Abstract:
The Level of Understanding and Belief In Interests of Paying Mal Zakat Before and in Pandemuc Time Covid-19 intheAgencyAmil Zakat Nasional (BAZNAS) in District North Luwu.At the Office of the National Amil Zakat Agency (BAZNAS) Masamba City, North Luwu Regency, South Sulawesi Province.Supervised by Adil Setiawan, A. Md.Kom., S.E., M.Si., Ak., CA.And Dr.Firman Menne, S.E., M. Si., Ak., CA.The research objective was to determine the understanding and belief in the interest in paying zakat mal before and during the Covid-19 pandemic at the Amil Zakat Agency (BAZNAS) in North Luwu Regency. The object of research is the zakat mal donors who are registered at the National Zakat Agency (BAZNAS) in North Luwu Regency.The analytical tool used is qualitative analysis.The results showed that the level of understanding and trust of the people in North Luwu was still very low.Indicators of understanding, namely being able to interpret and combine several parts so that someone can easily understand.The indicators of trust are reliability, honesty, credibility