id	sid	tid	token	lemma	pos
gp-267	1	1	820	820	NUM
gp-267	1	2	american	american	ADJ
gp-267	1	3	journal	journal	PROPN
gp-267	1	4	of	of	ADP
gp-267	1	5	economic	economic	ADJ
gp-267	1	6	and	and	CCONJ
gp-267	1	7	management	management	NOUN
gp-267	1	8	business	business	NOUN
gp-267	1	9	e	e	NOUN
gp-267	1	10	-	-	NOUN
gp-267	1	11	issn	issn	ADJ
gp-267	1	12	:	:	PUNCT
gp-267	1	13	2835	2835	NUM
gp-267	1	14	-	-	SYM
gp-267	1	15	5199	5199	NUM
gp-267	1	16	vol	vol	NOUN
gp-267	1	17	.	.	PROPN
gp-267	1	18	4	4	NUM
gp-267	1	19	no	no	NOUN
gp-267	1	20	.	.	NOUN
gp-267	2	1	6	6	NUM
gp-267	2	2	june	june	PROPN
gp-267	2	3	2025	2025	NUM
gp-267	2	4	analysis	analysis	NOUN
gp-267	2	5	of	of	ADP
gp-267	2	6	internal	internal	ADJ
gp-267	2	7	control	control	NOUN
gp-267	2	8	system	system	NOUN
gp-267	2	9	of	of	ADP
gp-267	2	10	receivables	receivables	NOUN
gp-267	2	11	at	at	ADP
gp-267	2	12	the	the	DET
gp-267	2	13	international	international	ADJ
gp-267	2	14	school	school	NOUN
gp-267	2	15	foundation	foundation	PROPN
gp-267	2	16	in	in	ADP
gp-267	2	17	bali	bali	PROPN
gp-267	2	18	indonesia	indonesia	PROPN
gp-267	2	19	ida	ida	PROPN
gp-267	2	20	bagus	bagus	PROPN
gp-267	2	21	gede	gede	PROPN
gp-267	2	22	udiyana1	udiyana1	PROPN
gp-267	2	23	,	,	PUNCT
gp-267	2	24	ida	ida	PROPN
gp-267	2	25	bagus	bagus	PROPN
gp-267	2	26	udayana	udayana	PROPN
gp-267	2	27	putra2	putra2	PROPN
gp-267	2	28	,	,	PUNCT
gp-267	2	29	ni	ni	PROPN
gp-267	2	30	komang	komang	PROPN
gp-267	2	31	supadmi3	supadmi3	PROPN
gp-267	2	32	,	,	PUNCT
gp-267	2	33	ni	ni	PROPN
gp-267	2	34	nyoman	nyoman	PROPN
gp-267	2	35	seri	seri	PROPN
gp-267	2	36	astini4	astini4	PROPN
gp-267	2	37	,	,	PUNCT
gp-267	2	38	ida	ida	PROPN
gp-267	2	39	bagus	bagus	PROPN
gp-267	2	40	prima	prima	PROPN
gp-267	2	41	widyanta5	widyanta5	PROPN
gp-267	2	42	,	,	PUNCT
gp-267	2	43	ida	ida	PROPN
gp-267	2	44	ayu	ayu	PROPN
gp-267	2	45	manik	manik	PROPN
gp-267	2	46	dyah	dyah	PROPN
gp-267	2	47	savitri6	savitri6	PROPN
gp-267	2	48	universitas	universita	VERB
gp-267	2	49	mahasraswati	mahasraswati	PROPN
gp-267	2	50	denpasar	denpasar	PROPN
gp-267	2	51	,	,	PUNCT
gp-267	2	52	indonesia1,2	indonesia1,2	PROPN
gp-267	2	53	sekolah	sekolah	PROPN
gp-267	2	54	tinggi	tinggi	PROPN
gp-267	2	55	ilmu	ilmu	PROPN
gp-267	2	56	manajemen	manajeman	NOUN
gp-267	2	57	indonesia	indonesia	PROPN
gp-267	2	58	handayani	handayani	PROPN
gp-267	2	59	denpasar	denpasar	PROPN
gp-267	2	60	,	,	PUNCT
gp-267	2	61	indonesia3,4,6	indonesia3,4,6	NOUN
gp-267	2	62	politeknik	politeknik	PROPN
gp-267	2	63	mitra	mitra	PROPN
gp-267	2	64	global	global	PROPN
gp-267	2	65	,	,	PUNCT
gp-267	2	66	indonesia5	indonesia5	NOUN
gp-267	2	67	email	email	NOUN
gp-267	2	68	:	:	PUNCT
gp-267	2	69	udiyanaidabagus63@gmail.com	udiyanaidabagus63@gmail.com	PROPN
gp-267	2	70	,	,	PUNCT
gp-267	2	71	udayana10@gmail.com	udayana10@gmail.com	PROPN
gp-267	2	72	,	,	PUNCT
gp-267	2	73	komangsupadmi15@gmail.com	komangsupadmi15@gmail.com	PROPN
gp-267	2	74	,	,	PUNCT
gp-267	2	75	seriastini70@gmail.com	seriastini70@gmail.com	PROPN
gp-267	2	76	,	,	PUNCT
gp-267	2	77	idabagusprima@gmail.com	idabagusprima@gmail.com	PROPN
gp-267	2	78	,	,	PUNCT
gp-267	2	79	dayumanik@stimihandayani.ac.id	dayumanik@stimihandayani.ac.id	NOUN
gp-267	2	80	abstract	abstract	ADJ
gp-267	2	81	this	this	DET
gp-267	2	82	study	study	NOUN
gp-267	2	83	aims	aim	VERB
gp-267	2	84	,	,	PUNCT
gp-267	2	85	first	first	ADV
gp-267	2	86	,	,	PUNCT
gp-267	2	87	to	to	PART
gp-267	2	88	determine	determine	VERB
gp-267	2	89	and	and	CCONJ
gp-267	2	90	analyze	analyze	VERB
gp-267	2	91	the	the	DET
gp-267	2	92	internal	internal	ADJ
gp-267	2	93	control	control	NOUN
gp-267	2	94	system	system	NOUN
gp-267	2	95	of	of	ADP
gp-267	2	96	receivables	receivables	NOUN
gp-267	2	97	at	at	ADP
gp-267	2	98	the	the	DET
gp-267	2	99	stella	stella	PROPN
gp-267	2	100	mundi	mundi	PROPN
gp-267	2	101	indonesia	indonesia	PROPN
gp-267	2	102	foundation	foundation	PROPN
gp-267	2	103	.	.	PUNCT
gp-267	3	1	second	second	ADJ
gp-267	3	2	,	,	PUNCT
gp-267	3	3	it	it	PRON
gp-267	3	4	seeks	seek	VERB
gp-267	3	5	to	to	PART
gp-267	3	6	identify	identify	VERB
gp-267	3	7	and	and	CCONJ
gp-267	3	8	analyze	analyze	VERB
gp-267	3	9	the	the	DET
gp-267	3	10	factors	factor	NOUN
gp-267	3	11	that	that	PRON
gp-267	3	12	contribute	contribute	VERB
gp-267	3	13	to	to	ADP
gp-267	3	14	the	the	DET
gp-267	3	15	success	success	NOUN
gp-267	3	16	of	of	ADP
gp-267	3	17	controlling	control	VERB
gp-267	3	18	receivables	receivables	NOUN
gp-267	3	19	.	.	PUNCT
gp-267	4	1	the	the	DET
gp-267	4	2	type	type	NOUN
gp-267	4	3	of	of	ADP
gp-267	4	4	research	research	NOUN
gp-267	4	5	employed	employ	VERB
gp-267	4	6	is	be	AUX
gp-267	4	7	descriptive	descriptive	ADJ
gp-267	4	8	research	research	NOUN
gp-267	4	9	with	with	ADP
gp-267	4	10	a	a	DET
gp-267	4	11	qualitative	qualitative	ADJ
gp-267	4	12	approach	approach	NOUN
gp-267	4	13	.	.	PUNCT
gp-267	5	1	the	the	DET
gp-267	5	2	objects	object	NOUN
gp-267	5	3	of	of	ADP
gp-267	5	4	the	the	DET
gp-267	5	5	study	study	NOUN
gp-267	5	6	consist	consist	NOUN
gp-267	5	7	of	of	ADP
gp-267	5	8	receivables	receivables	NOUN
gp-267	5	9	variables	variable	NOUN
gp-267	5	10	and	and	CCONJ
gp-267	5	11	internal	internal	ADJ
gp-267	5	12	control	control	NOUN
gp-267	5	13	systems	system	NOUN
gp-267	5	14	,	,	PUNCT
gp-267	5	15	utilizing	utilize	VERB
gp-267	5	16	the	the	DET
gp-267	5	17	coso	coso	NOUN
gp-267	5	18	(	(	PUNCT
gp-267	5	19	committee	committee	NOUN
gp-267	5	20	of	of	ADP
gp-267	5	21	sponsoring	sponsor	VERB
gp-267	5	22	organizations	organization	NOUN
gp-267	5	23	)	)	PUNCT
gp-267	5	24	framework	framework	NOUN
gp-267	5	25	.	.	PUNCT
gp-267	6	1	the	the	DET
gp-267	6	2	subjects	subject	NOUN
gp-267	6	3	in	in	ADP
gp-267	6	4	this	this	DET
gp-267	6	5	study	study	NOUN
gp-267	6	6	include	include	VERB
gp-267	6	7	the	the	DET
gp-267	6	8	stella	stella	PROPN
gp-267	6	9	mundi	mundi	PROPN
gp-267	6	10	indonesia	indonesia	PROPN
gp-267	6	11	foundation	foundation	PROPN
gp-267	6	12	,	,	PUNCT
gp-267	6	13	the	the	DET
gp-267	6	14	head	head	NOUN
gp-267	6	15	of	of	ADP
gp-267	6	16	general	general	ADJ
gp-267	6	17	administration	administration	NOUN
gp-267	6	18	,	,	PUNCT
gp-267	6	19	and	and	CCONJ
gp-267	6	20	all	all	DET
gp-267	6	21	staff	staff	NOUN
gp-267	6	22	members	member	NOUN
gp-267	6	23	of	of	ADP
gp-267	6	24	the	the	DET
gp-267	6	25	finance	finance	NOUN
gp-267	6	26	unit	unit	NOUN
gp-267	6	27	as	as	ADP
gp-267	6	28	sources	source	NOUN
gp-267	6	29	of	of	ADP
gp-267	6	30	information	information	NOUN
gp-267	6	31	.	.	PUNCT
gp-267	7	1	data	datum	NOUN
gp-267	7	2	collection	collection	NOUN
gp-267	7	3	techniques	technique	NOUN
gp-267	7	4	used	use	VERB
gp-267	7	5	were	be	AUX
gp-267	7	6	interviews	interview	NOUN
gp-267	7	7	,	,	PUNCT
gp-267	7	8	documentation	documentation	NOUN
gp-267	7	9	,	,	PUNCT
gp-267	7	10	and	and	CCONJ
gp-267	7	11	observation	observation	NOUN
gp-267	7	12	.	.	PUNCT
gp-267	8	1	the	the	DET
gp-267	8	2	data	datum	NOUN
gp-267	8	3	analysis	analysis	NOUN
gp-267	8	4	technique	technique	NOUN
gp-267	8	5	applied	apply	VERB
gp-267	8	6	was	be	AUX
gp-267	8	7	qualitative	qualitative	ADJ
gp-267	8	8	data	datum	NOUN
gp-267	8	9	analysis	analysis	NOUN
gp-267	8	10	following	follow	VERB
gp-267	8	11	the	the	DET
gp-267	8	12	miles	mile	NOUN
gp-267	8	13	and	and	CCONJ
gp-267	8	14	huberman	huberman	PROPN
gp-267	8	15	model	model	PROPN
gp-267	8	16	.	.	PUNCT
gp-267	9	1	the	the	DET
gp-267	9	2	results	result	NOUN
gp-267	9	3	of	of	ADP
gp-267	9	4	the	the	DET
gp-267	9	5	study	study	NOUN
gp-267	9	6	showed	show	VERB
gp-267	9	7	that	that	SCONJ
gp-267	9	8	(	(	PUNCT
gp-267	9	9	1	1	X
gp-267	9	10	)	)	PUNCT
gp-267	9	11	the	the	DET
gp-267	9	12	internal	internal	ADJ
gp-267	9	13	control	control	NOUN
gp-267	9	14	system	system	NOUN
gp-267	9	15	of	of	ADP
gp-267	9	16	receivables	receivables	NOUN
gp-267	9	17	at	at	ADP
gp-267	9	18	the	the	DET
gp-267	9	19	stella	stella	PROPN
gp-267	9	20	mundi	mundi	PROPN
gp-267	9	21	indonesia	indonesia	PROPN
gp-267	9	22	foundation	foundation	PROPN
gp-267	9	23	has	have	AUX
gp-267	9	24	been	be	AUX
gp-267	9	25	operating	operate	VERB
gp-267	9	26	effectively	effectively	ADV
gp-267	9	27	.	.	PUNCT
gp-267	10	1	this	this	PRON
gp-267	10	2	is	be	AUX
gp-267	10	3	evidenced	evidence	VERB
gp-267	10	4	by	by	ADP
gp-267	10	5	the	the	DET
gp-267	10	6	implementation	implementation	NOUN
gp-267	10	7	of	of	ADP
gp-267	10	8	the	the	DET
gp-267	10	9	five	five	NUM
gp-267	10	10	components	component	NOUN
gp-267	10	11	of	of	ADP
gp-267	10	12	the	the	DET
gp-267	10	13	internal	internal	ADJ
gp-267	10	14	control	control	NOUN
gp-267	10	15	system	system	NOUN
gp-267	10	16	,	,	PUNCT
gp-267	10	17	namely	namely	ADV
gp-267	10	18	control	control	NOUN
gp-267	10	19	environment	environment	NOUN
gp-267	10	20	,	,	PUNCT
gp-267	10	21	risk	risk	NOUN
gp-267	10	22	assessment	assessment	NOUN
gp-267	10	23	,	,	PUNCT
gp-267	10	24	control	control	NOUN
gp-267	10	25	activities	activity	NOUN
gp-267	10	26	,	,	PUNCT
gp-267	10	27	information	information	NOUN
gp-267	10	28	and	and	CCONJ
gp-267	10	29	communication	communication	NOUN
gp-267	10	30	,	,	PUNCT
gp-267	10	31	and	and	CCONJ
gp-267	10	32	monitoring	monitoring	NOUN
gp-267	10	33	,	,	PUNCT
gp-267	10	34	all	all	PRON
gp-267	10	35	of	of	ADP
gp-267	10	36	which	which	PRON
gp-267	10	37	are	be	AUX
gp-267	10	38	functioning	function	VERB
gp-267	10	39	well	well	ADV
gp-267	10	40	,	,	PUNCT
gp-267	10	41	thereby	thereby	ADV
gp-267	10	42	minimizing	minimize	VERB
gp-267	10	43	the	the	DET
gp-267	10	44	risk	risk	NOUN
gp-267	10	45	of	of	ADP
gp-267	10	46	uncollectible	uncollectible	ADJ
gp-267	10	47	receivables	receivables	NOUN
gp-267	10	48	.	.	PUNCT
gp-267	11	1	(	(	PUNCT
gp-267	11	2	2	2	X
gp-267	11	3	)	)	PUNCT
gp-267	11	4	the	the	DET
gp-267	11	5	factors	factor	NOUN
gp-267	11	6	influencing	influence	VERB
gp-267	11	7	success	success	NOUN
gp-267	11	8	in	in	ADP
gp-267	11	9	controlling	control	VERB
gp-267	11	10	receivables	receivables	NOUN
gp-267	11	11	are	be	AUX
gp-267	11	12	as	as	SCONJ
gp-267	11	13	follows	follow	VERB
gp-267	11	14	:	:	PUNCT
gp-267	11	15	first	first	ADV
gp-267	11	16	,	,	PUNCT
gp-267	11	17	the	the	DET
gp-267	11	18	receivables	receivables	NOUN
gp-267	11	19	management	management	NOUN
gp-267	11	20	control	control	NOUN
gp-267	11	21	system	system	NOUN
gp-267	11	22	operates	operate	VERB
gp-267	11	23	effectively	effectively	ADV
gp-267	11	24	and	and	CCONJ
gp-267	11	25	efficiently	efficiently	ADV
gp-267	11	26	;	;	PUNCT
gp-267	11	27	second	second	ADJ
gp-267	11	28	,	,	PUNCT
gp-267	11	29	support	support	NOUN
gp-267	11	30	from	from	ADP
gp-267	11	31	the	the	DET
gp-267	11	32	management	management	NOUN
gp-267	11	33	information	information	NOUN
gp-267	11	34	system	system	NOUN
gp-267	11	35	;	;	PUNCT
gp-267	11	36	third	third	ADJ
gp-267	11	37	,	,	PUNCT
gp-267	11	38	competent	competent	ADJ
gp-267	11	39	human	human	ADJ
gp-267	11	40	resources	resource	NOUN
gp-267	11	41	with	with	ADP
gp-267	11	42	high	high	ADJ
gp-267	11	43	commitment	commitment	NOUN
gp-267	11	44	;	;	PUNCT
gp-267	11	45	fourth	fourth	X
gp-267	11	46	,	,	PUNCT
gp-267	11	47	characteristics	characteristic	NOUN
gp-267	11	48	of	of	ADP
gp-267	11	49	the	the	DET
gp-267	11	50	students	student	NOUN
gp-267	11	51	'	'	PART
gp-267	11	52	parents	parent	NOUN
gp-267	11	53	;	;	PUNCT
gp-267	11	54	and	and	CCONJ
gp-267	11	55	fifth	fifth	ADJ
gp-267	11	56	,	,	PUNCT
gp-267	11	57	an	an	DET
gp-267	11	58	accounting	accounting	NOUN
gp-267	11	59	system	system	NOUN
gp-267	11	60	and	and	CCONJ
gp-267	11	61	standard	standard	ADJ
gp-267	11	62	operating	operating	NOUN
gp-267	11	63	procedures	procedure	NOUN
gp-267	11	64	that	that	PRON
gp-267	11	65	are	be	AUX
gp-267	11	66	appropriate	appropriate	ADJ
gp-267	11	67	,	,	PUNCT
gp-267	11	68	accurate	accurate	ADJ
gp-267	11	69	,	,	PUNCT
gp-267	11	70	and	and	CCONJ
gp-267	11	71	effective	effective	ADJ
gp-267	11	72	.	.	PUNCT
gp-267	12	1	keywords	keyword	NOUN
gp-267	12	2	:	:	PUNCT
gp-267	12	3	internal	internal	ADJ
gp-267	12	4	control	control	NOUN
gp-267	12	5	system	system	NOUN
gp-267	12	6	;	;	PUNCT
gp-267	12	7	receivables	receivables	NOUN
gp-267	12	8	;	;	PUNCT
gp-267	12	9	coso	coso	NOUN
gp-267	12	10	;	;	PUNCT
gp-267	12	11	international	international	ADJ
gp-267	12	12	school	school	NOUN
gp-267	12	13	foundation	foundation	PROPN
gp-267	12	14	introduction	introduction	NOUN
gp-267	12	15	bali	bali	PROPN
gp-267	12	16	,	,	PUNCT
gp-267	12	17	as	as	ADP
gp-267	12	18	a	a	DET
gp-267	12	19	major	major	ADJ
gp-267	12	20	destination	destination	NOUN
gp-267	12	21	in	in	ADP
gp-267	12	22	indonesia	indonesia	PROPN
gp-267	12	23	,	,	PUNCT
gp-267	12	24	already	already	ADV
gp-267	12	25	possesses	possess	VERB
gp-267	12	26	strong	strong	ADJ
gp-267	12	27	branding	branding	NOUN
gp-267	12	28	in	in	ADP
gp-267	12	29	international	international	ADJ
gp-267	12	30	tourism	tourism	NOUN
gp-267	12	31	.	.	PUNCT
gp-267	13	1	supported	support	VERB
gp-267	13	2	by	by	ADP
gp-267	13	3	adequate	adequate	ADJ
gp-267	13	4	infrastructure	infrastructure	NOUN
gp-267	13	5	,	,	PUNCT
gp-267	13	6	a	a	DET
gp-267	13	7	natural	natural	ADJ
gp-267	13	8	environment	environment	NOUN
gp-267	13	9	,	,	PUNCT
gp-267	13	10	and	and	CCONJ
gp-267	13	11	the	the	DET
gp-267	13	12	culture	culture	NOUN
gp-267	13	13	of	of	ADP
gp-267	13	14	the	the	DET
gp-267	13	15	balinese	balinese	ADJ
gp-267	13	16	people	people	NOUN
gp-267	13	17	,	,	PUNCT
gp-267	13	18	it	it	PRON
gp-267	13	19	is	be	AUX
gp-267	13	20	a	a	DET
gp-267	13	21	favorite	favorite	ADJ
gp-267	13	22	vacation	vacation	NOUN
gp-267	13	23	spot	spot	NOUN
gp-267	13	24	and	and	CCONJ
gp-267	13	25	a	a	DET
gp-267	13	26	comfortable	comfortable	ADJ
gp-267	13	27	,	,	PUNCT
gp-267	13	28	peaceful	peaceful	ADJ
gp-267	13	29	place	place	NOUN
gp-267	13	30	for	for	ADP
gp-267	13	31	foreigners	foreigner	NOUN
gp-267	13	32	working	work	VERB
gp-267	13	33	in	in	ADP
gp-267	13	34	indonesia	indonesia	PROPN
gp-267	13	35	(	(	PUNCT
gp-267	13	36	diyah	diyah	PROPN
gp-267	13	37	sri	sri	PROPN
gp-267	13	38	widari	widari	PROPN
gp-267	13	39	&	&	CCONJ
gp-267	13	40	prasiasa	prasiasa	PROPN
gp-267	13	41	,	,	PUNCT
gp-267	13	42	2022	2022	NUM
gp-267	13	43	;	;	PUNCT
gp-267	13	44	iskandar	iskandar	PROPN
gp-267	13	45	et	et	PROPN
gp-267	13	46	al	al	PROPN
gp-267	13	47	.	.	PROPN
gp-267	13	48	,	,	PUNCT
gp-267	13	49	2022	2022	NUM
gp-267	13	50	;	;	PUNCT
gp-267	13	51	liestiandre	liestiandre	NOUN
gp-267	13	52	,	,	PUNCT
gp-267	13	53	2021	2021	NUM
gp-267	13	54	;	;	PUNCT
gp-267	13	55	utama	utama	PROPN
gp-267	13	56	&	&	CCONJ
gp-267	13	57	giantari	giantari	PROPN
gp-267	13	58	,	,	PUNCT
gp-267	13	59	2020	2020	NUM
gp-267	13	60	;	;	PUNCT
gp-267	13	61	wulandani	wulandani	NOUN
gp-267	13	62	,	,	PUNCT
gp-267	13	63	2022	2022	NUM
gp-267	13	64	)	)	PUNCT
gp-267	13	65	.	.	PUNCT
gp-267	14	1	this	this	PRON
gp-267	14	2	is	be	AUX
gp-267	14	3	further	far	ADV
gp-267	14	4	reinforced	reinforce	VERB
gp-267	14	5	by	by	ADP
gp-267	14	6	sufficient	sufficient	ADJ
gp-267	14	7	infrastructure	infrastructure	NOUN
gp-267	14	8	,	,	PUNCT
gp-267	14	9	security	security	NOUN
gp-267	14	10	,	,	PUNCT
gp-267	14	11	and	and	CCONJ
gp-267	14	12	health	health	NOUN
gp-267	14	13	services	service	NOUN
gp-267	14	14	,	,	PUNCT
gp-267	14	15	including	include	VERB
gp-267	14	16	international	international	ADJ
gp-267	14	17	hospitals	hospital	NOUN
gp-267	14	18	,	,	PUNCT
gp-267	14	19	making	make	VERB
gp-267	14	20	bali	bali	VERB
gp-267	14	21	an	an	DET
gp-267	14	22	attractive	attractive	ADJ
gp-267	14	23	place	place	NOUN
gp-267	14	24	for	for	SCONJ
gp-267	14	25	expatriates	expatriate	NOUN
gp-267	14	26	and	and	CCONJ
gp-267	14	27	their	their	PRON
gp-267	14	28	families	family	NOUN
gp-267	14	29	to	to	PART
gp-267	14	30	reside	reside	VERB
gp-267	14	31	.	.	PUNCT
gp-267	15	1	american	american	PROPN
gp-267	15	2	journal	journal	PROPN
gp-267	15	3	of	of	ADP
gp-267	15	4	economic	economic	ADJ
gp-267	15	5	and	and	CCONJ
gp-267	15	6	management	management	NOUN
gp-267	15	7	business	business	NOUN
gp-267	15	8	vol	vol	NOUN
gp-267	15	9	.	.	PUNCT
gp-267	16	1	4no	4no	NOUN
gp-267	16	2	.	.	PUNCT
gp-267	17	1	6	6	NUM
gp-267	17	2	june	june	PROPN
gp-267	17	3	2025	2025	NUM
gp-267	17	4	821	821	NUM
gp-267	17	5	international	international	ADJ
gp-267	17	6	schools	school	NOUN
gp-267	17	7	play	play	VERB
gp-267	17	8	a	a	DET
gp-267	17	9	strategic	strategic	ADJ
gp-267	17	10	role	role	NOUN
gp-267	17	11	in	in	ADP
gp-267	17	12	meeting	meet	VERB
gp-267	17	13	the	the	DET
gp-267	17	14	educational	educational	ADJ
gp-267	17	15	needs	need	NOUN
gp-267	17	16	of	of	ADP
gp-267	17	17	elementarylevel	elementarylevel	ADJ
gp-267	17	18	children	child	NOUN
gp-267	17	19	of	of	ADP
gp-267	17	20	foreigners	foreigner	NOUN
gp-267	17	21	working	work	VERB
gp-267	17	22	in	in	ADP
gp-267	17	23	indonesia	indonesia	PROPN
gp-267	17	24	.	.	PUNCT
gp-267	18	1	the	the	DET
gp-267	18	2	balinese	balinese	ADJ
gp-267	18	3	people	people	NOUN
gp-267	18	4	also	also	ADV
gp-267	18	5	have	have	VERB
gp-267	18	6	a	a	DET
gp-267	18	7	strong	strong	ADJ
gp-267	18	8	tradition	tradition	NOUN
gp-267	18	9	of	of	ADP
gp-267	18	10	instilling	instill	VERB
gp-267	18	11	cultural	cultural	ADJ
gp-267	18	12	values	value	NOUN
gp-267	18	13	such	such	ADJ
gp-267	18	14	as	as	ADP
gp-267	18	15	honesty	honesty	NOUN
gp-267	18	16	,	,	PUNCT
gp-267	18	17	compassion	compassion	NOUN
gp-267	18	18	,	,	PUNCT
gp-267	18	19	hard	hard	ADJ
gp-267	18	20	work	work	NOUN
gp-267	18	21	,	,	PUNCT
gp-267	18	22	discipline	discipline	NOUN
gp-267	18	23	,	,	PUNCT
gp-267	18	24	and	and	CCONJ
gp-267	18	25	creative	creative	ADJ
gp-267	18	26	and	and	CCONJ
gp-267	18	27	innovative	innovative	ADJ
gp-267	18	28	thinking	thinking	NOUN
gp-267	18	29	(	(	PUNCT
gp-267	18	30	bunnell	bunnell	PROPN
gp-267	18	31	&	&	CCONJ
gp-267	18	32	poole	poole	PROPN
gp-267	18	33	,	,	PUNCT
gp-267	18	34	2023	2023	NUM
gp-267	18	35	;	;	PUNCT
gp-267	18	36	elerian	elerian	PROPN
gp-267	18	37	&	&	CCONJ
gp-267	18	38	solomou	solomou	NOUN
gp-267	18	39	,	,	PUNCT
gp-267	18	40	2023	2023	NUM
gp-267	18	41	;	;	PUNCT
gp-267	18	42	gardner	gardner	NOUN
gp-267	18	43	-	-	PUNCT
gp-267	18	44	mctaggart	mctaggart	NOUN
gp-267	18	45	,	,	PUNCT
gp-267	18	46	2018	2018	NUM
gp-267	18	47	;	;	PUNCT
gp-267	18	48	gibson	gibson	PROPN
gp-267	18	49	&	&	CCONJ
gp-267	18	50	bailey	bailey	PROPN
gp-267	18	51	,	,	PUNCT
gp-267	18	52	2023	2023	NUM
gp-267	18	53	;	;	PUNCT
gp-267	18	54	pearce	pearce	PROPN
gp-267	18	55	,	,	PUNCT
gp-267	18	56	2023	2023	NUM
gp-267	18	57	)	)	PUNCT
gp-267	18	58	.	.	PUNCT
gp-267	19	1	these	these	DET
gp-267	19	2	values	value	NOUN
gp-267	19	3	contribute	contribute	VERB
gp-267	19	4	to	to	ADP
gp-267	19	5	increasing	increase	VERB
gp-267	19	6	competitiveness	competitiveness	NOUN
gp-267	19	7	and	and	CCONJ
gp-267	19	8	support	support	VERB
gp-267	19	9	the	the	DET
gp-267	19	10	goal	goal	NOUN
gp-267	19	11	for	for	ADP
gp-267	19	12	indonesian	indonesian	ADJ
gp-267	19	13	human	human	ADJ
gp-267	19	14	resources	resource	NOUN
gp-267	19	15	to	to	PART
gp-267	19	16	reach	reach	VERB
gp-267	19	17	developed	develop	VERB
gp-267	19	18	country	country	NOUN
gp-267	19	19	status	status	NOUN
gp-267	19	20	by	by	ADP
gp-267	19	21	2045	2045	NUM
gp-267	19	22	.	.	PUNCT
gp-267	20	1	the	the	DET
gp-267	20	2	main	main	ADJ
gp-267	20	3	and	and	CCONJ
gp-267	20	4	dominant	dominant	ADJ
gp-267	20	5	source	source	NOUN
gp-267	20	6	of	of	ADP
gp-267	20	7	income	income	NOUN
gp-267	20	8	for	for	ADP
gp-267	20	9	international	international	ADJ
gp-267	20	10	schools	school	NOUN
gp-267	20	11	comes	come	VERB
gp-267	20	12	from	from	ADP
gp-267	20	13	student	student	NOUN
gp-267	20	14	tuition	tuition	NOUN
gp-267	20	15	payments	payment	NOUN
gp-267	20	16	.	.	PUNCT
gp-267	21	1	the	the	DET
gp-267	21	2	financial	financial	ADJ
gp-267	21	3	management	management	NOUN
gp-267	21	4	of	of	ADP
gp-267	21	5	international	international	PROPN
gp-267	21	6	elementary	elementary	PROPN
gp-267	21	7	schools	school	NOUN
gp-267	21	8	in	in	ADP
gp-267	21	9	bali	bali	PROPN
gp-267	21	10	has	have	VERB
gp-267	21	11	unique	unique	ADJ
gp-267	21	12	characteristics	characteristic	NOUN
gp-267	21	13	,	,	PUNCT
gp-267	21	14	particularly	particularly	ADV
gp-267	21	15	in	in	ADP
gp-267	21	16	terms	term	NOUN
gp-267	21	17	of	of	ADP
gp-267	21	18	high	high	ADJ
gp-267	21	19	operating	operating	NOUN
gp-267	21	20	leverage	leverage	NOUN
gp-267	21	21	(	(	PUNCT
gp-267	21	22	iswandira	iswandira	NOUN
gp-267	21	23	et	et	PROPN
gp-267	21	24	al	al	PROPN
gp-267	21	25	.	.	PROPN
gp-267	21	26	,	,	PUNCT
gp-267	21	27	2015	2015	NUM
gp-267	21	28	;	;	PUNCT
gp-267	21	29	kadim	kadim	PROPN
gp-267	21	30	&	&	CCONJ
gp-267	21	31	sunardi	sunardi	PROPN
gp-267	21	32	,	,	PUNCT
gp-267	21	33	2020	2020	NUM
gp-267	21	34	;	;	PUNCT
gp-267	21	35	rani	rani	PROPN
gp-267	21	36	anggraini	anggraini	NOUN
gp-267	21	37	et	et	PROPN
gp-267	21	38	al	al	PROPN
gp-267	21	39	.	.	PROPN
gp-267	21	40	,	,	PUNCT
gp-267	21	41	2023	2023	NUM
gp-267	21	42	;	;	PUNCT
gp-267	21	43	susanti	susanti	X
gp-267	21	44	et	et	PROPN
gp-267	21	45	al	al	PROPN
gp-267	21	46	.	.	PROPN
gp-267	21	47	,	,	PUNCT
gp-267	21	48	2020	2020	NUM
gp-267	21	49	;	;	PUNCT
gp-267	21	50	udiyana	udiyana	PRON
gp-267	21	51	et	et	PROPN
gp-267	21	52	al	al	PROPN
gp-267	21	53	.	.	PROPN
gp-267	21	54	,	,	PUNCT
gp-267	21	55	2015	2015	NUM
gp-267	21	56	)	)	PUNCT
gp-267	21	57	.	.	PUNCT
gp-267	22	1	this	this	DET
gp-267	22	2	results	result	NOUN
gp-267	22	3	in	in	ADP
gp-267	22	4	significant	significant	ADJ
gp-267	22	5	risk	risk	NOUN
gp-267	22	6	,	,	PUNCT
gp-267	22	7	as	as	SCONJ
gp-267	22	8	fluctuations	fluctuation	NOUN
gp-267	22	9	in	in	ADP
gp-267	22	10	income	income	NOUN
gp-267	22	11	directly	directly	ADV
gp-267	22	12	impact	impact	VERB
gp-267	22	13	the	the	DET
gp-267	22	14	school	school	NOUN
gp-267	22	15	’s	’s	PART
gp-267	22	16	operating	operating	NOUN
gp-267	22	17	profit	profit	NOUN
gp-267	22	18	.	.	PUNCT
gp-267	23	1	an	an	DET
gp-267	23	2	increase	increase	NOUN
gp-267	23	3	in	in	ADP
gp-267	23	4	student	student	NOUN
gp-267	23	5	numbers	number	NOUN
gp-267	23	6	leads	lead	VERB
gp-267	23	7	to	to	ADP
gp-267	23	8	higher	high	ADJ
gp-267	23	9	operating	operating	NOUN
gp-267	23	10	profits	profit	NOUN
gp-267	23	11	,	,	PUNCT
gp-267	23	12	while	while	SCONJ
gp-267	23	13	a	a	DET
gp-267	23	14	decrease	decrease	NOUN
gp-267	23	15	results	result	VERB
gp-267	23	16	in	in	ADP
gp-267	23	17	a	a	DET
gp-267	23	18	proportionally	proportionally	ADV
gp-267	23	19	larger	large	ADJ
gp-267	23	20	decline	decline	NOUN
gp-267	23	21	in	in	ADP
gp-267	23	22	operating	operating	NOUN
gp-267	23	23	profit	profit	NOUN
gp-267	23	24	compared	compare	VERB
gp-267	23	25	to	to	ADP
gp-267	23	26	the	the	DET
gp-267	23	27	decrease	decrease	NOUN
gp-267	23	28	in	in	ADP
gp-267	23	29	income	income	NOUN
gp-267	23	30	.	.	PUNCT
gp-267	24	1	to	to	PART
gp-267	24	2	mitigate	mitigate	VERB
gp-267	24	3	financial	financial	ADJ
gp-267	24	4	risk	risk	NOUN
gp-267	24	5	,	,	PUNCT
gp-267	24	6	foundations	foundation	NOUN
gp-267	24	7	must	must	AUX
gp-267	24	8	adopt	adopt	VERB
gp-267	24	9	strategic	strategic	ADJ
gp-267	24	10	policies	policy	NOUN
gp-267	24	11	to	to	PART
gp-267	24	12	ensure	ensure	VERB
gp-267	24	13	school	school	NOUN
gp-267	24	14	operating	operating	NOUN
gp-267	24	15	profit	profit	NOUN
gp-267	24	16	is	be	AUX
gp-267	24	17	properly	properly	ADV
gp-267	24	18	controlled	control	VERB
gp-267	24	19	.	.	PUNCT
gp-267	25	1	one	one	NUM
gp-267	25	2	crucial	crucial	ADJ
gp-267	25	3	factor	factor	NOUN
gp-267	25	4	is	be	AUX
gp-267	25	5	the	the	DET
gp-267	25	6	internal	internal	ADJ
gp-267	25	7	control	control	NOUN
gp-267	25	8	of	of	ADP
gp-267	25	9	receivables	receivables	NOUN
gp-267	25	10	.	.	PUNCT
gp-267	26	1	the	the	DET
gp-267	26	2	existence	existence	NOUN
gp-267	26	3	of	of	ADP
gp-267	26	4	receivables	receivables	NOUN
gp-267	26	5	introduces	introduce	NOUN
gp-267	26	6	risks	risk	NOUN
gp-267	26	7	to	to	ADP
gp-267	26	8	schools	school	NOUN
gp-267	26	9	,	,	PUNCT
gp-267	26	10	such	such	ADJ
gp-267	26	11	as	as	ADP
gp-267	26	12	parents	parent	NOUN
gp-267	26	13	being	be	AUX
gp-267	26	14	unable	unable	ADJ
gp-267	26	15	to	to	PART
gp-267	26	16	pay	pay	VERB
gp-267	26	17	tuition	tuition	NOUN
gp-267	26	18	fees	fee	NOUN
gp-267	26	19	on	on	ADP
gp-267	26	20	time	time	NOUN
gp-267	26	21	,	,	PUNCT
gp-267	26	22	either	either	CCONJ
gp-267	26	23	partially	partially	ADV
gp-267	26	24	or	or	CCONJ
gp-267	26	25	in	in	ADP
gp-267	26	26	full	full	ADJ
gp-267	26	27	,	,	PUNCT
gp-267	26	28	leading	lead	VERB
gp-267	26	29	to	to	ADP
gp-267	26	30	potential	potential	ADJ
gp-267	26	31	losses	loss	NOUN
gp-267	26	32	from	from	ADP
gp-267	26	33	bad	bad	ADJ
gp-267	26	34	debts	debt	NOUN
gp-267	26	35	.	.	PUNCT
gp-267	27	1	in	in	ADP
gp-267	27	2	addition	addition	NOUN
gp-267	27	3	to	to	ADP
gp-267	27	4	bad	bad	ADJ
gp-267	27	5	debts	debt	NOUN
gp-267	27	6	,	,	PUNCT
gp-267	27	7	binanggal	binanggal	ADJ
gp-267	27	8	(	(	PUNCT
gp-267	27	9	2015	2015	NUM
gp-267	27	10	)	)	PUNCT
gp-267	27	11	notes	note	VERB
gp-267	27	12	several	several	ADJ
gp-267	27	13	issues	issue	NOUN
gp-267	27	14	and	and	CCONJ
gp-267	27	15	instances	instance	NOUN
gp-267	27	16	of	of	ADP
gp-267	27	17	fraud	fraud	NOUN
gp-267	27	18	in	in	ADP
gp-267	27	19	receivables	receivables	NOUN
gp-267	27	20	management	management	NOUN
gp-267	27	21	,	,	PUNCT
gp-267	27	22	often	often	ADV
gp-267	27	23	perpetrated	perpetrate	VERB
gp-267	27	24	by	by	ADP
gp-267	27	25	administrative	administrative	ADJ
gp-267	27	26	staff	staff	NOUN
gp-267	27	27	.	.	PUNCT
gp-267	28	1	these	these	PRON
gp-267	28	2	include	include	VERB
gp-267	28	3	recording	recording	NOUN
gp-267	28	4	payments	payment	NOUN
gp-267	28	5	from	from	ADP
gp-267	28	6	parents	parent	NOUN
gp-267	28	7	and	and	CCONJ
gp-267	28	8	receiving	receive	VERB
gp-267	28	9	money	money	NOUN
gp-267	28	10	without	without	ADP
gp-267	28	11	reporting	report	VERB
gp-267	28	12	to	to	ADP
gp-267	28	13	superiors	superior	NOUN
gp-267	28	14	,	,	PUNCT
gp-267	28	15	delaying	delay	VERB
gp-267	28	16	receivables	receivables	NOUN
gp-267	28	17	recording	recording	NOUN
gp-267	28	18	through	through	ADP
gp-267	28	19	cash	cash	NOUN
gp-267	28	20	lapping	lapping	NOUN
gp-267	28	21	,	,	PUNCT
gp-267	28	22	making	make	VERB
gp-267	28	23	false	false	ADJ
gp-267	28	24	records	record	NOUN
gp-267	28	25	,	,	PUNCT
gp-267	28	26	and	and	CCONJ
gp-267	28	27	unauthorized	unauthorized	ADJ
gp-267	28	28	receivables	receivables	NOUN
gp-267	28	29	transfers	transfer	NOUN
gp-267	28	30	.	.	PUNCT
gp-267	29	1	to	to	PART
gp-267	29	2	address	address	VERB
gp-267	29	3	these	these	DET
gp-267	29	4	risks	risk	NOUN
gp-267	29	5	and	and	CCONJ
gp-267	29	6	fraudulent	fraudulent	ADJ
gp-267	29	7	activities	activity	NOUN
gp-267	29	8	,	,	PUNCT
gp-267	29	9	robust	robust	ADJ
gp-267	29	10	internal	internal	ADJ
gp-267	29	11	control	control	NOUN
gp-267	29	12	is	be	AUX
gp-267	29	13	required	require	VERB
gp-267	29	14	.	.	PUNCT
gp-267	30	1	according	accord	VERB
gp-267	30	2	to	to	ADP
gp-267	30	3	montororing	montorore	VERB
gp-267	30	4	et	et	NOUN
gp-267	30	5	al	al	PROPN
gp-267	30	6	.	.	PROPN
gp-267	31	1	(	(	PUNCT
gp-267	31	2	2020	2020	NUM
gp-267	31	3	)	)	PUNCT
gp-267	31	4	,	,	PUNCT
gp-267	31	5	internal	internal	ADJ
gp-267	31	6	control	control	NOUN
gp-267	31	7	encompasses	encompass	VERB
gp-267	31	8	all	all	DET
gp-267	31	9	policies	policy	NOUN
gp-267	31	10	and	and	CCONJ
gp-267	31	11	procedures	procedure	NOUN
gp-267	31	12	designed	design	VERB
gp-267	31	13	to	to	PART
gp-267	31	14	protect	protect	VERB
gp-267	31	15	organizational	organizational	ADJ
gp-267	31	16	assets	asset	NOUN
gp-267	31	17	from	from	ADP
gp-267	31	18	misuse	misuse	NOUN
gp-267	31	19	,	,	PUNCT
gp-267	31	20	ensure	ensure	VERB
gp-267	31	21	the	the	DET
gp-267	31	22	availability	availability	NOUN
gp-267	31	23	of	of	ADP
gp-267	31	24	accurate	accurate	ADJ
gp-267	31	25	accounting	accounting	NOUN
gp-267	31	26	information	information	NOUN
gp-267	31	27	,	,	PUNCT
gp-267	31	28	and	and	CCONJ
gp-267	31	29	guarantee	guarantee	VERB
gp-267	31	30	compliance	compliance	NOUN
gp-267	31	31	with	with	ADP
gp-267	31	32	all	all	DET
gp-267	31	33	relevant	relevant	ADJ
gp-267	31	34	laws	law	NOUN
gp-267	31	35	and	and	CCONJ
gp-267	31	36	regulations	regulation	NOUN
gp-267	31	37	.	.	PUNCT
gp-267	32	1	the	the	DET
gp-267	32	2	coso	coso	NOUN
gp-267	32	3	(	(	PUNCT
gp-267	32	4	2013	2013	NUM
gp-267	32	5	)	)	PUNCT
gp-267	32	6	framework	framework	NOUN
gp-267	32	7	identifies	identify	VERB
gp-267	32	8	five	five	NUM
gp-267	32	9	components	component	NOUN
gp-267	32	10	of	of	ADP
gp-267	32	11	internal	internal	ADJ
gp-267	32	12	control	control	NOUN
gp-267	32	13	:	:	PUNCT
gp-267	32	14	control	control	NOUN
gp-267	32	15	environment	environment	NOUN
gp-267	32	16	,	,	PUNCT
gp-267	32	17	risk	risk	NOUN
gp-267	32	18	assessment	assessment	NOUN
gp-267	32	19	,	,	PUNCT
gp-267	32	20	control	control	NOUN
gp-267	32	21	activities	activity	NOUN
gp-267	32	22	,	,	PUNCT
gp-267	32	23	information	information	NOUN
gp-267	32	24	and	and	CCONJ
gp-267	32	25	communication	communication	NOUN
gp-267	32	26	,	,	PUNCT
gp-267	32	27	and	and	CCONJ
gp-267	32	28	monitoring	monitoring	NOUN
gp-267	32	29	.	.	PUNCT
gp-267	33	1	regular	regular	ADJ
gp-267	33	2	internal	internal	ADJ
gp-267	33	3	control	control	NOUN
gp-267	33	4	over	over	ADP
gp-267	33	5	accounts	account	NOUN
gp-267	33	6	receivable	receivable	ADJ
gp-267	33	7	in	in	ADP
gp-267	33	8	international	international	ADJ
gp-267	33	9	schools	school	NOUN
gp-267	33	10	helps	helps	AUX
gp-267	33	11	anticipate	anticipate	VERB
gp-267	33	12	potential	potential	ADJ
gp-267	33	13	bad	bad	ADJ
gp-267	33	14	debts	debt	NOUN
gp-267	33	15	and	and	CCONJ
gp-267	33	16	reduce	reduce	VERB
gp-267	33	17	associated	associated	ADJ
gp-267	33	18	losses	loss	NOUN
gp-267	33	19	.	.	PUNCT
gp-267	34	1	the	the	DET
gp-267	34	2	foundation	foundation	NOUN
gp-267	34	3	discussed	discuss	VERB
gp-267	34	4	in	in	ADP
gp-267	34	5	this	this	DET
gp-267	34	6	study	study	NOUN
gp-267	34	7	is	be	AUX
gp-267	34	8	the	the	DET
gp-267	34	9	stella	stella	PROPN
gp-267	34	10	mundi	mundi	PROPN
gp-267	34	11	indonesia	indonesia	PROPN
gp-267	34	12	foundation	foundation	PROPN
gp-267	34	13	,	,	PUNCT
gp-267	34	14	which	which	PRON
gp-267	34	15	operates	operate	VERB
gp-267	34	16	in	in	ADP
gp-267	34	17	international	international	ADJ
gp-267	34	18	elementary	elementary	ADJ
gp-267	34	19	education	education	NOUN
gp-267	34	20	.	.	PUNCT
gp-267	35	1	its	its	PRON
gp-267	35	2	students	student	NOUN
gp-267	35	3	come	come	VERB
gp-267	35	4	from	from	ADP
gp-267	35	5	various	various	ADJ
gp-267	35	6	countries	country	NOUN
gp-267	35	7	,	,	PUNCT
gp-267	35	8	including	include	VERB
gp-267	35	9	children	child	NOUN
gp-267	35	10	of	of	ADP
gp-267	35	11	expatriates	expatriate	NOUN
gp-267	35	12	working	work	VERB
gp-267	35	13	in	in	ADP
gp-267	35	14	indonesia	indonesia	PROPN
gp-267	35	15	and	and	CCONJ
gp-267	35	16	local	local	ADJ
gp-267	35	17	residents	resident	NOUN
gp-267	35	18	from	from	ADP
gp-267	35	19	middle	middle	ADJ
gp-267	35	20	to	to	ADP
gp-267	35	21	high	high	ADJ
gp-267	35	22	-	-	PUNCT
gp-267	35	23	income	income	NOUN
gp-267	35	24	families	family	NOUN
gp-267	35	25	.	.	PUNCT
gp-267	36	1	the	the	DET
gp-267	36	2	curriculum	curriculum	NOUN
gp-267	36	3	is	be	AUX
gp-267	36	4	of	of	ADP
gp-267	36	5	international	international	ADJ
gp-267	36	6	standard	standard	NOUN
gp-267	36	7	,	,	PUNCT
gp-267	36	8	with	with	ADP
gp-267	36	9	english	english	PROPN
gp-267	36	10	as	as	ADP
gp-267	36	11	the	the	DET
gp-267	36	12	language	language	NOUN
gp-267	36	13	of	of	ADP
gp-267	36	14	instruction	instruction	NOUN
gp-267	36	15	from	from	ADP
gp-267	36	16	paud	paud	ADJ
gp-267	36	17	(	(	PUNCT
gp-267	36	18	early	early	ADJ
gp-267	36	19	childhood	childhood	NOUN
gp-267	36	20	education	education	NOUN
gp-267	36	21	,	,	PUNCT
gp-267	36	22	ages	age	NOUN
gp-267	36	23	3–5	3–5	NUM
gp-267	36	24	)	)	PUNCT
gp-267	36	25	,	,	PUNCT
gp-267	36	26	elementary	elementary	NOUN
gp-267	36	27	(	(	PUNCT
gp-267	36	28	ages	age	NOUN
gp-267	36	29	6–12	6–12	PROPN
gp-267	36	30	)	)	PUNCT
gp-267	36	31	,	,	PUNCT
gp-267	36	32	and	and	CCONJ
gp-267	36	33	junior	junior	ADJ
gp-267	36	34	high	high	ADJ
gp-267	36	35	school	school	NOUN
gp-267	36	36	.	.	PUNCT
gp-267	37	1	tuition	tuition	NOUN
gp-267	37	2	payments	payment	NOUN
gp-267	37	3	are	be	AUX
gp-267	37	4	often	often	ADV
gp-267	37	5	delayed	delay	VERB
gp-267	37	6	,	,	PUNCT
gp-267	37	7	resulting	result	VERB
gp-267	37	8	in	in	ADP
gp-267	37	9	receivables	receivables	NOUN
gp-267	37	10	.	.	PUNCT
gp-267	38	1	despite	despite	SCONJ
gp-267	38	2	late	late	ADJ
gp-267	38	3	payment	payment	NOUN
gp-267	38	4	penalties	penalty	NOUN
gp-267	38	5	,	,	PUNCT
gp-267	38	6	arrears	arrear	NOUN
gp-267	38	7	persist	persist	VERB
gp-267	38	8	.	.	PUNCT
gp-267	39	1	if	if	SCONJ
gp-267	39	2	a	a	DET
gp-267	39	3	student	student	NOUN
gp-267	39	4	withdraws	withdraw	VERB
gp-267	39	5	from	from	ADP
gp-267	39	6	stella	stella	PROPN
gp-267	39	7	mundi	mundi	PROPN
gp-267	39	8	indonesia	indonesia	PROPN
gp-267	39	9	while	while	SCONJ
gp-267	39	10	still	still	ADV
gp-267	39	11	owing	owe	VERB
gp-267	39	12	fees	fee	NOUN
gp-267	39	13	,	,	PUNCT
gp-267	39	14	collection	collection	NOUN
gp-267	39	15	becomes	become	VERB
gp-267	39	16	difficult	difficult	ADJ
gp-267	39	17	,	,	PUNCT
gp-267	39	18	disrupting	disrupt	VERB
gp-267	39	19	cash	cash	NOUN
gp-267	39	20	flow	flow	NOUN
gp-267	39	21	.	.	PUNCT
gp-267	40	1	therefore	therefore	ADV
gp-267	40	2	,	,	PUNCT
gp-267	40	3	the	the	DET
gp-267	40	4	foundation	foundation	NOUN
gp-267	40	5	implements	implement	VERB
gp-267	40	6	internal	internal	ADJ
gp-267	40	7	control	control	NOUN
gp-267	40	8	over	over	ADP
gp-267	40	9	receivables	receivable	NOUN
gp-267	40	10	to	to	PART
gp-267	40	11	minimize	minimize	VERB
gp-267	40	12	the	the	DET
gp-267	40	13	risk	risk	NOUN
gp-267	40	14	of	of	ADP
gp-267	40	15	outstanding	outstanding	ADJ
gp-267	40	16	receivables	receivables	NOUN
gp-267	40	17	becoming	become	VERB
gp-267	40	18	uncollectible	uncollectible	ADJ
gp-267	40	19	.	.	PUNCT
gp-267	41	1	this	this	DET
gp-267	41	2	study	study	NOUN
gp-267	41	3	focuses	focus	VERB
gp-267	41	4	on	on	ADP
gp-267	41	5	the	the	DET
gp-267	41	6	implementation	implementation	NOUN
gp-267	41	7	of	of	ADP
gp-267	41	8	the	the	DET
gp-267	41	9	internal	internal	ADJ
gp-267	41	10	control	control	NOUN
gp-267	41	11	system	system	NOUN
gp-267	41	12	for	for	ADP
gp-267	41	13	receivables	receivables	NOUN
gp-267	41	14	at	at	ADP
gp-267	41	15	the	the	DET
gp-267	41	16	stella	stella	PROPN
gp-267	41	17	mundi	mundi	PROPN
gp-267	41	18	indonesia	indonesia	PROPN
gp-267	41	19	foundation	foundation	PROPN
gp-267	41	20	.	.	PUNCT
gp-267	42	1	a	a	DET
gp-267	42	2	sound	sound	ADJ
gp-267	42	3	internal	internal	ADJ
gp-267	42	4	control	control	NOUN
gp-267	42	5	system	system	NOUN
gp-267	42	6	is	be	AUX
gp-267	42	7	evidenced	evidence	VERB
gp-267	42	8	by	by	ADP
gp-267	42	9	the	the	DET
gp-267	42	10	application	application	NOUN
gp-267	42	11	of	of	ADP
gp-267	42	12	the	the	DET
gp-267	42	13	five	five	NUM
gp-267	42	14	coso	coso	ADJ
gp-267	42	15	components	component	NOUN
gp-267	42	16	,	,	PUNCT
gp-267	42	17	which	which	PRON
gp-267	42	18	help	help	VERB
gp-267	42	19	minimize	minimize	VERB
gp-267	42	20	risks	risk	NOUN
gp-267	42	21	and	and	CCONJ
gp-267	42	22	issues	issue	NOUN
gp-267	42	23	related	relate	VERB
gp-267	42	24	to	to	ADP
gp-267	42	25	receivables	receivables	NOUN
gp-267	42	26	.	.	PUNCT
gp-267	43	1	the	the	DET
gp-267	43	2	internal	internal	ADJ
gp-267	43	3	control	control	NOUN
gp-267	43	4	system	system	NOUN
gp-267	43	5	plays	play	VERB
gp-267	43	6	a	a	DET
gp-267	43	7	vital	vital	ADJ
gp-267	43	8	role	role	NOUN
gp-267	43	9	in	in	ADP
gp-267	43	10	managing	manage	VERB
gp-267	43	11	receivables	receivable	NOUN
gp-267	43	12	.	.	PUNCT
gp-267	44	1	accordingly	accordingly	ADV
gp-267	44	2	,	,	PUNCT
gp-267	44	3	this	this	DET
gp-267	44	4	research	research	NOUN
gp-267	44	5	examines	examine	VERB
gp-267	44	6	the	the	DET
gp-267	44	7	extent	extent	NOUN
gp-267	44	8	to	to	PART
gp-267	44	9	which	which	PRON
gp-267	44	10	the	the	DET
gp-267	44	11	internal	internal	ADJ
gp-267	44	12	control	control	NOUN
gp-267	44	13	system	system	NOUN
gp-267	44	14	contributes	contribute	VERB
gp-267	44	15	to	to	ADP
gp-267	44	16	controlling	control	VERB
gp-267	44	17	receivables	receivables	NOUN
gp-267	44	18	at	at	ADP
gp-267	44	19	the	the	DET
gp-267	44	20	foundation	foundation	NOUN
gp-267	44	21	.	.	PUNCT
gp-267	45	1	american	american	PROPN
gp-267	45	2	journal	journal	PROPN
gp-267	45	3	of	of	ADP
gp-267	45	4	economic	economic	ADJ
gp-267	45	5	and	and	CCONJ
gp-267	45	6	management	management	NOUN
gp-267	45	7	business	business	NOUN
gp-267	45	8	vol	vol	NOUN
gp-267	45	9	.	.	PUNCT
gp-267	46	1	4no	4no	NOUN
gp-267	46	2	.	.	PUNCT
gp-267	47	1	6	6	NUM
gp-267	47	2	june	june	PROPN
gp-267	47	3	2025	2025	NUM
gp-267	47	4	822	822	NUM
gp-267	47	5	previous	previous	ADJ
gp-267	47	6	research	research	NOUN
gp-267	47	7	has	have	AUX
gp-267	47	8	highlighted	highlight	VERB
gp-267	47	9	the	the	DET
gp-267	47	10	importance	importance	NOUN
gp-267	47	11	of	of	ADP
gp-267	47	12	internal	internal	ADJ
gp-267	47	13	control	control	NOUN
gp-267	47	14	systems	system	NOUN
gp-267	47	15	in	in	ADP
gp-267	47	16	educational	educational	ADJ
gp-267	47	17	institutions	institution	NOUN
gp-267	47	18	.	.	PUNCT
gp-267	48	1	binanggal	binanggal	ADJ
gp-267	48	2	(	(	PUNCT
gp-267	48	3	2015	2015	NUM
gp-267	48	4	)	)	PUNCT
gp-267	48	5	and	and	CCONJ
gp-267	48	6	montororing	montorore	VERB
gp-267	48	7	et	et	PROPN
gp-267	48	8	al	al	PROPN
gp-267	48	9	.	.	PROPN
gp-267	49	1	(	(	PUNCT
gp-267	49	2	2020	2020	NUM
gp-267	49	3	)	)	PUNCT
gp-267	49	4	examined	examine	VERB
gp-267	49	5	the	the	DET
gp-267	49	6	implementation	implementation	NOUN
gp-267	49	7	of	of	ADP
gp-267	49	8	internal	internal	ADJ
gp-267	49	9	control	control	NOUN
gp-267	49	10	systems	system	NOUN
gp-267	49	11	for	for	ADP
gp-267	49	12	managing	manage	VERB
gp-267	49	13	receivables	receivables	NOUN
gp-267	49	14	in	in	ADP
gp-267	49	15	various	various	ADJ
gp-267	49	16	organizational	organizational	ADJ
gp-267	49	17	settings	setting	NOUN
gp-267	49	18	,	,	PUNCT
gp-267	49	19	including	include	VERB
gp-267	49	20	schools	school	NOUN
gp-267	49	21	.	.	PUNCT
gp-267	50	1	however	however	ADV
gp-267	50	2	,	,	PUNCT
gp-267	50	3	there	there	PRON
gp-267	50	4	is	be	VERB
gp-267	50	5	limited	limited	ADJ
gp-267	50	6	research	research	NOUN
gp-267	50	7	on	on	ADP
gp-267	50	8	how	how	SCONJ
gp-267	50	9	international	international	ADJ
gp-267	50	10	schools	school	NOUN
gp-267	50	11	,	,	PUNCT
gp-267	50	12	particularly	particularly	ADV
gp-267	50	13	in	in	ADP
gp-267	50	14	bali	bali	NOUN
gp-267	50	15	,	,	PUNCT
gp-267	50	16	apply	apply	VERB
gp-267	50	17	these	these	DET
gp-267	50	18	systems	system	NOUN
gp-267	50	19	within	within	ADP
gp-267	50	20	their	their	PRON
gp-267	50	21	unique	unique	ADJ
gp-267	50	22	educational	educational	ADJ
gp-267	50	23	and	and	CCONJ
gp-267	50	24	financial	financial	ADJ
gp-267	50	25	contexts	contexts	NOUN
gp-267	50	26	.	.	PUNCT
gp-267	51	1	moreover	moreover	ADV
gp-267	51	2	,	,	PUNCT
gp-267	51	3	most	most	ADJ
gp-267	51	4	studies	study	NOUN
gp-267	51	5	focus	focus	VERB
gp-267	51	6	on	on	ADP
gp-267	51	7	general	general	ADJ
gp-267	51	8	management	management	NOUN
gp-267	51	9	control	control	NOUN
gp-267	51	10	systems	system	NOUN
gp-267	51	11	and	and	CCONJ
gp-267	51	12	do	do	AUX
gp-267	51	13	not	not	PART
gp-267	51	14	address	address	VERB
gp-267	51	15	the	the	DET
gp-267	51	16	specific	specific	ADJ
gp-267	51	17	challenges	challenge	NOUN
gp-267	51	18	faced	face	VERB
gp-267	51	19	by	by	ADP
gp-267	51	20	international	international	ADJ
gp-267	51	21	schools	school	NOUN
gp-267	51	22	,	,	PUNCT
gp-267	51	23	such	such	ADJ
gp-267	51	24	as	as	ADP
gp-267	51	25	fluctuating	fluctuate	VERB
gp-267	51	26	student	student	NOUN
gp-267	51	27	enrollment	enrollment	NOUN
gp-267	51	28	and	and	CCONJ
gp-267	51	29	international	international	ADJ
gp-267	51	30	billing	billing	NOUN
gp-267	51	31	procedures	procedure	NOUN
gp-267	51	32	.	.	PUNCT
gp-267	52	1	this	this	DET
gp-267	52	2	research	research	NOUN
gp-267	52	3	addresses	address	VERB
gp-267	52	4	this	this	DET
gp-267	52	5	gap	gap	NOUN
gp-267	52	6	by	by	ADP
gp-267	52	7	focusing	focus	VERB
gp-267	52	8	specifically	specifically	ADV
gp-267	52	9	on	on	ADP
gp-267	52	10	the	the	DET
gp-267	52	11	implementation	implementation	NOUN
gp-267	52	12	of	of	ADP
gp-267	52	13	internal	internal	ADJ
gp-267	52	14	control	control	NOUN
gp-267	52	15	systems	system	NOUN
gp-267	52	16	for	for	ADP
gp-267	52	17	receivables	receivables	NOUN
gp-267	52	18	at	at	ADP
gp-267	52	19	the	the	DET
gp-267	52	20	stella	stella	PROPN
gp-267	52	21	mundi	mundi	PROPN
gp-267	52	22	indonesia	indonesia	PROPN
gp-267	52	23	foundation	foundation	PROPN
gp-267	52	24	,	,	PUNCT
gp-267	52	25	an	an	DET
gp-267	52	26	international	international	ADJ
gp-267	52	27	school	school	NOUN
gp-267	52	28	in	in	ADP
gp-267	52	29	bali	bali	PROPN
gp-267	52	30	.	.	PUNCT
gp-267	53	1	the	the	DET
gp-267	53	2	study	study	NOUN
gp-267	53	3	provides	provide	VERB
gp-267	53	4	new	new	ADJ
gp-267	53	5	insights	insight	NOUN
gp-267	53	6	into	into	ADP
gp-267	53	7	how	how	SCONJ
gp-267	53	8	schools	school	NOUN
gp-267	53	9	in	in	ADP
gp-267	53	10	bali	bali	PROPN
gp-267	53	11	manage	manage	VERB
gp-267	53	12	the	the	DET
gp-267	53	13	unique	unique	ADJ
gp-267	53	14	challenges	challenge	NOUN
gp-267	53	15	of	of	ADP
gp-267	53	16	receivables	receivables	NOUN
gp-267	53	17	collection	collection	NOUN
gp-267	53	18	,	,	PUNCT
gp-267	53	19	utilizing	utilize	VERB
gp-267	53	20	the	the	DET
gp-267	53	21	coso	coso	NOUN
gp-267	53	22	framework	framework	NOUN
gp-267	53	23	to	to	PART
gp-267	53	24	evaluate	evaluate	VERB
gp-267	53	25	the	the	DET
gp-267	53	26	effectiveness	effectiveness	NOUN
gp-267	53	27	of	of	ADP
gp-267	53	28	internal	internal	ADJ
gp-267	53	29	controls	control	NOUN
gp-267	53	30	in	in	ADP
gp-267	53	31	a	a	DET
gp-267	53	32	local	local	ADJ
gp-267	53	33	context	context	NOUN
gp-267	53	34	.	.	PUNCT
gp-267	54	1	it	it	PRON
gp-267	54	2	examines	examine	VERB
gp-267	54	3	not	not	PART
gp-267	54	4	only	only	ADV
gp-267	54	5	the	the	DET
gp-267	54	6	mechanisms	mechanism	NOUN
gp-267	54	7	in	in	ADP
gp-267	54	8	place	place	NOUN
gp-267	54	9	but	but	CCONJ
gp-267	54	10	also	also	ADV
gp-267	54	11	the	the	DET
gp-267	54	12	cultural	cultural	ADJ
gp-267	54	13	and	and	CCONJ
gp-267	54	14	operational	operational	ADJ
gp-267	54	15	factors	factor	NOUN
gp-267	54	16	influencing	influence	VERB
gp-267	54	17	their	their	PRON
gp-267	54	18	success	success	NOUN
gp-267	54	19	.	.	PUNCT
gp-267	55	1	the	the	DET
gp-267	55	2	primary	primary	ADJ
gp-267	55	3	objectives	objective	NOUN
gp-267	55	4	of	of	ADP
gp-267	55	5	this	this	DET
gp-267	55	6	research	research	NOUN
gp-267	55	7	are	be	AUX
gp-267	55	8	threefold	threefold	ADJ
gp-267	55	9	.	.	PUNCT
gp-267	56	1	first	first	ADV
gp-267	56	2	,	,	PUNCT
gp-267	56	3	it	it	PRON
gp-267	56	4	aims	aim	VERB
gp-267	56	5	to	to	PART
gp-267	56	6	analyze	analyze	VERB
gp-267	56	7	the	the	DET
gp-267	56	8	effectiveness	effectiveness	NOUN
gp-267	56	9	of	of	ADP
gp-267	56	10	the	the	DET
gp-267	56	11	internal	internal	ADJ
gp-267	56	12	control	control	NOUN
gp-267	56	13	system	system	NOUN
gp-267	56	14	for	for	ADP
gp-267	56	15	receivables	receivables	NOUN
gp-267	56	16	at	at	ADP
gp-267	56	17	the	the	DET
gp-267	56	18	stella	stella	PROPN
gp-267	56	19	mundi	mundi	PROPN
gp-267	56	20	indonesia	indonesia	PROPN
gp-267	56	21	foundation	foundation	PROPN
gp-267	56	22	,	,	PUNCT
gp-267	56	23	specifically	specifically	ADV
gp-267	56	24	through	through	ADP
gp-267	56	25	the	the	DET
gp-267	56	26	application	application	NOUN
gp-267	56	27	of	of	ADP
gp-267	56	28	the	the	DET
gp-267	56	29	coso	coso	NOUN
gp-267	56	30	framework	framework	PROPN
gp-267	56	31	.	.	PUNCT
gp-267	57	1	second	second	ADJ
gp-267	57	2	,	,	PUNCT
gp-267	57	3	the	the	DET
gp-267	57	4	study	study	NOUN
gp-267	57	5	seeks	seek	VERB
gp-267	57	6	to	to	PART
gp-267	57	7	identify	identify	VERB
gp-267	57	8	the	the	DET
gp-267	57	9	key	key	ADJ
gp-267	57	10	factors	factor	NOUN
gp-267	57	11	that	that	PRON
gp-267	57	12	contribute	contribute	VERB
gp-267	57	13	to	to	ADP
gp-267	57	14	the	the	DET
gp-267	57	15	success	success	NOUN
gp-267	57	16	of	of	ADP
gp-267	57	17	the	the	DET
gp-267	57	18	receivables	receivables	NOUN
gp-267	57	19	management	management	NOUN
gp-267	57	20	system	system	NOUN
gp-267	57	21	at	at	ADP
gp-267	57	22	the	the	DET
gp-267	57	23	foundation	foundation	NOUN
gp-267	57	24	,	,	PUNCT
gp-267	57	25	focusing	focus	VERB
gp-267	57	26	on	on	ADP
gp-267	57	27	operational	operational	ADJ
gp-267	57	28	practices	practice	NOUN
gp-267	57	29	and	and	CCONJ
gp-267	57	30	external	external	ADJ
gp-267	57	31	influences	influence	NOUN
gp-267	57	32	.	.	PUNCT
gp-267	58	1	lastly	lastly	ADV
gp-267	58	2	,	,	PUNCT
gp-267	58	3	the	the	DET
gp-267	58	4	research	research	NOUN
gp-267	58	5	intends	intend	VERB
gp-267	58	6	to	to	PART
gp-267	58	7	provide	provide	VERB
gp-267	58	8	actionable	actionable	ADJ
gp-267	58	9	recommendations	recommendation	NOUN
gp-267	58	10	for	for	ADP
gp-267	58	11	improving	improve	VERB
gp-267	58	12	internal	internal	ADJ
gp-267	58	13	control	control	NOUN
gp-267	58	14	measures	measure	NOUN
gp-267	58	15	to	to	PART
gp-267	58	16	reduce	reduce	VERB
gp-267	58	17	the	the	DET
gp-267	58	18	risk	risk	NOUN
gp-267	58	19	of	of	ADP
gp-267	58	20	uncollected	uncollected	ADJ
gp-267	58	21	receivables	receivable	NOUN
gp-267	58	22	,	,	PUNCT
gp-267	58	23	thereby	thereby	ADV
gp-267	58	24	enhancing	enhance	VERB
gp-267	58	25	financial	financial	ADJ
gp-267	58	26	management	management	NOUN
gp-267	58	27	.	.	PUNCT
gp-267	59	1	this	this	DET
gp-267	59	2	study	study	NOUN
gp-267	59	3	offers	offer	VERB
gp-267	59	4	several	several	ADJ
gp-267	59	5	significant	significant	ADJ
gp-267	59	6	benefits	benefit	NOUN
gp-267	59	7	.	.	PUNCT
gp-267	60	1	practically	practically	ADV
gp-267	60	2	,	,	PUNCT
gp-267	60	3	it	it	PRON
gp-267	60	4	provides	provide	VERB
gp-267	60	5	educational	educational	ADJ
gp-267	60	6	institutions	institution	NOUN
gp-267	60	7	,	,	PUNCT
gp-267	60	8	especially	especially	ADV
gp-267	60	9	international	international	ADJ
gp-267	60	10	schools	school	NOUN
gp-267	60	11	in	in	ADP
gp-267	60	12	bali	bali	PROPN
gp-267	60	13	,	,	PUNCT
gp-267	60	14	with	with	ADP
gp-267	60	15	a	a	DET
gp-267	60	16	comprehensive	comprehensive	ADJ
gp-267	60	17	framework	framework	NOUN
gp-267	60	18	for	for	ADP
gp-267	60	19	strengthening	strengthen	VERB
gp-267	60	20	their	their	PRON
gp-267	60	21	internal	internal	ADJ
gp-267	60	22	control	control	NOUN
gp-267	60	23	systems	system	NOUN
gp-267	60	24	,	,	PUNCT
gp-267	60	25	ensuring	ensure	VERB
gp-267	60	26	financial	financial	ADJ
gp-267	60	27	stability	stability	NOUN
gp-267	60	28	and	and	CCONJ
gp-267	60	29	mitigating	mitigate	VERB
gp-267	60	30	the	the	DET
gp-267	60	31	risks	risk	NOUN
gp-267	60	32	associated	associate	VERB
gp-267	60	33	with	with	ADP
gp-267	60	34	bad	bad	ADJ
gp-267	60	35	debts	debt	NOUN
gp-267	60	36	.	.	PUNCT
gp-267	61	1	theoretically	theoretically	ADV
gp-267	61	2	,	,	PUNCT
gp-267	61	3	it	it	PRON
gp-267	61	4	enriches	enrich	VERB
gp-267	61	5	the	the	DET
gp-267	61	6	literature	literature	NOUN
gp-267	61	7	on	on	ADP
gp-267	61	8	internal	internal	ADJ
gp-267	61	9	control	control	NOUN
gp-267	61	10	systems	system	NOUN
gp-267	61	11	in	in	ADP
gp-267	61	12	the	the	DET
gp-267	61	13	educational	educational	ADJ
gp-267	61	14	sector	sector	NOUN
gp-267	61	15	,	,	PUNCT
gp-267	61	16	which	which	PRON
gp-267	61	17	is	be	AUX
gp-267	61	18	often	often	ADV
gp-267	61	19	underrepresented	underrepresente	VERB
gp-267	61	20	in	in	ADP
gp-267	61	21	financial	financial	ADJ
gp-267	61	22	management	management	NOUN
gp-267	61	23	studies	study	NOUN
gp-267	61	24	.	.	PUNCT
gp-267	62	1	finally	finally	ADV
gp-267	62	2	,	,	PUNCT
gp-267	62	3	the	the	DET
gp-267	62	4	research	research	NOUN
gp-267	62	5	offers	offer	VERB
gp-267	62	6	policy	policy	NOUN
gp-267	62	7	recommendations	recommendation	NOUN
gp-267	62	8	to	to	PART
gp-267	62	9	assist	assist	VERB
gp-267	62	10	policymakers	policymaker	NOUN
gp-267	62	11	and	and	CCONJ
gp-267	62	12	school	school	NOUN
gp-267	62	13	administrators	administrator	NOUN
gp-267	62	14	in	in	ADP
gp-267	62	15	refining	refine	VERB
gp-267	62	16	their	their	PRON
gp-267	62	17	receivables	receivables	NOUN
gp-267	62	18	management	management	NOUN
gp-267	62	19	strategies	strategy	NOUN
gp-267	62	20	,	,	PUNCT
gp-267	62	21	ultimately	ultimately	ADV
gp-267	62	22	promoting	promote	VERB
gp-267	62	23	better	well	ADJ
gp-267	62	24	financial	financial	ADJ
gp-267	62	25	health	health	NOUN
gp-267	62	26	for	for	ADP
gp-267	62	27	schools	school	NOUN
gp-267	62	28	in	in	ADP
gp-267	62	29	the	the	DET
gp-267	62	30	region	region	NOUN
gp-267	62	31	and	and	CCONJ
gp-267	62	32	supporting	support	VERB
gp-267	62	33	the	the	DET
gp-267	62	34	broader	broad	ADJ
gp-267	62	35	educational	educational	ADJ
gp-267	62	36	ecosystem	ecosystem	NOUN
gp-267	62	37	.	.	PUNCT
gp-267	63	1	research	research	NOUN
gp-267	63	2	methods	method	NOUN
gp-267	63	3	the	the	DET
gp-267	63	4	following	follow	VERB
gp-267	63	5	is	be	AUX
gp-267	63	6	a	a	DET
gp-267	63	7	framework	framework	NOUN
gp-267	63	8	for	for	ADP
gp-267	63	9	explaining	explain	VERB
gp-267	63	10	the	the	DET
gp-267	63	11	research	research	NOUN
gp-267	63	12	flow	flow	NOUN
gp-267	63	13	as	as	SCONJ
gp-267	63	14	follows	follow	VERB
gp-267	63	15	:	:	PUNCT
gp-267	63	16	american	american	PROPN
gp-267	63	17	journal	journal	PROPN
gp-267	63	18	of	of	ADP
gp-267	63	19	economic	economic	ADJ
gp-267	63	20	and	and	CCONJ
gp-267	63	21	management	management	NOUN
gp-267	63	22	business	business	NOUN
gp-267	63	23	vol	vol	NOUN
gp-267	63	24	.	.	PUNCT
gp-267	64	1	4no	4no	NOUN
gp-267	64	2	.	.	PUNCT
gp-267	65	1	6	6	NUM
gp-267	65	2	june	june	PROPN
gp-267	65	3	2025	2025	NUM
gp-267	65	4	823	823	NUM
gp-267	65	5	this	this	DET
gp-267	65	6	research	research	NOUN
gp-267	65	7	is	be	AUX
gp-267	65	8	case	case	NOUN
gp-267	65	9	study	study	NOUN
gp-267	65	10	research	research	NOUN
gp-267	65	11	with	with	ADP
gp-267	65	12	the	the	DET
gp-267	65	13	object	object	NOUN
gp-267	65	14	of	of	ADP
gp-267	65	15	research	research	NOUN
gp-267	65	16	consisting	consist	VERB
gp-267	65	17	of	of	ADP
gp-267	65	18	receivables	receivables	NOUN
gp-267	65	19	variables	variable	NOUN
gp-267	65	20	,	,	PUNCT
gp-267	65	21	internal	internal	ADJ
gp-267	65	22	control	control	NOUN
gp-267	65	23	system	system	NOUN
gp-267	65	24	of	of	ADP
gp-267	65	25	receivables	receivables	NOUN
gp-267	65	26	with	with	ADP
gp-267	65	27	the	the	DET
gp-267	65	28	coso	coso	PROPN
gp-267	65	29	(	(	PUNCT
gp-267	65	30	committee	committee	NOUN
gp-267	65	31	of	of	ADP
gp-267	65	32	sponsoring	sponsor	VERB
gp-267	65	33	organizations	organization	NOUN
gp-267	65	34	)	)	PUNCT
gp-267	65	35	approach	approach	NOUN
gp-267	65	36	.	.	PUNCT
gp-267	66	1	the	the	DET
gp-267	66	2	subjects	subject	NOUN
gp-267	66	3	of	of	ADP
gp-267	66	4	the	the	DET
gp-267	66	5	research	research	NOUN
gp-267	66	6	at	at	ADP
gp-267	66	7	the	the	DET
gp-267	66	8	setella	setella	PROPN
gp-267	66	9	mundi	mundi	PROPN
gp-267	66	10	indonesia	indonesia	PROPN
gp-267	66	11	foundation	foundation	PROPN
gp-267	66	12	and	and	CCONJ
gp-267	66	13	all	all	DET
gp-267	66	14	staff	staff	NOUN
gp-267	66	15	of	of	ADP
gp-267	66	16	the	the	DET
gp-267	66	17	general	general	ADJ
gp-267	66	18	administration	administration	NOUN
gp-267	66	19	and	and	CCONJ
gp-267	66	20	finance	finance	NOUN
gp-267	66	21	departments	department	NOUN
gp-267	66	22	as	as	ADP
gp-267	66	23	sources	source	NOUN
gp-267	66	24	.	.	PUNCT
gp-267	67	1	the	the	DET
gp-267	67	2	type	type	NOUN
gp-267	67	3	of	of	ADP
gp-267	67	4	research	research	NOUN
gp-267	67	5	used	use	VERB
gp-267	67	6	in	in	ADP
gp-267	67	7	this	this	DET
gp-267	67	8	study	study	NOUN
gp-267	67	9	is	be	AUX
gp-267	67	10	descriptive	descriptive	ADJ
gp-267	67	11	research	research	NOUN
gp-267	67	12	with	with	ADP
gp-267	67	13	a	a	DET
gp-267	67	14	qualitative	qualitative	ADJ
gp-267	67	15	approach	approach	NOUN
gp-267	67	16	.	.	PUNCT
gp-267	68	1	this	this	DET
gp-267	68	2	study	study	NOUN
gp-267	68	3	aims	aim	VERB
gp-267	68	4	to	to	PART
gp-267	68	5	analyze	analyze	VERB
gp-267	68	6	how	how	SCONJ
gp-267	68	7	the	the	DET
gp-267	68	8	implementation	implementation	NOUN
gp-267	68	9	of	of	ADP
gp-267	68	10	the	the	DET
gp-267	68	11	internal	internal	ADJ
gp-267	68	12	control	control	NOUN
gp-267	68	13	system	system	NOUN
gp-267	68	14	for	for	ADP
gp-267	68	15	receivables	receivables	NOUN
gp-267	68	16	at	at	ADP
gp-267	68	17	the	the	DET
gp-267	68	18	stella	stella	PROPN
gp-267	68	19	mundi	mundi	PROPN
gp-267	68	20	indonesia	indonesia	PROPN
gp-267	68	21	foundation	foundation	PROPN
gp-267	68	22	by	by	ADP
gp-267	68	23	referring	refer	VERB
gp-267	68	24	to	to	ADP
gp-267	68	25	the	the	DET
gp-267	68	26	components	component	NOUN
gp-267	68	27	of	of	ADP
gp-267	68	28	the	the	DET
gp-267	68	29	internal	internal	ADJ
gp-267	68	30	control	control	NOUN
gp-267	68	31	system	system	NOUN
gp-267	68	32	based	base	VERB
gp-267	68	33	on	on	ADP
gp-267	68	34	coso	coso	PROPN
gp-267	68	35	(	(	PUNCT
gp-267	68	36	committee	committee	NOUN
gp-267	68	37	of	of	ADP
gp-267	68	38	sponsoring	sponsor	VERB
gp-267	68	39	organizations	organization	NOUN
gp-267	68	40	)	)	PUNCT
gp-267	68	41	.	.	PUNCT
gp-267	69	1	an	an	DET
gp-267	69	2	object	object	NOUN
gp-267	69	3	is	be	AUX
gp-267	69	4	an	an	DET
gp-267	69	5	attribute	attribute	NOUN
gp-267	69	6	or	or	CCONJ
gp-267	69	7	value	value	NOUN
gp-267	69	8	of	of	ADP
gp-267	69	9	a	a	DET
gp-267	69	10	person	person	NOUN
gp-267	69	11	,	,	PUNCT
gp-267	69	12	object	object	NOUN
gp-267	69	13	or	or	CCONJ
gp-267	69	14	activity	activity	NOUN
gp-267	69	15	that	that	PRON
gp-267	69	16	has	have	VERB
gp-267	69	17	certain	certain	ADJ
gp-267	69	18	variations	variation	NOUN
gp-267	69	19	determined	determine	VERB
gp-267	69	20	by	by	ADP
gp-267	69	21	the	the	DET
gp-267	69	22	researcher	researcher	NOUN
gp-267	69	23	to	to	PART
gp-267	69	24	be	be	AUX
gp-267	69	25	studied	study	VERB
gp-267	69	26	and	and	CCONJ
gp-267	69	27	then	then	ADV
gp-267	69	28	conclusions	conclusion	NOUN
gp-267	69	29	drawn	draw	VERB
gp-267	69	30	(	(	PUNCT
gp-267	69	31	sugiyono	sugiyono	NOUN
gp-267	69	32	,	,	PUNCT
gp-267	69	33	2022	2022	NUM
gp-267	69	34	)	)	PUNCT
gp-267	69	35	.	.	PUNCT
gp-267	70	1	the	the	DET
gp-267	70	2	object	object	NOUN
gp-267	70	3	studied	study	VERB
gp-267	70	4	in	in	ADP
gp-267	70	5	this	this	DET
gp-267	70	6	study	study	NOUN
gp-267	70	7	is	be	AUX
gp-267	70	8	the	the	DET
gp-267	70	9	internal	internal	ADJ
gp-267	70	10	control	control	NOUN
gp-267	70	11	system	system	NOUN
gp-267	70	12	at	at	ADP
gp-267	70	13	the	the	DET
gp-267	70	14	stella	stella	PROPN
gp-267	70	15	mundi	mundi	PROPN
gp-267	70	16	indonesia	indonesia	PROPN
gp-267	70	17	foundation	foundation	PROPN
gp-267	70	18	.	.	PUNCT
gp-267	71	1	the	the	DET
gp-267	71	2	subjects	subject	NOUN
gp-267	71	3	in	in	ADP
gp-267	71	4	this	this	DET
gp-267	71	5	study	study	NOUN
gp-267	71	6	are	be	AUX
gp-267	71	7	the	the	DET
gp-267	71	8	stella	stella	PROPN
gp-267	71	9	mundi	mundi	PROPN
gp-267	71	10	indonesia	indonesia	PROPN
gp-267	71	11	foundation	foundation	PROPN
gp-267	71	12	and	and	CCONJ
gp-267	71	13	all	all	DET
gp-267	71	14	staff	staff	NOUN
gp-267	71	15	of	of	ADP
gp-267	71	16	the	the	DET
gp-267	71	17	finance	finance	NOUN
gp-267	71	18	department	department	NOUN
gp-267	71	19	as	as	ADP
gp-267	71	20	sources	source	NOUN
gp-267	71	21	.	.	PUNCT
gp-267	72	1	the	the	DET
gp-267	72	2	types	type	NOUN
gp-267	72	3	of	of	ADP
gp-267	72	4	data	datum	NOUN
gp-267	72	5	are	be	AUX
gp-267	72	6	quantitative	quantitative	ADJ
gp-267	72	7	data	datum	NOUN
gp-267	72	8	and	and	CCONJ
gp-267	72	9	qualitative	qualitative	ADJ
gp-267	72	10	data	datum	NOUN
gp-267	72	11	.	.	PUNCT
gp-267	73	1	quantitative	quantitative	ADJ
gp-267	73	2	data	datum	NOUN
gp-267	73	3	in	in	ADP
gp-267	73	4	the	the	DET
gp-267	73	5	form	form	NOUN
gp-267	73	6	of	of	ADP
gp-267	73	7	company	company	NOUN
gp-267	73	8	financial	financial	ADJ
gp-267	73	9	report	report	NOUN
gp-267	73	10	documents	document	NOUN
gp-267	73	11	consisting	consist	VERB
gp-267	73	12	of	of	ADP
gp-267	73	13	the	the	DET
gp-267	73	14	stella	stella	PROPN
gp-267	73	15	mundi	mundi	PROPN
gp-267	73	16	indonesia	indonesia	PROPN
gp-267	73	17	foundation	foundation	PROPN
gp-267	73	18	's	's	PART
gp-267	73	19	receivables	receivables	NOUN
gp-267	73	20	report	report	NOUN
gp-267	73	21	from	from	ADP
gp-267	73	22	2019	2019	NUM
gp-267	73	23	to	to	ADP
gp-267	73	24	2023	2023	NUM
gp-267	73	25	.	.	PUNCT
gp-267	74	1	qualitative	qualitative	ADJ
gp-267	74	2	data	datum	NOUN
gp-267	74	3	in	in	ADP
gp-267	74	4	the	the	DET
gp-267	74	5	form	form	NOUN
gp-267	74	6	of	of	ADP
gp-267	74	7	organizational	organizational	ADJ
gp-267	74	8	structure	structure	NOUN
gp-267	74	9	and	and	CCONJ
gp-267	74	10	explanation	explanation	NOUN
gp-267	74	11	of	of	ADP
gp-267	74	12	the	the	DET
gp-267	74	13	duties	duty	NOUN
gp-267	74	14	and	and	CCONJ
gp-267	74	15	responsibilities	responsibility	NOUN
gp-267	74	16	of	of	ADP
gp-267	74	17	each	each	DET
gp-267	74	18	section	section	NOUN
gp-267	74	19	.	.	PUNCT
gp-267	75	1	in	in	ADP
gp-267	75	2	addition	addition	NOUN
gp-267	75	3	,	,	PUNCT
gp-267	75	4	the	the	DET
gp-267	75	5	author	author	NOUN
gp-267	75	6	also	also	ADV
gp-267	75	7	uses	use	VERB
gp-267	75	8	data	datum	NOUN
gp-267	75	9	sources	source	NOUN
gp-267	75	10	,	,	PUNCT
gp-267	75	11	namely	namely	ADV
gp-267	75	12	primary	primary	ADJ
gp-267	75	13	data	datum	NOUN
gp-267	75	14	and	and	CCONJ
gp-267	75	15	secondary	secondary	ADJ
gp-267	75	16	data	datum	NOUN
gp-267	75	17	.	.	PUNCT
gp-267	76	1	in	in	ADP
gp-267	76	2	this	this	DET
gp-267	76	3	study	study	NOUN
gp-267	76	4	,	,	PUNCT
gp-267	76	5	primary	primary	ADJ
gp-267	76	6	data	datum	NOUN
gp-267	76	7	sources	source	NOUN
gp-267	76	8	were	be	AUX
gp-267	76	9	obtained	obtain	VERB
gp-267	76	10	through	through	ADP
gp-267	76	11	direct	direct	ADJ
gp-267	76	12	observation	observation	NOUN
gp-267	76	13	and	and	CCONJ
gp-267	76	14	interviews	interview	NOUN
gp-267	76	15	conducted	conduct	VERB
gp-267	76	16	by	by	ADP
gp-267	76	17	the	the	DET
gp-267	76	18	author	author	NOUN
gp-267	76	19	at	at	ADP
gp-267	76	20	the	the	DET
gp-267	76	21	stella	stella	PROPN
gp-267	76	22	mundi	mundi	PROPN
gp-267	76	23	indonesia	indonesia	PROPN
gp-267	76	24	foundation	foundation	PROPN
gp-267	76	25	.	.	PUNCT
gp-267	77	1	secondary	secondary	ADJ
gp-267	77	2	data	datum	NOUN
gp-267	77	3	in	in	ADP
gp-267	77	4	this	this	DET
gp-267	77	5	study	study	NOUN
gp-267	77	6	are	be	AUX
gp-267	77	7	literature	literature	NOUN
gp-267	77	8	studies	study	NOUN
gp-267	77	9	on	on	ADP
gp-267	77	10	understanding	understand	VERB
gp-267	77	11	the	the	DET
gp-267	77	12	internal	internal	ADJ
gp-267	77	13	control	control	NOUN
gp-267	77	14	system	system	NOUN
gp-267	77	15	and	and	CCONJ
gp-267	77	16	understanding	understanding	NOUN
gp-267	77	17	of	of	ADP
gp-267	77	18	receivables	receivables	NOUN
gp-267	77	19	,	,	PUNCT
gp-267	77	20	notes	note	NOUN
gp-267	77	21	on	on	ADP
gp-267	77	22	school	school	NOUN
gp-267	77	23	fees	fee	NOUN
gp-267	77	24	receivables	receivable	NOUN
gp-267	77	25	,	,	PUNCT
gp-267	77	26	documents	document	NOUN
gp-267	77	27	related	relate	VERB
gp-267	77	28	to	to	ADP
gp-267	77	29	the	the	DET
gp-267	77	30	receivables	receivables	NOUN
gp-267	77	31	accounting	accounting	NOUN
gp-267	77	32	system	system	NOUN
gp-267	77	33	,	,	PUNCT
gp-267	77	34	organizational	organizational	ADJ
gp-267	77	35	structure	structure	NOUN
gp-267	77	36	and	and	CCONJ
gp-267	77	37	division	division	NOUN
gp-267	77	38	of	of	ADP
gp-267	77	39	tasks	task	NOUN
gp-267	77	40	,	,	PUNCT
gp-267	77	41	general	general	ADJ
gp-267	77	42	description	description	NOUN
gp-267	77	43	and	and	CCONJ
gp-267	77	44	company	company	NOUN
gp-267	77	45	activities	activity	NOUN
gp-267	77	46	.	.	PUNCT
gp-267	78	1	data	datum	NOUN
gp-267	78	2	collection	collection	NOUN
gp-267	78	3	techniques	technique	NOUN
gp-267	78	4	used	use	VERB
gp-267	78	5	in	in	ADP
gp-267	78	6	this	this	DET
gp-267	78	7	study	study	NOUN
gp-267	78	8	,	,	PUNCT
gp-267	78	9	namely	namely	ADV
gp-267	78	10	observation	observation	NOUN
gp-267	78	11	,	,	PUNCT
gp-267	78	12	documentation	documentation	NOUN
gp-267	78	13	and	and	CCONJ
gp-267	78	14	interviews	interview	NOUN
gp-267	78	15	by	by	ADP
gp-267	78	16	asking	ask	VERB
gp-267	78	17	the	the	DET
gp-267	78	18	head	head	NOUN
gp-267	78	19	and	and	CCONJ
gp-267	78	20	administrative	administrative	ADJ
gp-267	78	21	and	and	CCONJ
gp-267	78	22	financial	financial	ADJ
gp-267	78	23	staff	staff	NOUN
gp-267	78	24	of	of	ADP
gp-267	78	25	the	the	DET
gp-267	78	26	stella	stella	PROPN
gp-267	78	27	mundi	mundi	PROPN
gp-267	78	28	indonesia	indonesia	PROPN
gp-267	78	29	foundation	foundation	PROPN
gp-267	78	30	.	.	PUNCT
gp-267	79	1	in	in	ADP
gp-267	79	2	this	this	DET
gp-267	79	3	study	study	NOUN
gp-267	79	4	,	,	PUNCT
gp-267	79	5	the	the	DET
gp-267	79	6	research	research	NOUN
gp-267	79	7	method	method	NOUN
gp-267	79	8	is	be	AUX
gp-267	79	9	not	not	PART
gp-267	79	10	in	in	ADP
gp-267	79	11	the	the	DET
gp-267	79	12	form	form	NOUN
gp-267	79	13	of	of	ADP
gp-267	79	14	hypothesis	hypothesis	NOUN
gp-267	79	15	testing	testing	NOUN
gp-267	79	16	,	,	PUNCT
gp-267	79	17	but	but	CCONJ
gp-267	79	18	reveals	reveal	VERB
gp-267	79	19	a	a	DET
gp-267	79	20	phenomenon	phenomenon	NOUN
gp-267	79	21	by	by	ADP
gp-267	79	22	analyzing	analyze	VERB
gp-267	79	23	aspects	aspect	NOUN
gp-267	79	24	that	that	PRON
gp-267	79	25	are	be	AUX
gp-267	79	26	relevant	relevant	ADJ
gp-267	79	27	to	to	ADP
gp-267	79	28	the	the	DET
gp-267	79	29	phenomenon	phenomenon	NOUN
gp-267	79	30	,	,	PUNCT
gp-267	79	31	then	then	ADV
gp-267	79	32	assessed	assess	VERB
gp-267	79	33	and	and	CCONJ
gp-267	79	34	conclusions	conclusion	NOUN
gp-267	79	35	are	be	AUX
gp-267	79	36	drawn	draw	VERB
gp-267	79	37	as	as	ADP
gp-267	79	38	answers	answer	NOUN
gp-267	79	39	to	to	ADP
gp-267	79	40	the	the	DET
gp-267	79	41	problems	problem	NOUN
gp-267	79	42	that	that	PRON
gp-267	79	43	occur	occur	VERB
gp-267	79	44	.	.	PUNCT
gp-267	80	1	the	the	DET
gp-267	80	2	data	datum	NOUN
gp-267	80	3	analysis	analysis	NOUN
gp-267	80	4	used	use	VERB
gp-267	80	5	in	in	ADP
gp-267	80	6	this	this	DET
gp-267	80	7	study	study	NOUN
gp-267	80	8	is	be	AUX
gp-267	80	9	the	the	DET
gp-267	80	10	qualitative	qualitative	ADJ
gp-267	80	11	data	datum	NOUN
gp-267	80	12	analysis	analysis	NOUN
gp-267	80	13	model	model	NOUN
gp-267	80	14	of	of	ADP
gp-267	80	15	miles	mile	NOUN
gp-267	80	16	and	and	CCONJ
gp-267	80	17	hubermen	huberman	NOUN
gp-267	80	18	where	where	SCONJ
gp-267	80	19	there	there	PRON
gp-267	80	20	are	be	VERB
gp-267	80	21	three	three	NUM
gp-267	80	22	stages	stage	NOUN
gp-267	80	23	of	of	ADP
gp-267	80	24	analysis	analysis	NOUN
gp-267	80	25	,	,	PUNCT
gp-267	80	26	namely	namely	ADV
gp-267	80	27	:	:	PUNCT
gp-267	80	28	data	datum	NOUN
gp-267	80	29	reduction	reduction	NOUN
gp-267	80	30	,	,	PUNCT
gp-267	80	31	data	datum	NOUN
gp-267	80	32	presentation	presentation	NOUN
gp-267	80	33	and	and	CCONJ
gp-267	80	34	drawing	draw	VERB
gp-267	80	35	conclusions	conclusion	NOUN
gp-267	80	36	and	and	CCONJ
gp-267	80	37	verification	verification	NOUN
gp-267	80	38	(	(	PUNCT
gp-267	80	39	bungin	bungin	NOUN
gp-267	80	40	,	,	PUNCT
gp-267	80	41	2017	2017	NUM
gp-267	80	42	)	)	PUNCT
gp-267	80	43	.	.	PUNCT
gp-267	81	1	result	result	NOUN
gp-267	81	2	and	and	CCONJ
gp-267	81	3	discussion	discussion	NOUN
gp-267	81	4	analysis	analysis	NOUN
gp-267	81	5	of	of	ADP
gp-267	81	6	internal	internal	ADJ
gp-267	81	7	control	control	NOUN
gp-267	81	8	system	system	NOUN
gp-267	81	9	of	of	ADP
gp-267	81	10	receivables	receivables	NOUN
gp-267	81	11	at	at	ADP
gp-267	81	12	stella	stella	PROPN
gp-267	81	13	mundi	mundi	PROPN
gp-267	81	14	indonesia	indonesia	PROPN
gp-267	81	15	foundation	foundation	PROPN
gp-267	81	16	internal	internal	PROPN
gp-267	81	17	control	control	PROPN
gp-267	81	18	aims	aim	VERB
gp-267	81	19	to	to	PART
gp-267	81	20	check	check	VERB
gp-267	81	21	the	the	DET
gp-267	81	22	accuracy	accuracy	NOUN
gp-267	81	23	and	and	CCONJ
gp-267	81	24	reliability	reliability	NOUN
gp-267	81	25	of	of	ADP
gp-267	81	26	accounting	accounting	NOUN
gp-267	81	27	data	datum	NOUN
gp-267	81	28	,	,	PUNCT
gp-267	81	29	maintain	maintain	VERB
gp-267	81	30	the	the	DET
gp-267	81	31	security	security	NOUN
gp-267	81	32	of	of	ADP
gp-267	81	33	an	an	DET
gp-267	81	34	organization	organization	NOUN
gp-267	81	35	's	's	PART
gp-267	81	36	assets	asset	NOUN
gp-267	81	37	,	,	PUNCT
gp-267	81	38	encourage	encourage	VERB
gp-267	81	39	work	work	NOUN
gp-267	81	40	efficiency	efficiency	NOUN
gp-267	81	41	or	or	CCONJ
gp-267	81	42	company	company	NOUN
gp-267	81	43	operations	operation	NOUN
gp-267	81	44	,	,	PUNCT
gp-267	81	45	and	and	CCONJ
gp-267	81	46	encourage	encourage	VERB
gp-267	81	47	compliance	compliance	NOUN
gp-267	81	48	with	with	ADP
gp-267	81	49	management	management	NOUN
gp-267	81	50	policies	policy	NOUN
gp-267	81	51	that	that	PRON
gp-267	81	52	have	have	AUX
gp-267	81	53	been	be	AUX
gp-267	81	54	implemented	implement	VERB
gp-267	81	55	(	(	PUNCT
gp-267	81	56	fauzi	fauzi	PROPN
gp-267	81	57	,	,	PUNCT
gp-267	81	58	2017	2017	NUM
gp-267	81	59	)	)	PUNCT
gp-267	81	60	.	.	PUNCT
gp-267	82	1	analysis	analysis	NOUN
gp-267	82	2	of	of	ADP
gp-267	82	3	the	the	DET
gp-267	82	4	internal	internal	ADJ
gp-267	82	5	control	control	NOUN
gp-267	82	6	system	system	NOUN
gp-267	82	7	of	of	ADP
gp-267	82	8	receivables	receivables	NOUN
gp-267	82	9	at	at	ADP
gp-267	82	10	the	the	DET
gp-267	82	11	stella	stella	PROPN
gp-267	82	12	mundi	mundi	PROPN
gp-267	82	13	indonesia	indonesia	PROPN
gp-267	82	14	foundation	foundation	PROPN
gp-267	82	15	with	with	ADP
gp-267	82	16	reference	reference	NOUN
gp-267	82	17	to	to	ADP
gp-267	82	18	the	the	DET
gp-267	82	19	five	five	NUM
gp-267	82	20	components	component	NOUN
gp-267	82	21	of	of	ADP
gp-267	82	22	the	the	DET
gp-267	82	23	internal	internal	ADJ
gp-267	82	24	control	control	NOUN
gp-267	82	25	system	system	NOUN
gp-267	82	26	based	base	VERB
gp-267	82	27	on	on	ADP
gp-267	82	28	coso	coso	PROPN
gp-267	82	29	(	(	PUNCT
gp-267	82	30	committee	committee	NOUN
gp-267	82	31	of	of	ADP
gp-267	82	32	sponsoring	sponsor	VERB
gp-267	82	33	organizations	organization	NOUN
gp-267	82	34	)	)	PUNCT
gp-267	82	35	,	,	PUNCT
gp-267	82	36	namely	namely	ADV
gp-267	82	37	:	:	PUNCT
gp-267	82	38	american	american	PROPN
gp-267	82	39	journal	journal	PROPN
gp-267	82	40	of	of	ADP
gp-267	82	41	economic	economic	ADJ
gp-267	82	42	and	and	CCONJ
gp-267	82	43	management	management	NOUN
gp-267	82	44	business	business	NOUN
gp-267	82	45	vol	vol	NOUN
gp-267	82	46	.	.	PUNCT
gp-267	83	1	4no	4no	NOUN
gp-267	83	2	.	.	PUNCT
gp-267	84	1	6	6	NUM
gp-267	84	2	june	june	PROPN
gp-267	84	3	2025	2025	NUM
gp-267	84	4	824	824	NUM
gp-267	84	5	1	1	NUM
gp-267	84	6	.	.	PUNCT
gp-267	84	7	environmental	environmental	ADJ
gp-267	84	8	control	control	PROPN
gp-267	84	9	the	the	DET
gp-267	84	10	environmental	environmental	PROPN
gp-267	84	11	control	control	PROPN
gp-267	84	12	component	component	NOUN
gp-267	84	13	has	have	AUX
gp-267	84	14	been	be	AUX
gp-267	84	15	implemented	implement	VERB
gp-267	84	16	very	very	ADV
gp-267	84	17	well	well	ADV
gp-267	84	18	by	by	ADP
gp-267	84	19	the	the	DET
gp-267	84	20	stella	stella	PROPN
gp-267	84	21	mundi	mundi	PROPN
gp-267	84	22	indonesia	indonesia	PROPN
gp-267	84	23	foundation	foundation	PROPN
gp-267	84	24	,	,	PUNCT
gp-267	84	25	this	this	PRON
gp-267	84	26	is	be	AUX
gp-267	84	27	proven	prove	VERB
gp-267	84	28	by	by	ADP
gp-267	84	29	the	the	DET
gp-267	84	30	clarity	clarity	NOUN
gp-267	84	31	in	in	ADP
gp-267	84	32	the	the	DET
gp-267	84	33	delegation	delegation	NOUN
gp-267	84	34	of	of	ADP
gp-267	84	35	authority	authority	NOUN
gp-267	84	36	and	and	CCONJ
gp-267	84	37	duties	duty	NOUN
gp-267	84	38	according	accord	VERB
gp-267	84	39	to	to	ADP
gp-267	84	40	the	the	DET
gp-267	84	41	organizational	organizational	ADJ
gp-267	84	42	structure	structure	NOUN
gp-267	84	43	.	.	PUNCT
gp-267	85	1	in	in	ADP
gp-267	85	2	its	its	PRON
gp-267	85	3	implementation	implementation	NOUN
gp-267	85	4	,	,	PUNCT
gp-267	85	5	the	the	DET
gp-267	85	6	stella	stella	PROPN
gp-267	85	7	mundi	mundi	PROPN
gp-267	85	8	indonesia	indonesia	PROPN
gp-267	85	9	foundation	foundation	PROPN
gp-267	85	10	upholds	uphold	VERB
gp-267	85	11	the	the	DET
gp-267	85	12	values	value	NOUN
gp-267	85	13	and	and	CCONJ
gp-267	85	14	code	code	NOUN
gp-267	85	15	of	of	ADP
gp-267	85	16	ethics	ethic	NOUN
gp-267	85	17	it	it	PRON
gp-267	85	18	has	have	VERB
gp-267	85	19	,	,	PUNCT
gp-267	85	20	every	every	DET
gp-267	85	21	part	part	NOUN
gp-267	85	22	of	of	ADP
gp-267	85	23	the	the	DET
gp-267	85	24	stella	stella	PROPN
gp-267	85	25	mundi	mundi	PROPN
gp-267	85	26	indonesia	indonesia	PROPN
gp-267	85	27	foundation	foundation	PROPN
gp-267	85	28	must	must	AUX
gp-267	85	29	apply	apply	VERB
gp-267	85	30	the	the	DET
gp-267	85	31	4	4	NUM
gp-267	85	32	pillars	pillar	NOUN
gp-267	85	33	(	(	PUNCT
gp-267	85	34	support	support	NOUN
gp-267	85	35	,	,	PUNCT
gp-267	85	36	caring	caring	ADJ
gp-267	85	37	,	,	PUNCT
gp-267	85	38	respect	respect	NOUN
gp-267	85	39	,	,	PUNCT
gp-267	85	40	and	and	CCONJ
gp-267	85	41	collaboration	collaboration	NOUN
gp-267	85	42	)	)	PUNCT
gp-267	85	43	in	in	ADP
gp-267	85	44	every	every	DET
gp-267	85	45	implementation	implementation	NOUN
gp-267	85	46	of	of	ADP
gp-267	85	47	its	its	PRON
gp-267	85	48	duties	duty	NOUN
gp-267	85	49	and	and	CCONJ
gp-267	85	50	responsibilities	responsibility	NOUN
gp-267	85	51	.	.	PUNCT
gp-267	86	1	these	these	DET
gp-267	86	2	values	value	NOUN
gp-267	86	3	and	and	CCONJ
gp-267	86	4	codes	code	NOUN
gp-267	86	5	of	of	ADP
gp-267	86	6	ethics	ethic	NOUN
gp-267	86	7	are	be	AUX
gp-267	86	8	set	set	VERB
gp-267	86	9	out	out	ADP
gp-267	86	10	in	in	ADP
gp-267	86	11	a	a	DET
gp-267	86	12	regulation	regulation	NOUN
gp-267	86	13	formed	form	VERB
gp-267	86	14	by	by	ADP
gp-267	86	15	management	management	NOUN
gp-267	86	16	and	and	CCONJ
gp-267	86	17	socialized	socialize	VERB
gp-267	86	18	to	to	ADP
gp-267	86	19	all	all	DET
gp-267	86	20	parts	part	NOUN
gp-267	86	21	of	of	ADP
gp-267	86	22	the	the	DET
gp-267	86	23	stella	stella	PROPN
gp-267	86	24	mundi	mundi	PROPN
gp-267	86	25	indonesia	indonesia	PROPN
gp-267	86	26	foundation	foundation	PROPN
gp-267	86	27	.	.	PUNCT
gp-267	87	1	if	if	SCONJ
gp-267	87	2	any	any	DET
gp-267	87	3	part	part	NOUN
gp-267	87	4	of	of	ADP
gp-267	87	5	the	the	DET
gp-267	87	6	stella	stella	PROPN
gp-267	87	7	mundi	mundi	PROPN
gp-267	87	8	indonesia	indonesia	PROPN
gp-267	87	9	foundation	foundation	PROPN
gp-267	87	10	does	do	AUX
gp-267	87	11	not	not	PART
gp-267	87	12	apply	apply	VERB
gp-267	87	13	the	the	DET
gp-267	87	14	values	value	NOUN
gp-267	87	15	and	and	CCONJ
gp-267	87	16	code	code	NOUN
gp-267	87	17	of	of	ADP
gp-267	87	18	ethics	ethic	NOUN
gp-267	87	19	,	,	PUNCT
gp-267	87	20	sanctions	sanction	NOUN
gp-267	87	21	will	will	AUX
gp-267	87	22	be	be	AUX
gp-267	87	23	imposed	impose	VERB
gp-267	87	24	.	.	PUNCT
gp-267	88	1	sanctions	sanction	NOUN
gp-267	88	2	given	give	VERB
gp-267	88	3	can	can	AUX
gp-267	88	4	be	be	AUX
gp-267	88	5	in	in	ADP
gp-267	88	6	the	the	DET
gp-267	88	7	form	form	NOUN
gp-267	88	8	of	of	ADP
gp-267	88	9	verbal	verbal	ADJ
gp-267	88	10	warnings	warning	NOUN
gp-267	88	11	or	or	CCONJ
gp-267	88	12	a	a	DET
gp-267	88	13	warning	warning	NOUN
gp-267	88	14	letter	letter	NOUN
gp-267	88	15	.	.	PUNCT
gp-267	89	1	in	in	ADP
gp-267	89	2	addition	addition	NOUN
gp-267	89	3	,	,	PUNCT
gp-267	89	4	the	the	DET
gp-267	89	5	commitment	commitment	NOUN
gp-267	89	6	to	to	ADP
gp-267	89	7	competence	competence	NOUN
gp-267	89	8	has	have	AUX
gp-267	89	9	also	also	ADV
gp-267	89	10	been	be	AUX
gp-267	89	11	implemented	implement	VERB
gp-267	89	12	well	well	ADV
gp-267	89	13	as	as	SCONJ
gp-267	89	14	evidenced	evidence	VERB
gp-267	89	15	by	by	ADP
gp-267	89	16	the	the	DET
gp-267	89	17	attention	attention	NOUN
gp-267	89	18	to	to	ADP
gp-267	89	19	the	the	DET
gp-267	89	20	education	education	NOUN
gp-267	89	21	and	and	CCONJ
gp-267	89	22	expertise	expertise	NOUN
gp-267	89	23	of	of	ADP
gp-267	89	24	prospective	prospective	ADJ
gp-267	89	25	staff	staff	NOUN
gp-267	89	26	so	so	SCONJ
gp-267	89	27	that	that	SCONJ
gp-267	89	28	the	the	DET
gp-267	89	29	placement	placement	NOUN
gp-267	89	30	of	of	ADP
gp-267	89	31	prospective	prospective	ADJ
gp-267	89	32	staff	staff	NOUN
gp-267	89	33	can	can	AUX
gp-267	89	34	be	be	AUX
gp-267	89	35	in	in	ADP
gp-267	89	36	accordance	accordance	NOUN
gp-267	89	37	with	with	ADP
gp-267	89	38	their	their	PRON
gp-267	89	39	fields	field	NOUN
gp-267	89	40	.	.	PUNCT
gp-267	90	1	the	the	DET
gp-267	90	2	management	management	NOUN
gp-267	90	3	philosophy	philosophy	NOUN
gp-267	90	4	in	in	ADP
gp-267	90	5	applying	apply	VERB
gp-267	90	6	values	value	NOUN
gp-267	90	7	and	and	CCONJ
gp-267	90	8	codes	code	NOUN
gp-267	90	9	of	of	ADP
gp-267	90	10	ethics	ethic	NOUN
gp-267	90	11	to	to	ADP
gp-267	90	12	every	every	DET
gp-267	90	13	implementation	implementation	NOUN
gp-267	90	14	of	of	ADP
gp-267	90	15	tasks	task	NOUN
gp-267	90	16	is	be	AUX
gp-267	90	17	the	the	DET
gp-267	90	18	basis	basis	NOUN
gp-267	90	19	of	of	ADP
gp-267	90	20	knowledge	knowledge	NOUN
gp-267	90	21	and	and	CCONJ
gp-267	90	22	processes	process	NOUN
gp-267	90	23	used	use	VERB
gp-267	90	24	to	to	PART
gp-267	90	25	develop	develop	VERB
gp-267	90	26	and	and	CCONJ
gp-267	90	27	design	design	VERB
gp-267	90	28	views	view	NOUN
gp-267	90	29	on	on	ADP
gp-267	90	30	something	something	PRON
gp-267	90	31	.	.	PUNCT
gp-267	91	1	this	this	DET
gp-267	91	2	management	management	NOUN
gp-267	91	3	philosophy	philosophy	NOUN
gp-267	91	4	aims	aim	VERB
gp-267	91	5	to	to	PART
gp-267	91	6	inform	inform	VERB
gp-267	91	7	and	and	CCONJ
gp-267	91	8	communicate	communicate	VERB
gp-267	91	9	the	the	DET
gp-267	91	10	goals	goal	NOUN
gp-267	91	11	,	,	PUNCT
gp-267	91	12	planning	planning	NOUN
gp-267	91	13	,	,	PUNCT
gp-267	91	14	and	and	CCONJ
gp-267	91	15	activities	activity	NOUN
gp-267	91	16	of	of	ADP
gp-267	91	17	the	the	DET
gp-267	91	18	foundation	foundation	NOUN
gp-267	91	19	in	in	ADP
gp-267	91	20	question	question	NOUN
gp-267	91	21	in	in	ADP
gp-267	91	22	achieving	achieve	VERB
gp-267	91	23	the	the	DET
gp-267	91	24	foundation	foundation	NOUN
gp-267	91	25	's	's	PART
gp-267	91	26	goal	goal	NOUN
gp-267	91	27	of	of	ADP
gp-267	91	28	creating	create	VERB
gp-267	91	29	a	a	DET
gp-267	91	30	comfortable	comfortable	ADJ
gp-267	91	31	and	and	CCONJ
gp-267	91	32	pleasant	pleasant	ADJ
gp-267	91	33	working	working	NOUN
gp-267	91	34	environment	environment	NOUN
gp-267	91	35	for	for	ADP
gp-267	91	36	all	all	DET
gp-267	91	37	parts	part	NOUN
gp-267	91	38	of	of	ADP
gp-267	91	39	the	the	DET
gp-267	91	40	stella	stella	PROPN
gp-267	91	41	mundi	mundi	PROPN
gp-267	91	42	indonesia	indonesia	PROPN
gp-267	91	43	foundation	foundation	PROPN
gp-267	91	44	so	so	SCONJ
gp-267	91	45	that	that	SCONJ
gp-267	91	46	a	a	DET
gp-267	91	47	good	good	ADJ
gp-267	91	48	relationship	relationship	NOUN
gp-267	91	49	is	be	AUX
gp-267	91	50	formed	form	VERB
gp-267	91	51	between	between	ADP
gp-267	91	52	all	all	DET
gp-267	91	53	parts	part	NOUN
gp-267	91	54	of	of	ADP
gp-267	91	55	the	the	DET
gp-267	91	56	foundation	foundation	NOUN
gp-267	91	57	and	and	CCONJ
gp-267	91	58	parents	parent	NOUN
gp-267	91	59	.	.	PUNCT
gp-267	92	1	2	2	X
gp-267	92	2	.	.	X
gp-267	92	3	risk	risk	NOUN
gp-267	92	4	assessment	assessment	NOUN
gp-267	92	5	risk	risk	NOUN
gp-267	92	6	assessment	assessment	NOUN
gp-267	92	7	at	at	ADP
gp-267	92	8	yayasan	yayasan	PROPN
gp-267	92	9	stella	stella	PROPN
gp-267	92	10	mundi	mundi	PROPN
gp-267	92	11	indonesia	indonesia	PROPN
gp-267	92	12	has	have	AUX
gp-267	92	13	been	be	AUX
gp-267	92	14	running	run	VERB
gp-267	92	15	very	very	ADV
gp-267	92	16	well	well	ADV
gp-267	92	17	.	.	PUNCT
gp-267	93	1	this	this	PRON
gp-267	93	2	is	be	AUX
gp-267	93	3	proven	prove	VERB
gp-267	93	4	by	by	ADP
gp-267	93	5	the	the	DET
gp-267	93	6	existence	existence	NOUN
gp-267	93	7	of	of	ADP
gp-267	93	8	rules	rule	NOUN
gp-267	93	9	set	set	VERB
gp-267	93	10	by	by	ADP
gp-267	93	11	yayasan	yayasan	PROPN
gp-267	93	12	stella	stella	PROPN
gp-267	93	13	mundi	mundi	PROPN
gp-267	93	14	indonesia	indonesia	PROPN
gp-267	93	15	regarding	regard	VERB
gp-267	93	16	monthly	monthly	ADJ
gp-267	93	17	school	school	NOUN
gp-267	93	18	fee	fee	NOUN
gp-267	93	19	billing	billing	NOUN
gp-267	93	20	carried	carry	VERB
gp-267	93	21	out	out	ADP
gp-267	93	22	one	one	NUM
gp-267	93	23	month	month	NOUN
gp-267	93	24	in	in	ADP
gp-267	93	25	advance	advance	NOUN
gp-267	93	26	before	before	ADP
gp-267	93	27	the	the	DET
gp-267	93	28	current	current	ADJ
gp-267	93	29	month	month	NOUN
gp-267	93	30	,	,	PUNCT
gp-267	93	31	precisely	precisely	ADV
gp-267	93	32	on	on	ADP
gp-267	93	33	the	the	DET
gp-267	93	34	23rd	23rd	NOUN
gp-267	93	35	of	of	ADP
gp-267	93	36	each	each	DET
gp-267	93	37	month	month	NOUN
gp-267	93	38	.	.	PUNCT
gp-267	94	1	parents	parent	NOUN
gp-267	94	2	are	be	AUX
gp-267	94	3	given	give	VERB
gp-267	94	4	a	a	DET
gp-267	94	5	deadline	deadline	NOUN
gp-267	94	6	of	of	ADP
gp-267	94	7	one	one	NUM
gp-267	94	8	week	week	NOUN
gp-267	94	9	(	(	PUNCT
gp-267	94	10	7	7	NUM
gp-267	94	11	days	day	NOUN
gp-267	94	12	)	)	PUNCT
gp-267	94	13	from	from	ADP
gp-267	94	14	the	the	DET
gp-267	94	15	date	date	NOUN
gp-267	94	16	the	the	DET
gp-267	94	17	bill	bill	NOUN
gp-267	94	18	is	be	AUX
gp-267	94	19	sent	send	VERB
gp-267	94	20	to	to	PART
gp-267	94	21	make	make	VERB
gp-267	94	22	payment	payment	NOUN
gp-267	94	23	of	of	ADP
gp-267	94	24	the	the	DET
gp-267	94	25	bill	bill	NOUN
gp-267	94	26	.	.	PUNCT
gp-267	95	1	if	if	SCONJ
gp-267	95	2	within	within	ADP
gp-267	95	3	the	the	DET
gp-267	95	4	deadline	deadline	NOUN
gp-267	95	5	of	of	ADP
gp-267	95	6	one	one	NUM
gp-267	95	7	week	week	NOUN
gp-267	95	8	(	(	PUNCT
gp-267	95	9	7	7	NUM
gp-267	95	10	days	day	NOUN
gp-267	95	11	)	)	PUNCT
gp-267	95	12	,	,	PUNCT
gp-267	95	13	parents	parent	NOUN
gp-267	95	14	have	have	AUX
gp-267	95	15	not	not	PART
gp-267	95	16	made	make	VERB
gp-267	95	17	payment	payment	NOUN
gp-267	95	18	,	,	PUNCT
gp-267	95	19	then	then	ADV
gp-267	95	20	according	accord	VERB
gp-267	95	21	to	to	ADP
gp-267	95	22	the	the	DET
gp-267	95	23	rules	rule	NOUN
gp-267	95	24	of	of	ADP
gp-267	95	25	yayasan	yayasan	PROPN
gp-267	95	26	stella	stella	PROPN
gp-267	95	27	mundi	mundi	PROPN
gp-267	95	28	indonesia	indonesia	PROPN
gp-267	95	29	,	,	PUNCT
gp-267	95	30	a	a	DET
gp-267	95	31	fine	fine	NOUN
gp-267	95	32	of	of	ADP
gp-267	95	33	idr	idr	PROPN
gp-267	95	34	100,000	100,000	NUM
gp-267	95	35	/	/	SYM
gp-267	95	36	month	month	NOUN
gp-267	95	37	will	will	AUX
gp-267	95	38	be	be	AUX
gp-267	95	39	imposed	impose	VERB
gp-267	95	40	for	for	ADP
gp-267	95	41	each	each	DET
gp-267	95	42	late	late	ADJ
gp-267	95	43	payment	payment	NOUN
gp-267	95	44	of	of	ADP
gp-267	95	45	school	school	NOUN
gp-267	95	46	fee	fee	NOUN
gp-267	95	47	bill	bill	NOUN
gp-267	95	48	.	.	PUNCT
gp-267	96	1	if	if	SCONJ
gp-267	96	2	parents	parent	NOUN
gp-267	96	3	have	have	AUX
gp-267	96	4	not	not	PART
gp-267	96	5	made	make	VERB
gp-267	96	6	payment	payment	NOUN
gp-267	96	7	of	of	ADP
gp-267	96	8	school	school	NOUN
gp-267	96	9	fee	fee	NOUN
gp-267	96	10	past	past	ADP
gp-267	96	11	the	the	DET
gp-267	96	12	deadline	deadline	NOUN
gp-267	96	13	of	of	ADP
gp-267	96	14	7	7	NUM
gp-267	96	15	(	(	PUNCT
gp-267	96	16	seven	seven	NUM
gp-267	96	17	)	)	PUNCT
gp-267	96	18	days	day	NOUN
gp-267	96	19	,	,	PUNCT
gp-267	96	20	several	several	ADJ
gp-267	96	21	stages	stage	NOUN
gp-267	96	22	of	of	ADP
gp-267	96	23	billing	billing	NOUN
gp-267	96	24	will	will	AUX
gp-267	96	25	be	be	AUX
gp-267	96	26	carried	carry	VERB
gp-267	96	27	out	out	ADP
gp-267	96	28	to	to	ADP
gp-267	96	29	parents	parent	NOUN
gp-267	96	30	starting	start	VERB
gp-267	96	31	from	from	ADP
gp-267	96	32	sending	send	VERB
gp-267	96	33	reminder	reminder	NOUN
gp-267	96	34	messages	message	NOUN
gp-267	96	35	via	via	ADP
gp-267	96	36	e	e	NOUN
gp-267	96	37	-	-	NOUN
gp-267	96	38	mail	mail	NOUN
gp-267	96	39	,	,	PUNCT
gp-267	96	40	contacting	contact	VERB
gp-267	96	41	by	by	ADP
gp-267	96	42	telephone	telephone	NOUN
gp-267	96	43	,	,	PUNCT
gp-267	96	44	delivering	deliver	VERB
gp-267	96	45	messages	message	NOUN
gp-267	96	46	verbally	verbally	ADV
gp-267	96	47	and	and	CCONJ
gp-267	96	48	finally	finally	ADV
gp-267	96	49	making	make	VERB
gp-267	96	50	an	an	DET
gp-267	96	51	appointment	appointment	NOUN
gp-267	96	52	.	.	PUNCT
gp-267	97	1	to	to	PART
gp-267	97	2	minimize	minimize	VERB
gp-267	97	3	the	the	DET
gp-267	97	4	risk	risk	NOUN
gp-267	97	5	of	of	ADP
gp-267	97	6	increasing	increase	VERB
gp-267	97	7	receivables	receivable	NOUN
gp-267	97	8	,	,	PUNCT
gp-267	97	9	yayasan	yayasan	PROPN
gp-267	97	10	stella	stella	PROPN
gp-267	97	11	mundi	mundi	PROPN
gp-267	97	12	indonesia	indonesia	PROPN
gp-267	97	13	provides	provide	VERB
gp-267	97	14	a	a	DET
gp-267	97	15	new	new	ADJ
gp-267	97	16	policy	policy	NOUN
gp-267	97	17	in	in	ADP
gp-267	97	18	certain	certain	ADJ
gp-267	97	19	cases	case	NOUN
gp-267	97	20	to	to	PART
gp-267	97	21	help	help	VERB
gp-267	97	22	parents	parent	NOUN
gp-267	97	23	in	in	ADP
gp-267	97	24	making	make	VERB
gp-267	97	25	bill	bill	NOUN
gp-267	97	26	payments	payment	NOUN
gp-267	97	27	.	.	PUNCT
gp-267	98	1	one	one	NUM
gp-267	98	2	of	of	ADP
gp-267	98	3	them	they	PRON
gp-267	98	4	is	be	AUX
gp-267	98	5	by	by	ADP
gp-267	98	6	providing	provide	VERB
gp-267	98	7	instalments	instalment	NOUN
gp-267	98	8	of	of	ADP
gp-267	98	9	school	school	NOUN
gp-267	98	10	fee	fee	NOUN
gp-267	98	11	payments	payment	NOUN
gp-267	98	12	by	by	ADP
gp-267	98	13	signing	sign	VERB
gp-267	98	14	an	an	DET
gp-267	98	15	agreement	agreement	NOUN
gp-267	98	16	regarding	regard	VERB
gp-267	98	17	the	the	DET
gp-267	98	18	payment	payment	NOUN
gp-267	98	19	time	time	NOUN
gp-267	98	20	and	and	CCONJ
gp-267	98	21	amount	amount	NOUN
gp-267	98	22	of	of	ADP
gp-267	98	23	instalments	instalment	NOUN
gp-267	98	24	to	to	PART
gp-267	98	25	ease	ease	VERB
gp-267	98	26	the	the	DET
gp-267	98	27	burden	burden	NOUN
gp-267	98	28	on	on	ADP
gp-267	98	29	parents	parent	NOUN
gp-267	98	30	.	.	PUNCT
gp-267	99	1	risk	risk	NOUN
gp-267	99	2	assessment	assessment	NOUN
gp-267	99	3	of	of	ADP
gp-267	99	4	receivables	receivables	NOUN
gp-267	99	5	is	be	AUX
gp-267	99	6	carried	carry	VERB
gp-267	99	7	out	out	ADP
gp-267	99	8	to	to	PART
gp-267	99	9	avoid	avoid	VERB
gp-267	99	10	the	the	DET
gp-267	99	11	risk	risk	NOUN
gp-267	99	12	of	of	ADP
gp-267	99	13	missed	miss	VERB
gp-267	99	14	receivables	receivables	NOUN
gp-267	99	15	in	in	ADP
gp-267	99	16	recording	recording	NOUN
gp-267	99	17	and	and	CCONJ
gp-267	99	18	to	to	PART
gp-267	99	19	avoid	avoid	VERB
gp-267	99	20	uncollectible	uncollectible	ADJ
gp-267	99	21	receivables	receivables	NOUN
gp-267	99	22	.	.	PUNCT
gp-267	100	1	in	in	ADP
gp-267	100	2	the	the	DET
gp-267	100	3	risk	risk	NOUN
gp-267	100	4	assessment	assessment	NOUN
gp-267	100	5	,	,	PUNCT
gp-267	100	6	yayasan	yayasan	PROPN
gp-267	100	7	stella	stella	PROPN
gp-267	100	8	mundi	mundi	PROPN
gp-267	100	9	indonesia	indonesia	PROPN
gp-267	100	10	has	have	AUX
gp-267	100	11	also	also	ADV
gp-267	100	12	monitored	monitor	VERB
gp-267	100	13	environmental	environmental	ADJ
gp-267	100	14	changes	change	NOUN
gp-267	100	15	that	that	PRON
gp-267	100	16	occur	occur	VERB
gp-267	100	17	,	,	PUNCT
gp-267	100	18	and	and	CCONJ
gp-267	100	19	also	also	ADV
gp-267	100	20	adjusted	adjust	VERB
gp-267	100	21	its	its	PRON
gp-267	100	22	rules	rule	NOUN
gp-267	100	23	to	to	ADP
gp-267	100	24	changing	change	VERB
gp-267	100	25	conditions	condition	NOUN
gp-267	100	26	.	.	PUNCT
gp-267	101	1	3	3	X
gp-267	101	2	.	.	X
gp-267	101	3	activity	activity	NOUN
gp-267	101	4	control	control	NOUN
gp-267	101	5	at	at	ADP
gp-267	101	6	yayasan	yayasan	PROPN
gp-267	101	7	stella	stella	PROPN
gp-267	101	8	mundi	mundi	PROPN
gp-267	101	9	indonesia	indonesia	PROPN
gp-267	101	10	,	,	PUNCT
gp-267	101	11	activity	activity	NOUN
gp-267	101	12	control	control	NOUN
gp-267	101	13	has	have	AUX
gp-267	101	14	been	be	AUX
gp-267	101	15	running	run	VERB
gp-267	101	16	well	well	ADV
gp-267	101	17	.	.	PUNCT
gp-267	102	1	this	this	PRON
gp-267	102	2	is	be	AUX
gp-267	102	3	proven	prove	VERB
gp-267	102	4	by	by	ADP
gp-267	102	5	the	the	DET
gp-267	102	6	existence	existence	NOUN
gp-267	102	7	of	of	ADP
gp-267	102	8	a	a	DET
gp-267	102	9	clear	clear	ADJ
gp-267	102	10	separation	separation	NOUN
gp-267	102	11	of	of	ADP
gp-267	102	12	duties	duty	NOUN
gp-267	102	13	based	base	VERB
gp-267	102	14	on	on	ADP
gp-267	102	15	the	the	DET
gp-267	102	16	organizational	organizational	ADJ
gp-267	102	17	structure	structure	NOUN
gp-267	102	18	,	,	PUNCT
gp-267	102	19	appropriate	appropriate	ADJ
gp-267	102	20	authority	authority	NOUN
gp-267	102	21	over	over	ADP
gp-267	102	22	existing	exist	VERB
gp-267	102	23	transactions	transaction	NOUN
gp-267	102	24	and	and	CCONJ
gp-267	102	25	activities	activity	NOUN
gp-267	102	26	,	,	PUNCT
gp-267	102	27	documents	document	NOUN
gp-267	102	28	and	and	CCONJ
gp-267	102	29	records	record	NOUN
gp-267	102	30	of	of	ADP
gp-267	102	31	all	all	DET
gp-267	102	32	financial	financial	ADJ
gp-267	102	33	transactions	transaction	NOUN
gp-267	102	34	are	be	AUX
gp-267	102	35	made	make	VERB
gp-267	102	36	very	very	ADV
gp-267	102	37	clearly	clearly	ADV
gp-267	102	38	and	and	CCONJ
gp-267	102	39	in	in	ADP
gp-267	102	40	detail	detail	NOUN
gp-267	102	41	,	,	PUNCT
gp-267	102	42	physical	physical	ADJ
gp-267	102	43	control	control	NOUN
gp-267	102	44	of	of	ADP
gp-267	102	45	receivables	receivables	NOUN
gp-267	102	46	and	and	CCONJ
gp-267	102	47	records	record	NOUN
gp-267	102	48	is	be	AUX
gp-267	102	49	carried	carry	VERB
gp-267	102	50	out	out	ADP
gp-267	102	51	by	by	ADP
gp-267	102	52	each	each	DET
gp-267	102	53	section	section	NOUN
gp-267	102	54	and	and	CCONJ
gp-267	102	55	has	have	VERB
gp-267	102	56	a	a	DET
gp-267	102	57	filing	filing	NOUN
gp-267	102	58	cabinet	cabinet	NOUN
gp-267	102	59	to	to	PART
gp-267	102	60	store	store	VERB
gp-267	102	61	important	important	ADJ
gp-267	102	62	documents	document	NOUN
gp-267	102	63	and	and	CCONJ
gp-267	102	64	records	record	NOUN
gp-267	102	65	and	and	CCONJ
gp-267	102	66	the	the	DET
gp-267	102	67	existence	existence	NOUN
gp-267	102	68	of	of	ADP
gp-267	102	69	independent	independent	ADJ
gp-267	102	70	performance	performance	NOUN
gp-267	102	71	checks	check	NOUN
gp-267	102	72	by	by	ADP
gp-267	102	73	holding	hold	VERB
gp-267	102	74	a	a	DET
gp-267	102	75	performance	performance	NOUN
gp-267	102	76	appraisal	appraisal	NOUN
gp-267	102	77	every	every	DET
gp-267	102	78	18	18	NUM
gp-267	102	79	months	month	NOUN
gp-267	102	80	and	and	CCONJ
gp-267	102	81	aims	aim	VERB
gp-267	102	82	to	to	PART
gp-267	102	83	appreciate	appreciate	VERB
gp-267	102	84	employee	employee	NOUN
gp-267	102	85	performance	performance	NOUN
gp-267	102	86	.	.	PUNCT
gp-267	103	1	american	american	ADJ
gp-267	103	2	journal	journal	PROPN
gp-267	103	3	of	of	ADP
gp-267	103	4	economic	economic	ADJ
gp-267	103	5	and	and	CCONJ
gp-267	103	6	management	management	NOUN
gp-267	103	7	business	business	NOUN
gp-267	103	8	vol	vol	NOUN
gp-267	103	9	.	.	PUNCT
gp-267	104	1	4no	4no	NOUN
gp-267	104	2	.	.	PUNCT
gp-267	105	1	6	6	NUM
gp-267	105	2	june	june	PROPN
gp-267	105	3	2025	2025	NUM
gp-267	105	4	825	825	NUM
gp-267	105	5	4	4	NUM
gp-267	105	6	.	.	PUNCT
gp-267	105	7	information	information	NOUN
gp-267	105	8	and	and	CCONJ
gp-267	105	9	communication	communication	NOUN
gp-267	105	10	at	at	ADP
gp-267	105	11	the	the	DET
gp-267	105	12	stella	stella	PROPN
gp-267	105	13	mundi	mundi	PROPN
gp-267	105	14	indonesia	indonesia	PROPN
gp-267	105	15	foundation	foundation	PROPN
gp-267	105	16	,	,	PUNCT
gp-267	105	17	information	information	NOUN
gp-267	105	18	and	and	CCONJ
gp-267	105	19	communication	communication	NOUN
gp-267	105	20	can	can	AUX
gp-267	105	21	be	be	AUX
gp-267	105	22	said	say	VERB
gp-267	105	23	to	to	PART
gp-267	105	24	be	be	AUX
gp-267	105	25	running	run	VERB
gp-267	105	26	well	well	ADV
gp-267	105	27	and	and	CCONJ
gp-267	105	28	not	not	PART
gp-267	105	29	so	so	ADV
gp-267	105	30	well	well	ADV
gp-267	105	31	.	.	PUNCT
gp-267	106	1	this	this	PRON
gp-267	106	2	is	be	AUX
gp-267	106	3	because	because	SCONJ
gp-267	106	4	there	there	PRON
gp-267	106	5	is	be	VERB
gp-267	106	6	some	some	DET
gp-267	106	7	information	information	NOUN
gp-267	106	8	and	and	CCONJ
gp-267	106	9	communication	communication	NOUN
gp-267	106	10	that	that	PRON
gp-267	106	11	causes	cause	VERB
gp-267	106	12	misunderstandings	misunderstanding	NOUN
gp-267	106	13	either	either	CCONJ
gp-267	106	14	due	due	ADJ
gp-267	106	15	to	to	ADP
gp-267	106	16	forgetfulness	forgetfulness	NOUN
gp-267	106	17	,	,	PUNCT
gp-267	106	18	recording	recording	NOUN
gp-267	106	19	errors	error	NOUN
gp-267	106	20	or	or	CCONJ
gp-267	106	21	misunderstandings	misunderstanding	NOUN
gp-267	106	22	.	.	PUNCT
gp-267	107	1	however	however	ADV
gp-267	107	2	,	,	PUNCT
gp-267	107	3	the	the	DET
gp-267	107	4	misunderstandings	misunderstanding	NOUN
gp-267	107	5	that	that	PRON
gp-267	107	6	occur	occur	VERB
gp-267	107	7	can	can	AUX
gp-267	107	8	still	still	ADV
gp-267	107	9	be	be	AUX
gp-267	107	10	controlled	control	VERB
gp-267	107	11	and	and	CCONJ
gp-267	107	12	solutions	solution	NOUN
gp-267	107	13	can	can	AUX
gp-267	107	14	be	be	AUX
gp-267	107	15	sought	seek	VERB
gp-267	107	16	so	so	SCONJ
gp-267	107	17	that	that	SCONJ
gp-267	107	18	the	the	DET
gp-267	107	19	misunderstandings	misunderstanding	NOUN
gp-267	107	20	do	do	AUX
gp-267	107	21	not	not	PART
gp-267	107	22	continue	continue	VERB
gp-267	107	23	,	,	PUNCT
gp-267	107	24	especially	especially	ADV
gp-267	107	25	in	in	ADP
gp-267	107	26	collecting	collect	VERB
gp-267	107	27	school	school	NOUN
gp-267	107	28	fees	fee	NOUN
gp-267	107	29	from	from	ADP
gp-267	107	30	parents	parent	NOUN
gp-267	107	31	of	of	ADP
gp-267	107	32	students	student	NOUN
gp-267	107	33	.	.	PUNCT
gp-267	108	1	good	good	ADJ
gp-267	108	2	delivery	delivery	NOUN
gp-267	108	3	of	of	ADP
gp-267	108	4	information	information	NOUN
gp-267	108	5	and	and	CCONJ
gp-267	108	6	communication	communication	NOUN
gp-267	108	7	between	between	ADP
gp-267	108	8	the	the	DET
gp-267	108	9	finance	finance	NOUN
gp-267	108	10	department	department	NOUN
gp-267	108	11	and	and	CCONJ
gp-267	108	12	the	the	DET
gp-267	108	13	head	head	NOUN
gp-267	108	14	of	of	ADP
gp-267	108	15	the	the	DET
gp-267	108	16	foundation	foundation	NOUN
gp-267	108	17	and	and	CCONJ
gp-267	108	18	parents	parent	NOUN
gp-267	108	19	results	result	VERB
gp-267	108	20	in	in	ADP
gp-267	108	21	all	all	DET
gp-267	108	22	information	information	NOUN
gp-267	108	23	being	be	AUX
gp-267	108	24	conveyed	convey	VERB
gp-267	108	25	properly	properly	ADV
gp-267	108	26	so	so	SCONJ
gp-267	108	27	that	that	SCONJ
gp-267	108	28	if	if	SCONJ
gp-267	108	29	there	there	PRON
gp-267	108	30	are	be	VERB
gp-267	108	31	problems	problem	NOUN
gp-267	108	32	related	relate	VERB
gp-267	108	33	to	to	ADP
gp-267	108	34	collecting	collect	VERB
gp-267	108	35	school	school	NOUN
gp-267	108	36	fees	fee	NOUN
gp-267	108	37	,	,	PUNCT
gp-267	108	38	they	they	PRON
gp-267	108	39	can	can	AUX
gp-267	108	40	be	be	AUX
gp-267	108	41	immediately	immediately	ADV
gp-267	108	42	resolved	resolve	VERB
gp-267	108	43	together	together	ADV
gp-267	108	44	so	so	SCONJ
gp-267	108	45	that	that	SCONJ
gp-267	108	46	it	it	PRON
gp-267	108	47	can	can	AUX
gp-267	108	48	ease	ease	VERB
gp-267	108	49	the	the	DET
gp-267	108	50	burden	burden	NOUN
gp-267	108	51	on	on	ADP
gp-267	108	52	parents	parent	NOUN
gp-267	108	53	and	and	CCONJ
gp-267	108	54	avoid	avoid	VERB
gp-267	108	55	the	the	DET
gp-267	108	56	risk	risk	NOUN
gp-267	108	57	of	of	ADP
gp-267	108	58	bad	bad	ADJ
gp-267	108	59	debts	debt	NOUN
gp-267	108	60	for	for	ADP
gp-267	108	61	the	the	DET
gp-267	108	62	stella	stella	PROPN
gp-267	108	63	mundi	mundi	PROPN
gp-267	108	64	indonesia	indonesia	PROPN
gp-267	108	65	foundation	foundation	PROPN
gp-267	108	66	.	.	PUNCT
gp-267	109	1	5	5	X
gp-267	109	2	.	.	X
gp-267	109	3	monitoring	monitor	VERB
gp-267	109	4	at	at	ADP
gp-267	109	5	the	the	DET
gp-267	109	6	stella	stella	PROPN
gp-267	109	7	mundi	mundi	PROPN
gp-267	109	8	indonesia	indonesia	PROPN
gp-267	109	9	foundation	foundation	PROPN
gp-267	109	10	,	,	PUNCT
gp-267	109	11	monitoring	monitoring	NOUN
gp-267	109	12	or	or	CCONJ
gp-267	109	13	supervision	supervision	NOUN
gp-267	109	14	has	have	AUX
gp-267	109	15	been	be	AUX
gp-267	109	16	carried	carry	VERB
gp-267	109	17	out	out	ADP
gp-267	109	18	very	very	ADV
gp-267	109	19	well	well	ADV
gp-267	109	20	.	.	PUNCT
gp-267	110	1	this	this	PRON
gp-267	110	2	is	be	AUX
gp-267	110	3	proven	prove	VERB
gp-267	110	4	by	by	ADP
gp-267	110	5	the	the	DET
gp-267	110	6	existence	existence	NOUN
gp-267	110	7	of	of	ADP
gp-267	110	8	several	several	ADJ
gp-267	110	9	stages	stage	NOUN
gp-267	110	10	before	before	SCONJ
gp-267	110	11	financing	financing	NOUN
gp-267	110	12	is	be	AUX
gp-267	110	13	carried	carry	VERB
gp-267	110	14	out	out	ADP
gp-267	110	15	.	.	PUNCT
gp-267	111	1	all	all	DET
gp-267	111	2	transactions	transaction	NOUN
gp-267	111	3	,	,	PUNCT
gp-267	111	4	both	both	PRON
gp-267	111	5	in	in	ADP
gp-267	111	6	cash	cash	NOUN
gp-267	111	7	and	and	CCONJ
gp-267	111	8	transfers	transfer	NOUN
gp-267	111	9	,	,	PUNCT
gp-267	111	10	must	must	AUX
gp-267	111	11	go	go	VERB
gp-267	111	12	through	through	ADP
gp-267	111	13	the	the	DET
gp-267	111	14	inspection	inspection	NOUN
gp-267	111	15	and	and	CCONJ
gp-267	111	16	approval	approval	NOUN
gp-267	111	17	stages	stage	NOUN
gp-267	111	18	.	.	PUNCT
gp-267	112	1	supervision	supervision	NOUN
gp-267	112	2	carried	carry	VERB
gp-267	112	3	out	out	ADP
gp-267	112	4	by	by	ADP
gp-267	112	5	the	the	DET
gp-267	112	6	chairperson	chairperson	NOUN
gp-267	112	7	of	of	ADP
gp-267	112	8	the	the	DET
gp-267	112	9	stella	stella	PROPN
gp-267	112	10	mundi	mundi	PROPN
gp-267	112	11	indonesia	indonesia	PROPN
gp-267	112	12	foundation	foundation	PROPN
gp-267	112	13	is	be	AUX
gp-267	112	14	not	not	PART
gp-267	112	15	only	only	ADV
gp-267	112	16	limited	limit	VERB
gp-267	112	17	to	to	ADP
gp-267	112	18	cash	cash	NOUN
gp-267	112	19	transactions	transaction	NOUN
gp-267	112	20	or	or	CCONJ
gp-267	112	21	transfers	transfer	NOUN
gp-267	112	22	,	,	PUNCT
gp-267	112	23	but	but	CCONJ
gp-267	112	24	supervision	supervision	NOUN
gp-267	112	25	is	be	AUX
gp-267	112	26	also	also	ADV
gp-267	112	27	carried	carry	VERB
gp-267	112	28	out	out	ADP
gp-267	112	29	on	on	ADP
gp-267	112	30	financial	financial	ADJ
gp-267	112	31	reports	report	NOUN
gp-267	112	32	submitted	submit	VERB
gp-267	112	33	by	by	ADP
gp-267	112	34	finance	finance	NOUN
gp-267	112	35	every	every	DET
gp-267	112	36	month	month	NOUN
gp-267	112	37	.	.	PUNCT
gp-267	113	1	this	this	DET
gp-267	113	2	supervision	supervision	NOUN
gp-267	113	3	is	be	AUX
gp-267	113	4	carried	carry	VERB
gp-267	113	5	out	out	ADP
gp-267	113	6	so	so	SCONJ
gp-267	113	7	that	that	SCONJ
gp-267	113	8	the	the	DET
gp-267	113	9	number	number	NOUN
gp-267	113	10	of	of	ADP
gp-267	113	11	uncollectible	uncollectible	ADJ
gp-267	113	12	receivables	receivables	NOUN
gp-267	113	13	can	can	AUX
gp-267	113	14	be	be	AUX
gp-267	113	15	controlled	control	VERB
gp-267	113	16	so	so	SCONJ
gp-267	113	17	that	that	SCONJ
gp-267	113	18	it	it	PRON
gp-267	113	19	does	do	AUX
gp-267	113	20	not	not	PART
gp-267	113	21	increase	increase	VERB
gp-267	113	22	,	,	PUNCT
gp-267	113	23	avoiding	avoid	VERB
gp-267	113	24	errors	error	NOUN
gp-267	113	25	in	in	ADP
gp-267	113	26	recording	recording	NOUN
gp-267	113	27	or	or	CCONJ
gp-267	113	28	fraud	fraud	NOUN
gp-267	113	29	in	in	ADP
gp-267	113	30	financial	financial	ADJ
gp-267	113	31	reports	report	NOUN
gp-267	113	32	so	so	SCONJ
gp-267	113	33	that	that	SCONJ
gp-267	113	34	all	all	DET
gp-267	113	35	financial	financial	ADJ
gp-267	113	36	activities	activity	NOUN
gp-267	113	37	can	can	AUX
gp-267	113	38	be	be	AUX
gp-267	113	39	controlled	control	VERB
gp-267	113	40	properly	properly	ADV
gp-267	113	41	.	.	PUNCT
gp-267	114	1	factors	factor	NOUN
gp-267	114	2	causing	cause	VERB
gp-267	114	3	success	success	NOUN
gp-267	114	4	in	in	ADP
gp-267	114	5	controlling	control	VERB
gp-267	114	6	the	the	DET
gp-267	114	7	number	number	NOUN
gp-267	114	8	of	of	ADP
gp-267	114	9	receivables	receivables	NOUN
gp-267	114	10	at	at	ADP
gp-267	114	11	the	the	DET
gp-267	114	12	stella	stella	PROPN
gp-267	114	13	mundi	mundi	PROPN
gp-267	114	14	indonesia	indonesia	PROPN
gp-267	114	15	foundation	foundation	PROPN
gp-267	114	16	the	the	DET
gp-267	114	17	factors	factor	NOUN
gp-267	114	18	that	that	PRON
gp-267	114	19	influence	influence	VERB
gp-267	114	20	the	the	DET
gp-267	114	21	success	success	NOUN
gp-267	114	22	of	of	ADP
gp-267	114	23	the	the	DET
gp-267	114	24	stella	stella	PROPN
gp-267	114	25	mundi	mundi	PROPN
gp-267	114	26	indonesia	indonesia	PROPN
gp-267	114	27	foundation	foundation	PROPN
gp-267	114	28	in	in	ADP
gp-267	114	29	controlling	control	VERB
gp-267	114	30	the	the	DET
gp-267	114	31	number	number	NOUN
gp-267	114	32	of	of	ADP
gp-267	114	33	receivables	receivables	NOUN
gp-267	114	34	are	be	AUX
gp-267	114	35	due	due	ADJ
gp-267	114	36	to	to	ADP
gp-267	114	37	the	the	DET
gp-267	114	38	following	follow	VERB
gp-267	114	39	factors	factor	NOUN
gp-267	114	40	,	,	PUNCT
gp-267	114	41	namely	namely	ADV
gp-267	114	42	:	:	PUNCT
gp-267	114	43	1	1	X
gp-267	114	44	.	.	X
gp-267	114	45	management	management	NOUN
gp-267	114	46	control	control	NOUN
gp-267	114	47	system	system	NOUN
gp-267	114	48	runs	run	VERB
gp-267	114	49	effectively	effectively	ADV
gp-267	114	50	and	and	CCONJ
gp-267	114	51	efficiently	efficiently	ADV
gp-267	114	52	strategic	strategic	ADJ
gp-267	114	53	planning	planning	NOUN
gp-267	114	54	is	be	AUX
gp-267	114	55	determined	determine	VERB
gp-267	114	56	by	by	ADP
gp-267	114	57	the	the	DET
gp-267	114	58	foundation	foundation	NOUN
gp-267	114	59	in	in	ADP
gp-267	114	60	this	this	DET
gp-267	114	61	international	international	ADJ
gp-267	114	62	school	school	NOUN
gp-267	114	63	management	management	NOUN
gp-267	114	64	control	control	NOUN
gp-267	114	65	system	system	NOUN
gp-267	114	66	is	be	AUX
gp-267	114	67	simple	simple	ADJ
gp-267	114	68	and	and	CCONJ
gp-267	114	69	non	non	ADJ
gp-267	114	70	-	-	ADJ
gp-267	114	71	bureaucratic	bureaucratic	ADJ
gp-267	114	72	,	,	PUNCT
gp-267	114	73	especially	especially	ADV
gp-267	114	74	related	relate	VERB
gp-267	114	75	to	to	ADP
gp-267	114	76	organizational	organizational	ADJ
gp-267	114	77	structure	structure	NOUN
gp-267	114	78	,	,	PUNCT
gp-267	114	79	delegation	delegation	NOUN
gp-267	114	80	of	of	ADP
gp-267	114	81	authority	authority	NOUN
gp-267	114	82	,	,	PUNCT
gp-267	114	83	responsibility	responsibility	NOUN
gp-267	114	84	,	,	PUNCT
gp-267	114	85	career	career	NOUN
gp-267	114	86	development	development	NOUN
gp-267	114	87	,	,	PUNCT
gp-267	114	88	supervision	supervision	NOUN
gp-267	114	89	and	and	CCONJ
gp-267	114	90	assessment	assessment	NOUN
gp-267	114	91	of	of	ADP
gp-267	114	92	teacher	teacher	NOUN
gp-267	114	93	and	and	CCONJ
gp-267	114	94	employee	employee	NOUN
gp-267	114	95	performance	performance	NOUN
gp-267	114	96	.	.	PUNCT
gp-267	115	1	the	the	DET
gp-267	115	2	organizational	organizational	ADJ
gp-267	115	3	structure	structure	NOUN
gp-267	115	4	is	be	AUX
gp-267	115	5	divided	divide	VERB
gp-267	115	6	into	into	ADP
gp-267	115	7	2	2	NUM
gp-267	115	8	main	main	ADJ
gp-267	115	9	components	component	NOUN
gp-267	115	10	,	,	PUNCT
gp-267	115	11	namely	namely	ADV
gp-267	115	12	:	:	PUNCT
gp-267	115	13	the	the	DET
gp-267	115	14	first	first	ADJ
gp-267	115	15	school	school	NOUN
gp-267	115	16	department	department	NOUN
gp-267	115	17	,	,	PUNCT
gp-267	115	18	which	which	PRON
gp-267	115	19	focuses	focus	VERB
gp-267	115	20	on	on	ADP
gp-267	115	21	teaching	teach	VERB
gp-267	115	22	education	education	NOUN
gp-267	115	23	,	,	PUNCT
gp-267	115	24	led	lead	VERB
gp-267	115	25	by	by	ADP
gp-267	115	26	the	the	DET
gp-267	115	27	principal	principal	NOUN
gp-267	115	28	with	with	ADP
gp-267	115	29	direct	direct	ADJ
gp-267	115	30	subordinates	subordinate	NOUN
gp-267	115	31	of	of	ADP
gp-267	115	32	teachers	teacher	NOUN
gp-267	115	33	.	.	PUNCT
gp-267	116	1	the	the	DET
gp-267	116	2	authority	authority	NOUN
gp-267	116	3	and	and	CCONJ
gp-267	116	4	responsibility	responsibility	NOUN
gp-267	116	5	of	of	ADP
gp-267	116	6	the	the	DET
gp-267	116	7	principal	principal	ADJ
gp-267	116	8	focus	focus	NOUN
gp-267	116	9	on	on	ADP
gp-267	116	10	instilling	instill	VERB
gp-267	116	11	ethical	ethical	ADJ
gp-267	116	12	values	value	NOUN
gp-267	116	13	,	,	PUNCT
gp-267	116	14	especially	especially	ADV
gp-267	116	15	related	relate	VERB
gp-267	116	16	to	to	ADP
gp-267	116	17	honesty	honesty	NOUN
gp-267	116	18	,	,	PUNCT
gp-267	116	19	discipline	discipline	NOUN
gp-267	116	20	and	and	CCONJ
gp-267	116	21	responsibility	responsibility	NOUN
gp-267	116	22	by	by	ADP
gp-267	116	23	instilling	instill	VERB
gp-267	116	24	basic	basic	ADJ
gp-267	116	25	values	value	NOUN
gp-267	116	26	of	of	ADP
gp-267	116	27	life	life	NOUN
gp-267	116	28	ethics	ethic	NOUN
gp-267	116	29	with	with	ADP
gp-267	116	30	the	the	DET
gp-267	116	31	aim	aim	NOUN
gp-267	116	32	of	of	ADP
gp-267	116	33	being	be	AUX
gp-267	116	34	able	able	ADJ
gp-267	116	35	to	to	PART
gp-267	116	36	compete	compete	VERB
gp-267	116	37	in	in	ADP
gp-267	116	38	the	the	DET
gp-267	116	39	national	national	ADJ
gp-267	116	40	and	and	CCONJ
gp-267	116	41	international	international	ADJ
gp-267	116	42	world	world	NOUN
gp-267	116	43	of	of	ADP
gp-267	116	44	work	work	NOUN
gp-267	116	45	.	.	PUNCT
gp-267	117	1	the	the	DET
gp-267	117	2	second	second	ADJ
gp-267	117	3	main	main	ADJ
gp-267	117	4	component	component	NOUN
gp-267	117	5	is	be	AUX
gp-267	117	6	general	general	ADJ
gp-267	117	7	administration	administration	NOUN
gp-267	117	8	and	and	CCONJ
gp-267	117	9	finance	finance	NOUN
gp-267	117	10	,	,	PUNCT
gp-267	117	11	led	lead	VERB
gp-267	117	12	directly	directly	ADV
gp-267	117	13	by	by	ADP
gp-267	117	14	the	the	DET
gp-267	117	15	head	head	NOUN
gp-267	117	16	of	of	ADP
gp-267	117	17	administration	administration	NOUN
gp-267	117	18	and	and	CCONJ
gp-267	117	19	finance	finance	NOUN
gp-267	117	20	.	.	PUNCT
gp-267	118	1	these	these	DET
gp-267	118	2	two	two	NUM
gp-267	118	3	departments	department	NOUN
gp-267	118	4	are	be	AUX
gp-267	118	5	at	at	ADP
gp-267	118	6	the	the	DET
gp-267	118	7	middle	middle	ADJ
gp-267	118	8	manager	manager	NOUN
gp-267	118	9	level	level	NOUN
gp-267	118	10	and	and	CCONJ
gp-267	118	11	are	be	AUX
gp-267	118	12	directly	directly	ADV
gp-267	118	13	responsible	responsible	ADJ
gp-267	118	14	to	to	ADP
gp-267	118	15	the	the	DET
gp-267	118	16	foundation	foundation	NOUN
gp-267	118	17	so	so	SCONJ
gp-267	118	18	that	that	SCONJ
gp-267	118	19	the	the	DET
gp-267	118	20	foundation	foundation	NOUN
gp-267	118	21	can	can	AUX
gp-267	118	22	easily	easily	ADV
gp-267	118	23	carry	carry	VERB
gp-267	118	24	out	out	ADP
gp-267	118	25	supervision	supervision	NOUN
gp-267	118	26	and	and	CCONJ
gp-267	118	27	control	control	NOUN
gp-267	118	28	,	,	PUNCT
gp-267	118	29	especially	especially	ADV
gp-267	118	30	to	to	PART
gp-267	118	31	avoid	avoid	VERB
gp-267	118	32	excessive	excessive	ADJ
gp-267	118	33	bureaucracy	bureaucracy	NOUN
gp-267	118	34	that	that	PRON
gp-267	118	35	is	be	AUX
gp-267	118	36	ineffective	ineffective	ADJ
gp-267	118	37	and	and	CCONJ
gp-267	118	38	inefficient	inefficient	ADJ
gp-267	118	39	.	.	PUNCT
gp-267	119	1	the	the	DET
gp-267	119	2	school	school	NOUN
gp-267	119	3	division	division	NOUN
gp-267	119	4	will	will	AUX
gp-267	119	5	focus	focus	VERB
gp-267	119	6	on	on	ADP
gp-267	119	7	education	education	NOUN
gp-267	119	8	and	and	CCONJ
gp-267	119	9	teaching	teaching	NOUN
gp-267	119	10	of	of	ADP
gp-267	119	11	students	student	NOUN
gp-267	119	12	and	and	CCONJ
gp-267	119	13	provide	provide	VERB
gp-267	119	14	excellent	excellent	ADJ
gp-267	119	15	quality	quality	NOUN
gp-267	119	16	education	education	NOUN
gp-267	119	17	services	service	NOUN
gp-267	119	18	to	to	ADP
gp-267	119	19	students	student	NOUN
gp-267	119	20	.	.	PUNCT
gp-267	120	1	meanwhile	meanwhile	ADV
gp-267	120	2	,	,	PUNCT
gp-267	120	3	the	the	DET
gp-267	120	4	administration	administration	NOUN
gp-267	120	5	and	and	CCONJ
gp-267	120	6	finance	finance	PROPN
gp-267	120	7	department	department	NOUN
gp-267	120	8	focus	focus	VERB
gp-267	120	9	on	on	ADP
gp-267	120	10	handling	handling	NOUN
gp-267	120	11	,	,	PUNCT
gp-267	120	12	controlling	control	VERB
gp-267	120	13	and	and	CCONJ
gp-267	120	14	managing	manage	VERB
gp-267	120	15	human	human	ADJ
gp-267	120	16	resources	resource	NOUN
gp-267	120	17	for	for	ADP
gp-267	120	18	teachers	teacher	NOUN
gp-267	120	19	and	and	CCONJ
gp-267	120	20	employees	employee	NOUN
gp-267	120	21	,	,	PUNCT
gp-267	120	22	finance	finance	NOUN
gp-267	120	23	includes	include	VERB
gp-267	120	24	recording	recording	NOUN
gp-267	120	25	,	,	PUNCT
gp-267	120	26	reporting	reporting	NOUN
gp-267	120	27	,	,	PUNCT
gp-267	120	28	supervision	supervision	NOUN
gp-267	120	29	,	,	PUNCT
gp-267	120	30	cash	cash	NOUN
gp-267	120	31	flow	flow	NOUN
gp-267	120	32	,	,	PUNCT
gp-267	120	33	receivables	receivables	NOUN
gp-267	120	34	and	and	CCONJ
gp-267	120	35	financial	financial	ADJ
gp-267	120	36	performance	performance	NOUN
gp-267	120	37	,	,	PUNCT
gp-267	120	38	marketing	marketing	NOUN
gp-267	120	39	especially	especially	ADV
gp-267	120	40	related	relate	VERB
gp-267	120	41	to	to	ADP
gp-267	120	42	administrative	administrative	ADJ
gp-267	120	43	services	service	NOUN
gp-267	120	44	to	to	ADP
gp-267	120	45	parents	parent	NOUN
gp-267	120	46	of	of	ADP
gp-267	120	47	students	student	NOUN
gp-267	120	48	.	.	PUNCT
gp-267	121	1	based	base	VERB
gp-267	121	2	on	on	ADP
gp-267	121	3	the	the	DET
gp-267	121	4	existing	exist	VERB
gp-267	121	5	organization	organization	NOUN
gp-267	121	6	,	,	PUNCT
gp-267	121	7	the	the	DET
gp-267	121	8	debt	debt	NOUN
gp-267	121	9	unit	unit	NOUN
gp-267	121	10	is	be	AUX
gp-267	121	11	in	in	ADP
gp-267	121	12	the	the	DET
gp-267	121	13	administration	administration	NOUN
gp-267	121	14	and	and	CCONJ
gp-267	121	15	finance	finance	PROPN
gp-267	121	16	department	department	NOUN
gp-267	121	17	structure	structure	NOUN
gp-267	121	18	,	,	PUNCT
gp-267	121	19	fully	fully	ADV
gp-267	121	20	responsible	responsible	ADJ
gp-267	121	21	to	to	ADP
gp-267	121	22	the	the	DET
gp-267	121	23	head	head	NOUN
gp-267	121	24	of	of	ADP
gp-267	121	25	the	the	DET
gp-267	121	26	administration	administration	NOUN
gp-267	121	27	and	and	CCONJ
gp-267	121	28	finance	finance	PROPN
gp-267	121	29	department	department	PROPN
gp-267	121	30	and	and	CCONJ
gp-267	121	31	american	american	ADJ
gp-267	121	32	journal	journal	PROPN
gp-267	121	33	of	of	ADP
gp-267	121	34	economic	economic	ADJ
gp-267	121	35	and	and	CCONJ
gp-267	121	36	management	management	NOUN
gp-267	121	37	business	business	NOUN
gp-267	121	38	vol	vol	NOUN
gp-267	121	39	.	.	PUNCT
gp-267	122	1	4no	4no	NOUN
gp-267	122	2	.	.	PUNCT
gp-267	123	1	6	6	NUM
gp-267	123	2	june	june	PROPN
gp-267	123	3	2025	2025	NUM
gp-267	123	4	826	826	NUM
gp-267	123	5	under	under	ADP
gp-267	123	6	the	the	DET
gp-267	123	7	direct	direct	ADJ
gp-267	123	8	supervision	supervision	NOUN
gp-267	123	9	of	of	ADP
gp-267	123	10	the	the	DET
gp-267	123	11	foundation	foundation	NOUN
gp-267	123	12	so	so	SCONJ
gp-267	123	13	that	that	SCONJ
gp-267	123	14	the	the	DET
gp-267	123	15	foundation	foundation	NOUN
gp-267	123	16	can	can	AUX
gp-267	123	17	give	give	VERB
gp-267	123	18	direct	direct	ADJ
gp-267	123	19	orders	order	NOUN
gp-267	123	20	regarding	regard	VERB
gp-267	123	21	the	the	DET
gp-267	123	22	condition	condition	NOUN
gp-267	123	23	of	of	ADP
gp-267	123	24	the	the	DET
gp-267	123	25	school	school	NOUN
gp-267	123	26	's	's	PART
gp-267	123	27	financial	financial	ADJ
gp-267	123	28	performance	performance	NOUN
gp-267	123	29	.	.	PUNCT
gp-267	124	1	2	2	X
gp-267	124	2	.	.	X
gp-267	124	3	management	management	NOUN
gp-267	124	4	information	information	NOUN
gp-267	124	5	system	system	NOUN
gp-267	124	6	support	support	VERB
gp-267	124	7	the	the	DET
gp-267	124	8	characteristics	characteristic	NOUN
gp-267	124	9	of	of	ADP
gp-267	124	10	basic	basic	ADJ
gp-267	124	11	education	education	NOUN
gp-267	124	12	in	in	ADP
gp-267	124	13	indonesia	indonesia	PROPN
gp-267	124	14	are	be	AUX
gp-267	124	15	complicated	complicated	ADJ
gp-267	124	16	education	education	NOUN
gp-267	124	17	bureaucracy	bureaucracy	NOUN
gp-267	124	18	,	,	PUNCT
gp-267	124	19	inconsistent	inconsistent	ADJ
gp-267	124	20	regulations	regulation	NOUN
gp-267	124	21	and	and	CCONJ
gp-267	124	22	no	no	DET
gp-267	124	23	focus	focus	NOUN
gp-267	124	24	on	on	ADP
gp-267	124	25	providing	provide	VERB
gp-267	124	26	excellent	excellent	ADJ
gp-267	124	27	quality	quality	NOUN
gp-267	124	28	education	education	NOUN
gp-267	124	29	to	to	ADP
gp-267	124	30	students	student	NOUN
gp-267	124	31	and	and	CCONJ
gp-267	124	32	excellent	excellent	ADJ
gp-267	124	33	service	service	NOUN
gp-267	124	34	quality	quality	NOUN
gp-267	124	35	to	to	ADP
gp-267	124	36	parents	parent	NOUN
gp-267	124	37	.	.	PUNCT
gp-267	125	1	support	support	NOUN
gp-267	125	2	for	for	ADP
gp-267	125	3	management	management	NOUN
gp-267	125	4	information	information	NOUN
gp-267	125	5	systems	system	NOUN
gp-267	125	6	or	or	CCONJ
gp-267	125	7	digitalization	digitalization	NOUN
gp-267	125	8	of	of	ADP
gp-267	125	9	basic	basic	ADJ
gp-267	125	10	education	education	NOUN
gp-267	125	11	will	will	AUX
gp-267	125	12	have	have	VERB
gp-267	125	13	a	a	DET
gp-267	125	14	positive	positive	ADJ
gp-267	125	15	impact	impact	NOUN
gp-267	125	16	on	on	ADP
gp-267	125	17	(	(	PUNCT
gp-267	125	18	1	1	X
gp-267	125	19	)	)	PUNCT
gp-267	125	20	it	it	PRON
gp-267	125	21	will	will	AUX
gp-267	125	22	be	be	AUX
gp-267	125	23	able	able	ADJ
gp-267	125	24	to	to	PART
gp-267	125	25	provide	provide	VERB
gp-267	125	26	important	important	ADJ
gp-267	125	27	information	information	NOUN
gp-267	125	28	quickly	quickly	ADV
gp-267	125	29	,	,	PUNCT
gp-267	125	30	accurately	accurately	ADV
gp-267	125	31	and	and	CCONJ
gp-267	125	32	accurately	accurately	ADV
gp-267	125	33	,	,	PUNCT
gp-267	125	34	making	make	VERB
gp-267	125	35	it	it	PRON
gp-267	125	36	easier	easy	ADJ
gp-267	125	37	for	for	SCONJ
gp-267	125	38	foundations	foundation	NOUN
gp-267	125	39	to	to	PART
gp-267	125	40	make	make	VERB
gp-267	125	41	decisions	decision	NOUN
gp-267	125	42	immediately	immediately	ADV
gp-267	125	43	and	and	CCONJ
gp-267	125	44	prevent	prevent	VERB
gp-267	125	45	distortion	distortion	NOUN
gp-267	125	46	in	in	ADP
gp-267	125	47	providing	provide	VERB
gp-267	125	48	excellent	excellent	ADJ
gp-267	125	49	service	service	NOUN
gp-267	125	50	to	to	ADP
gp-267	125	51	students	student	NOUN
gp-267	125	52	and	and	CCONJ
gp-267	125	53	parents	parent	NOUN
gp-267	125	54	.	.	PUNCT
gp-267	126	1	(	(	PUNCT
gp-267	126	2	2	2	X
gp-267	126	3	)	)	PUNCT
gp-267	126	4	it	it	PRON
gp-267	126	5	will	will	AUX
gp-267	126	6	be	be	AUX
gp-267	126	7	able	able	ADJ
gp-267	126	8	to	to	PART
gp-267	126	9	reduce	reduce	VERB
gp-267	126	10	the	the	DET
gp-267	126	11	number	number	NOUN
gp-267	126	12	of	of	ADP
gp-267	126	13	education	education	NOUN
gp-267	126	14	personnel	personnel	NOUN
gp-267	126	15	/	/	SYM
gp-267	126	16	employees	employee	NOUN
gp-267	126	17	.	.	PUNCT
gp-267	127	1	(	(	PUNCT
gp-267	127	2	3	3	X
gp-267	127	3	)	)	PUNCT
gp-267	127	4	minimizing	minimize	VERB
gp-267	127	5	education	education	NOUN
gp-267	127	6	bureaucracy	bureaucracy	NOUN
gp-267	127	7	,	,	PUNCT
gp-267	127	8	improving	improve	VERB
gp-267	127	9	the	the	DET
gp-267	127	10	quality	quality	NOUN
gp-267	127	11	of	of	ADP
gp-267	127	12	education	education	NOUN
gp-267	127	13	to	to	ADP
gp-267	127	14	students	student	NOUN
gp-267	127	15	and	and	CCONJ
gp-267	127	16	the	the	DET
gp-267	127	17	quality	quality	NOUN
gp-267	127	18	of	of	ADP
gp-267	127	19	service	service	NOUN
gp-267	127	20	to	to	ADP
gp-267	127	21	parents	parent	NOUN
gp-267	127	22	.	.	PUNCT
gp-267	128	1	(	(	PUNCT
gp-267	128	2	4	4	X
gp-267	128	3	)	)	PUNCT
gp-267	128	4	controlling	control	VERB
gp-267	128	5	fixed	fix	VERB
gp-267	128	6	costs	cost	NOUN
gp-267	128	7	will	will	AUX
gp-267	128	8	be	be	AUX
gp-267	128	9	related	relate	VERB
gp-267	128	10	to	to	ADP
gp-267	128	11	high	high	ADJ
gp-267	128	12	operating	operating	NOUN
gp-267	128	13	leverage	leverage	NOUN
gp-267	128	14	in	in	ADP
gp-267	128	15	international	international	ADJ
gp-267	128	16	school	school	NOUN
gp-267	128	17	operations	operation	NOUN
gp-267	128	18	.	.	PUNCT
gp-267	129	1	3	3	X
gp-267	129	2	.	.	X
gp-267	129	3	competent	competent	ADJ
gp-267	129	4	human	human	ADJ
gp-267	129	5	resources	resource	NOUN
gp-267	129	6	and	and	CCONJ
gp-267	129	7	high	high	ADJ
gp-267	129	8	commitment	commitment	NOUN
gp-267	129	9	the	the	DET
gp-267	129	10	career	career	NOUN
gp-267	129	11	development	development	NOUN
gp-267	129	12	of	of	ADP
gp-267	129	13	teachers	teacher	NOUN
gp-267	129	14	and	and	CCONJ
gp-267	129	15	employees	employee	NOUN
gp-267	129	16	at	at	ADP
gp-267	129	17	the	the	DET
gp-267	129	18	international	international	ADJ
gp-267	129	19	school	school	NOUN
gp-267	129	20	foundation	foundation	NOUN
gp-267	129	21	runs	run	VERB
gp-267	129	22	consistently	consistently	ADV
gp-267	129	23	,	,	PUNCT
gp-267	129	24	continuously	continuously	ADV
gp-267	129	25	,	,	PUNCT
gp-267	129	26	transparently	transparently	ADV
gp-267	129	27	,	,	PUNCT
gp-267	129	28	fairly	fairly	ADV
gp-267	129	29	,	,	PUNCT
gp-267	129	30	measurably	measurably	ADV
gp-267	129	31	and	and	CCONJ
gp-267	129	32	not	not	PART
gp-267	129	33	bureaucratically	bureaucratically	ADV
gp-267	129	34	.	.	PUNCT
gp-267	130	1	starting	start	VERB
gp-267	130	2	from	from	ADP
gp-267	130	3	recruitment	recruitment	NOUN
gp-267	130	4	running	run	VERB
gp-267	130	5	transparently	transparently	ADV
gp-267	130	6	based	base	VERB
gp-267	130	7	on	on	ADP
gp-267	130	8	competence	competence	NOUN
gp-267	130	9	,	,	PUNCT
gp-267	130	10	character	character	NOUN
gp-267	130	11	,	,	PUNCT
gp-267	130	12	avoiding	avoid	VERB
gp-267	130	13	collusion	collusion	NOUN
gp-267	130	14	and	and	CCONJ
gp-267	130	15	nepotism	nepotism	NOUN
gp-267	130	16	.	.	PUNCT
gp-267	131	1	so	so	SCONJ
gp-267	131	2	that	that	SCONJ
gp-267	131	3	employees	employee	NOUN
gp-267	131	4	and	and	CCONJ
gp-267	131	5	teachers	teacher	NOUN
gp-267	131	6	are	be	AUX
gp-267	131	7	accepted	accept	VERB
gp-267	131	8	are	be	AUX
gp-267	131	9	guided	guide	VERB
gp-267	131	10	by	by	ADP
gp-267	131	11	character	character	NOUN
gp-267	131	12	and	and	CCONJ
gp-267	131	13	competence	competence	NOUN
gp-267	131	14	.	.	PUNCT
gp-267	132	1	they	they	PRON
gp-267	132	2	are	be	AUX
gp-267	132	3	accepted	accept	VERB
gp-267	132	4	truly	truly	ADV
gp-267	132	5	based	base	VERB
gp-267	132	6	on	on	ADP
gp-267	132	7	transparency	transparency	NOUN
gp-267	132	8	,	,	PUNCT
gp-267	132	9	fairness	fairness	NOUN
gp-267	132	10	and	and	CCONJ
gp-267	132	11	honesty	honesty	NOUN
gp-267	132	12	.	.	PUNCT
gp-267	133	1	it	it	PRON
gp-267	133	2	is	be	AUX
gp-267	133	3	expected	expect	VERB
gp-267	133	4	that	that	SCONJ
gp-267	133	5	employees	employee	NOUN
gp-267	133	6	and	and	CCONJ
gp-267	133	7	teachers	teacher	NOUN
gp-267	133	8	play	play	VERB
gp-267	133	9	a	a	DET
gp-267	133	10	strategic	strategic	ADJ
gp-267	133	11	role	role	NOUN
gp-267	133	12	in	in	ADP
gp-267	133	13	developing	develop	VERB
gp-267	133	14	trusted	trust	VERB
gp-267	133	15	international	international	ADJ
gp-267	133	16	schools	school	NOUN
gp-267	133	17	and	and	CCONJ
gp-267	133	18	superior	superior	ADJ
gp-267	133	19	graduate	graduate	NOUN
gp-267	133	20	quality	quality	NOUN
gp-267	133	21	.	.	PUNCT
gp-267	134	1	4	4	X
gp-267	134	2	.	.	X
gp-267	134	3	characteristics	characteristic	NOUN
gp-267	134	4	of	of	ADP
gp-267	134	5	parents	parent	NOUN
gp-267	134	6	of	of	ADP
gp-267	134	7	students	student	NOUN
gp-267	134	8	during	during	ADP
gp-267	134	9	the	the	DET
gp-267	134	10	selection	selection	NOUN
gp-267	134	11	of	of	ADP
gp-267	134	12	new	new	ADJ
gp-267	134	13	student	student	NOUN
gp-267	134	14	admissions	admission	NOUN
gp-267	134	15	,	,	PUNCT
gp-267	134	16	the	the	DET
gp-267	134	17	characteristics	characteristic	NOUN
gp-267	134	18	of	of	ADP
gp-267	134	19	the	the	DET
gp-267	134	20	parents	parent	NOUN
gp-267	134	21	of	of	ADP
gp-267	134	22	students	student	NOUN
gp-267	134	23	are	be	AUX
gp-267	134	24	the	the	DET
gp-267	134	25	main	main	ADJ
gp-267	134	26	assessment	assessment	NOUN
gp-267	134	27	for	for	ADP
gp-267	134	28	their	their	PRON
gp-267	134	29	children	child	NOUN
gp-267	134	30	to	to	PART
gp-267	134	31	be	be	AUX
gp-267	134	32	accepted	accept	VERB
gp-267	134	33	as	as	ADP
gp-267	134	34	students	student	NOUN
gp-267	134	35	.	.	PUNCT
gp-267	135	1	the	the	DET
gp-267	135	2	main	main	ADJ
gp-267	135	3	basic	basic	ADJ
gp-267	135	4	guidelines	guideline	NOUN
gp-267	135	5	for	for	ADP
gp-267	135	6	the	the	DET
gp-267	135	7	characteristics	characteristic	NOUN
gp-267	135	8	of	of	ADP
gp-267	135	9	parents	parent	NOUN
gp-267	135	10	of	of	ADP
gp-267	135	11	students	student	NOUN
gp-267	135	12	are	be	AUX
gp-267	135	13	education	education	NOUN
gp-267	135	14	,	,	PUNCT
gp-267	135	15	income	income	NOUN
gp-267	135	16	and	and	CCONJ
gp-267	135	17	vision	vision	NOUN
gp-267	135	18	and	and	CCONJ
gp-267	135	19	mission	mission	NOUN
gp-267	135	20	of	of	ADP
gp-267	135	21	developing	develop	VERB
gp-267	135	22	students	student	NOUN
gp-267	135	23	in	in	ADP
gp-267	135	24	the	the	DET
gp-267	135	25	international	international	ADJ
gp-267	135	26	school	school	NOUN
gp-267	135	27	category	category	NOUN
gp-267	135	28	.	.	PUNCT
gp-267	136	1	this	this	DET
gp-267	136	2	factor	factor	NOUN
gp-267	136	3	can	can	AUX
gp-267	136	4	help	help	VERB
gp-267	136	5	reduce	reduce	VERB
gp-267	136	6	the	the	DET
gp-267	136	7	risk	risk	NOUN
gp-267	136	8	of	of	ADP
gp-267	136	9	bad	bad	ADJ
gp-267	136	10	debts	debt	NOUN
gp-267	136	11	,	,	PUNCT
gp-267	136	12	ensure	ensure	VERB
gp-267	136	13	the	the	DET
gp-267	136	14	ability	ability	NOUN
gp-267	136	15	to	to	PART
gp-267	136	16	pay	pay	VERB
gp-267	136	17	from	from	ADP
gp-267	136	18	parents	parent	NOUN
gp-267	136	19	of	of	ADP
gp-267	136	20	students	student	NOUN
gp-267	136	21	and	and	CCONJ
gp-267	136	22	an	an	DET
gp-267	136	23	understanding	understanding	NOUN
gp-267	136	24	between	between	ADP
gp-267	136	25	the	the	DET
gp-267	136	26	school	school	NOUN
gp-267	136	27	and	and	CCONJ
gp-267	136	28	parents	parent	NOUN
gp-267	136	29	of	of	ADP
gp-267	136	30	students	student	NOUN
gp-267	136	31	,	,	PUNCT
gp-267	136	32	with	with	ADP
gp-267	136	33	the	the	DET
gp-267	136	34	aim	aim	NOUN
gp-267	136	35	of	of	ADP
gp-267	136	36	producing	produce	VERB
gp-267	136	37	superior	superior	ADJ
gp-267	136	38	students	student	NOUN
gp-267	136	39	who	who	PRON
gp-267	136	40	compete	compete	VERB
gp-267	136	41	internationally	internationally	ADV
gp-267	136	42	.	.	PUNCT
gp-267	137	1	5	5	X
gp-267	137	2	.	.	X
gp-267	137	3	accounting	accounting	NOUN
gp-267	137	4	system	system	NOUN
gp-267	137	5	and	and	CCONJ
gp-267	137	6	standard	standard	ADJ
gp-267	137	7	operating	operating	NOUN
gp-267	137	8	procedures	procedure	NOUN
gp-267	137	9	that	that	PRON
gp-267	137	10	are	be	AUX
gp-267	137	11	proper	proper	ADJ
gp-267	137	12	,	,	PUNCT
gp-267	137	13	accurate	accurate	ADJ
gp-267	137	14	and	and	CCONJ
gp-267	137	15	effective	effective	ADJ
gp-267	137	16	accurate	accurate	ADJ
gp-267	137	17	and	and	CCONJ
gp-267	137	18	computerized	computerized	ADJ
gp-267	137	19	accounting	accounting	NOUN
gp-267	137	20	system	system	NOUN
gp-267	137	21	,	,	PUNCT
gp-267	137	22	strict	strict	ADJ
gp-267	137	23	receivables	receivables	NOUN
gp-267	137	24	control	control	NOUN
gp-267	137	25	,	,	PUNCT
gp-267	137	26	receivables	receivables	NOUN
gp-267	137	27	sop	sop	NOUN
gp-267	137	28	including	include	VERB
gp-267	137	29	receivables	receivables	NOUN
gp-267	137	30	accounting	accounting	NOUN
gp-267	137	31	system	system	NOUN
gp-267	137	32	,	,	PUNCT
gp-267	137	33	collection	collection	NOUN
gp-267	137	34	procedures	procedure	NOUN
gp-267	137	35	,	,	PUNCT
gp-267	137	36	receivables	receivables	NOUN
gp-267	137	37	communication	communication	NOUN
gp-267	137	38	and	and	CCONJ
gp-267	137	39	monitoring	monitoring	NOUN
gp-267	137	40	can	can	AUX
gp-267	137	41	help	help	VERB
gp-267	137	42	provide	provide	VERB
gp-267	137	43	precise	precise	ADJ
gp-267	137	44	,	,	PUNCT
gp-267	137	45	accurate	accurate	ADJ
gp-267	137	46	information	information	NOUN
gp-267	137	47	,	,	PUNCT
gp-267	137	48	identify	identify	VERB
gp-267	137	49	receivables	receivables	NOUN
gp-267	137	50	that	that	PRON
gp-267	137	51	are	be	AUX
gp-267	137	52	due	due	ADJ
gp-267	137	53	early	early	ADV
gp-267	137	54	,	,	PUNCT
gp-267	137	55	collect	collect	VERB
gp-267	137	56	and	and	CCONJ
gp-267	137	57	ensure	ensure	VERB
gp-267	137	58	timely	timely	ADJ
gp-267	137	59	payment	payment	NOUN
gp-267	137	60	.	.	PUNCT
gp-267	138	1	conclusion	conclusion	NOUN
gp-267	138	2	the	the	DET
gp-267	138	3	internal	internal	ADJ
gp-267	138	4	control	control	NOUN
gp-267	138	5	system	system	NOUN
gp-267	138	6	for	for	ADP
gp-267	138	7	receivables	receivables	NOUN
gp-267	138	8	at	at	ADP
gp-267	138	9	the	the	DET
gp-267	138	10	stella	stella	PROPN
gp-267	138	11	mundi	mundi	PROPN
gp-267	138	12	indonesia	indonesia	PROPN
gp-267	138	13	foundation	foundation	PROPN
gp-267	138	14	has	have	AUX
gp-267	138	15	been	be	AUX
gp-267	138	16	effectively	effectively	ADV
gp-267	138	17	implemented	implement	VERB
gp-267	138	18	,	,	PUNCT
gp-267	138	19	particularly	particularly	ADV
gp-267	138	20	in	in	ADP
gp-267	138	21	the	the	DET
gp-267	138	22	areas	area	NOUN
gp-267	138	23	of	of	ADP
gp-267	138	24	environmental	environmental	ADJ
gp-267	138	25	control	control	NOUN
gp-267	138	26	,	,	PUNCT
gp-267	138	27	risk	risk	NOUN
gp-267	138	28	assessment	assessment	NOUN
gp-267	138	29	,	,	PUNCT
gp-267	138	30	activity	activity	NOUN
gp-267	138	31	control	control	NOUN
gp-267	138	32	,	,	PUNCT
gp-267	138	33	and	and	CCONJ
gp-267	138	34	monitoring	monitoring	NOUN
gp-267	138	35	,	,	PUNCT
gp-267	138	36	which	which	PRON
gp-267	138	37	together	together	ADV
gp-267	138	38	have	have	AUX
gp-267	138	39	minimized	minimize	VERB
gp-267	138	40	the	the	DET
gp-267	138	41	risk	risk	NOUN
gp-267	138	42	of	of	ADP
gp-267	138	43	uncollectible	uncollectible	ADJ
gp-267	138	44	receivables	receivables	NOUN
gp-267	138	45	.	.	PUNCT
gp-267	139	1	despite	despite	SCONJ
gp-267	139	2	these	these	DET
gp-267	139	3	strengths	strength	NOUN
gp-267	139	4	,	,	PUNCT
gp-267	139	5	challenges	challenge	NOUN
gp-267	139	6	remain	remain	VERB
gp-267	139	7	in	in	ADP
gp-267	139	8	the	the	DET
gp-267	139	9	domain	domain	NOUN
gp-267	139	10	of	of	ADP
gp-267	139	11	information	information	NOUN
gp-267	139	12	and	and	CCONJ
gp-267	139	13	communication	communication	NOUN
gp-267	139	14	,	,	PUNCT
gp-267	139	15	where	where	SCONJ
gp-267	139	16	occasional	occasional	ADJ
gp-267	139	17	misunderstandings	misunderstanding	NOUN
gp-267	139	18	arise	arise	VERB
gp-267	139	19	due	due	ADP
gp-267	139	20	to	to	ADP
gp-267	139	21	recording	record	VERB
gp-267	139	22	errors	error	NOUN
gp-267	139	23	or	or	CCONJ
gp-267	139	24	miscommunication	miscommunication	NOUN
gp-267	139	25	.	.	PUNCT
gp-267	140	1	the	the	DET
gp-267	140	2	foundation	foundation	NOUN
gp-267	140	3	’s	’s	PART
gp-267	140	4	success	success	NOUN
gp-267	140	5	in	in	ADP
gp-267	140	6	managing	manage	VERB
gp-267	140	7	receivables	receivables	NOUN
gp-267	140	8	is	be	AUX
gp-267	140	9	supported	support	VERB
gp-267	140	10	by	by	ADP
gp-267	140	11	an	an	DET
gp-267	140	12	efficient	efficient	ADJ
gp-267	140	13	control	control	NOUN
gp-267	140	14	system	system	NOUN
gp-267	140	15	,	,	PUNCT
gp-267	140	16	robust	robust	ADJ
gp-267	140	17	management	management	NOUN
gp-267	140	18	information	information	NOUN
gp-267	140	19	systems	system	NOUN
gp-267	140	20	,	,	PUNCT
gp-267	140	21	competent	competent	ADJ
gp-267	140	22	and	and	CCONJ
gp-267	140	23	committed	commit	VERB
gp-267	140	24	human	human	ADJ
gp-267	140	25	resources	resource	NOUN
gp-267	140	26	,	,	PUNCT
gp-267	140	27	the	the	DET
gp-267	140	28	characteristics	characteristic	NOUN
gp-267	140	29	of	of	ADP
gp-267	140	30	student	student	NOUN
gp-267	140	31	parents	parent	NOUN
gp-267	140	32	,	,	PUNCT
gp-267	140	33	and	and	CCONJ
gp-267	140	34	the	the	DET
gp-267	140	35	use	use	NOUN
gp-267	140	36	of	of	ADP
gp-267	140	37	accurate	accurate	ADJ
gp-267	140	38	accounting	accounting	NOUN
gp-267	140	39	systems	system	NOUN
gp-267	140	40	with	with	ADP
gp-267	140	41	clear	clear	ADJ
gp-267	140	42	standard	standard	ADJ
gp-267	140	43	operating	operating	NOUN
gp-267	140	44	procedures	procedure	NOUN
gp-267	140	45	.	.	PUNCT
gp-267	141	1	for	for	ADP
gp-267	141	2	future	future	ADJ
gp-267	141	3	research	research	NOUN
gp-267	141	4	,	,	PUNCT
gp-267	141	5	it	it	PRON
gp-267	141	6	is	be	AUX
gp-267	141	7	recommended	recommend	VERB
gp-267	141	8	to	to	PART
gp-267	141	9	explore	explore	VERB
gp-267	141	10	targeted	target	VERB
gp-267	141	11	strategies	strategy	NOUN
gp-267	141	12	for	for	ADP
gp-267	141	13	improving	improve	VERB
gp-267	141	14	internal	internal	ADJ
gp-267	141	15	communication	communication	NOUN
gp-267	141	16	and	and	CCONJ
gp-267	141	17	staff	staff	NOUN
gp-267	141	18	training	training	NOUN
gp-267	141	19	,	,	PUNCT
gp-267	141	20	as	as	ADV
gp-267	141	21	well	well	ADV
gp-267	141	22	as	as	ADP
gp-267	141	23	to	to	PART
gp-267	141	24	assess	assess	VERB
gp-267	141	25	the	the	DET
gp-267	141	26	impact	impact	NOUN
gp-267	141	27	of	of	ADP
gp-267	141	28	technological	technological	ADJ
gp-267	141	29	advancements	advancement	NOUN
gp-267	141	30	on	on	ADP
gp-267	141	31	the	the	DET
gp-267	141	32	effectiveness	effectiveness	NOUN
gp-267	141	33	and	and	CCONJ
gp-267	141	34	efficiency	efficiency	NOUN
gp-267	141	35	of	of	ADP
gp-267	141	36	receivables	receivables	NOUN
gp-267	141	37	management	management	NOUN
gp-267	141	38	in	in	ADP
gp-267	141	39	educational	educational	ADJ
gp-267	141	40	institutions	institution	NOUN
gp-267	141	41	.	.	PUNCT
gp-267	142	1	american	american	ADJ
gp-267	142	2	journal	journal	PROPN
gp-267	142	3	of	of	ADP
gp-267	142	4	economic	economic	ADJ
gp-267	142	5	and	and	CCONJ
gp-267	142	6	management	management	NOUN
gp-267	142	7	business	business	NOUN
gp-267	142	8	vol	vol	NOUN
gp-267	142	9	.	.	PUNCT
gp-267	143	1	4no	4no	NOUN
gp-267	143	2	.	.	PUNCT
gp-267	144	1	6	6	NUM
gp-267	144	2	june	june	PROPN
gp-267	144	3	2025	2025	NUM
gp-267	144	4	827	827	NUM
gp-267	144	5	references	reference	NOUN
gp-267	144	6	bungin	bungin	VERB
gp-267	144	7	,	,	PUNCT
gp-267	144	8	b.	b.	PROPN
gp-267	145	1	(	(	PUNCT
gp-267	145	2	2017	2017	NUM
gp-267	145	3	)	)	PUNCT
gp-267	145	4	.	.	PUNCT
gp-267	146	1	metode	metode	PROPN
gp-267	146	2	penelitian	penelitian	PROPN
gp-267	146	3	kualitatif	kualitatif	PROPN
gp-267	146	4	.	.	PUNCT
gp-267	147	1	pt	pt	PROPN
gp-267	147	2	raja	raja	PROPN
gp-267	147	3	grafindo	grafindo	PROPN
gp-267	147	4	persada	persada	PROPN
gp-267	147	5	.	.	PUNCT
gp-267	148	1	bunnell	bunnell	PROPN
gp-267	148	2	,	,	PUNCT
gp-267	148	3	t.	t.	PROPN
gp-267	148	4	,	,	PUNCT
gp-267	148	5	&	&	CCONJ
gp-267	148	6	poole	poole	PROPN
gp-267	148	7	,	,	PUNCT
gp-267	148	8	a.	a.	NOUN
gp-267	148	9	(	(	PUNCT
gp-267	148	10	2023	2023	NUM
gp-267	148	11	)	)	PUNCT
gp-267	148	12	.	.	PUNCT
gp-267	149	1	international	international	ADJ
gp-267	149	2	schools	school	NOUN
gp-267	149	3	in	in	ADP
gp-267	149	4	china	china	PROPN
gp-267	149	5	and	and	CCONJ
gp-267	149	6	teacher	teacher	NOUN
gp-267	149	7	turnover	turnover	NOUN
gp-267	149	8	:	:	PUNCT
gp-267	149	9	the	the	DET
gp-267	149	10	need	need	NOUN
gp-267	149	11	for	for	ADP
gp-267	149	12	a	a	DET
gp-267	149	13	more	more	ADV
gp-267	149	14	nuanced	nuanced	ADJ
gp-267	149	15	approach	approach	NOUN
gp-267	149	16	towards	towards	ADP
gp-267	149	17	precarity	precarity	NOUN
gp-267	149	18	reflecting	reflect	VERB
gp-267	149	19	agency	agency	NOUN
gp-267	149	20	.	.	PUNCT
gp-267	150	1	asia	asia	PROPN
gp-267	150	2	pacific	pacific	PROPN
gp-267	150	3	journal	journal	PROPN
gp-267	150	4	of	of	ADP
gp-267	150	5	education	education	NOUN
gp-267	150	6	,	,	PUNCT
gp-267	150	7	43(2	43(2	NUM
gp-267	150	8	)	)	PUNCT
gp-267	150	9	.	.	PUNCT
gp-267	151	1	https://doi.org/10.1080/02188791.2021.1940840	https://doi.org/10.1080/02188791.2021.1940840	PROPN
gp-267	151	2	binanggal	binanggal	ADV
gp-267	151	3	,	,	PUNCT
gp-267	151	4	chansie	chansie	PROPN
gp-267	151	5	virji	virji	PROPN
gp-267	151	6	.	.	PUNCT
gp-267	152	1	2015	2015	NUM
gp-267	152	2	.	.	PUNCT
gp-267	153	1	analisis	analisis	ADJ
gp-267	153	2	internal	internal	PROPN
gp-267	153	3	control	control	NOUN
gp-267	153	4	system	system	NOUN
gp-267	153	5	atas	ata	NOUN
gp-267	153	6	piutang	piutang	PROPN
gp-267	153	7	pada	pada	PROPN
gp-267	153	8	pt	pt	PROPN
gp-267	153	9	tunas	tunas	PROPN
gp-267	153	10	dwipa	dwipa	PROPN
gp-267	153	11	matra	matra	PROPN
gp-267	153	12	cabang	cabang	PROPN
gp-267	153	13	manado	manado	PROPN
gp-267	153	14	.	.	PUNCT
gp-267	154	1	jurnal	jurnal	PROPN
gp-267	154	2	emba	emba	PROPN
gp-267	154	3	.	.	PUNCT
gp-267	155	1	vol	vol	NOUN
gp-267	155	2	4	4	NUM
gp-267	155	3	no	no	DET
gp-267	155	4	3	3	NUM
gp-267	155	5	.	.	PUNCT
gp-267	155	6	diyah	diyah	PROPN
gp-267	155	7	sri	sri	PROPN
gp-267	155	8	widari	widari	PROPN
gp-267	155	9	,	,	PUNCT
gp-267	155	10	d.	d.	PROPN
gp-267	155	11	a.	a.	PROPN
gp-267	155	12	,	,	PUNCT
gp-267	155	13	&	&	CCONJ
gp-267	155	14	prasiasa	prasiasa	PROPN
gp-267	155	15	,	,	PUNCT
gp-267	155	16	d.	d.	PROPN
gp-267	155	17	p.	p.	PROPN
gp-267	156	1	o.	o.	PROPN
gp-267	156	2	(	(	PUNCT
gp-267	156	3	2022	2022	NUM
gp-267	156	4	)	)	PUNCT
gp-267	156	5	.	.	PUNCT
gp-267	157	1	nilai	nilai	PROPN
gp-267	157	2	estetika	estetika	PROPN
gp-267	157	3	lokal	lokal	PROPN
gp-267	157	4	dan	dan	PROPN
gp-267	157	5	nilai	nilai	PROPN
gp-267	157	6	ekonomi	ekonomi	PROPN
gp-267	157	7	lokal	lokal	PROPN
gp-267	157	8	dalam	dalam	PROPN
gp-267	157	9	pengelolaan	pengelolaan	PROPN
gp-267	157	10	destinasi	destinasi	PROPN
gp-267	157	11	pariwisata	pariwisata	PROPN
gp-267	157	12	di	di	PROPN
gp-267	157	13	bali	bali	PROPN
gp-267	157	14	utara	utara	PROPN
gp-267	157	15	.	.	PUNCT
gp-267	157	16	mudra	mudra	PROPN
gp-267	157	17	jurnal	jurnal	PROPN
gp-267	157	18	seni	seni	PROPN
gp-267	157	19	budaya	budaya	PROPN
gp-267	157	20	,	,	PUNCT
gp-267	157	21	37(1	37(1	NUM
gp-267	157	22	)	)	PUNCT
gp-267	157	23	.	.	PUNCT
gp-267	158	1	https://doi.org/10.31091/mudra.v37i1.1883	https://doi.org/10.31091/mudra.v37i1.1883	PROPN
gp-267	158	2	elerian	elerian	PROPN
gp-267	158	3	,	,	PUNCT
gp-267	158	4	m.	m.	NOUN
gp-267	158	5	,	,	PUNCT
gp-267	158	6	&	&	CCONJ
gp-267	158	7	solomou	solomou	NOUN
gp-267	158	8	,	,	PUNCT
gp-267	158	9	e.	e.	PROPN
gp-267	158	10	a.	a.	PROPN
gp-267	158	11	(	(	PUNCT
gp-267	158	12	2023	2023	NUM
gp-267	158	13	)	)	PUNCT
gp-267	158	14	.	.	PUNCT
gp-267	159	1	international	international	ADJ
gp-267	159	2	schools	school	NOUN
gp-267	159	3	,	,	PUNCT
gp-267	159	4	international	international	ADJ
gp-267	159	5	mindedness	mindedness	NOUN
gp-267	159	6	,	,	PUNCT
gp-267	159	7	and	and	CCONJ
gp-267	159	8	the	the	DET
gp-267	159	9	development	development	NOUN
gp-267	159	10	of	of	ADP
gp-267	159	11	global	global	ADJ
gp-267	159	12	citizenship	citizenship	NOUN
gp-267	159	13	:	:	PUNCT
gp-267	159	14	reflections	reflection	NOUN
gp-267	159	15	from	from	ADP
gp-267	159	16	a	a	DET
gp-267	159	17	case	case	NOUN
gp-267	159	18	study	study	NOUN
gp-267	159	19	of	of	ADP
gp-267	159	20	international	international	ADJ
gp-267	159	21	schools	school	NOUN
gp-267	159	22	in	in	ADP
gp-267	159	23	cyprus	cyprus	PROPN
gp-267	159	24	.	.	PUNCT
gp-267	160	1	prospects	prospect	NOUN
gp-267	160	2	,	,	PUNCT
gp-267	160	3	53(3–4	53(3–4	NUM
gp-267	160	4	)	)	PUNCT
gp-267	160	5	.	.	PUNCT
gp-267	161	1	https://doi.org/10.1007/s11125-021-09585-3	https://doi.org/10.1007/s11125-021-09585-3	PROPN
gp-267	161	2	fauzi	fauzi	PROPN
gp-267	161	3	,	,	PUNCT
gp-267	161	4	r.	r.	PROPN
gp-267	161	5	a.	a.	PROPN
gp-267	161	6	(	(	PUNCT
gp-267	161	7	2017	2017	NUM
gp-267	161	8	)	)	PUNCT
gp-267	161	9	.	.	PUNCT
gp-267	162	1	sistem	sistem	PROPN
gp-267	162	2	informasi	informasi	PROPN
gp-267	162	3	akuntansi	akuntansi	PROPN
gp-267	162	4	(	(	PUNCT
gp-267	162	5	berbasis	berbasis	PROPN
gp-267	162	6	akuntansi	akuntansi	PROPN
gp-267	162	7	)	)	PUNCT
gp-267	162	8	.	.	PUNCT
gp-267	163	1	deepublish	deepublish	PROPN
gp-267	163	2	.	.	PUNCT
gp-267	164	1	gardner	gardner	NOUN
gp-267	164	2	-	-	PUNCT
gp-267	164	3	mctaggart	mctaggart	PROPN
gp-267	164	4	,	,	PUNCT
gp-267	164	5	a.	a.	NOUN
gp-267	164	6	(	(	PUNCT
gp-267	164	7	2018	2018	NUM
gp-267	164	8	)	)	PUNCT
gp-267	164	9	.	.	PUNCT
gp-267	165	1	international	international	ADJ
gp-267	165	2	schools	school	NOUN
gp-267	165	3	:	:	PUNCT
gp-267	165	4	leadership	leadership	NOUN
gp-267	165	5	reviewed	review	VERB
gp-267	165	6	.	.	PUNCT
gp-267	166	1	journal	journal	NOUN
gp-267	166	2	of	of	ADP
gp-267	166	3	research	research	NOUN
gp-267	166	4	in	in	ADP
gp-267	166	5	international	international	ADJ
gp-267	166	6	education	education	NOUN
gp-267	166	7	,	,	PUNCT
gp-267	166	8	17(2	17(2	NUM
gp-267	166	9	)	)	PUNCT
gp-267	166	10	.	.	PUNCT
gp-267	167	1	https://doi.org/10.1177/1475240918793955	https://doi.org/10.1177/1475240918793955	PROPN
gp-267	167	2	gibson	gibson	PROPN
gp-267	167	3	,	,	PUNCT
gp-267	167	4	m.	m.	NOUN
gp-267	167	5	t.	t.	PROPN
gp-267	167	6	,	,	PUNCT
gp-267	167	7	&	&	CCONJ
gp-267	167	8	bailey	bailey	PROPN
gp-267	167	9	,	,	PUNCT
gp-267	167	10	l.	l.	PROPN
gp-267	167	11	(	(	PUNCT
gp-267	167	12	2023	2023	NUM
gp-267	167	13	)	)	PUNCT
gp-267	167	14	.	.	PUNCT
gp-267	168	1	constructing	construct	VERB
gp-267	168	2	international	international	ADJ
gp-267	168	3	schools	school	NOUN
gp-267	168	4	as	as	ADP
gp-267	168	5	postcolonial	postcolonial	ADJ
gp-267	168	6	sites	site	NOUN
gp-267	168	7	.	.	PUNCT
gp-267	169	1	globalisation	globalisation	NOUN
gp-267	169	2	,	,	PUNCT
gp-267	169	3	societies	society	NOUN
gp-267	169	4	and	and	CCONJ
gp-267	169	5	education	education	NOUN
gp-267	169	6	,	,	PUNCT
gp-267	169	7	21(3	21(3	NUM
gp-267	169	8	)	)	PUNCT
gp-267	169	9	.	.	PUNCT
gp-267	170	1	https://doi.org/10.1080/14767724.2022.2045909	https://doi.org/10.1080/14767724.2022.2045909	PROPN
gp-267	170	2	iskandar	iskandar	PROPN
gp-267	170	3	,	,	PUNCT
gp-267	170	4	m.	m.	PROPN
gp-267	170	5	r.	r.	PROPN
gp-267	170	6	,	,	PUNCT
gp-267	170	7	cordova	cordova	PROPN
gp-267	170	8	,	,	PUNCT
gp-267	170	9	m.	m.	PROPN
gp-267	170	10	r.	r.	PROPN
gp-267	170	11	,	,	PUNCT
gp-267	170	12	&	&	CCONJ
gp-267	170	13	park	park	PROPN
gp-267	170	14	,	,	PUNCT
gp-267	170	15	y.	y.	PROPN
gp-267	170	16	g.	g.	PROPN
gp-267	170	17	(	(	PUNCT
gp-267	170	18	2022	2022	NUM
gp-267	170	19	)	)	PUNCT
gp-267	170	20	.	.	PUNCT
gp-267	171	1	pathways	pathway	NOUN
gp-267	171	2	and	and	CCONJ
gp-267	171	3	destinations	destination	NOUN
gp-267	171	4	of	of	ADP
gp-267	171	5	floating	float	VERB
gp-267	171	6	marine	marine	ADJ
gp-267	171	7	plastic	plastic	NOUN
gp-267	171	8	debris	debris	NOUN
gp-267	171	9	from	from	ADP
gp-267	171	10	10	10	NUM
gp-267	171	11	major	major	ADJ
gp-267	171	12	rivers	river	NOUN
gp-267	171	13	in	in	ADP
gp-267	171	14	java	java	PROPN
gp-267	171	15	and	and	CCONJ
gp-267	171	16	bali	bali	PROPN
gp-267	171	17	,	,	PUNCT
gp-267	171	18	indonesia	indonesia	PROPN
gp-267	171	19	:	:	PUNCT
gp-267	171	20	a	a	DET
gp-267	171	21	lagrangian	lagrangian	ADJ
gp-267	171	22	particle	particle	NOUN
gp-267	171	23	tracking	tracking	NOUN
gp-267	171	24	perspective	perspective	NOUN
gp-267	171	25	.	.	PUNCT
gp-267	172	1	marine	marine	PROPN
gp-267	172	2	pollution	pollution	NOUN
gp-267	172	3	bulletin	bulletin	NOUN
gp-267	172	4	,	,	PUNCT
gp-267	172	5	185	185	NUM
gp-267	172	6	.	.	PUNCT
gp-267	173	1	https://doi.org/10.1016/j.marpolbul.2022.114331	https://doi.org/10.1016/j.marpolbul.2022.114331	PROPN
gp-267	173	2	iswandira	iswandira	PROPN
gp-267	173	3	,	,	PUNCT
gp-267	173	4	a.	a.	NOUN
gp-267	173	5	,	,	PUNCT
gp-267	173	6	nurhayati	nurhayati	PROPN
gp-267	173	7	,	,	PUNCT
gp-267	173	8	i.	i.	PROPN
gp-267	173	9	,	,	PUNCT
gp-267	173	10	&	&	CCONJ
gp-267	173	11	suharti	suharti	PROPN
gp-267	173	12	,	,	PUNCT
gp-267	173	13	t.	t.	PROPN
gp-267	173	14	(	(	PUNCT
gp-267	173	15	2015	2015	NUM
gp-267	173	16	)	)	PUNCT
gp-267	173	17	.	.	PUNCT
gp-267	174	1	analisis	analisis	ADJ
gp-267	174	2	economic	economic	ADJ
gp-267	174	3	value	value	NOUN
gp-267	174	4	added	add	VERB
gp-267	174	5	(	(	PUNCT
gp-267	174	6	eva	eva	PROPN
gp-267	174	7	)	)	PUNCT
gp-267	174	8	dan	dan	PROPN
gp-267	174	9	market	market	NOUN
gp-267	174	10	value	value	NOUN
gp-267	174	11	added	add	VERB
gp-267	174	12	(	(	PUNCT
gp-267	174	13	mva	mva	NOUN
gp-267	174	14	)	)	PUNCT
gp-267	174	15	sebagai	sebagai	PROPN
gp-267	174	16	alat	alat	PROPN
gp-267	174	17	untuk	untuk	PROPN
gp-267	174	18	mengukur	mengukur	PROPN
gp-267	174	19	kinerja	kinerja	PROPN
gp-267	174	20	keuangan	keuangan	PROPN
gp-267	174	21	perusahaan	perusahaan	PROPN
gp-267	174	22	pt	pt	PROPN
gp-267	174	23	.	.	PROPN
gp-267	174	24	indofood	indofood	PROPN
gp-267	174	25	sukses	sukse	VERB
gp-267	174	26	makmur	makmur	PROPN
gp-267	174	27	tbk	tbk	PROPN
gp-267	174	28	.	.	PUNCT
gp-267	175	1	jurnal	jurnal	ADJ
gp-267	175	2	ilmiah	ilmiah	PROPN
gp-267	175	3	inovator	inovator	NOUN
gp-267	175	4	,	,	PUNCT
gp-267	175	5	edisi	edisi	PROPN
gp-267	175	6	maret	maret	PROPN
gp-267	175	7	.	.	PUNCT
gp-267	176	1	kadim	kadim	PROPN
gp-267	176	2	,	,	PUNCT
gp-267	176	3	a.	a.	NOUN
gp-267	176	4	,	,	PUNCT
gp-267	176	5	&	&	CCONJ
gp-267	176	6	sunardi	sunardi	PROPN
gp-267	176	7	,	,	PUNCT
gp-267	176	8	n.	n.	PROPN
gp-267	176	9	(	(	PUNCT
gp-267	176	10	2020	2020	NUM
gp-267	176	11	)	)	PUNCT
gp-267	176	12	.	.	PUNCT
gp-267	177	1	penilaian	penilaian	PROPN
gp-267	177	2	kinerja	kinerja	PROPN
gp-267	177	3	keuangan	keuangan	PROPN
gp-267	177	4	dengan	dengan	PROPN
gp-267	177	5	metode	metode	PROPN
gp-267	177	6	economic	economic	PROPN
gp-267	177	7	value	value	NOUN
gp-267	177	8	added	add	VERB
gp-267	177	9	(	(	PUNCT
gp-267	177	10	eva	eva	PROPN
gp-267	177	11	)	)	PUNCT
gp-267	177	12	,	,	PUNCT
gp-267	177	13	financial	financial	ADJ
gp-267	177	14	value	value	NOUN
gp-267	177	15	added	add	VERB
gp-267	177	16	(	(	PUNCT
gp-267	177	17	fva	fva	PROPN
gp-267	177	18	)	)	PUNCT
gp-267	177	19	dan	dan	PROPN
gp-267	177	20	market	market	NOUN
gp-267	177	21	value	value	NOUN
gp-267	177	22	added	add	VERB
gp-267	177	23	(	(	PUNCT
gp-267	177	24	mva	mva	NOUN
gp-267	177	25	)	)	PUNCT
gp-267	177	26	(	(	PUNCT
gp-267	177	27	studi	studi	PROPN
gp-267	177	28	pada	pada	PROPN
gp-267	177	29	industri	industri	PROPN
gp-267	177	30	telekomunikasi	telekomunikasi	PROPN
gp-267	177	31	di	di	PROPN
gp-267	177	32	indonesia	indonesia	PROPN
gp-267	177	33	yang	yang	PROPN
gp-267	177	34	terdaftar	terdaftar	PROPN
gp-267	177	35	di	di	PROPN
gp-267	177	36	bei	bei	VERB
gp-267	177	37	tahun	tahun	PROPN
gp-267	177	38	2014	2014	NUM
gp-267	177	39	-	-	SYM
gp-267	177	40	2018	2018	NUM
gp-267	177	41	)	)	PUNCT
gp-267	177	42	.	.	PUNCT
gp-267	178	1	jurnal	jurnal	ADJ
gp-267	178	2	sekuritas	sekurita	NOUN
gp-267	178	3	(	(	PUNCT
gp-267	178	4	saham	saham	PROPN
gp-267	178	5	,	,	PUNCT
gp-267	178	6	ekonomi	ekonomi	PROPN
gp-267	178	7	,	,	PUNCT
gp-267	178	8	keuangan	keuangan	VERB
gp-267	178	9	dan	dan	PROPN
gp-267	178	10	investasi	investasi	PROPN
gp-267	178	11	)	)	PUNCT
gp-267	178	12	,	,	PUNCT
gp-267	178	13	3(2	3(2	NUM
gp-267	178	14	)	)	PUNCT
gp-267	178	15	.	.	PUNCT
gp-267	179	1	https://doi.org/10.32493/skt.v3i2.4441	https://doi.org/10.32493/skt.v3i2.4441	PROPN
gp-267	179	2	liestiandre	liestiandre	PROPN
gp-267	179	3	,	,	PUNCT
gp-267	179	4	h.	h.	PROPN
gp-267	179	5	k.	k.	PROPN
gp-267	179	6	(	(	PUNCT
gp-267	179	7	2021	2021	NUM
gp-267	179	8	)	)	PUNCT
gp-267	179	9	.	.	PUNCT
gp-267	180	1	persepsi	persepsi	PROPN
gp-267	180	2	wisatawan	wisatawan	PROPN
gp-267	180	3	terhadap	terhadap	PROPN
gp-267	180	4	kualitas	kualitas	PROPN
gp-267	180	5	destinasi	destinasi	PROPN
gp-267	180	6	pariwisata	pariwisata	PROPN
gp-267	180	7	bali	bali	PROPN
gp-267	180	8	.	.	PUNCT
gp-267	181	1	jurnal	jurnal	PROPN
gp-267	181	2	kepariwisataan	kepariwisataan	PROPN
gp-267	181	3	,	,	PUNCT
gp-267	181	4	20(1	20(1	NUM
gp-267	181	5	)	)	PUNCT
gp-267	181	6	.	.	PUNCT
gp-267	182	1	https://doi.org/10.52352/jpar.v20i1.449	https://doi.org/10.52352/jpar.v20i1.449	NOUN
gp-267	182	2	montororing	montororing	NOUN
gp-267	182	3	,	,	PUNCT
gp-267	182	4	p.	p.	NOUN
gp-267	182	5	m.	m.	NOUN
gp-267	182	6	,	,	PUNCT
gp-267	182	7	harijanto	harijanto	NOUN
gp-267	182	8	sabijono	sabijono	PROPN
gp-267	182	9	,	,	PUNCT
gp-267	182	10	heince	heince	PROPN
gp-267	182	11	r.	r.	PROPN
gp-267	182	12	n.	n.	PROPN
gp-267	182	13	wokas	wokas	PROPN
gp-267	182	14	.	.	PUNCT
gp-267	183	1	2020	2020	NUM
gp-267	183	2	.	.	PUNCT
gp-267	184	1	analisis	analisis	ADJ
gp-267	184	2	penerapan	penerapan	PROPN
gp-267	184	3	pengendalian	pengendalian	PROPN
gp-267	184	4	internal	internal	PROPN
gp-267	184	5	piutang	piutang	PROPN
gp-267	184	6	usaha	usaha	PROPN
gp-267	184	7	pada	pada	PROPN
gp-267	184	8	piutang	piutang	PROPN
gp-267	184	9	tak	tak	PROPN
gp-267	184	10	tertagih	tertagih	PROPN
gp-267	184	11	di	di	PROPN
gp-267	184	12	pt	pt	PROPN
gp-267	184	13	hasjrat	hasjrat	PROPN
gp-267	184	14	multifinance	multifinance	PROPN
gp-267	184	15	manado	manado	PROPN
gp-267	184	16	.	.	PUNCT
gp-267	185	1	jurnal	jurnal	PROPN
gp-267	185	2	emba	emba	PROPN
gp-267	185	3	.	.	PUNCT
gp-267	186	1	vol	vol	NOUN
gp-267	186	2	.	.	PROPN
gp-267	187	1	9	9	NUM
gp-267	187	2	no	no	NOUN
gp-267	187	3	.	.	NOUN
gp-267	188	1	3	3	NUM
gp-267	188	2	,	,	PUNCT
gp-267	188	3	hal	hal	PROPN
gp-267	188	4	.	.	PROPN
gp-267	189	1	1520	1520	NUM
gp-267	189	2	1529	1529	NUM
gp-267	189	3	.	.	PUNCT
gp-267	190	1	pearce	pearce	PROPN
gp-267	190	2	,	,	PUNCT
gp-267	190	3	s.	s.	PROPN
gp-267	190	4	(	(	PUNCT
gp-267	190	5	2023	2023	NUM
gp-267	190	6	)	)	PUNCT
gp-267	190	7	.	.	PUNCT
gp-267	191	1	internationally	internationally	ADV
gp-267	191	2	-	-	PUNCT
gp-267	191	3	national	national	ADJ
gp-267	191	4	schools	school	NOUN
gp-267	191	5	:	:	PUNCT
gp-267	191	6	a	a	DET
gp-267	191	7	critical	critical	ADJ
gp-267	191	8	review	review	NOUN
gp-267	191	9	of	of	ADP
gp-267	191	10	this	this	DET
gp-267	191	11	developing	develop	VERB
gp-267	191	12	sector	sector	NOUN
gp-267	191	13	and	and	CCONJ
gp-267	191	14	the	the	DET
gp-267	191	15	frameworks	framework	NOUN
gp-267	191	16	that	that	PRON
gp-267	191	17	define	define	VERB
gp-267	191	18	international	international	ADJ
gp-267	191	19	schools	school	NOUN
gp-267	191	20	.	.	PUNCT
gp-267	192	1	research	research	NOUN
gp-267	192	2	in	in	ADP
gp-267	192	3	comparative	comparative	ADJ
gp-267	192	4	and	and	CCONJ
gp-267	192	5	international	international	ADJ
gp-267	192	6	education	education	NOUN
gp-267	192	7	,	,	PUNCT
gp-267	192	8	18(3	18(3	NUM
gp-267	192	9	)	)	PUNCT
gp-267	192	10	.	.	PUNCT
gp-267	193	1	https://doi.org/10.1177/17454999231167948	https://doi.org/10.1177/17454999231167948	PROPN
gp-267	193	2	rani	rani	PROPN
gp-267	193	3	anggraini	anggraini	PROPN
gp-267	193	4	,	,	PUNCT
gp-267	193	5	harahap	harahap	NUM
gp-267	193	6	,	,	PUNCT
gp-267	193	7	l.	l.	PROPN
gp-267	193	8	r.	r.	PROPN
gp-267	193	9	,	,	PUNCT
gp-267	193	10	rahmi	rahmi	ADJ
gp-267	193	11	aryanti	aryanti	PROPN
gp-267	193	12	,	,	PUNCT
gp-267	193	13	&	&	CCONJ
gp-267	193	14	thoyib	thoyib	PROPN
gp-267	193	15	,	,	PUNCT
gp-267	193	16	e.	e.	PROPN
gp-267	193	17	(	(	PUNCT
gp-267	193	18	2023	2023	NUM
gp-267	193	19	)	)	PUNCT
gp-267	193	20	.	.	PUNCT
gp-267	194	1	analisis	analisis	ADJ
gp-267	194	2	economic	economic	ADJ
gp-267	194	3	value	value	NOUN
gp-267	194	4	added	add	VERB
gp-267	194	5	dalam	dalam	PROPN
gp-267	194	6	menilai	menilai	PROPN
gp-267	194	7	kinerja	kinerja	PROPN
gp-267	194	8	keuangan	keuangan	PROPN
gp-267	195	1	pt	pt	PROPN
gp-267	195	2	asuransi	asuransi	PROPN
gp-267	195	3	jiwa	jiwa	PROPN
gp-267	195	4	manulife	manulife	PROPN
gp-267	195	5	indonesia	indonesia	PROPN
gp-267	195	6	.	.	PUNCT
gp-267	195	7	surplus	surplus	PROPN
gp-267	195	8	:	:	PUNCT
gp-267	195	9	jurnal	jurnal	ADJ
gp-267	195	10	riset	riset	PROPN
gp-267	195	11	mahasiswa	mahasiswa	PROPN
gp-267	195	12	ekonomi	ekonomi	PROPN
gp-267	195	13	,	,	PUNCT
gp-267	195	14	manajemen	manajeman	NOUN
gp-267	195	15	,	,	PUNCT
gp-267	195	16	dan	dan	PROPN
gp-267	195	17	akuntansi	akuntansi	PROPN
gp-267	195	18	,	,	PUNCT
gp-267	195	19	3(1	3(1	NUM
gp-267	195	20	)	)	PUNCT
gp-267	195	21	.	.	PUNCT
gp-267	196	1	https://doi.org/10.35449/surplus.v3i1.659	https://doi.org/10.35449/surplus.v3i1.659	NOUN
gp-267	196	2	sugiyono	sugiyono	PROPN
gp-267	196	3	.	.	PUNCT
gp-267	197	1	(	(	PUNCT
gp-267	197	2	2022	2022	NUM
gp-267	197	3	)	)	PUNCT
gp-267	197	4	.	.	PUNCT
gp-267	198	1	metode	metode	PROPN
gp-267	198	2	penelitian	penelitian	PROPN
gp-267	198	3	kuantitatif	kuantitatif	PROPN
gp-267	198	4	,	,	PUNCT
gp-267	198	5	kualitatif	kualitatif	PROPN
gp-267	198	6	,	,	PUNCT
gp-267	198	7	dan	dan	PROPN
gp-267	198	8	r&d	r&d	PROPN
gp-267	198	9	.	.	PUNCT
gp-267	199	1	alfabeta	alfabeta	PROPN
gp-267	199	2	cv	cv	PROPN
gp-267	199	3	.	.	PROPN
gp-267	199	4	susanti	susanti	PROPN
gp-267	199	5	,	,	PUNCT
gp-267	199	6	i.	i.	PROPN
gp-267	199	7	,	,	PUNCT
gp-267	199	8	dimyati	dimyati	PROPN
gp-267	199	9	,	,	PUNCT
gp-267	199	10	m.	m.	NOUN
gp-267	199	11	,	,	PUNCT
gp-267	199	12	&	&	CCONJ
gp-267	199	13	sari	sari	NOUN
gp-267	199	14	,	,	PUNCT
gp-267	199	15	n.	n.	PROPN
gp-267	199	16	k.	k.	PROPN
gp-267	199	17	(	(	PUNCT
gp-267	199	18	2020	2020	NUM
gp-267	199	19	)	)	PUNCT
gp-267	199	20	.	.	PUNCT
gp-267	200	1	analisis	analisis	ADJ
gp-267	200	2	economic	economic	ADJ
gp-267	200	3	value	value	NOUN
gp-267	200	4	added	add	VERB
gp-267	200	5	(	(	PUNCT
gp-267	200	6	eva	eva	PROPN
gp-267	200	7	)	)	PUNCT
gp-267	200	8	dan	dan	PROPN
gp-267	200	9	market	market	NOUN
gp-267	200	10	value	value	NOUN
gp-267	200	11	added	add	VERB
gp-267	200	12	(	(	PUNCT
gp-267	200	13	mva	mva	NOUN
gp-267	200	14	)	)	PUNCT
gp-267	200	15	sebagai	sebagai	PROPN
gp-267	200	16	alat	alat	PROPN
gp-267	200	17	ukur	ukur	PROPN
gp-267	200	18	kinerja	kinerja	PROPN
gp-267	200	19	keuangan	keuangan	PROPN
gp-267	201	1	bank	bank	PROPN
gp-267	201	2	umum	umum	PROPN
gp-267	201	3	swasta	swasta	PROPN
gp-267	201	4	nasional	nasional	PROPN
gp-267	201	5	(	(	PUNCT
gp-267	201	6	busn	busn	NOUN
gp-267	201	7	)	)	PUNCT
gp-267	201	8	devisa	devisa	AUX
gp-267	201	9	go	go	VERB
gp-267	201	10	public	public	ADJ
gp-267	201	11	tahun	tahun	PROPN
gp-267	201	12	2014	2014	NUM
gp-267	201	13	-	-	SYM
gp-267	201	14	2018	2018	NUM
gp-267	201	15	.	.	PUNCT
gp-267	202	1	jurnal	jurnal	ADJ
gp-267	202	2	ilmiah	ilmiah	PROPN
gp-267	202	3	mahasiswa	mahasiswa	PROPN
gp-267	202	4	akuntansi	akuntansi	PROPN
gp-267	202	5	)	)	PUNCT
gp-267	202	6	universitas	universita	NOUN
gp-267	202	7	pendidikan	pendidikan	PROPN
gp-267	202	8	ganesha	ganesha	PROPN
gp-267	202	9	,	,	PUNCT
gp-267	202	10	11(3	11(3	NUM
gp-267	202	11	)	)	PUNCT
gp-267	202	12	.	.	PUNCT
gp-267	203	1	https://doi.org/10.1080/02188791.2021.1940840	https://doi.org/10.1080/02188791.2021.1940840	PROPN
gp-267	203	2	https://doi.org/10.52352/jpar.v20i1.449	https://doi.org/10.52352/jpar.v20i1.449	PROPN
gp-267	203	3	american	american	PROPN
gp-267	203	4	journal	journal	PROPN
gp-267	203	5	of	of	ADP
gp-267	203	6	economic	economic	ADJ
gp-267	203	7	and	and	CCONJ
gp-267	203	8	management	management	NOUN
gp-267	203	9	business	business	NOUN
gp-267	203	10	vol	vol	NOUN
gp-267	203	11	.	.	PUNCT
gp-267	204	1	4no	4no	NOUN
gp-267	204	2	.	.	PUNCT
gp-267	205	1	6	6	NUM
gp-267	205	2	june	june	PROPN
gp-267	205	3	2025	2025	NUM
gp-267	205	4	828	828	NUM
gp-267	205	5	udiyana	udiyana	PROPN
gp-267	205	6	,	,	PUNCT
gp-267	205	7	i.	i.	PROPN
gp-267	205	8	b.	b.	PROPN
gp-267	205	9	g.	g.	PROPN
gp-267	205	10	,	,	PUNCT
gp-267	205	11	rini	rini	PROPN
gp-267	205	12	,	,	PUNCT
gp-267	205	13	i.	i.	PROPN
gp-267	205	14	,	,	PUNCT
gp-267	205	15	&	&	CCONJ
gp-267	205	16	ngaghi	ngaghi	PROPN
gp-267	205	17	,	,	PUNCT
gp-267	205	18	b.	b.	PROPN
gp-267	205	19	(	(	PUNCT
gp-267	205	20	2015	2015	NUM
gp-267	205	21	)	)	PUNCT
gp-267	205	22	.	.	PUNCT
gp-267	206	1	pendekatan	pendekatan	PROPN
gp-267	206	2	economic	economic	ADJ
gp-267	206	3	value	value	NOUN
gp-267	206	4	added	add	VERB
gp-267	206	5	(	(	PUNCT
gp-267	206	6	eva	eva	PROPN
gp-267	206	7	)	)	PUNCT
gp-267	206	8	untuk	untuk	PROPN
gp-267	206	9	mengukur	mengukur	PROPN
gp-267	206	10	kinerja	kinerja	PROPN
gp-267	206	11	keuangan	keuangan	PROPN
gp-267	206	12	pada	pada	PROPN
gp-267	206	13	pt	pt	PROPN
gp-267	206	14	.	.	PROPN
gp-267	206	15	bpr	bpr	PROPN
gp-267	206	16	.	.	PUNCT
gp-267	207	1	maha	maha	PROPN
gp-267	207	2	bhoga	bhoga	PROPN
gp-267	207	3	marga	marga	PROPN
gp-267	207	4	periode	periode	PROPN
gp-267	207	5	2010–2014	2010–2014	NUM
gp-267	207	6	.	.	PUNCT
gp-267	208	1	prosiding	proside	VERB
gp-267	208	2	seminar	seminar	NOUN
gp-267	208	3	nasional	nasional	PROPN
gp-267	208	4	hasil	hasil	PROPN
gp-267	208	5	penelitian	penelitian	PROPN
gp-267	208	6	tahun	tahun	PROPN
gp-267	208	7	,	,	PUNCT
gp-267	208	8	173–190	173–190	NUM
gp-267	208	9	.	.	PUNCT
gp-267	208	10	utama	utama	PROPN
gp-267	208	11	,	,	PUNCT
gp-267	208	12	i.	i.	PROPN
gp-267	208	13	p.	p.	PROPN
gp-267	208	14	h.	h.	PROPN
gp-267	208	15	b.	b.	PROPN
gp-267	208	16	,	,	PUNCT
gp-267	208	17	&	&	CCONJ
gp-267	208	18	giantari	giantari	PROPN
gp-267	208	19	,	,	PUNCT
gp-267	208	20	i.	i.	PROPN
gp-267	208	21	g.	g.	PROPN
gp-267	208	22	a.	a.	PROPN
gp-267	208	23	k.	k.	PROPN
gp-267	208	24	(	(	PUNCT
gp-267	208	25	2020	2020	NUM
gp-267	208	26	)	)	PUNCT
gp-267	208	27	.	.	PUNCT
gp-267	209	1	peran	peran	PROPN
gp-267	209	2	citra	citra	PROPN
gp-267	209	3	destinasi	destinasi	PROPN
gp-267	209	4	memediasi	memediasi	PROPN
gp-267	209	5	pengaruh	pengaruh	NOUN
gp-267	209	6	ewom	ewom	NOUN
gp-267	209	7	terhadap	terhadap	PROPN
gp-267	209	8	niat	niat	PROPN
gp-267	209	9	berkunjung	berkunjung	PROPN
gp-267	209	10	kembali	kembali	PROPN
gp-267	209	11	wisatawan	wisatawan	PROPN
gp-267	209	12	(	(	PUNCT
gp-267	209	13	studi	studi	PROPN
gp-267	209	14	pada	pada	PROPN
gp-267	209	15	obyek	obyek	PROPN
gp-267	209	16	wisata	wisata	VERB
gp-267	209	17	taman	taman	PROPN
gp-267	209	18	edelweis	edelweis	PROPN
gp-267	209	19	bali	bali	PROPN
gp-267	209	20	)	)	PUNCT
gp-267	209	21	.	.	PUNCT
gp-267	210	1	e	e	X
gp-267	210	2	-	-	ADJ
gp-267	210	3	jurnal	jurnal	ADJ
gp-267	210	4	manajemen	manajeman	NOUN
gp-267	210	5	universitas	universita	VERB
gp-267	210	6	udayana	udayana	ADJ
gp-267	210	7	,	,	PUNCT
gp-267	210	8	9(4	9(4	NUM
gp-267	210	9	)	)	PUNCT
gp-267	210	10	.	.	PUNCT
gp-267	211	1	https://doi.org/10.24843/ejmunud.2020.v09.i04.p01	https://doi.org/10.24843/ejmunud.2020.v09.i04.p01	PROPN
gp-267	211	2	wulandani	wulandani	PROPN
gp-267	211	3	,	,	PUNCT
gp-267	211	4	n.	n.	PROPN
gp-267	211	5	l.	l.	PROPN
gp-267	211	6	k.	k.	PROPN
gp-267	211	7	l.	l.	PROPN
gp-267	211	8	(	(	PUNCT
gp-267	211	9	2022	2022	NUM
gp-267	211	10	)	)	PUNCT
gp-267	211	11	.	.	PUNCT
gp-267	212	1	pengaruh	pengaruh	PROPN
gp-267	212	2	citra	citra	PROPN
gp-267	212	3	destinasi	destinasi	PROPN
gp-267	212	4	dan	dan	PROPN
gp-267	212	5	persepsi	persepsi	PROPN
gp-267	212	6	nilai	nilai	PROPN
gp-267	212	7	wisatawan	wisatawan	PROPN
gp-267	212	8	terhadap	terhadap	PROPN
gp-267	212	9	kepuasan	kepuasan	PROPN
gp-267	212	10	dan	dan	PROPN
gp-267	212	11	loyalitas	loyalitas	PROPN
gp-267	212	12	wisatawan	wisatawan	PROPN
gp-267	212	13	milenial	milenial	PROPN
gp-267	212	14	mancanegara	mancanegara	PROPN
gp-267	212	15	di	di	PROPN
gp-267	212	16	bali	bali	PROPN
gp-267	212	17	.	.	PROPN
gp-267	213	1	journal	journal	PROPN
gp-267	213	2	of	of	ADP
gp-267	213	3	tourism	tourism	NOUN
gp-267	213	4	and	and	CCONJ
gp-267	213	5	creativity	creativity	NOUN
gp-267	213	6	,	,	PUNCT
gp-267	213	7	6(1	6(1	NUM
gp-267	213	8	)	)	PUNCT
gp-267	213	9	.	.	PUNCT
gp-267	214	1	https://doi.org/10.19184/jtc.v6i1.28911	https://doi.org/10.19184/jtc.v6i1.28911	PROPN