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The purpose of this study is to develop and assess the effects of unified theory of acceptance and use of technology (UTAUT 2) constructs – effort expectancy (EE), social influence (SI) and hedonic motivation (HM) – on behavioural intention (BI), as well as the impact of innovation resistance theory (IRT) constructs – usage barrier (UB) and tradition barrier (TB) – on innovation resistance (IR) behavior in the context of digital zakat payment in Aceh. In addition, this study also examines how knowledge of fiqh zakat influences both BI and IR.

This was a quantitative study including 350 Acehnese persons who paid zakat online. This research used a Likert scale, and the sampling technique was purposive sampling applied for the Acehnese people. The research respondents were civil servants, private employees, BUMN employees (employees of State-Owned Enterprises), merchants, restaurant owners, professionals and other occupations who had paid professional zakat through a digital system mechanism. The data were analysed using partial least squares structural equation modelling.

This research found that the constructs built through the theory of UTAUT 2 explained the position of the EE variable, which had a significant effect on BI. On the other hand, the variable of SI and HM did not significantly affect BI in digital zakat payment. This finding demonstrated that BI significantly influenced actual usage (AU). UB and TB had no impact on IR, according to the theoretical framework developed by IRT. Yet, the knowledge about the fiqh zakat (KFZ) significantly affected the AU. In terms of the moderation role, the KFZ variable moderated the relationship between BI and AU. However, the KFZ variable did not moderate the relationship between IR and AU.

This research had limitations and could still be investigated further by involving a larger sample. This study does not include all UTAUT 2 and IRT constructs, but only involves UTAUT 2 and IRT constructs based on the phenomenon of digital zakat paying behavior in the people of Aceh.

This research had a managerial contribution and an evaluation of the use of digital zakat collection services in Aceh and zakat management institutions in various countries. The existence of significant EE should be a reference for zakat institutions to produce continuous payment applications with a higher level of convenience in the future. In addition, the government should encourage more organised fiqh zakat education in society to plan a more optimal zakat collection. The reason for this is that KFZ has been shown to moderate zakat intentions towards actual digital zakat payment behaviour.

The results of this study were then accommodated by the government to design a digital zakat collection system so that it resulted in optimising the collected zakat funds. The greater the zakat funds collected, the greater the economic impact and social resilience of the community was in the midst of the post-covid and global crisis.

This research provided an essential value in the aspect of collecting zakat funds, especially in the study of the behaviour of paying zakat digitally. The theory of planned behaviour predominated in earlier studies that investigated zakat-paying behaviour. Yet, this research was even more focused as it used the constructs of UTAUT 2 and IRT theory and applied the involvement of a moderator variable like fiqh zakat knowledge that was barely discussed.

Previous studies described the professional zakat had been limited. Generally, the past authors conducted a quantitative method with general results and did not focus on the behaviour of people who pay the professional zakat. As a result, the purpose of this study is to provide a comprehensive understanding of how the general public can pay their zakat using Bloom’s theory.

This research uses primary data with in-depth interviews from five informants, including civil servants (PNS) and private employees. Spiral analysis was used to analyse the data, arrange it, read it frequently, take brief notes, find categories, interpret and summarise it.

The results show Bloom’s theory can accommodate muzakki’s behaviour by paying professional zakat. It can be seen from the following conclusions: firstly, in the cognitive domain, muzakki’s behaviour of paying the professional zakat was motivated by their memories (experiences), the ability to interpret, the ability to understand the principles of zakat, the ability to understand the relations and the ability to understand the role of zakat from its norms. Secondly, in the affective domain, muzakki’s behaviour in paying the professional zakat was motivated by their ability to receive, give positive value, call others and dare to take risks. Thirdly, in the psychomotor domain, guided practice, mechanised practice and adoption drive muzakki’s behaviour of paying zakat.

This study has limitations regarding the number of samples (informants). In addition, the results of the research are designed to be very subjective so that they cannot be generalised to phenomena that exist in other places and countries that also require zakat in the profession. In the future, the results of this study can be used as a variable development with quantitative methods so that it can involve more samples to get maximum and a broader result.

This research has a valuable managerial impact on the zakat management institutions, particularly in Langsa, Aceh, Indonesia and all zakat institutions worldwide. Therefore, the central government can evaluate the zakat gap through various socialisation activities by promoting the cognitive, affective and psychomotor domains. Socialisation should improve people’s behaviour to pay zakat so that the amount of zakat collected will be higher and will reduce the gap between the potency of zakat and the zakat in reality which has been unequal so far.

This research will contribute to the significant development of zakat in terms of studying the behaviour of muzakki paying the professional zakat. Although the theory of planned behaviour was dominated by previous research, this research reveals other aspects of muzakki behaviour using Bloom’s model by elaborating on cognitive, affective and psychomotor domains.

This study aims to determine whether the relationship between the Muslim community and moneylenders is important even though the practice of moneylenders is clearly forbidden in Islam. This study examines a model consisting of two major theories, namely, the theory of planned behavior (TPB) and marketing theory, and the existence of the religiosity variable as a moderator.

This study uses a structural equation modeling (SEM); SEM was chosen because it has effectiveness in revealing estimates of direct and indirect effects and shows moderating values. Manual questionnaires were distributed to 385 Acehnese who use loan shark services.

The combination of TPB and marketing theory constructs has a significant influence on the intention to use loan shark services. Then, the existence of the word-of-mouth variable significantly mediates the relationship between service and subjective norms and the intention to use loan shark services. In fact, the position of the religiosity variable has a significant negative effect on the intention to use loan shark services, and in terms of the moderating effect, it has been demonstrated that religiosity weakens the relationships between the services provided by loan sharks and the intention to use loan shark services.

This study has several limitations. First, sampling is still limited and can still be expanded. Second, it is difficult to get data and there are people who refuse to be sampled. Third, this study succeeded in capturing the phenomenon of the behavioral intentions of people who have a religious spirit but are still associated with moneylenders.

This research provides material implications for the Aceh Government, especially in managing public funds. Indeed, Aceh is a productive province that has produced policies and regulations that encourage the Sharia economy; it is just that the use of social funds and Islamic philanthropy in Aceh has not been maximized, which has led to the growth of a network of moneylenders. Because of this, Aceh, which has been successful in producing the law for Islamic financial institutions, should also be successful in destroying the moneylender network by synergizing to create alternatives and financial solutions for the community, especially the lower and middle classes.

This research explains that the level of religiosity can dampen and reduce the intention to use loan shark services; therefore, it is important for the community to understand the dangerous impact of using loan shark services and expand the role of community leaders in socializing the idea of lending money to loan sharks.

Due to the lack of studies on the behavior of Muslims using the services of moneylenders, therefore, this study provides new knowledge of the literature on the economic behavior of Muslim communities who continue to use the services of moneylenders. This study develops TPB theory and marketing theory in one model and involves the religiosity variable as a moderator.

Aramex PJSC: carving a competitive advantage in the global logistics and express transportation service industry.

Entrepreneurship, International Business, Strategy.

Post-graduates, Practitioners.

This case chronicles the Aramex PJSC story of entrepreneur Fadi Gandhour. The case looks at the new start-up, its growth and financing plans for expansion and how it got a competitive advantage in an industry dominated by big players. Aramex, as of 2012, was the only Arab company to have successfully listed on the NASDAQ Stock Exchange. After 30 years at the helm of the company, Fadi Ghandour, the Chief Executive Officer (CEO), was stepping down and was being succeeded by regional head, Hussein Hachem, the CEO of Middle East and Africa. Aramex had a competitive edge in emerging markets, and Fadi and Hussein knew that the route to sustainable growth was to capitalize on this opportunity using organic growth, acquisitions and strategic alliances.

Strategy included looking at gaining a competitive advantage in the Middle East, North Africa, South Asia and other emerging markets. Lessons are provided on capitalization of opportunity, funding and creating an organization culture that is sustainable and reflects the Founder's ideal.

Teaching notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

This study aims to analyse the facts of the case in the judgement made by the High Court of Justice, England, UK, in the case of Dana Gas Public Joint Stock Company (PJSC) v. Dana Gas Sukuk Limited (Ltd.) and Ors.

This study uses descriptive and juristic analysis to explain the factual terms in the case of Dana Gas sukuk default. It also uses juristic opinions to analyse the underpinning argument in the Dana Gas court case between the decision of Sharjah Court, UAE, and the English Court, UK.

The study concluded that despite the position of Dana Gas PJSC that specific element of the muḍārabah sukuk is non-Sharī’ah-compliant, the English court decision which established the enforceability of the purchase undertaking seems to be fair based on the Islamic maxims such as “Difficult situation cannot violate the right of other” and “The conditional matters among Muslims are binding.”

The impact of this study is that Dana Gas sukuk default has thought stakeholders of Sukuk investment lessons on the importance of documentation and consideration of tighter clauses to ensure its bindingness in the law court. Hence, this study is expected to be a contribution towards the call for standardization of the role of Sharī’ah scholars across the globe.

This study illustrates the fact in the case of Dana Gas sukuk default and analyses the court’s decision from a fiqh perspective.

This study aims to examine the impact of website design, reliability and perceived ease of use as an engagement motivational factors on customer e-trust and e-retention in online shopping.

By using deductive approach, quantitative methods and purposive sampling technique, this study has collected the data from 295 young online customers to enhance an understanding of website design, reliability and perceived ease of use in an online shopping context.

The findings revealed interesting insights where reliability is the most significant predictor of customer e-trust in online shopping, followed by perceived ease of use and website design. In addition, a significant mediating effect of e-trust is found between customer e-retention, website design, reliability and perceived ease of use.

Future research is recommended to predict the antecedents of online engagement motivational factors with value co-creation and co-creation experience in online shopping context.

This study offers fresh insights about driving elements and impediments of online customer retention. Customer engagement comprising of website design, reliability and perceived ease of use appear to influence the online customer retention through direct and indirect effect.