Indonesia is one of the countries with the largest Muslim population in the world, but the level of zakat is not too high. This can be seen from the low amount of zakat that has been successful compared to the potential for zakat. In view of this fact, the Zakat Management Organization (OPZ) implements a digitalization strategy for collecting zakat funds, including the Magelang Regency. This study was conducted to understand the intention of the community/muzakki to pay zakat online. This study uses the Technology Acceptance Model (TAM) theoretical framework by adding a moderating variable to electronic word of mouth (eWOM). This study used a quantitative approach with 135 respondents. Data were collected randomly from the Internet (online). Structural equation modeling (SEM) and partial least squares (PLS) were used for data analysis. The findings of this study suggest that attitudes can be expressed by perceived ease of use, perceived usefulness, and electronic word of mouth (eWOM). Meanwhile, behavioral intention in this study proved to be reliable by electronic word of mouth (eWOM) and attitude. The results of the moderation effect test prove that electronic word of mouth (eWOM) in this study weakens the relationship between perceived ease of use (PEoU) and attitude. Electronic word of mouth (eWOM) can assess the relationship between perceived usefulness (PU) and attitudes and behavioral intentions.
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