Sahal Hanafi
Universitas Negeri Semarang

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Sustainability Reporting and Corporate Social Responsibility: A Conceptual Review of Global ESG Standards Aswanto Aswanto; Andi Cici Thania; Sahal Hanafi
Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 1 (2026): February: Prosperia: Journal of Economic Development, Accounting, and Global Ma
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/f56s9n04

Abstract

This study develops an integrative conceptual review of sustainability reporting and corporate social responsibility within the evolving architecture of global ESG standards. Drawing on a systematic and theory-driven synthesis of leading scholarship in accounting, management, and sustainability, the analysis examines three interconnected dimensions: theoretical foundations of ESG disclosure, institutional and regulatory dynamics, and performance implications. The review identifies persistent conceptual ambiguities between CSR and ESG, heterogeneous regulatory regimes, and conditional performance pathways moderated by governance quality and measurement coherence. By organizing the literature into an analytically unified framework, the study clarifies how global ESG standards translate normative responsibility into structured accountability mechanisms embedded within capital market infrastructures. The findings highlight that regulatory convergence, governance oversight, and strategic integration jointly determine whether ESG reporting enhances transparency and long-term value creation. The proposed conceptual model offers theoretical refinement and methodological guidance for future empirical research, contributing to debates on standard harmonization, disclosure credibility, and the role of sustainability reporting in contemporary economic governance.
Physical Activity Levels and the Incidence of Type 2 Diabetes: A Cross-Country Analysis Using WHO and World Bank Data Sahal Hanafi; Ilham Kurniawan; Rafidha Nur Alifah; Ina Monica Firsty; Samsul Arifin
International Journal of Applied Research and Innovation Vol. 1 No. 1 (2026): January: Resocia: International Journal of Applied Research and Innovation
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/16y71d56

Abstract

Type 2 diabetes mellitus represents a growing global public health and economic challenge, with incidence rates varying markedly across countries. Physical activity is widely recognized as a protective factor, yet its population-level role remains shaped by socioeconomic conditions, health system capacity, and policy environments. This study examines the relationship between national physical activity levels and the incidence of type 2 diabetes using harmonized cross-country data from the World Health Organization and the World Bank. A quantitative analytical approach was applied to assess associations while accounting for demographic structure, economic development, and institutional factors influencing disease detection and prevention. The findings indicate that countries with higher physical activity prevalence generally exhibit lower diabetes incidence, although this relationship is mediated by inequality, urbanization, and screening coverage. Economic evidence further shows that a significant share of diabetes-related health expenditure is attributable to insufficient physical activity, highlighting the high cost of inaction. Policy analysis underscores that investments in active transport, education, and community-based interventions offer substantial long-term health and economic returns. Overall, the study reinforces physical activity promotion as a globally relevant, cost-effective strategy for reducing type 2 diabetes incidence and advancing sustainable population health.
Cultural Memory and Postcolonial Perspectives in Modern Indonesian Novels Nur Ali Yasin; Maulana Anwar; Abi Umaroh; Sahal Hanafi
Journal of Literary and Linguistic Research Vol. 1 No. 1 (2026): :February: Poetica Lingua: Journal of Literary and Linguistic Research
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/bcb49d58

Abstract

This research examines cultural memory and postcolonial perspectives in modern Indonesian novels through a non-empirical qualitative research design grounded in close reading and thematic-interpretive analysis. Drawing on cultural memory studies and postcolonial theory, the study investigates how Indonesian fiction constructs remembrance as a contested narrative process shaped by trauma, ecological imaginaries, diasporic displacement, and institutional heritage politics. The findings indicate that novels function as mnemonic spaces where colonial violence persists through fragmented temporalities, familial transmission of trauma, and symbolic struggles over monuments, museums, and cultural routes. Literary representations complicate civic and state-centered historiographies by foregrounding silenced indigenous voices and ethical tensions surrounding the narration of historical suffering. The analysis further demonstrates that cultural memory circulates not only through institutional infrastructures but also through vernacular practices such as ritual continuity and food heritage, expanding the scope of postcolonial remembrance beyond official commemoration. By positioning Indonesian novels as counter-archives of colonial afterlives, this study contributes theoretically to debates on collective memory and methodologically to interpretive approaches in postcolonial literary criticism.
Innovation Capability and Business Growth in Culinary Small Enterprises: A Management Perspective Maiza Fikri; Leonardus Teguh Handoyo; Sahal Hanafi; Toman Sony Tambunan
Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 1 (2026): : February: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tour
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/rpktq175

Abstract

Culinary small enterprises operate in highly competitive and dynamic markets where rapid imitation, shifting consumer preferences, and technological change intensify pressures on business growth. Within this context, innovation capability has emerged as a critical managerial resource, yet empirical evidence explaining how it translates into sustainable growth remains fragmented, particularly in culinary SMEs. This study investigates the effect of innovation capability on business growth from a management perspective using an empirical quantitative research design. Data were collected through a structured questionnaire administered to owner-managers and top managers of culinary SMEs operating for at least three years in urban and semi-urban areas. Innovation capability was conceptualized as a multidimensional construct comprising product, process, marketing, and organizational innovation, while business growth was measured through perceived growth in sales, market expansion, and business scale. Data were analyzed using variance-based structural equation modeling (PLS-SEM). The findings demonstrate that innovation capability has a significant positive effect on business growth, with marketing and product innovation showing the strongest impacts. The results further reveal that managerial orientation, digital capability, and organizational learning enhance the effectiveness of innovation capability in generating sustainable growth. This study contributes to innovation and SME management literature by positioning innovation capability as a strategic, growth-enabling managerial capacity.
Digital Social Interaction and Identity Construction among Generation Z in Urban Indonesia Sahal Hanafi; Fadli Agus Triansyah; Rosyid Ridlo Al-Hakim; Rafidha Nur Alifah; Abdul Kholik
Journal of Human Interaction and Social Studies Vol. 1 No. 1 (2026): :February: Sapientia Diversalis: Journal of Human Interaction and Social Studie
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/epkdtb57

Abstract

This study investigates how digital social interaction shapes identity construction among Generation Z in urban Indonesia through an empirical qualitative multi-site design integrating interviews, digital ethnography, and reflective media diaries. Findings show that linguistic stylization and multimodal self-presentation operate as core infrastructures of symbolic identity work, while relational feedback loops within peer networks stabilize belonging through validation, humor, and contextual negotiation. Moral and aspirational framings further anchor digital expression in ethical reasoning, cultural continuity, and future-oriented self-projection linked to urban opportunity structures. Cross-case analysis demonstrates that identity emerges as a relational, reflexive, and platform-mediated process in which language, symbolism, and social recognition co-produce durable self-narratives. The study contributes a multi-level framework connecting discursive micro-practices with moral and aspirational logics, advancing theoretical understanding of youth digital identity and offering methodological templates for analyzing mediated subjectivity in rapidly transforming urban societies, highlighting how everyday interaction accumulates into socially regulated identity trajectories that integrate creativity, community, and ethical self-formation within contemporary platform ecologies, providing empirically grounded insight for interdisciplinary scholarship on digital youth.
Curriculum Reform and the Implementation of Independent Learning Policies in Indonesian Schools Andri Cahyo Purnomo; Sahal Hanafi; Ali Anhar Syi’bul Huda; Muslim Muslim; Samsul Arifin
Journal of Contemporary Pedagogy and Learning Science Vol. 1 No. 1 (2026): :February:Scientia Causa: Journal of Contemporary Pedagogy and Learning Science
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/e2bb9z38

Abstract

This study examines curriculum reform and the implementation of Independent Learning (Merdeka Belajar) policies in Indonesian schools through a non-empirical design combining systematic narrative literature review and policy document analysis. Drawing on peer-reviewed studies and official policy materials, the analysis investigates how governance structures, pedagogical translation, and institutional capacity shape school-level enactment of the Independent Curriculum (Kurikulum Merdeka). Findings indicate that reform outcomes are strongly mediated by leadership competence, professional development ecosystems, and resource distribution, producing significant variation between schools and regions. Teacher agency emerges as the primary mechanism through which autonomy-oriented policy ideals are operationalized, yet interpretive ambiguity and accountability pressures frequently redirect implementation toward procedural compliance. Differentiated learning and project-based orientations are widely positioned as core pedagogical principles, but they remain fragile in contexts lacking sustained institutional support and coherent operational routines. The synthesis further shows that autonomy-based reform can intensify systemic inequity when capacity conditions are uneven, enabling innovation in well-resourced schools while constraining meaningful enactment in disadvantaged settings. The study contributes a multi-level interpretive framework for understanding curriculum reform as capacity-mediated policy enactment.  
Health System Preparedness in Times of Crisis: A Post-COVID-19 Policy Evaluation Rafidha Nur Alifah; Sahal Hanafi
Hippocratica : Journal of Modern Medicine and Healthcare Practice Vol. 1 No. 1 (2026): March: Hippocratica: Journal of Modern Medicine and Healthcare Practice
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Abstract

The COVID-19 pandemic exposed structural weaknesses in health system preparedness worldwide, prompting extensive policy reforms aimed at strengthening resilience against future crises. This study evaluates how preparedness has been reconceptualized in the post-COVID-19 period through a structured policy-oriented literature review combined with conceptual analysis of global health governance scholarship published between 2020 and 2025. The synthesis identifies three interrelated drivers shaping contemporary preparedness frameworks: adaptive governance and institutional learning, workforce and service delivery redesign, and integrated financing architectures. Findings indicate that preparedness increasingly functions as a systemic attribute embedded in routine policy processes rather than as a discrete emergency planning function. Health systems demonstrating coordinated reforms across governance, workforce, and financing domains exhibited stronger potential for sustained crisis responsiveness. The study advances a multidimensional conceptual model of systemic preparedness that links resilience theory with practical policy evaluation, offering a framework for assessing long-term institutional transformation beyond immediate pandemic response. By clarifying how crisis experience can be translated into durable governance reform, the research contributes to the development of more robust analytical tools for guiding global health system preparedness in an era of recurring transnational threats.
Judicial Independence and Rule of Law: A Comparative Legal Policy Review Sahal Hanafi; Ekberth Valen Noya
Iustitia: Journal of Legal Theory, Politics, and International Relations Vol. 1 No. 1 (2026): February: Iustitia: Journal of Legal Theory, Politics, and International Relati
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Abstract

This study examines judicial independence and the rule of law through a non-empirical, doctrinal-comparative legal policy approach that integrates constitutional interpretation, statutory analysis, and cross-jurisdictional jurisprudence. Drawing upon primary legal instruments, including constitutional provisions, statutes, governmental regulations, and landmark judicial decisions, alongside comparative scholarship, the research analyzes how formal guarantees of independence are operationalized through institutional mechanisms and enforcement practices. The findings demonstrate that judicial independence is multidimensional, encompassing structural safeguards, procedural integrity, disciplinary autonomy, and collective professional agency. Comparative assessment between Indonesia and European Union member states reveals that multilayered enforcement, including supranational judicial oversight, strengthens resilience against executive encroachment, populist intervention, and emergency governance expansion. The study further identifies the interdependence between independence and legal certainty, public trust, and economic stability, arguing that independence acquires substantive meaning only when embedded in enforceable and context-sensitive institutional frameworks. The research contributes theoretically by refining the conceptual integration of autonomy and accountability, and methodologically by advancing structured doctrinal-comparative analysis within contemporary constitutional scholarship.
Nature-Related Financial Risks and Their Emerging Role in Banking Regulation and Sustainable Investment Ariawan Ariawan; Nabila Tijani Tharifah; Anggun Wida Prawira; Sahal Hanafi
Capitalis: Journal of Economic Stability, Banking, and Investment Vol. 1 No. 2 (2026): : June: Capitalis: Journal of Economic Stability, Banking, and Investment
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Abstract

This study examines the transmission channels of nature related financial risks into the global banking sector and sustainable investment portfolios through a non linear macroeconomic modeling framework. Utilizing panel vector autoregression and structural equation modeling on secondary data from systemically important commercial banks, the paper evaluates the compounding impacts of physical ecosystem shocks and macroprudential regulatory transitions. The empirical results reveal that localized physical vectors, such as hydrological stress and soil degradation, function as leading indicators for escalating non performing loan ratios and deteriorating asset qualities. Furthermore, sudden regulatory realignments and capital requirement adjustments generate material transition pressures that amplify structural frictions within institutional business models. The findings indicate that current generalized biodiversity screening tools fail to capture site specific project risks, thereby inflating portfolio risk exposures. This research concludes that safeguarding macrofinancial stability requires a comprehensive structural reorientation, shifting from carbon centric perspectives toward unified double materiality prudential frameworks that enforce biodiversity transparency and effectively mobilize private capital toward verifiable ecological restoration.
Greenwashing in Corporate Climate Claims: Normative Challenges in Indonesian Environmental and Consumer Protection Law Sahal Hanafi; Nourma Alivia Zahra El Rakhim
Lex Recta: Journal of Law and Normative Justice Vol. 1 No. 1 (2026): March: Lex Recta: Journal of Law and Normative Justice
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The proliferation of corporate climate claims in Indonesia has intensified concerns regarding greenwashing and the adequacy of existing legal frameworks in addressing misleading environmental representations. This study examines the normative challenges arising from the interaction between Indonesian environmental law, consumer protection law, corporate governance regulation, capital market law, and sustainable finance instruments. Employing a normative juridical method grounded in doctrinal legal analysis, the research interprets statutory provisions, implementing regulations, and judicial principles through grammatical, systematic, teleological, and comparative approaches. The findings indicate that although multiple legal instruments provide partial bases for sanctioning deceptive climate claims, definitional fragmentation and inconsistent evidentiary standards generate regulatory gaps that weaken enforcement effectiveness. Corporate climate representations should be recognized as legally binding communications subject to verifiability, fiduciary responsibility, and consumer protection standards. An integrated liability framework that harmonizes administrative, civil, and criminal mechanisms is essential to safeguard consumer autonomy, strengthen corporate accountability, and enhance the credibility of national climate governance.