This study examines the Islamic anthropological approach as a methodological framework for understanding the religious practices of Muslim communities at the local level, particularly in East Kalimantan. Using qualitative-ethnographic methods, this research seeks to reveal how Islamic values are articulated, negotiated, and practiced within distinctive local cultural contexts. The Islamic anthropological approach does not merely position Islam as a fixed normative system, but rather views it as a living tradition that continuously interacts with customary values, local wisdom, and social dynamics of local communities. The findings indicate that Muslim communities in East Kalimantan have successfully built a harmonious synthesis between universal Islamic teachings and local traditions through a long process of cultural acculturation. Three patterns of cultural negotiation were identified: selective accommodation, meaning transformation, and creative resistance. Local ulama play a central role as intelligent cultural mediators in this process. These findings contribute theoretically to the development of Islamic anthropology and practically to multicultural Islamic religious education
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