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Journal of Current Studies in SDGs
Published by Sekolah Tinggi Agama Islam Sabilul Muttaqin mojokerto
ISSN : -     EISSN : 30897564     DOI : https://doi.org/10.63230/jocsis.1.4
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other
The Journal of Current Studies in SDGs is a scholarly journal dedicated to publishing the latest research, reviews, and analyses related to the Sustainable Development Goals (SDGs). This journal aims to serve as an academic platform for researchers, scholars, and practitioners contributing to the achievement of sustainable development objectives across various sectors. We encourage publications that are solution-oriented, evidence-based, and have a tangible impact on policies and the implementation of SDGs at local, national, and global levels.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 158 Documents
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Students' Learning Needs as an Empirical Foundation for Project-Based Collaborative Learning Model Development toward SDG 4 Zet Yulius Baitanu; Suryanti Suryanti; Lamijan Hadi Susarno
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.3.1.294

Abstract

Objective: To establish an empirical foundation for the development of a Project-Based Collaborative Learning (PjBCL) model by identifying undergraduate students’ learning needs, interpreting their instructional significance, and translating the findings into empirical learner design requirements to support SDG 4 (Quality Education). Method: The study represents the needs assessment phase of a broader Educational Design Research (EDR) project. Following pilot testing of a preliminary 70-item questionnaire with 35 students, a refined instrument consisting of 49 substantive items, two attention-check items, and three open-ended questions was administered to 677 undergraduate students from 43 study programmes across nine faculties at Universitas Nusa Cendana, Indonesia. Quantitative data were analyzed using descriptive statistics, Cronbach’s alpha, and exploratory factor analysis (EFA), while 2,031 qualitative response units were analyzed thematically. Both datasets were integrated through a joint display to derive empirical learner design requirements. Results: The findings revealed that local contextual relevance, collaboration and communication, and students’ preference for Project-Based Collaborative Learning constitute strong readiness factors for instructional innovation. In contrast, problem-solving and creative-thinking competencies require further instructional support. Qualitative analysis generated six major themes, including authentic contextual learning, structured collaborative inquiry, higher-order cognition, learner agency, digital and information literacy, and instructional support. The integration of quantitative and qualitative findings produced a comprehensive set of learner design requirements for authentic local projects, structured collaboration, higher-order cognitive development, ethical digital learning, continuous instructional support, and learner autonomy. Novelty: Demonstrating a transparent evidence-to-design process by systematically integrating quantitative and qualitative findings to generate empirical learner design requirements. These evidence-based requirements provide a robust foundation for the subsequent design and development of an effective Project-Based Collaborative Learning (PjBCL) model.
Grit Character of High School Students in the Digital Era Fitri Aulia; Ni Ketut Suarni; Kadek Suranata; I Ketut Gading
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.3.3.295

Abstract

Objective: The study aims to analyze the grit character of high school students in the digital era. The study emphasizes the importance of persistence, consistency, and determination among students in facing learning challenges caused by rapid technological development. This research contributes to Sustainable Development Goal (SDG) 4 by highlighting the importance of developing student character to support quality education in the digital era. Method: The research employed a quantitative approach with an ex-post facto research design. The research population consisted of eleventh-grade students at SMA N 1 Montong Gading, East Lombok. Data were collected using a grit questionnaire consisting of two dimensions: consistency of interest and perseverance of effort. The sample consisted of 23 students selected using proportionate stratified random sampling.  Results:  The results showed that the grit character of students in the digital era was categorized as good, with an average score of 74.71%. Students demonstrated persistence, enthusiasm, creativity, and responsibility in completing digital-based learning tasks, including multimedia video assignments. The findings indicate that digital technology can support students’ learning processes when accompanied by strong character development.  Novelty: The study provides new insights into student grit characteristics in the context of digital interaction culture among high school students in East Lombok. The findings highlight the importance of integrating digital literacy and character education to strengthen students’ resilience and learning achievement in supporting SDG 4.
The Role of Bonus Mechanism in Moderating Transfer Pricing Determinants: Supporting SDG 16 on Transparent Institutions Kiswanto Kiswanto; Rahmawati Rahmawati; Aidy Yudha Prastyanto
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.3.1.296

Abstract

Objective: To examine the role of bonus mechanisms in moderating the effects of tax management, intangible assets, and debt covenants on transfer pricing decisions. The study highlights the importance of transparent corporate governance and responsible financial practices in supporting Sustainable Development Goal (SDG) 16, particularly regarding accountable institutions and transparent reporting. Method: The study employed a quantitative approach with hypothesis testing using companies listed on the Indonesia Stock Exchange during the 2016–2019 period. Using purposive sampling, 122 observation units were obtained. Data were collected from annual reports and financial statements, while hypothesis testing was conducted using path analysis with IBM SPSS Amos 24. Results: The results indicate that tax management and debt covenants have a positive and significant effect on transfer pricing, while intangible assets have a negative and significant effect on transfer pricing. Furthermore, the bonus mechanism significantly moderates the relationship between tax management and transfer pricing. However, the bonus mechanism does not moderate the effects of intangible assets and debt covenants on transfer pricing. Novelty: Contributing by incorporating the bonus mechanism as a moderating variable to explain how managerial incentives influence transfer pricing decisions. The findings provide implications for strengthening corporate accountability, tax governance, and transparent financial practices aligned with SDG 16.
Auditee and Auditor Factors Affecting Audit Delay with Audit Firm Reputation as Moderating Variable: Supporting SDG 16 in Tourism Firms Dedy Christiyanto; Rahmawati Rahmawati; Evi Gantyowati; Taufiq Arifin
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.3.1.297

Abstract

Objective: To examine the effects of auditee and auditor factors on audit delay and evaluates whether audit firm reputation moderates these relationships. The analysis focuses on tourism, restaurant, and hotel companies listed on the Indonesia Stock Exchange, while linking timely audited reporting to the transparency and accountability principles of Sustainable Development Goal 16. Method: The study employed a quantitative explanatory design using secondary data from audited annual reports for 2017–2021. Purposive sampling yielded 22 companies and 110 firm-year observations. Liquidity, firm size, financial distress, and audit opinion were tested as explanatory variables, while audit firm reputation was examined through moderated regression analysis. Results: Liquidity had no significant effect on audit delay. Firm size and financial distress significantly increased audit delay, whereas an unqualified audit opinion reduced the reporting lag. Audit firm reputation did not moderate the liquidity–audit delay relationship but significantly moderated the effects of firm size, financial distress, and audit opinion. Novelty: The study integrates auditee financial characteristics and auditor-related attributes within a single moderation model in a sector observed across pre-pandemic and pandemic periods. It extends audit-delay research by demonstrating that reputable audit firms do not uniformly accelerate reporting; their moderating role depends on the underlying company characteristic. The findings offer sector-specific evidence relevant to stronger corporate reporting discipline and the accountability orientation of SDG 16.
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

Abstract

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.
Market Orientation on Export Marketing Performance: The Role of Disruptive Innovation and Flexibility Supporting SDGs 8 and 9 Rohwiyati Rohwiyati; Tulus Haryono; Ahmad Ikhwan Setiawan; Lilik Wahyudi; Tri Darsono; Sulistya Sulistya
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.3.3.299

Abstract

Objective: How customer orientation and competitor orientation influence the export marketing performance of coffee-exporting micro, small, and medium-sized enterprises (MSMEs), while assessing the mediating role of disruptive innovation and the moderating role of organizational flexibility. The study also highlights the relevance of these capabilities to SDG 8 and SDG 9 through inclusive export growth and innovation-driven competitiveness. Method: A quantitative explanatory design was employed using survey data from 116 coffee-exporting MSMEs in Central Java, Indonesia, selected through purposive sampling. The relationships among the constructs were analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS 3. Results: Customer orientation significantly improved export marketing performance, whereas competitor orientation had no significant direct effect. Both customer and competitor orientation significantly promoted disruptive innovation, which in turn enhanced export marketing performance. Disruptive innovation significantly mediated both market-orientation dimensions, and flexibility strengthened its positive effect on export marketing performance. Novelty: Integrating disruptive innovation as a mediating mechanism and flexibility as a boundary condition in a single export-marketing model for coffee MSMEs. The model explains how market intelligence can be converted into adaptive innovation and stronger export outcomes, offering an SDG-aligned pathway for resilient MSME internationalization.
Ownership and Tax Planning in Manufacturing Companies Towards Sustainable Economic Governance (SDG 16) Rahmawati Juliati; Rahmawati Rahmawati; Sri Hartoko; Eko Arief Sudaryono
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.3.3.300

Abstract

Objective: To examine the influence of ownership structure on tax planning practices in manufacturing companies listed on the Indonesia Stock Exchange. Specifically, this study investigates the effect of family ownership, foreign ownership, and public ownership on corporate tax planning behavior within the framework of sustainable corporate governance aligned with Sustainable Development Goal (SDG) 16. Method: The research employed a quantitative approach using secondary data obtained from financial reports of manufacturing companies listed on the Indonesia Stock Exchange during 2017–2019. The sample was selected using purposive sampling criteria, resulting in 199 firm-year observations. Multiple linear regression analysis was conducted to examine the relationship between ownership structure and tax planning. Tax planning was measured using the Effective Tax Rate (ETR), while ownership variables were measured based on share ownership proportions.  Results:  The findings indicate that ownership structure significantly influences corporate tax planning. Family ownership, foreign ownership, and public ownership negatively affect ETR, indicating that higher ownership concentration is associated with greater tax planning activities. These results suggest that ownership composition plays an important role in determining corporate tax policies and managerial decisions.  Novelty: Contributing to the literature by examining different ownership types simultaneously and explaining their role in corporate tax planning behavior among Indonesian manufacturing companies. The findings provide insights into how ownership governance mechanisms can support responsible corporate decision-making and strengthen institutional accountability in line with SDG 16.
Does Accounting Information Systems (AIS) Important for MSMEs? Case Study on MSMEs in Yogyakarta Towards SDG 8 Tatik Tatik; Doddy Setiawan; Falikhatun Falikhatun; Taufiq Arifin
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.3.3.301

Abstract

Objective: The study aims to examine the implementation and development of Accounting Information Systems (AIS) in Micro, Small, and Medium Enterprises (MSMEs) in Yogyakarta and identify factors influencing AIS adoption to support sustainable economic growth aligned with Sustainable Development Goal (SDG) 8. Method: The research employed a qualitative approach using a multi-case study method involving three MSMEs representing micro, small, and medium business categories. Data were collected through in-depth interviews, observations, documentation, and literature studies. The data analysis followed an interactive model consisting of data reduction, data display, and conclusion verification.  Results:  The findings reveal differences in AIS implementation among MSMEs based on business scale and organizational resources. Micro businesses still rely on manual accounting systems due to limited financial resources, inadequate human resource competencies, and insufficient technological infrastructure. Small businesses have adopted digital AIS through external software providers, while medium businesses have developed integrated AIS using internal developers. AIS implementation provides benefits including improved financial information accuracy, operational efficiency, internal control, and strategic decision-making capabilities.  Novelty: The study contributes empirical evidence regarding the different stages of AIS adoption among MSMEs and highlights the importance of aligning technological capability, financial readiness, and human resource development to achieve sustainable digital transformation. The findings support SDG 8 by strengthening MSME competitiveness and promoting inclusive economic growth through technology-based management systems.
Advancing SDGs 4, 5, and 16 through Islamic Cultural Conscientization in Indonesian Biographical Cinema: A Freirean–Peircean Analysis Using the CCSP Model Frikho Fernando Polii; Suyatno suyatno; Darni Darni
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.3.1.302

Abstract

Objective: How Islamic cultural conscientization is constructed in Indonesian biographical films through pedagogical and semiotic mechanisms. Method: The research adopts a qualitative interpretive-critical design grounded in Freirean conscientization, Peircean semiotics, and postcolonial cultural theory. Data were collected through repeated film observation, time-coded scene documentation, and semiotic transcription of selected cinematic units. Results: The findings indicate that Islamic literacy operates as a cognitive framework for understanding structural inequalities such as colonialism, patriarchy, and feudalism. Affective representations of suffering and moral tension construct empathy as an ethical learning process. Transformative praxis emerges through educational initiatives, organizational leadership, and cultural resistance embedded in cinematic narratives. Novelty: The study develops the Cultural Conscientization Semiotic Pedagogy (CCSP) Model, positioning Indonesian biographical cinema as a medium of Islamic cultural conscientization that integrates cognition, emotion, and social action within SDGsoriented educational discourse. 
Educator Dignity: Recontextualizing the Javanese Ethical Wisdom of Ajining Diri Saka Lathi for Humanizing Pedagogical Communication in Elementary Education Bambang Edi Siswanto; Wahyu Sukartiningsih; Maryam Isnaini Damayanti; Nurul Istiq'faroh; Zulfin Rachma Mufidah
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.3.1.303

Abstract

Objective: To analyze the crisis of pedagogical communication and the need to strengthen educator dignity through the recontextualization of Javanese ethical wisdom, Ajining Diri Saka Lathi, into a Humanizing Pedagogical Communication Framework for elementary education. The study contributes to Sustainable Development Goal (SDG) 4 by promoting inclusive, ethical, and human-centered quality education. Method: To employ an Educational Design Inquiry (EDI) approach comprising three iterative phases: Analysis and Exploration, Design-Oriented Inquiry, and Enactment and Reflective Inquiry. Data were collected through a Systematic Literature Review (SLR), classroom observations, and Focus Group Discussions (FGDs). The enactment involved two pre-service elementary school teachers from Universitas Negeri Surabaya and two Grade V classroom teachers. Data were analyzed using thematic synthesis and reflective analysis to identify design requirements, evaluate the framework, and refine the design artifact. Results: The study developed the Humanizing Pedagogical Communication Framework by transforming five ethical values of Ajining Diri Saka Lathi, namely unggah-ungguh, tepa selira, andhap asor, angon rasa, and kamanungsan, into four pedagogical communication constructs: Ethical Identity, Relational Respect, Reflective Moral Self-Regulation, and Humanizing Pedagogical Dialogue. The enactment demonstrated the emergence of dignity-centered practices through Respectful Interaction, Dialogic Engagement, and Learner Empowerment, supporting SDG 4 and strengthening ethical relationships in educational institutions. Novelty: The study introduces a novel recontextualization of Ajining Diri Saka Lathi as the conceptual foundation of educator dignity, operationalized through the Humanizing Pedagogical Communication Framework as Educational Design Knowledge for promoting contextualized and humanizing pedagogical communication in elementary education.

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