Managing Zakat Distribution Practices Between LZNK Malaysia and BAZNAS Riau

The COVID-19 endemic has become a challenge to the LZNK, Malaysia and BAZNAS, Riau Indonesia in distributing zakat to asnaf. This study aims to examine zakat distribution management carried out between LZNK with BAZNAS during the endemic COVID-19. Qualitative was employed, where a semi-structured interview and thematic analysis were applied. The findings demonstrated three themes: financial plan, distribution approach, and improving asnaf capability identified as the main practices in zakat distribution management. This article contributes by adding a new modification of the construct for themes and can be implemented by other zakat institutions in other countries.