This study is a comparative study between Riau Province in Indonesia and Selangor State in Malaysia with the aim of assessing differences in the zakat distribution program in reducing poverty in both regions, using the Tawhidi String Relationship (TSR) theory with a circular causation approach and a dynamic analysis model. The results of the study found that there were differences in the management of zakat in the two regions, differences in the effect of reducing poverty, differences in the amount of zakat collected and differences in the distribution of zakat funds. Research recommendation is Riau Province should unite the management of zakat in one institution to concentrated zakat funds and the distribution of zakat has a stronger multiplier effect in reducing poverty.

Penelitian ini bertujuan untuk mengetahui analisis pengaruh distribusi zakat terhadap implementasi maqasid syariah pada BAZNAS Provinsi Riau, serta bagaimana potensi zakat Provinsi Riau berdasarkan Maqasid Syariah dengan harapan kesejahteraan bagi masyarakat Provinsi Riau. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Model yang digunakan dalam penelitian ini adalah model kausalitas atau hubungan pengaruh. Untuk menguji hipotesis yang diajukan, menggunakan teknik analisis SEM (Structural Equation Model) dengan analisis data menggunakan pendekatan Partial Least Square (PLS). Pada penelitian ini digunakan data primer yang dikumpulkan dengan menggunakan kuesioner dengan jumlah 200 responden mustahik di Provinsi Riau. Penelitian ini menghasilkan penemuan yang menarik diantaranya, pertama pemeliharaan agama berpengaruh signifikan terhadap distribusi zakat efektif. Kedua pemeliharaan jiwa berpengaruh signifikan terhadap distribusi zakat efektif. Ketiga pemeliharaan akal  berpengaruh signifikan terhadap distribusi zakat efektif. Keempat pemeliharaan keturunan berpengaruh signifikan terhadap distribusi zakat efektif. Kelima pemeliharaan harta berpengaruh signifikan terhadap distribusi zakat efektif.

This study is a comparative study between Riau Province in Indonesia and Selangor State in Malaysia with the aim of assessing differences in the zakat distribution program in reducing poverty in both regions, using the Tawhidi String Relationship (TSR) theory with a circular causation approach and a dynamic analysis model. The results of the study found that there were differences in the management of zakat in the two regions, differences in the effect of reducing poverty, differences in the amount of zakat collected and differences in the distribution of zakat funds. Research recommendation is Riau Province should unite the management of zakat in one institution to concentrated zakat funds and the distribution of zakat has a stronger multiplier effect in reducing poverty.

Household accounting is not yet popular in Indonesia due to various factors. Among them are ignorance of its uses, such as providing peace because there is no financial deficit, self-control because following the budget that has been made, and satisfaction when the decisions are made right and the realization of long-term plans as revealed by several studies conducted by scholars in Indonesia. The participants of this community service are the housewives of Bakulan Kue. Because household accounting practices can be carried out by families who already have incomes that exceed the minimum standard of living. This is caused by low income in poor households, all income will be spent on consumption. The information that we provided turned out to be something that had not been practiced by the participants, especially in terms of recording. However, some of the participants have done budgeting in a simpler way by making allocations of daily and monthly expenditures in separate posts but without recording