This research aims to reveal the depth understanding  of the application of the System Credit Semester (SKS)  of Islamic religious education in SMA Muhammadiyah 3. This research  used a qualitative descriptive method using Ethnographic approach. These results indicate that there are values in the moral education. The results of this study indicate that SMA Muhammadiyah 3 need to review the application of credits that will be applied in the teaching syllabus of Religious Education/Akhlaq for students.