ANALISIS PENGARUH PENTASYARUFAN DANA ZAKAT DAN INFAQ TERHADAP PEMBERDAYAAN UMKM DI KABUPATEN BANYUWANGI

Abstract

This study aims to analyze how the distribution of zakat (X1) and infaq (X2) funds affects the empowerment of MSMEs in Banyuwangi Regency. The research method used is a mixed method, which includes qualitative data on zakat and infaq distribution by LAZISNU and LAZISMU to beneficiaries in the form of SME empowerment programs. Meanwhile, zakat and infaq distribution by BAZNAS Banyuwangi Regency is analyzed based on BAZNAS's annual reports for 2021 and 2022. The research results indicate that the productive zakat and infaq distribution programs implemented by LAZISNU are more diverse, including: financial literacy, Marbot Mart, Hajj Mart, rotating goat program, and KUA economic empowerment for the community. Meanwhile, the zakat and infaq distribution program by LAZISMU is based on the principle that zakat and infaq distribution should not only focus on education and health but also on the economy, so that the community can become empowered and self-reliant while upholding the values of transparency and accountability. The impact of zakat and infaq fund distribution on SME empowerment at BAZNAS Banyuwangi shows that zakat distribution partially influences SME empowerment (0.460813 < 0.5), but infaq distribution does not have a partial influence (0.955676 > 0.5). However, the simultaneous distribution of zakat (X1) and infaq (X2) does not have an impact on the empowerment of SMEs because the significance level is less than the p-value (5% < 7.2%).