https://firenav.upnjatim.ac.id/index.php/firenav <p><strong>FiReNaV: Financial Resilience and National Values Journal</strong> is a peer-reviewed academic journal that explores financial resilience at both individual and organizational levels, integrating <strong>accounting, finance, and governance</strong> with national values and sustainability. The journal provides a platform for interdisciplinary research on financial strategies, risk management, ESG implementation, <strong>public sector and corporate accounting</strong>, digital transformation, and participatory financial models. With a strong emphasis on policy impact, cultural insights, and innovations in <strong>financial reporting and auditing</strong>, <strong>FiReNaV</strong> contributes to sustainable economic development and national resilience. It welcomes contributions from academics, policymakers, and practitioners, bridging research with real-world financial and accounting challenges.</p> PUI FireNav UPN Veteran Jawa Timur en-US FireNav: Financial Resilience and National Values Journal 3089-8285 https://firenav.upnjatim.ac.id/index.php/firenav/article/view/1 <p><strong>Purpose:</strong> The objective of this study is to investigate the influence of financial literacy on risky credit behavior among Generation Z in Surabaya, specifically on the utilization of the PayLater feature. The study also examines the function of financial stress as a mediator variable between financial literacy and high-risk credit behavior.</p> <p><strong>Method:</strong> The research population comprises Generation Z as colleges student of four universities in Surabaya, who have utilized PayLater services. Seven hypotheses were tested using Partial Least Square software.</p> <p><strong>Findings:</strong> The results indicate that neither subjective nor objective financial literacy significantly influences risky credit behavior. Objective financial literacy exerts a substantial negative influence, whereas financial stress has a considerable beneficial impact on risky credit behavior. Furthermore, financial self-efficacy solely mediates the connection between objective financial literacy and high-risk credit behavior.</p> <p><strong>Novelty:</strong> This study offers novel insights into the influence of financial literacy and financial stress on the credit behavior of Generation Z, emphasizing the significance of financial self-efficacy as a partial mediator. The results provide actionable insights for financial education and risk management approaches in digital financial services.</p> Brian Bayu Ramadhan Copyright (c) 2025 Brian Bayu Ramadhan 2025-02-13 2025-02-13 1 1 1 14 https://firenav.upnjatim.ac.id/index.php/firenav/article/view/2 <p><strong>Purpose:</strong> Indonesia Government implements Open Government Data (OGD) by developing Satu Data Indonesia (SDI) as part of the founding of open government initiative. Therefore, this research aims to analyze the factors that influence citizens' attitudes towards open government data 2.0. In addition, this study determines the influence of attitudes on citizens' intentions to utilize OGD in Indonesia.</p> <p><strong>Method:</strong> This research is quantitative research with primary data sources from distributing questionnaires. The population in this study are Indonesian citizens. The sample was determined by a purposive sampling technique, namely academic residents, with a total of 292 samples. Data analysis technique using PLS-SEM.</p> <p><strong>Findings:</strong> The results of this research show that of the 6 factors, three factors - convenience, usability and internet competence have an influence on citizen attitudes towards open government data. These attitudes influence citizens' intentions to use Open Government Data (OGD).</p> <p><strong>Novelty:</strong> This research is important and appropriate to carry out, especially in Indonesia as one of the founding countries of Open Government Partnership (OGP). This initiative was launched in September 2011 by eight countries - Brazil, Indonesia, Mexico, Norway, Philippines, South Africa, United Kingdom, and the United States - that are committed to making their governments more open and responsible to its citizens. The results of this research make a major contribution in showing several factors to consider in terms of attitudes and intentions to use Open Government Data in Indonesia.</p> Sephia Ayu Permatasari Diah Hari Suryaningrum Copyright (c) 2025 Sephia Ayu Permatasari, Diah Hari Suryaningrum 2025-02-13 2025-02-13 1 1 15 33 https://firenav.upnjatim.ac.id/index.php/firenav/article/view/3 <p><strong>Purpose:</strong> Education, knowledge, and awareness, known as financial literacy, financial technology (FinTech), and personal saving orientation are essential agenda in the economic discourse. This review aims at integrating current literature on these themes with the view of analyzing their connections and relevance on economic behavior.</p> <p><strong>Method:</strong> A combination of sources is evaluated in the course of the study, using literature review procedures; the research seeks to establish how financial education, technological advancement, and personal perspectives on saving are connected.</p> <p><strong>Findings:</strong> The analysis reveals a positive correlation between financial literacy and saving orientation, mediated by financial attitudes and education. Unexpectedly, some studies highlight a digital divide, where access to FinTech varies based on socioeconomic status, potentially exacerbating financial inequalities. Some implications for further research are presented, which reflect the directions that the authors found to be understudied in contemporary literature.</p> <p><strong>Novelty:</strong> This study extends financial education and financial knowledge idea by defining the financial literacy as knowledge, which allows applying the financial information to the benefit of the person to make a decision. This not only expands but also improves the evaluation of the society’s financial literacy by providing a broader approach of how knowledge is leveraged into managing an individual’s financial resources and the decisions affecting his or her future well-being.</p> Duarte Borges Loe Copyright (c) 2025 Duarte Borges Loe 2025-02-15 2025-02-15 1 1 34 46 https://firenav.upnjatim.ac.id/index.php/firenav/article/view/4 <p><strong>Purpose:</strong> In Indonesia, Microfinance Institutions (MFIs) have gained significant attention as a vital component of economic development. This research is expected to contribute to the strategic development of MFIs as key drivers of economic empowerment and poverty reduction in Indonesia, ensuring their continued relevance and impact in a rapidly changing financial ecosystem through cluster analysis. By clustering provinces according to MFI financial profiles, policy interventions can be more targeted and effective.</p> <p><strong>Method:</strong> This research is quantitative research with secondary data sources from Otoritas Jasa Kuangan (OJK) website. The population in this study are Micro Finance Institutions (MFI) in Indonesia with a total of 23 samples and 9 variables. Data analysis technique using Cluster Analysis.</p> <p><strong>Findings:</strong> Based on the cluster analysis, three clusters of Microfinance Institution (MFI) entities were identified, where: Cluster 1 (High-Risk MFIs): Small-scale MFIs with limited financial activity and higher vulnerability to liquidity issues and defaults. Cluster 2 (Moderate-Risk MFIs): Medium-sized, growing MFIs with balanced financials and potential for further stability through increased customer engagement. Cluster 3 (Low-Risk MFIs): Large, well-established MFIs with strong financials, high deposits, and effective risk management practices</p> <p><strong>Novelty:</strong> This study highlights the integration of fintech solutions by MFIs to improve customer experience, operational efficiency, and financial inclusion. This aspect underscores the transformative impact of technology on traditional financial services. It stands out by combining cluster analysis with a focus on fintech integration and government policy impact, providing a comprehensive and targeted approach to enhancing the strategic development and resilience of MFIs in Indonesia.</p> Dimas Nugroho Dwi Seputro Irma Kurniasari Refiana Dwi Maghfiroh Copyright (c) 2025 Dimas Nugroho Dwi Seputro, Irma Kurniasari, Refiana Dwi Maghfiroh 2025-02-21 2025-02-21 1 1 47 59 https://firenav.upnjatim.ac.id/index.php/firenav/article/view/5 <p><strong>Purpose:</strong> This study explores the protection of personal data within the withdrawing consent for personal data processing by online loan borrowers, as regulated by the Personal Data Protection Law (Law No. 27 of 2022). It seeks to address the ambiguities in the law's provisions, particularly Article 9, that create uncertainties in its practical implementation. The research investigates the contractual perspective on personal data withdrawal and examines alternative dispute resolution mechanisms available for borrowers.</p> <p><strong>Method:</strong> The research adopts a normative juridical approach, focusing on the legal ambiguities in Article 9 of the Personal Data Protection Law. The study analyzes how the principles of pacta sunt servanda (agreements must be honored) influence the regulation of personal data withdrawal within the framework of contractual agreements.</p> <p><strong>Findings:</strong> The study finds that the Personal Data Protection Law serves as the fundamental legal basis for safeguarding the personal data of online loan borrowers. It highlights that personal data protection is also governed by contractual agreements between borrowers and lenders, which must comply with the principle of pacta sunt servanda. Furthermore, the withdrawal of personal data should be explicitly regulated in contractual terms to provide clarity. Disputes related to personal data withdrawal can be resolved either through non-litigation methods, such as deliberation, mediation, or arbitration, or through litigation via the judicial system.</p> <p><strong>Novelty:</strong> This research emphasizes the contractual dimension of personal data withdrawal, proposing that the mechanism for data withdrawal be clearly specified in agreements to enhance legal certainty. It also sheds light on alternative dispute resolution methods as viable options for addressing disagreements related to personal data processing, thereby contributing to the body of knowledge on personal data protection for online loans.</p> Dominicus Djoko Budi Susilo I Ketut Sukawati Lanang Putra Perbawa Yogi Yasa Wedha Copyright (c) 2025 Dominicus Djoko Budi Susilo, I Ketut Sukawati Lanang Putra Perbawa, Yogi Yasa Wedha 2025-03-11 2025-03-11 1 1 60 73