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Zakat is the fourth pillar of Islam that must be carried out by a Muslim who has been able to achieve the nisab that has been determined and the time of ownership has reached 1 haul. The legal basis regarding zakat is in the Al-Quran surah Al-Baqarah verse 110. The collection of zakat funds is carried out to help people in need, especially mustahik people who receive zakat. Through this research, it is hoped that it will be known how BAZNAS in Padang Lawas district carries out its duties as a zakat management institution and the extent to which BAZNAS has contributed to improving the economy of the Islamic community in the region. The results of this research can be an important input for BAZNAS and other related parties to continue to improve the effectiveness of zakat fund management and community economic empowerment. The results of this study indicate that the management of zakat funds in BAZNAS Padang Lawas district. It has 2 types of distribution of zakat funds, namely consumptive zakat and productive zakat where productive zakat has an economic program where BAZNAS provides business capital to Muslim communities who submit application proposals to the Padang Lawas district BAZNAS office to help improve the community's economy but lack the skills of mustahiq who receive zakat capital in developing their business so that they are given training for those who are really interested in running a business. In this way, it is hoped that it will reduce the failure of mustahik to receive business capital.

This study aims to find out how far the implementation of the Pangandaran Regency Regional Regulation Number 5 of 2015 concerning the Management of Zakat, Infaq and Shodaqoh for Poverty Alleviation in Pangandaran Regency, what are the obstacles and to find out what efforts have been made by the Pangandaran Regency National Amil Zakat Agency to overcome these obstacles . The Pangandaran Regency National Amil Zakat Agency, hereinafter referred to as Regency BAZNAS, is an institution that carries out national zakat management in Pangandaran Regency. BAZNAS Pangandaran Regency is a Zakat Management organization formed by the Government with the task of collecting, distributing and utilizing zakat in accordance with Islamic religious provisions and applicable laws and regulations. In this study the method used was a qualitative approach with data collection techniques using observation and interviews. From the results of the research and discussion, it shows that the implementation of the Regional Regulation of Pangandaran Regency Number 5 of 2015 concerning Management of Zakat, Infaq and Shodaqoh for Poverty Alleviation in Pangandaran Regency has not been carried out properly. This is evidenced by the lack of effective communication between the BAZNAS of Pangandaran Regency and the Regional Head as a political position as well as the regional Secretariat whose job is to assist regional heads in formulating policies and coordinating regional offices and regional technical institutions. The absence of strict sanctions from the regional head to civil servants who do not comply with these regulations has hindered poverty alleviation from Zakat, Infaq and Shodaqoh funds collected by BAZNAS. Zakat, Infaq and Shodaqoh carried out by BAZNAS did not reach the target, as a result the assistance distributed by BAZNAS tended to be consumptive funds with little value. Lack of quality and quantity of Human Resources for BAZNAS Pangandaran Regency, so when the aid funds were channeled for business capital assistance, BAZNAS Pangandaran Regency did not provide assistance and utilization of beneficiaries, so that the funds received were ultimately not optimal for poverty alleviation, and led to when the business capital runs out, in the end the business closes.