The background this dissertation research is motivated by the problem of community poverty and the utilization of zakat that has not been maximized and the work of changing the position of mustahik to muzakki (obligatory zakat) is a big and hard job that must be done by a professional amil zakat. The utilization process is very closely related to the ability of amil (zakat managers) or their management. How is collection planning, organizing, implementing collection, and controlling and evaluating it related to the ability of zakat managers. Moreover, related to productive zakat, the ability of managers is very decisive because it involves governance. Besides the ability of the manager, what is no less important is the management or governance system. This is in line with Terry's opinion (in Barlian, 2020) which says that management is a process of planning, organizing, implementing, and supervising/controlling existing resources in order to achieve goals effectively and efficiently.
The essence of the zakat order is that it is obligatory to give some of the rights it has to other parties in need, so that other people can enjoy it, and utilize goods or anything else to make it more useful for life so that the distribution of zakat can really reach the poor. Even this zakat payment is determined only to parties that can be perceived as 8 asnaf.
In general, the msanagement of mustahik empowerment in improving people's welfare has been carried out in an objective, measurable, transparent and accountable manner. BAZNAS policy for Sukabumi Regency has complied with the principles of planning, organizing, actuating, controlling and has implemented quality principles and culture both factually, conceptually, contextually and value-based. although in its implementation there are still some obstacles.
For the Government in establishing more effective and efficient strategic policies in the management of zakat supported by a more stringent and accountable legal/regulatory umbrella supported by budget, human resources and meeting the needs of adequate facilities and infrastructure. For Baznas, Sukabumi Regency is required to work more seriously and be trustworthy so that the distribution of zakat to Baznas Stalls, GM3 and Sakena is in accordance with its designation. For Muzakki, he has more trust in Baznas in managing zakat in Sukabumi Regency. Mustahik encourages them to be more creative and innovative in using funds from Baznas.