Zakat, Infaq, And Shodaqoh Based on A Normative, and Contextual Approach

Abstract

This research aims to examine more deeply about zakat, infaq, and shodaqoh (ZIS) as the main supporters of financing for MSMEs. Several studies that examine the role of Baznas in each region have similarities that Baznas has a program to distribute zakat, infaq, and shodagoh well for the poor and needy. This is in accordance with Baznas' role as a collection and distributor of ZIS. But baznas work program activities have similarities with local government work programs, especially in terms of strengthening MSMEs. Baznas and local government activities have also not been carried out in synergy. They have the same object that is MSMEs, but still perform partial activities. In conclusion from this study. Baznas has a work program to strengthen the poor and needy and choose at a productive age. They are given working capital, given coaching and mentoring. But this activity has similarities with the work program of the local government. The recommendation of this study is that there should be synergy of Baznas work program and local government, so that the goal of strengthening the economy of MSMEs from poor communities can be completed through ZIS funds and local government APBD budgets.