GOING CONCERN : JURNAL RISET AKUNTANSI最新文献_第2页

PENERAPAN METODE TIME AND MATERIAL PRICING SEBAGAI DASAR PENENTUAN HARGA JUAL JASA PADA PT. SINAR GALESONG MANDIRI MALALAYANG MANADO 时间和收获方法的应用，以确定马拉其多曼迪曼迪PT. GALESONG GALESONG MANADO的销售价格为基础

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-11-14 DOI: 10.32400/gc.14.4.26335.2019

Enjelin Lolong, Ventje Ilat, Victorina Z. Tirayoh

{"title":"PENERAPAN METODE TIME AND MATERIAL PRICING SEBAGAI DASAR PENENTUAN HARGA JUAL JASA PADA PT. SINAR GALESONG MANDIRI MALALAYANG MANADO","authors":"Enjelin Lolong, Ventje Ilat, Victorina Z. Tirayoh","doi":"10.32400/gc.14.4.26335.2019","DOIUrl":"https://doi.org/10.32400/gc.14.4.26335.2019","url":null,"abstract":"Determination of selling prices can be done with several approaches, one of which is the cost approach can identify the amount of costs that have been incurred to produce a product or service. This research was conducted at PT. Sinar Galesong Mandiri Malalayang Manado having its address at Malalayang, North Sulawesi. The purpose of this study is to apply the Time and Material Pricing Method in determining the selling price of services in the workshop of PT. Sinar Galesong Mandiri Malalayang Manado. The method of analysis uses quantitative descriptive data analysis methods, described direct costs and indirect costs, as well as analyzing and comparing a situation so that conclusions can be drawn which include the application of the Time and Material Pricing Method as a basis for determining selling prices. The results of the study illustrate that the selling price set by PT. Sinar Galesong Mandiri Malalayang Manado for the workshop is still not appropriate, because in the calculation of the selling price of the service does not take into account the costs incurred by the company. Selling price of the service, so that the price is relatively cheap, will later increase the motor entry unit and will also increase sales volume.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"120 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121583622","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

ANALISIS EFEKTIVITAS KINERJA PENDAPATAN (STUDI KASUS PADA DINAS PARIWISATA DAN KEBUDAYAAN KABUPATEN BOLAANG MONGONDOW TAHUN 2016-2018) 收入效益分析(2016-2018年BOLAANG MONGONDOW旅游业和文化部案例研究)

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-11-08 DOI: 10.32400/gc.14.4.26295.2019

Dhifa N. Buntuan, D. Saerang, Hendrik Gamaliel

{"title":"ANALISIS EFEKTIVITAS KINERJA PENDAPATAN (STUDI KASUS PADA DINAS PARIWISATA DAN KEBUDAYAAN KABUPATEN BOLAANG MONGONDOW TAHUN 2016-2018)","authors":"Dhifa N. Buntuan, D. Saerang, Hendrik Gamaliel","doi":"10.32400/gc.14.4.26295.2019","DOIUrl":"https://doi.org/10.32400/gc.14.4.26295.2019","url":null,"abstract":"In Bolaang Mongondow Regency, locally –generated revenue is still considered low and has not a significant increase. One of the SKPD producing PAD is the Tourism and Culture Office. In 2018, Tourism and Culture Office has not yet reached the target. This study aims to: (1) analyze the causes of revenue realization that does not reach the target, and (2) analyze the effectiveness of revenue performance. The research method used is quantitative descriptive. The type of data used qualitative is an explanation of interviews and quantitative data in a budget realization reports and ticket inventory reports for 2016-2018. Data collection methods used interview and documentation. The results showed, the factors causing the realization of revenue that did not reach the target due to the excessively high income target charged to the Office, while managed revenue sources were very limited. The effectiveness of the performance shows, in 2016 and 2017 are very effective category which reached 113.29% and 102.93%. While in 2018, included ineffective category that is 69.92%. It is recommended that the Office further optimizes its financial management so that it focuses on adding new tourism objects so that whatever targets are set can be achieved and can increase the effectiveness of its revenue performance.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133300738","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

ANALISIS TAX PLANNING UNTUK EFISIENSI PAJAK PENGHASILAN (PPh ) PASAL 21 PADA PT. TRINITY SUKSES 塔克斯对税收效率(PPh)第21条的分析取得了成功

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-11-08 DOI: 10.32400/gc.14.4.26296.2019

Laura Sumual, Inggriani Elim, Sherly Pinatik

{"title":"ANALISIS TAX PLANNING UNTUK EFISIENSI PAJAK PENGHASILAN (PPh ) PASAL 21 PADA PT. TRINITY SUKSES","authors":"Laura Sumual, Inggriani Elim, Sherly Pinatik","doi":"10.32400/gc.14.4.26296.2019","DOIUrl":"https://doi.org/10.32400/gc.14.4.26296.2019","url":null,"abstract":"Income tax is a tax collected on the tax object on his income. The purpose of the government that intends to maximize revenue from the tax sector is in fact contrary to the objectives of tax payers, where taxpayers try to streamline their tax burden so as to obtain greater profits in order to prosper their owners and continue the survival of their companies. Done by the company, one of which is by planning income tax especially Income Tax 21. The purpose of this study is to analyze the application of tax planning to corporate income tax, whether it is in accordance with the regulation of the Director General of Tax Number PER-31 /PJj / 2009 and Llaw no. 36 of 2008, and how the company utilizes tax regulations for planning taxes on corporate income tax. Objects that are subject to income tax are income from a person for work or business, agency or business form. This research is a descriptive study that compares and describes the state of an object of research in this case PT. Trinity sukses manado, by processing data and then comparing the results with the theory obtained. The results of this study are that the company has not carried out tax planning efficiently.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121280841","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: 1

ANALISIS PERBANDINGAN KONTRIBUSI DAN EFEKTIVITAS PAJAK BAHAN BAKAR KENDARAAN BERMOTOR DI PROVINSI GORONTALO DAN PROVINSI SULAWESI UTARA 分析了在GORONTALO省和北苏拉威西省的机动车燃料税收的贡献和有效性

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-11-08 DOI: 10.32400/gc.14.4.26293.2019

Miswati Dalonto, J. Sondakh, Steven J. Tangkuman

{"title":"ANALISIS PERBANDINGAN KONTRIBUSI DAN EFEKTIVITAS PAJAK BAHAN BAKAR KENDARAAN BERMOTOR DI PROVINSI GORONTALO DAN PROVINSI SULAWESI UTARA","authors":"Miswati Dalonto, J. Sondakh, Steven J. Tangkuman","doi":"10.32400/gc.14.4.26293.2019","DOIUrl":"https://doi.org/10.32400/gc.14.4.26293.2019","url":null,"abstract":"The contribution and the effectiveness of motorcycle fuel taxas is one of the tools that can measure how far the contribution of motorcycle fuel taxes towards original local government revenue and also how far the achievements level of tax collaction by local government in regards of motorcycle fuel taxes because of tax incomes is very crucial to build a district. This study aims to (1) Determine how big the contribution motorcycle fuel taxes toword Original government revenue in Gorontalo Province and North Sulawesi Province (2) To Determine how big the effectiveness motorcycle fuel taxes in Gorontalo Province and North Sulawesi Province (3) How the comparison of contribution and the effectiveness of motorcycle fuel taxes in Gorontalo Province and North Sulawesi Province. This study is using qualitative descriptive method. The result of this study is showing that the motorcycle fuel taxes in Gorontalo Province is stil lack of giving contribution because of the result shows that the average of percentage is 19,29%, and on the other side, North Sulawesi Province also shows a lack of giving contribution which is 19,75% in percentage, and effectiveness motorcycle fuel taxes in Gorontalo Province and North Sulawesi Province is included as very effective criteria by showing a result of criteria level is more than 100%.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121554311","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

EFEKTIVITAS PENERAPAN PERATURAN PEMERINTAH NO.23 TAHUN 2018 TERHADAP TINGKAT PERTUMBUHAN WAJIB PAJAK DAN PENERIMAAN PPh FINAL PADA KPP PRATAMA MANADO 2018年《政府条例》第23号的有效应用，将纳税人的增长率和最终的PPh收入纳入马娜娜小学

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-11-07 DOI: 10.32400/gc.14.4.26289.2019

T. Suci, Herman Karamoy, Sintje Rondonuwu

{"title":"EFEKTIVITAS PENERAPAN PERATURAN PEMERINTAH NO.23 TAHUN 2018 TERHADAP TINGKAT PERTUMBUHAN WAJIB PAJAK DAN PENERIMAAN PPh FINAL PADA KPP PRATAMA MANADO","authors":"T. Suci, Herman Karamoy, Sintje Rondonuwu","doi":"10.32400/gc.14.4.26289.2019","DOIUrl":"https://doi.org/10.32400/gc.14.4.26289.2019","url":null,"abstract":"Government Regulation No. 23 Year 2018 (PP 23/2018) is form of tax reform by government as an effort to encourage voluntary tax compliance. PP 23/2018 published on July 1, 2018. The publishing of PP 23/2018 aims to provide convenience, fairness, and simplification of taxation for SMEs taxpayers by cutting the tax rate to 0.5% on turnover or gross sales that don’t exceed Rp 4,8 billions a year. This study aims to determine the growth of taxpayers registered before and after the regulation has been adopted, effectiveness of SMEs tax revenue based on PP 23/2018, and to explain the contribution of the implementation of PP 23/2018 to the revenue of PPh Article 4 Paragraph (2) in the region of KPP Pratama Manado. This research uses a descriptive method. Study result based on the average growth of taxpayers during the 13 months before and after the application, showed that growth of 0.02% taxpayers, while the effectiveness of SMEs tax revenue is less effective and the contribution of PPh PP 23/2018 on PPh Article 4 Paragraph (2) for 13 months since the implementation of PP 23/2018 it was 7,04% with very less criteria. In the future, the government, especially KPP Pratama Manado should be more active in exploring the potential of tax revenue and must continue to conduct direct socialization with a personal approach to the taxpayers.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125806963","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: 4

PENERAPAN METODE VALUE FOR MONEY SEBAGAI TOLOK UKUR PENILAIAN KINERJA KEUANGAN PADA ORGANISASI SEKTOR PUBLIK DI DINAS KESEHATAN KOTA MANADO 货币价值方法的实施是衡量马纳多市卫生部门公共部门的财务绩效评估

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-11-07 DOI: 10.32400/gc.14.4.26288.2019

Gabriela Thalia Wuwungan, Jantje J. Tinangon, Sintje Rondonuwu

{"title":"PENERAPAN METODE VALUE FOR MONEY SEBAGAI TOLOK UKUR PENILAIAN KINERJA KEUANGAN PADA ORGANISASI SEKTOR PUBLIK DI DINAS KESEHATAN KOTA MANADO","authors":"Gabriela Thalia Wuwungan, Jantje J. Tinangon, Sintje Rondonuwu","doi":"10.32400/gc.14.4.26288.2019","DOIUrl":"https://doi.org/10.32400/gc.14.4.26288.2019","url":null,"abstract":"In this era of globalization, many people consider the financial sector of public sector organizations as a waste and a source of funding. Loss of public trust in lost public sector organizations. In addition, accountability reports on public sector organizations are only oriented to \"output\" rather than \"outcome\". This discusses the phenomenon that public sector organizations pay more attention to the value of money that can be considered inputs, outputs, before the results that underlie the three main elements namely economy, efficiency and effectiveness. Research in the city of Manado using the value for money method, in terms of economy, efficiency and effectiveness. The analytical method used in this thesis research using descriptive qualitative methods, namely the results of interviews and with the data collected were analyzed and conclusions were collected. The results of the research obtained from the research results of the Manado City Health Office obtained the value for money method for economic measurement and efficiency, achieving good results. However, to measure success is still not good, decided one of the programs carried out has not been approved. Manado City Health Office should pay more attention to the results of the community in each program that is carried out, so that it is easier to find out which programs meet the requirements or not.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133865993","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: 3

ANALISIS PERHITUNGAN PEMOTONGAN DAN PELAPORAN PAJAK PENGHASILAN ATAS PEMBELIAN BAHAN BAKU TERHADAP PEDAGANG PENGUMPUL PADA PT. DELTA PASIFIC INDOTUNA 对PT. PASIFIC INDOTUNA的采集者购买原料的切割计算和所得税报告的分析

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-11-05 DOI: 10.32400/gc.14.4.26264.2019

Nabilah Nur Risfananda Amin, Inggriani Elim, Natalia Y. T. Gerungai

{"title":"ANALISIS PERHITUNGAN PEMOTONGAN DAN PELAPORAN PAJAK PENGHASILAN ATAS PEMBELIAN BAHAN BAKU TERHADAP PEDAGANG PENGUMPUL PADA PT. DELTA PASIFIC INDOTUNA","authors":"Nabilah Nur Risfananda Amin, Inggriani Elim, Natalia Y. T. Gerungai","doi":"10.32400/gc.14.4.26264.2019","DOIUrl":"https://doi.org/10.32400/gc.14.4.26264.2019","url":null,"abstract":"Clause 22 income tax which is deducted/collected by the collector is one of the sources of inland revenue (state income), which is deducted by certain agencies/companies appointed by the state to deduct PPh 22, and also the case with PT. The Pacific Delta Indotuna has been appointed by the government as the cutter/collector of clause PPh 22 from the collector as a supplier of raw materials for the fish canning industry. This study aims to analyze the role of business entity (PT Delta Pacific Indotuna) in calculating the tax deduction and reporting of clause PPh 22 that it is in accordance with the Income Tax Law and its implementation regulations. The research method that used is descriptive qualitative approach. The technique of data collecting uses direct surveys, interviews and documentation. Based on the results of the research conducted, it shows that the calculation of withholding of clause Income Tax 22 to the collector and its reporting is in accordance with Minister of Finance Regulation No.34/PMK.010/2017, concerning collection of income tax clause 22 with respect to payment for the delivery of goods and activities in the field of import or business activities in other fields.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122225008","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: 1

ANALISIS PERENCANAAN PAJAK DALAM PERHITUNGAN PAJAK PENGHASILAN BADAN PADA PT. SINAR CIPTA PERSADA SEJATI 税务规划分析机构所得税计算的真实想法

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-10-28 DOI: 10.32400/gc.14.4.26173.2019

Blandina Sefrida Kenju, Inggriani Elim, Rudy J. Pusung

引用次数: 2

EVALUASI TARGET DAN REALISASI PENCAPAIAN PAJAK DAERAH PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI UTARA 评估北苏拉威西省所得税机构的目标和关税成就

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-10-25 DOI: 10.32400/gc.14.4.26156.2019

Eka A. Takahindangen, Jenny Morasa, Treesje Runtu

{"title":"EVALUASI TARGET DAN REALISASI PENCAPAIAN PAJAK DAERAH PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI UTARA","authors":"Eka A. Takahindangen, Jenny Morasa, Treesje Runtu","doi":"10.32400/gc.14.4.26156.2019","DOIUrl":"https://doi.org/10.32400/gc.14.4.26156.2019","url":null,"abstract":"Tax is the main source of state revenue. According to Law No. 28 of 2009 concerning PDRD, regional taxes are mandatory for regions that are owed by individuals or bodies related to legislation, by not obtaining direct imbalances and being used for regional needs for the greatest prosperity of the people. The regional government has agreed to collect regional taxes in order to contribute to the regions to increase the ability of funds in their regions. The purpose of this study is to find out the desired targets motorized vehicles, land tax air tax and percentage of motor vehicle tax, name transfer tax, motor vehicle fuel tax, surface water tax and cigarette tax in the North Sulawesi Provincial Revenue Agency for 2014-2017 have been efficient and effective in North Sulawesi Province. The data analysis method used in this study is descriptive. The results of the analysis of Realization of Regional Taxes in North Sulawesi increase every year, in 2014-2017 the highest income tax is cigarette tax. The results of this study were issued by the regional government of North Sulawesi Province further authorizing the District / City Government to work and be responsible for working in accordance with the duties and functions of administering taxes from the community.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127718249","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

ANALISIS UPAYA PAJAK, EFEKTIVITAS, DAN KONTRIBUSI PAJAK DAERAH DI KAWASAN EKONOMI KHUSUS PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA BITUNG 分析比特市税管理机构的特定经济区域区域税收努力、有效性和税收贡献

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-10-24 DOI: 10.32400/gc.14.4.26081.2019

Lusinda Natalya Debora Karo, Lintje Kalangi, N. Budiarso

{"title":"ANALISIS UPAYA PAJAK, EFEKTIVITAS, DAN KONTRIBUSI PAJAK DAERAH DI KAWASAN EKONOMI KHUSUS PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA BITUNG","authors":"Lusinda Natalya Debora Karo, Lintje Kalangi, N. Budiarso","doi":"10.32400/gc.14.4.26081.2019","DOIUrl":"https://doi.org/10.32400/gc.14.4.26081.2019","url":null,"abstract":"Regional autonomy is a law that requires local governments to take care of their own regional needs by utilizing and exploring every potential that exists. One source of regional income is local tax. Local tax is fees paid by society to the state from results of natural resource management and other potential uses for people's welfare. The purpose of this study was to find out about tax effort, effectiveness, contribution and growth of local taxes in the City of Bitung. The research method used is descriptive qualitative. The results of this study indicate that tax efforts by the regional government of Bitung city in 2014-2018 are still in the criteria of \"very low\", the effectiveness of local tax collection in 2014-2018 is already in the \"very effective\" criteria and the contribution of the Bitung city tax in 2014 , 2016 and 2018 included in the criteria of \"good\" while in 2015 and 2017 included in the criteria of \"good enough\" so that the average percentage of local tax contributions to the original income of the city of Bitung included in the criteria of \"good\".","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131448811","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: 5