Summary: | Purpose — This research explores the dimensions of perceived iḥsān (altruism) and trust, utilising a framework rooted in the Unified Theory of Acceptance and Use of Technology (UTAUT), to comprehensively explore the intricate motivations and ethical considerations underlying individuals’ engagement with digital waqf platforms. Design/Methodology/Approach — Structural Equation Modeling (SEM) was applied to analyse primary data collected from 202 Muslims residing in four cities in Indonesia. Findings — The investigation unveiled that performance expectancy, social influence and perceived iḥsān significantly impact the intention of digital waqf usage. On the other hand, trust affects a person’s intention, shaping their behaviour to donate through digital waqf platforms. In contrast, effort expectancy does not affect the intention to engage in waqf through digital channels, and facilitating condition do not affect user behaviour. Originality/Value — This study introduces a novel approach by incorporating perceived iḥsān and trust dimensions into the UTAUT model to achieve the objective of this research. In particular, it offers unique insights into the disbursement of cash waqf among Muslims via digital platforms (e.g., online channels). Practical Implications — The study emphasises that individuals from the low middle-class demonstrate empathy and mutual support in the face of financial limitations. The article offers valuable recommendations to the government, aligning with Indonesia’s Golden 2045 goal. These recommendations encompass the implementation of advanced digitisation in waqf management, integration of waqf data into robust financial management systems, and intensified educational campaigns aimed at raising public awareness on cash waqf, particularly among the younger generation. © Dahlia Bonang, Shafinar Ismail and Raditya Sukmana.
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