Adopting online zakat payments: insights from Malaysian micro-entrepreneurs

Zakat, a fundamental pillar of Islam, is obligatory for eligible Muslims based on specified criteria of wealth and duration of possession. It holds potential to alleviate poverty in Malaysia, underscoring the need for transparent and accountable systems in its collection, management, and distribution. This study explores the micro-entrepreneurs’ intention to adopt the zakat cashless payment system using the Unified Theory of Acceptance and Use of Technology (UTAUT). Employing a quantitative methodology suited to its deductive approach, the research gathered data via a questionnaire. Partial Least Squares Structural Equation Modeling (PLS-SEM) was applied to analyze responses from 300 micro-entrepreneurs in Kedah, Malaysia. Findings reveal that Effort Expectancy, Performance Expectancy and Facilitating Conditions significantly influence micro-entrepreneurs' intention to use online zakat payments. These insights can guide the development of strategies to enhance technology adoption, contributing valuable knowledge to the fields of zakat, technology adoption, and community development.