Ilomata International Journal of Tax & Accounting (IJTC) P-ISSN: 2714-9838; E-ISSN: 2714-9846 Volume 2, Issue 2 April 2021 Page No. 134-145 https://www.ilomata.org/index.php/ijtc 134 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 2, April 2021 The Effect of Service Quality on Gojek Online Customer Satisfaction Muhammad Rizqi1, Afriapollo Syafarudin2 1FEB Student Management Study Program, Mercu Buana University, Jakarta 2 FEB Lecturer Management Study Program, Mercu Buana University, Jakarta correspondent: afriapollo88@gmail.com Submitted : March 3, 2021 Revised : March 30, 2021 Published : April 30, 2021 ABSTRACT Good service quality can be a competitive advantage for service companies. Quality of service is also the key to success. Whether or not the quality of service for goods or services depends on the ability of producers to consistently meet consumer expectations. Service quality is said to be satisfactory if the service felt is the same or exceeds the expected service quality. Services like this are perceived as quality and satisfying services. These consumer expectations are reflected in good service, warm hospitality, courtesy, punctuality, and speed which are important values expected by consumers. Satisfied consumers will indirectly encourage word-of-mouth recommendations, and can even improve the company's image in the eyes of consumers. Therefore, service quality must be the main focus of company attention because it can create customer satisfaction. This study aims at the influence of service quality on customer satisfaction. Respondents of this study used 100 research samples on Gojek brothers, the tools used in this study were using the PLS (Partial Least Square) analysis method. The results of the analysis of this study are the effect of service quality on customer satisfaction. Keywords: Service Quality, Customer Satisfaction, Gojek Online INTRODUCTION In this modern era, people have various activities and to fulfill these activities people need transportation as a means of support/aid in carrying out their activities. Therefore, transportation service entrepreneurs are competing to attract their customers by improving services, ease of ordering, fleet convenience, punctuality, and so on. In Indonesia, it is often found that motorbikes also function as public transportation, namely transporting people/goods and charging an agreed fee. This type of transportation is known as an Ojek. (Agus, 2019). Along with the development of technology, there are currently applications that introduce motorcycle taxi ordering services using technology and using service standards. Previously, Ojek used an area-based base system at the bends and mouths of the alleyways. Ojek riders from other areas cannot “hang around” in an area without permission from Ojek riders in that area. Even to use the Ojek service, service users have to pay cash and often bargain. Currently, there are many online motorcycle taxi service providers known as Go-Jek, Grab, and Uber. All provide almost the same services, starting from delivering people at different costs, but with the same ordering system, namely ordering via mobile phone applications. (Azwar, 2007: Chao, et, al 2015). One of the transportation service companies that is developing in Indonesia is Gojek. PT. The Karya Anak Bangsa application was founded on October 13, 2009 by Nadiem Makarim and Michaelangelo Moran. This company is engaged in transportation services as an intermediary that connects motorcycle taxi drivers with customers. In 2010, the company launched a location- based search-based Gojek mobile application for Android and iOS (Apple) based mobile phones. https://www.ilomata.org/index.php/ijtc mailto:afriapollo88@gmail.com The Effect of Service Quality on Gojek Online Customer Satisfaction Rizqi, & Syafarudin 135 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 2, April 2021 Through this application, Ojek riders can see incoming orders and where to respond to them, and customers can monitor the position of Ojek riders who respond to orders. Gojek has operated in the areas of Medan, Jabodetabek, Surabaya, Bali, Yogyakarta, Makassar and Balikpapan. Gojek services and services develop not only as transportation for people (transport), but can also be used as delivery of goods, documents, or packages (instant courier), as partners for online and offline companies that require delivery on the same day, even the newest ones can be used as an introduction to ordered food (GoFood). (Dharmmesta, 2009: Diyanthini, 2014). Go-Jek has become the pioneer of motorbike taxi services based on mobile applications through its Go-Ride service. With this, Go-Jek application users can simply order an Ojek via an online mobile application, and later they will be picked up by an Ojek driver who responds to user orders or potential passengers. Payment transactions are made when the user reaches the destination of the motorcycle taxi driver. The rates charged vary based on the distance traveled or based on the flat rate applied. Some of the companies that are competitors to Go-Jek are Grab and Uber, but now Uber is no longer there because of the acquisition by Grab. These two companies have services that are similar to Go-Ride services from Go-Jek. (Guttier, & Silveira, 2017) The increasing number of online motorcycle taxis has an impact on the tighter competition. The factors that cause this is the existence of price competition and the many choices for online motorcycle taxi services. This makes consumers more selective. Consumers will choose one of the alternative options according to what they want. Anticipating this situation, online motorcycle taxi companies, especially Gojek, must be able to create customer satisfaction (Hartono, 2019). Customer satisfaction is a very important factor for the existence, continuity, and development of a company. Today many companies are increasingly understanding the importance of customer satisfaction and implementing strategies to provide satisfaction to their customers. Herawati, (2017). Customer satisfaction is a post-purchase evaluation where at least it gives the same or exceeds customer expectations. Meanwhile, dissatisfaction arises when the results obtained do not meet customer expectations. Kotler (2010) in general, satisfaction (satisfaction) is the feeling of happy or disappointed someone that arises because of comparing the product's perceived performance (or results) against their expectations. The theory that explains how consumer satisfaction or dissatisfaction is formed is the expectancy disconfirmation model, which suggests that satisfaction and dissatisfaction are the effects of the comparison between consumer expectations before purchase and what consumers get from the product purchased. When consumers buy a product, consumers have expectations about how the product functions. If the product functions better than expected, the consumer will be satisfied. Kaplan, & Dennis (1993) customer satisfaction has a big impact on the company. Keeping and satisfying current customers is much easier than constantly trying to attract or prospect new customers, the cost of retaining customers is less than the cost of finding new customers. Satisfied customers can make the relationship between the company and customers harmonious, provide a good basis for repeat purchases and customer loyalty, become an advocator for the company especially when the company's reputation or product is being harassed by others, and form positive words of very strong mouth recommendations. profitable for the company. (Indratama, et, al, 2014). One of the Kotlers. (2012). defining service quality is a dynamic condition related to service products, people, processes, and the environment that can meet and or exceed consumer expectations. Kotler, & Kevin (2009) stated that service quality includes several aspects which The Effect of Service Quality on Gojek Online Customer Satisfaction Rizqi, & Syafarudin 136 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 2, April 2021 include: the ability to provide immediate and satisfying services (reliability); the desire of employees to help customers and provide responsiveness services (responsiveness); ability, politeness, and trustworthiness of employees (assurance); ease of doing good communication relationships and sincere attention to customers (empathy); and evaluation of physical facilities (tangibles). Kotler, & Keller, (2016) also argued that service quality affects customer satisfaction, where good service has a greater impact on customer satisfaction. Even though service/service is an intangible item, service can be assessed based on someone's experience and reasoning. Service quality can affect customer satisfaction because of the interaction between consumers and the company. Under the concept of customer satisfaction, that customer satisfaction can be achieved if the performance or results felt are under consumer expectations. So, whether or not the services provided by the company greatly affect customer satisfaction. Service quality research was conducted by Kotler, & Armstrong, (2012). The results showed that service quality had a significant effect on customer satisfaction. However, research conducted by Kotler, et, al. (2009). concerning "The Effect of Service and Product Quality on Customer Satisfaction and Loyalty of Kentucky Fried Chicken in South Tangerang" shows that service quality does not affect customer satisfaction. The second factor that affects customer satisfaction is the price perspective. Price is the amount of money (possibly several items weighed) needed to obtain several combinations of a product and service that accompany it (Kotler and Keller, 2010). Price is something that can be controlled and determines whether or not a product is accepted by consumers. The price depends solely on company policy but of course taking various things into account. The cheap or high price of a product is very relative. The company must always monitor the price set by competitors so that the price determined by the company is not too high or vice versa. The selling price is essentially an offer to consumers. If the consumer accepts the price at the time of making a purchase, the product will sell, on the contrary, if the consumer refuses it at the time of making a purchase, it is necessary to review the selling price. There is a possibility that consumers have a discrepancy after purchasing because maybe the price is considered too expensive or because it is not under the previous wishes and descriptions (Syafarudin, 2020). Thus a correct pricing strategy is needed. The results of research conducted by Hertati., Asmawati, Widiyanti. (2021). reinforces the theory put forward above. Inman, & Zeelenberg (2002) conducted a study on "The effect of service quality and price on customer satisfaction for service users of Anugerah Glagah Indah Hotel Temon Kulon Progo Yogyakarta". The results showed that service quality and price had a positive and significant effect partially and simultaneously on customer satisfaction at Anugerah Glagah Indah Hotel. Be careful. & Safkaur. (2020). also proved that price has a positive and significant effect on customer satisfaction at Dyriana Bakery & Café Pandanaran Semarang. However, there are different research results from Syafarudin. & Mulyana.B. (2019). researched "The Influence of Service Quality, Price and Customer Value on Customer Satisfaction of Service Users Service Workshop AHAS 0002 Semarang Honda Center". The results showed that price did not affect member satisfaction. The phenomenon above is relevant to the results of a pre-survey conducted by researchers on October 1, 2020, of 30 Gojek online motorcycle taxi customers. The pre-survey results illustrate the dissatisfaction of several Gojek online motorcycle taxi customers. Based on the results of a pre-survey to 30 Gojek online motorcycle taxi customers by asking open questions about "What is your assessment of the quality of Gojek online motorcycle taxi services?". The pre-survey results showed that most respondents (18 people / 60%) had a bad The Effect of Service Quality on Gojek Online Customer Satisfaction Rizqi, & Syafarudin 137 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 2, April 2021 perception of the quality of Gojek online motorcycle taxi services, while as many (12 people / 40%) had a good perception of the quality of Gojek online motorcycle taxi services. Kotler's (2016) purchasing decisions are the final decisions of individuals and households who purchase goods and services for personal consumption. Syafarudin. (2016) purchasing decisions consist of internal policies and external policies. Internal policies include consumer knowledge of products and awards in the form of consumer assessments of products. External policies include differentiation and relevance. Differentiation is a product property that differentiates it from other products. Relevance is a product characteristic that has the same function as other products that have similar functions and uses. Syafarudin & Mulya. (2019). adding that the purchasing decisions made by consumers or buyers are also influenced by habits. Purchasing habits include when a purchase is made, in what quantity the purchase is made, and where the purchase is made. Then (Mungu, (2013) states that purchasing decisions are a part of consumer behavior. Consumer behavior is an action that is directly involved in obtaining, determining products and services, including the decision-making process that precedes and follows these actions. Munisih, & Soliha, (2015). Repurchase behavior is closely related to the concept of brand loyalty, which is pursued by most companies because it contributes to great stability in the market. Repurchases usually indicate that the product meets consumer approval and is willing to use it again and in an appropriate amount. very large. Service Quality Hertati, Feri, Puspitawati, Gantino, Ilyas., 2021) stated that the quality received by consumers is "an entity's overall excellence or superiority". It is said that the quality of service that is assessed by consumers is in the form of something that is the best overall. Added by Kotler and Keller (2012) that: A service will be formed because of the process of providing certain services from the service provider to the parties being served. Whether done based on the volunteerism of each party (non-commercial), commercial purposes between personal or because people have work attachments in organizations with commercial or non-commercial purposes. Kotler and Keller (2012) state that service is any action or performance offered by one party to another which is in principle intangible and does not cause any transfer of ownership. The production may or may not be bound to a physical product. Be careful. Mustopa, Widiyanti.M. Safkaur. (2020). believes that services are all economic activities whose results are no products in the form of physical or construction, which are usually consumed at the same time as they are produced and provide added value (such as comfort, entertainment, pleasure, Irawan. (2012) argues that service quality is the level of excellence expected and control over the level of excellence is to meet customer expectations. Based on these two opinions, it can be concluded that service quality is a level of excellence obtained by consumers in using a service through how far the difference is between reality and expectations felt by consumers after using it. Kotler, Philip (011) in general, services have several special characteristics with goods. Services have a major influence on their marketing, namely, they are intangible, cannot be separated between the production process and consumption, have high variability, no AK can be saved, and do not result in possession. Syaparudin. & Hertati (2020). There are 5 (five) main characteristics of services that distinguish them from goods, namely: 1. Intangibility. Services are different from goods. if the item is an object, tool, or thing, then the service is an act, performance, or effort. 2. Inseparability. Goods are usually produced, then sold, then consumed, while services are sold first, then produced and consumed simultaneously. The Effect of Service Quality on Gojek Online Customer Satisfaction Rizqi, & Syafarudin 138 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 2, April 2021 3. Variability. Services are variable because they are non-standardized outputs, meaning that there are many variations in shape, quality, and type, depending on who, when, and where the service is produced. 4. Perishability. Perishability means that services are not durable and cannot be stored. 5. Lack of ownership. Is the basic difference between services and goods. In purchasing goods, consumers have full rights to the use and benefits of the products they buy. In purchasing services, customers have personal access to a service for a limited period (for example hotel rooms, cinemas, aviation services, and education). 6. Perceived physical facilities (tangibles), namely physical evidence of services, can be in the form of physical facilities, equipment used, physical representations of services. 7. Credibility, namely honesty and trustworthiness. Credibility includes company name, reputation, company, personal characteristics, personnel contacts, and customer interactions. In everyday terms, customers are people whose activities are to buy and use a product, both goods, and services, on an ongoing basis. Customers or users of a product are people who are directly or indirectly related to business enterprises. Umar, Husein. (2002) argue that customers are people who buy and use products. In a company engaged in the service sector, customers are people who use services. Griffin stated that the customer (customer) provides an in-depth view which is important to understand why a company must create and maintain customers and not just attract buyers. The definition comes from custom which is defined as "making something into a habit or usual" and "practicing a habit. Customers are different from consumers (consumers), that is, a person can be said to be a customer if that person begins to get used to buying products or services offered by a company. This habit can be built through repeated purchases within a certain period, if within a certain period there is no re-purchase, then that person cannot be said to be a customer but as a buyer or consumer (Wulandari, Hertati, Antasari, Nazarudin. (2021). A customer is someone who buys, uses, and gets used to making purchases periodically within a certain period. Pakpahan, (2019.) a purchase decision is defined as a choice of two more choices. Kotler, Philip; Keller, Kevin. (2007). The purchasing decision is a process in which consumers recognize the problem, seek information about a particular product or brand, and evaluate properly each of these alternatives can solve the problem, which then leads to a purchase decision. Kotler, Philip; Keller, Kevin (2007). The factors that influence customer purchasing decisions are the emotional bonds that exist between customers and producers after customers use products and services from the company and find that these products or services provide added value. The value dimensions consist of 4, namely: 1. Emotional value, a utility that comes from feelings or affective or positive emotions arising from consuming a product. If consumers experience positive feelings when buying or using a brand, then the brand provides emotional value. In essence, emotional value is related to feelings, namely what positive feelings consumers will experience when buying a product. 2. Social value, the utility obtained from the product's ability to improve the consumer's social self-concept. Social value is the value held by a consumer, regarding what is considered good and what is considered bad by consumers. 3. Value of quality, the utility obtained from the product due to the reduction of short-term costs and long-term costs. 4. Functional value is the value obtained from product attributes that provide functional utility to consumers. This value is directly related to the functions provided by the product or service to consumers. The Effect of Service Quality on Gojek Online Customer Satisfaction Rizqi, & Syafarudin 139 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 2, April 2021 5. Broad problem solving If consumers do not have established criteria for judging a particular product category or brand within that category or do not limit the number of brands they will consider to a small, manageable range, their decision-making efforts can be classified as solving a broad problem. . At this level, consumers need a variety of information to establish a set of criteria for judging certain brands and a lot of appropriate information about each that will be considered. 6. Limited problem-solving. At this level of problem-solving, consumers have established basic criteria for judging a product category and the various brands within that category. However, they have not fully chosen from a particular brand group. Their search for additional information was more of a "tweak" they had to gather additional brand information to see the differences between the various brands. 7. Behavior as a routine response At this level, consumers already have some experience with the product category and a well-defined set of criteria for judging the various brands they are considering. In some situations, they may be looking for additional information; in other situations, they simply review what they already know. The results showed that the product, price, distribution, and promotion affected purchasing decisions. ((Wulandari, Hertati, Antasari, Nazarudin. (2021) Then the results of research by Gantino, Hertati, Ilyas (2021) show that the indirect effect of service quality on customer satisfaction through purchasing decisions has a positive and significant effect. The direct effect of location on customer satisfaction is positive. , but not significant The indirect effect of location on customer satisfaction through purchasing decisions is negative and insignificant The direct effect of price on customer satisfaction is positive, but not significant The indirect effect of price on customer satisfaction through purchasing decisions is positive and significant Direct effect of purchasing decisions on customer satisfaction. positive and significant. The results of this study indicate that with the path analysis test the discount variable has the most significant effect on purchasing decisions, the discount variable has a significant effect on customer satisfaction, and research decisions (Wulandari, Hertati, Antasari, Nazarudin. (2021). Purchasing Research (Herawati, 2017). prove empirically that product quality and service quality affect consumer satisfaction and repurchase interest. It is empirically proven that product quality and service quality affect customer satisfaction. It is empirically proven that product quality and service quality affect repurchase interest. It is empirically proven that consumer satisfaction affects repurchase interest. Herawati Research, (2017). The partial promotion has a positive effect on purchasing decisions with the value of T count compared to the value of T- table so that the promotion variable (X1) is 3,800> 1,985. Product innovation has a partially positive effect on purchasing decisions on Azzahra batik with the t value compared to the table value so that the product innovation variable (x1) is 2.016> 1.984. It can be concluded that F count (10.302)> f table (1.984) and the significance level is 0.000 <0.05, which indicates that promotion and product innovation together affect purchasing decisions. The results of this study indicate that the variable price, promotion, and product quality simultaneously influence purchase intention. Price, promotion, and product quality variables also have a partial influence on purchasing decisions. The contribution of the independent variables (price, promotion, and product quality) to the dependent variable (buying interest) is 68.9%. The independent variable which has the most dominant influence on the dependent variable is the product quality factor. Hypothesis H1: Service quality affects customer The Effect of Service Quality on Gojek Online Customer Satisfaction Rizqi, & Syafarudin 140 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 2, April 2021 satisfaction of online Gojek service users. The stages of service quality to customer satisfaction can be described in a model below: A. METHODS This research was conducted to analyze the quality of e-Service, pricing strategies on customer loyalty through customer satisfaction using the GO-JEK online motorcycle taxi service. This research and examine the significance of the influence of exogenous variables on endogenous variables both partially and collectively. The population in this study were users of the GO-JEK online motorcycle taxi service. Sugiyono (2012) population of a generalization area consisting of objects or subjects that have certain qualities and characteristics. The values of these different characteristics are then determined to be studied and then conclusions drawn. The sample is a portion of the population that can represent the characteristics of the population. In conducting research, it will use more sample data than the population. The samples taken can then be used as a tool for verifying the truth of the population so that the probability level of truth is needed. Because there is no 100% level of truth, it requires a level of error that can be tolerated or so-called α. In practice, α is determined arbitrarily (the arbitrator) to a maximum of 10% (Hair, et, al, 2014). In this study, researchers set a confidence level of 95% and a precision value of 10%. Quantitatively, the value of precision is called the standard error, where the larger the sample, the smaller the standard error, because the estimated value is close to the parameter value ((Hair, et, al, 2014). In this study, sampling using simple random sampling as many as 100 GO-JEK online motorcycle taxi service users. Primary data comes from the collection of answers to questions that are distributed to each tenant of the GO-JEK online motorcycle taxi service, service quality, consumer interest, and purchase decisions which are then tabulated and then analyzed. To obtain secondary data, it is done by collecting documentation that supports the research. This technique is done by collecting data by studying written data sources regarding the organizational structure and other general descriptions of GO-JEK online motorcycle taxis. The instrument in this study was a questionnaire designed to measure the research variables by providing a scale score for the answers to the statements. The scale used is a Likert scale. Each statement has 5 (five) alternative answers. Each statement is measured using a Likert scale. Calculating the value of the Respondents' Achievement Level (TCR) for each category from the variable descriptive data. The formula used is (Ghozali, Imam. 2014) TCR = Rs / n x 100% Information : TCR = Level of achievement Respondent Rs = Average score of respondents' answers n = Value of the answer score Introduction to Problems Informati on Search Service rama Consumer Loyalty Customer satisfaction Source: Images of stages in the Customer Satisfaction Decision Process, 2021 The Effect of Service Quality on Gojek Online Customer Satisfaction Rizqi, & Syafarudin 141 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 2, April 2021 Validity is a measure that shows the validity of an instrument. An instrument is declared valid if it can measure what is desired. The validity test is a test conducted to determine whether or not an item in the questionnaire is made. Testing the validity of the question items with an ordinal measuring scale was carried out through item analysis, namely correlating the score of each item with the total score which is the number of each item score using the Pearson Product Moment method. ( )  ( )       −− − = 2222 ))(( YYnXXn YXXYn r yx Information : Ryx = Pearson Product Moment correlation coefficient X = item score Y = total item score N = number of respondents If the correlation coefficient is positive and significant, then the item in question is valid, otherwise, if it is not significant or negative, then the item is invalid and must be removed from the questionnaire (Sugiyono, 2014). Furthermore, according to Sugiyono, a question item is said to be valid or can measure the research variable in question if the value of the validity coefficient is more than or equal to the R table value obtained from the critical value R table for Pearson Product Moment correlation. Reliability is a term used to indicate the extent to which a measurement result is relatively consistent when measuring instruments are used repeatedly. (Umar, 2002). Reliability includes three important aspects, namely: the measuring instrument used must be stable, reliable (dependability), and predictable (predictability) so that the measuring instrument has high reliability or can be trusted (Natzir, 2013). RESULTS AND DISCUSSION a set of questions to measure a variable is said to be reliable and it succeeds in measuring the variables we measure if the reliability coefficient is more than equal to 0.70 (Ghozali, 2014). Kaplan stated: "It has been suggested that reliability estimates in the range of 0.70 to 0.80 are good enough for most purposes in basic research." Before the questionnaire was used for data collection, it was first tested through validity and reliability using the correlation method. Pearson Product Moment and Cronbach's Alpha. The following shows the results of the validity and reliability tests for all statements. Table 1 Recapitulation of Instrument Validity and Reliability Test Results Variable Item Validity Reliability R Critical Points Information α Critical Points Information Quality of customer service (X1) X1 0,871 0,361 Validity 0,907 0,70 Reliability X2 0,872 0,361 Validity X3 0,834 0,361 Validity X4 0,866 0,361 Validity X5 0,832 0,361 Validity X6 0,866 0,361 Validity X7 0,866 0,361 Validity Customer Y1 0,869 0,361 Validity 0,880 0,70 Reliability The Effect of Service Quality on Gojek Online Customer Satisfaction Rizqi, & Syafarudin 142 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 2, April 2021 Satisfaction (Z) Y1 0,819 0,361 Validity Y2 0,802 0,361 Validity Y3 0,858 0,361 Validity Y4 0,827 0,361 Validity Y5 0,802 0,361 Validity Y6 0,802 0,361 Validity Y7 0,802 0,361 Validity Source: Processed Data, 2021 Based on the results of the recapitulation presented in the table above, it can be seen that all statement items show valid results, where the coefficient value of the validity of each statement item is greater than the critical point of 0.361. Likewise, the reliability test results show reliable results across all factors tested, where all the reliability coefficient values obtained are greater than the critical point of 0.70. Thus the research instrument has good validity and reliability and can be used for further analysis. Ghozali (2014) "Descriptive statistics are performed to provide an overview or description of data seen from the mean, standard deviation, variance, maximum, minimum, sum, range, kurtosis and skewness (distribution slope)". Sugiyono (2012) "Descriptive statistics are statistics that are used to analyze data that has been collected as is without the intention of making generalized conclusions or generalizations. Questionnaire results data for the Price Strategy variable are measured through 5 statement items. Based on the calculation results, an overview of the Price Strategy variable can be seen in the following table. From the responses of 100 respondents and 5 statement items, the percentage of total score achievement towards the ideal score was 78.88%, where the percentage is between the range of 68% to 83.99%. Thus it can be concluded that based on respondents' responses. Customer Satisfaction is included in the "Good" category. Model Specifications. This stage relates to the formation of the initial model of the initial structural equation model before the estimation is carried out. This initial model is formulated based on a theory or previous research. Through the conceptual diagram image above, it can be seen that the path model consists of 2 (two) sub-structures. The first stage assesses the criteria for convergent validity. An indicator is said to have good validity if it has a loading factor value greater than 0.70. While the loading factor of 0.50 to 0.60 can still be maintained for models that are still in the development stage (Ghozali, 2014). Table 2 Value of Cross Loadings Evaluation of Outer Model Dimension Quality of customer service (X1) Customer Satisfaction (Z) X1 0,855 0,625 X2 0,896 0,731 X3 0,808 0,569 X4 0,817 0,621 X5 0,845 0,662 X6 0,721 0,653 X7 0,725 0,745 Y1 0,809 0,688 Y2 0,832 0,708 Y3 0,691 0,652 Y4 0,432 0,769 Y5 0,521 0,653 Y6 0,558 0,745 Y7 0,645 0,816 Source: Processed Outer Model Evaluation Cross Loadings data, 2021 The Effect of Service Quality on Gojek Online Customer Satisfaction Rizqi, & Syafarudin 143 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 2, April 2021 Based on the picture above, it appears that all loading factors are above 0.50. Thus it can be concluded that the construct has good convergent validity. The value of cross-loadings presented in the table above also shows good discriminant validity, where the correlation value of the indicator with its construct is higher than the correlation value of the indicator with other constructs (Ghozali, 2014). This is indicated by the green color in the coefficient values presented in the output table of the SmartPLS application above. The next stage assesses Cronbach's Alpha, Composite Reliability, and Average Variance Extracted (AVE) criteria. Each construct is said to be reliable if it has Cronbach's Alpha and Composite Reliability that is greater than 0.70, while the AVE value is expected to be greater than 0.50 (Ghozali, 2014: Arikunto, 2008). Table 3 Value of Cronbach's Alpha, Composite Reliability, and Average Variance Extracted (AVE) Variable Average Variance Extracted (AVE) Quality of customer service (X1) 0,877 Customer’s Satisfaction 0,85 Source: processing data of 3 Cronbach's Alpha scores Based on the table above, it can be seen that all constructs have Cronbach's Alpha and Composite Reliability values that are greater than 0.70. The same thing is seen in the AVE value, all constructs have AVE values that are greater than 0.50. Thus it can be concluded that all exogenous and endogenous measurement constructs are reliable. By using the help of the SmartPLS 3.0 application program, the estimated results of the mean difference and probability value are as follows: Table 4 Value of Path Coefficients and Value of R Square Parameter Original Sample (O) Sample Mean (M) Standard Deviation (STDEV) T Statistics (|O/STERR|) P Values R Square X1 -> Y 0,603 0,600 0,092 6,563 0,000 0,724 Source: data processed Path Coefficients and R Square Value Based on the table above, it can be seen that in substructure 1, the variable service quality (X1) contributes simultaneously in influencing the customer satisfaction variable (Z) of 0.702 or 70.2% with the details that the hypothesis: The influence of customer service quality (X1) on satisfaction customer (Z) has a path coefficient of 0.526 with a statistical value of t that is greater than the critical value (6.459> 1.96). Thus H0 is rejected and H1 is accepted, meaning that e- Service Quality (X2) has a significant effect on customer satisfaction (Z). CONCLUSION After the author discussed "Analysis of e-Service Quality, Against Customer Satisfaction Through Customer Loyalty (Case Study of PT. Aplikasi Karya Anak Bangsa (GO-JEK Indonesia))", Based on the overall analysis of statistical calculation analysis on structural model analysis and hypothesis testing, then It can be concluded that partially, the pricing strategy is proven to have a positive and significant effect on customer loyalty of GO-JEK's online motorcycle taxi services. Based on the overall presentation of statistical calculation analysis on structural model analysis and hypothesis testing, it can be concluded that partially, the quality of The Effect of Service Quality on Gojek Online Customer Satisfaction Rizqi, & Syafarudin 144 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 2, April 2021 e-service is proven to have a positive and significant effect on customer satisfaction of GO-JEK's online motorcycle taxi services. REFERENCES Agus, A. (2019). Pengaruh Kualitas Produk, Harga, dan Promosi terhadap Keputusan Pembelian Produk The Pucuk Arikunto, S. (2008). Prosedur Penelitian Suatu Pendekatan Praktek.Jakarta: Rineka Cipta. Azwar, Syaifuddin, (2007). Validitas dan Reliabilitas, Yogyakarta: Pustaka Pelajar. Chao, Ren-Fang, Tai-Chi Wu, Wei-Ti. (2015). “The Influence of Service Quality, Brand Image, and Customer Satisfaction On Customer Loyalty For Private Karaoke Rooms In Taiwan”. 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