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1 

        MULTIDISCIPLINARY SCIENTIFIC RESEARCH 
          BJMSR VOL 10 NO 1 (2025) P-ISSN 2687-850X E-ISSN 2687-8518 

         Available online at https://www.cribfb.com 

     Journal homepage: https://www.cribfb.com/journal/index.php/BJMSR 

                                                                                                                                                                                                    Published by CRIBFB, USA 
                                                                                                                                     

DRIVERS INFLUENCING THE USAGE INTENTION TOWARDS 

ONLINE ZAKAT PAYMENT SYSTEM: EVIDENCE FROM 

MALAYSIA             
 

 Rahayu Abdul Rahman (a)1    Eka Nurmala Sari (b)    Siti Hirdayu Mohd Radzi (c)   Fitriani Saragih (d)   Nor 

Balkish Zakaria (e) 
 

(a) Associate Professor, Faculty of Accountancy, Universiti Teknologi MARA, 34500 Tapah, Perak, Malaysia; E-mail: rahay916@uitm.edu.my 
(b) Senior Lecturer, Faculty of Economic and Business, Universitias Muhammadiyah Sumatera Utara, Sumatera Utara, Indonesia; E-mail: 

ekanurmal@umsu.ac.id 
(c) Senior Lecturer, Faculty of Business, Accountancy, and Social Sciences, Universiti Poly-Tech Malaysia, 56100 Kuala Lumpur, Malaysia; E-

mail: hirdayuradz@gmail.com 
(d) Senior Lecturer, Faculty of Economic and Business, Universitias Muhammadiyah Sumatera Utara, Sumatera Utara, Indonesia; E-mail: 

fitrianisargih@umsu.ac.id 
(e) Associate Professor, Accounting Research Institute, Level 12, Menara Sultan Abdul Aziz Shah, Universiti Teknologi MARA, 40450 Shah Alam, 

Selangor, Malaysia; E-mail: norbalkish@uitm.edu.my 
                     

 
A R T I C L E I N F O 

 
 

Article History: 
 

Received: 24th September 2024 

Reviewed & Revised: 24th September 2024 

to 28th January 2025 

Accepted: 30th January 2025 

Published: 3rd February 2025  

 
Keywords: 

 

Online Zakat Payment Service, Perceived 
Risk, Trust In Zakat Institution, Zakat 

Literacy, Prior Experience 

 
JEL Classification Codes: 

 

M430, G32 

 

       
      Peer-Review Model:  

 

      External peer review was done through  

      double-blind method. 

        

 
A B S T R A C T      
 
A digital zakat system significantly enhances zakat collection by streamlining the process, making it 

more accessible, transparent, and efficient for both zakat payers and zakat institutions. Through digital 

platforms, individuals can easily calculate, pay, and track their zakat contributions in real time. 

However, it faces challenges as some zakat payers remain reluctant to use online platforms due to 

concerns about security and the traditional nature of their giving. Thus, this study investigates how 

socio-economic determinants, perceived risk, trust in zakat institutions, zakat literacy, and prior 

experience affect zakat payers' intention to use online zakat payment systems. Data were gathered via 

an online survey of 288 zakat payers in Malaysia, with cluster sampling used to select participants from 

government and private sectors across Perak, Selangor, and Kelantan. SmartPLS was used for the 

analysis. The results indicate that perceived risk has a significant and negative impact on the intention 

to use online zakat payment services, highlighting the importance of addressing concerns related to risk 

perception in promoting their adoption. On the other hand, trust in zakat institutions, zakat literacy, and 

prior experience exhibited positive and significant relationships with zakat payers' intention to utilize 

online zakat payment services. The findings suggest that institutions mitigate perceived risk, strengthen 

institutional trust, increase zakat literacy, and leverage users' prior experience to enhance online zakat 

system adoption. This study contributes significantly to understanding the factors influencing the 

adoption of online zakat payment services to inform strategies to boost the utilization of online zakat 

payment services in similar developing country settings. 

 
 

© 2025 by the authors. Licensee CRIBFB, USA. This open-access article is distributed under the 
terms and conditions of the Creative Commons Attribution (CC BY) license 
(http://creativecommons.org/licenses/by/4.0).  

            

 

INTRODUCTION 

Transformation technologies in zakat collection and payment services have sparked a profound evolution in how charitable 

contributions are gathered and disbursed worldwide. These innovations encompass a broad spectrum of digital 

advancements, including mobile applications, online payment gateways, blockchain, and artificial intelligence (Ahmad & 

Mamun, 2020; Ali et al., 2019; Salleh et al., 2022). According to Zulfikri et al. (2021), these transformation technologies 

have modernized zakat collection and payment services and rendered them more accessible, secure, and adaptable to the 

evolving requirements of zakat payers and beneficiaries globally.  

In Islam, Zakat is a form of compulsory charity that aims to purify wealth and redistribute it among those in need 

(Bilo & Machado, 2020), ultimately fostering social welfare and economic stability within the Muslim community (Zauro 

et al., 2020).  Zakat is not just required by religion but also a powerful tool for social justice and economic development 

within Muslim communities and societies. In Malaysia, adopting online zakat services has introduced a more efficient, 

                                                      
1Corresponding author: ORCID ID: 0000-0002-7787-1096 
© 2025 by the authors. Hosting by CRIBFB. Peer review is the responsibility of CRIBFB, USA.  

https://doi.org/10.46281/bjmsr.v10i1.2280 

 
To cite this article: Rahman, R. A., Sari, E. N., Radzi, S. H. M., Saragih, F., & Zakaria, N. B. (2025). DRIVERS INFLUENCING THE USAGE 

INTENTION TOWARDS ONLINE ZAKAT PAYMENT SYSTEM: EVIDENCE FROM MALAYSIA. Bangladesh Journal of Multidisciplinary 

Scientific Research, 10(1), 1-10. https://doi.org/10.46281/bjmsr.v10i1.2280 

mailto:fitrianisargih@umsu.ac.id
http://creativecommons.org/licenses/by/4.0/)
http://creativecommons.org/licenses/by/4.0/)
https://www.openaccess.nl/en
https://doi.org/10.46281/bjmsr.v10i1.2280
https://orcid.org/0000-0002-7787-1096
https://orcid.org/0000-0002-4391-7420
https://orcid.org/0009-0006-8074-5142
https://orcid.org/0000-0002-1538-2115
https://orcid.org/0000-0002-1795-9854


Rahman et al., Bangladesh Journal of Multidisciplinary Scientific Research 10(1) (2025), 1-10

 

2 

adaptable, and user-friendly system, significantly improving the collection and disbursing of zakat funds. For example, the 

implementation of digital zakat solutions resulted in a 9% increase in zakat collection for the Federal Territory Islamic 

Religious Council (MAIWP), reaching RM816.48 million, and a 10% increase for the Zakat Collection Centre (PPZ-

MAIWP), totaling RM12.19 million in 2021, covering both zakat wealth and zakat fitrah. However, despite the rising 

popularity of online zakat payment services and their potential to transform the zakat landscape, it is important to 

acknowledge a disconnect between this potential and the actual collection. This disconnect is highlighted by Paizin and 

Sarif (2021), who emphasize the untapped potential in zakat collection management. While the annual zakat collection 

exhibits a positive trajectory, it has yet to reach its optimal level. It indicates ample room for improvement and streamlining 

within Malaysia's zakat institutions through online platforms. 

Therefore, understanding the behavior and intentions of Muslims regarding adopting alternative zakat payment 

methods, such as online zakat payment services, is of utmost importance for zakat institutions, policymakers, and 

government agencies. This understanding is vital for developing and enhancing the nation's digital management of Zakat. 

Most prior studies on the determinants of online zakat services emphasize technology-based theories to explain the adoption 

behavior/intention. For example, some scholar employs the technology acceptance model (TAM) (Muflih, 2023), unified 

theory of acceptance and use of technology (UTAUT) (Ahmad et al., 2014; Bin-Nashwan, 2022; Kasri & Yuniar, 2021; 

Cahyani, Sari, & Afandi, 2022; Ferdana et al., 2022; Farhatunnada & Wibowo, 2022; Nuryahya et al., 2022), and integrative 

model of UTAUT with social cognitive theory (SCT) or with TAM and innovative diffusion theory (Oktavendi, & 

Mu'ammal, 2022) to explore Muslim behavior and intention towards online zakat services. Empirical studies that aim to 

comprehend zakat payers' adoption intentions from socio-psychological and economic angles are scarce. Thus, this study 

examines how socio-economic determinants (i.e., perceived risk, trust in zakat institution, zakat literacy, and prior 

experience) influence zakat payers' intentions to adopt online zakat payment services.  

The paper is organized as follows: A review of the pertinent literature that served as a guide for the creation of the 

hypotheses is given in Section 2. The research methodology used is described in depth in Section 3, and the analysis's 

findings are presented in Section 4. The findings are discussed in Section 5, and the paper concludes in Section 6. 

 
     LITERATURE REVIEW  

Perceived Risk and Online Zakat Payment Usage Intention 

Prior studies (Wu et al., 2017; Safeena et al., 2012; Faqih, 2022) highlight that user’s reluctance to embrace online payments 

often stems from uncertainties in transaction handling and their perception of associated risks. According to Bauer (1967), 

perceived risk is a combination of uncertainty and the seriousness of potential outcomes. Akturan and Tezcan (2012) 

highlight two fundamental components within the domain of perceived risk regarding technology-induced hazards related 

to infrastructure and potential issues associated with a service provider's behavior. They argue that, rather than adhering to 

the anticipated levels of dependability, service providers often resort to opportunistic actions, taking advantage of 

unforeseeable transactions. Furthermore, the inherent vulnerability linked to application technology continually exposes 

users to the risk of compromise. As a result, user confidence diminishes in response to these technological and relational 

uncertainties, leading to a decreased willingness to engage with online services. In the context of zakat research, it becomes 

evident that a zakat payer's perception of risk plays a substantial role in influencing their inclination to utilize online zakat 

payment services. These perceived risks encompass concerns related to finances, such as apprehensions about data security 

and the possibility of financial losses and worries about privacy, including the mishandling of personal information. 

Furthermore, concerns about performance issues, such as technical glitches and reliability, and doubts regarding the 

platform's trustworthiness can further discourage potential users. 

Prior research has found a significant association between perceived risk and technology adoption intention and 

behavior. For example, Park et al. (2019) investigate the effects of perceived risk on consumers' intention to use mobile 

payment or m-payment. The study's 457 respondents' results supported the negative relationship between perceived risk and 

consumer intention to use m-payment.  Similarly, Xie et al. (2021) find that perceived risk strongly relates to individuals’ 

FinTech adoption intention. In the zakat research area, Oktavendi and Mu'ammal (2022) examine the impact of perceived 

risk on using Zakat, infaq, and sadaqah (ZIS) digital payments among Generation Z in Indonesia. Surprisingly, their results 

indicated an insignificant effect of perceived risk on behavioral intention. Given these mixed findings, this study aims to re-

examine the relationship in a different research setting, Malaysia, and proposes the following hypothesis: 

 

H1: Perceived risk has a significant negative effect on online zakat payment usage intention 

 
Trust in Zakat Institution and Online Zakat Payment Usage Intention 

Trust in an organization plays a pivotal role in defining the credibility and legitimacy of the nonprofit sector and motivating 

financial contributions (Sargeant & Lee, 2004).  As noted by Prakash and Gugerty (2010), donors tend to withhold their 

support from organizations they lack trust in and with which they do not feel assured. When individuals have confidence in 

an organization, they are more likely to allocate resources to its causes or initiatives. According to Becker (2018), trust is 

built upon the organization's reputation, transparency in its operations, and ethical conduct in managing donations. Donors 

want assurance that their contributions will be used efficiently and effectively for the intended purpose and that there will 

be accountability in how funds are allocated. Additionally, Lau and Cobb (2010) stress that trust extends to the organization's 

ability to deliver on its promises and make a tangible impact with the donations received, further strengthening public 

intention to donate. 

Trust in zakat institutions affects zakat payers' intention to pay for and use online zakat payment services. When 



Rahman et al., Bangladesh Journal of Multidisciplinary Scientific Research 10(1) (2025), 1-10

 

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people have confidence in these institutions' credibility, transparency, and ethical conduct, they are more likely to embrace 

online platforms for zakat contributions. In essence, trust forms the bedrock upon which individuals build their willingness 

to engage with online zakat payment services, knowing that their contributions will be used for their intended charitable 

purposes transparently and securely. Previous research has consistently established a strong connection between trust and 

donation intention, as evidenced by several studies (Bilgin & Kethüda, 2022; Chen et al., 2019; Beldad et al., 2014; Li et 

al., 2022). Meanwhile, within the domain of zakat research, a literature review indicates that trust in zakat institutions 

significantly influences the intentions of zakat payers to make contributions through traditional means (Ali et al., 2020). 

However, none of these studies have delved into how trust in zakat institutions affects the intentions of zakat payers to 

embrace online zakat services for their contributions, as most of them have solely explored the impact of trust on technology. 

Consequently, building on the discussion above, this study puts forth the following hypothesis. 

 

H2: Trust in zakat institutions has a significant positive effect on the intention to use online zakat payment. 

  

Zakat Literacy and Online Zakat Payment Usage Intention 

Literacy is characterized as the capability to possess knowledge and comprehension of a subject, transforming one's behavior 

and decision-making (Antara et al., 2016). In the context of Zakat, Yusfiarto et al. (2020) elaborate on zakat literacy, defining 

it as an individual's proficiency in reading, understanding, calculating, and accessing information related to Zakat, ultimately 

results in an increased awareness of and willingness to fulfill zakat obligations. Regarding online zakat service, zakat literacy 

is more likely to influence individuals' intention to use e-zakat payment services. When people understand the principles 

and importance of Zakat in Islam and the various categories of recipients and calculation methods, they are more likely to 

engage in online Zakat payments. A higher level of zakat literacy enables individuals to effectively appreciate the 

significance of fulfilling their religious obligation and contributing to charitable causes. Moreover, those with zakat literacy 

are better equipped to navigate online zakat platforms, understand the transparency of fund allocation, and trust that their 

contributions will be utilized appropriately. As a result, zakat literacy fosters a sense of confidence and comfort in using e-

zakat payment services, enhancing the intention to participate and contribute to the welfare of those in need in a meaningful 

and informed manner. 

Previous studies have identified a significant correlation between zakat literacy and the intention to adopt online 

zakat services and actual behavior in Indonesia. For instance, Kasri and Yuniar (2021) explored the impact of zakat literacy 

on the inclination of Indonesian Muslims to use online platforms for zakat payments. With a sample size of 223 respondents, 

the findings supported a positive association between zakat literacy and the intention of zakat payers to utilize online zakat 

platforms. Similarly, Kasri and Sosianti (2023) observed a robust connection between zakat literacy and the intention to 

adopt online zakat services among zakat payers. Building on this context, the present study seeks to reassess this relationship 

in a different research setting, namely Malaysia, and puts forth the following hypothesis: 

 

H3: Zakat literacy has a significant positive effect on online zakat payment usage intention 

 

Prior Experience and Online Zakat Payment Usage Intention 

Ouellette and Wood (1998) highlight the role of experience in predicting future intentions and behavior. Indeed, Ajzen and 

Fishbein (2000) emphasize that prior experience significantly influences behavior. This is because knowledge acquired from 

past actions helps to shape intentions (Eagly & Chaiken, 2007), as experience enhances the accessibility of that knowledge 

in memory (Fazio & Zanna, 1978). Further, about the technology adoption intention and behaviour. Chua et al. (1999) 

propose that consumers' anxiety levels regarding technology are generally inversely related to their experience, which 

ultimately enhances technology usage. This argument seems in line with the empirical studies. For example, Kwon and Noh 

(2010) investigated the impact of past online shopping experiences on the online apparel purchase intentions of mature 

consumers. Their survey, which included 293 male and female respondents in the U.S., revealed that the extent of prior 

online shopping experience significantly influenced mature consumers' perceived risks and benefits. Similarly, Wang et al. 

(2020) found that previous learning experiences are positively linked to students' evaluations of and satisfaction with current 

online education. 

In the context of Zakat, prior experience with online Zakat services is a crucial determinant of the intention to adopt 

online payment systems. Individuals with previous exposure to these services develop familiarity and comfort with the 

platform, positively influencing their perception and trust in adopting similar online payment systems. The experience 

provides users with insights into the convenience, efficiency, and security aspects of online transactions for zakat payments. 

This familiarity helps mitigate concerns related to the novelty of online payment systems, reducing perceived risks and 

uncertainties. As a result, individuals with prior positive experiences are more likely to exhibit a higher intention to adopt 

online payment systems for Zakat, as their past encounters contribute to a favorable attitude and increased confidence in the 

reliability and effectiveness of such platforms. Based on this literature and argument, the following hypothesis is developed: 

 

H4: Prior experience has a significant positive effect on online zakat payment usage intention 

 

 

 

 

 

 



Rahman et al., Bangladesh Journal of Multidisciplinary Scientific Research 10(1) (2025), 1-10

 

4 

Conceptual Framework 

 

 

H 

 

 

 

 

 

 

 

 

 
 

Figure 1. Research Framework 

 
     MATERIALS AND METHODS 

Research Design, Research Instrument, and Data Collection 

The survey method and questionnaires were employed in this study to collect data. The questionnaires were structured into 

three sections for comprehensive information gathering. Section A was dedicated to obtaining demographic details, 

including age, gender, education level, and occupation. Section B delved into factors influencing muzakkis' intention to use 

online zakat payment services, while Section C comprised questions specifically addressing this intention. A seven-point 

Likert scale was utilized to measure the independent and dependent variables, ranging from 1 ("strongly disagree") to 7 

("strongly agree"). The first independent variable, perceived risk, comprised seven indicators adapted from Chiu and Cho 

(2021). Zakat literacy and trust in zakat institutions were assessed using a four-item questionnaire adapted from Kasri and 

Yuniar  (2021). The dependent variable, online zakat payment service adoption intention, was measured using three items 

adapted from Muflih (2023).  

In this study, researchers sought to understand the factors influencing the intention to adopt the e-zakat payment 

service among muzakkis in Malaysia. Participants were asked to indicate their likelihood of using the online Zakat system 

to fulfill their obligations. The questionnaires were administered in person, with respondents assured confidentiality, and 

data was collected solely for research purposes.  
The study targeted Muslim employees, referred to as muzakkis, who work in both the government and private 

sectors across three states in Malaysia: Perak, Selangor, and Kelantan. These participants represented a cross-section of 

working Muslims responsible for fulfilling zakat obligations. A cluster sampling technique was used to select the sample. 

The clusters were defined based on location (the three selected states), and sectors (government and private) within these 

states were included to ensure diversity within the sample. 

A total of 350 questionnaires were distributed, of which 288 were returned as valid and used for the analysis, 

representing an 82% response rate. This sample size was sufficient to achieve statistical power and precision for the study's 

objectives, providing a robust basis for analyzing adoption intention trends among the target population. 

 

     RESULTS 

Respondent Profile  

Table 1 shows the demographic makeup of the 288 zakat payers (muzakkis) who participated in the study.  

 

Table 1. Demographic Characteristics of Respondents 

 
Characteristics Items Frequency % 

Gender Male 170 59% 

 Female 118 41% 

    

Age 21 - 30 years old 35 12% 

 31 - 40 years old 65 23% 

 41 - 50 years old 133 46% 

 More than 50 years old 55 19% 

    

Academic background PhD 11 4% 

 Master degree 91 32% 

 Bachelor degree 135 47% 

 Diploma and below 51 18% 

    

Occupation Government 161 56% 

 Private 127 44% 

 
Of the respondents, 170 (59%) were male muzakkis, and 118 (41%) were female muzakkis. The largest age group 

among the participants was those aged 41–50 years old, comprising 42% of the total. Additionally, a significant portion of 

Perceived Risk  

Trust in Zakat Institution  
Online Zakat Payment Usage 

Intention 

Zakat Literacy 

Prior Experience Online Zakat 



Rahman et al., Bangladesh Journal of Multidisciplinary Scientific Research 10(1) (2025), 1-10

 

5 

the respondents had completed a bachelor's degree (36%), and the majority were employed in government positions (56%). 

 
Assessment of the Measurement Model  

The two-step Smart PLS approach—an evaluation of the measurement model and an evaluation of the structural model—

was used to analyze the questionnaire data. In the research model, a structural model gives the relationships between the 

exogenous and endogenous constructs, while a measurement model illustrates the relationships between the items and 

constructs. In Figure 2, the measurement model is shown. According to Hair et al. (2017), the measurement model must 

evaluate loadings, composite reliability (CR), and average variance explained (AVE) to meet convergent validity 

requirements. The loading, AVE, and CR values must all be at least 0.6, 0.5, and 0.7, respectively.  

 

Table 2. The Measurement Model Assessment 

 
Constructs Measurement items Loadings Cronbach’s 𝛼 CR AVE 

Perceived risk PR1 0.748 0.901 0.918 0.617 

 PR2 0.717    

 PR3 0.788    

 PR4 0.784    

 PR5 0.819    

 PR6 0.843    

 PR7 0.793    

Trust in Zakat institution TI1 0.937 0.950 0.964 0.870 

 TI2 0.888    

 T13 0.963    

 TI4 0.941    

Zakat literacy ZL1 0.883 0.910 0.936 0.786 

 ZL2 0.905    

 ZL3 0.881    

 ZL4 0.876    

Perceived risk PR1 0.748 0.901 0.918 0.617 

 PR2 0.717    

 PR3 0.788    

 PR4 0.784    

 PR5 0.819    

 PR6 0.843    

 PR7 0.793    

Online zakat payment usage intention OZI1 0.919 0.905 0.941 0.841 

 OZI2 0.962    

 OZI3 0.868    

 
Table 2 shows that the loading, AVE, and CR values exceeded the suggested values, indicating that the construct's 

convergent validity was satisfactory. The loading, AVE, and CR ranges were 0.717 to 0.963, 0.617 to 0.870, and 0.918 to 

0.964. Therefore, these findings suggested that convergent validity had been attained.  

In the meantime, the heterotrait monotrait (HTMT) ratio of correlations criterion was used to evaluate the 

discriminant validity of the model to ascertain whether each construct was distinct from the other constructs in the 

established model, implying that each construct in the model was unique (Hair et al., 2017).  

 
Table 3. Measurement Model’s Discriminant Validity – HTMT 

 
   Constructs Online zakat 

payment 

usage 

intention 

Perceived risk Prior 

experience 

online Zakat 

Trust in Zakat 

institution 

Zakat literacy 

Online zakat payment usage intention      

Perceived risk 0.314     

Prior experience online Zakat 0.595 0.353    

Trust in Zakat institution 0.418 0.164 0.100   

Zakat literacy 0.394 0.098 0.046 0.669  

 

 

Table 4. Measurement Model’s Discriminant Validity - Fornell and Larcker 

 
   Constructs Online zakat 

payment usage 

intention 

Perceived risk Prior 

experience 

online Zakat 

Trust in 

Zakat 

institution 

Zakat literacy 

Online zakat payment usage intention 0.917     

Perceived risk -0.320 0.786    

Prior experience online Zakat 0.570 -0.337 1   

Trust in Zakat institution 0.395 -0.029 0.1 0.933  

Zakat literacy 0.364 -0.017 0.046 0.638 0.886 

 



Rahman et al., Bangladesh Journal of Multidisciplinary Scientific Research 10(1) (2025), 1-10

 

6 

Table 3 illustrates that every HTMT value was below the 0.90 cut-off value (Hair et al., 2017). In addition, Table 

4 details the evaluation of discriminant validity utilizing the Fornell and Larcker to ascertain whether every construct seen 

in this investigation is devoid of unidimensionality. The findings show that there was a more excellent square value for AVE 

than there was for the correlation between the components. Therefore, these findings showed that the model complied with 

the suggested specifications and that discriminant validity for each of the study's constructs was verified. 

 

Assessment of the Structural Model  

The four hypotheses were tested by a structural model analysis that followed the validation of the measurement model. Hair 

et al. (2017) recommended that the direction of the beta value, the significant level of the t-values, and the p-value were all 

considered in the structural model assessment. A bootstrapping technique with a 5,000 resampling was carried out to test 

the direct effect. The study's structural model is shown in Figure 2. The results of the hypothesis test are shown in Table 5.  

 

Table 5. Structural Model Assessment and Hypothesis Testing 

 
Hypothesis Relationship Beta Std 

Deviation 

t value p-value Decision 

H1 Perceived risk -> Online zakat payment 

usage intention 

-0.145 

 

0.075 1.977 0.042 Supported 

H2 Trust on zakat institution -> Online zakat 

payment usage intention 

0.211 

 

0.076 2.757 0.006 Supported 

H3 Zakat Literacy -> Online zakat payment 

usage intention 

0.205 0.107 1.998 0.039 Supported 

H4 Prior Experience Online Zakat -> Online 

Zakat payment usage intention 

1.158 

 

0.189 6.118 0.000 Supported 

 

In particular, the hypothesis for H1 was that perceived risk would negatively impact the intention to pay for Zakat 

online. The results showed a significant negative correlation (β= -0.145, t = 1.977, p < 0.05). H1 was therefore supported. 

Regarding H2, which posited that trust in zakat institutions would positively influence online zakat payment intention, 

consistent with the prediction, the result was positive and significant (β= 0.211, t = 2.757, p >0.05). H2 was therefore 

supported. Regarding hypothesis H3, which predicted that zakat literacy would positively influence online zakat payment 

intention, the findings corroborated this hypothesis (β= 0.205, t = 1.998, p < 0.05). Lastly, concerning H4, which predicted 

that prior experience online zakat would positively influence online zakat payment intention, the findings indicated that 

previous online zakat experience positively influenced such intention (β = 1.158, t = 6.118, p < 0.01), thereby providing 

support for H4.  

 

 
 

Figure 2. Measurement & Structural Model 

 

 



Rahman et al., Bangladesh Journal of Multidisciplinary Scientific Research 10(1) (2025), 1-10

 

7 

The values of the exogenous variables' coefficient of determination (R2) and effect size (f2) on the endogenous 

variable are shown in Table 6.  

 

Table 6. Result of R2  and f2 

 
Construct R2 f2 Decision 

Online zakat payment usage intention 0.485   

Perceived Risk  0.036 Small 

Prior Experience Online Zakat  0.411 Large 

Trust in Zakat Institution  0.051 Small 

Zakat Literacy  0.048 Small 

 

The table indicates that the exogenous variables (perceived risk, trust in the zakat institution, zakat literacy, and 

previous experience with online Zakat) accounted for 48.5% of the variance in the endogenous variable (intention to make 

an online zakat payment). Regarding the effect size, or f2, this is the variation in R2 resulting from removing a particular 

construct from the model. Cohen (1988) states that the effect size was classified as small for f2 values of 0.02, medium for 

f2 values of 0.15, and high for f2 values of 0.35. According to Table 6’s results, exogenous variables (perceived risk, f2= 

0.036; trust in Zakat institution, f2 = 0.051 and Zakat literacy, f2= 0.048) had a small effect size on the endogenous variable 

except for prior experience online Zakat, f2, = 0.411, large effect size. 

 

     DISCUSSIONS  

This study offers valuable insights into online zakat payment services by presenting empirical evidence regarding the factors 

influencing the intention of zakat payers in Malaysia to utilize these services. The direct effects of this research model 

emerge as interesting findings. First, on the issue of perceived risk, the results found that Muzakki's perceived risk negatively 

influences his/her intentions to adopt an online Zakat payment system. The findings confirm earlier studies conducted in 

various research settings (Park et al., 2019; Xie et al., 2021). Muzakki may hesitate to adopt online zakat payment systems 

due to uncertainties regarding the platform's reliability, fear of financial loss, or doubts about protecting their financial and 

personal data. Additionally, concerns about the recipient's genuineness and the process's transparency may further 

exacerbate perceived risks. Therefore, zakat institutions in Malaysia should play necessary roles in mitigating perceived 

risks through measures like enhanced security protocols and transparent processes. These, in turn, could significantly bolster 

Muzakki's confidence in utilizing online Zakat payment systems, which ultimately foster greater adoption and participation 

in fulfilling their religious obligations. 

The research indicates that trust in zakat organizations significantly influences individuals' inclination to fulfill 

their obligations and utilize online payment channels. When individuals have faith in these organizations' integrity, 

transparency, and ethical standards, they are more inclined to utilize online platforms for their zakat contributions. 

Essentially, the trust serves as the foundation upon which individuals base their readiness to interact with online zakat 

payment services, confident that their donations will be utilized for their intended charitable objectives transparently and 

securely, as demonstrated by prior studies in the donation research area (Bilgin & Kethüda, 2022; Chen et al., 2019; Beldad 

et al., 2014; Li et al., 2022). 

In addition, the empirical evidence indicated that prior experience positively correlates with intention to adopt the 

online Zakat payment system. A positive online platform experience can significantly increase the intention to adopt an 

online zakat system. Users' satisfaction and trust in the system grow when they find the platform user-friendly, reliable, and 

efficient. Features such as easy navigation, secure transactions, responsive customer support, and timely updates contribute 

to a smooth and pleasant user experience. Because of this encouraging interaction, users are likelier to continue utilizing the 

platform to make zakat contributions because it gives them a sense of ease and confidence. Furthermore, satisfied users are 

more likely to tell others about the site, which raises its legitimacy and adoption rates even more. Consequently, a positive 

initial experience becomes crucial in driving the adoption of online zakat systems. 

Furthermore, the outcome shows that muzakki's intention to use online platforms for zakat payment is positively 

influenced by their level of zakat literacy. This suggests that the likelihood of paying for zakat through an internet payment 

method increases with zakat literacy. This is because zakat literacy is particularly crucial for those who pay for zakat using 

an online system compared to traditional means, where assistance from zakat institution officers is readily available. In a 

traditional setting, zakat payers often have direct access to knowledgeable officers who can guide them through the 

calculation, distribution, and various intricacies of zakat obligations. This personalized assistance ensures that Zakat is paid 

correctly and according to Islamic principles. 

Conversely, online zakat systems require users to independently navigate the process, making it essential to 

understand zakat rules and regulations comprehensively. Zakat literacy empowers users to accurately determine the amount 

due and utilize online tools effectively, minimizing the risk of errors or misinterpretations. Therefore, enhancing zakat 

literacy for online users ensures they can confidently fulfill their religious duties without direct institutional support, 

fostering a more knowledgeable and self-sufficient community of zakat payers. The study by Kasri and Yuniar (2021), 

which showed a favorable correlation between zakat literacy and intention to pay for zakat using online zakat services in 

Indonesia, lends weight to this conclusion. 

 

 

 



Rahman et al., Bangladesh Journal of Multidisciplinary Scientific Research 10(1) (2025), 1-10

 

8 

     CONCLUSIONS 

This study investigates how economic and socio-psychological factors, perceived risk, trust in zakat institutions, zakat 

literacy, and prior experience affect zakat payers' intention to use online zakat payment systems. This study's empirical 

findings provide key insights that can support zakat institutions in increasing the adoption of online zakat services among 

payers. Firstly, the research provides valuable guidance to zakat institution managers seeking to increase the adoption of 

online zakat services by highlighting the crucial role of perceived risk. The results indicate that muzakkis (zakat payers) are 

highly concerned about the risks of using online platforms. To significantly boost the intention to adopt online zakat services, 

zakat institution managers should prioritize and invest in robust security measures to mitigate risks such as data breaches 

and fraud. Building and maintaining trust involves transparent communication about these security protocols, demonstrating 

a commitment to safeguarding users' information. 

Additionally, offering reliable and accessible customer support can help address concerns promptly, reducing 

perceived risks. Establishing a reputable online presence through user testimonials, transparent policies, and regular updates 

reinforces trust. By focusing on these aspects, zakat institutions can create a more secure and trustworthy environment, 

encouraging more zakat payers to transition to and consistently use online payment systems, streamlining the zakat 

collection and distribution process. 

Secondly, the study finds that prior experience with online zakat services significantly determines the intention to 

adopt online payment systems. This underscores the importance of zakat institutions in ensuring that individuals who have 

previously engaged with online zakat platforms or similar technological solutions have positive experiences. Smooth and 

convenient interactions with technology can boost confidence in adopting online zakat payment systems. Conversely, 

negative experiences, such as technical glitches or security concerns, can deter individuals, leading to skepticism about 

online zakat payment systems. Negative encounters can erode trust and raise doubts about the system's reliability and 

security, potentially reducing adoption intentions. Therefore, prior experiences, whether positive or negative, significantly 

shape attitudes and intentions toward adopting online zakat payment systems, with positive experiences facilitating adoption 

and negative experiences posing potential barriers. 

While this study makes significant contributions by filling research gaps, offering practical insights, and conducting 

a comparative analysis of theoretical models, it is important to acknowledge its limitations. The survey was exclusively 

administered to the muzakki population in Perak, Selangor, and Kelantan, Malaysia. The cross-sectional research design 

also means that results may vary in different contexts and times. Therefore, generalizing the findings should be done with 

caution. Future studies should encompass a more diverse geographical range, including other countries, to ensure the 

generalization of the results obtained in this study. 

 

Author Contributions: Conceptualization, R.A.R., and E.N.S; Methodology, S.H.M.R., and F.S.; Software, R.A.R, and N.Z.; Validation, N.Z.; Formal 

Analysis, R.A.R. and N.Z.; Investigation, R.A.R..; Resources, E.N.S.; Data Curation, S.H.M.R.; Writing –Original Draft Preparation, R.A.R; Writing –

Review & Editing, E.N.S. and S.H.M.R.; Visualization, F.S., Supervision, F.S.; Funding Acquisition, S.H.M.R., R.A.R. and E.N.S. Authors have read and 

agreed to the published version of the manuscript.  
Institutional Review Board Statement: Ethical review and approval were waived for this study because the research does not deal with vulnerable groups 

or sensitive issues. 

Funding: The research received funding from the Ministry of Higher Education, Malaysia under the FRGS grant (FRGS/1/2022/SS01/UITM/02/37). 
Acknowledgments: The authors would like to thank the financial support granted by the Ministry of Higher Education, Malaysia, for this project under 

the FRGS grant (FRGS/1/2022/SS01/UITM/02/37), Accounting Research Institute (HICoE), Universiti Teknologi MARA and Universiti Poly-Tech 

Malaysia, for providing the necessary financial assistance for this study. 
Informed Consent Statement: Informed consent was obtained from all subjects involved in the study since it is voluntary, and the statement is included 

on the first page of the questionnaire. 
Data Availability Statement: The data presented in this study are available on request from the corresponding author. The data are not publicly available 

due to restrictions.  

Conflicts of Interest: The authors declare no conflict of interest.     
  

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