Digital Zakat, Infaq, and Sadaqah (ZIS) Acceptance: Empirical Evidence from Indonesia

This study aims to see how Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditions influence the acceptance of digital ZIS among lecturers and students at the Faculty of Economics and Business, University of North Sumatra. This study uses UTAUT as a theoretical framework which then becomes a reference for the conceptual framework. This study is quantitative research using an online survey method involving 349 USU FEB lecturers and students who have used digital ZIS services from various digital platforms. Then analyzed using the acceptance approach model. This study shows that Performance Expectancy and Effort Expectancy have a significant effect on the acceptance of digital ZIS. Social Influence has an effect but is not significant on the acceptance of digital ZIS. But Facilitating Conditions was found to have no effect in this study.