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Sejarah | Baitul Mal Aceh

Sejarah

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Rintisan awal pembentukan lembaga formal pengelola zakat di Aceh dimulai tahun 1973 melalui Keputusan Gubernur Kepala Daerah Istimewa Aceh No. 5/1973 tentang Pembentukan Badan Penertiban Harta Agama (BPHA). BPHA ini kemudian dirubah dalam tahun 1975 menjadi Badan Harta Agama (BHA). Sehubungan dengan adanya Keputusan Bersama Menteri Agama dan Menteri Dalam Negeri tahun 1991 tentang Pembentukan BAZIS (Badan Amil Zakat, Infak dan Shadaqah). Perubahan BHA menjadi BAZIS di Aceh dilakukan dalam tahun 1998, dengan struktur yang agak sedikit berbeda dengan BAZIS didaerah lain secara nasional, yaitu mulai BAZIS Provinsi, Kabupaten/Kota dan Kecamatan. Sedangkan BAZIS Aceh terdiri dari Provinsi, Kabupaten/Kota, Kecamatan dan Gampong/Kelurahan. Perubahan BAZIS menjadi Badan Baitul Mal Prov. NAD dilakukan melalui Keputusan Gubernur No. 18/2003 tentang Pembentukan Organisasi dan Tata Kerja Badan Baitul Mal Prov. NAD, yang mulai beroperasi pada bulan Januari 2004


Selanjutnya pada tahun 2007, lahirnya Qanun Aceh Nomor 10 Tahun 2007 tanggal 17 Januari 2008 tentang Baitul Mal sebagai turunan dari UUPA dimana dimana di dalam pasal 3 ayat 1 menyebutkan bahwa Baitul Mal adalah lembaga Daerah Non Struktural yang dalam melaksanakan tugasnya bersifat independen sesuai dengan ketentuan syariat dan bertanggung jawab kepada Gubernur. Adapun fungsi dan kewenangan Baitul Mal tercantum dalam Qanun Nomor 10 Tahun 2007 pasal 8 ayat 1 yaitu :


1. Mengurus dan mengelola zakat, wakaf dan harta agama

2. Melakukan pengumpulan, penyaluran dan pendayagunaan zakat;

3. Melakukan sosialisasi zakat, wakaf, dan harta agama lainnya;

4. Menjadi wali terhadap anak yang tidak mempunyai lagi wali nasab, wali pengawas terhadap wali nashab, dan wali pengampu terhadap orang dewasa yang tidak cakap melakukan perbuatan hukum;

5. Menjadi pengelola terhadap harta yang tidak diketahui pemilik atau ahli warisnya berdasarkan putusan Mahkamah Syariáh; dan

6. Membuat perjanjian kerjasama dengan pihak ketiga untuk meningkatkan pemberdayaan ekonomi umat berdasarkan prinsip saling menguntungkan.

Sedangkan pada Qanun terbaru Nomor 10 Tahun 2018 pasal 3 penyelenggaraan Baitul Mal bertujuan:

a. melakukan Pengelolaan dan Pengembangan secara akuntabel, transparan, prudential dan berkesinambungan;

b. melakukan pengawasan terhadap Nazir dan melakukan pembinaan terhadap Pengelolaan dan Pengembangan Harta Wakaf;

c. melakukan Pengawasan Perwalian untuk melindungi anak yatim, orang yang tidak cakap melakukan

perbuatan hukum dan harta kekayaan mereka;

d. melakukan Pengembangan dan peningkatan manfaat Zakat, Infak, Harta Wakaf dan Harta Keagamaan lainnya untuk mewujudkan kesejahteraan masyarakat dan penanggulangan kemiskinan; dan

e. melaksanakan kegiatan lain terkait keberadaan Baitul Mal.



Tabel 1.1 :Daftar Regulasi Dasar Pembentukan Baitul Mal Aceh

 

TahunNamaKeterangan
April 1973Badan Penertiban Harta Agama (BPHA)Keputusan Gubernur Nomor 05/1973
Januari 1975Badan Harta Agama (BHA)Keputusan Gubernur
Februari 1993BAZIS/BAZDAKeputusan Gubernur Nomor 02/1993
Januari 2004Badan Baitul MalKeputusan Gubernur Nomor 18/2003
Januari 2008Baitul MalQanun Aceh Nomor 10/2007