<![CDATA[The study of performance improvement strategies in both government and private organizations is a crucial issue in the government's efforts to carry out mental revolution in order to realize good government and good governance. The application of performance enhancement strategies through a work-based culture-based work culture based on religious teachings is used to accommodate the facts of the diversity of beliefs and cultures of organizational resources that on one hand have the potential to generate multiple conflicts, and on the other hand can also be strength and capital for the growth of the organization. Research object is approached with ethical and emic point of view together. From an ethical point of view, this research will formulate concepts that are consistent and accepted as general truths, such as the values of work culture in the view of religions as a universal truth. While in the emic point of view, the formulation of Mutual Understanding of Spiritual Awareness (MUSA) model departs from the cultural values of work that have been practiced by culture-specific individuals, with certain characteristics and forming different ways of thinking and acting on each individual organizations. This study uses a sociological approach in terms of how social systems such as work culture are formed in an organization with each interdependent part. Thus, the work culture with the MUSA models will serve as a social document, which can intrinsically be discussed through the structure of the object, the description in the content of cultural values of work, with the intention of binding the individual organization in a work rhythm that supports the performance and productivity of its members. The type of this research is literature study with qualitative method that will formulate Mutual Understanding of Spiritual Awareness (MUSA) models as a performance improvement strategy based on work culture through data source relevant to research object. The primary data source is the literature related to the concept of integrity, professionalism, innovation, responsibility, and exemplary. Supporting data comes from sources of support such as government regulations on guidelines for the development of organizational work culture, and others. Furthermore, the research data collected by document technique because the source of data comes from books, scriptures, journals, regulations and others with the construction of ideas and concepts of researchers so that gave birth to a new model of organizational culture development strategy in the form of training and development (training and development) . The results of this research are performance improvement model through organizational culture based on Mutual Understanding of Spiritual Awareness (MUSA) in training and development format.]]>
