Understanding the Influence of Acehnese Cultural Values on SMEs Sustainability Practices

Small and medium enterprises (SMEs) are vital drivers of economic growth and custodians of cultural heritage in Indonesia. However, implementing sustainability remains a significant challenge for many SMEs. Prior studies have documented the role of Acehnese cultural values—religious devotion, community solidarity, and environmental respect—in shaping entrepreneurial behavior and work ethic. Nevertheless, how these cultural characteristics translate into concrete sustainability practices remains insufficiently explored. However, the correlation between these characteristics and sustainability practices remains underexplored. This study investigates how these cultural values influence sustainability practices among Acehnese SMEs. Using a qualitative case study approach, data were collected through in-depth interviews with local owner-managers and extensive field observations. The results indicate that Acehnese cultural values positively influence the sustainable entrepreneurial orientation of SME owner-managers in managing their sustainability performance. The Acehnese cultural values are adapted from religious beliefs and community norms. These cultural values serve as guiding principles in aligning business operations with ethical and sustainable goals. This research contributes to the growing discourse on culturally embedded entrepreneurship by offering localized insights into sustainability rooted in religious and communal frameworks.