<![CDATA[Poverty is one of the development issues that remains a major concern for the government, including in West Kalimantan Province. This study aims to analyze the effect of Zakat, Infaq, and Sedekah (ZIS) funds on poverty rates in West Kalimantan Province for the period 2014–2024. This study uses a quantitative approach with a simple linear regression analysis method. The data used are secondary data obtained from the National Zakat Agency (BAZNAS) and the Central Statistics Agency (BPS). The results of the study indicate that ZIS funds in West Kalimantan experienced an increasing trend during the study period, while the poverty rate decreased from 8.07% in 2014 to 6.25% in 2024. The results of the simple linear regression analysis indicate that ZIS funds have a negative and significant effect on poverty rates with a probability value of 0.017 (<0.05), so the research hypothesis is accepted. The coefficient of determination (R²) of 48.4% indicates that 48.4% of the variation in poverty rates can be explained by ZIS funds, while 51.6% is influenced by other factors outside the research model. This finding indicates that ZIS funds have a significant contribution as an instrument for poverty alleviation, so that optimization of ZIS fund collection and distribution needs to be continuously improved to support improving community welfare.]]>
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