Abstract
This research aims to analyze and explain the Implementation of Professional Zakat Management at BAZNAS North Kolaka Regency. This research uses a qualitative approach with the data collection method in this research being documentation and interviews with 2 informants with the analytical tool in this research using Statement of Financial Accounting Standards (PSAK 109). The results of this research can be concluded that: professional zakat management at BAZNAS North Kolaka Regency has been implemented in accordance with Statement of Financial Accounting Standards (PSAK 109) based on recording recognition and measurement, presentation and disclosure carried out by BAZNAS North Kolaka Regency. This is demonstrated by the results of financial reports which have been presented in accordance with Statement of Financial Accounting Standards (PSAK 109).
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