id	sid	tid	token	lemma	pos
gp-263	1	1	1578	1578	NUM
gp-263	1	2	american	american	PROPN
gp-263	1	3	journal	journal	PROPN
gp-263	1	4	of	of	ADP
gp-263	1	5	economic	economic	ADJ
gp-263	1	6	and	and	CCONJ
gp-263	1	7	management	management	NOUN
gp-263	1	8	business	business	NOUN
gp-263	1	9	e	e	NOUN
gp-263	1	10	-	-	NOUN
gp-263	1	11	issn	issn	ADJ
gp-263	1	12	:	:	PUNCT
gp-263	1	13	2835	2835	NUM
gp-263	1	14	-	-	SYM
gp-263	1	15	5199	5199	NUM
gp-263	1	16	vol	vol	NOUN
gp-263	1	17	.	.	PROPN
gp-263	1	18	4	4	NUM
gp-263	1	19	no	no	NOUN
gp-263	1	20	.	.	NOUN
gp-263	1	21	9	9	NUM
gp-263	1	22	september	september	PROPN
gp-263	1	23	2025	2025	NUM
gp-263	1	24	literature	literature	NOUN
gp-263	1	25	review	review	NOUN
gp-263	1	26	on	on	ADP
gp-263	1	27	the	the	DET
gp-263	1	28	implementation	implementation	NOUN
gp-263	1	29	of	of	ADP
gp-263	1	30	government	government	NOUN
gp-263	1	31	accounting	accounting	NOUN
gp-263	1	32	standards	standard	NOUN
gp-263	1	33	(	(	PUNCT
gp-263	1	34	sap	sap	PROPN
gp-263	1	35	)	)	PUNCT
gp-263	1	36	in	in	ADP
gp-263	1	37	indonesia	indonesia	PROPN
gp-263	1	38	dana	dana	PROPN
gp-263	1	39	irfana	irfana	PROPN
gp-263	1	40	,	,	PUNCT
gp-263	1	41	haliah	haliah	PROPN
gp-263	1	42	universitas	universita	NOUN
gp-263	1	43	hasanuddin	hasanuddin	VERB
gp-263	1	44	,	,	PUNCT
gp-263	1	45	indonesia	indonesia	PROPN
gp-263	1	46	email	email	NOUN
gp-263	1	47	:	:	PUNCT
gp-263	1	48	dana.irfana@gmail.com	dana.irfana@gmail.com	PROPN
gp-263	1	49	,	,	PUNCT
gp-263	1	50	haliah@fe.unhas.ac.id	haliah@fe.unhas.ac.id	PROPN
gp-263	1	51	abstract	abstract	ADV
gp-263	1	52	in	in	ADP
gp-263	1	53	recent	recent	ADJ
gp-263	1	54	years	year	NOUN
gp-263	1	55	,	,	PUNCT
gp-263	1	56	the	the	DET
gp-263	1	57	adoption	adoption	NOUN
gp-263	1	58	of	of	ADP
gp-263	1	59	accrual	accrual	ADJ
gp-263	1	60	-	-	PUNCT
gp-263	1	61	based	base	VERB
gp-263	1	62	government	government	NOUN
gp-263	1	63	accounting	accounting	NOUN
gp-263	1	64	standards	standard	NOUN
gp-263	1	65	(	(	PUNCT
gp-263	1	66	sap	sap	PROPN
gp-263	1	67	)	)	PUNCT
gp-263	1	68	in	in	ADP
gp-263	1	69	indonesia	indonesia	PROPN
gp-263	1	70	has	have	AUX
gp-263	1	71	become	become	VERB
gp-263	1	72	a	a	DET
gp-263	1	73	critical	critical	ADJ
gp-263	1	74	focus	focus	NOUN
gp-263	1	75	for	for	ADP
gp-263	1	76	improving	improve	VERB
gp-263	1	77	transparency	transparency	NOUN
gp-263	1	78	,	,	PUNCT
gp-263	1	79	accountability	accountability	NOUN
gp-263	1	80	,	,	PUNCT
gp-263	1	81	and	and	CCONJ
gp-263	1	82	efficiency	efficiency	NOUN
gp-263	1	83	in	in	ADP
gp-263	1	84	public	public	ADJ
gp-263	1	85	sector	sector	NOUN
gp-263	1	86	financial	financial	ADJ
gp-263	1	87	management	management	NOUN
gp-263	1	88	.	.	PUNCT
gp-263	2	1	the	the	DET
gp-263	2	2	purpose	purpose	NOUN
gp-263	2	3	of	of	ADP
gp-263	2	4	this	this	DET
gp-263	2	5	research	research	NOUN
gp-263	2	6	is	be	AUX
gp-263	2	7	to	to	PART
gp-263	2	8	systematically	systematically	ADV
gp-263	2	9	examine	examine	VERB
gp-263	2	10	the	the	DET
gp-263	2	11	implementation	implementation	NOUN
gp-263	2	12	of	of	ADP
gp-263	2	13	accrual	accrual	ADJ
gp-263	2	14	-	-	PUNCT
gp-263	2	15	based	base	VERB
gp-263	2	16	government	government	NOUN
gp-263	2	17	accounting	accounting	NOUN
gp-263	2	18	standards	standard	NOUN
gp-263	2	19	(	(	PUNCT
gp-263	2	20	sap	sap	PROPN
gp-263	2	21	)	)	PUNCT
gp-263	2	22	in	in	ADP
gp-263	2	23	indonesia	indonesia	PROPN
gp-263	2	24	,	,	PUNCT
gp-263	2	25	based	base	VERB
gp-263	2	26	on	on	ADP
gp-263	2	27	five	five	NUM
gp-263	2	28	relevant	relevant	ADJ
gp-263	2	29	national	national	ADJ
gp-263	2	30	scientific	scientific	ADJ
gp-263	2	31	journals	journal	NOUN
gp-263	2	32	.	.	PUNCT
gp-263	3	1	this	this	DET
gp-263	3	2	study	study	NOUN
gp-263	3	3	adopts	adopt	VERB
gp-263	3	4	a	a	DET
gp-263	3	5	literature	literature	NOUN
gp-263	3	6	study	study	NOUN
gp-263	3	7	method	method	NOUN
gp-263	3	8	with	with	ADP
gp-263	3	9	a	a	DET
gp-263	3	10	descriptive	descriptive	ADJ
gp-263	3	11	-	-	PUNCT
gp-263	3	12	qualitative	qualitative	ADJ
gp-263	3	13	approach	approach	NOUN
gp-263	3	14	.	.	PUNCT
gp-263	4	1	the	the	DET
gp-263	4	2	results	result	NOUN
gp-263	4	3	show	show	VERB
gp-263	4	4	that	that	SCONJ
gp-263	4	5	although	although	SCONJ
gp-263	4	6	sap	sap	PROPN
gp-263	4	7	has	have	AUX
gp-263	4	8	been	be	AUX
gp-263	4	9	formally	formally	ADV
gp-263	4	10	regulated	regulate	VERB
gp-263	4	11	by	by	ADP
gp-263	4	12	government	government	NOUN
gp-263	4	13	regulations	regulation	NOUN
gp-263	4	14	and	and	CCONJ
gp-263	4	15	widely	widely	ADV
gp-263	4	16	implemented	implement	VERB
gp-263	4	17	,	,	PUNCT
gp-263	4	18	many	many	ADJ
gp-263	4	19	improvements	improvement	NOUN
gp-263	4	20	are	be	AUX
gp-263	4	21	still	still	ADV
gp-263	4	22	needed	need	VERB
gp-263	4	23	in	in	ADP
gp-263	4	24	practice	practice	NOUN
gp-263	4	25	.	.	PUNCT
gp-263	5	1	some	some	DET
gp-263	5	2	challenges	challenge	NOUN
gp-263	5	3	in	in	ADP
gp-263	5	4	its	its	PRON
gp-263	5	5	implementation	implementation	NOUN
gp-263	5	6	include	include	VERB
gp-263	5	7	low	low	ADJ
gp-263	5	8	human	human	ADJ
gp-263	5	9	resource	resource	NOUN
gp-263	5	10	competence	competence	NOUN
gp-263	5	11	,	,	PUNCT
gp-263	5	12	inadequate	inadequate	ADJ
gp-263	5	13	information	information	NOUN
gp-263	5	14	technology	technology	NOUN
gp-263	5	15	infrastructure	infrastructure	NOUN
gp-263	5	16	,	,	PUNCT
gp-263	5	17	lack	lack	NOUN
gp-263	5	18	of	of	ADP
gp-263	5	19	understanding	understanding	NOUN
gp-263	5	20	of	of	ADP
gp-263	5	21	regulations	regulation	NOUN
gp-263	5	22	,	,	PUNCT
gp-263	5	23	and	and	CCONJ
gp-263	5	24	weak	weak	ADJ
gp-263	5	25	political	political	ADJ
gp-263	5	26	commitment	commitment	NOUN
gp-263	5	27	at	at	ADP
gp-263	5	28	the	the	DET
gp-263	5	29	regional	regional	ADJ
gp-263	5	30	level	level	NOUN
gp-263	5	31	.	.	PUNCT
gp-263	6	1	through	through	ADP
gp-263	6	2	this	this	DET
gp-263	6	3	study	study	NOUN
gp-263	6	4	,	,	PUNCT
gp-263	6	5	the	the	DET
gp-263	6	6	author	author	NOUN
gp-263	6	7	hopes	hope	VERB
gp-263	6	8	to	to	PART
gp-263	6	9	provide	provide	VERB
gp-263	6	10	a	a	DET
gp-263	6	11	clearer	clear	ADJ
gp-263	6	12	understanding	understanding	NOUN
gp-263	6	13	of	of	ADP
gp-263	6	14	the	the	DET
gp-263	6	15	sap	sap	PROPN
gp-263	6	16	implementation	implementation	NOUN
gp-263	6	17	situation	situation	NOUN
gp-263	6	18	and	and	CCONJ
gp-263	6	19	offer	offer	VERB
gp-263	6	20	policy	policy	NOUN
gp-263	6	21	recommendations	recommendation	NOUN
gp-263	6	22	to	to	PART
gp-263	6	23	improve	improve	VERB
gp-263	6	24	the	the	DET
gp-263	6	25	effectiveness	effectiveness	NOUN
gp-263	6	26	of	of	ADP
gp-263	6	27	sap	sap	PROPN
gp-263	6	28	implementation	implementation	NOUN
gp-263	6	29	in	in	ADP
gp-263	6	30	the	the	DET
gp-263	6	31	public	public	ADJ
gp-263	6	32	sector	sector	NOUN
gp-263	6	33	.	.	PUNCT
gp-263	7	1	keywords	keyword	NOUN
gp-263	7	2	:	:	PUNCT
gp-263	7	3	government	government	NOUN
gp-263	7	4	accounting	accounting	NOUN
gp-263	7	5	standards	standard	NOUN
gp-263	7	6	,	,	PUNCT
gp-263	7	7	sap	sap	PROPN
gp-263	7	8	,	,	PUNCT
gp-263	7	9	government	government	NOUN
gp-263	7	10	financial	financial	ADJ
gp-263	7	11	statements	statement	NOUN
gp-263	7	12	,	,	PUNCT
gp-263	7	13	literature	literature	NOUN
gp-263	7	14	study	study	NOUN
gp-263	7	15	.	.	PUNCT
gp-263	8	1	introduction	introduction	NOUN
gp-263	8	2	the	the	DET
gp-263	8	3	implementation	implementation	NOUN
gp-263	8	4	of	of	ADP
gp-263	8	5	government	government	NOUN
gp-263	8	6	accounting	accounting	NOUN
gp-263	8	7	standards	standard	NOUN
gp-263	8	8	(	(	PUNCT
gp-263	8	9	sap	sap	PROPN
gp-263	8	10	)	)	PUNCT
gp-263	8	11	is	be	AUX
gp-263	8	12	a	a	DET
gp-263	8	13	critical	critical	ADJ
gp-263	8	14	step	step	NOUN
gp-263	8	15	in	in	ADP
gp-263	8	16	enhancing	enhance	VERB
gp-263	8	17	the	the	DET
gp-263	8	18	public	public	ADJ
gp-263	8	19	financial	financial	ADJ
gp-263	8	20	management	management	NOUN
gp-263	8	21	system	system	NOUN
gp-263	8	22	in	in	ADP
gp-263	8	23	indonesia	indonesia	PROPN
gp-263	8	24	(	(	PUNCT
gp-263	8	25	jannah	jannah	PROPN
gp-263	8	26	et	et	PROPN
gp-263	8	27	al	al	PROPN
gp-263	8	28	.	.	PROPN
gp-263	8	29	,	,	PUNCT
gp-263	8	30	2025	2025	NUM
gp-263	8	31	;	;	PUNCT
gp-263	8	32	puspasari	puspasari	PROPN
gp-263	8	33	&	&	CCONJ
gp-263	8	34	cris	cris	PROPN
gp-263	8	35	kuntadi	kuntadi	PROPN
gp-263	8	36	,	,	PUNCT
gp-263	8	37	2023	2023	NUM
gp-263	8	38	)	)	PUNCT
gp-263	8	39	.	.	PUNCT
gp-263	9	1	since	since	SCONJ
gp-263	9	2	the	the	DET
gp-263	9	3	enactment	enactment	NOUN
gp-263	9	4	of	of	ADP
gp-263	9	5	government	government	NOUN
gp-263	9	6	regulation	regulation	NOUN
gp-263	9	7	no	no	NOUN
gp-263	9	8	.	.	NOUN
gp-263	9	9	71	71	NUM
gp-263	9	10	of	of	ADP
gp-263	9	11	2010	2010	NUM
gp-263	9	12	and	and	CCONJ
gp-263	9	13	permendagri	permendagri	VERB
gp-263	9	14	no	no	INTJ
gp-263	9	15	.	.	PROPN
gp-263	10	1	64	64	NUM
gp-263	10	2	of	of	ADP
gp-263	10	3	2013	2013	NUM
gp-263	10	4	,	,	PUNCT
gp-263	10	5	both	both	CCONJ
gp-263	10	6	central	central	ADJ
gp-263	10	7	and	and	CCONJ
gp-263	10	8	regional	regional	ADJ
gp-263	10	9	governments	government	NOUN
gp-263	10	10	are	be	AUX
gp-263	10	11	required	require	VERB
gp-263	10	12	to	to	PART
gp-263	10	13	adopt	adopt	VERB
gp-263	10	14	accrualbased	accrualbased	ADJ
gp-263	10	15	sap	sap	PROPN
gp-263	10	16	(	(	PUNCT
gp-263	10	17	halim	halim	PROPN
gp-263	10	18	et	et	PROPN
gp-263	10	19	al	al	PROPN
gp-263	10	20	.	.	PROPN
gp-263	10	21	,	,	PUNCT
gp-263	10	22	2020	2020	NUM
gp-263	10	23	;	;	PUNCT
gp-263	10	24	prasetyo	prasetyo	NOUN
gp-263	10	25	&	&	CCONJ
gp-263	10	26	wibowo	wibowo	PROPN
gp-263	10	27	,	,	PUNCT
gp-263	10	28	2021	2021	NUM
gp-263	10	29	)	)	PUNCT
gp-263	10	30	.	.	PUNCT
gp-263	11	1	accrual	accrual	ADJ
gp-263	11	2	-	-	PUNCT
gp-263	11	3	based	base	VERB
gp-263	11	4	sap	sap	PROPN
gp-263	11	5	serves	serve	VERB
gp-263	11	6	as	as	ADP
gp-263	11	7	an	an	DET
gp-263	11	8	essential	essential	ADJ
gp-263	11	9	tool	tool	NOUN
gp-263	11	10	to	to	PART
gp-263	11	11	prepare	prepare	VERB
gp-263	11	12	reliable	reliable	ADJ
gp-263	11	13	,	,	PUNCT
gp-263	11	14	relevant	relevant	ADJ
gp-263	11	15	,	,	PUNCT
gp-263	11	16	and	and	CCONJ
gp-263	11	17	accountable	accountable	ADJ
gp-263	11	18	financial	financial	ADJ
gp-263	11	19	statements	statement	NOUN
gp-263	11	20	,	,	PUNCT
gp-263	11	21	which	which	PRON
gp-263	11	22	can	can	AUX
gp-263	11	23	support	support	VERB
gp-263	11	24	transparency	transparency	NOUN
gp-263	11	25	,	,	PUNCT
gp-263	11	26	decision	decision	NOUN
gp-263	11	27	-	-	PUNCT
gp-263	11	28	making	making	NOUN
gp-263	11	29	,	,	PUNCT
gp-263	11	30	and	and	CCONJ
gp-263	11	31	public	public	ADJ
gp-263	11	32	accountability	accountability	NOUN
gp-263	11	33	(	(	PUNCT
gp-263	11	34	santoso	santoso	NOUN
gp-263	11	35	&	&	CCONJ
gp-263	11	36	riyadi	riyadi	PROPN
gp-263	11	37	,	,	PUNCT
gp-263	11	38	2019	2019	NUM
gp-263	11	39	;	;	PUNCT
gp-263	11	40	wijaya	wijaya	PROPN
gp-263	11	41	et	et	PROPN
gp-263	11	42	al	al	PROPN
gp-263	11	43	.	.	PROPN
gp-263	11	44	,	,	PUNCT
gp-263	11	45	2022	2022	NUM
gp-263	11	46	)	)	PUNCT
gp-263	11	47	.	.	PUNCT
gp-263	12	1	effective	effective	ADJ
gp-263	12	2	implementation	implementation	NOUN
gp-263	12	3	of	of	ADP
gp-263	12	4	sap	sap	PROPN
gp-263	12	5	has	have	AUX
gp-263	12	6	also	also	ADV
gp-263	12	7	been	be	AUX
gp-263	12	8	linked	link	VERB
gp-263	12	9	to	to	ADP
gp-263	12	10	improved	improved	ADJ
gp-263	12	11	governance	governance	NOUN
gp-263	12	12	and	and	CCONJ
gp-263	12	13	better	well	ADJ
gp-263	12	14	management	management	NOUN
gp-263	12	15	of	of	ADP
gp-263	12	16	public	public	ADJ
gp-263	12	17	resources	resource	NOUN
gp-263	12	18	(	(	PUNCT
gp-263	12	19	nurhadi	nurhadi	NOUN
gp-263	12	20	&	&	CCONJ
gp-263	12	21	putri	putri	NOUN
gp-263	12	22	,	,	PUNCT
gp-263	12	23	2023	2023	NUM
gp-263	12	24	)	)	PUNCT
gp-263	12	25	.	.	PUNCT
gp-263	13	1	however	however	ADV
gp-263	13	2	,	,	PUNCT
gp-263	13	3	the	the	DET
gp-263	13	4	implementation	implementation	NOUN
gp-263	13	5	of	of	ADP
gp-263	13	6	sap	sap	PROPN
gp-263	13	7	is	be	AUX
gp-263	13	8	not	not	PART
gp-263	13	9	free	free	ADJ
gp-263	13	10	from	from	ADP
gp-263	13	11	challenges	challenge	NOUN
gp-263	13	12	.	.	PUNCT
gp-263	14	1	various	various	ADJ
gp-263	14	2	studies	study	NOUN
gp-263	14	3	indicate	indicate	VERB
gp-263	14	4	that	that	SCONJ
gp-263	14	5	its	its	PRON
gp-263	14	6	application	application	NOUN
gp-263	14	7	in	in	ADP
gp-263	14	8	the	the	DET
gp-263	14	9	field	field	NOUN
gp-263	14	10	still	still	ADV
gp-263	14	11	encounters	encounter	VERB
gp-263	14	12	problems	problem	NOUN
gp-263	14	13	arising	arise	VERB
gp-263	14	14	from	from	ADP
gp-263	14	15	technical	technical	ADJ
gp-263	14	16	,	,	PUNCT
gp-263	14	17	structural	structural	ADJ
gp-263	14	18	,	,	PUNCT
gp-263	14	19	and	and	CCONJ
gp-263	14	20	cultural	cultural	ADJ
gp-263	14	21	factors	factor	NOUN
gp-263	14	22	(	(	PUNCT
gp-263	14	23	haryanto	haryanto	NOUN
gp-263	14	24	&	&	CCONJ
gp-263	14	25	nugroho	nugroho	NOUN
gp-263	14	26	,	,	PUNCT
gp-263	14	27	2020	2020	NUM
gp-263	14	28	;	;	PUNCT
gp-263	14	29	fitria	fitria	PROPN
gp-263	14	30	et	et	PROPN
gp-263	14	31	al	al	PROPN
gp-263	14	32	.	.	PROPN
gp-263	14	33	,	,	PUNCT
gp-263	14	34	2021	2021	NUM
gp-263	14	35	)	)	PUNCT
gp-263	14	36	.	.	PUNCT
gp-263	15	1	some	some	PRON
gp-263	15	2	of	of	ADP
gp-263	15	3	the	the	DET
gp-263	15	4	main	main	ADJ
gp-263	15	5	obstacles	obstacle	NOUN
gp-263	15	6	include	include	VERB
gp-263	15	7	limited	limited	ADJ
gp-263	15	8	human	human	ADJ
gp-263	15	9	resource	resource	NOUN
gp-263	15	10	capacity	capacity	NOUN
gp-263	15	11	,	,	PUNCT
gp-263	15	12	insufficient	insufficient	ADJ
gp-263	15	13	understanding	understanding	NOUN
gp-263	15	14	of	of	ADP
gp-263	15	15	accrual	accrual	ADJ
gp-263	15	16	-	-	PUNCT
gp-263	15	17	based	base	VERB
gp-263	15	18	accounting	accounting	NOUN
gp-263	15	19	mailto:dana.irfana@gmail.com	mailto:dana.irfana@gmail.com	X
gp-263	16	1	mailto:haliah@fe.unhas.ac.id	mailto:haliah@fe.unhas.ac.id	PROPN
gp-263	16	2	literature	literature	PROPN
gp-263	16	3	review	review	NOUN
gp-263	16	4	on	on	ADP
gp-263	16	5	the	the	DET
gp-263	16	6	implementation	implementation	NOUN
gp-263	16	7	of	of	ADP
gp-263	16	8	government	government	NOUN
gp-263	16	9	accounting	accounting	NOUN
gp-263	16	10	standards	standard	NOUN
gp-263	16	11	(	(	PUNCT
gp-263	16	12	sap	sap	PROPN
gp-263	16	13	)	)	PUNCT
gp-263	16	14	in	in	ADP
gp-263	16	15	indonesia	indonesia	PROPN
gp-263	16	16	1579	1579	NUM
gp-263	16	17	principles	principle	NOUN
gp-263	16	18	,	,	PUNCT
gp-263	16	19	and	and	CCONJ
gp-263	16	20	resistance	resistance	NOUN
gp-263	16	21	to	to	ADP
gp-263	16	22	organizational	organizational	ADJ
gp-263	16	23	change	change	NOUN
gp-263	16	24	(	(	PUNCT
gp-263	16	25	saputra	saputra	PROPN
gp-263	16	26	&	&	CCONJ
gp-263	16	27	wulandari	wulandari	ADJ
gp-263	16	28	,	,	PUNCT
gp-263	16	29	2019	2019	NUM
gp-263	16	30	)	)	PUNCT
gp-263	16	31	.	.	PUNCT
gp-263	17	1	therefore	therefore	ADV
gp-263	17	2	,	,	PUNCT
gp-263	17	3	reviewing	review	VERB
gp-263	17	4	the	the	DET
gp-263	17	5	literature	literature	NOUN
gp-263	17	6	on	on	ADP
gp-263	17	7	previous	previous	ADJ
gp-263	17	8	research	research	NOUN
gp-263	17	9	is	be	AUX
gp-263	17	10	essential	essential	ADJ
gp-263	17	11	to	to	PART
gp-263	17	12	gain	gain	VERB
gp-263	17	13	a	a	DET
gp-263	17	14	comprehensive	comprehensive	ADJ
gp-263	17	15	understanding	understanding	NOUN
gp-263	17	16	of	of	ADP
gp-263	17	17	the	the	DET
gp-263	17	18	situation	situation	NOUN
gp-263	17	19	and	and	CCONJ
gp-263	17	20	constraints	constraint	NOUN
gp-263	17	21	in	in	ADP
gp-263	17	22	the	the	DET
gp-263	17	23	implementation	implementation	NOUN
gp-263	17	24	of	of	ADP
gp-263	17	25	sap	sap	PROPN
gp-263	17	26	in	in	ADP
gp-263	17	27	indonesia	indonesia	PROPN
gp-263	17	28	(	(	PUNCT
gp-263	17	29	rahayu	rahayu	PROPN
gp-263	17	30	&	&	CCONJ
gp-263	17	31	prasetyo	prasetyo	NOUN
gp-263	17	32	,	,	PUNCT
gp-263	17	33	2022	2022	NUM
gp-263	17	34	)	)	PUNCT
gp-263	17	35	.	.	PUNCT
gp-263	18	1	as	as	ADP
gp-263	18	2	a	a	DET
gp-263	18	3	key	key	ADJ
gp-263	18	4	instrument	instrument	NOUN
gp-263	18	5	to	to	PART
gp-263	18	6	improve	improve	VERB
gp-263	18	7	the	the	DET
gp-263	18	8	quality	quality	NOUN
gp-263	18	9	of	of	ADP
gp-263	18	10	government	government	NOUN
gp-263	18	11	financial	financial	ADJ
gp-263	18	12	reports	report	NOUN
gp-263	18	13	,	,	PUNCT
gp-263	18	14	the	the	DET
gp-263	18	15	implementation	implementation	NOUN
gp-263	18	16	of	of	ADP
gp-263	18	17	accrual	accrual	ADJ
gp-263	18	18	-	-	PUNCT
gp-263	18	19	based	base	VERB
gp-263	18	20	sap	sap	PROPN
gp-263	18	21	is	be	AUX
gp-263	18	22	also	also	ADV
gp-263	18	23	an	an	DET
gp-263	18	24	important	important	ADJ
gp-263	18	25	part	part	NOUN
gp-263	18	26	of	of	ADP
gp-263	18	27	bureaucratic	bureaucratic	ADJ
gp-263	18	28	reform	reform	NOUN
gp-263	18	29	and	and	CCONJ
gp-263	18	30	financial	financial	ADJ
gp-263	18	31	governance	governance	NOUN
gp-263	18	32	that	that	PRON
gp-263	18	33	is	be	AUX
gp-263	18	34	more	more	ADV
gp-263	18	35	transparent	transparent	ADJ
gp-263	18	36	and	and	CCONJ
gp-263	18	37	accountable	accountable	ADJ
gp-263	18	38	.	.	PUNCT
gp-263	19	1	sap	sap	PROPN
gp-263	19	2	is	be	AUX
gp-263	19	3	designed	design	VERB
gp-263	19	4	to	to	PART
gp-263	19	5	describe	describe	VERB
gp-263	19	6	the	the	DET
gp-263	19	7	government	government	NOUN
gp-263	19	8	's	's	PART
gp-263	19	9	financial	financial	ADJ
gp-263	19	10	position	position	NOUN
gp-263	19	11	and	and	CCONJ
gp-263	19	12	performance	performance	NOUN
gp-263	19	13	more	more	ADV
gp-263	19	14	accurately	accurately	ADV
gp-263	19	15	by	by	ADP
gp-263	19	16	recognizing	recognize	VERB
gp-263	19	17	transactions	transaction	NOUN
gp-263	19	18	as	as	SCONJ
gp-263	19	19	they	they	PRON
gp-263	19	20	occur	occur	VERB
gp-263	19	21	,	,	PUNCT
gp-263	19	22	rather	rather	ADV
gp-263	19	23	than	than	ADP
gp-263	19	24	when	when	SCONJ
gp-263	19	25	money	money	NOUN
gp-263	19	26	is	be	AUX
gp-263	19	27	received	receive	VERB
gp-263	19	28	or	or	CCONJ
gp-263	19	29	spent	spend	VERB
gp-263	19	30	.	.	PUNCT
gp-263	20	1	since	since	SCONJ
gp-263	20	2	the	the	DET
gp-263	20	3	enactment	enactment	NOUN
gp-263	20	4	of	of	ADP
gp-263	20	5	government	government	NOUN
gp-263	20	6	regulation	regulation	NOUN
gp-263	20	7	no	no	NOUN
gp-263	20	8	.	.	NOUN
gp-263	20	9	71	71	NUM
gp-263	20	10	of	of	ADP
gp-263	20	11	2010	2010	NUM
gp-263	20	12	,	,	PUNCT
gp-263	20	13	which	which	PRON
gp-263	20	14	replaced	replace	VERB
gp-263	20	15	government	government	NOUN
gp-263	20	16	regulation	regulation	NOUN
gp-263	20	17	no	no	NOUN
gp-263	20	18	.	.	NOUN
gp-263	20	19	24	24	NUM
gp-263	20	20	of	of	ADP
gp-263	20	21	2005	2005	NUM
gp-263	20	22	concerning	concern	VERB
gp-263	20	23	the	the	DET
gp-263	20	24	transition	transition	NOUN
gp-263	20	25	from	from	ADP
gp-263	20	26	cash	cash	NOUN
gp-263	20	27	-	-	PUNCT
gp-263	20	28	based	base	VERB
gp-263	20	29	to	to	ADP
gp-263	20	30	accrual	accrual	ADJ
gp-263	20	31	-	-	PUNCT
gp-263	20	32	based	base	VERB
gp-263	20	33	sap	sap	PROPN
gp-263	20	34	,	,	PUNCT
gp-263	20	35	the	the	DET
gp-263	20	36	central	central	ADJ
gp-263	20	37	and	and	CCONJ
gp-263	20	38	regional	regional	ADJ
gp-263	20	39	governments	government	NOUN
gp-263	20	40	must	must	AUX
gp-263	20	41	prepare	prepare	VERB
gp-263	20	42	financial	financial	ADJ
gp-263	20	43	statements	statement	NOUN
gp-263	20	44	following	follow	VERB
gp-263	20	45	modern	modern	ADJ
gp-263	20	46	accounting	accounting	NOUN
gp-263	20	47	principles	principle	NOUN
gp-263	20	48	.	.	PUNCT
gp-263	21	1	this	this	DET
gp-263	21	2	initiative	initiative	NOUN
gp-263	21	3	is	be	AUX
gp-263	21	4	strengthened	strengthen	VERB
gp-263	21	5	by	by	ADP
gp-263	21	6	permendagri	permendagri	NOUN
gp-263	21	7	no	no	INTJ
gp-263	21	8	.	.	PROPN
gp-263	21	9	64	64	NUM
gp-263	21	10	of	of	ADP
gp-263	21	11	2013	2013	NUM
gp-263	21	12	,	,	PUNCT
gp-263	21	13	which	which	PRON
gp-263	21	14	requires	require	VERB
gp-263	21	15	all	all	DET
gp-263	21	16	local	local	ADJ
gp-263	21	17	governments	government	NOUN
gp-263	21	18	to	to	PART
gp-263	21	19	implement	implement	VERB
gp-263	21	20	accrual	accrual	ADJ
gp-263	21	21	-	-	PUNCT
gp-263	21	22	based	base	VERB
gp-263	21	23	sap	sap	PROPN
gp-263	21	24	starting	start	VERB
gp-263	21	25	from	from	ADP
gp-263	21	26	the	the	DET
gp-263	21	27	2015	2015	NUM
gp-263	21	28	fiscal	fiscal	ADJ
gp-263	21	29	year	year	NOUN
gp-263	21	30	.	.	PUNCT
gp-263	22	1	however	however	ADV
gp-263	22	2	,	,	PUNCT
gp-263	22	3	empirical	empirical	ADJ
gp-263	22	4	research	research	NOUN
gp-263	22	5	shows	show	VERB
gp-263	22	6	that	that	SCONJ
gp-263	22	7	the	the	DET
gp-263	22	8	implementation	implementation	NOUN
gp-263	22	9	of	of	ADP
gp-263	22	10	sap	sap	PROPN
gp-263	22	11	in	in	ADP
gp-263	22	12	a	a	DET
gp-263	22	13	number	number	NOUN
gp-263	22	14	of	of	ADP
gp-263	22	15	regions	region	NOUN
gp-263	22	16	in	in	ADP
gp-263	22	17	indonesia	indonesia	PROPN
gp-263	22	18	still	still	ADV
gp-263	22	19	experiences	experience	VERB
gp-263	22	20	structural	structural	ADJ
gp-263	22	21	and	and	CCONJ
gp-263	22	22	technical	technical	ADJ
gp-263	22	23	constraints	constraint	NOUN
gp-263	22	24	.	.	PUNCT
gp-263	23	1	common	common	ADJ
gp-263	23	2	problems	problem	NOUN
gp-263	23	3	include	include	VERB
gp-263	23	4	low	low	ADJ
gp-263	23	5	human	human	ADJ
gp-263	23	6	resource	resource	NOUN
gp-263	23	7	capabilities	capability	NOUN
gp-263	23	8	,	,	PUNCT
gp-263	23	9	inadequate	inadequate	ADJ
gp-263	23	10	infrastructure	infrastructure	NOUN
gp-263	23	11	,	,	PUNCT
gp-263	23	12	inconsistencies	inconsistency	NOUN
gp-263	23	13	in	in	ADP
gp-263	23	14	regulations	regulation	NOUN
gp-263	23	15	,	,	PUNCT
gp-263	23	16	and	and	CCONJ
gp-263	23	17	a	a	DET
gp-263	23	18	lack	lack	NOUN
gp-263	23	19	of	of	ADP
gp-263	23	20	legislative	legislative	ADJ
gp-263	23	21	understanding	understanding	NOUN
gp-263	23	22	of	of	ADP
gp-263	23	23	accrual	accrual	ADJ
gp-263	23	24	-	-	PUNCT
gp-263	23	25	based	base	VERB
gp-263	23	26	financial	financial	ADJ
gp-263	23	27	statements	statement	NOUN
gp-263	23	28	.	.	PUNCT
gp-263	24	1	in	in	ADP
gp-263	24	2	addition	addition	NOUN
gp-263	24	3	,	,	PUNCT
gp-263	24	4	instability	instability	NOUN
gp-263	24	5	in	in	ADP
gp-263	24	6	the	the	DET
gp-263	24	7	acceptance	acceptance	NOUN
gp-263	24	8	of	of	ADP
gp-263	24	9	changes	change	NOUN
gp-263	24	10	by	by	ADP
gp-263	24	11	the	the	DET
gp-263	24	12	apparatus	apparatus	NOUN
gp-263	24	13	is	be	AUX
gp-263	24	14	also	also	ADV
gp-263	24	15	a	a	DET
gp-263	24	16	factor	factor	NOUN
gp-263	24	17	hindering	hinder	VERB
gp-263	24	18	full	full	ADJ
gp-263	24	19	implementation	implementation	NOUN
gp-263	24	20	.	.	PUNCT
gp-263	25	1	on	on	ADP
gp-263	25	2	the	the	DET
gp-263	25	3	other	other	ADJ
gp-263	25	4	hand	hand	NOUN
gp-263	25	5	,	,	PUNCT
gp-263	25	6	evaluations	evaluation	NOUN
gp-263	25	7	by	by	ADP
gp-263	25	8	the	the	DET
gp-263	25	9	audit	audit	NOUN
gp-263	25	10	board	board	NOUN
gp-263	25	11	(	(	PUNCT
gp-263	25	12	bpk	bpk	PROPN
gp-263	25	13	)	)	PUNCT
gp-263	25	14	indicate	indicate	VERB
gp-263	25	15	that	that	SCONJ
gp-263	25	16	regions	region	NOUN
gp-263	25	17	that	that	PRON
gp-263	25	18	successfully	successfully	ADV
gp-263	25	19	implement	implement	VERB
gp-263	25	20	sap	sap	PROPN
gp-263	25	21	generally	generally	ADV
gp-263	25	22	receive	receive	VERB
gp-263	25	23	a	a	DET
gp-263	25	24	fair	fair	ADJ
gp-263	25	25	without	without	ADP
gp-263	25	26	exception	exception	NOUN
gp-263	25	27	(	(	PUNCT
gp-263	25	28	wtp	wtp	NOUN
gp-263	25	29	)	)	PUNCT
gp-263	25	30	opinion	opinion	NOUN
gp-263	25	31	,	,	PUNCT
gp-263	25	32	which	which	PRON
gp-263	25	33	reflects	reflect	VERB
gp-263	25	34	a	a	DET
gp-263	25	35	higher	high	ADJ
gp-263	25	36	level	level	NOUN
gp-263	25	37	of	of	ADP
gp-263	25	38	accountability	accountability	NOUN
gp-263	25	39	in	in	ADP
gp-263	25	40	financial	financial	ADJ
gp-263	25	41	management	management	NOUN
gp-263	25	42	.	.	PUNCT
gp-263	26	1	previous	previous	ADJ
gp-263	26	2	studies	study	NOUN
gp-263	26	3	have	have	AUX
gp-263	26	4	highlighted	highlight	VERB
gp-263	26	5	these	these	DET
gp-263	26	6	challenges	challenge	NOUN
gp-263	26	7	.	.	PUNCT
gp-263	27	1	sari	sari	NOUN
gp-263	27	2	and	and	CCONJ
gp-263	27	3	suharto	suharto	PROPN
gp-263	27	4	(	(	PUNCT
gp-263	27	5	2020	2020	NUM
gp-263	27	6	)	)	PUNCT
gp-263	27	7	examined	examine	VERB
gp-263	27	8	regional	regional	ADJ
gp-263	27	9	sap	sap	NOUN
gp-263	27	10	implementation	implementation	NOUN
gp-263	27	11	and	and	CCONJ
gp-263	27	12	found	find	VERB
gp-263	27	13	that	that	SCONJ
gp-263	27	14	low	low	ADJ
gp-263	27	15	human	human	ADJ
gp-263	27	16	resource	resource	NOUN
gp-263	27	17	competence	competence	NOUN
gp-263	27	18	and	and	CCONJ
gp-263	27	19	limited	limit	VERB
gp-263	27	20	it	it	PRON
gp-263	27	21	infrastructure	infrastructure	NOUN
gp-263	27	22	hindered	hinder	VERB
gp-263	27	23	the	the	DET
gp-263	27	24	preparation	preparation	NOUN
gp-263	27	25	of	of	ADP
gp-263	27	26	accurate	accurate	ADJ
gp-263	27	27	financial	financial	ADJ
gp-263	27	28	statements	statement	NOUN
gp-263	27	29	.	.	PUNCT
gp-263	28	1	meanwhile	meanwhile	ADV
gp-263	28	2	,	,	PUNCT
gp-263	28	3	wijaya	wijaya	PROPN
gp-263	28	4	et	et	PROPN
gp-263	28	5	al	al	PROPN
gp-263	28	6	.	.	PROPN
gp-263	28	7	(	(	PUNCT
gp-263	28	8	2021	2021	NUM
gp-263	28	9	)	)	PUNCT
gp-263	28	10	emphasized	emphasize	VERB
gp-263	28	11	the	the	DET
gp-263	28	12	lack	lack	NOUN
gp-263	28	13	of	of	ADP
gp-263	28	14	understanding	understanding	NOUN
gp-263	28	15	of	of	ADP
gp-263	28	16	regulations	regulation	NOUN
gp-263	28	17	and	and	CCONJ
gp-263	28	18	weak	weak	ADJ
gp-263	28	19	political	political	ADJ
gp-263	28	20	support	support	NOUN
gp-263	28	21	at	at	ADP
gp-263	28	22	the	the	DET
gp-263	28	23	local	local	ADJ
gp-263	28	24	level	level	NOUN
gp-263	28	25	as	as	ADP
gp-263	28	26	significant	significant	ADJ
gp-263	28	27	obstacles	obstacle	NOUN
gp-263	28	28	to	to	ADP
gp-263	28	29	full	full	ADJ
gp-263	28	30	adoption	adoption	NOUN
gp-263	28	31	of	of	ADP
gp-263	28	32	accrual	accrual	ADJ
gp-263	28	33	-	-	PUNCT
gp-263	28	34	based	base	VERB
gp-263	28	35	sap	sap	NOUN
gp-263	28	36	.	.	PUNCT
gp-263	29	1	while	while	SCONJ
gp-263	29	2	both	both	DET
gp-263	29	3	studies	study	NOUN
gp-263	29	4	provide	provide	VERB
gp-263	29	5	valuable	valuable	ADJ
gp-263	29	6	insights	insight	NOUN
gp-263	29	7	into	into	ADP
gp-263	29	8	specific	specific	ADJ
gp-263	29	9	barriers	barrier	NOUN
gp-263	29	10	,	,	PUNCT
gp-263	29	11	they	they	PRON
gp-263	29	12	are	be	AUX
gp-263	29	13	limited	limit	VERB
gp-263	29	14	in	in	ADP
gp-263	29	15	offering	offer	VERB
gp-263	29	16	a	a	DET
gp-263	29	17	comprehensive	comprehensive	ADJ
gp-263	29	18	,	,	PUNCT
gp-263	29	19	integrated	integrate	VERB
gp-263	29	20	overview	overview	NOUN
gp-263	29	21	of	of	ADP
gp-263	29	22	the	the	DET
gp-263	29	23	practical	practical	ADJ
gp-263	29	24	implementation	implementation	NOUN
gp-263	29	25	issues	issue	NOUN
gp-263	29	26	across	across	ADP
gp-263	29	27	multiple	multiple	ADJ
gp-263	29	28	regions	region	NOUN
gp-263	29	29	and	and	CCONJ
gp-263	29	30	how	how	SCONJ
gp-263	29	31	these	these	PRON
gp-263	29	32	relate	relate	VERB
gp-263	29	33	to	to	ADP
gp-263	29	34	policy	policy	NOUN
gp-263	29	35	effectiveness	effectiveness	NOUN
gp-263	29	36	.	.	PUNCT
gp-263	30	1	given	give	VERB
gp-263	30	2	the	the	DET
gp-263	30	3	various	various	ADJ
gp-263	30	4	dynamics	dynamic	NOUN
gp-263	30	5	and	and	CCONJ
gp-263	30	6	complexities	complexity	NOUN
gp-263	30	7	involved	involve	VERB
gp-263	30	8	,	,	PUNCT
gp-263	30	9	it	it	PRON
gp-263	30	10	is	be	AUX
gp-263	30	11	important	important	ADJ
gp-263	30	12	to	to	PART
gp-263	30	13	conduct	conduct	VERB
gp-263	30	14	a	a	DET
gp-263	30	15	thorough	thorough	ADJ
gp-263	30	16	literature	literature	NOUN
gp-263	30	17	review	review	NOUN
gp-263	30	18	on	on	ADP
gp-263	30	19	the	the	DET
gp-263	30	20	implementation	implementation	NOUN
gp-263	30	21	of	of	ADP
gp-263	30	22	sap	sap	PROPN
gp-263	30	23	in	in	ADP
gp-263	30	24	indonesia	indonesia	PROPN
gp-263	30	25	.	.	PUNCT
gp-263	31	1	the	the	DET
gp-263	31	2	review	review	NOUN
gp-263	31	3	aims	aim	VERB
gp-263	31	4	to	to	PART
gp-263	31	5	identify	identify	VERB
gp-263	31	6	the	the	DET
gp-263	31	7	key	key	ADJ
gp-263	31	8	factors	factor	NOUN
gp-263	31	9	contributing	contribute	VERB
gp-263	31	10	to	to	ADP
gp-263	31	11	success	success	NOUN
gp-263	31	12	,	,	PUNCT
gp-263	31	13	the	the	DET
gp-263	31	14	barriers	barrier	NOUN
gp-263	31	15	faced	face	VERB
gp-263	31	16	,	,	PUNCT
gp-263	31	17	and	and	CCONJ
gp-263	31	18	the	the	DET
gp-263	31	19	strategies	strategy	NOUN
gp-263	31	20	used	use	VERB
gp-263	31	21	to	to	PART
gp-263	31	22	improve	improve	VERB
gp-263	31	23	accountability	accountability	NOUN
gp-263	31	24	and	and	CCONJ
gp-263	31	25	transparency	transparency	NOUN
gp-263	31	26	in	in	ADP
gp-263	31	27	public	public	ADJ
gp-263	31	28	financial	financial	ADJ
gp-263	31	29	management	management	NOUN
gp-263	31	30	.	.	PUNCT
gp-263	32	1	by	by	ADP
gp-263	32	2	doing	do	VERB
gp-263	32	3	so	so	ADV
gp-263	32	4	,	,	PUNCT
gp-263	32	5	it	it	PRON
gp-263	32	6	contributes	contribute	VERB
gp-263	32	7	to	to	ADP
gp-263	32	8	the	the	DET
gp-263	32	9	literature	literature	NOUN
gp-263	32	10	by	by	ADP
gp-263	32	11	offering	offer	VERB
gp-263	32	12	a	a	DET
gp-263	32	13	critical	critical	ADJ
gp-263	32	14	analysis	analysis	NOUN
gp-263	32	15	of	of	ADP
gp-263	32	16	sap	sap	NOUN
gp-263	32	17	implementation	implementation	NOUN
gp-263	32	18	and	and	CCONJ
gp-263	32	19	providing	provide	VERB
gp-263	32	20	practical	practical	ADJ
gp-263	32	21	policy	policy	NOUN
gp-263	32	22	recommendations	recommendation	NOUN
gp-263	32	23	to	to	PART
gp-263	32	24	enhance	enhance	VERB
gp-263	32	25	the	the	DET
gp-263	32	26	effectiveness	effectiveness	NOUN
gp-263	32	27	of	of	ADP
gp-263	32	28	government	government	NOUN
gp-263	32	29	financial	financial	ADJ
gp-263	32	30	management	management	NOUN
gp-263	32	31	.	.	PUNCT
gp-263	33	1	this	this	DET
gp-263	33	2	research	research	NOUN
gp-263	33	3	is	be	AUX
gp-263	33	4	expected	expect	VERB
gp-263	33	5	to	to	PART
gp-263	33	6	benefit	benefit	VERB
gp-263	33	7	policymakers	policymaker	NOUN
gp-263	33	8	,	,	PUNCT
gp-263	33	9	auditors	auditor	NOUN
gp-263	33	10	,	,	PUNCT
gp-263	33	11	and	and	CCONJ
gp-263	33	12	public	public	ADJ
gp-263	33	13	sector	sector	NOUN
gp-263	33	14	managers	manager	NOUN
gp-263	33	15	by	by	ADP
gp-263	33	16	offering	offer	VERB
gp-263	33	17	evidence	evidence	NOUN
gp-263	33	18	-	-	PUNCT
gp-263	33	19	based	base	VERB
gp-263	33	20	strategies	strategy	NOUN
gp-263	33	21	to	to	PART
gp-263	33	22	improve	improve	VERB
gp-263	33	23	transparency	transparency	NOUN
gp-263	33	24	,	,	PUNCT
gp-263	33	25	accountability	accountability	NOUN
gp-263	33	26	,	,	PUNCT
gp-263	33	27	and	and	CCONJ
gp-263	33	28	efficiency	efficiency	NOUN
gp-263	33	29	in	in	ADP
gp-263	33	30	financial	financial	ADJ
gp-263	33	31	reporting	reporting	NOUN
gp-263	33	32	.	.	PUNCT
gp-263	34	1	literature	literature	NOUN
gp-263	34	2	review	review	NOUN
gp-263	34	3	on	on	ADP
gp-263	34	4	the	the	DET
gp-263	34	5	implementation	implementation	NOUN
gp-263	34	6	of	of	ADP
gp-263	34	7	government	government	NOUN
gp-263	34	8	accounting	accounting	NOUN
gp-263	34	9	standards	standard	NOUN
gp-263	34	10	(	(	PUNCT
gp-263	34	11	sap	sap	PROPN
gp-263	34	12	)	)	PUNCT
gp-263	34	13	in	in	ADP
gp-263	34	14	indonesia	indonesia	PROPN
gp-263	34	15	1580	1580	NUM
gp-263	34	16	research	research	NOUN
gp-263	34	17	method	method	NOUN
gp-263	34	18	this	this	DET
gp-263	34	19	study	study	NOUN
gp-263	34	20	used	use	VERB
gp-263	34	21	a	a	DET
gp-263	34	22	literature	literature	NOUN
gp-263	34	23	review	review	NOUN
gp-263	34	24	method	method	NOUN
gp-263	34	25	with	with	ADP
gp-263	34	26	a	a	DET
gp-263	34	27	descriptive	descriptive	ADJ
gp-263	34	28	-	-	PUNCT
gp-263	34	29	qualitative	qualitative	ADJ
gp-263	34	30	approach	approach	NOUN
gp-263	34	31	to	to	PART
gp-263	34	32	analyze	analyze	VERB
gp-263	34	33	the	the	DET
gp-263	34	34	implementation	implementation	NOUN
gp-263	34	35	of	of	ADP
gp-263	34	36	government	government	NOUN
gp-263	34	37	accounting	accounting	NOUN
gp-263	34	38	standards	standard	NOUN
gp-263	34	39	(	(	PUNCT
gp-263	34	40	sap	sap	PROPN
gp-263	34	41	)	)	PUNCT
gp-263	34	42	in	in	ADP
gp-263	34	43	indonesia	indonesia	PROPN
gp-263	34	44	,	,	PUNCT
gp-263	34	45	focusing	focus	VERB
gp-263	34	46	on	on	ADP
gp-263	34	47	benefits	benefit	NOUN
gp-263	34	48	,	,	PUNCT
gp-263	34	49	obstacles	obstacle	NOUN
gp-263	34	50	,	,	PUNCT
gp-263	34	51	and	and	CCONJ
gp-263	34	52	strategies	strategy	NOUN
gp-263	34	53	for	for	ADP
gp-263	34	54	strengthening	strengthen	VERB
gp-263	34	55	implementation	implementation	NOUN
gp-263	34	56	.	.	PUNCT
gp-263	35	1	the	the	DET
gp-263	35	2	research	research	NOUN
gp-263	35	3	was	be	AUX
gp-263	35	4	qualitative	qualitative	ADJ
gp-263	35	5	-	-	PUNCT
gp-263	35	6	descriptive	descriptive	ADJ
gp-263	35	7	,	,	PUNCT
gp-263	35	8	aiming	aim	VERB
gp-263	35	9	to	to	PART
gp-263	35	10	provide	provide	VERB
gp-263	35	11	an	an	DET
gp-263	35	12	in	in	ADP
gp-263	35	13	-	-	PUNCT
gp-263	35	14	depth	depth	NOUN
gp-263	35	15	understanding	understanding	NOUN
gp-263	35	16	of	of	ADP
gp-263	35	17	sap	sap	PROPN
gp-263	35	18	implementation	implementation	NOUN
gp-263	35	19	without	without	ADP
gp-263	35	20	collecting	collect	VERB
gp-263	35	21	primary	primary	ADJ
gp-263	35	22	data	datum	NOUN
gp-263	35	23	.	.	PUNCT
gp-263	36	1	a	a	DET
gp-263	36	2	descriptive	descriptive	ADJ
gp-263	36	3	approach	approach	NOUN
gp-263	36	4	described	describe	VERB
gp-263	36	5	findings	finding	NOUN
gp-263	36	6	from	from	ADP
gp-263	36	7	various	various	ADJ
gp-263	36	8	scientific	scientific	ADJ
gp-263	36	9	sources	source	NOUN
gp-263	36	10	.	.	PUNCT
gp-263	37	1	information	information	NOUN
gp-263	37	2	was	be	AUX
gp-263	37	3	gathered	gather	VERB
gp-263	37	4	from	from	ADP
gp-263	37	5	five	five	NUM
gp-263	37	6	accredited	accredit	VERB
gp-263	37	7	national	national	ADJ
gp-263	37	8	journals	journal	NOUN
gp-263	37	9	discussing	discuss	VERB
gp-263	37	10	sap	sap	PROPN
gp-263	37	11	implementation	implementation	NOUN
gp-263	37	12	at	at	ADP
gp-263	37	13	the	the	DET
gp-263	37	14	central	central	ADJ
gp-263	37	15	and	and	CCONJ
gp-263	37	16	regional	regional	ADJ
gp-263	37	17	levels	level	NOUN
gp-263	37	18	,	,	PUNCT
gp-263	37	19	selected	select	VERB
gp-263	37	20	based	base	VERB
gp-263	37	21	on	on	ADP
gp-263	37	22	relevance	relevance	NOUN
gp-263	37	23	,	,	PUNCT
gp-263	37	24	publication	publication	NOUN
gp-263	37	25	date	date	NOUN
gp-263	37	26	,	,	PUNCT
gp-263	37	27	and	and	CCONJ
gp-263	37	28	source	source	NOUN
gp-263	37	29	reliability	reliability	NOUN
gp-263	37	30	.	.	PUNCT
gp-263	38	1	these	these	DET
gp-263	38	2	journals	journal	NOUN
gp-263	38	3	were	be	AUX
gp-263	38	4	:	:	PUNCT
gp-263	38	5	khasanah	khasanah	PROPN
gp-263	38	6	&	&	CCONJ
gp-263	38	7	nilasari	nilasari	PROPN
gp-263	38	8	(	(	PUNCT
gp-263	38	9	2023	2023	NUM
gp-263	38	10	)	)	PUNCT
gp-263	38	11	,	,	PUNCT
gp-263	38	12	analyzing	analyze	VERB
gp-263	38	13	sap	sap	NOUN
gp-263	38	14	implementation	implementation	NOUN
gp-263	38	15	and	and	CCONJ
gp-263	38	16	financial	financial	ADJ
gp-263	38	17	statement	statement	NOUN
gp-263	38	18	quality	quality	NOUN
gp-263	38	19	;	;	PUNCT
gp-263	38	20	yogi	yogi	NOUN
gp-263	38	21	pranata	pranata	NOUN
gp-263	38	22	(	(	PUNCT
gp-263	38	23	2024	2024	NUM
gp-263	38	24	)	)	PUNCT
gp-263	38	25	,	,	PUNCT
gp-263	38	26	focusing	focus	VERB
gp-263	38	27	on	on	ADP
gp-263	38	28	the	the	DET
gp-263	38	29	development	development	NOUN
gp-263	38	30	and	and	CCONJ
gp-263	38	31	implementation	implementation	NOUN
gp-263	38	32	of	of	ADP
gp-263	38	33	indonesian	indonesian	PROPN
gp-263	38	34	sap	sap	PROPN
gp-263	38	35	;	;	PUNCT
gp-263	38	36	tarigan	tarigan	PROPN
gp-263	38	37	&	&	CCONJ
gp-263	38	38	nurtanzila	nurtanzila	PROPN
gp-263	38	39	(	(	PUNCT
gp-263	38	40	2013	2013	NUM
gp-263	38	41	)	)	PUNCT
gp-263	38	42	,	,	PUNCT
gp-263	38	43	addressing	address	VERB
gp-263	38	44	sap	sap	NOUN
gp-263	38	45	in	in	ADP
gp-263	38	46	realizing	realize	VERB
gp-263	38	47	accountability	accountability	NOUN
gp-263	38	48	and	and	CCONJ
gp-263	38	49	transparency	transparency	NOUN
gp-263	38	50	in	in	ADP
gp-263	38	51	regional	regional	ADJ
gp-263	38	52	financial	financial	ADJ
gp-263	38	53	management	management	NOUN
gp-263	38	54	;	;	PUNCT
gp-263	38	55	rosana	rosana	PROPN
gp-263	38	56	&	&	CCONJ
gp-263	38	57	bharata	bharata	PROPN
gp-263	38	58	(	(	PUNCT
gp-263	38	59	2023	2023	NUM
gp-263	38	60	)	)	PUNCT
gp-263	38	61	,	,	PUNCT
gp-263	38	62	studying	study	VERB
gp-263	38	63	the	the	DET
gp-263	38	64	implementation	implementation	NOUN
gp-263	38	65	of	of	ADP
gp-263	38	66	accrual	accrual	ADJ
gp-263	38	67	-	-	PUNCT
gp-263	38	68	based	base	VERB
gp-263	38	69	sap	sap	PROPN
gp-263	38	70	and	and	CCONJ
gp-263	38	71	financial	financial	ADJ
gp-263	38	72	report	report	NOUN
gp-263	38	73	quality	quality	NOUN
gp-263	38	74	;	;	PUNCT
gp-263	38	75	and	and	CCONJ
gp-263	38	76	putra	putra	PROPN
gp-263	38	77	&	&	CCONJ
gp-263	38	78	varina	varina	PROPN
gp-263	38	79	(	(	PUNCT
gp-263	38	80	2021	2021	NUM
gp-263	38	81	)	)	PUNCT
gp-263	38	82	,	,	PUNCT
gp-263	38	83	examining	examine	VERB
gp-263	38	84	accrual	accrual	ADJ
gp-263	38	85	-	-	PUNCT
gp-263	38	86	based	base	VERB
gp-263	38	87	sap	sap	PROPN
gp-263	38	88	implementation	implementation	NOUN
gp-263	38	89	in	in	ADP
gp-263	38	90	regional	regional	ADJ
gp-263	38	91	financial	financial	ADJ
gp-263	38	92	statements	statement	NOUN
gp-263	38	93	of	of	ADP
gp-263	38	94	bengkulu	bengkulu	VERB
gp-263	38	95	city	city	NOUN
gp-263	38	96	.	.	PUNCT
gp-263	39	1	content	content	NOUN
gp-263	39	2	analysis	analysis	NOUN
gp-263	39	3	was	be	AUX
gp-263	39	4	conducted	conduct	VERB
gp-263	39	5	in	in	ADP
gp-263	39	6	three	three	NUM
gp-263	39	7	stages	stage	NOUN
gp-263	39	8	.	.	PUNCT
gp-263	40	1	first	first	ADV
gp-263	40	2	,	,	PUNCT
gp-263	40	3	methodological	methodological	ADJ
gp-263	40	4	analysis	analysis	NOUN
gp-263	40	5	assessed	assess	VERB
gp-263	40	6	each	each	DET
gp-263	40	7	study	study	NOUN
gp-263	40	8	’s	’s	PART
gp-263	40	9	approach	approach	NOUN
gp-263	40	10	and	and	CCONJ
gp-263	40	11	validity	validity	NOUN
gp-263	40	12	.	.	PUNCT
gp-263	41	1	second	second	ADJ
gp-263	41	2	,	,	PUNCT
gp-263	41	3	key	key	ADJ
gp-263	41	4	findings	finding	NOUN
gp-263	41	5	were	be	AUX
gp-263	41	6	identified	identify	VERB
gp-263	41	7	concerning	concern	VERB
gp-263	41	8	benefits	benefit	NOUN
gp-263	41	9	,	,	PUNCT
gp-263	41	10	challenges	challenge	NOUN
gp-263	41	11	,	,	PUNCT
gp-263	41	12	and	and	CCONJ
gp-263	41	13	impacts	impact	NOUN
gp-263	41	14	on	on	ADP
gp-263	41	15	financial	financial	ADJ
gp-263	41	16	statement	statement	NOUN
gp-263	41	17	quality	quality	NOUN
gp-263	41	18	.	.	PUNCT
gp-263	42	1	third	third	ADJ
gp-263	42	2	,	,	PUNCT
gp-263	42	3	recommendations	recommendation	NOUN
gp-263	42	4	were	be	AUX
gp-263	42	5	extracted	extract	VERB
gp-263	42	6	and	and	CCONJ
gp-263	42	7	organized	organize	VERB
gp-263	42	8	into	into	ADP
gp-263	42	9	strategic	strategic	ADJ
gp-263	42	10	themes	theme	NOUN
gp-263	42	11	such	such	ADJ
gp-263	42	12	as	as	ADP
gp-263	42	13	strengthening	strengthen	VERB
gp-263	42	14	human	human	ADJ
gp-263	42	15	resource	resource	NOUN
gp-263	42	16	capacity	capacity	NOUN
gp-263	42	17	,	,	PUNCT
gp-263	42	18	developing	develop	VERB
gp-263	42	19	accounting	accounting	NOUN
gp-263	42	20	information	information	NOUN
gp-263	42	21	systems	system	NOUN
gp-263	42	22	,	,	PUNCT
gp-263	42	23	and	and	CCONJ
gp-263	42	24	harmonizing	harmonize	VERB
gp-263	42	25	regulations	regulation	NOUN
gp-263	42	26	between	between	ADP
gp-263	42	27	central	central	ADJ
gp-263	42	28	and	and	CCONJ
gp-263	42	29	regional	regional	ADJ
gp-263	42	30	governments	government	NOUN
gp-263	42	31	.	.	PUNCT
gp-263	43	1	the	the	DET
gp-263	43	2	literature	literature	NOUN
gp-263	43	3	was	be	AUX
gp-263	43	4	selected	select	VERB
gp-263	43	5	based	base	VERB
gp-263	43	6	on	on	ADP
gp-263	43	7	four	four	NUM
gp-263	43	8	criteria	criterion	NOUN
gp-263	43	9	:	:	PUNCT
gp-263	43	10	relevance	relevance	NOUN
gp-263	43	11	to	to	PART
gp-263	43	12	sap	sap	VERB
gp-263	43	13	implementation	implementation	NOUN
gp-263	43	14	in	in	ADP
gp-263	43	15	the	the	DET
gp-263	43	16	government	government	NOUN
gp-263	43	17	sector	sector	NOUN
gp-263	43	18	,	,	PUNCT
gp-263	43	19	publication	publication	NOUN
gp-263	43	20	period	period	NOUN
gp-263	43	21	from	from	ADP
gp-263	43	22	2010	2010	NUM
gp-263	43	23	to	to	ADP
gp-263	43	24	2024	2024	NUM
gp-263	43	25	to	to	PART
gp-263	43	26	reflect	reflect	VERB
gp-263	43	27	changes	change	NOUN
gp-263	43	28	in	in	ADP
gp-263	43	29	sap	sap	PROPN
gp-263	43	30	implementation	implementation	NOUN
gp-263	43	31	,	,	PUNCT
gp-263	43	32	accessibility	accessibility	NOUN
gp-263	43	33	and	and	CCONJ
gp-263	43	34	credibility	credibility	NOUN
gp-263	43	35	through	through	ADP
gp-263	43	36	verified	verified	ADJ
gp-263	43	37	journal	journal	NOUN
gp-263	43	38	sources	source	NOUN
gp-263	43	39	,	,	PUNCT
gp-263	43	40	and	and	CCONJ
gp-263	43	41	clear	clear	ADJ
gp-263	43	42	research	research	NOUN
gp-263	43	43	methodology	methodology	NOUN
gp-263	43	44	,	,	PUNCT
gp-263	43	45	including	include	VERB
gp-263	43	46	qualitative	qualitative	NOUN
gp-263	43	47	,	,	PUNCT
gp-263	43	48	case	case	NOUN
gp-263	43	49	study	study	NOUN
gp-263	43	50	,	,	PUNCT
gp-263	43	51	or	or	CCONJ
gp-263	43	52	literature	literature	NOUN
gp-263	43	53	review	review	NOUN
gp-263	43	54	approaches	approach	NOUN
gp-263	43	55	.	.	PUNCT
gp-263	44	1	to	to	PART
gp-263	44	2	ensure	ensure	VERB
gp-263	44	3	data	datum	NOUN
gp-263	44	4	validity	validity	NOUN
gp-263	44	5	,	,	PUNCT
gp-263	44	6	source	source	NOUN
gp-263	44	7	triangulation	triangulation	NOUN
gp-263	44	8	was	be	AUX
gp-263	44	9	applied	apply	VERB
gp-263	44	10	by	by	ADP
gp-263	44	11	comparing	compare	VERB
gp-263	44	12	findings	finding	NOUN
gp-263	44	13	across	across	ADP
gp-263	44	14	journals	journal	NOUN
gp-263	44	15	to	to	PART
gp-263	44	16	minimize	minimize	VERB
gp-263	44	17	bias	bias	NOUN
gp-263	44	18	.	.	PUNCT
gp-263	45	1	only	only	ADV
gp-263	45	2	studies	study	NOUN
gp-263	45	3	with	with	ADP
gp-263	45	4	clear	clear	ADJ
gp-263	45	5	methodologies	methodology	NOUN
gp-263	45	6	and	and	CCONJ
gp-263	45	7	significant	significant	ADJ
gp-263	45	8	empirical	empirical	ADJ
gp-263	45	9	contributions	contribution	NOUN
gp-263	45	10	related	relate	VERB
gp-263	45	11	to	to	ADP
gp-263	45	12	sap	sap	PROPN
gp-263	45	13	were	be	AUX
gp-263	45	14	included	include	VERB
gp-263	45	15	in	in	ADP
gp-263	45	16	the	the	DET
gp-263	45	17	analysis	analysis	NOUN
gp-263	45	18	.	.	PUNCT
gp-263	46	1	result	result	NOUN
gp-263	46	2	and	and	CCONJ
gp-263	46	3	discussion	discussion	NOUN
gp-263	46	4	sap	sap	PROPN
gp-263	46	5	implementation	implementation	NOUN
gp-263	46	6	in	in	ADP
gp-263	46	7	general	general	ADJ
gp-263	46	8	based	base	VERB
gp-263	46	9	on	on	ADP
gp-263	46	10	an	an	DET
gp-263	46	11	analysis	analysis	NOUN
gp-263	46	12	of	of	ADP
gp-263	46	13	five	five	NUM
gp-263	46	14	national	national	ADJ
gp-263	46	15	journals	journal	NOUN
gp-263	46	16	,	,	PUNCT
gp-263	46	17	it	it	PRON
gp-263	46	18	can	can	AUX
gp-263	46	19	be	be	AUX
gp-263	46	20	seen	see	VERB
gp-263	46	21	that	that	SCONJ
gp-263	46	22	the	the	DET
gp-263	46	23	implementation	implementation	NOUN
gp-263	46	24	of	of	ADP
gp-263	46	25	government	government	NOUN
gp-263	46	26	accounting	accounting	NOUN
gp-263	46	27	standards	standard	NOUN
gp-263	46	28	(	(	PUNCT
gp-263	46	29	sap	sap	PROPN
gp-263	46	30	)	)	PUNCT
gp-263	46	31	has	have	AUX
gp-263	46	32	been	be	AUX
gp-263	46	33	widely	widely	ADV
gp-263	46	34	carried	carry	VERB
gp-263	46	35	out	out	ADP
gp-263	46	36	by	by	ADP
gp-263	46	37	various	various	ADJ
gp-263	46	38	government	government	NOUN
gp-263	46	39	entities	entity	NOUN
gp-263	46	40	,	,	PUNCT
gp-263	46	41	both	both	CCONJ
gp-263	46	42	at	at	ADP
gp-263	46	43	the	the	DET
gp-263	46	44	central	central	ADJ
gp-263	46	45	and	and	CCONJ
gp-263	46	46	regional	regional	ADJ
gp-263	46	47	levels	level	NOUN
gp-263	46	48	.	.	PUNCT
gp-263	47	1	this	this	DET
gp-263	47	2	step	step	NOUN
gp-263	47	3	is	be	AUX
gp-263	47	4	a	a	DET
gp-263	47	5	follow	follow	NOUN
gp-263	47	6	-	-	PUNCT
gp-263	47	7	up	up	NOUN
gp-263	47	8	to	to	ADP
gp-263	47	9	government	government	NOUN
gp-263	47	10	regulation	regulation	NOUN
gp-263	47	11	no	no	NOUN
gp-263	47	12	.	.	NOUN
gp-263	47	13	71	71	NUM
gp-263	47	14	of	of	ADP
gp-263	47	15	2010	2010	NUM
gp-263	47	16	and	and	CCONJ
gp-263	47	17	permendagri	permendagri	VERB
gp-263	47	18	no	no	INTJ
gp-263	47	19	.	.	PROPN
gp-263	47	20	64	64	NUM
gp-263	47	21	of	of	ADP
gp-263	47	22	2013	2013	NUM
gp-263	47	23	.	.	PUNCT
gp-263	48	1	khasanah	khasanah	PROPN
gp-263	48	2	and	and	CCONJ
gp-263	48	3	nilasari	nilasari	ADJ
gp-263	48	4	(	(	PUNCT
gp-263	48	5	2023	2023	NUM
gp-263	48	6	)	)	PUNCT
gp-263	48	7	emphasized	emphasize	VERB
gp-263	48	8	that	that	SCONJ
gp-263	48	9	sap	sap	PROPN
gp-263	48	10	serves	serve	VERB
gp-263	48	11	as	as	ADP
gp-263	48	12	the	the	DET
gp-263	48	13	main	main	ADJ
gp-263	48	14	guide	guide	NOUN
gp-263	48	15	in	in	ADP
gp-263	48	16	compiling	compile	VERB
gp-263	48	17	financial	financial	ADJ
gp-263	48	18	reports	report	NOUN
gp-263	48	19	that	that	PRON
gp-263	48	20	are	be	AUX
gp-263	48	21	relevant	relevant	ADJ
gp-263	48	22	,	,	PUNCT
gp-263	48	23	reliable	reliable	ADJ
gp-263	48	24	,	,	PUNCT
gp-263	48	25	and	and	CCONJ
gp-263	48	26	in	in	ADP
gp-263	48	27	accordance	accordance	NOUN
gp-263	48	28	with	with	ADP
gp-263	48	29	the	the	DET
gp-263	48	30	principles	principle	NOUN
gp-263	48	31	of	of	ADP
gp-263	48	32	public	public	ADJ
gp-263	48	33	transparency	transparency	NOUN
gp-263	48	34	.	.	PUNCT
gp-263	49	1	on	on	ADP
gp-263	49	2	the	the	DET
gp-263	49	3	other	other	ADJ
gp-263	49	4	hand	hand	NOUN
gp-263	49	5	,	,	PUNCT
gp-263	49	6	putra	putra	PROPN
gp-263	49	7	and	and	CCONJ
gp-263	49	8	varina	varina	PROPN
gp-263	49	9	(	(	PUNCT
gp-263	49	10	2021	2021	NUM
gp-263	49	11	)	)	PUNCT
gp-263	49	12	revealed	reveal	VERB
gp-263	49	13	that	that	SCONJ
gp-263	49	14	the	the	DET
gp-263	49	15	bengkulu	bengkulu	VERB
gp-263	49	16	city	city	PROPN
gp-263	49	17	literature	literature	PROPN
gp-263	49	18	review	review	NOUN
gp-263	49	19	on	on	ADP
gp-263	49	20	the	the	DET
gp-263	49	21	implementation	implementation	NOUN
gp-263	49	22	of	of	ADP
gp-263	49	23	government	government	NOUN
gp-263	49	24	accounting	accounting	NOUN
gp-263	49	25	standards	standard	NOUN
gp-263	49	26	(	(	PUNCT
gp-263	49	27	sap	sap	PROPN
gp-263	49	28	)	)	PUNCT
gp-263	49	29	in	in	ADP
gp-263	49	30	indonesia	indonesia	PROPN
gp-263	49	31	1581	1581	NUM
gp-263	49	32	government	government	NOUN
gp-263	49	33	has	have	AUX
gp-263	49	34	started	start	VERB
gp-263	49	35	implementing	implement	VERB
gp-263	49	36	accrual	accrual	ADJ
gp-263	49	37	-	-	PUNCT
gp-263	49	38	based	base	VERB
gp-263	49	39	sap	sap	PROPN
gp-263	49	40	since	since	SCONJ
gp-263	49	41	the	the	DET
gp-263	49	42	2015	2015	NUM
gp-263	49	43	fiscal	fiscal	ADJ
gp-263	49	44	year	year	NOUN
gp-263	49	45	,	,	PUNCT
gp-263	49	46	but	but	CCONJ
gp-263	49	47	still	still	ADV
gp-263	49	48	faces	face	VERB
gp-263	49	49	some	some	DET
gp-263	49	50	internal	internal	ADJ
gp-263	49	51	challenges	challenge	NOUN
gp-263	49	52	,	,	PUNCT
gp-263	49	53	such	such	ADJ
gp-263	49	54	as	as	ADP
gp-263	49	55	low	low	ADJ
gp-263	49	56	quality	quality	NOUN
gp-263	49	57	of	of	ADP
gp-263	49	58	human	human	ADJ
gp-263	49	59	resources	resource	NOUN
gp-263	49	60	and	and	CCONJ
gp-263	49	61	technological	technological	ADJ
gp-263	49	62	limitations	limitation	NOUN
gp-263	49	63	.	.	PUNCT
gp-263	50	1	pranata	pranata	PROPN
gp-263	50	2	(	(	PUNCT
gp-263	50	3	2024	2024	NUM
gp-263	50	4	)	)	PUNCT
gp-263	50	5	states	state	VERB
gp-263	50	6	that	that	SCONJ
gp-263	50	7	overall	overall	ADV
gp-263	50	8	,	,	PUNCT
gp-263	50	9	sap	sap	PROPN
gp-263	50	10	has	have	AUX
gp-263	50	11	increased	increase	VERB
gp-263	50	12	the	the	DET
gp-263	50	13	awareness	awareness	NOUN
gp-263	50	14	of	of	ADP
gp-263	50	15	government	government	NOUN
gp-263	50	16	entities	entity	NOUN
gp-263	50	17	regarding	regard	VERB
gp-263	50	18	the	the	DET
gp-263	50	19	importance	importance	NOUN
gp-263	50	20	of	of	ADP
gp-263	50	21	accrual	accrual	ADJ
gp-263	50	22	-	-	PUNCT
gp-263	50	23	based	base	VERB
gp-263	50	24	financial	financial	ADJ
gp-263	50	25	reporting	reporting	NOUN
gp-263	50	26	.	.	PUNCT
gp-263	51	1	however	however	ADV
gp-263	51	2	,	,	PUNCT
gp-263	51	3	the	the	DET
gp-263	51	4	level	level	NOUN
gp-263	51	5	of	of	ADP
gp-263	51	6	compliance	compliance	NOUN
gp-263	51	7	between	between	ADP
gp-263	51	8	local	local	ADJ
gp-263	51	9	governments	government	NOUN
gp-263	51	10	varies	vary	VERB
gp-263	51	11	,	,	PUNCT
gp-263	51	12	depending	depend	VERB
gp-263	51	13	on	on	ADP
gp-263	51	14	institutional	institutional	ADJ
gp-263	51	15	readiness	readiness	NOUN
gp-263	51	16	and	and	CCONJ
gp-263	51	17	leaders	leader	NOUN
gp-263	51	18	'	'	PART
gp-263	51	19	commitment	commitment	NOUN
gp-263	51	20	to	to	ADP
gp-263	51	21	supporting	support	VERB
gp-263	51	22	financial	financial	ADJ
gp-263	51	23	reporting	reporting	NOUN
gp-263	51	24	system	system	NOUN
gp-263	51	25	reform	reform	NOUN
gp-263	51	26	.	.	PUNCT
gp-263	52	1	sap	sap	PROPN
gp-263	52	2	implementation	implementation	NOUN
gp-263	52	3	constraints	constraint	NOUN
gp-263	52	4	based	base	VERB
gp-263	52	5	on	on	ADP
gp-263	52	6	the	the	DET
gp-263	52	7	analysis	analysis	NOUN
gp-263	52	8	of	of	ADP
gp-263	52	9	various	various	ADJ
gp-263	52	10	journals	journal	NOUN
gp-263	52	11	that	that	PRON
gp-263	52	12	have	have	AUX
gp-263	52	13	been	be	AUX
gp-263	52	14	researched	research	VERB
gp-263	52	15	,	,	PUNCT
gp-263	52	16	there	there	PRON
gp-263	52	17	are	be	VERB
gp-263	52	18	three	three	NUM
gp-263	52	19	main	main	ADJ
gp-263	52	20	aspects	aspect	NOUN
gp-263	52	21	that	that	PRON
gp-263	52	22	are	be	AUX
gp-263	52	23	obstacles	obstacle	NOUN
gp-263	52	24	in	in	ADP
gp-263	52	25	the	the	DET
gp-263	52	26	implementation	implementation	NOUN
gp-263	52	27	of	of	ADP
gp-263	52	28	sap	sap	PROPN
gp-263	52	29	,	,	PUNCT
gp-263	52	30	namely	namely	ADV
gp-263	52	31	:	:	PUNCT
gp-263	52	32	a.	a.	NOUN
gp-263	52	33	human	human	ADJ
gp-263	52	34	resources	resource	NOUN
gp-263	52	35	and	and	CCONJ
gp-263	52	36	technical	technical	ADJ
gp-263	52	37	skills	skill	NOUN
gp-263	52	38	most	most	ADJ
gp-263	52	39	studies	study	NOUN
gp-263	52	40	show	show	VERB
gp-263	52	41	that	that	SCONJ
gp-263	52	42	the	the	DET
gp-263	52	43	limitation	limitation	NOUN
gp-263	52	44	in	in	ADP
gp-263	52	45	the	the	DET
gp-263	52	46	capacity	capacity	NOUN
gp-263	52	47	of	of	ADP
gp-263	52	48	government	government	NOUN
gp-263	52	49	employees	employee	NOUN
gp-263	52	50	is	be	AUX
gp-263	52	51	one	one	NUM
gp-263	52	52	of	of	ADP
gp-263	52	53	the	the	DET
gp-263	52	54	main	main	ADJ
gp-263	52	55	problems	problem	NOUN
gp-263	52	56	.	.	PUNCT
gp-263	53	1	khasanah	khasanah	PROPN
gp-263	53	2	and	and	CCONJ
gp-263	53	3	nilasari	nilasari	ADJ
gp-263	53	4	(	(	PUNCT
gp-263	53	5	2023	2023	NUM
gp-263	53	6	)	)	PUNCT
gp-263	53	7	found	find	VERB
gp-263	53	8	that	that	SCONJ
gp-263	53	9	a	a	DET
gp-263	53	10	lack	lack	NOUN
gp-263	53	11	of	of	ADP
gp-263	53	12	understanding	understanding	NOUN
gp-263	53	13	of	of	ADP
gp-263	53	14	accrual	accrual	ADJ
gp-263	53	15	accounting	accounting	NOUN
gp-263	53	16	principles	principle	NOUN
gp-263	53	17	is	be	AUX
gp-263	53	18	one	one	NUM
gp-263	53	19	of	of	ADP
gp-263	53	20	the	the	DET
gp-263	53	21	important	important	ADJ
gp-263	53	22	factors	factor	NOUN
gp-263	53	23	that	that	PRON
gp-263	53	24	hinder	hinder	VERB
gp-263	53	25	the	the	DET
gp-263	53	26	effectiveness	effectiveness	NOUN
gp-263	53	27	of	of	ADP
gp-263	53	28	sap	sap	PROPN
gp-263	53	29	implementation	implementation	NOUN
gp-263	53	30	.	.	PUNCT
gp-263	54	1	in	in	ADP
gp-263	54	2	bengkulu	bengkulu	VERB
gp-263	54	3	city	city	NOUN
gp-263	54	4	,	,	PUNCT
gp-263	54	5	putra	putra	PROPN
gp-263	54	6	and	and	CCONJ
gp-263	54	7	varina	varina	PROPN
gp-263	54	8	(	(	PUNCT
gp-263	54	9	2021	2021	NUM
gp-263	54	10	)	)	PUNCT
gp-263	54	11	reported	report	VERB
gp-263	54	12	an	an	DET
gp-263	54	13	initial	initial	ADJ
gp-263	54	14	rejection	rejection	NOUN
gp-263	54	15	from	from	ADP
gp-263	54	16	financial	financial	ADJ
gp-263	54	17	staff	staff	NOUN
gp-263	54	18	to	to	ADP
gp-263	54	19	the	the	DET
gp-263	54	20	system	system	NOUN
gp-263	54	21	change	change	NOUN
gp-263	54	22	,	,	PUNCT
gp-263	54	23	although	although	SCONJ
gp-263	54	24	eventually	eventually	ADV
gp-263	54	25	the	the	DET
gp-263	54	26	adjustment	adjustment	NOUN
gp-263	54	27	process	process	NOUN
gp-263	54	28	began	begin	VERB
gp-263	54	29	to	to	PART
gp-263	54	30	occur	occur	VERB
gp-263	54	31	.	.	PUNCT
gp-263	55	1	b.	b.	PROPN
gp-263	55	2	technology	technology	PROPN
gp-263	55	3	and	and	CCONJ
gp-263	55	4	information	information	NOUN
gp-263	55	5	systems	system	NOUN
gp-263	55	6	another	another	DET
gp-263	55	7	problem	problem	NOUN
gp-263	55	8	arises	arise	VERB
gp-263	55	9	from	from	ADP
gp-263	55	10	the	the	DET
gp-263	55	11	accounting	accounting	NOUN
gp-263	55	12	information	information	NOUN
gp-263	55	13	system	system	NOUN
gp-263	55	14	that	that	PRON
gp-263	55	15	has	have	AUX
gp-263	55	16	not	not	PART
gp-263	55	17	been	be	AUX
gp-263	55	18	functioning	function	VERB
gp-263	55	19	properly	properly	ADV
gp-263	55	20	to	to	PART
gp-263	55	21	support	support	VERB
gp-263	55	22	the	the	DET
gp-263	55	23	implementation	implementation	NOUN
gp-263	55	24	of	of	ADP
gp-263	55	25	sap	sap	PROPN
gp-263	55	26	.	.	PUNCT
gp-263	56	1	limited	limited	ADJ
gp-263	56	2	technological	technological	ADJ
gp-263	56	3	infrastructure	infrastructure	NOUN
gp-263	56	4	and	and	CCONJ
gp-263	56	5	existing	exist	VERB
gp-263	56	6	facilities	facility	NOUN
gp-263	56	7	cause	cause	VERB
gp-263	56	8	delays	delay	NOUN
gp-263	56	9	in	in	ADP
gp-263	56	10	reporting	reporting	NOUN
gp-263	56	11	and	and	CCONJ
gp-263	56	12	increase	increase	VERB
gp-263	56	13	the	the	DET
gp-263	56	14	likelihood	likelihood	NOUN
gp-263	56	15	of	of	ADP
gp-263	56	16	data	datum	NOUN
gp-263	56	17	errors	error	NOUN
gp-263	56	18	.	.	PUNCT
gp-263	57	1	tarigan	tarigan	NOUN
gp-263	57	2	and	and	CCONJ
gp-263	57	3	nurtanzila	nurtanzila	NOUN
gp-263	57	4	(	(	PUNCT
gp-263	57	5	2013	2013	NUM
gp-263	57	6	)	)	PUNCT
gp-263	57	7	emphasized	emphasize	VERB
gp-263	57	8	that	that	SCONJ
gp-263	57	9	a	a	DET
gp-263	57	10	valid	valid	ADJ
gp-263	57	11	reporting	reporting	NOUN
gp-263	57	12	system	system	NOUN
gp-263	57	13	must	must	AUX
gp-263	57	14	exist	exist	VERB
gp-263	57	15	to	to	PART
gp-263	57	16	support	support	VERB
gp-263	57	17	regional	regional	ADJ
gp-263	57	18	financial	financial	ADJ
gp-263	57	19	responsibility	responsibility	NOUN
gp-263	57	20	.	.	PUNCT
gp-263	58	1	c.	c.	PROPN
gp-263	58	2	political	political	ADJ
gp-263	58	3	commitment	commitment	NOUN
gp-263	58	4	and	and	CCONJ
gp-263	58	5	regulatory	regulatory	ADJ
gp-263	58	6	alignment	alignment	NOUN
gp-263	58	7	pranata	pranata	NOUN
gp-263	58	8	(	(	PUNCT
gp-263	58	9	2024	2024	NUM
gp-263	58	10	)	)	PUNCT
gp-263	58	11	shows	show	VERB
gp-263	58	12	that	that	SCONJ
gp-263	58	13	the	the	DET
gp-263	58	14	low	low	ADJ
gp-263	58	15	political	political	ADJ
gp-263	58	16	commitment	commitment	NOUN
gp-263	58	17	of	of	ADP
gp-263	58	18	some	some	DET
gp-263	58	19	regional	regional	ADJ
gp-263	58	20	leaders	leader	NOUN
gp-263	58	21	and	and	CCONJ
gp-263	58	22	the	the	DET
gp-263	58	23	incompatibility	incompatibility	NOUN
gp-263	58	24	between	between	ADP
gp-263	58	25	central	central	ADJ
gp-263	58	26	and	and	CCONJ
gp-263	58	27	regional	regional	ADJ
gp-263	58	28	laws	law	NOUN
gp-263	58	29	are	be	AUX
gp-263	58	30	structural	structural	ADJ
gp-263	58	31	obstacles	obstacle	NOUN
gp-263	58	32	in	in	ADP
gp-263	58	33	the	the	DET
gp-263	58	34	implementation	implementation	NOUN
gp-263	58	35	of	of	ADP
gp-263	58	36	sap	sap	PROPN
gp-263	58	37	.	.	PUNCT
gp-263	59	1	some	some	DET
gp-263	59	2	regions	region	NOUN
gp-263	59	3	only	only	ADV
gp-263	59	4	implement	implement	VERB
gp-263	59	5	sap	sap	PROPN
gp-263	59	6	to	to	PART
gp-263	59	7	meet	meet	VERB
gp-263	59	8	administrative	administrative	ADJ
gp-263	59	9	demands	demand	NOUN
gp-263	59	10	without	without	ADP
gp-263	59	11	strengthening	strengthen	VERB
gp-263	59	12	substance	substance	NOUN
gp-263	59	13	in	in	ADP
gp-263	59	14	management	management	NOUN
gp-263	59	15	reform	reform	NOUN
gp-263	59	16	.	.	PUNCT
gp-263	60	1	positive	positive	ADJ
gp-263	60	2	influence	influence	NOUN
gp-263	60	3	of	of	ADP
gp-263	60	4	sap	sap	PROPN
gp-263	60	5	implementation	implementation	NOUN
gp-263	60	6	despite	despite	SCONJ
gp-263	60	7	the	the	DET
gp-263	60	8	various	various	ADJ
gp-263	60	9	difficulties	difficulty	NOUN
gp-263	61	1	,	,	PUNCT
gp-263	61	2	the	the	DET
gp-263	61	3	implementation	implementation	NOUN
gp-263	61	4	of	of	ADP
gp-263	61	5	sap	sap	PROPN
gp-263	61	6	has	have	AUX
gp-263	61	7	brought	bring	VERB
gp-263	61	8	great	great	ADJ
gp-263	61	9	positive	positive	ADJ
gp-263	61	10	effects	effect	NOUN
gp-263	61	11	on	on	ADP
gp-263	61	12	the	the	DET
gp-263	61	13	management	management	NOUN
gp-263	61	14	of	of	ADP
gp-263	61	15	public	public	ADJ
gp-263	61	16	finances	finance	NOUN
gp-263	61	17	,	,	PUNCT
gp-263	61	18	including	include	VERB
gp-263	61	19	:	:	PUNCT
gp-263	61	20	increased	increase	VERB
gp-263	61	21	audit	audit	NOUN
gp-263	61	22	opinion	opinion	NOUN
gp-263	61	23	according	accord	VERB
gp-263	61	24	to	to	ADP
gp-263	61	25	rosana	rosana	PROPN
gp-263	61	26	and	and	CCONJ
gp-263	61	27	bharata	bharata	PROPN
gp-263	61	28	(	(	PUNCT
gp-263	61	29	2023	2023	NUM
gp-263	61	30	)	)	PUNCT
gp-263	61	31	,	,	PUNCT
gp-263	61	32	the	the	DET
gp-263	61	33	application	application	NOUN
gp-263	61	34	of	of	ADP
gp-263	61	35	accrual	accrual	ADJ
gp-263	61	36	-	-	PUNCT
gp-263	61	37	based	base	VERB
gp-263	61	38	sap	sap	PROPN
gp-263	61	39	has	have	VERB
gp-263	61	40	a	a	DET
gp-263	61	41	good	good	ADJ
gp-263	61	42	impact	impact	NOUN
gp-263	61	43	on	on	ADP
gp-263	61	44	the	the	DET
gp-263	61	45	acquisition	acquisition	NOUN
gp-263	61	46	of	of	ADP
gp-263	61	47	a	a	DET
gp-263	61	48	fair	fair	ADJ
gp-263	61	49	without	without	ADP
gp-263	61	50	exception	exception	NOUN
gp-263	61	51	(	(	PUNCT
gp-263	61	52	wtp	wtp	NOUN
gp-263	61	53	)	)	PUNCT
gp-263	61	54	opinion	opinion	NOUN
gp-263	61	55	from	from	ADP
gp-263	61	56	the	the	DET
gp-263	61	57	bpk	bpk	PROPN
gp-263	61	58	.	.	PUNCT
gp-263	62	1	this	this	PRON
gp-263	62	2	shows	show	VERB
gp-263	62	3	an	an	DET
gp-263	62	4	improvement	improvement	NOUN
gp-263	62	5	in	in	ADP
gp-263	62	6	the	the	DET
gp-263	62	7	quality	quality	NOUN
gp-263	62	8	and	and	CCONJ
gp-263	62	9	accuracy	accuracy	NOUN
gp-263	62	10	of	of	ADP
gp-263	62	11	government	government	NOUN
gp-263	62	12	financial	financial	ADJ
gp-263	62	13	statements	statement	NOUN
gp-263	62	14	.	.	PUNCT
gp-263	63	1	sap	sap	PROPN
gp-263	63	2	transparency	transparency	NOUN
gp-263	63	3	and	and	CCONJ
gp-263	63	4	accountability	accountability	NOUN
gp-263	63	5	reinforces	reinforce	VERB
gp-263	63	6	the	the	DET
gp-263	63	7	principles	principle	NOUN
gp-263	63	8	of	of	ADP
gp-263	63	9	public	public	ADJ
gp-263	63	10	transparency	transparency	NOUN
gp-263	63	11	by	by	ADP
gp-263	63	12	providing	provide	VERB
gp-263	63	13	more	more	ADV
gp-263	63	14	complete	complete	ADJ
gp-263	63	15	financial	financial	ADJ
gp-263	63	16	information	information	NOUN
gp-263	63	17	that	that	PRON
gp-263	63	18	can	can	AUX
gp-263	63	19	be	be	AUX
gp-263	63	20	compared	compare	VERB
gp-263	63	21	and	and	CCONJ
gp-263	63	22	accounted	account	VERB
gp-263	63	23	for	for	ADP
gp-263	63	24	.	.	PUNCT
gp-263	64	1	tarigan	tarigan	NOUN
gp-263	64	2	and	and	CCONJ
gp-263	64	3	nurtanzila	nurtanzila	NOUN
gp-263	64	4	(	(	PUNCT
gp-263	64	5	2013	2013	NUM
gp-263	64	6	)	)	PUNCT
gp-263	64	7	revealed	reveal	VERB
gp-263	64	8	that	that	SCONJ
gp-263	64	9	sap	sap	PROPN
gp-263	64	10	is	be	AUX
gp-263	64	11	an	an	DET
gp-263	64	12	important	important	ADJ
gp-263	64	13	part	part	NOUN
gp-263	64	14	of	of	ADP
gp-263	64	15	the	the	DET
gp-263	64	16	development	development	NOUN
gp-263	64	17	of	of	ADP
gp-263	64	18	a	a	DET
gp-263	64	19	solid	solid	ADJ
gp-263	64	20	fiscal	fiscal	ADJ
gp-263	64	21	accountability	accountability	NOUN
gp-263	64	22	system	system	NOUN
gp-263	64	23	.	.	PUNCT
gp-263	65	1	literature	literature	NOUN
gp-263	65	2	review	review	NOUN
gp-263	65	3	on	on	ADP
gp-263	65	4	the	the	DET
gp-263	65	5	implementation	implementation	NOUN
gp-263	65	6	of	of	ADP
gp-263	65	7	government	government	NOUN
gp-263	65	8	accounting	accounting	NOUN
gp-263	65	9	standards	standard	NOUN
gp-263	65	10	(	(	PUNCT
gp-263	65	11	sap	sap	PROPN
gp-263	65	12	)	)	PUNCT
gp-263	65	13	in	in	ADP
gp-263	65	14	indonesia	indonesia	PROPN
gp-263	65	15	1582	1582	NUM
gp-263	65	16	strengthening	strengthen	VERB
gp-263	65	17	the	the	DET
gp-263	65	18	principles	principle	NOUN
gp-263	65	19	of	of	ADP
gp-263	65	20	good	good	ADJ
gp-263	65	21	governance	governance	NOUN
gp-263	65	22	several	several	ADJ
gp-263	65	23	studies	study	NOUN
gp-263	65	24	(	(	PUNCT
gp-263	65	25	khasanah	khasanah	PROPN
gp-263	65	26	&	&	CCONJ
gp-263	65	27	nilasari	nilasari	PROPN
gp-263	65	28	,	,	PUNCT
gp-263	65	29	2023	2023	NUM
gp-263	65	30	;	;	PUNCT
gp-263	65	31	pranata	pranata	PROPN
gp-263	65	32	,	,	PUNCT
gp-263	65	33	2024	2024	NUM
gp-263	65	34	)	)	PUNCT
gp-263	65	35	affirms	affirm	VERB
gp-263	65	36	that	that	SCONJ
gp-263	65	37	sap	sap	PROPN
gp-263	65	38	helps	help	VERB
gp-263	65	39	support	support	VERB
gp-263	65	40	the	the	DET
gp-263	65	41	principles	principle	NOUN
gp-263	65	42	of	of	ADP
gp-263	65	43	good	good	ADJ
gp-263	65	44	governance	governance	NOUN
gp-263	65	45	,	,	PUNCT
gp-263	65	46	especially	especially	ADV
gp-263	65	47	in	in	ADP
gp-263	65	48	terms	term	NOUN
gp-263	65	49	of	of	ADP
gp-263	65	50	budget	budget	NOUN
gp-263	65	51	efficiency	efficiency	NOUN
gp-263	65	52	,	,	PUNCT
gp-263	65	53	fiscal	fiscal	ADJ
gp-263	65	54	transparency	transparency	NOUN
gp-263	65	55	,	,	PUNCT
gp-263	65	56	and	and	CCONJ
gp-263	65	57	public	public	ADJ
gp-263	65	58	accountability	accountability	NOUN
gp-263	65	59	.	.	PUNCT
gp-263	66	1	strategic	strategic	ADJ
gp-263	66	2	recommendations	recommendation	NOUN
gp-263	66	3	from	from	ADP
gp-263	66	4	the	the	DET
gp-263	66	5	literature	literature	NOUN
gp-263	66	6	an	an	DET
gp-263	66	7	analysis	analysis	NOUN
gp-263	66	8	of	of	ADP
gp-263	66	9	all	all	DET
gp-263	66	10	journals	journal	NOUN
gp-263	66	11	has	have	AUX
gp-263	66	12	provided	provide	VERB
gp-263	66	13	some	some	DET
gp-263	66	14	strategic	strategic	ADJ
gp-263	66	15	suggestions	suggestion	NOUN
gp-263	66	16	that	that	PRON
gp-263	66	17	can	can	AUX
gp-263	66	18	be	be	AUX
gp-263	66	19	applied	apply	VERB
gp-263	66	20	across	across	ADP
gp-263	66	21	the	the	DET
gp-263	66	22	country	country	NOUN
gp-263	66	23	:	:	PUNCT
gp-263	66	24	training	training	NOUN
gp-263	66	25	and	and	CCONJ
gp-263	66	26	human	human	ADJ
gp-263	66	27	resource	resource	NOUN
gp-263	66	28	competency	competency	NOUN
gp-263	66	29	improvement	improvement	NOUN
gp-263	66	30	all	all	DET
gp-263	66	31	journals	journal	NOUN
gp-263	66	32	reviewed	review	VERB
gp-263	66	33	agreed	agree	VERB
gp-263	66	34	that	that	SCONJ
gp-263	66	35	the	the	DET
gp-263	66	36	importance	importance	NOUN
gp-263	66	37	of	of	ADP
gp-263	66	38	improving	improve	VERB
gp-263	66	39	employee	employee	NOUN
gp-263	66	40	skills	skill	NOUN
gp-263	66	41	through	through	ADP
gp-263	66	42	continuous	continuous	ADJ
gp-263	66	43	engineering	engineering	NOUN
gp-263	66	44	training	training	NOUN
gp-263	66	45	is	be	AUX
gp-263	66	46	key	key	ADJ
gp-263	66	47	to	to	ADP
gp-263	66	48	supporting	support	VERB
gp-263	66	49	the	the	DET
gp-263	66	50	successful	successful	ADJ
gp-263	66	51	implementation	implementation	NOUN
gp-263	66	52	of	of	ADP
gp-263	66	53	sap	sap	PROPN
gp-263	66	54	.	.	PUNCT
gp-263	67	1	development	development	NOUN
gp-263	67	2	of	of	ADP
gp-263	67	3	integrated	integrate	VERB
gp-263	67	4	information	information	NOUN
gp-263	67	5	systems	system	NOUN
gp-263	67	6	local	local	ADJ
gp-263	67	7	governments	government	NOUN
gp-263	67	8	need	need	VERB
gp-263	67	9	to	to	PART
gp-263	67	10	strengthen	strengthen	VERB
gp-263	67	11	technological	technological	ADJ
gp-263	67	12	infrastructure	infrastructure	NOUN
gp-263	67	13	,	,	PUNCT
gp-263	67	14	including	include	VERB
gp-263	67	15	electronic	electronic	ADJ
gp-263	67	16	reporting	reporting	NOUN
gp-263	67	17	systems	system	NOUN
gp-263	67	18	that	that	PRON
gp-263	67	19	are	be	AUX
gp-263	67	20	integrated	integrate	VERB
gp-263	67	21	with	with	ADP
gp-263	67	22	the	the	DET
gp-263	67	23	center	center	NOUN
gp-263	67	24	,	,	PUNCT
gp-263	67	25	to	to	PART
gp-263	67	26	ensure	ensure	VERB
gp-263	67	27	that	that	SCONJ
gp-263	67	28	the	the	DET
gp-263	67	29	reporting	reporting	NOUN
gp-263	67	30	process	process	NOUN
gp-263	67	31	runs	run	VERB
gp-263	67	32	smoothly	smoothly	ADV
gp-263	67	33	and	and	CCONJ
gp-263	67	34	accurately	accurately	ADV
gp-263	67	35	.	.	PUNCT
gp-263	68	1	synchronization	synchronization	NOUN
gp-263	68	2	of	of	ADP
gp-263	68	3	regulations	regulation	NOUN
gp-263	68	4	and	and	CCONJ
gp-263	68	5	leadership	leadership	NOUN
gp-263	68	6	commitments	commitment	NOUN
gp-263	68	7	harmonization	harmonization	NOUN
gp-263	68	8	between	between	ADP
gp-263	68	9	central	central	ADJ
gp-263	68	10	and	and	CCONJ
gp-263	68	11	regional	regional	ADJ
gp-263	68	12	regulations	regulation	NOUN
gp-263	68	13	is	be	AUX
gp-263	68	14	needed	need	VERB
gp-263	68	15	,	,	PUNCT
gp-263	68	16	in	in	ADP
gp-263	68	17	addition	addition	NOUN
gp-263	68	18	to	to	ADP
gp-263	68	19	strengthening	strengthen	VERB
gp-263	68	20	the	the	DET
gp-263	68	21	commitment	commitment	NOUN
gp-263	68	22	of	of	ADP
gp-263	68	23	regional	regional	ADJ
gp-263	68	24	leaders	leader	NOUN
gp-263	68	25	so	so	SCONJ
gp-263	68	26	that	that	SCONJ
gp-263	68	27	the	the	DET
gp-263	68	28	implementation	implementation	NOUN
gp-263	68	29	of	of	ADP
gp-263	68	30	sap	sap	PROPN
gp-263	68	31	is	be	AUX
gp-263	68	32	not	not	PART
gp-263	68	33	only	only	ADV
gp-263	68	34	a	a	DET
gp-263	68	35	formality	formality	NOUN
gp-263	68	36	,	,	PUNCT
gp-263	68	37	but	but	CCONJ
gp-263	68	38	really	really	ADV
gp-263	68	39	supports	support	VERB
gp-263	68	40	the	the	DET
gp-263	68	41	improvement	improvement	NOUN
gp-263	68	42	of	of	ADP
gp-263	68	43	governance	governance	NOUN
gp-263	68	44	.	.	PUNCT
gp-263	69	1	periodic	periodic	ADJ
gp-263	69	2	monitoring	monitoring	NOUN
gp-263	69	3	and	and	CCONJ
gp-263	69	4	evaluation	evaluation	NOUN
gp-263	69	5	a	a	DET
gp-263	69	6	structured	structured	ADJ
gp-263	69	7	and	and	CCONJ
gp-263	69	8	ongoing	ongoing	ADJ
gp-263	69	9	evaluation	evaluation	NOUN
gp-263	69	10	and	and	CCONJ
gp-263	69	11	monitoring	monitoring	NOUN
gp-263	69	12	mechanism	mechanism	NOUN
gp-263	69	13	for	for	ADP
gp-263	69	14	sap	sap	NOUN
gp-263	69	15	implementation	implementation	NOUN
gp-263	69	16	is	be	AUX
gp-263	69	17	needed	need	VERB
gp-263	69	18	to	to	PART
gp-263	69	19	identify	identify	VERB
gp-263	69	20	challenges	challenge	NOUN
gp-263	69	21	and	and	CCONJ
gp-263	69	22	provide	provide	VERB
gp-263	69	23	feedback	feedback	NOUN
gp-263	69	24	for	for	ADP
gp-263	69	25	continuous	continuous	ADJ
gp-263	69	26	improvement	improvement	NOUN
gp-263	69	27	.	.	PUNCT
gp-263	70	1	table	table	NOUN
gp-263	70	2	1	1	NUM
gp-263	70	3	.	.	PUNCT
gp-263	71	1	sap	sap	PROPN
gp-263	71	2	implementation	implementation	PROPN
gp-263	71	3	research	research	NOUN
gp-263	71	4	results	result	VERB
gp-263	71	5	comparison	comparison	NOUN
gp-263	71	6	table	table	NOUN
gp-263	71	7	no	no	DET
gp-263	71	8	writer	writer	NOUN
gp-263	71	9	research	research	NOUN
gp-263	71	10	title	title	NOUN
gp-263	71	11	method	method	NOUN
gp-263	71	12	key	key	ADJ
gp-263	71	13	findings	finding	NOUN
gp-263	71	14	recommendations	recommendation	NOUN
gp-263	71	15	1	1	NUM
gp-263	71	16	stuart	stuart	PROPN
gp-263	71	17	&	&	CCONJ
gp-263	71	18	stuart	stuart	PROPN
gp-263	71	19	(	(	PUNCT
gp-263	71	20	2023	2023	NUM
gp-263	71	21	)	)	PUNCT
gp-263	71	22	sap	sap	NOUN
gp-263	71	23	implementation	implementation	NOUN
gp-263	71	24	analysis	analysis	NOUN
gp-263	71	25	on	on	ADP
gp-263	71	26	financial	financial	ADJ
gp-263	71	27	statement	statement	NOUN
gp-263	71	28	quality	quality	PROPN
gp-263	71	29	studi	studi	PROPN
gp-263	71	30	literature	literature	PROPN
gp-263	71	31	sap	sap	PROPN
gp-263	71	32	has	have	VERB
gp-263	71	33	a	a	DET
gp-263	71	34	positive	positive	ADJ
gp-263	71	35	effect	effect	NOUN
gp-263	71	36	on	on	ADP
gp-263	71	37	the	the	DET
gp-263	71	38	quality	quality	NOUN
gp-263	71	39	of	of	ADP
gp-263	71	40	financial	financial	ADJ
gp-263	71	41	statements	statement	NOUN
gp-263	71	42	(	(	PUNCT
gp-263	71	43	relevant	relevant	ADJ
gp-263	71	44	,	,	PUNCT
gp-263	71	45	reliable	reliable	ADJ
gp-263	71	46	,	,	PUNCT
gp-263	71	47	understandable	understandable	ADJ
gp-263	71	48	)	)	PUNCT
gp-263	71	49	improvement	improvement	NOUN
gp-263	71	50	of	of	ADP
gp-263	71	51	human	human	ADJ
gp-263	71	52	resource	resource	NOUN
gp-263	71	53	technical	technical	ADJ
gp-263	71	54	competence	competence	NOUN
gp-263	71	55	and	and	CCONJ
gp-263	71	56	understanding	understanding	NOUN
gp-263	71	57	of	of	ADP
gp-263	71	58	accrual	accrual	ADJ
gp-263	71	59	principles	principle	NOUN
gp-263	72	1	2	2	NUM
gp-263	72	2	yogi	yogi	NOUN
gp-263	72	3	pranata	pranata	NOUN
gp-263	72	4	(	(	PUNCT
gp-263	72	5	2024	2024	NUM
gp-263	72	6	)	)	PUNCT
gp-263	72	7	development	development	NOUN
gp-263	72	8	of	of	ADP
gp-263	72	9	government	government	NOUN
gp-263	72	10	accounting	accounting	NOUN
gp-263	72	11	standards	standard	NOUN
gp-263	72	12	and	and	CCONJ
gp-263	72	13	implementation	implementation	NOUN
gp-263	72	14	in	in	ADP
gp-263	72	15	indonesia	indonesia	PROPN
gp-263	72	16	qualitative	qualitative	NOUN
gp-263	72	17	,	,	PUNCT
gp-263	72	18	case	case	NOUN
gp-263	72	19	studies	study	NOUN
gp-263	72	20	sap	sap	PROPN
gp-263	72	21	implementation	implementation	NOUN
gp-263	72	22	increases	increase	VERB
gp-263	72	23	transparency	transparency	NOUN
gp-263	72	24	,	,	PUNCT
gp-263	72	25	but	but	CCONJ
gp-263	72	26	is	be	AUX
gp-263	72	27	still	still	ADV
gp-263	72	28	constrained	constrain	VERB
gp-263	72	29	by	by	ADP
gp-263	72	30	weak	weak	ADJ
gp-263	72	31	regulations	regulation	NOUN
gp-263	72	32	and	and	CCONJ
gp-263	72	33	human	human	ADJ
gp-263	72	34	resource	resource	NOUN
gp-263	72	35	readiness	readiness	NOUN
gp-263	72	36	harmonization	harmonization	NOUN
gp-263	72	37	of	of	ADP
gp-263	72	38	regulations	regulation	NOUN
gp-263	72	39	,	,	PUNCT
gp-263	72	40	institutional	institutional	ADJ
gp-263	72	41	strengthening	strengthening	NOUN
gp-263	72	42	,	,	PUNCT
gp-263	72	43	integration	integration	NOUN
gp-263	72	44	of	of	ADP
gp-263	72	45	reporting	reporting	NOUN
gp-263	72	46	systems	system	NOUN
gp-263	72	47	3	3	NUM
gp-263	72	48	tarigan	tarigan	NOUN
gp-263	72	49	&	&	CCONJ
gp-263	72	50	nurtanzila	nurtanzila	PROPN
gp-263	72	51	(	(	PUNCT
gp-263	72	52	2013	2013	NUM
gp-263	72	53	)	)	PUNCT
gp-263	72	54	sap	sap	NOUN
gp-263	72	55	in	in	ADP
gp-263	72	56	realizing	realize	VERB
gp-263	72	57	regional	regional	ADJ
gp-263	72	58	financial	financial	ADJ
gp-263	72	59	accountability	accountability	NOUN
gp-263	72	60	and	and	CCONJ
gp-263	72	61	transparency	transparency	NOUN
gp-263	72	62	descriptive	descriptive	ADJ
gp-263	72	63	qualitative	qualitative	ADJ
gp-263	72	64	sap	sap	PROPN
gp-263	72	65	promotes	promote	VERB
gp-263	72	66	public	public	ADJ
gp-263	72	67	accountability	accountability	NOUN
gp-263	72	68	and	and	CCONJ
gp-263	72	69	fiscal	fiscal	ADJ
gp-263	72	70	transparency	transparency	NOUN
gp-263	72	71	in	in	ADP
gp-263	72	72	the	the	DET
gp-263	72	73	regions	region	NOUN
gp-263	72	74	increasing	increase	VERB
gp-263	72	75	the	the	DET
gp-263	72	76	commitment	commitment	NOUN
gp-263	72	77	of	of	ADP
gp-263	72	78	regional	regional	ADJ
gp-263	72	79	leaders	leader	NOUN
gp-263	72	80	and	and	CCONJ
gp-263	72	81	providing	provide	VERB
gp-263	72	82	reporting	report	VERB
gp-263	72	83	infrastructure	infrastructure	NOUN
gp-263	72	84	facilities	facility	NOUN
gp-263	72	85	4	4	NUM
gp-263	72	86	rosana	rosana	PROPN
gp-263	72	87	&	&	CCONJ
gp-263	72	88	bharata	bharata	PROPN
gp-263	72	89	(	(	PUNCT
gp-263	72	90	2023	2023	NUM
gp-263	72	91	)	)	PUNCT
gp-263	72	92	sap	sap	NOUN
gp-263	72	93	implementation	implementation	NOUN
gp-263	72	94	on	on	ADP
gp-263	72	95	the	the	DET
gp-263	72	96	quality	quality	NOUN
gp-263	72	97	of	of	ADP
gp-263	72	98	financial	financial	ADJ
gp-263	72	99	statement	statement	NOUN
gp-263	72	100	presentation	presentation	NOUN
gp-263	72	101	studi	studi	PROPN
gp-263	72	102	literature	literature	PROPN
gp-263	72	103	sap	sap	PROPN
gp-263	72	104	supports	support	VERB
gp-263	72	105	the	the	DET
gp-263	72	106	achievement	achievement	NOUN
gp-263	72	107	of	of	ADP
gp-263	72	108	the	the	DET
gp-263	72	109	wtp	wtp	NOUN
gp-263	72	110	opinion	opinion	NOUN
gp-263	72	111	from	from	ADP
gp-263	72	112	bpk	bpk	NOUN
gp-263	72	113	as	as	ADP
gp-263	72	114	an	an	DET
gp-263	72	115	indicator	indicator	NOUN
gp-263	72	116	of	of	ADP
gp-263	72	117	report	report	NOUN
gp-263	72	118	quality	quality	NOUN
gp-263	72	119	hr	hr	NOUN
gp-263	72	120	training	training	NOUN
gp-263	72	121	and	and	CCONJ
gp-263	72	122	development	development	NOUN
gp-263	72	123	of	of	ADP
gp-263	72	124	accounting	accounting	NOUN
gp-263	72	125	information	information	NOUN
gp-263	72	126	systems	systems	PROPN
gp-263	72	127	literature	literature	PROPN
gp-263	72	128	review	review	NOUN
gp-263	72	129	on	on	ADP
gp-263	72	130	the	the	DET
gp-263	72	131	implementation	implementation	NOUN
gp-263	72	132	of	of	ADP
gp-263	72	133	government	government	NOUN
gp-263	72	134	accounting	accounting	NOUN
gp-263	72	135	standards	standard	NOUN
gp-263	72	136	(	(	PUNCT
gp-263	72	137	sap	sap	PROPN
gp-263	72	138	)	)	PUNCT
gp-263	72	139	in	in	ADP
gp-263	72	140	indonesia	indonesia	PROPN
gp-263	72	141	1583	1583	NUM
gp-263	72	142	no	no	DET
gp-263	72	143	writer	writer	NOUN
gp-263	72	144	research	research	NOUN
gp-263	72	145	title	title	NOUN
gp-263	72	146	method	method	NOUN
gp-263	72	147	key	key	ADJ
gp-263	72	148	findings	finding	NOUN
gp-263	72	149	recommendations	recommendation	NOUN
gp-263	72	150	5	5	NUM
gp-263	72	151	putra	putra	PROPN
gp-263	72	152	&	&	CCONJ
gp-263	72	153	varina	varina	PROPN
gp-263	72	154	(	(	PUNCT
gp-263	72	155	2021	2021	NUM
gp-263	72	156	)	)	PUNCT
gp-263	72	157	implementation	implementation	NOUN
gp-263	72	158	of	of	ADP
gp-263	72	159	accrual	accrual	ADJ
gp-263	72	160	-	-	PUNCT
gp-263	72	161	based	base	VERB
gp-263	72	162	sap	sap	PROPN
gp-263	72	163	in	in	ADP
gp-263	72	164	bengkulu	bengkulu	VERB
gp-263	72	165	city	city	NOUN
gp-263	72	166	qualitative	qualitative	NOUN
gp-263	72	167	,	,	PUNCT
gp-263	72	168	field	field	NOUN
gp-263	72	169	studies	study	NOUN
gp-263	72	170	sap	sap	PROPN
gp-263	72	171	implementation	implementation	NOUN
gp-263	72	172	is	be	AUX
gp-263	72	173	running	run	VERB
gp-263	72	174	quite	quite	ADV
gp-263	72	175	well	well	ADV
gp-263	72	176	but	but	CCONJ
gp-263	72	177	is	be	AUX
gp-263	72	178	constrained	constrain	VERB
gp-263	72	179	by	by	ADP
gp-263	72	180	human	human	ADJ
gp-263	72	181	resources	resource	NOUN
gp-263	72	182	and	and	CCONJ
gp-263	72	183	infrastructure	infrastructure	NOUN
gp-263	72	184	improving	improve	VERB
gp-263	72	185	the	the	DET
gp-263	72	186	quality	quality	NOUN
gp-263	72	187	of	of	ADP
gp-263	72	188	regional	regional	ADJ
gp-263	72	189	financial	financial	ADJ
gp-263	72	190	information	information	NOUN
gp-263	72	191	apparatus	apparatus	NOUN
gp-263	72	192	and	and	CCONJ
gp-263	72	193	information	information	NOUN
gp-263	72	194	systems	system	NOUN
gp-263	72	195	based	base	VERB
gp-263	72	196	on	on	ADP
gp-263	72	197	the	the	DET
gp-263	72	198	author	author	NOUN
gp-263	72	199	's	's	PART
gp-263	72	200	observations	observation	NOUN
gp-263	72	201	,	,	PUNCT
gp-263	72	202	the	the	DET
gp-263	72	203	table	table	NOUN
gp-263	72	204	presented	present	VERB
gp-263	72	205	above	above	ADV
gp-263	72	206	shows	show	VERB
gp-263	72	207	five	five	NUM
gp-263	72	208	studies	study	NOUN
gp-263	72	209	that	that	PRON
gp-263	72	210	explore	explore	VERB
gp-263	72	211	the	the	DET
gp-263	72	212	application	application	NOUN
gp-263	72	213	of	of	ADP
gp-263	72	214	government	government	NOUN
gp-263	72	215	accounting	accounting	NOUN
gp-263	72	216	standards	standard	NOUN
gp-263	72	217	(	(	PUNCT
gp-263	72	218	sap	sap	PROPN
gp-263	72	219	)	)	PUNCT
gp-263	72	220	with	with	ADP
gp-263	72	221	various	various	ADJ
gp-263	72	222	methods	method	NOUN
gp-263	72	223	.	.	PUNCT
gp-263	73	1	all	all	PRON
gp-263	73	2	of	of	ADP
gp-263	73	3	these	these	DET
gp-263	73	4	studies	study	NOUN
gp-263	73	5	show	show	VERB
gp-263	73	6	that	that	SCONJ
gp-263	73	7	the	the	DET
gp-263	73	8	application	application	NOUN
gp-263	73	9	of	of	ADP
gp-263	73	10	accrual	accrual	ADJ
gp-263	73	11	-	-	PUNCT
gp-263	73	12	based	base	VERB
gp-263	73	13	sap	sap	PROPN
gp-263	73	14	has	have	VERB
gp-263	73	15	a	a	DET
gp-263	73	16	positive	positive	ADJ
gp-263	73	17	effect	effect	NOUN
gp-263	73	18	on	on	ADP
gp-263	73	19	the	the	DET
gp-263	73	20	quality	quality	NOUN
gp-263	73	21	of	of	ADP
gp-263	73	22	government	government	NOUN
gp-263	73	23	financial	financial	ADJ
gp-263	73	24	statements	statement	NOUN
gp-263	73	25	,	,	PUNCT
gp-263	73	26	especially	especially	ADV
gp-263	73	27	in	in	ADP
gp-263	73	28	terms	term	NOUN
gp-263	73	29	of	of	ADP
gp-263	73	30	increasing	increase	VERB
gp-263	73	31	transparency	transparency	NOUN
gp-263	73	32	,	,	PUNCT
gp-263	73	33	accountability	accountability	NOUN
gp-263	73	34	,	,	PUNCT
gp-263	73	35	and	and	CCONJ
gp-263	73	36	obtaining	obtain	VERB
gp-263	73	37	good	good	ADJ
gp-263	73	38	audit	audit	NOUN
gp-263	73	39	opinions	opinion	NOUN
gp-263	73	40	(	(	PUNCT
gp-263	73	41	reasonable	reasonable	ADJ
gp-263	73	42	without	without	ADP
gp-263	73	43	exception	exception	NOUN
gp-263	73	44	/	/	SYM
gp-263	73	45	wtp	wtp	NOUN
gp-263	73	46	)	)	PUNCT
gp-263	73	47	.	.	PUNCT
gp-263	74	1	however	however	ADV
gp-263	74	2	,	,	PUNCT
gp-263	74	3	the	the	DET
gp-263	74	4	challenges	challenge	NOUN
gp-263	74	5	faced	face	VERB
gp-263	74	6	tend	tend	VERB
gp-263	74	7	to	to	PART
gp-263	74	8	be	be	AUX
gp-263	74	9	the	the	DET
gp-263	74	10	same	same	ADJ
gp-263	74	11	,	,	PUNCT
gp-263	74	12	namely	namely	ADV
gp-263	74	13	the	the	DET
gp-263	74	14	low	low	ADJ
gp-263	74	15	level	level	NOUN
gp-263	74	16	of	of	ADP
gp-263	74	17	human	human	ADJ
gp-263	74	18	resource	resource	NOUN
gp-263	74	19	readiness	readiness	NOUN
gp-263	74	20	,	,	PUNCT
gp-263	74	21	limited	limited	ADJ
gp-263	74	22	infrastructure	infrastructure	NOUN
gp-263	74	23	,	,	PUNCT
gp-263	74	24	and	and	CCONJ
gp-263	74	25	inconsistencies	inconsistency	NOUN
gp-263	74	26	in	in	ADP
gp-263	74	27	regulations	regulation	NOUN
gp-263	74	28	.	.	PUNCT
gp-263	75	1	therefore	therefore	ADV
gp-263	75	2	,	,	PUNCT
gp-263	75	3	the	the	DET
gp-263	75	4	suggestions	suggestion	NOUN
gp-263	75	5	given	give	VERB
gp-263	75	6	usually	usually	ADV
gp-263	75	7	emphasize	emphasize	VERB
gp-263	75	8	the	the	DET
gp-263	75	9	importance	importance	NOUN
gp-263	75	10	of	of	ADP
gp-263	75	11	improving	improve	VERB
gp-263	75	12	human	human	ADJ
gp-263	75	13	resource	resource	NOUN
gp-263	75	14	skills	skill	NOUN
gp-263	75	15	,	,	PUNCT
gp-263	75	16	strengthening	strengthen	VERB
gp-263	75	17	information	information	NOUN
gp-263	75	18	systems	system	NOUN
gp-263	75	19	,	,	PUNCT
gp-263	75	20	and	and	CCONJ
gp-263	75	21	aligning	align	VERB
gp-263	75	22	policies	policy	NOUN
gp-263	75	23	and	and	CCONJ
gp-263	75	24	commitments	commitment	NOUN
gp-263	75	25	from	from	ADP
gp-263	75	26	regional	regional	ADJ
gp-263	75	27	leaders	leader	NOUN
gp-263	75	28	.	.	PUNCT
gp-263	76	1	in	in	ADP
gp-263	76	2	other	other	ADJ
gp-263	76	3	words	word	NOUN
gp-263	76	4	,	,	PUNCT
gp-263	76	5	although	although	SCONJ
gp-263	76	6	sap	sap	PROPN
gp-263	76	7	theoretically	theoretically	ADV
gp-263	76	8	encourages	encourage	VERB
gp-263	76	9	better	well	ADJ
gp-263	76	10	financial	financial	ADJ
gp-263	76	11	management	management	NOUN
gp-263	76	12	,	,	PUNCT
gp-263	76	13	its	its	PRON
gp-263	76	14	implementation	implementation	NOUN
gp-263	76	15	still	still	ADV
gp-263	76	16	requires	require	VERB
gp-263	76	17	sufficient	sufficient	ADJ
gp-263	76	18	support	support	NOUN
gp-263	76	19	from	from	ADP
gp-263	76	20	institutional	institutional	ADJ
gp-263	76	21	and	and	CCONJ
gp-263	76	22	technical	technical	ADJ
gp-263	76	23	capacity	capacity	NOUN
gp-263	76	24	.	.	PUNCT
gp-263	77	1	from	from	ADP
gp-263	77	2	the	the	DET
gp-263	77	3	discussion	discussion	NOUN
gp-263	77	4	of	of	ADP
gp-263	77	5	the	the	DET
gp-263	77	6	table	table	NOUN
gp-263	77	7	,	,	PUNCT
gp-263	77	8	it	it	PRON
gp-263	77	9	can	can	AUX
gp-263	77	10	be	be	AUX
gp-263	77	11	concluded	conclude	VERB
gp-263	77	12	that	that	SCONJ
gp-263	77	13	the	the	DET
gp-263	77	14	implementation	implementation	NOUN
gp-263	77	15	of	of	ADP
gp-263	77	16	sap	sap	PROPN
gp-263	77	17	in	in	ADP
gp-263	77	18	indonesia	indonesia	PROPN
gp-263	77	19	has	have	AUX
gp-263	77	20	shown	show	VERB
gp-263	77	21	good	good	ADJ
gp-263	77	22	development	development	NOUN
gp-263	77	23	.	.	PUNCT
gp-263	78	1	however	however	ADV
gp-263	78	2	,	,	PUNCT
gp-263	78	3	in	in	ADP
gp-263	78	4	order	order	NOUN
gp-263	78	5	to	to	PART
gp-263	78	6	continue	continue	VERB
gp-263	78	7	,	,	PUNCT
gp-263	78	8	total	total	ADJ
gp-263	78	9	support	support	NOUN
gp-263	78	10	in	in	ADP
gp-263	78	11	the	the	DET
gp-263	78	12	field	field	NOUN
gp-263	78	13	of	of	ADP
gp-263	78	14	institutions	institution	NOUN
gp-263	78	15	,	,	PUNCT
gp-263	78	16	human	human	ADJ
gp-263	78	17	resource	resource	NOUN
gp-263	78	18	capabilities	capability	NOUN
gp-263	78	19	,	,	PUNCT
gp-263	78	20	and	and	CCONJ
gp-263	78	21	technological	technological	ADJ
gp-263	78	22	infrastructure	infrastructure	NOUN
gp-263	78	23	is	be	AUX
gp-263	78	24	needed	need	VERB
gp-263	78	25	.	.	PUNCT
gp-263	79	1	with	with	ADP
gp-263	79	2	the	the	DET
gp-263	79	3	commitment	commitment	NOUN
gp-263	79	4	of	of	ADP
gp-263	79	5	various	various	ADJ
gp-263	79	6	parties	party	NOUN
gp-263	79	7	and	and	CCONJ
gp-263	79	8	the	the	DET
gp-263	79	9	strengthening	strengthening	NOUN
gp-263	79	10	of	of	ADP
gp-263	79	11	the	the	DET
gp-263	79	12	system	system	NOUN
gp-263	79	13	,	,	PUNCT
gp-263	79	14	sap	sap	PROPN
gp-263	79	15	has	have	VERB
gp-263	79	16	great	great	ADJ
gp-263	79	17	potential	potential	NOUN
gp-263	79	18	in	in	ADP
gp-263	79	19	strengthening	strengthen	VERB
gp-263	79	20	transparent	transparent	ADJ
gp-263	79	21	and	and	CCONJ
gp-263	79	22	responsible	responsible	ADJ
gp-263	79	23	regional	regional	ADJ
gp-263	79	24	financial	financial	ADJ
gp-263	79	25	management	management	NOUN
gp-263	79	26	reforms	reform	NOUN
gp-263	79	27	.	.	PUNCT
gp-263	80	1	conclusion	conclusion	NOUN
gp-263	80	2	based	base	VERB
gp-263	80	3	on	on	ADP
gp-263	80	4	an	an	DET
gp-263	80	5	analysis	analysis	NOUN
gp-263	80	6	of	of	ADP
gp-263	80	7	five	five	NUM
gp-263	80	8	national	national	ADJ
gp-263	80	9	journals	journal	NOUN
gp-263	80	10	,	,	PUNCT
gp-263	80	11	the	the	DET
gp-263	80	12	implementation	implementation	NOUN
gp-263	80	13	of	of	ADP
gp-263	80	14	government	government	NOUN
gp-263	80	15	accounting	accounting	NOUN
gp-263	80	16	standards	standard	NOUN
gp-263	80	17	(	(	PUNCT
gp-263	80	18	sap	sap	PROPN
gp-263	80	19	)	)	PUNCT
gp-263	80	20	in	in	ADP
gp-263	80	21	indonesia	indonesia	PROPN
gp-263	80	22	has	have	AUX
gp-263	80	23	been	be	AUX
gp-263	80	24	carried	carry	VERB
gp-263	80	25	out	out	ADP
gp-263	80	26	at	at	ADP
gp-263	80	27	both	both	CCONJ
gp-263	80	28	central	central	ADJ
gp-263	80	29	and	and	CCONJ
gp-263	80	30	regional	regional	ADJ
gp-263	80	31	levels	level	NOUN
gp-263	80	32	following	follow	VERB
gp-263	80	33	government	government	NOUN
gp-263	80	34	regulation	regulation	NOUN
gp-263	80	35	no	no	NOUN
gp-263	80	36	.	.	NOUN
gp-263	80	37	71	71	NUM
gp-263	80	38	of	of	ADP
gp-263	80	39	2010	2010	NUM
gp-263	80	40	,	,	PUNCT
gp-263	80	41	but	but	CCONJ
gp-263	80	42	effectiveness	effectiveness	NOUN
gp-263	80	43	and	and	CCONJ
gp-263	80	44	compliance	compliance	NOUN
gp-263	80	45	vary	vary	VERB
gp-263	80	46	across	across	ADP
gp-263	80	47	government	government	NOUN
gp-263	80	48	entities	entity	NOUN
gp-263	80	49	.	.	PUNCT
gp-263	81	1	sap	sap	PROPN
gp-263	81	2	has	have	AUX
gp-263	81	3	improved	improve	VERB
gp-263	81	4	the	the	DET
gp-263	81	5	quality	quality	NOUN
gp-263	81	6	of	of	ADP
gp-263	81	7	financial	financial	ADJ
gp-263	81	8	statements	statement	NOUN
gp-263	81	9	by	by	ADP
gp-263	81	10	enhancing	enhance	VERB
gp-263	81	11	relevance	relevance	NOUN
gp-263	81	12	,	,	PUNCT
gp-263	81	13	reliability	reliability	NOUN
gp-263	81	14	,	,	PUNCT
gp-263	81	15	and	and	CCONJ
gp-263	81	16	comparability	comparability	NOUN
gp-263	81	17	,	,	PUNCT
gp-263	81	18	contributing	contribute	VERB
gp-263	81	19	to	to	ADP
gp-263	81	20	the	the	DET
gp-263	81	21	achievement	achievement	NOUN
gp-263	81	22	of	of	ADP
gp-263	81	23	reasonable	reasonable	ADJ
gp-263	81	24	opinion	opinion	NOUN
gp-263	81	25	without	without	ADP
gp-263	81	26	exception	exception	NOUN
gp-263	81	27	(	(	PUNCT
gp-263	81	28	wtp	wtp	NOUN
gp-263	81	29	)	)	PUNCT
gp-263	81	30	from	from	ADP
gp-263	81	31	bpk	bpk	NOUN
gp-263	81	32	in	in	ADP
gp-263	81	33	some	some	DET
gp-263	81	34	regions	region	NOUN
gp-263	81	35	.	.	PUNCT
gp-263	82	1	key	key	ADJ
gp-263	82	2	obstacles	obstacle	NOUN
gp-263	82	3	include	include	VERB
gp-263	82	4	limited	limited	ADJ
gp-263	82	5	technical	technical	ADJ
gp-263	82	6	capacity	capacity	NOUN
gp-263	82	7	in	in	ADP
gp-263	82	8	accrual	accrual	ADJ
gp-263	82	9	-	-	PUNCT
gp-263	82	10	based	base	VERB
gp-263	82	11	accounting	accounting	NOUN
gp-263	82	12	,	,	PUNCT
gp-263	82	13	inadequate	inadequate	ADJ
gp-263	82	14	technological	technological	ADJ
gp-263	82	15	infrastructure	infrastructure	NOUN
gp-263	82	16	and	and	CCONJ
gp-263	82	17	unintegrated	unintegrated	ADJ
gp-263	82	18	financial	financial	ADJ
gp-263	82	19	information	information	NOUN
gp-263	82	20	systems	system	NOUN
gp-263	82	21	,	,	PUNCT
gp-263	82	22	low	low	ADJ
gp-263	82	23	commitment	commitment	NOUN
gp-263	82	24	from	from	ADP
gp-263	82	25	regional	regional	ADJ
gp-263	82	26	leaders	leader	NOUN
gp-263	82	27	,	,	PUNCT
gp-263	82	28	and	and	CCONJ
gp-263	82	29	policy	policy	NOUN
gp-263	82	30	disharmony	disharmony	NOUN
gp-263	82	31	between	between	ADP
gp-263	82	32	central	central	ADJ
gp-263	82	33	and	and	CCONJ
gp-263	82	34	regional	regional	ADJ
gp-263	82	35	governments	government	NOUN
gp-263	82	36	.	.	PUNCT
gp-263	83	1	overall	overall	ADV
gp-263	83	2	,	,	PUNCT
gp-263	83	3	sap	sap	PROPN
gp-263	83	4	is	be	AUX
gp-263	83	5	regarded	regard	VERB
gp-263	83	6	as	as	ADP
gp-263	83	7	a	a	DET
gp-263	83	8	cornerstone	cornerstone	NOUN
gp-263	83	9	for	for	ADP
gp-263	83	10	public	public	ADJ
gp-263	83	11	financial	financial	ADJ
gp-263	83	12	management	management	NOUN
gp-263	83	13	reform	reform	NOUN
gp-263	83	14	and	and	CCONJ
gp-263	83	15	good	good	ADJ
gp-263	83	16	governance	governance	NOUN
gp-263	83	17	in	in	ADP
gp-263	83	18	local	local	ADJ
gp-263	83	19	governments	government	NOUN
gp-263	83	20	.	.	PUNCT
gp-263	84	1	future	future	ADJ
gp-263	84	2	research	research	NOUN
gp-263	84	3	could	could	AUX
gp-263	84	4	focus	focus	VERB
gp-263	84	5	on	on	ADP
gp-263	84	6	evaluating	evaluate	VERB
gp-263	84	7	specific	specific	ADJ
gp-263	84	8	strategies	strategy	NOUN
gp-263	84	9	to	to	PART
gp-263	84	10	overcome	overcome	VERB
gp-263	84	11	these	these	DET
gp-263	84	12	obstacles	obstacle	NOUN
gp-263	84	13	and	and	CCONJ
gp-263	84	14	assessing	assess	VERB
gp-263	84	15	the	the	DET
gp-263	84	16	long	long	ADJ
gp-263	84	17	-	-	PUNCT
gp-263	84	18	term	term	NOUN
gp-263	84	19	impacts	impact	NOUN
gp-263	84	20	of	of	ADP
gp-263	84	21	sap	sap	PROPN
gp-263	84	22	implementation	implementation	NOUN
gp-263	84	23	on	on	ADP
gp-263	84	24	fiscal	fiscal	ADJ
gp-263	84	25	accountability	accountability	NOUN
gp-263	84	26	and	and	CCONJ
gp-263	84	27	transparency	transparency	NOUN
gp-263	84	28	across	across	ADP
gp-263	84	29	diverse	diverse	ADJ
gp-263	84	30	regional	regional	ADJ
gp-263	84	31	contexts	contexts	NOUN
gp-263	84	32	.	.	PUNCT
gp-263	85	1	references	reference	NOUN
gp-263	85	2	fitria	fitria	PROPN
gp-263	85	3	,	,	PUNCT
gp-263	85	4	n.	n.	NOUN
gp-263	85	5	,	,	PUNCT
gp-263	85	6	ramdhani	ramdhani	PROPN
gp-263	85	7	,	,	PUNCT
gp-263	85	8	r.	r.	PROPN
gp-263	85	9	,	,	PUNCT
gp-263	85	10	&	&	CCONJ
gp-263	85	11	susilo	susilo	PROPN
gp-263	85	12	,	,	PUNCT
gp-263	85	13	y.	y.	PROPN
gp-263	85	14	(	(	PUNCT
gp-263	85	15	2021	2021	NUM
gp-263	85	16	)	)	PUNCT
gp-263	85	17	.	.	PUNCT
gp-263	86	1	barriers	barrier	NOUN
gp-263	86	2	to	to	ADP
gp-263	86	3	accrual	accrual	ADJ
gp-263	86	4	-	-	PUNCT
gp-263	86	5	based	base	VERB
gp-263	86	6	accounting	accounting	NOUN
gp-263	86	7	adoption	adoption	NOUN
gp-263	86	8	in	in	ADP
gp-263	86	9	indonesian	indonesian	ADJ
gp-263	86	10	local	local	ADJ
gp-263	86	11	governments	government	NOUN
gp-263	86	12	.	.	PUNCT
gp-263	87	1	journal	journal	NOUN
gp-263	87	2	of	of	ADP
gp-263	87	3	financial	financial	ADJ
gp-263	87	4	reporting	reporting	NOUN
gp-263	87	5	and	and	CCONJ
gp-263	87	6	accounting	accounting	NOUN
gp-263	87	7	,	,	PUNCT
gp-263	87	8	19(3	19(3	NUM
gp-263	87	9	)	)	PUNCT
gp-263	87	10	,	,	PUNCT
gp-263	87	11	410	410	NUM
gp-263	87	12	–	–	PUNCT
gp-263	87	13	literature	literature	NOUN
gp-263	87	14	review	review	NOUN
gp-263	87	15	on	on	ADP
gp-263	87	16	the	the	DET
gp-263	87	17	implementation	implementation	NOUN
gp-263	87	18	of	of	ADP
gp-263	87	19	government	government	NOUN
gp-263	87	20	accounting	accounting	NOUN
gp-263	87	21	standards	standard	NOUN
gp-263	87	22	(	(	PUNCT
gp-263	87	23	sap	sap	PROPN
gp-263	87	24	)	)	PUNCT
gp-263	87	25	in	in	ADP
gp-263	87	26	indonesia	indonesia	PROPN
gp-263	87	27	1584	1584	NUM
gp-263	87	28	427	427	NUM
gp-263	87	29	.	.	PUNCT
gp-263	88	1	https://doi.org/10.1108/jfra-05-2021-0068	https://doi.org/10.1108/jfra-05-2021-0068	VERB
gp-263	88	2	halim	halim	PROPN
gp-263	88	3	,	,	PUNCT
gp-263	88	4	a.	a.	PROPN
gp-263	88	5	,	,	PUNCT
gp-263	88	6	rahmawati	rahmawati	PROPN
gp-263	88	7	,	,	PUNCT
gp-263	88	8	d.	d.	PROPN
gp-263	88	9	,	,	PUNCT
gp-263	88	10	&	&	CCONJ
gp-263	88	11	setiawan	setiawan	PROPN
gp-263	88	12	,	,	PUNCT
gp-263	88	13	r.	r.	PROPN
gp-263	88	14	(	(	PUNCT
gp-263	88	15	2020	2020	NUM
gp-263	88	16	)	)	PUNCT
gp-263	88	17	.	.	PUNCT
gp-263	89	1	accrual	accrual	ADJ
gp-263	89	2	-	-	PUNCT
gp-263	89	3	based	base	VERB
gp-263	89	4	accounting	accounting	NOUN
gp-263	89	5	implementation	implementation	NOUN
gp-263	89	6	and	and	CCONJ
gp-263	89	7	financial	financial	ADJ
gp-263	89	8	performance	performance	NOUN
gp-263	89	9	in	in	ADP
gp-263	89	10	indonesian	indonesian	ADJ
gp-263	89	11	local	local	ADJ
gp-263	89	12	governments	government	NOUN
gp-263	89	13	.	.	PUNCT
gp-263	90	1	journal	journal	NOUN
gp-263	90	2	of	of	ADP
gp-263	90	3	public	public	ADJ
gp-263	90	4	budgeting	budgeting	NOUN
gp-263	90	5	,	,	PUNCT
gp-263	90	6	accounting	accounting	NOUN
gp-263	90	7	&	&	CCONJ
gp-263	90	8	financial	financial	ADJ
gp-263	90	9	management	management	NOUN
gp-263	90	10	,	,	PUNCT
gp-263	90	11	32(4	32(4	NUM
gp-263	90	12	)	)	PUNCT
gp-263	90	13	,	,	PUNCT
gp-263	90	14	567–585	567–585	NUM
gp-263	90	15	.	.	PUNCT
gp-263	91	1	https://doi.org/10.1108/jpbafm06-2020-0091	https://doi.org/10.1108/jpbafm06-2020-0091	ADJ
gp-263	91	2	haryanto	haryanto	PROPN
gp-263	91	3	,	,	PUNCT
gp-263	91	4	b.	b.	PROPN
gp-263	91	5	,	,	PUNCT
gp-263	91	6	&	&	CCONJ
gp-263	91	7	nugroho	nugroho	PROPN
gp-263	91	8	,	,	PUNCT
gp-263	91	9	r.	r.	PROPN
gp-263	91	10	(	(	PUNCT
gp-263	91	11	2020	2020	NUM
gp-263	91	12	)	)	PUNCT
gp-263	91	13	.	.	PUNCT
gp-263	92	1	challenges	challenge	NOUN
gp-263	92	2	in	in	ADP
gp-263	92	3	implementing	implement	VERB
gp-263	92	4	government	government	NOUN
gp-263	92	5	accounting	accounting	NOUN
gp-263	92	6	standards	standard	NOUN
gp-263	92	7	:	:	PUNCT
gp-263	92	8	evidence	evidence	NOUN
gp-263	92	9	from	from	ADP
gp-263	92	10	indonesia	indonesia	PROPN
gp-263	92	11	.	.	PUNCT
gp-263	93	1	asian	asian	PROPN
gp-263	93	2	journal	journal	PROPN
gp-263	93	3	of	of	ADP
gp-263	93	4	accounting	accounting	NOUN
gp-263	93	5	research	research	NOUN
gp-263	93	6	,	,	PUNCT
gp-263	93	7	5(2	5(2	NUM
gp-263	93	8	)	)	PUNCT
gp-263	93	9	,	,	PUNCT
gp-263	93	10	128–142	128–142	NUM
gp-263	93	11	.	.	PUNCT
gp-263	94	1	https://doi.org/10.1108/ajar-04-2020-0021	https://doi.org/10.1108/ajar-04-2020-0021	PROPN
gp-263	94	2	jannah	jannah	PROPN
gp-263	94	3	,	,	PUNCT
gp-263	94	4	m.	m.	NOUN
gp-263	94	5	,	,	PUNCT
gp-263	94	6	haliah	haliah	PROPN
gp-263	94	7	,	,	PUNCT
gp-263	94	8	h.	h.	PROPN
gp-263	94	9	,	,	PUNCT
gp-263	94	10	&	&	CCONJ
gp-263	94	11	nirwana	nirwana	PROPN
gp-263	94	12	,	,	PUNCT
gp-263	94	13	n.	n.	PROPN
gp-263	94	14	(	(	PUNCT
gp-263	94	15	2025	2025	NUM
gp-263	94	16	)	)	PUNCT
gp-263	94	17	.	.	PUNCT
gp-263	95	1	systematic	systematic	ADJ
gp-263	95	2	literature	literature	PROPN
gp-263	95	3	review	review	PROPN
gp-263	95	4	:	:	PUNCT
gp-263	95	5	implementation	implementation	NOUN
gp-263	95	6	of	of	ADP
gp-263	95	7	government	government	NOUN
gp-263	95	8	accounting	accounting	NOUN
gp-263	95	9	standards	standard	NOUN
gp-263	95	10	(	(	PUNCT
gp-263	95	11	gas	gas	NOUN
gp-263	95	12	)	)	PUNCT
gp-263	95	13	and	and	CCONJ
gp-263	95	14	their	their	PRON
gp-263	95	15	impact	impact	NOUN
gp-263	95	16	on	on	ADP
gp-263	95	17	regional	regional	ADJ
gp-263	95	18	financial	financial	ADJ
gp-263	95	19	accountability	accountability	NOUN
gp-263	95	20	.	.	PUNCT
gp-263	96	1	journal	journal	NOUN
gp-263	96	2	of	of	ADP
gp-263	96	3	accounting	accounting	NOUN
gp-263	96	4	and	and	CCONJ
gp-263	96	5	finance	finance	NOUN
gp-263	96	6	management	management	NOUN
gp-263	96	7	,	,	PUNCT
gp-263	96	8	6(3	6(3	NUM
gp-263	96	9	)	)	PUNCT
gp-263	96	10	,	,	PUNCT
gp-263	96	11	1067–1076	1067–1076	NUM
gp-263	96	12	.	.	PUNCT
gp-263	97	1	https://doi.org/10.38035/jafm.v6i3.2126	https://doi.org/10.38035/jafm.v6i3.2126	PROPN
gp-263	97	2	khasanah	khasanah	PROPN
gp-263	97	3	,	,	PUNCT
gp-263	97	4	u.	u.	PROPN
gp-263	97	5	,	,	PUNCT
gp-263	97	6	&	&	CCONJ
gp-263	97	7	nilasari	nilasari	ADJ
gp-263	97	8	,	,	PUNCT
gp-263	97	9	a.	a.	NOUN
gp-263	97	10	p.	p.	NOUN
gp-263	97	11	(	(	PUNCT
gp-263	97	12	2023	2023	NUM
gp-263	97	13	)	)	PUNCT
gp-263	97	14	.	.	PUNCT
gp-263	98	1	analisis	analisis	NOUN
gp-263	98	2	implementasi	implementasi	PROPN
gp-263	98	3	standar	standar	PROPN
gp-263	98	4	akuntansi	akuntansi	PROPN
gp-263	98	5	pemerintahan	pemerintahan	PROPN
gp-263	98	6	terhadap	terhadap	PROPN
gp-263	98	7	kualitas	kualitas	PROPN
gp-263	98	8	laporan	laporan	ADJ
gp-263	98	9	keuangan	keuangan	PROPN
gp-263	98	10	pemerintah	pemerintah	PROPN
gp-263	98	11	daerah	daerah	PROPN
gp-263	98	12	.	.	PUNCT
gp-263	99	1	jurnal	jurnal	PROPN
gp-263	99	2	akuntansi	akuntansi	PROPN
gp-263	99	3	dan	dan	PROPN
gp-263	99	4	keuangan	keuangan	PROPN
gp-263	99	5	daerah	daerah	PROPN
gp-263	99	6	,	,	PUNCT
gp-263	99	7	15(1	15(1	NUM
gp-263	99	8	)	)	PUNCT
gp-263	99	9	,	,	PUNCT
gp-263	99	10	45–56	45–56	NUM
gp-263	99	11	.	.	PUNCT
gp-263	100	1	nurhadi	nurhadi	PROPN
gp-263	100	2	,	,	PUNCT
gp-263	100	3	i.	i.	PROPN
gp-263	100	4	,	,	PUNCT
gp-263	100	5	&	&	CCONJ
gp-263	100	6	putri	putri	PROPN
gp-263	100	7	,	,	PUNCT
gp-263	100	8	a.	a.	PROPN
gp-263	100	9	r.	r.	PROPN
gp-263	100	10	(	(	PUNCT
gp-263	100	11	2023	2023	NUM
gp-263	100	12	)	)	PUNCT
gp-263	100	13	.	.	PUNCT
gp-263	101	1	government	government	NOUN
gp-263	101	2	accounting	accounting	NOUN
gp-263	101	3	standards	standard	NOUN
gp-263	101	4	adoption	adoption	NOUN
gp-263	101	5	and	and	CCONJ
gp-263	101	6	public	public	ADJ
gp-263	101	7	sector	sector	NOUN
gp-263	101	8	accountability	accountability	NOUN
gp-263	101	9	:	:	PUNCT
gp-263	101	10	evidence	evidence	NOUN
gp-263	101	11	from	from	ADP
gp-263	101	12	indonesia	indonesia	PROPN
gp-263	101	13	.	.	PUNCT
gp-263	102	1	international	international	ADJ
gp-263	102	2	journal	journal	PROPN
gp-263	102	3	of	of	ADP
gp-263	102	4	public	public	ADJ
gp-263	102	5	administration	administration	NOUN
gp-263	102	6	,	,	PUNCT
gp-263	102	7	46(7	46(7	NUM
gp-263	102	8	)	)	PUNCT
gp-263	102	9	,	,	PUNCT
gp-263	102	10	594–606	594–606	NUM
gp-263	102	11	.	.	PUNCT
gp-263	103	1	https://doi.org/10.1080/01900692.2022.2045917	https://doi.org/10.1080/01900692.2022.2045917	PROPN
gp-263	103	2	pranata	pranata	PROPN
gp-263	103	3	,	,	PUNCT
gp-263	103	4	y.	y.	PROPN
gp-263	103	5	(	(	PUNCT
gp-263	103	6	2024	2024	NUM
gp-263	103	7	)	)	PUNCT
gp-263	103	8	.	.	PUNCT
gp-263	104	1	perkembangan	perkembangan	PROPN
gp-263	104	2	standar	standar	PROPN
gp-263	104	3	akuntansi	akuntansi	PROPN
gp-263	104	4	pemerintahan	pemerintahan	PROPN
gp-263	104	5	dan	dan	PROPN
gp-263	104	6	tantangan	tantangan	PROPN
gp-263	104	7	implementasinya	implementasinya	PROPN
gp-263	104	8	di	di	PROPN
gp-263	104	9	indonesia	indonesia	PROPN
gp-263	104	10	.	.	PUNCT
gp-263	105	1	jurnal	jurnal	ADJ
gp-263	105	2	administrasi	administrasi	PROPN
gp-263	105	3	negara	negara	PROPN
gp-263	105	4	,	,	PUNCT
gp-263	105	5	22(1	22(1	NUM
gp-263	105	6	)	)	PUNCT
gp-263	105	7	,	,	PUNCT
gp-263	105	8	10–25	10–25	NUM
gp-263	105	9	.	.	PUNCT
gp-263	105	10	prasetyo	prasetyo	NOUN
gp-263	105	11	,	,	PUNCT
gp-263	105	12	d.	d.	PROPN
gp-263	105	13	,	,	PUNCT
gp-263	105	14	&	&	CCONJ
gp-263	105	15	wibowo	wibowo	PROPN
gp-263	105	16	,	,	PUNCT
gp-263	105	17	a.	a.	NOUN
gp-263	105	18	(	(	PUNCT
gp-263	105	19	2021	2021	NUM
gp-263	105	20	)	)	PUNCT
gp-263	105	21	.	.	PUNCT
gp-263	106	1	implementation	implementation	NOUN
gp-263	106	2	of	of	ADP
gp-263	106	3	accrual	accrual	ADJ
gp-263	106	4	-	-	PUNCT
gp-263	106	5	based	base	VERB
gp-263	106	6	sap	sap	NOUN
gp-263	106	7	in	in	ADP
gp-263	106	8	regional	regional	ADJ
gp-263	106	9	government	government	NOUN
gp-263	106	10	:	:	PUNCT
gp-263	106	11	challenges	challenge	NOUN
gp-263	106	12	and	and	CCONJ
gp-263	106	13	benefits	benefit	NOUN
gp-263	106	14	.	.	PUNCT
gp-263	107	1	journal	journal	NOUN
gp-263	107	2	of	of	ADP
gp-263	107	3	accounting	account	VERB
gp-263	107	4	in	in	ADP
gp-263	107	5	emerging	emerge	VERB
gp-263	107	6	economies	economy	NOUN
gp-263	107	7	,	,	PUNCT
gp-263	107	8	11(3	11(3	NUM
gp-263	107	9	)	)	PUNCT
gp-263	107	10	,	,	PUNCT
gp-263	107	11	412–431	412–431	NUM
gp-263	107	12	.	.	PUNCT
gp-263	108	1	https://doi.org/10.1108/jaee-03-2021-0065	https://doi.org/10.1108/jaee-03-2021-0065	PROPN
gp-263	108	2	puspasari	puspasari	PROPN
gp-263	108	3	,	,	PUNCT
gp-263	108	4	l.	l.	PROPN
gp-263	108	5	,	,	PUNCT
gp-263	108	6	&	&	CCONJ
gp-263	108	7	cris	cris	PROPN
gp-263	108	8	kuntadi	kuntadi	PROPN
gp-263	108	9	.	.	PUNCT
gp-263	109	1	(	(	PUNCT
gp-263	109	2	2023	2023	NUM
gp-263	109	3	)	)	PUNCT
gp-263	109	4	.	.	PUNCT
gp-263	110	1	the	the	DET
gp-263	110	2	effect	effect	NOUN
gp-263	110	3	of	of	ADP
gp-263	110	4	the	the	DET
gp-263	110	5	implementation	implementation	NOUN
gp-263	110	6	of	of	ADP
gp-263	110	7	government	government	NOUN
gp-263	110	8	accounting	accounting	NOUN
gp-263	110	9	standards	standard	NOUN
gp-263	110	10	,	,	PUNCT
gp-263	110	11	human	human	ADJ
gp-263	110	12	resource	resource	NOUN
gp-263	110	13	competencies	competency	NOUN
gp-263	110	14	,	,	PUNCT
gp-263	110	15	and	and	CCONJ
gp-263	110	16	integrated	integrated	ADJ
gp-263	110	17	agency	agency	NOUN
gp-263	110	18	-	-	PUNCT
gp-263	110	19	level	level	NOUN
gp-263	110	20	financial	financial	ADJ
gp-263	110	21	application	application	NOUN
gp-263	110	22	systems	system	NOUN
gp-263	110	23	as	as	ADP
gp-263	110	24	determinants	determinant	NOUN
gp-263	110	25	of	of	ADP
gp-263	110	26	the	the	DET
gp-263	110	27	quality	quality	NOUN
gp-263	110	28	of	of	ADP
gp-263	110	29	government	government	NOUN
gp-263	110	30	financial	financial	ADJ
gp-263	110	31	statements	statement	NOUN
gp-263	110	32	.	.	PUNCT
gp-263	111	1	journal	journal	NOUN
gp-263	111	2	of	of	ADP
gp-263	111	3	accounting	accounting	NOUN
gp-263	111	4	and	and	CCONJ
gp-263	111	5	finance	finance	NOUN
gp-263	111	6	management	management	NOUN
gp-263	111	7	,	,	PUNCT
gp-263	111	8	4(1	4(1	NOUN
gp-263	111	9	)	)	PUNCT
gp-263	111	10	,	,	PUNCT
gp-263	111	11	1–16	1–16	PROPN
gp-263	111	12	.	.	PUNCT
gp-263	112	1	https://doi.org/10.38035/jafm.v4i1.185	https://doi.org/10.38035/jafm.v4i1.185	PROPN
gp-263	112	2	putra	putra	PROPN
gp-263	112	3	,	,	PUNCT
gp-263	112	4	s.	s.	PROPN
gp-263	112	5	a.	a.	PROPN
gp-263	112	6	,	,	PUNCT
gp-263	112	7	&	&	CCONJ
gp-263	112	8	varina	varina	PROPN
gp-263	112	9	,	,	PUNCT
gp-263	112	10	r.	r.	PROPN
gp-263	112	11	j.	j.	PROPN
gp-263	112	12	(	(	PUNCT
gp-263	112	13	2021	2021	NUM
gp-263	112	14	)	)	PUNCT
gp-263	112	15	.	.	PUNCT
gp-263	113	1	implementasi	implementasi	PROPN
gp-263	113	2	standar	standar	PROPN
gp-263	113	3	akuntansi	akuntansi	PROPN
gp-263	113	4	pemerintahan	pemerintahan	PROPN
gp-263	113	5	berbasis	berbasis	ADP
gp-263	113	6	akrual	akrual	ADJ
gp-263	113	7	dalam	dalam	PROPN
gp-263	113	8	penyusunan	penyusunan	PROPN
gp-263	113	9	laporan	laporan	ADJ
gp-263	113	10	keuangan	keuangan	PROPN
gp-263	113	11	daerah	daerah	PROPN
gp-263	113	12	kota	kota	PROPN
gp-263	113	13	bengkulu	bengkulu	VERB
gp-263	113	14	.	.	PUNCT
gp-263	114	1	jurnal	jurnal	PROPN
gp-263	114	2	terapan	terapan	PROPN
gp-263	114	3	pemerintahan	pemerintahan	PROPN
gp-263	114	4	minangkabau	minangkabau	NOUN
gp-263	114	5	,	,	PUNCT
gp-263	114	6	1(2	1(2	NUM
gp-263	114	7	)	)	PUNCT
gp-263	114	8	,	,	PUNCT
gp-263	114	9	85–98	85–98	NUM
gp-263	114	10	.	.	PUNCT
gp-263	115	1	https://doi.org/10.33701/jtpm.v1i2.2071	https://doi.org/10.33701/jtpm.v1i2.2071	NOUN
gp-263	115	2	rahayu	rahayu	PROPN
gp-263	115	3	,	,	PUNCT
gp-263	115	4	s.	s.	PROPN
gp-263	115	5	,	,	PUNCT
gp-263	115	6	&	&	CCONJ
gp-263	115	7	prasetyo	prasetyo	NOUN
gp-263	115	8	,	,	PUNCT
gp-263	115	9	a.	a.	NOUN
gp-263	115	10	(	(	PUNCT
gp-263	115	11	2022	2022	NUM
gp-263	115	12	)	)	PUNCT
gp-263	115	13	.	.	PUNCT
gp-263	116	1	organizational	organizational	ADJ
gp-263	116	2	and	and	CCONJ
gp-263	116	3	cultural	cultural	ADJ
gp-263	116	4	factors	factor	NOUN
gp-263	116	5	affecting	affect	VERB
gp-263	116	6	sap	sap	NOUN
gp-263	116	7	implementation	implementation	NOUN
gp-263	116	8	in	in	ADP
gp-263	116	9	local	local	ADJ
gp-263	116	10	government	government	NOUN
gp-263	116	11	:	:	PUNCT
gp-263	116	12	a	a	DET
gp-263	116	13	literature	literature	NOUN
gp-263	116	14	review	review	NOUN
gp-263	116	15	.	.	PUNCT
gp-263	117	1	public	public	ADJ
gp-263	117	2	organization	organization	NOUN
gp-263	117	3	review	review	NOUN
gp-263	117	4	,	,	PUNCT
gp-263	117	5	22(1	22(1	NUM
gp-263	117	6	)	)	PUNCT
gp-263	117	7	,	,	PUNCT
gp-263	117	8	123–140	123–140	NUM
gp-263	117	9	.	.	PUNCT
gp-263	117	10	https://doi.org/10.1007/s11115-021-00544-8	https://doi.org/10.1007/s11115-021-00544-8	NUM
gp-263	118	1	rosana	rosana	PROPN
gp-263	118	2	,	,	PUNCT
gp-263	118	3	l.	l.	PROPN
gp-263	118	4	,	,	PUNCT
gp-263	118	5	&	&	CCONJ
gp-263	118	6	bharata	bharata	PROPN
gp-263	118	7	,	,	PUNCT
gp-263	118	8	r.	r.	PROPN
gp-263	118	9	w.	w.	PROPN
gp-263	118	10	(	(	PUNCT
gp-263	118	11	2023	2023	NUM
gp-263	118	12	)	)	PUNCT
gp-263	118	13	.	.	PUNCT
gp-263	119	1	implementasi	implementasi	PROPN
gp-263	119	2	standar	standar	PROPN
gp-263	119	3	akuntansi	akuntansi	PROPN
gp-263	119	4	pemerintah	pemerintah	VERB
gp-263	119	5	berbasis	berbasis	ADP
gp-263	119	6	akrual	akrual	PROPN
gp-263	119	7	terhadap	terhadap	PROPN
gp-263	119	8	kualitas	kualitas	PROPN
gp-263	119	9	penyajian	penyajian	PROPN
gp-263	119	10	laporan	laporan	VERB
gp-263	119	11	keuangan	keuangan	PROPN
gp-263	119	12	.	.	PUNCT
gp-263	120	1	jurnalku	jurnalku	NOUN
gp-263	120	2	,	,	PUNCT
gp-263	120	3	3(1	3(1	NUM
gp-263	120	4	)	)	PUNCT
gp-263	120	5	,	,	PUNCT
gp-263	120	6	23–26	23–26	NUM
gp-263	120	7	.	.	PUNCT
gp-263	120	8	santoso	santoso	PROPN
gp-263	120	9	,	,	PUNCT
gp-263	120	10	h.	h.	PROPN
gp-263	120	11	,	,	PUNCT
gp-263	120	12	&	&	CCONJ
gp-263	120	13	riyadi	riyadi	PROPN
gp-263	120	14	,	,	PUNCT
gp-263	120	15	s.	s.	PROPN
gp-263	120	16	(	(	PUNCT
gp-263	120	17	2019	2019	NUM
gp-263	120	18	)	)	PUNCT
gp-263	120	19	.	.	PUNCT
gp-263	121	1	financial	financial	ADJ
gp-263	121	2	reporting	reporting	NOUN
gp-263	121	3	quality	quality	NOUN
gp-263	121	4	under	under	ADP
gp-263	121	5	government	government	NOUN
gp-263	121	6	accounting	accounting	NOUN
gp-263	121	7	standards	standard	NOUN
gp-263	121	8	:	:	PUNCT
gp-263	121	9	empirical	empirical	ADJ
gp-263	121	10	evidence	evidence	NOUN
gp-263	121	11	from	from	ADP
gp-263	121	12	indonesia	indonesia	PROPN
gp-263	121	13	.	.	PROPN
gp-263	122	1	journal	journal	PROPN
gp-263	122	2	of	of	ADP
gp-263	122	3	accounting	accounting	NOUN
gp-263	122	4	and	and	CCONJ
gp-263	122	5	organizational	organizational	ADJ
gp-263	122	6	change	change	NOUN
gp-263	122	7	,	,	PUNCT
gp-263	122	8	15(4	15(4	NUM
gp-263	122	9	)	)	PUNCT
gp-263	122	10	,	,	PUNCT
gp-263	122	11	595–612	595–612	NUM
gp-263	122	12	.	.	PUNCT
gp-263	123	1	https://doi.org/10.1108/jaoc-12-2018-0132	https://doi.org/10.1108/jaoc-12-2018-0132	PROPN
gp-263	123	2	https://doi.org/10.1108/jfra-05-2021-0068	https://doi.org/10.1108/jfra-05-2021-0068	VERB
gp-263	123	3	https://doi.org/10.1108/jpbafm-06-2020-0091	https://doi.org/10.1108/jpbafm-06-2020-0091	ADJ
gp-263	123	4	https://doi.org/10.1108/jpbafm-06-2020-0091	https://doi.org/10.1108/jpbafm-06-2020-0091	ADJ
gp-263	123	5	https://doi.org/10.1108/ajar-04-2020-0021	https://doi.org/10.1108/ajar-04-2020-0021	PROPN
gp-263	123	6	https://doi.org/10.1080/01900692.2022.2045917	https://doi.org/10.1080/01900692.2022.2045917	PROPN
gp-263	124	1	https://doi.org/10.1108/jaee-03-2021-0065	https://doi.org/10.1108/jaee-03-2021-0065	PROPN
gp-263	124	2	https://doi.org/10.33701/jtpm.v1i2.2071	https://doi.org/10.33701/jtpm.v1i2.2071	PROPN
gp-263	124	3	https://doi.org/10.1007/s11115-021-00544-8	https://doi.org/10.1007/s11115-021-00544-8	NUM
gp-263	124	4	https://doi.org/10.1108/jaoc-12-2018-0132	https://doi.org/10.1108/jaoc-12-2018-0132	NOUN
gp-263	124	5	literature	literature	NOUN
gp-263	124	6	review	review	NOUN
gp-263	124	7	on	on	ADP
gp-263	124	8	the	the	DET
gp-263	124	9	implementation	implementation	NOUN
gp-263	124	10	of	of	ADP
gp-263	124	11	government	government	NOUN
gp-263	124	12	accounting	accounting	NOUN
gp-263	124	13	standards	standard	NOUN
gp-263	124	14	(	(	PUNCT
gp-263	124	15	sap	sap	PROPN
gp-263	124	16	)	)	PUNCT
gp-263	124	17	in	in	ADP
gp-263	124	18	indonesia	indonesia	PROPN
gp-263	124	19	1585	1585	NUM
gp-263	124	20	saputra	saputra	PROPN
gp-263	124	21	,	,	PUNCT
gp-263	124	22	i.	i.	PROPN
gp-263	124	23	,	,	PUNCT
gp-263	124	24	&	&	CCONJ
gp-263	124	25	wulandari	wulandari	PROPN
gp-263	124	26	,	,	PUNCT
gp-263	124	27	f.	f.	PROPN
gp-263	124	28	(	(	PUNCT
gp-263	124	29	2019	2019	NUM
gp-263	124	30	)	)	PUNCT
gp-263	124	31	.	.	PUNCT
gp-263	125	1	technical	technical	ADJ
gp-263	125	2	and	and	CCONJ
gp-263	125	3	human	human	ADJ
gp-263	125	4	resource	resource	NOUN
gp-263	125	5	challenges	challenge	NOUN
gp-263	125	6	in	in	ADP
gp-263	125	7	accrual	accrual	ADJ
gp-263	125	8	-	-	PUNCT
gp-263	125	9	based	base	VERB
gp-263	125	10	accounting	accounting	NOUN
gp-263	125	11	adoption	adoption	NOUN
gp-263	125	12	in	in	ADP
gp-263	125	13	indonesia	indonesia	PROPN
gp-263	125	14	.	.	PUNCT
gp-263	126	1	international	international	ADJ
gp-263	126	2	journal	journal	PROPN
gp-263	126	3	of	of	ADP
gp-263	126	4	public	public	ADJ
gp-263	126	5	sector	sector	NOUN
gp-263	126	6	performance	performance	NOUN
gp-263	126	7	management	management	NOUN
gp-263	126	8	,	,	PUNCT
gp-263	126	9	5(4	5(4	NUM
gp-263	126	10	)	)	PUNCT
gp-263	126	11	,	,	PUNCT
gp-263	126	12	311–327	311–327	NUM
gp-263	126	13	.	.	PUNCT
gp-263	127	1	https://doi.org/10.1504/ijpspm.2019.105987	https://doi.org/10.1504/ijpspm.2019.105987	PROPN
gp-263	127	2	tarigan	tarigan	VERB
gp-263	127	3	,	,	PUNCT
gp-263	127	4	e.	e.	PROPN
gp-263	127	5	p.	p.	PROPN
gp-263	127	6	a.	a.	PROPN
gp-263	127	7	,	,	PUNCT
gp-263	127	8	&	&	CCONJ
gp-263	127	9	nurtanzila	nurtanzila	PROPN
gp-263	127	10	,	,	PUNCT
gp-263	127	11	l.	l.	PROPN
gp-263	127	12	(	(	PUNCT
gp-263	127	13	2013	2013	NUM
gp-263	127	14	)	)	PUNCT
gp-263	127	15	.	.	PUNCT
gp-263	128	1	standar	standar	PROPN
gp-263	128	2	akuntansi	akuntansi	PROPN
gp-263	128	3	pemerintahan	pemerintahan	PROPN
gp-263	128	4	dalam	dalam	PROPN
gp-263	128	5	mewujudkan	mewujudkan	PROPN
gp-263	128	6	akuntabilitas	akuntabilita	VERB
gp-263	128	7	dan	dan	PROPN
gp-263	128	8	transparansi	transparansi	PROPN
gp-263	128	9	pengelolaan	pengelolaan	PROPN
gp-263	128	10	keuangan	keuangan	PROPN
gp-263	128	11	daerah	daerah	PROPN
gp-263	128	12	.	.	PUNCT
gp-263	129	1	jurnal	jurnal	PROPN
gp-263	129	2	kebijakan	kebijakan	PROPN
gp-263	129	3	dan	dan	PROPN
gp-263	129	4	administrasi	administrasi	PROPN
gp-263	129	5	publik	publik	PROPN
gp-263	129	6	(	(	PUNCT
gp-263	129	7	jkap	jkap	PROPN
gp-263	129	8	)	)	PUNCT
gp-263	129	9	,	,	PUNCT
gp-263	129	10	17(1	17(1	NUM
gp-263	129	11	)	)	PUNCT
gp-263	129	12	,	,	PUNCT
gp-263	129	13	29–34	29–34	NUM
gp-263	129	14	.	.	PUNCT
gp-263	130	1	wijaya	wijaya	PROPN
gp-263	130	2	,	,	PUNCT
gp-263	130	3	m.	m.	NOUN
gp-263	130	4	,	,	PUNCT
gp-263	130	5	hidayat	hidayat	PROPN
gp-263	130	6	,	,	PUNCT
gp-263	130	7	t.	t.	PROPN
gp-263	130	8	,	,	PUNCT
gp-263	130	9	&	&	CCONJ
gp-263	130	10	pranoto	pranoto	PROPN
gp-263	130	11	,	,	PUNCT
gp-263	130	12	e.	e.	PROPN
gp-263	130	13	(	(	PUNCT
gp-263	130	14	2022	2022	NUM
gp-263	130	15	)	)	PUNCT
gp-263	130	16	.	.	PUNCT
gp-263	131	1	the	the	DET
gp-263	131	2	role	role	NOUN
gp-263	131	3	of	of	ADP
gp-263	131	4	sap	sap	PROPN
gp-263	131	5	in	in	ADP
gp-263	131	6	enhancing	enhance	VERB
gp-263	131	7	transparency	transparency	NOUN
gp-263	131	8	and	and	CCONJ
gp-263	131	9	accountability	accountability	NOUN
gp-263	131	10	in	in	ADP
gp-263	131	11	indonesian	indonesian	ADJ
gp-263	131	12	local	local	ADJ
gp-263	131	13	governments	government	NOUN
gp-263	131	14	.	.	PUNCT
gp-263	132	1	public	public	ADJ
gp-263	132	2	money	money	NOUN
gp-263	132	3	&	&	CCONJ
gp-263	132	4	management	management	NOUN
gp-263	132	5	,	,	PUNCT
gp-263	132	6	42(6	42(6	NOUN
gp-263	132	7	)	)	PUNCT
gp-263	132	8	,	,	PUNCT
gp-263	132	9	455	455	NUM
gp-263	132	10	–	–	PUNCT
gp-263	132	11	464	464	NUM
gp-263	132	12	.	.	PUNCT
gp-263	133	1	https://doi.org/10.1080/09540962.2022.2078765	https://doi.org/10.1080/09540962.2022.2078765	PROPN
gp-263	133	2	copyright	copyright	NOUN
gp-263	133	3	holders	holder	NOUN
gp-263	133	4	:	:	PUNCT
gp-263	134	1	dana	dana	PROPN
gp-263	134	2	irfana	irfana	PROPN
gp-263	134	3	(	(	PUNCT
gp-263	134	4	2025	2025	NUM
gp-263	134	5	)	)	PUNCT
gp-263	134	6	first	first	ADJ
gp-263	134	7	publication	publication	NOUN
gp-263	134	8	right	right	NOUN
gp-263	134	9	:	:	PUNCT
gp-263	134	10	ajemb	ajemb	PROPN
gp-263	134	11	–	–	PUNCT
gp-263	134	12	american	american	ADJ
gp-263	134	13	journal	journal	PROPN
gp-263	134	14	of	of	ADP
gp-263	134	15	economic	economic	ADJ
gp-263	134	16	and	and	CCONJ
gp-263	134	17	management	management	NOUN
gp-263	134	18	business	business	NOUN
gp-263	134	19	https://doi.org/10.1504/ijpspm.2019.105987	https://doi.org/10.1504/ijpspm.2019.105987	PROPN
gp-263	134	20	https://doi.org/10.1080/09540962.2022.2078765	https://doi.org/10.1080/09540962.2022.2078765	PROPN