A EVALUASI MANAJEMEN KEUANGAN SYARIAH (RABBANIYYAH, INSANIYYAH DAN BANIYYAH) PADA KUA BERMANI ULU RAYA
Pendahuluan, Rumusan Masalah, Manfaat Penelitian, Metode Penelitian, Hasil dan Pembahasan, Penutup
Abstract
Penelitian ini bertujuan untuk mengevaluasi manajemen keuangan pada Kantor Urusan Agama (KUA) Bermani Ulu Raya, khususnya terkait perencanaan, pengorganisasian, pelaksanaan, serta pengawasan anggaran operasional dan layanan masyarakat. Evaluasi dilakukan untuk mengetahui sejauh mana pengelolaan keuangan telah sesuai dengan prinsip akuntabilitas, transparansi, dan efisiensi sebagaimana diamanatkan dalam regulasi pemerintah. Metode penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara, observasi, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa KUA Bermani Ulu Raya telah menerapkan mekanisme pengelolaan anggaran sesuai prosedur, namun masih terdapat kelemahan pada aspek monitoring dan dokumentasi laporan keuangan. Penelitian ini diharapkan dapat menjadi dasar perbaikan tata kelola keuangan bagi instansi KUA secara umum.
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