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Agus Sriyanto; Nora Adira Brabo; Ifan Haryanto; Iis Torisa Utami; Fathur Ridwan +1 more

Jurnal Kemitraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The "Educating Social Awareness Creativity Through Craft Skills and Social Service Programs at the Karya Kasih Nursing Home" activity is part of a community service program implemented by lecturers and students at Budi Luhur University. This activity aims to provide moral and social support to the elderly through educational and social activities. The program includes craft skills training, providing basic food assistance, and entertainment activities involving lecturers, students, and nursing home residents. The activity implementation method uses a participatory approach, where students interact directly with the elderly for two weeks. This approach is designed to create positive social relationships, increase emotional engagement, and provide contextual learning experiences for students. The results of the activity indicate that this program has a positive impact on the elderly, particularly in increasing happiness, social interaction, and creative activities. In addition, this activity also contributes to the development of students' soft skills, especially in terms of social empathy, intergenerational communication, and social awareness. Thus, this community service program not only provides benefits for the elderly as recipients of the program

Carolina Savitri Ajeng Margono; Rauly Sijabat; Shofif Sobaruddin Akbar

Jurnal Manajemen Kewirausahaan dan Teknologi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Service quality is a critical issue faced by service providers, as it plays a significant role in shaping customer satisfaction and maintaining customer trust for future services. A decline in service quality over time may negatively affect customers’ perceptions and loyalty. Therefore, this study aims to examine the effect of service quality dimensions on customer satisfaction. This research employed a quantitative approach using primary data collected through a survey method. The sampling technique used was probability sampling with a random sampling method, involving 98 customers as research respondents. Data were analyzed using SPSS version 24. The service quality dimensions analyzed in this study were Tangible, Reliability, Responsiveness, Assurance, and Empathy. The results of the analysis revealed that Tangible and Responsiveness did not have a significant effect on customer satisfaction. In contrast, Reliability, Assurance, and Empathy were found to have a significant positive influence on customer satisfaction. These findings indicate that customers place greater importance on service accuracy, employee competence, trustworthiness, and personal attention. Therefore, service providers are encouraged to prioritize improvements in Reliability, Assurance, and Empathy to enhance customer satisfaction and sustain long-term customer relationships.

Fahrudin Fahrudin; Karmanis Karmanis; Charis Christiani

International Journal of Social Welfare and Family Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the effectiveness of public service policy implementation at the Regional Technical Implementation Unit of the Freshwater Fish Cultivation Center (UPTD BBIAT) in Pekalongan Regency, focusing on the influence of service quality on fish farmers' satisfaction mediated by trust. The research employs a mixed-methods approach with a concurrent embedded design, combining a survey of 40 fish farmers and in-depth interviews with 5 key informants from the UPTD and Agency levels, along with observation and document analysis. The theoretical framework is built on New Public Service Theory, Policy Implementation Theory, and the SERVQUAL, trust, and public satisfaction concepts. The research findings indicate that all three variables are in the high category with robust and significant positive correlations: service quality with trust, service quality with satisfaction, and trust with satisfaction. Trust has been shown to play a strong mediating role in the relationship between service quality and fish farmers' satisfaction. The assurance and empathy dimensions are the strengths of UPTD BBIAT, while tangibles and reliability require improvement through infrastructure modernization and enhanced consistency in seed availability. Theoretically, this research confirms the applicability of the SERVQUAL model and trust theory in the context of public services in the fisheries sector. In practice, it provides strategic recommendations to improve policy implementation effectiveness through infrastructure strengthening, human resource development, service digitalization, and enhanced institutional coordination.

Airini Sri Andini; Alika Fadhilah; Indra Giri; Sri Mulyeni

Harmoni: Jurnal Ilmu Komunikasi dan Sosial 2026 International Forum of Researchers and Lecturers

This study aims to analyze the influence of digitalization on the lifestyles of students at Universitas Nasional Pasim. The research employs a quantitative approach through field survey methods, targeting a population of 123 students from the Faculty of Economics, Class of 2025. A minimum sample size of 56 respondents was determined using the Slovin formula. The sampling technique utilized was purposive sampling, while data analysis involved validity and reliability tests, classical assumption tests, and multiple regression analysis to determine the relationships between variables. Empirical results indicate that digitalization has a positive and significant influence on student lifestyles, with the F-calculated value exceeding the F-table at the specified level of significance. The R-Square value further explains the contribution of the digitalization variable to changes in the respondents' lifestyles. The findings reveal positive impacts such as increased academic efficiency, instant access to information, and the convenience of transactions through practical digital payment systems. Conversely, negative impacts identified include a rise in consumptive behavior driven by cashless and paylater features, where student budgets are increasingly used for non-academic purposes. Furthermore, high intensity of social media usage triggers the Fear of Missing Out (FOMO) phenomenon and a decline in real-world social interaction. In conclusion, digitalization is a pivotal factor in shaping modern student lifestyles. It is essential to enhance financial literacy and strengthen self-control to minimize the negative impacts of technology in the future.

Ambar Sari Dewi

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2026 LPPM Universitas 17 Agustus 1945 Semarang

Globalization have encouraged higher education institutions to undertake internationalization. However, its implementation still faces challenges at the academic, governance, and facilities and infrastructure levels. This study aims to investigate internationalization at the State-owned Islamic Higher Education Institution (PTKIN), specifically at the Universitas Islam Negeri (UIN) Sunan Kalijaga Yogyakarta. Using a descriptive quantitative approach, this study analyzes the relationship between internationalisation strategy and dimensions to internationalisation programs and activities in the university studied. Data were collected through a survey to university and faculty leaders, study program managers, and educational staff. The results show a positive and significant relationship between internationalization strategies and dimensions with internationalization. Other findings demonstrate the consistency of internationalization efforts at UIN Sunan Kalijaga in terms of HEIs governance, academics, research, and student affairs. In addition, this study identified three challenges faced by UIN Sunan Kalijaga as a consequence of changes in internationalization priorities at UIN Sunan Kalijaga, namely budget availability, staff/lecturer competence, and facilities/infrastructure supporting internationalization.This study suggests four recommendations, namely collaboration between institutions, establishment of international classes, provision of supporting facilities and infrastructure, enhancement of the number and amount of budgets for international publication/research, and improvement capacity for lecturers/staff.

Aviva Radja Najwa Amatullah; Rizky Aulia Sabrina Putri; Zulfayani; Rizya Amelia; Laeli Khusnaeni +1 more

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2026 LPPM Universitas 17 Agustus 1945 Semarang

This study aims to analyze the dynamics of the lives of indigenous Papuan communities and transmigrants, particularly in the social and economic context of Sota Village, Merauke Regency, South Papua. The study uses a qualitative approach with semi-structured interviews, documentation, and focus group discussions (FGDs). This study involved various parties to obtain a comprehensive view of the social interaction between indigenous peoples and transmigrants. Data were obtained through interviews with leaders and indigenous peoples of Sota Village. The results of the study show that the social relationship between indigenous peoples and transmigrants is harmonious, characterized by cooperation in social activities, mutual assistance, and joint economic development. The presence of transmigrants has had a positive impact on improving welfare, equalizing infrastructure, and introducing modern agricultural techniques to indigenous peoples. On the other hand, local wisdom such as Adat Sasi also plays a role in maintaining social harmony and ecological balance, while the traditional deliberation mechanism serves as a means of peaceful conflict resolution. Indigenous communities show openness to change but remain critical of the sustainability of the transmigration program due to land limitations. Overall, this study concludes that multicultural life in Sota reflects the success of social integration based on the values of tolerance, mutual respect, and cooperation in building a peaceful and sustainable society.

Reva Diena Mustaqina; Sri Mulyeni

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Social media is one form of technological advancement that has become an integral part of students’ lives, including university students. Its use is not limited to communication and information sharing, but it may also generate psychological effects that influence both physical and mental health. The purpose of this review is to identify and explain the psychological impacts of social media use through appropriate theoretical approaches, which serve as a foundation for discussing the research findings. This study employs a literature review method by examining various academic books and relevant scientific articles. The findings indicate that excessive use of social media has the potential to cause psychological problems among university students, such as social comparison behavior, cyberbullying, decreased sleep quality, and reduced learning productivity. These issues are influenced by several factors, including the intensity of social media use, the type of content accessed, and individuals’ ability to manage emotions and time. Furthermore, uncontrolled social media use may lead to difficulties in social relationships, increased procrastination, poor time management, and reduced self-control in using social networking platforms. Therefore, students are encouraged to develop healthier patterns of social media use to reduce the risk of psychological disturbances. This review is also expected to assist healthcare professionals in understanding the relationship between the intensity of social media use and the occurrence of depressive symptoms among university students.

Isda Nurul Azkhiya; Rizqy Naufal Fatichin; Tita Puspitasari; Sri Mulyeni

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

The campus atmosphere significantly affects students' motivation for learning, influencing their academic experiences, mental health, and social relationships. This study explores how the campus environment impacts students' learning motivation through a literature review approach. The campus atmosphere is a multifaceted concept that includes physical, educational, and social aspects. A conducive physical environment, with well-maintained facilities and adequate learning spaces, enhances students' comfort and focus. The educational environment, particularly the interaction between lecturers and students, teaching methods, and institutional support, plays a key role in students' motivation and involvement. Additionally, the social environment, which includes friendships and a sense of belonging to the campus community, fosters intrinsic motivation and positive learning attitudes. Using a literature review approach, this study analyzes academic sources such as peer-reviewed journals, theses, and scholarly articles on the campus environment and student motivation. The findings indicate that a supportive campus atmosphere enhances students' motivation to learn, while a negative atmosphere can lead to decreased motivation and poor academic involvement. Universities should focus on creating and maintaining a supportive campus atmosphere to improve students' learning motivation and academic success.

Prihaten Maskuliah; Firanti Nur Hayoto; Dewi Mawadda Rumaf

Konstanta : Jurnal Matematika dan Ilmu Pengetahuan Alam 2026 International Forum of Researchers and Lecturers

This article explores mathematical logic as a fundamental discipline within mathematics that systematically investigates the principles of valid, coherent, and consistent reasoning. Mathematical logic serves as an essential foundation for developing structured thinking and constructing well-grounded, persuasive arguments supported by clear justification. It primarily focuses on the processes of reasoning, argumentation, and formal proof, enabling individuals to distinguish between valid and invalid conclusions. By establishing precise rules and logical structures, mathematical logic provides a rigorous framework for assessing the strength and consistency of arguments. The discipline emphasizes clarity, objectivity, and analytical accuracy in examining propositions and their relationships. In practice, mathematical logic is presented through the use of symbolic representations, formal logical statements, connectives, quantifiers, and truth tables to analyze patterns of reasoning and verify the truth values of statements. These systematic tools allow complex ideas to be evaluated methodically, prevent logical fallacies, and ensure that conclusions are derived from sound and demonstrable reasoning principles.

Salbiyah Salbiyah; Caesaria Az Zahra; Risma Anita Puriani

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Bullying in school environments is a crucial issue that causes physical and emotional harm to victims and perpetuates cycles of aggression, with peer pressure identified as one of the main predictors. This study aims to address gaps in the literature regarding the specific role of peer pressure in shaping bullying behavior in Indonesian schools through a Systematic Literature Review (SLR) approach, analyzing 21 research articles published between 2021 and 2026 from Google Scholar. The findings indicate that adolescents with high peer pressure are 3.48 times more likely to engage in bullying, and high peer conformity contributes to 44.4% of bullying cases. However, peer influence is dual-sided—positive interactions based on empathy and mutual respect can reduce bullying behavior. The impacts of bullying include depression, anxiety, and declining academic performance in victims, as well as legal issues and difficulties in interpersonal relationships in perpetrators. The study concludes that collaboration among various stakeholders is essential to manage peer group norms and dynamics as part of culturally contextual bullying prevention efforts in Indonesia.

Ni Made Io Dwita Putri

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The development of digital technology, particularly social media, has brought significant changes to human social interaction patterns. Although the ease of digital communication offers various advantages, in reality, it does not always reduce feelings of loneliness. This study aims to analyze the relationship between the intensity of social media use and loneliness levels among students in the digital era. The method used in this research is a quantitative approach with a correlational design, involving 120 active students as the sample. To measure the variable of social media use intensity, the Social Media Intensity Scale was used, while loneliness levels were measured using the UCLA Loneliness Scale. The data analysis results showed a significant positive relationship between the intensity of social media use and loneliness levels among students. This means that the higher the intensity of students' social media use, the higher the loneliness they feel. These findings provide important insight that, despite social media facilitating easier interactions, excessive use does not always positively affect the quality of social relationships. On the contrary, high social media use intensity can be associated with greater feelings of loneliness, indicating the need for a deeper understanding of the impact of social media use on individuals' emotional well-being.

Anik Maghfiroh; Rayya Salsabil; Taqiya Cantika As Salma; Sherly Clarah Wulan Dary; Faradina Utami +1 more

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

The increasing use of facial cosmetics among adolescents and young adults is not always accompanied by adequate cosmetic literacy, potentially leading to skin health problems. Many consumers choose products based on trends without understanding their skin type, ingredients, and safety aspects, which can lead to skin barrier damage, irritation, and long-term dermatological disorders. This study aims to analyze the influence of cosmetic choices on facial skin health through a literature review. The method used was a qualitative literature study with a purposive sampling technique of scientific articles published between 2015 and 2025 that were relevant to the behavior of adolescents and young adults and the impact of cosmetic ingredients on the skin. Data were analyzed using content analysis to identify the relationship between knowledge, attitudes, and cosmetic choices. The results show that cosmetic knowledge tends to be high, but is not always followed by appropriate selection behavior, with varying correlation strengths. These findings confirm that cosmetic literacy contributes to the tendency to choose more appropriate products, but is not the sole determining factor. Therefore, education is needed that emphasizes cognitive aspects while fostering critical attitudes in choosing cosmetics safely and responsibly.

Grace Sri Maria Namora S.

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This study aims to demonstrate that a lack of curiosity is a fundamental factor influencing adolescents’ preference for social media over traditional news outlets. To examine this issue, the research employed a mixed-method approach combining quantitative and qualitative data gathered through questionnaires. A total of 30 informants participated and were categorized into two developmental groups: early adolescents aged 12–14 and middle adolescents aged 15–17. The questionnaire explored respondents’ curiosity levels, information-seeking habits, and motivations for choosing certain media platforms. The findings indicate that low curiosity significantly contributes to the preference for social media among early adolescents. At this stage, their interest in deeper information is still limited, making them more inclined toward fast, simple, and entertaining content. However, the hypothesis is less applicable to middle adolescents. Although they also frequently use social media, their media choices are influenced by additional factors such as peer dynamics, a growing sense of autonomy, and broader exposure to information from various sources. This difference suggests that the relationship between curiosity and media preference becomes more complex as adolescents mature. Overall, the study highlights that strategies to encourage critical information-seeking behavior must be tailored to adolescents’ developmental stages.

Nurhasana Nurhasana; Lalu Amirudin; Risa Susanti; M. Zidny Nafi' Hasbi

Jurnal Budi Pekerti Agama Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study explores the influence of career factors and economic independence on the phenomenon of late marriage in early adult women (aged 25-35 years) in Indonesia, especially in urban areas of North Sumatra such as Medan. Adopting a mixed-methods design, the study involved a quantitative survey of 250 career female respondents (with age criteria above 25 years old, unmarried, and a minimum income of the city UMR) using the Likert scale to measure career priorities as well as the financial independence index, complemented by logistic regression analysis to test causal relationships. Semi-structural interviews with 20 key informants uncovered an in-depth narrative about the trade-offs between professional ambitions (such as job promotion and income stability) and traditional marriage expectations. Key findings show that women with a bachelor's degree and above and an income of 1.5 times UMR tend to postpone marriage until the average age of 31.4 years, driven by the desire to achieve economic independence (regression coefficient β=0.42, p<0.01) as well as the flexibility of living without partner dependence. However, moderator factors such as Batak or Malay cultural pressures in Medan create internal conflicts, with 68% of respondents reporting social stress from family. Theoretically, the results support role conflict theory in modern family dynamics, while implications include recommendations for work-life balance-based pre-marital counseling programs and corporate policies to support high-quality marriages. This research contributes to the Indonesian family relations literature by highlighting the paradigm shift from patriarchal norms towards gender equality.

Gracia Marsella Nggay; Sahri Aflah Ramadiansyah

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study examines the implementation of Integrated Marketing Communication (IMC) at NailedShape, a Bali-based nail art micro-enterprise, as a strategy to foster customer loyalty. NailedShape operates under a home-service and home studio model, primarily using Instagram for promotion and customer engagement. The study utilizes a descriptive qualitative method, collecting data through interviews and observations with the owner, customers, and micro-influencers. The research findings show that NailedShape successfully employs IMC techniques, such as visual content, customer testimonials, and collaborations with digital influencers, to capture attention and create strong emotional connections with customers. This integrated approach helps in building a positive brand image and maintaining customer engagement. However, the study also highlights challenges, such as limited resources and frequent changes to social media algorithms, which hinder consistent communication and marketing efforts. Despite these obstacles, the study concludes that a well-executed IMC strategy remains effective in enhancing customer loyalty, reinforcing the importance of an integrated communication approach for small and medium enterprises (SMEs) in the beauty industry. By utilizing digital platforms effectively, NailedShape can compete in a highly dynamic market. The findings suggest that beauty-based MSMEs can benefit greatly from IMC in the digital era, as it not only enhances brand perception but also helps in building lasting customer relationships.

Handi Tri Ujiono

International Journal of Social Science and Humanity 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Factual verification of political party membership constitutes a critical administrative stage in electoral management, as it directly affects electoral integrity and democratic legitimacy. In Indonesia, this process remains predominantly reliant on conventional door-to-door verification methods, which face structural constraints including time limitations, excessive administrative burden, high costs, and vulnerability to procedural errors and electoral disputes. Meanwhile, the advancement of e-government and Electronic-Based Government Systems (E-Government) has created opportunities to adopt more accountable and verifiable digital identity mechanisms. This study aims to conceptualize and examine Electronic Know Your Customer (E-KYC) as an administrative governance model for verifying political party membership to strengthen electoral integrity within an e-government framework. Employing a mixed-methods approach with a sequential explanatory design, quantitative data were collected through a survey of 44 election officials at district and municipal election commissions in Central Java Province, Indonesia. Qualitative data were obtained through in-depth interviews with key institutional actors. The findings demonstrate a positive and significant relationship between the adoption of E-KYC and strengthened administrative electoral integrity, democratic public service values, and institutional readiness. Qualitative evidence further indicates that challenges to electoral integrity stem primarily from weaknesses in administrative procedures rather than from political contestation itself. This study concludes that E-KYC should be positioned not merely as a technological innovation but as an institutionalized administrative governance model, contingent upon regulatory clarity, system interoperability, and organizational capacity building.

Lenny Maryani S; Abdul Halim; Risnita Risnita

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Domestic violence (DV) remains a complex legal and social problem, threatening family stability and human dignity. Although Law No. 23 of 2004 concerning the Elimination of Domestic Violence provides strict sanctions, conventional punishment methods are often considered ineffective in restoring damaged social relationships within families. This study examines the implementation of restorative justice in resolving domestic violence cases within the Bungo Police jurisdiction, from the perspective of positive law and Islamic law. This study uses an empirical legal approach and a sociological perspective, with primary data collected through interviews with investigators from the Women and Children Protection Unit (PPA), as well as secondary data from laws, police regulations, and related academic literature. The results show that restorative justice has been applied to several domestic violence cases during the investigation stage through mediation and peace agreements between the parties involved. This method helps reduce the backlog of cases, accelerates dispute resolution, and maintains family social stability. However, challenges remain, such as the possibility of re-victimization due to the imbalance of power between victims and perpetrators. From an Islamic legal perspective, restorative justice is in line with the principles of ta'zīr and maqāṣid al-sharī'ah, especially the preservation of human dignity, life and offspring. By guaranteeing the protection of victims and preventing repeated violence, restorative justice can be an additional mechanism in cases of domestic violence.

Abel De Lando

Jurnal Sistem Informasi dan Ilmu Komputer 2026 International Forum of Researchers and Lecturers

This study aims to develop a strategic plan for Information Systems and Information Technology (IS/IT) at KR Hotel Palembang by applying the Ward and Peppard methodology. The analysis began with external environment assessment using the PEST framework and internal analysis through the MOST method and Value Chain model. The results were synthesized into a SWOT analysis to identify the organization's strengths, weaknesses, opportunities, and threats. From this, Critical Success Factors (CSF) were formulated to guide the determination of key information system needs. Application portfolio mapping was then conducted using the McFarlan Strategic Grid to classify systems based on their strategic impact. Findings indicate that KR Hotel has strong potential in leveraging digital technologies but faces challenges such as the absence of integrated systems across departments and limited IT training for staff. To address these issues, an integrated system named ZKBiolock was proposed, encompassing modules such as hotel management, financial management, customer relationship management (CRM), human resource training systems, digital promotion, and internal network monitoring and control. This strategic plan is supported by a comprehensive database design, network topology, human resource and infrastructure analysis, investment budgeting, and Return on Investment (ROI) evaluation. The proposed strategy aims to enhance the efficiency and effectiveness of the hotel's operational management.

Nabila Aida Farhana Lubdin; Arief Suryono

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Divorce gives rise to various legal consequences relating to the status of the parties, marital property, and the rights and obligations toward children, thereby requiring a legal mechanism that ensures legal certainty, justice, and legal protection. In practice, the parties often express their intention to divorce in the form of a Pre-Divorce Agreement Deed drawn up before a notary. This study aims to analyze the legal standing and evidentiary strength of a Pre-Divorce Agreement Deed as evidence in divorce cases decided by default judgment (verstek). The research employs a normative juridical method with a statutory approach and a case approach, focusing on the Decision of the Ngawi Religious Court Number 425/Pdt.G/2023, through a literature review of primary and secondary legal materials. The findings indicate that a Pre-Divorce Agreement Deed executed in the form of a notarial deed constitutes an authentic deed with perfect evidentiary value as written evidence in divorce proceedings. Although it cannot directly result in the dissolution of marriage, the deed is relevant to prove the existence of an agreement between the parties and the condition of a marital relationship that has irretrievably broken down. In cases decided by default judgment, the deed becomes an important basis for judicial consideration in granting the divorce petition. The implications of this study emphasize that a Pre-Divorce Agreement Deed may be lawfully and proportionately used as evidence to support the proof of grounds for divorce and to realize legal certainty in judicial proceedings.

Shela Sasmitha; Susi Sarumpaet

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the mediating role of SDG disclosure in the relationship between ESG score and financial performance within the mandatory reporting context of non-financial firms listed on the Indonesia Stock Exchange during 2021-2023. Using a purposive sample of 59 companies (177 observations), the analysis employs panel data regression and the Sobel test to evaluate ESG metrics from Refinitiv Eikon alongside disclosure and financial data from corporate reports. Empirical results show that ESG score does not significantly predict SDG disclosure nor directly affect financial performance measured by ROE. Furthermore, SDG disclosure shows no significant association with financial performance and fails to mediate the ESG-ROE relationship. Firm size is the only variable positively related to SDG disclosure, suggesting that reporting practices are more strongly driven by organizational resources and public visibility than by substantive ESG performance. Overall, the findings reveal a decoupling phenomenon, where sustainability reporting in Indonesia tends to reflect symbolic compliance rather than value-creating integration. The study concludes that a credibility gap exists in the capital market, as SDG disclosure has not yet functioned as an effective mechanism for converting ESG performance into financial gains. This study provides evidence on the limitations of SDG disclosure as a value transmission mechanism in emerging market, offering insights for regulators and market participants seeking to enhance the economic relevance and credibility of SDG reporting.