The Role of FAO and AO Competencies In The Quality of PNM Mekaar Sharia Finance Administration

Abstract

The quality of sharia financing administration is largely determined by the competency of human resources who manage it. This study aims to analyze the competency of Finance Administration Officers (FAO) and Account Officers (AO) on the quality of sharia financing administration at PT Permodalan Nasional Madani (PNM) Mekaar Tanete Rilau Unit, Pangkep Area, with the impact of PNM Mekaar's capital loan assistance on improving the businesses of underprivileged women examined as supporting context. Using a qualitative field research approach with a case study design, data were collected through observation, interviews, and documentation from PNM Mekaar officers and clients as key informants. The results show that FAO competency plays a critical role in data accuracy, document management, and financial reporting, while AO  competency is essential for client analysis, field accompaniment, and financing facilitation. The synergy between FAO and AO  determines the accuracy, transparency, and accountability of sharia financing administration. Furthermore, field findings indicate that PNM Mekaar’s capital assistance has had a positive effect on improving the economic capacity of underprivileged women in the Pangkep area, supported by the principles of Islamic economics including justice (‘Adl), accountability (Amanah), and communication (Tabligh). Strengthening competency through systematic training and improved coordination is recommended to enhance sharia financing administration quality.