<![CDATA[This study aims to determine the financial management practices at the Lembang District Religious Affairs Office, Pinrang Regency, and to analyze the process of building public trust from a sharia accounting perspective. This study uses a qualitative research method with a descriptive approach. Data collection techniques were carried out through observation, interviews, and documentation. Informants in this study consisted of the Lembang District Religious Affairs Office and community users of the Religious Affairs Office's services. The results of the study indicate that financial management practices at the Lembang District Religious Affairs Office are carried out based on government regulations and the provisions of Office Operational Costs (BOP). The managed funds come from the central government and are used for office operational needs and administrative services. In the management process, the Religious Affairs Office records all income and expenditure transactions and prepares an annual accountability report. The results also show that the process of building public trust at the Lembang District Religious Affairs Office is built through open information regarding service fees, official payment systems, good service, and honesty of the Religious Affairs Office's officials. In addition, financial management practices at the Lembang District Religious Affairs Office have led to the application of sharia accounting principles such as trustworthiness, transparency, accountability, honesty, and fairness.]]>
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