This research is dealing with spiritual working ethos which is organizational behavior issues that become the critical concern to do since the literacy rate in Indonesia is still very low. Working ethos literacy became one of the problems of organizational behavior that required for both profit and non-profit organizations because it has a linkage with the attitude, personality, character and character of an employee to the organization to be more accountable. Working and spiritual ethos form of regulation that is ideal for the internalization associated with work commitments and the cultural perception of the employee. Therefore, building and developing human intellect also need mental intelligence and spirituality of humanity and the intelligence to answer the ultimate meaning of life. The process of habituation to this value system requires continuity of movement to deliver a good human formation as the basis for forming the superior character that is mentally healthy, honest, responsible, hard work, not overusing the authority easily and fear of sin.