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All Journal Sharia Economic and Management Business Journal (SEMBJ)
Amnisuhailah Abarahan
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Other

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Digital Zakat Literacy: Synergy of Religious Values and Technology from the Utaut Perspective Khansa Shabihah; Dedi Rusdi; Amnisuhailah Abarahan; Tazkiya Nafsa Ramadhani
Sharia Economic and Management Business Journal (SEMBJ) Vol. 7 No. 2 (2026): June
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/sembj.v7i2.2117

Abstract

Background: As digital technology becomes increasingly embedded in daily life, its influence extends into faith-based and philanthropic activities among Muslim communities, particularly through the development of digital zakat services. This study investigates whether technology-related factors (performance expectancy, effort expectancy, social influence, facilitating conditions) and institutional as well as personal factors (transparency, accountability, religiosity) affect the intention to participate in digital zakat systems. Method: The findings show that transparency (B = 0.156; p = 0.007) and accountability (B = 0.416; p < 0.001) have a positive and significant effect on the intention to use digital zakat services. Meanwhile, religiosity (B = -0.001; p = 0.977) does not have a significant effect. Conclusion: Institutional trust, reflected through transparency and accountability, plays a more important role in encouraging the use of digital zakat platforms than individual religiosity. Therefore, zakat management institutions should focus on improving transparency, accountability, and system reliability to increase public participation.
Co-Authors Dedi Rusdi Khansa Shabihah Tazkiya Nafsa Ramadhani