<![CDATA[The implementation of zakat governance in Indonesia continues to show inconsistencies between regulatory mandates and practical outcomes, particularly in how Maqasid Syariah principles are integrated into institutional performance. Although zakat is expected to contribute significantly to poverty alleviation, institutional optimization remains uneven. This study analyzes zakat management at BAZNAS Enrekang Regency through a Maqasid Syariah framework and assesses its compliance with national zakat regulation. A qualitative case study approach was used, with data collected through in-depth interviews with BAZNAS administrators, muzakki, and mustahik, complemented by institutional reports and regulatory documents. The findings show that zakat governance generally fulfils the key Maqasid objectives protection of religion, life, intellect, lineage, and wealth through programs in education, health, economic empowerment, and social welfare. However, challenges persist, including limited operational capacity, uneven technology adoption, and a gap between zakat potential and actual collection. From a regulatory standpoint, BAZNAS has implemented the core mandates of Law No. 23/2011, although reporting transparency, digitalization, and community oversight still require strengthening. Overall, zakat governance is moving toward Maqasid-oriented institutional compliance but needs further strategic improvement to enhance its socio-economic impact, including reorienting the approach from charitable to productive zakat through intensive business mentoring and stronger amil digital literacy.]]>
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