Trust and Religiosity: Integrating Technological Acceptance Factors into the Extended Unified Theory of Acceptance and Use of Technology (UTAUT) Model for Zakat Online Payment Systems

The aim of this study is to examine the adoption of digital zakat payment platforms among micro-entrepreneurs, incorporating trust and religiosity into the Unified Theory of Acceptance and Use of Technology (UTAUT) model. This research extends the traditional UTAUT framework by integrating trust and religiosity as additional determinants of technology adoption intention, alongside the model's core constructs of performance expectancy and social influence. Primary data for this study was gathered through a digital survey disseminated to 110 micro-entrepreneurs in the state of Kedah, all of whom are actively registered with the Malaysian Company Commission (SSM), under the auspices of the Ministry of Domestic Trade, Cooperatives, and Consumerism (KPDNKK). The methodological approach is rooted in structural equation modelling, which facilitates a rigorous empirical analysis of the relationships between technological constructs and user intention. The results reveal that trust and performance expectancy, along with social influence, significantly impact micro-entrepreneurs’ intentions to engage with online zakat payment systems. Interestingly, despite the religious nature of zakat, religiosity did not emerge as a significant predictor in the context of this digital payment adoption. This insight suggests that while religious obligation drives the act of zakat itself, it is the technological aspects of trust and anticipated performance that influence the preference for digital payment methods over traditional ones. This research provides valuable implications for zakat institutions and policymakers aiming to foster the digitalization of religious financial transactions. By highlighting key factors that influence digital adoption, the study underscores the potential for zakat management bodies to innovate and promote digital solutions that align with micro-entrepreneurs' expectations and trust requirements. Ultimately, this study charts a path forward for enhancing digital inclusivity in religious financial practices, marking a transition from conventional to modern, technology-enabled means of fulfilling zakat obligations.