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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan MILRev: Metro Islamic Law Review
Anas Alhifni
Universitas Djuanda, Indonesia
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Rethinking Contemporary Pesantren Law and Economic Independence: A Legal Economic Approach to Institutional Sustainability Anas Alhifni; Biyati Ahwarumi; Radif Khotamir Rusli; Ramadhita; Firdaus Arifin; Naim Demirel
MILRev: Metro Islamic Law Review Vol. 5 No. 1 (2026): MilRev: Metro Islamic Law Review
Publisher : Faculty of Sharia, UIN Jurai Siwo Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/milrev.v5i1.12977

Abstract

This study critically examines the relationship between Law No. 18 of 2019 concerning Pesantren and the realization of economic independence within Islamic boarding schools in Indonesia through the perspective of law and economics. Although the law formally recognizes pesantren as institutions of community empowerment, this article questions whether normative legal recognition is sufficient to create sustainable economic autonomy. The research employs a doctrinal legal method combined with an institutional economics approach, emphasizing incentive structures, transaction costs, institutional governance, and economic sustainability. Data were analyzed through statutory interpretation, conceptual analysis, and institutional evaluation of pesantren economic practices in contemporary Indonesia. The findings demonstrate a significant gap between normative legal expectations and practical implementation. Many pesantren continue to experience structural limitations in access to capital, managerial professionalism, market integration, and institutional competitiveness, resulting in continued dependence on state assistance and donor-based programs. The study further reveals that the effectiveness of pesantren law is strongly influenced by the design of legal-economic incentives, institutional differentiation between resource-rich and resource-poor pesantren, and the integration of pesantren enterprises into the broader Islamic financial ecosystem. This article argues that economic independence should not be understood as an automatic consequence of legal recognition, but rather as a dynamic and negotiated process involving the interaction of state regulation, market mechanisms, and religious authority. The study contributes to contemporary Islamic legal scholarship by offering an institutional economics framework for pesantren development and proposing policy recommendations focused on incentive-based regulation, tiered Sharia-compliant financing, and sustainable institutional capacity building for pesantren economic transformation.
Sharia-Compliant Digital Transactions in Islamic Boarding Schools: A Legal and Accounting Framework for Smart Contract Implementation Anas Alhifni; Biyanti Ahwarumi; Martin Roestamy; Warizal Warizal
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 2 (2026): JIMKES Edisi March 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i2.4564

Abstract

Motivated by the need for greater efficiency and transparency in financial management, the research aims to explore how smart contracts can enhance operational practices while adhering to Islamic principles. This study examines the potential of blockchain-based smart contracts to facilitate Sharia-compliant digital transactions in Islamic boarding schools. A qualitative multiple-case study approach was employed, involving in-depth interviews with school leaders, business managers, and financial administrators from three major Islamic boarding schools, supported by analysis of financial records, transactional agreements, and regulatory documents. Findings indicate that smart contracts can significantly improve financial operations, particularly in managing business partnerships, charitable fund distribution, and educational fee structures. However, successful implementation requires addressing legal recognition of blockchain agreements, establishing accounting standards aligned with AAOIFI guidelines, and ensuring robust Sharia supervision consistent with National Sharia Council-Indonesian Ulema Council directives. The study also highlights variations in digital readiness across schools, emphasizing the need for a phased, context-sensitive adoption strategy. An integrated framework and readiness-based roadmap are proposed, offering a practical pathway for compliant and efficient digital financial management. This research contributes a novel conceptual framework bridging blockchain innovation and Islamic commercial jurisprudence, advancing the integration of Islamic fintech in traditional educational institutions.
Resilience of Islamic Boarding Schools: Analyzing the Role of Islamic Social Finance in Mitigating Economic Shocks Anas Alhifni; Biyanti Ahwarumi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4563

Abstract

This study provides a comprehensive analysis of the role of Islamic social finance in enhancing the economic resilience of Islamic boarding schools during the post-pandemic era. Employing a qualitative multiple-case study design, data were meticulously collected through in-depth interviews, participant observations, and extensive documentary analysis from three preeminent Islamic boarding schools. The findings reveal that Islamic social finance instruments encompassing Zakat, Infaq, Sadaqah, and Waqf (ZISWAF), alongside Islamic boarding schools-led business initiatives, were strategically deployed to mitigate the profound economic shocks precipitated by the COVID-19 pandemic. Three primary mechanisms were identified: financial cushioning during acute operational disruptions, entrepreneurial adaptation through innovative business model restructuring, and community empowerment via targeted socio-economic programs. The synergistic integration of Islamic social finance with Islamic boarding schools’ business enterprises was found to be a critical determinant of institutional sustainability, enabling the preservation of educational continuity and the enhancement of community welfare. This study contributes a novel conceptual model of Islamic social finance-mediated resilience, which demonstrates how religiously-grounded financial mechanisms empower traditional institutions to navigate contemporary crises through a strategic fusion of spiritual capital, social networks, and entrepreneurial acumen.
Co-Authors Biyanti Ahwarumi Biyanti Ahwarumi Biyati Ahwarumi Firdaus, Arifin Naim Demirel Radif Khotamir Rusli Ramadhita Roestamy, Martin Warizal Warizal