Siti Hirdayu Mohd Radzi, Evi Mutia, Evayani Evayani, Rahayu Abdul Rahman, Nor Balkish Zakaria
Leveraging digital systems holds significant potential to enhance business zakat collection among Muslim entrepreneurs by offering greater convenience, efficiency, and accessibility. Despite these advantages, the adoption of digital zakat systems remains limited. Many business owners are still hesitant due to concerns over data security, trust in digital platforms, and a strong adherence to traditional methods of zakat payment. Given this context, the present study investigates the factors influencing Muslim business owners’ intention to adopt e-zakat payment systems. Specifically, it examines the integrated role of the Technology Acceptance Model, transparency, and demographic characteristics, particularly age in shaping their acceptance of digital zakat solutions. Data for this study were collected through a questionnaire distributed to Muslim business owners across two states in Malaysia, yielding a total of 213 responses. The data were analyzed using SmartPLS, and the results revealed that both key factors from the Technology Acceptance Model, perceived usefulness and perceived ease of use have a positive and significant relationship with the intention to adopt e-zakat payment systems. However, the study did not find a significant relationship between transparency or age and the intention to adopt the system. The findings can inform policymakers and zakat institutions in Malaysia on how to better design and implement digital zakat systems that align with user behavior and preferences. © 2025, Malque Publishing. All rights reserved.
Faculty of Business and Accountancy, Universiti Poly-Tech Malaysia, Kuala Lumpur, Malaysia; Department of Accounting, Faculty of Economic and Business, Syiah Kuala University, Banda Aceh, Indonesia; Faculty of Accountancy, Universiti Teknologi MARA, Tapah, Malaysia; Accounting Research Institute, Universiti Teknologi MARA, Shah Alam, Malaysia
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