This research is motivated by the existence of differences of opinion in interpreting Asnaf Zakat Fii Sabilillah, namely Shaykh Muhammad bin Shalih Al-Uimin is not allowed to distribute zakat except to the eight mustahik zakat groups. Meanwhile the opinion of Yusuf al-Qaradawi is allowed to issue zakat for the category Fii Sabilillah. The research method used in this research is a qualitative method using indepth interviews. The result of study show that the management of zakat funds for the utilization of the Al-Hidayah Kuningan mosque is carried out by paying attention to the principles of Amanah and benefits in line with Indonesian Law No. 23 of 2011. Transparency of the utilization of zakat funds for the construction of the Al-Hidayah Kuningan mosque by applying the principle of opennes that provides reports and information to the public and the reporting of BAZNAS which detailing the cost of gradual expenses is in line with Indonesian Law No. 23 of 2011.
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