Pub Date : 2021-10-29DOI: 10.15408/akt.v14i2.22557
W. Sari, Anik Irawati
This study aims to empirically prove the influence of financial stability, external pressure, and ineffective monitoring on fraudulent financial reporting. Financial stability was measured using a comparison of total assets. External pressure was measured using leverage. Meanwhile, ineffective monitoring was measured using the ratio of independent commissioners’ number. The dependent variable in this study was fraudulent financial reporting. It was measured using the F-Score Model. The sample in this study were 21 State Owned Enterprises (BUMN) listed on Indonesia Stock Exchange in period of 2017-2019. The data analysis method used in this study was Logistic Regression using SPSS software version 20. The results of this study indicate that financial stability has no influence on fraudulent financial reporting. Meanwhile, external pressure and ineffective monitoring influence fraudulent financial reporting.How to cite:Sari, W. M., & Irawati, A. (2021). Faktor-faktor yang Mempengaruhi Fraudulent Financial Reporting. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 139-152.
本研究旨在实证证明金融稳定、外部压力和无效监管对虚假财务报告的影响。金融稳定性是用总资产的比较来衡量的。外部压力是用杠杆来测量的。同时，用独立委员人数的比例来衡量监督的无效程度。本研究的因变量是虚假财务报告。使用F-Score模型进行测量。本研究的样本为2017-2019年在印尼证券交易所上市的21家国有企业(BUMN)。本研究采用的数据分析方法为Logistic回归，采用SPSS软件20版。本研究结果表明，财务稳定性对虚假财务报告没有影响。同时，外部压力和监管不力也影响了财务报告的造假。如何引用:Sari, W. M.和Irawati, A.(2021)。虚假财务报告。《Akuntabilitas》学报，14(2)，139-152。
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Pub Date : 2021-10-29DOI: 10.15408/akt.v14i2.20623
Hasan Ashari, Trinandari Prasetyo Nugrahanti
This paper aims to explain whether flight to quality or the transfer of deposit funds from small banks to large banks actually occurred during the Covid-19 pandemic crisis as suspected by banking analysts. This research is descriptive research with a quantitative approach. The secondary data source in this study was obtained from the website of the Indonesia Deposit Insurance Corporation which lists the value of Commercial Bank Deposits from July 2013 to d. July 2020. Analysis of the data using panel data regression analysis. The results of this study conclude that 1) the Covid-19 pandemic does not significantly affect the performance of small banks in collecting deposits, 2) the Covid-19 pandemic causes flight to quality small bank deposits, namely Book 1 banks, Islamic banks, and regional banks to category banks. others who have large assets and 3) Economic growth does not affect the performance of small banks in collecting deposits during the Covid-19 Pandemic.How to Cite:Ashari, H., & Nugrahanti, T. P. (2021). Apakah Terjadi Perpindahan Simpanan Nasabah Bank Kecil ke Bank Besar (Flight to Quality) Pada Saat Krisis Pandemi Covid-19? Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 215-230.
本文旨在解释，在新冠肺炎大流行危机期间，是否像银行业分析师所怀疑的那样，确实发生了向优质银行的外逃或存款资金从小银行向大银行的转移。本研究采用定量方法进行描述性研究。本研究的次要数据来源来自印度尼西亚存款保险公司网站，该网站列出了2013年7月至2020年7月4日商业银行存款的价值。数据分析采用面板数据回归分析。本研究的结论是:1)新冠肺炎大流行对小银行吸纳存款的表现没有显著影响;2)新冠肺炎大流行导致资金流向优质小银行存款，即第一类银行、伊斯兰银行和区域银行，流向类别银行。3)经济增长不会影响小银行在新冠肺炎大流行期间的存款业绩。如何引用:Ashari, H.和Nugrahanti, T. P.(2021)。印度银行(Bank Bank):追求质量的银行(Flight to Quality)《Akuntabilitas》学报，14(2)，215-230。
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Pub Date : 2021-10-29DOI: 10.15408/akt.v14i2.22114
Kenny Ardillah, Agus Prasetyo C
Tax avoidance turns into become most part satisfactory tax assessment practice, despite the fact that the practice isn’t in opposition to the law that can’t be acknowledged , should be forestalled, and gone against. This study expect to inform the impact of executive compensation, executive character, audit committee and audit quality on tax avoidance of mining companies listed on the Indonesia Stock Exchange. The sample selection method in this study uses purposive sampling. The sample of this study is mining companies listed on the Indonesia Stock Exchange. The data analysis technique used in this study is multiple linear regression. The results of this study proved that executive character has positive effect on tax avoidance and executive compensation, audit committee, and audit quality have no effect on tax avoidance. This research is required to be the reason for decision making by the management to not to rehearse tax avoidance and make thought for investor to not settle on speculation choices dependently on the evaluation of corporate governance perspectives that don’t influence the organization in carrying out tax avoidance practice.How to Cite:Ardillah, K., & Prasetyo C, A. (2021). Executive Compensation, Executive Character, Audit Committee, and Audit Quality on Tax Avoidance. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 169-186.
避税已成为大多数令人满意的税收评估行为，尽管这种行为并不违反法律，但不能被承认，应予以预防和打击。本研究旨在了解高管薪酬、高管性格、审计委员会和审计质量对印尼证券交易所上市矿业公司避税的影响。本研究的样本选择方法采用目的性抽样。本研究的样本是在印尼证券交易所上市的矿业公司。本研究使用的数据分析技术是多元线性回归。本研究的结果证明，高管性格对避税和高管薪酬有正向影响，审计委员会和审计质量对避税没有影响。本研究需要成为管理层不预演避税的决策理由，并根据对公司治理视角的评估，为投资者不解决投机选择提供思路，这些视角不影响组织开展避税实践。如何引用:ardiillah, K. & Prasetyo C . A.(2021)。高管薪酬、高管性格、审计委员会与避税审计质量。《Akuntabilitas》，14(2)，169-186。
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Pub Date : 2021-10-29DOI: 10.15408/akt.v14i2.21985
William Fernando, Temy Setiawan
This study aims to analyze the factors that influence firm value, where the independent variables consist of ownership structure, capital structure and gender diversity, and financial performance as a mediation. The research used is Pulp & Paper companies listed on the Indonesia Stock Exchange for the period 2015 – 2019. Using samples from 7 manufacturing companies. By using a sample of 7 manufacturing companies. The test analysis used is the SmartPLS 3.0 program. Based on the results of the study, ownership structure and gender diversity have no significant effect on firm value, capital structure and financial performance have a significant positive effect on firm value, and financial performance has no significant effect on mediating ownership structure and capital structure on the firm. The limitation of this study is to use financial reports sourced from the Indonesia Stock Exchange (IDX) for the pulp and paper sector from 2015-2019 and have financial reports for 5 consecutive years. The implications of this research are expected to provide information for investors on things that can affect the value of the company, especially the paper industry sector.How to Cite:Fernando, W., & Setiawan, T. (2021). Analisis Model Atas Faktor Penentu Nilai Perusahan (Studi Pada Perusahaan Pulp and Paper yang Terdaftar di BEI 2015-2019). Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 231-242.
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Pub Date : 2021-09-30DOI: 10.21831/JAMP.V9I2.39408
M. Mahfud, S. Sutama
Penelitian ini bertujuan untuk mendeskripsikan perencanaan, pelaksanaan dan penilaian pengembangan minat dan bakat anak didik di homeschooling Kak Seto Solo. Penelitian ini menggunakan pendekatan fenomenologi dengan metode penelitian kualitatif. Pengumpulan data melalui observasi, wawancara dan dokumentasi. Data dianalisis menggunakan model analisis interaktif Miles dan Huberman melalui beberapa prosedur kegiatan yaitu reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan; 1) Perencanaan pengembangan minat dan bakat anak didik dilakukan dengan melakukan penggalian informasi melalui konselor dan dilanjutkan dengan Tes Potensi Akademik atau Tes pembekalan Akademik; 2) Pelaksanaan pengembangan Minat dan bakat anak didik dilaksanakan dalam dua kelas yaitu funday class dan personal improvement; 3) Penilaian pengembangan minat dan bakat anak didik dinilai oleh tutor dan orang tua. Tutor menilai homeschooler berdasarkan item pengukuran yaitu emosi, fokus, minat pembelajaran, kedisiplinan dan tanggung jawab. Orang tua menilai kegiatan yang dilakukan anak didik di rumah.
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Pub Date : 2021-09-30DOI: 10.21831/JAMP.V9I2.40104
Hafid Aditya Pradesa, Caesar Oktoviandy Purba, R. Priatna
Artikel ini membahas praktik manajemen risiko di perguruan tinggi dengan menekankan pada pentingnya manajemen risiko di lembaga pendidikan tinggi. Artikel ini bertujuan untuk mengulas analisis risiko pada konteks institusi pendidikan tinggi. Penelitian ini didasarkan atas pendekatan terintegrasi dari proses manajemen risiko pada perguruan tinggi yang bertransformasi ke perguruan tinggi vokasi. Studi ini bersifat deskriptif kualitatif dalam mengkaji analisa risiko pada Politeknik STIA LAN Bandung, sebagai perguruan tinggi dibawah naungan Lembaga Administrasi Negara yang telah bertransformasi menjadi Politeknik sejak tahun 2020. Berdasarkan penerapan kerangka kerja manajemen risiko ISO 31000:2018 yang menjadi dasar dalam mengelola risiko, hasil analisis risiko menunjukkan bahwa risiko terpenting berdasarkan nilai risiko yang ditemukan adalah risiko operasional berkaitan dengan kurikulum berbasis kompetensi vokasional. Risiko lain yang terpenting adalah tentang risiko reputasi yakni berkaitan dengan risiko akreditasi serta publikasi penelitian. Temuan analisis risiko ini menjadi bahan informasi yang sangat penting terutama dalam konteks institusi pendidikan tinggi yang telah bertransformasi secara kelembagaan. Ke depan, institusi pendidikan tinggi yang bertransformasi akan lebih dituntut untuk mempersiapkan dirinya dengan lebih baik untuk mengambil perspektif risiko yang luas.
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Pub Date : 2021-09-30DOI: 10.21831/JAMP.V9I2.40906
Noraziah Mamat, M. Yaakob, Wiwik Wijayanti
The purpose of this quantitative survey type study was to find out the effectiveness of transformational leadership practices in primary school organization in Kota Bharu District, Kelantan, Malaysia. Data were collected from 244 teachers randomly selected from 11 daily primary schools. The measurement tool used was the “Transformational Leadership Inventors” (TLI) which contained 22 items related to the six dimensions of transformational leadership developed by Podsakoff, McKenzie and Boomer (1996). For organizational effectiveness, the Effectiveness International School Questionnaire (EISQ) by Doran (2004) which contained 55 items with 11 dimensions was used. The IBM Statistical Package for Social Sciences version 26.0 (IBM SPSS 26.0) was used to analyze the data. Overall, the results of the study showed that transformational leadership practices were at a very high level (mean = 4.32 and SD = 0.503). As for organizational effectiveness, the results showed that organizational effectiveness was at a high level (mean = 3.92 and SD = 0.430). Overall, this research has achieved the set goals.
{"title":"The level of transformational leadership and the effectiveness of primary school organization","authors":"Noraziah Mamat, M. Yaakob, Wiwik Wijayanti","doi":"10.21831/JAMP.V9I2.40906","DOIUrl":"https://doi.org/10.21831/JAMP.V9I2.40906","url":null,"abstract":"The purpose of this quantitative survey type study was to find out the effectiveness of transformational leadership practices in primary school organization in Kota Bharu District, Kelantan, Malaysia. Data were collected from 244 teachers randomly selected from 11 daily primary schools. The measurement tool used was the “Transformational Leadership Inventors” (TLI) which contained 22 items related to the six dimensions of transformational leadership developed by Podsakoff, McKenzie and Boomer (1996). For organizational effectiveness, the Effectiveness International School Questionnaire (EISQ) by Doran (2004) which contained 55 items with 11 dimensions was used. The IBM Statistical Package for Social Sciences version 26.0 (IBM SPSS 26.0) was used to analyze the data. Overall, the results of the study showed that transformational leadership practices were at a very high level (mean = 4.32 and SD = 0.503). As for organizational effectiveness, the results showed that organizational effectiveness was at a high level (mean = 3.92 and SD = 0.430). Overall, this research has achieved the set goals.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48013953","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 : 2021-09-30DOI: 10.21831/JAMP.V9I2.41751
S. Suheri, A. Suja'i, H. Sunaryo
Tujuan penelitian ini adalah untuk menemukan 1) seberapa kuat pengaruh sertifikasi guru dan implementasi program musyawarah guru mata pelajaran (MGMP) terhadap motivasi kerja guru, 2) seberapa kuat pengaruh sertifikasi guru dan implementasi program musyawarah guru mata pelajaran (MGMP) terhadap kinerja guru, dan 3) seberapa kuat pengaruh motivasi kerja terhadap kinerja guru, serta 4) mengetahui seberapa kuat mediasi motivasi kerja pada sertifikasi guru dan implementasi program musyawarah guru mata pelajaran (MGMP) terhadap kinerja guru. Sampel yang digunakan adalah seluruh guru SMP yang sudah sertifikasi yang ada di wilayah Kecamatan Poncokusumo dan Kecamatan Tumpang, Kabupaten Malang. Data dikumpulkan dengan menggunakan metode angket penelitian yang disebar kepada 187 responden. Teknik analisis data menggunakan analisis deskriptif dan analisis SEM (Structural Equation Modelling) yang dioperasikan melalui program AMOS 23. Hasil penelitian menunjukkan bahwa sertifikasi guru dan implementasi program MGMP berpengaruh positif dan signifikan terhadap motivasi kerja guru sertifikasi, sertifikasi guru dan implementasi program MGMP berpengaruh positif dan signifikan terhadap kinerja guru sertifikasi, Motivasi guru berpengaruh positif dan signifikan terhadap kinerja guru sertifikasi, namun motivasi kerja tidak dapat memediasi pengaruh sertifikasi guru dan implementasi program MGMP terhadap kinerja guru.
{"title":"Pengaruh sertifikasi guru dan implementasi program MGMP pada motivasi dan kinerja guru","authors":"S. Suheri, A. Suja'i, H. Sunaryo","doi":"10.21831/JAMP.V9I2.41751","DOIUrl":"https://doi.org/10.21831/JAMP.V9I2.41751","url":null,"abstract":"Tujuan penelitian ini adalah untuk menemukan 1) seberapa kuat pengaruh sertifikasi guru dan implementasi program musyawarah guru mata pelajaran (MGMP) terhadap motivasi kerja guru, 2) seberapa kuat pengaruh sertifikasi guru dan implementasi program musyawarah guru mata pelajaran (MGMP) terhadap kinerja guru, dan 3) seberapa kuat pengaruh motivasi kerja terhadap kinerja guru, serta 4) mengetahui seberapa kuat mediasi motivasi kerja pada sertifikasi guru dan implementasi program musyawarah guru mata pelajaran (MGMP) terhadap kinerja guru. Sampel yang digunakan adalah seluruh guru SMP yang sudah sertifikasi yang ada di wilayah Kecamatan Poncokusumo dan Kecamatan Tumpang, Kabupaten Malang. Data dikumpulkan dengan menggunakan metode angket penelitian yang disebar kepada 187 responden. Teknik analisis data menggunakan analisis deskriptif dan analisis SEM (Structural Equation Modelling) yang dioperasikan melalui program AMOS 23. Hasil penelitian menunjukkan bahwa sertifikasi guru dan implementasi program MGMP berpengaruh positif dan signifikan terhadap motivasi kerja guru sertifikasi, sertifikasi guru dan implementasi program MGMP berpengaruh positif dan signifikan terhadap kinerja guru sertifikasi, Motivasi guru berpengaruh positif dan signifikan terhadap kinerja guru sertifikasi, namun motivasi kerja tidak dapat memediasi pengaruh sertifikasi guru dan implementasi program MGMP terhadap kinerja guru.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48957924","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 : 2021-09-30DOI: 10.21831/JAMP.V9I2.43188
S. Siswanto, Zufi Anidzar Arbani
Penelitian bertujuan untuk mengetahui: (1) Pengaruh minat belajar terhadap hasil belajar daring, (2) Pengaruh profesional guru terhadap hasil belajar,(3) Pengaruh penggunaan media pembelajaran terhadap hasil belajar daring, (4) Pengaruh minat belajar, profesional guru dan penggunaan media pembelajaran terhadap hasil belajar daring mata pelajaran Akuntansi Keuangan di SMK Muhammadiyah 1 Borobudur. Penelitian ini mengunakan pendekatan asosiatif. Sampel adalah siswa kelas XI Akuntansi Keuangan dan Lembaga SMK Muhammadiyah 1 Borobudur. Uji prasyarat analisis yang digunakan adalah uji normalitas, linieritas, uji multikolineritas, dan uji heteroskedastisitas. Teknik analisis data menggunakan analisis regresi sederhana, dan analisis regresi ganda. Berdasarkan hasil penelitian diperoleh kesimpulan: (1) Terdapat pengaruh sebesar 48,5% minat belajar terhadap hasil belajar daring sebesar (2) Terdapat pengaruh sebesar 16,0% profesional guru terhadap hasil belajar daring (3) Terdapat pengaruh sebesar 35,5% penggunaan media pembelajaran terhadap hasil belajar daring (4) Terdapat pengaruh sebesar 27,9% minat belajar, profesional guru, dan penggunaan media pembelajaran secara bersama-sama terhadap hasil belajar daring Akuntansi Keuangan.
研究旨在发现：（1）感兴趣的教师了解学习成果，（2）专业教师了解学习结果，（3）媒体用户了解学习成果，专业教师和利用媒体从SMK Muhammadiyah 1 Borobudur金融账户的学习视角了解学习成果。本研究采用联想法。样本是XI货币账户和Muhammadiyah SMK Valley 1 Borobudur班的学生。使用的分析前提条件是正态性检验、线性检验、多孔性检验和异方差检验。数据分析技术采用简单回归分析和二次回归分析。根据研究结果，得出以下结论：（1）对学习的兴趣对研究结果的影响为48.5%（2）专业教师对研究结果影响为16.0%（3）媒体学习的使用对研究结果产生了35.5%的影响（4），-以及将学习媒体一起用于财务账户的学习结果。
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Pub Date : 2021-09-30DOI: 10.21831/JAMP.V9I2.39475
Imroatin Octaviarnis
Tujuan dalam penelitian ini (1) Mendesripsikan tingkat kepemimpinan visioner, komunikasi internal, dan komitmen guru; (2) Pengaruh kepemimpinan visioner terhadap komitmen guru; (3) Pengaruh komunikasi internal terhadap komitmen guru; dan (4) Pengaruh kepemimpinan visioner dan komunikasi internal terhadap komitmen guru. Penelitian ini menggunakan pendekatan kuantitatif. Rancangan penelitian bersifat deskriptif korelasional. Subyek dalam penelitian ini berjumlah 40 orang guru PNS SMKN 2 Kota Batu. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner. Analisis data menggunakan uji analisis jalur dengan bantuan SPSS versi 24.0. Hasil penelitian ini yakni (1) Kepemimpinan visioner termasuk dalam kategori rendah, komunikasi internal sangat tinggi, dan komitmen guru tinggi (2) Tidak ada pengaruh antara kepemimpinan visioner yang signifikan dengan komitmen guru yakni nilai Sig 0,2880,05, (3) Ada pengaruh antara yang signifikan pada komunikasi internal terhadap komitmen guru yakni nilai Sig. 0,0130,05. (4) Ada pengaruh antara kepemimpinan visioner dan komunikasi internal secara simultan yang signifikan terhadap komitmen guru yakni nilai Sig. 0,0120,05. Sedangkan, besar variabel lain diluar variabel yang diteliti yakni 0,787.
本研究的目的（1）描述有远见的领导、内部沟通和教师承诺的水平；（2） 主任领导的远见卓识违背了老师的承诺；（3） 内部沟通者反对教师承诺；以及（4）主管富有远见的领导和内部沟通违背了教师的承诺。本研究采用了定量方法。相关性描述性研究项目。本研究的受试者为40名PNS教师SMKN 2 Stone City。本研究中使用的数据收集技术是内聚。数据分析采用SPSS 24.0版线性分析测试。本研究的结果是：（1）远见卓识的领导力属于低类，内部沟通非常高，教师承诺较高；（2）远见约识的领导力与教师承诺之间没有显著影响，即Sig 0.2880.05；（3）内部沟通对教师承诺有显著影响，也就是Sig。0.0130.05。0.0120.05，而研究变量之外的另一个大变量为0.787。
{"title":"Pengaruh kepemimpinan visioner kepala sekolah dan komunikasi internal terhadap komitmen guru","authors":"Imroatin Octaviarnis","doi":"10.21831/JAMP.V9I2.39475","DOIUrl":"https://doi.org/10.21831/JAMP.V9I2.39475","url":null,"abstract":"Tujuan dalam penelitian ini (1) Mendesripsikan tingkat kepemimpinan visioner, komunikasi internal, dan komitmen guru; (2) Pengaruh kepemimpinan visioner terhadap komitmen guru; (3) Pengaruh komunikasi internal terhadap komitmen guru; dan (4) Pengaruh kepemimpinan visioner dan komunikasi internal terhadap komitmen guru. Penelitian ini menggunakan pendekatan kuantitatif. Rancangan penelitian bersifat deskriptif korelasional. Subyek dalam penelitian ini berjumlah 40 orang guru PNS SMKN 2 Kota Batu. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner. Analisis data menggunakan uji analisis jalur dengan bantuan SPSS versi 24.0. Hasil penelitian ini yakni (1) Kepemimpinan visioner termasuk dalam kategori rendah, komunikasi internal sangat tinggi, dan komitmen guru tinggi (2) Tidak ada pengaruh antara kepemimpinan visioner yang signifikan dengan komitmen guru yakni nilai Sig 0,2880,05, (3) Ada pengaruh antara yang signifikan pada komunikasi internal terhadap komitmen guru yakni nilai Sig. 0,0130,05. (4) Ada pengaruh antara kepemimpinan visioner dan komunikasi internal secara simultan yang signifikan terhadap komitmen guru yakni nilai Sig. 0,0120,05. Sedangkan, besar variabel lain diluar variabel yang diteliti yakni 0,787.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45061190","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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