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The Badan Amil Zakat Nasional Kalimantan Timur (Baznas Kaltim) is one of the institutions that play an important role in developing the economy in Kalimantan Timur Province, especially in alleviating poverty. Therefore, the Baznas Kaltim needs to give the distribution of zakat fairly to mustahiq. Mustahiq who receives zakat every year is given special coaching in developing entrepreneurship. The purpose of this study is to analyze what factors affect business performance at mustahiq in East Kalimantan baznas. This research uses the method of naturalistic-qualitative research (naturalistic-qualitative research). The study uses unstructured interviews. There were five people who became informants in this study. This study found that entrepreneurial spirit is very helpful in motivating in business development. Financing is the most important thing in developing a business. The financing is used for operational activities mustahiq. Interestingly, many mustahiq do not need technology in developing their business because of limited skills. So that required maximum assistance from BAZNAS Kaltim. Self-motivation mustahiq in work is very important in developing themselves and their business. In the work required the application of principles of efficiency and benefits while maintaining environmental sustainability. In addition, mustahiq expected to think to get the balance between the treasures with worship. So, after successful in work mustahiq should always be grateful to Allah SWT. Keywords—mentoring, entrepreneurship, business performance, mustahiq.

Factors on Mustahiq's Business Performance Through Productive Zakah at the Baznas in Kalimantan Timur Province