Zakat produktif efektif sebagai instrumen pembangunan ekonomi berkelanjutan untuk pengentasan kemiskinan dan pemberdayaan mustahik menjadi muzaki. Tujuan studi ini untuk memperoleh jawaban terhadap pertanyaan penelitian: Pertama, bagaimanakah kinerja zakat produktif untuk pengentasan kemiskinan dan pemberdayaan mustahik menjadi muzaki di Badan Amil Zakat Nasional Jawa Tengah? Kedua, bagaimanakah konstruksi sharia governance zakat produktif untuk pengentasan kemiskinan dan pemberdayaan mustahik menjadi muzaki di Badan Amil Zakat Nasional Jawa Tengah? Ketiga, bagaimanakah model sharia governance zakat produktif untuk pengentasan kemiskinan dan pemberdayaan mustahik menjadi muzaki di Badan Amil Zakat Nasional Jawa Tengah?
Sudi ini digunakan pendekatan penelitian kualitatif fenomenologi. Partisipan penelitian adalah para Amil zakat produktif di Badan Amil Zakat Nasional Provinsi Jawa Tengah, Kota Semarang dan Kabupaten Karanganyar. Jawaban terhadap pertanyaan penelitian digali berdasarkan pengalaman Amil zakat produktif mengenai fenomena kinerja zakat produktif, konstruksi sharia governance zakat produktif dan model sharia governance zakat produktif untuk pengentasan kemiskinan dan pemberdayaan mustahik menjadi muzaki.
Hasil studi ini menyatakan bahwa: Pertama, kinerja zakat produktif untuk pengentasan kemiskinan dan pemberdayaan mustahik menjadi muzaki di Badan Amil Zakat Nasional Jawa Tengah lebih tinggi dibanding kinerja zakat produktif nasional. Kedua, konstruksi sharia governance zakat produktif untuk pengentasan kemiskinan dan pemberdayaan mustahik menjadi muzaki di Badan Amil Zakat Nasional Jawa Tengah dibangun berdasarkan konsep, struktur dan mekanismenya. Konsep sharia governance zakat produktif dibangun berlandaskan syariat Islam, prinsip-prinsip ekonomi Islam dan kepastian hukum. Struktur sharia governance zakat produktif dibangun berlandaskan organ shura dan hisbah. Mekanisme sharia governance zakat produktif dibangun berlandaskan prinsip-prinsip kepatuhan syariah, amanah, akuntabilitas, transparansi, keadilan dan kesetaraan. Ketiga, model sharia governance zakat produktif untuk pengentasan kemiskinan dan pemberdayaan mustahik menjadi muzaki di Badan Amil Zakat Nasional Jawa Tengah mencakup perencanaan, pelaksanaan, pengendalian dan pelaporan zakat produktif.

ABSTRACT:
Productive zakat is effective as an instrument of sustainable economic development for poverty alleviation and empowerment of mustahik to become muzakki. The purpose of this study is to obtain answers to research questions: First, how is the performance of productive zakat for poverty alleviation and empowerment of mustahik to become muzakki in the Central Java National Amil Zakat Agency? Second, how is the construction of productive zakat sharia governance for poverty alleviation and empowerment of mustahik to become muzakki in the Central Java National Amil Zakat Agency? Third, how is the sharia governance model of productive zakat for poverty alleviation and empowerment of mustahik to become muzaki in the Central Java National Amil Zakat Agency?
This study used a phenomenological qualitative research approach. The research participants were productive zakat Amil’s at the National Amil Zakat Agency of Central Java Province, Semarang City and Karanganyar Regency. The answers to the research questions are explored based on the experience of productive zakat Amil regarding the phenomenon of productive zakat performance, the construction of productive zakat sharia governance and productive zakat sharia governance models for poverty alleviation and empowerment of mustahik to become muzaki.
The results of this study state that: First, the performance of productive zakat for poverty alleviation and empowerment of mustahik to become muzaki at the National Amil Zakat Agency of Central Java is higher than the performance of national productive zakat. Second, the construction of productive zakat governance for poverty alleviation and empowerment of mustahik to become muzaki in the National Amil Zakat Agency of Central Java is built based on the concept, structure, and mechanism. The concept of productive zakat sharia governance is built based on Islamic law, Islamic economic principles, and legal certainty. The structure of sharia governance of productive zakat is built based on the shura and hisbah organs. The productive zakat governance mechanism is built based on the principles of sharia compliance, trustworthiness, accountability, transparency, justice, and equality. Third, the sharia governance model of productive zakat for poverty alleviation and empowerment of mustahik to become muzaki in the Central Java National Amil Zakat Agency includes planning, implementation, control, and reporting of productive zakat.