The presence of Pesantren has contributed in several ways to the progress that has been made in the field of education in Indonesia. In addition, around 900,000 graduates of Islamic boarding schools have been donated who are ready to continue the spread and da'wah of Islam and participate in building Indonesia's infrastructure which is full of Islamic values in addition to science. This is a significant contribution. Pesantren which is an educational institution that focuses on the formation of Islamic character has a high morality of the Islamic religion in terms of educational politics. This is because the Pesantren adheres to the teachings of the Qur'an and As-Sunnah. Not only that, this situation is because Pesantren is a form of education that emphasizes the cultivation of Islamic character. However, despite the fact that we live in an era of globalization, information, and technology, Pesantren are still the target of criticism for their alleged failure to adapt to globalization in an appropriate way. On the other hand, apart from that, the public education system strengthened by the government also gave birth to new moral problems, which were also the impact of globalization. Collaboration between different educational institutions is now the single most successful strategy to overcome the existing deficiencies in both the Pesantren education system and the general education offered by each school.

The purpose of writing is to discuss the financial management of Islamic education at the Darur Rasyid Islamic Boarding School, Aceh Singkil, both from financial planning, financial accounting and financial evaluation and accountability. The method used in this study is a qualitative method, with the approach used is Naturalistic, as well as with triangulation techniques, then data collection techniques using documentation, interviews, and observations. The step of analyzing the data is to collect the data, reduce the data, present the data and then conclude. The results of this study are: 1. The leadership of the Islamic boarding school as top manager and treasurer prepares any programs that will be implemented and then is held together with the head of the foundation, the boarding school committee, as well as the teachers, Then determine how much the budget will be spent on program implementation. 2. There is a financial assistant unit appointed to assist the madrasah treasurer in managing education finances at Darur Rasyid Aceh Singkil Islamic Boarding School. So far, with the existence of the financial assistance unit, it can allocate and distribute Islamic boarding schools' funding sources effectively and efficiently and on target. 3. Bookkeeping or recording of education finances carried out at the Darur Rasyid Aceh Singkil Islamic Boarding School only uses the general treasury book (receipts and disbursements book). The auxiliary cash book or subsidiary ledger tends to not function properly because all receipts and expenditure records are integrated into the general cash book. The details of the cost of each component of expenditure tend to be unreported and not specifically detailed. 4. Education financial reports and accountability are prepared and addressed to foundations and all authorized parties, namely, among others, accountability reports are reported every 6 months. And using the Flat Grant financing model based on the distribution system of funds.

The purpose of this study is to discuss the dynamics of the Islamic education institution development program in the face of the globalization era at the Darul Muta`allimin Tanah Merah Aceh Singkil Islamic Boarding School, the research method used is qualitative, the results of this study are: a). Classification of the education system at the Darul Muta`allimin Tanah Merah Aceh Singkil Islamic Boarding School has various educational units classified by researchers into four types of systems, namely (1) the Islamic boarding school education system (recitations using classical books), (2) the Islamic boarding school education system public school education (Darmut Middle School and Darmut MA), (3) madrasah education system (Diniah Darmut Madrasah), (4) life skills or organizational education system (Scout, PMR, Calligraphy, Hadrah etc). b). Islamic boarding schools have educational units that include the national curriculum, as well as mental stabilization of the students to face this era of increasingly rapid globalization by holding organizational activities such as scouts and PMR to add to the social sense of the students. c). Pondok Pesantren Darul Muta`allimin Tanah Merah Aceh Singkil has two forms of dynamics in its education system, namely physical and non-physical, for physical forms such as building construction and equipping facilities for education and for non-physical forms, namely institutional renewal and curriculum renewal (from only using the form of a book recitation system in general to using the government curriculum or there are class gaps in formal and non-formal schools). as well as the mental stabilization of the students to face this increasingly rapid era of globalization by holding organizational activities such as scouts and PMR to add to the social sense of the students. c). Pondok Pesantren Darul Muta`allimin Tanah Merah Aceh Singkil has two forms of dynamics in its education system, namely physical and non-physical, for physical forms such as building construction and equipping facilities for education and for non-physical forms, namely institutional renewal and curriculum renewal (from only using the form of a book recitation system in general to using the government curriculum or there are class gaps in formal and non-formal schools). as well as the mental stabilization of the students to face this increasingly rapid era of globalization by holding organizational activities such as scouts and PMR to add to the social sense of the students. c). Pondok Pesantren Darul Muta`allimin Tanah Merah Aceh Singkil has two forms of dynamics in its education system, namely physical and non-physical, for physical forms such as building construction and equipping facilities for education and for non-physical forms, namely institutional renewal and curriculum renewal (from only using the form of a book recitation system in general to using the government curriculum or there are class gaps in formal and non-formal schools).