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The purpose of this study was to explore the value attributes developed in the distribution of zakat in economic empowerment programs with a social entrepreneurship approach at zakat institutions in Indonesia. The method used is a single case study in the Rumah Zakat Indonesia (RZ) Empowered Village Program. Research data were collected through literature study, observational and interviews. The analysis technique uses descriptive analysis. The results of the study conclude that there are three value attributes developed by RZ in the economic empowerment program, namely innovation attributes, organizational leadership attributes, and resource and network mobilization attributes. Furthermore, the researcher proposed eight research propositions as recommendations for further research. This study implies that the use of a social entrepreneurship approach in the distribution of zakat will increase the effectiveness of poverty alleviation. This study contributes to the literature on the distribution of zakat with a social entrepreneurship approach.
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Wahyudi et al. (2025) studied this question.
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