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This paper examines the Concept of Income Distribution in Islam through the Zakat Fund which is managed as a source of funds in improving better conditions in the socio-economic poor population in the fields of education, housing, and income to support the economic growth of West Java Province. This study uses a sample test through a quantitative method and real data to observe the correlation and potential contribution of zakat from Muslim residents who work in West Java region to the distribution of income of the poor population. For each observation variable, before-and-after regression and comparison tests are associated with the potential of zakat as a concept of the distribution of Sharia or Islamic income. Hypothesis testing of two means is used to obtain different observational results from the results of this study. There is significant diversity in the socio-economic conditions of the poor before and after the implementation of the concept of distribution of Sharia or Islamic income in West Java Province. Likewise, the hypothesis testing shows that Sharia or Islamic income distribution has a significant influence on socio-economic conditions in the fields of education, proper housing, and income of the poor population on the growth of the regional economy of West Java (GRDP). With the diversity of relationships and influences among socioeconomic variables, e.g. the income of poor people after the calculation of Zakat and improper housing with the distribution of income with the concept of Islam have opposite relationships. However, the unidirectional relationship occurs in the education on theeconomic growth of the West Java regional domestic. 

Implementasi Konsep Distribusi Pendapatan dalam Islam untuk Meningkatkan Kondisi Sosial Ekonomi Masyarakat di Provinsi Jawa Barat