<![CDATA[This study aims to conduct an in-depth analysis of the implementation of sustainable business strategies that balance spiritual and material dimensions to achieve operational stability. The research method used is qualitative, employing an exploratory case study approach to examine the dynamics of Islamic business ethics within a pesantren-based microfinance ecosystem. Data collection was conducted comprehensively through in-depth interviews with central administrators, managers, field officers, and clients, as well as participatory observation and document analysis. Data analysis employed an interactive model encompassing data collection, data reduction, data presentation, and the drawing of conclusions and verification. The validity of the findings was ensured through data validation techniques, specifically source triangulation and methodological triangulation. The research results indicate that the Ausath Blokagung Sharia-Based Savings and Loan Unit (USPPS) has successfully implemented the “Religious Stimuli-Based Koppontren” model. This model is implemented through five tactical steps: integrating the cultural identity of the Islamic boarding school into the employees’ work ethic; strict oversight of Sharia compliance by the supervisory board; a Relationship Marketing policy grounded in the values of worship; a profit-sharing scheme that accommodates fluctuations in customer income; and periodic spiritual education for the community of micro-entrepreneurs surrounding the boarding school. This study provides new theoretical insights for the contemporary literature on Islamic business management regarding the importance of religious incentives in strengthening customer loyalty, while also serving as a practical guide for Islamic microfinance institutions in optimizing material profitability without compromising the pillars of Islamic spirituality.]]>
