The Indonesian financial literacy index is still very low. This low index makes the government through the Financial Services Authority (OJK) make a strategy contained in the Indonesian National Financial Literacy Strategy or SNLKI (Revisit 2017). The strategy is expected that the Indonesian people have the knowledge and skills and beliefs that are reflected in attitudes and behaviors regarding financial management and are able to take quality financial decisions for Financial Well Being. The research objective is to analyze the direct effect of financial knowledge on financial literacy. Analyzing the indirect influence of financial behavior as a mediator of the effect of financial knowledge on financial literacy. Non-probability of purposive sampling technique as many as 105 respondents. Data collection conducted in May-June 2019. The data used is primary using the research instrument in the form of a questionnaire with a 5-point Likert scale measurement. Data was collected by distributing questionnaires both directly and online questionnaires through a Google questionnaire. Data analysis techniques are descriptive and inferential. Inferential testing using Structural Equation Modeling (SEM). The research findings are that there is a direct influence of financial knowledge on financial literacy. The indirect influence of financial behavior on financial literacy is not significant so financial behavior is not mediation.

This research aims to examine the effect of training, work experience, and competence on performance, as well as identify whether competence acts as an intervening variable between training and performance, as well as between work experience and performance. The purpose of this research is to provide a better understanding of the factors that affect individual performance in the workplace. This research uses a quantitative approach by collecting data through questionnaires distributed to respondents who are employees in various organizations. The collected data is analyzed using statistical analysis methods such as regression analysis and path analysis to test the proposed hypothesis. The results show that training has a positive significant influence on performance, which supports the H1 hypothesis. In addition, work experience also has a positive significant influence on performance, which supports the H2 hypothesis. Competence was also found to have a positive significant influence on performance, supporting the H3 hypothesis. Furthermore, training also has a positive significant influence on competence, supports the H4 hypothesis, and work experience also has a positive significant influence on competence, supports the H5 hypothesis. In addition, the research results also support the H6 and H7 hypotheses, which state that training and work experience have a significant effect on performance through competence as an intervening variable.

Moderating effect of business environment to working capital and profitability in Indonesia

The purpose of this study is to examine the mediating role of management accounting systems that influence management style on managerial performance in hospitals. The theory use in this study is the contingency theory. The population of the study is all managers or leaders in hospitals in Palembang both private and public hospitals. The respondent of this research is financial managers, human resources managers, operational managers, and chief financial officers. The result of this study indicates that the management style has a positive and significant effect on management accounting systems. This is also for management accounting systems that have a positive and significant effect on managerial performance. However, management style on managerial performance shows an insignificant result. It shows that the direct impact between management style and managerial performance is not related, but the indirect impacts are related. Management accounting systems have mediation role.