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The lack of absorption of vocational school graduates in the business world and industry is the government's concern as one of the indicators of not achieving the goal of vocational education to prepare professional and character workers. This paper aims to understand Gap attitude, skills and the implementation of work practices that have been run according to the perspective of students compared with employers. The study was conducted by conducting surveys and interviews with students of the Computer Engineering Network SMK in Siak Regency. who have carried out the internship. Research results from 32 respondents of students and employers showed that the attitude of students was good with a difference of 2-8%, basic computer and printer skills were in accordance with the industrial business world but for the basic network and medium students and students were still weak, with a difference of 4 -22%, from the aspect of the implementation of students and students as well as the business world and industry said that it was good. In general, attitude training, the implementation of internship is good but it needs to improve the basic network skills. This research is useful for evaluation for educators and the government to establish appropriate patterns in education according to regional culture.