id	sid	tid	token	lemma	pos
gp-193	1	1	238	238	NUM
gp-193	1	2	american	american	ADJ
gp-193	1	3	journal	journal	NOUN
gp-193	1	4	of	of	ADP
gp-193	1	5	economic	economic	ADJ
gp-193	1	6	and	and	CCONJ
gp-193	1	7	management	management	NOUN
gp-193	1	8	business	business	NOUN
gp-193	1	9	e	e	NOUN
gp-193	1	10	-	-	NOUN
gp-193	1	11	issn	issn	ADJ
gp-193	1	12	:	:	PUNCT
gp-193	1	13	2835	2835	NUM
gp-193	1	14	-	-	SYM
gp-193	1	15	5199	5199	NUM
gp-193	1	16	vol	vol	NOUN
gp-193	1	17	.	.	PROPN
gp-193	1	18	4	4	NUM
gp-193	1	19	no	no	NOUN
gp-193	1	20	.	.	NOUN
gp-193	1	21	3	3	NUM
gp-193	1	22	march	march	NOUN
gp-193	1	23	2025	2025	NUM
gp-193	1	24	the	the	DET
gp-193	1	25	role	role	NOUN
gp-193	1	26	of	of	ADP
gp-193	1	27	public	public	ADJ
gp-193	1	28	sector	sector	NOUN
gp-193	1	29	financial	financial	ADJ
gp-193	1	30	management	management	NOUN
gp-193	1	31	in	in	ADP
gp-193	1	32	supporting	support	VERB
gp-193	1	33	the	the	DET
gp-193	1	34	implementation	implementation	NOUN
gp-193	1	35	of	of	ADP
gp-193	1	36	the	the	DET
gp-193	1	37	2020	2020	NUM
gp-193	1	38	-	-	SYM
gp-193	1	39	2024	2024	NUM
gp-193	1	40	rpjmn	rpjmn	NOUN
gp-193	1	41	program	program	NOUN
gp-193	1	42	annisa	annisa	ADP
gp-193	1	43	wigati	wigati	NOUN
gp-193	1	44	,	,	PUNCT
gp-193	1	45	achmad	achmad	PROPN
gp-193	1	46	fadjar	fadjar	PROPN
gp-193	1	47	universitas	universita	NOUN
gp-193	1	48	widyatama	widyatama	NOUN
gp-193	1	49	,	,	PUNCT
gp-193	1	50	indonesia	indonesia	PROPN
gp-193	1	51	emails	email	NOUN
gp-193	1	52	:	:	PUNCT
gp-193	1	53	annisa.wigati@widyatama.ac.id	annisa.wigati@widyatama.ac.id	NUM
gp-193	1	54	,	,	PUNCT
gp-193	1	55	achmad.fadjar@widyatama.ac.id	achmad.fadjar@widyatama.ac.id	NUM
gp-193	1	56	abstract	abstract	ADJ
gp-193	1	57	public	public	ADJ
gp-193	1	58	sector	sector	NOUN
gp-193	1	59	financial	financial	ADJ
gp-193	1	60	management	management	NOUN
gp-193	1	61	has	have	VERB
gp-193	1	62	an	an	DET
gp-193	1	63	important	important	ADJ
gp-193	1	64	role	role	NOUN
gp-193	1	65	in	in	ADP
gp-193	1	66	ensuring	ensure	VERB
gp-193	1	67	the	the	DET
gp-193	1	68	effectiveness	effectiveness	NOUN
gp-193	1	69	of	of	ADP
gp-193	1	70	budget	budget	NOUN
gp-193	1	71	utilization	utilization	NOUN
gp-193	1	72	to	to	PART
gp-193	1	73	support	support	VERB
gp-193	1	74	the	the	DET
gp-193	1	75	achievement	achievement	NOUN
gp-193	1	76	of	of	ADP
gp-193	1	77	targets	target	NOUN
gp-193	1	78	given	give	VERB
gp-193	1	79	by	by	ADP
gp-193	1	80	the	the	DET
gp-193	1	81	government	government	NOUN
gp-193	1	82	.	.	PUNCT
gp-193	2	1	the	the	DET
gp-193	2	2	2020	2020	NUM
gp-193	2	3	-	-	SYM
gp-193	2	4	2024	2024	NUM
gp-193	2	5	national	national	ADJ
gp-193	2	6	medium	medium	ADJ
gp-193	2	7	-	-	PUNCT
gp-193	2	8	term	term	NOUN
gp-193	2	9	development	development	NOUN
gp-193	2	10	plan	plan	NOUN
gp-193	2	11	is	be	AUX
gp-193	2	12	a	a	DET
gp-193	2	13	strategic	strategic	ADJ
gp-193	2	14	document	document	NOUN
gp-193	2	15	that	that	PRON
gp-193	2	16	serves	serve	VERB
gp-193	2	17	as	as	ADP
gp-193	2	18	the	the	DET
gp-193	2	19	main	main	ADJ
gp-193	2	20	guideline	guideline	NOUN
gp-193	2	21	for	for	ADP
gp-193	2	22	implementing	implement	VERB
gp-193	2	23	national	national	ADJ
gp-193	2	24	development	development	NOUN
gp-193	2	25	.	.	PUNCT
gp-193	3	1	good	good	ADJ
gp-193	3	2	financial	financial	ADJ
gp-193	3	3	management	management	NOUN
gp-193	3	4	can	can	AUX
gp-193	3	5	increase	increase	VERB
gp-193	3	6	effectiveness	effectiveness	NOUN
gp-193	3	7	and	and	CCONJ
gp-193	3	8	efficiency	efficiency	NOUN
gp-193	3	9	in	in	ADP
gp-193	3	10	the	the	DET
gp-193	3	11	utilization	utilization	NOUN
gp-193	3	12	of	of	ADP
gp-193	3	13	available	available	ADJ
gp-193	3	14	resources	resource	NOUN
gp-193	3	15	so	so	SCONJ
gp-193	3	16	that	that	SCONJ
gp-193	3	17	development	development	NOUN
gp-193	3	18	goals	goal	NOUN
gp-193	3	19	can	can	AUX
gp-193	3	20	be	be	AUX
gp-193	3	21	achieved	achieve	VERB
gp-193	3	22	optimally	optimally	ADV
gp-193	3	23	.	.	PUNCT
gp-193	4	1	this	this	DET
gp-193	4	2	study	study	NOUN
gp-193	4	3	aims	aim	VERB
gp-193	4	4	to	to	PART
gp-193	4	5	analyze	analyze	VERB
gp-193	4	6	the	the	DET
gp-193	4	7	role	role	NOUN
gp-193	4	8	of	of	ADP
gp-193	4	9	public	public	ADJ
gp-193	4	10	sector	sector	NOUN
gp-193	4	11	financial	financial	ADJ
gp-193	4	12	management	management	NOUN
gp-193	4	13	in	in	ADP
gp-193	4	14	supporting	support	VERB
gp-193	4	15	the	the	DET
gp-193	4	16	implementation	implementation	NOUN
gp-193	4	17	of	of	ADP
gp-193	4	18	the	the	DET
gp-193	4	19	2020	2020	NUM
gp-193	4	20	-	-	SYM
gp-193	4	21	2024	2024	NUM
gp-193	4	22	rpjmn	rpjmn	NOUN
gp-193	4	23	program	program	NOUN
gp-193	4	24	.	.	PUNCT
gp-193	5	1	the	the	DET
gp-193	5	2	method	method	NOUN
gp-193	5	3	used	use	VERB
gp-193	5	4	is	be	AUX
gp-193	5	5	descriptive	descriptive	ADJ
gp-193	5	6	qualitative	qualitative	ADJ
gp-193	5	7	research	research	NOUN
gp-193	5	8	with	with	ADP
gp-193	5	9	data	datum	NOUN
gp-193	5	10	collection	collection	NOUN
gp-193	5	11	techniques	technique	NOUN
gp-193	5	12	through	through	ADP
gp-193	5	13	literature	literature	NOUN
gp-193	5	14	study	study	NOUN
gp-193	5	15	.	.	PUNCT
gp-193	6	1	data	datum	NOUN
gp-193	6	2	analysis	analysis	NOUN
gp-193	6	3	is	be	AUX
gp-193	6	4	carried	carry	VERB
gp-193	6	5	out	out	ADP
gp-193	6	6	through	through	ADP
gp-193	6	7	the	the	DET
gp-193	6	8	stages	stage	NOUN
gp-193	6	9	of	of	ADP
gp-193	6	10	filtering	filter	VERB
gp-193	6	11	,	,	PUNCT
gp-193	6	12	presenting	presenting	NOUN
gp-193	6	13	,	,	PUNCT
gp-193	6	14	and	and	CCONJ
gp-193	6	15	drawing	draw	VERB
gp-193	6	16	conclusions	conclusion	NOUN
gp-193	6	17	.	.	PUNCT
gp-193	7	1	the	the	DET
gp-193	7	2	results	result	NOUN
gp-193	7	3	show	show	VERB
gp-193	7	4	that	that	SCONJ
gp-193	7	5	the	the	DET
gp-193	7	6	implementation	implementation	NOUN
gp-193	7	7	of	of	ADP
gp-193	7	8	public	public	ADJ
gp-193	7	9	sector	sector	NOUN
gp-193	7	10	financial	financial	ADJ
gp-193	7	11	management	management	NOUN
gp-193	7	12	functions	function	NOUN
gp-193	7	13	,	,	PUNCT
gp-193	7	14	such	such	ADJ
gp-193	7	15	as	as	ADP
gp-193	7	16	planning	planning	NOUN
gp-193	7	17	,	,	PUNCT
gp-193	7	18	budgeting	budgeting	NOUN
gp-193	7	19	,	,	PUNCT
gp-193	7	20	implementation	implementation	NOUN
gp-193	7	21	,	,	PUNCT
gp-193	7	22	supervision	supervision	NOUN
gp-193	7	23	,	,	PUNCT
gp-193	7	24	and	and	CCONJ
gp-193	7	25	evaluation	evaluation	NOUN
gp-193	7	26	,	,	PUNCT
gp-193	7	27	contributes	contribute	VERB
gp-193	7	28	to	to	ADP
gp-193	7	29	improving	improve	VERB
gp-193	7	30	the	the	DET
gp-193	7	31	effectiveness	effectiveness	NOUN
gp-193	7	32	of	of	ADP
gp-193	7	33	budget	budget	NOUN
gp-193	7	34	use	use	NOUN
gp-193	7	35	and	and	CCONJ
gp-193	7	36	preventing	prevent	VERB
gp-193	7	37	waste	waste	NOUN
gp-193	7	38	and	and	CCONJ
gp-193	7	39	irregularities	irregularity	NOUN
gp-193	7	40	.	.	PUNCT
gp-193	8	1	in	in	ADP
gp-193	8	2	addition	addition	NOUN
gp-193	8	3	,	,	PUNCT
gp-193	8	4	transparency	transparency	NOUN
gp-193	8	5	and	and	CCONJ
gp-193	8	6	accountability	accountability	NOUN
gp-193	8	7	in	in	ADP
gp-193	8	8	public	public	ADJ
gp-193	8	9	financial	financial	ADJ
gp-193	8	10	management	management	NOUN
gp-193	8	11	are	be	AUX
gp-193	8	12	key	key	ADJ
gp-193	8	13	factors	factor	NOUN
gp-193	8	14	in	in	ADP
gp-193	8	15	supporting	support	VERB
gp-193	8	16	the	the	DET
gp-193	8	17	successful	successful	ADJ
gp-193	8	18	implementation	implementation	NOUN
gp-193	8	19	of	of	ADP
gp-193	8	20	rpjmn	rpjmn	NOUN
gp-193	8	21	programs	program	NOUN
gp-193	8	22	.	.	PUNCT
gp-193	9	1	therefore	therefore	ADV
gp-193	9	2	,	,	PUNCT
gp-193	9	3	capacity	capacity	NOUN
gp-193	9	4	building	building	NOUN
gp-193	9	5	and	and	CCONJ
gp-193	9	6	the	the	DET
gp-193	9	7	development	development	NOUN
gp-193	9	8	of	of	ADP
gp-193	9	9	a	a	DET
gp-193	9	10	more	more	ADV
gp-193	9	11	transparent	transparent	ADJ
gp-193	9	12	and	and	CCONJ
gp-193	9	13	accountable	accountable	ADJ
gp-193	9	14	financial	financial	ADJ
gp-193	9	15	management	management	NOUN
gp-193	9	16	system	system	NOUN
gp-193	9	17	need	need	VERB
gp-193	9	18	to	to	PART
gp-193	9	19	continue	continue	VERB
gp-193	9	20	to	to	PART
gp-193	9	21	ensure	ensure	VERB
gp-193	9	22	the	the	DET
gp-193	9	23	achievement	achievement	NOUN
gp-193	9	24	of	of	ADP
gp-193	9	25	development	development	NOUN
gp-193	9	26	goals	goal	NOUN
gp-193	9	27	in	in	ADP
gp-193	9	28	the	the	DET
gp-193	9	29	next	next	ADJ
gp-193	9	30	period	period	NOUN
gp-193	9	31	.	.	PUNCT
gp-193	10	1	keywords	keyword	NOUN
gp-193	10	2	:	:	PUNCT
gp-193	10	3	financial	financial	ADJ
gp-193	10	4	management	management	NOUN
gp-193	10	5	,	,	PUNCT
gp-193	10	6	public	public	ADJ
gp-193	10	7	sector	sector	NOUN
gp-193	10	8	,	,	PUNCT
gp-193	10	9	local	local	ADJ
gp-193	10	10	government	government	NOUN
gp-193	10	11	,	,	PUNCT
gp-193	10	12	rpjmn	rpjmn	NOUN
gp-193	10	13	2020	2020	NUM
gp-193	10	14	-	-	SYM
gp-193	10	15	2045	2045	NUM
gp-193	10	16	program	program	NOUN
gp-193	10	17	.	.	PUNCT
gp-193	11	1	introduction	introduction	NOUN
gp-193	11	2	the	the	DET
gp-193	11	3	2020	2020	NUM
gp-193	11	4	-	-	SYM
gp-193	11	5	2024	2024	NUM
gp-193	11	6	national	national	ADJ
gp-193	11	7	medium	medium	ADJ
gp-193	11	8	-	-	PUNCT
gp-193	11	9	term	term	NOUN
gp-193	11	10	development	development	NOUN
gp-193	11	11	plan	plan	NOUN
gp-193	11	12	is	be	AUX
gp-193	11	13	a	a	DET
gp-193	11	14	strategic	strategic	ADJ
gp-193	11	15	planning	planning	NOUN
gp-193	11	16	document	document	NOUN
gp-193	11	17	that	that	PRON
gp-193	11	18	serves	serve	VERB
gp-193	11	19	as	as	ADP
gp-193	11	20	the	the	DET
gp-193	11	21	main	main	ADJ
gp-193	11	22	guideline	guideline	NOUN
gp-193	11	23	for	for	ADP
gp-193	11	24	the	the	DET
gp-193	11	25	implementation	implementation	NOUN
gp-193	11	26	of	of	ADP
gp-193	11	27	national	national	ADJ
gp-193	11	28	development	development	NOUN
gp-193	11	29	.	.	PUNCT
gp-193	12	1	this	this	DET
gp-193	12	2	document	document	NOUN
gp-193	12	3	is	be	AUX
gp-193	12	4	compiled	compile	VERB
gp-193	12	5	in	in	ADP
gp-193	12	6	presidential	presidential	ADJ
gp-193	12	7	regulation	regulation	NOUN
gp-193	12	8	of	of	ADP
gp-193	12	9	the	the	DET
gp-193	12	10	republic	republic	NOUN
gp-193	12	11	of	of	ADP
gp-193	12	12	indonesia	indonesia	PROPN
gp-193	12	13	number	number	NOUN
gp-193	12	14	18	18	NUM
gp-193	12	15	of	of	ADP
gp-193	12	16	2020	2020	NUM
gp-193	12	17	,	,	PUNCT
gp-193	12	18	which	which	PRON
gp-193	12	19	outlines	outline	VERB
gp-193	12	20	the	the	DET
gp-193	12	21	direction	direction	NOUN
gp-193	12	22	of	of	ADP
gp-193	12	23	development	development	NOUN
gp-193	12	24	policies	policy	NOUN
gp-193	12	25	and	and	CCONJ
gp-193	12	26	strategies	strategy	NOUN
gp-193	12	27	over	over	ADP
gp-193	12	28	a	a	DET
gp-193	12	29	five	five	NUM
gp-193	12	30	-	-	PUNCT
gp-193	12	31	year	year	NOUN
gp-193	12	32	period	period	NOUN
gp-193	12	33	.	.	PUNCT
gp-193	13	1	one	one	NUM
gp-193	13	2	of	of	ADP
gp-193	13	3	the	the	DET
gp-193	13	4	national	national	ADJ
gp-193	13	5	priorities	priority	NOUN
gp-193	13	6	listed	list	VERB
gp-193	13	7	in	in	ADP
gp-193	13	8	the	the	DET
gp-193	13	9	2020	2020	NUM
gp-193	13	10	-	-	SYM
gp-193	13	11	2024	2024	NUM
gp-193	13	12	rpjmn	rpjmn	NOUN
gp-193	13	13	is	be	AUX
gp-193	13	14	to	to	PART
gp-193	13	15	strengthen	strengthen	VERB
gp-193	13	16	political	political	ADJ
gp-193	13	17	stability	stability	NOUN
gp-193	13	18	,	,	PUNCT
gp-193	13	19	law	law	NOUN
gp-193	13	20	,	,	PUNCT
gp-193	13	21	defense	defense	NOUN
gp-193	13	22	,	,	PUNCT
gp-193	13	23	and	and	CCONJ
gp-193	13	24	security	security	NOUN
gp-193	13	25	(	(	PUNCT
gp-193	13	26	polhukhankam	polhukhankam	NOUN
gp-193	13	27	)	)	PUNCT
gp-193	13	28	and	and	CCONJ
gp-193	13	29	encourage	encourage	VERB
gp-193	13	30	the	the	DET
gp-193	13	31	transformation	transformation	NOUN
gp-193	13	32	of	of	ADP
gp-193	13	33	public	public	ADJ
gp-193	13	34	services	service	NOUN
gp-193	13	35	as	as	ADP
gp-193	13	36	part	part	NOUN
gp-193	13	37	of	of	ADP
gp-193	13	38	efforts	effort	NOUN
gp-193	13	39	to	to	PART
gp-193	13	40	create	create	VERB
gp-193	13	41	an	an	DET
gp-193	13	42	effective	effective	ADJ
gp-193	13	43	and	and	CCONJ
gp-193	13	44	efficient	efficient	ADJ
gp-193	13	45	government	government	NOUN
gp-193	13	46	(	(	PUNCT
gp-193	13	47	pambudi	pambudi	PROPN
gp-193	13	48	&	&	CCONJ
gp-193	13	49	hidayat	hidayat	PROPN
gp-193	13	50	,	,	PUNCT
gp-193	13	51	2022	2022	NUM
gp-193	13	52	)	)	PUNCT
gp-193	13	53	.	.	PUNCT
gp-193	14	1	the	the	DET
gp-193	14	2	successful	successful	ADJ
gp-193	14	3	implementation	implementation	NOUN
gp-193	14	4	of	of	ADP
gp-193	14	5	the	the	DET
gp-193	14	6	highly	highly	ADV
gp-193	14	7	dependent	dependent	ADJ
gp-193	14	8	on	on	ADP
gp-193	14	9	the	the	DET
gp-193	14	10	effectiveness	effectiveness	NOUN
gp-193	14	11	of	of	ADP
gp-193	14	12	public	public	ADJ
gp-193	14	13	sector	sector	NOUN
gp-193	14	14	financial	financial	ADJ
gp-193	14	15	management	management	NOUN
gp-193	14	16	.	.	PUNCT
gp-193	15	1	good	good	ADJ
gp-193	15	2	financial	financial	ADJ
gp-193	15	3	management	management	NOUN
gp-193	15	4	is	be	AUX
gp-193	15	5	a	a	DET
gp-193	15	6	key	key	ADJ
gp-193	15	7	factor	factor	NOUN
gp-193	15	8	in	in	ADP
gp-193	15	9	ensuring	ensure	VERB
gp-193	15	10	that	that	SCONJ
gp-193	15	11	available	available	ADJ
gp-193	15	12	resources	resource	NOUN
gp-193	15	13	can	can	AUX
gp-193	15	14	be	be	AUX
gp-193	15	15	used	use	VERB
gp-193	15	16	optimally	optimally	ADV
gp-193	15	17	to	to	PART
gp-193	15	18	achieve	achieve	VERB
gp-193	15	19	various	various	ADJ
gp-193	15	20	development	development	NOUN
gp-193	15	21	goals	goal	NOUN
gp-193	15	22	(	(	PUNCT
gp-193	15	23	ilat	ilat	NOUN
gp-193	15	24	,	,	PUNCT
gp-193	15	25	2016	2016	NUM
gp-193	15	26	)	)	PUNCT
gp-193	15	27	.	.	PUNCT
gp-193	16	1	efficient	efficient	ADJ
gp-193	16	2	financial	financial	ADJ
gp-193	16	3	management	management	NOUN
gp-193	16	4	will	will	AUX
gp-193	16	5	support	support	VERB
gp-193	16	6	the	the	DET
gp-193	16	7	improvement	improvement	NOUN
gp-193	16	8	of	of	ADP
gp-193	16	9	people	people	NOUN
gp-193	16	10	's	's	PART
gp-193	16	11	welfare	welfare	NOUN
gp-193	16	12	,	,	PUNCT
gp-193	16	13	encourage	encourage	VERB
gp-193	16	14	sustainable	sustainable	ADJ
gp-193	16	15	annisa	annisa	NOUN
gp-193	16	16	wigati	wigati	NOUN
gp-193	16	17	239	239	NUM
gp-193	16	18	economic	economic	ADJ
gp-193	16	19	growth	growth	NOUN
gp-193	16	20	,	,	PUNCT
gp-193	16	21	and	and	CCONJ
gp-193	16	22	ensure	ensure	VERB
gp-193	16	23	equitable	equitable	ADJ
gp-193	16	24	development	development	NOUN
gp-193	16	25	in	in	ADP
gp-193	16	26	various	various	ADJ
gp-193	16	27	sectors	sector	NOUN
gp-193	16	28	and	and	CCONJ
gp-193	16	29	regions	region	NOUN
gp-193	16	30	(	(	PUNCT
gp-193	16	31	kurniawan	kurniawan	NOUN
gp-193	16	32	,	,	PUNCT
gp-193	16	33	2024	2024	NUM
gp-193	16	34	)	)	PUNCT
gp-193	16	35	.	.	PUNCT
gp-193	17	1	development	development	NOUN
gp-193	17	2	funding	funding	NOUN
gp-193	17	3	and	and	CCONJ
gp-193	17	4	the	the	DET
gp-193	17	5	allocation	allocation	NOUN
gp-193	17	6	of	of	ADP
gp-193	17	7	the	the	DET
gp-193	17	8	state	state	NOUN
gp-193	17	9	budget	budget	NOUN
gp-193	17	10	in	in	ADP
gp-193	17	11	indonesia	indonesia	PROPN
gp-193	17	12	are	be	AUX
gp-193	17	13	always	always	ADV
gp-193	17	14	directed	direct	VERB
gp-193	17	15	at	at	ADP
gp-193	17	16	realizing	realize	VERB
gp-193	17	17	people	people	NOUN
gp-193	17	18	's	's	PART
gp-193	17	19	welfare	welfare	NOUN
gp-193	17	20	,	,	PUNCT
gp-193	17	21	as	as	SCONJ
gp-193	17	22	mandated	mandate	VERB
gp-193	17	23	in	in	ADP
gp-193	17	24	article	article	NOUN
gp-193	17	25	23	23	NUM
gp-193	17	26	paragraph	paragraph	NOUN
gp-193	17	27	1	1	NUM
gp-193	17	28	of	of	ADP
gp-193	17	29	the	the	DET
gp-193	17	30	1945	1945	NUM
gp-193	17	31	constitution	constitution	NOUN
gp-193	17	32	.	.	PUNCT
gp-193	18	1	however	however	ADV
gp-193	18	2	,	,	PUNCT
gp-193	18	3	in	in	ADP
gp-193	18	4	practice	practice	NOUN
gp-193	18	5	,	,	PUNCT
gp-193	18	6	the	the	DET
gp-193	18	7	implementation	implementation	NOUN
gp-193	18	8	of	of	ADP
gp-193	18	9	regional	regional	ADJ
gp-193	18	10	finance	finance	NOUN
gp-193	18	11	still	still	ADV
gp-193	18	12	faces	face	VERB
gp-193	18	13	various	various	ADJ
gp-193	18	14	challenges	challenge	NOUN
gp-193	18	15	,	,	PUNCT
gp-193	18	16	especially	especially	ADV
gp-193	18	17	related	relate	VERB
gp-193	18	18	to	to	ADP
gp-193	18	19	the	the	DET
gp-193	18	20	low	low	ADJ
gp-193	18	21	quality	quality	NOUN
gp-193	18	22	of	of	ADP
gp-193	18	23	regional	regional	ADJ
gp-193	18	24	spending	spending	NOUN
gp-193	18	25	.	.	PUNCT
gp-193	19	1	some	some	PRON
gp-193	19	2	of	of	ADP
gp-193	19	3	the	the	DET
gp-193	19	4	obstacles	obstacle	NOUN
gp-193	19	5	that	that	PRON
gp-193	19	6	often	often	ADV
gp-193	19	7	occur	occur	VERB
gp-193	19	8	in	in	ADP
gp-193	19	9	the	the	DET
gp-193	19	10	implementation	implementation	NOUN
gp-193	19	11	of	of	ADP
gp-193	19	12	the	the	DET
gp-193	19	13	regional	regional	ADJ
gp-193	19	14	budget	budget	NOUN
gp-193	19	15	include	include	VERB
gp-193	19	16	delays	delay	NOUN
gp-193	19	17	in	in	ADP
gp-193	19	18	the	the	DET
gp-193	19	19	stipulation	stipulation	NOUN
gp-193	19	20	of	of	ADP
gp-193	19	21	the	the	DET
gp-193	19	22	apbd	apbd	NOUN
gp-193	19	23	,	,	PUNCT
gp-193	19	24	a	a	DET
gp-193	19	25	less	less	ADJ
gp-193	19	26	-	-	PUNCT
gp-193	19	27	than	than	ADP
gp-193	19	28	-	-	PUNCT
gp-193	19	29	ideal	ideal	ADJ
gp-193	19	30	budget	budget	NOUN
gp-193	19	31	structure	structure	NOUN
gp-193	19	32	,	,	PUNCT
gp-193	19	33	and	and	CCONJ
gp-193	19	34	the	the	DET
gp-193	19	35	absorption	absorption	NOUN
gp-193	19	36	of	of	ADP
gp-193	19	37	expenditures	expenditure	NOUN
gp-193	19	38	that	that	PRON
gp-193	19	39	tend	tend	VERB
gp-193	19	40	to	to	PART
gp-193	19	41	be	be	AUX
gp-193	19	42	slow	slow	ADJ
gp-193	19	43	.	.	PUNCT
gp-193	20	1	in	in	ADP
gp-193	20	2	addition	addition	NOUN
gp-193	20	3	,	,	PUNCT
gp-193	20	4	many	many	ADJ
gp-193	20	5	regions	region	NOUN
gp-193	20	6	still	still	ADV
gp-193	20	7	have	have	VERB
gp-193	20	8	idle	idle	ADJ
gp-193	20	9	funds	fund	NOUN
gp-193	20	10	,	,	PUNCT
gp-193	20	11	which	which	PRON
gp-193	20	12	are	be	AUX
gp-193	20	13	funds	fund	NOUN
gp-193	20	14	that	that	PRON
gp-193	20	15	are	be	AUX
gp-193	20	16	not	not	PART
gp-193	20	17	used	use	VERB
gp-193	20	18	optimally	optimally	ADV
gp-193	20	19	in	in	ADP
gp-193	20	20	public	public	ADJ
gp-193	20	21	spending	spending	NOUN
gp-193	20	22	.	.	PUNCT
gp-193	21	1	administrative	administrative	ADJ
gp-193	21	2	constraints	constraint	NOUN
gp-193	21	3	in	in	ADP
gp-193	21	4	regional	regional	ADJ
gp-193	21	5	financial	financial	ADJ
gp-193	21	6	management	management	NOUN
gp-193	21	7	are	be	AUX
gp-193	21	8	also	also	ADV
gp-193	21	9	a	a	DET
gp-193	21	10	significant	significant	ADJ
gp-193	21	11	problem	problem	NOUN
gp-193	21	12	,	,	PUNCT
gp-193	21	13	which	which	PRON
gp-193	21	14	is	be	AUX
gp-193	21	15	reflected	reflect	VERB
gp-193	21	16	in	in	ADP
gp-193	21	17	the	the	DET
gp-193	21	18	number	number	NOUN
gp-193	21	19	of	of	ADP
gp-193	21	20	regions	region	NOUN
gp-193	21	21	that	that	PRON
gp-193	21	22	receive	receive	VERB
gp-193	21	23	unfavorable	unfavorable	ADJ
gp-193	21	24	opinions	opinion	NOUN
gp-193	21	25	from	from	ADP
gp-193	21	26	the	the	DET
gp-193	21	27	supreme	supreme	PROPN
gp-193	21	28	audit	audit	PROPN
gp-193	21	29	agency	agency	NOUN
gp-193	21	30	in	in	ADP
gp-193	21	31	their	their	PRON
gp-193	21	32	financial	financial	ADJ
gp-193	21	33	management	management	NOUN
gp-193	21	34	audits	audits	NOUN
gp-193	21	35	(	(	PUNCT
gp-193	21	36	abidin	abidin	PROPN
gp-193	21	37	,	,	PUNCT
gp-193	21	38	2015	2015	NUM
gp-193	21	39	)	)	PUNCT
gp-193	21	40	.	.	PUNCT
gp-193	22	1	in	in	ADP
gp-193	22	2	this	this	DET
gp-193	22	3	challenge	challenge	NOUN
gp-193	22	4	,	,	PUNCT
gp-193	22	5	public	public	ADJ
gp-193	22	6	sector	sector	NOUN
gp-193	22	7	financial	financial	ADJ
gp-193	22	8	management	management	NOUN
gp-193	22	9	has	have	VERB
gp-193	22	10	a	a	DET
gp-193	22	11	very	very	ADV
gp-193	22	12	important	important	ADJ
gp-193	22	13	role	role	NOUN
gp-193	22	14	to	to	PART
gp-193	22	15	play	play	VERB
gp-193	22	16	in	in	ADP
gp-193	22	17	ensuring	ensure	VERB
gp-193	22	18	the	the	DET
gp-193	22	19	effective	effective	ADJ
gp-193	22	20	use	use	NOUN
gp-193	22	21	of	of	ADP
gp-193	22	22	the	the	DET
gp-193	22	23	budget	budget	NOUN
gp-193	22	24	.	.	PUNCT
gp-193	23	1	based	base	VERB
gp-193	23	2	on	on	ADP
gp-193	23	3	the	the	DET
gp-193	23	4	minister	minister	NOUN
gp-193	23	5	of	of	ADP
gp-193	23	6	home	home	NOUN
gp-193	23	7	affairs	affair	NOUN
gp-193	23	8	regulation	regulation	NOUN
gp-193	23	9	no	no	NOUN
gp-193	23	10	.	.	NOUN
gp-193	23	11	113/2014	113/2014	NUM
gp-193	23	12	,	,	PUNCT
gp-193	23	13	village	village	NOUN
gp-193	23	14	finances	finance	NOUN
gp-193	23	15	are	be	AUX
gp-193	23	16	the	the	DET
gp-193	23	17	rights	right	NOUN
gp-193	23	18	and	and	CCONJ
gp-193	23	19	obligations	obligation	NOUN
gp-193	23	20	of	of	ADP
gp-193	23	21	the	the	DET
gp-193	23	22	village	village	NOUN
gp-193	23	23	that	that	PRON
gp-193	23	24	can	can	AUX
gp-193	23	25	be	be	AUX
gp-193	23	26	valued	value	VERB
gp-193	23	27	in	in	ADP
gp-193	23	28	the	the	DET
gp-193	23	29	form	form	NOUN
gp-193	23	30	of	of	ADP
gp-193	23	31	money	money	NOUN
gp-193	23	32	or	or	CCONJ
gp-193	23	33	goods	good	NOUN
gp-193	23	34	and	and	CCONJ
gp-193	23	35	are	be	AUX
gp-193	23	36	related	relate	VERB
gp-193	23	37	to	to	ADP
gp-193	23	38	the	the	DET
gp-193	23	39	implementation	implementation	NOUN
gp-193	23	40	of	of	ADP
gp-193	23	41	village	village	NOUN
gp-193	23	42	obligations	obligation	NOUN
gp-193	23	43	in	in	ADP
gp-193	23	44	supporting	support	VERB
gp-193	23	45	development	development	NOUN
gp-193	23	46	.	.	PUNCT
gp-193	24	1	the	the	DET
gp-193	24	2	management	management	NOUN
gp-193	24	3	of	of	ADP
gp-193	24	4	village	village	NOUN
gp-193	24	5	fund	fund	NOUN
gp-193	24	6	management	management	NOUN
gp-193	24	7	includes	include	VERB
gp-193	24	8	several	several	ADJ
gp-193	24	9	main	main	ADJ
gp-193	24	10	aspects	aspect	NOUN
gp-193	24	11	,	,	PUNCT
gp-193	24	12	namely	namely	ADV
gp-193	24	13	planning	planning	NOUN
gp-193	24	14	,	,	PUNCT
gp-193	24	15	implementation	implementation	NOUN
gp-193	24	16	,	,	PUNCT
gp-193	24	17	supervision	supervision	NOUN
gp-193	24	18	,	,	PUNCT
gp-193	24	19	and	and	CCONJ
gp-193	24	20	accountability	accountability	NOUN
gp-193	24	21	or	or	CCONJ
gp-193	24	22	reporting	reporting	NOUN
gp-193	24	23	.	.	PUNCT
gp-193	25	1	in	in	ADP
gp-193	25	2	order	order	NOUN
gp-193	25	3	for	for	SCONJ
gp-193	25	4	development	development	NOUN
gp-193	25	5	programs	program	NOUN
gp-193	25	6	to	to	PART
gp-193	25	7	run	run	VERB
gp-193	25	8	optimally	optimally	ADV
gp-193	25	9	,	,	PUNCT
gp-193	25	10	a	a	DET
gp-193	25	11	good	good	ADJ
gp-193	25	12	and	and	CCONJ
gp-193	25	13	structured	structured	ADJ
gp-193	25	14	management	management	NOUN
gp-193	25	15	system	system	NOUN
gp-193	25	16	is	be	AUX
gp-193	25	17	needed	need	VERB
gp-193	25	18	.	.	PUNCT
gp-193	26	1	management	management	NOUN
gp-193	26	2	in	in	ADP
gp-193	26	3	the	the	DET
gp-193	26	4	public	public	ADJ
gp-193	26	5	sector	sector	NOUN
gp-193	26	6	includes	include	VERB
gp-193	26	7	five	five	NUM
gp-193	26	8	main	main	ADJ
gp-193	26	9	functions	function	NOUN
gp-193	26	10	,	,	PUNCT
gp-193	26	11	namely	namely	ADV
gp-193	26	12	planning	planning	NOUN
gp-193	26	13	,	,	PUNCT
gp-193	26	14	organizing	organize	VERB
gp-193	26	15	,	,	PUNCT
gp-193	26	16	actuating	actuating	NOUN
gp-193	26	17	,	,	PUNCT
gp-193	26	18	controlling	controlling	NOUN
gp-193	26	19	,	,	PUNCT
gp-193	26	20	and	and	CCONJ
gp-193	26	21	evaluating	evaluate	VERB
gp-193	26	22	.	.	PUNCT
gp-193	27	1	through	through	ADP
gp-193	27	2	the	the	DET
gp-193	27	3	application	application	NOUN
gp-193	27	4	of	of	ADP
gp-193	27	5	these	these	DET
gp-193	27	6	functions	function	NOUN
gp-193	27	7	,	,	PUNCT
gp-193	27	8	public	public	ADJ
gp-193	27	9	sector	sector	NOUN
gp-193	27	10	financial	financial	ADJ
gp-193	27	11	management	management	NOUN
gp-193	27	12	can	can	AUX
gp-193	27	13	increase	increase	VERB
gp-193	27	14	effectiveness	effectiveness	NOUN
gp-193	27	15	and	and	CCONJ
gp-193	27	16	efficiency	efficiency	NOUN
gp-193	27	17	in	in	ADP
gp-193	27	18	the	the	DET
gp-193	27	19	utilization	utilization	NOUN
gp-193	27	20	of	of	ADP
gp-193	27	21	available	available	ADJ
gp-193	27	22	resources	resource	NOUN
gp-193	27	23	in	in	ADP
gp-193	27	24	order	order	NOUN
gp-193	27	25	to	to	PART
gp-193	27	26	achieve	achieve	VERB
gp-193	27	27	predetermined	predetermined	ADJ
gp-193	27	28	development	development	NOUN
gp-193	27	29	goals	goal	NOUN
gp-193	27	30	(	(	PUNCT
gp-193	27	31	vunanti	vunanti	ADJ
gp-193	27	32	,	,	PUNCT
gp-193	27	33	2023	2023	NUM
gp-193	27	34	)	)	PUNCT
gp-193	27	35	.	.	PUNCT
gp-193	28	1	in	in	ADP
gp-193	28	2	the	the	DET
gp-193	28	3	implementation	implementation	NOUN
gp-193	28	4	of	of	ADP
gp-193	28	5	the	the	DET
gp-193	28	6	2020	2020	NUM
gp-193	28	7	-	-	SYM
gp-193	28	8	2024	2024	NUM
gp-193	28	9	national	national	ADJ
gp-193	28	10	medium	medium	ADJ
gp-193	28	11	-	-	PUNCT
gp-193	28	12	term	term	NOUN
gp-193	28	13	development	development	NOUN
gp-193	28	14	plan	plan	NOUN
gp-193	28	15	,	,	PUNCT
gp-193	28	16	the	the	DET
gp-193	28	17	role	role	NOUN
gp-193	28	18	of	of	ADP
gp-193	28	19	public	public	ADJ
gp-193	28	20	sector	sector	NOUN
gp-193	28	21	financial	financial	ADJ
gp-193	28	22	management	management	NOUN
gp-193	28	23	is	be	AUX
gp-193	28	24	becoming	become	VERB
gp-193	28	25	increasingly	increasingly	ADV
gp-193	28	26	crucial	crucial	ADJ
gp-193	28	27	.	.	PUNCT
gp-193	29	1	transparent	transparent	ADJ
gp-193	29	2	,	,	PUNCT
gp-193	29	3	accountable	accountable	ADJ
gp-193	29	4	,	,	PUNCT
gp-193	29	5	and	and	CCONJ
gp-193	29	6	efficient	efficient	ADJ
gp-193	29	7	financial	financial	ADJ
gp-193	29	8	management	management	NOUN
gp-193	29	9	will	will	AUX
gp-193	29	10	contribute	contribute	VERB
gp-193	29	11	to	to	ADP
gp-193	29	12	supporting	support	VERB
gp-193	29	13	various	various	ADJ
gp-193	29	14	national	national	ADJ
gp-193	29	15	development	development	NOUN
gp-193	29	16	programs	program	NOUN
gp-193	29	17	,	,	PUNCT
gp-193	29	18	including	include	VERB
gp-193	29	19	improving	improve	VERB
gp-193	29	20	people	people	NOUN
gp-193	29	21	's	's	PART
gp-193	29	22	welfare	welfare	NOUN
gp-193	29	23	,	,	PUNCT
gp-193	29	24	economic	economic	ADJ
gp-193	29	25	growth	growth	NOUN
gp-193	29	26	,	,	PUNCT
gp-193	29	27	and	and	CCONJ
gp-193	29	28	equitable	equitable	ADJ
gp-193	29	29	development	development	NOUN
gp-193	29	30	in	in	ADP
gp-193	29	31	various	various	ADJ
gp-193	29	32	sectors	sector	NOUN
gp-193	29	33	and	and	CCONJ
gp-193	29	34	regions	region	NOUN
gp-193	29	35	.	.	PUNCT
gp-193	30	1	therefore	therefore	ADV
gp-193	30	2	,	,	PUNCT
gp-193	30	3	this	this	DET
gp-193	30	4	study	study	NOUN
gp-193	30	5	aims	aim	VERB
gp-193	30	6	to	to	PART
gp-193	30	7	analyze	analyze	VERB
gp-193	30	8	how	how	SCONJ
gp-193	30	9	public	public	ADJ
gp-193	30	10	sector	sector	NOUN
gp-193	30	11	financial	financial	ADJ
gp-193	30	12	management	management	NOUN
gp-193	30	13	can	can	AUX
gp-193	30	14	play	play	VERB
gp-193	30	15	a	a	DET
gp-193	30	16	role	role	NOUN
gp-193	30	17	in	in	ADP
gp-193	30	18	supporting	support	VERB
gp-193	30	19	the	the	DET
gp-193	30	20	implementation	implementation	NOUN
gp-193	30	21	of	of	ADP
gp-193	30	22	rpjmn	rpjmn	NOUN
gp-193	30	23	2020	2020	NUM
gp-193	30	24	-	-	SYM
gp-193	30	25	2024	2024	NUM
gp-193	30	26	in	in	ADP
gp-193	30	27	an	an	DET
gp-193	30	28	effective	effective	ADJ
gp-193	30	29	and	and	CCONJ
gp-193	30	30	sustainable	sustainable	ADJ
gp-193	30	31	manner	manner	NOUN
gp-193	30	32	.	.	PUNCT
gp-193	31	1	previous	previous	ADJ
gp-193	31	2	research	research	NOUN
gp-193	31	3	conducted	conduct	VERB
gp-193	31	4	by	by	ADP
gp-193	31	5	kamaroellah	kamaroellah	PROPN
gp-193	31	6	(	(	PUNCT
gp-193	31	7	2017	2017	NUM
gp-193	31	8	)	)	PUNCT
gp-193	31	9	analyzed	analyze	VERB
gp-193	31	10	the	the	DET
gp-193	31	11	level	level	NOUN
gp-193	31	12	of	of	ADP
gp-193	31	13	financial	financial	ADJ
gp-193	31	14	capability	capability	NOUN
gp-193	31	15	in	in	ADP
gp-193	31	16	pamekasan	pamekasan	ADJ
gp-193	31	17	regency	regency	NOUN
gp-193	31	18	in	in	ADP
gp-193	31	19	supporting	support	VERB
gp-193	31	20	the	the	DET
gp-193	31	21	implementation	implementation	NOUN
gp-193	31	22	of	of	ADP
gp-193	31	23	regional	regional	ADJ
gp-193	31	24	autonomy	autonomy	NOUN
gp-193	31	25	.	.	PUNCT
gp-193	32	1	the	the	DET
gp-193	32	2	results	result	NOUN
gp-193	32	3	showed	show	VERB
gp-193	32	4	that	that	SCONJ
gp-193	32	5	based	base	VERB
gp-193	32	6	on	on	ADP
gp-193	32	7	the	the	DET
gp-193	32	8	ratio	ratio	NOUN
gp-193	32	9	of	of	ADP
gp-193	32	10	regional	regional	ADJ
gp-193	32	11	financial	financial	ADJ
gp-193	32	12	independence	independence	NOUN
gp-193	32	13	,	,	PUNCT
gp-193	32	14	the	the	DET
gp-193	32	15	average	average	NOUN
gp-193	32	16	obtained	obtain	VERB
gp-193	32	17	was	be	AUX
gp-193	32	18	36.53	36.53	NUM
gp-193	32	19	%	%	NOUN
gp-193	32	20	.	.	PUNCT
gp-193	33	1	in	in	ADP
gp-193	33	2	addition	addition	NOUN
gp-193	33	3	,	,	PUNCT
gp-193	33	4	the	the	DET
gp-193	33	5	decentralization	decentralization	NOUN
gp-193	33	6	degree	degree	NOUN
gp-193	33	7	ratio	ratio	NOUN
gp-193	33	8	,	,	PUNCT
gp-193	33	9	which	which	PRON
gp-193	33	10	only	only	ADV
gp-193	33	11	reaches	reach	VERB
gp-193	33	12	6.4	6.4	NUM
gp-193	33	13	%	%	NOUN
gp-193	33	14	,	,	PUNCT
gp-193	33	15	indicates	indicate	VERB
gp-193	33	16	that	that	SCONJ
gp-193	33	17	the	the	DET
gp-193	33	18	level	level	NOUN
gp-193	33	19	of	of	ADP
gp-193	33	20	regional	regional	ADJ
gp-193	33	21	financial	financial	ADJ
gp-193	33	22	autonomy	autonomy	NOUN
gp-193	33	23	is	be	AUX
gp-193	33	24	still	still	ADV
gp-193	33	25	weak	weak	ADJ
gp-193	33	26	.	.	PUNCT
gp-193	34	1	dependence	dependence	NOUN
gp-193	34	2	on	on	ADP
gp-193	34	3	transfer	transfer	NOUN
gp-193	34	4	funds	fund	NOUN
gp-193	34	5	is	be	AUX
gp-193	34	6	also	also	ADV
gp-193	34	7	evident	evident	ADJ
gp-193	34	8	from	from	ADP
gp-193	34	9	the	the	DET
gp-193	34	10	ratio	ratio	NOUN
gp-193	34	11	of	of	ADP
gp-193	34	12	regional	regional	ADJ
gp-193	34	13	financial	financial	ADJ
gp-193	34	14	dependence	dependence	NOUN
gp-193	34	15	which	which	PRON
gp-193	34	16	reached	reach	VERB
gp-193	34	17	19	19	NUM
gp-193	34	18	%	%	NOUN
gp-193	34	19	,	,	PUNCT
gp-193	34	20	indicating	indicate	VERB
gp-193	34	21	that	that	SCONJ
gp-193	34	22	regional	regional	ADJ
gp-193	34	23	original	original	ADJ
gp-193	34	24	revenue	revenue	NOUN
gp-193	34	25	is	be	AUX
gp-193	34	26	not	not	PART
gp-193	34	27	sufficient	sufficient	ADJ
gp-193	34	28	to	to	PART
gp-193	34	29	finance	finance	VERB
gp-193	34	30	direct	direct	ADJ
gp-193	34	31	expenditure	expenditure	NOUN
gp-193	34	32	independently	independently	ADV
gp-193	34	33	.	.	PUNCT
gp-193	35	1	meanwhile	meanwhile	ADV
gp-193	35	2	,	,	PUNCT
gp-193	35	3	research	research	NOUN
gp-193	35	4	conducted	conduct	VERB
gp-193	35	5	by	by	ADP
gp-193	35	6	fajar	fajar	PROPN
gp-193	35	7	et	et	PROPN
gp-193	35	8	al	al	PROPN
gp-193	35	9	.	.	PROPN
gp-193	35	10	(	(	PUNCT
gp-193	35	11	2023	2023	NUM
gp-193	35	12	)	)	PUNCT
gp-193	35	13	focused	focus	VERB
gp-193	35	14	on	on	ADP
gp-193	35	15	analyzing	analyze	VERB
gp-193	35	16	public	public	ADJ
gp-193	35	17	sector	sector	NOUN
gp-193	35	18	financial	financial	ADJ
gp-193	35	19	management	management	NOUN
gp-193	35	20	policies	policy	NOUN
gp-193	35	21	in	in	ADP
gp-193	35	22	realizing	realize	VERB
gp-193	35	23	the	the	DET
gp-193	35	24	principles	principle	NOUN
gp-193	35	25	of	of	ADP
gp-193	35	26	good	good	ADJ
gp-193	35	27	governance	governance	NOUN
gp-193	35	28	in	in	ADP
gp-193	35	29	the	the	DET
gp-193	35	30	gresik	gresik	NOUN
gp-193	35	31	city	city	NOUN
gp-193	35	32	government	government	NOUN
gp-193	35	33	.	.	PUNCT
gp-193	36	1	the	the	DET
gp-193	36	2	results	result	NOUN
gp-193	36	3	showed	show	VERB
gp-193	36	4	that	that	SCONJ
gp-193	36	5	although	although	SCONJ
gp-193	36	6	the	the	DET
gp-193	36	7	gresik	gresik	NOUN
gp-193	36	8	city	city	PROPN
gp-193	36	9	local	local	ADJ
gp-193	36	10	government	government	NOUN
gp-193	36	11	has	have	AUX
gp-193	36	12	tried	try	VERB
gp-193	36	13	to	to	PART
gp-193	36	14	apply	apply	VERB
gp-193	36	15	american	american	ADJ
gp-193	36	16	journal	journal	PROPN
gp-193	36	17	of	of	ADP
gp-193	36	18	economic	economic	ADJ
gp-193	36	19	and	and	CCONJ
gp-193	36	20	management	management	NOUN
gp-193	36	21	business	business	NOUN
gp-193	36	22	vol	vol	NOUN
gp-193	36	23	.	.	PROPN
gp-193	37	1	4	4	NUM
gp-193	37	2	no	no	NOUN
gp-193	37	3	.	.	NOUN
gp-193	37	4	3	3	NUM
gp-193	37	5	march	march	NOUN
gp-193	37	6	2025	2025	NUM
gp-193	37	7	240	240	NUM
gp-193	37	8	the	the	DET
gp-193	37	9	principles	principle	NOUN
gp-193	37	10	of	of	ADP
gp-193	37	11	good	good	ADJ
gp-193	37	12	governance	governance	NOUN
gp-193	37	13	,	,	PUNCT
gp-193	37	14	the	the	DET
gp-193	37	15	implementation	implementation	NOUN
gp-193	37	16	is	be	AUX
gp-193	37	17	still	still	ADV
gp-193	37	18	not	not	PART
gp-193	37	19	optimal	optimal	ADJ
gp-193	37	20	.	.	PUNCT
gp-193	38	1	indications	indication	NOUN
gp-193	38	2	of	of	ADP
gp-193	38	3	the	the	DET
gp-193	38	4	application	application	NOUN
gp-193	38	5	of	of	ADP
gp-193	38	6	good	good	ADJ
gp-193	38	7	governance	governance	NOUN
gp-193	38	8	can	can	AUX
gp-193	38	9	be	be	AUX
gp-193	38	10	seen	see	VERB
gp-193	38	11	from	from	ADP
gp-193	38	12	the	the	DET
gp-193	38	13	rule	rule	NOUN
gp-193	38	14	of	of	ADP
gp-193	38	15	law	law	NOUN
gp-193	38	16	,	,	PUNCT
gp-193	38	17	easy	easy	ADJ
gp-193	38	18	access	access	NOUN
gp-193	38	19	to	to	ADP
gp-193	38	20	information	information	NOUN
gp-193	38	21	for	for	ADP
gp-193	38	22	the	the	DET
gp-193	38	23	public	public	NOUN
gp-193	38	24	,	,	PUNCT
gp-193	38	25	improving	improve	VERB
gp-193	38	26	the	the	DET
gp-193	38	27	quality	quality	NOUN
gp-193	38	28	of	of	ADP
gp-193	38	29	public	public	ADJ
gp-193	38	30	services	service	NOUN
gp-193	38	31	,	,	PUNCT
gp-193	38	32	and	and	CCONJ
gp-193	38	33	accountability	accountability	NOUN
gp-193	38	34	in	in	ADP
gp-193	38	35	local	local	ADJ
gp-193	38	36	government	government	NOUN
gp-193	38	37	performance	performance	NOUN
gp-193	38	38	accountability	accountability	NOUN
gp-193	38	39	.	.	PUNCT
gp-193	39	1	however	however	ADV
gp-193	39	2	,	,	PUNCT
gp-193	39	3	there	there	PRON
gp-193	39	4	are	be	VERB
gp-193	39	5	still	still	ADV
gp-193	39	6	some	some	DET
gp-193	39	7	challenges	challenge	NOUN
gp-193	39	8	that	that	PRON
gp-193	39	9	need	need	VERB
gp-193	39	10	to	to	PART
gp-193	39	11	be	be	AUX
gp-193	39	12	improved	improve	VERB
gp-193	39	13	to	to	PART
gp-193	39	14	ensure	ensure	VERB
gp-193	39	15	that	that	SCONJ
gp-193	39	16	the	the	DET
gp-193	39	17	principles	principle	NOUN
gp-193	39	18	of	of	ADP
gp-193	39	19	good	good	ADJ
gp-193	39	20	governance	governance	NOUN
gp-193	39	21	can	can	AUX
gp-193	39	22	be	be	AUX
gp-193	39	23	applied	apply	VERB
gp-193	39	24	more	more	ADV
gp-193	39	25	optimally	optimally	ADV
gp-193	39	26	.	.	PUNCT
gp-193	40	1	another	another	DET
gp-193	40	2	study	study	NOUN
gp-193	40	3	conducted	conduct	VERB
gp-193	40	4	by	by	ADP
gp-193	40	5	setiyani	setiyani	NOUN
gp-193	40	6	and	and	CCONJ
gp-193	40	7	nurfadila	nurfadila	NOUN
gp-193	40	8	(	(	PUNCT
gp-193	40	9	2021	2021	NUM
gp-193	40	10	)	)	PUNCT
gp-193	40	11	examined	examine	VERB
gp-193	40	12	the	the	DET
gp-193	40	13	implementation	implementation	NOUN
gp-193	40	14	of	of	ADP
gp-193	40	15	public	public	ADJ
gp-193	40	16	sector	sector	NOUN
gp-193	40	17	accounting	account	VERB
gp-193	40	18	in	in	ADP
gp-193	40	19	the	the	DET
gp-193	40	20	village	village	NOUN
gp-193	40	21	government	government	NOUN
gp-193	40	22	financial	financial	ADJ
gp-193	40	23	system	system	NOUN
gp-193	40	24	.	.	PUNCT
gp-193	41	1	this	this	DET
gp-193	41	2	study	study	NOUN
gp-193	41	3	found	find	VERB
gp-193	41	4	that	that	SCONJ
gp-193	41	5	the	the	DET
gp-193	41	6	policies	policy	NOUN
gp-193	41	7	implemented	implement	VERB
gp-193	41	8	by	by	ADP
gp-193	41	9	the	the	DET
gp-193	41	10	gendingan	gendingan	PROPN
gp-193	41	11	village	village	NOUN
gp-193	41	12	government	government	NOUN
gp-193	41	13	were	be	AUX
gp-193	41	14	in	in	ADP
gp-193	41	15	accordance	accordance	NOUN
gp-193	41	16	with	with	ADP
gp-193	41	17	applicable	applicable	ADJ
gp-193	41	18	regulations	regulation	NOUN
gp-193	41	19	and	and	CCONJ
gp-193	41	20	were	be	AUX
gp-193	41	21	considered	consider	VERB
gp-193	41	22	accountable	accountable	ADJ
gp-193	41	23	in	in	ADP
gp-193	41	24	the	the	DET
gp-193	41	25	presentation	presentation	NOUN
gp-193	41	26	of	of	ADP
gp-193	41	27	accountability	accountability	NOUN
gp-193	41	28	reports	report	NOUN
gp-193	41	29	.	.	PUNCT
gp-193	42	1	in	in	ADP
gp-193	42	2	addition	addition	NOUN
gp-193	42	3	,	,	PUNCT
gp-193	42	4	the	the	DET
gp-193	42	5	existence	existence	NOUN
gp-193	42	6	of	of	ADP
gp-193	42	7	a	a	DET
gp-193	42	8	village	village	NOUN
gp-193	42	9	-	-	PUNCT
gp-193	42	10	based	base	VERB
gp-193	42	11	accounting	accounting	NOUN
gp-193	42	12	information	information	NOUN
gp-193	42	13	system	system	NOUN
gp-193	42	14	(	(	PUNCT
gp-193	42	15	siskeudes	siskeude	NOUN
gp-193	42	16	)	)	PUNCT
gp-193	42	17	has	have	AUX
gp-193	42	18	provided	provide	VERB
gp-193	42	19	significant	significant	ADJ
gp-193	42	20	benefits	benefit	NOUN
gp-193	42	21	to	to	ADP
gp-193	42	22	the	the	DET
gp-193	42	23	village	village	NOUN
gp-193	42	24	government	government	NOUN
gp-193	42	25	,	,	PUNCT
gp-193	42	26	especially	especially	ADV
gp-193	42	27	in	in	ADP
gp-193	42	28	increasing	increase	VERB
gp-193	42	29	the	the	DET
gp-193	42	30	seriousness	seriousness	NOUN
gp-193	42	31	of	of	ADP
gp-193	42	32	village	village	NOUN
gp-193	42	33	officials	official	NOUN
gp-193	42	34	in	in	ADP
gp-193	42	35	preparing	prepare	VERB
gp-193	42	36	village	village	NOUN
gp-193	42	37	fund	fund	NOUN
gp-193	42	38	financial	financial	ADJ
gp-193	42	39	reports	report	NOUN
gp-193	42	40	in	in	ADP
gp-193	42	41	a	a	DET
gp-193	42	42	more	more	ADV
gp-193	42	43	systematic	systematic	ADJ
gp-193	42	44	and	and	CCONJ
gp-193	42	45	transparent	transparent	ADJ
gp-193	42	46	manner	manner	NOUN
gp-193	42	47	.	.	PUNCT
gp-193	43	1	this	this	DET
gp-193	43	2	research	research	NOUN
gp-193	43	3	brings	bring	VERB
gp-193	43	4	novelty	novelty	NOUN
gp-193	43	5	by	by	ADP
gp-193	43	6	analyzing	analyze	VERB
gp-193	43	7	the	the	DET
gp-193	43	8	current	current	ADJ
gp-193	43	9	state	state	NOUN
gp-193	43	10	of	of	ADP
gp-193	43	11	public	public	ADJ
gp-193	43	12	financial	financial	ADJ
gp-193	43	13	management	management	NOUN
gp-193	43	14	in	in	ADP
gp-193	43	15	local	local	ADJ
gp-193	43	16	governments	government	NOUN
gp-193	43	17	in	in	ADP
gp-193	43	18	relation	relation	NOUN
gp-193	43	19	to	to	ADP
gp-193	43	20	the	the	DET
gp-193	43	21	implementation	implementation	NOUN
gp-193	43	22	of	of	ADP
gp-193	43	23	the	the	DET
gp-193	43	24	2020	2020	NUM
gp-193	43	25	-	-	SYM
gp-193	43	26	2024	2024	NUM
gp-193	43	27	rpjmn	rpjmn	NOUN
gp-193	43	28	.	.	PUNCT
gp-193	44	1	the	the	DET
gp-193	44	2	main	main	ADJ
gp-193	44	3	focus	focus	NOUN
gp-193	44	4	of	of	ADP
gp-193	44	5	this	this	DET
gp-193	44	6	research	research	NOUN
gp-193	44	7	includes	include	VERB
gp-193	44	8	the	the	DET
gp-193	44	9	effectiveness	effectiveness	NOUN
gp-193	44	10	of	of	ADP
gp-193	44	11	budget	budget	NOUN
gp-193	44	12	management	management	NOUN
gp-193	44	13	,	,	PUNCT
gp-193	44	14	the	the	DET
gp-193	44	15	level	level	NOUN
gp-193	44	16	of	of	ADP
gp-193	44	17	transparency	transparency	NOUN
gp-193	44	18	and	and	CCONJ
gp-193	44	19	accountability	accountability	NOUN
gp-193	44	20	of	of	ADP
gp-193	44	21	public	public	ADJ
gp-193	44	22	finance	finance	NOUN
gp-193	44	23	,	,	PUNCT
gp-193	44	24	and	and	CCONJ
gp-193	44	25	innovations	innovation	NOUN
gp-193	44	26	in	in	ADP
gp-193	44	27	fiscal	fiscal	ADJ
gp-193	44	28	policy	policy	NOUN
gp-193	44	29	aimed	aim	VERB
gp-193	44	30	at	at	ADP
gp-193	44	31	supporting	support	VERB
gp-193	44	32	national	national	ADJ
gp-193	44	33	development	development	NOUN
gp-193	44	34	priorities	priority	NOUN
gp-193	44	35	.	.	PUNCT
gp-193	45	1	through	through	ADP
gp-193	45	2	this	this	DET
gp-193	45	3	research	research	NOUN
gp-193	45	4	,	,	PUNCT
gp-193	45	5	the	the	DET
gp-193	45	6	main	main	ADJ
gp-193	45	7	challenges	challenge	NOUN
gp-193	45	8	faced	face	VERB
gp-193	45	9	by	by	ADP
gp-193	45	10	local	local	ADJ
gp-193	45	11	governments	government	NOUN
gp-193	45	12	in	in	ADP
gp-193	45	13	public	public	ADJ
gp-193	45	14	financial	financial	ADJ
gp-193	45	15	management	management	NOUN
gp-193	45	16	will	will	AUX
gp-193	45	17	be	be	AUX
gp-193	45	18	identified	identify	VERB
gp-193	45	19	,	,	PUNCT
gp-193	45	20	so	so	SCONJ
gp-193	45	21	that	that	SCONJ
gp-193	45	22	optimal	optimal	ADJ
gp-193	45	23	strategies	strategy	NOUN
gp-193	45	24	can	can	AUX
gp-193	45	25	be	be	AUX
gp-193	45	26	formulated	formulate	VERB
gp-193	45	27	in	in	ADP
gp-193	45	28	improving	improve	VERB
gp-193	45	29	the	the	DET
gp-193	45	30	effectiveness	effectiveness	NOUN
gp-193	45	31	of	of	ADP
gp-193	45	32	local	local	ADJ
gp-193	45	33	budget	budget	NOUN
gp-193	45	34	management	management	NOUN
gp-193	45	35	.	.	PUNCT
gp-193	46	1	the	the	DET
gp-193	46	2	results	result	NOUN
gp-193	46	3	of	of	ADP
gp-193	46	4	this	this	DET
gp-193	46	5	study	study	NOUN
gp-193	46	6	are	be	AUX
gp-193	46	7	expected	expect	VERB
gp-193	46	8	to	to	PART
gp-193	46	9	make	make	VERB
gp-193	46	10	a	a	DET
gp-193	46	11	significant	significant	ADJ
gp-193	46	12	contribution	contribution	NOUN
gp-193	46	13	in	in	ADP
gp-193	46	14	the	the	DET
gp-193	46	15	form	form	NOUN
gp-193	46	16	of	of	ADP
gp-193	46	17	policy	policy	NOUN
gp-193	46	18	recommendations	recommendation	NOUN
gp-193	46	19	for	for	ADP
gp-193	46	20	local	local	ADJ
gp-193	46	21	governments	government	NOUN
gp-193	46	22	,	,	PUNCT
gp-193	46	23	especially	especially	ADV
gp-193	46	24	in	in	ADP
gp-193	46	25	improving	improve	VERB
gp-193	46	26	the	the	DET
gp-193	46	27	effectiveness	effectiveness	NOUN
gp-193	46	28	of	of	ADP
gp-193	46	29	public	public	ADJ
gp-193	46	30	financial	financial	ADJ
gp-193	46	31	management	management	NOUN
gp-193	46	32	.	.	PUNCT
gp-193	47	1	in	in	ADP
gp-193	47	2	addition	addition	NOUN
gp-193	47	3	,	,	PUNCT
gp-193	47	4	this	this	DET
gp-193	47	5	research	research	NOUN
gp-193	47	6	also	also	ADV
gp-193	47	7	has	have	VERB
gp-193	47	8	the	the	DET
gp-193	47	9	potential	potential	NOUN
gp-193	47	10	to	to	PART
gp-193	47	11	become	become	VERB
gp-193	47	12	an	an	DET
gp-193	47	13	important	important	ADJ
gp-193	47	14	reference	reference	NOUN
gp-193	47	15	for	for	ADP
gp-193	47	16	academics	academic	NOUN
gp-193	47	17	and	and	CCONJ
gp-193	47	18	practitioners	practitioner	NOUN
gp-193	47	19	who	who	PRON
gp-193	47	20	want	want	VERB
gp-193	47	21	to	to	PART
gp-193	47	22	understand	understand	VERB
gp-193	47	23	more	more	ADJ
gp-193	47	24	about	about	ADP
gp-193	47	25	the	the	DET
gp-193	47	26	dynamics	dynamic	NOUN
gp-193	47	27	of	of	ADP
gp-193	47	28	public	public	ADJ
gp-193	47	29	finance	finance	NOUN
gp-193	47	30	at	at	ADP
gp-193	47	31	the	the	DET
gp-193	47	32	regional	regional	ADJ
gp-193	47	33	level	level	NOUN
gp-193	47	34	.	.	PUNCT
gp-193	48	1	through	through	ADP
gp-193	48	2	optimization	optimization	NOUN
gp-193	48	3	that	that	PRON
gp-193	48	4	can	can	AUX
gp-193	48	5	be	be	AUX
gp-193	48	6	applied	apply	VERB
gp-193	48	7	sustainably	sustainably	ADV
gp-193	48	8	,	,	PUNCT
gp-193	48	9	this	this	DET
gp-193	48	10	research	research	NOUN
gp-193	48	11	is	be	AUX
gp-193	48	12	expected	expect	VERB
gp-193	48	13	to	to	PART
gp-193	48	14	provide	provide	VERB
gp-193	48	15	relevant	relevant	ADJ
gp-193	48	16	solutions	solution	NOUN
gp-193	48	17	in	in	ADP
gp-193	48	18	supporting	support	VERB
gp-193	48	19	the	the	DET
gp-193	48	20	achievement	achievement	NOUN
gp-193	48	21	of	of	ADP
gp-193	48	22	national	national	ADJ
gp-193	48	23	development	development	NOUN
gp-193	48	24	for	for	ADP
gp-193	48	25	the	the	DET
gp-193	48	26	following	following	ADJ
gp-193	48	27	year	year	NOUN
gp-193	48	28	's	's	PART
gp-193	48	29	plan	plan	NOUN
gp-193	48	30	more	more	ADV
gp-193	48	31	effectively	effectively	ADV
gp-193	48	32	and	and	CCONJ
gp-193	48	33	efficiently	efficiently	ADV
gp-193	48	34	.	.	PUNCT
gp-193	49	1	research	research	NOUN
gp-193	49	2	methods	method	NOUN
gp-193	49	3	this	this	DET
gp-193	49	4	research	research	NOUN
gp-193	49	5	uses	use	VERB
gp-193	49	6	the	the	DET
gp-193	49	7	descriptive	descriptive	ADJ
gp-193	49	8	qualitative	qualitative	NOUN
gp-193	49	9	method	method	NOUN
gp-193	49	10	as	as	ADP
gp-193	49	11	the	the	DET
gp-193	49	12	main	main	ADJ
gp-193	49	13	approach	approach	NOUN
gp-193	49	14	in	in	ADP
gp-193	49	15	analyzing	analyze	VERB
gp-193	49	16	the	the	DET
gp-193	49	17	role	role	NOUN
gp-193	49	18	of	of	ADP
gp-193	49	19	public	public	ADJ
gp-193	49	20	sector	sector	NOUN
gp-193	49	21	financial	financial	ADJ
gp-193	49	22	management	management	NOUN
gp-193	49	23	in	in	ADP
gp-193	49	24	supporting	support	VERB
gp-193	49	25	the	the	DET
gp-193	49	26	implementation	implementation	NOUN
gp-193	49	27	of	of	ADP
gp-193	49	28	the	the	DET
gp-193	49	29	2020	2020	NUM
gp-193	49	30	-	-	SYM
gp-193	49	31	2024	2024	NUM
gp-193	49	32	rpjmn	rpjmn	NOUN
gp-193	49	33	program	program	NOUN
gp-193	49	34	.	.	PUNCT
gp-193	50	1	the	the	DET
gp-193	50	2	descriptive	descriptive	ADJ
gp-193	50	3	qualitative	qualitative	NOUN
gp-193	50	4	method	method	NOUN
gp-193	50	5	is	be	AUX
gp-193	50	6	a	a	DET
gp-193	50	7	combination	combination	NOUN
gp-193	50	8	of	of	ADP
gp-193	50	9	descriptive	descriptive	ADJ
gp-193	50	10	and	and	CCONJ
gp-193	50	11	qualitative	qualitative	ADJ
gp-193	50	12	approaches	approach	NOUN
gp-193	50	13	that	that	PRON
gp-193	50	14	aim	aim	VERB
gp-193	50	15	to	to	PART
gp-193	50	16	describe	describe	VERB
gp-193	50	17	certain	certain	ADJ
gp-193	50	18	phenomena	phenomenon	NOUN
gp-193	50	19	,	,	PUNCT
gp-193	50	20	events	event	NOUN
gp-193	50	21	,	,	PUNCT
gp-193	50	22	or	or	CCONJ
gp-193	50	23	circumstances	circumstance	NOUN
gp-193	50	24	in	in	ADP
gp-193	50	25	depth	depth	NOUN
gp-193	50	26	.	.	PUNCT
gp-193	51	1	this	this	DET
gp-193	51	2	approach	approach	NOUN
gp-193	51	3	produces	produce	VERB
gp-193	51	4	descriptions	description	NOUN
gp-193	51	5	in	in	ADP
gp-193	51	6	the	the	DET
gp-193	51	7	form	form	NOUN
gp-193	51	8	of	of	ADP
gp-193	51	9	meaningful	meaningful	ADJ
gp-193	51	10	sentences	sentence	NOUN
gp-193	51	11	,	,	PUNCT
gp-193	51	12	providing	provide	VERB
gp-193	51	13	a	a	DET
gp-193	51	14	more	more	ADV
gp-193	51	15	comprehensive	comprehensive	ADJ
gp-193	51	16	understanding	understanding	NOUN
gp-193	51	17	of	of	ADP
gp-193	51	18	a	a	DET
gp-193	51	19	problem	problem	NOUN
gp-193	51	20	(	(	PUNCT
gp-193	51	21	rukin	rukin	NOUN
gp-193	51	22	,	,	PUNCT
gp-193	51	23	2019	2019	NUM
gp-193	51	24	)	)	PUNCT
gp-193	51	25	.	.	PUNCT
gp-193	52	1	this	this	DET
gp-193	52	2	method	method	NOUN
gp-193	52	3	was	be	AUX
gp-193	52	4	chosen	choose	VERB
gp-193	52	5	because	because	SCONJ
gp-193	52	6	it	it	PRON
gp-193	52	7	is	be	AUX
gp-193	52	8	able	able	ADJ
gp-193	52	9	to	to	PART
gp-193	52	10	reveal	reveal	VERB
gp-193	52	11	the	the	DET
gp-193	52	12	characteristics	characteristic	NOUN
gp-193	52	13	,	,	PUNCT
gp-193	52	14	quality	quality	NOUN
gp-193	52	15	,	,	PUNCT
gp-193	52	16	and	and	CCONJ
gp-193	52	17	interrelationships	interrelationship	NOUN
gp-193	52	18	between	between	ADP
gp-193	52	19	activities	activity	NOUN
gp-193	52	20	related	relate	VERB
gp-193	52	21	to	to	ADP
gp-193	52	22	public	public	ADJ
gp-193	52	23	sector	sector	NOUN
gp-193	52	24	financial	financial	ADJ
gp-193	52	25	management	management	NOUN
gp-193	52	26	.	.	PUNCT
gp-193	53	1	in	in	ADP
gp-193	53	2	addition	addition	NOUN
gp-193	53	3	,	,	PUNCT
gp-193	53	4	this	this	DET
gp-193	53	5	research	research	NOUN
gp-193	53	6	presents	present	VERB
gp-193	53	7	the	the	DET
gp-193	53	8	data	datum	NOUN
gp-193	53	9	as	as	SCONJ
gp-193	53	10	it	it	PRON
gp-193	53	11	is	be	AUX
gp-193	53	12	without	without	ADP
gp-193	53	13	any	any	DET
gp-193	53	14	manipulation	manipulation	NOUN
gp-193	53	15	or	or	CCONJ
gp-193	53	16	treatment	treatment	NOUN
gp-193	53	17	process	process	NOUN
gp-193	53	18	so	so	SCONJ
gp-193	53	19	that	that	SCONJ
gp-193	53	20	the	the	DET
gp-193	53	21	validity	validity	NOUN
gp-193	53	22	of	of	ADP
gp-193	53	23	the	the	DET
gp-193	53	24	information	information	NOUN
gp-193	53	25	can	can	AUX
gp-193	53	26	be	be	AUX
gp-193	53	27	maintained	maintain	VERB
gp-193	53	28	.	.	PUNCT
gp-193	54	1	the	the	DET
gp-193	54	2	main	main	ADJ
gp-193	54	3	focus	focus	NOUN
gp-193	54	4	of	of	ADP
gp-193	54	5	this	this	DET
gp-193	54	6	approach	approach	NOUN
gp-193	54	7	is	be	AUX
gp-193	54	8	on	on	ADP
gp-193	54	9	the	the	DET
gp-193	54	10	meaning	meaning	NOUN
gp-193	54	11	contained	contain	VERB
gp-193	54	12	in	in	ADP
gp-193	54	13	the	the	DET
gp-193	54	14	research	research	NOUN
gp-193	54	15	results	result	NOUN
gp-193	54	16	,	,	PUNCT
gp-193	54	17	not	not	PART
gp-193	54	18	just	just	ADV
gp-193	54	19	on	on	ADP
gp-193	54	20	numbers	number	NOUN
gp-193	54	21	or	or	CCONJ
gp-193	54	22	statistics	statistic	NOUN
gp-193	54	23	,	,	PUNCT
gp-193	54	24	making	make	VERB
gp-193	54	25	it	it	PRON
gp-193	54	26	more	more	ADV
gp-193	54	27	suitable	suitable	ADJ
gp-193	54	28	for	for	ADP
gp-193	54	29	analyzing	analyze	VERB
gp-193	54	30	policies	policy	NOUN
gp-193	54	31	and	and	CCONJ
gp-193	54	32	strategies	strategy	NOUN
gp-193	54	33	in	in	ADP
gp-193	54	34	public	public	ADJ
gp-193	54	35	financial	financial	ADJ
gp-193	54	36	annisa	annisa	NOUN
gp-193	54	37	wigati	wigati	NOUN
gp-193	54	38	241	241	NUM
gp-193	54	39	management	management	NOUN
gp-193	54	40	.	.	PUNCT
gp-193	55	1	data	datum	NOUN
gp-193	55	2	collection	collection	NOUN
gp-193	55	3	was	be	AUX
gp-193	55	4	conducted	conduct	VERB
gp-193	55	5	through	through	ADP
gp-193	55	6	a	a	DET
gp-193	55	7	literature	literature	NOUN
gp-193	55	8	study	study	NOUN
gp-193	55	9	,	,	PUNCT
gp-193	55	10	where	where	SCONJ
gp-193	55	11	researchers	researcher	NOUN
gp-193	55	12	accessed	access	VERB
gp-193	55	13	various	various	ADJ
gp-193	55	14	literature	literature	NOUN
gp-193	55	15	sources	source	NOUN
gp-193	55	16	,	,	PUNCT
gp-193	55	17	including	include	VERB
gp-193	55	18	books	book	NOUN
gp-193	55	19	,	,	PUNCT
gp-193	55	20	academic	academic	ADJ
gp-193	55	21	journals	journal	NOUN
gp-193	55	22	,	,	PUNCT
gp-193	55	23	and	and	CCONJ
gp-193	55	24	references	reference	NOUN
gp-193	55	25	from	from	ADP
gp-193	55	26	various	various	ADJ
gp-193	55	27	sources	source	NOUN
gp-193	55	28	on	on	ADP
gp-193	55	29	the	the	DET
gp-193	55	30	internet	internet	NOUN
gp-193	55	31	.	.	PUNCT
gp-193	56	1	after	after	SCONJ
gp-193	56	2	the	the	DET
gp-193	56	3	data	datum	NOUN
gp-193	56	4	was	be	AUX
gp-193	56	5	collected	collect	VERB
gp-193	56	6	,	,	PUNCT
gp-193	56	7	it	it	PRON
gp-193	56	8	was	be	AUX
gp-193	56	9	analyzed	analyze	VERB
gp-193	56	10	through	through	ADP
gp-193	56	11	several	several	ADJ
gp-193	56	12	stages	stage	NOUN
gp-193	56	13	,	,	PUNCT
gp-193	56	14	namely	namely	ADV
gp-193	56	15	filtering	filter	VERB
gp-193	56	16	data	datum	NOUN
gp-193	56	17	to	to	PART
gp-193	56	18	select	select	VERB
gp-193	56	19	relevant	relevant	ADJ
gp-193	56	20	information	information	NOUN
gp-193	56	21	,	,	PUNCT
gp-193	56	22	presenting	present	VERB
gp-193	56	23	data	datum	NOUN
gp-193	56	24	in	in	ADP
gp-193	56	25	the	the	DET
gp-193	56	26	form	form	NOUN
gp-193	56	27	of	of	ADP
gp-193	56	28	a	a	DET
gp-193	56	29	systematic	systematic	ADJ
gp-193	56	30	narrative	narrative	NOUN
gp-193	56	31	,	,	PUNCT
gp-193	56	32	and	and	CCONJ
gp-193	56	33	drawing	draw	VERB
gp-193	56	34	conclusions	conclusion	NOUN
gp-193	56	35	based	base	VERB
gp-193	56	36	on	on	ADP
gp-193	56	37	research	research	NOUN
gp-193	56	38	findings	finding	NOUN
gp-193	56	39	.	.	PUNCT
gp-193	57	1	result	result	NOUN
gp-193	57	2	and	and	CCONJ
gp-193	57	3	discussion	discussion	NOUN
gp-193	57	4	public	public	ADJ
gp-193	57	5	sector	sector	NOUN
gp-193	57	6	financial	financial	ADJ
gp-193	57	7	management	management	NOUN
gp-193	57	8	plays	play	VERB
gp-193	57	9	an	an	DET
gp-193	57	10	important	important	ADJ
gp-193	57	11	role	role	NOUN
gp-193	57	12	in	in	ADP
gp-193	57	13	supporting	support	VERB
gp-193	57	14	the	the	DET
gp-193	57	15	implementation	implementation	NOUN
gp-193	57	16	of	of	ADP
gp-193	57	17	the	the	DET
gp-193	57	18	2020	2020	NUM
gp-193	57	19	-	-	SYM
gp-193	57	20	2024	2024	NUM
gp-193	57	21	national	national	ADJ
gp-193	57	22	medium	medium	ADJ
gp-193	57	23	-	-	PUNCT
gp-193	57	24	term	term	NOUN
gp-193	57	25	development	development	NOUN
gp-193	57	26	plan	plan	NOUN
gp-193	57	27	.	.	PUNCT
gp-193	58	1	one	one	NUM
gp-193	58	2	of	of	ADP
gp-193	58	3	the	the	DET
gp-193	58	4	main	main	ADJ
gp-193	58	5	aspects	aspect	NOUN
gp-193	58	6	to	to	PART
gp-193	58	7	focus	focus	VERB
gp-193	58	8	on	on	ADP
gp-193	58	9	is	be	AUX
gp-193	58	10	transparency	transparency	NOUN
gp-193	58	11	and	and	CCONJ
gp-193	58	12	accountability	accountability	NOUN
gp-193	58	13	in	in	ADP
gp-193	58	14	public	public	ADJ
gp-193	58	15	budget	budget	NOUN
gp-193	58	16	management	management	NOUN
gp-193	58	17	.	.	PUNCT
gp-193	59	1	based	base	VERB
gp-193	59	2	on	on	ADP
gp-193	59	3	research	research	NOUN
gp-193	59	4	conducted	conduct	VERB
gp-193	59	5	by	by	ADP
gp-193	59	6	dewi	dewi	PROPN
gp-193	59	7	&	&	CCONJ
gp-193	59	8	purwanto	purwanto	PROPN
gp-193	59	9	(	(	PUNCT
gp-193	59	10	2022	2022	NUM
gp-193	59	11	)	)	PUNCT
gp-193	59	12	,	,	PUNCT
gp-193	59	13	transparency	transparency	NOUN
gp-193	59	14	in	in	ADP
gp-193	59	15	local	local	ADJ
gp-193	59	16	financial	financial	ADJ
gp-193	59	17	management	management	NOUN
gp-193	59	18	is	be	AUX
gp-193	59	19	still	still	ADV
gp-193	59	20	relatively	relatively	ADV
gp-193	59	21	low	low	ADJ
gp-193	59	22	,	,	PUNCT
gp-193	59	23	with	with	ADP
gp-193	59	24	only	only	ADV
gp-193	59	25	15	15	NUM
gp-193	59	26	%	%	NOUN
gp-193	59	27	of	of	ADP
gp-193	59	28	local	local	ADJ
gp-193	59	29	government	government	NOUN
gp-193	59	30	official	official	NOUN
gp-193	59	31	websites	website	NOUN
gp-193	59	32	providing	provide	VERB
gp-193	59	33	open	open	ADJ
gp-193	59	34	financial	financial	ADJ
gp-193	59	35	information	information	NOUN
gp-193	59	36	.	.	PUNCT
gp-193	60	1	this	this	DET
gp-193	60	2	lack	lack	NOUN
gp-193	60	3	of	of	ADP
gp-193	60	4	transparency	transparency	NOUN
gp-193	60	5	may	may	AUX
gp-193	60	6	hinder	hinder	VERB
gp-193	60	7	the	the	DET
gp-193	60	8	effectiveness	effectiveness	NOUN
gp-193	60	9	of	of	ADP
gp-193	60	10	rpjmn	rpjmn	ADJ
gp-193	60	11	implementation	implementation	NOUN
gp-193	60	12	,	,	PUNCT
gp-193	60	13	as	as	ADP
gp-193	60	14	without	without	ADP
gp-193	60	15	proper	proper	ADJ
gp-193	60	16	oversight	oversight	NOUN
gp-193	60	17	,	,	PUNCT
gp-193	60	18	development	development	NOUN
gp-193	60	19	policies	policy	NOUN
gp-193	60	20	may	may	AUX
gp-193	60	21	be	be	AUX
gp-193	60	22	subject	subject	ADJ
gp-193	60	23	to	to	ADP
gp-193	60	24	irregularities	irregularity	NOUN
gp-193	60	25	or	or	CCONJ
gp-193	60	26	corruption	corruption	NOUN
gp-193	60	27	.	.	PUNCT
gp-193	61	1	apart	apart	ADV
gp-193	61	2	from	from	ADP
gp-193	61	3	transparency	transparency	NOUN
gp-193	61	4	,	,	PUNCT
gp-193	61	5	the	the	DET
gp-193	61	6	effectiveness	effectiveness	NOUN
gp-193	61	7	of	of	ADP
gp-193	61	8	regional	regional	ADJ
gp-193	61	9	budget	budget	NOUN
gp-193	61	10	management	management	NOUN
gp-193	61	11	is	be	AUX
gp-193	61	12	also	also	ADV
gp-193	61	13	influenced	influence	VERB
gp-193	61	14	by	by	ADP
gp-193	61	15	the	the	DET
gp-193	61	16	level	level	NOUN
gp-193	61	17	of	of	ADP
gp-193	61	18	compliance	compliance	NOUN
gp-193	61	19	with	with	ADP
gp-193	61	20	applicable	applicable	ADJ
gp-193	61	21	regulations	regulation	NOUN
gp-193	61	22	.	.	PUNCT
gp-193	62	1	lestari	lestari	PROPN
gp-193	62	2	&	&	CCONJ
gp-193	62	3	purnamawati	purnamawati	PROPN
gp-193	62	4	(	(	PUNCT
gp-193	62	5	2022	2022	NUM
gp-193	62	6	)	)	PUNCT
gp-193	62	7	explain	explain	VERB
gp-193	62	8	that	that	SCONJ
gp-193	62	9	the	the	DET
gp-193	62	10	majority	majority	NOUN
gp-193	62	11	of	of	ADP
gp-193	62	12	local	local	ADJ
gp-193	62	13	governments	government	NOUN
gp-193	62	14	have	have	AUX
gp-193	62	15	not	not	PART
gp-193	62	16	been	be	AUX
gp-193	62	17	optimal	optimal	ADJ
gp-193	62	18	in	in	ADP
gp-193	62	19	managing	manage	VERB
gp-193	62	20	public	public	ADJ
gp-193	62	21	finances	finance	NOUN
gp-193	62	22	,	,	PUNCT
gp-193	62	23	which	which	PRON
gp-193	62	24	results	result	VERB
gp-193	62	25	in	in	ADP
gp-193	62	26	regional	regional	ADJ
gp-193	62	27	losses	loss	NOUN
gp-193	62	28	.	.	PUNCT
gp-193	63	1	factors	factor	NOUN
gp-193	63	2	such	such	ADJ
gp-193	63	3	as	as	ADP
gp-193	63	4	negligence	negligence	NOUN
gp-193	63	5	of	of	ADP
gp-193	63	6	officials	official	NOUN
gp-193	63	7	in	in	ADP
gp-193	63	8	complying	comply	VERB
gp-193	63	9	with	with	ADP
gp-193	63	10	regulations	regulation	NOUN
gp-193	63	11	,	,	PUNCT
gp-193	63	12	weak	weak	ADJ
gp-193	63	13	supervision	supervision	NOUN
gp-193	63	14	,	,	PUNCT
gp-193	63	15	and	and	CCONJ
gp-193	63	16	low	low	ADJ
gp-193	63	17	understanding	understanding	NOUN
gp-193	63	18	of	of	ADP
gp-193	63	19	the	the	DET
gp-193	63	20	accountability	accountability	NOUN
gp-193	63	21	system	system	NOUN
gp-193	63	22	are	be	AUX
gp-193	63	23	the	the	DET
gp-193	63	24	main	main	ADJ
gp-193	63	25	obstacles	obstacle	NOUN
gp-193	63	26	in	in	ADP
gp-193	63	27	supporting	support	VERB
gp-193	63	28	development	development	NOUN
gp-193	63	29	programs	program	NOUN
gp-193	63	30	that	that	PRON
gp-193	63	31	have	have	AUX
gp-193	63	32	been	be	AUX
gp-193	63	33	designed	design	VERB
gp-193	63	34	in	in	ADP
gp-193	63	35	the	the	DET
gp-193	63	36	rpjmn	rpjmn	NOUN
gp-193	63	37	.	.	PUNCT
gp-193	64	1	therefore	therefore	ADV
gp-193	64	2	,	,	PUNCT
gp-193	64	3	it	it	PRON
gp-193	64	4	is	be	AUX
gp-193	64	5	necessary	necessary	ADJ
gp-193	64	6	to	to	PART
gp-193	64	7	improve	improve	VERB
gp-193	64	8	the	the	DET
gp-193	64	9	internal	internal	ADJ
gp-193	64	10	control	control	NOUN
gp-193	64	11	system	system	NOUN
gp-193	64	12	and	and	CCONJ
gp-193	64	13	increase	increase	VERB
gp-193	64	14	the	the	DET
gp-193	64	15	capacity	capacity	NOUN
gp-193	64	16	of	of	ADP
gp-193	64	17	human	human	ADJ
gp-193	64	18	resources	resource	NOUN
gp-193	64	19	in	in	ADP
gp-193	64	20	the	the	DET
gp-193	64	21	field	field	NOUN
gp-193	64	22	of	of	ADP
gp-193	64	23	public	public	ADJ
gp-193	64	24	sector	sector	NOUN
gp-193	64	25	financial	financial	ADJ
gp-193	64	26	management	management	NOUN
gp-193	64	27	.	.	PUNCT
gp-193	65	1	digitalization	digitalization	NOUN
gp-193	65	2	and	and	CCONJ
gp-193	65	3	implementation	implementation	NOUN
gp-193	65	4	of	of	ADP
gp-193	65	5	e	e	NOUN
gp-193	65	6	-	-	NOUN
gp-193	65	7	government	government	NOUN
gp-193	65	8	are	be	AUX
gp-193	65	9	also	also	ADV
gp-193	65	10	strategic	strategic	ADJ
gp-193	65	11	steps	step	NOUN
gp-193	65	12	in	in	ADP
gp-193	65	13	improving	improve	VERB
gp-193	65	14	the	the	DET
gp-193	65	15	effectiveness	effectiveness	NOUN
gp-193	65	16	of	of	ADP
gp-193	65	17	public	public	ADJ
gp-193	65	18	financial	financial	ADJ
gp-193	65	19	management	management	NOUN
gp-193	65	20	.	.	PUNCT
gp-193	66	1	based	base	VERB
gp-193	66	2	on	on	ADP
gp-193	66	3	research	research	NOUN
gp-193	66	4	by	by	ADP
gp-193	66	5	setiawan	setiawan	PROPN
gp-193	66	6	et	et	PROPN
gp-193	66	7	al	al	PROPN
gp-193	66	8	.	.	PROPN
gp-193	67	1	(	(	PUNCT
gp-193	67	2	2024	2024	NUM
gp-193	67	3	)	)	PUNCT
gp-193	67	4	,	,	PUNCT
gp-193	67	5	the	the	DET
gp-193	67	6	measurement	measurement	NOUN
gp-193	67	7	of	of	ADP
gp-193	67	8	regional	regional	ADJ
gp-193	67	9	financial	financial	ADJ
gp-193	67	10	transparency	transparency	NOUN
gp-193	67	11	can	can	AUX
gp-193	67	12	be	be	AUX
gp-193	67	13	improved	improve	VERB
gp-193	67	14	through	through	ADP
gp-193	67	15	the	the	DET
gp-193	67	16	use	use	NOUN
gp-193	67	17	of	of	ADP
gp-193	67	18	digital	digital	ADJ
gp-193	67	19	technology	technology	NOUN
gp-193	67	20	in	in	ADP
gp-193	67	21	budget	budget	NOUN
gp-193	67	22	management	management	NOUN
gp-193	67	23	.	.	PUNCT
gp-193	68	1	presidential	presidential	ADJ
gp-193	68	2	instruction	instruction	NOUN
gp-193	68	3	number	number	NOUN
gp-193	68	4	7	7	NUM
gp-193	68	5	of	of	ADP
gp-193	68	6	2015	2015	NUM
gp-193	68	7	emphasizes	emphasize	VERB
gp-193	68	8	the	the	DET
gp-193	68	9	importance	importance	NOUN
gp-193	68	10	of	of	ADP
gp-193	68	11	transparency	transparency	NOUN
gp-193	68	12	in	in	ADP
gp-193	68	13	regional	regional	ADJ
gp-193	68	14	budget	budget	NOUN
gp-193	68	15	management	management	NOUN
gp-193	68	16	as	as	ADP
gp-193	68	17	part	part	NOUN
gp-193	68	18	of	of	ADP
gp-193	68	19	corruption	corruption	NOUN
gp-193	68	20	prevention	prevention	NOUN
gp-193	68	21	and	and	CCONJ
gp-193	68	22	eradication	eradication	NOUN
gp-193	68	23	actions	action	NOUN
gp-193	68	24	(	(	PUNCT
gp-193	68	25	syamsul	syamsul	PROPN
gp-193	68	26	&	&	CCONJ
gp-193	68	27	zuhroh	zuhroh	PROPN
gp-193	68	28	,	,	PUNCT
gp-193	68	29	2021	2021	NUM
gp-193	68	30	)	)	PUNCT
gp-193	68	31	.	.	PUNCT
gp-193	69	1	by	by	ADP
gp-193	69	2	implementing	implement	VERB
gp-193	69	3	better	well	ADJ
gp-193	69	4	financial	financial	ADJ
gp-193	69	5	information	information	NOUN
gp-193	69	6	systems	system	NOUN
gp-193	69	7	,	,	PUNCT
gp-193	69	8	local	local	ADJ
gp-193	69	9	governments	government	NOUN
gp-193	69	10	can	can	AUX
gp-193	69	11	ensure	ensure	VERB
gp-193	69	12	that	that	SCONJ
gp-193	69	13	budget	budget	NOUN
gp-193	69	14	allocations	allocation	NOUN
gp-193	69	15	in	in	ADP
gp-193	69	16	the	the	DET
gp-193	69	17	rpjmn	rpjmn	NOUN
gp-193	69	18	are	be	AUX
gp-193	69	19	actually	actually	ADV
gp-193	69	20	used	use	VERB
gp-193	69	21	for	for	ADP
gp-193	69	22	the	the	DET
gp-193	69	23	benefit	benefit	NOUN
gp-193	69	24	of	of	ADP
gp-193	69	25	the	the	DET
gp-193	69	26	community	community	NOUN
gp-193	69	27	in	in	ADP
gp-193	69	28	accordance	accordance	NOUN
gp-193	69	29	with	with	ADP
gp-193	69	30	established	establish	VERB
gp-193	69	31	plans	plan	NOUN
gp-193	69	32	.	.	PUNCT
gp-193	70	1	however	however	ADV
gp-193	70	2	,	,	PUNCT
gp-193	70	3	despite	despite	SCONJ
gp-193	70	4	the	the	DET
gp-193	70	5	existence	existence	NOUN
gp-193	70	6	of	of	ADP
gp-193	70	7	regulations	regulation	NOUN
gp-193	70	8	governing	govern	VERB
gp-193	70	9	transparency	transparency	NOUN
gp-193	70	10	and	and	CCONJ
gp-193	70	11	accountability	accountability	NOUN
gp-193	70	12	,	,	PUNCT
gp-193	70	13	the	the	DET
gp-193	70	14	implementation	implementation	NOUN
gp-193	70	15	of	of	ADP
gp-193	70	16	these	these	DET
gp-193	70	17	policies	policy	NOUN
gp-193	70	18	still	still	ADV
gp-193	70	19	faces	face	VERB
gp-193	70	20	various	various	ADJ
gp-193	70	21	challenges	challenge	NOUN
gp-193	70	22	.	.	PUNCT
gp-193	71	1	a	a	DET
gp-193	71	2	study	study	NOUN
gp-193	71	3	conducted	conduct	VERB
gp-193	71	4	by	by	ADP
gp-193	71	5	indonesia	indonesia	PROPN
gp-193	71	6	corruption	corruption	PROPN
gp-193	71	7	watch	watch	PROPN
gp-193	71	8	(	(	PUNCT
gp-193	71	9	icw	icw	PROPN
gp-193	71	10	)	)	PUNCT
gp-193	71	11	in	in	ADP
gp-193	71	12	maria	maria	PROPN
gp-193	71	13	&	&	CCONJ
gp-193	71	14	haalim	haalim	PROPN
gp-193	71	15	(	(	PUNCT
gp-193	71	16	2021	2021	NUM
gp-193	71	17	)	)	PUNCT
gp-193	71	18	found	find	VERB
gp-193	71	19	that	that	SCONJ
gp-193	71	20	in	in	ADP
gp-193	71	21	2015	2015	NUM
gp-193	71	22	,	,	PUNCT
gp-193	71	23	local	local	ADJ
gp-193	71	24	government	government	NOUN
gp-193	71	25	officials	official	NOUN
gp-193	71	26	constituted	constitute	VERB
gp-193	71	27	the	the	DET
gp-193	71	28	largest	large	ADJ
gp-193	71	29	group	group	NOUN
gp-193	71	30	of	of	ADP
gp-193	71	31	corruption	corruption	NOUN
gp-193	71	32	perpetrators	perpetrator	NOUN
gp-193	71	33	in	in	ADP
gp-193	71	34	cases	case	NOUN
gp-193	71	35	decided	decide	VERB
gp-193	71	36	by	by	ADP
gp-193	71	37	corruption	corruption	NOUN
gp-193	71	38	courts	court	NOUN
gp-193	71	39	.	.	PUNCT
gp-193	72	1	this	this	PRON
gp-193	72	2	shows	show	VERB
gp-193	72	3	that	that	SCONJ
gp-193	72	4	in	in	ADP
gp-193	72	5	addition	addition	NOUN
gp-193	72	6	to	to	ADP
gp-193	72	7	strengthening	strengthen	VERB
gp-193	72	8	regulations	regulation	NOUN
gp-193	72	9	,	,	PUNCT
gp-193	72	10	stricter	strict	ADJ
gp-193	72	11	supervision	supervision	NOUN
gp-193	72	12	mechanisms	mechanism	NOUN
gp-193	72	13	are	be	AUX
gp-193	72	14	needed	need	VERB
gp-193	72	15	as	as	ADV
gp-193	72	16	well	well	ADV
gp-193	72	17	as	as	ADP
gp-193	72	18	increased	increase	VERB
gp-193	72	19	public	public	ADJ
gp-193	72	20	participation	participation	NOUN
gp-193	72	21	in	in	ADP
gp-193	72	22	overseeing	oversee	VERB
gp-193	72	23	budget	budget	NOUN
gp-193	72	24	use	use	NOUN
gp-193	72	25	.	.	PUNCT
gp-193	73	1	thus	thus	ADV
gp-193	73	2	,	,	PUNCT
gp-193	73	3	the	the	DET
gp-193	73	4	role	role	NOUN
gp-193	73	5	of	of	ADP
gp-193	73	6	public	public	ADJ
gp-193	73	7	sector	sector	NOUN
gp-193	73	8	financial	financial	ADJ
gp-193	73	9	management	management	NOUN
gp-193	73	10	in	in	ADP
gp-193	73	11	supporting	support	VERB
gp-193	73	12	rpjmn	rpjmn	NOUN
gp-193	73	13	2020	2020	NUM
gp-193	73	14	-	-	SYM
gp-193	73	15	2024	2024	NUM
gp-193	73	16	can	can	AUX
gp-193	73	17	be	be	AUX
gp-193	73	18	optimized	optimize	VERB
gp-193	73	19	and	and	CCONJ
gp-193	73	20	have	have	VERB
gp-193	73	21	a	a	DET
gp-193	73	22	positive	positive	ADJ
gp-193	73	23	impact	impact	NOUN
gp-193	73	24	on	on	ADP
gp-193	73	25	national	national	ADJ
gp-193	73	26	development	development	NOUN
gp-193	73	27	.	.	PUNCT
gp-193	74	1	american	american	PROPN
gp-193	74	2	journal	journal	PROPN
gp-193	74	3	of	of	ADP
gp-193	74	4	economic	economic	ADJ
gp-193	74	5	and	and	CCONJ
gp-193	74	6	management	management	NOUN
gp-193	74	7	business	business	NOUN
gp-193	74	8	vol	vol	NOUN
gp-193	74	9	.	.	PROPN
gp-193	75	1	4	4	NUM
gp-193	75	2	no	no	NOUN
gp-193	75	3	.	.	NOUN
gp-193	75	4	3	3	NUM
gp-193	75	5	march	march	NOUN
gp-193	75	6	2025	2025	NUM
gp-193	75	7	242	242	NUM
gp-193	75	8	to	to	PART
gp-193	75	9	improve	improve	VERB
gp-193	75	10	the	the	DET
gp-193	75	11	effectiveness	effectiveness	NOUN
gp-193	75	12	of	of	ADP
gp-193	75	13	public	public	ADJ
gp-193	75	14	financial	financial	ADJ
gp-193	75	15	management	management	NOUN
gp-193	75	16	in	in	ADP
gp-193	75	17	supporting	support	VERB
gp-193	75	18	the	the	DET
gp-193	75	19	implementation	implementation	NOUN
gp-193	75	20	of	of	ADP
gp-193	75	21	rpjmn	rpjmn	NOUN
gp-193	75	22	2020	2020	NUM
gp-193	75	23	-	-	SYM
gp-193	75	24	2024	2024	NUM
gp-193	75	25	,	,	PUNCT
gp-193	75	26	local	local	ADJ
gp-193	75	27	governments	government	NOUN
gp-193	75	28	need	need	VERB
gp-193	75	29	to	to	PART
gp-193	75	30	implement	implement	VERB
gp-193	75	31	several	several	ADJ
gp-193	75	32	strategic	strategic	ADJ
gp-193	75	33	policy	policy	NOUN
gp-193	75	34	recommendations	recommendation	NOUN
gp-193	75	35	.	.	PUNCT
gp-193	76	1	improving	improve	VERB
gp-193	76	2	transparency	transparency	NOUN
gp-193	76	3	and	and	CCONJ
gp-193	76	4	accountability	accountability	NOUN
gp-193	76	5	of	of	ADP
gp-193	76	6	public	public	ADJ
gp-193	76	7	finance	finance	NOUN
gp-193	76	8	transparency	transparency	NOUN
gp-193	76	9	in	in	ADP
gp-193	76	10	local	local	ADJ
gp-193	76	11	financial	financial	ADJ
gp-193	76	12	management	management	NOUN
gp-193	76	13	is	be	AUX
gp-193	76	14	still	still	ADV
gp-193	76	15	relatively	relatively	ADV
gp-193	76	16	low	low	ADJ
gp-193	76	17	,	,	PUNCT
gp-193	76	18	as	as	SCONJ
gp-193	76	19	shown	show	VERB
gp-193	76	20	by	by	ADP
gp-193	76	21	various	various	ADJ
gp-193	76	22	studies	study	NOUN
gp-193	76	23	that	that	PRON
gp-193	76	24	reveal	reveal	VERB
gp-193	76	25	the	the	DET
gp-193	76	26	lack	lack	NOUN
gp-193	76	27	of	of	ADP
gp-193	76	28	public	public	ADJ
gp-193	76	29	access	access	NOUN
gp-193	76	30	to	to	ADP
gp-193	76	31	financial	financial	ADJ
gp-193	76	32	information	information	NOUN
gp-193	76	33	and	and	CCONJ
gp-193	76	34	weak	weak	ADJ
gp-193	76	35	supervision	supervision	NOUN
gp-193	76	36	of	of	ADP
gp-193	76	37	budget	budget	NOUN
gp-193	76	38	use	use	NOUN
gp-193	76	39	.	.	PUNCT
gp-193	77	1	a	a	DET
gp-193	77	2	study	study	NOUN
gp-193	77	3	by	by	ADP
gp-193	77	4	viona	viona	PROPN
gp-193	77	5	&	&	CCONJ
gp-193	77	6	khairiyah	khairiyah	PROPN
gp-193	77	7	(	(	PUNCT
gp-193	77	8	2022	2022	NUM
gp-193	77	9	)	)	PUNCT
gp-193	77	10	found	find	VERB
gp-193	77	11	that	that	SCONJ
gp-193	77	12	low	low	ADJ
gp-193	77	13	transparency	transparency	NOUN
gp-193	77	14	was	be	AUX
gp-193	77	15	caused	cause	VERB
gp-193	77	16	by	by	ADP
gp-193	77	17	the	the	DET
gp-193	77	18	suboptimal	suboptimal	ADJ
gp-193	77	19	implementation	implementation	NOUN
gp-193	77	20	of	of	ADP
gp-193	77	21	e	e	NOUN
gp-193	77	22	-	-	NOUN
gp-193	77	23	government	government	NOUN
gp-193	77	24	systems	system	NOUN
gp-193	77	25	in	in	ADP
gp-193	77	26	many	many	ADJ
gp-193	77	27	regions	region	NOUN
gp-193	77	28	,	,	PUNCT
gp-193	77	29	which	which	PRON
gp-193	77	30	led	lead	VERB
gp-193	77	31	to	to	ADP
gp-193	77	32	the	the	DET
gp-193	77	33	difficulty	difficulty	NOUN
gp-193	77	34	of	of	ADP
gp-193	77	35	the	the	DET
gp-193	77	36	public	public	NOUN
gp-193	77	37	obtaining	obtain	VERB
gp-193	77	38	financial	financial	ADJ
gp-193	77	39	data	datum	NOUN
gp-193	77	40	openly	openly	ADV
gp-193	77	41	.	.	PUNCT
gp-193	78	1	in	in	ADP
gp-193	78	2	addition	addition	NOUN
gp-193	78	3	,	,	PUNCT
gp-193	78	4	research	research	NOUN
gp-193	78	5	by	by	ADP
gp-193	78	6	utomo	utomo	NOUN
gp-193	78	7	(	(	PUNCT
gp-193	78	8	2024	2024	NUM
gp-193	78	9	)	)	PUNCT
gp-193	78	10	shows	show	VERB
gp-193	78	11	that	that	SCONJ
gp-193	78	12	low	low	ADJ
gp-193	78	13	public	public	ADJ
gp-193	78	14	financial	financial	ADJ
gp-193	78	15	literacy	literacy	NOUN
gp-193	78	16	and	and	CCONJ
gp-193	78	17	minimal	minimal	ADJ
gp-193	78	18	community	community	NOUN
gp-193	78	19	involvement	involvement	NOUN
gp-193	78	20	in	in	ADP
gp-193	78	21	oversight	oversight	NOUN
gp-193	78	22	also	also	ADV
gp-193	78	23	worsen	worsen	VERB
gp-193	78	24	regional	regional	ADJ
gp-193	78	25	budget	budget	NOUN
gp-193	78	26	transparency	transparency	NOUN
gp-193	78	27	.	.	PUNCT
gp-193	79	1	therefore	therefore	ADV
gp-193	79	2	,	,	PUNCT
gp-193	79	3	concrete	concrete	ADJ
gp-193	79	4	steps	step	NOUN
gp-193	79	5	are	be	AUX
gp-193	79	6	needed	need	VERB
gp-193	79	7	to	to	PART
gp-193	79	8	strengthen	strengthen	VERB
gp-193	79	9	transparency	transparency	NOUN
gp-193	79	10	mechanisms	mechanism	NOUN
gp-193	79	11	to	to	PART
gp-193	79	12	improve	improve	VERB
gp-193	79	13	local	local	ADJ
gp-193	79	14	government	government	NOUN
gp-193	79	15	accountability	accountability	NOUN
gp-193	79	16	.	.	PUNCT
gp-193	80	1	local	local	ADJ
gp-193	80	2	governments	government	NOUN
gp-193	80	3	can	can	AUX
gp-193	80	4	improve	improve	VERB
gp-193	80	5	financial	financial	ADJ
gp-193	80	6	transparency	transparency	NOUN
gp-193	80	7	by	by	ADP
gp-193	80	8	improving	improve	VERB
gp-193	80	9	e	e	NOUN
gp-193	80	10	-	-	NOUN
gp-193	80	11	government	government	ADJ
gp-193	80	12	systems	system	NOUN
gp-193	80	13	as	as	SCONJ
gp-193	80	14	mandated	mandate	VERB
gp-193	80	15	in	in	ADP
gp-193	80	16	presidential	presidential	ADJ
gp-193	80	17	instruction	instruction	NOUN
gp-193	80	18	number	number	NOUN
gp-193	80	19	7	7	NUM
gp-193	80	20	of	of	ADP
gp-193	80	21	2015	2015	NUM
gp-193	80	22	so	so	SCONJ
gp-193	80	23	that	that	SCONJ
gp-193	80	24	the	the	DET
gp-193	80	25	public	public	NOUN
gp-193	80	26	can	can	AUX
gp-193	80	27	easily	easily	ADV
gp-193	80	28	access	access	VERB
gp-193	80	29	budget	budget	NOUN
gp-193	80	30	information	information	NOUN
gp-193	80	31	.	.	PUNCT
gp-193	81	1	the	the	DET
gp-193	81	2	implementation	implementation	NOUN
gp-193	81	3	of	of	ADP
gp-193	81	4	digital	digital	NOUN
gp-193	81	5	-	-	PUNCT
gp-193	81	6	based	base	VERB
gp-193	81	7	financial	financial	ADJ
gp-193	81	8	systems	system	NOUN
gp-193	81	9	is	be	AUX
gp-193	81	10	also	also	ADV
gp-193	81	11	important	important	ADJ
gp-193	81	12	to	to	PART
gp-193	81	13	provide	provide	VERB
gp-193	81	14	real	real	ADJ
gp-193	81	15	-	-	PUNCT
gp-193	81	16	time	time	NOUN
gp-193	81	17	data	datum	NOUN
gp-193	81	18	that	that	PRON
gp-193	81	19	can	can	AUX
gp-193	81	20	be	be	AUX
gp-193	81	21	monitored	monitor	VERB
gp-193	81	22	by	by	ADP
gp-193	81	23	the	the	DET
gp-193	81	24	public	public	NOUN
gp-193	81	25	,	,	PUNCT
gp-193	81	26	as	as	SCONJ
gp-193	81	27	supported	support	VERB
gp-193	81	28	by	by	ADP
gp-193	81	29	rahmadany	rahmadany	NOUN
gp-193	81	30	's	's	PART
gp-193	81	31	research	research	NOUN
gp-193	81	32	(	(	PUNCT
gp-193	81	33	2024	2024	NUM
gp-193	81	34	)	)	PUNCT
gp-193	81	35	which	which	PRON
gp-193	81	36	found	find	VERB
gp-193	81	37	that	that	DET
gp-193	81	38	digitalization	digitalization	NOUN
gp-193	81	39	of	of	ADP
gp-193	81	40	local	local	ADJ
gp-193	81	41	finances	finance	NOUN
gp-193	81	42	can	can	AUX
gp-193	81	43	improve	improve	VERB
gp-193	81	44	accountability	accountability	NOUN
gp-193	81	45	and	and	CCONJ
gp-193	81	46	efficiency	efficiency	NOUN
gp-193	81	47	.	.	PUNCT
gp-193	82	1	in	in	ADP
gp-193	82	2	addition	addition	NOUN
gp-193	82	3	,	,	PUNCT
gp-193	82	4	strengthening	strengthen	VERB
gp-193	82	5	the	the	DET
gp-193	82	6	role	role	NOUN
gp-193	82	7	of	of	ADP
gp-193	82	8	the	the	DET
gp-193	82	9	public	public	NOUN
gp-193	82	10	in	in	ADP
gp-193	82	11	budget	budget	NOUN
gp-193	82	12	oversight	oversight	NOUN
gp-193	82	13	through	through	ADP
gp-193	82	14	transparent	transparent	ADJ
gp-193	82	15	and	and	CCONJ
gp-193	82	16	participatory	participatory	ADJ
gp-193	82	17	reporting	reporting	NOUN
gp-193	82	18	mechanisms	mechanism	NOUN
gp-193	82	19	will	will	AUX
gp-193	82	20	increase	increase	VERB
gp-193	82	21	public	public	ADJ
gp-193	82	22	trust	trust	NOUN
gp-193	82	23	in	in	ADP
gp-193	82	24	government	government	NOUN
gp-193	82	25	.	.	PUNCT
gp-193	83	1	a	a	DET
gp-193	83	2	study	study	NOUN
gp-193	83	3	by	by	ADP
gp-193	83	4	kholik	kholik	PROPN
gp-193	83	5	(	(	PUNCT
gp-193	83	6	2024	2024	NUM
gp-193	83	7	)	)	PUNCT
gp-193	83	8	shows	show	VERB
gp-193	83	9	that	that	SCONJ
gp-193	83	10	community	community	NOUN
gp-193	83	11	involvement	involvement	NOUN
gp-193	83	12	in	in	ADP
gp-193	83	13	budget	budget	NOUN
gp-193	83	14	supervision	supervision	NOUN
gp-193	83	15	contributes	contribute	VERB
gp-193	83	16	to	to	ADP
gp-193	83	17	reducing	reduce	VERB
gp-193	83	18	the	the	DET
gp-193	83	19	potential	potential	NOUN
gp-193	83	20	for	for	ADP
gp-193	83	21	misuse	misuse	NOUN
gp-193	83	22	of	of	ADP
gp-193	83	23	public	public	ADJ
gp-193	83	24	funds	fund	NOUN
gp-193	83	25	.	.	PUNCT
gp-193	84	1	thus	thus	ADV
gp-193	84	2	,	,	PUNCT
gp-193	84	3	the	the	DET
gp-193	84	4	combination	combination	NOUN
gp-193	84	5	of	of	ADP
gp-193	84	6	e	e	NOUN
gp-193	84	7	-	-	NOUN
gp-193	84	8	government	government	NOUN
gp-193	84	9	,	,	PUNCT
gp-193	84	10	financial	financial	ADJ
gp-193	84	11	digitization	digitization	NOUN
gp-193	84	12	,	,	PUNCT
gp-193	84	13	and	and	CCONJ
gp-193	84	14	public	public	ADJ
gp-193	84	15	participation	participation	NOUN
gp-193	84	16	is	be	AUX
gp-193	84	17	an	an	DET
gp-193	84	18	effective	effective	ADJ
gp-193	84	19	strategy	strategy	NOUN
gp-193	84	20	to	to	PART
gp-193	84	21	improve	improve	VERB
gp-193	84	22	the	the	DET
gp-193	84	23	transparency	transparency	NOUN
gp-193	84	24	of	of	ADP
gp-193	84	25	local	local	ADJ
gp-193	84	26	financial	financial	ADJ
gp-193	84	27	management	management	NOUN
gp-193	84	28	.	.	PUNCT
gp-193	85	1	stricter	strict	ADJ
gp-193	85	2	internal	internal	PROPN
gp-193	85	3	control	control	NOUN
gp-193	85	4	system	system	NOUN
gp-193	85	5	implementation	implementation	NOUN
gp-193	85	6	a	a	DET
gp-193	85	7	study	study	NOUN
gp-193	85	8	by	by	ADP
gp-193	85	9	susanti	susanti	PROPN
gp-193	85	10	and	and	CCONJ
gp-193	85	11	yulianto	yulianto	NOUN
gp-193	85	12	(	(	PUNCT
gp-193	85	13	2018	2018	NUM
gp-193	85	14	)	)	PUNCT
gp-193	85	15	revealed	reveal	VERB
gp-193	85	16	that	that	SCONJ
gp-193	85	17	weaknesses	weakness	NOUN
gp-193	85	18	in	in	ADP
gp-193	85	19	internal	internal	ADJ
gp-193	85	20	control	control	NOUN
gp-193	85	21	increase	increase	VERB
gp-193	85	22	the	the	DET
gp-193	85	23	risk	risk	NOUN
gp-193	85	24	of	of	ADP
gp-193	85	25	budget	budget	NOUN
gp-193	85	26	abuse	abuse	NOUN
gp-193	85	27	and	and	CCONJ
gp-193	85	28	inefficiency	inefficiency	NOUN
gp-193	85	29	in	in	ADP
gp-193	85	30	regional	regional	ADJ
gp-193	85	31	financial	financial	ADJ
gp-193	85	32	management	management	NOUN
gp-193	85	33	(	(	PUNCT
gp-193	85	34	firmansyah	firmansyah	NOUN
gp-193	85	35	,	,	PUNCT
gp-193	85	36	2024	2024	NUM
gp-193	85	37	)	)	PUNCT
gp-193	85	38	.	.	PUNCT
gp-193	86	1	therefore	therefore	ADV
gp-193	86	2	,	,	PUNCT
gp-193	86	3	local	local	ADJ
gp-193	86	4	governments	government	NOUN
gp-193	86	5	need	need	VERB
gp-193	86	6	to	to	PART
gp-193	86	7	develop	develop	VERB
gp-193	86	8	a	a	DET
gp-193	86	9	risk	risk	NOUN
gp-193	86	10	-	-	PUNCT
gp-193	86	11	based	base	VERB
gp-193	86	12	internal	internal	ADJ
gp-193	86	13	control	control	NOUN
gp-193	86	14	system	system	NOUN
gp-193	86	15	to	to	PART
gp-193	86	16	detect	detect	VERB
gp-193	86	17	potential	potential	ADJ
gp-193	86	18	irregularities	irregularity	NOUN
gp-193	86	19	early	early	ADV
gp-193	86	20	on	on	ADP
gp-193	86	21	.	.	PUNCT
gp-193	87	1	research	research	NOUN
gp-193	87	2	by	by	ADP
gp-193	87	3	wahyuningsih	wahyuningsih	PROPN
gp-193	87	4	et	et	PROPN
gp-193	87	5	al	al	PROPN
gp-193	87	6	.	.	PROPN
gp-193	88	1	(	(	PUNCT
gp-193	88	2	2024	2024	NUM
gp-193	88	3	)	)	PUNCT
gp-193	88	4	also	also	ADV
gp-193	88	5	confirms	confirm	VERB
gp-193	88	6	that	that	SCONJ
gp-193	88	7	the	the	DET
gp-193	88	8	application	application	NOUN
gp-193	88	9	of	of	ADP
gp-193	88	10	a	a	DET
gp-193	88	11	risk	risk	NOUN
gp-193	88	12	-	-	PUNCT
gp-193	88	13	based	base	VERB
gp-193	88	14	control	control	NOUN
gp-193	88	15	system	system	NOUN
gp-193	88	16	in	in	ADP
gp-193	88	17	regional	regional	ADJ
gp-193	88	18	financial	financial	ADJ
gp-193	88	19	governance	governance	NOUN
gp-193	88	20	can	can	AUX
gp-193	88	21	reduce	reduce	VERB
gp-193	88	22	opportunities	opportunity	NOUN
gp-193	88	23	for	for	ADP
gp-193	88	24	corruption	corruption	NOUN
gp-193	88	25	and	and	CCONJ
gp-193	88	26	increase	increase	VERB
gp-193	88	27	budget	budget	NOUN
gp-193	88	28	effectiveness	effectiveness	NOUN
gp-193	88	29	.	.	PUNCT
gp-193	89	1	in	in	ADP
gp-193	89	2	addition	addition	NOUN
gp-193	89	3	,	,	PUNCT
gp-193	89	4	increasing	increase	VERB
gp-193	89	5	the	the	DET
gp-193	89	6	capacity	capacity	NOUN
gp-193	89	7	of	of	ADP
gp-193	89	8	the	the	DET
gp-193	89	9	government	government	NOUN
gp-193	89	10	internal	internal	ADJ
gp-193	89	11	audit	audit	NOUN
gp-193	89	12	agency	agency	NOUN
gp-193	89	13	(	(	PUNCT
gp-193	89	14	apip	apip	ADJ
gp-193	89	15	)	)	PUNCT
gp-193	89	16	is	be	AUX
gp-193	89	17	an	an	DET
gp-193	89	18	important	important	ADJ
gp-193	89	19	step	step	NOUN
gp-193	89	20	to	to	PART
gp-193	89	21	ensure	ensure	VERB
gp-193	89	22	more	more	ADV
gp-193	89	23	proactive	proactive	ADJ
gp-193	89	24	oversight	oversight	NOUN
gp-193	89	25	of	of	ADP
gp-193	89	26	local	local	ADJ
gp-193	89	27	budgets	budget	NOUN
gp-193	89	28	.	.	PUNCT
gp-193	90	1	a	a	DET
gp-193	90	2	study	study	NOUN
gp-193	90	3	by	by	ADP
gp-193	90	4	suryani	suryani	PROPN
gp-193	90	5	&	&	CCONJ
gp-193	90	6	gaol	gaol	PROPN
gp-193	90	7	(	(	PUNCT
gp-193	90	8	2025	2025	NUM
gp-193	90	9	)	)	PUNCT
gp-193	90	10	shows	show	VERB
gp-193	90	11	that	that	SCONJ
gp-193	90	12	highly	highly	ADV
gp-193	90	13	competent	competent	ADJ
gp-193	90	14	apips	apip	NOUN
gp-193	90	15	are	be	AUX
gp-193	90	16	able	able	ADJ
gp-193	90	17	to	to	PART
gp-193	90	18	detect	detect	VERB
gp-193	90	19	discrepancies	discrepancy	NOUN
gp-193	90	20	in	in	ADP
gp-193	90	21	financial	financial	ADJ
gp-193	90	22	reports	report	NOUN
gp-193	90	23	and	and	CCONJ
gp-193	90	24	prevent	prevent	VERB
gp-193	90	25	budget	budget	NOUN
gp-193	90	26	leakages	leakage	NOUN
gp-193	90	27	.	.	PUNCT
gp-193	91	1	local	local	ADJ
gp-193	91	2	governments	government	NOUN
gp-193	91	3	also	also	ADV
gp-193	91	4	need	need	VERB
gp-193	91	5	to	to	PART
gp-193	91	6	implement	implement	VERB
gp-193	91	7	a	a	DET
gp-193	91	8	strict	strict	ADJ
gp-193	91	9	reward	reward	NOUN
gp-193	91	10	and	and	CCONJ
gp-193	91	11	punishment	punishment	NOUN
gp-193	91	12	system	system	NOUN
gp-193	91	13	for	for	ADP
gp-193	91	14	officials	official	NOUN
gp-193	91	15	responsible	responsible	ADJ
gp-193	91	16	for	for	ADP
gp-193	91	17	managing	manage	VERB
gp-193	91	18	local	local	ADJ
gp-193	91	19	finances	finance	NOUN
gp-193	91	20	,	,	PUNCT
gp-193	91	21	as	as	SCONJ
gp-193	91	22	evidenced	evidence	VERB
gp-193	91	23	by	by	ADP
gp-193	91	24	research	research	NOUN
gp-193	91	25	(	(	PUNCT
gp-193	91	26	anggita	anggita	NOUN
gp-193	91	27	et	et	PROPN
gp-193	91	28	al	al	PROPN
gp-193	91	29	.	.	PROPN
gp-193	91	30	,	,	PUNCT
gp-193	91	31	2024	2024	NUM
gp-193	91	32	)	)	PUNCT
gp-193	91	33	,	,	PUNCT
gp-193	91	34	which	which	PRON
gp-193	91	35	states	state	VERB
gp-193	91	36	that	that	SCONJ
gp-193	91	37	the	the	DET
gp-193	91	38	implementation	implementation	NOUN
gp-193	91	39	of	of	ADP
gp-193	91	40	a	a	DET
gp-193	91	41	strict	strict	ADJ
gp-193	91	42	incentive	incentive	NOUN
gp-193	91	43	and	and	CCONJ
gp-193	91	44	sanction	sanction	NOUN
gp-193	91	45	system	system	NOUN
gp-193	91	46	can	can	AUX
gp-193	91	47	improve	improve	VERB
gp-193	91	48	accountability	accountability	NOUN
gp-193	91	49	and	and	CCONJ
gp-193	91	50	discipline	discipline	NOUN
gp-193	91	51	in	in	ADP
gp-193	91	52	public	public	ADJ
gp-193	91	53	financial	financial	ADJ
gp-193	91	54	management	management	NOUN
gp-193	91	55	.	.	PUNCT
gp-193	92	1	optimizing	optimize	VERB
gp-193	92	2	digitalization	digitalization	NOUN
gp-193	92	3	in	in	ADP
gp-193	92	4	public	public	ADJ
gp-193	92	5	financial	financial	ADJ
gp-193	92	6	management	management	NOUN
gp-193	92	7	digitalization	digitalization	NOUN
gp-193	92	8	of	of	ADP
gp-193	92	9	public	public	ADJ
gp-193	92	10	financial	financial	ADJ
gp-193	92	11	management	management	NOUN
gp-193	92	12	is	be	AUX
gp-193	92	13	a	a	DET
gp-193	92	14	must	must	NOUN
gp-193	92	15	along	along	ADP
gp-193	92	16	with	with	ADP
gp-193	92	17	technological	technological	ADJ
gp-193	92	18	developments	development	NOUN
gp-193	92	19	,	,	PUNCT
gp-193	92	20	in	in	ADP
gp-193	92	21	order	order	NOUN
gp-193	92	22	to	to	PART
gp-193	92	23	increase	increase	VERB
gp-193	92	24	transparency	transparency	NOUN
gp-193	92	25	,	,	PUNCT
gp-193	92	26	accountability	accountability	NOUN
gp-193	92	27	,	,	PUNCT
gp-193	92	28	and	and	CCONJ
gp-193	92	29	efficiency	efficiency	NOUN
gp-193	92	30	in	in	ADP
gp-193	92	31	the	the	DET
gp-193	92	32	use	use	NOUN
gp-193	92	33	of	of	ADP
gp-193	92	34	annisa	annisa	NOUN
gp-193	92	35	wigati	wigati	NOUN
gp-193	92	36	243	243	NUM
gp-193	92	37	regional	regional	ADJ
gp-193	92	38	budgets	budget	NOUN
gp-193	92	39	.	.	PUNCT
gp-193	93	1	mulyana	mulyana	PROPN
gp-193	93	2	et	et	PROPN
gp-193	93	3	al	al	PROPN
gp-193	93	4	.	.	PROPN
gp-193	93	5	's	's	PART
gp-193	93	6	study	study	NOUN
gp-193	93	7	(	(	PUNCT
gp-193	93	8	2025	2025	NUM
gp-193	93	9	)	)	PUNCT
gp-193	93	10	shows	show	VERB
gp-193	93	11	that	that	SCONJ
gp-193	93	12	the	the	DET
gp-193	93	13	application	application	NOUN
gp-193	93	14	of	of	ADP
gp-193	93	15	technology	technology	NOUN
gp-193	93	16	in	in	ADP
gp-193	93	17	public	public	ADJ
gp-193	93	18	financial	financial	ADJ
gp-193	93	19	management	management	NOUN
gp-193	93	20	can	can	AUX
gp-193	93	21	increase	increase	VERB
gp-193	93	22	the	the	DET
gp-193	93	23	effectiveness	effectiveness	NOUN
gp-193	93	24	of	of	ADP
gp-193	93	25	fund	fund	NOUN
gp-193	93	26	distribution	distribution	NOUN
gp-193	93	27	and	and	CCONJ
gp-193	93	28	reduce	reduce	VERB
gp-193	93	29	the	the	DET
gp-193	93	30	risk	risk	NOUN
gp-193	93	31	of	of	ADP
gp-193	93	32	budget	budget	NOUN
gp-193	93	33	misuse	misuse	NOUN
gp-193	93	34	.	.	PUNCT
gp-193	94	1	therefore	therefore	ADV
gp-193	94	2	,	,	PUNCT
gp-193	94	3	local	local	ADJ
gp-193	94	4	governments	government	NOUN
gp-193	94	5	need	need	VERB
gp-193	94	6	to	to	PART
gp-193	94	7	develop	develop	VERB
gp-193	94	8	a	a	DET
gp-193	94	9	regional	regional	ADJ
gp-193	94	10	financial	financial	ADJ
gp-193	94	11	information	information	NOUN
gp-193	94	12	system	system	NOUN
gp-193	94	13	(	(	PUNCT
gp-193	94	14	sikd	sikd	PROPN
gp-193	94	15	)	)	PUNCT
gp-193	94	16	that	that	PRON
gp-193	94	17	is	be	AUX
gp-193	94	18	integrated	integrate	VERB
gp-193	94	19	with	with	ADP
gp-193	94	20	the	the	DET
gp-193	94	21	national	national	ADJ
gp-193	94	22	platform	platform	NOUN
gp-193	94	23	to	to	PART
gp-193	94	24	ensure	ensure	VERB
gp-193	94	25	data	datum	NOUN
gp-193	94	26	synchronization	synchronization	NOUN
gp-193	94	27	and	and	CCONJ
gp-193	94	28	tighter	tight	ADJ
gp-193	94	29	supervision	supervision	NOUN
gp-193	94	30	.	.	PUNCT
gp-193	95	1	in	in	ADP
gp-193	95	2	addition	addition	NOUN
gp-193	95	3	,	,	PUNCT
gp-193	95	4	the	the	DET
gp-193	95	5	implementation	implementation	NOUN
gp-193	95	6	of	of	ADP
gp-193	95	7	a	a	DET
gp-193	95	8	cashless	cashless	NOUN
gp-193	95	9	transaction	transaction	NOUN
gp-193	95	10	system	system	NOUN
gp-193	95	11	has	have	AUX
gp-193	95	12	proven	prove	VERB
gp-193	95	13	effective	effective	ADJ
gp-193	95	14	in	in	ADP
gp-193	95	15	minimizing	minimize	VERB
gp-193	95	16	budget	budget	NOUN
gp-193	95	17	leakage	leakage	NOUN
gp-193	95	18	,	,	PUNCT
gp-193	95	19	as	as	SCONJ
gp-193	95	20	revealed	reveal	VERB
gp-193	95	21	in	in	ADP
gp-193	95	22	a	a	DET
gp-193	95	23	study	study	NOUN
gp-193	95	24	by	by	ADP
gp-193	95	25	rakhman	rakhman	NOUN
gp-193	95	26	(	(	PUNCT
gp-193	95	27	2024	2024	NUM
gp-193	95	28	)	)	PUNCT
gp-193	95	29	,	,	PUNCT
gp-193	95	30	who	who	PRON
gp-193	95	31	found	find	VERB
gp-193	95	32	that	that	SCONJ
gp-193	95	33	digitizing	digitizing	NOUN
gp-193	95	34	transactions	transaction	NOUN
gp-193	95	35	reduces	reduce	VERB
gp-193	95	36	the	the	DET
gp-193	95	37	potential	potential	NOUN
gp-193	95	38	for	for	ADP
gp-193	95	39	corruption	corruption	NOUN
gp-193	95	40	in	in	ADP
gp-193	95	41	government	government	NOUN
gp-193	95	42	spending	spending	NOUN
gp-193	95	43	.	.	PUNCT
gp-193	96	1	the	the	DET
gp-193	96	2	utilization	utilization	NOUN
gp-193	96	3	of	of	ADP
gp-193	96	4	big	big	ADJ
gp-193	96	5	data	datum	NOUN
gp-193	96	6	technology	technology	NOUN
gp-193	96	7	and	and	CCONJ
gp-193	96	8	artificial	artificial	ADJ
gp-193	96	9	intelligence	intelligence	NOUN
gp-193	96	10	(	(	PUNCT
gp-193	96	11	ai	ai	NOUN
gp-193	96	12	)	)	PUNCT
gp-193	96	13	is	be	AUX
gp-193	96	14	also	also	ADV
gp-193	96	15	important	important	ADJ
gp-193	96	16	for	for	ADP
gp-193	96	17	more	more	ADV
gp-193	96	18	accurate	accurate	ADJ
gp-193	96	19	and	and	CCONJ
gp-193	96	20	efficient	efficient	ADJ
gp-193	96	21	financial	financial	ADJ
gp-193	96	22	analysis	analysis	NOUN
gp-193	96	23	,	,	PUNCT
gp-193	96	24	as	as	SCONJ
gp-193	96	25	supported	support	VERB
gp-193	96	26	by	by	ADP
gp-193	96	27	research	research	NOUN
gp-193	96	28	by	by	ADP
gp-193	96	29	kusumawati	kusumawati	PROPN
gp-193	96	30	(	(	PUNCT
gp-193	96	31	2024	2024	NUM
gp-193	96	32	)	)	PUNCT
gp-193	96	33	,	,	PUNCT
gp-193	96	34	which	which	PRON
gp-193	96	35	shows	show	VERB
gp-193	96	36	that	that	SCONJ
gp-193	96	37	ai	ai	VERB
gp-193	96	38	can	can	AUX
gp-193	96	39	detect	detect	VERB
gp-193	96	40	anomalies	anomaly	NOUN
gp-193	96	41	in	in	ADP
gp-193	96	42	budget	budget	NOUN
gp-193	96	43	management	management	NOUN
gp-193	96	44	and	and	CCONJ
gp-193	96	45	improve	improve	VERB
gp-193	96	46	the	the	DET
gp-193	96	47	quality	quality	NOUN
gp-193	96	48	of	of	ADP
gp-193	96	49	regional	regional	ADJ
gp-193	96	50	financial	financial	ADJ
gp-193	96	51	planning	planning	NOUN
gp-193	96	52	.	.	PUNCT
gp-193	97	1	improving	improve	VERB
gp-193	97	2	hr	hr	NOUN
gp-193	97	3	capacity	capacity	NOUN
gp-193	97	4	in	in	ADP
gp-193	97	5	public	public	ADJ
gp-193	97	6	financial	financial	ADJ
gp-193	97	7	management	management	NOUN
gp-193	97	8	local	local	ADJ
gp-193	97	9	officials	official	NOUN
gp-193	97	10	'	'	PART
gp-193	97	11	lack	lack	NOUN
gp-193	97	12	of	of	ADP
gp-193	97	13	understanding	understanding	NOUN
gp-193	97	14	of	of	ADP
gp-193	97	15	financial	financial	ADJ
gp-193	97	16	regulations	regulation	NOUN
gp-193	97	17	often	often	ADV
gp-193	97	18	leads	lead	VERB
gp-193	97	19	to	to	ADP
gp-193	97	20	inefficiencies	inefficiency	NOUN
gp-193	97	21	in	in	ADP
gp-193	97	22	budget	budget	NOUN
gp-193	97	23	management	management	NOUN
gp-193	97	24	,	,	PUNCT
gp-193	97	25	which	which	PRON
gp-193	97	26	leads	lead	VERB
gp-193	97	27	to	to	ADP
gp-193	97	28	suboptimal	suboptimal	ADJ
gp-193	97	29	use	use	NOUN
gp-193	97	30	of	of	ADP
gp-193	97	31	funds	fund	NOUN
gp-193	97	32	and	and	CCONJ
gp-193	97	33	potential	potential	ADJ
gp-193	97	34	misuse	misuse	NOUN
gp-193	97	35	.	.	PUNCT
gp-193	98	1	a	a	DET
gp-193	98	2	study	study	NOUN
gp-193	98	3	by	by	ADP
gp-193	98	4	mukarromah	mukarromah	NOUN
gp-193	98	5	et	et	PROPN
gp-193	98	6	al	al	PROPN
gp-193	98	7	.	.	PROPN
gp-193	99	1	(	(	PUNCT
gp-193	99	2	2024	2024	NUM
gp-193	99	3	)	)	PUNCT
gp-193	99	4	found	find	VERB
gp-193	99	5	that	that	SCONJ
gp-193	99	6	low	low	ADJ
gp-193	99	7	financial	financial	ADJ
gp-193	99	8	literacy	literacy	NOUN
gp-193	99	9	among	among	ADP
gp-193	99	10	local	local	ADJ
gp-193	99	11	officials	official	NOUN
gp-193	99	12	hinders	hinder	VERB
gp-193	99	13	the	the	DET
gp-193	99	14	effective	effective	ADJ
gp-193	99	15	implementation	implementation	NOUN
gp-193	99	16	of	of	ADP
gp-193	99	17	budget	budget	NOUN
gp-193	99	18	policies	policy	NOUN
gp-193	99	19	.	.	PUNCT
gp-193	100	1	to	to	PART
gp-193	100	2	address	address	VERB
gp-193	100	3	this	this	PRON
gp-193	100	4	,	,	PUNCT
gp-193	100	5	local	local	ADJ
gp-193	100	6	governments	government	NOUN
gp-193	100	7	need	need	VERB
gp-193	100	8	to	to	PART
gp-193	100	9	provide	provide	VERB
gp-193	100	10	continuous	continuous	ADJ
gp-193	100	11	training	training	NOUN
gp-193	100	12	for	for	ADP
gp-193	100	13	finance	finance	NOUN
gp-193	100	14	staff	staff	NOUN
gp-193	100	15	,	,	PUNCT
gp-193	100	16	especially	especially	ADV
gp-193	100	17	on	on	ADP
gp-193	100	18	the	the	DET
gp-193	100	19	latest	late	ADJ
gp-193	100	20	regulations	regulation	NOUN
gp-193	100	21	and	and	CCONJ
gp-193	100	22	digital	digital	NOUN
gp-193	100	23	-	-	PUNCT
gp-193	100	24	based	base	VERB
gp-193	100	25	budget	budget	NOUN
gp-193	100	26	management	management	NOUN
gp-193	100	27	systems	system	NOUN
gp-193	100	28	,	,	PUNCT
gp-193	100	29	as	as	SCONJ
gp-193	100	30	suggested	suggest	VERB
gp-193	100	31	by	by	ADP
gp-193	100	32	kardina	kardina	PROPN
gp-193	100	33	et	et	PROPN
gp-193	100	34	al	al	PROPN
gp-193	100	35	.	.	PROPN
gp-193	100	36	's	's	PART
gp-193	100	37	(	(	PUNCT
gp-193	100	38	2024	2024	NUM
gp-193	100	39	)	)	PUNCT
gp-193	100	40	study	study	NOUN
gp-193	100	41	,	,	PUNCT
gp-193	100	42	which	which	PRON
gp-193	100	43	showed	show	VERB
gp-193	100	44	that	that	SCONJ
gp-193	100	45	increased	increase	VERB
gp-193	100	46	staff	staff	NOUN
gp-193	100	47	capacity	capacity	NOUN
gp-193	100	48	has	have	VERB
gp-193	100	49	a	a	DET
gp-193	100	50	positive	positive	ADJ
gp-193	100	51	impact	impact	NOUN
gp-193	100	52	on	on	ADP
gp-193	100	53	the	the	DET
gp-193	100	54	efficiency	efficiency	NOUN
gp-193	100	55	of	of	ADP
gp-193	100	56	local	local	ADJ
gp-193	100	57	financial	financial	ADJ
gp-193	100	58	management	management	NOUN
gp-193	100	59	.	.	PUNCT
gp-193	101	1	in	in	ADP
gp-193	101	2	addition	addition	NOUN
gp-193	101	3	,	,	PUNCT
gp-193	101	4	ensuring	ensure	VERB
gp-193	101	5	the	the	DET
gp-193	101	6	recruitment	recruitment	NOUN
gp-193	101	7	of	of	ADP
gp-193	101	8	highly	highly	ADV
gp-193	101	9	competent	competent	ADJ
gp-193	101	10	financial	financial	ADJ
gp-193	101	11	management	management	NOUN
gp-193	101	12	experts	expert	NOUN
gp-193	101	13	is	be	AUX
gp-193	101	14	a	a	DET
gp-193	101	15	strategic	strategic	ADJ
gp-193	101	16	step	step	NOUN
gp-193	101	17	in	in	ADP
gp-193	101	18	improving	improve	VERB
gp-193	101	19	budget	budget	NOUN
gp-193	101	20	effectiveness	effectiveness	NOUN
gp-193	101	21	,	,	PUNCT
gp-193	101	22	as	as	SCONJ
gp-193	101	23	supported	support	VERB
gp-193	101	24	by	by	ADP
gp-193	101	25	mendrofa	mendrofa	NOUN
gp-193	101	26	et	et	PROPN
gp-193	101	27	al	al	PROPN
gp-193	101	28	.	.	PROPN
gp-193	101	29	's	's	PART
gp-193	101	30	(	(	PUNCT
gp-193	101	31	2024	2024	NUM
gp-193	101	32	)	)	PUNCT
gp-193	101	33	study	study	NOUN
gp-193	101	34	,	,	PUNCT
gp-193	101	35	which	which	PRON
gp-193	101	36	found	find	VERB
gp-193	101	37	that	that	SCONJ
gp-193	101	38	certification	certification	NOUN
gp-193	101	39	improves	improve	VERB
gp-193	101	40	the	the	DET
gp-193	101	41	accountability	accountability	NOUN
gp-193	101	42	and	and	CCONJ
gp-193	101	43	quality	quality	NOUN
gp-193	101	44	of	of	ADP
gp-193	101	45	public	public	ADJ
gp-193	101	46	budget	budget	NOUN
gp-193	101	47	management	management	NOUN
gp-193	101	48	.	.	PUNCT
gp-193	102	1	with	with	ADP
gp-193	102	2	these	these	DET
gp-193	102	3	steps	step	NOUN
gp-193	102	4	,	,	PUNCT
gp-193	102	5	it	it	PRON
gp-193	102	6	is	be	AUX
gp-193	102	7	expected	expect	VERB
gp-193	102	8	that	that	SCONJ
gp-193	102	9	local	local	ADJ
gp-193	102	10	financial	financial	ADJ
gp-193	102	11	management	management	NOUN
gp-193	102	12	will	will	AUX
gp-193	102	13	become	become	VERB
gp-193	102	14	more	more	ADV
gp-193	102	15	transparent	transparent	ADJ
gp-193	102	16	,	,	PUNCT
gp-193	102	17	efficient	efficient	ADJ
gp-193	102	18	and	and	CCONJ
gp-193	102	19	accountable	accountable	ADJ
gp-193	102	20	.	.	PUNCT
gp-193	103	1	by	by	ADP
gp-193	103	2	implementing	implement	VERB
gp-193	103	3	these	these	DET
gp-193	103	4	recommendations	recommendation	NOUN
gp-193	103	5	,	,	PUNCT
gp-193	103	6	local	local	ADJ
gp-193	103	7	governments	government	NOUN
gp-193	103	8	can	can	AUX
gp-193	103	9	more	more	ADV
gp-193	103	10	effectively	effectively	ADV
gp-193	103	11	manage	manage	VERB
gp-193	103	12	their	their	PRON
gp-193	103	13	budgets	budget	NOUN
gp-193	103	14	,	,	PUNCT
gp-193	103	15	improve	improve	VERB
gp-193	103	16	accountability	accountability	NOUN
gp-193	103	17	,	,	PUNCT
gp-193	103	18	and	and	CCONJ
gp-193	103	19	ensure	ensure	VERB
gp-193	103	20	that	that	SCONJ
gp-193	103	21	the	the	DET
gp-193	103	22	programs	program	NOUN
gp-193	103	23	in	in	ADP
gp-193	103	24	the	the	DET
gp-193	103	25	2020	2020	NUM
gp-193	103	26	-	-	SYM
gp-193	103	27	2024	2024	NUM
gp-193	103	28	rpjmn	rpjmn	NOUN
gp-193	103	29	can	can	AUX
gp-193	103	30	run	run	VERB
gp-193	103	31	in	in	ADP
gp-193	103	32	accordance	accordance	NOUN
gp-193	103	33	with	with	ADP
gp-193	103	34	the	the	DET
gp-193	103	35	set	set	NOUN
gp-193	103	36	targets	target	NOUN
gp-193	103	37	.	.	PUNCT
gp-193	104	1	conclusion	conclusion	NOUN
gp-193	104	2	the	the	DET
gp-193	104	3	analysis	analysis	NOUN
gp-193	104	4	results	result	NOUN
gp-193	104	5	confirm	confirm	VERB
gp-193	104	6	that	that	SCONJ
gp-193	104	7	public	public	ADJ
gp-193	104	8	sector	sector	NOUN
gp-193	104	9	financial	financial	ADJ
gp-193	104	10	management	management	NOUN
gp-193	104	11	significantly	significantly	ADV
gp-193	104	12	supports	support	VERB
gp-193	104	13	the	the	DET
gp-193	104	14	implementation	implementation	NOUN
gp-193	104	15	of	of	ADP
gp-193	104	16	the	the	DET
gp-193	104	17	2020–2024	2020–2024	NUM
gp-193	104	18	national	national	ADJ
gp-193	104	19	medium	medium	ADJ
gp-193	104	20	-	-	PUNCT
gp-193	104	21	term	term	NOUN
gp-193	104	22	development	development	NOUN
gp-193	104	23	plan	plan	NOUN
gp-193	104	24	by	by	ADP
gp-193	104	25	promoting	promote	VERB
gp-193	104	26	effective	effective	ADJ
gp-193	104	27	,	,	PUNCT
gp-193	104	28	transparent	transparent	ADJ
gp-193	104	29	,	,	PUNCT
gp-193	104	30	and	and	CCONJ
gp-193	104	31	accountable	accountable	ADJ
gp-193	104	32	budget	budget	NOUN
gp-193	104	33	allocation	allocation	NOUN
gp-193	104	34	,	,	PUNCT
gp-193	104	35	distribution	distribution	NOUN
gp-193	104	36	,	,	PUNCT
gp-193	104	37	and	and	CCONJ
gp-193	104	38	utilization	utilization	NOUN
gp-193	104	39	.	.	PUNCT
gp-193	105	1	this	this	DET
gp-193	105	2	support	support	NOUN
gp-193	105	3	is	be	AUX
gp-193	105	4	realized	realize	VERB
gp-193	105	5	through	through	ADP
gp-193	105	6	initiatives	initiative	NOUN
gp-193	105	7	such	such	ADJ
gp-193	105	8	as	as	ADP
gp-193	105	9	digitizing	digitize	VERB
gp-193	105	10	financial	financial	ADJ
gp-193	105	11	systems	system	NOUN
gp-193	105	12	to	to	PART
gp-193	105	13	enhance	enhance	VERB
gp-193	105	14	transparency	transparency	NOUN
gp-193	105	15	,	,	PUNCT
gp-193	105	16	strengthening	strengthen	VERB
gp-193	105	17	internal	internal	ADJ
gp-193	105	18	control	control	NOUN
gp-193	105	19	systems	system	NOUN
gp-193	105	20	to	to	PART
gp-193	105	21	mitigate	mitigate	VERB
gp-193	105	22	fund	fund	NOUN
gp-193	105	23	leakage	leakage	NOUN
gp-193	105	24	,	,	PUNCT
gp-193	105	25	and	and	CCONJ
gp-193	105	26	improving	improve	VERB
gp-193	105	27	human	human	ADJ
gp-193	105	28	resource	resource	NOUN
gp-193	105	29	capacity	capacity	NOUN
gp-193	105	30	in	in	ADP
gp-193	105	31	financial	financial	ADJ
gp-193	105	32	governance	governance	NOUN
gp-193	105	33	.	.	PUNCT
gp-193	106	1	in	in	ADP
gp-193	106	2	alignment	alignment	NOUN
gp-193	106	3	with	with	ADP
gp-193	106	4	the	the	DET
gp-193	106	5	research	research	NOUN
gp-193	106	6	objectives	objective	NOUN
gp-193	106	7	,	,	PUNCT
gp-193	106	8	this	this	DET
gp-193	106	9	study	study	NOUN
gp-193	106	10	underscores	underscore	VERB
gp-193	106	11	the	the	DET
gp-193	106	12	need	need	NOUN
gp-193	106	13	for	for	SCONJ
gp-193	106	14	local	local	ADJ
gp-193	106	15	governments	government	NOUN
gp-193	106	16	to	to	PART
gp-193	106	17	adopt	adopt	VERB
gp-193	106	18	policy	policy	NOUN
gp-193	106	19	measures	measure	NOUN
gp-193	106	20	emphasizing	emphasize	VERB
gp-193	106	21	transparency	transparency	NOUN
gp-193	106	22	,	,	PUNCT
gp-193	106	23	efficiency	efficiency	NOUN
gp-193	106	24	,	,	PUNCT
gp-193	106	25	and	and	CCONJ
gp-193	106	26	accountability	accountability	NOUN
gp-193	106	27	.	.	PUNCT
gp-193	107	1	these	these	PRON
gp-193	107	2	include	include	VERB
gp-193	107	3	the	the	DET
gp-193	107	4	integration	integration	NOUN
gp-193	107	5	of	of	ADP
gp-193	107	6	big	big	ADJ
gp-193	107	7	data	datum	NOUN
gp-193	107	8	and	and	CCONJ
gp-193	107	9	artificial	artificial	ADJ
gp-193	107	10	intelligence	intelligence	NOUN
gp-193	107	11	in	in	ADP
gp-193	107	12	financial	financial	ADJ
gp-193	107	13	systems	system	NOUN
gp-193	107	14	to	to	PART
gp-193	107	15	enhance	enhance	VERB
gp-193	107	16	the	the	DET
gp-193	107	17	precision	precision	NOUN
gp-193	107	18	of	of	ADP
gp-193	107	19	budget	budget	NOUN
gp-193	107	20	planning	planning	NOUN
gp-193	107	21	,	,	PUNCT
gp-193	107	22	as	as	ADV
gp-193	107	23	well	well	ADV
gp-193	107	24	as	as	ADP
gp-193	107	25	reinforcing	reinforce	VERB
gp-193	107	26	the	the	DET
gp-193	107	27	role	role	NOUN
gp-193	107	28	of	of	ADP
gp-193	107	29	the	the	DET
gp-193	107	30	government	government	NOUN
gp-193	107	31	internal	internal	ADJ
gp-193	107	32	audit	audit	NOUN
gp-193	107	33	agency	agency	NOUN
gp-193	107	34	in	in	ADP
gp-193	107	35	conducting	conduct	VERB
gp-193	107	36	risk	risk	NOUN
gp-193	107	37	-	-	PUNCT
gp-193	107	38	based	base	VERB
gp-193	107	39	audits	audits	NOUN
gp-193	107	40	.	.	PUNCT
gp-193	108	1	continuous	continuous	ADJ
gp-193	108	2	human	human	ADJ
gp-193	108	3	resource	resource	NOUN
gp-193	108	4	development	development	NOUN
gp-193	108	5	and	and	CCONJ
gp-193	108	6	training	training	NOUN
gp-193	108	7	in	in	ADP
gp-193	108	8	public	public	ADJ
gp-193	108	9	financial	financial	ADJ
gp-193	108	10	management	management	NOUN
gp-193	108	11	are	be	AUX
gp-193	108	12	also	also	ADV
gp-193	108	13	crucial	crucial	ADJ
gp-193	108	14	to	to	ADP
gp-193	108	15	meeting	meet	VERB
gp-193	108	16	the	the	DET
gp-193	108	17	demands	demand	NOUN
gp-193	108	18	american	american	ADJ
gp-193	108	19	journal	journal	PROPN
gp-193	108	20	of	of	ADP
gp-193	108	21	economic	economic	ADJ
gp-193	108	22	and	and	CCONJ
gp-193	108	23	management	management	NOUN
gp-193	108	24	business	business	NOUN
gp-193	108	25	vol	vol	NOUN
gp-193	108	26	.	.	PROPN
gp-193	109	1	4	4	NUM
gp-193	109	2	no	no	NOUN
gp-193	109	3	.	.	NOUN
gp-193	109	4	3	3	NUM
gp-193	109	5	march	march	NOUN
gp-193	109	6	2025	2025	NUM
gp-193	109	7	244	244	NUM
gp-193	109	8	of	of	ADP
gp-193	109	9	modern	modern	ADJ
gp-193	109	10	financial	financial	ADJ
gp-193	109	11	governance	governance	NOUN
gp-193	109	12	.	.	PUNCT
gp-193	110	1	future	future	ADJ
gp-193	110	2	research	research	NOUN
gp-193	110	3	can	can	AUX
gp-193	110	4	build	build	VERB
gp-193	110	5	on	on	ADP
gp-193	110	6	these	these	DET
gp-193	110	7	findings	finding	NOUN
gp-193	110	8	by	by	ADP
gp-193	110	9	exploring	explore	VERB
gp-193	110	10	the	the	DET
gp-193	110	11	impact	impact	NOUN
gp-193	110	12	of	of	ADP
gp-193	110	13	emerging	emerge	VERB
gp-193	110	14	technologies	technology	NOUN
gp-193	110	15	in	in	ADP
gp-193	110	16	public	public	ADJ
gp-193	110	17	finance	finance	NOUN
gp-193	110	18	and	and	CCONJ
gp-193	110	19	evaluating	evaluate	VERB
gp-193	110	20	the	the	DET
gp-193	110	21	effectiveness	effectiveness	NOUN
gp-193	110	22	of	of	ADP
gp-193	110	23	incentive	incentive	NOUN
gp-193	110	24	and	and	CCONJ
gp-193	110	25	sanction	sanction	NOUN
gp-193	110	26	systems	system	NOUN
gp-193	110	27	in	in	ADP
gp-193	110	28	promoting	promote	VERB
gp-193	110	29	sound	sound	ADJ
gp-193	110	30	financial	financial	ADJ
gp-193	110	31	management	management	NOUN
gp-193	110	32	practices	practice	NOUN
gp-193	110	33	.	.	PUNCT
gp-193	111	1	such	such	ADJ
gp-193	111	2	studies	study	NOUN
gp-193	111	3	could	could	AUX
gp-193	111	4	contribute	contribute	VERB
gp-193	111	5	to	to	ADP
gp-193	111	6	the	the	DET
gp-193	111	7	development	development	NOUN
gp-193	111	8	of	of	ADP
gp-193	111	9	more	more	ADV
gp-193	111	10	adaptive	adaptive	ADJ
gp-193	111	11	and	and	CCONJ
gp-193	111	12	innovative	innovative	ADJ
gp-193	111	13	models	model	NOUN
gp-193	111	14	for	for	ADP
gp-193	111	15	public	public	ADJ
gp-193	111	16	sector	sector	NOUN
gp-193	111	17	financial	financial	ADJ
gp-193	111	18	governance	governance	NOUN
gp-193	111	19	,	,	PUNCT
gp-193	111	20	especially	especially	ADV
gp-193	111	21	in	in	ADP
gp-193	111	22	the	the	DET
gp-193	111	23	context	context	NOUN
gp-193	111	24	of	of	ADP
gp-193	111	25	national	national	ADJ
gp-193	111	26	development	development	NOUN
gp-193	111	27	planning	planning	NOUN
gp-193	111	28	.	.	PUNCT
gp-193	112	1	bibliography	bibliography	NOUN
gp-193	112	2	abidin	abidin	PROPN
gp-193	112	3	,	,	PUNCT
gp-193	112	4	m.	m.	NOUN
gp-193	112	5	z.	z.	PROPN
gp-193	112	6	(	(	PUNCT
gp-193	112	7	2015	2015	NUM
gp-193	112	8	)	)	PUNCT
gp-193	112	9	.	.	PUNCT
gp-193	113	1	a	a	DET
gp-193	113	2	review	review	NOUN
gp-193	113	3	of	of	ADP
gp-193	113	4	the	the	DET
gp-193	113	5	implementation	implementation	NOUN
gp-193	113	6	of	of	ADP
gp-193	113	7	village	village	NOUN
gp-193	113	8	finances	finance	NOUN
gp-193	113	9	in	in	ADP
gp-193	113	10	supporting	support	VERB
gp-193	113	11	the	the	DET
gp-193	113	12	village	village	NOUN
gp-193	113	13	fund	fund	NOUN
gp-193	113	14	policy	policy	NOUN
gp-193	113	15	.	.	PUNCT
gp-193	114	1	journal	journal	PROPN
gp-193	114	2	of	of	ADP
gp-193	114	3	economics	economic	NOUN
gp-193	114	4	and	and	CCONJ
gp-193	114	5	public	public	ADJ
gp-193	114	6	policy	policy	NOUN
gp-193	114	7	,	,	PUNCT
gp-193	114	8	6(1	6(1	NUM
gp-193	114	9	)	)	PUNCT
gp-193	114	10	,	,	PUNCT
gp-193	114	11	61	61	NUM
gp-193	114	12	-	-	SYM
gp-193	114	13	76	76	NUM
gp-193	114	14	.	.	PUNCT
gp-193	115	1	anggita	anggita	PROPN
gp-193	115	2	,	,	PUNCT
gp-193	115	3	c.	c.	PROPN
gp-193	115	4	c.	c.	PROPN
gp-193	115	5	,	,	PUNCT
gp-193	115	6	khalisha	khalisha	PROPN
gp-193	115	7	,	,	PUNCT
gp-193	115	8	n.	n.	NOUN
gp-193	115	9	,	,	PUNCT
gp-193	115	10	salsabila	salsabila	PROPN
gp-193	115	11	,	,	PUNCT
gp-193	115	12	s.	s.	PROPN
gp-193	115	13	,	,	PUNCT
gp-193	115	14	&	&	CCONJ
gp-193	115	15	muslim	muslim	PROPN
gp-193	115	16	,	,	PUNCT
gp-193	115	17	m.	m.	NOUN
gp-193	115	18	(	(	PUNCT
gp-193	115	19	2024	2024	NUM
gp-193	115	20	)	)	PUNCT
gp-193	115	21	.	.	PUNCT
gp-193	116	1	analysis	analysis	NOUN
gp-193	116	2	of	of	ADP
gp-193	116	3	employee	employee	NOUN
gp-193	116	4	dismissal	dismissal	NOUN
gp-193	116	5	in	in	ADP
gp-193	116	6	the	the	DET
gp-193	116	7	case	case	NOUN
gp-193	116	8	of	of	ADP
gp-193	116	9	corruption	corruption	NOUN
gp-193	116	10	of	of	ADP
gp-193	116	11	performance	performance	NOUN
gp-193	116	12	allowances	allowance	NOUN
gp-193	116	13	at	at	ADP
gp-193	116	14	the	the	DET
gp-193	116	15	ministry	ministry	PROPN
gp-193	116	16	of	of	ADP
gp-193	116	17	energy	energy	NOUN
gp-193	116	18	and	and	CCONJ
gp-193	116	19	mineral	mineral	NOUN
gp-193	116	20	resources	resource	NOUN
gp-193	116	21	.	.	PUNCT
gp-193	117	1	musamus	musamus	PROPN
gp-193	117	2	journal	journal	PROPN
gp-193	117	3	of	of	ADP
gp-193	117	4	public	public	ADJ
gp-193	117	5	administration	administration	NOUN
gp-193	117	6	,	,	PUNCT
gp-193	117	7	7(1	7(1	NUM
gp-193	117	8	)	)	PUNCT
gp-193	117	9	,	,	PUNCT
gp-193	117	10	219	219	NUM
gp-193	117	11	226	226	NUM
gp-193	117	12	.	.	PUNCT
gp-193	118	1	https://doi.org/10.35724/mjpa.v7i1.6302	https://doi.org/10.35724/mjpa.v7i1.6302	PROPN
gp-193	118	2	dewi	dewi	PROPN
gp-193	118	3	,	,	PUNCT
gp-193	118	4	s.	s.	PROPN
gp-193	118	5	a.	a.	PROPN
gp-193	118	6	n.	n.	PROPN
gp-193	118	7	k.	k.	PROPN
gp-193	118	8	,	,	PUNCT
gp-193	118	9	&	&	CCONJ
gp-193	118	10	purwanto	purwanto	NOUN
gp-193	118	11	,	,	PUNCT
gp-193	118	12	a.	a.	NOUN
gp-193	118	13	(	(	PUNCT
gp-193	118	14	2022	2022	NUM
gp-193	118	15	)	)	PUNCT
gp-193	118	16	.	.	PUNCT
gp-193	119	1	analysis	analysis	NOUN
gp-193	119	2	of	of	ADP
gp-193	119	3	the	the	DET
gp-193	119	4	effect	effect	NOUN
gp-193	119	5	of	of	ADP
gp-193	119	6	local	local	ADJ
gp-193	119	7	government	government	NOUN
gp-193	119	8	size	size	NOUN
gp-193	119	9	,	,	PUNCT
gp-193	119	10	lkpd	lkpd	ADJ
gp-193	119	11	quality	quality	NOUN
gp-193	119	12	,	,	PUNCT
gp-193	119	13	level	level	NOUN
gp-193	119	14	of	of	ADP
gp-193	119	15	regional	regional	ADJ
gp-193	119	16	financial	financial	ADJ
gp-193	119	17	independence	independence	NOUN
gp-193	119	18	,	,	PUNCT
gp-193	119	19	and	and	CCONJ
gp-193	119	20	level	level	NOUN
gp-193	119	21	of	of	ADP
gp-193	119	22	community	community	NOUN
gp-193	119	23	welfare	welfare	NOUN
gp-193	119	24	on	on	ADP
gp-193	119	25	the	the	DET
gp-193	119	26	transparency	transparency	NOUN
gp-193	119	27	of	of	ADP
gp-193	119	28	regional	regional	ADJ
gp-193	119	29	financial	financial	ADJ
gp-193	119	30	information	information	NOUN
gp-193	119	31	on	on	ADP
gp-193	119	32	the	the	DET
gp-193	119	33	official	official	ADJ
gp-193	119	34	website	website	NOUN
gp-193	119	35	of	of	ADP
gp-193	119	36	the	the	DET
gp-193	119	37	regional	regional	ADJ
gp-193	119	38	government	government	NOUN
gp-193	119	39	(	(	PUNCT
gp-193	119	40	empirical	empirical	ADJ
gp-193	119	41	study	study	NOUN
gp-193	119	42	on	on	ADP
gp-193	119	43	regency	regency	PROPN
gp-193	119	44	/	/	SYM
gp-193	119	45	city	city	NOUN
gp-193	119	46	regional	regional	ADJ
gp-193	119	47	governments	government	NOUN
gp-193	119	48	in	in	ADP
gp-193	119	49	central	central	ADJ
gp-193	119	50	java	java	NOUN
gp-193	119	51	)	)	PUNCT
gp-193	119	52	.	.	PUNCT
gp-193	120	1	diponegoro	diponegoro	PROPN
gp-193	120	2	journal	journal	PROPN
gp-193	120	3	of	of	ADP
gp-193	120	4	accounting	accounting	NOUN
gp-193	120	5	,	,	PUNCT
gp-193	120	6	11(2	11(2	NUM
gp-193	120	7	)	)	PUNCT
gp-193	120	8	.	.	PUNCT
gp-193	121	1	retrieved	retrieve	VERB
gp-193	121	2	from	from	ADP
gp-193	121	3	https://ejournal3.undip.ac.id/index.php/accounting/article/view/33890	https://ejournal3.undip.ac.id/index.php/accounting/article/view/33890	ADJ
gp-193	121	4	fajar	fajar	NOUN
gp-193	121	5	,	,	PUNCT
gp-193	121	6	d.	d.	PROPN
gp-193	121	7	n.	n.	PROPN
gp-193	121	8	,	,	PUNCT
gp-193	121	9	pradana	pradana	PROPN
gp-193	121	10	,	,	PUNCT
gp-193	121	11	m.	m.	NOUN
gp-193	121	12	r.	r.	PROPN
gp-193	121	13	,	,	PUNCT
gp-193	121	14	&	&	CCONJ
gp-193	121	15	azzurri	azzurri	PROPN
gp-193	121	16	,	,	PUNCT
gp-193	121	17	s.	s.	PROPN
gp-193	121	18	(	(	PUNCT
gp-193	121	19	2023	2023	NUM
gp-193	121	20	)	)	PUNCT
gp-193	121	21	.	.	PUNCT
gp-193	122	1	analysis	analysis	NOUN
gp-193	122	2	of	of	ADP
gp-193	122	3	public	public	ADJ
gp-193	122	4	sector	sector	NOUN
gp-193	122	5	financial	financial	ADJ
gp-193	122	6	management	management	NOUN
gp-193	122	7	policies	policy	NOUN
gp-193	122	8	in	in	ADP
gp-193	122	9	realizing	realize	VERB
gp-193	122	10	good	good	ADJ
gp-193	122	11	governance	governance	NOUN
gp-193	122	12	in	in	ADP
gp-193	122	13	gresik	gresik	NOUN
gp-193	122	14	city	city	NOUN
gp-193	122	15	government	government	NOUN
gp-193	122	16	.	.	PUNCT
gp-193	123	1	journal	journal	PROPN
gp-193	123	2	of	of	ADP
gp-193	123	3	economics	economics	PROPN
gp-193	123	4	development	development	NOUN
gp-193	123	5	issues	issue	NOUN
gp-193	123	6	,	,	PUNCT
gp-193	123	7	6(2	6(2	NUM
gp-193	123	8	)	)	PUNCT
gp-193	123	9	,	,	PUNCT
gp-193	123	10	95	95	NUM
gp-193	123	11	-	-	SYM
gp-193	123	12	105	105	NUM
gp-193	123	13	.	.	PUNCT
gp-193	124	1	firmansyah	firmansyah	PROPN
gp-193	124	2	,	,	PUNCT
gp-193	124	3	a.	a.	NOUN
gp-193	124	4	(	(	PUNCT
gp-193	124	5	2024	2024	NUM
gp-193	124	6	)	)	PUNCT
gp-193	124	7	.	.	PUNCT
gp-193	125	1	uncovering	uncover	VERB
gp-193	125	2	blu	blu	NOUN
gp-193	125	3	's	's	PART
gp-193	125	4	weak	weak	ADJ
gp-193	125	5	points	point	NOUN
gp-193	125	6	:	:	PUNCT
gp-193	125	7	the	the	DET
gp-193	125	8	impact	impact	NOUN
gp-193	125	9	of	of	ADP
gp-193	125	10	internal	internal	ADJ
gp-193	125	11	control	control	NOUN
gp-193	125	12	on	on	ADP
gp-193	125	13	performance	performance	NOUN
gp-193	125	14	and	and	CCONJ
gp-193	125	15	public	public	ADJ
gp-193	125	16	accountability	accountability	NOUN
gp-193	125	17	.	.	PUNCT
gp-193	126	1	journal	journal	NOUN
gp-193	126	2	of	of	ADP
gp-193	126	3	public	public	ADJ
gp-193	126	4	finance	finance	NOUN
gp-193	126	5	management	management	NOUN
gp-193	126	6	,	,	PUNCT
gp-193	126	7	8(2	8(2	NUM
gp-193	126	8	)	)	PUNCT
gp-193	126	9	,	,	PUNCT
gp-193	126	10	87103	87103	NUM
gp-193	126	11	.	.	PUNCT
gp-193	127	1	https://doi.org/10.31092/jmkp.v8i2.3068	https://doi.org/10.31092/jmkp.v8i2.3068	PROPN
gp-193	127	2	gaol	gaol	NOUN
gp-193	127	3	,	,	PUNCT
gp-193	127	4	l.	l.	PROPN
gp-193	127	5	l.	l.	PROPN
gp-193	127	6	,	,	PUNCT
gp-193	127	7	&	&	CCONJ
gp-193	127	8	suryani	suryani	PROPN
gp-193	127	9	,	,	PUNCT
gp-193	127	10	p.	p.	NOUN
gp-193	127	11	(	(	PUNCT
gp-193	127	12	2025	2025	NUM
gp-193	127	13	)	)	PUNCT
gp-193	127	14	.	.	PUNCT
gp-193	128	1	integrity	integrity	NOUN
gp-193	128	2	as	as	ADP
gp-193	128	3	the	the	DET
gp-193	128	4	key	key	NOUN
gp-193	128	5	:	:	PUNCT
gp-193	128	6	assessing	assess	VERB
gp-193	128	7	the	the	DET
gp-193	128	8	role	role	NOUN
gp-193	128	9	of	of	ADP
gp-193	128	10	apip	apip	ADJ
gp-193	128	11	audit	audit	NOUN
gp-193	128	12	in	in	ADP
gp-193	128	13	fraud	fraud	NOUN
gp-193	128	14	detection	detection	NOUN
gp-193	128	15	.	.	PUNCT
gp-193	129	1	journal	journal	PROPN
gp-193	129	2	of	of	ADP
gp-193	129	3	sharia	sharia	PROPN
gp-193	129	4	economics	economics	PROPN
gp-193	129	5	&	&	CCONJ
gp-193	129	6	economics	economic	NOUN
gp-193	129	7	,	,	PUNCT
gp-193	129	8	8(1	8(1	NOUN
gp-193	129	9	)	)	PUNCT
gp-193	129	10	.	.	PUNCT
gp-193	130	1	https://doi.org/10.36778/jesya.v8i1.1958	https://doi.org/10.36778/jesya.v8i1.1958	X
gp-193	130	2	ilat	ilat	NOUN
gp-193	130	3	,	,	PUNCT
gp-193	130	4	v.	v.	PROPN
gp-193	130	5	(	(	PUNCT
gp-193	130	6	2016	2016	NUM
gp-193	130	7	)	)	PUNCT
gp-193	130	8	.	.	PUNCT
gp-193	131	1	evaluation	evaluation	NOUN
gp-193	131	2	of	of	ADP
gp-193	131	3	the	the	DET
gp-193	131	4	efficiency	efficiency	NOUN
gp-193	131	5	and	and	CCONJ
gp-193	131	6	effectiveness	effectiveness	NOUN
gp-193	131	7	of	of	ADP
gp-193	131	8	regional	regional	ADJ
gp-193	131	9	financial	financial	ADJ
gp-193	131	10	management	management	NOUN
gp-193	131	11	at	at	ADP
gp-193	131	12	the	the	DET
gp-193	131	13	financial	financial	ADJ
gp-193	131	14	management	management	NOUN
gp-193	131	15	agency	agency	NOUN
gp-193	131	16	and	and	CCONJ
gp-193	131	17	regional	regional	ADJ
gp-193	131	18	property	property	NOUN
gp-193	131	19	(	(	PUNCT
gp-193	131	20	bpkbmd	bpkbmd	NOUN
gp-193	131	21	)	)	PUNCT
gp-193	131	22	of	of	ADP
gp-193	131	23	bitung	bitung	PROPN
gp-193	131	24	city	city	PROPN
gp-193	131	25	.	.	PUNCT
gp-193	132	1	emba	emba	PROPN
gp-193	132	2	journal	journal	PROPN
gp-193	132	3	:	:	PUNCT
gp-193	132	4	journal	journal	NOUN
gp-193	132	5	of	of	ADP
gp-193	132	6	economic	economic	ADJ
gp-193	132	7	research	research	NOUN
gp-193	132	8	,	,	PUNCT
gp-193	132	9	management	management	NOUN
gp-193	132	10	,	,	PUNCT
gp-193	132	11	business	business	NOUN
gp-193	132	12	and	and	CCONJ
gp-193	132	13	accounting	accounting	NOUN
gp-193	132	14	,	,	PUNCT
gp-193	132	15	4(3	4(3	NUM
gp-193	132	16	)	)	PUNCT
gp-193	132	17	.	.	PUNCT
gp-193	133	1	kamaroellah	kamaroellah	PROPN
gp-193	133	2	,	,	PUNCT
gp-193	133	3	r.	r.	PROPN
gp-193	133	4	a.	a.	PROPN
gp-193	133	5	(	(	PUNCT
gp-193	133	6	2017	2017	NUM
gp-193	133	7	)	)	PUNCT
gp-193	133	8	.	.	PUNCT
gp-193	134	1	analysis	analysis	NOUN
gp-193	134	2	of	of	ADP
gp-193	134	3	the	the	DET
gp-193	134	4	level	level	NOUN
gp-193	134	5	of	of	ADP
gp-193	134	6	regional	regional	ADJ
gp-193	134	7	financial	financial	ADJ
gp-193	134	8	capacity	capacity	NOUN
gp-193	134	9	in	in	ADP
gp-193	134	10	supporting	support	VERB
gp-193	134	11	the	the	DET
gp-193	134	12	implementation	implementation	NOUN
gp-193	134	13	of	of	ADP
gp-193	134	14	regional	regional	ADJ
gp-193	134	15	autonomy	autonomy	NOUN
gp-193	134	16	.	.	PUNCT
gp-193	135	1	nuansa	nuansa	PROPN
gp-193	135	2	:	:	PUNCT
gp-193	135	3	journal	journal	PROPN
gp-193	135	4	of	of	ADP
gp-193	135	5	islamic	islamic	ADJ
gp-193	135	6	social	social	ADJ
gp-193	135	7	and	and	CCONJ
gp-193	135	8	religious	religious	ADJ
gp-193	135	9	sciences	science	NOUN
gp-193	135	10	research	research	NOUN
gp-193	135	11	,	,	PUNCT
gp-193	135	12	14(1	14(1	NUM
gp-193	135	13	)	)	PUNCT
gp-193	135	14	,	,	PUNCT
gp-193	135	15	123	123	NUM
gp-193	135	16	-	-	SYM
gp-193	135	17	138	138	NUM
gp-193	135	18	.	.	PUNCT
gp-193	136	1	kardina	kardina	PROPN
gp-193	136	2	,	,	PUNCT
gp-193	136	3	m.	m.	NOUN
gp-193	136	4	,	,	PUNCT
gp-193	136	5	frinaldi	frinaldi	PROPN
gp-193	136	6	,	,	PUNCT
gp-193	136	7	a.	a.	NOUN
gp-193	136	8	,	,	PUNCT
gp-193	136	9	asnil	asnil	PROPN
gp-193	136	10	,	,	PUNCT
gp-193	136	11	a.	a.	PROPN
gp-193	136	12	,	,	PUNCT
gp-193	136	13	&	&	CCONJ
gp-193	136	14	putri	putri	PROPN
gp-193	136	15	,	,	PUNCT
gp-193	136	16	n.	n.	PROPN
gp-193	136	17	(	(	PUNCT
gp-193	136	18	2024	2024	NUM
gp-193	136	19	)	)	PUNCT
gp-193	136	20	.	.	PUNCT
gp-193	137	1	assessment	assessment	NOUN
gp-193	137	2	of	of	ADP
gp-193	137	3	the	the	DET
gp-193	137	4	use	use	NOUN
gp-193	137	5	of	of	ADP
gp-193	137	6	information	information	NOUN
gp-193	137	7	technology	technology	NOUN
gp-193	137	8	in	in	ADP
gp-193	137	9	regional	regional	ADJ
gp-193	137	10	financial	financial	ADJ
gp-193	137	11	management	management	NOUN
gp-193	137	12	and	and	CCONJ
gp-193	137	13	its	its	PRON
gp-193	137	14	impact	impact	NOUN
gp-193	137	15	on	on	ADP
gp-193	137	16	public	public	ADJ
gp-193	137	17	service	service	NOUN
gp-193	137	18	performance	performance	NOUN
gp-193	137	19	in	in	ADP
gp-193	137	20	indonesia	indonesia	PROPN
gp-193	137	21	.	.	PUNCT
gp-193	138	1	professional	professional	ADJ
gp-193	138	2	:	:	PUNCT
gp-193	138	3	journal	journal	NOUN
gp-193	138	4	of	of	ADP
gp-193	138	5	communication	communication	NOUN
gp-193	138	6	and	and	CCONJ
gp-193	138	7	public	public	ADJ
gp-193	138	8	administration	administration	NOUN
gp-193	138	9	,	,	PUNCT
gp-193	138	10	11(2	11(2	NUM
gp-193	138	11	)	)	PUNCT
gp-193	138	12	,	,	PUNCT
gp-193	138	13	615	615	NUM
gp-193	138	14	-	-	SYM
gp-193	138	15	620	620	NUM
gp-193	138	16	.	.	PUNCT
gp-193	139	1	https://doi.org/10.37676/professional.v11i2.7231	https://doi.org/10.37676/professional.v11i2.7231	ADJ
gp-193	139	2	annisa	annisa	ADP
gp-193	139	3	wigati	wigati	NOUN
gp-193	139	4	245	245	NUM
gp-193	139	5	kholik	kholik	PROPN
gp-193	139	6	,	,	PUNCT
gp-193	139	7	k.	k.	PROPN
gp-193	139	8	(	(	PUNCT
gp-193	139	9	2024	2024	NUM
gp-193	139	10	)	)	PUNCT
gp-193	139	11	.	.	PUNCT
gp-193	140	1	the	the	DET
gp-193	140	2	village	village	NOUN
gp-193	140	3	fund	fund	NOUN
gp-193	140	4	supervision	supervision	NOUN
gp-193	140	5	system	system	NOUN
gp-193	140	6	in	in	ADP
gp-193	140	7	improving	improve	VERB
gp-193	140	8	the	the	DET
gp-193	140	9	economy	economy	NOUN
gp-193	140	10	of	of	ADP
gp-193	140	11	village	village	NOUN
gp-193	140	12	communities	community	NOUN
gp-193	140	13	in	in	ADP
gp-193	140	14	deli	deli	PROPN
gp-193	140	15	serdang	serdang	PROPN
gp-193	140	16	regency	regency	PROPN
gp-193	140	17	.	.	PUNCT
gp-193	141	1	collaborative	collaborative	PROPN
gp-193	141	2	journal	journal	PROPN
gp-193	141	3	of	of	ADP
gp-193	141	4	science	science	NOUN
gp-193	141	5	,	,	PUNCT
gp-193	141	6	7(12	7(12	NUM
gp-193	141	7	)	)	PUNCT
gp-193	141	8	,	,	PUNCT
gp-193	141	9	4803	4803	NUM
gp-193	141	10	-	-	SYM
gp-193	141	11	4811	4811	NUM
gp-193	141	12	.	.	PUNCT
gp-193	142	1	https://doi.org/10.56338/jks.v7i12.6769	https://doi.org/10.56338/jks.v7i12.6769	PROPN
gp-193	142	2	kurniawan	kurniawan	PROPN
gp-193	142	3	,	,	PUNCT
gp-193	142	4	a.	a.	PROPN
gp-193	142	5	f.	f.	PROPN
gp-193	142	6	(	(	PUNCT
gp-193	142	7	2024	2024	NUM
gp-193	142	8	)	)	PUNCT
gp-193	142	9	.	.	PUNCT
gp-193	143	1	the	the	DET
gp-193	143	2	role	role	NOUN
gp-193	143	3	of	of	ADP
gp-193	143	4	information	information	NOUN
gp-193	143	5	systems	system	NOUN
gp-193	143	6	in	in	ADP
gp-193	143	7	improving	improve	VERB
gp-193	143	8	the	the	DET
gp-193	143	9	quality	quality	NOUN
gp-193	143	10	of	of	ADP
gp-193	143	11	local	local	ADJ
gp-193	143	12	government	government	NOUN
gp-193	143	13	financial	financial	ADJ
gp-193	143	14	audits	audits	NOUN
gp-193	143	15	.	.	PUNCT
gp-193	144	1	economist	economist	NOUN
gp-193	144	2	:	:	PUNCT
gp-193	144	3	journal	journal	NOUN
gp-193	144	4	of	of	ADP
gp-193	144	5	economics	economic	NOUN
gp-193	144	6	and	and	CCONJ
gp-193	144	7	business	business	NOUN
gp-193	144	8	,	,	PUNCT
gp-193	144	9	8(1	8(1	NOUN
gp-193	144	10	)	)	PUNCT
gp-193	144	11	,	,	PUNCT
gp-193	144	12	936948	936948	NUM
gp-193	144	13	.	.	PUNCT
gp-193	145	1	kusumawati	kusumawati	PROPN
gp-193	145	2	,	,	PUNCT
gp-193	145	3	n.	n.	NOUN
gp-193	145	4	(	(	PUNCT
gp-193	145	5	2024	2024	NUM
gp-193	145	6	)	)	PUNCT
gp-193	145	7	.	.	PUNCT
gp-193	146	1	the	the	DET
gp-193	146	2	impact	impact	NOUN
gp-193	146	3	of	of	ADP
gp-193	146	4	digitalization	digitalization	NOUN
gp-193	146	5	on	on	ADP
gp-193	146	6	the	the	DET
gp-193	146	7	effectiveness	effectiveness	NOUN
gp-193	146	8	of	of	ADP
gp-193	146	9	government	government	NOUN
gp-193	146	10	accounting	accounting	NOUN
gp-193	146	11	implementation	implementation	NOUN
gp-193	146	12	in	in	ADP
gp-193	146	13	indonesia	indonesia	PROPN
gp-193	146	14	.	.	PUNCT
gp-193	147	1	accountanography	accountanography	PROPN
gp-193	147	2	:	:	PUNCT
gp-193	147	3	journal	journal	NOUN
gp-193	147	4	of	of	ADP
gp-193	147	5	public	public	ADJ
gp-193	147	6	accounting	accounting	NOUN
gp-193	147	7	,	,	PUNCT
gp-193	147	8	1(1	1(1	NUM
gp-193	147	9	)	)	PUNCT
gp-193	147	10	,	,	PUNCT
gp-193	147	11	11	11	NUM
gp-193	147	12	-	-	SYM
gp-193	147	13	21	21	NUM
gp-193	147	14	.	.	PUNCT
gp-193	148	1	https://journal.idede.org/index.php/akuntanografi/article/view/83	https://journal.idede.org/index.php/akuntanografi/article/view/83	PROPN
gp-193	148	2	lestari	lestari	PROPN
gp-193	148	3	,	,	PUNCT
gp-193	148	4	n.	n.	PROPN
gp-193	148	5	k.	k.	PROPN
gp-193	148	6	e.	e.	PROPN
gp-193	149	1	k.	k.	PROPN
gp-193	149	2	,	,	PUNCT
gp-193	149	3	&	&	CCONJ
gp-193	149	4	purnamawati	purnamawati	PROPN
gp-193	149	5	,	,	PUNCT
gp-193	149	6	i.	i.	PROPN
gp-193	149	7	g.	g.	PROPN
gp-193	149	8	a.	a.	PROPN
gp-193	149	9	(	(	PUNCT
gp-193	149	10	2022	2022	NUM
gp-193	149	11	)	)	PUNCT
gp-193	149	12	.	.	PUNCT
gp-193	150	1	analysis	analysis	NOUN
gp-193	150	2	of	of	ADP
gp-193	150	3	e	e	NOUN
gp-193	150	4	-	-	ADJ
gp-193	150	5	budgeting	budgeting	ADJ
gp-193	150	6	implementation	implementation	NOUN
gp-193	150	7	using	use	VERB
gp-193	150	8	the	the	DET
gp-193	150	9	cipp	cipp	PROPN
gp-193	150	10	(	(	PUNCT
gp-193	150	11	context	context	NOUN
gp-193	150	12	,	,	PUNCT
gp-193	150	13	input	input	NOUN
gp-193	150	14	,	,	PUNCT
gp-193	150	15	process	process	NOUN
gp-193	150	16	,	,	PUNCT
gp-193	150	17	and	and	CCONJ
gp-193	150	18	product	product	NOUN
gp-193	150	19	)	)	PUNCT
gp-193	150	20	model	model	NOUN
gp-193	150	21	and	and	CCONJ
gp-193	150	22	its	its	PRON
gp-193	150	23	impact	impact	NOUN
gp-193	150	24	on	on	ADP
gp-193	150	25	public	public	ADJ
gp-193	150	26	financial	financial	ADJ
gp-193	150	27	transparency	transparency	NOUN
gp-193	150	28	and	and	CCONJ
gp-193	150	29	accountability	accountability	NOUN
gp-193	150	30	in	in	ADP
gp-193	150	31	the	the	DET
gp-193	150	32	skpd	skpd	NOUN
gp-193	150	33	of	of	ADP
gp-193	150	34	karangasem	karangasem	PROPN
gp-193	150	35	regency	regency	PROPN
gp-193	150	36	.	.	PUNCT
gp-193	151	1	scientific	scientific	ADJ
gp-193	151	2	journal	journal	NOUN
gp-193	151	3	of	of	ADP
gp-193	151	4	accounting	accounting	NOUN
gp-193	151	5	students	student	NOUN
gp-193	151	6	,	,	PUNCT
gp-193	151	7	13	13	NUM
gp-193	151	8	(	(	PUNCT
gp-193	151	9	03	03	NUM
gp-193	151	10	)	)	PUNCT
gp-193	151	11	.	.	PUNCT
gp-193	152	1	https://doi.org/10.23887/jimat.v13i03.36833	https://doi.org/10.23887/jimat.v13i03.36833	PROPN
gp-193	152	2	maria	maria	PROPN
gp-193	152	3	,	,	PUNCT
gp-193	152	4	e.	e.	PROPN
gp-193	152	5	,	,	PUNCT
gp-193	152	6	&	&	CCONJ
gp-193	152	7	halim	halim	PROPN
gp-193	152	8	,	,	PUNCT
gp-193	152	9	a.	a.	NOUN
gp-193	152	10	(	(	PUNCT
gp-193	152	11	2021	2021	NUM
gp-193	152	12	)	)	PUNCT
gp-193	152	13	.	.	PUNCT
gp-193	153	1	e	e	X
gp-193	153	2	-	-	NOUN
gp-193	153	3	government	government	NOUN
gp-193	153	4	and	and	CCONJ
gp-193	153	5	corruption	corruption	NOUN
gp-193	153	6	:	:	PUNCT
gp-193	153	7	a	a	DET
gp-193	153	8	study	study	NOUN
gp-193	153	9	in	in	ADP
gp-193	153	10	local	local	ADJ
gp-193	153	11	government	government	NOUN
gp-193	153	12	,	,	PUNCT
gp-193	153	13	indonesia	indonesia	PROPN
gp-193	153	14	from	from	ADP
gp-193	153	15	an	an	DET
gp-193	153	16	agency	agency	NOUN
gp-193	153	17	theory	theory	NOUN
gp-193	153	18	perspective	perspective	NOUN
gp-193	153	19	.	.	PUNCT
gp-193	154	1	equity	equity	NOUN
gp-193	154	2	:	:	PUNCT
gp-193	154	3	journal	journal	PROPN
gp-193	154	4	of	of	ADP
gp-193	154	5	economics	economic	NOUN
gp-193	154	6	and	and	CCONJ
gp-193	154	7	finance	finance	NOUN
gp-193	154	8	,	,	PUNCT
gp-193	154	9	5(1	5(1	NUM
gp-193	154	10	)	)	PUNCT
gp-193	154	11	,	,	PUNCT
gp-193	154	12	40	40	NUM
gp-193	154	13	-	-	SYM
gp-193	154	14	58	58	NUM
gp-193	154	15	.	.	PUNCT
gp-193	155	1	https://doi.org/10.24034/j25485024.y2021.v5.i1.478940	https://doi.org/10.24034/j25485024.y2021.v5.i1.478940	PROPN
gp-193	155	2	mendrofa	mendrofa	PROPN
gp-193	155	3	,	,	PUNCT
gp-193	155	4	h.	h.	PROPN
gp-193	155	5	p.	p.	PROPN
gp-193	155	6	,	,	PUNCT
gp-193	155	7	supriadi	supriadi	PROPN
gp-193	155	8	,	,	PUNCT
gp-193	155	9	b.	b.	PROPN
gp-193	155	10	,	,	PUNCT
gp-193	155	11	yustiari	yustiari	PROPN
gp-193	155	12	,	,	PUNCT
gp-193	155	13	s.	s.	PROPN
gp-193	155	14	h.	h.	PROPN
gp-193	155	15	,	,	PUNCT
gp-193	155	16	lubis	lubis	PROPN
gp-193	155	17	,	,	PUNCT
gp-193	155	18	a.	a.	PROPN
gp-193	155	19	f.	f.	PROPN
gp-193	155	20	,	,	PUNCT
gp-193	155	21	&	&	CCONJ
gp-193	155	22	khairunnisa	khairunnisa	PROPN
gp-193	155	23	,	,	PUNCT
gp-193	155	24	m.	m.	NOUN
gp-193	155	25	(	(	PUNCT
gp-193	155	26	2025	2025	NUM
gp-193	155	27	)	)	PUNCT
gp-193	155	28	.	.	PUNCT
gp-193	156	1	analysis	analysis	NOUN
gp-193	156	2	of	of	ADP
gp-193	156	3	the	the	DET
gp-193	156	4	effectiveness	effectiveness	NOUN
gp-193	156	5	of	of	ADP
gp-193	156	6	bureaucratic	bureaucratic	ADJ
gp-193	156	7	reform	reform	NOUN
gp-193	156	8	in	in	ADP
gp-193	156	9	improving	improve	VERB
gp-193	156	10	the	the	DET
gp-193	156	11	quality	quality	NOUN
gp-193	156	12	of	of	ADP
gp-193	156	13	public	public	ADJ
gp-193	156	14	services	service	NOUN
gp-193	156	15	in	in	ADP
gp-193	156	16	indonesia	indonesia	PROPN
gp-193	156	17	.	.	PROPN
gp-193	157	1	journal	journal	PROPN
gp-193	157	2	of	of	ADP
gp-193	157	3	science	science	PROPN
gp-193	157	4	collaboration	collaboration	NOUN
gp-193	157	5	,	,	PUNCT
gp-193	157	6	8(1	8(1	NOUN
gp-193	157	7	)	)	PUNCT
gp-193	157	8	.	.	PUNCT
gp-193	158	1	https://doi.org/10.56338/jks.v8i1.6811	https://doi.org/10.56338/jks.v8i1.6811	NUM
gp-193	158	2	mukarromah	mukarromah	NOUN
gp-193	158	3	,	,	PUNCT
gp-193	158	4	n.	n.	NOUN
gp-193	158	5	,	,	PUNCT
gp-193	158	6	pratiwi	pratiwi	NOUN
gp-193	158	7	,	,	PUNCT
gp-193	158	8	a.	a.	NOUN
gp-193	158	9	,	,	PUNCT
gp-193	158	10	&	&	CCONJ
gp-193	158	11	listiani	listiani	PROPN
gp-193	158	12	,	,	PUNCT
gp-193	158	13	s.	s.	PROPN
gp-193	158	14	e.	e.	PROPN
gp-193	158	15	(	(	PUNCT
gp-193	158	16	2024	2024	NUM
gp-193	158	17	)	)	PUNCT
gp-193	158	18	.	.	PUNCT
gp-193	159	1	implementation	implementation	NOUN
gp-193	159	2	of	of	ADP
gp-193	159	3	e	e	NOUN
gp-193	159	4	-	-	NOUN
gp-193	159	5	government	government	NOUN
gp-193	159	6	policies	policy	NOUN
gp-193	159	7	in	in	ADP
gp-193	159	8	improving	improve	VERB
gp-193	159	9	government	government	NOUN
gp-193	159	10	transparency	transparency	NOUN
gp-193	159	11	and	and	CCONJ
gp-193	159	12	accountability	accountability	NOUN
gp-193	159	13	.	.	PUNCT
gp-193	160	1	journal	journal	PROPN
gp-193	160	2	of	of	ADP
gp-193	160	3	humanities	humanities	PROPN
gp-193	160	4	transformation	transformation	NOUN
gp-193	160	5	,	,	PUNCT
gp-193	160	6	7(11	7(11	NUM
gp-193	160	7	)	)	PUNCT
gp-193	160	8	.	.	PUNCT
gp-193	161	1	mulyana	mulyana	PROPN
gp-193	161	2	,	,	PUNCT
gp-193	161	3	p.	p.	NOUN
gp-193	161	4	,	,	PUNCT
gp-193	161	5	ropiah	ropiah	PROPN
gp-193	161	6	,	,	PUNCT
gp-193	161	7	r.	r.	PROPN
gp-193	161	8	,	,	PUNCT
gp-193	161	9	uswaturrahmi	uswaturrahmi	NOUN
gp-193	161	10	,	,	PUNCT
gp-193	161	11	u.	u.	PROPN
gp-193	161	12	,	,	PUNCT
gp-193	161	13	&	&	CCONJ
gp-193	161	14	zulkarnaian	zulkarnaian	NOUN
gp-193	161	15	,	,	PUNCT
gp-193	161	16	t.	t.	PROPN
gp-193	161	17	(	(	PUNCT
gp-193	161	18	2025	2025	NUM
gp-193	161	19	)	)	PUNCT
gp-193	161	20	.	.	PUNCT
gp-193	162	1	internal	internal	ADJ
gp-193	162	2	control	control	NOUN
gp-193	162	3	system	system	NOUN
gp-193	162	4	of	of	ADP
gp-193	162	5	government	government	NOUN
gp-193	162	6	agencies	agency	NOUN
gp-193	162	7	on	on	ADP
gp-193	162	8	financial	financial	ADJ
gp-193	162	9	management	management	NOUN
gp-193	162	10	at	at	ADP
gp-193	162	11	the	the	DET
gp-193	162	12	baitul	baitul	NOUN
gp-193	162	13	mal	mal	ADJ
gp-193	162	14	office	office	NOUN
gp-193	162	15	in	in	ADP
gp-193	162	16	lhoksumawe	lhoksumawe	PROPN
gp-193	162	17	city	city	PROPN
gp-193	162	18	.	.	PUNCT
gp-193	163	1	journal	journal	PROPN
gp-193	163	2	of	of	ADP
gp-193	163	3	integrated	integrate	VERB
gp-193	163	4	industrial	industrial	ADJ
gp-193	163	5	engineering	engineering	NOUN
gp-193	163	6	(	(	PUNCT
gp-193	163	7	jutin	jutin	PROPN
gp-193	163	8	)	)	PUNCT
gp-193	163	9	,	,	PUNCT
gp-193	163	10	8(1	8(1	NOUN
gp-193	163	11	)	)	PUNCT
gp-193	163	12	,	,	PUNCT
gp-193	163	13	953	953	NUM
gp-193	163	14	-	-	SYM
gp-193	163	15	957	957	NUM
gp-193	163	16	.	.	PUNCT
gp-193	164	1	https://doi.org/10.31004/jutin.v8i1.40259	https://doi.org/10.31004/jutin.v8i1.40259	NOUN
gp-193	164	2	pambudi	pambudi	NOUN
gp-193	164	3	,	,	PUNCT
gp-193	164	4	a.	a.	PROPN
gp-193	164	5	s.	s.	PROPN
gp-193	164	6	,	,	PUNCT
gp-193	164	7	&	&	CCONJ
gp-193	164	8	hidayat	hidayat	PROPN
gp-193	164	9	,	,	PUNCT
gp-193	164	10	r.	r.	PROPN
gp-193	164	11	(	(	PUNCT
gp-193	164	12	2022	2022	NUM
gp-193	164	13	)	)	PUNCT
gp-193	164	14	.	.	PUNCT
gp-193	165	1	performance	performance	NOUN
gp-193	165	2	of	of	ADP
gp-193	165	3	public	public	ADJ
gp-193	165	4	service	service	NOUN
gp-193	165	5	oversight	oversight	NOUN
gp-193	165	6	in	in	ADP
gp-193	165	7	national	national	ADJ
gp-193	165	8	priorities	priority	NOUN
gp-193	165	9	.	.	PUNCT
gp-193	166	1	bappenas	bappenas	PROPN
gp-193	166	2	working	working	PROPN
gp-193	166	3	papers	paper	NOUN
gp-193	166	4	,	,	PUNCT
gp-193	166	5	5(2	5(2	NUM
gp-193	166	6	)	)	PUNCT
gp-193	166	7	,	,	PUNCT
gp-193	166	8	270	270	NUM
gp-193	166	9	-	-	SYM
gp-193	166	10	289	289	NUM
gp-193	166	11	.	.	PUNCT
gp-193	167	1	rahmadany	rahmadany	ADJ
gp-193	167	2	,	,	PUNCT
gp-193	167	3	a.	a.	NOUN
gp-193	167	4	(	(	PUNCT
gp-193	167	5	2024	2024	NUM
gp-193	167	6	)	)	PUNCT
gp-193	167	7	.	.	PUNCT
gp-193	168	1	digital	digital	ADJ
gp-193	168	2	transformation	transformation	NOUN
gp-193	168	3	of	of	ADP
gp-193	168	4	regional	regional	ADJ
gp-193	168	5	financial	financial	ADJ
gp-193	168	6	management	management	NOUN
gp-193	168	7	in	in	ADP
gp-193	168	8	realizing	realize	VERB
gp-193	168	9	agile	agile	ADJ
gp-193	168	10	government	government	NOUN
gp-193	168	11	in	in	ADP
gp-193	168	12	bureaucratic	bureaucratic	ADJ
gp-193	168	13	reform	reform	NOUN
gp-193	168	14	4.0	4.0	NUM
gp-193	168	15	.	.	PUNCT
gp-193	169	1	scientific	scientific	ADJ
gp-193	169	2	journal	journal	NOUN
gp-193	169	3	of	of	ADP
gp-193	169	4	local	local	ADJ
gp-193	169	5	government	government	NOUN
gp-193	169	6	administration	administration	NOUN
gp-193	169	7	,	,	PUNCT
gp-193	169	8	16(2	16(2	NUM
gp-193	169	9	)	)	PUNCT
gp-193	169	10	,	,	PUNCT
gp-193	169	11	195	195	NUM
gp-193	169	12	-	-	SYM
gp-193	169	13	209	209	NUM
gp-193	169	14	.	.	PUNCT
gp-193	170	1	https://doi.org/10.33701/jiapd.v16i2.4809	https://doi.org/10.33701/jiapd.v16i2.4809	PROPN
gp-193	170	2	rakhman	rakhman	NOUN
gp-193	170	3	,	,	PUNCT
gp-193	170	4	a.	a.	NOUN
gp-193	170	5	a.	a.	NOUN
gp-193	170	6	(	(	PUNCT
gp-193	170	7	2024	2024	NUM
gp-193	170	8	)	)	PUNCT
gp-193	170	9	.	.	PUNCT
gp-193	171	1	market	market	NOUN
gp-193	171	2	share	share	NOUN
gp-193	171	3	analysis	analysis	NOUN
gp-193	171	4	and	and	CCONJ
gp-193	171	5	opportunities	opportunity	NOUN
gp-193	171	6	for	for	ADP
gp-193	171	7	government	government	NOUN
gp-193	171	8	electronic	electronic	ADJ
gp-193	171	9	catalog	catalog	NOUN
gp-193	171	10	version	version	NOUN
gp-193	171	11	6	6	NUM
gp-193	171	12	development	development	NOUN
gp-193	171	13	in	in	ADP
gp-193	171	14	the	the	DET
gp-193	171	15	era	era	NOUN
gp-193	171	16	of	of	ADP
gp-193	171	17	indonesia	indonesia	PROPN
gp-193	171	18	's	's	PART
gp-193	171	19	e	e	PROPN
gp-193	171	20	-	-	NOUN
gp-193	171	21	commerce	commerce	NOUN
gp-193	171	22	transformation	transformation	NOUN
gp-193	171	23	.	.	PUNCT
gp-193	172	1	indonesian	indonesian	ADJ
gp-193	172	2	procurement	procurement	PROPN
gp-193	172	3	journal	journal	PROPN
gp-193	172	4	,	,	PUNCT
gp-193	172	5	3(2	3(2	NUM
gp-193	172	6	)	)	PUNCT
gp-193	172	7	,	,	PUNCT
gp-193	172	8	69	69	NUM
gp-193	172	9	-	-	SYM
gp-193	172	10	77	77	NUM
gp-193	172	11	.	.	PUNCT
gp-193	173	1	https://doi.org/10.59034/jpi.v3i2.52	https://doi.org/10.59034/jpi.v3i2.52	ADJ
gp-193	173	2	rukin	rukin	NOUN
gp-193	173	3	,	,	PUNCT
gp-193	173	4	s.	s.	PROPN
gp-193	173	5	p.	p.	PROPN
gp-193	173	6	(	(	PUNCT
gp-193	173	7	2019	2019	NUM
gp-193	173	8	)	)	PUNCT
gp-193	173	9	.	.	PUNCT
gp-193	174	1	qualitative	qualitative	ADJ
gp-193	174	2	research	research	NOUN
gp-193	174	3	methodology	methodology	NOUN
gp-193	174	4	.	.	PUNCT
gp-193	175	1	yayasan	yayasan	PROPN
gp-193	175	2	ahmar	ahmar	PROPN
gp-193	175	3	cendekia	cendekia	PROPN
gp-193	175	4	indonesia	indonesia	PROPN
gp-193	175	5	.	.	PUNCT
gp-193	176	1	american	american	PROPN
gp-193	176	2	journal	journal	PROPN
gp-193	176	3	of	of	ADP
gp-193	176	4	economic	economic	ADJ
gp-193	176	5	and	and	CCONJ
gp-193	176	6	management	management	NOUN
gp-193	176	7	business	business	NOUN
gp-193	176	8	vol	vol	NOUN
gp-193	176	9	.	.	PROPN
gp-193	177	1	4	4	NUM
gp-193	177	2	no	no	NOUN
gp-193	177	3	.	.	NOUN
gp-193	177	4	3	3	NUM
gp-193	177	5	march	march	NOUN
gp-193	177	6	2025	2025	NUM
gp-193	177	7	246	246	NUM
gp-193	177	8	setiawan	setiawan	NOUN
gp-193	177	9	,	,	PUNCT
gp-193	177	10	r.	r.	PROPN
gp-193	177	11	,	,	PUNCT
gp-193	177	12	rabbani	rabbani	PROPN
gp-193	177	13	,	,	PUNCT
gp-193	177	14	s.	s.	PROPN
gp-193	177	15	s.	s.	PROPN
gp-193	177	16	,	,	PUNCT
gp-193	177	17	saputra	saputra	PROPN
gp-193	177	18	,	,	PUNCT
gp-193	177	19	r.	r.	PROPN
gp-193	177	20	,	,	PUNCT
gp-193	177	21	&	&	CCONJ
gp-193	177	22	fujilestari	fujilestari	PROPN
gp-193	177	23	,	,	PUNCT
gp-193	177	24	n.	n.	PROPN
gp-193	177	25	a.	a.	NOUN
gp-193	177	26	(	(	PUNCT
gp-193	177	27	2024	2024	NUM
gp-193	177	28	)	)	PUNCT
gp-193	177	29	.	.	PUNCT
gp-193	178	1	financial	financial	ADJ
gp-193	178	2	supervision	supervision	NOUN
gp-193	178	3	of	of	ADP
gp-193	178	4	regional	regional	ADJ
gp-193	178	5	budget	budget	NOUN
gp-193	178	6	implementation	implementation	NOUN
gp-193	178	7	in	in	ADP
gp-193	178	8	bekasi	bekasi	PROPN
gp-193	178	9	regency	regency	PROPN
gp-193	178	10	.	.	PUNCT
gp-193	179	1	innovative	innovative	ADJ
gp-193	179	2	multidisciplinary	multidisciplinary	ADJ
gp-193	179	3	journal	journal	NOUN
gp-193	179	4	,	,	PUNCT
gp-193	179	5	8(11	8(11	NUM
gp-193	179	6	)	)	PUNCT
gp-193	179	7	.	.	PUNCT
gp-193	180	1	setiyani	setiyani	PROPN
gp-193	180	2	,	,	PUNCT
gp-193	180	3	e.	e.	PROPN
gp-193	180	4	r.	r.	PROPN
gp-193	180	5	,	,	PUNCT
gp-193	180	6	&	&	CCONJ
gp-193	180	7	nurfadila	nurfadila	PROPN
gp-193	180	8	,	,	PUNCT
gp-193	180	9	r.	r.	PROPN
gp-193	180	10	(	(	PUNCT
gp-193	180	11	2021	2021	NUM
gp-193	180	12	)	)	PUNCT
gp-193	180	13	.	.	PUNCT
gp-193	181	1	implementation	implementation	NOUN
gp-193	181	2	of	of	ADP
gp-193	181	3	public	public	ADJ
gp-193	181	4	sector	sector	NOUN
gp-193	181	5	accounting	account	VERB
gp-193	181	6	in	in	ADP
gp-193	181	7	the	the	DET
gp-193	181	8	village	village	NOUN
gp-193	181	9	government	government	NOUN
gp-193	181	10	financial	financial	ADJ
gp-193	181	11	system	system	NOUN
gp-193	181	12	.	.	PUNCT
gp-193	182	1	jamanta	jamanta	NOUN
gp-193	182	2	:	:	PUNCT
gp-193	182	3	journal	journal	PROPN
gp-193	182	4	of	of	ADP
gp-193	182	5	unita	unita	PROPN
gp-193	182	6	accounting	accounting	NOUN
gp-193	182	7	students	student	NOUN
gp-193	182	8	,	,	PUNCT
gp-193	182	9	1(2	1(2	NUM
gp-193	182	10	)	)	PUNCT
gp-193	182	11	,	,	PUNCT
gp-193	182	12	72	72	NUM
gp-193	182	13	-	-	SYM
gp-193	182	14	82	82	NUM
gp-193	182	15	.	.	PUNCT
gp-193	183	1	syamsul	syamsul	PROPN
gp-193	183	2	,	,	PUNCT
gp-193	183	3	s.	s.	PROPN
gp-193	183	4	,	,	PUNCT
gp-193	183	5	&	&	CCONJ
gp-193	183	6	zuhroh	zuhroh	PROPN
gp-193	183	7	,	,	PUNCT
gp-193	183	8	s.	s.	PROPN
gp-193	183	9	(	(	PUNCT
gp-193	183	10	2021	2021	NUM
gp-193	183	11	)	)	PUNCT
gp-193	183	12	.	.	PUNCT
gp-193	184	1	the	the	DET
gp-193	184	2	effect	effect	NOUN
gp-193	184	3	of	of	ADP
gp-193	184	4	e	e	NOUN
gp-193	184	5	-	-	NOUN
gp-193	184	6	government	government	ADJ
gp-193	184	7	implementation	implementation	NOUN
gp-193	184	8	on	on	ADP
gp-193	184	9	transparency	transparency	NOUN
gp-193	184	10	of	of	ADP
gp-193	184	11	regional	regional	ADJ
gp-193	184	12	financial	financial	ADJ
gp-193	184	13	management	management	NOUN
gp-193	184	14	in	in	ADP
gp-193	184	15	indonesia	indonesia	PROPN
gp-193	184	16	.	.	PROPN
gp-193	184	17	journal	journal	PROPN
gp-193	184	18	of	of	ADP
gp-193	184	19	applied	apply	VERB
gp-193	184	20	accounting	accounting	NOUN
gp-193	184	21	research	research	NOUN
gp-193	184	22	,	,	PUNCT
gp-193	184	23	5(1	5(1	NUM
gp-193	184	24	)	)	PUNCT
gp-193	184	25	,	,	PUNCT
gp-193	184	26	1	1	NUM
gp-193	184	27	-	-	SYM
gp-193	184	28	10	10	NUM
gp-193	184	29	.	.	PUNCT
gp-193	185	1	https://doi.org/10.5281/zenodo.4719373	https://doi.org/10.5281/zenodo.4719373	NOUN
gp-193	185	2	utomo	utomo	ADJ
gp-193	185	3	,	,	PUNCT
gp-193	185	4	b.	b.	PROPN
gp-193	185	5	(	(	PUNCT
gp-193	185	6	2024	2024	NUM
gp-193	185	7	)	)	PUNCT
gp-193	185	8	.	.	PUNCT
gp-193	186	1	criminological	criminological	ADJ
gp-193	186	2	approach	approach	NOUN
gp-193	186	3	to	to	ADP
gp-193	186	4	state	state	NOUN
gp-193	186	5	financial	financial	ADJ
gp-193	186	6	recovery	recovery	NOUN
gp-193	186	7	in	in	ADP
gp-193	186	8	village	village	NOUN
gp-193	186	9	fund	fund	NOUN
gp-193	186	10	corruption	corruption	NOUN
gp-193	186	11	cases	case	NOUN
gp-193	186	12	.	.	PUNCT
gp-193	187	1	jurispro	jurispro	PROPN
gp-193	187	2	,	,	PUNCT
gp-193	187	3	1(2	1(2	NUM
gp-193	187	4	)	)	PUNCT
gp-193	187	5	,	,	PUNCT
gp-193	187	6	1	1	NUM
gp-193	187	7	-	-	SYM
gp-193	187	8	11	11	NUM
gp-193	187	9	.	.	PUNCT
gp-193	188	1	vunanti	vunanti	PROPN
gp-193	188	2	,	,	PUNCT
gp-193	188	3	v.	v.	PROPN
gp-193	188	4	(	(	PUNCT
gp-193	188	5	2023	2023	NUM
gp-193	188	6	)	)	PUNCT
gp-193	188	7	.	.	PUNCT
gp-193	189	1	financial	financial	ADJ
gp-193	189	2	management	management	NOUN
gp-193	189	3	in	in	ADP
gp-193	189	4	the	the	DET
gp-193	189	5	development	development	NOUN
gp-193	189	6	performance	performance	NOUN
gp-193	189	7	of	of	ADP
gp-193	189	8	sungai	sungai	PROPN
gp-193	189	9	landak	landak	PROPN
gp-193	189	10	village	village	PROPN
gp-193	189	11	,	,	PUNCT
gp-193	189	12	senyerang	senyerang	PROPN
gp-193	189	13	district	district	PROPN
gp-193	189	14	,	,	PUNCT
gp-193	189	15	tanjung	tanjung	PROPN
gp-193	189	16	jabung	jabung	PROPN
gp-193	189	17	barat	barat	PROPN
gp-193	189	18	regency	regency	PROPN
gp-193	189	19	in	in	ADP
gp-193	189	20	2020	2020	NUM
gp-193	189	21	-	-	SYM
gp-193	189	22	2022	2022	NUM
gp-193	189	23	(	(	PUNCT
gp-193	189	24	doctoral	doctoral	ADJ
gp-193	189	25	dissertation	dissertation	NOUN
gp-193	189	26	,	,	PUNCT
gp-193	189	27	uin	uin	PROPN
gp-193	189	28	sulthan	sulthan	ADV
gp-193	189	29	thaha	thaha	VERB
gp-193	189	30	saifuddin	saifuddin	PROPN
gp-193	189	31	jambi	jambi	PROPN
gp-193	189	32	)	)	PUNCT
gp-193	189	33	.	.	PUNCT
gp-193	190	1	viona	viona	PROPN
gp-193	190	2	,	,	PUNCT
gp-193	190	3	j.	j.	PROPN
gp-193	190	4	,	,	PUNCT
gp-193	190	5	&	&	CCONJ
gp-193	190	6	khairiyah	khairiyah	PROPN
gp-193	190	7	.	.	PUNCT
gp-193	191	1	(	(	PUNCT
gp-193	191	2	2022	2022	NUM
gp-193	191	3	)	)	PUNCT
gp-193	191	4	.	.	PUNCT
gp-193	192	1	transformation	transformation	NOUN
gp-193	192	2	of	of	ADP
gp-193	192	3	e	e	NOUN
gp-193	192	4	-	-	NOUN
gp-193	192	5	government	government	NOUN
gp-193	192	6	-	-	PUNCT
gp-193	192	7	based	base	VERB
gp-193	192	8	governance	governance	NOUN
gp-193	192	9	(	(	PUNCT
gp-193	192	10	case	case	NOUN
gp-193	192	11	study	study	NOUN
gp-193	192	12	:	:	PUNCT
gp-193	192	13	padang	padang	PROPN
gp-193	192	14	city	city	PROPN
gp-193	192	15	government	government	NOUN
gp-193	192	16	constraints	constraint	VERB
gp-193	192	17	in	in	ADP
gp-193	192	18	implementing	implement	VERB
gp-193	192	19	e	e	NOUN
gp-193	192	20	-	-	NOUN
gp-193	192	21	government	government	NOUN
gp-193	192	22	)	)	PUNCT
gp-193	192	23	.	.	PUNCT
gp-193	193	1	journal	journal	NOUN
gp-193	193	2	of	of	ADP
gp-193	193	3	political	political	ADJ
gp-193	193	4	voice	voice	NOUN
gp-193	193	5	,	,	PUNCT
gp-193	193	6	1(1	1(1	NUM
gp-193	193	7	)	)	PUNCT
gp-193	193	8	,	,	PUNCT
gp-193	193	9	22	22	NUM
gp-193	193	10	-	-	SYM
gp-193	193	11	28	28	NUM
gp-193	193	12	.	.	PUNCT
gp-193	194	1	wahyuningsih	wahyuningsih	PROPN
gp-193	194	2	,	,	PUNCT
gp-193	194	3	n.	n.	PROPN
gp-193	194	4	,	,	PUNCT
gp-193	194	5	anwar	anwar	PROPN
gp-193	194	6	,	,	PUNCT
gp-193	194	7	k.	k.	PROPN
gp-193	194	8	,	,	PUNCT
gp-193	194	9	&	&	CCONJ
gp-193	194	10	pinandita	pinandita	PROPN
gp-193	194	11	,	,	PUNCT
gp-193	194	12	m.	m.	NOUN
gp-193	194	13	k.	k.	PROPN
gp-193	194	14	(	(	PUNCT
gp-193	194	15	2024	2024	NUM
gp-193	194	16	)	)	PUNCT
gp-193	194	17	.	.	PUNCT
gp-193	195	1	the	the	DET
gp-193	195	2	role	role	NOUN
gp-193	195	3	of	of	ADP
gp-193	195	4	internal	internal	ADJ
gp-193	195	5	audit	audit	NOUN
gp-193	195	6	in	in	ADP
gp-193	195	7	fraud	fraud	NOUN
gp-193	195	8	prevention	prevention	NOUN
gp-193	195	9	and	and	CCONJ
gp-193	195	10	detection	detection	NOUN
gp-193	195	11	at	at	ADP
gp-193	195	12	semarang	semarang	PROPN
gp-193	195	13	state	state	PROPN
gp-193	195	14	university	university	PROPN
gp-193	195	15	as	as	ADP
gp-193	195	16	a	a	DET
gp-193	195	17	legal	legal	ADJ
gp-193	195	18	entity	entity	NOUN
gp-193	195	19	state	state	NOUN
gp-193	195	20	university	university	PROPN
gp-193	195	21	.	.	PUNCT
gp-193	196	1	covalue	covalue	NOUN
gp-193	196	2	:	:	PUNCT
gp-193	196	3	journal	journal	NOUN
gp-193	196	4	of	of	ADP
gp-193	196	5	economics	economic	NOUN
gp-193	196	6	,	,	PUNCT
gp-193	196	7	cooperatives	cooperative	NOUN
gp-193	196	8	&	&	CCONJ
gp-193	196	9	entrepreneurship	entrepreneurship	NOUN
gp-193	196	10	,	,	PUNCT
gp-193	196	11	15(7	15(7	NUM
gp-193	196	12	)	)	PUNCT
gp-193	196	13	.	.	PUNCT
gp-193	197	1	https://doi.org/10.59188/covalue.v15i7.4940	https://doi.org/10.59188/covalue.v15i7.4940	PROPN
gp-193	197	2	copyright	copyright	NOUN
gp-193	197	3	holders	holder	NOUN
gp-193	197	4	:	:	PUNCT
gp-193	197	5	annisa	annisa	ADP
gp-193	197	6	wigati	wigati	NOUN
gp-193	197	7	(	(	PUNCT
gp-193	197	8	2025	2025	NUM
gp-193	197	9	)	)	PUNCT
gp-193	197	10	first	first	ADJ
gp-193	197	11	publication	publication	NOUN
gp-193	197	12	right	right	NOUN
gp-193	197	13	:	:	PUNCT
gp-193	197	14	ajemb	ajemb	PROPN
gp-193	197	15	–	–	PUNCT
gp-193	197	16	american	american	ADJ
gp-193	197	17	journal	journal	PROPN
gp-193	197	18	of	of	ADP
gp-193	197	19	economic	economic	ADJ
gp-193	197	20	and	and	CCONJ
gp-193	197	21	management	management	NOUN
gp-193	197	22	business	business	NOUN