Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Volume 10 (2), July 2018 P-ISSN: 2087-135X; E-ISSN: 2407-8654 Page 441 - 456 Received: January 15, 2018; Revised: March 10, 2018; Accepted: March 30, 2018 Universitas Padjadjaran. Jl. Dipati Ukur No. 35, Bandung, West Java, Indonesia E-mail: dian.masyita@unpad.ac.id DOI: http://dx.doi.org/10.15408/aiq.v10i2.7237 Abstract. Zakah and its problems are as old as the Islamic civilization. Tis Islamic fnancial instrument is mandatory for Muslims who are capable and expected to reduce the poverty of the people. Te potential of zakah in Indonesia reaching 217 trillion rupiah Indonesia’s GDP should be able to be explored and distributed to Indonesian Muslims as efectively as possible. Potential only remains just a potential if it is not able to be realized into zakah funds collection that is ready to be distributed to the recipient who is entitled to receive it. Te concept of localization/ decentralization can be considered as the best way in zakah disbursement. Te concept of localization/zoning or decentralization in the distribution of zakah funds closely matches the concept of Sharma in the tax disbursement issue that states that the transfer of power, resources and responsibilities from the center to the regions is more efective in alleviating poverty in Indonesia. Keywords: zakah, collection, disbursement, localization, decentralization Abstrak. Zakat dan masalahnya sudah setua peradaban Islam. Instrumen keuangan Islam ini wajib bagi umat Islam yang mampu dan diharapkan bisa mengurangi kemiskinan masyarakat. Potensi zakat di Indonesia mencapai Rp 217 triliun rupiah Indonesia harus dapat dieksplorasi dan didistribusikan ke umat Islam Indonesia seefektif mungkin. Potensi hanya tetap menjadi potensi jika tidak bisa direalisasikan ke dalam pengumpulan dana zakat yang siap dibagikan kepada yang berhak menerimanya. Konsep lokalisasi atau desentralisasi dapat dianggap sebagai cara terbaik dalam pencairan /pendistribusian zakah. Konsep lokalisasi/zonasi/desentralisasi dalam distribusi dana zakat sangat sesuai dengan konsep Sharma dalam masalah pencairan pajak yang menyatakan bahwa pengalihan kekuasaan, sumber daya dan tanggung jawab dari pusat ke daerah lebih efektif dalam mengurangi kemiskinan di Indonesia. Kata kunci: zakat, pengumpulan, pendistribusian, lokalisasi, desentralisasi How to Cite: Masyita, D. (2018). Lessons Learned of Zakah Management from Diferent Era and Countries. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics). Vol. 10 (2): 441 – 456. doi: http://dx.doi.org/10.15408/aiq.v10i2.7237. Lessons Learned of Zakah Management from Different Era and Countries Dian Masyita