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