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Zakat institutions’ adoption of social media

Zaimah Abdullah (Tunku Puteri Intan Safinaz School of Accountancy (TISSA-UUM), Universiti Utara Malaysia, Sintok, Malaysia)
Mohd Hisham Mohd Sharif (Tunku Puteri Intan Safinaz School of Accountancy (TISSA-UUM), Universiti Utara Malaysia, Sintok, Malaysia)
Ram Al Jaffri Saad (Tunku Puteri Intan Safinaz School of Accountancy (TISSA-UUM), Universiti Utara Malaysia, Sintok, Malaysia)
Arifatul Husna Mohd Ariff (Tunku Puteri Intan Safinaz School of Accountancy (TISSA-UUM), Universiti Utara Malaysia, Sintok, Malaysia)
Md Hairi Md Hussain (Tunku Puteri Intan Safinaz School of Accountancy (TISSA-UUM), Universiti Utara Malaysia, Sintok, Malaysia)
Mohd Herry Mohd Nasir (Tunku Puteri Intan Safinaz School of Accountancy (TISSA-UUM), Universiti Utara Malaysia, Sintok, Malaysia)

Journal of Islamic Accounting and Business Research

ISSN: 1759-0817

Article publication date: 1 February 2023

Issue publication date: 22 November 2023

788

Abstract

Purpose

This paper aims to explore the factors of social media adoption by zakat institutions.

Design/methodology/approach

This study uses qualitative data as the main source of evidence. Data were collected using semi-structured face-to-face interviews. Ten respondents from eight zakat institutions across Malaysia were interviewed. Judgement sampling and snowballing techniques were used to select respondents. Data analysis was done in three phases, namely, data reduction, data display and conclusion confirmation.

Findings

The findings of this study found perceived benefits, ease of use, accessibility, formalization, training, management push and indirect public push to be the determinant factors that contribute to the adoption of a social media application in zakat institutions. They are discussed and organized into a few groups under four categories, namely, technological, organizational and environmental contexts based on the TOE framework.

Research limitations/implications

This study contributes to the existing body of knowledge in technology adoption understanding with the engagement of a range of Technology Organization Environment (TOE) framework. However, for future research, quantitative data involving the zakat payers should be anticipated to further understand the issue.

Practical implications

Output from this study may be useful to the adoption champions within zakat institutions, such as decision-makers and marketing officers. These people can help to provide guidelines and steer managers to focus on the identified factors in this study when adopting social media.

Social implications

The finding from this study may help to increase the efficiency of two-way communication between zakat institutions and the community. It was found that the adoption of social media improved communication activities with the public and better handling of negative perceptions towards zakat institutions. The findings proved that using social media applications in zakat institutions can help create a better organizational image for the public by publishing instant and continuous news feeds on activities that specifically cater to the need of the asnaf. This can alleviate negative perceptions that zakat institutions are only good in collecting money, but not effective in helping the poor.

Originality/value

Previous zakat literature has focussed on different issues such as the determinants of zakat compliance behaviors, zakat fund management, distribution of funds, zakat information system and digital marketing; however, little is known about how and why zakat institutions adopt social media applications as a communication tool with the public. Thus, this research makes a difference by focussing on a new aspect of study in the zakat environment, which aims to explore the factors of social media adoption by zakat institutions. This study also proposes the new appropriate TOE framework to understand the adoption behaviour by the zakat institution towards social media application.

Keywords

Acknowledgements

The authors would like to thank the Ministry of Higher Education (MOHE) of Malaysia for financially supporting this study through the Fundamental Research Grant Scheme (FRGS/1/2018/SS01/UUM/02/17). The authors would also like to express their gratitude to Universiti Utara Malaysia (UUM), Research and Innovation Management Centre (RIMC) and TISSA-UUM for the support to make this research feasible (SO Code: 14212), as well as to zakat Institutions in Malaysia for the cooperation and valuable input.

Citation

Abdullah, Z., Mohd Sharif, M.H., Saad, R.A.J., Mohd Ariff, A.H., Md Hussain, M.H. and Mohd Nasir, M.H. (2023), "Zakat institutions’ adoption of social media", Journal of Islamic Accounting and Business Research, Vol. 14 No. 8, pp. 1261-1280. https://doi.org/10.1108/JIABR-01-2022-0013

Publisher

:

Emerald Publishing Limited

Copyright © 2022, Emerald Publishing Limited

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