diff --git a/app/Http/Controllers/Admin/System/RoleController.php b/app/Http/Controllers/Admin/System/RoleController.php
index 41dd0b5..5939e13 100644
--- a/app/Http/Controllers/Admin/System/RoleController.php
+++ b/app/Http/Controllers/Admin/System/RoleController.php
@@ -99,8 +99,8 @@ public function destroy(Role $role): RedirectResponse
         try {
             $this->roleService->delete($role);
             $this->flashDeleted('Role');
-        } catch (\InvalidArgumentException $e) {
-            $this->flashError($e->getMessage());
+        } catch (\InvalidArgumentException $exception) {
+            $this->flashError($exception->getMessage());
         }
 
         return redirect()->route('admin.system.roles.index');
diff --git a/app/Jobs/SendPushNotificationJob.php b/app/Jobs/SendPushNotificationJob.php
index 3b35b5c..4387169 100644
--- a/app/Jobs/SendPushNotificationJob.php
+++ b/app/Jobs/SendPushNotificationJob.php
@@ -6,6 +6,7 @@
 use App\Models\SystemConfiguration;
 use App\Support\Media\MediaPresenter;
 use Illuminate\Contracts\Queue\ShouldQueue;
+use Illuminate\Database\Eloquent\Builder;
 use Illuminate\Foundation\Queue\Queueable;
 use Minishlink\WebPush\Subscription;
 use Minishlink\WebPush\WebPush;
@@ -91,8 +92,8 @@ private function resolveSubscriptions()
         if ($this->userId !== null) {
             $query->where('user_id', $this->userId);
         } elseif (! empty($this->roles)) {
-            $query->whereHas('user', function ($q): void {
-                $q->whereHas('roles', fn ($r) => $r->whereIn('name', $this->roles));
+            $query->whereHas('user', function (Builder $userQuery): void {
+                $userQuery->whereHas('roles', fn (Builder $roleQuery) => $roleQuery->whereIn('name', $this->roles));
             });
         }
 
diff --git a/app/Services/Finance/PayrollService.php b/app/Services/Finance/PayrollService.php
index fc1480f..66adf48 100644
--- a/app/Services/Finance/PayrollService.php
+++ b/app/Services/Finance/PayrollService.php
@@ -112,7 +112,7 @@ public function openCurrentPeriod(?User $closedBy = null): PayrollPeriod
     {
         $user = $closedBy
             ?? auth()->user()
-            ?? User::query()->whereHas('roles', fn ($q) => $q->whereIn('name', [Role::DEVELOPER->value, Role::OWNER->value]))->first()
+            ?? User::query()->whereHas('roles', fn (Builder $roleQuery) => $roleQuery->whereIn('name', [Role::DEVELOPER->value, Role::OWNER->value]))->first()
             ?? User::query()->first();
 
         $period = DB::transaction(function () use ($user): PayrollPeriod {
diff --git a/app/Services/Manage/CuttingService.php b/app/Services/Manage/CuttingService.php
index 0170061..1ca62d5 100644
--- a/app/Services/Manage/CuttingService.php
+++ b/app/Services/Manage/CuttingService.php
@@ -902,7 +902,7 @@ private function formatQuantityInput(float $value): string
     private function appendCostPreview(Cutting $cutting): void
     {
         $cutting->setAttribute('total_result_pieces', (int) $cutting->results->sum('cutting_result'));
-        $cutting->setAttribute('total_material_usage', (float) $cutting->materials->sum(fn (CuttingMaterial $m) => (float) $m->material_usage - (float) $m->remaining_material));
+        $cutting->setAttribute('total_material_usage', (float) $cutting->materials->sum(fn (CuttingMaterial $material) => (float) $material->material_usage - (float) $material->remaining_material));
 
         $totalMaterialCost = $cutting->total_material_cost ?? $this->calculateTotalMaterialCost($cutting);
         $sewingCost = (int) ($cutting->sewing_cost ?? 0);
diff --git a/app/Services/Manage/OrderService.php b/app/Services/Manage/OrderService.php
index 9f18b49..f40c471 100644
--- a/app/Services/Manage/OrderService.php
+++ b/app/Services/Manage/OrderService.php
@@ -101,7 +101,7 @@ public function marketingOptions(): array
     {
         return User::query()
             ->active()
-            ->whereHas('roles', fn ($q) => $q->where('name', 'marketing'))
+            ->whereHas('roles', fn (Builder $roleQuery) => $roleQuery->where('name', 'marketing'))
             ->with('profile:user_id,full_name')
             ->orderBy('username')
             ->get(['id', 'username'])
diff --git a/app/Services/Master/ProductService.php b/app/Services/Master/ProductService.php
index d4668e8..3e8b7a6 100644
--- a/app/Services/Master/ProductService.php
+++ b/app/Services/Master/ProductService.php
@@ -45,10 +45,10 @@ public function paginateForIndex(array $tableQuery, string $isActive, string $ca
                 $query->whereHas('categories', fn (Builder $query) => $query->where('categories.id', $categoryId));
             })
             ->when($stockStatus === 'out_of_stock', function (Builder $query): void {
-                $query->whereHas('variants', fn (Builder $q) => $q->where('stock', '<=', 0));
+                $query->whereHas('variants', fn (Builder $variantQuery) => $variantQuery->where('stock', '<=', 0));
             })
             ->when($stockStatus === 'low_stock', function (Builder $query): void {
-                $query->whereHas('variants', fn (Builder $q) => $q->where('stock', '>', 0)->where('stock', '<', ProductVariant::minStock()));
+                $query->whereHas('variants', fn (Builder $variantQuery) => $variantQuery->where('stock', '>', 0)->where('stock', '<', ProductVariant::minStock()));
             });
 
         $this->applySorting($query, $tableQuery['sort'], $tableQuery['direction']);
diff --git a/app/Services/Master/RawMaterialService.php b/app/Services/Master/RawMaterialService.php
index aec1b2f..1b85637 100644
--- a/app/Services/Master/RawMaterialService.php
+++ b/app/Services/Master/RawMaterialService.php
@@ -39,14 +39,14 @@ public function paginateForIndex(array $tableQuery, string $isActive, string $st
             })
             ->when($isActive !== '', fn (Builder $query) => $query->where('is_active', $isActive === '1'))
             ->when($stockStatus === 'out_of_stock', function (Builder $query): void {
-                $query->whereHas('prices', fn (Builder $q) => $q->where('stock', '<=', 0));
+                $query->whereHas('prices', fn (Builder $priceQuery) => $priceQuery->where('stock', '<=', 0));
             })
             ->when($stockStatus === 'low_stock', function (Builder $query): void {
-                $query->whereHas('prices', function (Builder $q): void {
-                    $q->where('stock', '>', 0)->where(function (Builder $q): void {
+                $query->whereHas('prices', function (Builder $priceQuery): void {
+                    $priceQuery->where('stock', '>', 0)->where(function (Builder $priceQuery): void {
                         foreach (RawMaterialUnit::cases() as $unit) {
-                            $q->orWhere(function (Builder $q) use ($unit): void {
-                                $q->whereHas('rawMaterial', fn (Builder $rm) => $rm->where('unit', $unit))
+                            $priceQuery->orWhere(function (Builder $priceQuery) use ($unit): void {
+                                $priceQuery->whereHas('rawMaterial', fn (Builder $rawMaterialQuery) => $rawMaterialQuery->where('unit', $unit))
                                     ->where('stock', '<', $unit->minStock());
                             });
                         }
diff --git a/app/Services/System/DashboardService.php b/app/Services/System/DashboardService.php
index d19e945..7bab1be 100644
--- a/app/Services/System/DashboardService.php
+++ b/app/Services/System/DashboardService.php
@@ -31,11 +31,11 @@ class DashboardService
 {
     public function getRawMaterialStock(): array
     {
-        $data = RawMaterialPrice::query()
+        $stockSummary = RawMaterialPrice::query()
             ->selectRaw('SUM(stock) as total_stock, SUM(stock * price) as total_value')
             ->first();
 
-        $byUnit = RawMaterialPrice::query()
+        $stockByUnit = RawMaterialPrice::query()
             ->join('raw_materials', 'raw_material_prices.raw_material_id', '=', 'raw_materials.id')
             ->selectRaw('raw_materials.unit, SUM(raw_material_prices.stock) as total_stock')
             ->groupBy('raw_materials.unit')
@@ -46,19 +46,19 @@ public function getRawMaterialStock(): array
             ->toArray();
 
         return [
-            'total_stock' => (float) ($data->total_stock ?? 0),
-            'total_value' => (int) ($data->total_value ?? 0),
-            'by_unit' => $byUnit,
+            'total_stock' => (float) ($stockSummary->total_stock ?? 0),
+            'total_value' => (int) ($stockSummary->total_value ?? 0),
+            'by_unit' => $stockByUnit,
         ];
     }
 
     public function getProductStock(): array
     {
-        $data = ProductVariant::query()
+        $variantSummary = ProductVariant::query()
             ->selectRaw('SUM(stock) as total_stock, SUM(reject_stock) as total_reject, COUNT(*) as total_variants')
             ->first();
 
-        $totalStock = (int) ($data->total_stock ?? 0);
+        $totalStock = (int) ($variantSummary->total_stock ?? 0);
 
         $totalValue = Cutting::query()
             ->whereNotNull('cost_per_unit')
@@ -71,9 +71,9 @@ public function getProductStock(): array
 
         return [
             'total_stock' => $totalStock,
-            'total_reject' => (int) ($data->total_reject ?? 0),
+            'total_reject' => (int) ($variantSummary->total_reject ?? 0),
             'total_value' => (int) ($totalValue ?? 0),
-            'total_variants' => (int) ($data->total_variants ?? 0),
+            'total_variants' => (int) ($variantSummary->total_variants ?? 0),
             'total_products' => $totalProducts,
             'total_categories' => $totalCategories,
         ];
@@ -170,14 +170,14 @@ public function getTopProducts(): array
 
     public function getPurchaseSummary(): array
     {
-        $data = Purchase::query()
+        $purchaseSummary = Purchase::query()
             ->selectRaw('COUNT(*) as total_purchases, SUM(total) as total_spent, SUM(discount) as total_discount')
             ->first();
 
         return [
-            'total_purchases' => (int) ($data->total_purchases ?? 0),
-            'total_spent' => (int) ($data->total_spent ?? 0),
-            'total_discount' => (int) ($data->total_discount ?? 0),
+            'total_purchases' => (int) ($purchaseSummary->total_purchases ?? 0),
+            'total_spent' => (int) ($purchaseSummary->total_spent ?? 0),
+            'total_discount' => (int) ($purchaseSummary->total_discount ?? 0),
         ];
     }
 
@@ -272,7 +272,7 @@ public function getOrderStats(): array
 
     public function getRevenueSummary(): array
     {
-        $data = Order::completed()
+        $revenueSummary = Order::completed()
             ->selectRaw('SUM(total_amount) as total_revenue, SUM(discount) as total_discount, SUM(shipping_cost) as total_shipping, COUNT(*) as total_orders, AVG(total_amount) as avg_order')
             ->first();
 
@@ -282,13 +282,13 @@ public function getRevenueSummary(): array
             ->sum(fn ($order) => (int) ($order->marketplace_settings_snapshot['total_fee_amount'] ?? 0));
 
         return [
-            'total_revenue' => (int) ($data->total_revenue ?? 0),
-            'total_discount' => (int) ($data->total_discount ?? 0),
+            'total_revenue' => (int) ($revenueSummary->total_revenue ?? 0),
+            'total_discount' => (int) ($revenueSummary->total_discount ?? 0),
             'total_marketplace_fees' => $totalMarketplaceFees,
-            'total_potongan' => (int) ($data->total_discount ?? 0) + $totalMarketplaceFees,
-            'total_shipping' => (int) ($data->total_shipping ?? 0),
-            'total_orders' => (int) ($data->total_orders ?? 0),
-            'avg_order' => (int) ($data->avg_order ?? 0),
+            'total_potongan' => (int) ($revenueSummary->total_discount ?? 0) + $totalMarketplaceFees,
+            'total_shipping' => (int) ($revenueSummary->total_shipping ?? 0),
+            'total_orders' => (int) ($revenueSummary->total_orders ?? 0),
+            'avg_order' => (int) ($revenueSummary->avg_order ?? 0),
         ];
     }
 
@@ -327,8 +327,8 @@ public function getCashAccounts(): array
     public function getMonthlyCashFlow(): array
     {
         $months = collect();
-        for ($i = 5; $i >= 0; $i--) {
-            $date = Carbon::now()->subMonths($i);
+        for ($monthOffset = 5; $monthOffset >= 0; $monthOffset--) {
+            $date = Carbon::now()->subMonths($monthOffset);
             $months->push([
                 'year' => $date->year,
                 'month' => $date->month,
@@ -340,7 +340,7 @@ public function getMonthlyCashFlow(): array
             $start = Carbon::create($month['year'], $month['month'], 1)->startOfMonth();
             $end = $start->copy()->endOfMonth();
 
-            $data = CashTransaction::query()
+            $monthlyTransactions = CashTransaction::query()
                 ->whereBetween('created_at', [$start, $end])
                 ->selectRaw("
                     COALESCE(SUM(CASE WHEN type = 'deposit' THEN amount ELSE 0 END), 0) as deposits,
@@ -350,8 +350,8 @@ public function getMonthlyCashFlow(): array
 
             return [
                 'label' => $month['label'],
-                'deposits' => (int) $data->deposits,
-                'withdrawals' => (int) $data->withdrawals,
+                'deposits' => (int) $monthlyTransactions->deposits,
+                'withdrawals' => (int) $monthlyTransactions->withdrawals,
             ];
         });
 
@@ -360,14 +360,14 @@ public function getMonthlyCashFlow(): array
 
     public function getMonthlyExpenses(Carbon $startOfMonth, Carbon $endOfMonth): array
     {
-        $data = Expense::query()
+        $monthlyExpenses = Expense::query()
             ->whereBetween('created_at', [$startOfMonth, $endOfMonth])
             ->selectRaw('COALESCE(SUM(amount), 0) as total, COUNT(*) as count')
             ->first();
 
         return [
-            'total' => (int) ($data->total ?? 0),
-            'count' => (int) ($data->count ?? 0),
+            'total' => (int) ($monthlyExpenses->total ?? 0),
+            'count' => (int) ($monthlyExpenses->count ?? 0),
         ];
     }
 
@@ -447,9 +447,9 @@ public function getPayrollSummary(Carbon $startOfMonth, Carbon $endOfMonth): arr
 
     public function getLeaveRequestSummary(Carbon $startOfMonth, Carbon $endOfMonth): array
     {
-        $data = LeaveRequest::query()
-            ->where(function ($q) use ($startOfMonth, $endOfMonth) {
-                $q->whereBetween('start_date', [$startOfMonth, $endOfMonth])
+        $leaveRequestSummary = LeaveRequest::query()
+            ->where(function ($query) use ($startOfMonth, $endOfMonth) {
+                $query->whereBetween('start_date', [$startOfMonth, $endOfMonth])
                     ->orWhereBetween('end_date', [$startOfMonth, $endOfMonth]);
             })
             ->selectRaw("
@@ -461,10 +461,10 @@ public function getLeaveRequestSummary(Carbon $startOfMonth, Carbon $endOfMonth)
             ->first();
 
         return [
-            'total' => (int) ($data->total ?? 0),
-            'pending' => (int) ($data->pending_count ?? 0),
-            'approved' => (int) ($data->approved_count ?? 0),
-            'rejected' => (int) ($data->rejected_count ?? 0),
+            'total' => (int) ($leaveRequestSummary->total ?? 0),
+            'pending' => (int) ($leaveRequestSummary->pending_count ?? 0),
+            'approved' => (int) ($leaveRequestSummary->approved_count ?? 0),
+            'rejected' => (int) ($leaveRequestSummary->rejected_count ?? 0),
         ];
     }
 
@@ -509,8 +509,8 @@ public function getAttendanceToday(): array
     public function getMonthlyRevenueTrend(): array
     {
         $months = collect();
-        for ($i = 5; $i >= 0; $i--) {
-            $date = Carbon::now()->subMonths($i);
+        for ($monthOffset = 5; $monthOffset >= 0; $monthOffset--) {
+            $date = Carbon::now()->subMonths($monthOffset);
             $months->push([
                 'year' => $date->year,
                 'month' => $date->month,
@@ -522,15 +522,15 @@ public function getMonthlyRevenueTrend(): array
             $start = Carbon::create($month['year'], $month['month'], 1)->startOfMonth();
             $end = $start->copy()->endOfMonth();
 
-            $data = Order::completed()
+            $monthlyRevenue = Order::completed()
                 ->whereBetween('created_at', [$start, $end])
                 ->selectRaw('COALESCE(SUM(total_amount), 0) as total, COUNT(*) as count')
                 ->first();
 
             return [
                 'label' => $month['label'],
-                'total' => (int) $data->total,
-                'count' => (int) $data->count,
+                'total' => (int) $monthlyRevenue->total,
+                'count' => (int) $monthlyRevenue->count,
             ];
         });
 
@@ -540,8 +540,8 @@ public function getMonthlyRevenueTrend(): array
     public function getMonthlyPurchaseTrend(): array
     {
         $months = collect();
-        for ($i = 5; $i >= 0; $i--) {
-            $date = Carbon::now()->subMonths($i);
+        for ($monthOffset = 5; $monthOffset >= 0; $monthOffset--) {
+            $date = Carbon::now()->subMonths($monthOffset);
             $months->push([
                 'year' => $date->year,
                 'month' => $date->month,
@@ -553,15 +553,15 @@ public function getMonthlyPurchaseTrend(): array
             $start = Carbon::create($month['year'], $month['month'], 1)->startOfMonth();
             $end = $start->copy()->endOfMonth();
 
-            $data = Purchase::query()
+            $monthlyPurchases = Purchase::query()
                 ->whereBetween('created_at', [$start, $end])
                 ->selectRaw('COALESCE(SUM(total), 0) as total, COUNT(*) as count')
                 ->first();
 
             return [
                 'label' => $month['label'],
-                'total' => (int) $data->total,
-                'count' => (int) $data->count,
+                'total' => (int) $monthlyPurchases->total,
+                'count' => (int) $monthlyPurchases->count,
             ];
         });