This paper aims to assess the satisfaction levels of muzakki who have paid zakat on professional income and analyze how various dimensions of service quality influence these levels of satisfaction. This paper focuses on Indonesia, which offers a compelling context for the analysis.
This paper borrows the framework of the SERVQUAL model to design a five-dimensional service quality questionnaire and then analyses the responses given by the respondents using the Customer Satisfaction Index (CSI) and the Importance Performance Analysis (IPA).
The findings show that muzakki, who have paid zakat on professional income in Indonesia, are generally highly satisfied with the services provided by the zakat management organizations (ZMOs). The findings also show that four out of 22 service attributes require performance improvement.
The reliance on stated-importance data may introduce social desirability bias, and the exclusive use of SERVQUAL, CSI and IPA offers only a partial view of muzakki satisfaction.
In addition to maintaining their performance in service attributes that have already met or exceeded the expectations of muzakki, while enhancing the quality of their services in key underperforming service attributes.
This paper adds to the literature by expanding the empirical research on zakat on professional income. This paper also contributes to the relatively thin literature on the satisfaction of muzakki with the services of ZMOs and donors with charity organizations’ services in general.
