Media Riset Akuntansi Auditing Informasi最新文献

{"title":"PROFILE OF TAX COMPLIANCE RESEARCH IN INDONESIA","authors":"Dewi Prastiwi","doi":"10.25105/mraai.v21i2.9793","DOIUrl":"https://doi.org/10.25105/mraai.v21i2.9793","url":null,"abstract":"This study aims to present the profile of tax compliance studies in Indonesia between 2014 and 2019. The method used refers to the systematic review described by Tranfield et al., (2003) from 34 national journals sourced from the Sprott accreditation journal 2.3 and 4. Sprott (Science and Technology Index) is a portal that contains measurements of the performance of Science and Technology which includes the performance of researchers, writers, journal performance, and the performance of science and technology institutions in Indonesia developed by the Ministry of Research, Technology and Higher Education. The results show that: 1) tax compliance research is consistently studied every year; 2) the object of majority tax compliance research is central tax (income tax); 3) tax compliance research in Indonesia raises many issues of economic crime; 4) in an article many test variables that refer to various issues; 5) some articles have not presented theories in explaining the phenomenon or research findings; 6) the discussion in several articles only convey statistical results that have not been accompanied by further analysis.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47716632","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":"DINAMIKA KARAKTERISTIK KOMITE AUDIT PADA AUDIT REPORT LAG","authors":"N. Suryandari","doi":"10.25105/mraai.v21i2.9048","DOIUrl":"https://doi.org/10.25105/mraai.v21i2.9048","url":null,"abstract":"<em><span lang=\"IN\">This study examines the role of the audit committee on audit report lag. The sample in this study was taken from all companies listed on the Indonesia Stock Exchange. The sample selection method using purposive sampling method. By using multiple regression analysis techniques, it is found that the competence of the audit committee</span><span>, </span><span lang=\"IN\">number of members of the audit committee has a negative effect on the audit report lag.</span><span lang=\"IN\">The higher the intensity of the audit committee meeting, the earlier financial reporting supervision occurs. </span><span>H</span><span lang=\"IN\">igh quality of financial reporting makes the audit period of the financial report audit shorter. The independence of the audit committee does not appear affects the audit report lag. This is because the object of the examination of the financial statements itself is the annual report. On the other hand, the gender of the female audit committee has a negative effect on the audit report lag. The existence of female gender in the composition of the audit committee plays a</span><span>n important</span><span lang=\"IN\"> role in shortening the time span for completion of audits by independent auditors</span></em>","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42250993","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":"FENOMENA DISFUNGSIONAL AUDIT","authors":"Emma Saur Nauli Sipayung, Dhea Erka Zahara, Ice Nasyrah Noor","doi":"10.25105/mraai.v21i2.9401","DOIUrl":"https://doi.org/10.25105/mraai.v21i2.9401","url":null,"abstract":"Penelitian ini bertujuan untuk menguji faktor-faktor determinan yang mempengaruhi perilaku disfungsional audit. Penelitian ini menggunakan stres kerja dan kompetensi teknis auditor sebagai variabel independen, perilaku disfungsional audit sebagai variabel dependen serta sifat kepribadian dari The Big Five Personality dan Locus of Control sebagai variabel moderasi. Sampel yang digunakan adalah auditor yang bekerja di Kantor Akuntan Publik wilayah DKI Jakarta. Sampel diambil dengan metode purposive sampling. Data diperoleh melalui penyebaran kuesioner dengan skala Likert. Sampel penelitian ini berjumlah 130 responden. Metode statistik menggunakan Analisis Regresi Linear dan Moderated Regression Analysis (MRA). Pengolahan data pada penelitian ini menggunakan software IBM SPSS 23. Hasil penelitian menunjukkan bahwa stres kerja berpengaruh positif terhadap perilaku disfungsional audit, kompetensi teknis auditor berpengaruh negatif terhadap perilaku disfungsional audit. Selain itu, sifat kepribadian neuroticism dan locus of control eksternal yang memperkuat pengaruh positif stres kerja dengan perilaku disfungsional audit. Sedangkan sifat kepribadian openness to experience dan Locus of control internal memperlemah hubungan positif stres kerja terhadap perilaku disfungsional audit. Kemudian, Sifat kepribadian lainnya seperti conscientiousness, extraversion, dan agreeablesness tidak memperlemah pengaruh positif stres kerja dengan perilaku disfungsional audit. Penelitian ini menunjukkan bahwa kompetensi teknis auditor, sifat kepribadian dan locus of control berperan penting untuk mengurangi kesempatan melakukan perilaku disfungsional audit.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41638221","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":"KUALITAS LAPORAN KEUANGAN INSTANSI PEMERINTAH","authors":"I. DelizaHenny, Sondang Dame Rebecka, Harti Budi Yanti","doi":"10.25105/mraai.v21i2.9402","DOIUrl":"https://doi.org/10.25105/mraai.v21i2.9402","url":null,"abstract":"This study aims to determine the effect of human resource competence, the effects of human resources competency, the implementation of the institution accounting system and the internal control system on the quality of financial statements in the Directorate General Of Civil Aviation. The number of samples used in this study were 185 respondents with the method of determining the sample is the purposive sampling method. Data collection is carried out by distributing questionnaires to financial officers who are in 173 work units under the Directorate General of Civil Aviation. The results of this study indicate that the effect of human resource competence, the effects of human resources competency, the implementation of the institution accounting system and the internal control system have a positive and significant effect on the quality of financial reports.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48387901","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":"HERDING BEHAVIOR: MENGEKSPLORASI SISI ANALISIS BROKER SUMMARY","authors":"Ainun Naim, Dwi Hita Darmawan, N. Wulandari","doi":"10.25105/mraai.v21i2.9502","DOIUrl":"https://doi.org/10.25105/mraai.v21i2.9502","url":null,"abstract":"Abstract: Our research focuses on herding behavior and broker summary analysis in the Covid-19 time frame in Indonesia. Herding behavior in the retail exchange community or the general public is considered detrimental due to the irrationality of analysis and promoting euphoria which results in very large losses. Answering the research gap, we offer a broad exploration concept to avoid and create positive returns by utilizing the herding behavior of the retail market community. We tested using multiple methods to ensure the existence of herding behavior in a regression setting of two and took advantage of positive opportunistic returns for exchange play. The first method shows that the research sample detected herding behavior during March 11, 2020 – March 11, 202 and we ensure the resilience of existence through two models. The second method, to get a positive return, we offer bandarmology analysis adopted from Dow theory for trading in a market maker style. Analyzing the movement and following market makers, we can conclude that it creates positive returns and prevents the stock exchange community from the impact of sustainable auto rejects. This study has limitations, for future research we expect the use of empirical models that are simpler and more efficient in revealing herding behavior. Furthermore, for the exploratory method, further research can be carried out in disclosing bandarmology analysis based on stock categorization (blue chip, second liner, and third liner), time horizon of market makers, and detailed analysis of camouflage behavior of market makers using retail securities.Keywords: bandarmology; brokers summary; herding behavior; market makers","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47276711","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":"DESIGN FINANCIAL ACCOUNTING USING BLOCKCHAIN APPROACH IN EDUCATION","authors":"Widhy Setyowati, U. Rahardja, Q. Aini, N. Santoso, Wahyu Yustika Prihastiwi","doi":"10.25105/mraai.v21i2.9448","DOIUrl":"https://doi.org/10.25105/mraai.v21i2.9448","url":null,"abstract":"Indonesia is entering the 4.0 revolution, which brings many changes in all fields, including technology. The most extensive new technology is decentralized with transparent, convenient, permanent, and irreplaceable characteristics, commonly known as Blockchain. Blockchain has been applied in all fields, especially in the field of technology. But Blockchain technology is currently still in the pilot stage which has some issues and needs to be resolved. These include regulatory difficulties, limited information processing capacity, and data confidentiality. This article describes the ability to implement Blockchain technology in educational, financial accounting. Therefore, this study proposes a framework design for higher education finance to improve the security of the ledger. In the long term, this platform can efficiently reduce disclosure and earnings management errors, improve the quality of educational accounting data, and reduce data asymmetry. The analysis method by calculating the SUS score against the accounting Blockchain system shows 85, so this framework is included in the Net Promoter category. The final result of this research can optimize financial finance in higher education by using Blockchain.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45100812","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":"THE EFFECT OF TAX EXPENSE, BONUS MECHANISM, AND TUNNELING INCENTIVE TOWARDS TRANSFER PRICING DECISION IN COMPANIES WITH PROFITABILITY AS A MODERATING VARIABLE","authors":"Murtanto Murtanto, Bonita Bonita","doi":"10.25105/mraai.v21i2.10404","DOIUrl":"https://doi.org/10.25105/mraai.v21i2.10404","url":null,"abstract":"<span class=\"s13\"><span class=\"bumpedFont15\">This research aims to obtain empirical evidence about the effe</span></span><span class=\"s13\"><span class=\"bumpedFont15\">ct of tax expense, bonus mechanism, and tunneling incentive partially towards transfer pricing decision in companies and the effect of profitability as a moderatin</span></span><span class=\"s13\"><span class=\"bumpedFont15\">g variable towards that effect.</span></span><span class=\"s13\"><span class=\"bumpedFont15\"> </span></span><span class=\"s13\"><span class=\"bumpedFont15\">The data used is secondary data obtained from the annual repo</span></span><span class=\"s13\"><span class=\"bumpedFont15\">rts of mining companies companies listed on the Indonesia Stock Exchange 2016 – 2020. The sample selection used is purposive sampling method and the number of mining companies sampled in this research were 14 companies with 7</span></span><span class=\"s13\"><span class=\"bumpedFont15\">0 observation data for 5 years.</span></span><span class=\"s13\"><span class=\"bumpedFont15\"> </span></span><span class=\"s13\"><span class=\"bumpedFont15\">The data analysis technique used in this study is linear multiple regression equations wit</span></span><span class=\"s13\"><span class=\"bumpedFont15\">h Moderated Regression Analysis </span></span><span class=\"s13\"><span class=\"bumpedFont15\">which is a special application of linear</span></span><span class=\"s13\"><span class=\"bumpedFont15\"> multiple regression equations. </span></span><span class=\"s13\"><span class=\"bumpedFont15\">The results this research are (1) tax expense has a significa</span></span><span class=\"s13\"><span class=\"bumpedFont15\">nt postitive effect towards transfer pricing decision; (2) bonus mechanism has no effect towards transfer pricing decision; (3) tunneling incentive has a significant postitive effect towards transfer pricing decision; (4) profitability moderate (strengthen</span></span><span class=\"s13\"><span class=\"bumpedFont15\">) the effect of tax expense towards transfer pricing decision; (5) profitability does not moderate (not strengthen nor weaken) the effect of bonus mechanism towards transfer pricing decision; (6) profitability moderate (strengthen) the effect of tunneling </span></span><span class=\"s13\"><span class=\"bumpedFont15\">incentive towards transfer pricing decision.</span></span>","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47762433","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":"PENDAMPINGAN TRANSAKSI EFEK BERDASAR MEKANISME PERDAGANGAN PASAR MODAL DI INDOENSIA DENGAN SIMULASI INTERAKTIF","authors":"Saptani Rahayu, Indriyana Widyastuti, V.Titi Purwantini Sudijono","doi":"10.47202/mak.v33i01.109","DOIUrl":"https://doi.org/10.47202/mak.v33i01.109","url":null,"abstract":"Kegiatan pengabdian masyarakat ini dilaksanakan sebagai salah satu Tri Dharma Perguruan Tinggi. Perguruan Tinggi sebagai mitra Bursa Efek Indonesia dalam mengenalkan investasi di pasar modal sejak dini kepada masyarakat umum di Indonesia. Hal tersebut berdasar pada fenomena bahwa investasi pada instrument pasar modal bukan  menjadi pilihan utama dengan demikian perlu dilakukan sosialisasi tentang transaksi pasar Modal kepada masyarakat. . Data BEI menunjukkan bahwa porsi kepemilikan domestik di pasar saham Indonesia meningkat cukup pesat. Kepemilikan domestik di pasar saham sebesar 37,08 persen diatahun 2013, sementara itu investor asing mendominasi sebanyak 62,94 persen. Akan tetapi, Pada tahun 2017 porsi kepemilikan asing di pasar saham sudah menyusut menjadi 52,23 persen. Dan disaat ini pada tahun 2020 kepemilikan saham sudah mencapai 65%. Porsi kepemilikan investor domestic diharapkan terus bertambah dengan berbagai macam program yang disusun antara BEI dengan GI BEI . GI BEI di perguruan tinggi yang dibentuk atas kesepakatan bersama antara BEI dengan Perguruan Tinggi memuat tujuan utama memberikan pengetahuan tentang invetasi pada pasar modal melalui jalur pendidikan formal. Komitmen yang dibangun adalah inklusi pengetahuan tentang pasar modal sejak usia muda yang dapat dilakukan sejak dini mulai mahasiswa bahkan sejak pelajar. Beberapa media pembelajaran dipersiapkan atas kerja sama BEI dengan Galeri Investasi BEI dalam rangka memasyarakatkan investasi di pasar modal sejak dini. Media pembelajar tersebut antara lain: buku sekolah pasar modal, data historis harga saham dan instrument pasar modal yang lain, data laporan keuangan, data laporan keuangan yang ada pada web TICMI dan program sertifikasi Wakil Perantara Perdagangan Efek (WPPE). Media simulasi perdangan saham secara online juga dipersiapkan oleh BEI berupa akun virtual untuk belajar melakukan transaksi saham (IDX Virtual Trading). Selain itu, simulasi perdagangan saham juga dilakukan dalam bentuk permainan kartu yang disebut Stock Lab Card. Permainan kartu ini memberikan simulasi secara interaktif tentang beberapa hal yang seringkali terjadi di perdagangan pasar saham termasuk memberikan simulasi bagaimana investor menjual dan membeli saham. \u0000Kegiatan pengabdian ini dilaksanakan dalam bentuk inklusi pemahaman tentang perdagangan pasar modal di Indonesia dan simulasi trmsaksi efek yang dilaksanakan ini adalah untuk pelajar (siswa SMA). Peserta kegiatan telah mendapatkan pengetahuan tentang efek di pasar modal Indonesia termasuk mekanisme perdagangannya, serta simulasi perdagangan dengan menggunakan kartu stock lab. Kegiatan diikuti oleh 26 siswa SMK Pembangunan Nasional Sukoharjo. ","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79697111","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 KREATIFITAS PEMBUATAN “SANDHAL” DARI LIMBAH PERCA BATIK PADA IBU-IBU GURU “SLB B YRTRW” DI GILINGAN, BANJARSARI, SURAKARTA","authors":"Nuryati, Hariyanti","doi":"10.47202/mak.v33i01.119","DOIUrl":"https://doi.org/10.47202/mak.v33i01.119","url":null,"abstract":"Pengabdian kepada Masyarakat merupakan salah satu tugas dosen dari Tri Dharma Perguruan Tinggi. Sebagai upaya membantu masyarakat Tim PkM dari STIE-AUB Surakarta  mengadakan pelatihan bikin sandal dari perca batik bagi ibu guru SLB B YRTRW Gilingan, Banjarsari, Surakarta, dengan harapan nantinya bisa ditularkan kepada anak didiknya. SLB B YRTRW tersebut merupakan sekolah luar biasa yang mendidik anak  tuna rungu dan wicara, sehingga dengan pelatihan ini mereka mampu memiliki ketrampilan bikin sandal dari perca batik, sehingga bila ditekuni dengan baik penghasilan akan datang dengan sendirinya. Di sekolah SLB B RTRW ini sebelumnya belum pernah ada pelatihan membuat sandal dari perca kain batik, sehingga pelatihan ini  sangat bermanfaat sekali bagi ibu-ibu guru dan khususnya anak didik di kemudian hari. Kegiatan telah dilaksanakan di SLB B YRTRW Jl. Gumunggung Rt 01//II Gilingan, Banjarsari Surakarta dengan sasaran ibu Guru SLB B pada tanggal 21 Oktober 2020 yang dihadiri 15 peserta, karena di masa pandemi, sehingga peserta tidak banyak. Metode pembuatan produk sandal ini dengan ceramah,dan praktek langsung bikin sandal. Hasil dari pengabdian ini, para guru memperoleh manfaat ilmu pengetahuan dan ketrampilan dalam pembuatan sandal dari perca batik, dan dikemudian hari bisa ditransfer kepada anak didik, sehingga walaupun mereka kurang sempurna tapi juga mampu memiliki ketrampilan seperti orang biasa/normal.  ","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74617634","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":"PELATIHAN DAN PENDAMPINGAN PEMBUATAN KERAJINAN HOME SET UNTUK PENINGKATAN KEMANDIRIAN EKONOMI KELUARGA BAGI IBU –IBU PKK KELURAHAN BANJARSARI SURAKARTA","authors":"B. Rahayu, Murni Sulistyowati, Nunuk Herawati","doi":"10.47202/mak.v33i01.118","DOIUrl":"https://doi.org/10.47202/mak.v33i01.118","url":null,"abstract":" Tujuan dari pengabdian kepada masyarakat selain sebagai pemenuhan kewajiban melakukan Tridharma Perguruan Tinggi juga sebagai wujud kepedulian kepada warga masyarakat sekitar untuk membangun kemandirian ekonomi keluarga sebagai fundamental membangun perekonomian bangsa \u0000 Pendekatan metode yang digunakan pada pengabdian kepada masyarakat ini dengan pendekatan penyuluhan, pelatihan dan pendampingan cara membuat kerajinan home set yang mempunyai nilai ekonomis, yang nantinya dapat dijual sebagai sumber penghasilan keluarga. \u0000 Hasil dari kegiatan pengabdian kepada masyarakat ini, masyarakat mendapatkan wawasan tentang  cara membuat kerajinan home set dengan memanfaatkan kain batik atau jenis kain motif lain , melalui simulasi dan praktek pembuatan home set dengan harapan dapat diteruskan dirumah masing –masing dan terus dikembangkan dengan kreatif dan inovatif.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89813665","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}