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Determinants of digital zakat payments: lessons from Indonesian experience
Journal of Islamic Accounting and Business Research ( IF 2.5 ) Pub Date : 2021-04-06 , DOI: 10.1108/jiabr-08-2020-0258
Rahmatina Awaliah Kasri , Adela Miranti Yuniar

Purpose

This study aims to determine the factors that influence the intention to use online platforms in paying zakat in Indonesia.

Design/methodology/approach

This study used the extended unified theory of acceptance and use of technology as the theoretical framework, where zakat literacy is added to the model’s main components (i.e. performance expectancy, effort expectancy, facilitating condition and social influence). Primary data was collected through an online survey involving 223 Indonesian Muslims who have used various online channels to pay zakat and analyzed by using structural equation modeling as the empirical approach.

Findings

The findings indicate that performance expectancy, effort expectancy, facilitating condition and zakat literacy significantly affect the intention to use an online platform to pay zakat in Indonesia. However, social influence is found to be insignificant in this study.

Research limitations/implications

The study used a relatively small sample size compared to the Indonesian population’s size. Thus, the results must be interpreted with the sample observed.

Practical implications

Zakat organizations should make sure that their system is easy for people to make an online zakat payment, as easy access is the most important factor influencing the intention to pay zakat online. They must also increase efficiency and effectiveness of the payment system, enhance quality of the organizational and technical infrastructures and contribute to improving zakat literacy together with other zakat stakeholders.

Originality/value

This study offers new insights related to the quantitative study on digital zakat and behavior of zakat payers, particularly in Indonesia.



中文翻译:

数字天课支付的决定因素:印度尼西亚经验的教训

目的

本研究旨在确定影响在印度尼西亚使用在线平台支付天课的意愿的因素。

设计/方法/方法

本研究以接受和使用技术的扩展统一理论作为理论框架,在模型的主要组成部分(即绩效预期、努力预期、便利条件和社会影响)中加入了天课素养。主要数据是通过一项涉及 223 名使用各种在线渠道支付天课的印度尼西亚穆斯林的在线调查收集的,并使用结构方程模型作为实证方法进行分析。

发现

研究结果表明,绩效预期、努力预期、便利条件和天课识字显着影响了在印度尼西亚使用在线平台支付天课的意愿。然而,在这项研究中发现社会影响微不足道。

研究限制/影响

与印度尼西亚人口的规模相比,该研究使用的样本量相对较小。因此,必须用观察到的样本来解释结果。

实际影响

Zakat 组织应确保他们的系统易于人们进行在线 zakat 支付,因为易于访问是影响在线支付 zakat 意图的最重要因素。他们还必须提高支付系统的效率和有效性,提高组织和技术基础设施的质量,并与其他 zakat 利益相关者一起为提高 zakat 素养做出贡献。

原创性/价值

这项研究提供了与数字天课和天课支付者行为的定量研究相关的新见解,特别是在印度尼西亚。

更新日期:2021-04-06
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