A while ago, in the western tradition, morals studies has long been exists and spread out before the birth of Islam and it known as ‘ethics’ or ‘moral’ knowledge. In aspect of etymology, the term of ‘ethics’ and ‘moral’ have a same meaning and also refers to the same field of study. In briefly, ‘moral’ is derived from the Latin word, meanwhile the word ‘ethics’ is derived from the Greek word. The both of term are related with the practical activities relating to behavior, customs, lifestyles, ways of thinking, freedom and the tendency of a person in engaging in an activity. On the other hand, the term of akhlaq was presented by the Muslim that based on the al-Quran and al-Sunah. On Islamic perspective, the ethics and moral was different from the point of conception, objectives and resources, it is called as Akhlaq. 1.2 Current related issues Ethics is usually defined by a written code of ethics. In the Middle East not many organizations and professions have written codes of ethics (Mudawanat Alsuluk) and violation is the norm rather than exception (AMAN, 2006). Behaviors that conform to those written codes of ethics are considered ethical and whatever violates the written standards is considered unethical. From that situation, it can be simply, people are not too concern about all this matter, when they talk about ethics, they usually do not remind about the moral and akhlaq. This is because, they are set their mind, the term of ethics just use in the business or information technology such as computer accessibility. As a Muslim, they should also think about that moral and akhlaq. In addition, the new code ethics was create, which is the Islamic Work Ethics (IWE). This philosophy was create to orientation that shapes and influences the involvement and participation of believers in the workplace. It implies that work is a virtue in light of a person’s needs, and is a necessity for establishing equilibrium in one’s individual and social life (Nasr, 1984). IWE views work as a means to further self-interest economically, socially and psychologically, to sustain social prestige, to advance societal welfare and reaffirm faith. The concept has its origin in the Quran and the sayings and practice of the Prophet Mohammed.>