The purpose of this paper was to determine the factors that affect muzaki receive and use the platform to pay zakat. The method used in this research is a descriptive method with a quantitative approach to muzaki ever to its digital pay zakat institutions with a total of 100 respondents. The results show that the performance expectations, expectations of the business have a high influence on behavioral intentions muzaki in receiving and using the online zakat payment platform and condition of the facility, behavioral intentions have a high influence on the behavior of using muzaki in accepting and using the online zakat payment platform. This is caused by the belief muzaki against an online zakat payment platform that can pay zakat faster completion when compared to pay zakat offline and convenience perceived by muzaki when paying zakat using the online zakat payment platform. Of course, trust muzaki and ease of platform features online zakat payment can be a relevant factor in the platform online zakat payment made by the institution of zakat.
Tujuan penelitian ini adalah untuk menelusuri perilaku sese orang dalam menggunakan pencatatan akuntansi keuangan berbasis teknologi informasi di e-commerce. Analisis data yang digunakan untuk menyelesaikan penelitian ini adalah Structural Equation Modeling Partial Least Square (SEMPLS) dengan total sampel adalah 100 responden penjual dan pembeli di beberapa e-commerce. Penelitian ini menemu kan hasil bahwa e-commerce diminati oleh pengguna. Sistem ini memiliki sejumlah kemudahan di mata pengguna. Oleh karena itu, perusahaan e-commerce diharapkan mendapatkan masukan mengenai kecenderung an perilaku pelanggan dalam menggunakan pencatatan akuntansi keuangan berbasis teknologi informasi.
This study aimed to determine and analyse the factors that affect a zakat payer receiving and using the zakat platform to pay the zakat. A total of 264 self-administered questionnaires were distributed to respondents who have been paid zakat with the platform. The data were analysed using variance-based structural modelling (PLS-SEM) to examine the hypothesised relationships. The results show that performance expectations and social influence positively and significantly affect behavioural intentions. Facility conditions and behavioural intention have influenced positive and significant impacts on the behaviour of using the online zakat payment platform. Furthermore, this is caused by the trust of zakat payers against online zakat payment platforms that afford to pay zakat faster completion when compared to paying zakat offline. It is also supported by encouragement from the surrounding environment of zakat payers such as: family, work colleagues, community and charity organisations who use the online zakat payment platform.
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