Volatility: Jurnal Ekonomi, Bisnis dan Entrepreneurship

PERAN LINGKUNGAN BELAJAR DALAM MEMBENTUK PERMINTAAN PENDIDIKAN

Khafis Ismail, Anis Nashoha, Ismaul Laili Rahma — Sun, 30 Nov 2025 00:00:00 +0000

This study aims to analyze how various dimensions of the learning environment—physical, social, and psychological—influence students' motivation, concentration, achievement, and demand for education. This study also seeks to identify mechanisms linking the quality of the learning environment to students' readiness and aspirations for education. The research method used was a qualitative literature study, reviewing scientific articles published between 2020 and 2025. Data were analyzed using content analysis and thematic analysis techniques to identify patterns of relationships between learning environment conditions and student learning behavior. The study results indicate that a conducive learning environment, including adequate facilities, a supportive classroom climate, quality teacher-student interactions, and social support from family and the surrounding environment, consistently increases students' motivation to learn, concentration, academic achievement, and interest in continuing their education. This study emphasizes that improving the learning environment must be done holistically by combining physical, social, and managerial aspects to encourage a sustainable increase in demand for education.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Kasus pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2019–2023)

Fariha Amalina — Sun, 30 Nov 2025 00:00:00 +0000

Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance (GCG) terhadap integritas laporan keuangan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019 hingga 2023. Empat komponen utama GCG yang diuji adalah kepemilikan institusional, kepemilikan manajerial, komisaris independen, dan komite audit. Metode yang digunakan dalam penelitian ini adalah regresi linier berganda dengan menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan. Hasil penelitian menunjukkan bahwa keempat variabel independen tersebut secara simultan berpengaruh signifikan terhadap integritas laporan keuangan. Nilai adjusted R² sebesar 0,671 menunjukkan bahwa variasi integritas laporan keuangan dapat dijelaskan oleh model sebesar 67,1%. Temuan ini memberikan implikasi penting bagi manajemen perusahaan, investor, serta regulator untuk meningkatkan struktur tata kelola perusahaan sebagai upaya menjaga kualitas dan kepercayaan terhadap laporan keuangan.

PENGELOLAAN KEUNGGULAN KOMPETITIF LEMBAGA PENDIDIKAN DALAM MENINGKATKAN MINAT BERSEKOLAH MASYARAKAT KABUPATEN BIMA DI MADRASAH TSANAWIYAH NEGERI

Nur Annisa Febriyanti — Sun, 30 Nov 2025 00:00:00 +0000

This study aims to describe and analyze the competitive advantage management strategies implemented by State Islamic Junior High Schools (MTsN) to increase public interest in sending their children to school. The focus of this study is two madrasas, namely MTsN 4 Bima and MTsN 5 Bima, which have succeeded in building their image and competitiveness amidst the competition among educational institutions. This study uses a qualitative approach with a case study method, data collection techniques through observation, in-depth interviews, and documentation. The results show that the strategies used include strengthening the quality of teaching staff, creating superior programs, ensuring academic quality, strengthening institutional identity (branding), and utilizing strategic locations. This strategy is managed with the POAC (Planning, Organizing, Actuating and Controlling) management principle, which is able to create added value for educational institutions and increase public trust in madrasas. These findings indicate that well-managed competitive advantage can be key to increasing participation in formal Islamic community education.

PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP KUALITAS LAPORAN KEBERLANJUTAN PERUSAHAAN ENERGI DI BURSA EFEK INDONESIA

Muhammad Faisal, Fayzah Nur Aini — Sun, 30 Nov 2025 00:00:00 +0000

This paper aims to analyze the influence of board of commissioners’ characteristics on the quality of sustainability reports in energy companies listed on the Indonesia Stock Exchange (IDX). The characteristics examined include board size, independence, gender diversity, and expertise of board members. This study employs a quantitative approach using multiple linear regression analysis, with a sample of 74 energy companies in 2023. The quality of sustainability reports is measured using a disclosure index based on the Global Reporting Initiative (GRI) standards. The findings reveal that none of the four board characteristics investigated have a significant impact on the quality of sustainability reporting. This suggests that the structural role of the board of commissioners remains suboptimal in promoting transparency and accountability in sustainability disclosures within the energy sector. Therefore, external factors such as stakeholder pressure or management commitment may play a more influential role in determining report quality. This research is expected to contribute as a reference for academics, regulators, and companies in supporting improved governance practices and sustainability reporting in Indonesia.

PERENCANAAN STRATEGIS LEMBAGA AMIL ZAKAT AL-KAHFI PEDULI DALAM MENINGKATKAN KUALITAS DAYA SAING

Asri Syafitri, Yusuf Zaenal Abidin, Yaya Yaya — Sun, 30 Nov 2025 00:00:00 +0000

This research aims to know strategic intent, strategic mission, and strategic flexibility applied in the LAZ Al-Kahfi Peduli society’s in improving its competitiveness qualities. This type of research is qualitative with a descriptive approach. Data collection methods are regenerated by observation, interviews, and associated literature studies. Research shows that strategic planning has succesfully achieved prime Al-Kahfi Peduli’s competitiveness quality.

PERKEMBANGAN SISTEM INFORMASI AKUNTANSI SERTA TANTANGAN DI ERA DIGITAL

Kharisma Khusnul Fadila — Sun, 30 Nov 2025 00:00:00 +0000

The rapid advancement of information technology has brought significant changes to the field of accounting. Amid intense business competition, companies must continuously innovate and improve operational efficiency as well as decision-making processes. Digitalization plays a crucial role in the transformation of Accounting Information Systems (AIS), which are now supported by technologies such as cloud computing, artificial intelligence (AI), big data analytics, and blockchain. The function of AIS has evolved from merely a transaction recording system into a strategic tool that supports financial analysis, risk management, and business planning. This study adopts a qualitative descriptive method with a literature review approach, utilizing data from various relevant and up-to-date scientific sources to examine the development of AIS in the digital era. The findings indicate that the implementation of technology in accounting offers several benefits, including increased efficiency in financial data processing, process automation, and improved accuracy in detecting errors and fraud. However, these technologies also face several challenges, such as high implementation costs, the need for workforce training, data security risks, and regulatory uncertainties related to the use of AI in accounting.

Analisis Persepsi Konsultan Pajak terhadap Implementasi Core Tax System dan Rekomendasi Strategis untuk Pemerintah

Rayyan Adib Rakhadi — Sun, 30 Nov 2025 00:00:00 +0000

Abstract

This study analyzes tax consultants’ perceptions of the implementation of the Core Tax System (CTS) in Indonesia and formulates strategic recommendations for the government prior to its nationwide adoption. Using a qualitative phenomenological approach and online interviews with three professional tax consultants, the research reveals that most consultants lack a comprehensive understanding of CTS features and benefits, despite recognizing the system’s potential to simplify tax reporting and payment integration. Insufficient socialization, training, and technical assistance from tax authorities are identified as major barriers to readiness, alongside concerns regarding technological infrastructure, data security, and human resource competence. In response, six key strategies are recommended: simplifying tax administration rights, strengthening technological infrastructure, recruiting human resources with information technology backgrounds, enhancing technical training, optimizing supporting hardware, and automating the recording of tax transactions. This study is expected to provide valuable input for policymakers in developing a more inclusive, adaptive, and sustainable CTS implementation strategy, thereby fostering a modern, efficient, and accountable tax administration system that can sustainably improve tax compliance and revenue in Indonesia.