Zakat is a form of solidarity for others. By issuing zakat it will be beneficial for both the recipient and the person giving zakat. Zakat institutions in providing services must adhere to the principle of transparency and satisfaction of all parties, so that it will create loyalty for users of zakat services. This research aims to determine the quality of good zakat institution services so as to build loyalty of zakat service users. This research is field research using a descriptive analysis approach. The research results show that the zakat management carried out by the Pekalongan city mosque UPZ uses a management basis, which is carried out through several efforts, including excellent service, utilization of zakat funds, and neat and transparent administration and reporting of zakat receipt results. The research results also explain that Service Quality (SQ) builds muzakki loyalty in determining the choice of paying zakat at Pekalongan city mosque UPZ. Apart from that, giving zakat is a form of obedience to Allah Swt. commands. The results of this research show that muzakki compliance with meeting their zakat requirements is significantly impacted by the application of Service Quality (SQ) in zakat management at the Pekalongan city mosque UPZ. Aside from that, muzakki devotion to the philanthropic institution handling his zakat is greatly impacted by the Service Quality (SQ) provided in zakat management.
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