ABSTRACT : Micro, Small, and Medium Enterprises (MSMEs) in the garment sector play an important role in supporting local economic growth and employment opportunities in Indonesia. However, many garment entrepreneurs still face challenges related to low product quality, limited managerial capability, and unstable business income. This study aims to analyze the effect of Business Mentoring on Business Income through Product Quality as an intervening variable among garment entrepreneurs in Jurangmangu, South Tangerang, Indonesia. This study employed a quantitative approach using an explanatory research design. Data were collected from 100 garment entrepreneurs selected through purposive sampling techniques. The data analysis method used Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with the assistance of SmartPLS version 4 software. The results indicate that Business Mentoring has a significant positive effect on Product Quality. Furthermore, Product Quality significantly affects Business Income. Business Mentoring also has a direct positive effect on Business Income. In addition, the mediation analysis demonstrates that Product Quality significantly mediates the relationship between Business Mentoring and Business Income. These findings indicate that mentoring programs contribute to improving MSME income primarily through enhancing product quality and production capability. This study contributes theoretically to MSME management literature by emphasizing the strategic role of product quality as an intervening variable in the relationship between business mentoring and business income. Practically, the findings provide recommendations for policymakers and MSME development institutions in designing effective mentoring and empowerment programs for garment entrepreneurs.