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

Purpose This study aims to evaluate drivers that explain the acceptance of the zakat Wakalah (ZW) system in Malaysia. Design/methodology/approach Innovation diffusion theory (IDT) was tested to examine 441 zakat payers’ willingness to perform the ZW system using SmartPLS4.0. Findings All factors sourced from the IDT, including gender, were significantly related to the acceptance of the ZW system. Research limitations/implications The generalisation of the outcomes generated was limited to the geography concerned and the confined exogenous variables. Practical implications By 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/value This study introduced a modified IDT called ZW–IDT framework to analyse its adoption, scalability and impact on zakat distribution effectiveness.