<![CDATA[The growing emphasis on Higher Order Thinking Skills (HOTS) in Islamic Religious Education (IRE) calls for assessment practices that foster not only cognitive competence but also ethical judgment grounded in Islamic values. Existing HOTS assessment instruments, however, remain largely confined to cognitive dimensions. This study reconstructs a HOTS assessment framework by integrating Anderson's Taxonomy with Islamic ethical reasoning through a qualitative library research design and conceptual analysis. The analysis synthesizes theories of HOTS, Islamic ethical reasoning, and previous studies to formulate a new conceptual framework. The findings reveal that current HOTS assessments in IRE inadequately measure students' ability to identify Islamic values, weigh maslahah and mafsadah, construct Sharia-based arguments, and make ethically informed decisions. The proposed Cognitive-Ethical HOTS framework extends conventional cognitive assessment by incorporating ethical reasoning, offering a more holistic and contextually relevant model for evaluating intellectual and moral competencies in Islamic Religious Education.]]>
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