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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.

The background of this research is because of the school that is very active in implementing digital marketing systems by utilizing social media that exists at this time, one of the supporters who provides a variety of information is quite in the grasp and as an information media that can also expand its reach so that it can attract the interest of the surrounding community. The focus of research is as follows: 1) How is the strategy to increase public interest through digital marketing in the acceptance of new learners in SD Mutiara Bali in the 2020/2021 school year?, 2) What are the obstacle factors and solutions in the strategy of increasing public interest related to the acceptance of new learners in Mutiara Bali Elementary School in the 2020/2021 school year. The purpose of the research is to find out 1) strategies to increase public interest through digital marketing in the acceptance of new learners in SD Mutiara Bali in the 2020/2021 school year, 2) obstacle factors and solutions in the strategy of increasing public interest related to the acceptance of new learners in SD Mutiara Bali in the 2020/2021 school year. This type of research uses a qualitative approach. Data collection includes observations, interviews and documentation. Based on the results of research that has been obtained by researchers, that from the beginning of the establishment of SD Mutiara Bali has been actively using digital marketing system and is known based on data that SD Mutiara Bali has indeed experienced an increase in public interest from year to year with various strategies carried out such as branding, content creator well then published through social media owned by SD Mutiara Bali.