How to cite this paper
Siregar, M., Nidar, S., Anwar, M & Herwany, A. (2025). Determinants of financial performance and Islamic social reporting: Evidence from Indonesian Islamic banks.Uncertain Supply Chain Management, 13(1), 165-176.
Refrences
Abid, I., & Goaied, M. (2017). Benchmarking banking efficiency using a meta-profit function. Journal of Quantitative Economics, 15, 45-74.
Abou-El-Sood, H. (2016). Are regulatory capital adequacy ratios good indicators of bank failure? Evidence from US banks. International Review of Financial Analysis, 48, 292-302.
Adams, R. B., & Ferreira, D. (2012). Regulatory pressure and bank directors' incentives to attend board meetings. International Review of Finance, 12(2), 227-248.
Ahmad, A.U.F., & Hassan, M.K. (2007). Regulation and achievement of Islamic banking in Bangladesh. Thunderbird International Business Review, 49(2), 251-277.
Ahmad, G. N., Prasetyo, M. R. P., Buchdadi, A. D., Suherman, S., Widyastuti, U., & Kurniawati, H. (2022). The effect of CEO characteristics on firm achievement of food and beverage companies in Indonesia, Malaysia and Singapore. Quality-Access to Success, 23(186), 111-122.
Ahmad, N. B., Rashid, A., & Gow, J. (2017). Board meeting frequency and corporate social responsibility (CSR) reporting: Evidence from Malaysia. Corporate Board: role, duties and composition, 13(1-1), 87-99.
Amalia, A.Z.H. & Purwanto, A. (2023). Pengaruh tingkat kesehatan bank terhadap corporate social responsibility dengan metode CAMELS, Diponegoro Journal Of Accounting, 12(1), 1-11.
Amelinda, T.N., & Rachmawati, L. (2021). Pengaruh penerapan good corporate governance terhadap kinerja keuangan bank umum syariah di indonesia, Jurnal Ekonomika dan Bisnis Islam, 4(1), 33-44.
Antonio, Muhammad Syafii (2001). Bank Syariah: Dari Teori Ke Praktik. Gema Insani Press, Jakarta.
Ascarya & Yumanita, D. (2005). Bank Syariah: Gambaran Umum. Pusat Pendidikan dan Studi Kebanksentralan (PPSK), BI, Jakarta.
Asmild, M., Kronborg, D., Mahbub, T., & Matthews, K. (2019). The efficiency patterns of Islamic banks during the global financial crisis: The case of Bangladesh. The Quarterly Review of Economics and Finance, 74, 67-74.
Bae, S. M., Masud, M., Kaium, A., & Kim, J. D. (2018). A cross-country investigation of corporate governance and corporate sustainability disclosure: A signaling theory perspective. Sustainability, 10(8), 2611.
Boadi, L. A., Dadzie, P., Narteh-Yoe, S., Doku, J. N., Opoku, R. T., & Nyamekye, K. A. (2023). Board meeting effectiveness and bank achievement: Evidence from Sub-Saharan Africa. International Journal of Economics and Financial Issues, 13(6), 35–41.
Buchdadi, A.D., Suherman, S., Mahfirah, T.F., Usman, B., & Kurniawati, H. (2023). An assessment of female executives’ influence on bank achievement in Indonesia based on critical mass theory. International Journal of Management and Sustainability, 12(1), 26-43.
Capuano, P. (2023). Does the education level of board members affect the bank’s achievement? Evidence from US banks. In E. Karger & A. Kostyuk (Eds.), Corporate governance: An interdisciplinary outlook, 27–29. Virtus Interpress.
Chaffai, M., & Hassan, M. K. (2019). Technology gap and managerial efficiency: A comparison between Islamic and conventional banks in MENA. Journal of Productivity Analysis, 51, 39-53.
Cho, S.Y. & Lee, C. (2019). Managerial Efficiency, Corporate Social Achievement, and Corporate Financial Achievement. Journal of Business Ethics, 158(2), 467-486.
Dalimunthe, S. & Sabila, F.S. (2023). Does CEO age affect the achievement of banks in Indonesia?. Global Advances in Business Studies, 2(2), 81-88. https://doi.org/10.55584/Gabs.002.02.4
Daly, S., & Frikha, M. (2015). Corporate governance: what about Islamic banks?. International Journal of Financial Services Management, 8(1), 18-41.
Doyran, M. (2013). Net interest margins and firm achievement in developing countries: Evidence from Argentine commercial banks. Management Research Review, 36(7), 720-742. https://doi.org/10.1108/MRR-05-2012-0100
Dsouza, S., Rabbani, M. R., Hawaldar, I. T., & Jain, A. K. (2022). Impact of bank efficiency on the profitability of the banks in india: an empirical analysis using panel data approach. International Journal of Financial Studies, 10(4).
Fadilah, F., Uzliawati, L., & Mulyasari, W. (2022). The effect of firm size and firm age on sustainability reporting and the impact on earnings management, Jurnal Riset Akuntansi Terpadu, 15(1), 84-99.
Gu, J. (2023). Firm Achievement and Corporate Social Responsibility: Spatial Context and Effect Mechanism, SAGE Open, 13(1), pages 21582440231.
Gul, S., Irshad, F., & Zaman, K. (2011). Factors Affecting Bank Profitability in Pakistan. Romanian Economic Journal, 14(39).
Hambrick, D.C., & Mason, P.A. (1984). Upper echelons: the organization as a reflection of its top managers. The Academy of Management Review, 9(2), 193-206.
Hardianto, D.S., & Wulandari, P. (2016). Islamic bank vs conventional bank: intermediation, fee based service activity and efficiency. International Journal of Islamic and Middle Eastern Finance and Management, 9(2), 296-311. Retrieved from; https://doi.org/10.1108/IMEFM-01-2015-0003
Harjoto, M.A., Laksmana, I., & Wen Yang, Y. (2019). Board nationality and educational background diversity and corporate social achievement. Corporate Governance, 19(2), 217-239.
Htay, S. N. N., Rashid, H. M. A., Adnan, M. A., & Meera, A. K. M. (2012). Impact of Corporate Governance on Social and Environmental Information Disclosure of Malaysian Listed Banks: Panel Data Analysis. Asian Journal of Finance & Accounting, 4(1), 1–24. https://doi.org/10.5296/ajfa.v4i1.810
Hussain, A., Khan, M., Rehman, A., Sahib Zada, S., Malik, S., Khattak, A., & Khan, H. (2021). Determinants of Islamic social reporting in Islamic banks of Pakistan. International Journal of Law and Management, 63(1), 1-15. https://doi.org/10.1108/IJLMA-02-2020-0060
Indriyani, A. D., & Yuliandhari, W. S. (2020). Pengaruh ukuran perusahaan, dan umur perusahaan terhadap pengungkapan corporate social responsibility (Studi empiris pada perusahaan indeks lq45 non- keuangan yang terdaftar di bursa efek Indonesia tahun 2015-2018). Jurnal Akuntansi Bisnis Dan Ekonomi, 6(1), 1559–1568.
Internatonal Monetary Fund. (2023). SNA Chapter 2/BPM7 Chapter 17 – Islamic Finance (Version 7 for Global Consultation. Internatonal Monetary Fund. Retrieved from; https://www.imf.org/-/media/Files/Data/Statistics/BMP7/draft-chapters/sna-ch26-bpm7-ch17.ashx
Isik, O. & Ersoy, E. (2022). Bank age and financial achievement: is the relationship linear or nonlinear? Evidence from listed and unlisted commercial banks in China, Research of Financial Economic and Social Studies, 7(4).
Iyer, V., & Lulseged, A. (2013). Does family status impact US firms' sustainability reporting?. Sustainability Accounting, Management and Policy Journal, 4(2), 163-189. https://doi.org/10.1108/SAMPJ-Nov-2011-0032
Kadioglu, E., Telceken, N., & Ocal, N. (2017). Effect of the asset quality on the bank profitability. International Journal of Economics and Finance, 9(7), 2017
Karim, A. A. (2010). Sejarah Pemikiran Ekonomi Islam. Jakarta :: RajaGrafindo Persada
Kumala, L., Suherman, S., & Khuu Thi Phuong Dong. (2024). The impact of CEO gender and educational background on capital structure . Global Advances in Business Studies, 3(1), 13-25. https://doi.org/10.55584/Gabs.003.01.2
Kyei, S. M., Werner, K., & Appiah, K. O. (2022). Board meetings and bank performance in Africa. Cogent Business and Management, 9(1).
Lucky, A., Andrew, A. (2015). Asset Quality and Profitability of Commercial Banks: Evidence from Nigeria. Research Journal of Finance and Accounting, 6(18).
Lukonga, I. (2023). Monetary Policy Implications of Central Bank Digital Currencies: Perspectives on Jurisdictions with Conventional and Islamic Banking Systems. Internatonal Monetary Fund Working Paper. Retrieved from; https://www.imf.org/-/media/Files/Publications/WP/2023/English/wpiea2023060-print-pdf.ashx
Masrurroh, D.A. & Mulazid, A.S. (2017). Analisa pengaruh size perusahaan, capital adequacy ratio (CAR), non perfoming financing (NPF), return on asset (ROA), financing deposit ratio (FDR) terhadap pengungkapan corporate social responsibility (CSR) bank umum syariah di Indonesia periode 2012-2015, Jurnal Ekonomi dan Bisnis Islam, 4(1), 1-18
Michelon, G., & Parbonetti, A. (2012). The effect of corporate governance on sustainability disclosure. Journal of Management & Governance, 16(3), 477-509.
Mohiuddin, C., & Shafir, Z. (2018). Effect of liquidity risk on the achievement of Islamic banks in Bangladesh. Journal of Economics and Finance, 9(4), 1-9.
Mollah, S., & Zaman, M. (2015). Shari’ah supervision, corporate governance and achievement: Conventional vs. Islamic banks. Journal of Banking & Finance, 58, 418-435.
Murdayanti, Y., Ulupui, I.G.K.A., Pahala, I., Indriani, S., & Suherman, S. (2020). Corporate governance and value relevance in Indonesia manufacturing companies. Journal of Asian Finance, Economics and Business, 7(11), 335–346.
Muslih, M. & Marbun, S.O. (2020). The effect of risk management, firm age, and firm size on the achievement of banking companies registered in Indonesia stock exchange moderated by corporate governance and budget as control variable, International Journal of Science and Society, 2(4).
Naceur, S. B., & Omran, M. (2011). The effects of bank regulations, competition, and financial reforms on banks' achievement. Emerging markets review, 12(1), 1-20.
Nomran, N.M., & Haron, R. (2020). A systematic literature review on Shari'ah governance mechanism and firm achievement in Islamic banking. Islamic Economic Studies, 27(2), 91-123. https://doi.org/10.1108/IES-06-2019-0013.
Nguyen, P. A., Kecskés, A., & Mansi, S. (2017). Does corporate social responsibility create shareholder value? The importance of long-term investors. Journal of Banking & Finance, 105217.
Oktafiani, E. P., & Kurnianti, D. (2023). The effect of women executives on bank risk: evidence from Indonesia. Global Advances in Business Studies, 2(1), 44-51. https://doi.org/10.55584/Gabs002.01.5
Pereira, V.M.M. & Filipe, J.A.C.B. (2022). Board members’ educational background and financial achievement: evidence from Eurozone banks. Journal of Central Banking Theory and Practice, 3, 203-227
Putri, A. S., Mandala, E., Harahap, F. H., Adinur, R. S., & Hanggraeni, D. (2021). The impact of diversity and educational backgrounds of executive boards on Indonesian bank performance. Jurnal Keuangan dan Perbankan, 25(2), 450-465.
Rossi, M. (2016). The impact of age on firm achievement: a literature review. Corporate Ownership and Control, 13(2), 217–223
Saad, M., & Samet, A. (2017). Liquidity and the implied cost of equity capital. Journal of International Financial Markets, Institutions and Money, 51, 15-38.
Sabila, F., Dalimunthe, S., & Shadiq, N. (2023). The influence of female CEOs on bank achievement in Indonesia. Global Advances in Business Studies, 2(2), 63-71. https://doi.org/10.55584/Gabs002.02.2
Said, R., Hj Zainuddin, Y., & Haron, H. (2009). The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies. Social Responsibility Journal, 5(2), 212-226. https://doi.org/10.1108/17471110910964496
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Shahrier, N.A., Ho, J.S.Y., & Gaur, S. S. (2022). Ownership concentration, board characteristics and firm achievement among Shariah-compliant companies. Journal of Management & Governance, 24(2), 365-388.
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Adams, R. B., & Ferreira, D. (2012). Regulatory pressure and bank directors' incentives to attend board meetings. International Review of Finance, 12(2), 227-248.
Ahmad, A.U.F., & Hassan, M.K. (2007). Regulation and achievement of Islamic banking in Bangladesh. Thunderbird International Business Review, 49(2), 251-277.
Ahmad, G. N., Prasetyo, M. R. P., Buchdadi, A. D., Suherman, S., Widyastuti, U., & Kurniawati, H. (2022). The effect of CEO characteristics on firm achievement of food and beverage companies in Indonesia, Malaysia and Singapore. Quality-Access to Success, 23(186), 111-122.
Ahmad, N. B., Rashid, A., & Gow, J. (2017). Board meeting frequency and corporate social responsibility (CSR) reporting: Evidence from Malaysia. Corporate Board: role, duties and composition, 13(1-1), 87-99.
Amalia, A.Z.H. & Purwanto, A. (2023). Pengaruh tingkat kesehatan bank terhadap corporate social responsibility dengan metode CAMELS, Diponegoro Journal Of Accounting, 12(1), 1-11.
Amelinda, T.N., & Rachmawati, L. (2021). Pengaruh penerapan good corporate governance terhadap kinerja keuangan bank umum syariah di indonesia, Jurnal Ekonomika dan Bisnis Islam, 4(1), 33-44.
Antonio, Muhammad Syafii (2001). Bank Syariah: Dari Teori Ke Praktik. Gema Insani Press, Jakarta.
Ascarya & Yumanita, D. (2005). Bank Syariah: Gambaran Umum. Pusat Pendidikan dan Studi Kebanksentralan (PPSK), BI, Jakarta.
Asmild, M., Kronborg, D., Mahbub, T., & Matthews, K. (2019). The efficiency patterns of Islamic banks during the global financial crisis: The case of Bangladesh. The Quarterly Review of Economics and Finance, 74, 67-74.
Bae, S. M., Masud, M., Kaium, A., & Kim, J. D. (2018). A cross-country investigation of corporate governance and corporate sustainability disclosure: A signaling theory perspective. Sustainability, 10(8), 2611.
Boadi, L. A., Dadzie, P., Narteh-Yoe, S., Doku, J. N., Opoku, R. T., & Nyamekye, K. A. (2023). Board meeting effectiveness and bank achievement: Evidence from Sub-Saharan Africa. International Journal of Economics and Financial Issues, 13(6), 35–41.
Buchdadi, A.D., Suherman, S., Mahfirah, T.F., Usman, B., & Kurniawati, H. (2023). An assessment of female executives’ influence on bank achievement in Indonesia based on critical mass theory. International Journal of Management and Sustainability, 12(1), 26-43.
Capuano, P. (2023). Does the education level of board members affect the bank’s achievement? Evidence from US banks. In E. Karger & A. Kostyuk (Eds.), Corporate governance: An interdisciplinary outlook, 27–29. Virtus Interpress.
Chaffai, M., & Hassan, M. K. (2019). Technology gap and managerial efficiency: A comparison between Islamic and conventional banks in MENA. Journal of Productivity Analysis, 51, 39-53.
Cho, S.Y. & Lee, C. (2019). Managerial Efficiency, Corporate Social Achievement, and Corporate Financial Achievement. Journal of Business Ethics, 158(2), 467-486.
Dalimunthe, S. & Sabila, F.S. (2023). Does CEO age affect the achievement of banks in Indonesia?. Global Advances in Business Studies, 2(2), 81-88. https://doi.org/10.55584/Gabs.002.02.4
Daly, S., & Frikha, M. (2015). Corporate governance: what about Islamic banks?. International Journal of Financial Services Management, 8(1), 18-41.
Doyran, M. (2013). Net interest margins and firm achievement in developing countries: Evidence from Argentine commercial banks. Management Research Review, 36(7), 720-742. https://doi.org/10.1108/MRR-05-2012-0100
Dsouza, S., Rabbani, M. R., Hawaldar, I. T., & Jain, A. K. (2022). Impact of bank efficiency on the profitability of the banks in india: an empirical analysis using panel data approach. International Journal of Financial Studies, 10(4).
Fadilah, F., Uzliawati, L., & Mulyasari, W. (2022). The effect of firm size and firm age on sustainability reporting and the impact on earnings management, Jurnal Riset Akuntansi Terpadu, 15(1), 84-99.
Gu, J. (2023). Firm Achievement and Corporate Social Responsibility: Spatial Context and Effect Mechanism, SAGE Open, 13(1), pages 21582440231.
Gul, S., Irshad, F., & Zaman, K. (2011). Factors Affecting Bank Profitability in Pakistan. Romanian Economic Journal, 14(39).
Hambrick, D.C., & Mason, P.A. (1984). Upper echelons: the organization as a reflection of its top managers. The Academy of Management Review, 9(2), 193-206.
Hardianto, D.S., & Wulandari, P. (2016). Islamic bank vs conventional bank: intermediation, fee based service activity and efficiency. International Journal of Islamic and Middle Eastern Finance and Management, 9(2), 296-311. Retrieved from; https://doi.org/10.1108/IMEFM-01-2015-0003
Harjoto, M.A., Laksmana, I., & Wen Yang, Y. (2019). Board nationality and educational background diversity and corporate social achievement. Corporate Governance, 19(2), 217-239.
Htay, S. N. N., Rashid, H. M. A., Adnan, M. A., & Meera, A. K. M. (2012). Impact of Corporate Governance on Social and Environmental Information Disclosure of Malaysian Listed Banks: Panel Data Analysis. Asian Journal of Finance & Accounting, 4(1), 1–24. https://doi.org/10.5296/ajfa.v4i1.810
Hussain, A., Khan, M., Rehman, A., Sahib Zada, S., Malik, S., Khattak, A., & Khan, H. (2021). Determinants of Islamic social reporting in Islamic banks of Pakistan. International Journal of Law and Management, 63(1), 1-15. https://doi.org/10.1108/IJLMA-02-2020-0060
Indriyani, A. D., & Yuliandhari, W. S. (2020). Pengaruh ukuran perusahaan, dan umur perusahaan terhadap pengungkapan corporate social responsibility (Studi empiris pada perusahaan indeks lq45 non- keuangan yang terdaftar di bursa efek Indonesia tahun 2015-2018). Jurnal Akuntansi Bisnis Dan Ekonomi, 6(1), 1559–1568.
Internatonal Monetary Fund. (2023). SNA Chapter 2/BPM7 Chapter 17 – Islamic Finance (Version 7 for Global Consultation. Internatonal Monetary Fund. Retrieved from; https://www.imf.org/-/media/Files/Data/Statistics/BMP7/draft-chapters/sna-ch26-bpm7-ch17.ashx
Isik, O. & Ersoy, E. (2022). Bank age and financial achievement: is the relationship linear or nonlinear? Evidence from listed and unlisted commercial banks in China, Research of Financial Economic and Social Studies, 7(4).
Iyer, V., & Lulseged, A. (2013). Does family status impact US firms' sustainability reporting?. Sustainability Accounting, Management and Policy Journal, 4(2), 163-189. https://doi.org/10.1108/SAMPJ-Nov-2011-0032
Kadioglu, E., Telceken, N., & Ocal, N. (2017). Effect of the asset quality on the bank profitability. International Journal of Economics and Finance, 9(7), 2017
Karim, A. A. (2010). Sejarah Pemikiran Ekonomi Islam. Jakarta :: RajaGrafindo Persada
Kumala, L., Suherman, S., & Khuu Thi Phuong Dong. (2024). The impact of CEO gender and educational background on capital structure . Global Advances in Business Studies, 3(1), 13-25. https://doi.org/10.55584/Gabs.003.01.2
Kyei, S. M., Werner, K., & Appiah, K. O. (2022). Board meetings and bank performance in Africa. Cogent Business and Management, 9(1).
Lucky, A., Andrew, A. (2015). Asset Quality and Profitability of Commercial Banks: Evidence from Nigeria. Research Journal of Finance and Accounting, 6(18).
Lukonga, I. (2023). Monetary Policy Implications of Central Bank Digital Currencies: Perspectives on Jurisdictions with Conventional and Islamic Banking Systems. Internatonal Monetary Fund Working Paper. Retrieved from; https://www.imf.org/-/media/Files/Publications/WP/2023/English/wpiea2023060-print-pdf.ashx
Masrurroh, D.A. & Mulazid, A.S. (2017). Analisa pengaruh size perusahaan, capital adequacy ratio (CAR), non perfoming financing (NPF), return on asset (ROA), financing deposit ratio (FDR) terhadap pengungkapan corporate social responsibility (CSR) bank umum syariah di Indonesia periode 2012-2015, Jurnal Ekonomi dan Bisnis Islam, 4(1), 1-18
Michelon, G., & Parbonetti, A. (2012). The effect of corporate governance on sustainability disclosure. Journal of Management & Governance, 16(3), 477-509.
Mohiuddin, C., & Shafir, Z. (2018). Effect of liquidity risk on the achievement of Islamic banks in Bangladesh. Journal of Economics and Finance, 9(4), 1-9.
Mollah, S., & Zaman, M. (2015). Shari’ah supervision, corporate governance and achievement: Conventional vs. Islamic banks. Journal of Banking & Finance, 58, 418-435.
Murdayanti, Y., Ulupui, I.G.K.A., Pahala, I., Indriani, S., & Suherman, S. (2020). Corporate governance and value relevance in Indonesia manufacturing companies. Journal of Asian Finance, Economics and Business, 7(11), 335–346.
Muslih, M. & Marbun, S.O. (2020). The effect of risk management, firm age, and firm size on the achievement of banking companies registered in Indonesia stock exchange moderated by corporate governance and budget as control variable, International Journal of Science and Society, 2(4).
Naceur, S. B., & Omran, M. (2011). The effects of bank regulations, competition, and financial reforms on banks' achievement. Emerging markets review, 12(1), 1-20.
Nomran, N.M., & Haron, R. (2020). A systematic literature review on Shari'ah governance mechanism and firm achievement in Islamic banking. Islamic Economic Studies, 27(2), 91-123. https://doi.org/10.1108/IES-06-2019-0013.
Nguyen, P. A., Kecskés, A., & Mansi, S. (2017). Does corporate social responsibility create shareholder value? The importance of long-term investors. Journal of Banking & Finance, 105217.
Oktafiani, E. P., & Kurnianti, D. (2023). The effect of women executives on bank risk: evidence from Indonesia. Global Advances in Business Studies, 2(1), 44-51. https://doi.org/10.55584/Gabs002.01.5
Pereira, V.M.M. & Filipe, J.A.C.B. (2022). Board members’ educational background and financial achievement: evidence from Eurozone banks. Journal of Central Banking Theory and Practice, 3, 203-227
Putri, A. S., Mandala, E., Harahap, F. H., Adinur, R. S., & Hanggraeni, D. (2021). The impact of diversity and educational backgrounds of executive boards on Indonesian bank performance. Jurnal Keuangan dan Perbankan, 25(2), 450-465.
Rossi, M. (2016). The impact of age on firm achievement: a literature review. Corporate Ownership and Control, 13(2), 217–223
Saad, M., & Samet, A. (2017). Liquidity and the implied cost of equity capital. Journal of International Financial Markets, Institutions and Money, 51, 15-38.
Sabila, F., Dalimunthe, S., & Shadiq, N. (2023). The influence of female CEOs on bank achievement in Indonesia. Global Advances in Business Studies, 2(2), 63-71. https://doi.org/10.55584/Gabs002.02.2
Said, R., Hj Zainuddin, Y., & Haron, H. (2009). The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies. Social Responsibility Journal, 5(2), 212-226. https://doi.org/10.1108/17471110910964496
Santioso, L., & Daryatno, A.B. (2021). Factors affecting the profitability of banking companies listed in Indonesia stock exchange, Advances in Economics, Business and Management Research,volume 653, Tenth International Conference on Entrepreneurship and Business Management.
Sebayang, P. (2020). The impact of the capital adequacy ratio, non-performing loan against to return on equity (case study private bank in Indonesia). Proceedings of the 1st International Conference on Social Sciences and Humanities, https://doi.org/10.1051/shsconf/20207601035
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