id	sid	tid	token	lemma	pos
gp-217	1	1	829	829	NUM
gp-217	1	2	american	american	ADJ
gp-217	1	3	journal	journal	PROPN
gp-217	1	4	of	of	ADP
gp-217	1	5	economic	economic	ADJ
gp-217	1	6	and	and	CCONJ
gp-217	1	7	management	management	NOUN
gp-217	1	8	business	business	NOUN
gp-217	1	9	e	e	NOUN
gp-217	1	10	-	-	NOUN
gp-217	1	11	issn	issn	ADJ
gp-217	1	12	:	:	PUNCT
gp-217	1	13	2835	2835	NUM
gp-217	1	14	-	-	SYM
gp-217	1	15	5199	5199	NUM
gp-217	1	16	vol	vol	NOUN
gp-217	1	17	.	.	PROPN
gp-217	1	18	4	4	NUM
gp-217	1	19	no	no	NOUN
gp-217	1	20	.	.	NOUN
gp-217	2	1	6	6	NUM
gp-217	2	2	june	june	PROPN
gp-217	2	3	2025	2025	NUM
gp-217	2	4	policy	policy	NOUN
gp-217	2	5	strategy	strategy	NOUN
gp-217	2	6	and	and	CCONJ
gp-217	2	7	development	development	NOUN
gp-217	2	8	of	of	ADP
gp-217	2	9	unnes	unne	NOUN
gp-217	2	10	financial	financial	ADJ
gp-217	2	11	system	system	NOUN
gp-217	2	12	transparency	transparency	NOUN
gp-217	2	13	and	and	CCONJ
gp-217	2	14	accountability	accountability	NOUN
gp-217	2	15	towards	towards	ADP
gp-217	2	16	industry	industry	NOUN
gp-217	2	17	5.0	5.0	NUM
gp-217	2	18	wuri	wuri	PROPN
gp-217	2	19	erwanti1	erwanti1	PROPN
gp-217	2	20	,	,	PUNCT
gp-217	2	21	nurdian	nurdian	ADJ
gp-217	2	22	susilowati2	susilowati2	PROPN
gp-217	2	23	,	,	PUNCT
gp-217	2	24	lesa	lesa	PROPN
gp-217	2	25	paranti3	paranti3	PROPN
gp-217	2	26	universitas	universitas	PROPN
gp-217	2	27	negeri	negeri	PROPN
gp-217	2	28	semarang	semarang	PROPN
gp-217	2	29	,	,	PUNCT
gp-217	2	30	indonesia	indonesia	PROPN
gp-217	2	31	email	email	NOUN
gp-217	2	32	:	:	PUNCT
gp-217	2	33	wuri_erwanti@mail.unnes.ac.id	wuri_erwanti@mail.unnes.ac.id	NOUN
gp-217	2	34	abstract	abstract	ADJ
gp-217	2	35	to	to	PART
gp-217	2	36	maximize	maximize	VERB
gp-217	2	37	unnes	unne	NOUN
gp-217	2	38	'	'	PART
gp-217	2	39	contribution	contribution	NOUN
gp-217	2	40	to	to	ADP
gp-217	2	41	industrial	industrial	ADJ
gp-217	2	42	transformation	transformation	NOUN
gp-217	2	43	5.0	5.0	NUM
gp-217	2	44	,	,	PUNCT
gp-217	2	45	the	the	DET
gp-217	2	46	implementation	implementation	NOUN
gp-217	2	47	of	of	ADP
gp-217	2	48	financial	financial	ADJ
gp-217	2	49	transparency	transparency	NOUN
gp-217	2	50	and	and	CCONJ
gp-217	2	51	accountability	accountability	NOUN
gp-217	2	52	is	be	AUX
gp-217	2	53	a	a	DET
gp-217	2	54	key	key	ADJ
gp-217	2	55	factor	factor	NOUN
gp-217	2	56	.	.	PUNCT
gp-217	3	1	there	there	PRON
gp-217	3	2	are	be	VERB
gp-217	3	3	still	still	ADV
gp-217	3	4	various	various	ADJ
gp-217	3	5	challenges	challenge	NOUN
gp-217	3	6	in	in	ADP
gp-217	3	7	achieving	achieve	VERB
gp-217	3	8	optimal	optimal	ADJ
gp-217	3	9	financial	financial	ADJ
gp-217	3	10	transparency	transparency	NOUN
gp-217	3	11	and	and	CCONJ
gp-217	3	12	accountability	accountability	NOUN
gp-217	3	13	at	at	ADP
gp-217	3	14	unnes	unne	NOUN
gp-217	3	15	.	.	PUNCT
gp-217	4	1	the	the	DET
gp-217	4	2	purpose	purpose	NOUN
gp-217	4	3	of	of	ADP
gp-217	4	4	this	this	DET
gp-217	4	5	study	study	NOUN
gp-217	4	6	is	be	AUX
gp-217	4	7	to	to	PART
gp-217	4	8	analyze	analyze	VERB
gp-217	4	9	the	the	DET
gp-217	4	10	current	current	ADJ
gp-217	4	11	condition	condition	NOUN
gp-217	4	12	of	of	ADP
gp-217	4	13	financial	financial	ADJ
gp-217	4	14	transparency	transparency	NOUN
gp-217	4	15	and	and	CCONJ
gp-217	4	16	accountability	accountability	NOUN
gp-217	4	17	at	at	ADP
gp-217	4	18	unnes	unne	NOUN
gp-217	4	19	and	and	CCONJ
gp-217	4	20	analyze	analyze	VERB
gp-217	4	21	policy	policy	NOUN
gp-217	4	22	priorities	priority	NOUN
gp-217	4	23	and	and	CCONJ
gp-217	4	24	development	development	NOUN
gp-217	4	25	of	of	ADP
gp-217	4	26	financial	financial	ADJ
gp-217	4	27	system	system	NOUN
gp-217	4	28	transparency	transparency	NOUN
gp-217	4	29	and	and	CCONJ
gp-217	4	30	accountability	accountability	NOUN
gp-217	4	31	towards	towards	ADP
gp-217	4	32	industry	industry	NOUN
gp-217	4	33	5.0	5.0	NUM
gp-217	4	34	.	.	PUNCT
gp-217	5	1	to	to	PART
gp-217	5	2	answer	answer	VERB
gp-217	5	3	the	the	DET
gp-217	5	4	first	first	ADJ
gp-217	5	5	objective	objective	NOUN
gp-217	5	6	,	,	PUNCT
gp-217	5	7	the	the	DET
gp-217	5	8	analytical	analytical	ADJ
gp-217	5	9	tool	tool	NOUN
gp-217	5	10	used	use	VERB
gp-217	5	11	is	be	AUX
gp-217	5	12	descriptive	descriptive	ADJ
gp-217	5	13	qualitative	qualitative	NOUN
gp-217	5	14	and	and	CCONJ
gp-217	5	15	to	to	PART
gp-217	5	16	answer	answer	VERB
gp-217	5	17	the	the	DET
gp-217	5	18	second	second	ADJ
gp-217	5	19	objective	objective	NOUN
gp-217	5	20	the	the	DET
gp-217	5	21	analytical	analytical	ADJ
gp-217	5	22	hierarchy	hierarchy	NOUN
gp-217	5	23	process	process	NOUN
gp-217	5	24	(	(	PUNCT
gp-217	5	25	ahp	ahp	NOUN
gp-217	5	26	)	)	PUNCT
gp-217	5	27	analysis	analysis	NOUN
gp-217	5	28	tool	tool	NOUN
gp-217	5	29	is	be	AUX
gp-217	5	30	used	use	VERB
gp-217	5	31	.	.	PUNCT
gp-217	6	1	based	base	VERB
gp-217	6	2	on	on	ADP
gp-217	6	3	the	the	DET
gp-217	6	4	results	result	NOUN
gp-217	6	5	of	of	ADP
gp-217	6	6	the	the	DET
gp-217	6	7	analytical	analytical	ADJ
gp-217	6	8	hierarchy	hierarchy	NOUN
gp-217	6	9	process	process	NOUN
gp-217	6	10	(	(	PUNCT
gp-217	6	11	ahp	ahp	NOUN
gp-217	6	12	)	)	PUNCT
gp-217	6	13	analysis	analysis	NOUN
gp-217	6	14	,	,	PUNCT
gp-217	6	15	the	the	DET
gp-217	6	16	component	component	NOUN
gp-217	6	17	that	that	PRON
gp-217	6	18	has	have	VERB
gp-217	6	19	the	the	DET
gp-217	6	20	highest	high	ADJ
gp-217	6	21	global	global	ADJ
gp-217	6	22	weight	weight	NOUN
gp-217	6	23	is	be	AUX
gp-217	6	24	communication	communication	NOUN
gp-217	6	25	with	with	ADP
gp-217	6	26	a	a	DET
gp-217	6	27	global	global	ADJ
gp-217	6	28	weight	weight	NOUN
gp-217	6	29	of	of	ADP
gp-217	6	30	0.347	0.347	NUM
gp-217	6	31	,	,	PUNCT
gp-217	6	32	followed	follow	VERB
gp-217	6	33	by	by	ADP
gp-217	6	34	leadership	leadership	NOUN
gp-217	6	35	(	(	PUNCT
gp-217	6	36	0.343	0.343	NUM
gp-217	6	37	)	)	PUNCT
gp-217	6	38	and	and	CCONJ
gp-217	6	39	human	human	ADJ
gp-217	6	40	resources	resource	NOUN
gp-217	6	41	(	(	PUNCT
gp-217	6	42	0.309	0.309	NUM
gp-217	6	43	)	)	PUNCT
gp-217	6	44	.	.	PUNCT
gp-217	7	1	the	the	DET
gp-217	7	2	findings	finding	NOUN
gp-217	7	3	indicate	indicate	VERB
gp-217	7	4	that	that	SCONJ
gp-217	7	5	while	while	SCONJ
gp-217	7	6	unnes	unne	NOUN
gp-217	7	7	has	have	AUX
gp-217	7	8	made	make	VERB
gp-217	7	9	progress	progress	NOUN
gp-217	7	10	in	in	ADP
gp-217	7	11	these	these	DET
gp-217	7	12	areas	area	NOUN
gp-217	7	13	,	,	PUNCT
gp-217	7	14	significant	significant	ADJ
gp-217	7	15	challenges	challenge	NOUN
gp-217	7	16	remain	remain	VERB
gp-217	7	17	in	in	ADP
gp-217	7	18	achieving	achieve	VERB
gp-217	7	19	full	full	ADJ
gp-217	7	20	financial	financial	ADJ
gp-217	7	21	transparency	transparency	NOUN
gp-217	7	22	and	and	CCONJ
gp-217	7	23	accountability	accountability	NOUN
gp-217	7	24	.	.	PUNCT
gp-217	8	1	the	the	DET
gp-217	8	2	results	result	NOUN
gp-217	8	3	suggest	suggest	VERB
gp-217	8	4	that	that	SCONJ
gp-217	8	5	unnes	unne	NOUN
gp-217	8	6	should	should	AUX
gp-217	8	7	prioritize	prioritize	VERB
gp-217	8	8	improving	improve	VERB
gp-217	8	9	communication	communication	NOUN
gp-217	8	10	channels	channel	NOUN
gp-217	8	11	across	across	ADP
gp-217	8	12	all	all	DET
gp-217	8	13	levels	level	NOUN
gp-217	8	14	of	of	ADP
gp-217	8	15	the	the	DET
gp-217	8	16	institution	institution	NOUN
gp-217	8	17	to	to	PART
gp-217	8	18	ensure	ensure	VERB
gp-217	8	19	transparency	transparency	NOUN
gp-217	8	20	in	in	ADP
gp-217	8	21	financial	financial	ADJ
gp-217	8	22	processes	process	NOUN
gp-217	8	23	.	.	PUNCT
gp-217	9	1	keywords	keyword	NOUN
gp-217	9	2	:	:	PUNCT
gp-217	9	3	accountability	accountability	NOUN
gp-217	9	4	;	;	PUNCT
gp-217	9	5	industry	industry	NOUN
gp-217	9	6	5.0	5.0	NUM
gp-217	9	7	;	;	PUNCT
gp-217	9	8	finance	finance	NOUN
gp-217	9	9	;	;	PUNCT
gp-217	9	10	transparency	transparency	NOUN
gp-217	9	11	;	;	PUNCT
gp-217	9	12	system	system	NOUN
gp-217	9	13	introduction	introduction	NOUN
gp-217	9	14	as	as	ADP
gp-217	9	15	one	one	NUM
gp-217	9	16	of	of	ADP
gp-217	9	17	the	the	DET
gp-217	9	18	universities	university	NOUN
gp-217	9	19	in	in	ADP
gp-217	9	20	indonesia	indonesia	PROPN
gp-217	9	21	,	,	PUNCT
gp-217	9	22	universitas	universitas	PROPN
gp-217	9	23	negeri	negeri	PROPN
gp-217	9	24	semarang	semarang	PROPN
gp-217	9	25	(	(	PUNCT
gp-217	9	26	unnes	unne	NOUN
gp-217	9	27	)	)	PUNCT
gp-217	9	28	plays	play	VERB
gp-217	9	29	a	a	DET
gp-217	9	30	vital	vital	ADJ
gp-217	9	31	role	role	NOUN
gp-217	9	32	in	in	ADP
gp-217	9	33	developing	develop	VERB
gp-217	9	34	its	its	PRON
gp-217	9	35	resources	resource	NOUN
gp-217	9	36	to	to	PART
gp-217	9	37	contribute	contribute	VERB
gp-217	9	38	to	to	ADP
gp-217	9	39	the	the	DET
gp-217	9	40	advancement	advancement	NOUN
gp-217	9	41	of	of	ADP
gp-217	9	42	industry	industry	NOUN
gp-217	9	43	5.0	5.0	NUM
gp-217	9	44	(	(	PUNCT
gp-217	9	45	asegid	asegid	ADJ
gp-217	9	46	,	,	PUNCT
gp-217	9	47	2015	2015	NUM
gp-217	9	48	)	)	PUNCT
gp-217	9	49	.	.	PUNCT
gp-217	10	1	this	this	DET
gp-217	10	2	industrial	industrial	ADJ
gp-217	10	3	era	era	NOUN
gp-217	10	4	begins	begin	VERB
gp-217	10	5	with	with	ADP
gp-217	10	6	integrated	integrate	VERB
gp-217	10	7	innovations	innovation	NOUN
gp-217	10	8	from	from	ADP
gp-217	10	9	technological	technological	ADJ
gp-217	10	10	advancements	advancement	NOUN
gp-217	10	11	,	,	PUNCT
gp-217	10	12	such	such	ADJ
gp-217	10	13	as	as	ADP
gp-217	10	14	artificial	artificial	ADJ
gp-217	10	15	intelligence	intelligence	NOUN
gp-217	10	16	,	,	PUNCT
gp-217	10	17	big	big	ADJ
gp-217	10	18	data	datum	NOUN
gp-217	10	19	,	,	PUNCT
gp-217	10	20	and	and	CCONJ
gp-217	10	21	the	the	DET
gp-217	10	22	internet	internet	NOUN
gp-217	10	23	of	of	ADP
gp-217	10	24	things	thing	NOUN
gp-217	10	25	(	(	PUNCT
gp-217	10	26	iot	iot	NOUN
gp-217	10	27	)	)	PUNCT
gp-217	10	28	.	.	PUNCT
gp-217	11	1	these	these	DET
gp-217	11	2	components	component	NOUN
gp-217	11	3	have	have	VERB
gp-217	11	4	the	the	DET
gp-217	11	5	potential	potential	NOUN
gp-217	11	6	to	to	PART
gp-217	11	7	advance	advance	VERB
gp-217	11	8	the	the	DET
gp-217	11	9	operations	operation	NOUN
gp-217	11	10	of	of	ADP
gp-217	11	11	educational	educational	ADJ
gp-217	11	12	institutions	institution	NOUN
gp-217	11	13	,	,	PUNCT
gp-217	11	14	including	include	VERB
gp-217	11	15	the	the	DET
gp-217	11	16	financial	financial	ADJ
gp-217	11	17	system	system	NOUN
gp-217	11	18	.	.	PUNCT
gp-217	12	1	the	the	DET
gp-217	12	2	ease	ease	NOUN
gp-217	12	3	and	and	CCONJ
gp-217	12	4	transparency	transparency	NOUN
gp-217	12	5	of	of	ADP
gp-217	12	6	the	the	DET
gp-217	12	7	financial	financial	ADJ
gp-217	12	8	industry	industry	NOUN
gp-217	12	9	,	,	PUNCT
gp-217	12	10	offered	offer	VERB
gp-217	12	11	by	by	ADP
gp-217	12	12	transformation	transformation	NOUN
gp-217	12	13	5.0	5.0	NUM
gp-217	12	14	,	,	PUNCT
gp-217	12	15	is	be	AUX
gp-217	12	16	key	key	ADJ
gp-217	12	17	to	to	ADP
gp-217	12	18	advancing	advance	VERB
gp-217	12	19	the	the	DET
gp-217	12	20	financial	financial	ADJ
gp-217	12	21	system	system	NOUN
gp-217	12	22	at	at	ADP
gp-217	12	23	unnes	unne	NOUN
gp-217	12	24	.	.	PUNCT
gp-217	13	1	transparency	transparency	NOUN
gp-217	13	2	in	in	ADP
gp-217	13	3	the	the	DET
gp-217	13	4	financial	financial	ADJ
gp-217	13	5	system	system	NOUN
gp-217	13	6	refers	refer	VERB
gp-217	13	7	to	to	ADP
gp-217	13	8	the	the	DET
gp-217	13	9	disclosure	disclosure	NOUN
gp-217	13	10	of	of	ADP
gp-217	13	11	information	information	NOUN
gp-217	13	12	regarding	regard	VERB
gp-217	13	13	the	the	DET
gp-217	13	14	management	management	NOUN
gp-217	13	15	and	and	CCONJ
gp-217	13	16	use	use	NOUN
gp-217	13	17	of	of	ADP
gp-217	13	18	budgets	budget	NOUN
gp-217	13	19	and	and	CCONJ
gp-217	13	20	resource	resource	NOUN
gp-217	13	21	allocation	allocation	NOUN
gp-217	13	22	.	.	PUNCT
gp-217	14	1	this	this	DET
gp-217	14	2	transparency	transparency	NOUN
gp-217	14	3	is	be	AUX
gp-217	14	4	important	important	ADJ
gp-217	14	5	as	as	SCONJ
gp-217	14	6	it	it	PRON
gp-217	14	7	helps	helps	AUX
gp-217	14	8	maintain	maintain	VERB
gp-217	14	9	stakeholder	stakeholder	NOUN
gp-217	14	10	trust	trust	NOUN
gp-217	14	11	.	.	PUNCT
gp-217	15	1	meanwhile	meanwhile	ADV
gp-217	15	2	,	,	PUNCT
gp-217	15	3	financial	financial	ADJ
gp-217	15	4	accountability	accountability	NOUN
gp-217	15	5	is	be	AUX
gp-217	15	6	necessary	necessary	ADJ
gp-217	15	7	to	to	PART
gp-217	15	8	demonstrate	demonstrate	VERB
gp-217	15	9	that	that	SCONJ
gp-217	15	10	universities	university	NOUN
gp-217	15	11	can	can	AUX
gp-217	15	12	responsibly	responsibly	ADV
gp-217	15	13	manage	manage	VERB
gp-217	15	14	funds	fund	NOUN
gp-217	15	15	and	and	CCONJ
gp-217	15	16	policies	policy	NOUN
gp-217	15	17	.	.	PUNCT
gp-217	16	1	mailto:wuri_erwanti@mail.unnes.ac.id	mailto:wuri_erwanti@mail.unnes.ac.id	X
gp-217	16	2	*	*	PUNCT
gp-217	16	3	american	american	PROPN
gp-217	16	4	journal	journal	PROPN
gp-217	16	5	of	of	ADP
gp-217	16	6	economic	economic	ADJ
gp-217	16	7	and	and	CCONJ
gp-217	16	8	management	management	NOUN
gp-217	16	9	business	business	NOUN
gp-217	16	10	vol	vol	NOUN
gp-217	16	11	.	.	PROPN
gp-217	17	1	4	4	NUM
gp-217	17	2	no	no	NOUN
gp-217	17	3	.	.	NOUN
gp-217	18	1	6	6	NUM
gp-217	18	2	june	june	PROPN
gp-217	18	3	2025	2025	NUM
gp-217	18	4	830	830	NUM
gp-217	18	5	there	there	PRON
gp-217	18	6	are	be	VERB
gp-217	18	7	various	various	ADJ
gp-217	18	8	challenges	challenge	NOUN
gp-217	18	9	regarding	regard	VERB
gp-217	18	10	financial	financial	ADJ
gp-217	18	11	transparency	transparency	NOUN
gp-217	18	12	and	and	CCONJ
gp-217	18	13	accountability	accountability	NOUN
gp-217	18	14	at	at	ADP
gp-217	18	15	unnes	unne	NOUN
gp-217	18	16	(	(	PUNCT
gp-217	18	17	yasmin	yasmin	PROPN
gp-217	18	18	&	&	CCONJ
gp-217	18	19	dan	dan	PROPN
gp-217	18	20	ghafran	ghafran	PROPN
gp-217	18	21	,	,	PUNCT
gp-217	18	22	2019	2019	NUM
gp-217	18	23	)	)	PUNCT
gp-217	18	24	.	.	PUNCT
gp-217	19	1	examples	example	NOUN
gp-217	19	2	include	include	VERB
gp-217	19	3	the	the	DET
gp-217	19	4	lack	lack	NOUN
gp-217	19	5	of	of	ADP
gp-217	19	6	an	an	DET
gp-217	19	7	integrated	integrate	VERB
gp-217	19	8	financial	financial	ADJ
gp-217	19	9	information	information	NOUN
gp-217	19	10	system	system	NOUN
gp-217	19	11	,	,	PUNCT
gp-217	19	12	insufficient	insufficient	ADJ
gp-217	19	13	openness	openness	NOUN
gp-217	19	14	in	in	ADP
gp-217	19	15	the	the	DET
gp-217	19	16	organizational	organizational	ADJ
gp-217	19	17	culture	culture	NOUN
gp-217	19	18	,	,	PUNCT
gp-217	19	19	and	and	CCONJ
gp-217	19	20	inadequate	inadequate	ADJ
gp-217	19	21	training	training	NOUN
gp-217	19	22	in	in	ADP
gp-217	19	23	sound	sound	ADJ
gp-217	19	24	financial	financial	ADJ
gp-217	19	25	management	management	NOUN
gp-217	19	26	practices	practice	NOUN
gp-217	19	27	(	(	PUNCT
gp-217	19	28	dewi	dewi	PROPN
gp-217	19	29	&	&	CCONJ
gp-217	19	30	gayatri	gayatri	PROPN
gp-217	19	31	,	,	PUNCT
gp-217	19	32	2019	2019	NUM
gp-217	19	33	)	)	PUNCT
gp-217	19	34	.	.	PUNCT
gp-217	20	1	therefore	therefore	ADV
gp-217	20	2	,	,	PUNCT
gp-217	20	3	this	this	DET
gp-217	20	4	study	study	NOUN
gp-217	20	5	aims	aim	VERB
gp-217	20	6	to	to	PART
gp-217	20	7	explore	explore	VERB
gp-217	20	8	how	how	SCONJ
gp-217	20	9	unnes	unne	NOUN
gp-217	20	10	can	can	AUX
gp-217	20	11	improve	improve	VERB
gp-217	20	12	its	its	PRON
gp-217	20	13	financial	financial	ADJ
gp-217	20	14	transparency	transparency	NOUN
gp-217	20	15	and	and	CCONJ
gp-217	20	16	accountability	accountability	NOUN
gp-217	20	17	practices	practice	NOUN
gp-217	20	18	to	to	PART
gp-217	20	19	support	support	VERB
gp-217	20	20	its	its	PRON
gp-217	20	21	transformation	transformation	NOUN
gp-217	20	22	to	to	ADP
gp-217	20	23	industry	industry	NOUN
gp-217	20	24	5.0	5.0	NUM
gp-217	20	25	.	.	PUNCT
gp-217	21	1	financial	financial	ADJ
gp-217	21	2	transparency	transparency	NOUN
gp-217	21	3	in	in	ADP
gp-217	21	4	higher	high	ADJ
gp-217	21	5	education	education	NOUN
gp-217	21	6	reflects	reflect	VERB
gp-217	21	7	the	the	DET
gp-217	21	8	disclosure	disclosure	NOUN
gp-217	21	9	of	of	ADP
gp-217	21	10	information	information	NOUN
gp-217	21	11	regarding	regard	VERB
gp-217	21	12	budget	budget	NOUN
gp-217	21	13	management	management	NOUN
gp-217	21	14	,	,	PUNCT
gp-217	21	15	the	the	DET
gp-217	21	16	use	use	NOUN
gp-217	21	17	of	of	ADP
gp-217	21	18	funds	fund	NOUN
gp-217	21	19	,	,	PUNCT
gp-217	21	20	and	and	CCONJ
gp-217	21	21	resource	resource	NOUN
gp-217	21	22	allocation	allocation	NOUN
gp-217	21	23	(	(	PUNCT
gp-217	21	24	fitriani	fitriani	PROPN
gp-217	21	25	lita	lita	PROPN
gp-217	21	26	&	&	CCONJ
gp-217	21	27	absor	absor	PROPN
gp-217	21	28	,	,	PUNCT
gp-217	21	29	2020	2020	NUM
gp-217	21	30	)	)	PUNCT
gp-217	21	31	.	.	PUNCT
gp-217	22	1	this	this	PRON
gp-217	22	2	is	be	AUX
gp-217	22	3	important	important	ADJ
gp-217	22	4	for	for	ADP
gp-217	22	5	building	build	VERB
gp-217	22	6	trust	trust	NOUN
gp-217	22	7	among	among	ADP
gp-217	22	8	stakeholders	stakeholder	NOUN
gp-217	22	9	,	,	PUNCT
gp-217	22	10	including	include	VERB
gp-217	22	11	students	student	NOUN
gp-217	22	12	,	,	PUNCT
gp-217	22	13	lecturers	lecturer	NOUN
gp-217	22	14	,	,	PUNCT
gp-217	22	15	parents	parent	NOUN
gp-217	22	16	,	,	PUNCT
gp-217	22	17	and	and	CCONJ
gp-217	22	18	the	the	DET
gp-217	22	19	wider	wide	ADJ
gp-217	22	20	community	community	NOUN
gp-217	22	21	.	.	PUNCT
gp-217	23	1	meanwhile	meanwhile	ADV
gp-217	23	2	,	,	PUNCT
gp-217	23	3	financial	financial	ADJ
gp-217	23	4	accountability	accountability	NOUN
gp-217	23	5	shows	show	VERB
gp-217	23	6	that	that	SCONJ
gp-217	23	7	unnes	unne	NOUN
gp-217	23	8	is	be	AUX
gp-217	23	9	responsible	responsible	ADJ
gp-217	23	10	for	for	ADP
gp-217	23	11	the	the	DET
gp-217	23	12	management	management	NOUN
gp-217	23	13	and	and	CCONJ
gp-217	23	14	use	use	NOUN
gp-217	23	15	of	of	ADP
gp-217	23	16	financial	financial	ADJ
gp-217	23	17	resources	resource	NOUN
gp-217	23	18	(	(	PUNCT
gp-217	23	19	sapartiningsih	sapartiningsih	PROPN
gp-217	23	20	&	&	CCONJ
gp-217	23	21	krisanto	krisanto	PROPN
gp-217	23	22	,	,	PUNCT
gp-217	23	23	2018	2018	NUM
gp-217	23	24	)	)	PUNCT
gp-217	23	25	.	.	PUNCT
gp-217	24	1	the	the	DET
gp-217	24	2	role	role	NOUN
gp-217	24	3	of	of	ADP
gp-217	24	4	financial	financial	ADJ
gp-217	24	5	transparency	transparency	NOUN
gp-217	24	6	and	and	CCONJ
gp-217	24	7	accountability	accountability	NOUN
gp-217	24	8	in	in	ADP
gp-217	24	9	higher	high	ADJ
gp-217	24	10	education	education	NOUN
gp-217	24	11	has	have	AUX
gp-217	24	12	demonstrated	demonstrate	VERB
gp-217	24	13	that	that	SCONJ
gp-217	24	14	these	these	DET
gp-217	24	15	two	two	NUM
gp-217	24	16	elements	element	NOUN
gp-217	24	17	are	be	AUX
gp-217	24	18	crucial	crucial	ADJ
gp-217	24	19	for	for	ADP
gp-217	24	20	enhancing	enhance	VERB
gp-217	24	21	stakeholder	stakeholder	NOUN
gp-217	24	22	trust	trust	NOUN
gp-217	24	23	and	and	CCONJ
gp-217	24	24	supporting	support	VERB
gp-217	24	25	institutional	institutional	ADJ
gp-217	24	26	reputation	reputation	NOUN
gp-217	24	27	(	(	PUNCT
gp-217	24	28	fitriani	fitriani	PROPN
gp-217	24	29	lita	lita	PROPN
gp-217	24	30	&	&	CCONJ
gp-217	24	31	absor	absor	PROPN
gp-217	24	32	,	,	PUNCT
gp-217	24	33	2020	2020	NUM
gp-217	24	34	;	;	PUNCT
gp-217	24	35	sapartiningsih	sapartiningsih	PROPN
gp-217	24	36	&	&	CCONJ
gp-217	24	37	krisanto	krisanto	PROPN
gp-217	24	38	,	,	PUNCT
gp-217	24	39	2018	2018	NUM
gp-217	24	40	)	)	PUNCT
gp-217	24	41	.	.	PUNCT
gp-217	25	1	previous	previous	ADJ
gp-217	25	2	studies	study	NOUN
gp-217	25	3	,	,	PUNCT
gp-217	25	4	such	such	ADJ
gp-217	25	5	as	as	ADP
gp-217	25	6	those	those	PRON
gp-217	25	7	by	by	ADP
gp-217	25	8	(	(	PUNCT
gp-217	25	9	afryansyah	afryansyah	NOUN
gp-217	25	10	&	&	CCONJ
gp-217	25	11	haryanto	haryanto	NOUN
gp-217	25	12	,	,	PUNCT
gp-217	25	13	2013	2013	NUM
gp-217	25	14	;	;	PUNCT
gp-217	25	15	dewi	dewi	PROPN
gp-217	25	16	&	&	CCONJ
gp-217	25	17	gayatri	gayatri	PROPN
gp-217	25	18	,	,	PUNCT
gp-217	25	19	2019	2019	NUM
gp-217	25	20	;	;	PUNCT
gp-217	25	21	fitriani	fitriani	PROPN
gp-217	25	22	lita	lita	PROPN
gp-217	25	23	&	&	CCONJ
gp-217	25	24	absor	absor	PROPN
gp-217	25	25	,	,	PUNCT
gp-217	25	26	2020	2020	NUM
gp-217	25	27	)	)	PUNCT
gp-217	25	28	,	,	PUNCT
gp-217	25	29	underline	underline	VERB
gp-217	25	30	that	that	SCONJ
gp-217	25	31	financial	financial	ADJ
gp-217	25	32	transparency	transparency	NOUN
gp-217	25	33	contributes	contribute	VERB
gp-217	25	34	to	to	ADP
gp-217	25	35	investment	investment	NOUN
gp-217	25	36	attractiveness	attractiveness	NOUN
gp-217	25	37	,	,	PUNCT
gp-217	25	38	while	while	SCONJ
gp-217	25	39	high	high	ADJ
gp-217	25	40	accountability	accountability	NOUN
gp-217	25	41	is	be	AUX
gp-217	25	42	related	relate	VERB
gp-217	25	43	to	to	ADP
gp-217	25	44	improved	improve	VERB
gp-217	25	45	academic	academic	ADJ
gp-217	25	46	and	and	CCONJ
gp-217	25	47	research	research	NOUN
gp-217	25	48	performance	performance	NOUN
gp-217	25	49	(	(	PUNCT
gp-217	25	50	sari	sari	NOUN
gp-217	25	51	et	et	PROPN
gp-217	25	52	al	al	PROPN
gp-217	25	53	.	.	PROPN
gp-217	25	54	,	,	PUNCT
gp-217	25	55	2017	2017	NUM
gp-217	25	56	;	;	PUNCT
gp-217	25	57	yongming	yongming	PROPN
gp-217	25	58	&	&	CCONJ
gp-217	25	59	sun	sun	PROPN
gp-217	25	60	,	,	PUNCT
gp-217	25	61	2017	2017	NUM
gp-217	25	62	)	)	PUNCT
gp-217	25	63	.	.	PUNCT
gp-217	26	1	in	in	ADP
gp-217	26	2	indonesia	indonesia	PROPN
gp-217	26	3	,	,	PUNCT
gp-217	26	4	despite	despite	SCONJ
gp-217	26	5	government	government	NOUN
gp-217	26	6	efforts	effort	NOUN
gp-217	26	7	to	to	PART
gp-217	26	8	encourage	encourage	VERB
gp-217	26	9	good	good	ADJ
gp-217	26	10	management	management	NOUN
gp-217	26	11	practices	practice	NOUN
gp-217	26	12	,	,	PUNCT
gp-217	26	13	specific	specific	ADJ
gp-217	26	14	research	research	NOUN
gp-217	26	15	on	on	ADP
gp-217	26	16	financial	financial	ADJ
gp-217	26	17	transparency	transparency	NOUN
gp-217	26	18	and	and	CCONJ
gp-217	26	19	accountability	accountability	NOUN
gp-217	26	20	in	in	ADP
gp-217	26	21	universities	university	NOUN
gp-217	26	22	,	,	PUNCT
gp-217	26	23	including	include	VERB
gp-217	26	24	universitas	universita	NOUN
gp-217	26	25	negeri	negeri	PROPN
gp-217	26	26	semarang	semarang	PROPN
gp-217	26	27	(	(	PUNCT
gp-217	26	28	unnes	unne	NOUN
gp-217	26	29	)	)	PUNCT
gp-217	26	30	,	,	PUNCT
gp-217	26	31	is	be	AUX
gp-217	26	32	limited	limited	ADJ
gp-217	26	33	.	.	PUNCT
gp-217	27	1	in	in	ADP
gp-217	27	2	the	the	DET
gp-217	27	3	context	context	NOUN
gp-217	27	4	of	of	ADP
gp-217	27	5	the	the	DET
gp-217	27	6	transformation	transformation	NOUN
gp-217	27	7	toward	toward	ADP
gp-217	27	8	industry	industry	NOUN
gp-217	27	9	5.0	5.0	NUM
gp-217	27	10	,	,	PUNCT
gp-217	27	11	where	where	SCONJ
gp-217	27	12	technology	technology	NOUN
gp-217	27	13	integration	integration	NOUN
gp-217	27	14	is	be	AUX
gp-217	27	15	key	key	ADJ
gp-217	27	16	,	,	PUNCT
gp-217	27	17	unnes	unne	NOUN
gp-217	27	18	has	have	VERB
gp-217	27	19	an	an	DET
gp-217	27	20	opportunity	opportunity	NOUN
gp-217	27	21	to	to	PART
gp-217	27	22	lead	lead	VERB
gp-217	27	23	by	by	ADP
gp-217	27	24	implementing	implement	VERB
gp-217	27	25	better	well	ADJ
gp-217	27	26	transparency	transparency	NOUN
gp-217	27	27	and	and	CCONJ
gp-217	27	28	accountability	accountability	NOUN
gp-217	27	29	practices	practice	NOUN
gp-217	27	30	,	,	PUNCT
gp-217	27	31	thus	thus	ADV
gp-217	27	32	supporting	support	VERB
gp-217	27	33	the	the	DET
gp-217	27	34	achievement	achievement	NOUN
gp-217	27	35	of	of	ADP
gp-217	27	36	the	the	DET
gp-217	27	37	institution	institution	NOUN
gp-217	27	38	's	's	PART
gp-217	27	39	vision	vision	NOUN
gp-217	27	40	and	and	CCONJ
gp-217	27	41	mission	mission	NOUN
gp-217	27	42	in	in	ADP
gp-217	27	43	an	an	DET
gp-217	27	44	increasingly	increasingly	ADV
gp-217	27	45	digital	digital	ADJ
gp-217	27	46	era	era	NOUN
gp-217	27	47	.	.	PUNCT
gp-217	28	1	the	the	DET
gp-217	28	2	problem	problem	NOUN
gp-217	28	3	-	-	PUNCT
gp-217	28	4	solving	solve	VERB
gp-217	28	5	approach	approach	NOUN
gp-217	28	6	in	in	ADP
gp-217	28	7	this	this	DET
gp-217	28	8	study	study	NOUN
gp-217	28	9	begins	begin	VERB
gp-217	28	10	with	with	ADP
gp-217	28	11	identifying	identify	VERB
gp-217	28	12	financial	financial	ADJ
gp-217	28	13	transparency	transparency	NOUN
gp-217	28	14	and	and	CCONJ
gp-217	28	15	accountability	accountability	NOUN
gp-217	28	16	issues	issue	NOUN
gp-217	28	17	at	at	ADP
gp-217	28	18	unnes	unne	NOUN
gp-217	28	19	,	,	PUNCT
gp-217	28	20	followed	follow	VERB
gp-217	28	21	by	by	ADP
gp-217	28	22	the	the	DET
gp-217	28	23	development	development	NOUN
gp-217	28	24	of	of	ADP
gp-217	28	25	strategic	strategic	ADJ
gp-217	28	26	recommendations	recommendation	NOUN
gp-217	28	27	to	to	PART
gp-217	28	28	improve	improve	VERB
gp-217	28	29	these	these	DET
gp-217	28	30	practices	practice	NOUN
gp-217	28	31	(	(	PUNCT
gp-217	28	32	atiningsih	atiningsih	PROPN
gp-217	28	33	&	&	CCONJ
gp-217	28	34	ningtyas	ningtyas	PROPN
gp-217	28	35	,	,	PUNCT
gp-217	28	36	2019	2019	NUM
gp-217	28	37	;	;	PUNCT
gp-217	28	38	budiana	budiana	PROPN
gp-217	28	39	et	et	PROPN
gp-217	28	40	al	al	PROPN
gp-217	28	41	.	.	PROPN
gp-217	28	42	,	,	PUNCT
gp-217	28	43	2019	2019	NUM
gp-217	28	44	;	;	PUNCT
gp-217	28	45	rane	rane	PROPN
gp-217	28	46	et	et	PROPN
gp-217	28	47	al	al	PROPN
gp-217	28	48	.	.	PROPN
gp-217	28	49	,	,	PUNCT
gp-217	28	50	2023	2023	NUM
gp-217	28	51	)	)	PUNCT
gp-217	28	52	.	.	PUNCT
gp-217	29	1	the	the	DET
gp-217	29	2	urgency	urgency	NOUN
gp-217	29	3	of	of	ADP
gp-217	29	4	this	this	DET
gp-217	29	5	research	research	NOUN
gp-217	29	6	lies	lie	VERB
gp-217	29	7	in	in	ADP
gp-217	29	8	the	the	DET
gp-217	29	9	fact	fact	NOUN
gp-217	29	10	that	that	SCONJ
gp-217	29	11	the	the	DET
gp-217	29	12	implementation	implementation	NOUN
gp-217	29	13	of	of	ADP
gp-217	29	14	financial	financial	ADJ
gp-217	29	15	transparency	transparency	NOUN
gp-217	29	16	and	and	CCONJ
gp-217	29	17	accountability	accountability	NOUN
gp-217	29	18	is	be	AUX
gp-217	29	19	not	not	PART
gp-217	29	20	only	only	ADV
gp-217	29	21	important	important	ADJ
gp-217	29	22	to	to	PART
gp-217	29	23	fulfill	fulfill	VERB
gp-217	29	24	legal	legal	ADJ
gp-217	29	25	and	and	CCONJ
gp-217	29	26	regulatory	regulatory	ADJ
gp-217	29	27	obligations	obligation	NOUN
gp-217	29	28	but	but	CCONJ
gp-217	29	29	also	also	ADV
gp-217	29	30	to	to	PART
gp-217	29	31	support	support	VERB
gp-217	29	32	the	the	DET
gp-217	29	33	achievement	achievement	NOUN
gp-217	29	34	of	of	ADP
gp-217	29	35	the	the	DET
gp-217	29	36	university	university	NOUN
gp-217	29	37	's	's	PART
gp-217	29	38	vision	vision	NOUN
gp-217	29	39	and	and	CCONJ
gp-217	29	40	mission	mission	NOUN
gp-217	29	41	in	in	ADP
gp-217	29	42	creating	create	VERB
gp-217	29	43	graduates	graduate	NOUN
gp-217	29	44	who	who	PRON
gp-217	29	45	are	be	AUX
gp-217	29	46	ready	ready	ADJ
gp-217	29	47	to	to	PART
gp-217	29	48	compete	compete	VERB
gp-217	29	49	in	in	ADP
gp-217	29	50	the	the	DET
gp-217	29	51	digital	digital	ADJ
gp-217	29	52	era	era	NOUN
gp-217	29	53	.	.	PUNCT
gp-217	30	1	with	with	ADP
gp-217	30	2	good	good	ADJ
gp-217	30	3	financial	financial	ADJ
gp-217	30	4	management	management	NOUN
gp-217	30	5	,	,	PUNCT
gp-217	30	6	universities	university	NOUN
gp-217	30	7	can	can	AUX
gp-217	30	8	more	more	ADV
gp-217	30	9	effectively	effectively	ADV
gp-217	30	10	allocate	allocate	VERB
gp-217	30	11	resources	resource	NOUN
gp-217	30	12	for	for	ADP
gp-217	30	13	research	research	NOUN
gp-217	30	14	,	,	PUNCT
gp-217	30	15	program	program	NOUN
gp-217	30	16	development	development	NOUN
gp-217	30	17	,	,	PUNCT
gp-217	30	18	and	and	CCONJ
gp-217	30	19	facility	facility	NOUN
gp-217	30	20	improvement	improvement	NOUN
gp-217	30	21	—	—	PUNCT
gp-217	30	22	key	key	ADJ
gp-217	30	23	elements	element	NOUN
gp-217	30	24	in	in	ADP
gp-217	30	25	producing	produce	VERB
gp-217	30	26	quality	quality	NOUN
gp-217	30	27	graduates	graduate	NOUN
gp-217	30	28	.	.	PUNCT
gp-217	31	1	the	the	DET
gp-217	31	2	purpose	purpose	NOUN
gp-217	31	3	of	of	ADP
gp-217	31	4	this	this	DET
gp-217	31	5	study	study	NOUN
gp-217	31	6	is	be	AUX
gp-217	31	7	to	to	PART
gp-217	31	8	analyze	analyze	VERB
gp-217	31	9	the	the	DET
gp-217	31	10	current	current	ADJ
gp-217	31	11	condition	condition	NOUN
gp-217	31	12	of	of	ADP
gp-217	31	13	unnes	unne	NOUN
gp-217	31	14	's	's	PART
gp-217	31	15	financial	financial	ADJ
gp-217	31	16	transparency	transparency	NOUN
gp-217	31	17	and	and	CCONJ
gp-217	31	18	accountability	accountability	NOUN
gp-217	31	19	and	and	CCONJ
gp-217	31	20	to	to	PART
gp-217	31	21	analyze	analyze	VERB
gp-217	31	22	the	the	DET
gp-217	31	23	policy	policy	NOUN
gp-217	31	24	priorities	priority	NOUN
gp-217	31	25	and	and	CCONJ
gp-217	31	26	development	development	NOUN
gp-217	31	27	of	of	ADP
gp-217	31	28	financial	financial	ADJ
gp-217	31	29	system	system	NOUN
gp-217	31	30	transparency	transparency	NOUN
gp-217	31	31	and	and	CCONJ
gp-217	31	32	accountability	accountability	NOUN
gp-217	31	33	towards	towards	ADP
gp-217	31	34	industry	industry	NOUN
gp-217	31	35	5.0	5.0	NUM
gp-217	31	36	(	(	PUNCT
gp-217	31	37	efunniyi	efunniyi	NOUN
gp-217	31	38	et	et	PROPN
gp-217	31	39	al	al	PROPN
gp-217	31	40	.	.	PROPN
gp-217	31	41	,	,	PUNCT
gp-217	31	42	2024	2024	NUM
gp-217	31	43	;	;	PUNCT
gp-217	31	44	irnanta	irnanta	PROPN
gp-217	31	45	&	&	CCONJ
gp-217	31	46	putri	putri	ADJ
gp-217	31	47	,	,	PUNCT
gp-217	31	48	2021	2021	NUM
gp-217	31	49	;	;	PUNCT
gp-217	31	50	kashyap	kashyap	PROPN
gp-217	31	51	&	&	CCONJ
gp-217	31	52	iveroth	iveroth	PROPN
gp-217	31	53	,	,	PUNCT
gp-217	31	54	2021	2021	NUM
gp-217	31	55	)	)	PUNCT
gp-217	31	56	.	.	PUNCT
gp-217	32	1	previous	previous	ADJ
gp-217	32	2	research	research	NOUN
gp-217	32	3	on	on	ADP
gp-217	32	4	financial	financial	ADJ
gp-217	32	5	transparency	transparency	NOUN
gp-217	32	6	and	and	CCONJ
gp-217	32	7	accountability	accountability	NOUN
gp-217	32	8	in	in	ADP
gp-217	32	9	universities	university	NOUN
gp-217	32	10	,	,	PUNCT
gp-217	32	11	such	such	ADJ
gp-217	32	12	as	as	ADP
gp-217	32	13	those	those	PRON
gp-217	32	14	by	by	ADP
gp-217	32	15	kanter	kanter	PROPN
gp-217	32	16	&	&	CCONJ
gp-217	32	17	tucker	tucker	PROPN
gp-217	32	18	(	(	PUNCT
gp-217	32	19	2020	2020	NUM
gp-217	32	20	)	)	PUNCT
gp-217	32	21	and	and	CCONJ
gp-217	32	22	bachri	bachri	PROPN
gp-217	32	23	et	et	PROPN
gp-217	32	24	al	al	PROPN
gp-217	32	25	.	.	PROPN
gp-217	32	26	(	(	PUNCT
gp-217	32	27	2019	2019	NUM
gp-217	32	28	)	)	PUNCT
gp-217	32	29	,	,	PUNCT
gp-217	32	30	has	have	AUX
gp-217	32	31	predominantly	predominantly	ADV
gp-217	32	32	focused	focus	VERB
gp-217	32	33	on	on	ADP
gp-217	32	34	general	general	ADJ
gp-217	32	35	financial	financial	ADJ
gp-217	32	36	practices	practice	NOUN
gp-217	32	37	in	in	ADP
gp-217	32	38	higher	high	ADJ
gp-217	32	39	education	education	NOUN
gp-217	32	40	institutions	institution	NOUN
gp-217	32	41	,	,	PUNCT
gp-217	32	42	primarily	primarily	ADV
gp-217	32	43	addressing	address	VERB
gp-217	32	44	the	the	DET
gp-217	32	45	importance	importance	NOUN
gp-217	32	46	of	of	ADP
gp-217	32	47	transparency	transparency	NOUN
gp-217	32	48	for	for	ADP
gp-217	32	49	stakeholder	stakeholder	NOUN
gp-217	32	50	trust	trust	NOUN
gp-217	32	51	and	and	CCONJ
gp-217	32	52	its	its	PRON
gp-217	32	53	role	role	NOUN
gp-217	32	54	in	in	ADP
gp-217	32	55	improving	improve	VERB
gp-217	32	56	institutional	institutional	ADJ
gp-217	32	57	credibility	credibility	NOUN
gp-217	32	58	.	.	PUNCT
gp-217	33	1	kanter	kanter	PROPN
gp-217	33	2	&	&	CCONJ
gp-217	33	3	tucker	tucker	PROPN
gp-217	33	4	(	(	PUNCT
gp-217	33	5	2020	2020	NUM
gp-217	33	6	)	)	PUNCT
gp-217	33	7	highlighted	highlight	VERB
gp-217	33	8	that	that	SCONJ
gp-217	33	9	effective	effective	ADJ
gp-217	33	10	transparency	transparency	NOUN
gp-217	33	11	practices	practice	NOUN
gp-217	33	12	can	can	AUX
gp-217	33	13	enhance	enhance	VERB
gp-217	33	14	accountability	accountability	NOUN
gp-217	33	15	,	,	PUNCT
gp-217	33	16	thus	thus	ADV
gp-217	33	17	american	american	ADJ
gp-217	33	18	journal	journal	PROPN
gp-217	33	19	of	of	ADP
gp-217	33	20	economic	economic	ADJ
gp-217	33	21	and	and	CCONJ
gp-217	33	22	management	management	NOUN
gp-217	33	23	business	business	NOUN
gp-217	33	24	vol	vol	NOUN
gp-217	33	25	.	.	PROPN
gp-217	34	1	4	4	NUM
gp-217	34	2	no	no	NOUN
gp-217	34	3	.	.	NOUN
gp-217	35	1	6	6	NUM
gp-217	35	2	june	june	PROPN
gp-217	35	3	2025	2025	NUM
gp-217	35	4	831	831	NUM
gp-217	35	5	promoting	promote	VERB
gp-217	35	6	organizational	organizational	ADJ
gp-217	35	7	integrity	integrity	NOUN
gp-217	35	8	and	and	CCONJ
gp-217	35	9	trust	trust	NOUN
gp-217	35	10	among	among	ADP
gp-217	35	11	stakeholders	stakeholder	NOUN
gp-217	35	12	.	.	PUNCT
gp-217	36	1	however	however	ADV
gp-217	36	2	,	,	PUNCT
gp-217	36	3	their	their	PRON
gp-217	36	4	study	study	NOUN
gp-217	36	5	did	do	AUX
gp-217	36	6	not	not	PART
gp-217	36	7	specifically	specifically	ADV
gp-217	36	8	address	address	VERB
gp-217	36	9	how	how	SCONJ
gp-217	36	10	technological	technological	ADJ
gp-217	36	11	integration	integration	NOUN
gp-217	36	12	,	,	PUNCT
gp-217	36	13	such	such	ADJ
gp-217	36	14	as	as	ADP
gp-217	36	15	that	that	PRON
gp-217	36	16	proposed	propose	VERB
gp-217	36	17	in	in	ADP
gp-217	36	18	industry	industry	NOUN
gp-217	36	19	5.0	5.0	NUM
gp-217	36	20	,	,	PUNCT
gp-217	36	21	could	could	AUX
gp-217	36	22	affect	affect	VERB
gp-217	36	23	the	the	DET
gp-217	36	24	management	management	NOUN
gp-217	36	25	of	of	ADP
gp-217	36	26	financial	financial	ADJ
gp-217	36	27	transparency	transparency	NOUN
gp-217	36	28	in	in	ADP
gp-217	36	29	universities	university	NOUN
gp-217	36	30	.	.	PUNCT
gp-217	37	1	similarly	similarly	ADV
gp-217	37	2	,	,	PUNCT
gp-217	37	3	bachri	bachri	PROPN
gp-217	37	4	et	et	PROPN
gp-217	37	5	al	al	PROPN
gp-217	37	6	.	.	PROPN
gp-217	38	1	(	(	PUNCT
gp-217	38	2	2019	2019	NUM
gp-217	38	3	)	)	PUNCT
gp-217	38	4	explored	explore	VERB
gp-217	38	5	financial	financial	ADJ
gp-217	38	6	governance	governance	NOUN
gp-217	38	7	models	model	NOUN
gp-217	38	8	in	in	ADP
gp-217	38	9	universities	university	NOUN
gp-217	38	10	but	but	CCONJ
gp-217	38	11	did	do	AUX
gp-217	38	12	not	not	PART
gp-217	38	13	emphasize	emphasize	VERB
gp-217	38	14	the	the	DET
gp-217	38	15	unique	unique	ADJ
gp-217	38	16	challenges	challenge	NOUN
gp-217	38	17	posed	pose	VERB
gp-217	38	18	by	by	ADP
gp-217	38	19	industry	industry	NOUN
gp-217	38	20	5.0	5.0	NUM
gp-217	38	21	or	or	CCONJ
gp-217	38	22	the	the	DET
gp-217	38	23	specific	specific	ADJ
gp-217	38	24	case	case	NOUN
gp-217	38	25	of	of	ADP
gp-217	38	26	universitas	universita	NOUN
gp-217	38	27	negeri	negeri	PROPN
gp-217	38	28	semarang	semarang	PROPN
gp-217	38	29	(	(	PUNCT
gp-217	38	30	unnes	unne	NOUN
gp-217	38	31	)	)	PUNCT
gp-217	38	32	.	.	PUNCT
gp-217	39	1	these	these	DET
gp-217	39	2	gaps	gap	NOUN
gp-217	39	3	create	create	VERB
gp-217	39	4	a	a	DET
gp-217	39	5	need	need	NOUN
gp-217	39	6	for	for	ADP
gp-217	39	7	more	more	ADJ
gp-217	39	8	context	context	NOUN
gp-217	39	9	-	-	PUNCT
gp-217	39	10	specific	specific	ADJ
gp-217	39	11	studies	study	NOUN
gp-217	39	12	that	that	PRON
gp-217	39	13	consider	consider	VERB
gp-217	39	14	the	the	DET
gp-217	39	15	impact	impact	NOUN
gp-217	39	16	of	of	ADP
gp-217	39	17	digitalization	digitalization	NOUN
gp-217	39	18	and	and	CCONJ
gp-217	39	19	technological	technological	ADJ
gp-217	39	20	advancements	advancement	NOUN
gp-217	39	21	on	on	ADP
gp-217	39	22	financial	financial	ADJ
gp-217	39	23	transparency	transparency	NOUN
gp-217	39	24	and	and	CCONJ
gp-217	39	25	accountability	accountability	NOUN
gp-217	39	26	in	in	ADP
gp-217	39	27	universities	university	NOUN
gp-217	39	28	.	.	PUNCT
gp-217	40	1	this	this	DET
gp-217	40	2	study	study	NOUN
gp-217	40	3	aims	aim	VERB
gp-217	40	4	to	to	PART
gp-217	40	5	analyze	analyze	VERB
gp-217	40	6	the	the	DET
gp-217	40	7	current	current	ADJ
gp-217	40	8	state	state	NOUN
gp-217	40	9	of	of	ADP
gp-217	40	10	financial	financial	ADJ
gp-217	40	11	transparency	transparency	NOUN
gp-217	40	12	and	and	CCONJ
gp-217	40	13	accountability	accountability	NOUN
gp-217	40	14	at	at	ADP
gp-217	40	15	unnes	unne	NOUN
gp-217	40	16	and	and	CCONJ
gp-217	40	17	to	to	PART
gp-217	40	18	develop	develop	VERB
gp-217	40	19	strategic	strategic	ADJ
gp-217	40	20	recommendations	recommendation	NOUN
gp-217	40	21	to	to	PART
gp-217	40	22	enhance	enhance	VERB
gp-217	40	23	these	these	DET
gp-217	40	24	practices	practice	NOUN
gp-217	40	25	towards	towards	ADP
gp-217	40	26	achieving	achieve	VERB
gp-217	40	27	industry	industry	NOUN
gp-217	40	28	5.0	5.0	NUM
gp-217	40	29	standards	standard	NOUN
gp-217	40	30	.	.	PUNCT
gp-217	41	1	the	the	DET
gp-217	41	2	research	research	NOUN
gp-217	41	3	seeks	seek	VERB
gp-217	41	4	to	to	PART
gp-217	41	5	contribute	contribute	VERB
gp-217	41	6	to	to	ADP
gp-217	41	7	the	the	DET
gp-217	41	8	academic	academic	ADJ
gp-217	41	9	understanding	understanding	NOUN
gp-217	41	10	of	of	ADP
gp-217	41	11	the	the	DET
gp-217	41	12	intersection	intersection	NOUN
gp-217	41	13	between	between	ADP
gp-217	41	14	financial	financial	ADJ
gp-217	41	15	governance	governance	NOUN
gp-217	41	16	and	and	CCONJ
gp-217	41	17	technological	technological	ADJ
gp-217	41	18	advancements	advancement	NOUN
gp-217	41	19	,	,	PUNCT
gp-217	41	20	particularly	particularly	ADV
gp-217	41	21	in	in	ADP
gp-217	41	22	the	the	DET
gp-217	41	23	context	context	NOUN
gp-217	41	24	of	of	ADP
gp-217	41	25	higher	high	ADJ
gp-217	41	26	education	education	NOUN
gp-217	41	27	institutions	institution	NOUN
gp-217	41	28	.	.	PUNCT
gp-217	42	1	the	the	DET
gp-217	42	2	study	study	NOUN
gp-217	42	3	’s	’s	PART
gp-217	42	4	findings	finding	NOUN
gp-217	42	5	will	will	AUX
gp-217	42	6	provide	provide	VERB
gp-217	42	7	actionable	actionable	ADJ
gp-217	42	8	recommendations	recommendation	NOUN
gp-217	42	9	that	that	PRON
gp-217	42	10	can	can	AUX
gp-217	42	11	improve	improve	VERB
gp-217	42	12	financial	financial	ADJ
gp-217	42	13	practices	practice	NOUN
gp-217	42	14	,	,	PUNCT
gp-217	42	15	thus	thus	ADV
gp-217	42	16	supporting	support	VERB
gp-217	42	17	the	the	DET
gp-217	42	18	university	university	NOUN
gp-217	42	19	’s	’s	PART
gp-217	42	20	vision	vision	NOUN
gp-217	42	21	of	of	ADP
gp-217	42	22	becoming	become	VERB
gp-217	42	23	a	a	DET
gp-217	42	24	leader	leader	NOUN
gp-217	42	25	in	in	ADP
gp-217	42	26	producing	produce	VERB
gp-217	42	27	graduates	graduate	NOUN
gp-217	42	28	who	who	PRON
gp-217	42	29	are	be	AUX
gp-217	42	30	prepared	prepared	ADJ
gp-217	42	31	for	for	ADP
gp-217	42	32	the	the	DET
gp-217	42	33	challenges	challenge	NOUN
gp-217	42	34	of	of	ADP
gp-217	42	35	the	the	DET
gp-217	42	36	digital	digital	ADJ
gp-217	42	37	era	era	NOUN
gp-217	42	38	.	.	PUNCT
gp-217	43	1	this	this	DET
gp-217	43	2	research	research	NOUN
gp-217	43	3	will	will	AUX
gp-217	43	4	benefit	benefit	VERB
gp-217	43	5	both	both	CCONJ
gp-217	43	6	academic	academic	ADJ
gp-217	43	7	and	and	CCONJ
gp-217	43	8	practical	practical	ADJ
gp-217	43	9	spheres	sphere	NOUN
gp-217	43	10	,	,	PUNCT
gp-217	43	11	offering	offer	VERB
gp-217	43	12	insights	insight	NOUN
gp-217	43	13	into	into	ADP
gp-217	43	14	how	how	SCONJ
gp-217	43	15	financial	financial	ADJ
gp-217	43	16	transparency	transparency	NOUN
gp-217	43	17	and	and	CCONJ
gp-217	43	18	accountability	accountability	NOUN
gp-217	43	19	can	can	AUX
gp-217	43	20	be	be	AUX
gp-217	43	21	integrated	integrate	VERB
gp-217	43	22	with	with	ADP
gp-217	43	23	technological	technological	ADJ
gp-217	43	24	innovations	innovation	NOUN
gp-217	43	25	to	to	PART
gp-217	43	26	improve	improve	VERB
gp-217	43	27	university	university	NOUN
gp-217	43	28	performance	performance	NOUN
gp-217	43	29	and	and	CCONJ
gp-217	43	30	foster	foster	VERB
gp-217	43	31	greater	great	ADJ
gp-217	43	32	stakeholder	stakeholder	NOUN
gp-217	43	33	trust	trust	PROPN
gp-217	43	34	.	.	PUNCT
gp-217	44	1	research	research	NOUN
gp-217	44	2	methods	method	NOUN
gp-217	44	3	this	this	DET
gp-217	44	4	type	type	NOUN
gp-217	44	5	of	of	ADP
gp-217	44	6	research	research	NOUN
gp-217	44	7	is	be	AUX
gp-217	44	8	descriptive	descriptive	ADJ
gp-217	44	9	research	research	NOUN
gp-217	44	10	with	with	ADP
gp-217	44	11	a	a	DET
gp-217	44	12	quantitative	quantitative	ADJ
gp-217	44	13	approach	approach	NOUN
gp-217	44	14	.	.	PUNCT
gp-217	45	1	the	the	DET
gp-217	45	2	data	datum	NOUN
gp-217	45	3	used	use	VERB
gp-217	45	4	in	in	ADP
gp-217	45	5	this	this	DET
gp-217	45	6	research	research	NOUN
gp-217	45	7	are	be	AUX
gp-217	45	8	primary	primary	ADJ
gp-217	45	9	data	datum	NOUN
gp-217	45	10	obtained	obtain	VERB
gp-217	45	11	from	from	ADP
gp-217	45	12	respondents	respondent	NOUN
gp-217	45	13	and	and	CCONJ
gp-217	45	14	key	key	ADJ
gp-217	45	15	person	person	NOUN
gp-217	45	16	information	information	NOUN
gp-217	45	17	.	.	PUNCT
gp-217	46	1	the	the	DET
gp-217	46	2	sampling	sample	VERB
gp-217	46	3	technique	technique	NOUN
gp-217	46	4	in	in	ADP
gp-217	46	5	this	this	DET
gp-217	46	6	research	research	NOUN
gp-217	46	7	is	be	AUX
gp-217	46	8	non	non	ADJ
gp-217	46	9	-	-	ADJ
gp-217	46	10	probability	probability	ADJ
gp-217	46	11	sampling	sampling	NOUN
gp-217	46	12	with	with	ADP
gp-217	46	13	a	a	DET
gp-217	46	14	purposive	purposive	ADJ
gp-217	46	15	sampling	sampling	NOUN
gp-217	46	16	technique	technique	NOUN
gp-217	46	17	.	.	PUNCT
gp-217	47	1	in	in	ADP
gp-217	47	2	accordance	accordance	NOUN
gp-217	47	3	with	with	ADP
gp-217	47	4	the	the	DET
gp-217	47	5	research	research	NOUN
gp-217	47	6	objectives	objective	NOUN
gp-217	47	7	,	,	PUNCT
gp-217	47	8	the	the	DET
gp-217	47	9	respondents	respondent	NOUN
gp-217	47	10	in	in	ADP
gp-217	47	11	this	this	DET
gp-217	47	12	study	study	NOUN
gp-217	47	13	were	be	AUX
gp-217	47	14	students	student	NOUN
gp-217	47	15	,	,	PUNCT
gp-217	47	16	lecturers	lecturer	NOUN
gp-217	47	17	,	,	PUNCT
gp-217	47	18	and	and	CCONJ
gp-217	47	19	staff	staff	NOUN
gp-217	47	20	of	of	ADP
gp-217	47	21	unnes	unne	NOUN
gp-217	47	22	.	.	PUNCT
gp-217	48	1	data	datum	NOUN
gp-217	48	2	collection	collection	NOUN
gp-217	48	3	techniques	technique	NOUN
gp-217	48	4	were	be	AUX
gp-217	48	5	conducted	conduct	VERB
gp-217	48	6	through	through	ADP
gp-217	48	7	questionnaires	questionnaire	NOUN
gp-217	48	8	,	,	PUNCT
gp-217	48	9	in	in	ADP
gp-217	48	10	-	-	PUNCT
gp-217	48	11	depth	depth	NOUN
gp-217	48	12	interviews	interview	NOUN
gp-217	48	13	,	,	PUNCT
gp-217	48	14	and	and	CCONJ
gp-217	48	15	focus	focus	VERB
gp-217	48	16	group	group	NOUN
gp-217	48	17	discussions	discussion	NOUN
gp-217	48	18	.	.	PUNCT
gp-217	49	1	to	to	PART
gp-217	49	2	answer	answer	VERB
gp-217	49	3	the	the	DET
gp-217	49	4	first	first	ADJ
gp-217	49	5	objective	objective	NOUN
gp-217	49	6	,	,	PUNCT
gp-217	49	7	the	the	DET
gp-217	49	8	analytical	analytical	ADJ
gp-217	49	9	tool	tool	NOUN
gp-217	49	10	used	use	VERB
gp-217	49	11	is	be	AUX
gp-217	49	12	descriptive	descriptive	ADJ
gp-217	49	13	qualitative	qualitative	ADJ
gp-217	49	14	analysis	analysis	NOUN
gp-217	49	15	,	,	PUNCT
gp-217	49	16	and	and	CCONJ
gp-217	49	17	to	to	PART
gp-217	49	18	answer	answer	VERB
gp-217	49	19	the	the	DET
gp-217	49	20	second	second	ADJ
gp-217	49	21	objective	objective	NOUN
gp-217	49	22	,	,	PUNCT
gp-217	49	23	the	the	DET
gp-217	49	24	analytical	analytical	ADJ
gp-217	49	25	hierarchy	hierarchy	NOUN
gp-217	49	26	process	process	NOUN
gp-217	49	27	(	(	PUNCT
gp-217	49	28	ahp	ahp	NOUN
gp-217	49	29	)	)	PUNCT
gp-217	49	30	is	be	AUX
gp-217	49	31	employed	employ	VERB
gp-217	49	32	.	.	PUNCT
gp-217	50	1	the	the	DET
gp-217	50	2	ahp	ahp	NOUN
gp-217	50	3	method	method	NOUN
gp-217	50	4	can	can	AUX
gp-217	50	5	help	help	VERB
gp-217	50	6	set	set	VERB
gp-217	50	7	priorities	priority	NOUN
gp-217	50	8	and	and	CCONJ
gp-217	50	9	goals	goal	NOUN
gp-217	50	10	from	from	ADP
gp-217	50	11	various	various	ADJ
gp-217	50	12	options	option	NOUN
gp-217	50	13	using	use	VERB
gp-217	50	14	several	several	ADJ
gp-217	50	15	criteria	criterion	NOUN
gp-217	50	16	.	.	PUNCT
gp-217	51	1	through	through	ADP
gp-217	51	2	the	the	DET
gp-217	51	3	analytical	analytical	ADJ
gp-217	51	4	hierarchy	hierarchy	NOUN
gp-217	51	5	process	process	NOUN
gp-217	51	6	(	(	PUNCT
gp-217	51	7	ahp	ahp	NOUN
gp-217	51	8	)	)	PUNCT
gp-217	51	9	method	method	NOUN
gp-217	51	10	,	,	PUNCT
gp-217	51	11	several	several	ADJ
gp-217	51	12	strategies	strategy	NOUN
gp-217	51	13	will	will	AUX
gp-217	51	14	be	be	AUX
gp-217	51	15	produced	produce	VERB
gp-217	51	16	that	that	PRON
gp-217	51	17	can	can	AUX
gp-217	51	18	be	be	AUX
gp-217	51	19	used	use	VERB
gp-217	51	20	to	to	PART
gp-217	51	21	strategize	strategize	VERB
gp-217	51	22	policies	policy	NOUN
gp-217	51	23	and	and	CCONJ
gp-217	51	24	develop	develop	VERB
gp-217	51	25	the	the	DET
gp-217	51	26	transparency	transparency	NOUN
gp-217	51	27	and	and	CCONJ
gp-217	51	28	accountability	accountability	NOUN
gp-217	51	29	of	of	ADP
gp-217	51	30	the	the	DET
gp-217	51	31	financial	financial	ADJ
gp-217	51	32	system	system	NOUN
gp-217	51	33	towards	towards	ADP
gp-217	51	34	industry	industry	NOUN
gp-217	51	35	5.0	5.0	NUM
gp-217	51	36	at	at	ADP
gp-217	51	37	unnes	unne	NOUN
gp-217	51	38	.	.	PUNCT
gp-217	52	1	the	the	DET
gp-217	52	2	ahp	ahp	PROPN
gp-217	52	3	model	model	NOUN
gp-217	52	4	used	use	VERB
gp-217	52	5	in	in	ADP
gp-217	52	6	this	this	DET
gp-217	52	7	research	research	NOUN
gp-217	52	8	is	be	AUX
gp-217	52	9	described	describe	VERB
gp-217	52	10	in	in	ADP
gp-217	52	11	the	the	DET
gp-217	52	12	chart	chart	NOUN
gp-217	52	13	below	below	ADV
gp-217	52	14	:	:	PUNCT
gp-217	52	15	american	american	PROPN
gp-217	52	16	journal	journal	PROPN
gp-217	52	17	of	of	ADP
gp-217	52	18	economic	economic	ADJ
gp-217	52	19	and	and	CCONJ
gp-217	52	20	management	management	NOUN
gp-217	52	21	business	business	NOUN
gp-217	52	22	vol	vol	NOUN
gp-217	52	23	.	.	PROPN
gp-217	53	1	4	4	NUM
gp-217	54	1	no	no	NOUN
gp-217	54	2	.	.	NOUN
gp-217	55	1	6	6	NUM
gp-217	55	2	june	june	PROPN
gp-217	55	3	2025	2025	NUM
gp-217	55	4	832	832	NUM
gp-217	55	5	figure	figure	NOUN
gp-217	55	6	1	1	NUM
gp-217	55	7	.	.	PUNCT
gp-217	56	1	ahp	ahp	PROPN
gp-217	56	2	hierarchical	hierarchical	ADJ
gp-217	56	3	framework	framework	NOUN
gp-217	56	4	description	description	NOUN
gp-217	56	5	:	:	PUNCT
gp-217	56	6	a1	a1	NOUN
gp-217	56	7	=	=	SYM
gp-217	56	8	technical	technical	ADJ
gp-217	56	9	competence	competence	NOUN
gp-217	56	10	in	in	ADP
gp-217	56	11	managing	manage	VERB
gp-217	56	12	digital	digital	ADJ
gp-217	56	13	financial	financial	ADJ
gp-217	56	14	systems	system	NOUN
gp-217	56	15	a2	a2	NOUN
gp-217	56	16	=	=	SYM
gp-217	56	17	digital	digital	ADJ
gp-217	56	18	and	and	CCONJ
gp-217	56	19	technology	technology	NOUN
gp-217	56	20	literacy	literacy	NOUN
gp-217	56	21	a3	a3	NOUN
gp-217	56	22	=	=	NOUN
gp-217	56	23	integrity	integrity	NOUN
gp-217	56	24	and	and	CCONJ
gp-217	56	25	work	work	NOUN
gp-217	56	26	ethics	ethic	NOUN
gp-217	56	27	a4	a4	NOUN
gp-217	56	28	=	=	SYM
gp-217	56	29	availability	availability	NOUN
gp-217	56	30	of	of	ADP
gp-217	56	31	ongoing	ongoing	ADJ
gp-217	56	32	training	training	NOUN
gp-217	56	33	a5	a5	NOUN
gp-217	56	34	=	=	NOUN
gp-217	56	35	adaptability	adaptability	NOUN
gp-217	56	36	to	to	ADP
gp-217	56	37	new	new	ADJ
gp-217	56	38	technology	technology	NOUN
gp-217	56	39	b1	b1	NOUN
gp-217	56	40	=	=	SYM
gp-217	56	41	leadership	leadership	NOUN
gp-217	56	42	commitment	commitment	NOUN
gp-217	56	43	to	to	ADP
gp-217	56	44	transparency	transparency	NOUN
gp-217	56	45	b2	b2	NOUN
gp-217	56	46	=	=	SYM
gp-217	56	47	digital	digital	NOUN
gp-217	56	48	-	-	PUNCT
gp-217	56	49	based	base	VERB
gp-217	56	50	integrative	integrative	ADJ
gp-217	56	51	policy	policy	NOUN
gp-217	56	52	b3	b3	NOUN
gp-217	56	53	=	=	PUNCT
gp-217	56	54	consistency	consistency	NOUN
gp-217	56	55	of	of	ADP
gp-217	56	56	monitoring	monitoring	NOUN
gp-217	56	57	and	and	CCONJ
gp-217	56	58	evaluation	evaluation	NOUN
gp-217	56	59	b4	b4	NOUN
gp-217	56	60	=	=	SYM
gp-217	56	61	data	data	NOUN
gp-217	56	62	-	-	PUNCT
gp-217	56	63	driven	drive	VERB
gp-217	56	64	decision	decision	NOUN
gp-217	56	65	making	make	VERB
gp-217	56	66	b5	b5	PROPN
gp-217	56	67	=	=	SYM
gp-217	56	68	support	support	NOUN
gp-217	56	69	for	for	ADP
gp-217	56	70	innovation	innovation	NOUN
gp-217	56	71	and	and	CCONJ
gp-217	56	72	digital	digital	ADJ
gp-217	56	73	transformation	transformation	NOUN
gp-217	56	74	c1	c1	NOUN
gp-217	56	75	=	=	PUNCT
gp-217	56	76	disclosure	disclosure	NOUN
gp-217	56	77	of	of	ADP
gp-217	56	78	financial	financial	ADJ
gp-217	56	79	information	information	NOUN
gp-217	56	80	c2	c2	PROPN
gp-217	56	81	=	=	SYM
gp-217	56	82	regular	regular	ADJ
gp-217	56	83	socialization	socialization	NOUN
gp-217	56	84	of	of	ADP
gp-217	56	85	policies	policy	NOUN
gp-217	56	86	c3	c3	NOUN
gp-217	56	87	=	=	PUNCT
gp-217	56	88	utilization	utilization	NOUN
gp-217	56	89	of	of	ADP
gp-217	56	90	digital	digital	ADJ
gp-217	56	91	platforms	platform	NOUN
gp-217	56	92	c4	c4	NOUN
gp-217	56	93	=	=	SYM
gp-217	56	94	responsiveness	responsiveness	NOUN
gp-217	56	95	to	to	PART
gp-217	56	96	feedback	feedback	VERB
gp-217	56	97	/	/	SYM
gp-217	56	98	complaints	complaint	NOUN
gp-217	56	99	human	human	ADJ
gp-217	56	100	resource	resource	NOUN
gp-217	56	101	indicators	indicator	NOUN
gp-217	56	102	are	be	AUX
gp-217	56	103	based	base	VERB
gp-217	56	104	on	on	ADP
gp-217	56	105	the	the	DET
gp-217	56	106	resource	resource	NOUN
gp-217	56	107	-	-	PUNCT
gp-217	56	108	based	base	VERB
gp-217	56	109	view	view	NOUN
gp-217	56	110	(	(	PUNCT
gp-217	56	111	rbv	rbv	NOUN
gp-217	56	112	)	)	PUNCT
gp-217	56	113	theory	theory	NOUN
gp-217	56	114	by	by	ADP
gp-217	56	115	barney	barney	NOUN
gp-217	56	116	(	(	PUNCT
gp-217	56	117	1991	1991	NUM
gp-217	56	118	)	)	PUNCT
gp-217	56	119	,	,	PUNCT
gp-217	56	120	which	which	PRON
gp-217	56	121	states	state	VERB
gp-217	56	122	that	that	SCONJ
gp-217	56	123	an	an	DET
gp-217	56	124	organization	organization	NOUN
gp-217	56	125	's	's	PART
gp-217	56	126	internal	internal	ADJ
gp-217	56	127	resources	resource	NOUN
gp-217	56	128	(	(	PUNCT
gp-217	56	129	including	include	VERB
gp-217	56	130	human	human	ADJ
gp-217	56	131	resources	resource	NOUN
gp-217	56	132	)	)	PUNCT
gp-217	56	133	are	be	AUX
gp-217	56	134	the	the	DET
gp-217	56	135	key	key	NOUN
gp-217	56	136	to	to	ADP
gp-217	56	137	competitive	competitive	ADJ
gp-217	56	138	advantage	advantage	NOUN
gp-217	56	139	.	.	PUNCT
gp-217	57	1	in	in	ADP
gp-217	57	2	this	this	DET
gp-217	57	3	context	context	NOUN
gp-217	57	4	,	,	PUNCT
gp-217	57	5	competent	competent	ADJ
gp-217	57	6	human	human	ADJ
gp-217	57	7	resources	resource	NOUN
gp-217	57	8	are	be	AUX
gp-217	57	9	an	an	DET
gp-217	57	10	important	important	ADJ
gp-217	57	11	asset	asset	NOUN
gp-217	57	12	in	in	ADP
gp-217	57	13	supporting	support	VERB
gp-217	57	14	digital	digital	ADJ
gp-217	57	15	transformation	transformation	NOUN
gp-217	57	16	and	and	CCONJ
gp-217	57	17	transparent	transparent	ADJ
gp-217	57	18	and	and	CCONJ
gp-217	57	19	accountable	accountable	ADJ
gp-217	57	20	financial	financial	ADJ
gp-217	57	21	governance	governance	NOUN
gp-217	57	22	.	.	PUNCT
gp-217	58	1	leadership	leadership	NOUN
gp-217	58	2	is	be	AUX
gp-217	58	3	based	base	VERB
gp-217	58	4	on	on	ADP
gp-217	58	5	the	the	DET
gp-217	58	6	good	good	ADJ
gp-217	58	7	governance	governance	NOUN
gp-217	58	8	framework	framework	NOUN
gp-217	58	9	(	(	PUNCT
gp-217	58	10	bank	bank	NOUN
gp-217	58	11	,	,	PUNCT
gp-217	58	12	2020	2020	NUM
gp-217	58	13	;	;	PUNCT
gp-217	58	14	undp	undp	PROPN
gp-217	58	15	,	,	PUNCT
gp-217	58	16	2022	2022	NUM
gp-217	58	17	)	)	PUNCT
gp-217	58	18	,	,	PUNCT
gp-217	58	19	which	which	PRON
gp-217	58	20	identifies	identify	VERB
gp-217	58	21	leadership	leadership	NOUN
gp-217	58	22	as	as	ADP
gp-217	58	23	an	an	DET
gp-217	58	24	important	important	ADJ
gp-217	58	25	pillar	pillar	NOUN
gp-217	58	26	in	in	ADP
gp-217	58	27	realizing	realize	VERB
gp-217	58	28	the	the	DET
gp-217	58	29	principles	principle	NOUN
gp-217	58	30	of	of	ADP
gp-217	58	31	transparency	transparency	NOUN
gp-217	58	32	and	and	CCONJ
gp-217	58	33	accountability	accountability	NOUN
gp-217	58	34	,	,	PUNCT
gp-217	58	35	because	because	SCONJ
gp-217	58	36	leaders	leader	NOUN
gp-217	58	37	determine	determine	VERB
gp-217	58	38	policy	policy	NOUN
gp-217	58	39	direction	direction	NOUN
gp-217	58	40	,	,	PUNCT
gp-217	58	41	supervision	supervision	NOUN
gp-217	58	42	,	,	PUNCT
gp-217	58	43	and	and	CCONJ
gp-217	58	44	values	value	NOUN
gp-217	58	45	of	of	ADP
gp-217	58	46	organizational	organizational	ADJ
gp-217	58	47	integrity	integrity	NOUN
gp-217	58	48	.	.	PUNCT
gp-217	59	1	meanwhile	meanwhile	ADV
gp-217	59	2	,	,	PUNCT
gp-217	59	3	communication	communication	NOUN
gp-217	59	4	is	be	AUX
gp-217	59	5	derived	derive	VERB
gp-217	59	6	from	from	ADP
gp-217	59	7	transparency	transparency	NOUN
gp-217	59	8	theory	theory	NOUN
gp-217	59	9	,	,	PUNCT
gp-217	59	10	which	which	PRON
gp-217	59	11	states	state	VERB
gp-217	59	12	that	that	SCONJ
gp-217	59	13	clear	clear	ADJ
gp-217	59	14	and	and	CCONJ
gp-217	59	15	communicative	communicative	ADJ
gp-217	59	16	information	information	NOUN
gp-217	59	17	disclosure	disclosure	NOUN
gp-217	59	18	is	be	AUX
gp-217	59	19	an	an	DET
gp-217	59	20	essential	essential	ADJ
gp-217	59	21	part	part	NOUN
gp-217	59	22	of	of	ADP
gp-217	59	23	an	an	DET
gp-217	59	24	accountable	accountable	ADJ
gp-217	59	25	system	system	NOUN
gp-217	59	26	,	,	PUNCT
gp-217	59	27	especially	especially	ADV
gp-217	59	28	in	in	ADP
gp-217	59	29	a	a	DET
gp-217	59	30	digital	digital	ADJ
gp-217	59	31	environment	environment	NOUN
gp-217	59	32	.	.	PUNCT
gp-217	60	1	american	american	PROPN
gp-217	60	2	journal	journal	PROPN
gp-217	60	3	of	of	ADP
gp-217	60	4	economic	economic	ADJ
gp-217	60	5	and	and	CCONJ
gp-217	60	6	management	management	NOUN
gp-217	60	7	business	business	NOUN
gp-217	60	8	vol	vol	NOUN
gp-217	60	9	.	.	PROPN
gp-217	61	1	4	4	NUM
gp-217	61	2	no	no	NOUN
gp-217	61	3	.	.	NOUN
gp-217	62	1	6	6	NUM
gp-217	62	2	june	june	PROPN
gp-217	62	3	2025	2025	NUM
gp-217	62	4	833	833	NUM
gp-217	62	5	result	result	NOUN
gp-217	62	6	and	and	CCONJ
gp-217	62	7	discussion	discussion	NOUN
gp-217	62	8	answering	answer	VERB
gp-217	62	9	the	the	DET
gp-217	62	10	first	first	ADJ
gp-217	62	11	objective	objective	NOUN
gp-217	62	12	used	use	VERB
gp-217	62	13	30	30	NUM
gp-217	62	14	respondents	respondent	NOUN
gp-217	62	15	as	as	ADP
gp-217	62	16	data	datum	NOUN
gp-217	62	17	sources	source	NOUN
gp-217	62	18	consisting	consist	VERB
gp-217	62	19	of	of	ADP
gp-217	62	20	lecturers	lecturer	NOUN
gp-217	62	21	,	,	PUNCT
gp-217	62	22	education	education	NOUN
gp-217	62	23	personnel	personnel	NOUN
gp-217	62	24	,	,	PUNCT
gp-217	62	25	students	student	NOUN
gp-217	62	26	and	and	CCONJ
gp-217	62	27	external	external	ADJ
gp-217	62	28	parties	party	NOUN
gp-217	62	29	(	(	PUNCT
gp-217	62	30	auditors	auditor	NOUN
gp-217	62	31	)	)	PUNCT
gp-217	62	32	.	.	PUNCT
gp-217	63	1	the	the	DET
gp-217	63	2	distribution	distribution	NOUN
gp-217	63	3	of	of	ADP
gp-217	63	4	respondents	respondent	NOUN
gp-217	63	5	in	in	ADP
gp-217	63	6	this	this	DET
gp-217	63	7	study	study	NOUN
gp-217	63	8	showed	show	VERB
gp-217	63	9	that	that	SCONJ
gp-217	63	10	the	the	DET
gp-217	63	11	majority	majority	NOUN
gp-217	63	12	came	come	VERB
gp-217	63	13	from	from	ADP
gp-217	63	14	educational	educational	ADJ
gp-217	63	15	staff	staff	NOUN
gp-217	63	16	(	(	PUNCT
gp-217	63	17	50	50	NUM
gp-217	63	18	%	%	NOUN
gp-217	63	19	)	)	PUNCT
gp-217	63	20	and	and	CCONJ
gp-217	63	21	lecturers	lecturer	NOUN
gp-217	63	22	(	(	PUNCT
gp-217	63	23	43	43	NUM
gp-217	63	24	%	%	NOUN
gp-217	63	25	)	)	PUNCT
gp-217	63	26	,	,	PUNCT
gp-217	63	27	while	while	SCONJ
gp-217	63	28	students	student	NOUN
gp-217	63	29	and	and	CCONJ
gp-217	63	30	external	external	ADJ
gp-217	63	31	parties	party	NOUN
gp-217	63	32	such	such	ADJ
gp-217	63	33	as	as	ADP
gp-217	63	34	auditors	auditor	NOUN
gp-217	63	35	only	only	ADV
gp-217	63	36	contributed	contribute	VERB
gp-217	63	37	3	3	NUM
gp-217	63	38	%	%	NOUN
gp-217	63	39	each	each	PRON
gp-217	63	40	.	.	PUNCT
gp-217	64	1	the	the	DET
gp-217	64	2	high	high	ADJ
gp-217	64	3	proportion	proportion	NOUN
gp-217	64	4	of	of	ADP
gp-217	64	5	educational	educational	ADJ
gp-217	64	6	staff	staff	NOUN
gp-217	64	7	indicates	indicate	VERB
gp-217	64	8	that	that	SCONJ
gp-217	64	9	they	they	PRON
gp-217	64	10	are	be	AUX
gp-217	64	11	the	the	DET
gp-217	64	12	main	main	ADJ
gp-217	64	13	actors	actor	NOUN
gp-217	64	14	in	in	ADP
gp-217	64	15	the	the	DET
gp-217	64	16	administrative	administrative	ADJ
gp-217	64	17	and	and	CCONJ
gp-217	64	18	technical	technical	ADJ
gp-217	64	19	management	management	NOUN
gp-217	64	20	of	of	ADP
gp-217	64	21	the	the	DET
gp-217	64	22	financial	financial	ADJ
gp-217	64	23	system	system	NOUN
gp-217	64	24	at	at	ADP
gp-217	64	25	unnes	unne	NOUN
gp-217	64	26	.	.	PUNCT
gp-217	65	1	their	their	PRON
gp-217	65	2	role	role	NOUN
gp-217	65	3	in	in	ADP
gp-217	65	4	direct	direct	ADJ
gp-217	65	5	contact	contact	NOUN
gp-217	65	6	with	with	ADP
gp-217	65	7	financial	financial	ADJ
gp-217	65	8	processes	process	NOUN
gp-217	65	9	makes	make	VERB
gp-217	65	10	their	their	PRON
gp-217	65	11	views	view	NOUN
gp-217	65	12	crucial	crucial	ADJ
gp-217	65	13	in	in	ADP
gp-217	65	14	assessing	assess	VERB
gp-217	65	15	the	the	DET
gp-217	65	16	level	level	NOUN
gp-217	65	17	of	of	ADP
gp-217	65	18	transparency	transparency	NOUN
gp-217	65	19	and	and	CCONJ
gp-217	65	20	accountability	accountability	NOUN
gp-217	65	21	.	.	PUNCT
gp-217	66	1	lecturers	lecturer	NOUN
gp-217	66	2	as	as	ADP
gp-217	66	3	system	system	NOUN
gp-217	66	4	users	user	NOUN
gp-217	66	5	,	,	PUNCT
gp-217	66	6	especially	especially	ADV
gp-217	66	7	in	in	ADP
gp-217	66	8	terms	term	NOUN
gp-217	66	9	of	of	ADP
gp-217	66	10	managing	manage	VERB
gp-217	66	11	research	research	NOUN
gp-217	66	12	funds	fund	NOUN
gp-217	66	13	,	,	PUNCT
gp-217	66	14	community	community	NOUN
gp-217	66	15	service	service	NOUN
gp-217	66	16	,	,	PUNCT
gp-217	66	17	and	and	CCONJ
gp-217	66	18	other	other	ADJ
gp-217	66	19	academic	academic	ADJ
gp-217	66	20	activities	activity	NOUN
gp-217	66	21	,	,	PUNCT
gp-217	66	22	also	also	ADV
gp-217	66	23	have	have	VERB
gp-217	66	24	a	a	DET
gp-217	66	25	strategic	strategic	ADJ
gp-217	66	26	perspective	perspective	NOUN
gp-217	66	27	on	on	ADP
gp-217	66	28	campus	campus	NOUN
gp-217	66	29	financial	financial	ADJ
gp-217	66	30	policies	policy	NOUN
gp-217	66	31	.	.	PUNCT
gp-217	67	1	meanwhile	meanwhile	ADV
gp-217	67	2	,	,	PUNCT
gp-217	67	3	although	although	SCONJ
gp-217	67	4	the	the	DET
gp-217	67	5	contribution	contribution	NOUN
gp-217	67	6	of	of	ADP
gp-217	67	7	respondents	respondent	NOUN
gp-217	67	8	from	from	ADP
gp-217	67	9	students	student	NOUN
gp-217	67	10	and	and	CCONJ
gp-217	67	11	auditors	auditor	NOUN
gp-217	67	12	is	be	AUX
gp-217	67	13	relatively	relatively	ADV
gp-217	67	14	small	small	ADJ
gp-217	67	15	,	,	PUNCT
gp-217	67	16	both	both	PRON
gp-217	67	17	still	still	ADV
gp-217	67	18	provide	provide	VERB
gp-217	67	19	an	an	DET
gp-217	67	20	important	important	ADJ
gp-217	67	21	point	point	NOUN
gp-217	67	22	of	of	ADP
gp-217	67	23	view	view	NOUN
gp-217	67	24	,	,	PUNCT
gp-217	67	25	students	student	NOUN
gp-217	67	26	as	as	ADP
gp-217	67	27	recipients	recipient	NOUN
gp-217	67	28	of	of	ADP
gp-217	67	29	financial	financial	ADJ
gp-217	67	30	services	service	NOUN
gp-217	67	31	,	,	PUNCT
gp-217	67	32	and	and	CCONJ
gp-217	67	33	auditors	auditor	NOUN
gp-217	67	34	as	as	ADP
gp-217	67	35	independent	independent	ADJ
gp-217	67	36	parties	party	NOUN
gp-217	67	37	who	who	PRON
gp-217	67	38	assess	assess	VERB
gp-217	67	39	the	the	DET
gp-217	67	40	quality	quality	NOUN
gp-217	67	41	of	of	ADP
gp-217	67	42	governance	governance	NOUN
gp-217	67	43	.	.	PUNCT
gp-217	68	1	meanwhile	meanwhile	ADV
gp-217	68	2	,	,	PUNCT
gp-217	68	3	5	5	NUM
gp-217	68	4	keyperson	keyperson	NOUN
gp-217	68	5	respondents	respondent	NOUN
gp-217	68	6	were	be	AUX
gp-217	68	7	used	use	VERB
gp-217	68	8	as	as	ADP
gp-217	68	9	data	datum	NOUN
gp-217	68	10	to	to	PART
gp-217	68	11	answer	answer	VERB
gp-217	68	12	the	the	DET
gp-217	68	13	second	second	ADJ
gp-217	68	14	objective	objective	NOUN
gp-217	68	15	with	with	ADP
gp-217	68	16	50	50	NUM
gp-217	68	17	%	%	NOUN
gp-217	68	18	education	education	NOUN
gp-217	68	19	personnel	personnel	NOUN
gp-217	68	20	;	;	PUNCT
gp-217	68	21	30	30	NUM
gp-217	68	22	%	%	NOUN
gp-217	68	23	lecturers	lecturer	NOUN
gp-217	68	24	;	;	PUNCT
gp-217	68	25	and	and	CCONJ
gp-217	68	26	20	20	NUM
gp-217	68	27	%	%	NOUN
gp-217	68	28	external	external	ADJ
gp-217	68	29	parties	party	NOUN
gp-217	68	30	.	.	PUNCT
gp-217	69	1	most	most	ADJ
gp-217	69	2	of	of	ADP
gp-217	69	3	the	the	DET
gp-217	69	4	respondents	respondent	NOUN
gp-217	69	5	,	,	PUNCT
gp-217	69	6	80	80	NUM
gp-217	69	7	%	%	NOUN
gp-217	69	8	,	,	PUNCT
gp-217	69	9	have	have	AUX
gp-217	69	10	been	be	AUX
gp-217	69	11	involved	involve	VERB
gp-217	69	12	with	with	ADP
gp-217	69	13	unnes	unne	NOUN
gp-217	69	14	for	for	ADP
gp-217	69	15	more	more	ADJ
gp-217	69	16	than	than	ADP
gp-217	69	17	6	6	NUM
gp-217	69	18	years	year	NOUN
gp-217	69	19	,	,	PUNCT
gp-217	69	20	showing	show	VERB
gp-217	69	21	the	the	DET
gp-217	69	22	dominance	dominance	NOUN
gp-217	69	23	of	of	ADP
gp-217	69	24	respondents	respondent	NOUN
gp-217	69	25	who	who	PRON
gp-217	69	26	are	be	AUX
gp-217	69	27	experienced	experience	VERB
gp-217	69	28	and	and	CCONJ
gp-217	69	29	understand	understand	VERB
gp-217	69	30	the	the	DET
gp-217	69	31	dynamics	dynamic	NOUN
gp-217	69	32	of	of	ADP
gp-217	69	33	the	the	DET
gp-217	69	34	campus	campus	NOUN
gp-217	69	35	financial	financial	ADJ
gp-217	69	36	system	system	NOUN
gp-217	69	37	.	.	PUNCT
gp-217	70	1	meanwhile	meanwhile	ADV
gp-217	70	2	,	,	PUNCT
gp-217	70	3	10	10	NUM
gp-217	70	4	%	%	NOUN
gp-217	70	5	have	have	AUX
gp-217	70	6	been	be	AUX
gp-217	70	7	involved	involve	VERB
gp-217	70	8	for	for	ADP
gp-217	70	9	4	4	NUM
gp-217	70	10	-	-	SYM
gp-217	70	11	6	6	NUM
gp-217	70	12	years	year	NOUN
gp-217	70	13	,	,	PUNCT
gp-217	70	14	7	7	NUM
gp-217	70	15	%	%	NOUN
gp-217	70	16	for	for	ADP
gp-217	70	17	1	1	NUM
gp-217	70	18	-	-	SYM
gp-217	70	19	3	3	NUM
gp-217	70	20	years	year	NOUN
gp-217	70	21	,	,	PUNCT
gp-217	70	22	and	and	CCONJ
gp-217	70	23	only	only	ADV
gp-217	70	24	3	3	NUM
gp-217	70	25	%	%	NOUN
gp-217	70	26	have	have	AUX
gp-217	70	27	been	be	AUX
gp-217	70	28	involved	involve	VERB
gp-217	70	29	for	for	ADP
gp-217	70	30	less	less	ADJ
gp-217	70	31	than	than	ADP
gp-217	70	32	1	1	NUM
gp-217	70	33	year	year	NOUN
gp-217	70	34	.	.	PUNCT
gp-217	71	1	this	this	DET
gp-217	71	2	composition	composition	NOUN
gp-217	71	3	strengthens	strengthen	VERB
gp-217	71	4	the	the	DET
gp-217	71	5	credibility	credibility	NOUN
gp-217	71	6	of	of	ADP
gp-217	71	7	the	the	DET
gp-217	71	8	data	datum	NOUN
gp-217	71	9	as	as	SCONJ
gp-217	71	10	it	it	PRON
gp-217	71	11	is	be	AUX
gp-217	71	12	dominated	dominate	VERB
gp-217	71	13	by	by	ADP
gp-217	71	14	individuals	individual	NOUN
gp-217	71	15	with	with	ADP
gp-217	71	16	sufficient	sufficient	ADJ
gp-217	71	17	experience	experience	NOUN
gp-217	71	18	to	to	PART
gp-217	71	19	assess	assess	VERB
gp-217	71	20	the	the	DET
gp-217	71	21	transparency	transparency	NOUN
gp-217	71	22	and	and	CCONJ
gp-217	71	23	accountability	accountability	NOUN
gp-217	71	24	of	of	ADP
gp-217	71	25	the	the	DET
gp-217	71	26	unnes	unne	NOUN
gp-217	71	27	financial	financial	ADJ
gp-217	71	28	system	system	NOUN
gp-217	71	29	.	.	PUNCT
gp-217	72	1	table	table	NOUN
gp-217	72	2	1	1	NUM
gp-217	72	3	.	.	X
gp-217	73	1	respondent	respondent	NOUN
gp-217	73	2	statistics	statistic	NOUN
gp-217	73	3	respondents	respondent	NOUN
gp-217	73	4	percentage	percentage	VERB
gp-217	73	5	keyperson	keyperson	NOUN
gp-217	73	6	percentage	percentage	NOUN
gp-217	73	7	lecturer	lecturer	NOUN
gp-217	73	8	43	43	NUM
gp-217	73	9	%	%	NOUN
gp-217	73	10	lecturer	lecturer	NOUN
gp-217	73	11	30	30	NUM
gp-217	73	12	%	%	NOUN
gp-217	73	13	student	student	NOUN
gp-217	73	14	3	3	NUM
gp-217	73	15	%	%	NOUN
gp-217	73	16	education	education	NOUN
gp-217	73	17	personnel	personnel	NOUN
gp-217	73	18	50	50	NUM
gp-217	73	19	%	%	NOUN
gp-217	73	20	external	external	ADJ
gp-217	73	21	party	party	NOUN
gp-217	73	22	(	(	PUNCT
gp-217	73	23	auditor	auditor	NOUN
gp-217	73	24	)	)	PUNCT
gp-217	73	25	3	3	NUM
gp-217	73	26	%	%	NOUN
gp-217	73	27	external	external	ADJ
gp-217	73	28	party	party	NOUN
gp-217	73	29	(	(	PUNCT
gp-217	73	30	auditor	auditor	NOUN
gp-217	73	31	)	)	PUNCT
gp-217	73	32	20	20	NUM
gp-217	73	33	%	%	NOUN
gp-217	73	34	education	education	NOUN
gp-217	73	35	personnel	personnel	NOUN
gp-217	73	36	50	50	NUM
gp-217	73	37	%	%	NOUN
gp-217	73	38	length	length	NOUN
gp-217	73	39	of	of	ADP
gp-217	73	40	involvement	involvement	NOUN
gp-217	73	41	with	with	ADP
gp-217	73	42	unnes	unne	NOUN
gp-217	73	43	<	<	X
gp-217	73	44	1	1	NUM
gp-217	73	45	year	year	NOUN
gp-217	73	46	1	1	NUM
gp-217	73	47	-	-	SYM
gp-217	73	48	3	3	NUM
gp-217	73	49	years	year	NOUN
gp-217	73	50	4	4	NUM
gp-217	73	51	-	-	SYM
gp-217	73	52	6	6	NUM
gp-217	73	53	years	year	NOUN
gp-217	73	54	>	>	SYM
gp-217	73	55	6	6	NUM
gp-217	73	56	years	year	NOUN
gp-217	73	57	percentage	percentage	NOUN
gp-217	73	58	3	3	NUM
gp-217	73	59	%	%	NOUN
gp-217	73	60	7	7	NUM
gp-217	73	61	%	%	NOUN
gp-217	73	62	10	10	NUM
gp-217	73	63	%	%	NOUN
gp-217	73	64	80	80	NUM
gp-217	73	65	%	%	NOUN
gp-217	73	66	source	source	NOUN
gp-217	73	67	:	:	PUNCT
gp-217	73	68	data	datum	NOUN
gp-217	73	69	processed	process	VERB
gp-217	73	70	,	,	PUNCT
gp-217	73	71	2025	2025	NUM
gp-217	73	72	the	the	DET
gp-217	73	73	current	current	ADJ
gp-217	73	74	condition	condition	NOUN
gp-217	73	75	of	of	ADP
gp-217	73	76	unnes	unne	NOUN
gp-217	73	77	’s	’s	PART
gp-217	73	78	financial	financial	ADJ
gp-217	73	79	transparency	transparency	NOUN
gp-217	73	80	and	and	CCONJ
gp-217	73	81	accountability	accountability	NOUN
gp-217	73	82	can	can	AUX
gp-217	73	83	be	be	AUX
gp-217	73	84	seen	see	VERB
gp-217	73	85	in	in	ADP
gp-217	73	86	the	the	DET
gp-217	73	87	following	follow	VERB
gp-217	73	88	table	table	NOUN
gp-217	73	89	:	:	PUNCT
gp-217	73	90	table	table	NOUN
gp-217	73	91	2	2	NUM
gp-217	73	92	.	.	PUNCT
gp-217	73	93	current	current	ADJ
gp-217	73	94	condition	condition	NOUN
gp-217	73	95	of	of	ADP
gp-217	73	96	financial	financial	ADJ
gp-217	73	97	transparency	transparency	NOUN
gp-217	73	98	and	and	CCONJ
gp-217	73	99	accountability	accountability	NOUN
gp-217	73	100	of	of	ADP
gp-217	73	101	unnes	unne	NOUN
gp-217	73	102	component	component	NOUN
gp-217	73	103	percentage	percentage	NOUN
gp-217	73	104	disclosure	disclosure	NOUN
gp-217	73	105	of	of	ADP
gp-217	73	106	financial	financial	ADJ
gp-217	73	107	information	information	NOUN
gp-217	73	108	33	33	NUM
gp-217	73	109	%	%	NOUN
gp-217	73	110	ease	ease	NOUN
gp-217	73	111	of	of	ADP
gp-217	73	112	access	access	NOUN
gp-217	73	113	30	30	NUM
gp-217	73	114	%	%	NOUN
gp-217	73	115	clarity	clarity	NOUN
gp-217	73	116	of	of	ADP
gp-217	73	117	financial	financial	ADJ
gp-217	73	118	information	information	NOUN
gp-217	73	119	30	30	NUM
gp-217	73	120	%	%	NOUN
gp-217	73	121	transparency	transparency	NOUN
gp-217	73	122	of	of	ADP
gp-217	73	123	fund	fund	NOUN
gp-217	73	124	management	management	NOUN
gp-217	73	125	40	40	NUM
gp-217	73	126	%	%	NOUN
gp-217	73	127	conformity	conformity	NOUN
gp-217	73	128	of	of	ADP
gp-217	73	129	financial	financial	ADJ
gp-217	73	130	statements	statement	NOUN
gp-217	73	131	with	with	ADP
gp-217	73	132	accounting	accounting	NOUN
gp-217	73	133	standards	standard	NOUN
gp-217	73	134	70	70	NUM
gp-217	73	135	%	%	NOUN
gp-217	73	136	american	american	PROPN
gp-217	73	137	journal	journal	PROPN
gp-217	73	138	of	of	ADP
gp-217	73	139	economic	economic	ADJ
gp-217	73	140	and	and	CCONJ
gp-217	73	141	management	management	NOUN
gp-217	73	142	business	business	NOUN
gp-217	73	143	vol	vol	NOUN
gp-217	73	144	.	.	PROPN
gp-217	74	1	4	4	NUM
gp-217	75	1	no	no	NOUN
gp-217	75	2	.	.	NOUN
gp-217	76	1	6	6	NUM
gp-217	76	2	june	june	PROPN
gp-217	76	3	2025	2025	NUM
gp-217	76	4	834	834	NUM
gp-217	76	5	component	component	NOUN
gp-217	76	6	percentage	percentage	NOUN
gp-217	76	7	responsible	responsible	ADJ
gp-217	76	8	for	for	ADP
gp-217	76	9	the	the	DET
gp-217	76	10	budget	budget	NOUN
gp-217	76	11	by	by	ADP
gp-217	76	12	implementing	implement	VERB
gp-217	76	13	the	the	DET
gp-217	76	14	principles	principle	NOUN
gp-217	76	15	of	of	ADP
gp-217	76	16	good	good	ADJ
gp-217	76	17	governance	governance	NOUN
gp-217	76	18	57	57	NUM
gp-217	76	19	%	%	NOUN
gp-217	76	20	financial	financial	ADJ
gp-217	76	21	systems	system	NOUN
gp-217	76	22	that	that	PRON
gp-217	76	23	are	be	AUX
gp-217	76	24	digitized	digitize	VERB
gp-217	76	25	and	and	CCONJ
gp-217	76	26	support	support	VERB
gp-217	76	27	real	real	ADJ
gp-217	76	28	-	-	PUNCT
gp-217	76	29	time	time	NOUN
gp-217	76	30	automation	automation	NOUN
gp-217	76	31	of	of	ADP
gp-217	76	32	budget	budget	NOUN
gp-217	76	33	reporting	report	VERB
gp-217	76	34	63	63	NUM
gp-217	76	35	%	%	NOUN
gp-217	76	36	financial	financial	ADJ
gp-217	76	37	system	system	NOUN
gp-217	76	38	readiness	readiness	NOUN
gp-217	76	39	to	to	PART
gp-217	76	40	be	be	AUX
gp-217	76	41	integrated	integrate	VERB
gp-217	76	42	in	in	ADP
gp-217	76	43	the	the	DET
gp-217	76	44	industry	industry	NOUN
gp-217	76	45	5.0	5.0	NUM
gp-217	76	46	digital	digital	ADJ
gp-217	76	47	transformation	transformation	NOUN
gp-217	76	48	framework	framework	NOUN
gp-217	76	49	67	67	NUM
gp-217	76	50	%	%	NOUN
gp-217	76	51	source	source	NOUN
gp-217	76	52	:	:	PUNCT
gp-217	76	53	data	datum	NOUN
gp-217	76	54	processed	process	VERB
gp-217	76	55	,	,	PUNCT
gp-217	76	56	2025	2025	NUM
gp-217	76	57	based	base	VERB
gp-217	76	58	on	on	ADP
gp-217	76	59	the	the	DET
gp-217	76	60	data	datum	NOUN
gp-217	76	61	obtained	obtain	VERB
gp-217	76	62	,	,	PUNCT
gp-217	76	63	the	the	DET
gp-217	76	64	current	current	ADJ
gp-217	76	65	state	state	NOUN
gp-217	76	66	of	of	ADP
gp-217	76	67	financial	financial	ADJ
gp-217	76	68	transparency	transparency	NOUN
gp-217	76	69	and	and	CCONJ
gp-217	76	70	accountability	accountability	NOUN
gp-217	76	71	of	of	ADP
gp-217	76	72	unnes	unne	NOUN
gp-217	76	73	shows	show	VERB
gp-217	76	74	significant	significant	ADJ
gp-217	76	75	progress	progress	NOUN
gp-217	76	76	in	in	ADP
gp-217	76	77	systemic	systemic	ADJ
gp-217	76	78	and	and	CCONJ
gp-217	76	79	technological	technological	ADJ
gp-217	76	80	aspects	aspect	NOUN
gp-217	76	81	,	,	PUNCT
gp-217	76	82	although	although	SCONJ
gp-217	76	83	some	some	DET
gp-217	76	84	fundamental	fundamental	ADJ
gp-217	76	85	components	component	NOUN
gp-217	76	86	still	still	ADV
gp-217	76	87	require	require	VERB
gp-217	76	88	attention	attention	NOUN
gp-217	76	89	.	.	PUNCT
gp-217	77	1	in	in	ADP
gp-217	77	2	general	general	ADJ
gp-217	77	3	,	,	PUNCT
gp-217	77	4	financial	financial	ADJ
gp-217	77	5	information	information	NOUN
gp-217	77	6	disclosure	disclosure	NOUN
gp-217	77	7	is	be	AUX
gp-217	77	8	only	only	ADV
gp-217	77	9	at	at	ADP
gp-217	77	10	the	the	DET
gp-217	77	11	33	33	NUM
gp-217	77	12	%	%	NOUN
gp-217	77	13	level	level	NOUN
gp-217	77	14	,	,	PUNCT
gp-217	77	15	indicating	indicate	VERB
gp-217	77	16	that	that	SCONJ
gp-217	77	17	information	information	NOUN
gp-217	77	18	related	relate	VERB
gp-217	77	19	to	to	ADP
gp-217	77	20	the	the	DET
gp-217	77	21	management	management	NOUN
gp-217	77	22	and	and	CCONJ
gp-217	77	23	use	use	NOUN
gp-217	77	24	of	of	ADP
gp-217	77	25	funds	fund	NOUN
gp-217	77	26	is	be	AUX
gp-217	77	27	not	not	PART
gp-217	77	28	yet	yet	ADV
gp-217	77	29	fully	fully	ADV
gp-217	77	30	accessible	accessible	ADJ
gp-217	77	31	or	or	CCONJ
gp-217	77	32	understood	understand	VERB
gp-217	77	33	by	by	ADP
gp-217	77	34	all	all	DET
gp-217	77	35	stakeholders	stakeholder	NOUN
gp-217	77	36	.	.	PUNCT
gp-217	78	1	this	this	PRON
gp-217	78	2	is	be	AUX
gp-217	78	3	reinforced	reinforce	VERB
gp-217	78	4	by	by	ADP
gp-217	78	5	the	the	DET
gp-217	78	6	ease	ease	NOUN
gp-217	78	7	of	of	ADP
gp-217	78	8	access	access	NOUN
gp-217	78	9	(	(	PUNCT
gp-217	78	10	30	30	NUM
gp-217	78	11	%	%	NOUN
gp-217	78	12	)	)	PUNCT
gp-217	78	13	and	and	CCONJ
gp-217	78	14	clarity	clarity	NOUN
gp-217	78	15	of	of	ADP
gp-217	78	16	financial	financial	ADJ
gp-217	78	17	information	information	NOUN
gp-217	78	18	(	(	PUNCT
gp-217	78	19	30	30	NUM
gp-217	78	20	%	%	NOUN
gp-217	78	21	)	)	PUNCT
gp-217	78	22	which	which	PRON
gp-217	78	23	are	be	AUX
gp-217	78	24	also	also	ADV
gp-217	78	25	still	still	ADV
gp-217	78	26	relatively	relatively	ADV
gp-217	78	27	low	low	ADJ
gp-217	78	28	,	,	PUNCT
gp-217	78	29	indicating	indicate	VERB
gp-217	78	30	that	that	SCONJ
gp-217	78	31	although	although	SCONJ
gp-217	78	32	information	information	NOUN
gp-217	78	33	is	be	AUX
gp-217	78	34	available	available	ADJ
gp-217	78	35	,	,	PUNCT
gp-217	78	36	the	the	DET
gp-217	78	37	level	level	NOUN
gp-217	78	38	of	of	ADP
gp-217	78	39	readability	readability	NOUN
gp-217	78	40	and	and	CCONJ
gp-217	78	41	accessibility	accessibility	NOUN
gp-217	78	42	is	be	AUX
gp-217	78	43	not	not	PART
gp-217	78	44	optimal	optimal	ADJ
gp-217	78	45	.	.	PUNCT
gp-217	79	1	on	on	ADP
gp-217	79	2	the	the	DET
gp-217	79	3	other	other	ADJ
gp-217	79	4	hand	hand	NOUN
gp-217	79	5	,	,	PUNCT
gp-217	79	6	transparency	transparency	NOUN
gp-217	79	7	in	in	ADP
gp-217	79	8	fund	fund	NOUN
gp-217	79	9	management	management	NOUN
gp-217	79	10	stands	stand	VERB
gp-217	79	11	at	at	ADP
gp-217	79	12	40	40	NUM
gp-217	79	13	%	%	NOUN
gp-217	79	14	,	,	PUNCT
gp-217	79	15	indicating	indicate	VERB
gp-217	79	16	an	an	DET
gp-217	79	17	effort	effort	NOUN
gp-217	79	18	but	but	CCONJ
gp-217	79	19	not	not	PART
gp-217	79	20	yet	yet	ADV
gp-217	79	21	fully	fully	ADV
gp-217	79	22	meeting	meet	VERB
gp-217	79	23	the	the	DET
gp-217	79	24	expectations	expectation	NOUN
gp-217	79	25	of	of	ADP
gp-217	79	26	the	the	DET
gp-217	79	27	principle	principle	NOUN
gp-217	79	28	of	of	ADP
gp-217	79	29	public	public	ADJ
gp-217	79	30	accountability	accountability	NOUN
gp-217	79	31	.	.	PUNCT
gp-217	80	1	however	however	ADV
gp-217	80	2	,	,	PUNCT
gp-217	80	3	indicators	indicator	NOUN
gp-217	80	4	related	relate	VERB
gp-217	80	5	to	to	ADP
gp-217	80	6	systems	system	NOUN
gp-217	80	7	and	and	CCONJ
gp-217	80	8	governance	governance	NOUN
gp-217	80	9	showed	show	VERB
gp-217	80	10	better	well	ADJ
gp-217	80	11	achievements	achievement	NOUN
gp-217	80	12	.	.	PUNCT
gp-217	81	1	conformity	conformity	NOUN
gp-217	81	2	of	of	ADP
gp-217	81	3	financial	financial	ADJ
gp-217	81	4	statements	statement	NOUN
gp-217	81	5	with	with	ADP
gp-217	81	6	accounting	accounting	NOUN
gp-217	81	7	standards	standard	NOUN
gp-217	81	8	was	be	AUX
gp-217	81	9	recorded	record	VERB
gp-217	81	10	at	at	ADP
gp-217	81	11	70	70	NUM
gp-217	81	12	%	%	NOUN
gp-217	81	13	,	,	PUNCT
gp-217	81	14	indicating	indicate	VERB
gp-217	81	15	that	that	SCONJ
gp-217	81	16	administratively	administratively	ADV
gp-217	81	17	,	,	PUNCT
gp-217	81	18	unnes	unne	NOUN
gp-217	81	19	has	have	AUX
gp-217	81	20	implemented	implement	VERB
gp-217	81	21	a	a	DET
gp-217	81	22	reporting	reporting	NOUN
gp-217	81	23	system	system	NOUN
gp-217	81	24	that	that	PRON
gp-217	81	25	is	be	AUX
gp-217	81	26	in	in	ADP
gp-217	81	27	line	line	NOUN
gp-217	81	28	with	with	ADP
gp-217	81	29	applicable	applicable	ADJ
gp-217	81	30	accounting	accounting	NOUN
gp-217	81	31	principles	principle	NOUN
gp-217	81	32	.	.	PUNCT
gp-217	82	1	furthermore	furthermore	ADV
gp-217	82	2	,	,	PUNCT
gp-217	82	3	budget	budget	NOUN
gp-217	82	4	officers	officer	NOUN
gp-217	82	5	who	who	PRON
gp-217	82	6	apply	apply	VERB
gp-217	82	7	good	good	ADJ
gp-217	82	8	governance	governance	NOUN
gp-217	82	9	principles	principle	NOUN
gp-217	82	10	received	receive	VERB
gp-217	82	11	an	an	DET
gp-217	82	12	assessment	assessment	NOUN
gp-217	82	13	of	of	ADP
gp-217	82	14	57	57	NUM
gp-217	82	15	%	%	NOUN
gp-217	82	16	,	,	PUNCT
gp-217	82	17	reflecting	reflect	VERB
gp-217	82	18	a	a	DET
gp-217	82	19	commitment	commitment	NOUN
gp-217	82	20	to	to	ADP
gp-217	82	21	good	good	ADJ
gp-217	82	22	governance	governance	NOUN
gp-217	82	23	,	,	PUNCT
gp-217	82	24	although	although	SCONJ
gp-217	82	25	it	it	PRON
gp-217	82	26	needs	need	VERB
gp-217	82	27	to	to	PART
gp-217	82	28	be	be	AUX
gp-217	82	29	improved	improve	VERB
gp-217	82	30	to	to	PART
gp-217	82	31	be	be	AUX
gp-217	82	32	more	more	ADV
gp-217	82	33	comprehensive	comprehensive	ADJ
gp-217	82	34	and	and	CCONJ
gp-217	82	35	consistent	consistent	ADJ
gp-217	82	36	.	.	PUNCT
gp-217	83	1	in	in	ADP
gp-217	83	2	terms	term	NOUN
gp-217	83	3	of	of	ADP
gp-217	83	4	technology	technology	NOUN
gp-217	83	5	,	,	PUNCT
gp-217	83	6	quite	quite	ADV
gp-217	83	7	positive	positive	ADJ
gp-217	83	8	achievements	achievement	NOUN
gp-217	83	9	were	be	AUX
gp-217	83	10	seen	see	VERB
gp-217	83	11	in	in	ADP
gp-217	83	12	the	the	DET
gp-217	83	13	aspect	aspect	NOUN
gp-217	83	14	of	of	ADP
gp-217	83	15	digitizing	digitize	VERB
gp-217	83	16	the	the	DET
gp-217	83	17	financial	financial	ADJ
gp-217	83	18	system	system	NOUN
gp-217	83	19	,	,	PUNCT
gp-217	83	20	with	with	ADP
gp-217	83	21	63	63	NUM
gp-217	83	22	%	%	NOUN
gp-217	83	23	of	of	ADP
gp-217	83	24	respondents	respondent	NOUN
gp-217	83	25	stating	state	VERB
gp-217	83	26	that	that	SCONJ
gp-217	83	27	the	the	DET
gp-217	83	28	system	system	NOUN
gp-217	83	29	is	be	AUX
gp-217	83	30	already	already	ADV
gp-217	83	31	digital	digital	ADJ
gp-217	83	32	-	-	PUNCT
gp-217	83	33	based	base	VERB
gp-217	83	34	and	and	CCONJ
gp-217	83	35	supports	support	VERB
gp-217	83	36	real	real	ADJ
gp-217	83	37	-	-	PUNCT
gp-217	83	38	time	time	NOUN
gp-217	83	39	reporting	reporting	NOUN
gp-217	83	40	automation	automation	NOUN
gp-217	83	41	.	.	PUNCT
gp-217	84	1	this	this	PRON
gp-217	84	2	shows	show	VERB
gp-217	84	3	that	that	SCONJ
gp-217	84	4	unnes	unne	NOUN
gp-217	84	5	is	be	AUX
gp-217	84	6	on	on	ADP
gp-217	84	7	the	the	DET
gp-217	84	8	right	right	ADJ
gp-217	84	9	track	track	NOUN
gp-217	84	10	in	in	ADP
gp-217	84	11	building	build	VERB
gp-217	84	12	the	the	DET
gp-217	84	13	foundation	foundation	NOUN
gp-217	84	14	of	of	ADP
gp-217	84	15	a	a	DET
gp-217	84	16	digital	digital	ADJ
gp-217	84	17	financial	financial	ADJ
gp-217	84	18	system	system	NOUN
gp-217	84	19	.	.	PUNCT
gp-217	85	1	in	in	ADP
gp-217	85	2	fact	fact	NOUN
gp-217	85	3	,	,	PUNCT
gp-217	85	4	the	the	DET
gp-217	85	5	readiness	readiness	NOUN
gp-217	85	6	of	of	ADP
gp-217	85	7	financial	financial	ADJ
gp-217	85	8	system	system	NOUN
gp-217	85	9	integration	integration	NOUN
gp-217	85	10	within	within	ADP
gp-217	85	11	the	the	DET
gp-217	85	12	framework	framework	NOUN
gp-217	85	13	of	of	ADP
gp-217	85	14	industry	industry	NOUN
gp-217	85	15	5.0	5.0	NUM
gp-217	85	16	digital	digital	ADJ
gp-217	85	17	transformation	transformation	NOUN
gp-217	85	18	scored	score	VERB
gp-217	85	19	67	67	NUM
gp-217	85	20	%	%	NOUN
gp-217	85	21	,	,	PUNCT
gp-217	85	22	reflecting	reflect	VERB
gp-217	85	23	optimism	optimism	NOUN
gp-217	85	24	towards	towards	ADP
gp-217	85	25	the	the	DET
gp-217	85	26	institution	institution	NOUN
gp-217	85	27	's	's	PART
gp-217	85	28	ability	ability	NOUN
gp-217	85	29	to	to	PART
gp-217	85	30	adopt	adopt	VERB
gp-217	85	31	future	future	ADJ
gp-217	85	32	technologies	technology	NOUN
gp-217	85	33	to	to	PART
gp-217	85	34	support	support	VERB
gp-217	85	35	financial	financial	ADJ
gp-217	85	36	transparency	transparency	NOUN
gp-217	85	37	and	and	CCONJ
gp-217	85	38	accountability	accountability	NOUN
gp-217	85	39	.	.	PUNCT
gp-217	86	1	overall	overall	ADJ
gp-217	86	2	,	,	PUNCT
gp-217	86	3	although	although	SCONJ
gp-217	86	4	some	some	DET
gp-217	86	5	basic	basic	ADJ
gp-217	86	6	aspects	aspect	NOUN
gp-217	86	7	such	such	ADJ
gp-217	86	8	as	as	ADP
gp-217	86	9	openness	openness	NOUN
gp-217	86	10	and	and	CCONJ
gp-217	86	11	access	access	NOUN
gp-217	86	12	to	to	ADP
gp-217	86	13	information	information	NOUN
gp-217	86	14	still	still	ADV
gp-217	86	15	need	need	VERB
gp-217	86	16	to	to	PART
gp-217	86	17	be	be	AUX
gp-217	86	18	improved	improve	VERB
gp-217	86	19	,	,	PUNCT
gp-217	86	20	unnes	unne	NOUN
gp-217	86	21	has	have	AUX
gp-217	86	22	demonstrated	demonstrate	VERB
gp-217	86	23	structural	structural	ADJ
gp-217	86	24	and	and	CCONJ
gp-217	86	25	systemic	systemic	ADJ
gp-217	86	26	readiness	readiness	NOUN
gp-217	86	27	to	to	PART
gp-217	86	28	move	move	VERB
gp-217	86	29	towards	towards	ADP
gp-217	86	30	strengthening	strengthen	VERB
gp-217	86	31	an	an	DET
gp-217	86	32	adaptive	adaptive	ADJ
gp-217	86	33	and	and	CCONJ
gp-217	86	34	accountable	accountable	ADJ
gp-217	86	35	financial	financial	ADJ
gp-217	86	36	system	system	NOUN
gp-217	86	37	in	in	ADP
gp-217	86	38	the	the	DET
gp-217	86	39	era	era	NOUN
gp-217	86	40	of	of	ADP
gp-217	86	41	digital	digital	ADJ
gp-217	86	42	transformation	transformation	NOUN
gp-217	86	43	.	.	PUNCT
gp-217	87	1	table	table	NOUN
gp-217	87	2	3	3	NUM
gp-217	87	3	.	.	X
gp-217	87	4	ahp	ahp	NOUN
gp-217	87	5	analysis	analysis	NOUN
gp-217	87	6	results	result	NOUN
gp-217	87	7	component	component	NOUN
gp-217	87	8	local	local	ADJ
gp-217	87	9	weights	weight	NOUN
gp-217	87	10	(	(	PUNCT
gp-217	87	11	lw	lw	NOUN
gp-217	87	12	)	)	PUNCT
gp-217	87	13	global	global	ADJ
gp-217	87	14	weights	weight	NOUN
gp-217	87	15	(	(	PUNCT
gp-217	87	16	gw	gw	NOUN
gp-217	87	17	)	)	PUNCT
gp-217	87	18	attributes	attribute	VERB
gp-217	87	19	local	local	ADJ
gp-217	87	20	weights	weight	NOUN
gp-217	87	21	(	(	PUNCT
gp-217	87	22	lw	lw	NOUN
gp-217	87	23	)	)	PUNCT
gp-217	87	24	global	global	ADJ
gp-217	87	25	weights	weight	NOUN
gp-217	87	26	(	(	PUNCT
gp-217	87	27	gw	gw	PROPN
gp-217	87	28	)	)	PUNCT
gp-217	87	29	rank	rank	NOUN
gp-217	87	30	human	human	ADJ
gp-217	87	31	resources	resource	NOUN
gp-217	87	32	0,309	0,309	NUM
gp-217	87	33	0,309	0,309	NUM
gp-217	87	34	technical	technical	ADJ
gp-217	87	35	competency	competency	NOUN
gp-217	87	36	management	management	NOUN
gp-217	87	37	of	of	ADP
gp-217	87	38	digital	digital	ADJ
gp-217	87	39	financial	financial	ADJ
gp-217	87	40	systems	system	NOUN
gp-217	87	41	0,222	0,222	NUM
gp-217	87	42	0,069	0,069	NUM
gp-217	87	43	8	8	NUM
gp-217	87	44	digital	digital	ADJ
gp-217	87	45	literacy	literacy	NOUN
gp-217	87	46	and	and	CCONJ
gp-217	87	47	technology	technology	NOUN
gp-217	87	48	0,055	0,055	NUM
gp-217	87	49	0,017	0,017	NUM
gp-217	87	50	14	14	NUM
gp-217	87	51	american	american	ADJ
gp-217	87	52	journal	journal	PROPN
gp-217	87	53	of	of	ADP
gp-217	87	54	economic	economic	ADJ
gp-217	87	55	and	and	CCONJ
gp-217	87	56	management	management	NOUN
gp-217	87	57	business	business	NOUN
gp-217	87	58	vol	vol	NOUN
gp-217	87	59	.	.	PROPN
gp-217	88	1	4	4	NUM
gp-217	88	2	no	no	NOUN
gp-217	88	3	.	.	NOUN
gp-217	89	1	6	6	NUM
gp-217	89	2	june	june	PROPN
gp-217	89	3	2025	2025	NUM
gp-217	89	4	835	835	NUM
gp-217	89	5	integrity	integrity	NOUN
gp-217	89	6	and	and	CCONJ
gp-217	89	7	work	work	NOUN
gp-217	89	8	ethics	ethic	NOUN
gp-217	89	9	0,212	0,212	NUM
gp-217	89	10	0,065	0,065	NUM
gp-217	89	11	9	9	NUM
gp-217	89	12	availability	availability	NOUN
gp-217	89	13	of	of	ADP
gp-217	89	14	sustainable	sustainable	ADJ
gp-217	89	15	training	training	NOUN
gp-217	89	16	0,328	0,328	NUM
gp-217	89	17	0,102	0,102	NUM
gp-217	89	18	3	3	NUM
gp-217	89	19	adaptability	adaptability	NOUN
gp-217	89	20	to	to	ADP
gp-217	89	21	new	new	ADJ
gp-217	89	22	technology	technology	NOUN
gp-217	89	23	0,184	0,184	NUM
gp-217	89	24	0,057	0,057	NUM
gp-217	89	25	11	11	NUM
gp-217	89	26	leadership	leadership	NOUN
gp-217	89	27	0,343	0,343	NUM
gp-217	89	28	0,343	0,343	NUM
gp-217	89	29	leadership	leadership	NOUN
gp-217	89	30	commitment	commitment	NOUN
gp-217	89	31	to	to	ADP
gp-217	89	32	transparency	transparency	NOUN
gp-217	89	33	0,241	0,241	NUM
gp-217	89	34	0,083	0,083	NUM
gp-217	89	35	5	5	NUM
gp-217	89	36	digital	digital	ADJ
gp-217	89	37	-	-	PUNCT
gp-217	89	38	based	base	VERB
gp-217	89	39	integrative	integrative	ADJ
gp-217	89	40	policy	policy	NOUN
gp-217	89	41	0,057	0,057	NUM
gp-217	89	42	0,019	0,019	NUM
gp-217	89	43	13	13	NUM
gp-217	89	44	consistency	consistency	NOUN
gp-217	89	45	of	of	ADP
gp-217	89	46	supervision	supervision	NOUN
gp-217	89	47	and	and	CCONJ
gp-217	89	48	evaluation	evaluation	NOUN
gp-217	89	49	0,210	0,210	NUM
gp-217	89	50	0,072	0,072	NUM
gp-217	89	51	7	7	NUM
gp-217	89	52	data	datum	NOUN
gp-217	89	53	-	-	PUNCT
gp-217	89	54	based	base	VERB
gp-217	89	55	decision	decision	NOUN
gp-217	89	56	making	make	VERB
gp-217	89	57	0,319	0,319	NUM
gp-217	89	58	0,110	0,110	NUM
gp-217	89	59	2	2	NUM
gp-217	89	60	digital	digital	ADJ
gp-217	89	61	innovation	innovation	NOUN
gp-217	89	62	and	and	CCONJ
gp-217	89	63	transformation	transformation	NOUN
gp-217	89	64	support	support	VERB
gp-217	89	65	0,174	0,174	NUM
gp-217	89	66	0,060	0,060	NOUN
gp-217	89	67	10	10	NUM
gp-217	89	68	communicat	communicat	NOUN
gp-217	89	69	ion	ion	NOUN
gp-217	89	70	0,347	0,347	NUM
gp-217	89	71	0,347	0,347	NUM
gp-217	89	72	financial	financial	ADJ
gp-217	89	73	information	information	NOUN
gp-217	89	74	disclosure	disclosure	NOUN
gp-217	89	75	0,281	0,281	NUM
gp-217	89	76	0,098	0,098	NUM
gp-217	89	77	4	4	NUM
gp-217	89	78	regular	regular	ADJ
gp-217	89	79	policy	policy	NOUN
gp-217	89	80	socialization	socialization	NOUN
gp-217	89	81	0,073	0,073	NUM
gp-217	89	82	0,025	0,025	NUM
gp-217	89	83	12	12	NUM
gp-217	89	84	utilization	utilization	NOUN
gp-217	89	85	of	of	ADP
gp-217	89	86	digital	digital	ADJ
gp-217	89	87	platforms	platform	NOUN
gp-217	89	88	0,223	0,223	NUM
gp-217	89	89	0,077	0,077	NUM
gp-217	89	90	6	6	NUM
gp-217	89	91	responsiveness	responsiveness	NOUN
gp-217	89	92	to	to	ADP
gp-217	89	93	input	input	NOUN
gp-217	89	94	/	/	SYM
gp-217	89	95	complaints	complaint	NOUN
gp-217	89	96	0,422	0,422	NUM
gp-217	89	97	0,147	0,147	NUM
gp-217	89	98	1	1	NUM
gp-217	89	99	source	source	NOUN
gp-217	89	100	:	:	PUNCT
gp-217	89	101	data	datum	NOUN
gp-217	89	102	processed	process	VERB
gp-217	89	103	,	,	PUNCT
gp-217	89	104	2025	2025	NUM
gp-217	89	105	based	base	VERB
gp-217	89	106	on	on	ADP
gp-217	89	107	the	the	DET
gp-217	89	108	analytical	analytical	ADJ
gp-217	89	109	hierarchy	hierarchy	NOUN
gp-217	89	110	process	process	NOUN
gp-217	89	111	(	(	PUNCT
gp-217	89	112	ahp	ahp	NOUN
gp-217	89	113	)	)	PUNCT
gp-217	89	114	analysis	analysis	NOUN
gp-217	89	115	,	,	PUNCT
gp-217	89	116	the	the	DET
gp-217	89	117	component	component	NOUN
gp-217	89	118	with	with	ADP
gp-217	89	119	the	the	DET
gp-217	89	120	highest	high	ADJ
gp-217	89	121	global	global	ADJ
gp-217	89	122	weight	weight	NOUN
gp-217	89	123	is	be	AUX
gp-217	89	124	communication	communication	NOUN
gp-217	89	125	with	with	ADP
gp-217	89	126	a	a	DET
gp-217	89	127	global	global	ADJ
gp-217	89	128	weight	weight	NOUN
gp-217	89	129	of	of	ADP
gp-217	89	130	0.347	0.347	NUM
gp-217	89	131	,	,	PUNCT
gp-217	89	132	followed	follow	VERB
gp-217	89	133	by	by	ADP
gp-217	89	134	leadership	leadership	NOUN
gp-217	89	135	(	(	PUNCT
gp-217	89	136	0.343	0.343	NUM
gp-217	89	137	)	)	PUNCT
gp-217	89	138	and	and	CCONJ
gp-217	89	139	human	human	ADJ
gp-217	89	140	resources	resource	NOUN
gp-217	89	141	(	(	PUNCT
gp-217	89	142	0.309	0.309	NUM
gp-217	89	143	)	)	PUNCT
gp-217	89	144	.	.	PUNCT
gp-217	90	1	this	this	PRON
gp-217	90	2	shows	show	VERB
gp-217	90	3	that	that	SCONJ
gp-217	90	4	in	in	ADP
gp-217	90	5	the	the	DET
gp-217	90	6	context	context	NOUN
gp-217	90	7	of	of	ADP
gp-217	90	8	developing	develop	VERB
gp-217	90	9	transparency	transparency	NOUN
gp-217	90	10	and	and	CCONJ
gp-217	90	11	accountability	accountability	NOUN
gp-217	90	12	of	of	ADP
gp-217	90	13	financial	financial	ADJ
gp-217	90	14	systems	system	NOUN
gp-217	90	15	towards	towards	ADP
gp-217	90	16	industry	industry	NOUN
gp-217	90	17	5.0	5.0	NUM
gp-217	90	18	at	at	ADP
gp-217	90	19	unnes	unne	NOUN
gp-217	90	20	,	,	PUNCT
gp-217	90	21	communication	communication	NOUN
gp-217	90	22	is	be	AUX
gp-217	90	23	seen	see	VERB
gp-217	90	24	as	as	ADP
gp-217	90	25	the	the	DET
gp-217	90	26	most	most	ADV
gp-217	90	27	crucial	crucial	ADJ
gp-217	90	28	aspect	aspect	NOUN
gp-217	90	29	,	,	PUNCT
gp-217	90	30	especially	especially	ADV
gp-217	90	31	in	in	ADP
gp-217	90	32	terms	term	NOUN
gp-217	90	33	of	of	ADP
gp-217	90	34	information	information	NOUN
gp-217	90	35	disclosure	disclosure	NOUN
gp-217	90	36	,	,	PUNCT
gp-217	90	37	utilization	utilization	NOUN
gp-217	90	38	of	of	ADP
gp-217	90	39	digital	digital	ADJ
gp-217	90	40	platforms	platform	NOUN
gp-217	90	41	,	,	PUNCT
gp-217	90	42	and	and	CCONJ
gp-217	90	43	response	response	NOUN
gp-217	90	44	to	to	PART
gp-217	90	45	feedback	feedback	VERB
gp-217	90	46	.	.	PUNCT
gp-217	91	1	in	in	ADP
gp-217	91	2	terms	term	NOUN
gp-217	91	3	of	of	ADP
gp-217	91	4	attributes	attribute	NOUN
gp-217	91	5	,	,	PUNCT
gp-217	91	6	responsiveness	responsiveness	NOUN
gp-217	91	7	to	to	ADP
gp-217	91	8	input	input	NOUN
gp-217	91	9	/	/	SYM
gp-217	91	10	complaint	complaint	NOUN
gp-217	91	11	ranks	rank	VERB
gp-217	91	12	first	first	ADV
gp-217	91	13	(	(	PUNCT
gp-217	91	14	global	global	ADJ
gp-217	91	15	weight	weight	NOUN
gp-217	91	16	0.147	0.147	NUM
gp-217	91	17	)	)	PUNCT
gp-217	91	18	,	,	PUNCT
gp-217	91	19	indicating	indicate	VERB
gp-217	91	20	that	that	SCONJ
gp-217	91	21	speed	speed	NOUN
gp-217	91	22	and	and	CCONJ
gp-217	91	23	effectiveness	effectiveness	NOUN
gp-217	91	24	in	in	ADP
gp-217	91	25	responding	respond	VERB
gp-217	91	26	to	to	ADP
gp-217	91	27	input	input	NOUN
gp-217	91	28	is	be	AUX
gp-217	91	29	a	a	DET
gp-217	91	30	major	major	ADJ
gp-217	91	31	factor	factor	NOUN
gp-217	91	32	in	in	ADP
gp-217	91	33	realizing	realize	VERB
gp-217	91	34	financial	financial	ADJ
gp-217	91	35	system	system	NOUN
gp-217	91	36	transparency	transparency	NOUN
gp-217	91	37	.	.	PUNCT
gp-217	92	1	this	this	PRON
gp-217	92	2	is	be	AUX
gp-217	92	3	followed	follow	VERB
gp-217	92	4	by	by	ADP
gp-217	92	5	data	datum	NOUN
gp-217	92	6	-	-	PUNCT
gp-217	92	7	based	base	VERB
gp-217	92	8	decision	decision	NOUN
gp-217	92	9	making	making	NOUN
gp-217	92	10	(	(	PUNCT
gp-217	92	11	0.110	0.110	NUM
gp-217	92	12	)	)	PUNCT
gp-217	92	13	and	and	CCONJ
gp-217	92	14	availability	availability	NOUN
gp-217	92	15	of	of	ADP
gp-217	92	16	sustainable	sustainable	ADJ
gp-217	92	17	training	training	NOUN
gp-217	92	18	(	(	PUNCT
gp-217	92	19	0.102	0.102	NUM
gp-217	92	20	)	)	PUNCT
gp-217	92	21	which	which	PRON
gp-217	92	22	are	be	AUX
gp-217	92	23	ranked	rank	VERB
gp-217	92	24	second	second	ADJ
gp-217	92	25	and	and	CCONJ
gp-217	92	26	third	third	ADJ
gp-217	92	27	respectively	respectively	ADV
gp-217	92	28	.	.	PUNCT
gp-217	93	1	this	this	PRON
gp-217	93	2	reflects	reflect	VERB
gp-217	93	3	the	the	DET
gp-217	93	4	importance	importance	NOUN
gp-217	93	5	of	of	ADP
gp-217	93	6	data	data	NOUN
gp-217	93	7	-	-	PUNCT
gp-217	93	8	based	base	VERB
gp-217	93	9	decision	decision	NOUN
gp-217	93	10	making	making	NOUN
gp-217	93	11	and	and	CCONJ
gp-217	93	12	continuous	continuous	ADJ
gp-217	93	13	strengthening	strengthening	NOUN
gp-217	93	14	of	of	ADP
gp-217	93	15	human	human	ADJ
gp-217	93	16	resource	resource	NOUN
gp-217	93	17	capacity	capacity	NOUN
gp-217	93	18	to	to	PART
gp-217	93	19	support	support	VERB
gp-217	93	20	an	an	DET
gp-217	93	21	adaptive	adaptive	ADJ
gp-217	93	22	and	and	CCONJ
gp-217	93	23	technology	technology	NOUN
gp-217	93	24	-	-	PUNCT
gp-217	93	25	based	base	VERB
gp-217	93	26	system	system	NOUN
gp-217	93	27	.	.	PUNCT
gp-217	94	1	other	other	ADJ
gp-217	94	2	attributes	attribute	NOUN
gp-217	94	3	that	that	PRON
gp-217	94	4	also	also	ADV
gp-217	94	5	have	have	VERB
gp-217	94	6	a	a	DET
gp-217	94	7	large	large	ADJ
gp-217	94	8	influence	influence	NOUN
gp-217	94	9	include	include	VERB
gp-217	94	10	financial	financial	ADJ
gp-217	94	11	information	information	NOUN
gp-217	94	12	disclosure	disclosure	NOUN
gp-217	94	13	(	(	PUNCT
gp-217	94	14	0.098	0.098	NUM
gp-217	94	15	)	)	PUNCT
gp-217	94	16	,	,	PUNCT
gp-217	94	17	leadership	leadership	NOUN
gp-217	94	18	commitment	commitment	NOUN
gp-217	94	19	to	to	ADP
gp-217	94	20	transparency	transparency	NOUN
gp-217	94	21	(	(	PUNCT
gp-217	94	22	0.083	0.083	NUM
gp-217	94	23	)	)	PUNCT
gp-217	94	24	,	,	PUNCT
gp-217	94	25	and	and	CCONJ
gp-217	94	26	utilization	utilization	NOUN
gp-217	94	27	of	of	ADP
gp-217	94	28	digital	digital	ADJ
gp-217	94	29	platforms	platform	NOUN
gp-217	94	30	(	(	PUNCT
gp-217	94	31	0.077	0.077	NUM
gp-217	94	32	)	)	PUNCT
gp-217	94	33	,	,	PUNCT
gp-217	94	34	which	which	PRON
gp-217	94	35	are	be	AUX
gp-217	94	36	ranked	rank	VERB
gp-217	94	37	fourth	fourth	ADV
gp-217	94	38	to	to	ADP
gp-217	94	39	sixth	sixth	ADJ
gp-217	94	40	respectively	respectively	ADV
gp-217	94	41	.	.	PUNCT
gp-217	95	1	while	while	SCONJ
gp-217	95	2	attributes	attribute	NOUN
gp-217	95	3	such	such	ADJ
gp-217	95	4	as	as	ADP
gp-217	95	5	digital	digital	ADJ
gp-217	95	6	literacy	literacy	NOUN
gp-217	95	7	and	and	CCONJ
gp-217	95	8	technology	technology	NOUN
gp-217	95	9	(	(	PUNCT
gp-217	95	10	0.017	0.017	NUM
gp-217	95	11	)	)	PUNCT
gp-217	95	12	and	and	CCONJ
gp-217	95	13	digital	digital	NOUN
gp-217	95	14	-	-	PUNCT
gp-217	95	15	based	base	VERB
gp-217	95	16	integrative	integrative	ADJ
gp-217	95	17	policy	policy	NOUN
gp-217	95	18	(	(	PUNCT
gp-217	95	19	0.019	0.019	NUM
gp-217	95	20	)	)	PUNCT
gp-217	95	21	have	have	VERB
gp-217	95	22	the	the	DET
gp-217	95	23	lowest	low	ADJ
gp-217	95	24	weight	weight	NOUN
gp-217	95	25	,	,	PUNCT
gp-217	95	26	suggesting	suggest	VERB
gp-217	95	27	that	that	SCONJ
gp-217	95	28	despite	despite	SCONJ
gp-217	95	29	their	their	PRON
gp-217	95	30	importance	importance	NOUN
gp-217	95	31	,	,	PUNCT
gp-217	95	32	they	they	PRON
gp-217	95	33	are	be	AUX
gp-217	95	34	currently	currently	ADV
gp-217	95	35	perceived	perceive	VERB
gp-217	95	36	as	as	ADP
gp-217	95	37	less	less	ADV
gp-217	95	38	dominant	dominant	ADJ
gp-217	95	39	in	in	ADP
gp-217	95	40	the	the	DET
gp-217	95	41	broader	broad	ADJ
gp-217	95	42	strategic	strategic	ADJ
gp-217	95	43	context	context	NOUN
gp-217	95	44	.	.	PUNCT
gp-217	96	1	american	american	ADJ
gp-217	96	2	journal	journal	PROPN
gp-217	96	3	of	of	ADP
gp-217	96	4	economic	economic	ADJ
gp-217	96	5	and	and	CCONJ
gp-217	96	6	management	management	NOUN
gp-217	96	7	business	business	NOUN
gp-217	96	8	vol	vol	NOUN
gp-217	96	9	.	.	PROPN
gp-217	97	1	4	4	NUM
gp-217	97	2	no	no	NOUN
gp-217	97	3	.	.	NOUN
gp-217	98	1	6	6	NUM
gp-217	98	2	june	june	PROPN
gp-217	98	3	2025	2025	NUM
gp-217	98	4	836	836	NUM
gp-217	98	5	the	the	DET
gp-217	98	6	priority	priority	NOUN
gp-217	98	7	order	order	NOUN
gp-217	98	8	of	of	ADP
gp-217	98	9	policy	policy	NOUN
gp-217	98	10	strategies	strategy	NOUN
gp-217	98	11	and	and	CCONJ
gp-217	98	12	the	the	DET
gp-217	98	13	development	development	NOUN
gp-217	98	14	of	of	ADP
gp-217	98	15	transparency	transparency	NOUN
gp-217	98	16	and	and	CCONJ
gp-217	98	17	accountability	accountability	NOUN
gp-217	98	18	of	of	ADP
gp-217	98	19	the	the	DET
gp-217	98	20	unnes	unne	NOUN
gp-217	98	21	financial	financial	ADJ
gp-217	98	22	system	system	NOUN
gp-217	98	23	towards	towards	ADP
gp-217	98	24	industry	industry	NOUN
gp-217	98	25	5.0	5.0	NUM
gp-217	98	26	can	can	AUX
gp-217	98	27	also	also	ADV
gp-217	98	28	be	be	AUX
gp-217	98	29	seen	see	VERB
gp-217	98	30	in	in	ADP
gp-217	98	31	the	the	DET
gp-217	98	32	figure	figure	NOUN
gp-217	98	33	below	below	ADV
gp-217	98	34	:	:	PUNCT
gp-217	98	35	figure	figure	NOUN
gp-217	98	36	2	2	NUM
gp-217	98	37	.	.	PUNCT
gp-217	98	38	global	global	ADJ
gp-217	98	39	ahp	ahp	PROPN
gp-217	98	40	prioritization	prioritization	PROPN
gp-217	98	41	results	result	VERB
gp-217	98	42	source	source	NOUN
gp-217	98	43	:	:	PUNCT
gp-217	99	1	data	datum	NOUN
gp-217	99	2	processed	process	VERB
gp-217	99	3	,	,	PUNCT
gp-217	99	4	2025	2025	NUM
gp-217	99	5	the	the	DET
gp-217	99	6	results	result	NOUN
gp-217	99	7	of	of	ADP
gp-217	99	8	the	the	DET
gp-217	99	9	ahp	ahp	NOUN
gp-217	99	10	analysis	analysis	NOUN
gp-217	99	11	showed	show	VERB
gp-217	99	12	that	that	SCONJ
gp-217	99	13	of	of	ADP
gp-217	99	14	the	the	DET
gp-217	99	15	three	three	NUM
gp-217	99	16	main	main	ADJ
gp-217	99	17	components	component	NOUN
gp-217	99	18	,	,	PUNCT
gp-217	99	19	namely	namely	ADV
gp-217	99	20	human	human	ADJ
gp-217	99	21	resources	resource	NOUN
gp-217	99	22	,	,	PUNCT
gp-217	99	23	leadership	leadership	NOUN
gp-217	99	24	,	,	PUNCT
gp-217	99	25	and	and	CCONJ
gp-217	99	26	communication	communication	NOUN
gp-217	99	27	,	,	PUNCT
gp-217	99	28	the	the	DET
gp-217	99	29	communication	communication	NOUN
gp-217	99	30	component	component	NOUN
gp-217	99	31	ranked	rank	VERB
gp-217	99	32	highest	high	ADJ
gp-217	99	33	with	with	ADP
gp-217	99	34	a	a	DET
gp-217	99	35	global	global	ADJ
gp-217	99	36	weight	weight	NOUN
gp-217	99	37	of	of	ADP
gp-217	99	38	0.347	0.347	NUM
gp-217	99	39	.	.	PUNCT
gp-217	100	1	the	the	DET
gp-217	100	2	attribute	attribute	NOUN
gp-217	100	3	of	of	ADP
gp-217	100	4	responsiveness	responsiveness	NOUN
gp-217	100	5	to	to	PART
gp-217	100	6	input	input	NOUN
gp-217	100	7	/	/	SYM
gp-217	100	8	complaints	complaint	NOUN
gp-217	100	9	emerged	emerge	VERB
gp-217	100	10	as	as	ADP
gp-217	100	11	the	the	DET
gp-217	100	12	top	top	ADJ
gp-217	100	13	priority	priority	NOUN
gp-217	100	14	in	in	ADP
gp-217	100	15	strategies	strategy	NOUN
gp-217	100	16	to	to	PART
gp-217	100	17	improve	improve	VERB
gp-217	100	18	financial	financial	ADJ
gp-217	100	19	transparency	transparency	NOUN
gp-217	100	20	and	and	CCONJ
gp-217	100	21	accountability	accountability	NOUN
gp-217	100	22	at	at	ADP
gp-217	100	23	universitas	universitas	PROPN
gp-217	100	24	negeri	negeri	PROPN
gp-217	100	25	semarang	semarang	PROPN
gp-217	100	26	(	(	PUNCT
gp-217	100	27	unnes	unne	NOUN
gp-217	100	28	)	)	PUNCT
gp-217	100	29	.	.	PUNCT
gp-217	100	30	followed	follow	VERB
gp-217	100	31	by	by	ADP
gp-217	100	32	data	datum	NOUN
gp-217	100	33	-	-	PUNCT
gp-217	100	34	based	base	VERB
gp-217	100	35	decision	decision	NOUN
gp-217	100	36	making	making	NOUN
gp-217	100	37	and	and	CCONJ
gp-217	100	38	availability	availability	NOUN
gp-217	100	39	of	of	ADP
gp-217	100	40	sustainable	sustainable	ADJ
gp-217	100	41	training	training	NOUN
gp-217	100	42	,	,	PUNCT
gp-217	100	43	this	this	DET
gp-217	100	44	finding	finding	NOUN
gp-217	100	45	emphasizes	emphasize	VERB
gp-217	100	46	the	the	DET
gp-217	100	47	importance	importance	NOUN
gp-217	100	48	of	of	ADP
gp-217	100	49	open	open	ADJ
gp-217	100	50	and	and	CCONJ
gp-217	100	51	responsive	responsive	ADJ
gp-217	100	52	communication	communication	NOUN
gp-217	100	53	,	,	PUNCT
gp-217	100	54	objective	objective	ADJ
gp-217	100	55	decision	decision	NOUN
gp-217	100	56	making	making	NOUN
gp-217	100	57	,	,	PUNCT
gp-217	100	58	and	and	CCONJ
gp-217	100	59	strengthening	strengthen	VERB
gp-217	100	60	hr	hr	NOUN
gp-217	100	61	capacity	capacity	NOUN
gp-217	100	62	to	to	PART
gp-217	100	63	support	support	VERB
gp-217	100	64	modern	modern	ADJ
gp-217	100	65	digital	digital	PROPN
gp-217	100	66	-	-	PUNCT
gp-217	100	67	based	base	VERB
gp-217	100	68	financial	financial	ADJ
gp-217	100	69	governance	governance	NOUN
gp-217	100	70	.	.	PUNCT
gp-217	101	1	in	in	ADP
gp-217	101	2	the	the	DET
gp-217	101	3	resource	resource	NOUN
gp-217	101	4	-	-	PUNCT
gp-217	101	5	based	base	VERB
gp-217	101	6	view	view	NOUN
gp-217	101	7	(	(	PUNCT
gp-217	101	8	rbv	rbv	NOUN
gp-217	101	9	)	)	PUNCT
gp-217	101	10	perspective	perspective	NOUN
gp-217	101	11	,	,	PUNCT
gp-217	101	12	institutional	institutional	ADJ
gp-217	101	13	excellence	excellence	NOUN
gp-217	101	14	rests	rest	VERB
gp-217	101	15	not	not	PART
gp-217	101	16	only	only	ADV
gp-217	101	17	on	on	ADP
gp-217	101	18	physical	physical	ADJ
gp-217	101	19	or	or	CCONJ
gp-217	101	20	technological	technological	ADJ
gp-217	101	21	assets	asset	NOUN
gp-217	101	22	,	,	PUNCT
gp-217	101	23	but	but	CCONJ
gp-217	101	24	on	on	ADP
gp-217	101	25	the	the	DET
gp-217	101	26	management	management	NOUN
gp-217	101	27	of	of	ADP
gp-217	101	28	unique	unique	ADJ
gp-217	101	29	internal	internal	ADJ
gp-217	101	30	resources	resource	NOUN
gp-217	101	31	,	,	PUNCT
gp-217	101	32	such	such	ADJ
gp-217	101	33	as	as	ADP
gp-217	101	34	organizational	organizational	ADJ
gp-217	101	35	culture	culture	NOUN
gp-217	101	36	,	,	PUNCT
gp-217	101	37	expertise	expertise	NOUN
gp-217	101	38	,	,	PUNCT
gp-217	101	39	communication	communication	NOUN
gp-217	101	40	systems	system	NOUN
gp-217	101	41	,	,	PUNCT
gp-217	101	42	and	and	CCONJ
gp-217	101	43	hr	hr	NOUN
gp-217	101	44	integrity	integrity	NOUN
gp-217	101	45	.	.	PUNCT
gp-217	102	1	attributes	attribute	VERB
gp-217	102	2	such	such	ADJ
gp-217	102	3	as	as	ADP
gp-217	102	4	responsiveness	responsiveness	NOUN
gp-217	102	5	,	,	PUNCT
gp-217	102	6	data	data	NOUN
gp-217	102	7	-	-	PUNCT
gp-217	102	8	based	base	VERB
gp-217	102	9	decision	decision	NOUN
gp-217	102	10	making	making	NOUN
gp-217	102	11	,	,	PUNCT
gp-217	102	12	and	and	CCONJ
gp-217	102	13	integrity	integrity	NOUN
gp-217	102	14	and	and	CCONJ
gp-217	102	15	work	work	NOUN
gp-217	102	16	ethics	ethic	NOUN
gp-217	102	17	are	be	AUX
gp-217	102	18	intangible	intangible	ADJ
gp-217	102	19	resources	resource	NOUN
gp-217	102	20	that	that	PRON
gp-217	102	21	have	have	VERB
gp-217	102	22	strategic	strategic	ADJ
gp-217	102	23	value	value	NOUN
gp-217	102	24	because	because	SCONJ
gp-217	102	25	they	they	PRON
gp-217	102	26	are	be	AUX
gp-217	102	27	difficult	difficult	ADJ
gp-217	102	28	to	to	PART
gp-217	102	29	replicate	replicate	VERB
gp-217	102	30	and	and	CCONJ
gp-217	102	31	replace	replace	VERB
gp-217	102	32	.	.	PUNCT
gp-217	103	1	therefore	therefore	ADV
gp-217	103	2	,	,	PUNCT
gp-217	103	3	unnes	unne	NOUN
gp-217	103	4	'	'	PART
gp-217	103	5	ability	ability	NOUN
gp-217	103	6	to	to	PART
gp-217	103	7	build	build	VERB
gp-217	103	8	an	an	DET
gp-217	103	9	adaptive	adaptive	ADJ
gp-217	103	10	and	and	CCONJ
gp-217	103	11	responsive	responsive	ADJ
gp-217	103	12	financial	financial	ADJ
gp-217	103	13	communication	communication	NOUN
gp-217	103	14	system	system	NOUN
gp-217	103	15	can	can	AUX
gp-217	103	16	be	be	AUX
gp-217	103	17	the	the	DET
gp-217	103	18	foundation	foundation	NOUN
gp-217	103	19	of	of	ADP
gp-217	103	20	competitive	competitive	ADJ
gp-217	103	21	advantage	advantage	NOUN
gp-217	103	22	in	in	ADP
gp-217	103	23	facing	face	VERB
gp-217	103	24	digital	digital	ADJ
gp-217	103	25	transformation	transformation	NOUN
gp-217	103	26	towards	towards	ADP
gp-217	103	27	industry	industry	NOUN
gp-217	103	28	5.0	5.0	NUM
gp-217	103	29	.	.	PUNCT
gp-217	104	1	the	the	DET
gp-217	104	2	inclusion	inclusion	NOUN
gp-217	104	3	of	of	ADP
gp-217	104	4	the	the	DET
gp-217	104	5	availability	availability	NOUN
gp-217	104	6	of	of	ADP
gp-217	104	7	sustainable	sustainable	ADJ
gp-217	104	8	training	training	NOUN
gp-217	104	9	and	and	CCONJ
gp-217	104	10	adaptability	adaptability	NOUN
gp-217	104	11	to	to	ADP
gp-217	104	12	new	new	ADJ
gp-217	104	13	technology	technology	NOUN
gp-217	104	14	attributes	attribute	VERB
gp-217	104	15	in	in	ADP
gp-217	104	16	the	the	DET
gp-217	104	17	high	high	ADJ
gp-217	104	18	rankings	ranking	NOUN
gp-217	104	19	is	be	AUX
gp-217	104	20	also	also	ADV
gp-217	104	21	in	in	ADP
gp-217	104	22	line	line	NOUN
gp-217	104	23	with	with	ADP
gp-217	104	24	the	the	DET
gp-217	104	25	rbv	rbv	NOUN
gp-217	104	26	which	which	PRON
gp-217	104	27	emphasizes	emphasize	VERB
gp-217	104	28	the	the	DET
gp-217	104	29	importance	importance	NOUN
gp-217	104	30	of	of	ADP
gp-217	104	31	organizational	organizational	ADJ
gp-217	104	32	learning	learning	NOUN
gp-217	104	33	and	and	CCONJ
gp-217	104	34	sustainable	sustainable	ADJ
gp-217	104	35	development	development	NOUN
gp-217	104	36	.	.	PUNCT
gp-217	105	1	human	human	ADJ
gp-217	105	2	resources	resource	NOUN
gp-217	105	3	with	with	ADP
gp-217	105	4	digital	digital	ADJ
gp-217	105	5	skills	skill	NOUN
gp-217	105	6	,	,	PUNCT
gp-217	105	7	adaptability	adaptability	NOUN
gp-217	105	8	,	,	PUNCT
gp-217	105	9	and	and	CCONJ
gp-217	105	10	ethical	ethical	ADJ
gp-217	105	11	commitment	commitment	NOUN
gp-217	105	12	will	will	AUX
gp-217	105	13	be	be	AUX
gp-217	105	14	a	a	DET
gp-217	105	15	strategic	strategic	ADJ
gp-217	105	16	asset	asset	NOUN
gp-217	105	17	in	in	ADP
gp-217	105	18	supporting	support	VERB
gp-217	105	19	an	an	DET
gp-217	105	20	accountable	accountable	ADJ
gp-217	105	21	digital	digital	ADJ
gp-217	105	22	financial	financial	ADJ
gp-217	105	23	system	system	NOUN
gp-217	105	24	.	.	PUNCT
gp-217	106	1	on	on	ADP
gp-217	106	2	the	the	DET
gp-217	106	3	other	other	ADJ
gp-217	106	4	hand	hand	NOUN
gp-217	106	5	,	,	PUNCT
gp-217	106	6	leadership	leadership	NOUN
gp-217	106	7	commitment	commitment	NOUN
gp-217	106	8	to	to	ADP
gp-217	106	9	transparency	transparency	NOUN
gp-217	106	10	and	and	CCONJ
gp-217	106	11	support	support	NOUN
gp-217	106	12	for	for	ADP
gp-217	106	13	digital	digital	ADJ
gp-217	106	14	innovation	innovation	NOUN
gp-217	106	15	reflect	reflect	VERB
gp-217	106	16	the	the	DET
gp-217	106	17	importance	importance	NOUN
gp-217	106	18	of	of	ADP
gp-217	106	19	leadership	leadership	NOUN
gp-217	106	20	figures	figure	NOUN
gp-217	106	21	in	in	ADP
gp-217	106	22	facilitating	facilitate	VERB
gp-217	106	23	transformation	transformation	NOUN
gp-217	106	24	and	and	CCONJ
gp-217	106	25	maintaining	maintain	VERB
gp-217	106	26	continuity	continuity	NOUN
gp-217	106	27	of	of	ADP
gp-217	106	28	governance	governance	NOUN
gp-217	106	29	with	with	ADP
gp-217	106	30	integrity	integrity	NOUN
gp-217	106	31	.	.	PUNCT
gp-217	107	1	american	american	ADJ
gp-217	107	2	journal	journal	PROPN
gp-217	107	3	of	of	ADP
gp-217	107	4	economic	economic	ADJ
gp-217	107	5	and	and	CCONJ
gp-217	107	6	management	management	NOUN
gp-217	107	7	business	business	NOUN
gp-217	107	8	vol	vol	NOUN
gp-217	107	9	.	.	PROPN
gp-217	108	1	4	4	NUM
gp-217	108	2	no	no	NOUN
gp-217	108	3	.	.	NOUN
gp-217	109	1	6	6	NUM
gp-217	109	2	june	june	PROPN
gp-217	109	3	2025	2025	NUM
gp-217	109	4	837	837	NUM
gp-217	109	5	in	in	ADP
gp-217	109	6	the	the	DET
gp-217	109	7	good	good	ADJ
gp-217	109	8	governance	governance	NOUN
gp-217	109	9	framework	framework	NOUN
gp-217	109	10	,	,	PUNCT
gp-217	109	11	the	the	DET
gp-217	109	12	principles	principle	NOUN
gp-217	109	13	of	of	ADP
gp-217	109	14	transparency	transparency	NOUN
gp-217	109	15	,	,	PUNCT
gp-217	109	16	accountability	accountability	NOUN
gp-217	109	17	,	,	PUNCT
gp-217	109	18	and	and	CCONJ
gp-217	109	19	public	public	ADJ
gp-217	109	20	participation	participation	NOUN
gp-217	109	21	are	be	AUX
gp-217	109	22	core	core	NOUN
gp-217	109	23	elements	element	NOUN
gp-217	109	24	.	.	PUNCT
gp-217	110	1	the	the	DET
gp-217	110	2	ahp	ahp	NOUN
gp-217	110	3	results	result	NOUN
gp-217	110	4	show	show	VERB
gp-217	110	5	that	that	SCONJ
gp-217	110	6	unnes	unne	NOUN
gp-217	110	7	has	have	AUX
gp-217	110	8	strategically	strategically	ADV
gp-217	110	9	placed	place	VERB
gp-217	110	10	these	these	DET
gp-217	110	11	indicators	indicator	NOUN
gp-217	110	12	,	,	PUNCT
gp-217	110	13	such	such	ADJ
gp-217	110	14	as	as	ADP
gp-217	110	15	on	on	ADP
gp-217	110	16	financial	financial	ADJ
gp-217	110	17	information	information	NOUN
gp-217	110	18	disclosure	disclosure	NOUN
gp-217	110	19	,	,	PUNCT
gp-217	110	20	consistency	consistency	NOUN
gp-217	110	21	of	of	ADP
gp-217	110	22	supervision	supervision	NOUN
gp-217	110	23	,	,	PUNCT
gp-217	110	24	and	and	CCONJ
gp-217	110	25	digital	digital	ADJ
gp-217	110	26	-	-	PUNCT
gp-217	110	27	based	base	VERB
gp-217	110	28	integrative	integrative	ADJ
gp-217	110	29	policy	policy	NOUN
gp-217	110	30	.	.	PUNCT
gp-217	111	1	the	the	DET
gp-217	111	2	leadership	leadership	NOUN
gp-217	111	3	's	's	PART
gp-217	111	4	commitment	commitment	NOUN
gp-217	111	5	to	to	ADP
gp-217	111	6	information	information	NOUN
gp-217	111	7	disclosure	disclosure	NOUN
gp-217	111	8	and	and	CCONJ
gp-217	111	9	the	the	DET
gp-217	111	10	strengthening	strengthening	NOUN
gp-217	111	11	of	of	ADP
gp-217	111	12	a	a	DET
gp-217	111	13	consistent	consistent	ADJ
gp-217	111	14	supervision	supervision	NOUN
gp-217	111	15	system	system	NOUN
gp-217	111	16	are	be	AUX
gp-217	111	17	the	the	DET
gp-217	111	18	cornerstones	cornerstone	NOUN
gp-217	111	19	of	of	ADP
gp-217	111	20	good	good	ADJ
gp-217	111	21	governance	governance	NOUN
gp-217	111	22	in	in	ADP
gp-217	111	23	higher	high	ADJ
gp-217	111	24	education	education	NOUN
gp-217	111	25	,	,	PUNCT
gp-217	111	26	in	in	ADP
gp-217	111	27	line	line	NOUN
gp-217	111	28	with	with	ADP
gp-217	111	29	the	the	DET
gp-217	111	30	principles	principle	NOUN
gp-217	111	31	of	of	ADP
gp-217	111	32	good	good	ADJ
gp-217	111	33	governance	governance	NOUN
gp-217	111	34	that	that	PRON
gp-217	111	35	emphasize	emphasize	VERB
gp-217	111	36	vertical	vertical	ADJ
gp-217	111	37	and	and	CCONJ
gp-217	111	38	horizontal	horizontal	ADJ
gp-217	111	39	accountability	accountability	NOUN
gp-217	111	40	.	.	PUNCT
gp-217	112	1	when	when	SCONJ
gp-217	112	2	examined	examine	VERB
gp-217	112	3	from	from	ADP
gp-217	112	4	transparency	transparency	NOUN
gp-217	112	5	theory	theory	NOUN
gp-217	112	6	,	,	PUNCT
gp-217	112	7	financial	financial	ADJ
gp-217	112	8	transparency	transparency	NOUN
gp-217	112	9	is	be	AUX
gp-217	112	10	not	not	PART
gp-217	112	11	just	just	ADV
gp-217	112	12	data	datum	NOUN
gp-217	112	13	disclosure	disclosure	NOUN
gp-217	112	14	,	,	PUNCT
gp-217	112	15	but	but	CCONJ
gp-217	112	16	includes	include	VERB
gp-217	112	17	clarity	clarity	NOUN
gp-217	112	18	,	,	PUNCT
gp-217	112	19	accessibility	accessibility	NOUN
gp-217	112	20	,	,	PUNCT
gp-217	112	21	and	and	CCONJ
gp-217	112	22	utilization	utilization	NOUN
gp-217	112	23	of	of	ADP
gp-217	112	24	information	information	NOUN
gp-217	112	25	by	by	ADP
gp-217	112	26	stakeholders	stakeholder	NOUN
gp-217	112	27	.	.	PUNCT
gp-217	113	1	attributes	attribute	NOUN
gp-217	113	2	such	such	ADJ
gp-217	113	3	as	as	ADP
gp-217	113	4	utilization	utilization	NOUN
gp-217	113	5	of	of	ADP
gp-217	113	6	digital	digital	ADJ
gp-217	113	7	platforms	platform	NOUN
gp-217	113	8	and	and	CCONJ
gp-217	113	9	financial	financial	ADJ
gp-217	113	10	information	information	NOUN
gp-217	113	11	disclosure	disclosure	NOUN
gp-217	113	12	represent	represent	VERB
gp-217	113	13	digital	digital	ADJ
gp-217	113	14	communication	communication	NOUN
gp-217	113	15	strategies	strategy	NOUN
gp-217	113	16	that	that	PRON
gp-217	113	17	support	support	VERB
gp-217	113	18	the	the	DET
gp-217	113	19	involvement	involvement	NOUN
gp-217	113	20	of	of	ADP
gp-217	113	21	the	the	DET
gp-217	113	22	academic	academic	ADJ
gp-217	113	23	community	community	NOUN
gp-217	113	24	and	and	CCONJ
gp-217	113	25	the	the	DET
gp-217	113	26	public	public	NOUN
gp-217	113	27	in	in	ADP
gp-217	113	28	monitoring	monitoring	NOUN
gp-217	113	29	and	and	CCONJ
gp-217	113	30	understanding	understand	VERB
gp-217	113	31	the	the	DET
gp-217	113	32	campus	campus	NOUN
gp-217	113	33	financial	financial	ADJ
gp-217	113	34	system	system	NOUN
gp-217	113	35	.	.	PUNCT
gp-217	114	1	the	the	DET
gp-217	114	2	high	high	ADJ
gp-217	114	3	global	global	ADJ
gp-217	114	4	weight	weight	NOUN
gp-217	114	5	of	of	ADP
gp-217	114	6	this	this	DET
gp-217	114	7	attribute	attribute	NOUN
gp-217	114	8	reflects	reflect	VERB
gp-217	114	9	the	the	DET
gp-217	114	10	urgency	urgency	NOUN
gp-217	114	11	of	of	ADP
gp-217	114	12	transforming	transform	VERB
gp-217	114	13	communication	communication	NOUN
gp-217	114	14	towards	towards	ADP
gp-217	114	15	digital	digital	NOUN
gp-217	114	16	that	that	PRON
gp-217	114	17	is	be	AUX
gp-217	114	18	informative	informative	ADJ
gp-217	114	19	and	and	CCONJ
gp-217	114	20	participatory	participatory	ADJ
gp-217	114	21	.	.	PUNCT
gp-217	115	1	the	the	DET
gp-217	115	2	responsiveness	responsiveness	NOUN
gp-217	115	3	to	to	PART
gp-217	115	4	input	input	NOUN
gp-217	115	5	/	/	SYM
gp-217	115	6	complaints	complaint	NOUN
gp-217	115	7	attribute	attribute	NOUN
gp-217	115	8	,	,	PUNCT
gp-217	115	9	which	which	PRON
gp-217	115	10	ranks	rank	VERB
gp-217	115	11	first	first	ADV
gp-217	115	12	,	,	PUNCT
gp-217	115	13	indicates	indicate	VERB
gp-217	115	14	that	that	SCONJ
gp-217	115	15	the	the	DET
gp-217	115	16	effectiveness	effectiveness	NOUN
gp-217	115	17	of	of	ADP
gp-217	115	18	two	two	NUM
gp-217	115	19	-	-	PUNCT
gp-217	115	20	way	way	NOUN
gp-217	115	21	communication	communication	NOUN
gp-217	115	22	is	be	AUX
gp-217	115	23	a	a	DET
gp-217	115	24	key	key	ADJ
gp-217	115	25	need	need	NOUN
gp-217	115	26	.	.	PUNCT
gp-217	116	1	transparency	transparency	NOUN
gp-217	116	2	theory	theory	NOUN
gp-217	116	3	asserts	assert	VERB
gp-217	116	4	that	that	SCONJ
gp-217	116	5	an	an	DET
gp-217	116	6	open	open	ADJ
gp-217	116	7	system	system	NOUN
gp-217	116	8	should	should	AUX
gp-217	116	9	be	be	AUX
gp-217	116	10	able	able	ADJ
gp-217	116	11	to	to	PART
gp-217	116	12	respond	respond	VERB
gp-217	116	13	to	to	ADP
gp-217	116	14	questions	question	NOUN
gp-217	116	15	,	,	PUNCT
gp-217	116	16	criticisms	criticism	NOUN
gp-217	116	17	and	and	CCONJ
gp-217	116	18	information	information	NOUN
gp-217	116	19	needs	need	VERB
gp-217	116	20	quickly	quickly	ADV
gp-217	116	21	and	and	CCONJ
gp-217	116	22	appropriately	appropriately	ADV
gp-217	116	23	.	.	PUNCT
gp-217	117	1	this	this	PRON
gp-217	117	2	not	not	PART
gp-217	117	3	only	only	ADV
gp-217	117	4	creates	create	VERB
gp-217	117	5	trust	trust	NOUN
gp-217	117	6	,	,	PUNCT
gp-217	117	7	but	but	CCONJ
gp-217	117	8	also	also	ADV
gp-217	117	9	strengthens	strengthen	VERB
gp-217	117	10	the	the	DET
gp-217	117	11	legitimacy	legitimacy	NOUN
gp-217	117	12	of	of	ADP
gp-217	117	13	the	the	DET
gp-217	117	14	institution	institution	NOUN
gp-217	117	15	in	in	ADP
gp-217	117	16	the	the	DET
gp-217	117	17	eyes	eye	NOUN
gp-217	117	18	of	of	ADP
gp-217	117	19	the	the	DET
gp-217	117	20	public	public	NOUN
gp-217	117	21	.	.	PUNCT
gp-217	118	1	thus	thus	ADV
gp-217	118	2	,	,	PUNCT
gp-217	118	3	in	in	ADP
gp-217	118	4	the	the	DET
gp-217	118	5	context	context	NOUN
gp-217	118	6	of	of	ADP
gp-217	118	7	unnes	unne	NOUN
gp-217	118	8	,	,	PUNCT
gp-217	118	9	building	build	VERB
gp-217	118	10	a	a	DET
gp-217	118	11	real	real	ADJ
gp-217	118	12	-	-	PUNCT
gp-217	118	13	time	time	NOUN
gp-217	118	14	digital	digital	NOUN
gp-217	118	15	-	-	PUNCT
gp-217	118	16	based	base	VERB
gp-217	118	17	complaint	complaint	NOUN
gp-217	118	18	and	and	CCONJ
gp-217	118	19	feedback	feedback	NOUN
gp-217	118	20	mechanism	mechanism	NOUN
gp-217	118	21	will	will	AUX
gp-217	118	22	be	be	AUX
gp-217	118	23	one	one	NUM
gp-217	118	24	of	of	ADP
gp-217	118	25	the	the	DET
gp-217	118	26	key	key	ADJ
gp-217	118	27	elements	element	NOUN
gp-217	118	28	in	in	ADP
gp-217	118	29	future	future	ADJ
gp-217	118	30	financial	financial	ADJ
gp-217	118	31	governance	governance	NOUN
gp-217	118	32	.	.	PUNCT
gp-217	119	1	this	this	DET
gp-217	119	2	finding	finding	NOUN
gp-217	119	3	is	be	AUX
gp-217	119	4	reinforced	reinforce	VERB
gp-217	119	5	by	by	ADP
gp-217	119	6	various	various	ADJ
gp-217	119	7	previous	previous	ADJ
gp-217	119	8	studies	study	NOUN
gp-217	119	9	.	.	PUNCT
gp-217	120	1	for	for	ADP
gp-217	120	2	example	example	NOUN
gp-217	120	3	,	,	PUNCT
gp-217	120	4	a	a	DET
gp-217	120	5	study	study	NOUN
gp-217	120	6	by	by	ADP
gp-217	120	7	(	(	PUNCT
gp-217	120	8	atiningsih	atiningsih	PROPN
gp-217	120	9	&	&	CCONJ
gp-217	120	10	ningtyas	ningtyas	PROPN
gp-217	120	11	,	,	PUNCT
gp-217	120	12	2019	2019	NUM
gp-217	120	13	)	)	PUNCT
gp-217	120	14	showed	show	VERB
gp-217	120	15	that	that	SCONJ
gp-217	120	16	financial	financial	ADJ
gp-217	120	17	transparency	transparency	NOUN
gp-217	120	18	in	in	ADP
gp-217	120	19	higher	high	ADJ
gp-217	120	20	education	education	NOUN
gp-217	120	21	is	be	AUX
gp-217	120	22	influenced	influence	VERB
gp-217	120	23	by	by	ADP
gp-217	120	24	strong	strong	ADJ
gp-217	120	25	leadership	leadership	NOUN
gp-217	120	26	,	,	PUNCT
gp-217	120	27	information	information	NOUN
gp-217	120	28	technology	technology	NOUN
gp-217	120	29	support	support	NOUN
gp-217	120	30	,	,	PUNCT
gp-217	120	31	and	and	CCONJ
gp-217	120	32	the	the	DET
gp-217	120	33	quality	quality	NOUN
gp-217	120	34	of	of	ADP
gp-217	120	35	human	human	ADJ
gp-217	120	36	resources	resource	NOUN
gp-217	120	37	.	.	PUNCT
gp-217	121	1	meanwhile	meanwhile	ADV
gp-217	121	2	,	,	PUNCT
gp-217	121	3	(	(	PUNCT
gp-217	121	4	urdaneta	urdaneta	PROPN
gp-217	121	5	et	et	PROPN
gp-217	121	6	al	al	PROPN
gp-217	121	7	.	.	PROPN
gp-217	121	8	,	,	PUNCT
gp-217	121	9	2021	2021	NUM
gp-217	121	10	)	)	PUNCT
gp-217	121	11	emphasized	emphasize	VERB
gp-217	121	12	that	that	SCONJ
gp-217	121	13	successful	successful	ADJ
gp-217	121	14	digitization	digitization	NOUN
gp-217	121	15	of	of	ADP
gp-217	121	16	public	public	ADJ
gp-217	121	17	accountability	accountability	NOUN
gp-217	121	18	requires	require	VERB
gp-217	121	19	integration	integration	NOUN
gp-217	121	20	between	between	ADP
gp-217	121	21	technology	technology	NOUN
gp-217	121	22	-	-	PUNCT
gp-217	121	23	based	base	VERB
gp-217	121	24	systems	system	NOUN
gp-217	121	25	and	and	CCONJ
gp-217	121	26	organizational	organizational	ADJ
gp-217	121	27	cultural	cultural	ADJ
gp-217	121	28	commitment	commitment	NOUN
gp-217	121	29	.	.	PUNCT
gp-217	122	1	this	this	PRON
gp-217	122	2	is	be	AUX
gp-217	122	3	in	in	ADP
gp-217	122	4	line	line	NOUN
gp-217	122	5	with	with	ADP
gp-217	122	6	the	the	DET
gp-217	122	7	unnes	unne	NOUN
gp-217	122	8	ahp	ahp	PROPN
gp-217	122	9	results	result	NOUN
gp-217	122	10	which	which	PRON
gp-217	122	11	place	place	VERB
gp-217	122	12	human	human	ADJ
gp-217	122	13	resources	resource	NOUN
gp-217	122	14	,	,	PUNCT
gp-217	122	15	leadership	leadership	NOUN
gp-217	122	16	,	,	PUNCT
gp-217	122	17	and	and	CCONJ
gp-217	122	18	communication	communication	NOUN
gp-217	122	19	as	as	ADP
gp-217	122	20	the	the	DET
gp-217	122	21	main	main	ADJ
gp-217	122	22	pillars	pillar	NOUN
gp-217	122	23	.	.	PUNCT
gp-217	123	1	figure	figure	VERB
gp-217	123	2	3	3	NUM
gp-217	123	3	.	.	PUNCT
gp-217	123	4	sensitivity	sensitivity	NOUN
gp-217	123	5	analysis	analysis	NOUN
gp-217	123	6	results	result	NOUN
gp-217	123	7	source	source	NOUN
gp-217	123	8	:	:	PUNCT
gp-217	123	9	data	datum	NOUN
gp-217	123	10	processed	process	VERB
gp-217	123	11	,	,	PUNCT
gp-217	123	12	2025	2025	NUM
gp-217	123	13	american	american	ADJ
gp-217	123	14	journal	journal	PROPN
gp-217	123	15	of	of	ADP
gp-217	123	16	economic	economic	ADJ
gp-217	123	17	and	and	CCONJ
gp-217	123	18	management	management	NOUN
gp-217	123	19	business	business	NOUN
gp-217	123	20	vol	vol	NOUN
gp-217	123	21	.	.	PROPN
gp-217	124	1	4	4	NUM
gp-217	124	2	no	no	NOUN
gp-217	124	3	.	.	NOUN
gp-217	125	1	6	6	NUM
gp-217	125	2	june	june	PROPN
gp-217	125	3	2025	2025	NUM
gp-217	125	4	838	838	NUM
gp-217	125	5	the	the	DET
gp-217	125	6	results	result	NOUN
gp-217	125	7	of	of	ADP
gp-217	125	8	the	the	DET
gp-217	125	9	sensitivity	sensitivity	NOUN
gp-217	125	10	analysis	analysis	NOUN
gp-217	125	11	in	in	ADP
gp-217	125	12	the	the	DET
gp-217	125	13	graph	graph	NOUN
gp-217	125	14	above	above	ADV
gp-217	125	15	illustrate	illustrate	VERB
gp-217	125	16	the	the	DET
gp-217	125	17	effect	effect	NOUN
gp-217	125	18	of	of	ADP
gp-217	125	19	changes	change	NOUN
gp-217	125	20	in	in	ADP
gp-217	125	21	the	the	DET
gp-217	125	22	weights	weight	NOUN
gp-217	125	23	of	of	ADP
gp-217	125	24	the	the	DET
gp-217	125	25	three	three	NUM
gp-217	125	26	main	main	ADJ
gp-217	125	27	criteria	criterion	NOUN
gp-217	125	28	,	,	PUNCT
gp-217	125	29	human	human	ADJ
gp-217	125	30	resource	resource	NOUN
gp-217	125	31	,	,	PUNCT
gp-217	125	32	leadership	leadership	NOUN
gp-217	125	33	,	,	PUNCT
gp-217	125	34	and	and	CCONJ
gp-217	125	35	communication	communication	NOUN
gp-217	125	36	on	on	ADP
gp-217	125	37	the	the	DET
gp-217	125	38	global	global	ADJ
gp-217	125	39	weight	weight	NOUN
gp-217	125	40	of	of	ADP
gp-217	125	41	each	each	DET
gp-217	125	42	alternative	alternative	NOUN
gp-217	125	43	or	or	CCONJ
gp-217	125	44	strategy	strategy	NOUN
gp-217	125	45	attribute	attribute	NOUN
gp-217	125	46	in	in	ADP
gp-217	125	47	developing	develop	VERB
gp-217	125	48	transparency	transparency	NOUN
gp-217	125	49	and	and	CCONJ
gp-217	125	50	accountability	accountability	NOUN
gp-217	125	51	of	of	ADP
gp-217	125	52	financial	financial	ADJ
gp-217	125	53	systems	system	NOUN
gp-217	125	54	towards	towards	ADP
gp-217	125	55	the	the	DET
gp-217	125	56	industry	industry	NOUN
gp-217	125	57	5.0	5.0	NUM
gp-217	125	58	era	era	NOUN
gp-217	125	59	at	at	ADP
gp-217	125	60	unnes	unne	NOUN
gp-217	125	61	.	.	PUNCT
gp-217	126	1	it	it	PRON
gp-217	126	2	can	can	AUX
gp-217	126	3	be	be	AUX
gp-217	126	4	seen	see	VERB
gp-217	126	5	that	that	SCONJ
gp-217	126	6	the	the	DET
gp-217	126	7	attribute	attribute	NOUN
gp-217	126	8	'	'	PUNCT
gp-217	126	9	responsiveness	responsiveness	NOUN
gp-217	126	10	to	to	ADP
gp-217	126	11	input	input	NOUN
gp-217	126	12	/	/	SYM
gp-217	126	13	complaints	complaint	NOUN
gp-217	126	14	'	'	NUM
gp-217	126	15	,	,	PUNCT
gp-217	126	16	which	which	PRON
gp-217	126	17	is	be	AUX
gp-217	126	18	in	in	ADP
gp-217	126	19	the	the	DET
gp-217	126	20	communication	communication	NOUN
gp-217	126	21	category	category	NOUN
gp-217	126	22	,	,	PUNCT
gp-217	126	23	is	be	AUX
gp-217	126	24	very	very	ADV
gp-217	126	25	sensitive	sensitive	ADJ
gp-217	126	26	to	to	ADP
gp-217	126	27	changes	change	NOUN
gp-217	126	28	in	in	ADP
gp-217	126	29	the	the	DET
gp-217	126	30	weight	weight	NOUN
gp-217	126	31	of	of	ADP
gp-217	126	32	the	the	DET
gp-217	126	33	communication	communication	NOUN
gp-217	126	34	dimension	dimension	NOUN
gp-217	126	35	,	,	PUNCT
gp-217	126	36	as	as	SCONJ
gp-217	126	37	shown	show	VERB
gp-217	126	38	by	by	ADP
gp-217	126	39	the	the	DET
gp-217	126	40	sharp	sharp	ADJ
gp-217	126	41	spike	spike	NOUN
gp-217	126	42	in	in	ADP
gp-217	126	43	the	the	DET
gp-217	126	44	line	line	NOUN
gp-217	126	45	when	when	SCONJ
gp-217	126	46	the	the	DET
gp-217	126	47	communication	communication	NOUN
gp-217	126	48	dimension	dimension	NOUN
gp-217	126	49	is	be	AUX
gp-217	126	50	given	give	VERB
gp-217	126	51	a	a	DET
gp-217	126	52	greater	great	ADJ
gp-217	126	53	weight	weight	NOUN
gp-217	126	54	.	.	PUNCT
gp-217	127	1	similarly	similarly	ADV
gp-217	127	2	,	,	PUNCT
gp-217	127	3	the	the	DET
gp-217	127	4	attribute	attribute	NOUN
gp-217	127	5	'	'	PUNCT
gp-217	127	6	data	data	NOUN
gp-217	127	7	-	-	PUNCT
gp-217	127	8	based	base	VERB
gp-217	127	9	decision	decision	NOUN
gp-217	127	10	making	make	VERB
gp-217	127	11	'	'	PUNCT
gp-217	127	12	under	under	ADP
gp-217	127	13	the	the	DET
gp-217	127	14	leadership	leadership	NOUN
gp-217	127	15	category	category	NOUN
gp-217	127	16	shows	show	VERB
gp-217	127	17	high	high	ADJ
gp-217	127	18	sensitivity	sensitivity	NOUN
gp-217	127	19	to	to	ADP
gp-217	127	20	changes	change	NOUN
gp-217	127	21	in	in	ADP
gp-217	127	22	the	the	DET
gp-217	127	23	weight	weight	NOUN
gp-217	127	24	of	of	ADP
gp-217	127	25	the	the	DET
gp-217	127	26	leadership	leadership	NOUN
gp-217	127	27	dimension	dimension	NOUN
gp-217	127	28	.	.	PUNCT
gp-217	128	1	meanwhile	meanwhile	ADV
gp-217	128	2	,	,	PUNCT
gp-217	128	3	attributes	attribute	VERB
gp-217	128	4	such	such	ADJ
gp-217	128	5	as	as	ADP
gp-217	128	6	'	'	PUNCT
gp-217	128	7	digital	digital	ADJ
gp-217	128	8	literacy	literacy	NOUN
gp-217	128	9	and	and	CCONJ
gp-217	128	10	technology	technology	NOUN
gp-217	128	11	'	'	PUNCT
gp-217	128	12	and	and	CCONJ
gp-217	128	13	'	'	PUNCT
gp-217	128	14	regular	regular	ADJ
gp-217	128	15	policy	policy	NOUN
gp-217	128	16	socialization	socialization	NOUN
gp-217	128	17	'	'	PUNCT
gp-217	128	18	continued	continue	VERB
gp-217	128	19	to	to	PART
gp-217	128	20	show	show	VERB
gp-217	128	21	low	low	ADJ
gp-217	128	22	weights	weight	NOUN
gp-217	128	23	across	across	ADP
gp-217	128	24	variations	variation	NOUN
gp-217	128	25	,	,	PUNCT
gp-217	128	26	indicating	indicate	VERB
gp-217	128	27	that	that	SCONJ
gp-217	128	28	even	even	ADV
gp-217	128	29	though	though	SCONJ
gp-217	128	30	the	the	DET
gp-217	128	31	weights	weight	NOUN
gp-217	128	32	of	of	ADP
gp-217	128	33	the	the	DET
gp-217	128	34	parent	parent	NOUN
gp-217	128	35	dimensions	dimension	NOUN
gp-217	128	36	changed	change	VERB
gp-217	128	37	,	,	PUNCT
gp-217	128	38	these	these	DET
gp-217	128	39	attributes	attribute	NOUN
gp-217	128	40	were	be	AUX
gp-217	128	41	still	still	ADV
gp-217	128	42	not	not	PART
gp-217	128	43	a	a	DET
gp-217	128	44	top	top	ADJ
gp-217	128	45	priority	priority	NOUN
gp-217	128	46	.	.	PUNCT
gp-217	129	1	in	in	ADP
gp-217	129	2	addition	addition	NOUN
gp-217	129	3	,	,	PUNCT
gp-217	129	4	attributes	attribute	VERB
gp-217	129	5	from	from	ADP
gp-217	129	6	the	the	DET
gp-217	129	7	human	human	ADJ
gp-217	129	8	resource	resource	NOUN
gp-217	129	9	dimension	dimension	NOUN
gp-217	129	10	such	such	ADJ
gp-217	129	11	as	as	ADP
gp-217	129	12	technical	technical	ADJ
gp-217	129	13	competency	competency	NOUN
gp-217	129	14	,	,	PUNCT
gp-217	129	15	availability	availability	NOUN
gp-217	129	16	of	of	ADP
gp-217	129	17	sustainable	sustainable	ADJ
gp-217	129	18	training	training	NOUN
gp-217	129	19	,	,	PUNCT
gp-217	129	20	and	and	CCONJ
gp-217	129	21	integrity	integrity	NOUN
gp-217	129	22	and	and	CCONJ
gp-217	129	23	work	work	NOUN
gp-217	129	24	ethics	ethic	NOUN
gp-217	129	25	increased	increase	VERB
gp-217	129	26	significantly	significantly	ADV
gp-217	129	27	when	when	SCONJ
gp-217	129	28	the	the	DET
gp-217	129	29	hr	hr	NOUN
gp-217	129	30	dimension	dimension	NOUN
gp-217	129	31	was	be	AUX
gp-217	129	32	given	give	VERB
gp-217	129	33	a	a	DET
gp-217	129	34	higher	high	ADJ
gp-217	129	35	weight	weight	NOUN
gp-217	129	36	,	,	PUNCT
gp-217	129	37	but	but	CCONJ
gp-217	129	38	not	not	PART
gp-217	129	39	as	as	ADV
gp-217	129	40	sharply	sharply	ADV
gp-217	129	41	as	as	SCONJ
gp-217	129	42	attributes	attribute	NOUN
gp-217	129	43	on	on	ADP
gp-217	129	44	communication	communication	NOUN
gp-217	129	45	and	and	CCONJ
gp-217	129	46	leadership	leadership	NOUN
gp-217	129	47	.	.	PUNCT
gp-217	130	1	thus	thus	ADV
gp-217	130	2	,	,	PUNCT
gp-217	130	3	this	this	DET
gp-217	130	4	graph	graph	NOUN
gp-217	130	5	shows	show	VERB
gp-217	130	6	that	that	SCONJ
gp-217	130	7	in	in	ADP
gp-217	130	8	the	the	DET
gp-217	130	9	context	context	NOUN
gp-217	130	10	of	of	ADP
gp-217	130	11	sensitivity	sensitivity	NOUN
gp-217	130	12	,	,	PUNCT
gp-217	130	13	the	the	DET
gp-217	130	14	success	success	NOUN
gp-217	130	15	of	of	ADP
gp-217	130	16	the	the	DET
gp-217	130	17	strategy	strategy	NOUN
gp-217	130	18	is	be	AUX
gp-217	130	19	highly	highly	ADV
gp-217	130	20	dependent	dependent	ADJ
gp-217	130	21	on	on	ADP
gp-217	130	22	the	the	DET
gp-217	130	23	extent	extent	NOUN
gp-217	130	24	to	to	PART
gp-217	130	25	which	which	DET
gp-217	130	26	priority	priority	NOUN
gp-217	130	27	is	be	AUX
gp-217	130	28	given	give	VERB
gp-217	130	29	to	to	ADP
gp-217	130	30	the	the	DET
gp-217	130	31	communication	communication	NOUN
gp-217	130	32	and	and	CCONJ
gp-217	130	33	leadership	leadership	NOUN
gp-217	130	34	dimensions	dimension	NOUN
gp-217	130	35	.	.	PUNCT
gp-217	131	1	this	this	PRON
gp-217	131	2	confirms	confirm	VERB
gp-217	131	3	that	that	SCONJ
gp-217	131	4	responsiveness	responsiveness	NOUN
gp-217	131	5	and	and	CCONJ
gp-217	131	6	data	datum	NOUN
gp-217	131	7	-	-	PUNCT
gp-217	131	8	based	base	VERB
gp-217	131	9	governance	governance	NOUN
gp-217	131	10	are	be	AUX
gp-217	131	11	the	the	DET
gp-217	131	12	most	most	ADV
gp-217	131	13	influential	influential	ADJ
gp-217	131	14	key	key	ADJ
gp-217	131	15	elements	element	NOUN
gp-217	131	16	,	,	PUNCT
gp-217	131	17	so	so	SCONJ
gp-217	131	18	that	that	SCONJ
gp-217	131	19	if	if	SCONJ
gp-217	131	20	there	there	PRON
gp-217	131	21	is	be	VERB
gp-217	131	22	a	a	DET
gp-217	131	23	change	change	NOUN
gp-217	131	24	in	in	ADP
gp-217	131	25	preferences	preference	NOUN
gp-217	131	26	or	or	CCONJ
gp-217	131	27	policies	policy	NOUN
gp-217	131	28	that	that	PRON
gp-217	131	29	increase	increase	VERB
gp-217	131	30	the	the	DET
gp-217	131	31	focus	focus	NOUN
gp-217	131	32	on	on	ADP
gp-217	131	33	any	any	PRON
gp-217	131	34	of	of	ADP
gp-217	131	35	the	the	DET
gp-217	131	36	three	three	NUM
gp-217	131	37	key	key	ADJ
gp-217	131	38	criteria	criterion	NOUN
gp-217	131	39	,	,	PUNCT
gp-217	131	40	the	the	DET
gp-217	131	41	composition	composition	NOUN
gp-217	131	42	of	of	ADP
gp-217	131	43	the	the	DET
gp-217	131	44	strategy	strategy	NOUN
gp-217	131	45	priorities	priority	NOUN
gp-217	131	46	will	will	AUX
gp-217	131	47	also	also	ADV
gp-217	131	48	change	change	VERB
gp-217	131	49	significantly	significantly	ADV
gp-217	131	50	.	.	PUNCT
gp-217	132	1	this	this	DET
gp-217	132	2	interpretation	interpretation	NOUN
gp-217	132	3	is	be	AUX
gp-217	132	4	important	important	ADJ
gp-217	132	5	to	to	PART
gp-217	132	6	support	support	VERB
gp-217	132	7	the	the	DET
gp-217	132	8	formulation	formulation	NOUN
gp-217	132	9	of	of	ADP
gp-217	132	10	policies	policy	NOUN
gp-217	132	11	that	that	PRON
gp-217	132	12	are	be	AUX
gp-217	132	13	more	more	ADV
gp-217	132	14	adaptive	adaptive	ADJ
gp-217	132	15	and	and	CCONJ
gp-217	132	16	responsive	responsive	ADJ
gp-217	132	17	to	to	ADP
gp-217	132	18	the	the	DET
gp-217	132	19	needs	need	NOUN
gp-217	132	20	of	of	ADP
gp-217	132	21	transparent	transparent	ADJ
gp-217	132	22	and	and	CCONJ
gp-217	132	23	accountable	accountable	ADJ
gp-217	132	24	financial	financial	ADJ
gp-217	132	25	governance	governance	NOUN
gp-217	132	26	.	.	PUNCT
gp-217	133	1	conclusion	conclusion	NOUN
gp-217	133	2	based	base	VERB
gp-217	133	3	on	on	ADP
gp-217	133	4	the	the	DET
gp-217	133	5	results	result	NOUN
gp-217	133	6	of	of	ADP
gp-217	133	7	the	the	DET
gp-217	133	8	ahp	ahp	NOUN
gp-217	133	9	and	and	CCONJ
gp-217	133	10	sensitivity	sensitivity	NOUN
gp-217	133	11	analysis	analysis	NOUN
gp-217	133	12	,	,	PUNCT
gp-217	133	13	it	it	PRON
gp-217	133	14	can	can	AUX
gp-217	133	15	be	be	AUX
gp-217	133	16	concluded	conclude	VERB
gp-217	133	17	that	that	SCONJ
gp-217	133	18	the	the	DET
gp-217	133	19	main	main	ADJ
gp-217	133	20	strategy	strategy	NOUN
gp-217	133	21	in	in	ADP
gp-217	133	22	strengthening	strengthen	VERB
gp-217	133	23	the	the	DET
gp-217	133	24	transparency	transparency	NOUN
gp-217	133	25	and	and	CCONJ
gp-217	133	26	accountability	accountability	NOUN
gp-217	133	27	of	of	ADP
gp-217	133	28	the	the	DET
gp-217	133	29	financial	financial	ADJ
gp-217	133	30	system	system	NOUN
gp-217	133	31	of	of	ADP
gp-217	133	32	unnes	unne	NOUN
gp-217	133	33	towards	towards	ADP
gp-217	133	34	the	the	DET
gp-217	133	35	industry	industry	NOUN
gp-217	133	36	5.0	5.0	NUM
gp-217	133	37	era	era	NOUN
gp-217	133	38	lies	lie	VERB
gp-217	133	39	in	in	ADP
gp-217	133	40	the	the	DET
gp-217	133	41	aspects	aspect	NOUN
gp-217	133	42	of	of	ADP
gp-217	133	43	effective	effective	ADJ
gp-217	133	44	communication	communication	NOUN
gp-217	133	45	,	,	PUNCT
gp-217	133	46	adaptive	adaptive	ADJ
gp-217	133	47	leadership	leadership	NOUN
gp-217	133	48	,	,	PUNCT
gp-217	133	49	and	and	CCONJ
gp-217	133	50	strengthening	strengthen	VERB
gp-217	133	51	human	human	ADJ
gp-217	133	52	resource	resource	NOUN
gp-217	133	53	capacity	capacity	NOUN
gp-217	133	54	.	.	PUNCT
gp-217	134	1	the	the	DET
gp-217	134	2	attributes	attribute	NOUN
gp-217	134	3	that	that	PRON
gp-217	134	4	have	have	VERB
gp-217	134	5	the	the	DET
gp-217	134	6	greatest	great	ADJ
gp-217	134	7	influence	influence	NOUN
gp-217	134	8	on	on	ADP
gp-217	134	9	the	the	DET
gp-217	134	10	entire	entire	ADJ
gp-217	134	11	system	system	NOUN
gp-217	134	12	are	be	AUX
gp-217	134	13	responsiveness	responsiveness	NOUN
gp-217	134	14	to	to	ADP
gp-217	134	15	input	input	NOUN
gp-217	134	16	/	/	SYM
gp-217	134	17	complaints	complaint	NOUN
gp-217	134	18	,	,	PUNCT
gp-217	134	19	data	datum	NOUN
gp-217	134	20	-	-	PUNCT
gp-217	134	21	based	base	VERB
gp-217	134	22	decision	decision	NOUN
gp-217	134	23	making	making	NOUN
gp-217	134	24	,	,	PUNCT
gp-217	134	25	and	and	CCONJ
gp-217	134	26	the	the	DET
gp-217	134	27	availability	availability	NOUN
gp-217	134	28	of	of	ADP
gp-217	134	29	sustainable	sustainable	ADJ
gp-217	134	30	training	training	NOUN
gp-217	134	31	.	.	PUNCT
gp-217	135	1	this	this	PRON
gp-217	135	2	shows	show	VERB
gp-217	135	3	the	the	DET
gp-217	135	4	importance	importance	NOUN
gp-217	135	5	of	of	ADP
gp-217	135	6	building	build	VERB
gp-217	135	7	a	a	DET
gp-217	135	8	system	system	NOUN
gp-217	135	9	that	that	PRON
gp-217	135	10	is	be	AUX
gp-217	135	11	responsive	responsive	ADJ
gp-217	135	12	to	to	ADP
gp-217	135	13	input	input	NOUN
gp-217	135	14	,	,	PUNCT
gp-217	135	15	based	base	VERB
gp-217	135	16	on	on	ADP
gp-217	135	17	data	datum	NOUN
gp-217	135	18	in	in	ADP
gp-217	135	19	decision	decision	NOUN
gp-217	135	20	making	making	NOUN
gp-217	135	21	,	,	PUNCT
gp-217	135	22	and	and	CCONJ
gp-217	135	23	supported	support	VERB
gp-217	135	24	by	by	ADP
gp-217	135	25	continuous	continuous	ADJ
gp-217	135	26	hr	hr	PROPN
gp-217	135	27	competency	competency	NOUN
gp-217	135	28	development	development	NOUN
gp-217	135	29	.	.	PUNCT
gp-217	136	1	this	this	PRON
gp-217	136	2	indicates	indicate	VERB
gp-217	136	3	that	that	SCONJ
gp-217	136	4	digital	digital	ADJ
gp-217	136	5	transformation	transformation	NOUN
gp-217	136	6	is	be	AUX
gp-217	136	7	not	not	PART
gp-217	136	8	only	only	ADV
gp-217	136	9	focused	focus	VERB
gp-217	136	10	on	on	ADP
gp-217	136	11	technical	technical	ADJ
gp-217	136	12	aspects	aspect	NOUN
gp-217	136	13	but	but	CCONJ
gp-217	136	14	also	also	ADV
gp-217	136	15	on	on	ADP
gp-217	136	16	organizational	organizational	ADJ
gp-217	136	17	readiness	readiness	NOUN
gp-217	136	18	and	and	CCONJ
gp-217	136	19	a	a	DET
gp-217	136	20	transparent	transparent	ADJ
gp-217	136	21	and	and	CCONJ
gp-217	136	22	accountable	accountable	ADJ
gp-217	136	23	work	work	NOUN
gp-217	136	24	culture	culture	NOUN
gp-217	136	25	.	.	PUNCT
gp-217	137	1	the	the	DET
gp-217	137	2	policy	policy	NOUN
gp-217	137	3	implications	implication	NOUN
gp-217	137	4	of	of	ADP
gp-217	137	5	these	these	DET
gp-217	137	6	findings	finding	NOUN
gp-217	137	7	include	include	VERB
gp-217	137	8	the	the	DET
gp-217	137	9	need	need	NOUN
gp-217	137	10	to	to	PART
gp-217	137	11	strengthen	strengthen	VERB
gp-217	137	12	responsive	responsive	ADJ
gp-217	137	13	and	and	CCONJ
gp-217	137	14	digital	digital	ADJ
gp-217	137	15	-	-	PUNCT
gp-217	137	16	based	base	VERB
gp-217	137	17	financial	financial	ADJ
gp-217	137	18	management	management	NOUN
gp-217	137	19	systems	system	NOUN
gp-217	137	20	so	so	SCONJ
gp-217	137	21	that	that	SCONJ
gp-217	137	22	reporting	reporting	NOUN
gp-217	137	23	and	and	CCONJ
gp-217	137	24	transparency	transparency	NOUN
gp-217	137	25	can	can	AUX
gp-217	137	26	be	be	AUX
gp-217	137	27	done	do	VERB
gp-217	137	28	in	in	ADP
gp-217	137	29	realtime	realtime	NOUN
gp-217	137	30	.	.	PUNCT
gp-217	138	1	universities	university	NOUN
gp-217	138	2	need	need	VERB
gp-217	138	3	to	to	PART
gp-217	138	4	develop	develop	VERB
gp-217	138	5	digital	digital	ADJ
gp-217	138	6	platforms	platform	NOUN
gp-217	138	7	that	that	PRON
gp-217	138	8	enable	enable	VERB
gp-217	138	9	financial	financial	ADJ
gp-217	138	10	information	information	NOUN
gp-217	138	11	disclosure	disclosure	NOUN
gp-217	138	12	and	and	CCONJ
gp-217	138	13	facilitate	facilitate	VERB
gp-217	138	14	the	the	DET
gp-217	138	15	involvement	involvement	NOUN
gp-217	138	16	of	of	ADP
gp-217	138	17	the	the	DET
gp-217	138	18	academic	academic	ADJ
gp-217	138	19	community	community	NOUN
gp-217	138	20	in	in	ADP
gp-217	138	21	the	the	DET
gp-217	138	22	budget	budget	NOUN
gp-217	138	23	monitoring	monitoring	NOUN
gp-217	138	24	and	and	CCONJ
gp-217	138	25	evaluation	evaluation	NOUN
gp-217	138	26	process	process	NOUN
gp-217	138	27	.	.	PUNCT
gp-217	139	1	in	in	ADP
gp-217	139	2	addition	addition	NOUN
gp-217	139	3	,	,	PUNCT
gp-217	139	4	increasing	increase	VERB
gp-217	139	5	the	the	DET
gp-217	139	6	capacity	capacity	NOUN
gp-217	139	7	of	of	ADP
gp-217	139	8	human	human	ADJ
gp-217	139	9	resources	resource	NOUN
gp-217	139	10	through	through	ADP
gp-217	139	11	digital	digital	ADJ
gp-217	139	12	literacy	literacy	NOUN
gp-217	139	13	training	training	NOUN
gp-217	139	14	and	and	CCONJ
gp-217	139	15	technology	technology	NOUN
gp-217	139	16	-	-	PUNCT
gp-217	139	17	based	base	VERB
gp-217	139	18	financial	financial	ADJ
gp-217	139	19	management	management	NOUN
gp-217	139	20	is	be	AUX
gp-217	139	21	crucial	crucial	ADJ
gp-217	139	22	so	so	SCONJ
gp-217	139	23	that	that	SCONJ
gp-217	139	24	all	all	DET
gp-217	139	25	elements	element	NOUN
gp-217	139	26	of	of	ADP
gp-217	139	27	the	the	DET
gp-217	139	28	organization	organization	NOUN
gp-217	139	29	are	be	AUX
gp-217	139	30	american	american	ADJ
gp-217	139	31	journal	journal	PROPN
gp-217	139	32	of	of	ADP
gp-217	139	33	economic	economic	ADJ
gp-217	139	34	and	and	CCONJ
gp-217	139	35	management	management	NOUN
gp-217	139	36	business	business	NOUN
gp-217	139	37	vol	vol	NOUN
gp-217	139	38	.	.	PROPN
gp-217	140	1	4	4	NUM
gp-217	140	2	no	no	NOUN
gp-217	140	3	.	.	NOUN
gp-217	141	1	6	6	NUM
gp-217	141	2	june	june	PROPN
gp-217	141	3	2025	2025	NUM
gp-217	141	4	839	839	NUM
gp-217	141	5	ready	ready	ADJ
gp-217	141	6	to	to	PART
gp-217	141	7	face	face	VERB
gp-217	141	8	the	the	DET
gp-217	141	9	challenges	challenge	NOUN
gp-217	141	10	of	of	ADP
gp-217	141	11	the	the	DET
gp-217	141	12	industry	industry	NOUN
gp-217	141	13	5.0	5.0	NUM
gp-217	141	14	era	era	NOUN
gp-217	141	15	.	.	PUNCT
gp-217	142	1	on	on	ADP
gp-217	142	2	the	the	DET
gp-217	142	3	leadership	leadership	NOUN
gp-217	142	4	side	side	NOUN
gp-217	142	5	,	,	PUNCT
gp-217	142	6	strong	strong	ADJ
gp-217	142	7	commitment	commitment	NOUN
gp-217	142	8	from	from	ADP
gp-217	142	9	leadership	leadership	NOUN
gp-217	142	10	is	be	AUX
gp-217	142	11	needed	need	VERB
gp-217	142	12	to	to	PART
gp-217	142	13	instill	instill	VERB
gp-217	142	14	good	good	ADJ
gp-217	142	15	governance	governance	NOUN
gp-217	142	16	values	value	NOUN
gp-217	142	17	in	in	ADP
gp-217	142	18	every	every	DET
gp-217	142	19	financial	financial	ADJ
gp-217	142	20	policy	policy	NOUN
gp-217	142	21	,	,	PUNCT
gp-217	142	22	as	as	ADV
gp-217	142	23	well	well	ADV
gp-217	142	24	as	as	ADP
gp-217	142	25	to	to	PART
gp-217	142	26	strengthen	strengthen	VERB
gp-217	142	27	communication	communication	NOUN
gp-217	142	28	and	and	CCONJ
gp-217	142	29	inclusive	inclusive	ADJ
gp-217	142	30	policy	policy	NOUN
gp-217	142	31	socialization	socialization	NOUN
gp-217	142	32	so	so	SCONJ
gp-217	142	33	that	that	SCONJ
gp-217	142	34	all	all	DET
gp-217	142	35	stakeholders	stakeholder	NOUN
gp-217	142	36	feel	feel	VERB
gp-217	142	37	involved	involved	ADJ
gp-217	142	38	and	and	CCONJ
gp-217	142	39	understand	understand	VERB
gp-217	142	40	the	the	DET
gp-217	142	41	direction	direction	NOUN
gp-217	142	42	of	of	ADP
gp-217	142	43	the	the	DET
gp-217	142	44	transformation	transformation	NOUN
gp-217	142	45	being	be	AUX
gp-217	142	46	carried	carry	VERB
gp-217	142	47	out	out	ADP
gp-217	142	48	.	.	PUNCT
gp-217	143	1	with	with	ADP
gp-217	143	2	these	these	DET
gp-217	143	3	policy	policy	NOUN
gp-217	143	4	measures	measure	NOUN
gp-217	143	5	,	,	PUNCT
gp-217	143	6	unnes	unne	NOUN
gp-217	143	7	will	will	AUX
gp-217	143	8	be	be	AUX
gp-217	143	9	better	well	ADV
gp-217	143	10	prepared	prepared	ADJ
gp-217	143	11	to	to	PART
gp-217	143	12	develop	develop	VERB
gp-217	143	13	a	a	DET
gp-217	143	14	transparent	transparent	ADJ
gp-217	143	15	,	,	PUNCT
gp-217	143	16	accountable	accountable	ADJ
gp-217	143	17	,	,	PUNCT
gp-217	143	18	and	and	CCONJ
gp-217	143	19	sustainable	sustainable	ADJ
gp-217	143	20	financial	financial	ADJ
gp-217	143	21	system	system	NOUN
gp-217	143	22	in	in	ADP
gp-217	143	23	accordance	accordance	NOUN
gp-217	143	24	with	with	ADP
gp-217	143	25	the	the	DET
gp-217	143	26	demands	demand	NOUN
gp-217	143	27	of	of	ADP
gp-217	143	28	the	the	DET
gp-217	143	29	future	future	ADJ
gp-217	143	30	digital	digital	ADJ
gp-217	143	31	era	era	NOUN
gp-217	143	32	.	.	PUNCT
gp-217	144	1	references	reference	NOUN
gp-217	144	2	afryansyah	afryansyah	PROPN
gp-217	144	3	,	,	PUNCT
gp-217	144	4	r.	r.	PROPN
gp-217	144	5	d.	d.	PROPN
gp-217	144	6	,	,	PUNCT
gp-217	144	7	&	&	CCONJ
gp-217	144	8	haryanto	haryanto	PROPN
gp-217	144	9	,	,	PUNCT
gp-217	144	10	d.	d.	PROPN
gp-217	144	11	(	(	PUNCT
gp-217	144	12	2013	2013	NUM
gp-217	144	13	)	)	PUNCT
gp-217	144	14	.	.	PUNCT
gp-217	145	1	faktor	faktor	NOUN
gp-217	145	2	-	-	PUNCT
gp-217	145	3	faktor	faktor	PROPN
gp-217	145	4	yang	yang	PROPN
gp-217	145	5	mempengaruhi	mempengaruhi	PROPN
gp-217	145	6	pengungkapan	pengungkapan	PROPN
gp-217	145	7	informasi	informasi	PROPN
gp-217	145	8	akuntansi	akuntansi	PROPN
gp-217	145	9	di	di	PROPN
gp-217	145	10	internet	internet	PROPN
gp-217	145	11	oleh	oleh	PROPN
gp-217	145	12	pemerintah	pemerintah	PROPN
gp-217	145	13	daerah	daerah	PROPN
gp-217	145	14	.	.	PUNCT
gp-217	146	1	diponegoro	diponegoro	PROPN
gp-217	146	2	journal	journal	PROPN
gp-217	146	3	of	of	ADP
gp-217	146	4	accounting	accounting	NOUN
gp-217	146	5	,	,	PUNCT
gp-217	146	6	2(3	2(3	NUM
gp-217	146	7	)	)	PUNCT
gp-217	146	8	,	,	PUNCT
gp-217	146	9	1–11	1–11	PROPN
gp-217	146	10	.	.	PUNCT
gp-217	147	1	asegid	asegid	PROPN
gp-217	147	2	,	,	PUNCT
gp-217	147	3	r.	r.	PROPN
gp-217	147	4	(	(	PUNCT
gp-217	147	5	2015	2015	NUM
gp-217	147	6	)	)	PUNCT
gp-217	147	7	.	.	PUNCT
gp-217	148	1	public	public	ADJ
gp-217	148	2	financial	financial	ADJ
gp-217	148	3	management	management	NOUN
gp-217	148	4	practice	practice	NOUN
gp-217	148	5	in	in	ADP
gp-217	148	6	public	public	ADJ
gp-217	148	7	institutions	institution	NOUN
gp-217	148	8	:	:	PUNCT
gp-217	148	9	the	the	DET
gp-217	148	10	case	case	NOUN
gp-217	148	11	of	of	ADP
gp-217	148	12	ministry	ministry	PROPN
gp-217	148	13	of	of	ADP
gp-217	148	14	communication	communication	NOUN
gp-217	148	15	and	and	CCONJ
gp-217	148	16	information	information	NOUN
gp-217	148	17	technology	technology	NOUN
gp-217	148	18	.	.	PUNCT
gp-217	149	1	addis	addis	PROPN
gp-217	149	2	ababa	ababa	PROPN
gp-217	149	3	university	university	PROPN
gp-217	149	4	.	.	PUNCT
gp-217	150	1	atiningsih	atiningsih	PROPN
gp-217	150	2	,	,	PUNCT
gp-217	150	3	s.	s.	PROPN
gp-217	150	4	,	,	PUNCT
gp-217	150	5	&	&	CCONJ
gp-217	150	6	ningtyas	ningtyas	PROPN
gp-217	150	7	,	,	PUNCT
gp-217	150	8	a.	a.	NOUN
gp-217	150	9	c.	c.	PROPN
gp-217	150	10	(	(	PUNCT
gp-217	150	11	2019	2019	NUM
gp-217	150	12	)	)	PUNCT
gp-217	150	13	.	.	PUNCT
gp-217	151	1	pengaruh	pengaruh	PROPN
gp-217	151	2	kompetensi	kompetensi	PROPN
gp-217	151	3	aparatur	aparatur	PROPN
gp-217	151	4	pengelola	pengelola	PROPN
gp-217	151	5	dana	dana	PROPN
gp-217	151	6	desa	desa	PROPN
gp-217	151	7	,	,	PUNCT
gp-217	151	8	partisipasi	partisipasi	PROPN
gp-217	151	9	masyarakat	masyarakat	PROPN
gp-217	151	10	,	,	PUNCT
gp-217	151	11	dan	dan	PROPN
gp-217	151	12	sistem	sistem	PROPN
gp-217	151	13	pengendalian	pengendalian	PROPN
gp-217	151	14	internal	internal	PROPN
gp-217	151	15	terhadap	terhadap	PROPN
gp-217	151	16	akuntabilitas	akuntabilita	NOUN
gp-217	151	17	pengelolaan	pengelolaan	PROPN
gp-217	151	18	dana	dana	PROPN
gp-217	151	19	desa	desa	PROPN
gp-217	151	20	(	(	PUNCT
gp-217	151	21	studi	studi	PROPN
gp-217	151	22	pada	pada	PROPN
gp-217	151	23	aparatur	aparatur	PROPN
gp-217	151	24	pemerintah	pemerintah	PROPN
gp-217	152	1	desa	desa	PROPN
gp-217	152	2	sekecamatan	sekecamatan	PROPN
gp-217	152	3	banyudono	banyudono	PROPN
gp-217	152	4	kabupaten	kabupaten	PROPN
gp-217	152	5	boyolali	boyolali	PROPN
gp-217	152	6	)	)	PUNCT
gp-217	152	7	.	.	PUNCT
gp-217	153	1	jurnal	jurnal	ADJ
gp-217	153	2	ilmu	ilmu	PROPN
gp-217	153	3	manajemen	manajemen	PROPN
gp-217	153	4	dan	dan	PROPN
gp-217	153	5	akuntansi	akuntansi	PROPN
gp-217	153	6	terapan	terapan	PROPN
gp-217	153	7	(	(	PUNCT
gp-217	153	8	jimat	jimat	NOUN
gp-217	153	9	)	)	PUNCT
gp-217	153	10	,	,	PUNCT
gp-217	153	11	10(1	10(1	NUM
gp-217	153	12	)	)	PUNCT
gp-217	153	13	.	.	PUNCT
gp-217	154	1	bank	bank	PROPN
gp-217	154	2	,	,	PUNCT
gp-217	154	3	w.	w.	PROPN
gp-217	154	4	(	(	PUNCT
gp-217	154	5	2020	2020	NUM
gp-217	154	6	)	)	PUNCT
gp-217	154	7	.	.	PUNCT
gp-217	155	1	doing	do	VERB
gp-217	155	2	business	business	NOUN
gp-217	155	3	2020	2020	NUM
gp-217	155	4	:	:	PUNCT
gp-217	155	5	comparing	compare	VERB
gp-217	155	6	business	business	NOUN
gp-217	155	7	regulation	regulation	NOUN
gp-217	155	8	in	in	ADP
gp-217	155	9	190	190	NUM
gp-217	155	10	economies	economy	NOUN
gp-217	155	11	.	.	PUNCT
gp-217	156	1	world	world	PROPN
gp-217	156	2	bank	bank	PROPN
gp-217	156	3	group	group	NOUN
gp-217	156	4	.	.	PUNCT
gp-217	157	1	https://www.doingbusiness.org	https://www.doingbusiness.org	X
gp-217	157	2	budiana	budiana	PROPN
gp-217	157	3	,	,	PUNCT
gp-217	157	4	d.	d.	PROPN
gp-217	157	5	a.	a.	PROPN
gp-217	157	6	,	,	PUNCT
gp-217	157	7	said	say	VERB
gp-217	157	8	,	,	PUNCT
gp-217	157	9	d.	d.	PROPN
gp-217	157	10	,	,	PUNCT
gp-217	157	11	&	&	CCONJ
gp-217	157	12	nursini	nursini	PROPN
gp-217	157	13	.	.	PUNCT
gp-217	158	1	(	(	PUNCT
gp-217	158	2	2019	2019	NUM
gp-217	158	3	)	)	PUNCT
gp-217	158	4	.	.	PUNCT
gp-217	159	1	the	the	DET
gp-217	159	2	effect	effect	NOUN
gp-217	159	3	of	of	ADP
gp-217	159	4	village	village	NOUN
gp-217	159	5	device	device	NOUN
gp-217	159	6	competencies	competency	NOUN
gp-217	159	7	and	and	CCONJ
gp-217	159	8	internal	internal	ADJ
gp-217	159	9	control	control	NOUN
gp-217	159	10	system	system	NOUN
gp-217	159	11	on	on	ADP
gp-217	159	12	accountability	accountability	NOUN
gp-217	159	13	of	of	ADP
gp-217	159	14	village	village	NOUN
gp-217	159	15	management	management	NOUN
gp-217	159	16	.	.	PUNCT
gp-217	160	1	scientific	scientific	ADJ
gp-217	160	2	research	research	NOUN
gp-217	160	3	journal	journal	NOUN
gp-217	160	4	,	,	PUNCT
gp-217	160	5	vii(i	vii(i	PROPN
gp-217	160	6	)	)	PUNCT
gp-217	160	7	.	.	PUNCT
gp-217	161	1	dewi	dewi	PROPN
gp-217	161	2	,	,	PUNCT
gp-217	161	3	&	&	CCONJ
gp-217	161	4	gayatri	gayatri	PROPN
gp-217	161	5	.	.	PROPN
gp-217	161	6	(	(	PUNCT
gp-217	161	7	2019	2019	NUM
gp-217	161	8	)	)	PUNCT
gp-217	161	9	.	.	PUNCT
gp-217	162	1	faktor	faktor	NOUN
gp-217	162	2	-	-	PUNCT
gp-217	162	3	faktor	faktor	PROPN
gp-217	162	4	yang	yang	PROPN
gp-217	162	5	berpengaruh	berpengaruh	PROPN
gp-217	162	6	pada	pada	PROPN
gp-217	162	7	akuntabilitas	akuntabilita	NOUN
gp-217	162	8	pengelolaan	pengelolaan	PROPN
gp-217	162	9	dana	dana	PROPN
gp-217	162	10	desa	desa	PROPN
gp-217	162	11	.	.	PUNCT
gp-217	163	1	e	e	X
gp-217	163	2	-	-	ADJ
gp-217	163	3	jurnal	jurnal	ADJ
gp-217	163	4	akuntasi	akuntasi	NOUN
gp-217	163	5	universitas	universita	NOUN
gp-217	163	6	udayana	udayana	PROPN
gp-217	163	7	,	,	PUNCT
gp-217	163	8	26(2	26(2	NUM
gp-217	163	9	)	)	PUNCT
gp-217	163	10	,	,	PUNCT
gp-217	163	11	1269–1298	1269–1298	NUM
gp-217	163	12	.	.	PUNCT
gp-217	164	1	efunniyi	efunniyi	PROPN
gp-217	164	2	,	,	PUNCT
gp-217	164	3	c.	c.	PROPN
gp-217	164	4	p.	p.	PROPN
gp-217	164	5	,	,	PUNCT
gp-217	164	6	abhulimen	abhuliman	NOUN
gp-217	164	7	,	,	PUNCT
gp-217	164	8	a.	a.	NOUN
gp-217	164	9	o.	o.	PROPN
gp-217	164	10	,	,	PUNCT
gp-217	164	11	obiki	obiki	PROPN
gp-217	164	12	-	-	PUNCT
gp-217	164	13	osafiele	osafiele	NOUN
gp-217	164	14	,	,	PUNCT
gp-217	164	15	a.	a.	NOUN
gp-217	164	16	n.	n.	NOUN
gp-217	164	17	,	,	PUNCT
gp-217	164	18	osundare	osundare	PROPN
gp-217	164	19	,	,	PUNCT
gp-217	164	20	o.	o.	PROPN
gp-217	164	21	s.	s.	PROPN
gp-217	164	22	,	,	PUNCT
gp-217	164	23	agu	agu	PROPN
gp-217	164	24	,	,	PUNCT
gp-217	164	25	e.	e.	PROPN
gp-217	164	26	e.	e.	PROPN
gp-217	164	27	,	,	PUNCT
gp-217	164	28	&	&	CCONJ
gp-217	164	29	adeniran	adeniran	PROPN
gp-217	164	30	,	,	PUNCT
gp-217	164	31	i.	i.	PROPN
gp-217	164	32	a.	a.	PROPN
gp-217	164	33	(	(	PUNCT
gp-217	164	34	2024	2024	NUM
gp-217	164	35	)	)	PUNCT
gp-217	164	36	.	.	PUNCT
gp-217	165	1	strengthening	strengthen	VERB
gp-217	165	2	corporate	corporate	ADJ
gp-217	165	3	governance	governance	NOUN
gp-217	165	4	and	and	CCONJ
gp-217	165	5	financial	financial	ADJ
gp-217	165	6	compliance	compliance	NOUN
gp-217	165	7	:	:	PUNCT
gp-217	165	8	enhancing	enhance	VERB
gp-217	165	9	accountability	accountability	NOUN
gp-217	165	10	and	and	CCONJ
gp-217	165	11	transparency	transparency	NOUN
gp-217	165	12	.	.	PUNCT
gp-217	166	1	finance	finance	NOUN
gp-217	166	2	&	&	CCONJ
gp-217	166	3	accounting	accounting	PROPN
gp-217	166	4	research	research	PROPN
gp-217	166	5	journal	journal	PROPN
gp-217	166	6	,	,	PUNCT
gp-217	166	7	6(8	6(8	NUM
gp-217	166	8	)	)	PUNCT
gp-217	166	9	,	,	PUNCT
gp-217	166	10	1597	1597	NUM
gp-217	166	11	–	–	PUNCT
gp-217	166	12	1616	1616	NUM
gp-217	166	13	.	.	PUNCT
gp-217	167	1	fitriani	fitriani	PROPN
gp-217	167	2	lita	lita	PROPN
gp-217	167	3	,	,	PUNCT
gp-217	167	4	m.	m.	NOUN
gp-217	167	5	,	,	PUNCT
gp-217	167	6	&	&	CCONJ
gp-217	167	7	absor	absor	PROPN
gp-217	167	8	.	.	PUNCT
gp-217	168	1	(	(	PUNCT
gp-217	168	2	2020	2020	NUM
gp-217	168	3	)	)	PUNCT
gp-217	168	4	.	.	PUNCT
gp-217	169	1	analisis	analisis	ADJ
gp-217	169	2	pengaruh	pengaruh	NOUN
gp-217	169	3	transparansi	transparansi	NOUN
gp-217	169	4	,	,	PUNCT
gp-217	169	5	akuntabilitas	akuntabilita	NOUN
gp-217	169	6	,	,	PUNCT
gp-217	169	7	dan	dan	PROPN
gp-217	169	8	peran	peran	PROPN
gp-217	169	9	perangkat	perangkat	PROPN
gp-217	169	10	desa	desa	PROPN
gp-217	169	11	terhadap	terhadap	PROPN
gp-217	169	12	pengelolaan	pengelolaan	PROPN
gp-217	169	13	dana	dana	PROPN
gp-217	169	14	desa	desa	PROPN
gp-217	169	15	.	.	PUNCT
gp-217	170	1	jurnal	jurnal	ADJ
gp-217	170	2	eksos	ekso	NOUN
gp-217	170	3	,	,	PUNCT
gp-217	170	4	2(2	2(2	NUM
gp-217	170	5	)	)	PUNCT
gp-217	170	6	,	,	PUNCT
gp-217	170	7	132	132	NUM
gp-217	170	8	.	.	PUNCT
gp-217	171	1	irnanta	irnanta	PROPN
gp-217	171	2	,	,	PUNCT
gp-217	171	3	h.	h.	PROPN
gp-217	171	4	,	,	PUNCT
gp-217	171	5	&	&	CCONJ
gp-217	171	6	putri	putri	PROPN
gp-217	171	7	,	,	PUNCT
gp-217	171	8	n.	n.	PROPN
gp-217	171	9	l.	l.	PROPN
gp-217	171	10	i.	i.	PROPN
gp-217	171	11	(	(	PUNCT
gp-217	171	12	2021	2021	NUM
gp-217	171	13	)	)	PUNCT
gp-217	171	14	.	.	PUNCT
gp-217	172	1	strategy	strategy	NOUN
gp-217	172	2	for	for	ADP
gp-217	172	3	the	the	DET
gp-217	172	4	implementation	implementation	NOUN
gp-217	172	5	of	of	ADP
gp-217	172	6	the	the	DET
gp-217	172	7	village	village	NOUN
gp-217	172	8	financial	financial	ADJ
gp-217	172	9	system	system	NOUN
gp-217	172	10	application	application	NOUN
gp-217	172	11	effectively	effectively	ADV
gp-217	172	12	and	and	CCONJ
gp-217	172	13	efficiently	efficiently	ADV
gp-217	172	14	.	.	PUNCT
gp-217	173	1	wiga	wiga	NOUN
gp-217	173	2	:	:	PUNCT
gp-217	173	3	jurnal	jurnal	ADJ
gp-217	173	4	penelitian	penelitian	PROPN
gp-217	173	5	ilmu	ilmu	PROPN
gp-217	173	6	ekonomi	ekonomi	PROPN
gp-217	173	7	,	,	PUNCT
gp-217	173	8	11(1	11(1	NUM
gp-217	173	9	)	)	PUNCT
gp-217	173	10	,	,	PUNCT
gp-217	173	11	50–56	50–56	NUM
gp-217	173	12	.	.	PUNCT
gp-217	174	1	kashyap	kashyap	PROPN
gp-217	174	2	,	,	PUNCT
gp-217	174	3	s.	s.	PROPN
gp-217	174	4	,	,	PUNCT
gp-217	174	5	&	&	CCONJ
gp-217	174	6	iveroth	iveroth	PROPN
gp-217	174	7	,	,	PUNCT
gp-217	174	8	e.	e.	PROPN
gp-217	174	9	(	(	PUNCT
gp-217	174	10	2021	2021	NUM
gp-217	174	11	)	)	PUNCT
gp-217	174	12	.	.	PUNCT
gp-217	175	1	transparency	transparency	NOUN
gp-217	175	2	and	and	CCONJ
gp-217	175	3	accountability	accountability	NOUN
gp-217	175	4	influences	influence	NOUN
gp-217	175	5	of	of	ADP
gp-217	175	6	regulation	regulation	NOUN
gp-217	175	7	on	on	ADP
gp-217	175	8	risk	risk	NOUN
gp-217	175	9	control	control	NOUN
gp-217	175	10	:	:	PUNCT
gp-217	175	11	the	the	DET
gp-217	175	12	case	case	NOUN
gp-217	175	13	of	of	ADP
gp-217	175	14	a	a	DET
gp-217	175	15	swedish	swedish	PROPN
gp-217	175	16	bank	bank	PROPN
gp-217	175	17	.	.	PUNCT
gp-217	176	1	journal	journal	PROPN
gp-217	176	2	of	of	ADP
gp-217	176	3	management	management	NOUN
gp-217	176	4	and	and	CCONJ
gp-217	176	5	governance	governance	NOUN
gp-217	176	6	,	,	PUNCT
gp-217	176	7	25(2	25(2	NUM
gp-217	176	8	)	)	PUNCT
gp-217	176	9	,	,	PUNCT
gp-217	176	10	475–508	475–508	NUM
gp-217	176	11	.	.	PUNCT
gp-217	177	1	rane	rane	PROPN
gp-217	177	2	,	,	PUNCT
gp-217	177	3	n.	n.	PROPN
gp-217	177	4	,	,	PUNCT
gp-217	177	5	choudhary	choudhary	PROPN
gp-217	177	6	,	,	PUNCT
gp-217	177	7	s.	s.	PROPN
gp-217	177	8	,	,	PUNCT
gp-217	177	9	&	&	CCONJ
gp-217	177	10	rane	rane	PROPN
gp-217	177	11	,	,	PUNCT
gp-217	177	12	j.	j.	PROPN
gp-217	177	13	(	(	PUNCT
gp-217	177	14	2023	2023	NUM
gp-217	177	15	)	)	PUNCT
gp-217	177	16	.	.	PUNCT
gp-217	178	1	explainable	explainable	ADJ
gp-217	178	2	artificial	artificial	ADJ
gp-217	178	3	intelligence	intelligence	NOUN
gp-217	178	4	(	(	PUNCT
gp-217	178	5	xai	xai	PROPN
gp-217	178	6	)	)	PUNCT
gp-217	178	7	approaches	approach	VERB
gp-217	178	8	for	for	ADP
gp-217	178	9	transparency	transparency	NOUN
gp-217	178	10	and	and	CCONJ
gp-217	178	11	accountability	accountability	NOUN
gp-217	178	12	in	in	ADP
gp-217	178	13	financial	financial	ADJ
gp-217	178	14	decision	decision	NOUN
gp-217	178	15	-	-	PUNCT
gp-217	178	16	making	making	NOUN
gp-217	178	17	.	.	PUNCT
gp-217	179	1	sapartiningsih	sapartiningsih	PROPN
gp-217	179	2	,	,	PUNCT
gp-217	179	3	s.	s.	PROPN
gp-217	179	4	,	,	PUNCT
gp-217	179	5	&	&	CCONJ
gp-217	179	6	krisanto	krisanto	PROPN
gp-217	179	7	.	.	PUNCT
gp-217	180	1	(	(	PUNCT
gp-217	180	2	2018	2018	NUM
gp-217	180	3	)	)	PUNCT
gp-217	180	4	.	.	PUNCT
gp-217	181	1	analisis	analisis	ADJ
gp-217	181	2	pengaruh	pengaruh	NOUN
gp-217	181	3	kompetensi	kompetensi	PROPN
gp-217	181	4	sumber	sumber	PROPN
gp-217	181	5	daya	daya	PROPN
gp-217	181	6	manusia	manusia	PROPN
gp-217	181	7	,	,	PUNCT
gp-217	181	8	pemanfaatan	pemanfaatan	PROPN
gp-217	181	9	teknologi	teknologi	PROPN
gp-217	181	10	informasi	informasi	PROPN
gp-217	181	11	,	,	PUNCT
gp-217	181	12	partisipasi	partisipasi	NOUN
gp-217	181	13	penganggaran	penganggaran	PROPN
gp-217	181	14	dan	dan	PROPN
gp-217	181	15	pengawasan	pengawasan	PROPN
gp-217	181	16	terhadap	terhadap	PROPN
gp-217	181	17	akuntabilitas	akuntabilita	NOUN
gp-217	181	18	pengelolaan	pengelolaan	PROPN
gp-217	181	19	dana	dana	PROPN
gp-217	181	20	desa	desa	PROPN
gp-217	181	21	.	.	PUNCT
gp-217	182	1	jurnal	jurnal	PROPN
gp-217	182	2	akuntansi	akuntansi	PROPN
gp-217	182	3	dan	dan	PROPN
gp-217	182	4	sistem	sistem	PROPN
gp-217	182	5	teknologi	teknologi	PROPN
gp-217	182	6	informasi	informasi	PROPN
gp-217	182	7	,	,	PUNCT
gp-217	182	8	14(1	14(1	NUM
gp-217	182	9	)	)	PUNCT
gp-217	182	10	,	,	PUNCT
gp-217	182	11	100–114	100–114	NUM
gp-217	182	12	.	.	PUNCT
gp-217	183	1	sari	sari	NOUN
gp-217	183	2	,	,	PUNCT
gp-217	183	3	n.	n.	PROPN
gp-217	183	4	,	,	PUNCT
gp-217	183	5	ghozali	ghozali	PROPN
gp-217	183	6	,	,	PUNCT
gp-217	183	7	i.	i.	PROPN
gp-217	183	8	,	,	PUNCT
gp-217	183	9	&	&	CCONJ
gp-217	183	10	achmad	achmad	PROPN
gp-217	183	11	,	,	PUNCT
gp-217	183	12	t.	t.	PROPN
gp-217	183	13	(	(	PUNCT
gp-217	183	14	2017	2017	NUM
gp-217	183	15	)	)	PUNCT
gp-217	183	16	.	.	PUNCT
gp-217	184	1	the	the	DET
gp-217	184	2	effect	effect	NOUN
gp-217	184	3	of	of	ADP
gp-217	184	4	internal	internal	ADJ
gp-217	184	5	audit	audit	NOUN
gp-217	184	6	and	and	CCONJ
gp-217	184	7	internal	internal	ADJ
gp-217	184	8	control	control	NOUN
gp-217	184	9	system	system	NOUN
gp-217	184	10	on	on	ADP
gp-217	184	11	public	public	ADJ
gp-217	184	12	accountability	accountability	NOUN
gp-217	184	13	:	:	PUNCT
gp-217	184	14	the	the	DET
gp-217	184	15	empirical	empirical	ADJ
gp-217	184	16	study	study	NOUN
gp-217	184	17	in	in	ADP
gp-217	184	18	indonesia	indonesia	PROPN
gp-217	184	19	state	state	NOUN
gp-217	184	20	universities	university	NOUN
gp-217	184	21	.	.	PUNCT
gp-217	185	1	international	international	ADJ
gp-217	185	2	journal	journal	NOUN
gp-217	185	3	of	of	ADP
gp-217	185	4	civil	civil	ADJ
gp-217	185	5	engineering	engineering	NOUN
gp-217	185	6	and	and	CCONJ
gp-217	185	7	technology	technology	NOUN
gp-217	185	8	(	(	PUNCT
gp-217	185	9	ijciet	ijciet	PROPN
gp-217	185	10	)	)	PUNCT
gp-217	185	11	,	,	PUNCT
gp-217	185	12	8(9	8(9	NUM
gp-217	185	13	)	)	PUNCT
gp-217	185	14	,	,	PUNCT
gp-217	185	15	157–166	157–166	NUM
gp-217	185	16	.	.	PUNCT
gp-217	186	1	american	american	ADJ
gp-217	186	2	journal	journal	PROPN
gp-217	186	3	of	of	ADP
gp-217	186	4	economic	economic	ADJ
gp-217	186	5	and	and	CCONJ
gp-217	186	6	management	management	NOUN
gp-217	186	7	business	business	NOUN
gp-217	186	8	vol	vol	NOUN
gp-217	186	9	.	.	PROPN
gp-217	187	1	4	4	NUM
gp-217	187	2	no	no	NOUN
gp-217	187	3	.	.	NOUN
gp-217	188	1	6	6	NUM
gp-217	188	2	june	june	PROPN
gp-217	188	3	2025	2025	NUM
gp-217	188	4	840	840	NUM
gp-217	188	5	undp	undp	PROPN
gp-217	188	6	.	.	PUNCT
gp-217	189	1	(	(	PUNCT
gp-217	189	2	2022	2022	NUM
gp-217	189	3	)	)	PUNCT
gp-217	189	4	.	.	PUNCT
gp-217	190	1	accelerating	accelerate	VERB
gp-217	190	2	agrifood	agrifood	NOUN
gp-217	190	3	system	system	NOUN
gp-217	190	4	transformation	transformation	NOUN
gp-217	190	5	.	.	PUNCT
gp-217	191	1	urdaneta	urdaneta	PROPN
gp-217	191	2	,	,	PUNCT
gp-217	191	3	r.	r.	PROPN
gp-217	191	4	,	,	PUNCT
gp-217	191	5	guevara	guevara	NOUN
gp-217	191	6	-	-	PUNCT
gp-217	191	7	pérez	pérez	NOUN
gp-217	191	8	,	,	PUNCT
gp-217	191	9	j.	j.	PROPN
gp-217	191	10	c.	c.	PROPN
gp-217	191	11	,	,	PUNCT
gp-217	191	12	llena	llena	NOUN
gp-217	191	13	-	-	PUNCT
gp-217	191	14	macarulla	macarulla	NOUN
gp-217	191	15	,	,	PUNCT
gp-217	191	16	f.	f.	PROPN
gp-217	191	17	,	,	PUNCT
gp-217	191	18	&	&	CCONJ
gp-217	191	19	moneva	moneva	PROPN
gp-217	191	20	,	,	PUNCT
gp-217	191	21	j.	j.	PROPN
gp-217	191	22	m.	m.	PROPN
gp-217	191	23	(	(	PUNCT
gp-217	191	24	2021	2021	NUM
gp-217	191	25	)	)	PUNCT
gp-217	191	26	.	.	PUNCT
gp-217	192	1	transparency	transparency	NOUN
gp-217	192	2	and	and	CCONJ
gp-217	192	3	accountability	accountability	NOUN
gp-217	192	4	in	in	ADP
gp-217	192	5	sports	sport	NOUN
gp-217	192	6	:	:	PUNCT
gp-217	192	7	measuring	measure	VERB
gp-217	192	8	the	the	DET
gp-217	192	9	social	social	ADJ
gp-217	192	10	and	and	CCONJ
gp-217	192	11	financial	financial	ADJ
gp-217	192	12	performance	performance	NOUN
gp-217	192	13	of	of	ADP
gp-217	192	14	spanish	spanish	ADJ
gp-217	192	15	professional	professional	ADJ
gp-217	192	16	football	football	NOUN
gp-217	192	17	.	.	PUNCT
gp-217	193	1	sustainability	sustainability	NOUN
gp-217	193	2	,	,	PUNCT
gp-217	193	3	13(15	13(15	NUM
gp-217	193	4	)	)	PUNCT
gp-217	193	5	,	,	PUNCT
gp-217	193	6	8663	8663	NUM
gp-217	193	7	.	.	PUNCT
gp-217	194	1	yasmin	yasmin	PROPN
gp-217	194	2	,	,	PUNCT
gp-217	194	3	s.	s.	PROPN
gp-217	194	4	,	,	PUNCT
gp-217	194	5	&	&	CCONJ
gp-217	194	6	dan	dan	PROPN
gp-217	194	7	ghafran	ghafran	PROPN
gp-217	194	8	,	,	PUNCT
gp-217	194	9	c.	c.	PROPN
gp-217	194	10	(	(	PUNCT
gp-217	194	11	2019	2019	NUM
gp-217	194	12	)	)	PUNCT
gp-217	194	13	.	.	PUNCT
gp-217	195	1	the	the	DET
gp-217	195	2	problematics	problematic	NOUN
gp-217	195	3	of	of	ADP
gp-217	195	4	accountability	accountability	NOUN
gp-217	195	5	:	:	PUNCT
gp-217	195	6	internal	internal	ADJ
gp-217	195	7	responses	response	NOUN
gp-217	195	8	to	to	ADP
gp-217	195	9	external	external	ADJ
gp-217	195	10	pressures	pressure	NOUN
gp-217	195	11	in	in	ADP
gp-217	195	12	exposed	expose	VERB
gp-217	195	13	organisations	organisation	NOUN
gp-217	195	14	.	.	PUNCT
gp-217	196	1	elsivier	elsivier	NOUN
gp-217	196	2	.	.	PUNCT
gp-217	197	1	yongming	yongming	PROPN
gp-217	197	2	,	,	PUNCT
gp-217	197	3	z.	z.	PROPN
gp-217	197	4	,	,	PUNCT
gp-217	197	5	&	&	CCONJ
gp-217	197	6	sun	sun	PROPN
gp-217	197	7	,	,	PUNCT
gp-217	197	8	y.	y.	PROPN
gp-217	197	9	(	(	PUNCT
gp-217	197	10	2017	2017	NUM
gp-217	197	11	)	)	PUNCT
gp-217	197	12	.	.	PUNCT
gp-217	198	1	the	the	DET
gp-217	198	2	impact	impact	NOUN
gp-217	198	3	of	of	ADP
gp-217	198	4	coupling	couple	VERB
gp-217	198	5	interaction	interaction	NOUN
gp-217	198	6	of	of	ADP
gp-217	198	7	internal	internal	ADJ
gp-217	198	8	control	control	NOUN
gp-217	198	9	and	and	CCONJ
gp-217	198	10	csr	csr	NOUN
gp-217	198	11	on	on	ADP
gp-217	198	12	corporate	corporate	ADJ
gp-217	198	13	performance	performance	NOUN
gp-217	198	14	based	base	VERB
gp-217	198	15	on	on	ADP
gp-217	198	16	the	the	DET
gp-217	198	17	perspective	perspective	NOUN
gp-217	198	18	of	of	ADP
gp-217	198	19	stakeholder	stakeholder	NOUN
gp-217	198	20	.	.	PUNCT
gp-217	199	1	13th	13th	ADJ
gp-217	199	2	global	global	ADJ
gp-217	199	3	congress	congress	PROPN
gp-217	199	4	on	on	ADP
gp-217	199	5	manufacturing	manufacturing	NOUN
gp-217	199	6	and	and	CCONJ
gp-217	199	7	management	management	NOUN
gp-217	199	8	gcmm	gcmm	NOUN
gp-217	199	9	2016	2016	NUM
gp-217	199	10	,	,	PUNCT
gp-217	199	11	174	174	NUM
gp-217	199	12	,	,	PUNCT
gp-217	199	13	449–455	449–455	NUM
gp-217	199	14	.	.	PUNCT