Nurdin, Ridwan2019-09-252019-09-252015-12-212011http://hdl.handle.net/20.500.12424/232102This article analyzes the management of zakat focusing on systems applied in Baitul Mal and BAZIS, and the extent to which they are similar or different. A spirit for the management of zakat which was resulted in the introduction of several regulations has been one of the most noted consequences of declaration of the Syariat Islam implementation in Aceh. This paper argues that by referring to these laws and qanun there is a tendency that the management of zakat are being managed by the government. However, such system is not similar to that of the BAZIS (Badan Amil Zakat Infaq and Shadaqah). As a result, the system used in Baitul Mal is more effective and makes this institution closer to society and cuts down bureaucratic complexity.indWith permission of the license/copyright holderZakat ManagementBAZISBaitul malAcehEconomic ethicsEthics of economic systemsReligious ethicsSpirituality and ethicsMethods of ethicsGeneral and historicalCommunity ethicsLifestyle ethicsEthnicity and ethicsJournal volume