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All Journal Jurnal Ilmu Manajemen INOTEKS : Jurnal Inovasi Ilmu Pengetahuan, Teknologi, dan Seni Jurnal Pendidikan Akuntansi (JPAK) Assets: Jurnal Akuntansi dan Pendidikan KACANEGARA Jurnal Pengabdian pada Masyarakat Profita : Komunikasi Ilmiah dan Perpajakan Kajian Bisnis STIE Widya Wiwaha Jurnal Media Informatika RELEVAN : Jurnal Riset Akuntansi Jurnal Al Burhan Indo-Fintech Intellectuals: Journal of Economics and Business Hikmayo: Jurnal Pengabdian Masyarakat Maslahah: Jurnal Manajemen dan Ekonomi Syariah Journal of Islamic Economics and Finance Jurnal Manajemen Bisnis Era Digital Kajian Ekonomi dan Akuntansi Terapan Jurnal Inovasi Ekonomi Syariah dan Akuntansi UPGRADE: Jurnal Pendidikan Teknologi Informasi Jurnal Riset dan Penalaran Mahasiswa KREATIF: Jurnal Pengabdian Masyarakat Nusantara
R. Andro Zylio Nugraha
Universitas Negeri Yogyakarta
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Sinergi Financial Literacy, Fintech, dan Financial Behaviour dalam Mendorong Kinerja UMKM Annisa Kusumawati; R. Andro Zylio Nugraha; Arief Nurrahman; Agatha Saputri; Caesar Rosyad Achmadi; Muhammad Harfiansyah Makarim
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 1 (2025): Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i1.901

Abstract

This study aims to evaluate the influence of financial literacy, financial technology, and financial behavior on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Sleman Regency, Yogyakarta Special Region. The approach used is descriptive quantitative, with primary data obtained through distributing questionnaires to 215 active MSME players. Data analysis was conducted using the Partial Least Square (PLS) method to assess the relationship between variables. The research findings indicate that financial literacy and financial behavior have a positive and significant impact on the financial performance of MSMEs. A good level of financial literacy helps businesses in preparing thorough financial reports, managing risks, and making the right financial decisions. Meanwhile, financial behaviors such as budget management, transaction recording, and regular financial evaluation have been proven to improve the stability and growth of business finances. On the other hand, the use of financial technology did not show a significant effect on financial performance, which may be due to the low level of understanding and access to such technology among MSME actors. The results of this study emphasize the importance of comprehensive counseling and training on financial literacy and the use of financial technology to improve the competitiveness and sustainability of MSMEs in the face of increasingly competitive market challenges.
Peran Social Capital dan Literasi Digital dalam Meningkatkan Literasi Keuangan Syariah Generasi Z di Era Digital Annisa Kusumawati; Arief Nurrahman; R. Andro Zylio Nugraha; Caesar Rosyad Achmadi; Agatha Saputri; Muhammad Harfiansyah Makarim
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 3 (2025): Mei: Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i3.914

Abstract

In the digital era, the ability to utilize social networks and digital platforms to gain financial education and make financial decisions in accordance with sharia principles is increasingly essential. This study aims to analyze the influence of social capital and digital literacy on Islamic financial literacy among Generation Z. A quantitative approach was employed, with primary data collected from 209 respondents through purposive sampling, consisting of Generation Z individuals residing in Yogyakarta. Data analysis was conducted using path analysis with the Structural Equation Modeling approach based on Partial Least Squares (SEM-PLS), utilizing the SmartPLS 3.0 software. Construct reliability testing, discriminant validity, and hypothesis testing were carried out to evaluate the relationships between variables. The results indicate that social capital and digital literacy have a positive and significant effect on Islamic financial literacy. Digital literacy enhances individuals’ access to Islamic financial information through digital media, while social capital strengthens knowledge sharing and trust within communities. These findings highlight the importance of leveraging digital technology and reinforcing community-based approaches to improve Islamic financial literacy. This study contributes to the growing body of literature on the interaction between social capital, digital literacy, and Islamic financial literacy in the digital age and offers strategic insights for educational institutions and financial service providers to promote sharia-based financial literacy.
PENGARUH FINANCIAL LITERACY, PEERS, DAN SELF-CONTROL TERHADAP KECENDERUNGAN MAHASISWA FEB UNY MELAKUKAN JUDI ONLINE Deviyanti, Winda Dwi; Febriana, Annisa Nur; Hendrantya, Eka Adi; Singh, Rajesh; Lajame, Zira Clewin; Nugraha, R. Andro Zylio
Jurnal Riset dan Penalaran Mahasiswa Vol 1, No 2 (2024): Juni 2024
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kasus judi online di kalangan mahasiswa semakin meningkat, menjadi isu serius yang berdampak negatif pada aspek akademik, emosional, dan kesejahteraan finansial. Fenomena ini didorong oleh aksesibilitas teknologi, rendahnya kontrol diri, dan pengaruh lingkungan sosial. Penelitian ini bertujuan untuk menganalisis pengaruh financial literacy, lingkungan pertemanan (peers), dan self-control terhadap kecenderungan mahasiswa Fakultas Ekonomi dan Bisnis Universitas Negeri Yogyakarta (FEB UNY) melakukan judi online. Penelitian menggunakan metode deskriptif kuantitatif, dengan data diperoleh melalui kuesioner yang disebarkan kepada 334 responden, dipilih menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan regresi linier sederhana untuk mengidentifikasi hubungan antara variabel bebas dan variabel terikat. Hasil penelitian menunjukkan bahwa financial literacy berpengaruh signifikan terhadap kecenderungan berjudi online sebesar 55,5%, diikuti oleh self-control sebesar 51,3%, dan peers sebesar 42%. Mahasiswa dengan tingkat literasi keuangan dan kontrol diri yang tinggi cenderung memiliki kemampuan lebih baik dalam menghindari perilaku berisiko, termasuk judi online. Sebaliknya, pengaruh lingkungan pertemanan yang negatif meningkatkan kemungkinan mahasiswa untuk terlibat dalam aktivitas ini. Hal ini menegaskan bahwa faktor internal, seperti literasi keuangan dan pengendalian diri, serta faktor eksternal, seperti lingkungan sosial, saling berkontribusi dalam membentuk kecenderungan berjudi online. Penelitian ini memberikan implikasi penting, yaitu perlunya intervensi strategis yang meliputi penguatan literasi keuangan melalui program edukasi, pengembangan kemampuan pengendalian diri, serta pembentukan lingkungan sosial yang mendukung perilaku positif. Dengan adanya program kolaboratif antara pemerintah, universitas, dan masyarakat, diharapkan angka prevalensi judi online di kalangan mahasiswa dapat diminimalkan. Penelitian ini juga membuka peluang untuk studi lanjutan dengan pendekatan lebih luas, baik secara kualitatif maupun kuantitatif, untuk mengeksplorasi faktor lain yang berkontribusi terhadap fenomena judi online di kalangan mahasiswa.
PENGARUH PENGETAHUAN PERPAJAKAN, PEMANFAATAN TEKNOLOGI INFORMASI, SANKSI PAJAK, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK Nugraha, R. Andro Zylio; Nurrahman, Arief; Saputri, Agatha; Achmadi, Caesar Rosyad
Relevan : Jurnal Riset Akuntansi Vol. 4 No. 2 (2024): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v4i2.6667

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are very important pillars in the economy in Indonesia. MSMEs play a very important role in Tax revenue which is the main source of state revenue which has a very large and reliable role for the development of the country, especially in Indonesia. This study uses a quantitative research approach and aims to estimate and test the effect of taxation knowledge, information technology utilisation, tax penalties, and education level on MSME taxpayer compliance in the Special Region of Yogyakarta. Respondents in this study are MSME owners in the Special Region of Yogyakarta (DIY) whose businesses are still actively operating until the research time. The majority of respondents in this study are business actors in the food and beverage sector. The number of questionnaires collected was 183. The sampling technique used in this study was purposive sampling. Data analysis in this study was carried out quantitatively, using smartpls management tools which represented the results and research hypotheses. Based on the test results and discussion carried out, conclusions can be drawn, namely: knowledge of tax regulations (X1), utilisation of information technology (X2), implementation of tax sanctions (X3) and level of education (X4) have an influence on the compliance of MSME taxpayers in the Special Region of Yogyakarta
Empowering Indonesian migrant workers through financial literacy and investment education Adhi Nugroho, Mahendra; Saputri, Agatha; Zylio Nugraha, Andro
INOTEKS: Jurnal Inovasi Ilmu Pengetahuan,Teknologi, dan Seni Vol 29, No 2 (2025)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/ino.v29i2.88865

Abstract

Indonesian Migrant Workers (PMI) contribute significantly to the national economy, with remittances exceeding USD 10 billion annually. These funds not only support household incomes but also enhance the country’s balance of payments. However, many PMI lack sufficient financial literacy, leading to poor financial planning, impulsive spending, and vulnerability to financial fraud, particularly illegal investment schemes. To address these challenges, this community service program was implemented to improve financial literacy and investment capacity among PMI in Malaysia. The program applied a participatory, community-based approach and was delivered over four weeks in eight interactive sessions using blended learning methods. Training content was tailored to the socio-cultural realities of PMI, covering essential topics such as budgeting, saving, debt management, legal investments, and the use of financial technology (fintech). Quantitative evaluation through pre- and post-tests indicated a substantial improvement in financial knowledge, with average participant scores increasing by 64.8%. Over 80% of participants successfully developed personal and household financial plans, while 70% demonstrated the ability to differentiate between legal and illegal investments. Qualitative insights from interviews and reflective journals revealed behavioral changes, such as reduced impulsive spending, increased savings discipline, and stronger motivation for financial independence. Significantly, several participants committed to becoming community financial literacy ambassadors, demonstrating the program’s potential for sustainable impact beyond the training sessions. These findings highlight that a contextually adapted, community-driven educational model can effectively empower PMI to make informed financial decisions, enhance their economic resilience abroad, and support a smoother financial reintegration upon returning to Indonesia.
Competitive Advantage as a Mediator of Business Resilience: An Analysis of Digital Adaptability and Financial Capabilities of Yogyakarta Culinary MSMEs Arief Nurrahman; Muhammad Harfiansyah Makarim; Caesar Rosyad Achmadi; Agatha Saputri; R. Andro Zylio Nugraha
JURNAL ILMU MANAJEMEN Vol. 23 No. 1: JUNE 2026
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jim.v23i1.97878

Abstract

Economic uncertainty requires Micro, Small, and Medium Enterprises (MSMEs) to demonstrate high endurance. This study aims to analyze the impact of digital adaptability and financial capabilities on business resilience and to examine the role of competitive advantage as a mediating variable among traditional culinary MSMEs in the Special Region of Yogyakarta. A quantitative explanatory approach was employed, with primary data collected via questionnaires distributed to 87 culinary MSME owners. The sampling was conducted using a purposive sampling technique. Data were analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method in SmartPLS 4. The empirical results reveal that the structural model possesses strong predictive power, explaining 77.5% of the variance in business resilience. Specifically, the findings indicate that both digital adaptability and financial capabilities have a positive and significant direct effect on competitive advantage and business resilience. Furthermore, the mediation analysis confirms that competitive advantage serves as a significant partial mediator in the relationship between both digital and financial capabilities toward business resilience. These findings conclude that merely adopting technology and maintaining financial discipline are insufficient; these resources must be strategically leveraged to create a distinct competitive advantage for MSMEs to survive and thrive in the era of disruption. The practical implications of this study provide strategic guidance for MSME practitioners and local governments in designing economic recovery programs focused on strategic value creation rather than basic digital onboarding.
Pengaruh Literasi Syariah, Green Orientation, Islamic Business Ethics, dan Inovasi Berkelanjutan terhadap Sustainability Performance UMKM Fashion di Yogyakarta Nina Mudrikah Hariyati; R. Andro Zylio Nugraha
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 4 No. 2 (2026): April : Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v4i2.2997

Abstract

This study aims to examine the effect of Islamic financial literacy, green orientation, Islamic business ethics, and sustainable innovation on the sustainability performance of fashion SMEs in Yogyakarta, Indonesia. This research adopts a quantitative approach using a survey method, with data collected from 200 fashion SME owners selected through purposive sampling. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that all proposed variables significantly influence sustainability performance. Sustainable innovation emerges as the most influential factor, followed by green orientation, Islamic business ethics, and Islamic financial literacy. These results indicate that the integration of sustainability-oriented practices and Islamic values plays a crucial role in enhancing the long-term performance of SMEs. From a theoretical perspective, this study contributes to the literature by integrating Resource-Based View and Dynamic Capabilities Theory in explaining sustainability performance within an Islamic context. Practically, the findings suggest that SME owners should strengthen their understanding of Islamic principles, adopt environmentally friendly practices, and foster innovation to achieve sustainable competitiveness. This study provides a novel framework by combining Islamic values and sustainability perspectives, particularly in the context of fashion SMEs in a developing country. Future research is recommended to incorporate moderating variables such as government support and digital capability to enrich the model.
Pengaruh Respectful leadership terhadap Intention to stay dengan mediasi Supportive supervisor relations Pada Pekerja Coffee Shop di Sleman Muhammad Harfiansyah Makarim; Caesar Rosyad Achmadi; Arief Nurrahman; Agatha Saputri; R. Andro Zylio Nugraha
Jurnal Media Informatika Vol. 7 No. 3 (2026): Edisi Mei - Juni
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jumin.v7i3.8198

Abstract

Pertumbuhan pesat industri food and beverage (F&B), khususnya coffee shop di Kabupaten Sleman, Yogyakarta, menciptakan persaingan kerja yang ketat dan menuntut strategi pengelolaan sumber daya manusia yang efektif untuk mempertahankan karyawan. Salah satu faktor penting dalam konteks ini adalah praktik kepemimpinan yang menghargai serta kualitas hubungan antara atasan dan bawahan. Penelitian ini bertujuan untuk menguji peran respectful leadership terhadap intention to stay dengan mediasi supportive supervisor relations pada pekerja coffee shop di Sleman. Penelitian menggunakan pendekatan kuantitatif dengan desain survei. Data dikumpulkan dari karyawan coffee shop melalui kuesioner terstruktur dan dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS) dengan bantuan perangkat lunak SmartPLS. Hasil analisis menunjukkan bahwa respectful leadership berpengaruh positif dan signifikan terhadap intention to stay (β = 0,482), serta terhadap supportive supervisor relations (β = 0,037). Selain itu, supportive supervisor relations juga berpengaruh positif terhadap intention to stay (β = 0,442) dan terbukti memediasi hubungan antara respectful leadership dan intention to stay secara signifikan. Temuan ini mengindikasikan bahwa kepemimpinan yang menghargai dan hubungan supervisor yang suportif berperan penting dalam meningkatkan retensi karyawan. Penelitian ini memberikan implikasi praktis bagi pengelola coffee shop dan pelaku usaha F&B dalam merancang strategi kepemimpinan dan pengelolaan tenaga kerja yang berkelanjutan.
WHAT DRIVES ENTREPRENEURIAL RESILIENCE IN BATIK SMES? R. Andro Zylio Nugraha; Agatha Saputri; Caesar Rosyad Achmadi; Muhammad Harfiansyah Makarim; Arief Nurrahman
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 34 No 2 (2026): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/155tk456

Abstract

Small and medium-sized enterprises (SMEs), particularly those operating in cultural industries, often face significant challenges due to market uncertainty, technological change, and increasing competition. These conditions highlight the importance of entrepreneurial resilience in ensuring business sustainability. This study aims to examine the factors that drive entrepreneurial resilience among batik SMEs by analyzing the roles of innovation, cultural identity, and market adaptability. The study employs a quantitative research approach using survey data collected from batik SME owners in Yogyakarta, Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that innovation, cultural identity, and market adaptability all have positive and significant effects on entrepreneurial resilience, with market adaptability showing the strongest influence. These findings suggest that strategic capabilities embedded in SMEs serve as important intangible resources that strengthen business resilience. The study contributes to the entrepreneurship literature by extending the Resource-Based View in the context of cultural-based SMEs.
Pelatihan digital marketing dan pengelolaan keuangan UMKM Kelurahan Genjahan, Ponjong, Gunungkidul Caesar Rosyad Achmadi; Muhammad Harfiansyah Makarim; Agatha Saputri; R. Andro Zylio Nugraha; Arief Nurrahman
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 9, No 1 (2026): February
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v9i1.3078

Abstract

Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas pelaku UMKM di Kelurahan Genjahan, Kecamatan Ponjong, Gunungkidul, dalam hal pemasaran digital dan pengelolaan keuangan sederhana. Metode yang digunakan adalah Participatory Learning and Action (PLA) dengan tahapan perencanaan, implementasi, dan evaluasi. Kegiatan dimulai dari observasi lapangan untuk mengidentifikasi permasalahan mitra, dilanjutkan dengan pelatihan yang mencakup strategi digital marketing berbasis media sosial serta pencatatan keuangan manual dan digital menggunakan Microsoft Excel. Evaluasi menunjukkan bahwa peserta mengalami peningkatan pengetahuan dan keterampilan dalam kedua aspek tersebut, dengan mayoritas menyatakan sangat setuju bahwa pelatihan bermanfaat dan mudah dipahami. Hasil ini menunjukkan bahwa pendekatan partisipatif efektif dalam meningkatkan literasi digital dan finansial UMKM di wilayah tersebut. Kegiatan ini diharapkan menjadi model intervensi berkelanjutan dalam mendorong keberlanjutan dan daya saing UMKM lokal.
Co-Authors Agatha Saputri Agatha Saputri Agatha Yerika Septininditya Annisa Kusumawati Arief Nurrahman Arief Nurrahman Arief Nurrahman Caesar Rosyad Achmadi Caesar Rosyad Achmadi Caesar Rosyad Achmadi Cahyani, Meita Dwi Deviyanti, Winda Dwi Dian Juliani Febriana, Annisa Nur Hendrantya, Eka Adi Lajame, Zira Clewin M. Hafiansyah Makarim Mahendra Adhi Nugroho Mardiana R Meita Dwi Cahyani Muhammad Harfiansyah Makarim Muhammad Harfiansyah Makarim Nina Mudrikah Hariyati Puspita, Noni Rajesh Singh Ristina Rahmawati Septininditya, Agatha Yerika Umi Sulistiyanti Zaza Afnindar Fakhrurozi