IMPLEMENTASI ZAKAT CORE PRINCIPLES DALAM PENDISTRIBUSIAN ZAKAT DI BAITUL MAL KOTA BANDA ACEH

This study aims to investigate the implementation of the Zakat Core Principles (ZCP) in the distribution of zakat at Baitul Mal Kota (BMK) Banda Aceh, which includes; determining the distribution to mustahik, determining the distribution area of zakat, and the performance of zakat distribution based on ratio indicators and disbursement time. This research is a qualitative descriptive study using interviews and documents/archives related to the implementation of zakat distribution. The results showed that Baitul Mal Kota Banda Aceh has implemented the Zakat Core Principles in determining the distribution of zakat to mustahik, and determining the area of zakat distribution. The performance of zakat distribution is based on the calculation of the Zakat Core Principles, the average disbursement of zakat funds through the Disbursement to Collection Ratio (DCR) showed a value exceeding 90% (included in the very effective category), the disbursement of zakat funds for consumptive programs is carried out once every quarter (including in the good category), while for productive programs every 12 months or once a year (included in the good category). It is hoped that the Zakat Core Principles will be implemented comprehensively at Baitul Mal Kota Banda Aceh in the future.