Abstract. Zakat is one of the concepts offered by religion to overcome poverty because the purpose of zakat is not only to support the poor consumptively but has a more permanent goal, namely to empower one's life, so that they can enjoy prosperity and can keep them from poverty. Related to this, PZU KLP Pameungpeuk Bandung Regency is also encouraged to have commitments and obligations in overcoming poverty. However, the use of zakat funds by mustahik from PZU KLP Pameungpeuk is still not optimal and the amilin are not optimal in providing guidance to mustahik. Therefore, the research is focused on analyzing the values of Maqashid Syariah on the implementation of productive zakat distribution at PZU KLP Pameungpeuk Bandung Regency. The research method used is descriptive analytical to examine the implementation of productive zakat distribution at PZU KLP Pameungpeuk Bandung Regency in terms of the provisions of Maqashid Syariah Values in a normative juridical manner. The results showed that the implementation of productive zakat utilization carried out by the amil zakat institution PZU KLP Pameungpeuk Bandung Regency which was implemented into the Prospect program aimed at increasing business capital for mustahik was in line with maqashid sharia values, especially in the elements of hifdzu diin, hifdzu nafs, and hifdzu maal. Abstrak. Zakat merupakan salah satu konsep yang ditawarkan agama untuk menanggulangi kemiskinan karena tujuan zakat tidak sekedar menyantuni orang miskin secara konsumtif tetapi mempunyai tujuan yang lebih permanen yaitu untuk memberdayakan kehidupan seseorang, sehingga bisa menikmati kesejahteraan dan dapat menjauhkannya dari kemiskinan. Terkait hal tersebut, PZU KLP Pameungpeuk Kabupaten Bandung turut didorong untuk memiliki komitmen dan kewajiban dalam menganggulangi kemiskinan. Namun, penggunaan dana zakat oleh para mustahik dari PZU KLP Pameungpeuk masih kurang optimal serta para amilin belum masksimal dalam memberikan pengarahan kepada mustahik. Oleh karena itu, penelitian difokuskan untuk menganalisis nilai-nilai Maqashid Syariah terhadap pelaksanaan penyaluran zakat produktif di PZU KLP Pameungpeuk Kabupaten Bandung. Metode penelitian yang digunakan adalah deskriptif analitis untuk meneliti pelaksanaan penyaluran zakat produktif di PZU KLP Pameungpeuk Kabupaten Bandung ditinjau dari ketentuan Nilai-nilai Maqashid Syariah secara yuridis normatif. Hasil penelitian menunjukkan bahwa Pelaksanaan pendayagunaan zakat produktif yang dilakukan lembaga amil zakat PZU KLP Pameungpeuk Kabupaten Bandung yang diimplementasikan ke dalam program Prospek yang ditujukan untuk menambah modal usaha bagi para mustahik telah sejalan dengan nilai-nilai maqashid syariah terutama pada unsur hifdzu diin, hifdzu nafs,dan hifdzu maal.
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