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All Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang
Lukman Nur Hakim
Universitas Panca sakti Bekasi
Education

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PENGARUH TRANSPARANSI LAPORAN KEUANGAN TERHADAP TINGKAT KEPERCAYAAN JAMAAH MASJID AL MUHAJIRIN Lukman Nur Hakim
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 03 (2026): Volume 12 No. 3, September 2026 Now Available
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i03.18861

Abstract

This study aims to empirically analyze the effect of financial report transparency on the level of trust among congregants of Al Muhajirin Mosque. Financial transparency is important in mosque financial management because funds originating from congregants constitute an entrusted resource that must be managed openly and accountably. This research employed a quantitative approach. The population consisted of 200 active congregants, while the sample comprised 134 respondents selected using purposive sampling and determined using the Slovin formula. Primary data were collected through a five-point Likert-scale questionnaire and analyzed using validity and reliability tests, classical assumption tests, simple linear regression, t-test, and coefficient of determination with IBM SPSS Statistics version 31. The results show that financial report transparency has a positive and significant effect on congregant trust. The regression equation is Y = 12.420 + 0.706X. The calculated t-value is 13.449 with a significance value of 0.000 < 0.05, indicating that the hypothesis is accepted. The coefficient of determination (R²) is 0.578, meaning that financial report transparency explains 57.8% of the variation in congregant trust, while the remaining 42.2% is explained by other factors outside the model.
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