<![CDATA[Islamic boarding schools (pesantren) are expected to sustain moral and spiritual formation while responding to institutional and socio-technological change. Yet studies of pesantren character education, Sufism, and educational management often examine these domains separately. This study analyzed how Sufi ethics (akhlak tasawuf) were managed through the POACE functions of Planning, Organizing, Actuating, Controlling, and Evaluating at Pondok Pesantren Babussalam Pekanbaru and Pondok Pesantren Tasawuf dan Tahfizhul Qur'an Baitul Mustaghfirin Al-Amir. A qualitative multi-site design was used. Data were obtained through moderate participant observation, semi-structured in-depth interviews, and document analysis; informants were selected purposively and expanded through snowball sampling until data saturation. Analysis proceeded through within-site analysis followed by cross-site comparison, while trustworthiness was addressed through triangulation, member checking, an audit trail, and researcher reflexivity. The findings showed that planning linked institutional goals with moral-spiritual formation; organizing combined formal role allocation with amanah and khidmah; actuating relied on exemplarity, habituation, and spiritual practice; controlling connected external supervision with muhasabah and muraqabah; and evaluation emphasized knowledge, behavior, and spiritual awareness. Babussalam showed a stronger formal-institutional management orientation, whereas Baitul Mustaghfirin Al-Amir more explicitly integrated Sufism, tahfizh, and residential life. The cross-site synthesis produced a value-based management model in which POACE functions operate as a cycle of value internalization from experience and habituation toward self-regulation and akhlakul karimah.]]>
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