This paper aims to investigate the effect of Digital Business Strategy, Mental Accounting, and Growth Mindset on MSMEs Business Performance. This research uses a quantitative method using questionnaires with 66 items. The sampling technique uses convenience sampling. This study uses a sample of 95 respondents from MSMEs operating in South Tangerang with minimum business age of 3 years. This study uses a statistical method with the IBM SPSS Statistics 28 program as a test tool. This study indicates that digital business strategy and growth mindset have a positive effect on business performance. Meanwhile, mental accounting does not affect business performance. This proves that entrepreneurs need knowledge and vision concerning digital transformation to drive competitive advantage. Entrepreneurs need to have creativity and innovation to enhance MSMEs' business performance to develop the business.