<![CDATA[Islamic Religious Education (PAI) has an important role in shaping students’ religious character while also fostering independence and work ethic. This study examines the design of PAI learning based on Madurese local wisdom in fostering students’ Islamic entrepreneurial spirit at MTs Raudlatul Ulum Palongan Bluto Sumenep. The study employed a qualitative approach with a descriptive phenomenological design. Data were collected through in-depth semi-structured interviews, classroom observations, and documentation, involving the head of the madrasah, PAI teachers, curriculum staff, homeroom teacher, and selected students. Data validity was strengthened through source and technique triangulation, while analysis followed data reduction, data display, and verification/conclusion drawing. The findings show that PAI learning is designed contextually through teacher-developed lesson plans and teaching modules that integrate Madurese values such as bhuppa’ bhabhu’ ghuru rato, hard work, honesty, responsibility, and local trading traditions. Implementation uses contextual aperception, group discussion, case studies, buying-selling simulations, reflection, and habi tuation through honesty canteens and student cooperatives. These practices foster honesty, trustworthiness, responsibility, independence, confidence, willingness to try small businesses, and work ethic. Supporting factors include madrasah policy, teacher competence and creativity, and cultural relevance, while constraints include limited facilities, learning time, differences in student interest and confidence, and uneven family support. The study simplies that local wisdom can serve as a contextual pedagogical foundation for Islamic entrepreneurial character development, although technical entrepreneurship skills and institutional standardization still require strengthening.]]>
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