Purpose: This conceptual article develops the Model Integratif Pencegahan Korupsi Berbasis Akhlak Mulia (MIPKAM) as an integrative framework for corruption prevention by connecting moral intention, opportunity control, and integrity in the environment.

Research Methodology: This study uses a structured integrative literature review and theoretical synthesis. Peer-reviewed and institutional sources were screened for relevance to corruption, ethical intention, fraud opportunity, ethical climate, governance, digital controls, whistleblowing, and integrity systems, with emphasis on literature published during 2016–2026, while retaining seminal works required for theoretical grounding.

Results: The synthesis indicated that no single mechanism was sufficient. Moral intention strengthens internal resistance to abuse, opportunity control reduces institutional space for misconduct, and the integrity of the environment shapes the norms and incentives that sustain or weaken both. Therefore, the framework treats these dimensions as complementary rather than as an additive mathematical equation.

Conclusions: Sustainable prevention requires ethical actors, corruption-resistant systems, and social and organizational environments that delegitimize abuse.

Limitations: MIPKAM remains a conceptual framework and has not yet been subjected to large-scale empirical validations.

Contributions: This study clarifies MIPKAM’s boundary conditions, differentiates it from established fraud and governance models, and proposes measurable indicators for subsequent multilevel empirical testing in Indonesia.