Digital Zakat Literacy: Synergy of Religious Values and Technology from the Utaut Perspective
Keywords:
Digital Zakat, Transparency, Accountability, Religiosity, Technology Adoption
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.
References
Abdullah, N., & Sapiei, N. S. (2018). Do religiosity, gender and educational background influence zakat compliance? International Journal of Social Economics, 45(8), 1250–1264. https://doi.org/10.1108/IJSE-03-2017-0091
Alshehadeh, A. R., Al-Zaqeba, M. A. A., Elrefae, G. A., Al-Khawaja, H. A., & Aljawarneh, N. M. (2024). The effect of digital zakat and accounting on corporate sustainability through financial transparency. Asian Economic and Financial Review, 14(3), 228–249. https://doi.org/10.55493/5002.v14i3.5016
APJII. (2024). Laporan survei penetrasi dan perilaku pengguna internet Indonesia 2024. Asosiasi Penyelenggara Jasa Internet Indonesia. https://apjii.or.id/survei
Ashraf, M. A., & Khan, M. A. (2014). Attitude toward Islamic banking and religiosity: Evidence from Pakistan. International Journal of Islamic and Middle Eastern Finance and Management, 7(4), 453–466. https://doi.org/10.1108/IMEFM-06-2013-0061
Creswell, J. W., & Creswell, J. D. (2018). Research design: Qualitative, quantitative, and mixed methods approaches (5th ed.). SAGE Publications
Danila, R., Mat Saat, R., & Ku Bahador, K. M. (2024). Trust and religiosity: Integrating technological acceptance factors into the extended UTAUT model for zakat online payment systems. Journal of Advanced Research in Applied Sciences and Engineering Technology, 53(2), 199–214. https://doi.org/10.37934/araset.53.2.199214
Hadi, R., Shafrani, Y. S., Hilyatin, D. L., Riyadi, S., & Basrowi. (2024). Digital zakat management, transparency in zakat reporting, and the zakat payroll system toward zakat management accountability and its implications on zakat growth acceleration. International Journal of Data and Network Science, 8(1), 597–608. https://doi.org/10.5267/j.ijdns.2023.8.025
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM) (2nd ed.). SAGE Publications
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
Hasbi, M. Z., & Widayanti, I. (2023). Transparency of zakat funds to increase public trust in zakat institutions. Proceedings of the International Conference of Zakat. https://doi.org/10.37706/iconz.2023.534
Heald, D. (2006). Varieties of transparency. In C. Hood & D. Heald (Eds.), Transparency: The key to better governance? (pp. 25–43). Oxford University Press. https://doi.org/10.5871/bacad/9780197263839.003.0002
Hasyim, F., Ratnasari, R. T., & Ramly, A. (2023). Financial technology adoption and digitization of zakat payment behavior. ZISWAF: Jurnal Zakat dan Wakaf, 10(2), 247–270. https://doi.org/10.21043/ziswaf.v10i2.24602
Hidayatullah, S., & Asyari. (2023). The influence of religiosity, zakat knowledge and social media on the interest in paying zakat of educated millennial Muslims. Ekonomika Syariah: Journal of Economic Studies, 7(2), 194–210. https://doi.org/10.30983/es.v7i2.8084
Hudaefi, F. A., & Beik, I. S. (2021). Digital zakat campaign in time of COVID-19 pandemic in Indonesia: A netnographic study. Journal of Islamic Marketing, 12(3), 498–517. https://doi.org/10.1108/JIMA-09-2020-0294
Judijanto, L., Sudarmanto, E., Bakri, A. A., Jasiah, & Irwan, M. (2024). Analysis of effectiveness and challenges of digital zakat management: Case study on Shopee and Tokopedia platform. West Science Islamic Studies, 2(1), 1–7. https://doi.org/10.58812/wsiss.v2i01.585
Kasri, R. A., & Sosianti, M. W. (2023). Determinants of the intention to pay zakat online: The case of Indonesia. Journal of Islamic Monetary Economics and Finance, 9(2), 275–294. https://doi.org/10.21098/jimf.v9i2.1664
Kurniawan, I., & Dzikrulloh. (2023). Gen Z behavioral intentions to pay zakat: The effect of ease of digital payments, zakat literacy, and religiosity. Journal of Sharia Economics, 5(2), 27–38. https://doi.org/10.35896/jse.v5i2.592
Majduddin, M., Nadjib, M., Asnawi, N., Farid, M., & Danila, N. (2025). Revitalizing zakat in the digital economy: Toward a more transparent and accountable Islamic social financing framework. Iqtishoduna: Jurnal Ekonomi Islam, 14(1), 333–356. https://doi.org/10.54471/iqtishoduna.v14i1.2465
Mayer, R. C., Davis, J. H., & Schoorman, F. D. (1995). An integrative model of organizational trust. Academy of Management Review, 20(3), 709–734. https://doi.org/10.5465/amr.1995.9508080335
Oliveira, T., Thomas, M., Baptista, G., & Campos, F. (2016). Mobile payment: Understanding the determinants of customer adoption and intention to recommend the technology. Computers in Human Behavior, 61, 404–414. https://doi.org/10.1016/j.chb.2016.03.030
Pulungan, S., & Zaenal, M. H. (2025). Pengaruh religiositas, literasi keuangan syariah, transparansi, reputasi platform dan sistem keamanan terhadap keputusan Gen Z dalam membayar zakat secara online. Journal of Economics and Management Scienties, 7(3), 143–154. https://doi.org/10.37034/jems.v7i3.143
Purwadani, E., & Ridlwan, A. A. (2022). Millennial intention to pay zakat: The effect of religiosity and attitudes. ZISWAF: Jurnal Zakat dan Wakaf, 9(1), 73–88. https://doi.org/10.21043/ziswaf.v9i1.15150
Rafiki, A., Syahrial, H., & Andika, S. (2024). A review on digital zakat management research. Information Management and Business Review, 16(3), 167–174. https://doi.org/10.22610/imbr.v16i3(I)S.4051
Sapitri, L., & Kafabih, A. (2024). Determinants of using digital payments in paying zakat, infaq, sadaqah (ZIS). Islamic Social Finance, 4(2). https://doi.org/10.58968/isf.v4i2.509
Santoso, A., Sudarsono, H., & Hawariyuni, W. (2024). Young Muslim generations and sadaqah through digital platforms: Do sadaqah literacy and religiosity matter? Review of Islamic Social Finance and Entrepreneurship, 36–49. https://doi.org/10.20885/RISFE.vol3.iss1.art3
Sauri, S., Jamalie, Z., & Wibowo, F. (2025). Digitalization, service quality, and religiosity in shaping zakat preferences: The mediating role of trust. El Dinar: Jurnal Keuangan dan Perbankan Syariah, 13(1), 25–52. https://doi.org/10.18860/ed.v13i1.29788
Sholihah, H. R., Luqman, A., & Hakim, R. (2024). The effect of transparency and accountability on muzakki’s trust in the amil zakat institution. Falah: Jurnal Ekonomi Syariah, 9(2), 132–146. https://doi.org/10.22219/jes.v9i2.37160
Slade, E. L., Dwivedi, Y. K., Piercy, N. C., & Williams, M. D. (2015). Modeling consumers’ adoption intentions of remote mobile payments in the United Kingdom: Extending UTAUT with innovativeness, risk, and trust. Psychology & Marketing, 32(8), 860–873. https://doi.org/10.1002/mar.20823
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 27(3), 425–478. https://doi.org/10.2307/30036540
Alshehadeh, A. R., Al-Zaqeba, M. A. A., Elrefae, G. A., Al-Khawaja, H. A., & Aljawarneh, N. M. (2024). The effect of digital zakat and accounting on corporate sustainability through financial transparency. Asian Economic and Financial Review, 14(3), 228–249. https://doi.org/10.55493/5002.v14i3.5016
APJII. (2024). Laporan survei penetrasi dan perilaku pengguna internet Indonesia 2024. Asosiasi Penyelenggara Jasa Internet Indonesia. https://apjii.or.id/survei
Ashraf, M. A., & Khan, M. A. (2014). Attitude toward Islamic banking and religiosity: Evidence from Pakistan. International Journal of Islamic and Middle Eastern Finance and Management, 7(4), 453–466. https://doi.org/10.1108/IMEFM-06-2013-0061
Creswell, J. W., & Creswell, J. D. (2018). Research design: Qualitative, quantitative, and mixed methods approaches (5th ed.). SAGE Publications
Danila, R., Mat Saat, R., & Ku Bahador, K. M. (2024). Trust and religiosity: Integrating technological acceptance factors into the extended UTAUT model for zakat online payment systems. Journal of Advanced Research in Applied Sciences and Engineering Technology, 53(2), 199–214. https://doi.org/10.37934/araset.53.2.199214
Hadi, R., Shafrani, Y. S., Hilyatin, D. L., Riyadi, S., & Basrowi. (2024). Digital zakat management, transparency in zakat reporting, and the zakat payroll system toward zakat management accountability and its implications on zakat growth acceleration. International Journal of Data and Network Science, 8(1), 597–608. https://doi.org/10.5267/j.ijdns.2023.8.025
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM) (2nd ed.). SAGE Publications
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
Hasbi, M. Z., & Widayanti, I. (2023). Transparency of zakat funds to increase public trust in zakat institutions. Proceedings of the International Conference of Zakat. https://doi.org/10.37706/iconz.2023.534
Heald, D. (2006). Varieties of transparency. In C. Hood & D. Heald (Eds.), Transparency: The key to better governance? (pp. 25–43). Oxford University Press. https://doi.org/10.5871/bacad/9780197263839.003.0002
Hasyim, F., Ratnasari, R. T., & Ramly, A. (2023). Financial technology adoption and digitization of zakat payment behavior. ZISWAF: Jurnal Zakat dan Wakaf, 10(2), 247–270. https://doi.org/10.21043/ziswaf.v10i2.24602
Hidayatullah, S., & Asyari. (2023). The influence of religiosity, zakat knowledge and social media on the interest in paying zakat of educated millennial Muslims. Ekonomika Syariah: Journal of Economic Studies, 7(2), 194–210. https://doi.org/10.30983/es.v7i2.8084
Hudaefi, F. A., & Beik, I. S. (2021). Digital zakat campaign in time of COVID-19 pandemic in Indonesia: A netnographic study. Journal of Islamic Marketing, 12(3), 498–517. https://doi.org/10.1108/JIMA-09-2020-0294
Judijanto, L., Sudarmanto, E., Bakri, A. A., Jasiah, & Irwan, M. (2024). Analysis of effectiveness and challenges of digital zakat management: Case study on Shopee and Tokopedia platform. West Science Islamic Studies, 2(1), 1–7. https://doi.org/10.58812/wsiss.v2i01.585
Kasri, R. A., & Sosianti, M. W. (2023). Determinants of the intention to pay zakat online: The case of Indonesia. Journal of Islamic Monetary Economics and Finance, 9(2), 275–294. https://doi.org/10.21098/jimf.v9i2.1664
Kurniawan, I., & Dzikrulloh. (2023). Gen Z behavioral intentions to pay zakat: The effect of ease of digital payments, zakat literacy, and religiosity. Journal of Sharia Economics, 5(2), 27–38. https://doi.org/10.35896/jse.v5i2.592
Majduddin, M., Nadjib, M., Asnawi, N., Farid, M., & Danila, N. (2025). Revitalizing zakat in the digital economy: Toward a more transparent and accountable Islamic social financing framework. Iqtishoduna: Jurnal Ekonomi Islam, 14(1), 333–356. https://doi.org/10.54471/iqtishoduna.v14i1.2465
Mayer, R. C., Davis, J. H., & Schoorman, F. D. (1995). An integrative model of organizational trust. Academy of Management Review, 20(3), 709–734. https://doi.org/10.5465/amr.1995.9508080335
Oliveira, T., Thomas, M., Baptista, G., & Campos, F. (2016). Mobile payment: Understanding the determinants of customer adoption and intention to recommend the technology. Computers in Human Behavior, 61, 404–414. https://doi.org/10.1016/j.chb.2016.03.030
Pulungan, S., & Zaenal, M. H. (2025). Pengaruh religiositas, literasi keuangan syariah, transparansi, reputasi platform dan sistem keamanan terhadap keputusan Gen Z dalam membayar zakat secara online. Journal of Economics and Management Scienties, 7(3), 143–154. https://doi.org/10.37034/jems.v7i3.143
Purwadani, E., & Ridlwan, A. A. (2022). Millennial intention to pay zakat: The effect of religiosity and attitudes. ZISWAF: Jurnal Zakat dan Wakaf, 9(1), 73–88. https://doi.org/10.21043/ziswaf.v9i1.15150
Rafiki, A., Syahrial, H., & Andika, S. (2024). A review on digital zakat management research. Information Management and Business Review, 16(3), 167–174. https://doi.org/10.22610/imbr.v16i3(I)S.4051
Sapitri, L., & Kafabih, A. (2024). Determinants of using digital payments in paying zakat, infaq, sadaqah (ZIS). Islamic Social Finance, 4(2). https://doi.org/10.58968/isf.v4i2.509
Santoso, A., Sudarsono, H., & Hawariyuni, W. (2024). Young Muslim generations and sadaqah through digital platforms: Do sadaqah literacy and religiosity matter? Review of Islamic Social Finance and Entrepreneurship, 36–49. https://doi.org/10.20885/RISFE.vol3.iss1.art3
Sauri, S., Jamalie, Z., & Wibowo, F. (2025). Digitalization, service quality, and religiosity in shaping zakat preferences: The mediating role of trust. El Dinar: Jurnal Keuangan dan Perbankan Syariah, 13(1), 25–52. https://doi.org/10.18860/ed.v13i1.29788
Sholihah, H. R., Luqman, A., & Hakim, R. (2024). The effect of transparency and accountability on muzakki’s trust in the amil zakat institution. Falah: Jurnal Ekonomi Syariah, 9(2), 132–146. https://doi.org/10.22219/jes.v9i2.37160
Slade, E. L., Dwivedi, Y. K., Piercy, N. C., & Williams, M. D. (2015). Modeling consumers’ adoption intentions of remote mobile payments in the United Kingdom: Extending UTAUT with innovativeness, risk, and trust. Psychology & Marketing, 32(8), 860–873. https://doi.org/10.1002/mar.20823
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 27(3), 425–478. https://doi.org/10.2307/30036540
Published
2026-06-09
How to Cite
Shabihah, K., Dedi Rusdi, Amnisuhailah Abarahan, & Tazkiya Nafsa Ramadhani. (2026). Digital Zakat Literacy: Synergy of Religious Values and Technology from the Utaut Perspective. Sharia Economic and Management Business Journal (SEMBJ), 7(2), 199-210. https://doi.org/10.62159/sembj.v7i2.2117
Section
Articles
Copyright (c) 2026 Khansa Shabihah, Dedi Rusdi, Amnisuhailah Abarahan, Tazkiya Nafsa Ramadhani
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
The authors who publish in the journal agree to the following terms:
- The authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- The authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- The authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
- The authors warrant that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third-party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
Jurnal Ekonomi dan Bisnis Manajemen Syariah (SEMB-J), Yayasan Darussalam Bengkulu is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. Based on a work at https://siducat.org/index.php/sembj/.
