This research aims to analyze the professional online teaching and learning based on integrated of intelligence quotient, emotional quotient, spiritual quotient. Data were collected from 146 Population at Diploma Business Administration Programme in Bali State Of Polytechnic who already took 107 respondents using stratified random sampling technique. This research used quantitative study using a questionnaire developed from several existing scales and Multiple Regression analyzed. The results indicate that Integrated of Intellectual Quotient, Emotional quotient, Spiritual quotient give positive and significance for Professional online teaching. The Result from the process to create the professional teaching based on Intellectual Quotient, Emotional quotient, Spiritual quotient of Business Administration Of Bali State of Polytechnic is dominated by Emotional Quotient (41%) and Intellectual Quotient (30%), Spiritual Quotient (29%), while Spiritual Quotient (SQ) becomes the support as it effects of all quotients.