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Citra Lestari
Universitas Tadulako
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Implementasi Program Corporate Social Responsibility Pt Astra Agro Lestari Pasangkayu Melalui Pilar Astra Hijau Dalam Penyediaan Air Bersih Di Kelurahan Martajaya Elin; Esra Citra Togatorop; Amelia; Dinda Ayu Sintawati; Citra Lestari; Pratiwi; Fadilatunisa; Rachmad, S.Sos., M.Si
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 4 (2026): JULI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i4.10983

Abstract

This study examines the implementation of the Corporate Social Responsibility (CSR) program of PT Astra Agro Lestari through its subsidiary PT Pasangkayu under the Astra Green (Astra Hijau) pillar, specifically the clean water facility assistance program through water tank installations in Martajaya Urban Village, Pasangkayu District, Pasangkayu Regency, West Sulawesi. The research aims to describe the implementation process and identify supporting and inhibiting factors. A descriptive qualitative approach was employed through field observation and document review. The findings indicate that program implementation proceeded according to technical plans, supported by a pre-implementation needs assessment, synergy among stakeholders (company, village government, and community leaders), and positive community reception. Key supporting factors include stakeholder collaboration, sound technical planning, regulatory commitment under Law No. 40 of 2007, and high community acceptability. Inhibiting factors include geographic and seasonal challenges to water source availability, and the risk of low community participation in long-term maintenance. This program has had a positive impact on improved clean water access, enhanced sanitation conditions, and strengthened community ownership of the constructed facilities.
Persepsi Kesenjangan Kompetensi Akademik Mahasiswa Akuntansi dengan Kebutuhan Dunia Kerja di Era Digital Rahmania Ramdani; Citra Lestari; Nurafifa; Valentino Pandeirot; Jamaluddin; Ernawaty Usman
Jurnal Kolaboratif Sains Vol. 9 No. 6: Juni
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i6.11252

Abstract

Era transformasi digital telah mengubah standar kompetensi lulusan akuntansi secara fundamental, namun pendidikan tinggi akuntansi di Indonesia dinilai belum sepenuhnya responsif terhadap perubahan tersebut. Penelitian ini bertujuan menganalisis kesenjangan antara kompetensi akademik mahasiswa akuntansi Universitas Tadulako dengan kebutuhan dunia kerja di era digital. Penelitian menggunakan pendekatan kualitatif eksploratoris dengan pengumpulan data melalui wawancara mendalam, observasi non-partisipan, dan studi dokumentasi terhadap lima mahasiswa aktif semester 4 dan 6 yang dipilih secara purposif. Hasil penelitian menunjukkan bahwa kurikulum dinilai memadai dalam memberikan dasar teori akuntansi, namun terdapat kesenjangan signifikan pada praktik berbasis teknologi, di mana penguasaan perangkat lunak akuntansi dan sistem digital masih sangat terbatas dan bergantung pada inisiatif belajar mandiri mahasiswa. Pengembangan soft skills berjalan relatif baik melalui pembelajaran aktif, meskipun belum sepenuhnya siap diterapkan dalam konteks profesional. Pengalaman magang berkontribusi positif terhadap kesiapan kerja, sementara seluruh informan menyadari ancaman disrupsi kecerdasan buatan terhadap profesi akuntan. Penelitian ini merekomendasikan pembaruan kurikulum yang mengintegrasikan teknologi digital secara sistematis, perancangan program magang yang lebih terstruktur, serta pengembangan soft skills yang lebih terarah sebagai kebutuhan mendesak agar lulusan akuntansi benar-benar siap memasuki dunia kerja modern.
Co-Authors Amelia Dinda Ayu Sintawati Elin Ernawaty Usman Esra Citra Togatorop Fadilatunisa Jamaluddin Nurafifa Pratiwi Rachmad, S.Sos., M.Si Rahmania Ramdani Valentino Pandeirot