Della Anggraini
Universitas Sultan Muhammad Syafiuddin Sambas

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ANALISIS DISTRIBUSI DANA ZAKAT YAYASAN BAITUL MAAL PLN (YBM PLN) MELALUI PROGRAM DESA CAHAYA DI DESA SEKUDUK Della Anggraini; Nashirun; Muslimin
Cross-Border Journal of Business Management Vol. 6 No. 2 (2026): Cross-Border Journal of Business Management
Publisher : Institut Agama Islam Sultan Muhammaad Syafiuddin Sambas

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Abstract

This study aims to analyze the distribution of zakat funds by the Yayasan Baitul Maal PLN (YBM PLN) through the Desa Cahaya Program and its impact on the socioeconomic conditions of beneficiaries in Sekuduk Village, Sejangkung District, Sambas Regency. This study employed a qualitative approach with a descriptive research design. Data were collected through observation, interviews, and documentation involving program managers and beneficiary communities as informants. Data analysis consisted of data reduction, data presentation, and conclusion drawing, while data validity was strengthened through source and technique triangulation. The findings indicate that zakat distribution was carried out in a planned manner and targeted community members who met the beneficiary criteria. The identification of beneficiaries involved data collection, field surveys, needs assessment, and coordination with the village government and community groups. The assistance was not limited to fulfilling consumptive needs but was also directed toward productive activities, including the development of stingless-bee honey businesses, food businesses, and oyster mushroom cultivation. The program contributed to beneficiaries' ability to meet food and clothing needs, support children's education, fulfill healthcare needs, and create opportunities for saving and developing productive businesses. Therefore, zakat distribution through the Desa Cahaya Program plays a role in supporting community empowerment and improving the welfare of beneficiaries in Sekuduk Village.