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Abstract Calculation of the Village Zakat Index Value is the aim of research conducted in Buhu, Iloponu, East Limehe, Toyidito and Tonala Villages. The method used is a descriptive quantitative approach. The samples in this study were the 5 poorest villages in Gorontalo Regency, namely Buhu Village, Iloponu Village, East Limehe Village, Toyidito Village, and Tonala Village. Data collection instruments through observation, questionnaires and documentation. By using primary data sources obtained directly from respondents related to research and secondary data obtained from books, journals and previous research. The informants in this research were village officials and the community. The results of the Zakat Index calculation, Tonala Village has the lowest overall index value of 0.45. Thus, this figure is in the quite good category, so consideration needs to be taken when providing assistance. Keywords: Zakat Village Index, Zakat Community Development Abstrak Perhitungan Nilai Indeks Desa Zakat merupakan tujuan dari pada penelitian yang dilakukan di Desa Buhu, Iloponu, Limehe Timur, Toyidito dan Desa Tonala. Metode yang digunakan yakni pendekatan kuantitatif Deskriptif. Sampel pada penelitian ini adalah 5 Desa termiskin di Kabupaten Gorontalo yaitu Desa Buhu, Desa Iloponu, Desa Limehe Timur, Desa Toyidito, dan Desa Tonala. Instrumen pengumpulan data melalui observasi, angket dan Dokumentasi. Dengan menggunakan sumber data primer diperoleh langsung dari responden yang berkaitan dengan penelitian dan data sekunder diperoleh dari buku, jurnal dan penelitian terdahulu. Informan dalam penelitian ini adalah aparat desa dan masyarakat. Hasil perhitungan Indeks Zakat, Desa Tonala memiliki nilai indeks terendah secara keseluruhan sebesar 0,45. Dengan demikian, angka ini berada pada kategori cukup baik, sehingga perlu adanya pertimbangan dalam pemberian bantuan. Kata Kunci: Indeks Desa Zakat, Zakat Community Development

Philanthropy is an important thing in Islam. The form of its activities originates from religion which originates from the Qur'an and Hadith, it seems that there are zakat, infaq, alms and waqf institutions which have been improved through the mechanism of ijtihad mediation and as a result have become highly admired, widespread and practiced in the life practices of Muslim society since the beginning Islam is growing. In this article, we examine the Transformation of Islamic Philanthropy which focuses on the Transformation of Islamic Philanthropy as a Model for Empowerment of Zakat, Infaq, Alms, Waqf (Ziswaf). This research is descriptive qualitative in nature, namely analyzing Islamic philanthropy, using the "Library Research" literature study approach. The results show that philanthropy is important in Islam. Philanthropy stems from the desire to harness and strengthen community independence. Throughout its history, philanthropy has developed into two forms: traditional philanthropy and social justice philanthropy. In the era of digital philanthropy entering a new era. The combination of the digital world and modern philanthropy can become digital philanthropy. So that philanthropic movements can be carried out on various social media.