Jurnal Pendidikan Akuntansi & Keuangan最新文献

{"title":"STUDI AKUNTABILITAS USAHA MIKRO KECIL MENENGAH, DINAS KOPERASI DAN DINAS PERINDUSTRIAN KABUPATEN LAMONGAN","authors":"Eko Warsiyanto Nugrahadi, Basuki Basuki","doi":"10.17509/jpak.v8i1.17915","DOIUrl":"https://doi.org/10.17509/jpak.v8i1.17915","url":null,"abstract":"Jumlah UMKM berkembang 4% tiap tahun, yang menjadikan UMKM sebagai roda perekonomian Indonesia serta menyumbang setengah dari PDB Indonesia. Namun, angka tersebut tidak didukung oleh pengelolaan manajemen yang profesional dari para pelaku UMKM. Diterapkannya SAK EMKM dimungkinkan memberikan standar bagi pengelolaan UMKM yang modern. Kenyataannya banyak UMKM yang tidak mengetahui adanya standar ini apalagi melaksanakannya. Standar ini mewajibkan para pelaku UMKM untuk melakukan akuntabilitas dari sisi keuangan, antara lain dengan menyiapkan Laporan Laba/Rugi, Neraca dan Catatan Atas Laporan Keuangan. Apa yang diharapkan tidak sesuai dengan kenyataan, banyak UMKM tidak melaksanakan bentuk akuntabilitas tersebut karena ketidakmampuan sumber daya yang dimiliki.  Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus eksploratori. Metode ini dipilih karena konteks bentuk ideal dari akuntabilitas keuangan harus dicari karena peneliti ingin mengetahui bentuk ideal pelaksanaan akuntabilitas keuangan yang sesuai dengan sumber daya dan kemampuan yang dimiliki oleh pelaku UMKM. Penelitian ini bertujuan untuk memberikan kerangka yang menunjukkan bentuk ideal akuntabilitas keuangan bagi para UMKM. Hasil penelitian tentang bentuk akuntabilitas UMKM yang dilakukan kebanyakan tidak terstandarisasi dan berbentuk single entry accounting. Kerangka yang ideal untuk akuntabilitas keuangan UMKM adalah, kepemilikan NPWP, Laporan Penerimaan/pengeluaran kas, dan Laporan Harga Pokok Penjualan.","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114346919","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":"APPLICATION OF TAXATION ON TRANSACTIONS E-COMMERCE ON THE MARKETPLACE PLATFORM","authors":"Posma Leonardo","doi":"10.17509/JPAK.V8I1.17248","DOIUrl":"https://doi.org/10.17509/JPAK.V8I1.17248","url":null,"abstract":"This study is based on the problem of the development of e-commerce transactions that do not necessarily boost state revenues from the taxation sector. This study aims to analyze the application of SE-62 / PJ / 2013 dated 27 December 2013 concerning Affirmation of Taxation Terms on E-Commerce Transactions at PT Bukalapak.com and provide recommendations to PT Bukalapak.com related to the taxation aspect of e-commerce transactions. This study uses a mixed-method approach. The object of the research is PT Bukalapak.com with the Tax Division as a unit of analysis. The conclusion of the study is that PT Bukalapak.com does not implement or apply specific provisions for users of the Bukalapak application, this refers to the taxation system carried out in Indonesia, namely self assessment. Lack of tax knowledge on taxation obligations causes less success in maximizing tax payments on e-commerce transactions","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122337364","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 Model Pembelajaran Kooperatif Teknik STAD Untuk Mengoptimalkan Proses dan Hasil Belajar Mata Pelajaran Ekonomi","authors":"Dadang Dahlan, Siti Parhah, Tita Herdiansyah","doi":"10.17509/jpak.v8i1.22099","DOIUrl":"https://doi.org/10.17509/jpak.v8i1.22099","url":null,"abstract":"AbstractThis study is urged by the fact that the effectiveness of the learning process of economics subject in Pelita Bunga Bangsa High School in Bandung regency is not yet optimum which gives impact to the students` learning outcome that is still relatively low; it is 57.74 averagely. The purposes of this study are: (1) to analyze the impact of the application of cooperative learning model of STAD technique of the effectiveness of learning processes in economics subject; (2) to analyze the impact of the application of cooperative learning model of STAD technique to the students` learning outcome in  economics instruction . This study uses classroom action research design which was conducted in two cycles. The data collection technique that is used in this research include observation, image recording in video format, and learning examination. Activities such as observation and image recording were done to collect data about the students` learning process.  The study result shows that through the first and second cycle of class action, the application of cooperative learning model has improved the effectiveness of learning process. Cooperation in students` creativity and active interaction has improved and give direct impact to better result of learning. At the end of the second cycle of learning, the students` learning outcome improved to become 64.74 at average. Based on these results, the cooperative learning model with STAD is proposed as an alternative model for improving the quality of economic learning processes and outcomes.Keywords: cooperative learning; active learning; STAD; cycle; learning outcome AbstrakPenelitian ini dilatarbelakangi dengan adanya fakta bahwa efektivitas proses pembelajaran ekonomi di SMA Pelita Bunga Bangsa (PBB) kabupaten Bandung masih belum optimal yang berdampak pada hasil belajar siswanya masih relative rendah, yakni rata-rata sebesar 57,74. Tujuan penelitian ini adalah: (1) menganalisis dampak penerapan model pembelajaran kooperatif teknik STAD terhadap efektivitas proses pembelajaran ekonomi; (2) menganalisis dampak penerapan model pembelajaran kooperatif teknik STAD terhadap hasil belajar siswa dalam mata pelajaran ekonomi. Penelitian ini menggunakan desain penelitian tindakan kelas yang dilakukan dalam dua siklus. Teknik pengumpulan data yang digunakan dalam penelitian ini meliputi   observasi, perekaman gambar dengan video, dan tes. Kegiatan observasi dan perekaman gambar dilakukan untuk menjaring data tentang aktivitas yang terjadi dalam proses pembela­jaran. Hasil penelitian menunjukkan bahwa melalui tindakan siklus pertama dan kedua  penerapan model pembelajaran kooperatif telah meningkatkan efektivitas proses pembelajaran. Kerjasana, kreativitas dan keaktifan siswa mengalami peningkatan dan berdampak langsung terhadap hasil belajar siswa. Di akhir pembelajaran pada siklus kedua, hasil belajar siswa meningkat menjadi rata-rata 64,74. Berdasarkan temuan tersebut maka model pembelajaran cooperative learni","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132308077","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":"Efektivitas Penggunaan Metode Discovery Learning, Inquiry, dan Problem Based Learning dalam Meningkatkan Kemampuan Berpikir Kritis","authors":"Iskandar Iskandar, Dini Maeshalina","doi":"10.17509/jpak.v8i1.20627","DOIUrl":"https://doi.org/10.17509/jpak.v8i1.20627","url":null,"abstract":"AbstractThis study aims to determine the differences in the effectiveness of using discovery learning method, inquiry, and problem-based learning in improving students’ critical thinking skills in economic subject. The ability to think critically is vitally important to be improved by the students. This study employed Quasi Experimental method with Counter Balanced Design. The subjects of this study were students of grade XI majoring Social Science, Senior High School Budi Luhur Tangerang, consisting of three classes with 72 students. Data obtained through the test and analyzed by using Independent sample t-test. The results of the study revealed that there are differences in the effectiveness of using learning methods of discovery learning, inquiry and problem-based learning in enhancing students’ critical thinking abilities. The use of problem based learning method in three experiments at three different classes is consistently more effective than inquiry and discovery learning. The use of inquiry method is consistently more effective than discovery learning method.  Therefore, this research concluded that the most effective method in improving students' critical thinking skills was the problem based learning method, followed by the inquiry learning method and discovery learning method. Based on the results of this study, it was suggested to teachers who teach economics lessons to prefer to use Problem-based learning in improving students' critical thinking compared to other methods. Key words: critical thinking skills; quasi experimental; counterbalanced design; discovery learning inquiry; problem based learning AbstrakPenelitian ini bertujuan untuk mengetahui perbedaan efektivitas penggunaan metode discovery learning, inquiry, dan problem based learning dalam meningkatkan kemampuan berpikir kritis siswa pada mata pelajaran ekonomi. Berpikir kritis merupakan kemampuan yang sangat penting yang harus terus diupayakan cara untuk meningkatkannya. Metode penelitian yang digunakan adalah Quasi Experimental dengan desain penelitian  Counterbalanced Design. Subjek penelitian ini adalah siswa kelas XI-IPS SMA Budi Luhur Tangerang, yang terdiri dari tiga kelas dengan 72 siswa. Data diperoleh dengan tes yang kemudian dianalisis dengan uji beda independent sample t-test.  Hasil penelitian menemukan bahwa terdapat perbedaan efektivitas penggunaan metode pembelajaran discovery learning, inquiry, dan problem based learning dalam meningkatkan kemampuan berpikir kritis siswa. Penggunaan metode problem based learning dalam tiga kali percobaan pada tiga kelas yang berbeda secara konsisten lebih efektif dibandingkan dengan metode metode inquiry dan metode problem based learning. Kemudian penggunaan metode inquiry secara konsisten lebih efektif dibandingkan dengan metode discovery learning. Sehingga pelitian ini menyimpulkan bahwa metode yang paling efektif dalam meningkatkan kemampuan berpikir kritis siswa adalah metode problem based learning, diikuti oleh metode","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128188386","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 Pengaruh Religiusitas terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi","authors":"Arfah Habib Saragih, Dessy Dessy, Adang Hendrawan","doi":"10.17509/jpak.v8i1.16810","DOIUrl":"https://doi.org/10.17509/jpak.v8i1.16810","url":null,"abstract":"AbstractTax is Indonesia’s biggest source of income. But, each year tax revenue target is often not achieved. This shows that tax compliance in Indonesia tends to be low. There are several factors that may influence tax compliance, one of them is religiosity. Indonesia as a country based on Pancasila holds tightly to the value of Godhead. In the teachings of Christianity, it is taught to followers to pay taxes to the government. This study aims to examine the effect of religiosity on tax compliance of Christian individual tax payer in Bekasi city. The research method used is quantitative, data collection techniques by using questionnaires. The results show that religiosity has a positive impacts on tax compliance of Christian individual tax payer in Bekasi city.Keywords. religiosity, tax compliance, individual taxpayer, christianity, Bekasi AbstrakPajak merupakan sumber penerimaan terbesar Indonesia, namun setiap tahun target penerimaan pajak sering kali tidak tercapai. Hal ini menunjukkan bahwa kepatuhan pajak di Indonesia cenderung rendah. Terdapat beberapa faktor yang mempengaruhi kepatuhan pajak, salah satunya adalah religiusitas. Indonesia sebagai negara yang berlandaskan Pancasila memegang erat nilai Ketuhanan. Di dalam ajaran agama Kristen diajarkan kepada pengikutnya untuk membayar pajak kepada pemerintah. Penelitian ini bertujuan untuk meneliti pengaruh religiusitas terhadap kepatuhan pajak wajib pajak orang pribadi yang beragama Kristen Protestan di Kota Bekasi. Metode penelitian yang digunakan adalah kuantitatif, teknik pengumpulan data dengan kuesioner. Hasil penelitian menunjukkan bahwa religiusitas memiliki pengaruh positif terhadap kepatuhan pajak wajib pajak orang pribadi beragama Kristen Protestan di Kota Bekasi.Kata kunci. religiusitas, kepatuhan pajak, Wajib Pajak Orang Pribadi, Kristen Protestan, Bekasi","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115710026","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":"Apakah Kualitas Supreme Audit Institutions dan Tipe Hukum Negara Mempengaruhi Tingkat Korupsi?","authors":"I. Robiah, R. N. N. Apandi","doi":"10.17509/jpak.v8i1.21444","DOIUrl":"https://doi.org/10.17509/jpak.v8i1.21444","url":null,"abstract":"AbstractEradicating corruption is important in sustainable development. This study aims to empirically examine the effect of SAI quality on the level of corruption, and to examine whether variable of state legal types can moderate the relationship between the two. Research using quantitative method with populations are all United Nations member countries in 2012, 2015, and 2017. The research sample was 55 countries. The level of corruption is proxied by Corruption Perception Index. SAI quality is measured using SAI index score, while the legal type variable is in the form of a dichotomy variable with two categories, civil law and common law. The results showed that the quality of SAI has a positive effect on the corruption perception indeks anf the state legal types strengthened the effect of SAI quality on the level of corruption. The implication of this study provide an empirical evidence to regulators that the role of SAI is very important in eradicating corruption.Keywords: civil law; common law; coruption perception index; SAI. AbstrakPemberantasan tindakan korupsi menjadi hal yang penting dalam pembangunan berkelanjutan. Penelitian ini bertujuan untuk menguji secara empiris pengaruh kualitas SAI terhadap tingkat korupsi, dan menguji apakah variabel tipe hukum negara dapat memoderasi hubungan di antara keduanya. Penelitian menggunakan metode kuantitatif dengan populasi penelitian adalah seluruh negara anggota PBB pada tahun pengamatan 2012, 2015 dan 2017. Jumlah negara yang menjadi sampel penelitian sebanyak 55 negara. Tingkat korupsi diproksikan dengan Indeks Persepsi Korupsi. Kualitas SAI diukur menggunakan skor indeks SAI, sedangkan variabel tipe hukum berbentuk dikotomi (dummy) dengan dua kategori, civil law dan common law. Hasil penelitian menunjukkan bahwa kualitas SAI berpengaruh positif terhadap indeks persepsi korupsi dan tipe hukum negara memperkuat pengaruh kualitas SAI terhadap tingkat korupsi. Implikasi penelitian ini memberikan bukti empiris kepada regulator bahwa peran dari SAI sangat penting dalam mengurangi tindak korupsi.Kata kunci: civil law, common law, indeks persepsi korupsi, SAI ","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126377481","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":"Back Matter Vol 7 No 2 Juli-Desember 2019","authors":"Back Matter","doi":"10.17509/jpak.v7i2.20707","DOIUrl":"https://doi.org/10.17509/jpak.v7i2.20707","url":null,"abstract":"Back Matter Vol 7 No 2 Juli-Desember 2019","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"2011 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127362243","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":"Front Matter Vol 7 No 2 Juli-Desember 2018","authors":"Front Matter","doi":"10.17509/jpak.v7i2.20706","DOIUrl":"https://doi.org/10.17509/jpak.v7i2.20706","url":null,"abstract":"Front Matter Vol 7 No 2 Juli-Desember 2018","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134546751","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 Kesiapan Mengajar Program Pengalaman Lapangan Mahasiswa Pendidikan Akuntansi Melalui Pembelajaran Mikro","authors":"Heni Mulyani, I. Purnamasari, Fuji Rahmawati","doi":"10.17509/JPAK.V7I2.18086","DOIUrl":"https://doi.org/10.17509/JPAK.V7I2.18086","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui kesiapan mengajar PPL mahasiswa Pendidikan Akuntansi 2014 UPI melalui faktor pembelajaran mikro. Penelitian ini dilakukan di Prodi Pendidikan Akuntansi angkatan 2014 yang telah mengikuti pembelajaran mikro dan Program Pengalaman Lapangan (PPL). Penelitian ini menggunakan metode survey, dan seluruh populasi dijadikan sampel atau disebut juga dengan penelitian sensus yang berjumlah 86 mahasiswa. Teknik pengumpulan data dalam penelitian ini menggunakan angket yang disusun dalam skala numerik. Validitas instrumen menggunakan rumus korelasi Product Moment dan reliabilitas menggunakan rumus Alpha Cronbach, dan teknik analisis data menggunakan analisis korelasi Product Moment. Hasil pengujian hipotesis menggunakan Uji t diperoleh thitung= 9,713 dan ttabel= 1,992 dengan α = 0,05. Sehingga diketahui bahwa thitungttabel atau 9,713 1,992 maka, H0 ditolak dan Ha diterima. Dengan demikian dapat disimpulkan bahwa terdapat pengaruh positif pembelajaran mikro terhadap kesiapan mengajar PPL. Kemudian peneliti melakukan perhitungan koefisien determinasi dengan perolehan hasil sebesar 52,9%. Hal ini berarti variabel pembelajaran mikro memberikan kontribusi bagi variabel kesiapan mengajar yaitu sebesar 52,9% sehingga 47,1% lainnya dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini.","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131680434","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":"Kurang/Lebih Bayar Transfer Antar Pemerintah Pada Sektor Mineral Dan Batubara","authors":"Yosua Martin Teguh","doi":"10.17509/JPAK.V7I2.17022","DOIUrl":"https://doi.org/10.17509/JPAK.V7I2.17022","url":null,"abstract":"In implementing fiscal decentralization in Indonesia there is a phenomenon of under/overpayment of revenue sharing of natural resources from the Central Government to Regional and Local Governments that lead to debt and receivables among government agencies. This study aims to answer why and how this phenomenon occurs and its effects. The strategy of this research is a case study with a qualitative approach to financial data, regulation, and interviews with related sources. The results of the study show that less/overpayment of revenue sharing of mineral and coal is caused by poor planning, policy changes, invalid information, commodity prices, exchange rates and receivables of related non-tax revenues. This research is expected to provide an overview of the causes, conditions and impacts of under/overpayment of revenue sharing of mineral and coal phenomena so that it can reduce the potential for under/overpayment of related revenue sharing and increase transparency among governments.","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116480221","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}