This study aims to analyze the concept of zakat, infaq and sedekah (ZIS) as an instrument of Islamic financial governance that is useful for facilitating amil in the process of collecting, distributing, and creating transformation of financial transaction management in order to ensure food security for the poor, positive contribution to economic growth and sharia finance. This study uses qualitative methods through limited discussions and in-depth research with experts in the field of ZIS. Data analysis in this study uses Nvivo software with a Grounded Theory approach. The results of this study indicate that BAZNAS has an important role in developing the governance of ZIS management institutions at the central and regional levels through: governance standard procedures, social safety nets, regulations, and scope. Meanwhile, LAZIS; both at the central and regional levels, has created distribution programs that are adjusted to the conditions in their respective regions through the role of sharia financial inclusion, mentoring, education, and tourism. It is proven that areas that run mini scope programs for ZIS management, such as: Kampung Tolong Menolong (KTM), Desa Gemilang, Kampung Sedekah, with good governance, stakeholder support, digitalization, public trust, demandable, regulations, accurate targets, good human resources, have a positive and significant impact on reducing poverty, unemployment and increasing economic development in the community. This research contributes in two ways: first, to produce a model of Islamic financial governance through ZIS that will have a direct impact on reducing poverty, unemployment and developing the community's economy. Second, to encourage awareness of muzaki and mustahik regarding the role of ZIS in the Indonesian economy.
Rofiq et al. (Thu,) studied this question.