Abstract

The COVID-19 pandemic has resulted in significant changes in the norms of community life worldwide. In 2020, the World Health Organization (WHO) declared the epidemic a pandemic. The phase will enter an endemic due to the successful implementation of widespread vaccination programs throughout the country. This situation has undoubtedly affected various sectors, especially the economic and health sectors. When the economic sector is affected, then the operation of zakat institutions is not exempt from facing a significant impact in the collection and distribution of zakat. Therefore, this paper aims to examine the handling of zakat collection and distribution by the Selangor Zakat Board (LZS) during the COVID-19 pandemic in Selangor. This paper uses a qualitative research approach through a literature review involving books, articles, journals, newspapers, LZS official website, LZS policies and related circulars. The content analysis method will be applied to the sources, materials and documents that have been obtained. Based on the study's findings, the LZS has implemented effective alternatives in the collection and distribution of zakat in the face of the COVID-19 pandemic. The alternatives are to implement an extensive campaign in the electronic media, provide assistance regularly according to the situation, assist in bulk, and work with various parties to launch the collection and distribution of zakat. To smooth the distribution of zakat during the pandemic, LZS has also launched the COVID-19 Special Assistance Program. The proactive measures taken by LZS can reduce the impact of the COVID-19 pandemic, especially in the economic sector in Selangor.

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