Globalization has increased the complexity of business, particularly for multinational companies facing the challenges of diversity and inclusion in the workplace. Diversity and inclusion have been recognized as strategic factors that can drive innovation, productivity, and operational efficiency. This study aims to analyze the impact of diversity and inclusion policies on organizational performance in the context of multinational companies. Using a quantitative approach, data were collected through a questionnaire survey involving 200 respondents from various multinational companies. Analysis was conducted using multiple linear regression to measure the contribution of diversity and inclusion policies to organizational performance. The results show that diversity contributes 45% to the improvement of organizational performance, while inclusion contributes 37%. The R² value of 0.6416 indicates that the model can explain 64.16% of the variability in organizational performance based on these two variables. Furthermore, the effective implementation of diversity and inclusion policies has been shown to increase employee engagement by 28% and operational efficiency by 15%. This study emphasizes that diversity and inclusion should be regarded as essential elements in an organizational strategy to enhance competitiveness in the global market. This research contributes to the literature on diversity and inclusion by providing relevant empirical evidence to support strategic decision-making in multinational companies. The study also offers practical guidance for managers in designing more inclusive policies to maximize human resource potential.

This research is motivated by the need for PT Sumi Indo Kabel Tbk to manage foreign currency transactions in line with the increase in international trade and exchange rate fluctuations. Foreign currency transactions can affect the company's financial statements, especially in the recognition of profit or loss due to changes in exchange rates. The purpose of this study is to analyze the application of foreign currency transaction accounting at PT Sumi Indo Kabel Tbk based on Statement of Financial Accounting Standards (PSAK) 221 on the Effect of Changes in Foreign Exchange Rates. The research method used is descriptive quantitative, using secondary data obtained from the company's annual financial statements. The results showed that PT Sumi Indo Kabel Tbk has implemented PSAK 221 properly, recorded foreign currency transactions at the prevailing exchange rate and recognized the exchange difference in the income statement. However, the company still faces the risk of significant exchange rate fluctuations, which requires a more comprehensive risk management strategy. The conclusion of this study is that consistent implementation of PSAK 221 can help companies improve the transparency of financial statements and reduce the negative impact of exchange rate fluctuations on financial performance..

Accounting records are an important part of every BUMDes, but many still do it manually and do not have financial reports. To overcome this, the community service team plans to provide support to Wotanmas Jedong Village through financial literacy training and accounting methods. This training is intended for BUMDes administrators and village treasurers, with routine assistance in each business unit. Evaluation findings show that participants' understanding is getting better, and they can now identify assets and organize financial data more neatly. In order to increase the effectiveness of the program, it is recommended to use an integrated accounting application and additional training related to asset management and accounting technology. Thus, this training not only develops the skills of BUMDes managers, but also ensures transparency and accountability in financial operations in line with applicable accounting standards.

Social interaction plays an important role in improving students' psychological well-being, especially in higher education environments. This study aims to analyze the effect of social interaction on students' psychological well-being. The research method used is quantitative, with a population of 240 students and a sample of 142 students. The sample was selected through a simple random sampling technique, and analyzed using a simple linear regression analysis technique. The results of the study showed a significant relationship between social interaction and psychological well-being, with a regression coefficient value of 0.254 and a p value <0.001, indicating a significant effect on the variable. The implications of this study indicate the importance for educational institutions to pay attention to aspects of social interaction in order to improve students' psychological well-being and develop beneficial social support during the study period.
Keywords: Psychological Well-being; Social Interaction; Students

This research aims to see how the social conditions of the community in Darupono Village are the problems experienced by the village community and how the solutions are carried out by KKN MIT UIN Walisosongo Semarang students in their service in the community. The method used in community service is an extension method in the form of education and training by KKN students to the Darupono Village Community. The result of the service carried out is that there are still children who experience stunting in Darupono Village, so efforts are needed to prevent and handle stunting in Darupono Village

Community Service Program (KKN) are one of the mandatory programs that must be carried out by students. This TOGA knowledge increasing activity is a form of the Community Service Program (KKN) work program which aims to increase the knowledge and skills of SMAN 2 Dumai students in cultivating family medicinal plants (TOGA). TOGA can be used to treat various diseases such as fever, fever, cough, stomach ache and itching. Usually the medicinal plants chosen are plants for first aid for minor illnesses such as fever and cough. Through training activities and TOGA planting practices on empty school land, students, especially PMR members, are actively involved in the cultivation process. The results of the activity showed an increase in students' awareness of the benefits of TOGA and their ability to identify and care for various types of medicinal plants. Apart from that, the presence of TOGA in the school environment also contributes to creating a healthier and more beautiful learning environment.

This research examines the integration of Pancasila values ??in fatwas issued by the Indonesian Ulema Council (MUI) regarding Islamic law, with the aim of understanding how the country's basic principles are accommodated in religious decisions that have a broad influence on society. Considering that the MUI plays a significant role in providing legal and moral guidance for Muslims in Indonesia, the fatwas it issues not only reflect an understanding of Islamic law, but must also be in line with the normative framework of Pancasila. This research uses a qualitative approach with analysis of the texts of fatwas issued by the MUI in the last five years, as well as in-depth interviews with experts in Islamic law and Pancasila. The research results show that, although the MUI attempts to integrate Pancasila values, there are several challenges in implementing these values, especially related to issues involving religious pluralism, human rights and social justice. The integration of Pancasila in the MUI fatwa is not only important to maintain social harmony amidst Indonesia's diversity, but also to ensure that the application of Islamic law can contribute to inclusive and just national development. Therefore, the MUI is faced with the crucial task of continuing to develop a more contextual and inclusive approach in formulating fatwas, so that it not only fulfills the demands of sharia, but also supports the nation's ideals as mandated by Pancasila.

Trade liberalization has become an integral part of economic globalization, providing both opportunities and challenges for the Micro, Small, and Medium Enterprises (MSMEs) sector in Indonesia. This study aims to analyze the impact of trade liberalization on MSMEs, including the opportunities it creates, the challenges faced, and the adaptive strategies that can be implemented. Using a qualitative approach based on literature reviews, this study explores various references related to the socio-economic impacts and policy implications for the MSME sector. The findings indicate that although trade liberalization opens broader market access and enhances innovation potential, MSMEs face significant challenges such as global competition, limited capital, and compliance with international quality standards. Therefore, inclusive policies and empowerment programs are essential to ensure MSMEs’ sustainability and equitable benefits from trade liberalization.

Gender inequality, sexual violence, domestic violence, trafficking in women, and wartime exploitation are some of the many human rights violations that occur. With the advancement of information technology and globalization, the use of violence has changed and evolved. Revenge pornography, also known as "revenge porn", is combined with direct acts of violence.    The purpose of this research is to find out what causes revenge pornography and how legal protection can be given to its victims. This research uses normative research that uses legislation to examine a study by examining theories, concepts. Some of the causes of revenge pornography crimes are as follows: Ineffective laws, the patriarchal culture that still exists in Indonesian society, lack of sexual education, law enforcement that has not run properly, and handling victims who often backfire. The state is responsible for protecting victims of sexual harassment. Several existing laws protect victims of pornographic abuse.

Geographically, the SCS has an area of ??around 3 million km2 and is located between the southern coast of China and Taiwan to the north, the coast of Southeast Asian countries to the west, a group of islands in the Philippines to the east, and Kalimantan and Indonesia to the south. With the aim of being able to find out more about the Indonesian president's policies regarding the South China Sea dispute in front of the global community, and being able to find out the impact and solutions regarding the Indonesian president's policies regarding the South China Sea dispute in front of the global community. This research uses a qualitative descriptive research design. Library research is research in which data collection is carried out by collecting data from various reference sources. The naming of the North Natuna Sea in the new map reflects Indonesia's foreign policy as a manifestation of Indonesia's national interests in responding to regional developments, and the Indonesian government's efforts to carry out the process of securing territorial sovereignty and its citizens in the seas bordering the South China Sea. Indonesia stated that the SCS conflict could become open war because of three things. First, the tendency of the parties involved to use military force to strengthen claims in the region. Second, there is the involvement of foreign parties from outside the region. Third, there is no credible institution to resolve existing problems.