This study aims to analyze the financing development strategy of the Darul Aitam Islamic Boarding School through a cattle farming business using a SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis method. This study employed a qualitative approach with a descriptive approach. Data were obtained through observation, interviews, documentation, and a review of the internal and external conditions of the Islamic boarding school. The SWOT analysis was used to identify the strengths, weaknesses, opportunities, and threats in developing the cattle farming business as a source of financing for the Islamic boarding school. The results indicate that the Darul Aitam Islamic Boarding School's primary strength is substantial community support for the development of the cattle farming business. Meanwhile, a weakness identified is the lack of clear Standard Operating Procedures (SOPs) for the implementation of this business. In terms of opportunities, the increasing market demand for cattle and support from various parties significantly contribute to ease of marketing. Challenges faced include infrastructure, which still requires improvement to support smooth business development. Furthermore, a serious threat is the uncertainty of the next generation in continuing the business partnership, necessitating new innovations to anticipate future labor shortages.
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