Enhancing adoption of Online Zakat Payment Systems: a study on technology readiness, perceived risk, and transparency in Malaysia

Ishak, Nisrin Alyani and Abdul Rahman, Rahayu and Meor Zawawi, Maizura and Alwi, Fatimah and Abd Wahab, Roslan and Zakaria, Nor Balkish (2025) Enhancing adoption of Online Zakat Payment Systems: a study on technology readiness, perceived risk, and transparency in Malaysia. Asia-Pacific Management Accounting Journal (APMAJ), 20 (2): 11. pp. 325-346. ISSN 2550-1631

Official URL: https://apmaj.uitm.edu.my/

Identification Number (DOI): 10.24191/apmaj.v24i2-11

Abstract

This study aimed to examine the intention to adopt online zakat payment services in a developing country, specifically focusing on the impact of Technology Readiness attributes, namely optimism and innovativeness as well as individual’s perceived risk and perceived transparency. Data for the study were collected through an online survey completed by 288 zakat payers in Malaysia. The analysis, conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM), revealed that both Technology Readiness’s attributes; optimism and innovativeness as well as perceived transparency had a positive and significant influence on the intention to use online zakat payment services. Conversely, perceived risk had a significant negative impact on adoption intention, emphasizing the need to address risk-related concerns to encourage wider usage. Given the limited research on online zakat service adoption, this study makes a valuable contribution to understanding the factors that influence the adoption of online zakat payments. Additionally, the findings provide insights that can guide strategies to enhance the adoption of online zakat services in similar developing country contexts.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Ishak, Nisrin Alyani
UNSPECIFIED
Abdul Rahman, Rahayu
rahay916@uitm.edu.my
Meor Zawawi, Maizura
UNSPECIFIED
Alwi, Fatimah
UNSPECIFIED
Abd Wahab, Roslan
UNSPECIFIED
Zakaria, Nor Balkish
UNSPECIFIED
Subjects: B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc
B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc > Islam > The practice of Islam > The five duties of a Moslem. Pillars of Islam
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
UiTM Journal Collections: UiTM Journals > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 2550-1631
Volume: 20
Number: 2
Page Range: pp. 325-346
Keywords: Online Zakat payment service, Optimism, Innovativeness, Perceived risk, Perceived transparency
Date: August 2025
URI: https://ir.uitm.edu.my/id/eprint/122503
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