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The increasing poverty rate in West Bandung Regency has encouraged BAZNAS to introduce the Z-Mart programme, which provides business capital assistance as an effort to improve community income. The effectiveness of the programme is assessed based on its ability to achieve predetermined targets and comply with organisational regulations. This study adopts a quantitative approach, involving 151 mustahik as the population, with 61 mustahik selected as the sample to complete the questionnaire. The objective of this study is to evaluate the effectiveness of zakat fund distribution on mustahik income in the Z-Mart programme implemented by BAZNAS of West Bandung Regency. Data analysis using SPSS version 25.0 indicates that the independent variable (X) contributes 59.8 per cent, and that the effectiveness of zakat distribution has a significant effect on mustahik income (R-square = 0.357). Regression analysis reveals that a one-point increase in distribution effectiveness contributes to a positive increase of 0.814 points in mustahik income. The t-test results show that the calculated t-value (5.725) exceeds the critical t-value (1.671), indicating acceptance of the alternative hypothesis and rejection of the null hypothesis. Therefore, this study concludes that the distribution of zakat funds through the Z-Mart programme is effective in improving the income level of mustahik in BAZNAS of West Bandung Regency.

This research aims to determine the influence of socialization and accountability on the level of receipt of zakat funds at BAZNAS Muaro Jambi regency.this research uses primary data obtained through filling out questionnaires. The sample in this study was 100 respondents. Data analysis uses validity and reliability, descriptive statistical tests, classical assumption tests and hypothesis testing using multiple linier regression methods. The data analysis method used  is multiple linier regression using SPSS 27.0. the results of this research show that : (1) socialization has a significant effect on the level of receipt of zakat funds, (2) accountability has a significant effect on the level of receipt of zakat funds, (3) socialization and accountability in general together have a significant effect on the level of receipt of the zakat funds.