Purpose The purpose of this study is to investigate the impact factors towards the use of mobile banking among the asnaf for efficient zakat payments by using the unified theory of acceptance and use of technology (UTAUT2) model with additional constructs such as religiosity, attitude and trust (initial trust model) in the Malaysian context. Design/methodology/approach The structural equation modelling is used to analyse the data collected from 470 asnaf in Selangor, Malaysia, using the survey methodology. Findings This study highlights factors that could influence the asnaf to adopt financial technology (fintech) in order for them to enjoy the benefit of efficient zakat distribution by the zakat institutions. Research limitations/implications This study only investigates and contributes added value from the Malaysian context. While it may be similar to other countries that share similar demographic profiles, it might differ for countries that do not have any demographic similarities with Malaysia. Practical implications The result of this study highlights the significant factor that practitioners (zakat institutions) in Malaysia could improve fintech adoption and at the same time enhance the efficiency of zakat distribution for the asnaf. Social implications This research is basically addressing Islamic social financing. Thus, this study has social implications to address the society's poverty eradication scheme pertaining to the efficiency of zakat institutions in Malaysia for the speedier zakat payments to the asnaf. However, other emerging issues also arise particularly in using the zakat funds by the zakat institutions. By right whatever expenditure that the institutions use from the zakat funds need to have the consent from the asnaf because of their religious and legal rights. Hence, this new gap found from the findings of this study could be further explored by other researchers in future studies especially focusing on the drive towards more efficient administration by the zakat institutions of Malaysia in particular and other zakat institutions spread over Muslim countries elsewhere. Originality/value This study found that the UTAUT2 model is rarely used and adopted in investigating technology acceptance and adoption especially when it is related to religious matters such as zakat. Indeed, the findings of this study could be acknowledged as something of original value and significance, therefore contributes to the body of knowledge in this field.

Each state in Malaysia interprets asnaf al gharimin differently due to the different ijtihad from the mufti. This study aims to analyze the application of asnaf al gharimin based on Lembaga Zakat Selangor (LZS). Qualitative method based on interview is used in this article and supported by library research. The finding shows that LZS has focused on four categories of debt to be given zakat aid in the types of asnaf gharimin, including medical/ dialysis treatment assistance, life necessities assistance, management of the corpse without the heir, and debt association due to public concern. Keywords: asnaf al- gharimin, debt; gharimin; zakat eISSN: 2398-4287 © 2021. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v6iSI6.3038

The usage of financial technology has developed considerably in recent years. Its worldwide use in the financial sector is notable. Such as social finance, which includes zakat institutions. As a result, this research examines factors that could influence asnaf in Selangor, Malaysia, uses mobile banking for efficient zakat distribution. The Unified Theory of Acceptance and Usage of Technology (UTAUT) was employed and extended with additional components.  The primary analysis used the SEM approach for the principal analysis. It was found that religiosity, intention, facilitating conditions, and habit influence the use of mobile banking for zakat distribution. Keywords: Fintech; Mobile Banking; Zakat; UTAUT eISSN: 2398-4287 © 2022. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v7iSI7%20(Special%20Issue).3768

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Based on a thorough literature review and meta-analysis, this research aims to outline the use of the theory of planned behaviour (TPB) in predicting Waqf Intention (WI). A metaanalysis was used as a research approach, and 17 studies with a total population of 4575 persons (mean = 269.118) were included in this study. Previous studies that employed the TPB to predict the authors summarized WI. WI is determined by Attitudes about Waqf, Subjective Norms (SN), and Perceived Behavioral Control (PBC). The fundamental implication of this meta-analysis is to deconstruct the core of Waqf and its determinants for Islamic financial institutions and Waqf Institutions to promote the practice of this behaviour in their respective fields. However, a notable weakness in the present literature is a potential "cooperation bias," in which individuals are inclined to overstate their WI. Therefore, this is the first meta-analysis to explore the TPB's predictive value for identifying WI. While there are various discrepancies noted in the research that employed the TPB in the Waqf setting, the outcomes of this research have been compiled and presented.