The characteristics of the respondents in this study are related to individuals classified as the labor force category, as defined by (Statistik, 2022). This category includes individuals in the workingage population who fall into two groups: the labor force and those who are not in the labor force. Following international standards, the workingage population in Indonesia includes individuals aged 15 years and above. The labor force is made up of individuals who are currently employed as well as those who are looking for work, with the latter classified as open unemployed. In contrast, individuals not in the labor force include college students, housewives, retirees, and others.

(Nasional, 2018) further categorized Indonesia's population into seven age groups in the Integrated Poverty Analysis and Evaluation Budgeting Planning System [SEPAKAT], with the workforce specifically covering the age 15 to 54 years, ranging from young adults to pre-retirement age. The sample for this study was obtained through purposive sampling technique, consisting of 216 respondents (Barbeau et al., 2019), which were characterized as follows: 1) Indonesian citizens; 2) Male or female; 3) Aged 18 years or older who are actively looking for work; 4) Individuals who have previous work experience in Indonesia or abroad; and 5) Those who have experienced job loss or involuntary dismissal that is not of their own volition and haven't gotten a new job.

This study examines gratitude's impact on depression, with cognitive flexibility as a moderator variable. Data for the three research variables were collected using a scale or psychological questionnaire adapted to Indonesian. The data collection process began with the collection of sociodemographic information, including the respondents' age, gender, marital status (e.g., unmarried, married, widowed/widower), and education level. Depression measurement was carried out using the Depression Anxiety Stress Scale-42 (DASS-42) compiled by Lovibond and Lovibond (1995). This scale was adopted by Damanik (2006) and it has a depression subscale consisting of 14 items. The subscales are dysphoria, despair, life devaluation, low self-esteem, lack of interest/engagement, anhedonia, and inertia. The DASS-42 scale has a reliability coefficient 0.948 (Damanik, 2006). An example of a DASS statement item on the depression subscale would be "I can't feel positive feelings at all". Each scale has a score range of 0 to 3, represented by a choice of 'never, sometimes, often, and very often' answers. The results of the scale test showed that the seven factor-correlated model (Figure 1) was fit according to the data (X² = 111, df = 52, p < 0.001, RMSEA = 0.077 [95% CI = 0.055 – 0.099], SRMR = 0.039, CFI = 0.966, TLI = 0.941), with a loading factor value of p < 0.001 (Table 1).

Data on cognitive flexibility were collected using the Cognitive Flexibility Inventory (CFI) developed by (Dennis & Vander Wal, 2010). (Rahayu et al., 2022) adapted this scale to Indonesian, comprising 15 items. This scale shows a reliability coefficient of 0.866 and a validity coefficient of 0.70, focusing on two aspects of cognitive flexibility: the alternative and control subscale.

Alternative subscales measure the capacity to consider various explanations for life events and human behavior and develop diverse solutions to challenging situations. In contrast, the control subscale assesses the tendency to view difficult situations as controllable. For example, item 3 on the alternate subscale states, "I seek additional information before determining the cause of the behavior." In contrast, item number 1 on the control subscale states, "I have difficulty making decisions when faced with difficult situations." The CFI scale uses a Likert-type response format ranging from strongly disagree (score 1) to agree strongly (score 5). The results of the scale trial showed that the two factor-correlated models (Figure 2) fit very well with the data (X² = 99.3, df = 80, p = 0.071, RMSEA = 0.074 [95% CI = 0.055 – 0.093], SRMR = 0.069, CFI = 0.944, TLI = 0.934), with the loading factor significance (p < 0.001, (Table 2), which confirmed the validity of all scale items. Furthermore, the cognitive flexibility scale showed strong internal consistency, both in individual factors (alternatives: a = 0.925, w = 0.902; controls: a = 0.881, a = 0.880) and across the total scale (a = 0.887, w = 0.893). These findings suggest that the scale has strong item-level reliability (a) and construct-level reliability (w), effectively measuring the concepts in question.

Other scale used in this study is the Gratitude Scale in Indonesia, developed by Rusdi et al. (2021), to determine Gratitude. This scale evaluates two dimensions of gratitude: al-shukr al-dakhilliyah (internal factors) and al-shukr al-kharijiyah (external factors). This scale shows high reliability, with Cronbach's alpha of 0.863. The scale consists of 10 items that are positively framed, such as "When I receive a blessing from someone, I repay it with good deeds" or "I always praise God/ God during worship." Respondents rated each statement on a 7-point scale, ranging from "strongly disagree" (score 1) to "strongly agree" (score 7). The results of the scale factor analysis support the two factor-correlated fit model, which shows good compatibility with the data (X² = 61.4, df = 30, p < 0.001, RMSEA = 0.078 [95% CI = 0.034 – 0.117], SRMR = 0.034, CFI = 0.980, TLI = 0.970), with a significant loading factor value at p < 0.001. In addition, the scale showed strong internal consistency, with Cronbach's alpha and omega values showing reliability on both intrinsic factors (a = 0.871, w = 0.871) and extrinsic factors (a = 0.946, w = 0.921), as well as for total scales (a = 0.947, w = 0.950). Cronbach's alpha value reflects excellent internal reliability, which signifies that the items reliably measure the same construct. In contrast, the omega value indicates construct-level reliability, which indicates the consistency of the scale in measuring the overall gratitude construct.

This research process is divided into several stages. First, the research problem is identified, and the relevant variables are determined. In this study, depression was established as the main research problem, while cognitive flexibility was identified as a moderate variable that influenced the relationship between gratitude and depression.

The selection of these variables follows the analysis of the phenomenon and the development of a research framework. Second, the research proposal is prepared to outline the problem, review theoretical perspectives, and detail methodological measures to ensure objective data acquisition. Third, measurement instruments are developed for data collection, usually in scales or questionnaires. It involves identifying or creating tools that effectively capture the specified variables. Fourth, approval to conduct research was obtained from the Research Ethics Committee of the Faculty of Psychology and Socio-Cultural Sciences, Islamic University of Indonesia, with certificate number 890/DEK/70/DURT/III/2024. Fifth, measurement instruments are distributed to research participants through cooperation with organizations such as political parties with access to labor groups, Legal Aid Institutions that deal with labor issues, and labor unions. In addition, the instruments are disseminated through social media platforms such as Facebook, Twitter, and WhatsApp to reach a wider base of respondents. The collected data is then analyzed to obtain results. Finally, research reports are prepared and presented by the standards set by the Faculty of Psychology and Socio-Cultural Sciences, Islamic University of Indonesia, and manuscripts are prepared to be submitted to scientific journals for publication.

The study began with a descriptive statistical analysis to characterize the participants and examine the main tendencies to understand the distribution of the research data. The next step includes testing the normality of the data and multicollinearity, which are prerequisites for inferential analysis. After this test, the correlation and difference between the main variables were assessed. This study answers the research hypothesis through moderation analysis using structural equation modeling. All statistical analyses were performed using the Jamovi software, version 2.3.21.

The study examined three variables: gratitude, cognitive flexibility, and depression among all respondents, as summarized in Table 4. In terms of gratitude variables, participants (N = 216) achieved an average score (M) of 4.977 with a standard deviation (SD) of 0.931, indicating a high level of gratitude. Participants (N = 216) reported a mean score of 3.441 with an SD of 0.527 for the cognitive flexibility variable, indicating relatively strong and stable cognitive flexibility. Regarding the depression variable, the average score was 0.598, with an SD of 0.524, reflecting generally low and consistent levels of depression among respondents. However, due to insufficient female respondents (N = 28), descriptive statistical analysis did not perform a comparative test based on gender. As a result, more research is needed to explore trends related to differences between the genders in these variables.

Moderation analysis is performed after testing key assumptions, including normality and multicollinearity, to ensure data quality and minimize measurement bias. The results of the normality test (Table 5) showed that the data were normally distributed (KS = 0.089; p = 0.066 > 0.050), with slope values in the acceptable range from -3 to 3 (Heidary et al., 2022). The results of the multicollinearity test (Table 6) showed no significant measurement bias in the study variables, particularly between gratitude and cognitive flexibility about depression (VIF = 1.10; Tolerance = 0.910).

Further, the relationships between variables were examined using Pearson correlation analysis Table 7. The results revealed a positive and significant correlation between gratitude and cognitive flexibility (r = 0.301; p < 0.001), while no significant correlation was found between gratitude and depression (r = -0.008; p = 0.906). In addition, cognitive flexibility was found to have a significant negative correlation with depression (r = -0.276; p < 0.001).

The research hypothesis was examined using moderation analysis to test the effects of gratitude and cognitive flexibility interactions on depression. As presented in Table 7, gratitude alone had no significant impact on depression (B = 0.005, p = 0.947), leading to the rejection of the first hypothesis. However, further analysis showed a significant interaction effect between gratitude and cognitive flexibility on depression (B = -0.121, p = 0.041), thus supporting the second hypothesis. The interaction plot further corroborates these findings, describing the relationship dynamics between variables. Figure 4. showed that respondents who showed high levels of gratitude but low cognitive flexibility still experienced increased levels of depression. In contrast, respondents with high gratitude and high cognitive flexibility showed a decrease in depression. This interaction suggests that cognitive flexibility may play a role in moderation in the relationship between gratitude and depression.

The results of the tests presented in Table 8 show that gratitude (K) has no significant effect on depression (D) (B = 0.005, p = 0.947), so the first hypothesis is rejected. However, the analysis of moderation with the General Linear Model (GLM) showed interesting results, where the stages in the test used the interaction between Gratitude (K) and Cognitive Flexibility (FK) incorporated into the model to test how much FK moderated the relationship between K and D ((Aiken & West, 1991); (Hayes, 2018)). The model uses the Enter method in multiple regression, which allows direct analysis of the effects of moderation without automatic variable selection. The test results showed that the interaction of K and FK was significant (B = -0.121, p = 0.041), thus confirming the role of FK as a moderator in the relationship, or it could be interpreted that the effect of gratitude on depression depends on the level of cognitive flexibility. This approach is in line with (Aiken & West, 1991), who emphasized the importance of understanding the combined effects between independent and moderate variables, and (Hayes, 2018), who recommended regression with interactions as a valid method in moderation analysis.

The interaction plot further corroborates these findings, describing the relationship dynamics between variables. Figure 4. showed that respondents who showed high levels of gratitude but low cognitive flexibility still experienced increased levels of depression. In contrast, respondents with high gratitude and high cognitive flexibility showed a decrease in depression. This interaction suggests that cognitive flexibility may play a role in moderation in the relationship between gratitude and depression.

This study aimed to examine the role of cognitive flexibility as a moderator in the relationship between gratitude and depression among individuals who experienced job loss. Before testing the main hypothesis, several minor hypotheses were tested by the researchers: 1) there were no significant negative effects of gratitude on depression; 2) cognitive flexibility has a significant negative effect on depression; and 3) cognitive flexibility moderates the relationship between gratitude and depression, potentially influencing the strength or direction of gratitude's impact on depressive symptoms.

Regarding the effect of gratitude on depression, some previous studies have given mixed results. In general, many studies show a negative influence of gratitude on depression (Hao et al., 2022) (Lambert et al., 2012). However, some studies have found that gratitude does not significantly influence depression ((Iodice et al., 2021); (Kerry et al., 2023); (Wood & Tarrier, 2010)). The study found that gratitude had no significant effect on depression, so the first hypothesis in this study was rejected. Thus, the results of this study are in line with the research of (Wood & Tarrier, 2010), (Iodice et al., 2021), and (Kerry et al., 2023)

Gratitude can improve a person's quality of life ((Cahyandari, 2015); (Jung & Han, 2017)) and psychological well-being (Rahman et al., 2022), as well as providing peace of mind (Tomczyk et al., 2022). Some effects of gratitude suggest that it only acts as a protective factor against negative risks of depression, such as suicide (Sánchez-Álvarez et al., 2020) and work stress (Leguminosa et al., 2017) and can strengthen self-love (Petrocchi & Couyoumdjian, 2016).

The study found that gratitude did not have a significant effect on reducing depression in individuals who experienced job loss. This result may be due to the huge impact of losing a job as an important event in life, where gratitude alone may not be enough to relieve symptoms of depression. While gratitude has the potential to evoke positive emotions, gratitude does not seem to be enough to relieve the symptoms of depression that arise due to uncertainty surrounding financial stability and social status. The complexity of these stressors likely reduces gratitude's effectiveness in coping with the psychological distress associated with unemployment.

This study further shows that cognitive flexibility is inversely related to depression. In particular, cognitive flexibility significantly alleviates depressive symptoms in individuals who have lost their jobs. This ability allows individuals to alter their cognitive strategies when faced with new and unexpected circumstances associated with psychopathology, such as depressive symptoms ((Clarke & Kiropoulos, 2021); (Yazar & Meterelliyoz, 2019)). (Stange et al., 2016) state that cognitive rigidity, or inflexibility, contributes to depression by impairing an individual's capacity to solve problems and adapt to the demands of changing situations. This cognitive rigidity often manifests as contemplation, a cognitive vulnerability to depression that reduces the ability to solve problems and maintain a depressed mood.

Cognitive flexibility allows individuals to adopt new perspectives and consider various alternatives. This ability is also an important foundation that enables cognitive restructuring. Cognitive flexibility is an important skill in cognitive restructuring, as cognitively flexible individuals can abandon rigid or negative beliefs and replace them with more adaptive views. Even cognitive flexibility can also encourage an individual's ability to use emotional-cognitive regulation strategies (Min et al., 2013), such as refocusing on planning, conducting positive reassessments, reflection and reconfiguring response sequences (Dajani & Uddin, 2015), so that it can increase resilience and reduce depression (Zarei et al., 2018).

Individuals who experience depression have negative perceptions of themselves, their environment, and their future. They often perceive their environment as an insurmountable obstacle, leading to a constant feeling of failure and loss. This view fosters a sense of hopelessness about the future and a belief that their efforts to improve their circumstances will be futile. Such negative and rigid mindsets distort events and reinforce unhealthy beliefs about oneself, the surrounding environment, and one's prospects (Aslan & Turk, 2022). When these thoughts are critically evaluated and modified with a realistic and flexible approach, they can improve emotional and behavioral responses, thereby reducing depressive symptoms.

The findings of this study suggest that cognitive flexibility serves as a moderation factor in the relationship between gratitude and reduced depression. In particular, gratitude, in the absence of adequate cognitive flexibility, does not significantly alleviate depressive symptoms. However, when gratitude is combined with high cognitive flexibility, it allows individuals to better cope with stress and reframe negative situations from a more constructive perspective. This adaptive response facilitates more effective management of emotions and challenges, leading to a greater reduction in depressive symptoms.

The interaction of gratitude with cognitive flexibility expands a more dynamic understanding of gratitude, particularly in Islamic Psychology. With high cognitive flexibility, individuals can interpret gratitude more broadly and flexibly. Individuals not only see gratitude as an effort to accept a situation but can also relate it to other behaviors, such as an attempt to recover from the condition, which in turn can protect against the risk of depression, especially in job loss situations. Individuals with low cognitive flexibility tend to associate gratitude narrowly with purely religious aspects. In difficult circumstances, individuals may view the situation as something to be accepted without seeking other solutions, which can hinder their ability to cope with depression, especially when experiencing a loss of source of income.

The study's findings underscore the need to adopt a holistic approach when designing interventions to improve the mental well-being of individuals facing job loss. While fostering gratitude is beneficial, developing cognitive flexibility should also be considered an important component of such interventions. Improving cognitive flexibility can facilitate more effective adaptation to the changes and challenges associated with job loss.

This study has some limitations. Notably, the study did not consider variables related to sources of financial support or other financial reserves that respondents might have in response to job loss. Additional financial resources, such as spousal support or income from a side business before losing a job, are thought to be able to affect the level of negative impact experienced significantly. Including these variables as moderators can provide a more comprehensive understanding of the impact on depression. Furthermore, the study had another limitation: the small number of female respondents (n < 30), which precludes parametric statistical tests. As a result, this study was unable to adequately explore potential gender differences in the role of cognitive flexibility as a moderator of the association between gratitude and depression after job loss.