<![CDATA[Purpose: Lawrence M. Friedman’s legal system theory explains legal effectiveness through the dynamic interaction of legal structure, legal substance, and legal culture. Drawing on this framework, this study examines the implementation of productive zakat management at BAZNAS Cirebon City and its contribution to the achievement of the Sustainable Development Goals (SDGs). It addresses a research gap concerning the relationship between the normative framework governing productive zakat and its practical effectiveness in promoting sustainable poverty alleviation and economic empowerment.Design/Methodology: This research employs a qualitative socio-legal approach. Data were collected through in-depth interviews with BAZNAS administrators and beneficiaries, field observations, and document analysis. The data were analyzed using Lawrence M. Friedman’s legal system framework, encompassing the dimensions of legal structure, legal substance, and legal culture, to evaluate the effectiveness of productive zakat governance and its alignment with SDGs objectives.Findings: The findings reveal that the legal substance and institutional structure of productive zakat management generally comply with Indonesian zakat regulations and principles of good governance. However, weaknesses remain in data integration, digital governance, and inter-institutional coordination. From the perspective of legal culture, limited mentoring, insufficient entrepreneurial capacity building, and the low transformation of mustahik into muzakki reduce program effectiveness. Although productive zakat contributes to strengthening beneficiaries’ economic resilience and supports several SDGs targets, its overall impact on poverty reduction in Cirebon City remains constrained due to weak integration with local government development policies.Practical Implications: The study suggests that BAZNAS and policymakers should strengthen cross-sectoral collaboration, integrate digital data management systems, and establish outcome-based evaluation mechanisms using multidimensional poverty indicators. These measures can improve the effectiveness of productive zakat programs and enhance their contribution to sustainable development and inclusive economic empowerment.Originality/Value: This study offers a novel contribution by integrating Lawrence M. Friedman’s legal system theory with the SDGs framework to evaluate productive zakat governance. Unlike previous studies that primarily assess zakat from legal compliance or economic performance perspectives, this research provides a comprehensive socio-legal analysis that links institutional effectiveness, legal culture, and sustainable development outcomes.]]>
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