Zakat as a Local Revenue in Aceh: A Dynamics of Policy Implementation in the Local Realm

Abstract

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.

Digital zakat management, transparency in zakat reporting, and the zakat payroll system toward zakat management accountability and its implications on zakat growth acceleration

“…It encompasses the practices of transparent financial reporting, accurate record-keeping, and adherence to established regulations and guidelines. A high level of Zakat management accountability fosters trust and confidence among Zakat contributors (muzakki) that their contributions are utilized appropriately to benefit the deserving recipients (Dahlawi et al, 2021). Zakat Growth Acceleration denotes the significant increase or rapid expansion of Zakat collections and distributions over a specific period (M. C. M. Salleh & Chowdhury, 2020).…”

The Potential of The Islamic Capital Market (ICM) as an Investment Model for the Baitul Mal

“…10/2018, Baitul Mal Aceh is a regional non-structural institution authorized to administer and develop zakat, waqf, and religious assets for the benefit of the people, in addition to being the protector/supervisor (Yusmalinda et al, 2022). According to Islamic Sharia, those without a guardian are responsible for orphans or their inheritance (Dahlawi et al, 2021).…”