Adibah Yahya, Eva Gandawati Agustin, Preatmi Nurastuti
Tax aggressiveness is an action to manipulate the amount of taxable profit or to save tax costs that should be paid by the company. The factor that influences it is mainly cost, because the greater the company's costs through capital intensity and inventory intensity, it will reduce the tax burden. Aggressive actions tend to be carried out by large companies. The purpose of this study was to determine how much the impact of firm size, capital intensity and inventory intensity on tax aggressiveness. The research population is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020 with a total sample of 134 research data. The method of analysis used multiple linear analysis. The results showed that simultaneously firm size, capital intensity and inventory intensity had an effect on tax aggressiveness. While partially firm size, capital intensity has no effect on tax aggressiveness, and inventory intensity has a positive effect on tax aggressiveness.
{"title":"Firm Size, Capital Intensity dan Inventory Intensity terhadap Agresivitas Pajak","authors":"Adibah Yahya, Eva Gandawati Agustin, Preatmi Nurastuti","doi":"10.24036/jea.v4i3.615","DOIUrl":"https://doi.org/10.24036/jea.v4i3.615","url":null,"abstract":"Tax aggressiveness is an action to manipulate the amount of taxable profit or to save tax costs that should be paid by the company. The factor that influences it is mainly cost, because the greater the company's costs through capital intensity and inventory intensity, it will reduce the tax burden. Aggressive actions tend to be carried out by large companies. The purpose of this study was to determine how much the impact of firm size, capital intensity and inventory intensity on tax aggressiveness. The research population is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020 with a total sample of 134 research data. The method of analysis used multiple linear analysis. The results showed that simultaneously firm size, capital intensity and inventory intensity had an effect on tax aggressiveness. While partially firm size, capital intensity has no effect on tax aggressiveness, and inventory intensity has a positive effect on tax aggressiveness.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125538168","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}
This study is a quantitative study that aims to obtain empirical evidence regarding the effect of profitability, leverage, and firm size on the disclosure of corporate social responsibility (CSR) in manufacturing companies. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2020 for 5 years. This study uses purposive sampling method in selecting the sample, with a total sample of 385 samples. The type of data in this study is secondary data obtained from the Indonesia Stock Exchange in the form of an annual report. Analysis of the data used is multiple regression analysis. The results of this study indicate that profitability and leverage have no significant effect on the disclosure of corporate social responsibility, while the size of the company has a significant and positive effect on the disclosure of corporate social responsibility.
{"title":"Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR)","authors":"Putra Putra, Mia Angelina Setiawan","doi":"10.24036/jea.v4i3.567","DOIUrl":"https://doi.org/10.24036/jea.v4i3.567","url":null,"abstract":"This study is a quantitative study that aims to obtain empirical evidence regarding the effect of profitability, leverage, and firm size on the disclosure of corporate social responsibility (CSR) in manufacturing companies. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2020 for 5 years. This study uses purposive sampling method in selecting the sample, with a total sample of 385 samples. The type of data in this study is secondary data obtained from the Indonesia Stock Exchange in the form of an annual report. Analysis of the data used is multiple regression analysis. The results of this study indicate that profitability and leverage have no significant effect on the disclosure of corporate social responsibility, while the size of the company has a significant and positive effect on the disclosure of corporate social responsibility.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127606939","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}
The purpose of this research is to examine the effect of budget planning and bureaucratic environment on budget absorption in the government of Tanah Datar Regency. The population of this research are 24 regional work units in Tanah Datar Regency. The respondents are the head of the office, finance department, asset department and expenditure treasurer. This research used primary data that used questionnaires distributed directly to 96 respondents. The results of this research indicate that 1) budget planning has positive effect on budget absorption in regional work unit in Tanah Datar Regency 2) budget planning has positive effect on budget absorption in regional work unit in Tanah Datar Regency. The contribution of the independent variable in explaining the dependent variable in the amount of 53,5%, while the remaining 56,5% explained by other variables outside the model.
{"title":"Pengaruh Perencanaan Anggaran dan Lingkungan Birokrasi terhadap Penyerapan Anggaran: Studi Empiris pada Satuan Kerja Perangkat Daerah di Kabupaten Tanah Datar","authors":"Syaza Furqana, D. Handayani","doi":"10.24036/jea.v4i3.546","DOIUrl":"https://doi.org/10.24036/jea.v4i3.546","url":null,"abstract":"The purpose of this research is to examine the effect of budget planning and bureaucratic environment on budget absorption in the government of Tanah Datar Regency. The population of this research are 24 regional work units in Tanah Datar Regency. The respondents are the head of the office, finance department, asset department and expenditure treasurer. This research used primary data that used questionnaires distributed directly to 96 respondents. The results of this research indicate that 1) budget planning has positive effect on budget absorption in regional work unit in Tanah Datar Regency 2) budget planning has positive effect on budget absorption in regional work unit in Tanah Datar Regency. The contribution of the independent variable in explaining the dependent variable in the amount of 53,5%, while the remaining 56,5% explained by other variables outside the model.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127075393","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}
This study aims to analyze the effect of audit fees, time budget pressure and auditor rotation on audit quality with auditor experience as a moderating variable. In this study, auditors who worked at 7 Public Accounting Firms (KAP) in Padang City were used as respondents. The number of samples used in this study were 60 respondents. The data processing method uses multiple linear regression analysis. Statistical test results show that audit fees have no effect on audit quality and the time budget pressure variable has a negative effect on audit quality and auditor rotation has a positive effect on audit quality. Auditor experience as a moderating variable can moderate the relationship between audit rotation and audit quality, while auditor experience does not moderate audit fees and time budget pressure on audit quality.
{"title":"Pengaruh Audit Fee, Tekanan Anggaran Waktu dan Rotasi Audit terhadap Kualitas Audit dengan Pengalaman Auditor sebagai Variabel Moderating","authors":"Wulan Rahmadini, Eka Fauzihardani","doi":"10.24036/jea.v4i3.551","DOIUrl":"https://doi.org/10.24036/jea.v4i3.551","url":null,"abstract":"This study aims to analyze the effect of audit fees, time budget pressure and auditor rotation on audit quality with auditor experience as a moderating variable. In this study, auditors who worked at 7 Public Accounting Firms (KAP) in Padang City were used as respondents. The number of samples used in this study were 60 respondents. The data processing method uses multiple linear regression analysis. Statistical test results show that audit fees have no effect on audit quality and the time budget pressure variable has a negative effect on audit quality and auditor rotation has a positive effect on audit quality. Auditor experience as a moderating variable can moderate the relationship between audit rotation and audit quality, while auditor experience does not moderate audit fees and time budget pressure on audit quality.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"107 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131110337","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}
The purpose of this study is to find out how the relationship between the effectiveness, efficiency and contribution of the tourism sector to the local revenue of the city of Bukittinggi from 2010 to 2019. The research population is all taxes and levies on the tourism sector of the city of Bukittinggi using the sample technique method. This study uses a quantitative method with a descriptive approach and correlation test. The novelty of this research is to examine the relationship of each independent variable to the dependent variable so that it explains in more detail the relationship/relationship. The results show that the effectiveness of the tourism sector in Bukittinggi City has an average effectiveness level of 88% which is classified as effective and has a negative perfect linear relationship to local revenue, the efficiency of the tourism sector in Bukittinggi City has an average efficiency level of 14% classified as efficient and has Positive perfect linear relationship to local revenue and contribution of the tourism sector Bukittinggi City has an average contribution rate of 43% which is classified as making a good contribution and has a perfect linear relationship to local revenue.
{"title":"Analisis Pengaruh Efektivitas, Efisiensi, dan Kontribusi Sektor Pariwisata terhadap Pendapatan Asli Daerah (PAD) Kota Bukittinggi Tahun 2010-2019","authors":"Titi Andriza, Nelvirita Nelvirita","doi":"10.24036/jea.v4i3.553","DOIUrl":"https://doi.org/10.24036/jea.v4i3.553","url":null,"abstract":"The purpose of this study is to find out how the relationship between the effectiveness, efficiency and contribution of the tourism sector to the local revenue of the city of Bukittinggi from 2010 to 2019. The research population is all taxes and levies on the tourism sector of the city of Bukittinggi using the sample technique method. This study uses a quantitative method with a descriptive approach and correlation test. The novelty of this research is to examine the relationship of each independent variable to the dependent variable so that it explains in more detail the relationship/relationship. The results show that the effectiveness of the tourism sector in Bukittinggi City has an average effectiveness level of 88% which is classified as effective and has a negative perfect linear relationship to local revenue, the efficiency of the tourism sector in Bukittinggi City has an average efficiency level of 14% classified as efficient and has Positive perfect linear relationship to local revenue and contribution of the tourism sector Bukittinggi City has an average contribution rate of 43% which is classified as making a good contribution and has a perfect linear relationship to local revenue.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122410130","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}
The purpose of this study was to determine the effect of religiosity and machiavellianism on the tendency of accounting fraud. The population in this survey is the work unit of regional apparatus organizations in the Lima Puluh Kota Regency, totaling 27 SKPD, and the interviewees are office managers, managers of finance divisions, and technical implementers of each SKPD. The research design in this study is a quantitative approach using primary data. Primary data was obtained by distributing the survey directly to 81 respondents. We then analyzed the data using multiple linear regression techniques. The results of this study are (1) religiosity has a negative and significant effect on the tendency of accounting fraud in the Regional Apparatus Work Unit (SKPD) of Lima Puluh Kota Regency, (2) Machiavellian has a positive and significant effect on the tendency of accounting fraud in the regional work unit (SKPD) of Lima Puluh Kota Regency.
{"title":"Pengaruh Religiusitas dan Machiavellian terhadap Kecenderungan Kecurangan Akuntansi","authors":"Ninda Vacumi, Halmawati Halmawati","doi":"10.24036/jea.v4i3.566","DOIUrl":"https://doi.org/10.24036/jea.v4i3.566","url":null,"abstract":"The purpose of this study was to determine the effect of religiosity and machiavellianism on the tendency of accounting fraud. The population in this survey is the work unit of regional apparatus organizations in the Lima Puluh Kota Regency, totaling 27 SKPD, and the interviewees are office managers, managers of finance divisions, and technical implementers of each SKPD. The research design in this study is a quantitative approach using primary data. Primary data was obtained by distributing the survey directly to 81 respondents. We then analyzed the data using multiple linear regression techniques. The results of this study are (1) religiosity has a negative and significant effect on the tendency of accounting fraud in the Regional Apparatus Work Unit (SKPD) of Lima Puluh Kota Regency, (2) Machiavellian has a positive and significant effect on the tendency of accounting fraud in the regional work unit (SKPD) of Lima Puluh Kota Regency.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121712272","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}
This study aims to determine the effect of firm size, Listing age, profitability and Reputation of audit firms on Corporate Financial Reporting (CIFR). The independent variables are company size, company age, profitability, audit firm reputation. While the dependent variable is CIFR. The sample used is Conventional Banks on the Indonesia Stock Exchange for the period 2018-2020. The statistical method used is multiple linear regression analysis. The results showed that firm size, profitability and reputation of the audit firm had no significant negative effect on CIFR, while firm age had a significant positive effect on CIFR.
{"title":"Pengaruh Ukuran Perusahaan, Listing Age, Profitabilitas dan Reputasi KAP terhadap Corporate Internet Financial Reporting (CIFR) pada Bank Konvensioal Tahun 2018 - 2020","authors":"Muhammad Raihan Hendasri, Salma Taqwa","doi":"10.24036/jea.v4i3.545","DOIUrl":"https://doi.org/10.24036/jea.v4i3.545","url":null,"abstract":"This study aims to determine the effect of firm size, Listing age, profitability and Reputation of audit firms on Corporate Financial Reporting (CIFR). The independent variables are company size, company age, profitability, audit firm reputation. While the dependent variable is CIFR. The sample used is Conventional Banks on the Indonesia Stock Exchange for the period 2018-2020. The statistical method used is multiple linear regression analysis. The results showed that firm size, profitability and reputation of the audit firm had no significant negative effect on CIFR, while firm age had a significant positive effect on CIFR.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125760332","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}
This study aims to determine the effect of regional expenditure, administrative age, regional wealth, per capita income, audit opinion, and local revenue on the quality of disclosure of financial statements on local government websites. This research is a causative research. The population and sample of the study are the financial statements of district and city governments in Indonesia in 2019. The sampling technique used is purposive sampling. The type of data is secondary data. The collection technique is carried out by the documentation method, namely collecting local government financial report data and reviewing each local government website. The data analysis method used is multiple regression analysis with regional expenditure, administrative age, regional wealth, per capita income, audit opinion, and local revenue as the dependent variable and the quality of disclosure of financial statements on local government websites as independent variables. The results showed that audit opinion and local revenue had an effect on the quality of disclosure of financial statements on local government websites, while regional spending, administrative age, regional wealth, per capita income did not affect the quality of disclosure of financial statements on local government websites.
{"title":"Faktor-Faktor yang Mempengaruhi Kualitas Pengungkapan Laporan Keuangan dalam Website Pemerintah Daerah: Studi Empiris pada Kabupaten dan Kota di Indonesia","authors":"Yuni Yuni, Vita Fitria Sari","doi":"10.24036/jea.v4i3.466","DOIUrl":"https://doi.org/10.24036/jea.v4i3.466","url":null,"abstract":"This study aims to determine the effect of regional expenditure, administrative age, regional wealth, per capita income, audit opinion, and local revenue on the quality of disclosure of financial statements on local government websites. This research is a causative research. The population and sample of the study are the financial statements of district and city governments in Indonesia in 2019. The sampling technique used is purposive sampling. The type of data is secondary data. The collection technique is carried out by the documentation method, namely collecting local government financial report data and reviewing each local government website. The data analysis method used is multiple regression analysis with regional expenditure, administrative age, regional wealth, per capita income, audit opinion, and local revenue as the dependent variable and the quality of disclosure of financial statements on local government websites as independent variables. The results showed that audit opinion and local revenue had an effect on the quality of disclosure of financial statements on local government websites, while regional spending, administrative age, regional wealth, per capita income did not affect the quality of disclosure of financial statements on local government websites.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122567618","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}
This study aims to determine the factors that influence the implementation of SAK EMKM on UMKM in the city of Padang. The data used in this study are primary data sourced from questionnaires given to the owners of UMKM in the city of Padang. Testing is done by using regression. The results showed that simultaneously the independent variables consisting of socialization of SAK EMKM, utilization of information technology, accounting knowledge, education level of the owner, omzet and length of business did not significantly affect the dependent variable, namely the implementation of SAK EMKM. Partially, the socialization of SAK EMKM and the owner's level of education have a positive effect on the implementation of SAK EMKM. While the use of information technology, accounting knowledge, omzet and length of business have no significant effect on the implementation of SAK EMKM in Padang City.
{"title":"Faktor-Faktor yang Mempengaruhi Implementasi SAK EMKM pada UMKM Kota Padang","authors":"Dewi Wulandari, Fefri Indra Arza","doi":"10.24036/jea.v4i3.535","DOIUrl":"https://doi.org/10.24036/jea.v4i3.535","url":null,"abstract":"This study aims to determine the factors that influence the implementation of SAK EMKM on UMKM in the city of Padang. The data used in this study are primary data sourced from questionnaires given to the owners of UMKM in the city of Padang. Testing is done by using regression. The results showed that simultaneously the independent variables consisting of socialization of SAK EMKM, utilization of information technology, accounting knowledge, education level of the owner, omzet and length of business did not significantly affect the dependent variable, namely the implementation of SAK EMKM. Partially, the socialization of SAK EMKM and the owner's level of education have a positive effect on the implementation of SAK EMKM. While the use of information technology, accounting knowledge, omzet and length of business have no significant effect on the implementation of SAK EMKM in Padang City.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123866815","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}
This study aims to determinate the effect of management commitment, bureaucratic environment, and the regulatory knowledge on budget absorption related to the procurement of goods/services in the government of Pariaman City. A sample of 88 respondents was determined by using a total sampling technique consisting of heads of fields or staff of the procurement department. Data were analyzed using multiple regression formulas with the help of the SPSS application. This study concludes that management commitment does not effect budget absorption related to goods/service procurement. Bureaucratic environment has a positive and significant effect on budget absorption related to the procurement of goods/services. Mean while, the regulatory knowledge has no effect on budget absorption related to the procurement of goods/services.
{"title":"Pengaruh Komitmen Manajemen, Lingkungan Birokrasi, dan Pengetahuan Peraturan terhadap Penyerapan Anggaran Terkait Pengadaan Barang/Jasa","authors":"Nindy Okniafita, D. Handayani","doi":"10.24036/jea.v4i3.544","DOIUrl":"https://doi.org/10.24036/jea.v4i3.544","url":null,"abstract":"This study aims to determinate the effect of management commitment, bureaucratic environment, and the regulatory knowledge on budget absorption related to the procurement of goods/services in the government of Pariaman City. A sample of 88 respondents was determined by using a total sampling technique consisting of heads of fields or staff of the procurement department. Data were analyzed using multiple regression formulas with the help of the SPSS application. This study concludes that management commitment does not effect budget absorption related to goods/service procurement. Bureaucratic environment has a positive and significant effect on budget absorption related to the procurement of goods/services. Mean while, the regulatory knowledge has no effect on budget absorption related to the procurement of goods/services.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128622560","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}
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