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All Journal Accounting and Management Journal Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka
Eva Rianty Angelina Sitanggang
Institut Bisnis dan Komputer Indonesia
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Pentingnya Efective Communication Dalam Mempersiapkan Calon Pemimpin Di Institut Bisnis Dan Komputer Indonesia Eva Rianty Angelina Sitanggang; Haposan Seventino Octavianus Hutapea; Antono
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 04 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i04.2705

Abstract

Community service was carried out during the PKKMB (Pengenalan Kehidupan Kampus Mahasiswa Baru) activities for the Academic Year 2024/2025 at Institut Bisnis dan Komputer (IBK) Indonesia. Effective communication is very relevant matery to discuss considering the current life patterns of students who are less concerned about the social environment and this has an impact on the lack of communication with other people around them. The implementation of PKKMB was attended by 159 new students from 4 study programs, namely Accounting Study Program, Computer Science Study Program, Management Science Study Program and Entrepreneurship Study Program. The results of the activity show that new students are aware of the importance of building effective communication and that this will also contribute to their lives when entering the world of work. In the world of work, leadership qualities and the ability to work together in a team are required and this can be achieved by practicing oneself in communicating effectively.
Campus And Community Collaboration Through Greening And Tutoring In Nahornop Marsada Village Eva Rianty Angelina Sitanggang; Loren Agustina Purba; Folpin Suandi Luaha; Putri Mawati Ndruru; Safna D. N. Simanjuntak; Erisdawati Warasi
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 04 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i04.2706

Abstract

This community service program aimed to strengthen collaboration between a higher education institution and a village community through greening and tutoring in Nahornop Marsada Village, Pahae Jae District, North Tapanuli Regency. A participatory approach was implemented through needs identification, joint planning, program delivery, mentoring, and reflective evaluation. Data were obtained from field observations, discussions with village officials and residents, activity documentation, and evaluation notes. The results indicate that tree planting and environmental cleaning fostered shared responsibility for village environmental care, while tutoring provided an accessible learning space that encouraged children to ask questions, participate actively, and strengthen their motivation to learn. Community involvement and institutional support were decisive for implementation. However, limited time, changing weather, and schedule differences constrained continuity. Continued plant maintenance and community-based tutoring are therefore necessary to sustain the program’s benefits
Buoyancy and Elasticity of VAT on Nepalese Economy Binod Sah; Endang Lestari; Eva Rianty Angelina Sitanggang; Sanju Kumar Singh
JURNAL AKUNTANSI DAN MANAJEMEN Vol 10 No 1 (2026): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v10i1.8906

Abstract

This study examines the buoyancy and elasticity of V AT in the Nepalese economy by shifting the conventional responsiveness framework toward an endogenous-growth perspective that evaluates how V AT mobilization relates to aggregate real GDP while controlling for exchange rate, remittance, market capitalization, money supply, and government spending. Using annual time-series data for fiscal years 2003/04–2022/23 compiled from Government of Nepal Economic Surveys, all variables were converted to constant prices using the GDP deflator (base year 2013/14), transformed into log-linear form, and assessed for stationarity and classical assumptions. The preferred model exhibited strong explanatory power (adjusted R² ≈ 0.814), acceptable serial-correlation and heteroskedasticity properties, no structural break, and no multicollinearity (VIF < 10), supporting long- and short-run inference. V AT showed a positive and statistically meaningful association with real GDP: a 1% rise in V AT corresponded to a 0.427% increase in real GDP in the short run and 0.46% in the long run, indicating modest but sustained marginal productivity of V AT. Descriptive evidence further showed Nepal’s heavy reliance on indirect taxes (average share 58.87% of total revenue) and a fluctuating V AT share; after V AT adoption (1997/98–2016/17) V AT rose only sixfold and averaged 27.58% of total revenue, only 0.93 percentage points higher than the replaced taxes pre-V AT, implying implementation gaps. Overall, results suggest V AT supports growth but exhibits low long-run buoyancy/elasticity, underscoring the need for targeted reforms to strengthen V AT administration, compliance, and revenue efficiency.
Co-Authors Antono Binod Sah Endang Lestari Erisdawati Warasi Folpin Suandi Luaha Haposan Seventino Octavianus Hutapea Loren Agustina Purba Putri Mawati Ndruru Safna D. N. Simanjuntak Sanju Kumar Singh