This research article explores the application of GCG principles as a form of managerial ethics in professional zakat management by BAZ in Gorontalo City. GCG indicators, including Transparency, Accountability, Responsibility, Independency, and Fairness (TARIF), are used to gather information and identify barriers to implementation. Also addresses challenges in implementing GCG within managerial ethics, inspired by Ibn Miskawaih's concept of 'middle point' ethics. A qualitative approach with a postpositivist case study design is utilized to conduct this study. Researchers conduct field research through interviews with BAZ administrators and other informants and document analysis. The research findings highlight the crucial role of GCG principles in identifying issues in professional zakat management through fair managerial ethics. Various challenges are identified, and potential solutions are proposed. The implications underscore the alignment of professional zakat management with GCG indicators; however, strengthening accountability and independence indicators is necessary to ensure consistency with BAZ programs and enhance public trust in Indonesia's Zakat Management Organization (OPZ). The hindrance posed by GCG principles is a barrier to upholding managerial ethics and achieving performance, integrity, and professionalism, providing valuable feedback for managers to establish trust. Based on the research conclusions, the researcher formulates the theory of Sustainable GCG, emphasizing the importance of adapting GCG principles in managing professional zakat to internal and external changes. The theory highlights the significance of organizational capacity, maintaining consistency of GCG principles, and adapting to technological advancements, policies, and societal needs.