Development of Zakat, Infaq and Shadaqah (ZIS) Distribution Governance in The Zakat Collection Unit of IAIN Madura

This study aims to examine the management and development of Zakat, Infaq, and Alms (ZIS) distribution governance at the Zakat Collection Unit (UPZ) of IAIN Madura. The background is the significant potential of ZIS in Pamekasan, a region with a predominantly Muslim population, yet still facing high levels of poverty. This study used a qualitative, empirical approach. The researcher acted as a participant observer. Data were collected from primary and secondary sources through unstructured interviews, observation, and documentation. Data analysis was conducted through condensation, presentation, and drawing conclusions, while data validity was tested using triangulation techniques and observational diligence. The results indicate that the UPZ of IAIN Madura has managed ZIS through five flagship programs. The main obstacles include low awareness of zakat among the academic community, limited digital technology, and a lack of effective outreach. The development of transparent, accountable, and efficient governance is needed to increase public trust and optimize fund distribution. This research recommends further studies to ensure the effectiveness of implementing a digital system in ZIS management, as well as to measure the long-term impact of IAIN Madura's UPZ programs to ensure the sustainability of the social and economic impact generated by the beneficiaries in the future.