The purpose of this study was to describe the process of cultivating the spiritual attitudes of students in the process of Islamic Religious Education at MTs Miftahunnajah Gamping Sleman. This type of research is field research with descriptive qualitative methods. The primary data sources are school principals and teachers of Islamic Religious Education, while the secondary data sources are teachers and students. Data collection techniques and tools are observation, interviews and documentation. Based on the results of this study, it was found that: 1) planning to cultivate the spiritual attitudes of students is carried out by adjusting the vision and mission of the school, objectives, and program activities carried out in the classroom and outside the classroom. 2) the implementation of inculcating the spiritual attitudes of students in the process of Islamic Religious Education is integrated from activities in schools both in academics, Islamic boarding schools and extracurricular activities which lead to the realization of the spiritual attitudes of students who are deliberately instilled in each student. 3) evaluation of the inculcation of students’ spiritual attitudes by the Islamic Religious Education teacher is carried out in written form such as the results of daily tests of students at school, and non-written such as deliberation and supervision in the form of discussions in solving problems or in setting programs as well as monitoring such as monitoring of tahsin program, read and write Al-Quran and speech exercises as well as activities for the development of attitudes of students at school and at home by conducting direct monitoring such as paying attention to the development of attitudes of students at school.