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This study aims to determine the effect of accountability, transparency, and service quality on the interest of muzaki (study at zakat institutionsSurabaya). This study uses a quantitative approach with multiple linear regression analysis. The population in this study is all muzaki registered at zakat institutions in Surabaya. The sampling technique using convenience sampling. This study uses 6 (six) zakat institutions that have been selected by taking a sample of 120 muzaki. Primary data collection in this study used a questionnaire. Based on the results of the study show that accountability, transparency, and service qualitypartially have a positive and significant effect on the interest of muzaki to paying zakat. Accountability, transparency, and service qualitysimultaneously have a positive and significant effect on the interest of muzaki to paying zakat.Keywords: Accountability, Transparency, Service Quality, Interest, Zakat, Zakat Institution
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