Analysis Zakat’s Contribution to Alleviation Poverty among the Bearer Disability in SDG’s Achievement

Water stress is a major challenge present in drylands and it generally leads to an uneven progress in social, economic, and natural systems. However, its impact on the achievement of sustainable development goals (SDGs) in drylands remains unclear. By establishing a comprehensive assessment system incorporating SDGs progress evenness, this study has assessed water stress and its impact on sustainable development in Inner Mongolia, a typical and representative area of Eurasian drylands. Our results suggest that although Inner Mongolia has experienced rapid progress towards its SDGs, disregarding the evenness of SDGs progress overestimates the current situation and ignores regional gaps. Many poorly performing SDGs have made little progress over the past few decades, thus intensifying uneven progress goals. Further analyses have examined how water resources are associated with these problems. Moreover, multiple SDGs related to human essential needs and environmental conservation, including SDG 1 (no poverty), SDG 2 (zero hunger), SDG 3 (good health and well-being), SDG 7 (affordable and clean energy), and SDG 12 (responsible consumption and production), were significantly positively correlated with ecological water consumption, whereas SDGs related to economic growth, such as SDG 8 (decent work and economic growth), were positively correlated with industrial water consumption. These findings suggest that a conflict in water allocation for the achievement of different SDGs accounts for the uneven progress across the SDGs and therefore this impedes the sustainable development of these drylands. Therefore, we argue that industrial upgrading, regional planning, and management policies should be integrated into a single unified framework from an SDGs perspective to relieve water stress, thus promoting sustainable development in drylands.

Purpose This paper aims to investigate the relationship between the Kingdom of Saudi Arabia (KSA)’s expenses in the health and social fields and the achievement of sustainable development goals (SDGs) 1 (elimination of poverty) and 3 (good health and well-being). This paper also examines the effects of the COVID-19 pandemic on these expenses and goals. Design/methodology/approach This paper observes the public expenses and the targets of the SDGs of KSA during 1981–2022. This paper tests the stationarity of the variables and then uses the ordinary least square model or the autoregressive distributed lag model, depending on the unit root test results. This paper also observes the change in target goals between the two years of the pandemic and the two preceding years. Findings The results show the influence of social expenditure on the progress of SDG-1, whereas the impact of health expenditure on SDG-3 is not significant. This paper also proves the impact of the pandemic on public expenses and social SDGs. Practical implications This paper attracts the attention of policymakers to the importance of assessing their SDG initiatives and the consequent outcomes. Additionally, this paper documents the initiatives for sustainable development in KSA, an important emerging country. Given the universal nature of the SDGs and the importance of KSA as an economic power with a large youth human capital potential, the findings offer insights applicable beyond KSA and provide valuable lessons for governments worldwide regarding the optimization of public spending for SDG achievement. Moreover, monitoring SDG advancement in this important country helps assess the progress of the the United Nations (UN)’s 2030 Agenda for Sustainable Development. Therefore, This paper helps boost the completion of this agenda and contributes to the bottom-up approach of the UN 2030 Vision, implicating all categories of stakeholders, including the academic community. Originality/value This paper furthers the literature on SDG achievement by analyzing the relationship between public expenses and SDGs. This paper contributes to the debate concerning the best methodology suitable for SDG valuation and adds to the few studies using autoregressive tests. Moreover, this paper enriches the scarce studies dealing with emerging countries and reviews the assessment of SDGs in KSA. Additionally, this paper investigates the effect of the COVID-19 pandemic on the assigned resources for SDGs and, consequently, on the related indicator scores.

Purpose – The goal of the research was to test a general assumption about culture contribution to sustainable development via the relationship between culture-related indices and the achievement of specific sustainable development goals. Research methodology – Linear regression analysis along with robustness testing was used to test research hypotheses. The data set is represented by 19 explanatory variables and 2 dependent variables, which are proxies for sustainable developments goals Decent Work and Economic Growth and Industry, Innovation and Infrastructure – Innovation index and Global competitiveness index. The data were collected from 27 European countries for the period 2011–2020. Findings – Statistical analysis revealed relationship between sustainable development indices and culture development of European countries. Decent Work and Economic Growth demonstrated more significant relationship to cultural development than the Industry, Innovation and Infrastructure Development. Research limitations – The findings are limited by the fact that some variables were missing. Practical implications – The outcomes of the research allow to define the structure of relationship between sustainable development goals and cultural development indicators. Originality/Value – The research results have indicated that the achievement of sustainable development goals Decent Work and Economic Growth and Industry, Innovation and Infrastructure Development are affected by the level of cultural development.

This paper aims to assess the impact of smart innovation on implementing the UN sustainable development goals (SDGs) in the national agri-food system, as stated in the UN concept paper “2030 Agenda for Sustainable Development.” Within the methodological framework based on the principles of sustainability, taking into account the author’s approach to the essence and content of the organizational and economic mechanism of achieving the SDGs in the studied industry, the paper identifies the problems and prospects of implementing smart innovation that affect the transformation of the national agri-food system and determine the priorities of economic practice. The authors prove the thesis that new technology and breakthrough innovation are of priority importance for implementing the UN SDGs in the Russian agri-food system, providing access to international agri-food markets. The author’s approach to the idea of wide implementation of smart innovation in the achievement of the SDGs in the national agri-food system (AFS) is based on the idea that justified and technologically realized complex progressive innovation on a digital platform will allow creating conditions for implementing sustainable socio-ecological and economic development of the studied industry. Nevertheless, in the theoretical and methodological aspect, the achievement of the UN SDGs in the Russian AFS based on smart technology is not fully studied which led to the choice of the topic and the goal of this research. The authors conclude that global trends in the sustainable development of the national AFS, which are largely relevant to Russia, indicate the growing importance of the formation and implementation of an organizational and economic mechanism to achieve the UN SDGs in the AFS, taking into account the innovation factor. The correlation between innovation and progress toward achieving the UN SDGs is shown to be uncontroversial. It is defined in SDG 9 “industry, innovation, and infrastructure:” “Build resilient infrastructure and promote inclusive and sustainable industrialization and innovation.” The research novelty lies in the fact that the impact of smart innovation on achieving sustainable growth of the Russian AFS in the context of the UN SDGs has been comprehensively investigated for the first time. The authors prove that advanced technology, sustainable solutions, and breakthrough innovation are crucial for achieving the UN SDGs in the Russian AFS. Moreover, they indicate that the Russian AFS with the introduction of smart technology is the main condition for improving the competitiveness of the industry and ensuring the country’s entry into international agricultural markets.KeywordsSustainable development goalsAgri-food systemOrganizational and economic mechanismSmart innovationTechnologyDigitalizationJEL codesQ01Q10Q56013031032P18

Africa’s progress towards achieving the Sustainable Development Goals (SDGs) remains highly uneven, with persistent regional disparities undermining the continent’s collective advancement toward Agenda 2030. Despite ongoing national and regional efforts, there is little comparative evidence showing exactly how each SDG performance differs between African regions, hindering targeted policy interventions. This study examines regional disparities in the achievement of Sustainable Development Goals (SDGs) across Africa, utilizing the SDG Dashboards from the 2025 Sustainable Development Report Database. The study was grounded in the Sustainable Development Theory, which posits that disparities in SDG achievement across African regions stem from imbalances among the economic, social, and environmental pillars, which ultimately disrupt overall SDG countries' dashboards' performance. Data from 54 African countries were analyzed through descriptive statistics, the Kruskal-Wallis test, and post-hoc comparisons by Dunn’s pairwise comparison test with Bonferroni correction to assess inter-regional variations. The results demonstrate statistically significant differences across 12 SDGs, with Northern Africa consistently outperforming other regions. Eastern and Western Africa show different results. They are making some progress on SDG 12 (Responsible Consumption and Production) and SDG 13 (Climate Action), but not on SDG 1 (No Poverty), SDG 3 (Good Health and Well-being), and SDG 11 (Sustainable Cities and Communities). Central and Southern Africa display markedly lower achievement across most goals. These findings indicate that Africa’s progress toward Agenda 2030 remains uneven and structurally fragmented, with persistent challenges in SDGs 1, 2, 3, 6, 7, 9, 11, 14, and 16. The observed disparities in SDG achievement across African regions are structurally determined, reflecting variations in economic capacity, governance, infrastructure, and institutional capacity. The progress is relatively stronger in Northern Africa. Eastern and Western Africa demonstrate mixed outcomes, while Southern and Central Africa lag behind, highlighting the necessity of strengthening regional knowledge-sharing, mobilizing targeted resources, and enhancing institutional capacity to reduce disparities and accelerate sustainable development across the continent.

Theoretical background: The FinTechs phenomenon is worth discussing as its multidimensional character causes difficulties not only with defining it but also with assessing the impact of its development on the economy and society. The impact of FinTechs on sustainable development is a relatively new field of research. Thus, the paper presents exploratory research aiming to analyse the current areas of FinTechs activity, the state of their development in Europe, and the state of the art in European research on their impact on sustainable development goals (SDGs) achievement. The study applied both inductive and deductive research methods, together with comparative analysis. Purpose of the article: The paper aims to analyse the European FinTechs landscape in the context of their impact on sustainability reflected by SDGs and prepare the framework for further research in this field. Research methods: The theoretical analysis conducted in the paper for defining FinTechs was based on an in-depth literature review, including scientific papers, documents and reports. In this section, the inductive method and comparative analysis were mostly applied. The empirical part of the paper includes the analysis of quantitative data published by the European Commission and Eurostat. This analysis is primarily based on comparative analysis. The framework for further research in this field is based on a systemic literature review (SLR). In this section, the PRISMA methodology was applied. Main findings: There is no doubt that FinTechs have already influenced the financial systems worldwide. In Europe, their disruptive development motivated the traditional market players to adapt their offerings, strategies and business models. They were perceived as market disruptors at the beginning of their operational activity. Today, the vast majority of authors notice their huge potential as sustainability enablers. The systemic literature review proved the worldwide systematically increasing scientific interest in surveying the FinTechs and their contribution to SDGs achievement. This trend has not yet been observed in Europe. Only a few papers directly refer to the relationship between FinTechs and SDGs achievement in European countries. The results have shed light on existing academic literature embracing both FinTech and SDGs issues in Europe, explored emerging trends in current research, and identified the main areas for further investigation.

Purpose: This research aims to describe the implementation of Sustainable Development Goals (SDGs) in provincial regional governments in Indonesia. Method: The research uses secondary data from the Indonesian Central Statistics Agency with the main data being the Sustainable Development report. The research uses a descriptive quantitative approach with comparative analysis of sample averages with the achievement of sustainable development goals at the national level. Results and conclusion: The research results show that data on achieving sustainable development at the provincial level is very limited and there are six SDGs goals that do not have achievement data. Even though there are limited data, the available SDGs achievement data of eleven achievements shows that the average achievements of provincial regional governments are similar to the SDGs achievements at the national level. This shows that the provincial government's policy regarding SDGs is in line with the central government. Measurement of SDGs achievements in provincial regional governments must be completed and is an obligation to be presented through the Central Statistics Agency's reporting in the future, considering that provincial regional governments' SDGs achievements are an inseparable part of national SDGs achievements. Implications of the Research: The SDGs program at the provincial level must be improved and the formulation of measurement and implementation must be simplified so that provincial governments are able to prepare complete SDGs statistics. Originality/value: This research reveals that the implementation of the SDGs program at the provincial level is in accordance with the implementation of the SDGs at the national level.

The achievement of Sustainable Development Goals (SDG) is hampered by slow adoptions of new technologies. The Improved cook-stove has been designed to offer many benefits that lead to the achievement of food security, and the green, renewable and affordable fuel dimensions of the SDGs. However, there is low adoption of improved cook-stoves among the rural populations in Kenya. The rural population still rely on traditional cook-stoves. This study therefore sought to analyse how the traditional cook­ stove is not fully contributing to the achievement of Sustainable Development Goals as it should. The Research Questions of the study were: What are the socio - economic realities of the communities in the use of cook stoves? What are the aspects in the traditional cook-stoves that do not allow it to fully contribute towards the achievement of Sustainable Development Goals in Uasin Gishu County? The study utilised Qualitative research approach and it is a case study of U asin Gishu County in Kenya. There were 20 respondents for the study who were selected using purposive sampling technique. Both primary and secondary data were used for the study. Primary data was collected using interviews and observation data generation tools. The data was then analysed qualitatively using the thematic data analysis. The study reviewed the theoretical and empirical literature on the traditional cook-stoves. The secondary data was then analysed to determine how the traditional cook-stove is a barrier to the achievement of Sustainable Development Goals (SDG). From the study findings, the study concludes that to a large extent the traditional cook-stove is a barrier to the achievement of Sustainable Development Goals (SDG) especially in issues related to poverty, health, energy, climate change and sustainable forest management. It is anticipated that the study will be significant in emphasising the adoption of improved cook-stoves and the use of Biogas, liquefied petroleum gas (LPG) or other alternative cooking energy. The study will also have policy implications for energy and environment conservation in Kenya as well as promote the achievement of Sustainable Developments Goals.

This paper provides a policy analysis from the Islamic economic perspective on enhancing economic growth and achieving Sustainable Development Goals (SDGs) through digital era fundraising schemes for sustainable community development. It examines the role of zakat, sukuk, and waqf in contributing to specific SDGs in Indonesia. The study highlights the importance of inclusive and environmentally sustainable economic growth for sustainable development. It emphasizes the potential of digital era fundraising schemes in mobilizing resources and promoting sustainable development. The paper specifically explores the impact of zakat on poverty eradication and social welfare enhancement, sukuk in financing infrastructure projects and stimulating economic growth, and waqf in supporting education, healthcare, and community development. Using a qualitative research approach that includes literature review and policy analysis, the study evaluates existing policies and strategies related to digital era fundraising schemes in Indonesia. It assesses their effectiveness in achieving SDGs and identifies strengths and challenges in current policies. Based on this analysis, the paper presents policy recommendations to enhance the effectiveness of digital era fundraising schemes for sustainable community development. The recommendations advocate for comprehensive policy frameworks aligned with Islamic economic principles and the integration of digital technologies. They emphasize the importance of improving financial literacy and awareness to encourage active participation in fundraising efforts, fostering collaboration among stakeholders, and developing supportive regulatory frameworks. By implementing the proposed policy recommendations, Indonesia can harness the potential of digital era fundraising schemes to achieve specific SDGs. The paper concludes that a well-designed policy framework embracing Islamic economic principles, leveraging digital technologies, and promoting stakeholder collaboration will facilitate the effective utilization of zakat, sukuk, and waqf for enhancing economic growth and achieving sustainable development goals. Overall, this paper contributes to the understanding of how digital era fundraising schemes, guided by Islamic economic principles, can play a significant role in advancing economic growth and sustainable development. It provides policymakers, organizations, and practitioners with insights and recommendations to optimize the potential of these fundraising schemes in promoting sustainable community development and achieving SDGs in Indonesia.

This study aims to assess the impact of budget, human resources, and village technology on the achievement of Sustainable Development Goals (SDGs) in villages across West Sulawesi. By concentrating on West Sulawesi, the study offers insights into the specific challenges and opportunities of the local context, which could be applicable or adaptable to other regions in Indonesia. A quantitative and relational approach was employed to examine the contribution of key factors toward achieving the SDGs. The findings revealed that the budget has a negative and significant effect on the achievement of village sustainable development goals, human resources are crucial and play a vital role in reaching these goals, and technology is highly beneficial in advancing rural development objectives. The implementation phase of this research focuses on applying the insights gained from the study of how budgetary contributions, human resources, and technology can support the achievement of Sustainable Development Goals (SDGs) at the village level. This phase will involve practical steps for village governments, stakeholders, and community members to ensure successful outcomes. The implementation will be driven by participatory approaches, capacity-building programs, and the adoption of appropriate technologies, in line with budgetary allocations and available human resources. The expectation of this research is to increase transparency and accountability in budget allocation, clear strategies and support communities to use village budgets to address SDGs and increase local government and community involvement in resource allocation decisions.

The article analyzes the Russian Federation constituent regions’ sustainable development goals (SDGs) achievement. Identified are the determinant Russian regions, the driving force and the reason for their coherence in achieving sustainable development goals. The study is based on a systematic approach using the method of statistical, neural network and cluster analysis. Results. The study has revealed a contradiction expressed in priority of “SDG 7. Fixed capital investments by areas of investment in terms of “Production of electricity from renewable energy sources, including generated by solar, wind, geothermal power plants, as well as activities to ensure their performance”” line of business and underperformance in terms of “SDG 16. Russia’s position in the rating of the World Bank’s Doing Business project in terms of the “Getting credit” indicator. The work shows priority in relation to “SDG 3. Life expectancy at birth”, which is implemented through national projects. Analysis of the large Russian clusters regional importance identified the Moscow region by “SDG 1. Proportion of the population living below the national poverty line” and “SDG 3. Life expectancy at birth”. The analysis of interregional ties revealed determinant regions, the existence of which is supported by the dynamics of the developing Russian market, which is far behind countries with developing economies.

The concept of sustainable development is an important management guideline at the level of individual organizations (3P concept), corporate governance (ESG agenda), regions and countries (resilience to shocks and achievement of sustainable development goals). The weakness of sustainable development rat-ings is their static nature, insufficient predictive potential, and limited opportunities for making management decisions. Sustainable development management in the digital environment determines the need to develop special assessment and diagnostic methods that allow both analyzing the achieved quantitative results in the economic, social, and environmental spheres of the region, and studying the determining factors and reasons. Under present-day conditions, the main factors are digital tools as determinants of achieving sustainable de-velopment goals. The goal of the study is to assess the use of digital tools in development projects, programs, and strategies of the constituent entities of the Russian Federation and to identify the industry and regional features of the digital support of sustainable development in the constituent entities of the Russian Federation. The hypothesis of the study is that the constituent entities of the Russian Federation are strongly differentiated by the level of using digital tools in the implementation of regional development strategies, programs, and projects in the economic, social, environmental, and management spheres related to their industry specializa-tion, which determine the achievement of qualitative and quantitative sustainable development goals. Research methods include content analysis, distance method, and structural analysis. The statistical base consisted of data from the regional strategies for the digital transformation of the constituent entities of the Russian Federation, as well as the Atlas of Economic Specialization of Regions of Russia. The study resulted in the systematization of approaches to understanding the sustainable development of regions, reviewed offi-cial ratings and methods for assessing the sustainable development of countries and regions, developed and tested a methodological approach to regional rating that takes into account the processes of achieving results – the use of digital technologies in development projects and programs. The study revealed that the industry specialization of regions has varying degrees of influence on the digital support of sustainable development. Medium-specialized regions are characterized by the maximum differentiation in digital support. The ob-tained results can be useful to federal authorities in elaborating methodological guidelines for the selection and recommendation of regional development projects, as well as to regional authorities in developing and implementing sustainable development strategies and digital transformation strategies.

Land is the key asset in the agricultural sector and hence land policy is one of the key elements that determine whether SDGs are achieved in developing counties or not. In developing countries, land titling programs have been seen as a strategy for addressing SDGs. Even though the government of Ethiopia launched the rural land registration and certification program (LRCP) to secure the land rights of rural households in 1998, currently, there are limited empirical studies to examine the contribution of LRCP in addressing sustainable development goals (SDGs). This study is employed to fill this knowledge gap by assessing how LRCP supports the achievement of the UN SDGs. The research data were collected through key informant interviews, in-depth interviews, focus group discussions, and reviewing published and unpublished documents. Content analysis, narrative analysis, and SWOT analysis were applied to examine the research data. The study confirms that LRCP improves tenure security, which greatly contributes to the achievements of SDGs, such as SDG 1 (end poverty), SDG 2 (end hunger), SDG 5 (gender equality), and SDG 15 (life on land). The tenure security of rural societies is a key pathway for the achievement of SDGs in Ethiopia since their livelihood mainly depends on agriculture. Therefore, developing countries should focus on land rights to improve the livelihoods of rural societies in particular and to enable sustainable development in general.

Objective – Financial Inclusion is an essential agenda at the ASEAN level. Increasing financial inclusion aims to develop the economic capacity of the population to reduce poverty and encourage income distribution. This study aims to analyze the relationship of financial inclusion to the achievement of Sustainable Development Goals (SDGs) in the aspect of poverty alleviation in ASEAN. Methodology/Technique – This study uses a quantitative approach. The data used is secondary data in the period between 2010 and 2018. Data processing uses multiple regression. The financial inclusion dimensions analyzed are the socioeconomic dimension and the infrastructure dimension. Findings – Financial Inclusion has a negative and significant relationship with the achievement of sustainable development goals (SGDs) in the aspect of poverty alleviation in ASEAN. Novelty – The statement that the development of countries in ASEAN to realize SDGs on poverty eradication becomes very important. This study is essential for policymakers regarding poverty alleviation and financial inclusion development. This study contributes to the financial inclusion literature in ASEAN with an emphasis on the socioeconomic dimension. Type of Paper: Empirical Keywords: Financial Inclusion; Sustainable Development Goals; Poverty; ASEAN. Reference to this paper should be made as follows: Ma’ruf, A; Aryani, F. 2019. Financial Inclusion and Achievements of Sustainable Development Goals (SDGs) in ASEAN, J. Bus. Econ. Review 4(4) 147 – 155 https://doi.org/10.35609/jber.2019.4.4(1) JEL Classification: G00, G28.

This research is meant to analyze students' scientific literacy skills. Scientific literacy is one of the key skills needed to develop a generation capable of solving problems and overcoming challenges, which will support the achievement of the Sustainable Development Goals (SDGs). This research is descriptive research using a mixed method, and uses data collection techniques in the form of scientific literacy tests and interviews with science teachers. The competencies used as a reference for analysis are the scientific literacy competencies developed by PISA, namely: the first competency is explaining phenomena scientifically; the second competency is constructing and evaluating designs for scientific investigations and critically interpreting scientific data and evidence; and the third competency is researching, evaluating, and using scientific information for decision-making and action The results of a research study conducted at a public junior high school in the Bangkalan area, involving 68 students, showed that the students' scientific literacy skills were still in the low category, with many influencing factors, both external and internal to the students. The conclusion of this study is that low science literacy skills pose a challenge to supporting the SDGs. Therefore, a transformation in science learning processes is needed to train students' scientific literacy skills to support the achievement of several SDGs.