<![CDATA[This study examines the concept of sincerity (ikhlas) as a fundamental dimension of moral conduct toward Allah SWT (akhlak terhadap Allah) in Islamic teachings, along with its actualization in contemporary life. The urgency of this research arises from the increasing tendency of religious activities to shift from genuine devotion toward self-promotion, particularly under the influence of digital media and modernization. This study employs a qualitative approach through library research, analyzing primary and secondary sources including Quranic verses, classical scholarly works, and contemporary academic journals. The findings reveal three main dimensions: first, conceptually, ikhlas is understood as the purification of intention exclusively for Allah, constituting the spiritual foundation that determines the acceptance of deeds; scholars such as Al-Ghazali, Al-Qusyairi, and Muhammad Abduh emphasize that ikhlas encompasses not merely outward action but the orientation of the heart, existing in three hierarchical levels: awam, khawas, and khawasul khawas. Second, in terms of actualization, ikhlas manifests across multiple life domains including personal worship, social relations, education, and professional conduct, transforming ordinary activities into acts of devotion when grounded in sincere intention. Third, regarding influencing factors, internal dimensions such as the condition of the heart and depth of faith, alongside external dimensions including social environment and digital technology, significantly shape the quality of one's sincerity; in the modern era, social media poses a particular challenge by potentially displacing sincere intention with the pursuit of public validation. These findings underscore that ikhlas is not a static state but a dynamic spiritual process requiring continuous cultivation through self-reflection, supplication, and disciplined spiritual practice.]]>
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