Assessing The Governance Model And Fraud Prevention Based on Pesantren
Date
2020-09-21Author
Kurniawan, Kurniawan
Alim, Nizarul
Yuliana, Rita
Metadata
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Abstract. Islamic boarding schools in Indonesia are developing not only managing
education but also managing various businesses that are utilized in addition to the
entrepreneurial practices of the santr also commercial social involvement involving thirdparty
investments originating from santri guardians. This study aims to identify the
characteristics of typical pesantren model and governance instruments and the role of
good governance in fraud prevention efforts. Using qualitative research with descriptive
case study type at Riyadlul Jannah Islamic Boarding School (PP Rijan) Pacet Mojokerto
Regency, primary data collection through in-depth interviews, observation and secondary
data from documentation, then validation using triangulation and analyzed through
transcription and coding processes. In this study several results were found, firstly, PP
Rijan had 2 (two) organizations to manage its activities, namely the Bina Insani
Foundation and PT Rijan Dynamic Selaras which became a unique characteristic of
governance in the selection of managers by using 3 (three) specific criteria namely: ethic,
ethical and loyal. Second, there are 6 characteristics in typical pesantren governance,
among others: transparency, accountability, professionalism, social responsibility, sharia
oversight function and manners. What distinguishes the principles of governance in
general are: (1) professional character which places someone who is not only skillful but
also devoted and seeks blessing, (2) social responsibility, the existence of the hut is able
to foster tranquility, caring and goodness (grace), ( 3) sharia oversight function, which
examines the suitability and compliance with the Shari'a before and when the business is
run (4) manners, the cultivation of good moral values is sourced from the book of ta'lim
muta'alim and morals of lil banin wa lil banat bring activity managers to always maintain
good behavior. It was concluded that the typical pesantren governance that manages a
variety of commercial businesses does not leave the principles of good governance
according to the KNKG except the principle of independence. Local wisdom typical
governance of Islamic boarding schools in managing business groups based on religiosity
plays a role in efforts to prevent fraud in the form of mitigation as a form of anti-fraud
strategy where managers do not have to be monitored so they are afraid not to commit
fraud.