As far as I know, the implicit_transactions Flag of MS-SQL is set automatically if on the JDBC-connection the autoCommit-Flag has been set to false. (standard-value would be true).
Hibernate sets a JDBC-connection automatically to autoCommit=false, to start it's own transactions. (see also
https://www.hibernate.org/403.html for further information).
The only way which I know to turn IMPLICIT_TRANSACTIONS OFF, is to use transact-SQL-statements - but I wouldn't appreciate this way if using Hibernate/JDBC.