Zakat is one of the socio-economic instruments that plays a role in efforts to improve community welfare. Optimal zakat management requires a well-functioning intermediary function through zakat collection and distribution activities. This study aims to analyze the implementation of the Zakat Core Principles (ZCP) in the implementation of the zakat intermediary function at Baznas in South Tangerang City. This study uses a descriptive qualitative method with a case study approach. Research data were obtained through interviews, observations, and documentation studies, then analyzed using content analysis techniques. The results show that the implementation of the zakat intermediation function at Baznas in South Tangerang City has been carried out in accordance with the Basic Principles of Zakat (PPZ), particularly PPZ 9 and PPZ 10, which are reflected in the implementation of the zakat collection and distribution functions. The research shows that the implementation of PPZ supports the implementation of the zakat intermediation function at Baznas in South Tangerang City, but efforts are still needed to strengthen aspects of muzaki literacy, regional regulations, and program impact evaluation so that zakat management can run optimally and sustainably.
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