The global industry development requires the business players always be ready for any challenges, able to increase their sustainable profit. Especially, in the airlines industry, such as PT. Garuda Indonesia, the company shall always be innovative and creative in catching up the opportunities to maintain its competitive advantage in the international market.Facing the competitive market in the airlines industry, PT. Garuda Indonesia in 1999 implemented the corporate restructuring as its efforts to increase the organizational functions. One of the effective organizational functions is combining the rigorous controlling with decentralization to maintain the corporate core values. This opinion supports that the corporate core value is the basic development through the sustainable organizational learning to be competitive final product.This research analyzes the organizational learning process in PT. Garuda Indonesia. The problem is how to identify the organizational learning process in the formulation of core competencies PT. Garuda Indonesia. ln details, the objective of the study is to analyze the resources and the ability to giving contribution for fomrrulation of core competencies, to analyze organizational learning system from 5 subsystem by Marquardt approach, to analyze what the core competencies itself by Hamel & Prahalad theory and internal services quality from working environment prespective.This research is descriptive research, i.e. research of independent variable without any comparison or combining with other variables without any comparison or combining with other variables. The location is in the whole business units and subsidiary of PT. Garuda Indonesia in Jakarta area, with the number of sampling is 100 employees proportionally. The analysis result of organizational leaming process profile, so that it can give contribution on potential resources to be the competitive final product.PT. Garuda Indonesia resources (core values) consist of airplane, infrastructure to airplane maintenance, training and development. PT. Garuda Indonesia also has qualified human resources, such as pilot, people who maintain the airplane, infomation technology and sustainable financial resources. All of the resources are well-managed and itegrated and through its learning are able to form the core competencies, and finally can be compete in international market, especially in plane maintenance services. Meanwhile, the other services still have to be well-developed, especially in the airline operation core business.Generally, PT. Garuda Indonesia have the infrastructure, such as well working environment, including effective communication among the employees, both vertically and horizontally, but there is lack of coordination among the business units. A comfort working environment supports the employees perfomance. it shows that PT. Garuda Indonesia has given the best internal services to create employees satisfaction, and automatically it influences the corporate profit.This core competencies analysis can formulate good organizational learning, so that it is valuable in giving creative and innovative contribution to be a competitive final product. The analysis that formulated by fourth-quadrant matrix approach is found that only mega opportunities has not fulfilled, which is new competencies in new market to face the future conditions. Generally, PT. Garuda Indonesia has positioned its business units and subsidiary in other opportunities in agenda quadrant of core competencies.Based on the results of this study, the writer is willing to give nomartive recommendations, such as: the initial organization learning process that implemented by corporate is well-being, so that in fomulation of core competencies and competitive final product needs continuous learning. The ultimate phase is top management always encouraging the employees as individual to increase their knowledge and skill, both formally and infomalIy, tacit and explicit knowledge creating.In order to achieving PT. Garuda Indonesia cision to be world class airways, it is necessary to establish the internal customer satisfaction, for example give broad opportunity to learn and enhance the employee skill, welfare improvement, integrating the system with human resources development.PT. Garuda Indonesia needs to identify the new core competencies with a creative and innovative learning continuously, and also makes the fundamental changes to be the the leader in the market, and develops its market share that will increase corporate profit in the future.