The implementation of spiritual values in efforts to improve employee performance refers to how the application of spiritual values in the workplace can enhance employees‘ performance within a company. This is closely related to employee performance, as employees with strong spirituality tend to carry out their responsibilities better compared to those with weaker spiritual values. This study focuses on examining how spiritual values are implemented to improve employee performance, as well as identifying the supporting and inhibiting factors in the implementation of these values at PT. Bintang Citra Asia. This research employed a qualitative approach. The data analysis techniques used were data reduction, data display, and verification. To ensure the validity of the data, triangulation was applied. The findings indicate that the implementation of spiritual values at PT. Bintang Citra Asia has had a positive impact on enhancing employee performance. This is evidenced by the continuous growth and development of the company, which cannot be separated from the contributions of its employees‘ performance. In practice, the implementation of spiritual values involves both supporting factors and challenges. At PT. Bintang Citra Asia, the supporting factor is the strong support from the leadership and management. Meanwhile, the main challenges are employees‘ feelings of laziness and boredom