The purpose of this study is to describe how the learning process is based on the value of "Gotong royong" which occurs in the MSMEs community in order to face the challenges of high competition in the current era of globalization. Gotong royong is a principle of reciprocity. It means that it does not aim to get money or other materials but it is a hope that when needed there are those who help in the community of gotong royong. This study applied a qualitative method using case study approach. This study was conducted in the MSMEs community consisting of 43 members in various business in Malang of Indonesia. The data were gathered through indepth interview, observation and a group discussion. The learning process that occurs between the community members who are members of the community raises the value of gotong royong (mutual cooperation) in accordance with the vision and mission carried out. With this spirit of gotong royong, it can overcome the difficulties together to advance together in the face of globalization. From the learning model produced, it can be used as literature for policy holders such as the cooperative and community service agencies in developing the community based on the cultural perspective of gotong royong that is characteristic of Indonesian. The essence of this cultural value is a driving force for common progress which is the philosophy of the development of the people economy.