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This study addresses the issue of inadequate financial reporting by Regional Government Organizations (Organisasi Perangkat Daerah/OPD) in Nganjuk, where financial statements are expected to meet user needs in fulfilling transparency and accountability requirements. The research investigates the influence of four key factors—accounting standards, information systems, internal controls, and the competence of human resources—on the quality of financial statements. Furthermore, it examines the moderating role of organizational commitment in strengthening or weakening the relationships between these factors and financial reporting quality. The study adopts a quantitative research design, with data collected through structured questionnaires distributed to 53 OPD offices, involving 212 randomly selected respondents. Data were analyzed using classical assumption tests to ensure validity and reliability, followed by Moderated Regression Analysis (MRA) employing SPSS software. The findings reveal that information systems, internal controls, and competent human resources have a significant positive effect on the quality of financial reports. In contrast, accounting standards show no significant direct impact. Moreover, organizational commitment plays a moderating role in enhancing the positive effects of information systems, internal controls, and human resource competence on report quality. However, it does not moderate the relationship between accounting standards and financial reporting quality. These results highlight the importance of both technical and human resource aspects in improving financial statement quality within OPDs. While adequate systems and controls are crucial, the study underscores that the presence of strong organizational commitment is a determining factor in maximizing their effectiveness. The research suggests that efforts to improve financial reporting should not only focus on compliance with standards but also on strengthening commitment, training, and the integration of information systems and internal control mechanisms

This research is entitled "Socialization of the General Election Commission in Increasing Voter Participation in the 2024 Regent and Deputy Regent Election of Ciamis Regency (Case Study in Ciamis District)". The focus of this research is to determine how the implementation of socialization carried out by the General Election Commission (KPU) of Ciamis Regency in an effort to increase public participation in the 2024 Regent and Deputy Regent Election, especially in the Ciamis District area. The research method used is descriptive qualitative with a case study approach. Data collection techniques include in-depth interviews with related parties, direct observation of socialization activities, and collection of supporting documentation. The data obtained are analyzed qualitatively through the process of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the Ciamis Regency KPU carried out socialization by referring to the Theory of Three Elements of Socialization proposed by Haryanto (2018) in the book Political Socialization: An Initial Understanding. The three elements include: Socialization Agents, namely parties who play a role in conveying information, such as KPU officers, District Election Committees (PPK), and community leaders, Socialization Materials, including information regarding election stages, voting procedures, the importance of voting rights, and the role of the community in maintaining democracy, Socialization Methods, which are carried out through face-to-face meetings, leaflet distribution, banner installation, social media, and community-based activities. Although socialization activities have been carried out in a planned manner and involved various media, research results indicate that their implementation has not been optimal. Some obstacles found include limited reach to all levels of society, minimal participation in socialization activities, and a lack of innovation in information delivery methods. In conclusion, the socialization carried out by the Ciamis Regency KPU for the 2024 Regent and Deputy Regent Election has been running but needs to be increased in intensity, creativity, and equal distribution of targets so that voter participation can be maximized.

This study empirically investigates the impact of information quality, system quality, and service quality on net benefits in cooperatives located in Badung Regency, specifically in Mengwi District. A quantitative research approach was employed, with non-probability sampling and purposive sampling as the chosen techniques. A total of 150 respondents, including cooperative managers and staff, participated in this study. Data analysis was performed using Structural Equation Modeling with Partial Least Squares (SEM-PLS) through SmartPLS 4.0 software. The study found that information quality significantly influences net benefits through system use and user satisfaction. High-quality information is critical for effective system use and leads to greater user satisfaction, which ultimately contributes to higher net benefits for the cooperatives. Similarly, system quality was also found to significantly affect net benefits, with the use of high-quality systems increasing system use and improving user satisfaction, further enhancing the net benefits received by the cooperatives. However, service quality did not show a significant direct impact on net benefits, nor did it have any significant effect through the mediating variables of system use and user satisfaction. This finding suggests that while service quality is important in many contexts, in the case of cooperatives in this study, the quality of the information and the system itself play a more prominent role in determining the net benefits. The results of this study emphasize the importance of focusing on improving information and system quality to maximize the net benefits in cooperatives. Cooperatives should prioritize investments in information technology systems and ensure that the information provided is accurate and relevant to enhance system use and user satisfaction. This, in turn, will lead to greater overall benefits for the cooperatives in Mengwi District, Badung Regency.

This study explores the influence of live streaming mode on the purchase intention of tropical fruits among consumers in Henan, China, in the context of the rapid growth of e-commerce. Live streaming has emerged as a dynamic and interactive platform that enables real-time engagement between sellers and buyers, offering visual product demonstrations and instant feedback opportunities. The research focuses on three critical factors affecting purchase intention: perceived trust, perceived value, and perceived risk. A quantitative research design was employed, collecting data from 392 participants through structured questionnaires. The analysis indicates that interactive communication, transparent information sharing, and authentic presentations during live streaming significantly enhance perceived trust and perceived value. Higher perceived trust fosters a stronger sense of reliability toward sellers, while increased perceived value motivates consumers by highlighting product quality, freshness, and fair pricing. Furthermore, effective live streaming strategies can substantially reduce perceived risks related to product authenticity, quality uncertainty, and transaction security, creating a more favorable purchase environment. The results suggest that the integration of engaging storytelling, professional product showcasing, and active audience interaction serves as a catalyst for influencing consumer attitudes and behaviors toward purchasing tropical fruits. This study enriches the existing literature on live streaming commerce by highlighting its psychological and behavioral impacts on consumer decision-making. In practical terms, the findings offer actionable insights for marketers and fruit sellers, emphasizing the importance of building trust, delivering genuine product experiences, and minimizing risks to maximize purchase intentions. These strategies are particularly relevant for agricultural e-commerce in Henan, where live streaming can bridge the gap between rural producers and urban consumers. Overall, this research provides both theoretical contributions to the study of digital co sumer behavior and practical guidance for optimizing live streaming as a competitive marketing tool in the fresh produce industry.

Dependence on fossil fuels, such as gasoline and diesel, has become a global issue that affects environmental sustainability and energy security. Increasing greenhouse gas emissions, decreasing natural resource reserves, and instability of global energy prices encourage the need for innovation in motor vehicle fuel systems. This study aims to assess fuel efficiency and engine performance on a 110 CC motorcycle with a standard compression of 10.7:1, by utilizing a mixture of RON 90 gasoline and alcohol. The main focus of the study is to compare the effect of varying alcohol content on engine power output, with mixtures of E12.5, E17.5, and E22.5. The method used is an experimental method with three variables, namely the independent variable (type and content of fuel mixture), the dependent variable (engine power), and the control variables (engine condition, temperature, and testing method). Testing was carried out using a combination of iridium spark plugs and standard spark plugs, as well as variations in Pilot Jet sizes 34 and 35 on aftermarket carburetors. Each combination was tested to determine its effect on the maximum engine power. The results showed that a blend of E12.5 fuel with Pilot Jet 35 and iridium spark plugs produced the highest power output compared to other tested combinations. This combination was proven to optimize combustion in the combustion chamber, thereby improving engine efficiency and performance. Conversely, increasing the alcohol content above E12.5 did not provide a significant increase and even tended to decrease power due to alcohol's lower calorific value than gasoline. The conclusion of this study is that the use of an aftermarket carburetor with Pilot Jet 35 and iridium spark plugs, combined with an E12.5 fuel blend, can be an effective alternative for improving the performance of a 110cc motorcycle. These findings are expected to serve as a reference for the development of more efficient and environmentally friendly blended fuel technology.

Marketing a product effectively goes beyond showcasing attractive photos; it involves creating engaging videos that can better explain and demonstrate the products on existing social media platforms. In today’s digital age, maximizing a product's effectiveness through social media marketing is essential. CapCut, a user-friendly video editing application, offers a range of features that enable users to create professional-quality videos easily. These features can be utilized to effectively market a product by conveying its specifications and unique features in a visually compelling way. Recognizing the importance of video content in modern marketing strategies, we organized a training session at Cynara’s Corner, a retailer specializing in children’s and Muslim clothing. This training was designed to teach participants how to utilize CapCut for creating marketing videos. We used the drill and practice method, which involved hands-on exercises to help participants learn how to edit and produce engaging product videos. The training sessions focused on creating videos that could effectively communicate product specifications, such as size, material, and design, in a way that would appeal to potential buyers. These videos, once created, would be shared on social media platforms to provide comprehensive and informative content to attract potential customers. The training aimed to equip participants with the skills necessary to produce engaging content that would increase product visibility and appeal. By the end of the training, the participants were able to create professional videos that could be used for social media marketing. These videos not only showcased the products but also provided valuable information to help customers make informed purchasing decisions. This initiative will enable Cynara’s Corner to strengthen its social media presence and ultimately boost its sales by engaging potential buyers more effectively through creative video content.

This study aims to analyze the implementation of the principle of public interest in the implementation of public services by the Population and Civil Registration Office (Disdukcapil) of Bekasi Regency, as well as to evaluate the extent to which the implementation of these principles contributes to efforts to realize people's welfare. The principle of public interest is one of the basic principles in the implementation of public services that emphasizes the fulfillment of basic rights of the community in a fair, fast, equitable, and accountable manner. This research uses a qualitative approach with a case study method, where data is collected through in-depth interviews, direct observations in the field, and documentation studies on various policies and service reports. The results of the study show that the Bekasi Regency Disdukcapil has adopted various innovations in services, such as online services, digital queue systems, the use of information technology-based applications, and increasing the transparency of service information through social media and official websites. These steps are taken to improve accessibility, efficiency, effectiveness, and community satisfaction as service recipients. However, the implementation of the principle of public interest still faces several obstacles, such as limited competent human resources (HR), uneven information technology infrastructure, and low digital literacy among certain communities, especially the elderly and people in suburban areas. This condition results in the suboptimal public service oriented to the public interest to the maximum. Therefore, continuous efforts are needed through increasing the capacity of the apparatus, the development of inclusive and adaptive public service technology, and massive education to the public to increase participation, understanding, and awareness of the available services. Thus, the public services that are carried out can really contribute to realizing the welfare of the people as a whole, equitable, and just.

The problem of poverty is a serious problem found in areas especially rural Poverty is one of the main indicators in evaluating the progress of a village. Therefore, each village tries to carry out a number of activities to reduce poverty. Especially in Sukajaya Village, Pamarican District continues to try to reduce the poverty rate in Suakajaya Village through development and assistance using village funds. This study used the theory of Prof. Dr. Sondang P. Siagian, M.P.A. which aims to examine and analyze how the village government plays a role in lowering poverty levels using five role dimensions: Role as Stabilizer, Role as Innovator, Role as Modernizer, Role as Pioneer, and  Role as Self-executor. This study used qualitative descriptive research with interviews and literature as its data collection. This study results in the fact that the government of Des Sukajaya has tried to make efforts to reduce the poverty rate in Desa Sukajaya, but the efforts made by Desa Sukajaya have not been carried out properly because there are still programs carried out by Desa Suakjaya that have not been optimally and there are still programs which will begin to know the front. However, the Sukajya village government continues to strive to maximize the programs in the village in the welfare of the community by mobilizing the younger generation to conduct training.

The study aims to explain the concept of evaluating the efficiency of financial and economic performance in government commercial banks, specifically focusing on Rasheed Bank’s Al-Numaniyah Branch, for the period 2015-2023. The study highlights the importance of using specific criteria or indicators to assess the financial and economic performance of the bank, particularly its efficiency in managing assets and liabilities. The research identifies key financial ratios such as the trading ratio, which increased to 2:1 in 2023 compared to 1:2 in 2020. This increase indicates that the current assets are now twice the value of current liabilities, offering security to the bank’s stakeholders and creditors. This improved ratio is a significant sign of financial stability and effective asset management, offering valuable insights into the bank's financial health. The research also emphasizes the necessity of evaluating the management of current assets and liabilities. It recommends that the bank focus on optimizing the use of its current assets while harmonizing the sources of its funds to maximize profitability. Additionally, it is crucial to manage the liquidity ratio effectively, balancing the need for financial security with the risks involved in liquidity management. This study suggests that the bank should implement strategies to enhance the profitability of its assets, ensuring that investment decisions align with long-term economic and financial goals. In conclusion, the study underscores the importance of strategic financial management, including a comprehensive evaluation of both financial and economic performance, to ensure the bank's sustainability, profitability, and growth in the ever-evolving banking landscape, fostering long-term financial stability and success.

Amidst increasing guest expectations for accommodation cleanliness and comfort, the implementation of standard operating procedures (SOPs) in housekeeping services has become a crucial aspect in the hospitality industry. Good guest room cleanliness not only enhances comfort but also strengthens an accommodation's image and reputation. One example of an accommodation that implements a room cleaning SOP is Palm Homestay Kuta Lombok. This study aims to analyze the implementation of the SOP for guest room cleaning at Palm Homestay Kuta Lombok, evaluate the extent to which the SOP is implemented, and identify problems encountered and possible solutions for improvement. The research method used in this study is a qualitative approach with data collection techniques through observation, interviews, and documentation. Observations were conducted directly in the field to assess how the room cleaning SOP is implemented, while interviews were conducted with housekeeping staff and management to obtain their perspectives on obstacles and solutions encountered in the cleaning process. The documentation collected includes written SOPs and supervisory notes conducted by management. Based on the research results, the implementation of the room cleaning SOP at Palm Homestay Kuta Lombok can be said to be running quite well. However, several obstacles remain, such as inappropriate placement of amenities, inconsistent dusting methods, and limited cleaning equipment. These obstacles can impact the quality of room cleaning and guest comfort. Although improvements have been made, such as regular supervision and more consistent use of cleaning equipment, employee training still needs to be maximized. As a solution, this study recommends optimizing the budget allocation for employee training, with the aim of improving staff skills and understanding of the implemented SOPs.

This study aims to analyze the branding strategy in digital marketing carried out by Maire Homewear through Instagram and Shopee platforms in an effort to increase brand awareness. Maire Homewear is a Micro, Small, and Medium Enterprise (MSME) engaged in the fashion sector with a flagship product in the form of patchwork daster. The focus of this study includes the branding strategy implemented, the obstacles encountered in its implementation, and the effectiveness of the strategy in building brand awareness among consumers. This study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. Informants in this study consisted of the owner of Maire Homewear, two resellers, and two consumers. Data analysis was conducted using the Miles and Huberman model which includes the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that Maire Homewear's branding strategy is still stronger in the offline realm, such as through the reseller system and participation in various exhibitions. Meanwhile, the utilization of digital marketing through Instagram and Shopee is considered less than optimal. Content shared on Instagram is still inconsistent, and interactive features such as live shopping on Shopee have not been maximized. This results in Maire Homewear's brand awareness remaining relatively low among the general public, although it has begun to build among loyal customers, both those who purchase directly from Maire and through its reseller network. This study recommends that Maire Homewear increase the consistency and variety of its digital content on Instagram, including customer testimonials, production processes, and educational content about its products. Furthermore, utilizing the live shopping feature on Shopee is expected to be a more interactive and effective promotional tool for building relationships with consumers and expanding market reach.

This study explores the strategic use of garbarata as an advertising medium at Minangkabau International Airport, Padang. The garbarata, which is a connecting bridge between the terminal and the aircraft, has great potential as an exclusive advertising space and has high exposure to passengers. However, this potential has not been optimally maximized. This study uses a qualitative approach with a case study method. Data collection was conducted through in-depth interviews with airport management, direct observation of the garbarata conditions, and analysis of documentation related to advertising policies and non-aeronautical asset management. The results of the study indicate that there are several main obstacles in the use of garbarata as a promotional medium. These obstacles include minimal promotional activities to potential advertisers, unclear pricing systems for advertising space rentals, lack of collaboration with advertising agencies, and limitations in the provision of design services and visual creativity. This has led to low interest of companies in utilizing this media as part of their marketing strategy. To overcome these problems, this study proposes several development strategies, including: increasing active and planned promotional activities, setting flexible and competitive rental prices, strategic collaboration with professional advertising agencies, and providing creative design services to support the effectiveness of advertising messages. This strategy is expected to attract more companies to advertise on the aerobridge, thereby increasing the airport's non-aeronautical revenue. With proper optimization, the aerobridge will not only serve as a functional passenger facility but can also transform into a strategic asset supporting the airport's sustainable commercial development and creating added value for both the operator and its business partners.

Motorcycle engine performance is highly dependent on the air intake system, which plays a crucial role in the combustion process. One common method for improving engine performance is modifying the intake system, either by installing additional devices or adjusting the quantity of incoming air. One innovation that is starting to be widely used is the Jet Ranger, an additional device on the intake duct that is claimed to be able to increase air flow into the combustion chamber. This study aims to determine the effect of the use of Jet Ranger and variations in the quantity of incoming air on the maximum power of a 150 cc motorcycle engine, as well as to analyze the interaction between the two variables. The study was conducted using an experimental method with a two-way factorial approach. The independent variables in this study consisted of two factors, namely the use of Jet Ranger (without Jet Ranger and with Jet Ranger) and variations in the quantity of incoming air divided into four levels (0.008; 0.012; 0.016; and 0.020 kg/s). Maximum power testing was conducted using a Leads dynotest, while the mass of incoming air was calculated based on air velocity measured using a digital anemometer. The test data were statistically analyzed using a two-way ANOVA to identify the effect of each factor and the interaction between them on engine power. The results of the study indicate that the use of Jet Ranger significantly increases engine power. Variations in the quantity of intake air also significantly affect the power generated. In addition, the interaction between the use of Jet Ranger and the quantity of intake air is proven to have a significant impact on increasing the maximum engine power. These results are in line with the theory of intake systems which states that increasing optimal air flow can increase the volumetric efficiency of the engine, and are supported by findings from previous studies. Therefore, these findings can be used as a reference in the development of air intake systems on motorcycles to achieve more optimal engine performance.

Rainwater is often considered to have a negative impact on the survival of fish fry, mainly due to its slightly acidic pH. However, this study aims to investigate the effect of rainwater on the survival rate of comet fish fry (Carassius auratus). The research was conducted at the Bossbaster experimental pond, Legok Nyenang Village, Kadudampit District, Sukabumi Regency, over a period of three days. The fish fry used were one day old after hatching, with a size of approximately 5 mm. The study utilized 15 containers with a water volume of 10 liters per gallon and 15 aeration devices to maintain water circulation. Five treatments were tested: A (100% rainwater), B (75% rainwater), C (50% rainwater), D (25% rainwater), and E (0% rainwater). The research design followed a Randomized Complete Block Design (RCBD) with three replications for each treatment. The data were analyzed using the Median Test and Regression Test to maximize the obtained results. The results showed that rainwater did not significantly affect the survival rate of comet fish fry. The survival rate of the fry in all treatments ranged from 98.33% to 99.17%. This indicates that although rainwater has a lower pH, it does not significantly affect the survival of comet fish fry. Based on these findings, it can be concluded that the rainwater taken from the research site did not negatively impact the survival rate of comet fish fry. The quality of the rainwater used in this study is safe and can be used as a medium for raising fish fry without causing a decrease in their survival rate. This study provides valuable information on the use of rainwater in fish farming, especially for comet fish fry.

Food and beverage companies play a vital role in the Indonesian economy, despite facing various challenges such as fluctuating raw material prices and intense market competition. Return on Assets (ROA) is used as an indicator to assess a company's profitability performance, which is crucial for determining the extent to which a company can generate profits from its assets. This study aims to analyze the effect of three financial variables, namely the current ratio (CR), debt to equity ratio (DER), and working capital turnover (WCT), on return on assets in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The approach used in this study is a quantitative approach with data analysis techniques that include classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination tests. The sample used in this study was 31 food and beverage companies selected using purposive sampling techniques based on certain criteria. The results of the study indicate that (1) debt to equity ratio and working capital turnover partially have a significant effect on return on assets, while the current ratio does not have a significant effect on return on assets. (2) Simultaneously, the current ratio, debt to equity ratio, and working capital turnover have a significant effect on return on assets in food and beverage companies listed on the IDX. The findings of this study state that the DER and WCT variables have a strong influence on ROA, which means that both are important factors in improving the profitability performance of companies in the food and beverage sector. Thus, the results of this study can provide insight for company managers and investors in making decisions related to financial management to maximize company profitability.

The use of office stationery (ATK) plays a crucial role in supporting the smooth running of administrative activities within government agencies, particularly within the Financial and Development Supervisory Agency (BPKP). As an agency responsible for supervising and evaluating state financial management, the availability of adequate and timely ATK is a crucial supporting factor in ensuring the efficient and effective operation of BPKP. Unavailability of ATK can hamper administrative processes, while excess stock can lead to budget waste and inefficiency in logistics management. This study aims to implement an inventory control system for ATK use at BPKP using the Min-Max Stock method. This method is used to determine the ideal minimum and maximum limits for ATK inventory, with the aim of minimizing overstock and stockouts. With this approach, agencies can manage ATK procurement more efficiently based on actual needs and existing usage patterns. The results of the study indicate that the application of the Min-Max Stock method provides significant results in inventory management. For the type of ATK in the form of F4 size HVS paper, the minimum and maximum values are set at 12 reams. Meanwhile, for A4-sized HVS paper, the minimum quantity is 72 reams and the maximum is 98 reams. For other types of stationery, such as printer ink, the minimum and maximum quantities are set at 74 and 92 bottles, respectively. For BPKP logo folders, the recommended minimum is 240 sheets and the maximum is 325 sheets. By implementing this method, BPKP can optimally manage stationery inventory, thereby minimizing the risk of stockouts that could disrupt operations and preventing inefficient stockpiling. This approach contributes to more orderly, transparent, and cost-effective logistics governance within the government.

According to Law Number 6 of 2023, which stipulates a maximum of 40 working hours per week, a survey conducted by the Kompas Daily Data Journalism Team reveals that the average working hours of lecturers in Indonesia reach 69.64 hours per week throughout 2024. This data highlights a significant discrepancy between the legal provisions and the reality of lecturers' workloads. Despite the law setting limits, many lecturers at Indonesian state universities are facing workloads that far exceed the stipulated working hours. These workloads consist of teaching responsibilities, research, community service, campus administration, and even side jobs, making it clear that the working conditions for lecturers are far from ideal. Moreover, the low salaries, especially for lecturers in private universities, have severe implications not only on individual welfare but also on the broader educational system. The low income of lecturers contributes to a looming teaching crisis on campus, which will inevitably affect the quality of education and lecturer performance. This crisis is further reflected in public sentiment. Google Trend data shows a sharp increase in searches for the phrase "don't be a lecturer," reaching a peak of 100 at the end of January 2025, indicating a growing disillusionment with the profession. In addition, a staggering 76.5% of lecturers have side jobs outside of their academic duties. The most common side jobs include consulting (32.4%), teaching (18.9%), research (16.2%), and writing (2.7%). A smaller percentage (5.41%) are engaged in informal work, such as being online motorcycle taxi drivers. These figures reveal the heavy burden on lecturers to seek additional income, which ultimately compromises their focus and performance in their primary academic roles.

In addition to the positive findings regarding the effectiveness of instructional videos in enhancing reading skills, this study also highlights the importance of integrating technology into early childhood education. The use of instructional videos provides an engaging and interactive learning experience for children, making the learning process more enjoyable and effective. Children at TK Irama Jaya were able to visualize and connect sounds with letters and words, which is a crucial aspect of developing reading skills at an early age. Furthermore, the study reveals that instructional videos cater to different learning styles, allowing children to absorb information through auditory and visual channels. This multisensory approach enhances retention and understanding, especially for young learners who are just beginning to master reading. The videos also offer repetition and consistency, allowing children to revisit lessons at their own pace, thus reinforcing their learning process. The improvement observed in the post-test scores suggests that instructional videos can serve as a valuable tool in early childhood education, complementing traditional teaching methods. However, the study also indicates that while instructional videos are beneficial, they should be used in conjunction with other pedagogical techniques, such as interactive reading activities and teacher-guided lessons, to maximize learning outcomes. It is recommended that other schools, particularly those in remote or underserved areas, consider incorporating instructional videos into their teaching practices. The accessibility and cost-effectiveness of these videos make them an ideal resource for improving the quality of education in early childhood settings. Further research could explore the long-term effects of instructional videos on reading fluency and other areas of early literacy development.

The use of office stationery (ATK) plays an important role in supporting the smooth operation and administrative activities of government agencies, particularly the Financial and Development Supervisory Agency (BPKP). As an institution whose primary function is to supervise and evaluate state financial management, BPKP requires adequate logistical support to ensure optimal implementation of its duties. One form of such support is the availability of sufficient, timely, and appropriate ATK. Common problems often encountered in ATK management are overstock, which is excess inventory that leads to wasted budget and storage space, and stockout, which is a shortage of inventory that can hinder work activities. This study aims to control ATK inventory by applying the Min-Max Stock method. This method helps in determining the minimum and maximum inventory limits for each type of ATK, so that procurement of goods can be carried out in a planned and efficient manner. With this approach, agencies can maintain a balance between availability of goods and efficient use of the budget. The results of the study indicate that the application of the Min-Max Stock method in the BPKP environment produces more rational inventory figures. For the type of HVS paper F4 size ATK, the minimum and maximum values are set at 12 reams. Meanwhile, for A4-sized HVS paper, the minimum and maximum values are 72 reams and 98 reams, respectively. For printer ink, the ideal minimum and maximum quantities are 74 and 92 bottles. Meanwhile, BPKP logo folders have a minimum value of 240 sheets and a maximum of 325 sheets. The implementation of this method has a positive impact on the efficiency of the procurement and control process of stationery at BPKP.

This study aims to comprehensively examine the role of BAZNAS (National Amil Zakat Agency) of West Bandung Regency in the distribution of productive zakat as a means to foster community-based business development during the first semester of 2025. Productive zakat, unlike consumptive assistance, is positioned as a strategic instrument to improve the economic independence of mustahik (zakat recipients), particularly micro-entrepreneurs such as small shop owners, farmer groups, tailors, and individuals engaged in similar economic activities. The research adopts a descriptive qualitative approach to capture an in-depth understanding of program implementation. Data collection methods include in-depth interviews with BAZNAS officials, serving as key informants, and the examination of relevant documents, reports, and activity records. The findings indicate that the application process for assistance is conducted through formal, verified requests, ensuring transparency and accountability, rather than accepting open-form submissions. The form and amount of assistance are adjusted to the specific type and needs of each business, and recipients are prioritized based on the eight asnaf categories, with a focus on those who already have ongoing business activities. In addition to capital provision, the program aims to empower mustahik to transition into muzakki (zakat givers) over time, thereby creating a sustainable cycle of economic empowerment. Monitoring activities are conducted three times a year to assess progress and identify challenges. However, the study also highlights constraints, including limited mentoring sessions and the need for more consistent supervision to ensure that the assistance translates into long-term economic impact. To maximize effectiveness, stronger collaboration among BAZNAS, local communities, and regional government is recommended, alongside capacity-building initiatives for beneficiaries. This collaborative approach is expected to reinforce the sustainability and impact of productive zakat programs, contributing to broader poverty reduction and community empowerment goals.