Transformasi Pengelolaan Zakat Desa Melalui Pendampingan Partisipatif: Model Penguatan Kapasitas Kelembagaan

Abstract

Zakat management at the village level holds significant potential as an instrument for socio economic empowerment, yet in practice it often faces challenges related to transparency, accountability, and targeted distribution. This article aims to analyze the process and impact of a capacity building assistance program designed to strengthen the institutional governance of the zakat committee in Desa Bangun. The study employs a Participatory Action Research approach consisting of problem identification, action planning, training on zakat jurisprudence and financial management, technical assistance in recording and beneficiary data management, as well as evaluation and public reporting. The findings reveal a substantial transformation in administrative systems, verification mechanisms for beneficiaries, and needs based distribution practices. Transparent financial reporting has increased public trust and muzakki participation, while the institutional capacity of the zakat committee has become more structured and professional. The discussion highlights that amil professionalism, public accountability, and participatory engagement are critical determinants of effective village level zakat governance. In conclusion, the assistance program contributes to the development of a sustainable village zakat model that integrates institutional capacity, community participation, and transparent governance as foundational pillars for community empowerment.