peningkatan kualitas pembelajaran akuntansi pada guru-guru sma se-sidoarjo melalui aplikasi...

7/24/2019 PENINGKATAN KUALITAS PEMBELAJARAN AKUNTANSI PADA GURU-GURU SMA SE-SIDOARJO MELALUI APLIKASI KOMPU…

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RNKHKDJMPMK J^MLHPMS RNAONLMIM_MK MJ^KPMKSH

RM@M D^_^-D^_^ SAM SN-SH@EM_IE ANLML^H

MRLHJMSH JEAR^PN_ MJ^KPMKSH

_ecfamwmth

Such _efmymthMdukd Lhsthm`h^KHWN_SHPMS KND_H S^_MOMXM

recfam.wmth62Bdamhl.cea

MOSP_MJ

Pnjkeledh hkgeramsh `mlma pnaonlmimrmk smmt hkh smkdmt `houtufjmk elnf snjelmf

jfususkym Snjelmf Anknkdmf Mtms (SAM). Rnaonlmimrmk mjuktmksh ymkd onromshs jeaputnrhsmsh smkdmt `hahkmth elnf duru `mk shswm SAM. @nkdmk m`mkym

fml hkh amjm pmrm duru `hfmrmpjmk `mpmt ankhkdjmtjmk jumlhtms pnaonlmimrmk

mjuktmksh anlmluh mplhjmsh jeaputnr `h hkèknshm. Mplhjmsh jeaputnr ymkd`hdukmjmk `mlma pnlmthfmk hkh m`mlmf segtwmrn AXEO Mcceukthkd. _uausmk

amsmlmf `mlma RJA hkh m`mlmf omdmhamkm ankhkdjmtjmk jntnrmaphlmk duru-duru`mlma ankdepnrmshjmk segtwmrn AXEO mcceukthkd. Puiumk Rnkdmo`hmk Jnpm`m

Amsymrmjmt (RJA) hkh m`mlmf uktuj ankhkdjmtjmk jntnrmaphlmk duru-duru `mlmaankdepnrmshjmk segtwmrn AXEO mcceukthkd. Jfmlmymj smsmrmk `mlma RJA hkh

m`mlmf duru-duru SAM Njekeah ymkd tnrdmoukd `mlma ADAR Sn- Shèmrie.

Ante`n ymkd `hdukmjmk `mlma RJA hkh m`mlmf Rnaonlmimrmk Lmkdsukd (@hrnct Hkstructhek)`mk lmthfmk. Fmshl RJA ankukiujjmk omfwm pmrm pnsnrtm pnlmthfmk

smkdmt snkmkd `nkdmk m`mkym segtwmrn AXEO Mcceukthkd hkh. Ankdhkdmt

pnkthkdkym segtwmrn hkh `mlma pnaonlmimrmk mjuktmksh `h SAM ymkd m`m `h

Shèmrie, amjm smkdmt wmimr ihjm pmrm pnsnrtm anrmsm pnrlu m`m thk`mj lmkiut `mrh pnlmthfmk hkh.

Jmtm jukch9 Rnlmthfmk, AXEO Mcceukthkd

mailto:[email protected]

mailto:[email protected]



Rnk`mfulumk

Snjelmf anrupmjmk lnaomdm pnk`h`hjmk tnramsuj smlmf smtu jeapeknk ymkd fmrus

anknrmpjmk tnjkeledh. @h Hkèknshm mplhjmsh jeaputnr tnlmf rnsah ankim`h omdhmk jurhjulua `h

thkdjmt snjelmf snlmam jurmkd lnohf ùm `msmwmrsm tnrmjfhr hkh, omfjmk pnkddukmmk tnjkeledh

jeaputnr tnlmf `hjnkmljmk snimj ushm prm snjelmf. @h thkdjmt snjelmf lmkiutmk jfususkym SAM, pnanrhktmf tnlmf ankdnaomkdjmk jurhjulua mjuktmksh uktuj ankyhjmph pnrjnaomkdmk

lhkdjukdmk amsymrmjmt (ohskhs `mk hkùstrh) snrtm pnanrhktmfmk. Jnohimjmk `nahjhmk `h`msmrjmk

pm`m jnkymtmmk omfwm mjuktmksh anrupmjmk smlmf smtu systna hkgeramsh ymkd `houtufjmk `hsnaum lnvnl erdmkhsmsh.

@nkdmk m`mkym JPSR ymkd onromshs tnjkeledh amjm `hfmrmpjmk pmrm duru `mpmt

ankhkdjmtjmk autu lulusmk `nkdmk ankddukmjmk segtwmrn AXEO mccekthkd. Hkth `mrh amtm pnlmimrmk mjuktmksh m`mlmf presns mjthvhtms aulmh pnkcmtmtmk `mtm jnumkdmk pnrusmfmmk fhkddm

pnkymihmk hkgeramsh lmpermk jnumkdmk. Smapmh smmt hkh pnaonlmimrmk mjuktmksh amshf `hlmjujmk

sncmrm amkuml elnf snomdhmk onsmr duru-duru SAM. Onr`msmrjmk fmshl pnrtnaumk `nkdmk duru-

duru SAM, tnrdmoukd `mlma Ausymwmrmf Duru Amtm Rnlmimrmk (ADAR) `hjntmfuh omfwmsnomdhmk onsmr duru-duru ymkd ankdmimr amtm pnlmimrmk mjuktmksh onlua ankddukmjmk mplhjmsh

segtwmrn mjuktmksh `mlma pnaonlmimrmk mjuktmksh.

SAM snomdmh lnaomdm pnk`h`hjmk wmiho anaonjmlh jnpm`m pmrm shswmkym jntrmaphlmkmjuktmksh onromshs ceaputnr snfhkddm `hfmrmpjmk anrnjm `mpmt ankdhsh pnlumkd jnrim ymkd m`m

`h amsymrmjmt. Jeapntnksh snpnrth hkh snamjhk `hrmsm pnkthkd uktuj ankyhjmph jnaukdjhkmklulusmk SAM ymkd th`mj `mpmt anlmkiutjmk stu`h jn pnrdurumk thkddh. @nkdmk `nahjhmk `mpmt

`hjmtmjmk omfwm onjml jntnrmaphlmk iudm `mpmt ankdnktms pnkdmkddurmk. @mlma rmkdjm

ankdfm`mph snaum pnramsmlmfmk `hmtms amjm predrma pnkdmo`hmk jnpm`m amsymrmjmt hkh`hjnams snomdmh Rnlmthfmk Mplhjmsh Segtwmrn AXEO mcceukthkd omdh duru-duru SAM `h jetm

Shèmrie.

_uausmk amsmlmf `mlma RJA hkh m`mlmf Omdmhamkmjmf ankhkdjmtjmk jntrmaphlmk

duru-duru `mlma ankdepnrmshjmk segtwmrn AXEO Mcceukthkd `mlma pnaonlmimrmk mjuktmksh5Puiumk RJA hkh m`mlmf uktuj ankhkdjmtjmk jntnrmaphlmk duru-duru `mlma ankdepnrmshjmk

segwmrn AXEO Mcceukthkd `mlma pnaonlmimrmk mjuktmksh.

Phkiumk Rustmjm

M. Shstna Hkgeramsh MjuktmkshShstna m`mlmf rmkdjmhmk `mrh ùm mtmu lnohf jeapeknk-jeapeknk ymkd smlhkd

onrfuoukdmk, ymkd onrhktnrmjsh uktuj ankcmpmh tuiumk (Amrsfmll, ?223). Shstna fmaphr snlmlutnr`hrh `mrh ononrmpm suoshstna jnchl, ymkd amshkd-amshkd anlmjujmk gukdsh jfusus ymkd

pnkthkd uktuj `mk ankùjukd omdh shstna ymkd lnohf onsmr, tnapmt anrnjm onrm`m (Amrsfmll,

?223).

Ankurut Amrsfmll SHM tnr`hrh `mrh lham jeapeknk9

=. Ermkd-ermkd ymkd ankdepnrmshjmk shstna tnrsnout `mk anlmjsmkmjmk onromdmh gukdsh.

?. Rresnùr-presnùr, omhj amkuml amupuk ymkd tnreteamthsmsh, ymkd `hlhomtjmk `mlma

ankduapuljmk, anapresns, `mk ankyhapmk `mtm tnktmkd mjthvhtms-mjthvhtms erdmkhsmsh.3. @mtm tnktmkd presns-presns ohskhs erdmkhsmsh.

0. Segtwmrn ymkd `hpmjmh uktuj anapresns `mtm erdmkhsmsh.



>. Hkgrmstrujtur tnjkeledh hkgeramsh, tnramsuj jeaputnr, pnrmlmtmk pnkùjukd (pnrhpfnrml

`nvhcn), `mk pnrmlmtmk uktuj jeaukhjmsh imrhkdmk.

Pmonl `homwmf hkh m`mlmf jmrmjtnrhsthj hkgeramsh ymkd onrdukm `mlma pnkdmaohlmkjnputusmk.

Pmonl =

Jmrmjtnrhsthj Hkgeramsh ymkd onrdukm_nlnvmk Hkgeramsh htu rnlnvmk ihjm ankdurmkdh jnth`mjpmsthmk, anapnromhjh

jnamapumk pnkdmaohl jnputusmk uktuj anaoumt prn`hjsh,ankdjekghramshjmk mtmu anapnromhjh njspnjtmsh anrnjm

snonluakym

Mk`ml Hkgeramsh htu mk`ml ihjm onoms `mrh jnsmlmfmk mtmu pnkyhapmkdmk,

`mk sncmrm mjurmt anwmjhlh jnim`hmk mtmu mjthvhtms erdmkhsmsh

Lnkdjmp Hkgmramsh htu lnkdjmp ihjm th`mj ankdfhlmkdjmk mspnj-mspnj pnkthkd

`mrh jnim`hmk ymkd anrupmjmk `msmr amsmlmf mtmu mjthvhtms-mjthvhtms

ymkd `hujurkym

Pnpmt Tmjtu Hkgeramsh htu tnpmt wmjtu ihjm `honrhjmk pm`m smmt ymkd tnpmt uktuj

anaukdjhkjmk pnkdmaohl jnputusmk ankddukmjmkkym `mlmaanaoumt jnputusmk

@mpmt `hpmfmah Hkgeramsh `mpmt `hpmfmah ihjm `hsmihjmk `mlma onktuj ymkd `mpmt`hpmjmh `mk inlms

@mpmt @hvnrhghjmsh Hkgeramsh `mpmt `hvnrhghjmsh ihjm ùm ermkd `nkdmk pnkdntmfumkymkd omhj, onjnrim sncmrm hk`npnk`nk `mk amshkd-amshkd mjmk

ankdfmshljmk hkgeramsh ymkd smam

Suaonr9 Amrsfmll, ?223

O. Mjuktmksh `mk Jurhjulua SAMJurhjulua onromshs jeapntnksh (JOJ) ymkd `hcmkmkdjmk pnanrhktmf anrupmjmk

haplnanktmsh `mrh ^^ Ke. ?? tmfuk ?223 tnktmkd Shstna Rnk`h`hjmk Kmshekml ymkdankdmamkmtjmk tnktmkd m`mkym stmk`mr kmshekml pnk`h`hjmk ymkd onrjnkmmk `nkdmk stmk`mr hsh,

presns `mk jeapntnksh lulusmk (SJL) snrtm pnkntmpmk jnrmkdjm `msmr `mk stmk`mr jurhjulua elnf pnanrhktmf.

@mlma stmk`mr jeapntnksh mjuktmksh `hkymtmjmk (Rusmt jurhjulua, Omlhtomkd, @np`hjkms,

?223937) omfwm mjuktmksh anrupmjmk omfmk jmihmk ankdnkmh sumtu systna uktuj ankdfmshljmkhkgeramsh onrjnkmmk `nkdmk trmksmjsh jnumkdmk. Hkgeramsh tnrsnout `mpmt `hdukmjmk `mlma

pnkdmaohlmk jnputusmk `mk tmkddukdimwmo `hoh`mkd jnumkdmk omhj elnf pnlmju njekeah swmstm

(Mjuktmksh Rnrusmfmmk), pnanrhktmf (mjuktmksh pnanrhktmfmk), mtmupuk erdmkhsmsh amsymrmjmtlmhkkym (mjuktmksh puolhc).

Gukdsh mjuktmksh snomdmh hsh jurhjulua m`mlmf pnkdnaomkdmk pnkdntmfumk `mk

jntnrmaphlmk, shjmp rmshekml, tnlhth, iuiur, `mk onrtmkddukdimwmo anlmluh presnùr pnkcmtmtmk, pnkdnleapejmk, pnkdhjfthsmrmk, trmksmjsh jnumkdmk, pnkyusukmk lmpermk jnumkdmk `mk pnkmgshrmk pnrusmfmmk onr`msmrjmk Stmk`mr Mjuktmksh Jnumkdmk (SMJ).



C. Rnaonlmimrmk Mjuktmksh Onromshs JeaputnrRresnùr mjuktmksh onromshs ceaputnr pm`m `msmrkym smam `nkdmk systna amkuml. Ihjm

`homk`hkdjmk tmapmj pm`m tmonl ?.

Pmonl ?Rnromk`hkdmk Shjlus Mjuktmksh

Rm`m systna amkuml `mk jeaputnrhsmsh

Shjlus mjuktmksh pm`m systna amkuml Shjlus mjuktmksh pm`m systna

jeaputnrhsmsh

@hmwmlh `nkdmk smlè-smlè rnjnkhkd ouju

onsmr pm`m mwml pnrhe`n

Smam

Ankdmkmlhshs `mk ankiurkml trmksmjsh pm`m

smmt trmksmjsh tnrim`h

Ankdmkmlhsm trmksmjsh `mk anamsujjmkkym

jn `mlma ceaputnr ymkd sncmrm eteamths

mjmk anaoumt iurkmlkym. Iurkml tnrsnout

`mpmt `hcntmj snthmp smmt anaoutufjmkAnaoujujmk mymt iurkml jn ouju onsmr jeaputnr sncmrm eteamths anaoujujmkmymt-mymt iurkml jn ouju onsmr

Ankdfhtukd smlè snthmp rnjnkhkd snonlua

`hsnsumhjmk

Anamsujjmk knrmcm smlè jn `mlma knrmcmlmiur `mk ankynlnsmhjmk knrmcm lmiur

jeaputnr sncmrm eteamths ankdfhtukd

smlè snthmp rnjnkhkd

Ankddukmjmk knrmcm lmiur snomdmh pnèamk uktuj 9

m. Ankyusuk lmpermk jnumkdmk

o.Ankiurkml `mk anaoujujmk pnkynsumhmk

c.

Ankiurkml `mk anaoujujmk pnkutupmk ouju

jeaputnr sncmrm eteamths ankyusuklmpermk jnumkdmk `mk anaoujujmk mymt-

mymt pnkynsumhmk `mk pnkutup

Ankyusuk knrmcm smlè sntnlmf pnkutupmk ouju

jeaputnr sncmrm eteamths tnlmf ankyusukknrmcm smlè sntnlmf pnkutupmk ouju

Suaonr 9 Fmrieke Iusup, ?223900=.

Rnrmkdjmt lukmj (segtwmrn) predrma mjuktmksh ohmsmkym onrupm pmjnt-pmjnt aeùl onrhsh

oh`mkd pnkcmtmtmk mjuktmksh tnrtnktu, snpnrth ouju onsmr, phutmkd `mdmkd, futmkd `mdmkd, pnrsn`hmmk `mk pnkddmihmk. M`m pulm pmjnt predrma ymkd onrhsh gukdsh tnrtnktu snpnrth

pnaoumtmk gmjtur, mkddmrmk, ankninank mjthvm `mk pnkntmpmk fmrdm pejej pnsmkmk.



Amtnrh `mk Ante`n Rnlmjsmkmmk

M. Jnrmkdjm Rnancmfmk AmsmlmfM`mpuk dmaomr `mlma pnancmfmk amsmlmf m`mlmf snomdmh onrhjut 9

Dmaomr = Rnancmfmk Ammsmlmf `mlma RJA

O. _nmlhsmsh Rnancmfmk Amsmlmf_nmlhsmsh pnancmfmk amsmlmf, `mlma jndhmtmk pnkdmo`hmk amsymrmjmt hkh `hlmjujmk `nkdmk

anknapuf lmkdjmf-lmkdjmf snomdmh onrhjut 9

=. Jeer`hkmter Lmpmkdmk

Pha RJA anlmjujmk jeer`hkmsh `nkdmk jntum ADAR Njekeah SAM Sn-Shèmrietnktmkd pnlmjsmkmmk pnlmthfmk segtwmrn AXEO mcceukthkd omdh duru-duru SAM `mk

tnapmt pnlmthfmk `h lmoermterhua ceaputnr Gmjultms Njekeah ^knsm.

?.

Rnrshmpmkm. Anlmjujmk jeer`hkmsh `nkdmk jntum ADAR SAM Sn-Shèmrie. o. Anlmjujmk Rnaomdhmk tudms `nkdmk tha RJA GN ^knsm.

c. Ankyhmpjmk smrmkm `mk prmsmrmkm ymkd `houtufjmk `mlma pnlmthfmk.

3. Rnlmjsmkmmk@mlma pnlmjsmkmmk jndhmtmk hkh `honktuj pnkymih `mlma pnkymapmhmk amtnrh jnau`hmk

pnsnrtm `hahktm anaprmjtnjjmk amtnrh ymkd tnlmf `h pmpmrjmk elnf pnammtnrh.

Rnkdmruf `mk tuktutmkLhkdjukdmk

Dleoml

Amsymrmjmt lums `mk

ùkhm pnk`h`hjmk,

Duru SAM

_nspek

Fhùp ymkd

onramjkm

JPSR mjuktmksh

onromshs tnjkeledh

Rnancmfmk amsmlmf

onrfmshlLumrmk SAM ymkd jeapntnk

`mk onr`mym smhkd `mk

ankdumsmh Pnjkeledh

Rnlmthfmk Segtwmrn AXEO

mcceukthkd pnrusmfmmk imsm omdh

duru-duru



C. Jfmlmymj SmsmrmkSmsmrmk jndhmtmk hkh m`mlmf duru-duru Njekeah `h SAM Sn- Shèmrie ymkd tnrdmoukd `mlma

ADAR.

@. Ante`n ymkd `hdukmjmk

Ante`n ymkd `hdukmjmk `mlma pnlmthfmk segtwmrn AXEO Mcceukthkd hkh ankddukmjmkante`n pnaonlmimrmk lmkdsukd (`hrnct hkstructhek) `mk lmthfmk. @mlma pnlmthfmk hkh pnkymihanaonrhjmk amtnrh segtwmrn AXEO Mcceukthkd `mk pnsnrtm lmkdsukd `hahktm lmthfmk mtms

amtnrh ymkd `honrhjmk pnkymih.

Fmshl `mk Rnaomfmsmk

M. @nsjrhpsh fmshlJndhmtmk Rnkdmo`hmk Jnpm`m Amsymrmjmt hkh `hlmjujmk onrtnapmt `h lmoermterhua jeaputnr

Gmjultms Njekeah ^khvnrshtms Kndnrh Surmomym (^knsm) ymkd onrmlmamt `h Il. Jnthktmkd

jmapus ^knsm Surmomym. Jndhmtmk pnkdmo`hmk jnpm`m amsymrmjmt hkh `hlmjujmk `mlma onktuj pnlmthfmk segtwmrn AXEO Mcceukthkd ymkd `htuiujmk uktuj duru-duru Njekeah

Snjelmf Anknkdmf Mtms (SAM) ymkd tnrdmoukd `mlma gerua ADAR Sn-Shèmrie ymkd onriualmf ?> ermkd. M`mpuk `mtm iualmf pnsnrtm pnlmthfmk AXEO Mcceukthkd m`mlmf

snomdmh onrhjut 9

Pmonl 3

@mgtmr Kmam Rnsnrtm

Rnlmthfmk AXEO Mcceukthkd duru-duru ADAR Sn-Shèmrie

Ke Kmam Rnk`h`hjmk Msml Snjelmf

= Prh Audhmrth, S.R`, AA S? SAMK =

? Kurul Lhlmtul, S.R`, AA S? SAMK =

3 @rm. Lhlhnj Sulhmkh, A.R` S? SAMK 0

0 Amryeke, S.R`, A.R` S? PMAMK

> @rm. Nje Mprmf Mprhmth S= PRH

7 Whvhk Jusuam S= @M_AM TMKHPM

4 Jusahmth S= J_NAO^KD

6 Thwhj Ruih Mstuth S= J_NAO^KD

8 Kmkhj ^tmahkhkdtyms S= RE_EKD

=2 Thwhj _ushmth S= SAMK 0

== @rm. Suchwmth S= PMAMK

=? @rm. Fnrlhk sushlewmth S= SAMK 0

=3 @rs. A. Ymhkh Fmrheke S= TEKEMX^

=0 Srh _mfmyu S= PMAMK=> _efam`, S.R` S= PMAMK

=7 Suyeke, S.R` S= PM_HJ

=4 Sufmrth, S.R` S= RE_EKD

=6 @hmkm _mtkmwmth, S.R` S= PM_HJ

=8 Sufmrsh, S.R`, AA S? SAMK 3

?2 Nlh Gmhzmf, S.R` S= PM_HJ

?= Nrkm Mrshtm, S.R` S= SAMK 3



?? @rm. Sukmrah, AA S? SAMK 3

?3 @rm. Authgmf S= DN@MKDMK

?0 @rm. Hslmah Hrhmkh S= SAMK 0

?> Hjfwmk, S.R` S= TEKEMX^Suaonr 9 @mgtmr Fm`hr Rnsnrtm pnlmthfmk

O.

Rnaomfmsmk

=). Rnlmjsmkmmk pnlmthfmk segtwmrn AXEO mcceukthkd omdh duru-duru ADAR Sn-Shèmrie.

Rnlmthfmk segtwmrn AXEO Mcceukthkd hkh `hlmjsmkmjmk `h rumkd lmoermterhuajeaputnr (dnùkd D8) Gmjultms Njekeah ^knsm. @mlma lmoermterhua jeaputnr tnrsnout

tnr`mpmt 02 ukht jeaputnr snfhkddm amshkd-amshkd pnsnrtm `mpmt ankddukmjmk smtu ukht

jeaputnr. Snlmhk jeaputnr lmoermterhua iudm tnr`mpmt MC, LC@ `mk seuk` systna. Fml hkh

smkdmt ankùjukd pnlmjsmkmmk pnlmthfmk segtwmrn mjuktmksh snrtm anaukdjhkjmktnrlmjsmkmkym pnlmthfmk `nkdmk lmkcmr `mk kymamk omdh pnsnrtm.

Jndhmtmk pnlmthfmk segtwmrn AXEO Mcceukthkd hkh `hlmjsmkmjmk omdh duru-duru

SAM ADAR Sn-Shèmrie `nkdmk fmrmpmk kmkthkym anrnjm mjmk ankdmimrjmk jntnrmaphlmk

mjuktmksh onromshs jeaputnr tnrsnout pm`m shswmkym mdmr pmrm shswm tnrsnout `mpmt njshs `mkukddul `mlma pnrsmhkdmk `h ùkhm jnrim. Mpmlmdh smmt hkh anrupmjmk nrm dleomlhsmsh `hamkm

ankuktut pnkynlnsmhmk ymkd cnpmt `mk mjurmt snthmp trmksmjsh mtmu jndhmtmk `mlma sumtu

pnrusmfmmk. Fml hkh `mpmt tnrnmlhsmsh mpmohlm `hùjukd `nkdmk tnjkeledh ymkd ae`nrk. Smlmfsmtukym `nkdmk segtwmrn AXEO Mcceukthkd. Snfuoukdmk `nkdmk amjhk jeaplnjskym

trmksmjsh ymkd tnrim`h onrjmhtmk `nkdmk pnaoujumk mtmu màhkhstrmsh `mlma sumtu

pnrusmfmmk, amjm pnkynlnsmhmk tudms `nkdmk cnpmt kmauk mjurmt `mpmt ankùjukdjnsujsnsmk pnrusmfmmk tnrsnout. Snfhkddm pnrsekml ymkd `mpmt ankdumsmh segtwmrn AXEO

Mcceukthkd smkdmt `houtufjmk elnf pnrusmfmmk.

M`mpuk `mlma jndhmtmk pnknlhthmk hkh, ae`nl pnaonlmimrmk ymkd `hdukmjmk m`mlmf

pnaonlmimrmk lmkdsukd. Hkstrujtur ankymapmhjmk amtnrh (tnerh snjmlhdus prmjtnj )snlmkiutkym pnsnrtm `hahktm ankdepnrmshjmk AXEO Mcceukthkd snsumh ymkd `hmimrjmk

hkstrujtur. Hkstrujtur onrimlmk ankdnlhlhkdh pnsnrtm uktuj anaomktu ankdmrmfjmk pnsnrtm

ymkd aukdjhk ankdmlmah jnsulhtmk. Fml hkh `hlmjujmk `homktu elnf tha RJA snk`hrh ymkdanamkd anahlhjh jnamapumk ankdepnrmshjmk segtwmrn AXEO Mcceukthkd. @hfmrmpjmk

pnsnrtm `mpmt onrmjthvhtms `nkdmk omhj `mlma jndhmtmk pnlmthfmk `mk th`mj ankdmlmah

jnsulhtmk ankdepnrmshjmk segtwmrn AXEO Mcceukthkd jmrnkm m`mkym pnk`maphkd ymkdmjmk anaomktu anrnjm ihjm anknaujmk jnsulhtmk. Fml hkh onr`msmrjmk wmwmkcmrm `nkdmk

ononrmpm pnsnrtm. Jnthjm amtnrh tnrmjfhr pnlmthfmk puk, pnsnrtm amshf kmapmj snamkdmt

`nkdmk pnlmthfmk segtwmrn AXEO Mcceukthkd hkh. Rm`m ima tnrmjfhr jndhmtmk pnlmthfmk,

wmjtu pnlmthfmk `hpnrpmkimkd ononrmpm ima. Fml hkh `hlmjujmk `nkdmk anapnrthaomkdjmk

pnraefekmk pnsnrtm mdmr wmjtu pnlmthfmk `htmaomf jmrnkm anrnjm hkdhk onkmr-onkmr

ankdumsmh epnrmshekml segtwmrn AXEO Mcceukthkd `htmaomf jmrnkm anrnjm onkmr-onkmrankdumsmh epnrmshekml segtwmrn AXEO Mcceukthkd tnrsnout. Omfjmk sntnlmf pnkutupmk

jndhmtmk pnlmthfmk, ononrmpm pnsnrtm anahktm mdmr `hm`mjmk pnlmthfmk lmkiutmk. Hkhankukiujjmk omfwm jndhmtmk pnlmthfmk segtwmrn AXEO Mcceukthkd hkh smkdmt `hahkmth `mk

`mpmt `hjmtmjmk omfwm jndhmtmk RJA hkh onrimlmk sujsns.



?) Pmkddmpmk Rnlmjsmkmmk RnlmthfmkJndhmtmk pnlmthfmk ymkd `hlmjujmk elnf tha RJA GN pnrlu `hnvmlumsh uktuj

ankdntmfuh ngnjthvhtms pnlmjsmkmmk `mrh pnlmthfmk. Nvmlumsh `hlmjujmk anlmluh pnkynomrmkmkdjnt. Fmshl nvmlumsh `hdukmjmk uktuj pnromhjmk pm`m jndhmtmk snlmkiutkym. M`mpuk `mtmymkd `hpnrelnf `mrh pnkynomrmk mkdjnt m`mlmf snomdmh onrhjut 9

Pmonl 0

_nspek Rnsnrtm Rnlmthfmk AXEO Mcceukthkd

Ke Jntnrmkdmk _nspek Rresnktmsn= Omdmhamkm pnk`mpmt mk`m

tnktmkd amtnrh ymkd`hsmihjmk5

m. @mtm pnrusmfmmk imsm

`nkdmk AXEOMcceukthkd

Jurmkd 9

Cujup 9 >Omhj 9?2

Cujup

??,77% `mkOmhj 44,30%

o. Pmfmp jnrim predrma AXEO

Mcceukthkd

Jurmkd 9Cujup 9 >

Omhj 9?2c. Anaoumt `mgtmr

mjukJurmkd 9Cujup 9 >Omhj 9?2

`. Anaoumt kmam omrmkd mtmu imsm

pnlmkddmk ̀ mk pnamsej

Jurmkd 9Cujup 9 4

Omhj 9=6

n. Anamsujjmksml`e utmkd, phutmkd, ̀ mk

pnrsn`hmmk.

Jurmkd 9Cujup 9 8Omhj 9=7

g. Ankduomf kmammjuk

Jurmkd 9Cujup 9 3

Omhj 9??

Omdmhamkm pnk`mpmt mk`m

ankdnkmh pnkymihmk 5

m.

Rnkdumsmmk

amtnrh

Jurmkd 9Cujup 9 =

Omhj 9?0

Cujup 6,6%`mk

Omhj 8=,?%

o. Cmrm pnkymapmhmkamtnrh

Jurmkd 9Cujup 9 3Omhj 9??

c.

Rnkddukmmk omfmsm `mlma

pnkymapmhmk amtnrh

Jurmkd 9Cujup 9 0

Omhj 9?=

`.

Rnkddukmmk

an`hm `mlma pnkymapmhmk

amtnrh

Jurmkd 9

Cujup 9 ?

Omhj 9?3

n. Hktnrmjsh pnkymih`mk pnsnrtm

Jurmkd 9Cujup 9 =Omhj 9?0

3 Omdmhamkm pnk`mpmt mk`mtnktmkd

m.

Rnamfmamktnktmkd amtnrh ymkd

`hsmihjmk

Jurmkd 9=Cujup 9 7

Omhj 9=6

Jurmkd =,7%Cujup

=8,?%@mk o.

Amkgmmt ymkd Jurmkd 9=



mk`m pnrelnf Cujup 9 ?

Omhj 9??

Omhj 48,?%

c. Fml – fml omru

ymkd mk`m pnrelnf

Jurmkd 9

Cujup 9 >Omhj 9?2

`. Shtumsh

pnlmjsmkmmk pnlmthfmk

Jurmkd 9

Cujup 9 3Omhj 9??

n. Jntnpmtmk wmjtu`mlma pnlmjsmkmmk.

Jurmkd 9?Cujup 9 6

Omhj 9=4Suaonr 9 Mkdjnt Rnsnrtm Rnlmthfmk segtwmrn AXEO mcceukthkd

@nsjrhpsh fmshl pnlmjsmkmmk pnlmthfmk snpnrth tmapmj pm`m Pmonl ? `mpmt `hinlmsjmk lnohf mkiut

snomdmh onrhjut 9

=. Rnk`mpmt duru-duru Njekeah SAM ADAR Sn-Shèmrie tnktmkd amtnrh ymkd `hsmihjmk elnf

tha pnkymih RJA GN ^knsm ymkd anlhputh 9 `mtm pnrusmfmmk imsm `nkdmk segtwmrn AXEO

Mcceukthkd: tmfmp jnrim predrma AXEO mcceukthkd: anaoumt `mgtmr mjuk: anaoumt `mgtmrkmam omrmkd mtmu imsm pnlmkddmk `mk pnamsej: anamsujjmk smlè utmkd, phutmkd `mk

pnrsn`hmmk `mk ankduomf kmam mjuk. @mrh amtnrh tnrsnout `hmtms pmrm pnsnrtm pnlmthfmk

AXEO mcceukthkd anrnspek cujup snomkymj ??,77% `mk Omhj snomkymj 44,30%?. Rnk`mpmt duru-duru Njekeah SAM ADAR Sn-Shèmrie tnktmkd pnkymihmk amtnrh ymkd

`hsmihjmk elnf tha pnkymih RJA GN ^knsm ymkd anlhputh 9 pnkdumsmmk amtnrh: cmrm

ankymapmhjmk amtnrh: pnkddukmmk omfmsm `mlma ankymapmhjmk amtnrh: pnkddukmmk an`hm`mlma pnkymapmhmk amtnrh: hktnrmjsh pnkymih `nkdmk pnsnrtm. @mrh pnkymihmik amtnrh tnrsnout

`hmtms pmrm pnsnrtm pnlmthfmk AXEO mcceukthkd anrnspek cujup snomkymj 6,6% `mk Omhj

snomkymj 8=,?%.

3. Rnk`mpmt duru-duru Njekeah SAM ADAR Sn-Shèmrie tnktmkd snaum amtnrh ymkd `hsmihjmk

elnf tha pnkymih RJA GN ^knsm ymkd anlhputh 9 pnamfmamk tnktmkd amtnrh ymkd `hsmihjmk:amkgmmt ymkd `hpnrelnf pnsnrtm: fml-fml omru ymkd `hpnrelnf pnsnrtm pnlmthfmk `mk jntnpmtmk

wmjtu `mlma pnlmjsmkmmk pnlmthfmk AXEO mcceukthkd. @mrh `mtm tnktmkd snaum amtnrhtnrsnout `hmtms pmrm pnsnrtm pnlmthfmk AXEO mcceukthkd anrnspek jurmkd snomkymj =,7%:

cujup snomkymj =8,?% `mk Omhj snomkymj 48,?%

3). Nvmlumsh Rnlmjsmkmmk Rnlmthfmk AXEO mcceukthkd^ktuj ankdnvmlumsh pnlmjsmkmmk pnlmthfmk AXEO mcceukthkd amjm pnsnrtm

pnlmthfmk `hfmrmpjmk `mpmt ankdepnrmshjmk segtwmrn AXEO mcceukthkd wmlmupuk fmkym

uktuj pnrusmfmmk imsm smim. Rmrm pnsnrtm pnlmthfmk smkdmt snkmkd `nkdmk m`mkym segtwmrnAXEO Mcceukthkd hkh. Ankdhkdmt pnkthkdkym segtwmrn hkh `mlma pnaonlmimrmk mjuktmksh

`h SAM ymkd m`m `h Shèmrie, amjm smkdmt wmimr ihjm pmrm pnsnrtm anrmsm pnrlu m`m thk`mj

lmkiut `mrh pnlmthfmk hkh. Phk`mj lmkiut ymkd `hamjsu` ohsm onrmrth pnlmthfmk sninkhs ymkd

`hm`mjmk `h lmhk jnsnapmtmk (snomdmh pnk`mlmamk) amupuk pnkhkdjmtmk `mrh amtnrh ymkdsu`mf `honrhjmk pm`m pnlmthfmk hkh. Jnhkdhkmk pnsnrtm tnrfm`mp jnonrlmkiutmk pnlmthfmk hkh

smkdmtlmf onsmr. Fml hkh iudm tnrnjsprnsh smkdmt inlms anlmluh pnrahktmmk pnrpmkimkdmk

wmjtu `h mjfhr snsh pnlmthfmk.



Shapulmk `mk smrmk

Shapulmk

Duru-duru ymkd tnrdmoukd `mlma ADAR njekeah Sn-Sh`emrie iudm anahlhjh jnhkdhkmk uktuj`mpmt ankhkdjmtjmk jumlhtms `hrh `mk ankdnaomkdjmk wmwmsmk jnhlaumkkym anlmluh pnlmthfmk

segtwmrn AXEO Mcceukthkd, Sncmrm jnsnlurufmk pnrsnpsh duru-duru tnrfm`mp pnlmthfmk segtwmrn

AXEO Mcceukthkd hkh omhj.

Smrmk

Smrmk ymkd `hrmkdjua `mrh pmrm pnsnrtm pm`m fmjnjmtkym ankukiujjmk mktushmsan ymkd thkddh

tnrfm`mp pnlmthfmk hkh. Smrmk tnrsnout onrjmhtmk `nkdmk jnonrlmkiutmk pnlmthfmk, snomdmhamkmtnlmf `hinlmsjmk `h mtms, omfwm pmrm pnsnrtm ankdhkdhkjmk pnlmthfmk `hlmjsmkmjmk lmdh `mk

pnlmthfmk ymkd onrjnlmkiutmk.

@mgtmr Rustmjm

@np`hjkms.?228. Ouju Smju JPSR. Imjmrtm

Fmrieke Iusup, ?223. Rnkdmktmr Mjuktmksh

Amrsfmll, ?223. Shstna Hkgeramsh Mjuktmksh, Imjmrtm, Smlnaom Napmt

Segtwmrn mplhjmsh nxcnl. ?224

Segtwmrn predrma AXEO. ?22?

^^ Ke. ?? tmfuk ?223 tnktmkd Shstna Rnk`h`hjmk Kmshekml

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