KEDUDUKAN HUKUM BAITUL MAL ACEH SEBAGAI LEMBAGA PENGELOLA ZAKAT

One of the Islamic teachings that aims to overcome social inequalities and turmoil is zakat, zakat is a pillar of support for the establishment of Islam and an obligation for its adherents. Zakat has high social relations and has the potential to accelerate the economic growth of the people and care for each other. Aceh Province as an autonomous region that implements the implementation of Islamic law has strong and comprehensive regulations in regulating zakat management as one of the reliable Islamic economic instruments. Baitul Mal Aceh is a non-structural regional institution that is authorized for the benefit of the people. This study aims to determine the position of Baitul Mal Aceh in the national legal system and the differences between Baitul Mal Aceh and BAZNAS/LAZ. This research is a type of qualitative-descriptive research with a juridical normative approach. In this study, an analysis of the legal position of Baitul Mal Aceh was carried out, and the differences in zakat management in Baitul Mal Aceh with BAZNAS / LAZ and examined whether zakat management in Baitul Mal Aceh and also in BAZNAS / LAZ was in accordance with Law Number 23 of 2011 and Law Number 11 of 2006 concerning the Government of Aceh. The data collection techniques used are library research, documents and data analysis. The results of this study show that the legal basis of Baitu Mal Aceh is Law Number 11 of 2006 concerning the government of Aceh. Specialties in Aceh have implemented zakat as a source of Regional Native Income (PAD). After the existence of Qanun No. 03 of 2021 concerning Amendments to Aceh Qanun No. 10 of 2018 concerning Baitul Mal Aceh, the management of zakat and other religious property in Aceh is no longer based on Law No. 23 of 2011 concerning Zakat Management, because based on the principle of lex speciallist dereoget lex generalist, it means that a special law can defeat the general law, but it must not conflict with laws and regulations. Then regarding zakat management at Baitul Mal Aceh has not been efficient or in other words, the supervisory commission at Baitul Mal is not effective, and zakat management in Indonesia has also not produced maximum results. Then regarding the differences in the management of zakat in Baitul Mal Aceh and management in BAZNAS/LAZ, in Baitul Mal Aceh the management of zakat is regulated by the Aceh government which is regulated by the Aceh Qanun, while in BAZNAS the management of zakat is regulated by the government together with the community and in LAZ it is managed by private parties