This research is aimed at identifying: (1) the practice of dhuha prayer at SD Negeri Megulunglor, Pituruh sub-district, Purworejo regency. (2) Student’s Etiquette toward elderly at SD Negeri Megulunglor, Pituruh Sub-district, Purworejo Regency. (3) The influence of practicing dhuha prayer on student’s etiquette toward elderly at SD Negeri Megulunglor, Pituruh sub-district, Purworejo regency. The type of the research was correlational quantitative approach. The research was conducted at SD Negeri Megulunglor. The population of the research were all students of SD Megulunglor in total of 131 students from which taken 33 students as the sample. The data sampling was taken through questionnaire. The instrument validity was tested using simple linear regression analysis. The instrument reliability was measured using alpha cornbach formula. The data analysis technique used to test the hypothesis was descriptive statistic and simple linear regression analysis. There were three results of the research: (1) the practice of dhuha prayer at SD Negeri Megulunglor fell into the average category with the percentage of 40%. (2) Student’s etiquette toward elderly at SD Negeri Megulunglor fell into a high category with the percentage of 67%. (3) There was positive and significant correlation between the practice of dhuha prayer and student’s etiquette toward elderly at SD Negeri Megulunglor, Pituruh sub-district, Purworejo regency in as much as 51.6%.