Fixed Asset Management of Pondok Pesantren: Practices, Practitioners, and Praxis
DOI:
https://doi.org/10.14421/manageria.2025.101-04Keywords:
Asset management, Islamic Boarding School, Theory of PracticeAbstract
This study investigates fixed asset management practices in Islamic boarding schools (pesantren) through the lens of strategy-as-practice theory, with particular attention to the dimensions of practice, practitioner, and praxis. Employing a qualitative case study design, the research explores two contrasting pesantren: Pondok Tahfizh Daarul Qur’an (modern typology) and Pondok Pesantren BUQ (traditional salaf typology). Data were collected through in-depth interviews, institutional document analysis, and NVivo-assisted thematic coding. The findings reveal distinct patterns of asset ownership, regulation, maintenance, and reporting. Daarul Qur’an demonstrates formalized asset management mechanisms under foundation governance, though hindered by limited human resource competencies and procedural inconsistencies. In contrast, BUQ maintains a highly personalized, non-bureaucratic model rooted in kiai leadership, with minimal documentation and planning. The praxis of asset management is shaped not only by structural governance but also by the interplay of pesantren culture, practitioner agency, and socio-religious values. This study offers empirical insights into the organizational behaviors that facilitate or impede strategic asset management in Islamic education contexts. Limitations include the narrow case scope and typological selection, suggesting the need for future research across broader pesantren variants. Recommendations include the development of culturally grounded yet standardized asset management guidelines and capacity-building initiatives to professionalize resource governance in pesantren settings.
Downloads
References
Abdelhamid, M. S., Beshara, I., & Ghoneim, M. (2015). Strategic asset management: Assessment tool for educational building in Egypt. HBRC Journal, 11(1), 98–106.
Abdelhamid, M. S., Beshari, I., & Ghoneim, M. (2013). Asset Management for Educational Buildings in Egypt. International Journal of Social, Behavioral, Educational, Economic, Business and Industrial Engineering, 7(6).
Abdurrahman, K. (2012). Implementasi Manajemen Sarana dan Prasarana Pendidikan di Pesantren. Jurnal An Nur, 4(1).
Al Marzooqi, F. A., Hussain, M., & Ahmad, S. Z. (2019). Performance of physical asset management using the analytic hierarchy process. Property Management, 37(3), 327–345.
Alkhard, A. (2024). Enhancing Asset Management Through Integrated Facilities Data, Digital Asset Management, and Metadata Strategies. Construction Economics and Building, 24(3), 76–94.
Alsyouf, I., Alsuwaidi, M., Hamdan, S., & Shamsuzzaman, M. (2021). Impact of ISO 55000 on organisational performance: Evidence from certified UAE firms. Total Quality Management and Business Excellence, 32(1–2), 134–152.
Arifin, S. & Anisah. (2019). Dinamika Pendidikan Pesantren. FIKROTUNA: Jurnal Pendidikan Dan Manajemen Islam, 10(2), 1271–1291.
Asset Management: Asset Management System Requirements (2024). (2024). https://www.iso.org/obp/ui#iso:std:iso:55000:ed-2:v1:en
Basori, R., Raharjo, T. J., Prihatin, T., & Yulianto, A. (2023). Maintaining Salafi Values Through Innovative Management Practices at Pesantren. Jurnal Pendidikan Islam, 9(2), 145–156.
Basri, H., & Siti-Nabiha, A. K. (2016). Accounting system and accountability practices in an Islamic setting: A grounded theory perspective. Pertanika Social & Humanities, 24(s), 59–78.
Brennan, N. M., & Kirwan, C. E. (2015). Audit Committees: Practices, Practitioners and Praxis of Governance. Accounting, Auditing and Accountability Journal, 28(4), 466–493.
Buanaputra, V. G., Astuti, D., & Sugiri, S. (2022). Accountability and legitimacy dynamics in an Islamic boarding school. Journal of Accounting and Organizational Change, 18(4), 553–570.
Budiharso, T., & Suharto, T. (2022). A New Paradigm of Pesantren Management in the Perspective of Social Change in the Globalization Era. Eurasian Journal of Educational Research, 2022(100), 90–103.
Chaterine, R. N., & Asril, S. (2023, November 2). Polri Tetapkan Panji Gumilang Tersangka TPPU di Ponpes Al Zaytun. Kompas.Com. https://nasional.kompas.com/read/2023/11/02/16553971/polri-tetapkan-panji-gumilang-tersangka-kasus-penggelapan-dan-tppu-di-ponpes
Damopolii, M., Shabir, M. U., & Burga, M. A. (2023). The Phenomenon of Punishment at Pesantren in South Sulawesi: An Islamic Law and Islamic Education Approaches. Samarah, 7(3), 1643–1660.
Demircioglu, M. A., & Audretsch, D. B. (2020). Conditions for complex innovations: Evidence from public organizations. Journal of Technology Transfer, 45(3), 820–843.
Djalaluddin, M. M., Mas’ud, B., Sumardi, D., Bararah, I., & Kamus, K. (2023). The Implementation of Ta’zīr Punishment as an Educational Reinforcement in Islamic Law. Samarah, 7(1), 399–417.
Edson, M. E., & Constance, M. O. (2020). The Challenges of Asset Management in Institutions of Higher Education in Masvingo Province, Zimbabwe. International Journal of Research and Innovation in Social Science, 4(8). www.rsisinternational.org
Efendi, N. (2022). Implementation of Total Quality Management and Curriculum on the Education Quality. Journal of Social Studies Education Research, 13(3), 120–149.
Gavrikova, E., Volkova, I., & Burda, Y. (2020). Strategic aspects of asset management: An overview of current research. Sustainability, 12(15). https://doi.org/10.3390/su12155955
Herath, N., Duffield, C., & Zhang, L. (2023). Public-school infrastructure ageing and current challenges in maintenance. Journal of Quality in Maintenance Engineering, 29(2), 401–419.
Hidayat, A., & Seftiani, R. D. (2019). Strategi Pengembangan Kurikulum dan Sarana Prasarana Ma’had Aly Pondok Quran Bandung. MANAGERIA: Jurnal Manajemen Pendidikan Islam, 3(2), 313–333. https://doi.org/10.14421/manageria.2018.32-06
Ihsan, A., Nur, A., & Kadir, S. (2022). Islamic Wealth Management And Corporate Governance. El-Qish: Journal of Islamic Economics, 2(2), 85–96.
Isbah, M. F. (2020). Pesantren in the changing Indonesian context: History and current developments. Qudus International Journal of Islamic Studies, 8(1), 65–106.
Jalil, A., Imron, A., & Arifin, I. (2023). The Process of Organizing and Developing Pesantren (Islamic Boarding Schools) Into Modern Institutions: A Multi-Cases Study in Indonesia. International Journal of Membrane Science and Technology, 10(3), 1674–1697.
Jarzabkowski, P., Balogun, J., & Seidl, D. (2007). Strategizing: The Challenges of A Practice Perspective. Human Relations, 60(1), 5–27.
Kawakip, A. N. (2020). Globalization and islamic educational challenges: Views from east javanese pesantren. Ulumuna, 24(1), 105–131. Scopus. https://doi.org/10.20414/ujis.v24i1.385
Kawakip, A. N. & Sulanam. (2023). The Practice of Shared Values and Islamic Educational Identity Evidence from a Pesantren in East Java, Indonesia. Journal of Indonesian Islam, 17(1), 27–53.
Le, A. T. H., Domingo, N., Rasheed, E., & Park, K. (2023). Development and application of a framework for managing school buildings: A case study in New Zealand. Journal of Building Engineering, 77. https://doi.org/10.1016/j.jobe.2023.107419
Lima, E. S., & Costa, A. P. C. S. (2019). Improving Asset Management under a regulatory view. Reliability Engineering and System Safety, 190. https://doi.org/10.1016/j.ress.2019.106523
Lu, Y. (2017). Public Capital Asset Management: A Holistic Perspective. Journal of Public Procurement, 17, 483–524.
Maletič, D., Maletič, M., Al-Najjar, B., & Gomišček, B. (2018). Development of a model linking physical asset management to sustainability performance: An empirical research. Sustainability (Switzerland), 10(12). https://doi.org/10.3390/su10124759
Maletič, D., Maletič, M., Al-Najjar, B., & Gomišček, B. (2020). An analysis of physical asset management core practices and their influence on operational performance. Sustainability (Switzerland), 12(21), 1–20.
Mestry, R., & Bodalina, K. (2015). The Perceptions and Experiences of School Management Teams and Teachers of the Management of Physical Resources in Public Schools. Educational Management Administration and Leadership, 43(3), 433–451.
Ngwira, M. M., Parsa, A., & Manase, D. (2012). Effectiveness of property asset management in Scottish councils. Journal of Corporate Real Estate, 14(2), 105–120.
Nuha, M. F. A. U., Muklason, A., & Agustiawan, Y. (2024). Enhancing Administrative Efficiency in Pondok Pesantren: Exploring the Acceptance of E-Santren App System for Administrative Tasks. Procedia Computer Science, 234, 795–804.
Nurasyiah, A., Syamputri, D., Al Adawiyah, R. A., Mahri, A. J. W., & Ismail, A. G. (2024). Islamic wealth management: Ensuring the prosperity of Muslim households of MSMEs during Covid-19. International Journal of Ethics and Systems, 40(1), 189–211.
Nurkhin, A., Rohman, A., & Prabowo, T. J. W. (2024). Accountability of Pondok Pesantren; A Systematic Literature Review. Cogent Business and Management, 11(1), 1–15.
Paris, D., & Severino, M. (2017). The Importance of ISO 55000 in Small and Medium Sized enterprises. Resilient Structures and Sustainable Construction, 1.
Pranata, M. F., & Zakki, N. (2023). Pondok Pesantren Dalam Penyalahgunaan Aset Wakaf Pondok xxxx Dalam Menghadapi Era Digital. AKTIVA Jurnal Akuntansi Dan Investasi, 8(1), 22–24.
Rahtikawatie, Y., Chalim, S., & Ratnasih, T. (2021). Investigating The Role of Religious Leadership at Indonesia’s Islamic Boarding Schools in The Sustainability of School Management. Eurasian Journal of Educational Research, 2021(96), 51–65. Scopus. https://doi.org/10.14689/ejer.2021.96.4
Reckwitz, A. (2002). Toward a Theory of Social Practices: A Development in Culturalist Theorizing. European Journal of Social Theory, 5(2), 243–263.
Roberts, C. J., Pärn, E. A., Edwards, D. J., & Aigbavboa, C. (2018). Digitalising asset management: Concomitant benefits and persistent challenges. International Journal of Building Pathology and Adaptation, 36(2), 152–173.
Rymarzak, M., & Trojanowski, D. (2015). Asset management determinants of Polish universities. Journal of Corporate Real Estate, 17(3), 178–197.
Salleh, N. A., Abdul Talib, Y., Ismail, K., & Alauddin, K. (2021). Challenges in maintaining facilities in elderly Pondok Village environment. 881(1). https://doi.org/10.1088/1755-1315/881/1/012039
Setiawan, B., Keban Yeremias, T., Ciptono, W. S., & Hardi, A. S. (2024). Analytic Hierarchy Process in Asset Management Decisions for Public Service Agency Vocational Education. International Journal of Management, Entrepreneurship, Social Science and Humanities, 7(2). https://doi.org/10.31098/ijmesh.v7i2.2203
Setyawan, M. A. (2019). UU Pesantren: Local Genius dan Intervensi Negara terhadap Pesantren. Jurnal Manajemen Pendidikan Islam, 4(1).
Slamet. (2023). Failure To Delegate Authority Management of Assets of State Islamic University as A Public Service Agency. International Journal of EBusiness and EGovernment Studies, 15(2), 322–337.
Sriastiti, N. L. P., Ningsih, N. L. A. P., & Yasa, P. N. S. (2020). The Influence Of Asset Management Towards Optimization Of State Assets In Working Units In The Denpasar High Court Region. Jurnal Ekonomi & Bisnis JAGADITHA, 7(1), 24–38.
Suaidah, Y. M., & Rohmatillah, E. (2022). Implementasi Prinsip-prinsip Good Governance Pada Lembaga Pendidikan Pesantren (Studi Kasus Pada Pondok Pesantren Hamalatul Qur’an Jombang). SENMAKOMBIS: Seminar Nasional Mahasiswa Ekonomi Dan Bisnis, 6(1), 23–38.
Sumanti, S. T., Nunzairina, & Salminawati. (2024). The Evolution of Islamic Educational Institutions in North Sumatra Indonesia. Nazhruna: Jurnal Pendidikan Islam, 7(1), 1–19.
Sunandar, A., & Benty, D. D. N. (2017). The Implementation of Asset Management Concept in Education Institution. 45, 19–22.
Syaifudin, M., Ritchi, H., & Avianti, I. (2020). Determinants of Asset Management Effectiveness and Its Impact on The Fairness of The Asset Presentation. Jurnal ASET (Akuntansi Riset), 12(2), 278–288.
Tajudin, A., Norziaton, I. K., & Ismail, A. H. (2021). Assessment on Factors Affecting Asset Management Performance in Malaysian Government Agencies: A Concept Paper. International Journal of Academic Research in Business and Social Sciences, 11(7). https://doi.org/10.6007/ijarbss/v11-i7/10531
Wahyulistyo, F., & Cahyonowati, N. (2023). Determining Factors of Asset Misappropriation Tendency by Employees in Perspective of Fraud Hexagon Theory. Jurnal Dinamika Akuntansi, 15(1), 52–67.
Wardiana, W., Fadli, A., & Masnun, M. (2024). Contribution of Woman in the Education Management of Islamic Boarding School. Ulumuna, 28(1), 398–423.
Whittington, R. (2006). Completing the practice turn in strategy research. Organization Studies, 27(5), 613–634.
Wiswadas, W., Sobri, Kgs. M., Alfatih, A., & Alamsyah, A. (2023). Accountability, Transparency, and Employee Performance in Organizational Asset Management in Buddhist Religious Organizations: Evidence from the Regional Office of the Ministry of Religion of South Sumatra Province. JPPUMA: Jurnal Ilmu Pemerintahan Dan Sosial Politik Universitas Medan Area, 11(1), 49–58.
Xaba, M. I. (2012). A qualitative analysis of facilities maintenance-a school governance function in South Africa. South African Journal of Education, 32(2), 215–226.
Ye, Z., Kapogiannis, G., Tang, S., Zhang, Z., Jimenez-Bescos, C., & Yang, T. (2023). Influence of an integrated value-based asset condition assessment in built asset management. Construction Innovation. https://doi.org/10.1108/CI-11-2021-0216
Zainal, S., Prasetyo, M. A. M., Yaacob, C. M. A., Jamali, & Y. (2022). Adopting Pesantren-Based Junior High School Programs: The Pesantren Change Its Educational System Without Conflict. Jurnal Ilmiah Islam Futura, 22(2), 260–276. https://doi.org/10.22373/jiif.v22i2.13525
Zakirova, A., Zaugarova, E., Klychova, G., Sungatullina, R., & Klinova, E. (2021). Development of a methodological tool for internal control to increase the efficiency of use of fixed assets. E3S Web of Conferences, 258. https://doi.org/10.1051/e3sconf/202125812011
Zarkasyi, H. F. (2020). Imam Zarkasyi’s modernization of pesantren in Indonesia: (A case study of darussalam gontor). Qudus International Journal of Islamic Studies, 8(1), 161–200.
Zulmuqim, Z., Kustati, M., Adriantoni, & Refinaldi. (2020). The characteristics of pesantren in the development of islamic education in west sumatra. Ulumuna, 24(1), 132–154.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 M. Hanief Mu'afi, Slamet Sugiri

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to copy and redistribute the material in any medium or format with an acknowledgement of the work's authorship and initial publication in this journal and also allows to remix, transform, and build upon the material for any purpose, even commercially with contributions under the same license as the original.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.






.jpg)



