The match between PSIM Yogyakarta and Borneo FC Samarinda ended 1-3 in favor of the visitors, demonstrating a clinical performance by Borneo FC. A substantial factor in their victory was their efficiency in front of goal. Despite having fewer opportunities, Borneo FC capitalized with three goals from their limited attempts. Their precision is highlighted by their ability to register goals early in both halves, setting the tempo and unsettling the home side.

PSIM Yogyakarta, while proactive in attempting to claw back into the match, suffered from inefficacy despite a higher number of corner kicks, ten compared to Borneo's two. This statistical advantage was undermined by poor execution and Borneo’s solid defensive setup. Yogyakarta's struggles in delivering decisive plays from set-pieces were evident, as they failed to translate these into tangible scoring opportunities.

Borneo FC's disciplined defensive approach also played a vital role. They maintained a well-organized backline, which not only avoided offsides but also limited PSIM's attacking threats to sporadic bursts, leading to only one consolation goal. In contrast, PSIM’s three offsides indicated a lack of cohesion and mistimed runs, further stifling their offensive efforts. Borneo's ability to handle the physicality of the game while only receiving one yellow card, compared to PSIM's two, underscores their tactical discipline and focus throughout the match.

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