The legitimacy given by the central government to Aceh through Law Number 11 of 2006 concerning the Aceh Government has resulted in a policy of managing Zakat as a source of regional income in Aceh by Baitul Mal Aceh (BMA). Qanun Number 10 of 2018 concerning Baitul Mal is the basis for realizing these ideals. This research tries to look at the dynamics of policy implementation in the local realm using George C. Edwards III's theory. The authors apply qualitative research to get the desired conclusion by observing and interviewing several respondents, especially those implementing the policy. In implementing Qanun Number 10 of 2018, Baitul Mal has experienced many obstacles; zakat management as local revenue cannot be implemented according to sharia regulations but must follow regional financial management guidelines. Therefore, it is necessary to make further adjustments to qanuns or derivative legal rules to make their management more optimal and follow Syar'i provisions.
This research aimed to examine the factors contributing to the less optimum management of the Aceh special autonomy funds for the development and welfare of the Acehnese people. Specifically, Aceh received the special autonomy funds of IDR 56.67 trillion from 2008 to 2018, yet the vast funds have not been successful in change the face of Aceh in terms of poverty, unemployment, and other social diseases. This study employed a descriptive qualitative research design and data collection involved interviews, observation, and document study. The informants were selected by purposive and snowball sampling. The results of the study showed that three factors contributed to the less optimum management of the Aceh special autonomy funds. First, the regulation of the Aceh special autonomy funds management has not been standardized and frequently changed, and thus it cannot be used as a complete guideline. Second, the management authority of the special autonomy funds was unclear between the provincial and the district/city government, resulting in no good coordination between the parties. Third, the poor management of the Aceh special autonomy funds led to the poorly targeted development and community empowerment. Based on the findings, it can be concluded that these three factors hindered the Aceh special autonomy funds from fulfilling the goals of realizing the development and welfare for the Acehnese people.
Original Regional Revenue (PAD) originating from zakat actually has great potential to be utilized by the regions if it is managed properly and optimally. This new fiscal resource can help solve regional problems such as poverty and unemployment. This study aims to see concretely how the management of zakat as PAD and tries to explore what factors are the obstacles to managing Zakat as PAD by Baitulmal Aceh based on Qanun Number 10 of 2018. In-depth interviews were conducted with 15 informants in Baitulmal Aceh who were selected using the method purposive sampling. While the data analysis uses the Miles and Huberman interactive model. The results show that there are different views in responding to the implementation of zakat as PAD. The first response is supportive because it is in accordance with the specificities of Aceh Province as regulated in Act no. 11 of 2006 concerning the Government of Aceh. Another response was refused because it could be burdensome for Muslims if two obligations were to pay at once to pay taxes and zakat. The zakat policy as PAD itself still creates multiple interpretations so that it becomes an obstacle in its implementation. Apart from the facts in the field that shows the contribution of zakat in local revenue is still relatively small. (Pendapatan Asli Daerah (PAD) bersumber dari zakat sejatinya memiliki potensi besar untuk dimanfaatkan oleh daerah jika dikelola secara baik dan optimal. Sumber fiskal baru ini dapat membantu menyelesaikan permasalahan daerah seperti kemiskinan dan pengangguran. Studi ini bertujuan melihat secara konkret bagaimana pengelolaan zakat sebagai PAD dan berusaha mengeksplorasi faktor apa saja yang menjadi kendala pengelolaan Zakat sebagai PAD oleh Baitulmal Aceh berdasarkan Qanun Nomor 10 Tahun 2018. In-depth Interview dilakukan terhadap 15 orang informan di Baitulmal Aceh yang dipilih menggunakan metode purposive sampling. Sedangkan analisis data menggunakan model interaktif Miles and Huberman. Hasil menunjukkan ada perbedaan pandangan dalam merespon implementasi zakat sebagai PAD. Tanggapan pertama mendukung karena sesuai dengan kekhususan Provinsi Aceh yang diatur dalam Undang-Undang No. 11 Tahun 2006 Tentang Pemerintahan Aceh. Tanggapan lainnya menolak karena dapat memberatkan umat Islam jika dibebankan dua kewajiban sekaligus untuk membayar pajak dan zakat. Kebijakan zakat sebagai PAD sendiri masih menimbulkan multi tafsir sehingga menjadi kendala dalam pelaksanaannya. Selain fakta lapangan yang menunjukkan kontribusi zakat dalam pendapatan asli daerah masih relative kecil.)
Management of zakat, donations, endowments, other religious assets and supervision of trusteeship in Aceh has not been realized as expected. This research was conducted to further study about the implementation of management carried out by Baitul Mal based on Qanun Number 10 of 2018, especially zakat as Regional Original Revenue (PAD). This study is a qualitative study using in-depth interviews with 11 (eleven) informants who are Baitul Mal Aceh apparatus and related elements, as well as observation and documentation. The results showed that, the implementation of the management of Zakat by Baitul Mal Aceh based on Aceh Qanun Number 10 of 2018 had not been realized optimally, because it was still focused on the management of zakat which was sourced from the income of the government apparatus. Theefforts to better understand about Zakat, PAD and Baitul Mal need to be done through increasing internal and external intensively socialization through mass media and electronic media, meetings and training, seminars, technical guidance, more regular work coordination, professional apparatus placement, adequate work facilities, clear and consistent work rules or SOPs must be followed up with various implementing regulations as a basis for implementing Qanun Number 10 of 2018. It is to adopt the organizational structure, duties, functions, authorities and work system as a single unit in the form of financial management patterns of regional public service center (BLUD) and stipulates zakat as a special PAD. The involvement of informants from relevant government agencies and the community from representatives of the people, academics, scholars of the dayah/pesantren and other general public is needed to obtain more varied research results.
Environmental damage in Aceh Jaya is still a problem for the community to this day. Some of the problems that occur are the behavior of littering, air waste from a company to flooding problems due to damaged water culverts. In preventing these problems, it is necessary to have the role of local indigenous community leaders, namely immuem mukim. The purpose of this study was to find out how the role of the mukim in advocating the community for the prevention of environmental pollution in Aceh Jaya Regency. The research method used is a qualitative method with a case study approach. The results of the research found were the role of the mukim in solving problems at the Gampong level. Although the mukim mukim in Aceh jaya has carried out various kinds of advocacy and outreach to the community. Then regarding air pollution, regulations have also been made between the Gampong or mukim and the palm oil company. However, what the mukim does is not able to make himself a leader from a role in environmental advocacy, so he does not get support from the community and several other keuchik parties. In role theory, a person's behavior is regulated and expected by someone in a certain position. However, the immuem mukim in advocating for the community actually lacks support from the community who make rules for prohibiting waste disposal and rules for agreements to avoid waste pollution from a company that has received less attention from the community and the local Keuchik.
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