Aceh is a province with special authority under the Law Number 11 of 2006 on the Government of Aceh (Undang-Undang Pemerintahan Aceh/UUPA). The special authority is mentioned, among other regulations, in Article 180, which makes zakat the source of original income of the Aceh Region and the district or city. This study is a normative juridical research, that is, a study that analyses the regulations of laws that set law as a system of norms.The data collection technique used in this research is a literature studies of laws and regulations. This study concludes that zakat management in Aceh is regulated based on the UUPA of 2006. Baitul Mal Aceh and Baitul Mal districts or cities manage the institutions that regulate it. In addition, this legal regulation also explains that the amount of zakat paid is a deductible expense from the taxpayer's income tax liability. However, the existence of zakat, as stipulated in a number of UUPA articles, has not been implemented as expected. The absence of government regulations governing the implementation of taxes as a deductible factor for the amount of income tax payable is one of the reasons for not implementing Article 192. This government regulation is an essential factor towards strengthening the law on the Government of Aceh as part of the Helsinki Memorandum of Understanding mandate. The principle of lex specialis derogate lex generalis must be used as a legal argument in order to encourage the implementation of these regulations. Since Aceh is a region with special autonomy, the application of its law must also be handled specifically.

This article describes the discourse on Mawah culture in Aceh, namely about why the concept of mawah continues to exist among the people of Aceh and what are the implications of mawah practice for mawah practitioners. This study is a field research conducted based on qualitative methods and a socio-legal approach. Data reviews are examined from interviews, observations, and previous studies and information from the media. In analyzing the discourse in this article, the author uses the capital and habitus theory framework from Pierre Bourdiue and the maqashid sharia theory from Jasser Auda. The results of this study indicate that, mawah is a habitus that continues to exist and is practiced by the people of Aceh, the existence of mawah is also supported by the arena and capital owned by the parties, both cultural, social and economic capital. In addition, the vacancy of cultural capital can also be a driving factor for the practice of mawah. Meanwhile, the continued existence of mawah practices can also be influenced by the realization of mawah's objectives and the benefits that will be obtained by the people of Aceh. Borrowing an analytical knife in maqāshid al-'ammah, then there is the placement of soul safety (Hifz al-nafs) as the main basis for the purpose of establishing an Islamic economy that is just and has the principle of helping each other. Meanwhile in maqāshid al-khassah (special purpose), this represents the existence of hifz al-māl, where with the concept of mawah, the productivity of an asset is more optimal. Furthermore, within the reach of maqāshid juziyyah (partial goal), the practice of mawah also contains the aim of strengthening and developing the economies of the parties through the realization of maqāshid protecting assets (hifz al-māl), whether it is protecting the assets of the owner of the mawah object as an investor or as an effort to strengthen the economy of the mawah object manager.

This research generally discusses about environmental issues from a religious perspective and their impact on Business development. This article is reviewed using a qualitative descriptive method by focusing on literature studies and also studies on social media based on virtual ethnographic methods. The author argues that environmental damage is not only caused by the arrogance of certain parties, but also an imbalance in practice between worldly and hereafter things. In short, ethics related to the preservation of ecosystem sustainability in Islam should play a major role in realizing environmental conservation and empowerment, even though nature conservation actions do not always carry a religious theme. In this article, the author makes Seladang Cafe as one of the locations that seeks to maintain the existence, empowerment and environmental sustainability. Seladang Cafe is present in one of the cities in Aceh, namely Bener Meriah. Not only carrying the concept of nature, Seladang Cafe also offers unique tourism by attracting newcomers to enjoy coffee in the middle of the plantation. In addition, if viewed from the perspective of environmental sustainability ethics in Islam, although Seladang Cafe does not brand itself in a religious frame, the things they stretch out in their tourism development scheme represent the development of environmental protection ethics. Therefore, through Seladang Cafe the author wants to see how the management of Seladang Cafe is? How is the management of Seladang Cafe in maintaining environmental sustainability and its relation to the concept of fiqhul bi'ah?