DEVELOPING INTEGRATED E-ZAKAT AL-FITRAH MODEL (EZAFM) FOR ZAKAT INSTITUTION PAYERS

Abstract

The payment of zakat Al-fitrah is an obligation among Muslims in the month of Ramadan. The zakat institution was responsible to collect zakat Al-fitrah from Muslims and distribute it to the selected asnaf. Normally, the zakat payment is through the Amil, appointed by the zakat institution, and the payment is done face-to-face. Nevertheless, the COVID-19 pandemic has restricted face-to-face interaction and zakat cannot be collected conventionally, thus, the data of the zakat collection in Selangor showed a decline in 2020, which paved the way for online zakat payments. Numerous literatures have indicated the use of online zakat Alfitrah payment is still low, which can be due to lack of knowledge, high sense of insecurity in the payment and zakat collection distribution, and lack of confidence among the zakat payers, compared through conventional methods. Limited information available about the online zakat payment transaction on certain websites has affected the zakat payers’ willingness to adopt the technology, and thus, impacting the zakat Al-fitrah collection. Therefore, this research aims to analyze the factors that affect zakat payers from using the online zakat payment transaction. The research has applied mixed method using both quantitative and qualitative approaches. Questionnaires have been distributed among zakat Al-Fitrah payers, using convenience sampling, while semi-structured interviews have been conducted with the selected representative officers of the zakat institution. This research will provide e-zakat Al-fitrah model which includes a compilation of the zakat Al- fitrah operating procedure and guidelines, thus helping to add some additional features of the Apps for zakat payers.