Resi Yudhaningsih
Politeknik Negeri Semarang

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Perhitungan Alokasi Dana Bagi Hasil Pajak Rokok Pada Badan Pengelola Pendapatan Daerah Provinsi Jawa Tengah Triwulan Iv Tahun 2016 Akhsanur Rifai; Resi Yudhaningsih
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 2 (2018)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v1i2.1234

Abstract

The reseach aims to know determine the procedure for calculating the allocation of funds from cigarette tax revenues quarter IV to Regency / City of Central Java Province On Central Java Regional Income Management Board. Writing method used are the method of description and exposition. The calculation of the allocation of revenue sharing funds for tobacco tax quarter IV which is in use is the realization of 2016. The results of the calculating the allocation of funds from cigarette tax revenues quarter IV to Regency / City between of Central Java Province On Central Java Regional Income Management with regulation governer 67 in 2014 Show result different. Different because that the share of cigarette tax data the number of population used is the data of population in 2014, when it should be calculated with the data of the population in 2015.
Persepsi Kualitas Mahasiswa Program Studi DIII Akuntansi Polines Selama Praktek Kerja Lapangan (PKL) di Industri Moh.Hasanudin Marliyati; Sri Murtini; Resi Yudhaningsih; Retno Retno
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 1 (2018)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v1i1.1235

Abstract

This research aimed at exploring the quality of accounting diploma students during their internship program in industries. The term of student’s quality described in this research isexplained using 5 main components as follows: (1) communication skills (2) teamwork (3) independence (4) creativity (5) accounting and information technology (IT)-related skills. The research’s sample is industries where students of Diploma in Accounting of State Polytechnic of Semarang (SPS) took their intership and the students themselves whom have completed their internship program for three months in various institutions such as private enterprises, state owned enterprises, local government offices spread out around Central Java. The data on this research is time series data taken from 2015 to 2016 and was collected using questionnaires from the corresponding industries about the students competencies both hard skills and soft skills. Data was scored using Likert scale, ranges from Poor (1) to Excellent (5) and analyzed using statistic descriptive. The result showed that average students’ quality during their internship was good. Among the 5 skills observed, the corresponding industries ranked teamwork skills as the highest, followed by independence, creativity, communication skills and the accounting and IT -related skills. It is expected that the result can be used for future development of Accounting Program Study of SPS.