Analisis Implementasi Model E-S-Qual terhadap Efektivitas Digital Zakat: Studi Empiris pada Fakultas Ekonomi dan Bisnis Universitas Sumatera Utara

Abstract

The primary objective of this study is to measure the impact of electronic service quality on the effectiveness of digital zakat and user loyalty through an empirical study involving students, lecturers, and administrative staff at the Faculty of Economics and Business, Universitas Sumatera Utara. The sample collection was conducted using a random sampling method, yielding 121 valid respondents. Data processing was carried out SPSS and SmartPLS for descriptive statistical analysis and PLS-SEM analysis. Out of the seven formulated hypotheses, three were accepted, while the remaining four were rejected. Thus, this study provides empirical evidence supporting the E SQUAL theory across six independent variables (x) and two dependent variables (y), with all measurement items in the questionnaire confirmed to be valid and reliable. The strongest influence was observed in the efficiency variable, while the weakest influence was found in the speed variable. The findings of this study offer valuable insights for zakat institutions and organizations, emphasizing the importance of enchancing electronic service quality to improve digital zakat effectiveness and user loyalty. This study provides empirical data that can serve as a reference for future strategy development.