<![CDATA[The underlying problem of this research is that Lazismu Parepare faces financial management challenges in its 14 service offices (mosques and educational institutions) because the administrators, mostly elderly, still rely on memory to record small transactions. This leads to data discrepancies and the absence of crucial written evidence during audits, potentially resulting in zero points in public accounting audits. The purpose of this study is to analyze the level of transparency and accountability in Lazismu Parepare City's financial management, focusing on the practices and strategies implemented to ensure that public funds are managed professionally and responsibly.This research was conducted at LAZISMU Parepare City using a qualitative approach with data collection techniques. Several LAZISMU Parepare City administrators participated in data collection through interviews, observation, and documentation.The results of this study indicate that LAZISMU Parepare City has implemented PSAK 109 and uses a specialized accounting system or software for financial management. Transparency is achieved through the publication of annual reports or detailed public financial reports regularly on the official website or through the Lazismu admin's WhatsApp and is notified to LAZISMU Muzakki. Financial reports are always audited by an independent auditor to ensure transparency and accountability.]]>
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