JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Vol. 12 No. 1 (2026): Februari 2026

Analisis Strategi Pengelolaan Dana Zakat, Infaq, Shadaqah (ZIS) Dalam Mendorong Optimalisasi Pencapaian BAZNAS Microfinance Masjid (Studi  Lembaga BAZNAS Kota Cilegon)

Farhan Zulfahmi (Universitas Islam Negeri Raden Intan Lampung)
Evi Ekawati (Universitas Islam Negeri Raden Intan Lampung)
Ahmad Hazas Syarif (Universitas Islam Negeri Raden Intan Lampung)



Article Info

Publish Date
01 Feb 2026

Abstract

This study aims to analyze the management strategies of zakat, infaq, and sadaqah (ZIS) implemented by BAZNAS Cilegon City in optimizing the Baznas Microfinance Masjid (BMM) program as an instrument for empowering the ummah’s economy. The research employs a qualitative approach with data collected through interviews, observations, and documentation, and validated using methodological triangulation. Data analysis follows Miles and Huberman’s model, including data reduction, data display, and conclusion drawing. The findings reveal that BAZNAS Cilegon City applies digital-based fundraising strategies, transparency- and accountability-oriented management, and productive zakat distribution through mosque-based microfinance. The SWOT analysis identifies institutional legitimacy and mosque social networks as strengths, industrial zakat potential as an opportunity, and limitations in human resources and digital reporting systems as weaknesses. Empirically, the BMM program enhances mustahik income, independence, and social participation, aligning with the principles of maqashid al-shariah. This study confirms that mosque-based productive ZIS management plays a significant role in shifting the paradigm from consumptive zakat toward sustainable empowerment-oriented zakat.

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Journal Info

Abbrev

jemsi

Publisher

Subject

Economics, Econometrics & Finance

Description

JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) is an electronic independent international scientific and academic journal that aims to publish scholars’ original and high-quality manuscripts and reports in all fields of business. JEMSI adheres to an open access policy to accelerate the ...