<![CDATA[Zakat is one of the instruments of Islamic economics that plays an important role in improving community welfare through the management and distribution of funds to those entitled to receive them. One form of zakat utilization in the health sector is the Pos Yakesma Program, implemented by Laznas Yakesma South Sumatra to help underprivileged communities obtain proper healthcare services. This study aims to analyze the management of zakat funds in the Pos Yakesma Program, covering the strategies of collection, distribution, and utilization of funds. The study employed a qualitative method with a descriptive approach; data were collected through interviews, observation, and documentation, then analyzed using data reduction, data display, and conclusion drawing techniques based on the POAC management framework. The results show that the management of zakat funds is carried out through four stages, namely receipt, recording, allocation, and reporting of funds, which have been conducted in an orderly, transparent, and accountable manner. The collection strategy is carried out through direct outreach, digital media, and education of muzaki (zakat payers); distribution is carried out through data collection and verification of mustahik (zakat recipients); while utilization is directed toward preventive and curative health services. This study concludes that the management of zakat funds in the Pos Yakesma Program has run effectively and provided real benefits in improving healthcare access for underprivileged communities in South Sumatra.]]>
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