Implementation of Zakat as Local Original Income in Government of Aceh Besar Regency, Aceh Province

Nurdin, nurdin and Muhammad, Nur (2017) Implementation of Zakat as Local Original Income in Government of Aceh Besar Regency, Aceh Province. www.iosrjournals.org, India.

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Abstract

Abstract: The regulation of zakat as the Locally-generated revenue (PAD) is contained in Law Number 11 Year 2006 regarding Aceh Government and Article 180 Paragraph (1) Letter d concerning the source of Local Original Income. The purpose of this study is to explain the implementation of zakat as Local Original Income in the government of Aceh Besar Regency, considering this provision is especially applicable in Aceh Province. Method used is empirical research (field research). Results showed that the collection of profession zakat at government agencies in Aceh Besar Regency is done directly by the Zakat Collection Unit (UPZ). Zakat is deducted on any salary payment for civil servants, employees, and other officials who work in the government of Aceh Besar Regency.The collection of zakat mal is done by Zakat Collecting Unit on National Owned Enterprises (BUMN); and Local Owned Enterprises (BUMD), businessman,and individual business in Aceh Besar Regency. After zakatis collected, then it is deposited to the Local Cash of Aceh Besar Regency on the Zakat Special Account and recorded as Local Original Income, the report also submitted to Baitul Mal of Aceh Besar Regency. All zakat receipts managed by Baitul Mal of Aceh Besar Regency must be deposited to the General Cash of Aceh Besar Regency. Zakat deposit is stored in the account separately by Local General Treasury (BUD/BendaharaUmum Daerah) Aceh Besar Regency. Zakat funds can only be disbursed for the benefit of programs and activities proposed by Baitul MalHeadof Aceh Besar Regency in accordance with their respective senifs. Budget implementation performed by Baitul Mal of Aceh Besar Regency, especially in the implementation of zakat funds, is done through a distinctive procedure because zakat fund is a special form of Local Original Income. Local Original Income disbursement procedures do not need to wait for approval of Family Income and Expenditure Budget (APBK) by District House of Representatives (DPRK ), but immediately disbursed after zakat funds are collected. The budget implementation in the disbursement of zakat funds is done through a grant procedure based on the advice ofAudit Board of the Republic of Indonesia ( BPK RI). The Regent of Aceh Besar Regency grants zakat funds to Baitul Mal of Aceh Besar Regency, then Baitul Mal distributes zakat funds in accordance with the established asnaf. Key Word: Implementation, Zakat, Local Original Income, Aceh Besar

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