Implementation of Qanun Baitul Mal on Zakat On Agriculture and Plantations in the Southwest of Aceh

  • Anton Jamal STAIN Teungku Dirundeng Meulaboh
  • Triansyah Fisa STAIN Teungku Dirundeng Meulaboh https://orcid.org/0000-0002-2071-6095
  • Husamuddin STAIN Teungku Dirundeng Meulaboh
Keywords: Implementation, Qanun, Agricultural Zakat

Abstract

This research aims to explain the implementation of Qanun Baitul Mal No. 11 of 2018 in the Barat-Selatan Aceh (Barsela) region. The focus of the study is the application of Qanun Baitul Mal No. 11 of 2018 concerning the obligation to pay zakat from all agricultural and plantation yields, along with the influencing factors. The research was conducted in three regencies: Aceh Barat, Nagan Raya, and Abdya, using a qualitative descriptive method. Data collection techniques included in-depth interviews, observation, and literature review, which were then analyzed using legislative theory and the maqasid al-shari’ah approach. This study found that Barsela is a region with significant potential in agriculture and plantations, especially oil palm. However, public awareness to pay zakat from all agricultural and plantation yields in accordance with the provisions of the qanun remains very low. In general, the implementation of zakat is left to the understanding of the madhhab, without considering the logical reasoning (‘illat) and the objectives (maqasid al-shari’ah) behind the zakat obligation. As a result, zakat paid from agricultural and plantation yields is limited to staple food, in accordance with the provisions of the Shafi‘i madhhab. The contributing factors include a strong cultural attachment to the Shafi‘i madhhab, insufficient structural and functional support from related institutions, and a low level of understanding among stakeholders regarding the status and function of the qanun in the implementation of Islamic law (shari‘ah) in Aceh and its position within the legislative hierarchy.

References

Abdul Ghofur Ansori. (2006). Hukum Dan Pemberdayaan Zakat: Upaya Sinergis Wajib Zakat dan Pajak Indonesia, (Cet, I). Nuansa Aksra.

Abubakar, A. (2019). Hukum Jinayat (1st ed.).

Agustino, L. (2008). Dasar-Dasar Kebijakan Publik. Alfabeta.

Al-Zuhayli, W. (n.d.). Al-Fiqh al-Islami wa Adillatuhu: Vol. III. Dar al-Kutub al-’Ilmiyyah.

Anwar, N. (2022). Manajemen Zakat. Penerbit Lindan Bestari.

Dahlawi, D. (2019). IMPLEMENTASI ZAKAT SEBAGAI PENDAPATAN ASLI DAERAH. Al-Ijtima`i: International Journal of Government and Social Science, 5(1). https://doi.org/10.22373/jai.v5i1.463

Herawati Ayu Ningsih, & Nurul Fitriah. (2022). Pemahaman Petani Padi Tentang Zakat Pertanian di Desa Ganrang Batu, Kabupaten Jeneponto. Al-Ubudiyah: Jurnal Pendidikan Dan Studi Islam, 3(1). https://doi.org/10.55623/au.v3i1.48

Jamal, A. (2023). ILMU MAQASID AL-SYARI’AH (1st ed.). Lhee Sagoe Press.

M. Aditya Ananda. (2020). IMPLEMENTASI QANUN LKS MELALUI SINERGI PERBANKAN DALAM SATU KEPEMILIKAN. AT-TASYRI’: JURNAL ILMIAH PRODI MUAMALAH. https://doi.org/10.47498/tasyri.v12i2.377

Ma’ruf, J. J. (2013, July 22). Membangun ‘Barsela.’ Serambinews.Com. https://aceh.tribunnews.com/2013/07/22/membangun-barsela

Muhyiddin Yahya, A. Z. (1431). Al-Majmu Syarh al-Muhadzdzab: Vol. Juz V. Dar al-Fikr.

Musrafiyan. (2022). POTENSI PEMBANGUNAN KAWASAN EKONOMI KHUSUS (KEK) HALAL BARSELA SEBAGAI DESTINASI PARIWISATA PRIORITAS DI ERA SOCIETY 5.0. Proceedings of International Conference on Islamic Studies “Islam & Sustainable Development” , 1(1), 488–501.

N, N. (2019). Analisis ‘Uqubah terhadap Muzakki yang Tidak Membayar Zakat Melalui Baitul Mal. REUSAM: Jurnal Ilmu Hukum, 7(2). https://doi.org/10.29103/reusam.v7i2.2247

Praja, S. J., & Ulfa, W. (2020). IMPLEMENTASI QANUN NOMOR 6 TAHUN 2014 TENTANG HUKUM JINAYAT DI KOTA BANDA ACEH PROVINSI ACEH. Jurnal Kebijakan Pemerintahan. https://doi.org/10.33701/jkp.v3i1.1071

Qodariah Barkah, Et. al,. (2020). Fikih Zakat, Sedekah dan Wakaf. Kencana.

Qudamah, I. (1431). Al-Mughni: Vol. II (T. Zayni, Ed.). Maktabah Qahirah.

Rina, R., & Syuhada, S. (2017). Dakwah Ulama Tentang Zakat Pertanian Di Kecamatan Anjir Pasar Kabupaten Barito Kuala. Al-Hiwar : Jurnal Ilmu Dan Teknik Dakwah, 1(1). https://doi.org/10.18592/al-hiwar.v1i1.1188

Septiawan, H., & Bahri, E. S. (2019). Tinjauan Zakat Perusahaan Perspektif Syariah Dan Regulasi. Kordinat: Jurnal Komunikasi Antar Perguruan Tinggi Agama Islam, 18(2). https://doi.org/10.15408/kordinat.v18i2.11495

Syarbayni, K. (1993). Mughni al-Muhtaj: Vol. II. Dar al-Kutub al-’Ilmiyyah.

Utiah, S. A., Damopolii, A., & Kamaru, F. F. (2022). Pemahaman Petani Cengkeh Terhadap Zakat Pertanian di Desa Sapa Timur Kecamatan Tenga. Al-’Aqdu: Journal of Islamic Economics Law, 2(1). https://doi.org/10.30984/ajiel.v2i1.1992

Yuli Hauliatin Nahdlah. (2021). IMPLEMENTASI ZAKAT HASIL PERTANIAN DALAM PERSPEKTIF HUKUM ISLAM (STUDI DI DESA ANJANI KECAMATAN SURALAGA KABUPATEN LOMBOK TIMUR). Al-Watsiqah : Jurnal Hukum Ekonomi Syari’ah, 12(01). https://doi.org/10.51806/al-watsiqah.v12i01.5

Published
2025-06-29
How to Cite
Jamal, A., Fisa, T., & Husamuddin, H. (2025). Implementation of Qanun Baitul Mal on Zakat On Agriculture and Plantations in the Southwest of Aceh. AT-TASYRI’: JURNAL ILMIAH PRODI MUAMALAH, 17(1), 101-116. https://doi.org/10.47498/tasyri.v17i1.4643