The influence of technology readiness, technology acceptance model and prior zakat digitalization exposure on online zakat payment services adoption intentions

Authors

  • Siti Hirdayu  Mohd Radzi Faculty of Business, Accountancy, and Social Sciences, Universiti Poly-Tech Malaysia, 56100 Kuala Lumpur, Malaysia.
  • Rahayu Abdul Rahman Faculty of Accountancy, Universiti Teknologi MARA, Tapah Campus, 35400 Tapah Road, Perak, Malaysia.
  • Mohd Hadli Shah Mohamad Yunus Institute of Graduate Studies, Universiti Poly-Tech Malaysia, 56100 Kuala Lumpur, Malaysia.
  • Norzarina Noordin Faculty of Accountancy, Universiti Teknologi MARA, Tapah Campus, 35400 Tapah Road, Perak, Malaysia.
  • Nur Aima Shafie Accounting Research Institute (ARI), Level 12, Menara SAAS Universiti Teknologi MARA (UiTM), 40450 Shah Alam, Selangor, Malaysia.

DOI:

https://doi.org/10.24200/jonus.vol10iss2pp590-610

Abstract

Background and Purpose: The swift advancement of internet technology, particularly accelerated by Covid-19 pandemic, has transformed the lifestyle of Muslims and introduced various digital zakat options. The purpose of this study is to explore the determinants influencing willingness of muzakkis (zakat payers) to fulfil their zakat obligations using digital platform.

Methodology: Grounded in the theoretical frameworks of Technology Readiness (TR) and the Technology Acceptance Model (TAM), this study incorporates prior exposure with zakat digitalization alongside core constructs; innovativeness, optimism, perceived usefulness, and perceived ease of use. Data have been obtained using structured questionnaires distributed to 230 Malaysian muzakkis (Muslim zakat contributors). Structural equation modeling (SEM) was used to analyze the gathered data in order to test the hypothesized relationships.

Findings: The results show that innovativeness, perceived usefulness, and previous exposure to digital zakat services significantly and positively affect zakat payers' desire to use online payment methods. In contrast, optimism and perceived ease of use were not significant factors of such intentions.

Contributions: This study enhance our knowledge of factors shaping online zakat payment adoption among Muslim payers. Notably, it is among the first to combine the Technology Readiness and Acceptance frameworks with prior digital exposure to predict zakat payers’ adoption behavior regarding online payment technologies.

Keywords: Online zakat payment service, theory of technology readiness, theory of acceptance model, prior exposure, zakat payer’s adoption intention.

Author Biographies

  • Siti Hirdayu  Mohd Radzi, Faculty of Business, Accountancy, and Social Sciences, Universiti Poly-Tech Malaysia, 56100 Kuala Lumpur, Malaysia.

    Siti Hirdayu Mohd Radzi is a lecturer in the Faculty of Business and Accountancy, Universiti Poly-Tech Malaysia. Her specialization is teaching taxation and management accounting for undergraduate students. She holds a Master in Accountancy from Universiti Teknologi MARA. Her research focuses on taxation and environmental, social and governance (ESG).

  • Rahayu Abdul Rahman, Faculty of Accountancy, Universiti Teknologi MARA, Tapah Campus, 35400 Tapah Road, Perak, Malaysia.

    Dr. Rahayu Abdul Rahman is an Associate Professor at the Faculty of Accountancy, UiTM. She received her Ph.D in Accounting from Massey University, Auckland, New Zealand in 2012. Her research interest surrounds areas, like financial reporting quality such as earnings management and accounting conservatism as well as financial leakages including financial reporting frauds and tax aggressiveness. 

  • Mohd Hadli Shah Mohamad Yunus, Institute of Graduate Studies, Universiti Poly-Tech Malaysia, 56100 Kuala Lumpur, Malaysia.

    Dr Mohd Hadli Shah Mohamad Yunus is a lecturer attached to the Institute of Professional Studies of Universiti Poly-Tech Malaysia, Kuala Lumpur, Malaysia. He holds a Diploma in Banking Studies from UiTM in 1995, a Bachelor of Accounting (Honest) degree in 2006 from UKM and a Master of Science (Accounting) degree in 2016 from UPM. In 2024 he completed his PhD in Islamic Finance at the University of Malaya. His research interests cover topics about Islamic Finance and Banking, Islamic Accounting, Financial Management and Governance.

  • Norzarina Noordin, Faculty of Accountancy, Universiti Teknologi MARA, Tapah Campus, 35400 Tapah Road, Perak, Malaysia.

    Norzarina Noordin is Senior Lecturer at the Faculty of Accountancy, Universiti Teknologi MARA, Malaysia. She received her master’s degree in Accounting from UiTM in 2007. Her research interest surrounds areas, like financial reporting and accounting information systems.

  • Nur Aima Shafie, Accounting Research Institute (ARI), Level 12, Menara SAAS Universiti Teknologi MARA (UiTM), 40450 Shah Alam, Selangor, Malaysia.

    Nur Aima Shafie is a fellow at Accounting Research Institute, Universiti Teknologi MARA, Shah Alam. She also is a senior lecturer at Faculty of Accountancy of the same university. She holds PhD in Accounting specializing in financial criminology from Universiti Teknologi MARA, Malaysia. Her research interest span corporate governance, financial reporting, risk management and social enterprise.

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Published

2025-07-31

Issue

Vol. 10 No. 2: Journal of Nusantara Studies(JONUS)

Section

Articles

How to Cite

The influence of technology readiness, technology acceptance model and prior zakat digitalization exposure on online zakat payment services adoption intentions. (2025). Journal of Nusantara Studies (JONUS), 10(2), 590-610. https://doi.org/10.24200/jonus.vol10iss2pp590-610