Digital Waqf Governance for Sustainable Islamic Education: A Framework for Financial Accountability and Institutional Resilience in Pesantren

Abstract

This study aims to examine how digital waqf governance can strengthen financial accountability and institutional resilience in pesantren-based Islamic education. A qualitative case study design was employed to investigate how digital financial recording, reporting, verification, stakeholder participation, and institutional monitoring operate within an Islamic educational setting. Data were collected through semi-structured interviews, participant observation, and document analysis involving institutional leaders, financial administrators, teachers, and relevant stakeholders. Data were analyzed through data condensation, display, and verification, while credibility was strengthened through source and technique triangulation, member checking, and prolonged engagement. The findings indicate that digital waqf governance operates through four interconnected practices: digital financial documentation, transaction verification, transparent reporting, and managerial monitoring. These practices improve financial traceability, strengthen stakeholder trust, support resource allocation, and contribute to institutional resilience. The study concludes that digitalization becomes effective when integrated with governance structures, accounting standards, human oversight, and educational priorities. The study implies that pesantren should develop integrated digital waqf governance systems to sustain accountable and resilient Islamic education.