Absolute Competence of Religious Jurisdiction in Deciding Cases of Zakat Violation through the Sharia Court in Aceh Indonesia

Abstract

The Law on Religious Courts regulates zakat for the needs of Muslims who are Muslim. However, in an area which is a special region of Aceh Province which has a special territory in implementing Islamic syariyah, the area has a qanun to regulate zakat. The deficiencies in this qanun do not specifically regulate Zakat Corruption Crime Cases. The purpose of this research is to analyze and find the absolute competency regulations of the religious courts in deciding criminal cases against the misappropriation of zakat managers through the Shari'ah Court in Aceh Province which have not been based on the value of justice; And to analyze and find weaknesses in the regulation of the absolute competence of the religious courts in deciding criminal cases against the misappropriation of zakat managers through the Sharia Court in Aceh Province at this time; This type of empirical juridical research is more suitable for social-legal studies regarding Islamic law applied in Aceh. The approach used is a qualitative approach using Field Research. Based on the results of the juridical analysis: First, the absolute competency regulation of the religious courts in Aceh, known as the Syari'ah Court, still does not have the authority to decide criminal cases against the misappropriation of zakat managers. According to the researcher, it is necessary to add letters to the articles contained in the relevant laws and qanuns regarding cases of zakat corruption, because their understanding comes from the Al-Quran, Sunnah, and the opinion of Ulama. Weaknesses in the regulation of the absolute competence of the religious courts in proposing that criminal cases against misappropriation of zakat managers can be handed over to the Sharia Court, because it can be seen from the website that there is still a lack of openness of the Baitul Mal Institution to report finances in the form of income, expenditure and these funds will be channeled to the right person , so that the Sharia Court is needed in resolving the zakat problem if there is an abuse of the distribution of zakat