PERAN AKUNTANSI SYARIAH DALAM MENINGKATKAN EFESIENSI DAN EFEKTIVITAS KEUANGAN PUBLIK ISLAM

Abstract

This study aims to analyze the role of Islamic accounting in enhancing the efficiency and effectiveness of Islamic public financial management. Islamic accounting is a financial recording and reporting system based on Sharia principles, such as justice (‘adl), transparency, accountability (amanah), and the prohibition of riba (interest). In the context of Islamic public finance, Islamic accounting functions not only as an administrative tool but also as a governance instrument that ensures public funds are managed appropriately and in accordance with the objectives of Sharia (maqashid al-shariah). This research employs a qualitative approach using a descriptive-analytical library research method. Data were collected from scholarly literature, academic journals, and relevant regulations concerning Islamic accounting and public financial management. The findings indicate that the implementation of Islamic accounting enhances efficiency through systematic budget control, prevention of wasteful spending, and optimal utilization of public resources. Furthermore, the effectiveness of public finance is strengthened through transparent and accountable financial reporting systems aligned with Sharia principles, thereby increasing public trust in Islamic public institutions. Therefore, Islamic accounting plays a strategic role in establishing professional, transparent, and welfare-oriented public financial governance.