Optimizing ZIS Distribution Through the MSME Empowerment Program in Lazismu Sidoarjo from a Maqashid Syariah Perspective

One institution that can support actions in empowering the country's economy and MSMEs is the zakat institution. The aim of this research is to find out how ZIS funds are distributed in Lazismu Sidoarjo and use maqashid sharia to measure the level of optimization of distribution to mustahik. This research uses a qualitative method by applying a case study approach that is currently occurring in the field. The research results show that Lazismu Sidoarjo Regency has implemented steps to optimize the allocation of ZIS funds as part of poverty alleviation efforts. The MSME empowerment program is also running optimally, based on meeting the business needs of mustahik. Based on the assessment of maqāṣid syarī'ah, it can be stated that they have fulfilled the five aspects of the maqāṣid level, although there are still some who have not reached the maximum level