PENGELOLAAN KEUANGAN DALAM PERSPEKTIF MAQASHID AL-SYARIAH IMAM AL-SYATIBI DI PONDOK PESANTREN BLOKAGUNG 2 BANYUWANGI

The financial management system is a fundamental foundation in supporting the continuity and success of educational institutions such as Islamic boarding schools (pesantren). At Pondok Pesantren Blokagung 2 Setail Genteng, Banyuwangi, this system faces several challenges, such as dependency on certain funding sources, delays in payments, and a lack of socialization and development of financial management human resources. This study aims to examine how the financing and financial management system is implemented in the pesantren and the extent to which the system aligns with the principles of Maqashid Al-Sharia.
This research uses a qualitative approach with a case study design. Data were collected through observation, in-depth interviews, and documentation. The research subjects included the pesantren leadership, foundation treasurer, financial staff, and relevant experts. The analysis technique used is the interactive model of Miles and Huberman with source and method triangulation as a means of data validity testing.
The results of the study show that Pondok Pesantren Blokagung 2 has implemented an integrated and participatory financing and financial management system based on transparency and efficiency principles. Operational funds are managed through a single-gate system and allocated for essential needs such as staff honorariums (bisyaroh), development, and student welfare. From the Maqashid Al-Sharia perspective, this system fulfills the elements of dharuriyat, hajiyat, and tahsiniyat, such as meeting basic needs, providing subsidies to underprivileged students, and collaborative efforts to seek additional funding sources.