ABSTRAKPenelitian ini bertujuan untuk mengetahui peran LAZISMU dalam pemberdayaan ekonomi masyarakat Surabaya melalui pendistribusian zakat, infaq, dan sedekah pada masa pandemi covid-19. Pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan kualitatif deskriptif dengan metode studi kasus. Informan dalam penelitian ini terdiri dari pengurus LAZISMU Surabaya dan anggota program UMKM BMW yang menerima pinjaman modal pada masa pandemi covid-19. Pengumpulan data dilakukan dengan teknik observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa pada masa pandemi covid-19 LAZISMU Surabaya berhasil memberdayakan ekonomi masyarakat Surabaya melalui program UMKM BMW di mana keberhasilan pemberdayaan ekonomi LAZISMU Surabaya diukur dengan indikator pembelian kebutuhan pokok, kebutuhan tambahan, pendidikan, kesehatan, jaminan ekonomi, kepedulian sosial dan ibadah. Kata Kunci: Pemberdayaan, Pendistribusian, Zakat, infaq, Sedekah, Covid-19. ABSTRACTThis study aims to determine the role of LAZISMU in the economic empowerment of Surabaya people through the distribution of zakat, infaq, and shadaqah during the Covid-19 pandemic. The research approach used in this research is a descriptive qualitative approach with a case study method. The informants in this study consisted of LAZISMU Surabaya administrators and members of the BMW MSME (Micro, Small and Medium Enterprises) program who received capital loans during the covid-19 pandemic. The data was collected by means of observation, interview and documentation techniques. The results showed that during the covid-19 pandemic LAZISMU Surabaya succeeded in empowering the economy of Surabaya community through the BMW MSME (Micro, Small and Medium Enterprises) program where the success of LAZISMU Surabaya's economic empowerment was measured by indicators of necessities purchase, additional needs, education, health, economic security, social care and religious activity.Keywords: Role, Empowerment, Distribution, Zakat Infaq Alms, Covid-19.