ANALISIS TRANSPARANSI DAN AKUNTABILITAS PUNGUTAN DANA PKH DARI PERSPEKTIF SYARIAH (Studi Kualitatif Di Kecamatan Cireunghas)

This research aims to analyze the level of transparency and accountability in collecting funds for the Family Hope Program (PKH) in Cireunghas District from a sharia perspective. In managing public funds, transparency and accountability are important aspects that must be considered to ensure public trust and program effectiveness. This research uses a qualitative approach with a case study method, where data is collected through in-depth interviews with related parties, field observations and document analysis. The research results show that although there have been efforts to increase transparency and accountability, there are still several obstacles such as data discrepancies, lack of information disclosure to the public, and weak supervision in the fund collection process. From a sharia perspective, the principle of trust is very relevant to apply in managing PKH funds, because it emphasizes the importance of responsibility, honesty and fairness at every stage of the process. This research recommends improving the accounting information system to be more transparent and sharia-based, as well as strengthening monitoring mechanisms to ensure that PKH funds are managed effectively and in accordance with sharia principles.

Keywords: Transparency, Accountability, PKH Funds, Sharia Perspective, Cireunghas District