ABSTRACT
Islamic boarding schools’ management is still using simple control because of the limited human resources management quality. The financial manager's educational background also factors behind this problem that from 33, only three financial managers have a background education of accounting. Based on the interviews with 7 Islamic boarding schools in West Java, they said that the expense not according the budgeted funds. The type of research used qualitative with data analysis use Data Environment Analysis. Mechanical collection data by questionnaires. The results are that managers’ competency in The Islamic boarding school still does not have an excellent capability to plan and organize finances. So that affected the management of finances and level of efficiency, which from 9 that five schools are already efficient and four schools are not yet efficient because they have not been doing the planning, so the expense is more than the income.
