ABSTRACT

Poverty in Indonesia is still a big problem that requires serious handling. Islam has a special instrument in dealing with this problem through zakat. Zakat benefits can be felt if it is distributed properly. The research objective was to find an effective zakat distribution model through a
qualitative approach in the form of in-depth interviews. This study used a purposive sampling method to determine the number of samples consisting of 9 Amil Zakat Institutions (LAZ) in Semarang City, Central Java. The results show that apart from being program-based, the improvement of the quality of life of mustahik can be increased through effective zakat distribution, that is, no zakat funds are deposited, the distribution time is not more than three months after collection, giving zakat and program design according to the needs of mustahik, zakat and the program. valuable, there is money saving for productive programs that have been running, data-based, realized according to plan, right on target by implementing a collaboration strategy, according to BAZNAS directions, according to SOP, survey and interview, cotrolling, and evaluation.

Keywords: amil zakat institution, distribution, effectiveness, mustahiq