State Authority for Management of Zakat, Infaq, and Sadaqah as Locally-Generated Revenue: A Case Study at Baitul Mal in Aceh

Abstract

Aceh is a region with an autonomy in implementing Islamic law (sharia) and Baitul Mal is one of the institutions formed by the local government to support it. This article aims to discuss the authority of the state in managing zakat, infaq, and sadaqah (ZIS), and describe the authority of the Baitul Mal in managing ZIS as locally-generated revenue (PAD) in Aceh. The study used a case study approach by using the theory of authority as an analytical tool. Data collection techniques were carried out through interviews and document studies. The informants interviewed were the staff of the Baitul Mal and the staff management of the Ulema Consultative Council (MPU) in Pidie Regency and Sabang City. It found that the state, in this case, Baitul Mal, has the authority to manage ZIS which can be treated as PAD. This practice has contributed to poverty alleviation, scholarships, business capital, and community economic empowerment in Aceh. To facilitate the management of zakat funds, lex specialis can be applied as a position of Islamic law in the national legal framework.

Zakat Distribution Management: A Systematic Literature Review

“…The zakat collection center referred to in Ridwana et al's research can also be interpreted as the Baitul Mal. Syahbandir et al study (2022) explains how Baitul Mal operates in managing and distributing zakat funds [14]. As an institution that manages the religious wealth received by the state, the Baitul Mal is obligated to distribute zakat funds to eligible recipients.…”

“…One form of implementing zakat fund distribution can be packaged into an empowerment program. The programs created will have a significant impact on improving community welfare, such as providing capital for agricultural, livestock, trade, and home industry businesses to those classified as the poor and needy [14]. Some aspects need to be considered by organizations operating in zakat collection centers when distributing zakat funds to ensure they reach the right recipients.…”

Analisis Minat dan Motivasi Berinfaq Terhadap Kesadaran Sosial Generasi Z (Studi Kasus Mahasiswa Fai Um Jember)

“…Gambar 3: Heteroskedastisitas Dapat dilihat dari hasil gambar uji heteroskedastisitas diatas bahwa jelas titik penyebaran secara sporadis diatas dan dibawah poros 0 pada hub Y. Sehingga dapat disimpulkan bahwa tidak ada efek samping heteroskedastisitas (Syahbandir, 2022).…”

Trust Studies of Zakat Institutions: A Systematic Review for Future Research Direction

“…Meanwhile, in Indonesia, ZIS (Zakat, Infaq, and Sadaqah) funds are managed by both government and non-government organisations (Syahbandir et al, 2022). At the national level, the government set up the National Amil Zakat Agency (Badan Amil Zakat Nasional; BAZNAS), while at the regional level, it set up the Zakat Management Unit (Unit Pengelola Zakat; UPZ) (Syahbandir et al, 2022).…”

“…Meanwhile, in Indonesia, ZIS (Zakat, Infaq, and Sadaqah) funds are managed by both government and non-government organisations (Syahbandir et al, 2022). At the national level, the government set up the National Amil Zakat Agency (Badan Amil Zakat Nasional; BAZNAS), while at the regional level, it set up the Zakat Management Unit (Unit Pengelola Zakat; UPZ) (Syahbandir et al, 2022). The official zakat institution has to work on preserving and enhancing its reputation, as well as exploring additional avenues for encouraging zakat contributors to make larger zakat contributions (Yenti et al, 2022).…”