<![CDATA[This study aims to analyze the implementation of quality assurance in Islamic Religious Education (PAI) based on ihsan values through the application of an Internal Quality Assurance System (SPMI) in elementary schools. This study uses a qualitative approach with a case study design. Data collection techniques include in-depth interviews, observation, and documentation study. The research instruments are interview guidelines, observation sheets, and quality document checklists. The results of the study indicate that the integration of ihsan, amanah, and justice values in the PPEPP cycle is capable of building a sustainable school quality culture. The conclusion of the study confirms that Islamic value-based quality assurance not only improves academic quality but also shapes the character and integrity of school members. This study recommends strengthening value-based leadership and quality digitalization as sustainability strategies.]]>
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