Analisis Penerimaan dan Penyaluran Dana Zakat di Baznas Kabupaten Tasikmalaya untuk Kesejahteraan Mustahik

This research is based on the financial report of Baznas Tasikmalaya Regency in 2018, where in that year the receipt of zakat funds increased, but the distribution actually decreased because when the receipt of zakat funds increased, the distribution of zakat funds should also increase. This research aims to analyze (1) the concept of receiving and distributing zakat funds, (2) the mechanism for receiving and distributing zakat funds at Baznas Tasikmalaya Regency for the welfare of mustahik, (3) the strategy and effectiveness of receiving and distributing zakat funds at Baznas Tasikmalaya Regency for the welfare of mustahik . The type of research that the author created uses a descriptive research method with a qualitative approach. The mechanism for receiving and distributing zakat funds at Baznas Tasikmalaya Regency for the welfare of mustahik is in two ways, namely first receiving muzakki directly at the Baznas office, secondly transferring through BSI, BJBS, Mandiri, BRI and BJB, for distribution namely through various Baznas programs Tasikmalaya Regency which has been planned. Strategy and effectiveness of receiving and distributing zakat funds at Baznas Tasikmalaya Regency for the welfare of mustahik through various programs, namely da'wah programs, educational programs, economics, and health programs. The effectiveness of the distribution and receipt of zakat funds at Baznas Tasikmalaya Regency for the welfare of mustahik can be said to be ineffective. Because it does not match the indicators consisting of right on target, on time, and the amount of funds distributed. So it is not in accordance with the program planning that has been determined by the Tasikmalaya Regency Baznas. It should be for unexpected financing that is not included in the Tasikmalaya Regency Baznas programs, therefore the Tasikmalaya Regency Baznas must include this unexpected financing in the Tasikmalaya Regency Baznas programs so that the mechanism for receiving zakat funds and the strategy for distributing zakat funds can be effective.