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.

The complexity of risk management and supply chain optimization in the business context, especially in financial institutions such as banking, highlights several factors that require special attention. In the banking sector, where risk and operational smoothness are crucial, risk management and supply chain optimization play pivotal roles in maintaining stability and competitiveness. The objective of this research is to explore the extent to which the implementation of ERM (Enterprise Risk Management) and SCM (Supply Chain Management) can create a competitive advantage, influence decision-making, and ultimately impact company performance. The research methodology employed is quantitative. Data collection was conducted through the distribution of Likert-scale questionnaires with a score range from 1 to 5. The sample selection process utilized random sampling techniques, involving managers and staff working in State-Owned Enterprises (SOE/BUMN) in Indonesia. The study analyzed 263 samples, with data collected from February 2023 to June 2023. Structural Equation Modeling (SEM) with SmartPLS software facilitated data analysis. The results indicate that ERM significantly influences competitive advantage and decision-making, but it does not directly impact company performance. Similarly, SCM has a significant positive impact on competitive advantage and decision-making but does not directly affect company performance. Competitive advantage, in this study, did not prove to enhance firm performance or act as a mediator connecting ERM and SCM to company performance. However, decision-making significantly influences company performance and serves as a significant mediator in the relationship between ERM and SCM concerning company performance.

The primary objective of this research is to examine the relationship between Good Corporate Governance (GCG), value chain, and bank asset growth in Indonesian State-Owned banks. Additionally, this study aims to determine whether value chain mediates the relationship between GCG and bank asset growth. This research employs a quantitative method. Data is collected using a questionnaire with a Likert scale ranging from 1 to 7. The respondents in this study are employees and managers working in state-owned banks in Indonesia. The total sample size used in this research is 239 samples. Data analysis is conducted using SmartPLS 4 software. The results of this study demonstrate that GCG has a significant positive relationship with the value chain of the bank. However, the direct relationship between GCG and bank asset growth is not statistically significant. The results of the mediation analysis show that value chain mediates the relationship between GCG and bank asset growth, emphasizing the critical role of value chain in optimizing the impact of GCG on bank asset growth.

This paper aims to empirically examine how public sector auditing agencies have strategically positioned themselves in a changing external operating environment and policy context. Specifically, this study aims to examine the effect of strategic management accounting on strategic supply chain positioning. The mediating roles of external and internal orientations were employed as mediating variables in this study. The research was conducted in the Audit Board of the Republic of Indonesia (BPK) in December 2022 to January 2023 by involving a total sample of 325 respondents. The data obtained in this study were analyzed using a variance-based structural method using the Partial Least Squares path modeling method through SmartPLS software. The findings showed that there is a significant influence of strategic management accounting on strategic supply chain positioning. The findings also emphasized the mediating roles of internal orientation and external orientation in strengthening the effects of strategic management accounting on strategic supply chain positioning. The results highlighted that strategic management accounting plays an important role in helping public sector auditing agencies to strategically position themselves in auditing practices. In addition, internal orientation can also help organizations to optimize the use and the allocation of internal resources. The findings presented in this study theoretically contribute to explaining empirical evidence regarding the effect of strategic supply chain positioning in strategic management accounting activities in public sector accounting and auditing practices.

The rapid growth of electronic transactions has transformed the landscape of many industries, especially in the banking sector. This digitalization growth has brought about the need to understand the impact of the adoption of electronic banking in rural banks on the financial performance of rural banks in Indonesia. The aim of this research is to analyze the extent to which the adoption of e-banking influences consumer electronic trust (e-trust) and financial performance. The research method used is quantitative, involving data collection through questionnaires. Respondents in this study are managers of rural banks in West Java, Indonesia. The sample size used is 200 participants. Data collection took place over two months from May to June 2023. Data analysis was performed using Structural Equation Modeling (SEM) through SmartPLS 4 software. The research results indicate that the adoption of e-banking has a positive and significant impact on consumer e-trust and financial performance. Consumer e-trust has also been proven to mediate the relationship between e-banking adoption and financial performance. These findings provide profound insights into how e-banking plays a key role in building consumer e-trust and enhancing the financial performance of banking institutions. This research makes a significant contribution in the context of developing e-banking strategies in the banking sector. The implications of these findings can guide policies, strategies, and innovations in the banking sector to optimize the benefits of electronic banking, build consumer e-trust, and enhance financial performance in this digital era.

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.