ANALISIS EFEKTIVITAS PENGUMPULAN DAN DISTRIBUSI ZAKAT OLEH UNIT PENGELOLA ZAKAT KEPADA MUSTAHIQ

Abstract

Zakat, a fundamental pillar of Islam, plays a crucial role in poverty alleviation and economic redistribution. This study examines the effectiveness of zakat collection and distribution by the Unit Pengelola Zakat (UPZ) in Waringinsari Village, Takokak District, Cianjur Regency. The village was selected due to its diverse social and economic characteristics, as well as the challenges it faces in zakat management. Using a qualitative method with a case study approach, data was collected through in-depth interviews with zakat managers, mustahik (zakat recipients), and the general public. Additional data was gathered through direct observation and document analysis related to zakat management in the village. The findings indicate that zakat collection by UPZ in Waringinsari is effective but faces challenges such as low community participation and lack of transparency in fund management. The distribution of zakat is generally equitable and well-targeted; however, improvements are needed in communication and mustahik mapping. The study concludes that while UPZ’s zakat management in Waringinsari is functioning well, enhancements are necessary to increase the effectiveness and efficiency of zakat collection and distribution. Recommendations include increasing transparency, community participation, and refining zakat distribution strategies.