Özet:

The aim of the study to reveal the effect of the implementation of Islamic work ethic, organizational culture, and spiritual leadership simultaneously toward employee’s attitude to face changes in organization through strengthening on organizational commitment and job involvement as stimuli. Population of this research is 155 BPRS directors in Indonesia. Data is collected by sending questionnaires to respondents by post and interview with some of the directors in Central Java through convenience sampling method. Analysis technique used is Structural Eqaution Modelling (SEM) with VPLS software. The result of this study shows that there is a direct relationship between Islamic work ethic and job involvement, between Islamic work ethic, organizational culture, spiritual leadership and organizational commitment, between job involvement and attitude toward changes in cognitive, affective, and behavioral dimensions, and between organizational commitment and attitude toward changes in affective dimension. New finding in this study is Islamic work ethic indirectly affects attitude toward changes, organizational commitment influencing the attitude toward changes in affective dimension only, job involvement affects attitude toward changes in all dimensions (cognitive, affective, and behavioral), so that job involvement stripe needs to sprout up the attitude toward changes in organization. The implications are, management needs to develop Islamic work ethic to increase job involvement so that can raise the attitude toward changes in all dimensions (cognitive, affective, behavioral), and management has to develop Islamic work ethic, spiritual leadership and organizational leadership to increase organizational commitment, so that can raise the attitude toward changes even though it is only in affective dimension. Key Words: Islamic Work Ethic, Organizational culture, Spiritual Leadership, Job Involvement, Organizational Commitment, Attitude toward Changes.

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