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Pengembangan dan Pelatihan Literasi Digital dan Strategi Branding Sosial Media UMKM Sektor Laundry di Kota Depok Ahmad Dzaky Pratama; Sagita Pradyaningrum; Muhammad Alif Al Adrunisapta; Ramdani Eka Pradana; Afifah Latifah Turahma; Suci Ayu Sudari; Yuni Pambreni; Nora Listiana; Udriyah Udriyah; Nur Fitri Dewi
Indonesia Berdampak: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 1 (2026): JANUARI-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/b4t6cp82

Abstract

The laundry service MSME sector in Depok City faces significant challenges in the form of intense competition and reliance on conventional marketing methods, resulting in low visibility in the digital era. The objective of this community service activity is to improve the digital literacy and branding skills of laundry MSME operators in the Beji area to Grand Depok City. The implementation method uses a participatory-educational approach that includes three stages: pre-implementation (survey and needs identification), implementation (strategic seminars and hands-on workshops), and evaluation. The results of the activity show that through education on digital marketing strategies, customer complaint management using the LEARN method, and practical video editing training using the CapCut application, participants are able to transform their business identity to be more professional. The success of this program is marked by increased competence of participants in optimizing Instagram Business accounts and producing creative, aesthetic content. Strengthening digital literacy and visual skills has proven to be key for laundry MSMEs in building brand awareness and maintaining customer loyalty sustainably amidst the dynamics of the modern market.
Perhitungan dan Pencatatan Pajak PPH Pasal 23 Terhadap Sewa Pada PT. Recon Sarana Utama Tahun 2024 Atika Nur Cahyo Pratiwi; Nur Fitri Dewi
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the implementation of the calculation and recording of Income Tax (PPh) Article 23 on rental transactions at PT. Recon Sarana Utama. The research employs a descriptive qualitative method, using primary data obtained through interviews and observations, as well as secondary data from company documents and relevant regulations, particularly Law No. 36 of 2008 on Income Tax. The findings indicate that the calculation of PPh Article 23 at PT. Recon Sarana Utama has been carried out in accordance with the legal provisions, although misunderstandings still occur with several vendors regarding tax withholding. These misunderstandings arise due to vendors’ limited understanding of the provisions of PPh Article 23 and ineffective communication between the parties. As a corrective measure, PT. Recon Sarana Utama conducts reconciliations with vendors to clarify tax regulations and align understanding related to the calculation and recording of PPh Article 23. This study highlights the importance of communication and education in tax management within business practices.