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Entrepreneurial Success Strategies Through Competitive Advantage And Financial Literacy on Batik MSMES in Jepara and Kudus 通过竞争优势和金融知识对哲帕拉和古都斯的蜡染中小微企业实施创业成功战略
Pub Date : 2024-06-04 DOI: 10.18502/kss.v9i17.16370
Nurul Rizka Arumsari, Aprilia Whetyningtyas, Ashari
The success of Micro, Small, and Medium Enterprises are influenced by several internal and external factors. This quantitative research aims to analyze the influence of competitive advantage and financial literacy on entrepreneurial success in Jepara and Kudus Batik MSMEs. The population in this study were Batik MSME owners in Jepara and Kudus, with a sample size of 44 respondents. Data collection techniques were surveys and questionnaires. Data were analyzed using multiple linear regression analysis with SPSS version 25 tools. The t-test results show that competitive advantage positively affects entrepreneurial success, while financial literacy does not. The results of the f-test show that the variables of competitive advantage and financial literacy positively affect entrepreneurial success. Keywords: entrepreneurial success, competitive advantage, financial literacy, batik SMEs
微型、小型和中型企业的成功受到多个内部和外部因素的影响。本定量研究旨在分析竞争优势和金融知识对哲帕拉和库都斯蜡染中小微企业创业成功的影响。研究对象为哲帕拉和库都斯的蜡染中小微企业主,样本量为 44 名受访者。数据收集技术为调查和问卷。数据采用 SPSS 25 版工具进行多元线性回归分析。t 检验结果表明,竞争优势会对创业成功产生积极影响,而财务知识则不会。f 检验结果表明,竞争优势和金融知识这两个变量对创业成功有积极影响。关键词:创业成功;竞争优势;金融知识;蜡染中小企业
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引用次数: 0
Gross Up For PPH 21 Cuts: Is it the Suitable Solution? 为 PPH 21 削减毛额:这是合适的解决方案吗?
Pub Date : 2024-06-04 DOI: 10.18502/kss.v9i17.16374
Zuliyati, Alfiyani Nur Hidayanti, Naila Rizki, Nafi' Inayati, Dian Wis, Mochammad Edris
Implementing good university governance in totality and consistency in the academic field is essential. Finance, human resources, and accountability are important elements of higher education governance. This study aims to determine the the calculation of PTKP and the reporting of Article 21 Income Tax, as well as steps that must be taken when there is an error in reporting Article 21 Income Tax by MSE employees under the XYZ Foundation. This study uses primary data. Data has been collected and then analyzed to find out various calculations, namely the net method, gross method, and gross-up method. Results show that the calculation of the Gross-Up Income Tax Method article 21 for employees according to PSAK 46 to minimize Corporate Income Tax is very appropriate as a solution for taxpayers and the XYZ Foundation. Keywords: PPh 21; Gross Up; Personal Taxpayer; KUP
在学术领域全面、一致地实施良好的大学治理至关重要。财务、人力资源和问责制是高等教育管理的重要因素。本研究旨在确定 XYZ 基金会下属 MSE 员工的 PTKP 计算和第 21 条所得税申报,以及在第 21 条所得税申报出现错误时必须采取的措施。本研究使用原始数据。收集数据后进行分析,以找出各种计算方法,即净额法、总额法和加总法。结果表明,根据 PSAK 46 计算员工第 21 条所得税的 "加总所得税法 "是非常适合纳税人和 XYZ 基金会的解决方案。关键词个人所得税第 21 条;加总;个人纳税人;KUP
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引用次数: 0
The Effect of Pandawa Service Quality and Switching Cost on Loyalty of National Health Insurance Participants 潘达瓦服务质量和转换成本对国民健康保险参保者忠诚度的影响
Pub Date : 2024-06-04 DOI: 10.18502/kss.v9i17.16349
Syarifatun Karuniaekawati, Mochamad Edris, Sutono
Social Security Administrator (Badan Penyelenggara Jaminan Sosial, BPJS) for Health is a national health insurance. The variable “Loyalty” needs to be researched for the continuity of programs of the National Health Insurance (Jaminan Kesehatan Nasional, JKN) through participants’ satisfaction. With the occurrence of COVID-19, BPJS Kesehatan made innovation by opening a non-face-to-face channel service via WhatsApp known as Pandawa. The presence of COVID-19 has reduced the use of healthcare services in the JKN program, so there is a need for a study of the effect of switching costs on the loyalty of JKN participants. This research was conducted by distributing questionnaires via Google form to JKN participants who accessed Pandawa in October 2023, totaling 148 respondents. The novelty of this research is that innovation in membership administration services carried out by the Pandawa is still rarely studied. Smart PLS is used as a test tool with Pandawa service quality results which influence satisfaction and loyalty. It shows that good service quality will increase satisfaction and loyalty. Switching costs impact satisfaction but do not influence loyalty. JKN participants who switch to other healthcare service financing are not related to loyalty but to satisfaction. Keywords: Service quality, Switching Cost, Loyalty, JKN, Pandawa, Satisfaction
医疗社会保障管理机构(Badan Penyelenggara Jaminan Sosial,BPJS)是一个全国性的医疗保险机构。为了使国家健康保险(Jaminan Kesehatan Nasional,JKN)项目的连续性,需要通过参与者的满意度对变量 "忠诚度 "进行研究。随着 COVID-19 的出现,BPJS Kesehatan 进行了创新,通过 WhatsApp 开通了一种名为 Pandawa 的非面对面渠道服务。COVID-19 的出现减少了 JKN 计划中医疗服务的使用,因此有必要研究转换成本对 JKN 参与者忠诚度的影响。本研究通过谷歌表格向 2023 年 10 月访问潘达瓦的 JKN 参与者发放调查问卷,受访者共计 148 人。本研究的新颖之处在于,潘达瓦在会员管理服务方面的创新仍鲜有研究。智能 PLS 被用作测试工具,对影响满意度和忠诚度的潘达瓦服务质量结果进行测试。结果表明,良好的服务质量会提高满意度和忠诚度。转换成本会影响满意度,但不会影响忠诚度。JKN 参与者转向其他医疗服务融资与忠诚度无关,但与满意度有关。关键词服务质量 转换成本 忠诚度 JKN Pandawa 满意度
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引用次数: 0
Quadrilateral Brand: The Journey of Brand Trust in Building Brand Equity 四边形品牌:建立品牌资产的品牌信任之旅
Pub Date : 2024-06-04 DOI: 10.18502/kss.v9i17.16322
Dina Lusianti, Indah Dwi Prasetyaningrum, Pipit Sundari
This study aims to analyze the role of brand trust as a mediator in building brand equity with the structural equation model on bottled water objects with a high product price value, and it is believed that the Quadrilateral Brand is a powerful brand strategy. The sample in this study was consumers of drinking water AQUA brand in the market in Central Java, Indonesia. Using a sample of 449 respondents, research on Quadrilateral Brand proves that brand equity can be formed from the positive and significant influence of brand authenticity, brand awareness, and the mediating role of brand trust. This research showed that brand trust can mediate the indirect impact of brand authenticity and brand awareness on brand equity. Keywords: quadrilateral brand, brand authenticity, brand awareness, brand trust, brand equity
本研究旨在利用结构方程模型分析品牌信任作为建立品牌资产的中介因素在产品价格价值较高的瓶装水对象中的作用,并认为四边形品牌是一种强有力的品牌战略。本研究的样本是印度尼西亚中爪哇市场上 AQUA 品牌饮用水的消费者。通过对 449 名受访者的抽样调查,对四边形品牌的研究证明,品牌资产可以通过品牌真实性、品牌知名度以及品牌信任的中介作用产生积极而显著的影响。该研究表明,品牌信任可以调节品牌真实性和品牌知名度对品牌资产的间接影响。关键词:四方品牌;品牌真实性;品牌意识;品牌信任;品牌资产
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引用次数: 0
Green Business: A Review based Green HRM 绿色企业:基于绿色人力资源管理的回顾
Pub Date : 2024-06-04 DOI: 10.18502/kss.v9i17.16375
Agung Subono, Ullya Kurnisa
The idea of a green company has been around since the 1980s. Thinking about the availability of high-quality natural and organic foods in a way that benefits the company, serves consumers, and preserves nature in business processes. “Green not (only) for profit” needs an understanding of related technological literacy in the era of society 5.0. by creating green product innovations. This review article identifies how corporations (Small and Medium Enterprises /SMEs) today develop human resource policies to support Green Business and create Green Product Innovations. There are six Propositions based on theory and research in this article: the direct and simultaneous effect of green HRM and green management on green business processes and green product innovations. Future research in this area also will be discussed. Keywords: green business process, green HRM practices, green management, green product innovations
绿色公司的理念早在 20 世纪 80 年代就已出现。在企业经营过程中,以有利于企业、服务消费者和保护自然的方式,思考如何提供高品质的天然有机食品。"绿色不(仅)为盈利 "需要了解社会 5.0 时代的相关技术素养,通过创造绿色产品创新。这篇评论文章探讨了当今企业(中小型企业/SMEs)如何制定人力资源政策,以支持绿色业务和创造绿色产品创新。本文基于理论和研究提出了六个命题:绿色人力资源管理和绿色管理对绿色业务流程和绿色产品创新的直接和同步影响。此外,还将讨论该领域的未来研究。关键词:绿色业务流程;绿色人力资源管理实践;绿色管理;绿色产品创新
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引用次数: 0
Can Work Motivation Strengthen Citizens' Behavior in Old Organizations? Work Environment and Career Development Approach 工作激励能否加强老组织中公民的行为?工作环境与职业发展方法
Pub Date : 2024-06-04 DOI: 10.18502/kss.v9i17.16324
Riska Putri Dewi Setianingrum, Dina Lusianti, Keke Tamara Fahira
This study aims to determine the influence of the work environment and career development on Organizational Citizenship Behavior (OCB) through work motivation as an intervening variable at Percetakan Menara Kudus. The study uses quantitative methods with the object of research at Percetakan Menara Kudus. The research sample consisted of 103 respondents using a purposive sampling technique with the criteria of employees who have worked for at least one year at Percetakan Menara Kudus. The data analysis method used was Partial Least Square (PLS), operated using the SmartPLS version 3.0 program. The study results show that the work environment and career development each positively and significantly affect work motivation. The work environment and career development do not affect OCB. Another result of this research is that work motivation positively and significantly affects OCB. Apart from that, research also shows that work motivation can be an intervening variable in the work environment and for career development on OCB as well. Keywords: work environment, career development, work motivation, organizational citizenship behavior
本研究旨在通过工作动机这一干预变量,确定工作环境和职业发展对 Percetakan Menara Kudus 公司组织公民行为(OCB)的影响。研究采用定量方法,研究对象是 Percetakan Menara Kudus 公司。研究样本包括 103 名受访者,采用目的性抽样技术,标准是在 Percetakan Menara Kudus 工作至少一年的员工。采用的数据分析方法是偏最小二乘法(PLS),使用 SmartPLS 3.0 版程序进行操作。研究结果表明,工作环境和职业发展对工作动机都有积极而显著的影响。工作环境和职业发展并不影响 OCB。本研究的另一项结果是,工作动机对 OCB 有积极而显著的影响。此外,研究还表明,工作动机可以作为工作环境和职业发展对 OCB 的干预变量。关键词:工作环境、职业发展、工作动机、组织公民行为
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引用次数: 0
The Impact of Financial Literacy, FinTech Utilization, and Literacy of Risk in FinTech on MSMEs Business Continuity in Yogyakarta 金融扫盲、金融科技利用和金融科技风险扫盲对日惹中小微企业业务连续性的影响
Pub Date : 2024-06-04 DOI: 10.18502/kss.v9i17.16383
Elma Ayu Aprialita, Wika Harisa Putri, Handoko Arwi Hasthoro
Micro, Small, and Medium Enterprises (MSMEs) can face significant challenges, including financial interruptions, operational hazards, and inadequate financial management. The government’s efforts to safeguard the sustainability of MSMEs include implementing priority support programs, providing working capital credit, and promoting their digitalization. Risk considerations impede the successful adoption of financial technology (FinTech), presenting obstacles to company continuity. This study aims to ascertain the impact of financial literacy, FinTech utilization, and literacy of risk in FinTech on the continuity of MSMEs in Yogyakarta. One hundred twelve samples of the entrepreneurs in Yogyakarta were acquired using a nonprobability sampling technique. However, after implementing rigorous data purification methods, only 100 sample replies were deemed suitable for data processing. The data from the investigations were examined using multiple linear regression. The study’s findings suggest that the introduction of FinTech-based partial assessments for financial literacy and literacy of risk in FinTech significantly affects the ability of small companies in Yogyakarta to continue their economic operations. Conversely, the utilization of FinTech has little impact on the uninterrupted operation of MSMEs in Yogyakarta. Keywords: business continuity, MSMEs, financial literacy, financial technology
微型、小型和中型企业(MSMEs)可能面临重大挑战,包括资金中断、运营危险和财务管理不完善。政府为保障中小微企业的可持续发展所做的努力包括实施优先支持计划、提供营运资本信贷以及促进其数字化。风险因素阻碍了金融科技(FinTech)的成功应用,给公司的持续发展带来了障碍。本研究旨在确定金融知识、金融科技利用率和金融科技风险知识对日惹中小微企业持续发展的影响。本研究采用非概率抽样技术,从日惹的 112 名企业家中抽取样本。然而,在采用严格的数据净化方法后,只有 100 份样本回复被认为适合进行数据处理。调查数据采用多元线性回归法进行检验。研究结果表明,在金融科技中引入基于金融科技的金融知识和风险知识的部分评估,会对日惹小型公司的经济运营能力产生重大影响。相反,利用金融科技对日惹中小微企业的不间断运营影响不大。关键词:业务连续性、中小微企业、金融知识、金融科技
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引用次数: 0
The Effect of Compensation and Work Motivation on Employee Work Productivity through Employee Satisfaction As an Intervening Variable at PT. Tarindo 3 Juwana Pati 以 PT.Tarindo 3 Juwana Pati 公司员工满意度为干预变量,研究薪酬和工作激励对员工工作效率的影响》(The Effect of Compensation and Work Motivation on Employee Work Productivity through Employee Satisfaction As an Intervening Variable at PT.Tarindo 3 Juwana Pati
Pub Date : 2024-06-04 DOI: 10.18502/kss.v9i17.16318
Na'immia Nur Hidayah, Noor Indah Rahmawati, Dian Wismar'ein
This study aims to analyze the effect of compensation and work motivation on employee work productivity through employee satisfaction as an intervening variable at PT. Tarindo 3 Juwana Pati. The research adopts a quantitative approach, with a sample of 115 respondents obtained through a saturated sampling technique. Data were analyzed using the SEM (Structural Equation Modeling) analysis techniques with the AMOS 24 program. Based on the results of the study it can be concluded that: (1) Compensation has a positive and significant effect on employee satisfaction; (2) Work motivation has a negative but not significant effect on employee satisfaction; (3) Compensation has a positive and significant effect on employee work productivity; (4) Work motivation has a positive and significant effect on employee work productivity; (5) Employee satisfaction has a positive and significant effect on employee work productivity; (6) Employee satisfaction cannot be a mediation of compensation on employee work productivity; and (7) Employee satisfaction cannot be a mediation of work motivation on employee work productivity PT. Tarindo 3 Juwana Pati. Keywords: compensation, work motivation, employee work productivity, employee satisfaction
本研究旨在以 PT.Tarindo 3 Juwana Pati 公司员工的满意度为干预变量,分析薪酬和工作激励对员工工作效率的影响。Tarindo 3 Juwana Pati 公司的员工满意度作为干预变量,分析薪酬和工作激励对员工工作效率的影响。研究采用定量方法,通过饱和抽样技术获得 115 个受访者样本。使用 AMOS 24 程序的 SEM(结构方程模型)分析技术对数据进行了分析。根据研究结果,可以得出以下结论(1) 薪酬对员工满意度有积极而显著的影响;(2) 工作动机对员工满意度有消极但不显著的影响;(3) 薪酬对员工工作效率有积极而显著的影响;(4) 工作动机对员工工作效率有积极而显著的影响;(5) 员工满意度对员工工作效率有积极而显著的影响;(6) 员工满意度不能成为薪酬对员工工作效率的中介;(7) 员工满意度不能成为工作动机对员工工作效率的中介。Tarindo 3 Juwana Pati。关键词:报酬、工作动机、员工工作效率、员工满意度
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引用次数: 0
Optimizing the Management of Village-owned Enterprises to Increase the Village's Original Income toward Independent Villages in Jepara Regency 优化村办企业管理,增加村庄原有收入,走向哲帕拉县的独立村庄
Pub Date : 2024-06-04 DOI: 10.18502/kss.v9i17.16313
Zuli Lestari, Supriyono, Mochamad Edris
Village-owned Enterprises (BUM Desa) are businesses owned and established by the village. The aim of establishing Village-owned Enterprises includes increasing the Village’s Original Income by exploiting the potential in the village. BUM Desa in the Jepara Regency was created in 2012, however, based on the results of classification of the development of BUM Desa in 2023 from 184 BUM Desa in the Regency Jepara only, there are 10 BUM Desa in the advanced category. Problems faced by BUM Desa in the Regency Jepara are the average development of BUM Desa in category base and growth, less than optimal management of BUM Desa, insignificant contribution of BUM Desa to Village Original Income, and not yet visible impact of BUM Desa on village independence. Therefore, optimizing the management of BUM Desa is necessary to increase Village Original Income. This research aims to determine the optimization of BUM Desa management in Jepara Regency, to find out the supporting and inhibiting factors in the direction of BUM Desa in Jepara Regency, and to find out the strategies used to optimize the management of BUM Desa to increase Village Original Income toward an independent village. The research method used is descriptive qualitative with data collection through interviews, observation, and documentation. The data analysis technique was SWOT analysis. The research results show that the management of BUM Desa in the Regency Jepara according to the optimization concept is still not maximized because of supporting and inhibitor factors in the management of BUM Desa in the Regency Jepara. SWOT analysis results show that the strategies that can be implemented to optimize the management of BUM Desa in Jepara Regency are optimizing business promotion by using information technology, building good cooperation with BUM Desa business partners, developing new business units by utilizing village potential, increasing the professionalism of BUM Desa management through education and training, capital support from the District Government and Village Government, utilizing marketing networks both online and offline in introducing and marketing products and new business. Keywords: BUM Desa management, Village Original Income, Independent Village
村办企业(BUM Desa)是由村庄拥有和建立的企业。建立村办企业的目的包括通过挖掘村庄的潜力来增加村庄的原始收入。哲帕拉县的 BUM Desa 创建于 2012 年,但根据 2023 年 BUM Desa 的发展分类结果,仅哲帕拉县的 184 家 BUM Desa 中,就有 10 家 BUM Desa 属于高级类别。哲帕拉县的 BUM Desa 面临的问题是:BUM Desa 在类别基础和增长方面发展一般,BUM Desa 的管理不够优化,BUM Desa 对村庄原始收入的贡献不大,BUM Desa 对村庄独立的影响尚不明显。因此,有必要优化 BUM Desa 的管理,以增加村庄的原始收入。本研究旨在确定哲帕拉县 BUM Desa 管理的优化情况,找出哲帕拉县 BUM Desa 发展方向的支持和抑制因素,并找出优化 BUM Desa 管理以增加村庄原始收入、实现村庄独立的策略。研究采用描述性定性研究方法,通过访谈、观察和文献收集数据。数据分析技术是 SWOT 分析法。研究结果表明,由于哲帕拉县 BUM Desa 管理中的支持因素和抑制因素,哲帕拉县 BUM Desa 根据优化理念进行的管理仍未实现最大化。SWOT 分析结果表明,哲帕拉县 BUM Desa 管理优化可实施的战略包括:利用信息技术优化业务推广;与 BUM Desa 商业伙伴建立良好合作关系;利用村庄潜力开发新业务单元;通过教育和培训提高 BUM Desa 管理人员的专业水平;区政府和村政府提供资金支持;利用在线和离线营销网络介绍和营销产品及新业务。关键词BUM Desa 管理;村庄原始收入;独立村庄
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引用次数: 0
The Role of Stakeholders in Accelerating Halal Certification for SMEs 利益相关者在加速中小型企业清真认证中的作用
Pub Date : 2024-06-04 DOI: 10.18502/kss.v9i17.16321
Nyata Nugraha, Samani, Andriyan Eka Sapta, Iwan Budiyono, Siti Hasanah, Nur Maziyah Ulya, Suryani Sri Lestari, Atif Windawati, Mella Katrina Sari, Rola Nurul Fajria
In today’s business landscape, sustainability is imperative for all companies, including Small and Medium-sized Enterprises (SMEs) operating in the food and beverage sector. Specifically, businesses in this sector in Indonesia face the imminent deadline of October 17, 2024, stipulated by Law Number 33 of 2014 concerning Halal Product Guarantees and its derivative regulations. Compliance with these regulations requires SMEs to obtain halal certification, failure of which could jeopardize their business continuity. Despite the significance of halal certification, the number of certified SMEs in Indonesia remains limited. This research endeavors to identify alternative solutions to encourage more SMEs to register their products for halal certification. Employing a qualitative research approach with Interpretative Phenomenological Analysis (IPA), the study involved seven informants, including representatives from SMEs, government officials, a Halal Auditor, and individuals from Sharia Banking. The findings underscore the necessity for comprehensive support to facilitate SMEs in obtaining halal certification. This includes streamlining bureaucratic processes, offering financial assistance, and providing human resources. Collaboration among the government, academic institutions, and the community is crucial in this regard. The study reveals that SMEs require assistance in navigating bureaucratic hurdles, financial support, and human resources. To expedite the halal certification process, it is essential for the government to enact regulations that simplify the certification requirements for SMEs, ensuring compliance without compromising consumer trust. Given the financial constraints faced by SMEs during the certification process, financial aid from the government, academic institutions, and the community is pivotal. Additionally, the provision of competent human resources poses a significant challenge for SMEs, necessitating collaborative efforts from the government, academic institutions, and the community to address this hurdle effectively. In conclusion, this research not only highlights the challenges faced by food and beverage SMEs in obtaining halal certification but also underscores the need for coordinated efforts to support these businesses in their sustainability endeavors. Keywords: SMEs, sustainable business, halal certification, interpretative phenomenological analysis (IPA)
在当今的商业环境中,可持续发展对所有公司都至关重要,包括食品和饮料行业的中小型企业(SME)。具体而言,印尼该行业的企业面临着2014年第33号法律《清真产品保证法》及其衍生法规规定的2024年10月17日这一迫在眉睫的最后期限。遵守这些法规要求中小企业获得清真认证,否则将危及其业务的连续性。尽管清真认证意义重大,但印尼获得认证的中小企业数量仍然有限。本研究试图找出替代解决方案,以鼓励更多中小企业注册其产品的清真认证。研究采用了解释性现象学分析(IPA)的定性研究方法,涉及七位信息提供者,包括中小企业代表、政府官员、清真审计师和伊斯兰教银行业人士。研究结果表明,有必要为中小企业获得清真认证提供全面支持。这包括简化官僚程序、提供财政援助和人力资源。在这方面,政府、学术机构和社区之间的合作至关重要。研究显示,中小企业需要在官僚障碍、财政支持和人力资源方面得到帮助。为了加快清真食品认证进程,政府必须制定相关法规,简化对中小企业的认证要求,在确保合规的同时不损害消费者的信任。鉴于中小企业在认证过程中面临的资金限制,政府、学术机构和社区的财政援助至关重要。此外,提供有能力的人力资源也是中小企业面临的一个重大挑战,需要政府、学术机构和社会各界通力合作,才能有效解决这一障碍。总之,这项研究不仅强调了食品饮料中小企业在获得清真认证方面所面临的挑战,而且还强调了协调各方努力支持这些企业在可持续发展方面所做努力的必要性。关键词中小企业、可持续发展企业、清真认证、解释性现象分析(IPA)
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