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CSR Disclosure, Foreign Ownership, and Tax Aggressiveness: Evidence from Indonesian Mining Companies toward SDG 16 Abidah Dwi Rahmi Satiti; Doddy Setiawan; Djoko Suhardjanto; Wahyu Widarjo; Setianingtyas Honggowati
Journal of Current Studies in SDGs Vol. 3 No. 1 (2027): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.1.298

Objective: To examine the effect of corporate social responsibility disclosure on tax aggressiveness and investigates whether foreign ownership moderates this relationship among mining companies listed on the Indonesia Stock Exchange. This study contributes to Sustainable Development Goal (SDG) 16 by highlighting the importance of transparency, accountability, and responsible corporate governance in taxation practices. Method: The quantitative study uses secondary data from annual reports and financial statements of mining companies listed on the Indonesia Stock Exchange during 2015–2019. Using purposive sampling, this study obtained 135 firm-year observations. Tax aggressiveness was measured using the effective tax rate (ETR), CSR disclosure was measured using the GRI-G4 based CSR Disclosure Index, and foreign ownership was measured based on the proportion of shares owned by foreign investors. Moderated regression analysis was conducted using STATA. Results: The results indicate that CSR disclosure has a significant effect on tax aggressiveness. Companies with higher CSR disclosure tend to demonstrate greater tax aggressiveness. However, foreign ownership does not significantly moderate the relationship between CSR disclosure and tax aggressiveness. Novelty: Providing new evidence regarding the role of foreign ownership as a moderating mechanism between CSR disclosure and tax aggressiveness in an emerging market mining sector. The findings emphasize that CSR disclosure should reflect genuine corporate accountability rather than merely symbolic legitimacy, supporting SDG 16.6 through improved transparency and responsible institutional practices.

Proposed Framework To Explore The Role Of Consumer Protection And Ecosystem Orchestration In The Banking Industry: Supporting SDG 9 Anto Prabowo; Wimboh Santoso; Djoko Suhardjanto; Irwan Trinugroho
Journal of Current Studies in SDGs Vol. 3 No. 1 (2027): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.1.315

Objective: The banking industry is experiencing significant transformation driven by increasing demands for consumer protection and digital ecosystem development. This study aims to propose a conceptual framework for examining the role of consumer protection and ecosystem orchestration in improving financial and digital performance within the banking industry. The study contributes to Sustainable Development Goal (SDG) 9 by highlighting the importance of innovation and digital infrastructure development in strengthening the competitiveness of financial institutions. Method: A conceptual research approach based on the Structure-Conduct-Performance (SCP) paradigm. The proposed framework integrates firm size as a structural variable, consumer protection and ecosystem orchestration as conduct variables, and financial performance and digital performance as outcome variables. The conceptual model is developed through theoretical exploration of previous studies related to banking transformation, consumer protection, digital ecosystems, and organizational capabilities. Results: The proposed framework suggests that firm size may influence consumer protection and ecosystem orchestration capabilities, while both consumer protection and ecosystem orchestration are expected to contribute to financial performance and digital performance. The framework provides a comprehensive perspective on how banks can balance digital innovation with consumer trust and protection. Novelty: The study offers a novel integrated framework by combining consumer protection and digital ecosystem orchestration within the SCP paradigm. The proposed model provides a foundation for future empirical research examining how banking institutions can achieve sustainable digital transformation aligned with SDG 9.

Advancing SDGs 1 through Sustainable Microfinance Institutions: The Roles of Competition, Double Bottom Line Performance, and Digitalization. Djoko Karyono; Djoko Suhardjanto; Irwan Trinugroho; Izza Mafruhah
Journal of Current Studies in SDGs Vol. 3 No. 3 (2027): September
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.3.286

Objective: The study examines the financial and social performance of microfinance institutions (MFIs) and assesses whether digitalization and its interaction with institution size are associated with operational self-sufficiency and outreach. Method: The analysis uses an unbalanced panel from the MIX Marker database. The descriptive output covers 1999-2019 and contains up to 20,120 institution-year observations. Fixed-effects panel regressions are reported for operational self-sufficiency (OSS) and the number of active borrowers (NAB), with profitability, loan volume, capital adequancy, funding structure, proverty outreach, total assets, and digitalization as explanatory variables. Result: Return on assets in positively associated with OSS, while loan volume is strongly associated with NAB. A higher depositto-loan ratio is linked to stronger OSS. The share of cliencts below the proverty line is positively associated with OSS but negatively associated with NAB. The direct digitalization coefficient and the digitalization-total-assests interaction are statistically insignificant in the reported models. Novelty: The study separates financial sustainability from social outreach and test whether digital maturity changes the size-performance relationship in an international MFI panel. The result show that digital adoption alone does not guarantee stronger double-bottom-line performance.

CSR Disclosure, Foreign Ownership, and Tax Aggressiveness: Evidence from Indonesian Mining Companies toward SDG 16 Abidah Dwi Rahmi Satiti; Doddy Setiawan; Djoko Suhardjanto; Wahyu Widarjo; Setianingtyas Honggowati
Journal of Current Studies in SDGs Vol. 3 No. 1 (2027): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.1.298

Objective: To examine the effect of corporate social responsibility disclosure on tax aggressiveness and investigates whether foreign ownership moderates this relationship among mining companies listed on the Indonesia Stock Exchange. This study contributes to Sustainable Development Goal (SDG) 16 by highlighting the importance of transparency, accountability, and responsible corporate governance in taxation practices. Method: The quantitative study uses secondary data from annual reports and financial statements of mining companies listed on the Indonesia Stock Exchange during 2015–2019. Using purposive sampling, this study obtained 135 firm-year observations. Tax aggressiveness was measured using the effective tax rate (ETR), CSR disclosure was measured using the GRI-G4 based CSR Disclosure Index, and foreign ownership was measured based on the proportion of shares owned by foreign investors. Moderated regression analysis was conducted using STATA. Results: The results indicate that CSR disclosure has a significant effect on tax aggressiveness. Companies with higher CSR disclosure tend to demonstrate greater tax aggressiveness. However, foreign ownership does not significantly moderate the relationship between CSR disclosure and tax aggressiveness. Novelty: Providing new evidence regarding the role of foreign ownership as a moderating mechanism between CSR disclosure and tax aggressiveness in an emerging market mining sector. The findings emphasize that CSR disclosure should reflect genuine corporate accountability rather than merely symbolic legitimacy, supporting SDG 16.6 through improved transparency and responsible institutional practices.

Proposed Framework To Explore The Role Of Consumer Protection And Ecosystem Orchestration In The Banking Industry: Supporting SDG 9 Anto Prabowo; Wimboh Santoso; Djoko Suhardjanto; Irwan Trinugroho
Journal of Current Studies in SDGs Vol. 3 No. 1 (2027): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.1.315

Objective: The banking industry is experiencing significant transformation driven by increasing demands for consumer protection and digital ecosystem development. This study aims to propose a conceptual framework for examining the role of consumer protection and ecosystem orchestration in improving financial and digital performance within the banking industry. The study contributes to Sustainable Development Goal (SDG) 9 by highlighting the importance of innovation and digital infrastructure development in strengthening the competitiveness of financial institutions. Method: A conceptual research approach based on the Structure-Conduct-Performance (SCP) paradigm. The proposed framework integrates firm size as a structural variable, consumer protection and ecosystem orchestration as conduct variables, and financial performance and digital performance as outcome variables. The conceptual model is developed through theoretical exploration of previous studies related to banking transformation, consumer protection, digital ecosystems, and organizational capabilities. Results: The proposed framework suggests that firm size may influence consumer protection and ecosystem orchestration capabilities, while both consumer protection and ecosystem orchestration are expected to contribute to financial performance and digital performance. The framework provides a comprehensive perspective on how banks can balance digital innovation with consumer trust and protection. Novelty: The study offers a novel integrated framework by combining consumer protection and digital ecosystem orchestration within the SCP paradigm. The proposed model provides a foundation for future empirical research examining how banking institutions can achieve sustainable digital transformation aligned with SDG 9.

Institutional Ownership, Blockholder Ownership, and the Boardâ€™s Tenure to Disclosure of Corporate Governance Totok Dewayanto; Rahmawati Rahmawati; Djoko Suhardjanto
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 15 No 1 (2020): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v15i1.2020.pp83-90

This research was conducted to determine the effect of institutional ownership, blockholder ownership and the Boardâ€™s tenure on disclosure of corporate governance in Indonesia. The population is all publicly listed companies listed on the Indonesia Stock Exchange and samples were taken using purposive sampling techniques to produce a total of 152 companies in the period 2016-2017. Using the multiple linear regression test, the results show that institutional ownership and blockholder ownership have a positive effect on corporate governance disclosure, while there is no effect of the Boardâ€™sÂ tenure on corporate governance.

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