Abstract

Introduction and Background: As people's lifestyles and behaviour toward daily digital activities are changing, a suitable zakat payment option is required to encourage Muslims to fulfil their commitments. Zakat institutions use technology; as a result, to attract more people to pay zakat. The acceptance is, however, dubious due to data misuse and platform security worrisome. Hence, this study aims to investigate Malaysian Muslims’ acceptance of the e-payment zakat system.
 
 Methodology: In this descriptive study, a survey was carried out on 170 zakat payers in Malaysia. Five constructs were examined in the survey, based on Technology Acceptance Model, which are Perceived Usefulness, Perceived Ease of Use, Attitude, Intention, and User Acceptability. Data were analysed in linear and logistic regression using the Statistical Package for Social Sciences (SPSS).
 Findings: Results revealed that Perceived Usefulness and Perceived Ease of Use significantly impacted Attitude's decision to use electronic payment channels for zakat payments. The correlation between Attitude and Intention for online zakat payment was found to be positive. User acceptability was significantly influenced by the Perceived Usefulness of the e-payment platform and the Intention to pay zakat online. 
 
 Contribution: Understanding that User Acceptability is influenced by Perceived Usefulness and Intention would allow the zakat institution to comprehend the user requirement for zakat payment applications. The study findings have implications zakat authorities to enhance the digital platform for zakat payments to ease users by leveraging technology to streamline the donation process and make it more convenient, secure, and transparent.
 
 Keywords: E-payment, zakat, acceptance, technology acceptance model, user acceptability.
 
 Cite as: Hainnuraqma, R., Hamidah, M. I., Nor Balkish, Z., Mohamed Fairooz, A. K., & Sobhani, F. A. (2024). Perceived usefulness and attitude toward intention and acceptance of e-payment zakat. Journal of Nusantara Studies, 9(1), 320-344. http://dx.doi.org/10.24200/jonus.vol9iss1pp320-344

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