A UTHORITY OF BAITUL MAL ACEH IN THE DISTRIBUTION OF ZAKAT Surya Darma* Hamid Sarong** ImanJauhari*** ABSTRACT Aceh is one of the provinces in Indonesia who were given authority to regulate and manage their own affairs, the point of entering zakat as a source of income, and therefore formed Baitul Mal in order to manage zakat funds, the management has been regulated in Qanun. Then, concerning the procedures for the management of zakat as locally-generated revenue (special) managed Baitul Mal has also been regulated in Qanun and regulations of governor. While the purchase or distribution is adjusted with the guidance of Islamic law;ie should only be for eight mentioned parts of the Koran, should not be to others. One form of zakat distribution is the provision of venture capital to recipients earning through zakat productive unit (UPZP) is done in the form of interest-free loans, it is a little different because zakat should be shared out without need to be restored again.Despite this interest free loans are legal but require further clarification in order to avoid a negative view of the other party.From the data taken from the Baitul Mal of Aceh found that in 2013, 2014 and 2015 there is an excess of zakat, it requires careful handling so as not to cause problems later on. This study aims to determine the scope of authority of the Baitul Mal of Aceh in the distribution of zakat, to find out the setting process are eligible to receive zakat in Baitul Mal of Aceh, and to determine the factors inhibiting Baitul Mal of Aceh in the distribution of zakat. The method used is normative, supported by an empirical approach to finding and reviewing some of the ingredients of the law is the primary legal materials, secondary sources and tertiary sources of law. Results from the study show that the first, the scope of authority of the Baitul Mal in the distribution of zakat in Aceh is to collect and manage and distribute zakat mal, zakat revenue and services/honorarium, forming Unit Gatherer Zakat (UPZ), requesting periodic reports every six (6) months Baitul Mal Regency/City, Doing guidance and supervision of the activities of Baitul Mal Regency/City.Furthermore, the authority of Baitul Mal Regency/City is to collect and manage and distribute zakat mal Regency/City level that includes public enterprises and medium business entities, formed UPZ Regency/City level, ask for periodic reports from the Baitul Mal sub-district and Gampong, guidance and supervision of sub-district Baitul Mal activities and Gampong, are authorized to collect, manage and distribute zakat revenues and services. Furthermore, the authority of sub-district Baitul Mal is to collect and manage and distribute sub-district zakat mal level which includes: Zakat fitrah in scope sub-district concerned; Zakat results of the trade/small business, *Student **Chairman of the Commission Supervising ***Member of the Commission Supervising