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INDONESIA
JURNAL ECONOMIA
ISSN : 18582648     EISSN : 24601152     DOI : -
Core Subject : Economy,
Jurnal Economia (JECO) is published by Faculty of Economics, Yogyakarta State University. It publishes theoretical or research manuscripts related to 1. Economics 2. Accounting 3. Management 4. Business 5. Entrepreneurship, and 6. Finance
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Articles 223 Documents
URGENSI PENGUATAN BUDAYA WIRAUSAHA UNTUK MENINGKATKAN DAYA SAING INDONESIA DI ERA MEA Agus Prianto
Jurnal Economia Vol 11, No 1: April 2015
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (605.771 KB) | DOI: 10.21831/economia.v11i1.7760

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Abstrak: Urgensi Penguatan Budaya Wirausaha untuk Meningkatkan Daya Saing Indonesia di Era MEA. Masyarakat Ekonomi ASEAN (MEA) akan diberlakukan mulai Desember 2015. Berbagai hambatan yang selama ini menghalangi pergerakan berbagai sumber daya dan aktivitas ekonomi seperti kebijakan tarif dan non tarif mulai ditiadakan. Konsekuensinya tingkat persaingan di kawasan ASEAN akan semakin ketat. Pertanyaannya adalah apakah Indonesia sudah siap menghadapi MEA? Budaya wirausaha yang belum kuat dikhawatirkan akan mempengaruhi kemampuan Indonesia untuk memanfaatkan potensi pasar domestik yang sangat besar. Hal ini menjadi peringatan bahwa dalam MEA nanti penetrasi produk luar ke pasar dalam negeri akan semakin massif. Untuk memperkuat daya saing bangsa, pemerintah harus mendorong agar kewirausahaan menjadi budaya baru dalam kehidupan masyarakat Indonesia. Hal ini dapat dilakukan dengan melibatkan lembaga pendidikan, mulai dari tingkat dasar sampai dengan pendidikan tinggi; meningkatkan anggaran penelitian dan pengembangan, serta menggalakkan pelatihan kewirausahaan. Kata kunci: Daya saing, Masyarakat Ekonomi ASEAN, budaya wirausahaAbstract: Urgency of Entrepreneurial Culture Strengthening to Improve Indonesia Competitiveness toward ASEAN Economic Community (AEC). ASEAN Economic Community (AEC) will be implemented starting December 2015. Many obstacles that have hindered the movement of resources and economic activities such as tariff and non-tariff are abolished. As a result of that policy the level of competition in the ASEAN region will be intense. The question is whether Indonesia is ready to face the MEA? A weak entrepreneurial culture will affect the ability of Indonesia to exploit the potential of a large domestic market. To strengthen the competitiveness of Indonesia, government should encourage a new culture of entrepreneurship. This can be done by involving educational institutions from elementary to higher education, increasing research and development budget, and promoting entrepreneurship training.Keywords: competitiveness, ASEAN Economic Community, entrepreneurship culture.
The Factors Affecting the Entrepreneurial Intention of College Students Noormalita Primandaru
Jurnal Economia Vol 13, No 1: April 2017
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (603.093 KB) | DOI: 10.21831/economia.v13i1.13276

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Abstract: The Factors Affecting the Entrepreneurial Intention of College Students. The alternative to solve an unemployment problem is to empower the educated person through entrepreneurship programs at colleges that are expected to contribute to employment, thereby reducing unemployment and the burden on the state. This study tested a model that aims to determine the influence of internal locus of control, social support and the need for achievement against in entrepreneurial intention of the student. This study was a cross-sectional. The results show a significant relationship between internal locus of control and social support to the entrepreneurial intention of students. There is a significant relationship between internal locus of control and the need for achievement of students. There is an insignificant relationship between social support and the need for achievement and the last there is a significant relationship between need for achievement and entrepreneurial intention of students. Keywords: internal locus of control, social support, need for achievement, entrepreneurial intentionAbstrak: Analisis Faktor-Faktor yang Berpengaruh pada Minat Berwirausaha Mahasiswa. Salah satu alternatif untuk memecahkan masalah pengangguran adalah dengan memberdayakan kelompok terdidik melalui program kewirausahaan di perguruan tinggi yang diharapkan mampu berkontribusi dalam penyerapan tenaga kerja sehingga mengurangi pengangguran dan beban negara. Penelitian ini menguji model yang bertujuan untuk mengetahui pengaruh internal locus of control, social support dan need for achievement terhadap minat berwirausaha pada mahasiswa. Penelitian ini termasuk dalam kategori penelitian cross-sectional. Hasil penelitian menunjukkan bahwa terdapat pengaruh internal locus of control dan social support pada minat berwirausaha mahasiswa, terdapat pengaruh internal locus of control terhadap need for achievement mahasiswa, tidak terdapat pengaruh social support pada need for achievement dan yang terakhir terdapat pengaruh need for achievement terhadap minat berwirausaha mahasiswa. Kata kunci: internal locus of control, social support, need for achievement, entrepreneurial intention
The Influence of Business Ethics Education and Religiosity to Ethical Perception of College Students Mirna Wati; Bambang Sudibyo
Jurnal Economia Vol 12, No 2: October 2016
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (729.805 KB) | DOI: 10.21831/economia.v12i2.11775

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Abstract: The Influence of Business Ethics Education and Religiosity to Ethical Perception of College Students. The objective of this study is to examine the influence of ethics education, gender, religiosity, and academic performance to the ethical perception of undergraduate. The additional examination was done to know the differences perception between students who have accomplished business ethics course and who have not accomplished business ethics course yet, male and female students, and students who have high GPA and low GPA. The analysis data method uses multiple regression and independent sample t-test. The result indicates that ethics education and academic performance have no significant influence on the ethical perception of college students. On the other hand, religiosity and gender have a significant influence on ethical perception. The result of independent sample t-test indicates that significantly difference between student’s perceptions who have accomplished business ethics course and who have not accomplished yet, likewise between male and female students.Keyword: Ethics Education, Religiosity, Ethical PerceptionAbstrak: Pengaruh Pendidikan Etika Bisnis dan Religiusitas Terhadap Persepsi Etis Mahasiswa Akuntansi. Penelitian ini bertujuan melihat hubungan antara pendidikan etika, gender, religiusitas, dan performa akademik terhadap persepsi etis mahasiswa. Penelitian ini juga ingin membuktikan perbedaan persepsi antara mahasiswa yang sudah atau sedang mengambil mata kuliah etika bisnis dan yang belum, antara mahasiswa laki-laki dan perempuan, serta mahasiswa dengan IPK ≥ 3,3 dan 3,3. Metode analisis data yang digunakan yaitu analisis regresi berganda dan uji beda independent sample t-test. Hasil penelitian menunjukkan bahwa pendidikan etika dan performa akademik tidak berpengaruh signifikan terhadap persepsi etis mahasiswa, berbeda halnya dengan religiusitas dan gender yang memiliki pengaruh yang signifikan. Hasil uji beda menunjukkan perbedaan persepsi etis antara yang sudah atau sedang mengambil mata kuliah etika bisnis dengan yang belum, sama halnya dengan mahasiswa laki-laki dan perempuan.Kata kunci: Pendidikan etika, Religiusitas, Persepsi Etis
Determinants of Service Quality and Continuance Intention to Use Online Reporting System Santirianingrum Soebandhi; Intan Nur Aini; Agus Baktiono
Jurnal Economia Vol 13, No 2: October 2017
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (20.543 KB) | DOI: 10.21831/economia.v13i2.14016

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Abstract: Determinants of Service Quality and Continuance Intention to Use Online Reporting System. This study aims to analyze the effect of perceived usefulness, perceived ease of use, convenience, and security towards service quality and continuance intention to use SIPP online at BPJS Employment. This study uses online survey method to 50 companies participating in BPJS Employment with Platinum and Gold segmentation. The online questionnaire was filled by the head of Human Resources Department. Data were analyzed using PLS-SEM. The results show that service quality was significantly influenced by perceived ease of use and convenience, while continuance intention to use SIPP online was only influenced by perceived usefulness. Keywords: continuance intention, service quality, online reporting system Abstrak: Faktor Penentu Kualitas Layanan dan Minat untuk Melanjutkan Penggunaan Sistem Pelaporan Online. Penelitian ini bertujuan untuk menganalisis pengaruh perceived usefulness, perceived ease of use, kenyamanan, dan keamanan terhadap kualitas layanan dan minat untuk melanjutkan menggunakan SIPP online di BPJS Ketenagakerjaan. Penelitian ini menggunakan metode survei online kepada 50 perusahaan peserta BPJS Ketenagakerjaan dengan segmentasi Platinum dan Gold. Kuesioner online diisi oleh Kepala Bagian Sumber Daya Manusia. Data dianalisis dengan menggunakan PLS-SEM. Penelitian ini menemukan bahwa kualitas layanan secara signifikan dipengaruhi oleh perceived ease of use dan kenyamanan, sedangkan minat melanjutkan penggunaan SIPP online hanya dipengaruhi oleh perceived usefulness. Kata Kunci: minat melanjutkan penggunaan, kualitas layanan, sistem pelaporan online
ANALISIS LITERASI EKONOMI Peter Garlans Sina
Jurnal Economia Vol 8, No 2: October 2012
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.786 KB) | DOI: 10.21831/economia.v8i2.1223

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Abstract: Analysis of Economic Literacy. The aim of this research is as an effort to increase economic literacy for individuals and households who want to achieve prosperity. Therefore, the obligation of improving the economic literacy needs to be done in a well-planned manner and come from the strong intention to learn in order to improve the economic literacy. It could have an effect on the assets accumulation, a better debt management, as a protection, as well as to increase savings and managing spending intelligently. Keyword: economic literacy, asset, debt, protection, saving, spending Abstrak: Analisis Literasi Ekonomi. Tulisan ini bertujuan sebagai upaya meningkatkan literasi ekonomi bagi individu maupun rumah tangga yang menginginkan mencapai kesejahteraan. Oleh karena itu, kewajiban meningkatkan literasi ekonomi perlu dilakukan secara terencana dan diawali dari niat untuk belajar meningkatkan literasi ekonomi karena dapat berefek pada akumulasi aset, pengelolaan utang yang tepat, proteksi, meningkatkan tabungan dan cerdas mengelola pengeluaran. Kata kunci: literasi ekonomi, aset, utang, proteksi, menabung, pengeluaran
Mapping of Islamic Bank Financial Distress in Indonesia Muhammad Iqbal; Selamet Riyadi; Priska Sabrianti; Afifah Nur Afidah
Jurnal Economia Vol 14, No 2: October 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1176.672 KB) | DOI: 10.21831/economia.v14i2.20482

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Abstract: Mapping of Islamic Bank Financial Distress in Indonesia. This study aims to identify and analyse the level of financial distress of Indonesian Islamic Bank.  The data of this study would be utilised to map the level of financial distress of various Islamic banks. This study also aims to assess the level of financial distress by utilising different methods and compare the result. This study measures the level of financial distress by using three different methods, which are: Altman Modification method, Bankometer and Risk Based Bank Rating. This study uses a comparative descriptive approach with eleven samples of Islamic Commercial Banks in Indonesia during 2010-2016. This study finds that Islamic banks in Indonesia are not indicated to have financial distress, but still have the potential to experience financial distress, where each Islamic Bank has different levels of financial distress with another. The three methods of measuring the level of financial distress have differences in measuring financial difficulties in Islamic banks. Keywords: Islamic bank, financial distress, altman modification, bankometerAbstrak: Pemetaan Tingkat Kesulitan Keuangan Bank Syariah di Indonesia. Penelitian ini bertujuan melihat seberapa besar tingkat kesulitan keuangan yang terjadi pada bank syariah di Indonesia. Data penelitian ini ditujukan untuk memetakan keberagaman tingkat kesulitan keuangan bank syariah serta mencoba membandingkan beberapa metode penilaian kesulitan keuangan bank yang ada pada bank syariah. Pengukuran tingkat kesulitan keuangan menggunakan tiga metode yang berbeda, yaitu: metode Altman Modifikasi, Bankometer dan Risk Based Bank Rating. Metode penelitian menggunakan pendekatan deskriptif komparatif dengan sampel sebelas Bank Umum Syariah di Indonesia selama periode 2010-2016. Hasil penelitian menunjukkan bahwa bank syariah di Indonesia tidak terindikasi mengalami kesulitan keuangan, namun tetap berpotensi mengalami kesulitan keuangan dengan tingkat kesulitan keuangan yang berbeda antara satu bank syariah dengan bank syariah lainnya. Penelitian ini juga menemukan bahwa ketiga metode pengukuran tingkat kesulitan keuangan yang digunakan pada penelitian ini memberikan hasil yang berbeda dalam mengukur kesulitan keuangan pada bank syariah. Kata kunci: Bank Syariah, Kesulitan Keuangan, Altman Modifikasi, Bankometer 
PENGUKURAN RISIKO BISNIS DAN RISIKO PENDANAAN DALAM PERUSAHAAN Miswanto Miswanto
Jurnal Economia Vol 9, No 1: April 2013
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1077.863 KB) | DOI: 10.21831/economia.v9i1.1380

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Abstrak: Pengukuran Risiko Bisnis dan Risiko Pendanaan dalam Perusahaan. Dalam melakukan pengambilan keputusan leverage, manajer keuangan tidak cukup hanya memperhatikan laba, melainkan juga risiko yang ditimbulkan. Risiko dapat berupa risiko bisnis, risiko pendanaan, dan risiko total. Pengukurannya dapat dilakukan dengan pendekatan statistika dan pendekatan pasar. Menurut pendekatan statistika, risiko total diukur dengan Koefisien Variasi EPS, atau dihitung dari Koefisien Variasi EBIT kali Degree of Financial Leverage (DFL). Risiko bisnis diukur dengan Koefisien Variasi EBIT, dan risiko pendanaan diukur dengan Koefisien Variasi EPS dikurangi dengan Koefisien Variasi EBIT. Menurut pendekatan pasar, risiko total diukur dengan beta leverage firm, risiko bisnis diukur dengan beta unleveraged firm, dan risiko pendanaan diukur dari beta leverage firm dikurangi dengan beta unleverage firm. Melalui pendekatan pasar dapat diperoleh adanya keterkaitan yang berupa trade-off antara risiko leverage dan return yang diharapkan. Kata kunci: beta, bisnis, laba, leverage, pendanaan, dan risiko Abstract:  Business and Financial Risk Measurement in the Firms. In making decisions on leverage, financial managers is not enough to pay attention to the earnings, but should also pay attention to the risks. The risks can be business risk, financial risk, and total risk. They can be measured either by statistical or market approach. With the statistical approach, the total risk is measured by the coefficient of variation of EPS, or calculated from the coefficient of variation of EBIT times the Degree of Financial Leverage (DFL). Business risk is measured by the coefficient of variation of EBIT, and financial risk is measured by the coefficient of variation of EPS reduced coefficient of variation of EBIT. With the market approach, the total risk is measured by beta leverage firm, business risk measured by beta unleveraged firm, and financial risk obtained by reducing beta leverage firm by beta unleveraged firm. Through market approach a trade-off relationship between risk and expected return in leverage can be obtained. Keywords: beta, business, earnings, leverage, financing, and risk
Green Accounting and Malang Hospitality Industry: A Inevitability Annisa Rizkaninghadi Imansari; Roekhudin Roekhudin; Yeney Widya Prihaningtias
Jurnal Economia Vol 15, No 2: October 2019
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.748 KB) | DOI: 10.21831/economia.v15i2.24127

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Abstract: This research aims to study the implementation of green accounting on the hospitality industry in Malang based on internal and external perspectives. This type of research is a multi-case study. Data collection was conducted in 2018 through interviews with internal parties of Harris Hotel (five stars), The Balava Hotel (four stars), and ubud Hotel and Cottages (three stars); guests and people around the hotels and environmental Services in Malang; observation and documentation. The results of this research show that three, four, and five stars hotels in Malang have implemented green accounting very well. All of those hotels also spent some expenses on the environment to reduce the risk of pollution and environmental damage. From the external perspective, no one is feeling disadvantaged from the activities of hotel operational. In the future, the hotels are expected to improve their awareness on the environment. Keywords: Green Accounting, Environmental CostAkuntansi Hijau dan Industri Perhotelan: Sebuah KeniscayaanAbstrak: Penelitian ini bertujuan untuk mengetahui penerapan akuntansi hijau pada industri perhotelan di Kota Malang dari perspektif internal dan eksternal. Jenis penelitian ini adalah multi studi kasus. Pengumpulan data dilakukan pada tahun 2018, melalui wawancara dari pihak internal Hotel Harris (bintang lima), The Balava Hotel (bintang empat), dan Ubud Hotel Cottages (bintang tiga); tamu dan masyarakat sekitar dari ketiga hotel, pihak Dinas Lingkungan Hidup Kota Malang; observasi dan dokumentasi. Hasil penelitian ini menunjukkan bahwa hotel bintang tiga, empat dan lima di Kota Malang telah menerapkan beberapa aktivitas akuntansi hijau. Ketiga hotel juga telah mengeluarkan beberapa biaya lingkungan dalam rangka mengurangi risiko pencemaran dan kerusakan lingkungan. Dari sisi eksternal, tidak ada pihak yang merasa dirugikan dari aktivitas operasional hotel, ke depannya diharapkan hotel dapat lebih peka terhadap lingkungan. Kata Kunci: Akuntansi Hijau, Biaya Lingkungan
DAMPAK SEKTOR PERTAMBANGAN TERHADAP PEREKONOMIAN WILAYAH DI KABUPATEN LUWU TIMUR Wahyu Hidayat; Ernan Rustiadi; Hariadi Kartodihardjo
Jurnal Economia Vol 10, No 1: April 2014
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.899 KB) | DOI: 10.21831/economia.v10i1.4095

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Abstrak: Dampak Sektor Pertambangan Terhadap Perekonomian Wilayah di Kabupaten Luwu Timur. Penelitian ini bertujuan mengetahui peranan sektor pertambangan (pertambangan nonmigas dan penggalian) terhadap perekonomian wilayah dan keterkaitannya dengan sektor-sektor lain di Kabupaten Luwu Timur. Metode yang digunakan adalah metode identifikasi sektor-sektor perekonomian kabupaten luwu timur dan metode RAS. Analisis yang digunakan yaitu Analisis PDRB dan analisis Input-Output (I-O). Sektor pertambangan tanpa migas yang menempati peringkat pertama berdasarkan kontribusinya dalam pembentukan PDRB dan sektor penggalian yang menempati peringkat ke-17 berdasarkan kontribusinya dalam pembentukan PDRB. Hasil analisis I-O, sektor pertambangan memiliki hubungan keterkaitan antar sektor di bawah rata-rata. Nilai IDP dan IDK kurang dari satu menunjukkan sektor pertambangan belum mampu meningkatkan pertumbuhan sektor hulu dan hilirnya.   Kata Kunci: Sektor Pertambangan, Perekonomian Wilayah.   Abstract: Mining Sector Impact on the Economy Regional East Luwu Regency. The purposes of this study are to determine the role of the mining sector (non-oil gas mining and quarrying) to the economy of the region and its linkage with other sectors in East Luwu Regency. The method used is a method of identification of the economic sectors East Luwu Regency and methods of RAS. The GDP analysis and analysis of Input-Output (IO) are employed in this study. Without oil and gas, mining sector is in the first position based on its contribution in the formation of GDP. On the other hand quarrying sector appear in 17th position The results show that mining sector has inter-sectorlinkages  at below average. The value of Backward Linkage and Forward Linkage is less than one. This indicates that the mining sector has not been able to increase the growth of the upstream and downstream sectors.   Keywords: mining sector, regional economy, East Luwu Regency.
Development Strategy of Earthenware Craft Business Group with Analytic Network Process Approach Khafid Ismail; Sucihatiningsih Dian Wisika Prajanti; Widiyanto Widiyanto
Jurnal Economia Vol 16, No 1: April 2020
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (898.323 KB) | DOI: 10.21831/economia.v16i1.26524

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Abstract                                                 This study aims to develop a strategy for developing Earthenware Craft Business Group in Kasongan Tourism Village. This research method uses mix methods, used namely primary and secondary data. The analytical method used is the Analytic Network Process (ANP) analysis. The results showed that the priority order of the first criteria was the aspect of sales with a value weight of 49.3 %%, followed by the business actor aspect with a value weight of 31%, and the aspects of business products with a value weight of 19.5%. The finding of this research is that the sales aspect is a priority aspect to be developed. From the final results the determination of priorities obtained three main priorities namely aspects of product innovation with a weight of 39.16%, partnership with a weight of 38.81% and training with a weight of 36.32%. Keywords: earthenware, business, kasongan, analytic network process  Strategi Pengembangan Kelompok Usaha Kerajinan Gerabah  Dengan Pendekatan Analytic Network Process AbstrakPenelitian ini bertujuan untuk menyusun strategi pengembangan kelompok usaha kerajinan gerabah di Desa Wisata Kasongan. Metode penelitian ini menggunakan pendekatan kualitatif dan kuantitatif. Jenis data yang digunakan ada dua yaitu data primer dan sekunder. Metode analisis yang digunakan adalah analisis Analytic Network Process (ANP). Hasil penelitian menunjukkan bahwa urutan prioritas dari kriteria tersebut yang pertama adalah aspek penjualan dengan bobot nilai sebesar 49,3%%, selanjutnya diikuti oleh aspek pelaku usaha dengan bobot nilai sebesar 31 %, dan aspek produk usaha dengan bobot nilai sebesar 19,5%. Temuan dari penelitian ini adalah aspek penjualan adalah aspek yang diprioritaskan untuk dikembangkan. Dari hasil akhir penentuan prioritas diperoleh tiga prioritas utama yaitu aspek inovasi produk dengan bobot 39,16%, kemitraan dengan bobot 38,81% dan pelatihan dengan bobot 36,32%. Kata kunci: gerabah, kasongan, kerajinan, pengembanganKeywords: Earthenware, Business, Kasongan, Analytic Network Process

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