Digital Zakat as a Social Innovation: UTAUT and Maqasid Analysis for Strengthening the Islamic Financial System

Abstract

Low participation of muzakki and inefficiencies in zakat distribution highlight the need for a more accountable and equitable digital zakat ecosystem. However, most prior studies rely on the classical UTAUT model, which is limited to utilitarian predictors and does not sufficiently capture religious, ethical, and socio-normative factors that influence zakat-related behavior. This study develops a maqāṣid al-sharīʿah–based extension of UTAUT by integrating four constructs consistently identified in the literature: trust, zakat literacy, religiosity, and perceived risk. Using thematic narrative analysis of peer-reviewed publications, the analysis indicates that trust emerges as the dominant determinant of digital zakat adoption and underpins the functioning of other UTAUT variables. Zakat literacy enhances clarity of zakat obligations, religiosity indirectly shapes behavioral intention through trust formation, and perceived risk—particularly in data security and authentication—acts as a major barrier. The study also reveals a structural trust paradox and design asymmetry between zakat collection and distribution within existing digital platforms. Drawing on maqaṣid principles, the paper proposes an ethical and integrated digital framework and recommends the development of an Integrated Zakat Intelligence System (IZIS), which integrates verified muzakki–mustaḥiq identification, enhances data traceability across collection and distribution processes, and reduces information asymmetry to improve distribution accuracy and strengthen governance across the digital zakat ecosystem. Practically, Zakat IDE addresses trust deficits through real-time verification, improves zakat literacy via integrated educational features, and enhances institutional transparency by enabling end-to-end traceability of collection and distribution processes.