<![CDATA[This research was conducted to analyze the implementation of the SMART Plan ini evaluating the planning of the Zakat, Infak, and Sedekah (ZIS) program at BAZNAS Palangka Raya City. This research uses a qualitative approach and is a type of field research. Data were obtained thru observation, interviews, and documentation with informants consisting of the head of BAZNAS, the Head of the Financial Planning and Reporting Division, program implementers, and beneficiaries receiving assistance. Data analysis was conducted thru the stages of data reduction, data presentation, and conclusion drawing. The research results show that the Annual Work and Budget Plan (RKAT), which includes program objectives, target beneficiaries, budget allocation, and activity implementation schedules, is used to plan the ZIS program. Overall, program planning has been carried out well based on the SMART Plan indicators (Specific, Measurable, Achievable, Relevant, and Time-Bound). However, due to budget and human resource limitations, program achievement remains an issue. These findings indicate that the implementation of the SMART Plan can help make ZIS program planning more targeted and sustainable. ABSTRAK Penelitian ini dilakukan untuk menganalisis implementasi SMART Plan dalam mengevaluasi perencanaan program Zakat, Infak, dan Sedekah (ZIS) di BAZNAS Kota Palangka Raya. Penelitian ini menggunakan pendekatan kualitatif dan merupakan jenis penelitian lapangan (field researchi). Data diperoleh melalui observasi, wawancara, dan dokumentasi dengan informan yang terdiri dari pimpinan BAZNAS, Ketua Bidang Perencanaan Keuangan dan Pelaporan, pelaksana program, serta mustahik penerima bantuan. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa Rencana Kerja dan Anggaran Tahunan (RKAT), yang berisi tujuan program, target penerima manfaat, alokasi anggaran, dan jadwal pelaksanaan kegiatan, digunakan untuk merencanakan program ZIS. Perencanaan program secara umum telah berjalan dengan baik berdasarkan indikator SMART Plan (Specific, Measurable, Achievable, Relevant dan Time-Bound). Namun, karena keterbatasan anggaran dan sumber daya manusia, ketercapaian program masih menjadi masalah. Temuan ini menunjukkan bahwa penerapan rencanan SMART Plan dapat membantu perencanaan program ZIS menjadi lebih tepat sasaran dan berkelanjutan. ]]>
