This study is motivated by the need to improve Aqidah Akhlaq learning in Muhammadiyah Islamic boarding schools, which continue to face challenges in instructional approaches. The aim of this research is to analyse the learning needs of Aqidah Akhlaq based on Progressive Islam by identifying the gap between existing conditions and the expected ideal conditions. The study employs a mixed-methods approach with an explanatory sequential design, beginning with the collection of quantitative data through questionnaires, followed by qualitative data from interviews, observations, and Focus Group Discussions (FGD). This approach is intended to provide a comprehensive, in-depth understanding of learning needs. The findings indicate that Aqidah Akhlaq learning has successfully instilled the fundamental concepts of tawhid (Islamic monotheism), faith, morality, moderation, and students’ social responsibility. However, based on J.C. Richards’ needs analysis framework, the primary gap was identified in the objective needs, particularly in pedagogical aspects, the development of critical thinking, teacher competence, and the utilization of instructional media. From the perspective of subjective needs, students expect learning that is more contextual, interactive, and provides opportunities for discussion to connect Aqidah teachings with real-life situations. These findings suggest that the need for development does not lie in the substance of the content, but rather in transforming the instructional approach from one oriented toward text transmission to one that integrates the comprehension of Arabic texts, critical reasoning, social context, and the integration of Islam and science. This study provides a conceptual foundation for developing a Progressive Islam-based Aqidah Akhlaq learning model that is more contextual, dialogical, collaborative, and student-centered.