<![CDATA[Financial digitalization has become an essential strategy for Islamic boarding schools to improve the efficiency, transparency, and accountability of business unit financial management. One innovation is the implementation of cashless payments through Virtual Account (VA). This study aims to analyze the integration strategy of BNI Virtual Account in financial digitalization using the Resource-Based View (RBV) approach. A qualitative case study was conducted at Pondok Pesantren Nazhatut Thullab, Sampang, Madura. Data were collected through in-depth interviews, participant observation, and documentation, then analyzed using the RBV framework and evaluated based on the Valuable, Rare, Inimitable, and Nonsubstitutable (VRIN) criteria. The findings reveal that successful digitalization is supported by tangible resources, including digital infrastructure, the BNI Virtual Account system, and financial infrastructure, as well as intangible resources such as institutional reputation, leadership legitimacy, organizational culture, and social capital. Human resource capabilities, students' digital literacy, and managerial capabilities also strengthen system implementation. The VRIN analysis indicates that intangible resources constitute the main source of sustainable competitive advantage. These findings demonstrate that successful digital transformation depends not only on technology but also on the institution's internal resources.]]>
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