Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi最新文献

{"title":"Analisis Pengaruh Financial Distress terhadap Agresivitas Pajak dengan Manajemen Laba Sebagai Variabel Intervening","authors":"Noni Christia Firdianti, T. Damayanti","doi":"10.24905/permana.v14i1.176","DOIUrl":"https://doi.org/10.24905/permana.v14i1.176","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh financial distress terhadap agresivitas pajak dengan manajemen laba sebagai variabel intervening. Penelitian ini menggunakan data sekunder laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Penentuan jumlah sampel menggunakan metode purposive sampling dan didapatkan sampel sebanyak 359 sampel. Pengujian hipotesis menggunakan metode analisis regresi dengan variabel intervening dan analisis jalur untuk variabel mediasi. Hasil penelitian ini menunjukkan bahwa financial distress tidak berpengaruh terhadap manajemen laba, sedangkan financial distress dan manajemen laba berpengaruh positif dan signifikan terhadap agresivitas pajak, namun variabel manajemen laba tidak dapat memediasi financial distress dengan agresivitas pajak. \u0000  \u0000 ","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115146619","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}

{"title":"Pengaruh Kualitas Audit terhadap Manajemen Laba Perusahaan","authors":"Fita Fadillah, Suzy Noviyanti","doi":"10.24905/permana.v14i1.186","DOIUrl":"https://doi.org/10.24905/permana.v14i1.186","url":null,"abstract":"Banyak perusahaan yang mulai berani untuk go public sehingga kebutuhan jasa akuntan juga semakin meningkat. Jasa akuntan dimanafaatkan untuk mengaudit laporan keuangan perusahaan yang nantinya kualitas dari hasil audit dapat berdampak untuk tindakan yang akan dilakukan perusahaan dalam meneruskan usahanya. Data yang digunakan dalam penelitian ini berasal dari data sekunder perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) sektor barang dan konsumsi subsektor makanan dan minuman periode 2017 – 2019. Penelitian ini menggunakan variabel ukuran KAP dan spesialisasi industri untuk diujikan terhadap manajemen laba. Ukuran KAP dan spesialisasi industri dianggap oleh masyarakat dapat memberikan hasil audit yang lebih baik karena dapat dinilai dari pengalamanan kinerja dan reputasinya. Hasil penelitian ini menunjukkan bahwa ukuran KAP dan spesialisasi industri tidak berpengaruh pada manajemen laba dikarenakan perusahaan mamanfaatkan sistem akuntansi berbasis akrual dan tidak semua perusahaan menggunakan auditor yang berkualifikasi spesialisasi industri.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130369047","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}

{"title":"Peran Otoritas Jasa Keuangan Dalam Pencegahan Fintech Illegal di Masyarakat","authors":"Fahmi Firmansyah, Maulida Dwi Kartikasari, M. Sujarwo, T. Raharjo, Dien Noviany Rahmatika","doi":"10.24905/permana.v14i1.215","DOIUrl":"https://doi.org/10.24905/permana.v14i1.215","url":null,"abstract":"Technological advances have an impact on aspects of life. The emergence of technological finance in online loans makes it easy to get the desired funds in a short and easy process. There are many cases of illegal fintech that we can see in national and international media. One example is the case of the VLoan application owned by PT Vcard Technology Indonesia. The purpose of this research is to see and analyze the role of the Financial Services Authority in preventing illegal activities in society, because the rampant illegal fintech in society is certainly detrimental to several parties. This research uses qualitative research with high-performance qualitative analysis application tools, namely NVivo 12. Based on the research results, the role of the Financial Services Authority in preventing illegal fintech by means of education and socialization has been effective. Obstacles in preventing illegal fintech, namely the low level of public understanding of online loans, low levels of financial literacy. This research is also expected to be a relevant source for the future. \u0000Keyword: Finansial Teknologi Illegal, Otoritas Jasa Keuangan, Pencegahan Fraud","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124148003","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}

{"title":"Penerapan Pengendalian Internal pada Organisasi Amatir Radio Indonesia","authors":"Vincentius Tegar Dewanto, D. A. A. Pesudo","doi":"10.24905/permana.v14i1.181","DOIUrl":"https://doi.org/10.24905/permana.v14i1.181","url":null,"abstract":"Penelitian tentang Penerapan Pengendalian Internal pada Organisasi Amatir Radio Indonesia yang studinya dilakukan pada ORARI Lokal Salatiga YH2BG ini bertujuan untuk mengetahui dampak yang diberikan oleh penerapan pengendalian internal pada jalannya organisasi dan kepatuhan anggota terhadap aturan yang berlaku. Sumber data yang digunakan dalam penelitian ini yaitu dari pengurus organisasi, anggota organisasi, organisasi lain yang pernah bekerjasama dengan ORARI Lokal Salatiga YH2BG dan dokumen-dokumen pendukung data. Jenis penelitian yang digunakan yaitu kualitatif, jenis penilitian ini dipilih karena dapat menjelaskan sistem pengendalian internal yang diterapkan dan permasalahan yang dihadapi. Data diambil dengan cara melakukan wawancara dengan setiap nara sumber. Hasil peneitian ini menunjukan bahwa pengendalian internal yang dilakukan berpengaruh terhadap jalannya organisasi dan membuat anggota organisasi menjadi patuh terhadap aturan yang berlaku. Pengendalian internal yang paling efektif dilakukan oleh ORARI Lokal Salatiga yaitu pengendalian internal preventif.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"124 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132177798","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}

{"title":"Dampak Pandemi Covid-19 dan Kinerja Perusahaan : Apakah Histori Kecakapan Manajerial Memiliki Peran?","authors":"Widya Oktarina Sulistyaningrum, Ari Budi Kristanto","doi":"10.24905/permana.v14i1.177","DOIUrl":"https://doi.org/10.24905/permana.v14i1.177","url":null,"abstract":"Abstrak \u0000Penelitian ini bertujuan untuk melihat apakah dampak pandemi COVID-19 menyebabkan penurunan kinerja perusahaan serta menguji efek moderasi histori kecakapan manajerial. Data sekunder yang digunakan pada penelitian ini berupa laporan keuangan tahun 2018-2019, laporan keuangan kuartal 2 dan kuartal 3 tahun 2020 serta form keterbukaan informasi perusahaan terkait dampak pandemi COVID-19 dari Bursa Efek Indonesia (BEI).  Perusahaan manufaktur yang terdaftar pada BEI sebanyak 191 digunakan sebagai populasi pada penelitian ini dengan 60 perusahaan sebagai sampel berdasarkan purposive sampling. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan uji Moderate Regression Analysis (MRA). Hasil penelitian ini menunjukkan adanya pengaruh negatif dari dampak pandemi COVID-19 terhadap perubahan ROA dan kenyataan bahwa histori kecakapan manajerial tidak mampu menjadi moderasi pada pengaruh dampak pandemi COVID-19 terhadap kinerja perusahaan. Berdasarkan penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi investor mengenai pemberian investasi pada perusahaan terdampak COVID-19. Selain untuk investor, diharapkan penelitian ini menambah literatur mengenai kemampuan manajerial perusahaan dalam menghadapi kesulitan krisis untuk mempertahankan kinerja perusahaan. \u0000Kata kunci: Dampak Pandemi COVID-19, Kinerja Perusahaan, Histori Kecakapan Manajerial \u0000 ","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125829477","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}

{"title":"Pengaruh Kinerja Lingkungan dan Pengungkapan Lingkungan Terhadap Kinerja Ekonomi dengan Ukuran Perusahaan Sebagai Variabel Moderasi","authors":"N. Sari, A. Asrori","doi":"10.24905/permana.v14i1.205","DOIUrl":"https://doi.org/10.24905/permana.v14i1.205","url":null,"abstract":"Sari \u0000Tujuan penelitian ini yaitu untuk menguji pengaruh kinerja lingkungan dan pengungkapan lingkungan terhadap kinerja ekonomi dengan ukuran perusahaan Sebagai variabel moderasi. Populasi penelitian ini adalah perusahaan pertambangan, industri dasar dan kimia, dan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Sampel dipilih menggunakan kriteria tertentu (purposive sampling) dan dihasilkan 16 perusahaan sampel dengan 48 unit analisis. Teknik analisis data menggunakan analisis statistik deskriptif dan statistik inferensial dengan metode moderated regression analysis. Hasil penelitian membuktikan secara empiris bahwa kinerja lingkungan dan pengungkapan lingkungan tidak berpengaruh terhadap kinerja ekonomi. Selain itu, ukuran perusahaan mampu memoderasi dan memperkuat hubungan antara pengaruh kinerja lingkungan dan pengungkapan lingkungan terhadap kinerja ekonomi. Simpulan dari hasil penelitian ini adalah tinggi rendahnya kinerja ekonomi suatu perusahaan tidak dipengaruhi oleh kinerja lingkungan dan pengungkapan lingkungan yang dilakukan oleh perusahaan. Keterbatasan penelitian ini adalah tahun penelitian kurang terkini, dan penelitian hanya menggunakan dua variabel independen. Oleh karena itu, saran untuk peneliti selanjutnya untuk menambah variabel lain yang dapat memberikan pengaruh terhadap kinerja ekonomi. \u0000Kata Kunci: Kinerja Lingkungan, Pengungkapan Lingkungan, Ukuran perusahaan, Kinerja ekonomi \u0000  \u0000Abstract \u0000The purpose of this study is to examine the effect of environmental performance and environmental disclosure on economic performance with firm size as a moderating variable. The population of this study is mining companies, basic and chemical industries, and consumer goods industries listed in Indonesia Stock Exchange in 2017-2019. The sample was selected using certain criteria (purposive sampling) and resulted in 16 sample companies with 48 units of analysis. The data analysis technique used descriptive statistical analysis and inferential statistics with the method of moderated regression analysis. The results of the research prove empirically that environmental performance and environmental disclosure have no effect on economic performance. In addition, firm size is able to moderate and strengthen the relationship between the effect of environmental performance and environmental disclosure on economic performance. The conclusion from the results of this study is that the high and low economic performance of a company is not influenced by environmental performance and environmental disclosures made by the company. The limitations of this study are that the year of the study was less recent, and the study only used two independent variables. Therefore, Suggestions for further researchers to add other variables that can have an influence on economic performance. \u0000Keywords: Environmental Performance, Environmental Disclosure, Firm Size, Economic Performance","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125331466","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}

{"title":"Rasionalisasi, Kapabilitas, Arogansi, Niat Melakukan Kecurangan Akademik, dan Religiusitas","authors":"Virta Rizky Aninda Putri, D. A. A. Pesudo","doi":"10.24905/permana.v14i1.184","DOIUrl":"https://doi.org/10.24905/permana.v14i1.184","url":null,"abstract":"Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh variabel rasionalisasi, kapabilitas, dan arogansi terhadap niat mahasiswa dalam melakukan kecurangan akademik melalui religiusitas sebagai variabel moderasi. Penelitian ini menggunakan pendekatan metode kuantitatif deskriptif. Populasi penelitian ini adalah mahasiswa aktif strata 1 program studi Akuntansi FEB dari Universitas A (salah satu universitas swasta berbasis agama di kota Salatiga) angkatan tahun 2017 dengan total populasi mencapai 125 mahasiswa dan mahasiswa aktif strata 1 program studi Akuntansi FEB dari Universitas B (salah satu universitas negeri di kota Semarang) angkatan tahun 2017 dengan total populasi mencapai 277 mahasiswa.  Jumlah sampel Universitas A sebanyak 96 mahasiswa dan Universitas B sebanyak 164 mahasiswa. Penelitian ini menggunakan data primer yang diperoleh dengan cara mendistribusikan kuesioner kepada responden (mahasiswa) melalui google form. Teknik uji hipotesis berupa resgresi MRA. Hasil penelitian menunjukkan bahwa rasionalisasi, kapabilitas dan arogansi berpengaruh terhadap niat mahasiswa dalam melakukan kecurangan akademik. Religiusitas memperlemah pengaruh rasionalisasi, kapabilitas, dan arogansi terhadap niat mahasiswa dalam melakukan kecurangan akademik. \u0000  \u0000Kata kunci: Rasionalisasi, kapabilitas, arogansi, religiusitas, niat melakukan kecurangan akademik","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125973909","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}

{"title":"Analisis Faktor-Faktor Kecurangan Laporan Keuangan melalui Fraud Hexagon Theory pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2019","authors":"Khalyacara Febrianto, Dhini Suryandari","doi":"10.24905/permana.v14i1.206","DOIUrl":"https://doi.org/10.24905/permana.v14i1.206","url":null,"abstract":"The purpose of this study is to examine the factors that influence financial statement fraud through the fraud hexagon theory. The population in this study are all mining sector companies listed on the Indonesia Stock Exchange which are included in the company sample criteria in the 2016 to 2019 period, namely as many as 32 companies. Sampling was carried out by purposive sampling technique and 100 units of analysis were selected after the data outlier technique was carried out. The measurement used to calculate financial statement fraud is earnings management. In addition, the software used is SPSS IBM 24. The results show that the financial target and the nature of the industry have a significant positive effect on financial statement fraud, while the external pressure, change of directors, collusion, and change of auditors have no significant effect on fraudulent financial statements. Meanwhile, the CEO duality variable has a negative but not significant effect on financial statement fraud. The limitation of this research is that the collusion proxy is measured using a joint project with the government, so suggestions for further research are expected to use other proxies such as political connections or state-owned enterprises.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132817571","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}

{"title":"Peningkatan Motivasi dan Hasil Belajar Materi Strategi Promosi Produk Kerajinan Dengan Model Pembelajaran CIRC","authors":"Wiwit Isaroh","doi":"10.24905/permana.v14i1.217","DOIUrl":"https://doi.org/10.24905/permana.v14i1.217","url":null,"abstract":"According to students, the material for promotional strategies for handicraft products from waste materials is difficult and lacking enthusiasm to learn so that motivation and learning outcomes are low, so there is a need for efforts to increase motivation and learning outcomes of students. The research objective was to determine the increase in motivation and learning outcomes as well as changes in the behavior of students in participating in learning. The implementation of classroom action research took place in 2 cycles, the results of the study showed that in cycle I and cycle II there was an increase, namely the assessment of learning motivation by 27 students (81.82%) and in cycle II as many as 31 students (93.94%), knowledge assessment in the first cycle as many as 26 students (78.78%) and in the second cycle as many as 31 students (93.94%), the skills assessment in the first cycle as many as 25 students (75.76%) and in the second cycle as many as 25 students 30 students (90.91%). Conclusion students are enthusiastic, enthusiastic, active, happy and show high motivation in following the learning and learning outcomes achieved by students have increased.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115732611","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}

{"title":"Optimalisasi Destinasi Pariwisata dengan Pemberdayaan Potensi Alam Pesisir Pantai Utara sebagai Daya Tarik Kota Tegal: Analisis Swot","authors":"Sari Wiyanti","doi":"10.24905/PERMANA.V13I2.197","DOIUrl":"https://doi.org/10.24905/PERMANA.V13I2.197","url":null,"abstract":"Kota Tegal yang berada di pesisir pantai utara mempunyai beberapa wisata pantai yaitu Pantai Alam Indah, Pantai Pulau Kodok, Pantai Batam sari dan Pantai Muarareja. Kota Tegal memiliki daya tarik tersendiri dibandingkan daerah sekitarnya, sehingga Pemerintah da­­e­rah dan pemangku kepentingan lainnya dalam upaya optimalisasi destinasi pariwisata p­a­n­­­tainya, dibutuhkan strategi manajemen yaitu dengan strategi analisis SWOT. Penelitian ini merupakan penelitian deskriptif yang bersifat kualitatif dari studi kasus. Pengumpulan data di­lakukan melalui survey dan observasi lapangan. Obyek penelitian ini adalah 4 des­ti­na­si pariwisata pantai. Pengambilan sampel dalam penelitian ini dilakukan dengan Purposive sa­m­pling. Hasil penelitian ini adalah keunggulan kota Tegal memiliki 4 destinasi wisata pa­n­tai dengan udara yang bersih, biaya murah dan aksesnya mudah dijangkau. Untuk me­wu­jud­kan destinasi pariwisata pantai sebagai daya tarik kota Tegal bukanlah hal yang mudah. Sa­ra­­na dan prasarana, fasilitas lainnya yang kurang baik. Tidak ada promosi gencar yang dilakukan pihak pengelola dalam memperkenalkan destinasi pariwisata ini. Permasalahan pe­­­­­­ngelolaan destinasi antara pemeritah daerah dan pengelola/masyarakat sebagai peng­ham­bat masuknya investor untuk berpartisipasi dalam mengembangkan destinasi pariwisata, dan akan memperlambat pembangunan pariwisata pantai ini. Ancaman bagi bisnis pariwisata pan­tai kota Tegal adalah wilayah disekitarnya memiliki destinasi pariwisata yang sama de­ngan fasilitas lebih baik.","PeriodicalId":320330,"journal":{"name":"Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129389794","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}