Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen最新文献

{"title":"Penanganan Kredit Bermasalah (Non Performing Loan) Pada PT. BPR BKK Muntilan (Perseroda)","authors":"Risma Usriyati, Nuwun Priyono, Nibras Anny Khabibah","doi":"10.30630/jam.v17i1.176","DOIUrl":"https://doi.org/10.30630/jam.v17i1.176","url":null,"abstract":"This study aims to determine the factors that cause non performing loans, and to find out how to deal with non performing loans at PT. BPR BKK Muntilan (Perseroda) Operational Head Office. The method used in this study is a qualitative data analysis method, in this method a process is carried out to systematically track and organize field notes that have been obtained from observations, interviews, literature studies, and documentation so that research can report research results. The emergence of non performing loans at PT.BPR BKK Muntilan (Perseroda) Operational Head Office due internal and external factors of banks and debtors, namely the analysis officer is not careful when analyzing debtors, decreased debtor sales turnover, and because of the pandemic. The results of the study stated that efforts to handle non performing loans were carried out by restructuring, namely by changing credit terms involving all or part of arrears by rescheduling and making re-conditions","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87991440","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":"Pengamatan Perbandingan Diameter Top Roll (Front Roll dan Back Roll) Terhadap Ketidakrataan Benang Ne1 32 pada Mesin Ring Spinning Toyoda RX 240 d PT Pamor Spinning Mills","authors":"Mokh. Afifuddin","doi":"10.59432/jute.v4i1.14","DOIUrl":"https://doi.org/10.59432/jute.v4i1.14","url":null,"abstract":"PT Pamor Spinning Mills merupakan salah satu perusahaan tekstil yang bergerak di bidang pemintalan, produk yang dihasilkan berupa benang. Proses utama pembuatan benang pada proses pemintalan salah satunya adalah pada mesin Ring Spinning. Salah satu proses pada mesin ring spinning terdapat bagian-bagian yang mempengaruhi kualitas benang. Pengendalian kualitas harus dilakukan demi mencapai target yang telah ditetapkan perusahaan. Salah satu bagian yang sering menjadi penyebab ketidakrataan benang di PT Pamor Spinning Mills diantarnya pada bagian top roll, apron dan spinndle. Bagian top roll memiliki dampak yang paling tinggi pengaruhnya terhadap ketidakrataan benang. Penelitian ini melakukan pengamatan lebih terkait analisa penyebab bagian top roll terhadap ketidakrataan benang yang dihasilkan oleh PT Pamor Spinning Mills. Serta melakukan eksperimen perbandingan penggunaann diameter top roll yang berbeda terhadap kualitas ketidakrataan benang. Eksperimen mengenai pengaruh penggunaan diameter top roll dilakukan dengan menvariasikan 3 jenis top roll, yaitu top roll berdiameter 30 mm, 29 mm dan 27 mm dengan tanpa merubah setingan pada mesin. Dari hasil uji penggunaan diameter yang berbeda terdapat pengaruh terhadap nilai kualitas ketidakrataan (U %) benang dan Imperfection Indicator (Neps, Thin, Thick). Top roll dengan diameter 30 mm memiliki hasil U% sebesar 13,02%. Top roll diameter 29 mm memiliki hasil U% sebesar 13,2%. Kedua diameter ini memiliki hasil U% yang masih memenuhi standar perusahaan. Sedangkan Top roll berdiameter 27 mm memiliki hasil U% sebesar 15, 28% tidak memenuhi standar perusahaan. \u0000PT Pamor Spinning Mills is one of the textile companies engaged in spinning, the product produced is in the form of yarn. The main process of making yarn in the spinning process, one of which is the Ring Spinning machine. One of the processes in the ring spinning machine there are parts that affect the quality of the yarn. Quality control must be carried out in order to achieve the targets set by the company. One of the parts that is often the cause of yarn unevenness at PT Pamor Spinning Mills is the top roll, apron and spinndle parts. The top roll has the highest impact on yarn unevenness. This study conducted more observations related to analyzing the causes of the top roll section on the unevenness of the yarn produced by PT Pamor Spinning Mills. As well as experimenting with yarn comparisons using different top roll diameters on the quality of the unevenness. Experiments on the effect of using top roll diameter were carried out by varying 3 types of top roll, namely top roll with a diameter of 30mm, 29mm and 27mm without changing the settings on the machine. From the test results using different diameters, there is an effect on the value of the quality of the unevenness (U %) of the yarn and the Imperfection Indicator (Neps, Thin, Thick). Top roll with a diameter of 30 mm has a U% yield of 13.02%. Top roll diameter 29 mm has a U% yield of 13.2%. B","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"62 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86065920","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":"Evaluasi Penilaian Aktiva Tetap menurut Standar Akuntansi Pemerintah pada Kantor Bappeda Kota Baubau","authors":"Fariz Mustaqim, Deki Pardana","doi":"10.35326/jiam.v5i1.2138","DOIUrl":"https://doi.org/10.35326/jiam.v5i1.2138","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui kesesuaian bentuk penilaian aktiva tetap yang diterapkan oleh Kantor Bappeda Kota Baubau terhadap Standar Akuntansi Pemerintah. Metode statistic yang digunakan adalah analisis deskriptif. Hasil penelitian ini menunjukkan bahwa penilaian aktiva tetap pada Kantor Bappeda Kota Baubau telah sesuai dengan PSAP No.7 tentang aktiva tetap mengenai pengakuan/pencatatan, pengukuran/penilaian, dan penyajian serta pengungkapan aktiva tetap. Kebijakan akuntansi yang digunakan oleh Kantor Bappeda Kota Baubau dalam mengevaluasi aktiva tetapnya dilakukan sesuai dengan PSAP No.7 mulai dari penggolongan aktiva, perolehan, hingga pada pengadaan aktiva tetap tersebut. Berdasarkan PSAP No.7, diketahui Kantor Bappeda Kota Baubau menerapkan harga perolehan (historical cost) sebagai dasar dalam mengukur aktiva tetapnya. Pengakuan awal aktiva tetap yang diperoleh dengan cara pembelian secara tunai telah sesuai dengan PSAP No.7. Pengadaan aktiva tetap yang dilakukan oleh Kantor Bappeda Kota Baubau sesuai dengan mekanisme pengadaan aktiva tetap berdasarkan PP Nomor 54 tahun 2010 tentang pengadaan barang dan jasa.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"92 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83854759","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 Stock Split Terhadap Likuiditas Saham Pada Perusahaan Yang Terdaftar Di BEI Tahun 2016-2020","authors":"Muchriana Muchran, Nurhikma Imma, Idrawahyuni Idrawahyuni","doi":"10.35326/jiam.v5i1.1959","DOIUrl":"https://doi.org/10.35326/jiam.v5i1.1959","url":null,"abstract":"Tujuan dari penelitian ini yaitu untuk menguji  bagaimana dampak pemecahan saham pada likuiditas saham di perusahaan yang tercatat di Bursa Efek Indonesia dari tahun 2016-2020. Sampel penelitian digunakan metode purposive sampling. Dari metode tersebut, diambil 57 perusahaan menjadi sampel penelitian. Metode dokumentasi dan studi pustaka merupakan metode yang dugunakan dalam pengumpulkan data. Dalam menguji hipotesis penelitian, peneliti menggunakan uji wilcoxon signed ranks sampel test untuk menguji hipotesis penelitian. Hasil penelitian menunjukkan bahwa likuiditas saham baik sebelum maupun sesudah stock split  tanpa ditemukan selisih beda  yang signifikan. Hal ini memperjelas bahwa pemecahan saham tidak berdampak pada likuiditas saham.Tujuan dari penelitian ini yaitu untuk menguji  bagaimana dampak pemecahan saham pada likuiditas saham di perusahaan yang tercatat di Bursa Efek Indonesia dari tahun 2016-2020. Sampel penelitian digunakan metode purposive sampling. Dari metode tersebut, diambil 57 perusahaan menjadi sampel penelitian. Metode dokumentasi dan studi pustaka merupakan metode yang dugunakan dalam pengumpulkan data. Dalam menguji hipotesis penelitian, peneliti menggunakan uji wilcoxon signed ranks sampel test untuk menguji hipotesis penelitian. Hasil penelitian menunjukkan bahwa likuiditas saham baik sebelum maupun sesudah stock split  tanpa ditemukan selisih beda  yang signifikan. Hal ini memperjelas bahwa pemecahan saham tidak berdampak pada likuiditas saham.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74531457","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 Akuntansi Manajemen Lingkungan dalam Meningkatkan Inovasi Produk: Analisis pada Industri Kain Sutera","authors":"Syahidah Rahmah, Andi Nurliana Tenri Sa'na, Muchriana Muchran","doi":"10.35326/jiam.v5i1.2199","DOIUrl":"https://doi.org/10.35326/jiam.v5i1.2199","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui penerapan akuntansi manajemen lingkungan dalam meningkatkan inovasi produk. Jenis penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif. Penelitian ini menggunakan data primer yang diperoleh dari wawancara dengan pengusaha kain sutera dan para pegawai Industri kain sutera kampoeng BNI Kabupaten Wajo, Provinsi Sulawesi Selatan. Hasil penelitian ini mengungkapkan bahwa Industri kain sutera kampoeng BNI Kabupaten Wajo telah menerapkan akuntansi manajemen lingkungan dan memiliki inovasi produk yang baik. Dengan diterapkannya akuntansi pengelolaan lingkungan di Industri kain sutera kampoeng BNI Kabupaten Wajo, pengelola industri memiliki informasi yang digunakan untuk melakukan pengendalian aktivitas pabrik. Walaupun demikian, industri ini belum menyajikan informasi biaya lingkungan secara spesifik. Selain memberikan informasi bagi pengelola, penerapan akuntansi manajemen lingkungan juga memberikan gagasan kepada pengelola industri untuk melakukan inovasi produk dari hasil limbah industri.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83543813","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 CEO Narsisme dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia","authors":"Muttiarni Muttiarni, Mira Mira, Lulu Nurrahmawati Putri, Nurmagfirah Nurmagfirah, Syarthini Indrayani, Andi Arman","doi":"10.35326/jiam.v5i1.2045","DOIUrl":"https://doi.org/10.35326/jiam.v5i1.2045","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh CEO narsisme dan ukuran perusahaan terhadap kinerja keuangan. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan pendekatan explanatory research. Subjek yang dijadikan populasi adalah seluruh perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2018-2020 dengan menggunakan purposive sampling diperoleh sebanyak 60 sampel. Pengujian hipotesis menggunakan alat pengujian IBM SPSS 25 for windows. Adapun hasil penelitian menunjukkan bahwa perilaku CEO narsisme tidak berpengaruh terhadap kinerja keuangan. Ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85995202","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":"Kepemimpinan terhadap Kinerja Perusahaan dengan Konsep Balance Scorecard pada PT. Buton POS Baubau","authors":"Deki Pardana, Fariz Mustakim, Hasni Hasni, R. Rusdin","doi":"10.35326/jiam.v5i1.2122","DOIUrl":"https://doi.org/10.35326/jiam.v5i1.2122","url":null,"abstract":"Penelitian ini dilaksanakan di PT. Buton Pos Baubau, dengan mengukur kepemimpinan terhadap kinerja perusahaan dengan menggunakan konsep balance scorecard, dengan pendekatan kuantitatif. Dengan jumlah sampel 51 orang. Berdasarkan hasil penelitan, diketahui nilai koefisien korelasi (r) sebesar 0.585 yang menunjukkan ada hubungan yang sedang antara kepemimpinan dengan kinerja perusahaan pada PT. Buton Pos Baubau, artinya bahwa kinerja perusahaan tidak terlalu dipengaruhi oleh kepemimpinan, kinerja perusahaan lebih besar dipengaruhi oleh modal perusahaan dan kepuasan kerja karyawan. Sedangkan koefisien determinasi (r2) sebesar 0,342 atau 34,2% artinya kontribusi atau sumbangan variabel kepemimpinan terhadap naik turunnya kinerja perusahan pada PT. Buton Pos Baubau adalah sebesar 34,2%, artinya bahwa kepemimpinan mempengaruhi kinerja perusahaan sebesar 34,2%. Dan sisanya sebasar 65,8% dipengaruhi oleh factor lain seperti kemampuan modal perusahaan, dan kepuasan kerja karyawan. Berdasarkan hasil analisis uji t. diperoleh nilai t hitung sebesar 5,043 dengan tingkat signifikansi 0,000 yang artinya kepemimpian berpengaruh signifikan terhadap kinerja perusahaan pada PT. Buton Pos Baubau.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"58 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72487154","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 Perbandingan Pendapatan Pedagang Pakaian Tradisional dengan Pendapatan Bisnis Online","authors":"Andi Ayu Frihatni","doi":"10.35326/jiam.v5i1.1980","DOIUrl":"https://doi.org/10.35326/jiam.v5i1.1980","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pendapatan pedagang pakaian tradisional dan pendapatan bisnis online mahasiswa. Penelitian ini adalah kuantitatif dengan melakukan survei pedagang tradisional dan mahasiswa yang berbisnis online. Teknis analisis data menggunakan uji beda Uji Mann Whitney. Hasil penelitian menemukan bahwa perbedaan antara pendapatan pedagang tradisional dan pendapatan bisnis online mahasiswa terbukti signifikan pada level 0.001. Hasil lanjutan penelitian mengungkapkan bahwa terjadi peningkatan omset pada pendapatan mahasiswa yang berbisnis online. Kehadiran bisnis online yang dibuat oleh mahasiswa secara umum berdampak pada penurunan omset pedagang di pasar Lakessi. Terjadinya peralihan sistem pemasaran, membuat pendapatan mahasiswa yang berbisnis online jauh lebih menguntungkan selama pandemi. Perkembangan bisnis online mendorong persaingan pasar bagi kalangan pedagang di pasar tradisional. Namun terhadap produk – produk yang sifatnya sekunder seperti pakaian, pedagang mengeluhkan menurunnya angka penjualan. Oleh karena itu, perkembangan teknologi sangat menguntungkan generasi millennial yang sehari-harinya akrab dengan gadget. Melaui gadget, generasi millennial dapat mengakses dan mengupgrade perkembangan teknologi yang terjadi saat ini dan juga menjadi pemain di dalamnya.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79130400","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":"Determinants of transfer pricing aggressiveness and the mediation role of tax burdens: Evidence from Indonesia","authors":"Febriyadi Tri Hadmoko, Ferry Irawan","doi":"10.31106/jema.v19i1.13901","DOIUrl":"https://doi.org/10.31106/jema.v19i1.13901","url":null,"abstract":"Transfer pricing aggressiveness is influenced by various factors, including the complexity of operations, foreign direct investment, and tax haven utilization. This study was conducted to re-examine the factors that affect the transfer pricing aggressiveness by including the tax burden as a mediating variable which is expected to explain the inconsistency of the results of previous studies. This study uses data from manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2020 with a total observation of 350. The analysis technique uses panel data regression with Fixed Effect Model and Random Effect Model approaches. The results of the study show that the complexity of operations and tax haven utilization has a positive effect on transfer pricing aggressiveness. However, foreign direct investment does not affect transfer pricing aggressiveness. Further analyses indicate the tax variable partially mediates the effect of complexity operation and tax haven utilization on transfer pricing aggressiveness. In addition, the tax variable only has an indirect effect of foreign direct investment on transfer pricing aggressiveness. This means that foreign direct investment is used as a vehicle for transfer pricing.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42424212","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":"Dividend policy, ownership structure and corporate governance: An empirical analysis of Indonesian firms","authors":"R. M. Mardani","doi":"10.31106/jema.v19i1.11116","DOIUrl":"https://doi.org/10.31106/jema.v19i1.11116","url":null,"abstract":"One of the essential aspects of corporate policy is the decision on dividend payments as this dividend policy affects the value of the company. This study aims to determine whether there is a possible association between dividend policy, ownership structure, and corporate governance of Indonesian financial firms. This study offers empirical evidence on the relationship between variables in the context of Indonesia, which is a frontier market. The sample includes financial firms listed on the Indonesia stock exchange during the period between 2011 and 2017. Data analysis techniques were performed by using ordinary least square regression. Based on the result of 242 observed data analyses, it was found that while managerial ownership has no significant but positive effect on the dividend payout ratio, institutional ownership has significant and negative effects on dividend policy for sample firms. This positive relationship reflects that increasing the percentage of managerial ownership at one particular point, will make managers think that there is no longer any benefit in increasing dividend payout. Moreover, the total number of directors has a significant negative effect on dividend payout and the percentages of an independent members of directors have a positive but not significant effect on dividend policy. This result reflects that the independent board has an essential role in directing management to protect stakeholders' interest in the company. The study also reclaimed that dividend policy is positively and significantly influenced by profitability but inversely proportional to capital structure.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46947615","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}