Ethical misconduct that continues to occur within law enforcement institutions suggests that moral development cannot rely solely on rules and sanctions, but must also address character formation from within. This study aims to analyze the Islamic ethical concept of Ibn Miskawayh and examine its relevance to the professional ethics development practices of the Pangandaran Police through the Spiritual and Mental Development Program (Binrohtal). This study employs a qualitative approach with a descriptive-analytical design. Data were collected through observation, interviews with seven informants from three groups consisting of leadership, Da'i Kamtibmas, and police officers, as well as documentation, and were analyzed using Miles and Huberman's interactive analysis model. The findings indicate that Ibn Miskawayh's ethical framework, centered on the balance of the three faculties of the soul, the principle of the middle way (al-wasat), and the four cardinal virtues, demonstrates clear alignment with the values cultivated through the Binrohtal program. Wisdom is reflected in officers' more deliberative decision-making, courage is evident in their steadfastness under pressure without losing self-control, self-restraint is seen in their ability to resist the temptation of power abuse, and justice appears in their commitment to remaining trustworthy even when facing conflicts of interest. This study concludes that Ibn Miskawayh's ethical framework is relevant as a philosophical foundation for strengthening professional ethics development in law enforcement. It is recommended that Binrohtal materials be standardized, periodic structured evaluations be conducted, and similar studies be extended to various regional police units across Indonesia.