id	sid	tid	token	lemma	pos
gp-280	1	1	986	986	NUM
gp-280	1	2	american	american	ADJ
gp-280	1	3	journal	journal	PROPN
gp-280	1	4	of	of	ADP
gp-280	1	5	economic	economic	ADJ
gp-280	1	6	and	and	CCONJ
gp-280	1	7	management	management	NOUN
gp-280	1	8	business	business	NOUN
gp-280	1	9	e	e	NOUN
gp-280	1	10	-	-	NOUN
gp-280	1	11	issn	issn	ADJ
gp-280	1	12	:	:	PUNCT
gp-280	1	13	2835	2835	NUM
gp-280	1	14	-	-	SYM
gp-280	1	15	5199	5199	NUM
gp-280	1	16	vol	vol	NOUN
gp-280	1	17	.	.	PROPN
gp-280	1	18	4	4	NUM
gp-280	1	19	no	no	NOUN
gp-280	1	20	.	.	NOUN
gp-280	1	21	7	7	NUM
gp-280	1	22	july	july	PROPN
gp-280	1	23	2025	2025	NUM
gp-280	1	24	optimizing	optimize	VERB
gp-280	1	25	state	state	NOUN
gp-280	1	26	asset	asset	NOUN
gp-280	1	27	management	management	NOUN
gp-280	1	28	via	via	ADP
gp-280	1	29	intangible	intangible	ADJ
gp-280	1	30	asset	asset	NOUN
gp-280	1	31	elimination	elimination	NOUN
gp-280	1	32	:	:	PUNCT
gp-280	1	33	evidence	evidence	NOUN
gp-280	1	34	from	from	ADP
gp-280	1	35	south	south	PROPN
gp-280	1	36	sulawesi	sulawesi	PROPN
gp-280	1	37	muhammad	muhammad	PROPN
gp-280	1	38	yusuf	yusuf	PROPN
gp-280	1	39	,	,	PUNCT
gp-280	1	40	aini	aini	NOUN
gp-280	1	41	indrijawati	indrijawati	NOUN
gp-280	1	42	universitas	universita	NOUN
gp-280	1	43	hasanuddin	hasanuddin	VERB
gp-280	1	44	,	,	PUNCT
gp-280	1	45	makassar	makassar	PROPN
gp-280	1	46	,	,	PUNCT
gp-280	1	47	indonesia	indonesia	PROPN
gp-280	1	48	email	email	NOUN
gp-280	1	49	:	:	PUNCT
gp-280	1	50	yusufarief@pu.go.id	yusufarief@pu.go.id	ADJ
gp-280	1	51	abstract	abstract	NOUN
gp-280	1	52	this	this	DET
gp-280	1	53	study	study	NOUN
gp-280	1	54	analyzes	analyze	VERB
gp-280	1	55	the	the	DET
gp-280	1	56	process	process	NOUN
gp-280	1	57	of	of	ADP
gp-280	1	58	eliminating	eliminate	VERB
gp-280	1	59	intangible	intangible	ADJ
gp-280	1	60	assets	asset	NOUN
gp-280	1	61	(	(	PUNCT
gp-280	1	62	such	such	ADJ
gp-280	1	63	as	as	ADP
gp-280	1	64	technical	technical	ADJ
gp-280	1	65	documents	document	NOUN
gp-280	1	66	and	and	CCONJ
gp-280	1	67	study	study	NOUN
gp-280	1	68	results	result	NOUN
gp-280	1	69	)	)	PUNCT
gp-280	1	70	to	to	PART
gp-280	1	71	optimize	optimize	VERB
gp-280	1	72	the	the	DET
gp-280	1	73	management	management	NOUN
gp-280	1	74	of	of	ADP
gp-280	1	75	state	state	NOUN
gp-280	1	76	property	property	NOUN
gp-280	1	77	(	(	PUNCT
gp-280	1	78	bmn	bmn	PROPN
gp-280	1	79	)	)	PUNCT
gp-280	1	80	in	in	ADP
gp-280	1	81	the	the	DET
gp-280	1	82	national	national	ADJ
gp-280	1	83	road	road	PROPN
gp-280	1	84	planning	planning	NOUN
gp-280	1	85	and	and	CCONJ
gp-280	1	86	supervision	supervision	NOUN
gp-280	1	87	work	work	NOUN
gp-280	1	88	unit	unit	NOUN
gp-280	1	89	(	(	PUNCT
gp-280	1	90	satker	satker	ADJ
gp-280	1	91	p2jn	p2jn	NOUN
gp-280	1	92	)	)	PUNCT
gp-280	1	93	of	of	ADP
gp-280	1	94	south	south	PROPN
gp-280	1	95	sulawesi	sulawesi	PROPN
gp-280	1	96	province	province	PROPN
gp-280	1	97	.	.	PUNCT
gp-280	2	1	the	the	DET
gp-280	2	2	research	research	NOUN
gp-280	2	3	uses	use	VERB
gp-280	2	4	a	a	DET
gp-280	2	5	qualitative	qualitative	ADJ
gp-280	2	6	method	method	NOUN
gp-280	2	7	of	of	ADP
gp-280	2	8	a	a	DET
gp-280	2	9	case	case	NOUN
gp-280	2	10	study	study	NOUN
gp-280	2	11	approach	approach	NOUN
gp-280	2	12	applied	apply	VERB
gp-280	2	13	through	through	ADP
gp-280	2	14	in	in	ADP
gp-280	2	15	-	-	PUNCT
gp-280	2	16	depth	depth	NOUN
gp-280	2	17	interviews	interview	NOUN
gp-280	2	18	with	with	ADP
gp-280	2	19	four	four	NUM
gp-280	2	20	key	key	ADJ
gp-280	2	21	informants	informant	NOUN
gp-280	2	22	(	(	PUNCT
gp-280	2	23	head	head	NOUN
gp-280	2	24	of	of	ADP
gp-280	2	25	task	task	NOUN
gp-280	2	26	force	force	NOUN
gp-280	2	27	,	,	PUNCT
gp-280	2	28	financial	financial	ADJ
gp-280	2	29	staff	staff	NOUN
gp-280	2	30	,	,	PUNCT
gp-280	2	31	bmn	bmn	NOUN
gp-280	2	32	officers	officer	NOUN
gp-280	2	33	)	)	PUNCT
gp-280	2	34	as	as	ADV
gp-280	2	35	well	well	ADV
gp-280	2	36	as	as	ADP
gp-280	2	37	analysis	analysis	NOUN
gp-280	2	38	of	of	ADP
gp-280	2	39	policy	policy	NOUN
gp-280	2	40	documents	document	NOUN
gp-280	2	41	,	,	PUNCT
gp-280	2	42	financial	financial	ADJ
gp-280	2	43	statements	statement	NOUN
gp-280	2	44	,	,	PUNCT
gp-280	2	45	and	and	CCONJ
gp-280	2	46	asset	asset	NOUN
gp-280	2	47	write	write	NOUN
gp-280	2	48	-	-	PUNCT
gp-280	2	49	off	off	ADP
gp-280	2	50	archives	archive	NOUN
gp-280	2	51	.	.	PUNCT
gp-280	3	1	the	the	DET
gp-280	3	2	results	result	NOUN
gp-280	3	3	of	of	ADP
gp-280	3	4	the	the	DET
gp-280	3	5	study	study	NOUN
gp-280	3	6	revealed	reveal	VERB
gp-280	3	7	that	that	SCONJ
gp-280	3	8	the	the	DET
gp-280	3	9	elimination	elimination	NOUN
gp-280	3	10	process	process	NOUN
gp-280	3	11	follows	follow	VERB
gp-280	3	12	nine	nine	NUM
gp-280	3	13	stages	stage	NOUN
gp-280	3	14	of	of	ADP
gp-280	3	15	regulation	regulation	NOUN
gp-280	3	16	(	(	PUNCT
gp-280	3	17	pp	pp	ADV
gp-280	3	18	no	no	INTJ
gp-280	3	19	.	.	PUNCT
gp-280	4	1	27/2014	27/2014	NUM
gp-280	4	2	and	and	CCONJ
gp-280	4	3	pmk	pmk	PROPN
gp-280	4	4	no	no	INTJ
gp-280	4	5	.	.	PUNCT
gp-280	5	1	83/2016	83/2016	NUM
gp-280	5	2	)	)	PUNCT
gp-280	5	3	,	,	PUNCT
gp-280	5	4	but	but	CCONJ
gp-280	5	5	faces	face	VERB
gp-280	5	6	significant	significant	ADJ
gp-280	5	7	obstacles	obstacle	NOUN
gp-280	5	8	:	:	PUNCT
gp-280	6	1	65	65	NUM
gp-280	6	2	%	%	NOUN
gp-280	6	3	of	of	ADP
gp-280	6	4	agencies	agency	NOUN
gp-280	6	5	are	be	AUX
gp-280	6	6	not	not	PART
gp-280	6	7	trained	train	VERB
gp-280	6	8	in	in	ADP
gp-280	6	9	the	the	DET
gp-280	6	10	valuation	valuation	NOUN
gp-280	6	11	of	of	ADP
gp-280	6	12	intangible	intangible	ADJ
gp-280	6	13	assets	asset	NOUN
gp-280	6	14	,	,	PUNCT
gp-280	6	15	unmanaged	unmanaged	ADJ
gp-280	6	16	documentation	documentation	NOUN
gp-280	6	17	and	and	CCONJ
gp-280	6	18	limitations	limitation	NOUN
gp-280	6	19	of	of	ADP
gp-280	6	20	intangible	intangible	ADJ
gp-280	6	21	asset	asset	NOUN
gp-280	6	22	valuation	valuation	NOUN
gp-280	6	23	standards	standard	NOUN
gp-280	6	24	,	,	PUNCT
gp-280	6	25	multilayer	multilayer	ADJ
gp-280	6	26	bureaucracy	bureaucracy	NOUN
gp-280	6	27	takes	take	VERB
gp-280	6	28	6	6	NUM
gp-280	6	29	-	-	SYM
gp-280	6	30	12	12	NUM
gp-280	6	31	months	month	NOUN
gp-280	6	32	,	,	PUNCT
gp-280	6	33	and	and	CCONJ
gp-280	6	34	inconsistency	inconsistency	NOUN
gp-280	6	35	in	in	ADP
gp-280	6	36	the	the	DET
gp-280	6	37	implementation	implementation	NOUN
gp-280	6	38	of	of	ADP
gp-280	6	39	regulations	regulation	NOUN
gp-280	6	40	.	.	PUNCT
gp-280	7	1	the	the	DET
gp-280	7	2	elimination	elimination	NOUN
gp-280	7	3	of	of	ADP
gp-280	7	4	planning	planning	NOUN
gp-280	7	5	documents	document	NOUN
gp-280	7	6	worth	worth	ADJ
gp-280	7	7	idr	idr	PROPN
gp-280	7	8	1.095	1.095	NUM
gp-280	7	9	billion	billion	NUM
gp-280	7	10	(	(	PUNCT
gp-280	7	11	feasibility	feasibility	NOUN
gp-280	7	12	study	study	NOUN
gp-280	7	13	,	,	PUNCT
gp-280	7	14	detailed	detailed	ADJ
gp-280	7	15	engineering	engineering	NOUN
gp-280	7	16	design	design	NOUN
gp-280	7	17	and	and	CCONJ
gp-280	7	18	environmental	environmental	ADJ
gp-280	7	19	document	document	NOUN
gp-280	7	20	for	for	ADP
gp-280	7	21	the	the	DET
gp-280	7	22	untia	untia	PROPN
gp-280	7	23	port	port	PROPN
gp-280	7	24	access	access	NOUN
gp-280	7	25	road	road	NOUN
gp-280	7	26	)	)	PUNCT
gp-280	7	27	succeeded	succeed	VERB
gp-280	7	28	in	in	ADP
gp-280	7	29	reducing	reduce	VERB
gp-280	7	30	administrative	administrative	ADJ
gp-280	7	31	burden	burden	NOUN
gp-280	7	32	by	by	ADP
gp-280	7	33	31.81	31.81	NUM
gp-280	7	34	%	%	NOUN
gp-280	7	35	and	and	CCONJ
gp-280	7	36	improving	improve	VERB
gp-280	7	37	the	the	DET
gp-280	7	38	accuracy	accuracy	NOUN
gp-280	7	39	of	of	ADP
gp-280	7	40	bmn	bmn	NOUN
gp-280	7	41	's	's	PART
gp-280	7	42	balance	balance	NOUN
gp-280	7	43	sheet	sheet	NOUN
gp-280	7	44	.	.	PUNCT
gp-280	8	1	this	this	DET
gp-280	8	2	study	study	NOUN
gp-280	8	3	recommends	recommend	VERB
gp-280	8	4	three	three	NUM
gp-280	8	5	strategic	strategic	ADJ
gp-280	8	6	solutions	solution	NOUN
gp-280	8	7	:	:	PUNCT
gp-280	8	8	competency	competency	NOUN
gp-280	8	9	-	-	PUNCT
gp-280	8	10	based	base	VERB
gp-280	8	11	hr	hr	NOUN
gp-280	8	12	training	training	NOUN
gp-280	8	13	,	,	PUNCT
gp-280	8	14	digitization	digitization	NOUN
gp-280	8	15	of	of	ADP
gp-280	8	16	the	the	DET
gp-280	8	17	integrated	integrate	VERB
gp-280	8	18	archive	archive	NOUN
gp-280	8	19	system	system	NOUN
gp-280	8	20	with	with	ADP
gp-280	8	21	simakbmn	simakbmn	ADJ
gp-280	8	22	,	,	PUNCT
gp-280	8	23	and	and	CCONJ
gp-280	8	24	alignment	alignment	NOUN
gp-280	8	25	and	and	CCONJ
gp-280	8	26	harmonization	harmonization	NOUN
gp-280	8	27	of	of	ADP
gp-280	8	28	regulations	regulation	NOUN
gp-280	8	29	through	through	ADP
gp-280	8	30	a	a	DET
gp-280	8	31	single	single	ADJ
gp-280	8	32	policy	policy	NOUN
gp-280	8	33	framework	framework	NOUN
gp-280	8	34	.	.	PUNCT
gp-280	9	1	the	the	DET
gp-280	9	2	findings	finding	NOUN
gp-280	9	3	expand	expand	VERB
gp-280	9	4	the	the	DET
gp-280	9	5	theory	theory	NOUN
gp-280	9	6	of	of	ADP
gp-280	9	7	institutional	institutional	ADJ
gp-280	9	8	complexity	complexity	NOUN
gp-280	9	9	by	by	ADP
gp-280	9	10	showing	show	VERB
gp-280	9	11	regulatory	regulatory	ADJ
gp-280	9	12	conflicts	conflict	NOUN
gp-280	9	13	as	as	ADP
gp-280	9	14	the	the	DET
gp-280	9	15	root	root	NOUN
gp-280	9	16	of	of	ADP
gp-280	9	17	inefficiencies	inefficiency	NOUN
gp-280	9	18	in	in	ADP
gp-280	9	19	the	the	DET
gp-280	9	20	bureaucracy	bureaucracy	NOUN
gp-280	9	21	of	of	ADP
gp-280	9	22	developing	develop	VERB
gp-280	9	23	countries	country	NOUN
gp-280	9	24	and	and	CCONJ
gp-280	9	25	practical	practical	ADJ
gp-280	9	26	for	for	ADP
gp-280	9	27	state	state	NOUN
gp-280	9	28	asset	asset	NOUN
gp-280	9	29	governance	governance	NOUN
gp-280	9	30	reform	reform	NOUN
gp-280	9	31	in	in	ADP
gp-280	9	32	indonesia	indonesia	PROPN
gp-280	9	33	.	.	PUNCT
gp-280	10	1	keywords	keyword	NOUN
gp-280	10	2	:	:	PUNCT
gp-280	10	3	elimination	elimination	NOUN
gp-280	10	4	of	of	ADP
gp-280	10	5	bmn	bmn	NOUN
gp-280	10	6	,	,	PUNCT
gp-280	10	7	intangible	intangible	ADJ
gp-280	10	8	assets	asset	NOUN
gp-280	10	9	,	,	PUNCT
gp-280	10	10	asset	asset	NOUN
gp-280	10	11	optimization	optimization	NOUN
gp-280	10	12	,	,	PUNCT
gp-280	10	13	public	public	ADJ
gp-280	10	14	governance	governance	NOUN
gp-280	10	15	,	,	PUNCT
gp-280	10	16	bureaucratic	bureaucratic	ADJ
gp-280	10	17	reform	reform	NOUN
gp-280	10	18	.	.	PUNCT
gp-280	11	1	introduction	introduction	NOUN
gp-280	11	2	the	the	DET
gp-280	11	3	management	management	NOUN
gp-280	11	4	of	of	ADP
gp-280	11	5	state	state	NOUN
gp-280	11	6	property	property	NOUN
gp-280	11	7	(	(	PUNCT
gp-280	11	8	bmn	bmn	PROPN
gp-280	11	9	)	)	PUNCT
gp-280	11	10	is	be	AUX
gp-280	11	11	an	an	DET
gp-280	11	12	important	important	ADJ
gp-280	11	13	pillar	pillar	NOUN
gp-280	11	14	in	in	ADP
gp-280	11	15	accountable	accountable	ADJ
gp-280	11	16	governance	governance	NOUN
gp-280	11	17	(	(	PUNCT
gp-280	11	18	brusca	brusca	NOUN
gp-280	11	19	et	et	PROPN
gp-280	11	20	al	al	PROPN
gp-280	11	21	.	.	PROPN
gp-280	11	22	,	,	PUNCT
gp-280	11	23	2016	2016	NUM
gp-280	11	24	)	)	PUNCT
gp-280	11	25	.	.	PUNCT
gp-280	12	1	in	in	ADP
gp-280	12	2	the	the	DET
gp-280	12	3	last	last	ADJ
gp-280	12	4	decade	decade	NOUN
gp-280	12	5	,	,	PUNCT
gp-280	12	6	the	the	DET
gp-280	12	7	management	management	NOUN
gp-280	12	8	of	of	ADP
gp-280	12	9	intangible	intangible	ADJ
gp-280	12	10	assets	asset	NOUN
gp-280	12	11	such	such	ADJ
gp-280	12	12	as	as	ADP
gp-280	12	13	technical	technical	ADJ
gp-280	12	14	documents	document	NOUN
gp-280	12	15	,	,	PUNCT
gp-280	12	16	software	software	NOUN
gp-280	12	17	,	,	PUNCT
gp-280	12	18	and	and	CCONJ
gp-280	12	19	study	study	NOUN
gp-280	12	20	results	result	NOUN
gp-280	12	21	has	have	AUX
gp-280	12	22	become	become	VERB
gp-280	12	23	a	a	DET
gp-280	12	24	significant	significant	ADJ
gp-280	12	25	component	component	NOUN
gp-280	12	26	of	of	ADP
gp-280	12	27	bmn	bmn	NOUN
gp-280	12	28	's	's	PART
gp-280	12	29	portfolio	portfolio	NOUN
gp-280	12	30	in	in	ADP
gp-280	12	31	line	line	NOUN
gp-280	12	32	with	with	ADP
gp-280	12	33	the	the	DET
gp-280	12	34	digitalization	digitalization	NOUN
gp-280	12	35	of	of	ADP
gp-280	12	36	public	public	ADJ
gp-280	12	37	services	service	NOUN
gp-280	12	38	(	(	PUNCT
gp-280	12	39	van	van	PROPN
gp-280	12	40	der	der	PROPN
gp-280	12	41	steen	steen	PROPN
gp-280	12	42	et	et	PROPN
gp-280	12	43	al	al	PROPN
gp-280	12	44	.	.	PROPN
gp-280	12	45	,	,	PUNCT
gp-280	12	46	2020	2020	NUM
gp-280	12	47	)	)	PUNCT
gp-280	12	48	.	.	PUNCT
gp-280	13	1	in	in	ADP
gp-280	13	2	the	the	DET
gp-280	13	3	south	south	PROPN
gp-280	13	4	sulawesi	sulawesi	PROPN
gp-280	13	5	p2jn	p2jn	PUNCT
gp-280	13	6	task	task	NOUN
gp-280	13	7	force	force	NOUN
gp-280	13	8	,	,	PUNCT
gp-280	13	9	intangible	intangible	ADJ
gp-280	13	10	assets	asset	NOUN
gp-280	13	11	reached	reach	VERB
gp-280	13	12	idr	idr	PROPN
gp-280	13	13	3.61	3.61	NUM
gp-280	13	14	billion	billion	NUM
gp-280	13	15	or	or	CCONJ
gp-280	13	16	7.55	7.55	NUM
gp-280	13	17	%	%	NOUN
gp-280	13	18	of	of	ADP
gp-280	13	19	the	the	DET
gp-280	13	20	total	total	ADJ
gp-280	13	21	assets	asset	NOUN
gp-280	13	22	(	(	PUNCT
gp-280	13	23	idr	idr	VERB
gp-280	13	24	47.87	47.87	NUM
gp-280	13	25	billion	billion	NUM
gp-280	13	26	)	)	PUNCT
gp-280	13	27	,	,	PUNCT
gp-280	13	28	consisting	consist	VERB
gp-280	13	29	mainly	mainly	ADV
gp-280	13	30	of	of	ADP
gp-280	13	31	technical	technical	ADJ
gp-280	13	32	planning	planning	NOUN
gp-280	13	33	documents	document	NOUN
gp-280	13	34	such	such	ADJ
gp-280	13	35	as	as	ADP
gp-280	13	36	feasibility	feasibility	NOUN
gp-280	13	37	study	study	NOUN
gp-280	13	38	(	(	PUNCT
gp-280	13	39	fs	fs	PROPN
gp-280	13	40	)	)	PUNCT
gp-280	13	41	,	,	PUNCT
gp-280	13	42	detail	detail	NOUN
gp-280	13	43	engineering	engineering	NOUN
gp-280	13	44	design	design	NOUN
gp-280	13	45	(	(	PUNCT
gp-280	13	46	ded	ded	ADJ
gp-280	13	47	)	)	PUNCT
gp-280	13	48	,	,	PUNCT
gp-280	13	49	and	and	CCONJ
gp-280	13	50	environmental	environmental	ADJ
gp-280	13	51	documents	document	NOUN
gp-280	13	52	.	.	PUNCT
gp-280	14	1	however	however	ADV
gp-280	14	2	,	,	PUNCT
gp-280	14	3	these	these	DET
gp-280	14	4	intangible	intangible	ADJ
gp-280	14	5	assets	asset	NOUN
gp-280	14	6	are	be	AUX
gp-280	14	7	obsolete	obsolete	ADJ
gp-280	14	8	due	due	ADP
gp-280	14	9	to	to	ADP
gp-280	14	10	policy	policy	NOUN
gp-280	14	11	changes	change	NOUN
gp-280	14	12	or	or	CCONJ
gp-280	14	13	technological	technological	ADJ
gp-280	14	14	advances	advance	NOUN
gp-280	14	15	(	(	PUNCT
gp-280	14	16	lev	lev	NOUN
gp-280	14	17	,	,	PUNCT
gp-280	14	18	2001	2001	NUM
gp-280	14	19	)	)	PUNCT
gp-280	14	20	.	.	PUNCT
gp-280	15	1	the	the	DET
gp-280	15	2	absence	absence	NOUN
gp-280	15	3	of	of	ADP
gp-280	15	4	an	an	DET
gp-280	15	5	effective	effective	ADJ
gp-280	15	6	elimination	elimination	NOUN
gp-280	15	7	mechanism	mechanism	NOUN
gp-280	15	8	creates	create	VERB
gp-280	15	9	an	an	DET
gp-280	15	10	administrative	administrative	ADJ
gp-280	15	11	mailto:yusufarief@pu.go.id	mailto:yusufarief@pu.go.id	NOUN
gp-280	15	12	muhammad	muhammad	PROPN
gp-280	15	13	yusuf	yusuf	PROPN
gp-280	15	14	,	,	PUNCT
gp-280	15	15	aini	aini	NOUN
gp-280	15	16	indrijawati	indrijawati	NOUN
gp-280	15	17	987	987	NUM
gp-280	15	18	burden	burden	NOUN
gp-280	15	19	and	and	CCONJ
gp-280	15	20	a	a	DET
gp-280	15	21	distortion	distortion	NOUN
gp-280	15	22	of	of	ADP
gp-280	15	23	financial	financial	ADJ
gp-280	15	24	accountability	accountability	NOUN
gp-280	15	25	(	(	PUNCT
gp-280	15	26	biondi	biondi	PROPN
gp-280	15	27	&	&	CCONJ
gp-280	15	28	lapsley	lapsley	PROPN
gp-280	15	29	,	,	PUNCT
gp-280	15	30	2021	2021	NUM
gp-280	15	31	)	)	PUNCT
gp-280	15	32	.	.	PUNCT
gp-280	16	1	empirical	empirical	ADJ
gp-280	16	2	studies	study	NOUN
gp-280	16	3	of	of	ADP
gp-280	16	4	the	the	DET
gp-280	16	5	elimination	elimination	NOUN
gp-280	16	6	of	of	ADP
gp-280	16	7	intangible	intangible	ADJ
gp-280	16	8	assets	asset	NOUN
gp-280	16	9	in	in	ADP
gp-280	16	10	developing	develop	VERB
gp-280	16	11	countries	country	NOUN
gp-280	16	12	are	be	AUX
gp-280	16	13	still	still	ADV
gp-280	16	14	very	very	ADV
gp-280	16	15	limited	limited	ADJ
gp-280	16	16	,	,	PUNCT
gp-280	16	17	especially	especially	ADV
gp-280	16	18	in	in	ADP
gp-280	16	19	the	the	DET
gp-280	16	20	context	context	NOUN
gp-280	16	21	of	of	ADP
gp-280	16	22	multi	multi	ADJ
gp-280	16	23	-	-	ADJ
gp-280	16	24	level	level	ADJ
gp-280	16	25	bureaucracy	bureaucracy	NOUN
gp-280	16	26	(	(	PUNCT
gp-280	16	27	oecd	oecd	PROPN
gp-280	16	28	,	,	PUNCT
gp-280	16	29	2021	2021	NUM
gp-280	16	30	)	)	PUNCT
gp-280	16	31	.	.	PUNCT
gp-280	17	1	this	this	DET
gp-280	17	2	study	study	NOUN
gp-280	17	3	fills	fill	VERB
gp-280	17	4	this	this	DET
gp-280	17	5	gap	gap	NOUN
gp-280	17	6	by	by	ADP
gp-280	17	7	investigating	investigate	VERB
gp-280	17	8	the	the	DET
gp-280	17	9	institutional	institutional	ADJ
gp-280	17	10	complexity	complexity	NOUN
gp-280	17	11	(	(	PUNCT
gp-280	17	12	greenwood	greenwood	PROPN
gp-280	17	13	et	et	PROPN
gp-280	17	14	al	al	PROPN
gp-280	17	15	.	.	PROPN
gp-280	17	16	,	,	PUNCT
gp-280	17	17	2011	2011	NUM
gp-280	17	18	)	)	PUNCT
gp-280	17	19	and	and	CCONJ
gp-280	17	20	fragmented	fragmented	ADJ
gp-280	17	21	authority	authority	NOUN
gp-280	17	22	that	that	PRON
gp-280	17	23	hinder	hinder	VERB
gp-280	17	24	asset	asset	NOUN
gp-280	17	25	elimination	elimination	NOUN
gp-280	17	26	processes	process	NOUN
gp-280	17	27	in	in	ADP
gp-280	17	28	the	the	DET
gp-280	17	29	public	public	ADJ
gp-280	17	30	sector	sector	NOUN
gp-280	17	31	(	(	PUNCT
gp-280	17	32	christensen	christensen	PROPN
gp-280	17	33	&	&	CCONJ
gp-280	17	34	lægreid	lægreid	PROPN
gp-280	17	35	,	,	PUNCT
gp-280	17	36	2007	2007	NUM
gp-280	17	37	)	)	PUNCT
gp-280	17	38	.	.	PUNCT
gp-280	18	1	a	a	DET
gp-280	18	2	structured	structured	ADJ
gp-280	18	3	elimination	elimination	NOUN
gp-280	18	4	policy	policy	NOUN
gp-280	18	5	framework	framework	NOUN
gp-280	18	6	is	be	AUX
gp-280	18	7	thus	thus	ADV
gp-280	18	8	essential	essential	ADJ
gp-280	18	9	for	for	ADP
gp-280	18	10	better	well	ADJ
gp-280	18	11	governance	governance	NOUN
gp-280	18	12	and	and	CCONJ
gp-280	18	13	resource	resource	NOUN
gp-280	18	14	optimization	optimization	NOUN
gp-280	18	15	(	(	PUNCT
gp-280	18	16	pallot	pallot	NOUN
gp-280	18	17	,	,	PUNCT
gp-280	18	18	1999	1999	NUM
gp-280	18	19	)	)	PUNCT
gp-280	18	20	.	.	PUNCT
gp-280	19	1	timely	timely	ADJ
gp-280	19	2	elimination	elimination	NOUN
gp-280	19	3	of	of	ADP
gp-280	19	4	intangible	intangible	ADJ
gp-280	19	5	assets	asset	NOUN
gp-280	19	6	is	be	AUX
gp-280	19	7	essential	essential	ADJ
gp-280	19	8	to	to	PART
gp-280	19	9	ensure	ensure	VERB
gp-280	19	10	fiscal	fiscal	ADJ
gp-280	19	11	efficiency	efficiency	NOUN
gp-280	19	12	and	and	CCONJ
gp-280	19	13	accuracy	accuracy	NOUN
gp-280	19	14	of	of	ADP
gp-280	19	15	financial	financial	ADJ
gp-280	19	16	statements	statement	NOUN
gp-280	19	17	(	(	PUNCT
gp-280	19	18	nichita	nichita	ADJ
gp-280	19	19	,	,	PUNCT
gp-280	19	20	2019	2019	NUM
gp-280	19	21	)	)	PUNCT
gp-280	19	22	.	.	PUNCT
gp-280	20	1	previous	previous	ADJ
gp-280	20	2	studies	study	NOUN
gp-280	20	3	by	by	ADP
gp-280	20	4	yudhi	yudhi	PROPN
gp-280	20	5	syarif	syarif	PROPN
gp-280	20	6	(	(	PUNCT
gp-280	20	7	2022	2022	NUM
gp-280	20	8	)	)	PUNCT
gp-280	20	9	have	have	AUX
gp-280	20	10	examined	examine	VERB
gp-280	20	11	the	the	DET
gp-280	20	12	elimination	elimination	NOUN
gp-280	20	13	of	of	ADP
gp-280	20	14	tangible	tangible	ADJ
gp-280	20	15	assets	asset	NOUN
gp-280	20	16	but	but	CCONJ
gp-280	20	17	have	have	AUX
gp-280	20	18	not	not	PART
gp-280	20	19	touched	touch	VERB
gp-280	20	20	on	on	ADP
gp-280	20	21	the	the	DET
gp-280	20	22	complexity	complexity	NOUN
gp-280	20	23	of	of	ADP
gp-280	20	24	intangible	intangible	ADJ
gp-280	20	25	assets	asset	NOUN
gp-280	20	26	.	.	PUNCT
gp-280	21	1	in	in	ADP
gp-280	21	2	fact	fact	NOUN
gp-280	21	3	,	,	PUNCT
gp-280	21	4	the	the	DET
gp-280	21	5	unique	unique	ADJ
gp-280	21	6	characteristics	characteristic	NOUN
gp-280	21	7	of	of	ADP
gp-280	21	8	intangible	intangible	ADJ
gp-280	21	9	assets	asset	NOUN
gp-280	21	10	,	,	PUNCT
gp-280	21	11	such	such	ADJ
gp-280	21	12	as	as	ADP
gp-280	21	13	the	the	DET
gp-280	21	14	absence	absence	NOUN
gp-280	21	15	of	of	ADP
gp-280	21	16	physical	physical	ADJ
gp-280	21	17	form	form	NOUN
gp-280	21	18	,	,	PUNCT
gp-280	21	19	dependence	dependence	NOUN
gp-280	21	20	of	of	ADP
gp-280	21	21	value	value	NOUN
gp-280	21	22	on	on	ADP
gp-280	21	23	policy	policy	NOUN
gp-280	21	24	usefulness	usefulness	NOUN
gp-280	21	25	,	,	PUNCT
gp-280	21	26	and	and	CCONJ
gp-280	21	27	vulnerability	vulnerability	NOUN
gp-280	21	28	to	to	ADP
gp-280	21	29	technological	technological	ADJ
gp-280	21	30	obsolescence	obsolescence	NOUN
gp-280	21	31	,	,	PUNCT
gp-280	21	32	require	require	VERB
gp-280	21	33	special	special	ADJ
gp-280	21	34	attention	attention	NOUN
gp-280	21	35	.	.	PUNCT
gp-280	22	1	this	this	DET
gp-280	22	2	research	research	NOUN
gp-280	22	3	addresses	address	VERB
gp-280	22	4	three	three	NUM
gp-280	22	5	critical	critical	ADJ
gp-280	22	6	questions	question	NOUN
gp-280	22	7	:	:	PUNCT
gp-280	22	8	(	(	PUNCT
gp-280	22	9	1	1	X
gp-280	22	10	)	)	PUNCT
gp-280	22	11	how	how	SCONJ
gp-280	22	12	is	be	AUX
gp-280	22	13	the	the	DET
gp-280	22	14	implementation	implementation	NOUN
gp-280	22	15	of	of	ADP
gp-280	22	16	the	the	DET
gp-280	22	17	process	process	NOUN
gp-280	22	18	of	of	ADP
gp-280	22	19	eliminating	eliminate	VERB
gp-280	22	20	intangible	intangible	ADJ
gp-280	22	21	assets	asset	NOUN
gp-280	22	22	in	in	ADP
gp-280	22	23	the	the	DET
gp-280	22	24	south	south	PROPN
gp-280	22	25	sulawesi	sulawesi	PROPN
gp-280	22	26	p2jn	p2jn	PUNCT
gp-280	22	27	task	task	NOUN
gp-280	22	28	force	force	NOUN
gp-280	22	29	?	?	PUNCT
gp-280	23	1	(	(	PUNCT
gp-280	23	2	2	2	X
gp-280	23	3	)	)	PUNCT
gp-280	23	4	what	what	PRON
gp-280	23	5	are	be	AUX
gp-280	23	6	the	the	DET
gp-280	23	7	main	main	ADJ
gp-280	23	8	obstacles	obstacle	NOUN
gp-280	23	9	to	to	ADP
gp-280	23	10	its	its	PRON
gp-280	23	11	implementation	implementation	NOUN
gp-280	23	12	?	?	PUNCT
gp-280	24	1	(	(	PUNCT
gp-280	24	2	3	3	X
gp-280	24	3	)	)	PUNCT
gp-280	24	4	what	what	PRON
gp-280	24	5	is	be	AUX
gp-280	24	6	the	the	DET
gp-280	24	7	impact	impact	NOUN
gp-280	24	8	of	of	ADP
gp-280	24	9	the	the	DET
gp-280	24	10	elimination	elimination	NOUN
gp-280	24	11	on	on	ADP
gp-280	24	12	the	the	DET
gp-280	24	13	optimization	optimization	NOUN
gp-280	24	14	of	of	ADP
gp-280	24	15	bmn	bmn	PROPN
gp-280	24	16	management	management	NOUN
gp-280	24	17	?	?	PUNCT
gp-280	25	1	the	the	DET
gp-280	25	2	theoretical	theoretical	ADJ
gp-280	25	3	framework	framework	NOUN
gp-280	25	4	of	of	ADP
gp-280	25	5	institutional	institutional	ADJ
gp-280	25	6	complexity	complexity	NOUN
gp-280	25	7	(	(	PUNCT
gp-280	25	8	greenwood	greenwood	PROPN
gp-280	25	9	et	et	PROPN
gp-280	25	10	al	al	PROPN
gp-280	25	11	.	.	PROPN
gp-280	25	12	,	,	PUNCT
gp-280	25	13	2011	2011	NUM
gp-280	25	14	)	)	PUNCT
gp-280	25	15	is	be	AUX
gp-280	25	16	used	use	VERB
gp-280	25	17	to	to	PART
gp-280	25	18	analyze	analyze	VERB
gp-280	25	19	the	the	DET
gp-280	25	20	clash	clash	NOUN
gp-280	25	21	between	between	ADP
gp-280	25	22	regulations	regulation	NOUN
gp-280	25	23	as	as	ADP
gp-280	25	24	the	the	DET
gp-280	25	25	root	root	NOUN
gp-280	25	26	of	of	ADP
gp-280	25	27	inefficiency	inefficiency	NOUN
gp-280	25	28	in	in	ADP
gp-280	25	29	the	the	DET
gp-280	25	30	disposal	disposal	NOUN
gp-280	25	31	of	of	ADP
gp-280	25	32	intangible	intangible	ADJ
gp-280	25	33	assets	asset	NOUN
gp-280	25	34	.	.	PUNCT
gp-280	26	1	research	research	NOUN
gp-280	26	2	methods	method	NOUN
gp-280	26	3	this	this	DET
gp-280	26	4	study	study	NOUN
gp-280	26	5	uses	use	VERB
gp-280	26	6	a	a	DET
gp-280	26	7	qualitative	qualitative	ADJ
gp-280	26	8	method	method	NOUN
gp-280	26	9	with	with	ADP
gp-280	26	10	a	a	DET
gp-280	26	11	case	case	NOUN
gp-280	26	12	study	study	NOUN
gp-280	26	13	approach	approach	NOUN
gp-280	26	14	to	to	PART
gp-280	26	15	comprehensively	comprehensively	ADV
gp-280	26	16	analyze	analyze	VERB
gp-280	26	17	the	the	DET
gp-280	26	18	phenomenon	phenomenon	NOUN
gp-280	26	19	of	of	ADP
gp-280	26	20	elimination	elimination	NOUN
gp-280	26	21	of	of	ADP
gp-280	26	22	intangible	intangible	ADJ
gp-280	26	23	assets	asset	NOUN
gp-280	26	24	in	in	ADP
gp-280	26	25	the	the	DET
gp-280	26	26	south	south	PROPN
gp-280	26	27	sulawesi	sulawesi	PROPN
gp-280	26	28	p2jn	p2jn	PUNCT
gp-280	26	29	task	task	NOUN
gp-280	26	30	force	force	NOUN
gp-280	26	31	.	.	PUNCT
gp-280	27	1	the	the	DET
gp-280	27	2	location	location	NOUN
gp-280	27	3	was	be	AUX
gp-280	27	4	chosen	choose	VERB
gp-280	27	5	purposively	purposively	ADV
gp-280	27	6	because	because	SCONJ
gp-280	27	7	this	this	DET
gp-280	27	8	task	task	NOUN
gp-280	27	9	force	force	NOUN
gp-280	27	10	has	have	VERB
gp-280	27	11	a	a	DET
gp-280	27	12	significant	significant	ADJ
gp-280	27	13	portfolio	portfolio	NOUN
gp-280	27	14	of	of	ADP
gp-280	27	15	intangible	intangible	ADJ
gp-280	27	16	assets	asset	NOUN
gp-280	27	17	—	—	PUNCT
gp-280	27	18	namely	namely	ADV
gp-280	27	19	,	,	PUNCT
gp-280	27	20	the	the	DET
gp-280	27	21	volume	volume	NOUN
gp-280	27	22	of	of	ADP
gp-280	27	23	intangible	intangible	ADJ
gp-280	27	24	assets	asset	NOUN
gp-280	27	25	is	be	AUX
gp-280	27	26	greater	great	ADJ
gp-280	27	27	than	than	ADP
gp-280	27	28	5	5	NUM
gp-280	27	29	%	%	NOUN
gp-280	27	30	of	of	ADP
gp-280	27	31	total	total	ADJ
gp-280	27	32	assets	asset	NOUN
gp-280	27	33	—	—	PUNCT
gp-280	27	34	and	and	CCONJ
gp-280	27	35	is	be	AUX
gp-280	27	36	actively	actively	ADV
gp-280	27	37	removing	remove	VERB
gp-280	27	38	technical	technical	ADJ
gp-280	27	39	documents	document	NOUN
gp-280	27	40	amid	amid	ADP
gp-280	27	41	the	the	DET
gp-280	27	42	complexity	complexity	NOUN
gp-280	27	43	of	of	ADP
gp-280	27	44	national	national	ADJ
gp-280	27	45	infrastructure	infrastructure	NOUN
gp-280	27	46	projects	project	NOUN
gp-280	27	47	.	.	PUNCT
gp-280	28	1	data	datum	NOUN
gp-280	28	2	collection	collection	NOUN
gp-280	28	3	involved	involve	VERB
gp-280	28	4	in	in	ADP
gp-280	28	5	-	-	PUNCT
gp-280	28	6	depth	depth	NOUN
gp-280	28	7	interviews	interview	NOUN
gp-280	28	8	with	with	ADP
gp-280	28	9	four	four	NUM
gp-280	28	10	key	key	ADJ
gp-280	28	11	informants	informant	NOUN
gp-280	28	12	(	(	PUNCT
gp-280	28	13	head	head	NOUN
gp-280	28	14	of	of	ADP
gp-280	28	15	task	task	NOUN
gp-280	28	16	force	force	NOUN
gp-280	28	17	,	,	PUNCT
gp-280	28	18	financial	financial	ADJ
gp-280	28	19	assistant	assistant	NOUN
gp-280	28	20	/	/	SYM
gp-280	28	21	bmn	bmn	NOUN
gp-280	28	22	,	,	PUNCT
gp-280	28	23	head	head	NOUN
gp-280	28	24	of	of	ADP
gp-280	28	25	the	the	DET
gp-280	28	26	bmn	bmn	NOUN
gp-280	28	27	team	team	NOUN
gp-280	28	28	of	of	ADP
gp-280	28	29	the	the	DET
gp-280	28	30	center	center	NOUN
gp-280	28	31	,	,	PUNCT
gp-280	28	32	and	and	CCONJ
gp-280	28	33	technical	technical	ADJ
gp-280	28	34	officer	officer	NOUN
gp-280	28	35	)	)	PUNCT
gp-280	28	36	.	.	PUNCT
gp-280	29	1	the	the	DET
gp-280	29	2	interview	interview	NOUN
gp-280	29	3	process	process	NOUN
gp-280	29	4	followed	follow	VERB
gp-280	29	5	research	research	NOUN
gp-280	29	6	ethics	ethic	NOUN
gp-280	29	7	protocols	protocol	NOUN
gp-280	29	8	,	,	PUNCT
gp-280	29	9	including	include	VERB
gp-280	29	10	informed	informed	ADJ
gp-280	29	11	consent	consent	NOUN
gp-280	29	12	and	and	CCONJ
gp-280	29	13	anonymity	anonymity	NOUN
gp-280	29	14	.	.	PUNCT
gp-280	30	1	document	document	NOUN
gp-280	30	2	study	study	NOUN
gp-280	30	3	included	include	VERB
gp-280	30	4	analysis	analysis	NOUN
gp-280	30	5	of	of	ADP
gp-280	30	6	laws	law	NOUN
gp-280	30	7	and	and	CCONJ
gp-280	30	8	regulations	regulation	NOUN
gp-280	30	9	(	(	PUNCT
gp-280	30	10	pp	pp	ADV
gp-280	30	11	no	no	INTJ
gp-280	30	12	.	.	PUNCT
gp-280	31	1	27/2014	27/2014	NUM
gp-280	31	2	,	,	PUNCT
gp-280	31	3	pmk	pmk	PROPN
gp-280	32	1	no	no	INTJ
gp-280	32	2	.	.	PUNCT
gp-280	33	1	83/2016	83/2016	NUM
gp-280	33	2	)	)	PUNCT
gp-280	33	3	,	,	PUNCT
gp-280	33	4	financial	financial	ADJ
gp-280	33	5	statements	statement	NOUN
gp-280	33	6	from	from	ADP
gp-280	33	7	2020–2023	2020–2023	NUM
gp-280	33	8	,	,	PUNCT
gp-280	33	9	and	and	CCONJ
gp-280	33	10	observation	observation	NOUN
gp-280	33	11	of	of	ADP
gp-280	33	12	asset	asset	NOUN
gp-280	33	13	elimination	elimination	NOUN
gp-280	33	14	archives	archive	NOUN
gp-280	33	15	,	,	PUNCT
gp-280	33	16	all	all	PRON
gp-280	33	17	carried	carry	VERB
gp-280	33	18	out	out	ADP
gp-280	33	19	with	with	ADP
gp-280	33	20	a	a	DET
gp-280	33	21	structured	structured	ADJ
gp-280	33	22	trail	trail	NOUN
gp-280	33	23	audit	audit	NOUN
gp-280	33	24	.	.	PUNCT
gp-280	34	1	data	datum	NOUN
gp-280	34	2	was	be	AUX
gp-280	34	3	analyzed	analyze	VERB
gp-280	34	4	using	use	VERB
gp-280	34	5	the	the	DET
gp-280	34	6	interactive	interactive	ADJ
gp-280	34	7	model	model	NOUN
gp-280	34	8	of	of	ADP
gp-280	34	9	miles	mile	NOUN
gp-280	34	10	and	and	CCONJ
gp-280	34	11	huberman	huberman	NOUN
gp-280	34	12	(	(	PUNCT
gp-280	34	13	2014	2014	NUM
gp-280	34	14	)	)	PUNCT
gp-280	34	15	through	through	ADP
gp-280	34	16	three	three	NUM
gp-280	34	17	stages	stage	NOUN
gp-280	34	18	:	:	PUNCT
gp-280	34	19	(	(	PUNCT
gp-280	34	20	1	1	X
gp-280	34	21	)	)	PUNCT
gp-280	34	22	data	datum	NOUN
gp-280	34	23	reduction	reduction	NOUN
gp-280	34	24	by	by	ADP
gp-280	34	25	categorizing	categorize	VERB
gp-280	34	26	findings	finding	NOUN
gp-280	34	27	into	into	ADP
gp-280	34	28	themes	theme	NOUN
gp-280	34	29	of	of	ADP
gp-280	34	30	procedures	procedure	NOUN
gp-280	34	31	,	,	PUNCT
gp-280	34	32	barriers	barrier	NOUN
gp-280	34	33	,	,	PUNCT
gp-280	34	34	and	and	CCONJ
gp-280	34	35	impacts	impact	NOUN
gp-280	34	36	;	;	PUNCT
gp-280	34	37	(	(	PUNCT
gp-280	34	38	2	2	X
gp-280	34	39	)	)	PUNCT
gp-280	34	40	presentation	presentation	NOUN
gp-280	34	41	of	of	ADP
gp-280	34	42	data	datum	NOUN
gp-280	34	43	in	in	ADP
gp-280	34	44	descriptive	descriptive	ADJ
gp-280	34	45	narratives	narrative	NOUN
gp-280	34	46	and	and	CCONJ
gp-280	34	47	comparison	comparison	NOUN
gp-280	34	48	tables	table	NOUN
gp-280	34	49	;	;	PUNCT
gp-280	34	50	(	(	PUNCT
gp-280	34	51	3	3	X
gp-280	34	52	)	)	PUNCT
gp-280	34	53	verification	verification	NOUN
gp-280	34	54	through	through	ADP
gp-280	34	55	source	source	NOUN
gp-280	34	56	triangulation	triangulation	NOUN
gp-280	34	57	(	(	PUNCT
gp-280	34	58	cross	cross	ADJ
gp-280	34	59	-	-	ADJ
gp-280	34	60	checking	checking	ADJ
gp-280	34	61	interviews	interview	NOUN
gp-280	34	62	,	,	PUNCT
gp-280	34	63	documents	document	NOUN
gp-280	34	64	,	,	PUNCT
gp-280	34	65	and	and	CCONJ
gp-280	34	66	field	field	NOUN
gp-280	34	67	notes	note	NOUN
gp-280	34	68	)	)	PUNCT
gp-280	34	69	and	and	CCONJ
gp-280	34	70	member	member	NOUN
gp-280	34	71	checking	check	VERB
gp-280	34	72	with	with	ADP
gp-280	34	73	informants	informant	NOUN
gp-280	34	74	.	.	PUNCT
gp-280	35	1	the	the	DET
gp-280	35	2	validity	validity	NOUN
gp-280	35	3	of	of	ADP
gp-280	35	4	the	the	DET
gp-280	35	5	research	research	NOUN
gp-280	35	6	was	be	AUX
gp-280	35	7	maintained	maintain	VERB
gp-280	35	8	by	by	ADP
gp-280	35	9	trail	trail	NOUN
gp-280	35	10	auditing	audit	VERB
gp-280	35	11	the	the	DET
gp-280	35	12	entire	entire	ADJ
gp-280	35	13	data	datum	NOUN
gp-280	35	14	collection	collection	NOUN
gp-280	35	15	process	process	NOUN
gp-280	35	16	.	.	PUNCT
gp-280	36	1	result	result	NOUN
gp-280	36	2	and	and	CCONJ
gp-280	36	3	discussion	discussion	NOUN
gp-280	36	4	implementation	implementation	NOUN
gp-280	36	5	of	of	ADP
gp-280	36	6	the	the	DET
gp-280	36	7	deletion	deletion	NOUN
gp-280	36	8	process	process	NOUN
gp-280	36	9	the	the	DET
gp-280	36	10	process	process	NOUN
gp-280	36	11	of	of	ADP
gp-280	36	12	eliminating	eliminate	VERB
gp-280	36	13	intangible	intangible	ADJ
gp-280	36	14	assets	asset	NOUN
gp-280	36	15	in	in	ADP
gp-280	36	16	the	the	DET
gp-280	36	17	south	south	PROPN
gp-280	36	18	sulawesi	sulawesi	PROPN
gp-280	36	19	p2jn	p2jn	PUNCT
gp-280	36	20	work	work	NOUN
gp-280	36	21	unit	unit	NOUN
gp-280	36	22	(	(	PUNCT
gp-280	36	23	satker	satker	ADJ
gp-280	36	24	)	)	PUNCT
gp-280	36	25	is	be	AUX
gp-280	36	26	an	an	DET
gp-280	36	27	integral	integral	ADJ
gp-280	36	28	part	part	NOUN
gp-280	36	29	of	of	ADP
gp-280	36	30	state	state	NOUN
gp-280	36	31	asset	asset	NOUN
gp-280	36	32	management	management	NOUN
gp-280	36	33	which	which	PRON
gp-280	36	34	requires	require	VERB
gp-280	36	35	compliance	compliance	NOUN
gp-280	36	36	with	with	ADP
gp-280	36	37	the	the	DET
gp-280	36	38	provisions	provision	NOUN
gp-280	36	39	of	of	ADP
gp-280	36	40	laws	law	NOUN
gp-280	36	41	and	and	CCONJ
gp-280	36	42	regulations	regulation	NOUN
gp-280	36	43	.	.	PUNCT
gp-280	37	1	based	base	VERB
gp-280	37	2	on	on	ADP
gp-280	37	3	the	the	DET
gp-280	37	4	minister	minister	PROPN
gp-280	37	5	of	of	ADP
gp-280	37	6	finance	finance	NOUN
gp-280	37	7	regulation	regulation	NOUN
gp-280	37	8	(	(	PUNCT
gp-280	37	9	pmk	pmk	PROPN
gp-280	37	10	)	)	PUNCT
gp-280	37	11	number	number	NOUN
gp-280	37	12	83/2016	83/2016	NUM
gp-280	37	13	,	,	PUNCT
gp-280	37	14	the	the	DET
gp-280	37	15	asset	asset	NOUN
gp-280	37	16	elimination	elimination	NOUN
gp-280	37	17	process	process	NOUN
gp-280	37	18	consists	consist	VERB
gp-280	37	19	of	of	ADP
gp-280	37	20	nine	nine	NUM
gp-280	37	21	stages	stage	NOUN
gp-280	37	22	starting	start	VERB
gp-280	37	23	from	from	ADP
gp-280	37	24	identification	identification	NOUN
gp-280	37	25	to	to	ADP
gp-280	37	26	reporting	report	VERB
gp-280	37	27	.	.	PUNCT
gp-280	38	1	this	this	DET
gp-280	38	2	process	process	NOUN
gp-280	38	3	includes	include	VERB
gp-280	38	4	not	not	PART
gp-280	38	5	only	only	ADV
gp-280	38	6	physical	physical	ADJ
gp-280	38	7	removal	removal	NOUN
gp-280	38	8	,	,	PUNCT
gp-280	38	9	but	but	CCONJ
gp-280	38	10	also	also	ADV
gp-280	38	11	the	the	DET
gp-280	38	12	management	management	NOUN
gp-280	38	13	of	of	ADP
gp-280	38	14	documents	document	NOUN
gp-280	38	15	that	that	PRON
gp-280	38	16	have	have	VERB
gp-280	38	17	strategic	strategic	ADJ
gp-280	38	18	value	value	NOUN
gp-280	38	19	for	for	ADP
gp-280	38	20	the	the	DET
gp-280	38	21	state	state	NOUN
gp-280	38	22	.	.	PUNCT
gp-280	39	1	a	a	DET
gp-280	39	2	case	case	NOUN
gp-280	39	3	study	study	NOUN
gp-280	39	4	of	of	ADP
gp-280	39	5	the	the	DET
gp-280	39	6	deletion	deletion	NOUN
gp-280	39	7	of	of	ADP
gp-280	39	8	feasibility	feasibility	NOUN
gp-280	39	9	study	study	NOUN
gp-280	39	10	(	(	PUNCT
gp-280	39	11	fs	fs	PROPN
gp-280	39	12	)	)	PUNCT
gp-280	39	13	,	,	PUNCT
gp-280	39	14	detailed	detailed	ADJ
gp-280	39	15	engineering	engineering	NOUN
gp-280	39	16	design	design	NOUN
gp-280	39	17	(	(	PUNCT
gp-280	39	18	ded	ded	ADJ
gp-280	39	19	)	)	PUNCT
gp-280	39	20	,	,	PUNCT
gp-280	39	21	and	and	CCONJ
gp-280	39	22	environmental	environmental	ADJ
gp-280	39	23	documents	document	NOUN
gp-280	39	24	for	for	ADP
gp-280	39	25	the	the	DET
gp-280	39	26	untia	untia	PROPN
gp-280	39	27	port	port	PROPN
gp-280	39	28	access	access	NOUN
gp-280	39	29	road	road	NOUN
gp-280	39	30	project	project	NOUN
gp-280	39	31	with	with	ADP
gp-280	39	32	a	a	DET
gp-280	39	33	total	total	ADJ
gp-280	39	34	value	value	NOUN
gp-280	39	35	of	of	ADP
gp-280	39	36	rp1.095	rp1.095	NOUN
gp-280	39	37	billion	billion	NUM
gp-280	39	38	,	,	PUNCT
gp-280	39	39	illustrates	illustrate	VERB
gp-280	39	40	the	the	DET
gp-280	39	41	flow	flow	NOUN
gp-280	39	42	,	,	PUNCT
gp-280	39	43	challenges	challenge	NOUN
gp-280	39	44	,	,	PUNCT
gp-280	39	45	and	and	CCONJ
gp-280	39	46	potential	potential	ADJ
gp-280	39	47	impacts	impact	NOUN
gp-280	39	48	in	in	ADP
gp-280	39	49	the	the	DET
gp-280	39	50	management	management	NOUN
gp-280	39	51	of	of	ADP
gp-280	39	52	these	these	DET
gp-280	39	53	documents	document	NOUN
gp-280	39	54	.	.	PUNCT
gp-280	40	1	american	american	ADJ
gp-280	40	2	journal	journal	PROPN
gp-280	40	3	of	of	ADP
gp-280	40	4	economic	economic	ADJ
gp-280	40	5	and	and	CCONJ
gp-280	40	6	management	management	NOUN
gp-280	40	7	business	business	NOUN
gp-280	40	8	vol	vol	NOUN
gp-280	40	9	.	.	PROPN
gp-280	41	1	4	4	NUM
gp-280	41	2	no	no	NOUN
gp-280	41	3	.	.	NOUN
gp-280	42	1	7	7	NUM
gp-280	42	2	july	july	PROPN
gp-280	42	3	2025	2025	NUM
gp-280	42	4	988	988	NUM
gp-280	42	5	the	the	DET
gp-280	42	6	process	process	NOUN
gp-280	42	7	of	of	ADP
gp-280	42	8	asset	asset	NOUN
gp-280	42	9	elimination	elimination	NOUN
gp-280	42	10	begins	begin	VERB
gp-280	42	11	with	with	ADP
gp-280	42	12	identification	identification	NOUN
gp-280	42	13	,	,	PUNCT
gp-280	42	14	which	which	PRON
gp-280	42	15	is	be	AUX
gp-280	42	16	based	base	VERB
gp-280	42	17	on	on	ADP
gp-280	42	18	the	the	DET
gp-280	42	19	findings	finding	NOUN
gp-280	42	20	of	of	ADP
gp-280	42	21	the	the	DET
gp-280	42	22	audit	audit	NOUN
gp-280	42	23	of	of	ADP
gp-280	42	24	the	the	DET
gp-280	42	25	audit	audit	NOUN
gp-280	42	26	board	board	NOUN
gp-280	42	27	(	(	PUNCT
gp-280	42	28	bpk	bpk	PROPN
gp-280	42	29	)	)	PUNCT
gp-280	42	30	in	in	ADP
gp-280	42	31	2019	2019	NUM
gp-280	42	32	.	.	PUNCT
gp-280	43	1	the	the	DET
gp-280	43	2	findings	finding	NOUN
gp-280	43	3	show	show	VERB
gp-280	43	4	that	that	SCONJ
gp-280	43	5	the	the	DET
gp-280	43	6	relevant	relevant	ADJ
gp-280	43	7	documents	document	NOUN
gp-280	43	8	were	be	AUX
gp-280	43	9	not	not	PART
gp-280	43	10	identified	identify	VERB
gp-280	43	11	by	by	ADP
gp-280	43	12	their	their	PRON
gp-280	43	13	owners	owner	NOUN
gp-280	43	14	or	or	CCONJ
gp-280	43	15	locations	location	NOUN
gp-280	43	16	,	,	PUNCT
gp-280	43	17	thus	thus	ADV
gp-280	43	18	confirming	confirm	VERB
gp-280	43	19	the	the	DET
gp-280	43	20	importance	importance	NOUN
gp-280	43	21	of	of	ADP
gp-280	43	22	the	the	DET
gp-280	43	23	audit	audit	NOUN
gp-280	43	24	function	function	NOUN
gp-280	43	25	as	as	ADP
gp-280	43	26	a	a	DET
gp-280	43	27	supervisory	supervisory	ADJ
gp-280	43	28	tool	tool	NOUN
gp-280	43	29	as	as	ADV
gp-280	43	30	well	well	ADV
gp-280	43	31	as	as	ADP
gp-280	43	32	a	a	DET
gp-280	43	33	driver	driver	NOUN
gp-280	43	34	of	of	ADP
gp-280	43	35	governance	governance	NOUN
gp-280	43	36	improvement	improvement	NOUN
gp-280	43	37	.	.	PUNCT
gp-280	44	1	audits	audits	PROPN
gp-280	44	2	act	act	VERB
gp-280	44	3	as	as	ADP
gp-280	44	4	a	a	DET
gp-280	44	5	control	control	NOUN
gp-280	44	6	mechanism	mechanism	NOUN
gp-280	44	7	to	to	PART
gp-280	44	8	ensure	ensure	VERB
gp-280	44	9	each	each	DET
gp-280	44	10	asset	asset	NOUN
gp-280	44	11	is	be	AUX
gp-280	44	12	recorded	record	VERB
gp-280	44	13	and	and	CCONJ
gp-280	44	14	accountable	accountable	ADJ
gp-280	44	15	,	,	PUNCT
gp-280	44	16	as	as	ADV
gp-280	44	17	well	well	ADV
gp-280	44	18	as	as	ADP
gp-280	44	19	identifying	identify	VERB
gp-280	44	20	weaknesses	weakness	NOUN
gp-280	44	21	in	in	ADP
gp-280	44	22	the	the	DET
gp-280	44	23	asset	asset	NOUN
gp-280	44	24	management	management	NOUN
gp-280	44	25	system	system	NOUN
gp-280	44	26	that	that	PRON
gp-280	44	27	require	require	VERB
gp-280	44	28	immediate	immediate	ADJ
gp-280	44	29	improvement	improvement	NOUN
gp-280	44	30	.	.	PUNCT
gp-280	45	1	asset	asset	NOUN
gp-280	45	2	identification	identification	NOUN
gp-280	45	3	is	be	AUX
gp-280	45	4	a	a	DET
gp-280	45	5	fundamental	fundamental	ADJ
gp-280	45	6	stage	stage	NOUN
gp-280	45	7	to	to	PART
gp-280	45	8	ensure	ensure	VERB
gp-280	45	9	that	that	SCONJ
gp-280	45	10	all	all	DET
gp-280	45	11	documents	document	NOUN
gp-280	45	12	and	and	CCONJ
gp-280	45	13	assets	asset	NOUN
gp-280	45	14	are	be	AUX
gp-280	45	15	managed	manage	VERB
gp-280	45	16	optimally	optimally	ADV
gp-280	45	17	,	,	PUNCT
gp-280	45	18	considering	consider	VERB
gp-280	45	19	that	that	SCONJ
gp-280	45	20	negligence	negligence	NOUN
gp-280	45	21	at	at	ADP
gp-280	45	22	this	this	DET
gp-280	45	23	stage	stage	NOUN
gp-280	45	24	can	can	AUX
gp-280	45	25	cause	cause	VERB
gp-280	45	26	management	management	NOUN
gp-280	45	27	confusion	confusion	NOUN
gp-280	45	28	and	and	CCONJ
gp-280	45	29	potential	potential	ADJ
gp-280	45	30	state	state	NOUN
gp-280	45	31	losses	loss	NOUN
gp-280	45	32	.	.	PUNCT
gp-280	46	1	the	the	DET
gp-280	46	2	next	next	ADJ
gp-280	46	3	stage	stage	NOUN
gp-280	46	4	is	be	AUX
gp-280	46	5	the	the	DET
gp-280	46	6	formation	formation	NOUN
gp-280	46	7	of	of	ADP
gp-280	46	8	an	an	DET
gp-280	46	9	internal	internal	ADJ
gp-280	46	10	team	team	NOUN
gp-280	46	11	tasked	task	VERB
gp-280	46	12	with	with	ADP
gp-280	46	13	assessing	assess	VERB
gp-280	46	14	the	the	DET
gp-280	46	15	relevance	relevance	NOUN
gp-280	46	16	of	of	ADP
gp-280	46	17	the	the	DET
gp-280	46	18	documents	document	NOUN
gp-280	46	19	to	to	PART
gp-280	46	20	be	be	AUX
gp-280	46	21	deleted	delete	VERB
gp-280	46	22	,	,	PUNCT
gp-280	46	23	as	as	SCONJ
gp-280	46	24	stipulated	stipulate	VERB
gp-280	46	25	in	in	ADP
gp-280	46	26	the	the	DET
gp-280	46	27	decree	decree	NOUN
gp-280	46	28	(	(	PUNCT
gp-280	46	29	sk	sk	PROPN
gp-280	46	30	)	)	PUNCT
gp-280	46	31	of	of	ADP
gp-280	46	32	the	the	DET
gp-280	46	33	head	head	NOUN
gp-280	46	34	of	of	ADP
gp-280	46	35	the	the	DET
gp-280	46	36	center	center	ADJ
gp-280	46	37	number	number	NOUN
gp-280	46	38	804	804	NUM
gp-280	46	39	/	/	SYM
gp-280	46	40	kpt	kpt	PROPN
gp-280	46	41	/	/	SYM
gp-280	46	42	bb.13/2019	bb.13/2019	PROPN
gp-280	46	43	.	.	PUNCT
gp-280	47	1	this	this	DET
gp-280	47	2	team	team	NOUN
gp-280	47	3	is	be	AUX
gp-280	47	4	responsible	responsible	ADJ
gp-280	47	5	for	for	ADP
gp-280	47	6	conducting	conduct	VERB
gp-280	47	7	an	an	DET
gp-280	47	8	in	in	ADP
gp-280	47	9	-	-	PUNCT
gp-280	47	10	depth	depth	NOUN
gp-280	47	11	analysis	analysis	NOUN
gp-280	47	12	of	of	ADP
gp-280	47	13	each	each	DET
gp-280	47	14	document	document	NOUN
gp-280	47	15	,	,	PUNCT
gp-280	47	16	evaluating	evaluate	VERB
gp-280	47	17	its	its	PRON
gp-280	47	18	usefulness	usefulness	NOUN
gp-280	47	19	and	and	CCONJ
gp-280	47	20	relevance	relevance	NOUN
gp-280	47	21	to	to	ADP
gp-280	47	22	the	the	DET
gp-280	47	23	interests	interest	NOUN
gp-280	47	24	of	of	ADP
gp-280	47	25	the	the	DET
gp-280	47	26	state	state	NOUN
gp-280	47	27	.	.	PUNCT
gp-280	48	1	this	this	DET
gp-280	48	2	process	process	NOUN
gp-280	48	3	requires	require	VERB
gp-280	48	4	a	a	DET
gp-280	48	5	comprehensive	comprehensive	ADJ
gp-280	48	6	understanding	understanding	NOUN
gp-280	48	7	of	of	ADP
gp-280	48	8	regulations	regulation	NOUN
gp-280	48	9	as	as	ADV
gp-280	48	10	well	well	ADV
gp-280	48	11	as	as	ADP
gp-280	48	12	expertise	expertise	NOUN
gp-280	48	13	in	in	ADP
gp-280	48	14	managing	manage	VERB
gp-280	48	15	documents	document	NOUN
gp-280	48	16	related	relate	VERB
gp-280	48	17	to	to	ADP
gp-280	48	18	government	government	NOUN
gp-280	48	19	policies	policy	NOUN
gp-280	48	20	and	and	CCONJ
gp-280	48	21	projects	project	NOUN
gp-280	48	22	.	.	PUNCT
gp-280	49	1	the	the	DET
gp-280	49	2	decision	decision	NOUN
gp-280	49	3	to	to	PART
gp-280	49	4	delete	delete	ADJ
gp-280	49	5	documents	document	NOUN
gp-280	49	6	must	must	AUX
gp-280	49	7	consider	consider	VERB
gp-280	49	8	various	various	ADJ
gp-280	49	9	aspects	aspect	NOUN
gp-280	49	10	,	,	PUNCT
gp-280	49	11	including	include	VERB
gp-280	49	12	public	public	ADJ
gp-280	49	13	interest	interest	NOUN
gp-280	49	14	,	,	PUNCT
gp-280	49	15	historical	historical	ADJ
gp-280	49	16	value	value	NOUN
gp-280	49	17	,	,	PUNCT
gp-280	49	18	and	and	CCONJ
gp-280	49	19	potential	potential	ADJ
gp-280	49	20	impact	impact	NOUN
gp-280	49	21	on	on	ADP
gp-280	49	22	future	future	ADJ
gp-280	49	23	project	project	NOUN
gp-280	49	24	planning	planning	NOUN
gp-280	49	25	and	and	CCONJ
gp-280	49	26	implementation	implementation	NOUN
gp-280	49	27	.	.	PUNCT
gp-280	50	1	the	the	DET
gp-280	50	2	process	process	NOUN
gp-280	50	3	of	of	ADP
gp-280	50	4	submitting	submit	VERB
gp-280	50	5	a	a	DET
gp-280	50	6	proposal	proposal	NOUN
gp-280	50	7	for	for	ADP
gp-280	50	8	deletion	deletion	NOUN
gp-280	50	9	has	have	AUX
gp-280	50	10	been	be	AUX
gp-280	50	11	carried	carry	VERB
gp-280	50	12	out	out	ADP
gp-280	50	13	in	in	ADP
gp-280	50	14	accordance	accordance	NOUN
gp-280	50	15	with	with	ADP
gp-280	50	16	the	the	DET
gp-280	50	17	provisions	provision	NOUN
gp-280	50	18	of	of	ADP
gp-280	50	19	the	the	DET
gp-280	50	20	minister	minister	NOUN
gp-280	50	21	of	of	ADP
gp-280	50	22	pupr	pupr	NOUN
gp-280	50	23	regulation	regulation	NOUN
gp-280	50	24	no	no	NOUN
gp-280	50	25	.	.	NOUN
gp-280	50	26	28	28	NUM
gp-280	50	27	/	/	SYM
gp-280	50	28	prt	prt	PROPN
gp-280	50	29	/	/	SYM
gp-280	50	30	m/2018	m/2018	PROPN
gp-280	50	31	concerning	concern	VERB
gp-280	50	32	the	the	DET
gp-280	50	33	management	management	NOUN
gp-280	50	34	of	of	ADP
gp-280	50	35	state	state	NOUN
gp-280	50	36	property	property	NOUN
gp-280	50	37	at	at	ADP
gp-280	50	38	the	the	DET
gp-280	50	39	ministry	ministry	PROPN
gp-280	50	40	of	of	ADP
gp-280	50	41	public	public	ADJ
gp-280	50	42	works	work	NOUN
gp-280	50	43	and	and	CCONJ
gp-280	50	44	public	public	ADJ
gp-280	50	45	housing	housing	NOUN
gp-280	50	46	,	,	PUNCT
gp-280	50	47	although	although	SCONJ
gp-280	50	48	it	it	PRON
gp-280	50	49	takes	take	VERB
gp-280	50	50	eight	eight	NUM
gp-280	50	51	months	month	NOUN
gp-280	50	52	(	(	PUNCT
gp-280	50	53	august	august	PROPN
gp-280	50	54	2022	2022	NUM
gp-280	50	55	to	to	ADP
gp-280	50	56	march	march	PROPN
gp-280	50	57	2023	2023	NUM
gp-280	50	58	)	)	PUNCT
gp-280	50	59	.	.	PUNCT
gp-280	51	1	the	the	DET
gp-280	51	2	procedures	procedure	NOUN
gp-280	51	3	carried	carry	VERB
gp-280	51	4	out	out	ADP
gp-280	51	5	follow	follow	VERB
gp-280	51	6	the	the	DET
gp-280	51	7	bureaucratic	bureaucratic	ADJ
gp-280	51	8	level	level	NOUN
gp-280	51	9	as	as	SCONJ
gp-280	51	10	stipulated	stipulate	VERB
gp-280	51	11	in	in	ADP
gp-280	51	12	the	the	DET
gp-280	51	13	regulation	regulation	NOUN
gp-280	51	14	,	,	PUNCT
gp-280	51	15	starting	start	VERB
gp-280	51	16	from	from	ADP
gp-280	51	17	the	the	DET
gp-280	51	18	work	work	NOUN
gp-280	51	19	unit	unit	NOUN
gp-280	51	20	(	(	PUNCT
gp-280	51	21	satker	satker	PROPN
gp-280	51	22	)	)	PUNCT
gp-280	51	23	,	,	PUNCT
gp-280	51	24	the	the	DET
gp-280	51	25	headquarters	headquarters	NOUN
gp-280	51	26	,	,	PUNCT
gp-280	51	27	the	the	DET
gp-280	51	28	directorate	directorate	ADJ
gp-280	51	29	general	general	NOUN
gp-280	51	30	of	of	ADP
gp-280	51	31	highways	highway	NOUN
gp-280	51	32	,	,	PUNCT
gp-280	51	33	to	to	ADP
gp-280	51	34	the	the	DET
gp-280	51	35	secretariat	secretariat	PROPN
gp-280	51	36	general	general	NOUN
gp-280	51	37	of	of	ADP
gp-280	51	38	the	the	DET
gp-280	51	39	ministry	ministry	PROPN
gp-280	51	40	of	of	ADP
gp-280	51	41	pupr	pupr	PROPN
gp-280	51	42	.	.	PUNCT
gp-280	52	1	however	however	ADV
gp-280	52	2	,	,	PUNCT
gp-280	52	3	its	its	PRON
gp-280	52	4	implementation	implementation	NOUN
gp-280	52	5	in	in	ADP
gp-280	52	6	the	the	DET
gp-280	52	7	field	field	NOUN
gp-280	52	8	faces	face	VERB
gp-280	52	9	challenges	challenge	NOUN
gp-280	52	10	,	,	PUNCT
gp-280	52	11	such	such	ADJ
gp-280	52	12	as	as	ADP
gp-280	52	13	the	the	DET
gp-280	52	14	length	length	NOUN
gp-280	52	15	of	of	ADP
gp-280	52	16	the	the	DET
gp-280	52	17	bureaucratic	bureaucratic	ADJ
gp-280	52	18	process	process	NOUN
gp-280	52	19	between	between	ADP
gp-280	52	20	levels	level	NOUN
gp-280	52	21	,	,	PUNCT
gp-280	52	22	coordination	coordination	NOUN
gp-280	52	23	that	that	PRON
gp-280	52	24	is	be	AUX
gp-280	52	25	not	not	PART
gp-280	52	26	optimal	optimal	ADJ
gp-280	52	27	between	between	ADP
gp-280	52	28	units	unit	NOUN
gp-280	52	29	,	,	PUNCT
gp-280	52	30	and	and	CCONJ
gp-280	52	31	the	the	DET
gp-280	52	32	limitation	limitation	NOUN
gp-280	52	33	of	of	ADP
gp-280	52	34	competent	competent	ADJ
gp-280	52	35	human	human	ADJ
gp-280	52	36	resources	resource	NOUN
gp-280	52	37	to	to	PART
gp-280	52	38	handle	handle	VERB
gp-280	52	39	the	the	DET
gp-280	52	40	elimination	elimination	NOUN
gp-280	52	41	process	process	NOUN
gp-280	52	42	efficiently	efficiently	ADV
gp-280	52	43	.	.	PUNCT
gp-280	53	1	state	state	NOUN
gp-280	53	2	property	property	NOUN
gp-280	53	3	management	management	NOUN
gp-280	53	4	and	and	CCONJ
gp-280	53	5	accounting	accounting	NOUN
gp-280	53	6	information	information	NOUN
gp-280	53	7	system	system	NOUN
gp-280	53	8	(	(	PUNCT
gp-280	53	9	simak	simak	ADJ
gp-280	53	10	-	-	PUNCT
gp-280	53	11	bmn	bmn	NOUN
gp-280	53	12	)	)	PUNCT
gp-280	53	13	in	in	ADP
gp-280	53	14	september	september	PROPN
gp-280	53	15	2023	2023	NUM
gp-280	53	16	,	,	PUNCT
gp-280	53	17	or	or	CCONJ
gp-280	53	18	twelve	twelve	NUM
gp-280	53	19	months	month	NOUN
gp-280	53	20	after	after	ADP
gp-280	53	21	the	the	DET
gp-280	53	22	submission	submission	NOUN
gp-280	53	23	of	of	ADP
gp-280	53	24	the	the	DET
gp-280	53	25	proposed	propose	VERB
gp-280	53	26	deletion	deletion	NOUN
gp-280	53	27	.	.	PUNCT
gp-280	54	1	this	this	DET
gp-280	54	2	delay	delay	NOUN
gp-280	54	3	indicates	indicate	VERB
gp-280	54	4	a	a	DET
gp-280	54	5	mismatch	mismatch	NOUN
gp-280	54	6	between	between	ADP
gp-280	54	7	expectations	expectation	NOUN
gp-280	54	8	for	for	ADP
gp-280	54	9	efficient	efficient	ADJ
gp-280	54	10	and	and	CCONJ
gp-280	54	11	transparent	transparent	ADJ
gp-280	54	12	management	management	NOUN
gp-280	54	13	of	of	ADP
gp-280	54	14	state	state	NOUN
gp-280	54	15	assets	asset	NOUN
gp-280	54	16	and	and	CCONJ
gp-280	54	17	the	the	DET
gp-280	54	18	reality	reality	NOUN
gp-280	54	19	of	of	ADP
gp-280	54	20	implementation	implementation	NOUN
gp-280	54	21	on	on	ADP
gp-280	54	22	the	the	DET
gp-280	54	23	ground	ground	NOUN
gp-280	54	24	.	.	PUNCT
gp-280	55	1	the	the	DET
gp-280	55	2	process	process	NOUN
gp-280	55	3	that	that	PRON
gp-280	55	4	takes	take	VERB
gp-280	55	5	longer	long	ADV
gp-280	55	6	than	than	SCONJ
gp-280	55	7	set	set	VERB
gp-280	55	8	not	not	PART
gp-280	55	9	only	only	ADV
gp-280	55	10	reflects	reflect	VERB
gp-280	55	11	problems	problem	NOUN
gp-280	55	12	in	in	ADP
gp-280	55	13	the	the	DET
gp-280	55	14	implementation	implementation	NOUN
gp-280	55	15	of	of	ADP
gp-280	55	16	regulations	regulation	NOUN
gp-280	55	17	,	,	PUNCT
gp-280	55	18	but	but	CCONJ
gp-280	55	19	also	also	ADV
gp-280	55	20	raises	raise	VERB
gp-280	55	21	questions	question	NOUN
gp-280	55	22	related	relate	VERB
gp-280	55	23	to	to	ADP
gp-280	55	24	accountability	accountability	NOUN
gp-280	55	25	and	and	CCONJ
gp-280	55	26	transparency	transparency	NOUN
gp-280	55	27	in	in	ADP
gp-280	55	28	the	the	DET
gp-280	55	29	management	management	NOUN
gp-280	55	30	of	of	ADP
gp-280	55	31	state	state	NOUN
gp-280	55	32	assets	asset	NOUN
gp-280	55	33	.	.	PUNCT
gp-280	56	1	therefore	therefore	ADV
gp-280	56	2	,	,	PUNCT
gp-280	56	3	evaluation	evaluation	NOUN
gp-280	56	4	of	of	ADP
gp-280	56	5	the	the	DET
gp-280	56	6	applicable	applicable	ADJ
gp-280	56	7	procedures	procedure	NOUN
gp-280	56	8	is	be	AUX
gp-280	56	9	important	important	ADJ
gp-280	56	10	to	to	PART
gp-280	56	11	identify	identify	VERB
gp-280	56	12	obstacles	obstacle	NOUN
gp-280	56	13	and	and	CCONJ
gp-280	56	14	formulate	formulate	ADJ
gp-280	56	15	solutions	solution	NOUN
gp-280	56	16	to	to	PART
gp-280	56	17	accelerate	accelerate	VERB
gp-280	56	18	the	the	DET
gp-280	56	19	process	process	NOUN
gp-280	56	20	of	of	ADP
gp-280	56	21	removing	remove	VERB
gp-280	56	22	assets	asset	NOUN
gp-280	56	23	that	that	PRON
gp-280	56	24	are	be	AUX
gp-280	56	25	no	no	ADV
gp-280	56	26	longer	long	ADV
gp-280	56	27	needed	need	VERB
gp-280	56	28	.	.	PUNCT
gp-280	57	1	overall	overall	ADV
gp-280	57	2	,	,	PUNCT
gp-280	57	3	the	the	DET
gp-280	57	4	process	process	NOUN
gp-280	57	5	of	of	ADP
gp-280	57	6	eliminating	eliminate	VERB
gp-280	57	7	intangible	intangible	ADJ
gp-280	57	8	assets	asset	NOUN
gp-280	57	9	in	in	ADP
gp-280	57	10	the	the	DET
gp-280	57	11	south	south	PROPN
gp-280	57	12	sulawesi	sulawesi	PROPN
gp-280	57	13	p2jn	p2jn	PUNCT
gp-280	57	14	task	task	PROPN
gp-280	57	15	force	force	PROPN
gp-280	57	16	shows	show	VERB
gp-280	57	17	that	that	SCONJ
gp-280	57	18	there	there	PRON
gp-280	57	19	is	be	VERB
gp-280	57	20	a	a	DET
gp-280	57	21	gap	gap	NOUN
gp-280	57	22	between	between	ADP
gp-280	57	23	regulatory	regulatory	ADJ
gp-280	57	24	design	design	NOUN
gp-280	57	25	and	and	CCONJ
gp-280	57	26	implementation	implementation	NOUN
gp-280	57	27	in	in	ADP
gp-280	57	28	the	the	DET
gp-280	57	29	field	field	NOUN
gp-280	57	30	.	.	PUNCT
gp-280	58	1	although	although	SCONJ
gp-280	58	2	regulations	regulation	NOUN
gp-280	58	3	have	have	AUX
gp-280	58	4	been	be	AUX
gp-280	58	5	drafted	draft	VERB
gp-280	58	6	systematically	systematically	ADV
gp-280	58	7	,	,	PUNCT
gp-280	58	8	challenges	challenge	NOUN
gp-280	58	9	in	in	ADP
gp-280	58	10	the	the	DET
gp-280	58	11	form	form	NOUN
gp-280	58	12	of	of	ADP
gp-280	58	13	complex	complex	ADJ
gp-280	58	14	bureaucracy	bureaucracy	NOUN
gp-280	58	15	,	,	PUNCT
gp-280	58	16	limited	limited	ADJ
gp-280	58	17	human	human	ADJ
gp-280	58	18	resources	resource	NOUN
gp-280	58	19	,	,	PUNCT
gp-280	58	20	and	and	CCONJ
gp-280	58	21	lack	lack	NOUN
gp-280	58	22	of	of	ADP
gp-280	58	23	coordination	coordination	NOUN
gp-280	58	24	between	between	ADP
gp-280	58	25	institutions	institution	NOUN
gp-280	58	26	remain	remain	VERB
gp-280	58	27	major	major	ADJ
gp-280	58	28	obstacles	obstacle	NOUN
gp-280	58	29	.	.	PUNCT
gp-280	59	1	to	to	PART
gp-280	59	2	realize	realize	VERB
gp-280	59	3	a	a	DET
gp-280	59	4	more	more	ADV
gp-280	59	5	efficient	efficient	ADJ
gp-280	59	6	and	and	CCONJ
gp-280	59	7	transparent	transparent	ADJ
gp-280	59	8	management	management	NOUN
gp-280	59	9	of	of	ADP
gp-280	59	10	state	state	NOUN
gp-280	59	11	assets	asset	NOUN
gp-280	59	12	,	,	PUNCT
gp-280	59	13	it	it	PRON
gp-280	59	14	is	be	AUX
gp-280	59	15	necessary	necessary	ADJ
gp-280	59	16	to	to	PART
gp-280	59	17	improve	improve	VERB
gp-280	59	18	the	the	DET
gp-280	59	19	bureaucratic	bureaucratic	ADJ
gp-280	59	20	system	system	NOUN
gp-280	59	21	,	,	PUNCT
gp-280	59	22	improve	improve	VERB
gp-280	59	23	the	the	DET
gp-280	59	24	competence	competence	NOUN
gp-280	59	25	of	of	ADP
gp-280	59	26	human	human	ADJ
gp-280	59	27	resources	resource	NOUN
gp-280	59	28	through	through	ADP
gp-280	59	29	relevant	relevant	ADJ
gp-280	59	30	training	training	NOUN
gp-280	59	31	,	,	PUNCT
gp-280	59	32	and	and	CCONJ
gp-280	59	33	strengthen	strengthen	VERB
gp-280	59	34	the	the	DET
gp-280	59	35	accountability	accountability	NOUN
gp-280	59	36	and	and	CCONJ
gp-280	59	37	transparency	transparency	NOUN
gp-280	59	38	system	system	NOUN
gp-280	59	39	.	.	PUNCT
gp-280	60	1	these	these	DET
gp-280	60	2	measures	measure	NOUN
gp-280	60	3	are	be	AUX
gp-280	60	4	expected	expect	VERB
gp-280	60	5	to	to	PART
gp-280	60	6	improve	improve	VERB
gp-280	60	7	the	the	DET
gp-280	60	8	overall	overall	ADJ
gp-280	60	9	performance	performance	NOUN
gp-280	60	10	of	of	ADP
gp-280	60	11	state	state	NOUN
gp-280	60	12	asset	asset	NOUN
gp-280	60	13	management	management	NOUN
gp-280	60	14	and	and	CCONJ
gp-280	60	15	make	make	VERB
gp-280	60	16	a	a	DET
gp-280	60	17	positive	positive	ADJ
gp-280	60	18	contribution	contribution	NOUN
gp-280	60	19	to	to	ADP
gp-280	60	20	national	national	ADJ
gp-280	60	21	development	development	NOUN
gp-280	60	22	and	and	CCONJ
gp-280	60	23	community	community	NOUN
gp-280	60	24	welfare	welfare	NOUN
gp-280	60	25	.	.	PUNCT
gp-280	61	1	obstacles	obstacle	NOUN
gp-280	61	2	this	this	DET
gp-280	61	3	study	study	NOUN
gp-280	61	4	identifies	identify	VERB
gp-280	61	5	four	four	NUM
gp-280	61	6	main	main	ADJ
gp-280	61	7	interrelated	interrelated	ADJ
gp-280	61	8	obstacles	obstacle	NOUN
gp-280	61	9	in	in	ADP
gp-280	61	10	the	the	DET
gp-280	61	11	process	process	NOUN
gp-280	61	12	of	of	ADP
gp-280	61	13	eliminating	eliminate	VERB
gp-280	61	14	intangible	intangible	ADJ
gp-280	61	15	assets	asset	NOUN
gp-280	61	16	.	.	PUNCT
gp-280	62	1	these	these	DET
gp-280	62	2	barriers	barrier	NOUN
gp-280	62	3	not	not	PART
gp-280	62	4	only	only	ADV
gp-280	62	5	impact	impact	VERB
gp-280	62	6	operational	operational	ADJ
gp-280	62	7	efficiency	efficiency	NOUN
gp-280	62	8	,	,	PUNCT
gp-280	62	9	but	but	CCONJ
gp-280	62	10	also	also	ADV
gp-280	62	11	affect	affect	VERB
gp-280	62	12	accountability	accountability	NOUN
gp-280	62	13	and	and	CCONJ
gp-280	62	14	transparency	transparency	NOUN
gp-280	62	15	in	in	ADP
gp-280	62	16	asset	asset	NOUN
gp-280	62	17	management	management	NOUN
gp-280	62	18	.	.	PUNCT
gp-280	63	1	in	in	ADP
gp-280	63	2	this	this	DET
gp-280	63	3	context	context	NOUN
gp-280	63	4	,	,	PUNCT
gp-280	63	5	it	it	PRON
gp-280	63	6	is	be	AUX
gp-280	63	7	important	important	ADJ
gp-280	63	8	to	to	PART
gp-280	63	9	understand	understand	VERB
gp-280	63	10	every	every	DET
gp-280	63	11	aspect	aspect	NOUN
gp-280	63	12	involved	involve	VERB
gp-280	63	13	so	so	SCONJ
gp-280	63	14	that	that	SCONJ
gp-280	63	15	the	the	DET
gp-280	63	16	right	right	ADJ
gp-280	63	17	solution	solution	NOUN
gp-280	63	18	can	can	AUX
gp-280	63	19	be	be	AUX
gp-280	63	20	implemented	implement	VERB
gp-280	63	21	.	.	PUNCT
gp-280	64	1	muhammad	muhammad	PROPN
gp-280	64	2	yusuf	yusuf	PROPN
gp-280	64	3	,	,	PUNCT
gp-280	64	4	aini	aini	NOUN
gp-280	64	5	indrijawati	indrijawati	NOUN
gp-280	64	6	989	989	NUM
gp-280	64	7	first	first	ADJ
gp-280	64	8	,	,	PUNCT
gp-280	64	9	the	the	DET
gp-280	64	10	limitation	limitation	NOUN
gp-280	64	11	of	of	ADP
gp-280	64	12	human	human	ADJ
gp-280	64	13	resource	resource	NOUN
gp-280	64	14	competence	competence	NOUN
gp-280	64	15	is	be	AUX
gp-280	64	16	a	a	DET
gp-280	64	17	very	very	ADV
gp-280	64	18	significant	significant	ADJ
gp-280	64	19	fundamental	fundamental	ADJ
gp-280	64	20	problem	problem	NOUN
gp-280	64	21	.	.	PUNCT
gp-280	65	1	sahusilawane	sahusilawane	NOUN
gp-280	65	2	(	(	PUNCT
gp-280	65	3	2020	2020	NUM
gp-280	65	4	)	)	PUNCT
gp-280	65	5	and	and	CCONJ
gp-280	65	6	firmansyah	firmansyah	X
gp-280	65	7	(	(	PUNCT
gp-280	65	8	2024	2024	NUM
gp-280	65	9	)	)	PUNCT
gp-280	65	10	show	show	VERB
gp-280	65	11	that	that	SCONJ
gp-280	65	12	65	65	NUM
gp-280	65	13	%	%	NOUN
gp-280	65	14	of	of	ADP
gp-280	65	15	agencies	agency	NOUN
gp-280	65	16	have	have	VERB
gp-280	65	17	difficulty	difficulty	NOUN
gp-280	65	18	managing	manage	VERB
gp-280	65	19	intangible	intangible	ADJ
gp-280	65	20	assets	asset	NOUN
gp-280	65	21	and	and	CCONJ
gp-280	65	22	elimination	elimination	NOUN
gp-280	65	23	procedures	procedure	NOUN
gp-280	65	24	in	in	ADP
gp-280	65	25	accordance	accordance	NOUN
gp-280	65	26	with	with	ADP
gp-280	65	27	established	establish	VERB
gp-280	65	28	standards	standard	NOUN
gp-280	65	29	.	.	PUNCT
gp-280	66	1	this	this	PRON
gp-280	66	2	reflects	reflect	VERB
gp-280	66	3	the	the	DET
gp-280	66	4	gap	gap	NOUN
gp-280	66	5	in	in	ADP
gp-280	66	6	knowledge	knowledge	NOUN
gp-280	66	7	and	and	CCONJ
gp-280	66	8	skills	skill	NOUN
gp-280	66	9	possessed	possess	VERB
gp-280	66	10	by	by	ADP
gp-280	66	11	human	human	ADJ
gp-280	66	12	resources	resource	NOUN
gp-280	66	13	in	in	ADP
gp-280	66	14	this	this	DET
gp-280	66	15	field	field	NOUN
gp-280	66	16	.	.	PUNCT
gp-280	67	1	for	for	ADP
gp-280	67	2	example	example	NOUN
gp-280	67	3	,	,	PUNCT
gp-280	67	4	the	the	DET
gp-280	67	5	head	head	NOUN
gp-280	67	6	of	of	ADP
gp-280	67	7	the	the	DET
gp-280	67	8	task	task	NOUN
gp-280	67	9	force	force	NOUN
gp-280	67	10	revealed	reveal	VERB
gp-280	67	11	,	,	PUNCT
gp-280	67	12	"	"	PUNCT
gp-280	67	13	our	our	PRON
gp-280	67	14	human	human	ADJ
gp-280	67	15	resources	resource	NOUN
gp-280	67	16	are	be	AUX
gp-280	67	17	still	still	ADV
gp-280	67	18	weak	weak	ADJ
gp-280	67	19	in	in	ADP
gp-280	67	20	understanding	understand	VERB
gp-280	67	21	rules	rule	NOUN
gp-280	67	22	and	and	CCONJ
gp-280	67	23	procedures	procedure	NOUN
gp-280	67	24	,	,	PUNCT
gp-280	67	25	"	"	PUNCT
gp-280	67	26	which	which	PRON
gp-280	67	27	shows	show	VERB
gp-280	67	28	that	that	SCONJ
gp-280	67	29	without	without	ADP
gp-280	67	30	a	a	DET
gp-280	67	31	deep	deep	ADJ
gp-280	67	32	understanding	understanding	NOUN
gp-280	67	33	of	of	ADP
gp-280	67	34	regulations	regulation	NOUN
gp-280	67	35	,	,	PUNCT
gp-280	67	36	the	the	DET
gp-280	67	37	management	management	NOUN
gp-280	67	38	of	of	ADP
gp-280	67	39	intangible	intangible	ADJ
gp-280	67	40	assets	asset	NOUN
gp-280	67	41	will	will	AUX
gp-280	67	42	be	be	AUX
gp-280	67	43	hampered	hamper	VERB
gp-280	67	44	.	.	PUNCT
gp-280	68	1	the	the	DET
gp-280	68	2	findings	finding	NOUN
gp-280	68	3	of	of	ADP
gp-280	68	4	anugraini	anugraini	PROPN
gp-280	68	5	&	&	CCONJ
gp-280	68	6	puryandani	puryandani	PROPN
gp-280	68	7	(	(	PUNCT
gp-280	68	8	2021	2021	NUM
gp-280	68	9	)	)	PUNCT
gp-280	68	10	in	in	ADP
gp-280	68	11	blora	blora	PROPN
gp-280	68	12	also	also	ADV
gp-280	68	13	highlight	highlight	VERB
gp-280	68	14	that	that	SCONJ
gp-280	68	15	only	only	ADV
gp-280	68	16	30	30	NUM
gp-280	68	17	%	%	NOUN
gp-280	68	18	of	of	ADP
gp-280	68	19	state	state	NOUN
gp-280	68	20	property	property	NOUN
gp-280	68	21	(	(	PUNCT
gp-280	68	22	bmn	bmn	NOUN
gp-280	68	23	)	)	PUNCT
gp-280	68	24	managers	manager	NOUN
gp-280	68	25	are	be	AUX
gp-280	68	26	trained	train	VERB
gp-280	68	27	to	to	PART
gp-280	68	28	handle	handle	VERB
gp-280	68	29	intangible	intangible	ADJ
gp-280	68	30	assets	asset	NOUN
gp-280	68	31	.	.	PUNCT
gp-280	69	1	this	this	PRON
gp-280	69	2	means	mean	VERB
gp-280	69	3	that	that	SCONJ
gp-280	69	4	most	most	ADJ
gp-280	69	5	managers	manager	NOUN
gp-280	69	6	do	do	AUX
gp-280	69	7	not	not	PART
gp-280	69	8	have	have	VERB
gp-280	69	9	the	the	DET
gp-280	69	10	necessary	necessary	ADJ
gp-280	69	11	skills	skill	NOUN
gp-280	69	12	to	to	PART
gp-280	69	13	perform	perform	VERB
gp-280	69	14	their	their	PRON
gp-280	69	15	duties	duty	NOUN
gp-280	69	16	effectively	effectively	ADV
gp-280	69	17	.	.	PUNCT
gp-280	70	1	this	this	DET
gp-280	70	2	condition	condition	NOUN
gp-280	70	3	is	be	AUX
gp-280	70	4	further	far	ADV
gp-280	70	5	exacerbated	exacerbate	VERB
gp-280	70	6	by	by	ADP
gp-280	70	7	the	the	DET
gp-280	70	8	rotation	rotation	NOUN
gp-280	70	9	of	of	ADP
gp-280	70	10	bmn	bmn	PROPN
gp-280	70	11	management	management	NOUN
gp-280	70	12	officers	officer	NOUN
gp-280	70	13	which	which	PRON
gp-280	70	14	often	often	ADV
gp-280	70	15	occurs	occur	VERB
gp-280	70	16	without	without	ADP
gp-280	70	17	an	an	DET
gp-280	70	18	adequate	adequate	ADJ
gp-280	70	19	knowledge	knowledge	NOUN
gp-280	70	20	handover	handover	NOUN
gp-280	70	21	mechanism	mechanism	NOUN
gp-280	70	22	,	,	PUNCT
gp-280	70	23	so	so	SCONJ
gp-280	70	24	that	that	SCONJ
gp-280	70	25	existing	exist	VERB
gp-280	70	26	knowledge	knowledge	NOUN
gp-280	70	27	can	can	AUX
gp-280	70	28	not	not	PART
gp-280	70	29	be	be	AUX
gp-280	70	30	maintained	maintain	VERB
gp-280	70	31	and	and	CCONJ
gp-280	70	32	developed	develop	VERB
gp-280	70	33	.	.	PUNCT
gp-280	71	1	in	in	ADP
gp-280	71	2	this	this	DET
gp-280	71	3	context	context	NOUN
gp-280	71	4	,	,	PUNCT
gp-280	71	5	it	it	PRON
gp-280	71	6	is	be	AUX
gp-280	71	7	important	important	ADJ
gp-280	71	8	to	to	PART
gp-280	71	9	develop	develop	VERB
gp-280	71	10	a	a	DET
gp-280	71	11	continuous	continuous	ADJ
gp-280	71	12	and	and	CCONJ
gp-280	71	13	systematic	systematic	ADJ
gp-280	71	14	training	training	NOUN
gp-280	71	15	program	program	NOUN
gp-280	71	16	so	so	SCONJ
gp-280	71	17	that	that	SCONJ
gp-280	71	18	hr	hr	NOUN
gp-280	71	19	can	can	AUX
gp-280	71	20	adapt	adapt	VERB
gp-280	71	21	to	to	ADP
gp-280	71	22	changes	change	NOUN
gp-280	71	23	in	in	ADP
gp-280	71	24	regulations	regulation	NOUN
gp-280	71	25	and	and	CCONJ
gp-280	71	26	procedures	procedure	NOUN
gp-280	71	27	.	.	PUNCT
gp-280	72	1	second	second	ADJ
gp-280	72	2	,	,	PUNCT
gp-280	72	3	poorly	poorly	ADV
gp-280	72	4	managed	manage	VERB
gp-280	72	5	documentation	documentation	NOUN
gp-280	72	6	issues	issue	NOUN
gp-280	72	7	create	create	VERB
gp-280	72	8	a	a	DET
gp-280	72	9	domino	domino	NOUN
gp-280	72	10	effect	effect	NOUN
gp-280	72	11	that	that	PRON
gp-280	72	12	is	be	AUX
gp-280	72	13	detrimental	detrimental	ADJ
gp-280	72	14	to	to	ADP
gp-280	72	15	the	the	DET
gp-280	72	16	efficiency	efficiency	NOUN
gp-280	72	17	of	of	ADP
gp-280	72	18	the	the	DET
gp-280	72	19	asset	asset	NOUN
gp-280	72	20	removal	removal	NOUN
gp-280	72	21	process	process	NOUN
gp-280	72	22	.	.	PUNCT
gp-280	73	1	for	for	ADP
gp-280	73	2	example	example	NOUN
gp-280	73	3	,	,	PUNCT
gp-280	73	4	important	important	ADJ
gp-280	73	5	documents	document	NOUN
gp-280	73	6	such	such	ADJ
gp-280	73	7	as	as	ADP
gp-280	73	8	fs	fs	INTJ
gp-280	73	9	(	(	PUNCT
gp-280	73	10	feasibility	feasibility	NOUN
gp-280	73	11	study	study	NOUN
gp-280	73	12	)	)	PUNCT
gp-280	73	13	,	,	PUNCT
gp-280	73	14	ded	de	VERB
gp-280	73	15	(	(	PUNCT
gp-280	73	16	detailed	detailed	ADJ
gp-280	73	17	engineering	engineering	NOUN
gp-280	73	18	design	design	NOUN
gp-280	73	19	)	)	PUNCT
gp-280	73	20	,	,	PUNCT
gp-280	73	21	and	and	CCONJ
gp-280	73	22	environmental	environmental	ADJ
gp-280	73	23	documents	document	NOUN
gp-280	73	24	for	for	ADP
gp-280	73	25	the	the	DET
gp-280	73	26	untia	untia	PROPN
gp-280	73	27	port	port	PROPN
gp-280	73	28	access	access	NOUN
gp-280	73	29	road	road	NOUN
gp-280	73	30	must	must	AUX
gp-280	73	31	be	be	AUX
gp-280	73	32	traced	trace	VERB
gp-280	73	33	for	for	ADP
gp-280	73	34	eight	eight	NUM
gp-280	73	35	months	month	NOUN
gp-280	73	36	.	.	PUNCT
gp-280	74	1	this	this	PRON
gp-280	74	2	happens	happen	VERB
gp-280	74	3	due	due	ADJ
gp-280	74	4	to	to	ADP
gp-280	74	5	fragmented	fragmented	ADJ
gp-280	74	6	physical	physical	ADJ
gp-280	74	7	and	and	CCONJ
gp-280	74	8	digital	digital	ADJ
gp-280	74	9	storage	storage	NOUN
gp-280	74	10	systems	system	NOUN
gp-280	74	11	,	,	PUNCT
gp-280	74	12	which	which	PRON
gp-280	74	13	leads	lead	VERB
gp-280	74	14	to	to	ADP
gp-280	74	15	difficulties	difficulty	NOUN
gp-280	74	16	in	in	ADP
gp-280	74	17	finding	find	VERB
gp-280	74	18	the	the	DET
gp-280	74	19	necessary	necessary	ADJ
gp-280	74	20	documents	document	NOUN
gp-280	74	21	in	in	ADP
gp-280	74	22	a	a	DET
gp-280	74	23	timely	timely	ADJ
gp-280	74	24	manner	manner	NOUN
gp-280	74	25	.	.	PUNCT
gp-280	75	1	in	in	ADP
gp-280	75	2	fact	fact	NOUN
gp-280	75	3	,	,	PUNCT
gp-280	75	4	pupr	pupr	VERB
gp-280	75	5	ministerial	ministerial	ADJ
gp-280	75	6	regulation	regulation	NOUN
gp-280	75	7	no	no	INTJ
gp-280	75	8	.	.	PUNCT
gp-280	76	1	28/2018	28/2018	NOUN
gp-280	76	2	explicitly	explicitly	ADV
gp-280	76	3	requires	require	VERB
gp-280	76	4	the	the	DET
gp-280	76	5	storage	storage	NOUN
gp-280	76	6	of	of	ADP
gp-280	76	7	technical	technical	ADJ
gp-280	76	8	documents	document	NOUN
gp-280	76	9	for	for	ADP
gp-280	76	10	at	at	ADV
gp-280	76	11	least	least	ADJ
gp-280	76	12	ten	ten	NUM
gp-280	76	13	years	year	NOUN
gp-280	76	14	.	.	PUNCT
gp-280	77	1	uncertainty	uncertainty	NOUN
gp-280	77	2	in	in	ADP
gp-280	77	3	the	the	DET
gp-280	77	4	management	management	NOUN
gp-280	77	5	of	of	ADP
gp-280	77	6	these	these	DET
gp-280	77	7	documents	document	NOUN
gp-280	77	8	not	not	PART
gp-280	77	9	only	only	ADV
gp-280	77	10	slows	slow	VERB
gp-280	77	11	down	down	ADP
gp-280	77	12	the	the	DET
gp-280	77	13	deletion	deletion	NOUN
gp-280	77	14	process	process	NOUN
gp-280	77	15	,	,	PUNCT
gp-280	77	16	but	but	CCONJ
gp-280	77	17	also	also	ADV
gp-280	77	18	puts	put	VERB
gp-280	77	19	agencies	agency	NOUN
gp-280	77	20	at	at	ADP
gp-280	77	21	risk	risk	NOUN
gp-280	77	22	of	of	ADP
gp-280	77	23	not	not	PART
gp-280	77	24	fulfilling	fulfil	VERB
gp-280	77	25	their	their	PRON
gp-280	77	26	legal	legal	ADJ
gp-280	77	27	obligations	obligation	NOUN
gp-280	77	28	.	.	PUNCT
gp-280	78	1	therefore	therefore	ADV
gp-280	78	2	,	,	PUNCT
gp-280	78	3	there	there	PRON
gp-280	78	4	is	be	VERB
gp-280	78	5	a	a	DET
gp-280	78	6	need	need	NOUN
gp-280	78	7	for	for	ADP
gp-280	78	8	systematic	systematic	ADJ
gp-280	78	9	improvements	improvement	NOUN
gp-280	78	10	in	in	ADP
gp-280	78	11	documentation	documentation	NOUN
gp-280	78	12	management	management	NOUN
gp-280	78	13	,	,	PUNCT
gp-280	78	14	including	include	VERB
gp-280	78	15	the	the	DET
gp-280	78	16	implementation	implementation	NOUN
gp-280	78	17	of	of	ADP
gp-280	78	18	an	an	DET
gp-280	78	19	integrated	integrate	VERB
gp-280	78	20	document	document	NOUN
gp-280	78	21	management	management	NOUN
gp-280	78	22	system	system	NOUN
gp-280	78	23	and	and	CCONJ
gp-280	78	24	training	training	NOUN
gp-280	78	25	for	for	ADP
gp-280	78	26	hr	hr	NOUN
gp-280	78	27	to	to	PART
gp-280	78	28	ensure	ensure	VERB
gp-280	78	29	that	that	SCONJ
gp-280	78	30	they	they	PRON
gp-280	78	31	can	can	AUX
gp-280	78	32	access	access	VERB
gp-280	78	33	and	and	CCONJ
gp-280	78	34	manage	manage	VERB
gp-280	78	35	documents	document	NOUN
gp-280	78	36	efficiently	efficiently	ADV
gp-280	78	37	.	.	PUNCT
gp-280	79	1	third	third	ADJ
gp-280	79	2	,	,	PUNCT
gp-280	79	3	convoluted	convoluted	ADJ
gp-280	79	4	multilayer	multilayer	ADJ
gp-280	79	5	bureaucracy	bureaucracy	NOUN
gp-280	79	6	significantly	significantly	ADV
gp-280	79	7	extends	extend	VERB
gp-280	79	8	deletion	deletion	NOUN
gp-280	79	9	times	time	NOUN
gp-280	79	10	.	.	PUNCT
gp-280	80	1	each	each	DET
gp-280	80	2	stage	stage	NOUN
gp-280	80	3	of	of	ADP
gp-280	80	4	the	the	DET
gp-280	80	5	elimination	elimination	NOUN
gp-280	80	6	process	process	NOUN
gp-280	80	7	must	must	AUX
gp-280	80	8	go	go	VERB
gp-280	80	9	through	through	ADP
gp-280	80	10	four	four	NUM
gp-280	80	11	levels	level	NOUN
gp-280	80	12	of	of	ADP
gp-280	80	13	approval	approval	NOUN
gp-280	80	14	(	(	PUNCT
gp-280	80	15	satker	satker	PROPN
gp-280	80	16	→	→	SYM
gp-280	80	17	balai	balai	PROPN
gp-280	80	18	→	→	SYM
gp-280	80	19	directorate	directorate	ADJ
gp-280	80	20	general	general	ADJ
gp-280	80	21	→	→	SYM
gp-280	80	22	ministry	ministry	PROPN
gp-280	80	23	)	)	PUNCT
gp-280	80	24	,	,	PUNCT
gp-280	80	25	which	which	PRON
gp-280	80	26	often	often	ADV
gp-280	80	27	leads	lead	VERB
gp-280	80	28	to	to	ADP
gp-280	80	29	delays	delay	NOUN
gp-280	80	30	.	.	PUNCT
gp-280	81	1	coordination	coordination	NOUN
gp-280	81	2	between	between	ADP
gp-280	81	3	levels	level	NOUN
gp-280	81	4	often	often	ADV
gp-280	81	5	stalls	stall	NOUN
gp-280	81	6	due	due	ADP
gp-280	81	7	to	to	ADP
gp-280	81	8	differences	difference	NOUN
gp-280	81	9	in	in	ADP
gp-280	81	10	regulatory	regulatory	ADJ
gp-280	81	11	interpretations	interpretation	NOUN
gp-280	81	12	,	,	PUNCT
gp-280	81	13	which	which	PRON
gp-280	81	14	creates	create	VERB
gp-280	81	15	confusion	confusion	NOUN
gp-280	81	16	and	and	CCONJ
gp-280	81	17	uncertainty	uncertainty	NOUN
gp-280	81	18	.	.	PUNCT
gp-280	82	1	for	for	ADP
gp-280	82	2	example	example	NOUN
gp-280	82	3	,	,	PUNCT
gp-280	82	4	in	in	ADP
gp-280	82	5	some	some	DET
gp-280	82	6	cases	case	NOUN
gp-280	82	7	,	,	PUNCT
gp-280	82	8	documents	document	NOUN
gp-280	82	9	that	that	PRON
gp-280	82	10	have	have	AUX
gp-280	82	11	been	be	AUX
gp-280	82	12	approved	approve	VERB
gp-280	82	13	at	at	ADP
gp-280	82	14	the	the	DET
gp-280	82	15	task	task	NOUN
gp-280	82	16	force	force	NOUN
gp-280	82	17	level	level	NOUN
gp-280	82	18	may	may	AUX
gp-280	82	19	be	be	AUX
gp-280	82	20	rejected	reject	VERB
gp-280	82	21	at	at	ADP
gp-280	82	22	the	the	DET
gp-280	82	23	directorate	directorate	ADJ
gp-280	82	24	general	general	ADJ
gp-280	82	25	level	level	NOUN
gp-280	82	26	due	due	ADP
gp-280	82	27	to	to	ADP
gp-280	82	28	differences	difference	NOUN
gp-280	82	29	in	in	ADP
gp-280	82	30	understanding	understanding	NOUN
gp-280	82	31	related	relate	VERB
gp-280	82	32	to	to	ADP
gp-280	82	33	applicable	applicable	ADJ
gp-280	82	34	regulations	regulation	NOUN
gp-280	82	35	.	.	PUNCT
gp-280	83	1	this	this	DET
gp-280	83	2	situation	situation	NOUN
gp-280	83	3	shows	show	VERB
gp-280	83	4	the	the	DET
gp-280	83	5	need	need	NOUN
gp-280	83	6	for	for	ADP
gp-280	83	7	harmonization	harmonization	NOUN
gp-280	83	8	of	of	ADP
gp-280	83	9	regulations	regulation	NOUN
gp-280	83	10	and	and	CCONJ
gp-280	83	11	procedures	procedure	NOUN
gp-280	83	12	between	between	ADP
gp-280	83	13	institutions	institution	NOUN
gp-280	83	14	to	to	PART
gp-280	83	15	speed	speed	VERB
gp-280	83	16	up	up	ADP
gp-280	83	17	the	the	DET
gp-280	83	18	process	process	NOUN
gp-280	83	19	of	of	ADP
gp-280	83	20	asset	asset	NOUN
gp-280	83	21	disposal	disposal	NOUN
gp-280	83	22	.	.	PUNCT
gp-280	84	1	additionally	additionally	ADV
gp-280	84	2	,	,	PUNCT
gp-280	84	3	the	the	DET
gp-280	84	4	development	development	NOUN
gp-280	84	5	of	of	ADP
gp-280	84	6	clear	clear	ADJ
gp-280	84	7	guidance	guidance	NOUN
gp-280	84	8	and	and	CCONJ
gp-280	84	9	training	training	NOUN
gp-280	84	10	for	for	ADP
gp-280	84	11	each	each	DET
gp-280	84	12	level	level	NOUN
gp-280	84	13	of	of	ADP
gp-280	84	14	the	the	DET
gp-280	84	15	bureaucracy	bureaucracy	NOUN
gp-280	84	16	can	can	AUX
gp-280	84	17	help	help	VERB
gp-280	84	18	reduce	reduce	VERB
gp-280	84	19	misunderstandings	misunderstanding	NOUN
gp-280	84	20	and	and	CCONJ
gp-280	84	21	speed	speed	VERB
gp-280	84	22	up	up	ADP
gp-280	84	23	the	the	DET
gp-280	84	24	decision	decision	NOUN
gp-280	84	25	-	-	PUNCT
gp-280	84	26	making	make	VERB
gp-280	84	27	process	process	NOUN
gp-280	84	28	.	.	PUNCT
gp-280	85	1	fourth	fourth	ADJ
gp-280	85	2	,	,	PUNCT
gp-280	85	3	regulatory	regulatory	ADJ
gp-280	85	4	inconsistencies	inconsistency	NOUN
gp-280	85	5	between	between	ADP
gp-280	85	6	institutions	institution	NOUN
gp-280	85	7	create	create	VERB
gp-280	85	8	implementation	implementation	NOUN
gp-280	85	9	conflicts	conflict	NOUN
gp-280	85	10	that	that	PRON
gp-280	85	11	can	can	AUX
gp-280	85	12	not	not	PART
gp-280	85	13	be	be	AUX
gp-280	85	14	ignored	ignore	VERB
gp-280	85	15	.	.	PUNCT
gp-280	86	1	the	the	DET
gp-280	86	2	discrepancy	discrepancy	NOUN
gp-280	86	3	in	in	ADP
gp-280	86	4	pmk	pmk	PROPN
gp-280	86	5	no	no	INTJ
gp-280	86	6	.	.	PROPN
gp-280	86	7	150/2023	150/2023	NUM
gp-280	86	8	and	and	CCONJ
gp-280	86	9	the	the	DET
gp-280	86	10	minister	minister	NOUN
gp-280	86	11	of	of	ADP
gp-280	86	12	public	public	ADJ
gp-280	86	13	works	work	NOUN
gp-280	86	14	and	and	CCONJ
gp-280	86	15	public	public	ADJ
gp-280	86	16	works	work	NOUN
gp-280	86	17	regulation	regulation	NOUN
gp-280	86	18	no	no	INTJ
gp-280	86	19	.	.	PUNCT
gp-280	87	1	28/2018	28/2018	NUM
gp-280	87	2	causes	cause	VERB
gp-280	87	3	the	the	DET
gp-280	87	4	value	value	NOUN
gp-280	87	5	of	of	ADP
gp-280	87	6	the	the	DET
gp-280	87	7	document	document	NOUN
gp-280	87	8	to	to	PART
gp-280	87	9	remain	remain	VERB
gp-280	87	10	recorded	record	VERB
gp-280	87	11	as	as	ADV
gp-280	87	12	much	much	ADV
gp-280	87	13	as	as	ADP
gp-280	87	14	the	the	DET
gp-280	87	15	initial	initial	ADJ
gp-280	87	16	acquisition	acquisition	NOUN
gp-280	87	17	cost	cost	NOUN
gp-280	87	18	without	without	ADP
gp-280	87	19	amortization	amortization	NOUN
gp-280	87	20	.	.	PUNCT
gp-280	88	1	this	this	PRON
gp-280	88	2	is	be	AUX
gp-280	88	3	contrary	contrary	ADJ
gp-280	88	4	to	to	ADP
gp-280	88	5	psak	psak	PROPN
gp-280	88	6	16	16	NUM
gp-280	88	7	and	and	CCONJ
gp-280	88	8	atb	atb	NOUN
gp-280	88	9	's	's	PART
gp-280	88	10	accounting	accounting	NOUN
gp-280	88	11	practices	practice	NOUN
gp-280	88	12	in	in	ADP
gp-280	88	13	the	the	DET
gp-280	88	14	uk	uk	PROPN
gp-280	88	15	public	public	ADJ
gp-280	88	16	sector	sector	NOUN
gp-280	88	17	(	(	PUNCT
gp-280	88	18	ipsas	ipsas	PROPN
gp-280	88	19	31	31	NUM
gp-280	88	20	)	)	PUNCT
gp-280	88	21	which	which	PRON
gp-280	88	22	require	require	VERB
gp-280	88	23	amortization	amortization	NOUN
gp-280	88	24	according	accord	VERB
gp-280	88	25	to	to	ADP
gp-280	88	26	the	the	DET
gp-280	88	27	useful	useful	ADJ
gp-280	88	28	life	life	NOUN
gp-280	88	29	(	(	PUNCT
gp-280	88	30	ifac	ifac	NOUN
gp-280	88	31	,	,	PUNCT
gp-280	88	32	2022	2022	NUM
gp-280	88	33	)	)	PUNCT
gp-280	88	34	.	.	PUNCT
gp-280	89	1	this	this	DET
gp-280	89	2	inconsistency	inconsistency	NOUN
gp-280	89	3	reduces	reduce	VERB
gp-280	89	4	the	the	DET
gp-280	89	5	reliability	reliability	NOUN
gp-280	89	6	of	of	ADP
gp-280	89	7	financial	financial	ADJ
gp-280	89	8	statements	statement	NOUN
gp-280	89	9	while	while	SCONJ
gp-280	89	10	affirming	affirm	VERB
gp-280	89	11	institutional	institutional	ADJ
gp-280	89	12	complexity	complexity	NOUN
gp-280	89	13	(	(	PUNCT
gp-280	89	14	greenwood	greenwood	PROPN
gp-280	89	15	et	et	PROPN
gp-280	89	16	al	al	PROPN
gp-280	89	17	.	.	PROPN
gp-280	89	18	,	,	PUNCT
gp-280	89	19	2011	2011	NUM
gp-280	89	20	)	)	PUNCT
gp-280	89	21	as	as	ADP
gp-280	89	22	the	the	DET
gp-280	89	23	root	root	NOUN
gp-280	89	24	of	of	ADP
gp-280	89	25	the	the	DET
gp-280	89	26	problem	problem	NOUN
gp-280	89	27	.	.	PUNCT
gp-280	90	1	in	in	ADP
gp-280	90	2	this	this	DET
gp-280	90	3	context	context	NOUN
gp-280	90	4	,	,	PUNCT
gp-280	90	5	it	it	PRON
gp-280	90	6	is	be	AUX
gp-280	90	7	important	important	ADJ
gp-280	90	8	to	to	PART
gp-280	90	9	synchronize	synchronize	VERB
gp-280	90	10	between	between	ADP
gp-280	90	11	existing	exist	VERB
gp-280	90	12	regulations	regulation	NOUN
gp-280	90	13	so	so	SCONJ
gp-280	90	14	that	that	SCONJ
gp-280	90	15	there	there	PRON
gp-280	90	16	is	be	VERB
gp-280	90	17	no	no	DET
gp-280	90	18	confusion	confusion	NOUN
gp-280	90	19	in	in	ADP
gp-280	90	20	the	the	DET
gp-280	90	21	field	field	NOUN
gp-280	90	22	.	.	PUNCT
gp-280	91	1	in	in	ADP
gp-280	91	2	addition	addition	NOUN
gp-280	91	3	,	,	PUNCT
gp-280	91	4	there	there	PRON
gp-280	91	5	needs	need	VERB
gp-280	91	6	to	to	PART
gp-280	91	7	be	be	AUX
gp-280	91	8	a	a	DET
gp-280	91	9	communication	communication	NOUN
gp-280	91	10	forum	forum	NOUN
gp-280	91	11	between	between	ADP
gp-280	91	12	institutions	institution	NOUN
gp-280	91	13	to	to	PART
gp-280	91	14	discuss	discuss	VERB
gp-280	91	15	and	and	CCONJ
gp-280	91	16	resolve	resolve	VERB
gp-280	91	17	differences	difference	NOUN
gp-280	91	18	in	in	ADP
gp-280	91	19	regulatory	regulatory	ADJ
gp-280	91	20	interpretations	interpretation	NOUN
gp-280	91	21	that	that	PRON
gp-280	91	22	can	can	AUX
gp-280	91	23	hinder	hinder	VERB
gp-280	91	24	effective	effective	ADJ
gp-280	91	25	implementation	implementation	NOUN
gp-280	91	26	.	.	PUNCT
gp-280	92	1	these	these	DET
gp-280	92	2	barriers	barrier	NOUN
gp-280	92	3	are	be	AUX
gp-280	92	4	interconnected	interconnect	VERB
gp-280	92	5	,	,	PUNCT
gp-280	92	6	where	where	SCONJ
gp-280	92	7	limited	limited	ADJ
gp-280	92	8	hr	hr	NOUN
gp-280	92	9	capacity	capacity	NOUN
gp-280	92	10	is	be	AUX
gp-280	92	11	positively	positively	ADV
gp-280	92	12	correlated	correlate	VERB
gp-280	92	13	with	with	ADP
gp-280	92	14	documentation	documentation	NOUN
gp-280	92	15	irregularities	irregularity	NOUN
gp-280	92	16	,	,	PUNCT
gp-280	92	17	bureaucratic	bureaucratic	ADJ
gp-280	92	18	complexity	complexity	NOUN
gp-280	92	19	significantly	significantly	ADV
gp-280	92	20	prolongs	prolong	VERB
gp-280	92	21	regulatory	regulatory	ADJ
gp-280	92	22	inconsistencies	inconsistency	NOUN
gp-280	92	23	,	,	PUNCT
gp-280	92	24	thus	thus	ADV
gp-280	92	25	forming	form	VERB
gp-280	92	26	a	a	DET
gp-280	92	27	systemic	systemic	ADJ
gp-280	92	28	cycle	cycle	NOUN
gp-280	92	29	of	of	ADP
gp-280	92	30	inefficiency	inefficiency	NOUN
gp-280	92	31	.	.	PUNCT
gp-280	93	1	therefore	therefore	ADV
gp-280	93	2	,	,	PUNCT
gp-280	93	3	to	to	PART
gp-280	93	4	comprehensively	comprehensively	ADV
gp-280	93	5	american	american	PROPN
gp-280	93	6	journal	journal	PROPN
gp-280	93	7	of	of	ADP
gp-280	93	8	economic	economic	ADJ
gp-280	93	9	and	and	CCONJ
gp-280	93	10	management	management	NOUN
gp-280	93	11	business	business	NOUN
gp-280	93	12	vol	vol	NOUN
gp-280	93	13	.	.	PROPN
gp-280	94	1	4	4	NUM
gp-280	94	2	no	no	NOUN
gp-280	94	3	.	.	NOUN
gp-280	95	1	7	7	NUM
gp-280	95	2	july	july	NOUN
gp-280	95	3	2025	2025	NUM
gp-280	95	4	990	990	NUM
gp-280	95	5	address	address	NOUN
gp-280	95	6	this	this	DET
gp-280	95	7	issue	issue	NOUN
gp-280	95	8	,	,	PUNCT
gp-280	95	9	an	an	DET
gp-280	95	10	integrated	integrated	ADJ
gp-280	95	11	and	and	CCONJ
gp-280	95	12	collaborative	collaborative	ADJ
gp-280	95	13	approach	approach	NOUN
gp-280	95	14	among	among	ADP
gp-280	95	15	all	all	DET
gp-280	95	16	stakeholders	stakeholder	NOUN
gp-280	95	17	is	be	AUX
gp-280	95	18	needed	need	VERB
gp-280	95	19	.	.	PUNCT
gp-280	96	1	this	this	PRON
gp-280	96	2	includes	include	VERB
gp-280	96	3	improving	improve	VERB
gp-280	96	4	human	human	ADJ
gp-280	96	5	resource	resource	NOUN
gp-280	96	6	competence	competence	NOUN
gp-280	96	7	,	,	PUNCT
gp-280	96	8	improving	improve	VERB
gp-280	96	9	the	the	DET
gp-280	96	10	documentation	documentation	NOUN
gp-280	96	11	system	system	NOUN
gp-280	96	12	,	,	PUNCT
gp-280	96	13	simplifying	simplify	VERB
gp-280	96	14	bureaucracy	bureaucracy	NOUN
gp-280	96	15	,	,	PUNCT
gp-280	96	16	and	and	CCONJ
gp-280	96	17	harmonizing	harmonize	VERB
gp-280	96	18	regulations	regulation	NOUN
gp-280	96	19	between	between	ADP
gp-280	96	20	institutions	institution	NOUN
gp-280	96	21	.	.	PUNCT
gp-280	97	1	conclusion	conclusion	VERB
gp-280	97	2	the	the	DET
gp-280	97	3	implementation	implementation	NOUN
gp-280	97	4	of	of	ADP
gp-280	97	5	the	the	DET
gp-280	97	6	elimination	elimination	NOUN
gp-280	97	7	of	of	ADP
gp-280	97	8	intangible	intangible	ADJ
gp-280	97	9	assets	asset	NOUN
gp-280	97	10	in	in	ADP
gp-280	97	11	the	the	DET
gp-280	97	12	national	national	ADJ
gp-280	97	13	road	road	PROPN
gp-280	97	14	planning	planning	NOUN
gp-280	97	15	and	and	CCONJ
gp-280	97	16	supervision	supervision	NOUN
gp-280	97	17	work	work	NOUN
gp-280	97	18	unit	unit	NOUN
gp-280	97	19	of	of	ADP
gp-280	97	20	south	south	PROPN
gp-280	97	21	sulawesi	sulawesi	PROPN
gp-280	97	22	province	province	PROPN
gp-280	97	23	has	have	AUX
gp-280	97	24	procedurally	procedurally	ADV
gp-280	97	25	fulfilled	fulfil	VERB
gp-280	97	26	nine	nine	NUM
gp-280	97	27	stages	stage	NOUN
gp-280	97	28	of	of	ADP
gp-280	97	29	regulation	regulation	NOUN
gp-280	97	30	,	,	PUNCT
gp-280	97	31	but	but	CCONJ
gp-280	97	32	substantially	substantially	ADV
gp-280	97	33	faces	face	VERB
gp-280	97	34	four	four	NUM
gp-280	97	35	crucial	crucial	ADJ
gp-280	97	36	obstacles	obstacle	NOUN
gp-280	97	37	:	:	PUNCT
gp-280	97	38	(	(	PUNCT
gp-280	97	39	1	1	X
gp-280	97	40	)	)	PUNCT
gp-280	97	41	limited	limited	ADJ
gp-280	97	42	competence	competence	NOUN
gp-280	97	43	of	of	ADP
gp-280	97	44	human	human	ADJ
gp-280	97	45	resources	resource	NOUN
gp-280	97	46	in	in	ADP
gp-280	97	47	the	the	DET
gp-280	97	48	assessment	assessment	NOUN
gp-280	97	49	of	of	ADP
gp-280	97	50	intangible	intangible	ADJ
gp-280	97	51	assets	asset	NOUN
gp-280	97	52	,	,	PUNCT
gp-280	97	53	(	(	PUNCT
gp-280	97	54	2	2	X
gp-280	97	55	)	)	PUNCT
gp-280	97	56	documentation	documentation	NOUN
gp-280	97	57	management	management	NOUN
gp-280	97	58	that	that	PRON
gp-280	97	59	has	have	AUX
gp-280	97	60	not	not	PART
gp-280	97	61	been	be	AUX
gp-280	97	62	managed	manage	VERB
gp-280	97	63	optimally	optimally	ADV
gp-280	97	64	,	,	PUNCT
gp-280	97	65	(	(	PUNCT
gp-280	97	66	3	3	X
gp-280	97	67	)	)	PUNCT
gp-280	97	68	multi	multi	ADJ
gp-280	97	69	-	-	ADJ
gp-280	97	70	level	level	ADJ
gp-280	97	71	bureaucratic	bureaucratic	ADJ
gp-280	97	72	inefficiencies	inefficiency	NOUN
gp-280	97	73	,	,	PUNCT
gp-280	97	74	and	and	CCONJ
gp-280	97	75	(	(	PUNCT
gp-280	97	76	4	4	X
gp-280	97	77	)	)	PUNCT
gp-280	97	78	inconsistency	inconsistency	NOUN
gp-280	97	79	in	in	ADP
gp-280	97	80	regulatory	regulatory	ADJ
gp-280	97	81	implementation	implementation	NOUN
gp-280	97	82	.	.	PUNCT
gp-280	98	1	the	the	DET
gp-280	98	2	successful	successful	ADJ
gp-280	98	3	elimination	elimination	NOUN
gp-280	98	4	of	of	ADP
gp-280	98	5	technical	technical	ADJ
gp-280	98	6	documents	document	NOUN
gp-280	98	7	(	(	PUNCT
gp-280	98	8	fs	fs	PROPN
gp-280	98	9	,	,	PUNCT
gp-280	98	10	ded	ded	ADJ
gp-280	98	11	,	,	PUNCT
gp-280	98	12	environmental	environmental	ADJ
gp-280	98	13	documents	document	NOUN
gp-280	98	14	)	)	PUNCT
gp-280	98	15	worth	worth	ADJ
gp-280	98	16	idr	idr	PROPN
gp-280	98	17	1.095	1.095	NUM
gp-280	98	18	billion	billion	NUM
gp-280	98	19	demonstrates	demonstrate	VERB
gp-280	98	20	that	that	SCONJ
gp-280	98	21	the	the	DET
gp-280	98	22	elimination	elimination	NOUN
gp-280	98	23	of	of	ADP
gp-280	98	24	non	non	ADJ
gp-280	98	25	-	-	ADJ
gp-280	98	26	productive	productive	ADJ
gp-280	98	27	assets	asset	NOUN
gp-280	98	28	increases	increase	VERB
gp-280	98	29	administrative	administrative	ADJ
gp-280	98	30	efficiency	efficiency	NOUN
gp-280	98	31	by	by	ADP
gp-280	98	32	31.81	31.81	NUM
gp-280	98	33	%	%	NOUN
gp-280	98	34	and	and	CCONJ
gp-280	98	35	improves	improve	VERB
gp-280	98	36	the	the	DET
gp-280	98	37	accuracy	accuracy	NOUN
gp-280	98	38	of	of	ADP
gp-280	98	39	financial	financial	ADJ
gp-280	98	40	statements	statement	NOUN
gp-280	98	41	.	.	PUNCT
gp-280	99	1	these	these	DET
gp-280	99	2	findings	finding	NOUN
gp-280	99	3	strengthen	strengthen	VERB
gp-280	99	4	the	the	DET
gp-280	99	5	theory	theory	NOUN
gp-280	99	6	of	of	ADP
gp-280	99	7	institutional	institutional	ADJ
gp-280	99	8	complexity	complexity	NOUN
gp-280	99	9	(	(	PUNCT
gp-280	99	10	greenwood	greenwood	PROPN
gp-280	99	11	et	et	PROPN
gp-280	99	12	al	al	PROPN
gp-280	99	13	.	.	PROPN
gp-280	99	14	,	,	PUNCT
gp-280	99	15	2011	2011	NUM
gp-280	99	16	)	)	PUNCT
gp-280	99	17	by	by	ADP
gp-280	99	18	proposing	propose	VERB
gp-280	99	19	a	a	DET
gp-280	99	20	single	single	ADJ
gp-280	99	21	policy	policy	NOUN
gp-280	99	22	framework	framework	NOUN
gp-280	99	23	as	as	ADP
gp-280	99	24	a	a	DET
gp-280	99	25	mechanism	mechanism	NOUN
gp-280	99	26	for	for	ADP
gp-280	99	27	resolving	resolve	VERB
gp-280	99	28	regulatory	regulatory	ADJ
gp-280	99	29	conflicts	conflict	NOUN
gp-280	99	30	in	in	ADP
gp-280	99	31	developing	develop	VERB
gp-280	99	32	country	country	NOUN
gp-280	99	33	bureaucracies	bureaucracy	NOUN
gp-280	99	34	.	.	PUNCT
gp-280	100	1	k	k	ADJ
gp-280	100	2	-	-	ADJ
gp-280	100	3	cloud	cloud	ADJ
gp-280	100	4	system	system	NOUN
gp-280	100	5	korea	korea	PROPN
gp-280	100	6	’s	’s	PART
gp-280	100	7	inspired	inspire	VERB
gp-280	100	8	integrated	integrate	VERB
gp-280	100	9	archive	archive	NOUN
gp-280	100	10	digitization	digitization	NOUN
gp-280	100	11	recommendations	recommendation	NOUN
gp-280	100	12	(	(	PUNCT
gp-280	100	13	2023	2023	NUM
gp-280	100	14	)	)	PUNCT
gp-280	100	15	have	have	VERB
gp-280	100	16	the	the	DET
gp-280	100	17	potential	potential	NOUN
gp-280	100	18	to	to	PART
gp-280	100	19	reduce	reduce	VERB
gp-280	100	20	processing	processing	NOUN
gp-280	100	21	time	time	NOUN
gp-280	100	22	by	by	ADP
gp-280	100	23	up	up	ADP
gp-280	100	24	to	to	PART
gp-280	100	25	70	70	NUM
gp-280	100	26	%	%	NOUN
gp-280	100	27	,	,	PUNCT
gp-280	100	28	although	although	SCONJ
gp-280	100	29	this	this	PRON
gp-280	100	30	requires	require	VERB
gp-280	100	31	an	an	DET
gp-280	100	32	in	in	ADP
gp-280	100	33	-	-	PUNCT
gp-280	100	34	depth	depth	NOUN
gp-280	100	35	feasibility	feasibility	NOUN
gp-280	100	36	study	study	NOUN
gp-280	100	37	.	.	PUNCT
gp-280	101	1	the	the	DET
gp-280	101	2	implementation	implementation	NOUN
gp-280	101	3	of	of	ADP
gp-280	101	4	this	this	DET
gp-280	101	5	solution	solution	NOUN
gp-280	101	6	is	be	AUX
gp-280	101	7	believed	believe	VERB
gp-280	101	8	to	to	PART
gp-280	101	9	encourage	encourage	VERB
gp-280	101	10	the	the	DET
gp-280	101	11	holistic	holistic	ADJ
gp-280	101	12	optimization	optimization	NOUN
gp-280	101	13	of	of	ADP
gp-280	101	14	bmn	bmn	PROPN
gp-280	101	15	management	management	NOUN
gp-280	101	16	.	.	PUNCT
gp-280	102	1	references	reference	NOUN
gp-280	102	2	anugraini	anugraini	PROPN
gp-280	102	3	,	,	PUNCT
gp-280	102	4	d.	d.	PROPN
gp-280	102	5	,	,	PUNCT
gp-280	102	6	&	&	CCONJ
gp-280	102	7	puryandani	puryandani	PROPN
gp-280	102	8	,	,	PUNCT
gp-280	102	9	r.	r.	PROPN
gp-280	102	10	(	(	PUNCT
gp-280	102	11	2021	2021	NUM
gp-280	102	12	)	)	PUNCT
gp-280	102	13	.	.	PUNCT
gp-280	103	1	the	the	DET
gp-280	103	2	quality	quality	NOUN
gp-280	103	3	of	of	ADP
gp-280	103	4	bmn	bmn	NOUN
gp-280	103	5	manager	manager	NOUN
gp-280	103	6	training	training	NOUN
gp-280	103	7	in	in	ADP
gp-280	103	8	blora	blora	PROPN
gp-280	103	9	.	.	PUNCT
gp-280	104	1	journal	journal	PROPN
gp-280	104	2	of	of	ADP
gp-280	104	3	state	state	NOUN
gp-280	104	4	property	property	NOUN
gp-280	104	5	management	management	NOUN
gp-280	104	6	,	,	PUNCT
gp-280	104	7	8	8	NUM
gp-280	104	8	(	(	PUNCT
gp-280	104	9	2	2	NUM
gp-280	104	10	)	)	PUNCT
gp-280	104	11	,	,	PUNCT
gp-280	104	12	101–112	101–112	NUM
gp-280	104	13	.	.	PUNCT
gp-280	105	1	biondi	biondi	PROPN
gp-280	105	2	,	,	PUNCT
gp-280	105	3	l.	l.	PROPN
gp-280	105	4	,	,	PUNCT
gp-280	105	5	&	&	CCONJ
gp-280	105	6	lapsley	lapsley	PROPN
gp-280	105	7	,	,	PUNCT
gp-280	105	8	i.	i.	NOUN
gp-280	105	9	(	(	PUNCT
gp-280	105	10	2021	2021	NUM
gp-280	105	11	)	)	PUNCT
gp-280	105	12	.	.	PUNCT
gp-280	106	1	accounting	account	VERB
gp-280	106	2	for	for	ADP
gp-280	106	3	public	public	ADJ
gp-280	106	4	infrastructure	infrastructure	NOUN
gp-280	106	5	:	:	PUNCT
gp-280	106	6	harmonising	harmonise	VERB
gp-280	106	7	national	national	ADJ
gp-280	106	8	statistics	statistic	NOUN
gp-280	106	9	and	and	CCONJ
gp-280	106	10	general	general	ADJ
gp-280	106	11	purpose	purpose	NOUN
gp-280	106	12	financial	financial	ADJ
gp-280	106	13	reporting	reporting	NOUN
gp-280	106	14	.	.	PUNCT
gp-280	107	1	financial	financial	ADJ
gp-280	107	2	accountability	accountability	NOUN
gp-280	107	3	&	&	CCONJ
gp-280	107	4	management	management	NOUN
gp-280	107	5	,	,	PUNCT
gp-280	107	6	37(3	37(3	NUM
gp-280	107	7	)	)	PUNCT
gp-280	107	8	,	,	PUNCT
gp-280	107	9	362–381	362–381	NUM
gp-280	107	10	.	.	PUNCT
gp-280	107	11	https://doi.org/10.1111/faam.12282	https://doi.org/10.1111/faam.12282	NOUN
gp-280	107	12	biondi	biondi	PROPN
gp-280	107	13	,	,	PUNCT
gp-280	107	14	y.	y.	PROPN
gp-280	107	15	,	,	PUNCT
gp-280	107	16	&	&	CCONJ
gp-280	107	17	lapsley	lapsley	PROPN
gp-280	107	18	,	,	PUNCT
gp-280	107	19	i.	i.	NOUN
gp-280	107	20	(	(	PUNCT
gp-280	107	21	2021	2021	NUM
gp-280	107	22	)	)	PUNCT
gp-280	107	23	.	.	PUNCT
gp-280	108	1	accounting	accounting	NOUN
gp-280	108	2	,	,	PUNCT
gp-280	108	3	accountability	accountability	NOUN
gp-280	108	4	and	and	CCONJ
gp-280	108	5	the	the	DET
gp-280	108	6	public	public	ADJ
gp-280	108	7	sector	sector	NOUN
gp-280	108	8	:	:	PUNCT
gp-280	108	9	insights	insight	NOUN
gp-280	108	10	and	and	CCONJ
gp-280	108	11	future	future	ADJ
gp-280	108	12	directions	direction	NOUN
gp-280	108	13	.	.	PUNCT
gp-280	109	1	financial	financial	ADJ
gp-280	109	2	accountability	accountability	NOUN
gp-280	109	3	&	&	CCONJ
gp-280	109	4	management	management	NOUN
gp-280	109	5	,	,	PUNCT
gp-280	109	6	37(3	37(3	NUM
gp-280	109	7	)	)	PUNCT
gp-280	109	8	,	,	PUNCT
gp-280	109	9	285–300	285–300	NUM
gp-280	109	10	.	.	PUNCT
gp-280	110	1	https://doi.org/10.1111/faam.12291	https://doi.org/10.1111/faam.12291	ADJ
gp-280	110	2	brusca	brusca	NOUN
gp-280	110	3	,	,	PUNCT
gp-280	110	4	i.	i.	NOUN
gp-280	110	5	,	,	PUNCT
gp-280	110	6	caperchione	caperchione	NOUN
gp-280	110	7	,	,	PUNCT
gp-280	110	8	e.	e.	PROPN
gp-280	110	9	,	,	PUNCT
gp-280	110	10	cohen	cohen	PROPN
gp-280	110	11	,	,	PUNCT
gp-280	110	12	s.	s.	PROPN
gp-280	110	13	,	,	PUNCT
gp-280	110	14	&	&	CCONJ
gp-280	110	15	manes	mane	NOUN
gp-280	110	16	-	-	PUNCT
gp-280	110	17	rossi	rossi	PROPN
gp-280	110	18	,	,	PUNCT
gp-280	110	19	f.	f.	PROPN
gp-280	110	20	(	(	PUNCT
gp-280	110	21	2016	2016	NUM
gp-280	110	22	)	)	PUNCT
gp-280	110	23	.	.	PUNCT
gp-280	111	1	public	public	ADJ
gp-280	111	2	sector	sector	NOUN
gp-280	111	3	accounting	accounting	NOUN
gp-280	111	4	and	and	CCONJ
gp-280	111	5	auditing	auditing	NOUN
gp-280	111	6	in	in	ADP
gp-280	111	7	europe	europe	PROPN
gp-280	111	8	:	:	PUNCT
gp-280	111	9	the	the	DET
gp-280	111	10	challenge	challenge	NOUN
gp-280	111	11	of	of	ADP
gp-280	111	12	harmonization	harmonization	NOUN
gp-280	111	13	.	.	PUNCT
gp-280	112	1	palgrave	palgrave	PROPN
gp-280	112	2	macmillan	macmillan	PROPN
gp-280	112	3	.	.	PUNCT
gp-280	113	1	https://doi.org/10.1057/978-1-137-58286-6	https://doi.org/10.1057/978-1-137-58286-6	PROPN
gp-280	113	2	christensen	christensen	PROPN
gp-280	113	3	,	,	PUNCT
gp-280	113	4	t.	t.	PROPN
gp-280	113	5	,	,	PUNCT
gp-280	113	6	&	&	CCONJ
gp-280	113	7	lægreid	lægreid	PROPN
gp-280	113	8	,	,	PUNCT
gp-280	113	9	p.	p.	NOUN
gp-280	113	10	(	(	PUNCT
gp-280	113	11	2007	2007	NUM
gp-280	113	12	)	)	PUNCT
gp-280	113	13	.	.	PUNCT
gp-280	114	1	the	the	DET
gp-280	114	2	whole	whole	ADJ
gp-280	114	3	-	-	PUNCT
gp-280	114	4	of	of	ADP
gp-280	114	5	-	-	PUNCT
gp-280	114	6	government	government	NOUN
gp-280	114	7	approach	approach	NOUN
gp-280	114	8	to	to	ADP
gp-280	114	9	public	public	ADJ
gp-280	114	10	sector	sector	NOUN
gp-280	114	11	reform	reform	NOUN
gp-280	114	12	.	.	PUNCT
gp-280	115	1	public	public	ADJ
gp-280	115	2	administration	administration	PROPN
gp-280	115	3	review	review	PROPN
gp-280	115	4	,	,	PUNCT
gp-280	115	5	67(6	67(6	NUM
gp-280	115	6	)	)	PUNCT
gp-280	115	7	,	,	PUNCT
gp-280	115	8	1059–1066	1059–1066	NUM
gp-280	115	9	.	.	PUNCT
gp-280	116	1	https://doi.org/10.1111/j.1540-6210.2007.00797.x	https://doi.org/10.1111/j.1540-6210.2007.00797.x	PROPN
gp-280	116	2	financial	financial	ADJ
gp-280	116	3	audit	audit	NOUN
gp-280	116	4	agency	agency	NOUN
gp-280	116	5	.	.	PUNCT
gp-280	117	1	(	(	PUNCT
gp-280	117	2	2019	2019	NUM
gp-280	117	3	)	)	PUNCT
gp-280	117	4	.	.	PUNCT
gp-280	118	1	report	report	NOUN
gp-280	118	2	on	on	ADP
gp-280	118	3	the	the	DET
gp-280	118	4	results	result	NOUN
gp-280	118	5	of	of	ADP
gp-280	118	6	the	the	DET
gp-280	118	7	audit	audit	NOUN
gp-280	118	8	of	of	ADP
gp-280	118	9	the	the	DET
gp-280	118	10	internal	internal	ADJ
gp-280	118	11	control	control	NOUN
gp-280	118	12	system	system	NOUN
gp-280	118	13	of	of	ADP
gp-280	118	14	bmn	bmn	PROPN
gp-280	118	15	satker	satker	ADJ
gp-280	118	16	p2jn	p2jn	PUNCT
gp-280	118	17	south	south	ADJ
gp-280	118	18	sulawesi	sulawesi	NOUN
gp-280	118	19	(	(	PUNCT
gp-280	118	20	lhp	lhp	PROPN
gp-280	118	21	no	no	INTJ
gp-280	118	22	.	.	PUNCT
gp-280	119	1	12.b	12.b	NUM
gp-280	119	2	/	/	SYM
gp-280	119	3	lhp	lhp	PROPN
gp-280	119	4	/	/	SYM
gp-280	119	5	xvii/05/2019	xvii/05/2019	PROPN
gp-280	119	6	)	)	PUNCT
gp-280	119	7	.	.	PUNCT
gp-280	120	1	firmansyah	firmansyah	PROPN
gp-280	120	2	,	,	PUNCT
gp-280	120	3	b.	b.	PROPN
gp-280	120	4	(	(	PUNCT
gp-280	120	5	2024	2024	NUM
gp-280	120	6	)	)	PUNCT
gp-280	120	7	.	.	PUNCT
gp-280	121	1	analysis	analysis	NOUN
gp-280	121	2	of	of	ADP
gp-280	121	3	human	human	ADJ
gp-280	121	4	resource	resource	NOUN
gp-280	121	5	performance	performance	NOUN
gp-280	121	6	in	in	ADP
gp-280	121	7	the	the	DET
gp-280	121	8	management	management	NOUN
gp-280	121	9	of	of	ADP
gp-280	121	10	intangible	intangible	ADJ
gp-280	121	11	assets	asset	NOUN
gp-280	121	12	.	.	PUNCT
gp-280	122	1	journal	journal	NOUN
gp-280	122	2	of	of	ADP
gp-280	122	3	public	public	ADJ
gp-280	122	4	administration	administration	NOUN
gp-280	122	5	,	,	PUNCT
gp-280	122	6	15	15	NUM
gp-280	122	7	(	(	PUNCT
gp-280	122	8	1	1	NUM
gp-280	122	9	)	)	PUNCT
gp-280	122	10	,	,	PUNCT
gp-280	122	11	23–35	23–35	NUM
gp-280	122	12	.	.	PUNCT
gp-280	123	1	greenwood	greenwood	PROPN
gp-280	123	2	,	,	PUNCT
gp-280	123	3	r.	r.	PROPN
gp-280	123	4	,	,	PUNCT
gp-280	123	5	raynard	raynard	NOUN
gp-280	123	6	,	,	PUNCT
gp-280	123	7	m.	m.	NOUN
gp-280	123	8	,	,	PUNCT
gp-280	123	9	kodeih	kodeih	PROPN
gp-280	123	10	,	,	PUNCT
gp-280	123	11	f.	f.	PROPN
gp-280	123	12	,	,	PUNCT
gp-280	123	13	micelotta	micelotta	PROPN
gp-280	123	14	,	,	PUNCT
gp-280	123	15	e.	e.	PROPN
gp-280	123	16	r.	r.	PROPN
gp-280	123	17	,	,	PUNCT
gp-280	123	18	&	&	CCONJ
gp-280	123	19	lounsbury	lounsbury	PROPN
gp-280	123	20	,	,	PUNCT
gp-280	123	21	m.	m.	NOUN
gp-280	123	22	(	(	PUNCT
gp-280	123	23	2011	2011	NUM
gp-280	123	24	)	)	PUNCT
gp-280	123	25	.	.	PUNCT
gp-280	124	1	institutional	institutional	ADJ
gp-280	124	2	complexity	complexity	NOUN
gp-280	124	3	and	and	CCONJ
gp-280	124	4	organizational	organizational	ADJ
gp-280	124	5	responses	response	NOUN
gp-280	124	6	.	.	PUNCT
gp-280	125	1	academy	academy	NOUN
gp-280	125	2	of	of	ADP
gp-280	125	3	management	management	NOUN
gp-280	125	4	annals	annal	NOUN
gp-280	125	5	,	,	PUNCT
gp-280	125	6	5(1	5(1	NUM
gp-280	125	7	)	)	PUNCT
gp-280	125	8	,	,	PUNCT
gp-280	125	9	317–371	317–371	NUM
gp-280	125	10	.	.	PUNCT
gp-280	126	1	https://doi.org/10.1080/19416520.2011.590299	https://doi.org/10.1080/19416520.2011.590299	PROPN
gp-280	126	2	international	international	PROPN
gp-280	126	3	federation	federation	PROPN
gp-280	126	4	of	of	ADP
gp-280	126	5	accountants	accountant	NOUN
gp-280	126	6	.	.	PUNCT
gp-280	127	1	(	(	PUNCT
gp-280	127	2	2022	2022	NUM
gp-280	127	3	)	)	PUNCT
gp-280	127	4	.	.	PUNCT
gp-280	128	1	handbook	handbook	NOUN
gp-280	128	2	of	of	ADP
gp-280	128	3	international	international	ADJ
gp-280	128	4	public	public	ADJ
gp-280	128	5	sector	sector	NOUN
gp-280	128	6	accounting	accounting	NOUN
gp-280	128	7	pronouncements	pronouncement	NOUN
gp-280	128	8	.	.	PUNCT
gp-280	129	1	https://www.ifac.org	https://www.ifac.org	PROPN
gp-280	129	2	lev	lev	PROPN
gp-280	129	3	,	,	PUNCT
gp-280	129	4	b.	b.	PROPN
gp-280	129	5	(	(	PUNCT
gp-280	129	6	2001	2001	NUM
gp-280	129	7	)	)	PUNCT
gp-280	129	8	.	.	PUNCT
gp-280	130	1	intangibles	intangible	NOUN
gp-280	130	2	:	:	PUNCT
gp-280	130	3	management	management	NOUN
gp-280	130	4	,	,	PUNCT
gp-280	130	5	measurement	measurement	NOUN
gp-280	130	6	,	,	PUNCT
gp-280	130	7	and	and	CCONJ
gp-280	130	8	reporting	reporting	NOUN
gp-280	130	9	.	.	PUNCT
gp-280	131	1	brookings	brookings	PROPN
gp-280	131	2	institution	institution	PROPN
gp-280	131	3	muhammad	muhammad	PROPN
gp-280	131	4	yusuf	yusuf	PROPN
gp-280	131	5	,	,	PUNCT
gp-280	131	6	aini	aini	PROPN
gp-280	131	7	indrijawati	indrijawati	NOUN
gp-280	131	8	991	991	NUM
gp-280	131	9	press	press	NOUN
gp-280	131	10	.	.	PUNCT
gp-280	132	1	oecd	oecd	PROPN
gp-280	132	2	.	.	PUNCT
gp-280	133	1	(	(	PUNCT
gp-280	133	2	2021	2021	NUM
gp-280	133	3	)	)	PUNCT
gp-280	133	4	.	.	PUNCT
gp-280	134	1	oecd	oecd	PROPN
gp-280	134	2	public	public	ADJ
gp-280	134	3	governance	governance	NOUN
gp-280	134	4	review	review	NOUN
gp-280	134	5	:	:	PUNCT
gp-280	134	6	accountability	accountability	NOUN
gp-280	134	7	and	and	CCONJ
gp-280	134	8	transparency	transparency	NOUN
gp-280	134	9	for	for	ADP
gp-280	134	10	better	well	ADJ
gp-280	134	11	governance	governance	NOUN
gp-280	134	12	.	.	PUNCT
gp-280	135	1	https://doi.org/10.1787/9789264977002-en	https://doi.org/10.1787/9789264977002-en	PROPN
gp-280	135	2	ministry	ministry	PROPN
gp-280	135	3	of	of	ADP
gp-280	135	4	finance	finance	PROPN
gp-280	135	5	of	of	ADP
gp-280	135	6	the	the	DET
gp-280	135	7	republic	republic	NOUN
gp-280	135	8	of	of	ADP
gp-280	135	9	indonesia	indonesia	PROPN
gp-280	135	10	.	.	PUNCT
gp-280	136	1	(	(	PUNCT
gp-280	136	2	2016	2016	NUM
gp-280	136	3	)	)	PUNCT
gp-280	136	4	.	.	PUNCT
gp-280	137	1	regulation	regulation	NOUN
gp-280	137	2	of	of	ADP
gp-280	137	3	the	the	DET
gp-280	137	4	minister	minister	NOUN
gp-280	137	5	of	of	ADP
gp-280	137	6	finance	finance	NOUN
gp-280	137	7	number	number	NOUN
gp-280	137	8	83	83	NUM
gp-280	137	9	/	/	SYM
gp-280	137	10	pmk.06/2016	pmk.06/2016	PROPN
gp-280	137	11	concerning	concern	VERB
gp-280	137	12	procedures	procedure	NOUN
gp-280	137	13	for	for	ADP
gp-280	137	14	the	the	DET
gp-280	137	15	implementation	implementation	NOUN
gp-280	137	16	of	of	ADP
gp-280	137	17	the	the	DET
gp-280	137	18	destruction	destruction	NOUN
gp-280	137	19	and	and	CCONJ
gp-280	137	20	disposal	disposal	NOUN
gp-280	137	21	of	of	ADP
gp-280	137	22	state	state	NOUN
gp-280	137	23	property	property	NOUN
gp-280	137	24	.	.	PUNCT
gp-280	138	1	https://peraturan.bpk.go.id/details/162049	https://peraturan.bpk.go.id/details/162049	PROPN
gp-280	138	2	ministry	ministry	PROPN
gp-280	138	3	of	of	ADP
gp-280	138	4	public	public	ADJ
gp-280	138	5	works	work	NOUN
gp-280	138	6	and	and	CCONJ
gp-280	138	7	public	public	ADJ
gp-280	138	8	housing	housing	NOUN
gp-280	138	9	of	of	ADP
gp-280	138	10	the	the	DET
gp-280	138	11	republic	republic	NOUN
gp-280	138	12	of	of	ADP
gp-280	138	13	indonesia	indonesia	PROPN
gp-280	138	14	.	.	PUNCT
gp-280	139	1	(	(	PUNCT
gp-280	139	2	2018	2018	NUM
gp-280	139	3	)	)	PUNCT
gp-280	139	4	.	.	PUNCT
gp-280	140	1	regulation	regulation	NOUN
gp-280	140	2	of	of	ADP
gp-280	140	3	the	the	DET
gp-280	140	4	minister	minister	NOUN
gp-280	140	5	of	of	ADP
gp-280	140	6	public	public	ADJ
gp-280	140	7	works	work	NOUN
gp-280	140	8	and	and	CCONJ
gp-280	140	9	public	public	ADJ
gp-280	140	10	housing	housing	NOUN
gp-280	140	11	number	number	NOUN
gp-280	140	12	28	28	NUM
gp-280	140	13	/	/	SYM
gp-280	140	14	prt	prt	PROPN
gp-280	140	15	/	/	SYM
gp-280	140	16	m/2018	m/2018	PROPN
gp-280	140	17	concerning	concern	VERB
gp-280	140	18	the	the	DET
gp-280	140	19	management	management	NOUN
gp-280	140	20	of	of	ADP
gp-280	140	21	state	state	NOUN
gp-280	140	22	-	-	PUNCT
gp-280	140	23	owned	own	VERB
gp-280	140	24	property	property	NOUN
gp-280	140	25	at	at	ADP
gp-280	140	26	the	the	DET
gp-280	140	27	ministry	ministry	PROPN
gp-280	140	28	of	of	ADP
gp-280	140	29	public	public	ADJ
gp-280	140	30	works	work	NOUN
gp-280	140	31	and	and	CCONJ
gp-280	140	32	housing	housing	NOUN
gp-280	140	33	.	.	PUNCT
gp-280	141	1	https://peraturan.bpk.go.id/details/93238	https://peraturan.bpk.go.id/details/93238	PROPN
gp-280	141	2	ministry	ministry	PROPN
gp-280	141	3	of	of	ADP
gp-280	141	4	the	the	DET
gp-280	141	5	interior	interior	ADJ
gp-280	141	6	and	and	CCONJ
gp-280	141	7	safety	safety	NOUN
gp-280	141	8	,	,	PUNCT
gp-280	141	9	republic	republic	NOUN
gp-280	141	10	of	of	ADP
gp-280	141	11	korea	korea	PROPN
gp-280	141	12	.	.	PUNCT
gp-280	142	1	(	(	PUNCT
gp-280	142	2	2023	2023	NUM
gp-280	142	3	)	)	PUNCT
gp-280	142	4	.	.	PUNCT
gp-280	143	1	k	k	ADJ
gp-280	143	2	-	-	ADJ
gp-280	143	3	cloud	cloud	ADJ
gp-280	143	4	system	system	NOUN
gp-280	143	5	:	:	PUNCT
gp-280	143	6	annual	annual	ADJ
gp-280	143	7	performance	performance	NOUN
gp-280	143	8	report	report	NOUN
gp-280	143	9	.	.	PUNCT
gp-280	144	1	https://www.mois.go.kr	https://www.mois.go.kr	NUM
gp-280	144	2	miles	mile	NOUN
gp-280	144	3	,	,	PUNCT
gp-280	144	4	m.	m.	PROPN
gp-280	144	5	b.	b.	PROPN
gp-280	144	6	,	,	PUNCT
gp-280	144	7	huberman	huberman	NOUN
gp-280	144	8	,	,	PUNCT
gp-280	144	9	a.	a.	NOUN
gp-280	144	10	m.	m.	NOUN
gp-280	144	11	,	,	PUNCT
gp-280	144	12	&	&	CCONJ
gp-280	144	13	saldaña	saldaña	PROPN
gp-280	144	14	,	,	PUNCT
gp-280	144	15	j.	j.	PROPN
gp-280	144	16	(	(	PUNCT
gp-280	144	17	2014	2014	NUM
gp-280	144	18	)	)	PUNCT
gp-280	144	19	.	.	PUNCT
gp-280	145	1	qualitative	qualitative	ADJ
gp-280	145	2	data	datum	NOUN
gp-280	145	3	analysis	analysis	NOUN
gp-280	145	4	:	:	PUNCT
gp-280	145	5	a	a	DET
gp-280	145	6	methods	method	NOUN
gp-280	145	7	sourcebook	sourcebook	NOUN
gp-280	145	8	(	(	PUNCT
gp-280	145	9	3rd	3rd	ADJ
gp-280	145	10	ed	ed	NOUN
gp-280	145	11	.	.	PUNCT
gp-280	145	12	)	)	PUNCT
gp-280	145	13	.	.	PUNCT
gp-280	146	1	sage	sage	NOUN
gp-280	146	2	publications	publication	NOUN
gp-280	146	3	.	.	PUNCT
gp-280	147	1	nichita	nichita	PROPN
gp-280	147	2	,	,	PUNCT
gp-280	147	3	m.	m.	PROPN
gp-280	147	4	e.	e.	PROPN
gp-280	147	5	(	(	PUNCT
gp-280	147	6	2019	2019	NUM
gp-280	147	7	)	)	PUNCT
gp-280	147	8	.	.	PUNCT
gp-280	148	1	intangible	intangible	ADJ
gp-280	148	2	assets	asset	NOUN
gp-280	148	3	–	–	PUNCT
gp-280	148	4	insights	insight	NOUN
gp-280	148	5	from	from	ADP
gp-280	148	6	a	a	DET
gp-280	148	7	literature	literature	NOUN
gp-280	148	8	review	review	NOUN
gp-280	148	9	.	.	PUNCT
gp-280	149	1	journal	journal	PROPN
gp-280	149	2	of	of	ADP
gp-280	149	3	accounting	accounting	NOUN
gp-280	149	4	and	and	CCONJ
gp-280	149	5	management	management	NOUN
gp-280	149	6	information	information	NOUN
gp-280	149	7	systems	system	NOUN
gp-280	149	8	,	,	PUNCT
gp-280	149	9	18(2	18(2	NUM
gp-280	149	10	)	)	PUNCT
gp-280	149	11	,	,	PUNCT
gp-280	149	12	224–261	224–261	NUM
gp-280	149	13	.	.	PUNCT
gp-280	150	1	sahusilawane	sahusilawane	NOUN
gp-280	150	2	,	,	PUNCT
gp-280	150	3	a.	a.	NOUN
gp-280	150	4	(	(	PUNCT
gp-280	150	5	2020	2020	NUM
gp-280	150	6	)	)	PUNCT
gp-280	150	7	.	.	PUNCT
gp-280	151	1	management	management	NOUN
gp-280	151	2	of	of	ADP
gp-280	151	3	intangible	intangible	ADJ
gp-280	151	4	assets	asset	NOUN
gp-280	151	5	in	in	ADP
gp-280	151	6	government	government	NOUN
gp-280	151	7	agencies	agency	NOUN
gp-280	151	8	:	:	PUNCT
gp-280	151	9	challenges	challenge	NOUN
gp-280	151	10	and	and	CCONJ
gp-280	151	11	solutions	solution	NOUN
gp-280	151	12	.	.	PUNCT
gp-280	152	1	journal	journal	NOUN
gp-280	152	2	of	of	ADP
gp-280	152	3	asset	asset	NOUN
gp-280	152	4	management	management	NOUN
gp-280	152	5	,	,	PUNCT
gp-280	152	6	12(3	12(3	NUM
gp-280	152	7	)	)	PUNCT
gp-280	152	8	,	,	PUNCT
gp-280	152	9	45–60	45–60	PROPN
gp-280	152	10	.	.	PUNCT
gp-280	153	1	syarif	syarif	PROPN
gp-280	153	2	,	,	PUNCT
gp-280	153	3	y.	y.	PROPN
gp-280	153	4	(	(	PUNCT
gp-280	153	5	2022	2022	NUM
gp-280	153	6	)	)	PUNCT
gp-280	153	7	.	.	PUNCT
gp-280	154	1	analysis	analysis	NOUN
gp-280	154	2	of	of	ADP
gp-280	154	3	the	the	DET
gp-280	154	4	elimination	elimination	NOUN
gp-280	154	5	of	of	ADP
gp-280	154	6	state	state	NOUN
gp-280	154	7	-	-	PUNCT
gp-280	154	8	owned	own	VERB
gp-280	154	9	goods	good	NOUN
gp-280	154	10	of	of	ADP
gp-280	154	11	construction	construction	NOUN
gp-280	154	12	equipment	equipment	NOUN
gp-280	154	13	through	through	ADP
gp-280	154	14	the	the	DET
gp-280	154	15	sales	sale	NOUN
gp-280	154	16	mechanism	mechanism	NOUN
gp-280	154	17	.	.	PUNCT
gp-280	155	1	journal	journal	NOUN
gp-280	155	2	of	of	ADP
gp-280	155	3	government	government	NOUN
gp-280	155	4	accounting	accounting	NOUN
gp-280	155	5	,	,	PUNCT
gp-280	155	6	8(1	8(1	NOUN
gp-280	155	7	)	)	PUNCT
gp-280	155	8	,	,	PUNCT
gp-280	155	9	45–60	45–60	NOUN
gp-280	155	10	.	.	PUNCT
gp-280	156	1	van	van	PROPN
gp-280	156	2	der	der	PROPN
gp-280	156	3	steen	steen	PROPN
gp-280	156	4	,	,	PUNCT
gp-280	156	5	m.	m.	NOUN
gp-280	156	6	,	,	PUNCT
gp-280	156	7	scherpenisse	scherpenisse	INTJ
gp-280	156	8	,	,	PUNCT
gp-280	156	9	j.	j.	PROPN
gp-280	156	10	,	,	PUNCT
gp-280	156	11	&	&	CCONJ
gp-280	156	12	van	van	PROPN
gp-280	156	13	twist	twist	NOUN
gp-280	156	14	,	,	PUNCT
gp-280	156	15	m.	m.	NOUN
gp-280	156	16	(	(	PUNCT
gp-280	156	17	2020	2020	NUM
gp-280	156	18	)	)	PUNCT
gp-280	156	19	.	.	PUNCT
gp-280	157	1	managing	manage	VERB
gp-280	157	2	digital	digital	ADJ
gp-280	157	3	transformation	transformation	NOUN
gp-280	157	4	in	in	ADP
gp-280	157	5	the	the	DET
gp-280	157	6	public	public	ADJ
gp-280	157	7	sector	sector	NOUN
gp-280	157	8	:	:	PUNCT
gp-280	157	9	lessons	lesson	NOUN
gp-280	157	10	from	from	ADP
gp-280	157	11	europe	europe	PROPN
gp-280	157	12	.	.	PUNCT
gp-280	158	1	public	public	ADJ
gp-280	158	2	money	money	NOUN
gp-280	158	3	&	&	CCONJ
gp-280	158	4	management	management	PROPN
gp-280	158	5	,	,	PUNCT
gp-280	158	6	40(5	40(5	NOUN
gp-280	158	7	)	)	PUNCT
gp-280	158	8	,	,	PUNCT
gp-280	158	9	379	379	NUM
gp-280	158	10	–	–	PUNCT
gp-280	158	11	387	387	NUM
gp-280	158	12	.	.	PUNCT
gp-280	158	13	https://doi.org/10.1080/09540962.2020.1714206	https://doi.org/10.1080/09540962.2020.1714206	PROPN
gp-280	158	14	pallot	pallot	PROPN
gp-280	158	15	,	,	PUNCT
gp-280	158	16	j.	j.	PROPN
gp-280	158	17	(	(	PUNCT
gp-280	158	18	1999	1999	NUM
gp-280	158	19	)	)	PUNCT
gp-280	158	20	.	.	PUNCT
gp-280	159	1	asset	asset	NOUN
gp-280	159	2	management	management	NOUN
gp-280	159	3	in	in	ADP
gp-280	159	4	the	the	DET
gp-280	159	5	public	public	ADJ
gp-280	159	6	sector	sector	NOUN
gp-280	159	7	:	:	PUNCT
gp-280	159	8	a	a	DET
gp-280	159	9	managerial	managerial	ADJ
gp-280	159	10	challenge	challenge	NOUN
gp-280	159	11	.	.	PUNCT
gp-280	160	1	financial	financial	ADJ
gp-280	160	2	accountability	accountability	NOUN
gp-280	160	3	&	&	CCONJ
gp-280	160	4	management	management	NOUN
gp-280	160	5	,	,	PUNCT
gp-280	160	6	15(3‐4	15(3‐4	NUM
gp-280	160	7	)	)	PUNCT
gp-280	160	8	,	,	PUNCT
gp-280	160	9	311–327	311–327	NUM
gp-280	160	10	.	.	PUNCT
gp-280	160	11	https://doi.org/10.1111/14680408.00088	https://doi.org/10.1111/14680408.00088	PROPN
gp-280	161	1	copyright	copyright	PROPN
gp-280	161	2	holders	holder	NOUN
gp-280	161	3	:	:	PUNCT
gp-280	161	4	muhammad	muhammad	PROPN
gp-280	161	5	yusuf	yusuf	PROPN
gp-280	161	6	,	,	PUNCT
gp-280	161	7	aini	aini	NOUN
gp-280	161	8	indrijawati	indrijawati	NOUN
gp-280	161	9	(	(	PUNCT
gp-280	161	10	2025	2025	NUM
gp-280	161	11	)	)	PUNCT
gp-280	161	12	first	first	ADJ
gp-280	161	13	publication	publication	NOUN
gp-280	161	14	right	right	NOUN
gp-280	161	15	:	:	PUNCT
gp-280	161	16	ajemb	ajemb	PROPN
gp-280	161	17	–	–	PUNCT
gp-280	161	18	american	american	ADJ
gp-280	161	19	journal	journal	PROPN
gp-280	161	20	of	of	ADP
gp-280	161	21	economic	economic	ADJ
gp-280	161	22	and	and	CCONJ
gp-280	161	23	management	management	NOUN
gp-280	161	24	business	business	NOUN
gp-280	161	25	https://doi.org/10.1080/09540962.2020.1714206	https://doi.org/10.1080/09540962.2020.1714206	NOUN