<![CDATA[Abstract The values of Pancasila as the ideology and moral foundation of the Indonesian nation have a fundamental role in shaping fair, inclusive and sustainable business ethics. However, the process of internalizing these values in business practices still faces various challenges, especially in the context of multinational companies, digital dynamics, and limited ethical regulations. This research aims to systematically examine how Pancasila values are integrated into policies, organizational culture, and business ethics behavior in Indonesia. The research method used is a systematic literature review with reference to the PRISMA guide. Data were obtained from 10 scientific articles published in 2023-2025 accessed through Google Scholar and Garuda, and selected based on specific inclusion criteria (IC1-IC3). The results showed five main themes: (1) the value of Pancasila as a normative foundation in regulation and corporate culture, (2) the practice of CSR and ecopreneurship as a means of actualizing human values and social justice, (3) the challenge of synchronization between local values and global corporate values, (4) the importance of ethics education and character building based on Pancasila in higher education and organizations, and (5) the need for synergy between legal regulations, local wisdom, and communication strategies to strengthen value internalization. The findings confirm that the internalization of Pancasila values demands not only a declarative approach, but also substantive and sustainable strategies at the level of policy, organizational culture, and daily ethical praxis. Keywords: Business Ethics; Pancasila Values; Internalization; Multinational Company]]>
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