PERTANIKA JOURNAL OF SOCIAL SCIENCES AND HUMANITIES

Company values and beliefs are the grounds on which a company can develop their strategy, build their structure, and establish their processes. These values and beliefs manifest in their business practices and become critical aspects for the company to attain their goals. In small and medium entrepreneurial business, culture becomes a vital role that drives their success in limited capacity and resources. We estimated our model using the partial least squares method and gathered data from 137 digital entrepreneurial firms within six months using both offline and online methods, using the Hofstede Multi Focus Model as a framework to attribute the practice-culture. The results show that there are three dominant practices reflected in start-ups that have a significant relationship with organizational competitiveness and performance: results-oriented, pragmatic approach to the customer, and professionalism. This study contributes to a more comprehensive understanding of entrepreneurial firm practices from the human resources and organizational perspectives.