EXPLORING THE AUTHORITY OF THE ACEH GOVERNMENT IN MANAGING ZAKAT FOR LOCAL REVENUE GENERATION
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
Aceh government, Local revenue, Islamic financeHow to Cite
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