• Nor Linda Mokhtar Polytechnic Ungku Omar


The distribution of zakat in Malaysia should be able to reduce poverty in society and help zakat recipients in fulfilling their needs. The study is to know about student’s perception towards services quality of zakat distribution. The purpose of this research is to determine the level of student’s perception towards services quality of zakat distribution and to determine the relationship between tangibles, reliability, responsiveness, assurance and empathy towards student’s perception on zakat distribution. A student’s survey questionnaire was utilized as the primary research instrument for this study. The questionnaire for this study consisted of 35 items in three parts that were Part A, Part B and Part C by using the 5 Likert scale. This study involved students in all department at Polytechnic Ungku Omar (PUO) which are from 3rd to 5th semester who receiving zakat in session December 2021 until June 2023. Descriptive analysis for 255 respondents was obtained from questionnaire based on mean of the main research variables. The overall mean of student’s perception is 4.2840, tangibles is 4.0980, reliability is 4.3080, responsiveness is 4.2100, assurance is 4.2820 and empathy is 4.3040. The study shows that medium relationships among responsiveness, reliability, assurance and students’ perception towards services quality of zakat distribution. Therefore, the institution should improve all service quality to gain stronger relationship such as by sending staff to attend courses to be more open in solving problems, training staff to have more skills and be prepared to face the zakat contestants, provide classes and instructors for new staff to be more vulnerable knowledge related to zakat. Thus, students will feel trust and relying solely on the institution. Lastly, the researchers need to expand the number of respondents in order to know more results about zakat perception among students and including more institutions.