The current era of digitalization leads to pragmatics and hedonism, thus neglecting spirituality. The Covid-19 pandemic causes student learning to be carried out online, so strengthening spiritual values ​​in students needs to be done so that students have attitudes and behaviors according to norms. This study aims to describe and analyze the process of internalizing spiritual values ​​in shaping the attitudes and behavior of students during distance learning. This study used a qualitative descriptive study with the research subjects being the principal, teachers, parents, and students. The location of the research was conducted at Primary School of Muhammadiyah 1 Padas, Ngawi. The data collection techniques used were interviews, observation, and documentation. The results showed that the process of internalizing spiritual values ​​in forming students' attitudes and behavior was carried out through: first, by habituating worship such as prayer, reading the Koran, and praying in congregation. Second, through habituating positive activities, such as giving alms, doing school work, and helping parents. Third, the supporting factor in the implementation of the internalization of students' spiritual values ​​is the cooperation of the involvement of parents and teachers. In contrast, the inhibiting factor is the limited facilities and infrastructure, signals, and differences in parental backgrounds.