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All Journal Jurnal Akuntansi Keuangan Dan Perpajakan
Ahmad Afif
UIN Kiai Haji Achmad Siddiq Jember
Economics, Econometrics & Finance

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Akuntabilitas dan Transparansi Pengelolaan Keuangan Dinas Perhubungan Jember dalam Perspektif Ekonomi Syariah Ahmad Afif; Mohammad Dimas Aril Pramudita; Linda Putri Setyawati
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Field Work Practice (PPL) provides students with an opportunity to apply theories learned during their studies to real working conditions. This article discusses the results of a field practice conducted by Sharia Economics students at the Jember Regency Transportation Agency (DISHUB) over 40 working days, focusing on the application of accountability and transparency principles in financial management viewed from an Islamic economics perspective. The method used is descriptive qualitative, based on direct observation and involvement in financial administration activities such as recording expenditure and tax realization data, processing payment request letters, and archiving documents. The findings show that orderly recording, verification, and archiving practices support the realization of accountability and transparency, although students did not have access to the entire financial management process of the institution. From an Islamic economics perspective, these practices reflect the values of trustworthiness (amanah), honesty (ṣidq), and justice ('adl) in carrying out public financial management responsibilities.
Co-Authors Linda Putri Setyawati Mohammad Dimas Aril Pramudita