Professional zakat (alms) is a zakat of income obtained from someone’s self-potential development which is legal in Islam, such as regular wages, the profession of doctor, lawyer, lecturer, architect, etc. Professional zakat is paid upon receiving salary or wage, which is as much as 2.5% out of the overall income after haul and nishab are achieved. This research was conducted in order to find out the perceptions of Universitas Muhammadiyah Yogyakarta lecturers about the implementation of professional zakat concept in Universitas Muhammadiyah Yogyakarta. This research was a field research. The objects of the research were lecturers of Islamic Faculty and Economic and Business Faculty. The data were obtained through observation and interview, the obtained data were then analyzed using descriptive-qualitative. The result shows that: 1) all respondents agree with the verdict of the Musyawarah Nasional Majelis Tarjih Muhammadiyah (National Conference of Muhammadiyah Tarjih Assembly) the XXV year 2000 about professional zakat, 2) most of the respondents (80%) agree if the professional zakat is implemented in Universitas Muhammadiyah Yogyakarta by releasing new decree about professional zakat, 3) most respondents state that the management of zakat/infaq fund undertaken by Badan Pengelola Infaq (Infaq Management Institution) has not been optimum. Therefore, there are many respondents asking for a more transparent, professional and productive management of zakat/infaq fund.