OPTIMIZATION OF ZAKAT COLLECTION IN WEST ACEH: STUDY FROM BAITUL MAL IN THE EARLY ISLAMIC GOVERNMENT PJAEE, 17 (5) (2020) 121 OPTIMIZATION OF ZAKAT COLLECTION IN WEST ACEH: STUDY FROM BAITUL MAL IN THE EARLY ISLAMIC GOVERNMENT Lilis Marlina 1 , Arfriani Maifizar 2 , Okta Rabiana Risma 3 , Chairiyaton 4 1,3,4, Economic Faculty of Teuku Umar University, West Aceh, Indonesia 2 Faculty of Social Science of Teuku Umar University, West Aceh, Indonesia 1 lilismarlina@utu.ac.id, 2 arfrianimaifizar@utu.zc.id, 3 oktarabiana.risma@utu.ac.id, 4 aton.chairi@gmail.com Lilis Marlina, Arfriani Maifizar, Okta Rabiana Risma, Chairiyaton. Optimization Of Zakat Collection In West Aceh: Study From Baitul Mal In The Early Islamic Government-- Palarch’s Journal Of Archaeology Of Egypt/Egyptology 17( 5), 121-135. ISSN 1567-214x Keywords: Zakat Collection, Baitul Mal, And Islamic Government ABSTRACT Zakat is a religious obligation for Muslims which is included in the form of compulsory worship and is recognized as a source of funds that can be used to improve social welfare in people's lives. Although it is part of the obligation of Muslims to pay zakat, the amount of zakat collected is still not optimal compared to the potential of zakat founde in West Aceh. As such, the issues have attracted considerable research interest. Some research on zakat is still limited to the practice of collecting zakat. However, in this study a new paradigm will be developed by examining issues related to the application of zakat in West Aceh and reviewing the practice of optimilization zakat collection in the early Islamic goverment period. The purpose of this study is to discuss the development of zakat collection in West Aceh and review the practice of zakat collection in the early Islamic government. This research method uses a qualitative approach with an explanatory approach and literature study. Data analysis uses the Miles & Huberman model with cycles starting with data collection, data reduction, data display, verification and conclusion drawing/verification. We suggest that in order to optimize the collection of zakat in Aceh Province, the government should be able to adopt procedures managing zakat collection in the early days of the Islamic government, the results of which show that there is a surplus of zakat funds reported during the reign of Caliph Umar Abdul Aziz. INTRODUCTION Zakat is a pillar of Islam which the fourth of the Five pillars of Islam and is regarded as the obligation of religion that belongs to the form of mandatory worship commanded by Allah SWT [1][2][3], zakat in the perspective of Ummah is one of the sources of funds that have a potential and very