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                  <text>e-Journal USK</text>
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                <text>Azwar, Khairul</text>
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                <text>., Yusrizal</text>
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                <text>AR, Murniati</text>
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                <text>Abstract: Teacher certification program is a government program as an effort to obtain professional teachers. The government expects that the certification improve teacher performance and the national education quality especially student learning outcomes. The general objective of this study was to find out to what extent the certification and teacher performance influence student learning outcomes in SMPN 2 Banda Aceh State Junior High School. The specific objectives of this study was to describe (1) the influence of the certification on the improvement of student learning outcomes in SMPN 2 Banda Aceh State Junior High School and (2) the influence of the teacher performance on the improvement of student learning outcomes in SMPN 2 Banda Aceh State Junior High School in planning and implementing learning process. This study used descriptive design with qualitative approach that focused on correlation of the variables, that is teacher certification (X1), teacher performance (X2), and learning outcomes (Y). Population of this study was all teacher in SMPN 2 Banda Aceh State Junior High School while samples were teachers who have had the certification. Data were collected through questionnaire, observation, and documentation. Data from questionnaire that have been scored for teacher certification and performance then were processed by using statistic method. The results showed that there was significant correlation of teacher certification and performance with the student learning outcomes, that is (1) there was positive influence of the teacher certification on student learning outcomes and (2) there was positive influence of the teacher performance on student learning outcomes.Keywords: The Influence of Teacher Certification and Performance.Abstrak: : Program sertifikasi guru merupakan program dari pemerintah sebagai upaya untuk mendapatkan guru yang profesional. Dengan adanya sertifikasi guru, pemerintah berharap kinerja guru akan meningkat dan pada gilirannya mutu pendidikan nasional akan meningkat pula terutama hasil belajarsiswa. Adapun tujuan umum penelitian ini adalah untuk melihat sejauh mana pengaruh sertifikasi dan kinerja guru terhadap peningkatan hasil belajar siswa di SMP Negeri 2 Banda Aceh. Secara khusus penelitian ini bertujuan untuk mendeskripsikan (1) Pengaruh positif sertifikasi guru terhadap peningkatan hasil belajar siswa di SMP Negeri 2 Banda Aceh. (2) Pengaruh kinerja Guru Sertifikasi Terhadap Peningkatan Hasil Belajar Siswa di SMP Negeri 2 Banda Aceh dalam merencanakan dan melaksanakan proses pembelajaran. Penelitian ini menggunakan metode penelitian deskriptif dengan pendekatan kuantitatif yang berfokus pada pengungkapan hubungan antar variabel, yaitu Sertifikasi Guru (X1) Kinerja Guru (X2) dan Hasil Belajar (Y).Populasi dalam penelitian ini adalah seluruh Guru di SMP Negeri 2 Banda Aceh. Sedangkan sampel guru-guru yang telah memiliki sertifikat pendidik. dan Teknik pengumpulan data dalam penelitian dengan menggunakan kuesioner, observasi, dan dokumentasi, sedangkan metode pengolahan dalam penelitian ini adalah data hasil kuisioner yang telah diberi bobot untuk sertifikasi dan kinerja guru yang mempengaruhi peningkatan hasil belajar siswa SMP Negeri 2 Banda Aceh, yang selanjutnya diolah dengan metode statistik. Hasil penelitian meninjukkan bahwa terdapat hubungan yang signifikan antar asertifikasi dankinerja guru terhadap peningkatan hasil belajar yaitu (1) Terdapat pengaruh yang positif antar asertifikasi guru terhadap hasil belajar siswa. (2) Terdapat pengaruh yang positif antara kinerja guru terhadap hasil belajar siswa.Kata kunci : Pengaruh Sertifikasi Dan Kinerja Guru.</text>
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                <text>http://jurnal.unsyiah.ac.id/JAP/article/view/2568</text>
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                <text>Jurnal Administrasi Pendidikan : Program Pascasarjana Unsyiah</text>
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                <text>http://jurnal.unsyiah.ac.id/JAP/article/view/2568/2427</text>
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                <text>Copyright (c) 2015 Jurnal Administrasi Pendidikan : Program Pascasarjana Unsyiah</text>
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                <text>Jurnal Administrasi Pendidikan : Program Pascasarjana Unsyiah; Vol 3, No 2: Mei 2015</text>
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                <text>2302-0156</text>
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                <text>2302-0156</text>
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                <text>PENGARUH SERTIFIKASI DAN KINERJA GURU TERHADAP PENINGKATAN HASIL BELAJAR  SISWA  DI SMP NEGERI 2 BANDA ACEH</text>
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                <text>1011102010038</text>
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                <text>2014</text>
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                <text>Banda Aceh</text>
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                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=8281</text>
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                <text>IDENTIFIKASI DAN PREVALENSI EKTOPARASIT IKAN KEURELING (TOR SP.) DARI KOLAM BUDIDAYA DAN SUNGAI DI KECAMATAN BEUTONG KABUPATEN NAGAN RAYA</text>
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                <text>ABSTRAK Dalam suatu proses pendidikan agar hasilnya mampu untuk menciptakan daya saing global, maka para pengelola pendidikan selayaknya harus melakukan penyempurnaan-penyempurnaan di dalam intern organisasinya baik yang berkenaan dengan keadaan sumber daya manusia yang harus selalu dilakukan peningkatan-peningkatan kinerja dan pengetahuannya, program-program pembelajaran, fasilitas (sarana dan prasarana) pembelajaran, dan keuangan yang mampu untuk memfasilitasi persaingan global.Kesimpulan yang dapat penulis sampaikan dalam penulisan laporan penelitian ini adalah: (1) Manajemen perkantoran pada kantor Balai Pendidikan dan Pelatihan Ilmu Pelayaran (BP2IP) Malahayati Aceh Besar meliputi perencanaan, pengorganisasian, pengarahan dan pengawasan. (2) Kantor Balai Pendidikan dan Pelatihan Ilmu Pelayaran (BP2IP) Malahayati Aceh Besar mempunyai pedoman pelayanan tentang keterbukaan dalam memberikan informasi yang benar, kesederhanaan prosedur pelayanan, kepastian memberikan informasi yang jelas dan akurat, keadilan memberikan perhatian yang sama terhadap pelanggan, keamanan dan kenyamanan pelayanan memenuhi kualitas teknis, serta perilaku petugas pelayanan yang menyenangkan pelanggan. (3) Peran Manajemen Perkantoran pada kantor Balai Pendidikan dan Pelatihan Ilmu Pelayaran (BP2IP) Malahayati Aceh Besar sudah sangat sesuai dengan peraturan yang ditentukan.</text>
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                <text>Banda Aceh</text>
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                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=8285</text>
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                <text>Fakultas Ekonomi (D3)</text>
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                <text>PERAN MANAJEMEN PERKANTORAN PADA KANTOR BALAI PENDIDIKAN DAN PELATIHAN ILMU PELAYARAN (BP2IP) MALAHAYATI ACEH BESAR</text>
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                <text>Hendra Halim</text>
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                <text>Tujuan dari penelitian ini adalah untuk menguji hubungan gaya hidup, money attitude, nilai personal, dan keputusan pembelian produk Apple oleh mahasiswa Universitas Syiah Kuala. Metode purposive sampling digunakan untuk mengumpulkan data primer. Sampel dipilih dari fakultas yang ada di Universitas Syiah Kuala. Sebanyak 120 kuesioner didistribusikan dan 97 kuesioner yang dapat dikumpulkan. Moderated Regresion Analysis digunakan untuk menguji hipotesis.Hasilnya adalah sebagai berikut: 1).Gaya hidup berpengaruh signifikan terhadap keputusan pembelian produk Apple oleh Mahasiswa Universitas Syiah Kuala. 2).Money attitude berpengaruh signifikan terhadap keputusan pembelian produk Apple oleh Mahasiswa Universitas Syiah Kuala. 3).Nilai personal berpengaruh signifikan terhadap keputusan pembelian produk Apple oleh Mahasiswa Universitas Syiah Kuala. 4).Nilai personal memoderasi pengaruh gaya hidup terhadap keputusan pembelian produk Apple oleh Mahasiswa Universitas Syiah Kuala. Namun karena nilai koefisien regresinya menunjukkan arah negatif, berarti nilai personal memperlemah pengaruh pengaruh gaya hidup terhadap keputusan pembelian produk Apple oleh Mahasiswa Universitas Syiah Kuala. 5).Nilai personal tidak memoderasi pengaruh money attitude terhadap keputusan pembelian produk Apple oleh Mahasiswa Universitas Syiah Kuala.Keywords: Gaya Hidup, Money Attitude, Nilai Pribadi, Keputusan Pembelian.</text>
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                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=8286</text>
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                <text>PENGARUH GAYA HIDUP DAN MONEY ATTITUDE TERHADAP KEPUTUSAN PEMBELIAN PRODUK APPLE OLEH MAHASISWA UNIVERSITAS SYIAH KUALA DENGAN NILAI PERSONAL SEBAGAI VARIABEL MODERASI</text>
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            <name>Creator</name>
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                <text>., Maulinar</text>
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                <text>Abstrak. Kompetensi guru yang memberikan memotivasi siswa dapat meningkatkan sikap, minat dan tabiat peserta didik dalam proses pembelajaran. Tujuan penelitian ini adalah untuk mengetahui kompetensi guru dalam mempersiapkan perencanaan motivasi belajar siswa, kompetensi guru dalam meningkatkan minat belajar siswa dan kompetensi guru dalam mengevaluasi dan menindak lanjuti hasil motivasi dalam meningktakan minat belajar siswa. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Pengumpulan data dilakukan dengan teknik observasi, wawancara, dan studi dokumentasi. Untuk Keabsahan data penelitian ini dilakukan uji kredibilitas. Teknik analisis data dilakukan dengan cara: reduksi, display dan verifikasi data. Subjek penelitian adalah guru SMPN 1 Syamtalira Bayu. Hasil penelitian menunjukkan: 1) Menyusun perencanaan pembelajaran untuk membangun minat belajar siswa yang secara intrinsik dalam proses belajar mengajar,2) membangun minat belajar siswa yang dapat meningkatkan motivasi secara ekstrinsik siswa dalam proses belajar mengajar dan 3) hambatan guru dalam memotivasi belajar siswa karena guru ada yang tidak mampu dalam pengembangan diri serta masih menganggap siswa anak buah bukan sahabat sehingga ada kesenjangan pendekantan antara guru dangan siswanya. Kata Kunci : Profesional Guru dan Motivasi Siswa Belajar. </text>
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                <text>http://jurnal.unsyiah.ac.id/JAP/article/view/2532</text>
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                <text>eng</text>
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                <text>http://jurnal.unsyiah.ac.id/JAP/article/view/2532/2379</text>
              </elementText>
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            <description>Information about rights held in and over the resource</description>
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              <elementText elementTextId="80383">
                <text>Copyright (c) 2015 Jurnal Administrasi Pendidikan : Program Pascasarjana Unsyiah</text>
              </elementText>
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                <text>Jurnal Administrasi Pendidikan : Program Pascasarjana Unsyiah; Vol 3, No 1: Januari 2015</text>
              </elementText>
              <elementText elementTextId="80386">
                <text>2302-0156</text>
              </elementText>
              <elementText elementTextId="80388">
                <text>2302-0156</text>
              </elementText>
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              <elementText elementTextId="80390">
                <text>KOMPETENSI GURU DALAM MEMOTIVASI SISWA DALAMPROSES PEMBELAJARAN PADA SMP NEGERI 1 SYAMTALIRA BAYU KABUPATEN ACEH UTARA</text>
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                  <text>ETD USK</text>
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              <elementText elementTextId="80377">
                <text>Wina Mustika</text>
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                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=8287</text>
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          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
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              <elementText elementTextId="80381">
                <text>AN EXPERIMENTAL RESEARCH ON TEACHER'S FEEDBACK IN IMPROVING STUDENTS' WRITING SKILL OF SMAN 1 MODEL PBKL PEUKAN BADA</text>
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              <description>A name given to the resource</description>
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            <name>Creator</name>
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              <elementText elementTextId="80385">
                <text>FRILLA GEUBRINA DJUFRI</text>
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            <name>Description</name>
            <description>An account of the resource</description>
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                <text>This study is a field research which is descriptive qualitative in nature. It focuses on the methods applied by teachers in teaching speaking at Grade XII State Senior High School 2 Banda Aceh. The objective of this study is to discover the methods used by teachers in teaching speaking and the implementation of the methods. The data is obtained from observation, interview and document analysis. The sources of data are two teachers of State High School 2 Banda Aceh. The data gathered from observation, interview and document analysis are accumulated and analyzed in the form of list and narration. The researcher discovers that the teaching methods applied in teaching speaking at grade XII are Direct Method, Contextual Teaching Learning, and Communicative Language Teaching. When applying the methods in the classrooms, the teachers occationally disregard the fundamental principles of the methods. However, the teaching learning process still goes well and the purpose of study is achieved.</text>
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            <name>Identifier</name>
            <description>An unambiguous reference to the resource within a given context</description>
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              <elementText elementTextId="80389">
                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=8288</text>
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          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
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              <elementText elementTextId="80391">
                <text>METHODS APPLIED BY THE TEACHERS IN TEACHING SPEAKING FOR GRADE XII OF SENIOR HIGH SCHOOL STUDENTS (A QUALITATIVE STUDY AT SMAN 2 BANDA ACEH)</text>
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            <element elementId="50">
              <name>Title</name>
              <description>A name given to the resource</description>
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                <elementText elementTextId="31496">
                  <text>ETD USK</text>
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        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
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          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
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              <elementText elementTextId="80395">
                <text>Mulyana</text>
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            <name>Description</name>
            <description>An account of the resource</description>
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                <text>Penelitian ini bertujuan mengetahui potensi antidiare seduhan kelopak rosela (Hibiscus  sabdariffa L.) terhadap gambaran histologis vili usus halus pada mencit (Mus musculus) diinduksi Enterophatogenic Escherichia coli (EPEC). Penelitian ini menggunakan Rancangan Acak Lengkap (RAL) dengan enam perlakuan dan empat ulangan. Semua kelompok perlakuan diinfeksi dengan EPEC kecuali kelompok perlakuan kontrol negatif yang tidak diinfeksi dengan EPEC (P0). Kelompok perlakuan yang diinfeksi dengan EPEC dibagi menjadi lima kelompok perlakuan. Lima kelompok perlakuan tersebut adalah kelompok perlakuan kontrol positif yang tidak diberi seduhan kelopak rosela (P1) dan kelompok perlakuan (P2) yang diberi 500 mg/kg BB, nifuroxazide serta kelompok perlakuan P3, P4 dan P5 yang diberi seduhan kelopak rosela dengan dosis masing-masing berturut-turut 0,04 g/20 g BB, 0,08 g/20 g BB dan 0,12 g/20 g BB. Perlakuan yang diinfeksi EPEC diberikan selama 7 hari dan pada hari ke-8 hingga ke-11 diberi perlakuan antibiotik standar nifuroxazide dan seduhan kelopak rosela. Parameter yang diamati adalah erosi vili usus halus dengan 3 tingkatan yaitu tidak ada erosi (0), erosi ringan apabila lebih kecil dari 20% (1), dan erosi berat apabila lebih besar dari 20% (2). Data dianalisis menggunakan ANOVA dan dilanjutkan dengan uji jarak Duncan. Hasil penelitian menunjukkan seduhan kelopak rosela 0,12 g/20 g BB  mampu memperbaiki erosi vili usus halus akibat pemberian EPEC.</text>
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            <name>Identifier</name>
            <description>An unambiguous reference to the resource within a given context</description>
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              <elementText elementTextId="80397">
                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=8290</text>
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          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
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                <text>POTENSI ANTIDIARE SEDUHAN KELOPAK ROSELA (HIBISCUS SABDARIFFA L.) TERHADAP  GAMBARAN HISTOLOGIS USUS HALUS MENCIT YANG DIINDUKSI ENTEROPHATOGENIC ESCHERICHIA COLI (EPEC)</text>
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              <name>Title</name>
              <description>A name given to the resource</description>
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                  <text>e-Journal USK</text>
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        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
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            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="80398">
                <text>., Muzakkir</text>
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                <text>AR, Murniati</text>
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              <elementText elementTextId="80401">
                <text>Zahri Harun, Cut</text>
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            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="80402">
                <text>2015-08-20</text>
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            </elementTextContainer>
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            <name>Description</name>
            <description>An account of the resource</description>
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                <text>Abstract: The empowerment of production unit is a business activity process at school which is profit oriented, conducted by school community by empowering human resource in the school and professionally managed. This study aimed to find out program, implementation, obstacles, and supporting factor in production unit empowerment. This study used descriptive method and qualitative approach. Data collection techniques used were observation, interview, and documentation study. Data analysis used were data reduction, data display, conclusion drawing, and data verification. Subjects of the study were principal, vice principal, head of production unit, head of production sub-unit, school supervisors, school committee and teachers. The results of the study showed that: 1) Programs were formulated based on analysis that included human resource, facility, finance, market aspect, and other considerations that involved all personnel through discussion at the end of each school year. Production units run were V Mart and Graphic business. 2) The implementation of the empowerment program involved human resource from the school and outside of the school. Source of funds used was funds from school. State Vocational High School (SMKN) 1 of Banda Aceh established cooperation with SMKN 2 of Banda Aceh in printing of answer and question sheet and other printing forms. In V-Mart business, SMKN 1 of Banda Aceh established cooperation with some suppliers of goods and school cooperative enterprise both with SMKN 2 of Banda Aceh and SMKN 3 of Banda Aceh for stationeries and other household goods for members of the school cooperation. 3) Supporting factors of the empowerment of production unit were adequate human resource and facility, support from related parties, and good market aspects. Inhibiting factors were limited time, no maximal cooperation with external parties, no effective marketing techniques, and no clear mapping of the target market to external parties.Keywords: Vocational High School Empowerment, Production Unit, and Strategic Management Abstrak: Pemberdayaan unit produksi merupakan proses kegiatan usaha sekolah dan bersifat bisnis (profit oriented) dan dapat dilakukan melalui manajemen stratejik untuk memberdayakan sumber daya sekolah secara profesional. Penelitian ini bertujuan untuk mengetahui program, pelaksanaan, hambatan dan pendukung pemberdayaan unit produksi. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan studi dokumentasi. Teknik analisis data yaitu mereduksi, display, mengambil kesimpulan dan verifikasi data. Subjek penelitian adalah kepala sekolah, wakil kepala sekolah, ketua unit produksi, ketua sub unit produksi, pengawas, komite dan guru. Hasil penelitian menunjukkan bahwa: 1) Program dirumuskan berdasarkan analisis yang meliputi SDM, fasilitas, keuangan, aspek pasar dan beberapa pertimbangan lainya dengan melibatkan semua personil melalui musyawarah pada setiap akhir tahun ajaran. Unit produksi yang dijalankan yaitu V Mart dan Usaha Grafika. 2) Pelaksanaan program pemberdayaan diawali dengan pengorganisasian yang melibatkan SDM dari dalam sekolah dan dari luar sekolah. Sumber biaya yang dipakai adalah dana dari sekolah. Kerjasama dilakukan dengan SMK Negeri 2 Banda Aceh berupa percetakan lembaran soal dan lembaran jawaban serta percetakan lainnya. Sementara untuk usaha V Mart dengan beberapa pemasok barang dan koperasi sekolah baik SMKN 2 Banda Aceh dan SMKN 3 Banda Aceh untuk kebutuhan barang ATK dan kebutuhan rumah tangga lainya bagi anggota koperasi. 3) Faktor pendukung pemberdayaan unit produksi adalah adanya dukungan SDM dan fasilitas yang memadai, dukungan pihak terkait dan memilki aspek pasar yang sangat bagus. Sedangkan faktor penghambat adalah waktu sangat terbatas, fasilitas khusus untuk bidang usaha grafika, permodalan yang minim, kerjasama dengan pihak eksternal belum maksimal, teknik pemasaran yang belum efektif, belum adanya pemetaan target pasar yang jelas kepada pihak eksternal.Kata Kunci: Pemberdayaan SMK, Unit Produksi dan Manajemen Stratejik</text>
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            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="80406">
                <text>application/pdf</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="43">
            <name>Identifier</name>
            <description>An unambiguous reference to the resource within a given context</description>
            <elementTextContainer>
              <elementText elementTextId="80408">
                <text>http://jurnal.unsyiah.ac.id/JAP/article/view/2499</text>
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          </element>
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            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="80410">
                <text>eng</text>
              </elementText>
            </elementTextContainer>
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          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="80411">
                <text>Jurnal Administrasi Pendidikan : Program Pascasarjana Unsyiah</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="46">
            <name>Relation</name>
            <description>A related resource</description>
            <elementTextContainer>
              <elementText elementTextId="80412">
                <text>http://jurnal.unsyiah.ac.id/JAP/article/view/2499/2346</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="47">
            <name>Rights</name>
            <description>Information about rights held in and over the resource</description>
            <elementTextContainer>
              <elementText elementTextId="80414">
                <text>Copyright (c) 2015 Jurnal Administrasi Pendidikan : Program Pascasarjana Unsyiah</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="48">
            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="80416">
                <text>Jurnal Administrasi Pendidikan : Program Pascasarjana Unsyiah; Vol 2, No 1: Agustus 2014</text>
              </elementText>
              <elementText elementTextId="80418">
                <text>2302-0156</text>
              </elementText>
              <elementText elementTextId="80420">
                <text>2302-0156</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="80421">
                <text>PEMBERDAYAAN UNIT PRODUKSI MELALUI  PENDEKATAN MANAJEMEN STRATEJIK  PADA SMK NEGERI 1 BANDA ACEH</text>
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            <name>Type</name>
            <description>The nature or genre of the resource</description>
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              <elementText elementTextId="80422">
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              <elementText elementTextId="80424">
                <text>info:eu-repo/semantics/publishedVersion</text>
              </elementText>
              <elementText elementTextId="80426">
                <text>Peer-reviewed Article</text>
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          <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
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              <description>A name given to the resource</description>
              <elementTextContainer>
                <elementText elementTextId="31496">
                  <text>ETD USK</text>
                </elementText>
              </elementTextContainer>
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        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
        <elementContainer>
          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="80403">
                <text>mirna</text>
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            </elementTextContainer>
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            <name>Description</name>
            <description>An account of the resource</description>
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              <elementText elementTextId="80405">
                <text>ABSTRACTSPT electronic system (e-SPT) VAT is an application program that is administered by the Directorate General of Tax to taxpayers in order to improve the quality of tax services. The purpose of this study was to determine the extent of the influence of the application of e-SPT (Value Added Tax) towards SPT VAT charging efficiency.This study used a taxpayer who has been confirmed as taxable employers in Lhokseumawe as an object of research. Kind of data that used in this study is primary data by the method of data collection was conducted through questionnaires to the research object. Analysis of the data used in this study is a simple regression analysis and processing of data using SPSS 20.The results of this study indicate that the implementation of e-SPT Value Added Tax effect on SPT charging efficiency as perceived by taxpayers who have been using e-SPT PPN. Taxpayers benefit is an increase in the effectiveness and efficiency of the tax return reporting the speed, accuracy and efficiency of tax return filling of tax data storage space.Keywords: SPT, e-SPT ( Value Added Tax ), SPT charging efficiency.ABSTRAKSistem elektronik SPT (e-SPT) PPN merupakan program aplikasi yang diberikan oleh Direktorat Jenderal Pajak kepada wajib pajak dalam rangka meningkatkan kualitas pelayanan pajak. Tujuan dari penelitian ini adalah untuk mengetahui sejauh mana pengaruh penerapan e-SPT PPN terhadap efisiensi pengisian SPT PPN. Penelitian ini menggunakan wajib pajak badan yang telah dikukuhkan sebagai pengusaha kena pajak di Kota Lhokseumawe sebagai objek penelitian. Jenis data yang digunakan dalam penelitian ini adalah data primer dengan metode pengumpulan data dilakukan melalui penyebaran kuesioner kepada objek penelitian. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi sederhana dan pengolahan data menggunakan bantuan program SPSS 20.Hasil penelitian ini menunjukkan bahwa penerapan e-SPT PPN berpengaruh terhadap efisiensi pengisian SPT menurut persepsi wajib pajak yang telah menggunakan aplikasi e-SPT PPN. Wajib pajak memperoleh manfaat yaitu peningkatan efektivitas dan efisiensi dalam kecepatan pelaporan SPT, keakuratan pengisian SPT dan efisiensi ruang penyimpanan data perpajakan.    Kata Kunci: SPT, e-SPT (Pajak Pertambahan Nilai), efisiensi pengisian SPT.</text>
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            <description>An unambiguous reference to the resource within a given context</description>
            <elementTextContainer>
              <elementText elementTextId="80407">
                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=8291</text>
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            <name>Title</name>
            <description>A name given to the resource</description>
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                <text>PENGARUH PENERAPAN E-SPT PPN TERHADAP EFISIENSI PENGISIAN SPT MENURUT PERSEPSI WAJIB PAJAK RN(SURVEY TERHADAP PENGUSAHA KENA PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA LHOKSEUMAWE)</text>
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