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

Muhammad Muflih

Journal of Islamic Accounting and Business Research, 2022, vol. 14, issue 1, 21-33

Abstract: Purpose - This study aims to predict the adoption of mobile services amongmuzakki(Islamic taxpayers) through the integrative roles of technology acceptance model (TAM), perceived trust and religiosity. Design/methodology/approach - A questionnaire was distributed to 209muzakkisas 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 generatingmuzakkiadoption 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 estimatingmuzakkiadoption of mobile services.

Keywords: TAM; Perceived trust; Religiosity; Muzakki adoption of mobile service; Zakat (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jiabrp:jiabr-09-2021-0273

DOI: 10.1108/JIABR-09-2021-0273

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