PENERAPAN PERATURAN BUPATI PIDIE NOMOR 12 TAHUN 2021 TERHADAP PENGELOLAAN DANA INFAQ DI BAITUL MAL KABUPATEN PIDIE

This research aims to analyze the implementation of Pidie Regent Regulation Number 12 of 2021 which regulates the management of infaq funds in Baitul Mal, Pidie Regency. In the context of improving the welfare of the people, the government's role in managing infaq funds is very important. This research highlights important aspects of this management, namely accountability and transparency in the distribution of funds. The method used in this research is descriptive-analytical qualitative. Data was collected through in-depth interviews, direct observation and documentation studies related to the management of infaq funds. The research results show that although the funds collected exceed the predetermined targets, the realization of the distribution of infaq funds is not fully optimal. Several planned programs were not realized well. In addition, there are significant differences between plans and realization due to high demand for certain programs. It was also found that transparency and accountability in the management of infaq funds still need to be improved, especially in terms of the publication of accountability reports. This research suggests improvements in the monitoring mechanism and distribution of infaq funds. Increasing public awareness regarding the importance of infaq is also considered crucial to achieving more optimal management. With these improvements, it is hoped that the management of infaq funds can be more effective in improving the welfare of the people and maintaining public trust in Baitul Mal Pidie Regency.