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The aims of this paper is to analyze the management of zakat funds by Laznas BSM Umat in the last 3 years (2015-2018). The research method used is a qualitative and descriptive analysis using secondary data in the form of Laznas BSM Umat annual report. The results of this study indicate that: (i). The Laznas BSM Umat distribution and utilization program is spread in several fields, namely: education, social, da'wah, health, economy, humanity, and Al-Qur'an endowments. With the distribution of beneficiary locations throughout Indonesia and several countries in Africa, as well as Asia which was hit by social and human crises; (ii). In managing and distributing ZIS funds and social funds. Laznas BSM Umat formulates 3 (three) superior programs in the form of Mitra Umat Program; Didik Umat Program; and the Simpati Umat Program. Another finding is that the distribution of zakat funds by Laznas BSM Umat is dominated by the poor who are more consumptive in nature. Furthermore, the distribution of zakat funds in the last 3 years (2015-2018) has not been done optimally. The implication of this research is that if the concept of zakat collection and distribution is applied both nationally and multi-nationally, the problem of poverty in Indonesia will be resolved.
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