Implementation of Zakat Core Principles in NU CARE LAZISNU Surabaya

General Background: Zakat, Infaq, and Sadaqah (ZIS) are foundational instruments inrnrnIslamic finance aimed at achieving social justice and reducing poverty. SpecificrnrnBackground: Despite Indonesia’s immense zakat potential, its realization and distributionrnrnremain suboptimal due to low public understanding and uneven governance.KnowledgernrnGap: Prior studies have not sufficiently analyzed how grassroots zakat institutions adopt thernrnZakat Core Principles (ZCP), particularly regarding transparency, efficiency, andrnrnempowerment. Aims: This study investigates the application of ZCP in the distribution of ZISrnrnat NU CARE LAZISNU Simokerto, a local zakat management unit under Nahdlatul Ulama.rnrnResults: The findings reveal that NU CARE LAZISNU Simokerto successfully implementsrnrnvarious ZCP aspects, including legal compliance, accountability, internal and external audits,rnrnfinancial transparency, professional amil training, and a dual strategy in ZIS distributionrnrn(consumptive and productive). Novelty: Unlike previous studies focusing on nationalrnrninstitutions, this study provides an in-depth look at a grassroots-level zakat organization,rnrnhighlighting its operational alignment with 18 ZCP indicators. Implications: The NU CARErnrnLAZISNU Simokerto model illustrates how structured governance and communityrnrnengagement can optimize zakat management and serve a replicable framework for similarrnrninstitutions, potentially transforming mustahik into muzakki through productive programs.