<![CDATA[This study aims to explore the cognitive dimension of Islamic religiosity in shaping work ethics among halal MSMEs in Makassar. The approach used was a qualitative exploratory design. Data were collected through in-depth interviews, observation, and documentation of purposively selected halal MSMEs. Data analysis used the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that MSMEs have a basic understanding of the concepts of halal and haram (permissible) and muamalah (transactions), which contribute to shaping work ethics, such as honesty, trustworthiness, responsibility, and justice. The cognitive dimension of Islamic religiosity plays a role in the internalization of values, which then influence work behavior. Business actors with a better understanding of religiosity tend to demonstrate a more consistent work ethic oriented towards Islamic values. However, there remains a gap between knowledge and practice influenced by economic pressures, business competition, and limited practical understanding. This study concludes that strengthening the cognitive dimension of Islamic religiosity through education and mentoring is necessary to increase the consistency of upholding Islamic work ethics among halal MSMEs.]]>
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