Determinants of intention to use cashless zakat payment system by microenterprises in Kedah

In the digital era, technology has increased the effectiveness, security, and efficiency of zakat management in Malaysia. This study explores the relationships between performance expectancy, effort expectancy, social influence, facilitating conditions, trust, and religiosity concerning the intention to use and actual usage of cashless zakat payment systems. Grounded in the Unified Theory of Acceptance and Use of Technology (UTAUT), the research surveyed 300 microentrepreneurs from Kedah Darul Aman, selected through simple random sampling. Data were analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM) to assess the model's relationships and predictive influence within the model. The results reveal significant relationships between performance expectancy, effort expectancy, social influence, facilitating conditions, and intention to use cashless systems, with intention proving to be a strong predictor of actual usage. Notably, social influence emerged as the most significant factor affecting intention, while facilitating conditions showed a moderate direct effect. However, the moderating roles of trust and religiosity were not statistically significant in shaping the intention to use cashless zakat systems. These findings provide valuable insights for policymakers and practitioners in zakat management, emphasizing the importance of social influence in promoting the adoption of cashless payment systems. The study concludes with a discussion of its limitations and offers recommendations for future research to further explore these dynamics