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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.
Peningkatan Kompetensi dan Pendampingan Pembukuan dan Manajemen Keuangan pada UMKM Kuliner Pumasera Berkah Nusantara di Kota Semarang: Pengabdian Siti Hasanah; Suryani Sri Lestari; Saniman Widodo; Mustika Widowati; Mella Katrina Sari; Siti Mutmainah; Resi Yudhaningsih; Iwan Budiyono; Kenneth Pinandhito
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 Tahun 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.6799

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memainkan peran penting dalam pembangunan ekonomi lokal; namun, banyak pelaku usaha kecil terus menghadapi tantangan dalam menjaga pembukuan dan manajemen keuangan yang tepat, yang dapat menghambat keberlanjutan bisnis. Program pengabdian masyarakat ini bertujuan untuk meningkatkan kompetensi pembukuan dan manajemen keuangan di antara anggota komunitas UMKM kuliner di Semarang, Indonesia. Intervensi ini menerapkan pendekatan pendampingan partisipatif menggunakan pembelajaran pengalaman (belajar sambil melakukan), yang terdiri dari pelatihan pembukuan praktis dan bantuan manajemen keuangan. Sebelas peserta terlibat dalam program ini. Evaluasi dilakukan menggunakan pre-test, post-test, dan kuesioner kepuasan peserta. Hasil menunjukkan peningkatan yang signifikan dalam kompetensi peserta, dengan skor rata-rata meningkat dari 34 pada pre-test menjadi 72 pada post-test, yang mewakili peningkatan 38 poin. Kepuasan peserta mencapai 100% di semua indikator evaluasi, menunjukkan relevansi dan efektivitas intervensi. Selain meningkatkan pengetahuan, program ini meningkatkan kesadaran peserta tentang pentingnya memisahkan keuangan pribadi dan bisnis serta mendorong penerapan praktik pencatatan keuangan yang lebih sistematis.