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Jurnal Bina Akuntansi最新文献

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PENGARUH PENERAPAN PENGENDALIAN INTERNAL, AUDIT INVESTIGASI DAN AKUNTANSI FORENSIK TERHADAP PENGUNGKAPAN KECURANGAN PADA PEMERINTAH KABUPATEN PALI 帕利区政府内部控制实施、调查性审计和法务会计对舞弊披露的影响
Jurnal Bina Akuntansi Pub Date : 2024-01-06 DOI: 10.52859/jba.v11i1.531
R. Ramadhana, K. Sari, Riza Wahyudi
{"title":"PENGARUH PENERAPAN PENGENDALIAN INTERNAL, AUDIT INVESTIGASI DAN AKUNTANSI FORENSIK TERHADAP PENGUNGKAPAN KECURANGAN PADA PEMERINTAH KABUPATEN PALI","authors":"R. Ramadhana, K. Sari, Riza Wahyudi","doi":"10.52859/jba.v11i1.531","DOIUrl":"https://doi.org/10.52859/jba.v11i1.531","url":null,"abstract":"Fraudulent activities are ones that people plan to take in order to benefit more thanothers. Early fraud disclosure is crucial to lower the level of fraud. Investigativeauditing, forensic accounting, and internal controls are all techniques for spottingfraud early on. This study’s objective is to evaluate the efficiency of internal controls,forensic accounting, and investigative audits in identifying fraud. Surveys were usedto collect the data, and multiple regression analysis methods as well as the SPSSversion 26 program were used to analyze it. The findings of this research, forensicaccounting had no impact on fraud disclosure, but internal control and investigativeaudits had a favorable and considerable impact. However, overall (concurrently),forensic accounting, investigative auditing, and internal control all contributed to hedisclosure of conditions in the PALI Regency government","PeriodicalId":122934,"journal":{"name":"Jurnal Bina Akuntansi","volume":"64 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139448834","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
MENELISIK SATU DEKADE RISET PERPAJAKAN PARIWISATA di INDONESIA : SEBUAH STUDI BIBLIOGRAPHY 印度尼西亚旅游业税收研究十年回顾 ：研究书目
Jurnal Bina Akuntansi Pub Date : 2024-01-06 DOI: 10.52859/jba.v11i1.537
Ervina Rahmalia Putri, Y. Lestari, Wildatun Firdausiyah, Rohmatul Umah, Nurul Aziza, Achmad Fajrul Falakh, M. N. Alim
{"title":"MENELISIK SATU DEKADE RISET PERPAJAKAN PARIWISATA di INDONESIA : SEBUAH STUDI BIBLIOGRAPHY","authors":"Ervina Rahmalia Putri, Y. Lestari, Wildatun Firdausiyah, Rohmatul Umah, Nurul Aziza, Achmad Fajrul Falakh, M. N. Alim","doi":"10.52859/jba.v11i1.537","DOIUrl":"https://doi.org/10.52859/jba.v11i1.537","url":null,"abstract":"This study aims to examine and determine the development of tourism tax research in Indonesia for a decade with an observation period of 2013- 2023. The research is based on 83 tourism tax articles published in reputable journals or SINTA 1,2,3 and 4 accredited journals in Indonesia. This study found that the development of tourism tax research did not consistently increase and the lack of research on tourism tax as evidenced from 10 yearsthere were only 83 articles. The journal that publishes many articles with the most tourism tax topics is the Udayana University Accounting E-Journal. The method that is widely used is quantitative method, and secondary data sources are widely used by researchers. The absence of articles published in SINTA 1indexed journals is mostly published in SINTA 4 indexed journals. This study proves the development of tourism tax in Indonesia with a bibliography analysis method that has not been studied by researchers in Indonesia bymapping articles published in SINTA 1,2,3 and 4 indexed journals for a decade. This research also uses 4 keywords in the search for tourism tax articles, namely entertainment tax, hotel tax and tourism tax","PeriodicalId":122934,"journal":{"name":"Jurnal Bina Akuntansi","volume":"63 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139448985","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
DETERMINAN MINAT MAHASISWA AKUNTANSI MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAK) DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI 会计专业学生接受会计职业教育（PPAK）兴趣的决定因素，动机是一个调节变量
Jurnal Bina Akuntansi Pub Date : 2024-01-06 DOI: 10.52859/jba.v11i1.536
Ikang Murapi, Dewa Ayu Oki Astarini, Hairil Fahrurrohmi
{"title":"DETERMINAN MINAT MAHASISWA AKUNTANSI MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAK) DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI","authors":"Ikang Murapi, Dewa Ayu Oki Astarini, Hairil Fahrurrohmi","doi":"10.52859/jba.v11i1.536","DOIUrl":"https://doi.org/10.52859/jba.v11i1.536","url":null,"abstract":"This research aims to examine the factors that influence students' interest inparticipating in Professional Accounting Education (PPAk). Accountingprofessional education is further education after completing a bachelor's degreemajoring in accounting. This research is quantitative research. The sample in thisstudy was students from the undergraduate economics and business faculty ofaccounting at least semester 7 at a university in Lombok. Determination of thesample in this study used the Slovin formula. The number of samples used in thisresearch was 5 universities, with a total of 55 students as respondents. This researchis aimed at testing and analyzing the influence of education costs, length ofeducation, and parental influence on students' interest in pursuing professionalaccounting education with motivation as a moderating variable. The data analysistechniques used are Moderated Regression Analysis (MRA), descriptive statisticalanalysis, classical assumption test, coefficient determination test (R2) andhypothesis test (t test) and f test. Based on the results of this research, it shows thateducation costs and motivation can weaken students' interest in participating inPPAk. The length of education and motivation are not able to strengthen therelationship with students' interest in participating in PPAk. Parental influence andmotivation were unable to strengthen the relationship with students' interest inparticipating in PPAk. Based on the empirical results in this research, it shows thateducation costs have an influence on students' interest in participating in PPAk. Thelength of education has an influence on students' interest in participating in PPAk.Parental influence has no effect on students' interest in participating in PPAk.","PeriodicalId":122934,"journal":{"name":"Jurnal Bina Akuntansi","volume":"50 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139449507","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN MEDIASI KINERJA PERUSAHAAN PADA PERUSAHAAN PROPERTI 影响公司价值的因素与房地产公司业绩的中介作用
Jurnal Bina Akuntansi Pub Date : 2024-01-06 DOI: 10.52859/jba.v11i1.529
Michael Michael, Henryanto Wijaya
{"title":"FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN MEDIASI KINERJA PERUSAHAAN PADA PERUSAHAAN PROPERTI","authors":"Michael Michael, Henryanto Wijaya","doi":"10.52859/jba.v11i1.529","DOIUrl":"https://doi.org/10.52859/jba.v11i1.529","url":null,"abstract":"This study aims to obtain empirical evidence about the effect of capital structure, institutional ownership, and managerial ownership on firm value with firm performance as mediation in property sector companies listed on the Indonesia Stock Exchange for the period 2019 to 2021. The sampling method used was purposive sampling thus 51 sample companies were obtained. Data processing is carried out using the SmartPLS 4.0.8.4 program. The results of this study indicate that capital structure, institutional ownership, and managerial ownership do not have a significant effect on firm value, and firm performance does not mediate the relationship between capital structure, institutional ownership, and managerial ownership on firm value. The implication of this research is that investors need to pay attention to external factors such as the global economic situation, investor sentiment, and capital market conditions to be able to measure a company's value more accurately.","PeriodicalId":122934,"journal":{"name":"Jurnal Bina Akuntansi","volume":"60 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139449574","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH PERSEPSI MAHASISWA, MOTIVASI BELAJAR, AKTIVITAS BELAJAR TERHADAP HASIL BELAJAR SIKLUS AKUNTANSI MAHASISWA UNIVERSITAS BINA SARANA INFORMATIKA SURAKARTA 学生认知、学习动机、学习活动对苏腊卡尔塔比纳萨拉娜信息大学学生会计循环学习成果的影响
Jurnal Bina Akuntansi Pub Date : 2024-01-06 DOI: 10.52859/jba.v11i1.535
W. Haryanto
{"title":"PENGARUH PERSEPSI MAHASISWA, MOTIVASI BELAJAR, AKTIVITAS BELAJAR TERHADAP HASIL BELAJAR SIKLUS AKUNTANSI MAHASISWA UNIVERSITAS BINA SARANA INFORMATIKA SURAKARTA","authors":"W. Haryanto","doi":"10.52859/jba.v11i1.535","DOIUrl":"https://doi.org/10.52859/jba.v11i1.535","url":null,"abstract":"The aim of this research is student perceptions about campus and learningmotivation for learning activities on student learning outcomes at Bina SaranaInformatika University, both partially and simultaneously. The technique used inthis research was Proportionate Random Sampling, totaling 204 students. The dataanalysis used is multiple regression. This research is quantitative research usingsurvey methods. The population of this research was students from semester 3 tosemester 7 with a Bachelor of Accounting study program and a D3 accounting skillsprogram, totaling 200 students. The research results show that student perceptions,learning motivation and learning activities have a simultaneous influence on thelearning outcomes of the accounting cycle. Partially, student perceptions have aninfluence on learning outcomes, but learning motivation and learning activities donot have an influence on accounting cycle learning outcomes.","PeriodicalId":122934,"journal":{"name":"Jurnal Bina Akuntansi","volume":"59 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139449272","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH FINANCIAL DISTRESS, KARAKTER EKSEKUTIF, THIN CAPITALIZATION DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2018-2022) 财务困境、高管性格、薄资本化和机构所有权对避税的影响（对 2018-2022 年在 Bei 上市的矿业公司的实证研究）
Jurnal Bina Akuntansi Pub Date : 2024-01-06 DOI: 10.52859/jba.v11i1.539
Hamidah Asri Aji Pangestu, Dewi Indriasih, F. Firmansyah
{"title":"PENGARUH FINANCIAL DISTRESS, KARAKTER EKSEKUTIF, THIN CAPITALIZATION DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2018-2022)","authors":"Hamidah Asri Aji Pangestu, Dewi Indriasih, F. Firmansyah","doi":"10.52859/jba.v11i1.539","DOIUrl":"https://doi.org/10.52859/jba.v11i1.539","url":null,"abstract":"The aim of this research is to determine the influence of financial distress, executivecharacter, thin capitalization, institutional ownership on tax avoidance. The type ofresearch used in this study is quantitative research using decriptive statisticalmethods. The population in this study are mining companies listed on the IndonesiaStock Exchange in 2018-2022, totaling 48 companies. The sampling technique inthis study used purposive sampling. This study uses secondary data in the form ofannual financial reports. The method of analysis used in research is a method ofdouble linear regression analysis with SPSS 25 program. The results of this studyindicate that financial distress has no effect on tax avoidance with a sig value 0,691,executive character has no effect on tax avoidance with a sig value 0,151 thincapitalization has no effect on tax avoidance with a sig value 0,739 institusionalownership has a negative effect on tax avoidance with a sig value 0,000.","PeriodicalId":122934,"journal":{"name":"Jurnal Bina Akuntansi","volume":"56 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139449492","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH PERENCANAAN ANGGARAN, PELAKSANAAN ANGGARAN, REGULASI DAN KOMITMEN ORGANISASI TERHADAP PENYERAPAN ANGGARAN PADA OPD KOTA PALEMBANG 预算规划、预算执行、规章制度和组织承诺对巴伦邦市预算吸收的影响。
Jurnal Bina Akuntansi Pub Date : 2024-01-06 DOI: 10.52859/jba.v11i1.533
Nurbaverischa Nurbaverischa, Susi Ardiani, N. Nurhasanah
{"title":"PENGARUH PERENCANAAN ANGGARAN, PELAKSANAAN ANGGARAN, REGULASI DAN KOMITMEN ORGANISASI TERHADAP PENYERAPAN ANGGARAN PADA OPD KOTA PALEMBANG","authors":"Nurbaverischa Nurbaverischa, Susi Ardiani, N. Nurhasanah","doi":"10.52859/jba.v11i1.533","DOIUrl":"https://doi.org/10.52859/jba.v11i1.533","url":null,"abstract":"This research aims to prove the factors that influence the level of budgetabsorption in the Palembang city OPD. The factors tested in this research arebudget planning, budget implementation, regulations and organizationalcommitment. The population and sample selected were 32 Regional OperationalApparatus with a total of 160 samples of employees from all regional agenciesand organizational bodies in the city of Palembang with a sampling technique,namely purposive sampling. Data analysis was carried out using multiple linearregression which was processed with the help of the SPSS version 29 program.The research results revealed that budget planning and organizationalcommitment had a positive impact on budget absorption in the Palembang CityOPD. Meanwhile, budget implementation and regulations have no impact onbudget absorption.","PeriodicalId":122934,"journal":{"name":"Jurnal Bina Akuntansi","volume":"62 25","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139449163","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH OPERATING CAPACITY, SALES GROWTH, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI SUBSEKTOR FOOD AND BEVERAGE TAHUN 2018-2021 营运能力、销售增长和杠杆率对财务困境的影响（2018-2021 年北 京食品饮料子行业制造业上市公司研究）。
Jurnal Bina Akuntansi Pub Date : 2024-01-06 DOI: 10.52859/jba.v11i1.534
Amara Delia, Suhaidar Suhaidar, Wenni Anggita
{"title":"PENGARUH OPERATING CAPACITY, SALES GROWTH, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI SUBSEKTOR FOOD AND BEVERAGE TAHUN 2018-2021","authors":"Amara Delia, Suhaidar Suhaidar, Wenni Anggita","doi":"10.52859/jba.v11i1.534","DOIUrl":"https://doi.org/10.52859/jba.v11i1.534","url":null,"abstract":"This study aims to analyze the Effect of Operating Capacity, Sales Growth, andLeverage on Financial Distress in food and beverage sub-sector manufacturing companies onthe Indonesia Stock Exchange in 2018-2021. The number of samples used in this study were120 companies in the food and beverage subsector which were calculated using a purposivesampling technique. The type of data used is secondary data. The results of the study showthat Operating Capacity and Sales Growth have a negative and significant effect on FinancialDistress in manufacturing companies in the food and beverage sub-sector in 2018-2021.Meanwhile, Leverage has a positive and significant effect on Financial Distress inmanufacturing companies in the food and beverage sub-sector in 2018-2021.","PeriodicalId":122934,"journal":{"name":"Jurnal Bina Akuntansi","volume":"62 20","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139449168","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH PROFITABILITAS, SOLVABILITAS, dan AUDIT TENURE TERHADAP AUDIT DELAY (STUDI PADA SEKTOR TEKNOLOGI DI BURSA EFEK INDONESIA PERIODE 2018-2022) 盈利能力、可解决性和审计任期对审计延迟的影响（2018-2022 年印度尼西亚效应局对科技行业的研究）
Jurnal Bina Akuntansi Pub Date : 2024-01-06 DOI: 10.52859/jba.v11i1.538
Faradiba Nurjannah Faatin, Nurafni Eltivia, Nur Indah Riwajanti
{"title":"PENGARUH PROFITABILITAS, SOLVABILITAS, dan AUDIT TENURE TERHADAP AUDIT DELAY (STUDI PADA SEKTOR TEKNOLOGI DI BURSA EFEK INDONESIA PERIODE 2018-2022)","authors":"Faradiba Nurjannah Faatin, Nurafni Eltivia, Nur Indah Riwajanti","doi":"10.52859/jba.v11i1.538","DOIUrl":"https://doi.org/10.52859/jba.v11i1.538","url":null,"abstract":"The aim of this research is to analyze the influence of Profitability, Solvency, Audit Tenureon Audit Delay of technology sector companies on the IDX in 2018-2022. The samplingtechnique applied by researchers is a purposive sampling technique using secondary data.Then, the data was analyzed through multiple linear regression analysis. The results withpartial Profitability and Audit Tenure on Audit Delay do not have a significant effect whileSolvency has a significant negative effect. For simultaneous testing, the variablesProfitability, Solvency and Audit Tenure on Audit Delay have a significant effect with apercentage of 56.4% and 43.6% is explained by variables other than the variables in thisresearch. Companies should focus more on variables that are thought to have a significantimpact on Audit Delay such as company age, type of auditor's opinion, and KAP sizebecause these variables are very important in helping them make decisions.","PeriodicalId":122934,"journal":{"name":"Jurnal Bina Akuntansi","volume":"46 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139449299","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
DAMPAK LIKUIDITAS, TANGGUNGJAWAB SOSIAL, LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN 流动性、社会责任、杠杆作用、盈利能力和公司规模对公司价值的影响
Jurnal Bina Akuntansi Pub Date : 2024-01-06 DOI: 10.52859/jba.v11i1.532
S. Dewi
{"title":"DAMPAK LIKUIDITAS, TANGGUNGJAWAB SOSIAL, LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN","authors":"S. Dewi","doi":"10.52859/jba.v11i1.532","DOIUrl":"https://doi.org/10.52859/jba.v11i1.532","url":null,"abstract":"This research aims to determine the role of liquidity, social responsibility, leverage,profitability and company size on company value in the non-primary goodsconsumption sector listed on the Indonesia Stock Exchange for 3 years. The samplewas selected using a purposive sampling method and 51 valid data were selected.Data processing was carried out using multiple regression analysis using the Eviews12 program. It turned out that the research gave results that only profitability had apositive impact on company value. This proves that a company's ability to generateprofits in a period is a positive signal for investors in predicting the value of acompany. The research results also show that liquidity has no impact on companyvalue in a negative direction, social responsibility has no impact on company valuein a negative direction, and company size has no impact on company value in anegative direction. On the other hand, leverage has no impact on company value ina positive direction.","PeriodicalId":122934,"journal":{"name":"Jurnal Bina Akuntansi","volume":"48 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139449603","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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