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ANALISIS PIUTANG TAK TERTAGIH DAN DAMPAKNYA TERHADAP LAPORAN KEUANGAN PADA PT BANK RAKYAT INDONESIA (PERSERO) TBK CABANG MANADO 未经收集的应收账款分析及其对印尼人民银行(PERSERO) TBK MANADO分行财务报告的影响
GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-10-04 DOI: 10.32400/gc.14.2.25270.2019
Grace Gloria Tampi, Inggriani Elim, Meily Y. B. Kalalo
{"title":"ANALISIS PIUTANG TAK TERTAGIH DAN DAMPAKNYA TERHADAP LAPORAN KEUANGAN PADA PT BANK RAKYAT INDONESIA (PERSERO) TBK CABANG MANADO","authors":"Grace Gloria Tampi, Inggriani Elim, Meily Y. B. Kalalo","doi":"10.32400/gc.14.2.25270.2019","DOIUrl":"https://doi.org/10.32400/gc.14.2.25270.2019","url":null,"abstract":"This study aims to determine the impact of the uncollectible receivables on financial statements at PT Bank Rakyat Indonesia (Persero) Tbk Manado Branch. Bad debts are generally loans whose principal installments have passed 91 days from the due date. This study uses a qualitative method. This research was conducted by interviewing the Operations Manager, Marketing Manager, and Credit Section Staff of PT. Bank Rakyat Indonesia (Persero) Tbk Manado Branch. The research obtained results that  show the impact of uncollectible receivables affects the financial statements. So that the bank calculates the age receivable reserve to determine the amounts of credit provided and determine the amounst of allowance for uncollectible accounts.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128080327","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: 2
ANALISIS PERHITUNGAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN SERTA KONTRIBUSINYA TERHADAP PAD DI KABUPATEN MINAHASA (TAHUN 2013-2017)
GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-04-30 DOI: 10.32400/GC.14.1.22306.2019
Gratia Tita Luntungan, Hendrik Manossoh, Treesje Runtu
{"title":"ANALISIS PERHITUNGAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN SERTA KONTRIBUSINYA TERHADAP PAD DI KABUPATEN MINAHASA (TAHUN 2013-2017)","authors":"Gratia Tita Luntungan, Hendrik Manossoh, Treesje Runtu","doi":"10.32400/GC.14.1.22306.2019","DOIUrl":"https://doi.org/10.32400/GC.14.1.22306.2019","url":null,"abstract":"Tax is the main source of a country that is used by the government to finance expenses in order to achieve prosperity and prosperity. Local taxes and levies are a source of regional original income (PAD), one of the potential taxes, namely the tax on non-metallic minerals and rocks. This study aims to see how the tax on non-metallic minerals and rocks in increasing tax revenues and to determine the contribution of non-metallic and coal mining taxes to regional original income (PAD). The research method used is a qualitative descriptive method. The results of this study note that the average contribution of local taxes to PAD over a period of 5 years is 0.268%, which means that the contribution of local taxes is very lacking and for calculations obtained by the Office of BPP-Retda in Minahasa District through the tax base Predetermined nonmetallic minerals and rocks.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124903275","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 PERLAKUAN AKUNTANSI TERHADAP PELEPASAN DAN PENGHENTIAN ASET TETAP PADA PT. X 会计处理程序分析了PT. X .中固定资产的释放和终止的情况
GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-04-30 DOI: 10.32400/GC.14.1.22281.2019
Elshinta Toisuta, Lintje Kalangi, Sonny Pangerapan
{"title":"ANALISIS PERLAKUAN AKUNTANSI TERHADAP PELEPASAN DAN PENGHENTIAN ASET TETAP PADA PT. X","authors":"Elshinta Toisuta, Lintje Kalangi, Sonny Pangerapan","doi":"10.32400/GC.14.1.22281.2019","DOIUrl":"https://doi.org/10.32400/GC.14.1.22281.2019","url":null,"abstract":"The disposal and termination of fixed assets in an entity can be carried out in various ways, like disposing, selling, and exchanging. The fixed assets are released and discontinued because of damage or fixed assets have been expired so that they no longer provide economic benefits to the company. The accounting treatment for the disposal and termination of fixed assets is seen in terms of recognition, measurement and presentation. This study aims to determine whether  the accounting treatment of the disposal and termination of fixed assets is in accordance with PSAK No. 16. The research method used is descriptive method. The collected data and information are in accordance with the facts and actual condition that occur within company. The results show that the accounting treatment of the disposal and termination of fixed assets in terms of recognition and presentation is in accordance with PSAK No. 16. While in terms of measurement, it is still not in accordance with PSAK No. 16.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"62 14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125076528","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 SISTEM PENGENDALIAN INTERNAL PAJAK BAHAN BAKAR KENDARAAN BERMOTOR DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH PROVINSI SULAWESI UTARA 对汽车燃油税内部控制系统的有效性分析及其对北苏拉威西省原始收入的贡献
GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-04-30 DOI: 10.32400/GC.14.1.22289.2019
Tondy Maranatha Rajagukguk, Jantje J. Tinangon, H. Wokas
{"title":"ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PAJAK BAHAN BAKAR KENDARAAN BERMOTOR DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH PROVINSI SULAWESI UTARA","authors":"Tondy Maranatha Rajagukguk, Jantje J. Tinangon, H. Wokas","doi":"10.32400/GC.14.1.22289.2019","DOIUrl":"https://doi.org/10.32400/GC.14.1.22289.2019","url":null,"abstract":"Vehicle fuel tax is a type of local tax, which is a source of revenue to increases locally-generated revenues. Vehicle fuel tax is managed by Regional Tax and Retribution Management Agency (RTRMA) of North Sulawesi, where each registered companies are compulsory levy, which is periodically required to report and deposit the proceeds of the sale of fuel to RTRMA. This research aims to know the effectiveness of the internal control system and the contribution of vehicle fuel tax to the locally-generated revenue of North Sulawesi. The method used in this research is descriptive qualitative. The results of the research show that the internal control system in the calculation process, collection and reporting of vehicle fuel tax has been worked well. In addition, the criteria for effectiveness and contribution based on the calculation of the average vehicle fuel tax revenue in 2013-2017, explained that the results of vehicle fuel tax were very effective and sufficiently contributed to the locally-generated revenue of North Sulawesi.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130449040","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 SISTEM DAN PROSEDUR AKUNTANSI ASET PADA DINAS PENDAPATAAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN KEPULAUAN SANGIHE 系统分析和资产会计程序关于桑吉区财政和资产总值部门
GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-04-30 DOI: 10.32400/GC.14.1.22322.2019
Chriswanto Ignatius Makitulung, Ventje Ilat, Treesje Runtu
{"title":"ANALISIS SISTEM DAN PROSEDUR AKUNTANSI ASET PADA DINAS PENDAPATAAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN KEPULAUAN SANGIHE","authors":"Chriswanto Ignatius Makitulung, Ventje Ilat, Treesje Runtu","doi":"10.32400/GC.14.1.22322.2019","DOIUrl":"https://doi.org/10.32400/GC.14.1.22322.2019","url":null,"abstract":"An asset is a resource that is absolutely necessary for the conduct of the Government. Government assets can be classified as financial assets and non-financial. Financial assets include cash, accounts receivable and investment. While the nonfinancial assets consist of assets which can be identified and which could not be identified. Intangible assets in the form of asset inventory (asset smoothly) and fixed assets, which in laws-known as an invitation of goods belonging to the country/region (BMN). The purpose of this research is to know the systems and procedures of Accounting Assets At the service of the Financial management of Income And assets of the Sangihe Islands Regency Area, with research methods used, are methods of data analysis that is descriptive. The results of the research on the system and procedure for an accounting of assets in the Sangihe Islands Regency indicates that the system and procedures of accounting assets are presented properly and in accordance with the government accounting system.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131183968","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 PENYALURAN DAN PENGGUNAAN DANA DESA DI DESA LINELEAN KECAMATAN MODOINDING KABUPATEN MINAHASA SELATAN
GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-04-30 DOI: 10.32400/GC.14.1.22286.2019
Pretty A. Langkun, Ventje Ilat, Rudy J. Pusung
{"title":"ANALISIS PENYALURAN DAN PENGGUNAAN DANA DESA DI DESA LINELEAN KECAMATAN MODOINDING KABUPATEN MINAHASA SELATAN","authors":"Pretty A. Langkun, Ventje Ilat, Rudy J. Pusung","doi":"10.32400/GC.14.1.22286.2019","DOIUrl":"https://doi.org/10.32400/GC.14.1.22286.2019","url":null,"abstract":"Village Funds are APBN funds allocated to Villages transferred through district / city APBD and prioritized for the implementation of development and empowerment of rural communities. The granting of village funds is carried out in stages, namely budgeting, allocation, distribution, use, reporting and monitoring / evaluation of Village Funds. This study aims to determine the mechanism of Village Funds Distribution in Linelean village, Modoinding Subdistrict, South Minahasa Regency, and find out the Use of Village Funds in Linelean Village, Modoinding District, South Minahasa Regency. This research method uses descriptive method and the type of research used is descriptive qualitative. The results showed that the Village Fund Distribution in the village of Linelean was in accordance with the Regulations of the South Minahasa Regent and the Use of Village Funds went well.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"123 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127254754","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 KESESUAIAN KOMPENSASI DAN KULTUR ORGANISASI TERHADAP PERSEPSI PEGAWAI ATAS FRAUD DI INSTANSI PEMERINTAHAN KOTA MANADO 该组织补偿和文化对马纳多市政府机构员工对欺诈的看法的影响
GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-04-30 DOI: 10.32400/GC.14.1.22282.2019
Jecklein, Lintje Kalangi, S. K. Walandouw
{"title":"PENGARUH KESESUAIAN KOMPENSASI DAN KULTUR ORGANISASI TERHADAP PERSEPSI PEGAWAI ATAS FRAUD DI INSTANSI PEMERINTAHAN KOTA MANADO","authors":"Jecklein, Lintje Kalangi, S. K. Walandouw","doi":"10.32400/GC.14.1.22282.2019","DOIUrl":"https://doi.org/10.32400/GC.14.1.22282.2019","url":null,"abstract":"This study aimed to explore the employee perceptions of fraud in government agencies and the factors that influence the occurrence of fraud . The variables used in this study are the compliance of compensation and culture of organization as independent variables and fraud in government agencies as the dependent variable. Samples used in this research as many as 60 respondents from government agencies in Manado, especially in the Regional Financial and Asset Management Agency and the Office of Public Works and Spatial Planning of the City of Manado. Sampling technique uses purposive sampling and data collection used questionnaires. The analysis in this study used multiple linear regression analysis with the help of SPSS version 23 application. The results showed that, there is no influence of the appropriateness of compensation by fraud in Manado City government agencies, and there is a significant negative effect on fraud in Manado City government agencies.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125749908","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 PENERAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2013-2017 2013-2017年，公司社会责任对印尼证券交易所制造业盈利能力的影响
GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-04-30 DOI: 10.32400/GC.14.1.22308.2019
Kleysia N. Tanod, Grace B. Nangoi, I. G. Suwetja
{"title":"PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2013-2017","authors":"Kleysia N. Tanod, Grace B. Nangoi, I. G. Suwetja","doi":"10.32400/GC.14.1.22308.2019","DOIUrl":"https://doi.org/10.32400/GC.14.1.22308.2019","url":null,"abstract":"Corporate Social Responsibility is a form of corporate responsibility towards shareholders, parties with an interest in the company and the community. CSR is also an important factor that is the basis for investors' consideration to make investment decisions on the company so that the company can manage investor capital to carry out company activities to achieve profits. This study aims to determine the effect of corporate social responsibility on corporate profitability, this study uses the ratio of return on assets and return on equity to calculate the company's profitability. This research uses quantitative research method with simple linear regression, where this study uses only 1 independent variable and 2 dependent variables. The population use in this study are manufacturing company listed on the Indonesia Stock Exchange in 2013-2017. The sample of this study used 59 manufacturing companies that met the sample selection criteria. Sample selection uses purpose sampling technique. The results show that corporate social responsibility has a significant effect on return on assets and return on equity.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130557168","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
PENGARUH FIRMSIZE, DEBT TO EQUITY (DER), DAN AKTIVITAS (TATO) TERHADAP PROFITABILITAS PERUSAHAAN SUBSEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 2017年至2017年在印尼证券交易所上市的房地产部门股份及房地产企业企业盈利能力、商业活动(纹身)的影响
GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-04-30 DOI: 10.32400/GC.14.1.22646.2019
Mesrawati, Carlos Sihombing, Ervina Samjaya
{"title":"PENGARUH FIRMSIZE, DEBT TO EQUITY (DER), DAN AKTIVITAS (TATO) TERHADAP PROFITABILITAS PERUSAHAAN SUBSEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017","authors":"Mesrawati, Carlos Sihombing, Ervina Samjaya","doi":"10.32400/GC.14.1.22646.2019","DOIUrl":"https://doi.org/10.32400/GC.14.1.22646.2019","url":null,"abstract":"This purpose this research  to get tasted on the effect of Firm Size, Debt to Equity, and Activity on Profitability in the property and real estate sub-sector companies listed on the Indonesia Stock Exchange in 2013-2017. The research sample consisted of 29 companies selected through Purposive sampling techniques. The data used in this study is secondary data, by collecting data or information in the form of financial statements needed from idx. The analytical method used is multiple regression analysis and assumption test. The research subjects were property and real estate companies listed on the Indonesia Stock Exchange for the period 2013-2017. From the results of the discussion showed that partially with the t test, Firm Size variable, Debt to Equity and Activity had an effect on Profitability. Simultaneous results of independent variables; Firm Size, Debt to Equity and Activities with the F test, together have an effect on Profitability. The coefficient of determination shows that independent variables are able to influence the dependent variable.Keywords: firmsize,debt to equity ,aktivitas.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"119 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120939412","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 PENERAPAN PSAK 24 TENTANG IMBALAN KERJA PADA PT. ANGKASA PURA I (PERSERO) BANDARA SAM RATULANGI MANADO
GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-04-30 DOI: 10.32400/GC.14.1.22307.2019
Pajow A. Nefry, S. Pangemanan, Sonny Pangerapan
{"title":"ANALISIS PENERAPAN PSAK 24 TENTANG IMBALAN KERJA PADA PT. ANGKASA PURA I (PERSERO) BANDARA SAM RATULANGI MANADO","authors":"Pajow A. Nefry, S. Pangemanan, Sonny Pangerapan","doi":"10.32400/GC.14.1.22307.2019","DOIUrl":"https://doi.org/10.32400/GC.14.1.22307.2019","url":null,"abstract":"Employee benefits are rewards give by an entity to workers for services provided by workers or for termination of employment contracts. The purpose of this study was to find out how the application of PSAK 24 concerning Employee Benefits at PT. Angkasa Pura Manado's Sam Ratulangi Airport. This research was conducted with a qualitative descriptive method through case studies at PT. Angkasa Pura I (Persero) Manado's Sam Ratulangi Airport by collecting data through interviews and analysis of documents obtained from companies that support research. The results of the study show that PT. Angkasa Pura I (Persero) has provided all employee benefits according to PSAK 24, namely short-term employee benefits, post-employment benefits, other long-term employee benefits and severance pay. Companies must maintain the application of employee benefits that are in accordance with PSAK 24 and keep up with the latest developments in the regulations on employee benefits in Indonesia.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124219828","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
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