THE EFFECTIVENESS OF ZAKAT STATUS AS A SPECIAL REGIONAL ORIGINAL INCOME (PAD) TOWARDS THE OPTIMIZATION OF ZAKAT DISTRIBUTION IN ACEH PROVINCE

Abstract

Aceh is the only province in Indonesia where zakat is formally incorporated into the regional public financial system under its special autonomy framework. Although this institutional arrangement has strengthened the legal and administrative governance of zakat, its contribution to improving distribution effectiveness remains insufficiently understood. This study aims to synthesize empirical evidence on how the institutional status of zakat influences distribution effectiveness in Aceh. A Systematic Literature Review (SLR) following the PRISMA 2020 guidelines was employed. Relevant studies published between 2018 and 2025 were identified from Scopus, Google Scholar, Dimensions, Crossref, DOAJ, Garuda, and official publications issued by Baitul Mal Aceh, BAZNAS, and the Government of Indonesia. The selected literature was analyzed using thematic synthesis to identify recurring patterns related to institutional governance, targeting accuracy, timeliness of distribution, distribution equity, welfare outcomes, and implementation challenges. The review shows that integrating zakat into the regional public financial system has strengthened institutional accountability, regulatory certainty, and public trust. However, these institutional improvements have not consistently translated into higher distribution effectiveness. The evidence indicates persistent challenges, including fragmented beneficiary databases, disparities in institutional capacity among districts, limited inter-agency coordination, and the absence of standardized impact evaluation. The review also reveals that existing studies predominantly assess administrative performance rather than long-term welfare outcomes for mustahik. This study contributes by proposing an outcome-oriented evaluation framework that complements institutional performance with four dimensions of distribution effectiveness: targeting accuracy, timeliness, distribution equity, and welfare outcomes. The findings provide evidence-based implications for strengthening zakat governance and improving the effectiveness of zakat distribution in Aceh.