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Management of zakat by Zakat Management Organization (OPZ) must comply with Islamic law. Shariah supervisory board (SSB/SSB) is responsible for ensuring Sharia compliance of Amil Zakat Institution (LAZ), but so far there is no clear provision regarding Sharia Supervisory Board (SSB) at National Zakat Board (BAZNAS). Both must undergo Shariah audit (Shariah compliance audit). More importantly for LAZ, a Shariah audit is a requirement to apply for a permit extension. This study aims to analyze the implementation of Shariah Governance and auditing at OPZs in Indonesia. This study uses a qualitative approach. Data consists of secondary and primary data collected through documentation and interview techniques. The informants of this study were OPZ amil, Public Accounting Firm (KAP) auditors, and the Ministry of Religion. The results of the study indicate that the implementation of Sharia Governance in OPZ is still not going well. It is known that several SSB in LAZ are not actively carrying out their duties so that no one supervises the Sharia aspect in zakat management. There are still many OPZs that have not yet been audited by the Ministry of Religion. This study recommends that the SSB structure in OPZ be strengthened, both in LAZ and BAZNAS, to get satisfactory results in the Shariah audit.
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