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CARBON DISCLOSURE IN INDONESIA: PROFITABILITY, FIRM SIZE, AND ENVIRONMENTAL PERFORMANCE AS A MODERATOR Gilbert Johan Martin Sinaga
Acceleration: Multidisciplinary Research Journal Vol. 4 No. 1 (2026): Acceleration: Multidisciplinary Research Journal
Publisher : PT Akselerasi Karya Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70210/amrj.v4i1.202

Abstract

Climate change issues have increasingly raised awareness of corporate carbon emission disclosure. Such disclosure not only reflects corporate social responsibility but also serves as a strategic tool for gaining legitimacy from society and stakeholders. This study aims to examine the effect of profitability and firm size on carbon emission disclosure, and to analyze the moderating role of environmental performance. A quantitative approach was employed using secondary data obtained from annual reports, sustainability reports, and PROPER ratings of 40 companies listed on the Indonesia Stock Exchange (IDX) that consistently participated in the PROPER program during 2018–2022. Purposive sampling was applied, resulting in 200 observation units. Data were analyzed using Partial Least Squares (PLS) with WarpPLS 7.0 software. The results show that profitability has a positive and significant effect on carbon emission disclosure, while firm size does not have a significant effect. Environmental performance significantly moderates the relationship between firm size and carbon emission disclosure, but does not moderate the relationship between profitability and disclosure. This research contributes theoretically to the environmental disclosure literature and provides practical implications for management and regulators to promote corporate environmental transparency and accountability.  
THE MEDIATING ROLE OF CONTEXTUAL AMBIDEXTERITY IN THE RELATIONSHIP BETWEEN DIGITAL TRANSFORMATION, INNOVATION CAPABILITY, AND SME PERFORMANCE Gilbert Johan Martin Sinaga
Acceleration: Multidisciplinary Research Journal Vol. 4 No. 1 (2026): Acceleration: Multidisciplinary Research Journal
Publisher : PT Akselerasi Karya Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70210/amrj.v4i1.203

Abstract

This study addresses a critical gap in SME research, where prior studies emphasize the direct effects of digital transformation (DT) and innovation capability (IC) on performance while overlooking the underlying organizational mechanisms. This study examines how SMEs convert DT and IC into performance through contextual ambidexterity (CA) in a developing economy. Using data from 350 SMEs in Indonesia and PLS-SEM analysis, the results show that DT (β = 0.270, p < 0.01) and IC (β = 0.170, p < 0.05) significantly improve performance, with DT having a stronger effect. CA also enhances performance (β = 0.260, p < 0.01) and mediates the effects of DT (β = 0.092, p < 0.01) and IC (β = 0.052, p < 0.05). These findings indicate that the performance impact of DT and IC depends on firms’ ability to balance exploration and exploitation. This study contributes by offering a mechanism-based explanation that integrates DT and IC and positions contextual ambidexterity as a key driver of SME performance in emerging economies.  
SISTEM PENDUKUNG KEPUTUSAN PENENTUAN REWARD DRIVER GRAB TERBAIK MENGGUNAKAN METODE TOPSIS Gilbert Johan Martin Sinaga; William Charlie Septian Sinaga
Jurnal Teknologi Informasi dan Komunikasi Vol. 16 No. 1 (2026): Jurnal Teknologi Informasi dan Komunikasi
Publisher : Fakultas Ilmu Komputer dan Informatika - Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/fiki.v16i1.1161

Abstract

Penelitian ini bertujuan untuk mengembangkan sistem pendukung keputusan dalam menentukan driver terbaik pada komunitas Komunitas Grab Siantar-Simalungun di Kota Pematang Siantar. Permasalahan utama yang dihadapi adalah proses penentuan penerima reward yang masih bersifat subjektif dan belum terstruktur. Penelitian ini menggunakan metode TOPSIS untuk melakukan pemeringkatan alternatif berdasarkan beberapa kriteria, yaitu jumlah orderan, tingkat penyelesaian, keaktifan, laporan keselamatan, dan rating pengemudi. Data penelitian diperoleh melalui observasi, kuesioner, dan dokumentasi dengan melibatkan 10 alternatif driver sebagai sampel. Hasil penelitian menunjukkan bahwa metode TOPSIS mampu menghasilkan keputusan yang objektif dan terukur, dimana alternatif A4 memperoleh nilai preferensi tertinggi sebesar 0,9557 sebagai driver terbaik. Sistem yang dikembangkan juga menunjukkan hasil yang konsisten antara perhitungan manual dan implementasi berbasis web. Dengan demikian, sistem pendukung keputusan yang dibangun dapat digunakan sebagai alat bantu dalam meningkatkan objektivitas, transparansi, dan akurasi dalam pemberian reward driver.
Analisis Pentad Dramatistik dalam Pemasaran Pariwisata Budaya di Tiktok: Studi Kasus Pacu Jalur, Indonesia Gilbert Johan Martin Sinaga
Journal of Tourism Sciences, Technology and Industry Vol 5, No 1 (2026): JTSTI-Journal of Tourism Science, Technology and Industry
Publisher : Institut Seni Indonesia Padangpanjang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26887/jtsti.v5i1.31197

Abstract

TikTok has become an increasingly important platform for cultural tourism marketing and destination image formation in the digital era. This study aims to examine how Pacu Jalur, a traditional cultural event and tourism destination in Indonesia, is represented on TikTok by Destination Management Organizations (DMOs), destination influencers, and participants in viral trends. Employing a qualitative approach, the study integrates multimodal analysis with Kenneth Burke’s dramatistic pentad framework. The dataset consists of 30 purposively selected TikTok videos, including 10 videos from the official Pacu Jalur Indonesia account, 10 influencer videos using the hashtag #pacujalur, and 10 videos associated with the viral trend #aurafarming. The findings reveal that DMOs represent Pacu Jalur as a collective cultural heritage that emphasizes authenticity, local identity, and cultural legitimacy. In contrast, destination influencers construct more personalized representations by positioning individual experiences at the center of the narrative, thereby generating higher levels of audience engagement. Meanwhile, participants in the #aurafarming trend reconstruct Pacu Jalur through a process of symbolic appropriation that is more flexible and increasingly detached from its original cultural context. The study demonstrates that representations of Pacu Jalur on TikTok are not singular but are continuously negotiated through different communication motives, actor interests, and platform logics. It concludes that TikTok functions as a co-creative arena of cultural tourism meaning-making, where multiple actors participate in shaping destination images. These findings contribute to the growing literature on digital tourism and provide practical implications for the management and marketing of cultural tourism in social media environments.
PROBLEMATIKA PENEGAKAN PERATURAN DAERAH TENTANG PENYAKIT MASYARAKAT DALAM PENERTIBAN USAHA HIBURAN KARAOKE Gilbert Johan Martin Sinaga
Jurnal Jendela Hukum Vol 13 No 1 (2026): JENDELA HUKUM
Publisher : Fakultas Hukum Universitas Wiraraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jjh.v13i1.5138

Abstract

This study examines the implementation of Regional Regulation of Kuantan Singingi Regency Number 20 of 2002 on Social Maladies in the enforcement of karaoke entertainment businesses. The research aims to analyze the enforcement practices, identify the obstacles encountered, and examine the efforts undertaken by the local government in implementing the regional regulation. Employing an empirical legal research method with a socio-legal approach, the study draws on interviews and field observations supported by primary and secondary legal materials. The findings indicate that the implementation of the regional regulation has not been substantively effective, despite its clear normative legal basis. The lack of firmness in the application of sanctions, weak coordination among law enforcement agencies, and inadequate socialization to business operators and the public constitute the main factors undermining enforcement effectiveness. This study underscores that the effectiveness of regional regulations is highly dependent on the consistency of law enforcement, institutional capacity, and the level of societal support.
ENHANCING COMPLIANCE THROUGH DIGITAL REMINDER SERVICES: EVIDENCE FROM TRAFFIC TICKET ENFORCEMENT IN INDONESIAN PROSECUTION OFFICES Gilbert Johan Martin Sinaga
Acceleration: Multidisciplinary Research Journal Vol. 4 No. 1 (2026): Acceleration: Multidisciplinary Research Journal
Publisher : PT Akselerasi Karya Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70210/amrj.v4i1.204

Abstract

This study examines the effectiveness of digital reminder services in improving compliance with fine payments and the retrieval of confiscated evidence in traffic ticket administration at the Kuantan Singingi District Attorney’s Office. The study addresses a persistent administrative challenge, namely low offender compliance, which contributes to evidence accumulation and operational inefficiencies. A quantitative evaluative approach was employed using a before–after design, based on monthly administrative data from 2024 (pre-implementation) and 2025 (post-implementation). The findings indicate substantial improvements in administrative performance following the implementation of the digital reminder system. The case resolution rate increased from 46.1% to 94.4%, while the fine payment rate rose from 57.1% to 93.7%. These improvements suggest that digital reminder services function as an effective behavioral intervention by reducing informational delays and prompting timely compliance. Furthermore, increased payment compliance is systematically associated with faster evidence retrieval, leading to a reduction in backlog accumulation and enhanced administrative efficiency. This study contributes to the literature by demonstrating the dual impact of digital reminder systems, not only in shaping individual compliance behavior but also in improving organizational-level administrative performance. The findings highlight that low-cost, scalable digital interventions can play a critical role in strengthening compliance-driven public service systems, particularly in enforcement-based administrative contexts.
Sistem Pendukung Keputusan Penentuan Kelayakan Penerima Program Keluarga Harapan Menggunakan Metode TOPSIS Gilbert Johan Martin Sinaga; William Charlie Septian Sinaga
JIKOMTI : Jurnal Ilmiah Ilmu Komputer dan Teknologi Informasi Vol. 3 No. 1 (2026): JIKOMTI: MEI 2026
Publisher : Universitas Sains Indonesia Publishing

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Abstract

The selection of beneficiaries for the Program Keluarga Harapan (PKH) often faces issues of inaccurate targeting due to selection processes that are not fully objective and structured. This study aims to develop a Decision Support System (DSS) using the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method to determine the eligibility of PKH beneficiaries in Simarimbun Subdistrict, Pematangsiantar City. This research adopts a quantitative approach using primary data collected through questionnaires from 30 potential beneficiaries. The criteria used include education level, income, number of dependents, and housing conditions. The data were processed using the TOPSIS method to generate preference values and rank the alternatives. The results show that the system classified 11 alternatives (36.67%) as eligible and 19 alternatives (63.33%) as ineligible. The developed system provides consistent, criteria-based recommendations, thereby improving objectivity in the beneficiary selection process. This study contributes by providing a structured system-based approach and decision-making method to support more accurate targeting in social assistance distribution.
Sistem Pendukung Keputusan Penentuan Penerima Bantuan Langsung Tunai Menggunakan Metode MOORA William Charlie Septian Sinaga; Gilbert Johan Martin Sinaga
JIKOMTI : Jurnal Ilmiah Ilmu Komputer dan Teknologi Informasi Vol. 3 No. 1 (2026): JIKOMTI: MEI 2026
Publisher : Universitas Sains Indonesia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Direct Cash Assistance (BLT) is a social assistance program aimed at helping low-income communities meet their basic needs. However, the process of determining aid recipients is still often conducted manually, leading to subjectivity and inaccurate targeting. This study aims to implement the Multi-Objective Optimization on the Basis of Ratio Analysis (MOORA) method in a Decision Support System (DSS) to determine the eligibility of BLT recipients objectively and systematically. The study employed five assessment criteria, namely number of dependents, monthly income, employment status, residential status, and ownership of PKH/KKS social assistance. Data were collected through observation, interviews, and documentation of prospective BLT recipients in Gang Nauli, Aek Nauli Village, South Siantar District, Pematangsiantar City. The results indicate that the MOORA method is capable of producing a more objective, transparent, and measurable selection process. Based on the calculation results, alternative A3 obtained the highest preference value and was therefore recommended as the most eligible BLT recipient.