Journal Screenshot

International Journal of Academic Research in Economics and Management Sciences

Open Access Journal

ISSN: 2226-3624

Factors Influencing Intention to Use Digital Platforms for Zakat, Infaq, and Sadaqah (ZIS) Payment in Jordan: Literature Review Paper

Hussein Nahar Alzoubi, Ema Izati Zull Kepili

http://dx.doi.org/10.6007/IJAREMS/v15-i1/27832

Open access

Despite the growing prevalence of financial technology worldwide, the intention to use digital online payments for Zakat, Infaq, and Sadaqah (ZIS) in Jordan remains limited. This literature review integrates empirical results on the determinants of donors' intentions to adopt and use digital ZIS platforms, employing the Unified Theory of Acceptance and Use of Technology (UTAUT) and its extensions. The main technological factors, such as performance expectancy, effort expectancy, social influence, and facilitating conditions, are reviewed together with donation-specific constructs such as ZIS literacy, privacy and security perceptions, and trust. The literature review highlights inconsistencies in prior results, particularly regarding the performance expectancy, the roles of effort expectancy, and privacy & security, as well as the limited exploration of facilitating conditions as a moderating factor and ZIS literacy as an extended construct. By extending privacy & security, ZIS literacy, and trust to the UTAUT model, this research aims to provide a comprehensive framework for explaining digital ZIS adoption in Jordan.

Abriyansyah, M., & Rohim, A. N. (2023). Analysis of factors affecting interest in paying Zakat, Infaq, Sadaqa (ZIS) through e-wallets. International Journal of Research in Business and Social Science (2147-4478), 12(3), 216-230.
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179-211.
Al-Daihani, M., Che Abdullah, A. S., & Madun, A. (2024). Donors’ intentions to use crowdfunding-based waqf model in Kuwait: application of unified theory on acceptance and use of technology (UTAUT) model. Journal of Islamic Marketing, 15(10), 2461-2480.
Al-Okaily, M., Alalwan, A., Al-Fraihat, D., Rehman, S., Alkhwaldi, A., & Al-Okaily, A. (2022). Investigating antecedents of mobile payment systems decision making: a mediated model. Glob Knowl Memory Commun. In.
Al-Okaily, M., Alqudah, H., Al-Qudah, A. A., Al-Qadi, N. S., Elrehail, H., & Al-Okaily, A. (2022). Does financial awareness increase the acceptance rate for financial inclusion? An empirical examination in the era of digital transformation. Kybernetes, 52(11), 4876-4896.
Al-Okaily, M., Lutfi, A., Alsaad, A., Taamneh, A., & Alsyouf, A. (2020a). The Determinants of Digital Payment Systems’ Acceptance under Cultural Orientation Differences: The Case of Uncertainty Avoidance. Technology in Society, 63. https://doi.org/10.1016/j.techsoc.2020.101367
Al-Okaily, M., Lutfi, A., Alsaad, A., Taamneh, A., & Alsyouf, A. (2020b). The determinants of digital payment systems’ acceptance under cultural orientation differences: The case of uncertainty avoidance. Technology in Society, 63, 101367.
Al-Okaily, M., Rahman, M. S. A., Ali, A., Abu-Shanab, E., & Masa'deh, R. e. (2023). An empirical investigation on acceptance of mobile payment system services in Jordan: extending UTAUT2 model with security and privacy. International Journal of Business Information Systems, 42(1), 123-152.
Al-Saedi, K., Al-Emran, M., Ramayah, T., & Abusham, E. (2020). Developing a general extended UTAUT model for M-payment adoption. Technology in Society, 62, 101293.
Ala’a, A., & Ramayah, T. (2023). Predicting the behavioural intention of Jordanian healthcare professionals to use blockchain-based EHR systems: an empirical study. Journal of System and Management Sciences, 13(4), 107-139.
Alalwan, A. A., Dwivedi, Y. K., Rana, N. P., & Algharabat, R. (2018). Examining factors influencing Jordanian customers’ intentions and adoption of internet banking: Extending UTAUT2 with risk. Journal of Retailing and Consumer Services, 40, 125-138.
Alalwan, A. A., Dwivedi, Y. K., & Williams, M. D. (2016). Customers’ intention and adoption of telebanking in Jordan. Information Systems Management, 33(2), 154-178.
Alkhowaiter, W. A. (2022). Use and behavioural intention of m-payment in GCC countries: Extending meta-UTAUT with trust and Islamic religiosity. Journal of Innovation & Knowledge, 7(4), 100240.
Alkhwaldi, A. F., Abu-Alsondos, I., Abdulmuhsin, A., Shehadeh, M., & Aldhmour, F. M. (2023). Toward an understanding of cutting edge technologies in financial industry: cryptocurrency adoption. Conference on sustainability and cutting-edge business technologies,
Almaiah, M. A., & Nasereddin, Y. (2020). Factors influencing the adoption of e-government services among Jordanian citizens. Electronic Government, an International Journal, 16(3), 236-259.
Alryalat, M., Dwivedi, Y. K., & Williams, M. D. (2013). Examining Jordanian citizens' intention to adopt electronic government. Electronic Government, an International Journal, 10(3-4), 324-342.
Ando, R., Shima, S., & Takemura, T. (2016). Analysis of Privacy and Security Affecting the Intention of Use in Personal Data Collection in an IoT Environment. Ieice Trans. Inf. & Syst, e99(28), 1974-1981. https://doi.org/10.1587/transinf.2015INI0002
Bakar, F. Z. B. A. R. A. A., & Abdullah, W. S. W. (2017). How perceived effort expectancy and social influence affects the continuance of intention to use e-government. A study of a Malaysian government service. Electronic Government, an International Journal, 13(1), 69-80.
Bandura, A. (1986). Social foundations of thought and action. Englewood Cliffs, NJ, 1986(23-28), 2.
Bonang, D., Baihaqi, M., & Pusparini, M. (2023). Determinants of zakat compliance among business owners in Indonesia. Share: Jurnal Ekonomi dan Keuangan Islam, 12 (2), 288. In.
Cahyani, U. E., Sari, D. P., & Afandi, A. (2022). Determinant of behavioral intention to use digital zakat payment: The Moderating Role of Knowledge of Zakat. ZISWAF: Jurnal Zakat Dan Wakaf, 9(1), 1-16.
Challa, K. (2025). Innovations in Digital Finance and Intelligent Technologies: A Deep Dive into AI, Machine Learning, Cloud Computing, and Big Data in Transforming Global Payments and Financial Services. Deep Science Publishing.
Cho, Y. C., & Sagynov, E. (2015). Exploring Factors That Affect Usefulness, Ease Of Use, Trust, And Purchase Intention In The Online Environment. International Journal of Management & Information Systems, 19(1), 21-36.
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.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS quarterly, 319-340.
Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1992). Extrinsic and intrinsic motivation to use computers in the workplace 1. Journal of applied social psychology, 22(14), 1111-1132.
Faotu, H., Esite, T., & Ebikeme, B. (2025). Securing fintech and digital payments: identifying threats, mitigating vulnerabilities, and strengthening defenses. Journal of Science and Technology, 30(5).
Fishbein, M., & Ajzen, I. (1977). Belief, attitude, intention, and behavior: An introduction to theory and research.
Hakim, F., Widiastuti, T., Ubaidillah, M., & Al, R. (2021). Positive effect of attitude, peer influence, and knowledge zakat on zakat compliance behavior: update In Covid 19. Journal of Islamic Economic Laws, 4(2), 1-16.
Hamidah, N. N., Aligarh, F., Setiawan, A., Usnan, U., & Hilmi, F. (2024). Why do Indonesian Muslims Donate through Crowdfunding Platforms? An Integration of UTAUT, Transparency, and Trust. International Journal of Islamic Economics and Finance (IJIEF), 7(2), 267-288.
Hanif, Y., & Lallie, H. S. (2021). Security factors on the intention to use mobile banking applications in the UK older generation (55+). A mixed-method study using modified UTAUT and MTAM - with perceived cyber security, risk, and trust. Technology in Society, 67, 1-14. https://doi.org/10.1016/j.techsoc.2021.101693
Haryanto, R., Bakri, A. A., Samosir, H. E., Idris, D. L., Fauzan, T. R., & Agustina, W. (2023). Digital Literacy and Determinants of Online Zakat Payments Lessons From Indonesia Experience With Utaut. Journal of Law and Sustainable Development, 11(4), e575-e575.
Hasyim, F., Ratnasari, R. T., & Ramly, A. (2023). Financial Technology Adoption and Digitization of Zakat Payment Behavior. ZISWAF: Jurnal Zakat dan WakafE-ISSN 2654-8569, P-ISSN 2654-8577, Volume 10 Number 2Year 2023Page 247-270.
Hazar, A., & Babu?cu, ?. (2023). Financial Technologies: Digital Payment Systems and Digital Banking. Today's Dynamics. Journal of Research. Innovation and Technologies, 2(4), 162-178.
Hooda, A., Gupta, P., Jeyaraj, A., Giannakis, M., & Dwivedi, Y. K. (2022). The effects of trust on behavioral intention and use behavior within e-government contexts. International Journal of Information Management, 67. https://doi.org/10.1016/j.ijinfomgt.2022.102553
Huang, Y., & Liu, W. (2012). The impact of privacy concern on users' usage intention of mobile payment. 2012 International Conference on Information Management, Innovation Management and Industrial Engineering,
Ikawati, R., Afriadi, F., Fitriyani, Y., Shidiqie, J. S. A., & Lidasan, M. S. (2024). Exploring online infaq intentions of young Muslim. Asian Journal of Islamic Management (AJIM), 12-22.
Indarningsih, N. A., Ma'wa, M. A. F., & Waliyuddinsyah, M. N. (2023). Zakat, infaq, shadaqah, and waqf using financial technology: Millennial generation perspective. Review of Islamic Social Finance and Entrepreneurship, 13-28.
Indriati, F., & Agustina, P. (2018). The influence of UTAUT factors on E-retention with E-satisfaction as mediating variable in E-learning. Hasanuddin Economics and Business Review, 2(1), 19-33.
Insani, N., Rohaya, N., Mutiara, U., & Maguchu, P. (2024). Legal protection for personal data security and muzakki financial transactions on digital zakat platform. Jurnal Hukum Novelty (1412-6834), 15(1).
Irimia-Diéguez, A., Albort-Morant, G., Oliver-Alfonso, M. D., & Ullah, S. (2023). Predicting the intention to use Paytech services by Islamic banking users. International Journal of Islamic and Middle Eastern Finance and Management, 17(1), 1-15. https://doi.org/10.1108/imefm-07-2022-0298
Jaenudin, M., Timur, Y. P., Basit, A., Ratnasari, R. T., & Setiawati, R. I. S. (2024). Does Digital Technology Boost Intention to Pay Zakat? Integration of UTAUT 2 and Initial Trust. Shirkah: Journal of Economics and Business, 10(1), 97-113. https://doi.org/10.22515/shirkah.v10i1.618
Japar, R., & Wahab, A. (2024). The Influence of ZIS Literacy and Trust on The Decision to Channel ZIS Through Digital Payment at LAZISMU in Makassar City. OIKONOMIKA: Jurnal Kajian Ekonomi dan Keuangan Syariah, 5(1), 40-51.
JoPACC. (2021). The adoption of digital financial services in Jordan faces several challenges, including financial literacy gaps and trust issues among users. https://www.jopacc.com/sites/default/files/2023-11/adoption_of_digital_financial_services_final_report_en_published_1.pdf?utm_source
Kaban, F. P., Anggraini, T., & Tambunan, K. (2025). Religiosity, Ease of Use, and Income Drive ZIS Payment Interest. Academia Open, 10(1), 10.21070/acopen. 21010.22025. 10946-21010.21070/acopen. 21010.22025. 10946.
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.
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, W. A., & Abideen, Z. U. (2023). Effects of behavioural intention on usage behaviour of digital wallet: the mediating role of perceived risk and moderating role of perceived service quality and perceived trust. Future Business Journal, 9(1), 73.
Lallmahamood, M. (2007). An Examination of Individual’s Perceived Security and Privacy of the Internet in Malaysia and the Influence of This on Their Intention to Use E-Commerce: Using An Extension of the Technology Acceptance Model. Journal of Internet Banking and Commerce, 12(3), 1-26.
Latipah, Y., Supriani, I., & Sudarsono, H. (2024). WHAT DRIVES THE INTENTION OF MILLENNIALS AND GENERATION Z TO PAY ZIS VIA DIGITAL PLATFORM? RELIGIOSITY AS THE MODERATING VARIABLE. Jurnal Ekonomi & Bisnis Islam, 10(2).
Li, Y.-Z., He, T.-L., Song, Y.-R., Yang, Z., & Zhou, R.-T. (2018). Factors impacting donors’ intention to donate to charitable crowd-funding projects in China: a UTAUT-based model. Information, Communication & Society, 21(3), 404-415.
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), 63-73.
Meilika Aristiana, Waluyo, B., & Muchtasib, A. B. (2019). Factors that Influence People Interest in Using a Digital Platform as a ZISPayment.
Merhi, M., Hone, K., & Tarhini, A. (2019). A cross-cultural study of the intention to use mobile banking between Lebanese and British consumers: Extending UTAUT2 with security, privacy and trust. Technology in Society, 59, 101151.
mohajerani, S., shahrekordi, S. z., & azarlo, M. (2015). The Impact of Privacy and Security Concerns, Trust in Technology and Information Quality on Trust in E -Government and Intention to Use E-Government 9th International Conference, Isfahan, Iran.
Mulyati, Y., Elsandra, Y., & Alfian, A. (2023). Determining factors of e-wallet use behavioral intention: Application and extension of the UTAUT model. Journal of economics, finance and management studies, 6(12), 5784-5799.
Mutmainah, L. 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
Nawafleh, S., & Fares, A. M. S. (2024). UTAUT and determinant factors for adopting e-government in Jordan using a structural equation modelling approach. Electronic Government, an International Journal, 20(1), 20-46.
Nelawati, E., & Nurasyiah, A. (2023). Muzakki and Donor Preferences in Choosing Digital Payment for ZIS Payments (Case Study at Rumah Zakat). Indonesian Conference of Zakat-Proceedings,
Nuryahya, E., Mahri, A. J. W., & Nurasyiah, A. (2019). Influencing factors of muzaki use and receive zakat payment platform. Indonesian Conference of Zakat-Proceedings,
Oh, S., Lehto, X. Y., & Park, J. (2009). Travelers' Intent to Use Mobile Technologies as a Function of Effort and Performance Expectancy. Journal of Hospitality Marketing & Management, 18(8), 765-781. https://doi.org/10.1080/19368620903235795
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.
Rahmatullah, I., Suwadi, P., & Purwadi, H. (2024). Legal Reform of Zakat Management Based on Personal Data Protection Law in Indonesia. Mazahib, 23(1), 199-236.
Ramos, F., Ferreira, J., Freitas, A., & Rodrigues, J. (2018). The Effect of Trust in the Intention to Use m-banking. Brazilian Business Review, 15(2), 175-191. https://doi.org/10.15728/bbr.2018.15.2.5
Rayyani, W. O., Saban, A., Muchran, M., Soraya, Z., Sari, A., & Insani, N. (2024). Applying the UTAUT Model to ZIS Digital Payments: Insights from Southeast Asia.
Rogers, E. (1995). Diffusion of Innovations 4 Free Press New York.
Sahi, A. M., Khalid, H., Abbas, A. F., Zedan, K., Khatib, S. F., & Al Amosh, H. (2022). The research trend of security and privacy in digital payment. Informatics,
Sair, S. A., & Danish, R. Q. (2018). Effect of Performance Expectancy and Effort Expectancy on the Mobile Commerce Adoption Intention through Personal Innovativeness among Pakistani Consumers. Pakistan Journal of Commerce and Social Sciences, 12(2), 501-520.
Saleh, A., Enaizan, O., Eneizan, B., Al-Mu’ani, L. a., Al-Radaideh, A. T., & Hanandeh, F. (2022). A Hybrid SEM and Neural Network Approach to Understand and Predict the Determinants of Consumers’ Acceptance and Usage of Mobile-Commerce Application. International Journal of Interactive Mobile Technologies, 16(21).
Saparudin, M., Rahayu, A., Hurriyati, R., & Sultan, M. A. (2020). Exploring the role of trust in mobile-banking use by Indonesian customer using unified theory of acceptance and usage technology. International Journal of Financial Research, 11(2), 51-60.
Sapitri, L. (2024). Determinants of Using Digital Payments in Paying Zakat, Infaq, Sadaqah (ZIS). Islamic Social Finance, 4(2).
Sari, D. P., Satibi, I., Haris, A., & Qoyum, A. (2023). Harnessing Fintech for ZIS Payment in Indonesia: A Millennial Perspective. Share: Jurnal Ekonomi dan Keuangan Islam, 12(2), 334-366.
Setiawan, A. A., Silaen, Y. E., Andreas, T., & Oktavia, T. (2022). Analysis of Intention to Use on Pay Later Payment System During COVID-19 Pandemic. International Journal of Emerging Technology and Advanced Engineering, 12(3), 119-129. https://doi.org/10.46338/ijetae0322_14
Singh, A. K., & Sharma, P. (2022). A study of Indian Gen X and Millennials consumers’ intention to use FinTech payment services during COVID-19 pandemic. Journal of Modelling in Management, 18(4), 1177-1203. https://doi.org/10.1108/jm2-02-2022-0059
Sivathanu, B. (2017). Adoption of digital payment systems in the era of demonetization in India: An empirical study. Journal of Science and Technology Policy Management, 10(1), 143-171.
Soemitra, A, & Nasution, J. (2021). The influence of zakat literacy, trust, and ease of digital payments on generation Z and Y intention in paying zakat to amil zakat organizations. Indonesian Conference of Zakat-Proceedings,
Sudarsono, H., Santoso, A., & Hawariyuni, W. (2024). Young Muslim generations and sadaqah through digital platforms: Do sadaqah literacy and religiosity matter? Review of Islamic Social Finance and Entrepreneurship.
Sulaeman, S., & Ninglasari, S. Y. (2020). Analyzing the behavioral intention factors in using zakat-based crowdfunding platform in Indonesia. International Journal of Zakat, 5(3), 1-19.
Suryanarayana, A., & Chittipaka, V. (2024). Digital technologies and their transformative impact on financial payments. Educational Administration: Theory and Practice, 30(6), 1121-1123.
Sutarso, Y. (2022). The Role of Islamic Religiosity on the Relationship Between Risk, Trust, and Intention to Use Digital Payments During the COVID-19 Pandemic. International Journal of Islamic Economics and Finance (IJIEF), 5(2). https://doi.org/10.18196/ijief.v5i2.13990
Tang, K., Aik, N., & Choong, W. (2021). A modified UTAUT in the context of m-payment usage intention in Malaysia. Journal of Applied Structural Equation Modeling, 5(1), 40-59.
Taylor, S., & Todd, P. (1995). Assessing IT usage: The role of prior experience. MIS quarterly, 561-570.
Theerthaana, P., & Manohar, H. L. (2021). How a doer persuade a donor? Investigating the moderating effects of behavioral biases in donor acceptance of donation crowdfunding. Journal of Research in Interactive Marketing, 15(2), 243-266.
Thompson, R. L., Higgins, C. A., & Howell, J. M. (1991). Personal computing: Toward a conceptual model of utilization. MIS quarterly, 125-143.
Usman, B., Rianto, H., & Aujirapongpan, S. (2025). Digital payment adoption: A revisit on the theory of planned behavior among the young generation. International Journal of Information Management Data Insights, 5(1), 100319.
Utomo, P., Kurniasari, F., & Purnamaningsih, P. (2021). The Effects of Performance Expectancy, Effort Expectancy, Facilitating Condition, and Habit on Behavior Intention in Using Mobile Healthcare Application. International Journal of Community Service & Engagement, 2(4), 183-197.
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS quarterly, 425-478.
Wisanggeni, F. A., & Indrarini, R. (2023). ANALYSIS OF THE EFFECT PERCEIVED EASE OF USE AND PERCEPTION OF RISK ON SURABAYA COMMUNITY'S INTEREST IN PAYING ZIS THROUGH DIGITAL PAYMENT QRIS. SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan, 2(8), 2437-2448.
Wut, E., Ng, P., Leung, K. S. W., & Lee, D. (2021). Do gamified elements affect young people’s use behaviour on consumption-related mobile applications? Young Consumers, 22(3), 368-386.
Yamsani, N., Kant, V., Sarasu, P., Khan, S., Kaur, B., & Bhoyar, M. (2025). Data-Driven Financial Services: Advancing Payment Systems Through Fintech Innovations. 2025 International Conference on Technology Enabled Economic Changes (InTech),
Yuniar, A. M., & Kasri, R. A. (2020). Zakat literacy and digital zakat payment: Evidence from Indonesia. In Research on Firm Financial Performance and Consumer Behavior (pp. 221-237). Nova Science Publishers, Inc.
Yusfiarto, R., Setiawan, A., & Nugraha, S. S. (2020). Literacy and intention to pay zakat. International Journal of Zakat, 5(1), 15-27.
Zhou, T., Lu, Y., & Wang, B. (2010). Integrating TTF and UTAUT to explain mobile banking user adoption. Computers in human behavior, 26(4), 760-767.

Alzoubi, H. N., & Kepili, E. I. Z. (2026). Factors Influencing Intention to Use Digital Platforms for Zakat, Infaq, and Sadaqah (ZIS) Payment in Jordan: Literature Review Paper. International Journal of Academic Research in Economics and Management Sciences, 15(1), 987-1006.