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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan
Ahwarumi, Biyanti
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Economics, Econometrics & Finance Social Sciences

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Resilience of Islamic Boarding Schools: Analyzing the Role of Islamic Social Finance in Mitigating Economic Shocks Alhifni, Anas; Ahwarumi, Biyanti
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.
Sharia-Compliant Digital Transactions in Islamic Boarding Schools: A Legal and Accounting Framework for Smart Contract Implementation Alhifni, Anas; Ahwarumi, Biyanti; Roestamy, Martin; 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.
Co-Authors Anas Alhifni Roestamy, Martin Warizal