Ihwan Wahid Minu, & Yusphan. (2026). Teori Kebertakwaan Institusional: Integrasi Nilai Spiritual dalam Manajemen dan Tata Kelola Lembaga Keuangan Syariah: Institutional Taqwa Theory: Integrating Spiritual Values Into the Management and Governance of Islamic Financial Institutions. AL-KHIYAR: Jurnal Bidang Muamalah Dan Ekonomi Islam , 6(1), 33-54. https://doi.org/10.36701/al-khiyar.v6i1.2985