Factors Influencing Decision to Donate Zakat Infaq Sodaqoh (ZIS) via Digital Payment in Indonesia: Integrated TPB and TAM Model
Article Sidebar
Published
Nov 20, 2025
Main Article Content
Abstract
This study aims to analyze predictor for factors influencing decision to donate ZIS via Digital Payment under integration of Theory of Planned Behavior (TPB) and Technology Acceptance Model (TAM) model. The population in this study comprised Muslim people in Indonesia who had made ZIS donations via digital payment. The sampling technique used was purposive sampling-quota sampling with a total sample size of 400 people. The method used in this research was an explanatory survey with a quantitative approach. The data analysis technique employed was Partial Least Squares-Structural Equation Modeling (PLS-SEM). The result indicate that TPB and TAM model influence decision to donate ZIS moderately, spiritual aspect has significant positive influence toward decision to donate ZIS. The research suggest ZIS institutions to enhance their digital payment systems by strengthening security, and improving features and marketing to increase customer satisfaction value and optimize ZIS collection in Indonesia through digital payment.
Downloads
Download data is not yet available.
Article Details
How to Cite
Suhail, S., Suharto, U., & Yumna, A. (2025, November 20). Factors Influencing Decision to Donate Zakat Infaq Sodaqoh (ZIS) via Digital Payment in Indonesia: Integrated TPB and TAM Model. International Journal of Zakat, 10(3), 58-77. https://doi.org/https://doi.org/10.37706/ijaz.v10i3.682
Section
Articles
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
References
Aertsens, J., Mondelaers, K., Verbeke, W., Buysse, J., and Van Huylenbroeck, G. (2011). The influence of subjective and objective knowledge on attitude, motivations and consumption of organic food. British Food Journal, 113(11), 1353–1378. https://doi.org/10.1108/00070701111179988
Aertsens, J., Verbeke, W., Mondelaers, K., and Van Huylenbroeck, G. (2009). Personal determinants of organic food consumption: A review. British Food Journal, 111(10), 1140–1167. https://doi.org/10.1108/00070700910992961
Ajzen, I. (1991). The Theory of Planned Behavior. Orgnizational Behavior and Human Decision Processes, 50, 179–211. https://doi.org/10.1016/0749- 5978(91)90020-T
Ajzen, I. (2005). Attitudes, personality, and behavior: McGraw-Hill Education
(UK).
Amalia, S. N. A. (2018). Faktor-faktor yang mempengaruhi minat individu terhadap financial technology (fintech) syariah (Paytren) sebagai salah satu alat transaksi pembayaran (pendekatan Technology Acceptance Model (TAM) dan Theory of Planned Behavior (TPB)). Iqtishaduna, 9(1), 64-79.
Amalia, S. N. A. (2018). Faktor-faktor yang mempengaruhi minat individu terhadap financial technology (fintech) syariah (Paytren) sebagai salah satu alat transaksi pembayaran (pendekatan Technology Acceptance Model (TAM) dan Theory of Planned Behavior (TPB)). Iqtishaduna, 9(1), 64-79.
Aprilia, K., and Ghozali, I. (2013). Teknik Penyusunan Skala Likert (Summated Scales) dalam Penelitian Akuntansi dan Bisnsi. Semarang: Fatawa Publishing.
Arikunto, S. (2010). Prosedur Penelitian: Suatu Pendekatan Praktik. Yogyakarta: Rineka Cipta.
Awang, N., and Amran, A. (2014). Ethics and Tax Compliance. Ethics , Governance and Corporate Crime : Challenges and Consequences, 6, 105– 113. https://doi.org/http://dx.doi.org/10.1108/S2043-052320140000006004
Azman, F. M. N., and Bidin, Z. (2013). Zakat Compliance Intention Behavior On Saving. In Proceedings of World Universities‟ Islamic Philanthropy Conference.
Azman, F. M. N., and Bidin, Z. (2015). Factors Influencing Zakat Compliance Behavior on Saving. International Journal of Business and Social Research, 05(01), 118–128.
Badan Amil Zakat Nasional. (2016). Buku Statistik Zakat Nasional 2015. Jakarta: Bagian SIM dan Pelaporan.
Bank Indonesia. (2016). Kajian Ekonomi dan Keuangan Regional Provinsi Jawa Barat. Bandung: Bank Indonesia.
Beik, I. S. (2009). Analisis Peran Zakat dalam Mengurangi Mengurangi Kemiskinan: Studi Kasus Dompet Dhuafa Republika. Zakat and Empowering - Jurnal Pemikiran Dan Gagasan. Jakarta. IMZ Publishing.
Bidin, Z., Idris, K. M., and Shamsudin, F. M. (2009). Predicting compliance intention on zakah on employment income in malaysia: An application of reasoned action theory. Jurnal Pengurusan, 28, 85–102.
Bidin, Z., Othman, M. Z., and Noor Azman, F. M. (2013). Zakat Compliance Intention Behavior on Saving among Universiti Utara Malaysia‟s Staff. In Proceeding of the International Conference on Social Science Research, Penang Malaysia (pp. 145–155). https://doi.org/OYA Graduate School of Business.
Birch, T. D. (1998). An analysis of Adam Smith's theory of charity and the problems of the poor. Eastern Economic Journal, 24(1), 25-41.
Boksberger, P. E., and Melsen, L. (2011). Perceived value: A critical examination of definitions, concepts and measures for the service industry. Journal of Services Marketing, 25(3), 229–240. https://doi.org/10.1108/08876041111129209
Chen, C.-C., Hsiao, K.-L., and Wu, S.-J. (2018). Purchase intention in social commerce. Library Hi Tech, 36(4), 583–604. https://doi.org/10.1108/LHT-01-2018-0007
Chen, M.-Y., and Teng, C.-I. (2013). A comprehensive model of the effects of online store image on purchase intention in an e-commerce environment. Electronic Commerce Research, 13(1), 1–23. https://doi.org/10.1007/s10660-013-9104-5
Chuang, L. M., Liu, C. C., and Kao, H. K. (2016). The Adoption of Fintech Service:TAM Perspective. International Journal of Management and Administrative Science(IJMAS), 3(7), 1-15. Retrieved from https://www.ijmas.org/vol3no72016.htm
Chuang, L., Liu, C., and Kao, H. (2016). The Adoption of Fintech Service: TAM perspective. International Journal of Management and Administrative Sciences, 3(7): 1–15.
Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. Management Information SystemsResearch Center, 13(3), 319-340. Retrieved from https://doi.org/10.2307/249008
Davis, F. D., Bagozzi, R. P., and Warshaw, P. R. (1989). User Acceptance of Computer Technology : A Comparison of Two Theoretical Models. Management Science, 35(8): 982–1003.
Duy, N. K. (2012). Factors affecting behavioral intentions toward mobile banking usage: A study of banking customers in Ho Chi Minh City.
Duy, N. K. (2012). Factors affecting behavioral intentions toward mobile banking usage: A study of banking customers in Ho Chi Minh City.
Fauzia, A. S., Mulatsih, S., & Alexandi, F. (2021). Mapping the Potential of Zakat Collection Digitally in Indonesia. International Journal of Zakat, 6(3), 1–22. https://doi.org/https://doi.org/10.37706/ijaz.v6i3.355
Qardhawi. Yusuf. “Fiqih Zakat”. 1998. Musassah Risalah. Bairut.
Gao, L., Wang, S., Li, J., and Li, H. (2017). Application of the extended theory of planned behavior to understand individual’s energy saving behavior in workplaces. Resources, Conservation and Recycling, 127, 107–113. https://doi.org/10. 1016/j.resconrec.2017.08.030
Garson, G.D. (2016). Partial Least Squares: Regression and Structural Equation Models. USA: Statistical Publishing Associates.
Ghozali, I. (2014). Structural Equation Modeling: Metode Alternatif dengan Partial Least Square (PLS). Semarang: Badan Penerbit Universitas Diponegoro.
Gopay and Kopernik.2020.The Digital Donation Outlook 2020.Jakarta.Gopay Research Institution.
Gravetter, F. J., and Wallnau, L. B. (2013). Essentials of statistics for the behavioral sciences (8th ed.). Belmont, CA: Wadsworth.
Hair, J. F., Sarstedt, M., Ringle, C. M., and Mena, J. A. (2012). An assessment ofthe use of partial least squares structural equation modeling in marketingresearch. Journal of the academy of marketing science, 40(3), 414-433. Retrievedfrom https://link.springer.com/article/10.1007/s11747-011-0261-6
Hair, J.F, Sarstedt, M., Hopkins, L., and G. Kuppelwieser, V. (2014). Partial leastsquares structural equation modeling (PLS-SEM) An emerging tool in businessresearch. European Business Review, 26(2), 106-121. Retrieved from https://www.emeraldinsight.com/doi/abs/10.1108/EBR-10-2013-0128
Hair, J.F., Sarstedt, M., Hopkins, L. and Kuppelwieser, V.G. (2014), “Partial least squares structural equation modeling (PLS-SEM): an emerging tool in business research”, European Business Review, Vol. 26 No. 2, pp. 106-121
Heikal, M., Khaddafi, M., and Falahuddin. (2014). The Intention to Pay Zakat Commercial: An Application of Revised Theory of Planned Behavior. Journal of Economics and Behavioral Studies, 6(9), 727–734. https://doi.org/10.1108/JAOC-07-2012-0059
Henseler, J., Ringle, C. M., and Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115-135. doi:10.1007/s11747-014-0403-8
Hertanto, E. (2017). Perbedaan Skala Likert lima Skala dengan Modifikasi Skala Likert empat Skala. Jurnal Metodologi Penelitian
Huda, N., and Gofur, A. (2012). Analisis Intensi Muzakki dalam Membayar Zakat Profesi. Al-Iqtishad, IV(2), 217–239.
Huda, N., Anggraini, D., Ali, K. M., Mardoni, Y., and Rini, N. (2014). Prioritas Solusi Permasalahan Pengelolahan Zakat dengan Metode AHP (Studi di Banten dan Kalimantan Selatan). Al-Iqtishad, VI(2), 223–238.
Huda, N., Rini, N., Mardoni, Y., and Putra, P. (2012). The Analysis of Attitudes , Subjective Norms , and Behavioral Control on Muzakki ‟ s Intention to Pay Zakah. International Journal of Business and Social Science, 3(22), 271– 279.
Hussein, A. S. (2015). Penelitian Binsis dan Manajemen Menggunakan Partial Least Squares (PLS) dengan SmartPLS 3.0.
Indrayana, B., Seminar, K. B., and Sartono, B. (2016). Faktor penentu minat penggunaan instagram untuk pembelian online menggunakan Technology Acceptance Model (TAM) dan Theory of Planned Behavior (TPB). Jurnal Aplikasi Bisnis Dan Manajemen, 2(2), 138–147.
Jogiyanto. (2008). Sistem Informasi Keperilakuan. Yogyakarta: CV Andi Offset
Kementrian Agama Republik Indonesia. (2013). Jumlah Penduduk Menurut Agama.Retrieved from http://data.kemenag.go.id/#
Kementrian Agama Republik Indonesia. (2013). Zakat Community Development: Model Pengembangan Zakat. Jakarta: Kementrian Agama Republik Indonesia.
Kholid, M. N. (2018). Keberterimaan muzakki terhadap zakat crowdfunding di Indonesia: Preliminary research. CIMAE: Conference on Islamic Management Accounting and Economics, 1(1), 52– 58.
Kotler, P., and Armstrong, G., (2006), Prinsip-Prinsip Pemasaran, Edisi 12, Jilid 2, Jakarta: Penerbit Erlangga
Laudon, K. C. (1995). Ethical concepts and information technology. Communications of the ACM, 38(12), 33–39. https://doi.org/https://doi.org/10.1145/219663.219677
Mahendra, T. (2014). Minat Individu terhadap Penggunaan Mobile Banking: Pendekatan Modified Technologi Acceptance Model (TAM) dan Theory of Planned Behavior (TPB). (Disertasi, Universitas Brawijaya, Malang, Indonesia).
Mintarti, N. (2012). Membangun Kepercayaan Publik dan Kapasitas Pengelolaan Zakat di Indonesia.
Ming-Yen Teoh, W., Choy Chong, S., Lin, B., & Wei Chua, J. (2013). Factors affecting consumers’ perception of electronic payment: an empirical analysis. Internet Research, 23(4), 465-485
Muhammad, S. A., and Saad, R. A.-J. (2016). Moderating Effect of Attitude toward Zakat Payment on the Relationship between Moral Reasoning and Intention to Pay Zakat. Procedia - Social and Behavioral Sciences, 219, 520–527. https://doi.org/10.1016/j.sbspro.2016.05.029
Mukhlis, A., and Beik, I. S. (2013). Analisis Faktor-faktor yang Memengaruhi Tingkat Kepatuhan Membayar Zakat: Studi Kasus Kabupaten Bogor. Jurnal Al-Muzara‟ah, I(1), 83–106.
Nguyen, H. V., Nguyen, T. N., Nguyen, B., Lobo, A., and Vu, P. (2019). Organic food purchases in an emerging market: The influence of consumers’ personal factors and green marketing practices of food stores. International Journal of Environmental Research and Public Health, 16, 1037. https://doi.org/10.3390/ijerph16061037
Nielsen. (2016). Mobile money: from shopping to banking to payments, how mobile is transforming commerce around the world. Wiley Publishing.
Noor, A. M., and Saad, R. A. J. (2016). The Mediating Effect of Trust on the Relationship between Attitude and Perceived Service Quality towards Compliance Behavior of Zakah. International Journal Oe Economics and Financial Issues, 6(2007), 27–31.
Nurillah, S. L., Aini, Z. N., Timur, Y. P., and Widiastuti, T. (2022). Online review and rating on consumer purchase intention: The moderating role of religiosity. Jurnal Ekonomi Dan Bisnis Airlangga, 32(2), 160–175. https://doi.org/10.20473/jeba.V32I22022.160-175
Paul, J., Modi, A., and Patel, J. (2016). Predicting green product consumption using theory of planned behavior and reasoned action. Journal of Retailing and Consumer Services, 29, 123–134. https://doi.org/10.1016/j.jretconser.2015.11.006
Phonthanukitithaworn, C., Sellitto, C. and Fong, M.W.L. (2016). An investigation of mobile payment (mpayment) services in Thailand. https://doi.org/10.1108/APJBA-10-2014-0119.
Pikkarainen, T., Pikkarainen, K., Karjaluoto, H., and Pahnila, S. (2004). Consumer acceptance of online banking: an extension of the technology acceptancemodel. Internet research, 14(3),224-235.
Plumley, A. H. (1996). The Determinants of Individual Income Tax Compliance: Estimating the Impacts of Tax Policy, Enforcement, and IRS Responsiveness. Washington, DC: Department of the Treasury Internal Revenue Service.
Pusat Kajian Strategis (Puskas) BAZNAS.2019.Jakarta.BAZNAS Zakat Outlook 2019.
Pusat Kajian Strategis (Puskas) BAZNAS.2021.Jakarta.BAZNAS Zakat Outlook 2021.
Pusat Kajian Strategis (Puskas) BAZNAS.2022.Jakarta.BAZNAS Zakat Outlook 2022.
Qiu, L., and Li, D. (2008). Applying TAM in B2C E-commerce research: An extended model. Tsinghua Science and Technology, 13(3), 265–272. https://doi.org/10.1016/S1007-0214 (08)70043-9
Qiu, L., and Li, D. (2008). Applying TAM in B2C E-commerce research: An extended model. Tsinghua Science and Technology, 13(3), 265–272. https://doi.org/10.1016/S1007-0214 (08)70043-9
Rahim, M., Salleh, M. A., and Nawi, A. S. (2011). Compliance Behavior of Business Zakat Payment in Malaysia : A Theoretical Economic Exposition. In 8th International Conference on Islamic Economis and Finance (pp. 1– 17).
Reinartz, W., Haenlein, M., and Henseler, J. (2009). An empirical comparison of theefficacy of covariance-based and variance-based SEM. International Journal ofresearch in Marketing, 26(4), 332-344.
Ringle, C. M., Wende, S., and Becker, J.-M. (2015). SmartPLS 3. Boenningstedt: SmartPLS GmbH, http://www.smartpls.com..
Rogers, E. M. (2004). A Prospective and Retrospective Look at the Diffusion Model A Prospective and Retrospective Look at the Diffusion Model. Journal of Health Communication, 9(1): 1-8.
Saad, R. A. J., and Haniffa, R. (2014). Determinants of Zakah (Islamic Tax) Compliance Behavior. Journal of Islamic Accounting and Business Research, 5(2), 182–193.
Saad, R. A. J., Idris, K. M., and Bidin, Z. (2009). Peraturan Pembayaran Zakat Kepada Institusi Zakat: Sikap Peniaga dan Kesannya Terhadap Gelagat Pembayaran Zakat Perniagaan. Jurnal Syariah, 17(3), 607–630.
Sanep, A., Md. Nor, N. G., and Daud, Z. (2011). Tax-Based Modeling of Zakat Compliance. Jurnal Ekonomi Malaysia, 45, 101–108.
Santoso, I. R. (2019). Strategy for Optimizing Zakat Digitalization in Alleviation Poverty in the Era of Industrial Revolution 4.0. Ikonomika, 4(1), 35–52. https://doi.org/10.24042/febi.v4i1.3942
Sapingi, R., Ahmad, N., and Mohamad, M. (2011). A study on zakah of employment income: Factors that influence academics‟ intention to pay zakah. In 2nd International Conference On Business and Economic Research (pp. 2492–2507).
Statistik Zakat Nasional 2018.Jakarta.BAZNAS Zakat Outlook 2018.
Sugiyono. (2014). Statistika untuk Penelitian. Bandung: Alfabeta.
Suryani and Hendryadi. (2015). Metode Riset Kuantitatif: Teori dan Aplikasi pada Penelitian Bidang Manajemen dan Ekonomi Islam. Jakarta: Prenadamedia Group.
Sutarman. “Pengantar Teknologi Informasi”. Yogyakarta: PT. Bentang Pustaka.2009.
Tafsir Ibnu Katsir. (2015). Retrieved from http://www.ibnukatsironline.com/2015/05/tafsir-surat-at-taubah-ayat-103- 104.html
Taylor, S., and Todd, P. A. (1995). Understanding information technology usage: Atest of competing models. Information systems research, 6(2), 144-176. Retrieved from https://www.jstor.org/stable/23011007?seq=1#page_scan_tab_contents
Thompson, R. L., Higgins, C. A., Howell, J. M. (2015). Personal Computing : Toward a Conceptual Model of Utilization.MIS Quarterly,15 (1): 125–143.
Undang-Undang Republik Indonesia, Nomor 23, 2011, tentang Pengelolaan Zakat.
Venkatesh, V., and Davis, F. (2000). A Theoritical Extension of the TechnologyAcceptance Model: Four Longitudinal Field Studies. Management Science, 46(2),186-204. Retrieved fromhttps://econpapers.repec.org/article/inmormnsc/v_3a46_3ay_3a2000_3ai_3a2_3ap_3a186-204.htm
Wachbroit, R. (1987). Theories of rationality and principles of charity. The British journal for the philosophy of science, 38(1), 35-47.
Wibowo, A. (2017). Kajian Tentang Perilaku Pengguna Sistem Informasi Dengan Pendekatan Technology Acceptance Model (TAM). Konferensi Nasional Sistem Informasi, 1-8.
World Giving Index.2022.
Wulandari, F. (2019). Penggunaan Uang Elektronik (Studi Pada Pengguna Go-Pay Di Kota Malang). Jurnal Ilmiah Mahasiswa FEB, 7(2): 1-14.
Aertsens, J., Verbeke, W., Mondelaers, K., and Van Huylenbroeck, G. (2009). Personal determinants of organic food consumption: A review. British Food Journal, 111(10), 1140–1167. https://doi.org/10.1108/00070700910992961
Ajzen, I. (1991). The Theory of Planned Behavior. Orgnizational Behavior and Human Decision Processes, 50, 179–211. https://doi.org/10.1016/0749- 5978(91)90020-T
Ajzen, I. (2005). Attitudes, personality, and behavior: McGraw-Hill Education
(UK).
Amalia, S. N. A. (2018). Faktor-faktor yang mempengaruhi minat individu terhadap financial technology (fintech) syariah (Paytren) sebagai salah satu alat transaksi pembayaran (pendekatan Technology Acceptance Model (TAM) dan Theory of Planned Behavior (TPB)). Iqtishaduna, 9(1), 64-79.
Amalia, S. N. A. (2018). Faktor-faktor yang mempengaruhi minat individu terhadap financial technology (fintech) syariah (Paytren) sebagai salah satu alat transaksi pembayaran (pendekatan Technology Acceptance Model (TAM) dan Theory of Planned Behavior (TPB)). Iqtishaduna, 9(1), 64-79.
Aprilia, K., and Ghozali, I. (2013). Teknik Penyusunan Skala Likert (Summated Scales) dalam Penelitian Akuntansi dan Bisnsi. Semarang: Fatawa Publishing.
Arikunto, S. (2010). Prosedur Penelitian: Suatu Pendekatan Praktik. Yogyakarta: Rineka Cipta.
Awang, N., and Amran, A. (2014). Ethics and Tax Compliance. Ethics , Governance and Corporate Crime : Challenges and Consequences, 6, 105– 113. https://doi.org/http://dx.doi.org/10.1108/S2043-052320140000006004
Azman, F. M. N., and Bidin, Z. (2013). Zakat Compliance Intention Behavior On Saving. In Proceedings of World Universities‟ Islamic Philanthropy Conference.
Azman, F. M. N., and Bidin, Z. (2015). Factors Influencing Zakat Compliance Behavior on Saving. International Journal of Business and Social Research, 05(01), 118–128.
Badan Amil Zakat Nasional. (2016). Buku Statistik Zakat Nasional 2015. Jakarta: Bagian SIM dan Pelaporan.
Bank Indonesia. (2016). Kajian Ekonomi dan Keuangan Regional Provinsi Jawa Barat. Bandung: Bank Indonesia.
Beik, I. S. (2009). Analisis Peran Zakat dalam Mengurangi Mengurangi Kemiskinan: Studi Kasus Dompet Dhuafa Republika. Zakat and Empowering - Jurnal Pemikiran Dan Gagasan. Jakarta. IMZ Publishing.
Bidin, Z., Idris, K. M., and Shamsudin, F. M. (2009). Predicting compliance intention on zakah on employment income in malaysia: An application of reasoned action theory. Jurnal Pengurusan, 28, 85–102.
Bidin, Z., Othman, M. Z., and Noor Azman, F. M. (2013). Zakat Compliance Intention Behavior on Saving among Universiti Utara Malaysia‟s Staff. In Proceeding of the International Conference on Social Science Research, Penang Malaysia (pp. 145–155). https://doi.org/OYA Graduate School of Business.
Birch, T. D. (1998). An analysis of Adam Smith's theory of charity and the problems of the poor. Eastern Economic Journal, 24(1), 25-41.
Boksberger, P. E., and Melsen, L. (2011). Perceived value: A critical examination of definitions, concepts and measures for the service industry. Journal of Services Marketing, 25(3), 229–240. https://doi.org/10.1108/08876041111129209
Chen, C.-C., Hsiao, K.-L., and Wu, S.-J. (2018). Purchase intention in social commerce. Library Hi Tech, 36(4), 583–604. https://doi.org/10.1108/LHT-01-2018-0007
Chen, M.-Y., and Teng, C.-I. (2013). A comprehensive model of the effects of online store image on purchase intention in an e-commerce environment. Electronic Commerce Research, 13(1), 1–23. https://doi.org/10.1007/s10660-013-9104-5
Chuang, L. M., Liu, C. C., and Kao, H. K. (2016). The Adoption of Fintech Service:TAM Perspective. International Journal of Management and Administrative Science(IJMAS), 3(7), 1-15. Retrieved from https://www.ijmas.org/vol3no72016.htm
Chuang, L., Liu, C., and Kao, H. (2016). The Adoption of Fintech Service: TAM perspective. International Journal of Management and Administrative Sciences, 3(7): 1–15.
Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. Management Information SystemsResearch Center, 13(3), 319-340. Retrieved from https://doi.org/10.2307/249008
Davis, F. D., Bagozzi, R. P., and Warshaw, P. R. (1989). User Acceptance of Computer Technology : A Comparison of Two Theoretical Models. Management Science, 35(8): 982–1003.
Duy, N. K. (2012). Factors affecting behavioral intentions toward mobile banking usage: A study of banking customers in Ho Chi Minh City.
Duy, N. K. (2012). Factors affecting behavioral intentions toward mobile banking usage: A study of banking customers in Ho Chi Minh City.
Fauzia, A. S., Mulatsih, S., & Alexandi, F. (2021). Mapping the Potential of Zakat Collection Digitally in Indonesia. International Journal of Zakat, 6(3), 1–22. https://doi.org/https://doi.org/10.37706/ijaz.v6i3.355
Qardhawi. Yusuf. “Fiqih Zakat”. 1998. Musassah Risalah. Bairut.
Gao, L., Wang, S., Li, J., and Li, H. (2017). Application of the extended theory of planned behavior to understand individual’s energy saving behavior in workplaces. Resources, Conservation and Recycling, 127, 107–113. https://doi.org/10. 1016/j.resconrec.2017.08.030
Garson, G.D. (2016). Partial Least Squares: Regression and Structural Equation Models. USA: Statistical Publishing Associates.
Ghozali, I. (2014). Structural Equation Modeling: Metode Alternatif dengan Partial Least Square (PLS). Semarang: Badan Penerbit Universitas Diponegoro.
Gopay and Kopernik.2020.The Digital Donation Outlook 2020.Jakarta.Gopay Research Institution.
Gravetter, F. J., and Wallnau, L. B. (2013). Essentials of statistics for the behavioral sciences (8th ed.). Belmont, CA: Wadsworth.
Hair, J. F., Sarstedt, M., Ringle, C. M., and Mena, J. A. (2012). An assessment ofthe use of partial least squares structural equation modeling in marketingresearch. Journal of the academy of marketing science, 40(3), 414-433. Retrievedfrom https://link.springer.com/article/10.1007/s11747-011-0261-6
Hair, J.F, Sarstedt, M., Hopkins, L., and G. Kuppelwieser, V. (2014). Partial leastsquares structural equation modeling (PLS-SEM) An emerging tool in businessresearch. European Business Review, 26(2), 106-121. Retrieved from https://www.emeraldinsight.com/doi/abs/10.1108/EBR-10-2013-0128
Hair, J.F., Sarstedt, M., Hopkins, L. and Kuppelwieser, V.G. (2014), “Partial least squares structural equation modeling (PLS-SEM): an emerging tool in business research”, European Business Review, Vol. 26 No. 2, pp. 106-121
Heikal, M., Khaddafi, M., and Falahuddin. (2014). The Intention to Pay Zakat Commercial: An Application of Revised Theory of Planned Behavior. Journal of Economics and Behavioral Studies, 6(9), 727–734. https://doi.org/10.1108/JAOC-07-2012-0059
Henseler, J., Ringle, C. M., and Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115-135. doi:10.1007/s11747-014-0403-8
Hertanto, E. (2017). Perbedaan Skala Likert lima Skala dengan Modifikasi Skala Likert empat Skala. Jurnal Metodologi Penelitian
Huda, N., and Gofur, A. (2012). Analisis Intensi Muzakki dalam Membayar Zakat Profesi. Al-Iqtishad, IV(2), 217–239.
Huda, N., Anggraini, D., Ali, K. M., Mardoni, Y., and Rini, N. (2014). Prioritas Solusi Permasalahan Pengelolahan Zakat dengan Metode AHP (Studi di Banten dan Kalimantan Selatan). Al-Iqtishad, VI(2), 223–238.
Huda, N., Rini, N., Mardoni, Y., and Putra, P. (2012). The Analysis of Attitudes , Subjective Norms , and Behavioral Control on Muzakki ‟ s Intention to Pay Zakah. International Journal of Business and Social Science, 3(22), 271– 279.
Hussein, A. S. (2015). Penelitian Binsis dan Manajemen Menggunakan Partial Least Squares (PLS) dengan SmartPLS 3.0.
Indrayana, B., Seminar, K. B., and Sartono, B. (2016). Faktor penentu minat penggunaan instagram untuk pembelian online menggunakan Technology Acceptance Model (TAM) dan Theory of Planned Behavior (TPB). Jurnal Aplikasi Bisnis Dan Manajemen, 2(2), 138–147.
Jogiyanto. (2008). Sistem Informasi Keperilakuan. Yogyakarta: CV Andi Offset
Kementrian Agama Republik Indonesia. (2013). Jumlah Penduduk Menurut Agama.Retrieved from http://data.kemenag.go.id/#
Kementrian Agama Republik Indonesia. (2013). Zakat Community Development: Model Pengembangan Zakat. Jakarta: Kementrian Agama Republik Indonesia.
Kholid, M. N. (2018). Keberterimaan muzakki terhadap zakat crowdfunding di Indonesia: Preliminary research. CIMAE: Conference on Islamic Management Accounting and Economics, 1(1), 52– 58.
Kotler, P., and Armstrong, G., (2006), Prinsip-Prinsip Pemasaran, Edisi 12, Jilid 2, Jakarta: Penerbit Erlangga
Laudon, K. C. (1995). Ethical concepts and information technology. Communications of the ACM, 38(12), 33–39. https://doi.org/https://doi.org/10.1145/219663.219677
Mahendra, T. (2014). Minat Individu terhadap Penggunaan Mobile Banking: Pendekatan Modified Technologi Acceptance Model (TAM) dan Theory of Planned Behavior (TPB). (Disertasi, Universitas Brawijaya, Malang, Indonesia).
Mintarti, N. (2012). Membangun Kepercayaan Publik dan Kapasitas Pengelolaan Zakat di Indonesia.
Ming-Yen Teoh, W., Choy Chong, S., Lin, B., & Wei Chua, J. (2013). Factors affecting consumers’ perception of electronic payment: an empirical analysis. Internet Research, 23(4), 465-485
Muhammad, S. A., and Saad, R. A.-J. (2016). Moderating Effect of Attitude toward Zakat Payment on the Relationship between Moral Reasoning and Intention to Pay Zakat. Procedia - Social and Behavioral Sciences, 219, 520–527. https://doi.org/10.1016/j.sbspro.2016.05.029
Mukhlis, A., and Beik, I. S. (2013). Analisis Faktor-faktor yang Memengaruhi Tingkat Kepatuhan Membayar Zakat: Studi Kasus Kabupaten Bogor. Jurnal Al-Muzara‟ah, I(1), 83–106.
Nguyen, H. V., Nguyen, T. N., Nguyen, B., Lobo, A., and Vu, P. (2019). Organic food purchases in an emerging market: The influence of consumers’ personal factors and green marketing practices of food stores. International Journal of Environmental Research and Public Health, 16, 1037. https://doi.org/10.3390/ijerph16061037
Nielsen. (2016). Mobile money: from shopping to banking to payments, how mobile is transforming commerce around the world. Wiley Publishing.
Noor, A. M., and Saad, R. A. J. (2016). The Mediating Effect of Trust on the Relationship between Attitude and Perceived Service Quality towards Compliance Behavior of Zakah. International Journal Oe Economics and Financial Issues, 6(2007), 27–31.
Nurillah, S. L., Aini, Z. N., Timur, Y. P., and Widiastuti, T. (2022). Online review and rating on consumer purchase intention: The moderating role of religiosity. Jurnal Ekonomi Dan Bisnis Airlangga, 32(2), 160–175. https://doi.org/10.20473/jeba.V32I22022.160-175
Paul, J., Modi, A., and Patel, J. (2016). Predicting green product consumption using theory of planned behavior and reasoned action. Journal of Retailing and Consumer Services, 29, 123–134. https://doi.org/10.1016/j.jretconser.2015.11.006
Phonthanukitithaworn, C., Sellitto, C. and Fong, M.W.L. (2016). An investigation of mobile payment (mpayment) services in Thailand. https://doi.org/10.1108/APJBA-10-2014-0119.
Pikkarainen, T., Pikkarainen, K., Karjaluoto, H., and Pahnila, S. (2004). Consumer acceptance of online banking: an extension of the technology acceptancemodel. Internet research, 14(3),224-235.
Plumley, A. H. (1996). The Determinants of Individual Income Tax Compliance: Estimating the Impacts of Tax Policy, Enforcement, and IRS Responsiveness. Washington, DC: Department of the Treasury Internal Revenue Service.
Pusat Kajian Strategis (Puskas) BAZNAS.2019.Jakarta.BAZNAS Zakat Outlook 2019.
Pusat Kajian Strategis (Puskas) BAZNAS.2021.Jakarta.BAZNAS Zakat Outlook 2021.
Pusat Kajian Strategis (Puskas) BAZNAS.2022.Jakarta.BAZNAS Zakat Outlook 2022.
Qiu, L., and Li, D. (2008). Applying TAM in B2C E-commerce research: An extended model. Tsinghua Science and Technology, 13(3), 265–272. https://doi.org/10.1016/S1007-0214 (08)70043-9
Qiu, L., and Li, D. (2008). Applying TAM in B2C E-commerce research: An extended model. Tsinghua Science and Technology, 13(3), 265–272. https://doi.org/10.1016/S1007-0214 (08)70043-9
Rahim, M., Salleh, M. A., and Nawi, A. S. (2011). Compliance Behavior of Business Zakat Payment in Malaysia : A Theoretical Economic Exposition. In 8th International Conference on Islamic Economis and Finance (pp. 1– 17).
Reinartz, W., Haenlein, M., and Henseler, J. (2009). An empirical comparison of theefficacy of covariance-based and variance-based SEM. International Journal ofresearch in Marketing, 26(4), 332-344.
Ringle, C. M., Wende, S., and Becker, J.-M. (2015). SmartPLS 3. Boenningstedt: SmartPLS GmbH, http://www.smartpls.com..
Rogers, E. M. (2004). A Prospective and Retrospective Look at the Diffusion Model A Prospective and Retrospective Look at the Diffusion Model. Journal of Health Communication, 9(1): 1-8.
Saad, R. A. J., and Haniffa, R. (2014). Determinants of Zakah (Islamic Tax) Compliance Behavior. Journal of Islamic Accounting and Business Research, 5(2), 182–193.
Saad, R. A. J., Idris, K. M., and Bidin, Z. (2009). Peraturan Pembayaran Zakat Kepada Institusi Zakat: Sikap Peniaga dan Kesannya Terhadap Gelagat Pembayaran Zakat Perniagaan. Jurnal Syariah, 17(3), 607–630.
Sanep, A., Md. Nor, N. G., and Daud, Z. (2011). Tax-Based Modeling of Zakat Compliance. Jurnal Ekonomi Malaysia, 45, 101–108.
Santoso, I. R. (2019). Strategy for Optimizing Zakat Digitalization in Alleviation Poverty in the Era of Industrial Revolution 4.0. Ikonomika, 4(1), 35–52. https://doi.org/10.24042/febi.v4i1.3942
Sapingi, R., Ahmad, N., and Mohamad, M. (2011). A study on zakah of employment income: Factors that influence academics‟ intention to pay zakah. In 2nd International Conference On Business and Economic Research (pp. 2492–2507).
Statistik Zakat Nasional 2018.Jakarta.BAZNAS Zakat Outlook 2018.
Sugiyono. (2014). Statistika untuk Penelitian. Bandung: Alfabeta.
Suryani and Hendryadi. (2015). Metode Riset Kuantitatif: Teori dan Aplikasi pada Penelitian Bidang Manajemen dan Ekonomi Islam. Jakarta: Prenadamedia Group.
Sutarman. “Pengantar Teknologi Informasi”. Yogyakarta: PT. Bentang Pustaka.2009.
Tafsir Ibnu Katsir. (2015). Retrieved from http://www.ibnukatsironline.com/2015/05/tafsir-surat-at-taubah-ayat-103- 104.html
Taylor, S., and Todd, P. A. (1995). Understanding information technology usage: Atest of competing models. Information systems research, 6(2), 144-176. Retrieved from https://www.jstor.org/stable/23011007?seq=1#page_scan_tab_contents
Thompson, R. L., Higgins, C. A., Howell, J. M. (2015). Personal Computing : Toward a Conceptual Model of Utilization.MIS Quarterly,15 (1): 125–143.
Undang-Undang Republik Indonesia, Nomor 23, 2011, tentang Pengelolaan Zakat.
Venkatesh, V., and Davis, F. (2000). A Theoritical Extension of the TechnologyAcceptance Model: Four Longitudinal Field Studies. Management Science, 46(2),186-204. Retrieved fromhttps://econpapers.repec.org/article/inmormnsc/v_3a46_3ay_3a2000_3ai_3a2_3ap_3a186-204.htm
Wachbroit, R. (1987). Theories of rationality and principles of charity. The British journal for the philosophy of science, 38(1), 35-47.
Wibowo, A. (2017). Kajian Tentang Perilaku Pengguna Sistem Informasi Dengan Pendekatan Technology Acceptance Model (TAM). Konferensi Nasional Sistem Informasi, 1-8.
World Giving Index.2022.
Wulandari, F. (2019). Penggunaan Uang Elektronik (Studi Pada Pengguna Go-Pay Di Kota Malang). Jurnal Ilmiah Mahasiswa FEB, 7(2): 1-14.