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Jurnal Aplikasi Akuntansi最新文献

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PERAN MEDIASI KESADARAN PAJAK DALAM HUBUNGAN PEMUTIHAN PAJAK DAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR 税收意识的调解作用在机动车纳税人的税收和合规关系中
Jurnal Aplikasi Akuntansi Pub Date : 2023-08-03 DOI: 10.29303/jaa.v8i1.241
Muhammad Wisnu Girindratama, Aulia Nur Firdaus Rahmatullah
{"title":"PERAN MEDIASI KESADARAN PAJAK DALAM HUBUNGAN PEMUTIHAN PAJAK DAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR","authors":"Muhammad Wisnu Girindratama, Aulia Nur Firdaus Rahmatullah","doi":"10.29303/jaa.v8i1.241","DOIUrl":"https://doi.org/10.29303/jaa.v8i1.241","url":null,"abstract":"This study aimed to obtain empirical evidence on the mediation effects of tax awareness mediation on the relationship between tax evasion and tax compliance. This research used an online survey through Google Forms. This study's population is taxpayers in the East Java region. Respondents were selected using purposive sampling techniques. In determining whether there is an influence of mediation, the Sobel test was carried out using Jose's Medgraph Online Software. The results showed that the level of tax awareness partially mediates the relationship between tax evasion and motor vehicle taxpayer compliance.","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128663514","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
PERAN MEDIASI PROFITABILITAS PADA DAMPAK IMPLEMENTASI PSAK 71 TERHADAP TAX AVOIDANCE 协调能力在PSAK 71实现对TAX AVOIDANCE的影响中的作用
Jurnal Aplikasi Akuntansi Pub Date : 2023-08-03 DOI: 10.29303/jaa.v8i1.244
Puspa Kirana Harwinanda, A. Ismawati, Cliff Kohardinata
{"title":"PERAN MEDIASI PROFITABILITAS PADA DAMPAK IMPLEMENTASI PSAK 71 TERHADAP TAX AVOIDANCE","authors":"Puspa Kirana Harwinanda, A. Ismawati, Cliff Kohardinata","doi":"10.29303/jaa.v8i1.244","DOIUrl":"https://doi.org/10.29303/jaa.v8i1.244","url":null,"abstract":"PSAK 71 emerged as an adaptation of IFRS, which was present in response to demands against the International Accounting Standards Board (IASB) to update financial risk calculations. PSAK 71 encourages corporate conservatism so that in managing financial assets, it can estimate the risk of loss as soon as possible. This study aims to determine whether profitability can mediate the effect of PSAK 71 on tax avoidance activities in Indonesian banking from 2017-2021. The panel data model with path analysis is used to perform statistical data processing to achieve this study's objectives. The results of processing statistical data on 45 sample companies show that with the Sobel test, profitability can fully mediate the effect of PSAK 71 on tax evasion, as seen from the acquisition of a z value of 2.129, above an alpha of 1.96. This shows that the presence of PSAK 71 in Indonesia provides good news for stakeholders because it can reduce the level of tax avoidance activities that are detrimental to the government budget and mislead financial report users in making decisions.","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134521237","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
ACCOUNTING CONSERVATISM DURING COVID-19: EVIDENCE FROM INDONESIA 2019冠状病毒病期间的会计稳健性:来自印度尼西亚的证据
Jurnal Aplikasi Akuntansi Pub Date : 2023-07-14 DOI: 10.29303/jaa.v8i1.243
Irwan Adimas Ganda Saputra, M. Munir
{"title":"ACCOUNTING CONSERVATISM DURING COVID-19: EVIDENCE FROM INDONESIA","authors":"Irwan Adimas Ganda Saputra, M. Munir","doi":"10.29303/jaa.v8i1.243","DOIUrl":"https://doi.org/10.29303/jaa.v8i1.243","url":null,"abstract":"This study investigated the factors influencing accounting conservatism in the tourism sector during the Covid-19 pandemic. The sample was selected through purposeful sampling and assessed through multiple linear regression. The investigation results showed that leverage significantly impacts accounting conservatism, while business size has a significant negative impact. Neither institutional ownership nor capital institutions significantly impacted accounting conservatism during the COVID-19 pandemic. The study also discovered that firms with a higher level of accounting conservatism were better able to control the impact of the pandemic on their financial performance and maintain their firm's financial performance despite challenging economic conditions than firms with a lower level of conservatism. This proved how accounting conservatism contributes in improving how the pandemic's effects are reflected in financial reporting. Overall, the results of this Indonesian study indicated that conservatism in accounting has been a valuable tool for businesses to control the COVID-19 pandemic's effects on their financial accounts. Thus, by recognizing losses and expenses earlier, companies could provide a more accurate picture of their financial position and better manage the risks associated with the pandemic.","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124368232","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
SOSIALISASI PERPAJAKAN, PENGETAHUAN PERPAJAKAN, KINERJA ACCOUNT REPRESENTATIVE, DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI 税收社会化、税收知识、会计表现和个人纳税人合规
Jurnal Aplikasi Akuntansi Pub Date : 2023-05-18 DOI: 10.29303/jaa.v7i2.197
Intan Rakhmawati, R. Bs, Baiq Rosyida Dwi Astuti
{"title":"SOSIALISASI PERPAJAKAN, PENGETAHUAN PERPAJAKAN, KINERJA ACCOUNT REPRESENTATIVE, DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI","authors":"Intan Rakhmawati, R. Bs, Baiq Rosyida Dwi Astuti","doi":"10.29303/jaa.v7i2.197","DOIUrl":"https://doi.org/10.29303/jaa.v7i2.197","url":null,"abstract":"Sistem pengelolaan keuangan desa mengalami perubahan dan perbaikan hampir setiap tahun, terlebih dengan adanya konsep SDG’s sejak 2021, yang baru dilaksanakan di proses pengelolaan keuangan desa tahun 2022. Oleh karena itu, analisa mengenai penilaian capaian kinerja desa untuk Dana Desa, perlu dilakukan. Berdasarkan Peraturan Menteri Keuangan Nomor 190 Tahun 2021, disebutkan bahwa pagu alokasi kinerja bahkan dinaikkan menjadi 4% (empat persen) dari anggaran Dana Desa, dan dibagi kepada desa dengan kinerja yang baik. Penelitian ini ditujukan untuk menganalisa capaian kinerja atas Dana Desa (DD), berdasarkan peraturan dari pusat 2022. Penelitian ini diharapkan dapat menghasilkan rekomendasi bagi pemerintah desa di Kabupaten Lombok Barat, terkait peningkatan capaian kinerja keuangan desa. Berdasarkan jenis penelitian, penelitian ini berjenis deskriptif melalui analisa dokumen. Hasilnya, berdasarkan data yang sementara berhasil diperoleh peneliti, capaian kinerja desa di Kabupaten Lombok Barat masih berada pada tahap sedang, dikarenakan kemampuan rata-rata desa masih harus dimaksimalkan untuk memperoleh Pendapatan Asli Desa (PADes). Selain itu, diharapkan desa meningkatkan kemampuannya untuk mengalokasikan belanja untuk kegiatan desa yang lebih produktif. Namun dari segi Indeks Desa Membangun (IDM), level terendah desa yaitu berkembang, bahkan banyak desa sudah naik status menjadi desa maju dan mandiri.","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115095139","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 CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN EMPLOYMENT PROTECTION TERHADAP AGRESIVITAS PAJAK PERUSAHAAN SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN 公司治理、公司社会责任和对公司税收积极性及其对公司价值的影响
Jurnal Aplikasi Akuntansi Pub Date : 2023-05-16 DOI: 10.29303/jaa.v8i1.227
Ruhul Fitios, Rheny Afriana Hanif, Nana Alhusna
{"title":"PENGARUH CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN EMPLOYMENT PROTECTION TERHADAP AGRESIVITAS PAJAK PERUSAHAAN SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN","authors":"Ruhul Fitios, Rheny Afriana Hanif, Nana Alhusna","doi":"10.29303/jaa.v8i1.227","DOIUrl":"https://doi.org/10.29303/jaa.v8i1.227","url":null,"abstract":"The study aims to learn how corporate tax aggressiveness is affected by corporate governance, CSR, and employee protections (Empirical Study on Agricultural and Mining Companies Listed on the Indonesia Stock Exchange in 2018-2020). Twenty-six companies were selected for this analysis using a systematic selection technique. This study used SPSS 25 for its statistical analysis, including multiple and simple linear regression. Tax aggressiveness affects company value, and although the board of directors has little bearing on the problem, audit committees do. Corporate social responsibility affects tax aggressiveness, as does employment protection","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114274143","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
PERAN DEWAN KOMISARIS DALAM MEMODERASI PROFITABILITAS PADA HARGA SAHAM INDUSTRI CONSUMER GOODS INDONESIA 董事会在提高印尼消费品行业价格方面的盈利能力方面的作用
Jurnal Aplikasi Akuntansi Pub Date : 2023-05-16 DOI: 10.29303/jaa.v8i1.230
Annisa Shaffana Amalia, Anita Evrilianingsih
{"title":"PERAN DEWAN KOMISARIS DALAM MEMODERASI PROFITABILITAS PADA HARGA SAHAM INDUSTRI CONSUMER GOODS INDONESIA","authors":"Annisa Shaffana Amalia, Anita Evrilianingsih","doi":"10.29303/jaa.v8i1.230","DOIUrl":"https://doi.org/10.29303/jaa.v8i1.230","url":null,"abstract":"This study seeks to empirically evaluate the influence of Return on Assets (ROA) and Net Profit Margin (NPM) on stock prices that are moderated by the size of the board of commissioners (BoC). An archival study using the Moderated Regression Analysis (MRA) technique was conducted on consumer goods businesses that are listed on the Indonesia Stock Exchange (IDX) for the years 2015 through 2019. The purposive sampling method was used to compile a sample of 61 firms. The study's findings indicate that ROA and NPM positively affect stock prices. While the influence of NPM on company stock prices cannot be changed, the size of the BoC can enhance the impact of ROA on stock prices. The findings of this research may be useful to investors, corporate management, and other stakeholders when making decisions in the future.","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115143423","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
MANFAAT E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI: PENDORONG MINAT MAHASISWA AKUNTANSI UNTUK BERWIRAUSAHA 电子商务和会计信息系统的好处:会计学生对企业家感兴趣的推动力
Jurnal Aplikasi Akuntansi Pub Date : 2023-05-16 DOI: 10.29303/jaa.v8i1.226
Shania Marcelina, M. Restuti
{"title":"MANFAAT E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI: PENDORONG MINAT MAHASISWA AKUNTANSI UNTUK BERWIRAUSAHA","authors":"Shania Marcelina, M. Restuti","doi":"10.29303/jaa.v8i1.226","DOIUrl":"https://doi.org/10.29303/jaa.v8i1.226","url":null,"abstract":"The development of technology in business makes it convenient for entrepreneurs to run their businesses but then creates tighter competition. Entrepreneurs who cannot compete will lose the opportunity to develop their business. It is necessary to get the advantage from technology growth information. This study aims to test the impact of e-commerce's benefits and accounting information systems on the entrepreneurship interest of accounting students. The sample of this research was 241 observations. This study used questionnaires to collect the data and analyze it with regression. This study documented that e-commerce's benefits and accounting information systems encourage entrepreneurship interest in accounting students. Based on the theory of the Technology Acceptance Model (TAM) can explain the perceived benefits and ease of use of technology and the relationship between the benefits of e-commerce and accounting information systems on accounting students' interest in entrepreneurship.","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126034698","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
KINERJA KEUANGAN BANK KONVENSIONAL DAN DIGITAL SEBELUM DAN SELAMA PANDEMI COVID-19 在COVID-19大流行之前和期间，传统银行和数字银行的财务表现
Jurnal Aplikasi Akuntansi Pub Date : 2023-05-16 DOI: 10.29303/jaa.v8i1.225
Monika Estefani Susanto, Arthik Davianti
{"title":"KINERJA KEUANGAN BANK KONVENSIONAL DAN DIGITAL SEBELUM DAN SELAMA PANDEMI COVID-19","authors":"Monika Estefani Susanto, Arthik Davianti","doi":"10.29303/jaa.v8i1.225","DOIUrl":"https://doi.org/10.29303/jaa.v8i1.225","url":null,"abstract":"This study aims to determine the financial performance of conventional banks, digital banks, and conventional banks with digital services before and during the COVID-19 pandemic. This research is descriptive quantitative research with the data source used as secondary data. The data analysis technique uses financial ratio analysis. These CAMELS factors are classified as the capital ratio, asset quality ratio, management ratio, earnings ratio, liquidity ratio, and sensitivity to market risk ratio. The results show that conventional banks with digital services have the best financial performance compared to the other two types of banks. It can be seen that BCA has the best management, profitability and liquidity performance, while BTPN has the best asset quality and sensitivity to market risk performance. In contrast, as digital banks, Bank Jago and Bank Neo Commerce have the worst financial performance among other banks based on asset quality, management, and profitability performance.","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132913847","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 PERINGKAT INDEKS LINGKUNGAN, SOSIAL, DAN TATA KELOLA MENGGUNAKAN CARBON DISCLOSURE PROJECT (CDP) 使用碳泄漏项目(CDP)分析环境、社会和治理排名
Jurnal Aplikasi Akuntansi Pub Date : 2023-04-03 DOI: 10.29303/jaa.v7i2.205
I. Gunawan, Juniati Gunawan
{"title":"ANALISIS PERINGKAT INDEKS LINGKUNGAN, SOSIAL, DAN TATA KELOLA MENGGUNAKAN CARBON DISCLOSURE PROJECT (CDP)","authors":"I. Gunawan, Juniati Gunawan","doi":"10.29303/jaa.v7i2.205","DOIUrl":"https://doi.org/10.29303/jaa.v7i2.205","url":null,"abstract":"Penelitian ini bertujuan untuk melakukan analisis peringkat indeks Lingkungan, Sosial, dan Tata Kelola (LST) bagian perubahan iklim, serta memberikan rekomendasi perbaikan atas inisiatif perubahan iklim untuk Perusahaan Z. Bertambahnya jumlah perusahaan yang memiliki inisiatif perubahan iklim, mengharuskan adanya lembaga yang melakukan penilaian akan pengungkapan inisiatif perubahan iklim perusahaan (Carbon Disclosure Project (CDP), Sustainalytics). Penilaian diperlukan untuk memberikan kepastian bahwa inisiatif yang diungkapkan sudah dilakukan perusahaan dan memiliki dampak bagi pengurangan perubahan iklim. Penelitian ini dilakukan melalui observasi dan desk study dengan menganalisis jawaban peringkat indeks LST Perusahaan Z. Indeks LST ditentukan dengan menilai indeks CDP, benchmark jawaban CDP Perusahaan Z dengan perusahaan di Industri yang memiliki produk serupa, analisis kekurangan pengungkapan indeks CDP Perusahaan Z tahun 2021, dan memberikan saran/rekomendasi perbaikan untuk Perusahaan Z terkait pengungkapan data pada peringkat CDP. Berdasarkan analisis, nilai peringkat CDP Perusahaan Z kurang maksimal disebabkan karena belum melakukan pengukuran emisi, belum melakukan verifikasi perhitungan emisi dengan pihak ketiga, tidak menjawab pertanyaan sesuai metodologi, belum memiliki target terkait Science Based Target (SBT), dan belum menghitung dampak finansial dari risiko dan peluang perubahan iklim. Rekomendasi yang diberikan adalah melakukan perhitungan emisi sesuai dengan metodologi (berdasarkan aktivitas bisnis, fasilitas bisnis, dan produk), verifikasi perhitungan emisi dengan pihak ketiga, menyesuaikan jawaban dengan standar metodologi, membuat target yang selaras dengan SBT, dan menghitung dampak finansial dari risiko, serta peluang perubahan iklim","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114145048","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
PERAN PENGUNGKAPAN LINGKUNGAN DALAM MENINGKATKAN HARGA SAHAM 环境披露在提高股票价格方面的作用
Jurnal Aplikasi Akuntansi Pub Date : 2023-03-21 DOI: 10.29303/jaa.v7i2.218
Wahidatul Husnaini, S. R. Cahyaningtyas, Siti Atikah
{"title":"PERAN PENGUNGKAPAN LINGKUNGAN DALAM MENINGKATKAN HARGA SAHAM","authors":"Wahidatul Husnaini, S. R. Cahyaningtyas, Siti Atikah","doi":"10.29303/jaa.v7i2.218","DOIUrl":"https://doi.org/10.29303/jaa.v7i2.218","url":null,"abstract":"Penelitian bertujuan menguji secara empiris peran pengungkapan lingkungan dalam meningkatkan harga saham. Populasi penelitian adalah semua perusahaan non perbankan dan Lembaga keuangan yang go public di Bursa Efek Indonesia periode 2010 – 2020. Berdasarkan kriteria diperoleh sampel sebanyak 403 observasi. Pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa pengungkapan lingkungan meningkatkan harga saham. Hasil ini membuktikan stakeholder theory dan signaling theory. Tanggungjawab perusahaan kepada stakeholder yang dibuktikan dengan pengungkapan lingkungan merupakan bentuk moral dan etika perusahaan kepada masyarakat maupun stakeholder. Informasi pengungkapan lingkungan sebagai cara untuk mengurangi asimetri informasi antara perusahaan dengan stakeholder. Informasi lingkungan sebagai sinyal positif bagi pasar yang dibuktikan dengan peningkatan harga saham.","PeriodicalId":280568,"journal":{"name":"Jurnal Aplikasi Akuntansi","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126778286","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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