Journal of Scientific Research, Education, and Technology (JSRET)

Anxiety Levels Related to the Impact of COVID-19 among Junior High School Students in Makassar, Indonesia

Jullen Putri Setyani Cotesea — 2026-10-22

This study sought to identify the distribution of anxiety levels among students at SMP Negeri 12 Makassar, Indonesia, during the COVID-19 pandemic in 2020. A quantitative descriptive approach was employed, involving 287 students from Grades VII to IX who were selected through stratified random sampling. Information was obtained through an online questionnaire using the 14-item Hamilton Anxiety Rating Scale (HARS). The collected data were examined using descriptive statistical analysis and summarized as frequencies and percentages. The findings revealed that 196 students (68.3%) were categorized as having no anxiety, 53 (18.4%) had mild anxiety, 21 (7.3%) had moderate anxiety, and 17 (6.0%) had severe anxiety. Although the majority of participants showed no anxiety, approximately one-third (31.7%) experienced varying degrees of anxiety. These results underscore the relevance of school-based psychological support and counseling services in addressing students’ mental health needs during public health emergencies. Nevertheless, because the study was conducted at a single school using a descriptive design, the findings cannot establish that the pandemic directly caused the anxiety experienced by the participants.

OfficeAsset Lab As Smart Learning Simulation Media For Vocational Students

Buyung Adi Dharma — 2026-10-13

The rapid development of digital technology has transformed office administration practices, requiring vocational education institutions to equip students with competencies in OfficeAsset Lab. However, learning activities in vocational schools are still frequently dominated by conventional methods that provide limited opportunities for students to develop practical digital skills. This study aimed to develop a OfficeAsset Lab learning media to improve students' competencies in managing office assets through an interactive digital learning environment. The study employed a research and development approach using the Analysis, Design, Development, Implementation, and Evaluation model. The product was validated by media and subject matter experts and subsequently tested through small-group and large-group trials involving vocational high school students. The collected data were analyzed using descriptive quantitative and qualitative techniques based on expert validation, student responses, and learning outcomes. The findings indicate that the developed learning media achieved a high level of validity in terms of content, design, functionality, and usability. The implementation results also demonstrate that the media effectively improves students' understanding of office asset management, enhances practical skills in digital documentation and inventory management, and increases learning motivation and engagement through interactive simulations. The developed learning media provides an authentic digital office experience that aligns with current workplace demands and supports competency-based vocational education. The novelty of this study lies in the integration of OfficeAsset Lab simulations into a comprehensive learning platform that combines interactive practice, digital documentation, and competency assessment to strengthen students' readiness for the digital workplace.

The Effect of Service Quality and Customer Reviews on Purchasing Decisions at Ria Cafe Boulevard Pizza in Makassar City

Verawati — 2026-10-29

This study aims to analyze the effect of service quality and customer reviews on purchasing decisions at Pizza Ria Kafe Boulevard in Makassar City. This research employed a quantitative approach with an explanatory research design. The sample consisted of 96 respondents selected using accidental sampling. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 30. The results showed that service quality had a positive and significant effect on purchasing decisions. Customer reviews also had a positive and significant effect on purchasing decisions. Simultaneously, service quality and customer reviews had a significant effect on purchasing decisions. The coefficient of determination (R²) of 0.619 indicates that service quality and customer reviews explain 61.9% of the variation in purchasing decisions, while the remaining 38.1% is explained by other factors not examined in this study. Thus, service quality and customer reviews are factors that contribute to consumers’ purchasing decisions at Pizza Ria Kafe Boulevard in Makassar City.

Modeling Smart Defense for Indonesia's Archipelagic Maritime Defense Strategy: A System Dynamics Approach

Joko Purnomo — 2026-10-21

This study develops a dynamic model for assessing and strengthening Smart Defense within Indonesia’s Archipelagic Maritime Defense Strategy (SPLN) in support of Indonesian Navy missions. The study addresses the complex interactions among technology, operational strategy, naval force posture, and threat perception in maritime defense capability development. A mixed methodological framework integrating Delphi assessment, Fuzzy Weighting, and System Dynamics was employed. Seven experts from relevant Indonesian Navy functions participated in the assessment. The Delphi process identified four principal dimensions: Technology, Operational Strategy, Indonesian Navy Posture, and Threat Perception. Fuzzy Weighting generated respective dimension weights of 0.27, 0.23, 0.26, and 0.24. These weights were incorporated into a System Dynamics model developed using Stella 9.1.3 and projected from 2023 to 2028. The baseline model shows that the Smart Defense capability index increases from 86.8% in 2023 to 88.8% in 2028, remaining within the Capable/Excellent category. Sensitivity analysis identifies Integrated System, Logistics, Integrated Fleet Weapon System (SSAT), and Maritime Cyber Security Threat as key variables. Among the policy scenarios, strengthening SSAT produces the largest improvement (+4.17%), followed by technological integration (+2.08%) and logistics (+0.27%).

Mood-Based Song Recommendation System Using TF-IDF and Cosine Similarity

Andri Riyan Dwi Putra Siregar — 2026-10-28

This study created a mood-based music recommendation system using a content-based filtering approach with TF-IDF and Cosine Similarity to handle the huge amount of digital music data. Using about 15,000 songs from Kaggle, the system processes metadata and audio features like valence, energy, danceability, and tempo, all implemented in a Python and Flask web app. The mix of text similarity and audio features works really well for giving spot-on recommendations, as shown by performance scores of 0.97 accuracy, 0.90 precision, 0.82 recall, and 0.86 F1-score. Plus, with a System Usability Scale (SUS) rating in the good range, the system is not just technically accurate but also super easy to use and well-liked by users.

The Strategic Role of Human Resource Management in Facing Digital Transformation and Industry 4.0

Sulistyo Anjarwati — 2026-10-13

Human resource management (HRM) has become one of the key strategic functions in supporting organizational transformation in the digital era and Industry 4.0. Higher education institutions are required not only to adopt digital technologies but also to develop human resources capable of adapting to rapid technological changes. This study aims to analyze the strategic role of human resource management in supporting digital transformation at Universitas Islam Balitar. A qualitative descriptive approach was employed using in-depth interviews, observation, and documentation. The participants consisted of the head of the human resources division, lecturers, and administrative staff selected through purposive sampling. Data were analyzed using the interactive model of Miles and Huberman, including data reduction, data display, and conclusion drawing. The findings reveal that digital transformation has been gradually implemented through the digitalization of academic and administrative services. Human resource management plays an important role in improving employees' digital competencies through training and continuous assistance. However, several challenges remain, including disparities in digital literacy, resistance to organizational change, and limited technological infrastructure. The study concludes that effective digital transformation requires strategic human resource management capable of integrating competency development, organizational culture, and technological innovation. These findings contribute to the development of strategic human resource management practices in higher education institutions undergoing digital transformation.

Digital and AI-Enabled Scaffolding in RPL Assessment: A Systematic Literature Review of Mechanisms, Evidence, and Design Principles

Fuad Abdillah — 2026-10-22

This study aims to synthesize the mechanisms, evidence, and principles of digital scaffolding design and artificial intelligence assistance in the assessment of Recognition of Prior Learning (RPL). The study employs a systematic literature review design, adhering to PRISMA 2020 reporting guidelines, with a publication deadline from January 2021 to September 2026. The initial synthesis of the selected literature combines thematic analysis of support mechanisms and structured analysis of evaluation results, distinguishing empirical evidence from conceptual propositions. Four mechanisms were identified: articulation of lessons learned from experience, portfolio development and evidence mapping, formative feedback, and interpretive support for assessors. The literature documented candidate readiness, narrative traceability, and document processing performance, but did not provide adequate evidence regarding improved validity and fairness of recognition decisions. Classification accuracy and annotation consistency measured outcomes that differed from the adequacy of competency evidence. The proposed originality lies in the integration of mechanisms, assessment tasks, evaluation results, and application conditions within a single analytical framework. The study contributes by clarifying the differences between presentation quality, evidentiary quality, and decision validity, and by formulating design principles regarding claim ownership, traceability, assistance adjustment, uncertainty, accessibility, and human accountability. Unfinished corpus selection and quality assessments limit the determination of effectiveness and generalization. This framework provides a basis for testing candidate and assessor support in a variety of RPL contexts.

Legal Review of the Role of Bawaslu in Election Supervision in Blitar City

Erwin Widhiandono — 2026-10-13

Election supervision is not only a enforcement function but also a socio-institutional mechanism to ensure election rules work in practice. This article aims to analyze the position, authority, and implementation of the role of the Blitar City Election Supervisory Agency (Bawaslu) in the 2024 Election and explain the socio-legal challenges that affect the effectiveness of supervision. The research uses an empirical/socio-legal approach with a descriptive qualitative design. The primary data consists of official Bawaslu Blitar City supervisory documents, which are analyzed alongside laws and regulations and scientific literature. Validity is carried out through source/document triangulation by comparing normative mandates, supervisory practice documents, and previous research findings. The analysis uses the legal culture perspective of Lawrence M. Friedman and public participation of Archon Fung. The results show that Bawaslu Blitar City has developed a supervisory pattern that combines prevention, vulnerability mapping, stage supervision, documentation, enforcement, coordination, and participatory supervision. However, there is a gap between das sollen and das sein, especially when legal norms are confronted with political culture, the potential for money politics, limited legal and digital literacy, and the complexity of digital space supervision. Participatory oversight through the media and stakeholders expands oversight capacity, but it needs to be geared toward informed, inclusive participation, and connected to institutional follow-up. This article asserts that the uniqueness of Blitar City is not solely explained by Bawaslu's normative mandate, but rather by the interaction between legal structures, institutional capacity, legal culture, and local participation networks.

Cost-Volume-Profit Analysis for Managerial Decisions at Ayam Penyet Surakarta in Medan

Angelica Grace Amelia Panjaitan — 2026-11-05

Small food businesses often set prices and targets by estimation, not systematic cost analysis. This descriptive quantitative case study applies cost-volume-profit (CVP) analysis to Ayam Penyet Surakarta, a five-item eatery in Medan, to estimate its break-even point, margin of safety, and operating leverage, and to test four operating scenarios and chicken price changes. Data came from an interview with the supervisor and two weekdays of direct observation (Monday–Tuesday, 5–6 October 2026). Monthly figures are extrapolated from the supervisor’s reported daily average over 28 operating days; they are not measured totals. Sales of IDR 68,880,000 yield a contribution margin of IDR 30,846,000 (44.8%) and operating income of IDR 14,923,708. Break-even is 4,915 units per month (about 176 per day) against assumed sales of 340 per day, giving a margin of safety of 48.4% and operating leverage of 2.07. A target profit of IDR 20,000,000 requires 11,087 units per month. Raising the nasi ayam penyet price gives the largest scenario gain, and each 10% change in chicken price shifts monthly profit by IDR 1,489,600. The business appears safe, but profit depends on one dish and the chicken price. Findings reflect one business, one month, one informant, and two observed days.

Permissive Parenting Style and Its Impact on Development of Children: Systematic Literature Review

Muhammad Alwan — 2026-10-22

Permissive parenting style is one of the parenting approaches that affects various aspects of children's development, such as academic, social, moral, and psychological aspects. However, findings regarding its impact are still diverse, so a Systematic Literature Review (SLR) is needed to obtain a more comprehensive picture. This study aims to identify, analyze, and synthesize the results of studies on the impact of permissive parenting on children's development. The literature search was conducted across various scientific databases by following the PRISMA guidelines. From 100 identified articles, 10 articles that met the inclusion criteria were obtained for analysis. The synthesis results show that permissive parenting tends to have less favorable effects on children's development, including low academic achievement, learning motivation, self-discipline, moral development, psychological health, as well as the ability to adapt and engage in social interaction. These findings indicate that parental warmth without being balanced with supervision, control, and the provision of clear boundaries may potentially hinder children's development optimally. Therefore, applying a balanced parenting style between warmth, communication, and supervision is necessary to support children's development comprehensively. The results of this study are expected to serve as a reference for parents, educators, and researchers in understanding the importance of appropriate parenting styles.

Indonesia's Multi Track Diplomacy in Protecting the Educational Rights of Indonesian Migrant Workers' (IMW) Children in Malaysia

Anbar Zahira — 2026-10-20

This study aims to determine the role of Indonesia's Multi Track Diplomacy in protecting the right to education of Indonesian migrant workers' (IMWs) children in Malaysia. A qualitative-descriptive approach was used, with data collected through interviews, document-based research, and internet-based research, focusing on four tracks of Multi Track Diplomacy: government, non-government/professional, private citizens, and research, training and education. The results show that the government track produced the establishment of the Indonesian School of Kota Kinabalu (SIKK), Community Learning Centers (CLC), and the Indonesian Community Center (ICC) through the Annual Consultation forum. The non-government/professional track is carried out by Humana, Sabah Bridge, NGO PERMAI, and YPPAI, which reach children in remote plantation areas through education services, training, advocacy, and repatriation scholarships. The private-citizen track is represented by local assistant teachers who support Indonesia-assigned teachers in the classroom. The research, training and education track is carried out through international community-service programs conducted by various Indonesian universities. Overall, Indonesia's Multi Track Diplomacy has proven effective in fulfilling the right to education of Indonesian migrant workers' children in Malaysia through the collaborative involvement of both state and non-state actors.

Time-Series Forecasting of Red Chili Prices in Bogor City Indonesia

Levana Masitajasmin Putri — 2026-11-05

Red chili is an important horticultural commodity in Indonesia, characterized by substantial price fluctuations that can affect household expenditure and food market stability. This study aims to forecast consumer-level red chili prices in Bogor City, Indonesia, using the Autoregressive Integrated Moving Average (ARIMA) method. The study uses 218 weekly price observations obtained from Statistics Indonesia (BPS) for the 2022–2026 period. The Box–Jenkins procedure was applied, including stationarity testing, model identification, parameter estimation, and diagnostic checking. The results indicate that the data became stationary after first-order differencing. Among four candidate models, ARIMA(3,1,1) was selected based on the lowest Akaike Information Criterion (AIC) and Hannan–Quinn Criterion (HQC), with values of 21.58900 and 21.61417, respectively. The model forecasts a gradual increase in red chili prices from 42,658 in the second week of February 2026 to 43,356 in the fourth week of December 2026, in the price units reported by BPS. These findings provide a local price outlook that may support consumer expenditure planning and market monitoring. However, forecast accuracy should be further evaluated using out-of-sample error measures, and future research may compare ARIMA with seasonal models and models incorporating external variables.

Hexahelix Communication Network Collaboration for Bengkulu Tourism Brand Identity

Lisa Adhrianti — 2026-10-21

This study aims to analyze the collaboration of the hexahelix communication network in building the brand identity of Bengkulu tourism. The long-term goal of this study is to provide strategic recommendations for stakeholders, including the government, academics, business actors, communities, media, and tourists, in strengthening the image and attractiveness of regional tourism through a collaborative approach based on strategic communication. Specific targets to be achieved include identifying the roles and contributions of each actor in the hexahelix network, evaluating the effectiveness of synergy between stakeholders in promoting Bengkulu tourism, and developing innovative and adaptive communication strategies to digital trends and tourism market needs. This study uses a qualitative approach with data collection techniques in the form of content analysis, in-depth interviews, and Focus Group Discussions (FGDs) with relevant parties, such as the Tourism Office, academics, tourism business actors, local communities, media, and tourists. The data obtained were analyzed thematically to understand the dynamics of collaboration in the Hexahelix communication network and its implications for strengthening the brand identity of Bengkulu tourism. The results of the study indicate that collaboration between actors is still partial and sporadic, so strong regulations, participatory communication patterns, and ongoing coordination are needed. The research recommendations are expected to be a reference in developing a more collaborative, creative, and sustainable promotional strategy to strengthen the position of Bengkulu tourism at the national and international levels.

Local Wisdom in Regional Literature of the Tolaki Tribe in the Frame of Medulu Mepokoaso (Unity and Solidarity)

Sulsalman Moita — 2026-10-29

This article aims to examine the values of local wisdom contained in the regional literature of the Tolaki Tribe and its relevance in strengthening the unity and solidarity of society. Regional literature is an important part of cultural heritage that not only functions as a medium of entertainment and aesthetic expression, but also as a means of inheriting values, norms, and views of society from generation to generation. In the context of the Tolaki community, cultural values reflected through traditional expressions, folklore, proverbs, and oral literature have a strategic role in building social solidarity, strengthening intergroup relationships, and maintaining the harmony of community life. This research uses a qualitative approach with a descriptive method through interviews with informants, documentation, and tracing of various sources related to Tolaki culture. The analysis is carried out by identifying, classifying, and interpreting local wisdom values related to togetherness, mutual cooperation, respect for others, deliberation, and collective responsibility. This study places the philosophy of Medulu Mepokoaso as one of the foundations of cultural values that represent the spirit of unity, togetherness, and unity. These values are relevant to strengthen social integration in the midst of social change, the development of digital technology, and increasing societal diversity. The preservation and development of regional literature needs to be carried out through education, cultural activities, digital documentation, and the involvement of the younger generation.

Legal Study on the Implementation of Regional Regulations on Public Order in Blitar City

Weppy Susetiyo — 2026-10-13

This study analyzes the implementation of Blitar City Regional Regulation Number 1 of 2017 concerning Public Order and Peace and the factors influencing its enforcement effectiveness. The study employed an empirical juridical method with a qualitative approach. Primary data were obtained through interviews with Civil Service Police Unit (Satpol PP) officers, the public, and informal business actors, as well as through observation; secondary data were obtained from laws and regulations, government documents, and scientific literature. The results indicate that enforcement of the Regional Regulation has been carried out through patrols, warnings, enforcement, socialization, and guidance. However, violations continue to recur, particularly related to the use of public space by street vendors and illegal parking. The main obstacles include limited apparatus resources, inadequate supporting facilities, low understanding and awareness of the law, and conflicts between demands for order and the economic needs of informal business actors. Analysis using the theory of law enforcement effectiveness and legal system theory indicates that the most decisive issue lies in the interaction between the enforcement structure, regulatory substance, and the legal culture of the community. These findings are also relevant to the regulatory evaluation process in Blitar City that continues with the drafting of a new Regional Regulation. The study recommends strengthening outreach and the capacity of Public Order Agency (Satpol PP), providing alternative business and parking locations, cross-regional coordination, and consistent, proportional, and participatory enforcement.

Price Perception and Brand Image as Determinants of Skincare Purchase Decisions among University Students

Sherli Agustiyani Bajus — 2026-10-28

This study aims to analyze the influence of price perception and brand image on the purchasing decisions for Glad2Glow skincare products among students of the Entrepreneurship Study Program at Universitas Negeri Makassar. The study employs a quantitative approach with a sample of 84 respondents selected using purposive sampling. Data collection was conducted via questionnaires, while data analysis utilized multiple linear regression with the aid of SPSS version 30. The results indicate that price perception and brand image each have a positive and significant partial effect on purchasing decisions. Simultaneously, both variables also exert a positive and significant influence on purchasing decisions for Glad2Glow skincare products. The coefficient of determination value of 90.8% indicates that purchasing decisions can be explained by price perception and brand image, while the remaining 9.2% is influenced by factors outside the scope of this study. These findings demonstrate that the more favorable the perception of price and brand image regarding Glad2Glow, the higher the likelihood of students purchasing the product.

Legal Review of the Implementation of Regional Regulations on Waste Management in Blitar Regency

Nanang Rudi Hartono — 2026-10-13

Waste management is one of the main challenges in sustainable development that requires regulatory support and effective policy implementation at the regional level. Blitar Regency has established Regional Regulation Number 10 of 2011 concerning Waste Management as the legal basis for implementing environmentally sound waste management. However, the effectiveness of the regulation's implementation still faces various obstacles in practice. This study aims to analyze the implementation of Blitar Regency Regional Regulation Number 10 of 2011 and identify factors that influence its effectiveness. The study uses an empirical juridical approach with qualitative methods. Data were obtained through in-depth interviews, observations, and documentation studies with informants consisting of Environmental Agency officials, waste management officers, waste bank managers, and the community. Data analysis was conducted using the Miles and Huberman interactive model. The results show that the legal substance of the Regional Regulation has comprehensively regulated waste management, but its implementation has not been optimal due to low community participation, limited facilities and infrastructure, and weak law enforcement. Based on Soerjono Soekanto's theory of legal effectiveness, successful implementation is influenced by the legal substance, law enforcement officers, supporting facilities, the community, and legal culture. This study recommends strengthening law enforcement, improving infrastructure, and empowering communities to create an effective and sustainable waste management system

The Influence of Islamic Leadership Style and Islamic Work Ethics on Job Satisfaction

Asep Nasrulloh — 2026-11-05

This study aims to analyze the influence of Islamic Leadership Style and Islamic Work Ethics on Job Satisfaction among employees of a manufacturing company in Bandung (PT. XYZ). This study utilizes a quantitative approach with descriptive and verificative methods. Primary data were collected through questionnaires distributed to 199 employee respondents selected using Slovin's formula from a total population of 395 employees. Data analysis techniques include descriptive analysis, validity and reliability tests, classical assumption tests, multiple linear regression analysis, and the coefficient of determination. The results indicate that Islamic Leadership Style and Islamic Work Ethics are perceived in a very good category within the company. Partially, Islamic Leadership Style has a positive and significant effect on Job Satisfaction (t = 12.28, p < 0.001, R² = 0.43). Similarly, Islamic Work Ethics has a positive and significant effect on Job Satisfaction (t = 10.73, p < 0.001, R² = 0.37). Simultaneously, Islamic Leadership Style and Islamic Work Ethics significantly influence Job Satisfaction (F = 112.43, p < 0.001) contributing 53% (R² = 0.53), while the remaining 47% is influenced by other unexamined factors. These findings emphasize the importance of integrating spiritual and ethical values into leadership and organizational culture to enhance employee job satisfaction.

Factors Influencing Work Life Balance Among Early Adults: A Literature Review

Dinda Akila Galuh Pramesty — 2026-10-27

Work-life balance is an individual’s ability to balance work and personal life, which affects well-being and work productivity. Poor work-life balance in early adulthood may lead to stress, fatigue, and lower job satisfaction. This literature review aims to identify factors influencing work-life balance among early adults through a Systematic Literature Review (SLR). A total of 13 national and international journal articles published between 2016 and 2025 were analyzed through article selection, data extraction, and thematic synthesis. The results show that personality traits are the most dominant factor, particularly neuroticism and extraversion. In addition, emotional intelligence, psychological capital, emotional labor, and job-related factors such as workload, work-related stress, and organizational support also play a role. Contextual factors, such as lifestyle behaviors and blurred work-life boundaries, also influence work-life balance. Overall, work-life balance in early adulthood is influenced by the interaction of internal and external factors.

Legal Analysis of Child Protection in Blitar City Based on Statutory Regulations

Eko Yuliastuti — 2026-10-13

Child protection is the responsibility of the state, local government, community, family, and all stakeholders as mandated in various laws and regulations. This study aims to analyze the implementation of child protection in Blitar City based on Law Number 35 of 2014 concerning Child Protection, Blitar City Regional Regulation Number 3 of 2023 concerning Gender Mainstreaming and Fulfillment of Children's Rights, and Blitar Mayor Regulation Number 20 of 2023 concerning the Implementation of Child-Friendly Cities. The study uses an empirical juridical method with a qualitative approach through documentation studies and in-depth interviews with informants selected purposively. The results show that the Blitar City Government has implemented various child protection programs through the Children's Forum, Child-Friendly Schools, victim assistance services, child protection outreach, and strengthening the Child-Friendly City Task Force. However, various cases of violence against children, bullying, neglect, and sexual violence are still found, indicating a gap between legal norms and their implementation in the field. Key obstacles include low public legal awareness, limited human resources for child advocates, and increasing threats to children in the digital space. This research confirms that effective child protection requires strengthened inter-institutional coordination, increased community participation, and optimized implementation of regional policies on a sustainable basis.

Buffering MSMEs Against Economic Shocks: The Synergistic Role of Tax Incentives, Financial Digitalization, and Operational Efficiency in Indonesia

Rizal — 2026-10-29

This study aims to analyze the effect of tax incentives, financial digitalization, and operational cost efficiency on the resilience of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, while also testing the mediating role of financial digitalization in the relationship between tax incentives and MSME resilience. Using balanced panel data from 34 Indonesian provinces during the period 2017-2024 (272 observations), this study applies the Random Effect Model (REM) for the first path equation and the Fixed Effect Model (FEM) for the second path equation based on the results of the Chow Test and the Hausman Test, supplemented by the Sobel Test to test the mediation effect. The results show that partially, tax incentives have no significant effect on financial digitalization (coefficient = 0.2502; p = 0.6328), financial digitalization has a significant negative effect on MSME resilience (coefficient = -0.0045; p = 0.0000), and operational cost efficiency has a positive and strong significant effect on MSME resilience (coefficient = 0.3527; p = 0.0000). Simultaneously, all three variables significantly influenced MSME resilience (F = 21.0829; p = 0.0000). The mediating effect of financial digitalization was not proven significant (Z = -0.4752; p = 0.6346), because the path from tax incentives to financial digitalization was not significant even though the path from financial digitalization to MSME resilience was significant. The R-square (within) value of 21.21% in the second path equation indicates that this model has quite good explanatory power regarding the variation in MSME resilience over time within one province. The findings regarding the negative impact of financial digitalization emphasize the need for a more cautious policy approach, which not only encourages the adoption of financial technology alone, but also ensures the readiness of managerial capabilities and financial literacy of MSMEs so that the benefits of digitalization can truly be converted into business resilience.