Tata Kelola Keuangan Berbasis Spiritual untuk Bisnis Pesantren: Studi Kasus Pondok Pesantren Al-Ittifaq Bandung

This study was motivated by the evolving role of Islamic boarding schools (pesantren) as not only religious educational institutions but also as economic entities managing various business units to achieve financial independence. Despite this progress, many pesantren still face challenges in establishing professional and structured financial governance systems. This study aims to analyze the financial governance practices in the business units of Pondok Pesantren Al-Ittifaq Bandung and to identify a model of financial management based on spiritual values. The research employed a qualitative case study approach using in-depth interviews, direct observation, and document analysis. The results indicate that financial planning remains conditional, reporting is conducted simply without adopting Sharia accounting standards, and financial supervision relies on internal trust-based mechanisms. The key finding of this study is the emergence of a spiritual-based financial governance model that integrates trust (amanah), accountability, and efficiency within pesantren business management. This study contributes empirically to the development of a professional and sustainable Sharia financial governance framework. Keywords: financial governance, Islamic boarding school, accountability, Sharia accounting, good financial governance.