Measuring Professionalism in Zakat Management Institution in East Java
Zakat is a fiscal instrument in Islam. This is because zakat functions as a media for the distribution of income of people from the able class to the poor. Maximum accumulation and its effectivity and targeted distribution are expected to be able to alleviate the poverty of the community in the fields of economy, education, health, and social in general. The management of zakat is an important thing to maximize the function of collection and distribution; therefore, it is necessary to have institutions that specifically manage it. The performance of the institution must be transparent and trustworthy of the community, so that the trust of the community continues to increase and the collection fund also grows. The purpose of this study is to find out, assess, and analyze the professionalism of the performance of zakat management institutions (BAZ and LAZ). This study uses a qualitative study approach, with a case study strategy and explorative analysis, which aims to identify and measure the professional performance of zakat management institutions. The results of this study are that the performance of zakat institutions in East Java observed with the GCG approach has a value of 89.79%, which is a very good category in performance and professionalism in terms of (i) the right of the advisor of LPZ, (ii) corporate governance policy, (iii) corporate governance practices, (iv) transparency/disclosure of financial conditions, and (v) audit. The implication of these studies are as follows: it is expected that LPZ is increasingly sensitive to the sophistication of the system, responsive to the muzaki need, in order to maintain a level of trust so that it can be used as a reference and evaluation material for the performance of zakat institutions, especially in maintaining public trust (muzaki).
Keywords: performance, zakat management agency, GCG
 Forum for Corporate Governance in Indonesia. (2001). Corporate Governance SelfAssessment Checklist. Jakarta: Citra Grha.
 Hwang, H. and Suárez, D. F. (2005). Lost and found in the translation of strategic plans and websites, in B. Czarniawska and G. Sevón (eds.) Global Ideas: How Ideas, Objects and Practices Travel in the Global Economy, pp. 71–93. Malmo, Sweden: Liber AG.
 Nasution, M. E. dkk. (2009). Indonesia Development Report 2009. Jakarta: PEBS FEUI and CID.
 Prasetyo, A. (2015). Pengaruh Kepemimpinan Islami dan Kompensasi Finansial terhadap Komitmen dan Etos Kerja Islami serta Kinerja Karyawan pada Unit Usaha di Pondok Pesantren Jawa Timur. Disertasi tidak dipublikasikan Program Doktotal Ekonomi Islam Sekolah Pascasarjana Universitas Airlangga Surabaya.
 Sabet, M. G. and Klingner, D. (1993). Exploring the impact of professionalism on administrative innovation. Journal of Public Administration Research and Theory, vol. 3, no. 2, pp. 252–266.
 Smith, S. R. and Lipsky, M. (1993). Nonprofits for Hire: The Welfare State in the Age of Contracting. Cambridge, MA: Harvard University Press.
 Widiastuti, T., et. al. (2016). Menakar Profesionalisime Nazhir Wakaf di Indonesia: Sebuah Studi Analisis Konten. Jurnal tidak terpublikasi.
 Sumanto, A. (2018). Model Pengukuran Kinerja Lembaga Amil Zakat Berdasarkan Perspektif Maqashid Syariah. Disertasi Sekola Pascasarjana Program Studi Doktoral Ekonomi Islam Universitas Airlangga, tidak dipublikasi.
 Widiastuti, T. (2013). Pengaruh Kepatuhan Seorang Muslim Berzakat (Muzakki), Kinerja Lembaga Zakat di BAZ dan LAZ Terhadap Kesejahteraan Mustahiq. Thesis, Surabaya, Program Pasca Sarjana Universitas Airlangga.
 Vanany, I. (2009). Performance Measurement: Model dan Aplikasi. Cetakan Kedua: ITS Surabaya Press.
 Zarkasyi, M. W. (2008). Good Corporate Governance: Pada Badan Usaha Manufaktur, Perbankan, dan Jasa Keuangan Lainnya. Penerbit Alfabeta: Bandung.
 Interview with the General Treasurer of the National Orphanage Amil Zakat Institution (LAZNAS). Mr. Bagus Sembodo, August 29, 2018.
 Interview with Muzaki Yatim Mandiri National Amil Zakat Institution (LAZNAS). Mr. Sahid, September 2, 2018.
 Interview with the Head of ZIS Collection Division of the National Java Amil Zakat Agency (BAZNAS). Mr. Kholik, September 2, 2018.
 Interview with the Head of ZIS Distribution Division of the National Java Amil Zakat Agency (BAZNAS). Mr. Candra, August 22, 2018.