Abstrak
<p align="center"><em>The article aims to analyze the effective</em><em>ness</em><em> and efficien</em><em>cy of </em><em> fund of zakat, Infaq, sadaqah and wa</em><em>qf. Their </em><em> collection and distribution is done through Non</em><em>-</em><em>Bank Industry </em><em>(</em><em>IKBN). This research is a library research. The approach used qualitative normative</em><em> in which the </em><em> analysis is</em><em> done </em><em> </em><em>through </em><em>conten</em><em>t</em><em> analysis. The study revealed that the management of zakat funds, infaq, sadaqah, and wakaf collection and distribution done by IKBN is a mutual symbiosis</em><em> (</em><em>mutual</em><em>ly</em><em> benefi</em><em>cial)</em><em> between fund collection and distribution to those who are entitled to receive and utilize. </em><em>By </em><em>unctioning IKBN </em><em>in </em><em>controlling cross-finance rolling in the community such as mosque funds, </em><em>it is </em><em>easy</em><em> to supervise </em><em> financial reports and</em><em> to makt it </em><em> transparent to the community. This can minimize money leaks that are difficult to account for. And the growth of IKBN will increase with a lot of money being managed.</em></p>