This research aims to test and analyze the role of intellectual capital, spiritual capital and OCB in improving organizational performance at the Tourism Office of Banda Aceh. A survey which uses multiple regressions as the data analysis method is applied. The respondents consist of 75 employees of Aceh Tourism Department and convenience sampling is utilised. This study finds that the role of IC, SpC and OCB in influencing organizational performance are proved to be positive and significant. Simultaneously, the influence of IC, SpC and OCB are able to explain and influence the organizational performance variable (73.3%). Hence, Banda Aceh Tourism Department should focus on building organizational resources, providing various skills and implementing reward systems for outstanding employees. Realizing and reinforcing Islamic organizational culture as the basis for of employee behavour and identity. Establish cooperation between agencies related to the development of sharia tourism in Banda Aceh. The achievement of performance for non-profit organizations is not assessed by how much profit the company generates but rather on how the community feels satisfied with the services and pro-people policies given by the organization.