This study tries to reveal good practice combined with theory through a qualitative research approach with analytical descriptive methods. The results of the study show that for learning achievement, PAI teachers have designed learning preparations by formulating measurable goals, mapping Basic Competence (KD) materials in a balanced way in each semester with the development of Competency Achievement Indicators (GPA) appropriately; conduct analysis and selection of appropriate approaches, strategies, designs, models, methods, learning media; PAI teachers play an active role in teacher organizations; utilization and maximization of facilities and infrastructure, including the PAI laboratory; utilization of sources, media, and learning tools including UKBM SKS schools; carry out evaluations and assessments in a process and term manner; and provide feedback and follow-up through remedial and or enrichment; and lastly, the development of PAI learning can be done outside the classroom through school culture programs and religious extracurricular activities Rohani Islam (Rohis) under the name DKM Nurul Khomsah.Keywords: Development; Learning; PAI; SMA. Abstrak Penelitian ini mencoba mengungkap praktik baik yang dipadukan dengan teori melalui pendekatan penelitian kualitatif dengan metode deskriftik analitik. Hasil penelitian menujukkan bahwa untuk ketercapaian pembelajaran, guru PAI telah melakukan rancangan persiapan pembelajaran dengan merumuskan tujuan secara terukur, pemetaaan materi-Kompetensi Dasar (KD) secara berimbang pada setiap semester dengan pengembangan Indikator Pencapaian Kompetensi (IPK) secara tepat; melakukan analisis dan pemilihan pendekatan, strategi, desain, model, metode, media pembelajaran secara tepat; guru PAI berperan aktif pada organisasi keguruan; pemanfaatan dan maksimalisasi sarana dan prasarana termasuk laboratoirum PAI; pemanfaatan sumber, media, dan alat pembelajaran termasuk UKBM sekolah SKS; melakukan evaluasi dan penilaian seacara berproses dan berjangka; serta melakukan umpan balik dan tindak lanjut melalui remedial dan atau pengayaan; dan terakhir, pengembangan pembelajaran PAI dapat dilakukan di luar kelas melalui program budaya sekolah dan kegiatan ekstrakurikuler keagamaan Rohani Islam (Rohis) dengan nama DKM Nurul Khomsah.Kata Kunci: Pengembangan; Pembelajaran; PAI; SMA.