Strengthening Gampong Autonomy Through Baitul Mal Revitalization in North Aceh, Indonesia

Establishment of Baitul Mal in North Aceh District based on North Aceh District Head Decree No. 22 of 2004 concerning the establishment of the organizational structure and working procedures of the North Aceh Baitul Mal, previously the zakat management institution was carried out by the Amil, Zakat, Infak and Sadaqah Agency (BAZIZ) of North Aceh Regency. The existence of Baitul Mal until now most of its income comes from zakat services from the State Civil Apparatus Mustahik only, then the institution is also only at the Regency level, even though the potential for zakat at the gampong level cannot be worked out optimally, currently at the gampong level the gampong government only implements zakat fitrah and Agriculture only. This study attempts to analyze the Baitul Mal revitalization efforts in accordance with the design of Acehnese local cultural entities. The method used is descriptive qualitative analysis. The results of the study show that Baitul Mal Revitalization can be carried out because it is in accordance withaccording to the specialty that Aceh has, as one of the special institutions in AcehLaw No. 11 of 2006 concerning the Government of Aceh, therefore the institution can be formed at the Gampong level so that it can manage other sources of income, such as zakat assets, agricultural zakat, plantations, fisheries and infaq and sadaqah, thus the potential for zakat, infaq and sadaqah at the Gampong level will be absorbed optimally and will also have an impact on efforts to improve people's welfare.