IIJSE
Vol 9 No 2 (2026): Sharia Economics

ORGANIZATIONAL RESILIENCE AS A MEDIATOR BETWEEN INDIVIDUAL AND GROUP RESILIENCE AND ORGANIZATIONAL PERFORMANCE: EVIDENCE FROM THE BALI REGIONAL OFFICE OF THE DIRECTORATE GENERAL OF TAXES

I Nengah Brate (Universitas Pendidikan Ganesha, Singaraja, Indonesia)
Komang Krisna Heryanda (Universitas Pendidikan Ganesha, Singaraja, Indonesia)
M. Rudi Irwansyah (Universitas Pendidikan Ganesha, Singaraja, Indonesia)



Article Info

Publish Date
09 Jun 2026

Abstract

This study examines the role of organizational resilience in mediating the influence of individual resilience and group resilience on organizational performance at the Bali Regional Office of the Directorate General of Taxes. The population comprised 351 employees serving as Account Representatives, Functional Tax Examiners, and State Tax Bailiffs, from which 89 respondents were selected using probability sampling with a simple random sampling technique. This research employed a quantitative design grounded in the positivist paradigm. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach. The results indicate that individual resilience and group resilience do not have a significant direct effect on organizational performance; however, both variables significantly strengthen organizational resilience, which in turn has a significant positive effect on organizational performance. Furthermore, organizational resilience fully mediates the relationship between individual and group resilience and organizational performance, indicating that improving organizational performance in public sector institutions depends on strengthening organizational resilience systems that integrate individual and team adaptive capacities.

Copyrights © 2026






Journal Info

Abbrev

iijse

Publisher

Subject

Economics, Econometrics & Finance

Description

The Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) is Sharia Economics Journal published by Sharia Economics Department Institut Pesantren KH. Abdul Chalim, Mojokerto. The Journal focuses on the issues of Sharia Economics, the History of Islamic Economic Thought, Islamic Law, Local ...