Ihwan Wahid Minu and 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), pp. 33–54. doi:10.36701/al-khiyar.v6i1.2985.