Many businesses have been severely impacted by the COVID-19 pandemic, including those in the catering, hotel, and tourism industries. As a result, in addition to posing a threat to public health, COVID-19 has caused economic losses. VUCA must be resilient enough to survive in the current pandemic situation. This study focused on four four-star hotels in Makassar, namely Hotel Gammara, Hotel Citadines, Hotel Mercure, and Hotel Harper Perintis. Questionnaires and interviews were used to collect the data. 138 out of 187 people filled in the questionnaire. Structural equation modeling was used to analyze the data. The findings of this study have implications for researchers, hoteliers, and policymakers, particularly in terms of increasing competitiveness through entrepreneurship development. Keywords: strategy, entrepreneurship, hotel, VUCA era