Electronic Theses and Dissertation

Zakat merupakan instrumen penting dalam perekonomian Islam yang berfungsi sebagai sarana pemerataan kesejahteraan dan pengentasan kemiskinan. Optimalisasi pengelolaan zakat sangat bergantung pada penerapan tata kelola yang baik, profesional, dan sesuai dengan nilai-nilai syariah. Penelitian ini bertujuan untuk menganalisis implementasi prinsip Islamic Good Corporate Governance (IGCG) dalam pengelolaan zakat di Baitul Mal Kota Banda Aceh, mengidentifikasi tantangan yang dihadapi dalam penerapannya, serta mengevaluasi dampak implementasi IGCG terhadap optimalisasi pengelolaan zakat.Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif-analitis. Data diperoleh melalui wawancara mendalam, observasi, dan dokumentasi terhadap pihak-pihak terkait di Baitul Mal Kota Banda Aceh. Teknik analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan.Hasil penelitian menunjukkan bahwa Baitul Mal Kota Banda Aceh pada umumnya telah menerapkan prinsip-prinsip IGCG yang meliputi transparansi, akuntabilitas, responsibilitas, independensi, dan keadilan dalam pengelolaan zakat. Namun, penerapannya belum sepenuhnya optimal. Beberapa kendala yang dihadapi antara lain keterbatasan sistem informasi publik, minimnya sosialisasi kepada masyarakat, serta keterlibatan stakeholder yang belum maksimal. Implementasi IGCG memberikan dampak positif terhadap peningkatan kepercayaan masyarakat, transparansi pengelolaan, dan akuntabilitas lembaga, meskipun masih diperlukan upaya perbaikan berkelanjutan untuk mencapai pengelolaan zakat yang lebih efektif dan efisien.
Kata Kunci:zakat,islamic good corporate governance (IGCG),pengelolaan zakat, baitul mal kota banda aceh,tata kelola zakat

Zakat is an important instrument in the Islamic economic system that functions as a means of wealth distribution and poverty alleviation. The optimization of zakat management is highly dependent on the implementation of good, professional governance that is in accordance with Islamic principles. This study aims to analyze the implementation of Islamic Good Corporate Governance (IGCG) principles in zakat management at Baitul Mal of Banda Aceh City, to identify the challenges faced in its implementation, and to evaluate the impact of IGCG implementation on the optimization of zakat management.This study employs a qualitative approach with a descriptive-analytical research design. Data were collected through in-depth interviews, observations, and documentation involving relevant stakeholders at Baitul Mal of Banda Aceh City. Data analysis was conducted through data reduction, data presentation, and conclusion drawing.The results indicate that Baitul Mal of Banda Aceh City has generally implemented IGCG principles, including transparency, accountability, responsibility, independence, and fairness in zakat management. However, the implementation has not yet been fully optimal. Several challenges were identified, such as limitations in public information systems, insufficient socialization to the community, and suboptimal stakeholder involvement. The implementation of IGCG has had a positive impact on increasing public trust, enhancing transparency in management, and improving institutional accountability. Nevertheless, continuous improvement efforts are still required to achieve more effective and efficient zakat management. Keywords: Zakat,Islamic Good Corporate Governance (Igcg),Zakat Management,Baitul Mal Of Banda Aceh City, Islamic Economic System