FROM PAYMENT TRACEABILITY TO STAKEHOLDER TRANSPARENCY: A DOCUMENTARY CASE STUDY OF THE CASHLESS SYSTEM AT PONDOK PESANTREN DARUNNAJAH JAKARTA

Abstract

Cashless payment in residential Islamic boarding schools (pesantren) changes not only how students (santri) pay but also how school business units account for sales and how guardians follow their children's spending. This study examines the cashless system at Pondok Pesantren Darunnajah Jakarta to establish what it changed, what can be shown to have changed, and under which conditions it can deliver financial transparency. A qualitative documentary case study was conducted, using the school's official implementation notice of 9 November 2021 as the primary source and a structured synthesis of 25 DOI-registered studies published between 2017 and 2026 as the interpretive corpus. The record confirms that the system began on 2 November 2021, links a tap card to the Tabungan Anak Santri (TAS) savings account, is accepted at several campus business units, and allows guardians to transfer funds directly to TAS. These facts establish a change in payment infrastructure and allowance delivery, but not in spending behaviour, budgeting discipline, or guardian access to itemised records. The study contributes a record, access, interpret, act (RAIA) framework that separates payment traceability from transparency for santri, business units, and guardians, and derives three propositions for empirical testing.