<![CDATA[Islamic social finance institutions are increasingly expected to transform religious philanthropy into accountable, professional, and socially impactful governance. However, many zakāh institutions continue to face challenges related to human resource competence, professional standardization, institutional accountability, and measurable performance outcomes. This study examines competency-based human resource governance in LAZNAS Dewan Dakwah Indonesia by analyzing how internal training, competency certification, organizational learning, and KPI-based accountability interact within zakāh management. Employing a qualitative single-case study design, the research draws on semi-structured interviews, non-participant observation, and institutional documentation covering internal training programs, SKKNI-based certification, amil professionalization, and performance governance practices between 2021 and 2024. The findings show that internal training functions as a mechanism of human capital formation by strengthening amil technical competence, digital fundraising capacity, financial reporting literacy, ethical awareness, and service orientation. Competency certification provides external validation that standardizes professional capacity and enhances institutional credibility. The integration of training and certification generates a broader governance effect through peer learning, mentoring, and the circulation of professional norms. Nevertheless, the incomplete implementation of Key Performance Indicators reveals an unfinished accountability agenda, as competence and certification have not yet been fully translated into measurable institutional outcomes. The study contributes to Islamic social finance scholarship by reconceptualizing amil training and certification as components of competency-based HR governance rather than isolated human resource development activities. It argues that effective zakāh governance requires the integration of competence formation, professional legitimacy, organizational learning, and accountability-based performance measurement.]]>
