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All Journal JURNAL TEKNIK INFORMATIKA DAN SISTEM INFORMASI Jurnal Kreativitas PKM Enggang: Jurnal Pendidikan, Bahasa, Sastra, Seni, dan Budaya Masa Keemasan : Jurnal Pendidikan Anak Usia Dini JAKBS GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Akademik Pengabdian Masyarakat Jurnal Media Akademik (JMA) Jurnal Pengabdian Masyarakat Kesehatan Gigi FOKGII Jurnal Nusa Akuntansi Journal Social Engagement: Jurnal Pengabdian Masyarakat Jejak digital: Jurnal Ilmiah Multidisiplin Jurnal Pendidikan dan Kewarganegara Indonesia (jupenkei)
Citra Lestari
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Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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ANALISIS MODEL BISNIS DAN TANTANGAN OPERASIONAL KOPI GEROBAK DI KOTA PALU Citra Lestari; Siti Anisah; Adinda Prameswary Putry; Suasa Suasa; Dandan Haryono; Nurhayati Hamid
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 6 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i6.7243

Abstract

Street coffee sales, also known as coffee carts, are part of the city's informal economy that offers affordable coffee and independent business opportunities for small enterprises. However, they often face regulations and market pressures. This study was conducted to analyze the business models and operational challenges faced by street coffee sellers in Palu City. Through qualitative research, including in-depth interviews and observations, the study found that the business model of coffee cart vendors in Palu is highly dependent on flexible locations, competitive prices, and emotional relationships with customers. Some challenges include extreme weather, location permits, and competitive prices.
PENDAMPINGAN PEMELIHARAAN KAKAO MELALUI PRAKTIK SANITASI DAN PEMANGKASAN UNTUK MENINGKATKAN KAPASITAS PETANI Golindira Randa; Sharlina; Citra Lestari; Kalvein Palawang
Jurnal Media Akademik (JMA) Vol. 4 No. 2 (2026): JURNAL MEDIA AKADEMIK Edisi Februari
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/1mbft359

Abstract

Kakao (Theobroma cacao L.) merupakan komoditas perkebunan strategis yang berperan penting dalam perekonomian petani pada sistem perkebunan rakyat. Namun peningkatan produktivitas kakao belum sepenuhnya diikuti oleh penerapan praktik pemeliharaan kebun yang optimal, khususnya pemangkasan dan sanitasi kebun. Kondisi serupa ditemukan pada perkebunan kakao rakyat di Tampo Makale, Kabupaten Tana Toraja, di mana praktik pemeliharaan masih dilakukan secara tidak konsisten akibat keterbatasan tenaga kerja, usia petani, jarak kebun, serta keterlibatan petani dalam aktivitas di luar usaha tani. Kegiatan Pengabdian kepada Masyarakat ini bertujuan meningkatkan kapasitas petani dalam pengelolaan kebun kakao melalui pendekatan partisipatif. Metode pelaksanaan meliputi wawancara lapangan, diskusi partisipatif, serta pendampingan teknis langsung di kebun. Hasil kegiatan menunjukkan bahwa pendekatan partisipatif secara signifikan meningkatkan pemahaman, kesadaran, dan motivasi petani dalam menerapkan praktik pemangkasan dan sanitasi kebun secara rutin. Solusi yang dirumuskan bersama petani dinilai lebih realistis, aplikatif, dan berkelanjutan sesuai kondisi lokal. Program ini berkontribusi dalam memperkuat pengelolaan kebun kakao rakyat yang efektif dan berkelanjutan serta mendukung peningkatan produktivitas.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, AUDIT TENURE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN citra lestari; Julian Maradina
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.400

Abstract

This study aims to analyze the effect of institutional ownership, managerialownership, audit tenure, and audit quality on the integrity of financial statements inbanking companies listed on the Indonesia Stock Exchange for the 2020–2024period. The integrity of financial statements is essential, as various manipulationcases highlight weaknesses in corporate governance practices in Indonesia.Thisresearch uses a quantitative approach with secondary financial statement data.Panel data regression is applied using the Chow, Hausman, and Lagrange Multipliertests to determine the best model. The results show that simultaneously all variablesaffect financial statement integrity. Partially, managerial ownership and auditquality have a positive and significant effect, while institutional ownership and audittenure show no significant effect.This study is expected to provide insights intofactors influencing financial statement integrity and serve as a reference forcompanies and auditors in improving governance practices.
Co-Authors Adinda Prameswary Putry Alamsyah, Yenita Amriadil Angel Clarastri Arya Roy Jordie Attiyya Ghina Widia Aulia Nabila Auliya Arifatun A Aziz Septiatin Binti Juliani Citra Pertiwi Dandan Haryono Dwi Dina Fitri Fahri Oktariansyah Faisal Faisal Fitri Yuniawati Galih Hanur Cahyo Golindira Randa Hartanti Hartanti Helisia Krisdayanti Ibrahim Gultom Ika Andriani Intan Batura Endo Mahata Irfah Julian Maradina Kalvein Palawang Kartini Kartini Kevin Maulana AG Kurnia Dyah Anggorowati, Kurnia Dyah Lemiyana Muhammad Muhafizin nadar, muhammadnadar Ningrum, Valendriyani Nurhayati Hamid Nurmayani Nurmayani Nurmi Putri Indah Sari Sharlina Siti Anisah Sorta Simanjuntak Suasa Suasa Syska Purnama Sari Vineilia Dwi Ariantika