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All Journal Jurnal Ilmu Sosial dan Humaniora Journal of Islamic Economic Laws
M. Gunawan Azhar
Universitas Bangka Belitung
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Recontextualising UTAUT2 for Voluntary Religious Giving: Evidence from Indonesia’s Digital Zakat Efri Andini; Tissa Aulia Damayanti; M. Gunawan Azhar; Roky Apriansyah
Journal of Islamic Economic Laws Vol. 9 No. 01 (2026): January
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v9i01.14470

Abstract

Indonesia is home to the largest Muslim community on earth and to a zakat base estimated above IDR 327 trillion, yet the funds actually collected amount to less than fifteen percent of that ceiling. Digital zakat services have multiplied in recent years, but their take-up among muzakki remains patchy, and what actually motivates voluntary religious giving through online channels is still poorly mapped. The current research broadens the second-generation of Unified Theory of Acceptance and Use of Technology by adding three constructs that become essential once the technology mediates an act of worship rather than an ordinary purchase: zakat literacy, Islamic religiosity, and trust in zakat institutions. Employing a quantitative approach, explanatory devise, survey data were collected from 373 Indonesian Muslims via a purposive online questionnaire and analysed with Partial Least Squares Structural Equation Modelling in SmartPLS 4. The findings show that the exogenous constructs jointly and positively shape the intention to give zakat through digital means (p < 0.01), with effort expectancy, trust in zakat institutions, and facilitating conditions standing out as the leading drivers. Overall, the model accounts for a substantial share of the variance in behavioural intention, and discriminant validity is upheld under the Fornell-Larcker, cross-loading, and Heterotrait-Monotrait criteria. The contribution is a context-adjusted acceptance model showing that, for voluntary religious giving, technological readiness works in concert with, not separately from, spiritual conviction and institutional credibility. The discussion draws out implications for amil zakat bodies, fintech developers, and regulators aiming to build digital zakat ecosystems that are more trustworthy, easier to use, and demonstrably Sharia-compliant.
Apakah Remitansi Efektif dalam Mengurangi Kemiskinan? Bukti Empiris dari Indonesia M. Gunawan Azhar; Fajriyatul Abadiyah; Eka Putri Wardani
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 5 No. 3 (2026): September 2026
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v5i3.8162

Abstract

Remittances represent one of the largest and most stable sources of external financing for developing countries, with Indonesia consistently receiving substantial transfers from its millions of overseas migrant workers. This study examines the effect of remittances on poverty reduction in Indonesia using annual time-series data from 1998 to 2024. Employing the Autoregressive Distributed Lag (ARDL) bounds testing approach, the analysis incorporates the poverty headcount ratio as the dependent variable, with remittances (% of GDP), economic growth, unemployment, and inflation as explanatory variables. The bounds test yields an F-statistic of 11.165, confirming strong long-run cointegration among the variables. The long-run remittance coefficient is negative (−2.024), supporting the hypothesis that remittances contribute to poverty alleviation in Indonesia, consistent with the New Economics of Labor Migration (NELM) framework and prior empirical literature. Although individual coefficients are statistically insignificant — an inherent limitation of the small sample size (n = 25) the system-level cointegration evidence and high goodness of fit (R² = 0.995) confirm the economic relevance of the remittance–poverty relationship. Diagnostic tests confirm model validity, with no evidence of serial correlation, heteroskedasticity, or non-normality of residuals. These findings imply that policies reducing remittance transfer costs and expanding formal financial access are essential to maximize the poverty-alleviating impact of remittances in Indonesia.
Co-Authors Efri Andini Eka Putri Wardani Fajriyatul Abadiyah Roky Apriansyah Tissa Aulia Damayanti