The Effectiveness and Efficiency of Management of Zakat as Original Regional Revenues at the Government of Aceh (Case Study of Baitul Mal Agency of Aceh, Indonesia)

Abstract

This study aims to obtain a detailed understanding of the management of zakat as the original regional income in the Aceh Government's Baitul Mal Aceh. This study also describes how the pattern and proportion of zakat receipts and zakat distribution to the program/priority activities, and aims to identify what factors support and hinder the realization of effective and efficient zakat management. Furthermore, to find out the planning and supervision of zakat management in the Baitul Mal. This research is a qualitative descriptive study, data collection techniques in the form of interviews, observation and documentation which are then analyzed using interactive data analysis methods, then to ensure the validity of the data used triangulation techniques. The results of the study indicate that the mechanism for the management of zakat funds carried out by the Government of Aceh has proceeded accordingly. Planning and budgeting, implementation, monitoring and evaluation activities and zakat technically and administratively have been carried out in accordance with the provisions. The pattern and proportion of program allocation activities are in accordance with the purpose of zakat funds. The effectiveness of the management of good zakat funds needs to be accompanied by clear regulations or rules as well as binding as a need to realize accountability in the management of zakat funds.