International Journal of Zakat (IJAZ)
Vol 10 No 4 (2025): International Journal of Zakat

Measuring the Performance of Zakat Management Baitul Mal Aceh Based on Maqashid Sharia Index

Azzuhra, Alfia (Unknown)
Desiana, Rina (Unknown)
Fitria, Ana (Unknown)



Article Info

Publish Date
18 Dec 2025

Abstract

This study aims to measure the performance of zakat management in Baitul Mal Aceh to achieve the goals of Abu Zahrah's sharia maqashid which has three main concepts, namely Tahzib Al-Fard (educating individuals), Iqamat Al-'Adl (upholding justice), and Jalb Al-Mashlahah (creating welfare). The data source used is secondary data from Baitul Mal Aceh's financial statements for the 2021-2023 period using a descriptive quantitative method. The results of the research on the concept of Tahzib Al-Fard (educating individuals) were obtained the highest percentage in 2023 with a ratio of 8%. The highest percentage of Iqamat Al-'Adl (upholding justice) with a value of 156% is in 2021, and finally Jalb Al-Mashlahah (creating welfare) in 2023 reaches the highest percentage of 9%. Overall, the measurement of Baitul Mal Aceh's zakat management performance based on the Maqashid Sharia Index resulted in a percentage of 58% or less good in the 2021-2023 period.

Copyrights © 2025






Journal Info

Abbrev

journal

Publisher

Subject

Religion

Description

International Journal of Zakat (IJAZ) is an open access journal. All accepted manuscripts are published Free of Charges. International Journal of Zakat (IJAZ) focuses on zakat studies such as general activities of zakat management, institutional foundation, zakat administers qualifications, good ...