This study explores the core values and operational mechanisms of religious social entrepreneurship through the case of Sholah Al Athiyah in Tafahna Al Asyrof, Egypt. This research utilizes a qualitative approach through document analysis of biographical records of Sholah Al Athiyah's business journey. Based on the success story of Sholah Al Athiyah, the concept of social entrepreneurship values ​​in Islamic boarding schools consists of three elements. First, spiritual values: the "Divine Partnership" framework. Second, social values: holistic empowerment and poverty alleviation. Finally, institutional values: infrastructure and scale. This framework provides a scalable model for Pesantren economic independence and community vocational empowerment. There has never been a study on social entrepreneurship concept in pesantren which inspired religious muslim entrepreneur
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