Minat Masyarakat dalam Membayar Zakat melalui Platform Zakat Digital: Peran Persepsi Kemudahan dan Persepsi Kemanfaatan dengan Transparansi sebagai Variabel Moderasi
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh persepsi kemanfaatan dan persepsi kemudahan terhadap minat masyarakat dalam membayar zakat melalui platform zakat digital, serta menguji peran transparansi sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan desain eksplanatori. Data yang digunakan merupakan data primer yang diperoleh melalui penyebaran kuesioner kepada 77 responden pengguna platform zakat digital dengan teknik purposive sampling. Analisis data dilakukan menggunakan regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa persepsi kemanfaatan berpengaruh positif dan signifikan terhadap minat penggunaan (t = 2,772; p = 0,000), serta persepsi kemudahan juga berpengaruh positif dan signifikan (t = 2,561; p = 0,002). Selain itu, transparansi terbukti berpengaruh signifikan terhadap minat penggunaan (t = 2,167; p = 0,032). Dalam analisis moderasi, transparansi tidak mampu memoderasi hubungan antara persepsi kemanfaatan dan minat penggunaan (t = 1,160; p = 0,250), namun mampu memoderasi hubungan antara persepsi kemudahan dan minat penggunaan (t = 2,282; p = 0,024). Hasil ini menunjukkan bahwa kemudahan penggunaan dan transparansi menjadi faktor kunci dalam meningkatkan minat masyarakat dalam menggunakan platform zakat digital. Oleh karena itu, peningkatan kualitas layanan digital dan transparansi pengelolaan dana zakat menjadi strategi penting dalam mengoptimalkan penghimpunan zakat secara digital.
Keywords:
Persepsi kemanfaatan, Persepsi kemudahan, Transparansi, Zakat digital, Minat penggunaan
References
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Ali, M. M. (2024). The role of digital technology in facilitating zakat collection and distribution in the modern era. Ico Edusha, 5(1), 650–664.
Alzahrani, A. I., Mahmud, I., Ramayah, T., Alfarraj, O., & Alalwan, N. (2019). Modelling digital library success using the DeLone and McLean information system success model. Journal of Librarianship and Information Science, 51(2), 291–306. https://doi.org/10.1177/0961000617726123
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Beik, I. S., Swandaru, R., & Rizkiningsih, P. (2021). Utilization of digital technology for zakat development. In M. M. Billah (Ed.), Islamic FinTech: Insights and Solutions (pp. 231–248). Springer International Publishing. https://doi.org/10.1007/978-3-030-45827-0_13
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Danila, R., Saat, R. M., & Bahador, K. M. K. (2025). 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. Journal of Advanced Research in Applied Sciences and Engineering Technology, 53(2), 199–214.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.2307/249008
Davis, F. D. (1993). User acceptance of information technology: System characteristics, user perceptions and behavioral impacts. International Journal of Man-Machine Studies, 38(3), 475–487. https://doi.org/10.1006/imms.1993.1022
Herianingrum, S., Supriani, I., Sukmana, R., Effendie, E., Widiastuti, T., Fauzi, Q., & Shofawati, A. (2023). Zakat as an instrument of poverty reduction in Indonesia. Journal of Islamic Accounting and Business Research, 15(4), 643–660. https://doi.org/10.1108/JIABR-11-2021-0307
Hussain, Z., Sultan, R., Asadullah, A., 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.
Jayanto, P. Y., & Munawaroh, S. (2019). The influences of reputation, financial statement transparency, accountability, religiosity, and trust on interest in paying zakat of profession. Jurnal Dinamika Akuntansi, 11(1), 59–69.
Kamal, S., Safarida, N., & Kassim, E. S. (2024). Investigating the role of fiqh zakat knowledge in moderating the behaviour of the Acehnese to pay zakat digitally. Journal of Islamic Marketing, 15(11), 3048–3083. https://doi.org/10.1108/JIMA-02-2023-0055
Kasri, R. A., & Yuniar, A. M. (2021). Determinants of digital zakat payments: Lessons from Indonesian experience. Journal of Islamic Accounting and Business Research, 12(3), 362–379. https://doi.org/10.1108/JIABR-08-2020-0258
Khan, A. R. (2007). Did zakat deliver welfare and justice? Islamic welfare policy in Pakistan, 1980–1994 (Doctoral dissertation, London School of Economics and Political Science).
Malik, B. A. (2016). Philanthropy in practice: Role of zakat in the realization of justice and economic growth. International Journal of Zakat, 1(1), 64–77.
Meerangani, K. A., Sharipp, M. T. M., 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).
Miah, M. S. (2021). Effectiveness of zakat-based poverty alleviation program.
Mohd, R. S. H., Alyani, I. N., Md, Z., Dhamiri, A. S., & Abdul, R. R. (2024). The role of technology acceptance model on intentions of zakat payers in using online zakat payment services. International Journal of Research, 8, 1089–1096.
Muflih, M. (2022). Muzakki’s adoption of mobile service: Integrating the roles of technology acceptance model (TAM), perceived trust and religiosity. Journal of Islamic Accounting and Business Research, 14(1), 21–33. https://doi.org/10.1108/JIABR-09-2021-0273
Mutmainah, L., Berakon, I., & Yusfiarto, R. (2024). Does financial technology improve intention to pay zakat during national economic recovery? A multi-group analysis. Journal of Islamic Marketing, 15(6), 1583–1607. https://doi.org/10.1108/JIMA-09-2022-0268
Nafi’Hasbi, M. Z., & Widayanti, I. (2023). Transparency of zakat funds to increase public trust in zakat institutions. Indonesian Conference of Zakat-Proceedings, 434–440.
Ninglasari, S. Y., & Muhammad, M. (2021). Zakat digitalization: Effectiveness of zakat management during COVID-19 pandemic. Journal of Islamic Economic Laws, 4(1), 26–44.
Nurfuadi, W., & Nasution, Y. S. J. (2025). Efektivitas pendistribusian dana zakat pada Amil Zakat Nasional BAZNAS Provinsi Sumatera Utara. DIRASAH: Jurnal Kajian Islam, 2(1), 192–201.
Oktavendi, T. W., & Mu’ammal, I. (2022). Acceptance model for predicting adoption of Zakat, Infaq, and Sodaqoh (ZIS) digital payments in Generation Z. Journal of Islamic Accounting and Business Research, 13(4), 684–700.
Qutaiba, M., Owais, M., & Muharam, A. S. (2024). The current issue of reporting zakat in Indonesia: A critical analysis. Journal of Islamic Economic and Business Research, 4(1), 1–25.
Rahim, H., Irpan, H. M., Zakaria, N. B., Khir, M. F. A., & Ahammad, S. F. (2024). Perceived usefulness and attitude toward intention and acceptance of e-payment zakat. Journal of Nusantara Studies (JONUS), 9(1), 320–344.
Razak, S. H. A. (2019). Zakat and waqf as instrument of Islamic wealth in poverty alleviation and redistribution: Case of Malaysia. International Journal of Sociology and Social Policy, 40(3–4), 249–266. https://doi.org/10.1108/IJSSP-11-2018-0208
Samudra, D., Mursid, M. C., & Muhtarom, A. (2025). The influence of zakat literacy, religiosity, service quality, trust and perceived ease of use on digital zakat payment intention in Pemalang Regency. Al Tijarah, 11(2), 305–315.
Siregar, W. S., & Nasution, A. I. L. (2023). Pengaruh persepsi manfaat, persepsi kemudahan penggunaan dan persepsi risiko terhadap minat menggunakan Shopee Paylater. Journal of Syntax Transformation, 4(4), 44.
Soemitra, A., Kusmilawaty, K., & Rahma, T. I. F. (2022). The role of Micro Waqf Bank in women’s micro-business empowerment through Islamic social finance: Mixed-method evidence from Mawaridussalam Indonesia. Economies, 10(7), Article 157. https://doi.org/10.3390/economies10070157
Srivastava, S., Mohta, A., & Shunmugasundaram, V. (2023). Adoption of digital payment FinTech service by Gen Y and Gen Z users: Evidence from India. Digital Policy, Regulation and Governance, 26(1), 95–117. https://doi.org/10.1108/DPRG-07-2023-0110
Tam, C., & Oliveira, T. (2016). Understanding the impact of m-banking on individual performance: DeLone & McLean and TTF perspective. Computers in Human Behavior, 61, 233–244. https://doi.org/10.1016/j.chb.2016.03.016
Tubaishat, A. (2018). Perceived usefulness and perceived ease of use of electronic health records among nurses: Application of Technology Acceptance Model. Informatics for Health and Social Care, 43(4), 379–389. https://doi.org/10.1080/17538157.2017.1363761
Aguinis, H., & Harden, E. E. (2010). Sample size rules of thumb: Evaluating three common practices. In Statistical and methodological myths and urban legends (pp. 287–306). Routledge.
Aji, H. M., Albari, A., Muthohar, M., Sumadi, S., Sigit, M., Muslichah, I., & Hidayat, A. (2020). 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
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Al Arif, M. N. R., Nofrianto, N., & Fasa, M. I. (2023). The preference of Muslim young generation in using digital zakat payment: Evidence in Indonesia. Al-Uqud: Journal of Islamic Economics, 7(1), 1–16.
Ali, M. M. (2024). The role of digital technology in facilitating zakat collection and distribution in the modern era. Ico Edusha, 5(1), 650–664.
Alzahrani, A. I., Mahmud, I., Ramayah, T., Alfarraj, O., & Alalwan, N. (2019). Modelling digital library success using the DeLone and McLean information system success model. Journal of Librarianship and Information Science, 51(2), 291–306. https://doi.org/10.1177/0961000617726123
Andreani, Y., & Syafina, L. (2022). Akuntabilitas dan transparansi laporan keuangan berbasis teknologi informasi pada Badan Amil Zakat Nasional Kabupaten Deli Serdang. AKUA: Jurnal Akuntansi Dan Keangan, 1(2), 203–209.
Annahl, M. A. F., Al Anshory, A. C., & Aulia, M. (2021). Why do muzaki pay zakat through institutions? The theory of planned behaviour application. Journal of Islamic Monetary Economics and Finance, 7, 203–226.
Ansori, H. R., & Violita, E. S. (2025). Transparency and accountability in zakat institutions. Eduvest: Journal of Universal Studies, 5(6).
Aqil, I., & Mafrukha, W. N. (2025). Islamic philanthropy in cyberspace: The transformation of zakat practices through the digitalization of BAZNAS RI. Indonesian Conference of Zakat-Proceedings, 139–151.
Beik, I. S., Swandaru, R., & Rizkiningsih, P. (2021). Utilization of digital technology for zakat development. In M. M. Billah (Ed.), Islamic FinTech: Insights and Solutions (pp. 231–248). Springer International Publishing. https://doi.org/10.1007/978-3-030-45827-0_13
Berakon, I., Aji, H. M., & Hafizi, M. R. (2021). Impact of digital Sharia banking systems on cash-waqf among Indonesian Muslim youth. Journal of Islamic Marketing, 13(7), 1551–1573. https://doi.org/10.1108/JIMA-11-2020-0337
Chaniago, S., Nurlaila, N., & Rokan, M. K. (2024). Transparency and accountability in the management of independent mosque funds: A case study of Medan City Mosque. Society, 12(2), 714–742.
Danila, R., Saat, R. M., & Bahador, K. M. K. (2025). 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. Journal of Advanced Research in Applied Sciences and Engineering Technology, 53(2), 199–214.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.2307/249008
Davis, F. D. (1993). User acceptance of information technology: System characteristics, user perceptions and behavioral impacts. International Journal of Man-Machine Studies, 38(3), 475–487. https://doi.org/10.1006/imms.1993.1022
Herianingrum, S., Supriani, I., Sukmana, R., Effendie, E., Widiastuti, T., Fauzi, Q., & Shofawati, A. (2023). Zakat as an instrument of poverty reduction in Indonesia. Journal of Islamic Accounting and Business Research, 15(4), 643–660. https://doi.org/10.1108/JIABR-11-2021-0307
Hussain, Z., Sultan, R., Asadullah, A., 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.
Jayanto, P. Y., & Munawaroh, S. (2019). The influences of reputation, financial statement transparency, accountability, religiosity, and trust on interest in paying zakat of profession. Jurnal Dinamika Akuntansi, 11(1), 59–69.
Kamal, S., Safarida, N., & Kassim, E. S. (2024). Investigating the role of fiqh zakat knowledge in moderating the behaviour of the Acehnese to pay zakat digitally. Journal of Islamic Marketing, 15(11), 3048–3083. https://doi.org/10.1108/JIMA-02-2023-0055
Kasri, R. A., & Yuniar, A. M. (2021). Determinants of digital zakat payments: Lessons from Indonesian experience. Journal of Islamic Accounting and Business Research, 12(3), 362–379. https://doi.org/10.1108/JIABR-08-2020-0258
Khan, A. R. (2007). Did zakat deliver welfare and justice? Islamic welfare policy in Pakistan, 1980–1994 (Doctoral dissertation, London School of Economics and Political Science).
Malik, B. A. (2016). Philanthropy in practice: Role of zakat in the realization of justice and economic growth. International Journal of Zakat, 1(1), 64–77.
Meerangani, K. A., Sharipp, M. T. M., 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).
Miah, M. S. (2021). Effectiveness of zakat-based poverty alleviation program.
Mohd, R. S. H., Alyani, I. N., Md, Z., Dhamiri, A. S., & Abdul, R. R. (2024). The role of technology acceptance model on intentions of zakat payers in using online zakat payment services. International Journal of Research, 8, 1089–1096.
Muflih, M. (2022). Muzakki’s adoption of mobile service: Integrating the roles of technology acceptance model (TAM), perceived trust and religiosity. Journal of Islamic Accounting and Business Research, 14(1), 21–33. https://doi.org/10.1108/JIABR-09-2021-0273
Mutmainah, L., Berakon, I., & Yusfiarto, R. (2024). Does financial technology improve intention to pay zakat during national economic recovery? A multi-group analysis. Journal of Islamic Marketing, 15(6), 1583–1607. https://doi.org/10.1108/JIMA-09-2022-0268
Nafi’Hasbi, M. Z., & Widayanti, I. (2023). Transparency of zakat funds to increase public trust in zakat institutions. Indonesian Conference of Zakat-Proceedings, 434–440.
Ninglasari, S. Y., & Muhammad, M. (2021). Zakat digitalization: Effectiveness of zakat management during COVID-19 pandemic. Journal of Islamic Economic Laws, 4(1), 26–44.
Nurfuadi, W., & Nasution, Y. S. J. (2025). Efektivitas pendistribusian dana zakat pada Amil Zakat Nasional BAZNAS Provinsi Sumatera Utara. DIRASAH: Jurnal Kajian Islam, 2(1), 192–201.
Oktavendi, T. W., & Mu’ammal, I. (2022). Acceptance model for predicting adoption of Zakat, Infaq, and Sodaqoh (ZIS) digital payments in Generation Z. Journal of Islamic Accounting and Business Research, 13(4), 684–700.
Qutaiba, M., Owais, M., & Muharam, A. S. (2024). The current issue of reporting zakat in Indonesia: A critical analysis. Journal of Islamic Economic and Business Research, 4(1), 1–25.
Rahim, H., Irpan, H. M., Zakaria, N. B., Khir, M. F. A., & Ahammad, S. F. (2024). Perceived usefulness and attitude toward intention and acceptance of e-payment zakat. Journal of Nusantara Studies (JONUS), 9(1), 320–344.
Razak, S. H. A. (2019). Zakat and waqf as instrument of Islamic wealth in poverty alleviation and redistribution: Case of Malaysia. International Journal of Sociology and Social Policy, 40(3–4), 249–266. https://doi.org/10.1108/IJSSP-11-2018-0208
Samudra, D., Mursid, M. C., & Muhtarom, A. (2025). The influence of zakat literacy, religiosity, service quality, trust and perceived ease of use on digital zakat payment intention in Pemalang Regency. Al Tijarah, 11(2), 305–315.
Siregar, W. S., & Nasution, A. I. L. (2023). Pengaruh persepsi manfaat, persepsi kemudahan penggunaan dan persepsi risiko terhadap minat menggunakan Shopee Paylater. Journal of Syntax Transformation, 4(4), 44.
Soemitra, A., Kusmilawaty, K., & Rahma, T. I. F. (2022). The role of Micro Waqf Bank in women’s micro-business empowerment through Islamic social finance: Mixed-method evidence from Mawaridussalam Indonesia. Economies, 10(7), Article 157. https://doi.org/10.3390/economies10070157
Srivastava, S., Mohta, A., & Shunmugasundaram, V. (2023). Adoption of digital payment FinTech service by Gen Y and Gen Z users: Evidence from India. Digital Policy, Regulation and Governance, 26(1), 95–117. https://doi.org/10.1108/DPRG-07-2023-0110
Tam, C., & Oliveira, T. (2016). Understanding the impact of m-banking on individual performance: DeLone & McLean and TTF perspective. Computers in Human Behavior, 61, 233–244. https://doi.org/10.1016/j.chb.2016.03.016
Tubaishat, A. (2018). Perceived usefulness and perceived ease of use of electronic health records among nurses: Application of Technology Acceptance Model. Informatics for Health and Social Care, 43(4), 379–389. https://doi.org/10.1080/17538157.2017.1363761
Published
2026-08-10
How to Cite
Lubis, M. R., Nasution, Y. S., & Nasution, A. I. (2026). Minat Masyarakat dalam Membayar Zakat melalui Platform Zakat Digital: Peran Persepsi Kemudahan dan Persepsi Kemanfaatan dengan Transparansi sebagai Variabel Moderasi. Jesya, 9(2), 1990-2005. https://doi.org/https://doi.org/10.36778/jesya.v9i2.2937
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