Article Sidebar

Submitted
May 17, 2023
Accepted
September 29, 2023
Published
September 29, 2023
Download
Full text PDF
Statistic
Read Counter : 195 Download : 227

Downloads

Download data is not yet available.

Main Article Content

Abstract

Purpose – This study aims to analyze the influence of performance expectancy, effort expectancy, social influence, zakat literacy, and facility conditions on the intention of muzaki to pay zakat using a digital platform.
Methodology – Primary data was collected through an online survey involving 144 Jawa. Muzaki has used various online channels to pay zakat and analyzed it using structural equation modeling as the empirical approach. This study used the extended unified theory of acceptance and use of technology (UTAUT) as the theoretical framework. The data analysis technique used in this study is partial least square (PLS) analysis.
Findings – The findings indicate that performance expectancy, effort expectancy, social influence, and zakat literacy have a positive influence on the intention of Muslims to pay zakat through online platforms. Meanwhile, the intention to pay zakat and facility conditions have a positive influence on the use of online platforms to pay zakat.
Implications – Zakat institutions need to improve digital facilities to make it easier for muzaki to pay zakat
Originality – The object of this research focuses on Muslim communities on the island of Java who have fulfilled the requirements as muzaki.

Keywords

Performance expectancy effort expectancy social influence zakat literacy intention in using online zakat platforms

Article Details

License

Copyright (c) 2023 Heri Sudarsono, Emiroh Arsyina Ahimsa, Muhammad Abdul Ghoni, Muchammad Taufiq Affandi

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Author Biography

Heri Sudarsono, Department of Economics, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

SCOPUS: https://www.scopus.com/authid/detail.uri?authorId=57216744648

Google Scholar: https://scholar.google.com/citations?hl=en&user=h_NIZz0AAAAJ

How to Cite
Ahimsa, E. A., Sudarsono, H., Abdul Ghoni, M., & Affandi, M. T. . (2023). Understanding muzaki adoption of digital zakat payments in Indonesia. Review of Islamic Social Finance and Entrepreneurship, 2(2), 182–193. https://doi.org/10.20885/RISFE.vol2.iss2.art7
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Abdullah, Z., Mohd Sharif, M.H., Saad, R.A.J., Mohd Ariff, A.H., Md Hussain, M.H. and Mohd Nasir, M.H. (2023), Zakat institutions’ adoption of social media, Journal of Islamic Accounting and Business Research, https://doi.org/10.1108/JIABR-01-2022-0013
  2. Afandi, A., Sudarsono, H., Nugrohowati, R, N, I., & Tumewang, Y. K. (2023). The determinant of Indonesia enterpreneur’s intention to pay zakat: Does government support matter?, Global Review of Islamic Economics and Business, 10(2), 083-096. https://doi.org/10.14421/grieb.2022.101-08
  3. Ali, I., & Hatta, Z. A. (2014). Zakat as a poverty reduction mechanism among the muslim community: Case study of Bangladesh, Malaysia, and Indonesia. Asian Social Work and Policy Review, 8(1), 59–70. https://doi.org/10.1111/aswp.12025
  4. Anggraini, Y. N., & Indrarini, R. (2022). Analisis pengaruh literasi zakat dan kepercayaan terhadap minat membayar zakat melalui zakat digital pada masyarakat di kabupaten Sidoarjo. Jurnal Ekonomika dan Bisnis Islam, 5(1), 54–66. https://doi.org/10.26740/jekobi.v5n1.p54-66
  5. Arif, A., Nofrianto, M. N. R., & Fasa, M. I. (2023). The preference of Muslim young generation in using digital zakat payment: Evidence in Indonesia. Al-Uqud: Journal of Islamic Economics, 7(1), 1–16. https://doi.org/10.26740/aluqud.v7n1.p1-16
  6. Brilianty, V. M., & Muhtadi, M. (2022). Literasi zakat untuk pemberdayaan muzzaki melalui platform digital (Studi kasus di LAZIZMU Menteng, Jakarta Pusat). Islamic Management and Empoverment Journal, 4(2), 163–178. https://doi.org/10.18326/imej.v4i2.163-178
  7. Cahyani, UE, Sari, DP, & Afandi, A. (2022). Determinant of behavioral intention to use digital zakat payment: The moderating role of knowledge of zakat. ZISWAF: Journal of Zakat and Waqf, 9(1), 1. https://doi.org/10.21043/ziswaf.v9i1.13330
  8. Farouk, A. U., Idris, K. B. M., & Saad, R. A. B. (2018). Moderating role of religiosity on zakat compliance behavior in Nigeria. International Journal of Islamic and Middle Eastern Finance and Management, 11(3), 357–373. https://doi.org/10.1108/IMEFM-05-2017-0122
  9. Hair, J., Hollingsworth, C. L., Randolph, A. B., & Chong, A. Y. L. (2017). An updated and expanded assessment of PLS-SEM in information systems research. Industrial Management and Data Systems, 117(3), 442–458. https://doi.org/10.1108/IMDS-04-2016-0130
  10. Heikal, M., Khaddafi, M., & Falahuddin. (2014). The intention to pay zakat commercial: An application of revised theory of planned behavior. Journal of Economics and Behavioral Studies, 6(9), 727–734. https://doi.org/10.22610/jebs.v6i9.532
  11. Herianingrum, S., Supriani, I., Sukmana, R., Effendie, E., Widiastuti, T., Fauzi, Q. & Shofawati, A. (2023), Zakat as an instrument of poverty reduction in Indonesia, Journal of Islamic Accounting and Business Research,. https://doi.org/10.1108/JIABR-11-2021-0307
  12. Hudaefi, F. A., Beik, I. S., Zaenal, M. H., Choirin, M., Farchatunnisa, H., & Junari, U. L. (2020). How does zakat institution respond to fintech ? evidence from Baznas, Indonesia. International Journal of Zakat and Islamic Philanthropy, 2(1), 32–40. http://journal.zakatkedah.com.my/wp-content/uploads/2020/03/Vol2_1_4_20.pdf
  13. Kasri, R.A. & Yuniar, A.M. (2021), Determinants of digital zakat payments: Lessons from Indonesian experience, Journal of Islamic Accounting and Business Research, 12(3), 362-379. https://doi.org/10.1108/JIABR-08-2020-0258
  14. Kechine, H., Lakhal, S., & Ndjambou, P. (2016). A meta-analysis of the UTAUT model: Eleven years later. Canadian Journal of Administrative Sciences, 33(2), 138–152. https://doi.org/https://doi.org/10.1002/CJAS.1381.
  15. Kurniawan I. A & Wijayanti, M. R. (2022). The effect of perceived usefulness, perceived ease of use, and social influence toward intention to use mediated by trust. Journal of Applied Management (JAM), 20(1), 117-127. http://dx.doi.org/10.21776/ub.jam.2022.020.01.12
  16. National Sharia Economy and Finance Committee. (2021). Adoption of digital technology to increase realization of national ZIS collection. https://kneks.go.id/isuutama/32/adopsi-technology-digital-untuk-meningangkat-realisasi-pengummpulan-zis-nasional
  17. Mahri, AJW, Nuryahya, E., & Nurasyiah, A. (2019). Influencing factors of muzaki use and receive zakat payment platform. International Conference of Zakat, 203–215. https://doi.org/https://doi.org/10.37706/iconz.2019.176
  18. Muhammad, SA, & Saad, RA-J. (2016). Moderating effect of attitude toward zakat payment on the relationship between moral reasoning and intention to pay zakat. Procedia - Social and Behavioral Sciences, 219, 520–527. https://doi.org/10.1016/j.sbspro.2016.05.029
  19. Murniati, R., & Beik, IS (2012). Pengaruh zakat terhadap indeks pembangunan manusia dan tingkat kemiskinan mustahik: Studi kasus pendayagunaan BAZNAS kota Bogor. Journal of Al-Muzara'ah, 2(2), 135–149. https://journal.ipb.ac.id/index.php/jalmuzaraah/article/view/19663
  20. Saad, RA & Haniffa, R. (2014). Determinants of zakah (Islamic tax) compliance behavior, Journal of Islamic Accounting and Business Research, 5(2), 182-193. https://doi.org/10.1108/JIABR-10-2012-0068
  21. Salleh, SM, Ismail, NS, Hamazah, MFS, Zahari, MSA, Mohammed, HN, & Abdullah, N. (2017). Knowledge sharing and organizational commitment in organization. Journal of Applied Environmental Bio-Sciences, 7(58), 37–40. http://www.textroad.com/pdf/JAEBS/J.%20Appl.%20Environ.%20Biol.%20Sci.,%207(5S)37-40,%202017.pdf
  22. Sareye, J. M., & Othman, Y. H. (2017). The influence of attitude, subjective norms, and service quality on intention to pay business zakat among single business owners at Kuala Ketil, Malaysia. International Journal of Novel Research in Humanity and Social Sciences, 4(1), 100–107. https://www.noveltyjournals.com/upload/paper/The%20Influence%20of%20Attitude-922.pdf
  23. Soemitra, A., & Nasution, J. (2021b). The influence of zakat literacy, trust, and ease of digital payments on generation Z and Y intention in paying zakat to amil zakat organizations. 5th International Conference of Zakat (ICONZ), 323–335.
  24. Sudarsono, H., Nugrohowati, R. N. I., & Tumewang, Y, K. (2021). The effect of zakat institution system and government support on intention to pay zakat: Knowledge as a moderating variable. EQUILIBRIUM: Jurnal Ekonomi Syariah, 9(2), 253-274. http://dx.doi.org/10.21043/equilibrium.v9i2.11605
  25. Sudarsono, H., Supriani, I., & Perdana, A. R. A. . (2022). Do perceived zakat institutions and government support affect entrepreneurs’ intention to pay zakat?. Review of Islamic Social Finance and Entrepreneurship, 1(2), 85–96. https://doi.org/10.20885/RISFE.vol1.iss2.art1
  26. Sulaeman, S., & Ninglasari, SY (2020a). Analysing the behavioral intention factors in using zakat-based crowdfunding platform in Indonesia: A quantitative study. International Journal of Zakat, 5(3), 1–19. https://doi.org/https://doi.org/10.37706/ijaz.v5i3.267
  27. Syahputra, A., & Mukhtasar, M. (2021). Digitizing zakat collection through the e-payment system. Al-Amwal: Journal of Sharia Economics and Banking, 13(1), 14.https://doi.org/10.24235/amwal.v13i1.7962
  28. Venkatesh, V., & Davis, F. D. (2000). A theoretical extension of the technology acceptance model: Four longitudinal. management science, 46(2), 186–204. https://doi.org/https://doi.org/http://dx.doi.org/10.1287/mnsc.46.2.186.11926
  29. Venkatesh, V., Morris, MG, Davis, GB, & Davis, FD (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly: Management Information Systems, 27(3), 425–478. https://doi/org/10.2307/30036540
  30. Venkatesh, V., Thong, J., & Xu, X. (2012). Consumer acceptance and use of information technology: extending the unified theory of acceptance and use of technology. MIS Quarterly. 36 (1). 157-178. https://doi.org/10.2307/41410412
  31. Yuniar, AM, Natasya, A., Kasri, R., & Siswantoro, D. (2021). Zakat and digitalization: A systematic literature review. 5th International Conference of Zakat Proceedings, 523–534. https://www.researchgate.net/publication/373752612_Zakat_and_Digitalization_A_Systematic_Literature_Review