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Zakat Governance and Muzakki Trust: Between Zakat With Heart and Zakat Due Regulation. This research is to analyze the governance of zakat on BAZNAS of Mataram City and its impact on muzakki trust in distributing zakat in to BAZNAS Mataram City. The research was based on a nationwide phenomenon in which Indonesia as the country with the world's largest Islamic charity has enormous potential, but the number of zakat recorded on Zakat Management Organizations like government official BAZNAS or LAZ still very low. This phenomenon also occurs in BAZNAS Mataram City, where the potential zakat profession of civil servants to the realization there is a fairly large range of numbers. This problem arises in the annunciator as a result of a lack of confidence muzakki on the governance of zakat on BAZNAS Mataram City. Approach the author is phenomenological approach by conducting in-depth interviews to the managers BAZNAS Mataram City and Muzakki Mataram City Government civil sphere, then the collection of secondary files from research related documents. The results showed that the governance of zakat by BAZNAS Mataram City especially accountability and transparency of the financial statements, are factors to be considered muzakki civil servants to distribute zakat on BAZNAS Mataram City. Lack of understanding and awareness will muzaki zakah due to lack of maturation of a socialization strategy by BAZNAS Mataram City so that the local government regulation is regarded as a means of coercion to tithe without basic sincerity of heart. This research is expected to be an evaluation for BAZNAS Mataram City to further improve the performance and strategy in the implementation of the governance of zakat that better fits the concept of public service and the mandate of Law No. 23 of 2011.