PEMBINAAAN PEMBAGIAN ZAKAT PADA BAITUL MAL KABUPATEN BIREUEN

Abstract

Zakat is property that must be expended by a Muslim or business entity to be given to those entitled to receive it in accordance with Islamic law. Aceh Province has special features, including the formation of Baitul Mal Aceh, MPU, MAA and MPD. Islamic work ethics have not been internalized in every activity within Baitul Mal, Bireuen Regency, especially in the amil in collecting zakat funds. This research aims to determine the mechanism of zakat collection in Baitul Mal Bireuen Regency carried out by amil, the performance of amil zakat in Baitul Mal Bireuen Regency and the suitability of the work ethics of amil zakat in collecting Zakat in Baitul Mal Bireuen Regency with work ethics in Islam. This research uses a qualitative approach and the type of research is descriptive. The informants consisted of the Head of the Baitul Mal Bireuen Secretariat, the Head of General Subdivision, six staff and also the public. Data collection was carried out using interview and observation techniques. The results of this research show that the performance of the zakat amil in collecting zakat in Baitul Mal Bireuen Regency is in accordance with the work ethics in Islam which is characterized by good implementation of responsibilities, working solely for the public interest, the amil have been assessed as having integrity by the public, working with neutral and objective principles without discriminating between givers and recipients of zakat, and working with competence and full care.