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Design Model Good Governance Based IFRS For SMEs At Islamic Boarding Schools To Building Competitive Advantage in Revolution Industry 4.0 Supriyati1, Ramadhan S. B. 2, Edi K.3 1Universitas Komputer Indonesia, Komputerisasi Akuntansi, Indonesia 2Universitas Komputer Indonesia, Komputerisasi Akuntansi, Indonesia 3Universitas Islam Negeri Sunan Gunung Djati, Indonesia Email: supriyati@email.unikom.ac.id, ramadhansyaefulbahri@email.unikom.ac.id, edikomarudin@uinsgd.ac.id Abstract. The research objective is to design a model of Islamic boarding school management in accordance with the IFRS For SMEs approach and Improve Islamic Boarding School Management in order to competense and have a competitive advantage in the face industry 4.0. The research method of the researcher is descriptive analysis method and explorative method. The type of data used is primary, secondary and observation data in Islamic boarding schools with the form of samples in data collection. The results of this study are to design a financial report model with the IFRS For SMEs approach and Improve Islamic Boarding School Governance with a good corporate governance approach in order to complete and have a competitive advantage in the face industry 4.0. The dynamic change with good governance of Islamic boarding schools in Indonesia in calling for modernity does not always eliminate the values of pesantren in facing the era of industry 4.0. In addition, financial statements based on IFRS for SMEs to be able to winner challenge by the main ideological struggle and the sophistication of information and communication technology as well as the flow of globalization that has caused various patterns of change in all aspects of Islamic boarding schools in prioritize Islamic values such as the Rosulluloh SAW character.