IJAR Indonesian Journal of Advanced Research 2986-0768 Formosa Publisher 10.55927/ijar.v4i7.14912 Spiritual Quotient as an Extending the TAM Model: Gen Z Muslim’s Intention to Use Islamic E-Wallet Rahmawaty Anita UIN Sunan Kudus, Indonesia anitarahmawaty@iainkudus.ac.id Taufikin Taufikin UIN Sunan Kudus, Indonesia Astutik Puji UIN Sunan Kudus, Indonesia 27 07 2025 11 05 2025 25 06 2025 27 07 2025 4 7 1445 1460

This study explores the role of Spiritual Quotient (SQ) in adopting Islamic e-wallets using the Technology Acceptance Model (TAM) approach. The data for this research were obtained from 130 Gen Z Muslim users of Islamic e-wallets in Central Java, Indonesia. The research data analysis employed Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings of this study reveal that spiritual quotient and perceived benefit have a positive and significant influence on the intention to use Islamic e-wallets. However, perceived usefulness and perceived ease of use do not significantly affect the intention to use. Through this research, Islamic e-wallet service providers can further enhance system performance, effectiveness, and ease of use to build higher service credibility.

 Spiritual Quotient Technology Acceptance Model Perceived Ease of Use Perceived Usefulness Perceived Benefit http://creativecommons.org/licenses/by/4.0/ This is an open-access article distributed under the terms of the Creative Commons Attribution 4.0 International License. INTRODUCTION

The digital era has significantly transformed societal lifestyles, fueled by advancements in information technology and digital-based services that provide convenience and practicality in daily activities. Payment systems have evolved to become digital, enabling cashless transactions through gadgets. The application of modern technology in financial services has been instrumental in facilitating online transactions for society (Rahma, 2018).

According to Bank Indonesia, electronic money transactions in 2022 reached a staggering IDR 399.6 trillion, growing by 30.84% compared to 2021. Digital economic and financial transactions experienced substantial growth, and it is expected to continue increasing by 23.9%, reaching IDR 495.2 trillion by 2023 (Antaranews, 2023). This surge is attributed to the rise in e-commerce transactions and society's increasing tendency to shop online.

Bank Indonesia stated that 38 electronic wallets have officially been licensed. In 2018, e-wallet transactions in Indonesia totaled USD 1.5 billion, projected to increase to USD 25 billion by 2023 (Ananda & Nuriyah, 2023). This indicates a growing public interest in e-money and e-wallet systems. E-wallets offer benefits and convenience, such as comfort, speed, and security in online transactions, especially for Gen Z.

The first Islamic e-wallet was officially launched in Indonesia in April 2020 with the release of the LinkAja Syariah application. LinkAja Syariah, pioneered by PT Fintek Karya Nusantara, became the first sharia-based digital wallet in Indonesia. It offers various types of payments while adhering to sharia principles and receiving a DSN MUI certification. DSN-MUI has granted this service sharia compliance certification by issuing Fatwa DSN MUI No.116/DSN-MUI/IX/2017 related to Islamic electronic money (Ananda & Nuriyah, 2023).

In 2022, the total of LinkAja Syariah users reached 6.6 million, a 150% increase compared to the previous year. By 2023, the total of LinkAja Syariah users has increased to 8 million (Antaranews, 2023). The rise in the number of LinkAja Syariah users is supported by the role of Gen Z in digital economic activities. According to the BPS population survey, Indonesia's population reached 270.20 million, with the most significant proportion being Gen Z, which accounts for 75.49 million or 27.94% (BPS, 2021). Gen Z is the first generation to grow up as digital natives, giving them strong digital financial literacy.

One crucial factor influencing the adoption of Islamic e-wallet is the Spiritual Quotient (SQ). SQ is a form of intelligence that integrates two other forms: Intellectual Quotient (IQ) and Emotional Quotient (EQ). Rahim et al. (2020) explored the conceptual model of SQ in Islamic Fintech adoption behavior in Malaysia. However, this research was still in the conceptual model development phase and has not been empirically tested. Studies by Liling et al. (2013; Zamzami & Djalali, 2012) demonstrated that SQ plays an important role in shaping individuals' attitudes and behaviors, such as procrastination and prosocial behavior. Based on these findings, SQ is predicted to influence the intention to use information technology, including Islamic e-wallets, thus potentially driving the growth of Islamic Fintech.

Several previous studies on fintech and e-wallet adoption behaviors have employed the Technology Acceptance Model (TAM). TAM is considered a more accurate benchmark for assessing the acceptance of information technology (Davis, 1989). Singh et al. (2021) empirically tested 439 FinTech users and found that Perceived Usefulness (PU) and Perceived Ease of Use (PEOU) significantly affect the intention to use FinTech. Consistent with these findings, a study by Tun-Pin et al. (2019) concluded that PEOU and PU significantly influence the use of Fintech in Malaysia. However, Hasyim et al. (2023) found different results, where PEOU did not affect the intention to use LinkAja Syariah in Surakarta.

Hamzah Namungo, Mohammadtahir Cheumar (2023) showed that PU significantly and positively influences the intention to use FinTech for Islamic voluntary payments in Kampala, Uganda. In contrast, Nirmawan & Astiwardhani (2021) found that perceived benefit did not influence the intention to use the Go-Pay payment service.

Reviewing the previous research, there is still inconsistency regarding the factors influencing the intention to use FinTech and e-wallet. Earlier studies emphasized the significance of PEOU on intention to use (Singh et al., 2021). However, Nirmawan & Astiwardhani (2021) found that perceived benefit did not influence the intention to use.

Therefore, this study aims to fill this gap by integrating spiritual quotient and perceived benefit with the TAM model to examine the intention to use Islamic e-wallets among Gen Z Muslims in Central Java. The findings of this research are expected to enhance the TAM model and develop a more comprehensive Islamic e-wallet acceptance model.

 THEORETICAL REVIEW Technology Acceptance Model (TAM)

The Technology Acceptance Model (TAM) is one of the most popular consumer behavior theories for accepting information technology, and it is widely used in various research studies. This theory draws on the Theory of Reasoned Action (Fishbein & Ajzen, 1975, 2010) and the Theory of Planned Behavior (Ajzen, 1985, 1991) as its foundational theories. However, Davis focused solely on the "attitude" component, excluding normative beliefs and subjective norms (Davis, 1985; 1989). In formulating TAM, Davis stated that perceived usefulness and ease of use predict intention, and subsequently, attitude and intention predict technology usage (Davis, 1989).

TAM is the most persuasive and robust model for accepting information technology. Additionally, TAM is considered a parsimonious model, meaning it is simple, valid, easy to use, and better at explaining information technology acceptance (Rahmawaty et al., 2021). The TAM model has evolved into various other models, such as the Decomposed Theory of Planned Behavior (DTPB), which is a combination of the Innovation Diffusion Theory (IDT) and TPB (Mauro C. Hernandez & Afonso Mazzon, 2007; Taylor & Todd, 1995), Technology Acceptance Model 2 (TAM2), an extension of TAM with TRA

(Venkatesh & Davis, 2000), and the Unified Theory of Acceptance and Use of Technology (UTAUT) (Venkatesh et al., 2003).

Figure 1. Technology Acceptance Model

 Spiritual Quotient and Intention to Use

Spiritual Quotient (SQ) is defined as an individual's intelligence in understanding the meaning and purpose of life, facing and solving problems related to meaning and values, and recognizing that one's path in life is more meaningful than others (Burrows, 2005; Zohar & Marshall, 2000). Amram (2009) states that SQ is the ability to apply spiritual resources, values, and personal qualities to enhance happiness and integrate spiritual values into daily life. This intelligence also encompasses empathizing, adapting, and using intuition to make wise decisions. Rahmawaty et al. (2021) describe SQ as spiritual intelligence or wisdom intelligence. This form of intelligence is based on structures within the brain that provide us with the fundamental ability to create meaning, values, and purpose. Therefore, individuals must manage and optimize their wisdom values to achieve a meaningful life purpose.

Developing spiritual intelligence has several significant benefits in a person’s life. SQ can help achieve better emotional balance, reduce stress, and increase happiness. Individuals with high spiritual intelligence are more capable of building harmonious social relationships because they possess empathy and concern for others. Additionally, SQ enhances individual creativity by fostering holistic thinking and understanding the relationships between various life elements, thus making it easier to solve problems in innovative and wise ways.

Based on the discussion above, spiritual intelligence is fundamental in shaping a person's attitudes and behaviors. Rahim et al. (2020) explored the conceptualization of SQ in Islamic Fintech adoption behavior in Malaysia. However, this study has not yet undergone empirical testing and is still developing the conceptual model for Islamic Fintech adoption behavior. Studies by Liling et al. (2013; Zamzami & Djalali, 2012) have proven that spiritual intelligence plays an important role in shaping individual attitudes and behaviors, such as procrastination and prosocial behavior. Therefore, spiritual

quotients can also influence people's behavior using information technology, including Islamic e-wallets. Hence, the following hypothesis is proposed:

H1: Spiritual quotient is significantly related to the intention to use Islamic e- wallet.

 Perceived Ease of Use and Intention to Use

Perceived Ease of Use (PEOU) is "the degree to which a person believes that using Islamic e-wallet services would be free of effort" (Davis, 1989). Arpaci (2016) interprets ease of use as the individual's belief that using Islamic e-wallet services is easy. Ease of use is understood as the subjective belief of users that using an Islamic e-wallet service can provide ease, comfort, and security in conducting transactions.

The intensity of use and the interaction between users and Islamic e- wallet services indicate ease of use. A frequently used service shows that the Islamic e-wallet service, such as LinkAja Syariah, is well known, easier to operate, and more user-friendly. Ease of use will affect user trust in accepting and utilizing the LinkAja Syariah Islamic e-wallet service.

Studies by Singh et al. (2021; Tun-Pin et al., 2019) found that PEOU significantly affects the intention to use FinTech. Nurfadilah & Samidi (2021) also demonstrated that the ease of using Islamic FinTech significantly influences the intention to use these services. Therefore, the easier an Islamic e- wallet service is, the higher the intention to use it. Based on this, the following hypothesis is proposed:

H2: Perceived ease of use is significantly related to the intention to use Islamic e-wallet.

 Perceived Usefulness and Intention to Use

Davis (1989) defines Perceived Usefulness (PU) as "the degree to which a person believes that using a particular system would enhance his or her job performance." PU is a key element in the TAM model. The usefulness of the Islamic e-wallet service, specifically the LinkAja Syariah, refers to the benefits experienced by users, particularly those seeking Sharia-compliant digital financial transactions. Therefore, the PU of the LinkAja Syariah Islamic e-wallet is expected to encourage the intention to use the service.

Studies by Singh et al. (2021; Tun-Pin et al., 2019) have shown that PU significantly influences the intention to use FinTech. Hamzah Namungo, Mohammadtahir Cheumar (2023) also found that PU significantly and positively affects the intention to use FinTech for Islamic voluntary payments in Kampala, Uganda. Similarly, research by Ananda & Nuriyah (2023) revealed a significant relationship between PU and the intention to use the LinkAja Syariah e-wallet service. Therefore, the following hypothesis is proposed:

H3: Perceived usefulness is significantly related to the intention to use Islamic e-wallet.

 Perceived Benefit and Intention to Use

Kim et al. (2008) define Perceived Benefit (PB) as "a person's belief about the extent to which he or she will become better off from the online transaction with a certain e-wallet." Perceived benefit reflects an individual's belief in the potential advantages of using the Islamic e-wallet service, such as increased convenience, cost savings, time savings, and a wider variety of service options.

Perceived usefulness and perceived benefit are two distinct but related concepts in the context of technology acceptance. Perceived usefulness refers to the belief that a system or technology will enhance performance. In contrast, perceived benefit encompasses a broader range of perceived advantages, including those not directly related to performance enhancement, such as usability, effectiveness, and other positive impacts on an individual's life.

The perceived benefits of using the Islamic e-wallet service provide strong incentives for users to engage in digital financial transactions. Consequently, as users experience more benefits from using the service, the likelihood of continued use increases. Kim et al. (2008) study supports this logic, showing that perceived benefit significantly influences consumer purchase intentions in e-commerce. Additionally, research by Hanum et al. (2022) found that perceived benefits significantly impact the intention to use e- wallets in Medan. Therefore, the following hypothesis is proposed:

H4: Perceived benefit is significantly related to the intention to use an Islamic e- wallet.

Based on the theoretical framework outlined above, the development of the Islamic e-wallet adoption model constructed in this study is as follows:

Figure 2. The Conceptual Model of Intention to Use Islamic E-Wallet

 METHODOLOGY

This study focuses on Gen Z Muslims in Central Java who adopted the Islamic e-wallet service, LinkAja Syariah. Given the relatively large population size, the researcher selected 14 districts in Central Java as the sample, totaling 130 respondents. This sample size meets the requirements for research using

PLS-SEM, which requires at least five times the total of indicator variables (Ferdinand, 2014; Hair et al., 2020). The data for this study were analyzed using SmartPls 3 software with PLS-SEM techniques. The study includes five variables: spiritual quotient, perceived ease of use, perceived usefulness, perceived benefit, and intention to use. The research instrument was a questionnaire with variable measurements based on previous studies. A detailed outline of the questionnaire items is presented in the table below.

Table 1. Questionnaire Items and References
No Variables Items References
1 Spiritual Quotient 9 Zohar & Marshall, 2000; Rahmawaty et al., 2021
2 Perceived Ease of Use 4 Nurfadilah & Samidi, 2021
3 Perceived Usefulness 5 Nurfadilah & Samidi, 2021
4 Perceived Benefit 5 Kim et al., 2008
5 Intention to Use 3 Kim et al., 2008
RESEARCH RESULTS

The respondents of this study are Gen Z Muslims using the Islamic e- wallet service, LinkAja Syariah, in Central Java. A 26-item questionnaire was distributed to 130 respondents through a Google Forms link. The characteristics of the respondents are outlined in the following table:

Table 2. Respondent Characteristics
Characteristics Total Percentage
Gender
• Male 90 69
• Female 40 31
Total 130 100
Age
• 12-16 Years 2 2
• 17-21 Years 70 54
• 22-27 Years 58 44
Total 130 100
Occupation
• Student 6 5
• University Student 95 73
• Private Employee 12 9
• Entrepreneur 17 13
Total 130 100
Length of Use
• 1-2 years 60 46
• 3-4 years 50 39
• 5-6 years 20 15
Total 130 100
Measurement Model Evaluation (Outer Model)

The measurement model was conducted to assess the validity and reliability of the study variables. Validity tests can be assessed by examining the convergent validity through loading factors, discriminant validity through cross-loading factors, and the Average Variance Extracted (AVE). The AVE value must exceed 0.5 (Fornell & Larcker, 1981). Reliability tests can be assessed using the composite reliability and Cronbach's alpha values (Chin, 1998; Imam Ghozali, 2014).

The validity test results, as shown in the table below, demonstrate that the loading factors for each indicator in the research variables yielded item values greater than 0.70 and AVE values greater than 0.50. In this study, the AVE values are greater than 0.60. Based on the PLS-SEM output, the indicators used in this study have good convergent validity and discriminant validity in constructing their respective variables.

The reliability test results indicate that the composite reliability and Cronbach's alpha values are greater than 0.70. The PLS-SEM output informs that each latent variable meets the criteria of composite reliability and Cronbach’s alpha >0.70, indicating that all latent variables possess high reliability.

The evaluation of the measurement model in the PLS-SEM test assesses the validity and reliability of each research variable. The validity and reliability test results can be summarized as follows:

Table 3. Validity and Reliability Tests
Variable Loading Factor AVE >0.50 Composite Reliability
Composite Reliability >0.70 Cronbach’s Alpha >0.70
Spiritual Quotient 0.611 0.934 0.92
X1.1 0.718
X1.2 0.880
X1.3 0.875
X1.4 0.733
X1.5 0.726
X1.6 0.780
X1.7 0.736
X1.8 0.736
X1.9 0.772
Perceived Ease of Use 0.781 0.934 0.906
X2.1 0.850
X2.2 0.903
X2.3 0.886
X2.4 0.894
Perceived Usefulness 0.782 0.947 0.93
X3.1 0.866
X3.2 0.917
X3.3 0.886
X3.4 0.898
X3.5 0.853
Perceived Benefit 0.653 0.904 0.868
X4.1 0.830
X4.2 0.839
X4.3 0.785
X4.4 0.776
X4.5 0.810
Intention to Use 0.762 0.906 0.844
Y1 0.893
Y2 0.873
Y3 0.852
Structural Model Evaluation (Inner Model)

The R-squared values of the dependent latent variables are used to evaluate the inner model using PLS-SEM. This criterion measures the strength of the relationship between two or more variables. The higher the R-Square coefficient, the stronger the relationship between the variables. An R-squared value of 0.67 is considered indicative of a "good" model, a value of 0.33 is considered a "moderate" model, and a value of 0.19 is considered a "weak" model (Chin, 1998; Imam Ghozali, 2014). The results of the inner model test show the R-Square value as detailed in the table below:

Table 4. R-Square
Variable R-Square R-Square Adjusment
Intention to use 0.638 0.675

Based on the PLS-SEM output, an R-squared value of 0.638 was obtained, which indicates that the structural model is "moderate." This means that the intention to use the Islamic e-wallet is influenced by the four latent variables (SQ, PEOU, PU, and PB) by 63%, with the remaining variance being explained by other variables not hypothesized in this structural model.

 Hypothesis Testing Results

The inner model was analyzed using SmartPLS version 3.0 through bootstrapping and evaluating the t-statistics and p-values. A research hypothesis is accepted if the p-value is < 0.05 and the t-statistic is > 1.96 with a 5% significance level. The results of the inner model test are shown in the following PLS-SEM output:

Figure 3. Diagram of Path Coefficient and Hypothesis Test Table 5. T-Statistik and P-Values

Table 5. T-Statistik and P-Values
Variable Original Sample (O) Sample Mean (M) Standard Deviation (STDEV) T Statistics (|O/STDEV|) P Values
SQ -> IU 0.395 0.397 0.115 3.430 0.001
PEOU -> IU 0.204 0.189 0.122 1.675 0.095
PU -> IU -0.024 -0.018 0.092 0.265 0.791
PB -> IU 0.296 0.303 0.108 2.733 0.006

The output values for the mean, standard deviation (STDEV), t-values, and p-values above show the results of the hypothesis tests in this study. Based on the output of the hypothesis testing, it can be concluded that two of the hypotheses are accepted, and two hypotheses are rejected, as explained in the conclusion of the hypothesis testing below:

Table 6. Hypothesis Testing
Hypothesis Path T-Statistic P-Values Decisions
H1 SQ -> IU 3.430 0.001* Accepted
H2 PEOU -> IU 1.675 0.095 Rejected
H3 PU -> IU 0.265 0.791 Rejected
H4 PB -> IU 2.733 0.006* Accepted

The PLS-SEM output shows that spiritual quotient and perceived benefit significantly influence the intention to use the Islamic e-wallet. However, PEOU and PU do not significantly impact the intention to use the Islamic e-wallet.

 DISCUSSION

The results of the first hypothesis test on the spiritual quotient and its effect on the intention to use revealed a t-statistics value of 3.430 and a p-value of 0.001. These results indicate that the t-statistics value of 3.430 is greater than the t-table value of 1.96, and the p-value of 0.001 is less than 0.05. Thus, the alternative hypothesis is accepted, and it can be concluded that the spiritual quotient significantly impacts the intention to use the Islamic e-wallet.

The findings of this study reinforce and support the theoretical model constructed in this research regarding the influence of spiritual quotient on information technology acceptance behavior. This research contributes to developing a new model for information technology acceptance behavior, particularly by integrating the spiritual quotient with the TAM model, creating a more comprehensive approach. The results conclusively demonstrate that spiritual quotient significantly influences the intention to use Islamic e-wallets. This implies that as an individual's spiritual intelligence increases, so does their intention to use Islamic e-wallet services.

The introduction of Islamic e-wallet represents an innovative breakthrough in Sharia-compliant digital wallets, offering various payment options that adhere to Islamic principles. Islamic e-wallets present significant potential benefits, driven by the growing global Muslim population and the increased demand for financial inclusion, particularly within the Gen Z demographic. Gen Z, as digital natives, has the potential to drive significant change in promoting Sharia-compliant financial inclusion. This generation is technologically literate, making them highly accessible through various digital platforms. Furthermore, they tend to have a heightened awareness of religious values and ethics, which could motivate their interest in Islamic finance, including Islamic e-wallets.

The results of this study align with previous research exploring the conceptual model of spiritual quotient in the adoption of Islamic Fintech in Malaysia (Rahim et al., 2020). Studies by Liling et al. (2013; Zamzami & Djalali, 2012) also demonstrated that spiritual intelligence plays a crucial role in shaping individual attitudes and behaviors, such as procrastination and prosocial behavior. Therefore, the spiritual quotient is vital in driving the intention to use information technology, including Islamic e-wallets.

The high level of spiritual intelligence among Gen Z Muslims in Central Java regarding adopting Islamic e-wallet services is an important factor for service providers to consider. Generally, Gen Z Muslims have a strong belief in religious teachings, viewing religiosity as an essential part of their identity. This belief fosters awareness and willingness among Gen Z Muslims to adopt Sharia-compliant digital financial services, including Islamic e-wallets.

The second hypothesis, testing the effect of PEOU on the intention to use, yielded a t-statistics value of 1.675 and a p-value of 0.095. This result shows that the t-statistics value of 1.675 is less than the t-table value of 1.96, and the p-value of 0.095 is greater than 0.05. Therefore, the alternative hypothesis is rejected, and it can be concluded that perceived ease of use does not influence the intention to use the Islamic e-wallet.

These findings confirm that PEOU does not influence the intention to use the Islamic e-wallet. This contradicts the TAM model (Davis, 1985; 1989). However, this result is supported by a study by Hasyim et al. (2023), which found that PEOU did not affect the intention to use LinkAja Syariah in Surakarta. Similarly, Ernawati & Noersanti (2020) found that perceived ease of use did not influence the intention to use the OVO app in North Jakarta. The lack of support for this hypothesis may be attributed to the dominance of respondents aged 17-21 who have not yet prioritized using Islamic e-wallet services due to their limited financial independence at this stage. Additionally, users may not be thoroughly familiar with Islamic e-wallet services, making the payment system appear complicated and difficult to learn, contrary to users' expectations.

The third hypothesis, testing the effect of PU on the intention to use, resulted in a t-statistics value of 0.265 and a p-value of 0.791. These results indicate that the t-statistics value of 0.265 is less than the t-table value of 1.96, and the p-value of 0.791 is greater than 0.05. Therefore, the alternative hypothesis is rejected, and it can be concluded that PU does not influence the intention to use the Islamic e-wallet.

In this study, perceived usefulness did not significantly impact the intention to use the LinkAja Syariah Islamic e-wallet service. This finding aligns with Ernawati & Noersanti (2020), who discovered that perceived usefulness did not affect the intention to use the OVO app in North Jakarta. According to the TAM model, perceived usefulness measures the belief that technology will benefit its users. However, this does not align with the current study's findings. If the Islamic e-wallet service could enhance the performance of its users, they would be more likely to use it consistently for transactions and digital financial management. To increase user enthusiasm for using the Islamic e-wallet service, it is recommended that service providers focus more on promoting the Islamic e-wallet, emphasizing the sophistication of the application and the various features that offer distinct advantages.

The fourth hypothesis, testing the effect of perceived benefit on the intention to use, showed a t-statistics value of 2.733 and a p-value of 0.006. These results indicate that the t-statistics value of 2.733 is greater than the t- table value of 1.96, and the p-value of 0.006 is less than 0.05. Therefore, the

alternative hypothesis is accepted, and it can be concluded that perceived benefit significantly influences the intention to use the Islamic e-wallet.

These findings support Kim et al. (2008) study, which found that perceived benefit significantly affects consumers' purchase intentions in e- commerce. Similarly, the study by Hanum et al. (2022) demonstrated that perceived benefit significantly and positively impacts the intention to use e- wallets in Medan. This indicates that as users perceive more benefits from using the Islamic e-wallet, their intention to use it increases.

The Islamic e-wallet link Syariah offers several benefits and innovative financial services that align with Sharia principles, such as digital payments, fund transfers, investments, and financing. These offerings are attractive to Gen Z Muslims. Additionally, the Islamic e-wallet provides special features that support halal transactions online. Through this digital wallet, users can easily make payments on e-commerce platforms supporting halal products and contribute to social funds like Zakat and charity quickly and securely. The benefits and features of the Islamic e-wallet link Syariah present a significant draw for Gen Z Muslims.

 CONCLUSIONS AND RECOMMENDATIONS

This study investigated the role of Spiritual Quotient (SQ) in adopting Islamic e-wallet using the TAM model approach. The findings provide empirical evidence that SQ significantly influences Gen Z Muslims' intention to adopt Islamic e-wallets. Perceived benefits also significantly affected the intention to use the Islamic e-wallet. However, PEOU and PU were found to have no impact on the intention to use the Islamic e-wallet. These results contribute to the body of knowledge by developing a more comprehensive integration of spiritual quotient within the TAM model.

The Islamic e-wallet represents an innovative digital wallet that combines modern technology with Sharia principles. Its introduction has become a key alternative for enhancing Sharia financial inclusion, particularly among Gen Z Muslims. As the demand for easily accessible financial services that comply with Sharia principles increases, the Islamic e-wallet, such as LinkAja Syariah, becomes a pioneer in connecting users to practical financial services that are in line with Islamic principles.

This research offers practical implications for Islamic e-wallet service providers. The findings serve as a reference for practitioners in formulating strategies that prioritize factors that enhance user interest in adopting Islamic e- wallets. Although PEOU and PU were found to have no significant effect on the intention to use the Islamic e-wallet, service providers should still focus on improving the ease of use and benefits of the service by offering new, credible, transparent, user-friendly features that support a halal lifestyle.

 ADVANCED RESEARCH

While this study provides significant contributions, it also has several limitations. First, the sample size was limited to Gen Z Muslims in Central Java. Therefore, the findings may not be generalizable to other Islamic e-wallet users

outside this region. Larger cities may exhibit different cultural characteristics and business environments. Future studies are recommended to expand the research by including a broader sample from other provinces in Indonesia. Second, this study employed the TAM model as the underlying theory. Future research could integrate the spiritual quotient with other foundational technology acceptance theories, such as Social Cognitive Theory (SCT), Task- Technology Fit Theory (TFT), or the Unified Theory of Acceptance and Use of Technology (UTAUT), for a more advanced model.

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