SISTEM PENGELOLAAN DANA ZAKAT PADA LAZISMU DALAM MENGENTASKAN KEMISKINANDI KOTA MAKASSAR

Abstract

This study aims to analyze the zakat fund management system implemented by LAZISMU in Makassar City and its role in alleviating poverty. Using a qualitative descriptive method with interviews, documentation, and observation, the research reveals that LAZISMU manages zakat through a structured process that includes collection, recording, verification and validation of recipients, distribution, and reporting. The institution implements four main programs: education, health, food security, and economic empowerment. The findings show that zakat has a significant impact, particularly in providing scholarships to underprivileged students, free health services, daily food packages, and micro-business support. However, productive zakat programs face challenges such as limited monitoring, insufficient human resources, and low managerial skills of beneficiaries. Another major challenge is the low level of zakat literacy among the public, which causes many donors to distribute zakat directly rather than through official institutions. To optimize zakat management, LAZISMU needs to strengthen public education on zakat, enhance mentoring for productive programs, utilize digital technology for transparency, and expand collaboration with stakeholders. The results of this study confirm that zakat has great potential not only as consumptive aid but also as a sustainable instrument for social and economic transformation.