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All companies that have a business must always have competition, therefore every company must hold training and development for new and old employees. Because to make a company superior, sophisticated technology will not be enough because it will be useless if the technology is sophisticated but users or employees are not competent enough to use the technology. But the current situation is very different, because the virus is rampant in the world, not only in Indonesia, 200 other countries are also infected with the virus, this will certainly greatly affect the work system, teaching system and other systems. Company training and development are disrupted and methods must change with the aim of adapting training and development in a pandemic situation like this. The method used in this study uses qualitative methods and uses a literature review approach. Meanwhile, the target audience is companies that have started using new methods in training and development. By holding research like this, it is hoped that it can become an example for other companies in changing their training methods and development during a pandemic like today

 The purpose of this study was to determine the Accounting Information System for Cash Receipts in CV. Merapi Kendal, Central Java. The type of research that will be used is associative with a quantitative approach. The population in this study were employees of CV. Merapi Kendal, Central Java, which found 183 people, while the sample used in this study was 40 respondents using purposive sampling technique. The method of data collection through the distribution of the analysis questionnaire used in this study was multiple linear regression The results showed that Internal Control, Human Resource Competence and Organizational Commitment had a positive and significant effect on Accounting Information Systems and the adjusted value of R square in the regression model obtained was 0.816, which means that 81.6 percent of Accounting Information System variables can be explained by the variable Internal Control, Human Resource Competence and Organizational Commitment while the remaining 18.4 percent is explained by other variables outside this study.

Manusia hidup di dunia sebagai khalifah (perwakilan), maka ia mesti menyelami hakikat atas tugas tersebut. Melalui pendekatan historis kosmologis diketahui, bahwa Allah telah menciptakan makluk sebelum manusia di muka bumi yakni entitas jin. Entitas ini mempunyai amanah dari Allah, mengelola bumi dan beribadah pada-Nya. Namun entitas itu gagal, memiliki perilaku merusak dan saling membunuh sehingga kedamain sulit diwujukan. Maka Allah mengganti mereka dengan manusia, melanjutkan amanah pengeloaan bumi dan beribadah. Belajar dari entitas jin, manusia sebagai pengganti (khalifah) mesti menjaga dunia dan taat beribadah agar amanah tersebut bisa ditunaikan.  

Penelitian ini bertujuan untuk menguji pengaruh kualitas sumber daya manusia, komitmen organisasi, dan insentif terhadap penerapan SAP berbasis akrual pada kantor dan instansi Pemerintah Kota Surabaya. Sampel yang digunakan dalam penelitian ini berjumlah 26 perangkat daerah yang terdiri dari 104 pegawai yang bekerja pada 26 Perangkat Daerah dan Pemerintah Kota Surabaya, namun data yang berhasil dikembalikan dan diisi hanya 95 responden dan disusun secara purposive sampling. Teknik analisis data menggunakan SmartPLS versi 2.0 for windows. Hasil penelitian menunjukkan bahwa kualitas sumber daya manusia berpengaruh signifikan terhadap penerapan SAP berbasis akrual, komitmen organisasi berpengaruh signifikan terhadap penerapan SAP berbasis akrual, dan insentif terbukti berpengaruh signifikan terhadap penerapan SAP berbasis akrual.