AbstractToday, cemara udang, a local name for beach sheoak (Casuarina equisetifolia), has been extensively distributed along the Southern Coast of Yogyakarta, Indonesia, both in the rows formation and in individuals. After its first establishment in Samas Beach by Universitas Gadjah Mada in October 1996, cemara udang has provided benefits especially for coastal inhabitants. New social values were also set up by coastal inhabitant to sustain the use of cemara udang. We investigated and interviewed 200 respondents along the Southern Coast of Bantul Regency, Yogyakarta, during April-May 2012. A questioner was used to guide the interview in order to find out the detail of social values set up. The interview results confirmed that cemara udang was an important species in the coast for windbreak (40.5%); suitable for green landscape, better tourism and culinary (36%); shade trees (34%); and others. The benefits of cemara udang caused close relationship between coastal inhabitants and this species. This relationship was also reflected within the names of food stalls, beach, and new local names such as cemoro laut (19%) and cemoro pantai (1%). There was a little perception difference between respondents in understanding the prohibition limits related to the use of cemara udang. Most of them understood the prohibition was prohibited to damage (29%), followed by to cut (19%), to take (13%), and others. Based on the social value set up, if damage occured, coastal inhabitant will be sanctioned by the replacement of 10 seedlings of cemara udang, not prioritized to get the government's support, and not getting an area in the coast. Nowadays the coastal inhabitant can not directly take a part of cemara udang in a live form. Moreover they have commitment to produce more cemara udang seedlings.