<![CDATA[This study aims to develop a model of Corporate Spiritual Responsibility (CSpR) grounded in Qur’anic values, specifically Surah Yusuf (12:54–57). The model integrates spirituality into corporate responsibility by embedding ethical, social, and spiritual dimensions within organizational governance. Using a qualitative case study approach, this research examines how these values are interpreted, operationalized, and evaluated in the management of Pondok Pesantren Alhidayah Almumtazah, Indonesia. Data were collected through in-depth interviews with four key informants and analyzed using thematic analysis. The findings identify eight core spiritual principles: trustworthiness (amanah), honesty, justice, patience and perseverance, visionary leadership, wisdom, social responsibility, and sincerity. The success of these principles is assessed through their observable integration into governance practices, including financial transparency, equitable decision-making, community engagement programs, ethical leadership conduct, and institutional sustainability orientation. In the framework of Islamic economics, success is not measured solely by material performance but by the realization of maslahah (public welfare), ethical accountability (amanah), and alignment with the concept of al-falah (holistic well-being). Seven of the eight principles are consistently implemented, while visionary leadership remains underdeveloped in strategic planning processes. This study contributes to CSR literature by operationalizing Qur’anic ethical values into measurable governance indicators and proposing a spiritually grounded model applicable to both non-profit and commercial organizations. The model redefines CSR through a Qur’anic epistemology, emphasizing that organizational sustainability in Islamic economics is inseparable from spiritual accountability.]]>
