Assessing The Governance Model And Fraud Prevention Based on Pesantren

Abstract

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.