The Effect of Accountability, Transparency and Operational Efficiency on Decisions to Pay Zakat with Ability as Intervening Variables

This study focuses on the effect of accountability, transparency, and operational efficiency on the decision to pay zakat with ability as a moderating variable at the national amil zakat institution in Surabaya. The population used in this study was 105.644 people. The sample in the study was 399 people determined by the non-probability sampling method. In this study, a questionnaire research instrument was used, namely, a set of questions addressed to respondents to obtain written information related to research variables and using Partial Least Square (PLS)analysis techniques. The results show the ability to intervene the effect of the variables of accountability, transparency, and efficiency positively and significantly on the decision to pay zakat at the national amil zakat institution in Surabaya