Imum Gampong Authority as Amil of Zakat: A Research Model of Zakat Management by Aceh People

Imum Gampong has a share and role in amil of zakat. The aim of the research is to the position of the Imum Gampong in amil of zakat as seen from the perspective of fiqh and qanun of Aceh. This research uses descriptive analysis method with a qualitative approach. The results of this research indicate that in zakat management according to fiqh, the Imum Gampong has the authority to determine, establish and inaugurate zakat administrators (amil of zakat) at the village (gampong) level, while according to the qanun of Aceh, besides being given the authority to inaugurate the zakat administrator of the gampong (amil of zakat) at the village level, imum gampong can also act as amil of zakat it self, so that the imum gampong is also entitled to ujrah / fees of the asnaf of amil of zakat in addition to the salary from government for the occupation. In fact, in Acehnese society, the imum gampong has a role as part of the amil zakat and takes costs from the amil zakat part and entitled to fees of the asnaf of amil of zakat. Based on the two sources of law on the authority of the Imum Gampong, the position of the Imum Gampong in the fiqh perspective is narrower than the perspective of Qanun of Aceh. According to the Qanun of Aceh, the Imum Gampong has four tasks in zakat management, namely appointing administrators, recording, collecting and distributing zakat to zakat mustahiq.  Recommend to stakeholders to revise the provisions in the Aceh qanun to be adapted to the fiqh concept that is developing in Aceh province.