Maeyza Kholisyatul Ilmiah, Muhammad Rifqi Hidayat, Atika Zahra Maulida

ANALISIS PENGELOLAAN KEUANGAN GUNA MENINGKATKAN ASET PONDOK PESANTREN IBNU MAS’UD PUTRI DI HULU SUNGAI SELATAN

Introduction

Analisis pengelolaan keuangan guna meningkatkan aset pondok pesantren ibnu mas’ud putri di hulu sungai selatan. Analisis pengelolaan keuangan Pondok Pesantren Ibnu Mas'ud Putri. Tingkatkan aset, kemandirian finansial lewat perencanaan, pencatatan digital, dan diversifikasi pendapatan.

Abstract

Abstrak: Pengelolaan keuangan yang baik merupakan aspek krusial dalam menjamin keberlanjutan dan perkembangan suatu lembaga, termasuk lembaga pendidikan berbasis pesantren. Pengelolaan keuangan yang efektif tidak hanya mendukung operasional harian, tetapi juga berperan penting dalam meningkatkan aset dan kemandirian finansial lembaga. Penelitian ini bertujuan untuk menganalisis sistem pengelolaan keuangan yang diterapkan dalam meningkatkan aset Pondok Pesantren Ibnu Mas’ud Putri. Penelitian ini didasarkan pada teori manajemen keuangan yang efektif, yang menekankan pentingnya perencanaan, pengorganisasian, pengawasan, dan pengendalian keuangan. Metode yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus. Teknik pengumpulan data meliputi wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem pengelolaan keuangan yang diterapkan, seperti perencanaan anggaran, pencatatan keuangan berbasis digital, dan optimalisasi unit usaha pesantren, berkontribusi signifikan terhadap peningkatan aset, termasuk infrastruktur, sarana prasarana, dan fasilitas penunjang lainnya. Selain itu, penerapan prinsip transparansi dan akuntabilitas serta strategi diversifikasi sumber pendapatan menjadi faktor utama dalam mendukung kemandirian finansial pesantren. Dengan sistem pengelolaan keuangan yang baik, pesantren mampu menjaga keberlanjutan ekonomi serta meningkatkan kualitas layanan pendidikan bagi santri secara berkelanjutan. Kata Kunci: pengelolaan keuangan; pondok pesantren; peningkatan aset.   Abstract: Financial management is a crucial aspect in ensuring the sustainability and development of an institution, including pesantren-based educational institutions. Effective financial management not only supports daily operations, but also plays an important role in increasing the assets and financial independence of the institution. This study aims to analyse the financial management system applied in increasing the assets of Ibn Mas'ud Pesantren Putri. This research is based on the theory of effective financial management, which emphasises the importance of financial planning, organisation, supervision and control. The method used is descriptive qualitative with a case study approach. Data collection techniques include interviews, observation, and documentation. The results showed that the implemented financial management system, such as budget planning, digital-based financial records, and optimisation of pesantren business units, significantly contributed to the increase in assets, including infrastructure, facilities, and other supporting facilities. In addition, the application of the principles of transparency and accountability as well as the strategy of diversifying income sources are the main factors in supporting the financial independence of pesantren. With a good financial management system, pesantren are able to sustain their economic sustainability and improve the quality of education services for students in a sustainable manner. Keywords: financial management; islamic boarding school; asset enhancement.

Review

This paper presents a timely and relevant investigation into the financial management practices of Pondok Pesantren Ibnu Mas’ud Putri, focusing on its role in asset enhancement and institutional sustainability. The abstract clearly articulates the critical importance of effective financial management for non-profit educational institutions, particularly pesantren, which often operate with unique financial structures and social missions. By aiming to analyze the financial management system applied to increase assets, the study addresses a fundamental challenge faced by many such institutions: balancing operational needs with long-term growth and financial independence. The research is grounded in a well-established theoretical framework of effective financial management, emphasizing key functions like planning, organizing, supervision, and control, providing a robust conceptual basis for the empirical inquiry. The methodology employed, a descriptive qualitative approach with a case study design, appears well-suited to delve deeply into the specific financial management practices of the chosen pesantren. The use of multiple data collection techniques—interviews, observation, and documentation—strengthens the credibility of the findings by allowing for triangulation and a comprehensive understanding of the operational realities. The results offer valuable insights, highlighting that practical strategies such as budget planning, the adoption of digital financial records, and the optimization of pesantren business units significantly contribute to asset growth, encompassing infrastructure and various facilities. Furthermore, the emphasis on transparency, accountability, and income diversification as primary drivers of financial independence underscores a holistic approach to sustainable financial governance. While the abstract demonstrates a clear and well-executed study, a common limitation of single-case studies, though not explicitly stated, is the generalizability of findings to other pesantren, which may have different contexts, scales, or resource endowments. Future research could explore comparative studies across multiple pesantren or incorporate a mixed-methods approach to quantify the impact of specific financial strategies over time. Nevertheless, this study provides highly practical implications for other pesantren seeking to enhance their financial management systems and secure their long-term economic sustainability. The identified successful practices serve as a valuable blueprint for improving asset accumulation and ensuring the continuous delivery of quality educational services within the unique framework of Islamic boarding schools.

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