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This study aims to examine the effectiveness of zakat, infaq and alms (ZIS) productive funds towards the development of the mustahik business in Baitul Mal Banda Aceh. This study uses 4 variables, consisting of mustahik business development as the dependent variable, effectiveness of targeting productive ZIS funds, coaching and supervision as independent variables. This research is a survey using a questionnaire as an instrument. The population in this study is the recipient of productive ZIS in Baitul Mal Banda Aceh. A sample of 100 respondents was selected by random sampling technique. Based on the results of the regression analysis shows that the effectiveness of the target accuracy of productive ZIS funds, coaching and supervision have a positive and significant effect on business development mustahik.
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