Technology or Spiritual Motivation? The Determinant of Waqifs’ Behavior in Online Waqf in Indonesia

Technology or Spiritual Motivation?

The Determinant of Waqifs’ Behavior in Online Waqf in Indonesia

Emmy Hamidiyah Syaiin*¹, Yusuf Haji Othman², Irfan Syauqi Beik³

^1,2Sultan Abdul Halim Mu’adzam Shah International Islamic University (Unishams), Kedah, Malaysia

³IPB University, Bogor, Indonesia

*Corresponding Author

DOI: https://dx.doi.org/10.47772/IJRISS.2024.803100

Received: 14 February 2024; Accepted: 08 March 2024; Published: 09 April 2024

ABSTRACT

This research aims to investigate the factors influencing donors’ behavior in online waqf, utilizing the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) framework. The study focuses on four key variables: performance expectancy, effort expectancy, social influence, spiritual motivation as an alternative to hedonic motivation. Additionally, the moderating effect of age on these variables is examined. The sample included 205 Muslim from various cities in Indonesia. A structured questionnaire was used to collect data, and SEM PLS analysis was used to determine the significance of the variables.

The findings show that waqifs’ behavior in the context of digital waqf is significantly influenced by performance expectancy, effort expectancy, social influence, and spiritual motivation. Spiritual motivation has the most significant impact on behavioral intention compared to all other variables.  Furthermore, the analysis indicates that age has no significant moderating effect on the relationship between the aforementioned variables and donors’ digital waqf behavior. This suggests that the influence of performance expectancy, effort expectancy, social influence, and spiritual motivation is consistent across age groups.

The findings provide valuable insights for nazhir looking to introduce digital waqf in the future, with the factors examined serving as a guideline for better planning and implementation of online waqf. There are limitations and suggestions for future research.

Keywords: Waqifs’ behavior, digital waqf, UTAUT2, spiritual motivation, age.

INTRODUCTION

According to general shara‘ terminology, waqf refers to a form of donation where the ownership of the original asset (tahbis al asli) is retained, while its benefits are made available to the public. Tahbis al asli refers to the act of preventing the waqf item from being inherited, sold, donated, mortgaged, rented, or subjected to similar actions. Meanwhile, the method of utilization is to employ it in accordance with the waqif’s volition without any form of compensation. (Nafis, M. Cholil. 2009).

Waqf is an enduring Islamic fiscal instrument that has been present since the inception of Islam. Historical evidence demonstrates that waqf has significantly contributed to the advancement of diverse social, economic, educational, and cultural endeavors. Waqf has demonstrated its capacity to serve as a means of social protection in the promotion of community development(Al Arif, 2012).

As one of the countries with the largest Muslim population in the world, Indonesia has an immense potential for collecting waqf funds, particularly cash waqf. According to the Directorate of Zakat and Waqf of the Ministry of Religion, the annual potential for national cash waqf is IDR145-180 trillion (Saptono Imam T,2023). Furthermore, the Charity Aid Foundation named Indonesia the world’s most generous country (first in the World Giving Index) (CAF,2021). However, the collection of waqf funds only Rp 2,3 trillion (BWI, 2023).

There are several constraints and threats to increasing cash waqf collection. According to KNEKS’s analysis (2021), the disparity between cash waqf realization and potential is due to ineffective regulations, low waqf literacy, insufficient nazhir capacity, and inadequate technology utilization. Whereas Bappenas (2018) reported that one of the challenges in collecting waqf is the insufficient use of technology in the waqf business process. The use of fintech for cash waqf collection is expected to bridge the gap between potential and actual waqf collection.

Technology appears to be one of the solutions for improving cash waqf collection. Technology is a key channel in the financial sector, and it will provide them with an opportunity to achieve their goals more efficiently. Technological advancements have altered the habits of everyone, including Muslims. Every year, the number of people who donate money online grows.

The advancement of technology in the digital age can greatly enhance the economic well-being of the community (Lammi & Pantzar, 2019). The Blackbaud Institute’s Charitable Giving Report 2020 indicates that there was a 21% increase in online donations compared to the previous year. The proportion of online donations made through mobile devices is estimated to be 28%. In 2020, there was a 17.7% increase in the use of online platforms for faith-based contributions (MacLaughlin et al., 2022). This demonstrates the growing prevalence of digital media as a means of making donations, including those made for religious purposes.

The potential for online waqf is enormous. According to the results of a survey conducted by the Indonesian Internet Service Providers Association (APJII), the number of internet users in Indonesia reached 215.63 million in the period 2022-2023(apjii.or.id, 2023). Given the widespread acceptance of the internet and social media today, acceptance of technology for cash waqf may become a reality. According to the Indonesian Philanthropy Association, the trend of donations on digital platforms had greatly increased (filantropi.or.id, 2021). The use of fintech for cash waqf collection is expected to bridge the gap between potential and actual waqf collection. Online waqf has made it easier for Muslims to donate by allowing them to provide cash waqf rather than privately communicating with staff, thereby saving them time and money.

Studying waqif behavior through digital platforms is crucial due to the insufficient actualization of cash waqf collection in relation to its potential. Prior studies have examined the utilization of digital media in waqif behavior. The models employed to investigate the waqif behavior encompass the Technology Acceptance Model (TAM) (Faturohman et al., 2020; Niswah et al., 2020) and the unified theory of acceptance and use of technology (UTAUT) ((Musahidah & Sobari, 2021; Nadilla, 2022; Rahma et al., 2021). This study aims to adhere to the UTAUT theory when examining the intention to utilize digital waqf fulfillment.

As the most religious people in the world (Pew Research Center, 2022), Indonesians are most motivated by spiritual factors. The objective of this study is to determine the primary factors that significantly impact an individual’s inclination to donate online. Specifically, it seeks to ascertain whether technological convenience or spiritual motivation holds greater influence.

LITERATURE REVIEW

Concept of Cash Waqf

Cash waqf is the act of donating a quantity of money from one’s property for the general benefit or allocation to various segments of society (Saifuddin et al., 2014). Cash waqf is not used in the same way as other forms of waqf. It is not permissible to lower the value of waqf assets since it is against the law to utilize property recklessly or to leave it vacant. Cash waqf can be transformed into capital and then invested, with earnings going to the needy. Thus, waqf as an asset is a communal investment that continues to grow (Sanusi & Shafiai, 2015).

Cash waqf has been officially recognized in Indonesia since the Indonesian Ulama Council (MUI) issued Fatwa on May 11, 2002, declaring that cash waqf is permitted (waqf al-nuqud) on the condition that the principal value of endowments be guaranteed sustainability. The Fatwa of the Indonesian Ulama Council on cash waqf was strengthened by the passage of Law Number 41 of 2004 concerning Waqf, which was a watershed moment in Indonesian waqf history.

Online Waqf

According to Tarsi (2014) in Amaliyah & Hartono (2022), online waqf is the practice of managing waqf using the internet, where transactions are conducted online by accessing the website of the waqf institution. Online waqf means the execution of waqf transactions through online platforms, accessible to individuals from any location. The development of online waqf has facilitated the process of Muslim donations by enabling them to contribute cash waqf without the need for direct communication with guardians, thereby saving both time and money (Amaliyah & Hartono, 2022). Adeyemi et al. (2016) stated that raising public awareness through social media platforms such as Facebook, YouTube, Instagram, and mobile applications is currently quite effective.

Behavior of Acceptance and Use of Technology

Venkatesh et al. (2012) extended the UTAUT 2 theory from UTAUT (Venkatesh et al., 2003), which assesses the adoption and utilization of particular technologies in individual contexts and its impact on consumer behavior. It was The UTAUT 2 model consists of seven latent variables: performance expectancy, effort expectancy, social influence, facilitating conditions, price value, hedonic motivation, and habit. The theory also uses the moderator factors including age, gender, and experience (Venkatesh et al., 2012)

The UTAUT theory has been extensively utilized in previous research concerning the adoption and implementation of technology. Nevertheless, the study encompasses diverse findings pertaining to each variable that influence the intention and behavior of technology. The results suggest that Performance expectancy, as the first variable, has a positive impact on behavioral intention ((Musahidah& Sobari, 2021; Nadilla, 2022; Rahma et al., 2021). Contrary to this, other research suggests that performance expectancy has no impact on behavioral intention (Darmansyah et al., 2020; Maulidya Izzati, 2020; Purwanto & Loisa, 2020). The second construct, Effort expectancy, has a positive impact on behavioral intention (Musahidah & Sobari, 2021; Sulaeman & Ninglasari, 2020). However, research by (Darmansyah et al., 2020; Syifa & Tohang, 2020) has shown that Effort expectancy does not have an impact on behavioral intention. Furthermore, Social influence has a positive impact on behavioral intention, as indicated by several studies (Maulidya Izzati, 2020; Musahidah & Sobari, 2021). In the contrary, researchers suggest that social influence has no impact on behavioral intention (Purwanto & Loisa, 2020; Raza et al., 2019).

Spiritual Motivation

Spiritual motivation construct is a new construct added in the research as a replace of hedonic motivation. If hedonic motivation detects the tendency of someone in pleasure point of view, spiritual motivation describes more personal belief or value (Wadi & Nurzaman, 2020). Spiritual necessity is defined as something desired by a person to find the purpose and meaning of life (Monod et al., 2011).

Hypotheses Development

Performance expectation and intention

Performance expectancy pertains to an individual’s belief in the ability of technology to assist them in achieving enhanced performance (Venkatesh et al., 2003). Performance expectancy, in the context of waqf online, refers to an individual’s belief in the ability of online waqf payments to enhance the speed of their payment process (Kasri & Yuniar, 2021). Previous research has indicated that the belief in the effectiveness of technology has a positive impact on the intention to use it. Study by (Nadilla, 2022; Rahma et al., 2021) determines that there is a strong and positive correlation between performance expectancy and individuals’ intention to utilize the online waqf system. Kasri & Yuniar (2021) also discovered that performance expectancy has a significant impact on the intention to make online zakat payments in Indonesia. Moreover, Theerthaana & Lysander (2021) and  Sulaeman & Ninglasari, (2020) discovered that performance expectancy has a positive and significant impact on individuals’ intention to contribute to crowdfunding. Therefore, the majority of studies indicate that the introduction of technology has a beneficial effect on the intention to use the technology.

Based on these, the hypothesis built in this study is as follows:

H1: Performance expectancy positively influences waqif’s intention to pay online waqf

Effort expectancy and intention of waqif to pay online waqf

Effort expectancy refers to the degree of ease associated with utilizing technology (Venkatesh et al., 2003). Effort expectancy, in the context of waqf online, pertains to an individual’s perception of the ease with which they can utilize online waqf services (Bin-Nashwan, 2021).  Hence, the convenience of utilizing technology should be taken into account prior to implementing it.

A study conducted by Kasri and Yuniar (2021) demonstrates that effort expectancy has a substantial impact on individuals’ intention to online zakat payments. Furthermore, Sulaeman & Ninglasari (2020) discovered that effort expectancy has a significant impact on individuals’ intention to use zakat crowdfunding platform. Similarly, Wadi & Nurzaman (2020) demonstrate that effort expectancy has a significant and positive impact on millennials’ intention to contribute cash waqf online.

Therefore, this study proposes the following hypothesis:

H2: Effort expectancy positively influences waqif’s intention to pay online waqf.

Social influence and intention of waqif to pay online waqf

Social influence refers to the level to which an individual perceives that influential people in his or her life endorse the utilization of novel technologies (Venkatesh et al., 2003). In the context of online waqf, social influence illustrates the degree to which individuals believe that essential people want them to pay waqf online (Kasri & Yuniar, 2021).

Rahma et.al. (2021), Musahidah (2021) and Nadilla (2022) show that social influence affects millennial’s intention to use the online waqf system. Cahyani et.al (2022), Hasif et.al (2019), Haryanto et.al (2023), and Nuryahya et.al (2022) demonstrate that social influence significantly affects people’s intention to use zakat online services. In addition, Raza et.al (2019) and Amaliyah & Hartono (2022), find that social influence significantly encourages consumers’ intention to use digital banking system. Furthermore, Masrizal et.al (2022), and Dzulfikar et.al (2022), also demonstrate that social influence significantly and positively affects Muslim’s intention to donate to crowdfunding. Therefore, this study formulates the following hypothesis:

H3: Social influence positively influences waqifs’ intention to pay online waqf

Spiritual motivation and intention of waqif to pay online waqf

Spiritual Motivation is expected to have an impact on behavioral intention. Spiritual motivation is associated with the fulfillment of spiritual needs such as self-actualization and religion. These individuals will begin their activities, including economic activities with the intention of worship, have a purpose in doing their activities as worship, perform each activity in accordance with the teachings of Islam, and consider aspects maslaha towards the achievement of prosperity in world and the hereafter (Rahmawaty et al., 2010).

According to Rahmawaty et.al (2010), spiritual motivation has a significant effect on intention to use an Islamic internet banking. Therefore, spiritual motivation is an important factor to facilitate online transactions. Based on the aforementioned studies, the following hypotheses are proposed:

H4: Spiritual Motivation positively influences the waqifs’ intention to pay online waqf.

Behavior intention

Behavior intention refers to individual’s willingness to adopt new technology (Tsai, 2012). According to Webb & Sheeran (2006), intentions can be used to predict actual behavior, and are an important factor in technology acceptance (Irani et al., 2009). Previous research have considered behavioral intention as an important factor in determining the acceptance of the technology (Raza et al., 2019). Venkatesh et al. (2003) concluded that behavioral intention has a significant effect on the usage of technology. Based on the previous studies, the following hypotheses are proposed:

H5: Behavior Intention positively influences the waqifs’ use intention to pay online waqf.

Age as moderating variable

According to Venkatesh et.al (2003), age moderates the relationship between performance expectancy, effort expectancy, social influence, facilitating condition and behavior intention to use technology.

Several studies have examined the impact of age on performance expectancy, effort expectancy, social influence and its immediate influence on behavioral intention across different age groups. A Study by Ghalandari (2012) shows that variables of age and gender moderated the relationship between performance expectancy, effort expectancy, social influence, and facilitating conditions user’s intention to use e-banking services in Iran. In addition, Hafiz et.al (2019) demonstrates that age moderates the relationship between performance expectancy, effort expectancy, facilitating condition and behavior intention on using Islamic Fintech in Saudi Banks.  Furthermore, Dwindasari, H. &Sarno, R (2020) states that age moderates the relationship between behavior intention and use behavior. Based on the previously mentioned studies, the following hypotheses are put forward:

H6a: Age moderately impacts the relationship between performance expectancy and waqifs’ intention to pay online waqf.

H6b: Age moderately impacts the relationship between effort expectancy and waqifs’ intention to pay online waqf.

H6c: Age moderately impacts the relationship between social influence and waqifs’ intention to pay online waqf.

H6d: Age moderately impacts the relationship between spiritual motivation and waqifs’ intention to pay online waqf.

The proposed model is pointed out in figure 1

Figure 1. Research Model

METHODOLOGY

This study adopts the UTAUT (Unified Theory of Acceptance and Use of Technology) framework, which includes performance expectancy, effort expectancy, and social influence. Additionally, it incorporates Spiritual Motivation that is relevant to the subject of this study. UTAUT is a comprehensive model as it integrates the determinants of technology acceptance from eight major technology acceptance theories. The UTAUT also demonstrates a strong predictive capacity for determining the intention to use technology, with an adjusted R2 value of approximately 70%(Venkatesh et al., 2003). Therefore, this study employs the UTAUT model as a research framework.

This study employs an online survey questionnaire to investigate the determinants influencing the behavioral intention of waqif to utilize the online waqf platform. The google-forms questionnaire was distributed between January and June 2023. A total of 205 individuals participated, but 2 responses were excluded due to incomplete or missing values after data screening.

This study utilizes non-probability and purposive sampling techniques, whereby each participant is chosen according to predetermined criteria. Eligibility criteria for participants in this study include being an Indonesian Muslim who has made online waqf payments via online system within the last year.

The data are analyzed using the Structural Equation Modeling – Partial Least Squares (SEM PLS), a multivariate statistical analysis technique, to assess the interrelationships among variables concurrently for the purposes of prediction, exploration, or the development of structural models (Joseph F Hair et al., 2019). This study employs Partial Least Squares (PLS) analysis due to its ability to accommodate non-normally distributed data and its theoretical foundation in modeling the relationships between variables (Joseph F. Hair et al., 2021).

According to Hair et al.(2019), the evaluation of models in PLS encompasses three main aspects: measurement model evaluation, structural model evaluation, and the assessment of model goodness and fit. The measurement model is assessed reflectively using a Likert measurement scale ranging from 1 to 5. The evaluation of the measurement model encompasses various measures, including the requirement for outer loading to be equal to or greater than 0.70, composite reliability (Rho C) to be equal to or greater than 0.70, Cronbach’s alpha to be equal to or greater than 0.70, Rho A to be equal to or greater than 0.70, and Average Variance Extracted (AVE) to be equal to or greater than 0.50.

Furthermore, the evaluation of discriminant validity involves the application of the HTMT (Heterotrait-Monotrait Ratio) criteria, as proposed by Henseler & Sarstedt (2015). The evaluation of a structural model pertains to the process of conducting hypothesis testing to examine the relationships and influences among variables in a research study.

The evaluation of the structural model is conducted in three stages. The first stage involves assessing the absence of multicollinearity among variables using the Inner VIF (Variance Inflated Factor) measure.  VIF values below 5 indicate the absence of multicollinearity(Joseph F. Hair et al., 2021). Secondly, hypothesis testing involves examining the statistical t value or p-value to compare variables. If the computed t statistic exceeds 1.96 (from the t table) or if the p-value of the test outcome is less than 0.05.

The third step involves measuring the influence of variables at the structural level using the statistical value of f square, which represents the direct impact of variables at the structural level. According to Hair (2021), the criteria for f square are as follows: 0.02 (low), 0.15 (moderate), and 0.35 (high). The f square for moderation testing is 0.005 (low), 0.01 (moderate), and 0.025 (high). According to Lachowicz et al (2018), the f square criteria for the mediation test, referred to as the upsilon v statistic, are 0.01 (low), 0.075 (medium), and 0.175 (high).

The goodness and fit of the PLS model are evaluated using various measures, including R square, Q square, SRMR (Standardized Root Mean Square Residual), and PLS Predict (Joseph F Hair et al., 2019) and Goodness of Fit Index (Henseler & Sarstedt, 2013).

RESULTS AND ANALYSIS

Characteristics of Respondents

In this study, there are 203 respondents. Table 1 shows the respondents’ characteristics. Most of them are male (63,1%), married (82,8%) in the age range of 41-55 years (47,3%), most of them have a post Graduated degree (45,3%), work as private employees (39,4%), and have an average monthly income of more than or equal to IDR 15,000,000 (28%)

Table 1. Respondent Demographic

Evaluation & Measurement Model

Table 2. Evaluation of Measurement Model

The evaluation of the measurement model demonstrates satisfactory outcomes, as indicated by the outer loading value of the PLS model exceeding 0.70, which is considered valid. Each measurement item utilized in this study is indicative of the measurement of the respective variable. Furthermore, the criteria for internal consistency, as assessed by Cronbach’s Alpha, Rho A, and Rho C measures, are also satisfied with values exceeding 0.70. The convergent validity of each variable exceeds 0.50, indicating that the measurement items within each variable exhibit a variation of over 50%. This level of convergent validity meets the minimum accepted criterion.

Table 3. Descriptive Statistical dan HTMT

The diagonal values are correlation, whereas others are HTMT

HTMT is preferable due to its superior accuracy in assessing discriminant validity compared to the Fornell Lacker Criterion and Cross Loading methods (Hair,2021). The estimation results of the PLS model indicate that the variable pair exhibits a Hetero Trait Mono Trait (HTMT) ratio below 0.90, suggesting that the criterion of discriminant validity is satisfied. Each variable exhibits distinct characteristics from other variables both in theoretical frameworks and through empirical evidence.

Table 4.  Hypothetical Testing

In general, the participants exhibited a favorable attitude towards the research variables, as evidenced by the significantly high mean value (indicating positive perception), as presented in Table 3. The subsequent topic to be discussed is hypothesis testing, as presented in Table 4. The preliminary phase of assessing the structural model revealed the absence of multicollinearity, as evidenced by the inner VIF values being below 5.

According to Hair et al. (2021), the parameter estimates of the PLS model are unbiased.  The examination of structural model testing outcomes is conducted by means of a bootstrapping procedure utilizing the Bias Corrected and Accelerated (BCA) technique, which is widely recognized for its ability to accommodate irregularities in the data.

The findings from the direct effect analysis indicate that the variables of performance expectancy (PE), effort expectancy (EE), social influence (SI), and spiritual motivation (SM) have a statistically significant impact on behavior intention (BI), as observed in both the PLS model without moderation and the PLS model with moderation (P <0.05).

The impact of social influence and spiritual motivation, as measured by the effect size f square, can be considered moderately close (f square = 0.119 and f square = 0.124, respectively). On the other hand, the impact of effort expectancy and performance expectancy on the structural level remains relatively limited. While the impact of effort expectancy and performance expectancy variables on behavioral intention is also substantial, it is imperative to expedite the enhancement of performance expectancy and effort expectancy in order to further augment their influence on behavior intention.  The impact of behavior intention (BI) on use behavior (UB) demonstrates statistical significance (p<0.05) and exhibits a substantial level of influence. This is evident through the path coefficient (0.832) and f square (2.245 > 0.35), indicating that the intention of donors to engage in online giving significantly encourages their high level of participation in online waqf activities.

Moderating effect of age

Age variable as a moderating variable does not significantly moderate the effect of performance expectancy, effort expectancy, social influence and spiritual motivation on increasing behavior intention (P>0.05). This result shows that age differences do not differentiate the effect of performance expectancy, effort expectancy, social influence and spiritual motivation on using online waqf intention.

Mediating effect of behavior intention

In the mediation test, the role of behavior intention (BI) is also significant as a mediating variable in both the PLS model without moderation or the PLS model with moderation (p<0.05).  However, the mediating role of behavior intention is still considered low towards moderate on the effect size upsilon v between 0.02 – 0.075(Lachowicz et al., 2018).

R-Square

The evaluation results of the PLS model have been determined satisfactory based on various statistical measures. One such measure is the R-square value, which is commonly used to assess the goodness-of-fit of a model. According to Chin(1998), R-square values of 0.19, 0.33, and 0.67 are considered low, moderate, and high, respectively.

The R-squared value for Behavior Intention (BI) is categorized as moderate, indicating that the combined impact of Effort Expectancy, Performance Expectancy, Social Influence, and Spiritual Motivation, along with moderation variables and interaction effects, accounts for 60.9% of the variance in Behavioral Intention.

Additionally, the influence of BI on Use Behavior (UB) is significant, with a percentage of 69.2% (indicating high influence). The level of intention to perform waqf is significantly elevated, thereby motivating respondents to actively participate in online waqf activities.

Q-Square

The PLS model generates Q square values using the blindfolding procedure. The estimation results indicate that these values are deemed acceptable, with Q square being greater than 0, indicating predictive relevance. For instance, Hair et al. (2017) reported a Q square value of 0.456, which is considered moderate, while Hair et al.(2019) reported a Q square value of 0.550, indicating high predictive relevance. Furthermore, the model’s SRMR value is deemed highly satisfactory, as it falls below the threshold of 0.08, as suggested by Hair et al.(2017).

The measure proposed by Henseler and Sarstedt (2013), referred to as the goodness of fit index (GoF index) of the PLS model, exceeds the threshold of 0.36, with a value of 0.702. Wetzels et al (2009) reported a high goodness-of-fit (GoF) measure. According to Yamin (2023), the empirical data demonstrates a strong level of congruence with the model.

Table 5. PLS Predict

According to Hair et al. (2019), PLS is a form of Structural Equation Modeling (SEM) that is primarily used for predictive purposes. Hence, it is imperative to devise a method for model validation that can effectively demonstrate the extent to which the proposed model exhibits strong predictive capabilities. Shmueli (2019)introduced a measure known as PLS predict. This measure serves as a means of validating the efficacy of the PLS prediction test in terms of its predictive power. The RMSE (Root mean squared error) measure is employed by PLS Predict to evaluate and compare the performance of the PLS model and the linear model (LM). If the indicator of the endogenous variable in the PLS model is lower than that of the LM model, it can be inferred that the proposed PLS model exhibits a high degree of predictive capability. The results of the estimation indicate that the RMSE values for all indicators of the BI and UB variables in the PLS model are lower compared to those of the LM model. This suggests that the PLS model proposed in this study exhibits a strong predictive capability.

Analysis

According to the result, this study concludes that the variable of performance expectancy is positively and significantly influence the intention of waqif to contribute to online waqf. This result corroborates the conclusions of multiple prior studies, indicating that performance expectancy has a substantial and significant impact on an individual’s intention to adopt new technology in waqf  (Ismail, 2020; Musahidah & Sobari, 2021; Nadilla, 2022; Rahma et al., 2021).This finding suggests that waqif s’ motivation to participate in online waqf is driven by the clear benefits and usability of the platform, as well as the advantages it offers for individual performance. Furthermore, it is clear that the primary advantages of online waqf services, as perceived by the respondents, are the convenience of accessing and making waqf payments online from anywhere, with an efficient process.

This study also shows that effort expectancy has a positive and significant relationship with the intention variable of waqif to pay online waqf. This result aligns with previous research, which states that effort expectancy significantly affects the intention to use technology (Kasri & Yuniar, 2021), to pay zakat online (Cahyani et al., 2022; Rachmat et al., 2020; Sulaeman & Ninglasari, 2020), and to pay online waqf (Musahidah & Sobari, 2021; Rahma et al., 2021). In the context of effort expectancy, the presence of online waqf should facilitate the process of cash waqf for Muslims. Online waqf should offer a range of payment channels that are convenient and familiar to people, such as e-money, virtual accounts, internet banking, and crowdfunding platforms.

Moreover, this study demonstrates a significant and positive correlation between social influence and the intention to make online waqf payments. This finding is consistent with the conclusions reached from the majority of prior research, indicating that social influence has a significant positive impact on the intention to utilize technology (Maulidya Izzati, 2020; Rahma et al., 2021; Sulaeman & Ninglasari, 2020; Wadi & Nurzaman, 2020). The result validates the significance of support from family, friends, and influential people in motivating waqif to make online waqf contributions. Furthermore, the involvement of significant others in contributing to online waqf payments is also important in shaping the decision to engage in the same behavior.

The findings of the hypothesis testing (H4) in this study indicate that spiritual motivation has a statistically significant and positive impact on the intentions of the waqif to make online waqf payments. The result consistent with the study by Rahmawaty et.al (2010) that spiritual motivation has a positive and significant impact on the intention to use an internet banking. According to the table 4, the value of effect size (f square) spiritual motivation is 0,124, higher than f square performance expectancy (0,055), effort expectancy (0,039), and social influence (0,119). This implies that the impact of spiritual motivation on behavior intention is more potent compared to the impact of performance expectation, effort expectation, and social influence on behavior intention.

Furthermore, the study demonstrates that behavior intention has a substantial impact on the us behavior of online waqf. This result consistent with previous research that have considered behavioral intention as an important factor in determining the acceptance of the technology (Dionika et al., 2020; Raza et al., 2019; Venkatesh et al., 2003).

Additionally, the study concludes that age does not have a significant impact as a moderating variable in the relationship between performance expectancy, effort expectancy, social influence, spiritual motivation, and behavioral intention. This discovery contradicts the theory proposed by Venkatesh et.al (2003) that suggests age influences the relation between performance expectancy, effort expectancy, social influence, and the intention to adopt new technology. This findings also differ with previous research, which states that age influences the relationship between effort expectancy and intention to use fintech in Saudi Banks (Usman & Hussain, 2022). Nevertheless, this result aligns with other studies that indicate age does not moderate the impact of performance expectancy, effort expectancy, and social influence on the intention to use public service technology. (Dionika et al., 2020).

The majority of respondents, comprising 47.3%, fall within the age range of 41-55 years. Furthermore, 39.4% have a graduate degree, while 45.3% have a postgraduate degree. In terms of employment, 39.4% work as private employees. Additionally, 28% of respondents have an average monthly income of IDR 15,000,000 or more. Based on these facts, it can be inferred that they own mobile devices and have exposure to online financial transaction. According to their profile, it seems that they will not encounter any challenges in using or operating the online waqf platform regardless of their age. They noticed that the online availability of waqf greatly enhanced their efficiency in processing waqf payments.

CONCLUSION

The objective of this study is to examine the factors that influence the utilization of online waqf funds by Muslim individuals who engage in cash waqf.  Utilizing the expanded Unified Theory of Acceptance and Use of Technology (UTAUT) as a theoretical framework, this study reveals that Performance Expectancy, Effort Expectancy, Social Influence, and Spiritual Motivation exert a positive and significant impact on the intentions of individuals (waqif) to utilize online waqf services. The impact of spiritual motivation on behavior intention is more potent compared to the impact of performance expectation, effort expectation, and social influence on behavior intention. The study found that age did not have a significant moderating effect on the relationship between performance expectancy, effort expectancy, social influence, spiritual motivation, and intention.

The aforementioned discoveries have multiple implications for management and policy. Technological innovation is essential in enhancing the intention of Muslims to participate in cash waqf. Therefore, it is important for the nazhir institution to continuously develop a user-friendly technological system with comprehensive features and diverse payment channels, in order to make waqf easy, enjoyable, secure, and transparent. However, what is more crucial is to address the spiritual aspect of society by providing an explanation of the benefits of waqf, the satisfaction derived from waqf, and the afterlife rewards of waqf. Nazhir also needs to develop waqf programs that aligns with the needs of the community and encourages waqifs to participate in these activities.

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