<![CDATA[The distribution of zakat, infaq, and ṣadaqah (ZIS) plays an important role in social welfare and poverty alleviation within Islamic social finance. However, previous studies have focused mainly on institutional efficiency, accountability, and transparency, while spatial accessibility and regional inequality in ZIS distribution remain underexplored. This study analyzes the spatial distribution and accessibility of ZIS beneficiaries managed by LAZISMU in the Special Region of Yogyakarta using a Geographic Information System (GIS)-based approach. Employing a descriptive quantitative method and QGIS-based spatial analysis, this study used the 2025 LAZISMU D.I. Yogyakarta beneficiary dataset, which includes addresses, program categories, assistance types, and aṣnāf classifications. Data processing involved cleaning, geocoding, spatial integration, overlay analysis, spatial aggregation, and choropleth mapping at the subdistrict level. The findings show that ZIS distribution is spatially uneven, with higher beneficiary concentrations in urban and institutionally accessible areas, while several peripheral regions remain underserved. This study contributes to Islamic social finance governance by positioning GIS as an evidence-based instrument for evaluating spatial accessibility, regional inequality, and equitable ZIS distribution planning.]]>
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