The final section of qualitative research, consisting of conclusions, implications, and recommendations, is often prepared in an unsystematic manner, reducing the scientific contribution of research findings. This article aims to examine conceptually the functions, characteristics, and interrelationships of conclusions, implications, and recommendations in qualitative research, while proposing an integrated conceptual framework for organizing these components. This study employed a library research method with a descriptive qualitative approach. Data were collected through a systematic review of research methodology books, peer-reviewed journal articles, and other relevant academic publications, with priority given to literature published between 2014 and 2024. Data were analyzed through four stages: identification, classification, comparison, and conceptual synthesis. The findings indicate that: (1) conclusions in qualitative research function as a form of scientific interpretation that transforms empirical evidence into conceptual understanding; (2) implications explain the theoretical, practical, and methodological contributions of the research findings; and (3) recommendations constitute scientific suggestions derived from the identified implications and should be specific, relevant, and actionable. Furthermore, this study demonstrates that these three components constitute a hierarchical and logically interconnected structure, and therefore should be developed as an integrated whole rather than as separate sections. The proposed conceptual framework offers practical guidance for researchers in organizing the concluding sections of qualitative research in a more systematic, coherent, and academically rigorous manner.