Measurement of the Zakat Transparency Index of Amil Zakat Institutions (LAZ) in Banten Province, Indonesia.

As an institution that manages social funds, transparency must be met for the Amil Zakat Institution. By measuring the zakat transparency index, the Amil Zakat Institution can find out the extent of the implementation of transparency in the organisation. Information disclosure to the public is believed to increase public confidence in paying zakat at the Amil Zakat Institution. This study aims to measure the zakat transparency index of the Amil Zakat Institution in Banten Province. The Simple Additive Weighting (SAW) method is used to calculate the transparency index of zakat institutions. The Simple Additive Weighting (SAW) method is a multiple attribute retrieval method, where the weight of each predetermined dimension is multiplied by each variable weight, then added up. The results showed that the Amil Zakat Institution in Banten Province was included in the reasonably transparent category with an index of 0.706.

Province are decreasing from year to year, these problems still exist and become a joint work to be solved.
In Islam, zakat is one of the most relevant social-economic instruments in helping the government to reduce poverty and inequality. The results of an empirical study conducted by Puskas BAZNAS show that zakat has a significant impact on poverty, especially in Banten Province (Puskas Baznas, 2019a However, this value decreased to 0.04 after receiving zakat funds. This data shows that the income gap after receiving zakat funds is lower than the condition before zakat funds and illustrates that the poor group's situation is getting better. Furthermore, the value of P1, P2, P3 also decreased after receiving zakat funds. This data shows that the poverty gap is getting smaller or reduced by Rp.103,283. Likewise, the value of poverty severity (Sen Index and FGT Index) shows a decreasing value. As a country with the largest Muslim population globally, Indonesia has an enormous zakat potential. Several empirical studies state that the potential value of Indonesian zakat is above Rp. 200 trillion, as suggested by Firdaus et al. (2012) and Asfarina et al. (2018).
Meanwhile, in 2019, the BAZNAS Puskas conducted a Zakat Mapping Potential Indicators (IPPZ). The results of the IPPZ study show that the potential for zakat in Indonesia in 2019 reaches Rp.233.8 trillion. However, the potential for zakat in Indonesia can be described by the various studies above. It has not been supported by achievements in collecting zakat in the field. This data means that there is a very high gap between the potential and reality of the collection. Judging from the statistical report of Baznas (2018), the actual data on the collection of national Zakat, Infaq and Alms (ZIS) by the official According to Huda and Sawarjuwono (2013), the large number of muzakki who pay zakat directly to mustahik without intermediary zakat institutions is one of the leading causes of the imbalance between the potential of zakat funds and their realisation.
This data illustrates that still, people do not believe in the Zakat Management Organization (OPZ). Ascarya and Yumanita (2019), in their research, found that the low level of transparency of the Zakat Management Organization (OPZ) was the leading cause of the typical collection of zakat funds. Transparency is an important dimension in measuring the credibility of an institution's financial management accountability.
Transparency is one of the principles in Good Corporate Governance (GCG). There are at least four GCG principles, namely transparency, accountability, responsibility, equality and fairness. For a zakat institution, the trust of muzakki in paying their zakat obligations is formed from their perceptions regarding the management of zakat funds. The level of confidence of the muzakki is related to the reputation of the Zakat Management Organization (OPZ), accountability for information disclosure, the effectiveness of zakat management and the satisfaction of muzaki with zakat payment services (Nurfadhilah and Sasongko, 2019). Thus, the level of transparency of financial and non-financial information is the key to the trust of every stakeholder. So it is necessary to measure the level of transparency of Zakat Management Organizations (OPZ), especially in Banten Province. Knowing the Zakat Management Organization (OPZ) level of transparency will always make a positive contribution to increasing transparency to realise public trust.

Transparency Theory
Transparency provides open and honest financial information to the public based on the consideration that the public has the right to know openly and thoroughly the responsibility for managing the resources entrusted to them. According to Hasan (2011), transparency is openness in implementing the decision-making process and transparency in presenting relevant material and information about the company. Sending reports to all parties openly related to management operations by including all elements as the basis for decision-making and implementing activities. Disclosure of information determines the reliability of a financial statement. Williams (2005) revealed that transparency has three elements, namely relevance, timeliness and reliability.
Meanwhile, Dubbink et al. (2007) define transparency as having characteristics of effectiveness, freedom and virtue, and trust in the organisation. In his research, transparency is often described as conscientious communication, impartiality, and far from manipulation. Thus, the primary purpose of transparency is communication and openness (Barth and Landsman, 2013).
Transparency is often described as conscientious communication instead of partiality and manipulation (Bushman et al., 2004). The subject of transparency depends on information, including financial and non-financial information, economic and social responsibility disclosures, annual reports, internet sites, communication channels, information dissemination, etc. Transparency determines accountability mechanisms.
The transparency system helps improve the quality of financial reporting and accountability mechanisms.

Transparency in Islamic Perspective
Although it does not explicitly explain the implementation of transparency, the c. The primary value of trust is trustworthiness; it is revealed that there is trust, responsibility, transparency, and time from the business.
Transparency is a condition of openness to all actions and policies of the authorities. In zakat management, the intended source is an institution that is authorised After measuring the three dimensions, then categorising the index calculation results with a value range of 0.00 -1.00, which means that if the index value is closer to 1.00, the better the level of transparency in an OPZ.

Research Method
This study aims to measure the transparency index of zakat institutions. The authors refer to the OPZ transparency index issued by the Center for Strategic Studies

Data Types and Sources
The type of data used in this study is primary data sourced from the results of structured interviews and the consequences of questionnaires at the zakat institutions studied when the transparency index was implemented. While the secondary data used is the financial statements of the zakat institutions looked. Sources of data obtained from the website and the results of the internal audit of zakat institutions.

3.2. Population and Sample
The population in this study is the Amil Zakat Institution ( The sampling technique in this study used saturated sampling. Saturated sampling is a sampling technique if all members of the population are sampled. This sample is used if the population is small, less than 30. Therefore, the five people in this study were all used as research samples.

OPZ Transparency Index Calculation Model and Stages
The model for calculating the transparency index of zakat managers from the Amil Zakat Institution (LAZ) in stages is as follows: 1. Make a Likert scale scoring with a range of 1-5, where 1 describes the worst condition and 5 is the best condition. This score is made for all variables that make up the transparency index. Details of scoring for each variable are in the appendix.
2. Calculating the Index of each variable, the formula for calculating the Index on each variable is as follows:

Rating Range and Rating Category
The assessment categories used in determining the OPZ transparency index can be seen in the following table: The range of values used in the Index is between 0.00-1.00. The closer to 1.00, the   Table 5, it can be seen that each of the transparency scores of each dimension. For example, financial transparency gets a score of 0.159. This finding is because disclosure of information on financial statements is an indicator in calculating financial transparency.
Meanwhile, management transparency which is calculated using indicators of openness in managing organisations and public services, gets a score of 0.271. Meanwhile, the program transparency score is where collecting and distributing zakat are the leading indicators.
The transparency of the amil zakat institution program received a score of 0.320. From these three dimensions, the total transparency index score of the amil zakat institution can be calculated, which is 0.751. The range of values and categorisation of the assessment on the OPZ transparency index is included in the criteria for being quite transparent.  The results of the calculations of the three dimensions (finance, management and programs) as well as the total transparency index of zakat, zakat amil, and zakat

The Zakat
institutions Baitul Ummah Banten foundation can be seen in the following table:

The Zakat Transparency Index of the Amil Zakat Institution of the Griya Yatim Dhuafa Yayasan Foundation
The results of the calculation of the dimensions of financial transparency, management transparency, and program transparency, as well as the total zakat transparency index of the amil zakat institution of the Griya Yatim Dhuafa foundation, can be seen in the following table:

Transparency Index of Dompet Dhuafa Amil Zakat Institutions
The calculation of the zakat transparency index of the amil zakat institution of the Dompet Dhuafa foundation is based on three dimensions, namely financial, management and program transparency. The results of the calculation of these three dimensions and the total transparency index of zakat amil zakat institutions in Dompet Dhuafa can be seen in the following table:  System is well integrated with SIMBA. The presence of SIMBA is designed to make reports, storing data and information owned by BAZNAS as an institution that is mandated to be the coordinator of zakat management nationally. Web-based, SiMBA is a centralised application so that it can be used by Provincial BAZNAS, Regency/City BAZNAS and LAZ without having to go through a complicated installation process.

Conclusion
As an institution that manages public funds, transparency is essential for the Amil Zakat Institution. The more open the Amil Zakat Institute to the public, the more trustworthiness of muzaki to pay zakat through the Amil Zakat Institution in their respective regions. Banten Province has a large zakat potential, but there is a gap between the potential for zakat and the reality of collecting zakat funds. This condition causes the empowerment of zakat as an instrument in poverty alleviation is not maximal, especially in Banten Province. So it is necessary to measure the transparency of the Amil Zakat Institution as an evaluation material in realising public trust. The