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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 116 Documents
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Sustainability Disclosure Practices in Islamic Banking: Do Audit Committees Matter for SDG 16? Rita Wijayanti; Doddy Setiawan; Y. Anni Aryani; Taufiq Arifin
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.159

Abstract

Objective: To examine the influence of audit committee (AC) characteristics on the level of sustainability disclosure in Islamic Banks (IBs) listed on the Indonesia Stock Exchange during the period 2012–2021. Method: Employing a quantitative approach using purposive sampling to obtain 13 Islamic banks, resulting in 122 unbalanced panel data observations. Secondary data were collected from annual reports available on each bank’s official website. Sustainability disclosure items were adopted from Jan et al. (2019) and measured using content analysis techniques. The hypotheses were tested using panel data regression with the random effects model. Results: The findings indicate that Islamic banks disclosed only approximately 27% of the sustainability information expected. Furthermore, the number of audit committee members and audit committee independence significantly influenced sustainability disclosure practices, suggesting that effective oversight mechanisms encourage greater transparency regarding sustainability performance. Novelty: Extending the literature on sustainability disclosure by providing empirical evidence from Islamic banking institutions in Indonesia over a ten-year period, highlighting the critical role of audit committee characteristics, particularly committee size and independence, in strengthening transparency and accountability practices aligned with SDG 16 (Peace, Justice and Strong Institutions).
Administrative Cost Inefficiency of Local Tax Collection: Comparing Cities and Regencies in Supporting SDG 16 Jalu Aji Prakoso; Arif Rahman Saleh; Suci Nasehati Sunaningsih; Khresna Bayu Sangka
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.160

Abstract

Objective: To measure the technical efficiency of local tax collection and identify the factors affecting the technical inefficiency of tax collection administrative costs in regency and city governments in Central Java Province. Method: Employing a quantitative approach using cross-sectional data from 35 regencies and cities in Central Java Province in 2019. Tax collection administrative costs are measured using the expenditure approach and analyzed using Stochastic Frontier Analysis (SFA) with Maximum Likelihood Estimation (MLE). Results: Local Own-Source Revenue (PAD) has a positive and significant effect on tax collection administrative costs. Gross Regional Domestic Product (GRDP) has a negative and significant effect, indicating that stronger economic activity improves tax collection efficiency. Population size significantly affects administrative costs, while the administrative status dummy variable reveals efficiency differences between regency and city governments. In addition, the size of the administrative area has a significant negative effect on technical inefficiency. The average technical efficiency of local tax collection reaches 87.34%, indicating that there is still room for efficiency improvement. Novelty: Contributing to the local public finance and sustainable governance literature by applying Stochastic Frontier Analysis (SFA) to evaluate tax collection administrative efficiency and comparing efficiency performance between regency and city governments in Central Java. The findings provide empirical evidence on how efficient local tax administration can support SDG 16 through the strengthening of effective and accountable public institutions under fiscal decentralization.
Flow of Mental Activity in Developing Dominant Representations for Solving Convergent Sequence Problems: Supporting Quality Education (SDG 4) Nursupiamin Nursupiamin; Sukayasa Sukayasa; Muh. Rizal; Muhammad Ikram
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.161

Abstract

Objective: To investigate the flow of mental activities involved in developing dominant representations when solving convergent sequence problems and to understand how students transform dominant representations into alternative forms to support mathematical understanding. Method: Employing a qualitative case study approach involving 12 Mathematics Education students from the Faculty of Education and Teacher Training, Datokarama State Islamic University, Palu, who had completed real analysis courses and understood the concept of convergent sequences. Data were collected through validated tests and semi-structured interviews. The research procedure followed the stages proposed by Fraenkel et al., including phenomenon identification, participant selection, data collection, analysis, and interpretation. Results: The findings revealed that the flow of mental activities in developing dominant representations consists of five stages: understanding the problem, identifying dominant representations, converting dominant representations into alternative representations, evaluating and revising solutions, and reflecting on the effectiveness of the chosen representations. Students with verbal, visual, and symbolic dominant representations demonstrated different approaches in solving convergent sequence problems but followed a similar cognitive flow when transforming representations. Novelty: A systematic flow of mental activities for developing dominant representations in mathematical problem-solving. The findings contribute to mathematics education literature by explaining how representation transformation supports conceptual understanding of convergent sequences and promotes more effective learning practices aligned with the goals of quality education (SDG 4).
The Importance of Corporate Reputation in Reducing Stock Return Volatility: Evidence toward SDG 16 Isnayni Sabila; Rahmawati Rahmawati; Endang Dwi Amperawati
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.162

Abstract

Objective: To examine the effects of trading volume activity and earnings quality on stock return volatility and investigates the moderating role of corporate reputation in non-cyclical consumer companies listed on the Indonesia Stock Exchange. The study also highlights the contribution of corporate reputation to sustainable capital market stability in line with SDG 16. Method: Using a quantitative approach with secondary data from non-cyclical consumer companies during 2017–2021. Hypotheses were tested using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Results: The results show that trading volume activity positively affects stock return volatility, while earnings quality negatively affects stock return volatility. Furthermore, corporate reputation weakens the positive effect of trading volume activity on volatility and strengthens the negative effect of earnings quality on volatility, thereby contributing to lower market uncertainty and greater stability. Novelty: Extending prior research by incorporating corporate reputation as a moderating variable in the relationship between trading volume activity, earnings quality, and stock return volatility. The findings provide evidence from an emerging market context and demonstrate the role of corporate reputation in reducing market risk and supporting sustainable capital market development.
Evaluating Corporate Social Responsibility Budget Effectiveness and Efficiency in Supporting SDG 12: Evidence from PT Pupuk Sriwidjaja Sri Rahayu; Ratna Sesotya Wedadjati; Bakti setyadi; Sulaiman Helmi
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.163

Abstract

Objective: This study aims to evaluate the effectiveness and efficiency of the Corporate Social Responsibility (CSR) budget at PT Pupuk Sriwidjaja and examine its contribution to responsible resource utilization in supporting Sustainable Development Goal (SDG) 12: Responsible Consumption and Production. Method: This study employed a survey approach using data from the Environmental Social Responsibility Department of PT Pupuk Sriwidjaja. Data were collected through documentation techniques and analyzed descriptively based on CSR budget realization across program categories. Effectiveness and efficiency were measured by comparing budget allocations, realizations, and program outcomes. Results: The findings indicate that PT Pupuk Sriwidjaja implemented its CSR budget effectively and efficiently, achieving an effectiveness rate of 78%. Among all CSR programs, the Natural Disaster program received the highest proportion of CSR fund allocation. The results also demonstrate that efficient CSR budget management contributes to greater social benefits while supporting responsible resource utilization. Furthermore, effective CSR implementation can strengthen corporate reputation and enhance market competitiveness. Novelty: This study contributes to the CSR literature by integrating effectiveness and efficiency assessments of CSR budget management with the perspective of sustainable development, particularly SDG 12. It provides empirical evidence on how responsible CSR budget allocation can support both social impact creation and sustainable corporate practices.
Corporate Financial Performance Before, During, and After COVID-19 Activity Restrictions: Evidence for Sustainable Economic Recovery and SDG 8 Petrus Kanisius Yosta; Baldric Siregar
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.164

Abstract

Objective: The COVID-19 pandemic and activity restriction policies significantly affected the tourism and aviation industries, particularly their financial performance. Although Indonesia revoked activity restrictions in 2022, COVID-19 cases continued to exist, creating both risks and opportunities for business sustainability. This study aims to evaluate differences in corporate financial performance before the COVID-19 pandemic, during the pandemic, and after the lifting of activity restrictions. Method: Employing a quantitative approach using financial data from tourism and aviation companies listed on the Indonesia Stock Exchange (IDX). The sample consisted of 14 companies selected through purposive sampling. Financial performance was evaluated across three periods: before COVID-19 (2017–2018), during COVID-19 (2020–2021), and after activity restrictions were lifted (2022). Data were analyzed using paired sample tests with SPSS. Results: The findings indicate significant differences in corporate financial performance across the three periods. Financial performance was relatively stable before the pandemic, declined substantially during COVID-19 due to activity restrictions, and showed signs of recovery after restrictions were lifted. However, the post-restriction recovery had not yet fully returned to pre-pandemic levels. Novelty: Providing empirical evidence on the comparative financial performance of tourism and aviation companies across pre-pandemic, pandemic, and post-restriction periods. The findings contribute to understanding corporate resilience and recovery strategies while offering insights for sustainable economic recovery in support of SDG 8 (Decent Work and Economic Growth).
Executive Characteristics, Thin Capitalization, and Tax Avoidance after the Pandemic: Implications for SDG 16 Anisa Hardianingrum; Eko Arief Sudaryono
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.165

Abstract

Objective: To examine the effect of thin capitalization on tax avoidance and investigates whether executive characteristics moderate this relationship in multinational companies after the COVID-19 pandemic. The study is motivated by concerns regarding tax avoidance practices and the need to strengthen corporate tax compliance in support of Sustainable Development Goal 16, which promotes effective, accountable, and transparent institutions. Method: Employing a quantitative approach using secondary data obtained from annual reports and financial statements of multinational consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during 2021–2022. Using purposive sampling, 41 companies were selected, resulting in 82 firm-year observations. The hypotheses were tested using panel data regression and moderated regression analysis (MRA). Results: The findings indicate that thin capitalization significantly affects tax avoidance. The relationship is negative, suggesting that companies tend to utilize debt financing within regulatory limits rather than aggressively using debt to reduce tax obligations. Furthermore, executive characteristics, proxied by corporate risk, significantly moderate the relationship between thin capitalization and tax avoidance by weakening its effect. This finding suggests that executives tend to exercise caution in implementing debt-based tax strategies after the pandemic. Novelty: Extending the tax accounting literature by demonstrating the moderating role of executive characteristics in the relationship between thin capitalization and tax avoidance in the post-pandemic period. The findings also provide empirical evidence supporting the Theory of Reasoned Action (TRA) and offer policy insights regarding the implementation of interest expense-to-EBITDA limitations to strengthen tax compliance and support SDG 16.
Corporate Life Cycle and Dividend Policy after Economic Uncertainty: Is Cash Holding Important for SDG 8? Estu Widarwati; Nurul Rohmah Rofiah; E. Wityasminingsih
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.166

Abstract

Objective: Corporate recovery activities require adequate financial resources to support operations, investments, and business sustainability under both normal and uncertain economic conditions. To examine the mediating role of cash holding in the relationship between the corporate life cycle and dividend policy, providing insights into sustainable financial decision-making that support Sustainable Development Goal (SDG) 8 on sustainable economic growth. Method: Employing a quantitative approach using panel data from 63 non-financial companies listed on the IDX during the 2017–2021 period, resulting in 315 firm-year observations. Corporate life cycle is measured using retained earnings to total assets (RE/TA) and retained earnings to total equity (RE/TE), while dividend policy is proxied by the dividend payout ratio. Panel data regression and the Sobel test are used to test the proposed hypotheses. Results: The findings indicate that dividend policy is significantly influenced by the corporate life cycle. The results also show that cash holding is affected by the corporate life cycle and has a significant positive effect on dividend payments among Indonesian non-financial firms. However, the Sobel test does not provide strong evidence that cash holding mediates the relationship between the corporate life cycle and dividend policy. Novelty: Extending prior literature by examining the mediating role of cash holding in the relationship between corporate life cycle and dividend policy within an emerging market context. The findings highlight the importance of aligning cash management decisions with corporate life cycle stages to support sustainable financial performance, business resilience, and SDG 8.
Mental Accounting and MSME Sustainability: The Mediating Role of Financial Performance toward SDG 8 Sri Mulyani; Rahmawati Rahmawati; Djuminah Djuminah; Evi Gantyowati; Endang Dwi Amperawati
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.167

Abstract

Objective: Examining the effect of mental accounting on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) and investigates the mediating role of financial performance. Given the significant contribution of MSMEs to economic growth and employment, understanding factors that support their long-term sustainability is essential for achieving Sustainable Development Goal (SDG) 8 on sustainable economic growth and productive employment. Method: Employing a quantitative research design using survey data collected from 226 MSME owners in Kudus Regency, Central Java, Indonesia. Respondents were selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. Results: The findings reveal that mental accounting has a significant positive effect on both financial performance and MSME sustainability. Financial performance also significantly influences business sustainability and serves as a mediating variable in the relationship between mental accounting and MSME sustainability. These results indicate that MSME owners who effectively plan, manage, and evaluate their financial resources are more likely to achieve stronger financial performance and long-term business sustainability. Novelty: Studying extends the behavioral accounting literature by examining financial performance as a mediating mechanism linking mental accounting and MSME sustainability. The findings provide practical insights for MSME stakeholders and policymakers regarding the importance of financial decision-making behavior in strengthening business resilience and supporting SDG 8.
Situational Leadership of Catholic Secondary School Principals in Enhancing School Achievement in Manokwari, West Papua: Contributing to SDG 4 Imanuel Tenau; Erny Roesminingsih; Karwanto Karwanto
Journal of Current Studies in SDGs Vol. 2 No. 1 (2026): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.1.168

Abstract

Objective: To analyze and describe the situational leadership styles of boarding school principals in improving school achievement at Senior High School Katolik Villanova and Senior High School Katolik Santo Arnoldus Janssen, focusing on how principals adapt leadership practices to the readiness of teachers and educational staff. Method: A qualitative approach with a multi-site study design was employed. Data were collected through in-depth interviews, participatory observation, and documentation, and analyzed using an interactive model of data reduction, data display, and conclusion drawing. Data validity was ensured through source, method, and time triangulation. Results: The findings revealed that principals implemented flexible situational leadership styles, including directing, coaching, supporting, and delegating, based on the competence and readiness of teachers and staff. Leadership extended beyond academic improvement to emphasize character formation, discipline, faith development, and communal life. Strategies such as strengthening teacher professionalism, school culture, student mentoring, and dormitory management contributed to improved academic and non-academic achievement and fostered a positive school climate. Novelty: Proposing a spiritual-oriented situational leadership model distinctive to Catholic boarding schools in West Papua by integrating faith formation, moral exemplarity, and pastoral practices into school leadership. The model contributes to SDG 4 (Quality Education) by promoting holistic student development through academic achievement, character formation, and spiritual growth.

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