<![CDATA[The lifestyle cafe in Makassar city experiences high volatility driven by algorithmic social media trends, creating an operational paradox where massive digital visibility does not automatically secure long-term financial survival. This study explores how breakthrough lifestyle cafes synthesize aggressive digital branding strategies with intuitive, informal accounting controls to sustain crisis resilience. Adopting a qualitative exploratory framework, data were gathered through semi-structured interviews and field observations across 15 high-traffic, viral cafes in Makassar. The findings reveal that digital branding is highly effective for short-term customer acquisition; however, the resulting erratic demand spikes trigger intense liquidity stress. To maintain agility, local entrepreneurs bypass structured corporate accounting, instead adopting intuitive cost management, mental budgeting, and real-time cash maneuvering. This study bridges behavioral accounting and digital marketing, demonstrating that operational endurance in modern micro-retailing depends on balancing aggressive external digital visibility with highly flexible, experience-driven internal cost adjustments. These dynamics present alternative pathways for micro-enterprise resilience without relying on rigid administrative compliance.]]>
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