<![CDATA[This study aims to examine and analyze the effect of Business Culture Based on the Local Values of Tana Toraja and Business Digitalization on Business Sustainability among Micro, Small, and Medium Enterprises (MSMEs) in Tana Toraja Regency. This study employed a quantitative research method. Data were collected through questionnaires distributed to 125 MSME owners in Tana Toraja Regency. The data were analyzed using multiple linear regression analysis with the assistance of the Statistical Package for the Social Sciences (SPSS). The results showed that Business Culture Based on the Local Values of Tana Toraja had a positive and significant effect on Business Sustainability. Business Digitalization also had a positive and significant effect on Business Sustainability. Simultaneously, Business Culture Based on the Local Values of Tana Toraja and Business Digitalization had a positive and significant effect on Business Sustainability. The Adjusted R Square value of 0.409 indicates that the two independent variables explained 40.9% of the variation in Business Sustainability, while the remaining 59.1% was influenced by other factors outside the research model. These findings indicate that strengthening the local cultural values of Tana Toraja, combined with the effective utilization of digital technology, can serve as an important strategy for enhancing the ability of MSMEs to maintain and develop their businesses sustainably in Tana Toraja Regency.]]>
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