Abstract
Zakat as a wealth distribution mechanism has an impact on reducing poverty as the most important point in achieving the sustainable development goals (SDGs). An important role can be played by zakat institutions in reducing poverty levels, especially zakat institutions in regions in Indonesia. This study aims to explain the mechanism of zakat as an instrument of Islamic economy in order to contribute to the achievement of SDGs in Aceh Province by optimizing the role of the Aceh Baitul Mal. With the grounded research method, this research is carried out by collecting data through interviews with academics of Islamic studies, Islamic boarding school scholars and zakat practitioners who are competent to assess the role of zakat in poverty alleviation in Aceh. The results showed that to achieve the sustainable development goals (SDGs) Baitul Mal Aceh must optimize zakat as a transfer of wealth from muzakki to mustahik, both optimizing the collection and optimizing the distribution of zakat. Optimization of zakat collection is carried out by means of education, socialization, and good zakat services, while optimization of distribution is carried out by prioritizing zakat for poverty alleviation programs, ensuring the accuracy of zakat recipients, and distribution using consumptive and productive methods.
 Keywords: zakat collection, zakat distribution, SDGs
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