<![CDATA[Zakat is an obligation for Muslims that serves a social function by helping meet the needs of underprivileged communities. Proper zakat management is essential to ensure that zakat is collected and distributed effectively. This study aims to analyze and compare the challenges of zakat management in Mandailing Natal Regency and Padangsidimpuan City. The study employs a descriptive-comparative qualitative method, with data obtained through interviews, notes, and a literature review. The findings show that Mandailing Natal Regency faces greater difficulties in zakat collection, particularly in coordinating with companies and addressing the tendency of wealthy individuals to distribute zakat directly to recipients. Meanwhile, Padangsidimpuan City faces challenges such as delays in zakat payments, limited participation of zakat recipients in guidance programs, wasteful behavior, lack of information, limited availability of qualified personnel, and insufficient government support. The measures undertaken include disseminating information, establishing cooperation with relevant parties, approaching prospective zakat payers, and providing zakat collection services. The comparative findings indicate that the challenges of zakat management in the two regions have different characteristics according to the conditions of each area.]]>
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