This study illustrates the importance of optimizing ZIS activities based on Islamic philanthropy from the perspective of religious morality. Zakat is not only considered as a religious ritual, but also as a moral obligation that goes beyond mere formal actions. LAZIZ demonstrates a commitment to managing ZIS funds professionally, with a focus on using funds for productive businesses aimed at improving community welfare. LAZIZ conducts a careful survey of mustahik to ensure that funds are distributed on target. In addition, LAZIZ applies a consumptive and productive approach in managing ZIS funds, by providing direct assistance and providing business capital through the BUM program.
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