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ANALISIS PEMASARAN OTAK-OTAK JUMBO IKAN TENGGIRI PADA UMKM PERMAI SARI KABUPATEN BANDUNG 对万隆区umkm permai sari的otak-otak特大鲭鱼的营销分析
Pub Date : 2024-05-09 DOI: 10.52061/ebi.v6i1.228
Junianto Junianto, Salmaa Ishma Hidayati, N. Nanang, Risma Febrianti, Mohamad Reza
Permai Sari’s MSME, which is located in the Kopo complex, is a micro, small and medium enterprise that sells products in the field of fish processing, namely grilled fish cake made from mackerel fish. Carrying out marketing analysis aims to find out how management and social processes occur in Permai Sari’s MSME. This research method uses a survey method. Sampling used purposive sampling. The data collected is primary data from interviews and secondary data taken from journals, books or other libraries. The results of this research show that the business of grilled fish cake  made from mackerel fish obtained an added value of IDR 47,000/kg of raw material. With a profit of IDR 41,390/kg. Permai Sari's MSME competitors in terms of selling otak-otak products are street vendors who don't sell every day. Determining product prices uses cost-plus pricing which aims to make a profit. The promotional methods used are word of mouth and through applications on the internet. Distribution of otak-otak products by leaving them in stores and selling directly to consumers. Analysis of product production using forecasting methods.
Permai Sari 的中小型微型企业位于 Kopo 建筑群内,是一家销售鱼类加工产品(即用鲭鱼制成的烤鱼饼)的中小型微型企业。进行营销分析的目的是了解 Permai Sari 的微型和中小型企业的管理和社会流程。本研究采用调查法。抽样采用目的性抽样。收集的数据主要来自访谈和从期刊、书籍或其他图书馆获取的二手数据。研究结果表明,用鲭鱼制作的烤鱼饼每公斤原材料的附加值为 47 000 印尼盾。利润为 41,390 印尼盾/公斤。Permai Sari 的中小微企业在销售 otak-otak 产品方面的竞争对手是街头小贩,他们并不是每天都在销售。产品价格的确定采用成本加成定价法,目的是赚取利润。使用的促销方法是口口相传和通过互联网应用。分销 otak-otak 产品,把产品留在商店里,直接卖给消费者。使用预测方法分析产品产量。
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引用次数: 0
PERAN KESADARAN DAN MORALITAS DALAM MEMBENTUK KEPATUHAN WAJIB PAJAK ORANG PRIBADI 意识和道德对纳税人遵纪守法的影响
Pub Date : 2024-05-09 DOI: 10.52061/ebi.v6i1.227
Anita Rakhman, K. N. L. Chamalinda
AbstrakPenelitian ini secara menyeluruh mengeksplorasi peran kesadaran dan moralitas dalam membentuk kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak (KPP) Pratama Bangkalan. Dengan menggunakan metode penelitian kualitatif deskriptif dan mewawancarai tujuh Wajib Pajak Orang Pribadi, hasilnya mengungkapkan bahwa mayoritas Wajib Pajak menunjukkan tingkat kesadaran dan kepatuhan yang tinggi dalam melaporkan pajak mereka. Meskipun demikian, temuan ini juga menyoroti fakta bahwa sebagian besar Wajib Pajak belum sepenuhnya memahami konsep dan implikasi moralitas pajak. Namun, setelah diberikan pemahaman yang lebih mendalam tentang moralitas pajak, mayoritas informan menyatakan bahwa hal tersebut berkaitan dan memengaruhi perilaku mereka untuk menjadi lebih tertib dalam membayar pajak. Mereka menyadari bahwa membayar pajak secara tepat adalah bagian integral dari tanggung jawab mereka sebagai warga negara yang taat hukum, serta sebagai kontribusi positif dalam pembangunan negara. Temuan ini menyoroti pentingnya pendidikan dan sosialisasi yang lebih luas mengenai moralitas pajak dalam upaya meningkatkan kepatuhan pajak secara sukarela di kalangan masyarakat.Kata kunci: Kesadaran Pajak, Moralitas Pajak, Kepatuhan Pajak. AbstractThis study comprehensively explores the role of awareness and morality in shaping the compliance of individual taxpayers at the Bangkalan Primary Tax Office (KPP) in Indonesia. Employing a descriptive qualitative research method and interviewing seven individual taxpayers, the findings reveal that the majority of taxpayers exhibit high levels of awareness and compliance in reporting their taxes. However, the study also highlights the fact that most taxpayers have not fully grasped the concept and implications of tax morality. Nevertheless, after being provided with a deeper understanding of tax morality, the majority of respondents stated that it is relevant and influences their behavior to become more diligent in paying taxes. They recognize that paying taxes correctly is an integral part of their legal responsibility as law-abiding citizens and as a positive contribution to nation-building. These findings underscore the importance of broader education and socialization on tax morality in efforts to enhance voluntary tax compliance among the public.Key words: Tax Awareness, Tax Morality, Tax Compliance.
摘要 本研究深入探讨了纳税意识和道德在影响 Pratama Bangkalan 税收服务局(KPP)纳税人遵纪守法方面所起的作用。研究采用描述性定性研究方法,对七名纳税人进行了访谈,结果显示大多数纳税人在纳税申报方面表现出较高的意识和遵从度。然而,研究结果也凸显了一个事实,即大多数纳税人并不完全理解纳税道德的概念和含义。然而,在对纳税道德有了更深入的了解后,大多数信息提供者表示,纳税道德与他们的行为有关,并影响着他们更加有序地纳税。他们认识到,合理纳税是他们作为守法公民不可或缺的责任,也是对国家发展的积极贡献。这些研究结果凸显了扩大税收道德教育和社会化的重要性,以努力提高公众的自愿纳税遵从度:纳税意识 税收道德 纳税遵从内容提要 本研究全面探讨了印尼邦卡兰初级税务局(KPP)的纳税意识和纳税道德对纳税人纳税遵从度的影响。研究采用描述性定性研究方法,对七位纳税人进行了访谈,结果显示大多数纳税人在纳税申报方面表现出较高的意识和遵从度。然而,研究也强调了一个事实,即大多数纳税人并没有完全掌握税收道德的概念和含义。尽管如此,在对纳税道德有了更深入的了解后,大多数受访者表示,纳税道德与他们的行为息息相关,并影响着他们更加勤勉地纳税。他们认识到,正确纳税是其作为守法公民的法律责任的组成部分,也是对国家建设的积极贡献。这些调查结果表明,在努力提高公众自愿纳税遵从度的过程中,开展更广泛的税务道德教育和社会化活动非常重要:纳税意识、纳税道德、纳税遵从。
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引用次数: 0
THE IMPACT OF NON-PERFORMING LOANS AND THE BI RATE ON RETURN ON ASSETS 不良贷款和生物利率对资产回报率的影响
Pub Date : 2024-05-09 DOI: 10.52061/ebi.v6i1.237
Faizal Rizky Yuttama
The increase in interest rates also brings changes in the management of funding sources and distribution of funds (credit). Changes in interest rates of course not only affect the profits generated by banks, but also how banks manage the interest income earned and interest paid. This research aims to determine the effect of non-performing loans (NPL) and the Bank Indonesia Interest Rate (BI Rate) on Return on Assets (ROA). The sample used in this research is state-owned banks listed on the Indonesian Stock Exchange (BEI) for the period 2020-2022. The research method used is an associative method with a quantitive approach. The data analysis technique used is multiple linear regression. The research results show that Non Performing Loans (NPL) have a negative and significant influence on Return on Assets (ROA) and the BI Rate has a negative and insignificant influence on Return on Assets (ROA).
利率的提高也带来了资金来源管理和资金(信贷)分配的变化。当然,利率的变化不仅会影响银行创造的利润,还会影响银行如何管理赚取的利息收入和支付的利息。本研究旨在确定不良贷款(NPL)和印度尼西亚银行利率(BI 利率)对资产回报率(ROA)的影响。本研究使用的样本是 2020-2022 年期间在印尼证券交易所(BEI)上市的国有银行。采用的研究方法是联想法和定量法。使用的数据分析技术是多元线性回归。研究结果表明,不良贷款(NPL)对资产回报率(ROA)有显著的负面影响,BI 率对资产回报率(ROA)有显著的负面影响。
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引用次数: 0
IMPLEMENTASI LEAN ACCOUNTING PADA PERUSAHAAN INDUSTRI 在工业企业中实施精益会计
Pub Date : 2024-05-09 DOI: 10.52061/ebi.v6i1.242
Aan Kanivia, Agung Supriyadi, Nidzma Adelia Putrie, Baby Bernadetha Puspita
The traditional accounting system that can no longer adjust to the industrial company system encourages the birth of lean accounting. Lean accounting is an approach created to support the development of lean manufacturing by using systems and methods created based on lean principles, namely Visual Performance Measurement, Continuous Improvement (CI), Value Stream Costing, and Target Costing. The writing of this article aims to find out how the implementation of lean accounting in industrial companies. The method used in this research is the literature study method. The results of this study state that the implementation of lean accounting in industrial companies has a positive impact on company performance so that companies can save costs, reduce waste, improve operational efficiency, and help companies make the right decisions with accurate information.Key words: Lean accounting, Visual Performance Measurement, Continuous Improvement (CI), Value Stream Costing, and Target Costing.
传统会计制度已无法适应工业企业制度,这促使精益会计应运而生。精益会计是一种支持精益生产发展的方法,它使用基于精益原则创建的系统和方法,即可视化绩效测量、持续改进(CI)、价值流成本法和目标成本法。本文旨在了解工业企业如何实施精益会计。本研究采用的方法是文献研究法。研究结果表明,精益会计在工业企业中的实施对企业绩效有积极影响,企业可以节约成本、减少浪费、提高运营效率,并有助于企业通过准确的信息做出正确的决策:精益会计、可视化绩效衡量、持续改进(CI)、价值流成本法和目标成本法。
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引用次数: 0
STRATEGI PEMASARAN DIGITAL DAN PENDISTRIBUSIAN BATIK TULIS DI KALANGAN MASYARAKAT: STUDY KASUS DESA GAMEL MELALUI SORUM ASOFA CIREBON 数字营销战略与蜡染图利在社区中的传播:通过苏鲁姆-阿索法-井里汶对加梅尔村的案例研究
Pub Date : 2024-05-09 DOI: 10.52061/ebi.v6i1.235
Rina Ari Pratiwi, Susan Santi Susanti, Dini Selasi Dini
In distributing written batik, a batik craftsman in Gamel Village needs to have a digital marketing strategy through Sorum Asofa to develop batik cloth more widely in order to preserve batik culture in Cirebon. After the process of distributing written batik cloth from craftsmen, sorum asofa will be redistributed in the form of more creative products. Sorum Asofa's digital marketing strategy process promotes its products by utilizing social media (online) through applications such as Shopee, TikTok Shop, Lazada, and Tokopedia. Apart from that, Sorum Asofa also promotes its products offline (directly) so that innovation is needed that is in line with current technological developments. this this. Written batik is one of the regional cultural heritages that must be preserved both with more modern and traditional processes, so digital marketing has a very important role in preserving regional culture with more modern innovations among local communities and the manufacturing process is different from stamped batik, and mixed batik.Key words: Marketing,  Distribution, Handmade Batik, Sorum Asofa   
在分发书面蜡染布的过程中,加梅尔村的蜡染工匠需要通过 Sorum Asofa 制定数字营销战略,以便更广泛地开发蜡染布,从而保护井里汶的蜡染文化。在分发手工艺人的书面蜡染布之后,Sorum Asofa 将以更多创意产品的形式进行再分发。Sorum Asofa 的数字营销策略是通过 Shopee、TikTok Shop、Lazada 和 Tokopedia 等应用程序,利用社交媒体(在线)推广其产品。除此之外,Sorum Asofa 还在线下(直接)推广其产品,因此需要与当前技术发展相适应的创新。书面蜡染是地区文化遗产之一,必须以更现代和传统的工艺加以保护,因此,数字营销在保护地区文化方面发挥着非常重要的作用,在当地社区中进行更现代的创新,其制造工艺不同于印花蜡染和混合蜡染:营销、分销、手工蜡染、苏伦阿索法
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引用次数: 0
PENGARUH KINERJA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK MELALUI UKURAN PERUSAHAAN PADA PERUSAHAAN LQ45 DI IDX 公司业绩对 IDX 中 LQ45 公司通过公司规模避税的影响
Pub Date : 2024-05-09 DOI: 10.52061/ebi.v6i1.229
Diar Aprilliana, Ombih Ajitama, Rizal Rachman, Puji Wahono, Indra Pahala
This study is to determine the effect of company performance on tax avoidance seen from liquidity, profitability and company size which is used as mediation in tax avoidance. The samples used in this study are LQ45 companies listed on the Indonesia Stock Exchange in 2018 - 2022. The results of this study indicate that profitability and liquidity have no positive effect on tax avoidance. However, profitability and liquidity have a positive effect on company size. Meanwhile, company size does not mediate profitability and liquidity on tax avoidance in LQ45 companies listed on the Indonesia Stock Exchange.Key words: Tax Avoidence, Firm size, Liquidity, Profitability 
本研究旨在从作为避税中介的流动性、盈利能力和公司规模来确定公司业绩对避税的影响。本研究使用的样本是 2018 - 2022 年在印度尼西亚证券交易所上市的 LQ45 家公司。研究结果表明,盈利能力和流动性对避税没有积极影响。然而,盈利能力和流动性对公司规模有积极影响。同时,在印度尼西亚证券交易所上市的 LQ45 公司中,公司规模对盈利能力和流动性对避税没有中介作用:避税 公司规模 流动性 盈利能力
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引用次数: 0
PENGARUH PROMOSI TERHADAP KEBERHASILAN USAHA PELAKU UMKM 宣传对乌姆克姆行动者商业成功的影响
Pub Date : 2024-05-09 DOI: 10.52061/ebi.v6i1.243
D. Purnamasari, Sitta Nur Hajijah, Ibrahim Rasyid Ridho Rusydi, Amroni Amroni
The development of micro, small and medium enterprises (MSMEs) has recently attracted theattention of the government, the local government has a very strategic role in growing thedevelopment of regional MSMEs, especially the Cirebon City Government. This study aims todetermine the influence of food product marketing on the business success of MSME actors.This research sample was obtained using purposive sampling techniques on food MSME actorslocated in the SME Mall in Cirebon city with a total of 55 people. Data collection usingGoogle Form questionnaire. This study used quantitative analysis with validity test, reliabilitytest, simple linear regression analysis test, partial test (T Test), coefficient of determination.The results showed that product marketing had a positive and significant effect on businesssuccess. The percentage of influence of food product marketing on the success of MSMEbusinesses in the SME Mall in Cirebon city can be interpreted that 30.2% and 69.8% areinfluenced by other variables that are not in the study.Keywords: product marketing, success, msme
微型、小型和中型企业(MSMEs)的发展最近引起了政府的关注,地方政府在地区微型、小型和中型企业的发展中扮演着非常重要的战略角色,尤其是井里汶市政府。本研究旨在确定食品营销对中小微企业经营成功的影响。本研究采用目的性抽样技术,对位于井里汶市中小微企业购物中心的食品中小微企业经营者进行抽样调查,共抽取 55 人。使用谷歌问卷收集数据。本研究采用定量分析,包括有效性检验、可靠性检验、简单线性回归分析检验、部分检验(T 检验)、决定系数。食品营销对井里汶市中小型企业购物中心中小型企业成功的影响百分比可以解释为 30.2%和 69.8%受到研究中没有的其他变量的影响。
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引用次数: 0
SISTEM PELAPORAN PENCATATAN AKUNTANSI ATAS PENDAPATAN PAJAK KENDARAAN BERMOTOR DENGAN MENGGUNAKAN METODE CASH BASIS PADA LAYANAN SAMSAT KELILING 移动三卫星服务公司采用收付实现制方法的机动车辆税收会计报告系统
Pub Date : 2024-05-09 DOI: 10.52061/ebi.v6i1.225
T. Turini, M. Hatta, Nurul Fanisa
AbstractRegional Revenue Management Center for Kab. Cirebon 1 Sumber is the center of an organization or agency that is under the local government which has responsibility for receiving regional revenues through coordinating and collecting taxes, levies, tax sharing, balancing funds and others. This study aims to design, implement, analyze, and implement.The data collection methodology used in a study is observation. The system used in this application program is PHP (Hypertext Preprocessor) as the web, MySQL as the database design, using the Google Chrome browser and using a cash-based method (cash basis). In reporting daily receipts at the central office for regional revenue management in the Cirebon Regency, 1 source is still using the manual, namely using HVS paper, there is accumulation of files, data recording errors, and in making reports less efficient and effective. cirebon 1 source is illustrated by using a running flowchart accompanied by explanatory narration, then made computerized into a flowmap to be applied to the system so as to minimize the occurrence of human errors, file stacking, lost data, to be more efficient and effective. Keywords: Income, Motor Vehicle Tax, Cash Basis, Mobile Samsat
摘要 卡博地区收入管理中心是一个隶属于地方政府的组织或机构。该中心是隶属于地方政府的一个组织或机构,负责通过协调和征收税款、税收、分税制、平衡基金等方式获得地区收入。本研究旨在设计、实施、分析和执行。研究中使用的数据收集方法是观察法。本应用程序使用的系统是以 PHP(超文本预处理器)作为网页,以 MySQL 作为数据库设计,使用谷歌 Chrome 浏览器,并采用基于现金的方法(收付实现制)。在报告井里汶地区收入管理中央办公室的日常收入时,1 个来源仍在使用手工操作,即使用 HVS 纸张,存在文件堆积、数据记录错误,以及在制作报告时效率和效果较低的问题。井里汶 1 个来源通过使用附有解释性叙述的运行流程图进行说明,然后将其计算机化为流程图,应用到系统中,从而最大限度地减少人为错误、文件堆积、数据丢失的发生,以提高效率和效果。关键词收入、车船税、现金基础、移动 Samsat
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引用次数: 0
UPAYA DISIPLIN KERJA, MOTIVASI, DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA PADA PT KARYADIBYA MAHARDIKA 工作纪律、工作动力和工作环境对 PT KARYADIBYA MAHARDIKA 工作满意度的影响
Pub Date : 2024-05-09 DOI: 10.52061/ebi.v6i1.199
Asnita Putri Syafrizal, Dewi Yulianti Pratama, N. Hasna, Sifa Fauziah, Vip Paramarta
Penelitian ini bertujuan untuk mendalami hubungan antara disiplin kerja, motivasi, dan lingkungan kerja terhadap kepuasan kerja karyawan di PT Karyadibya Mahardika dengan menggunakan pendekatan kualitatif. Metode penelitian ini melibatkan pengumpulan data melalui wawancara mendalam dengan sejumlah karyawan serta observasi langsung di lingkungan kerja perusahaan. Analisis data dilakukan dengan menggunakan pendekatan kualitatif deskriptif, di mana temuan dan pola-pola yang muncul dari wawancara dan observasi dianalisis untuk memahami pengaruh disiplin kerja, motivasi, dan lingkungan kerja terhadap kepuasan kerja karyawan. Hasil penelitian menunjukkan bahwa faktor disiplin kerja yang terjaga, motivasi yang terus mendorong, dan lingkungan kerja yang kondusif sangat berpengaruh dalam membentuk kepuasan kerja karyawan di PT Karyadibya Mahardika. Informasi yang diperoleh dari penelitian ini diharapkan dapat memberikan wawasan mendalam kepada manajemen perusahaan untuk mengembangkan strategi yang lebih baik dalam meningkatkan kepuasan kerja karyawan, yang pada gilirannya dapat meningkatkan produktivitas dan kinerja organisasi secara keseluruhan.Kata kunci: Disiplin Kerja, Motivasi, Lingkungan Kerja, Kepuasan, SDM
本研究旨在采用定性方法,探讨工作纪律、激励和工作环境与 PT Karyadibya Mahardika 公司员工工作满意度之间的关系。这种研究方法包括通过对一些员工的深入访谈以及在公司工作环境中的直接观察来收集数据。数据分析采用描述性定性方法,通过分析访谈和观察中得出的结论和模式,了解工作纪律、激励和工作环境对员工工作满意度的影响。结果表明,在 PT Karyadibya Mahardika 公司,保持工作纪律、持续鼓励的动机和有利的工作环境等因素对员工工作满意度的形成有很大影响。本研究获得的信息有望为公司管理层提供深入的见解,以制定更好的战略来提高员工的工作满意度,进而提高生产率和组织的整体绩效:工作纪律、激励、工作环境、满意度、人力资源
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引用次数: 0
MANAJEMEN MUTU SUMBER DAYA MANUSIA DI UNIT REKAM MEDIS RUMAH SAKIT KHUSUS PARU KABUPATEN KARAWANG BELAS KATA 位于卡拉旺第十五区肺病医院医疗记录单元的人力资源管理
Pub Date : 2023-05-03 DOI: 10.52061/ebi.v5i1.114
Dewi Yulianti Pratama, Dety Mulyanti
Keberadaan unit rekam medis pada suatu rumah sakit sangat penting. Hal ini karena sebagai sumber informasi yang berasal dari data rekam medis, oleh sebab itu perlu adanya manajemen mutu yang baik dalam penggelolaan rekam medis sehingga dapat digunakan sebagai landasan perencanaan dan untuk menilai kinerja unit pelayanan medis. Permasalahan pengelolaan rekam medis masih terjadi di Rumah Sakit Khusus Paru Kabupaten Karawang yaitu penempatan petugas rekam medis belum sesuai dengan kompetesinya. Tujuan dari penelitian ini adalah mengetahui bagaimana penerapan manajemen mutu Sumber daya Manusia di unit rekam medis Rumah Sakit Khusus Paru Kabupaten Karawang. Penelitian ini adalah kualitatif dengan menggunakan pendekatan studi kasus (Case Study). Informan utama yang dipilih oleh peneliti terdiri 2 koordinator pengelolaan rekam medis dan Informan Triangulasi terdiri dari Manajer Unit Rekam Medis Staf rekam medis. dan PPSDM. Cara pengumpulan data menggunakan teknik wawancara terstruktur. Hasil penelitian menunjukan Rumah Sakit Khusus Paru Kabupaten Karawang telah melakukan perencanaan terhadap rekrutmen petugas rekam medis dengan baik. Pelaksanaan Monitoring dari perencanan karyawan, SOP dan sarana prasarana telah di secara berkala yakni harian, bulanan dan tahunan. Identifikasi dari permasalahan yang timbul adalah kedisiplinan, loyalitas, ketelitian.Tindakan dan solusi yang telah dilakukan adalah mendapatkan surat peringatan (SP), pemotongan insentif.Kata kunci: Rekam Medis, Petugas, Manajemen Mutu
医院记录单位的存在是非常重要的。这是因为信息的来源来自医疗记录数据,因此需要对医疗记录的展开进行良好的质量管理,以便用于规划和评估医疗服务单位的表现。卡拉旺县一家特殊医院的医疗记录管理问题仍然存在,即其人员的安置还不够。本研究的目的是了解如何将人力资源质量管理应用于卡拉旺县医院的医疗记录单元。本研究采用案例研究方法进行定性研究。研究人员选择的主要线人包括两名医疗记录管理协调员和一名分析人员,其中包括医疗记录工作人员记录部门的经理。和PPSDM。使用结构化面试技术收集数据的方法。调查显示,卡拉旺县的一家特殊肺病医院一直在仔细计划招募医务人员。员工调动、SOP和基础设施的监测定期进行,即每日、每月和年度。发现问题的关键是纪律、忠诚和严谨性。所采取的行动和解决方案是获得警告(SP),削减激励措施。关键词:医疗记录,警官,质量管理
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引用次数: 0
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