Perceived usefulness and attitude toward intention and acceptance of e-payment zakat
DOI:
https://doi.org/10.24200/jonus.vol9iss1pp320-344Abstract
Introduction and Background: As people's lifestyles and behaviour toward daily digital activities change, a suitable zakat payment option is required to encourage Muslims to fulfil their commitments. Zakat institutions use technology to attract more people to pay for 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 influenced Attitudes toward using electronic payment channels for zakat payments. A positive correlation was found between Attitude and Intention for online zakat payment. 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 for 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.
References
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Ajzen, I., & Fishbein, M. (1975). A Bayesian analysis of attribution processes. Psychological Bulletin, 82(2), 261-277.
Al Ziadat, M. T. (2015). Applications of planned behavior theory (TPB) in Jordanian tourism. International Journal of Marketing Studies, 7(3), 95-106.
Almarabeh, T. (2014). Students' perceptions of e-learning at the University of Jordan. International Journal of Emerging Technologies in Learning, 9(3), 31-35.
Akanfe, O., Valecha, R., & Rao, H. R. (2020). Assessing country-level privacy risk for digital payment systems. Computers & Security, 99(1), 102065.
Alias, A. (2018, Mac 19). Kadar kepenggunaan internet Malaysia 80.1 peratus. Berita Harian. https://www.bharian.com.my/bisnes/pasaran/2018/03/401188/kadarkepenggunaan-internet-malaysia-801-peratus
Aydin, G., & Burnaz, S. (2016). Adoption of mobile payment systems: A study on mobile wallets. Journal of Business Economics and Finance, 5(1), 73-92.
Baznas, P. K. S. (2019). Kajian konsep dasar zakatnomics. Puskas Baznas.
Boreham, C., Davison, G., Jackson, R., Nevill, A., Wallace, E., & Williams, M. (2020). Power, precision, and sample size estimation in sport and exercise science research. Journal of Sports Sciences, 38(17), 1-3.
Brandon-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.
Courtois, C., Montrieux, H., De Grove, F., Raes, A., De Marez, L., & Schellens, T. (2014). Student acceptance of tablet devices in secondary education: A three-wave longitudinal cross-lagged case study. Computers in Human Behavior,
35(1), 278-286.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319-340.
Eagly, A. H., & Chaiken, S. (2007). The advantages of an inclusive definition of attitude. Social Cognition, 25(5), 582-602.
Embong, M. R., Taha, R., & Nor, M. N. M. (2013). Role of zakat to eradicate poverty in Malaysia. Jurnal Pengurusan, 39(2013), 141-150.
Fathema, N., Shannon, D., & Ross, M. (2015). Expanding the Technology Acceptance Model (TAM) to examine faculty use of Learning Management Systems (LMSs) in higher education institutions. Journal of Online Learning &
Teaching, 11(2), 210-232.
Firmansyah, I., & Devi, A. (2017). The implementation strategies of good corporate governance for zakat institutions in Indonesia. International Journal of Zakat, 2(2), 85-97.
Grover, P., Kar, A. K., Janssen, M., & Ilavarasan, P. V. (2019). Perceived usefulness, ease of use and user acceptance of blockchain technology for digital transactions–insights from user-generated content on Twitter. Enterprise
Information Systems, 13(6), 771-800.
Hanafizadeh, P., Keating, B. W., & Khedmatgozar, H. R. (2014). A systematic review of internet banking adoption. Telematics and Informatics, 31(3), 492-510.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2018). Multivariate data analysis (8th ed.). Cengage Learning.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019), When to use and how to report the results of PLS-SE. European Business Review, 31(1), 2-24.
He, Y., Chen, Q., & Kitkuakul, S. (2018). Regulatory focus and technology acceptance: Perceived ease of use and usefulness as efficacy. Cogent Business & Management, 5(1), 1459006.
Iqbal, S., & Qureshi, I. A. (2012). M-learning adoption: A perspective from a developing country. The International Review of Research in Open and Distributed Learning, 13(3), 147–164.
Ilham, N. M. M., & Salleh, M. A. M. (2016). Privasi dan keselamatan maklumat dalam kalangan pengguna instagram ketika membeli produk secara dalam talian. e-Bangi, 11(1), 32-44.
Indarsin, T., & Ali, H. (2017). Attitude toward Using m-commerce – The analysis of perceived usefulness perceived ease of use, and perceived trust: Case study in Ikens Wholesale Trade, Jakarta–Indonesia. Saudi Journal of Business and
Management Studies, 2(11), 995-1007.
Jamaludin, N., Abd Wahab, N., & Hamed, A. B. (2017). Muslim perception on online zakat usage in Kuala Lumpur. The Journal of Muamalat and Islamic Finance Research, 14(1), 55-71.
Junadi, S. (2015). A model of factors influencing consumer’s intention to use e-payment system in Indonesia. Procedia Computer Science, 59(1), 214-220.
Kaslam, S. (2009). Governing zakat as a social institution: The Malaysian perspective. Social and Management Research Journal, 6(1), 15-32.
Kearsley, G. (2002). Explorations in learning & instruction: The theory into practice database. http://tip.psychology.org/index.html
Khando, K., Islam, M. S., & Gao, S. (2022). The emerging technologies of digital payments and associated challenges: A systematic literature review. Future Internet, 15(1), 1-21.
Kline, R. B. (2016). Principles and practice of structural equation modeling. The Guilford Press.
Lim, F. W., Ahmad, F., & Talib, A. N. B. A. (2019). Behavioural intention towards using electronic wallet: A conceptual framework in the light of the Unified Theory of Acceptance and Use of Technology (UTAUT). 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.
Lubis, M., Yaacob, N. I., Omar, Y., Dahlan, A. A., & Rahman, A. (2011). Enhancement of zakat distribution management system: Case study in Malaysia. In International Management Conference 2011 Proceedings (pp. 1-10).
International Islamic University of Malaysia.
Migdad, A. (2019). Managing zakat through institutions: Case of Malaysia. International Journal of Islamic Economics and Finance Studies, 5(3), 28-44.
Mooi, E., Sarstedt, M., & Mooi‐Reci, I. (2018). Market research: The process, data, and methods using stata. Springer.
Mumtaz, A. M., Hiram, T., Jun-Hwa, C., Ramayah, T., Francis, C., & Tat, H. C. (2020). Sample size for survey research: Review and recommendations. Journal of Applied Structural Equation Modeling, 4(2), i-xx.
Magsamen-Conrad, K., Upadhyaya, S., Joa, C. Y., & Dowd, J. (2015). Bridging the divide: Using UTAUT to predict multigenerational tablet adoption practices. Computers in Human Behavior, 50(1), 186–196.
Nikou, S. A., & Economides, A. A. (2017). Mobile-based assessment: Integrating acceptance and motivational factors into a combined model of self-determination theory and technology acceptance. Computers in Human Behavior,
68(1), 83-95.
Nor, S. M., Abdul-Majid, M., & Esrati, S. N. (2021). The role of blockchain technology in enhancing Islamic social finance: The case of zakah management in Malaysia. Foresight, 23(5), 509-527.
Othman, M. E. B., Shari, M. G. B., & Tawang, M. Y. B. (2020). Keselamatan data peribadi semasa pembelian atas talian ketika pandemik Covid 19. Prosiding International Conference on Education Research, 1(1), 1-8.
Opoku, M. O., & Francis, E. K. (2019). Relevance of the technology acceptance model (TAM) in information management research: A review of selected empirical evidence. Research Journal of Business and Management, 7(1), 34-44.
Purnawirawan, N., De Pelsmacker, P., & Dens, N. (2012). Balance and sequence in online reviews: How perceived usefulness affects attitudes and intentions. Journal of Interactive Marketing, 26(4), 244-255.
Rakoczy, K., Pinger, P., Hochweber, J., Klieme, E., Schütze, B., & Besser, M. (2019). Formative assessment in mathematics: Mediated by feedback's perceived usefulness and students' self-efficacy. Learning and Instruction, 60(1), 154-165.
Saparudin, M., Rahayu, A., Hurriyati, R., & Adib Sultan, M. (2020). The influence of trust, perceived usefulness, and perceived ease upon customers’ attitude and intention toward the use of mobile banking in Jakarta. Journal of
Theoretical and Applied Information Technology, 98(17), 3584-3594.
Schierz, P. G., Schilke, O., & Wirtz, B. W. (2010). Understanding consumer acceptance of mobile payment services: An empirical analysis. Electronic Commerce Research and Applications, 9(3), 209-216.
Seethamraju, R., & Diatha, K. S. (2018). Adoption of digital payments by small retail stores. ACIS 2018 Proceedings, 41(1), 1-10.
Shanmugam, A., Savarimuthu, M. T., & Wen, T. C. (2014). Factors affecting Malaysian behavioral intention to use mobile banking with mediating effects of attitude. Academic Research International, 5(2), 236-253.
Sunny, P., & George, A. (2018). Determinants of behavioral intention to use mobile wallets—a conceptual model. Journal of Management, 5(5), 52-62.
Tan, G. K. S. (2022). Citizens go digital: A discursive examination of digital payments in Singapore’s Smart Nation project. Urban Studies, 59(12), 2582-2598.
Tahar, A., Riyadh, H. A., Sofyani, H., & Purnomo, W. E. (2020). Perceived ease of use, perceived usefulness, perceived security and intention to use e-filing: The role of technology readiness. The Journal of Asian Finance, Economics and
Business, 7(9), 537-547.
Thakur, R., & Srivastava, M. (2014). Adoption readiness, personal innovativeness, perceived risk and usage intention across customer groups for mobile payment services in India. Internet Research, 24(3), 369-392.
Vahdat, A., Alizadeh, A., Quach, S., & Hamelin, N. (2021). Would you like to shop via mobile app technology? The technology acceptance model, social factors and purchase intention. Australasian Marketing Journal, 29(2), 187-197.
Ventre, I., & Kolbe, D. (2020). The impact of perceived usefulness of online reviews, trust and perceived risk on online purchase intention in emerging markets: A Mexican perspective. Journal of International Consumer Marketing,
32(4), 287-299.
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), 1021070.
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 27(3), 425–478.
Wahab, N. A., & Rahman, A. R. A. (2013). Determinants of efficiency of zakat institutions in Malaysia: A non-parametric approach. Asian Journal of Business and Accounting, 6(2), 33-64.
Wan, C., & Shen, G. Q. (2015). Encouraging the use of urban green space: The mediating role of attitude, perceived usefulness and perceived behavioural control. Habitat International, 50(1), 130-139.
Younus, T. S., & Ahmad, R. (2021). Zakat management and economic sustainability: United Arab Emirates model. In Impact of Zakat on Sustainable Economic Development (pp. 108-119). IGI Global.
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.
Ajzen, I., & Fishbein, M. (1975). A Bayesian analysis of attribution processes. Psychological Bulletin, 82(2), 261-277.
Al Ziadat, M. T. (2015). Applications of planned behavior theory (TPB) in Jordanian tourism. International Journal of Marketing Studies, 7(3), 95-106.
Almarabeh, T. (2014). Students' perceptions of e-learning at the University of Jordan. International Journal of Emerging Technologies in Learning, 9(3), 31-35.
Akanfe, O., Valecha, R., & Rao, H. R. (2020). Assessing country-level privacy risk for digital payment systems. Computers & Security, 99(1), 102065.
Alias, A. (2018, Mac 19). Kadar kepenggunaan internet Malaysia 80.1 peratus. Berita Harian. https://www.bharian.com.my/bisnes/pasaran/2018/03/401188/kadarkepenggunaan-internet-malaysia-801-peratus
Aydin, G., & Burnaz, S. (2016). Adoption of mobile payment systems: A study on mobile wallets. Journal of Business Economics and Finance, 5(1), 73-92.
Baznas, P. K. S. (2019). Kajian konsep dasar zakatnomics. Puskas Baznas.
Boreham, C., Davison, G., Jackson, R., Nevill, A., Wallace, E., & Williams, M. (2020). Power, precision, and sample size estimation in sport and exercise science research. Journal of Sports Sciences, 38(17), 1-3.
Brandon-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.
Courtois, C., Montrieux, H., De Grove, F., Raes, A., De Marez, L., & Schellens, T. (2014). Student acceptance of tablet devices in secondary education: A three-wave longitudinal cross-lagged case study. Computers in Human Behavior,
35(1), 278-286.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319-340.
Eagly, A. H., & Chaiken, S. (2007). The advantages of an inclusive definition of attitude. Social Cognition, 25(5), 582-602.
Embong, M. R., Taha, R., & Nor, M. N. M. (2013). Role of zakat to eradicate poverty in Malaysia. Jurnal Pengurusan, 39(2013), 141-150.
Fathema, N., Shannon, D., & Ross, M. (2015). Expanding the Technology Acceptance Model (TAM) to examine faculty use of Learning Management Systems (LMSs) in higher education institutions. Journal of Online Learning &
Teaching, 11(2), 210-232.
Firmansyah, I., & Devi, A. (2017). The implementation strategies of good corporate governance for zakat institutions in Indonesia. International Journal of Zakat, 2(2), 85-97.
Grover, P., Kar, A. K., Janssen, M., & Ilavarasan, P. V. (2019). Perceived usefulness, ease of use and user acceptance of blockchain technology for digital transactions–insights from user-generated content on Twitter. Enterprise
Information Systems, 13(6), 771-800.
Hanafizadeh, P., Keating, B. W., & Khedmatgozar, H. R. (2014). A systematic review of internet banking adoption. Telematics and Informatics, 31(3), 492-510.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2018). Multivariate data analysis (8th ed.). Cengage Learning.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019), When to use and how to report the results of PLS-SE. European Business Review, 31(1), 2-24.
He, Y., Chen, Q., & Kitkuakul, S. (2018). Regulatory focus and technology acceptance: Perceived ease of use and usefulness as efficacy. Cogent Business & Management, 5(1), 1459006.
Iqbal, S., & Qureshi, I. A. (2012). M-learning adoption: A perspective from a developing country. The International Review of Research in Open and Distributed Learning, 13(3), 147–164.
Ilham, N. M. M., & Salleh, M. A. M. (2016). Privasi dan keselamatan maklumat dalam kalangan pengguna instagram ketika membeli produk secara dalam talian. e-Bangi, 11(1), 32-44.
Indarsin, T., & Ali, H. (2017). Attitude toward Using m-commerce – The analysis of perceived usefulness perceived ease of use, and perceived trust: Case study in Ikens Wholesale Trade, Jakarta–Indonesia. Saudi Journal of Business and
Management Studies, 2(11), 995-1007.
Jamaludin, N., Abd Wahab, N., & Hamed, A. B. (2017). Muslim perception on online zakat usage in Kuala Lumpur. The Journal of Muamalat and Islamic Finance Research, 14(1), 55-71.
Junadi, S. (2015). A model of factors influencing consumer’s intention to use e-payment system in Indonesia. Procedia Computer Science, 59(1), 214-220.
Kaslam, S. (2009). Governing zakat as a social institution: The Malaysian perspective. Social and Management Research Journal, 6(1), 15-32.
Kearsley, G. (2002). Explorations in learning & instruction: The theory into practice database. http://tip.psychology.org/index.html
Khando, K., Islam, M. S., & Gao, S. (2022). The emerging technologies of digital payments and associated challenges: A systematic literature review. Future Internet, 15(1), 1-21.
Kline, R. B. (2016). Principles and practice of structural equation modeling. The Guilford Press.
Lim, F. W., Ahmad, F., & Talib, A. N. B. A. (2019). Behavioural intention towards using electronic wallet: A conceptual framework in the light of the Unified Theory of Acceptance and Use of Technology (UTAUT). 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.
Lubis, M., Yaacob, N. I., Omar, Y., Dahlan, A. A., & Rahman, A. (2011). Enhancement of zakat distribution management system: Case study in Malaysia. In International Management Conference 2011 Proceedings (pp. 1-10).
International Islamic University of Malaysia.
Migdad, A. (2019). Managing zakat through institutions: Case of Malaysia. International Journal of Islamic Economics and Finance Studies, 5(3), 28-44.
Mooi, E., Sarstedt, M., & Mooi‐Reci, I. (2018). Market research: The process, data, and methods using stata. Springer.
Mumtaz, A. M., Hiram, T., Jun-Hwa, C., Ramayah, T., Francis, C., & Tat, H. C. (2020). Sample size for survey research: Review and recommendations. Journal of Applied Structural Equation Modeling, 4(2), i-xx.
Magsamen-Conrad, K., Upadhyaya, S., Joa, C. Y., & Dowd, J. (2015). Bridging the divide: Using UTAUT to predict multigenerational tablet adoption practices. Computers in Human Behavior, 50(1), 186–196.
Nikou, S. A., & Economides, A. A. (2017). Mobile-based assessment: Integrating acceptance and motivational factors into a combined model of self-determination theory and technology acceptance. Computers in Human Behavior,
68(1), 83-95.
Nor, S. M., Abdul-Majid, M., & Esrati, S. N. (2021). The role of blockchain technology in enhancing Islamic social finance: The case of zakah management in Malaysia. Foresight, 23(5), 509-527.
Othman, M. E. B., Shari, M. G. B., & Tawang, M. Y. B. (2020). Keselamatan data peribadi semasa pembelian atas talian ketika pandemik Covid 19. Prosiding International Conference on Education Research, 1(1), 1-8.
Opoku, M. O., & Francis, E. K. (2019). Relevance of the technology acceptance model (TAM) in information management research: A review of selected empirical evidence. Research Journal of Business and Management, 7(1), 34-44.
Purnawirawan, N., De Pelsmacker, P., & Dens, N. (2012). Balance and sequence in online reviews: How perceived usefulness affects attitudes and intentions. Journal of Interactive Marketing, 26(4), 244-255.
Rakoczy, K., Pinger, P., Hochweber, J., Klieme, E., Schütze, B., & Besser, M. (2019). Formative assessment in mathematics: Mediated by feedback's perceived usefulness and students' self-efficacy. Learning and Instruction, 60(1), 154-165.
Saparudin, M., Rahayu, A., Hurriyati, R., & Adib Sultan, M. (2020). The influence of trust, perceived usefulness, and perceived ease upon customers’ attitude and intention toward the use of mobile banking in Jakarta. Journal of
Theoretical and Applied Information Technology, 98(17), 3584-3594.
Schierz, P. G., Schilke, O., & Wirtz, B. W. (2010). Understanding consumer acceptance of mobile payment services: An empirical analysis. Electronic Commerce Research and Applications, 9(3), 209-216.
Seethamraju, R., & Diatha, K. S. (2018). Adoption of digital payments by small retail stores. ACIS 2018 Proceedings, 41(1), 1-10.
Shanmugam, A., Savarimuthu, M. T., & Wen, T. C. (2014). Factors affecting Malaysian behavioral intention to use mobile banking with mediating effects of attitude. Academic Research International, 5(2), 236-253.
Sunny, P., & George, A. (2018). Determinants of behavioral intention to use mobile wallets—a conceptual model. Journal of Management, 5(5), 52-62.
Tan, G. K. S. (2022). Citizens go digital: A discursive examination of digital payments in Singapore’s Smart Nation project. Urban Studies, 59(12), 2582-2598.
Tahar, A., Riyadh, H. A., Sofyani, H., & Purnomo, W. E. (2020). Perceived ease of use, perceived usefulness, perceived security and intention to use e-filing: The role of technology readiness. The Journal of Asian Finance, Economics and
Business, 7(9), 537-547.
Thakur, R., & Srivastava, M. (2014). Adoption readiness, personal innovativeness, perceived risk and usage intention across customer groups for mobile payment services in India. Internet Research, 24(3), 369-392.
Vahdat, A., Alizadeh, A., Quach, S., & Hamelin, N. (2021). Would you like to shop via mobile app technology? The technology acceptance model, social factors and purchase intention. Australasian Marketing Journal, 29(2), 187-197.
Ventre, I., & Kolbe, D. (2020). The impact of perceived usefulness of online reviews, trust and perceived risk on online purchase intention in emerging markets: A Mexican perspective. Journal of International Consumer Marketing,
32(4), 287-299.
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), 1021070.
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 27(3), 425–478.
Wahab, N. A., & Rahman, A. R. A. (2013). Determinants of efficiency of zakat institutions in Malaysia: A non-parametric approach. Asian Journal of Business and Accounting, 6(2), 33-64.
Wan, C., & Shen, G. Q. (2015). Encouraging the use of urban green space: The mediating role of attitude, perceived usefulness and perceived behavioural control. Habitat International, 50(1), 130-139.
Younus, T. S., & Ahmad, R. (2021). Zakat management and economic sustainability: United Arab Emirates model. In Impact of Zakat on Sustainable Economic Development (pp. 108-119). IGI Global.
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2024-02-29
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Perceived usefulness and attitude toward intention and acceptance of e-payment zakat. (2024). Journal of Nusantara Studies (JONUS), 9(1), 320-344. https://doi.org/10.24200/jonus.vol9iss1pp320-344
