Barang Milik Negara (BMN) merupakan bagian dari aset negara yang berfungsi untuk meningkatkan kualitas dan kuantitas layanan pemerintah kepada masyarakat. BMN dapat juga dioptimalisasi untuk meningkatkan pendapatan negara. Objek penelitian ini yakni satuan kerja Kantor Wilayah Kementerian Hukum dan HAM Jawa Timur yang berada di Korwil Surabaya. Penelitian ini bertujuan untuk mengetahui dan memahami cara peningkatan kinerja satuan kerja Kantor Wilayah Kementerian Hukum dan HAM Jawa Timur Korwil Surabaya melalui BMN dengan pendekatan Resource Based View (RBV). Data yang digunakan adalah data primer melalui metode wawancara dan data sekunder tentang pengelolaan BMN. Hasil penelitian menunjukkan bahwa masih terdapat kendala pengelolaan BMN pada Korwil Surabaya yakni belum maksimalnya PNBP dari pengelolaan BMN karena adanya berbagai faktor penghambat. Pendekatan RBV digunakan untuk menganalisa karakteristik VRIO sebagai strategi yang diperlukan untuk meningkatkan kapasitas sumber daya internal organisasi seperti aset tetap, SDM dan organisasi untuk meningkatkan keunggulan kompetitif bagi organisasi.

This study aims to improve the understanding of addition concepts of numbers 1-10 in first-grade elementary school students through the use of number cube learning media. The research method used is an experimental method with a pre-test and post-test design. The research subjects were first-grade students divided into two groups: an experimental group and a control group. The experimental group was taught using number cube learning media, while the control group was taught using conventional methods. Data were collected through tests of understanding the addition concepts of numbers 1-10 before and after learning. The results showed a significant increase in the understanding of addition concepts of numbers 1-10 in the experimental group that used number cube learning media compared to the control group. The use of number cubes provides a concrete and interactive visual representation, thus helping students understand the concept of addition more effectively. This indicates that number cube learning media is effective in improving the understanding of addition concepts of numbers 1-10 in first-grade students. This study recommends the use of number cube learning media as an innovative and effective alternative learning method to improve the understanding of mathematical concepts in young children. Further research can be conducted to investigate the effectiveness of number cube learning media on other mathematical materials and at different educational levels. In addition, further research is needed on the development of more varied and interesting number cube learning media for students.

The Revenue and Expenditure Budget Plan (RAPB) is an essential tool to be able to link between the planning and control processes within the organization. This research aims to determine the concept of budget planning carried out by TK Yaa Bunayya the Hidayatullah Islamic Boarding School. The research method used a qualitative method. The research result showed that The RAPB of the Hidayatullah Islamic Boarding School is compiled by units with the following stages: (1) preparation and ratification of the RAPB, (2) implementation of the RAPB, (3) accountability and reporting. The process of preparing the RAPB carried out by each unit in the Hidayatullah Islamic boarding school environment is based on the public interests of the ummah. “Ummah” according to the Hidayatullah Islamic Boarding School's perspective, are donors and people who use their services directly. Determination of work programs based on the interests of the ummah reflects the form of preparation of the RAPB that is right on target. The interests of the ummah become the basis for determining unit work programs that reflect common interests. This has an impact on the lack of conflicts that arise between the implementing unit and the foundation as the manager.