id	sid	eid	entity	type
gp-263	1	1	1578	CARDINAL
gp-263	1	2	american	NORP
gp-263	1	3	2835-5199	CARDINAL
gp-263	1	4	4 no.	CARDINAL
gp-263	1	5	9	CARDINAL
gp-263	1	6	september 2025	DATE
gp-263	1	7	indonesia	GPE
gp-263	1	8	dana irfana	PERSON
gp-263	1	9	hasanuddin	GPE
gp-263	1	10	indonesia	GPE
gp-263	1	11	recent years	DATE
gp-263	1	12	indonesia	GPE
gp-263	2	1	indonesia	GPE
gp-263	2	2	five	CARDINAL
gp-263	8	1	indonesia	GPE
gp-263	8	2	2025	CARDINAL
gp-263	8	3	puspasari & cris kuntadi	ORG
gp-263	8	4	2023	CARDINAL
gp-263	9	1	71	CARDINAL
gp-263	9	2	2010	DATE
gp-263	10	1	64	CARDINAL
gp-263	10	2	2013	DATE
gp-263	10	3	halim et al.	PERSON
gp-263	10	4	2020	DATE
gp-263	10	5	2021	CARDINAL
gp-263	11	1	santoso & riyadi	ORG
gp-263	11	2	2019	DATE
gp-263	11	3	wijaya et al.	PERSON
gp-263	11	4	2022	CARDINAL
gp-263	12	1	nurhadi & putri	ORG
gp-263	12	2	2023	CARDINAL
gp-263	14	1	haryanto & nugroho,	ORG
gp-263	14	2	2020	DATE
gp-263	14	3	2021	CARDINAL
gp-263	16	1	indonesia 1579	DATE
gp-263	16	2	saputra & wulandari	ORG
gp-263	16	3	2019	DATE
gp-263	17	1	indonesia	GPE
gp-263	17	2	rahayu & prasetyo	ORG
gp-263	17	3	2022	CARDINAL
gp-263	20	1	71	CARDINAL
gp-263	20	2	2010	DATE
gp-263	20	3	24 of 2005	DATE
gp-263	21	1	64	CARDINAL
gp-263	21	2	2013	DATE
gp-263	21	3	the 2015 fiscal year	DATE
gp-263	22	1	indonesia	GPE
gp-263	27	1	2020	DATE
gp-263	28	1	wijaya et al	PERSON
gp-263	28	2	2021	CARDINAL
gp-263	30	1	indonesia	GPE
gp-263	34	1	1580	CARDINAL
gp-263	34	2	indonesia	GPE
gp-263	37	1	five	CARDINAL
gp-263	38	1	khasanah & nilasari	ORG
gp-263	38	2	2023	CARDINAL
gp-263	38	3	2024	CARDINAL
gp-263	38	4	indonesian	NORP
gp-263	38	5	2013	DATE
gp-263	38	6	rosana & bharata	ORG
gp-263	38	7	2023	CARDINAL
gp-263	38	8	putra & varina	ORG
gp-263	38	9	2021	CARDINAL
gp-263	38	10	bengkulu city	GPE
gp-263	39	1	three	CARDINAL
gp-263	40	1	first	ORDINAL
gp-263	41	1	second	ORDINAL
gp-263	42	1	third	ORDINAL
gp-263	43	1	four	CARDINAL
gp-263	43	2	2010	DATE
gp-263	43	3	2024	CARDINAL
gp-263	46	1	five	CARDINAL
gp-263	47	1	71	CARDINAL
gp-263	47	2	2010	DATE
gp-263	47	3	64	CARDINAL
gp-263	47	4	2013	DATE
gp-263	48	1	khasanah	PERSON
gp-263	48	2	2023	CARDINAL
gp-263	49	1	putra	GPE
gp-263	49	2	2021	CARDINAL
gp-263	49	3	the bengkulu city literature review	ORG
gp-263	49	4	indonesia 1581	EVENT
gp-263	49	5	the 2015 fiscal year	DATE
gp-263	50	1	pranata	PERSON
gp-263	50	2	2024	CARDINAL
gp-263	52	1	three	CARDINAL
gp-263	53	1	khasanah	PERSON
gp-263	53	2	2023	CARDINAL
gp-263	54	1	bengkulu city	GPE
gp-263	54	2	putra	GPE
gp-263	54	3	2021	CARDINAL
gp-263	57	1	2013	DATE
gp-263	58	1	2024	CARDINAL
gp-263	61	1	rosana	ORG
gp-263	61	2	2023	CARDINAL
gp-263	64	1	2013	DATE
gp-263	65	1	indonesia 1582	DATE
gp-263	65	2	khasanah & nilasari	ORG
gp-263	65	3	2023	CARDINAL
gp-263	65	4	2024	DATE
gp-263	70	1	1	CARDINAL
gp-263	71	1	1	CARDINAL
gp-263	71	2	stuart & stuart	ORG
gp-263	71	3	2023	CARDINAL
gp-263	72	1	2	CARDINAL
gp-263	72	2	2024	CARDINAL
gp-263	72	3	indonesia	GPE
gp-263	72	4	3	CARDINAL
gp-263	72	5	2013	DATE
gp-263	72	6	4	CARDINAL
gp-263	72	7	rosana &	ORG
gp-263	72	8	2023	CARDINAL
gp-263	72	9	indonesia	GPE
gp-263	72	10	1583	DATE
gp-263	72	11	5	CARDINAL
gp-263	72	12	putra & varina	ORG
gp-263	72	13	2021	CARDINAL
gp-263	72	14	five	CARDINAL
gp-263	77	1	indonesia	GPE
gp-263	80	1	five	CARDINAL
gp-263	80	2	indonesia	GPE
gp-263	80	3	71	CARDINAL
gp-263	80	4	2010	DATE
gp-263	85	1	n.	PERSON
gp-263	85	2	ramdhani	GPE
gp-263	85	3	r., & susilo	ORG
gp-263	85	4	2021	CARDINAL
gp-263	86	1	indonesian	NORP
gp-263	87	1	19(3	DATE
gp-263	87	2	410	CARDINAL
gp-263	87	3	1584 427	DATE
gp-263	88	1	halim	PERSON
gp-263	88	2	a.	PERSON
gp-263	88	3	rahmawati	GPE
gp-263	88	4	d., & setiawan	ORG
gp-263	88	5	2020	DATE
gp-263	89	1	indonesian	NORP
gp-263	90	1	567–585	CARDINAL
gp-263	91	1	https://doi.org/10.1108/jpbafm06-2020-0091 haryanto	PERSON
gp-263	91	2	b., & nugroho	ORG
gp-263	91	3	2020	DATE
gp-263	92	1	indonesia	GPE
gp-263	93	1	asian journal of accounting research	ORG
gp-263	93	2	5(2	CARDINAL
gp-263	93	3	128–142	CARDINAL
gp-263	94	1	https://doi.org/10.1108/ajar-04-2020-0021 jannah	PERSON
gp-263	94	2	m.	PERSON
gp-263	94	3	haliah, h., & nirwana	ORG
gp-263	94	4	2025	DATE
gp-263	96	1	6(3	CARDINAL
gp-263	96	2	1067–1076	DATE
gp-263	97	1	khasanah	DATE
gp-263	97	2	a. p.	PERSON
gp-263	97	3	2023	CARDINAL
gp-263	98	1	implementasi standar	PERSON
gp-263	98	2	terhadap kualitas	PERSON
gp-263	98	3	laporan keuangan	PERSON
gp-263	98	4	pemerintah daerah	PERSON
gp-263	99	1	jurnal akuntansi dan keuangan	PERSON
gp-263	99	2	daerah	ORG
gp-263	99	3	15(1	CARDINAL
gp-263	100	1	nurhadi	GPE
gp-263	100	2	i., & putri	ORG
gp-263	100	3	a. r.	PERSON
gp-263	100	4	2023	CARDINAL
gp-263	101	1	indonesia	GPE
gp-263	102	1	international journal of public administration	ORG
gp-263	102	2	594–606	CARDINAL
gp-263	103	1	2024	CARDINAL
gp-263	104	1	standar akuntansi pemerintahan dan	PERSON
gp-263	104	2	indonesia	GPE
gp-263	105	1	jurnal administrasi	PERSON
gp-263	105	2	22(1	TIME
gp-263	105	3	10–25	CARDINAL
gp-263	105	4	d., & wibowo	ORG
gp-263	105	5	a.	PERSON
gp-263	105	6	2021	CARDINAL
gp-263	107	1	11(3	CARDINAL
gp-263	107	2	412–431	CARDINAL
gp-263	108	1	https://doi.org/10.1108/jaee-03-2021-0065 puspasari	PERSON
gp-263	108	2	l., & cris kuntadi	ORG
gp-263	109	1	2023	CARDINAL
gp-263	111	1	4(1	CARDINAL
gp-263	111	2	1–16	CARDINAL
gp-263	112	1	putra	GPE
gp-263	112	2	s. a.	PERSON
gp-263	112	3	& varina	GPE
gp-263	112	4	r. j.	PERSON
gp-263	112	5	2021	CARDINAL
gp-263	113	1	implementasi standar akuntansi	PERSON
gp-263	113	2	dalam penyusunan laporan keuangan	PERSON
gp-263	113	3	daerah kota	PERSON
gp-263	114	1	jurnal terapan	PERSON
gp-263	114	2	pemerintahan minangkabau	PERSON
gp-263	114	3	1(2	DATE
gp-263	114	4	85–98	CARDINAL
gp-263	115	1	s., & prasetyo	ORG
gp-263	115	2	a.	PERSON
gp-263	115	3	2022	CARDINAL
gp-263	117	1	22(1	TIME
gp-263	117	2	123–140	CARDINAL
gp-263	118	1	l., & bharata	ORG
gp-263	118	2	r. w.	PERSON
gp-263	118	3	2023	CARDINAL
gp-263	119	1	implementasi standar akuntansi	PERSON
gp-263	119	2	terhadap kualitas	PERSON
gp-263	119	3	penyajian	NORP
gp-263	119	4	laporan keuangan	PERSON
gp-263	120	1	jurnalku	PERSON
gp-263	120	2	3(1	CARDINAL
gp-263	120	3	23–26	CARDINAL
gp-263	120	4	santoso, h., & riyadi	ORG
gp-263	120	5	s.	PERSON
gp-263	120	6	2019	DATE
gp-263	121	1	indonesia	GPE
gp-263	122	1	595–612	CARDINAL
gp-263	124	1	indonesia 1585	DATE
gp-263	124	2	saputra	GPE
gp-263	124	3	i., & wulandari	ORG
gp-263	124	4	f.	PERSON
gp-263	124	5	2019	DATE
gp-263	125	1	indonesia	GPE
gp-263	126	1	international journal of public sector	ORG
gp-263	126	2	5(4	CARDINAL
gp-263	126	3	311–327	CARDINAL
gp-263	127	1	https://doi.org/10.1504/ijpspm.2019.105987 tarigan	PERSON
gp-263	127	2	e. p. a.	PERSON
gp-263	127	3	2013	DATE
gp-263	128	1	standar akuntansi pemerintahan dalam mewujudkan	PERSON
gp-263	128	2	dan transparansi pengelolaan	PERSON
gp-263	128	3	daerah	ORG
gp-263	129	1	jurnal kebijakan	PERSON
gp-263	129	2	dan administrasi publik	PERSON
gp-263	129	3	17(1	CARDINAL
gp-263	129	4	29–34	CARDINAL
gp-263	130	1	wijaya	PERSON
gp-263	130	2	m., hidayat	PERSON
gp-263	130	3	t., & pranoto	ORG
gp-263	130	4	2022	CARDINAL
gp-263	131	1	indonesian	NORP
gp-263	132	1	42(6	CARDINAL
gp-263	132	2	455	CARDINAL
gp-263	132	3	464	CARDINAL
gp-263	133	1	https://doi.org/10.1080/09540962.2022.2078765	ORG
gp-263	134	1	dana irfana	PERSON
gp-263	134	2	2025	CARDINAL
gp-263	134	3	first	ORDINAL
gp-263	134	4	ajemb	PERSON
gp-263	134	5	american journal of economic and management business	ORG