Pub Date : 2023-06-06DOI: 10.35335/iacrj.v10i4.153
A. Samudra
This study aims to determine whether the payroll system of PT. Sumber Bahtera Motor Authorized Toyota Yogyakarta is in accordance with theoretical studies that meet the elements of an effective and internal control system. This type of research is a case study. Data collection techniques used were interviews, documentation, and questionnaires. Data analysis techniques were carried out by comparing the theory and practice of the payroll accounting system of PT. Sumber Bahtera Motor Authorized Toyota Yogyakarta to analyze the effectiveness of internal control in the payroll accounting system using the stop-or-go-sampling method. Based on the results of the research and discussion, it shows that the payroll accounting system of PT. Sumber Bahtera Motor Authorized Toyota Yogyakarta is good. The results of the compliance test on the sample did not reveal any deviations or the number of errors was equal to 0 (zero), so AUPL = DUPL, which is 5%. Thus the internal control in the payroll accounting system of PT. Sumber Bahtera Motor Authorized Toyota Yogyakarta has been effective.
本研究旨在确定PT. Sumber Bahtera Motor授权丰田日惹的工资制度是否符合理论研究，符合有效的内部控制制度的要素。这种类型的研究是个案研究。使用的数据收集技术包括访谈、文献和问卷调查。采用数据分析技术，通过对日本丰田株式会社(Sumber Bahtera Motor)授权的日惹丰田公司(Toyota Yogyakarta)工资会计制度的理论与实践进行比较，采用停止或继续抽样的方法分析工资会计制度内部控制的有效性。根据研究和讨论的结果，表明PT. Sumber Bahtera Motor授权丰田日惹公司的工资核算系统是良好的。样品的符合性测试结果未发现任何偏差或误差数等于0(零)，因此AUPL = DUPL，即5%。由此可见，丰田日惹公司的工资核算系统内部控制是有效的。
{"title":"The effectiveness of internal control in the payroll accounting system Case Study at PT. Sumber Bahtera Motor Authorized Toyota Yogyakarta","authors":"A. Samudra","doi":"10.35335/iacrj.v10i4.153","DOIUrl":"https://doi.org/10.35335/iacrj.v10i4.153","url":null,"abstract":"This study aims to determine whether the payroll system of PT. Sumber Bahtera Motor Authorized Toyota Yogyakarta is in accordance with theoretical studies that meet the elements of an effective and internal control system. This type of research is a case study. Data collection techniques used were interviews, documentation, and questionnaires. Data analysis techniques were carried out by comparing the theory and practice of the payroll accounting system of PT. Sumber Bahtera Motor Authorized Toyota Yogyakarta to analyze the effectiveness of internal control in the payroll accounting system using the stop-or-go-sampling method. Based on the results of the research and discussion, it shows that the payroll accounting system of PT. Sumber Bahtera Motor Authorized Toyota Yogyakarta is good. The results of the compliance test on the sample did not reveal any deviations or the number of errors was equal to 0 (zero), so AUPL = DUPL, which is 5%. Thus the internal control in the payroll accounting system of PT. Sumber Bahtera Motor Authorized Toyota Yogyakarta has been effective.","PeriodicalId":187856,"journal":{"name":"Indonesia Accounting Research Journal","volume":"110 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115412564","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}
Pub Date : 2023-06-06DOI: 10.35335/iacrj.v10i4.151
Yosi Juita
This study aims to determine the effect of applying government accounting standards on the quality of financial reporting information and the influence of regional government internal control on the quality of financial reporting information of the Regional Work Unit (SKPD) of Bukittinggi City. This research is a causative descriptive type which describes the facts that occur clearly and looks at the effect of each causal variable (X) on the effect variable (Y). The population of this study consisted of 87 civil servants (PNS) government agencies and accounting staff of the Regional Work Unit (SKPD) of Bukittinggi City, so the sample for this study was total sampling because the population was less than 100 objects.∝5% (0.05), 2) there is a significant influence between Local Government Internal Control on the quality of financial report information with a t value of 3.184 or a significant level of 0.004, the value is smaller than the significant level∝5% (0.05). It is hoped that this research can make a positive contribution to the Regional Apparatus Unit (SKPD) of the City of Bukittinggi.
{"title":"The influence of the application of government accounting standards and local government internal control on the quality of financial reporting information","authors":"Yosi Juita","doi":"10.35335/iacrj.v10i4.151","DOIUrl":"https://doi.org/10.35335/iacrj.v10i4.151","url":null,"abstract":"This study aims to determine the effect of applying government accounting standards on the quality of financial reporting information and the influence of regional government internal control on the quality of financial reporting information of the Regional Work Unit (SKPD) of Bukittinggi City. This research is a causative descriptive type which describes the facts that occur clearly and looks at the effect of each causal variable (X) on the effect variable (Y). The population of this study consisted of 87 civil servants (PNS) government agencies and accounting staff of the Regional Work Unit (SKPD) of Bukittinggi City, so the sample for this study was total sampling because the population was less than 100 objects.∝5% (0.05), 2) there is a significant influence between Local Government Internal Control on the quality of financial report information with a t value of 3.184 or a significant level of 0.004, the value is smaller than the significant level∝5% (0.05). It is hoped that this research can make a positive contribution to the Regional Apparatus Unit (SKPD) of the City of Bukittinggi.","PeriodicalId":187856,"journal":{"name":"Indonesia Accounting Research Journal","volume":"55 12","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132467595","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}
Pub Date : 2023-06-06DOI: 10.35335/iacrj.v10i4.152
Antung Pratama
According to PSAK No. 16 of 2009 revised 2007 Article 16 says that fixed assets are tangible assets acquired in the form of ready-to-use or built beforehand, which are used in company operations, are not intended to be sold in the course of the company's normal activities and have a useful life. more than one year. The research was conducted at PT Compacto Solusindo Pekanbaru with the address Jalan Soekarno Hatta No.218 Pekanbaru.The purpose of this study is to find out that the recording of fixed assets by the company is in accordance with the applicable accounting principles, namely PSAK No. 16 of 2009 concerning Fixed Assets. according to the rules stated in PSAK No.16 the value of the building cannot be combined with the value of the land, because the land is not depreciated while the building experiences depreciation every year. residual value of the item.The author suggests that in compiling reports on depreciation of company assets, it should be guided by the applicable provisions, namely PSAK No. 16 concerning fixed assets so that there are no errors in calculating the actual value of fixed assets.
{"title":"Fixed asset accounting analysis on Pt. Compacto Solusindo Pekanbaru","authors":"Antung Pratama","doi":"10.35335/iacrj.v10i4.152","DOIUrl":"https://doi.org/10.35335/iacrj.v10i4.152","url":null,"abstract":"According to PSAK No. 16 of 2009 revised 2007 Article 16 says that fixed assets are tangible assets acquired in the form of ready-to-use or built beforehand, which are used in company operations, are not intended to be sold in the course of the company's normal activities and have a useful life. more than one year. The research was conducted at PT Compacto Solusindo Pekanbaru with the address Jalan Soekarno Hatta No.218 Pekanbaru.The purpose of this study is to find out that the recording of fixed assets by the company is in accordance with the applicable accounting principles, namely PSAK No. 16 of 2009 concerning Fixed Assets. according to the rules stated in PSAK No.16 the value of the building cannot be combined with the value of the land, because the land is not depreciated while the building experiences depreciation every year. residual value of the item.The author suggests that in compiling reports on depreciation of company assets, it should be guided by the applicable provisions, namely PSAK No. 16 concerning fixed assets so that there are no errors in calculating the actual value of fixed assets.","PeriodicalId":187856,"journal":{"name":"Indonesia Accounting Research Journal","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127417917","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}
Pub Date : 2023-06-06DOI: 10.35335/iacrj.v10i4.150
Nur Hayya Sophia
This study examines the effect of e-commerce business development and the development of technology-based accounting information systems on the need for e-commerce audit services. Respondents in this study were auditors who worked at Public Accounting Firms in Jakarta. The number of auditors who became the sample of this study were 135 auditors from 13 public accounting firms. The sample determination method used in this study was purposive sampling, while the data processing method used by the researcher was multiple regression analysis. The results of this study indicate that the development of e-commerce business and the development of technology-based accounting information systems simultaneously and significantly influence the need for e-commerce audit services.
{"title":"The influence of e-commerce business developments and technology-based accounting information systems on the need for e-commerce audit services","authors":"Nur Hayya Sophia","doi":"10.35335/iacrj.v10i4.150","DOIUrl":"https://doi.org/10.35335/iacrj.v10i4.150","url":null,"abstract":"This study examines the effect of e-commerce business development and the development of technology-based accounting information systems on the need for e-commerce audit services. Respondents in this study were auditors who worked at Public Accounting Firms in Jakarta. The number of auditors who became the sample of this study were 135 auditors from 13 public accounting firms. The sample determination method used in this study was purposive sampling, while the data processing method used by the researcher was multiple regression analysis. The results of this study indicate that the development of e-commerce business and the development of technology-based accounting information systems simultaneously and significantly influence the need for e-commerce audit services.","PeriodicalId":187856,"journal":{"name":"Indonesia Accounting Research Journal","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134105919","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}
Pub Date : 2023-06-06DOI: 10.35335/iacrj.v10i4.154
Darmi Darmi
PT. Andalas Putra Mandiri is a trading company engaged in the sale of medicines and medical devices, which is located at Jalan Thamrin No.124, Sukamaju sub-district, Sail sub-district, Pekanbaru City. For companies, inventory is the largest item in the financial statements and absorbs very large investments. This makes the writer feel the need to conduct research based on Financial Accounting Standards No. 14 relating to the presentation of inventory estimates in the financial statements, with the title "Inventory Accounting Analysis at PT. Andalas Putra Mandiri Pekanbaru”. The purpose of this research is to find out how PT. Andalas Putra Mandiri Pekanbaru determines the cost of inventory, evaluates inventory and presents inventory in the financial statements. The method used in this research is descriptive method, while the data collection method used consists of interviews and documentation. From this study, the authors found several deviations including errors in determining the cost of inventory and presenting inventory estimates in the financial statements. The author draws the conclusion that inventory accounting at PT. Andalas Putra Mandiri Pekanbaru has not been implemented in accordance with what is regulated in the Financial Accounting Standards. The company should apply inventory accounting in accordance with the applicable Financial Accounting Standards.
PT. Andalas Putra Mandiri是一家从事药品和医疗器械销售的贸易公司，位于北干巴鲁市Sail街道Sukamaju街道Jalan Thamrin No.124。对于公司来说，库存是财务报表中最大的项目，并吸收了大量的投资。这使得笔者觉得有必要根据财务会计准则第14号对财务报表中存货估计的列报进行研究，标题为“Andalas Putra Mandiri Pekanbaru的存货会计分析”。本研究的目的是找出PT. Andalas Putra Mandiri Pekanbaru如何确定库存成本，评估库存并在财务报表中呈现库存。本研究使用的方法是描述性方法，而使用的数据收集方法包括访谈和文献。从这项研究中，作者发现了一些偏差，包括确定库存成本和在财务报表中提出库存估计的错误。笔者得出结论，Andalas Putra Mandiri Pekanbaru的存货会计并没有按照财务会计准则的规定来执行。公司应当按照适用的财务会计准则进行存货核算。
{"title":"Inventory accounting analysis at pt. Andalas independent son of Pekanbaru","authors":"Darmi Darmi","doi":"10.35335/iacrj.v10i4.154","DOIUrl":"https://doi.org/10.35335/iacrj.v10i4.154","url":null,"abstract":"PT. Andalas Putra Mandiri is a trading company engaged in the sale of medicines and medical devices, which is located at Jalan Thamrin No.124, Sukamaju sub-district, Sail sub-district, Pekanbaru City. For companies, inventory is the largest item in the financial statements and absorbs very large investments. This makes the writer feel the need to conduct research based on Financial Accounting Standards No. 14 relating to the presentation of inventory estimates in the financial statements, with the title \"Inventory Accounting Analysis at PT. Andalas Putra Mandiri Pekanbaru”. The purpose of this research is to find out how PT. Andalas Putra Mandiri Pekanbaru determines the cost of inventory, evaluates inventory and presents inventory in the financial statements. The method used in this research is descriptive method, while the data collection method used consists of interviews and documentation. From this study, the authors found several deviations including errors in determining the cost of inventory and presenting inventory estimates in the financial statements. The author draws the conclusion that inventory accounting at PT. Andalas Putra Mandiri Pekanbaru has not been implemented in accordance with what is regulated in the Financial Accounting Standards. The company should apply inventory accounting in accordance with the applicable Financial Accounting Standards.","PeriodicalId":187856,"journal":{"name":"Indonesia Accounting Research Journal","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116960455","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 Tax Auditor Quality, Tax Auditor Integrity and Tax Auditor Ratio on taxpayer compliance at KPP Pratama Surabaya Mulyorejo. The population in this study were the Examination section employees as respondents. The analytical model used in this study is Multiple Linear Regression. This analysis model was chosen because this study was designed to examine the effect of the independent variables on the dependent variable. Based on the analysis and discussion that has been carried out, the following conclusions can be drawn: The Need for Tax Auditor Quality, Tax Auditor Integrity and Tax Auditor Ratio simultaneously influence Taxpayer Compliance. Tax Auditor Quality Needs.
{"title":"The influence of the quality of tax examiners, the integrity of tax examiners and the ratio of tax examiners on taxpayer compliance","authors":"Aloisius Hama","doi":"10.35335/iarj.v10i2.19","DOIUrl":"https://doi.org/10.35335/iarj.v10i2.19","url":null,"abstract":"The purpose of this study was to determine the effect of Tax Auditor Quality, Tax Auditor Integrity and Tax Auditor Ratio on taxpayer compliance at KPP Pratama Surabaya Mulyorejo. The population in this study were the Examination section employees as respondents. The analytical model used in this study is Multiple Linear Regression. This analysis model was chosen because this study was designed to examine the effect of the independent variables on the dependent variable. Based on the analysis and discussion that has been carried out, the following conclusions can be drawn: The Need for Tax Auditor Quality, Tax Auditor Integrity and Tax Auditor Ratio simultaneously influence Taxpayer Compliance. Tax Auditor Quality Needs.","PeriodicalId":187856,"journal":{"name":"Indonesia Accounting Research Journal","volume":"2016 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114571740","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 ROA, ROE, and DER on stock prices with dividend policy as an intervening variable. This research is a quantitative research. The sample used in this study were 8 companies that were taken using the purposive sampling method that met certain criteria from a population of 30 food and beverage companies on the IDX for the 2017-2020 period. The data processing of this research was carried out using the multiple linear regression method with SPSS version 25. The results of this study indicate that ROA, ROE and DER have no significant positive effect on stock prices. Meanwhile, the dividend policy assessed by the DPR has a significant positive effect on stock prices. The results of path analysis in this research state that the effect of ROA, ROE and DER on stock prices is greater through dividend policy as an intervening variable (indirect effect) than its direct effect on stock prices.
{"title":"The influence of roa, roe, and der on stock price with dividend policy as an intervening variable","authors":"M. Wasil, Pinky Pininta Dewi, Andini Putri Arafah","doi":"10.35335/iarj.v10i2.8","DOIUrl":"https://doi.org/10.35335/iarj.v10i2.8","url":null,"abstract":"This study aims to determine the effect of ROA, ROE, and DER on stock prices with dividend policy as an intervening variable. This research is a quantitative research. The sample used in this study were 8 companies that were taken using the purposive sampling method that met certain criteria from a population of 30 food and beverage companies on the IDX for the 2017-2020 period. The data processing of this research was carried out using the multiple linear regression method with SPSS version 25. The results of this study indicate that ROA, ROE and DER have no significant positive effect on stock prices. Meanwhile, the dividend policy assessed by the DPR has a significant positive effect on stock prices. The results of path analysis in this research state that the effect of ROA, ROE and DER on stock prices is greater through dividend policy as an intervening variable (indirect effect) than its direct effect on stock prices.","PeriodicalId":187856,"journal":{"name":"Indonesia Accounting Research Journal","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126177781","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 and obtain empirical evidence of the effect of Regional Original Revenues, Balancing Fund and Capital Expenditure partially and simultaneously on the Financial Performance of Regency/City Governments in East Java Province. The type of research used is quantitative with a causal associative approach. The research data used is secondary data. The sampling technique used in this research is saturated sampling. The population in this study is the East Java Province Regional Budget Realization Report of 38 districts/cities for 3 fiscal years 2018-2020. The sample in this study was all 38 districts/cities of East Java Province consisting of 29 districts and 9 cities with a research period of 3 years. The analytical method used is multiple linear regression. The results of this study indicate that partially the Regional Original Revenues has a positive effect on the financial performance of the regional government, the Balancing Fund has a negative effect on the financial performance of the regional government, and Capital Expenditure have a negative effect on the financial performance of the regional government. Simultaneous test results show that Regional Original Revenues, Balancing Fund and Capital Expenditure together have a significant effect on the Financial Performance of the Regency/City Government of East Java Province.
{"title":"The Influence of Regional Original Revenues, Balancing Funds and Capital Expenditures on the Financial Performance of Regency/City Regional Governments of East Java Province","authors":"Moehammad Budi Widajanto, Pinky Pininta Dewi, Rr. Farrah Dipta Ayu Anggraeni","doi":"10.35335/iarj.v10i2.7","DOIUrl":"https://doi.org/10.35335/iarj.v10i2.7","url":null,"abstract":"This study aims to determine and obtain empirical evidence of the effect of Regional Original Revenues, Balancing Fund and Capital Expenditure partially and simultaneously on the Financial Performance of Regency/City Governments in East Java Province. The type of research used is quantitative with a causal associative approach. The research data used is secondary data. The sampling technique used in this research is saturated sampling. The population in this study is the East Java Province Regional Budget Realization Report of 38 districts/cities for 3 fiscal years 2018-2020. The sample in this study was all 38 districts/cities of East Java Province consisting of 29 districts and 9 cities with a research period of 3 years. The analytical method used is multiple linear regression. The results of this study indicate that partially the Regional Original Revenues has a positive effect on the financial performance of the regional government, the Balancing Fund has a negative effect on the financial performance of the regional government, and Capital Expenditure have a negative effect on the financial performance of the regional government. Simultaneous test results show that Regional Original Revenues, Balancing Fund and Capital Expenditure together have a significant effect on the Financial Performance of the Regency/City Government of East Java Province.","PeriodicalId":187856,"journal":{"name":"Indonesia Accounting Research Journal","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124107763","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 environmental strategy, organizational culture, and planning strategy on organizational performance in the Village Community Empowerment Agency, the Provincial Government of Flores, East Nusa Tenggara. The sample of this research is 100 residents of Flores Regency. Partial Least Square (PLS) is used as a hypothesis testing tool. The results of the study show that organizational culture has an effect on organizational situations, and planning strategies have an effect on organizational performance, according to the findings of this study. In addition, the strategic environment influences the planning strategy, and organizational culture influences the planning strategy.
{"title":"The influence of the environment and work culture on organizational performance through strategic planning","authors":"Mersiana Varia Juita","doi":"10.35335/iarj.v10i2.21","DOIUrl":"https://doi.org/10.35335/iarj.v10i2.21","url":null,"abstract":"This study aims to determine the effect of environmental strategy, organizational culture, and planning strategy on organizational performance in the Village Community Empowerment Agency, the Provincial Government of Flores, East Nusa Tenggara. The sample of this research is 100 residents of Flores Regency. Partial Least Square (PLS) is used as a hypothesis testing tool. The results of the study show that organizational culture has an effect on organizational situations, and planning strategies have an effect on organizational performance, according to the findings of this study. In addition, the strategic environment influences the planning strategy, and organizational culture influences the planning strategy.","PeriodicalId":187856,"journal":{"name":"Indonesia Accounting Research Journal","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122592173","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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