Indonesia has a diversity of customs and religions, the majority of which are Muslims, which is about 86% of the 250 million people, or about 200 million people. In this case, zakat has strategic potential that deserves to be developed as an instrument of income distribution in Indonesia. Problems in Indonesia that often occur are the problem of poverty and socio-economic inequality, especially in the aspect of people's income. A case that often occurs in our society is to whom zakat should be given. It is better to channel it directly by muzakki to mustahik or vice versa through amil zakat. To increase income, especially for orphans or widows. Yatim Mandiri provides zakat funds that can be utilized to create a business where the funds will be developed or made productive by mothers to increase their income. This study aims to determine how the effect of empowering Yatim Mandiri zakat funds to increase the income of orphans or poor mothers in Yatim Mandiri, especially in Bogor. This study uses a quantitative method with a descriptive approach. The descriptive approach is the most basic form of research. The results of this study that partially there is no effect of Zakat Funds (X1) with Income (Y), and also there is no influence between Business Length (X2) and Income (Y). In addition, simultaneously (simultaneously) there is also no effect between Zakat Funds (X1) and Business Length (X2) with Income (Y). Keywords: Zakat Fund, Empowerment, Bunda BisaAbstract: References Abdul Ghofur, dkk, Pengaruh Jumlah Produksi dan Kualitas SDM Terhadap Pendapatan Karyawan Pada Konveksi Hijab Al-Vieta Tunggul Paciran, Media Mahardika Vol.19 No. 1 (September 2020), 2. Analisis Peranan Dana Zakat Produktif Terhadap Perkembangan Usaha Mikro Mustahik (penerima zakat) (Studi Kasus Rumah Zakat Kota Semarang). Diponegoro Journal of Economics, 3(1), 1–15. Anwar Hidayat, 2017, Teknik Sampling dalam Penelitian, diakses di https://www.statistikian.com/2017/06/teknik-sampling-dalam-penelitian.html, pada tanggal 10 Desember 2021 Baznas, 2019, Potensi Zakat di Indonesia 2019, diakses di https://www.baznasjabar.org/news/potensi-zakat-di-indonesia-2019, pada tanggal 7 Desember 2021 Damariyah. (2015). Pengaruh Modal Kerja, Lama Usaha, Jam Kerja, Lokasi Usaha dan Tingkat Pendidikan Terhadap Pendapatan Pedagang. Skripsi S1 Program Studi Ekonomi Syari’ah STAIN Pekalongan. Dra. Risyanti Riza, Drs.H. Roesmidi, M.M.2006. Pemberdayaan Masyarakat. Sumedang : ALQAPRINT JATINANGOR), diakses dari http://file.upi.edu/Direktori/FIP/JUR._PEND._LUAR_SEKOLAH/196111091987031001-MUSTOFA_KAMIL/Pengertian_Pemberdayaan.pdf, pada 10 Maret 2022 Feiby Pisga Jacobs, dkk, Pengaruh Pemberdayaan Usaha Kecil Terhadap Peningkatan Pendapatan Usaha di Kecamatan Singkil Kota Manado, JAP No. 31 Vol. III (2015), 2. Firdausa dan Arianti, 2013. Pengaruh Modal Awal, Lama Usaha, dan Jam Kerja Terhadap Pendapatan Pedagang Kios Di Pasar Bintaro Demak. Diponegoro. Journal of Economics. FMB, 2012, Mencermati Potensi Ekonomi Zakat di Indonesia, diakses di https://www.beritasatu.com/ekonomi/62084/mencermati-potensi-ekonomi-zakat-di-indonesia pada tanggal 26 Oktober 2021 Ghozali, Imam. 2011. Aplikasi Analisis Multivariate dengan Program IBM SPSS 19 Edisi 5. Semarang: Badan Penerbit Universitas Diponegoro Husaini, Ayu Fadhlani, Pengaruh Modal Kerja, Lama Usaha, Jam Kerja dan Lokasi Usaha Terhadap Pendapatan Monza di Pasar Simalingkar Medan, Jurnal Visioner dan Strategis Jurusan Manajemen, Vol. 6, No 2 (2017), 112. Lili Baridi, Muhammad Zein, M. Hudri, Zakat Dan Wirausaha, Jakarta Sholikin Jamik, 2021, Pengertian Zakat dan Macamnya Part 1, diakses di https://www.pa-bojonegoro.go.id/Pengertian-Zakat-Dan-Macamnya-Part-1 pada tanggal 9 November 2021 Soekartawi, Faktor-faktor Produksi, Jakarta:,2012, 132. Sugiyono. 2016. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta Sukirno Sadono. (2002). Pengantar Teori Makro Ekonomi. Penerbit PT. Raja Grafindo Persada. Jakarta. Suparyanto, Konsep Dasar Pendapatan Keluarga, diakses dari http://dr-suparyanto.blogspot.com/2014/03/konsep-dasar-pendapatan-keluarga.html, pada tanggal 7 Desember 2021 Vera Laksmi Dewi, Anak Agung Ayu, 2012. Faktor-faktor yang mempengaruhi Pendapatan Pedagang Canang di Kabupaten Badung. Tesis Denpasar : Universitas Udayana Wicaksono Deddy .T. (2011). Analisis Faktor-Faktor Yang Mempengaruhi Pedagang Kaki Lima Penjual Bakso du Kota Semarang. Yatim Mandiri, Profil Yayasan Yatim Mandiri, diakses di https://www.yatimmandiri.org/about/profil, pada tanggal 26 Oktober 2021 Yatim Mandiri, Program Pemberdayaan, diakses di https://www.yatimmandiri.org/program/pemberdayaan, pada tanggal 26 Oktober 2021 Yatim Mandiri, Yatim Mandiri Gencarkan Program Pemberdayaan di Bogo,r diakses di https://www.yatimmandiri.org/read/yatim-mandiri-gencarkan-program-pemberdayaan-di-bogor, pada tanggal 21 April 2022