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Submitted
May 17, 2023
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September 29, 2023
Published
September 29, 2023
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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

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

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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
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