Dahlawi Dahlawi’s research while affiliated with Syiah Kuala University and other places

Granting special autonomy to Aceh Province is the government's response to support sustainable development in post-conflict. This study aims to optimize the management of Otsus funds for the overall welfare of the Acehnese people, with the ultimate goal of achieving independence. This study focuses on explaining and addressing issues related to managing the special autonomy fund and strengthening institutions to realize sustainable development and prosperity for the Acehnese. Descriptive qualitative research methodology was employed, involving data collection, reduction, presentation, and conclusion. The analysis utilizes the accountability and transparency theory to evaluate fund management practices in Aceh. Findings revealed that the special autonomy fund has not been effectively implemented due to weak institutional capacity, hindering sustainable development and welfare. Transparent fund management aligned with good governance has not been optimally achieved. The dominance of local political elites in policy-making has led to ineffective government management of the special autonomy fund, while bureaucratic efforts have yielded limited results. Nonetheless, Aceh has undergone some changes over the past 15 years, although not yet significant.

The impact of pandemic Covid-19 that produces high unemployment, put labor as the issues most often discussed these days. This study aims to analyze issues relating to employment and its policy in Indonesia by using literature review from a Scopus database for the purpose to describe findings on 1) development publication trend and the highest citation on articles, 2) a map or entanglement articles seen from co-authorship, 3) a map or entanglement articles seen from co-occurrence keywords writer, 4) information related to the issue of articles that have been analyzed. Bibliometric analysis and analysis content used in the following analysis of articles with using Microsoft Excel and Vosviewer software as analyzing and visualizing data tools. The analysis shows that a publication highest seen in 2022 with the total number of 12 articles and article with highest citation named Policies, Political-Economy, and Swidden in Southeast Asia with 208 citations. In terms of mapping articles based on co-authorship formed 57 cluster with Indonesia as a country with the highest writers with total 27 publications. As for the analysis of the map in terms of articles co-occurrence based on keywords writer formed 7 clusters. It is apparent that issues such as the system of remuneration, labor migration, and gender is an issue most frequently discussed in employment associated research.

The COVID-19 outbreak is believed to have slowed economic acceleration in several countries, including Indonesia. Dramatic economic changes affect the country's performance in overcoming poverty and unemployment. This article aims to analyze the social and economic impact of the pandemic. It can be seen that the government, as the holder of the mandate of power, still and will continue to rely on social protection programs in dealing with the social and economic impacts that are currently being faced. The government can expand social security and assistance programs by strengthening collaboration between local authorities and non-state institutions. In addition to social protection, Indonesia, known as a country with a Muslim majority, has a religious instrument called zakat, which is believed to overcome the spike in poverty. Moreover, zakat is also considered a potential instrument to support some countries in achieving SDG goals as long as they are appropriately managed.

p>Zakat has the excellent potential to overcome social welfare problems. Baitul Mal Aceh (BMA) is a body that can maximize the benefits of zakat funds for the welfare of the poor in Aceh province; therefore, it is necessary to strive for better management of zakat to obtain better results. This study aims to determine the management of zakat in BMA in terms of a good governance approach. The method used in this study is a qualitative descriptive method with data obtained through interviews, observation, and document study. The research results show that the zakat management in Aceh is quite good. Management should be based on the principles of good governance, such as openness and transparency; societal participation; accountability; and effectiveness and efficiency. Hopefully, BMA can continue to maintain and even improve its performance in managing zakat, so that it can improve the welfare of zakat recipients in Aceh.</p

The legitimacy given by the central government to Aceh through Law Number 11 of 2006 concerning the Aceh Government has resulted in a policy of managing Zakat as a source of regional income in Aceh by Baitul Mal Aceh (BMA). Qanun Number 10 of 2018 concerning Baitul Mal is the basis for realizing these ideals. This research tries to look at the dynamics of policy implementation in the local realm using George C. Edwards III's theory. The authors apply qualitative research to get the desired conclusion by observing and interviewing several respondents, especially those implementing the policy. In implementing Qanun Number 10 of 2018, Baitul Mal has experienced many obstacles; zakat management as local revenue cannot be implemented according to sharia regulations but must follow regional financial management guidelines. Therefore, it is necessary to make further adjustments to qanuns or derivative legal rules to make their management more optimal and follow Syar'i provisions.

Original Regional Revenue (PAD) originating from zakat actually has great potential to be utilized by the regions if it is managed properly and optimally. This new fiscal resource can help solve regional problems such as poverty and unemployment. This study aims to see concretely how the management of zakat as PAD and tries to explore what factors are the obstacles to managing Zakat as PAD by Baitulmal Aceh based on Qanun Number 10 of 2018. In-depth interviews were conducted with 15 informants in Baitulmal Aceh who were selected using the method purposive sampling. While the data analysis uses the Miles and Huberman interactive model. The results show that there are different views in responding to the implementation of zakat as PAD. The first response is supportive because it is in accordance with the specificities of Aceh Province as regulated in Act no. 11 of 2006 concerning the Government of Aceh. Another response was refused because it could be burdensome for Muslims if two obligations were to pay at once to pay taxes and zakat. The zakat policy as PAD itself still creates multiple interpretations so that it becomes an obstacle in its implementation. Apart from the facts in the field that shows the contribution of zakat in local revenue is still relatively small. (Pendapatan Asli Daerah (PAD) bersumber dari zakat sejatinya memiliki potensi besar untuk dimanfaatkan oleh daerah jika dikelola secara baik dan optimal. Sumber fiskal baru ini dapat membantu menyelesaikan permasalahan daerah seperti kemiskinan dan pengangguran. Studi ini bertujuan melihat secara konkret bagaimana pengelolaan zakat sebagai PAD dan berusaha mengeksplorasi faktor apa saja yang menjadi kendala pengelolaan Zakat sebagai PAD oleh Baitulmal Aceh berdasarkan Qanun Nomor 10 Tahun 2018. In-depth Interview dilakukan terhadap 15 orang informan di Baitulmal Aceh yang dipilih menggunakan metode purposive sampling. Sedangkan analisis data menggunakan model interaktif Miles and Huberman. Hasil menunjukkan ada perbedaan pandangan dalam merespon implementasi zakat sebagai PAD. Tanggapan pertama mendukung karena sesuai dengan kekhususan Provinsi Aceh yang diatur dalam Undang-Undang No. 11 Tahun 2006 Tentang Pemerintahan Aceh. Tanggapan lainnya menolak karena dapat memberatkan umat Islam jika dibebankan dua kewajiban sekaligus untuk membayar pajak dan zakat. Kebijakan zakat sebagai PAD sendiri masih menimbulkan multi tafsir sehingga menjadi kendala dalam pelaksanaannya. Selain fakta lapangan yang menunjukkan kontribusi zakat dalam pendapatan asli daerah masih relative kecil.)