Ease and usefulness of zakat e-payment: The mediating role of attitude towards intention
DOI:
https://doi.org/10.24200/jonus.vol8iss3pp408-428Abstract
Background and Purpose: Online payment is an important method of transaction that is widely practised across the globe. Due to its flexibility and convenience, it has recently become a popular payment method, especially in important religious matters such as zakat, one of the pillars of Islam. This paper aims to identify factors influencing the intention to use electronic payment (e-payment) platforms to pay zakat. In addition, the mediating role of attitude is also analysed to examine the relationships between perceived usefulness and perceived ease of use to zakat payment intention.
Methodology: The present study employed a survey method to assemble data about attitude, perceived usefulness, and ease of use as potential factors determining users’ behavioural intention to use e-payment zakat in Malaysia. One hundred ninety-three questionnaires were responded to and analysed via Partial Least Square (PLS) with the Smart-PLS 3.0 software.
Findings: Results showed that significant aspects such as perceived ease of use and perceived usefulness have positive bearing on attitude and intention to use the zakat e-payment platform. The study also found that Islamic financial institutions (IFIs) are growing in popularity, and the zakat authorities and fin-tech companies are establishing greater synergies tools.
Contributions: The findings suggest that Zakat institutions may need to improvise their e-payment platform to attract zakat payers. Besides, the findings also highlight the behavioural intention of zakat payers in response to technological advancement that the providers and users should acknowledge. Hence, it is expected that the collection of zakat will increase in the future via e-payment platform.
Keywords: Zakat, e-payment, attitude, intention, online payment.
References
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Makanyeza, C. (2017). Determinants of consumers’ intention to adopt mobile banking services in Zimbabwe. International Journal of Bank Marketing, 35(6), 997-1017.
Mohammad, S., Rasoul, S. M., & Akbar, V. (2019). On the study of the role of capable teachers as the most efficient human capital in the process of transition into the stable communities. Journal of Economic and Social Development, 6(1), 7–14.
Nikou, S., & Economides, A. (2017). Mobile-based assessment: Investigating the factors that influence behavioral intention to use. Computers & Education, 109(1), 56-73.
Paizin, M. N. (2021). The concept of zakat on income in Malaysia and its beginning of implementation. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 3(3), 417-436.
Rachmat, Baga, L. M., & Purnaningsih, N. (2020). Penghimpunan dana zakat infak sedekah berdasarkan intensi perilaku muslim Gen Y dalam penggunaan teknologi digital payment. Al-Muzara’ah, 8(2), 95-108.
Razak, M. I. M., Omar, R., Ismail, M., Hamzah, A. S., & Hashim, M. A. (2013). Overview of Zakat collection in Malaysia: Regional analysis. American International Journal of Contemporary Research, 3(8), 140-148.
Reza, Y. (2019). Analisis faktor-faktor sukses sistem e-payment. Jurnal Riset Sains Manajemen, 3(1), 31-48.
Salleh, M. C. M., & Chowdhury, M. A. M. (2020). Technological transformation in Malaysian zakat institutions. International Journal of Zakat, 5(3), 44-56.
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Sunny, P., & George, A. (2018). Determinants of behavioral intention to use mobile wallets – A conceptual model. Journal of Management, 5(5), 52-62.
Tan, C.-S., Ooi, H. Y., & Goh, Y.-N. (2017). A moral extension of the theory of planned behavior to predict consumers’ purchase intention for energy-efficient household appliances in Malaysia. Energy Policy, 107(2017), 459-471.
Teo, T. S., Tan, M., & Buk, W. K. (1997). A contingency model of internet adoption in Singapore. International Journal of Electronic Commerce, 2(2), 95-118.
Virdaus, S., & Munif, N. A. (2019). A critical review of legal protection against e- money users in Indonesia. Indonesian Journal of Law and Economics Review, 2(2), 1-11.
Vrabie, C. I. (2015). Book review: 'Grown up digital: How the net generation is changing your world' by Don Tapscott (2015). HOLISTICA Journal of Business and Public Administration, 6(1), 127-129.
WKB2030. (2019). Wawasan kemakmuran bersama 2030. PNMB. https://www.pmo.gov.my/wp-content/uploads/2019/10/WKB2030-ringkasan-bm.pdf
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(covid-19)-and-considerations-during-severe-shortages.
Yang, M., Al Mamun, A., Mohiuddin, M., Che Nawi, N., & Zainol, N. R. (2021). Cashless transactions: A study on intention and adoption of e-Wallets. Sustainability, 13(2), 1-18.
Zhong, B. L., Luo, W., Li, H.-M., Zhang, Q.-Q., Liu, X.-G., Li, W.-T., & Li, Y. (2020). Knowledge, attitudes, and practices towards COVID-19 among Chinese residents during the rapid rise period of the COVID-19 outbreak: A quick online cross-sectional
survey. International Journal of Biological Sciences, 16(10), 1745–1752.
Adeyinka, T. (2012). Attitudinal correlates of some selected Nigerian librarians towards the use of ICT. International Journal of Information Science and Management, 7(1), 15-30.
Alaimo, C., & Kallinikos, J. (2017). Computing the everyday: Social media as data platforms. Information Society, 33(4), 175–191.
Albulescu, C. (2020). Coronavirus and financial volatility: 40 days of fasting and fear. SSRN.
Andersen, J. C., & Gerbing, D, W. (1988). Structural equation modeling in practice: A review and recommended two-step approach. Psychological Bulletin, 103(3), 411–423.
Auer, R., Cornelli, G., & Frost, J. (2020). Covid-19, cash, and the future of payments. BIS Bulletin, 3(1), 1–7.
Aydin, G., & Burnaz, S. (2016). Adoption of mobile payment systems: A study on mobile wallets. Journal of Business, Economics and Finance, 5(1), 2146-7943.
Bagozzi, R. P., & Yi, Y. (1988). On the evaluation of structural equation models. Journal of the Academy of Marketing Sciences, 16(1), 74-94.
Bank Negara Malaysia. (2019). Tinjauan kestabilan kewangan separuh kedua 2019. BNM. https://www.bnm.gov.my/o/annual-report/tkk-overview.html.
Bhatti, A., & Rehman, S.-U. (2019). Perceived benefits and perceived risks effect on online shopping behavior with the mediating role of consumer purchase intention in Pakistan. International Journal of Management Studies, 26(1), 33-54.
Burns, R. B., & Burns, R. A. (2008). Business research methods and statistics using SPSS. Sage.
Jones, A., & Kauppi, K. (2018). Examining the antecedents of the technology acceptance model within e-procurement. International Journal of Operations & Production Management, 38(1), 22-42.
Chawla, D., & Joshi, H. (2020). Role of mediator in examining the influence of antecedents of mobile wallet adoption on attitude and intention. Global Business Review, 24(4), 609–625.
Dikdik, M. (2019). 10 Aplikasi pembayaran digital yang paling populer saat ini. Carisinyal. https://carisinyal.com/jenis-pembayaran- digital-populer/
Fatonah, S., Yulandari, A., & Wibowo, F. W. (2018). A review of e-payment system in e-commerce. Journal of Physics, 1140(2018), 1-7.
Fetzer, T., Witte, M., Hensel, L., Jachimowicz, J. M., Haushofer, J., Ivchenko, A., Caria, S., Reutskaja, E., Roth, C., Fiorin, S., Gomez, M., Kraft-todd, G., Goetz, F. M., & Yoeli, E. (2020). Global behaviors and perceptions in the COVID-19 pandemic. PsyArXiv
Preprints.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50.
George, D., & Mallery, P. (2003). SPSS for Windows step by step: A simple guide and reference (4th ed.). Allyn & Bacon.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM) (2nd ed.). Sage.
Hartini, A., Tan, Z. Y., & Mohammed Hariri, B. (2020). The factors that affecting consumer intention to utilize the electronic payment system in Malaysia. Journal of Technology Management and Technopreneurship, 8(2020), 129-138.
Junadi, S. (2015). A model of factors influencing consumer's intention to use e-payment system in Indonesia. Procedia Computer Science, 59(2015), 214-220.
Keng-Soon, C., Choo Yen-San, W., Pui-Yee, Y., Hong-Leong, C., & Teh Shwu-Shing, J. (2019). An adoption of Fintech service in Malaysia. South East Asia Journal of Contemporary Business, Economics and Law, 18(5), 73–92.
Lim, F-W, Ahmad, F., & Abdul Talib, A. N. (2019). Behavioural intention towards using electronic wallet: A conceptual framework in the light of the unified theory of acceptance and use of technology. Imperial Journal of Interdisciplinary Research,
5(1), 79-86.
Liu, G. S., & Tai, P. T. (2016). A study of factors affecting the intention to use mobile payment services in Vietnam. Economics World, 4(6), 249-273.
Makanyeza, C. (2017). Determinants of consumers’ intention to adopt mobile banking services in Zimbabwe. International Journal of Bank Marketing, 35(6), 997-1017.
Mohammad, S., Rasoul, S. M., & Akbar, V. (2019). On the study of the role of capable teachers as the most efficient human capital in the process of transition into the stable communities. Journal of Economic and Social Development, 6(1), 7–14.
Nikou, S., & Economides, A. (2017). Mobile-based assessment: Investigating the factors that influence behavioral intention to use. Computers & Education, 109(1), 56-73.
Paizin, M. N. (2021). The concept of zakat on income in Malaysia and its beginning of implementation. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 3(3), 417-436.
Rachmat, Baga, L. M., & Purnaningsih, N. (2020). Penghimpunan dana zakat infak sedekah berdasarkan intensi perilaku muslim Gen Y dalam penggunaan teknologi digital payment. Al-Muzara’ah, 8(2), 95-108.
Razak, M. I. M., Omar, R., Ismail, M., Hamzah, A. S., & Hashim, M. A. (2013). Overview of Zakat collection in Malaysia: Regional analysis. American International Journal of Contemporary Research, 3(8), 140-148.
Reza, Y. (2019). Analisis faktor-faktor sukses sistem e-payment. Jurnal Riset Sains Manajemen, 3(1), 31-48.
Salleh, M. C. M., & Chowdhury, M. A. M. (2020). Technological transformation in Malaysian zakat institutions. International Journal of Zakat, 5(3), 44-56.
Saunders, M., Lewis, P., & Thornhill, A. (2012). Research methods for business students. Pearson.
Statista. (2020). Volume of internet banking transactions made by private persons in Malaysia from 2016 to 2022. Statista. https://www.statista.com/statistics/957530/internet-banking-transactions-volume-individuals-malaysia/
Statista. (2022). Number of internet users in Malaysia 2013-2028. Statista. https://www.statista.com/statistics/553752/number-of-internet-users-in-malaysia/
Sunny, P., & George, A. (2018). Determinants of behavioral intention to use mobile wallets – A conceptual model. Journal of Management, 5(5), 52-62.
Tan, C.-S., Ooi, H. Y., & Goh, Y.-N. (2017). A moral extension of the theory of planned behavior to predict consumers’ purchase intention for energy-efficient household appliances in Malaysia. Energy Policy, 107(2017), 459-471.
Teo, T. S., Tan, M., & Buk, W. K. (1997). A contingency model of internet adoption in Singapore. International Journal of Electronic Commerce, 2(2), 95-118.
Virdaus, S., & Munif, N. A. (2019). A critical review of legal protection against e- money users in Indonesia. Indonesian Journal of Law and Economics Review, 2(2), 1-11.
Vrabie, C. I. (2015). Book review: 'Grown up digital: How the net generation is changing your world' by Don Tapscott (2015). HOLISTICA Journal of Business and Public Administration, 6(1), 127-129.
WKB2030. (2019). Wawasan kemakmuran bersama 2030. PNMB. https://www.pmo.gov.my/wp-content/uploads/2019/10/WKB2030-ringkasan-bm.pdf
World Health Organization. (2020). Rational use of personal protective equipment for coronavirus disease 2019 (COVID-19). WHO. https://www.who.int/publications/i/item/ rational-use-of-personal-protective-equipment-for-coronavirus-disease-
(covid-19)-and-considerations-during-severe-shortages.
Yang, M., Al Mamun, A., Mohiuddin, M., Che Nawi, N., & Zainol, N. R. (2021). Cashless transactions: A study on intention and adoption of e-Wallets. Sustainability, 13(2), 1-18.
Zhong, B. L., Luo, W., Li, H.-M., Zhang, Q.-Q., Liu, X.-G., Li, W.-T., & Li, Y. (2020). Knowledge, attitudes, and practices towards COVID-19 among Chinese residents during the rapid rise period of the COVID-19 outbreak: A quick online cross-sectional
survey. International Journal of Biological Sciences, 16(10), 1745–1752.
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2023-09-30
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Ease and usefulness of zakat e-payment: The mediating role of attitude towards intention. (2023). Journal of Nusantara Studies (JONUS), 8(3), 408-428. https://doi.org/10.24200/jonus.vol8iss3pp408-428
