ABSTRACT This study examines the impact of the empowerment of zakat on the level of material welfare and spiritual welfare of mustaḥiq recipients of Al Azhar Laznas alms in Baran, Mundu and Siyono villages, Eromoko District, Wonogiri Regency based on the CIBEST Index (Center of Islamic Business and Economics Studies). The research data was obtained through a quantitative approach to 59 household respondents with data collection techniques in the form of interviews and questionnaires. The analysis technique in this study used the paired data t-statistic test, and the CIBEST Index. Based on the CIBEST Index, the number of mustahik households in quadrant I has increased by 54 percent. While in quadrant II decreased by 27 percent, and in quadrant III and quadrant IV decreased by 8 percent and 19 percent. The results of this study indicate that there is an impact of the empowerment of zakat on the material and spiritual well-being of household mustahik before and after receiving zakat assistance. Keywords: CIBEST indeks; Kesejahteraaan; Zakat. ABSTRAK Penelitian ini mengkaji dampak pemberdayaan zakat terhadap tingkat kesejahteraan material dan kesejahteraan spiritual mustaḥiq penerima bantuan zakat Laznas Al Azhar di Desa Baran, Mundu, dan Siyono, Kecamatan Eromoko, Kabupaten Wonogiri berdasarkan Indeks CIBEST (Center of Islamic Business and Economics Studies). Data penelitian diperoleh melalui pendekatan kuantitatif kepada 59 responden rumah tangga mustahik dengan teknik pengumpulan data berupa wawancara dan pengisian kuesioner. Teknik analisis pada penelitian ini menggunakan uji t-statistik data berpasangan, dan Indeks CIBEST. Berdasarkan Indeks CIBEST, jumlah rumah tangga mustahik yang berada pada kuadran I mengalami peningkatan sebesar 54 persen. Sedangkan pada kuadran II menurun sebesar 27 persen, dan pada kuadran III serta kuadran IV menurun sebesar 8 persen dan 19 persen. Hasil penelitian ini menunjukkan bahwa terdapat dampak pemberdayaan zakat terhadap kesejahteraan material maupun spiritual rumah tangga mustahik sebelum dan sesudah menerima bantuan zakat. Kata Kunci: Indeks CIBEST; Kesejahteraaan; Zakat.
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