<![CDATA[Abstract: Zakat Management in the Post Declaration of Islamic Syariah in Aceh. One of the most noted consequences of declaration of the implementation of Syariat Islam in Aceh has been a spirit for the management of zakat which was resulted in the introduction of several regulations. The author 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). This article is an attempt to analyze the management of zakat focusing on systems applied in Baitul Mal and in the BAZIS, the extent to which they are similar or different. The author maintains that the system used in Baitul Mal is more effective and as such makes such institution closer to society and cuts down bureaucratic complexity.Kata Kunci: pengelolaan zakat, BAZIS, Baitul mal, Aceh]]>
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