Al-Muamalat: Jurnal Ilmu Hukum & Ekonomi Syariah.Vol. 6 No.2. Edisi:2 hal 12-27 P-ISSN 2460-5115|E-ISSN 2656-288X DOI: 10.32505/muamalat.v6i2.3015 Dian Adi Perdana dan Ayulinda Djufri 12 Management Of Zakat Fitrah During The Pandemic Period In Boalemo, Gorontalo Dian Adi Perdana Institut Agama Islam Negeri Sultan Amai Gorontalo dianadiperdana@iaingorontalo.ac.id Ayulinda Djufri Institut Agama Islam Negeri Sultan Amai Gorontalo ayulindadjufri107@gmail.com Abstract Zakat fitrah must be paid by every Muslim, both young and old as a form of cleansing himself from all the traits and behaviors that have been done during the month of Ramadan and before. Not only that, zakat fitrah helps brothers who are in trouble in welcoming the victory day at the end of the month of Ramadan, those who are poor, poor people, amil zakat, people in debt, riqob, people who struggle with fi sabilillah, converts and ibn sabil are entitled to help. Indonesia, which is the largest Muslim country, of course always finds basic social problems. One of them is the empowerment of zakat fitrah for the poor. This research examines the management of zakat fitrah in Diloato Village, Boalemo Regency during the outbreak, namely covid-19 which encourages everyone to carry out activities without ignoring health protocols. This study uses a qualitative method that focuses on social analysis according to the realities of people's lives, which then collects data by producing descriptive data from the speakers as well as observing people's behavior, namely muzakki, amil and mustahiq. The data is analyzed so that it can be presented optimally and can draw conclusions according to the problems found. The results of this study show that the Covid-19 pandemic is not an obstacle and an obstacle for amil zakat to collect zakat fitrah from muzakki and distributed to mustahiqs in various ways while still promoting health protocols, because social needs need more attention by all parties without exception. Keywords: Management, Zakat, Zakat Fitrah Abstrak Zakat fitrah wajib dibayarkan oleh setiap muslim baik tua maupun muda sebagai bentuk pembersihan diri dari segala sifat dan perilaku yang telah dilakukan selama bulan Ramadhan dan sebelumnya. Bukan sampai di situ, zakat fitrah membantu saudara- saudara yang kesusahan dalam menyambut hari kemenangan di penghujung bulan Ramadhan, mereka yang termasuk orang-orang fakir, orang- orang miskin, amil zakat, orang yang berhutang, riqob, orang yang berjuang fi