OPTIMIZATION OF ZAKAT COLLECTION IN WEST ACEH: STUDY FROM BAITUL MAL IN THE EARLY ISLAMIC GOVERNMENT

Abstract

Zakat is a religious obligation for Muslims which is included in the form of compulsory
worship and is recognized as a source of funds that can be used to improve social welfare in
people's lives. Although it is part of the obligation of Muslims to pay zakat, the amount of
zakat collected is still not optimal compared to the potential of zakat founde in West Aceh.
As such, the issues have attracted considerable research interest. Some research on zakat is
still limited to the practice of collecting zakat. However, in this study a new paradigm will be
developed by examining issues related to the application of zakat in West Aceh and
reviewing the practice of optimilization zakat collection in the early Islamic goverment
period. The purpose of this study is to discuss the development of zakat collection in West
Aceh and review the practice of zakat collection in the early Islamic government. This
research method uses a qualitative approach with an explanatory approach and literature
study. Data analysis uses the Miles & Huberman model with cycles starting with data
collection, data reduction, data display, verification and conclusion drawing/verification. We
suggest that in order to optimize the collection of zakat in Aceh Province, the government
should be able to adopt procedures managing zakat collection in the early days of the Islamic
government, the results of which show that there is a surplus of zakat funds reported during
the reign of Caliph Umar Abdul Aziz.