ABSTRACT
Poverty still remains a global problem. Previous studies have been widely conducted into this issue, and these have used various perspectives related to aspects of poverty, such as fundamental and macroeconomic aspects. However, research that focuses on methods to manage zakat institutions still does not exist, despite zakat’s role as a tool to alleviate poverty in Islam. This study used a qualitative approach through multiple cases study, and aims to determine the zakat fund management strategies at the National Zakat Agency (BAZNAS) and the Institute of National Zakat Al-Azhar (LAZNAS Al-Azhar) in East Java. In this research, the most fundamental aspects in Lembaga Amil Zakat (LAZ) and Badan Amil Zakat (BAZ) in the internal management and control development category of a Zakat Scorecard Model were addressed. The stage of development and optimal control, if implemented, will affect the performance of LAZ and BAZ, directly related to muzakki trust. Muzakki confidence on the performance of LAZ and BAZ determines the size of the funds that can be collected. Then, in the next stage will affect the financial control of the funds collected. LAZ and BAZ have support, so that they can carry out the operations of the institution or enter the operational phase control, which is the stage of the distribution of funds to mustahik
