Abstract

In the Qur'an, the words zakat and prayer are often found together. According to the ulama, zakat is as important as prayer. Zakat, according to some academics and Islamic scholars, functions to encourage Muslims to be able to maintain their faith in Allah SWT by increasing their economic income. The aim of this research is to determine the implementation of the distribution of professional zakat funds carried out at YBM PLN UID North Sumatra. Qualitative methods with a descriptive analytical approach are used to understand the phenomenon of professional zakat comprehensively. In this research, purposive sample and snowball sampling methods were applied to identify informants, with a focus on amil at YBM PLN UID North Sumatra. The results of the analysis show that the management of professional zakat by the zakat amil plays a crucial role in ensuring the distribution of zakat is right on target and effective. The existence of a transparent and accountable system in managing zakat funds, the selection of competent amil, and the use of information technology are important factors in ensuring the success of the professional zakat program.

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