Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Formosa Journal of Science and Technology (FJST) Journal of Mathematics Instruction, Social Research and Opinion
Sugiyanto Sugiyanto
Pamulang University
Humanities Computer Science & IT Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences

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Integration of Sustainable Development Goals (SDGs) in Sustainability Reporting of Indonesia’s Healthcare Sector: A Triple Bottom Line Perspective Alzulin Olvica Saputri; Firman Tatariyanto; Sugiyanto Sugiyanto
Journal of Mathematics Instruction, Social Research and Opinion Vol. 5 No. 1 (2026): March
Publisher : MASI Mandiri Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58421/misro.v5i1.1048

Abstract

Integration of Sustainable Development Goals (SDGs) in sustainability reporting within Indonesia’s healthcare sector remains fragmented and predominantly symbolic, creating a misalignment between global expectations and actual disclosure practices. This study aims to analyze how healthcare organizations integrate SDG-related information within the Triple Bottom Line (TBL) framework, and to compare disclosure patterns between state-owned and private institutions in order to evaluate whether sustainability reporting functions as a tool for substantive transformation or merely as a legitimacy mechanism. Using a qualitative content analysis approach, 45 sustainability and annual reports from 15 healthcare organizations (2 state-owned and 13 private) covering the period 2021–2023 were examined with NVivo 15 through open coding, thematic analysis, and matrix queries based on People, Planet, and Profit dimensions and six priority SDGs (SDG 3, 5, 8, 9, 12, 13). The results show that SDG integration is highly unbalanced: SDG 3 accounts for 45% of coded references, followed by SDG 8 (22%) and SDG 12 (15%), while SDG 13 represents only 2% of disclosures, indicating systematic underemphasis of climate action and environmental accountability. People and Profit dimensions clearly dominate reporting, with the Planet dimension receiving minimal attention, and state-owned hospitals focusing more on social legitimacy narratives. In contrast, private institutions emphasize profit-oriented and efficiency-driven disclosures, both with weak cross-dimensional integration and limited quantifiable performance indicators. The study concludes that sustainability reporting in Indonesia’s healthcare sector primarily serves legitimacy and stakeholder management purposes rather than driving authentic organizational change, and proposes the Health SDGs Integration Matrix as a practical framework for assessing SDG alignment quality and supporting the development of sector-specific regulatory guidance.
Prediction of Financial Contagion and Bank Failure in 5 Asean Countries Corporate Governance as a Moderation (Survey Commercial and Exchange Banking in Asean) Sugiyanto Sugiyanto
Formosa Journal of Science and Technology Vol. 4 No. 9 (2025): September 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v4i9.236

Abstract

This study analyzes the effects of financial contagion and good corporate governance (GCG) on bankruptcy prediction models in ASEAN banks (Indonesia, Singapore, Malaysia, the Philippines, and Thailand). Using secondary data from 145 banks (82 healthy, 63 bankrupt) covering 2016–2024, a logistic regression model was applied in three stages: without moderation, with contagion and GCG as moderating variables, and with them as independent variables. The results show that financial contagion increases the probability of bankruptcy, while GCG reduces it. Profitability and liquidity decrease bankruptcy risk, solvency increases it, and risk management shows no significant effect. The study highlights the dual role of contagion in amplifying risk and GCG in mitigating bankruptcy likelihood.
Co-Authors Alzulin Olvica Saputri Firman Tatariyanto