Seminar Nasional Manajemen, Ekonomi, Akuntansi https://proceeding.unpkediri.ac.id/index.php/senmea <p>Ojs ini merupakan media publikasi bagi seluruh pemakalah yang mengikuti Seminar Nasional dan Call for Paper Manajemen, Ekonomi , Akuntansi</p> en-US senmea@unpkdr.ac.id (senmea) Tue, 27 Oct 2020 10:03:48 +0700 OJS 3.2.1.2 http://blogs.law.harvard.edu/tech/rss 60 PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN HARGA POKOK PRODUKSI PADA RIZQUNA JOYO CLUB KEDIRI https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/507 <p><em>This research is based on different views related to the activity based costing method, and conventional method in determining the cost of production of ikat woven crafts which will have an impact on the development of the company's profit. But most of the previous research views show activity-based costing methods as a more cost effective seller of sales for companies that produce heterogeneous products. </em></p> <p><em>The purpose of this study is to test the activity-based costing method in determining the cost of production of ikat woven crafts, and to compare the results between the method used by the company that is conventional method with the method that the researcher discuss is the activity based costing method. This study uses a quantitative descriptive approach, which is a problem-solving process done by analyzing data in the form of numbers. This study uses documentation and interview instruments.</em></p> <p><em>The results of this study is the acquisition of the cost of goods sold on ikat fabrics products Rp 11.401.611.2 with the calculation of conventional methods, and Rp 11.401.610.1 with activity based costing method. This shows that the cost of production reported to have excess of Rp. 1.10 from Rp 11.401.611.1. As for batik ikat batik cloth products obtained the calculation of cost of production amounted to Rp 13,490,611.14, and calculations by the method of activty based costing to produce cost of production amounted to Rp 12.973.026,61. This shows that the reported cost of goods manufactured is Rp 517,584.53 from Rp 13,490,611.14. </em></p> <p><em>Suggestion delivered in this research should Rizquna Joyo Club Kediri apply activity based costing method to determine cost of goods production. Because the activity-based costing method is more appropriate to be used for companies that produce products that are heterogeneous, so as to be able to assist management in making decisions on the control activities that exist during the production process that will affect the profitability of the company.</em></p> Lia Mar’atus Kusuma, Subagyo Subagyo Copyright (c) 2020 https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/507 Fri, 08 Dec 2017 00:00:00 +0700 PENGENDALIAN KUALITAS PRODUK ROTI TAWAR “DELLA” https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/547 <p>Tujuan dari penelitian ini adalah untuk mengetahui bagaimana indentifikasi jenis-jenis kerusakan/kecacatan produk di Perusahaan Roti Tawar “DELLA”, bagaimana tingkat pengendalian kerusakan produk di Perusahaan Roti Tawar “DELLA”, faktor-faktor apa yang berpengaruh dalam upaya pengendalian kualitas produk di Perusahaan Roti Tawar “DELLA” .Penelitian ini menggunakan metode deskriptif dan pendekatan kuantitatif. Sampel penelitian yang digunakan adalah hasil produksi dari Perusahaan Roti Tawar “DELLA” dan dianalisis menggunakan metode Statistical Process Control.&nbsp;</p> <p>Kesimpulan dari penelitian ini adalah berdasarkan analisis dari tabel, gambar serta grafik dapat kita ketahui identifikasi jenis-jenis kerusakan produk yaitu : terdapat kotoran, salah potong, warna tidak sesuai, ukuran kecil, ukuran besar, berdasarkan grafik Peta Kendali (P-Chart) dapat kita ketahui bahwa pengendalian kualitas produk di Perusahaan Roti Tawar “DELLA” belum cukup baik. Hal ini dapat di lihat dengan masih ada 11 titik yang berada di luar batas kendali LCL dan UCL, berdasarkan analisis pada diagram sebab akibat (fishbone) dapat kita lihat faktor-faktor pengendalian kualitas pada Perusahaan Roti Tawar DELLA disebabkan oleh beberapa hal, yaitu : material (bahan baku), bahan tambahan, alat, serta manusia/pekerja.</p> Moch. Agus Hariyanto, Diah Ayu Septi Fauji, Lilia Pasca Riani Copyright (c) 0 https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/547 Fri, 08 Dec 2017 00:00:00 +0700 USAHA PENINGKATAN PEMASARAN ON LINE UKM JOMBANG KULINER DARI PERSPEKTIF TAM DAN VEM MELALUI SOSIAL MEDIA https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/549 <p>Tujuan dari penelitian ini adalah untuk meneliti dan menguji model anteseden dari Trust sebagai variabel perantara virtual experiental marketing dan Technology Acceptence Model terhadap buying intention Penelitian ini merupakan penelitian yang bersifat kausal, Teknik pengambilan sampel yang dipakai menggunakan teknik non probability sampling. Penelitian ini menggunakan angket sebagai alat utama dalam pengumpulan data. Penelitian ini menggunakan teknik purposive sampling pada 300 responden. Adapun hasil tabulasi angket dianalisis menggunakan metode SEM (Structural equation Model) dengan alat analisis yang digunakan Smart Pls versi 3. Hasil penelitian menunjukkan tidak terdapat pengaruh antara Technology acceptance model (TAM) terhadap trust. Selain itu, terdapat pengaruh secara langsung dan positif antara Virtual experiental marketing (VEM) terhadap trust. Adapun Trust dan Technology acceptance model (TAM) berpengaruh positif terhadap Buying intention Namun demikian, Virtual experiental marketing (VEM) tidak berpengaruh terhadap Buying intention Selain itu, hasil penelitian menunjukkan bahwa trust tidak mampu memediasi Technology acceptance model (TAM) terhadap Buying intention Sedangkan trust mampu memediasi antara Virtual experiental marketing (VEM) terhadap Buying intention.</p> Nuri Purwanto, Kristin Juwita Copyright (c) 0 https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/549 Fri, 08 Dec 2017 00:00:00 +0700 PERBANDINGAN PENILAIAN PERSEDIAAN METODE FIFO DAN METODE AVERAGE UNTUK MENENTUKAN HARGA POKOK PENJUALAN PADA UD. KASRI DI KABUPATEN TULUNGAGUNG https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/551 <p><em>Penelitian ini dilatarbelakangi adanya permasalahan terkait penilaian persediaan dan perputaran sistem persediaan yang tidak sesuai standar akuntansi keuangan yang berlaku di Indonesia pada UD.Kasri. Permasalahan tersebut dikarenakan belum adanya tenaga ahli untuk melakukan pencatatan persediaan di perusahaan dagang yang bergerak dalam penjualan alat-alat pertanian ini. Tujuan dari penelitian ini adalah untuk melakukan pencatatan persediaan sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 14 (2015) untuk menentukan harga pokok penjualan pada UD.Kasri. Penelitian ini menggunakan metode analisis deskriptif kuantitatif. Di mana penelitian ini akan menganalisis perbandingan penilaian persediaan dengan metode FIFO dan metode AVERAGE untuk menentukan harga pokok penjualan pada UD. Kasri. Metode pengumpulan data yang digunakan pada penelitian adalah observasi, interview dan dokumentasi.Kesimpulan dari penelitian adalah harga pokok penjualan menggunakan metode FIFO lebih rendah dibandingkan dengan metode AVERAGE.Selisih kedua metode tidak terlalu besar, tapi dapat berpengaruh pada efisiensi perusahaan dalam hal pembelian persediaan. Oleh karena itu peneliti menyarankan perusahaan agar menggunakan sistem perputaran dan penilaian persediaan menggunakan metode FIFO.</em></p> Gilang Wahyu Kristiani, Erna Puspita Copyright (c) 0 https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/551 Fri, 08 Dec 2017 00:00:00 +0700 ANALISIS BALANCE SCORECARD SEBAGAI TOLOK UKUR KINERJA PERUSAHAAN (STUDI KASUS PADA SENTRA TENUN IKAT MEDALI MAS KEDIRI) https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/553 <p><em>Penelitian ini bertujuan untuk menganalisis kinerja Tenun Ikat Medali Mas Kediri secara empiris dengan menggunakan balance scorecard sebagai tolok ukurnya agar dapat menjadi tolok ukur untuk lebih baik lagi. Teknik penelitian yang digunakan adalah penelitian deskriptif dengan pendekatan kuantitatif. Teknik analisis data yang digunakan dalam penelitian ini adalah dengan menggunakan empat perspektif balance scorecard yaitu: perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan.</em></p> <p><em>Hasil dari penelitian ini menunjukkan bahwa kinerja Tenun Ikat Medali Mas dilihat dari perspektif keuangan sudah baik karena mampu meningkatkan laba perusahaan dari tahun ke tahun. Pada perspektif pelanggan yang diukur dari customer satisfaction index sudah baik karena pelanggan merasa puas dengan pelayanan ataupun produk Tenun Ikat Medali Mas. Sedangkan pada perspektif proses bisnis internal juga sudah baik diukur dari inovasi produk, lead time dan cukup baik diukur dari Part Million Defect Rate Error Rate (PMDR). Perspektif pembelajaran dan pengukuran yang diukur dari employee satisfaction index sudah baik karena karyawan telah puas selama bekerja pada Tenun Ikat Medali Mas.</em></p> Adina Mukti, Lilia Pasca Riani, Diah Ayu Septi Fauji Copyright (c) 0 https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/553 Fri, 08 Dec 2017 00:00:00 +0700 ANALISIS STRATEGI DIFERENSIASI PRODUK DAN PERSONALIA TERHADAP KEPUASAN NASABAH BANK PERKREDITAN RAKYAT (BPR) DI WILAYAH KABUPATEN MADIUN https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/564 <p>This research have a purpose (1) to analyze the influence of Diferetiation product strategy depend on customers satisfaction BPR “Rural Bank” in madiun regency (2) to analyze the influence of Diferentation employee strategy depend on customers satisfaction BPR “Rural Bank” in madiun regency(3) to analyze the influence of diferentiation product strategy and diferentiation employee strategy depend on the customers satisfaction BPR”Rural Bank” in Madiun regency.(4)to analyze dominant variabel most influence depend on customers satisfaction BPR “Rural bank” in madiun regency. The kind of this research is explanatory research with quantitative approach. The sample of this research is customers of BPR”Rural Bank” in Madiun regency number in 100 customers with sampling technique using Quota sampling. The data collected using quistionary. The data that the researcher get to be analyze using multiple regresion analyze, Simultaneous (F-test) and Partial(t-test). The result on the research show that the diferentiation product strategy and diferentiation employee strategy in simultaneous give significant influence depend on customers satisfaction BPR”Rural Bank” in madiun regency with significant score 0,000 (p&lt;0.05). This score show that the diferentiation product strategy in partial does not giving significant influence depend on the customers satisfaction BPR”Rural bank” in madiun regency. The t-test show the score 0,286 on the other hand. At the same time diferentiation employee strategy in partial giving significant influence depend on customers satisfaction BPR”Rural bank” in Madiun city, show the score with score significant t-test 0,001.Diferentiation employee strategy is dominant variabel to influence customers satisfaction BPR “Rural bank” in madiun regency.</p> Dhiyan Septa Wihara, Rilla Izzatul Haqqi Copyright (c) 0 https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/564 Fri, 08 Dec 2017 00:00:00 +0700 MEMPREDIKSI KONDISI FINANCIAL DISTRESS BERDASARKAN RASIO LIKUIDITAS DAN RASIO PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/567 <p><em>This &nbsp;study &nbsp;aims to test &nbsp;the &nbsp;effect &nbsp;of &nbsp;liquidity &nbsp;as &nbsp;measured&nbsp; by &nbsp;current &nbsp;ratio&nbsp; while &nbsp;the &nbsp;profitability measured by return on assets, and net </em><em>p</em><em>rofit margin in predicting financial distress at manufacturing companies listed on the Indonesia Stock Exchange. This research is made because there is still difference of research result between research one with other research.</em></p> <p><em>This research </em><em>belongs to qualitative research. The population in this study are all manufacturing companies listed on the BEI in 2013 until 2014. While the sample of this study is determined by purposive sampling method to obtain 80 sample companies. The type of data used is secondary data obtained from</em><a href="http://www.idx.co.id"><em> www.idx.co.id.</em></a> <em>T</em><em>he method of analysis used is logistic regression analysis. Based on the analisys of&nbsp;&nbsp; logistik regretion within the level of 5%, therefore this research conclude that first, current ratio infuences in the prediction of financial distress in manufacture companies that have been registered in Bursa Efec Indonesia with wald test score 0.000 and significant score 0.413 &gt; 0.05; second, return on assets has a negative influence and significance in financial distress prediction &nbsp;in manufacture companies that have been registered in Bursa Efec Indonesia with wald test score 1.053 and significance score 0.000 &lt; 0.05; third, net profit margin has negative influence and significance in in financial distress prediction&nbsp; in manufacture companies that have been registered in Bursa Efec Indonesia with wald test score -0.200 and significance score 0.000 &lt; 0.005.</em></p> Anita Wulan Sari , M. Anas Copyright (c) 0 https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/567 Fri, 08 Dec 2017 00:00:00 +0700 FAKTOR – FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK BAGI WAJIB PAJAK ORANG PRIBADI DI KOTA KEDIRI https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/546 <p>Awareness of the tax is the most important in the collection of taxes. The cause of a lack of willingness among others, are the principles of taxation, namely that the results of the indirect taxation enjoyed by taxpayers. This study aims to assess the Factors Affecting the willingness to pay taxes, among others, is the realization of paying tax knowledge, understanding tax laws, and a good perception of the effectiveness of the tax system.</p> <p>This research was conducted by distributing questionnaires to taxpayers who are having registered on KPP Pratama Kediri. Once the data is collected, the data were analyzed using the program to test whether the model used in this study is quite appropriate as a model analyzed. Then use the method of analysis with software Partial Least Square, which SmartPLS. Models in PLS consists of three models, the models inner, outer model, and weight relation (Ghozali, 2006) to examine the relationship between variables.</p> <p>According to the research conducted by the authors later discovered that 2 (two) variables have a significant influence on the willingness to pay taxes be seen from the t-statistic greater than 2 (two) is variable consciousness of paying taxes and variable knowledge and understanding of the taxpayer. Meanwhile, 1 (one) variable has no significant effect on the willingness to pay taxes, namely the perception that baik.Penelitian aims to provide insight to related parties are faced with the expansion and intensification of business tax. And for it requires hard work from the Tax Office to make socialization harder to taxpayers, increasing awareness of taxpayers and a good perception of the tax system. Therefore, it can help to increase the willingness of taxpayers to pay taxes.</p> Sugeng Sugeng, Diah Nurdiwati, Andy Kurniawan Copyright (c) 0 https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/546 Fri, 08 Dec 2017 00:00:00 +0700 WAJIB PAJAK PADA E-FILING DI KANTOR PELAYANAN PAJAK PRATAMA KOTA KEDIRI https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/548 <p>E-filing is a service of charging and delivering Letter of Notification (SPT) electronically to Directorate General of Taxes, by utilizing internet communication channel. The purpose of this research is to know how the implementation of e-filing based on its dimension and know the characteristics of reporting compliance. The population in this study are all personal tax payers in Kediri, the sampling technique sampling sampling with a total of 200 samples. Data collection using questionnaire. Dimensions in e-filing variables in this study are System Quality, Quality of Information, Usage, User Satisfaction. Data analysis technique using SPSS. The results of the research Overall taxpayers are satisfied with the existence of e-filing system while for the characteristics of compliance reporting Annual Notice by using e-filing system able to help taxpayers avoid the delay of SPT reporting, avoid the arrears and fines of delay in reporting the Annual SPT. Keywords: e-filing, taxes</p> Mar’atus Solikah, Dian Kusumaningtyas Copyright (c) 0 https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/548 Fri, 08 Dec 2017 00:00:00 +0700 ANALISIS PENERAPAN PSAK 48 (REVISI 2014 PADA PT GUDANG GARAM TBK https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/550 <p><em>Each company has factors that can support the production process, one of which is a fixed asset. Each fixed asset will experience impairment due to usage, since the recoverable amount is less than the asset's carrying amount. The building is one of the disadvantaged fixed assets over time. The purpose of this study is to determine the application of impairment of fixed assets at PT. Gudang Garam Tbk. The year 2012-2016 has been in accordance with PSAK 48. This type of research is descriptive quantitative. The object of this study is the financial statements. PT. Gudang Garam Tbk period of December 31, 2012, 2013, 2014, 2015, and 2016. Data collection techniques using field studies, namely dengn amengabil financial statements that have been published on the Indonesia Stock Exchange. The analysis used is quantitative descriptive by comparing the application of impairment of assets used in the company and PSAK 48. Based on the results of the analysis conducted, it can be seen that there is no impairment in the fixed assets of buildings in PT. Gudang Garan Tbk and the methods used in its calculations are in accordance with PSAK 48.</em></p> Fitria Wijayanti, Mar’atus Solikah Copyright (c) 0 https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/550 Fri, 08 Dec 2017 00:00:00 +0700 AKUNTANSI LINGKUNGAN KAJIAN PENERAPAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/552 <p><em>This research is based&nbsp; on&nbsp; the observation&nbsp; of researchers that there are still many companies that ignore the interests of the environment. Day by day&nbsp; the problems of the environment are getting out of&nbsp; hand, and this makes a serious problem among thinkers. The cause of environmental problems is caused by the activities of companies in Indonesia. Now there is a rule in accounting for the impact caused to the environment. Environmental accounting is one of the rules that aims to provide information to stakeholders.&nbsp; </em></p> <p><em>The problems of this research are (1) The Influence of Environmental Cost on Application of&nbsp; Environmental Accounting (2) The Influence of Return On Asset To The Application Of Environmental Accounting (3) The Influence Of The Type Of Company To The Application Of Environmental&nbsp; Accounting. In this study, using descriptive quantitative approach. Sampling using purposive sampling technique. The total sample used in the study were 16 companies. While the data analyst using logistic regression, the independent variable is environmental cost (X1), ROA (X2) and company type (X3), while for the dependent variable is the application of environmental accounting. The conclusion of this study is that environmental costs are the main consideration in the application of environmental accounting, environmental costs and accounting are interrelated. Companies that have a high ROA many do not apply environmental accounting. The types of companies that apply the most environmental accounting are manufacturing and service companies.</em></p> Ersa Lailatul Qodriana, Diah Nurdiwaty Copyright (c) 0 https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/552 Fri, 08 Dec 2017 00:00:00 +0700 MODEL PEMBELAJARAN EXPERIENTIAL LEARNING UNTUK KEWIRAUSAHAAN PADA PROGRAM STUDI MANAJEMEN UNIVERSITAS NUSANTARA PGRI KEDIRI https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/562 <p>Tujuan penelitian untuk mengetahui penerapan metode expreriential learning pada mata kuliah Kewirausahaan pada program studi manajemen. Penelitian ini merupakan penelitian kualitatif lapangan dengan pendekatan deskriptif analisis. Hasil penelitian menunujukkan bahwa metode experiential learning merupakan model pembelajaran yang sesuai dengan mata kuliah Kewirausahaan karena mahasiswa mengalami sendiri bagaimana berwirausaha. Mahasiswa belajar dari pengalaman, belajar dari yang diamati, dirasakan dan didengar. Hasil penelitian ini menunjukkan bahwa dengan metode experience learning mahasiswa menjadi aktif karena keterlibatan mahasiswa, meningkatkan Keterlibatan mahasiswa, meningkatkan pengetahuan berdasarkan pada pengalaman yang diperoleh, serta mampu mengekplorasi ide untuk menjadi pengalaman.Peningkatan soft skills mahasiswa di kelas atau di luar kelas, hal ini dapat dilihat pada aspek kerjasama, kepemimpinan, dan inisiatif serta komunikasi yang lebih baik.</p> Rino Sardanto, Bambang Agus Sumantri Copyright (c) 0 https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/562 Fri, 08 Dec 2017 00:00:00 +0700 ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA TAHUN 2013 – 2016 https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/566 <p><em>Penelitian&nbsp; ini &nbsp;dilatar &nbsp;belakangi &nbsp;oleh &nbsp;masalah &nbsp;atas &nbsp;HAM &nbsp;atau &nbsp;masalah &nbsp;mengenai &nbsp;kesenjangan ekonomi yang&nbsp; dialami &nbsp;oleh masyarakat &nbsp;yang&nbsp; ada&nbsp; disekitar &nbsp;perusahaan&nbsp; sektor &nbsp;pertambangan di indonesia. Hal ini dibuktikan dengan adanya beberapa perusahaan pertambangan yang menjadi topik utama dalam pemberitaan nasional. Misalnya saja PT Freeport Indonesia di Papua yang dalam menjalankan bisnisnya mengakibatkan kerusakan dan kematian lingkungan yang nilainya tidak akan dapat tergantikan.&nbsp; &nbsp;Oleh karena itu, pada masa sekarang ini perusahaan berskala besar dituntut untuk selalu menjalankan tata kelola perusahaan yang baik (Good Corporate Governance) maupun menerapkan praktek tanggung jawab sosialnya baik terhadap karyawan perusahaan, stakeholder atau masyarakat sekitar perusahaan tersebut. Dalam penelitian ini menggunakan pendekatan kuantitatif.&nbsp; Sedangkan&nbsp; data yang&nbsp; digunakan&nbsp; adalah data&nbsp; sekunder &nbsp;yang&nbsp; diperoleh&nbsp; melalui &nbsp;situs</em><a href="http://www.idx.co.id"><em> www.idx.co.id.</em></a> <em>Penelitian ini menggunakan teknik analisis linier berganda. Sehingga hasil dari penelitian ini menunjukkan bahwa (a) Corporate Social Responsibility (CSR) secara parsial tidak berpengaruh terhadap&nbsp; kinerja&nbsp; keuangan&nbsp; yang&nbsp; diukur &nbsp;menggunakan&nbsp; ROE,&nbsp; (b) Dewan&nbsp; Komisaris secara persial berpengaruh terhadap kinerja keuangan yang diukur dengan ROE, (c) Kepemilikan Institusional Secara parsial tidak berpengaruh terhadap kinerja keuangan yang diukur menggunakan ROE dan, (d) Tanggung Jawab Sosial Perusahaan (X1), Dewan (X2), dan kepemilikan Institusional (X3) secara bersama - sama (simultan) berpengaruh terhadap kinerja keuangan yang diukur dengan Return On Equity (ROE).</em></p> Dyah Ayu Awalina, Puji Astuti Copyright (c) 0 https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/566 Fri, 08 Dec 2017 00:00:00 +0700