{"id":33281,"date":"2025-09-11T12:14:57","date_gmt":"2025-09-11T05:14:57","guid":{"rendered":"https:\/\/pustaka.ut.ac.id\/lib\/?p=33281"},"modified":"2025-09-17T05:37:47","modified_gmt":"2025-09-16T22:37:47","slug":"epfa4329-akuntansi-organisasi-tidak-berorientasi-laba","status":"publish","type":"post","link":"https:\/\/pustaka.ut.ac.id\/lib\/epfa4329-akuntansi-organisasi-tidak-berorientasi-laba\/","title":{"rendered":"EPFA4329 &#8211; Akuntansi Organisasi Tidak Berorientasi Laba"},"content":{"rendered":"<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='av-layout-grid-1' class='av-layout-grid-container entry-content-wrapper main_color av-flex-cells    container_wrap sidebar_right'   >\n<div class=\"flex_cell no_margin av_one_fifth   \" style='vertical-align:top; padding:30px; '><div class='flex_cell_inner' ><\/div><\/div><div class=\"flex_cell no_margin av_three_fifth   \" style='vertical-align:top; padding:30px; background-color:#f4f3f2; '><div class='flex_cell_inner' ><p><div class=\"flex_column av_one_fifth  flex_column_div av-zero-column-padding first  \" style='border-radius:0px; '><p><div class='avia-image-container  av-styling-    avia-align-center '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\"  ><div class='avia-image-container-inner'><a href='https:\/\/pustaka.ut.ac.id\/lib\/wp-content\/uploads\/2025\/09\/EPFA4329.webp' class='avia_image'  ><img class='avia_image ' src='https:\/\/pustaka.ut.ac.id\/lib\/wp-content\/uploads\/2025\/09\/EPFA4329.webp' alt='' title='EPFA4329'  itemprop=\"thumbnailUrl\"  \/><\/a><\/div><\/div><br \/>\n<div class='avia-button-wrap avia-button-center '><a href='https:\/\/pustaka.ut.ac.id\/reader\/index.php?modul=EPFA4329' class='avia-button   avia-icon_select-yes-left-icon avia-color-theme-color avia-size-small avia-position-center '  target=\"_blank\"   ><span class='avia_button_icon avia_button_icon_left ' aria-hidden='true' data-av_icon='\ue85d' data-av_iconfont='entypo-fontello'><\/span><span class='avia_iconbox_title' >FULLTEXT EPFA4329<\/span><\/a><\/div><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p style=\"text-align: justify;\"><strong>Untuk menggunakan layanan RBV secara fulltext, Anda gunakan login yang teraktivasi pada UT-Online (http:\/\/elearning.ut.ac.id) dan terdaftar sebagai mahasiswa Universitas Terbuka<\/strong><\/p>\n<\/div><\/section><br \/>\n<div class='avia-button-wrap avia-button-center '><a href='http:\/\/elearning.ut.ac.id' class='avia-button   avia-icon_select-yes-left-icon avia-color-theme-color avia-size-small avia-position-center '   ><span class='avia_button_icon avia_button_icon_left ' aria-hidden='true' data-av_icon='\ue836' data-av_iconfont='entypo-fontello'><\/span><span class='avia_iconbox_title' > elearning.ut.ac.id<\/span><\/a><\/div><\/p><\/div><div class=\"flex_column av_three_fifth  flex_column_div av-zero-column-padding   \" style='border-radius:0px; '><p><div style='padding-bottom:10px;' class='av-special-heading av-special-heading-h3     '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >EPFA4329 &#8211; Akuntansi Organisasi Tidak Berorientasi Laba<\/h3><div class='special-heading-border'><div class='special-heading-inner-border' ><\/div><\/div><\/div><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p><strong>Heyvon Herdhayinta<\/strong><\/p>\n<ul>\n<li>Edisi 1 \/ 3 SKS \/ 9 Modul<\/li>\n<li>432 Halaman: ilustrasi; 27 cm<\/li>\n<li>ISBN 9786342490013<\/li>\n<li>ISBN (E) 9786342490020<\/li>\n<li>Tangerang Selatan: Universitas Terbuka, 2025<\/li>\n<li>Kelas DDC [23] 657.61<\/li>\n<\/ul>\n<\/div><\/section><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p style=\"text-align: justify;\">Buku Materi Pokok (BMP) EPFA4329 Akuntansi Organisasi Tidak Berorientasi Laba merupakan salah satu mata kuliah yang berisi pemantapan konsep, latihan-latihan kasus dan penyelesaian dalam kertas kerja yang kemudian menghasilkan laporan keuangan pada organisasi publik tidak berorientasi laba. Untuk dapat memperoleh nilai kelulusan yang maksimal pada mata kuliah ini mahasiswa dapat mengkuti tutorial sebagai bantuan belajar. Setelah mempelajari mata kuliah ini, diharapkan mahasiswa mampu mempraktikkan prinsip dan siklus akuntansi, mempraktikkan proses penyusunan laporan keuangan meliputi analisis transaksi, dan pencatatan\/penjurnalan untuk organisasi yang tidak berorientasi laba.<\/p>\n<\/div><\/section><br \/>\n<div class=\"tabcontainer   top_tab  \">\n\n<section class=\"av_tab_section\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" >    <div data-fake-id=\"#tab-id-1\" class=\"tab active_tab\"  itemprop=\"headline\" >Tinjauan Mata Kuliah<\/div>\n    <div id=\"tab-id-1-container\" class=\"tab_content active_tab_content\">\n        <div class=\"tab_inner_content invers-color\"  itemprop=\"text\" >\n<a href=\"https:\/\/pustaka.ut.ac.id\/lib\/wp-content\/uploads\/pdfmk\/EPFA4329-TM.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\" data-toolbar=\"bottom\" data-toolbar-fixed=\"off\">EPFA4329-TM<\/a>\n\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"av_tab_section\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" >    <div data-fake-id=\"#tab-id-2\" class=\"tab \"  itemprop=\"headline\" >Daftar Isi<\/div>\n    <div id=\"tab-id-2-container\" class=\"tab_content \">\n        <div class=\"tab_inner_content invers-color\"  itemprop=\"text\" >\n<a href=\"https:\/\/pustaka.ut.ac.id\/lib\/wp-content\/uploads\/pdfmk\/EPFA4329-DI.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\" data-toolbar=\"bottom\" data-toolbar-fixed=\"off\">EPFA4329-DI<\/a>\n\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"av_tab_section\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" >    <div data-fake-id=\"#tab-id-3\" class=\"tab \"  itemprop=\"headline\" >Katalog Dalam Terbitan<\/div>\n    <div id=\"tab-id-3-container\" class=\"tab_content \">\n        <div class=\"tab_inner_content invers-color\"  itemprop=\"text\" >\n<a href=\"https:\/\/pustaka.ut.ac.id\/lib\/wp-content\/uploads\/pdfmk\/EPFA4329-KDT.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\" data-toolbar=\"bottom\" data-toolbar-fixed=\"off\">EPFA4329-KDT<\/a>\n\n        <\/div>\n    <\/div>\n<\/section>\n\n<\/div>\n<\/p><\/div><div class=\"flex_column av_one_fifth  flex_column_div av-zero-column-padding   \" style='border-radius:0px; '><div class='avia-builder-widget-area clearfix '><div id=\"custom_html-6\" class=\"widget_text widget clearfix widget_custom_html\"><div class=\"textwidget custom-html-widget\"><div id=\"supsystic-table-83_14527\" class=\"supsystic-tables-wrap \" style=\" width:100%; visibility: hidden; \" data-table-width-fixed=\"100%\" data-table-width-mobile=\"100%\" ><table id=\"supsystic-table-83\" class=\"supsystic-table lfixed paragraphMode border stripe lightboxImg cell-border\" data-id=\"83\" data-view-id=\"83_14527\" data-title=\"Widget FEB\" data-currency-format=\"$1,000.00\" data-percent-format=\"10.00%\" data-date-format=\"DD.MM.YYYY\" data-time-format=\"HH:mm\" data-features=\"[&quot;after_table_loaded_script&quot;]\" data-search-value=\"\" data-lfixed=\"1\" data-lightbox-img=\"\" data-head-rows-count=\"1\" data-pagination-length=\"50,100,All\" data-auto-index=\"off\" data-searching-settings=\"{&quot;columnSearchPosition&quot;:&quot;bottom&quot;,&quot;minChars&quot;:&quot;0&quot;}\" data-lang=\"default\" data-override=\"{&quot;emptyTable&quot;:&quot;&quot;,&quot;info&quot;:&quot;&quot;,&quot;infoEmpty&quot;:&quot;&quot;,&quot;infoFiltered&quot;:&quot;&quot;,&quot;lengthMenu&quot;:&quot;&quot;,&quot;search&quot;:&quot;&quot;,&quot;previous&quot;:&quot;&quot;,&quot;next&quot;:&quot;&quot;,&quot;zeroRecords&quot;:&quot;&quot;,&quot;exportLabel&quot;:&quot;&quot;,&quot;file&quot;:&quot;default&quot;}\" data-merged=\"[]\" data-responsive-mode=\"0\" data-from-history=\"0\" ><thead><tr><th class=\"\" style=\"width:; padding: 0 !important;\"><\/th><\/tr><\/thead><tbody><tr style=\"height:px\" ><td data-cell-id=\"A1\" data-x=\"0\" data-y=\"1\" data-db-index=\"1\" class=\"bold bg-beb8b4 htCenter fsize-12 htMiddle color-000000\" data-cell-type=\"text\" data-original-value=\"FEB\" data-order=\"FEB\" style=\"min-width:100%; \" >FEB <\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A2\" data-x=\"0\" data-y=\"2\" data-db-index=\"2\" class=\"htMiddle fsize-12 htCenter bold bg-efefef\" data-cell-type=\"text\" data-original-value=\"Program Studi\" data-order=\"Program Studi\" >Program Studi <\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A3\" data-x=\"0\" data-y=\"3\" data-db-index=\"3\" class=\"htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/ekonomi-pembangunan-s1\/&quot; target=&quot;_self&quot;&gt;Ekonomi Pembangunan (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/ekonomi-pembangunan-s1\/&quot; target=&quot;_self&quot;&gt;Ekonomi Pembangunan (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/ekonomi-pembangunan-s1\/\" target=\"_self\">Ekonomi Pembangunan (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A4\" data-x=\"0\" data-y=\"4\" data-db-index=\"4\" class=\"htLeft htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/ekonomi-syariah-s1\/&quot; target=&quot;_self&quot;&gt;Ekonomi Syariah (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/ekonomi-syariah-s1\/&quot; target=&quot;_self&quot;&gt;Ekonomi Syariah (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/ekonomi-syariah-s1\/\" target=\"_self\">Ekonomi Syariah (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A5\" data-x=\"0\" data-y=\"5\" data-db-index=\"5\" class=\"htLeft htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/manajemen-s1\/&quot; target=&quot;_self&quot;&gt;Manajemen (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/manajemen-s1\/&quot; target=&quot;_self&quot;&gt;Manajemen (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/manajemen-s1\/\" target=\"_self\">Manajemen (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A6\" data-x=\"0\" data-y=\"6\" data-db-index=\"6\" class=\"htLeft htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/pariwisata-s1\/&quot; target=&quot;_self&quot;&gt;Pariwisata (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/pariwisata-s1\/&quot; target=&quot;_self&quot;&gt;Pariwisata (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/pariwisata-s1\/\" target=\"_self\">Pariwisata (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A7\" data-x=\"0\" data-y=\"7\" data-db-index=\"7\" class=\"htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/akuntansi-s1\/&quot; target=&quot;_self&quot;&gt;Akuntansi (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/akuntansi-s1\/&quot; target=&quot;_self&quot;&gt;Akuntansi (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/akuntansi-s1\/\" target=\"_self\">Akuntansi (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A8\" data-x=\"0\" data-y=\"8\" data-db-index=\"8\" class=\"htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/akuntansi-keuangan-publik-s1\/&quot; target=&quot;_self&quot;&gt;Akuntansi Keuangan Publik (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/akuntansi-keuangan-publik-s1\/&quot; target=&quot;_self&quot;&gt;Akuntansi Keuangan Publik (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/akuntansi-keuangan-publik-s1\/\" target=\"_self\">Akuntansi Keuangan Publik (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A9\" data-x=\"0\" data-y=\"9\" data-db-index=\"9\" class=\"fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/kewirausahaan-s1\/&quot; target=&quot;_self&quot;&gt;Kewirausahaan (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/kewirausahaan-s1\/&quot; target=&quot;_self&quot;&gt;Kewirausahaan (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/kewirausahaan-s1\/\" target=\"_self\">Kewirausahaan (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A10\" data-x=\"0\" data-y=\"10\" data-db-index=\"10\" class=\"htMiddle fsize-12 htCenter bold bg-efefef\" data-cell-type=\"text\" data-original-value=\"Katalog Kurikulum\" data-order=\"Katalog Kurikulum\" >Katalog Kurikulum <\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A11\" data-x=\"0\" data-y=\"11\" data-db-index=\"11\" class=\"htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/www.ut.ac.id\/wp-content\/uploads\/2025\/09\/03-Katalog-Sistem-Penyelenggaraan-Universitas-Terbuka-2025-2026-25092025_cover.pdf&quot; target=&quot;_blank&quot;&gt;Katalog UT Sistem Penyelenggaraan 2025\/2026&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/www.ut.ac.id\/wp-content\/uploads\/2025\/09\/03-Katalog-Sistem-Penyelenggaraan-Universitas-Terbuka-2025-2026-25092025_cover.pdf&quot; target=&quot;_blank&quot;&gt;Katalog UT Sistem Penyelenggaraan 2025\/2026&lt;\/a&gt;\" ><a href=\"https:\/\/www.ut.ac.id\/wp-content\/uploads\/2025\/09\/03-Katalog-Sistem-Penyelenggaraan-Universitas-Terbuka-2025-2026-25092025_cover.pdf\" target=\"_blank\">Katalog UT Sistem Penyelenggaraan 2025\/2026<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A12\" data-x=\"0\" data-y=\"12\" data-db-index=\"12\" class=\"htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/www.ut.ac.id\/wp-content\/uploads\/2025\/09\/01-Katalog-Kurikulum-FEB-FHISIP-FKIP-Non-PGSD-Non-PGPAUD-dan-Non-PAI-FST-UT-2025-2026-25092025_cover.pdf&quot; target=&quot;_blank&quot;&gt;Katalog Kurikulum FE, FHISIP, FKIP, FST UT 2025\/2026&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/www.ut.ac.id\/wp-content\/uploads\/2025\/09\/01-Katalog-Kurikulum-FEB-FHISIP-FKIP-Non-PGSD-Non-PGPAUD-dan-Non-PAI-FST-UT-2025-2026-25092025_cover.pdf&quot; target=&quot;_blank&quot;&gt;Katalog Kurikulum FE, FHISIP, FKIP, FST UT 2025\/2026&lt;\/a&gt;\" ><a href=\"https:\/\/www.ut.ac.id\/wp-content\/uploads\/2025\/09\/01-Katalog-Kurikulum-FEB-FHISIP-FKIP-Non-PGSD-Non-PGPAUD-dan-Non-PAI-FST-UT-2025-2026-25092025_cover.pdf\" target=\"_blank\">Katalog Kurikulum FE, FHISIP, FKIP, FST UT 2025\/2026<\/a><\/td><\/tr><\/tbody><\/table><!-- \/#supsystic-table-83.supsystic-table --><\/div><!-- \/.supsystic-tables-wrap --><!-- Tables Generator by Supsystic --><!-- Version:1.11.0 --><!-- http:\/\/supsystic.com\/ --><a title=\"WP Table Builder\" style=\"display:none;\" href=\"https:\/\/supsystic.com\/plugins\/wordpress-data-table-plugin\/?utm_medium=love_link\" target=\"_blank\">WP Table Builder<\/a><\/div><\/div><\/div><\/div><\/p>\n<\/div><\/div><div class=\"flex_cell no_margin av_one_fifth   \" style='vertical-align:top; padding:30px; '><div class='flex_cell_inner' ><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":33502,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[370,127,115],"tags":[],"class_list":["post-33281","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-akuntansi-keuangan-publik-s1","category-feb","category-ruang-baca-virtual"],"_links":{"self":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts\/33281","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/comments?post=33281"}],"version-history":[{"count":3,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts\/33281\/revisions"}],"predecessor-version":[{"id":33293,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts\/33281\/revisions\/33293"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/media\/33502"}],"wp:attachment":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/media?parent=33281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/categories?post=33281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/tags?post=33281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}