AbstractsThis research aim to know management form and level of fund of ZIS, and know process record-keeping of report fund management of ZIS at Baitul Maal Muamalat (BMM) Jogjakarta. Desain Research was explorative descriptive with qualitative approach, technique intake of data with observation, book study and interview. Pursuant to result of research, process record-keeping of financial statement have as according to Islam syariat, that is intake of rights of amil equal to 12,5% and intake of fund of infaq which may not more than 30%. But in compilation of financial statement less is paying attention of carefulness in its record-keeping, so that less can comprehend by external stakeholders. Therefore, need the existence of repair again in record-keeping of fund report that is have to be equalized among/between internal management and also eksternal stakeholders. Then addition of organizer fund note in compilation of better report again by conducting dissociation between rights portion of amil fund portion and of infaq taken.Keywords: fund report, religious obligatory (zakat), infaq, shadaqah AbstrakPenelitian ini bertujuan untuk mengetahui bentuk pengelolaan dan besarnya dana ZIS, dan mengetahui proses pencatatan laporan pengelolaan dana ZIS pada Baitul Maal Muamalat (BMM) Jogjakarta. Desain Penelitian deskriptif eksploratif dengan pendekatan kualitatif, teknik pengambilan data observasi, wawancara dan studi pustaka. Berdasarkan hasil penelitian, proses pencatatan laporan keuangan sudah sesuai dengan syariat Islam, yaitu pengambilan hak amil sebesar 12,5% dan pengambilan dana infaq yang tidak boleh lebih dari 30%. Tetapi dalam penyusunan laporan keuangan kurang memperhatikan kehati-hatian dalam pencatatannya, sehingga kurang bisa dipahami oleh pihak eksternal. Oleh karena itu, perlu adanya perbaikan lagi dalam pencatatan laporan dana yaitu harus disamakan antara pihak internal maupun eksternal dan penambahan catatan dana pengelola dalam penyusunan laporan lebih baik lagi dengan melakukan pemisahan antara porsi hak amil dan porsi dana infaq yang diambil.Kata kunci: laporan dana, zakat, infaq dan shadaqah