21 Jurisdictie: Jurnal Hukum dan Syariah Vol. 8 No.1 Tahun 2017 PRINSIP-PRINSIP GOOD GOVERNANCE PADA PENGELOLAAN ZAKAT DALAM PERSPEKTIF QARDHAWI: Studi pada Baitul Mal Kabupaten Aceh Tengah Iwan Fitrah, Iwan Triyuwono, Noval Adib Fakultas Ekonomi dan Bisnis - Universitas Brawijaya Malang bang.one_ftrah@yahoo.co.id Abstract Te existence of various problems in the implementation of zakat management in the zakat organizations originated fom the problem concerning some things called the principles of good governance. So to overcome the problems is by strengthening those principles. Tis study aims to describe the principles of good governance in the zakat management of Baitul Mal Central Aceh District on Qardhawi perspective. Te analysis method used is descriptive-qualitative, with case study research strategy. Data collected through interviews, observation, and documentation. Te results show that the principles of shariah, trust, equity, and participation have been going well, but the shariah principle implementation becomes constrained when facing the mechanism of zakat as Regional Original Revenue. Principles of accountability and transparancy have been implemented, but still do not use a more adequate system. Furthermore, the zakat management is still inefcient because amil funds still exceed the provisions, and also there is no amil standarization regarding the relevant educational background with zakat to support the zakat management professionally. Adanya berbagai persoalan dalam pelaksanaan pengelolaan zakat pada organisasi pengelola zakat berakar dari masalah menyangkut beberapa hal yang dikenal dengan prinsip-prinsip good governance. Sehingga untuk mengatasi persoalan dimaksud adalah dengan melakukan penguatan pada prinsip-prinsip tersebut. Penelitian ini bertujuan untuk menggambarkan prinsip-prinsip good governance dalam pengelolaan zakat pada Baitul Mal Kabupaten Aceh Tengah ditinjau melalui perspektif Qardhawi. Metode analisis yang digunakan adalah deskriptif-kualitatif, dengan strategi penelitian studi kasus. Pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil