Perspective of Siyasah A Comparative Legal Analysis of Zakat Management Regulations between BAZNAS and Baitul Mal Aceh from a Siyasah Maliyah Perspective

Muhammad Luthfi; Mutiara Fahmi; Azmil Umur; Muzzammil Abdi

doi:10.22373/rpvcqk05

Authors

Muhammad Luthfi Universitas Islam Negeri Ar-Raniry Banda Aceh
Mutiara Fahmi Universitas Islam Negeri Ar-Raniry Banda Aceh
Azmil Umur Universitas Islam Negeri Ar-Raniry Banda Aceh
Muzzammil Abdi Al-Azhar University , Al-Azhar University Cairo, Egypt

DOI:

https://doi.org/10.22373/rpvcqk05

Keywords:

Siyasah Maliyah, Regulation, Zakat Management

Abstract

This study examines the framework of zakat governance in Indonesia by comparing the national system under Law Number 23 of 2011, which is managed by the National Amil Zakat Agency (BAZNAS), with the autonomous regional system of Aceh governed by Qanun Aceh Number 3 of 2021 and managed by the Baitul Mal institution. The primary objective of this research is to provide a comprehensive comparative legal analysis of both statutory frameworks through the conceptual lens of Siyasah Maliyah, which governs public financial administration in Islam. Employing a qualitative normative legal research method, this study utilizes statutory, conceptual, and comparative approaches. The validity of the legal arguments is established through doctrinal triangulation, cross-referencing statutory interpretations with classical Islamic jurisprudence. The findings reveal that while both legal frameworks share the fundamental goal of alleviating poverty and optimizing zakat for societal welfare, Aceh’s governance model operates with distinct constitutional recognition due to the concept of asymmetric decentralization. Furthermore, the analysis demonstrates that integrating the core Siyasah Maliyah principles namely Amanah (trust), Maslahah (public interest), and Hisbah (accountability) significantly strengthens transparency and public finance governance. The revitalization of Baitul Mal in Aceh closely mirrors classical Islamic administrative doctrines, particularly the concepts of public wealth management articulated by al-Mawardi. The study concludes by outlining the theoretical and legal implications of these findings, emphasizing the urgent need to harmonize national and regional regulatory frameworks to prevent jurisdictional friction while fully respecting Aceh's constitutionally guaranteed legal autonomy.

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