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This study aims to analyze the application of zakat accounting and the effectiveness of the distribution of zakat funds in the Baitul Mal Aceh Province (Zakat Management Agency of Aceh Province). The study used secondary data obtained from the institution of the Baitul Mal Aceh Province, besides that, also through literature and journals relating to the topic of writing. Data were analyzed using the Basic Needs Deficiency (BNDI) formula. The results showed that the effectiveness of the Aceh Province Baitul Mal zakat distribution was the worst position with a value of 0.937 in 2016 and 0.951 in 2017. The Baitul Mal of Aceh Province had applied zakat accounting according to [Pernyataan Standar Akuntansi Keuangan (PSAK No. 109) (Statement of Financial Accounting Standards], but not yet maximally, because there is still accounting treatment for zakat which is not applied in 2016 and 2017. . Keyword: Zakat Accounting, Effectiveness, Zakat Management, Basic Needs Deficiency Index, Baitul Mal.

THE IMPLEMENTATION OF ACCOUNTING AND EFFECTIVENESS OF ZAKAT MANAGEMENT THROUGH BASIC NEEDS DEFICIENCY INDEX