Journal of Current Studies in SDGs
type: channel
description: The Journal of Current Studies in SDGs is a scholarly international 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. JOURNAL INFORMATION Journal Title Journal of Current Studies in SDGs Initial JOCSIS Abbreviation J. Curr. Stud. SDGs ISSN 3089-7564 DOI Prefix 10.63230/jocsis Indexing Copernicus, Garuda, Dimensions Editor-in-Chief Dr. Binar Kurnia Prahani Publishing Frequency 4 issues per year (March, June, September, December) Type Journal International Journal
publisher: Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto
language: en
publication name: Journal of Current Studies in SDGs
issn: 3089-7564
copyright: This work is licensed under a Creative Commons Attribution 4.0 International License.
items: Proposed Framework To Explore The Role Of Consumer Protection And Ecosystem Orchestration In The Banking Industry: Supporting SDG 9
items: Review of Empirical Research on Corporate Sustainability Practice: An Indonesian Context Towards SDG 12
items: Comparison of Multidimensional and Unidimensional Approach to Entrepreneurial Orientation: A Systematic Literature Review for SDG 8
items: Human-Centred Artificial Intelligence-Supported Critical Film Literacy Model for SDG 4.7: A Postcolonial Study of Indonesian Cinema
items: Mathematics Anxiety Profiles and Dominant Predictors of Students’ Mathematical Problem-Solving Ability for SDG 4: Quality Mathematics Education
items: Lecturer-Informed Instructional Design Requirements for Developing a Project-Based Collaborative Learning Model toward SDG 4
items: Educator Dignity: Recontextualizing the Javanese Ethical Wisdom of Ajining Diri Saka Lathi for Humanizing Pedagogical Communication in Elementary Education
items: Advancing SDGs 4, 5, and 16 through Islamic Cultural Conscientization in Indonesian Biographical Cinema: A Freirean–Peircean Analysis Using the CCSP Model
items: Does Accounting Information Systems (AIS) Important for MSMEs? Case Study on MSMEs in Yogyakarta Towards SDG 8
items: Ownership and Tax Planning in Manufacturing Companies Towards Sustainable Economic Governance (SDG 16)
items: Market Orientation on Export Marketing Performance: The Role of Disruptive Innovation and Flexibility Supporting SDGs 8 and 9
items: CSR Disclosure, Foreign Ownership, and Tax Aggressiveness: Evidence from Indonesian Mining Companies toward SDG 16
items: Auditee and Auditor Factors Affecting Audit Delay with Audit Firm Reputation as Moderating Variable: Supporting SDG 16 in Tourism Firms
items: The Role of Bonus Mechanism in Moderating Transfer Pricing Determinants: Supporting SDG 16 on Transparent Institutions
items: Grit Character of High School Students in the Digital Era
items: Students' Learning Needs as an Empirical Foundation for Project-Based Collaborative Learning Model Development toward SDG 4
items: Functionalization of L-Cystein On Magnetite As Magnetic Adsorbent Metals for SDG 14
items: Pedagogical Directive Utterances in Indonesian Language Learning at Muhammadiyah Islamic Junior Secondary School 1, Malang City: A Sociopragmatic Study Supporting SDG 4
items: Strategies of Negative Politeness and Linguistic Realization in Thesis Advising Negotiations Via WhatsApp: A Sociopragmatic Analysis toward Quality Education (SDG 4)
items: The Disclosure of Akhlak Core Values: Social Responsibility Practice PT. Bank Syariah Indonesia Supporting SDG 16
items: The Effect of Accounting Knowledge on Student Investment Intention with Fear of Missing Out (FoMO) as Moderation: Supporting SDG 4
items: The Effect of Business Capital Management on Business Success: The Role of Uncertainly Environment As a Moderation Variable for SDG 1
items: Advancing SDGs 1 through Sustainable Microfinance Institutions: The Roles of Competition, Double Bottom Line Performance, and Digitalization.
items: Free Tax Consultant Certification Exam (USKP) Fees on Tax Knowledge and Taxation Career Choice: Supporting SDG 4
items: The Effect of Scaffolded Project Based Learning on Students’ Critical Thinking Skills to Support SDG 4
items: Family-Oriented School Culture for Student Well-Being in Indonesian Islamic Junior High Schools: Advancing Sustainable Development Goal 4
items: Advancing SDG 4 through Effective Governance: A POAC-Based Educational Management Model for Early Childhood Literacy
items: Integrating School and Family Literacy to Foster Early Reading Habits: Evidence for SDG 4 from Indonesian Kindergartens
items: Career Adaptability and Work Volition among Aviation Vocational Cadets: The Mediating Role of Career Engagement toward SDG 4, SDG 8, SDG 9, and SDG 10
items: Adaptive Assessment Pathways for Achieving SDG 4: Strengthening Motivation and Self-Efficacy in Indonesian Nonformal Education

Proposed Framework To Explore The Role Of Consumer Protection And Ecosystem Orchestration In The Banking Industry: Supporting SDG 9
type: item
description: 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.
subject: Articles
  topic: section
subject: Banking Industry
  topic: keywords
subject: Consumer Protection
  topic: keywords
subject: Digital Ecosystem
  topic: keywords
subject: Digital Transformation
  topic: keywords
subject: Ecosystem Orchestration
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: SDG 9
  topic: keywords
subject: Structure-Conduct-Performance Framework
  topic: keywords
creator: Anto Prabowo
creator: Wimboh Santoso
creator: Djoko Suhardjanto
creator: Irwan Trinugroho
rights: Copyright (c) 2027 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2027-03-27
publication date: 2027-03-27
starting page: 315
ending page: 315
doi: 10.63230/jocsis.3.1.315

Review of Empirical Research on Corporate Sustainability Practice: An Indonesian Context Towards SDG 12
type: item
description: Objective: To examine the implementation of corporate sustainability practices among Indonesian companies by reviewing empirical academic studies and identifying how the Triple Bottom Line (TBL) framework is adopted to address sustainability challenges. This study contributes to understanding responsible corporate practices and their relevance to achieving Sustainable Development Goal 12 (Responsible Consumption and Production). Method: A systematic literature review approach to analyze scholarly publications related to corporate sustainability practices in the Indonesian context. Following a systematic review protocol, 57 articles were selected and examined through content analysis using Atlas.ti software. The analysis focused on identifying sustainability practices based on the Triple Bottom Line framework, including economic, social, and environmental dimensions. Results: The findings indicate that most Indonesian sustainability studies utilize the TBL framework as the foundation for explaining corporate sustainability practices. However, sustainability implementation remains predominantly focused on reporting activities, while only a limited number of studies discuss the integration of TBL principles into business operations, organizational strategies, and corporate culture. Novelty: The study provides a comprehensive review of corporate sustainability practices in Indonesia by identifying the gap between sustainability reporting and strategic implementation. The findings emphasize the importance of embedding sustainability principles into corporate decision-making and operational processes to strengthen responsible production practices and support SDG 12 achievement.
subject: Articles
  topic: section
subject: Corporate Sustainability
  topic: keywords
subject: Indonesia
  topic: keywords
subject: Sustainability Reporting
  topic: keywords
subject: Sustainable Development Goals
  topic: keywords
subject: Systematic Literature Review
  topic: keywords
subject: Triple Bottom Line
  topic: keywords
creator: Elvia Ivada
creator: Rahmawati Rahmawati
creator: Djuminah Djuminah
creator: Wahyu Widarjo
rights: Copyright (c) 2027 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2027-03-27
publication date: 2027-03-27
starting page: 314
ending page: 314
doi: 10.63230/jocsis.3.1.314

Comparison of Multidimensional and Unidimensional Approach to Entrepreneurial Orientation: A Systematic Literature Review for SDG 8
type: item
description: Objective: To examine and compare the multidimensional and unidimensional approaches to Entrepreneurial Orientation (EO) and their contribution to organizational performance within the perspective of sustainable economic development aligned with Sustainable Development Goal (SDG) 8. EO represents a strategic capability that encourages innovation, competitiveness, and entrepreneurial activities in organizations. Method: A Systematic Literature Review (SLR) approach by analyzing peer-reviewed articles indexed in Scopus from 2014 to 2024. From 500 initially identified articles, 100 articles were selected through screening, full-text evaluation, and quality assessment processes. The analysis focused on EO dimensions, research trends, theoretical contributions, and comparative advantages of both approaches. Results: The findings indicate that the multidimensional approach provides deeper insights into the specific roles of innovation, proactiveness, risk-taking, autonomy, and competitive aggressiveness in influencing organizational outcomes. Meanwhile, the unidimensional approach offers a simpler and more practical measurement framework for assessing overall entrepreneurial orientation. Both approaches demonstrate significant contributions to understanding business performance and entrepreneurial success. Novelty: The study contributes by integrating multidimensional and unidimensional perspectives of EO into a comprehensive framework that supports sustainable entrepreneurship development. The findings provide theoretical and practical implications for organizations seeking innovation-driven growth and sustainable economic competitiveness aligned with SDG 8.
subject: Articles
  topic: section
creator: Rusnandari Retno Cahyani
creator: Asri Laksmi Riani
creator: Mugi Harsono
creator: Sinto Sunaryo
rights: Copyright (c) 2027 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2027-03-27
publication date: 2027-03-27
starting page: 313
ending page: 313
doi: 10.63230/jocsis.3.1.313

Human-Centred Artificial Intelligence-Supported Critical Film Literacy Model for SDG 4.7: A Postcolonial Study of Indonesian Cinema
type: item
description: Objective: The study develops a human-centred model of artificial-intelligence-supported critical film literacy for language education and Sustainable Development Goal (SDG) 4.7. It examines how Indonesian biographical cinema constructs critical awareness and how those constructions can organise responsible AI-supported learning. Method: A qualitative interpretative-critical reanalysis examined Guru Bangsa: Tjokroaminoto, Kartini, and Sultan Agung: Tahta, Perjuangan, dan Cinta. Verbal, visual, narrative, auditory, and cultural signs were analysed through Peircean semiotics, Freirean critical pedagogy, and Bhabha's postcolonial concepts. Abductive cross-film coding organised the evidence into cognitive, affective, and praxis-oriented dimensions and guided pedagogical model derivation. Results: The films construct structural awareness through education, letters, books, public speech, cultural memory, and symbolic spaces; ethical engagement through confinement, exploitation, grief, and responsibility; and transformative agency through organisation, emancipatory literacy, negotiation, leadership, and cultural transmission. These patterns support a six-stage cycle: human first reading, AI-generated alternative interpretation, evidence verification, cultural-bias audit, dialogic synthesis, and independent ethical language production. Novelty: The study integrates critical film literacy, language learning, AI literacy, postcolonial interpretation, and SDGs-oriented education in one operational didactic-semiotic model. Human judgement functions as the organising principle of AI use, while SDG 4.7 provides the central educational purpose and SDGs 5 and 16 provide linked contribution pathways.
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Critical Film Literacy
  topic: keywords
subject: Language Education
  topic: keywords
subject: Postcolonial Pedagogy
  topic: keywords
subject: SDG 4.7
  topic: keywords
creator: Frikho Fernando Polii
creator: Suyatno Suyatno
creator: Darni Darni
rights: Copyright (c) 2027 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2027-03-27
publication date: 2027-03-27
starting page: 311
ending page: 311
doi: 10.63230/jocsis.3.1.311

Mathematics Anxiety Profiles and Dominant Predictors of Students’ Mathematical Problem-Solving Ability for SDG 4: Quality Mathematics Education
type: item
description: Objective: The study aims to identify mathematics anxiety profiles among junior high school students and examine the dominant psychological predictors influencing students’ mathematical problem-solving ability. The study addresses the limitation of previous research that often treats mathematics anxiety as a single emotional barrier by examining variations in students’ anxiety characteristics and their associated predictors. Method: A mixed-methods sequential explanatory design was employed involving 183 seventh-grade students from two public junior high schools in West Surabaya, Indonesia. Quantitative data were collected using a mathematics anxiety questionnaire and a mathematical problem-solving ability test. Descriptive statistics and multiple regression analysis were conducted to identify anxiety profiles and determine dominant predictors within each profile. Qualitative data from interviews were analyzed to provide deeper explanations of quantitative findings. Results: The findings revealed that students demonstrated different mathematics anxiety characteristics associated with variations in problem-solving ability. Regression analysis showed that dominant predictors differed across anxiety profiles. Psychological factors emerged as the strongest predictor in Cluster 1 (B = 1.692, p < 0.001), while personality factors became the dominant predictor in Cluster 2 (B = 1.899, p = 0.021). Novelty: The study contributes to mathematics education research by demonstrating that mathematics anxiety should not be viewed as a homogeneous construct. Instead, different anxiety profiles are associated with different dominant predictors, providing implications for developing differentiated learning strategies that support inclusive and quality mathematics education aligned with Sustainable Development Goal 4.
subject: Articles
  topic: section
subject: Mathematics Anxiety
  topic: keywords
subject: Mathematics Problem-Solving Ability
  topic: keywords
subject: Psychological Factors
  topic: keywords
subject: Personality Factors
  topic: keywords
subject: Self-Efficacy
  topic: keywords
subject: Quality Education
  topic: keywords
creator: Herfa Maulina Dewi Soewardini
creator: Yusuf Fuad
creator: Rooselyna Ekawati
rights: Copyright (c) 2027 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0
date: 2026-07-31
publication date: 2026-07-31
starting page: 305
ending page: 305
doi: 10.63230/jocsis.3.1.305

Lecturer-Informed Instructional Design Requirements for Developing a Project-Based Collaborative Learning Model toward SDG 4
type: item
description: Objective: To identify and prioritise lecturers’ instructional needs and translate integrated evidence into lecturer-informed design requirements for developing a Project-Based Collaborative Learning (PjBCL) model in higher education. It also examined how the resulting requirements could support SDG 4 by strengthening contextually relevant and competency-oriented quality education. Method: The study employed the Preliminary Research phase of Educational Design Research. A needs-assessment questionnaire was pilot-tested with 11 lecturers and administered to 78 lecturers at an Indonesian public university using purposive sampling. Quantitative data were analysed using descriptive statistics and internal-consistency testing, while qualitative responses were examined through inductive content analysis. The two strands were integrated using Joint Display and Meta-Inference. Results: The analysis produced four interrelated instructional design requirements: local contextualisation, authentic collaborative learning, institutional readiness, and student competency development. Local-context integration received the highest quantitative rating (M = 4.65, SD = 0.41), and qualitative findings specified the cultural, pedagogical, organisational, and partnership conditions required to operationalise these priorities. Novelty: The study advances Educational Design Research by demonstrating a transparent evidence-to-design pathway that converts lecturers’ quantitative priorities and qualitative explanations into explicit instructional design requirements before model development. This lecturer-informed process provides an empirical foundation for designing and iteratively refining a context-responsive PjBCL model aligned with SDG 4 (Quality Education).
subject: Articles
  topic: section
subject: Educational Design Research
  topic: keywords
subject: Higher Education
  topic: keywords
subject: Instructional Design Requirements
  topic: keywords
subject: Lecturer Instructional Needs
  topic: keywords
subject: Project-Based Collaborative Learning
  topic: keywords
subject: Quality Education (SDG 4)
  topic: keywords
creator: Zet Yulius Baitanu
creator: Suryanti Suryanti
creator: Lamijan Hadi Susarno
rights: Copyright (c) 2027 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2027-03-27
publication date: 2027-03-27
starting page: 304
ending page: 304
doi: 10.63230/jocsis.3.1.304

Educator Dignity: Recontextualizing the Javanese Ethical Wisdom of Ajining Diri Saka Lathi for Humanizing Pedagogical Communication in Elementary Education
type: item
description: 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.
subject: Articles
  topic: section
subject: Educator Dignity
  topic: keywords
subject: Javanese Ethical Wisdom
  topic: keywords
subject: Ajining Diri Saka Lathi
  topic: keywords
subject: Humanizing Pedagogy
  topic: keywords
subject: Elementary Education
  topic: keywords
subject: SDG 4
  topic: keywords
creator: Bambang Edi Siswanto
creator: Wahyu Sukartiningsih
creator: Maryam Isnaini Damayanti
creator: Nurul Istiq'faroh
creator: Zulfin Rachma Mufidah
rights: Copyright (c) 2027 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0
date: 2026-07-31
publication date: 2026-07-31
starting page: 303
ending page: 303
doi: 10.63230/jocsis.3.1.303

Advancing SDGs 4, 5, and 16 through Islamic Cultural Conscientization in Indonesian Biographical Cinema: A Freirean–Peircean Analysis Using the CCSP Model
type: item
description: 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 SDGs oriented educational discourse.
subject: Articles
  topic: section
subject: Islamic cultural education
  topic: keywords
subject: biographical cinema
  topic: keywords
subject: SDGs education
  topic: keywords
subject: Freirean Pedagogy
  topic: keywords
subject: Semiotics
  topic: keywords
subject: Postcolonial Studies
  topic: keywords
subject: SDGs Education
  topic: keywords
creator: Frikho Fernando Polii
creator: Suyatno suyatno
creator: Darni Darni
rights: Copyright (c) 2027 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2026-07-31
publication date: 2026-07-31
starting page: 302
ending page: 302
doi: 10.63230/jocsis.3.1.302

Does Accounting Information Systems (AIS) Important for MSMEs? Case Study on MSMEs in Yogyakarta Towards SDG 8
type: item
description: 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.
subject: Articles
  topic: section
subject: Accounting Information Systems
  topic: keywords
subject: Digital Transformation
  topic: keywords
subject: Micro Small and Medium Enterprises
  topic: keywords
subject: Sustainable Development Goals
  topic: keywords
subject: Technology Adoption
  topic: keywords
subject: Yogyakarta
  topic: keywords
creator: Tatik Tatik
creator: Doddy Setiawan
creator: Falikhatun Falikhatun
creator: Taufiq Arifin
rights: Copyright (c) 2027 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2026-07-26
publication date: 2026-07-26
starting page: 301
ending page: 301
doi: 10.63230/jocsis.3.3.301

Ownership and Tax Planning in Manufacturing Companies Towards Sustainable Economic Governance (SDG 16)
type: item
description: 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.
subject: Articles
  topic: section
subject: Corporate Governance
  topic: keywords
subject: Ownership Structure
  topic: keywords
subject: Sustainable Development Goals
  topic: keywords
subject: Tax Planning
  topic: keywords
subject: Tax Strategy
  topic: keywords
creator: Rahmawati Juliati
creator: Rahmawati Rahmawati
creator: Sri Hartoko
creator: Eko Arief Sudaryono
rights: Copyright (c) 2027 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2026-07-26
publication date: 2026-07-26
starting page: 300
ending page: 300
doi: 10.63230/jocsis.3.3.300

Market Orientation on Export Marketing Performance: The Role of Disruptive Innovation and Flexibility Supporting SDGs 8 and 9
type: item
description: 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.
subject: Articles
  topic: section
subject: Coffee-Exporting Msmes
  topic: keywords
subject: Disruptive Innovation
  topic: keywords
subject: Export Marketing Performance
  topic: keywords
subject: Flexibility
  topic: keywords
subject: Market Orientation
  topic: keywords
subject: SDG 8
  topic: keywords
subject: SDG 9
  topic: keywords
creator: Rohwiyati Rohwiyati
creator: Tulus Haryono
creator: Ahmad Ikhwan Setiawan
creator: Lilik Wahyudi
creator: Tri Darsono
creator: Sulistya Sulistya
rights: Copyright (c) 2027 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2026-07-26
publication date: 2026-07-26
starting page: 299
ending page: 299
doi: 10.63230/jocsis.3.3.299

CSR Disclosure, Foreign Ownership, and Tax Aggressiveness: Evidence from Indonesian Mining Companies toward SDG 16
type: item
description: 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.
subject: Articles
  topic: section
subject: Corporate Social Responsibility Disclosure
  topic: keywords
subject: Foreign Ownership
  topic: keywords
subject: Mining Companies
  topic: keywords
subject: SDG 16
  topic: keywords
subject: Tax Aggressiveness
  topic: keywords
creator: Abidah Dwi Rahmi Satiti
creator: Doddy Setiawan
creator: Djoko Suhardjanto
creator: Wahyu Widarjo
creator: Setianingtyas Honggowati
rights: Copyright (c) 2027 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2026-07-26
publication date: 2026-07-26
starting page: 298
ending page: 298
doi: 10.63230/jocsis.3.1.298

Auditee and Auditor Factors Affecting Audit Delay with Audit Firm Reputation as Moderating Variable: Supporting SDG 16 in Tourism Firms
type: item
description: 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.
subject: Articles
  topic: section
creator: Dedy Christiyanto
creator: Rahmawati Rahmawati
creator: Evi Gantyowati
creator: Taufiq Arifin
rights: Copyright (c) 2027 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2027-03-27
publication date: 2027-03-27
starting page: 297
ending page: 297
doi: 10.63230/jocsis.3.1.297

The Role of Bonus Mechanism in Moderating Transfer Pricing Determinants: Supporting SDG 16 on Transparent Institutions
type: item
description: 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.
subject: Articles
  topic: section
subject: Bonus Mechanism
  topic: keywords
subject: Debt Covenants
  topic: keywords
subject: Intangible Assets
  topic: keywords
subject: Tax Management
  topic: keywords
subject: Transfer Pricing
  topic: keywords
creator: Kiswanto Kiswanto
creator: Rahmawati Rahmawati
creator: Aidy Yudha Prastyanto
rights: Copyright (c) 2027 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2026-07-26
publication date: 2026-07-26
starting page: 296
ending page: 296
doi: 10.63230/jocsis.3.1.296

Grit Character of High School Students in the Digital Era
type: item
description: 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.
subject: Articles
  topic: section
subject: Akhlak Core Values
  topic: keywords
subject: Corporate Social Responsibility
  topic: keywords
subject: Ethical Disclosure
  topic: keywords
subject: Islamic Banking
  topic: keywords
subject: Sustainable Development Goals
  topic: keywords
creator: Fitri Aulia
creator: Ni Ketut Suarni
creator: Kadek Suranata
creator: I Ketut Gading
rights: Copyright (c) 2027 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2026-07-24
publication date: 2026-07-24
starting page: 295
ending page: 295
doi: 10.63230/jocsis.3.3.295

Students' Learning Needs as an Empirical Foundation for Project-Based Collaborative Learning Model Development toward SDG 4
type: item
description: 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 int…
subject: Articles
  topic: section
subject: Educational Design Research
  topic: keywords
subject: Empirical Learner Design Requirements
  topic: keywords
subject: Evidence-Informed Instructional Design
  topic: keywords
subject: Project-Based Collaborative Learning
  topic: keywords
subject: SDG 4 (Quality Education)
  topic: keywords
creator: Zet Yulius Baitanu
creator: Suryanti Suryanti
creator: Lamijan Hadi Susarno
rights: Copyright (c) 2027 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2026-07-26
publication date: 2026-07-26
starting page: 294
ending page: 294
doi: 10.63230/jocsis.3.1.294

Functionalization of L-Cystein On Magnetite As Magnetic Adsorbent Metals for SDG 14
type: item
description: Objective: The increasing consumption of gold (Au) in the electronics, catalysis, and medical sectors has led to the depletion of primary ore resources while increasing the accumulation of electronic waste (e-waste) which reaches 62 million tons per year globally. Therefore, the development of selective, efficient, and environmentally friendly Au(III) recovery technology from secondary sources is very urgent. This study aims to synthesize and characterize magnetic adsorbents based on magnetite (Fe3O4@Cys) functionalized with L-Cysteine (Fe3O4@Cys) and evaluate its performance in the recovery of Au(III) ions from aqueous solutions. Method: L-Cysteine was chosen because it contains a thiol group (-SH) which has a high affinity for Au(III) based on the hard-soft acid-base (HSAB) theory. The synthesis was conducted through silica coating followed by L-cysteine immobilization using GPTMS as a coupling agent. Results: FTIR analysis confirmed the presence of Fe–O, Si–O–Si, and Si–OH groups, indicating successful functionalization. XRD results showed that the magnetite crystal structure was retained after modification, with a crystallite size of 16.43 nm and the presence of amorphous silica. Novelty: The synthesized Fe3O4@Cys exhibited good acid stability, demonstrating its potential as a selective magnetic adsorbent for Au(III) recovery from secondary resources.
subject: Articles
  topic: section
subject: Fe3O4@Cys
  topic: keywords
subject: L-Cysteine
  topic: keywords
subject: Magnetic adsorbent
  topic: keywords
subject: Silica coating
  topic: keywords
creator: Amaria Amaria
creator: Dina Kartika Maharani
creator: Amalia Putri Purnamasari
creator: Sari Edi Cahyaningrum
creator: Aisha Setiyanti
rights: Copyright (c) 2027 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2026-07-16
publication date: 2026-07-16
starting page: 251
ending page: 251
doi: 10.63230/jocsis.3.1.251

Pedagogical Directive Utterances in Indonesian Language Learning at Muhammadiyah Islamic Junior Secondary School 1, Malang City: A Sociopragmatic Study Supporting SDG 4
type: item
description: Objective: To examine the forms, directness strategies, pedagogical functions, and sociopragmatic motivations of teachers' directive utterances in Indonesian language learning at Muhammadiyah Islamic Junior Secondary Schools1, Malang City. Method: A qualitative case-study design is proposed, combining non-participant observation, audio-video recording, field notes, and teaching-document analysis. Directive units are interpreted through an integrated coding matrix covering linguistic form, degree of directness, pragmatic modifiers, lesson phase, and pedagogical uptake. Descriptive frequencies are used only to display the qualitative patterning of the corpus. Results: The provisional analytical model indicates that commands and instructions constitute the largest category (31.18%), followed by question-directives (23.66%) and requests (16.13%). Direct strategies account for 55.91% of the modeled corpus, yet their interpersonal force is frequently softened by markers such as silakan, coba, mari, vocatives, and the particle ya. Procedural organization, participation elicitation, and cognitive scaffolding emerge as the dominant pedagogical functions. Novelty: Rather than treating directives as isolated sentence types, this study connects form, social relations, pedagogical purpose, and student uptake in a single sociopragmatic-pedagogical framework. The analysis demonstrates how teacher authority can be enacted without eliminating solidarity, dialogic participation, or value-sensitive communication in an Islamic junior secondary school.
subject: Articles
  topic: section
subject: Classroom Discourse
  topic: keywords
subject: Indonesian Language Learning
  topic: keywords
subject: Pedagogical Directives
  topic: keywords
subject: SDG 4
  topic: keywords
subject: Sociopragmatics
  topic: keywords
creator: Musaffak Musaffak
creator: Kisyani Laksono
creator: Mulyono Mulyono
rights: Copyright (c) 2027 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2026-07-17
publication date: 2026-07-17
starting page: 292
ending page: 292
doi: 10.63230/jocsis.3.1.292

Strategies of Negative Politeness and Linguistic Realization in Thesis Advising Negotiations Via WhatsApp: A Sociopragmatic Analysis toward Quality Education (SDG 4)
type: item
description: Objective: To develop a conceptual framework that integrates negative politeness strategies (Brown & Levinson, 1987) with their linguistic realization (House & Kasper, 1981) in the context of thesis supervision negotiations via WhatsApp. It further examines how power, social distance, and the degree of imposition shape the selection of politeness strategies and their linguistic markers across episodes of digital academic negotiation. Method: Employing a qualitative approach, this study adopts a sociopragmatic corpus-based design using a small specialized corpus comprising 37 speech events extracted from WhatsApp interactions between undergraduate students and their thesis supervisors. The data were analyzed through a multi-layered analytical framework linking sociopragmatic variables, negative politeness strategies, and their corresponding linguistic mitigation devices. Results: Students consistently constructed request sequences using a multi-stage discourse structure consisting of greetings, apologies, the core request, and expressions of gratitude. Their requests were predominantly realized through indirect strategies (87.9%), accompanied by politeness markers such as respectful emojis (89.2%) and expressions of gratitude (86.5%). In contrast, supervisors typically responded briefly and asymmetrically, with only 29.7% of responses explicitly granting the request, reflecting an asymmetric distribution of politeness marking associated with institutional power relations. Novelty: To contribute by integrating negative politeness strategies and their linguistic realizations into a unified multi-layered analytical framework, rather than treating them as separate objects of investigation as in previous studies. It also extends the taxonomy of politeness markers by incorporating multimodal digital resources, particularly emojis, as integral components of negative politeness strategies in digital academic communication. By clarifying how respectful and equitable communica…
subject: Articles
  topic: section
subject: Cross-Cultural Pragmatics
  topic: keywords
subject: Negative Politeness
  topic: keywords
subject: Quality Education (SDG 4)
  topic: keywords
subject: Sociopragmatics
  topic: keywords
subject: Student-Supervisor Interaction
  topic: keywords
subject: Whatsapp Communication
  topic: keywords
creator: Muhammad Yusi Kamhar
creator: Kisyani Laksono
creator: Mulyono Mulyono
rights: Copyright (c) 2027 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2026-07-16
publication date: 2026-07-16
starting page: 290
ending page: 290
doi: 10.63230/jocsis.3.1.290

The Disclosure of Akhlak Core Values: Social Responsibility Practice PT. Bank Syariah Indonesia Supporting SDG 16
type: item
description: Objective: To examine the disclosure of akhlak core values in corporate social responsibility (CSR) practices at PT Bank Syariah Indonesia. The study highlights how Islamic ethical values contribute to responsible corporate practices and support Sustainable Development Goals (SDGs), particularly SDG 16 related to strengthening accountable and ethical institutions. Method: A quantitative research method using an interpretive paradigm with a phenomenological approach. Data were collected through structured and semi-structured interviews with managers of LAZNAS Bangun Sejahtera Mitra Umat and CSR program beneficiaries. Secondary data were obtained from institutional reports of LAZNAS Bangun Sejahtera Mitra Umat. Data analysis was conducted to understand the meaning and implementation of akhlak core values within CSR activities. Results: The findings reveal that akhlak core values are aligned with universal Islamic values based on the Al-Qur’an and Hadith. The disclosure of these values is reflected through three CSR pillars: educating the people, partnering with the people, and sympathizing with the people. Furthermore, six dimensions of akhlak values were identified: trustworthy, competent, harmonious, loyal, adaptive, and collaborative. Novelty: The study contributes to CSR and Islamic accounting literature by exploring ethical value disclosure as a foundation for sustainable corporate responsibility practices. The findings provide insights into how Islamic ethical principles can strengthen corporate accountability and support sustainable institutional development.
subject: Articles
  topic: section
subject: Akhlak Core Values
  topic: keywords
subject: Corporate Social Responsibility
  topic: keywords
subject: Islamic Banking
  topic: keywords
subject: Maqasid Sharia
  topic: keywords
subject: SDG
  topic: keywords
creator: Siti Jubaedah
creator: Djoko Suhardjanto
creator: E. Muhtar E. Muhtar
creator: Setianingtyas Honggowati
rights: Copyright (c) 2027 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2026-07-24
publication date: 2026-07-24
starting page: 289
ending page: 289
doi: 10.63230/jocsis.3.3.289

The Effect of Accounting Knowledge on Student Investment Intention with Fear of Missing Out (FoMO) as Moderation: Supporting SDG 4
type: item
description: Objective: To examine the effect of accounting knowledge on student investment intention and investigate the moderating role of Fear of Missing Out (FoMO) in strengthening the relationship between accounting knowledge and investment intention. This study contributes to the achievement of Sustainable Development Goals (SDGs), particularly SDG 4 through improving financial education and SDG 8 by encouraging responsible economic participation among young generations. Method: A quantitative research approach using primary data collected through questionnaires distributed to university students in Indonesia. The sample consists of 205 active students from economics faculties across several Indonesian universities. Data analysis was conducted using simple regression analysis to examine the direct effect of accounting knowledge on investment intention and moderation analysis using the absolute difference value test to examine the role of FoMO as a moderating variable. Results: The results indicate that accounting knowledge has a positive and significant effect on student investment intention. Furthermore, FoMO strengthens the positive relationship between accounting knowledge and investment intention, indicating that students with stronger accounting knowledge and higher awareness of investment opportunities tend to demonstrate greater investment intention. Novelty: The study extends previous investment intention research by introducing FoMO as a moderating variable in the relationship between accounting knowledge and investment intention. The findings highlight the importance of integrating accounting education and behavioral factors to encourage informed investment decisions among young investors, supporting sustainable financial literacy development.
subject: Articles
  topic: section
subject: Accounting Knowledge
  topic: keywords
subject: Fear of Missing Out
  topic: keywords
subject: Investment Intention
  topic: keywords
subject: Student Investment Behavior
  topic: keywords
subject: SDG
  topic: keywords
creator: Dewi Kusuma Wardani
creator: Suyanto Suyanto
creator: Tiara Pratama Putri
creator: Devian Alestu Damayanti
creator: Vivi Septiani
creator: Maria Yasinta Sarina Putri
rights: Copyright (c) 2027 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2026-07-24
publication date: 2026-07-24
starting page: 288
ending page: 288
doi: 10.63230/jocsis.3.3.288

The Effect of Business Capital Management on Business Success: The Role of Uncertainly Environment As a Moderation Variable for SDG 1
type: item
description: Objective: The study examines the sustainability performance of Microfinance Institutions (MFIs) by analyzing the roles of competition, double bottom line performance, and digitalization in supporting the achievement of SDG 1, which focuses on poverty reduction. Specifically, this study investigates how financial sustainability and social outreach dimensions contribute to sustainable MFI development. Method: The study employs an unbalanced panel dataset obtained from the MIX Market database covering the period 1999–2019. The dataset consists of up to 20,120 institution-year observations from MFIs operating across various countries. Fixed-effects panel regression models are applied to examine the determinants of Operational Self-Sufficiency (OSS) as a measure of financial sustainability and Number of Active Borrowers (NAB) as an indicator of social outreach. The explanatory variables include profitability, loan portfolio, capital adequacy, funding structure, poverty outreach, total assets, competition, and digitalization. Results: The findings indicate that return on assets positively influences OSS, while loan volume significantly contributes to NAB. A higher deposit-to-loan ratio is associated with stronger financial sustainability. Furthermore, poverty outreach shows a positive relationship with OSS but a negative relationship with NAB. However, digitalization and its interaction with institutional size do not demonstrate statistically significant effects in the examined models. Novelty: To contribute to the microfinance literature by distinguishing financial sustainability and social outreach as separate dimensions of double bottom line performance and examining whether digitalization strengthens the relationship between institutional characteristics and sustainability outcomes. The findings provide insights into how MFIs can support SDG 1 through sustainable financial inclusion strategies.
subject: Articles
  topic: section
subject: Digitalization
  topic: keywords
subject: Double Bottom Line Performance
  topic: keywords
subject: Financial Sustainability
  topic: keywords
subject: Microfinance Institutions
  topic: keywords
subject: Operational Self-Sufficiency
  topic: keywords
subject: Social Outreach
  topic: keywords
subject: SDG
  topic: keywords
creator: Chrisna Suhendi
creator: Luluk Muhimatul Ifada
creator: Rita Rosalina
rights: Copyright (c) 2027 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2026-07-24
publication date: 2026-07-24
starting page: 287
ending page: 287
doi: 10.63230/jocsis.3.3.287

Advancing SDGs 1 through Sustainable Microfinance Institutions: The Roles of Competition, Double Bottom Line Performance, and Digitalization.
type: item
description: 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.
subject: Articles
  topic: section
subject: Microfinance Institutions
  topic: keywords
subject: Double Bottom Line Performance
  topic: keywords
subject: Financial Sustainability
  topic: keywords
subject: Social Outreach
  topic: keywords
subject: Digitalization
  topic: keywords
subject: Operational Self-Sufficiency
  topic: keywords
subject: Sustainable Development Goals
  topic: keywords
creator: Djoko Karyono
creator: Djoko Suhardjanto
creator: Irwan Trinugroho
creator: Izza Mafruhah
rights: Copyright (c) 2027 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2026-07-24
publication date: 2026-07-24
starting page: 286
ending page: 286
doi: 10.63230/jocsis.3.3.286

Free Tax Consultant Certification Exam (USKP) Fees on Tax Knowledge and Taxation Career Choice: Supporting SDG 4
type: item
description: Objective: The effect of tax knowledge on students’ interest in pursuing taxation careers and to analyze the moderating role of Free Tax Consultant Certification Exam (USKP) fees in the relationship between tax knowledge and taxation career choice. This study contributes to Sustainable Development Goal 4 (SDG 4: Quality Education) by emphasizing the importance of competency-based taxation education and professional development in higher education. Method: A quantitative research approach involving 105 accounting and taxation students from various universities in Indonesia. Data were collected through questionnaires and analyzed using simple regression analysis and Moderated Regression Analysis (MRA) with SPSS to examine the direct effect of tax knowledge and the moderating effect of USKP fees. Results: The results indicate that tax knowledge has a positive and significant effect on students’ interest in taxation careers. Furthermore, USKP fees significantly moderate the relationship between tax knowledge and taxation career choice, suggesting that certification accessibility influences students’ motivation to develop careers in taxation. Novelty: To provide new insights by incorporating USKP certification fees as a moderating factor in taxation career decision-making. The findings highlight the importance of strengthening taxation education and improving access to professional certification as part of achieving SDG 4 through quality learning outcomes and professional competency development.
subject: Articles
  topic: section
subject: Career Choice
  topic: keywords
subject: Tax Consultant Certification
  topic: keywords
subject: Tax Education
  topic: keywords
subject: Tax Knowledge
  topic: keywords
subject: Taxation Career
  topic: keywords
subject: USKP Fees
  topic: keywords
creator: Dewi Kusuma Wardani
creator: Suyanto Suyanto
creator: Maristha Milesa Miftakhuljannah
creator: Tyas Nur Pramesti
creator: Sivantri Lado
rights: Copyright (c) 2027 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2026-07-24
publication date: 2026-07-24
starting page: 285
ending page: 285
doi: 10.63230/jocsis.3.3.285

The Effect of Scaffolded Project Based Learning on Students’ Critical Thinking Skills to Support SDG 4
type: item
description: Objective: To examine the effect of scaffolded Project-Based Learning on junior high school students’ critical thinking skills in science learning on the topic of food additives. Method: Employing a quantitative approach using a quasi-experimental pretest-posttest design involving three intact junior high school classes (Classes 8E, 8F, and 8H). Students participated in scaffolded Project-Based Learning activities on the topic of food additives. Results: The findings revealed that scaffolded Project-Based Learning effectively improved students’ critical thinking skills across the three participating classes. The mean N-Gain scores reached 0.70 in Class 8E, 0.94 in Class 8F, and 0.91 in Class 8H, all of which were categorized as high. The greatest improvements were consistently observed in the interpretation, inference, and self-regulation indicators, while the explanation and evaluation indicators demonstrated comparatively lower gains in some classes. These findings indicate that integrating structured scaffolding into Project-Based Learning effectively promotes higher-order thinking by supporting students in interpreting information, analyzing contextual problems, drawing evidence-based conclusions, and regulating their own learning processes. Novelty: Extends previous research by integrating structured scaffolding into Project-Based Learning to strengthen junior high school students’ critical thinking skills in science learning on the topic of food additives. Furthermore, the study contributes to the implementation of Sustainable Development Goal (SDG) 4 by providing empirical evidence that scaffolded Project-Based Learning promotes meaningful, student-centered, and competency-based science education that develops essential twenty-first-century skills.
subject: Articles
  topic: section
subject: Critical Thinking Skills
  topic: keywords
subject: Junior High School
  topic: keywords
subject: Scaffolded Project Based Learning
  topic: keywords
subject: Science Education
  topic: keywords
subject: SDG 4
  topic: keywords
creator: Martini Martini
creator: Erman Erman
creator: I Gusti Made Sanjaya
rights: Copyright (c) 2026 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2026-07-09
publication date: 2026-07-09
starting page: 282
ending page: 282
doi: 10.63230/jocsis.2.4.282

Family-Oriented School Culture for Student Well-Being in Indonesian Islamic Junior High Schools: Advancing Sustainable Development Goal 4
type: item
description: Objective: Student well-being has become an increasingly important indicator of educational quality; however, existing research has largely examined it through individual programmes or psychological interventions rather than as a product of school culture. This article investigates how Family-Oriented School Culture fosters student well-being in Islamic junior high schools. Method: A qualitative multisite case study was conducted in two Islamic junior high schools in Sidoarjo, Indonesia, using in-depth interviews, participant observation, and document analysis. Data were analysed through within-site and cross-site analysis, with triangulation employed to enhance credibility. Result: Analysis identified four interconnected dimensions of Family-Oriented School Culture: (1) a family-like school climate, (2) emotional and spiritual support, (3) collective character development, and (4) non-academic support systems. Together, these dimensions formed an integrated organizational culture that strengthened students' sense of belonging, emotional security, responsibility, empathy, discipline, and interpersonal relationships. Positive character and well-being developed simultaneously through sustained interactions among teachers, students, families, and the wider school community rather than through isolated support programmes. Novelty: By conceptualizing Family-Oriented School Culture as an organizational mechanism for student well-being, the article extends existing literature that primarily emphasizes individual interventions and school climate as separate constructs. The proposed framework offers practical guidance for school leaders in developing safe, inclusive, supportive, and family-oriented educational environments that contribute to student well-being and the achievement of Sustainable Development Goal 4.
subject: Articles
  topic: section
subject: Character Education
  topic: keywords
subject: Family-Oriented School Culture
  topic: keywords
subject: School Culture
  topic: keywords
subject: Student Well-Being
  topic: keywords
creator: Zuhrotul Mufidah
creator: Erny Roesminingsih
creator: Karwanto Karwanto
rights: Copyright (c) 2027 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2026-07-17
publication date: 2026-07-17
starting page: 281
ending page: 281
doi: 10.63230/jocsis.3.1.281

Advancing SDG 4 through Effective Governance: A POAC-Based Educational Management Model for Early Childhood Literacy
type: item
description: Objective: The aim of the research was to develop and evaluate a POAC-Based Educational Management Model for literacy development in early childhood education and to assess its effectiveness and feasibility. Method: The study employed a Research and Development (R&D) approach using the ADDIE framework, integrating quantitative and qualitative methods. Data were collected through observations, interviews, questionnaires, documentation, reading journals, and expert validation, and analyzed using descriptive statistics and thematic analysis. Results: The proposed model achieved a 91.9% validity score and demonstrated high implementation effectiveness, with 93.1% in RA Ma'arif and 87.5% in TK Melati. The findings show that systematic planning, effective stakeholder coordination, structured implementation, and continuous monitoring significantly enhanced literacy development and fostered a sustainable literacy culture. These outcomes indicate that management-driven literacy programs can improve educational quality by ensuring consistent and collaborative literacy practices, supporting the achievement of SDG 4, particularly in promoting inclusive and equitable quality learning opportunities. Novelty: This study introduces a POAC-Based Educational Management Model that conceptualizes literacy development as a management-driven process rather than solely an instructional activity. The model provides a practical and sustainable framework for strengthening literacy culture in early childhood education institutions.This management-oriented approach contributes to the literature by offering an innovative strategy for advancing SDG 4, particularly through improving the quality, effectiveness, and sustainability of literacy education in early childhood settings.
subject: Articles
  topic: section
subject: Early Childhood Education
  topic: keywords
subject: Educational Management
  topic: keywords
subject: Literacy Development
  topic: keywords
subject: Literacy Program Management
  topic: keywords
subject: POAC Framework
  topic: keywords
creator: Ida Farida
creator: Rusijono Rusijono
creator: Karwanto Karwanto
rights: Copyright (c) 2026 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0
date: 2026-07-09
publication date: 2026-07-09
starting page: 280
ending page: 280
doi: 10.63230/jocsis.2.4.280

Integrating School and Family Literacy to Foster Early Reading Habits: Evidence for SDG 4 from Indonesian Kindergartens
type: item
description: Objective: This study aims to examine the implementation and outcomes of a School–Family Literacy Partnership model in fostering reading habits among children in early childhood education. It also investigates how the integration of school and family literacy practices supports sustainable reading habit formation. Method: A mixed-methods intervention design was employed involving two early childhood education institutions in Indonesia. Data were collected through observations, interviews, questionnaires, documentation, reading journals, and program evaluation records, and analyzed using descriptive statistics and thematic analysis. Results: Integrating school literacy activities, home reading practices, parental involvement, monitoring, and reading recognition created a supportive literacy environment that strengthened children's reading engagement. Students achieved an average of 71 and 73 books per student, while program effectiveness reached 93.1% and 87.5%, indicating the important role of parental involvement in sustaining reading habits. Novelty: A School–Family Literacy Partnership Model is proposed to conceptualize reading habit formation as the outcome of coordinated interactions between school and family literacy environments. The model extends existing literacy interventions by emphasizing cross-context collaboration as a key mechanism for developing sustainable reading habits in early childhood education.
subject: Articles
  topic: section
subject: Childhood Education
  topic: keywords
subject: Family Literacy
  topic: keywords
subject: Parental Involvement
  topic: keywords
subject: Reading Habits
  topic: keywords
subject: School–Family Literacy
  topic: keywords
creator: Ida Farida
creator: Rusijono Rusijono
creator: Karwanto Karwanto
rights: Copyright (c) 2026 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0
date: 2026-07-09
publication date: 2026-07-09
starting page: 279
ending page: 279
doi: 10.63230/jocsis.2.3.279

Career Adaptability and Work Volition among Aviation Vocational Cadets: The Mediating Role of Career Engagement toward SDG 4, SDG 8, SDG 9, and SDG 10
type: item
description: Objective: To analyzes the direct effect of career adaptability on work volition among cadets in aviation vocational higher education and its indirect effect through career engagement, while positioning the model within the Sustainable Development Goals (SDGs), especially SDG 4, SDG 8, SDG 9, and SDG 10. Method: The study used a quantitative explanatory design involving 310 active non-Polbit Diploma III cadets from Politeknik Penerbangan Surabaya and Akademi Penerbang Indonesia Banyuwangi. Data were collected using a closed-ended questionnaire with a six-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results: Career adaptability had a positive and significant effect on career engagement, career engagement had a positive and significant effect on work volition, and career adaptability had a positive and significant direct effect on work volition. Career engagement also significantly mediated the relationship between career adaptability and work volition, indicating partial mediation. Novelty: The study contributes to SDG-oriented aviation vocational higher education by explaining how adaptive career resources become a perceived capacity for occupational choice when translated into proactive career development behavior among non-Polbit cadets.
subject: Articles
  topic: section
subject: Aviation vocational
  topic: keywords
subject: Career adaptability
  topic: keywords
subject: Career engagement
  topic: keywords
subject: Work volition
  topic: keywords
subject: Sustainable Development Goals
  topic: keywords
creator: Linda Winiasri
creator: Ekohariadi Ekohariadi
creator: Ratna Suhartini
rights: Copyright (c) 2026 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2026-07-14
publication date: 2026-07-14
starting page: 278
ending page: 278
doi: 10.63230/jocsis.2.4.278

Adaptive Assessment Pathways for Achieving SDG 4: Strengthening Motivation and Self-Efficacy in Indonesian Nonformal Education
type: item
description: Objective: To examine how adaptive assessment pathways strengthen learner motivation and self-efficacy in Indonesian nonformal education, particularly in community learning centers (PKBM). It focuses on how diagnostic assessment, authentic evaluation, and personalized feedback support learners who have experienced exclusion from formal schooling. Method: A qualitative multi-site case study was conducted over ten months at two PKBM institutions in Indonesia. The study involved 57 participants, including institutional leaders, tutors, administrative staff, and learners. Data were collected through participatory observation, semi-structured interviews, and portfolio analysis. The data were analyzed thematically to identify patterns related to adaptive assessment, motivation, self-efficacy, and learner engagement. Results: The findings revealed that adaptive assessment pathways contributed to three main psychological outcomes. First, diagnostic and contextual assessment created meaningful learning experiences that enhanced intrinsic motivation. Second, portfolio-driven evaluation helped learners recognize their progress, develop self-efficacy, and build a positive learning identity. Third, personalized feedback cycles encouraged learners to monitor their own progress and develop self-regulated learning behaviors. Novelty: Offering a novel perspective by conceptualizing adaptive assessment pathways as both pedagogical and psychological mechanisms for restoring learner confidence in nonformal education. The findings highlight adaptive assessment as a transformative strategy for advancing equity, inclusion, and SDG 4 oriented learning in Indonesian PKBM contexts.
subject: Articles
  topic: section
subject: Authentic Assesment
  topic: keywords
subject: Learner Identity
  topic: keywords
subject: Non Formal Education
  topic: keywords
subject: Personalized Learning
  topic: keywords
subject: Self-Efficacy
  topic: keywords
creator: Afakhrul Masub Bakhtiar
creator: Yatim Riyanto
creator: Sujarwanto Sujarwanto
rights: Copyright (c) 2026 Journal of Current Studies in SDGs https://creativecommons.org/licenses/by/4.0/
date: 2026-07-08
publication date: 2026-07-08
starting page: 277
ending page: 277
doi: 10.63230/jocsis.2.4.277