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This research aims to analyze the determination of the internalization of BerAKHLAK work culture in constructing apparatus integrity within the Social Services Department of East Java Province. In the context of modern bureaucratic transformation, Civil Servants (ASN) are required to have a strong work culture foundation as a moral compass to avoid practices that deviate from professional ethics. The Social Services Department possesses unique characteristics as it interacts directly with vulnerable social groups, necessitating personnel with unwavering integrity and moral immunity against the temptation of abusive authority. Utilizing a qualitative descriptive approach with a case study design, this research dissects the phenomenon of value internalization holistically through in-depth interviews, observation, and documentation. The results indicate that the internalization process of BerAKHLAK (Service-Oriented, Accountable, Competent, Harmonious, Loyal, Adaptive, and Collaborative) is carried out through a social construction dialectic encompassing stages of externalization, objectification, and internalization. Phenomenological findings suggest a paradigm shift from formalistic integrity toward substantive integrity, where values ​​such as Accountability and Loyalty are no longer viewed merely as regulatory burdens but as manifestations of moral responsibility rooted in individual conscience. The habituation process through routine actions, such as consistently precise data verification, has created an "ethical sedimentation" that transforms honest behavior into an instinctive or automatic self-governing action. Furthermore, the Harmonious and Collaborative dimensions have successfully established peer-supervision mechanisms and a collective social identity that strengthens the organization's moral fortress through collective social shame against deviations. The integration of Competent and Adaptive values ​​also proves to be a primary determinant in mitigating ethical risks, where technical professionalism encourages personnel to remain transparent despite complex field pressures. Overall, the internalization of BerAKHLAK work culture has successfully reconstructed the integrity of the East Java Social Services apparatus into a stable social reality, which not only transforms work methods but also builds public trust through quality and equitable service.

Learning materials are not merely tools, but rather as the main source that provides important substance for learning. This concept is enriched by the view that learning materials are not only physical materials, but also something that carries meaningful messages to achieve teaching goals. Learning material on prayer jurisprudence, it can be seen that there is a gap in the approach which is still focused on declarative and procedural aspects. These materials do not yet reflect comprehensive Islamic education that can penetrate the emotional and spiritual dimensions. Therefore, there is a need to develop more meaningful prayer fiqh material by combining emotional and spiritual values ​​as additional material to support the goals of Islamic education that are in accordance with the principles of Islamic education. religious principles and Education laws. The emotional and spiritual intelligence material is prepared first according to the content of prayer jurisprudence. Ari Ginanjar's ESQ concept can be used as the main reference for this preparation. The results of the preparation are combined with existing prayer jurisprudence material. The results of this combination are then said to be the development of teaching materials, for example; The material on prayer intentions is given additional material on spiritual emotional intelligence which explains that intention contains the meaning that "Integrity is sincerity, honesty and commitment that grows from the impulse of one's conscience, not influenced by other factors". After the development of the teaching materials was ready, inquiry, contextual and expository learning strategies were chosen as relatively easier strategies in interpreting prayer fikh material based on the development of emotional and spiritual intelligence material.

Corruption has become a serious problem that threatens national stability and progress. Transparency in identifying corruption is becoming increasingly important. This article explores the importance of ethics, religion and conscience as fundamental tools for citizens in efforts to fight corruption. With ethics, religion, and its implications for national and regional government. Ethics strengthens professional integrity, while religion provides moral guidance. Love for the profession, company, and community is also an important motivator for living a life of integrity. Through a combination of these factors, trust can become an effective agent of change in preventing corruption. Helping build a more just, transparent and integrity society by maintaining ethical, religious and loving values ​​in business and accounting practices. Thus, strengthening these values ​​in the accounting profession will have an important positive impact on the progress and prosperity of the nation and state.

The legal profession is one of the professions that requires its members to fulfill moral values. The main criterion for being an organizer of the legal profession in upholding the law lies in the independence of professional organizers and the strength of moral integrity in facing various problems under their responsibility. To be a good organizer of the legal profession in carrying out its professional duties in upholding the law requires practitioners who have qualifications of attitude, humanitarian attitude, attitude of justice, able to see and place objective values in a case handled, honest attitude, and have technical skills and ethical maturity. the code of ethics of the legal profession actually functions as an ethical controller for those who carry out the legal profession. According to the ethics of the legal profession, legal professionals are expected to possess certain critical individual abilities. The judge, as the main element of the judiciary, places his profession as the representative of God, because the judge's task is to determine law and justice in society, so the responsibility he carries is very heavy but noble. Therefore, with such great power given to the judicial profession, judges are required to have a balanced attitude, full of responsibility to their conscience and ethical values toward their profession. However, when we look at the current reality, there are many problems that arise. There are many cases of judges violating the code of ethics.

Religious values aare very important in education. These values also influence the way everyone behaves in the organization. Religious values such as human connection with Allah SWT, the seriousness of conscience, and other religious values are internalized as part of the organizational culture. Apart from that, research has shown that the application of Islamic values in organizational culture such a worshio, trust, responsibility, fairness, ihsan, mutual hep, makes organizations more Islamic. Overall, religious values, especially in the Islamic context, provide a strong moral and ethical foundation for building organization that are sustainable, humane and full of good vibes.