Electronic Theses and Dissertation

Kemiskinan masih menjadi tantangan serius dalam pembangunan di indonesia, sementara zakat produktif berpotensi menjadi instrumen pemberdayaan ekonomi mustahik apabila dikelola secara profesional dan berkelanjutan. di kota banda aceh, pengelolaan zakat dilaksanakan oleh baitul mal sebagai lembaga resmi pemerintah daerah berdasarkan qanun aceh nomor 10 tahun 2018. data penyaluran zis periode 2021-2025 menunjukkan fluktuasi jumlah penerima manfaat dan dana yang disalurkan, sehingga kinerja lembaga dalam pelaksanaan program zakat produktif serta dampaknya terhadap kesejahteraan mustahik penting untuk dikaji. penelitian ini bertujuan untuk menganalisis kinerja baitul mal kota banda aceh dalam pelaksanaan program zakat produktif serta mengetahui dampaknya terhadap peningkatan kesejahteraan mustahik. penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. data dikumpulkan melalui wawancara semi-terstruktur, observasi, dan dokumentasi, mengacu pada lima indikator kinerja organisasi publik menurut dwiyanto (2006), yaitu produktivitas, kualitas layanan, responsivitas, responsibilitas, dan akuntabilitas, dengan informan pengelola baitul mal dan mustahik penerima zakat produktif. hasil penelitian menunjukkan kinerja baitul mal kota banda aceh tergolong cukup baik, ditandai realisasi penyaluran bantuan modal usaha sebesar 90,8% pada tahun 2025, prosedur layanan yang mudah, serta akuntabilitas yang didukung penyaluran dana 100% kepada mustahik, meskipun monitoring pascapenyaluran belum berjalan optimal. dampak program terhadap kesejahteraan mustahik bersifat positif namun masih terbatas, dengan kontribusi paling nyata pada pemenuhan kebutuhan hidup dibandingkan peningkatan pendapatan usaha. penelitian ini menyimpulkan bahwa program zakat produktif memerlukan penguatan pendampingan dan monitoring pascapenyaluran agar dampaknya terhadap kemandirian ekonomi mustahik lebih optimal.

Poverty remains a serious challenge to development in Indonesia, while productive zakat has the potential to serve as an instrument for the economic empowerment of mustahik if managed professionally and sustainably. In the city of Banda Aceh, zakat management is carried out by Baitul Mal, an official local government agency established under Aceh Qanun No. 10 of 2018. Data on ZIS distribution for the 2021–2025 period shows fluctuations in the number of beneficiaries and the funds distributed; therefore, it is important to assess the institution’s performance in implementing the productive zakat program and its impact on the welfare of zakat recipients. This study aims to analyze the performance of Baitul Mal in Banda Aceh City in implementing the productive zakat program and to determine its impact on improving the welfare of zakat recipients. This study employs a qualitative method with a descriptive approach. Data were collected through semi-structured interviews, observations, and documentation, based on the five public organization performance indicators identified by Dwiyanto (2006)—namely, productivity, service quality, responsiveness, responsibility, and accountability—with informants including Baitul Mal administrators and mustahik recipients of productive zakat. The results show that the performance of the Banda Aceh City Baitul Mal is fairly good, as evidenced by the 90.8% realization of business capital assistance disbursement in 2025, user-friendly service procedures, and accountability supported by 100% disbursement of funds to beneficiaries, although post-disbursement monitoring has not yet been optimized. The program’s impact on beneficiaries’ well-being is positive but still limited, with the most tangible contribution being toward meeting basic living needs rather than increasing business income. This study concludes that the productive zakat program requires strengthened guidance and post-distribution monitoring to optimize its impact on beneficiaries’ economic self-reliance.