Micro, Small and Medium Enterprises (MSMEs) have a major role in most economies in developing countries and their improvization determined by the Government's commitments. MSMEs had got impact of the Covid 19 Pandemic so that their financial performance had decreased due to the government policy in imposition of restrictions on community activities (PPKM). MSME's financial performance can be determined by MSMEs strategies and one of populer is the digital implementation in their business process for increasing the competitive advantage. This study aims to examine the role of digital strategy on financial performance that mediated by competitive advantge in MSMEs. The sample are selected owner MSMEs as respondents from some sub-districts of Subang. The quesionare analyzed by Method of Successive Interval (MSI), then processed with regresion model and sobel test for testing the hyphoteses. The results showed that MSME’s digital strategy has significant impact on incresing their competitive advantage. Furthermore, MSMEs’s financial performance depend on their quality of digital strategy and competitive advantage. The implication of finding is that MSMEs must be able to optimize their digital strategies for taking a lot of opportunities from their competitive advantages to improve the financial performance. Keywords: Strategy Digital, Competitive Advantage, Financial Performance, MSMEs