PENGELOLAAN SISTEM KEUANGAN PESANTREN

ANTARA TRADISI DAN AKUNTABILITAS MODERN

Abstract

This study aims to analyze the financial management system at the Salafiyah Abu Zairi Islamic Boarding School, Bondowoso, East Java. As a traditional Islamic educational institution (Salafiyah), this pesantren faces unique challenges in balancing trust-based traditional values with modern demands for transparency and public accountability. The research method used is qualitative with a case study approach. Data were collected through in-depth interviews with the caregiver (Kyai), treasurer, and foundation administrators, as well as observation of financial documentation. The results show that: (1) The financial management system at Abu Zairi Pesantren is still dominated by a centralized pattern centered on the Kyai figure with trust-based management; (2) The implementation of ISAK 35 accounting standards is still in the early adaptation stage due to limited human resources; (3) The accountability applied emphasizes transcendental accountability (responsibility to God) rather than material accountability. This study recommends a hybrid model that integrates the spiritual values of the pesantren with a simple modern bookkeeping system for institutional sustainability.