TRANSPARANSI PENGELOLAAN DANA DESA DI DESA BASSIANG TIMUR KABUPATEN LUWU DALAM PERSPEKTIF HUKUM ISLAM

Abstrak

This article is Transparency of Village Fund Management in East Bassiang Village Luwu Regency in the Perspective of Islamic Law, the research aims: To determine the Transparency of Village Funds in East Bassiang Village, to find out the review of Islamic Law on the transparency of Village Funds in East Bassiang Village. The type of research used is field research reseacrh with deskriptif. Data collection techniques in this study are observation, interviews and documentation. This technique is a technique to obtain data in the field based on the sources studied.The results of this study indicate that transparency is something that is built on the basis of free flow of information, Village funds must be managed based on the principle of transparency. And in the management of Village funds in East Bassiang Village in accordance with applicable laws and regulations and involving the community starting from the planning, implementation, administration, reporting, accountability stages and based on transparency indicators, it shows the availability of accessibility and completeness of documents, clarity. and convenience for the public to access information at several points and it can be concluded that Bassiang Timur Village has implemented the principle of transparency well in accordance with applicable regulations. In the Islamic Shari'a Perspective on Transparency of Village Funds in East Bassiang Village, South Ponrang District, it runs according to Islamic Shari'a because the East Bassiang Village Head follows the transparency concept that has been relaxed by the Prophet Muhammad SAW, including Siddiq, Amanah in the form of this responsibility evidenced Fathona is a smart leader and Tabligh is a communicative person, meaning people who are able to work well together.