<![CDATA[This study examines the decline of moral values and the rise of materialistic tendencies in contemporary cooperatives, which are influenced by the gap between formal regulations and spiritual awareness. The research aims to analyze the implementation of Imam Al-Ghazali's Sufism values in transaction activities at Primkop Pullahta Hankam Cooperative, identify the values reflected in practice, and explore the supporting and inhibiting factors affecting their implementation. A descriptive qualitative approach was employed, with data collected through in-depth interviews with twelve key informants, participant observation, and documentation. The findings reveal that nine core Sufism values of Imam Al-Ghazali, namely repentance (taubah), patience (sabr), gratitude (shukr), asceticism (zuhd), trust in God (tawakkul), love (mahabbah), sincerity (ikhlas), trustworthiness (amanah), and honesty (sidq), have been integrated into financial transactions and cooperative governance. The implementation of these values promotes accountability that extends beyond material concerns to encompass spiritual responsibility before God. The study also finds that these spiritual values are compatible with the military discipline culture within the defense environment and function as an effective internal mechanism for minimizing moral hazards. However, their implementation remains largely driven by compliance with standard operating procedures rather than genuine spiritual consciousness. Therefore, strengthening the process of tazkiyatun nafs (self-purification) is essential to deepen the internalization of Sufism values in cooperative practices.]]>
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