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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 increasing use of the Internet by a society marked by soaring costumer and businessmen, to encourage the emergence of an internet service demand in excess of what can be obtained in the real world. This includes the opportunity to sell goods online commodity. Business people in general are still conducting business transactions manually through direct face to face or over the phone. But sometimes this method is not very effective, because not everyone knows the phone number of the company. Should be developed based E-commerce system that focuses on individual-based business transactions using the Internet (technology-based digital networks) with application of E-commerce transactions can be done more quickly and more intensively. Therefore the grace of catering company wants to advertise his wares by using websites that have a sales system based on e-commerce with the aim of selling efficiency of the way the previous sales system. The method used in the design and development of e-commerce in the catering grace Semarang is a Research and Development (R & D) in this study only up to the stage six (6) to produce the end product is a prototype, so it was not until the stage of implementation of the product. The sixth step is Research and information collecting, Planning, Develop prelminaryformof product, Preliminary field testing, revision and Main Main product field testing. The results of the research prototype applications products that have been tested in the field and meet the objectives stated in the design and application development e-commerce in the catering grace Semarang

Along with the development of technology, computerized systems are needed in the business world. The computer has a function as a data processing tool that will assist in completing work quickly and precisely. MA Nurul Ulum as an educational institution, especially in the implementation of payment administration activities, still uses a manual or conventional system, so there are still many shortcomings and obstacles that result in a job not being able to run properly. Therefore we need a new system, namely a computer-based payment administration system in order to be able to manage and process payment data quickly, because with computer technology both students and other parties who want to know information related to tuition payments can get it quickly. The purpose of this study is to improve the quality of service to students or parents in making tuition payments. The advantage of the system that will be made is that it provides an administrative information system for paying school fees so that it can make it easier to perform data processing and data retrieval. With an administrative information system that has been integrated in a database, it will facilitate the process of financial calculations and the existence of a Client Server-based school administrative information system will connect between sections, namely the administrative section, school treasurer, principal and head of the foundation making it easier to access financial information. school any time

Welcoming free trade, competition in the business world is getting tougher. As many companies emerge, according to the law of Supply and Demand, competition will arise between similar and dissimilar industries to dominate the market using various methods and strategies. When these companies or industries are established, they certainly have a goal to be achieved. Of the many goals that a company wants to achieve, it is to gain profit or profit. The author's anxiety in facing increasingly tough competition makes the author try to examine whether the calculation of overhead costs is in accordance with the accounting process implemented, because companies are required to be able to make decisions quickly and precisely, because being careful in making decisions will affect the continuity and development of the company, wrong One decision that must be taken in the management of a company is decisions and policies regarding costs.