Poverty and income inequality in society is a problem that is very complex that is being faced by every nation and state in building economic growth. This is a contradiction for developing countries with modern economic theory multiplier effect which states that with increasing economic growth will be able to complete the level of poverty and income distribution that occurs evenly. In fact, there are always poverty gap. This problem makes us aware that efforts to reduce poverty and income inequality are not an easy problem to overcome without the support of various parties. The declining level of economic growth in Aceh's people due to prolonged social conflict has an impact on the level of welfare of the people who are in the poverty line. Post-2006 peace Aceh Province received a large flow of funds from the central government in the form of special autonomy funds. This large amount of funds has not been able to significantly lift the economic growth of the community and the community remains in the circle of poverty. Aceh Central Statistics Agency (BPS) said that as of December 2017 Aceh's poverty rate was ranked 6th in the country. On one side of Aceh as one province that has the largest Regional Income and Expenditure Budget (APBA) in Indonesia, on the other hand it has not been able to reduce the high rate of poverty, so that it becomes an interesting phenomenon to study. According to the publication of data from the Ministry of Finance, Aceh shows that in 2016 the realization of incomes at the provincial and all regencies / cities reached Rp. 41.86 trillion, with expenditure reaching Rp. 42.18 trillion. The amount of income and expenditure in Aceh is ranked the 7th largest in Indonesia. This shows a problem where Aceh has a lot of budget, which should have a better level of community welfare than other provinces with less money. In March 2018, the number of poor people in Aceh reached 839 thousand people or 15.97 percent, an increase of 10,000 people compared to the poor population in September 2017, which amounted to 829 thousand people or 15.92 percent, compared to March of the previous year. a decrease in the number of poor people by 33 thousand people or 16.89 percent (BPS Aceh, 2018). To address poverty and income inequality in society, in Islam itself has upgrade set procedure to solve the problems of this gap is through zakat instrument. Because in Islam zakat is an obligation for a Muslim who is able to set aside 2.5% of his wealth to be surrendered to other Muslims who are still poor according to the criteria set out in the Qur'an and hadith. The level of public awareness to pay zakat from year to year continues to increase, however, the exploration of the potential of large zakat has not been organized and channeled optimally in poverty alleviation efforts. The Province of Aceh in 2017 which has the potential of zakat reaching IDR 1.4 trillion is a huge potential in an effort to reduce poverty and income inequality. The effort to explore this great potential certainly requires a structured and foc...