Transformasi Tata Kelola Keuangan BAZNAS Tulungagung: Inovasi Digital, Transparansi, dan Dampak Pemberdayaan ZIS

Abstract

This study aims to describe the financial management system and governance of the National Zakat Board (BAZNAS) of Tulungagung Regency in managing zakat, infaq, and alms (ZIS) in a professional and accountable manner. Using a descriptive qualitative approach, data were collected through semi- structured interviews and documentation, and then analyzed through the stages of data reduction, data presentation, and conclusion drawing. The results indicate that BAZNAS Tulungagung has implemented a structured zakat collection and distribution system, encompassing both manual (offline) and digital (online) mechanisms by utilizing technologies such as QR codes and zakat calculators on the official website. The distribution process includes consumptive and productive schemes, with stages of assessment, verification, and impact evaluation through the Zakat Impact Study (Kajian Dampak Zakat/KDZ). Flagship programs such as productive business capital assistance have proven effective in transforming zakat recipients (mustahik) into zakat payers (muzakki). Additionally, regular monitoring and reporting systems are carried out to ensure transparency and effectiveness in fund utilization. The study concludes that BAZNAS Tulungagung's financial governance has been efficient and in accordance with sharia principlesThese findings are expected to serve as a reference for zakat management practices in other regions to optimize community empowerment and poverty alleviation.