This study aims to understand the meanings attributed to the values of siri’, lempu’, getteng, warani, and reso in women’s business governance in Lawallu Village. Local cultural values are viewed not only as integral components of social life but also as relevant sources of behavioral orientation in conducting business activities. The study employed a descriptive qualitative approach, with data collected through semi-structured interviews, observation, and documentation and analyzed through the stages of data condensation, data display, and conclusion drawing and verification. The findings indicate that siri’ is interpreted as a foundation for maintaining business honor and reputation; lempu’ is associated with honesty and integrity in business relationships; getteng reflects consistency and steadfastness in maintaining commitments; warani is associated with the courage to confront challenges and uncertainty; while reso reflects perseverance in conducting and sustaining business activities. These five values demonstrate the interconnectedness of cultural values, social relationships, and business management practices. The findings further indicate that cultural values can function as sources of informal governance that provide orientation for behavior and decision-making in women’s businesses. Accordingly, locally based business development should not be directed solely toward strengthening managerial skills but may also incorporate cultural values as social resources for developing sustainable business governance
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