Zakat Wakalah system in Malaysia: an extension of innovation diffusion theory

Abstract

Purpose

This study aims to evaluate drivers that explain the acceptance of the zakat Wakalah (ZW) system in Malaysia.

Design/methodology/approach

Innovation diffusion theory (IDT) was tested to examine 441 zakat payers’ willingness to perform the ZW system using SmartPLS4.0.

Findings

All factors sourced from the IDT, including gender, were significantly related to the acceptance of the ZW system.

Research limitations/implications

The generalisation of the outcomes generated was limited to the geography concerned and the confined exogenous variables.

Practical implications

By focusing on the key attributes of the IDT and the gender role, zakat institutions can enhance the system’s appeal, improve its adoption rates and ensure that it is effectively meeting the needs of the community.

Originality/value

This study introduced a modified IDT called ZW–IDT framework to analyse its adoption, scalability and impact on zakat distribution effectiveness.

Citation

Amin, H. (2024), "Zakat Wakalah system in Malaysia: an extension of innovation diffusion theory", The Bottom Line, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/BL-02-2024-0020