This research aims to describe students’ mathematical analogy thinking ability at
SMP N 8 Purwokerto viewed from Spiritual Quotient (SQ). This research employs
qualitative research using Miles and Huberman model consisting of data reduction,
data presentation, and conclusion. The data source iseight grade students of class G.
The respondents are selected using purposive sampling tecnique. They are
categorized intostudents withvery high, high, and low Spiritual Quotient (SQ). Three
studentsare selected for each categories. The data colletionused Spritiual Quotient
(SQ) questionnaire, mathematical analogy thinking test, interview and
documentation. The results reveal that students with very high SQ tend do not do the
application component well. Students with high SQ tend to think mathematical
analogy based on coding and concluding components, but they donot apply mapping
and application well. Meanwhile, for students with low SQ, they tend to use coding
and concluding component, but they do not use mappingand application
appropriately