Moral structure represents one’s accumulative knowledge, experiences and moral feeling on the search of moral meaning throughout their life. In the field of moral psychology, psychological dilemma was repeatedly use as a device to assess and to engage individuals in moral discourse. This article focused on the study exploring the Intelligent Quotient (IQ), Emotional Quotient (EQ) and Spiritual Quotient (SQ) components embedded on the Malay Muslim moral structure presented in a series of moral dilemma. Data was taken from cognitive psychology points of view via an assessment processes employing quantitative and qualitative approaches to investigate the appropriateness of the dilemma presented, and the representation of the moral elements embedded in each dilemma penetrating Malay cultural context, believe system, tradition as well as religious value. The overall result of the study is highlighted, with great emphasis given to the strengths and weaknesses of employing hypothetical event on assessing students’ moral reasoning as well as describing the process involving the integration of IQ, EQ and SQ components in the search of moral meaning in one’s life. Hence, this leads us towards implementing psychological dilemma from the moral cognition perspective to benefit pedagogical practices in promoting moral development of the Malay Muslim students.