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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.

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.

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.

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.

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.

This study aims to empirically explore several factors that encourage muzakki (zakat payers) to pay their zakat through institutions by elaborating on their extrinsic and intrinsic motivations as the composite factors regarding the attitude and intention improvement of muzakki. This study specifically studies zakat payment via digital means and categorizes the muzakki groups into two (urban and suburban) to be considered in the results.

Overall, this study gathers the data from 298 muzakki using a partial least squares technique the multigroup analysis to compare the analysis.

This study found that different sociodemographic aspects will result in varied performances of motivation in using technology between the two groups. Furthermore, positive preference aspects, such as muzakki’s attitude, can be a catalyst in improving their motivation to pay zakat through institutions.

The findings of this study can be used as a foundation to improve the technology-based services that will be more accessible and reachable. Provision of technical follow-ups regarding the utilization of technology, including community-based digital platform socializations, availability of online customer service that will respond to muzakki’s needs and synergy between stakeholders, are the primary obligations that a zakat institution must fulfill.

As far as the researchers are concerned, the studies focusing on the motivational factors and attitude of muzakki as an intervention in paying zakat via institutions are limited in numbers, especially studies on digital payment. In this study, however, classifying the groups into two will help gain a deeper understanding of this topic.

Zakat has succeeded in becoming one of the safety nets for welfare during the crisis. As a result, continuous improvement is a necessity, especially through strengthening technology adaptation. This study aims to explore the factors determining Muslim behavior on their intention to pay zakat by taking into consideration the adoption of digital technology using the modified Unified Theory of Acceptance and Use of Technology (UTAUT).

The data collected were 265 respondents who live in urban and suburban areas. They were processed using the partial least square structural equation modeling (PLS-SEM) design. Furthermore, the multigroup analysis (MGA) was conducted to capture the difference results between urban and suburban.

The findings show that performance expectancy, social influence, facilitating conditions, perceived security and privacy and zakat literacy significantly increase the intention of Muzakki to adopt financial technology. Perceived security and privacy has succeeded in being an important predictor of digital payment adoption for Muzakki. This paper provides a specific description of the adoption of Muzakki living in urban and suburban areas by using MGA. The research findings illustrate that there is a different urgency between the related variables. Suburban communities have more significant results regarding the research model used.

This research provides new component variables that can drive individuals’ intentions to use digital services to pay zakat online by using the redesigned UTAUT model. Further research can explore more variables related to zakat digitalization, such as social media interaction, by conducting in-depth interviews with stakeholders to improve zakat performance in this digital era.

The result of this research recommends that zakat institutions enhance their zakat literacy and education among the Muslim population to improve zakat performance. The government should pay attention to the digital ecosystem to attract the community to use a digital platform.

This research modified the UTAUT model by integrating several other important constructs to produce more comprehensive findings in investigating the factors that can influence an individual's intention to pay zakat through an online digital platform. This study also examined the indirect effect to obtain significant results by positioning perceived security and privacy as an intervening variable. The implementation of the MGA was conducted to divide research respondents into two categories (urban and suburban) and compare the test results.

Previous studies described the professional zakat had been limited. Generally, the past authors conducted a quantitative method with general results and did not focus on the behaviour of people who pay the professional zakat. As a result, the purpose of this study is to provide a comprehensive understanding of how the general public can pay their zakat using Bloom’s theory.

This research uses primary data with in-depth interviews from five informants, including civil servants (PNS) and private employees. Spiral analysis was used to analyse the data, arrange it, read it frequently, take brief notes, find categories, interpret and summarise it.

The results show Bloom’s theory can accommodate muzakki’s behaviour by paying professional zakat. It can be seen from the following conclusions: firstly, in the cognitive domain, muzakki’s behaviour of paying the professional zakat was motivated by their memories (experiences), the ability to interpret, the ability to understand the principles of zakat, the ability to understand the relations and the ability to understand the role of zakat from its norms. Secondly, in the affective domain, muzakki’s behaviour in paying the professional zakat was motivated by their ability to receive, give positive value, call others and dare to take risks. Thirdly, in the psychomotor domain, guided practice, mechanised practice and adoption drive muzakki’s behaviour of paying zakat.

This study has limitations regarding the number of samples (informants). In addition, the results of the research are designed to be very subjective so that they cannot be generalised to phenomena that exist in other places and countries that also require zakat in the profession. In the future, the results of this study can be used as a variable development with quantitative methods so that it can involve more samples to get maximum and a broader result.

This research has a valuable managerial impact on the zakat management institutions, particularly in Langsa, Aceh, Indonesia and all zakat institutions worldwide. Therefore, the central government can evaluate the zakat gap through various socialisation activities by promoting the cognitive, affective and psychomotor domains. Socialisation should improve people’s behaviour to pay zakat so that the amount of zakat collected will be higher and will reduce the gap between the potency of zakat and the zakat in reality which has been unequal so far.

This research will contribute to the significant development of zakat in terms of studying the behaviour of muzakki paying the professional zakat. Although the theory of planned behaviour was dominated by previous research, this research reveals other aspects of muzakki behaviour using Bloom’s model by elaborating on cognitive, affective and psychomotor domains.

This study aims to determine the factors that influence the intention to use online platforms in paying zakat in Indonesia.

This study used the extended unified theory of acceptance and use of technology as the theoretical framework, where zakat literacy is added to the model’s main components (i.e. performance expectancy, effort expectancy, facilitating condition and social influence). Primary data was collected through an online survey involving 223 Indonesian Muslims who have used various online channels to pay zakat and analyzed by using structural equation modeling as the empirical approach.

The findings indicate that performance expectancy, effort expectancy, facilitating condition and zakat literacy significantly affect the intention to use an online platform to pay zakat in Indonesia. However, social influence is found to be insignificant in this study.

The study used a relatively small sample size compared to the Indonesian population’s size. Thus, the results must be interpreted with the sample observed.

Zakat organizations should make sure that their system is easy for people to make an online zakat payment, as easy access is the most important factor influencing the intention to pay zakat online. They must also increase efficiency and effectiveness of the payment system, enhance quality of the organizational and technical infrastructures and contribute to improving zakat literacy together with other zakat stakeholders.

This study offers new insights related to the quantitative study on digital zakat and behavior of zakat payers, particularly in Indonesia.

Despite the significant growth in Islamic economies and the increasing number of Muslim youths inclining digital services, empirical-based research addressing the adoption of digital Islamic services is still limited. ZakaTech is a new phrase that has recently emerged as a modern term describing novel technologies adopted by zakat institutions; yet, it has been largely neglected in the literature. Therefore, this study aims to provide an integrated model that scrutinizes the determinants of acceptance and use of technology (UTAUT) of ZakaTech, combined with social cognitive theory (SCT), in the midst of the COVID-19 crisis where social distancing is the norm in conducting economic activities.

Based on cross-national evidence from two Muslim-majority countries, a total of 1,006 valid responses were collected from zakat payer users in Saudi Arabia and Egypt using a Web-based survey. To validate the research model and draw significant insights, SmartPLS structural equation modeling was used.

By analyzing both Saudi and Egyptian samples, the authors found that all UTAUT constructs are statistically significant, except for effort expectancy in Egypt. The effects of self-efficacy and social isolation on ZakaTech adoption are supported across both countries. Trust in technology reduces users’ inherent risks and increases their likelihood of adopting ZakaTech services in Saudi Arabia, while this is not the case in Egypt. However, the study revealed that trust in electronic-zakat systems (EZSs) is a vital predictor for mitigating perceived risk among Egyptian users of ZakaTech, but it is not the case in Saudi Arabia. Moreover, significant gender differences were found between males and females in the adoption of such digital services in both countries, particularly regarding self-efficacy, trust in EZSs, social isolation and social influence.

The results provide meaningful insights for policymakers to find ways to develop strategies to escalate the adoption of technology in zakat administration and also to create awareness among the users of ZakaTech in a gender-balanced manner that will include zakat payers and recipients as well in the hope that the digital gender divide will be bridged. Bridging the digital gender divide in this regard is imperative for sustainable inclusive development of zakat. Further, strategies need to be developed to provide incentives to zakat authorities and zakat organizations that adopt technology in managing zakat. This is important to escalate the process of fusing technology with zakat, which is an important social finance tool to eradicate poverty in the world.

This research serves as a building block for literature by empirically testing an integrated model of UTAUT-SCT within a modern and unique related context like ZakaTech. Also, it adds value by testing gender disparities in ZakaTech adoption among Muslims.

This paper aims to explore the intention to adopt Islamic finance (ItIF) through the mediation of attitudes towards Islamic finance among microbusiness owners of Pakistan.

The study is co-relational and based on cross-sectional data. The authors gathered the data from microbusiness owners through a survey questionnaire. The authors used 236 valid cases to assume the outcomes.

The results through structural equation modeling reveal a significant positive effect of the perception of Shariah compliance (PoSC), knowledge of the Islamic financial system (KoIF), religious preferences (RP) and loyalty on ItIF. Furthermore, attitude towards Islamic finance (AtIF) is a potent factor in developing the relationship between PoSC, KoIF, RP, loyalty and ItIF.

The study’s findings would be helpful for planners and policymakers in developing policies that favourably enhance the attitudes and intentions among individuals towards Islamic financing. The results would inspire readers to go to Islamic finance and an interest-free financial system enriched with Shariah law or Islamic obligations. The study would provide implications for the financial institutions in Pakistan and the rest of the Muslim world.

The study offers an apparent thoughtfulness of the empirical evidence from microbusiness owners of Pakistan. The study would provide a plausible mediating contribution of AtIF.

This study aims to design appropriate micro-fintech models for Islamic microfinance institutions (IMFIs), especially Baitul Maal wat Tamwil (BMT) in Indonesia, thus enabling BMT to combine Islamic social and commercial microfinance optimally.

This study uses the analytic network process and Delphi methods, with three groups of experts as the respondents, namely, academician-regulators, BMT practitioners and Fintech practitioners.

The first results show that the micro-fintech tools needed by IMFI/BMT are digital banking, payment, peer-to-peer (P2P) financing, P2P social and e-commerce. These could be developed by a BMT alone or with an APEX or Association, which could also collaborate with an existing fintech company that specialises in micro-fintech, applying the offline to online approach. This means that commercial funding, as well as social fundraising of zakat and waqf, would be conducted online, whereas commercial financing for micro and small enterprise customers and the disbursement of zakat and waqf would be conducted offline. The second results show that the limited open ecosystem and hybrid ecosystem are the most appropriate micro-fintech ecosystems for IMFIs/BMT, with various alternative models. In addition, the private closed ecosystem preferred by BMT would be feasible if all criteria show improvement in the future.

This study is qualitative in nature. The methods used have limitations, meaning the models could be improved by incorporating other methods. Moreover, the case and respondents are all Indonesian, which means that the results may only be applicable to BMTs in Indonesia.

A BMT and/or BMT association could immediately apply micro-fintech with a limited open ecosystem, while in the future, they could apply micro-fintech with a private closed ecosystem.

The micro-fintech model could be used to optimise the collections of zakat, infaq and waqf, meaning BMT could provide more social programmes for those in need.

The growth of fintech in Islamic microfinance has occurred only recently, while only a limited number of studies have been conducted; therefore, no study exists on the development of a micro-fintech model appropriate for IMFIs, especially BMT.

This study evaluates the integrative role of justice theory, religiosity, satisfaction and trust in influencing customer loyalty to Islamic mobile banking.

This study surveyed 370 customers who used Islamic mobile banking. The authors employed SEM-PLS to estimate the proposed model and answer the hypotheses.

Empirical facts show that distributive justice, procedural justice and interactional justice can increase loyalty through the role of satisfaction. On the other hand, distributive justice, procedural justice and religiosity can predict loyalty through the role of trust.

This study encourages Islamic mobile banking providers to improve the quality of benefit distribution, the application of procedures and interaction among all levels of users. In addition, religious education innovation is also important to increase customer activity in using Islamic mobile banking.

Until now, none of the studies have estimated the loyalty of Islamic mobile banking users based on the integrative roles of justice theory, religiosity, satisfaction and trust. It, therefore, highlights the originality of this study.

Muslims are obliged to make a contribution to the less fortunate through zakat, which is one of the means of wealth distribution. However, very few studies have investigated the behavioural intention of users toward social media networks that use creative animation for zakat online campaigns to promote zakat awareness in developing nations. The rich content of zakat in social media networks using creative animation could attract today’s youth to engage with zakat. This research aims to examine the factors that influence youths’ intention to use social media networks for understanding zakat online campaigns that use creative animation.

Data were analysed via Analysis of Moment Structures (AMOS) version 18 to test the covariance-based structural equation modelling technique.

The results reveal that social influence has the greatest significant impact on youths’ intention to use social media networks for understanding zakat online campaigns that use creative animation. Officers in zakat institutions are supportive of the use of zakat campaigns that use creative animation on social media networks to enhance zakat understanding of the youth. Besides, individuals who are important to them would recommend accepting zakat online campaigns that use creative animation on social media networks to enhance their zakat understanding.

The social media networks of the zakat institutions should be designed with more creative, interactive and animated content to improve the quality of communication about the importance and benefits of contributing zakat. The content creator should use an inspiring emotional marketing strategy in their social media postings, interactive infographics and interactive videos because informational posts and emotionally positive content travel quicker than any other sort of content on social media through social sharing.

This study is unique and is noticeable as very few studies have investigated youths’ behavioural intention after viewing zakat online campaigns with creative animation on social media networks in a developing nation to promote zakat awareness. This platform has great potential to increase the engagement of working youth as zakat payers.