<![CDATA[Abstrak: Penelitian ini bertujuan untuk menganalisis sistem pendanaan di Pondok Pesantren Salaf Hidayatuth-Tholibin, Karangploso, Malang dengan fokus pada identifikasi sumber dana pondok pesantren (financing), pengalokasian sumber dana (Budgeting), dan mekanisme pertanggungjawaban keuangan pondok pesantren (Accountablity). Dengan menggunakan pendekatan kualitatif, data yang dikumpulkan melalui wawancara terstruktur dengan pengasuh pondok pesantren dan analisis dokumen pendukung. Hasil penelitian ini menunjukkan bahwa sumber dana utama yang berasal dari iuran santri putra (iuran syahriyah) atau dana internal, sedangkan sumbangan masyarakat, dan bantuan pemerintah berasal dari dana eksternal. Pengalokasian dana tersebut difokuskan pada operasional harian, fasilitas pendidikan, serta pembangunan infrastruktur, meskipun pengelolaan pada dana menghadapi tantangan berupa keterbatasan pendapatan dan ketergantungan pada subsidi dari pengasuh. Akuntabilitas keuangan dikelola melalui pencatatan yang terstruktur oleh bendahara pondok, sementara dana besar dari pihak eksternal dikelola langsung oleh pengasuh pondok pesantren. Temuan ini menekankan pentingnya diversifikasi sumber pendanaan, perencanaan anggaran yang matang, dan pengembangan usaha mandiri guna mendukung keberlanjutan operasional pesantren. Kata kunci: Analisis; Manajemen Pendanaan; Pesantren Salaf. Abstract: This study aims to analyze the funding system at Pondok Pesantren Salaf Hidayatuth-Tholibin, Karangploso, Malang with a focus on identifying sources of boarding school funds (financing), allocating sources of funds (Budgeting), and the mechanism of boarding school financial accountability (Accountablity). By using a qualitative approach, data were collected through structured interviews with the caregivers of the boarding school and analysis of supporting documents. The results of this study show that the main source of funds comes from male santri fees or internal funds, while community donations and government assistance come from external funds. The allocation of these funds is focused on daily operations, educational facilities, and infrastructure development, although the management of funds faces challenges in the form of limited income and dependence on subsidies from caregivers. Financial accountability is managed through structured records by the boarding school treasurer, while large funds from external parties are managed directly by the boarding school caretaker. These findings emphasize the importance of diversifying funding sources, careful budget planning, and developing independent businesses to support the sustainability of pesantren operations. Keywords: Analysis; Funding Management; Salaf Pesantren.]]>
