Volume 04 Issue 09-2024
9
International Journal Of Management And Economics Fundamental
(ISSN
–
2771-2257)
VOLUME
04
ISSUE
09
P
AGES
:
9-15
OCLC
–
1121105677
Publisher:
Oscar Publishing Services
Servi
ABSTRACT
This study explores the authority of the Aceh government in managing zakat (Islamic almsgiving) as a source of local
revenue generation. As the only province in Indonesia with special autonomy to implement Islamic law, Aceh holds a
unique position in managing zakat, not only as a religious obligation but also as a potential financial resource for local
development. This research examines the legal framework governing zakat management in Aceh, the role of
governmental and non-governmental institutions in zakat collection and distribution, and the impact of zakat on local
revenue. Through a combination of legal analysis, policy review, and interviews with key stakeholders, the study
identifies the strengths and challenges associated with zakat management in Aceh. The findings reveal that, while the
Aceh government has made significant strides in formalizing zakat as a source of local revenue, there remain gaps in
institutional capacity, public awareness, and transparency that hinder its full potential. The study concludes with
recommendations for enhancing the governance of zakat to maximize its role in local revenue generation and socio-
economic development in Aceh.
KEYWORDS
Zakat, Aceh government, Local revenue, Islamic finance, Zakat management, Indonesia, Islamic law, Revenue
generation, Public finance, Governance, Legal framework, Development finance, Stakeholder analysis, Transparency,
Institutional capacity.
Research Article
EXPLORING THE AUTHORITY OF THE ACEH GOVERNMENT IN
MANAGING ZAKAT FOR LOCAL REVENUE GENERATION
Submission Date:
Aug 23, 2024,
Accepted Date:
Aug 28, 2024,
Published Date:
Sep 02, 2024
Sihombing Danial
Law Faculty of Samudra University Meurandeh Campus
–
Langsa - Aceh
–
Indonesia
Journal
Website:
https://theusajournals.
com/index.php/ijmef
Copyright:
Original
content from this work
may be used under the
terms of the creative
commons
attributes
4.0 licence.
Volume 04 Issue 09-2024
10
International Journal Of Management And Economics Fundamental
(ISSN
–
2771-2257)
VOLUME
04
ISSUE
09
P
AGES
:
9-15
OCLC
–
1121105677
Publisher:
Oscar Publishing Services
Servi
INTRODUCTION
In the unique context of Indonesia, Aceh stands out
due to its special autonomy to implement Islamic law,
including the management of zakat, a fundamental
element of Islamic finance. Zakat, which involves the
compulsory giving of a portion of one's wealth to those
in need, holds significant religious and socio-economic
importance. In Aceh, zakat management extends
beyond its traditional religious role to encompass a
crucial component of local revenue generation and
socio-economic development. This study explores the
authority of the Aceh government in managing zakat,
focusing on how this religious obligation is leveraged
as a source of local revenue and its implications for
governance and development.
The Aceh government’s role in zakat management is
shaped by a distinctive legal and institutional
framework that integrates Islamic principles with local
administrative practices. This framework allows the
Aceh government to collect, distribute, and utilize
zakat funds in ways that align with both religious
mandates and developmental goals. By harnessing
zakat as a financial resource, the Aceh government
aims to address local needs, support socio-economic
development, and enhance community welfare.
However, the management of zakat presents various
challenges, including issues of institutional capacity,
transparency, and public awareness.
This research seeks to provide a comprehensive
analysis of the Aceh government's authority and
practices in zakat management. It examines the legal
provisions
governing
zakat,
the
roles
and
responsibilities of relevant institutions, and the impact
of zakat on local revenue and development. Through a
combination of legal analysis, policy review, and
stakeholder interviews, this study aims to assess the
effectiveness of current zakat management practices,
identify existing gaps, and offer recommendations for
improving the governance of zakat. Understanding the
dynamics of zakat management in Aceh not only
provides insights into its role in local revenue
generation but also contributes to broader discussions
on integrating Islamic financial practices into modern
governance frameworks.
METHOD
To explore the authority of the Aceh government in
managing zakat for local revenue generation, this
study employs a comprehensive methodology that
integrates both legal and empirical approaches. The
research methodology is structured around three
primary components: legal and policy analysis,
institutional assessment, and qualitative data
collection. This mixed-methods approach enables a
detailed examination of the governance framework
and practical implications of zakat management in
Aceh.
Volume 04 Issue 09-2024
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International Journal Of Management And Economics Fundamental
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VOLUME
04
ISSUE
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9-15
OCLC
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1121105677
Publisher:
Oscar Publishing Services
Servi
The first component of the methodology involves a
thorough legal and policy analysis to understand the
regulatory framework governing zakat in Aceh. This
includes reviewing relevant legislation, decrees, and
regulations
that
define
the
authority
and
responsibilities of the Aceh government in zakat
management. Key documents such as the Aceh Qanun
(local regulations), national laws pertaining to zakat,
and guidelines issued by the Aceh Zakat Board
(BAZNA) are analyzed to delineate the legal scope and
limitations of zakat management. This analysis also
includes a review of policy documents and strategic
plans related to zakat, focusing on how these
documents address zakat collection, distribution, and
utilization for local revenue and development
purposes. By examining these legal texts, the study
aims to identify the formal mechanisms and
institutional roles involved in zakat management and
assess their alignment with both Islamic principles and
local governance objectives.
The second component involves an institutional
assessment to evaluate the effectiveness and capacity
of the key institutions involved in zakat management.
This includes the Aceh Zakat Board (BAZNA), local
zakat institutions, and other relevant government
bodies. The assessment examines the organizational
structure, operational processes, and resource
allocation of these institutions. It also reviews their
roles in zakat collection, distribution, and oversight,
assessing how well they perform their functions and
their ability to manage zakat funds transparently and
efficiently.
Interviews
with
institutional
representatives and analysis of institutional reports
and performance data provide insights into the
strengths and weaknesses of the current zakat
management system. This component aims to identify
gaps in institutional capacity, challenges in operational
efficiency, and areas where improvements are needed
to enhance the overall management of zakat.
The third component of the methodology involves
qualitative data collection through semi-structured
interviews with a range of stakeholders, including
government officials, zakat administrators, community
leaders, and beneficiaries of zakat. These interviews
are designed to gather diverse perspectives on the
practical aspects of zakat management, including the
challenges faced, the effectiveness of current
practices, and the perceived impact of zakat on local
revenue and development. Stakeholder interviews
help to capture firsthand experiences and opinions,
providing a deeper understanding of how zakat
management is perceived and experienced by
different groups. Additionally, focus group discussions
with community members and zakat beneficiaries
offer insights into the impact of zakat on local
communities and highlight areas where the system
may need to be adjusted to better meet their needs.
The final component involves integrating and
analyzing data from the legal and policy review,
institutional assessment, and qualitative interviews.
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The analysis synthesizes findings to provide a
comprehensive evaluation of the Aceh government's
authority and practices in zakat management.
Quantitative data from institutional reports and
financial records are compared with qualitative
insights from interviews to assess the alignment
between
formal
regulations
and
practical
implementation. The study uses thematic analysis to
identify key trends, challenges, and recommendations
based on the data collected. This integrated approach
ensures a holistic understanding of zakat management
and its implications for local revenue generation and
socio-economic development in Aceh.
In summary, the methodology for this study combines
legal analysis, institutional assessment, and qualitative
research to provide a thorough evaluation of zakat
management in Aceh. By examining the regulatory
framework, institutional capacity, and stakeholder
perspectives, the research aims to offer actionable
insights and recommendations for improving the
effectiveness and impact of zakat as a source of local
revenue.
RESULTS
The analysis of the Aceh government's authority in
managing zakat for local revenue generation reveals a
multifaceted picture of both progress and challenges.
The study finds that the regulatory framework in Aceh,
grounded in the Aceh Qanun and national zakat laws,
provides a robust foundation for zakat management,
granting significant authority to local institutions like
the Aceh Zakat Board (BAZNA). This framework has
facilitated the formalization of zakat as a critical
component of local revenue, with noticeable
improvements in collection and distribution processes.
The quantitative data indicate that zakat contributions
have increased over recent years, contributing
positively to local development projects, such as
education and health services, which aligns with the
government's strategic goals of socio-economic
enhancement.
Institutional assessments reveal that while the BAZNA
and other zakat management bodies have established
effective structures for overseeing zakat operations,
there are significant variations in institutional capacity
and performance. The study identifies several
strengths, including the development of transparent
procedures for zakat collection and distribution.
However, it also highlights challenges such as
inconsistent implementation of zakat policies,
insufficient capacity in some local zakat institutions,
and gaps in public awareness and engagement. These
challenges have led to disparities in the effectiveness
of zakat management across different regions of Aceh.
Qualitative data from stakeholder interviews further
illustrate these findings, providing insights into the
practical impacts of zakat management on local
communities. Stakeholders generally acknowledge the
positive effects of zakat on community welfare and
development. However, there are concerns about the
adequacy of the regulatory framework in addressing
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emerging issues such as fraud, mismanagement, and
equitable distribution. Interviews with beneficiaries
reveal that while zakat funds have been beneficial,
there are areas for improvement, particularly in terms
of increasing the inclusivity and efficiency of zakat
distribution processes.
Overall, the results indicate that the Aceh
government's authority in managing zakat has led to
significant advancements in utilizing zakat for local
revenue generation and development. Nevertheless,
to fully realize the potential of zakat as a sustainable
financial resource, it is crucial to address the identified
gaps and challenges. Enhancing institutional capacity,
improving regulatory oversight, and increasing public
awareness are essential steps towards optimizing
zakat management and ensuring that it effectively
supports local economic and social development.
DISCUSSION
The findings of this study underscore the complexities
and nuances of managing zakat as a source of local
revenue within the unique governance framework of
Aceh. The Aceh government's authority over zakat
management has undeniably led to notable
advancements in utilizing zakat for local development,
reflecting the potential of zakat to enhance community
welfare and contribute to local revenue. However,
these benefits are tempered by several significant
challenges that need to be addressed to fully harness
the potential of zakat.
The regulatory framework, including the Aceh Qanun
and national zakat laws, provides a solid foundation for
zakat management, yet its implementation reveals
inconsistencies and gaps. While there have been
improvements in the collection and distribution of
zakat, variations in institutional capacity and
performance across different regions of Aceh highlight
a need for a more uniform and effective approach. The
discrepancies in how zakat is managed locally can lead
to uneven benefits, undermining the overall impact of
zakat on community development and local revenue
generation.
The study's qualitative data further illuminates the
practical challenges faced by zakat management
institutions. Despite the advancements in creating
transparent processes and enhancing the role of zakat
in local development, issues such as inadequate public
awareness, regulatory oversight, and the potential for
mismanagement
persist.
Stakeholder
feedback
suggests that while zakat funds are making a
difference, there is a clear need for increased efforts to
address concerns about equity, efficiency, and
accountability.
To improve zakat management, it is essential for the
Aceh government to focus on several key areas.
Strengthening institutional capacity through targeted
training and resource allocation can help address the
disparities observed in zakat management. Enhancing
regulatory frameworks and oversight mechanisms will
be crucial to ensuring that zakat funds are managed
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transparently and effectively. Additionally, raising
public awareness and engaging communities more
actively in zakat processes can help improve the
inclusivity and effectiveness of zakat distribution. By
focusing on strengthening institutional capacities,
improving regulatory oversight, and enhancing public
engagement, the Aceh government can better harness
zakat to support sustainable local development and
effectively contribute to the region's economic and
social well-being.
CONCLUSION
This study provides a comprehensive evaluation of the
Aceh government's authority in managing zakat as a
source of local revenue. The findings reveal that the
Aceh government has effectively utilized its regulatory
and institutional framework to enhance zakat
collection and distribution, leading to positive
outcomes in local revenue generation and community
development. The integration of zakat into local
financial strategies has demonstrated its potential as a
significant resource for addressing socio-economic
needs and supporting public welfare projects.
However, the study also highlights several critical
challenges that must be addressed to fully realize the
benefits of zakat management. Variations in
institutional capacity and performance across different
regions of Aceh have led to inconsistencies in zakat
administration and its impact on local communities.
Additionally, issues such as public awareness,
regulatory oversight, and potential mismanagement
present obstacles that need to be overcome to ensure
the equitable and effective use of zakat funds.
To enhance the efficacy of zakat as a tool for local
revenue generation, the Aceh government should
focus on several key areas. Strengthening the capacity
of zakat management institutions, improving
regulatory frameworks, and increasing transparency
and accountability are essential steps towards
optimizing
zakat
administration.
Furthermore,
engaging the public and raising awareness about zakat
can foster greater participation and ensure that the
benefits of zakat are more widely distributed.
In conclusion, while the Aceh government has made
significant progress in integrating zakat into its local
revenue
strategies,
addressing
the
identified
challenges is crucial for maximizing its potential. By
implementing targeted reforms and enhancing
governance practices, the Aceh government can
better leverage zakat to support sustainable
development and improve the well-being of its
communities. This study offers valuable insights for
policymakers and practitioners in Aceh and other
regions with similar governance frameworks,
highlighting the importance of a balanced and
effective approach to zakat management.
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VOLUME
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ISSUE
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OCLC
–
1121105677
Publisher:
Oscar Publishing Services
Servi
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