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Purpose – The purpose of this study is to find out the attributes that belong to the Kano category, which should be applied in the service quality of Baitul Mal Kota Lhokseumawe. In its service Baitul Mal must be prosecuted to prioritize satisfaction of mustahiq, so that the progress will be in the quality of service and able to improve the mustahiq economy and also give a positive impact on the survival of Baitul Mal.

Design/Methodology/Approach – This method is used in order to know the attributes that should be upgraded in accordance with the wishes of mustahiq. Finding the result shows that these methods allow us to know the priority attributes that must be improved its performance by the Baitul Mal. It is the Amil of Baitul Mal Kota Lhokseumawe act based on Islamic morality. Amil Baitul Mal Kota Lhokseumawe solve the mustahiq problem related to Zakat program on time. Baitul Mal Kota Lhokseumawe always serve mustahiq effectively. Amil Baitul Mal Kota Lhokseumawe has knowledge about Zakat and the Zakat given by Baitul Mal can improve the prosperity of mustahiq, and Amil Baitul Mal Kota Lhokseumawe does not distinguish between mustahiq one and others.

Research Limitations/Implication – Baitul Mal is a social institution, which is engaged in the charity of Zakat fund raising for the sake of socially patterned and sustainable economy.