The Operationalization of Aṣnaf and the Traceability of Zakat Distribution Decisions at Baitul Mal Aceh
Abstract
Recognizing someone as a zakat recipient does not by itself explain how a government institution authorizes a disbursement to that person. This article examines how the aṣnāf categories in QS al-Tawbah [9]:60 relate to the distribution authority and procedures of Baitul Mal Aceh at the provincial level. A document analysis was carried out on the verse, two classical exegeses, and the regulations governing zakat management, comparing the provisions on categories, budgeting, recipient determination, and payment channels. The findings reveal a separation of three decision domains: the definition of the senif by the Sharia Advisory Council, the formation of programs by the Baitul Mal Board, and the determination and disbursement to mustahik by the Head of the Secretariat on the basis of technical guidelines. The three are linked through mechanisms of Sharia review and spending authorization. The regulations also provide for payment through intermediaries and for budget continuity. The article formulates layered distribution authorization as a framework for reading the case that distinguishes recipient eligibility from the administrator's procedural obligations. This framework yields a proposal for tracing decisions from the senif basis through to the disbursement instrument. Its contribution lies in explaining the relationships among these authorities, not in proving that fiscalization causes exclusion. Without operational decisions and applicant data, the study cannot yet assess the narrowing of categories, the administrative burden experienced by mustahik, or the effectiveness of access facilities.
Keywords
aṣnafBaitul Mal Acehzakat fiscalizationdistribution authorizationaccountabilityReferences
Alatas, Vivi, Abhijit Banerjee, Rema Hanna, Benjamin A. Olken, Ririn Purnamasari, dan Matthew Wai-Poi. “Self-Targeting: Evidence from a Field Experiment in Indonesia.” Journal of Political Economy 124, no. 2 (2016): 371–427. https://doi.org/10.1086/685299.
Al-Ayubi, Solahuddin, Ascarya, dan Bayu Taufiq Possumah. “Examining the Efficiency of Zakat Management: Indonesian Zakat Institutions Experiences.” International Journal of Zakat 3, no. 1 (2018): 37–55. https://doi.org/10.37706/ijaz.v3i1.66.
Al-Qurṭubī, Muḥammad ibn Aḥmad. Al-Jāmiʿ li-Aḥkām al-Qurʾān. Tafsir QS al-Tawbah [9]:60. Universitas Raja Saud. Diakses 14 September 2026. https://quran.ksu.edu.sa/tafseer/qortobi/sura9-aya60.html.
Al-Ṭabarī, Muḥammad ibn Jarīr. Jāmiʿ al-Bayān ʿan Taʾwīl Āy al-Qurʾān. Tafsir QS al-Tawbah [9]:60. Universitas Raja Saud. Diakses 14 September 2026. https://quran.ksu.edu.sa/tafseer/tabary/sura9-aya60.html.
Basri, Hasan, Abdul Khalid Siti-Nabiha, dan M. Shabri Abd. Majid. “Accounting and Accountability in Religious Organizations: An Islamic Contemporary Scholars’ Perspective.” Gadjah Mada International Journal of Business 18, no. 2 (2016): 207–230. https://doi.org/10.22146/gamaijb.12574.
Beik, Irfan Syauqi, dan Laily Dwi Arsyianti. “Measuring Zakat Impact on Poverty and Welfare Using CIBEST Model.” Journal of Islamic Monetary Economics and Finance 1, no. 2 (2016): 141–160. https://doi.org/10.21098/jimf.v1i2.524.
Bhargava, Saurabh, dan Dayanand Manoli. “Psychological Frictions and the Incomplete Take-Up of Social Benefits: Evidence from an IRS Field Experiment.” American Economic Review 105, no. 11 (2015): 3489–3529. https://doi.org/10.1257/aer.20121493.
Bovens, Mark. “Analysing and Assessing Accountability: A Conceptual Framework.” European Law Journal 13, no. 4 (2007): 447–468. https://doi.org/10.1111/j.1468-0386.2007.00378.x.
Bowen, Glenn A. “Document Analysis as a Qualitative Research Method.” Qualitative Research Journal 9, no. 2 (2009): 27–40. https://doi.org/10.3316/QRJ0902027.
Brodkin, Evelyn Z., dan Malay Majmundar. “Administrative Exclusion: Organizations and the Hidden Costs of Welfare Claiming.” Journal of Public Administration Research and Theory 20, no. 4 (2010): 827–848. https://doi.org/10.1093/jopart/mup046.
Christensen, Julian, Lene Aarøe, Martin Baekgaard, Pamela Herd, dan Donald P. Moynihan. “Human Capital and Administrative Burden: The Role of Cognitive Resources in Citizen-State Interactions.” Public Administration Review 80, no. 1 (2020): 127–136. https://doi.org/10.1111/puar.13134.
Chudnovsky, Mariana, dan Rik Peeters. “A Cascade of Exclusion: Administrative Burdens and Access to Citizenship in the Case of Argentina’s National Identity Document.” International Review of Administrative Sciences 88, no. 4 (2022): 1068–1085. https://doi.org/10.1177/0020852320984541.
———. “The Unequal Distribution of Administrative Burden: A Framework and an Illustrative Case Study for Understanding Variation in People’s Experience of Burdens.” Social Policy & Administration 55, no. 4 (2021): 527–542. https://doi.org/10.1111/spol.12639.
Dahlawi, Herizal, dan Saddam Rassanjani. “Realisasi Zakat sebagai Sumber Pendapatan Asli Daerah di Propinsi Aceh.” Nuansa: Jurnal Penelitian Ilmu Sosial dan Keagamaan Islam 18, no. 1 (2021): 86–105. https://doi.org/10.19105/nuansa.v18i1.4372.
Ebrahim, Alnoor. “Accountability in Practice: Mechanisms for NGOs.” World Development 31, no. 5 (2003): 813–829. https://doi.org/10.1016/S0305-750X(03)00014-7.
Finkelstein, Amy, dan Matthew J. Notowidigdo. “Take-Up and Targeting: Experimental Evidence from SNAP.” Quarterly Journal of Economics 134, no. 3 (2019): 1505–1556. https://doi.org/10.1093/qje/qjz013.
Herd, Pamela, Thomas DeLeire, Hope Harvey, dan Donald P. Moynihan. “Shifting Administrative Burden to the State: The Case of Medicaid Take-Up.” Public Administration Review 73, no. S1 (2013): S69–S81. https://doi.org/10.1111/puar.12114.
Hsieh, Hsiu-Fang, dan Sarah E. Shannon. “Three Approaches to Qualitative Content Analysis.” Qualitative Health Research 15, no. 9 (2005): 1277–1288. https://doi.org/10.1177/1049732305276687.
Majid, M. Shabri Abd. “The Motivation of Muzakki to Pay Zakah: Study at the Baitul Mal Aceh.” Signifikan: Jurnal Ilmu Ekonomi 6, no. 1 (2017): 159–176. https://doi.org/10.15408/sjie.v6i1.4302.
Masood, Ayesha, dan Muhammad Azfar Nisar. “Administrative Capital and Citizens’ Responses to Administrative Burden.” Journal of Public Administration Research and Theory 31, no. 1 (2021): 56–72. https://doi.org/10.1093/jopart/muaa031.
Mawardi, Imron, [lengkapi nama seluruh penulis], et al. “Analyzing the Impact of Productive Zakat on the Welfare of Zakat Recipients.” Journal of Islamic Accounting and Business Research 14, no. 1 (2023): 118–140. https://doi.org/10.1108/JIABR-05-2021-0145.
Meyer, John W., dan Brian Rowan. “Institutionalized Organizations: Formal Structure as Myth and Ceremony.” American Journal of Sociology 83, no. 2 (1977): 340–363. https://doi.org/10.1086/226550.
Moynihan, Donald P., Pamela Herd, dan Hope Harvey. “Administrative Burden: Learning, Psychological, and Compliance Costs in Citizen-State Interactions.” Journal of Public Administration Research and Theory 25, no. 1 (2015): 43–69. https://doi.org/10.1093/jopart/muu009.
Nisar, Muhammad A. “Children of a Lesser God: Administrative Burden and Social Equity in Citizen-State Interactions.” Journal of Public Administration Research and Theory 28, no. 1 (2018): 104–119. https://doi.org/10.1093/jopart/mux025.
Pache, Anne-Claire, dan Filipe Santos. “Inside the Hybrid Organization: Selective Coupling as a Response to Competing Institutional Logics.” Academy of Management Journal 56, no. 4 (2013): 972–1001. https://doi.org/10.5465/amj.2011.0405.
Peeters, Rik. “The Political Economy of Administrative Burdens: A Theoretical Framework for Analyzing the Organizational Origins of Administrative Burdens.” Administration & Society 52, no. 4 (2020): 566–592. https://doi.org/10.1177/0095399719854367.
Pemerintah Aceh. Peraturan Gubernur Aceh Nomor 8 Tahun 2022 tentang Pengelolaan Zakat dan Infak pada Baitul Mal Aceh. https://jdih.acehprov.go.id/dih/detail/36e232a1-8708-400c-9142-69f9afc291e7.
———. Peraturan Gubernur Aceh Nomor 12 Tahun 2023 tentang Susunan Organisasi, Tugas, Fungsi dan Tata Kerja Baitul Mal Aceh. https://jdih.acehprov.go.id/dih/detail/2009cba6-248f-483a-96fb-8d43cd80a34e.
———. Qanun Aceh Nomor 3 Tahun 2021 tentang Perubahan atas Qanun Aceh Nomor 10 Tahun 2018 tentang Baitul Mal. https://jdih.acehprov.go.id/dih/detail/ec3d8e82-5fd6-4101-b339-5f792bddc83c.
———.Qanun Aceh Nomor 10 Tahun 2018 tentang Baitul Mal. https://jdih.acehprov.go.id/dih/detail/2c4b42c9-6911-489b-b22e-7b168a0fbc57.
Putri, Riska Nadia. “Implementasi Penyaluran Dana Zakat bagi Ghārimīn Perspektif Fiqh dan Tafsir: Studi pada Baitul Mal Aceh.” AJIEL: Journal of Islamic Economic Law 3, no. 1 (2026): 139–169. https://doi.org/10.22373/hm1ktm80.
Republik Indonesia. Undang-Undang Nomor 11 Tahun 2006 tentang Pemerintahan Aceh. https://jdih.acehprov.go.id/dih/detail/62c5b1ef-46ed-4c80-ba99-bbd948c2390d.
Schneider, Anne, dan Helen Ingram. “Social Construction of Target Populations: Implications for Politics and Policy.” American Political Science Review 87, no. 2 (1993): 334–347. https://doi.org/10.2307/2939044.
Syahbandir, Mahdi, [lengkapi nama seluruh penulis], et al. “State Authority for Management of Zakat, Infaq, and Sadaqah as Locally-Generated Revenue: A Case Study at Baitul Mal in Aceh.” Al-Ihkam: Jurnal Hukum dan Pranata Sosial 17, no. 2 (2022): 554–577. https://doi.org/10.19105/al-lhkam.v17i2.7229.
van Oorschot, Wim. “Who Should Get What, and Why? On Deservingness Criteria and the Conditionality of Solidarity among the Public.” Policy & Politics 28, no. 1 (2000): 33–48. https://doi.org/10.1332/0305573002500811.
Wahab, Norazlina Abd., dan Abdul Rahim Abdul Rahman. “A Framework to Analyse the Efficiency and Governance of Zakat Institutions.” Journal of Islamic Accounting and Business Research 2, no. 1 (2011): 43–62. https://doi.org/10.1108/17590811111129508.
Copyright & License
© 2026 Faris Al Muyassar, Muhammad Cardova Zainal, Muhammad 'Uzair (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.