TRUST, RELIGIOUSITY, INCOME, QUALITY OF ACCOUNTING INFORMATION, AND MUZAKI DECISION TO PAY ZAKAT

This study tests the factors that influence the decision of muzaki in channeling zakat, namely: trust, religiosity, income, and quality of accounting information. This study is a survey of 40 muzaki from Amil Zakat Institution (known as LAZ) Zakat Sukses in Depok. This study uses the purposive sampling method. Data analysis using SPSS 25 software with multiple linear regression analysis. The results of this study indicate that trust, religiosity, income, and the quality of accounting information simultaneously influence the decision of muzaki to distribute zakat through LAZ Zakat Sukses in Depok. Partially, trust, religiosity, and income positively affect the decision of muzaki to distribute zakat through LAZ Zakat Sukses. Meanwhile, the quality of accounting information has a negative impact on muzakki's decisions in distributing zakat through LAZ Zakat Sukses. This study's scope is on the muzaki at LAZ Zakat Sukses Depok. Therefore, the results may not represent nationally. Therefore, similar studies in collecting more large-scale data and broader areas will be useful. The implication is that LAZ Zakat Sukses need to show zakat management's performance to increase muzaki trust.


INTRODUCTION
Islam has a solution for poverty alleviation through the zakat fund scheme . With the condition of Muslims who are still in poverty, it becomes essential to optimize the collection of zakat funds from the muzaki. The provision of zakat collection refers to the provisions of sharia and legislation. Shariah provisions for the collection of zakat are found in the Alquran surat At Taubah verse 103.
Furthermore, the provisions of the law on the collection of zakat are contained in Law No. 23 of 2011 on Zakat Management. According to the rules, zakat is a property that must be issued by a Muslim or a business body. It was given to those who are entitled to receive it following Islamic law. Thus, the collection of zakat has a firm basis, namely: following the Shari'ah (Alquran) and the rules and regulations that apply in Indonesia.
One of the districts that have such a large zakat potential is Depok. According to Hayati (2015), to find out how much potential zakat in Depok, then the potential calculation of zakat is done referring to Indonesian opinion of 2% of gross regional domestic product (GRDP) and average opinion of eight countries of 4.3% of GDRP. This model has also been used by Nur and Zulfahmi (2018), who calculated the potential of zakat in Lhokseumawe. The research results Nur and Zulfahmi (2018) found the potential amount of zakat in Lhokseumawe is IDR 187,710,9942.000 per year. With the same calculation model, the potential amount of zakat in Depok is obtained on average. In detail, this is illustrated in the table below. Based on the table above, the potential value of zakat in Depok is so large, reaching IDR 1,173.12 trillion per year. One of the zakat management entities that strives to maximize the potential of zakat in Depok is LAZ Zakat Sukses. As an illustration, LAZ Zakat Sukses has a working area in Depok, and has received a letter of recommendation No.105 of 2017 from the National Board of Zakat (known as Baznas) and a letter of decision from the Head of Regional Office of the Ministry of Religion Prov. West Java. Number 1082 of 2017 on the Granting of Operational Permits as a Zakat Amil Institution to Zakat Sukses Foundation.
Since starting operations in 2011, the collection of zakat, including infaq/alms, has only reached 1.3% or IDR 15 Billion in one year compared to the potential per year. In detail, the collection of LAZ Zakat Sukses is illustrated in the table below. With the high gap between the realization of zakat collection compared to the potential of existing zakat, it becomes essential to know more about the factors that influence the interest of muzaki to pay zakat, especially in Depok. A previous study conducted by Satrio and Siswantoro (2016) examined the factors of income, trust, and religiosity towards the interest of the public to pay zakat in the Amil Zakat Institution. From the tests conducted by Satrio and Siswantoro (2016) examined the factors of income, trust, and religiosity towards the interest of the public to pay zakat in the Amil Zakat Institution. From the tests conducted by Satrio and Siswantoro (2016) it is concluded that the factors of income, trust, and religiosity have a positive effect on the community's interest to pay zakat.
While the research results Nur and Zulfahmi (2018), with a location in the Lhokseumawe, show that the income factor does not affect muzaki's motivation to pay zakat. There are differences in the results of previous research, so in this study, the factors that will be tested are the factors that influence the decision of muzaki to pay zakat, namely: trust, religiosity, income, and quality of accounting information.

GOAL ORIENTATION THEORY
Goal Orientation is considered initially a dichotomy between mastery (learning goals) and performance goals (Dweck dan Leggett 1988), (Radosevich, Allyn, & Yun, 2007). According to Pintrich (2000) goal orientation is a function of individual differences and contextual factors, but the relative emphasis along this continuum varies between different models.
Goal Orientation provides the ability to survive through failure, setbacks, and challenges (McWilliams, 2014). Goal Orientation Theory consists of three dimensions: Learn, Prove Performance, and Avoid Proximal Performance (Payne, Youngcourt, & Beaubien, 2007). Payne, Youngcourt, dan Beaubien (2007) argue that the Avoidance Proximal Performance dimension is done on the grounds of the presence of antecedents and proximal and distal consequences of this dimension. The results of this study by Payne, Youngcourt, dan Beaubien (2007) successfully predicted job performance above and beyond cognitive and personality skills.

UNDERSTANDING ZAKAT
According to Hafidhuddin (2002), in terms of language, the word zakat has several meanings, namely al-barakatu (blessing), al-namaa' (growth and development), and ath-thaharu (purity). Meanwhile, in terms of zakat is part of the property with certain conditions, Allah SWT obligates the owner to be handed over to those entitled to receive it. Rosadi (2019) thinks that people who pay zakat will be free from stinginess, cultivate a sense of solidarity and togetherness.
According to Ali (2006), several conditions must be met so that zakat's obligation can be charged on property owned by a Muslim, namely: definite ownership, growing, exceeding basic needs, clean from debt, achieving nisab, and achieving haul.

DECISION
According to Laengge, Wowor, and Putro (2016), decisions are taken after going through a thought process that aims to drop a choice between existing alternatives. Laengge, Wowor, and Putro (2016), conclude the definition of the decision by considering several experts' opinions (e.g., Hasan Iqbal, M, 2004; Prajudi Atmosudirjo; and James A. F. Stoner). It is in line with Anwar's (2014) opinion, who said the decision is the determination of the desired choice. A decision occurs if a decision is made.  argues that in decision-making, it is necessary to consider four basic things, namely: clear decision, availability of complete information on the problem, understanding of concrete problems, use of tools in addition to the power of memory, placement of self-professionalism over interests and self-will. According to , all four are essential to apply to avoid difficult decisions. Further,  describes four factors that significantly influence the emergence of a decision: position or position, problems, situations and conditions, and goals.

TRUST
According to Ogi, Moniharapon, and Diza (2016), trust is awareness and feeling possessed by consumers to trust a product and used by service providers as a tool to establish long-term relationships with consumers. Therefore, Mukhsin (2017) argues that building belief is essential to creating customer loyalty. It is supported by Veno and Subagio (2013), opinion, who state that trust is the driving force behind an effective relationship.
Some other researchers eq. Widowati (2016), Adji, Jennifer, and Semuel (2014) also see the trust factor as important in increasing customer loyalty. In the context of the zakat management entity, then the customer here is muzaki as the party that pays zakat. The results of the study Nur and Zulfahmi (2018) show that trust has an effect on muzaki's motivation to pay zakat.

RELIGIOSITY
According to Rahmawati (2016), religiosity is a complex integration between religious knowledge, religious feelings, and religious actions in a person because religion involves all the functions of the human soul and body. Fitriani (2016) expressed the consistent meaning that a religiosity is a comprehensive unit of elements that makes a person referred to as a religious person and not just claim to have a religion. Glock dan Stark dalam Putriani and Shofawati (2015) describe religiosity into five dimensions, namely: Dimensions of belief (ideological), Dimensions of religious practice (ritualistic), Dimensions of experience (experimental), Dimensions of religious knowledge (intellectual), Dimensions of practice (consequential).
2.6. INCOME According to Qardawi (2004) income is the addition of property obtained from known and permanent sources (Satrio & Siswantoro, 2016). Meanwhile, Eryanto and Swaramarinda (2013) define income as the sum of the period's initial wealth, plus the total revenue earned during one period, not just consumed. In Islam, according to Nur and Zulfahmi (2018), the obligation of zakat is not only on wealth but also obligatory zakat on income. Nur and Zulfahmi (2018), give an example of zakat on income from agricultural products, merchandise, and other products obtained from various jobs and businesses.

QUALITY OF ACCOUNTING INFORMATION
One of the accounting information generated by a system is financial statements (Jansen, Morasa, & Wangkar, 2018). According to Ong et al. (2009:399) information quality is a measure of the quality of an information system's content. In previous research, Agihidayantari and Kurniawan (2020) found that the quality of accounting information positively affects the level of acceptance of zakat funds. The difference with this research is that the locus used is Baznas Buleleng Regency, a zakat management entity managed by a non-structural government agency. Meanwhile, LAZ is managed by the community with the legalities of foundations and mass organizations. Fendini, Kertahadi, and Riyadi (2013) argue that information systems that can produce information in a timely, accurate, and relevant manner and meet other criteria and measures of information quality will impact user satisfaction. To assess the quality of information can use five dimensions: accuracy (accuracy), timeliness, completeness, relevance, and consistency (DeLone & McLean, 2003).
The above description can be described as the relationship between trust, religiosity, income, and quality of accounting information with the following muzaki decisions.

RESEARCH METHOD
This research uses a quantitative type.. This study uses a correlational design to test four independent variables (trust, religiosity, income, and quality of accounting information) and one dependent variable (muzaki's decision). All variables are measured using 29 statement items on a 5-point Likert scale. This research population is muzaki LAZ Zakat Sukses in 2018, with 40 samples that are considered to represent respondents. Data collection, in this study, was carried out through a survey using a questionnaire. Data analysis was performed using descriptive statistics and Multiple Linear Regression using SPSS 25 software.

PROFILE OF LAZ ZAKAT SUKSES
Amil Zakat Institution (known as LAZ) Zakat Sukses is an institution that focuses on the poor's community empowerment program. Established in the form of a legal body of the foundation with the deed of establishment No. 01 May 02, 2011, Notary Nur Qomsah Sukarno, SH. and has obtained operational permission Amil Zakat Institution from the Ministry of Religion of West Java Province No. 1082 the Year 2017. With a strong determination, Zakat Sukses is present as LAZ and makes ZIS a strong pillar of support for the glory and well-being of the people. Through the programs carried out, the benefits of using zakat funds will be felt comprehensively and accurately.
The vision of LAZ Zakat Sukses is to become LAZ city level, which is a national model in realizing a resilient and caring society. Meanwhile, the missions carried out are 1) Develop community empowerment programs to build independence; 2) Develop a community participation system in developing concerns that are oriented towards the development of cooperation networks; 3) Implement the management of modern management-based organizations in accordance with the principles of Good Corporate Governance, and 4) Develop excellent services through optimizing the use of the latest technology.

INSTRUMENT TEST RESULTS
Instrument tests, including validity and reliability tests, were performed with the help of SPSS 25 software. The validity test calculations were performed using Bivariate Pearson correlation with the SPSS 25 program, which aimed to measure each item's validation in the questionnaire. The result is compared to the r table at the 5% significance level. With a total response of 40 people, obtained a table of magnitude 0.257. The validity test results of 38 items were used to determine the influence of factors of trust, religiosity, income, and quality of accounting information on muzaki decisions in channeling zakat. In detail, the results of the Validity Test are illustrated in the Table 3. Based on the Table 3, the basis of valid item decision making by comparing the value of Bivariate Pearson correlation results with a significance level of 5% with 40 respondents obtained a table of 0.257. Based on the results of the validity test conducted, it can be seen that the items in the questionnaire of trust, religiosity, income, quality of accounting information, and muzaki decisions are all valid. The validity test shows that r count> from r table at the significance level (a) = 5% so that 38 question items can be understood and worth researching.
The reliability test in this study was conducted to determine the instrument's reliability or measuring instrument. After testing its validity and obtaining valid items, then look for its reliability coefficient. The calculation of reliability is done by finding the value of Cronbach's alpha. The value of the alpha coefficient approaching 0.9 means that the details of the coefficient question are increasingly reliable. The results of the instrument reliability test are illustrated in the Table 4.  Table 4, the questionnaire's reliability test results obtain a reliability coefficient between 0.766 to 0.962, where the whole value is greater than 0.70. It indicates that all questionnaires used in this study are reliable or reliable and can be used as a data collection tool.
Normality testing was performed by looking at the Kolmogorov-Smirnov statistical test. It is comparing the probability (p) obtained with the significance level (a) 0.05. If the value is p> a, then the data is distributed normally or vice versa. Kolmogorov test results will be presented in Table 5. From the results of nominality tests with Kolmogorov-Smirnov, it is known that the significant value is 0.200> 0.05, so it can be concluded that the variables are normally distributed. The multicollinearity test aims to test whether the regression model found a correlation (strong relationship) between independent and independent variables. A good regression model should not correlate with independent variables. The statistical tools used to test multicollinearity are the value of tolerance and variance inflation (VIF) value. If the tolerance value> 0.1 and the VIF value <10, then there is no multicollinearity. The results of multicollinearity testing with SPSS 25 can be seen in the Table 7.
Based on the Table 7, the multicollinearity test results on the confidence variable trust (X1). It is with a tolerance value of 0.193> 0.1 and a VIF value of 5,169 <10. Variable religiosity (X2) with a tolerance value of 0.288> 0.1 and a VIF value of 3,475 <10 can be inferred on the nonmulticollinearity variability variable. Variable income (X3) with a tolerance value of 0.327> 0.1 and a VIF value of 2,687 <10 can be concluded that the variable income does not have multicollinearity. Variable accounting information quality variables with tolerance values of 0.276> 0.1 and VIF values of 3,617 <10 can be concluded that the accounting information quality variables do not have multicollinearity.

MODEL ACCURACY TEST RESULTS
The F test shows whether all the independent variables included in the model have a simultaneous influence on the dependent variables. Decisions are made based on comparing the value of F calculated by looking at the level of significance, then comparing with the level of significance that has been set (5% or 0.05). If the significance of F counts less than 0.05, then Ho is rejected, which means that the independent variable simultaneously affects the dependent variable. Based on the data in the Table 6, it is known that F counts 45,688 while the value of F in table 2.87 Based on the data, it is known that F counts> F tables so that Ho is rejected and Ha is accepted, meaning that together trust (X1), religiosity (X2), income (X3) and quality of accounting information (X4) influence the muzaki decision (Y). So this indicates that the proposed hypothesis is accepted or proven.

HYPOTHESIS TEST RESULTS
Hypothesis testing is performed to test the proposed hypothesis, accepted or rejected. The hypotheses put forward in this study are related to the influence of trust, religiosity, income, and the quality of accounting information on the muzaki decision to distribute zakat, infaq/shodaqah in LAZ Zakat Sukses. The following will discuss multiple linear regression analysis results using the IBM SPPS version 25.
Multiple linear regression analysis aims to determine the influence of independent variables, namely trust (X1), religiosity (X2), income (X3), and quality of accounting information (X4) on dependent variables, namely muzaki decision to channel zakat, infaq/shodaqah in LAZ Zakat Sukses. Based on the results of the double regression, the following results are obtained. Based on the regression results above, the linear regression line equation is obtained as follows: Y = -2,442 + 0,381 X1 + 0,327 X2 + 0,460 X3 + -0,062 X4 + e From the results of the double regression equation above, it can be explained as follows. From the regression coefficient, it is known that the constant value is -2,442; if all independent variables, namely trust (X1), religiosity (X2), income (X3), and quality of accounting information (X4) are equal to zero or constant then the magnitude of muzaki decision to distribute zakat, infaq/shodaqah (Y) of -2,442.
The regression coefficient of trust (X1) was 0.381 with positive parameters. It shows that if the trust increases, then the decision to channel zakat, infaq/shodaqah of 0.381 with the assumption of other independent variables remains. The regression coefficient of religiosity (X2) was 0.327 with positive parameters. It shows that if religiosity increases, then the decision to channel zakat, infaq/shodaqah of 0.327 with the assumption of other independent variables remains To determine whether the hypotheses submitted in this study are accepted or rejected, test the hypothesis with test t and test F. The results of hypothesis testing, illustrated as follows:

THE T-TEST (PARTIAL TEST)
The t-test aims to determine whether the independent variable or independent variable (X) partially (individually) affects the dependent variable or dependent variable (Y). This decision was made based on comparing the significant value of the t count value of each regression coefficient with a predetermined level of significance, that is, with a confidence level of 95% or (a=0.05). N = number of samples, k = number of dependent variables, and independent variables. df = n -k = (40-5) = 35 then obtained the t-table value = 1,689.
Suppose the significance of t count> 0.05, then the null hypothesis (Ho) is accepted, which means that it does not affect the dependent variable. Whereas if Ho's significance <0.05 is rejected, the independent variable affects the dependent variable. The results of the t-test can be seen in Table 8: Based on the table above, hypothesis testing can be performed for each independent variable, as follows. This study's first hypothesis suggests that trust (X1) has a significant effect on muzaki's decision to channel zakat, infaq/shodaqah. Based on the results of the t-test analysis, the calculation for the confidence variable (X1) is 2,657 with t-table = 1,689, then the calculation value> t-table. While the significance value of the calculation of the trust variable (X1) is 0.012, the significance value of the calculation <a (0.05). Based on these results, Ho was rejected, and Ha was accepted, which means that partially the trust (X1) has a significant influence on the decision of muzaki to distribute zakat, infaq/shodaqah (Y).
The third hypothesis of this study suggests that income (X3) significantly influences muzaki's decision to channel zakat, infaq/shodaqah (Y). Based on the t-test analysis results, the calculation for the income variable (X3) is 2,093 with a value of t-table = 1,689, then the value of t-test> t-table. While the significance value of the religiosity variable (X2) is 0.044, the significance value is calculated <a (0.05). Based on these results, Ho was rejected, and Ha was accepted, which means that partially income (X3) has a significant influence on the decision of muzaki to distribute zakat, infaq/shodaqah (Y).
This study's fourth hypothesis suggests that the quality of accounting information (X4) has a significant influence on muzaki's decision to channel zakat, infaq/shodaqah (Y). Based on the t-test analysis results, the calculation for the quality of the account information quality variable (X4) is 0.285 with t-table value = 1,689, then the t <t-table count value. While the significance value of the accounting information quality variable (X4) is 0.777, the significance value is calculated> a (0.05). Based on these results, Ho is accepted, and Ha is rejected, which means that partially the quality of accounting information (X4) has no significant effect on the decision of muzaki to distribute zakat,infaq/shodaqah (Y).
This research was conducted to analyze the influence of trust, religiosity, income, and quality of accounting information on muzaki decision to distribute zakat, infaq/shodaqah through LAZ Zakat Sukses. These factors are limited to trust, religiosity, income, and quality of accounting information. In the study, all variables significantly influence the decision of muzaki to channel zakat, infaq/shodaqah. However, the quality of accounting information variables does not partially affect the decision of muzaki to distribute zakat, infaq/shodaqah.
Influential belief in the decision of muzaki to channel zakat, infaq/shodaqah. Based on the research results, it is known that trust has a significant level of 0.012. The results of the t-test on the confidence variable stated that the significance of the t-test < 0.05. While the calculated t value obtained is 2,657> t-table value is 1,689. Based on these results, the hypothesis that states a significant, influential belief in the decision of muzaki to distribute zakat, infaq/shodaqah is stated to be accepted. The higher the trust, the higher the muzaki decision to channel zakat, infaq/shodaqah through LAZ Zakat Sukses.
Influential trust in the decision of muzaki to channel zakat, infaq/shodaqah. Based on the research results, it is known that trust has a significant level of 0.012. The results of the t-test on the confidence variable stated that the significance of the t-test < 0.05. While the calculated t value obtained is 2,657> t-table value is 1,689. Based on these results, the hypothesis that states a significant, influential belief in the decision of muzaki to distribute zakat, infaq/shodaqah is stated to be accepted. The higher the trust, the higher the muzaki decision to channel zakat, infaq/shodaqah through LAZ Zakat Sukses.
Religiosity has influenced the muzaki decision to channel zakat, infaq/shodaqah. Based on the research results, it is known that religiosity has a significant level of 0.003. From the results of the t-test on the confidence, the variable stated that the significance of the t-test < 0.05. While the calculated t value obtained is 3,226> t-table value is 1,689. Based on these results, the hypothesis stating that religiosity has a significant influence on the decision of muzaki to distribute zakat, infaq/shodaqah is stated to be acceptable. The higher the religiosity, the higher the muzaki decision to channel zakat, infaq/shodaqah through LAZ Zakat Sukses.
Income influences the decision of muzaki to channel zakat, infaq/shodaqah. Based on the research results, it is known that income has a significant level of 0.044. The results of the t-test on the religiosity variable stated that the significance of the t-test < 0.05. While the t-test value obtained is 2,093> t-table value is 1,689. Based on these results, the hypothesis stating that religiosity has a significant influence on the decision of muzaki to distribute zakat, infaq/shodaqah is stated to be acceptable. The higher the income, the higher the muzaki decision to channel zakat, infaq/shodaqah through LAZ Zakat Sukses. Bahri,Suhaeti & Nasution: Trust,Religiousity,Income,Quality Of Accounting Information,.. 55 The quality of accounting information does not affect muzaki's decision to distribute zakat, infaq/shodaqah. Based on the research results, it is known that the quality of accounting information has a significant level of 0.777. The t-test results on the confidence variable stated that the significance of the t-test> 0.05. While the calculated t value obtained is 0.285 < t-table value is 1,689. Based on these results, the hypothesis stating that the quality of accounting information does not significantly affect the decision of muzaki to distribute zakat, infaq/shodaqah is accepted. The higher the quality of accounting information, but does not affect the decision of muzaki to distribute zakat, infaq/ shodaqah through LAZ Zakat Sukses.
Based on the explanation above, this research finds that trust, religiosity, and income variables positively affect muzaki's decision to distribute zakat through LAZ Zakat Sukses. Meanwhile, the quality of accounting information has a negative impact on muzaki decisions in distributing zakat through LAZ Zakat Sukses.
In Goals Orientation Theory, McWilliams (2015) states that the ability to survive is obtained from experiences in failures, setbacks, and challenges. Payne, Youngcourt, and Beaubien (2007) cover three dimensions: learn, prove performance, and avoid proximal performance. Thus, LAZ Zakat Sukses need to show the performance of zakat management to increase muzaki trust. Furthermore, with the religiosity variable, LAZ Zakat Sukses needs to continue maintaining and improving the implementation of religiosity's value.
The variable quality of accounting information shows a negative value. It shows that in the phase of interest in muzaki, accounting information quality has not become a concern of muzaki. However, in the muzaki phase, the quality of accounting information becomes essential. It is in line with the results of previous research conducted by Agihidayantari and Kurniawan (2020), which found that the quality of accounting information positively affects the level of receipt of zakat funds. Likewise, with the results of previous research by Fendini, Kertahadi, and Riyadi (2013), the quality of information will impact user satisfaction. Therefore, it is for LAZ Zakat Sukses to maintain and improve accounting information quality to give satisfaction to muzaki.

CONCLUSION
In Islam, zakat is the best solution to alleviate poverty. One of the zakat management entities that collected and distributed zakat is LAZ Zakat Sukses, with a Depok work assignment. This study has examined the factors that influence muzaki decisions in zakat distribution, namely: trust, religiosity, income, and the quality of accounting information. This research has also conducted a survey of 40 muzaki from LAZ Zakat Sukses in Depok with purposive sampling. Data analysis using SPSS 25 software with multiple linear regression analysis.
The results of this study indicate that trust, religiosity, income, and the quality of accounting information simultaneously influence the decision of muzaki to distribute zakat through LAZ Zakat Sukses in Depok. Partially, trust, religiosity, and income positively affect muzaki's decision to channel zakat through LAZ Zakat Sukses. Meanwhile, the quality of accounting information has a negative impact on muzaki's decision to distribute zakat through LAZ Zakat Sukses. Thus, LAZ Zakat Sukses need to show the performance of zakat management to increase muzaki trust.
This research is limited to the muzaki at LAZ Zakat Sukses Depok. Therefore, the results may not be representative nationally. Therefore, a similar study in collecting data on a larger scale and a wider area would be useful.