<![CDATA[Purpose– This study examines respondent-level associations among perceived Digital Transformation Capability (DTC), perceived Critical Digital Governance (CDG), perceived Organizational Accountability (OA), and muzakki trust in Indonesian Zakat Management Organizations (OPZ). Because the measures were supplied by external users, DTC, CDG, and OA are interpreted as perceptions of observable organizational practices rather than direct measures of internal organizational capability. Design/methodology/approach– A quantitative cross-sectional survey involved 250 muzakki (zakat payers) who had used OPZ digital services within the previous 12 months. The model was analyzed with PLS-SEM in SmartPLS 3. The individual muzakki is the unit of analysis, and the structural paths are interpreted as associations because all constructs were measured at one time from the same source. Finding/Results– Perceived DTC was positively associated with perceived CDG (β = 0.632, p < 0.001) and perceived OA (β = 0.223, p < 0.001), while perceived CDG was positively associated with perceived OA (β = 0.448, p < 0.001). The DTC → CDG → OA indirect effect was significant (β = 0.283, p < 0.001) and, together with the significant positive direct DTC → OA path, indicates complementary partial mediation. By contrast, every direct and indirect path ending in muzakki trust was non-significant, and trust had R² = 0.007. Originality/Value– The study develops an exploratory user-perception model linking digital capability, digital governance, and accountability in the zakat setting. CDG is retained as a provisional integrative construct covering traceability, transparency, data ethics and privacy, participatory oversight, inclusion, and complaint responsiveness. The evidence supports the governance-accountability portion of the model but does not establish a trust-formation mechanism or definitive validation of CDG as a reflective scale.]]>
