<![CDATA[This study aims to analyze the role of BAZNAS of Langkat Regency in collecting and managing ZISWAF funds, the strategies employed to develop these funds based on Islamic economic principles, and the supporting factors, obstacles, and solutions associated with their management. This study employs a qualitative approach using a descriptive-analytical method and a case study design. The research was conducted at the BAZNAS office in Langkat Regency, located at Jalan Perintis Kemerdekaan No. 03, Stabat. Data were collected through observation, in-depth interviews, and documentation, then analyzed using the interactive model of Miles, Huberman, and Saldaña, which involves data collection, data condensation, data display, and conclusion drawing and verification. The findings indicate that BAZNAS of Langkat Regency performs the functions of collecting, managing, distributing, and utilizing zakat, infaq, and sadaqah (ZIS) funds through direct services, bank transfers, and QRIS payments. Fund management is supported by administrative records, information systems, and verification and surveys of prospective beneficiaries. As supporting evidence of fund distribution, an official BAZNAS publication reported that the total ZIS funds distributed in the second quarter of 2026 amounted to IDR 224,320,000, comprising IDR 22,000,000 for Langkat Sehat, IDR 32,000,000 for Langkat Cerdas, IDR 9,000,000 for Langkat Makmur, IDR 81,900,000 for Langkat Takwa, and IDR 79,420,000 for Langkat Peduli. Development strategies include public education and outreach, the use of digital technology, strengthening Zakat Collection Units (UPZ), institutional collaboration, and the involvement of Islamic scholars, community leaders, academics, and the government. Supporting factors include the Muslim population, service facilities, technology, and institutional networks. The main obstacles include the need to improve public literacy, the community's tendency to distribute ZIS funds directly to beneficiaries, and the need to strengthen institutional coordination and support. Solutions include improving public outreach and education, expanding collaboration, strengthening UPZ networks, and utilizing digital payment channels. The study also found that direct waqf management has not been established as an operational activity of BAZNAS of Langkat Regency based on the available field data. Therefore, the development of ZISWAF still requires stronger integration, particularly through potential collaboration in waqf management, as well as improvements in governance quality and financial accountability.]]>
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