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Al-Intaj: Jurnal Ekonomi dan Perbankan Syariah
Published by Universitas Islam Negeri Fatmawati Sukarno Bengkulu
ISSN : 24768774     EISSN : 2621668X     DOI : 10.29300/aij
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
Focus Al-Intaj: Jurnal Ekonomi dan Perbankan Syariah provides a scholarly forum for researchers, academics, and practitioners to discuss contemporary and emerging issues in Islamic economics, banking, and finance. Scope The journal welcomes original empirical and theoretical contributions covering, but not limited to, the following areas: Islamic Economics and Development Islamic Accounting and Auditing Islamic Philanthropy and Social Finance (Zakat, Infaq, Sadaqah, and Waqf) Islamic Business Ethics and Corporate Governance Islamic Insurance (Takaful) Islamic Microfinance Islamic Capital Markets Islamic Banking and Financial Institutions
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 14 Documents
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Search results for , issue "vol 12, no 2 (2026)" : 14 Documents clear
Productive Zakat and Poverty Alleviation : A Legal System Analysis of BAZNAS Cirebon City and Its Contribution to the SDGs Syaefullah Syaefullah; Ali Sodiqin; Abdul Mujib; Fathur Baldan Haramain
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 2 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i1.12175

Abstract

Purpose: Lawrence M. Friedman’s legal system theory explains legal effectiveness through the dynamic interaction of legal structure, legal substance, and legal culture. Drawing on this framework, this study examines the implementation of productive zakat management at BAZNAS Cirebon City and its contribution to the achievement of the Sustainable Development Goals (SDGs). It addresses a research gap concerning the relationship between the normative framework governing productive zakat and its practical effectiveness in promoting sustainable poverty alleviation and economic empowerment.Design/Methodology: This research employs a qualitative socio-legal approach. Data were collected through in-depth interviews with BAZNAS administrators and beneficiaries, field observations, and document analysis. The data were analyzed using Lawrence M. Friedman’s legal system framework, encompassing the dimensions of legal structure, legal substance, and legal culture, to evaluate the effectiveness of productive zakat governance and its alignment with SDGs objectives.Findings: The findings reveal that the legal substance and institutional structure of productive zakat management generally comply with Indonesian zakat regulations and principles of good governance. However, weaknesses remain in data integration, digital governance, and inter-institutional coordination. From the perspective of legal culture, limited mentoring, insufficient entrepreneurial capacity building, and the low transformation of mustahik into muzakki reduce program effectiveness. Although productive zakat contributes to strengthening beneficiaries’ economic resilience and supports several SDGs targets, its overall impact on poverty reduction in Cirebon City remains constrained due to weak integration with local government development policies.Practical Implications: The study suggests that BAZNAS and policymakers should strengthen cross-sectoral collaboration, integrate digital data management systems, and establish outcome-based evaluation mechanisms using multidimensional poverty indicators. These measures can improve the effectiveness of productive zakat programs and enhance their contribution to sustainable development and inclusive economic empowerment.Originality/Value: This study offers a novel contribution by integrating Lawrence M. Friedman’s legal system theory with the SDGs framework to evaluate productive zakat governance. Unlike previous studies that primarily assess zakat from legal compliance or economic performance perspectives, this research provides a comprehensive socio-legal analysis that links institutional effectiveness, legal culture, and sustainable development outcomes.
Formulating Good Waqf Governance for Productive Waqf: An Expert-Assessment Study Using an ANP-Informed Network Framework Sufrizal Sufrizal; lhaamie Abdul Ghani Azmi; Ramadhan Ramadhan; Isra Maulina
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 2 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i2.11085

Abstract

Objective: This study aims to develop an integrated Good Waqf Governance model for productive waqf by identifying and validating governance dimensions and subcriteria through expert assessment, while conceptually mapping patterns of dependence, interdependence, and feedback among governance elements using an ANP-informed network framework Design/Methodology: The study adopts a mixed-evidence design that integrates a literature review and expert assessment as its primary sources of evidence. The literature synthesis identified five governance dimensions and 18 subcriteria, which were subsequently validated by five experts comprising academics and practitioners from UIN Ar-Raniry, IAIN Langsa, Baitul Mal, and the Indonesian Waqf Board (Badan Wakaf Indonesia). Expert assessments employed a 1–9 rating scale and geometric mean aggregation across four key criteria: human resources, regulation, information technology, and sharia compliance. The governance elements identified as most critical through expert assessment were subsequently structured conceptually according to ANP network logic, without conducting full pairwise comparison matrix and supermatrix computationsFindings: Human resources received the highest aggregate expert rating (7.765), followed by regulation (6.722), information technology (6.320), and sharia (5.966). The proposed model positions nazhir capacity as the entry point of the governance architecture, operating through the principles of transparency, accountability, professionalism, sharia compliance, and maqāṣid al-Sharīʿah. These principles are reinforced by three key governance mechanisms—regulation and oversight, technology and information, and sharia governance—which ultimately support productive asset management, waqf performance and sustainability, stakeholder trust, and participation and collaboration. These elements form a feedback cycle that continuously reinforces governance capacity Practical Implications: Reforming productive waqf management requires the simultaneous strengthening of nazhir human resources, regulatory frameworks, information systems, and sharia governance, consistent with the four strategic directions identified in this study Originality/Value: The originality of this study lies in integrating five previously fragmented governance dimensions into a single interdependent network architecture. Rather than employing ANP solely as a computational procedure for deriving priority weights, this study utilizes its network logic as a conceptual framework for structuring governance relationships. The resulting model takes the form of a feedback cycle that shifts the paradigm of productive waqf from mere asset utilization toward governance-enabled asset productivity.
Pentahelix for Inclusive Development: Free Nutritious Meals and Village Cooperatives in Maqashid Sharia Perspective M. Iqbal; Moh Bahrudin; Tulus Suryanto; Mardhiyah Hayati; Tarik Mohammed Al Azzam; Cahya Mia Azizah
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 2 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i2.11865

Abstract

Purpose: Indonesia’s Free Nutritious Meal Program (Makan Bergizi Gratis—MBG) and Red and White Village/Subdistrict Cooperatives (Koperasi Desa/Kelurahan Merah Putih—KDKMP) address human-capital development and community-based economic empowerment through different but potentially complementary policy instruments. This study examines how Pentahelix-based collaborative governance may facilitate the institutional relationship between MBG and KDKMP and evaluates the associated development pathways through Maqashid Sharia and inclusive-development perspectives.Design/Methodology: This qualitative documentary study uses integrative conceptual-policy analysis. A retrospective source audit yielded a core corpus of 32 documents—11 Indonesian regulatory/policy documents, two international institutional reports, and 19 peer-reviewed studies—covering policy evidence from January 2024–August 2026 and applied literature from 2017–August 2026. Data were analyzed through qualitative content analysis and hybrid deductive–inductive thematic coding.Findings: The findings indicate that the MBG–KDKMP relationship represents an emerging and conditional institutional complementarity rather than an established policy integration. Pentahelix actors provide the institutional architecture, while functional collaboration depends on coordination, participation, trust, accountability, resource sharing, and intra-governmental coordination. KDKMP may function as a potential institutional bridge connecting MBG-generated public food demand with fragmented local food supply, subject to cooperative capacity, procurement arrangements, logistics, food safety, financing, and local participation. From a Maqashid Sharia perspective, MBG has its clearest welfare pathway through hifz al-nafs, with potential relevance to hifz al-‘aql and hifz al-nasl, whereas KDKMP is most directly associated with hifz al-mal.Practical Implications: Policymakers should prioritize cross-sector coordination, cooperative capacity building, transparent procurement, food-safety assurance, reliable financing, and participatory monitoring—so that MBG-driven demand expands opportunities for local producers without compromising service quality.Originality/Value: This study advances an Integrative Pentahelix–Maqashid Sharia Framework for Inclusive Development, conceptualizing KDKMP as a potential institutional bridge between public food demand and fragmented local supply.
Financing The Blue Economy: Insights From a Bobliometric Analysis Izzun Khoirul Nissa; Yunan Hidayat; Sugiyat Sugiyat; Alfan Rifai; Rahmawati Soleha; Aunurrahim Aunurrahim
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 2 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i2.12393

Abstract

Purpose: This study aims to analyze the development and research trends of blue economy financing and is to analyze the development and research trends of blue economy financing. It aims to identify the major research topics, publication trends and research gaps in the literature and how financing influences sustainable blue economy development..Design/Methodology: This research is based on the bibliometric approach based on the Scopus-indexed publications that were published from the year 1993 to 2025. The research was performed using the VOSviewer and the Bibliometrix package in R to analyze publication trends, keyword co-occurrence, thematic clusters and research development.Findings: The findings show that there is a growing body of research on blue economy financing. In particular, the research has to do with blue finance, investment, financial instruments, and sustainable financing mechanisms. The thematic analysis indicates that financial mechanisms have increasingly been studied for ocean-based economic activities and sustainability objectives. However, there are still less advanced financing tools, ESG integration and investment strategies in the blue economy. The findings highlight the need for further research on how financial institutions, investors, and innovative financing instruments can mobilize capital for sustainable ocean development and strengthen the financial foundations of the blue economy.Practical Implications: This study provides a comprehensive overview of the development of blue economy financing research. It identifies important research gaps and offers a useful reference for future studies, particularly in strengthening the role of finance in achieving sustainable blue economy development.Originality/Value: Unlike previous reviews that map either the broad blue economy or finance-labelled blue finance instruments, this study maps the intersection between the blue economy and financing as a distinct knowledge domain over 1993–2025. It shows that investment-related themes remain peripheral to the dominant governance and sustainability themes, and translates this gap into a research agenda on financing instruments, ESG integration, and Islamic finance channels, such as sukuk and zakat- and waqf-based social finance, for developing archipelagic economies such as Indonesia.
ESG, Green Innovation, and Digital Transformation: Effects on Performance in the Islamic Capital Market Riyan Andni; Tina Martini; Fajriyatul Abadiyah; Fika Wahyuningsih; Betania Kartika Muflih
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 2 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i2.10762

Abstract

Purpose: This study analyzes the influence of Environmental, Social, and Governance (ESG), green innovation, digital transformation, and macroeconomic factors (inflation, exchange rates, and interest rates) on financial performance, firm value, and investment decisions of companies listed in the Jakarta Islamic Index (JII).Design/Methodology: The study uses a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4 and secondary data from annual and sustainability reports of 16 JII-listed companies, producing 64 firm-year observations for 2021–2024.Findings: The results of the study indicate that ESG has a positive and significant effect on financial performance (ROE), while financial performance has a significant negative effect on investment decisions (PER). The indirect effect of ESG on investment decisions through financial performance is insignificant, and ESG also has no effect on firm value (Tobin's Q). Macroeconomic factors, green innovation, and digital transformation have not shown a significant role.Practical Implications: The findings indicate that ESG disclosure is associated with stronger accounting-based financial performance, but the observed relationship does not extend significantly to firm value or PER in the sample. The results should not be interpreted as direct evidence of investor attitudes because investor perceptions were not measured. From an Islamic finance perspective, the findings can be discussed in relation to transparency, accountability, and value preservation, while any link to maqasid al-shariah remains interpretive rather than empirically tested.Originality/Value: This study integrates ESG with green innovation and digital transformation as potential moderating mechanisms and examines these relationships alongside selected macroeconomic variables in companies listed in the Jakarta Islamic Index. The study contributes evidence on whether ESG effects are more apparent in accounting-based performance than in market-based outcomes within an Indonesian Sharia capital-market setting.
Bridging the Gap: Addressing Governance and Technology Loopholes in Digital Cash Waqf Systems Habibullah Habibullah; Nur Hidayah; Najim Nur Fauziah
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 2 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i2.12499

Abstract

Purpose: Digital cash waqf can increase public participation and fund mobilization for Islamic social finance, yet governance gaps, weak regulatory enforcement, and adoption barriers limit its potential, particularly in Indonesia. This study examines the intersection of digital governance and technology adoption in cash waqf systems.Design/Methodology: The study applies qualitative content analysis to a purposively sampled corpus of academic literature, institutional reports, and regulatory documents published between 2018 and 2024, complemented by the Unified Theory of Acceptance and Use of Technology (UTAUT) as an interpretive lens, to examine governance practices and adoption barriers across digital cash waqf platforms in Indonesia and comparator countries.Findings: The analysis identifies governance weaknesses, including the lack of standardized service delivery models, inadequate transparency mechanisms, and insufficient regulatory oversight, alongside adoption barriers such as low public awareness and suboptimal user experience. These governance, institutional, and technology gaps are mutually reinforcing rather than independent.Practical Implications: Regulators such as BWI, OJK, and KNEKS need to revise Law No. 41 of 2004 to accommodate digital waqf and fintech-based asset management, introduce regulatory sandboxes, and mandate performance-based accreditation for nazhir institutions, while platform developers adopt open API standards and real-time impact dashboards to strengthen transparency and public trust.Originality/Value: This study contributes to the Islamic fintech and waqf literature by proposing an integrated framework combining governance reform with strategic digital adoption, applying content analysis together with UTAUT to documentary evidence - an approach not previously used to diagnose digital cash waqf governance gaps in Indonesia
Evaluating Waqf Nazhir Performance Under PSAK 412: Financial Ratios, SDGs, and Maqashid Sharia Alignment Zakiyah Anwar; Syofriza Syofyan; Faizi Faizi; Muhammad Nasri bin Md. Hussain
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 2 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i2.12285

Abstract

Purpose: This study evaluates the performance of the Dompet Dhuafa Waqf Nazhir Institution in an integrated manner across three dimensions compliance with PSAK 412 reporting requirements, waqf-based financial ratio performance, and programme contribution to the Sustainable Development Goals (SDGs) viewed through the lens of maqashid shariah-because earlier studies have tended to examine these dimensions in isolation from one.Design/Methodology: This study adopts a descriptive case study design with a mixed-methods approach, drawing on secondary data from the audited financial statements and annual reports of Dompet Dhuafa for the 2021-2024 period. Content analysis is used to assess PSAK 412 readiness, descriptive quantitative analysis is applied to the financial ratios, and thematic content analysis is used to map programmes against the SDGs and the dimensions of maqashid shariah. The three strands of evidence are not merged into a single composite score; instead, they are triangulated qualitatively, with the ratio results and the PSAK 412 assessment used as a check on how much confidence the SDGs-maqashid mapping can bear.Findings: Dompet Dhuafa demonstrates a high level of formal readiness for PSAK 412, although full disclosure through the Notes to the Financial Statements only became consistent in 2024 and, because the standard only took effect in January 2025, the 2022-2024 assessment is best read as a retrospective readiness check rather than as evidence of compliance in the strict sense. Distribution and productivity ratios are excellent, yet fundraising remains volatile, and asset optimization remains low throughout the period. The waqf programmes are thematically aligned with almost all SDGs and every dimension of maqashid shariah, but the available evidence remains at the output level rather than representing independently verified impact; accordingly, the findings are reported as programme alignment with the SDGs and maqashid shariah rather than as a confirmed SDGs-maqashid contributionPractical Implications: The findings provide Dompet Dhuafa with a basis for diversifying its fundraising, converting idle assets into productive investments, maintaining the Nazhir entitlement within its statutory ceiling, and developing quantitative impact measurement to substantiate its social contribution claims, while for regulators such as the Indonesian Waqf Board (BWI) the findings point to the need for a standardized, independently verified impact-reporting framework that can be applied across Nazhir institutions rather than left to each institution's own disclosure practice..Originality/Value: This study offers an integrated assessment framework that is rarely found in prior research on waqf Nazhir institutions, most of which evaluate only a single performance dimension at a time. The novelty lies less in the act of combining three dimensions than in showing how they qualify one another within a single institution over time: for instance, the low asset-optimization ratio documented here directly tempers how the study reads Dompet Dhuafa's broad SDGs-maqashid alignment, since programme breadth achieved mainly through donations rather than productive assets is a materially different, and less durable, form of achievement than one built on asset productivity. The framework's originality is therefore located in this cross-dimensional, within-case interpretive logic-not in a claim of statistical generalizability or in the replicability of the specific ratios used, which are drawn from existing instruments.
Implementation of PSAK 401 and PSAK 409 in a Mosque-Based Zakat Institution: Evidence from Aceh, Indonesia Evi Mutia; Wan Darjatul Ulya; Nadirsyah Nadirsyah; Meutia Fitri; Rahayu Abdul Rahman
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 2 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i2.12365

Abstract

Purpose: This study examines the implementation of Indonesian Financial Accounting Standards (PSAK) 401 and 409 in the financial reporting of the Charity House of Jamik Mosque, Universitas Syiah Kuala, and identifies the principal challenges affecting their applicationDesign/Methodology: The study employed a qualitative descriptive design. Primary data were obtained through an open-ended interview with a finance and accounting staff member, and secondary data from the institution’s published financial statements and related reporting documents. Data were analysed using Miles, Huberman, and Saldaña’s (2019) interactive approach, comparing the institution’s reporting practices with the recognition, measurement, presentation, and disclosure requirements of PSAK 401 and PSAK 409.Findings: The institution has implemented several fundamental elements of PSAK 401 and PSAK 409, preparing the principal financial statements and recording cash-based zakat, infaq, and sadaqah transactions, but implementation remains partial. The main weaknesses are the absence of fair-value measurement for non-cash contributions and incomplete disclosure of accounting policies, valuation methods, fund reconciliation, and allocation policies. Manual recording, limited staff understanding of sharia accounting standards, and weak accounting-system integration further constrain consistent implementation.Practical Implications: Standardised accounting procedures, staff development, and gradual adoption of low-cost digital reporting tools may strengthen reporting accuracy, transparency, and accountabilityOriginality/Value: This study contributes context-specific empirical evidence from a single, underexplored, university-affiliated mosque-based ZIS institution, drawing on one internal informant and supporting financial documents.
Peer Influence and Consumptive Lifestyle in Shopee PayLater Use: An Islamic Consumer Behavior Perspective Muhammad Teguh Nuryadin; Riswan Yunida; Raden Kelik Hardinto; Aisyah Amini; Nadia Idri
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 2 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i2.12506

Abstract

Purpose: This study examines whether peer influence and consumptive lifestyle are associated with students' decisions to use Shopee PayLater and interprets the findings through an Islamic consumer behavior perspective. The Islamic lens adds analytical leverage by examining whether social and consumption-related behavior is consistent with moderation (wasathiyyah), avoidance of israf and tabdzir, and the pursuit of maslahah. The study does not assess the Sharia compliance or legal status of Shopee PayLater.Design/Methodology: The study employed an explanatory quantitative design involving 100 active students of Politeknik Negeri Banjarmasin who had used Shopee PayLater, selected through non-probability purposive sampling based on the inclusion criteria described in the Method section. Primary data were collected through a structured questionnaire using a five-point Likert scale. The instrument consisted of five peer-influence items, four consumptive-lifestyle items, and five use-decision items. Data were analyzed with IBM SPSS Statistics 26 using validity and reliability tests, classical assumption tests, multiple linear regression, partial t-tests, and simultaneous F-tests, complemented by a common method bias check (Harman's single-factor test).Findings: Peer influence had a positive and significant relationship with the decision to use Shopee PayLater (B = 0.397; t = 4.568; p < 0.001), while consumptive lifestyle also had a positive and significant relationship (B = 0.365; t = 4.201; p < 0.001). Jointly, the predictors were significant (F = 36.209; p < 0.001). The model explained 41.6% of the variance in use decisions based on adjusted R².Practical Implications: The findings suggest that digital financial education should address both social influence and consumption tendencies. From an Islamic economic perspective, education should emphasize moderation, avoidance of excessive consumption, responsible debt management, and consideration of maslahah in financial decisions.Originality/Value: The study contributes beyond the vocational-student context by jointly modeling peer influence and consumptive lifestyle as behavioral predictors of an already-experienced PayLater use decision and by interpreting the same empirical relationships through an Islamic consumer behavior synthesis. Specifically, israf and tabdzir provide criteria for identifying excess and waste, while maslahah adds a welfare-oriented criterion for evaluating the consequences of deferred-payment decisions. The study does not determine Sharia compliance; it evaluates behavioral implications using Islamic consumer ethics
Modernizing the Economic Management of Pesantren Through Secondary Cooperatives: A Study of Hebitren Lampung Province Ananto Triwibowo; Muhammad Mujib Baidhowi; Anggoro Sugeng; Monther Eldaia; Dimas Pratomo
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 2 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i2.11033

Abstract

Purpose: This study examines how a secondary cooperative within the Hebitren network mediates the modernization of pesantren economic governance in Lampung Province, focusing on the institutional mechanisms and constraints shaping collective procurement, governance, human-resource development, and inter-pesantren business integration.Design/Methodology: The study employed a qualitative single-case design. Twelve informants were purposively selected, comprising two key institutional actors and ten pesantren-based managers representing horticulture, freshwater aquaculture, food-crop agriculture, livestock, and premium melon cultivation. Data were collected through semi-structured interviews, field observations, and documentary analysis during July–October 2025, and analyzed thematically through coding, categorization, and triangulation.Findings: The secondary cooperative functions as a meso-level institutional intermediary between fragmented pesantren business units and a wider economic network, most visibly through collective procurement and inter-pesantren coordination. Governance institutionalization remains incomplete: transparency and accountability are emerging, decision-making remains leadership-driven, human-resource capacity is uneven, and digital systems are underdeveloped. Hebitren is therefore better understood as an enabling mechanism than a proven causal driver of modernization.Practical Implications: Hebitren and the secondary cooperative should strengthen standardized financial reporting, clarify organizational roles, and provide continuous managerial mentoring, while improving collective procurement, cash-flow arrangements, shared logistics, and digital systems for inventory and market coordination. External capacity-building support and stronger, more delegated pesantren management would further consolidate these gains.Originality/Value: The study contributes a meso-level explanation of pesantren economic transformation. Rather than treating governance, human-resource capacity, and business integration as separate outcomes, it positions the secondary cooperative as an institutional intermediary that can connect these previously fragmented dimensions. The contribution is therefore analytical as well as contextual: it explains a mechanism through which collective economic organization may become a vehicle for governance institutionalization in pesantren.

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