“…In the other hand, amil zakat institutions also need laws, ministerial regulations, institutional governance [31], financial reports and accountability [32], changing the paradigm of society that zakat is not only for trivial and social activities only, the performance of amil zakat institutions to be professionalism [14], innovation, creativity, discipline, technology [33], internal audits [35], GCG, early warning systems, law enforcement, non financial audits, support [34] & [38], increased competence and capcity, programs, collaboration and synergy [36], business units [37], empowerment programs, socialization, cooperation [39], zakat indicators [40], management, competence, comfort, care [41], facilities, and strategic location [42]. as well as to find out the primary needs of muzakki and amil zakat institutions.…”