Create: Journal of Islamic Management and Business
Vol. 2 No. 1 (2026): Islamic Business and Management

Sharia-Oriented Financial Management in Islamic Boarding Schools

Dermawan, Oki (Unknown)
Kusuma Yusuf, Trisna (Unknown)
Defriyanto, Defriyanto (Unknown)
Busmayaril, Busmayaril (Unknown)
Segu, Segu (Unknown)



Article Info

Publish Date
28 Feb 2026

Abstract

Islamic boarding schools (pesantren) play a pivotal role in Islamic education, requiring sound and Sharia-compliant financial management to ensure institutional sustainability. Nevertheless, prior studies on pesantren financial governance remain fragmented and largely descriptive, providing limited integrative insight into Sharia-oriented managerial frameworks. This study aims to systematically review and synthesize existing literature on Sharia-based financial management in pesantren by identifying dominant principles, management components, implementation models, and governance challenges. Employing a Systematic Literature Review (SLR), peer-reviewed articles were retrieved from reputable academic databases using predefined inclusion and exclusion criteria and analyzed through thematic synthesis. The results indicate that Sharia-oriented financial management in pesantren is consistently grounded in the principles of amanah (accountability), shafafiyyah (transparency), ‘adl (justice), and Islamic ethical compliance. Core components include financial planning and budgeting, fund mobilization, Sharia-based financial reporting, and internal control mechanisms. However, recurring challenges persist, notably limited managerial competence, weak financial standardization, and insufficient integration of Sharia accounting frameworks. This study contributes theoretically by developing an integrative conceptual map of Sharia-oriented financial governance in pesantren, addressing gaps in prior isolated studies. Practically, the findings inform pesantren leaders and policymakers in designing standardized financial systems, capacity-building programs, and regulatory frameworks to strengthen Sharia-compliant financial governance.

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Journal Info

Abbrev

create

Publisher

Subject

Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

Description

Create: Journal of Islamic Management and Business is published by Perkumpulan Dosen Tarbiyah Islam Indonesia (PDTII). The journal provides a platform for research and studies in management and business, with a focus on Islamic values. Topics include business strategy, innovation, Islamic finance, ...