Bugis local wisdom constitutes a value system that not only represents cultural identity but also embodies moral principles such as honesty, steadfastness, propriety, respect, solidarity, responsibility, and hard work. Within Bugis society, these values interact with Islamic religious values derived from the Qur’an and Sunnah. This study aims to analyze Bugis local wisdom from an Islamic perspective and examine the process of negotiating cultural and religious values in moral formation. The study employs a qualitative approach using a literature review of 29 academic sources, analyzed through identification, categorization, interpretation, comparison, and thematic synthesis. The findings reveal substantive points of convergence between Bugis cultural values and Islamic values through processes of selection, reinterpretation, harmonization, and actualization. Islam functions as a normative framework, while local wisdom provides a cultural context for moral formation. This study proposes the Negotiated Cultural-Religious Moral Formation (NCRMF) as a model of conceptual framework for moral formation based on dialogue between cultural and religious values.
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