Pub Date : 2021-07-19DOI: 10.2991/aebmr.k.210717.022
Dwirezki Octaviani, Jaswadi, Kurnia Ekasari
This study aimed to analyze the effect of due professional care, integrity, confidentiality, and independence on audit quality. Moreover, define the most required topic of advanced professional training related to increase the professionalism of auditor which was appropriate in this pandemic. The object of the research were public accountant firms in East Java, Indonesia. The data were collected through questionnaires which was conducted during the pandemic. Based on the sample collection using purposive sampling method, the number of samples from this study were 14 public accountant firms. The analytical method used was multiple linear regression which was processed using SPSS 25. The results showed that the due professional care and integrity variables had effect on audit quality. On the other hands confidentiality and independence had no effect on audit quality. In addition, all of variables had significant effect on audit quality simultaneously. Moreover, the result based on top of mind questionnaires model showed that the most required advanced professional training topic was quality assurance system topic which was appropriate in this pandemic. The result of this study was expected to help the manager or stakeholder who require the information on financial statement to make sure the quality of audit result thus could make a reliable decision and could be the consideration of internal management on Public Accountant Firms to adjust the quality assurance system of audit process during this pandemic. Keywords—due professional care, integrity, confidentiality, independence, audit quality, advanced professional training
{"title":"The Effect of Due Professional Care, Integrity, Confidentiality, and Independence on Audit Quality","authors":"Dwirezki Octaviani, Jaswadi, Kurnia Ekasari","doi":"10.2991/aebmr.k.210717.022","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.022","url":null,"abstract":"This study aimed to analyze the effect of due professional care, integrity, confidentiality, and independence on audit quality. Moreover, define the most required topic of advanced professional training related to increase the professionalism of auditor which was appropriate in this pandemic. The object of the research were public accountant firms in East Java, Indonesia. The data were collected through questionnaires which was conducted during the pandemic. Based on the sample collection using purposive sampling method, the number of samples from this study were 14 public accountant firms. The analytical method used was multiple linear regression which was processed using SPSS 25. The results showed that the due professional care and integrity variables had effect on audit quality. On the other hands confidentiality and independence had no effect on audit quality. In addition, all of variables had significant effect on audit quality simultaneously. Moreover, the result based on top of mind questionnaires model showed that the most required advanced professional training topic was quality assurance system topic which was appropriate in this pandemic. The result of this study was expected to help the manager or stakeholder who require the information on financial statement to make sure the quality of audit result thus could make a reliable decision and could be the consideration of internal management on Public Accountant Firms to adjust the quality assurance system of audit process during this pandemic. Keywords—due professional care, integrity, confidentiality, independence, audit quality, advanced professional training","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126096290","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 research aimsat knowing computer anxiety variables, computer attitude variables, computer self-efficacy variables, and accounting knowledge variables, which can affect student understanding using accurate based software. This type of research used quantitative research. The sample used was 134 accounting students in 2017 using probability sampling and random sampling methods—the data obtained by distributing questionnaires to students majoring in accounting to answer. The analysis tool was used to help process datain SPSS software version 18.0. The analysis technique uses multiple linear. There were 134 copies of the questionnaire distributed; only 129 were returned and could be processed. The research limitation was only to test four variables and was carried out on the 5th semester accounting students of Muhammadiyah University of Sidoarjo. The research contribution to the problem is to examine four internal factors that influence student understanding using a computer accounting program. The results of the partial test show that the computer anxienty variable (X1) and the computer attitude variable (X2) have no effect on understanding using accurate software. But the computer self-efficacy variable (X3) and the accounting knowledge variable (X4) partially affect the understanding of accounting students using accurate accounting software. Keywords—computer anxiety, computer attitude, computer selfefficacy, accounting knowledge, accurate accounting software
{"title":"The Effect of Computer Anxiety, Computer Attitude, Computer Self Efficacy and Accounting Knowledge on Accounting Students’ Understanding Using Accurate-based Accounting Software","authors":"Sarwendah Biduri, Sigit Hermawan, Eny Maryanti, Ruci Arizanda Rahayu, N. Utami","doi":"10.2991/aebmr.k.210717.011","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.011","url":null,"abstract":"This research aimsat knowing computer anxiety variables, computer attitude variables, computer self-efficacy variables, and accounting knowledge variables, which can affect student understanding using accurate based software. This type of research used quantitative research. The sample used was 134 accounting students in 2017 using probability sampling and random sampling methods—the data obtained by distributing questionnaires to students majoring in accounting to answer. The analysis tool was used to help process datain SPSS software version 18.0. The analysis technique uses multiple linear. There were 134 copies of the questionnaire distributed; only 129 were returned and could be processed. The research limitation was only to test four variables and was carried out on the 5th semester accounting students of Muhammadiyah University of Sidoarjo. The research contribution to the problem is to examine four internal factors that influence student understanding using a computer accounting program. The results of the partial test show that the computer anxienty variable (X1) and the computer attitude variable (X2) have no effect on understanding using accurate software. But the computer self-efficacy variable (X3) and the accounting knowledge variable (X4) partially affect the understanding of accounting students using accurate accounting software. Keywords—computer anxiety, computer attitude, computer selfefficacy, accounting knowledge, accurate accounting software","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126300140","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 : 2021-07-19DOI: 10.2991/aebmr.k.210717.049
M. Aziza, Nurafni Eltivia, N. I. Riwajanti
{"title":"The Impact of Covid-19 Pandemic on the Forecasting Indonesian Composite Stock Price Index","authors":"M. Aziza, Nurafni Eltivia, N. I. Riwajanti","doi":"10.2991/aebmr.k.210717.049","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.049","url":null,"abstract":"","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130312511","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 : 2021-07-19DOI: 10.2991/aebmr.k.210717.013
Bagas Brian Pratama, Muhammad Muwidha, Ari Kamayanti
This study aims to explore the influence of the Sharia Supervisory Board, Leverage and Equitable Distribution Ratio on earnings management practices at Islamic Banking in Indonesia. The population in this study consisted of 15 Islamic Banking companies registered under the Financial Services Authority (OJK) during 2011-2018. The acquisition of a sample of 8 companies were determined through purposive sampling. The data were collected using the documentation method obtained from the company's published annual reports. The data were then analyzed using the Multiple Linear Regression analysis technique which was processed using of the SPSS.25 program. The results showed that simultaneously all the independent variables tested had a significant effect on the earnings management with Adjusted R Square value of 25.3%. Meanwhile, partially the Sharia Supervisory Board had no significant effect on earnings management, while Leverage and Equitable Distribution Ratio had a significant negative effect on earnings management. The significant influence of Leverage and Equitable Distribution Ratio proves that managers have a high consideration of the company's financial ratios in determining company policy. While the insignificant results from the other variables show the weak oversight function of the Sharia Supervisory Board in Islamic Banking. Keywords—earning management, sharia supervisory board, leverage, equitable distribution ratio
{"title":"The Influence of Sharia Supervisory Board, Leverage, and Equitable Distribution Ratio on Earnings Management Practices in Islamic Banking","authors":"Bagas Brian Pratama, Muhammad Muwidha, Ari Kamayanti","doi":"10.2991/aebmr.k.210717.013","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.013","url":null,"abstract":"This study aims to explore the influence of the Sharia Supervisory Board, Leverage and Equitable Distribution Ratio on earnings management practices at Islamic Banking in Indonesia. The population in this study consisted of 15 Islamic Banking companies registered under the Financial Services Authority (OJK) during 2011-2018. The acquisition of a sample of 8 companies were determined through purposive sampling. The data were collected using the documentation method obtained from the company's published annual reports. The data were then analyzed using the Multiple Linear Regression analysis technique which was processed using of the SPSS.25 program. The results showed that simultaneously all the independent variables tested had a significant effect on the earnings management with Adjusted R Square value of 25.3%. Meanwhile, partially the Sharia Supervisory Board had no significant effect on earnings management, while Leverage and Equitable Distribution Ratio had a significant negative effect on earnings management. The significant influence of Leverage and Equitable Distribution Ratio proves that managers have a high consideration of the company's financial ratios in determining company policy. While the insignificant results from the other variables show the weak oversight function of the Sharia Supervisory Board in Islamic Banking. Keywords—earning management, sharia supervisory board, leverage, equitable distribution ratio","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"66 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131692323","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 : 2021-07-19DOI: 10.2991/aebmr.k.210717.041
Anik Kusmintarti, Sidik Ismanu, M. Anshori
The purpose of this study is to design a teaching factory learning model in Vocational Higher Education ". This research is a literature study. This study was conducted at Polinema Bakery. The stages of the study are as follows: (1) review the literature; (2) Carrying out a survey of the bakery industry; (3) designing an entrepreneurial learning model using the teaching factory method; (4) determine the target model of teaching factory learning model; and (5) describe the entrepreneurship learning model with the Factory teaching method. The results of the study are 6-step Teaching Factory learning models, namely: (1) receiving orders, analyzing orders, stating readiness to work on orders, working orders, carrying out quality control, and delivery orders. Results of the study show that students feel happy following the learning, obtaining a picture of the business, getting experience producing products, working in team, and experience managing a business. Keywords—entrepreneurship education, learning model, teacing factory, vocational higher education
{"title":"Design of Entrepreneurship Learning Model with Teaching Factory Method to Improve Student’s Competencies","authors":"Anik Kusmintarti, Sidik Ismanu, M. Anshori","doi":"10.2991/aebmr.k.210717.041","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.041","url":null,"abstract":"The purpose of this study is to design a teaching factory learning model in Vocational Higher Education \". This research is a literature study. This study was conducted at Polinema Bakery. The stages of the study are as follows: (1) review the literature; (2) Carrying out a survey of the bakery industry; (3) designing an entrepreneurial learning model using the teaching factory method; (4) determine the target model of teaching factory learning model; and (5) describe the entrepreneurship learning model with the Factory teaching method. The results of the study are 6-step Teaching Factory learning models, namely: (1) receiving orders, analyzing orders, stating readiness to work on orders, working orders, carrying out quality control, and delivery orders. Results of the study show that students feel happy following the learning, obtaining a picture of the business, getting experience producing products, working in team, and experience managing a business. Keywords—entrepreneurship education, learning model, teacing factory, vocational higher education","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121609981","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 : 2021-07-19DOI: 10.2991/aebmr.k.210717.044
N. Fiernaningsih, P. Herijanto
This study aims to examine and analyze the effect of border strength on job satisfaction and organizational citizenship behavior based on gender and marital status as a control for permanent lecturers at the State Polytechnic of Malang, Indonesia. The number of respondents in this study was 200 people chosen by simple random sampling. The analytical tool used is SEM with the WarpPLS approach. The results show that border strength has a significant negative effect on job satisfaction. Border strength also has a considerable impact on organizational citizenship behavior. Job satisfaction, on the other hand, has a significant positive impact on organizational citizenship behavior. The results of this study are beneficial for State Polytechnic of Malang’s leaders in designing border strength policies so that the lecturers feel comfortable in living their work-family life and increase the different role of lecturers for the institution. Keywords—border strength, job satisfaction, organizational citizenship behaviour
{"title":"Does Border Strength Affect Job Satisfaction and Organizational Citizenship Behavior","authors":"N. Fiernaningsih, P. Herijanto","doi":"10.2991/aebmr.k.210717.044","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.044","url":null,"abstract":"This study aims to examine and analyze the effect of border strength on job satisfaction and organizational citizenship behavior based on gender and marital status as a control for permanent lecturers at the State Polytechnic of Malang, Indonesia. The number of respondents in this study was 200 people chosen by simple random sampling. The analytical tool used is SEM with the WarpPLS approach. The results show that border strength has a significant negative effect on job satisfaction. Border strength also has a considerable impact on organizational citizenship behavior. Job satisfaction, on the other hand, has a significant positive impact on organizational citizenship behavior. The results of this study are beneficial for State Polytechnic of Malang’s leaders in designing border strength policies so that the lecturers feel comfortable in living their work-family life and increase the different role of lecturers for the institution. Keywords—border strength, job satisfaction, organizational citizenship behaviour","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"176 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121323699","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 : 2021-07-19DOI: 10.2991/aebmr.k.210717.014
Yusna, Sugeng Sulistiono
This study aims to examine and analyze (1) the indirect effect of capital structure on firm value through the investment opportunity set mediation, (2) the direct effect of capital structure on firm value which is moderated by economic growth. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX) with data from 2015 to 2018. The data was collected using purposive sampling technique and the population was based on population criteria. The research sample companies are saturated or census samples and the number of research samples is 15 companies. The data analysis method is Path Analysis and Sobel Test which are used to test the investment opportunity set mediation variable. The results showed that the effect of capital structure on firm value was mediated significantly by IOS. Meanwhile, economic growth significantly moderates the effect of capital structure on firm value. Keywords—investment opportunity set, capital structure, firm value and economic growth
{"title":"Investment Opportunity Set Analysis as a Mediation of Influence of Capital Structure on Company Value with Economic Growth as a Moderating Variable","authors":"Yusna, Sugeng Sulistiono","doi":"10.2991/aebmr.k.210717.014","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.014","url":null,"abstract":"This study aims to examine and analyze (1) the indirect effect of capital structure on firm value through the investment opportunity set mediation, (2) the direct effect of capital structure on firm value which is moderated by economic growth. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX) with data from 2015 to 2018. The data was collected using purposive sampling technique and the population was based on population criteria. The research sample companies are saturated or census samples and the number of research samples is 15 companies. The data analysis method is Path Analysis and Sobel Test which are used to test the investment opportunity set mediation variable. The results showed that the effect of capital structure on firm value was mediated significantly by IOS. Meanwhile, economic growth significantly moderates the effect of capital structure on firm value. Keywords—investment opportunity set, capital structure, firm value and economic growth","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134034907","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 : 2021-07-19DOI: 10.2991/aebmr.k.210717.043
N. I. Riwajanti, K. D. Susilowati, Riezky Amalia
{"title":"Islamic Mini Banking Laboratory Management System","authors":"N. I. Riwajanti, K. D. Susilowati, Riezky Amalia","doi":"10.2991/aebmr.k.210717.043","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.043","url":null,"abstract":"","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130141446","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 : 2021-07-19DOI: 10.2991/aebmr.k.210717.001
Atik Andhayani, Sutrisno, Rosidi, Djamhuri
Local government has an essential role to play in delivering services to the city. Several local governments still have relatively low performance, particularly on the budget. There have been several barriers to the duty to introduce egovernment in local governments. Researchers see if there is a connection between e-government and users as users in terms of perceived importance and self-confidence. The study was carried out using a mix-method, both quantitative and qualitative, to ensure that it was carried out. This study contributes to the challenges of implementing e-budgeting. Resistance to the importance of user perception, self-confidence to change workers and support for leadership are required. It is hoped that the Indonesian local government will be able to enforce e-budgeting well. Keywords—e-budgeting, resistance, implementation
{"title":"User Resistance in the Implementing E-Budgeting","authors":"Atik Andhayani, Sutrisno, Rosidi, Djamhuri","doi":"10.2991/aebmr.k.210717.001","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.001","url":null,"abstract":"Local government has an essential role to play in delivering services to the city. Several local governments still have relatively low performance, particularly on the budget. There have been several barriers to the duty to introduce egovernment in local governments. Researchers see if there is a connection between e-government and users as users in terms of perceived importance and self-confidence. The study was carried out using a mix-method, both quantitative and qualitative, to ensure that it was carried out. This study contributes to the challenges of implementing e-budgeting. Resistance to the importance of user perception, self-confidence to change workers and support for leadership are required. It is hoped that the Indonesian local government will be able to enforce e-budgeting well. Keywords—e-budgeting, resistance, implementation","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"105 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122259592","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 : 2021-07-19DOI: 10.2991/aebmr.k.210717.046
Aldo Wicaksono Wibowo
The purpose of this study is to predict sales of coffee roasting at the Café (Coffee and Roastery) Philosophy in 2021. This research was conducted using sales data from 2018 – 2020. The primary data for roasted coffee is sales data. This type of research is quantitative, using excel software tools. This study indicates that the forecasting of coffee roasting sales in the Café philosophy (Coffee and Roastery) suggests an increase in sales, although not too much because of limited production capacity. Keywords—forecasting, moving average, single moving average
{"title":"Roasting Coffee Sales Prediction for Demand Satisfaction","authors":"Aldo Wicaksono Wibowo","doi":"10.2991/aebmr.k.210717.046","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.046","url":null,"abstract":"The purpose of this study is to predict sales of coffee roasting at the Café (Coffee and Roastery) Philosophy in 2021. This research was conducted using sales data from 2018 – 2020. The primary data for roasted coffee is sales data. This type of research is quantitative, using excel software tools. This study indicates that the forecasting of coffee roasting sales in the Café philosophy (Coffee and Roastery) suggests an increase in sales, although not too much because of limited production capacity. Keywords—forecasting, moving average, single moving average","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123902216","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}