<![CDATA[Introduction: The importance of this research so that Muslim entrepreneurs realize the importance of obligations in issuing business zakat. And after they give zakat, it is expected that their behavior will be better in everyday life, especially in doing business so that they have a sociopreneurship entrepreneurial spirit. Therefore, the establishment of entrepreneur sociopreneurship through different activities by exploring spiritual values in issuing zakat is applied in business activities. Methods: The analysis method in this research uses quantitative approach with measurement method using path analysis. The population used in this study was taken randomly, namely in the entrepreneurs in the field of culinary, services, and fashion in the city of Malang through the Ministry of Religious Affairs of Malang City. The number of samples amounted to the number of questions contained in the questionnaire multiplied by 5 which amounted to 110 entrepreneurs. With this approach, muzakki (entrepreneurs) are given a statement about spiritual motivation in issuing zakat in the form of values contained in zakat, namely: 1) the value of tawhid, 2) the value of humanity, 3) the value of belief in the existence of life after death. Results: Based on this, the results found in the field and measurement using the analysis of the path, that the spiritual value of zakat can have a direct effect on the welfare of muzakki with a coefficient of determination of 0.64 while the indirect influence of spiritual value of zakat on the welfare of muzakki through ihsan behavior with a coefficient of determination of 0.38 because the person who spends zakat does not really understand the essence of spiritual value contained in zakat. Factors of wealth, descent, culture, education and the environment that make up a person is very determined in issuing zakat. Keywords: spiritual value of zakat, Ihsan behavior, welfare]]>
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