ANALISIS PENDAYAGUNAAN DANA ZIS PADA PROGRAM PEMBERDAYAAN USAHA MIKRO DI LAZISNU PWNU JAWA BARAT SKRIPSI Diajukan untuk Memenuhi Salah Satu Syarat Memperoleh Gelar (S.E) Pada Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Siliwangi

Nunik Nurul Palah. 2024. Assesing the Allocation of Zakat, Infaq, Sadaqah (ZIS)Resources in Microenterprise Development Initiatives: A Case Study of LAZISNU PWNU West Java. Skripsi, Program Studi Ekonomi Syariah, Fakultas Agama Islam, Universitas Siliwangi. Indonesia still faces problems in various aspects, one of which is in the economic sector, where the poverty rate in certain areas continues to fluctuate, especially during the impact of COVID-19. This situation has led to a social gap between the wealthy and the less fortunate. The government has made various efforts to improve the living standards of the people, including economic empowerment initiatives such as entrepreneurship training, business capital assistance, and so on. However, in reality, many people still do not feel the benefits of these supports. This is due to the limited assistance provided by the government, which has caused this issue. Therefore, it is necessary to determine a method or instrument to improve the community's living standards. The purpose of this research is to analyze the utilization of zakat, infaq, and sadaqah funds in relation to the average household income of mustahik (those entitled to receive zakat). The method used in this research is qualitative with the CIBEST method. Data collection techniques were conducted through interviews and questionnaires filled out by mustahik beneficiaries. The unit of analysis in this research is LAZISNU PWNU West Java as the provider of the NUCARE Berdaya program. Based on the research results, it can be concluded that the NUCARE Berdaya program shows that the modal assistance and/or additional business capital provided to improve the household income of mustahik have resulted in changes, which can be seen from the CIBEST model. The material and spiritual characteristics of mustahik after receiving business assistance through the NUCARE Berdaya program from LAZISNU PWNU West Java fall into Quadrant I (Prosperous). This research is expected to provide knowledge and benefits for various parties in order to improve the living standards of the community.

Keywords: Poverty, Zakat, CIBEST, Utilization.