{"id":"https://openalex.org/W4362575344","doi":"https://doi.org/10.22373/sjhk.v7i1.13993","title":"Strengthening Zakat Rules in Indonesia: A Legal Study of the Law on the Government of Aceh","display_name":"Strengthening Zakat Rules in Indonesia: A Legal Study of the Law on the Government of Aceh","publication_year":2023,"publication_date":"2023-03-31","ids":{"openalex":"https://openalex.org/W4362575344","doi":"https://doi.org/10.22373/sjhk.v7i1.13993"},"language":"en","primary_location":{"id":"doi:10.22373/sjhk.v7i1.13993","doi":"https://doi.org/10.22373/sjhk.v7i1.13993","is_oa":true,"landing_page_url":"http://dx.doi.org/10.22373/sjhk.v7i1.13993","pdf_url":"https://jurnal.ar-raniry.ac.id/index.php/samarah/article/download/13993/7999","source":{"id":"https://openalex.org/S4210193751","display_name":"SAMARAH Jurnal Hukum Keluarga dan Hukum Islam","issn_l":"2549-3132","issn":["2549-3132","2549-3167"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310315094","host_organization_name":"State Islamic University Ar-Raniry","host_organization_lineage":["https://openalex.org/P4310315094"],"host_organization_lineage_names":["State Islamic University Ar-Raniry"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Samarah: Jurnal Hukum Keluarga dan Hukum Islam","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W4362575344"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnal.ar-raniry.ac.id/index.php/samarah/article/download/13993/7999","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5100778196","display_name":"Faisal Faisal","orcid":"https://orcid.org/0000-0003-2214-7663","observed_orcids":["https://orcid.org/0000-0003-2214-7663"]},"institutions":[{"id":"https://openalex.org/I3130850664","display_name":"Malikussaleh University","ror":"https://ror.org/03c21xx79","country_code":"ID","type":"education","lineage":["https://openalex.org/I3130850664"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Faisal Faisal","raw_affiliation_strings":["Universitas Malikussaleh"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Malikussaleh","institution_ids":["https://openalex.org/I3130850664"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5108051696","display_name":"Mukhlis Mukhlis","orcid":"https://orcid.org/0009-0004-9601-0939","observed_orcids":["https://orcid.org/0009-0004-9601-0939","https://orcid.org/0009-0001-0707-6900"]},"institutions":[{"id":"https://openalex.org/I3130850664","display_name":"Malikussaleh University","ror":"https://ror.org/03c21xx79","country_code":"ID","type":"education","lineage":["https://openalex.org/I3130850664"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Mukhlis Mukhlis","raw_affiliation_strings":["Universitas Malikussaleh"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Malikussaleh","institution_ids":["https://openalex.org/I3130850664"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5009812085","display_name":"Jamaluddin Jamaluddin","orcid":"https://orcid.org/0000-0003-3362-850X","observed_orcids":["https://orcid.org/0000-0003-3362-850X","https://orcid.org/0000-0002-1008-918X"]},"institutions":[{"id":"https://openalex.org/I3130850664","display_name":"Malikussaleh University","ror":"https://ror.org/03c21xx79","country_code":"ID","type":"education","lineage":["https://openalex.org/I3130850664"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Jamaluddin Jamaluddin","raw_affiliation_strings":["Universitas Malikussaleh"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Malikussaleh","institution_ids":["https://openalex.org/I3130850664"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5012486635","display_name":"Manfarisyah Manfarisyah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3130850664","display_name":"Malikussaleh University","ror":"https://ror.org/03c21xx79","country_code":"ID","type":"education","lineage":["https://openalex.org/I3130850664"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Manfarisyah Manfarisyah","raw_affiliation_strings":["Universitas Malikussaleh"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Malikussaleh","institution_ids":["https://openalex.org/I3130850664"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5026090240","display_name":"Fitri Maghfirah","orcid":"https://orcid.org/0000-0002-1039-8118","observed_orcids":["https://orcid.org/0000-0002-1039-8118"]},"institutions":[{"id":"https://openalex.org/I3130850664","display_name":"Malikussaleh University","ror":"https://ror.org/03c21xx79","country_code":"ID","type":"education","lineage":["https://openalex.org/I3130850664"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Fitri Maghfirah","raw_affiliation_strings":["Universitas Malikussaleh"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Malikussaleh","institution_ids":["https://openalex.org/I3130850664"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I3130850664"],"apc_list":null,"apc_paid":null,"fwci":32.7445,"has_fulltext":true,"cited_by_count":34,"citation_normalized_percentile":{"value":0.99728242,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":98,"max":99},"biblio":{"volume":"7","issue":"1","first_page":"126","last_page":"126"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14291","display_name":"Indonesian Legal and Regulatory Studies","score":0.6317999958992004,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14291","display_name":"Indonesian Legal and Regulatory Studies","score":0.6317999958992004,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.1428000032901764,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14397","display_name":"Legal and Policy Analysis in Indonesia","score":0.12020000070333481,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/zakat","display_name":"zakat","score":0.9660000205039978},{"id":"https://openalex.org/keywords/zakat-management","display_name":"zakat management","score":0.6869999766349792},{"id":"https://openalex.org/keywords/baitul-mal","display_name":"Baitul Mal","score":0.6869999766349792},{"id":"https://openalex.org/keywords/income-tax-deductions","display_name":"income tax deductions","score":0.7450000047683716},{"id":"https://openalex.org/keywords/lex-specialis-derogat-legi-generali","display_name":"lex specialis derogat legi generali","score":0.8629999756813049},{"id":"https://openalex.org/keywords/aceh","display_name":"Aceh","score":0.5630000233650208}],"concepts":[{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5691900253295898},{"id":"https://openalex.org/C2775884135","wikidata":"https://www.wikidata.org/wiki/Q845436","display_name":"Mandate","level":2,"score":0.5581567287445068},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.5240457057952881},{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.5066198110580444},{"id":"https://openalex.org/C2777351106","wikidata":"https://www.wikidata.org/wiki/Q49371","display_name":"Legislation","level":2,"score":0.45529651641845703},{"id":"https://openalex.org/C2776111965","wikidata":"https://www.wikidata.org/wiki/Q701040","display_name":"Annulment","level":2,"score":0.4159852862358093},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4099998474121094},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.40496331453323364},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.39647018909454346},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.22373/sjhk.v7i1.13993","doi":"https://doi.org/10.22373/sjhk.v7i1.13993","is_oa":true,"landing_page_url":"http://dx.doi.org/10.22373/sjhk.v7i1.13993","pdf_url":"https://jurnal.ar-raniry.ac.id/index.php/samarah/article/download/13993/7999","source":{"id":"https://openalex.org/S4210193751","display_name":"SAMARAH Jurnal Hukum Keluarga dan Hukum Islam","issn_l":"2549-3132","issn":["2549-3132","2549-3167"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310315094","host_organization_name":"State Islamic University Ar-Raniry","host_organization_lineage":["https://openalex.org/P4310315094"],"host_organization_lineage_names":["State Islamic University Ar-Raniry"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Samarah: Jurnal Hukum Keluarga dan Hukum Islam","raw_type":"journal-article"},{"id":"pmh:oai:ojs.jurnal.ar-raniry.ac.id:article/13993","doi":null,"is_oa":true,"landing_page_url":"https://jurnal.ar-raniry.ac.id/index.php/samarah/article/view/13993","pdf_url":null,"source":{"id":"https://openalex.org/S4306402360","display_name":"BIOTIK: Scientific Journal of Biology Technology and Education (Indonesian Institute of Sciences)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I19128659","host_organization_name":"Indonesian Institute of Sciences","host_organization_lineage":["https://openalex.org/I19128659"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Samarah: Jurnal Hukum Keluarga dan Hukum Islam; Vol 7, No 1 (2023): Samarah: Jurnal Hukum Keluarga dan Hukum Islam; 126-145","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.22373/sjhk.v7i1.13993","doi":"https://doi.org/10.22373/sjhk.v7i1.13993","is_oa":true,"landing_page_url":"http://dx.doi.org/10.22373/sjhk.v7i1.13993","pdf_url":"https://jurnal.ar-raniry.ac.id/index.php/samarah/article/download/13993/7999","source":{"id":"https://openalex.org/S4210193751","display_name":"SAMARAH Jurnal Hukum Keluarga dan Hukum Islam","issn_l":"2549-3132","issn":["2549-3132","2549-3167"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310315094","host_organization_name":"State Islamic University Ar-Raniry","host_organization_lineage":["https://openalex.org/P4310315094"],"host_organization_lineage_names":["State Islamic University Ar-Raniry"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Samarah: Jurnal Hukum Keluarga dan Hukum Islam","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.9595999717712402,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4362575344.pdf","grobid_xml":"https://content.openalex.org/works/W4362575344.grobid-xml"},"referenced_works_count":26,"referenced_works":["https://openalex.org/W1904317891","https://openalex.org/W2114449617","https://openalex.org/W2145947549","https://openalex.org/W2565860152","https://openalex.org/W2580894687","https://openalex.org/W2626339614","https://openalex.org/W2756791343","https://openalex.org/W2759206571","https://openalex.org/W2929857615","https://openalex.org/W2945072097","https://openalex.org/W2946750064","https://openalex.org/W2949015660","https://openalex.org/W2949941919","https://openalex.org/W2967293054","https://openalex.org/W3044740789","https://openalex.org/W3046526185","https://openalex.org/W3106895811","https://openalex.org/W3125119803","https://openalex.org/W4205946688","https://openalex.org/W4206539560","https://openalex.org/W4285811782","https://openalex.org/W4292482265","https://openalex.org/W4293205650","https://openalex.org/W4385540638","https://openalex.org/W4405706794","https://openalex.org/W7111152482"],"related_works":["https://openalex.org/W7125205417","https://openalex.org/W2759206571","https://openalex.org/W4285811782","https://openalex.org/W2902904565","https://openalex.org/W4205541959","https://openalex.org/W2329039307","https://openalex.org/W7038672060","https://openalex.org/W4405062279","https://openalex.org/W7214636891","https://openalex.org/W2509108138"],"abstract_inverted_index":{"Aceh":[0,18,43,97,108,209,244],"is":[1,25,52,82,98,134,184,197,245],"a":[2,53,59,71,83,135,152,174,231,246],"province":[3],"with":[4,248],"special":[5,23,249],"authority":[6,24],"under":[7],"the":[8,15,36,42,46,63,102,116,129,139,145,169,178,187,203,206,213,238,251],"Law":[9],"Number":[10],"11":[11],"of":[12,17,38,41,65,73,86,104,131,147,154,165,171,180,186,208,212,216,221,240,253],"2006":[13],"on":[14,101,205],"Government":[16,207],"(Undang-Undang":[19],"Pemerintahan":[20],"Aceh/UUPA).":[21],"The":[22,163,219],"mentioned,":[26],"among":[27],"other":[28],"regulations,":[29],"in":[30,79,96,151,234],"Article":[31,192],"180,":[32],"which":[33],"makes":[34],"zakat":[35,94,132],"source":[37],"original":[39],"income":[40,141,181],"Region":[44],"and":[45,88,109],"district":[47],"or":[48,113],"city.":[49],"This":[50,90,194],"study":[51,60,91],"normative":[54],"juridical":[55],"research,":[56],"that":[57,61,67,93,118,128],"is,":[58],"analyses":[62],"regulations":[64,167],"laws":[66,87],"set":[68],"law":[69,204,255],"as":[70,149,161,173,210,230],"system":[72],"norms.The":[74],"data":[75],"collection":[76],"technique":[77],"used":[78,229],"this":[80,123],"research":[81],"literature":[84],"studies":[85],"regulations.":[89,242],"concludes":[92],"management":[95],"regulated":[99],"based":[100],"UUPA":[103,155],"2006.":[105],"Baitul":[106,110],"Mal":[107,111],"districts":[112],"cities":[114],"manage":[115],"institutions":[117],"regulate":[119],"it.":[120],"In":[121],"addition,":[122],"legal":[124,232],"regulation":[125,196],"also":[126,257],"explains":[127],"amount":[130,179],"paid":[133],"deductible":[136,175],"expense":[137],"from":[138],"taxpayer's":[140],"tax":[142,182],"liability.":[143],"However,":[144],"existence":[146],"zakat,":[148],"stipulated":[150],"number":[153],"articles,":[156],"has":[157],"not":[158,190],"been":[159],"implemented":[160],"expected.":[162],"absence":[164],"government":[166,195],"governing":[168],"implementation":[170,239],"taxes":[172],"factor":[176,200],"for":[177,189],"payable":[183],"one":[185],"reasons":[188],"implementing":[191],"192.":[193],"an":[198],"essential":[199],"towards":[201],"strengthening":[202],"part":[211],"Helsinki":[214],"Memorandum":[215],"Understanding":[217],"mandate.":[218],"principle":[220],"lex":[222,225],"specialis":[223],"derogate":[224],"generalis":[226],"must":[227,256],"be":[228,258],"argument":[233],"order":[235],"to":[236],"encourage":[237],"these":[241],"Since":[243],"region":[247],"autonomy,":[250],"application":[252],"its":[254],"handled":[259],"specifically.":[260]},"counts_by_year":[{"year":2026,"cited_by_count":7},{"year":2025,"cited_by_count":9},{"year":2024,"cited_by_count":11},{"year":2023,"cited_by_count":7}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2023-04-06T00:00:00"}