Zakat as an Islamic financial instrument can be used as a tool to equalize income and wealth among the community through its good distribution management. It is very relevant for the MSMEs endurance amidst the uncertain condition likewise covid-19 pandemic. In connection with this regard, Baznas Ponorogo has a Program, named Ponorogo Makmur which is utilizing zakat funds to set up MSMEs owned by mustahik. This paper aims to seeks regarding with how to use zakat funding carried out by BAZNAS Ponorogo in establishing mustahik MSMEs based on the legal basis of zakat. In addition, how is the influence of the Ponorogo Makmur Program's MSMEs growth perceived through the use of the maqashid sharia lens. The findings of this study was BAZNAS Ponorogo with an MSME-based distribution method is projected to be able to respond to difficulties during the COVID-19 pandemic through the Ponorogo Makmur Program. In addition, The distribution of zakat funds by BAZNAS in Ponorogo is in accordance with the Islamic concept, based on a review of maqasid ash�syari'ah, and as well as with Law no. 23 of 2011