Online Zakat Payment Intentions in Post-Fraud Exposure: The Moderating Roles of Perceived Behavioral Control and Media Literacy

Muhammad M. Hakim, Gaguk Tri Prasetyo, Mochamad Nursalim, Amrozi Khamidi, Joko Setiawan

Abstract


Zakat is a form of charity that must be done by Muslims to help those in need, but in this digital era, the emergence of online fraud has the potential to reduce trust in zakat organizers and have an impact on a person's willingness to pay zakat online. This study aimed to explore the effect of trust in fundraisers and cyber-fraud perceptions on the willingness to pay zakat online by considering the moderating variables of perceived behavioral control and media literacy. This study was a quantitative study, with a sample of 237 Muslims in Indonesia who have been victims of fraud on social media. The research data obtained through a survey mechanism from June to October 2024 were then analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM). The results of this study showed that trust in fundraisers had a significant effect on the willingness to pay zakat online when control variables such as age group, gender, education level, and marital status are considered. Without considering the control variables, this effect was not significant. On the other hand, cyber-fraud perception did not significantly affect willingness to pay zakat in both models, although there was a negative tendency. Furthermore, perceived behavioral control does not act as a moderator in the relationship between trust in fundraisers and cyber-fraud perception on willingness to pay zakat. Media literacy showed a significant moderating effect in the model without control variables in the influence between trust in fundraisers and willingness to pay zakat online.

Keywords


Willingness to pay zakat online; trust in fundraisers; cyber-fraud perception; perceived behavioral control; media literacy

References


Abdillah, L. A. (2021). Digital Transformation of Zakat Collection through Marketplace and Fintech in Pandemic Era. 5th International Conference of Zakat Proceedings, 587–592.

Agustini, S., Situmeang, A., & Agustianto, A. (2024). Legal Analysis Regarding Donation Fraud Through Online Media. Justisi, 10(2), 282–295. https://doi.org/10.33506/js.v10i2.2852

Ahmad, N., Roslin, R. I., & Nazrin, N. F. S. (2021). Analysing the Drivers Affecting the Intention To Use Online Zakat Payment Among Muslim in Shah Alam, Selangor. International Journal of Islamic Business, 16(1), 32–48. https://doi.org/10.32890/ijib2021.6.1.3

Aïmeur, E., Amri, S., & Brassard, G. (2023). Fake News, Disinformation and Misinformation in Social Media: A Review. Social Network Analysis and Mining, 13(30), 1–36. https://doi.org/10.1007/s13278-023-01028-5

Aji, H. M., Albari, A., Muthohar, M., Sumadi, S., Sigit, M., Muslichah, I., & Hidayat, A. (2021). Investigating the Determinants of Online Infaq Intention during the COVID-19 Pandemic: An Insight from Indonesia. Journal of Islamic Accounting and Business Research, 12(1), 1–20. https://doi.org/10.1108/JIABR-05-2020-0136

Albalawee, N., & Al Fahoum, A. S. (2023). Islamic Legal Perspectives on Digital Currencies and How They Apply to Jordanian Legislation. F1000Research, 12, 1–14. https://doi.org/10.12688/f1000research.128767.1

Antonio, M. S., Laela, S. F., & Al Ghifari, D. M. (2020). Optimizing Zakat Collection in the Digital Era: Muzakki’s Perception. Jurnal Dinamika Akuntansi Dan Bisnis, 7(2), 235–254. https://doi.org/10.24815/jdab.v7i2.16597

Anwar, S. (2021). The Need for Improvement of Digital Literacy to Fighting Against Fake News in Indonesia. Webology, 18(Special Issue), 630–645. https://doi.org/10.14704/WEB/V18SI05/WEB18251

Aziz, M. R. A., & Anim, N. A. H. M. (2020). Trust towards Zakat Institutions among Muslims Business Owners. Jurnal Ekonomi & Keuangan Islam, 6(1), 1–9. https://doi.org/10.20885/jeki.vol6.iss1.art1

Chaudhry, M. S., Sabir, H. M., Rafi, N., & Kalyar, M. N. (2011). Exploring the Relationship Between Salary Satisfaction and Job Satisfaction: A Comparison of Public and Private Sector Organization. The Journal of Commerce, 3(4), 1–14.

Cheung, G. W., Cooper-Thomas, H. D., Lau, R. S., & Wang, L. C. (2024). Reporting Reliability, Convergent and Discriminant Validity with Structural Equation Modeling: A Review and Best-practice Recommendations. In Asia Pacific Journal of Management (Vol. 41, Issue 2). Springer US. https://doi.org/10.1007/s10490-023-09871-y

Damirah, Sahrani, & Musmulyadi. (2024). Zakat Literacy: Digital Islamic Finance in Community Economic Development. Dinar: Jurnal Ekonomi & Keuangan Islam, 12(1), 37–50.

Doktoralina, M. C., & Bahari, Z. (2019). Integrity and Hisbah in the Zakat Management Mechanism on Zakat Institutions. Journal of Islamic, Social, Economics and Development (JISED), 4(26), 24–33.

Guven, H. (2020). Industry 4.0 and Marketing 4.0: In Perspective of Digitalization and E-Commerce. Agile Business Leadership Methods for Industry 4.0, 25–46. https://doi.org/10.1108/978-1-80043-380-920201003

Hair, J. F., Babin, B. J., & Krey, N. (2017). Corrigendum to: Covariance-Based Structural Equation Modeling in the Journal of Advertising: Review and Recommendations. Journal of Advertising, 46(3), 454. https://doi.org/10.1080/00913367.2017.1329496

Hakim, M. M., Sutarmin, Sugiyanto, & Budiarti, W. (2024). How False Advertising Victims’ Experiences Define Their Online Purchase Decision in Fashion Product ? - Comparison between Generations. JDM: Jurnal Dinamika Manajemen, 15(2), 250–268. https://doi.org/10.15294/jdm.v15i2.10568

Hamsin, M. K., Halim, A., & Anggriawan, R. (2024). Securing Digital Zakat Transactions from Fraud in a Smart Society: Legal Insights and Recommendations. E3S Web of Conferences, 594(07001), 1–12. https://doi.org/10.1051/e3sconf/202459407001

Hussain, Z., Sultan, R., Arif, M., & Ali, A. (2022). The Impact of Zakat Literacy, Trust, and the Accessibility of Digital Payments on Generation Z and Y’s Intention to Pay Zakat to Central Zakat Fund, the State Bank of Pakistan. International Journal of Zakat, 7(2), 105–114.

Jannah, S., & Faisol, I. A. (2022). Analysis of Fraud Prevention and Detection Islamic Boarding School Fund Management. International Colloquium on Forensic Accounting and Governance (ICFAG), 2(1), 9–18. https://conference.trunojoyo.ac.id/pub/index.php/icfag/article/view/100

Kamaruddin, M. I. H., Muhamed, N. A., Radzi, R. M., Nazarie, W. N. F. W. M., & Kamarubahrin, A. F. (2023). Financial Management Practices in Islamic Donation-based Crowdfunding (DCF) Platforms in Malaysia. Future Business Journal, 9(1), 1–14. https://doi.org/10.1186/s43093-023-00210-7

Kasri, R. A., & Sosianti, M. W. (2023). Determinants of the Intention to Pay Zakat Online: The Case of Indonesia. Journal of Islamic Monetary Economics and Finance, 9(2), 275–294. https://doi.org/10.21098/jimf.v9i2.1664

Kenang, I. H., & Gosal, G. (2021). Factors Affecting Online Donation Intention in Donation-based Crowdfunding. The Winners, 22(2), 97–104. https://doi.org/10.21512/tw.v22i2.7101

Lubis, M., Lubis, A. R., & Almaarif, A. (2019). Comparison of the Approach in the Zakat Management System. Journal of Physics: Conference Series, 1235(1), 1–7. https://doi.org/10.1088/1742-6596/1235/1/012048

Malik, A., Alrasyid, H., & Kamaruddin, M. M. (2024). Student Compliance in Paying Zakat: Do Zakat Literacy and Awareness Matter? Asian Journal of Islamic Management (AJIM), 6(1), 63–73. https://doi.org/10.20885/ajim.vol6.iss1.art6

Maulida, S., Amruzi, F. Al, Hakim, B. R., & Beik, I. S. (2022). Problems and Solutions in Zakat Digitalization: Evidence from South Kalimantan, Indonesia. Jurnal Ekonomi & Keuangan Islam, 8(1), 94–109. https://doi.org/10.20885/jeki.vol8.iss1.art7

Meerangani, K. A., Mad Sharipp, M. T., Hamid, M. F. A., Hashim, S. N. I., Rameli, M. F. P., & Rosele, M. I. (2022). Digitalisation of Zakat Management System in Malaysia: Potential and Challenges. International Journal of Academic Research in Economics and Management Sciences, 11(2), 323–337. https://doi.org/10.6007/ijarems/v11-i2/13984

Memon, M. A., Ting, H., Cheah, J.-H., Thurasamy, R., Chuah, F., & Cham, T. H. (2020). Modeling Sample Size for Survey Research: Review and Recommendations. Journal of Applied Structural Equation Modeling, 4(2), 2590–4221.

Purba, A. B., & Sihombing, J. S. (2023). The Integration of Theology and Technology : Exploring the Impact of Digitalization on Religious Understanding. International Conference of Omnibus Omnia, 1, 93–96.

Purwanto, A., & Sudargini, Y. (2021). Partial Least Squares Structural Squation Modeling (PLS-SEM) Analysis for Social and Management Research: A Literature Review. Journal of Industrial Engineering & Management Research, 2(4), 114–123. https://doi.org/10.7777/jiemar.v2i4

Rasoolimanesh, S. M., & Ali, F. (2018). Guest Editorial: Partial Least Square-Structural Equation Modeling in Hospitality and Tourism. Journal of Hospitality and Tourism Technology, 9(3), 238–248. https://doi.org/10.1108/JHTT-10-2018-142

Rijanto, A. (2018). Donation-based Crowdfunding as Corporate Social Responsibility Activities and Financing. Journal of General Management, 43(2), 79–88. https://doi.org/10.1177/0306307017748125

Rofiq, A. (2012). Impact of Cyber Fraud and Trust of E-Commerce System on Purchasing Intentions: Analysing Planned Behaviour in Indonesian Business [University of Southern Queensland]. https://eprints.usq.edu.au/23432/1/Rofiq_2012_whole.pdf

Rosele, M. I., Muneem, A., Rahman, N. N. B. A., & Ali, A. K. (2022). The Digitalized Zakat Management System in Malaysia and the Way Forward. Al-Ihkam: Jurnal Hukum Dan Pranata Sosial, 17(1), 242–272. https://doi.org/10.19105/AL-LHKAM.V17I1.5365

Rosyadhi, R. I., & Salim, A. (2022). Islamic Economic Perspective and Potential of Zakah Imposement on Cryptocurrency. Journal of Islamic Economic Laws, 5(1), 61–83. https://doi.org/10.23917/jisel.v5i1.17204

Salleh, W. N. A. W. M., Rasid, S. Z. A., & Basiruddin, R. (2022). Optimising Digital Technology in Managing Zakat. International Journal of Academic Research in Business and Social Sciences, 12(8), 726–733. https://doi.org/10.6007/ijarbss/v12-i8/14355

Snyder, J., Crooks, V. A., Mathers, A., & Chow-White, P. (2017). Appealing to the Crowd: Ethical Justifications in Canadian Medical Crowdfunding Campaigns. Journal of Medical Ethics, 43(6), 364–367. https://doi.org/10.1136/medethics-2016-103933

Sunarya, S. L., & Al Qital, S. (2022). Digital Management on Zakat Institutions: Mapping Using Biblioshiny R. Review of Islamic Social Finance and Entrepreneurship, 1(2), 97–108. https://doi.org/10.20885/risfe.vol1.iss2.art2

Takdir, Muhajir, M. N. A., Jabani, M., & Erwin. (2023). The Effect of Perceived Behavioral Control, Perceived Served Quality, Intention, and Trust on Zakat Compliance Behavior Mediated by Religiosity. Iqtishadia, 16(2), 367–386. https://journal.iainkudus.ac.id/index.php/IQTISHADIA/article/view/22777

Toron, V. B., Waton, F. R., Dancar, A., Lelu Beding, S., & Watomakin, D. B. (2023). Integration of Digital Media in Religious Activities: Potential and Challenges for Catholic Education. Religió Jurnal Studi Agama-Agama, 13(2), 165–187. https://doi.org/10.15642/religio.v13i2.2481

Ur Rehman, A., Aslam, E., & Iqbal, A. (2021). Factors Influencing the Intention to Give Zakāt on Employment Income: Evidence from the Kingdom of Saudi Arabia. Islamic Economic Studies, 29(1), 33–49. https://doi.org/10.1108/ies-05-2020-0017

Utami, P., Basrowi, & Nasor, M. (2021). The Role of Digital Zakat Towards Economic Development at Slums in Indonesia. Journal of Business, Economics and Environmental Studies, 11(3), 45–51. https://doi.org/10.13106/ajbe.2021.vol11.no3.45

Utami, P., Suryanto, T., Nasor, M., & Ghofur, R. A. (2020). The Effect Digitalization Zakat Payment Against Potential of Zakat Acceptance in National Amil Zakat Agency. Iqtishadia, 13(2), 216. https://doi.org/10.21043/iqtishadia.v13i2.7809

Uyuni, B., Adawiyah, R. Al, Quddus, R., & Kasyifatudduja. (2024). Transformation of Dakwah Media in Inspiring Muslimah in the Digital Era. Al-Risalah: Jurnal Studi Agama Dan Pemikiran Islam, 15(2), 711–730. https://doi.org/10.34005/alrisalah.v15i2.3866

Vientiany, D., Arfa, F. A., & Ruslan, D. (2022). E-Zakat: Breakthroughs and Innovations in Information Technology in Increasing Zakat Receipts in Indonesia. International Journal of Artificial Intelligence Research, 6(1). https://doi.org/10.29099/ijair.v6i1.366

Yuan, D., Rahman, M. K., Issa Gazi, M. A., Rahaman, M. A., Hossain, M. M., & Akter, S. (2021). Analyzing of User Attitudes Toward Intention to Use Social Media for Learning. SAGE Open, 11(4), 1–13. https://doi.org/10.1177/21582440211060784

Yulandreano, E., & Rita, M. R. (2023). Investment Decisions on the Crowdfunding Platform Based on the Theory of Planned Behavior. Jurnal Manajemen Bisnis, 14(1), 36–52. https://doi.org/10.18196/mb.v14i1.16494

Zaimi, S. M., Muhamed, N. A., Nazarie, W. N. F. W. N. M., & Kamaruddin, M. I. H. (2023). Trust Issues on Donation-Based Crowdfunding: Potential Research for Islamic DCF. The 4th International Halal Management Conference (IHMC 2023), November, 52–57. https://www.researchgate.net/publication/377841716

Zhu, Y., & Jin, S. (2023). How Does the Digital Transformation of Banks Improve Efficiency and Environmental, Social, and Governance Performance? Systems, 11(328), 1–18. https://doi.org/10.3390/systems11070328

Zubaidah, S., & Afifah. (2020). Development of Zakat Management Digitalization in Indonesia. 4th International Conference of Zakat Proceedings, 459–468. https://doi.org/10.37706/iconz.2020.227

Zulfikri, Kassim, S., & Hawariyuni, W. (2021). Proposing Blockchain Technology Based Zakat Management Model to Enhance Muzakki’s Trust in Zakat Agencies: A Conceptual Study. Journal of Accounting Research, Organization and Economics, 4(2), 153–163. https://doi.org/10.24815/jaroe.v4i2.20467




DOI: https://doi.org/10.32487/jshp.v9i2.2388

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Web Analytics Visitor Stats

JSHP: Jurnal Sosial Humaniora dan Pendidikan is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License