ABSTRACT
This research is inspired by the fact that in Indonesia, the development of zakat institutions that manage zakat, infaq and shadaqah are increasingly growing as a social movement (civil society). Nevertheless, there is a gap between the enormous zakat potential (more than 217 trillion) and the insignificant zakat realization (around 5 trillion). The data shows that the performance of the Amil Zakat Institution is still very low. Many factors are supposedly considered as factors causing the low performance of zakat institutions. In addition to the under-capacity governance, low consumer trust is also deemed as one of the other contributing factors. The causes of low consumer trust include the level of zakat institutions compliance to sharia principles and other provisions. BAZNAS West Java Province as a government-based zakat institution that manages zakat must meet the sharia principles. The research method used is a case study on the BAZNAS of West Java Province that has been audited by sharia and has achieved an opinion in accordance with sharia. Sharia audits are conducted at the planning, implementation and reporting stages of sharia audits. Descriptive research results show the relation-ship between sharia audits as proof of compliance with sharia principles with the level of consumer (muzaki and mustahik) trust. This is indicated by the increasing number of muzaki who deposit their zakat funds at the BAZNAS of West Java Province.
