IHWAN WAHID MINU; YUSPHAN. 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 , [S. l.], v. 6, n. 1, p. 33–54, 2026. DOI: 10.36701/al-khiyar.v6i1.2985. Disponível em: https://journal.stiba.ac.id/index.php/khiyar/article/view/2985. Acesso em: 22 may. 2026.