During this hard period of COVID-19 pandemic, the role of the zakat institution is crucial. Channeling direct cash assistance from zakat, infaq and alms, both from zakat collection units and from the community can help those in distress. For zakat payment, the distribution can be focused on the poor who are directly affected by COVID-19, as one who has the right to receive it (mustahik) (Azwar, 2020).

BAZNAS and other zakat institutions in Indonesia have taken a series of actions to assist the government in dealing with the COVID-19 pandemic. In handling COVID-19, BAZNAS compiled six clusters and mustahik targets, including educators and da'wah clusters, SME clusters, informal labor clusters, formal labor clusters, layoff victims and unemployment clusters, and other clusters (Puskas BAZNAS RI, 2020).

Related to the program that BAZNAS has contributed to society, BAZNAS urges the need to survey perception of the society to find out the response and awareness of the community towards the activities programs that have been carried out by BAZNAS during the COVID-19 pandemic.

The results of the study found that the public had a very good perception that BAZNAS had made concrete efforts in handling the COVID-19 pandemic in Indonesia. Generally, the performance of BAZNAS in handling the impact of the COVID-19 pandemic received a "very satisfying" rating from the respondents. The society highly appreciates BAZNAS' contribution in assisting the community and hence recognizes BAZNAS as a trusted institution for channeling aid that is supported by campaign efforts through social media to encourage people to donate more. In addition, BAZNAS is also considered sharia compliance in channeling funds. This means that there are no parties or other interests that influence or utilize BAZNAS in its distribution of funds except the rules that have been regulated in Islamic Sharia for the utilization of ZIS funds.


Rep: Puskas BAZNAS