Asia-Pacific Management Accounting Journal - 2025 : Enhancing Adoption of Online Zakat Payment Systems: A Study on Technology Readiness, Perceived Risk, and Transparency in Malaysia

Ishak, Nisrin Alyani and Abdul Rahman, Rahayu and Meor Zawawi, Maizura and Alwi, Fatimah (2025) Asia-Pacific Management Accounting Journal - 2025 : Enhancing Adoption of Online Zakat Payment Systems: A Study on Technology Readiness, Perceived Risk, and Transparency in Malaysia. Asia-Pacific Management Accounting Journal, 20 (2). pp. 325-346. ISSN 1675-3194

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Abstract

This study aimed to examine the intention to adopt online Zakat payment services in a developing country, specifically focusing on the impact of Technology Readiness attributes, namely optimism and innovativeness as well as individual’s perceived risk and perceived transparency. Data for the study were collected through an online survey completed by 288 zakat payers in Malaysia. The analysis, conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM), revealed that both Technology Readiness attributes (optimism and innovativeness) and perceived transparency had a positive and significant influence on the intention to use online zakat payment services. Conversely, perceived risk had a significant negative impact on adoption intention, emphasizing the need to address risk-related concerns to encourage wider usage. Given the limited research on online zakat service adoption, this study contributes to understanding the factors that influence the adoption of online zakat payments and provides insights to enhance the adoption of online zakat services in developing countries.

Item Type:	Article
Uncontrolled Keywords:	Online Zakat Payment Service; Technology Readiness; Optimism; Innovativeness; Perceived Risk; Perceived Transparency; Malaysia
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Institute of Graduate Studies (IGS)
Depositing User:	LIBRARY2 UPTM
Date Deposited:	29 Jul 2026 03:38
Last Modified:	29 Jul 2026 03:38
URI:	http://eprints.uptm.edu.my/id/eprint/5913

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