Effectiveness of Ziswaf Utilisation in DT Peduli KPP Tasikmalaya

Purpose: to evaluate the effectiveness of ZISWAF (Zakat, Infaq, Sadaqah, Wakaf) utilization within the MISYKAT program at DT Peduli KPP Tasikmalaya. Specifically, the study aims to investigate the extent to which ZISWAF funds contribute to the empowerment of the community, particularly in the micro-business sector supported by KOPMU-DT. Design/methodology/approach: it’s a descriptive research method with a qualitative approach. Primary data is collected through observation, questionnaires, and interviews. Data analysis techniques involve identifying the effectiveness index of ZISWAF utilization through data reduction, presentation, and conclusion drawing/verification. The effectiveness of ZISWAF utilization is measured using effectiveness theory, specifically examining technical, internal, and external approaches.Findings: the effectiveness of using ZISWAF funds in the MISYKAT program at DT Peduli KPP Tasikmalaya differs depending on the approach used. The technical approach gets a perfect score of 100%, while the internal and external approaches score lower at 48.6% and 19.5%, respectively. Also, according to Jones' theory, both internal and external approaches aren't fully effective in reaching the goals of ZISWAF utilization.Research Implication: need to improve how use ZISWAF funds in the MISYKAT program, both inside and outside of it. This involves better resource management and allocation. Also, it's crucial to stick to our plans when using these funds, so we can achieve the best results and address any gaps between our expectations and the actual outcomes. Originality/value: This study shows us how ZISWAF funds are helping in the MISYKAT program at DT Peduli KPP Tasikmalaya.