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 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.