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All Journal Jurnal Program Magister Ilmu Sosial Universitas Tanjungpura Jurnal Kebijakan Kesehatan Indonesia Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains Syntax Literate: Jurnal Ilmiah Indonesia SAR (Soedirman Accounting Review): Journal of Accounting and Business Biosaintifika: Journal of Biology & Biology Education Unes Law Review MAT-EDUKASIA ComTech: Computer, Mathematics and Engineering Applications JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Manajemen Bisnis dan Kewirausahaan Jurnal Bina Manajemen HUKUM BISNIS Jurnal Surya Teknika Business Economic, Communication, and Social Sciences Journal (BECOSS) Jurnal Media Ekonomi PIPER TEACHING : Jurnal Inovasi Keguruan dan Ilmu Pendidikan Jurnal Telkommil Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Paradigma Akuntansi Journal of Social Research eCo-Fin Journal of Ocean, Mechanical and Aerospace -science and engineering- (JOMAse) Edumatica: Jurnal Pendidikan Matematika Jurnal Informatika Sewagati International Journal of Multidisciplinary Approach Research and Science Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat JIPFRI (Jurnal Inovasi Pendidikan Fisika dan Riset Ilmiah)

Yohanes Yohanes

Fakultas Keguruan Ilmu Pendidikan Universitas Terbuka

Author-ID : 423279

Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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EVALUATION OF IMPLEMENTING FINANCIAL SERVICES AUTHORITY AS A TAX SUBJECT Narabewa, Ario; Yohanes, Yohanes
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019): December 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This researchis conducted to examine the determination of Otoritas Jasa Keuangan as a tax subject and object by the Directorate General of Taxes. DGT determines levies by the OJK on the financial sector related to tax objects. This can lead to double taxation problem depending on the remaining levies of the current year and the following year's budget must be submitted by the OJK to the Treasury. This study employs the state sovereignty theory to request that this stipulation is under statutory regulations. Case study is chosen as the research strategy to deepen the study of this determination phenomenon more deeply and can provide advice to OJK and the Directorate General of Taxes. The data were collected by interview method and document study. The result of this study found that the OJK as an entity has the function to conduct pure administrative tasks.Theresult of this translation shows that OJK’s levy is part of PNBP, thus it cannot be used using object tax

Development of Rice Threshing Machine Based Quality Function Deployment Approach – A Case Study Susilawati, Anita; Roni, Guido; Yohanes, Yohanes; Anuar, Kaspul; Fatiya, Fatiya
Journal of Ocean, Mechanical and Aerospace -science and engineering- Vol 68 No 2 (2024): Journal of Ocean, Mechanical and Aerospace -science and engineering- (JOMAse)
Publisher : International Society of Ocean, Mechanical and Aerospace -scientists and engineers- (ISOMAse)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36842/jomase.v68i2.373

Threshing rice is an important stage in agriculture, especially in rice production. The aim of this paper is to develop designs for multi-functional rice threshing machines using the Quality Function Deployment (QFD) approach. The case study was conducted on farmers in a village in Indonesia. Based on observations and survey results conducted with farmers, there was a problem with the rice threshing machine being used less than optimally, so that the time and cost of harvesting became greater. The research was carried out by collecting data by distributing questionnaires directly to 15 respondents. In this research, validity and reliability testing was carried out. The result was in the form of design development, the weight of the rice threshing machine was obtained at 35 kg, which was lighter than previously machine used by farmers. More, the development for new one was resistant to rust and has a fan that functions to separate the rice grains from the grain. Priority of technical characteristics based on weight and dual function of the tool. The dual function of the tool was to thresh and separate the rice with sides and empty ones. Furthermore, the development of rice threshing machine can tailored to the consumers needs.

The Effect of Variation of Bar Surface Chamfer Angle on Rotary Friction Welding Connections Yohanes, Yohanes; Badri, Muftil; Pramija, Syafirman
Journal of Ocean, Mechanical and Aerospace -science and engineering- Vol 67 No 3 (2023): Journal of Ocean, Mechanical and Aerospace -science and engineering- (JOMAse)
Publisher : International Society of Ocean, Mechanical and Aerospace -scientists and engineers- (ISOMAse)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36842/jomase.v67i3.320

This study aims to determine the effect of chamfer angle variations on flash, welding time, interface and hardness values at welded joints of similar materials. The method was used, with parameters of the rotational speed of 4.335 rpm, friction pressure of 0.5 MPa, forging pressure of 0.7 MPa, forging time of 10 seconds and chamfer angle variations of 0°, 15°, 30°, 45°. Then, the specimen result was tested using the projector profile, Non-Destructive Test (NDT), macro-observation, and Vicker test. The result showed that the greater the chamfer angle variation on the given bar surface, the smaller the size of the resulting flash. The smallest flash dimension was produced at a chamfer angle variation of 45°, with an average flash height of 1.03 mm, successfully reducing the flash height by 62% from variations without chamfer angles. Moreover, an average flash width of 0.26 mm reduced the flash width by 77% of the variation without a chamfer angle. Therefore, the greater the variation of the chamfer angle, the smaller the flash size and the more significant the variation of the chamfer angle, the longer the welding time. In the interface area, chamfer angle variations do not affect cracks and voids. The chamfer angle affects the average hardness value, where the more significant the chamfer angle, the more the hardness value is increased.

Eksperimentasi Model Pembelajaran Mind Mapping terhadap Kemampuan Komunikasi Matematis Ditinjau dari Motivasi Belajar Siswa Kelas VIII MTS Negeri Bangko Rais, Hidayati; Yohanes, Yohanes
Edumatica : Jurnal Pendidikan Matematika Vol 8 No 1 (2018): Edumatica: Jurnal Pendidikan Matematika (April 2018)
Publisher : Department of Mathematics Education, Faculty of Teacher Training and Education, Universitas Jambi

Abstrak Penelitian ini bertujuan untuk mendeskripsikan kemampuan komunikasi matematis siswa yang ditinjau dari motivasi belajar menggunakan model pembelajaran mind mapping lebih baik dari yang diajarkan dengan model pembelajaran konvensional pada siswa kelas delapan di MTs N Bangko. Penelitian ini merupakan penelitian kuantitatif dengan metode eksperimen. Desain penelitian menggunakan faktorial 2x3. Populasi dalam penelitian adalah siswa kelas delapan di MTs N Bangko yang terdiri atas 188 siswa. Dengan menggunaka teknik random sampling diperoleh kelas sampel adalah siswa di kelas VIII B sebagai kelas eksperimen, dan kelas VIII E sebagai kelas control. Teknik pengumpulan data dengan menggunakan tes dalam bentuk essay dan angket menggunakan skala gutman. Pengujian hipotesis dilakukan padahasil uji kemampuan komunikasi matematis siswa di kelas sampel. Berdasarkan analisis, diperoleh bahwa data berdisibusi normal dan variannya homogen. Oleh karena itu hipotesis 1, 2, 3, dan 4 menggunakan uji independent sample t-test, dan hipotesis 5 menggunakan uji anova dua arah. Berdasarkan hasil analisis dapat disimpulkan bahwa: pertama, kemampuan komunikasi matematis yang diajar dengan model pembelajaran mind mapping lebih baik dari yang diajar dengan pembelajaran konvensional. Kedua, kemampuan komunikasi matematika pada siswa dengan motivasi belajar tinggi, sedang, dan rendah yang diajar dengan model pembelajaran mind mapping lebih baik dari yang diajar dengan pembelajaran konvensional. Kata Kunci: pembelajaran mind mapping, komunikasi matematis, motivasi belajar Experimentation Mind Mapping Learning Model towards Mathematical Communication Ability in Terms of Learning Motivation of Students Grade VIII MTS Negeri Bangko Abstrac This study is aimed to describe the students ability of mathematical communication on terms of learning motivation on teaching with mind mapping learning model is better than conventional learning model on grade Eighth students of MTs N Bangko. The type of research is quantitative approach with experiment method. The research design is a 2x3 faktorial. The population of this research was the grade eights students of MTs N Bangko that included 188 students. By using random sampling technique, the selected sample is the students class VIII B as the exsperiment class and VIII E as the control class. Technique of collecting data with test on form esay and questionnaire using Guttman scale. Hypothesis testing is done on the test results of students' mathematical communication ability of the sample class. From the analysis result, is known that normal distribution data and homogeny variant. Therefore, the hypothesis 1 until 4 using independent sample t-test, and the hypothesis 5 using two-way anova. The results of the analysis of the data on sample class can be concluded that: the ability of mathematical communication taught with mind mapping learning model is better than conventional learning. And the ability of mathematical communication with high, medium, and low learning motivation taught with mind mapping learning model is better than conventional learning. Keywords: mind mapping learning model, mathematical communication, learning motivation

Pengembangan Multimedia Pembelajaran Interaktif Berbasis Articulate Storyline 3 pada Materi Aritmetika Sosial Siswa Kelas VII SMP Negeri 12 Merangin Jainuri, Muhammad; Susanti, Ade; Awatif, Awatif; Yohanes, Yohanes
Edumatica : Jurnal Pendidikan Matematika Vol 13 No 1 (2023): Edumatica: Jurnal Pendidikan Matematika (April 2023)
Publisher : Department of Mathematics Education, Faculty of Teacher Training and Education, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/edumatica.v13i01.21564

This study aims to develop interactive learning multimedia based on articulate storyline 3 on social arithmetic material for class VII students of SMP Negeri 12 Merangin which is valid, practical, and effective. This study uses research and development methods with the APPED model. These interactive learning multimedia was validated by five experts. Validity is seen from the validation sheet, the practicality of the response sheet and student interviews, and the effectiveness of learning outcomes and student learning activities. The results showed that the average score for the validation of mathematicians was 4.22 with a very valid category, Indonesian language experts 3.88 with a very valid category, media experts 4.78 with a very valid category, and teacher validation. mathematics 4.80 with a very valid category. The overall validity score is 4.58 with a very valid category. The proportion of students' responses was 82.27% in the practical category. The percentage of classical learning outcomes is 77.3% in the effective category and the average percentage of student activity is 68.64% in the active category. Based on the results of research and development, it was stated that interactive learning multimedia was valid, practical, and effective.

ANALISIS KEMAMPUAN LITERASI MATEMATIKA MELALUI PENYELESAIAN SOAL PISA PADA SISWA DI SMP YANG BERUSIA 15 TAHUN ANNUR, MUHAMMAD FIRMAN; YOHANES, YOHANES
TEACHING : Jurnal Inovasi Keguruan dan Ilmu Pendidikan Vol. 4 No. 2 (2024)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/teaching.v4i2.3227

This study was to determine the mathematical literacy abilities of 15 year old students in solving PISA (Program for International Student Assessment) questions at SMP Negeri 3 Sengah Temila. The research model used is descriptive research with a qualitative approach. The subjects in this study were 15-year-old students at SMP Negeri 3 Sengah Temila as many as 9 subjects with the selection based on correct test results, and based on subjects who met at least level 1 indicators. Data collection techniques were in the form of test instruments and interviews. The data obtained was then analyzed through 3 stages of data analysis, namely data reduction, data presentation and drawing conclusions. The results of the study concluded that the mathematical literacy abilities of 15-year-old students in solving PISA questions at SMP Negeri 3 Sengah Temila at level 1 were classified as good with an acquisition of 75%, at level 2 they were sufficient with an acquisition of 50%, at level 3 they were classified as lacking with an acquisition a score of 33%, and at level 4 it is classified as very poor with a score of 17%. While level 5 and level 6 are said to not exist because students are unable to meet the level 5 and level 6 indicators. ABSTRAKPenelitian ini untuk mengetahui kemampuan literasi matematika siswa yang berusia 15 tahun dalam penyelesaian soal-soal PISA (Programme for International Student Assessment) di SMP Negeri 3 Sengah Temila. Model penelitian ini yang digunakan adalah penelitian deskriptif dengan pendekatan kualitatif. Subjek pada penelitian ini adalah siswa yang berusia 15 tahun di SMP Negeri 3 Sengah Temila subjek sebanyak 9 orang dengan pemilihan berdasarkan hasil tes yang sudah benar, dan berdasarkan subjek yang memenuhi minimal indikator level 1. Teknik pengumpulan data berupa instrumen tes dan wawancara. Data yang diperoleh kemudian dianalisis melalui 3 tahapan analisis data, yaitu reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menyimpulkan kemampuan literasi matematika siswa yang berusia 15 tahun dalam penyelesaian soal-soal PISA di SMP Negeri 3 Sengah Temila pada level 1 tergolong baik dengan perolehan 75%, pada level 2 tergolong cukup dengan perolehan 50%, pada level 3 tergolong kurang dengan perolehan skor 33%, dan pada level 4 tergolong kurang sekali dengan perolehan skor 17%. Sedangkan level 5 dan level 6 dikatakan tidak ada dikarenakan siswa tidak mampu memenuhi indkator level 5 dan level 6.

Kepuasan Terhadap Layanan Aplikasi PACS Online di RS National Hospital Surabaya Yohanes, Yohanes; Lazuardi, Lutfan
Jurnal Kebijakan Kesehatan Indonesia Vol 11, No 1 (2022): March
Publisher : Center for Health Policy and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jkki.69737

Latar belakang: Aplikasi PACS online merupakan aplikasi yang digunakan oleh RS. National Hospital Surabaya untuk menyimpan data gambar digital Radiologi yang dapat diakses oleh internal rumah sakit dan pasien. Penerapan aplikasi PACS online di RS. National Hospital Surabaya belum maksimal dikarenakan penggunaan pasien masih 50-60%, maka dari itu perlu dilakukan penelitian tentang kepuasan layanan aplikasi PACS online di RS. National Hospital Surabaya.Tujuan: Tujuan dari penelitian ini adalah untuk mengambarkan faktor-faktor yang berpengaruh terhadap kepuasan terhadap layanan aplikasi PACS online di RS. National Hospital Surabaya.Metode: Metode untuk penelitian ini menggunakan teori HOT-Fits dan merupakan penelitian deskriptif dengan pendekatan Mixed Method Research (KUANTITATIF dan kualitatif).Hasil: Populasi penelitian ini adalah pengguna aplikasi PACS online di RS. National Hospital, dengan jumlah sampel 133 responden yang mengisi kuesioner dan 10 responden yang diwawancarai. Hasil penelitian dengan korelasi menunjukkan ada hubungan antara kualitas sistem dengan kepuasan pengguna, kualitas informasi dengan kepuasan pengguna, kualitas layanan dengan kepuasan pengguna dan ada hubungan secara simultan kualitas layanan, kualitas informasi, dan kualitas layanan dengan kepuasan pengguna aplikasi PACS online di RS. National Hospital Surabaya.Kesimpulan: Hasil penelitian dengan analisis regresi linier berganda menunjukkan ada pengaruh secara simultan kualitas sistem, kualitas informasi, dan kualitas layanan dengan kepuasan pengguna aplikasi PACS online di RS. National Hospital dengan nilai sebesar 84,3%. Sedangkan sisanya (100% - 84,3% = 15,7%) dipengaruhi oleh variabel lain di luar persamaan regresi ini atau variabel yang tidak diteliti. Saran yang diberikan yaitu memonitoring dan mengevaluasi kepuasan pengguna aplikasi PACS online, mengevaluasi dan menerapkan masukkan dari pengguna aplikasi PACS online, dan pengoptimalan dukungan manajemen puncak dalam evaluasi penerapan aplikasi PACS online.

Perencanaan Dan Penerapan Laporan Keuangan Berdasarkan Psak 45, Guna Mencapai Financial Freedom Pada Yayasan Al - Kamilah Mubarok, Ikhsan; Ningrum, Alieffia Farda; Destiani, Anisya Restu; Handayani, Morelia Nurul; Yohanes, Yohanes
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 1 No. 1 (2021): PROSIDING DEDIKASI OKTOBER
Publisher : Universitas Pamulang

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

In the current era in Indonesia, there are still many non-profit organizations that do not pay attention to even not prioritizing how to prepare a good financial reporting system in accordance with existing accounting standards in this country. Organizations still prioritize the excellence of the social programs they run. We know that financial statements are very important documents containing the financial records of a company or organization in a certain period. Of course, financial reports should be a medium for evaluating the performance of a company or organization. This occurs due to several factors, lack of socialization and training related to Statementqqof FinancialqqAccountingqqStandards (PSAK) No. 45, or because the organizationqis indifferent and tends to be lazy in applying financial statements based on these principles. If the organization has implemented reports in accordance with proper accounting standards, it will give a fair predicate without permission and then achieve financial freedom (Financial Freedom) in the future. The purpose of this researchqis toqplan andqpresent a financial report at the Al - Kamilah Foundation so that the financial statements do not only contain cash receipts and disbursements but also apply PSAK No. 45. This research provides solutions, directions, and recommendations for financial reports. achieve financial freedom in a non-profit organization. This research uses descriptive - qualitative methods by collecting data, analyzing the data that will be used to see clarity of the problem under study. The substance of vocational skills learning is in the form of practical skills training and is carried out as a simulation of financial report budgeting. The technique uses field survey data by visiting the Al - Kamilah Foundation, interviews, and literature studies. Keywords: Financial Report; PSAK No. 45; Financial Freedom

Peran Kejaksaan dalam Perampasan Aset dalam Pemberantasan Tindak Pidana Korupsi Serta Kendala Yang Dihadapi dalam Pelaksanaannya Yohanes, Yohanes; Danil, Elwi; Mulyati, Nani
UNES Law Review Vol. 6 No. 1 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.1187

This research is motivated by the lack of optimal eradication of criminal acts of corruption in Indonesia, which is indicated by data showing that the value of state financial losses in criminal acts of corruption that have been handled cannot be recovered by law enforcement. This issue is a challenge in eradicating criminal acts of corruption, not only imprisoning the perpetrators of corruption but more than that, how to confiscate the assets of the perpetrators of corruption as far as possible and return them to the state. Based on data released by ICW, the handling of criminal acts of corruption has not been followed by optimal asset recovery, including that carried out by the Prosecutor's Office. Using empirical juridical methods, this research concludes that the Prosecutor's Office has a very important role in carrying out Asset Confiscation in eradicating criminal acts of corruption, both as investigators, public prosecutors and as State Attorneys. However, this role cannot be carried out optimally by the Prosecutor's Office, especially in the regional level, in this case the High Prosecutor's Office and the District Attorney's Office, are still experiencing various obstacles. in implementation.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR Yohanes, Yohanes; Nariman, Augustpaosa
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28733

This study was conducted to determine the effect of independent commissioners, firm size, leverage, and profitability on earnings management. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 – 2020. The sample was taken using the purposive sampling method and 162 samples were selected from 54 companies during the period 2018 – 2020. The study used a fixed effect regression model approach. Data processing using Eviews version 12. This study found that the independent board of commissioners had no significant effect on earnings management, firm size had a significant effect on earnings management, leverage had a significant effect on earnings management, and profitability had a significant effect on earnings management.

Co-Authors Abdillah, Marco Ade Susanti Ahmad Jurnaidi Wahidin Aldi, Jupri Amir Hamzah Andres Dharma Nurhalim Anita Susilawati Anuar, Kaspul Arga, Vincensius Aryo Sasmita Augustpaosa Nariman Augustpaosa Nariman Awatif, Awatif Bekti Palupi Cahyono, Fajar Tri Cornelio Purwantini, Cornelio Destiani, Anisya Restu Dimas Pramita Nugraha Donara, Geovanny Elwi Danil Ependi, Rinto Fajri, Aidil Fakhri, Fakhri Farhan, M Alif Fatiya, Fatiya FEBRIANTI, MEIRISKA Fitmawati Fitmawati Gusstafri, Haji Habeahan, Hosea Habli, Mustafa Hakim, Hasanul Hamali, Sambudi Hamidi, Yulis Handayani, Morelia Nurul Handika, Roki Harahap, Muhammad Alhafih Harefa, Cahayu Prildana Henny Hendarti Herdianto, Dimas Nur Heri Siswanto Herlina Kurniawati Hidayati Rais Hilwan Yuda Teruna Hutabarat, Veronica Wijaya Ignatius Roni Setyawan Ihsan, Yaser Ilham, Robby Aprilo ishar, muh Istiqomah Rahmawati Iwan Kurniawan Jayadi Jayadi Jefryanto, Gusmardani Jefryanto, Gusmardani Johanes Johanes, Johanes Khairul Anwar Legisnal Hakim Leonard Leonard Lubis, Fahri Asrizal Lukman, Luvenia Andrius Lutfan Lazuardi Madina, Virginaya Flara Marliana, Nana Meta Fitri Rizkiana mubarok, ikhsan Muchtar, Muhammad Arafat Muftil Badri Mughiroh, Hayatul Muhammad Firman Annur Muhammad Jainuri Munandar, Putra Aris Nainggolan, Johannes Riomanto Nani Mulyati Narabewa, Ario Nazhifah, Nazhifah Ningrum, Alieffia Farda Nuriyadi, Nuriyadi Panggabean, Surta MD Pindo Evans Manuel Damanik Polim, Vincent Pramija, Syafirman Prasetyo, Brian Agung Cahyo Pratama, Zikra Mulya Prilianto, Danuardi Restu Purnawan, Trio Puspita, Shandy Puspitasari, Tari Okta Putra M, Rachel Pramana Putra Partomuan, Putra Putra, Ivan Fadillah Putri, Yolanda Eka R Sudarwo, R Rafif, M. Attar Rafil, Rafil Rafizan, Rafizan Ramadani, Cici Rasyid, Kurniawan Ridwansyah, Arrijal Romy Romy Roni, Guido Salsabila, Sofia Putri Salsabilla, Putri Annisa Saputra, Agus Saputri, Anggraini Dwi Sari, Imelia Satriardi Satriardi Shofiah , Laila Nur Sinaga, Markus Siregar, Erikson Sri Wahyuni Sunny Ineza Putri Sutanta Sutanta, Sutanta Tajib, Eddy Tania, Stefani Tarigan, Eigiya Nina Thamrin, Agus Theresia Gunawan Tjoa, Robby Wanda Wanda Wenny, Wenny Wijaya, Sidiq Nugraha Wulan Dari, Wulan Yuhelson Yuhelson Yulianto, Evon

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