id	sid	eid	entity	type
gp-193	1	1	238	CARDINAL
gp-193	1	2	american	NORP
gp-193	1	3	2835-5199	CARDINAL
gp-193	1	4	4 no.	CARDINAL
gp-193	1	5	3	CARDINAL
gp-193	1	6	2020-2024	DATE
gp-193	1	7	annisa wigati	PERSON
gp-193	1	8	achmad fadjar	PERSON
gp-193	1	9	universitas widyatama	ORG
gp-193	1	10	indonesia	GPE
gp-193	2	1	2020-2024	DATE
gp-193	4	1	2020-2024	DATE
gp-193	10	1	2020	CARDINAL
gp-193	11	1	2020-2024	DATE
gp-193	12	1	18	CARDINAL
gp-193	12	2	five-year	DATE
gp-193	13	1	one	CARDINAL
gp-193	13	2	2020-2024	DATE
gp-193	13	3	pambudi & hidayat	ORG
gp-193	13	4	2022	CARDINAL
gp-193	15	1	2016	DATE
gp-193	16	1	239	CARDINAL
gp-193	16	2	2024	DATE
gp-193	17	1	indonesia	GPE
gp-193	17	2	article 23 paragraph	LAW
gp-193	17	3	1	CARDINAL
gp-193	21	1	the supreme audit agency	ORG
gp-193	21	2	abidin	NORP
gp-193	21	3	2015	DATE
gp-193	23	1	113/2014	CARDINAL
gp-193	26	1	five	CARDINAL
gp-193	27	1	2023	CARDINAL
gp-193	28	1	2020-2024	DATE
gp-193	30	1	2020-2024	DATE
gp-193	31	1	2017	CARDINAL
gp-193	32	1	36.53%	PERCENT
gp-193	33	1	6.4%	PERCENT
gp-193	34	1	19%	PERCENT
gp-193	35	1	fajar et al	ORG
gp-193	35	2	2023	CARDINAL
gp-193	35	3	gresik city	GPE
gp-193	36	1	american journal of economic and management business vol	ORG
gp-193	37	1	4 no.	CARDINAL
gp-193	37	2	3	CARDINAL
gp-193	37	3	240	CARDINAL
gp-193	40	1	setiyani	NORP
gp-193	40	2	2021	CARDINAL
gp-193	43	1	2020-2024	DATE
gp-193	48	1	the following year's	DATE
gp-193	49	1	2020-2024	DATE
gp-193	51	1	2019	DATE
gp-193	54	1	241	CARDINAL
gp-193	57	1	2020-2024	DATE
gp-193	58	1	one	CARDINAL
gp-193	59	1	dewi & purwanto	ORG
gp-193	59	2	2022	CARDINAL
gp-193	59	3	only 15%	PERCENT
gp-193	62	1	lestari & purnamawati	ORG
gp-193	62	2	2022	CARDINAL
gp-193	66	1	setiawan et al	PERSON
gp-193	67	1	2024	CARDINAL
gp-193	68	1	7	CARDINAL
gp-193	68	2	syamsul & zuhroh	ORG
gp-193	68	3	2021	DATE
gp-193	71	1	indonesia	GPE
gp-193	71	2	icw	PERSON
gp-193	71	3	maria & haalim	ORG
gp-193	71	4	2021	CARDINAL
gp-193	71	5	2015	DATE
gp-193	73	1	2020-2024	DATE
gp-193	74	1	american journal of economic and management business vol	ORG
gp-193	75	1	4 no.	CARDINAL
gp-193	75	2	3	CARDINAL
gp-193	75	3	242	CARDINAL
gp-193	75	4	2020-2024	DATE
gp-193	77	1	viona & khairiyah	ORG
gp-193	77	2	2022	CARDINAL
gp-193	78	1	2024	CARDINAL
gp-193	80	1	7	CARDINAL
gp-193	81	1	2024	CARDINAL
gp-193	83	1	kholik	GPE
gp-193	83	2	2024	CARDINAL
gp-193	85	1	susanti	ORG
gp-193	85	2	yulianto	GPE
gp-193	85	3	2018	DATE
gp-193	85	4	2024	DATE
gp-193	87	1	wahyuningsih et al	PERSON
gp-193	88	1	2024	CARDINAL
gp-193	90	1	suryani & gaol	ORG
gp-193	90	2	2025	CARDINAL
gp-193	91	1	al.	PERSON
gp-193	91	2	2024	DATE
gp-193	92	1	243	CARDINAL
gp-193	93	1	mulyana	GPE
gp-193	93	2	2025	CARDINAL
gp-193	95	1	2024	CARDINAL
gp-193	96	1	kusumawati	GPE
gp-193	96	2	2024	CARDINAL
gp-193	98	1	mukarromah et al	PERSON
gp-193	99	1	2024	CARDINAL
gp-193	100	1	kardina et al	PERSON
gp-193	100	2	2024	CARDINAL
gp-193	101	1	2024	CARDINAL
gp-193	103	1	2020-2024	DATE
gp-193	104	1	2020–2024	CARDINAL
gp-193	108	1	continuous human resource development	ORG
gp-193	108	2	american	NORP
gp-193	109	1	4 no.	CARDINAL
gp-193	109	2	3	CARDINAL
gp-193	109	3	244	CARDINAL
gp-193	112	1	bibliography abidin	PERSON
gp-193	112	2	m. z.	PERSON
gp-193	112	3	2015	DATE
gp-193	114	1	journal of economics	ORG
gp-193	114	2	6(1	CARDINAL
gp-193	114	3	61	CARDINAL
gp-193	115	1	anggita	PERSON
gp-193	115	2	c. c.	PERSON
gp-193	115	3	salsabila	PERSON
gp-193	115	4	s., & muslim	ORG
gp-193	115	5	m.	PERSON
gp-193	115	6	2024	CARDINAL
gp-193	116	1	the ministry of energy	ORG
gp-193	117	1	7(1	DATE
gp-193	117	2	219	CARDINAL
gp-193	118	1	https://doi.org/10.35724/mjpa.v7i1.6302 dewi	PERSON
gp-193	118	2	s. a. n. k.	PERSON
gp-193	118	3	a.	PERSON
gp-193	118	4	2022	CARDINAL
gp-193	119	1	regency	ORG
gp-193	120	1	diponegoro journal of accounting	ORG
gp-193	120	2	11(2	CARDINAL
gp-193	121	1	https://ejournal3.undip.ac.id/index.php/accounting/article/view/33890 fajar	PERSON
gp-193	121	2	d. n.	PERSON
gp-193	121	3	m. r., & azzurri	PERSON
gp-193	121	4	s.	PERSON
gp-193	121	5	2023	CARDINAL
gp-193	122	1	gresik city	GPE
gp-193	123	1	journal of economics development issues	ORG
gp-193	123	2	6(2	CARDINAL
gp-193	123	3	95	CARDINAL
gp-193	124	1	firmansyah	GPE
gp-193	124	2	a.	PERSON
gp-193	124	3	2024	CARDINAL
gp-193	126	1	8(2	CARDINAL
gp-193	126	2	87103	DATE
gp-193	127	1	l. l.	PERSON
gp-193	127	2	2025	CARDINAL
gp-193	129	1	journal	ORG
gp-193	129	2	sharia economics & economics	ORG
gp-193	129	3	8(1	CARDINAL
gp-193	130	1	2016	CARDINAL
gp-193	131	1	the financial management agency	ORG
gp-193	131	2	bitung city	GPE
gp-193	132	1	emba journal: journal of economic research	ORG
gp-193	132	2	4(3	CARDINAL
gp-193	133	1	kamaroellah	PERSON
gp-193	133	2	r. a.	PERSON
gp-193	133	3	2017	CARDINAL
gp-193	135	1	nuansa	PERSON
gp-193	135	2	islamic	NORP
gp-193	135	3	14(1	CARDINAL
gp-193	135	4	123	CARDINAL
gp-193	136	1	kardina	GPE
gp-193	136	2	m.	PERSON
gp-193	136	3	asnil	PERSON
gp-193	136	4	a., & putri	ORG
gp-193	136	5	2024	CARDINAL
gp-193	137	1	indonesia	GPE
gp-193	138	1	professional: journal of communication and public administration	ORG
gp-193	138	2	11(2	CARDINAL
gp-193	138	3	615-620	CARDINAL
gp-193	139	1	https://doi.org/10.37676/professional.v11i2.7231	CARDINAL
gp-193	139	2	245 kholik	PERSON
gp-193	139	3	k.	PERSON
gp-193	139	4	2024	CARDINAL
gp-193	140	1	serdang regency	PERSON
gp-193	141	1	collaborative journal of science	ORG
gp-193	141	2	7(12	CARDINAL
gp-193	141	3	4803-4811	DATE
gp-193	142	1	https://doi.org/10.56338/jks.v7i12.6769	CARDINAL
gp-193	142	2	a. f.	PERSON
gp-193	142	3	2024	CARDINAL
gp-193	144	1	journal of economics	ORG
gp-193	144	2	8(1	CARDINAL
gp-193	144	3	936948	DATE
gp-193	145	1	kusumawati	GPE
gp-193	145	2	n.	PERSON
gp-193	145	3	2024	CARDINAL
gp-193	146	1	indonesia	GPE
gp-193	147	1	1(1	CARDINAL
gp-193	147	2	11	CARDINAL
gp-193	148	1	n. k. e.	PERSON
gp-193	149	1	i. g. a.	PERSON
gp-193	149	2	2022	CARDINAL
gp-193	150	1	karangasem regency	ORG
gp-193	151	1	scientific journal of accounting students	ORG
gp-193	151	2	13	CARDINAL
gp-193	151	3	03	CARDINAL
gp-193	152	1	https://doi.org/10.23887/jimat.v13i03.36833 maria	PERSON
gp-193	152	2	e., & halim	ORG
gp-193	152	3	a.	PERSON
gp-193	152	4	2021	CARDINAL
gp-193	153	1	indonesia	GPE
gp-193	154	1	journal of economics	ORG
gp-193	154	2	5(1	CARDINAL
gp-193	154	3	40	CARDINAL
gp-193	155	1	h. p.	PERSON
gp-193	155	2	b.	GPE
gp-193	155	3	yustiari	GPE
gp-193	155	4	s. h.	PERSON
gp-193	155	5	lubis	ORG
gp-193	155	6	a. f., & khairunnisa	PERSON
gp-193	155	7	2025	DATE
gp-193	156	1	indonesia	GPE
gp-193	157	1	8(1	CARDINAL
gp-193	158	1	a., & listiani	ORG
gp-193	158	2	s. e.	PERSON
gp-193	158	3	2024	CARDINAL
gp-193	160	1	7(11	CARDINAL
gp-193	161	1	mulyana	GPE
gp-193	161	2	r.	NORP
gp-193	161	3	2025	CARDINAL
gp-193	162	1	lhoksumawe city	GPE
gp-193	163	1	8(1	CARDINAL
gp-193	163	2	953	CARDINAL
gp-193	164	1	a. s.	PERSON
gp-193	164	2	r.	PERSON
gp-193	164	3	2022	CARDINAL
gp-193	166	1	bappenas	PERSON
gp-193	166	2	5(2	DATE
gp-193	166	3	270	CARDINAL
gp-193	167	1	a.	PERSON
gp-193	167	2	2024	CARDINAL
gp-193	168	1	4.0	CARDINAL
gp-193	169	1	16(2	CARDINAL
gp-193	169	2	195	CARDINAL
gp-193	170	1	a. a.	PERSON
gp-193	170	2	2024	CARDINAL
gp-193	171	1	6	CARDINAL
gp-193	171	2	the era of indonesia's	DATE
gp-193	172	1	indonesian	NORP
gp-193	172	2	3(2	CARDINAL
gp-193	172	3	69	CARDINAL
gp-193	173	1	s. p.	PERSON
gp-193	173	2	2019	DATE
gp-193	175	1	yayasan ahmar	ORG
gp-193	175	2	indonesia	GPE
gp-193	176	1	american journal of economic and management business vol	ORG
gp-193	177	1	4 no.	CARDINAL
gp-193	177	2	3	CARDINAL
gp-193	177	3	246	CARDINAL
gp-193	177	4	setiawan	GPE
gp-193	177	5	r.	NORP
gp-193	177	6	rabbani	PERSON
gp-193	177	7	s. s.	PERSON
gp-193	177	8	saputra	GPE
gp-193	177	9	r., & fujilestari	ORG
gp-193	177	10	n. a.	PERSON
gp-193	177	11	2024	CARDINAL
gp-193	178	1	bekasi regency	GPE
gp-193	179	1	8(11	DATE
gp-193	180	1	setiyani	PERSON
gp-193	180	2	e. r.	PERSON
gp-193	180	3	r.	PERSON
gp-193	180	4	2021	CARDINAL
gp-193	182	1	jamanta: journal of unita accounting students	ORG
gp-193	182	2	1(2	CARDINAL
gp-193	182	3	72	CARDINAL
gp-193	183	1	syamsul	GPE
gp-193	183	2	s., & zuhroh	ORG
gp-193	183	3	s.	PERSON
gp-193	183	4	2021	CARDINAL
gp-193	184	1	indonesia	GPE
gp-193	184	2	5(1	CARDINAL
gp-193	184	3	1-10	CARDINAL
gp-193	185	1	b.	PERSON
gp-193	185	2	2024	CARDINAL
gp-193	187	1	jurispro	PERSON
gp-193	187	2	1(2	DATE
gp-193	187	3	1-11	CARDINAL
gp-193	188	1	2023	CARDINAL
gp-193	189	1	sungai landak village	ORG
gp-193	189	2	senyerang district	GPE
gp-193	189	3	tanjung jabung	GPE
gp-193	189	4	2020-2022	DATE
gp-193	189	5	uin	ORG
gp-193	189	6	saifuddin jambi	PERSON
gp-193	190	1	viona	PERSON
gp-193	190	2	j., & khairiyah	ORG
gp-193	191	1	2022	CARDINAL
gp-193	192	1	padang city government constraints	ORG
gp-193	193	1	1(1	CARDINAL
gp-193	193	2	22	CARDINAL
gp-193	194	1	wahyuningsih	PERSON
gp-193	194	2	anwar, k., & pinandita	PERSON
gp-193	194	3	m. k.	PERSON
gp-193	194	4	2024	DATE
gp-193	195	1	semarang state university	ORG
gp-193	196	1	covalue: journal of economics	ORG
gp-193	196	2	cooperatives & entrepreneurship	ORG
gp-193	197	1	annisa wigati	PERSON
gp-193	197	2	2025	CARDINAL
gp-193	197	3	first	ORDINAL
gp-193	197	4	ajemb	PERSON
gp-193	197	5	american journal of economic and management business	ORG