it depends---and it's your choice---what ever works well for you- when long-arm quilting i start out tiny stitches in place then take off- (with top & bobbin thread on the top) then trim even with the quilt surface after a few stitches.
when piecing i backstitch to secure any seams that will not be crossed over with other stitching.
if hand quilting i start out taking a couple small backstitches- but then i do tie off & bury ends.