<![CDATA[Human resources are a vital asset for companies, where their quality significantly impacts organizational performance. This study aims to analyze the influence of the AKHLAK core values of BUMN on employee performance at PT. Bank Rakyat Indonesia (Persero) Tbk, Manado Branch. Using a quantitative research method, this study involved 84 respondents selected through a simple random sampling technique. Data collection was conducted through questionnaires, and the analysis utilized simple linear regression with SPSS Statistics 30. The results indicate that the AKHLAK core values have a strong positive influence on employee performance, contributing 68%. The implementation of these values enhances discipline, professionalism, and employee loyalty while fostering a productive work culture. Additionally, the application of AKHLAK core values positively impacts service quality for customers. Based on these findings, companies are encouraged to strengthen the internalization of AKHLAK core values through training, value-based evaluations, and an incentive system that supports consistent implementation. Employees are expected to integrate these values into their daily work to enhance collaboration and productivity. Meanwhile, customers benefit from more professional and efficient services, enabling them to optimize their banking experience.]]>
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