Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam
Vol. 9 No. 1 (2025)

Faktor-Faktor yang Mempengaruhi Intensi Pembayaran Zakat Digital: Systematic Literature Review (SLR) dengan Pendekatan PRISMA

Miftahul Zikri (Universitas Islam Negeri Mahmud Yunus Batusangkar)
Reza Akmal (Dokuz Eylul University)



Article Info

Publish Date
30 Jun 2025

Abstract

The rapid development of financial technology has accelerated the digital transformation of Islamic social finance, particularly in zakat management. Digital zakat payment platforms have become an innovative solution to improve the efficiency, accessibility, and transparency of zakat collection. However, despite the increasing adoption of digital payment systems, studies examining the determinants of digital zakat payment intention remain fragmented across different theoretical perspectives. Therefore, this study aims to systematically review the factors influencing digital zakat payment intention and identify research trends, dominant variables, theoretical approaches, methodological characteristics, and research gaps in this field. This study employs a Systematic Literature Review (SLR) using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework. A total of 18 scientific articles published between 2021 and 2025 were selected from reputable national and international databases based on predefined inclusion and exclusion criteria. The findings reveal that trust, perceived usefulness, perceived ease of use, religiosity, zakat literacy, security, social influence, and technology readiness are the most influential factors affecting individuals' intention to pay zakat through digital platforms. The review also indicates that the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT) are the dominant theoretical frameworks, while quantitative research using SEM and PLS-SEM remains the most widely adopted methodology. Furthermore, recent studies have expanded the discussion by incorporating digital literacy, fintech, personal innovativeness, and local cultural perspectives. This study contributes to the literature by providing a comprehensive synthesis of digital zakat payment intention research and highlighting opportunities for future studies to develop more integrated models by combining technological, behavioral, religious, social, and institutional perspectives in the context of Islamic digital finance.

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Journal Info

Abbrev

al-urban

Publisher

Subject

Economics, Econometrics & Finance

Description

Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam (Journal of Islamic Economics and Islamic Philantropy) is an national journal published by Faculty of Economics and Business University of Muhammadiyah Prof. DR. HAMKA Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam (Journal of Islamic ...