• Hainnuraqma Rahim Faculty of Business & Management, Universiti Teknologi MARA, Cawangan Melaka Kampus Alor Gajah, 78000 Alor Gajah, Malaysia.
  • Hamidah Muhd Irpan Faculty of Computer and Mathematical Sciences, Universiti Teknologi MARA, Cawangan Melaka Kampus Alor Gajah, 78000 Alor Gajah, Malaysia.
  • Nor Balkish Zakaria Accounting Research Institute, Universiti Teknologi MARA, 40450 Shah Alam, Selangor, Malaysia.
  • Mohamed Fairooz Abdul Khir International Center for Education in Islamic Finance (INCEIF) University, Jalan Tun Ismail, 50480 Kuala Lumpur, Malaysia.
  • Sobhani Farid Ahammad School of Business & Economics, United International University, Dhaka, Bangladesh.


Introduction and Background: As people's lifestyles and behaviour toward daily digital activities are changing, a suitable zakat payment option is required to encourage Muslims to fulfil their commitments. Zakat institutions use technology; as a result, to attract more people to pay zakat. The acceptance is, however, dubious due to data misuse and platform security worrisome. Hence, this study aims to investigate Malaysian Muslims’ acceptance of the e-payment zakat system.


Methodology: In this descriptive study, a survey was carried out on 170 zakat payers in Malaysia. Five constructs were examined in the survey, based on Technology Acceptance Model, which are Perceived Usefulness, Perceived Ease of Use, Attitude, Intention, and User Acceptability. Data were analysed in linear and logistic regression using the Statistical Package for Social Sciences (SPSS).

Findings: Results revealed that Perceived Usefulness and Perceived Ease of Use significantly impacted Attitude's decision to use electronic payment channels for zakat payments. The correlation between Attitude and Intention for online zakat payment was found to be positive. User acceptability was significantly influenced by the Perceived Usefulness of the e-payment platform and the Intention to pay zakat online.  


Contribution: Understanding that User Acceptability is influenced by Perceived Usefulness and Intention would allow the zakat institution to comprehend the user requirement for zakat payment applications. The study findings have implications zakat authorities to enhance the digital platform for zakat payments to ease users by leveraging technology to streamline the donation process and make it more convenient, secure, and transparent.


Keywords: E-payment, zakat, acceptance, technology acceptance model, user acceptability.


Cite as: Hainnuraqma, R., Hamidah, M. I., Nor Balkish, Z., Mohamed Fairooz, A. K., & Sobhani, F. A. (2024). Perceived usefulness and attitude toward intention and acceptance of e-payment zakat. Journal of Nusantara Studies, 9(1), 320-344.

Author Biographies

Hainnuraqma Rahim, Faculty of Business & Management, Universiti Teknologi MARA, Cawangan Melaka Kampus Alor Gajah, 78000 Alor Gajah, Malaysia.

Hainnuraqma Rahim serves as a Senior Lecturer at the Alor Gajah Campus of Universiti Teknologi Mara, Melaka Branch. She specializes in Islamic Economics, Islamic Philanthropy and Islamic Social Finance.

Hamidah Muhd Irpan, Faculty of Computer and Mathematical Sciences, Universiti Teknologi MARA, Cawangan Melaka Kampus Alor Gajah, 78000 Alor Gajah, Malaysia.

Hamidah Muhd Irpan serves as a Senior Lecturer at the Alor Gajah Campus of Universiti Teknologi Mara, Melaka Branch. She specializes in statistical modeling and time series analysis.

Nor Balkish Zakaria, Accounting Research Institute, Universiti Teknologi MARA, 40450 Shah Alam, Selangor, Malaysia.

Nor Balkish Zakaria is a Research Fellow at the Accounting Research Institute, Universiti Teknologi MARA. She holds a PhD in Accounting. Her areas of interest are Risk Management, Muamalat and Corporate Governance.

Mohamed Fairooz Abdul Khir, International Center for Education in Islamic Finance (INCEIF) University, Jalan Tun Ismail, 50480 Kuala Lumpur, Malaysia.

Mohamed Fairooz Bin Abdul Khir is currently Director of Centre of Excellence in Islamic Social Finance, INCEIF University with research interest in Islamic capital market.

Sobhani Farid Ahammad, School of Business & Economics, United International University, Dhaka, Bangladesh.

Sobhani Farid Ahammad is a Professor at United International Universiti, Dhaka. His research area are Corporate Governance and Financial Reporting.


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How to Cite
Rahim, H., Muhd Irpan, H., Zakaria, N. B., Abdul Khir, M. F., & Ahammad, S. F. (2024). PERCEIVED USEFULNESS AND ATTITUDE TOWARD INTENTION AND ACCEPTANCE OF E-PAYMENT ZAKAT. Journal of Nusantara Studies (JONUS), 9(1), 320-344.