This research is motivated by the phenomenon of entrepreneurship education as part of the pesantren curriculum and the pesantren economic development project through empowering students and efforts to empower students in the field of Islamic boarding school economics. The student empowerment programs that are carried out are identical to the mobilization of students to handle businesses that belong to the pesantren or the manager of the pesantren so that the empowerment and independence achieved is the economic independence of the pesantren, not the economic independence of students in the context of empowering students. This study aims to answer three basic questions: How is the formulation of strategies for empowering students in developing an entrepreneurial culture at the Fathul Ulum Puton Islamic Boarding School Diwek Jombang. This research uses a qualitative approach with a case study at the Fathul Ulum Puton Islamic Boarding School Diwek Jombang. Sources of informant data from events, locations, and primary and secondary documents. Data collection techniques with participant observation, in-depth interviews and documentation. Data analysis used Huberman's interactive data analysis technique. While checking the validity of the data is done through peer discussion, triangulation of data sources and triangulation of methods. The results of this study are the formulation of strategies for empowering students in forming an entrepreneurial culture which is the determination of the steps that will be used in empowering the form of entrepreneurial culture in Islamic boarding schools. The results of the study support David's theory of strategic stages. It will clarify the understanding that the effectiveness of empowerment efforts is influenced by age background and the type or field of business targeted for empowerment. Offers a new understanding that empowering students in Islamic boarding schools, which means self-reliant students, is effective as a program to produce reliable human resources (skill-oriented) but less effective in increasing turnover (profit-oriented).