<![CDATA[This study aims to analyze the institutionalization of pesantren values within institutional governance and quality assurance systems, identify the interconnections among ethical values, organizational structure, and quality assurance procedures, and evaluate the consistency of evidence regarding corrective actions based on institutional documentation. A qualitative approach was used, employing document analysis that integrated an examination of six institutional documents with a focused secondary analysis of a synthesis report from dissertation research interviews. The analysis was conducted at the institutional level through thematic analysis, distinguishing four aspects: normative provisions, organizational mandates, reported routines, and evidence of corrective actions. The results indicate that values such as honesty, trustworthiness (amanah), deliberation (musyawarah), religious moderation, and social and environmental concern have gained formal recognition within institutional policies. A dedicated quality assurance body and procedures that link evaluations with management reviews facilitate quality assurance coordination. However, inconsistencies remain in documenting the closure of findings, verifying root causes, and revising standards. These findings suggest that the institutionalization of pesantren values has not yet been fully realized in terms of organizational responsibilities that can be consistently evidenced. The study’s implications underscore the importance of strengthening the distribution of responsibilities, evidence management, and verification of corrective actions in a proportional manner to enhance both accountability and the sustainability of the institutional quality assurance system.]]>
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