Baitul Mal Aceh Research Articles

Financial Literacy, Public Accountability, Information Transparency and Financial Performance Responsibility in Zakat Management at Baitul Mal Aceh Agency

This research aims to determine the influence of financial literacy, public accountability, information transparency and responsibility on the financial performance of zakat management at Baitul Mal Aceh Agency. This research uses the financial literacy variable as the main variable which is believed to have a better influence on improving financial performance. The use of financial literacy variables becomes important along with the implementation of zakat as a tax deduction as regulated by the Ministry of Finance of the Republic of Indonesia. Through financial literacy, Baitul Mal Aceh Agency can improve, especially regarding zakat management. This research also uses good governance variables, which include public accountability, information transparency and responsibility. Baitul Mal Aceh as a public sector organization is obliged to prioritize the principles of good governance in order to increase public trust in zakat management in Aceh.

Baitul Mal Aceh and Productive Zakat Education for Mustahiq

There are eight groups of zakat recipients mentioned in the Koran. Without Baitul Mal Aceh's maximum role, especially in distributing productive Zakat, what the mustahiq receive may not be used productively. Zakat education is one of the things that can be done so that zakat recipients can really understand and make good use of the assistance. Therefore, Baitul Mal Aceh in particular has a very strategic role so that the zakat funds distributed to mustahiq, especially productive zakat, can really be utilized optimally and it is even hoped that the recipients will become muzakki in the future. Zakat education for mustahiq needs to continue to receive attention, including in terms of evaluating the provision of zakat. Religious education has an important role in providing understanding and awareness so that Muslims, especially mustahiq, become people who do not waste the wealth they have. The forms of education that can be given to them include: teaching knowledge about zakat, awakening their hearts with the light of faith, providing an understanding of zakat, and instilling in their hearts that using wealth well is part of worship.

The Role of the Baitul Mal amil agency in collecting professional zakat of civil servants in Aceh Tamiang regency

Purpose – This research was conducted to determine the level of suitability and implementation of the collection of professional zakat funds for Civil Servants (ASN) in increasing muzzaki awareness.
 Method – This research uses a descriptive method with a qualitative approach with primary and secondary data. Data collection methods used were observation, interviews and documentation. The informants for this research were two people from Baitul Mal Aceh Tamiang and the BPKD, while the respondents were three people who had the status of muzakki at Baitul Mal Aceh Tamiang.
 Results – The results of the research show that the collection of professional zakat funds has not been fully effective because funds are collected through 2 ASN criteria, namely Active ASN and Passive ASN, there are still obstacles in Passive ASN which are still less aware of paying zakat, thus having a big impact in increasing awareness of muzakki paying zakat profession.
 Practical Implication – As a practical implication, the results of this research can be used as a reference to better understand the attitudes and regulations that must be taken to create new policies.

The Impact of the covid-19 pandemic on the distribution process and the appropriate target of zakat funds in Baitul Mal, Aceh Tamiang regency

Abstract
 Purpose – This research was conducted to determine how the impact of the Covid-19 pandemic on the distribution process and appropriate target of zakat funds in Baitul Mal Aceh Tamiang.
 Method – In this study using a descriptive method with a qualitative approach with primary and secondary data. Data collection methods are used by observation, interviews, and documentation. The informants of this study were two people from Baitul Mal Aceh Tamiang and five respondents who had the status of mustahik in Baitul Mal Aceh Tamiang. Respondents were selected based on considerations. First, Baitul Mal leaders or employees. Second, mustahik who have received zakat are described as follows:
 Results – The results of this study show that the distribution and appropriate of the target of zakat funds during the Covid-19 pandemic has many changes. Starting from changes in program planning, organizing that has changed the pattern of registration flow, the implementation of distribution has also changed by visiting the mustahik location directly and transferring via bank account, as well as supervision carried out before and after zakat funds are distributed. Lastly, the appropriate target during the Covid-19 pandemic remains well distributed even though Baitul Mal has not implemented a muqayyad (bound) zakat fund system and target appropriate during the Covid-19 pandemic has a broad view of which mustahik is entitled to receive it due to loss of income and other difficulties.
 Practical Implications – As a practical implication, the results of this study can be used as a reference to improved comprehend how attitudes and regulations must be engaged to make all changes due to the pandemic.

Professional Zakat Collection Management at Baitul Mal Aceh

In line with the developments in the era of human life, especially in the economic field, earning activities through skills and professions will continue to grow from time to time. The determination of professional zakat obligations to him shows that Islamic law is very aspirational and responsive to the times. The Baitul Mal Institution works to manage zakat, religious assets, and other assets, so using field research methods the researcher wants to see the management of professional zakat collection at Baitul Mal Aceh, from the research results it is concluded that the professional zakat collection system at Baitul Mal Aceh is carried out with the first system, you can go to the counter to record your name and then provide a receipt for proof of zakat payment, secondly, you can go through a bank account via the mobile banking application to deliver the zakat/zakat deposit, after the zakat is paid, we will send it to the regional treasury, as for the account number. As for the opportunities and obstacles in collecting professional zakat, namely, the opportunity is that there is still public trust in the management of zakat carried out by Baitul Mal Aceh so that it is motivated to be better, with this opportunity the Baitul Mal continues to strive to increase professional zakat collection.

The Perceptions of Productive Asnaf Towards the Quality of Service and Assistance System by Baitul Mal Aceh, Indonesia

The Perceptions of Productive Asnaf Towards the Quality of Service and Assistance System by Baitul Mal Aceh, Indonesia

THE IMPLEMENTATION OF SOCIO-ECONOMIC AND GOOD GOVERNANCE MODELS IN IMPROVING ZAKAT COMPLIANCE BEHAVIOR AMONG ENTREPRENEURS IN ACEH PROVINCE, INDONESIA

The Aceh government issued an appeal letter No.180/11860 dated August 3 2022 regarding an appeal to Muslim employees and companies (businesses) to deposit their zakat to Baitul Mal. The compliance behavior of entrepreneurs paying zakat to Baitul Mal is an important concern in optimizing zakat receipts in Aceh. Socio-economic models and good governance are important factors in increasing zakat compliance among entrepreneurs. What are Baitul Mal Aceh's policies and strategies for optimizing these two models? This research was conducted using a qualitative descriptive approach. Data was collected using interview and documentation techniques. Data analysis uses data reduction techniques, data display and conclusion making. The research results show that Baitul Mal Aceh has strengthened zakat management regulations in Aceh and followed this with education and socialization. Apart from that, Baitul Mal also always displays information related to the collection and utilization of zakat funds. Management with good governance is carried out by prioritizing transparency and accountability in zakat management. It is hoped that optimizing zakat continues to prioritize socio-economic models and good governance and can increase the trust and interest of entrepreneurs so that in the end they give their zakat to Baitul Mal Aceh.

Peran Belanja Pemerintah Daerah Dalam Memoderasi Pengaruh Zakat Terhadap Kemiskinan di Provinsi Aceh

This research article reviews the role of local government spending in moderating the relationship between zakat receipts and poverty in 23 districts / cities in Aceh province for the 2009-2018 period. The type of data in this study is secondary data in the form of panel data, namely a combination of time series data and cross section data. Sources of data were obtained from BPS Aceh, Baitul Mal Aceh and the Regional Government processed by the Regional Financial Data Sub-Directorate, Directorate of EPIKD from 2009-2018. The method of research analysis was carried out using panel data regression analysis and MRA to examine the effect of zakat and regional spending on poverty reduction and to examine the role of regional spending in moderating the relationship between zakat and poverty in Aceh Province. The results showed; (1) zakat has a negative and significant effect on poverty reduction; (2) BPD has a negative and significant effect on poverty reduction; (3) MDR is negative and not significant to the relationship between zakat and poverty, which means that BPD is only an independent variable but not a moderating variable on the relationship between zakat and poverty

WAKAF SEBAGAI DASAR MENINGKATKAN KESEJAHTERAAN DAN SUMBER DAYA MANUSIA

Before the Indonesian nation proclaimed its independence, the Indonesian people had often made waqf. This waqf practice is in line with the many Islamic kingdoms in Indonesia, such as the Demak kingdom, the Pasai kingdom, the Mataram kingdom and so on. The implementation of waqf that develops in society is carried out based on Islamic teachings that originate from Islamic values. Looking at waqf historically, it has actually taught Muslims the importance of continuous economic resources to ensure ongoing prosperity in society. Waqf as an economic instrument that gives life to its managers and the community. Waqf is an important socio-economic pattern of worship. Waqf is to build the economy and civilization. Waqf has an economic basis. Therefore, we must make waqf the backbone of sharia economic development. In building an Islamic economy, waqf cannot stand alone, but is a package with zakat, infaq and alms. The author sees the concept of cash waqf in Aceh as having tremendous potential to support the economic development of the people, because the funds are also available from sources of zakat, infaq, endowments, and other religious assets. These sources of funds are managed in an integrated manner at Baitul Mal Aceh. The management of zakat and waqf is not separate as at the national level. According to classical Islamic history, waqf has played a very significant role in improving the welfare of Muslims, both in the fields of education, health services, social services and public interests, religious activities, development of science and Islamic civilization in general. Waqf as an economic instrument that gives life to its managers and the community. Not the other way around, waqf only becomes a burden on managers and demands a helping hand of generosity from the community. Waqf during the friendship era has become an economic source and financing for the development of science, such as during the Caliphate era of Harun al Rasyid with the Bayt al Hikmah library which was financed by waqf wealth.

Guardianship Supervisory in Indonesia: A Comparative Analyzes of Baitul Mal Aceh and the Heirloom Board

Guardianship supervisory has been a dilemma in the Indonesian legal system. The article assesses the practice of guardianship supervisory in Indonesia by comparing two prominent institutions, Baitul Mal Aceh (BMA) and the Heirloom Board (Balai Harta Peninggalan or BHP). The article focuses on understanding these organizations’ roles and responsibilities in preserving and managing guardianship supervisory. The article uses normative juridicial method to examine how Baitul Mal Aceh and BHP become guardian supervisors and their differences and similarities by reading norms, laws, journals, and the like. The article found that Baitul Mal Aceh has been unable to carry out its duties because of a lack of operational regulation (i.e., Governor’s Regulation) of Qanun Baitul Mal, while BHP only focuses on non-Muslim related issues. These two institutions work independently and cannot support each other. Dualism and lack of implementing regulations in guardianship institutions in Indonesia have posed a dilemma for ensuring proper guardianship over the personal and property of children who are not yet mature or not married under court decisions. The article sheds light on the limitations and complexity of guardianship and its surrounding issues in both institutions.

Baitul Maal learning organization in producing quality zakat accounting information

This study aims to provide a basic understanding of the importance of organizational learning in producing quality zakat accounting information in Baitul Mal in Aceh. The methods used in this study are descriptive methods and explanatory research methods, and data will be collected by distributing questionnaires to zakat managers. who are members of the Baitul Mal institution. The data will be processed using a statistical tool, namely Partial Least Square (PLS) based on covariates. The results of this study prove that continuous organizational learning has an impact on the quality of information produced, this can be seen from the hypothesis test which shows that the organizational learning variable produces a number of 2.293 which is greater than the critical 1.65. Since the value of arithmetic is greater than critical, then at an error rate of 5% it is decided to reject Ho. So based on the test results, it can be concluded that organizational learning has a significant effect on the quality of zakat accounting information in Baitul Mal Aceh. So that the more frequent holding of training activities, seminars and symposia as well as opportunities to continue formal education for zakat managers will affect the quality of zakat management financial statements so that the reports produced contain accurate, timely, relevant and complete information, which can be useful in decision making.

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

The mandate for investment in the Sharia Capital Market sector is clearly stated in the Aceh Governor Regulation No.8 of 2022 concerning the Management of Zakat and Infaq. the investment of infaq funds is carried out by the BMA Secretariat in the form and sector of shares, Sukuk, waqf empowerment, economic businesses, health, sharia deposits, education, and other investments. With the total BMA infaq funds from 2017 - 2022 around 153 billion, it provides an opportunity to invest in the Islamic financial market sector and provide benefits for the development of infaq funds aimed at the benefit of the economy. In this study, a qualitative method with a descriptive phenomenological approach was carried out. The sample was selected purposively, the informants of the research were investment practitioners, BMA commissioners, sharia supervisory boards, Islamic economics and Islamic banking academics, the government, the national committee for Islamic economics and finance (KNEK), and mustahik. The results of this study concluded that the sharia-based capital market provides a variety of sharia investment products that Baitul Mal Aceh can choose as a medium for investing infaq funds, namely sharia stocks, sukuk, and sharia mutual funds. Investment business models in Islamic financial markets can be done by considering risks carefully, and prudently choosing Islamic investment products that are low-risk and consistent returns.

The optimization of zakat funds distribution in Aceh in improving the welfare of the disable

Objectives – The purpose of this study was to determine the optimal level and implementation of the zakat fund distribution program for the Disabled within the perspective of improving the well-being of mustahik.
 Method – The descriptive qualitative research design is used in this study. In this study, there were five informants, two of whom were key figures. The primary and secondary data sources used in this study were observation, interviews, and documentation.
 Findings – The study's findings indicate that the distribution of zakat funds for disability has not been carried out optimally, and the funds are channeled through two program criteria, namely moderate disability and severe disability, and have not had a significant impact on improving the welfare of mustahik. Mustahik wishes for more programs, such as those that provide business capital to people with disabilities.
 Limitation– study only focused on Zakat Fund Compensation Program for the Disabled provided by Baitul Mal Aceh Tamiang regency.
 Practical Implication– This study demonstrates the need for additional disability compensation programs in Baitul Mal, Aceh Tamiang Regency, such as providing business capital to disabled people so that they can feel prosperous.

The influence of religiosity, knowledge, and income on the decision of muzakki to pay zakat mal in Baitul Mal Aceh Tamiang

Abstract
 Objective - This study was conducted to determine the level of muzakki decision in paying zakat maal.
 Method - This research uses quantitative research. The population in this study was muzakki Baitul Mal Aceh Tamiang Regency, and the technique used in sampling was Non-Probability Sampling. The sample in this study amounted to 88 samples. The types of data used in this study used primary and secondary data. The analysis techniques used are data quality test, classical assumption test, multiple linear regression analysis, and hypothesis testing using the SPSS version 16 program.
 Findings - The results showed that simultaneously the variables of Religiosity, knowledge, and Income positively and significantly affected the behavior of paying mal zakat. Partially the religiosity variable had a positive and significant effect on the behavior of paying mal zakat, knowledge had a positive and significant effect on the behavior of paying mal zakat, and the income variable had a positive and significant effect on the behavior of paying mal zakat. The percentage of influence of Religiosity, knowledge, and income variables on the behavior of muzakki in paying zakat mal together is 59.2%.
 Limitations - This research is considered a cause-and-effect with a single observation object.
 Practical Implications - This research shows the need for additional research variables so that the decision of muzakki to pay maal Zakat in Baitul Mal Aceh Tamiang Regency can increase higher to increase the collection of zakat funds in Baitul Mal Aceh Tamiang Regency to maximize future distribution programs so that they can be distributed evenly and relatively to all people in Aceh Tamiang Regency.

Enhancing Productive Zakat Programs in Light of Maqāṣid Syarī’ah: Chance and Challenge in Contemporary Aceh

Abstract: Introduction: As the main pillar of Islam, zakat is still convinced being an effective instrument in order to realize poverty alleviation and social equilibrium. Background Problems: This article discusses about implementation, challenge and moment that could be seized by Baitul Mal as an independent institution, to compile and distribute zakat in Aceh, after a broader jurisdiction that it has, to reduce poverty. However, the reality in Aceh currently shows that the poverty is still becoming the main broadly challenged social problems that faced. Research Method: This study is a qualitative one using semi-structured interviews with purposive sampling to stakeholders who are directly engaged in zakat management in Baitul Mal Aceh and other parties like academician and practician, as well as observation and documentation. Finding/Results: The finding of this research shows that as an independent board in Aceh province, Baitul Mal Aceh has a big chance and broader authority to maintain, manage and develop zakat based on Islamic sharia law in Aceh, although it has also many obstacles to realize it. This article suggests and proposes maqāṣid syarī’ah should be the parameter of any zakat programs conducted. By using maqāṣid syarī’ah, hopefully it could be the parameter of innovating and conducting any productive zakat programs for realizing a more welfare and beneficial (mashlahat) purposes.

MODEL INVESTASI DANA INFAK BAITUL MAL ACEH: KONSEP BISNIS PEMBANGUNAN PABRIK PADI

The mandate of the Governor of Aceh Regulation No. 8 of 2022 regarding the management of Zakat and Infak emphasizes the management roles of Zakat and Infak along with the distribution mechanism and investment model according to Sharia principles. Baitul Mal Aceh, as the institution managing ZISWAF, must develop important strategic programs to reduce poverty in Aceh province, increase income redistribution, and enhance the welfare of the Acehnese people. The agricultural sector is essential to this study's consideration as an investment model for BMA Infak funds because it is the primary livelihood of the Acehnese people. This study uses a qualitative approach by applying SWOT analysis and the Business Model Canvas. The findings support the notion that combining BMA waqf assets with a partnership structure with the PEMA and the concepts of profit sharing, and ijarah will improve the investment model of BMA infaq funds with the mechanism of building a rice mill.

Efektivitas Pengelolaan Zakat, Infaq dan Sedekah (ZIS) di Baitul Mal Provinsi Aceh

Abstract: This study aims to determine the effectiveness of the management of zakat, infaq and alms in Baitul Mal Province. The object of this research is the report on the receipt of Zakat, Infaq and Alms (ZIS) of Aceh Province in 2013-2019. This study uses a descriptive method with a quantitative approach, namely to formulate attention to the problems at hand, where the data collected is compiled and analyzed so that it can provide information on existing problems. The results showed that the number of Zakat, Infaq and Alms Zakat, Infaq and Alms (ZIS) receipts in Baitul Mal, Aceh Province from 2013 to 2019 has increased. In 2014 it increased by 20.06 percent, 2015 by 3.71 percent,2016 was 3.67 percent, 2017 was 34.54 percent, 2018 was 10.08 percent and 2019 was 2.95. The effectiveness of receiving Zakat, Infaq and Alms (ZIS) in Baitul Mal, Aceh Province is very effective, in 2013 it was 266 percent, 2015 amounted to193 percent, 2016 by 137 percent, 2017 by 232 percent, 2018 by 204 percent and 2019 by 188 percent, and quite effective in 2014, which amounted to88 percent. The effectiveness of the distribution of Zakat, Infaq and Alms (ZIS) in Baitul Mal, Aceh Province was very effective in 2013 by 518 percent and effective in 2014 by 100 percent, 2015 by 100 percent, 2016 by 100 percent, 2017 by 99.25 percent, 2018 by 100 percent and 2019 by 100 percent. It can be concluded that the effectiveness of the management of Zakat, Infaq and Alms (ZIS) in Baitul Mal Aceh was very effective in 2013 which was 266 percent in terms of revenue realization and 518 percent in terms of distribution realization.

Microfinancing from the Zakat Fund in Baitul Mal Aceh and the Readiness of Malaysia's Asnaf Entreprenuers

The recent Covid-19 pandemic has swept the globe. As a result, there has been a spike in the number of relative poor who are experiencing economic hardships. This poses a predicament for the unbankable, reducing their options to apply for funding via banking products. With the available financial capacity, zakat institutions are viewed as the closest alternative in terms of being a source of funding, either through the microfinacing method or the qard hasan principle. Zakat is considered capable of becoming a social entrepreneurial system and a worthy alternative. The question is whether Islam permits microfinancing using zakat funds. If permitted, what is the rationale for distributing zakat through microfinance? Are there asnaf entreprenuers in Malaysia ready to take microfinance from the zakat fund to finance their businesses? This study is done using the case study method by conducting a semi-structured interview with zakat expertise and asnaf entreprenuers. Based on the content analysis, the findings of the study indicate that Islam permits microfinance using zakat funds. Asnaf entreprenuers are likewise eager to acquire microfinance from zakat money in order to to strengthen their economic position and develop in life. This microfinancing is expected to have a good effect, particularly on the rising demand for asnaf entreprenuers. So, it is expected that asnaf entreprenuers will be able to switch from being a zakat recipient to a zakat payer within a certain amount of time.

Strengthening Zakat Rules in Indonesia: A Legal Study of the Law on the Government of Aceh

Aceh is a province with special authority under the Law Number 11 of 2006 on the Government of Aceh (Undang-Undang Pemerintahan Aceh/UUPA). The special authority is mentioned, among other regulations, in Article 180, which makes zakat the source of original income of the Aceh Region and the district or city. This study is a normative juridical research, that is, a study that analyses the regulations of laws that set law as a system of norms.The data collection technique used in this research is a literature studies of laws and regulations. This study concludes that zakat management in Aceh is regulated based on the UUPA of 2006. Baitul Mal Aceh and Baitul Mal districts or cities manage the institutions that regulate it. In addition, this legal regulation also explains that the amount of zakat paid is a deductible expense from the taxpayer's income tax liability. However, the existence of zakat, as stipulated in a number of UUPA articles, has not been implemented as expected. The absence of government regulations governing the implementation of taxes as a deductible factor for the amount of income tax payable is one of the reasons for not implementing Article 192. This government regulation is an essential factor towards strengthening the law on the Government of Aceh as part of the Helsinki Memorandum of Understanding mandate. The principle of lex specialis derogate lex generalis must be used as a legal argument in order to encourage the implementation of these regulations. Since Aceh is a region with special autonomy, the application of its law must also be handled specifically.

ANALISIS PENERAPAN PENYAJIAN LAPORAN KEUANGAN ZAKAT BERDASARKAN PSAK 109 (Studi Kasus Baitul Mal Aceh Utara Dan Baitul Mal Lhokseumawe)

This research is entitled Analysis of Application of Zakat Financial Statement Presentation Based on Statement of Financial Accounting Standards 109 (Case Study of Baitul Mal Aceh Utara and Baitul Mal Lhokseumawe). This study aims to determine whether the financial statements are in accordance with zakat accounting reporting, namely recognition, measurement, presentation/reporting, and disclosure at Baitul Mal Aceh Utara and Baitul Mal Lhokseumawe. This research is located at Jl. New Ocean No. 53, Kampung Jawa, Banda Sakti, Lhokseumawe City, Aceh. And at the Lhokseumawe City Islamic Center Complex. The method used in this research is descriptive quantitative research method. Data analysis was carried out in this study using confirmatory factor analysis with data collection techniques in this study, namely by using interviews, questionnaires, literature studies. The population in this study is the target population with the number of respondents as many as 60 (sixty) people (30 (thirty) people at Biatul Mal Aceh Utara and 30 (thirty) people at Baitul Mal Lhokseumawe). The results of this study indicate that the recognition of the Statement of Financial Accounting Standards 109 on zakat accounting reporting at Baitul Mal Aceh Utara and Baitul Mal Lhokseumawe has been implemented properly. Keywords : Financial Accounting Report, Baitul Mal, Statement of Financial Accounting Standards 109