Abstract
This research aimed to find out the way of management and distribution of zakat fund in Manfaat Mitra Mandiri (M3) program existed at Baitul Maal Manfaat Surabaya. The method used was descriptive method with case study. This research also used interview, documentation, and direct observation techniques. The results of the research showed that the management and distribution systems of zakah fund in this program were a co-operation with partners, and then the partners gave the fund to the party of Baitul Maal Manfaat Surabaya to manage. After mustahik has received loan assistance, she must make installment payments on a monthly basis, up to ten months from the time the loan was received. Mustahik would pay the payments and it would be given to the parties of Baitul Maal Manfaat Surabaya, and after that they collected it and gave it back to the partners that were suitable to the Manfaat Mitra Mandiri (M3) program.Keywords:Distribution, Zakah Fund, Baitul Maal, Mustahik
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