This study aims to investigate the transparency of accountability implementation and the Islamic economic review of mudarabah contracts among shrimp farmers in Langnga Village, Pinrang Regency. The data sources used in this research are primary and secondary data. Primary data is obtained directly from interviews, while secondary data is collected from books, journals, annual reports, and other relevant documents related to the research problem. The data validity is assessed through credibility tests. The research findings reveal that the transparency process of shrimp farming activities in Langnga Village, Pinrang Regency, includes the types of agreements or contracts used, profit-sharing mechanisms, routine inspections, and risk-sharing in case of shrimp farming failures. The long-standing partnership between the shrimp farmers and investors ensures that both parties can carry out their rights and responsibilities or be held accountable. Shrimp farmers and investors in Langnga Village, Pinrang Regency, use mutually agreed-upon contracts for this collaboration. The farmers carry out shrimp farming according to the agreed-upon contract, while the investors provide the necessary capital for the shrimp farming activities. The principles of this cooperation resemble those of mudarabah contracts, where risks and profits are shared based on mutual agreements in accordance with Islamic economic principles.
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