Andi Nurwanah, Tenriwaru Tenriwaru, Izza Zulfa Abdullah
Purpose – The purpose of this study was to determine the application of the philosophy of lempu' and ada' tongeng as the cultural foundation in the management of School Operational Assistance (BOS) funds. Design/methodology/approach – This research is a qualitative research with a phenomenological approach. Data collection methods used are in-depth interviews, documentation and observation Findings – The results of this study indicate that the philosophies of lempu' and ada' tongeng are stimulants for the management of BOS funds. Originality – The research location was carried out at SMKN 1 Pangkep using primary data sourced from interviews, observations, documentation and secondary data sourced from schools and journals. Keywords: Lempu’, Ada’ Tongeng, BOS Paper Type Research Result
{"title":"EXAMINING THE PHILOSOPHY OF LEMPU' AND ADA' TONGENG IN THE MANAGEMENT OF SCHOOL OPERATIONAL ASSISTANCE FUNDS (BOS)","authors":"Andi Nurwanah, Tenriwaru Tenriwaru, Izza Zulfa Abdullah","doi":"10.58792/cjba.v2i2.25","DOIUrl":"https://doi.org/10.58792/cjba.v2i2.25","url":null,"abstract":"Purpose – The purpose of this study was to determine the application of the philosophy of lempu' and ada' tongeng as the cultural foundation in the management of School Operational Assistance (BOS) funds. \u0000Design/methodology/approach – This research is a qualitative research with a phenomenological approach. Data collection methods used are in-depth interviews, documentation and observation \u0000Findings – The results of this study indicate that the philosophies of lempu' and ada' tongeng are stimulants for the management of BOS funds. \u0000Originality – The research location was carried out at SMKN 1 Pangkep using primary data sourced from interviews, observations, documentation and secondary data sourced from schools and journals. \u0000Keywords: Lempu’, Ada’ Tongeng, BOS \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121900121","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}
Purpose – This study was conducted to see the Synergy between Auditing and Accounting of Social Assistance Funds Based on the Religious Paradigm Design/methodology/approach – This study uses primary data obtained directly through direct interviews with BPK RI South Sulawesi Province, Makassar City Social Service, La'latang Village, RT / RW, as well as receiving and not receiving social assistance. Findings – The results of this study indicate that government employees have not implemented accountability in disbursing social assistance funds. Originality – This study uses primary data obtained directly through direct interviews with BPK RI South Sulawesi Province, Makassar City Social Service, La'latang Village, RT / RW, as well as receiving and not receiving social assistance. Keywords: Auditing, Accountability, Social Assistance Fund Paper Type Research Result
{"title":"SYNERGY OF AUDIT AND ACCOUNTABILITY OF SOCIAL ASSISTANCE FUND","authors":"R. Umihany, Tenriwaru Tenriwaru, M. Reza","doi":"10.58792/cjba.v2i2.29","DOIUrl":"https://doi.org/10.58792/cjba.v2i2.29","url":null,"abstract":"Purpose – This study was conducted to see the Synergy between Auditing and Accounting of Social Assistance Funds Based on the Religious Paradigm \u0000Design/methodology/approach – This study uses primary data obtained directly through direct interviews with BPK RI South Sulawesi Province, Makassar City Social Service, La'latang Village, RT / RW, as well as receiving and not receiving social assistance. \u0000Findings – The results of this study indicate that government employees have not implemented accountability in disbursing social assistance funds. \u0000Originality – This study uses primary data obtained directly through direct interviews with BPK RI South Sulawesi Province, Makassar City Social Service, La'latang Village, RT / RW, as well as receiving and not receiving social assistance. \u0000Keywords: Auditing, Accountability, Social Assistance Fund \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127612123","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}
Purpose – This study aims to determine whether information asymmetry, individual mortality and Whistleblowing on the tendency of accounting fraud (Study in Sekecamatan Bontomanai Village, Selayar Islands Regency). Design/methodology/approach – Data analysis technique used is multiple linear regression Findings – Based on the results of hypothesis testing shows that information asymmetry has no significant effect on the thendency of accounting fraud, while Whistleblowing has a significant effect on the trend accounting fraud. Originality – The population in this study were all village officials in the Bontomanai sub-district, Selayar Islands district, which amounted to 10 villages Keywords: Information Asymmetry, Individual Morality, Whistleblowing Paper Type Research Result
{"title":"THE EFFECT OF INFORMATION ASYMETRICITY, INDIVIDUAL MORALITY, AND WHISTLEBLOWING ON ACCOUNTING FRAUD TRENDS","authors":"Adhayanti Adhayanti, Marwa Yusuf, A. Wiyana","doi":"10.58792/cjba.v2i2.28","DOIUrl":"https://doi.org/10.58792/cjba.v2i2.28","url":null,"abstract":"Purpose – This study aims to determine whether information asymmetry, individual mortality and Whistleblowing on the tendency of accounting fraud (Study in Sekecamatan Bontomanai Village, Selayar Islands Regency). \u0000Design/methodology/approach – Data analysis technique used is multiple linear regression \u0000Findings – Based on the results of hypothesis testing shows that information asymmetry has no significant effect on the thendency of accounting fraud, while Whistleblowing has a significant effect on the trend accounting fraud. \u0000Originality – The population in this study were all village officials in the Bontomanai sub-district, Selayar Islands district, which amounted to 10 villages \u0000Keywords: Information Asymmetry, Individual Morality, Whistleblowing \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124762656","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}
Purpose – This study aims to determine the effect of the regional financial accounting system and internal control system on the financial performance of the Makassar city government. Design/methodology/approach – Methods of data analysis using multiple linear regression analysis method. Findings – The results showed that the regional financial accounting system and internal control system simultaneously had a positive and significant effect on the financial performance of the Makassar city government, the regional financial accounting system partially had a positive and significant effect on the Makassar city government's financial performance, and the internal control system partially had a positive effect. and significant to the financial performance of the Makassar city government. Originality – The population in this study were all regional organizations totaling 52 OPD. Keywords: Regional Financial Accounting System, Internal Control System, Government Financial Performance Paper Type Research Result
{"title":"THE EFFECT OF REGIONAL FINANCIAL ACCOUNTING SYSTEM AND INTERNAL CONTROL SYSTEM ON FINANCIAL PERFORMANCE OF MAKASSAR CITY GOVERNMENT","authors":"Abdul Rival, Marwa Yusuf, Sufiati Sufiati","doi":"10.58792/cjba.v2i2.27","DOIUrl":"https://doi.org/10.58792/cjba.v2i2.27","url":null,"abstract":"Purpose – This study aims to determine the effect of the regional financial accounting system and internal control system on the financial performance of the Makassar city government. \u0000Design/methodology/approach – Methods of data analysis using multiple linear regression analysis method. \u0000Findings – The results showed that the regional financial accounting system and internal control system simultaneously had a positive and significant effect on the financial performance of the Makassar city government, the regional financial accounting system partially had a positive and significant effect on the Makassar city government's financial performance, and the internal control system partially had a positive effect. and significant to the financial performance of the Makassar city government. \u0000Originality – The population in this study were all regional organizations totaling 52 OPD. \u0000Keywords: Regional Financial Accounting System, Internal Control System, Government Financial Performance \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129055981","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}
Purpose – This study aims to determine the effect of understanding the regional financial accounting system and the use of information technology systems on the quality of information on local government financial statements with user expertise as a moderating variable Design/methodology/approach – The method used in this research is the analytical method, namely Moderated Regression Analysis (MRA) Findings – The study found that: (1) understanding of the regional financial accounting system has a positive but insignificant effect on the quality of information on regional government financial statements, (2) utilization of information technology systems has a positive and significant effect on the quality of information on regional government financial statements, (3) the effect of understanding the regional financial accounting system on the quality of financial statement information has a positive but insignificant effect with user expertise as a moderation variable, (4) utilization of information technology systems on information quality of financial statements has a positive and significant effect with user expertise as a moderation variable. Originality – The sample in this study was 30 SKPD in Makassar City who were selected through purposive sampling.
{"title":"THE INFLUENCE OF REGIONAL FINANCIAL ACCOUNTING SYSTEM UNDERSTANDING AND INFORMATION TECHNOLOGY SYSTEM UTILIZATION ON INFORMATION QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH USER EXPERTISE AS MODERATION VARIABLE","authors":"Tenriwaru Tenriwaru, Ulya Aulia, N. Nurfadila","doi":"10.58792/cjba.v2i1.19","DOIUrl":"https://doi.org/10.58792/cjba.v2i1.19","url":null,"abstract":"Purpose – This study aims to determine the effect of understanding the regional financial accounting system and the use of information technology systems on the quality of information on local government financial statements with user expertise as a moderating variable \u0000Design/methodology/approach – The method used in this research is the analytical method, namely Moderated Regression Analysis (MRA) \u0000Findings – The study found that: (1) understanding of the regional financial accounting system has a positive but insignificant effect on the quality of information on regional government financial statements, (2) utilization of information technology systems has a positive and significant effect on the quality of information on regional government financial statements, (3) the effect of understanding the regional financial accounting system on the quality of financial statement information has a positive but insignificant effect with user expertise as a moderation variable, (4) utilization of information technology systems on information quality of financial statements has a positive and significant effect with user expertise as a moderation variable. \u0000Originality – The sample in this study was 30 SKPD in Makassar City who were selected through purposive sampling.","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130740578","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}
Purpose – This study aims to determine whether the Internal Control System, and Organizational Commitment affect the performance of the Regional Government Managerial in GOWA district SKPD Design/methodology/approach – The method of data analysis uses multiple linear regression techniques Findings – The results of this study indicate that the influence of the Internal Control System, and Organizational Commitment has an influence on the Managerial Performance of Local Governments. Based on the results of the R square test in this study is relatively strong. This is because almost all respondents answered strongly agree and agree. Originality – Collecting data using primary data obtained from 51 respondents in GOWA district SKPD
{"title":"INTERNAL CONTROL SYSTEM AND ORGANIZATIONAL COMMITMENT TO REGIONAL GOVERNMENT MANAGERIAL PERFORMANCE","authors":"Nur Azizah Basmar, Muhammad Zulfikar Rosihan","doi":"10.58792/cjba.v2i1.22","DOIUrl":"https://doi.org/10.58792/cjba.v2i1.22","url":null,"abstract":"Purpose – This study aims to determine whether the Internal Control System, and Organizational Commitment affect the performance of the Regional Government Managerial in GOWA district SKPD \u0000Design/methodology/approach – The method of data analysis uses multiple linear regression techniques \u0000Findings – The results of this study indicate that the influence of the Internal Control System, and Organizational Commitment has an influence on the Managerial Performance of Local Governments. Based on the results of the R square test in this study is relatively strong. This is because almost all respondents answered strongly agree and agree. \u0000Originality – Collecting data using primary data obtained from 51 respondents in GOWA district SKPD","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114566058","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}
Muhammad Lukman, Tenriwaru Tenriwaru, Kirana Ikhtiari
Purpose – This research aims to determine the effect of quality of tax services, implementation of e-registration and e-filling on taxpayer satisfaction at KPP Pratama Makassar Selatan. Design/methodology/approach – The data collection technique used in this study is an associative approach. The data collection technique used in this study was obtained from primary data through a survey method using a questionnaire. Findings – The results of this study suggest that service quality, application of e-registration and application of e-filling have a positive and significant effect on individual taxpayer satisfaction. at KPP Pratama South Makassar. Originality – The population used in this study was from all individual taxpayers registered at KPP Pratama Makassar Selatan.
{"title":"THE EFFECT OF TAX SERVICE QUALITY, APPLICATION OF E-REGISTRATION AND E-FILING ON THE LEVEL OF TAXPAYER SATISFACTION OF PERSONAL PERSONS AT THE TAX SERVICE OFFICE PRATAMA MAKASSAR SELATAN","authors":"Muhammad Lukman, Tenriwaru Tenriwaru, Kirana Ikhtiari","doi":"10.58792/cjba.v2i1.24","DOIUrl":"https://doi.org/10.58792/cjba.v2i1.24","url":null,"abstract":"Purpose – This research aims to determine the effect of quality of tax services, implementation of e-registration and e-filling on taxpayer satisfaction at KPP Pratama Makassar Selatan. \u0000Design/methodology/approach – The data collection technique used in this study is an associative approach. The data collection technique used in this study was obtained from primary data through a survey method using a questionnaire. \u0000Findings – The results of this study suggest that service quality, application of e-registration and application of e-filling have a positive and significant effect on individual taxpayer satisfaction. at KPP Pratama South Makassar. \u0000Originality – The population used in this study was from all individual taxpayers registered at KPP Pratama Makassar Selatan.","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":" 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120826483","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}
Purpose – This study aims to examine the moderating role of the Independent Commissioner in the relationship between Family Ownership and Firm Size on Firm Value. Design/methodology/approach – The method used in this study is the Moderation Regression Analysis method. Findings – The results of this study indicate that family ownership has a negative and insignificant effect on firm value. Firm size has a positive and significant effect on firm value. Independent Commissioners can moderate the relationship between Family Ownership and Firm Value. Likewise, the Independent Commissioner able to moderate the relationship between Firm Size and Firm Value. Originality – The data source in this study is the annual report of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019.
{"title":"ROLE OF THE INDEPENDENT COMMISSIONER IN RELATIONSHIP FAMILY OWNERSHIP AND COMPANY SIZE ON COMPANY VALUE","authors":"Paulus Tangke","doi":"10.58792/cjba.v2i1.21","DOIUrl":"https://doi.org/10.58792/cjba.v2i1.21","url":null,"abstract":"Purpose – This study aims to examine the moderating role of the Independent Commissioner in the relationship between Family Ownership and Firm Size on Firm Value. \u0000Design/methodology/approach – The method used in this study is the Moderation Regression Analysis method. \u0000Findings – The results of this study indicate that family ownership has a negative and insignificant effect on firm value. Firm size has a positive and significant effect on firm value. Independent Commissioners can moderate the relationship between Family Ownership and Firm Value. Likewise, the Independent Commissioner able to moderate the relationship between Firm Size and Firm Value. \u0000Originality – The data source in this study is the annual report of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019.","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131062955","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}
Purpose – This study aims to examine and analyze the effect of compensation suitability, leadership style, internal control system, unethical behavior, competences, and job dualism against the tendency to commit fraudulent financial reporting on Provincial Government of South Sulawesi. Design/methodology/approach – This research uses a quantitative approach. Analysis method that used to test the hypothesis is multiple linear regression. Findings – The result of this study shows that leadership style, unethical behavior, competence, and job dualism has impact against the tendency to commit fraudulent financial reporting; meanwhile compensation suitability and internal control system has not impact against the tendency to commit fraudulent financial reporting. Originality – Collecting data in this study through questionnaires and conducted on 62 respondents who were employee at Provincial Government of South Sulawesi.
{"title":"FACTORS INFLUENCING THE OCCURRENCE OF FRAUDULENT FINANCIAL REPORTING: PERSPECTIVE OF FRAUD PENTAGON THEORY","authors":"Budiman Teri, R. Damayanti, S. Sundari","doi":"10.58792/cjba.v2i1.20","DOIUrl":"https://doi.org/10.58792/cjba.v2i1.20","url":null,"abstract":"Purpose – This study aims to examine and analyze the effect of compensation suitability, leadership style, internal control system, unethical behavior, competences, and job dualism against the tendency to commit fraudulent financial reporting on Provincial Government of South Sulawesi. \u0000Design/methodology/approach – This research uses a quantitative approach. Analysis method that used to test the hypothesis is multiple linear regression. \u0000Findings – The result of this study shows that leadership style, unethical behavior, competence, and job dualism has impact against the tendency to commit fraudulent financial reporting; meanwhile compensation suitability and internal control system has not impact against the tendency to commit fraudulent financial reporting. \u0000Originality – Collecting data in this study through questionnaires and conducted on 62 respondents who were employee at Provincial Government of South Sulawesi.","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127459485","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}
Purpose – The purpose of this study was to investigate the behavior of academic fraud on accounting students at Atma Jaya Makassar University using the concept of diamond fraud, namely pressure, opportunity, rationalization, and ability. This type of research is quantitative research. Design/methodology/approach – Questionnaires were distributed to 120 respondents and processed using the SPSS assistance program. Findings – The results of this study indicate that pressure has an insignificant effect, opportunity has a significant positive effect on academic violation behavior, rationalization has a significant negative effect and opportunity has a significant negative effect. Originality – The population in this study were accounting students at Atma Jaya Makassar University using the purposive sampling method with the condition that students were or were taking Auditing I and Auditing II courses namely the 2017 and 2018 class students.
{"title":"ACADEMIC FRAUD BEHAVIOR OF ACCOUNTING STUDENTS: FRAUD DIAMOND DIMENSIONS","authors":"Ana Mardiana, A. Holly","doi":"10.58792/cjba.v2i1.23","DOIUrl":"https://doi.org/10.58792/cjba.v2i1.23","url":null,"abstract":"Purpose – The purpose of this study was to investigate the behavior of academic fraud on accounting students at Atma Jaya Makassar University using the concept of diamond fraud, namely pressure, opportunity, rationalization, and ability. This type of research is quantitative research. \u0000Design/methodology/approach – Questionnaires were distributed to 120 respondents and processed using the SPSS assistance program. \u0000Findings – The results of this study indicate that pressure has an insignificant effect, opportunity has a significant positive effect on academic violation behavior, rationalization has a significant negative effect and opportunity has a significant negative effect. \u0000Originality – The population in this study were accounting students at Atma Jaya Makassar University using the purposive sampling method with the condition that students were or were taking Auditing I and Auditing II courses namely the 2017 and 2018 class students.","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125888013","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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