This article aims to analyze "the implementation of religious moderation in the Ushuluddin Islamic Boarding School through a theological approach. This study is motivated by the emergence of various phenomena of religious intolerance, radicalism, and extremism that require strengthening moderate religious understanding and based on Islamic values of rahmatan lil 'alamin. Using a descriptive research strategy, this study adopts a qualitative approach. After data collection (through observation, interviews, and documentation), a review is conducted (through data screening, data exposure, and conclusion determination). The results of the research indicate that religious moderation at the Ushuluddin Islamic Boarding School is realized through a theological understanding based on the teachings of "monotheism, the principle of balance (tawazun), the middle way (tawasuth), justice (i'tidal), and tolerance (tasamuh)." These values are internalized in the learning process, religious activities, and social life of students in the pesantren environment. Theologically, religious moderation is understood as the implementation of Islamic teachings that reject extreme attitudes (ghuluw) or excessive attitudes in ignoring religious teachings (tafrith), as well as encouraging an inclusive, proportional, and respectful attitude of religious beliefs. The following article states that the Ushuluddin Islamic Boarding School plays a central position to foster a firm student personality based on theology while prioritizing moderation when interacting in the community, so that it has the potential to become a reference for the development of religious moderation in Islamic educational institutions. Keywords: religious moderation, theological studies, Islamic boarding schools, wasathiyah values, Islamic education. Artikel ini bertujuan untuk menganalisis “implementasi moderasi beragama di Pondok Pesantren Ushuluddin melalui pendekatan teologis.” Kajian ini dilatarbelakangi oleh munculnya berbagai fenomena intoleransi, radikalisme, dan ekstremisme keagamaan yang memerlukan penguatan pemahaman keagamaan yang moderat dan berlandaskan nilai-nilai Islam rahmatan lil 'alamin. Dengan memakai strategi penelitian deskriptif, penelitian ini mengadopsi pendekatan kualitatif. Setelah pengumpulan data (melalui observasi, wawancara, serta dokumentasi), diselenggarakan penelaahan (melalui penyaringan data, pemaparan data, serta penetapan kesimpulan). Perolehan penelitian mengindikasikan moderasi beragama di Pondok Pesantren Ushuluddin diwujudkan melalui pemahaman teologis yang berlandaskan ajaran “tauhid, prinsip keseimbangan (tawazun), jalan tengah (tawasuth), keadilan (i'tidal), dan toleransi (tasamuh).” Nilai-nilai ini diinternalisasikan dalam proses pembelajaran, kegiatan keagamaan, dan kehidupan sosial santri di lingkungan pesantren. Secara teologis, moderasi beragama dipahami sebagai implementasi ajaran Islam yang menolak sikap ekstrem (ghuluw) ataupun sikap berlebihan dalam mengabaikan ajaran agama (tafrith), serta mendorong sikap keberagamaan yang inklusif, proporsional, dan menghargai keberagaman. Artikel berikut menyatakan Pondok Pesantren Ushuluddin menjalankan kedudukan sentral guna membina pribadi santri yang teguh berdasarkan teologi sekaligus mengedepankan kemoderatan ketika berinteraksi di tengah masyarakat, sehingga berpotensi menjadi rujukan pengembangan moderasi beragama pada institusi pendidikan Islam. Kata kunci: moderasi beragama, studi teologis, pondok pesantren, nilai-nilai wasathiyah, pendidikan Islam.