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All Journal International Journal of Artificial Intelligence Research Jurnal Ilmiah Ecosystem Journal of Environmental Science and Sustainable Development Indonesian Journal of Business and Management Jurnal Ilmu dan Teknologi Peternakan Terpadu (JITPU) Bosowa Journal of Education Eduvest - Journal of Universal Studies The Eastasouth Management and Business West Science Interdisciplinary Studies JPNM : Jurnal Pustaka Nusantara Multidisiplin West Science Interdisciplinary Studies Jurnal Pengabdian Sosial Jurnal Penelitian Pendidikan Indonesia JUAN: Jurnal Pengabdian Nusantara Access: Journal of Accounting, Finance and Sharia Accounting Journal of Economy Business Development Atestasi : Jurnal Ilmiah Akuntansi

Setiawan, Lukman

Prodi Manajemen, Fakultas Ekonomi Dan Bisnis, Universitas Bosowa

Author-ID : 3386317

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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Analisis Pengaruh Pelatihan Dan Kompetensi Terhadap Kinerja Pegawai Pada Layanan Perpustakaan Umum Dinas Perpustakaan Dan Kearsipan Provinsi Sulawesi Selatan Rerung, Regifiantho Tandi; Saleh, Haeruddin; Setiawan, Lukman
Journal of Economy Business Development Vol. 3 No. 2 (2025): Journal of Economy Business Development, Agustus 2025
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v3i2.3256

Kinerja pegawai merupakan fondasi utama dalam memastikan keberlanjutan dan keberhasilan suatu organisasi, terutama pada sektor pelayanan publik seperti perpustakaan. Penelitian ini bertujuan untuk menganalisis pengaruh pelatihan dan kompetensi terhadap kinerja pegawai di Layanan Perpustakaan Umum Dinas Perpustakaan dan Kearsipan Provinsi Sulawesi Selatan. Pendekatan kuantitatif digunakan dengan metode survei, melibatkan 52 responden yang merupakan seluruh pegawai pada layanan tersebut. Pengumpulan data dilakukan melalui kuesioner yang telah diuji validitas dan reliabilitasnya. Analisis regresi linear berganda, uji hipotesis (uji t dan uji F), serta uji koefisien determinasi (R²) digunakan untuk mengolah data dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa pelatihan secara parsial tidak memiliki pengaruh signifikan terhadap kinerja pegawai, sementara kompetensi secara parsial berpengaruh positif dan signifikan. Lebih lanjut, secara simultan, pelatihan dan kompetensi bersama-sama memberikan pengaruh yang signifikan terhadap kinerja pegawai. Temuan ini mengindikasikan bahwa meskipun program pelatihan yang ada belum optimal, kompetensi yang dimiliki oleh individu pegawai merupakan determinan yang kuat dalam mencapai kinerja yang diharapkan. Oleh karena itu, penelitian ini merekomendasikan perlunya evaluasi mendalam terhadap efektivitas program pelatihan yang telah berjalan serta penguatan kompetensi pegawai sebagai prioritas utama untuk meningkatkan kualitas layanan. Employee performance is the main foundation in ensuring the sustainability and success of an organization, especially in public service sectors such as libraries. This study aims to analyze the effect of training and competence on employee performance at the Public Library Service of the Library and Archives Office of South Sulawesi Province. A quantitative approach with a survey method was used, involving 52 respondents who are all employees of the service. Data collection was carried out through a questionnaire that had been tested for its validity and reliability. Multiple linear regression analysis, hypothesis testing (t-test and F-test), and the coefficient of determination test (R2) were used to process the data with the help of the SPSS program. The results of this study indicate that training partially has no significant effect on employee performance, while competence partially has a positive and significant effect. Furthermore, simultaneously, both training and competence together have a significant effect on employee performance. These findings indicate that although the existing training programs have not been optimal, the competence of individual employees is a strong determinant in achieving the expected performance. Therefore, this study recommends the need for a deep evaluation of the effectiveness of ongoing training programs and the strengthening of employee competence as a top priority to improve the quality of service.

Pengaruh Kompetensi, Disiplin Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Dinas Komunikasi Dan Informatika Kota Makassar Waluyo, Agnesia Wira Tyasti; Mane, Arifuddin; Setiawan, Lukman
Journal of Economy Business Development Vol. 3 No. 2 (2025): Journal of Economy Business Development, Agustus 2025
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v3i2.3738

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, disiplin, dan lingkungan kerja terhadap kinerja pegawai pada Dinas Komunikasi dan Informatika Kota Makassar. Fokus penelitian diarahkan pada sejauh mana kompetensi individu, tingkat kedisiplinan, serta kualitas lingkungan kerja mampu meningkatkan kinerja pegawai baik secara parsial maupun simultan. Metode penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada pegawai instansi, serta data sekunder yang bersumber dari laporan administratif. Analisis data dilakukan dengan regresi linier berganda yang diawali dengan uji asumsi klasik untuk memastikan keabsahan model penelitian. Hasil penelitian menunjukkan bahwa kompetensi berpengaruh positif dan signifikan terhadap kinerja pegawai, yang berarti semakin tinggi kompetensi yang dimiliki, semakin baik pula kualitas kerja yang dihasilkan. Disiplin juga terbukti berpengaruh signifikan, menegaskan bahwa sikap patuh terhadap aturan kerja mendorong peningkatan produktivitas pegawai. Lingkungan kerja memberikan kontribusi positif, di mana kondisi fisik dan nonfisik yang mendukung mampu menciptakan motivasi kerja yang lebih optimal. Secara simultan, ketiga variabel independen memberikan pengaruh positif yang signifikan terhadap kinerja pegawai, sehingga dapat disimpulkan bahwa pengelolaan kompetensi, disiplin, dan lingkungan kerja secara terpadu merupakan strategi penting dalam meningkatkan efektivitas organisasi. This research aims to analyze the influence of competence, discipline, and work environment on employee performance at the Department of Communication and Informatics, Makassar City. The study focuses on examining the extent to which individual competence, the level of discipline, and the quality of the work environment can enhance employee performance both partially and simultaneously. The research method employed a quantitative approach with primary data collected through questionnaires distributed to employees, as well as secondary data obtained from institutional administrative reports. Data analysis was conducted using multiple linear regression, preceded by classical assumption tests to ensure the validity of the research model. The findings reveal that competence has a positive and significant effect on employee performance, indicating that higher competence leads to improved work quality. Discipline also has a significant influence, emphasizing that adherence to organizational rules fosters greater productivity. Furthermore, the work environment contributes positively, as supportive physical and non-physical conditions provide higher motivation for employees to perform their tasks effectively. Simultaneously, the three independent variables significantly affect employee performance, leading to the conclusion that integrated management of competence, discipline, and work environment is a crucial strategy to improve organizational effectiveness.

The Influence of Leadership Style and Service Quality on Community Satisfaction Ma'ruf, Fatmah; Darman, Darman; Suleman, Marno; Setiawan, Lukman
West Science Interdisciplinary Studies Vol. 2 No. 01 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i01.555

This research explains the influence of leadership style and service quality on community satisfaction, by observing 53 community samples. Data were analyzed using PLS-SEM techniques via SMARTPLS version 3 software. Samples were selected and collected through purposive sampling and distributed via online questionnaire via Google form. The results show that Leadership Style has an insignificant effect, with a TStatistic value of 1.461 and P Values of 0.145, while Service Quality has a significant effect, with a TStatistics value of 16.830 and P Values of 0.000 on Community Satisfaction.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i01.555

Pengaruh Penerimaan Pajak Bumi dan Bangunan Terhadap Pendapatan Asli Daerah di Kota Makassar Rahmah MH, A'isya Mulia; Sapiri, Muhtar; Setiawan, Lukman
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 2 No. 1 (2024): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2024
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v2i1.2890

Penelitian ini bertujuan untuk menganalisis dampak Pendapatan Pajak Bumi dan Bangunan (PBB) terhadap Pendapatan Asli Daerah (PAD) di Kota Makassar pada periode 2018-2022. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linier sederhana menggunakan perangkat lunak SPSS versi 26. Data yang digunakan merupakan data sekunder yang diperoleh dari Badan Pendapatan Daerah (Bapenda) Kota Makassar. Hasil penelitian menunjukkan bahwa Pendapatan PBB memiliki pengaruh signifikan terhadap PAD Kota Makassar. Hal ini dibuktikan dengan nilai thitung sebesar 9,242 yang lebih besar dari ttabel sebesar 2,011, serta nilai signifikansi sebesar 0,000 yang lebih kecil dari 0,05. Temuan ini mengindikasikan bahwa kontribusi Pendapatan PBB berperan penting dalam meningkatkan PAD. Dengan demikian, optimalisasi pengelolaan dan pemungutan PBB dapat menjadi strategi efektif untuk mendukung peningkatan pendapatan daerah. Penelitian ini memberikan kontribusi bagi pengelola kebijakan fiskal di tingkat daerah dalam mengembangkan strategi yang berkelanjutan untuk meningkatkan PAD melalui optimalisasi penerimaan dari sektor pajak. This study aims to analyze the impact of Land and Building Tax (PBB) revenue on Regional Original Revenue (PAD) in Makassar City from 2018 to 2022. The research method used is a quantitative approach with simple linear regression analysis utilizing SPSS version 26. The data used in this study is secondary data obtained from the Regional Revenue Agency (Bapenda) of Makassar City. The results of the study show that PBB revenue has a significant effect on PAD in Makassar City. This is evidenced by the t-statistic value of 9.242, which is greater than the t-table value of 2.011, and a significance value of 0.000, which is less than 0.05. These findings indicate that the contribution of PBB revenue plays a critical role in increasing PAD. Thus, optimizing the management and collection of PBB can be an effective strategy to support regional revenue growth. This study contributes to fiscal policy management at the regional level by developing sustainable strategies to enhance PAD through optimizing tax sector revenues.

Optimizing online business management in the fashion sector in increasing sales volume Nurhilalia, Nurhilalia; Yusuf, Muhammad; Menne, Firman; Baharuddin, Sitti Mujahida; Setiawan, Lukman
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 9 No. 4 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232308

The business world is a business that has the potential to improve the welfare of business actors. Every business actor certainly wants his sales volume to increase which means his income will also increase, including online business people in the fashion sector. This study aims to determine how to optimize online business management so as to increase income insights that will be used for business development and business expansion so as to minimize unemployment through the employment opportunities needed. The research method used is descriptive quantitative with data collection techniques through observation, interviews, documentation and distributing questionnaires via g-form. The number of respondents was 200 people selected by purposive sampling. The results showed that there are several proven ways to increase sales volume, namely determining the target market, product quality and guarantee, store design, promotion and financial management. Through these strategies, it is known that business people who experience a decline in sales volume can gradually increase their income again.

The Influence of Accessibility and Responsivity of Officers on Community Satisfaction Ibrahim, Ely; Darman, Darman; Sari, Dwi Oktia; Setiawan, Lukman
The Eastasouth Management and Business Vol. 2 No. 02 (2024): The Eastasouth Management and Business (ESMB)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esmb.v2i02.192

This research explains the influence of officer accessibility and re-sponsiveness on community satisfaction, by observing 50 communi-ty samples. Data were analysed using PLS-SEM techniques via SMARTPLS version 3 software. Samples were selected and collected through purposive sampling and distributed via online question-naire via Google form. The results show that Accessibility has an insignificant effect, with a TStatistic value of 0.037 and P Values of 0.970, while Officer Responsiveness has a significant effect, with a TStatistics value of 4.953 and P Values of 0.000 on Community Satis-faction.

Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada PT PLN (Persero) UP3 Makassar Utara Fitri, Sunarya; Ruslan, Muhlis; Setiawan, Lukman
Journal of Economy Business Development Vol. 2 No. 3 (2024): Journal of Economy Business Development, Desember 2024
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v2i3.2955

Penelitian ini bertujuan untuk mengetahui kinerja keuangan pada PT PLN (Persero) UP3 Makassar Utara periode 2020-2022. Indikator analisis yang digunakan yaitu Rasio Keuangan ROI, ROE, Rasio Lancar, Rasio Kas, Perputaran Piutang, Perputaran Persediaan, TATO, dan Rasio Modal Sendiri Terhadap Total Aset, kemudian digunakan juga nilai rasio yang ditetapkan oleh Keputusan Menteri Badan Usaha Milik Negara No: KEP-100/MBU.2002. Dalam penelitian ini, data yang digunakan adalah laporan keuangan PT PLN (Persero) UP3 Makassar Utara yang telah disediakan perusahaan dalam bentuk file. Hasil penelitian menunjukkan bahwa kinerja keuangan pada PT PLN (Persero) UP3 Makassar Utara pada tahun 2020 berada pada kategori sehat, sedangkan pada tahun 2021 dan 2022 berada pada kategori kurang sehat. Hal ini berdasarkan standar yang telah ditetapkan oleh Kementrian Badan Usaha Milik Negara mengenai tingkat rasio PT PLN (Persero) yang diukur berdasarkan total skor keseluruhan. The purpose of the research is to know the financial performance of PT PLN (Persero) UP3 North Makassar in the period 2021-2022. The measurement indicators used are financial ratios consisting of ROE, ROI, Current Ratio, Cash Ratio, Receivable Turnover, Inventory Turnover, Total Aset Turn Over and Ratio of Own Capital to Total Assets. Then the standards of BUMN companies are also used based on the value of the ratio set by Minister of State-Owned Enterprises Decree Number: Kep-100/MBU.2002. In the research, the data used are financial statements of PT PLN (Persero) UP3 North Makassar which have been provided by the company in the form of files. The results showed that the financial performance of PT PLN (Persero) Makassar Utara in 2020 is in the healthy category, while in 2021 and 2022 it is in the unhealthy category. It is based on the standards set by the Ministry of State-Owned Enterprises regarding the level of PT PLN (Persero) ratio as measured by the overall total score.

Analisis Kinerja Keuangan Berdasarkan Rasio Likuiditas Dan Solvabilitas Pada BPJS Ketenagakerjaan Cabang Makassar Syahrier, Andi Ersya; Mardjuni, Sukmawati; Setiawan, Lukman
Journal of Economy Business Development Vol. 2 No. 3 (2024): Journal of Economy Business Development, Desember 2024
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v2i3.3136

Tujuan penelitian ini adalah untuk menganalisis kinerja BPJS Ketenagakerjaan Cabang Makassar 2019-2022 ditinjau dari analisis rasio likuiditas (current ratio, quick ratio, cash ratio) dan solvabilitas (debt to aset ratio dan debt to equity ratio). Populasi penelitian ini adalah laporan keuangan pada kantor BPJS Ketenagakerjaan Cabang Makassar, dengan sampel dalam penelitian ini yaitu current aset, liabilitas jangka pendek, ekuitas, kas dan setara kas, persediaan, total liabilitas dan total aktiva. Penelitian ini menggunakan metode kuantitatif dengan dua variabel yaitu rasio likuiditas dan solvabilitas. Teknik analisis data yang digunakan adalah teknik analisis statistik deskriptif dengan menggunakan rasio keuangan yang terdiri dari rasio likuiditas (current ratio, quick ratio, cash ratio) dan solvabilitas (debt to aset ratio dan debt to equity ratio). Hasil penelitian ini menunjukkan bahwa kinerja keuangan BPJS Ketenagakerjaan Cabang Makassar ditinjau melalui rasio likuiditas berada dalam kondisi cukup baik karena masing-masing perhitungan rasio likuiditas memenuhi Standar Rasio Industry serta kinerja perusahaan terbilang cukup baik karena Hasil Melalui rasio solvabilitas, berada dalam kondisi baik karena masing-masing perhitungan rasio solvabilitas memenuhi syarat Standar Rasio Industry serta kinerja perusahaan juga terbilang baik karena menunjukkan kemampuan perusahaan dalam hal memenuhi kewajibannya karena perusahaan mampu dalam membayar hutangnya. The purpose of this study was to analyze the performance of the Makassar Branch Employment BPJS 2019-2022 in terms of analysis of liquidity ratios (current ratio, quick ratio, cash ratio) and solvency (debt to asset ratio and debt to equity ratio). The population of this study is the financial reports at the Makassar Branch Employment BPJS office, with the samples in this study namely current assets, short-term liabilities, equity, cash and cash equivalents, inventories, total liabilities, and total assets. This study uses a quantitative method with two variables, namely the ratio of liquidity and solvency. The data analysis technique used is a descriptive statistical analysis technique using financial ratios consisting of liquidity ratios (current ratio, quick ratio, cash ratio) and solvency (debt to asset ratio and debt to equity ratio). The results of this study indicate that the financial performance of the Makassar Branch Employment BPJS in terms of liquidity ratios is in fairly good condition because each liquidity ratio calculation meets the Industry Ratio Standards and the company's performance is fairly good because the results through solvency ratios are in good condition. After all, each solvency ratio calculation meets the requirements of the Industry Ratio Standard and the company's performance is also fairly good because it shows the company's ability to fulfill its obligations because the company can pay its debts.

ASSESSMENT OF COVID-19 RISKS RELATED TO BEHAVIOUR AND BODY RESISTANCE IN THE REMOTE AREA: CASE STUDY IN JENEPONTO Basri, Basri; Ridjal, Andi Tilka Muftiah; Setiawan, Lukman; M, Renaldi
Journal of Environmental Science and Sustainable Development Vol. 8, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

COVID-19 has posed significant global health threats, with responses varying across populations due to differences in risk perception, behaviour, and biological vulnerability. In Indonesia, most research has focused on urban settings, with limited attention paid to rural or remote communities. This study assesses COVID-19- risks related—specifically behavioural and immunity-related-factors—in the remote area of both Bontoramba Subdistrict, Jeneponto Regency. A cross-sectional study was conducted using cluster random sampling across eight villages, with 183 participants selected from a total of 12,242 households. Data were collected between November to December 2020 using a validated structured questionnaire, administered both online and face-to-face interviews. The instrument assessed sociodemographic characteristics, in-home and out-of-home risk behaviours, and indicators of body resistance. Statistical analysis was performed using Chi-square tests to examine associations between demographic factors and risk-related behaviours. The majority of respondents were aged 30–39 years (62.3%) and employed in the private sector (62.8%). Key findings revealed high levels of moderate risk behaviour, particularly related to outdoor activity (80.9%) and public transport use (92.9%). Significant associations were found between gender, age, education, and occupation with various risk behaviours and body resistance indicators (p<0.05). Females generally practiced better in-home preventive behaviours, while males were more likely to engage in out-of-home risk behaviours. Younger individuals exhibited higher mobility and lower body resistance, while older respondents showed greater compliance with protective behaviours. Education and occupation also influenced risk patterns negatively. This study highlights the importance of considering sociodemographic contexts when designing public health interventions. Remote populations such as those in Bontoramba, face unique vulnerabilities due to behavioural exposure and limited physiological resilience. These findings underscore the need for targeted, context-specific health promotion strategies in similar rural settings.

Co-Authors A Irsyadi Palingrung A. M. Ashari Reskyawan Rahman Abduh, Thamrin Abdul Haris Abdul Haris Abdul Karim Abdul Karim Abdul Karim Abri Abri, Abri Abubakar, Herminawaty Adimuntja, Revoluance Ahmad Muchlis Akbar Al Masjid Akhtar SRED, Moh. Amalia, Intan Fauzia Amri Amri Ana Fitrotun Nisa Andi Tilka Muftiah Ridjal Andi Wija Pammana Andriawan, Ahmad Rafli Arfian Arfian Arif Budiman Arisal Hasan Astawa, Komang Adi Aswar Anas Awaluddin, Andi Baharuddin, Sitti Mujahida Basri Basri Bimawardana, Putra Raihan Cahyono Cahyono Chahyono, Cahyono Chahyono, Chahyono Dakhri, Dakhri Darman Darman Elyas Djufri Erniwati Erniwati Fatma Firman Menne Fitri, Sunarya Hadianto, Hadianto Haerida, Muh. Akmal Hamrin, Haryanti Hasanuddin Remmang, Hasanuddin Hasfi, Wirawan Hasrawati, Hasrawati Herminawati Abubakar Herminawati Abubakar, Herminawati Hidayat, Dian Nurul Salis Husain, Fita Paramitha Ibrahim, Ely Indrawati, Fitria Indri Wahyuningsih Kahar, Agus Kaslam Kaslam KHOIRUNNISA M. Nawir, M. Ma'ruf, Fatmah Mahmuddin, Mahmuddin M. Mane, Arifuddin Mariana, Putri Mas'uri, Fadli Mihajuddin Mihajuddin Muh. Kafrawi Yunus Muhammad Adi Gunawan Muhammad Idrus Muhammad Yusuf Muhammad Yusuf Nasruddin Made Nasrul Nasrul Nazli, Rizal Sjarief Sjaiful Nur Fadhila Amri Nurdyansa Nurfadli Nurfadli Nurhidayanti, Nurhidayanti Nurhilalia Nurhilalia Nurhilalia, Nurhilalia Nuryadin, A. Erwin Paris, Andi Yusran Rahmah MH, A'isya Mulia Rahman, M. Jamil Ramli Ramli Rante, Ardo Renaldi M Rerung, Regifiantho Tandi Roring, Frederick Rukmidi, Edi Ruslan, Muhlis Sapiri, Muhtar Sari, Dwi Oktia Sarjito, Aris Sating, Waspada Sembiring, Rinawati Sirappa, Jeslin Rombe Sitti Azzahrah Abdullah Sitti Mujahida Baharuddin Soemarno, Partono SRED, Moh. Akhtar Suhaena Suhaena Sukmawati Mardjuni Sukmawati Mardjuni, Sukmawati Suleman, Marno Supardi Supardi Supriadi Supriadi Suriani, Seri Susanto Susanto Syahrier, Andi Ersya Syarifuddin Syarifuddin Tati Murniati Thamrin Abduh Thanwain, Thanwain Tri Cahyono Trisetiawan, Ardhyanto Vira Annisa Wahyuni, Vini Waluyo, Agnesia Wira Tyasti Yuda Susanto Yunus, Kafrawi Yusran Paris, Yusran Yusuf Ali Yusuf, Maryam

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