<![CDATA[This research was conducted using a qualitative descriptive analysis approach, the method of data collection was started by field observations, followed by direct interviews with selected respondents supported by documents. The research analysis used descriptive analysis with the aim of presenting accurate information about the condition of the respondents to answer the initial research objectives. The results of the study found that the collection of infaq and alms zakat funds in the research area of Baznas, Kendari City, was mostly ASN (State Civil Apparatus) in accordance with Law No. 450/4196 of 2022. It is obligatory to pay zakat by 2.5%. Meanwhile, the impact of the distribution of zakat, infaq and alms funds, especially for MSME recipients, has not reached the expected target due to the low level of direct assistance distributed.]]>
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