EKSISTENSI BAITUL MAL ACEH DALAM PENGELOLAAN ZAKAT
Alms is one of the pillars of Islam and at the time of the Prophet alms is one means to reduce poverty, in this case the Baitul Mal of Aceh is an institution in charge of collecting alms from the people who are able and distribute it to the poor. As this study aims to determine the elements and requirements in the management of alms, as well as the components of a treasure to be of alms and the calculation, method of this research is descriptive research method is a method in analyzing and solving problems that occur at the present time based on picture seen and heard from the research results in the form of data of theories, concepts of books related to the subject matter being studied. The research result is an element that must be met in the management of zakat; 1) muzakki, 2) mustahiq, 3) amyl. The terms of compulsory alms (muzakki); 1) Muslem, 2) Aqeel or understanding, 3) puberty or adulthood, 4) have a property that reaches nisab. Terms to be amyl alms; 1) a Muslim, 2) a mukallaf, 2) honest, 3) understand the law of charity, 4) ability to carry out the task, 5) the free (not slaves). those entitled to receive alms (mustahiq); 1) faqir, 2) poor, 3) amil, 4) converts, 5) rikab, 6) gharimin, 7) fisabilillah and 8) Ibn sabil. Component treasure that must Zakat; 1) alms trade, 2) alms of gold and silver, 3) Zakat earnings / services (including salaries), 4) charity stocks / bonds, 5) alms farms, 6) charity Mines and 7) Rikaz, and 8) alms savings.