<![CDATA[The purpose of this research is to describe the implementation of the top work theme activities in RA Darussalam Semanding Tuban and to describe the application of the entrepreneurial spirit in the peak activities of the work theme at RA Darussalam. This type of research is qualitative research with a descriptive approach. The research results show that the application of entrepreneurial values is carried out in accordance with the Daily Learning Implementation Plan. The application of the entrepreneurial spirit is also applied through the peak of job themes such as fun cooking activities. The application of entrepreneurial values through the top work theme activities can build children's creative ideas that have not been conveyed in other activities, they can find new ideas that have not yet emerged. Children are freer to be creative and at the same time motivate them with fun cooking activities so that later they can build honest, courageous and creative characters.]]>
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