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Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Pendidikan Indonesia
ISSN : 23381507     EISSN : 2541061X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi dan Keuangan with registered number ISSN 2338-1507 (Print) and ISSN 2541-061X (Online) is published by Program Studi Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia. It is published thrice a year in April, August, and December. Jurnal Riset Akuntansi dan Keuangan Publishes papers in the field of accounting and finance that give a contribution to the development of accounting science, accounting practices, the accounting profession, and finance. We accept mainly research-based articles related to accounting science and finance. The scopes of the topics include Management Accounting, Financial Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Technology, Auditing, Professional Ethics, Accounting Education, Banking, and Finance.
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Articles 446 Documents
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Analisis Strategi Investasi Magic Formula pada Bursa Efek Indonesia Jannah, Miftahul; Imansyah, Fadlul
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 2 (2019): Jurnal Riset Akuntansi dan Keuangan. Agustus 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i2.17698

Abstract

Abstract. This study aims to investigate the performance of the magic formula investment strategy introduced by Joel Greenblatt (2006) which was applied to the Indonesia Stock Exchange. Magic formula is a simple stock selection strategy by ranking stocks based on return on capital and earnings yield. The next step is to choose the top thirty stocks from the combined rank to become a portfolio. The kompas100 index was chosen for the indonesia stock market. Returns from the magic formula portfolio are then compared to market returns. Portfolio rebalancing is conducted annually. Sharpe, treynor, and jensen’s alpha analysis is used to measure returns adjusted for risk. Overall, this study shows that using return on capital and earnings yields can produce higher average returns than the market index from april 2013 to april 2018. The magic formula portfolio yields an average return of 12.67% and the market produces average returns 5.31% during the period under test. Keywords. Earning Yield; Investment Strategy; Magic Formula; Return on Capital; Value Investing.Abstrak. Penelitian ini bertujuan untuk menyelidiki kinerja strategi investasi Magic Formula yang diperkenalkan oleh Joel Greenblatt (2006) yang diaplikasikan pada Bursa Efek Indonesia. Magic formula adalah strategi pemilihan saham sederhana dengan cara memeringkatkan saham berdasarkan return on capital dan earning yield. Langkah selanjutnya adalah memilih tiga puluh saham teratas dari peringkat gabungan untuk dijadikan portofolio. Indeks KOMPAS100 dipilih untuk pasar saham Indonesia. Pengembalian dari portofolio Magic Formula kemudian dibandingkan dengan pengembalian pasar. Rebalancing portofolio dilakukan tahunan. Analisis Sharpe, Treynor dan Jensen’s Alpha digunakan untuk mengukur pengembalian yang disesuaikan dengan risiko. Secara keseluruhan, penelitian ini menunjukkan bahwa dengan menggunakan return on capital dan earning yield mampu menghasilkan pengembalian rata-rata yang lebih tinggi daripada indeks pasar dari April 2013 sampai dengan April 2018. Portofolio Magic Formula menghasilkan pengembalian rata-rata 12.67% dan pasar menghasilkan pengembalian rata-rata 5.31% selama periode yang diuji. Kata kunci.  Earning Yield; Strategi Investasi; Magic Formula; Return on Capital; Value Investing.
Evaluasi Penerapan Strategi Antifraud dalam Mengelola Risiko Kecurangan pada PT X Chairunnisa, Chairunnisa; Ibrahim, Mahdan
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 3 (2019): Jurnal Riset Akuntansi dan Keuangan. Desember 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i3.17542

Abstract

Abstract. This study aims to analyze the gap between the antifraud strategies that PT X have been implemented and the COSO Fraud Risk Management Guide framework. PT X is a manufacturing company engaged in providing liquid concrete and since its operating environment is in the construction sector makes it naturally exposed to a high risk of fraud. Some incidents of fraud such as theft of fuel by truck mixer drivers, cash theft by employees and misuse of company assets by marketing staff make PT X have to initiate proactive steps in mitigating fraud risk. This study uses a qualitative approach with a case study method. The data processed in this study is primary data obtained through interviews, observation and document studies. Based on the analysis, the strategies that PT X have taken to create antifraud working environment are such as making integrity as one of the company's main cultures, signing integrity pacts by employees and customers and processing all fraud cases independently by assigning investigations to company’s internal audit. Keywords. Antifraud strategy; Corporate Governance; Fraud.Abstrak. Penelitian ini bertujuan untuk menganalisa kesenjangan antara strategi antifraud yang telah diterapkan PT X dengan kerangka COSO Fraud Risk Management Guide. PT X merupakan perusahaan manufaktur yang bergerak dalam penyediaan beton cair dimana lingkungan bisnis pada sektor konstruksi membuat PT X secara alamiah terpapar risiko fraud yang cukup tinggi. Beberapa kejadian fraud yang terjadi seperti pencurian solar oleh supir truk mixer, pencurian kas oleh karyawan dan penyalahgunaan aset perusahaan oleh staf pemasaran membuat PT X harus menginisiasi pengambilan langkah proaktif dalam memitigasi risiko fraud. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data yang diolah dalam penelitian ini berupa data primer yang didapatkan melalui proses wawancara, observasi dan studi dokumen. Berdasarkan hasil analisa, langkah-langkah yang telah dilakukan oleh PT X untuk menciptakan lingkungan kerja antifraud diantaranya menjadikan kejujuran sebagai budaya utama perusahaan, penandatanganan pakta integritas oleh karyawan dan pelanggan serta memproses seluruh kasus fraud yang teridentifikasi secara independen dengan menugaskan investigasi kepada Satuan Audit Internal perusahaan.
PENGARUH LOCUS OF CONTROL DAN KOMITMEN PROFESIONAL TERHADAP KINERJA AUDITOR INTERNAL Widarsono, Agus; Oktarina, Mery
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan. Agustus 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i2.6614

Abstract

This study aims to examine the effect of locus of control and professional commitment on the performance of internal auditors at SMK ISO 9001: 2008 Certified in Bandung. This study consists of locus of control variables, professional commitment and performance of internal auditors. This research was conducted on internal auditors who worked at SMK Bersertifikasi ISO 9001: 2008 in Bandung. The method used in this research is verifikatif survey method. Sample technique used is saturated sample. The hypothesis proposed in this research is (1) locus of control positively affect the performance of internal auditors; (2) professional commitment has a positive effect on the performance of internal auditors; (3) locus of control and professional commitment together positively affect the performance of internal auditors. This hypothesis is tested using spearman rank correlation, whereas coefficient of determination used to know how big influence. From the research result, it can be concluded that: (1) locus of control has positive influence to internal auditor performance with determination value 1,2%. (2) professional commitment has a positive influence on the performance of internal auditors with 2.5% determination value. (3) locus of control and professional commitment have a positive influence on the performance of internal auditors with a value of 6.6% determination.
Front Matter Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 Agustus 2018 Setiawan, Yana
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 2 (2018): Jurnal Riset Akuntansi dan Keuangan. Agustus 2018 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i2.17204

Abstract

PENGARUH PELAKSANAAN AUDIT INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE Soedijatno, Karli; Esa Teddy S., Morena
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 2 (2013): Jurnal Riset Akuntansi dan Keuangan. Agustus 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i2.6693

Abstract

This study aims to find out how the implementation of internal audit, the application of the principles of Good Corporate Governance, and the influence of the implementation of internal audit on the application of the principles of Good Corporate Governance at SOEs headquartered in Bandung. The hypothesis of this research is the influence of the implementation of internal audit on the implementation of Good Corporate Governance.Hypothesis testing in this study using software SPSS 19.0 for windows. The research method used is associative method with quantitative approach. The data used is the primary data in the form of questionnaires distributed to respondents. Data collected amounted to 66 questionnaires from BUMN internal auditors headquartered in Bandung.The results of this study indicate that the implementation of internal audit on SOEs headquartered in Bandung has been implemented very well and the implementation and application of Good Corporate Governance principles in SOEs headquartered in Bandung has been implemented very well so that only need to be maintained implementation. While the influence of internal audit variables on the implementation of principles of Good Corporate Governance of 67.08%. Thus, the hypothesis proposed in this study is accepted, that is, internal audit has an effect on the implementation of Good Corporate Governance.
Usulan Rancangan Perumusan Opini Audit Internal Pada Kegiatan Audit Aparat Pengawasan Intern Pemerintah Fadila, Ahmad; Rahadian, Yan
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 2 (2019): Jurnal Riset Akuntansi dan Keuangan. Agustus 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i2.17241

Abstract

Abstract. The research proposed to provide input to the Government Internal Supervisory Apparatus or Aparat Pengawasan Intern Pemerintah (APIP) on the importance of the application of internal audit opinion, analyze the perceptions of auditors, auditors, and users of the internal audit opinion opinion applied, and use the formulation of internal audit opinions in accordance with the results of APIP audit reports . Case studies use case study methods with qualitative methods. The object of research is five APIP units for audit, and one unit of research results for APIP audits. The research data was obtained from primary and secondary data through documentation and interviews. This research shows that the public sector internal audit opinion is needed to move towards APIP level 4 capability of the Internal Audit Capability (IA-CM) capability. According to auditor perceptions, internal opinion audits through the process of planning and carrying out internal audits with professional competence and accuracy, will produce a quality and objective opinion. According to the auditee's perception, the internal audit opinion is a part of the organization and an assessment of the unit's performance improvement. According to the perception of users of the report, internal audits have an influence on the decision-making process. This study proposes the identification of measurement criteria for each governance arrangement, risk management, and organizational control in the administrative field that is appropriate for public sector internal audit opinion formulation. This research also discusses opinions that are in accordance with the needs of auditors, auditors, and users of opinion reports with three or four levels, which can be applied properly at the micro or macro level. Keywords. Internal audit; public sector; internal audit opinion; APIP; IA-CM.Abstrak. Penelitian ini bertujuan untuk memberikan masukan kepada Aparat Pengawasan Intern Pemerintah (APIP) atas pentingnya penerapan opini audit internal, menganalisis persepsi auditor, auditi, dan pengguna laporan jika opini audit internal diterapkan, dan mengusulkan rancangan perumusan opini audit internal yang tepat pada laporan hasil audit APIP. Penelitian ini menggunakan pendekatan studi kasus dengan metode kualitatif. Objek penelitian adalah lima unit APIP beserta auditinya, dan satu unit pengguna laporan hasil audit APIP. Data penelitian diperoleh dari data primer dan sekunder melalui dokumentasi dan wawancara. Penelitian ini menunjukkan bahwa opini audit internal sektor publik sangat diperlukan untuk melangkah menuju kapabilitas APIP level 4 Internal Audit Capability Model (IA-CM). Menurut persepsi auditor, pemberian opini audit internal melalui proses tahapan perencanaan dan pelaksanaan audit internal dengan kompetensi dan kecermatan profesional, akan menghasilkan opini yang bermutu dan objektif. Menurut persepsi auditi, opini audit internal merupakan penilaian bagi organisasi dan membawa dampak terhadap peningkatan kinerja unit. Menurut persepsi pengguna laporan, opini audit internal memberikan pengaruh terhadap proses pengambilan keputusan. Penelitian ini mengusulkan pengidentifikasian kriteria pengukuruan untuk setiap lingkup tata kelola, manajemen risiko, dan pengendalian organisasi di pemerintahan yang sesuai bagi perumusan opini audit internal sektor publik. Penelitian ini juga mengusulkan bentuk opini yang sesuai dengan kebutuhan auditor, auditi, dan pengguna laporan berupa opini dengan tiga atau empat tingkat, yang dapat diterapkan baik di level mikro maupun makro.Kata kunci.  Audit internal; sektor publik; opini audit internal; APIP; IA-CM.
PERBANDINGAN PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN FOOD AND BEVERAGE & PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Gantino, Rilla; Susanti, Herlina Apri
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 3 (2019): Jurnal Riset Akuntansi dan Keuangan. Desember 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i3.17804

Abstract

Abstract. This study aimed to analyze the effect of profitability, leverage and firm size on audit report lag in food and beverage property and real estate sector which are listed in Indonesia Stock Exchange in the period 2013 ? 2017. Profitability measured by return on asset ratio, leverage measured by debt to equity ratio, firm size measured by total assets and audit report lag measured by the time between a company's fiscal year-end and the date of the auditor's report. This study used is secondary data from the financial statements and annual reports. Data analysis method used is multiple linear regression analysis. The results show for food and beverage sector, profitability does have significant effect on audit report lag, leverage and firm size does not have significant effect on audit report lag.  On property and real estate sector, profitability and firm size does have significant effect on audit report lag and leverage does not have significant effect on audit report lag. Simultaneously both show the same result, the independent variabel (ROA, DER , and Firm Size) significant effect on dependent variable (audit report lag). Keywords. Audit Report Lag; Firm Size; Profitability; Leverage. Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap audit report lag pada perusahaan food and beverage property and real estate yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Profitabilitas diukur dengan return on asset ratio, leverage diukur dari debt to equity ratio, ukuran perusahaan diukur oleh total aset dan audit report lag diukur dari jumlah hari dari tanggal penutupan tahun buku sampai diterbitkannya laporan audit. Jenis data adalah data sekunder yang bersumber dari laporan keuangan dan laporan tahunan. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil pengujian hipotesis untuk perusahaan food and beverage, profitabilitas berpengaruh signifikan terhadap audit report lag, leverage dan ukuran perusahaan berpengaruh tidak signifikan terhadap audit report lag. Sementara itu perusahaan property and real estate, profitabilitas dan ukuran perusahaan berpengaruh signifikan terhadap audit report lag dan leverage tidak berpengaruh signifikan terhadap audit report lag . Secara simultan di kedua sub sektor memiliki hasil yang sama yaitu variabel independen (ROA, DER dan ukuran perusahaan) berpengaruh signifikan terhadap variabel dependen (audit report lag).
Portofolio Optimal Currency Salim, Dwi Fitrizal; Heliola, Sandra; Waspada, Ikaputera
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 1 (2020): Jurnal Riset Akuntansi dan Keuangan. April 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

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

Abstract

Abstract. Currency is the subject of discussion in this study, currency is the object of research in elections by looking at a list of Indonesia's foreign debt and selecting the 5 largest creditor countries to Indonesia. The selected currency that will be measured is the expected return and risk level of each United States Currency (USD), Japan (JPY), China (CHY), Hong Kong (HKD), Singapore (SGD). This study will make a portfolio based on the selected Currency, portfolio theory was first introduced by the Nobel winner in the field of Finance, Markowitz 1952, after which many studies examined portfolios that combine several physical assets, stocks, bonds, and research to create a portfolio based on Currency. The results show that the highest expected return currency USD is 22.1%, with a risk level of 2.26%, then Japan (JPY) has the highest level of currency risk, which is 5.40%. Based on the Sharpe USD currency performance test the best results with a value of 9.7, because the expected return obtained is highest when compared to other currencies. For investors themselves, they can refer to the results of this study to each of the USD, JPY, CHY, SGD, and HKD currencies with a proportion of 20% so that they will get an average expected return of 16.9%, with an average level of risk 2 , 73%. Abstrak. Currency menjadi pokok pembahasan di penelitian ini, currency dijadikan objek penelitian dalam pemilihan dengan melihat list dari utang luar negeri Indonesia dan memilih 5 negara kreditur yang paling besar kepada Indonesia. Currency yang terpilih yang akan di ukur tingkat expected return dan risiko dari masing-masing Currency Amerika Serikat (USD), Jepang (JPY), China (CHY), Hongkong (HKD), Singapura (SGD). Penelitian ini akan membuat sebuah portofolio berdasarkan Currency yang dipilih, teori portofolio pertama kali diperkenalkan oleh pemenang nobel dibidang Finance yaitu Markowitz 1952, setelah itu banyak penelitian yang meneliti portofolio ada yang menggabungkan beberapa aset fisik, saham, obligasi, dan penelitian ini ingin membuat sebuah portofolio berdasarkan Currency. Hasil yang didapatkan bahwa expected return currency USD yang paling tinggi sebesar 22.1%, dengan tingkat risiko 2,26%, lalu Jepang (JPY) memiliki tingkat risiko currency yang paling tinggi yaitu sebesar 5,40%. Berdasarkan uji kinerja Sharpe currency USD memiliki hasil yang terbaik dengan nilai 9,7, dikarenakan expected return yang didapatkan paling tinggi jika dibandingkan currency lainnya. Untuk investor sendiri bisa mempedomani hasil dari penelitian ini kepada masing-masing mata uang USD,JPY,CHY,SGD, dan HKD dengan proporsi 20% maka akan mendapatkan rata-rata expected return sebesar 16,9%, dengan rata-rata tingkat risiko 2,73%.
ANALISIS PENGARUH DEVIDEN, PERTUMBUHAN ASET, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP VOLATILITAS HARGA SAHAM Ardiansyah, Ivan; Isbanah, Yuyun
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 3 (2017): Jurnal Riset Akuntansi dan Keuangan. Desember 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i3.9227

Abstract

Abstract. This study aims to analyze whether dividend, asset growth, firm size and leverage has to effect on stock price volatility at miscellaneous industry companies in Indonesia Stock Exchange. The population in this study is 42 companies in miscellaneous industry sector in 2013 - 2015. The sampling method used in this reason was purposive sampling which resulted 14 companies. Data analyzed using multiple regressions in SPSS application 23. The result of this research showed that dividend payout ratio has positive effect to stock price volatility. The Company that has the ability to pay high dividends will attract many investors to buy shares. This causes the volatility of stock prices become more fluctuate. While asset growth, firm size, and leverage has not effect on stock price volatility. Keywords: asset growth;dividend; firm size; leverage; stock price volatility  Abstrak. Penelitian ini bertujuan untuk menguji pengaruh dividen, pertumbuhan asset, ukuran perusahaan dan leverage terhadap volatilitas harga saham pada perusahaan aneka industry di Bursa Efek Indonesia. Populasi penelitian ini terdiri dari 42 perusahaan sektor aneka industry periode 2013-015. Metode pengambilan sampel menggunakan purposive sampling dengan jumlah sampel akhir sebanyak 14 perusahaan. Data dianalisis menggunakan analisis regresi berganda dengan software SPSS 23. Hasil penelitian menunjukkan bahwa dividen payout ratio berpengaruh positif terhadap volatilitas harga saham.  Perusahaan yang memiliki kemampuan membayar dividen yang tinggi akan menarik minat investor untuk membeli saham. Hal ini mengakibatkan harga saham menjadi berfluktuasi. Sedangkan variabel pertumbuhan asset, ukuran perusahaan, dan leverage tidak berpengaruh terhadap volatilitas harga saham. Kata Kunci: leverage; dividen; pertumbuhan aset; ukuran perusahaan; volatilitas harga saham
Pengaruh Penganggaran Partisipatif, Komitmen Organisasi Dan Pengendalian Intern Terhadap Kinerja Manajerial Aparatur Pemerintah Kabupaten Minahasa Mamuaya, Nova CH; Kewo, Cecilia Lelly
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2019): Jurnal Riset Akuntansi dan Keuangan. April 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i1.15854

Abstract

Abstract. This study aims to empirically examine the effect of participatory budgeting, organizational commitment and internal control both simultaneously and partially on the managerial performance of the Minahasa district government apparatus in North Sulawesi Province. The method used in this study is the sampling method. Sampling was carried out using a simple random sampling method for officers who were assigned to SKPD in Minahasa District. The data used are primary data and data collection through a questionnaire. The analytical method used is descriptive analysis, then testing the hypothesis used path analysis method. The results of the study indicate that simultaneous participatory budgeting, organizational commitment and internal control affect managerial performance. Partially participatory budgeting, organizational commitment and  internal controls each have a positive effect on managerial performance.Abstrak. Penelitian ini bertujuan untuk menguji secara empirik pengaruh penganggaran partisipatif, komitmen organisasi dan pengendalian intern baik secara simultan maupun parsial terhadap kinerja manajerial aparat pemerintah kabupaten Minahasa  di Propinsi Sulawesi Utara. Metode yang digunakan dalam penelitian ini adalah metode sampling. Penarikan sampel dilakukan dengan metode simpel random sampling pada aparat yang bertugas pada SKPD di Kabupaten Minahasa. Data yang digunakan adalah data primer dan pengumpulan data dilakukan melalui melalui kuesioner. Metode analisis yang digunakan adalah analisis deskriptif, kemudian pengujian hipotesis dipakai metode analisis jalur (path analysis).Hasil penelitian menunjukkan bahwasecara simultanpenganggaran partisipatif, komitmen organisasi dan pengendalian intern berpengaruh terhadap kinerja manajerial. Secara parsial penganggaran partisipatif, komitmen pada organisasi dan pengendalian intern masing-masing berpengaruh positif terhadap kinerja manajerial. Kata kunci.Penganggaran Partisipatif, Komitmen Organisasi, Pengendalian Intern, Kinerja Manajerial

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