Income Journal: Accounting, Management and Economic Research
Vol 2 No 1 (2023): Edisi April

Transparansi Akuntabilitas Realisasi Anggaran Publik Berdasarkan Prinsip Islam dalam Mencegah Praktik Korupsi (Studi Pada Dinas Pekerjaan Umum Kabupaten Takalar)

Nursinta Bakhtiar (Universitas Islam Negeri Alauddin Makassar)
Memen Suwandi (Universitas Islam Negeri Alauddin Makassar)
Nur Rahma Sari (Universitas Islam Negeri Alauddin Makassar)



Article Info

Publish Date
09 May 2023

Abstract

This study aims to determine the use of Public Budget Realization in the Takalar district public works office, to determine the transparency and accountability system for the use of public budget realization and to determine the application of Islamic principles namely shiddiq, amanah, tabliq and fathonah in the Takalar district public works office. The method according to this research is a qualitative research method. In this study used a type of qualitative research based on an analytical descriptive approach and the data used by researchers in this study were primary and secondary data. By using data source triangulation to test the validity of the data obtained. The results of this study indicate that the process of managing public budgets at the planning, implementation and accountability stages has been prepared according to systems and procedures. Transparency and accountability provide information openly and honestly to the public, taking into account the public's right to a comprehensive understanding of budget management responsibilities. One of the benefits of applying the principles of transparency and accountability is preventing corrupt practices. Based on Islamic principles by applying the characteristics of the Prophet and Messenger, namely: shidiq, amanah, tabligh, and fathonah in leadership to uphold morality, maintain trust, be firm in your convictions, honest in carrying out the duties and responsibilities assigned to them, strong in faith in rejecting temptations and opportunities to stray. So the level of trust is greater.

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Journal Info

Abbrev

income

Publisher

Subject

Economics, Econometrics & Finance Education Other

Description

Income Journal. is an open access, peer-reviewed, International Journal, that provides rapid publication of research articles, review articles and short communications in all subjects. The journal is devoted towards broadcasting of knowledge related to the “ALL RESEARCH Accounting, Management and ...