<![CDATA[Indonesian pesantren are increasingly required to develop economic independence through Business Units of Pesantren (BUMP), yet most BUMP are still managed traditionally without explicitly integrating Islamic entrepreneurship values into the governance system. This study aims to analyze how the business governance of BUMP at Pondok Pesantren Raudhatul Ulum Sakatiga (PPRU Sakatiga), South Sumatera, is implemented within the framework of Islamic entrepreneurship. A qualitative case study design was employed. Data were collected through in-depth interviews with three key informants: the pesantren leader, the head of BUMP, and an operational staff member; supported by participant observation and documentation of organizational structure, cash-flow reports, and SOPs. Data were analyzed using the Miles and Huberman interactive model and verified through source and technique triangulation. The findings reveal three structural mechanisms that operationalize Islamic entrepreneurship principles: (1) a four-tier organizational structure with explicit job descriptions reflecting the principle of amanah; (2) tiered monthly financial reporting embodying the principle of tabligh; and (3) participatory monthly evaluation meetings reflecting collective fathanah. The study contributes a value-based governance model that fills the structural framework of good governance with Islamic ethical content, offering both theoretical enrichment and practical reference for Islamic religious education.]]>
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