摘要：This research examined the problem related to the context of zakat management, in which one thing that is necessary to be maintained is the credibility and accountability of zakat management institutions. The official data of the National Amil Zakat Agency (BAZNAS – Badan Amil Zakat Nasional) suggest that the national zakat collection only reached IDR 3,65 trillion in 2015. The collected zakat was still less than five percent of the total potential. One of the main factors causing the nonoptimal utilization of zakat instruments in the national development is the weakness of zakat management that leads to the non-optimal system of the national zakat management. This research used Enterprise Risk Management (ERM) method with modified Committee of Sponsoring Organization of the Treadway Commission (COSO) approach. In the document of ZCP (Zakat Core Principles), the types of risks that have been identified can be classified into four categories, namely reputation and Muzakki loss risk, disbursement risk, operational risk, and country and transfer risk.
