ANALISIS DISTRIBUSI ZAKAT KEPADA KELOMPOK SANTRI DI KECAMATAN SIMPANG MAMPLAM PROVINSI ACEH

Simpang Mamplam District, Aceh Province is one of the areas that implements a zakat distribution system with two methods, namely through amil zakat and independently. Zakat distribution patterns are found in Simpang Mamplam District, specifically in 10 villages which the author examined in the villages of Gle Meundong, Blang Tambue, Lancang, Pulo Dapong, Blang Kuta Dua Meunasah, Cot Trieung, Meunasah Mesjid, Ie Rhob Babah Lueng, Alue Leuhob and Ie Rhob Barat distributed in consumptive form with objects in the form of rice if the zakat in question is zakat fitrah, and in the form of money or rice if the zakat in question is zakat assets (zakat paddy). Zakat in 10 villages in Simpang Mamplam Subdistrict is distributed directly to mustahik zakat, namely students. Even though in the Al-Qur'an Surah at-Taubah verse 60 students are not mentioned as one of the mustahik. So that the distribution of zakat in Simpang Mamplam District is not right on target. Departing from the problem of the distribution of zakat for students that occurred in Simpang Mamplam District, the authors compiled two problem formulations including, how is the normativity of Islamic Law (Fikih) towards the santri group as mustahik in Simpang Mamplam sub-district, Aceh province and what is the sociological perspective of Islamic Law on the zakat distribution system to a group of students in Simpang Mamplam sub-district, Aceh Province. This study uses sociological normative research methods by dissecting the mustahik zakat theory based on fiqh and analyzing it sociologically The results of the research as the formulation of the problem in question shows that, in terms of normative Islamic law (Fikih) students as mustahik zakat is an incorrect perception, because in the Qur'an Surah at-Taubah verse 60 mustahik zakat consists of the poor, the poor, the amil zakat, converts, slaves, debtors, fī sabilillah and ibn Sabīl. Meanwhile, sociologically, students can be classified as mustahik zakat, as is the perception of the people of Simpang Mamplam that the students who receive zakat are part of the poor group, but at certain times they are not poor, but students receive zakat because they are someone who strives in the way of Allah in this case. classified to fi sabilillah. Distribution of zakat for santri as a form of appreciation because santri have served the community, also supported by good social relations between Dayah officials and the people of Simpang Mamplam