Toron or back to the village has been performed as a tradition among the Madurese with various reasons. In addition to Idul Fitri, the Prophet’s Birth Month is an important moment for the Madurese to go back to their hometown, especially for those who come from the village and work in informal sectors in other cities. In understanding the toron tradition which has been a lulture of its own, there is a question whether there are relationships between religious values, culture, and business ethics among the Madurese, who are widely known as a hardworking community. This study uses qualitative approach and phenomenological method in order to be able to understand deeper on what the relationship among those three aspects, which can be apprehended from the toron tradition. Informants were purposively selected to those working in informal sectors and who have been working outside the Madura island. The data were collected by using observations, in-depth interview, and documentation. The results show that among the students of Islamic boarding schools, the motive of doing toron in commemorating the Prophet’s birthday, is to honour the Prophet, and such celebration is just like a haul for the parents. Due to the presence of such respect, it is expected that they will receive blessings and help from the Prophet. On the other hand, for those non learners of such boarding schools, commemoration the Prophet’s Birthday is just like a way (tawassul) to expiate a sin with an expectation to receive blessing from the Prophet, although they realize that they do not do his teachings. Commemorating the Prophet’sBirthday in their home village is a prestige which ref lects their business success outside the island in foreign places, which normally need a big amount of funding. Due to that reason of commemoration, we can understand that there are relationships between religion, culture, and business ethics among the Madurese.   Toron (pulang kampung) telah mentradisi di kalangan etnis Madura dengan berbagai motifnya. Selain hari raya, bulan Maulid Nabi merupakan momen penting bagi etnis Madura untuk pulang kampung, terutama bagi mereka yang berasal dari pedesaan yang bekerja di sektor informal di rantau orang. Dalam memahami tradisi toron yang telah membudaya, adakah pertautan antara nilai agama, budaya, dan etos bisnis di kalangan etnis Madura yang dikenal sebagai komunitas pekerja keras. Inilah sejatinya pokok masalah yang akan dipahami melalui penelitian ini. Penelitian ini menggunakan pendekatan kualitatif dengan metode fenomenologi untuk dapat memahami lebih dalam seputar bagaimana pertautan antara ketiga aspek tersebut yang dapat dipahami dari tradisi toron. Para informan sengaja dipilih bagi mereka yang bekerja di sektor informal yang telah merantau ke luar pulau Madura. Data digali dengan metode observasi, wawancara mendalam, dan dokumentasi. Hasil menunjukkan, di kalangan santri, motif toron untuk memperingati Maulud adalah untuk menghormati Rasul, dan peringatan itu diibaratkan acara haul bagi kedua orang tua mereka. Dengan rasa hormat itu diharapkan rahmat  dan syafaat nabi kelak akan didapat. Sebaliknya, bagi kalangan non santri, mengadakan acara Maulud ibarat wahana (tawassul) untuk menebus dosa dan kelak berharap syafaat dari Rasul, sekalipun mereka merasa tidak menjalankan ajarannya. Memperingati Maulud di kampung halaman merupakan prestise yang mencerminkan sukses bisnis mereka di negeri orang yang membutuhkan cukup banyak biaya. Sebab dari peringatan itulah dapat dipahami ada pertautan antara agama, budaya, dan etos bisnis di kalangan muslim etnis Madura.