This is not possible - there is no MSSQL Server client library available for Cordova, and it is unlikely there will ever be one: SQL Server has its own binary network protocol over different transports and is also very chatty, making it inappropriate for mobile devices which typically have low-bandwidth, high-latency (and high packet-loss) connections.
The preferred approach for mobile applications is to have the application communicate with a webservice (aka "a cloud service") over HTTP in a low-chatter Request/Response pattern. This also enables the webservice to execute business logic rules prior to touching the database and making it easier to act upon locks and exclusive resources (think about how locking a table or row would work with 20 different mobile devices at once).
...this does not preclude you from attempting to write a SQL Server network client. You can't use JavaScript though, as WebSockets don't support connecting to traditional TCP sockets, you would have to develop a native Cordova plugin instead.
I did a quick search online and I cannot find any such plugins for Cordova/PhoneGap, so you're SOL for now. But as I said, a direct connection from a database wouldn't be a good design.