ANALYSIS OF PRODUCTIVE ZAKAT MANAGEMENT AND FUND DISTRIBUTION ZAKAT FOR ECONOMIC EMPOWERMENT OF MUSTAHIK AT BAZNAS BENGKULU PROVINCE

Rezka Anastasha (Universitas Muhammadiyah Bengkulu)
Adi Mansah (Universitas Muhammadiyah Jakarta)
Amir Mukadar (Universitas Muhammadiyah Bengkulu)

Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS)
Vol. 9 No. 2 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)

This article aims to analyze the implementation of the Zakat Maal Distribution System  at the National Zakat Agency of Bengkulu City (BAZNAS). The analysis seeks to determine whether the zakat maal distribution system  complies with Islamic Sharia principles and government regulations. This study employed field research, also known as empirical research. Data were collected through direct interviews with BAZNAS employees in Bengkulu City and several zakat recipients. The results indicate that the distribution process has been running quite well and aligns with Islamic principles as well as applicable laws and regulations in Indonesia. The National Zakat Agency (BAZNAS) of Bengkulu City has distributed zakat funds to various groups categorized as mustahik (zakat recipients), including the poor, the needy, converts to Islam, and others. The utilization of zakat funds covers various areas, such as educational assistance, business support, social aid, and healthcare. Although zakat distribution has been successful,  low public awareness remains a challenge, leading to uneven distribution. Therefore, monitoring and evaluation are essential to ensure zakat programs reach their intended beneficiaries.