Perspective of Siyasah Maliyah on the Comparative Regulation of Zakat Management by Baznas and Baitul Mal Aceh

This study examines a comparison of zakat management under Law No. 23 of 2011 and Qanun Aceh No. 3 of 2021 from the perspective of siyasah maliyah. The focus of this study is to examine the background behind the enactment of both regulations, the zakat management systems, and their alignment with the principles of public financial management in Islam. The study implements a qualitative methodology that incorporates library research and a statute approach. The findings suggest that Law No. 23 of 2011 designates BAZNAS as the official national zakat management agency, while Aceh Qanun No. 3 of 2021 grants Baitul Mal Aceh the authority to operate as a specialized zakat management agency in accordance with the Aceh Government Law. The management system is governed by Law No. 23 of 2011, which grants authority to BAZNAS, LAZ, and UPZ. In contrast, Aceh Qanun No. 3 of 2021 delegates authority to Baitul Mal, district/city Baitul Mal, and UPZ. From the viewpoint of Siyasah Maliyah, both regulations are indicative of the public interest, transparency, justice, and trust in the administration of zakat as a social welfare instrument for the community.