Analisis Strategi Pengurusan Zakat Dalam Mendepani Covid-19: Tinjauan Di Unit Zakat, Sedekah Dan Wakaf UiTM Cawangan Kelantan (UZSW)

The COVID-19 outbreak has been spreading around the world for almost two years. The spread of this epidemic has led the World Health Organization (WHO) to declare COVID-19 as a pandemic as it has affected various sectors especially the economic, social, educational and borderless health sectors. This situation also affects zakat institutions and centers when the poverty rate among students and those affected by health problems increases. At the same time, the number of those who still drop out of receiving zakat assistance remains the same. Apart from that, the inefficient data recording of the asnaf group is also one of the problems faced in the distribution of aid. This requires institutions and zakat centers to formulate new strategies in the face of this pandemic. Thus, this study examines the strategy of the Zakat Sedekah and Wakaf Unit of UiTM Kelantan Branch (UZSW) in the management of zakat to face the COVID-19 pandemic. This study uses a qualitative method. Data was collected from secondary data, namely the annual report to obtain data related to UZSW from 2020 to 2021. Primary data was also used through interviews to obtain accurate information on the distribution of zakat asnaf students. Observation methods are also used to understand the work of UZSW in ensuring the distribution of zakat is implemented effectively. As a result, several themes were defined from the data before being analyzed based on content analysis method.