Zakat for Economic Empowerment in Aceh: Evaluating Qanun No. 3/2021 through a SWOT-Maqasid Framework
DOI:
https://doi.org/10.22373/share.31858Abstract
ABSTRACT - Zakat is a fundamental instrument in promoting Islamic economic justice and alleviating poverty. In Aceh, Indonesia’s only province with the authority to implement Islamic law through public policy, this role is institutionalized via Qanun No. 3/2021. This study examines the effectiveness of zakat management under this regulation in fostering economic empowerment. Adopting a qualitative-descriptive approach, the research integrates SWOT analysis with maqasid shariah principles to align spiritual objectives with socio-economic outcomes. Data were collected through in-depth interviews with key stakeholders, including Baitul Mal officials, muzakki, mustahik, and Islamic economists in Banda Aceh and Langsa, supported by field observations and secondary data from Baitul Mal and BPS Aceh (2023–2024). Thematic analysis using SWOT quadrants and triangulation revealed that the strong legal framework has increased public trust and zakat collection from IDR 85 billion to IDR 90 billion. However, only 6% of the estimated potential (IDR 1.4–1.5 trillion) is realized due to limited human resources and outdated technology. Opportunities include digital transformation and alignment with the SDGs, with productive zakat programs boosting household income by 10% for 70% of 4,895 micro-enterprises. Threats such as informal zakat channels and economic instability (inflation 5.2%, unemployment 6.1%) persist. Zakat contributed to a slight poverty reduction (from 15% to 14.5%), though uneven distribution limits broader impact. The findings highlight the need for digitalization, institutional capacity building, and culturally sensitive outreach. Integrating maqasid shariah offers a replicable model for aligning Islamic philanthropy with sustainable development in other Muslim-majority regions.
AbstrakZakat sebagai Instrumen Pemberdayaan Ekonomi di Aceh: Evaluasi Qanun No. 3/2021 dengan Pendekatan SWOT-Maqasid. Zakat merupakan instrumen utama dalam mewujudkan keadilan ekonomi Islam dan pengentasan kemiskinan. Provinsi Aceh sebagai wilayah di Indonesia yang memiliki kewenangan untuk menerapkan hukum Islam dalam kebijakan publik mengatur peran zakat secara formal melalui Qanun No. 3 Tahun 2021. Penelitian ini bertujuan untuk mengevaluasi efektivitas pengelolaan zakat dalam mendorong pemberdayaan ekonomi berdasarkan regulasi tersebut. Dengan pendekatan kualitatif-deskriptif, penelitian ini mengintegrasikan analisis SWOT dan prinsip maqasid syariah guna menyelaraskan tujuan spiritual dengan hasil sosial-ekonomi. Data penelitian dikumpulkan melalui wawancara dengan para pemangku kepentingan utama, yaitu pejabat Baitul Mal, muzakki, mustahik, dan ekonom Islam, yang berlokasi di Banda Aceh dan Langsa serta didukung oleh observasi lapangan dan data sekunder dari laporan Baitul Mal dan BPS Aceh (2023–2024). Analisis tematik dengan kuadran SWOT dan triangulasi menunjukkan bahwa kerangka hukum yang kuat meningkatkan kepercayaan publik dan penghimpunan zakat dari Rp85 miliar menjadi Rp90 miliar. Namun, hanya 6% dari potensi zakat (Rp1,4–Rp1,5 triliun) yang terealisasi akibat keterbatasan SDM dan teknologi yang belum memadai. Peluang seperti transformasi digital dan keselarasan dengan SDGs terlihat, dengan program zakat produktif meningkatkan pendapatan rumah tangga sebesar 10% bagi 70% dari 4.895 usaha mikro. Ancaman seperti saluran zakat informal dan ketidakstabilan ekonomi (inflasi 5,2%, pengangguran 6,1%) masih menjadi tantangan. Zakat berkontribusi pada penurunan kemiskinan dari 15% menjadi 14,5%, meskipun distribusi yang belum merata membatasi dampak luasnya. Temuan ini menekankan pentingnya digitalisasi, penguatan kapasitas kelembagaan, dan pendekatan komunikasi yang peka budaya. Integrasi maqasid syariah menawarkan model replikatif untuk menyelaraskan filantropi Islam dengan pembangunan berkelanjutan di wilayah mayoritas Muslim.
References
Afandi, A., Hayati, I., Amsari, S., & Lubis, M. A. (2024). Peningkatan kapasitas relawan Lazismu Kota Medan melalui pelatihan digital fundraising. CARADDE: Jurnal Pengabdian Kepada Masyarakat, 7(2), 455–464. https://doi.org/10.31960/caradde.v7i2.2133
Ahyani, H. (2025). Membumikan Syariah: Pendekatan Fikih Keluarga dan Ekonomi Menuju Kesejahteraan Sosial. Penerbit Widina.
Amin, R. M., Yusof, S. A., Haneef, M. A., Muhammad, M. O., & Oziev, G. (2015). The integrated development index (I-Dex): A new comprehensive approach to measuring human development. In M. A. Haneef & A. M. L. E. O. Muhammad (Eds.), Islamic economics: Theory, policy and social justice (Vol. 2, pp. 159–172). Bloomsbury Qatar Foundation. https://doi.org/10.5040/9789000000000
Amiruddin, M. M. (2024). Proposing Strategic Maqashid Management Framework (SMMF) to Sustainable Islamic Business: Integrating Maqashid Principles with Strategic Management Theories. In Strategic Islamic Business and Management: Solutions for Sustainability (pp. 185-199). Cham: Springer Nature Switzerland.
Amiruddin, M. M. (2024). Proposing Strategic Maqashid Management Framework (SMMF) to Sustainable Islamic Business: Integrating Maqashid Principles with Strategic Management Theories. In Strategic Islamic Business and Management: Solutions for Sustainability (pp. 185-199). Cham: Springer Nature Switzerland.
Amsari, S., Rahmayati, R., & Amalia, A. (2025). Pelatihan pengembangan manajemen SDM sebagai upaya meningkatkan penghimpunan ZIS di LAZISMU Binjai. JMM (Jurnal Masyarakat Mandiri), 9(3), 2506–2515. https://doi.org/10.31764/jmm.v9i3.22684
Aurelia, M., Syahbana, A. P., Sitanggang, A. F., & Hasanah, U. (2025). Analysis of the effectiveness of Islamic insurance in achieving maqashid sharia through digital marketing. Proceeding International Seminar of Islamic Studies, 7(1), 418–424. https://doi.org/10.57250/pisis.v7i1.393
Awalurramadhana, A., Ibrahim, A., & Furqani, H. (2024). Analisis Pemetaan Potensi Zakat di Provinsi Aceh Tahun 2023. EKOBIS SYARIAH, 8(2), 9-32.
Baitul Mal Aceh. (2023). Laporan keuangan tahunan Baitul Mal Aceh 2023.
Baitul Mal Aceh. (2024). Laporan keuangan tahunan Baitul Mal Aceh 2024.
Beik, I. S., & Arsyianti, L. D. (2016). Measuring zakat impact on poverty and welfare using CIBEST Model. Journal of Islamic Monetary Economics and Finance, 1(2), 141-160.
Beik, I. S., & Arsyianti, L. D. (2016). Measuring zakat impact on poverty and welfare using CIBEST model. Journal of Islamic Monetary Economics and Finance, 1(2), 87–102. https://doi.org/10.21098/jimf.v1i2.539
Bell, W. Y. (Ed.). (1924). The Mutawakkili of As-Suyuti: A Translation of the Arabic Text with Introduction, Notes, and Indices. Printed at Nile mission Press.
Biliavskyi, V., Biliavska, Y., Umantsiv, Y., & Khavanov, A. (2024). Digital technologies in the financial sector of the economy. Financial and Credit Activity: Problems of Theory and Practice, 5(58), 106–116. https://doi.org/10.55643/fcaptp.5.58.2024.4363
Billah, M. M. S., Hassan, R., Haron, R., & Zain, N. R. M. (Eds.). (2024). Islamic finance and sustainable development: a global framework for achieving sustainable impact finance. Taylor & Francis.
Bilo, C., & Machado, A. C. (2020). The role of zakat in the provision of social protection: A comparison between Jordan and Sudan. International Journal of Sociology and Social Policy, 40(5/6), 421–437. https://doi.org/10.1108/IJSSP-09-2019-0193
Bin-Nashwan, S. A., Abdul-Jabbar, H., & Aziz, S. A. (2019). Do enforcement, religiosity and peer influence zakat compliance behavior? International Journal of Financial Research, 10(5), 150–162. https://doi.org/10.5430/ijfr.v10n5p150
Bin-Nashwan, S. A., Abdul-Jabbar, H., Aziz, S. A., & Haladu, A. (2020). Zakah compliance behavior among entrepreneurs: Economic factors approach. International Journal of Ethics and Systems, 36(2), 285–302. https://doi.org/10.1108/ijoes-09-2019-0145
BPS. (2024). Provinsi Aceh dalam angka 2024. Badan Pusat Statistik Provinsi Aceh. https://aceh.bps.go.id/id/publication/2024/02/28/9a8a3c2e62d9b541aba178db/provinsi-aceh-dalam-angka-2024.html
Chapra, M. U. (2008). The Islamic vision of development in the light of maqasid al-shari’ah. Islamic Research and Training Institute. https://irti.org/publications/the-islamic-vision-of-development/
Daud, M. Z., Mohd Noh, M. S., Fidhayanti, D., & Mat Hussin, M. N. (2025). Empowering futures: Unveiling zakat’s vital role in economic development and legal framework in Malaysia. Jurisdictie: Jurnal Hukum dan Syariah, 16(1), 1–17. https://doi.org/10.18860/j.v16i1.26127
Demianchuk, M., Maslii, N., & Kniazieva, O. (2021). Cloud technologies and artificial intelligence as the basis of digital development of the financial sector of the economy of Ukraine. CEUR Workshop Proceedings, 3056, 110–121. http://ceur-ws.org/Vol-3056/paper9.pdf
Fauzia, A. (2016). Filantropi Islam: Sejarah dan kontestasi masyarakat sipil dan negara di Indonesia. Gading Publishing.
Habibullah, M., & Haron, R. (2024). Sustainable finance: How does zakat management matter? In R. Haron & S. A. G. S. Othman (Eds.), Islamic sustainable finance: Policy, risk and regulation (pp. 79–92). Routledge. https://doi.org/10.4324/9781003463991-6
Hakim, R., & Noviyanti, R. (2025). Zakah manager in Islamic traditional literature: The criteria, qualification and its organizational culture. Petita: Jurnal Kajian Ilmu Hukum dan Syariah, 10(1), 163–181. https://doi.org/10.32678/petita.v10i1.12076
Hasanah, U., & Naimi, N. (2024). Review of amil zakat in perspective contemporary Islamic law. Proceeding International Seminar of Islamic Studies, 6(1), 887–894. https://doi.org/10.57250/pisis.v6i1.114
Hasanuzzaman, S. M. (2001). The economic relevance of the Sharia maxims (al Qawaid al Faqhiyah). Journal of King Abdulaziz University: Islamic Economics, 13(1), 65–69. https://doi.org/10.4197/isla.13-1.4
Hudaefi, F. A., & Beik, I. S. (2021). Digital zakāh campaign in time of Covid-19 pandemic in Indonesia: A netnographic study. Journal of Islamic Marketing, 12(6), 1145–1161. https://doi.org/10.1108/JIMA-07-2020-0214
Ibn Ashur, M. A.-T. (2006). Treatise on Maqasid Al-Shariah. International Institute of Islamic Thought (IIIT).
Ibrahim, A. (2011). Maksimalisasi zakat sebagai salah satu komponen fiskal dalam sistem ekonomi islam (utilization of zakat as a fiscal component in Islamic economic system). JURISPRUDENSI Jurnal Syari'ah, 3(1), 1-10.
Ibrahim, A. (2018, April). Islamic Work Ethics and Economic Development in Islamic Countries: Bridging Between Theory and Reality. In International Conference of Moslem Society (Vol. 2, pp. 43-50).
Kamaruddin, M. I. H., Shafii, Z., Hanefah, M. M., & Zakaria, N. (2024). Exploring Shariah audit practices in zakat and waqf institutions in Malaysia. Journal of Islamic Accounting and Business Research, 15(3), 478–500. https://doi.org/10.1108/JIABR-07-2022-0205
Khairi, K. F., Laili, N. H., Sabri, H., & Tran, M. D. (2023). The development and application of the zakat collection blockchain system. Journal of Governance and Regulation, 12(1), 226–236. https://doi.org/10.22495/jgr.12.1.20
Khan, S. (2023). A blockchain based decentralized zakat collection and distribution platform. Proceedings of the 5th International Conference on Blockchain Technology (ICBCT 2023), 6–13. https://doi.org/10.1145/3600551.3600553
Lubis, M. A. (2022). Analisis pengelolaan zakat di Lazis Muhammadiyah (LAZISMU) Kota Medan berdasarkan Undang-Undang No. 23 Tahun 2011 tentang pengelolaan zakat. Al-Sharf: Jurnal Ekonomi Islam, 3(2), 308–321. https://doi.org/10.56114/al-sharf.v3i2.285
Maulida, S., Uula, M. M., & Aufa, A. (2024). Evaluation of the Efficiency and Productivity of Zakat Institutions in Poverty Alleviation: An Indonesia-Malaysia Study. In Indonesian Conference of Zakat-Proceedings (pp. 61-79).
Mukhlishin, Wahab, A., Setiaji, B., & Tazhdinov, M. (2K24). Zakat maal management and regulation practices: Evidence from Malaysia, Turkey, and Indonesia. Journal of Human Rights, Culture and Legal System, 4(2), 481–499. https://doi.org/10.53955/jhcls.v4i2.274
Mustari, N., Razak, R., Junaedi, J., & Baharuddin, T. (2024). Multipartner governance and the urgency of poverty alleviation policy: Zakat fundraising management. Cogent Social Sciences, 10(1), 2368735. https://doi.org/10.1080/23311886.2024.2368735
Nashirudin, M., Razali, R., & Ulfah, A. K. (2025). Modernizing zakat and waqf management in Indonesia: A legal and governance perspective. Mazahib Jurnal Pemikiran Hukum Islam, 24(1), 1–22. https://doi.org/10.21093/mj.v24i1.9213
Permatasari, N. H. C. (2022). Pengaruh zakat terhadap pengurangan kemiskinan: Studi kasus di Indonesia. As-Syirkah: Islamic Economic & Financial Journal, 1(1), 39–56. https://doi.org/10.56672/assyirkah.v1i1.8
Putra, P. A., Marliyah, M., & Siregar, P. A. (2023). Zakat dan pajak dalam perspektif syariah. Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan, 20(1), 79–92. https://doi.org/10.46781/al-mutharahah.v20i1.879
Qardawi, Y. (1996). Hukum zakat: Studi komparatif mengenai status dan filsafat zakat berdasarkan Qur'an dan Hadis (S. Flarury, D. Hafidhuddin, & F. Flasanuddin, Trans.). Pustaka Litera AntarNusa.
Rahman, A. A., Romli, A. B. B., Shakor, M. F. A., & Matali, A. (2024). Practice of the wakalah in zakat management at Malaysia higher education institutions. Journal of Fatwa Management and Research, 33(1), 121–135. https://doi.org/10.33102/jfatwa.v33i1.790
Rahman, A. S., & Mu’allim, A. (2021). Local Regulation on Homelessness and Beggars in Yogyakarta: Human Rights and Maqasid of Sharia Perspectives. Millah: Journal of Religious Studies, 23-54.
Rahman, R. A., & Dean, F. (2013). Challenges and solutions in Islamic microfinance. Humanomics, 29(4), 293–306. https://doi.org/10.1108/H-06-2012-0013
Rangkuti, F. (2015). Personal SWOT analysis. Gramedia Pustaka Utama.
Rosele, M. I., Muneem, A., Rahman, N. N. B. A., & Ali, A. K. (2022). The digitalized zakat management system in Malaysia and the way forward. Al-Ihkam: Jurnal Hukum dan Pranata Sosial, 17(1), 220–241. https://doi.org/10.19105/al-lhkam.v17i1.6212
Salithamby, A. R., Hatta, Z. A., & Fahrudin, A. (2022). Institutionalized zakāh in addressing well-being problems in non-Muslim majority Sri Lanka. Journal of King Abdulaziz University: Islamic Economics, 35(3), 51–72. https://doi.org/10.4197/Isla.35.3.3
Sawmar, A. A., & Mohammed, M. O. (2021). How governance practices influence mandatory zakah payment in Saudi Arabia? Journal of King Abdulaziz University: Islamic Economics, 34(1), 107–128. https://doi.org/10.4197/Isla.34-1.6
Shawtari, F. A., Ahmed, A. M., & Alaeddin, O. (2020). The current practice and expected transformation of zakah institution in Yemen in light of the current crisis: An ethical consideration. In M. O. K. Mohammed, A. S. A. G. Othman, & R. Haron (Eds.), Impact of zakat on sustainable economic development (pp. 87–101). Routledge. https://doi.org/10.4324/9781003108694-6
Ulfah, A., & Safe’i, A. (2025). Governance of Baitul Mal Based on Good Corporate Governance. Asia Pacific Journal of Business Economics and Technology, 5(03), 19-28.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Pani Akhiruddin Siregar, Elpianti Sahara Pakpahan, Muhammad Arif Fadhillah Lubis, Yenni Samri Juliati Nasution, Akmal Akmal
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
SHARE allows the author(s) to hold the copyright and to retain the publishing rights without restrictions. Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work
