Penelitian ini bertujuan mengungkap pengaruh motivasi spiritual, persepsi dan sikap atas budaya organisasi terhadap perilaku konsumsi yang dimediasi oleh etos kerja dan kinerja professional. Subyek penelitian adalah guru-gugu Ekonomi SMTA di wilayah Malang Raya. Dengan teknik porpusive proportional random sampling diperoleh sampel sebesar 126 individu. Data diperoleh melalui kuesioner, wawancara, dan pengamatan. Analisis data kuantitatif menggunakan SEM dengan dukungan piranti lunak AMOS. Hasil penelitian mengungkapkan bahwa: secara langsung (1) motivasi spiritual berpengaruh terhadap budaya organisasi, etos kerja, kinerja profesional, dan perilaku konsumsi; (2) persepsi dan sikap atas budaya organisasi berpengaruh terhadap etos kerja; (3) etos kerja berpengaruh terhadap kinerja profesional (4) kinerja profersional berpengaruh terhadap perilaku konsumsi; secara tidak langsung (5) budaya organisasi berpengaruh terhadap kinerja profesional melalui etos kerja; (6) etos kerja berpengaruh terhadap perilaku konsumsi melalui kinerja profesional; (7) secara tidak langsung budaya organisasi berpengaruh terhadap perilaku konsumsi; (8) budaya organisasi memiliki peranan penting dalam proses internalisasi nilai-nilai pembentuk persepsi guru atas profesi pekerjaan yang berpengaruh terhadap etos kerja, kinerja profesional dan perilaku konsumsi. This study was aimed at exploring the effects of spiritual motivation, perception and attitude of organizational culture on consumption behavior mediated by working ethic, and professional performance. Subjects of research were secondary schools economic and accounting teachers at Malang Raya in East Java. The sample size were 126 respondents drawn using porpusive proportional random sampling. Data were gathered by questionnaires, interview and direct observation. Data analysis using SEM and was supported by software of AMOS. Research findings revealed that (1) spiritual motivation affects perception and attitude of organizational culture, working ethic, professional performance and consumption behavior directly; (2) perception and attitude of organizational culture affects working ethic directly; (3) working ethic affects professional performance directly; (4) professional performance affects consumption behavior directly; (5) perception and attitude of organizational culture affects professional performance indirectly; (6) working ethic affects consumption behavior indirectly; (7) perception and attitude of organizational culture affects consumption behavior indirectly; (8) organizational culture plays important role values internalization proccess that set up teachers persception toward teachers profession, professional performance, and consumption behavior.