Abstract:This study aims to analyze the application of spiritual quality in cupping and ruqyah services and identify strategies for improving spiritual quality implemented at the Soreang Branch of the Bekam Ruqyah Center. The problems…
blems identified were customer dissatisfaction related to limited service space and a less than optimal religious atmosphere that affected comfort during therapy. This study used a descriptive qualitative approach with data collection techniques through in-depth interviews, participant observation, and documentation. While data validity was strengthened by triangulation of sources, methods, and theories with the help of NVivo 12 software and supplemented with a SWOT analysis. The results showed that the implementation of spiritual quality improvement was carried out by the presence of Islamic values, maintaining cleanliness, reciting prayers, and the therapist's empathetic attitude were important factors in fostering a sense of calm and comfort in customers. Implementing strategies for improving spiritual quality through therapist training, implementing SOPs based on Islamic law, and creating a supportive spiritual environment. However, limited service facilities and infrastructure still need to be addressed for improvement. Therefore, this study as a whole confirms that service quality that connects spiritual and physical aspects holistically contributes significantly to customer satisfaction.
Abstract:Abstract: Micro, Small and Medium Enterprises (MSMEs) have an important role in economic recovery in Indonesia. The development of MSMEs cannot be separated from the ability of MSME owners to manage and record their finances.…
nces. The bookkeeping carried out by the company needs to be supported by the implementation of an adequate Internal Control System to support the achievement of company goals. Therefore, MSMEs need to implement internal control that can be used as a tool to prevent or overcome fraud and protect company resources. This activity aims to provide education to the Soreang village community, the MSME group regarding simple bookkeeping and internal control which will be able to improve skills and knowledge in designing future business strategies, managing finances, and protecting company assets. This activity is carried out by providing socialization first and then providing training to participants on the concepts and practices of simple bookkeeping and the application of internal control. The results of the service are village communities consisting of PKK women and Healthy Community Movement who are members of the MSME group activities understand and feel motivated by the additional knowledge about simple bookkeeping and internal control systems, and Participants feel that this training is very useful for developing MSMEs in the context of community empowerment in Seroang Village
Keywords: MSMEs; simple bookkeeping; internal control
Abstrak: Usaha Mikro, Kecil dan Menengah (UMKM) memiliki peran penting dalam pemulihan perekonomian di Indonesia. Berkembangnya UMKM tidak terlepas dari kemampuan pemilik UMKM dalam mengelola dan membukukan keuangannya. Pembukuan yang dilakukan perusahaan perlu didukung dengan adanya penerapan Sistem Pengendalian Intern yang memadai demi menunjang pencapaian tujuan perusahaan. Oleh karena itu, UMKM perlu menerapkan pengendalian intern yang bisa dijadikan alat untuk mencegah atau mengatasi fraud (kecurangan) dan melindungi sumber daya perusahaan. Kegiatan ini bertujuan untuk memberikan edukasi kepada masyarakat desa Soreang kelompok UMKM mengenai pembukuan sederhana dan pengendalian intern yang nantinya mampu meningkatkan keterampilan serta pengetahuan dalam merancang strategi bisnis kedepannya, mengelola keuangan dan melindungi aset perusahaan. Kegiatan ini dilaksanakan melalui pemberian sosialisasi terlebih dahulu kemudian memberikan pelatihan kepada peserta mengenai konsep serta praktik pembukuan sederhana dan penerapan pengendalian intern. Hasil pengabdian yaitu masyarakat desa yang terdiri ibu-ibu PKK dan Germas (Gerakan Masyarakat Sehat) yang tergabung dalam kelompok UMKM mengerti dan merasa termotivasi dengan adanya tambahan pengetahuan mengenai pembukuan sederhana dan pengendalian intern. serta peserta merasa pelatihan ini sangat bermanfaat untuk mengembangkan UMKM dalam rangka pemberdayaan masyarakat di Desa Seroang
Kata kunci: UMKM; pembukuan sederhana; pengendalian intern