EMPOWERING ISLAMIC PHILANTHROPY: ANALYSIS OF ENTREPRENEURIAL CAPITAL ASSISTANCE PROGRAM BY LAZISMU SURABAYA CITY

Purpose of the study: This paper aims to analyze how the Lazismu of Muhammadyah regional leadership (PDM) of Surabaya City collect to manage and distribute Islamic philanthropic funds (zakat, infaq, shodaqoh, and waqaf) to empower micro-business through the Entrepreneurial Capital Assistance program (BMW). Methodology: This research uses the qualitative approach with case study research design. Results: The results show that the distribution of Islamic philanthropic funds (ZISWAF) in the BMW program greatly empowers the people's economy. Applications of this study: This research can be used for the universities, teachers, and students. Novelty/Originality of this study: LAZISMU Surabaya (Muhammadiyah institution of collecting zakat) is part of an institution of collecting zakat under peoples’ organization