in the regression model (homoscedasticity). Heteroscedasticity test was carried out using the Glesjer test, namely by regressing the absolute value of the regression residual with the independent variable. The regression model has met the assumption of heteroscedasticity if the significant value is more than 0.05. The following is a Glesjer test on each regression model using SPSS version 26.

Figure 3. Heteroscedasticity-Scatterplot Test
Judging from the picture above, the point spread is above and below or around zero. Then the spread of dots does not form a wavy pattern widens then narrows and widens again. Thus, it can be concluded that there is no heteroscedasticity in this regression model.
Based on data from the test glesjer above, it can be seen that the significance value of the regression results between the absolute value of the residual and the independent variables are all more than 0.05. So, it can be concluded that the regression model is free from heteroscedasticity.
Based on the classical assumption test above, it can be seen that the regression model in this study has met the prerequisites for the classical assumption test, namely the normality test, multicollinearity test and heteroscedasticity test. Thus, the regression model in this study has met the requirements and is feasible for regression analysis.  From the data above, it can be seen that the significance value in the regression model above is 0.000. This significance value is less than 0.05. While the F value calculated is 66,000 where the Ftable for the 5% probability level is 3.10. So, the Fcount > Ftable. Thus, it can be concluded that the independent variables in the regression model, namely zakat management and financial statement transparency simultaneously affect the trust of Muzakki. Thus, the regression model in this study is feasible for regression analysis.

Test the coefficient of determination (R2)
The coefficient of determination shows the influence of the independent variables on the dependent variable. The greater the value of the coefficient of determination, the greater the influence of the independent variables on the dependent variable. To know the coefficient of determination can be seen in the value of Adjusted R Square in the regression test. The following are the results of the coefficient of determination test for each regression model using SPSS version 26.

Hypothesis Test (t-test)
The t statistical test aims to determine whether the independent variable partially or individual-ly has a significant effect on the dependent variable. If Tcount > Ttable, the independent variable individually affects the dependent variable.
The formula to find the value of Ttable is as follows: Ttable = /2; n-1-k Ttable = 0.05/2; 93-2-1 Ttable = 0.025; 90 Ttable = 1.98667 From the statistical test results in Table 13, it can be described as follows: a. The zakat management variable has coefficients positive beta which means it has a positive relationship. Transparency variable with tcount of 2,515. While the Ttable for the 5% significance level is 1.98667. So, the value of Ttable > Ttable. The significance value of the zakat management variable is 0.014, which means the significance value is < 0.05. Because Ttable > Ttable and the significance value is less than 0.05, zakat management has a positive and significant effect on Muzakki trust. Thus, the first hypothesis in this study is accepted.  Source: Primary Data Processed, 2021 b. The financial statement transparency variable has coefficients positive beta, which means it has a positive relationship direction. The financial statement transparency variable with Tcount is 5.208. While the Ttable with a significance level of 5% is 1.98667. So that the significance value of the financial statement transparency variable is 0.000 which means less than 0.05. So that the transparency of financial statements has a positive and significant effect on Muzakki's trust. Thus, the second hypothesis in this study is accepted.

Conclusion
Zakat management has a positive and significant effect on Muzakki trust, so the first hypothesis in this study is accepted. The results of this study indicate that the zakat management variable has a significance value of 0.014 < 0.05 and tcount of 2.515 > 1.98667, which means that the zakat management variable has an effect on Muzakki's trust. The transparency of financial statements has a positive and significant effect on Muzakki's trust, so the second hypothesis in this study is accepted. The results of this study indicate that the financial statement transparency variable has a significance value of 0.000 < 0.05 and Tcount value of 5.208 > 1.98667, which means that the financial statement transparency variable has an ef-fect on Muzakki's trust. Zakat management and transparency of financial statements simultaneously affect the trust of Muzakki. So that the third hypothesis in this study is accepted. The results of this study indicate that the zakat management variable has a significance value of 0.000 < 0.05 and an Fcount of 66,000 > 3.10. So, it can be concluded that the variables of zakat management and financial statement transparency have a simultaneous effect on Muzakki's trust.