摘要:The objectives of this research were 1) to analyze the correlation of amil zakat professionalism and accountability of zakat management to the effectiveness of economic empowerment in LAZ Daarut Tauhiid Bogor; 2) to analyze inhibiting and supporting factors from the effectiveness of empowerment spirit in LAZ Daarut Tauhiid Bogor. This research used probability sampling and simple random sampling technique to provide equal chances for each random respondent without looking at the strata of the population. The number of respondents was 159 mustahik. This research used SEM model (Structure Equation Model) to support three simultaneous activities; i.e. checking the validity and instrument reliability (confirmatory factor analysis), testing correlation model on latent variables (path analysis), and getting a model useful for forecasting (equipped with structural model and regression analysis). The results of this research showed that the value of Amil Zakat Professionalism was 0.600, and the value of Zakat Management Accountability was 0.440. Amil Zakat Professionalism Variable (X1) and Zakat Management Accountability (X2) on endogenous variables of the Effectiveness of Community Economic Empowerment (Y) with a value of 0.920 or 92%, and 8% compared to other factors outside the model.