Zakat Wakalah system in Malaysia: an extension of innovation diffusion theory

PurposeThis study aims to evaluate drivers that explain the acceptance of the zakat Wakalah (ZW) system in Malaysia. Design/methodology/approachInnovation diffusion theory (IDT) was tested to examine 441 zakat payers' willingness to perform the ZW system using SmartPLS4.0. FindingsAll factors sourced from the IDT, including gender, were significantly related to the acceptance of the ZW system. Research limitations/implicationsThe generalisation of the outcomes generated was limited to the geography concerned and the confined exogenous variables. Practical implicationsBy focusing on the key attributes of the IDT and the gender role, zakat institutions can enhance the system's appeal, improve its adoption rates and ensure that it is effectively meeting the needs of the community. Originality/valueThis study introduced a modified IDT called ZW-IDT framework to analyse its adoption, scalability and impact on zakat distribution effectiveness.