Currently, the working capital for micro businesses is provided by free from the zakah institution in Malaysia. However lately, the amount of zakah distribution by zakah institutions in Malaysia has exceeded the accumulated amount. For long-term planning, among the proposed alternative approach is through the distribution of working capital in the form of micro financing. The question is, what is the substructure and method of implementation? Based on content analysis, the distribution of working capital by microfinance are justified and agreed upon by scholars of zakah . In fact, Baitul Mal Aceh successfully exhibit in the distribution of zakah funds through microfinance. The findings showed that Baitul Mal Aceh regarding the amount of loans had increased by Rp 500 000 on average and the returns were more than 75%. The implication of the distribution of zakah funds through micro financing shows the presence of sustainability in the distribution of zakah funds. In addition, it not just could create a revolving fund, but the distribution of zakah can be done continuously although the amount of zakah collection may be impaired.
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In-Text Citation: (Adnan et al., 2019)
To Cite this Article: Adnan, N. I. M., Kashim, M. I. A. M., Salleh, A. D., Jamsari, E. A., Ahmad, M. Y., & Rahman, N. I. A. (2019). Sustainability of Zakah Distribution in Baitul Mal Aceh: Basic and Implementation Methods. International Journal of Academic Research in Business and Social Sciences, 9(1), 554–562.
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