Assessing The Governance Model And Fraud Prevention Based on Pesantren

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 third-party investments originating from santri guardians. 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.