Muzakki’s adoption of mobile service: integrating the roles of technology acceptance model (TAM), perceived trust and religiosity

Abstract

Purpose

This study aims to predict the adoption of mobile services among muzakki (Islamic taxpayers) through the integrative roles of technology acceptance model (TAM), perceived trust and religiosity.

Design/methodology/approach

A questionnaire was distributed to 209 muzakkis as this research’s respondents. The partial least square was used to evaluate the relationship between TAM, perceived trust, religiosity and the adoption of mobile zakat services.

Findings

This study finds that perceived easiness and religiosity play a positive and significant role in increasing the adoption of mobile zakat services. Meanwhile, perceived usefulness and perceived trust do not have any influential role in generating muzakki adoption behavior.

Practical implications

This study underlines the importance of digital zakat institutions making easy-to-understand and easy-to-access online platforms for the broader community. In addition, they need to collaborate with formal and non-formal religious education institutions to increase zakat awareness and its benefits for marginalized groups.

Originality/value

To the best of the authors’ knowledge, this study is the first to integrate the TAM theory, perceived trust and religiosity in estimating muzakki adoption of mobile services.

Citation

Muflih, M. (2023), "Muzakki’s adoption of mobile service: integrating the roles of technology acceptance model (TAM), perceived trust and religiosity", Journal of Islamic Accounting and Business Research, Vol. 14 No. 1, pp. 21-33. https://doi.org/10.1108/JIABR-09-2021-0273