<![CDATA[Zakat is an Islamic economic instrument that plays a role in income equality and poverty alleviation through the distribution of funds to mustahiq. However, there is still a gap between the potential and realization of zakat collection in Indonesia, so more effective and efficient management is needed. This study aims to analyze the financial health of BAZNAS Gresik Regency during the 2016-2024 period based on the efficiency of the management of Zakat, Infaq, and Alms (ZIS) funds. The approach used is quantitative descriptive with document analysis of the annual financial statements of BAZNAS Gresik Regency. The analysis was carried out using financial ratios which included distribution efficiency ratios, amil cost ratios, collection growth ratios, and fund surplus ratios, as well as time-series trend analysis. The results of the study show that ZIS fundraisers have increased significantly by 443.73% with an average growth of 23.52% per year. The distribution efficiency ratio reached an average of 99.28% which indicates a very high level of efficiency, while the average amil cost ratio of 11.24% is still below the maximum regulatory limit of 12.5%. In addition, the trend of fund surplus shows a decline which indicates an increase in the effectiveness of fund distribution. Overall, BAZNAS Gresik Regency is in good financial health with efficient, transparent, and accountable fund management. This research contributes to enriching empirical studies related to the evaluation of the financial performance of regional zakat institutions and can be a reference for increasing the effectiveness of ZIS fund management in the future.]]>
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