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This study aims to analyze the role of inventory management in improving financial efficiency at CV. Sumber Jaya Putra Perkasa. The main problems faced by the company are manual inventory management, technological limitations, dependence on certain suppliers, and suboptimal demand planning, which affect distribution effectiveness and financial efficiency. This study uses a quantitative descriptive approach with data collection techniques through interviews, observation, and documentation. The analysis was conducted on the stock management process, inventory turnover, and its impact on storage costs and operational efficiency. The results show that good inventory management contributes significantly to increased financial efficiency. With proper stock planning, companies can minimize the risk of excess and shortage of goods, reduce storage costs (holding costs), and increase inventory turnover so that working capital can circulate more quickly. However, the inventory management system currently used by CV. Sumber Jaya Putra Perkasa still has limitations, especially in terms of digitization and information integration. This study recommends the implementation of a technology-based inventory management system, a multi-supplier strategy, and the application of demand forecasting methods to improve stock planning accuracy. With this strategy, it is hoped that the company can achieve more optimal financial efficiency and strengthen its competitiveness in the distribution industry.

Advertising tax is one of the significant sources of Local Revenue (PAD) in Sikka Regency, contributing up to 25% of the total PAD. This study discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (BAPENDA) to increase advertising tax revenue annually. These strategies include digitalization of administrative services, intensive socialization to the community, strict law enforcement, and collaboration with related agencies such as Satpol PP and the Prosecutor's Office. The results of the study indicate that optimization of advertising tax revenue can be achieved through simplification of the administrative process, technology-based supervision, and revenue diversification by utilizing the potential of digital advertising. Supporting factors include proactive policies of the local government, while the main inhibiting factors are low taxpayer compliance and lack of socialization. Through a collaborative approach, innovation, and law enforcement, advertising tax is expected to provide a greater contribution to Sikka Regency's PAD, support regional development, and create a more modern, transparent, and sustainable tax management system.

This Study aimed to investigate the accountability of village fund allocation management in the implementation of defelopment in Adabang Village, Titehena Sub-district, East Flores Regency. This study was descrriptive qualitative that relied on primary and secondary data sources. Data was collected through observation, documentation, and interviews. Data was analyzed using some steps namely data collection, data reduction, data presentation, and conclusion drawing. The results indicated that the accountability of village fund allocation management had fulfilled several indicators of accountability for village fund allocation management, namely planning, implementing, and supervising stages. They were in accordance with the accountability indicators of village fund allocation management and applicable regulation. However, the accountability was not in accordance with the accountability indicator of village fund allocation management  and applicable regulations since one type of accountability  report was not submitted. Thus, the accountability stage was not in accordance With Permendagri Number 113 of 2014 and according to Sari and Wahidawati (2018).