This study employs a qualitative approach with a descriptive research design. Data collection techniques were carried out through direct classroom observations, in-depth interviews with Akidah Akhlak teachers and students, as well as documentation consisting of learning tools, school programs, and records of religious activities. Data analysis was conducted through the stages of data reduction, data display, and conclusion drawing, while ensuring validity through source and technique triangulation. The findings indicate that the process of value transformation is implemented through the systematic delivery of faith and moral materials using lectures, discussions, and assignments designed to strengthen students’ conceptual understanding. At the value transaction stage, teachers serve as role models and guides for religious attitudes through practices such as congregational prayer, reciting prayers before learning, enforcing discipline, and engaging in educational interactions that direct students toward noble character. Meanwhile, the value transinternalization stage is manifested through self-reflection activities, daily worship habits, reinforcement of the school’s religious programs—such as tadarus, short sermons (kultum), and character-building programs—as well as consistent support from the school’s religious culture.
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