The aim of this study was to analyse religious values who​​ developed for students and their implementation their religious values at elementary school 5 and Madrasah Ibtidahya Terpadu Darul Ulum Lempuyang Bandar Way Pangubuan sub district. The researchers used qualitative research by using comparative studies. The result showed that in implementing religious values​​ are through school culture such as accustoming greetings in the school environment, providing exemplary, spontaneous greetings in the school environment.