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Growing Science » Authors » Pius Lustrilanang

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Sort articles by: Volume | Date | Most Rates | Most Views | Reviews | Alphabet
1.

The mediating role of financial management skills: Examining the impact of e-government adoption and social support on financial resilience Pages 711-720 Right click to download the paper Download PDF

Authors: Pius Lustrilanang, Suwarno Suwarno, Firdaus Amyar, Renny Friska

DOI: 10.5267/j.dsl.2023.7.005

Keywords: Financial resilience, e-government adoption, Social support, Financial management skills

Abstract:
In today's rapidly changing economic landscape, financial resilience has become increasingly important especially for public sector organizations. This study investigates the impact of e-government adoption and social support on individuals' financial resilience in Indonesia, with a focus on the mediating role of financial management skills. A quantitative research methodology was employed, and 348 complete and suitable questionnaires from individuals in the financial department in local government in Indonesia were analyzed using SmartPLS 4.0 software. The results indicate a significant relationship between e-government adoption and financial management skills, suggesting that digitizing government services contributes to improved financial resilience. Additionally, social support was found to have a positive impact on financial management skills, supporting the notion that social networks provide resources and support for financial well-being. Financial management skills were also found to be significantly associated with financial resilience, indicating that individuals with strong financial management skills are better equipped to adapt to changing circumstances. While the mediating effect of financial management skills between e-government adoption and financial resilience was not significant, it was significant in the relationship between social support and financial resilience. These findings provide insights into the factors that enhance financial resilience in an increasingly digitized society and inform strategies to promote financial well-being in Indonesia.
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Journal: DSL | Year: 2023 | Volume: 12 | Issue: 4 | Views: 924 | Reviews: 0

 
2.

The effect of auditing quality and internal control on financial resilience in public sector organi-zations: Information quality as the mediating factor Pages 1573-1580 Right click to download the paper Download PDF

Authors: Pius Lustrilanang, Suwarno Suwarno, Bahtiar Arif, Hery Subowo

DOI: 10.5267/j.ijdns.2023.8.006

Keywords: Auditing Quality, Internal Control, Financial Resilience, Information Quality, Public sector organizations

Abstract:
In dynamic socio-economic environments, public sector organizations and companies with strong financial resilience are better equipped to adapt to economic changes, socio-economic fluctuations, and shifts in the business landscape with greater flexibility. Financial resilience also has implications for an organization's liquidity. One of the critical factors influencing financial resilience in public sector organizations is the quality of its audit. Ensuring high-quality audits is vital for assessing the accuracy and reliability of an organization's financial statements. This study aims to investigate the impact of audit quality and internal control on financial security, with information quality serving as a mediating factor. Quantitative research methods were employed to collect and statistically analyze the data. The study gathered information through questionnaires distributed to the Auditors of the Supreme Audit Board, with a sample size of 321 participants. The data was then processed using SmartPLS software. The research findings demonstrate a significant relationship between audit quality and internal control, positively influencing the organization’s financial resilience. Furthermore, the study reveals that information quality acts as a crucial mediator, linking audit quality and internal control to financial security. The analysis shows that audit quality significantly affects information quality. However, the direct impact of audit quality on financial resilience is not significant. On the other hand, internal control significantly influences both information quality and the organization’s financial resilience. Additionally, the quality of information also has a significant effect on the organization’s financial resilience.
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Journal: IJDS | Year: 2023 | Volume: 7 | Issue: 4 | Views: 2781 | Reviews: 0

 

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