To read this content please select one of the options below:

Investigating the determinants of online infaq intention during the COVID-19 pandemic: an insight from Indonesia

Hendy Mustiko Aji (Department of Management, Faculty of Business and Economics, Universitas Islam Indonesia, Sleman, Yogyakarta, Indonesia)
Albari Albari (Department of Management, Faculty of Business and Economics, Universitas Islam Indonesia, Sleman, Yogyakarta, Indonesia)
Muchsin Muthohar (Department of Management, Faculty of Business and Economics, Universitas Islam Indonesia, Sleman, Yogyakarta, Indonesia)
Sumadi Sumadi (Department of Management, Faculty of Business and Economics, Universitas Islam Indonesia, Sleman, Yogyakarta, Indonesia)
Murwanto Sigit (Department of Management, Faculty of Business and Economics, Universitas Islam Indonesia, Sleman, Yogyakarta, Indonesia)
Istyakara Muslichah (Department of Management, Faculty of Business and Economics, Universitas Islam Indonesia, Sleman, Yogyakarta, Indonesia)
Anas Hidayat (Department of Management, Faculty of Business and Economics, Universitas Islam Indonesia, Sleman, Yogyakarta, Indonesia)

Journal of Islamic Accounting and Business Research

ISSN: 1759-0817

Article publication date: 8 December 2020

Issue publication date: 18 January 2021

1501

Abstract

Purpose

This study aims to investigate Muslims’ online infaq intention during COVID-19 deadly outbreak. This study examined the model comprising two major theories, namely, the theory of reasoned action (TRA) with additional Muslim intrinsic religiosity and social presence theory (SPT).

Design/methodology/approach

A structural equation modeling (SEM) approach is used to test the measurement and structural model. In the structural model, SEM is chosen due to its effectivity in estimating direct and indirect effects in a single model. An online questionnaire is distributed to respondents who are purposively selected all over Indonesia regions comprising all major islands. In total, there are 571 respondents collected; however, only 560 of them are usable.

Findings

This study shows that all hypotheses generated from the TRA and SPT significantly affect online infaq intention. Surprisingly, Muslim intrinsic religiosity does not affect both attitude toward online infaq and online infaq intention. To further explain the result, a post hoc analysis is conducted. Accordingly, it is found that Muslim intrinsic religiosity has an indirect significant effect on online infaq intention through social presence.

Research limitations/implications

This study has several limitations. First, even though the sample already represented all parts of Indonesia, the sample is distributed mainly to those live in Java Island. Second, due to its difficulty in pursuing proportional distribution of the sample, the results are more subjective to more dominant respondent demographics. Third, this study captures cross-sectioned phenomena of an online infaq intention during COVID-19 pandemic. Fourth, as the topic of this study is concerned about Islamic charity, the Qur’an- and sunnah-based research framework will make this study more valuable. However, such a framework has not been widely developed.

Practical implications

This study provides a managerial implication for online infaq fundraisers in Indonesia, in which trustworthiness and “social touch” are important to drive the Muslims in making a monetary donation. The online infaq can be an efficient Islamic philanthropic tool to solve social problems during the COVID-19 outbreak. Therefore, the central authority should encourage profit and non-profit social organizations in Indonesia to make a strategic collaboration in providing online infaq service and its distribution. Collaboration may increase perceived trust and social presence.

Originality/value

Due to a limited study on the topic of online infaq behavioral intention during COVID-19 situation, therefore, this study provides added value to the literature by examining factors determining online infaq intention during COVID-19 pandemic in Indonesia. This study combines the extended TRA and SPT in a single model.

Keywords

Acknowledgements

Funding: This research is funded by Center for Management Development (PPM), Department of Management, Faculty of Business and Economics, Universitas Islam Indonesia.

Citation

Aji, H.M., Albari, A., Muthohar, M., Sumadi, S., Sigit, M., Muslichah, I. and Hidayat, A. (2021), "Investigating the determinants of online infaq intention during the COVID-19 pandemic: an insight from Indonesia", Journal of Islamic Accounting and Business Research, Vol. 12 No. 1, pp. 1-20. https://doi.org/10.1108/JIABR-05-2020-0136

Publisher

:

Emerald Publishing Limited

Copyright © 2020, Emerald Publishing Limited

Related articles