Makalah Spm Kel 4
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Transcript of Makalah Spm Kel 4
7/23/2019 Makalah Spm Kel 4
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MAKALAH
SISTEM PENGENDALIAN MANAJEMEN
Pusat Laba dalam Suatu Sistem Pengendalian Manajemen
Disusun oleh :
OKTAVIAN GARDA PRAWIRA (125020300111066)
DEBBY ANANDA PUTRI (125020300111074)
AZMY FAISA! AU!IA (12502030011107")
DANIA ANGGARININTA (1250203001110#1)
DITA WAYU IMANU!!O (145020304111005)
KELAS A
J!"!SAN AK!NTANSI
#AK!LTAS EK$N$MI DAN %ISNIS
!NI&E"SITAS %"A'IJA(A
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)*+,
%A% I
PENDAH!L!AN
K$%&' '&$*+ ,&-&. -/%/ /-% %/ + &/'/* . */ .&'/
. (&%/ -$.&-&8 %* $% $) ' /-% && &-$/% -$& /-%
. ( profit center )9 ! $*/' /'/* '&$*+ $*/ '*$ .
$/'&' +$$ -$&:* /%/' % $/' -/%/ &&'%:*
':*$8$-&, &&' +&' 8*/- $/' $$* &&'%:* ($$*
&%* $/+/' '$ *8 $*$)9
P$8- ' ,:'/- $8- $$.:. /&%;/&% &-&- -$& /-%
. $ $&% 8 &-%&.8 /&% &-&- /-% . .8 %&' -9
K$/& ' &+$.-' & ,/-&;,/-& *:/'-& $-* %
&+&' -$& /-% .9 P & '8&* $8- ' &8- <*;<*
$/'/* *:,&%&.&%- -/%/ /-% .9
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%A% II
PEM%AHASAN
PE"TIM%ANGAN !M!M
S/%/ :*&--& ,/-&:. .8 :*&--& & ,/-& *:/'-& %/ $-*
/% &.'/' :.$8 /&% :*&--& %$*&-89 K$%&' -/%/ :*&--& &/8 $+&
:*&--& & -$%& /&% /% $*%/ + &' %- *:/'-& //
$-* ' *:-$- && &-$/% &=&-&:.&--&9
Kondisi-.ondisi dalam Mendelegasi.an Tanggung Ja/ab Laba
B' '$/%/- +$$ $.&%' /-/. /%/' $&'%' $ $
8* 8 8. &%/ ' $8-&.' $&'% .$&8 $-* . $%
$+/.9 K$/%/- -$< && &-$/% -$& $*%& &>$%
(expense/revenue trade-off )9 U%/' % $$.$-&' '$/%/- trade-off -$< &&
$ '$ %&'% +$* .$&8 *$8 ' / ':&-& 8*/-
&$/8&9
19 M+$* 8*/- $&.&'& '-$- '$ &,:*-& *$.$= &/%/8' . $/%
'$/%/- -$*/9
29 */- -$< <* /%/' $/'/* %&'% $,$'%&=&%-
!'8 /% . $/% /-% . .8 $$%/' %&%&' %$*$8 .
:*&--& & '$/ ':&-& & %- %$*$/8&9
S$./*/8 /-% %/ + &&*%' -$& -/%/ '$-%/ *'& /.&
*& /-% %/ + -% +$.- $*/' /-% . -& /-% %/
+ /' $*/' /-% .9 M+$$ 8*/- $/%/-' '8 '$/%/
*& $.$-& %/ + . ' % $/%/& '$*/&9 S$$*%& 8. &.&8;
&.&8 $-& -&-%$ $$.& +$$ . 8. && %&' %-;%-
+$.-9
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Man0aat Pusat Laba19 K/.&%- '$/%/- % $&'% '*$ '$/%/- %$*-$/% &/% :.$8 *
+$* .& $'% $ %&%&' '$/%/-
29 K$<$% *& $&. '$/%/- :$*-&:. % $&'% '*$ %&'
$*./ $% $*-$%/+/ %$*.$&8 8/./ *& '%:* /-%9
39 M+$$ '%:* /-% $- *& $&. '$/%/- 8*& -$8& %
$*':-$%*-& 8.;8. .$&8 ./-9
49 M+$* '*$ %//' 8 -$&'&% %- *& ':*:*% .$&8 $- /%/'
$/' &+&-& &&-&%&,9
59 K*$ /-%;/-% . -$*/ $ $*/-8 &$$$ ' /-% .
$$*&' %$% $.%&8 -$/* & +$$ //9 P* +$*
$%' $. . $$.:. -$./*/8 *$ ,/-&:.
+$$ .$&8 %&& $%' '$-$% /%/' $$=./-& :%$-&
$'$*+ %&'% .$&8 %&&9
69 K$-* . ( profit consciousness) % &%&'%' '*$ * +$*
$*%/ + %- . ' -$../ $<*& <* /%/' $&'%' .9
(S$:* +$* $*%/ + /%/' '$&% $-* &-. <$$*/
/%/' $$%/+/& $$./* *::-& % $&'%' $+/. -
8. -$$*%& +$* $*%/ + %- . ' %$*:%&=-& /%/'
$/% *::-& ' $&'%' .)9
79 P/-% . $$*&' &,:*-& -& '& & +$$ /<' ( top
management ) $$& *:,&%&.&%- *& '::$;'::$ &&=&/.
$*/-89
"9 K*$ '$./* (output ) &8-&.' %$.8 -& '& ' /-% . -%
*$-:-&, %$*8 %$' /%/' $&'%' '&$*+ ':$%&%&,9
Kesulitan dengan Pusat Laba
S$.& ,% &$*:.$8 %& /-%;/-% . % $&/.' $$*
'$-/.&% ?
• P$&. '$/%/- %$*$-$%*.&--& ' $'- +$$ /<' /%/'
.$&8 $.' .:* $$.& +$$ /' - *&&
%- -/%/ :$*-& -$8& $'&%' 8&. $$.&9
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• @&' +$* '%:* /-% .$&8 / $&.&'& &,:*-& .$&8 &' *&
+$* /-% . // ' '/.&%- '$/%/- &&. %&'%
/&% .$&8 $*'/*9
• P$*-$.&-&8 % $&'% '*$ */$;*/$ $$& 8* %*-,$*
-$-/& $.:'-& & // %$% '*$&% /%/' $%
-$$./ &8-&.' -$<* $*-;- :.$8 / %/ .$&8 /&% &-&-9
• U&%;/&% :*&--& $*8 $'$*+ - -$& /&% ,/-&:. ' -.&
$*':$%&-& -%/ - .& 9
• D&=&-&:.&--& % $'&%' & %8 '*$ %8 +$$
$& $/'/ &/%/8' /'& $'&%' /.&'-& %/-&-$%& /-% .9
• P* +$$ // ':$%$ /'& -+ %&' . :*&--& ,/-&:.
'*$ %&' '$-$% </'/ & /%/' $$' ':$%$-&
+$$ //9
• M/'& . %$*../ ' %$' %- ,:,&%&.&%- +' $$' $
$:*' ,:,&%&.&%- +' +9 K*$ && $.:*' . %$*../
%&& +$* /-% % ..& $.'-' $$.&%& $$ *:*;
*:* $.%&8 %// $*%9 K$<$$*/ && '8/-/- %$*+& +&' ,*$'/$-&
$*%& +$* /-% . *$.%&, %&&9
• T&' -&-%$ -% $/-' /%/' $-%&' 8 :%&.&--& . *&
-&;-& /-% . ' $:%&.' . $*/-8 -$<* '$-$./*/89
!NIT %ISNIS SE%AGAI P!SAT LA%A
P* +$* %$*-$/% $*$* /%/' $$*/8& $% $ -$&&'&
*/ -$8& % & $*%/ + %- . $*-&89 M$-'&/ $&'&
-$$*%& ' &%/+/'' & $*&'/% -$-$:* +$* % &%-&
$ $*& <* -$&' &<$*&' . $-& :$*-& /-% .9
%atasan atas 'e/enang !nit %isnis
U%/' $8& -$$/8 ,% *& ':-$ /-% . +$* /&% &-&- '
$&.&'& :%::& -$$*%& P*$-&$ *& -/%/ $*/-8 &$$$9 @&' -/%/
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$*/-8 && $+& /&%;/&% -$$/8 &$$$ ' $*/-8 '
'$8&. ,% *& -&$*& /'/* 9 !$&8 .+/% .& +&' -$/
$$ &$*&' :.$8 $ &*$'-& '$ CEO &$.$-&' '$ +$* /&%
&-&- ' $**%& 8 +$* -$&:* $.$-' %/ + -$&*&9
A'&% -%*/'%/* &%& &-&- $<$*&' trade-of %* :%::& /&% &-&-
%- $*/-89 E,$'%&,&%- -/%/ :*&--& /&% &-&- -% %$*%/ 8.
%$*-$/%9
• B%- *& U&% B&-&- !&
S.8 -%/ -.8 /% %$*+& '$%&' -/%/ /&% &-&- 8*/- $*/*/- $ /&%
&-&- .&9 S%.8 $*/ /%/' $&'&*' $$.:. -/%/ /-% . . 8.
$$.& %- %& +$&- '$/%/- &%/?
19'$/%/- *:/'
29K$/%/- $-*
39'$/%/- $*:.$8 ( procurement ) %/ sourcing (& $%' %/
$*:/'-& * %/ +-)
@&' -$:* +$* /&% &-&- $$.&' '$%& '%&=&%- %$*-$/% &- %&'
' '$-/.&% . $.'-' %/ + . %/ $/'/* '&$*+
-$'& -/.&% $.'-' %/ + /-% . %/. /%/' '$&% '%&=&%-
%$*-$/% . .&& *:/' .& &%/ ' .$&8 -/.&% +&' '$/%/- *:/'-&
sourcing, $-* /%/' .&& *:/' %/. &$<8 '$ . / /&% &-&- %/
.$&8 -$8& $&-8' ':%*&/-&
%&;%& /&% &-&- $& '$-/'-$- .&& *:/' -$<* '$-$./*/89
• B%- *& M+$$ K:*:*%
B%-;%- &'$' :.$8 +$$ ':*:*% &'$.::' $+& %&
& %* .&?
19B%- %&/. *& $*%&;$*%& -%*%$&
29B%- %&/. '*$ '$-$* &$*./'
39B%- %&/. *& &.& $'::&- -$%*.&--&9
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M+$$ ':*:*% +/ $/' %- .&9 S$%& /&% &-&- $&.&'&
$*++& $%' '%&=&%-;'%&=&%- $-* > %/ *:/'-&
:.$8 &.'-' /&% *:/'-& %$*-$/% 8*/- $+ /%/' %&' $*:$*-&
&./* $*++& %$*-$/% $-'&/ /&% $*:/'-& %$*-$/% $.&8% '$-$% .
-$.& &%/ $$.&8* <&%* ':*:*% +/ $$*./' %- %- '/.&%- *:/' %/
%- '%&=&%-;'%&=&%- 8// -*'%9
P!SAT LA%A LAINN(A
!nit #ungsional
P $*/-8 /.%&&-&- &- %$*& $$* /&% &-&-9 D
%$*% /. /&%;/&% &-&- $*-&,% ,/-&:. &-. '%&=&%- :$*-&
$-* /,'%/* +-9 T&' *&-&;*&-& %$*%$%/ $%'
8 +$&- /&% %$*%$%/ $*/' /-% . -$$%* .& /'9
K$/%/- &8' +$$ /%/' /-% . 8*/-.8 $*-*' $-* $*/8
(8' +&' /' $$.& %:%.) &.'-' :.$8 +$* /&% %$*8
'%&=&%- $$*/8& . $*-&89
• P$-*
P$-* % &+&' -$& /-% . $ $$' & *& *:/'
%$*+/.9 * %*-,$* && $$*&' &,:*-& *$.$= & +$*
$-* . $/% %*$;:,, $%>$$./* :%&. *'%&'
-%* /%/' $/'/* +$* /-% . $*-*' *:&.&%- '
$$*&' $=./-& %$*8 %*$;:,, &/%9
• M/,'%/*
A'%&=&%- /,'%/* &- $*/' /-% $ & +$$ &&.&
$*-*' '&$*+ =$*-/- & -%* * :=$*8$9 T$%& /'/* && %
$&/.' -.8 '*$ /'/* %$*-$/% %&' $&&'-&' -$+/8 '&$*+
+$$ %- -$./*/8 -$' $'$*+9 O.$8 '*$ &%/ & '&$*+ *:-$-
/,'%/* &/'/* %$*8 & -%* &+/*' /%/' $/% $=./-&
%$*&-8 %- '%&=&%-;'%&=&%- -$$*%& $$.& /%/ $+. *:/'
'$/%/- /% %/ $.&9 S.8 -%/ <* /%/' $/'/* '%&=&%- :*&--& /,'%/*
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-$<* '$-$./*/8 .8 $ $+&' /-% . $$*&' &.&
$*-*'' /%/' 8* +/. *:/' &'/*& $ $-%&-& & $-*9
• U&% P$/'/ P$.
U&%;/&% $$.&8* %$':.:& &,:*-& %*:*%-& %$'&' ':-/.% .
':-/$ '%&=&%- $/'/ -$+$&- % &:$*-&' '%:* /-% &=&-&
$. $*/-8 %/ % &$/8& :.$8 /&% &-&- &%/ -$&*&9 U&% &-&- %$*-$/%
$$' & $. &$*&' $ %/+/ ,&-&. /%/'
$8-&.' &-&- $</'/& -$8& $% -$%* $ $$./*9
P$*/-8 $.'/' $$ $*-*' $/ /'&
$$*.'/' /&% %$*-$/% -$& /-% .9
$1ganisasi Lainn2a
S/%/ $*/-8 $ :$*-& < $*%/ + %- $-* *:/'
$*/-8 & &.8 $:*,&- %$*%$%/ -$*& '.& $+& /-% . -$<* .&89
M$-'&/ * +$* < %&' $&.&'& %/ + /,'%/* %/
$$.& *:,&%&.&%- ''. $*/' -%/ /'/* /&% '&$*+ .&
&'9 !$&8 .+/% .& $/'/* . $*/' -%/ .% :%&=-& -$/*9
MENG!K!" P"$#ITA%ILITAS
T$*% 2 @$&- $/'/* *:,&%&.&%- &/' . $$=./-& -/%/
/-% . ?
(1) P$/'/* K&$*+ M+$$ $&.&' ,:'/- & 8-&. '$*+
* +$*9 P$/'/* && &/' /%/' $*< '::*&-& $$.&
'$&% -$8*&;8*& *& /-% . -$& .% /%/' $$*&' :%&=-&
%$% & * +$*9
(2) U'/* '&$*+ $'::&- $&.&'& ,:'/- & '&$*+ /-% .
-$& -/%/ $%&%- $'::&9
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Jenis-Jenis !.u1an Kine1ja
3+4 M*& K:%*&/-&
M*& K:%*&/-& $/+/'' *$% (-*$) %* $% $
$ =*&$.9
(2) ! !-/
! .-/ $<$*&' ':%*&/-& /-% . %$*8 :=$*8$ //
. $*/-89 U'/* && $/' -$./*/8 $$./* /-% . &'
&'$./*' :.$8 %/ % &%$./-/*& .-/ '$ /-% . %$*-$/% %
$$/.&' '8 :-;:- && . '$.& +$* /-% . %/ %&'9
M$-'&/ $&'& $$./* %$*+& & '%:* /-% %&' %$*-/' .
$*8&%/ &&9 K$.$8 *& $/'/* . .-/ .8 8 & %&'
$-/'' /-/* ,% :%&=-& *& &;& '%:* /-%9
(3) ! D% D&'$.&'
! %$*'$.&' &=&-& &8&%/ $ <* $/*' $% &=&-&
$ &;& %$*'$.&' :.$8 +$* &=&-& $*-'/%9 B&
%$*'$.&' &=&-& && $.&/%& & =*&$. %$*'$.& +/ & %$% %$*'$.&
:.$8 &=&-&9 D. ':-$ && %$*-/' & &.:'-&' -$. & %$*-$/%
$ % &'$.&' :.$8 &=&-& %/ /-% . $*-'/%9 Misalnya
biaya pelatihan &- &.:'-&' '$ &=&-& %/ /-% .9 B& $.%&8 %$*-$/%
% $*/' & %$*'$.& &. &=&-& %/ /-% . $&.&'& $$
/%/' $$%/' +/.8 '* &'&*& /%/' $&'/%& $.%&89
D$ $&'& ':-$ . %$*'$.& && $/+/'' .
$*;$* % &'$.&' :.$8 /-% . $ $$*%&' &' &
.-/ // %&' .-/ ( &.:'-&' :.$8 '%:* /-%)9
! %$*'$.& &=&-& && $*,% /%/' $&.& *$-%-& +$* &=&-& '*$ .
%$*'$.& $*' '$/ +$* &=&-& /%/' $/' -/$*;
-/$* $* & 8 $$ /%/' $$*:.$8 $%9 K:-$ .
&& %&' % &/' /%/' $&.& *$-%-& $'::& -/%/ &=&-& '*$ %&' -$/
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& &=&-& &$$$ &-/'' '$ . $*8&%/ .9 ! %$*'$.&'
$./ $<$*&' . .-/ &=&-& '*$ & .-/ -&,% %&'
%$*'$.& &' %$% // =*&$. $./ &$*8&%/' '$ . .:* */&;.9
(4) ! S$$./ P+'
D. $8- &&-$./*/8 :=$*8$ ':*:*% &.:'-&' '$ /-% .
$*-*' +/.8 *$.%&, *& $ &'$./*' :.$8 /-% .9A / */$%
$$% .:'-& &&9P$*%'*$ &;& &'$./*' :.$8 -%, &
$*%$$ ':*:*% -$$*%& & '$/'/%-& & -/$* /-&
%&' % &'$.&' :.$8 +$* /-% .' +$* %$*-$/% -$&' %&'
& $*%/ + /%/' & %$*-$/%9K$/-/.&% /%/' $.:'-&' +--%, ':*:*% $ <* -$<* +* $<$*&' +/.8 &
&'$./*' :.$8 -$%& /-% .9
M$-'&/ */$% $$% .:'-& %$*-$/% +/ $$*
*/$% $/'/ &-/'' :=$*8$ ':*:*% '$ . .:* '&$*+
*& /-% .&%/ ?
• P$*%U&% +- ':*:*% $&.&'& '$<$$*/ /%/' $&'%' -* '$'/%
/%/' $$*./- '$//. % $$*8%&' ' %$*8
$*/-8 -$<* '$-$./*/8
• K$/K&$*+ -$%& /-% . ' .$&8 *$.&-%&- .$&8 % &$*&'
$ '&$*+ * $-& $$*&' +- -
• K$%&K$%&' * +$* $$%8/& 8 /-% . $*$' %&' ' $/+/''
. '$</.& -$/ &(%$*-/' & :=$*8$ $*/-8
&.:'-&')%$*%/%/&' $*$' ' %$*:%&=-& /%/' $/% '$/%/-
$-* +' + :%&.$$% 8**/ *:/' .&;.&
' $$*&' ,%9
354 ! B$*-&8
P$*/-8 $/'/* '&$*+ /-% . :$-%&< $*-*' . $*-&8&%/ .
$*-&8 -$%$.8 +'9A / */$% /% $$% $/ $%:$ && ?
(1)! -$%$.8 +' -$*&'.& $*/' $*-$%-$ ':-% %- . -$$./
+'(2)K*$ ' '$/%/- $$*/8& +' $8-&. &/% &
'%:* /-%' %&'.8 %$% +&' * +$* /-% . 8*/- $/
':-$'/$-& *& '$/%/-;'$/%/- %$*-$/%9
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A -&%/-& & %*&, +' $*=*&-& %*/-% .9S$& <:%:8'
$*/-8 &./* $$*& %/ /&%;/&% &-&- $*:$*-& & ./* $$*& '
$&.&'& %*&, +' $8-&. $*$9D. -&%/-& %$*-$/%-% /8 /%/'
$.:'-&' $ +' $8-&. '$ /-%;/-% .%&' 8 /%/'
$/'/* . $'::&- %$%& +/ /%/' $:%&=-& * +$* /%/'
$&&.' $ +'9
P$%
P$&.&8 $%:$ $'/ $% -%.8 $%&9A $$* $%:$
$'/ $% % &&.&8 -$$*%& $% &<%% '$%&' $-
&/%'$%&' $- &'&*&%/ '$%&' / '- &%$*&9
S$.& $%:$ $'/ $% 8. .& $*./ &$*%&'
. '-/- &&9D. $$* '-/-/ %/ .$&8 /-% . % $**%&-&-&
. -/%/ /-8 $+/. -/'-$-9I$.-$%& /-% . 8*/- &$*&' &.&
-$-/& %- & . %*-'-&9S$& <:%:8-$:* $+/. *& U&%
B&-&- A /'& $*/' $8// /% %* $*/-8 $
':-/$%$%& * &$- ':-/$ $../& :* %$*-$/% /'& -+
&*:/'-& :.$8 U&% B&-&- B9P$+/. *& U&% A /'& %&' %$*../ %$*:%&=&-&
/%/' $$*& $- %$*-$/%+&' -$./*/8 $% $*/' -$/8 &.& &
U&% B9
B' $*/-8 %&' $$*&' $*8%& '8/-/- %$*8
$$.$-& -.8 $% // &&9P$*/-8 $&. :-&-& 8
&$%&,&'-& %/ + %$% /%/' $<&% $% $*/' -$-/%/
-% -/.&%
• P$*%& M+$$
D. $$=./-& +$* &-&-8&* -$/ $*/-8 & AS $.&%'
-$& &;& %$.8 &8- -$$./&' & $* &
'$.& // %&'9 &* -$/ '$&/ %&/. . $/'/* '&$*+
+$* /-% . &- %$*+& -$& '&% '$. . $&-8' %*
$/'/* '&$*+ +$* $ $/'/* $'::&- -/%/ /-% .9
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S$$*%& $*/-8 //$$* :-;:- /'& $.&/%&
-$./*/8 & &'$./*' :.$8 /-% .9@&' * +$*' $*$' 8*/-
&&.& $*-*' $8-&. /&% -$%$.8 +' :-;:- +$.- %&'
&$*/8& 8*/- &$.&&-&-$$*%& ,./'%/-& . &.& %/'* % /9
T&'% $*/8 -% $*=*&-& -$../ :-;:-
&$*/8& :.$8 +$* %$%& 8 -$&'&% '$.&9@&.&-&- =*&- $*/'
8. $%& . $$=./-& '&$*+ +$$9T$%& -&-%$ .&-&- =*&-
.& &'/ -&8 %$% $/%/8' /-/*$ $&.& -.8 -%/ <* /%/'
$/% $&.& && % &.' .8 $ $$.&&-& -$/ :- &
+$* %&' $&.&'& $*/89
%A% III
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KESIMP!LAN
9
P/-% . .8 -/%/ /&% :*&--& & . $% $
&/'/* -$<* :$%$*9 D. $$%' -/%/ /-% . -/%/ $*/-8
$$.$-&' $$ . $&. '$/%/- '$ %&'% .$&8 *$8
$&.&'& &,:*-& *$.$= . $/% trade-off $$./*>$%9
T&' && % $&'%' '$<$% . $&. '$/%/- '/.&%-
'$/%/- $/-%' $*8%& .$&8 $-* /%/' *:,&%&.&%- $$*&'
$/'/* .$&8 ./- %- '&$*+ +$$ $*/' $$* & %*
'$//.;'$//. 9
B%- :%::& /-% . /'& &%&/.' :.$8 /&%;/&% &-&- .&
:.$8 +$$ ':*:*%9 B%- && 8*/- -$<* $'-.&-&% &-*& . '%&=&%-
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