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This study aims to determine and describe the pattern of zakat distribution and the utilization of productive zakat in increasing the economic empowerment of Mustahik in BAZNAS of Manado City by using qualitative method. The data was obtained by doing interview, documentation and observation. Technique analysis in this study were data reduction, data display, and conclusion drawing/verification. The results found that the BAZNAS in distributing zakat funds using its pattern as outlined in Manado City programs such as; Prosperous Manado, Smart Manado, Healthy Manado, Taqwa Manado, and Caring Manado with some procedures, start from submitting business proposals from mustahik to the BAZNAS, processing the proposal as an administrative process, surveying to determine and conduct decision making is appropriate or not mustahik who submit business proposals it receives. For the mustahik who have received business funding assistance, BAZNAS Manado will provide assistance in the form of capital businesses are expected to be able to get out of the poverty line. But regarding supervision, it has not been maximized because it is constrained by the lack of Human Resources owned by BAZNAS of Manado City.
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Nur Fitry Latief
Fitria Ayu Lestari Niu
International Journal of Accounting & Finance in Asia Pasific
Institut Agama Islam Negeri Manado
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Latief et al. (Tue,) studied this question.
www.synapsesocial.com/papers/6a0f293304e2b0ba896c9e2e — DOI: https://doi.org/10.32535/ijafap.v3i2.761