Reputation, Transparency, Trust and Waqif’s Perception on Nadzir’s Professional Towards Intention to Act Waqf: Empirical Study in Pondok Modern Darussalam Gontor (PMDG)

This study aims to explore the reputation, transparency, trust, waqif perception of nadzir’s professionalism, and the intention to pay waqf in Gontor Institution. This study based on the theory of planned behavior (TPB) which examines the effect of reputation, transparency, trust toward waqif perception of Nadzir’s professionalism and intention to pay waqf. The approach this study is a quantitative approach with structural equation modeling-partial least square (SEM-PLS) measurements. The number of respondents 200 alumni of the Pondok Modern Darussalam Gontor. The findings in this study indicate that reputation, transparency, trust have a significant positive effect on the intention to pay waqf at Pondok Modern Darussalam Gontor with the waqif’s perception of nadzir’s professionalism as mediating effect. Other findings indicate that trust as moderating effect between reputation and waqif perception of nadzir’s professional.


INTRODUCTION
Waqf has developed into a thriving socio-economic institution in the Middle East, North Africa and Asia for nearly half a millennium (Abdullah, 2019). The study of waqf is currently developing rapidly from various aspects such as the management of waqf, the economy of waqf, etc. (Sukmana, 2020) stated that the keywords awaqaf, waqf and Islamic endowment fund that appeared on international indexed article search engines for the 2010-2019 period were 10,515 articles. In addition, the waqf movement is also growing rapidly in various parts of the world, for example in Indonesia, the cash waqf linked sukuk was initiated by the Indonesian Waqf Board (BWI, 2021).
Waqf is an Islamic treasure that can be used as an instrument of poverty alleviation and wealth distribution and can be used as a source of wealth for Muslims (Razak, 2020). The potential for waqf in Indonesia is very large, the President of the Republic of Indonesia stated that the potential for waqf in Indonesia reaches 2,000 trillion rupiah, and the potential for cash waqf is up to 188 trillion rupiah, which means that the waqf assets are beneficial for the social welfare of the community (Laucereno, 2021). However, in the management of waqf assets in Indonesia there are still obstacles, the biggest obstacle is that the majority of waqf assets are passive, meaning that these waqf assets have not been managed productively. According (Muntaqo, 2015), the majority of Muslims in Indonesia view waqf only for passive religious interests and not for the social welfare of society.
In addition, the problem of waqf practice is often carried out in a conventional manner which in practice is prone to conflicts of interest, sometimes even ending up in court due to a dispute over waqf assets. This condition is exacerbated by rampant indications that point to irregular practices in the management of waqf assets, and not a few waqf assets are lost and become the property of nadzir (Riyanto, 2018). To secure waqf assets from interference by irresponsible parties, professional waqf nadzir is needed (Rosadi, Effendi, & Busro, 2018). Thus, if it is carried out with good and correct management, it will produce great benefits for the interests of the ummah. Waqf management which is currently carried out by some parties seems closed and unprofessional must be abandoned, open management must be carried out with the principles of transparency and accountability and professionalism (Baharuddin & Iman, 2018). Because the implementation of waqf contains the value of worship to Allah SWT, its implementation cannot be separated from the demands outlined by the Prophet Muhammad SAW, namely creating good management so that it can bring the greatest benefit for the benefit of the wider community (Manan et al., 2013: 376).
According to (Çizakça, 1995) Historical evidence shows that a very attractive potential lies in cash waqf. The waqf system has become empirical evidence of the economic success of the ummah in the heyday of Islam. The modernization of the waqf system has succeeded in significantly reducing government spending, including streamlining the state sector and eliminating usury. Furthermore (Shukor et al., 2019) explained that cash waqf has played an important role in increasing government cash and improving the socio-economic conditions of Muslims. In addition, cash waqf funds have a very large potential and role in helping universities to help finance their students and the institution itself (Osman, Mohammed, & Amin, 2013). (Shukor et al., 2019) explored the participation of Muslims in cash waqf, finding that Muslims view waqf as part of shodaqoh in which they believe that they will be rewarded in the afterlife. Although the research respondents revealed that they were satisfied with the waqf and intend to give the waqf at a later date, they felt insecure about the distribution of waqf funds, due to the lack of transparency in the management of waqf by their nadzir. In addition, the reputation of the waqf institution is also very important to be considered by prospective waqf. Waqf candidates will look at the track record of the waqf management institution before committing to waqf, so transparency and reputation are important things for nadzir professionals to pay attention.
Pondok Modern Darussalam Gontor is one of the waqf institutions that has been endowed by its founder in 1951 to coincide with the quarter century anniversary of the age of Pondok Modern Darussalam Gontor. To provide legal provisions, the founder pledged waqf in 1958 by signing the waqf charter (Fasa, Rofiqo, & Oktarina, 2016). According the Center for Study of Riligion and Culture (CSRC) UIN Syarif Hidayatullah Jakarta stated that the Pondok Modern Darussalam Gontor (PMDG) was successful in developing its productive waqf. Thus PMDG can be a role model for waqf-based educational institutions (Huda, 2014). Pondok Modern Darussalam Gontor manages waqf with trustworthy, transparent and professional principles so that the name PMDG is known at home and abroad.
With the problems in the introduction, this study aims to statistically examine the role of reputation, transparency to professionalism of nadzir and trust as moderating variables in the study of waqif's intentions.
Jumhurul ulama' argues that waqf is holding assets that can be used while the goods are still intact, by completely stopping the control of these items from the person who donates them and others, for the management of these items for the purpose of mashlahah in order to get closer to Allah SWT (Zuhaili, 2006:271). The Maliki school of thought says that waqf is the owner of the property making the result of the property he owns even though the ownership is by renting or making income from the property (Zuhaili, 2006: 272).
Jumhur Ulama' argues that the pillars of waqf are sighat, waqif, mauquf alaih and nadzir. As for qobul from the Hanafiyah circle, it is not part of the pillar of waqf. Meanwhile, among malikiyah and Syafiiyah circles, and some Hanabilah qobul are harmonious, if the waqf is for a certain person and he has the right. If not, then a guardian is required to accept it (Zuhaili, 2006: 273).

Theory of Planned Behaviour
This study investigates the role of reputation and transparency of nadzir in determining people's intention to do waqf in the Gontor institution. In Islam, intention is an important element in determining one's actions. A sincere intention makes converting acts into acts of worship. Thus, good intentions will have an impact on efforts for waqf and will create sustainable wealth for future generations. From Umar bin Al-Khattab, Muhammad, PUBH said: "This study investigates the role of reputation and transparency of waqf nadzir in determining people's intention to do waqf in the Gontor institution. In Islam, intention is an important element in determining one's actions. A sincere intention makes converting acts into acts of worship. Thus, good intentions will have an impact on efforts for waqf and will create sustainable wealth for future generations. Umar bin Al-Khattab, who said: "Actions are dependent upon their Intentions and every person will get the reward according to what he intended for" (HR Bukhari, No.1).
The theory of planned behavior is a theory which states that the intention as factors that affect a person's behavior (Ajzen, 1991(Ajzen, )1985(Ajzen, , 1987. Ajzen defines intention as the main actor to actualize behavior. Meanwhile, intention is influenced by three factors, namely attitudes towards behavior, subjective norms and behavior control. (Shukor et al., 2019: Niswah et al., 2019 Using TPB to explain the behavior of donors in donating assets for zakat, the findings of his research suggest that it supports the TPB model and states that attitude is one of the important predictors of intention to donate. Thus, the TPB will be useful to confirm these findings in the context of waqf at Gontor Institution.

Reputation
Reputation is defined as people's perceptions of organizational honesty and concern for stakeholders (Doney & Cannon, 1997). The reputation of the organization is important because it signals a new potential customer that will contribute to a long-term relationship with the customer (Shukor et al., 2019) reputation has positive effect on intention (Yoon, Guffey, & Kijewski, 1993). In philanthropic organizations, reputation is very important for the organization to convince waqif's candidates for waqf in the organization (Bennett & Gabriel, 2003;Shukor, Anwar, Aziz, & Sabri, 2017).
Several studies suggest that reputation has positive effect on intentions. Positive reputation positively influences a person's intention to behave (Doney & Cannon, 1997;Ganesan, 1994;Shukor et al., 2019). Furthermore (Shukor et al., 2017) that a good reputation affects the initiation of a relationship and the continuation of an established relationship (Anderson, Lodish, & Weitz, 1987). Therefore, waqf organizations need a reputation to stimulate the intentions of prospective waqf and other stakeholders (Bennett & Gabriel, 2003). In line with previous studies, this study hypothesizes that: H1 = Reputation has positive significant effect on waqif perception on nadzir's professionalism.

Transparency
Transparency is built on the freedom to obtain information needed by stakeholders and the public. Transparency means that the report is prepared honestly and can be accessed by the public (Jayanto & Munawaroh, 2019) (Jayanto & Munawaroh, 2019). Transparency is defined as the availability of information within the organization that enables external parties to monitor the internal performance of the organization (Grimmelikhuijsen & Meijer, 2014). transparency seen from its object includes (1) transparency of the decision-making process, (2) transparency of policy content, and (3) transparency of results. This study focuses on proactive disclosure of policy results. Various theories have concluded that the quality of information is an important part of transparency. There are at least three points, namely (1) transparency of information, (2) clarity of information, (3) accuracy of information (Schnackenberg & Tomlinson, 2016) (Schnackenberg & Tomlinson, 2016).
Transparency is the responsibility of the manager of waqf assets to Allah SWT and other stakeholders related to the freedom of access to information in the management of waqf assets. If the institution is able to provide accountable and transparent reporting, it can be ensured that the community will be more satisfied and more confident in providing waqf assets through the waqf management institution and increase the interest in waqf in the provision of waqf assets (Jayanto & Munawaroh, 2019). Studied (Ahmad & Rusdianto, 2020)previous studies have still been silent on exploring the intention of cash waqf in the context of Baitul Maal wat Tamwil (BMT stated that transparency has a significant positive effect on the mandate of waqif and the intention to donate money through Islamic microfinance institutions. (Farwell, Shier, & Handy, 2019) stated that transparency has a positive effect on trust in non-profit institutions. In this research, the basic argument is that transparency will give birth to the public perception that waqif perception of nadzir's professionalism has affect on intention to pay waqf. H2 = Transparency has positive significant affect on waqif perception on nadzir's professionalism.

Trust
Research on belief is widely used in various fields of study such as psychology, sociology, economics, management, marketing, philanthropy, etc (Bennur & Jin, 2017;Zaidun, Muda, & Hashim, 2020). Trust has been seen as an essential element for organizational success (Ben Sedrine, Bouderbala, & Hamdi, 2020). Trust is a condition when one of the parties involved in a relationship believes in reliability, honesty integrity, and cooperative behavior based on shared values (Morgan & Hunt, 1994). Trust will create a sense of security and reduce the perception of risk in a relationship (Bennett & Gabriel, 2003). The result of trust is a strong belief that trustworthy parties are reliable and have high integrity, which is related to qualities such as consistency, competence, honesty, fairness, responsibility, mutual cooperation, and generosity (Dwyer, Schurr, & Oh, 1987).
Previous studies have referred to trust as moderating variabel such as (Jiang & Probst, 2019) which states that trust moderating effect negatively between job insecurity and work satisfaction. The findings of studies that have been conducted by (Chahal & Rani, 2017) stated that trust moderating effect positively between social media, brand engagement and brand equity. (Ben Sedrine et al., 2020) found that trust moderating effect between distributed leadership (quality support function, quality of supervision function, participation in decision making, cooperation within the team) and organizational commitment.
Trust is the basis for the formation of commitment in organization and knowledge, it can be used as a moderating variable between transparency, reputation and waqif perception on nadzir's professionalism. Based on previous studies we has hypothesis H3 = Trust positive significant effect on waqif perception on nadzir's professionalism. H4a = Trust as moderating effect relationships between transparency and waqif's perception on nadzir's professional. H4b = Trust as moderating effect relationships between transparency and waqif's perception on nadzir's professional.
Perception is the process of presenting individual meanings to their environment. Based on this perception, it can be used as a basis for making decisions to record the waqf assets that are managed to be productive (Zulkifli & Ali, 2019). Professional is a person's dedication to his job / profession by using the knowledge he has by always adhering to work standards, maintaining the continuity of the future of his profession and trying to always maintain the pride of his profession (Mediatrix et al., 2017).
The characteristics of professional Nazhir namely (Baharuddin & Iman, 2018): First, have specific skills to be able to do a good job. This expertise is usually acquired from education, training, and experience gained over a period of time. This knowledge, expertise and skills enable professional people to identify problems correctly and precisely. With this knowledge and skills, it is possible for a professional to carry out his duties with a high level of success with good quality. Second, high moral commitment. For the social service profession, moral commitment is stated in the form of a professional code of ethics. This ethic is a rule that must be followed in carrying out work. This professional code of ethics is intended to protect the public from loss and negligence, whether intentional or not, and is intended to protect the profession from bad behavior.
Third, professional people, usually live from the profession they do. He is paid a decent salary as a consequence of the exertion of all energy, mind, expertise, and skills. Fourth, community service, there is a moral commitment contained in a professional code of ethics in which people who carry out a profession prioritize the interests of society rather than their own interests. Fifth, legalization, licensing. For a profession that concerns the interests of the public and is related to human values, then that profession must be a legal and permissible profession.
Several previous studies revealed an indication of a relationship between people's perceptions of Nazdir's professionalism in managing waqf assets and people's intention to do waqf, such as (Basri & Maryanti, 2020) which states that nadzir who manages waqf assets professionally will improve the performance of productive waqf in Jambi. Studie's (Johari et al., 2014) stated that the professionalism of Nadzir will have an impact on the intention to repeat waqf. Studie's (Valeau, Paille, Dubrulle, & Guenin, 2021) stated that professionals have a significant positive effect on organizational commitment. (Samsudin, Abdullah, & Osman, 2020) found that professionalism has a positive and significant effect on decision making. From this previous research hypothesized that: H5 = Waqif's perception on nadzir's professional has positive signifigant affect on intention to act waqf.

Conceptual Framework
In order to measure the intention to act waqf, there are four main variables used mainly; reputation, transparancy, trust and Waqif's perception on nadzir's professiona. This research paper we use conceptual framework as below:

METHODS Data
The data used in this research is the primary with quationer collection technique 1-5 (disagree-agree). Sampling technique using purposive sample, namely alumni of Pondok Modern Darussalam Gontor with total respondent 200 alumni (Hair et al., 2014). This study involved 200 respondents from waqif to Gontor Institution. Table 1 presents the respondents' profile and economic characteristics on gender, marital status, age, education, island, and monthly income.

Model Development
Methodology in this research is path modelling with 5 variable and 5 hypotysis. The data collect from the waqif of Gontor Institution. This research used 6 months to search the data and analyzing. This research used the model formulation bellow: Waqif's perception on nadzir's professional = a 1 + β 1 Rep 1 x Trust 3 + β 2 , Rep 2 x Trust 3 + β 3 Trust 3 + e Intention to act waqf : a 2 + β 4 Prof 4 + e

Research Design
The researchers use the quantitative with path modelling because first, the population in this research is very widespread. Secondly, the study intends to test the hypothesis. The third researchers want to get accurate data, based on empirical and measurable phenomena. fourth, the study is about to test the validity of knowledge.
This research was conducted using a quantitative approach with partial least square structural equation modeling (SEM-PLS). It is acceptable if an individual item outer loading is greater than 0.70, composite reliability exceeds 0.70, and AVE exceed 0.50. This research used three measures to assess the discriminant validity: Fornell-Larcker criterion, cross-loadings ratio of correlations criterion (Hair, Black, Babin, & Anderson, 2014).

RESULTS AND DISCUSSION Validity and Reliability
The result of measurement model summary by Outer Loading, Cronbach's Alpha, rho_A, Composite Reliability, and Average Variance Extracted (AVE), R 2 and Q 2 . The result can be shown in the The constructs is confirmed as the results of Cronbach's alpha above 0.7 (Nunnally, 1978;Peterson, 1994)psychiatrists, and kindred professionals, in this chapter it will be assumed that the reader is already familiar with fundamental issues relating to behavioral measurement and, consequently, that there will be no need to discuss low-level principles. Rather, the discussion will center on controversial issues that are of immediate importance to the professional clinician or researcher in the behavioral sciences.
Whereas the examples chosen for this chapter to illustrate principles of measurement are particularly applicable to clinical diagnosis, the principles are quite general to empirical science. Because some methods of statistical and mathematical analysis are intimately related to the development and use of measurement methods, critical comments will be made about some prominent approaches to statistical analysis, but details regarding their applications will be left to referenced sources rather than be discussed in detail here. (Any reader who is not already familiar with fundamental principles of psychometric theory and analysis, or would like a refresher course in that regard, might want to consult my book Psychometric Theory, 1978.. rho_A confirmed that the result above 0,7. Composite reliability values confirm the high level of reliability and internal consistency of all the constructs as the outer loading for all the items were higher than the threshold value of 0.6. The Average Variace Extracted (AVE) result greater than the threshold value of 0.5, so the convergent validity for all the constructs is proved (Hair et al., 2014).
Adjusted R square value is the coefficient of determination in endogenous construct. According to (Hair et al., 2014), the category of Adjusted R square values was divided into three, strong (0.67), moderate (0.33) and weak (0.19).
Based on the table above, it can be concluded that intention has a intention to waqf adjusted R Square value of 0,162 and waqif's perception of nadzir professional R Square value of 0,663. Meaning that the intention variable as an endogenous variable can be explained by its exogenous latent variables: Intention to Waqf 16,2% and the remaining 83,8% explained by other variables outside the research. Waqif's Perception of nadzir professional has a value 66,3% explain by reputation and transparency and 33,7% explained by others variable outside this research.
Based on (Chin, 2010) the resulting Q 2 values larger than 0 indicate that the exogenous constructs have predictive relevance for the endogeneous construct under cinsideration. Predictive relevance Q 2 0.02 that the small predictive relevance, 0.15 medium, and 0.35 large. The result Q 2 of intention to waqf has 0,115 and waqif's perception of nadzir professional 0,428. That explain the intention to waqf medium and the waqif's perception of nadzir professional large.

Fornell Lacker Criterio
The Fornell Lacker Criterio is a second approach to assessing discriminant validity that compares the square root of the AVE value with the correlation of latent variables. In particular, the square root of each AVE construct must be greater than the highest correlation with the other constructs (Fornell & Larcker, 1981 From the data above, it can be seen that each square root of each AVE construct is greater than the highest correlation with other constructs, so the data is valid.

Hypothesis Test
Hypothesis testing in this study can be seen in Figures 2  and 3 and Table 4 which assess the direct effect by calculating the path coefficient value from the T-statistic and P-value. The bootstrap results from the Smart PLS 3.2 application can be shaw as follows:   The moderating effect value can be seen in the table above with the results of trust moderating positively the significance between reputation and wakif perceptions of Nadzir's professionalism (β = 0.209, P-value 0.002 <0.05), trust does not moderate between transparency and wakif perception. Nadzir's professionalism (β = -0.106, P-value 0.196> 0.05). Trust as a moderating effect (trust-1, trust at mean and trust +1) can be seen in the figure 4.  The reputation of the waqf management institution is very much needed to continue to increase the intention of the community in that institution. The Darussalam Gontor Modern Islamic Boarding School, which was donated to the people on 12 Oct 1958, has been recognized by the people of Indonesia and Asia as a modern pesantren system and its waqf assets are growing rapidly. The reputation of the Pondok Modern Darussalam Gontor can be seen from the prospective students who register every year, namely no less than 7,000 applicants who come from various regions and countries (Zahrulmuslimin, 2020). Reputation is needed to support public perceptions of the professional management of waqf assets which in turn will affect the intention to have waqf in the institution. This finding is in accordance with research conducted by (Shukor et al., 2019) which states that reputation has a positive effect on people's trust and intention to have waqf in the institution.
Waqf management assets with transparency is needed by managers in waqf institutions, because transparency has a positive impact on the perceptions of professional waqf waqf nadzir. The management of waqf assets at the Pondok Modern Darussalam Gontor. is reported to the public, one of which is the Warta Dunia Pondok Modern Darussalam Gontor which is published every year. In addition, reports also submitted to the Badan Wakaf Pondok Modern Darussalam Gontor (Fasa et al., 2016). This research is in accordance with the research that has been conducted by (Ahmad & Rusdianto, 2020;Jayanto & Munawaroh, 2019) financial statement transparency, accountability, religiosity, and trust on interest in paying zakat of profession. The population of this study was muzaki who paid zakat at BAZNAS and LAZ Pati Regency. The sampling technique used in this study was purposive sampling technique, which was obtained by 73 respondents. The data analysis technique used in this research was Structural Equation Modelling (SEM states that transparency is important for waqf asset management institutions and will affect on waqif's perception on nadzir's professional.
Trust also has a significant positive effect on the perception of waqf towards nadzir professionals in managing waqf assets, trust is one of the key variables in waqf institutions. Waqf institutions that are trustworthy in managing their assets will increase satisfaction and the intention to continue to have waqf in the institution. In addition, trust is a moderating variable between reputation and Waqif's perception on nadzir's professional. At Pondok Modern Darussalam Gontor, waqif belief in nadzir professionalism in managing waqf assets is the key to the success of Pondok Modern Darussalam Gontor. This is proven by the leadership of the Darussalam Islamic Boarding School who always involves students and their assistants in managing waqf assets with the principle of trust (Huda, 2014)the paper argues expands not only in economic terms but also in academic, theological as well as intellectual realm. Even against the onslaught of modernity, pesantren has been independent in the sense that it has not fallen prey to the negative impacts of modernity, if any. This paper discusses this as well as the strategy of pesantren in dealing with modernity particularly by referring to the experience of two great pesantrens, namely Tebuireng and Gontor. The paper keeps in mind that it is the values of the two pesantrens that kept them intact from the influence of modernity. It investigates therefore the nature and kind of these values as well the extent to which the two pesantrens are attached to them. One of the values that the paper is interested in is the notion of charity (<em>sadaqah</ em>. The findings further show that the perception of waqf towards Nadzir's professionalism has a significant positive effect on the intention of waqf at Pondok Modern Darussalam Gontor. This finding is in line with research conducted by (Basri & Maryanti, 2020;Johari et al., 2014;Samsudin et al., 2020). Furthermore, these findings can be generalized to waqf institutions in Indonesia, where the management of waqf must be trustworthy, transparent, and professional in order to continue to increase the waqf assets that are managed through the community's intention to do waqf.

CONCLUSION
This study shows that reputation, transparency and trust have a positive significantly affect toward waqif's perception on nadzir's professional. In addition, trust moderated between reputation and Waqif's perception on nadzir's professional. Waqif's perception on nadzir's professional positive significantly affect toward intention to act waqf in Pondok Modern Darussalam Gontor. The findings can be generalized to other philanthropic institutions such as zakat, infaq and shodaqoh institutions.