Educational Financing Management in Tarekat–based Pesantren

This paper aims to identify the financing management in a pesantren in Tasikmalaya, Indonesia. The study employed a qualitative approach employing a case study. The data collection techniques used in this study were in-depth interview, observation, and literature study. The research was conducted at Pesantren Tarekat al-Idrisiyyah Tasikmalaya, West Java, Indonesia and it found several findings: First, the source of financing came from the santri (pesantren students), government grant, social donation and auction from jamaah (communities), and pesantren business unit. Second, the financing plan of pesantren was prepared and established in the form of RKP (Rapat Kerja Pesantren/Pesantren Budget Plan) through Rakernas (Rapat Kerja Nasional/National Summit). Third, the implementation of financing included the receipt and expenditure of funds record. Fourth, evaluation and financial accountability took place as reflection of good financial management. When financing management was done professionally in spending salaries, benefits, and purchase of infrastructure improvement, the impacts led to pesantren achievements both in academic and non-academic fields.


INTRODUCTION
When it comes to leadership, pesantren is commonly established and managed by kyai (Islamic scholars and community leaders). Kyai has a high status in Indonesian society. He rests upon a complex set of beliefs and values. He is traditionally viewed as religious figure. His advanced religious learning , modest and devout personal life styles, virtues, wisdom and power of Islam are embodied in kyai presence.
According to historical records, pesantren has achieved its privilege because it is supported by the presence of various pesantren curriculum including modernism and multiculturalism ideologies. It maintains its religious teaching through kitab kuning (classic references which are written in yellow paper). It maintains kitab kuning as a basic element of its curriculum. It focuses on value-oriented education and this condition remains respected by Indonesian Muslims as its educational distinction. Unfortunately, this type of pesantren appears to be fading in this country where a national education system develops stronger than pesantren. Consequently, Indonesian Muslims have to choose between pesantren and national education system. They increasingly feel compelled to send their children to government schools with modern curriculum, believing they will have better chances for the job market. Even Islamic scholars send their children to national education system. Finally, fewer qualified Islamic scholars are being trained in pesantren.
Pesantren not only gives full attention in the process of deepening and mastering of religion, but also runs business centre and involves its santri in workmanship or business skills. It has goal to cultivate entrepreneurship for its santri and to improve its welfare. This enterpreneurial business provide supplies for the students on the expertise or skills that they need after graduating from their pesantren. It makes sure that students are trained to have the ability to live economically and independently. It tries to prove the fact that Islam provides a holistic approach to human society in which economic growth and material advancement are dubbed essential. It employs this in a design framed by Islamic humanitarianism and an Islamic sense of social justice.
Pesantren concerns with Islamic education and prepares young Indonesian to contribute constructively to a global future. It has established and maintained its Islamic forms of education and has shown its capacity to develop and meet the society need without sacrificing its souls and Islamic identity. To survive, pesantren has to take financing sector into consideration. Financing is one of the influential factors that influence output of quality education (Abidin, 2017;Suprihno, 2016;Yunas, 2014;and Mulyono, 2010). Therefore, the management of educational financing becomes a necessity. The quality of output should be supported by professional teachers and complete infrastructure, according to the national standard of education. In this context, cost of education has no exception.
The management of pesantren financing is a part of educational financing management. It requires pesantren ability in managing resources, planning, implementing, and evaluating & accountability of financing (Yunas, 2014). In the era of regional autonomy and decentralization of education, it must be done to support the learning process, resulting in quality education (Sholihat, 2017). Its management must be performed by competent and credible people who are in charge within the management and the personel should be upgraded regularly (Otley, 1999).
This study was aimed at exploring the concept of financing management in Pesantren Tarekat al-Idrisiyyah Tasikmalaya. Pesantren Tarekat al-Idrisiyyah which is one of the pesantren of tarekat located in West Java, Indonesia. Although the pesantren is a tarekat-based, it does not mean that it is closed from the development of science. It shows its effort to refute the stigma. It is evident that the management in the pesantren is done with a very accountable and transparent management. Accountability and transparency are indicators of modern management (Riyadi, 2014 andSetyani, 2012).
Based on the observations and in-depth interviews at Pesantren Tarekat al-Idrisiyyah Tasikmalaya and the history of this pesantren, it can be seen that there is significant development. There are several indicators of pesantren development namely the complete facilities and infrastructure, the inceading number of santri, conducive place for learning, and several units of pesantren business (Muhammad, 2017). Those progress and development are impossible toachieve if pesantren has no effective and efficient financing management.

METHOD
The research used a qualitative approach promoting a case study since the researchers wanted to focus intensively and in details (Creswell, 2012). The data collection techniques were carried out through in-depth interviews, observation, and literature study. The third technique used interchangeably repeated in accordance with purposes and conditions when collecting data. Data analysis technique in this study adopts the Milles & Huberman concept (Huberman, 1999). In establishing the trustworthiness of the study or to verify the accuracy of the data, findings, and interpretations, several measures were taken in ensuring the trustworthiness of the data collected. Triangulation was applied, member checking, and reflexivity to strengthen the trustworthiness in this study. It refers to a method used by qualitative researchers to check and establish validity in their studies by analyzing a research question from multiple perspectives. The location used as a research site was Pesantren Tarekat al-Idrisiyyah Tasikmalaya. This site was selected since a tareket-based pesantren usually comes up with negative stigma. Some of those are: 1) tarekat is only for adults: 2) tarekat is extremely contrary with wealth and thus is usually exclusive; and 3) tarekat is surprisingly using an open management system, which is characterized by high public trust and transparency in the management of financing.

History of Pesantren Tarekat al-Idrisiyyah Tasikmalaya
The name ´al-Idrisiyyahµ is attributed to one of the Murshid al-Idrisiyyah named Sheikh Ahmad bin Idris Ali al-Masyisyi al-Yamlakhi al-Hasani (1760-1837). He was one of the Mujaddid (neo-Sufism) from Morocco (Maghribi). He was known as an ulama (Islamic theologian) who successfully combines aspects of sharia and spiritual. The Tarekat Sanusiyyah in 1932 was carried and spread to Indonesia by Syekh Abdul Fattah, who received from Syekh Ahmad Syarif as-Sanusi  in Jabal Qubais (Mecca). For some reason, Syekh Abdul Fattah finally renamed the Tarekat Sanusiyyah to be Tarekat al-Idrisiyyah. The leadership of Tarekat al-Idrisiyyah is held by Syekh Akbar Muhammad Fathurahman. During his leadership, Pesantren Tarekat al-Idrisiyyah has grown rapidly and progressed in the archipelago and regional Asia.
The Tarekat al-Idrisiyyah is one of the groups of tar)kat mu·tabarah in the world and is recognized by JATMI (Jam·iyyat Ahli at-Thar)qah al-Mu·tabarah Indonesia) and JATMAN (Jam·iyyat Ahli at-Tar)qah al-Mu·tabarah an-Nahdliyyah). Both organizations are formal organizations established to provide guidance to the community about the tarekat PX·WDEDUah. The term tar)kat PX·WDEDUah means tar)kat that all the chain of narrators are connected to the Prophet Muhammad. On the other hand, tar)kat ghairu mu·tabarah means all the chain of narrators are not connected to the Prophet Muhammad. The formal institution of al-Idrisiyyah has been recorded on notarial deed which is legalized by MENKUMHAM (Kementerian Hukum dan Hak Asasi Manusia/Ministry of Law and Human Rights) No: AHU-3739.AH.01.04. In 2012(Muhammad, 2017. In general, pesantren in Indonesia offers many programs in education, economy, and social. Like other pesantren institutions, Pesantren Tarekat al-Idrisiyah has five programs offered in the pesantren, namely da·wah, education, economy, youth, and the role of women. First, the da·wah program. The concept of da·wah that is implemented is to invite and call people to the way of Allah with the method of bil hikmah (wisdom). It is implemented either directly or indirectly, through the use of print, electronic, online, and social media. Its forms which have been done are: a) Sufi training centre; b) Islamic studies program on television; c) Safari da·wah to several regions in Indonesia and abroad such as Hongkong, Malaysia and Singapore; and d) cooperative relations between tarekat, Islamic organizations, domestic or foreign.
The second program is educational program. In Islamic perspective, education aims to cultivate and develop the basic human potentials, namely the potentials of emotional, spiritual, and intellectual intelligence. Ideally, the purpose of education in pesantren is to explore the human potentials to know Allah and His laws in Islamic religion as well as to master of sciences and technology as the manifestation of human beings as khal)fah fi al-Ardh. For that reason, Pesantren Tarekat al-Idrisiyyah organizes the majlis of science and dzikir, formal and informal education. On the other hand, informal education institutions which are established are takhassus (Islamic religious learning), arts and cultural courses, tutoring, entrepreneurship seminars, general lectures, talk shows, journalistic training, graphic design training, photography training, and others. Both formal and informal educational activities in pesantren can trigger students to pursue objectives of the education optimally. In formal education, students are exposed to theoretical foundations of Islamic teachings and science while in informal activities in pesantren, they focus more on experiencing what they learn (Nilan, 2009).
The third program is economic program. For al-Idrisiyyah, the definition of Islamic economics as a form of economic activity is based on Islamic principles which are derived from the Quran and hadith generated from LMWLK G fuqaK (Islamic scholars interpretation). The development of various forms of tarekat economic activity is carried out on three foundations, namely: tauhid (The values of God belief), syariah (Islamic way), and ihsan (tasawuf) (deed and virtue values). Pesantren runs several economic activities including the formation of cooperation institution, BMT (Bait al-0 O wa at-Tamw)l), mini markets, refill water depots, restaurants, plantation, fisheries, shrimp farms and travel umrah, as well as various other economic activities aimed at improving the welfare of the people. In Pesantren, maintaining economic life and educational system in general is important since better education often appears to be closely related to individual and societal prosperity (Hanushek and Woessman, 2011).
The fourth program is youth program. Youth as the front guard is a very important asset. They are the future hope and leaders in the country. Therefore, they should be given the greatest opportunity to take part in various fields, such as GD·ZDK, education, economic and social. Youth program is very intense in absorbing the concept of Iman-Islam-Ihsan developed through the movement of the organization through its programs such as: communication and youth GD·ZDK program, arts and culture program and sports and martial arts programs. The last program concerns women role program. Islamic teachings are very concerned about the important role of women who are fully in charge in the family and social aspects. This concept sets a form to understand the role of women as a pillar of the family and society and the state. Pesantren support WKH ZRPHQ·s role through program which are aimed at taking part in GD·wah, education and economic and social actors. These programs take form in the following: OMI (Organisasi Muslimah al-Idrisiyyah/ al-Idrisiyyah Muslimah organization) and the ORPI (Organisasi Remaja Putri al-Idrisiyyah/al-Idrisiyyah Young Women Organization). In implementing its programs, OMI and ORPI intensify the concept of Iman, Islam and Ihsan by developing through several programs which include: a) 'D·ZDK field: counseling, majlis ta·lim and organizing the Islamic day and socialization; b) Educational areas: training and skills classes, ZRPHQ·s role seminars, health seminars; c) Economic field: cooperation in the development of small business or home industry (Muhammad, 2017).

Source of Educational Financing at Pesantren Tarekat al-Idrisiyyah Tasikmalaya
Pesantren leadership in the level of modern management science is described by (1) the effectiveness of pesantren development; (2) the development of pesantren organization in improving achievement; and (3) the managerial quality of pesantren leadership itself. The effectiveness of organizational development is a technique in an attempt to implement important changes in an organization.
Organizational development involves various elements namely participation in formulating the changes that the organization is geared with. In the context of pesantren, it is not common that large non-profit organizations employ transformation agent (change consultants) in formulating changes in a pesantren organization. Unfortunately, pesantren tends to see changes as sunnDWXOO K *RG·V ODZ RQ QDWXUH that have to be undergone by anyone anytime; thus, improvement in achievements of a pesantren tends to be slow. The issue of transformation in the ethics of an organization depend on various parties involved in the organization. For pesantren itself, the needs for changes actually come from the communities, and this is the factor that will highly determine the direction of the pesantren DFFRUGLQJ WR FRPPXQLWLHV· H[SHFtations, namely by involving agent of change. This process requires the role of agents of change as a facilitator to help the organization reorient its functions and it involves learning principles. The basic characteristic of organizational development is the re-involvement of education to bring about changes to the point of making education return to applying basic learning principles.
In relation with educational financing, the source usually comes from all parties who have provided support or donations to help the institution run its activities (Fattah, 2006). Referring to the Law, financing educational instituion is mentioned in law Number 20/2003, Article 46 Verse 1. It is a responsibility of the government, society, and parents to participate in financing education. They must actively participate in funding for the effective and efficient implementation of the educational process. Their contribution in financing education institution is one of the factors that influence the quality of education (Abidin, 2017;Azhari & Kurniady, 2016;Kurniady & Setiawati, 2017). If it fails, it will disrupt the continuity of the educational process which in turn affect the quality of education.
Another source of financing can be gained from business units of a particular educational institution. The business unit is a source that greatly affects the availability and adequacy of education financing. This source of financing will certainly facilitate the school to provide educational infrastructure. Educational infrastructure should be catered to guarantee the quality of education that the school deliver to its students.
Pesantren Tarekat al-Idrisiyyah Tasikmalaya, this study found that the source of educational financing is divided into four parts. In other words, the source of educational institution financing has been supported by: government grant, social donation, parents of santri and business units developed by the pesantren (Muhammad, 2017).
First, donations from parents of santri. As an Islamic educational institution, this pesantren collects money from the parents of santri for their educational activities. The monthly fee is allocated for daily needs of the santri, especially meals and the pesantren operational cost. In addition, there are other contributions in the form of registration and annual donations collected from parents.
Second, governmental support. This source comes in the form of BOS (Bantuan Operasional Sekolah/School Operational Grant) and other government support to help building pesantren facilities. Therefore, BOS is government support for the purpose of providing school facilities to run teachig and learning activities. Third, social donations. To achieve this source of financing, pesantren deploys several eforts like administering ZIS (Zakat, Infak, Shadaqah), UPS (Unit Pengelola Shadaqah/Shadaqah Management Unit) or School Levy (Zulfa, 2016;Zulfa, 2012). UPS is administered to gain a daily shadaqah. The concept is expected to be able to inspire a sense of solidarity and sharing with others.
Fourth, pesantren business units. Those bXVLQHVV XQLWV ZHUH GHYHORSHG ZLWK WKH ODEHO ´Qiniµ according to the interviews that label has become patent of the pesantren (Muhammad, 2017). The business units developed include Qini Mart, Qini Minang (Padang restaurant), Qini Bakery (bread sales), Qini Fresh (refill drinking water depot), Pesantren canteen, cattle, shrimp ponds in Cipatujah, a coffee plantation in Panjalu, and other restaurants in cooperation with pesantren. All business units which become the source of pesantren financing are managed by BMT (Bayt al-Mal wa at-Tamwil) al-Idrisiyyah.
Pesantren Tarekat al-Idrisiyyah Tasikmalaya has implemented the mandate of UU no 2/2003 Article 46 Verse 1 and PP Number 48/2008 Article 3 Verse 1 concerning the source of educational financing. It means that Pesantren Tarekat al-Idrisiyyah Tasikmalaya, in the source of pesantren education financing, does not rely on funding deriving from santri, but they create other financing sources, such as business units and social donations. This is in line with a theory stating that the source of education financing comes mostly from the society. Therefore, financial management must be managed in accordance with the principles of financial management, namely the principles of fairness, efficiency, transparency, and accountability.

Planning Educational Financing at PesantrenTarekat al-IdrisiyyahTasikmalaya
In educational institution context, financial planning is the process of determining the target of education and resources needed to achieve the educational goals effectively and efficiently (Ikhwan, 2016). The Effectiveness and efficiency in the use of the budget and accountability must be assessed through quantitative and qualitative changes (Supriadi, 2010). Planning is not only on related to the determination of activities but also related to the success of the process activities that have been implemented. To assess this, the program that has been done should be determined whether it has reached the target or not. If it has reached the target, then the planning process is considered appropriate. On the contrary if the planning has not reached the target put forward, the planning is considered not appropriate (not effective). The effectiveness and efficiency in planning educational financing source is a top priority when it comes to educational management. The two factors avoid waste in education financing expenditure. There are two things that must be considered in the budgeting of the revenue and expenditure financing (Mulyasa, 2011).
Based on in-depth interviews, this study found information that the management of education finance in budgeting has two main activities that must be planned. The First is planning on how to obtain funds and second planning is how the funds are used and for what purposes. The planning of educational financing at pesantren is arranged and stated in the form of RAP (Rencana Anggaran Pesantren/Pesantren Budget Plan), which is held annually through Rakernas (Rapat Kerja Nasional/Nasional Summit). In this meeting all forms of programming and budgeting for organizational progress (tarekat), including the educational division, allocate and budget their respective budgets are discussed and decided (Muhammad, 2017).

The Implementation of Educational Financing at Pesantren Tarekat al-Idrisiyyah Tasikmalaya
The Implementation of educational financing is categorized into two namely the receipt and expenditure of funds. When pesantren receives funding, it should record in details (clear). The recording must be in accordance with the management procedures relevant with the provisions, especially the Law Number 28 Year 2007 Article 1 Verse 29. In addition the expenditures are related to the financial payments that exist in educational institutions for the procurement of some sources (input) of the process, such as educational operation and all supporting materials in the learning process.
The Implementation of financing should be adjusted to the provisions that have been planned previously. Planning is included in RAP. In the RAP, the cost allocated is recorded for the process of teaching and learning in pesantren. In the implementation of educational financing in pesantren, the responsible person for budget execution is the head of educational institution, which in this context, is a school principal. This has been confirmed by Mulyono, in order to create effectiveness in making an educational budget, the principal of a certain educational level should be responsible (Mulyono, 2010). Thus, in the context of Pesantren Tarekat al-Idrisiyyah Tasikmalaya, the one who is responsible for the implementation of education financing is the head of the education division. Since the head of the education should make sure the educational activities to proceed.
The budget obtained by the pesantren is allocated for improving the quality of education. The quality education is visible in activities that support the educational process, such as: a) salaries of employees, wages are given to the ustadz and administrative personnel in the form of money when they have finished doing their obligations; b) structural salary, wages given to ustadz in the form of money, who served structurally in pesantren; c) purchase of goods for the purposes of pesantren; d) needs incurred in the process of evaluation process of learning of santri, to assess whether the learning objectives have been achieved or not. Activities concerning the evaluation of santri, such as local and national pesantren exams; e) implementation of the activities of the santri, the budget is issued in order to improve the quality of the santri, such as scouts; and f) maintenance of facilities and infrastructure in pesantren, such as maintenance of buildings.

Idrisiyyah Tasikmalaya
The final step in financing management is evaluation and accountability. The evaluation aims to serve well in order to improve the effectiveness and efficiency of pesantren. When it comes to evaluation there is a difference in terms of objectives, priorities, and resources. Therefore, the financial oversight function of pesantren should be carried out through the entry and exit of funds by the financial and accounting division. This should be done from decision making to budget expenditure, spending, calculation, and storage of goods. Administratively, the accounting and bookkeeping of expenditures and revenues should be dealt with in details. The heads of the education division as the direct superior who is fully responsible for control, while the supervision is carried out by authorities, through examination, such as officers of pesantren leadership, department of education, and others.
Accountability in acceptance and use of pesantren financial budget is done in the form of accountability report both monthly and quarterly to the head of pesantren and all related parties. This should be reported monthly to stakeholders that have been established in accordance with the procedures and timeliness. In this pesantren, it has board finances that are responsible to check the financial report. In other words, the report is not directly delivered to the parents of the santri.
The Evaluation and accountability of financing in pesantren applies through examination on the source of revenue and expenditure of educational finance that are recorded. To make sure accountability of financing secured, pesantren uses social media, internet media, and bulletin boards in front of the mosque, as well as announcements in a weekly study (Mujab, 2014). The implementation of educational financing management is to improve pesantren quality in all its aspects. The quality of pesantren can be viewed from the way allocation of funds for santri, teaching and learning process, extra or intra-curricular activities, wage for ustadz is spent. These allocations improve pesantren infrastructure by enriching additional facilities, repairing broken facilities and ensuring their maintenance.

The Influence of Educational Financing on the Quality of Pesantren
Pesantren, in Law Number 20 Year 2003 Article 5 Verse 1, Article 11 Verse 1, and Article 41 Verse 3, is a sub system of national education. Therefore, the process of organizing education in pesantren must be in accordance with national education goals. Generally, national education in Indonesia is administerd to provide better quality of education. To achieve this, the management of financing in pesantren need to be in accordance with the principles of financing management. There are three functions in the management of educational financing that must be practiced in pesantren, namely planning, implementation, evaluating and accounting for financing. All three functions must be managed in an equitable, transparent, accountable, and effective (Zulfa, 2016).
Efforts to improve the quality of education in pesantren are an important part to improve the quality of human resources. The excellent human resources are influenced by factors that support learning process in pesantren. These factors include professional pesantren teacher (ustadz), qualified facilities and infrastructure, and supporting the learning process, such as the completeness of the learning laboratory and extracurricular activities. It will not be fulfilled if there is no sufficient cost to the needs in improving the quality of education in the pesantren. Therefore, financing must be managed effectively and efficiently for the continuity and improvement of the quality of pesantren.
There are three components that influence the management of financing to improve the quality of pesantren, among others: 1) Santri. Santri is a key resource in the learning process and pesantren activities. Extracurricular activities are an appropriate medium to involve santri in activities. The more activities that are followed by the santri, the more knowledge and skills they experienced in real curricular. Santri is educated in the pursuit of understanding, loyalty and practice of the values of faith and devotion to Allah, the character of the nation, good character, national and state consciousness, skill and independence, sport and health and perception, appreciation and art creations. Given the importance of extracurricular activities in improving the quality of santri, educational financing should provide a sufficient budget for these activities. The activation process can be implemented and on target. Without sufficient allocation of funds the activities will not be properly implemented. The funds of extracurricular activities that exist in pesantren have been allocated in the RAP. Technically, it should be spent for extracurricular activities in the form of proposal submission of activities which is proposed to the pesantren.
2) Ustadz. Ustadz is one of the factors that influence the quality of santri. He has an important role and becomes actor in teaching and learning process. He determines the quality of santri. Therefore, the professionalism of ustadz is a top priority to take into consideration. The design of professionalism improvement can be implemented in the form of training and workshops. All these activities are expected to improve professionalism quality of ustadz in delivering teaching and learning process. Pesantren should provide opportunities for ustadz to further their educational level. The opportunity to further study should not interfere with the obligation and duties of ustadz in pesantren.
3) Facilities and infrastructure. Other factors that influence the quality improvement in the learning process are facilities and infrastructure. In order for teaching and learning to proceed well, pesantren should cater facilities and infrastructure. Building more facilities and infrastructure should be adjusted to meet the demand of pesantren. They support both the continuity of teaching and learning process and creativity effort of santri. They should be representative to meet expectation and need of society and pesantren. To realize these hopes, pesantren must have adequate funding in managing and maintaining the facilities and infrastructure. In order to manage facilities and infrastructures, pesantren needs the participation from all stakeholders to maintain them well. The use of existing educational facilities and infrastructures must be optimized to ensure their productivity in the learning process.

CONCLUSION
Based on the results of research and discussion, it is concluded that the management of the financing of education in tarekat-based pesantren is in accordance with the principles of educational financing management which can trigger the improvement of the quality of pesantren education. This is evidenced by the results of research in Pesantren Tarekat al-Idrisiyyah Tasikmalaya. The pesantren has proven two things: first, that pesantren is not worse than any other public educational systems in terms of management, particularly financial management, and; second, that a pesantren which focuses on tarekat can also be modern at the same time. Thus, the growth of pesantren should be taken into consideration since many of them have proven to be able to show good educational system.