Kajian empirik potensi zakat sebagai unsur baharu pendapatan asli daerah (PAD) dan impaknya ke atas faktor pengeluaran

Aceh province is one of the provinces having a specific potential compared to other provinces in Indonesia. In running their governmental activities, the Province of Aceh implements decentralization through Act No. 22 and No. 25, 1999 which outline the increase of Local Government Revenue (LGR). Compared to previous regulation, there is one spesific difference of Act No.18 of 2001, i.e. the establishment of zakat as a component of LGR. Considering zakat as one source of LGR is based on the fact that the majority of Aceh's population are Muslims. Therefore, this research aims to analysis potential of zakat as well as their impact on production factor. This study emplyos two methods, (1) the analysis of zakat potential which is calculated by a developed equation for six regency and (2) Path analysis method. The results show that the potential of zakat in Aceh Province tends to grow, despite there are many other zakat potential such as online business, business stocks, mutual funds,
trading and other financial businesses, mutual funds, trading and other financial businesses which have not been optimally explored. Futhermore, the direct and indirect influence of zakat potential varies according to capital, labour and technology suggesting the greater the potential of zakat, the higher the distribution of productive zakat for capital intensive, labour intensive and the level technology use. This work suggests that the potential of zakat levies will be greater when a mechanism is comprehensively implemented through a levy system in each sector. In addition, a productive model of zakat empowerment such as job assistance program for asnaf should be followed by monitoring and evaluation of the program in order to enhance economic development in Province of Aceh.