id	sid	tid	token	lemma	pos
easat-2513	1	1	edelweiss	edelweiss	PROPN
easat-2513	1	2	applied	apply	VERB
easat-2513	1	3	science	science	NOUN
easat-2513	1	4	and	and	CCONJ
easat-2513	1	5	technology	technology	NOUN
easat-2513	1	6	issn	issn	PROPN
easat-2513	1	7	:	:	PUNCT
easat-2513	1	8	2576	2576	NUM
easat-2513	1	9	-	-	SYM
easat-2513	1	10	8484	8484	NUM
easat-2513	1	11	vol	vol	NOUN
easat-2513	1	12	.	.	PROPN
easat-2513	1	13	8	8	NUM
easat-2513	1	14	,	,	PUNCT
easat-2513	1	15	no	no	INTJ
easat-2513	1	16	.	.	NOUN
easat-2513	1	17	6	6	NUM
easat-2513	1	18	,	,	PUNCT
easat-2513	1	19	2600	2600	NUM
easat-2513	1	20	-	-	SYM
easat-2513	1	21	2618	2618	NUM
easat-2513	1	22	2024	2024	NUM
easat-2513	1	23	publisher	publisher	NOUN
easat-2513	1	24	:	:	PUNCT
easat-2513	1	25	learning	learn	VERB
easat-2513	1	26	gate	gate	NOUN
easat-2513	1	27	doi	doi	PROPN
easat-2513	1	28	:	:	PUNCT
easat-2513	1	29	10.55214/25768484.v8i6.2513	10.55214/25768484.v8i6.2513	PROPN
easat-2513	1	30	©	©	PROPN
easat-2513	1	31	2024	2024	NUM
easat-2513	1	32	by	by	ADP
easat-2513	1	33	the	the	DET
easat-2513	1	34	authors	author	NOUN
easat-2513	1	35	;	;	PUNCT
easat-2513	1	36	licensee	licensee	PROPN
easat-2513	1	37	learning	learning	NOUN
easat-2513	1	38	gate	gate	NOUN
easat-2513	1	39	©	©	PROPN
easat-2513	1	40	2024	2024	NUM
easat-2513	1	41	by	by	ADP
easat-2513	1	42	the	the	DET
easat-2513	1	43	authors	author	NOUN
easat-2513	1	44	;	;	PUNCT
easat-2513	1	45	licensee	licensee	PROPN
easat-2513	1	46	learning	learn	VERB
easat-2513	1	47	gate	gate	NOUN
easat-2513	1	48	*	*	PUNCT
easat-2513	1	49	correspondence	correspondence	NOUN
easat-2513	1	50	:	:	PUNCT
easat-2513	1	51	nattasanjaya88@gmail.com	nattasanjaya88@gmail.com	PROPN
easat-2513	1	52	penta	penta	ADJ
easat-2513	1	53	helix	helix	NOUN
easat-2513	1	54	collaboration	collaboration	NOUN
easat-2513	1	55	in	in	ADP
easat-2513	1	56	the	the	DET
easat-2513	1	57	completion	completion	NOUN
easat-2513	1	58	of	of	ADP
easat-2513	1	59	follow	follow	NOUN
easat-2513	1	60	-	-	PUNCT
easat-2513	1	61	up	up	NOUN
easat-2513	1	62	of	of	ADP
easat-2513	1	63	public	public	ADJ
easat-2513	1	64	financial	financial	ADJ
easat-2513	1	65	audit	audit	NOUN
easat-2513	1	66	results	result	NOUN
easat-2513	1	67	in	in	ADP
easat-2513	1	68	indonesia	indonesia	PROPN
easat-2513	1	69	natta	natta	PROPN
easat-2513	1	70	sanjaya1	sanjaya1	PROPN
easat-2513	1	71	*	*	PROPN
easat-2513	1	72	,	,	PUNCT
easat-2513	1	73	retno	retno	PROPN
easat-2513	1	74	sunu	sunu	ADJ
easat-2513	1	75	astuti1	astuti1	PROPN
easat-2513	1	76	,	,	PUNCT
easat-2513	1	77	andi	andi	PROPN
easat-2513	1	78	wijayanto1	wijayanto1	PROPN
easat-2513	1	79	,	,	PUNCT
easat-2513	1	80	dyah	dyah	PROPN
easat-2513	1	81	lituhayu1	lituhayu1	PROPN
easat-2513	1	82	1faculty	1faculty	NUM
easat-2513	1	83	of	of	ADP
easat-2513	1	84	social	social	ADJ
easat-2513	1	85	and	and	CCONJ
easat-2513	1	86	political	political	ADJ
easat-2513	1	87	science	science	NOUN
easat-2513	1	88	,	,	PUNCT
easat-2513	1	89	universitas	universita	NOUN
easat-2513	1	90	diponegoro	diponegoro	PROPN
easat-2513	1	91	,	,	PUNCT
easat-2513	1	92	semarang	semarang	PROPN
easat-2513	1	93	,	,	PUNCT
easat-2513	1	94	indonesia	indonesia	PROPN
easat-2513	1	95	;	;	PUNCT
easat-2513	1	96	nattasanjaya88@gmail.com	nattasanjaya88@gmail.com	X
easat-2513	1	97	(	(	PUNCT
easat-2513	1	98	n.s	n.s	PROPN
easat-2513	1	99	.	.	PROPN
easat-2513	1	100	)	)	PUNCT
easat-2513	1	101	.	.	PUNCT
easat-2513	2	1	abstract	abstract	ADV
easat-2513	2	2	:	:	PUNCT
easat-2513	2	3	the	the	DET
easat-2513	2	4	governance	governance	NOUN
easat-2513	2	5	of	of	ADP
easat-2513	2	6	state	state	NOUN
easat-2513	2	7	financial	financial	ADJ
easat-2513	2	8	supervision	supervision	NOUN
easat-2513	2	9	must	must	AUX
easat-2513	2	10	be	be	AUX
easat-2513	2	11	carried	carry	VERB
easat-2513	2	12	out	out	ADP
easat-2513	2	13	openly	openly	ADV
easat-2513	2	14	,	,	PUNCT
easat-2513	2	15	efficiently	efficiently	ADV
easat-2513	2	16	,	,	PUNCT
easat-2513	2	17	and	and	CCONJ
easat-2513	2	18	based	base	VERB
easat-2513	2	19	on	on	ADP
easat-2513	2	20	the	the	DET
easat-2513	2	21	rule	rule	NOUN
easat-2513	2	22	of	of	ADP
easat-2513	2	23	law	law	NOUN
easat-2513	2	24	.	.	PUNCT
easat-2513	3	1	there	there	PRON
easat-2513	3	2	are	be	VERB
easat-2513	3	3	problems	problem	NOUN
easat-2513	3	4	in	in	ADP
easat-2513	3	5	resolving	resolve	VERB
easat-2513	3	6	the	the	DET
easat-2513	3	7	results	result	NOUN
easat-2513	3	8	of	of	ADP
easat-2513	3	9	financial	financial	ADJ
easat-2513	3	10	audits	audits	NOUN
easat-2513	3	11	,	,	PUNCT
easat-2513	3	12	namely	namely	ADV
easat-2513	3	13	the	the	DET
easat-2513	3	14	lack	lack	NOUN
easat-2513	3	15	of	of	ADP
easat-2513	3	16	transparency	transparency	NOUN
easat-2513	3	17	and	and	CCONJ
easat-2513	3	18	institutional	institutional	ADJ
easat-2513	3	19	governance	governance	NOUN
easat-2513	3	20	that	that	PRON
easat-2513	3	21	has	have	AUX
easat-2513	3	22	not	not	PART
easat-2513	3	23	involved	involve	VERB
easat-2513	3	24	the	the	DET
easat-2513	3	25	role	role	NOUN
easat-2513	3	26	of	of	ADP
easat-2513	3	27	stakeholders	stakeholder	NOUN
easat-2513	3	28	widely	widely	ADV
easat-2513	3	29	to	to	PART
easat-2513	3	30	be	be	AUX
easat-2513	3	31	able	able	ADJ
easat-2513	3	32	to	to	PART
easat-2513	3	33	synergize	synergize	VERB
easat-2513	3	34	in	in	ADP
easat-2513	3	35	completing	complete	VERB
easat-2513	3	36	follow	follow	NOUN
easat-2513	3	37	-	-	PUNCT
easat-2513	3	38	up	up	NOUN
easat-2513	3	39	on	on	ADP
easat-2513	3	40	the	the	DET
easat-2513	3	41	results	result	NOUN
easat-2513	3	42	of	of	ADP
easat-2513	3	43	financial	financial	ADJ
easat-2513	3	44	audits	audits	NOUN
easat-2513	3	45	.	.	PUNCT
easat-2513	4	1	the	the	DET
easat-2513	4	2	purpose	purpose	NOUN
easat-2513	4	3	of	of	ADP
easat-2513	4	4	this	this	DET
easat-2513	4	5	study	study	NOUN
easat-2513	4	6	is	be	AUX
easat-2513	4	7	to	to	PART
easat-2513	4	8	conduct	conduct	VERB
easat-2513	4	9	mapping	mapping	NOUN
easat-2513	4	10	and	and	CCONJ
easat-2513	4	11	the	the	DET
easat-2513	4	12	role	role	NOUN
easat-2513	4	13	of	of	ADP
easat-2513	4	14	stakeholders	stakeholder	NOUN
easat-2513	4	15	in	in	ADP
easat-2513	4	16	the	the	DET
easat-2513	4	17	completion	completion	NOUN
easat-2513	4	18	of	of	ADP
easat-2513	4	19	the	the	DET
easat-2513	4	20	follow	follow	NOUN
easat-2513	4	21	-	-	PUNCT
easat-2513	4	22	up	up	NOUN
easat-2513	4	23	of	of	ADP
easat-2513	4	24	bpk	bpk	PROPN
easat-2513	4	25	-	-	PUNCT
easat-2513	4	26	ri	ri	NOUN
easat-2513	4	27	audit	audit	NOUN
easat-2513	4	28	results	result	NOUN
easat-2513	4	29	in	in	ADP
easat-2513	4	30	indonesia	indonesia	PROPN
easat-2513	4	31	and	and	CCONJ
easat-2513	4	32	find	find	VERB
easat-2513	4	33	the	the	DET
easat-2513	4	34	common	common	ADJ
easat-2513	4	35	thread	thread	NOUN
easat-2513	4	36	of	of	ADP
easat-2513	4	37	problems	problem	NOUN
easat-2513	4	38	that	that	PRON
easat-2513	4	39	cause	cause	VERB
easat-2513	4	40	obstacles	obstacle	NOUN
easat-2513	4	41	to	to	ADP
easat-2513	4	42	the	the	DET
easat-2513	4	43	follow	follow	NOUN
easat-2513	4	44	-	-	PUNCT
easat-2513	4	45	up	up	NOUN
easat-2513	4	46	of	of	ADP
easat-2513	4	47	bpk	bpk	NOUN
easat-2513	4	48	audit	audit	NOUN
easat-2513	4	49	results	result	NOUN
easat-2513	4	50	.	.	PUNCT
easat-2513	5	1	the	the	DET
easat-2513	5	2	approach	approach	NOUN
easat-2513	5	3	to	to	ADP
easat-2513	5	4	these	these	DET
easat-2513	5	5	problems	problem	NOUN
easat-2513	5	6	is	be	AUX
easat-2513	5	7	carried	carry	VERB
easat-2513	5	8	out	out	ADP
easat-2513	5	9	from	from	ADP
easat-2513	5	10	the	the	DET
easat-2513	5	11	perspective	perspective	NOUN
easat-2513	5	12	of	of	ADP
easat-2513	5	13	collaborative	collaborative	ADJ
easat-2513	5	14	governance	governance	NOUN
easat-2513	5	15	and	and	CCONJ
easat-2513	5	16	mapping	mapping	NOUN
easat-2513	5	17	and	and	CCONJ
easat-2513	5	18	identification	identification	NOUN
easat-2513	5	19	of	of	ADP
easat-2513	5	20	stakeholder	stakeholder	NOUN
easat-2513	5	21	roles	role	NOUN
easat-2513	5	22	through	through	ADP
easat-2513	5	23	penta	penta	ADJ
easat-2513	5	24	helix	helix	ADJ
easat-2513	5	25	collaboration	collaboration	NOUN
easat-2513	5	26	analysis	analysis	NOUN
easat-2513	5	27	.	.	PUNCT
easat-2513	6	1	the	the	DET
easat-2513	6	2	research	research	NOUN
easat-2513	6	3	design	design	NOUN
easat-2513	6	4	used	use	VERB
easat-2513	6	5	is	be	AUX
easat-2513	6	6	a	a	DET
easat-2513	6	7	qualitative	qualitative	ADJ
easat-2513	6	8	research	research	NOUN
easat-2513	6	9	design	design	NOUN
easat-2513	6	10	with	with	ADP
easat-2513	6	11	primary	primary	ADJ
easat-2513	6	12	and	and	CCONJ
easat-2513	6	13	secondary	secondary	ADJ
easat-2513	6	14	data	datum	NOUN
easat-2513	6	15	.	.	PUNCT
easat-2513	7	1	the	the	DET
easat-2513	7	2	results	result	NOUN
easat-2513	7	3	of	of	ADP
easat-2513	7	4	the	the	DET
easat-2513	7	5	study	study	NOUN
easat-2513	7	6	state	state	NOUN
easat-2513	7	7	that	that	SCONJ
easat-2513	7	8	it	it	PRON
easat-2513	7	9	has	have	AUX
easat-2513	7	10	not	not	PART
easat-2513	7	11	been	be	AUX
easat-2513	7	12	supported	support	VERB
easat-2513	7	13	and	and	CCONJ
easat-2513	7	14	has	have	AUX
easat-2513	7	15	not	not	PART
easat-2513	7	16	involved	involve	VERB
easat-2513	7	17	extensive	extensive	ADJ
easat-2513	7	18	cooperation	cooperation	NOUN
easat-2513	7	19	between	between	ADP
easat-2513	7	20	the	the	DET
easat-2513	7	21	regional	regional	ADJ
easat-2513	7	22	head	head	NOUN
easat-2513	7	23	,	,	PUNCT
easat-2513	7	24	legislature	legislature	NOUN
easat-2513	7	25	,	,	PUNCT
easat-2513	7	26	prosecutor	prosecutor	NOUN
easat-2513	7	27	's	's	PART
easat-2513	7	28	office	office	NOUN
easat-2513	7	29	,	,	PUNCT
easat-2513	7	30	private	private	ADJ
easat-2513	7	31	sector	sector	NOUN
easat-2513	7	32	,	,	PUNCT
easat-2513	7	33	ngos	ngo	NOUN
easat-2513	7	34	,	,	PUNCT
easat-2513	7	35	mass	mass	ADJ
easat-2513	7	36	media	medium	NOUN
easat-2513	7	37	,	,	PUNCT
easat-2513	7	38	academics	academic	NOUN
easat-2513	7	39	and	and	CCONJ
easat-2513	7	40	the	the	DET
easat-2513	7	41	community	community	NOUN
easat-2513	7	42	.	.	PUNCT
easat-2513	8	1	these	these	DET
easat-2513	8	2	stakeholder	stakeholder	NOUN
easat-2513	8	3	actors	actor	NOUN
easat-2513	8	4	have	have	AUX
easat-2513	8	5	not	not	PART
easat-2513	8	6	been	be	AUX
easat-2513	8	7	able	able	ADJ
easat-2513	8	8	to	to	PART
easat-2513	8	9	feel	feel	VERB
easat-2513	8	10	their	their	PRON
easat-2513	8	11	presence	presence	NOUN
easat-2513	8	12	effectively	effectively	ADV
easat-2513	8	13	in	in	ADP
easat-2513	8	14	the	the	DET
easat-2513	8	15	completion	completion	NOUN
easat-2513	8	16	of	of	ADP
easat-2513	8	17	follow	follow	NOUN
easat-2513	8	18	-	-	PUNCT
easat-2513	8	19	up	up	NOUN
easat-2513	8	20	on	on	ADP
easat-2513	8	21	the	the	DET
easat-2513	8	22	results	result	NOUN
easat-2513	8	23	of	of	ADP
easat-2513	8	24	the	the	DET
easat-2513	8	25	examination	examination	NOUN
easat-2513	8	26	,	,	PUNCT
easat-2513	8	27	which	which	PRON
easat-2513	8	28	has	have	VERB
easat-2513	8	29	an	an	DET
easat-2513	8	30	impact	impact	NOUN
easat-2513	8	31	on	on	ADP
easat-2513	8	32	the	the	DET
easat-2513	8	33	number	number	NOUN
easat-2513	8	34	of	of	ADP
easat-2513	8	35	unresolved	unresolved	ADJ
easat-2513	8	36	findings	finding	NOUN
easat-2513	8	37	.	.	PUNCT
easat-2513	9	1	the	the	DET
easat-2513	9	2	implementation	implementation	NOUN
easat-2513	9	3	of	of	ADP
easat-2513	9	4	collaboration	collaboration	NOUN
easat-2513	9	5	has	have	AUX
easat-2513	9	6	not	not	PART
easat-2513	9	7	been	be	AUX
easat-2513	9	8	in	in	ADP
easat-2513	9	9	accordance	accordance	NOUN
easat-2513	9	10	with	with	ADP
easat-2513	9	11	the	the	DET
easat-2513	9	12	stages	stage	NOUN
easat-2513	9	13	starting	start	VERB
easat-2513	9	14	from	from	ADP
easat-2513	9	15	face	face	NOUN
easat-2513	9	16	-	-	PUNCT
easat-2513	9	17	to	to	ADP
easat-2513	9	18	-	-	PUNCT
easat-2513	9	19	face	face	NOUN
easat-2513	9	20	dialog	dialog	NOUN
easat-2513	9	21	,	,	PUNCT
easat-2513	9	22	building	building	NOUN
easat-2513	9	23	trust	trust	NOUN
easat-2513	9	24	,	,	PUNCT
easat-2513	9	25	commitment	commitment	NOUN
easat-2513	9	26	to	to	ADP
easat-2513	9	27	the	the	DET
easat-2513	9	28	process	process	NOUN
easat-2513	9	29	,	,	PUNCT
easat-2513	9	30	sharing	share	VERB
easat-2513	9	31	understanding	understanding	NOUN
easat-2513	9	32	of	of	ADP
easat-2513	9	33	the	the	DET
easat-2513	9	34	vision	vision	NOUN
easat-2513	9	35	and	and	CCONJ
easat-2513	9	36	mission	mission	NOUN
easat-2513	9	37	of	of	ADP
easat-2513	9	38	the	the	DET
easat-2513	9	39	problem	problem	NOUN
easat-2513	9	40	,	,	PUNCT
easat-2513	9	41	and	and	CCONJ
easat-2513	9	42	interim	interim	ADJ
easat-2513	9	43	results	result	NOUN
easat-2513	9	44	.	.	PUNCT
easat-2513	10	1	keywords	keyword	NOUN
easat-2513	10	2	:	:	PUNCT
easat-2513	10	3	audit	audit	NOUN
easat-2513	10	4	results	result	NOUN
easat-2513	10	5	,	,	PUNCT
easat-2513	10	6	collaborative	collaborative	ADJ
easat-2513	10	7	governance	governance	NOUN
easat-2513	10	8	,	,	PUNCT
easat-2513	10	9	follow	follow	NOUN
easat-2513	10	10	-	-	PUNCT
easat-2513	10	11	up	up	NOUN
easat-2513	10	12	,	,	PUNCT
easat-2513	10	13	public	public	ADJ
easat-2513	10	14	finance	finance	NOUN
easat-2513	10	15	.	.	PUNCT
easat-2513	11	1	1	1	X
easat-2513	11	2	.	.	X
easat-2513	11	3	introduction	introduction	NOUN
easat-2513	11	4	the	the	DET
easat-2513	11	5	accountability	accountability	NOUN
easat-2513	11	6	aspect	aspect	NOUN
easat-2513	11	7	in	in	ADP
easat-2513	11	8	state	state	NOUN
easat-2513	11	9	financial	financial	ADJ
easat-2513	11	10	management	management	NOUN
easat-2513	11	11	is	be	AUX
easat-2513	11	12	very	very	ADV
easat-2513	11	13	important	important	ADJ
easat-2513	11	14	and	and	CCONJ
easat-2513	11	15	can	can	AUX
easat-2513	11	16	be	be	AUX
easat-2513	11	17	used	use	VERB
easat-2513	11	18	as	as	ADP
easat-2513	11	19	an	an	DET
easat-2513	11	20	indicator	indicator	NOUN
easat-2513	11	21	of	of	ADP
easat-2513	11	22	good	good	ADJ
easat-2513	11	23	and	and	CCONJ
easat-2513	11	24	bad	bad	ADJ
easat-2513	11	25	state	state	NOUN
easat-2513	11	26	financial	financial	ADJ
easat-2513	11	27	management	management	NOUN
easat-2513	11	28	.	.	PUNCT
easat-2513	12	1	as	as	ADP
easat-2513	12	2	a	a	DET
easat-2513	12	3	form	form	NOUN
easat-2513	12	4	of	of	ADP
easat-2513	12	5	accountability	accountability	NOUN
easat-2513	12	6	for	for	ADP
easat-2513	12	7	the	the	DET
easat-2513	12	8	management	management	NOUN
easat-2513	12	9	of	of	ADP
easat-2513	12	10	state	state	NOUN
easat-2513	12	11	finances	finance	NOUN
easat-2513	12	12	,	,	PUNCT
easat-2513	12	13	local	local	ADJ
easat-2513	12	14	governments	government	NOUN
easat-2513	12	15	in	in	ADP
easat-2513	12	16	indonesia	indonesia	PROPN
easat-2513	12	17	,	,	PUNCT
easat-2513	12	18	both	both	CCONJ
easat-2513	12	19	provincial	provincial	ADJ
easat-2513	12	20	regional	regional	ADJ
easat-2513	12	21	governments	government	NOUN
easat-2513	12	22	and	and	CCONJ
easat-2513	12	23	regency	regency	PROPN
easat-2513	12	24	/	/	SYM
easat-2513	12	25	city	city	NOUN
easat-2513	12	26	regional	regional	ADJ
easat-2513	12	27	governments	government	NOUN
easat-2513	12	28	,	,	PUNCT
easat-2513	12	29	are	be	AUX
easat-2513	12	30	required	require	VERB
easat-2513	12	31	to	to	PART
easat-2513	12	32	prepare	prepare	VERB
easat-2513	12	33	accountability	accountability	NOUN
easat-2513	12	34	documents	document	NOUN
easat-2513	12	35	in	in	ADP
easat-2513	12	36	the	the	DET
easat-2513	12	37	form	form	NOUN
easat-2513	12	38	of	of	ADP
easat-2513	12	39	regional	regional	ADJ
easat-2513	12	40	government	government	NOUN
easat-2513	12	41	financial	financial	ADJ
easat-2513	12	42	reports	report	NOUN
easat-2513	12	43	which	which	PRON
easat-2513	12	44	will	will	AUX
easat-2513	12	45	later	later	ADV
easat-2513	12	46	be	be	AUX
easat-2513	12	47	examined	examine	VERB
easat-2513	12	48	by	by	ADP
easat-2513	12	49	an	an	DET
easat-2513	12	50	independent	independent	ADJ
easat-2513	12	51	and	and	CCONJ
easat-2513	12	52	independent	independent	ADJ
easat-2513	12	53	examining	examine	VERB
easat-2513	12	54	agency	agency	NOUN
easat-2513	12	55	,	,	PUNCT
easat-2513	12	56	namely	namely	ADV
easat-2513	12	57	the	the	DET
easat-2513	12	58	supreme	supreme	PROPN
easat-2513	12	59	audit	audit	PROPN
easat-2513	12	60	agency	agency	NOUN
easat-2513	12	61	of	of	ADP
easat-2513	12	62	the	the	DET
easat-2513	12	63	republic	republic	NOUN
easat-2513	12	64	of	of	ADP
easat-2513	12	65	indonesia	indonesia	PROPN
easat-2513	12	66	(	(	PUNCT
easat-2513	12	67	bpk	bpk	PROPN
easat-2513	12	68	-	-	PUNCT
easat-2513	12	69	ri	ri	NOUN
easat-2513	12	70	)	)	PUNCT
easat-2513	12	71	.	.	PUNCT
easat-2513	13	1	the	the	DET
easat-2513	13	2	supreme	supreme	PROPN
easat-2513	13	3	audit	audit	PROPN
easat-2513	13	4	agency	agency	NOUN
easat-2513	13	5	of	of	ADP
easat-2513	13	6	the	the	DET
easat-2513	13	7	republic	republic	NOUN
easat-2513	13	8	of	of	ADP
easat-2513	13	9	indonesia	indonesia	PROPN
easat-2513	13	10	(	(	PUNCT
easat-2513	13	11	bpk	bpk	PROPN
easat-2513	13	12	-	-	PUNCT
easat-2513	13	13	ri	ri	NOUN
easat-2513	13	14	)	)	PUNCT
easat-2513	13	15	has	have	VERB
easat-2513	13	16	the	the	DET
easat-2513	13	17	task	task	NOUN
easat-2513	13	18	of	of	ADP
easat-2513	13	19	examining	examine	VERB
easat-2513	13	20	the	the	DET
easat-2513	13	21	management	management	NOUN
easat-2513	13	22	and	and	CCONJ
easat-2513	13	23	responsibility	responsibility	NOUN
easat-2513	13	24	of	of	ADP
easat-2513	13	25	state	state	NOUN
easat-2513	13	26	finances	finance	NOUN
easat-2513	13	27	carried	carry	VERB
easat-2513	13	28	out	out	ADP
easat-2513	13	29	by	by	ADP
easat-2513	13	30	the	the	DET
easat-2513	13	31	central	central	ADJ
easat-2513	13	32	government	government	NOUN
easat-2513	13	33	,	,	PUNCT
easat-2513	13	34	regional	regional	ADJ
easat-2513	13	35	governments	government	NOUN
easat-2513	13	36	,	,	PUNCT
easat-2513	13	37	and	and	CCONJ
easat-2513	13	38	other	other	ADJ
easat-2513	13	39	state	state	NOUN
easat-2513	13	40	institutions	institution	NOUN
easat-2513	13	41	.	.	PUNCT
easat-2513	14	1	the	the	DET
easat-2513	14	2	results	result	NOUN
easat-2513	14	3	of	of	ADP
easat-2513	14	4	the	the	DET
easat-2513	14	5	audit	audit	NOUN
easat-2513	14	6	conducted	conduct	VERB
easat-2513	14	7	by	by	ADP
easat-2513	14	8	bpk	bpk	NOUN
easat-2513	14	9	must	must	AUX
easat-2513	14	10	be	be	AUX
easat-2513	14	11	submitted	submit	VERB
easat-2513	14	12	to	to	ADP
easat-2513	14	13	the	the	DET
easat-2513	14	14	legislature	legislature	NOUN
easat-2513	14	15	in	in	ADP
easat-2513	14	16	accordance	accordance	NOUN
easat-2513	14	17	with	with	ADP
easat-2513	14	18	its	its	PRON
easat-2513	14	19	authority	authority	NOUN
easat-2513	14	20	.	.	PUNCT
easat-2513	15	1	the	the	DET
easat-2513	15	2	results	result	NOUN
easat-2513	15	3	of	of	ADP
easat-2513	15	4	bpk	bpk	NOUN
easat-2513	15	5	's	's	PART
easat-2513	15	6	examination	examination	NOUN
easat-2513	15	7	of	of	ADP
easat-2513	15	8	state	state	NOUN
easat-2513	15	9	financial	financial	ADJ
easat-2513	15	10	management	management	NOUN
easat-2513	15	11	,	,	PUNCT
easat-2513	15	12	issued	issue	VERB
easat-2513	15	13	an	an	DET
easat-2513	15	14	opinion	opinion	NOUN
easat-2513	15	15	and	and	CCONJ
easat-2513	15	16	several	several	ADJ
easat-2513	15	17	recommendations	recommendation	NOUN
easat-2513	15	18	on	on	ADP
easat-2513	15	19	the	the	DET
easat-2513	15	20	findings	finding	NOUN
easat-2513	15	21	of	of	ADP
easat-2513	15	22	the	the	DET
easat-2513	15	23	examination	examination	NOUN
easat-2513	15	24	of	of	ADP
easat-2513	15	25	financial	financial	ADJ
easat-2513	15	26	entities	entity	NOUN
easat-2513	15	27	.	.	PUNCT
easat-2513	16	1	the	the	DET
easat-2513	16	2	recommendations	recommendation	NOUN
easat-2513	16	3	must	must	AUX
easat-2513	16	4	be	be	AUX
easat-2513	16	5	followed	follow	VERB
easat-2513	16	6	up	up	ADP
easat-2513	16	7	by	by	ADP
easat-2513	16	8	government	government	NOUN
easat-2513	16	9	agencies	agency	NOUN
easat-2513	16	10	in	in	ADP
easat-2513	16	11	order	order	NOUN
easat-2513	16	12	to	to	PART
easat-2513	16	13	improve	improve	VERB
easat-2513	16	14	the	the	DET
easat-2513	16	15	accountability	accountability	NOUN
easat-2513	16	16	of	of	ADP
easat-2513	16	17	financial	financial	ADJ
easat-2513	16	18	management	management	NOUN
easat-2513	16	19	in	in	ADP
easat-2513	16	20	the	the	DET
easat-2513	16	21	following	following	ADJ
easat-2513	16	22	year	year	NOUN
easat-2513	16	23	.	.	PUNCT
easat-2513	17	1	each	each	DET
easat-2513	17	2	recommendation	recommendation	NOUN
easat-2513	17	3	issued	issue	VERB
easat-2513	17	4	by	by	ADP
easat-2513	17	5	bpk	bpk	NOUN
easat-2513	17	6	must	must	AUX
easat-2513	17	7	be	be	AUX
easat-2513	17	8	followed	follow	VERB
easat-2513	17	9	up	up	ADP
easat-2513	17	10	by	by	ADP
easat-2513	17	11	government	government	NOUN
easat-2513	17	12	entities	entity	NOUN
easat-2513	17	13	with	with	ADP
easat-2513	17	14	a	a	DET
easat-2513	17	15	predetermined	predetermined	ADJ
easat-2513	17	16	period	period	NOUN
easat-2513	17	17	of	of	ADP
easat-2513	17	18	60	60	NUM
easat-2513	17	19	(	(	PUNCT
easat-2513	17	20	sixty	sixty	NUM
easat-2513	17	21	)	)	PUNCT
easat-2513	17	22	days	day	NOUN
easat-2513	17	23	after	after	SCONJ
easat-2513	17	24	the	the	DET
easat-2513	17	25	audit	audit	NOUN
easat-2513	17	26	report	report	NOUN
easat-2513	17	27	(	(	PUNCT
easat-2513	17	28	lhp	lhp	NOUN
easat-2513	17	29	)	)	PUNCT
easat-2513	17	30	is	be	AUX
easat-2513	17	31	received	receive	VERB
easat-2513	17	32	.	.	PUNCT
easat-2513	18	1	2601	2601	NUM
easat-2513	18	2	edelweiss	edelweiss	PROPN
easat-2513	18	3	applied	apply	VERB
easat-2513	18	4	science	science	NOUN
easat-2513	18	5	and	and	CCONJ
easat-2513	18	6	technology	technology	NOUN
easat-2513	18	7	issn	issn	PROPN
easat-2513	18	8	:	:	PUNCT
easat-2513	18	9	2576	2576	NUM
easat-2513	18	10	-	-	SYM
easat-2513	18	11	8484	8484	NUM
easat-2513	18	12	vol	vol	NOUN
easat-2513	18	13	.	.	PROPN
easat-2513	18	14	8	8	NUM
easat-2513	18	15	,	,	PUNCT
easat-2513	18	16	no	no	INTJ
easat-2513	18	17	.	.	NOUN
easat-2513	18	18	6	6	NUM
easat-2513	18	19	:	:	SYM
easat-2513	18	20	2600	2600	NUM
easat-2513	18	21	-	-	SYM
easat-2513	18	22	2618	2618	NUM
easat-2513	18	23	,	,	PUNCT
easat-2513	18	24	2024	2024	NUM
easat-2513	18	25	doi	doi	NOUN
easat-2513	18	26	:	:	PUNCT
easat-2513	18	27	10.55214/25768484.v8i6.2513	10.55214/25768484.v8i6.2513	PROPN
easat-2513	18	28	©	©	PROPN
easat-2513	18	29	2024	2024	NUM
easat-2513	18	30	by	by	ADP
easat-2513	18	31	the	the	DET
easat-2513	18	32	authors	author	NOUN
easat-2513	18	33	;	;	PUNCT
easat-2513	18	34	licensee	licensee	PROPN
easat-2513	18	35	learning	learning	NOUN
easat-2513	18	36	gate	gate	VERB
easat-2513	18	37	the	the	DET
easat-2513	18	38	audit	audit	NOUN
easat-2513	18	39	opinion	opinion	NOUN
easat-2513	18	40	of	of	ADP
easat-2513	18	41	the	the	DET
easat-2513	18	42	financial	financial	ADJ
easat-2513	18	43	statements	statement	NOUN
easat-2513	18	44	shows	show	VERB
easat-2513	18	45	the	the	DET
easat-2513	18	46	level	level	NOUN
easat-2513	18	47	of	of	ADP
easat-2513	18	48	fairness	fairness	NOUN
easat-2513	18	49	that	that	PRON
easat-2513	18	50	reflects	reflect	VERB
easat-2513	18	51	the	the	DET
easat-2513	18	52	level	level	NOUN
easat-2513	18	53	of	of	ADP
easat-2513	18	54	accountability	accountability	NOUN
easat-2513	18	55	of	of	ADP
easat-2513	18	56	the	the	DET
easat-2513	18	57	financial	financial	ADJ
easat-2513	18	58	statements	statement	NOUN
easat-2513	18	59	which	which	PRON
easat-2513	18	60	is	be	AUX
easat-2513	18	61	believed	believe	VERB
easat-2513	18	62	to	to	PART
easat-2513	18	63	contribute	contribute	VERB
easat-2513	18	64	to	to	ADP
easat-2513	18	65	efforts	effort	NOUN
easat-2513	18	66	to	to	PART
easat-2513	18	67	reduce	reduce	VERB
easat-2513	18	68	corrupt	corrupt	ADJ
easat-2513	18	69	practices	practice	NOUN
easat-2513	18	70	[	[	X
easat-2513	18	71	1	1	NUM
easat-2513	18	72	]	]	PUNCT
easat-2513	18	73	.	.	PUNCT
easat-2513	19	1	the	the	PRON
easat-2513	19	2	better	well	ADJ
easat-2513	19	3	the	the	DET
easat-2513	19	4	audit	audit	NOUN
easat-2513	19	5	opinion	opinion	NOUN
easat-2513	19	6	obtained	obtain	VERB
easat-2513	19	7	,	,	PUNCT
easat-2513	19	8	the	the	PRON
easat-2513	19	9	lower	low	ADJ
easat-2513	19	10	the	the	DET
easat-2513	19	11	potential	potential	NOUN
easat-2513	19	12	for	for	ADP
easat-2513	19	13	corruption	corruption	NOUN
easat-2513	19	14	in	in	ADP
easat-2513	19	15	the	the	DET
easat-2513	19	16	local	local	ADJ
easat-2513	19	17	government	government	NOUN
easat-2513	19	18	environment	environment	NOUN
easat-2513	19	19	.	.	PUNCT
easat-2513	20	1	audit	audit	NOUN
easat-2513	20	2	opinion	opinion	NOUN
easat-2513	20	3	has	have	VERB
easat-2513	20	4	an	an	DET
easat-2513	20	5	influence	influence	NOUN
easat-2513	20	6	on	on	ADP
easat-2513	20	7	local	local	ADJ
easat-2513	20	8	government	government	NOUN
easat-2513	20	9	corruption	corruption	NOUN
easat-2513	20	10	[	[	X
easat-2513	20	11	2	2	NUM
easat-2513	20	12	]	]	PUNCT
easat-2513	20	13	.	.	PUNCT
easat-2513	21	1	the	the	DET
easat-2513	21	2	audit	audit	NOUN
easat-2513	21	3	opinion	opinion	NOUN
easat-2513	21	4	seems	seem	VERB
easat-2513	21	5	to	to	PART
easat-2513	21	6	be	be	AUX
easat-2513	21	7	a	a	DET
easat-2513	21	8	hunt	hunt	NOUN
easat-2513	21	9	for	for	ADP
easat-2513	21	10	the	the	DET
easat-2513	21	11	regional	regional	ADJ
easat-2513	21	12	head	head	NOUN
easat-2513	21	13	because	because	SCONJ
easat-2513	21	14	it	it	PRON
easat-2513	21	15	has	have	VERB
easat-2513	21	16	a	a	DET
easat-2513	21	17	positive	positive	ADJ
easat-2513	21	18	impact	impact	NOUN
easat-2513	21	19	on	on	ADP
easat-2513	21	20	public	public	ADJ
easat-2513	21	21	judgment	judgment	NOUN
easat-2513	21	22	on	on	ADP
easat-2513	21	23	the	the	DET
easat-2513	21	24	local	local	ADJ
easat-2513	21	25	government	government	NOUN
easat-2513	21	26	that	that	SCONJ
easat-2513	21	27	the	the	DET
easat-2513	21	28	local	local	ADJ
easat-2513	21	29	government	government	NOUN
easat-2513	21	30	is	be	AUX
easat-2513	21	31	capable	capable	ADJ
easat-2513	21	32	of	of	ADP
easat-2513	21	33	managing	manage	VERB
easat-2513	21	34	and	and	CCONJ
easat-2513	21	35	absorbing	absorb	VERB
easat-2513	21	36	the	the	DET
easat-2513	21	37	budget	budget	NOUN
easat-2513	21	38	.	.	PUNCT
easat-2513	22	1	bpk	bpk	NOUN
easat-2513	22	2	audit	audit	NOUN
easat-2513	22	3	opinion	opinion	NOUN
easat-2513	22	4	can	can	AUX
easat-2513	22	5	also	also	ADV
easat-2513	22	6	raise	raise	VERB
easat-2513	22	7	the	the	DET
easat-2513	22	8	image	image	NOUN
easat-2513	22	9	of	of	ADP
easat-2513	22	10	the	the	DET
easat-2513	22	11	regional	regional	ADJ
easat-2513	22	12	head	head	NOUN
easat-2513	22	13	so	so	SCONJ
easat-2513	22	14	that	that	SCONJ
easat-2513	22	15	it	it	PRON
easat-2513	22	16	can	can	AUX
easat-2513	22	17	be	be	AUX
easat-2513	22	18	used	use	VERB
easat-2513	22	19	for	for	ADP
easat-2513	22	20	political	political	ADJ
easat-2513	22	21	purposes	purpose	NOUN
easat-2513	22	22	.	.	PUNCT
easat-2513	23	1	many	many	ADJ
easat-2513	23	2	regional	regional	ADJ
easat-2513	23	3	heads	head	NOUN
easat-2513	23	4	are	be	AUX
easat-2513	23	5	competing	compete	VERB
easat-2513	23	6	to	to	PART
easat-2513	23	7	achieve	achieve	VERB
easat-2513	23	8	bpk	bpk	NOUN
easat-2513	23	9	audit	audit	NOUN
easat-2513	23	10	opinion	opinion	NOUN
easat-2513	23	11	with	with	ADP
easat-2513	23	12	wtp	wtp	NOUN
easat-2513	23	13	status	status	NOUN
easat-2513	23	14	.	.	PUNCT
easat-2513	24	1	the	the	DET
easat-2513	24	2	case	case	NOUN
easat-2513	24	3	raises	raise	VERB
easat-2513	24	4	the	the	DET
easat-2513	24	5	efforts	effort	NOUN
easat-2513	24	6	of	of	ADP
easat-2513	24	7	state	state	NOUN
easat-2513	24	8	officials	official	NOUN
easat-2513	24	9	and	and	CCONJ
easat-2513	24	10	regional	regional	ADJ
easat-2513	24	11	heads	head	NOUN
easat-2513	24	12	to	to	PART
easat-2513	24	13	carry	carry	VERB
easat-2513	24	14	out	out	ADP
easat-2513	24	15	transactional	transactional	ADJ
easat-2513	24	16	bribery	bribery	NOUN
easat-2513	24	17	activities	activity	NOUN
easat-2513	24	18	to	to	PART
easat-2513	24	19	obtain	obtain	VERB
easat-2513	24	20	an	an	DET
easat-2513	24	21	audit	audit	NOUN
easat-2513	24	22	opinion	opinion	NOUN
easat-2513	24	23	with	with	ADP
easat-2513	24	24	wtp	wtp	NOUN
easat-2513	24	25	status	status	NOUN
easat-2513	24	26	by	by	ADP
easat-2513	24	27	bpk	bpk	PROPN
easat-2513	24	28	.	.	PUNCT
easat-2513	25	1	in	in	ADP
easat-2513	25	2	addition	addition	NOUN
easat-2513	25	3	to	to	ADP
easat-2513	25	4	examining	examine	VERB
easat-2513	25	5	financial	financial	ADJ
easat-2513	25	6	and	and	CCONJ
easat-2513	25	7	performance	performance	NOUN
easat-2513	25	8	reports	report	NOUN
easat-2513	25	9	,	,	PUNCT
easat-2513	25	10	bpk	bpk	NOUN
easat-2513	25	11	also	also	ADV
easat-2513	25	12	conducts	conduct	VERB
easat-2513	25	13	monitoring	monitor	VERB
easat-2513	25	14	activities	activity	NOUN
easat-2513	25	15	on	on	ADP
easat-2513	25	16	the	the	DET
easat-2513	25	17	follow	follow	NOUN
easat-2513	25	18	-	-	PUNCT
easat-2513	25	19	up	up	NOUN
easat-2513	25	20	of	of	ADP
easat-2513	25	21	audit	audit	NOUN
easat-2513	25	22	recommendations	recommendation	NOUN
easat-2513	25	23	that	that	PRON
easat-2513	25	24	have	have	AUX
easat-2513	25	25	been	be	AUX
easat-2513	25	26	implemented	implement	VERB
easat-2513	25	27	by	by	ADP
easat-2513	25	28	the	the	DET
easat-2513	25	29	entity	entity	NOUN
easat-2513	25	30	during	during	ADP
easat-2513	25	31	the	the	DET
easat-2513	25	32	period	period	NOUN
easat-2513	25	33	of	of	ADP
easat-2513	25	34	semester	semester	NOUN
easat-2513	25	35	or	or	CCONJ
easat-2513	25	36	every	every	DET
easat-2513	25	37	six	six	NUM
easat-2513	25	38	months	month	NOUN
easat-2513	25	39	in	in	ADP
easat-2513	25	40	one	one	NUM
easat-2513	25	41	fiscal	fiscal	ADJ
easat-2513	25	42	year	year	NOUN
easat-2513	25	43	.	.	PUNCT
easat-2513	26	1	the	the	DET
easat-2513	26	2	results	result	NOUN
easat-2513	26	3	of	of	ADP
easat-2513	26	4	the	the	DET
easat-2513	26	5	monitoring	monitoring	NOUN
easat-2513	26	6	are	be	AUX
easat-2513	26	7	outlined	outline	VERB
easat-2513	26	8	in	in	ADP
easat-2513	26	9	the	the	DET
easat-2513	26	10	semester	semester	NOUN
easat-2513	26	11	audit	audit	NOUN
easat-2513	26	12	results	result	NOUN
easat-2513	26	13	overview	overview	NOUN
easat-2513	26	14	(	(	PUNCT
easat-2513	26	15	ihps	ihps	NOUN
easat-2513	26	16	)	)	PUNCT
easat-2513	26	17	document	document	NOUN
easat-2513	26	18	.	.	PUNCT
easat-2513	27	1	in	in	ADP
easat-2513	27	2	2022	2022	NUM
easat-2513	27	3	semester	semester	NOUN
easat-2513	27	4	1	1	NUM
easat-2513	27	5	,	,	PUNCT
easat-2513	27	6	bpk	bpk	NOUN
easat-2513	27	7	has	have	AUX
easat-2513	27	8	compiled	compile	VERB
easat-2513	27	9	ihps	ihps	NOUN
easat-2513	27	10	and	and	CCONJ
easat-2513	27	11	monitored	monitor	VERB
easat-2513	27	12	the	the	DET
easat-2513	27	13	follow	follow	NOUN
easat-2513	27	14	-	-	PUNCT
easat-2513	27	15	up	up	NOUN
easat-2513	27	16	of	of	ADP
easat-2513	27	17	audit	audit	NOUN
easat-2513	27	18	recommendations	recommendation	NOUN
easat-2513	27	19	for	for	ADP
easat-2513	27	20	the	the	DET
easat-2513	27	21	period	period	NOUN
easat-2513	27	22	2005	2005	NUM
easat-2513	27	23	to	to	ADP
easat-2513	27	24	2022	2022	NUM
easat-2513	27	25	semester	semester	NOUN
easat-2513	27	26	1	1	NUM
easat-2513	27	27	,	,	PUNCT
easat-2513	27	28	from	from	ADP
easat-2513	27	29	the	the	DET
easat-2513	27	30	monitoring	monitoring	NOUN
easat-2513	27	31	results	result	NOUN
easat-2513	27	32	it	it	PRON
easat-2513	27	33	is	be	AUX
easat-2513	27	34	found	find	VERB
easat-2513	27	35	that	that	SCONJ
easat-2513	27	36	there	there	PRON
easat-2513	27	37	are	be	VERB
easat-2513	27	38	still	still	ADV
easat-2513	27	39	many	many	ADJ
easat-2513	27	40	recommendations	recommendation	NOUN
easat-2513	27	41	that	that	PRON
easat-2513	27	42	are	be	AUX
easat-2513	27	43	not	not	PART
easat-2513	27	44	appropriate	appropriate	ADJ
easat-2513	27	45	,	,	PUNCT
easat-2513	27	46	have	have	AUX
easat-2513	27	47	not	not	PART
easat-2513	27	48	been	be	AUX
easat-2513	27	49	followed	follow	VERB
easat-2513	27	50	up	up	ADP
easat-2513	27	51	,	,	PUNCT
easat-2513	27	52	and	and	CCONJ
easat-2513	27	53	can	can	AUX
easat-2513	27	54	not	not	PART
easat-2513	27	55	be	be	AUX
easat-2513	27	56	followed	follow	VERB
easat-2513	27	57	up	up	ADP
easat-2513	27	58	in	in	ADP
easat-2513	27	59	several	several	ADJ
easat-2513	27	60	ministries	ministry	NOUN
easat-2513	27	61	,	,	PUNCT
easat-2513	27	62	institutions	institution	NOUN
easat-2513	27	63	,	,	PUNCT
easat-2513	27	64	local	local	ADJ
easat-2513	27	65	governments	government	NOUN
easat-2513	27	66	,	,	PUNCT
easat-2513	27	67	bumn	bumn	NOUN
easat-2513	27	68	,	,	PUNCT
easat-2513	27	69	bumd	bumd	NOUN
easat-2513	27	70	and	and	CCONJ
easat-2513	27	71	other	other	ADJ
easat-2513	27	72	entities	entity	NOUN
easat-2513	27	73	.	.	PUNCT
easat-2513	28	1	figure	figure	NOUN
easat-2513	28	2	1	1	NUM
easat-2513	28	3	.	.	PUNCT
easat-2513	28	4	results	result	NOUN
easat-2513	28	5	of	of	ADP
easat-2513	28	6	monitoring	monitor	VERB
easat-2513	28	7	follow	follow	NOUN
easat-2513	28	8	-	-	PUNCT
easat-2513	28	9	up	up	NOUN
easat-2513	28	10	of	of	ADP
easat-2513	28	11	audit	audit	NOUN
easat-2513	28	12	recommendations	recommendation	NOUN
easat-2513	28	13	(	(	PUNCT
easat-2513	28	14	tlrhp	tlrhp	NOUN
easat-2513	28	15	)	)	PUNCT
easat-2513	28	16	on	on	ADP
easat-2513	28	17	lhp	lhp	PROPN
easat-2513	28	18	issued	issue	VERB
easat-2513	28	19	for	for	ADP
easat-2513	28	20	the	the	DET
easat-2513	28	21	period	period	NOUN
easat-2513	28	22	2005	2005	NUM
easat-2513	28	23	-	-	SYM
easat-2513	28	24	2022	2022	NUM
easat-2513	28	25	semester	semester	NOUN
easat-2513	28	26	1	1	NUM
easat-2513	28	27	according	accord	VERB
easat-2513	28	28	to	to	ADP
easat-2513	28	29	the	the	DET
easat-2513	28	30	number	number	NOUN
easat-2513	28	31	of	of	ADP
easat-2513	28	32	recommendations	recommendation	NOUN
easat-2513	28	33	at	at	ADP
easat-2513	28	34	ministries	ministry	NOUN
easat-2513	28	35	/	/	SYM
easat-2513	28	36	institutions	institution	NOUN
easat-2513	28	37	/	/	SYM
easat-2513	28	38	local	local	ADJ
easat-2513	28	39	governments	government	NOUN
easat-2513	28	40	/	/	SYM
easat-2513	28	41	state	state	NOUN
easat-2513	28	42	owned	own	VERB
easat-2513	28	43	enterprises	enterprise	NOUN
easat-2513	28	44	/	/	SYM
easat-2513	28	45	regional	regional	ADJ
easat-2513	28	46	owned	own	VERB
easat-2513	28	47	enterprises	enterprise	NOUN
easat-2513	28	48	and	and	CCONJ
easat-2513	28	49	other	other	ADJ
easat-2513	28	50	bodies	body	NOUN
easat-2513	28	51	.	.	PUNCT
easat-2513	29	1	source	source	NOUN
easat-2513	29	2	:	:	PUNCT
easat-2513	29	3	bpk	bpk	PROPN
easat-2513	29	4	ri	ri	PROPN
easat-2513	29	5	,	,	PUNCT
easat-2513	29	6	2023	2023	NUM
easat-2513	29	7	.	.	PUNCT
easat-2513	30	1	in	in	ADP
easat-2513	30	2	addition	addition	NOUN
easat-2513	30	3	to	to	ADP
easat-2513	30	4	monitoring	monitor	VERB
easat-2513	30	5	the	the	DET
easat-2513	30	6	follow	follow	NOUN
easat-2513	30	7	-	-	PUNCT
easat-2513	30	8	up	up	NOUN
easat-2513	30	9	of	of	ADP
easat-2513	30	10	bpk	bpk	NOUN
easat-2513	30	11	ri	ri	NOUN
easat-2513	30	12	audit	audit	NOUN
easat-2513	30	13	recommendations	recommendation	NOUN
easat-2513	30	14	in	in	ADP
easat-2513	30	15	the	the	DET
easat-2513	30	16	central	central	ADJ
easat-2513	30	17	government	government	NOUN
easat-2513	30	18	,	,	PUNCT
easat-2513	30	19	especially	especially	ADV
easat-2513	30	20	ministries	ministry	NOUN
easat-2513	30	21	/	/	SYM
easat-2513	30	22	institutions	institution	NOUN
easat-2513	30	23	/	/	SYM
easat-2513	30	24	state	state	NOUN
easat-2513	30	25	-	-	PUNCT
easat-2513	30	26	owned	own	VERB
easat-2513	30	27	enterprises	enterprise	NOUN
easat-2513	30	28	and	and	CCONJ
easat-2513	30	29	other	other	ADJ
easat-2513	30	30	agencies	agency	NOUN
easat-2513	30	31	,	,	PUNCT
easat-2513	30	32	bpk	bpk	PROPN
easat-2513	30	33	ri	ri	PROPN
easat-2513	30	34	also	also	ADV
easat-2513	30	35	monitors	monitor	VERB
easat-2513	30	36	the	the	DET
easat-2513	30	37	implementation	implementation	NOUN
easat-2513	30	38	of	of	ADP
easat-2513	30	39	follow	follow	NOUN
easat-2513	30	40	-	-	PUNCT
easat-2513	30	41	up	up	NOUN
easat-2513	30	42	of	of	ADP
easat-2513	30	43	audit	audit	NOUN
easat-2513	30	44	recommendations	recommendation	NOUN
easat-2513	30	45	(	(	PUNCT
easat-2513	30	46	tlrhp	tlrhp	NOUN
easat-2513	30	47	)	)	PUNCT
easat-2513	30	48	in	in	ADP
easat-2513	30	49	regional	regional	ADJ
easat-2513	30	50	governments	government	NOUN
easat-2513	30	51	,	,	PUNCT
easat-2513	30	52	both	both	PRON
easat-2513	30	53	provincial	provincial	ADJ
easat-2513	30	54	regional	regional	ADJ
easat-2513	30	55	governments	government	NOUN
easat-2513	30	56	and	and	CCONJ
easat-2513	30	57	regency	regency	PROPN
easat-2513	30	58	/	/	SYM
easat-2513	30	59	city	city	PROPN
easat-2513	30	60	regional	regional	ADJ
easat-2513	30	61	governments	government	NOUN
easat-2513	30	62	throughout	throughout	ADP
easat-2513	30	63	indonesia	indonesia	PROPN
easat-2513	30	64	.	.	PUNCT
easat-2513	31	1	based	base	VERB
easat-2513	31	2	on	on	ADP
easat-2513	31	3	data	datum	NOUN
easat-2513	31	4	obtained	obtain	VERB
easat-2513	31	5	from	from	ADP
easat-2513	31	6	bpk	bpk	PROPN
easat-2513	31	7	ri	ri	PROPN
easat-2513	31	8	,	,	PUNCT
easat-2513	31	9	the	the	DET
easat-2513	31	10	results	result	NOUN
easat-2513	31	11	of	of	ADP
easat-2513	31	12	the	the	DET
easat-2513	31	13	follow	follow	NOUN
easat-2513	31	14	-	-	PUNCT
easat-2513	31	15	up	up	NOUN
easat-2513	31	16	of	of	ADP
easat-2513	31	17	audit	audit	NOUN
easat-2513	31	18	recommendations	recommendation	NOUN
easat-2513	31	19	(	(	PUNCT
easat-2513	31	20	tlrhp	tlrhp	NOUN
easat-2513	31	21	)	)	PUNCT
easat-2513	31	22	on	on	ADP
easat-2513	31	23	local	local	ADJ
easat-2513	31	24	governments	government	NOUN
easat-2513	31	25	in	in	ADP
easat-2513	31	26	indonesia	indonesia	PROPN
easat-2513	31	27	from	from	ADP
easat-2513	31	28	2020	2020	NUM
easat-2513	31	29	to	to	ADP
easat-2513	31	30	2021	2021	NUM
easat-2513	31	31	are	be	AUX
easat-2513	31	32	obtained	obtain	VERB
easat-2513	31	33	,	,	PUNCT
easat-2513	31	34	as	as	SCONJ
easat-2513	31	35	described	describe	VERB
easat-2513	31	36	in	in	ADP
easat-2513	31	37	figure	figure	NOUN
easat-2513	31	38	2	2	NUM
easat-2513	31	39	.	.	NOUN
easat-2513	31	40	2602	2602	NUM
easat-2513	31	41	edelweiss	edelweiss	PROPN
easat-2513	31	42	applied	apply	VERB
easat-2513	31	43	science	science	NOUN
easat-2513	31	44	and	and	CCONJ
easat-2513	31	45	technology	technology	NOUN
easat-2513	31	46	issn	issn	PROPN
easat-2513	31	47	:	:	PUNCT
easat-2513	31	48	2576	2576	NUM
easat-2513	31	49	-	-	SYM
easat-2513	31	50	8484	8484	NUM
easat-2513	31	51	vol	vol	NOUN
easat-2513	31	52	.	.	PROPN
easat-2513	32	1	8	8	NUM
easat-2513	32	2	,	,	PUNCT
easat-2513	32	3	no	no	INTJ
easat-2513	32	4	.	.	NOUN
easat-2513	32	5	6	6	NUM
easat-2513	32	6	:	:	SYM
easat-2513	32	7	2600	2600	NUM
easat-2513	32	8	-	-	SYM
easat-2513	32	9	2618	2618	NUM
easat-2513	32	10	,	,	PUNCT
easat-2513	32	11	2024	2024	NUM
easat-2513	32	12	doi	doi	NOUN
easat-2513	32	13	:	:	PUNCT
easat-2513	32	14	10.55214/25768484.v8i6.2513	10.55214/25768484.v8i6.2513	PROPN
easat-2513	32	15	©	©	PROPN
easat-2513	32	16	2024	2024	NUM
easat-2513	32	17	by	by	ADP
easat-2513	32	18	the	the	DET
easat-2513	32	19	authors	author	NOUN
easat-2513	32	20	;	;	PUNCT
easat-2513	32	21	licensee	licensee	PROPN
easat-2513	32	22	learning	learn	VERB
easat-2513	32	23	gate	gate	NOUN
easat-2513	32	24	figure	figure	NOUN
easat-2513	32	25	2	2	NUM
easat-2513	32	26	.	.	NOUN
easat-2513	32	27	results	result	NOUN
easat-2513	32	28	of	of	ADP
easat-2513	32	29	monitoring	monitoring	NOUN
easat-2513	32	30	of	of	ADP
easat-2513	32	31	tlrhp	tlrhp	NOUN
easat-2513	32	32	implementation	implementation	NOUN
easat-2513	32	33	by	by	ADP
easat-2513	32	34	entities	entity	NOUN
easat-2513	32	35	as	as	ADP
easat-2513	32	36	of	of	ADP
easat-2513	32	37	semester	semester	NOUN
easat-2513	32	38	1	1	NUM
easat-2513	32	39	2022	2022	NUM
easat-2513	32	40	for	for	ADP
easat-2513	32	41	lhp	lhp	PROPN
easat-2513	32	42	issued	issue	VERB
easat-2513	32	43	in	in	ADP
easat-2513	32	44	2020	2020	NUM
easat-2513	32	45	semester	semester	NOUN
easat-2513	32	46	1	1	NUM
easat-2513	32	47	2022	2022	NUM
easat-2513	32	48	in	in	ADP
easat-2513	32	49	local	local	ADJ
easat-2513	32	50	governments	government	NOUN
easat-2513	32	51	in	in	ADP
easat-2513	32	52	indonesia	indonesia	PROPN
easat-2513	32	53	.	.	PUNCT
easat-2513	33	1	source	source	NOUN
easat-2513	33	2	:	:	PUNCT
easat-2513	33	3	bpk	bpk	PROPN
easat-2513	33	4	ri	ri	PROPN
easat-2513	33	5	,	,	PUNCT
easat-2513	33	6	2023	2023	NUM
easat-2513	33	7	.	.	PUNCT
easat-2513	34	1	bpk	bpk	NOUN
easat-2513	34	2	examination	examination	NOUN
easat-2513	34	3	does	do	AUX
easat-2513	34	4	not	not	PART
easat-2513	34	5	stop	stop	VERB
easat-2513	34	6	after	after	SCONJ
easat-2513	34	7	an	an	DET
easat-2513	34	8	institution	institution	NOUN
easat-2513	34	9	gets	get	VERB
easat-2513	34	10	a	a	DET
easat-2513	34	11	wtp	wtp	NOUN
easat-2513	34	12	opinion	opinion	NOUN
easat-2513	34	13	.	.	PUNCT
easat-2513	35	1	there	there	PRON
easat-2513	35	2	are	be	VERB
easat-2513	35	3	still	still	ADV
easat-2513	35	4	other	other	ADJ
easat-2513	35	5	obligations	obligation	NOUN
easat-2513	35	6	that	that	PRON
easat-2513	35	7	must	must	AUX
easat-2513	35	8	be	be	AUX
easat-2513	35	9	followed	follow	VERB
easat-2513	35	10	up	up	ADP
easat-2513	35	11	by	by	ADP
easat-2513	35	12	related	related	ADJ
easat-2513	35	13	parties	party	NOUN
easat-2513	35	14	as	as	ADP
easat-2513	35	15	auditees	auditee	NOUN
easat-2513	35	16	or	or	CCONJ
easat-2513	35	17	examined	examine	VERB
easat-2513	35	18	.	.	PUNCT
easat-2513	36	1	although	although	SCONJ
easat-2513	36	2	in	in	ADP
easat-2513	36	3	the	the	DET
easat-2513	36	4	opinion	opinion	NOUN
easat-2513	36	5	the	the	DET
easat-2513	36	6	agency	agency	NOUN
easat-2513	36	7	obtained	obtain	VERB
easat-2513	36	8	wtp	wtp	NOUN
easat-2513	36	9	,	,	PUNCT
easat-2513	36	10	there	there	PRON
easat-2513	36	11	still	still	ADV
easat-2513	36	12	needs	need	VERB
easat-2513	36	13	to	to	PART
easat-2513	36	14	be	be	AUX
easat-2513	36	15	a	a	DET
easat-2513	36	16	note	note	NOUN
easat-2513	36	17	in	in	ADP
easat-2513	36	18	the	the	DET
easat-2513	36	19	auditor	auditor	NOUN
easat-2513	36	20	's	's	PART
easat-2513	36	21	examination	examination	NOUN
easat-2513	36	22	to	to	PART
easat-2513	36	23	be	be	AUX
easat-2513	36	24	followed	follow	VERB
easat-2513	36	25	up	up	ADP
easat-2513	36	26	.	.	PUNCT
easat-2513	37	1	in	in	ADP
easat-2513	37	2	this	this	DET
easat-2513	37	3	condition	condition	NOUN
easat-2513	37	4	,	,	PUNCT
easat-2513	37	5	the	the	DET
easat-2513	37	6	auditee	auditee	NOUN
easat-2513	37	7	must	must	AUX
easat-2513	37	8	actively	actively	ADV
easat-2513	37	9	follow	follow	VERB
easat-2513	37	10	up	up	ADP
easat-2513	37	11	on	on	ADP
easat-2513	37	12	the	the	DET
easat-2513	37	13	recommendations	recommendation	NOUN
easat-2513	37	14	of	of	ADP
easat-2513	37	15	the	the	DET
easat-2513	37	16	bpk	bpk	NOUN
easat-2513	37	17	audit	audit	NOUN
easat-2513	37	18	results	result	NOUN
easat-2513	37	19	.	.	PUNCT
easat-2513	38	1	follow	follow	VERB
easat-2513	38	2	-	-	PUNCT
easat-2513	38	3	up	up	ADP
easat-2513	38	4	recommendations	recommendation	NOUN
easat-2513	38	5	are	be	AUX
easat-2513	38	6	needed	need	VERB
easat-2513	38	7	to	to	PART
easat-2513	38	8	improve	improve	VERB
easat-2513	38	9	the	the	DET
easat-2513	38	10	internal	internal	ADJ
easat-2513	38	11	control	control	NOUN
easat-2513	38	12	system	system	NOUN
easat-2513	38	13	(	(	PUNCT
easat-2513	38	14	spi	spi	NOUN
easat-2513	38	15	)	)	PUNCT
easat-2513	38	16	and	and	CCONJ
easat-2513	38	17	compliance	compliance	NOUN
easat-2513	38	18	with	with	ADP
easat-2513	38	19	legislation	legislation	NOUN
easat-2513	38	20	.	.	PUNCT
easat-2513	39	1	based	base	VERB
easat-2513	39	2	on	on	ADP
easat-2513	39	3	the	the	DET
easat-2513	39	4	observations	observation	NOUN
easat-2513	39	5	of	of	ADP
easat-2513	39	6	researchers	researcher	NOUN
easat-2513	39	7	that	that	SCONJ
easat-2513	39	8	the	the	DET
easat-2513	39	9	factors	factor	NOUN
easat-2513	39	10	causing	cause	VERB
easat-2513	39	11	the	the	DET
easat-2513	39	12	recommendations	recommendation	NOUN
easat-2513	39	13	that	that	PRON
easat-2513	39	14	have	have	AUX
easat-2513	39	15	not	not	PART
easat-2513	39	16	been	be	AUX
easat-2513	39	17	followed	follow	VERB
easat-2513	39	18	up	up	ADP
easat-2513	39	19	are	be	AUX
easat-2513	39	20	derived	derive	VERB
easat-2513	39	21	from	from	ADP
easat-2513	39	22	the	the	DET
easat-2513	39	23	weak	weak	ADJ
easat-2513	39	24	implementation	implementation	NOUN
easat-2513	39	25	of	of	ADP
easat-2513	39	26	the	the	DET
easat-2513	39	27	internal	internal	ADJ
easat-2513	39	28	control	control	NOUN
easat-2513	39	29	system	system	NOUN
easat-2513	39	30	by	by	ADP
easat-2513	39	31	each	each	DET
easat-2513	39	32	entity	entity	NOUN
easat-2513	39	33	,	,	PUNCT
easat-2513	39	34	as	as	SCONJ
easat-2513	39	35	discussed	discuss	VERB
easat-2513	39	36	above	above	ADP
easat-2513	39	37	that	that	SCONJ
easat-2513	39	38	there	there	PRON
easat-2513	39	39	are	be	VERB
easat-2513	39	40	several	several	ADJ
easat-2513	39	41	findings	finding	NOUN
easat-2513	39	42	that	that	PRON
easat-2513	39	43	show	show	VERB
easat-2513	39	44	the	the	DET
easat-2513	39	45	internal	internal	ADJ
easat-2513	39	46	control	control	NOUN
easat-2513	39	47	system	system	NOUN
easat-2513	39	48	has	have	AUX
easat-2513	39	49	not	not	PART
easat-2513	39	50	run	run	VERB
easat-2513	39	51	optimally	optimally	ADV
easat-2513	39	52	.	.	PUNCT
easat-2513	40	1	the	the	DET
easat-2513	40	2	problem	problem	NOUN
easat-2513	40	3	of	of	ADP
easat-2513	40	4	the	the	DET
easat-2513	40	5	lack	lack	NOUN
easat-2513	40	6	of	of	ADP
easat-2513	40	7	leadership	leadership	NOUN
easat-2513	40	8	role	role	NOUN
easat-2513	40	9	in	in	ADP
easat-2513	40	10	supervising	supervise	VERB
easat-2513	40	11	employees	employee	NOUN
easat-2513	40	12	while	while	SCONJ
easat-2513	40	13	working	work	VERB
easat-2513	40	14	and	and	CCONJ
easat-2513	40	15	checking	check	VERB
easat-2513	40	16	the	the	DET
easat-2513	40	17	completeness	completeness	NOUN
easat-2513	40	18	and	and	CCONJ
easat-2513	40	19	validity	validity	NOUN
easat-2513	40	20	of	of	ADP
easat-2513	40	21	documents	document	NOUN
easat-2513	40	22	contained	contain	VERB
easat-2513	40	23	in	in	ADP
easat-2513	40	24	the	the	DET
easat-2513	40	25	financial	financial	ADJ
easat-2513	40	26	statements	statement	NOUN
easat-2513	40	27	,	,	PUNCT
easat-2513	40	28	so	so	SCONJ
easat-2513	40	29	that	that	SCONJ
easat-2513	40	30	employees	employee	NOUN
easat-2513	40	31	do	do	AUX
easat-2513	40	32	not	not	PART
easat-2513	40	33	work	work	VERB
easat-2513	40	34	optimally	optimally	ADV
easat-2513	40	35	and	and	CCONJ
easat-2513	40	36	increase	increase	VERB
easat-2513	40	37	the	the	DET
easat-2513	40	38	opportunity	opportunity	NOUN
easat-2513	40	39	for	for	SCONJ
easat-2513	40	40	employees	employee	NOUN
easat-2513	40	41	to	to	PART
easat-2513	40	42	commit	commit	VERB
easat-2513	40	43	fraud	fraud	NOUN
easat-2513	40	44	which	which	PRON
easat-2513	40	45	will	will	AUX
easat-2513	40	46	have	have	VERB
easat-2513	40	47	an	an	DET
easat-2513	40	48	impact	impact	NOUN
easat-2513	40	49	on	on	ADP
easat-2513	40	50	corrupt	corrupt	ADJ
easat-2513	40	51	acts	act	NOUN
easat-2513	40	52	such	such	ADJ
easat-2513	40	53	as	as	ADP
easat-2513	40	54	changing	change	VERB
easat-2513	40	55	the	the	DET
easat-2513	40	56	value	value	NOUN
easat-2513	40	57	of	of	ADP
easat-2513	40	58	financial	financial	ADJ
easat-2513	40	59	information	information	NOUN
easat-2513	40	60	,	,	PUNCT
easat-2513	40	61	deliberately	deliberately	ADV
easat-2513	40	62	leaving	leave	VERB
easat-2513	40	63	documents	document	NOUN
easat-2513	40	64	that	that	PRON
easat-2513	40	65	are	be	AUX
easat-2513	40	66	not	not	PART
easat-2513	40	67	equipped	equip	VERB
easat-2513	40	68	with	with	ADP
easat-2513	40	69	transaction	transaction	NOUN
easat-2513	40	70	evidence	evidence	NOUN
easat-2513	40	71	and	and	CCONJ
easat-2513	40	72	other	other	ADJ
easat-2513	40	73	actions	action	NOUN
easat-2513	40	74	that	that	PRON
easat-2513	40	75	make	make	VERB
easat-2513	40	76	the	the	DET
easat-2513	40	77	financial	financial	ADJ
easat-2513	40	78	statements	statement	NOUN
easat-2513	40	79	reported	report	VERB
easat-2513	40	80	materially	materially	ADV
easat-2513	40	81	unfair	unfair	ADJ
easat-2513	40	82	.	.	PUNCT
easat-2513	41	1	completion	completion	NOUN
easat-2513	41	2	of	of	ADP
easat-2513	41	3	the	the	DET
easat-2513	41	4	follow	follow	NOUN
easat-2513	41	5	-	-	PUNCT
easat-2513	41	6	up	up	NOUN
easat-2513	41	7	to	to	ADP
easat-2513	41	8	the	the	DET
easat-2513	41	9	bpk	bpk	PROPN
easat-2513	41	10	's	's	PART
easat-2513	41	11	lhp	lhp	NOUN
easat-2513	41	12	requires	require	VERB
easat-2513	41	13	resources	resource	NOUN
easat-2513	41	14	in	in	ADP
easat-2513	41	15	each	each	DET
easat-2513	41	16	entity	entity	NOUN
easat-2513	41	17	so	so	SCONJ
easat-2513	41	18	that	that	SCONJ
easat-2513	41	19	recommendations	recommendation	NOUN
easat-2513	41	20	can	can	AUX
easat-2513	41	21	be	be	AUX
easat-2513	41	22	fulfilled	fulfil	VERB
easat-2513	41	23	within	within	ADP
easat-2513	41	24	the	the	DET
easat-2513	41	25	specified	specified	ADJ
easat-2513	41	26	time	time	NOUN
easat-2513	41	27	period	period	NOUN
easat-2513	41	28	.	.	PUNCT
easat-2513	42	1	the	the	DET
easat-2513	42	2	problem	problem	NOUN
easat-2513	42	3	in	in	ADP
easat-2513	42	4	terms	term	NOUN
easat-2513	42	5	of	of	ADP
easat-2513	42	6	the	the	DET
easat-2513	42	7	resource	resource	NOUN
easat-2513	42	8	aspect	aspect	NOUN
easat-2513	42	9	is	be	AUX
easat-2513	42	10	the	the	DET
easat-2513	42	11	limited	limited	ADJ
easat-2513	42	12	human	human	ADJ
easat-2513	42	13	resources	resource	NOUN
easat-2513	42	14	in	in	ADP
easat-2513	42	15	each	each	DET
easat-2513	42	16	entity	entity	NOUN
easat-2513	42	17	as	as	ADP
easat-2513	42	18	an	an	DET
easat-2513	42	19	officer	officer	NOUN
easat-2513	42	20	compiling	compile	VERB
easat-2513	42	21	financial	financial	ADJ
easat-2513	42	22	statements	statement	NOUN
easat-2513	42	23	and	and	CCONJ
easat-2513	42	24	compiling	compile	VERB
easat-2513	42	25	follow	follow	NOUN
easat-2513	42	26	-	-	PUNCT
easat-2513	42	27	up	up	ADP
easat-2513	42	28	audit	audit	NOUN
easat-2513	42	29	results	result	NOUN
easat-2513	42	30	.	.	PUNCT
easat-2513	43	1	another	another	DET
easat-2513	43	2	problem	problem	NOUN
easat-2513	43	3	of	of	ADP
easat-2513	43	4	limited	limited	ADJ
easat-2513	43	5	resources	resource	NOUN
easat-2513	43	6	is	be	AUX
easat-2513	43	7	the	the	DET
easat-2513	43	8	limited	limited	ADJ
easat-2513	43	9	budget	budget	NOUN
easat-2513	43	10	resources	resource	NOUN
easat-2513	43	11	in	in	ADP
easat-2513	43	12	each	each	DET
easat-2513	43	13	opd	opd	NOUN
easat-2513	43	14	allocated	allocate	VERB
easat-2513	43	15	for	for	ADP
easat-2513	43	16	the	the	DET
easat-2513	43	17	completion	completion	NOUN
easat-2513	43	18	of	of	ADP
easat-2513	43	19	follow	follow	NOUN
easat-2513	43	20	-	-	PUNCT
easat-2513	43	21	up	up	ADP
easat-2513	43	22	activities	activity	NOUN
easat-2513	43	23	on	on	ADP
easat-2513	43	24	the	the	DET
easat-2513	43	25	results	result	NOUN
easat-2513	43	26	of	of	ADP
easat-2513	43	27	the	the	DET
easat-2513	43	28	bpk	bpk	NOUN
easat-2513	43	29	examination	examination	NOUN
easat-2513	43	30	.	.	PUNCT
easat-2513	44	1	problems	problem	NOUN
easat-2513	44	2	in	in	ADP
easat-2513	44	3	the	the	DET
easat-2513	44	4	implementation	implementation	NOUN
easat-2513	44	5	of	of	ADP
easat-2513	44	6	regulations	regulation	NOUN
easat-2513	44	7	,	,	PUNCT
easat-2513	44	8	such	such	ADJ
easat-2513	44	9	as	as	ADP
easat-2513	44	10	one	one	NUM
easat-2513	44	11	of	of	ADP
easat-2513	44	12	which	which	PRON
easat-2513	44	13	is	be	AUX
easat-2513	44	14	the	the	DET
easat-2513	44	15	completion	completion	NOUN
easat-2513	44	16	of	of	ADP
easat-2513	44	17	follow	follow	NOUN
easat-2513	44	18	-	-	PUNCT
easat-2513	44	19	up	up	NOUN
easat-2513	44	20	on	on	ADP
easat-2513	44	21	the	the	DET
easat-2513	44	22	results	result	NOUN
easat-2513	44	23	of	of	ADP
easat-2513	44	24	the	the	DET
easat-2513	44	25	bpk	bpk	NOUN
easat-2513	44	26	examination	examination	NOUN
easat-2513	44	27	must	must	AUX
easat-2513	44	28	be	be	AUX
easat-2513	44	29	completed	complete	VERB
easat-2513	44	30	no	no	ADV
easat-2513	44	31	later	later	ADV
easat-2513	44	32	than	than	ADP
easat-2513	44	33	60	60	NUM
easat-2513	44	34	(	(	PUNCT
easat-2513	44	35	sixty	sixty	NUM
easat-2513	44	36	)	)	PUNCT
easat-2513	44	37	days	day	NOUN
easat-2513	44	38	after	after	SCONJ
easat-2513	44	39	the	the	DET
easat-2513	44	40	lhp	lhp	NOUN
easat-2513	44	41	is	be	AUX
easat-2513	44	42	received	receive	VERB
easat-2513	44	43	,	,	PUNCT
easat-2513	44	44	but	but	CCONJ
easat-2513	44	45	in	in	ADP
easat-2513	44	46	reality	reality	NOUN
easat-2513	44	47	,	,	PUNCT
easat-2513	44	48	some	some	DET
easat-2513	44	49	findings	finding	NOUN
easat-2513	44	50	have	have	AUX
easat-2513	44	51	not	not	PART
easat-2513	44	52	been	be	AUX
easat-2513	44	53	resolved	resolve	VERB
easat-2513	44	54	for	for	ADP
easat-2513	44	55	years	year	NOUN
easat-2513	44	56	and	and	CCONJ
easat-2513	44	57	the	the	DET
easat-2513	44	58	principle	principle	NOUN
easat-2513	44	59	of	of	ADP
easat-2513	44	60	enforcement	enforcement	NOUN
easat-2513	44	61	in	in	ADP
easat-2513	44	62	the	the	DET
easat-2513	44	63	form	form	NOUN
easat-2513	44	64	of	of	ADP
easat-2513	44	65	administrative	administrative	ADJ
easat-2513	44	66	and	and	CCONJ
easat-2513	44	67	criminal	criminal	ADJ
easat-2513	44	68	sanctions	sanction	NOUN
easat-2513	44	69	has	have	AUX
easat-2513	44	70	not	not	PART
easat-2513	44	71	been	be	AUX
easat-2513	44	72	implemented	implement	VERB
easat-2513	44	73	.	.	PUNCT
easat-2513	45	1	related	relate	VERB
easat-2513	45	2	to	to	ADP
easat-2513	45	3	monitoring	monitor	VERB
easat-2513	45	4	issues	issue	NOUN
easat-2513	45	5	,	,	PUNCT
easat-2513	45	6	there	there	PRON
easat-2513	45	7	are	be	VERB
easat-2513	45	8	still	still	ADV
easat-2513	45	9	discrepancies	discrepancy	NOUN
easat-2513	45	10	in	in	ADP
easat-2513	45	11	the	the	DET
easat-2513	45	12	results	result	NOUN
easat-2513	45	13	of	of	ADP
easat-2513	45	14	the	the	DET
easat-2513	45	15	review	review	NOUN
easat-2513	45	16	conducted	conduct	VERB
easat-2513	45	17	by	by	ADP
easat-2513	45	18	bpk	bpk	NOUN
easat-2513	45	19	with	with	ADP
easat-2513	45	20	the	the	DET
easat-2513	45	21	existing	exist	VERB
easat-2513	45	22	entities	entity	NOUN
easat-2513	45	23	.	.	PUNCT
easat-2513	46	1	for	for	ADP
easat-2513	46	2	example	example	NOUN
easat-2513	46	3	,	,	PUNCT
easat-2513	46	4	bpk	bpk	PROPN
easat-2513	46	5	noted	note	VERB
easat-2513	46	6	that	that	SCONJ
easat-2513	46	7	the	the	DET
easat-2513	46	8	results	result	NOUN
easat-2513	46	9	of	of	ADP
easat-2513	46	10	monitoring	monitor	VERB
easat-2513	46	11	found	find	VERB
easat-2513	46	12	recommendations	recommendation	NOUN
easat-2513	46	13	that	that	PRON
easat-2513	46	14	have	have	AUX
easat-2513	46	15	not	not	PART
easat-2513	46	16	been	be	AUX
easat-2513	46	17	followed	follow	VERB
easat-2513	46	18	up	up	ADP
easat-2513	46	19	,	,	PUNCT
easat-2513	46	20	even	even	ADV
easat-2513	46	21	though	though	SCONJ
easat-2513	46	22	the	the	DET
easat-2513	46	23	entity	entity	NOUN
easat-2513	46	24	has	have	AUX
easat-2513	46	25	followed	follow	VERB
easat-2513	46	26	up	up	ADP
easat-2513	46	27	on	on	ADP
easat-2513	46	28	existing	exist	VERB
easat-2513	46	29	2603	2603	NUM
easat-2513	46	30	edelweiss	edelweiss	PROPN
easat-2513	46	31	applied	apply	VERB
easat-2513	46	32	science	science	NOUN
easat-2513	46	33	and	and	CCONJ
easat-2513	46	34	technology	technology	NOUN
easat-2513	46	35	issn	issn	PROPN
easat-2513	46	36	:	:	PUNCT
easat-2513	46	37	2576	2576	NUM
easat-2513	46	38	-	-	SYM
easat-2513	46	39	8484	8484	NUM
easat-2513	46	40	vol	vol	NOUN
easat-2513	46	41	.	.	PROPN
easat-2513	46	42	8	8	NUM
easat-2513	46	43	,	,	PUNCT
easat-2513	46	44	no	no	INTJ
easat-2513	46	45	.	.	NOUN
easat-2513	46	46	6	6	NUM
easat-2513	46	47	:	:	SYM
easat-2513	46	48	2600	2600	NUM
easat-2513	46	49	-	-	SYM
easat-2513	46	50	2618	2618	NUM
easat-2513	46	51	,	,	PUNCT
easat-2513	46	52	2024	2024	NUM
easat-2513	46	53	doi	doi	NOUN
easat-2513	46	54	:	:	PUNCT
easat-2513	46	55	10.55214/25768484.v8i6.2513	10.55214/25768484.v8i6.2513	PROPN
easat-2513	46	56	©	©	PROPN
easat-2513	46	57	2024	2024	NUM
easat-2513	46	58	by	by	ADP
easat-2513	46	59	the	the	DET
easat-2513	46	60	authors	author	NOUN
easat-2513	46	61	;	;	PUNCT
easat-2513	46	62	licensee	licensee	PROPN
easat-2513	46	63	learning	learn	VERB
easat-2513	46	64	gate	gate	NOUN
easat-2513	46	65	recommendations	recommendation	NOUN
easat-2513	46	66	.	.	PUNCT
easat-2513	47	1	the	the	DET
easat-2513	47	2	misalignment	misalignment	NOUN
easat-2513	47	3	of	of	ADP
easat-2513	47	4	bpk	bpk	PROPN
easat-2513	47	5	's	's	PART
easat-2513	47	6	records	record	NOUN
easat-2513	47	7	with	with	ADP
easat-2513	47	8	the	the	DET
easat-2513	47	9	entity	entity	NOUN
easat-2513	47	10	is	be	AUX
easat-2513	47	11	due	due	ADJ
easat-2513	47	12	to	to	ADP
easat-2513	47	13	the	the	DET
easat-2513	47	14	ever	ever	ADV
easat-2513	47	15	-	-	PUNCT
easat-2513	47	16	changing	change	VERB
easat-2513	47	17	monitoring	monitoring	NOUN
easat-2513	47	18	team	team	NOUN
easat-2513	47	19	and	and	CCONJ
easat-2513	47	20	also	also	ADV
easat-2513	47	21	bpk	bpk	PROPN
easat-2513	47	22	has	have	AUX
easat-2513	47	23	not	not	PART
easat-2513	47	24	been	be	AUX
easat-2513	47	25	able	able	ADJ
easat-2513	47	26	to	to	PART
easat-2513	47	27	strengthen	strengthen	VERB
easat-2513	47	28	the	the	DET
easat-2513	47	29	existing	exist	VERB
easat-2513	47	30	database	database	NOUN
easat-2513	47	31	.	.	PUNCT
easat-2513	48	1	another	another	DET
easat-2513	48	2	problem	problem	NOUN
easat-2513	48	3	that	that	PRON
easat-2513	48	4	causes	cause	VERB
easat-2513	48	5	the	the	DET
easat-2513	48	6	large	large	ADJ
easat-2513	48	7	number	number	NOUN
easat-2513	48	8	of	of	ADP
easat-2513	48	9	bpk	bpk	NOUN
easat-2513	48	10	audit	audit	NOUN
easat-2513	48	11	findings	finding	NOUN
easat-2513	48	12	in	in	ADP
easat-2513	48	13	local	local	ADJ
easat-2513	48	14	governments	government	NOUN
easat-2513	48	15	in	in	ADP
easat-2513	48	16	indonesia	indonesia	PROPN
easat-2513	48	17	is	be	AUX
easat-2513	48	18	the	the	DET
easat-2513	48	19	absence	absence	NOUN
easat-2513	48	20	of	of	ADP
easat-2513	48	21	a	a	DET
easat-2513	48	22	strong	strong	ADJ
easat-2513	48	23	commitment	commitment	NOUN
easat-2513	48	24	and	and	CCONJ
easat-2513	48	25	integrity	integrity	NOUN
easat-2513	48	26	of	of	ADP
easat-2513	48	27	the	the	DET
easat-2513	48	28	leadership	leadership	NOUN
easat-2513	48	29	to	to	PART
easat-2513	48	30	resolve	resolve	VERB
easat-2513	48	31	the	the	DET
easat-2513	48	32	existing	exist	VERB
easat-2513	48	33	audit	audit	NOUN
easat-2513	48	34	results	result	NOUN
easat-2513	48	35	.	.	PUNCT
easat-2513	49	1	the	the	DET
easat-2513	49	2	role	role	NOUN
easat-2513	49	3	of	of	ADP
easat-2513	49	4	the	the	DET
easat-2513	49	5	leadership	leadership	NOUN
easat-2513	49	6	in	in	ADP
easat-2513	49	7	supporting	support	VERB
easat-2513	49	8	the	the	DET
easat-2513	49	9	achievement	achievement	NOUN
easat-2513	49	10	of	of	ADP
easat-2513	49	11	financial	financial	ADJ
easat-2513	49	12	audits	audit	NOUN
easat-2513	49	13	carried	carry	VERB
easat-2513	49	14	out	out	ADP
easat-2513	49	15	by	by	ADP
easat-2513	49	16	bpk	bpk	NOUN
easat-2513	49	17	objectively	objectively	ADV
easat-2513	49	18	and	and	CCONJ
easat-2513	49	19	independently	independently	ADV
easat-2513	49	20	becomes	become	VERB
easat-2513	49	21	a	a	DET
easat-2513	49	22	dilemma	dilemma	NOUN
easat-2513	49	23	when	when	SCONJ
easat-2513	49	24	the	the	DET
easat-2513	49	25	leadership	leadership	NOUN
easat-2513	49	26	is	be	AUX
easat-2513	49	27	involved	involve	VERB
easat-2513	49	28	in	in	ADP
easat-2513	49	29	several	several	ADJ
easat-2513	49	30	opd	opd	NOUN
easat-2513	49	31	activity	activity	NOUN
easat-2513	49	32	projects	project	NOUN
easat-2513	49	33	and	and	CCONJ
easat-2513	49	34	bpk	bpk	NOUN
easat-2513	49	35	must	must	AUX
easat-2513	49	36	conduct	conduct	VERB
easat-2513	49	37	an	an	DET
easat-2513	49	38	examination	examination	NOUN
easat-2513	49	39	of	of	ADP
easat-2513	49	40	the	the	DET
easat-2513	49	41	work	work	NOUN
easat-2513	49	42	project	project	NOUN
easat-2513	49	43	.	.	PUNCT
easat-2513	50	1	testing	test	VERB
easat-2513	50	2	the	the	DET
easat-2513	50	3	independence	independence	NOUN
easat-2513	50	4	and	and	CCONJ
easat-2513	50	5	objectivity	objectivity	NOUN
easat-2513	50	6	of	of	ADP
easat-2513	50	7	bpk	bpk	NOUN
easat-2513	50	8	auditors	auditor	NOUN
easat-2513	50	9	becomes	become	VERB
easat-2513	50	10	heavy	heavy	ADJ
easat-2513	50	11	where	where	SCONJ
easat-2513	50	12	an	an	DET
easat-2513	50	13	opinion	opinion	NOUN
easat-2513	50	14	is	be	AUX
easat-2513	50	15	used	use	VERB
easat-2513	50	16	as	as	ADP
easat-2513	50	17	a	a	DET
easat-2513	50	18	basic	basic	ADJ
easat-2513	50	19	reference	reference	NOUN
easat-2513	50	20	in	in	ADP
easat-2513	50	21	getting	get	VERB
easat-2513	50	22	a	a	DET
easat-2513	50	23	good	good	ADJ
easat-2513	50	24	report	report	NOUN
easat-2513	50	25	card	card	NOUN
easat-2513	50	26	from	from	ADP
easat-2513	50	27	regional	regional	ADJ
easat-2513	50	28	financial	financial	ADJ
easat-2513	50	29	management	management	NOUN
easat-2513	50	30	.	.	PUNCT
easat-2513	51	1	local	local	ADJ
easat-2513	51	2	governments	government	NOUN
easat-2513	51	3	are	be	AUX
easat-2513	51	4	competing	compete	VERB
easat-2513	51	5	to	to	PART
easat-2513	51	6	get	get	VERB
easat-2513	51	7	the	the	DET
easat-2513	51	8	best	good	ADJ
easat-2513	51	9	possible	possible	ADJ
easat-2513	51	10	opinion	opinion	NOUN
easat-2513	51	11	,	,	PUNCT
easat-2513	51	12	on	on	ADP
easat-2513	51	13	the	the	DET
easat-2513	51	14	other	other	ADJ
easat-2513	51	15	hand	hand	NOUN
easat-2513	51	16	the	the	DET
easat-2513	51	17	opinion	opinion	NOUN
easat-2513	51	18	can	can	AUX
easat-2513	51	19	be	be	AUX
easat-2513	51	20	obtained	obtain	VERB
easat-2513	51	21	easily	easily	ADV
easat-2513	51	22	through	through	ADP
easat-2513	51	23	the	the	DET
easat-2513	51	24	dark	dark	ADJ
easat-2513	51	25	practice	practice	NOUN
easat-2513	51	26	of	of	ADP
easat-2513	51	27	opinion	opinion	NOUN
easat-2513	51	28	transactions	transaction	NOUN
easat-2513	51	29	.	.	PUNCT
easat-2513	52	1	these	these	DET
easat-2513	52	2	problems	problem	NOUN
easat-2513	52	3	create	create	VERB
easat-2513	52	4	a	a	DET
easat-2513	52	5	bad	bad	ADJ
easat-2513	52	6	image	image	NOUN
easat-2513	52	7	for	for	ADP
easat-2513	52	8	bpk	bpk	NOUN
easat-2513	52	9	auditors	auditor	NOUN
easat-2513	52	10	as	as	ADP
easat-2513	52	11	an	an	DET
easat-2513	52	12	independent	independent	ADJ
easat-2513	52	13	government	government	NOUN
easat-2513	52	14	external	external	ADJ
easat-2513	52	15	audit	audit	NOUN
easat-2513	52	16	team	team	NOUN
easat-2513	52	17	.	.	PUNCT
easat-2513	53	1	the	the	DET
easat-2513	53	2	patronage	patronage	NOUN
easat-2513	53	3	bureaucratic	bureaucratic	ADJ
easat-2513	53	4	culture	culture	NOUN
easat-2513	53	5	is	be	AUX
easat-2513	53	6	still	still	ADV
easat-2513	53	7	very	very	ADV
easat-2513	53	8	dominant	dominant	ADJ
easat-2513	53	9	in	in	ADP
easat-2513	53	10	the	the	DET
easat-2513	53	11	practice	practice	NOUN
easat-2513	53	12	of	of	ADP
easat-2513	53	13	local	local	ADJ
easat-2513	53	14	government	government	NOUN
easat-2513	53	15	administration	administration	NOUN
easat-2513	53	16	.	.	PUNCT
easat-2513	54	1	bureaucrats	bureaucrat	NOUN
easat-2513	54	2	are	be	AUX
easat-2513	54	3	faced	face	VERB
easat-2513	54	4	with	with	ADP
easat-2513	54	5	a	a	DET
easat-2513	54	6	dilemma	dilemma	NOUN
easat-2513	54	7	between	between	ADP
easat-2513	54	8	politics	politic	NOUN
easat-2513	54	9	and	and	CCONJ
easat-2513	54	10	professionalism	professionalism	NOUN
easat-2513	54	11	.	.	PUNCT
easat-2513	55	1	when	when	SCONJ
easat-2513	55	2	bureaucrats	bureaucrat	NOUN
easat-2513	55	3	prioritize	prioritize	VERB
easat-2513	55	4	political	political	ADJ
easat-2513	55	5	interests	interest	NOUN
easat-2513	55	6	,	,	PUNCT
easat-2513	55	7	some	some	DET
easat-2513	55	8	rules	rule	NOUN
easat-2513	55	9	or	or	CCONJ
easat-2513	55	10	sops	sop	NOUN
easat-2513	55	11	must	must	AUX
easat-2513	55	12	be	be	AUX
easat-2513	55	13	put	put	VERB
easat-2513	55	14	aside	aside	ADV
easat-2513	55	15	,	,	PUNCT
easat-2513	55	16	and	and	CCONJ
easat-2513	55	17	it	it	PRON
easat-2513	55	18	is	be	AUX
easat-2513	55	19	possible	possible	ADJ
easat-2513	55	20	that	that	SCONJ
easat-2513	55	21	they	they	PRON
easat-2513	55	22	lead	lead	VERB
easat-2513	55	23	to	to	ADP
easat-2513	55	24	findings	finding	NOUN
easat-2513	55	25	and	and	CCONJ
easat-2513	55	26	indications	indication	NOUN
easat-2513	55	27	of	of	ADP
easat-2513	55	28	corruption	corruption	NOUN
easat-2513	55	29	.	.	PUNCT
easat-2513	56	1	this	this	PRON
easat-2513	56	2	is	be	AUX
easat-2513	56	3	what	what	PRON
easat-2513	56	4	causes	cause	VERB
easat-2513	56	5	the	the	DET
easat-2513	56	6	recurrence	recurrence	NOUN
easat-2513	56	7	of	of	ADP
easat-2513	56	8	findings	finding	NOUN
easat-2513	56	9	in	in	ADP
easat-2513	56	10	local	local	ADJ
easat-2513	56	11	government	government	NOUN
easat-2513	56	12	administration	administration	NOUN
easat-2513	56	13	.	.	PUNCT
easat-2513	57	1	ineffective	ineffective	ADJ
easat-2513	57	2	bureaucratic	bureaucratic	ADJ
easat-2513	57	3	culture	culture	NOUN
easat-2513	57	4	causes	cause	VERB
easat-2513	57	5	losses	loss	NOUN
easat-2513	57	6	to	to	ADP
easat-2513	57	7	the	the	DET
easat-2513	57	8	region	region	NOUN
easat-2513	57	9	.	.	PUNCT
easat-2513	58	1	the	the	DET
easat-2513	58	2	completion	completion	NOUN
easat-2513	58	3	of	of	ADP
easat-2513	58	4	the	the	DET
easat-2513	58	5	follow	follow	NOUN
easat-2513	58	6	-	-	PUNCT
easat-2513	58	7	up	up	NOUN
easat-2513	58	8	of	of	ADP
easat-2513	58	9	the	the	DET
easat-2513	58	10	bpk	bpk	PROPN
easat-2513	58	11	ri	ri	PROPN
easat-2513	58	12	examination	examination	NOUN
easat-2513	58	13	results	result	NOUN
easat-2513	58	14	is	be	AUX
easat-2513	58	15	currently	currently	ADV
easat-2513	58	16	not	not	PART
easat-2513	58	17	running	run	VERB
easat-2513	58	18	optimally	optimally	ADV
easat-2513	58	19	,	,	PUNCT
easat-2513	58	20	because	because	SCONJ
easat-2513	58	21	the	the	DET
easat-2513	58	22	utilization	utilization	NOUN
easat-2513	58	23	of	of	ADP
easat-2513	58	24	information	information	NOUN
easat-2513	58	25	systems	system	NOUN
easat-2513	58	26	has	have	AUX
easat-2513	58	27	not	not	PART
easat-2513	58	28	been	be	AUX
easat-2513	58	29	carried	carry	VERB
easat-2513	58	30	out	out	ADP
easat-2513	58	31	thoroughly	thoroughly	ADV
easat-2513	58	32	in	in	ADP
easat-2513	58	33	each	each	DET
easat-2513	58	34	entity	entity	NOUN
easat-2513	58	35	.	.	PUNCT
easat-2513	59	1	the	the	DET
easat-2513	59	2	limitation	limitation	NOUN
easat-2513	59	3	of	of	ADP
easat-2513	59	4	entities	entity	NOUN
easat-2513	59	5	to	to	PART
easat-2513	59	6	be	be	AUX
easat-2513	59	7	able	able	ADJ
easat-2513	59	8	to	to	PART
easat-2513	59	9	directly	directly	ADV
easat-2513	59	10	access	access	VERB
easat-2513	59	11	the	the	DET
easat-2513	59	12	follow	follow	VERB
easat-2513	59	13	-	-	PUNCT
easat-2513	59	14	up	up	ADP
easat-2513	59	15	completion	completion	NOUN
easat-2513	59	16	information	information	NOUN
easat-2513	59	17	system	system	NOUN
easat-2513	59	18	(	(	PUNCT
easat-2513	59	19	siptl	siptl	PROPN
easat-2513	59	20	)	)	PUNCT
easat-2513	59	21	which	which	PRON
easat-2513	59	22	can	can	AUX
easat-2513	59	23	not	not	PART
easat-2513	59	24	be	be	AUX
easat-2513	59	25	managed	manage	VERB
easat-2513	59	26	directly	directly	ADV
easat-2513	59	27	.	.	PUNCT
easat-2513	60	1	only	only	ADV
easat-2513	60	2	the	the	DET
easat-2513	60	3	inspectorate	inspectorate	NOUN
easat-2513	60	4	can	can	AUX
easat-2513	60	5	have	have	VERB
easat-2513	60	6	access	access	NOUN
easat-2513	60	7	to	to	ADP
easat-2513	60	8	monitoring	monitoring	NOUN
easat-2513	60	9	and	and	CCONJ
easat-2513	60	10	managing	manage	VERB
easat-2513	60	11	siptl	siptl	NOUN
easat-2513	60	12	in	in	ADP
easat-2513	60	13	local	local	ADJ
easat-2513	60	14	governments	government	NOUN
easat-2513	60	15	.	.	PUNCT
easat-2513	61	1	this	this	PRON
easat-2513	61	2	means	mean	VERB
easat-2513	61	3	that	that	SCONJ
easat-2513	61	4	improvements	improvement	NOUN
easat-2513	61	5	in	in	ADP
easat-2513	61	6	governance	governance	NOUN
easat-2513	61	7	and	and	CCONJ
easat-2513	61	8	the	the	DET
easat-2513	61	9	implementation	implementation	NOUN
easat-2513	61	10	of	of	ADP
easat-2513	61	11	innovations	innovation	NOUN
easat-2513	61	12	in	in	ADP
easat-2513	61	13	the	the	DET
easat-2513	61	14	follow	follow	VERB
easat-2513	61	15	-	-	PUNCT
easat-2513	61	16	up	up	NOUN
easat-2513	61	17	settlement	settlement	NOUN
easat-2513	61	18	process	process	NOUN
easat-2513	61	19	need	need	VERB
easat-2513	61	20	to	to	PART
easat-2513	61	21	be	be	AUX
easat-2513	61	22	optimized	optimize	VERB
easat-2513	61	23	.	.	PUNCT
easat-2513	62	1	research	research	NOUN
easat-2513	62	2	with	with	ADP
easat-2513	62	3	the	the	DET
easat-2513	62	4	title	title	NOUN
easat-2513	62	5	collaboration	collaboration	NOUN
easat-2513	62	6	in	in	ADP
easat-2513	62	7	the	the	DET
easat-2513	62	8	completion	completion	NOUN
easat-2513	62	9	of	of	ADP
easat-2513	62	10	follow	follow	NOUN
easat-2513	62	11	-	-	PUNCT
easat-2513	62	12	up	up	NOUN
easat-2513	62	13	of	of	ADP
easat-2513	62	14	public	public	ADJ
easat-2513	62	15	financial	financial	ADJ
easat-2513	62	16	audit	audit	NOUN
easat-2513	62	17	results	result	NOUN
easat-2513	62	18	has	have	AUX
easat-2513	62	19	not	not	PART
easat-2513	62	20	been	be	AUX
easat-2513	62	21	too	too	ADV
easat-2513	62	22	much	much	ADV
easat-2513	62	23	researched	research	VERB
easat-2513	62	24	and	and	CCONJ
easat-2513	62	25	studied	study	VERB
easat-2513	62	26	by	by	ADP
easat-2513	62	27	experts	expert	NOUN
easat-2513	62	28	.	.	PUNCT
easat-2513	63	1	although	although	SCONJ
easat-2513	63	2	previously	previously	ADV
easat-2513	63	3	there	there	PRON
easat-2513	63	4	were	be	VERB
easat-2513	63	5	several	several	ADJ
easat-2513	63	6	previous	previous	ADJ
easat-2513	63	7	studies	study	NOUN
easat-2513	63	8	that	that	PRON
easat-2513	63	9	did	do	AUX
easat-2513	63	10	discuss	discuss	VERB
easat-2513	63	11	the	the	DET
easat-2513	63	12	completion	completion	NOUN
easat-2513	63	13	of	of	ADP
easat-2513	63	14	the	the	DET
easat-2513	63	15	follow	follow	NOUN
easat-2513	63	16	-	-	PUNCT
easat-2513	63	17	up	up	NOUN
easat-2513	63	18	to	to	ADP
easat-2513	63	19	the	the	DET
easat-2513	63	20	lhp	lhp	PROPN
easat-2513	63	21	bpk	bpk	PROPN
easat-2513	63	22	ri	ri	PROPN
easat-2513	63	23	,	,	PUNCT
easat-2513	63	24	the	the	DET
easat-2513	63	25	research	research	NOUN
easat-2513	63	26	that	that	PRON
easat-2513	63	27	will	will	AUX
easat-2513	63	28	be	be	AUX
easat-2513	63	29	studied	study	VERB
easat-2513	63	30	by	by	ADP
easat-2513	63	31	researchers	researcher	NOUN
easat-2513	63	32	this	this	DET
easat-2513	63	33	time	time	NOUN
easat-2513	63	34	has	have	VERB
easat-2513	63	35	differences	difference	NOUN
easat-2513	63	36	with	with	ADP
easat-2513	63	37	existing	exist	VERB
easat-2513	63	38	research	research	NOUN
easat-2513	63	39	.	.	PUNCT
easat-2513	64	1	as	as	ADP
easat-2513	64	2	for	for	ADP
easat-2513	64	3	some	some	DET
easat-2513	64	4	previous	previous	ADJ
easat-2513	64	5	studies	study	NOUN
easat-2513	64	6	that	that	PRON
easat-2513	64	7	were	be	AUX
easat-2513	64	8	used	use	VERB
easat-2513	64	9	as	as	ADP
easat-2513	64	10	development	development	NOUN
easat-2513	64	11	,	,	PUNCT
easat-2513	64	12	improvement	improvement	NOUN
easat-2513	64	13	,	,	PUNCT
easat-2513	64	14	and	and	CCONJ
easat-2513	64	15	comparison	comparison	NOUN
easat-2513	64	16	with	with	ADP
easat-2513	64	17	the	the	DET
easat-2513	64	18	research	research	NOUN
easat-2513	64	19	to	to	PART
easat-2513	64	20	be	be	AUX
easat-2513	64	21	carried	carry	VERB
easat-2513	64	22	out	out	ADP
easat-2513	64	23	,	,	PUNCT
easat-2513	64	24	namely	namely	ADV
easat-2513	64	25	conducted	conduct	VERB
easat-2513	64	26	by	by	ADP
easat-2513	64	27	pongoliu	pongoliu	NOUN
easat-2513	64	28	in	in	ADP
easat-2513	64	29	his	his	PRON
easat-2513	64	30	writing	writing	NOUN
easat-2513	64	31	entitled	entitle	VERB
easat-2513	64	32	analysis	analysis	NOUN
easat-2513	64	33	of	of	ADP
easat-2513	64	34	obstacles	obstacle	NOUN
easat-2513	64	35	to	to	ADP
easat-2513	64	36	the	the	DET
easat-2513	64	37	followup	followup	ADJ
easat-2513	64	38	completion	completion	NOUN
easat-2513	64	39	of	of	ADP
easat-2513	64	40	bpk	bpk	NOUN
easat-2513	64	41	audit	audit	NOUN
easat-2513	64	42	results	result	NOUN
easat-2513	64	43	in	in	ADP
easat-2513	64	44	the	the	DET
easat-2513	64	45	gorontalo	gorontalo	ADJ
easat-2513	64	46	provincial	provincial	ADJ
easat-2513	64	47	government	government	NOUN
easat-2513	64	48	[	[	X
easat-2513	64	49	3	3	NUM
easat-2513	64	50	]	]	PUNCT
easat-2513	64	51	.	.	PUNCT
easat-2513	65	1	the	the	DET
easat-2513	65	2	study	study	NOUN
easat-2513	65	3	aims	aim	VERB
easat-2513	65	4	to	to	PART
easat-2513	65	5	analyze	analyze	VERB
easat-2513	65	6	what	what	PRON
easat-2513	65	7	obstacles	obstacle	NOUN
easat-2513	65	8	are	be	AUX
easat-2513	65	9	faced	face	VERB
easat-2513	65	10	by	by	ADP
easat-2513	65	11	the	the	DET
easat-2513	65	12	gorontalo	gorontalo	NOUN
easat-2513	65	13	province	province	NOUN
easat-2513	65	14	skpd	skpd	VERB
easat-2513	65	15	and	and	CCONJ
easat-2513	65	16	the	the	DET
easat-2513	65	17	efforts	effort	NOUN
easat-2513	65	18	that	that	PRON
easat-2513	65	19	have	have	AUX
easat-2513	65	20	been	be	AUX
easat-2513	65	21	made	make	VERB
easat-2513	65	22	by	by	ADP
easat-2513	65	23	the	the	DET
easat-2513	65	24	gorontalo	gorontalo	ADJ
easat-2513	65	25	provincial	provincial	ADJ
easat-2513	65	26	government	government	NOUN
easat-2513	65	27	in	in	ADP
easat-2513	65	28	order	order	NOUN
easat-2513	65	29	to	to	PART
easat-2513	65	30	accelerate	accelerate	VERB
easat-2513	65	31	the	the	DET
easat-2513	65	32	completion	completion	NOUN
easat-2513	65	33	of	of	ADP
easat-2513	65	34	the	the	DET
easat-2513	65	35	follow	follow	NOUN
easat-2513	65	36	-	-	PUNCT
easat-2513	65	37	up	up	NOUN
easat-2513	65	38	to	to	ADP
easat-2513	65	39	the	the	DET
easat-2513	65	40	bpk	bpk	NOUN
easat-2513	65	41	audit	audit	NOUN
easat-2513	65	42	results	result	NOUN
easat-2513	65	43	.	.	PUNCT
easat-2513	66	1	the	the	DET
easat-2513	66	2	research	research	NOUN
easat-2513	66	3	used	use	VERB
easat-2513	66	4	a	a	DET
easat-2513	66	5	qualitative	qualitative	ADJ
easat-2513	66	6	method	method	NOUN
easat-2513	66	7	with	with	ADP
easat-2513	66	8	a	a	DET
easat-2513	66	9	case	case	NOUN
easat-2513	66	10	study	study	NOUN
easat-2513	66	11	approach	approach	NOUN
easat-2513	66	12	and	and	CCONJ
easat-2513	66	13	the	the	DET
easat-2513	66	14	gorontalo	gorontalo	ADJ
easat-2513	66	15	provincial	provincial	ADJ
easat-2513	66	16	government	government	NOUN
easat-2513	66	17	.	.	PUNCT
easat-2513	67	1	the	the	DET
easat-2513	67	2	results	result	NOUN
easat-2513	67	3	showed	show	VERB
easat-2513	67	4	that	that	SCONJ
easat-2513	67	5	there	there	PRON
easat-2513	67	6	are	be	VERB
easat-2513	67	7	obstacles	obstacle	NOUN
easat-2513	67	8	faced	face	VERB
easat-2513	67	9	by	by	ADP
easat-2513	67	10	skpd	skpd	VERB
easat-2513	67	11	in	in	ADP
easat-2513	67	12	following	follow	VERB
easat-2513	67	13	up	up	ADP
easat-2513	67	14	the	the	DET
easat-2513	67	15	bpk	bpk	NOUN
easat-2513	67	16	audit	audit	NOUN
easat-2513	67	17	results	result	NOUN
easat-2513	67	18	,	,	PUNCT
easat-2513	67	19	namely	namely	ADV
easat-2513	67	20	:	:	PUNCT
easat-2513	67	21	(	(	PUNCT
easat-2513	67	22	1	1	X
easat-2513	67	23	)	)	PUNCT
easat-2513	67	24	lack	lack	NOUN
easat-2513	67	25	of	of	ADP
easat-2513	67	26	organizational	organizational	ADJ
easat-2513	67	27	commitment	commitment	NOUN
easat-2513	67	28	;	;	PUNCT
easat-2513	67	29	(	(	PUNCT
easat-2513	67	30	2	2	X
easat-2513	67	31	)	)	PUNCT
easat-2513	67	32	weak	weak	ADJ
easat-2513	67	33	internal	internal	ADJ
easat-2513	67	34	control	control	NOUN
easat-2513	67	35	system	system	NOUN
easat-2513	67	36	;	;	PUNCT
easat-2513	67	37	(	(	PUNCT
easat-2513	67	38	3	3	X
easat-2513	67	39	)	)	PUNCT
easat-2513	67	40	parties	party	NOUN
easat-2513	67	41	related	relate	VERB
easat-2513	67	42	to	to	ADP
easat-2513	67	43	the	the	DET
easat-2513	67	44	findings	finding	NOUN
easat-2513	67	45	have	have	AUX
easat-2513	67	46	died	die	VERB
easat-2513	67	47	/	/	SYM
easat-2513	67	48	retired	retire	VERB
easat-2513	67	49	/	/	SYM
easat-2513	67	50	unknown	unknown	ADJ
easat-2513	67	51	address	address	NOUN
easat-2513	67	52	;	;	PUNCT
easat-2513	67	53	(	(	PUNCT
easat-2513	67	54	4	4	X
easat-2513	67	55	)	)	PUNCT
easat-2513	67	56	employee	employee	NOUN
easat-2513	67	57	rotation	rotation	NOUN
easat-2513	67	58	;	;	PUNCT
easat-2513	67	59	and	and	CCONJ
easat-2513	67	60	(	(	PUNCT
easat-2513	67	61	5	5	X
easat-2513	67	62	)	)	PUNCT
easat-2513	67	63	disagreement	disagreement	NOUN
easat-2513	67	64	over	over	ADP
easat-2513	67	65	the	the	DET
easat-2513	67	66	results	result	NOUN
easat-2513	67	67	of	of	ADP
easat-2513	67	68	the	the	DET
easat-2513	67	69	examination	examination	NOUN
easat-2513	67	70	.	.	PUNCT
easat-2513	68	1	further	further	ADJ
easat-2513	68	2	previous	previous	ADJ
easat-2513	68	3	research	research	NOUN
easat-2513	68	4	conducted	conduct	VERB
easat-2513	68	5	by	by	ADP
easat-2513	68	6	essing	esse	VERB
easat-2513	68	7	in	in	ADP
easat-2513	68	8	his	his	PRON
easat-2513	68	9	writing	writing	NOUN
easat-2513	68	10	entitled	entitle	VERB
easat-2513	68	11	analysis	analysis	NOUN
easat-2513	68	12	of	of	ADP
easat-2513	68	13	the	the	DET
easat-2513	68	14	implementation	implementation	NOUN
easat-2513	68	15	of	of	ADP
easat-2513	68	16	follow	follow	NOUN
easat-2513	68	17	-	-	PUNCT
easat-2513	68	18	up	up	NOUN
easat-2513	68	19	to	to	ADP
easat-2513	68	20	bpk	bpk	PROPN
easat-2513	68	21	ri	ri	NOUN
easat-2513	68	22	audit	audit	NOUN
easat-2513	68	23	results	result	NOUN
easat-2513	68	24	on	on	ADP
easat-2513	68	25	regional	regional	ADJ
easat-2513	68	26	government	government	NOUN
easat-2513	68	27	financial	financial	ADJ
easat-2513	68	28	reports	report	NOUN
easat-2513	68	29	in	in	ADP
easat-2513	68	30	the	the	DET
easat-2513	68	31	talaud	talaud	NOUN
easat-2513	68	32	islands	island	VERB
easat-2513	68	33	regency	regency	PROPN
easat-2513	69	1	[	[	X
easat-2513	69	2	4	4	NUM
easat-2513	69	3	]	]	PUNCT
easat-2513	69	4	.	.	PUNCT
easat-2513	70	1	the	the	DET
easat-2513	70	2	completion	completion	NOUN
easat-2513	70	3	of	of	ADP
easat-2513	70	4	the	the	DET
easat-2513	70	5	follow	follow	NOUN
easat-2513	70	6	-	-	PUNCT
easat-2513	70	7	up	up	NOUN
easat-2513	70	8	has	have	AUX
easat-2513	70	9	increased	increase	VERB
easat-2513	70	10	even	even	ADV
easat-2513	70	11	though	though	SCONJ
easat-2513	70	12	it	it	PRON
easat-2513	70	13	is	be	AUX
easat-2513	70	14	very	very	ADV
easat-2513	70	15	small	small	ADJ
easat-2513	70	16	.	.	PUNCT
easat-2513	71	1	the	the	DET
easat-2513	71	2	existing	exist	VERB
easat-2513	71	3	percentage	percentage	NOUN
easat-2513	71	4	is	be	AUX
easat-2513	71	5	above	above	ADP
easat-2513	71	6	average	average	ADJ
easat-2513	71	7	,	,	PUNCT
easat-2513	71	8	but	but	CCONJ
easat-2513	71	9	has	have	AUX
easat-2513	71	10	not	not	PART
easat-2513	71	11	reached	reach	VERB
easat-2513	71	12	the	the	DET
easat-2513	71	13	minimum	minimum	ADJ
easat-2513	71	14	standard	standard	NOUN
easat-2513	71	15	of	of	ADP
easat-2513	71	16	the	the	DET
easat-2513	71	17	supreme	supreme	PROPN
easat-2513	71	18	audit	audit	PROPN
easat-2513	71	19	agency	agency	NOUN
easat-2513	71	20	.	.	PUNCT
easat-2513	72	1	follow	follow	VERB
easat-2513	72	2	-	-	PUNCT
easat-2513	72	3	up	up	ADP
easat-2513	72	4	completion	completion	NOUN
easat-2513	72	5	time	time	NOUN
easat-2513	72	6	is	be	AUX
easat-2513	72	7	not	not	PART
easat-2513	72	8	effectively	effectively	ADV
easat-2513	72	9	implemented	implement	VERB
easat-2513	72	10	.	.	PUNCT
easat-2513	73	1	the	the	DET
easat-2513	73	2	research	research	NOUN
easat-2513	73	3	is	be	AUX
easat-2513	73	4	qualitative	qualitative	ADJ
easat-2513	73	5	research	research	NOUN
easat-2513	73	6	based	base	VERB
easat-2513	73	7	on	on	ADP
easat-2513	73	8	case	case	NOUN
easat-2513	73	9	studies	study	NOUN
easat-2513	73	10	.	.	PUNCT
easat-2513	74	1	the	the	DET
easat-2513	74	2	results	result	NOUN
easat-2513	74	3	showed	show	VERB
easat-2513	74	4	that	that	SCONJ
easat-2513	74	5	the	the	DET
easat-2513	74	6	quality	quality	NOUN
easat-2513	74	7	of	of	ADP
easat-2513	74	8	the	the	DET
easat-2513	74	9	technical	technical	ADJ
easat-2513	74	10	team	team	NOUN
easat-2513	74	11	's	's	PART
easat-2513	74	12	human	human	ADJ
easat-2513	74	13	resources	resource	NOUN
easat-2513	74	14	was	be	AUX
easat-2513	74	15	adequate	adequate	ADJ
easat-2513	74	16	.	.	PUNCT
easat-2513	75	1	but	but	CCONJ
easat-2513	75	2	there	there	PRON
easat-2513	75	3	are	be	VERB
easat-2513	75	4	still	still	ADV
easat-2513	75	5	obstacles	obstacle	NOUN
easat-2513	75	6	for	for	ADP
easat-2513	75	7	the	the	DET
easat-2513	75	8	technical	technical	ADJ
easat-2513	75	9	team	team	NOUN
easat-2513	75	10	:	:	PUNCT
easat-2513	75	11	(	(	PUNCT
easat-2513	75	12	1	1	X
easat-2513	75	13	)	)	PUNCT
easat-2513	75	14	lack	lack	NOUN
easat-2513	75	15	of	of	ADP
easat-2513	75	16	understanding	understanding	NOUN
easat-2513	75	17	of	of	ADP
easat-2513	75	18	how	how	SCONJ
easat-2513	75	19	to	to	PART
easat-2513	75	20	follow	follow	VERB
easat-2513	75	21	up	up	ADP
easat-2513	75	22	the	the	DET
easat-2513	75	23	recommendations	recommendation	NOUN
easat-2513	75	24	of	of	ADP
easat-2513	75	25	the	the	DET
easat-2513	75	26	examination	examination	NOUN
easat-2513	75	27	results	result	NOUN
easat-2513	75	28	;	;	PUNCT
easat-2513	75	29	(	(	PUNCT
easat-2513	75	30	2	2	X
easat-2513	75	31	)	)	PUNCT
easat-2513	75	32	the	the	DET
easat-2513	75	33	number	number	NOUN
easat-2513	75	34	of	of	ADP
easat-2513	75	35	personnel	personnel	NOUN
easat-2513	75	36	involved	involve	VERB
easat-2513	75	37	in	in	ADP
easat-2513	75	38	the	the	DET
easat-2513	75	39	implementation	implementation	NOUN
easat-2513	75	40	of	of	ADP
easat-2513	75	41	the	the	DET
easat-2513	75	42	follow	follow	NOUN
easat-2513	75	43	-	-	PUNCT
easat-2513	75	44	up	up	NOUN
easat-2513	75	45	is	be	AUX
easat-2513	75	46	still	still	ADV
easat-2513	75	47	insufficient	insufficient	ADJ
easat-2513	75	48	;	;	PUNCT
easat-2513	75	49	(	(	PUNCT
easat-2513	75	50	3	3	X
easat-2513	75	51	)	)	PUNCT
easat-2513	75	52	the	the	DET
easat-2513	75	53	follow	follow	VERB
easat-2513	75	54	-	-	PUNCT
easat-2513	75	55	up	up	ADP
easat-2513	75	56	process	process	NOUN
easat-2513	75	57	has	have	AUX
easat-2513	75	58	not	not	PART
easat-2513	75	59	been	be	AUX
easat-2513	75	60	fully	fully	ADV
easat-2513	75	61	carried	carry	VERB
easat-2513	75	62	out	out	ADP
easat-2513	75	63	based	base	VERB
easat-2513	75	64	on	on	ADP
easat-2513	75	65	the	the	DET
easat-2513	75	66	procedures	procedure	NOUN
easat-2513	75	67	contained	contain	VERB
easat-2513	75	68	in	in	ADP
easat-2513	75	69	the	the	DET
easat-2513	75	70	standard	standard	ADJ
easat-2513	75	71	operating	operating	NOUN
easat-2513	75	72	procedures	procedure	NOUN
easat-2513	75	73	for	for	ADP
easat-2513	75	74	follow	follow	VERB
easat-2513	75	75	-	-	PUNCT
easat-2513	75	76	up	up	NOUN
easat-2513	75	77	of	of	ADP
easat-2513	75	78	bpk	bpk	NOUN
easat-2513	75	79	ri	ri	NOUN
easat-2513	75	80	audit	audit	NOUN
easat-2513	75	81	results	result	NOUN
easat-2513	75	82	.	.	PUNCT
easat-2513	76	1	in	in	ADP
easat-2513	76	2	addition	addition	NOUN
easat-2513	76	3	,	,	PUNCT
easat-2513	76	4	the	the	DET
easat-2513	76	5	standard	standard	ADJ
easat-2513	76	6	operating	operating	NOUN
easat-2513	76	7	procedures	procedure	NOUN
easat-2513	76	8	that	that	PRON
easat-2513	76	9	have	have	AUX
easat-2513	76	10	been	be	AUX
easat-2513	76	11	made	make	VERB
easat-2513	76	12	have	have	AUX
easat-2513	76	13	not	not	PART
easat-2513	76	14	been	be	AUX
easat-2513	76	15	published	publish	VERB
easat-2513	76	16	to	to	ADP
easat-2513	76	17	the	the	DET
easat-2513	76	18	team	team	NOUN
easat-2513	76	19	.	.	PUNCT
easat-2513	77	1	2604	2604	NUM
easat-2513	77	2	edelweiss	edelweiss	PROPN
easat-2513	77	3	applied	apply	VERB
easat-2513	77	4	science	science	NOUN
easat-2513	77	5	and	and	CCONJ
easat-2513	77	6	technology	technology	NOUN
easat-2513	77	7	issn	issn	PROPN
easat-2513	77	8	:	:	PUNCT
easat-2513	77	9	2576	2576	NUM
easat-2513	77	10	-	-	SYM
easat-2513	77	11	8484	8484	NUM
easat-2513	77	12	vol	vol	NOUN
easat-2513	77	13	.	.	PROPN
easat-2513	77	14	8	8	NUM
easat-2513	77	15	,	,	PUNCT
easat-2513	77	16	no	no	INTJ
easat-2513	77	17	.	.	NOUN
easat-2513	77	18	6	6	NUM
easat-2513	77	19	:	:	SYM
easat-2513	77	20	2600	2600	NUM
easat-2513	77	21	-	-	SYM
easat-2513	77	22	2618	2618	NUM
easat-2513	77	23	,	,	PUNCT
easat-2513	77	24	2024	2024	NUM
easat-2513	77	25	doi	doi	NOUN
easat-2513	77	26	:	:	PUNCT
easat-2513	77	27	10.55214/25768484.v8i6.2513	10.55214/25768484.v8i6.2513	PROPN
easat-2513	77	28	©	©	PROPN
easat-2513	77	29	2024	2024	NUM
easat-2513	77	30	by	by	ADP
easat-2513	77	31	the	the	DET
easat-2513	77	32	authors	author	NOUN
easat-2513	77	33	;	;	PUNCT
easat-2513	77	34	licensee	licensee	PROPN
easat-2513	77	35	learning	learning	NOUN
easat-2513	77	36	gate	gate	NOUN
easat-2513	77	37	this	this	DET
easat-2513	77	38	research	research	NOUN
easat-2513	77	39	needs	need	VERB
easat-2513	77	40	to	to	PART
easat-2513	77	41	be	be	AUX
easat-2513	77	42	done	do	VERB
easat-2513	77	43	because	because	SCONJ
easat-2513	77	44	it	it	PRON
easat-2513	77	45	is	be	AUX
easat-2513	77	46	to	to	PART
easat-2513	77	47	conduct	conduct	VERB
easat-2513	77	48	mapping	mapping	NOUN
easat-2513	77	49	and	and	CCONJ
easat-2513	77	50	the	the	DET
easat-2513	77	51	role	role	NOUN
easat-2513	77	52	of	of	ADP
easat-2513	77	53	stakeholders	stakeholder	NOUN
easat-2513	77	54	in	in	ADP
easat-2513	77	55	the	the	DET
easat-2513	77	56	completion	completion	NOUN
easat-2513	77	57	of	of	ADP
easat-2513	77	58	the	the	DET
easat-2513	77	59	follow	follow	NOUN
easat-2513	77	60	-	-	PUNCT
easat-2513	77	61	up	up	NOUN
easat-2513	77	62	of	of	ADP
easat-2513	77	63	bpk	bpk	PROPN
easat-2513	77	64	-	-	PUNCT
easat-2513	77	65	ri	ri	NOUN
easat-2513	77	66	audit	audit	NOUN
easat-2513	77	67	results	result	NOUN
easat-2513	77	68	in	in	ADP
easat-2513	77	69	local	local	ADJ
easat-2513	77	70	governments	government	NOUN
easat-2513	77	71	in	in	ADP
easat-2513	77	72	indonesia	indonesia	PROPN
easat-2513	77	73	and	and	CCONJ
easat-2513	77	74	look	look	VERB
easat-2513	77	75	for	for	ADP
easat-2513	77	76	common	common	ADJ
easat-2513	77	77	threads	thread	NOUN
easat-2513	77	78	of	of	ADP
easat-2513	77	79	problems	problem	NOUN
easat-2513	77	80	that	that	PRON
easat-2513	77	81	cause	cause	VERB
easat-2513	77	82	obstruction	obstruction	NOUN
easat-2513	77	83	in	in	ADP
easat-2513	77	84	the	the	DET
easat-2513	77	85	follow	follow	NOUN
easat-2513	77	86	-	-	PUNCT
easat-2513	77	87	up	up	NOUN
easat-2513	77	88	of	of	ADP
easat-2513	77	89	bpk	bpk	NOUN
easat-2513	77	90	audit	audit	NOUN
easat-2513	77	91	results	result	NOUN
easat-2513	77	92	.	.	PUNCT
easat-2513	78	1	in	in	ADP
easat-2513	78	2	the	the	DET
easat-2513	78	3	future	future	NOUN
easat-2513	78	4	,	,	PUNCT
easat-2513	78	5	it	it	PRON
easat-2513	78	6	is	be	AUX
easat-2513	78	7	hoped	hope	VERB
easat-2513	78	8	that	that	SCONJ
easat-2513	78	9	it	it	PRON
easat-2513	78	10	can	can	AUX
easat-2513	78	11	be	be	AUX
easat-2513	78	12	used	use	VERB
easat-2513	78	13	as	as	ADP
easat-2513	78	14	a	a	DET
easat-2513	78	15	reference	reference	NOUN
easat-2513	78	16	for	for	ADP
easat-2513	78	17	local	local	ADJ
easat-2513	78	18	governments	government	NOUN
easat-2513	78	19	to	to	PART
easat-2513	78	20	be	be	AUX
easat-2513	78	21	able	able	ADJ
easat-2513	78	22	to	to	PART
easat-2513	78	23	complete	complete	VERB
easat-2513	78	24	the	the	DET
easat-2513	78	25	recommendations	recommendation	NOUN
easat-2513	78	26	of	of	ADP
easat-2513	78	27	the	the	DET
easat-2513	78	28	audit	audit	NOUN
easat-2513	78	29	report	report	NOUN
easat-2513	78	30	,	,	PUNCT
easat-2513	78	31	and	and	CCONJ
easat-2513	78	32	can	can	AUX
easat-2513	78	33	provide	provide	VERB
easat-2513	78	34	input	input	NOUN
easat-2513	78	35	for	for	ADP
easat-2513	78	36	bpk	bpk	PROPN
easat-2513	78	37	-	-	PUNCT
easat-2513	78	38	ri	ri	NOUN
easat-2513	78	39	and	and	CCONJ
easat-2513	78	40	local	local	ADJ
easat-2513	78	41	governments	government	NOUN
easat-2513	78	42	in	in	ADP
easat-2513	78	43	order	order	NOUN
easat-2513	78	44	to	to	PART
easat-2513	78	45	create	create	VERB
easat-2513	78	46	good	good	ADJ
easat-2513	78	47	governance	governance	NOUN
easat-2513	78	48	.	.	PUNCT
easat-2513	79	1	broadly	broadly	ADV
easat-2513	79	2	speaking	speak	VERB
easat-2513	79	3	,	,	PUNCT
easat-2513	79	4	it	it	PRON
easat-2513	79	5	is	be	AUX
easat-2513	79	6	hoped	hope	VERB
easat-2513	79	7	that	that	SCONJ
easat-2513	79	8	this	this	DET
easat-2513	79	9	research	research	NOUN
easat-2513	79	10	can	can	AUX
easat-2513	79	11	help	help	VERB
easat-2513	79	12	improve	improve	VERB
easat-2513	79	13	local	local	ADJ
easat-2513	79	14	governance	governance	NOUN
easat-2513	79	15	and	and	CCONJ
easat-2513	79	16	find	find	VERB
easat-2513	79	17	a	a	DET
easat-2513	79	18	governance	governance	NOUN
easat-2513	79	19	model	model	NOUN
easat-2513	79	20	for	for	ADP
easat-2513	79	21	completing	complete	VERB
easat-2513	79	22	follow	follow	NOUN
easat-2513	79	23	-	-	PUNCT
easat-2513	79	24	up	up	NOUN
easat-2513	79	25	on	on	ADP
easat-2513	79	26	bpk	bpk	NOUN
easat-2513	79	27	ri	ri	NOUN
easat-2513	79	28	audit	audit	NOUN
easat-2513	79	29	results	result	VERB
easat-2513	79	30	through	through	ADP
easat-2513	79	31	a	a	DET
easat-2513	79	32	penta	penta	ADJ
easat-2513	79	33	helix	helix	ADJ
easat-2513	79	34	collaboration	collaboration	NOUN
easat-2513	79	35	approach	approach	NOUN
easat-2513	79	36	.	.	PUNCT
easat-2513	80	1	2	2	X
easat-2513	80	2	.	.	X
easat-2513	80	3	literature	literature	NOUN
easat-2513	80	4	review	review	VERB
easat-2513	80	5	2.1	2.1	NUM
easat-2513	80	6	.	.	PUNCT
easat-2513	81	1	stakeholders	stakeholder	NOUN
easat-2513	81	2	the	the	DET
easat-2513	81	3	study	study	NOUN
easat-2513	81	4	of	of	ADP
easat-2513	81	5	stakeholders	stakeholder	NOUN
easat-2513	81	6	originated	originate	VERB
easat-2513	81	7	in	in	ADP
easat-2513	81	8	management	management	NOUN
easat-2513	81	9	studies	study	NOUN
easat-2513	81	10	and	and	CCONJ
easat-2513	81	11	business	business	NOUN
easat-2513	81	12	administration	administration	NOUN
easat-2513	82	1	[	[	X
easat-2513	82	2	5	5	NUM
easat-2513	82	3	]	]	PUNCT
easat-2513	82	4	,	,	PUNCT
easat-2513	82	5	but	but	CCONJ
easat-2513	82	6	it	it	PRON
easat-2513	82	7	has	have	AUX
easat-2513	82	8	since	since	SCONJ
easat-2513	82	9	grown	grow	VERB
easat-2513	82	10	to	to	PART
easat-2513	82	11	be	be	AUX
easat-2513	82	12	applied	apply	VERB
easat-2513	82	13	in	in	ADP
easat-2513	82	14	broader	broad	ADJ
easat-2513	82	15	scientific	scientific	ADJ
easat-2513	82	16	studies	study	NOUN
easat-2513	82	17	,	,	PUNCT
easat-2513	82	18	for	for	ADP
easat-2513	82	19	example	example	NOUN
easat-2513	82	20	in	in	ADP
easat-2513	82	21	political	political	ADJ
easat-2513	82	22	science	science	NOUN
easat-2513	82	23	,	,	PUNCT
easat-2513	82	24	public	public	ADJ
easat-2513	82	25	policy	policy	NOUN
easat-2513	82	26	,	,	PUNCT
easat-2513	82	27	development	development	NOUN
easat-2513	82	28	studies	study	NOUN
easat-2513	82	29	and	and	CCONJ
easat-2513	82	30	environmental	environmental	ADJ
easat-2513	82	31	studies	study	NOUN
easat-2513	82	32	.	.	PUNCT
easat-2513	83	1	billgren	billgren	PROPN
easat-2513	83	2	and	and	CCONJ
easat-2513	83	3	holmen	holmen	PROPN
easat-2513	83	4	argue	argue	VERB
easat-2513	83	5	that	that	SCONJ
easat-2513	83	6	the	the	DET
easat-2513	83	7	concept	concept	NOUN
easat-2513	83	8	or	or	CCONJ
easat-2513	83	9	definition	definition	NOUN
easat-2513	83	10	of	of	ADP
easat-2513	83	11	stakeholders	stakeholder	NOUN
easat-2513	83	12	will	will	AUX
easat-2513	83	13	depend	depend	VERB
easat-2513	83	14	on	on	ADP
easat-2513	83	15	the	the	DET
easat-2513	83	16	academic	academic	ADJ
easat-2513	83	17	interests	interest	NOUN
easat-2513	83	18	or	or	CCONJ
easat-2513	83	19	perceptions	perception	NOUN
easat-2513	83	20	of	of	ADP
easat-2513	83	21	the	the	DET
easat-2513	83	22	scientists	scientist	NOUN
easat-2513	83	23	who	who	PRON
easat-2513	83	24	study	study	VERB
easat-2513	83	25	it	it	PRON
easat-2513	83	26	[	[	X
easat-2513	83	27	6	6	NUM
easat-2513	83	28	]	]	PUNCT
easat-2513	83	29	.	.	PUNCT
easat-2513	84	1	chrisopher	chrisopher	PROPN
easat-2513	84	2	stoney	stoney	PROPN
easat-2513	84	3	and	and	CCONJ
easat-2513	84	4	diana	diana	PROPN
easat-2513	84	5	winstanley	winstanley	PROPN
easat-2513	84	6	argue	argue	VERB
easat-2513	84	7	that	that	SCONJ
easat-2513	84	8	researchers	researcher	NOUN
easat-2513	84	9	should	should	AUX
easat-2513	84	10	clarify	clarify	VERB
easat-2513	84	11	their	their	PRON
easat-2513	84	12	position	position	NOUN
easat-2513	84	13	with	with	ADP
easat-2513	84	14	respect	respect	NOUN
easat-2513	84	15	to	to	ADP
easat-2513	84	16	their	their	PRON
easat-2513	84	17	beliefs	belief	NOUN
easat-2513	84	18	and	and	CCONJ
easat-2513	84	19	positions	position	NOUN
easat-2513	84	20	on	on	ADP
easat-2513	84	21	who	who	PRON
easat-2513	84	22	can	can	AUX
easat-2513	84	23	be	be	AUX
easat-2513	84	24	viewed	view	VERB
easat-2513	84	25	as	as	ADP
easat-2513	84	26	a	a	DET
easat-2513	84	27	valid	valid	ADJ
easat-2513	84	28	stakeholder	stakeholder	NOUN
easat-2513	84	29	to	to	PART
easat-2513	84	30	avoid	avoid	VERB
easat-2513	84	31	bias	bias	NOUN
easat-2513	84	32	[	[	X
easat-2513	84	33	7	7	NUM
easat-2513	84	34	]	]	PUNCT
easat-2513	84	35	.	.	PUNCT
easat-2513	85	1	based	base	VERB
easat-2513	85	2	on	on	ADP
easat-2513	85	3	the	the	DET
easat-2513	85	4	above	above	ADJ
easat-2513	85	5	definitions	definition	NOUN
easat-2513	85	6	of	of	ADP
easat-2513	85	7	stakeholders	stakeholder	NOUN
easat-2513	85	8	,	,	PUNCT
easat-2513	85	9	the	the	DET
easat-2513	85	10	definition	definition	NOUN
easat-2513	85	11	and	and	CCONJ
easat-2513	85	12	concept	concept	NOUN
easat-2513	85	13	of	of	ADP
easat-2513	85	14	stakeholder	stakeholder	NOUN
easat-2513	85	15	mapping	mapping	NOUN
easat-2513	85	16	is	be	AUX
easat-2513	85	17	highly	highly	ADV
easat-2513	85	18	dependent	dependent	ADJ
easat-2513	85	19	on	on	ADP
easat-2513	85	20	various	various	ADJ
easat-2513	85	21	researchers	researcher	NOUN
easat-2513	85	22	'	'	PART
easat-2513	85	23	perspectives	perspective	NOUN
easat-2513	85	24	.	.	PUNCT
easat-2513	86	1	for	for	ADP
easat-2513	86	2	example	example	NOUN
easat-2513	86	3	,	,	PUNCT
easat-2513	86	4	freeman	freeman	PROPN
easat-2513	86	5	states	state	VERB
easat-2513	86	6	that	that	SCONJ
easat-2513	86	7	stakeholders	stakeholder	NOUN
easat-2513	86	8	are	be	AUX
easat-2513	86	9	a	a	DET
easat-2513	86	10	group	group	NOUN
easat-2513	86	11	of	of	ADP
easat-2513	86	12	people	people	NOUN
easat-2513	86	13	or	or	CCONJ
easat-2513	86	14	individuals	individual	NOUN
easat-2513	86	15	who	who	PRON
easat-2513	86	16	influence	influence	VERB
easat-2513	86	17	and	and	CCONJ
easat-2513	86	18	are	be	AUX
easat-2513	86	19	influenced	influence	VERB
easat-2513	86	20	by	by	ADP
easat-2513	86	21	the	the	DET
easat-2513	86	22	achievement	achievement	NOUN
easat-2513	86	23	of	of	ADP
easat-2513	86	24	certain	certain	ADJ
easat-2513	86	25	goals	goal	NOUN
easat-2513	86	26	of	of	ADP
easat-2513	86	27	the	the	DET
easat-2513	86	28	organization	organization	NOUN
easat-2513	86	29	[	[	X
easat-2513	86	30	8	8	NUM
easat-2513	86	31	]	]	PUNCT
easat-2513	86	32	,	,	PUNCT
easat-2513	86	33	while	while	SCONJ
easat-2513	86	34	according	accord	VERB
easat-2513	86	35	to	to	ADP
easat-2513	86	36	biset	biset	NOUN
easat-2513	86	37	,	,	PUNCT
easat-2513	86	38	stakeholders	stakeholder	NOUN
easat-2513	86	39	are	be	AUX
easat-2513	86	40	people	people	NOUN
easat-2513	86	41	with	with	ADP
easat-2513	86	42	an	an	DET
easat-2513	86	43	interest	interest	NOUN
easat-2513	86	44	or	or	CCONJ
easat-2513	86	45	concern	concern	NOUN
easat-2513	86	46	in	in	ADP
easat-2513	86	47	a	a	DET
easat-2513	86	48	problem	problem	NOUN
easat-2513	87	1	[	[	X
easat-2513	87	2	9	9	NUM
easat-2513	87	3	]	]	PUNCT
easat-2513	87	4	.	.	PUNCT
easat-2513	88	1	steve	steve	PROPN
easat-2513	88	2	rowlinson	rowlinson	PROPN
easat-2513	88	3	and	and	CCONJ
easat-2513	88	4	yan	yan	PROPN
easat-2513	88	5	ki	ki	PROPN
easat-2513	88	6	fiona	fiona	PROPN
easat-2513	88	7	cheung	cheung	PROPN
easat-2513	88	8	define	define	VERB
easat-2513	88	9	stakeholders	stakeholder	NOUN
easat-2513	88	10	as	as	ADP
easat-2513	88	11	any	any	DET
easat-2513	88	12	individual	individual	NOUN
easat-2513	88	13	or	or	CCONJ
easat-2513	88	14	group	group	NOUN
easat-2513	88	15	that	that	PRON
easat-2513	88	16	can	can	AUX
easat-2513	88	17	influence	influence	VERB
easat-2513	88	18	the	the	DET
easat-2513	88	19	performance	performance	NOUN
easat-2513	88	20	and	and	CCONJ
easat-2513	88	21	achievement	achievement	NOUN
easat-2513	88	22	of	of	ADP
easat-2513	88	23	organizational	organizational	ADJ
easat-2513	88	24	or	or	CCONJ
easat-2513	88	25	project	project	NOUN
easat-2513	88	26	goals	goal	NOUN
easat-2513	88	27	[	[	X
easat-2513	88	28	10	10	NUM
easat-2513	88	29	]	]	PUNCT
easat-2513	88	30	,	,	PUNCT
easat-2513	88	31	while	while	SCONJ
easat-2513	88	32	derak	derak	PROPN
easat-2513	88	33	walker	walker	PROPN
easat-2513	88	34	,	,	PUNCT
easat-2513	88	35	arthur	arthur	PROPN
easat-2513	88	36	shelley	shelley	PROPN
easat-2513	88	37	and	and	CCONJ
easat-2513	88	38	lynda	lynda	PROPN
easat-2513	88	39	bourr	bourr	VERB
easat-2513	88	40	define	define	VERB
easat-2513	88	41	stakeholders	stakeholder	NOUN
easat-2513	88	42	as	as	ADP
easat-2513	88	43	individuals	individual	NOUN
easat-2513	88	44	or	or	CCONJ
easat-2513	88	45	groups	group	NOUN
easat-2513	88	46	who	who	PRON
easat-2513	88	47	have	have	VERB
easat-2513	88	48	an	an	DET
easat-2513	88	49	interest	interest	NOUN
easat-2513	88	50	,	,	PUNCT
easat-2513	88	51	right	right	NOUN
easat-2513	88	52	or	or	CCONJ
easat-2513	88	53	ownership	ownership	NOUN
easat-2513	88	54	in	in	ADP
easat-2513	88	55	the	the	DET
easat-2513	88	56	project	project	NOUN
easat-2513	88	57	and	and	CCONJ
easat-2513	88	58	can	can	AUX
easat-2513	88	59	contribute	contribute	VERB
easat-2513	88	60	,	,	PUNCT
easat-2513	88	61	be	be	AUX
easat-2513	88	62	influenced	influence	VERB
easat-2513	88	63	by	by	ADP
easat-2513	88	64	the	the	DET
easat-2513	88	65	project	project	NOUN
easat-2513	88	66	,	,	PUNCT
easat-2513	88	67	either	either	CCONJ
easat-2513	88	68	work	work	NOUN
easat-2513	88	69	or	or	CCONJ
easat-2513	88	70	project	project	NOUN
easat-2513	88	71	results	result	NOUN
easat-2513	88	72	[	[	X
easat-2513	88	73	11	11	NUM
easat-2513	88	74	]	]	PUNCT
easat-2513	88	75	.	.	PUNCT
easat-2513	89	1	based	base	VERB
easat-2513	89	2	on	on	ADP
easat-2513	89	3	several	several	ADJ
easat-2513	89	4	definitions	definition	NOUN
easat-2513	89	5	of	of	ADP
easat-2513	89	6	stakeholders	stakeholder	NOUN
easat-2513	89	7	,	,	PUNCT
easat-2513	89	8	the	the	DET
easat-2513	89	9	author	author	NOUN
easat-2513	89	10	can	can	AUX
easat-2513	89	11	conclude	conclude	VERB
easat-2513	89	12	that	that	SCONJ
easat-2513	89	13	stakeholders	stakeholder	NOUN
easat-2513	89	14	are	be	AUX
easat-2513	89	15	individuals	individual	NOUN
easat-2513	89	16	or	or	CCONJ
easat-2513	89	17	groups	group	NOUN
easat-2513	89	18	that	that	PRON
easat-2513	89	19	have	have	VERB
easat-2513	89	20	a	a	DET
easat-2513	89	21	stake	stake	NOUN
easat-2513	89	22	in	in	ADP
easat-2513	89	23	a	a	DET
easat-2513	89	24	problem	problem	NOUN
easat-2513	89	25	or	or	CCONJ
easat-2513	89	26	project	project	NOUN
easat-2513	89	27	to	to	PART
easat-2513	89	28	be	be	AUX
easat-2513	89	29	worked	work	VERB
easat-2513	89	30	on	on	ADP
easat-2513	89	31	.	.	PUNCT
easat-2513	90	1	when	when	SCONJ
easat-2513	90	2	associated	associate	VERB
easat-2513	90	3	with	with	ADP
easat-2513	90	4	this	this	DET
easat-2513	90	5	research	research	NOUN
easat-2513	90	6	,	,	PUNCT
easat-2513	90	7	stakeholders	stakeholder	NOUN
easat-2513	90	8	are	be	AUX
easat-2513	90	9	groups	group	NOUN
easat-2513	90	10	/	/	SYM
easat-2513	90	11	institutions	institution	NOUN
easat-2513	90	12	involved	involve	VERB
easat-2513	90	13	in	in	ADP
easat-2513	90	14	the	the	DET
easat-2513	90	15	completion	completion	NOUN
easat-2513	90	16	of	of	ADP
easat-2513	90	17	the	the	DET
easat-2513	90	18	follow	follow	NOUN
easat-2513	90	19	-	-	PUNCT
easat-2513	90	20	up	up	NOUN
easat-2513	90	21	of	of	ADP
easat-2513	90	22	bpk	bpk	NOUN
easat-2513	90	23	ri	ri	NOUN
easat-2513	90	24	audit	audit	NOUN
easat-2513	90	25	results	result	NOUN
easat-2513	90	26	.	.	PUNCT
easat-2513	91	1	in	in	ADP
easat-2513	91	2	the	the	DET
easat-2513	91	3	dissertation	dissertation	NOUN
easat-2513	91	4	prepared	prepare	VERB
easat-2513	91	5	,	,	PUNCT
easat-2513	91	6	the	the	DET
easat-2513	91	7	researcher	researcher	NOUN
easat-2513	91	8	places	place	VERB
easat-2513	91	9	this	this	DET
easat-2513	91	10	study	study	NOUN
easat-2513	91	11	based	base	VERB
easat-2513	91	12	on	on	ADP
easat-2513	91	13	the	the	DET
easat-2513	91	14	perspective	perspective	NOUN
easat-2513	91	15	of	of	ADP
easat-2513	91	16	stakeholder	stakeholder	NOUN
easat-2513	91	17	analysis	analysis	NOUN
easat-2513	91	18	in	in	ADP
easat-2513	91	19	the	the	DET
easat-2513	91	20	completion	completion	NOUN
easat-2513	91	21	of	of	ADP
easat-2513	91	22	the	the	DET
easat-2513	91	23	follow	follow	NOUN
easat-2513	91	24	-	-	PUNCT
easat-2513	91	25	up	up	NOUN
easat-2513	91	26	of	of	ADP
easat-2513	91	27	bpk	bpk	NOUN
easat-2513	91	28	ri	ri	NOUN
easat-2513	91	29	audit	audit	NOUN
easat-2513	91	30	results	result	NOUN
easat-2513	91	31	.	.	PUNCT
easat-2513	92	1	2.2	2.2	NUM
easat-2513	92	2	.	.	PUNCT
easat-2513	92	3	stakeholder	stakeholder	NOUN
easat-2513	92	4	mapping	mapping	NOUN
easat-2513	92	5	through	through	ADP
easat-2513	92	6	penta	penta	ADJ
easat-2513	92	7	helix	helix	NOUN
easat-2513	92	8	approach	approach	NOUN
easat-2513	92	9	the	the	DET
easat-2513	92	10	background	background	NOUN
easat-2513	92	11	of	of	ADP
easat-2513	92	12	the	the	DET
easat-2513	92	13	penta	penta	ADJ
easat-2513	92	14	helix	helix	NOUN
easat-2513	92	15	concept	concept	NOUN
easat-2513	92	16	builds	build	VERB
easat-2513	92	17	on	on	ADP
easat-2513	92	18	two	two	NUM
easat-2513	92	19	previous	previous	ADJ
easat-2513	92	20	models	model	NOUN
easat-2513	92	21	,	,	PUNCT
easat-2513	92	22	the	the	DET
easat-2513	92	23	triple	triple	ADJ
easat-2513	92	24	helix	helix	ADJ
easat-2513	92	25	theory	theory	NOUN
easat-2513	92	26	and	and	CCONJ
easat-2513	92	27	the	the	DET
easat-2513	92	28	quadra	quadra	PROPN
easat-2513	92	29	helix	helix	NOUN
easat-2513	92	30	theory	theory	NOUN
easat-2513	92	31	.	.	PUNCT
easat-2513	93	1	the	the	DET
easat-2513	93	2	triple	triple	ADJ
easat-2513	93	3	helix	helix	ADJ
easat-2513	93	4	theory	theory	NOUN
easat-2513	93	5	is	be	AUX
easat-2513	93	6	a	a	DET
easat-2513	93	7	stakeholder	stakeholder	NOUN
easat-2513	93	8	between	between	ADP
easat-2513	93	9	government	government	NOUN
easat-2513	93	10	,	,	PUNCT
easat-2513	93	11	business	business	NOUN
easat-2513	93	12	and	and	CCONJ
easat-2513	93	13	academia	academia	NOUN
easat-2513	93	14	,	,	PUNCT
easat-2513	93	15	while	while	SCONJ
easat-2513	93	16	the	the	DET
easat-2513	93	17	quadra	quadra	PROPN
easat-2513	93	18	helix	helix	NOUN
easat-2513	93	19	theory	theory	NOUN
easat-2513	93	20	involves	involve	VERB
easat-2513	93	21	an	an	DET
easat-2513	93	22	additional	additional	ADJ
easat-2513	93	23	stakeholder	stakeholder	NOUN
easat-2513	93	24	,	,	PUNCT
easat-2513	93	25	civil	civil	ADJ
easat-2513	93	26	society	society	NOUN
easat-2513	93	27	.	.	PUNCT
easat-2513	94	1	the	the	DET
easat-2513	94	2	penta	penta	PROPN
easat-2513	94	3	helix	helix	NOUN
easat-2513	94	4	stakeholders	stakeholder	NOUN
easat-2513	94	5	are	be	AUX
easat-2513	94	6	refined	refine	VERB
easat-2513	94	7	to	to	ADP
easat-2513	94	8	5	5	NUM
easat-2513	94	9	(	(	PUNCT
easat-2513	94	10	five	five	NUM
easat-2513	94	11	)	)	PUNCT
easat-2513	94	12	,	,	PUNCT
easat-2513	94	13	namely	namely	ADV
easat-2513	94	14	mass	mass	ADJ
easat-2513	94	15	media	medium	NOUN
easat-2513	94	16	based	base	VERB
easat-2513	94	17	on	on	ADP
easat-2513	94	18	the	the	DET
easat-2513	94	19	following	follow	VERB
easat-2513	94	20	figure	figure	NOUN
easat-2513	94	21	.	.	PUNCT
easat-2513	95	1	2605	2605	NUM
easat-2513	95	2	edelweiss	edelweiss	PROPN
easat-2513	95	3	applied	apply	VERB
easat-2513	95	4	science	science	NOUN
easat-2513	95	5	and	and	CCONJ
easat-2513	95	6	technology	technology	NOUN
easat-2513	95	7	issn	issn	PROPN
easat-2513	95	8	:	:	PUNCT
easat-2513	95	9	2576	2576	NUM
easat-2513	95	10	-	-	SYM
easat-2513	95	11	8484	8484	NUM
easat-2513	95	12	vol	vol	NOUN
easat-2513	95	13	.	.	PROPN
easat-2513	95	14	8	8	NUM
easat-2513	95	15	,	,	PUNCT
easat-2513	95	16	no	no	INTJ
easat-2513	95	17	.	.	NOUN
easat-2513	95	18	6	6	NUM
easat-2513	95	19	:	:	SYM
easat-2513	95	20	2600	2600	NUM
easat-2513	95	21	-	-	SYM
easat-2513	95	22	2618	2618	NUM
easat-2513	95	23	,	,	PUNCT
easat-2513	95	24	2024	2024	NUM
easat-2513	95	25	doi	doi	NOUN
easat-2513	95	26	:	:	PUNCT
easat-2513	95	27	10.55214/25768484.v8i6.2513	10.55214/25768484.v8i6.2513	PROPN
easat-2513	95	28	©	©	PROPN
easat-2513	95	29	2024	2024	NUM
easat-2513	95	30	by	by	ADP
easat-2513	95	31	the	the	DET
easat-2513	95	32	authors	author	NOUN
easat-2513	95	33	;	;	PUNCT
easat-2513	95	34	licensee	licensee	PROPN
easat-2513	95	35	learning	learn	VERB
easat-2513	95	36	gate	gate	PROPN
easat-2513	95	37	figure	figure	NOUN
easat-2513	95	38	3	3	NUM
easat-2513	95	39	.	.	PUNCT
easat-2513	95	40	triple	triple	ADJ
easat-2513	95	41	helix	helix	NOUN
easat-2513	95	42	,	,	PUNCT
easat-2513	95	43	quadra	quadra	NOUN
easat-2513	95	44	helix	helix	NOUN
easat-2513	95	45	and	and	CCONJ
easat-2513	95	46	penta	penta	ADJ
easat-2513	95	47	helix	helix	NOUN
easat-2513	95	48	stakeholders	stakeholder	NOUN
easat-2513	95	49	.	.	PUNCT
easat-2513	96	1	source	source	NOUN
easat-2513	96	2	:	:	PUNCT
easat-2513	96	3	theoretical	theoretical	ADJ
easat-2513	96	4	analysis	analysis	NOUN
easat-2513	96	5	,	,	PUNCT
easat-2513	96	6	2023	2023	NUM
easat-2513	96	7	.	.	PUNCT
easat-2513	97	1	the	the	DET
easat-2513	97	2	triple	triple	ADJ
easat-2513	97	3	helix	helix	ADJ
easat-2513	97	4	concept	concept	NOUN
easat-2513	97	5	can	can	AUX
easat-2513	97	6	be	be	AUX
easat-2513	97	7	traced	trace	VERB
easat-2513	97	8	back	back	ADV
easat-2513	97	9	to	to	ADP
easat-2513	97	10	the	the	DET
easat-2513	97	11	second	second	ADJ
easat-2513	97	12	world	world	NOUN
easat-2513	97	13	war	war	NOUN
easat-2513	97	14	.	.	PUNCT
easat-2513	98	1	the	the	DET
easat-2513	98	2	second	second	ADJ
easat-2513	98	3	world	world	NOUN
easat-2513	98	4	war	war	NOUN
easat-2513	98	5	gave	give	VERB
easat-2513	98	6	birth	birth	NOUN
easat-2513	98	7	to	to	ADP
easat-2513	98	8	the	the	DET
easat-2513	98	9	concept	concept	NOUN
easat-2513	98	10	of	of	ADP
easat-2513	98	11	a	a	DET
easat-2513	98	12	comprehensive	comprehensive	ADJ
easat-2513	98	13	relationship	relationship	NOUN
easat-2513	98	14	between	between	ADP
easat-2513	98	15	science	science	NOUN
easat-2513	98	16	(	(	PUNCT
easat-2513	98	17	academia	academia	NOUN
easat-2513	98	18	)	)	PUNCT
easat-2513	98	19	,	,	PUNCT
easat-2513	98	20	industry	industry	NOUN
easat-2513	98	21	or	or	CCONJ
easat-2513	98	22	trade	trade	NOUN
easat-2513	98	23	(	(	PUNCT
easat-2513	98	24	business	business	NOUN
easat-2513	98	25	)	)	PUNCT
easat-2513	98	26	and	and	CCONJ
easat-2513	98	27	the	the	DET
easat-2513	98	28	public	public	ADJ
easat-2513	98	29	sector	sector	NOUN
easat-2513	98	30	(	(	PUNCT
easat-2513	98	31	government	government	NOUN
easat-2513	98	32	)	)	PUNCT
easat-2513	98	33	.	.	PUNCT
easat-2513	99	1	this	this	DET
easat-2513	99	2	trilogy	trilogy	NOUN
easat-2513	99	3	relationship	relationship	NOUN
easat-2513	99	4	is	be	AUX
easat-2513	99	5	very	very	ADV
easat-2513	99	6	clear	clear	ADJ
easat-2513	99	7	and	and	CCONJ
easat-2513	99	8	interdependent	interdependent	ADJ
easat-2513	99	9	.	.	PUNCT
easat-2513	100	1	the	the	DET
easat-2513	100	2	public	public	ADJ
easat-2513	100	3	sector	sector	NOUN
easat-2513	100	4	,	,	PUNCT
easat-2513	100	5	namely	namely	ADV
easat-2513	100	6	the	the	DET
easat-2513	100	7	government	government	NOUN
easat-2513	100	8	,	,	PUNCT
easat-2513	100	9	uses	use	VERB
easat-2513	100	10	its	its	PRON
easat-2513	100	11	tax	tax	NOUN
easat-2513	100	12	base	base	NOUN
easat-2513	100	13	to	to	PART
easat-2513	100	14	fund	fund	VERB
easat-2513	100	15	knowledge	knowledge	NOUN
easat-2513	100	16	institutions	institution	NOUN
easat-2513	100	17	to	to	PART
easat-2513	100	18	research	research	VERB
easat-2513	100	19	innovative	innovative	ADJ
easat-2513	100	20	technologies	technology	NOUN
easat-2513	100	21	and	and	CCONJ
easat-2513	100	22	products	product	NOUN
easat-2513	100	23	.	.	PUNCT
easat-2513	101	1	the	the	DET
easat-2513	101	2	business	business	NOUN
easat-2513	101	3	sector	sector	NOUN
easat-2513	101	4	produces	produce	VERB
easat-2513	101	5	the	the	DET
easat-2513	101	6	results	result	NOUN
easat-2513	101	7	of	of	ADP
easat-2513	101	8	that	that	DET
easat-2513	101	9	research	research	NOUN
easat-2513	101	10	and	and	CCONJ
easat-2513	101	11	innovation	innovation	NOUN
easat-2513	101	12	and	and	CCONJ
easat-2513	101	13	finally	finally	ADV
easat-2513	101	14	the	the	DET
easat-2513	101	15	public	public	ADJ
easat-2513	101	16	sector	sector	NOUN
easat-2513	101	17	i.e.	i.e.	ADV
easat-2513	101	18	,	,	PUNCT
easat-2513	101	19	the	the	DET
easat-2513	101	20	government	government	NOUN
easat-2513	101	21	gets	get	VERB
easat-2513	101	22	the	the	DET
easat-2513	101	23	proceeds	proceed	NOUN
easat-2513	101	24	through	through	ADP
easat-2513	101	25	tax	tax	NOUN
easat-2513	101	26	collection	collection	NOUN
easat-2513	101	27	.	.	PUNCT
easat-2513	102	1	the	the	DET
easat-2513	102	2	triple	triple	ADJ
easat-2513	102	3	helix	helix	NOUN
easat-2513	102	4	is	be	AUX
easat-2513	102	5	that	that	SCONJ
easat-2513	102	6	the	the	DET
easat-2513	102	7	potential	potential	NOUN
easat-2513	102	8	for	for	ADP
easat-2513	102	9	innovation	innovation	NOUN
easat-2513	102	10	and	and	CCONJ
easat-2513	102	11	economic	economic	ADJ
easat-2513	102	12	development	development	NOUN
easat-2513	102	13	lies	lie	VERB
easat-2513	102	14	in	in	ADP
easat-2513	102	15	the	the	DET
easat-2513	102	16	more	more	ADV
easat-2513	102	17	prominent	prominent	ADJ
easat-2513	102	18	role	role	NOUN
easat-2513	102	19	of	of	ADP
easat-2513	102	20	the	the	DET
easat-2513	102	21	university	university	NOUN
easat-2513	102	22	or	or	CCONJ
easat-2513	102	23	science	science	NOUN
easat-2513	102	24	sector	sector	NOUN
easat-2513	102	25	.	.	PUNCT
easat-2513	103	1	industry	industry	NOUN
easat-2513	103	2	and	and	CCONJ
easat-2513	103	3	government	government	NOUN
easat-2513	103	4	produce	produce	VERB
easat-2513	103	5	a	a	DET
easat-2513	103	6	new	new	ADJ
easat-2513	103	7	institutional	institutional	ADJ
easat-2513	103	8	and	and	CCONJ
easat-2513	103	9	social	social	ADJ
easat-2513	103	10	format	format	NOUN
easat-2513	103	11	for	for	ADP
easat-2513	103	12	the	the	DET
easat-2513	103	13	production	production	NOUN
easat-2513	103	14	,	,	PUNCT
easat-2513	103	15	transfer	transfer	NOUN
easat-2513	103	16	and	and	CCONJ
easat-2513	103	17	application	application	NOUN
easat-2513	103	18	of	of	ADP
easat-2513	103	19	knowledge	knowledge	NOUN
easat-2513	103	20	.	.	PUNCT
easat-2513	104	1	the	the	DET
easat-2513	104	2	bottom	bottom	ADJ
easat-2513	104	3	line	line	NOUN
easat-2513	104	4	is	be	AUX
easat-2513	104	5	that	that	SCONJ
easat-2513	104	6	the	the	DET
easat-2513	104	7	public	public	ADJ
easat-2513	104	8	sector	sector	NOUN
easat-2513	104	9	science	science	NOUN
easat-2513	104	10	community	community	NOUN
easat-2513	104	11	needs	need	VERB
easat-2513	104	12	to	to	PART
easat-2513	104	13	support	support	VERB
easat-2513	104	14	experimentation	experimentation	NOUN
easat-2513	104	15	and	and	CCONJ
easat-2513	104	16	research	research	NOUN
easat-2513	104	17	,	,	PUNCT
easat-2513	104	18	because	because	SCONJ
easat-2513	104	19	the	the	DET
easat-2513	104	20	business	business	NOUN
easat-2513	104	21	sector	sector	NOUN
easat-2513	104	22	will	will	AUX
easat-2513	104	23	never	never	ADV
easat-2513	104	24	take	take	VERB
easat-2513	104	25	a	a	DET
easat-2513	104	26	risk	risk	NOUN
easat-2513	104	27	if	if	SCONJ
easat-2513	104	28	it	it	PRON
easat-2513	104	29	is	be	AUX
easat-2513	104	30	unable	unable	ADJ
easat-2513	104	31	to	to	PART
easat-2513	104	32	make	make	VERB
easat-2513	104	33	a	a	DET
easat-2513	104	34	convincing	convincing	ADJ
easat-2513	104	35	profit	profit	NOUN
easat-2513	104	36	.	.	PUNCT
easat-2513	105	1	likewise	likewise	ADV
easat-2513	105	2	,	,	PUNCT
easat-2513	105	3	it	it	PRON
easat-2513	105	4	takes	take	VERB
easat-2513	105	5	the	the	DET
easat-2513	105	6	public	public	ADJ
easat-2513	105	7	sector	sector	NOUN
easat-2513	105	8	to	to	PART
easat-2513	105	9	develop	develop	VERB
easat-2513	105	10	the	the	DET
easat-2513	105	11	conditions	condition	NOUN
easat-2513	105	12	or	or	CCONJ
easat-2513	105	13	demands	demand	NOUN
easat-2513	105	14	of	of	ADP
easat-2513	105	15	innovation	innovation	NOUN
easat-2513	105	16	,	,	PUNCT
easat-2513	105	17	especially	especially	ADV
easat-2513	105	18	in	in	ADP
easat-2513	105	19	terms	term	NOUN
easat-2513	105	20	of	of	ADP
easat-2513	105	21	communication	communication	NOUN
easat-2513	105	22	,	,	PUNCT
easat-2513	105	23	transportation	transportation	NOUN
easat-2513	105	24	and	and	CCONJ
easat-2513	105	25	resources	resource	NOUN
easat-2513	105	26	.	.	PUNCT
easat-2513	106	1	the	the	DET
easat-2513	106	2	triple	triple	ADJ
easat-2513	106	3	helix	helix	NOUN
easat-2513	106	4	is	be	AUX
easat-2513	106	5	somewhat	somewhat	ADV
easat-2513	106	6	generic	generic	ADJ
easat-2513	106	7	but	but	CCONJ
easat-2513	106	8	when	when	SCONJ
easat-2513	106	9	it	it	PRON
easat-2513	106	10	comes	come	VERB
easat-2513	106	11	to	to	ADP
easat-2513	106	12	people	people	NOUN
easat-2513	106	13	,	,	PUNCT
easat-2513	106	14	users	user	NOUN
easat-2513	106	15	must	must	AUX
easat-2513	106	16	be	be	AUX
easat-2513	106	17	included	include	VERB
easat-2513	106	18	in	in	ADP
easat-2513	106	19	the	the	DET
easat-2513	106	20	list	list	NOUN
easat-2513	106	21	of	of	ADP
easat-2513	106	22	stakeholders	stakeholder	NOUN
easat-2513	106	23	.	.	PUNCT
easat-2513	107	1	tripel	tripel	NOUN
easat-2513	107	2	helix	helix	NOUN
easat-2513	107	3	assumes	assume	VERB
easat-2513	107	4	stakeholders	stakeholder	NOUN
easat-2513	107	5	know	know	VERB
easat-2513	107	6	best	good	ADJ
easat-2513	107	7	for	for	ADP
easat-2513	107	8	the	the	DET
easat-2513	107	9	market	market	NOUN
easat-2513	107	10	.	.	PUNCT
easat-2513	108	1	the	the	DET
easat-2513	108	2	late	late	ADJ
easat-2513	108	3	70s	70	NOUN
easat-2513	108	4	brought	bring	VERB
easat-2513	108	5	a	a	DET
easat-2513	108	6	wave	wave	NOUN
easat-2513	108	7	of	of	ADP
easat-2513	108	8	individual	individual	ADJ
easat-2513	108	9	collectives	collective	NOUN
easat-2513	108	10	which	which	PRON
easat-2513	108	11	was	be	AUX
easat-2513	108	12	hard	hard	ADJ
easat-2513	108	13	to	to	PART
easat-2513	108	14	do	do	VERB
easat-2513	108	15	for	for	ADP
easat-2513	108	16	the	the	DET
easat-2513	108	17	commercial	commercial	ADJ
easat-2513	108	18	and	and	CCONJ
easat-2513	108	19	political	political	ADJ
easat-2513	108	20	sectors	sector	NOUN
easat-2513	108	21	.	.	PUNCT
easat-2513	109	1	evidently	evidently	ADV
easat-2513	109	2	people	people	NOUN
easat-2513	109	3	(	(	PUNCT
easat-2513	109	4	consumers	consumer	NOUN
easat-2513	109	5	)	)	PUNCT
easat-2513	109	6	are	be	AUX
easat-2513	109	7	material	material	ADJ
easat-2513	109	8	.	.	PUNCT
easat-2513	110	1	an	an	DET
easat-2513	110	2	additional	additional	ADJ
easat-2513	110	3	stakeholder	stakeholder	NOUN
easat-2513	110	4	,	,	PUNCT
easat-2513	110	5	the	the	DET
easat-2513	110	6	user	user	NOUN
easat-2513	110	7	,	,	PUNCT
easat-2513	110	8	has	have	AUX
easat-2513	110	9	since	since	ADV
easat-2513	110	10	been	be	AUX
easat-2513	110	11	introduced	introduce	VERB
easat-2513	110	12	,	,	PUNCT
easat-2513	110	13	creating	create	VERB
easat-2513	110	14	the	the	DET
easat-2513	110	15	concept	concept	NOUN
easat-2513	110	16	of	of	ADP
easat-2513	110	17	the	the	DET
easat-2513	110	18	quadra	quadra	NOUN
easat-2513	110	19	helix	helix	NOUN
easat-2513	110	20	.	.	PUNCT
easat-2513	111	1	other	other	ADJ
easat-2513	111	2	theories	theory	NOUN
easat-2513	111	3	of	of	ADP
easat-2513	111	4	triad	triad	VERB
easat-2513	111	5	partnerships	partnership	NOUN
easat-2513	111	6	are	be	AUX
easat-2513	111	7	known	know	VERB
easat-2513	111	8	as	as	ADP
easat-2513	111	9	the	the	DET
easat-2513	111	10	“	"	PUNCT
easat-2513	111	11	iron	iron	NOUN
easat-2513	111	12	triangle	triangle	NOUN
easat-2513	111	13	”	"	PUNCT
easat-2513	111	14	theory	theory	NOUN
easat-2513	111	15	and	and	CCONJ
easat-2513	111	16	the	the	DET
easat-2513	111	17	“	"	PUNCT
easat-2513	111	18	advocacy	advocacy	NOUN
easat-2513	111	19	coalition	coalition	NOUN
easat-2513	111	20	framework	framework	NOUN
easat-2513	111	21	”	"	PUNCT
easat-2513	111	22	(	(	PUNCT
easat-2513	111	23	afc	afc	PROPN
easat-2513	111	24	)	)	PUNCT
easat-2513	111	25	theory	theory	NOUN
easat-2513	111	26	.	.	PUNCT
easat-2513	112	1	the	the	DET
easat-2513	112	2	iron	iron	NOUN
easat-2513	112	3	triangle	triangle	NOUN
easat-2513	112	4	theory	theory	NOUN
easat-2513	112	5	is	be	AUX
easat-2513	112	6	based	base	VERB
easat-2513	112	7	on	on	ADP
easat-2513	112	8	the	the	DET
easat-2513	112	9	thoughts	thought	NOUN
easat-2513	112	10	of	of	ADP
easat-2513	112	11	ralph	ralph	PROPN
easat-2513	112	12	pulitzer	pulitzer	PROPN
easat-2513	112	13	(	(	PUNCT
easat-2513	112	14	1919	1919	NUM
easat-2513	112	15	)	)	PUNCT
easat-2513	112	16	,	,	PUNCT
easat-2513	112	17	namely	namely	ADV
easat-2513	112	18	in	in	ADP
easat-2513	112	19	governance	governance	NOUN
easat-2513	112	20	,	,	PUNCT
easat-2513	112	21	there	there	PRON
easat-2513	112	22	are	be	VERB
easat-2513	112	23	three	three	NUM
easat-2513	112	24	very	very	ADV
easat-2513	112	25	influential	influential	ADJ
easat-2513	112	26	forces	force	NOUN
easat-2513	112	27	,	,	PUNCT
easat-2513	112	28	namely	namely	ADV
easat-2513	112	29	the	the	DET
easat-2513	112	30	legislature	legislature	NOUN
easat-2513	112	31	,	,	PUNCT
easat-2513	112	32	the	the	DET
easat-2513	112	33	executive	executive	ADJ
easat-2513	112	34	and	and	CCONJ
easat-2513	112	35	interest	interest	NOUN
easat-2513	112	36	groups	group	NOUN
easat-2513	112	37	[	[	X
easat-2513	112	38	12	12	NUM
easat-2513	112	39	]	]	PUNCT
easat-2513	112	40	.	.	PUNCT
easat-2513	113	1	the	the	DET
easat-2513	113	2	basic	basic	ADJ
easat-2513	113	3	concept	concept	NOUN
easat-2513	113	4	of	of	ADP
easat-2513	113	5	this	this	DET
easat-2513	113	6	theory	theory	NOUN
easat-2513	113	7	is	be	AUX
easat-2513	113	8	that	that	SCONJ
easat-2513	113	9	the	the	DET
easat-2513	113	10	bureaucracy	bureaucracy	NOUN
easat-2513	113	11	is	be	AUX
easat-2513	113	12	always	always	ADV
easat-2513	113	13	trying	try	VERB
easat-2513	113	14	to	to	PART
easat-2513	113	15	build	build	VERB
easat-2513	113	16	its	its	PRON
easat-2513	113	17	power	power	NOUN
easat-2513	113	18	like	like	ADP
easat-2513	113	19	any	any	DET
easat-2513	113	20	other	other	ADJ
easat-2513	113	21	organization	organization	NOUN
easat-2513	113	22	,	,	PUNCT
easat-2513	113	23	while	while	SCONJ
easat-2513	113	24	the	the	DET
easat-2513	113	25	most	most	ADV
easat-2513	113	26	influential	influential	ADJ
easat-2513	113	27	interest	interest	NOUN
easat-2513	113	28	groups	group	NOUN
easat-2513	113	29	are	be	AUX
easat-2513	113	30	business	business	NOUN
easat-2513	113	31	and	and	CCONJ
easat-2513	113	32	industry	industry	NOUN
easat-2513	113	33	groups	group	NOUN
easat-2513	113	34	who	who	PRON
easat-2513	113	35	are	be	AUX
easat-2513	113	36	patrons	patron	NOUN
easat-2513	113	37	of	of	ADP
easat-2513	113	38	the	the	DET
easat-2513	113	39	executive	executive	ADJ
easat-2513	113	40	and	and	CCONJ
easat-2513	113	41	legislative	legislative	ADJ
easat-2513	113	42	branches	branch	NOUN
easat-2513	113	43	.	.	PUNCT
easat-2513	114	1	the	the	DET
easat-2513	114	2	quadra	quadra	PROPN
easat-2513	114	3	helix	helix	NOUN
easat-2513	114	4	becomes	become	VERB
easat-2513	114	5	four	four	NUM
easat-2513	114	6	stakeholder	stakeholder	NOUN
easat-2513	114	7	groups	group	NOUN
easat-2513	114	8	.	.	PUNCT
easat-2513	115	1	each	each	PRON
easat-2513	115	2	has	have	VERB
easat-2513	115	3	a	a	DET
easat-2513	115	4	valuable	valuable	ADJ
easat-2513	115	5	contribution	contribution	NOUN
easat-2513	115	6	to	to	PART
easat-2513	115	7	make	make	VERB
easat-2513	115	8	.	.	PUNCT
easat-2513	116	1	the	the	DET
easat-2513	116	2	quadruple	quadruple	NOUN
easat-2513	116	3	helix	helix	NOUN
easat-2513	116	4	brings	bring	VERB
easat-2513	116	5	the	the	DET
easat-2513	116	6	actors	actor	NOUN
easat-2513	116	7	closer	close	ADV
easat-2513	116	8	together	together	ADV
easat-2513	116	9	and	and	CCONJ
easat-2513	116	10	brings	bring	VERB
easat-2513	116	11	the	the	DET
easat-2513	116	12	conversation	conversation	NOUN
easat-2513	116	13	down	down	ADP
easat-2513	116	14	to	to	ADP
easat-2513	116	15	the	the	DET
easat-2513	116	16	lowest	low	ADJ
easat-2513	116	17	level	level	NOUN
easat-2513	116	18	of	of	ADP
easat-2513	116	19	stakeholders	stakeholder	NOUN
easat-2513	116	20	.	.	PUNCT
easat-2513	117	1	however	however	ADV
easat-2513	117	2	,	,	PUNCT
easat-2513	117	3	the	the	DET
easat-2513	117	4	fourth	fourth	ADJ
easat-2513	117	5	dimension	dimension	NOUN
easat-2513	117	6	,	,	PUNCT
easat-2513	117	7	users	user	NOUN
easat-2513	117	8	,	,	PUNCT
easat-2513	117	9	seems	seem	VERB
easat-2513	117	10	to	to	PART
easat-2513	117	11	be	be	AUX
easat-2513	117	12	needed	need	VERB
easat-2513	117	13	as	as	ADP
easat-2513	117	14	consumers	consumer	NOUN
easat-2513	117	15	rather	rather	ADV
easat-2513	117	16	than	than	ADP
easat-2513	117	17	true	true	ADJ
easat-2513	117	18	partners	partner	NOUN
easat-2513	117	19	for	for	ADP
easat-2513	117	20	co	co	NOUN
easat-2513	117	21	-	-	NOUN
easat-2513	117	22	creation	creation	NOUN
easat-2513	117	23	of	of	ADP
easat-2513	117	24	innovation	innovation	NOUN
easat-2513	117	25	.	.	PUNCT
easat-2513	118	1	the	the	DET
easat-2513	118	2	final	final	ADJ
easat-2513	118	3	step	step	NOUN
easat-2513	118	4	of	of	ADP
easat-2513	118	5	the	the	DET
easat-2513	118	6	penta	penta	ADJ
easat-2513	118	7	helix	helix	NOUN
easat-2513	118	8	is	be	AUX
easat-2513	118	9	its	its	PRON
easat-2513	118	10	distinction	distinction	NOUN
easat-2513	118	11	of	of	ADP
easat-2513	118	12	capital	capital	NOUN
easat-2513	118	13	and	and	CCONJ
easat-2513	118	14	business	business	NOUN
easat-2513	118	15	,	,	PUNCT
easat-2513	118	16	both	both	PRON
easat-2513	118	17	representing	represent	VERB
easat-2513	118	18	very	very	ADV
easat-2513	118	19	different	different	ADJ
easat-2513	118	20	stakeholders	stakeholder	NOUN
easat-2513	118	21	.	.	PUNCT
easat-2513	119	1	business	business	NOUN
easat-2513	119	2	stakeholders	stakeholder	NOUN
easat-2513	119	3	are	be	AUX
easat-2513	119	4	often	often	ADV
easat-2513	119	5	aggressive	aggressive	ADJ
easat-2513	119	6	,	,	PUNCT
easat-2513	119	7	competitive	competitive	ADJ
easat-2513	119	8	,	,	PUNCT
easat-2513	119	9	risk	risk	NOUN
easat-2513	119	10	-	-	PUNCT
easat-2513	119	11	taking	taking	NOUN
easat-2513	119	12	and	and	CCONJ
easat-2513	119	13	ready	ready	ADJ
easat-2513	119	14	to	to	PART
easat-2513	119	15	fail	fail	VERB
easat-2513	119	16	.	.	PUNCT
easat-2513	120	1	the	the	DET
easat-2513	120	2	penta	penta	PROPN
easat-2513	120	3	helix	helix	NOUN
easat-2513	120	4	can	can	AUX
easat-2513	120	5	go	go	VERB
easat-2513	120	6	far	far	ADV
easat-2513	120	7	beyond	beyond	ADP
easat-2513	120	8	,	,	PUNCT
easat-2513	120	9	technology	technology	NOUN
easat-2513	120	10	and	and	CCONJ
easat-2513	120	11	science	science	NOUN
easat-2513	120	12	into	into	ADP
easat-2513	120	13	dimensions	dimension	NOUN
easat-2513	120	14	of	of	ADP
easat-2513	120	15	space	space	NOUN
easat-2513	120	16	involving	involve	VERB
easat-2513	120	17	innovative	innovative	ADJ
easat-2513	120	18	business	business	NOUN
easat-2513	120	19	models	model	NOUN
easat-2513	120	20	,	,	PUNCT
easat-2513	120	21	social	social	ADJ
easat-2513	120	22	networks	network	NOUN
easat-2513	120	23	and	and	CCONJ
easat-2513	120	24	so	so	ADV
easat-2513	120	25	on	on	ADV
easat-2513	120	26	.	.	PUNCT
easat-2513	121	1	the	the	DET
easat-2513	121	2	penta	penta	ADJ
easat-2513	121	3	helix	helix	NOUN
easat-2513	121	4	concept	concept	NOUN
easat-2513	121	5	is	be	AUX
easat-2513	121	6	an	an	DET
easat-2513	121	7	ideal	ideal	ADJ
easat-2513	121	8	tool	tool	NOUN
easat-2513	121	9	for	for	ADP
easat-2513	121	10	2606	2606	NUM
easat-2513	121	11	edelweiss	edelweiss	PROPN
easat-2513	121	12	applied	apply	VERB
easat-2513	121	13	science	science	NOUN
easat-2513	121	14	and	and	CCONJ
easat-2513	121	15	technology	technology	NOUN
easat-2513	121	16	issn	issn	PROPN
easat-2513	121	17	:	:	PUNCT
easat-2513	121	18	2576	2576	NUM
easat-2513	121	19	-	-	SYM
easat-2513	121	20	8484	8484	NUM
easat-2513	121	21	vol	vol	NOUN
easat-2513	121	22	.	.	PROPN
easat-2513	121	23	8	8	NUM
easat-2513	121	24	,	,	PUNCT
easat-2513	121	25	no	no	INTJ
easat-2513	121	26	.	.	NOUN
easat-2513	121	27	6	6	NUM
easat-2513	121	28	:	:	SYM
easat-2513	121	29	2600	2600	NUM
easat-2513	121	30	-	-	SYM
easat-2513	121	31	2618	2618	NUM
easat-2513	121	32	,	,	PUNCT
easat-2513	121	33	2024	2024	NUM
easat-2513	121	34	doi	doi	NOUN
easat-2513	121	35	:	:	PUNCT
easat-2513	121	36	10.55214/25768484.v8i6.2513	10.55214/25768484.v8i6.2513	PROPN
easat-2513	121	37	©	©	PROPN
easat-2513	121	38	2024	2024	NUM
easat-2513	121	39	by	by	ADP
easat-2513	121	40	the	the	DET
easat-2513	121	41	authors	author	NOUN
easat-2513	121	42	;	;	PUNCT
easat-2513	121	43	licensee	licensee	PROPN
easat-2513	121	44	learning	learning	NOUN
easat-2513	121	45	gate	gate	NOUN
easat-2513	121	46	working	work	VERB
easat-2513	121	47	with	with	ADP
easat-2513	121	48	complexity	complexity	NOUN
easat-2513	121	49	and	and	CCONJ
easat-2513	121	50	economic	economic	ADJ
easat-2513	121	51	models	model	NOUN
easat-2513	121	52	,	,	PUNCT
easat-2513	121	53	rather	rather	ADV
easat-2513	121	54	than	than	ADP
easat-2513	121	55	consumer	consumer	NOUN
easat-2513	121	56	/	/	SYM
easat-2513	121	57	market	market	NOUN
easat-2513	121	58	-	-	PUNCT
easat-2513	121	59	based	base	VERB
easat-2513	121	60	business	business	NOUN
easat-2513	121	61	innovation	innovation	NOUN
easat-2513	121	62	models	model	NOUN
easat-2513	121	63	.	.	PUNCT
easat-2513	122	1	2.3	2.3	NUM
easat-2513	122	2	.	.	PUNCT
easat-2513	123	1	collaborative	collaborative	ADJ
easat-2513	123	2	governance	governance	PROPN
easat-2513	123	3	collaborative	collaborative	ADJ
easat-2513	123	4	governance	governance	NOUN
easat-2513	123	5	is	be	AUX
easat-2513	123	6	a	a	DET
easat-2513	123	7	form	form	NOUN
easat-2513	123	8	of	of	ADP
easat-2513	123	9	governance	governance	NOUN
easat-2513	123	10	that	that	PRON
easat-2513	123	11	encourages	encourage	VERB
easat-2513	123	12	joint	joint	ADJ
easat-2513	123	13	efforts	effort	NOUN
easat-2513	123	14	from	from	ADP
easat-2513	123	15	stakeholders	stakeholder	NOUN
easat-2513	123	16	and	and	CCONJ
easat-2513	123	17	non	non	NOUN
easat-2513	123	18	-	-	NOUN
easat-2513	123	19	states	state	NOUN
easat-2513	123	20	to	to	PART
easat-2513	123	21	work	work	VERB
easat-2513	123	22	together	together	ADV
easat-2513	123	23	to	to	PART
easat-2513	123	24	address	address	VERB
easat-2513	123	25	complex	complex	ADJ
easat-2513	123	26	problems	problem	NOUN
easat-2513	123	27	through	through	ADP
easat-2513	123	28	collective	collective	ADJ
easat-2513	123	29	decision	decision	NOUN
easat-2513	123	30	-	-	PUNCT
easat-2513	123	31	making	making	NOUN
easat-2513	123	32	and	and	CCONJ
easat-2513	123	33	implementation	implementation	NOUN
easat-2513	123	34	.	.	PUNCT
easat-2513	124	1	the	the	DET
easat-2513	124	2	definition	definition	NOUN
easat-2513	124	3	of	of	ADP
easat-2513	124	4	collaboration	collaboration	NOUN
easat-2513	124	5	can	can	AUX
easat-2513	124	6	be	be	AUX
easat-2513	124	7	divided	divide	VERB
easat-2513	124	8	into	into	ADP
easat-2513	124	9	two	two	NUM
easat-2513	124	10	definitions	definition	NOUN
easat-2513	124	11	,	,	PUNCT
easat-2513	124	12	namely	namely	ADV
easat-2513	124	13	collaboration	collaboration	NOUN
easat-2513	124	14	in	in	ADP
easat-2513	124	15	the	the	DET
easat-2513	124	16	sense	sense	NOUN
easat-2513	124	17	of	of	ADP
easat-2513	124	18	process	process	NOUN
easat-2513	124	19	and	and	CCONJ
easat-2513	124	20	collaboration	collaboration	NOUN
easat-2513	124	21	in	in	ADP
easat-2513	124	22	the	the	DET
easat-2513	124	23	normative	normative	ADJ
easat-2513	124	24	sense	sense	NOUN
easat-2513	124	25	.	.	PUNCT
easat-2513	125	1	the	the	DET
easat-2513	125	2	definition	definition	NOUN
easat-2513	125	3	of	of	ADP
easat-2513	125	4	collaboration	collaboration	NOUN
easat-2513	125	5	in	in	ADP
easat-2513	125	6	the	the	DET
easat-2513	125	7	sense	sense	NOUN
easat-2513	125	8	of	of	ADP
easat-2513	125	9	a	a	DET
easat-2513	125	10	process	process	NOUN
easat-2513	125	11	is	be	AUX
easat-2513	125	12	a	a	DET
easat-2513	125	13	series	series	NOUN
easat-2513	125	14	of	of	ADP
easat-2513	125	15	processes	process	NOUN
easat-2513	125	16	or	or	CCONJ
easat-2513	125	17	ways	way	NOUN
easat-2513	125	18	of	of	ADP
easat-2513	125	19	organizing	organize	VERB
easat-2513	125	20	/	/	SYM
easat-2513	125	21	managing	managing	NOUN
easat-2513	125	22	or	or	CCONJ
easat-2513	125	23	governing	govern	VERB
easat-2513	125	24	institutionally	institutionally	ADV
easat-2513	125	25	.	.	PUNCT
easat-2513	126	1	in	in	ADP
easat-2513	126	2	this	this	DET
easat-2513	126	3	sense	sense	NOUN
easat-2513	126	4	,	,	PUNCT
easat-2513	126	5	a	a	DET
easat-2513	126	6	number	number	NOUN
easat-2513	126	7	of	of	ADP
easat-2513	126	8	government	government	NOUN
easat-2513	126	9	institutions	institution	NOUN
easat-2513	126	10	and	and	CCONJ
easat-2513	126	11	non	non	ADJ
easat-2513	126	12	-	-	ADJ
easat-2513	126	13	government	government	ADJ
easat-2513	126	14	institutions	institution	NOUN
easat-2513	126	15	are	be	AUX
easat-2513	126	16	involved	involve	VERB
easat-2513	126	17	in	in	ADP
easat-2513	126	18	accordance	accordance	NOUN
easat-2513	126	19	with	with	ADP
easat-2513	126	20	the	the	DET
easat-2513	126	21	portion	portion	NOUN
easat-2513	126	22	of	of	ADP
easat-2513	126	23	their	their	PRON
easat-2513	126	24	interests	interest	NOUN
easat-2513	126	25	and	and	CCONJ
easat-2513	126	26	objectives	objective	NOUN
easat-2513	126	27	.	.	PUNCT
easat-2513	127	1	this	this	DET
easat-2513	127	2	collaboration	collaboration	NOUN
easat-2513	127	3	can	can	AUX
easat-2513	127	4	consist	consist	VERB
easat-2513	127	5	of	of	ADP
easat-2513	127	6	government	government	NOUN
easat-2513	127	7	institutions	institution	NOUN
easat-2513	127	8	only	only	ADV
easat-2513	127	9	,	,	PUNCT
easat-2513	127	10	local	local	ADJ
easat-2513	127	11	ngos	ngo	NOUN
easat-2513	127	12	only	only	ADV
easat-2513	127	13	,	,	PUNCT
easat-2513	127	14	the	the	DET
easat-2513	127	15	private	private	ADJ
easat-2513	127	16	sector	sector	NOUN
easat-2513	127	17	only	only	ADV
easat-2513	127	18	or	or	CCONJ
easat-2513	127	19	it	it	PRON
easat-2513	127	20	can	can	AUX
easat-2513	127	21	also	also	ADV
easat-2513	127	22	include	include	VERB
easat-2513	127	23	institutions	institution	NOUN
easat-2513	127	24	affiliated	affiliate	VERB
easat-2513	127	25	to	to	ADP
easat-2513	127	26	the	the	DET
easat-2513	127	27	government	government	NOUN
easat-2513	127	28	and	and	CCONJ
easat-2513	127	29	then	then	ADV
easat-2513	127	30	collaborate	collaborate	VERB
easat-2513	127	31	with	with	ADP
easat-2513	127	32	local	local	ADJ
easat-2513	127	33	ngos	ngo	NOUN
easat-2513	127	34	funded	fund	VERB
easat-2513	127	35	by	by	ADP
easat-2513	127	36	the	the	DET
easat-2513	127	37	government	government	NOUN
easat-2513	127	38	/	/	SYM
easat-2513	127	39	private	private	ADJ
easat-2513	127	40	sector	sector	NOUN
easat-2513	127	41	/	/	SYM
easat-2513	127	42	ngos	ngo	NOUN
easat-2513	127	43	/	/	SYM
easat-2513	127	44	funders	funder	NOUN
easat-2513	127	45	from	from	ADP
easat-2513	127	46	abroad	abroad	ADV
easat-2513	127	47	.	.	PUNCT
easat-2513	128	1	in	in	ADP
easat-2513	128	2	this	this	DET
easat-2513	128	3	collaboration	collaboration	NOUN
easat-2513	128	4	,	,	PUNCT
easat-2513	128	5	the	the	DET
easat-2513	128	6	institutions	institution	NOUN
easat-2513	128	7	involved	involve	VERB
easat-2513	128	8	interactively	interactively	ADV
easat-2513	128	9	carry	carry	VERB
easat-2513	128	10	out	out	ADP
easat-2513	128	11	joint	joint	ADJ
easat-2513	128	12	governance	governance	NOUN
easat-2513	128	13	but	but	CCONJ
easat-2513	128	14	the	the	DET
easat-2513	128	15	portion	portion	NOUN
easat-2513	128	16	of	of	ADP
easat-2513	128	17	involvement	involvement	NOUN
easat-2513	128	18	is	be	AUX
easat-2513	128	19	not	not	PART
easat-2513	128	20	always	always	ADV
easat-2513	128	21	equally	equally	ADV
easat-2513	128	22	weighted	weight	VERB
easat-2513	128	23	according	accord	VERB
easat-2513	128	24	to	to	ADP
easat-2513	128	25	their	their	PRON
easat-2513	128	26	respective	respective	ADJ
easat-2513	128	27	centers	center	NOUN
easat-2513	128	28	of	of	ADP
easat-2513	128	29	attention	attention	NOUN
easat-2513	128	30	.	.	PUNCT
easat-2513	129	1	collaboration	collaboration	NOUN
easat-2513	129	2	in	in	ADP
easat-2513	129	3	the	the	DET
easat-2513	129	4	normative	normative	ADJ
easat-2513	129	5	sense	sense	NOUN
easat-2513	129	6	is	be	AUX
easat-2513	129	7	an	an	DET
easat-2513	129	8	aspiration	aspiration	NOUN
easat-2513	129	9	or	or	CCONJ
easat-2513	129	10	philosophical	philosophical	ADJ
easat-2513	129	11	goal	goal	NOUN
easat-2513	129	12	for	for	SCONJ
easat-2513	129	13	the	the	DET
easat-2513	129	14	government	government	NOUN
easat-2513	129	15	to	to	PART
easat-2513	129	16	achieve	achieve	VERB
easat-2513	129	17	various	various	ADJ
easat-2513	129	18	interactions	interaction	NOUN
easat-2513	129	19	with	with	ADP
easat-2513	129	20	its	its	PRON
easat-2513	129	21	partners	partner	NOUN
easat-2513	129	22	.	.	PUNCT
easat-2513	130	1	normatively	normatively	ADV
easat-2513	130	2	,	,	PUNCT
easat-2513	130	3	public	public	ADJ
easat-2513	130	4	administration	administration	NOUN
easat-2513	130	5	theory	theory	NOUN
easat-2513	130	6	discusses	discuss	VERB
easat-2513	130	7	public	public	ADJ
easat-2513	130	8	values	value	NOUN
easat-2513	130	9	such	such	ADJ
easat-2513	130	10	as	as	ADP
easat-2513	130	11	public	public	ADJ
easat-2513	130	12	interest	interest	NOUN
easat-2513	130	13	,	,	PUNCT
easat-2513	130	14	equity	equity	NOUN
easat-2513	130	15	and	and	CCONJ
easat-2513	130	16	accountability	accountability	NOUN
easat-2513	130	17	as	as	ADV
easat-2513	130	18	well	well	ADV
easat-2513	130	19	as	as	ADP
easat-2513	130	20	criteria	criterion	NOUN
easat-2513	130	21	that	that	PRON
easat-2513	130	22	can	can	AUX
easat-2513	130	23	be	be	AUX
easat-2513	130	24	used	use	VERB
easat-2513	130	25	to	to	PART
easat-2513	130	26	measure	measure	VERB
easat-2513	130	27	the	the	DET
easat-2513	130	28	relative	relative	ADJ
easat-2513	130	29	importance	importance	NOUN
easat-2513	130	30	of	of	ADP
easat-2513	130	31	various	various	ADJ
easat-2513	130	32	public	public	ADJ
easat-2513	130	33	values	value	NOUN
easat-2513	130	34	[	[	X
easat-2513	130	35	13	13	NUM
easat-2513	130	36	]	]	PUNCT
easat-2513	130	37	.	.	PUNCT
easat-2513	131	1	castañer	castañer	PROPN
easat-2513	131	2	explains	explain	VERB
easat-2513	131	3	,	,	PUNCT
easat-2513	131	4	“	"	PUNCT
easat-2513	131	5	collaboration	collaboration	NOUN
easat-2513	131	6	is	be	AUX
easat-2513	131	7	the	the	DET
easat-2513	131	8	mutual	mutual	ADJ
easat-2513	131	9	engagement	engagement	NOUN
easat-2513	131	10	of	of	ADP
easat-2513	131	11	participants	participant	NOUN
easat-2513	131	12	in	in	ADP
easat-2513	131	13	a	a	DET
easat-2513	131	14	coordinated	coordinated	ADJ
easat-2513	131	15	effort	effort	NOUN
easat-2513	131	16	to	to	PART
easat-2513	131	17	solve	solve	VERB
easat-2513	131	18	a	a	DET
easat-2513	131	19	problem	problem	NOUN
easat-2513	131	20	together	together	ADV
easat-2513	131	21	.	.	PUNCT
easat-2513	132	1	collaborative	collaborative	ADJ
easat-2513	132	2	interactions	interaction	NOUN
easat-2513	132	3	are	be	AUX
easat-2513	132	4	characterized	characterize	VERB
easat-2513	132	5	by	by	ADP
easat-2513	132	6	shared	share	VERB
easat-2513	132	7	goals	goal	NOUN
easat-2513	132	8	,	,	PUNCT
easat-2513	132	9	symmetry	symmetry	NOUN
easat-2513	132	10	of	of	ADP
easat-2513	132	11	structure	structure	NOUN
easat-2513	132	12	,	,	PUNCT
easat-2513	132	13	and	and	CCONJ
easat-2513	132	14	a	a	DET
easat-2513	132	15	high	high	ADJ
easat-2513	132	16	degree	degree	NOUN
easat-2513	132	17	of	of	ADP
easat-2513	132	18	negotiation	negotiation	NOUN
easat-2513	132	19	,	,	PUNCT
easat-2513	132	20	interactivity	interactivity	NOUN
easat-2513	132	21	,	,	PUNCT
easat-2513	132	22	and	and	CCONJ
easat-2513	132	23	interdependence	interdependence	NOUN
easat-2513	132	24	”	"	PUNCT
easat-2513	133	1	[	[	X
easat-2513	133	2	14	14	NUM
easat-2513	133	3	]	]	PUNCT
easat-2513	133	4	.	.	PUNCT
easat-2513	134	1	the	the	DET
easat-2513	134	2	definition	definition	NOUN
easat-2513	134	3	explains	explain	VERB
easat-2513	134	4	that	that	SCONJ
easat-2513	134	5	collaboration	collaboration	NOUN
easat-2513	134	6	is	be	AUX
easat-2513	134	7	joint	joint	ADJ
easat-2513	134	8	engagement	engagement	NOUN
easat-2513	134	9	in	in	ADP
easat-2513	134	10	a	a	DET
easat-2513	134	11	coordinated	coordinated	ADJ
easat-2513	134	12	effort	effort	NOUN
easat-2513	134	13	to	to	PART
easat-2513	134	14	solve	solve	VERB
easat-2513	134	15	a	a	DET
easat-2513	134	16	problem	problem	NOUN
easat-2513	134	17	together	together	ADV
easat-2513	134	18	.	.	PUNCT
easat-2513	135	1	collaborative	collaborative	ADJ
easat-2513	135	2	interactions	interaction	NOUN
easat-2513	135	3	are	be	AUX
easat-2513	135	4	characterized	characterize	VERB
easat-2513	135	5	by	by	ADP
easat-2513	135	6	a	a	DET
easat-2513	135	7	common	common	ADJ
easat-2513	135	8	goal	goal	NOUN
easat-2513	135	9	of	of	ADP
easat-2513	135	10	the	the	DET
easat-2513	135	11	actors	actor	NOUN
easat-2513	135	12	,	,	PUNCT
easat-2513	135	13	a	a	DET
easat-2513	135	14	symmetrical	symmetrical	ADJ
easat-2513	135	15	structure	structure	NOUN
easat-2513	135	16	with	with	ADP
easat-2513	135	17	a	a	DET
easat-2513	135	18	high	high	ADJ
easat-2513	135	19	degree	degree	NOUN
easat-2513	135	20	of	of	ADP
easat-2513	135	21	negotiation	negotiation	NOUN
easat-2513	135	22	through	through	ADP
easat-2513	135	23	interactivity	interactivity	NOUN
easat-2513	135	24	and	and	CCONJ
easat-2513	135	25	interdependence	interdependence	NOUN
easat-2513	135	26	.	.	PUNCT
easat-2513	136	1	furthermore	furthermore	ADV
easat-2513	136	2	[	[	X
easat-2513	136	3	15	15	NUM
easat-2513	136	4	]	]	PUNCT
easat-2513	136	5	says	say	VERB
easat-2513	136	6	that	that	SCONJ
easat-2513	136	7	collaboration	collaboration	NOUN
easat-2513	136	8	is	be	AUX
easat-2513	136	9	a	a	DET
easat-2513	136	10	fundamental	fundamental	ADJ
easat-2513	136	11	process	process	NOUN
easat-2513	136	12	of	of	ADP
easat-2513	136	13	cooperation	cooperation	NOUN
easat-2513	136	14	that	that	PRON
easat-2513	136	15	creates	create	VERB
easat-2513	136	16	trust	trust	NOUN
easat-2513	136	17	,	,	PUNCT
easat-2513	136	18	integrity	integrity	NOUN
easat-2513	136	19	and	and	CCONJ
easat-2513	136	20	breakthroughs	breakthrough	NOUN
easat-2513	136	21	through	through	ADP
easat-2513	136	22	achieving	achieve	VERB
easat-2513	136	23	consensus	consensus	NOUN
easat-2513	136	24	,	,	PUNCT
easat-2513	136	25	ownership	ownership	NOUN
easat-2513	136	26	and	and	CCONJ
easat-2513	136	27	integration	integration	NOUN
easat-2513	136	28	in	in	ADP
easat-2513	136	29	all	all	DET
easat-2513	136	30	aspects	aspect	NOUN
easat-2513	136	31	of	of	ADP
easat-2513	136	32	the	the	DET
easat-2513	136	33	organization	organization	NOUN
easat-2513	136	34	.	.	PUNCT
easat-2513	137	1	collaboration	collaboration	NOUN
easat-2513	137	2	between	between	ADP
easat-2513	137	3	the	the	DET
easat-2513	137	4	government	government	NOUN
easat-2513	137	5	,	,	PUNCT
easat-2513	137	6	private	private	ADJ
easat-2513	137	7	sector	sector	NOUN
easat-2513	137	8	and	and	CCONJ
easat-2513	137	9	the	the	DET
easat-2513	137	10	community	community	NOUN
easat-2513	137	11	in	in	ADP
easat-2513	137	12	a	a	DET
easat-2513	137	13	collective	collective	ADJ
easat-2513	137	14	forum	forum	NOUN
easat-2513	137	15	with	with	ADP
easat-2513	137	16	public	public	ADJ
easat-2513	137	17	institutions	institution	NOUN
easat-2513	137	18	to	to	PART
easat-2513	137	19	be	be	AUX
easat-2513	137	20	involved	involve	VERB
easat-2513	137	21	in	in	ADP
easat-2513	137	22	formulating	formulate	VERB
easat-2513	137	23	policies	policy	NOUN
easat-2513	137	24	or	or	CCONJ
easat-2513	137	25	implementing	implement	VERB
easat-2513	137	26	consensus	consensus	NOUN
easat-2513	137	27	policies	policy	NOUN
easat-2513	137	28	and	and	CCONJ
easat-2513	137	29	programs	program	NOUN
easat-2513	137	30	is	be	AUX
easat-2513	137	31	often	often	ADV
easat-2513	137	32	referred	refer	VERB
easat-2513	137	33	to	to	ADP
easat-2513	137	34	as	as	ADP
easat-2513	137	35	collaborative	collaborative	ADJ
easat-2513	137	36	governance	governance	NOUN
easat-2513	137	37	.	.	PUNCT
easat-2513	138	1	in	in	ADP
easat-2513	138	2	more	more	ADJ
easat-2513	138	3	detail	detail	NOUN
easat-2513	138	4	ansell	ansell	PROPN
easat-2513	138	5	&	&	CCONJ
easat-2513	138	6	gash	gash	ADJ
easat-2513	139	1	[	[	X
easat-2513	139	2	16	16	NUM
easat-2513	139	3	]	]	PUNCT
easat-2513	139	4	define	define	VERB
easat-2513	139	5	collaborative	collaborative	ADJ
easat-2513	139	6	governance	governance	NOUN
easat-2513	139	7	as	as	ADP
easat-2513	139	8	“	"	PUNCT
easat-2513	139	9	a	a	DET
easat-2513	139	10	governing	govern	VERB
easat-2513	139	11	arrangement	arrangement	NOUN
easat-2513	139	12	where	where	SCONJ
easat-2513	139	13	one	one	NUM
easat-2513	139	14	or	or	CCONJ
easat-2513	139	15	more	more	ADJ
easat-2513	139	16	public	public	ADJ
easat-2513	139	17	agencies	agency	NOUN
easat-2513	139	18	directly	directly	ADV
easat-2513	139	19	engage	engage	VERB
easat-2513	139	20	non	non	ADJ
easat-2513	139	21	-	-	ADJ
easat-2513	139	22	state	state	ADJ
easat-2513	139	23	stakeholders	stakeholder	NOUN
easat-2513	139	24	in	in	ADP
easat-2513	139	25	a	a	DET
easat-2513	139	26	collective	collective	ADJ
easat-2513	139	27	decision	decision	NOUN
easat-2513	139	28	-	-	PUNCT
easat-2513	139	29	making	make	VERB
easat-2513	139	30	process	process	NOUN
easat-2513	139	31	that	that	PRON
easat-2513	139	32	is	be	AUX
easat-2513	139	33	formal	formal	ADJ
easat-2513	139	34	,	,	PUNCT
easat-2513	139	35	consensus	consensus	NOUN
easat-2513	139	36	-	-	PUNCT
easat-2513	139	37	oriented	orient	VERB
easat-2513	139	38	,	,	PUNCT
easat-2513	139	39	and	and	CCONJ
easat-2513	139	40	deliberative	deliberative	ADJ
easat-2513	139	41	and	and	CCONJ
easat-2513	139	42	that	that	PRON
easat-2513	139	43	aims	aim	VERB
easat-2513	139	44	to	to	PART
easat-2513	139	45	make	make	VERB
easat-2513	139	46	or	or	CCONJ
easat-2513	139	47	implement	implement	VERB
easat-2513	139	48	public	public	ADJ
easat-2513	139	49	policy	policy	NOUN
easat-2513	139	50	or	or	CCONJ
easat-2513	139	51	manage	manage	VERB
easat-2513	139	52	public	public	ADJ
easat-2513	139	53	programs	program	NOUN
easat-2513	139	54	or	or	CCONJ
easat-2513	139	55	assets	asset	NOUN
easat-2513	139	56	”	"	PUNCT
easat-2513	139	57	.	.	PUNCT
easat-2513	140	1	the	the	DET
easat-2513	140	2	definition	definition	NOUN
easat-2513	140	3	states	state	VERB
easat-2513	140	4	that	that	SCONJ
easat-2513	140	5	collaborative	collaborative	ADJ
easat-2513	140	6	governance	governance	NOUN
easat-2513	140	7	is	be	AUX
easat-2513	140	8	a	a	DET
easat-2513	140	9	control	control	NOUN
easat-2513	140	10	model	model	NOUN
easat-2513	140	11	where	where	SCONJ
easat-2513	140	12	one	one	NUM
easat-2513	140	13	or	or	CCONJ
easat-2513	140	14	more	more	ADJ
easat-2513	140	15	public	public	ADJ
easat-2513	140	16	institutions	institution	NOUN
easat-2513	140	17	directly	directly	ADV
easat-2513	140	18	involve	involve	VERB
easat-2513	140	19	non	non	ADJ
easat-2513	140	20	-	-	ADJ
easat-2513	140	21	state	state	ADJ
easat-2513	140	22	stakeholders	stakeholder	NOUN
easat-2513	140	23	in	in	ADP
easat-2513	140	24	a	a	DET
easat-2513	140	25	collective	collective	ADJ
easat-2513	140	26	decision	decision	NOUN
easat-2513	140	27	-	-	PUNCT
easat-2513	140	28	making	make	VERB
easat-2513	140	29	process	process	NOUN
easat-2513	140	30	that	that	PRON
easat-2513	140	31	is	be	AUX
easat-2513	140	32	formal	formal	ADJ
easat-2513	140	33	,	,	PUNCT
easat-2513	140	34	consensus	consensus	NOUN
easat-2513	140	35	-	-	PUNCT
easat-2513	140	36	oriented	orient	VERB
easat-2513	140	37	,	,	PUNCT
easat-2513	140	38	deliberative	deliberative	ADJ
easat-2513	140	39	and	and	CCONJ
easat-2513	140	40	aims	aim	VERB
easat-2513	140	41	to	to	PART
easat-2513	140	42	make	make	VERB
easat-2513	140	43	or	or	CCONJ
easat-2513	140	44	implement	implement	VERB
easat-2513	140	45	public	public	ADJ
easat-2513	140	46	policies	policy	NOUN
easat-2513	140	47	,	,	PUNCT
easat-2513	140	48	manage	manage	VERB
easat-2513	140	49	public	public	ADJ
easat-2513	140	50	programs	program	NOUN
easat-2513	140	51	and	and	CCONJ
easat-2513	140	52	public	public	ADJ
easat-2513	140	53	assets	asset	NOUN
easat-2513	140	54	.	.	PUNCT
easat-2513	141	1	collaborative	collaborative	ADJ
easat-2513	141	2	governance	governance	NOUN
easat-2513	141	3	is	be	AUX
easat-2513	141	4	an	an	DET
easat-2513	141	5	important	important	ADJ
easat-2513	141	6	tool	tool	NOUN
easat-2513	141	7	that	that	PRON
easat-2513	141	8	adds	add	VERB
easat-2513	141	9	value	value	NOUN
easat-2513	141	10	to	to	ADP
easat-2513	141	11	governments	government	NOUN
easat-2513	141	12	in	in	ADP
easat-2513	141	13	addressing	address	VERB
easat-2513	141	14	wicked	wicked	ADJ
easat-2513	141	15	problems	problem	NOUN
easat-2513	141	16	.	.	PUNCT
easat-2513	142	1	collaborative	collaborative	ADJ
easat-2513	142	2	governance	governance	NOUN
easat-2513	142	3	seeks	seek	VERB
easat-2513	142	4	to	to	PART
easat-2513	142	5	promote	promote	VERB
easat-2513	142	6	democracy	democracy	NOUN
easat-2513	142	7	and	and	CCONJ
easat-2513	142	8	make	make	VERB
easat-2513	142	9	government	government	NOUN
easat-2513	142	10	more	more	ADV
easat-2513	142	11	accountable	accountable	ADJ
easat-2513	142	12	by	by	ADP
easat-2513	142	13	ensuring	ensure	VERB
easat-2513	142	14	that	that	SCONJ
easat-2513	142	15	all	all	DET
easat-2513	142	16	stakeholders	stakeholder	NOUN
easat-2513	142	17	are	be	AUX
easat-2513	142	18	brought	bring	VERB
easat-2513	142	19	into	into	ADP
easat-2513	142	20	the	the	DET
easat-2513	142	21	process	process	NOUN
easat-2513	142	22	[	[	X
easat-2513	142	23	17	17	NUM
easat-2513	142	24	]	]	PUNCT
easat-2513	142	25	.	.	PUNCT
easat-2513	143	1	from	from	ADP
easat-2513	143	2	the	the	DET
easat-2513	143	3	various	various	ADJ
easat-2513	143	4	definitions	definition	NOUN
easat-2513	143	5	put	put	VERB
easat-2513	143	6	forward	forward	ADV
easat-2513	143	7	by	by	ADP
easat-2513	143	8	the	the	DET
easat-2513	143	9	experts	expert	NOUN
easat-2513	143	10	above	above	ADV
easat-2513	143	11	,	,	PUNCT
easat-2513	143	12	the	the	DET
easat-2513	143	13	researcher	researcher	NOUN
easat-2513	143	14	concludes	conclude	VERB
easat-2513	143	15	that	that	SCONJ
easat-2513	143	16	collaboration	collaboration	NOUN
easat-2513	143	17	is	be	AUX
easat-2513	143	18	an	an	DET
easat-2513	143	19	interaction	interaction	NOUN
easat-2513	143	20	process	process	NOUN
easat-2513	143	21	involving	involve	VERB
easat-2513	143	22	several	several	ADJ
easat-2513	143	23	actors	actor	NOUN
easat-2513	143	24	(	(	PUNCT
easat-2513	143	25	people	people	NOUN
easat-2513	143	26	or	or	CCONJ
easat-2513	143	27	several	several	ADJ
easat-2513	143	28	institutions	institution	NOUN
easat-2513	143	29	)	)	PUNCT
easat-2513	143	30	to	to	PART
easat-2513	143	31	work	work	VERB
easat-2513	143	32	together	together	ADV
easat-2513	143	33	by	by	ADP
easat-2513	143	34	combining	combine	VERB
easat-2513	143	35	various	various	ADJ
easat-2513	143	36	thoughts	thought	NOUN
easat-2513	143	37	on	on	ADP
easat-2513	143	38	an	an	DET
easat-2513	143	39	ongoing	ongoing	ADJ
easat-2513	143	40	basis	basis	NOUN
easat-2513	143	41	in	in	ADP
easat-2513	143	42	addressing	address	VERB
easat-2513	143	43	a	a	DET
easat-2513	143	44	complex	complex	ADJ
easat-2513	143	45	matter	matter	NOUN
easat-2513	143	46	where	where	SCONJ
easat-2513	143	47	each	each	DET
easat-2513	143	48	party	party	NOUN
easat-2513	143	49	involved	involve	VERB
easat-2513	143	50	has	have	VERB
easat-2513	143	51	interdependence	interdependence	NOUN
easat-2513	143	52	to	to	PART
easat-2513	143	53	produce	produce	VERB
easat-2513	143	54	a	a	DET
easat-2513	143	55	policy	policy	NOUN
easat-2513	143	56	.	.	PUNCT
easat-2513	144	1	3	3	X
easat-2513	144	2	.	.	X
easat-2513	144	3	research	research	NOUN
easat-2513	144	4	method	method	NOUN
easat-2513	144	5	this	this	DET
easat-2513	144	6	research	research	NOUN
easat-2513	144	7	was	be	AUX
easat-2513	144	8	conducted	conduct	VERB
easat-2513	144	9	with	with	ADP
easat-2513	144	10	a	a	DET
easat-2513	144	11	descriptive	descriptive	ADJ
easat-2513	144	12	qualitative	qualitative	ADJ
easat-2513	144	13	approach	approach	NOUN
easat-2513	144	14	.	.	PUNCT
easat-2513	145	1	through	through	ADP
easat-2513	145	2	descriptive	descriptive	ADJ
easat-2513	145	3	qualitative	qualitative	ADJ
easat-2513	145	4	research	research	NOUN
easat-2513	145	5	,	,	PUNCT
easat-2513	145	6	researchers	researcher	NOUN
easat-2513	145	7	intend	intend	VERB
easat-2513	145	8	to	to	PART
easat-2513	145	9	describe	describe	VERB
easat-2513	145	10	events	event	NOUN
easat-2513	145	11	or	or	CCONJ
easat-2513	145	12	phenomena	phenomenon	NOUN
easat-2513	145	13	in	in	ADP
easat-2513	145	14	accordance	accordance	NOUN
easat-2513	145	15	with	with	ADP
easat-2513	145	16	what	what	PRON
easat-2513	145	17	is	be	AUX
easat-2513	145	18	happening	happen	VERB
easat-2513	145	19	in	in	ADP
easat-2513	145	20	the	the	DET
easat-2513	145	21	field	field	NOUN
easat-2513	145	22	,	,	PUNCT
easat-2513	145	23	and	and	CCONJ
easat-2513	145	24	the	the	DET
easat-2513	145	25	data	datum	NOUN
easat-2513	145	26	generated	generate	VERB
easat-2513	145	27	in	in	ADP
easat-2513	145	28	the	the	DET
easat-2513	145	29	form	form	NOUN
easat-2513	145	30	of	of	ADP
easat-2513	145	31	written	write	VERB
easat-2513	145	32	or	or	CCONJ
easat-2513	145	33	spoken	speak	VERB
easat-2513	145	34	words	word	NOUN
easat-2513	145	35	from	from	ADP
easat-2513	145	36	people	people	NOUN
easat-2513	145	37	and	and	CCONJ
easat-2513	145	38	2607	2607	NUM
easat-2513	145	39	edelweiss	edelweiss	PROPN
easat-2513	145	40	applied	apply	VERB
easat-2513	145	41	science	science	NOUN
easat-2513	145	42	and	and	CCONJ
easat-2513	145	43	technology	technology	NOUN
easat-2513	145	44	issn	issn	PROPN
easat-2513	145	45	:	:	PUNCT
easat-2513	145	46	2576	2576	NUM
easat-2513	145	47	-	-	SYM
easat-2513	145	48	8484	8484	NUM
easat-2513	145	49	vol	vol	NOUN
easat-2513	145	50	.	.	PROPN
easat-2513	146	1	8	8	NUM
easat-2513	146	2	,	,	PUNCT
easat-2513	146	3	no	no	INTJ
easat-2513	146	4	.	.	NOUN
easat-2513	146	5	6	6	NUM
easat-2513	146	6	:	:	SYM
easat-2513	146	7	2600	2600	NUM
easat-2513	146	8	-	-	SYM
easat-2513	146	9	2618	2618	NUM
easat-2513	146	10	,	,	PUNCT
easat-2513	146	11	2024	2024	NUM
easat-2513	146	12	doi	doi	NOUN
easat-2513	146	13	:	:	PUNCT
easat-2513	146	14	10.55214/25768484.v8i6.2513	10.55214/25768484.v8i6.2513	PROPN
easat-2513	146	15	©	©	PROPN
easat-2513	146	16	2024	2024	NUM
easat-2513	146	17	by	by	ADP
easat-2513	146	18	the	the	DET
easat-2513	146	19	authors	author	NOUN
easat-2513	146	20	;	;	PUNCT
easat-2513	146	21	licensee	licensee	PROPN
easat-2513	146	22	learning	learning	NOUN
easat-2513	146	23	gate	gate	NOUN
easat-2513	146	24	observed	observe	VERB
easat-2513	146	25	behavior	behavior	NOUN
easat-2513	146	26	related	relate	VERB
easat-2513	146	27	to	to	ADP
easat-2513	146	28	collaboration	collaboration	NOUN
easat-2513	146	29	in	in	ADP
easat-2513	146	30	the	the	DET
easat-2513	146	31	completion	completion	NOUN
easat-2513	146	32	of	of	ADP
easat-2513	146	33	follow	follow	NOUN
easat-2513	146	34	-	-	PUNCT
easat-2513	146	35	up	up	NOUN
easat-2513	146	36	of	of	ADP
easat-2513	146	37	public	public	ADJ
easat-2513	146	38	financial	financial	ADJ
easat-2513	146	39	audit	audit	NOUN
easat-2513	146	40	results	result	VERB
easat-2513	146	41	systematically	systematically	ADV
easat-2513	146	42	and	and	CCONJ
easat-2513	146	43	in	in	ADP
easat-2513	146	44	accordance	accordance	NOUN
easat-2513	146	45	with	with	ADP
easat-2513	146	46	the	the	DET
easat-2513	146	47	facts	fact	NOUN
easat-2513	146	48	in	in	ADP
easat-2513	146	49	the	the	DET
easat-2513	146	50	field	field	NOUN
easat-2513	146	51	.	.	PUNCT
easat-2513	147	1	the	the	DET
easat-2513	147	2	data	datum	NOUN
easat-2513	147	3	used	use	VERB
easat-2513	147	4	in	in	ADP
easat-2513	147	5	this	this	DET
easat-2513	147	6	study	study	NOUN
easat-2513	147	7	are	be	AUX
easat-2513	147	8	primary	primary	ADJ
easat-2513	147	9	data	datum	NOUN
easat-2513	147	10	and	and	CCONJ
easat-2513	147	11	secondary	secondary	ADJ
easat-2513	147	12	data	datum	NOUN
easat-2513	147	13	.	.	PUNCT
easat-2513	148	1	in	in	ADP
easat-2513	148	2	obtaining	obtain	VERB
easat-2513	148	3	primary	primary	ADJ
easat-2513	148	4	data	datum	NOUN
easat-2513	148	5	,	,	PUNCT
easat-2513	148	6	researchers	researcher	NOUN
easat-2513	148	7	do	do	VERB
easat-2513	148	8	so	so	ADV
easat-2513	148	9	through	through	ADP
easat-2513	148	10	observation	observation	NOUN
easat-2513	148	11	,	,	PUNCT
easat-2513	148	12	and	and	CCONJ
easat-2513	148	13	interviews	interview	NOUN
easat-2513	148	14	with	with	ADP
easat-2513	148	15	parties	party	NOUN
easat-2513	148	16	related	relate	VERB
easat-2513	148	17	to	to	ADP
easat-2513	148	18	the	the	DET
easat-2513	148	19	issues	issue	NOUN
easat-2513	148	20	to	to	PART
easat-2513	148	21	be	be	AUX
easat-2513	148	22	discussed	discuss	VERB
easat-2513	148	23	using	use	VERB
easat-2513	148	24	a	a	DET
easat-2513	148	25	list	list	NOUN
easat-2513	148	26	of	of	ADP
easat-2513	148	27	questions	question	NOUN
easat-2513	148	28	that	that	PRON
easat-2513	148	29	have	have	AUX
easat-2513	148	30	been	be	AUX
easat-2513	148	31	prepared	prepare	VERB
easat-2513	148	32	in	in	ADP
easat-2513	148	33	advance	advance	NOUN
easat-2513	148	34	and	and	CCONJ
easat-2513	148	35	will	will	AUX
easat-2513	148	36	be	be	AUX
easat-2513	148	37	developed	develop	VERB
easat-2513	148	38	during	during	ADP
easat-2513	148	39	the	the	DET
easat-2513	148	40	interview	interview	NOUN
easat-2513	148	41	.	.	PUNCT
easat-2513	149	1	secondary	secondary	ADJ
easat-2513	149	2	data	datum	NOUN
easat-2513	149	3	used	use	VERB
easat-2513	149	4	by	by	ADP
easat-2513	149	5	researchers	researcher	NOUN
easat-2513	149	6	with	with	ADP
easat-2513	149	7	regard	regard	NOUN
easat-2513	149	8	to	to	ADP
easat-2513	149	9	this	this	DET
easat-2513	149	10	research	research	NOUN
easat-2513	149	11	are	be	AUX
easat-2513	149	12	laws	law	NOUN
easat-2513	149	13	and	and	CCONJ
easat-2513	149	14	regulations	regulation	NOUN
easat-2513	149	15	,	,	PUNCT
easat-2513	149	16	implementation	implementation	NOUN
easat-2513	149	17	guidelines	guideline	NOUN
easat-2513	149	18	,	,	PUNCT
easat-2513	149	19	literature	literature	NOUN
easat-2513	149	20	,	,	PUNCT
easat-2513	149	21	articles	article	NOUN
easat-2513	149	22	,	,	PUNCT
easat-2513	149	23	newspapers	newspaper	NOUN
easat-2513	149	24	,	,	PUNCT
easat-2513	149	25	the	the	DET
easat-2513	149	26	internet	internet	NOUN
easat-2513	149	27	and	and	CCONJ
easat-2513	149	28	those	those	PRON
easat-2513	149	29	related	relate	VERB
easat-2513	149	30	to	to	ADP
easat-2513	149	31	the	the	DET
easat-2513	149	32	research	research	NOUN
easat-2513	149	33	topic	topic	NOUN
easat-2513	149	34	.	.	PUNCT
easat-2513	150	1	in	in	ADP
easat-2513	150	2	this	this	DET
easat-2513	150	3	study	study	NOUN
easat-2513	150	4	,	,	PUNCT
easat-2513	150	5	researchers	researcher	NOUN
easat-2513	150	6	used	use	VERB
easat-2513	150	7	data	datum	NOUN
easat-2513	150	8	collection	collection	NOUN
easat-2513	150	9	techniques	technique	NOUN
easat-2513	150	10	using	use	VERB
easat-2513	150	11	interviews	interview	NOUN
easat-2513	150	12	,	,	PUNCT
easat-2513	150	13	observation	observation	NOUN
easat-2513	150	14	,	,	PUNCT
easat-2513	150	15	and	and	CCONJ
easat-2513	150	16	documentation	documentation	NOUN
easat-2513	150	17	techniques	technique	NOUN
easat-2513	150	18	.	.	PUNCT
easat-2513	151	1	informants	informant	NOUN
easat-2513	151	2	in	in	ADP
easat-2513	151	3	this	this	DET
easat-2513	151	4	study	study	NOUN
easat-2513	151	5	are	be	AUX
easat-2513	151	6	the	the	DET
easat-2513	151	7	regional	regional	ADJ
easat-2513	151	8	inspectorate	inspectorate	NOUN
easat-2513	151	9	,	,	PUNCT
easat-2513	151	10	bpk	bpk	PROPN
easat-2513	151	11	ri	ri	PROPN
easat-2513	151	12	representative	representative	NOUN
easat-2513	151	13	,	,	PUNCT
easat-2513	151	14	opd	opd	PROPN
easat-2513	151	15	in	in	ADP
easat-2513	151	16	the	the	DET
easat-2513	151	17	regional	regional	ADJ
easat-2513	151	18	government	government	NOUN
easat-2513	151	19	which	which	PRON
easat-2513	151	20	has	have	VERB
easat-2513	151	21	high	high	ADJ
easat-2513	151	22	risk	risk	NOUN
easat-2513	151	23	management	management	NOUN
easat-2513	151	24	in	in	ADP
easat-2513	151	25	budget	budget	NOUN
easat-2513	151	26	management	management	NOUN
easat-2513	151	27	as	as	ADP
easat-2513	151	28	key	key	ADJ
easat-2513	151	29	informants	informant	NOUN
easat-2513	151	30	.	.	PUNCT
easat-2513	152	1	regional	regional	ADJ
easat-2513	152	2	legislative	legislative	ADJ
easat-2513	152	3	,	,	PUNCT
easat-2513	152	4	high	high	ADJ
easat-2513	152	5	prosecutor	prosecutor	NOUN
easat-2513	152	6	's	's	PART
easat-2513	152	7	office	office	NOUN
easat-2513	152	8	,	,	PUNCT
easat-2513	152	9	and	and	CCONJ
easat-2513	152	10	regional	regional	ADJ
easat-2513	152	11	head	head	NOUN
easat-2513	152	12	as	as	ADP
easat-2513	152	13	supporting	support	VERB
easat-2513	152	14	informants	informant	NOUN
easat-2513	152	15	.	.	PUNCT
easat-2513	153	1	communities	community	NOUN
easat-2513	153	2	,	,	PUNCT
easat-2513	153	3	ngos	ngo	NOUN
easat-2513	153	4	,	,	PUNCT
easat-2513	153	5	mass	mass	ADJ
easat-2513	153	6	media	medium	NOUN
easat-2513	153	7	,	,	PUNCT
easat-2513	153	8	private	private	ADJ
easat-2513	153	9	parties	party	NOUN
easat-2513	153	10	,	,	PUNCT
easat-2513	153	11	and	and	CCONJ
easat-2513	153	12	academics	academic	NOUN
easat-2513	153	13	as	as	ADP
easat-2513	153	14	the	the	DET
easat-2513	153	15	main	main	ADJ
easat-2513	153	16	informants	informant	NOUN
easat-2513	153	17	.	.	PUNCT
easat-2513	154	1	the	the	DET
easat-2513	154	2	data	datum	NOUN
easat-2513	154	3	validity	validity	NOUN
easat-2513	154	4	test	test	NOUN
easat-2513	154	5	in	in	ADP
easat-2513	154	6	qualitative	qualitative	ADJ
easat-2513	154	7	research	research	NOUN
easat-2513	154	8	used	use	VERB
easat-2513	154	9	by	by	ADP
easat-2513	154	10	researchers	researcher	NOUN
easat-2513	154	11	is	be	AUX
easat-2513	154	12	triangulation	triangulation	NOUN
easat-2513	154	13	,	,	PUNCT
easat-2513	154	14	both	both	DET
easat-2513	154	15	technical	technical	ADJ
easat-2513	154	16	triangulation	triangulation	NOUN
easat-2513	154	17	,	,	PUNCT
easat-2513	154	18	time	time	NOUN
easat-2513	154	19	triangulation	triangulation	NOUN
easat-2513	154	20	,	,	PUNCT
easat-2513	154	21	and	and	CCONJ
easat-2513	154	22	source	source	NOUN
easat-2513	154	23	triangulation	triangulation	NOUN
easat-2513	154	24	.	.	PUNCT
easat-2513	155	1	the	the	DET
easat-2513	155	2	data	datum	NOUN
easat-2513	155	3	analysis	analysis	NOUN
easat-2513	155	4	technique	technique	NOUN
easat-2513	155	5	used	use	VERB
easat-2513	155	6	in	in	ADP
easat-2513	155	7	this	this	DET
easat-2513	155	8	research	research	NOUN
easat-2513	155	9	is	be	AUX
easat-2513	155	10	to	to	PART
easat-2513	155	11	use	use	VERB
easat-2513	155	12	interactive	interactive	ADJ
easat-2513	155	13	data	datum	NOUN
easat-2513	155	14	analysis	analysis	NOUN
easat-2513	155	15	techniques	technique	NOUN
easat-2513	155	16	according	accord	VERB
easat-2513	155	17	to	to	ADP
easat-2513	155	18	milles	mille	NOUN
easat-2513	155	19	and	and	CCONJ
easat-2513	155	20	huberman	huberman	NOUN
easat-2513	155	21	[	[	X
easat-2513	155	22	18	18	NUM
easat-2513	155	23	]	]	PUNCT
easat-2513	155	24	.	.	PUNCT
easat-2513	156	1	4	4	X
easat-2513	156	2	.	.	NOUN
easat-2513	156	3	result	result	NOUN
easat-2513	156	4	and	and	CCONJ
easat-2513	156	5	discussion	discussion	NOUN
easat-2513	156	6	in	in	ADP
easat-2513	156	7	addition	addition	NOUN
easat-2513	156	8	to	to	ADP
easat-2513	156	9	conducting	conduct	VERB
easat-2513	156	10	an	an	DET
easat-2513	156	11	examination	examination	NOUN
easat-2513	156	12	of	of	ADP
easat-2513	156	13	the	the	DET
easat-2513	156	14	government	government	NOUN
easat-2513	156	15	's	's	PART
easat-2513	156	16	financial	financial	ADJ
easat-2513	156	17	statements	statement	NOUN
easat-2513	156	18	,	,	PUNCT
easat-2513	156	19	bpk	bpk	NOUN
easat-2513	156	20	conducts	conduct	VERB
easat-2513	156	21	an	an	DET
easat-2513	156	22	examination	examination	NOUN
easat-2513	156	23	of	of	ADP
easat-2513	156	24	government	government	NOUN
easat-2513	156	25	performance	performance	NOUN
easat-2513	156	26	and	and	CCONJ
easat-2513	156	27	an	an	DET
easat-2513	156	28	examination	examination	NOUN
easat-2513	156	29	with	with	ADP
easat-2513	156	30	a	a	DET
easat-2513	156	31	specific	specific	ADJ
easat-2513	156	32	purpose	purpose	NOUN
easat-2513	156	33	(	(	PUNCT
easat-2513	156	34	investigative	investigative	ADJ
easat-2513	156	35	)	)	PUNCT
easat-2513	156	36	to	to	PART
easat-2513	156	37	reveal	reveal	VERB
easat-2513	156	38	indications	indication	NOUN
easat-2513	156	39	of	of	ADP
easat-2513	156	40	state	state	NOUN
easat-2513	156	41	losses	loss	NOUN
easat-2513	156	42	or	or	CCONJ
easat-2513	156	43	criminal	criminal	ADJ
easat-2513	156	44	elements	element	NOUN
easat-2513	156	45	.	.	PUNCT
easat-2513	157	1	the	the	DET
easat-2513	157	2	results	result	NOUN
easat-2513	157	3	of	of	ADP
easat-2513	157	4	the	the	DET
easat-2513	157	5	examination	examination	NOUN
easat-2513	157	6	conducted	conduct	VERB
easat-2513	157	7	by	by	ADP
easat-2513	157	8	bpk	bpk	NOUN
easat-2513	157	9	obtained	obtain	VERB
easat-2513	157	10	findings	finding	NOUN
easat-2513	157	11	containing	contain	VERB
easat-2513	157	12	weaknesses	weakness	NOUN
easat-2513	157	13	in	in	ADP
easat-2513	157	14	government	government	NOUN
easat-2513	157	15	entities	entity	NOUN
easat-2513	157	16	for	for	ADP
easat-2513	157	17	non	non	ADJ
easat-2513	157	18	-	-	NOUN
easat-2513	157	19	compliance	compliance	NOUN
easat-2513	157	20	with	with	ADP
easat-2513	157	21	laws	law	NOUN
easat-2513	157	22	and	and	CCONJ
easat-2513	157	23	regulations	regulation	NOUN
easat-2513	157	24	.	.	PUNCT
easat-2513	158	1	bpk	bpk	NOUN
easat-2513	158	2	is	be	AUX
easat-2513	158	3	guided	guide	VERB
easat-2513	158	4	by	by	ADP
easat-2513	158	5	the	the	DET
easat-2513	158	6	state	state	NOUN
easat-2513	158	7	financial	financial	ADJ
easat-2513	158	8	audit	audit	NOUN
easat-2513	158	9	standards	standard	NOUN
easat-2513	158	10	in	in	ADP
easat-2513	158	11	conducting	conduct	VERB
easat-2513	158	12	the	the	DET
easat-2513	158	13	audit	audit	NOUN
easat-2513	158	14	.	.	PUNCT
easat-2513	159	1	follow	follow	VERB
easat-2513	159	2	-	-	PUNCT
easat-2513	159	3	up	up	NOUN
easat-2513	159	4	of	of	ADP
easat-2513	159	5	the	the	DET
easat-2513	159	6	audit	audit	NOUN
easat-2513	159	7	report	report	NOUN
easat-2513	159	8	that	that	PRON
easat-2513	159	9	has	have	AUX
easat-2513	159	10	been	be	AUX
easat-2513	159	11	completed	complete	VERB
easat-2513	159	12	by	by	ADP
easat-2513	159	13	the	the	DET
easat-2513	159	14	entity	entity	NOUN
easat-2513	159	15	must	must	AUX
easat-2513	159	16	be	be	AUX
easat-2513	159	17	reported	report	VERB
easat-2513	159	18	to	to	ADP
easat-2513	159	19	bpk	bpk	NOUN
easat-2513	159	20	and	and	CCONJ
easat-2513	159	21	bpk	bpk	NOUN
easat-2513	159	22	is	be	AUX
easat-2513	159	23	required	require	VERB
easat-2513	159	24	to	to	PART
easat-2513	159	25	monitor	monitor	VERB
easat-2513	159	26	the	the	DET
easat-2513	159	27	entity	entity	NOUN
easat-2513	159	28	's	's	PART
easat-2513	159	29	follow	follow	NOUN
easat-2513	159	30	-	-	PUNCT
easat-2513	159	31	up	up	NOUN
easat-2513	159	32	every	every	DET
easat-2513	159	33	6	6	NUM
easat-2513	159	34	(	(	PUNCT
easat-2513	159	35	six	six	NUM
easat-2513	159	36	)	)	PUNCT
easat-2513	159	37	months	month	NOUN
easat-2513	159	38	(	(	PUNCT
easat-2513	159	39	per	per	ADP
easat-2513	159	40	/	/	SYM
easat-2513	159	41	semester	semester	NOUN
easat-2513	159	42	)	)	PUNCT
easat-2513	159	43	.	.	PUNCT
easat-2513	160	1	bpk	bpk	PROPN
easat-2513	160	2	has	have	AUX
easat-2513	160	3	monitored	monitor	VERB
easat-2513	160	4	the	the	DET
easat-2513	160	5	follow	follow	NOUN
easat-2513	160	6	-	-	PUNCT
easat-2513	160	7	up	up	NOUN
easat-2513	160	8	of	of	ADP
easat-2513	160	9	the	the	DET
easat-2513	160	10	lhp	lhp	NOUN
easat-2513	160	11	,	,	PUNCT
easat-2513	160	12	from	from	ADP
easat-2513	160	13	the	the	DET
easat-2513	160	14	monitoring	monitoring	NOUN
easat-2513	160	15	results	result	NOUN
easat-2513	160	16	obtained	obtain	VERB
easat-2513	160	17	results	result	NOUN
easat-2513	160	18	as	as	SCONJ
easat-2513	160	19	shown	show	VERB
easat-2513	160	20	in	in	ADP
easat-2513	160	21	table	table	NOUN
easat-2513	160	22	1	1	NUM
easat-2513	160	23	.	.	PUNCT
easat-2513	160	24	table	table	NOUN
easat-2513	160	25	1	1	NUM
easat-2513	160	26	.	.	PUNCT
easat-2513	160	27	audit	audit	NOUN
easat-2513	160	28	results	result	NOUN
easat-2513	160	29	on	on	ADP
easat-2513	160	30	local	local	ADJ
easat-2513	160	31	government	government	NOUN
easat-2513	160	32	and	and	CCONJ
easat-2513	160	33	bumd	bumd	NOUN
easat-2513	160	34	(	(	PUNCT
easat-2513	160	35	value	value	NOUN
easat-2513	160	36	in	in	ADP
easat-2513	160	37	$	$	SYM
easat-2513	160	38	)	)	PUNCT
easat-2513	160	39	.	.	PUNCT
easat-2513	161	1	description	description	NOUN
easat-2513	161	2	performance	performance	NOUN
easat-2513	161	3	audit	audit	NOUN
easat-2513	161	4	results	result	NOUN
easat-2513	161	5	dtt	dtt	VERB
easat-2513	161	6	examination	examination	NOUN
easat-2513	161	7	results	result	NOUN
easat-2513	161	8	total	total	ADJ
easat-2513	161	9	problems	problem	NOUN
easat-2513	161	10	nilai	nilai	PROPN
easat-2513	161	11	problems	problem	NOUN
easat-2513	161	12	value	value	VERB
easat-2513	161	13	problems	problem	NOUN
easat-2513	161	14	value	value	VERB
easat-2513	161	15	a.	a.	NOUN
easat-2513	161	16	disadvantages	disadvantage	NOUN
easat-2513	161	17	of	of	ADP
easat-2513	161	18	spi	spi	PROPN
easat-2513	161	19	808	808	NUM
easat-2513	161	20	808	808	NUM
easat-2513	161	21	•	•	NUM
easat-2513	161	22	disadvantages	disadvantage	NOUN
easat-2513	161	23	of	of	ADP
easat-2513	161	24	spi	spi	PROPN
easat-2513	161	25	808	808	NUM
easat-2513	161	26	808	808	NUM
easat-2513	161	27	b.	b.	PROPN
easat-2513	161	28	non	non	NOUN
easat-2513	161	29	-	-	NOUN
easat-2513	161	30	compliance	compliance	NOUN
easat-2513	161	31	with	with	ADP
easat-2513	161	32	the	the	DET
easat-2513	161	33	provisions	provision	NOUN
easat-2513	161	34	of	of	ADP
easat-2513	161	35	laws	law	NOUN
easat-2513	161	36	and	and	CCONJ
easat-2513	161	37	regulations	regulation	NOUN
easat-2513	161	38	15	15	NUM
easat-2513	161	39	256.71	256.71	NUM
easat-2513	161	40	2	2	NUM
easat-2513	161	41	2.858	2.858	NUM
easat-2513	161	42	77.168.774	77.168.774	NUM
easat-2513	161	43	2.873	2.873	NUM
easat-2513	161	44	77.425.468	77.425.468	NUM
easat-2513	161	45	•	•	PRON
easat-2513	161	46	non	non	NOUN
easat-2513	161	47	-	-	NOUN
easat-2513	161	48	compliance	compliance	NOUN
easat-2513	161	49	with	with	ADP
easat-2513	161	50	the	the	DET
easat-2513	161	51	provisions	provision	NOUN
easat-2513	161	52	of	of	ADP
easat-2513	161	53	laws	law	NOUN
easat-2513	161	54	and	and	CCONJ
easat-2513	161	55	regulations	regulation	NOUN
easat-2513	161	56	that	that	PRON
easat-2513	161	57	can	can	AUX
easat-2513	161	58	result	result	VERB
easat-2513	161	59	in	in	ADP
easat-2513	161	60	:	:	PUNCT
easat-2513	161	61	loss	loss	NOUN
easat-2513	161	62	9	9	NUM
easat-2513	161	63	204.63	204.63	NUM
easat-2513	161	64	1	1	NUM
easat-2513	161	65	1.637	1.637	NUM
easat-2513	161	66	49.652.476	49.652.476	NUM
easat-2513	161	67	1.646	1.646	NUM
easat-2513	161	68	49.857.107	49.857.107	PROPN
easat-2513	161	69	potential	potential	ADJ
easat-2513	161	70	losses	loss	NOUN
easat-2513	161	71	3	3	NUM
easat-2513	161	72	41.432	41.432	NUM
easat-2513	161	73	339	339	NUM
easat-2513	161	74	14.053.681	14.053.681	NUM
easat-2513	161	75	342	342	NUM
easat-2513	161	76	14.095.113	14.095.113	NUM
easat-2513	161	77	lack	lack	NOUN
easat-2513	161	78	of	of	ADP
easat-2513	161	79	acceptance	acceptance	NOUN
easat-2513	161	80	3	3	NUM
easat-2513	161	81	10.650	10.650	NUM
easat-2513	161	82	301	301	NUM
easat-2513	161	83	13.462.616	13.462.616	NUM
easat-2513	161	84	304	304	NUM
easat-2513	161	85	13.473.266	13.473.266	NUM
easat-2513	161	86	sub	sub	NOUN
easat-2513	161	87	total	total	NOUN
easat-2513	161	88	15	15	NUM
easat-2513	161	89	256.71	256.71	NUM
easat-2513	161	90	3	3	NUM
easat-2513	161	91	2.277	2.277	NUM
easat-2513	161	92	77.168.774	77.168.774	NUM
easat-2513	161	93	2.292	2.292	NUM
easat-2513	161	94	77.425.487	77.425.487	NUM
easat-2513	161	95	•	•	PRON
easat-2513	161	96	administrative	administrative	ADJ
easat-2513	161	97	deviations	deviation	NOUN
easat-2513	161	98	581	581	NUM
easat-2513	161	99	581	581	NUM
easat-2513	161	100	2608	2608	NUM
easat-2513	161	101	edelweiss	edelweiss	PROPN
easat-2513	161	102	applied	apply	VERB
easat-2513	161	103	science	science	NOUN
easat-2513	161	104	and	and	CCONJ
easat-2513	161	105	technology	technology	NOUN
easat-2513	161	106	issn	issn	PROPN
easat-2513	161	107	:	:	PUNCT
easat-2513	161	108	2576	2576	NUM
easat-2513	161	109	-	-	SYM
easat-2513	161	110	8484	8484	NUM
easat-2513	161	111	vol	vol	NOUN
easat-2513	161	112	.	.	PROPN
easat-2513	162	1	8	8	NUM
easat-2513	162	2	,	,	PUNCT
easat-2513	162	3	no	no	INTJ
easat-2513	162	4	.	.	NOUN
easat-2513	162	5	6	6	NUM
easat-2513	162	6	:	:	SYM
easat-2513	162	7	2600	2600	NUM
easat-2513	162	8	-	-	SYM
easat-2513	162	9	2618	2618	NUM
easat-2513	162	10	,	,	PUNCT
easat-2513	162	11	2024	2024	NUM
easat-2513	162	12	doi	doi	NOUN
easat-2513	162	13	:	:	PUNCT
easat-2513	162	14	10.55214/25768484.v8i6.2513	10.55214/25768484.v8i6.2513	PROPN
easat-2513	162	15	©	©	PROPN
easat-2513	162	16	2024	2024	NUM
easat-2513	162	17	by	by	ADP
easat-2513	162	18	the	the	DET
easat-2513	162	19	authors	author	NOUN
easat-2513	162	20	;	;	PUNCT
easat-2513	162	21	licensee	licensee	PROPN
easat-2513	162	22	learning	learning	NOUN
easat-2513	162	23	gate	gate	PROPN
easat-2513	162	24	c.	c.	PROPN
easat-2513	162	25	inefficiency	inefficiency	NOUN
easat-2513	162	26	,	,	PUNCT
easat-2513	162	27	inefficiency	inefficiency	NOUN
easat-2513	162	28	,	,	PUNCT
easat-2513	162	29	and	and	CCONJ
easat-2513	162	30	ineffectiveness	ineffectiveness	NOUN
easat-2513	162	31	1.021	1.021	NUM
easat-2513	162	32	166	166	NUM
easat-2513	163	1	6.831.125	6.831.125	NUM
easat-2513	163	2	1.187	1.187	NUM
easat-2513	163	3	6.831.125	6.831.125	NUM
easat-2513	163	4	•	•	NUM
easat-2513	163	5	inefficiency	inefficiency	NOUN
easat-2513	163	6	121	121	NUM
easat-2513	163	7	6.648.079	6.648.079	NUM
easat-2513	163	8	121	121	NUM
easat-2513	163	9	6.648.079	6.648.079	NUM
easat-2513	163	10	•	•	NOUN
easat-2513	163	11	inefficiencies	inefficiency	NOUN
easat-2513	163	12	1	1	NUM
easat-2513	163	13	22.046	22.046	NUM
easat-2513	163	14	1	1	NUM
easat-2513	163	15	22.046	22.046	NUM
easat-2513	163	16	•	•	NOUN
easat-2513	163	17	ineffectiveness	ineffectiveness	NOUN
easat-2513	163	18	1.021	1.021	NUM
easat-2513	163	19	44	44	NUM
easat-2513	163	20	160.999	160.999	NUM
easat-2513	163	21	1.065	1.065	NUM
easat-2513	163	22	160.999	160.999	NUM
easat-2513	163	23	total	total	NOUN
easat-2513	163	24	(	(	PUNCT
easat-2513	163	25	a+b+c	a+b+c	PROPN
easat-2513	163	26	)	)	PUNCT
easat-2513	163	27	1.036	1.036	NUM
easat-2513	163	28	256.71	256.71	NUM
easat-2513	163	29	3	3	NUM
easat-2513	163	30	3.832	3.832	NUM
easat-2513	163	31	83.999.899	83.999.899	NUM
easat-2513	163	32	4.868	4.868	NUM
easat-2513	163	33	84.256.612	84.256.612	NUM
easat-2513	163	34	value	value	NOUN
easat-2513	163	35	of	of	ADP
easat-2513	163	36	asset	asset	NOUN
easat-2513	163	37	handover	handover	NOUN
easat-2513	163	38	/	/	SYM
easat-2513	163	39	deposit	deposit	NOUN
easat-2513	163	40	to	to	PART
easat-2513	163	41	state	state	NOUN
easat-2513	163	42	/	/	SYM
easat-2513	163	43	regional	regional	ADJ
easat-2513	163	44	/	/	SYM
easat-2513	163	45	company	company	NOUN
easat-2513	163	46	treasury	treasury	NOUN
easat-2513	163	47	5.655	5.655	NUM
easat-2513	163	48	14.913.285	14.913.285	NUM
easat-2513	163	49	14.918.950	14.918.950	NUM
easat-2513	163	50	number	number	NOUN
easat-2513	163	51	of	of	ADP
easat-2513	163	52	findings	finding	NOUN
easat-2513	163	53	850	850	NUM
easat-2513	163	54	2.416	2.416	NUM
easat-2513	163	55	3.266	3.266	NUM
easat-2513	163	56	number	number	NOUN
easat-2513	163	57	of	of	ADP
easat-2513	163	58	recommendations	recommendation	NOUN
easat-2513	163	59	2.868	2.868	NUM
easat-2513	163	60	6.982	6.982	NUM
easat-2513	163	61	9.850	9.850	NUM
easat-2513	163	62	number	number	NOUN
easat-2513	163	63	of	of	ADP
easat-2513	163	64	lhp	lhp	PROPN
easat-2513	163	65	106	106	NUM
easat-2513	163	66	269	269	NUM
easat-2513	163	67	375	375	NUM
easat-2513	163	68	source	source	NOUN
easat-2513	163	69	:	:	PUNCT
easat-2513	163	70	bpk	bpk	PROPN
easat-2513	163	71	ri	ri	PROPN
easat-2513	163	72	,	,	PUNCT
easat-2513	163	73	2024	2024	NUM
easat-2513	163	74	.	.	PUNCT
easat-2513	164	1	during	during	ADP
easat-2513	164	2	the	the	DET
easat-2513	164	3	period	period	NOUN
easat-2513	164	4	of	of	ADP
easat-2513	164	5	18	18	NUM
easat-2513	164	6	(	(	PUNCT
easat-2513	164	7	eighteen	eighteen	NUM
easat-2513	164	8	)	)	PUNCT
easat-2513	164	9	years	year	NOUN
easat-2513	164	10	is	be	AUX
easat-2513	164	11	not	not	PART
easat-2513	164	12	a	a	DET
easat-2513	164	13	little	little	ADJ
easat-2513	164	14	time	time	NOUN
easat-2513	164	15	.	.	PUNCT
easat-2513	165	1	based	base	VERB
easat-2513	165	2	on	on	ADP
easat-2513	165	3	the	the	DET
easat-2513	165	4	existing	exist	VERB
easat-2513	165	5	rules	rule	NOUN
easat-2513	165	6	that	that	SCONJ
easat-2513	165	7	the	the	DET
easat-2513	165	8	completion	completion	NOUN
easat-2513	165	9	of	of	ADP
easat-2513	165	10	the	the	DET
easat-2513	165	11	follow	follow	NOUN
easat-2513	165	12	-	-	PUNCT
easat-2513	165	13	up	up	NOUN
easat-2513	165	14	of	of	ADP
easat-2513	165	15	the	the	DET
easat-2513	165	16	bpk	bpk	NOUN
easat-2513	165	17	examination	examination	NOUN
easat-2513	165	18	results	result	NOUN
easat-2513	165	19	must	must	AUX
easat-2513	165	20	be	be	AUX
easat-2513	165	21	completed	complete	VERB
easat-2513	165	22	no	no	ADV
easat-2513	165	23	later	later	ADV
easat-2513	165	24	than	than	ADP
easat-2513	165	25	60	60	NUM
easat-2513	165	26	(	(	PUNCT
easat-2513	165	27	sixty	sixty	NUM
easat-2513	165	28	)	)	PUNCT
easat-2513	165	29	days	day	NOUN
easat-2513	165	30	after	after	SCONJ
easat-2513	165	31	the	the	DET
easat-2513	165	32	lhp	lhp	NOUN
easat-2513	165	33	is	be	AUX
easat-2513	165	34	received	receive	VERB
easat-2513	165	35	.	.	PUNCT
easat-2513	166	1	in	in	ADP
easat-2513	166	2	fact	fact	NOUN
easat-2513	166	3	,	,	PUNCT
easat-2513	166	4	the	the	DET
easat-2513	166	5	semester	semester	NOUN
easat-2513	166	6	examination	examination	NOUN
easat-2513	166	7	results	result	NOUN
easat-2513	166	8	overview	overview	VERB
easat-2513	166	9	document	document	NOUN
easat-2513	166	10	issued	issue	VERB
easat-2513	166	11	by	by	ADP
easat-2513	166	12	bpk	bpk	NOUN
easat-2513	166	13	from	from	ADP
easat-2513	166	14	2005	2005	NUM
easat-2513	166	15	to	to	ADP
easat-2513	166	16	2023	2023	NUM
easat-2513	166	17	still	still	ADV
easat-2513	166	18	found	find	VERB
easat-2513	166	19	several	several	ADJ
easat-2513	166	20	recommendations	recommendation	NOUN
easat-2513	166	21	that	that	PRON
easat-2513	166	22	have	have	AUX
easat-2513	166	23	not	not	PART
easat-2513	166	24	been	be	AUX
easat-2513	166	25	completed	complete	VERB
easat-2513	166	26	by	by	ADP
easat-2513	166	27	the	the	DET
easat-2513	166	28	regional	regional	ADJ
easat-2513	166	29	government	government	NOUN
easat-2513	166	30	and	and	CCONJ
easat-2513	166	31	bumd	bumd	NOUN
easat-2513	166	32	.	.	PUNCT
easat-2513	167	1	this	this	PRON
easat-2513	167	2	indicates	indicate	VERB
easat-2513	167	3	that	that	SCONJ
easat-2513	167	4	the	the	DET
easat-2513	167	5	low	low	ADJ
easat-2513	167	6	level	level	NOUN
easat-2513	167	7	of	of	ADP
easat-2513	167	8	compliance	compliance	NOUN
easat-2513	167	9	of	of	ADP
easat-2513	167	10	local	local	ADJ
easat-2513	167	11	governments	government	NOUN
easat-2513	167	12	that	that	PRON
easat-2513	167	13	have	have	AUX
easat-2513	167	14	not	not	PART
easat-2513	167	15	been	be	AUX
easat-2513	167	16	able	able	ADJ
easat-2513	167	17	to	to	PART
easat-2513	167	18	complete	complete	VERB
easat-2513	167	19	follow	follow	VERB
easat-2513	167	20	-	-	PUNCT
easat-2513	167	21	up	up	ADP
easat-2513	167	22	recommendations	recommendation	NOUN
easat-2513	167	23	is	be	AUX
easat-2513	167	24	due	due	ADJ
easat-2513	167	25	to	to	ADP
easat-2513	167	26	the	the	DET
easat-2513	167	27	low	low	ADJ
easat-2513	167	28	commitment	commitment	NOUN
easat-2513	167	29	of	of	ADP
easat-2513	167	30	the	the	DET
easat-2513	167	31	entity	entity	NOUN
easat-2513	167	32	and	and	CCONJ
easat-2513	167	33	the	the	DET
easat-2513	167	34	performance	performance	NOUN
easat-2513	167	35	of	of	ADP
easat-2513	167	36	the	the	DET
easat-2513	167	37	entity	entity	NOUN
easat-2513	167	38	in	in	ADP
easat-2513	167	39	following	follow	VERB
easat-2513	167	40	up	up	ADP
easat-2513	167	41	on	on	ADP
easat-2513	167	42	lhp	lhp	NOUN
easat-2513	167	43	recommendations	recommendation	NOUN
easat-2513	167	44	and	and	CCONJ
easat-2513	167	45	coupled	couple	VERB
easat-2513	167	46	with	with	ADP
easat-2513	167	47	other	other	ADJ
easat-2513	167	48	complicated	complicated	ADJ
easat-2513	167	49	problems	problem	NOUN
easat-2513	167	50	that	that	PRON
easat-2513	167	51	show	show	VERB
easat-2513	167	52	governance	governance	NOUN
easat-2513	167	53	in	in	ADP
easat-2513	167	54	the	the	DET
easat-2513	167	55	completion	completion	NOUN
easat-2513	167	56	of	of	ADP
easat-2513	167	57	bpk	bpk	NOUN
easat-2513	167	58	ri	ri	NOUN
easat-2513	167	59	's	's	PART
easat-2513	167	60	tlhp	tlhp	NOUN
easat-2513	167	61	which	which	PRON
easat-2513	167	62	is	be	AUX
easat-2513	167	63	still	still	ADV
easat-2513	167	64	not	not	PART
easat-2513	167	65	optimal	optimal	ADJ
easat-2513	167	66	.	.	PUNCT
easat-2513	168	1	one	one	NUM
easat-2513	168	2	of	of	ADP
easat-2513	168	3	them	they	PRON
easat-2513	168	4	is	be	AUX
easat-2513	168	5	the	the	DET
easat-2513	168	6	problem	problem	NOUN
easat-2513	168	7	of	of	ADP
easat-2513	168	8	governance	governance	NOUN
easat-2513	168	9	collaboration	collaboration	NOUN
easat-2513	168	10	,	,	PUNCT
easat-2513	168	11	where	where	SCONJ
easat-2513	168	12	stakeholders	stakeholder	NOUN
easat-2513	168	13	have	have	AUX
easat-2513	168	14	not	not	PART
easat-2513	168	15	been	be	AUX
easat-2513	168	16	able	able	ADJ
easat-2513	168	17	to	to	PART
easat-2513	168	18	be	be	AUX
easat-2513	168	19	directly	directly	ADV
easat-2513	168	20	and	and	CCONJ
easat-2513	168	21	seriously	seriously	ADV
easat-2513	168	22	involved	involve	VERB
easat-2513	168	23	in	in	ADP
easat-2513	168	24	the	the	DET
easat-2513	168	25	settlement	settlement	NOUN
easat-2513	168	26	of	of	ADP
easat-2513	168	27	bpk	bpk	PROPN
easat-2513	168	28	ri	ri	NOUN
easat-2513	168	29	's	's	PART
easat-2513	168	30	tlhp	tlhp	NOUN
easat-2513	168	31	in	in	ADP
easat-2513	168	32	the	the	DET
easat-2513	168	33	regions	region	NOUN
easat-2513	168	34	.	.	PUNCT
easat-2513	169	1	such	such	ADJ
easat-2513	169	2	as	as	ADP
easat-2513	169	3	limited	limited	ADJ
easat-2513	169	4	direct	direct	ADJ
easat-2513	169	5	participation	participation	NOUN
easat-2513	169	6	of	of	ADP
easat-2513	169	7	stakeholders	stakeholder	NOUN
easat-2513	169	8	,	,	PUNCT
easat-2513	169	9	lack	lack	NOUN
easat-2513	169	10	of	of	ADP
easat-2513	169	11	transparency	transparency	NOUN
easat-2513	169	12	between	between	ADP
easat-2513	169	13	actors	actor	NOUN
easat-2513	169	14	,	,	PUNCT
easat-2513	169	15	and	and	CCONJ
easat-2513	169	16	low	low	ADJ
easat-2513	169	17	commitment	commitment	NOUN
easat-2513	169	18	from	from	ADP
easat-2513	169	19	stakeholders	stakeholder	NOUN
easat-2513	169	20	.	.	PUNCT
easat-2513	170	1	so	so	ADV
easat-2513	170	2	,	,	PUNCT
easat-2513	170	3	in	in	ADP
easat-2513	170	4	this	this	DET
easat-2513	170	5	study	study	NOUN
easat-2513	170	6	,	,	PUNCT
easat-2513	170	7	the	the	DET
easat-2513	170	8	results	result	NOUN
easat-2513	170	9	of	of	ADP
easat-2513	170	10	identification	identification	NOUN
easat-2513	170	11	and	and	CCONJ
easat-2513	170	12	the	the	DET
easat-2513	170	13	role	role	NOUN
easat-2513	170	14	of	of	ADP
easat-2513	170	15	stakeholders	stakeholder	NOUN
easat-2513	170	16	are	be	AUX
easat-2513	170	17	obtained	obtain	VERB
easat-2513	170	18	to	to	PART
easat-2513	170	19	find	find	VERB
easat-2513	170	20	a	a	DET
easat-2513	170	21	way	way	NOUN
easat-2513	170	22	out	out	ADP
easat-2513	170	23	of	of	ADP
easat-2513	170	24	the	the	DET
easat-2513	170	25	problems	problem	NOUN
easat-2513	170	26	of	of	ADP
easat-2513	170	27	bpk	bpk	PROPN
easat-2513	170	28	's	's	PART
easat-2513	170	29	tlhp	tlhp	NOUN
easat-2513	170	30	that	that	PRON
easat-2513	170	31	have	have	AUX
easat-2513	170	32	not	not	PART
easat-2513	170	33	been	be	AUX
easat-2513	170	34	followed	follow	VERB
easat-2513	170	35	up	up	ADP
easat-2513	170	36	.	.	PUNCT
easat-2513	171	1	based	base	VERB
easat-2513	171	2	on	on	ADP
easat-2513	171	3	several	several	ADJ
easat-2513	171	4	definitions	definition	NOUN
easat-2513	171	5	of	of	ADP
easat-2513	171	6	stakeholders	stakeholder	NOUN
easat-2513	171	7	above	above	ADV
easat-2513	171	8	,	,	PUNCT
easat-2513	171	9	the	the	DET
easat-2513	171	10	stakeholders	stakeholder	NOUN
easat-2513	171	11	involved	involve	VERB
easat-2513	171	12	in	in	ADP
easat-2513	171	13	the	the	DET
easat-2513	171	14	collaboration	collaboration	NOUN
easat-2513	171	15	on	on	ADP
easat-2513	171	16	governance	governance	NOUN
easat-2513	171	17	of	of	ADP
easat-2513	171	18	follow	follow	NOUN
easat-2513	171	19	-	-	PUNCT
easat-2513	171	20	up	up	NOUN
easat-2513	171	21	on	on	ADP
easat-2513	171	22	bpk	bpk	NOUN
easat-2513	171	23	ri	ri	NOUN
easat-2513	171	24	audit	audit	NOUN
easat-2513	171	25	results	result	NOUN
easat-2513	171	26	are	be	AUX
easat-2513	171	27	the	the	DET
easat-2513	171	28	supreme	supreme	PROPN
easat-2513	171	29	audit	audit	PROPN
easat-2513	171	30	agency	agency	NOUN
easat-2513	171	31	of	of	ADP
easat-2513	171	32	the	the	DET
easat-2513	171	33	republic	republic	NOUN
easat-2513	171	34	of	of	ADP
easat-2513	171	35	indonesia	indonesia	PROPN
easat-2513	171	36	,	,	PUNCT
easat-2513	171	37	the	the	DET
easat-2513	171	38	inspectorate	inspectorate	PROPN
easat-2513	171	39	as	as	ADP
easat-2513	171	40	apip	apip	ADJ
easat-2513	171	41	,	,	PUNCT
easat-2513	171	42	and	and	CCONJ
easat-2513	171	43	regional	regional	ADJ
easat-2513	171	44	apparatus	apparatus	NOUN
easat-2513	171	45	(	(	PUNCT
easat-2513	171	46	entities	entity	NOUN
easat-2513	171	47	)	)	PUNCT
easat-2513	171	48	.	.	PUNCT
easat-2513	172	1	so	so	ADV
easat-2513	172	2	that	that	SCONJ
easat-2513	172	3	this	this	DET
easat-2513	172	4	collaboration	collaboration	NOUN
easat-2513	172	5	actor	actor	NOUN
easat-2513	172	6	is	be	AUX
easat-2513	172	7	in	in	ADP
easat-2513	172	8	the	the	DET
easat-2513	172	9	form	form	NOUN
easat-2513	172	10	of	of	ADP
easat-2513	172	11	institutional	institutional	ADJ
easat-2513	172	12	collaboration	collaboration	NOUN
easat-2513	172	13	of	of	ADP
easat-2513	172	14	government	government	NOUN
easat-2513	172	15	agencies	agency	NOUN
easat-2513	172	16	.	.	PUNCT
easat-2513	173	1	interorganizational	interorganizational	ADJ
easat-2513	173	2	collaboration	collaboration	NOUN
easat-2513	173	3	refers	refer	VERB
easat-2513	173	4	to	to	ADP
easat-2513	173	5	the	the	DET
easat-2513	173	6	relational	relational	ADJ
easat-2513	173	7	processes	process	NOUN
easat-2513	173	8	that	that	PRON
easat-2513	173	9	emerge	emerge	VERB
easat-2513	173	10	when	when	SCONJ
easat-2513	173	11	two	two	NUM
easat-2513	173	12	or	or	CCONJ
easat-2513	173	13	more	more	ADV
easat-2513	173	14	legally	legally	ADV
easat-2513	173	15	independent	independent	ADJ
easat-2513	173	16	organizations	organization	NOUN
easat-2513	173	17	engage	engage	VERB
easat-2513	173	18	in	in	ADP
easat-2513	173	19	when	when	SCONJ
easat-2513	173	20	coming	come	VERB
easat-2513	173	21	together	together	ADV
easat-2513	173	22	to	to	PART
easat-2513	173	23	deal	deal	VERB
easat-2513	173	24	with	with	ADP
easat-2513	173	25	their	their	PRON
easat-2513	173	26	interdependencies	interdependency	NOUN
easat-2513	173	27	regarding	regard	VERB
easat-2513	173	28	a	a	DET
easat-2513	173	29	certain	certain	ADJ
easat-2513	173	30	problem	problem	NOUN
easat-2513	173	31	domain	domain	NOUN
easat-2513	173	32	.	.	PUNCT
easat-2513	174	1	they	they	PRON
easat-2513	174	2	(	(	PUNCT
easat-2513	174	3	ideally	ideally	ADV
easat-2513	174	4	)	)	PUNCT
easat-2513	174	5	jointly	jointly	ADV
easat-2513	174	6	define	define	VERB
easat-2513	174	7	the	the	DET
easat-2513	174	8	problem	problem	NOUN
easat-2513	174	9	and	and	CCONJ
easat-2513	174	10	from	from	ADP
easat-2513	174	11	there	there	PRON
easat-2513	174	12	arrive	arrive	VERB
easat-2513	174	13	at	at	ADP
easat-2513	174	14	a	a	DET
easat-2513	174	15	joint	joint	ADJ
easat-2513	174	16	goal	goal	NOUN
easat-2513	174	17	that	that	PRON
easat-2513	174	18	also	also	ADV
easat-2513	174	19	serves	serve	VERB
easat-2513	174	20	the	the	DET
easat-2513	174	21	interests	interest	NOUN
easat-2513	174	22	of	of	ADP
easat-2513	174	23	the	the	DET
easat-2513	174	24	participating	participate	VERB
easat-2513	174	25	organizations	organization	NOUN
easat-2513	175	1	[	[	X
easat-2513	175	2	18	18	NUM
easat-2513	175	3	]	]	PUNCT
easat-2513	175	4	.	.	PUNCT
easat-2513	176	1	where	where	SCONJ
easat-2513	176	2	the	the	DET
easat-2513	176	3	institutional	institutional	ADJ
easat-2513	176	4	collaboration	collaboration	NOUN
easat-2513	176	5	actors	actor	NOUN
easat-2513	176	6	can	can	AUX
easat-2513	176	7	be	be	AUX
easat-2513	176	8	described	describe	VERB
easat-2513	176	9	in	in	ADP
easat-2513	176	10	figure	figure	NOUN
easat-2513	176	11	4	4	NUM
easat-2513	176	12	.	.	X
easat-2513	177	1	2609	2609	NUM
easat-2513	177	2	edelweiss	edelweiss	PROPN
easat-2513	177	3	applied	apply	VERB
easat-2513	177	4	science	science	NOUN
easat-2513	177	5	and	and	CCONJ
easat-2513	177	6	technology	technology	NOUN
easat-2513	177	7	issn	issn	PROPN
easat-2513	177	8	:	:	PUNCT
easat-2513	177	9	2576	2576	NUM
easat-2513	177	10	-	-	SYM
easat-2513	177	11	8484	8484	NUM
easat-2513	177	12	vol	vol	NOUN
easat-2513	177	13	.	.	PROPN
easat-2513	177	14	8	8	NUM
easat-2513	177	15	,	,	PUNCT
easat-2513	177	16	no	no	INTJ
easat-2513	177	17	.	.	NOUN
easat-2513	177	18	6	6	NUM
easat-2513	177	19	:	:	SYM
easat-2513	177	20	2600	2600	NUM
easat-2513	177	21	-	-	SYM
easat-2513	177	22	2618	2618	NUM
easat-2513	177	23	,	,	PUNCT
easat-2513	177	24	2024	2024	NUM
easat-2513	177	25	doi	doi	NOUN
easat-2513	177	26	:	:	PUNCT
easat-2513	177	27	10.55214/25768484.v8i6.2513	10.55214/25768484.v8i6.2513	PROPN
easat-2513	177	28	©	©	PROPN
easat-2513	177	29	2024	2024	NUM
easat-2513	177	30	by	by	ADP
easat-2513	177	31	the	the	DET
easat-2513	177	32	authors	author	NOUN
easat-2513	177	33	;	;	PUNCT
easat-2513	177	34	licensee	licensee	PROPN
easat-2513	177	35	learning	learn	VERB
easat-2513	177	36	gate	gate	NOUN
easat-2513	177	37	figure	figure	NOUN
easat-2513	177	38	4	4	NUM
easat-2513	177	39	.	.	PUNCT
easat-2513	178	1	stakeholders	stakeholder	NOUN
easat-2513	178	2	’	'	PUNCT
easat-2513	178	3	governance	governance	NOUN
easat-2513	178	4	tlhp	tlhp	PROPN
easat-2513	178	5	bpk	bpk	PROPN
easat-2513	178	6	ri	ri	PROPN
easat-2513	178	7	.	.	PROPN
easat-2513	178	8	source	source	PROPN
easat-2513	178	9	:	:	PUNCT
easat-2513	178	10	researcher	researcher	NOUN
easat-2513	178	11	analysis	analysis	NOUN
easat-2513	178	12	,	,	PUNCT
easat-2513	178	13	2024	2024	NUM
easat-2513	178	14	.	.	PUNCT
easat-2513	179	1	furthermore	furthermore	ADV
easat-2513	179	2	,	,	PUNCT
easat-2513	179	3	in	in	ADP
easat-2513	179	4	more	more	ADJ
easat-2513	179	5	depth	depth	NOUN
easat-2513	179	6	,	,	PUNCT
easat-2513	179	7	it	it	PRON
easat-2513	179	8	is	be	AUX
easat-2513	179	9	necessary	necessary	ADJ
easat-2513	179	10	to	to	PART
easat-2513	179	11	identify	identify	VERB
easat-2513	179	12	stakeholders	stakeholder	NOUN
easat-2513	179	13	outside	outside	ADP
easat-2513	179	14	the	the	DET
easat-2513	179	15	3	3	NUM
easat-2513	179	16	(	(	PUNCT
easat-2513	179	17	three	three	NUM
easat-2513	179	18	)	)	PUNCT
easat-2513	179	19	existing	exist	VERB
easat-2513	179	20	stakeholders	stakeholder	NOUN
easat-2513	179	21	,	,	PUNCT
easat-2513	179	22	namely	namely	ADV
easat-2513	179	23	bpk	bpk	PROPN
easat-2513	179	24	ri	ri	PROPN
easat-2513	179	25	,	,	PUNCT
easat-2513	179	26	inspectorate	inspectorate	NOUN
easat-2513	179	27	,	,	PUNCT
easat-2513	179	28	and	and	CCONJ
easat-2513	179	29	other	other	ADJ
easat-2513	179	30	regional	regional	ADJ
easat-2513	179	31	apparatus	apparatus	NOUN
easat-2513	179	32	(	(	PUNCT
easat-2513	179	33	entities	entity	NOUN
easat-2513	179	34	)	)	PUNCT
easat-2513	179	35	,	,	PUNCT
easat-2513	179	36	then	then	ADV
easat-2513	179	37	classify	classify	VERB
easat-2513	179	38	stakeholders	stakeholder	NOUN
easat-2513	179	39	and	and	CCONJ
easat-2513	179	40	identify	identify	VERB
easat-2513	179	41	the	the	DET
easat-2513	179	42	role	role	NOUN
easat-2513	179	43	of	of	ADP
easat-2513	179	44	each	each	DET
easat-2513	179	45	stakeholder	stakeholder	NOUN
easat-2513	179	46	and	and	CCONJ
easat-2513	179	47	in	in	ADP
easat-2513	179	48	the	the	DET
easat-2513	179	49	end	end	NOUN
easat-2513	179	50	it	it	PRON
easat-2513	179	51	will	will	AUX
easat-2513	179	52	be	be	AUX
easat-2513	179	53	clearly	clearly	ADV
easat-2513	179	54	obtained	obtain	VERB
easat-2513	179	55	the	the	DET
easat-2513	179	56	role	role	NOUN
easat-2513	179	57	of	of	ADP
easat-2513	179	58	each	each	DET
easat-2513	179	59	stakeholder	stakeholder	NOUN
easat-2513	179	60	grouped	group	VERB
easat-2513	179	61	into	into	ADP
easat-2513	179	62	(	(	PUNCT
easat-2513	179	63	i	i	NOUN
easat-2513	179	64	)	)	PUNCT
easat-2513	179	65	primary	primary	ADJ
easat-2513	179	66	stakeholders	stakeholder	NOUN
easat-2513	179	67	,	,	PUNCT
easat-2513	179	68	namely	namely	ADV
easat-2513	179	69	those	those	PRON
easat-2513	179	70	who	who	PRON
easat-2513	179	71	receive	receive	VERB
easat-2513	179	72	positive	positive	ADJ
easat-2513	179	73	or	or	CCONJ
easat-2513	179	74	negative	negative	ADJ
easat-2513	179	75	impacts	impact	NOUN
easat-2513	179	76	(	(	PUNCT
easat-2513	179	77	beyond	beyond	ADP
easat-2513	179	78	willingness	willingness	NOUN
easat-2513	179	79	)	)	PUNCT
easat-2513	179	80	from	from	ADP
easat-2513	179	81	an	an	DET
easat-2513	179	82	activity	activity	NOUN
easat-2513	179	83	,	,	PUNCT
easat-2513	179	84	(	(	PUNCT
easat-2513	179	85	ii	ii	NOUN
easat-2513	179	86	)	)	PUNCT
easat-2513	179	87	support	support	NOUN
easat-2513	179	88	,	,	PUNCT
easat-2513	179	89	which	which	PRON
easat-2513	179	90	is	be	AUX
easat-2513	179	91	an	an	DET
easat-2513	179	92	intermediary	intermediary	NOUN
easat-2513	179	93	in	in	ADP
easat-2513	179	94	assisting	assist	VERB
easat-2513	179	95	the	the	DET
easat-2513	179	96	process	process	NOUN
easat-2513	179	97	of	of	ADP
easat-2513	179	98	delivering	deliver	VERB
easat-2513	179	99	activities	activity	NOUN
easat-2513	179	100	,	,	PUNCT
easat-2513	179	101	(	(	PUNCT
easat-2513	179	102	iii	iii	X
easat-2513	179	103	)	)	PUNCT
easat-2513	179	104	the	the	DET
easat-2513	179	105	key	key	ADJ
easat-2513	179	106	category	category	NOUN
easat-2513	179	107	,	,	PUNCT
easat-2513	179	108	which	which	PRON
easat-2513	179	109	is	be	AUX
easat-2513	179	110	a	a	DET
easat-2513	179	111	strong	strong	ADJ
easat-2513	179	112	or	or	CCONJ
easat-2513	179	113	important	important	ADJ
easat-2513	179	114	influence	influence	NOUN
easat-2513	179	115	related	relate	VERB
easat-2513	179	116	to	to	ADP
easat-2513	179	117	problems	problem	NOUN
easat-2513	179	118	,	,	PUNCT
easat-2513	179	119	needs	need	NOUN
easat-2513	179	120	,	,	PUNCT
easat-2513	179	121	and	and	CCONJ
easat-2513	179	122	attention	attention	NOUN
easat-2513	179	123	to	to	ADP
easat-2513	179	124	the	the	DET
easat-2513	179	125	smooth	smooth	ADJ
easat-2513	179	126	running	running	NOUN
easat-2513	179	127	of	of	ADP
easat-2513	179	128	activities	activity	NOUN
easat-2513	179	129	[	[	X
easat-2513	179	130	19	19	NUM
easat-2513	179	131	]	]	PUNCT
easat-2513	179	132	.	.	PUNCT
easat-2513	180	1	based	base	VERB
easat-2513	180	2	on	on	ADP
easat-2513	180	3	the	the	DET
easat-2513	180	4	results	result	NOUN
easat-2513	180	5	of	of	ADP
easat-2513	180	6	research	research	NOUN
easat-2513	180	7	interviews	interview	NOUN
easat-2513	180	8	with	with	ADP
easat-2513	180	9	the	the	DET
easat-2513	180	10	inspectorate	inspectorate	NOUN
easat-2513	180	11	of	of	ADP
easat-2513	180	12	bpk	bpk	PROPN
easat-2513	180	13	ri	ri	NOUN
easat-2513	180	14	,	,	PUNCT
easat-2513	180	15	that	that	SCONJ
easat-2513	180	16	other	other	ADJ
easat-2513	180	17	stakeholder	stakeholder	NOUN
easat-2513	180	18	actors	actor	NOUN
easat-2513	180	19	are	be	AUX
easat-2513	180	20	needed	need	VERB
easat-2513	180	21	to	to	PART
easat-2513	180	22	be	be	AUX
easat-2513	180	23	able	able	ADJ
easat-2513	180	24	to	to	PART
easat-2513	180	25	carry	carry	VERB
easat-2513	180	26	out	out	ADP
easat-2513	180	27	the	the	DET
easat-2513	180	28	governance	governance	NOUN
easat-2513	180	29	of	of	ADP
easat-2513	180	30	follow	follow	NOUN
easat-2513	180	31	-	-	PUNCT
easat-2513	180	32	up	up	NOUN
easat-2513	180	33	to	to	ADP
easat-2513	180	34	the	the	DET
easat-2513	180	35	bpk	bpk	NOUN
easat-2513	180	36	ri	ri	NOUN
easat-2513	180	37	audit	audit	NOUN
easat-2513	180	38	results	result	NOUN
easat-2513	180	39	,	,	PUNCT
easat-2513	180	40	in	in	ADP
easat-2513	180	41	addition	addition	NOUN
easat-2513	180	42	to	to	ADP
easat-2513	180	43	the	the	DET
easat-2513	180	44	3	3	NUM
easat-2513	180	45	(	(	PUNCT
easat-2513	180	46	three	three	NUM
easat-2513	180	47	)	)	PUNCT
easat-2513	180	48	actors	actor	NOUN
easat-2513	180	49	of	of	ADP
easat-2513	180	50	bpk	bpk	PROPN
easat-2513	180	51	ri	ri	PROPN
easat-2513	180	52	,	,	PUNCT
easat-2513	180	53	inspectorate	inspectorate	PROPN
easat-2513	180	54	(	(	PUNCT
easat-2513	180	55	apip	apip	ADJ
easat-2513	180	56	)	)	PUNCT
easat-2513	180	57	,	,	PUNCT
easat-2513	180	58	and	and	CCONJ
easat-2513	180	59	regional	regional	ADJ
easat-2513	180	60	devices	device	NOUN
easat-2513	180	61	(	(	PUNCT
easat-2513	180	62	entities	entity	NOUN
easat-2513	180	63	)	)	PUNCT
easat-2513	180	64	.	.	PUNCT
easat-2513	181	1	in	in	ADP
easat-2513	181	2	addition	addition	NOUN
easat-2513	181	3	to	to	ADP
easat-2513	181	4	the	the	DET
easat-2513	181	5	need	need	NOUN
easat-2513	181	6	for	for	ADP
easat-2513	181	7	other	other	ADJ
easat-2513	181	8	actors	actor	NOUN
easat-2513	181	9	in	in	ADP
easat-2513	181	10	managing	manage	VERB
easat-2513	181	11	the	the	DET
easat-2513	181	12	follow	follow	NOUN
easat-2513	181	13	-	-	PUNCT
easat-2513	181	14	up	up	NOUN
easat-2513	181	15	to	to	ADP
easat-2513	181	16	the	the	DET
easat-2513	181	17	bpk	bpk	NOUN
easat-2513	181	18	ri	ri	NOUN
easat-2513	181	19	audit	audit	NOUN
easat-2513	181	20	results	result	NOUN
easat-2513	181	21	,	,	PUNCT
easat-2513	181	22	it	it	PRON
easat-2513	181	23	is	be	AUX
easat-2513	181	24	also	also	ADV
easat-2513	181	25	necessary	necessary	ADJ
easat-2513	181	26	to	to	PART
easat-2513	181	27	know	know	VERB
easat-2513	181	28	the	the	DET
easat-2513	181	29	role	role	NOUN
easat-2513	181	30	and	and	CCONJ
easat-2513	181	31	classification	classification	NOUN
easat-2513	181	32	of	of	ADP
easat-2513	181	33	these	these	DET
easat-2513	181	34	other	other	ADJ
easat-2513	181	35	actors	actor	NOUN
easat-2513	181	36	.	.	PUNCT
easat-2513	182	1	the	the	DET
easat-2513	182	2	results	result	NOUN
easat-2513	182	3	of	of	ADP
easat-2513	182	4	research	research	NOUN
easat-2513	182	5	related	relate	VERB
easat-2513	182	6	to	to	PART
easat-2513	182	7	stakeholder	stakeholder	VERB
easat-2513	182	8	identification	identification	NOUN
easat-2513	182	9	based	base	VERB
easat-2513	182	10	on	on	ADP
easat-2513	182	11	information	information	NOUN
easat-2513	182	12	obtained	obtain	VERB
easat-2513	182	13	that	that	SCONJ
easat-2513	182	14	so	so	ADV
easat-2513	182	15	far	far	ADV
easat-2513	182	16	the	the	DET
easat-2513	182	17	stakeholders	stakeholder	NOUN
easat-2513	182	18	involved	involve	VERB
easat-2513	182	19	in	in	ADP
easat-2513	182	20	the	the	DET
easat-2513	182	21	collaborative	collaborative	ADJ
easat-2513	182	22	governance	governance	NOUN
easat-2513	182	23	of	of	ADP
easat-2513	182	24	the	the	DET
easat-2513	182	25	follow	follow	NOUN
easat-2513	182	26	-	-	PUNCT
easat-2513	182	27	up	up	NOUN
easat-2513	182	28	of	of	ADP
easat-2513	182	29	bpk	bpk	NOUN
easat-2513	182	30	ri	ri	NOUN
easat-2513	182	31	audit	audit	NOUN
easat-2513	182	32	results	result	NOUN
easat-2513	182	33	only	only	ADV
easat-2513	182	34	involve	involve	VERB
easat-2513	182	35	stakeholder	stakeholder	NOUN
easat-2513	182	36	actors	actor	NOUN
easat-2513	182	37	from	from	ADP
easat-2513	182	38	bpk	bpk	PROPN
easat-2513	182	39	ri	ri	PROPN
easat-2513	182	40	,	,	PUNCT
easat-2513	182	41	inspectorate	inspectorate	NOUN
easat-2513	182	42	,	,	PUNCT
easat-2513	182	43	and	and	CCONJ
easat-2513	182	44	regional	regional	ADJ
easat-2513	182	45	apparatus	apparatus	NOUN
easat-2513	182	46	.	.	PUNCT
easat-2513	183	1	while	while	SCONJ
easat-2513	183	2	the	the	DET
easat-2513	183	3	involvement	involvement	NOUN
easat-2513	183	4	of	of	ADP
easat-2513	183	5	other	other	ADJ
easat-2513	183	6	actors	actor	NOUN
easat-2513	183	7	such	such	ADJ
easat-2513	183	8	as	as	ADP
easat-2513	183	9	the	the	DET
easat-2513	183	10	regional	regional	ADJ
easat-2513	183	11	people	people	NOUN
easat-2513	183	12	's	's	PART
easat-2513	183	13	representative	representative	ADJ
easat-2513	183	14	council	council	NOUN
easat-2513	183	15	(	(	PUNCT
easat-2513	183	16	dprd	dprd	NOUN
easat-2513	183	17	)	)	PUNCT
easat-2513	183	18	,	,	PUNCT
easat-2513	183	19	attorney	attorney	NOUN
easat-2513	183	20	general	general	NOUN
easat-2513	183	21	's	's	PART
easat-2513	183	22	office	office	NOUN
easat-2513	183	23	,	,	PUNCT
easat-2513	183	24	police	police	NOUN
easat-2513	183	25	,	,	PUNCT
easat-2513	183	26	community	community	NOUN
easat-2513	183	27	,	,	PUNCT
easat-2513	183	28	non	non	ADJ
easat-2513	183	29	-	-	ADJ
easat-2513	183	30	governmental	governmental	ADJ
easat-2513	183	31	organizations	organization	NOUN
easat-2513	183	32	(	(	PUNCT
easat-2513	183	33	ngos	ngo	NOUN
easat-2513	183	34	)	)	PUNCT
easat-2513	183	35	,	,	PUNCT
easat-2513	183	36	universities	university	NOUN
easat-2513	183	37	,	,	PUNCT
easat-2513	183	38	and	and	CCONJ
easat-2513	183	39	mass	mass	ADJ
easat-2513	183	40	media	medium	NOUN
easat-2513	183	41	are	be	AUX
easat-2513	183	42	not	not	PART
easat-2513	183	43	involved	involve	VERB
easat-2513	183	44	in	in	ADP
easat-2513	183	45	the	the	DET
easat-2513	183	46	collaboration	collaboration	NOUN
easat-2513	183	47	process	process	NOUN
easat-2513	183	48	.	.	PUNCT
easat-2513	184	1	in	in	ADP
easat-2513	184	2	fact	fact	NOUN
easat-2513	184	3	,	,	PUNCT
easat-2513	184	4	despite	despite	SCONJ
easat-2513	184	5	the	the	DET
easat-2513	184	6	existence	existence	NOUN
easat-2513	184	7	of	of	ADP
easat-2513	184	8	a	a	DET
easat-2513	184	9	memorandum	memorandum	NOUN
easat-2513	184	10	of	of	ADP
easat-2513	184	11	understanding	understanding	NOUN
easat-2513	184	12	(	(	PUNCT
easat-2513	184	13	mou	mou	PROPN
easat-2513	184	14	)	)	PUNCT
easat-2513	184	15	between	between	ADP
easat-2513	184	16	bpk	bpk	NOUN
easat-2513	184	17	and	and	CCONJ
easat-2513	184	18	the	the	DET
easat-2513	184	19	attorney	attorney	NOUN
easat-2513	184	20	general	general	NOUN
easat-2513	184	21	's	's	PART
easat-2513	184	22	office	office	NOUN
easat-2513	184	23	of	of	ADP
easat-2513	184	24	the	the	DET
easat-2513	184	25	republic	republic	NOUN
easat-2513	184	26	of	of	ADP
easat-2513	184	27	indonesia	indonesia	PROPN
easat-2513	184	28	and	and	CCONJ
easat-2513	184	29	the	the	DET
easat-2513	184	30	national	national	ADJ
easat-2513	184	31	police	police	NOUN
easat-2513	184	32	regarding	regard	VERB
easat-2513	184	33	cooperation	cooperation	NOUN
easat-2513	184	34	in	in	ADP
easat-2513	184	35	the	the	DET
easat-2513	184	36	examination	examination	NOUN
easat-2513	184	37	of	of	ADP
easat-2513	184	38	follow	follow	NOUN
easat-2513	184	39	-	-	PUNCT
easat-2513	184	40	up	up	NOUN
easat-2513	184	41	on	on	ADP
easat-2513	184	42	the	the	DET
easat-2513	184	43	findings	finding	NOUN
easat-2513	184	44	of	of	ADP
easat-2513	184	45	the	the	DET
easat-2513	184	46	bpk	bpk	PROPN
easat-2513	184	47	lhp	lhp	NOUN
easat-2513	184	48	which	which	PRON
easat-2513	184	49	indicated	indicate	VERB
easat-2513	184	50	state	state	NOUN
easat-2513	184	51	losses	loss	NOUN
easat-2513	184	52	,	,	PUNCT
easat-2513	184	53	until	until	ADP
easat-2513	184	54	now	now	ADV
easat-2513	184	55	the	the	DET
easat-2513	184	56	attorney	attorney	NOUN
easat-2513	184	57	general	general	NOUN
easat-2513	184	58	's	's	PART
easat-2513	184	59	office	office	NOUN
easat-2513	184	60	has	have	AUX
easat-2513	184	61	not	not	PART
easat-2513	184	62	received	receive	VERB
easat-2513	184	63	a	a	DET
easat-2513	184	64	single	single	ADJ
easat-2513	184	65	report	report	NOUN
easat-2513	184	66	from	from	ADP
easat-2513	184	67	bpk	bpk	NOUN
easat-2513	184	68	ri	ri	NOUN
easat-2513	184	69	related	relate	VERB
easat-2513	184	70	to	to	ADP
easat-2513	184	71	state	state	NOUN
easat-2513	184	72	losses	loss	NOUN
easat-2513	184	73	.	.	PUNCT
easat-2513	185	1	in	in	ADP
easat-2513	185	2	addition	addition	NOUN
easat-2513	185	3	,	,	PUNCT
easat-2513	185	4	the	the	DET
easat-2513	185	5	public	public	NOUN
easat-2513	185	6	who	who	PRON
easat-2513	185	7	act	act	VERB
easat-2513	185	8	as	as	ADP
easat-2513	185	9	supervisors	supervisor	NOUN
easat-2513	185	10	or	or	CCONJ
easat-2513	185	11	monitors	monitor	VERB
easat-2513	185	12	the	the	DET
easat-2513	185	13	progress	progress	NOUN
easat-2513	185	14	of	of	ADP
easat-2513	185	15	the	the	DET
easat-2513	185	16	follow	follow	NOUN
easat-2513	185	17	-	-	PUNCT
easat-2513	185	18	up	up	NOUN
easat-2513	185	19	of	of	ADP
easat-2513	185	20	bpk	bpk	NOUN
easat-2513	185	21	ri	ri	NOUN
easat-2513	185	22	's	's	PART
easat-2513	185	23	examination	examination	NOUN
easat-2513	185	24	results	result	NOUN
easat-2513	185	25	and	and	CCONJ
easat-2513	185	26	ngos	ngo	NOUN
easat-2513	185	27	have	have	AUX
easat-2513	185	28	never	never	ADV
easat-2513	185	29	been	be	AUX
easat-2513	185	30	directly	directly	ADV
easat-2513	185	31	involved	involve	VERB
easat-2513	185	32	in	in	ADP
easat-2513	185	33	the	the	DET
easat-2513	185	34	apip	apip	ADJ
easat-2513	185	35	forum	forum	NOUN
easat-2513	185	36	or	or	CCONJ
easat-2513	185	37	the	the	DET
easat-2513	185	38	bpk	bpk	NOUN
easat-2513	185	39	follow	follow	NOUN
easat-2513	185	40	-	-	PUNCT
easat-2513	185	41	up	up	NOUN
easat-2513	185	42	monitoring	monitoring	NOUN
easat-2513	185	43	forum	forum	NOUN
easat-2513	185	44	,	,	PUNCT
easat-2513	185	45	so	so	SCONJ
easat-2513	185	46	it	it	PRON
easat-2513	185	47	is	be	AUX
easat-2513	185	48	necessary	necessary	ADJ
easat-2513	185	49	to	to	PART
easat-2513	185	50	involve	involve	VERB
easat-2513	185	51	collaborative	collaborative	ADJ
easat-2513	185	52	actors	actor	NOUN
easat-2513	185	53	from	from	ADP
easat-2513	185	54	the	the	DET
easat-2513	185	55	community	community	NOUN
easat-2513	185	56	,	,	PUNCT
easat-2513	185	57	ngos	ngo	NOUN
easat-2513	185	58	,	,	PUNCT
easat-2513	185	59	mass	mass	ADJ
easat-2513	185	60	media	medium	NOUN
easat-2513	185	61	,	,	PUNCT
easat-2513	185	62	the	the	DET
easat-2513	185	63	private	private	ADJ
easat-2513	185	64	sector	sector	NOUN
easat-2513	185	65	and	and	CCONJ
easat-2513	185	66	law	law	NOUN
easat-2513	185	67	enforcement	enforcement	NOUN
easat-2513	185	68	agencies	agency	NOUN
easat-2513	185	69	.	.	PUNCT
easat-2513	186	1	after	after	ADP
easat-2513	186	2	identifying	identify	VERB
easat-2513	186	3	the	the	DET
easat-2513	186	4	stakeholders	stakeholder	NOUN
easat-2513	186	5	above	above	ADV
easat-2513	186	6	,	,	PUNCT
easat-2513	186	7	the	the	DET
easat-2513	186	8	involvement	involvement	NOUN
easat-2513	186	9	of	of	ADP
easat-2513	186	10	these	these	DET
easat-2513	186	11	stakeholders	stakeholder	NOUN
easat-2513	186	12	will	will	AUX
easat-2513	186	13	have	have	VERB
easat-2513	186	14	an	an	DET
easat-2513	186	15	impact	impact	NOUN
easat-2513	186	16	on	on	ADP
easat-2513	186	17	the	the	DET
easat-2513	186	18	sustainability	sustainability	NOUN
easat-2513	186	19	of	of	ADP
easat-2513	186	20	the	the	DET
easat-2513	186	21	program	program	NOUN
easat-2513	186	22	[	[	X
easat-2513	186	23	20	20	NUM
easat-2513	186	24	]	]	PUNCT
easat-2513	186	25	.	.	PUNCT
easat-2513	187	1	stakeholders	stakeholder	NOUN
easat-2513	187	2	who	who	PRON
easat-2513	187	3	are	be	AUX
easat-2513	187	4	involved	involve	VERB
easat-2513	187	5	will	will	AUX
easat-2513	187	6	also	also	ADV
easat-2513	187	7	feel	feel	VERB
easat-2513	187	8	the	the	DET
easat-2513	187	9	impacts	impact	NOUN
easat-2513	187	10	and	and	CCONJ
easat-2513	187	11	2610	2610	NUM
easat-2513	187	12	edelweiss	edelweiss	PROPN
easat-2513	187	13	applied	apply	VERB
easat-2513	187	14	science	science	NOUN
easat-2513	187	15	and	and	CCONJ
easat-2513	187	16	technology	technology	NOUN
easat-2513	187	17	issn	issn	PROPN
easat-2513	187	18	:	:	PUNCT
easat-2513	187	19	2576	2576	NUM
easat-2513	187	20	-	-	SYM
easat-2513	187	21	8484	8484	NUM
easat-2513	187	22	vol	vol	NOUN
easat-2513	187	23	.	.	PROPN
easat-2513	187	24	8	8	NUM
easat-2513	187	25	,	,	PUNCT
easat-2513	187	26	no	no	INTJ
easat-2513	187	27	.	.	NOUN
easat-2513	187	28	6	6	NUM
easat-2513	187	29	:	:	SYM
easat-2513	187	30	2600	2600	NUM
easat-2513	187	31	-	-	SYM
easat-2513	187	32	2618	2618	NUM
easat-2513	187	33	,	,	PUNCT
easat-2513	187	34	2024	2024	NUM
easat-2513	187	35	doi	doi	NOUN
easat-2513	187	36	:	:	PUNCT
easat-2513	187	37	10.55214/25768484.v8i6.2513	10.55214/25768484.v8i6.2513	PROPN
easat-2513	187	38	©	©	PROPN
easat-2513	187	39	2024	2024	NUM
easat-2513	187	40	by	by	ADP
easat-2513	187	41	the	the	DET
easat-2513	187	42	authors	author	NOUN
easat-2513	187	43	;	;	PUNCT
easat-2513	187	44	licensee	licensee	PROPN
easat-2513	187	45	learning	learn	VERB
easat-2513	187	46	gate	gate	NOUN
easat-2513	187	47	benefits	benefit	NOUN
easat-2513	187	48	that	that	PRON
easat-2513	187	49	arise	arise	VERB
easat-2513	187	50	[	[	X
easat-2513	187	51	21	21	NUM
easat-2513	187	52	]	]	PUNCT
easat-2513	187	53	.	.	PUNCT
easat-2513	188	1	to	to	PART
easat-2513	188	2	determine	determine	VERB
easat-2513	188	3	their	their	PRON
easat-2513	188	4	involvement	involvement	NOUN
easat-2513	188	5	,	,	PUNCT
easat-2513	188	6	crosby	crosby	PROPN
easat-2513	188	7	classified	classify	VERB
easat-2513	188	8	stakeholders	stakeholder	NOUN
easat-2513	188	9	into	into	ADP
easat-2513	188	10	three	three	NUM
easat-2513	188	11	groups	group	NOUN
easat-2513	188	12	:	:	PUNCT
easat-2513	188	13	main	main	ADJ
easat-2513	188	14	,	,	PUNCT
easat-2513	188	15	supporting	supporting	NOUN
easat-2513	188	16	,	,	PUNCT
easat-2513	188	17	and	and	CCONJ
easat-2513	188	18	key	key	ADJ
easat-2513	188	19	stakeholders	stakeholder	NOUN
easat-2513	188	20	[	[	X
easat-2513	188	21	19	19	NUM
easat-2513	188	22	]	]	PUNCT
easat-2513	188	23	.	.	PUNCT
easat-2513	189	1	key	key	ADJ
easat-2513	189	2	stakeholders	stakeholder	NOUN
easat-2513	189	3	are	be	AUX
easat-2513	189	4	stakeholders	stakeholder	NOUN
easat-2513	189	5	who	who	PRON
easat-2513	189	6	receive	receive	VERB
easat-2513	189	7	positive	positive	ADJ
easat-2513	189	8	and	and	CCONJ
easat-2513	189	9	negative	negative	ADJ
easat-2513	189	10	impacts	impact	NOUN
easat-2513	189	11	from	from	ADP
easat-2513	189	12	an	an	DET
easat-2513	189	13	activity	activity	NOUN
easat-2513	189	14	.	.	PUNCT
easat-2513	190	1	supporting	support	VERB
easat-2513	190	2	stakeholders	stakeholder	NOUN
easat-2513	190	3	are	be	AUX
easat-2513	190	4	intermediaries	intermediary	NOUN
easat-2513	190	5	that	that	PRON
easat-2513	190	6	help	help	VERB
easat-2513	190	7	the	the	DET
easat-2513	190	8	activity	activity	NOUN
easat-2513	190	9	delivery	delivery	NOUN
easat-2513	190	10	process	process	NOUN
easat-2513	190	11	.	.	PUNCT
easat-2513	191	1	key	key	ADJ
easat-2513	191	2	stakeholders	stakeholder	NOUN
easat-2513	191	3	are	be	AUX
easat-2513	191	4	those	those	PRON
easat-2513	191	5	who	who	PRON
easat-2513	191	6	have	have	VERB
easat-2513	191	7	a	a	DET
easat-2513	191	8	strong	strong	ADJ
easat-2513	191	9	or	or	CCONJ
easat-2513	191	10	important	important	ADJ
easat-2513	191	11	influence	influence	NOUN
easat-2513	191	12	related	relate	VERB
easat-2513	191	13	to	to	ADP
easat-2513	191	14	problems	problem	NOUN
easat-2513	191	15	,	,	PUNCT
easat-2513	191	16	needs	need	NOUN
easat-2513	191	17	,	,	PUNCT
easat-2513	191	18	and	and	CCONJ
easat-2513	191	19	attention	attention	NOUN
easat-2513	191	20	to	to	ADP
easat-2513	191	21	the	the	DET
easat-2513	191	22	smooth	smooth	ADJ
easat-2513	191	23	running	running	NOUN
easat-2513	191	24	of	of	ADP
easat-2513	191	25	activities	activity	NOUN
easat-2513	191	26	.	.	PUNCT
easat-2513	192	1	based	base	VERB
easat-2513	192	2	on	on	ADP
easat-2513	192	3	the	the	DET
easat-2513	192	4	identification	identification	NOUN
easat-2513	192	5	of	of	ADP
easat-2513	192	6	stakeholders	stakeholder	NOUN
easat-2513	192	7	,	,	PUNCT
easat-2513	192	8	the	the	DET
easat-2513	192	9	classification	classification	NOUN
easat-2513	192	10	of	of	ADP
easat-2513	192	11	results	result	NOUN
easat-2513	192	12	is	be	AUX
easat-2513	192	13	based	base	VERB
easat-2513	192	14	on	on	ADP
easat-2513	192	15	crosby	crosby	PROPN
easat-2513	192	16	's	's	PART
easat-2513	192	17	theory	theory	NOUN
easat-2513	192	18	(	(	PUNCT
easat-2513	192	19	1979	1979	NUM
easat-2513	192	20	)	)	PUNCT
easat-2513	192	21	in	in	ADP
easat-2513	192	22	table	table	NOUN
easat-2513	192	23	2	2	NUM
easat-2513	192	24	.	.	PUNCT
easat-2513	192	25	table	table	NOUN
easat-2513	192	26	2	2	NUM
easat-2513	192	27	.	.	PUNCT
easat-2513	193	1	classification	classification	NOUN
easat-2513	193	2	of	of	ADP
easat-2513	193	3	stakeholders	stakeholder	NOUN
easat-2513	193	4	in	in	ADP
easat-2513	193	5	collaboration	collaboration	NOUN
easat-2513	193	6	governance	governance	NOUN
easat-2513	193	7	of	of	ADP
easat-2513	193	8	follow	follow	NOUN
easat-2513	193	9	-	-	PUNCT
easat-2513	193	10	up	up	NOUN
easat-2513	193	11	of	of	ADP
easat-2513	193	12	bpk	bpk	NOUN
easat-2513	193	13	ri	ri	NOUN
easat-2513	193	14	audit	audit	NOUN
easat-2513	193	15	results	result	NOUN
easat-2513	193	16	.	.	PUNCT
easat-2513	194	1	stakeholders	stakeholder	NOUN
easat-2513	194	2	primary	primary	ADJ
easat-2513	194	3	support	support	NOUN
easat-2513	194	4	keys	key	VERB
easat-2513	194	5	•	•	ADP
easat-2513	194	6	community	community	NOUN
easat-2513	194	7	•	•	ADP
easat-2513	194	8	regional	regional	ADJ
easat-2513	194	9	house	house	NOUN
easat-2513	194	10	of	of	ADP
easat-2513	194	11	representatives	representatives	PROPN
easat-2513	194	12	•	•	VERB
easat-2513	194	13	indonesian	indonesian	ADJ
easat-2513	194	14	supreme	supreme	PROPN
easat-2513	194	15	audit	audit	PROPN
easat-2513	194	16	agency	agency	PROPN
easat-2513	194	17	•	•	NUM
easat-2513	194	18	ngos	ngos	PROPN
easat-2513	194	19	•	•	NUM
easat-2513	194	20	prosecutor	prosecutor	NOUN
easat-2513	194	21	's	's	PART
easat-2513	194	22	office	office	NOUN
easat-2513	194	23	•	•	ADP
easat-2513	194	24	regional	regional	PROPN
easat-2513	194	25	inspectorate	inspectorate	PROPN
easat-2513	194	26	•	•	NUM
easat-2513	194	27	mass	mass	NOUN
easat-2513	194	28	media	medium	NOUN
easat-2513	194	29	•	•	ADP
easat-2513	194	30	regional	regional	ADJ
easat-2513	194	31	head	head	NOUN
easat-2513	194	32	•	•	ADP
easat-2513	194	33	regional	regional	ADJ
easat-2513	194	34	apparatus	apparatus	NOUN
easat-2513	194	35	•	•	ADP
easat-2513	194	36	private	private	ADJ
easat-2513	194	37	sector	sector	NOUN
easat-2513	194	38	•	•	PROPN
easat-2513	194	39	academia	academia	PROPN
easat-2513	194	40	source	source	NOUN
easat-2513	194	41	:	:	PUNCT
easat-2513	194	42	researcher	researcher	NOUN
easat-2513	194	43	analysis	analysis	NOUN
easat-2513	194	44	of	of	ADP
easat-2513	194	45	crosby	crosby	PROPN
easat-2513	194	46	theory	theory	NOUN
easat-2513	194	47	(	(	PUNCT
easat-2513	194	48	1992	1992	NUM
easat-2513	194	49	)	)	PUNCT
easat-2513	194	50	.	.	PUNCT
easat-2513	195	1	based	base	VERB
easat-2513	195	2	on	on	ADP
easat-2513	195	3	the	the	DET
easat-2513	195	4	table	table	NOUN
easat-2513	195	5	above	above	ADV
easat-2513	195	6	,	,	PUNCT
easat-2513	195	7	the	the	DET
easat-2513	195	8	classification	classification	NOUN
easat-2513	195	9	of	of	ADP
easat-2513	195	10	stakeholders	stakeholder	NOUN
easat-2513	195	11	can	can	AUX
easat-2513	195	12	be	be	AUX
easat-2513	195	13	explained	explain	VERB
easat-2513	195	14	as	as	SCONJ
easat-2513	195	15	follows	follow	VERB
easat-2513	195	16	:	:	PUNCT
easat-2513	195	17	1	1	X
easat-2513	195	18	)	)	PUNCT
easat-2513	195	19	the	the	DET
easat-2513	195	20	main	main	ADJ
easat-2513	195	21	stakeholders	stakeholder	NOUN
easat-2513	195	22	are	be	AUX
easat-2513	195	23	stakeholders	stakeholder	NOUN
easat-2513	195	24	who	who	PRON
easat-2513	195	25	receive	receive	VERB
easat-2513	195	26	the	the	DET
easat-2513	195	27	impact	impact	NOUN
easat-2513	195	28	in	in	ADP
easat-2513	195	29	the	the	DET
easat-2513	195	30	collaboration	collaboration	NOUN
easat-2513	195	31	of	of	ADP
easat-2513	195	32	governance	governance	NOUN
easat-2513	195	33	follow	follow	NOUN
easat-2513	195	34	-	-	PUNCT
easat-2513	195	35	up	up	NOUN
easat-2513	195	36	of	of	ADP
easat-2513	195	37	bpk	bpk	NOUN
easat-2513	195	38	ri	ri	NOUN
easat-2513	195	39	audit	audit	NOUN
easat-2513	195	40	results	result	NOUN
easat-2513	195	41	.	.	PUNCT
easat-2513	196	1	the	the	DET
easat-2513	196	2	community	community	NOUN
easat-2513	196	3	,	,	PUNCT
easat-2513	196	4	the	the	DET
easat-2513	196	5	private	private	ADJ
easat-2513	196	6	sector	sector	NOUN
easat-2513	196	7	,	,	PUNCT
easat-2513	196	8	ngos	ngo	NOUN
easat-2513	196	9	,	,	PUNCT
easat-2513	196	10	and	and	CCONJ
easat-2513	196	11	the	the	DET
easat-2513	196	12	mass	mass	ADJ
easat-2513	196	13	media	medium	NOUN
easat-2513	196	14	as	as	SCONJ
easat-2513	196	15	the	the	DET
easat-2513	196	16	main	main	ADJ
easat-2513	196	17	actors	actor	NOUN
easat-2513	196	18	play	play	VERB
easat-2513	196	19	a	a	DET
easat-2513	196	20	role	role	NOUN
easat-2513	196	21	and	and	CCONJ
easat-2513	196	22	have	have	VERB
easat-2513	196	23	an	an	DET
easat-2513	196	24	interest	interest	NOUN
easat-2513	196	25	in	in	ADP
easat-2513	196	26	structuring	structure	VERB
easat-2513	196	27	the	the	DET
easat-2513	196	28	governance	governance	NOUN
easat-2513	196	29	of	of	ADP
easat-2513	196	30	the	the	DET
easat-2513	196	31	follow	follow	NOUN
easat-2513	196	32	-	-	PUNCT
easat-2513	196	33	up	up	NOUN
easat-2513	196	34	of	of	ADP
easat-2513	196	35	bpk	bpk	NOUN
easat-2513	196	36	ri	ri	NOUN
easat-2513	196	37	's	's	PART
easat-2513	196	38	audit	audit	NOUN
easat-2513	196	39	results	result	NOUN
easat-2513	196	40	.	.	PUNCT
easat-2513	197	1	where	where	SCONJ
easat-2513	197	2	follow	follow	VERB
easat-2513	197	3	-	-	PUNCT
easat-2513	197	4	up	up	ADP
easat-2513	197	5	recommendations	recommendation	NOUN
easat-2513	197	6	on	on	ADP
easat-2513	197	7	the	the	DET
easat-2513	197	8	results	result	NOUN
easat-2513	197	9	of	of	ADP
easat-2513	197	10	the	the	DET
easat-2513	197	11	examination	examination	NOUN
easat-2513	197	12	if	if	SCONJ
easat-2513	197	13	fully	fully	ADV
easat-2513	197	14	followed	follow	VERB
easat-2513	197	15	up	up	ADP
easat-2513	197	16	,	,	PUNCT
easat-2513	197	17	the	the	DET
easat-2513	197	18	government	government	NOUN
easat-2513	197	19	will	will	AUX
easat-2513	197	20	carry	carry	VERB
easat-2513	197	21	out	out	ADP
easat-2513	197	22	the	the	DET
easat-2513	197	23	implementation	implementation	NOUN
easat-2513	197	24	of	of	ADP
easat-2513	197	25	its	its	PRON
easat-2513	197	26	activities	activity	NOUN
easat-2513	197	27	better	well	ADV
easat-2513	197	28	and	and	CCONJ
easat-2513	197	29	have	have	VERB
easat-2513	197	30	an	an	DET
easat-2513	197	31	impact	impact	NOUN
easat-2513	197	32	on	on	ADP
easat-2513	197	33	the	the	DET
easat-2513	197	34	community	community	NOUN
easat-2513	197	35	,	,	PUNCT
easat-2513	197	36	ngos	ngo	NOUN
easat-2513	197	37	,	,	PUNCT
easat-2513	197	38	mass	mass	ADJ
easat-2513	197	39	media	medium	NOUN
easat-2513	197	40	,	,	PUNCT
easat-2513	197	41	and	and	CCONJ
easat-2513	197	42	the	the	DET
easat-2513	197	43	private	private	ADJ
easat-2513	197	44	sector	sector	NOUN
easat-2513	197	45	.	.	PUNCT
easat-2513	198	1	as	as	SCONJ
easat-2513	198	2	the	the	DET
easat-2513	198	3	main	main	ADJ
easat-2513	198	4	actors	actor	NOUN
easat-2513	198	5	,	,	PUNCT
easat-2513	198	6	the	the	DET
easat-2513	198	7	community	community	NOUN
easat-2513	198	8	,	,	PUNCT
easat-2513	198	9	ngos	ngo	NOUN
easat-2513	198	10	,	,	PUNCT
easat-2513	198	11	mass	mass	ADJ
easat-2513	198	12	media	medium	NOUN
easat-2513	198	13	,	,	PUNCT
easat-2513	198	14	academics	academic	NOUN
easat-2513	198	15	,	,	PUNCT
easat-2513	198	16	and	and	CCONJ
easat-2513	198	17	the	the	DET
easat-2513	198	18	private	private	ADJ
easat-2513	198	19	sector	sector	NOUN
easat-2513	198	20	have	have	VERB
easat-2513	198	21	an	an	DET
easat-2513	198	22	important	important	ADJ
easat-2513	198	23	position	position	NOUN
easat-2513	198	24	and	and	CCONJ
easat-2513	198	25	will	will	AUX
easat-2513	198	26	provide	provide	VERB
easat-2513	198	27	supervision	supervision	NOUN
easat-2513	198	28	and	and	CCONJ
easat-2513	198	29	information	information	NOUN
easat-2513	198	30	so	so	SCONJ
easat-2513	198	31	as	as	SCONJ
easat-2513	198	32	to	to	PART
easat-2513	198	33	help	help	VERB
easat-2513	198	34	bpk	bpk	PROPN
easat-2513	198	35	,	,	PUNCT
easat-2513	198	36	inspectorate	inspectorate	NOUN
easat-2513	198	37	,	,	PUNCT
easat-2513	198	38	and	and	CCONJ
easat-2513	198	39	regional	regional	ADJ
easat-2513	198	40	apparatus	apparatus	NOUN
easat-2513	198	41	to	to	PART
easat-2513	198	42	collaborate	collaborate	VERB
easat-2513	198	43	to	to	PART
easat-2513	198	44	complete	complete	VERB
easat-2513	198	45	the	the	DET
easat-2513	198	46	completion	completion	NOUN
easat-2513	198	47	of	of	ADP
easat-2513	198	48	follow	follow	NOUN
easat-2513	198	49	-	-	PUNCT
easat-2513	198	50	up	up	ADP
easat-2513	198	51	recommendations	recommendation	NOUN
easat-2513	198	52	on	on	ADP
easat-2513	198	53	the	the	DET
easat-2513	198	54	results	result	NOUN
easat-2513	198	55	of	of	ADP
easat-2513	198	56	the	the	DET
easat-2513	198	57	audit	audit	NOUN
easat-2513	198	58	.	.	PUNCT
easat-2513	199	1	2	2	X
easat-2513	199	2	)	)	PUNCT
easat-2513	199	3	supporting	support	VERB
easat-2513	199	4	stakeholders	stakeholder	NOUN
easat-2513	199	5	are	be	AUX
easat-2513	199	6	intermediaries	intermediary	NOUN
easat-2513	199	7	who	who	PRON
easat-2513	199	8	help	help	VERB
easat-2513	199	9	the	the	DET
easat-2513	199	10	process	process	NOUN
easat-2513	199	11	of	of	ADP
easat-2513	199	12	delivering	deliver	VERB
easat-2513	199	13	activities	activity	NOUN
easat-2513	199	14	to	to	PART
easat-2513	199	15	complete	complete	VERB
easat-2513	199	16	follow	follow	NOUN
easat-2513	199	17	-	-	PUNCT
easat-2513	199	18	up	up	NOUN
easat-2513	199	19	on	on	ADP
easat-2513	199	20	the	the	DET
easat-2513	199	21	results	result	NOUN
easat-2513	199	22	of	of	ADP
easat-2513	199	23	the	the	DET
easat-2513	199	24	bpk	bpk	PROPN
easat-2513	199	25	ri	ri	NOUN
easat-2513	199	26	examination	examination	NOUN
easat-2513	199	27	to	to	ADP
easat-2513	199	28	the	the	DET
easat-2513	199	29	entity	entity	NOUN
easat-2513	199	30	,	,	PUNCT
easat-2513	199	31	in	in	ADP
easat-2513	199	32	this	this	DET
easat-2513	199	33	case	case	NOUN
easat-2513	199	34	the	the	DET
easat-2513	199	35	actors	actor	NOUN
easat-2513	199	36	who	who	PRON
easat-2513	199	37	play	play	VERB
easat-2513	199	38	a	a	DET
easat-2513	199	39	supporting	support	VERB
easat-2513	199	40	role	role	NOUN
easat-2513	199	41	are	be	AUX
easat-2513	199	42	the	the	DET
easat-2513	199	43	regional	regional	ADJ
easat-2513	199	44	head	head	NOUN
easat-2513	199	45	,	,	PUNCT
easat-2513	199	46	dprd	dprd	NOUN
easat-2513	199	47	and	and	CCONJ
easat-2513	199	48	the	the	DET
easat-2513	199	49	prosecutor	prosecutor	NOUN
easat-2513	199	50	's	's	PART
easat-2513	199	51	office	office	NOUN
easat-2513	199	52	.	.	PUNCT
easat-2513	200	1	the	the	DET
easat-2513	200	2	institution	institution	NOUN
easat-2513	200	3	is	be	AUX
easat-2513	200	4	an	an	DET
easat-2513	200	5	actor	actor	NOUN
easat-2513	200	6	supporting	support	VERB
easat-2513	200	7	the	the	DET
easat-2513	200	8	success	success	NOUN
easat-2513	200	9	of	of	ADP
easat-2513	200	10	the	the	DET
easat-2513	200	11	collaborative	collaborative	ADJ
easat-2513	200	12	process	process	NOUN
easat-2513	200	13	of	of	ADP
easat-2513	200	14	governance	governance	NOUN
easat-2513	200	15	of	of	ADP
easat-2513	200	16	the	the	DET
easat-2513	200	17	follow	follow	NOUN
easat-2513	200	18	-	-	PUNCT
easat-2513	200	19	up	up	NOUN
easat-2513	200	20	to	to	ADP
easat-2513	200	21	the	the	DET
easat-2513	200	22	bpk	bpk	NOUN
easat-2513	200	23	ri	ri	NOUN
easat-2513	200	24	audit	audit	NOUN
easat-2513	200	25	results	result	NOUN
easat-2513	200	26	.	.	PUNCT
easat-2513	201	1	the	the	DET
easat-2513	201	2	regional	regional	ADJ
easat-2513	201	3	head	head	NOUN
easat-2513	201	4	,	,	PUNCT
easat-2513	201	5	dprd	dprd	NOUN
easat-2513	201	6	and	and	CCONJ
easat-2513	201	7	prosecutor	prosecutor	NOUN
easat-2513	201	8	's	's	PART
easat-2513	201	9	office	office	NOUN
easat-2513	201	10	have	have	VERB
easat-2513	201	11	a	a	DET
easat-2513	201	12	strong	strong	ADJ
easat-2513	201	13	position	position	NOUN
easat-2513	201	14	to	to	PART
easat-2513	201	15	oversee	oversee	VERB
easat-2513	201	16	the	the	DET
easat-2513	201	17	collaboration	collaboration	NOUN
easat-2513	201	18	of	of	ADP
easat-2513	201	19	bpk	bpk	PROPN
easat-2513	201	20	,	,	PUNCT
easat-2513	201	21	inspectorate	inspectorate	NOUN
easat-2513	201	22	,	,	PUNCT
easat-2513	201	23	and	and	CCONJ
easat-2513	201	24	regional	regional	ADJ
easat-2513	201	25	apparatus	apparatus	NOUN
easat-2513	201	26	in	in	ADP
easat-2513	201	27	the	the	DET
easat-2513	201	28	implementation	implementation	NOUN
easat-2513	201	29	of	of	ADP
easat-2513	201	30	governance	governance	NOUN
easat-2513	201	31	for	for	ADP
easat-2513	201	32	follow	follow	VERB
easat-2513	201	33	-	-	PUNCT
easat-2513	201	34	up	up	NOUN
easat-2513	201	35	on	on	ADP
easat-2513	201	36	bpk	bpk	PROPN
easat-2513	201	37	ri	ri	NOUN
easat-2513	201	38	audit	audit	NOUN
easat-2513	201	39	results	result	NOUN
easat-2513	201	40	.	.	PUNCT
easat-2513	202	1	it	it	PRON
easat-2513	202	2	is	be	AUX
easat-2513	202	3	hoped	hope	VERB
easat-2513	202	4	that	that	SCONJ
easat-2513	202	5	the	the	DET
easat-2513	202	6	involvement	involvement	NOUN
easat-2513	202	7	of	of	ADP
easat-2513	202	8	the	the	DET
easat-2513	202	9	regional	regional	ADJ
easat-2513	202	10	head	head	NOUN
easat-2513	202	11	,	,	PUNCT
easat-2513	202	12	dprd	dprd	NOUN
easat-2513	202	13	and	and	CCONJ
easat-2513	202	14	prosecutor	prosecutor	NOUN
easat-2513	202	15	's	's	PART
easat-2513	202	16	office	office	NOUN
easat-2513	202	17	can	can	AUX
easat-2513	202	18	contribute	contribute	VERB
easat-2513	202	19	and	and	CCONJ
easat-2513	202	20	have	have	VERB
easat-2513	202	21	an	an	DET
easat-2513	202	22	impact	impact	NOUN
easat-2513	202	23	on	on	ADP
easat-2513	202	24	technical	technical	ADJ
easat-2513	202	25	policies	policy	NOUN
easat-2513	202	26	,	,	PUNCT
easat-2513	202	27	planning	planning	NOUN
easat-2513	202	28	,	,	PUNCT
easat-2513	202	29	and	and	CCONJ
easat-2513	202	30	supervision	supervision	NOUN
easat-2513	202	31	of	of	ADP
easat-2513	202	32	the	the	DET
easat-2513	202	33	cooperation	cooperation	NOUN
easat-2513	202	34	of	of	ADP
easat-2513	202	35	bpk	bpk	PROPN
easat-2513	202	36	,	,	PUNCT
easat-2513	202	37	inspectorate	inspectorate	NOUN
easat-2513	202	38	,	,	PUNCT
easat-2513	202	39	and	and	CCONJ
easat-2513	202	40	regional	regional	ADJ
easat-2513	202	41	apparatus	apparatus	NOUN
easat-2513	202	42	so	so	SCONJ
easat-2513	202	43	that	that	SCONJ
easat-2513	202	44	the	the	DET
easat-2513	202	45	collaboration	collaboration	NOUN
easat-2513	202	46	in	in	ADP
easat-2513	202	47	completing	complete	VERB
easat-2513	202	48	follow	follow	NOUN
easat-2513	202	49	-	-	PUNCT
easat-2513	202	50	up	up	NOUN
easat-2513	202	51	on	on	ADP
easat-2513	202	52	the	the	DET
easat-2513	202	53	results	result	NOUN
easat-2513	202	54	of	of	ADP
easat-2513	202	55	the	the	DET
easat-2513	202	56	examination	examination	NOUN
easat-2513	202	57	can	can	AUX
easat-2513	202	58	run	run	VERB
easat-2513	202	59	well	well	ADV
easat-2513	202	60	.	.	PUNCT
easat-2513	203	1	3	3	X
easat-2513	203	2	)	)	PUNCT
easat-2513	203	3	key	key	ADJ
easat-2513	203	4	stakeholders	stakeholder	NOUN
easat-2513	203	5	,	,	PUNCT
easat-2513	203	6	namely	namely	ADV
easat-2513	203	7	those	those	PRON
easat-2513	203	8	who	who	PRON
easat-2513	203	9	have	have	VERB
easat-2513	203	10	a	a	DET
easat-2513	203	11	strong	strong	ADJ
easat-2513	203	12	or	or	CCONJ
easat-2513	203	13	important	important	ADJ
easat-2513	203	14	influence	influence	NOUN
easat-2513	203	15	related	relate	VERB
easat-2513	203	16	to	to	ADP
easat-2513	203	17	problems	problem	NOUN
easat-2513	203	18	,	,	PUNCT
easat-2513	203	19	needs	need	NOUN
easat-2513	203	20	,	,	PUNCT
easat-2513	203	21	and	and	CCONJ
easat-2513	203	22	attention	attention	NOUN
easat-2513	203	23	to	to	ADP
easat-2513	203	24	the	the	DET
easat-2513	203	25	smooth	smooth	ADJ
easat-2513	203	26	running	running	NOUN
easat-2513	203	27	of	of	ADP
easat-2513	203	28	activities	activity	NOUN
easat-2513	203	29	in	in	ADP
easat-2513	203	30	this	this	DET
easat-2513	203	31	case	case	NOUN
easat-2513	203	32	in	in	ADP
easat-2513	203	33	the	the	DET
easat-2513	203	34	governance	governance	NOUN
easat-2513	203	35	of	of	ADP
easat-2513	203	36	the	the	DET
easat-2513	203	37	follow	follow	NOUN
easat-2513	203	38	-	-	PUNCT
easat-2513	203	39	up	up	NOUN
easat-2513	203	40	of	of	ADP
easat-2513	203	41	bpk	bpk	NOUN
easat-2513	203	42	ri	ri	NOUN
easat-2513	203	43	audit	audit	NOUN
easat-2513	203	44	results	result	NOUN
easat-2513	203	45	.	.	PUNCT
easat-2513	204	1	as	as	ADP
easat-2513	204	2	the	the	DET
easat-2513	204	3	institution	institution	NOUN
easat-2513	204	4	,	,	PUNCT
easat-2513	204	5	namely	namely	ADV
easat-2513	204	6	bpk	bpk	PROPN
easat-2513	204	7	ri	ri	PROPN
easat-2513	204	8	,	,	PUNCT
easat-2513	204	9	inspectorate	inspectorate	NOUN
easat-2513	204	10	,	,	PUNCT
easat-2513	204	11	and	and	CCONJ
easat-2513	204	12	regional	regional	ADJ
easat-2513	204	13	apparatus	apparatus	NOUN
easat-2513	204	14	as	as	ADP
easat-2513	204	15	the	the	DET
easat-2513	204	16	examined	examine	VERB
easat-2513	204	17	entity	entity	NOUN
easat-2513	204	18	which	which	PRON
easat-2513	204	19	is	be	AUX
easat-2513	204	20	the	the	DET
easat-2513	204	21	key	key	ADJ
easat-2513	204	22	actor	actor	NOUN
easat-2513	204	23	.	.	PUNCT
easat-2513	205	1	the	the	DET
easat-2513	205	2	three	three	NUM
easat-2513	205	3	key	key	ADJ
easat-2513	205	4	actors	actor	NOUN
easat-2513	205	5	have	have	VERB
easat-2513	205	6	a	a	DET
easat-2513	205	7	key	key	ADJ
easat-2513	205	8	position	position	NOUN
easat-2513	205	9	in	in	ADP
easat-2513	205	10	the	the	DET
easat-2513	205	11	collaboration	collaboration	NOUN
easat-2513	205	12	to	to	PART
easat-2513	205	13	complete	complete	VERB
easat-2513	205	14	the	the	DET
easat-2513	205	15	follow	follow	NOUN
easat-2513	205	16	-	-	PUNCT
easat-2513	205	17	up	up	NOUN
easat-2513	205	18	of	of	ADP
easat-2513	205	19	the	the	DET
easat-2513	205	20	bpk	bpk	NOUN
easat-2513	205	21	ri	ri	NOUN
easat-2513	205	22	audit	audit	NOUN
easat-2513	205	23	results	result	NOUN
easat-2513	205	24	.	.	PUNCT
easat-2513	206	1	the	the	DET
easat-2513	206	2	three	three	NUM
easat-2513	206	3	of	of	ADP
easat-2513	206	4	them	they	PRON
easat-2513	206	5	work	work	VERB
easat-2513	206	6	together	together	ADV
easat-2513	206	7	to	to	PART
easat-2513	206	8	meet	meet	VERB
easat-2513	206	9	the	the	DET
easat-2513	206	10	needs	need	NOUN
easat-2513	206	11	of	of	ADP
easat-2513	206	12	completing	complete	VERB
easat-2513	206	13	the	the	DET
easat-2513	206	14	recommendations	recommendation	NOUN
easat-2513	206	15	.	.	PUNCT
easat-2513	207	1	the	the	DET
easat-2513	207	2	success	success	NOUN
easat-2513	207	3	or	or	CCONJ
easat-2513	207	4	failure	failure	NOUN
easat-2513	207	5	of	of	ADP
easat-2513	207	6	the	the	DET
easat-2513	207	7	achievement	achievement	NOUN
easat-2513	207	8	of	of	ADP
easat-2513	207	9	the	the	DET
easat-2513	207	10	follow	follow	NOUN
easat-2513	207	11	-	-	PUNCT
easat-2513	207	12	up	up	NOUN
easat-2513	207	13	depends	depend	VERB
easat-2513	207	14	on	on	ADP
easat-2513	207	15	the	the	DET
easat-2513	207	16	cooperation	cooperation	NOUN
easat-2513	207	17	of	of	ADP
easat-2513	207	18	the	the	DET
easat-2513	207	19	three	three	NUM
easat-2513	207	20	actors	actor	NOUN
easat-2513	207	21	,	,	PUNCT
easat-2513	207	22	so	so	SCONJ
easat-2513	207	23	the	the	DET
easat-2513	207	24	three	three	NUM
easat-2513	207	25	of	of	ADP
easat-2513	207	26	them	they	PRON
easat-2513	207	27	must	must	AUX
easat-2513	207	28	sit	sit	VERB
easat-2513	207	29	together	together	ADV
easat-2513	207	30	to	to	PART
easat-2513	207	31	be	be	AUX
easat-2513	207	32	able	able	ADJ
easat-2513	207	33	to	to	PART
easat-2513	207	34	find	find	VERB
easat-2513	207	35	solutions	solution	NOUN
easat-2513	207	36	and	and	CCONJ
easat-2513	207	37	solutions	solution	NOUN
easat-2513	207	38	related	relate	VERB
easat-2513	207	39	to	to	ADP
easat-2513	207	40	the	the	DET
easat-2513	207	41	follow	follow	NOUN
easat-2513	207	42	-	-	PUNCT
easat-2513	207	43	up	up	NOUN
easat-2513	207	44	of	of	ADP
easat-2513	207	45	the	the	DET
easat-2513	207	46	examination	examination	NOUN
easat-2513	207	47	results	result	NOUN
easat-2513	207	48	that	that	PRON
easat-2513	207	49	can	can	AUX
easat-2513	207	50	not	not	PART
easat-2513	207	51	be	be	AUX
easat-2513	207	52	resolved	resolve	VERB
easat-2513	207	53	which	which	PRON
easat-2513	207	54	are	be	AUX
easat-2513	207	55	then	then	ADV
easat-2513	207	56	submitted	submit	VERB
easat-2513	207	57	in	in	ADP
easat-2513	207	58	a	a	DET
easat-2513	207	59	joint	joint	ADJ
easat-2513	207	60	forum	forum	NOUN
easat-2513	207	61	.	.	PUNCT
easat-2513	208	1	2611	2611	NUM
easat-2513	208	2	edelweiss	edelweiss	PROPN
easat-2513	208	3	applied	apply	VERB
easat-2513	208	4	science	science	NOUN
easat-2513	208	5	and	and	CCONJ
easat-2513	208	6	technology	technology	NOUN
easat-2513	208	7	issn	issn	PROPN
easat-2513	208	8	:	:	PUNCT
easat-2513	208	9	2576	2576	NUM
easat-2513	208	10	-	-	SYM
easat-2513	208	11	8484	8484	NUM
easat-2513	208	12	vol	vol	NOUN
easat-2513	208	13	.	.	PROPN
easat-2513	208	14	8	8	NUM
easat-2513	208	15	,	,	PUNCT
easat-2513	208	16	no	no	INTJ
easat-2513	208	17	.	.	NOUN
easat-2513	208	18	6	6	NUM
easat-2513	208	19	:	:	SYM
easat-2513	208	20	2600	2600	NUM
easat-2513	208	21	-	-	SYM
easat-2513	208	22	2618	2618	NUM
easat-2513	208	23	,	,	PUNCT
easat-2513	208	24	2024	2024	NUM
easat-2513	208	25	doi	doi	NOUN
easat-2513	208	26	:	:	PUNCT
easat-2513	208	27	10.55214/25768484.v8i6.2513	10.55214/25768484.v8i6.2513	PROPN
easat-2513	208	28	©	©	PROPN
easat-2513	208	29	2024	2024	NUM
easat-2513	208	30	by	by	ADP
easat-2513	208	31	the	the	DET
easat-2513	208	32	authors	author	NOUN
easat-2513	208	33	;	;	PUNCT
easat-2513	208	34	licensee	licensee	PROPN
easat-2513	208	35	learning	learning	NOUN
easat-2513	208	36	gate	gate	VERB
easat-2513	208	37	the	the	DET
easat-2513	208	38	results	result	NOUN
easat-2513	208	39	of	of	ADP
easat-2513	208	40	the	the	DET
easat-2513	208	41	classification	classification	NOUN
easat-2513	208	42	of	of	ADP
easat-2513	208	43	the	the	DET
easat-2513	208	44	three	three	NUM
easat-2513	208	45	stakeholder	stakeholder	NOUN
easat-2513	208	46	actors	actor	NOUN
easat-2513	208	47	show	show	VERB
easat-2513	208	48	their	their	PRON
easat-2513	208	49	respective	respective	ADJ
easat-2513	208	50	roles	role	NOUN
easat-2513	208	51	which	which	PRON
easat-2513	208	52	certainly	certainly	ADV
easat-2513	208	53	have	have	VERB
easat-2513	208	54	an	an	DET
easat-2513	208	55	interest	interest	NOUN
easat-2513	208	56	in	in	ADP
easat-2513	208	57	collaborating	collaborate	VERB
easat-2513	208	58	.	.	PUNCT
easat-2513	209	1	all	all	DET
easat-2513	209	2	three	three	NUM
easat-2513	209	3	of	of	ADP
easat-2513	209	4	them	they	PRON
easat-2513	209	5	must	must	AUX
easat-2513	209	6	also	also	ADV
easat-2513	209	7	pay	pay	VERB
easat-2513	209	8	attention	attention	NOUN
easat-2513	209	9	to	to	ADP
easat-2513	209	10	the	the	DET
easat-2513	209	11	vision	vision	NOUN
easat-2513	209	12	,	,	PUNCT
easat-2513	209	13	authority	authority	NOUN
easat-2513	209	14	,	,	PUNCT
easat-2513	209	15	actions	action	NOUN
easat-2513	209	16	,	,	PUNCT
easat-2513	209	17	and	and	CCONJ
easat-2513	209	18	results	result	NOUN
easat-2513	209	19	that	that	PRON
easat-2513	209	20	will	will	AUX
easat-2513	209	21	be	be	AUX
easat-2513	209	22	obtained	obtain	VERB
easat-2513	209	23	in	in	ADP
easat-2513	209	24	the	the	DET
easat-2513	209	25	collaboration	collaboration	NOUN
easat-2513	209	26	process	process	NOUN
easat-2513	209	27	.	.	PUNCT
easat-2513	210	1	to	to	ADP
easat-2513	210	2	what	what	DET
easat-2513	210	3	extent	extent	NOUN
easat-2513	210	4	are	be	AUX
easat-2513	210	5	the	the	DET
easat-2513	210	6	benefits	benefit	NOUN
easat-2513	210	7	and	and	CCONJ
easat-2513	210	8	impacts	impact	NOUN
easat-2513	210	9	for	for	ADP
easat-2513	210	10	each	each	PRON
easat-2513	210	11	according	accord	VERB
easat-2513	210	12	to	to	ADP
easat-2513	210	13	their	their	PRON
easat-2513	210	14	role	role	NOUN
easat-2513	210	15	.	.	PUNCT
easat-2513	211	1	arthur	arthur	PROPN
easat-2513	211	2	and	and	CCONJ
easat-2513	211	3	garaway	garaway	PROPN
easat-2513	211	4	categorize	categorize	VERB
easat-2513	211	5	the	the	DET
easat-2513	211	6	role	role	NOUN
easat-2513	211	7	of	of	ADP
easat-2513	211	8	stakeholders	stakeholder	NOUN
easat-2513	211	9	in	in	ADP
easat-2513	211	10	the	the	DET
easat-2513	211	11	government	government	NOUN
easat-2513	211	12	development	development	NOUN
easat-2513	211	13	process	process	NOUN
easat-2513	211	14	including	include	VERB
easat-2513	211	15	1	1	NUM
easat-2513	211	16	)	)	PUNCT
easat-2513	211	17	preparation	preparation	NOUN
easat-2513	211	18	(	(	PUNCT
easat-2513	211	19	identification	identification	NOUN
easat-2513	211	20	and	and	CCONJ
easat-2513	211	21	integration	integration	NOUN
easat-2513	211	22	of	of	ADP
easat-2513	211	23	stakeholders	stakeholder	NOUN
easat-2513	211	24	,	,	PUNCT
easat-2513	211	25	identification	identification	NOUN
easat-2513	211	26	of	of	ADP
easat-2513	211	27	frameworks	framework	NOUN
easat-2513	211	28	in	in	ADP
easat-2513	211	29	terms	term	NOUN
easat-2513	211	30	of	of	ADP
easat-2513	211	31	information	information	NOUN
easat-2513	211	32	development	development	NOUN
easat-2513	211	33	,	,	PUNCT
easat-2513	211	34	understanding	understanding	NOUN
easat-2513	211	35	of	of	ADP
easat-2513	211	36	resource	resource	NOUN
easat-2513	211	37	managers	manager	NOUN
easat-2513	211	38	and	and	CCONJ
easat-2513	211	39	users	user	NOUN
easat-2513	211	40	,	,	PUNCT
easat-2513	211	41	and	and	CCONJ
easat-2513	211	42	selection	selection	NOUN
easat-2513	211	43	of	of	ADP
easat-2513	211	44	activity	activity	NOUN
easat-2513	211	45	options	option	NOUN
easat-2513	211	46	)	)	PUNCT
easat-2513	211	47	,	,	PUNCT
easat-2513	211	48	2	2	X
easat-2513	211	49	)	)	PUNCT
easat-2513	211	50	implementation	implementation	NOUN
easat-2513	211	51	(	(	PUNCT
easat-2513	211	52	share	share	NOUN
easat-2513	211	53	,	,	PUNCT
easat-2513	211	54	use	use	NOUN
easat-2513	211	55	,	,	PUNCT
easat-2513	211	56	and	and	CCONJ
easat-2513	211	57	stimulation	stimulation	NOUN
easat-2513	211	58	of	of	ADP
easat-2513	211	59	knowledge	knowledge	NOUN
easat-2513	211	60	)	)	PUNCT
easat-2513	211	61	,	,	PUNCT
easat-2513	211	62	and	and	CCONJ
easat-2513	211	63	3	3	X
easat-2513	211	64	)	)	PUNCT
easat-2513	211	65	evaluation	evaluation	NOUN
easat-2513	211	66	of	of	ADP
easat-2513	211	67	the	the	DET
easat-2513	211	68	process	process	NOUN
easat-2513	211	69	and	and	CCONJ
easat-2513	211	70	results	result	NOUN
easat-2513	211	71	of	of	ADP
easat-2513	211	72	the	the	DET
easat-2513	211	73	implementation	implementation	NOUN
easat-2513	211	74	of	of	ADP
easat-2513	211	75	government	government	NOUN
easat-2513	211	76	programs	program	NOUN
easat-2513	211	77	[	[	X
easat-2513	211	78	22	22	NUM
easat-2513	211	79	]	]	PUNCT
easat-2513	211	80	.	.	PUNCT
easat-2513	212	1	the	the	DET
easat-2513	212	2	following	follow	VERB
easat-2513	212	3	are	be	AUX
easat-2513	212	4	the	the	DET
easat-2513	212	5	results	result	NOUN
easat-2513	212	6	of	of	ADP
easat-2513	212	7	the	the	DET
easat-2513	212	8	identification	identification	NOUN
easat-2513	212	9	of	of	ADP
easat-2513	212	10	stakeholder	stakeholder	NOUN
easat-2513	212	11	role	role	NOUN
easat-2513	212	12	categories	category	NOUN
easat-2513	212	13	in	in	ADP
easat-2513	212	14	the	the	DET
easat-2513	212	15	process	process	NOUN
easat-2513	212	16	of	of	ADP
easat-2513	212	17	collaborative	collaborative	ADJ
easat-2513	212	18	activities	activity	NOUN
easat-2513	212	19	to	to	PART
easat-2513	212	20	handle	handle	VERB
easat-2513	212	21	follow	follow	VERB
easat-2513	212	22	-	-	PUNCT
easat-2513	212	23	up	up	NOUN
easat-2513	212	24	on	on	ADP
easat-2513	212	25	bpk	bpk	NOUN
easat-2513	212	26	ri	ri	NOUN
easat-2513	212	27	audit	audit	NOUN
easat-2513	212	28	results	result	NOUN
easat-2513	212	29	:	:	PUNCT
easat-2513	212	30	table	table	NOUN
easat-2513	212	31	3	3	NUM
easat-2513	212	32	.	.	PUNCT
easat-2513	213	1	the	the	DET
easat-2513	213	2	role	role	NOUN
easat-2513	213	3	of	of	ADP
easat-2513	213	4	stakeholders	stakeholder	NOUN
easat-2513	213	5	in	in	ADP
easat-2513	213	6	the	the	DET
easat-2513	213	7	collaboration	collaboration	NOUN
easat-2513	213	8	of	of	ADP
easat-2513	213	9	bpk	bpk	NOUN
easat-2513	213	10	ri	ri	INTJ
easat-2513	213	11	follow	follow	VERB
easat-2513	213	12	-	-	PUNCT
easat-2513	213	13	up	up	ADP
easat-2513	213	14	completion	completion	NOUN
easat-2513	213	15	of	of	ADP
easat-2513	213	16	audit	audit	NOUN
easat-2513	213	17	results	result	NOUN
easat-2513	213	18	(	(	PUNCT
easat-2513	213	19	tlhp	tlhp	NOUN
easat-2513	213	20	)	)	PUNCT
easat-2513	213	21	.	.	PUNCT
easat-2513	214	1	role	role	NOUN
easat-2513	214	2	as	as	ADP
easat-2513	214	3	per	per	ADP
easat-2513	214	4	stages	stage	NOUN
easat-2513	214	5	bpk	bpk	PROPN
easat-2513	214	6	ri	ri	PROPN
easat-2513	214	7	regional	regional	PROPN
easat-2513	214	8	inspectorate	inspectorate	PROPN
easat-2513	214	9	regional	regional	ADJ
easat-2513	214	10	devices	device	NOUN
easat-2513	214	11	preparation	preparation	NOUN
easat-2513	214	12	receive	receive	VERB
easat-2513	214	13	and	and	CCONJ
easat-2513	214	14	analyze	analyze	VERB
easat-2513	214	15	responses	response	NOUN
easat-2513	214	16	to	to	ADP
easat-2513	214	17	the	the	DET
easat-2513	214	18	examination	examination	NOUN
easat-2513	214	19	results	result	NOUN
easat-2513	214	20	manuscript	manuscript	PROPN
easat-2513	214	21	compile	compile	NOUN
easat-2513	214	22	and	and	CCONJ
easat-2513	214	23	submit	submit	VERB
easat-2513	214	24	lhp	lhp	PROPN
easat-2513	214	25	to	to	ADP
easat-2513	214	26	the	the	DET
easat-2513	214	27	regional	regional	ADJ
easat-2513	214	28	government	government	NOUN
easat-2513	214	29	develop	develop	VERB
easat-2513	214	30	an	an	DET
easat-2513	214	31	action	action	NOUN
easat-2513	214	32	plan	plan	NOUN
easat-2513	214	33	for	for	ADP
easat-2513	214	34	follow	follow	VERB
easat-2513	214	35	-	-	PUNCT
easat-2513	214	36	up	up	NOUN
easat-2513	214	37	on	on	ADP
easat-2513	214	38	the	the	DET
easat-2513	214	39	results	result	NOUN
easat-2513	214	40	of	of	ADP
easat-2513	214	41	the	the	DET
easat-2513	214	42	examination	examination	NOUN
easat-2513	214	43	.	.	PUNCT
easat-2513	215	1	delivering	deliver	VERB
easat-2513	215	2	and	and	CCONJ
easat-2513	215	3	receiving	receive	VERB
easat-2513	215	4	responses	response	NOUN
easat-2513	215	5	to	to	ADP
easat-2513	215	6	the	the	DET
easat-2513	215	7	audit	audit	NOUN
easat-2513	215	8	results	result	VERB
easat-2513	215	9	manuscript	manuscript	NOUN
easat-2513	215	10	receive	receive	VERB
easat-2513	215	11	and	and	CCONJ
easat-2513	215	12	submit	submit	VERB
easat-2513	215	13	lhp	lhp	PROPN
easat-2513	215	14	bpk	bpk	PROPN
easat-2513	216	1	ri	ri	PRON
easat-2513	216	2	develop	develop	VERB
easat-2513	216	3	an	an	DET
easat-2513	216	4	action	action	NOUN
easat-2513	216	5	plan	plan	NOUN
easat-2513	216	6	for	for	ADP
easat-2513	216	7	followup	followup	NOUN
easat-2513	216	8	of	of	ADP
easat-2513	216	9	audit	audit	NOUN
easat-2513	216	10	results	result	NOUN
easat-2513	216	11	compile	compile	VERB
easat-2513	216	12	a	a	DET
easat-2513	216	13	response	response	NOUN
easat-2513	216	14	to	to	ADP
easat-2513	216	15	the	the	DET
easat-2513	216	16	audit	audit	NOUN
easat-2513	216	17	results	result	VERB
easat-2513	216	18	manuscript	manuscript	NOUN
easat-2513	216	19	receive	receive	VERB
easat-2513	216	20	and	and	CCONJ
easat-2513	216	21	coordinate	coordinate	VERB
easat-2513	216	22	the	the	DET
easat-2513	216	23	lhp	lhp	NOUN
easat-2513	216	24	of	of	ADP
easat-2513	216	25	bpk	bpk	PROPN
easat-2513	216	26	ri	ri	AUX
easat-2513	216	27	develop	develop	VERB
easat-2513	216	28	action	action	NOUN
easat-2513	216	29	plan	plan	NOUN
easat-2513	216	30	for	for	ADP
easat-2513	216	31	follow	follow	VERB
easat-2513	216	32	-	-	PUNCT
easat-2513	216	33	up	up	NOUN
easat-2513	216	34	of	of	ADP
easat-2513	216	35	audit	audit	NOUN
easat-2513	216	36	results	result	VERB
easat-2513	216	37	implementation	implementation	NOUN
easat-2513	216	38	receive	receive	VERB
easat-2513	216	39	and	and	CCONJ
easat-2513	216	40	analyze	analyze	VERB
easat-2513	216	41	the	the	DET
easat-2513	216	42	follow	follow	VERB
easat-2513	216	43	-	-	PUNCT
easat-2513	216	44	up	up	ADP
easat-2513	216	45	results	result	NOUN
easat-2513	216	46	of	of	ADP
easat-2513	216	47	bpk	bpk	NOUN
easat-2513	216	48	ri	ri	NOUN
easat-2513	216	49	audit	audit	NOUN
easat-2513	216	50	recommendations	recommendation	NOUN
easat-2513	216	51	monitoring	monitor	VERB
easat-2513	216	52	the	the	DET
easat-2513	216	53	follow	follow	VERB
easat-2513	216	54	-	-	PUNCT
easat-2513	216	55	up	up	ADP
easat-2513	216	56	results	result	NOUN
easat-2513	216	57	of	of	ADP
easat-2513	216	58	bpk	bpk	NOUN
easat-2513	216	59	ri	ri	NOUN
easat-2513	216	60	audit	audit	NOUN
easat-2513	216	61	recommendations	recommendation	NOUN
easat-2513	216	62	forum	forum	VERB
easat-2513	216	63	discussion	discussion	NOUN
easat-2513	216	64	by	by	ADP
easat-2513	216	65	key	key	ADJ
easat-2513	216	66	actors	actor	NOUN
easat-2513	216	67	handling	handle	VERB
easat-2513	216	68	followup	followup	NOUN
easat-2513	216	69	of	of	ADP
easat-2513	216	70	audit	audit	NOUN
easat-2513	216	71	recommendations	recommendation	NOUN
easat-2513	216	72	with	with	ADP
easat-2513	216	73	a	a	DET
easat-2513	216	74	status	status	NOUN
easat-2513	216	75	that	that	PRON
easat-2513	216	76	can	can	AUX
easat-2513	216	77	not	not	PART
easat-2513	216	78	be	be	AUX
easat-2513	216	79	followed	follow	VERB
easat-2513	216	80	up	up	ADP
easat-2513	216	81	tlhp	tlhp	NOUN
easat-2513	216	82	handling	handling	NOUN
easat-2513	216	83	process	process	NOUN
easat-2513	216	84	to	to	PART
easat-2513	216	85	aph	aph	AUX
easat-2513	216	86	receive	receive	VERB
easat-2513	216	87	and	and	CCONJ
easat-2513	216	88	submit	submit	VERB
easat-2513	216	89	the	the	DET
easat-2513	216	90	results	result	NOUN
easat-2513	216	91	of	of	ADP
easat-2513	216	92	the	the	DET
easat-2513	216	93	follow	follow	NOUN
easat-2513	216	94	-	-	PUNCT
easat-2513	216	95	up	up	NOUN
easat-2513	216	96	of	of	ADP
easat-2513	216	97	audit	audit	NOUN
easat-2513	216	98	recommendations	recommendation	NOUN
easat-2513	216	99	to	to	ADP
easat-2513	216	100	bpk	bpk	NOUN
easat-2513	216	101	ri	ri	NOUN
easat-2513	216	102	monitoring	monitor	VERB
easat-2513	216	103	the	the	DET
easat-2513	216	104	follow	follow	VERB
easat-2513	216	105	-	-	PUNCT
easat-2513	216	106	up	up	ADP
easat-2513	216	107	results	result	NOUN
easat-2513	216	108	of	of	ADP
easat-2513	216	109	bpk	bpk	NOUN
easat-2513	216	110	ri	ri	NOUN
easat-2513	216	111	examination	examination	NOUN
easat-2513	216	112	recommendations	recommendation	NOUN
easat-2513	216	113	forum	forum	VERB
easat-2513	216	114	discussion	discussion	NOUN
easat-2513	216	115	by	by	ADP
easat-2513	216	116	key	key	ADJ
easat-2513	216	117	actors	actor	NOUN
easat-2513	216	118	forming	form	VERB
easat-2513	216	119	the	the	DET
easat-2513	216	120	indemnity	indemnity	NOUN
easat-2513	216	121	claims	claim	NOUN
easat-2513	216	122	council	council	PROPN
easat-2513	216	123	and	and	CCONJ
easat-2513	216	124	conducting	conduct	VERB
easat-2513	216	125	the	the	DET
easat-2513	216	126	indemnity	indemnity	NOUN
easat-2513	216	127	claims	claim	NOUN
easat-2513	216	128	process	process	NOUN
easat-2513	216	129	follow	follow	VERB
easat-2513	216	130	up	up	ADP
easat-2513	216	131	the	the	DET
easat-2513	216	132	recommendations	recommendation	NOUN
easat-2513	216	133	of	of	ADP
easat-2513	216	134	the	the	DET
easat-2513	216	135	lhp	lhp	PROPN
easat-2513	216	136	bpk	bpk	PROPN
easat-2513	216	137	ri	ri	PROPN
easat-2513	216	138	based	base	VERB
easat-2513	216	139	on	on	ADP
easat-2513	216	140	the	the	DET
easat-2513	216	141	action	action	NOUN
easat-2513	216	142	plan	plan	NOUN
easat-2513	216	143	that	that	PRON
easat-2513	216	144	has	have	AUX
easat-2513	216	145	been	be	AUX
easat-2513	216	146	prepared	prepare	VERB
easat-2513	216	147	and	and	CCONJ
easat-2513	216	148	determined	determine	VERB
easat-2513	216	149	together	together	ADV
easat-2513	216	150	.	.	PUNCT
easat-2513	217	1	coordinate	coordinate	VERB
easat-2513	217	2	and	and	CCONJ
easat-2513	217	3	form	form	VERB
easat-2513	217	4	an	an	DET
easat-2513	217	5	internal	internal	ADJ
easat-2513	217	6	team	team	NOUN
easat-2513	217	7	for	for	ADP
easat-2513	217	8	the	the	DET
easat-2513	217	9	completion	completion	NOUN
easat-2513	217	10	of	of	ADP
easat-2513	217	11	followup	followup	ADJ
easat-2513	217	12	recommendations	recommendation	NOUN
easat-2513	217	13	on	on	ADP
easat-2513	217	14	bpk	bpk	NOUN
easat-2513	217	15	ri	ri	NOUN
easat-2513	217	16	audit	audit	NOUN
easat-2513	217	17	results	result	NOUN
easat-2513	217	18	.	.	PUNCT
easat-2513	218	1	forum	forum	NOUN
easat-2513	218	2	discussion	discussion	NOUN
easat-2513	218	3	by	by	ADP
easat-2513	218	4	key	key	ADJ
easat-2513	218	5	actors	actor	NOUN
easat-2513	218	6	make	make	VERB
easat-2513	218	7	efforts	effort	NOUN
easat-2513	218	8	to	to	PART
easat-2513	218	9	complete	complete	VERB
easat-2513	218	10	the	the	DET
easat-2513	218	11	follow	follow	NOUN
easat-2513	218	12	-	-	PUNCT
easat-2513	218	13	up	up	NOUN
easat-2513	218	14	by	by	ADP
easat-2513	218	15	coordinating	coordinate	VERB
easat-2513	218	16	with	with	ADP
easat-2513	218	17	parties	party	NOUN
easat-2513	218	18	related	relate	VERB
easat-2513	218	19	to	to	ADP
easat-2513	218	20	the	the	DET
easat-2513	218	21	audit	audit	NOUN
easat-2513	218	22	findings	finding	NOUN
easat-2513	218	23	submitting	submit	VERB
easat-2513	218	24	follow	follow	NOUN
easat-2513	218	25	-	-	PUNCT
easat-2513	218	26	up	up	NOUN
easat-2513	218	27	results	result	NOUN
easat-2513	218	28	to	to	ADP
easat-2513	218	29	bpk	bpk	NOUN
easat-2513	218	30	ri	ri	NOUN
easat-2513	218	31	through	through	ADP
easat-2513	218	32	the	the	DET
easat-2513	218	33	inspectorate	inspectorate	PROPN
easat-2513	218	34	evaluation	evaluation	NOUN
easat-2513	218	35	bpk	bpk	NOUN
easat-2513	218	36	evaluates	evaluate	VERB
easat-2513	218	37	the	the	DET
easat-2513	218	38	the	the	DET
easat-2513	218	39	inspectorate	inspectorate	PROPN
easat-2513	218	40	the	the	DET
easat-2513	218	41	head	head	NOUN
easat-2513	218	42	of	of	ADP
easat-2513	218	43	the	the	DET
easat-2513	218	44	regional	regional	ADJ
easat-2513	218	45	2612	2612	NUM
easat-2513	218	46	edelweiss	edelweiss	PROPN
easat-2513	218	47	applied	apply	VERB
easat-2513	218	48	science	science	NOUN
easat-2513	218	49	and	and	CCONJ
easat-2513	218	50	technology	technology	NOUN
easat-2513	218	51	issn	issn	PROPN
easat-2513	218	52	:	:	PUNCT
easat-2513	218	53	2576	2576	NUM
easat-2513	218	54	-	-	SYM
easat-2513	218	55	8484	8484	NUM
easat-2513	218	56	vol	vol	NOUN
easat-2513	218	57	.	.	PROPN
easat-2513	219	1	8	8	NUM
easat-2513	219	2	,	,	PUNCT
easat-2513	219	3	no	no	INTJ
easat-2513	219	4	.	.	NOUN
easat-2513	219	5	6	6	NUM
easat-2513	219	6	:	:	SYM
easat-2513	219	7	2600	2600	NUM
easat-2513	219	8	-	-	SYM
easat-2513	219	9	2618	2618	NUM
easat-2513	219	10	,	,	PUNCT
easat-2513	219	11	2024	2024	NUM
easat-2513	219	12	doi	doi	NOUN
easat-2513	219	13	:	:	PUNCT
easat-2513	219	14	10.55214/25768484.v8i6.2513	10.55214/25768484.v8i6.2513	PROPN
easat-2513	219	15	©	©	PROPN
easat-2513	219	16	2024	2024	NUM
easat-2513	219	17	by	by	ADP
easat-2513	219	18	the	the	DET
easat-2513	219	19	authors	author	NOUN
easat-2513	219	20	;	;	PUNCT
easat-2513	219	21	licensee	licensee	PROPN
easat-2513	219	22	learning	learning	NOUN
easat-2513	219	23	gate	gate	NOUN
easat-2513	219	24	role	role	NOUN
easat-2513	219	25	as	as	ADP
easat-2513	219	26	per	per	ADP
easat-2513	219	27	stages	stage	NOUN
easat-2513	219	28	bpk	bpk	PROPN
easat-2513	219	29	ri	ri	PROPN
easat-2513	219	30	regional	regional	PROPN
easat-2513	219	31	inspectorate	inspectorate	PROPN
easat-2513	219	32	regional	regional	ADJ
easat-2513	219	33	devices	device	NOUN
easat-2513	219	34	implementation	implementation	NOUN
easat-2513	219	35	of	of	ADP
easat-2513	219	36	the	the	DET
easat-2513	219	37	completion	completion	NOUN
easat-2513	219	38	of	of	ADP
easat-2513	219	39	follow	follow	NOUN
easat-2513	219	40	-	-	PUNCT
easat-2513	219	41	up	up	ADP
easat-2513	219	42	recommendations	recommendation	NOUN
easat-2513	219	43	on	on	ADP
easat-2513	219	44	audit	audit	NOUN
easat-2513	219	45	results	result	NOUN
easat-2513	219	46	evaluates	evaluate	VERB
easat-2513	219	47	the	the	DET
easat-2513	219	48	implementation	implementation	NOUN
easat-2513	219	49	of	of	ADP
easat-2513	219	50	the	the	DET
easat-2513	219	51	completion	completion	NOUN
easat-2513	219	52	of	of	ADP
easat-2513	219	53	the	the	DET
easat-2513	219	54	follow	follow	NOUN
easat-2513	219	55	-	-	PUNCT
easat-2513	219	56	up	up	NOUN
easat-2513	219	57	to	to	ADP
easat-2513	219	58	the	the	DET
easat-2513	219	59	audit	audit	NOUN
easat-2513	219	60	recommendations	recommendation	NOUN
easat-2513	219	61	apparatus	apparatus	NOUN
easat-2513	219	62	evaluates	evaluate	VERB
easat-2513	219	63	the	the	DET
easat-2513	219	64	implementation	implementation	NOUN
easat-2513	219	65	of	of	ADP
easat-2513	219	66	the	the	DET
easat-2513	219	67	completion	completion	NOUN
easat-2513	219	68	of	of	ADP
easat-2513	219	69	the	the	DET
easat-2513	219	70	followup	followup	NOUN
easat-2513	219	71	to	to	ADP
easat-2513	219	72	the	the	DET
easat-2513	219	73	audit	audit	NOUN
easat-2513	219	74	recommendations	recommendation	NOUN
easat-2513	219	75	based	base	VERB
easat-2513	219	76	on	on	ADP
easat-2513	219	77	the	the	DET
easat-2513	219	78	results	result	NOUN
easat-2513	219	79	of	of	ADP
easat-2513	219	80	the	the	DET
easat-2513	219	81	research	research	NOUN
easat-2513	219	82	obtained	obtain	VERB
easat-2513	219	83	,	,	PUNCT
easat-2513	219	84	the	the	DET
easat-2513	219	85	collaboration	collaboration	NOUN
easat-2513	219	86	process	process	NOUN
easat-2513	219	87	has	have	AUX
easat-2513	219	88	been	be	AUX
easat-2513	219	89	running	run	VERB
easat-2513	219	90	but	but	CCONJ
easat-2513	219	91	has	have	AUX
easat-2513	219	92	not	not	PART
easat-2513	219	93	been	be	AUX
easat-2513	219	94	well	well	ADV
easat-2513	219	95	developed	develop	VERB
easat-2513	219	96	,	,	PUNCT
easat-2513	219	97	there	there	PRON
easat-2513	219	98	are	be	VERB
easat-2513	219	99	still	still	ADV
easat-2513	219	100	some	some	DET
easat-2513	219	101	shortcomings	shortcoming	NOUN
easat-2513	219	102	and	and	CCONJ
easat-2513	219	103	problems	problem	NOUN
easat-2513	219	104	in	in	ADP
easat-2513	219	105	the	the	DET
easat-2513	219	106	collaborative	collaborative	ADJ
easat-2513	219	107	process	process	NOUN
easat-2513	219	108	of	of	ADP
easat-2513	219	109	completing	complete	VERB
easat-2513	219	110	follow	follow	NOUN
easat-2513	219	111	-	-	PUNCT
easat-2513	219	112	up	up	NOUN
easat-2513	219	113	on	on	ADP
easat-2513	219	114	the	the	DET
easat-2513	219	115	results	result	NOUN
easat-2513	219	116	of	of	ADP
easat-2513	219	117	the	the	DET
easat-2513	219	118	examination	examination	NOUN
easat-2513	219	119	,	,	PUNCT
easat-2513	219	120	namely	namely	ADV
easat-2513	219	121	:	:	PUNCT
easat-2513	219	122	1	1	X
easat-2513	219	123	)	)	PUNCT
easat-2513	219	124	the	the	DET
easat-2513	219	125	role	role	NOUN
easat-2513	219	126	of	of	ADP
easat-2513	219	127	each	each	DET
easat-2513	219	128	stakeholder	stakeholder	NOUN
easat-2513	219	129	has	have	AUX
easat-2513	219	130	not	not	PART
easat-2513	219	131	gone	go	VERB
easat-2513	219	132	through	through	ADP
easat-2513	219	133	the	the	DET
easat-2513	219	134	collaboration	collaboration	NOUN
easat-2513	219	135	process	process	NOUN
easat-2513	219	136	and	and	CCONJ
easat-2513	219	137	is	be	AUX
easat-2513	219	138	still	still	ADV
easat-2513	219	139	carried	carry	VERB
easat-2513	219	140	out	out	ADP
easat-2513	219	141	partially	partially	ADV
easat-2513	219	142	,	,	PUNCT
easat-2513	219	143	there	there	PRON
easat-2513	219	144	is	be	VERB
easat-2513	219	145	no	no	DET
easat-2513	219	146	communication	communication	NOUN
easat-2513	219	147	forum	forum	NOUN
easat-2513	219	148	for	for	ADP
easat-2513	219	149	various	various	ADJ
easat-2513	219	150	stakeholders	stakeholder	NOUN
easat-2513	219	151	,	,	PUNCT
easat-2513	219	152	both	both	CCONJ
easat-2513	219	153	key	key	ADJ
easat-2513	219	154	,	,	PUNCT
easat-2513	219	155	main	main	ADJ
easat-2513	219	156	,	,	PUNCT
easat-2513	219	157	and	and	CCONJ
easat-2513	219	158	supporting	support	VERB
easat-2513	219	159	stakeholders	stakeholder	NOUN
easat-2513	219	160	.	.	PUNCT
easat-2513	220	1	2	2	X
easat-2513	220	2	)	)	PUNCT
easat-2513	220	3	collaborative	collaborative	ADJ
easat-2513	220	4	relationships	relationship	NOUN
easat-2513	220	5	between	between	ADP
easat-2513	220	6	bpk	bpk	PROPN
easat-2513	220	7	ri	ri	NOUN
easat-2513	220	8	and	and	CCONJ
easat-2513	220	9	entities	entity	NOUN
easat-2513	220	10	are	be	AUX
easat-2513	220	11	still	still	ADV
easat-2513	220	12	often	often	ADV
easat-2513	220	13	misused	misuse	VERB
easat-2513	220	14	and	and	CCONJ
easat-2513	220	15	pose	pose	VERB
easat-2513	220	16	a	a	DET
easat-2513	220	17	risk	risk	NOUN
easat-2513	220	18	of	of	ADP
easat-2513	220	19	misuse	misuse	NOUN
easat-2513	220	20	of	of	ADP
easat-2513	220	21	interests	interest	NOUN
easat-2513	220	22	,	,	PUNCT
easat-2513	220	23	so	so	SCONJ
easat-2513	220	24	that	that	SCONJ
easat-2513	220	25	bpk	bpk	PROPN
easat-2513	220	26	's	's	PART
easat-2513	220	27	role	role	NOUN
easat-2513	220	28	is	be	AUX
easat-2513	220	29	limited	limit	VERB
easat-2513	220	30	to	to	ADP
easat-2513	220	31	communication	communication	NOUN
easat-2513	220	32	of	of	ADP
easat-2513	220	33	follow	follow	NOUN
easat-2513	220	34	-	-	PUNCT
easat-2513	220	35	up	up	ADP
easat-2513	220	36	completion	completion	NOUN
easat-2513	220	37	to	to	ADP
easat-2513	220	38	the	the	DET
easat-2513	220	39	entity	entity	NOUN
easat-2513	220	40	.	.	PUNCT
easat-2513	221	1	3	3	X
easat-2513	221	2	)	)	PUNCT
easat-2513	221	3	conflicts	conflict	NOUN
easat-2513	221	4	between	between	ADP
easat-2513	221	5	the	the	DET
easat-2513	221	6	inspectorate	inspectorate	ADJ
easat-2513	221	7	and	and	CCONJ
easat-2513	221	8	regional	regional	ADJ
easat-2513	221	9	apparatus	apparatus	NOUN
easat-2513	221	10	resulting	result	VERB
easat-2513	221	11	from	from	ADP
easat-2513	221	12	the	the	DET
easat-2513	221	13	inspectorate	inspectorate	NOUN
easat-2513	221	14	's	's	PART
easat-2513	221	15	unresponsiveness	unresponsiveness	NOUN
easat-2513	221	16	in	in	ADP
easat-2513	221	17	responding	respond	VERB
easat-2513	221	18	to	to	ADP
easat-2513	221	19	and	and	CCONJ
easat-2513	221	20	interpreting	interpret	VERB
easat-2513	221	21	different	different	ADJ
easat-2513	221	22	follow	follow	NOUN
easat-2513	221	23	-	-	PUNCT
easat-2513	221	24	up	up	NOUN
easat-2513	221	25	results	result	NOUN
easat-2513	221	26	and	and	CCONJ
easat-2513	221	27	slow	slow	ADJ
easat-2513	221	28	or	or	CCONJ
easat-2513	221	29	unreported	unreported	ADJ
easat-2513	221	30	results	result	NOUN
easat-2513	221	31	that	that	PRON
easat-2513	221	32	affect	affect	VERB
easat-2513	221	33	the	the	DET
easat-2513	221	34	achievement	achievement	NOUN
easat-2513	221	35	of	of	ADP
easat-2513	221	36	follow	follow	VERB
easat-2513	221	37	-	-	PUNCT
easat-2513	221	38	up	up	ADP
easat-2513	221	39	results	result	NOUN
easat-2513	221	40	.	.	PUNCT
easat-2513	222	1	meanwhile	meanwhile	ADV
easat-2513	222	2	,	,	PUNCT
easat-2513	222	3	based	base	VERB
easat-2513	222	4	on	on	ADP
easat-2513	222	5	the	the	DET
easat-2513	222	6	results	result	NOUN
easat-2513	222	7	of	of	ADP
easat-2513	222	8	the	the	DET
easat-2513	222	9	research	research	NOUN
easat-2513	222	10	,	,	PUNCT
easat-2513	222	11	other	other	ADJ
easat-2513	222	12	findings	finding	NOUN
easat-2513	222	13	are	be	AUX
easat-2513	222	14	needed	need	VERB
easat-2513	222	15	on	on	ADP
easat-2513	222	16	the	the	DET
easat-2513	222	17	aspect	aspect	NOUN
easat-2513	222	18	of	of	ADP
easat-2513	222	19	the	the	DET
easat-2513	222	20	role	role	NOUN
easat-2513	222	21	of	of	ADP
easat-2513	222	22	stakeholders	stakeholder	NOUN
easat-2513	222	23	,	,	PUNCT
easat-2513	222	24	namely	namely	ADV
easat-2513	222	25	as	as	SCONJ
easat-2513	222	26	follows	follow	VERB
easat-2513	222	27	:	:	PUNCT
easat-2513	222	28	1	1	NUM
easat-2513	222	29	)	)	PUNCT
easat-2513	222	30	communities	community	NOUN
easat-2513	222	31	and	and	CCONJ
easat-2513	222	32	ngos	ngo	NOUN
easat-2513	222	33	,	,	PUNCT
easat-2513	222	34	act	act	VERB
easat-2513	222	35	as	as	ADP
easat-2513	222	36	stakeholders	stakeholder	NOUN
easat-2513	222	37	involved	involve	VERB
easat-2513	222	38	in	in	ADP
easat-2513	222	39	providing	provide	VERB
easat-2513	222	40	supervision	supervision	NOUN
easat-2513	222	41	and	and	CCONJ
easat-2513	222	42	monitoring	monitoring	NOUN
easat-2513	222	43	of	of	ADP
easat-2513	222	44	the	the	DET
easat-2513	222	45	findings	finding	NOUN
easat-2513	222	46	of	of	ADP
easat-2513	222	47	the	the	DET
easat-2513	222	48	bpk	bpk	PROPN
easat-2513	222	49	ri	ri	PROPN
easat-2513	222	50	lhp	lhp	NOUN
easat-2513	222	51	that	that	PRON
easat-2513	222	52	have	have	AUX
easat-2513	222	53	not	not	PART
easat-2513	222	54	been	be	AUX
easat-2513	222	55	followed	follow	VERB
easat-2513	222	56	up	up	ADP
easat-2513	222	57	by	by	ADP
easat-2513	222	58	regional	regional	ADJ
easat-2513	222	59	apparatus	apparatus	NOUN
easat-2513	222	60	as	as	ADP
easat-2513	222	61	reporters	reporter	NOUN
easat-2513	222	62	to	to	ADP
easat-2513	222	63	bpk	bpk	PROPN
easat-2513	222	64	ri	ri	NOUN
easat-2513	222	65	.	.	PROPN
easat-2513	222	66	2	2	NUM
easat-2513	222	67	)	)	PUNCT
easat-2513	222	68	mass	mass	ADJ
easat-2513	222	69	media	medium	NOUN
easat-2513	222	70	,	,	PUNCT
easat-2513	222	71	has	have	VERB
easat-2513	222	72	the	the	DET
easat-2513	222	73	role	role	NOUN
easat-2513	222	74	of	of	ADP
easat-2513	222	75	providing	provide	VERB
easat-2513	222	76	information	information	NOUN
easat-2513	222	77	to	to	ADP
easat-2513	222	78	the	the	DET
easat-2513	222	79	public	public	NOUN
easat-2513	222	80	on	on	ADP
easat-2513	222	81	the	the	DET
easat-2513	222	82	problems	problem	NOUN
easat-2513	222	83	of	of	ADP
easat-2513	222	84	examination	examination	NOUN
easat-2513	222	85	results	result	NOUN
easat-2513	222	86	that	that	PRON
easat-2513	222	87	have	have	AUX
easat-2513	222	88	not	not	PART
easat-2513	222	89	been	be	AUX
easat-2513	222	90	followed	follow	VERB
easat-2513	222	91	up	up	ADP
easat-2513	222	92	and	and	CCONJ
easat-2513	222	93	harm	harm	VERB
easat-2513	222	94	the	the	DET
easat-2513	222	95	state	state	NOUN
easat-2513	222	96	.	.	PUNCT
easat-2513	223	1	3	3	X
easat-2513	223	2	)	)	PUNCT
easat-2513	223	3	academics	academic	NOUN
easat-2513	223	4	/	/	SYM
easat-2513	223	5	universities	university	NOUN
easat-2513	223	6	,	,	PUNCT
easat-2513	223	7	have	have	VERB
easat-2513	223	8	a	a	DET
easat-2513	223	9	role	role	NOUN
easat-2513	223	10	in	in	ADP
easat-2513	223	11	providing	provide	VERB
easat-2513	223	12	academic	academic	ADJ
easat-2513	223	13	studies	study	NOUN
easat-2513	223	14	to	to	ADP
easat-2513	223	15	the	the	DET
easat-2513	223	16	government	government	NOUN
easat-2513	223	17	in	in	ADP
easat-2513	223	18	the	the	DET
easat-2513	223	19	formulation	formulation	NOUN
easat-2513	223	20	of	of	ADP
easat-2513	223	21	policy	policy	NOUN
easat-2513	223	22	making	making	NOUN
easat-2513	223	23	related	relate	VERB
easat-2513	223	24	to	to	ADP
easat-2513	223	25	financial	financial	ADJ
easat-2513	223	26	supervision	supervision	NOUN
easat-2513	223	27	governance	governance	NOUN
easat-2513	223	28	and	and	CCONJ
easat-2513	223	29	as	as	ADP
easat-2513	223	30	a	a	DET
easat-2513	223	31	social	social	ADJ
easat-2513	223	32	control	control	NOUN
easat-2513	223	33	in	in	ADP
easat-2513	223	34	providing	provide	VERB
easat-2513	223	35	learning	learning	NOUN
easat-2513	223	36	and	and	CCONJ
easat-2513	223	37	understanding	understanding	NOUN
easat-2513	223	38	to	to	ADP
easat-2513	223	39	the	the	DET
easat-2513	223	40	public	public	NOUN
easat-2513	223	41	,	,	PUNCT
easat-2513	223	42	especially	especially	ADV
easat-2513	223	43	students	student	NOUN
easat-2513	223	44	to	to	PART
easat-2513	223	45	understand	understand	VERB
easat-2513	223	46	good	good	ADJ
easat-2513	223	47	financial	financial	ADJ
easat-2513	223	48	governance	governance	NOUN
easat-2513	223	49	.	.	PUNCT
easat-2513	224	1	4	4	X
easat-2513	224	2	)	)	PUNCT
easat-2513	224	3	the	the	DET
easat-2513	224	4	private	private	ADJ
easat-2513	224	5	sector	sector	NOUN
easat-2513	224	6	plays	play	VERB
easat-2513	224	7	a	a	DET
easat-2513	224	8	role	role	NOUN
easat-2513	224	9	in	in	ADP
easat-2513	224	10	collaboration	collaboration	NOUN
easat-2513	224	11	with	with	ADP
easat-2513	224	12	regional	regional	ADJ
easat-2513	224	13	apparatus	apparatus	NOUN
easat-2513	224	14	to	to	PART
easat-2513	224	15	be	be	AUX
easat-2513	224	16	able	able	ADJ
easat-2513	224	17	to	to	PART
easat-2513	224	18	accelerate	accelerate	VERB
easat-2513	224	19	the	the	DET
easat-2513	224	20	follow	follow	NOUN
easat-2513	224	21	-	-	PUNCT
easat-2513	224	22	up	up	NOUN
easat-2513	224	23	to	to	ADP
easat-2513	224	24	the	the	DET
easat-2513	224	25	completion	completion	NOUN
easat-2513	224	26	of	of	ADP
easat-2513	224	27	the	the	DET
easat-2513	224	28	findings	finding	NOUN
easat-2513	224	29	of	of	ADP
easat-2513	224	30	the	the	DET
easat-2513	224	31	examination	examination	NOUN
easat-2513	224	32	results	result	NOUN
easat-2513	224	33	whose	whose	DET
easat-2513	224	34	object	object	NOUN
easat-2513	224	35	of	of	ADP
easat-2513	224	36	the	the	DET
easat-2513	224	37	problem	problem	NOUN
easat-2513	224	38	is	be	AUX
easat-2513	224	39	contained	contain	VERB
easat-2513	224	40	in	in	ADP
easat-2513	224	41	third	third	ADJ
easat-2513	224	42	parties	party	NOUN
easat-2513	224	43	for	for	ADP
easat-2513	224	44	the	the	DET
easat-2513	224	45	implementation	implementation	NOUN
easat-2513	224	46	of	of	ADP
easat-2513	224	47	work	work	NOUN
easat-2513	224	48	provided	provide	VERB
easat-2513	224	49	by	by	ADP
easat-2513	224	50	regional	regional	ADJ
easat-2513	224	51	apparatus	apparatus	NOUN
easat-2513	224	52	.	.	PUNCT
easat-2513	225	1	5	5	NUM
easat-2513	225	2	)	)	PUNCT
easat-2513	225	3	the	the	DET
easat-2513	225	4	regional	regional	ADJ
easat-2513	225	5	head	head	NOUN
easat-2513	225	6	has	have	VERB
easat-2513	225	7	a	a	DET
easat-2513	225	8	role	role	NOUN
easat-2513	225	9	in	in	ADP
easat-2513	225	10	preparing	prepare	VERB
easat-2513	225	11	and	and	CCONJ
easat-2513	225	12	issuing	issue	VERB
easat-2513	225	13	technical	technical	ADJ
easat-2513	225	14	policies	policy	NOUN
easat-2513	225	15	for	for	ADP
easat-2513	225	16	the	the	DET
easat-2513	225	17	completion	completion	NOUN
easat-2513	225	18	of	of	ADP
easat-2513	225	19	the	the	DET
easat-2513	225	20	follow	follow	NOUN
easat-2513	225	21	-	-	PUNCT
easat-2513	225	22	up	up	NOUN
easat-2513	225	23	to	to	ADP
easat-2513	225	24	the	the	DET
easat-2513	225	25	bpk	bpk	NOUN
easat-2513	225	26	ri	ri	NOUN
easat-2513	225	27	audit	audit	NOUN
easat-2513	225	28	results	result	NOUN
easat-2513	225	29	and	and	CCONJ
easat-2513	225	30	forming	form	VERB
easat-2513	225	31	a	a	DET
easat-2513	225	32	team	team	NOUN
easat-2513	225	33	/	/	SYM
easat-2513	225	34	task	task	NOUN
easat-2513	225	35	force	force	NOUN
easat-2513	225	36	to	to	PART
easat-2513	225	37	accelerate	accelerate	VERB
easat-2513	225	38	the	the	DET
easat-2513	225	39	completion	completion	NOUN
easat-2513	225	40	of	of	ADP
easat-2513	225	41	the	the	DET
easat-2513	225	42	follow	follow	NOUN
easat-2513	225	43	-	-	PUNCT
easat-2513	225	44	up	up	NOUN
easat-2513	225	45	to	to	ADP
easat-2513	225	46	the	the	DET
easat-2513	225	47	bpk	bpk	NOUN
easat-2513	225	48	ri	ri	NOUN
easat-2513	225	49	audit	audit	NOUN
easat-2513	225	50	results	result	NOUN
easat-2513	225	51	.	.	PUNCT
easat-2513	226	1	6	6	X
easat-2513	226	2	)	)	PUNCT
easat-2513	226	3	dprd	dprd	NOUN
easat-2513	226	4	and	and	CCONJ
easat-2513	226	5	the	the	DET
easat-2513	226	6	prosecutor	prosecutor	NOUN
easat-2513	226	7	's	's	PART
easat-2513	226	8	office	office	NOUN
easat-2513	226	9	have	have	VERB
easat-2513	226	10	a	a	DET
easat-2513	226	11	strong	strong	ADJ
easat-2513	226	12	position	position	NOUN
easat-2513	226	13	to	to	PART
easat-2513	226	14	oversee	oversee	VERB
easat-2513	226	15	the	the	DET
easat-2513	226	16	cooperation	cooperation	NOUN
easat-2513	226	17	between	between	ADP
easat-2513	226	18	bpk	bpk	PROPN
easat-2513	226	19	,	,	PUNCT
easat-2513	226	20	inspectorate	inspectorate	NOUN
easat-2513	226	21	and	and	CCONJ
easat-2513	226	22	regional	regional	ADJ
easat-2513	226	23	apparatus	apparatus	NOUN
easat-2513	226	24	and	and	CCONJ
easat-2513	226	25	have	have	VERB
easat-2513	226	26	a	a	DET
easat-2513	226	27	role	role	NOUN
easat-2513	226	28	in	in	ADP
easat-2513	226	29	monitoring	monitor	VERB
easat-2513	226	30	the	the	DET
easat-2513	226	31	completion	completion	NOUN
easat-2513	226	32	of	of	ADP
easat-2513	226	33	the	the	DET
easat-2513	226	34	followup	followup	NOUN
easat-2513	226	35	of	of	ADP
easat-2513	226	36	bpk	bpk	NOUN
easat-2513	226	37	ri	ri	NOUN
easat-2513	226	38	audit	audit	NOUN
easat-2513	226	39	results	result	NOUN
easat-2513	226	40	.	.	PUNCT
easat-2513	227	1	in	in	ADP
easat-2513	227	2	accordance	accordance	NOUN
easat-2513	227	3	with	with	ADP
easat-2513	227	4	the	the	DET
easat-2513	227	5	above	above	ADJ
easat-2513	227	6	conclusions	conclusion	NOUN
easat-2513	227	7	,	,	PUNCT
easat-2513	227	8	the	the	DET
easat-2513	227	9	research	research	NOUN
easat-2513	227	10	findings	finding	VERB
easat-2513	227	11	on	on	ADP
easat-2513	227	12	the	the	DET
easat-2513	227	13	aspects	aspect	NOUN
easat-2513	227	14	of	of	ADP
easat-2513	227	15	the	the	DET
easat-2513	227	16	role	role	NOUN
easat-2513	227	17	of	of	ADP
easat-2513	227	18	stakeholders	stakeholder	NOUN
easat-2513	227	19	by	by	ADP
easat-2513	227	20	several	several	ADJ
easat-2513	227	21	actors	actor	NOUN
easat-2513	227	22	in	in	ADP
easat-2513	227	23	the	the	DET
easat-2513	227	24	collaboration	collaboration	NOUN
easat-2513	227	25	to	to	PART
easat-2513	227	26	complete	complete	VERB
easat-2513	227	27	the	the	DET
easat-2513	227	28	follow	follow	NOUN
easat-2513	227	29	-	-	PUNCT
easat-2513	227	30	up	up	NOUN
easat-2513	227	31	of	of	ADP
easat-2513	227	32	bpk	bpk	NOUN
easat-2513	227	33	ri	ri	NOUN
easat-2513	227	34	audit	audit	NOUN
easat-2513	227	35	results	result	NOUN
easat-2513	227	36	in	in	ADP
easat-2513	227	37	local	local	ADJ
easat-2513	227	38	governments	government	NOUN
easat-2513	227	39	in	in	ADP
easat-2513	227	40	indonesia	indonesia	PROPN
easat-2513	227	41	are	be	AUX
easat-2513	227	42	described	describe	VERB
easat-2513	227	43	in	in	ADP
easat-2513	227	44	the	the	DET
easat-2513	227	45	following	follow	VERB
easat-2513	227	46	table	table	NOUN
easat-2513	227	47	.	.	PUNCT
easat-2513	228	1	2613	2613	NUM
easat-2513	228	2	edelweiss	edelweiss	PROPN
easat-2513	228	3	applied	apply	VERB
easat-2513	228	4	science	science	NOUN
easat-2513	228	5	and	and	CCONJ
easat-2513	228	6	technology	technology	NOUN
easat-2513	228	7	issn	issn	PROPN
easat-2513	228	8	:	:	PUNCT
easat-2513	228	9	2576	2576	NUM
easat-2513	228	10	-	-	SYM
easat-2513	228	11	8484	8484	NUM
easat-2513	228	12	vol	vol	NOUN
easat-2513	228	13	.	.	PROPN
easat-2513	228	14	8	8	NUM
easat-2513	228	15	,	,	PUNCT
easat-2513	228	16	no	no	INTJ
easat-2513	228	17	.	.	NOUN
easat-2513	228	18	6	6	NUM
easat-2513	228	19	:	:	SYM
easat-2513	228	20	2600	2600	NUM
easat-2513	228	21	-	-	SYM
easat-2513	228	22	2618	2618	NUM
easat-2513	228	23	,	,	PUNCT
easat-2513	228	24	2024	2024	NUM
easat-2513	228	25	doi	doi	NOUN
easat-2513	228	26	:	:	PUNCT
easat-2513	228	27	10.55214/25768484.v8i6.2513	10.55214/25768484.v8i6.2513	PROPN
easat-2513	228	28	©	©	PROPN
easat-2513	228	29	2024	2024	NUM
easat-2513	228	30	by	by	ADP
easat-2513	228	31	the	the	DET
easat-2513	228	32	authors	author	NOUN
easat-2513	228	33	;	;	PUNCT
easat-2513	228	34	licensee	licensee	PROPN
easat-2513	228	35	learning	learn	VERB
easat-2513	228	36	gate	gate	NOUN
easat-2513	228	37	table	table	NOUN
easat-2513	228	38	4	4	NUM
easat-2513	228	39	.	.	PUNCT
easat-2513	229	1	findings	finding	NOUN
easat-2513	229	2	of	of	ADP
easat-2513	229	3	stakeholder	stakeholder	NOUN
easat-2513	229	4	roles	role	NOUN
easat-2513	229	5	in	in	ADP
easat-2513	229	6	collaboration	collaboration	NOUN
easat-2513	229	7	.	.	PUNCT
easat-2513	230	1	problem	problem	NOUN
easat-2513	230	2	formulation	formulation	NOUN
easat-2513	230	3	indicator	indicator	NOUN
easat-2513	230	4	research	research	NOUN
easat-2513	230	5	findings	finding	VERB
easat-2513	230	6	what	what	PRON
easat-2513	230	7	is	be	AUX
easat-2513	230	8	the	the	DET
easat-2513	230	9	role	role	NOUN
easat-2513	230	10	of	of	ADP
easat-2513	230	11	stakeholder	stakeholder	NOUN
easat-2513	230	12	collaboration	collaboration	NOUN
easat-2513	230	13	in	in	ADP
easat-2513	230	14	the	the	DET
easat-2513	230	15	completion	completion	NOUN
easat-2513	230	16	of	of	ADP
easat-2513	230	17	follow	follow	NOUN
easat-2513	230	18	-	-	PUNCT
easat-2513	230	19	up	up	NOUN
easat-2513	230	20	on	on	ADP
easat-2513	230	21	bpk	bpk	PROPN
easat-2513	230	22	-	-	PUNCT
easat-2513	230	23	ri	ri	NOUN
easat-2513	230	24	audit	audit	NOUN
easat-2513	230	25	results	result	NOUN
easat-2513	230	26	in	in	ADP
easat-2513	230	27	local	local	ADJ
easat-2513	230	28	government	government	NOUN
easat-2513	230	29	?	?	PUNCT
easat-2513	231	1	identification	identification	NOUN
easat-2513	231	2	of	of	ADP
easat-2513	231	3	stakeholders	stakeholder	NOUN
easat-2513	231	4	:	:	PUNCT
easat-2513	231	5	classification	classification	NOUN
easat-2513	231	6	mapping	mapping	NOUN
easat-2513	231	7	stakeholders	stakeholder	NOUN
easat-2513	231	8	are	be	AUX
easat-2513	231	9	needed	need	VERB
easat-2513	231	10	in	in	ADP
easat-2513	231	11	addition	addition	NOUN
easat-2513	231	12	to	to	ADP
easat-2513	231	13	bpk	bpk	PROPN
easat-2513	231	14	ri	ri	NOUN
easat-2513	231	15	,	,	PUNCT
easat-2513	231	16	inspectorate	inspectorate	NOUN
easat-2513	231	17	,	,	PUNCT
easat-2513	231	18	and	and	CCONJ
easat-2513	231	19	regional	regional	ADJ
easat-2513	231	20	apparatus	apparatus	NOUN
easat-2513	231	21	,	,	PUNCT
easat-2513	231	22	namely	namely	ADV
easat-2513	231	23	the	the	DET
easat-2513	231	24	regional	regional	ADJ
easat-2513	231	25	head	head	NOUN
easat-2513	231	26	,	,	PUNCT
easat-2513	231	27	dprd	dprd	NOUN
easat-2513	231	28	,	,	PUNCT
easat-2513	231	29	attorney	attorney	NOUN
easat-2513	231	30	,	,	PUNCT
easat-2513	231	31	community	community	NOUN
easat-2513	231	32	,	,	PUNCT
easat-2513	231	33	ngos	ngo	NOUN
easat-2513	231	34	,	,	PUNCT
easat-2513	231	35	mass	mass	ADJ
easat-2513	231	36	media	medium	NOUN
easat-2513	231	37	,	,	PUNCT
easat-2513	231	38	academics	academic	NOUN
easat-2513	231	39	/	/	SYM
easat-2513	231	40	universities	university	NOUN
easat-2513	231	41	,	,	PUNCT
easat-2513	231	42	and	and	CCONJ
easat-2513	231	43	the	the	DET
easat-2513	231	44	private	private	ADJ
easat-2513	231	45	sector	sector	NOUN
easat-2513	231	46	.	.	PUNCT
easat-2513	232	1	the	the	DET
easat-2513	232	2	community	community	NOUN
easat-2513	232	3	,	,	PUNCT
easat-2513	232	4	ngos	ngo	NOUN
easat-2513	232	5	,	,	PUNCT
easat-2513	232	6	mass	mass	ADJ
easat-2513	232	7	media	medium	NOUN
easat-2513	232	8	,	,	PUNCT
easat-2513	232	9	academics	academic	NOUN
easat-2513	232	10	,	,	PUNCT
easat-2513	232	11	and	and	CCONJ
easat-2513	232	12	the	the	DET
easat-2513	232	13	private	private	ADJ
easat-2513	232	14	sector	sector	NOUN
easat-2513	232	15	as	as	ADP
easat-2513	232	16	the	the	DET
easat-2513	232	17	main	main	ADJ
easat-2513	232	18	stakeholders	stakeholder	NOUN
easat-2513	232	19	.	.	PUNCT
easat-2513	233	1	regional	regional	ADJ
easat-2513	233	2	head	head	NOUN
easat-2513	233	3	,	,	PUNCT
easat-2513	233	4	dprd	dprd	NOUN
easat-2513	233	5	,	,	PUNCT
easat-2513	233	6	attorney	attorney	NOUN
easat-2513	233	7	as	as	ADP
easat-2513	233	8	supporting	support	VERB
easat-2513	233	9	stakeholders	stakeholder	NOUN
easat-2513	233	10	.	.	PUNCT
easat-2513	234	1	bpk	bpk	PROPN
easat-2513	234	2	ri	ri	PROPN
easat-2513	234	3	,	,	PUNCT
easat-2513	234	4	regional	regional	ADJ
easat-2513	234	5	inspectorate	inspectorate	PROPN
easat-2513	234	6	as	as	ADP
easat-2513	234	7	apip	apip	ADJ
easat-2513	234	8	,	,	PUNCT
easat-2513	234	9	and	and	CCONJ
easat-2513	234	10	regional	regional	ADJ
easat-2513	234	11	apparatus	apparatus	NOUN
easat-2513	234	12	as	as	ADP
easat-2513	234	13	entities	entity	NOUN
easat-2513	234	14	as	as	ADP
easat-2513	234	15	key	key	ADJ
easat-2513	234	16	stakeholders	stakeholder	NOUN
easat-2513	234	17	.	.	PUNCT
easat-2513	235	1	the	the	DET
easat-2513	235	2	role	role	NOUN
easat-2513	235	3	of	of	ADP
easat-2513	235	4	bpk	bpk	PROPN
easat-2513	235	5	ri	ri	PROPN
easat-2513	235	6	,	,	PUNCT
easat-2513	235	7	inspectorate	inspectorate	NOUN
easat-2513	235	8	,	,	PUNCT
easat-2513	235	9	and	and	CCONJ
easat-2513	235	10	regional	regional	ADJ
easat-2513	235	11	apparatus	apparatus	NOUN
easat-2513	235	12	stakeholders	stakeholder	NOUN
easat-2513	235	13	:	:	PUNCT
easat-2513	235	14	preparation	preparation	NOUN
easat-2513	235	15	implementation	implementation	NOUN
easat-2513	235	16	evaluation	evaluation	NOUN
easat-2513	235	17	bpk	bpk	PROPN
easat-2513	235	18	ri	ri	PROPN
easat-2513	235	19	,	,	PUNCT
easat-2513	235	20	inspectorate	inspectorate	NOUN
easat-2513	235	21	and	and	CCONJ
easat-2513	235	22	regional	regional	ADJ
easat-2513	235	23	apparatus	apparatus	NOUN
easat-2513	235	24	play	play	VERB
easat-2513	235	25	a	a	DET
easat-2513	235	26	role	role	NOUN
easat-2513	235	27	in	in	ADP
easat-2513	235	28	the	the	DET
easat-2513	235	29	stages	stage	NOUN
easat-2513	235	30	of	of	ADP
easat-2513	235	31	preparation	preparation	NOUN
easat-2513	235	32	,	,	PUNCT
easat-2513	235	33	implementation	implementation	NOUN
easat-2513	235	34	,	,	PUNCT
easat-2513	235	35	and	and	CCONJ
easat-2513	235	36	evaluation	evaluation	NOUN
easat-2513	235	37	of	of	ADP
easat-2513	235	38	follow	follow	NOUN
easat-2513	235	39	-	-	PUNCT
easat-2513	235	40	up	up	NOUN
easat-2513	235	41	on	on	ADP
easat-2513	235	42	audit	audit	NOUN
easat-2513	235	43	results	result	NOUN
easat-2513	235	44	.	.	PUNCT
easat-2513	236	1	starting	start	VERB
easat-2513	236	2	from	from	ADP
easat-2513	236	3	preparing	prepare	VERB
easat-2513	236	4	an	an	DET
easat-2513	236	5	action	action	NOUN
easat-2513	236	6	plan	plan	NOUN
easat-2513	236	7	,	,	PUNCT
easat-2513	236	8	following	follow	VERB
easat-2513	236	9	up	up	ADP
easat-2513	236	10	on	on	ADP
easat-2513	236	11	recommendations	recommendation	NOUN
easat-2513	236	12	issued	issue	VERB
easat-2513	236	13	by	by	ADP
easat-2513	236	14	bpk	bpk	PROPN
easat-2513	236	15	ri	ri	NOUN
easat-2513	236	16	,	,	PUNCT
easat-2513	236	17	monitoring	monitor	VERB
easat-2513	236	18	or	or	CCONJ
easat-2513	236	19	monitoring	monitor	VERB
easat-2513	236	20	the	the	DET
easat-2513	236	21	follow	follow	NOUN
easat-2513	236	22	-	-	PUNCT
easat-2513	236	23	up	up	NOUN
easat-2513	236	24	of	of	ADP
easat-2513	236	25	audit	audit	NOUN
easat-2513	236	26	results	result	NOUN
easat-2513	236	27	,	,	PUNCT
easat-2513	236	28	to	to	ADP
easat-2513	236	29	evaluating	evaluate	VERB
easat-2513	236	30	the	the	DET
easat-2513	236	31	implementation	implementation	NOUN
easat-2513	236	32	of	of	ADP
easat-2513	236	33	follow	follow	VERB
easat-2513	236	34	-	-	PUNCT
easat-2513	236	35	up	up	ADP
easat-2513	236	36	activities	activity	NOUN
easat-2513	236	37	on	on	ADP
easat-2513	236	38	bpk	bpk	NOUN
easat-2513	236	39	ri	ri	NOUN
easat-2513	236	40	audit	audit	NOUN
easat-2513	236	41	results	result	NOUN
easat-2513	236	42	according	accord	VERB
easat-2513	236	43	to	to	ADP
easat-2513	236	44	their	their	PRON
easat-2513	236	45	respective	respective	ADJ
easat-2513	236	46	authorities	authority	NOUN
easat-2513	236	47	.	.	PUNCT
easat-2513	237	1	role	role	NOUN
easat-2513	237	2	of	of	ADP
easat-2513	237	3	other	other	ADJ
easat-2513	237	4	stakeholders	stakeholder	NOUN
easat-2513	237	5	•	•	VERB
easat-2513	237	6	communities	community	NOUN
easat-2513	237	7	and	and	CCONJ
easat-2513	237	8	ngos	ngo	NOUN
easat-2513	237	9	,	,	PUNCT
easat-2513	237	10	act	act	VERB
easat-2513	237	11	as	as	ADP
easat-2513	237	12	stakeholders	stakeholder	NOUN
easat-2513	237	13	involved	involve	VERB
easat-2513	237	14	in	in	ADP
easat-2513	237	15	providing	provide	VERB
easat-2513	237	16	supervision	supervision	NOUN
easat-2513	237	17	and	and	CCONJ
easat-2513	237	18	monitoring	monitoring	NOUN
easat-2513	237	19	of	of	ADP
easat-2513	237	20	lhp	lhp	PROPN
easat-2513	237	21	bpk	bpk	PROPN
easat-2513	237	22	ri	ri	PROPN
easat-2513	237	23	findings	finding	NOUN
easat-2513	237	24	that	that	PRON
easat-2513	237	25	have	have	AUX
easat-2513	237	26	not	not	PART
easat-2513	237	27	been	be	AUX
easat-2513	237	28	followed	follow	VERB
easat-2513	237	29	up	up	ADP
easat-2513	237	30	by	by	ADP
easat-2513	237	31	regional	regional	ADJ
easat-2513	237	32	apparatus	apparatus	NOUN
easat-2513	237	33	.	.	PUNCT
easat-2513	238	1	•	•	NUM
easat-2513	238	2	mass	mass	NOUN
easat-2513	238	3	media	medium	NOUN
easat-2513	238	4	,	,	PUNCT
easat-2513	238	5	has	have	VERB
easat-2513	238	6	the	the	DET
easat-2513	238	7	role	role	NOUN
easat-2513	238	8	of	of	ADP
easat-2513	238	9	providing	provide	VERB
easat-2513	238	10	information	information	NOUN
easat-2513	238	11	to	to	ADP
easat-2513	238	12	the	the	DET
easat-2513	238	13	public	public	NOUN
easat-2513	238	14	on	on	ADP
easat-2513	238	15	the	the	DET
easat-2513	238	16	problems	problem	NOUN
easat-2513	238	17	of	of	ADP
easat-2513	238	18	inspection	inspection	NOUN
easat-2513	238	19	results	result	NOUN
easat-2513	238	20	that	that	PRON
easat-2513	238	21	have	have	AUX
easat-2513	238	22	not	not	PART
easat-2513	238	23	been	be	AUX
easat-2513	238	24	followed	follow	VERB
easat-2513	238	25	up	up	ADP
easat-2513	238	26	and	and	CCONJ
easat-2513	238	27	harm	harm	VERB
easat-2513	238	28	the	the	DET
easat-2513	238	29	state	state	NOUN
easat-2513	238	30	.	.	PUNCT
easat-2513	239	1	•	•	NUM
easat-2513	239	2	academics	academic	NOUN
easat-2513	239	3	/	/	SYM
easat-2513	239	4	universities	university	NOUN
easat-2513	239	5	,	,	PUNCT
easat-2513	239	6	have	have	VERB
easat-2513	239	7	a	a	DET
easat-2513	239	8	role	role	NOUN
easat-2513	239	9	as	as	ADP
easat-2513	239	10	technocrats	technocrat	NOUN
easat-2513	239	11	providing	provide	VERB
easat-2513	239	12	scientific	scientific	ADJ
easat-2513	239	13	thinking	thinking	NOUN
easat-2513	239	14	and	and	CCONJ
easat-2513	239	15	social	social	ADJ
easat-2513	239	16	control	control	NOUN
easat-2513	239	17	of	of	ADP
easat-2513	239	18	the	the	DET
easat-2513	239	19	government	government	NOUN
easat-2513	239	20	.	.	PUNCT
easat-2513	240	1	•	•	NUM
easat-2513	240	2	the	the	DET
easat-2513	240	3	private	private	ADJ
easat-2513	240	4	sector	sector	NOUN
easat-2513	240	5	plays	play	VERB
easat-2513	240	6	a	a	DET
easat-2513	240	7	role	role	NOUN
easat-2513	240	8	in	in	ADP
easat-2513	240	9	collaboration	collaboration	NOUN
easat-2513	240	10	with	with	ADP
easat-2513	240	11	regional	regional	ADJ
easat-2513	240	12	apparatus	apparatus	NOUN
easat-2513	240	13	to	to	PART
easat-2513	240	14	follow	follow	VERB
easat-2513	240	15	up	up	ADP
easat-2513	240	16	on	on	ADP
easat-2513	240	17	the	the	DET
easat-2513	240	18	resolution	resolution	NOUN
easat-2513	240	19	of	of	ADP
easat-2513	240	20	the	the	DET
easat-2513	240	21	findings	finding	NOUN
easat-2513	240	22	of	of	ADP
easat-2513	240	23	the	the	DET
easat-2513	240	24	examination	examination	NOUN
easat-2513	240	25	results	result	NOUN
easat-2513	240	26	whose	whose	DET
easat-2513	240	27	object	object	NOUN
easat-2513	240	28	of	of	ADP
easat-2513	240	29	the	the	DET
easat-2513	240	30	problem	problem	NOUN
easat-2513	240	31	is	be	AUX
easat-2513	240	32	in	in	ADP
easat-2513	240	33	the	the	DET
easat-2513	240	34	private	private	ADJ
easat-2513	240	35	sector	sector	NOUN
easat-2513	240	36	.	.	PUNCT
easat-2513	241	1	•	•	NUM
easat-2513	241	2	the	the	DET
easat-2513	241	3	regional	regional	ADJ
easat-2513	241	4	head	head	NOUN
easat-2513	241	5	has	have	VERB
easat-2513	241	6	a	a	DET
easat-2513	241	7	role	role	NOUN
easat-2513	241	8	in	in	ADP
easat-2513	241	9	preparing	prepare	VERB
easat-2513	241	10	and	and	CCONJ
easat-2513	241	11	issuing	issue	VERB
easat-2513	241	12	technical	technical	ADJ
easat-2513	241	13	policies	policy	NOUN
easat-2513	241	14	for	for	ADP
easat-2513	241	15	the	the	DET
easat-2513	241	16	completion	completion	NOUN
easat-2513	241	17	of	of	ADP
easat-2513	241	18	follow	follow	NOUN
easat-2513	241	19	-	-	PUNCT
easat-2513	241	20	up	up	NOUN
easat-2513	241	21	on	on	ADP
easat-2513	241	22	the	the	DET
easat-2513	241	23	results	result	NOUN
easat-2513	241	24	of	of	ADP
easat-2513	241	25	the	the	DET
easat-2513	241	26	bpk	bpk	PROPN
easat-2513	241	27	ri	ri	NOUN
easat-2513	241	28	examination	examination	NOUN
easat-2513	241	29	and	and	CCONJ
easat-2513	241	30	forming	form	VERB
easat-2513	241	31	a	a	DET
easat-2513	241	32	team	team	NOUN
easat-2513	241	33	/	/	SYM
easat-2513	241	34	task	task	NOUN
easat-2513	241	35	force	force	NOUN
easat-2513	241	36	to	to	PART
easat-2513	241	37	accelerate	accelerate	VERB
easat-2513	241	38	the	the	DET
easat-2513	241	39	completion	completion	NOUN
easat-2513	241	40	of	of	ADP
easat-2513	241	41	followup	followup	NOUN
easat-2513	241	42	on	on	ADP
easat-2513	241	43	the	the	DET
easat-2513	241	44	results	result	NOUN
easat-2513	241	45	of	of	ADP
easat-2513	241	46	the	the	DET
easat-2513	241	47	bpk	bpk	PROPN
easat-2513	241	48	ri	ri	NOUN
easat-2513	241	49	examination	examination	NOUN
easat-2513	241	50	.	.	PUNCT
easat-2513	242	1	•	•	NUM
easat-2513	242	2	dprd	dprd	NOUN
easat-2513	242	3	and	and	CCONJ
easat-2513	242	4	the	the	DET
easat-2513	242	5	prosecutor	prosecutor	NOUN
easat-2513	242	6	's	's	PART
easat-2513	242	7	office	office	NOUN
easat-2513	242	8	have	have	VERB
easat-2513	242	9	a	a	DET
easat-2513	242	10	strong	strong	ADJ
easat-2513	242	11	position	position	NOUN
easat-2513	242	12	to	to	PART
easat-2513	242	13	oversee	oversee	VERB
easat-2513	242	14	the	the	DET
easat-2513	242	15	cooperation	cooperation	NOUN
easat-2513	242	16	between	between	ADP
easat-2513	242	17	bpk	bpk	PROPN
easat-2513	242	18	,	,	PUNCT
easat-2513	242	19	inspectorate	inspectorate	NOUN
easat-2513	242	20	and	and	CCONJ
easat-2513	242	21	regional	regional	ADJ
easat-2513	242	22	apparatus	apparatus	NOUN
easat-2513	242	23	and	and	CCONJ
easat-2513	242	24	have	have	VERB
easat-2513	242	25	a	a	DET
easat-2513	242	26	role	role	NOUN
easat-2513	242	27	in	in	ADP
easat-2513	242	28	monitoring	monitor	VERB
easat-2513	242	29	the	the	DET
easat-2513	242	30	completion	completion	NOUN
easat-2513	242	31	of	of	ADP
easat-2513	242	32	the	the	DET
easat-2513	242	33	follow	follow	NOUN
easat-2513	242	34	-	-	PUNCT
easat-2513	242	35	up	up	NOUN
easat-2513	242	36	of	of	ADP
easat-2513	242	37	bpk	bpk	NOUN
easat-2513	242	38	ri	ri	NOUN
easat-2513	242	39	audit	audit	NOUN
easat-2513	242	40	results	result	NOUN
easat-2513	242	41	.	.	PUNCT
easat-2513	243	1	2614	2614	NUM
easat-2513	243	2	edelweiss	edelweiss	PROPN
easat-2513	243	3	applied	apply	VERB
easat-2513	243	4	science	science	NOUN
easat-2513	243	5	and	and	CCONJ
easat-2513	243	6	technology	technology	NOUN
easat-2513	243	7	issn	issn	PROPN
easat-2513	243	8	:	:	PUNCT
easat-2513	243	9	2576	2576	NUM
easat-2513	243	10	-	-	SYM
easat-2513	243	11	8484	8484	NUM
easat-2513	243	12	vol	vol	NOUN
easat-2513	243	13	.	.	PROPN
easat-2513	243	14	8	8	NUM
easat-2513	243	15	,	,	PUNCT
easat-2513	243	16	no	no	INTJ
easat-2513	243	17	.	.	NOUN
easat-2513	243	18	6	6	NUM
easat-2513	243	19	:	:	SYM
easat-2513	243	20	2600	2600	NUM
easat-2513	243	21	-	-	SYM
easat-2513	243	22	2618	2618	NUM
easat-2513	243	23	,	,	PUNCT
easat-2513	243	24	2024	2024	NUM
easat-2513	243	25	doi	doi	NOUN
easat-2513	243	26	:	:	PUNCT
easat-2513	243	27	10.55214/25768484.v8i6.2513	10.55214/25768484.v8i6.2513	PROPN
easat-2513	243	28	©	©	PROPN
easat-2513	243	29	2024	2024	NUM
easat-2513	243	30	by	by	ADP
easat-2513	243	31	the	the	DET
easat-2513	243	32	authors	author	NOUN
easat-2513	243	33	;	;	PUNCT
easat-2513	243	34	licensee	licensee	PROPN
easat-2513	243	35	learning	learning	NOUN
easat-2513	243	36	gate	gate	VERB
easat-2513	243	37	the	the	DET
easat-2513	243	38	role	role	NOUN
easat-2513	243	39	of	of	ADP
easat-2513	243	40	stakeholders	stakeholder	NOUN
easat-2513	243	41	has	have	VERB
easat-2513	243	42	an	an	DET
easat-2513	243	43	important	important	ADJ
easat-2513	243	44	position	position	NOUN
easat-2513	243	45	in	in	ADP
easat-2513	243	46	determining	determine	VERB
easat-2513	243	47	the	the	DET
easat-2513	243	48	success	success	NOUN
easat-2513	243	49	of	of	ADP
easat-2513	243	50	program	program	NOUN
easat-2513	243	51	objectives	objective	NOUN
easat-2513	243	52	and	and	CCONJ
easat-2513	243	53	sustainability	sustainability	NOUN
easat-2513	243	54	.	.	PUNCT
easat-2513	244	1	the	the	DET
easat-2513	244	2	involvement	involvement	NOUN
easat-2513	244	3	of	of	ADP
easat-2513	244	4	these	these	DET
easat-2513	244	5	stakeholders	stakeholder	NOUN
easat-2513	244	6	will	will	AUX
easat-2513	244	7	have	have	VERB
easat-2513	244	8	an	an	DET
easat-2513	244	9	impact	impact	NOUN
easat-2513	244	10	on	on	ADP
easat-2513	244	11	the	the	DET
easat-2513	244	12	sustainability	sustainability	NOUN
easat-2513	244	13	of	of	ADP
easat-2513	244	14	the	the	DET
easat-2513	244	15	program	program	NOUN
easat-2513	244	16	[	[	X
easat-2513	244	17	20	20	NUM
easat-2513	244	18	]	]	PUNCT
easat-2513	244	19	.	.	PUNCT
easat-2513	245	1	stakeholders	stakeholder	NOUN
easat-2513	245	2	who	who	PRON
easat-2513	245	3	are	be	AUX
easat-2513	245	4	involved	involve	VERB
easat-2513	245	5	will	will	AUX
easat-2513	245	6	also	also	ADV
easat-2513	245	7	feel	feel	VERB
easat-2513	245	8	the	the	DET
easat-2513	245	9	impact	impact	NOUN
easat-2513	245	10	and	and	CCONJ
easat-2513	245	11	benefits	benefit	NOUN
easat-2513	245	12	that	that	PRON
easat-2513	245	13	arise	arise	VERB
easat-2513	245	14	[	[	X
easat-2513	245	15	21	21	NUM
easat-2513	245	16	]	]	PUNCT
easat-2513	245	17	.	.	PUNCT
easat-2513	246	1	stakeholders	stakeholder	NOUN
easat-2513	246	2	are	be	AUX
easat-2513	246	3	defined	define	VERB
easat-2513	246	4	as	as	ADP
easat-2513	246	5	people	people	NOUN
easat-2513	246	6	with	with	ADP
easat-2513	246	7	an	an	DET
easat-2513	246	8	interest	interest	NOUN
easat-2513	246	9	or	or	CCONJ
easat-2513	246	10	concern	concern	NOUN
easat-2513	246	11	in	in	ADP
easat-2513	246	12	a	a	DET
easat-2513	246	13	problem	problem	NOUN
easat-2513	246	14	[	[	X
easat-2513	246	15	23	23	NUM
easat-2513	246	16	]	]	PUNCT
easat-2513	246	17	.	.	PUNCT
easat-2513	247	1	collaborative	collaborative	ADJ
easat-2513	247	2	governance	governance	NOUN
easat-2513	247	3	not	not	PART
easat-2513	247	4	only	only	ADV
easat-2513	247	5	brings	bring	VERB
easat-2513	247	6	together	together	ADV
easat-2513	247	7	relevant	relevant	ADJ
easat-2513	247	8	and	and	CCONJ
easat-2513	247	9	affected	affected	ADJ
easat-2513	247	10	public	public	ADJ
easat-2513	247	11	and	and	CCONJ
easat-2513	247	12	private	private	ADJ
easat-2513	247	13	stakeholders	stakeholder	NOUN
easat-2513	247	14	in	in	ADP
easat-2513	247	15	a	a	DET
easat-2513	247	16	shared	share	VERB
easat-2513	247	17	effort	effort	NOUN
easat-2513	247	18	to	to	PART
easat-2513	247	19	govern	govern	VERB
easat-2513	247	20	society	society	NOUN
easat-2513	247	21	effectively	effectively	ADV
easat-2513	247	22	,	,	PUNCT
easat-2513	247	23	democratically	democratically	ADV
easat-2513	247	24	and	and	CCONJ
easat-2513	247	25	innovatively	innovatively	ADV
easat-2513	247	26	.	.	PUNCT
easat-2513	248	1	it	it	PRON
easat-2513	248	2	also	also	ADV
easat-2513	248	3	constructs	construct	VERB
easat-2513	248	4	a	a	DET
easat-2513	248	5	site	site	NOUN
easat-2513	248	6	for	for	ADP
easat-2513	248	7	a	a	DET
easat-2513	248	8	well	well	ADV
easat-2513	248	9	-	-	PUNCT
easat-2513	248	10	informed	inform	VERB
easat-2513	248	11	,	,	PUNCT
easat-2513	248	12	critical	critical	ADJ
easat-2513	248	13	and	and	CCONJ
easat-2513	248	14	problem	problem	NOUN
easat-2513	248	15	-	-	PUNCT
easat-2513	248	16	focused	focus	VERB
easat-2513	248	17	scrutiny	scrutiny	NOUN
easat-2513	248	18	and	and	CCONJ
easat-2513	248	19	assessment	assessment	NOUN
easat-2513	248	20	of	of	ADP
easat-2513	248	21	public	public	ADJ
easat-2513	248	22	governance	governance	NOUN
easat-2513	248	23	based	base	VERB
easat-2513	248	24	on	on	ADP
easat-2513	248	25	continuous	continuous	ADJ
easat-2513	248	26	interaction	interaction	NOUN
easat-2513	248	27	and	and	CCONJ
easat-2513	248	28	deliberation	deliberation	NOUN
easat-2513	248	29	involving	involve	VERB
easat-2513	248	30	relevant	relevant	ADJ
easat-2513	248	31	and	and	CCONJ
easat-2513	248	32	affected	affected	ADJ
easat-2513	248	33	actors	actor	NOUN
easat-2513	248	34	with	with	ADP
easat-2513	248	35	both	both	CCONJ
easat-2513	248	36	an	an	DET
easat-2513	248	37	interest	interest	NOUN
easat-2513	248	38	in	in	ADP
easat-2513	248	39	holding	hold	VERB
easat-2513	248	40	public	public	ADJ
easat-2513	248	41	authorities	authority	NOUN
easat-2513	248	42	to	to	PART
easat-2513	248	43	account	account	VERB
easat-2513	248	44	and	and	CCONJ
easat-2513	248	45	who	who	PRON
easat-2513	248	46	have	have	VERB
easat-2513	248	47	sufficient	sufficient	ADJ
easat-2513	248	48	resources	resource	NOUN
easat-2513	248	49	and	and	CCONJ
easat-2513	248	50	media	medium	NOUN
easat-2513	248	51	access	access	NOUN
easat-2513	248	52	to	to	PART
easat-2513	248	53	add	add	VERB
easat-2513	248	54	teeth	tooth	NOUN
easat-2513	248	55	to	to	ADP
easat-2513	248	56	their	their	PRON
easat-2513	248	57	critical	critical	ADJ
easat-2513	248	58	voices	voice	NOUN
easat-2513	248	59	[	[	X
easat-2513	248	60	24	24	NUM
easat-2513	248	61	]	]	PUNCT
easat-2513	248	62	.	.	PUNCT
easat-2513	249	1	collaborative	collaborative	ADJ
easat-2513	249	2	governance	governance	NOUN
easat-2513	249	3	requires	require	VERB
easat-2513	249	4	the	the	DET
easat-2513	249	5	importance	importance	NOUN
easat-2513	249	6	of	of	ADP
easat-2513	249	7	the	the	DET
easat-2513	249	8	role	role	NOUN
easat-2513	249	9	of	of	ADP
easat-2513	249	10	each	each	DET
easat-2513	249	11	stakeholder	stakeholder	NOUN
easat-2513	249	12	to	to	PART
easat-2513	249	13	initiate	initiate	VERB
easat-2513	249	14	cooperation	cooperation	NOUN
easat-2513	249	15	and	and	CCONJ
easat-2513	249	16	carry	carry	VERB
easat-2513	249	17	out	out	ADP
easat-2513	249	18	initiatives	initiative	NOUN
easat-2513	249	19	from	from	ADP
easat-2513	249	20	stakeholders	stakeholder	NOUN
easat-2513	249	21	in	in	ADP
easat-2513	249	22	the	the	DET
easat-2513	249	23	goal	goal	NOUN
easat-2513	249	24	of	of	ADP
easat-2513	249	25	collaboration	collaboration	NOUN
easat-2513	249	26	.	.	PUNCT
easat-2513	250	1	sudarmo	sudarmo	NOUN
easat-2513	250	2	explains	explain	VERB
easat-2513	250	3	there	there	PRON
easat-2513	250	4	are	be	VERB
easat-2513	250	5	three	three	NUM
easat-2513	250	6	aspects	aspect	NOUN
easat-2513	250	7	of	of	ADP
easat-2513	250	8	stakeholder	stakeholder	NOUN
easat-2513	250	9	involvement	involvement	NOUN
easat-2513	250	10	in	in	ADP
easat-2513	250	11	collaboration	collaboration	NOUN
easat-2513	250	12	.	.	PUNCT
easat-2513	251	1	first	first	ADV
easat-2513	251	2	,	,	PUNCT
easat-2513	251	3	the	the	DET
easat-2513	251	4	initiative	initiative	NOUN
easat-2513	251	5	must	must	AUX
easat-2513	251	6	start	start	VERB
easat-2513	251	7	from	from	ADP
easat-2513	251	8	a	a	DET
easat-2513	251	9	party	party	NOUN
easat-2513	251	10	that	that	PRON
easat-2513	251	11	has	have	VERB
easat-2513	251	12	a	a	DET
easat-2513	251	13	clear	clear	ADJ
easat-2513	251	14	demand	demand	NOUN
easat-2513	251	15	to	to	PART
easat-2513	251	16	reflect	reflect	VERB
easat-2513	251	17	the	the	DET
easat-2513	251	18	greater	great	ADJ
easat-2513	251	19	public	public	ADJ
easat-2513	251	20	interest	interest	NOUN
easat-2513	251	21	.	.	PUNCT
easat-2513	252	1	second	second	ADV
easat-2513	252	2	,	,	PUNCT
easat-2513	252	3	each	each	DET
easat-2513	252	4	stakeholder	stakeholder	NOUN
easat-2513	252	5	must	must	AUX
easat-2513	252	6	have	have	VERB
easat-2513	252	7	a	a	DET
easat-2513	252	8	role	role	NOUN
easat-2513	252	9	in	in	ADP
easat-2513	252	10	determining	determine	VERB
easat-2513	252	11	the	the	DET
easat-2513	252	12	goals	goal	NOUN
easat-2513	252	13	of	of	ADP
easat-2513	252	14	the	the	DET
easat-2513	252	15	collaboration	collaboration	NOUN
easat-2513	252	16	.	.	PUNCT
easat-2513	253	1	third	third	ADJ
easat-2513	253	2	,	,	PUNCT
easat-2513	253	3	the	the	DET
easat-2513	253	4	relationship	relationship	NOUN
easat-2513	253	5	between	between	ADP
easat-2513	253	6	government	government	NOUN
easat-2513	253	7	agencies	agency	NOUN
easat-2513	253	8	in	in	ADP
easat-2513	253	9	collaboration	collaboration	NOUN
easat-2513	253	10	must	must	AUX
easat-2513	253	11	be	be	AUX
easat-2513	253	12	strategic	strategic	ADJ
easat-2513	253	13	,	,	PUNCT
easat-2513	253	14	meaning	mean	VERB
easat-2513	253	15	that	that	SCONJ
easat-2513	253	16	each	each	DET
easat-2513	253	17	agency	agency	NOUN
easat-2513	253	18	's	's	PART
easat-2513	253	19	actions	action	NOUN
easat-2513	253	20	can	can	AUX
easat-2513	253	21	always	always	ADV
easat-2513	253	22	be	be	AUX
easat-2513	253	23	seen	see	VERB
easat-2513	253	24	by	by	ADP
easat-2513	253	25	other	other	ADJ
easat-2513	253	26	agencies	agency	NOUN
easat-2513	253	27	in	in	ADP
easat-2513	253	28	a	a	DET
easat-2513	253	29	transparent	transparent	ADJ
easat-2513	253	30	manner	manner	NOUN
easat-2513	253	31	and	and	CCONJ
easat-2513	253	32	other	other	ADJ
easat-2513	253	33	agencies	agency	NOUN
easat-2513	253	34	will	will	AUX
easat-2513	253	35	respond	respond	VERB
easat-2513	253	36	to	to	ADP
easat-2513	253	37	these	these	DET
easat-2513	253	38	actions	action	NOUN
easat-2513	253	39	[	[	X
easat-2513	253	40	25	25	NUM
easat-2513	253	41	]	]	PUNCT
easat-2513	253	42	.	.	PUNCT
easat-2513	254	1	after	after	ADP
easat-2513	254	2	identification	identification	NOUN
easat-2513	254	3	and	and	CCONJ
easat-2513	254	4	based	base	VERB
easat-2513	254	5	on	on	ADP
easat-2513	254	6	the	the	DET
easat-2513	254	7	results	result	NOUN
easat-2513	254	8	of	of	ADP
easat-2513	254	9	the	the	DET
easat-2513	254	10	research	research	NOUN
easat-2513	254	11	,	,	PUNCT
easat-2513	254	12	the	the	DET
easat-2513	254	13	stakeholders	stakeholder	NOUN
easat-2513	254	14	of	of	ADP
easat-2513	254	15	the	the	DET
easat-2513	254	16	collaboration	collaboration	NOUN
easat-2513	254	17	to	to	PART
easat-2513	254	18	resolve	resolve	VERB
easat-2513	254	19	the	the	DET
easat-2513	254	20	follow	follow	NOUN
easat-2513	254	21	-	-	PUNCT
easat-2513	254	22	up	up	NOUN
easat-2513	254	23	of	of	ADP
easat-2513	254	24	bpk	bpk	NOUN
easat-2513	254	25	ri	ri	NOUN
easat-2513	254	26	audit	audit	NOUN
easat-2513	254	27	results	result	NOUN
easat-2513	254	28	in	in	ADP
easat-2513	254	29	the	the	DET
easat-2513	254	30	regional	regional	ADJ
easat-2513	254	31	government	government	NOUN
easat-2513	254	32	are	be	AUX
easat-2513	254	33	government	government	NOUN
easat-2513	254	34	agency	agency	NOUN
easat-2513	254	35	actors	actor	NOUN
easat-2513	254	36	who	who	PRON
easat-2513	254	37	are	be	AUX
easat-2513	254	38	key	key	ADJ
easat-2513	254	39	actors	actor	NOUN
easat-2513	254	40	.	.	PUNCT
easat-2513	255	1	as	as	SCONJ
easat-2513	255	2	the	the	DET
easat-2513	255	3	existing	exist	VERB
easat-2513	255	4	conditions	condition	NOUN
easat-2513	255	5	of	of	ADP
easat-2513	255	6	key	key	ADJ
easat-2513	255	7	stakeholder	stakeholder	NOUN
easat-2513	255	8	actors	actor	NOUN
easat-2513	255	9	are	be	AUX
easat-2513	255	10	as	as	SCONJ
easat-2513	255	11	follows	follow	VERB
easat-2513	255	12	:	:	PUNCT
easat-2513	255	13	a.	a.	NOUN
easat-2513	255	14	the	the	DET
easat-2513	255	15	supreme	supreme	PROPN
easat-2513	255	16	audit	audit	PROPN
easat-2513	255	17	agency	agency	NOUN
easat-2513	255	18	of	of	ADP
easat-2513	255	19	the	the	DET
easat-2513	255	20	republic	republic	NOUN
easat-2513	255	21	of	of	ADP
easat-2513	255	22	indonesia	indonesia	PROPN
easat-2513	255	23	(	(	PUNCT
easat-2513	255	24	bpk	bpk	PROPN
easat-2513	255	25	-	-	PUNCT
easat-2513	255	26	ri	ri	NOUN
easat-2513	255	27	)	)	PUNCT
easat-2513	255	28	.	.	PUNCT
easat-2513	256	1	b.	b.	PROPN
easat-2513	256	2	regional	regional	PROPN
easat-2513	256	3	inspectorate	inspectorate	PROPN
easat-2513	256	4	.	.	PUNCT
easat-2513	257	1	c.	c.	PROPN
easat-2513	257	2	regional	regional	PROPN
easat-2513	257	3	apparatus	apparatus	PROPN
easat-2513	257	4	organization	organization	NOUN
easat-2513	257	5	(	(	PUNCT
easat-2513	257	6	opd	opd	PROPN
easat-2513	257	7	)	)	PUNCT
easat-2513	257	8	.	.	PUNCT
easat-2513	258	1	furthermore	furthermore	ADV
easat-2513	258	2	,	,	PUNCT
easat-2513	258	3	based	base	VERB
easat-2513	258	4	on	on	ADP
easat-2513	258	5	stakeholder	stakeholder	NOUN
easat-2513	258	6	identification	identification	NOUN
easat-2513	258	7	,	,	PUNCT
easat-2513	258	8	the	the	DET
easat-2513	258	9	results	result	NOUN
easat-2513	258	10	show	show	VERB
easat-2513	258	11	the	the	DET
easat-2513	258	12	need	need	NOUN
easat-2513	258	13	to	to	PART
easat-2513	258	14	involve	involve	VERB
easat-2513	258	15	other	other	ADJ
easat-2513	258	16	stakeholders	stakeholder	NOUN
easat-2513	258	17	,	,	PUNCT
easat-2513	258	18	namely	namely	ADV
easat-2513	258	19	:	:	PUNCT
easat-2513	258	20	a.	a.	NOUN
easat-2513	258	21	dprd	dprd	NOUN
easat-2513	258	22	and	and	CCONJ
easat-2513	258	23	the	the	DET
easat-2513	258	24	attorney	attorney	NOUN
easat-2513	258	25	,	,	PUNCT
easat-2513	258	26	have	have	VERB
easat-2513	258	27	a	a	DET
easat-2513	258	28	strong	strong	ADJ
easat-2513	258	29	position	position	NOUN
easat-2513	258	30	to	to	PART
easat-2513	258	31	oversee	oversee	VERB
easat-2513	258	32	the	the	DET
easat-2513	258	33	cooperation	cooperation	NOUN
easat-2513	258	34	between	between	ADP
easat-2513	258	35	bpk	bpk	PROPN
easat-2513	258	36	,	,	PUNCT
easat-2513	258	37	inspectorate	inspectorate	NOUN
easat-2513	258	38	and	and	CCONJ
easat-2513	258	39	regional	regional	ADJ
easat-2513	258	40	apparatus	apparatus	NOUN
easat-2513	258	41	and	and	CCONJ
easat-2513	258	42	have	have	VERB
easat-2513	258	43	a	a	DET
easat-2513	258	44	role	role	NOUN
easat-2513	258	45	in	in	ADP
easat-2513	258	46	monitoring	monitor	VERB
easat-2513	258	47	the	the	DET
easat-2513	258	48	completion	completion	NOUN
easat-2513	258	49	of	of	ADP
easat-2513	258	50	the	the	DET
easat-2513	258	51	follow	follow	NOUN
easat-2513	258	52	-	-	PUNCT
easat-2513	258	53	up	up	NOUN
easat-2513	258	54	of	of	ADP
easat-2513	258	55	bpk	bpk	NOUN
easat-2513	258	56	ri	ri	NOUN
easat-2513	258	57	audit	audit	NOUN
easat-2513	258	58	results	result	NOUN
easat-2513	258	59	.	.	PUNCT
easat-2513	259	1	b.	b.	PROPN
easat-2513	259	2	regional	regional	PROPN
easat-2513	259	3	head	head	PROPN
easat-2513	259	4	,	,	PUNCT
easat-2513	259	5	has	have	VERB
easat-2513	259	6	a	a	DET
easat-2513	259	7	role	role	NOUN
easat-2513	259	8	in	in	ADP
easat-2513	259	9	preparing	prepare	VERB
easat-2513	259	10	and	and	CCONJ
easat-2513	259	11	issuing	issue	VERB
easat-2513	259	12	technical	technical	ADJ
easat-2513	259	13	policies	policy	NOUN
easat-2513	259	14	for	for	ADP
easat-2513	259	15	the	the	DET
easat-2513	259	16	completion	completion	NOUN
easat-2513	259	17	of	of	ADP
easat-2513	259	18	the	the	DET
easat-2513	259	19	follow	follow	NOUN
easat-2513	259	20	-	-	PUNCT
easat-2513	259	21	up	up	NOUN
easat-2513	259	22	of	of	ADP
easat-2513	259	23	bpk	bpk	NOUN
easat-2513	259	24	ri	ri	NOUN
easat-2513	259	25	audit	audit	NOUN
easat-2513	259	26	results	result	NOUN
easat-2513	259	27	and	and	CCONJ
easat-2513	259	28	forming	form	VERB
easat-2513	259	29	a	a	DET
easat-2513	259	30	team	team	NOUN
easat-2513	259	31	/	/	SYM
easat-2513	259	32	task	task	NOUN
easat-2513	259	33	force	force	NOUN
easat-2513	259	34	to	to	PART
easat-2513	259	35	accelerate	accelerate	VERB
easat-2513	259	36	the	the	DET
easat-2513	259	37	completion	completion	NOUN
easat-2513	259	38	of	of	ADP
easat-2513	259	39	the	the	DET
easat-2513	259	40	follow	follow	NOUN
easat-2513	259	41	-	-	PUNCT
easat-2513	259	42	up	up	NOUN
easat-2513	259	43	of	of	ADP
easat-2513	259	44	bpk	bpk	NOUN
easat-2513	259	45	ri	ri	NOUN
easat-2513	259	46	audit	audit	NOUN
easat-2513	259	47	results	result	NOUN
easat-2513	259	48	.	.	PUNCT
easat-2513	260	1	c.	c.	NOUN
easat-2513	260	2	the	the	DET
easat-2513	260	3	private	private	ADJ
easat-2513	260	4	sector	sector	NOUN
easat-2513	260	5	,	,	PUNCT
easat-2513	260	6	plays	play	VERB
easat-2513	260	7	a	a	DET
easat-2513	260	8	role	role	NOUN
easat-2513	260	9	in	in	ADP
easat-2513	260	10	collaboration	collaboration	NOUN
easat-2513	260	11	with	with	ADP
easat-2513	260	12	regional	regional	ADJ
easat-2513	260	13	apparatus	apparatus	NOUN
easat-2513	260	14	to	to	PART
easat-2513	260	15	be	be	AUX
easat-2513	260	16	able	able	ADJ
easat-2513	260	17	to	to	PART
easat-2513	260	18	accelerate	accelerate	VERB
easat-2513	260	19	the	the	DET
easat-2513	260	20	follow	follow	NOUN
easat-2513	260	21	-	-	PUNCT
easat-2513	260	22	up	up	NOUN
easat-2513	260	23	of	of	ADP
easat-2513	260	24	the	the	DET
easat-2513	260	25	completion	completion	NOUN
easat-2513	260	26	of	of	ADP
easat-2513	260	27	the	the	DET
easat-2513	260	28	findings	finding	NOUN
easat-2513	260	29	of	of	ADP
easat-2513	260	30	the	the	DET
easat-2513	260	31	examination	examination	NOUN
easat-2513	260	32	results	result	NOUN
easat-2513	260	33	whose	whose	DET
easat-2513	260	34	object	object	NOUN
easat-2513	260	35	of	of	ADP
easat-2513	260	36	the	the	DET
easat-2513	260	37	problem	problem	NOUN
easat-2513	260	38	is	be	AUX
easat-2513	260	39	contained	contain	VERB
easat-2513	260	40	in	in	ADP
easat-2513	260	41	third	third	ADJ
easat-2513	260	42	parties	party	NOUN
easat-2513	260	43	for	for	ADP
easat-2513	260	44	the	the	DET
easat-2513	260	45	implementation	implementation	NOUN
easat-2513	260	46	of	of	ADP
easat-2513	260	47	work	work	NOUN
easat-2513	260	48	provided	provide	VERB
easat-2513	260	49	by	by	ADP
easat-2513	260	50	regional	regional	ADJ
easat-2513	260	51	apparatus	apparatus	NOUN
easat-2513	260	52	.	.	PUNCT
easat-2513	261	1	d.	d.	PROPN
easat-2513	261	2	academics	academics	PROPN
easat-2513	261	3	/	/	SYM
easat-2513	261	4	universities	university	NOUN
easat-2513	261	5	,	,	PUNCT
easat-2513	261	6	have	have	VERB
easat-2513	261	7	a	a	DET
easat-2513	261	8	role	role	NOUN
easat-2513	261	9	in	in	ADP
easat-2513	261	10	providing	provide	VERB
easat-2513	261	11	academic	academic	ADJ
easat-2513	261	12	input	input	NOUN
easat-2513	261	13	to	to	ADP
easat-2513	261	14	the	the	DET
easat-2513	261	15	government	government	NOUN
easat-2513	261	16	in	in	ADP
easat-2513	261	17	the	the	DET
easat-2513	261	18	formulation	formulation	NOUN
easat-2513	261	19	of	of	ADP
easat-2513	261	20	policy	policy	NOUN
easat-2513	261	21	making	making	NOUN
easat-2513	261	22	related	relate	VERB
easat-2513	261	23	to	to	ADP
easat-2513	261	24	financial	financial	ADJ
easat-2513	261	25	supervision	supervision	NOUN
easat-2513	261	26	governance	governance	NOUN
easat-2513	261	27	and	and	CCONJ
easat-2513	261	28	as	as	ADP
easat-2513	261	29	a	a	DET
easat-2513	261	30	social	social	ADJ
easat-2513	261	31	control	control	NOUN
easat-2513	261	32	in	in	ADP
easat-2513	261	33	providing	provide	VERB
easat-2513	261	34	learning	learning	NOUN
easat-2513	261	35	and	and	CCONJ
easat-2513	261	36	understanding	understanding	NOUN
easat-2513	261	37	to	to	ADP
easat-2513	261	38	the	the	DET
easat-2513	261	39	public	public	NOUN
easat-2513	261	40	,	,	PUNCT
easat-2513	261	41	especially	especially	ADV
easat-2513	261	42	students	student	NOUN
easat-2513	261	43	to	to	PART
easat-2513	261	44	understand	understand	VERB
easat-2513	261	45	good	good	ADJ
easat-2513	261	46	financial	financial	ADJ
easat-2513	261	47	governance	governance	NOUN
easat-2513	261	48	.	.	PUNCT
easat-2513	262	1	e.	e.	PROPN
easat-2513	262	2	ngos	ngos	PROPN
easat-2513	262	3	and	and	CCONJ
easat-2513	262	4	the	the	DET
easat-2513	262	5	community	community	NOUN
easat-2513	262	6	,	,	PUNCT
easat-2513	262	7	act	act	VERB
easat-2513	262	8	as	as	ADP
easat-2513	262	9	stakeholders	stakeholder	NOUN
easat-2513	262	10	involved	involve	VERB
easat-2513	262	11	in	in	ADP
easat-2513	262	12	providing	provide	VERB
easat-2513	262	13	supervision	supervision	NOUN
easat-2513	262	14	and	and	CCONJ
easat-2513	262	15	monitoring	monitoring	NOUN
easat-2513	262	16	of	of	ADP
easat-2513	262	17	the	the	DET
easat-2513	262	18	findings	finding	NOUN
easat-2513	262	19	of	of	ADP
easat-2513	262	20	the	the	DET
easat-2513	262	21	bpk	bpk	PROPN
easat-2513	262	22	ri	ri	PROPN
easat-2513	262	23	lhp	lhp	NOUN
easat-2513	262	24	that	that	PRON
easat-2513	262	25	have	have	AUX
easat-2513	262	26	not	not	PART
easat-2513	262	27	been	be	AUX
easat-2513	262	28	followed	follow	VERB
easat-2513	262	29	up	up	ADP
easat-2513	262	30	by	by	ADP
easat-2513	262	31	regional	regional	ADJ
easat-2513	262	32	apparatus	apparatus	NOUN
easat-2513	262	33	as	as	ADP
easat-2513	262	34	reporters	reporter	NOUN
easat-2513	262	35	to	to	ADP
easat-2513	262	36	the	the	DET
easat-2513	262	37	bpk	bpk	PROPN
easat-2513	262	38	ri	ri	NOUN
easat-2513	262	39	representative	representative	NOUN
easat-2513	262	40	of	of	ADP
easat-2513	262	41	banten	banten	PROPN
easat-2513	262	42	province	province	NOUN
easat-2513	262	43	.	.	PUNCT
easat-2513	263	1	f.	f.	PROPN
easat-2513	263	2	mass	mass	PROPN
easat-2513	263	3	media	medium	NOUN
easat-2513	263	4	,	,	PUNCT
easat-2513	263	5	has	have	VERB
easat-2513	263	6	the	the	DET
easat-2513	263	7	role	role	NOUN
easat-2513	263	8	of	of	ADP
easat-2513	263	9	providing	provide	VERB
easat-2513	263	10	information	information	NOUN
easat-2513	263	11	to	to	ADP
easat-2513	263	12	the	the	DET
easat-2513	263	13	public	public	NOUN
easat-2513	263	14	on	on	ADP
easat-2513	263	15	the	the	DET
easat-2513	263	16	issue	issue	NOUN
easat-2513	263	17	of	of	ADP
easat-2513	263	18	examination	examination	NOUN
easat-2513	263	19	results	result	NOUN
easat-2513	263	20	that	that	PRON
easat-2513	263	21	have	have	AUX
easat-2513	263	22	not	not	PART
easat-2513	263	23	been	be	AUX
easat-2513	263	24	followed	follow	VERB
easat-2513	263	25	up	up	ADP
easat-2513	263	26	and	and	CCONJ
easat-2513	263	27	are	be	AUX
easat-2513	263	28	detrimental	detrimental	ADJ
easat-2513	263	29	to	to	ADP
easat-2513	263	30	the	the	DET
easat-2513	263	31	state	state	NOUN
easat-2513	263	32	.	.	PUNCT
easat-2513	264	1	in	in	ADP
easat-2513	264	2	accordance	accordance	NOUN
easat-2513	264	3	with	with	ADP
easat-2513	264	4	the	the	DET
easat-2513	264	5	indicators	indicator	NOUN
easat-2513	264	6	of	of	ADP
easat-2513	264	7	the	the	DET
easat-2513	264	8	role	role	NOUN
easat-2513	264	9	of	of	ADP
easat-2513	264	10	stakeholders	stakeholder	NOUN
easat-2513	264	11	from	from	ADP
easat-2513	264	12	garaway	garaway	PROPN
easat-2513	264	13	and	and	CCONJ
easat-2513	264	14	arthur	arthur	NOUN
easat-2513	264	15	[	[	X
easat-2513	264	16	22	22	NUM
easat-2513	264	17	]	]	PUNCT
easat-2513	264	18	,	,	PUNCT
easat-2513	264	19	namely	namely	ADV
easat-2513	264	20	in	in	ADP
easat-2513	264	21	the	the	DET
easat-2513	264	22	preparation	preparation	NOUN
easat-2513	264	23	stage	stage	NOUN
easat-2513	264	24	,	,	PUNCT
easat-2513	264	25	implementation	implementation	NOUN
easat-2513	264	26	stage	stage	NOUN
easat-2513	264	27	,	,	PUNCT
easat-2513	264	28	and	and	CCONJ
easat-2513	264	29	evaluation	evaluation	NOUN
easat-2513	264	30	stage	stage	NOUN
easat-2513	264	31	,	,	PUNCT
easat-2513	264	32	the	the	DET
easat-2513	264	33	implementation	implementation	NOUN
easat-2513	264	34	of	of	ADP
easat-2513	264	35	bpk	bpk	PROPN
easat-2513	264	36	ri	ri	NOUN
easat-2513	264	37	's	's	PART
easat-2513	264	38	collaboration	collaboration	NOUN
easat-2513	264	39	with	with	ADP
easat-2513	264	40	the	the	DET
easat-2513	264	41	regional	regional	ADJ
easat-2513	264	42	government	government	NOUN
easat-2513	264	43	has	have	AUX
easat-2513	264	44	regulated	regulate	VERB
easat-2513	264	45	the	the	DET
easat-2513	264	46	work	work	NOUN
easat-2513	264	47	mechanism	mechanism	NOUN
easat-2513	264	48	in	in	ADP
easat-2513	264	49	the	the	DET
easat-2513	264	50	sop	sop	NOUN
easat-2513	264	51	from	from	ADP
easat-2513	264	52	preparation	preparation	NOUN
easat-2513	264	53	to	to	ADP
easat-2513	264	54	evaluation	evaluation	NOUN
easat-2513	264	55	as	as	SCONJ
easat-2513	264	56	follows	follow	VERB
easat-2513	264	57	:	:	PUNCT
easat-2513	264	58	a.	a.	NOUN
easat-2513	264	59	in	in	ADP
easat-2513	264	60	the	the	DET
easat-2513	264	61	preparation	preparation	NOUN
easat-2513	264	62	stage	stage	NOUN
easat-2513	264	63	,	,	PUNCT
easat-2513	264	64	the	the	DET
easat-2513	264	65	role	role	NOUN
easat-2513	264	66	of	of	ADP
easat-2513	264	67	key	key	ADJ
easat-2513	264	68	stakeholders	stakeholder	NOUN
easat-2513	264	69	in	in	ADP
easat-2513	264	70	the	the	DET
easat-2513	264	71	planning	planning	NOUN
easat-2513	264	72	stage	stage	NOUN
easat-2513	264	73	is	be	AUX
easat-2513	264	74	that	that	SCONJ
easat-2513	264	75	bpk	bpk	PROPN
easat-2513	264	76	ri	ri	PROPN
easat-2513	264	77	conveys	convey	VERB
easat-2513	264	78	the	the	DET
easat-2513	264	79	draft	draft	NOUN
easat-2513	264	80	audit	audit	NOUN
easat-2513	264	81	results	result	NOUN
easat-2513	264	82	to	to	ADP
easat-2513	264	83	the	the	DET
easat-2513	264	84	regional	regional	ADJ
easat-2513	264	85	apparatus	apparatus	NOUN
easat-2513	264	86	on	on	ADP
easat-2513	264	87	the	the	DET
easat-2513	264	88	audit	audit	NOUN
easat-2513	264	89	results	result	NOUN
easat-2513	264	90	that	that	PRON
easat-2513	264	91	have	have	AUX
easat-2513	264	92	been	be	AUX
easat-2513	264	93	carried	carry	VERB
easat-2513	264	94	out	out	ADP
easat-2513	264	95	by	by	ADP
easat-2513	264	96	bpk	bpk	NOUN
easat-2513	264	97	through	through	ADP
easat-2513	264	98	the	the	DET
easat-2513	264	99	regional	regional	ADJ
easat-2513	264	100	inspectorate	inspectorate	NOUN
easat-2513	264	101	to	to	PART
easat-2513	264	102	be	be	AUX
easat-2513	264	103	responded	respond	VERB
easat-2513	264	104	to	to	ADP
easat-2513	264	105	by	by	ADP
easat-2513	264	106	the	the	DET
easat-2513	264	107	regional	regional	ADJ
easat-2513	264	108	apparatus	apparatus	NOUN
easat-2513	264	109	.	.	PUNCT
easat-2513	265	1	the	the	DET
easat-2513	265	2	concept	concept	NOUN
easat-2513	265	3	of	of	ADP
easat-2513	265	4	2615	2615	NUM
easat-2513	265	5	edelweiss	edelweiss	PROPN
easat-2513	265	6	applied	apply	VERB
easat-2513	265	7	science	science	NOUN
easat-2513	265	8	and	and	CCONJ
easat-2513	265	9	technology	technology	NOUN
easat-2513	265	10	issn	issn	PROPN
easat-2513	265	11	:	:	PUNCT
easat-2513	265	12	2576	2576	NUM
easat-2513	265	13	-	-	SYM
easat-2513	265	14	8484	8484	NUM
easat-2513	265	15	vol	vol	NOUN
easat-2513	265	16	.	.	PROPN
easat-2513	265	17	8	8	NUM
easat-2513	265	18	,	,	PUNCT
easat-2513	265	19	no	no	INTJ
easat-2513	265	20	.	.	NOUN
easat-2513	266	1	6	6	NUM
easat-2513	266	2	:	:	SYM
easat-2513	266	3	2600	2600	NUM
easat-2513	266	4	-	-	SYM
easat-2513	266	5	2618	2618	NUM
easat-2513	266	6	,	,	PUNCT
easat-2513	266	7	2024	2024	NUM
easat-2513	266	8	doi	doi	NOUN
easat-2513	266	9	:	:	PUNCT
easat-2513	266	10	10.55214/25768484.v8i6.2513	10.55214/25768484.v8i6.2513	PROPN
easat-2513	266	11	©	©	PROPN
easat-2513	266	12	2024	2024	NUM
easat-2513	266	13	by	by	ADP
easat-2513	266	14	the	the	DET
easat-2513	266	15	authors	author	NOUN
easat-2513	266	16	;	;	PUNCT
easat-2513	266	17	licensee	licensee	PROPN
easat-2513	266	18	learning	learning	NOUN
easat-2513	266	19	gate	gate	VERB
easat-2513	266	20	the	the	DET
easat-2513	266	21	examination	examination	NOUN
easat-2513	266	22	results	result	NOUN
easat-2513	266	23	contains	contain	VERB
easat-2513	266	24	a	a	DET
easat-2513	266	25	draft	draft	NOUN
easat-2513	266	26	of	of	ADP
easat-2513	266	27	the	the	DET
easat-2513	266	28	bpk	bpk	NOUN
easat-2513	266	29	auditor	auditor	NOUN
easat-2513	266	30	's	's	PART
easat-2513	266	31	findings	finding	NOUN
easat-2513	266	32	to	to	PART
easat-2513	266	33	be	be	AUX
easat-2513	266	34	responded	respond	VERB
easat-2513	266	35	to	to	ADP
easat-2513	266	36	whether	whether	SCONJ
easat-2513	266	37	the	the	DET
easat-2513	266	38	entity	entity	NOUN
easat-2513	266	39	objects	object	VERB
easat-2513	266	40	to	to	ADP
easat-2513	266	41	the	the	DET
easat-2513	266	42	results	result	NOUN
easat-2513	266	43	of	of	ADP
easat-2513	266	44	the	the	DET
easat-2513	266	45	examination	examination	NOUN
easat-2513	266	46	conducted	conduct	VERB
easat-2513	266	47	by	by	ADP
easat-2513	266	48	bpk	bpk	PROPN
easat-2513	266	49	.	.	PUNCT
easat-2513	267	1	still	still	ADV
easat-2513	267	2	in	in	ADP
easat-2513	267	3	the	the	DET
easat-2513	267	4	planning	planning	NOUN
easat-2513	267	5	stage	stage	NOUN
easat-2513	267	6	,	,	PUNCT
easat-2513	267	7	after	after	SCONJ
easat-2513	267	8	bpk	bpk	NOUN
easat-2513	267	9	issues	issue	VERB
easat-2513	267	10	the	the	DET
easat-2513	267	11	lhp	lhp	NOUN
easat-2513	267	12	,	,	PUNCT
easat-2513	267	13	the	the	DET
easat-2513	267	14	three	three	NUM
easat-2513	267	15	key	key	ADJ
easat-2513	267	16	stakeholder	stakeholder	NOUN
easat-2513	267	17	actors	actor	NOUN
easat-2513	267	18	develop	develop	VERB
easat-2513	267	19	an	an	DET
easat-2513	267	20	action	action	NOUN
easat-2513	267	21	plan	plan	NOUN
easat-2513	267	22	that	that	PRON
easat-2513	267	23	will	will	AUX
easat-2513	267	24	be	be	AUX
easat-2513	267	25	followed	follow	VERB
easat-2513	267	26	up	up	ADP
easat-2513	267	27	by	by	ADP
easat-2513	267	28	regional	regional	ADJ
easat-2513	267	29	apparatus	apparatus	NOUN
easat-2513	267	30	.	.	PUNCT
easat-2513	268	1	b.	b.	PROPN
easat-2513	268	2	implementation	implementation	NOUN
easat-2513	268	3	stage	stage	NOUN
easat-2513	268	4	,	,	PUNCT
easat-2513	268	5	bpk	bpk	PROPN
easat-2513	268	6	ri	ri	PROPN
easat-2513	268	7	and	and	CCONJ
easat-2513	268	8	the	the	DET
easat-2513	268	9	inspectorate	inspectorate	PROPN
easat-2513	268	10	play	play	VERB
easat-2513	268	11	a	a	DET
easat-2513	268	12	role	role	NOUN
easat-2513	268	13	in	in	ADP
easat-2513	268	14	monitoring	monitor	VERB
easat-2513	268	15	the	the	DET
easat-2513	268	16	recommendations	recommendation	NOUN
easat-2513	268	17	that	that	PRON
easat-2513	268	18	have	have	AUX
easat-2513	268	19	been	be	AUX
easat-2513	268	20	submitted	submit	VERB
easat-2513	268	21	to	to	ADP
easat-2513	268	22	the	the	DET
easat-2513	268	23	entity	entity	NOUN
easat-2513	268	24	.	.	PUNCT
easat-2513	269	1	coordinating	coordinate	VERB
easat-2513	269	2	with	with	ADP
easat-2513	269	3	related	related	ADJ
easat-2513	269	4	parties	party	NOUN
easat-2513	269	5	and	and	CCONJ
easat-2513	269	6	forming	form	VERB
easat-2513	269	7	a	a	DET
easat-2513	269	8	settlement	settlement	NOUN
easat-2513	269	9	team	team	NOUN
easat-2513	269	10	for	for	ADP
easat-2513	269	11	regional	regional	ADJ
easat-2513	269	12	apparatus	apparatus	NOUN
easat-2513	269	13	or	or	CCONJ
easat-2513	269	14	examined	examine	VERB
easat-2513	269	15	entities	entity	NOUN
easat-2513	269	16	,	,	PUNCT
easat-2513	269	17	to	to	PART
easat-2513	269	18	process	process	VERB
easat-2513	269	19	the	the	DET
easat-2513	269	20	demands	demand	NOUN
easat-2513	269	21	for	for	ADP
easat-2513	269	22	compensation	compensation	NOUN
easat-2513	269	23	if	if	SCONJ
easat-2513	269	24	there	there	PRON
easat-2513	269	25	are	be	VERB
easat-2513	269	26	bpk	bpk	NOUN
easat-2513	269	27	audit	audit	NOUN
easat-2513	269	28	results	result	NOUN
easat-2513	269	29	that	that	PRON
easat-2513	269	30	are	be	AUX
easat-2513	269	31	regional	regional	ADJ
easat-2513	269	32	losses	loss	NOUN
easat-2513	269	33	that	that	PRON
easat-2513	269	34	are	be	AUX
easat-2513	269	35	not	not	PART
easat-2513	269	36	resolved	resolve	VERB
easat-2513	269	37	in	in	ADP
easat-2513	269	38	accordance	accordance	NOUN
easat-2513	269	39	with	with	ADP
easat-2513	269	40	the	the	DET
easat-2513	269	41	provisions	provision	NOUN
easat-2513	269	42	where	where	SCONJ
easat-2513	269	43	the	the	DET
easat-2513	269	44	role	role	NOUN
easat-2513	269	45	is	be	AUX
easat-2513	269	46	carried	carry	VERB
easat-2513	269	47	out	out	ADP
easat-2513	269	48	by	by	ADP
easat-2513	269	49	the	the	DET
easat-2513	269	50	inspectorate	inspectorate	NOUN
easat-2513	269	51	in	in	ADP
easat-2513	269	52	the	the	DET
easat-2513	269	53	implementation	implementation	NOUN
easat-2513	269	54	stage	stage	NOUN
easat-2513	269	55	.	.	PUNCT
easat-2513	270	1	c.	c.	NOUN
easat-2513	270	2	evaluation	evaluation	NOUN
easat-2513	270	3	stage	stage	NOUN
easat-2513	270	4	,	,	PUNCT
easat-2513	270	5	stakeholders	stakeholder	NOUN
easat-2513	270	6	evaluate	evaluate	VERB
easat-2513	270	7	the	the	DET
easat-2513	270	8	implementation	implementation	NOUN
easat-2513	270	9	of	of	ADP
easat-2513	270	10	the	the	DET
easat-2513	270	11	completion	completion	NOUN
easat-2513	270	12	of	of	ADP
easat-2513	270	13	the	the	DET
easat-2513	270	14	follow	follow	NOUN
easat-2513	270	15	-	-	PUNCT
easat-2513	270	16	up	up	NOUN
easat-2513	270	17	to	to	ADP
easat-2513	270	18	the	the	DET
easat-2513	270	19	audit	audit	NOUN
easat-2513	270	20	recommendations	recommendation	NOUN
easat-2513	270	21	.	.	PUNCT
easat-2513	271	1	the	the	DET
easat-2513	271	2	evaluation	evaluation	NOUN
easat-2513	271	3	stage	stage	NOUN
easat-2513	271	4	of	of	ADP
easat-2513	271	5	the	the	DET
easat-2513	271	6	collaborative	collaborative	ADJ
easat-2513	271	7	process	process	NOUN
easat-2513	271	8	of	of	ADP
easat-2513	271	9	tlhp	tlhp	NOUN
easat-2513	271	10	completion	completion	NOUN
easat-2513	271	11	by	by	ADP
easat-2513	271	12	bpk	bpk	PROPN
easat-2513	271	13	ri	ri	PROPN
easat-2513	271	14	,	,	PUNCT
easat-2513	271	15	regional	regional	ADJ
easat-2513	271	16	inspectorate	inspectorate	NOUN
easat-2513	271	17	,	,	PUNCT
easat-2513	271	18	and	and	CCONJ
easat-2513	271	19	regional	regional	ADJ
easat-2513	271	20	apparatus	apparatus	NOUN
easat-2513	271	21	.	.	PUNCT
easat-2513	272	1	the	the	DET
easat-2513	272	2	results	result	NOUN
easat-2513	272	3	of	of	ADP
easat-2513	272	4	the	the	DET
easat-2513	272	5	study	study	NOUN
easat-2513	272	6	have	have	AUX
easat-2513	272	7	found	find	VERB
easat-2513	272	8	the	the	DET
easat-2513	272	9	role	role	NOUN
easat-2513	272	10	of	of	ADP
easat-2513	272	11	each	each	DET
easat-2513	272	12	stakeholder	stakeholder	NOUN
easat-2513	272	13	depicted	depict	VERB
easat-2513	272	14	in	in	ADP
easat-2513	272	15	figure	figure	NOUN
easat-2513	272	16	5	5	NUM
easat-2513	272	17	,	,	PUNCT
easat-2513	272	18	that	that	SCONJ
easat-2513	272	19	the	the	DET
easat-2513	272	20	role	role	NOUN
easat-2513	272	21	of	of	ADP
easat-2513	272	22	each	each	DET
easat-2513	272	23	stakeholder	stakeholder	NOUN
easat-2513	272	24	has	have	AUX
easat-2513	272	25	been	be	AUX
easat-2513	272	26	carried	carry	VERB
easat-2513	272	27	out	out	ADP
easat-2513	272	28	in	in	ADP
easat-2513	272	29	accordance	accordance	NOUN
easat-2513	272	30	with	with	ADP
easat-2513	272	31	their	their	PRON
easat-2513	272	32	duties	duty	NOUN
easat-2513	272	33	and	and	CCONJ
easat-2513	272	34	authority	authority	NOUN
easat-2513	272	35	in	in	ADP
easat-2513	272	36	the	the	DET
easat-2513	272	37	completion	completion	NOUN
easat-2513	272	38	of	of	ADP
easat-2513	272	39	the	the	DET
easat-2513	272	40	follow	follow	NOUN
easat-2513	272	41	-	-	PUNCT
easat-2513	272	42	up	up	NOUN
easat-2513	272	43	of	of	ADP
easat-2513	272	44	bpk	bpk	NOUN
easat-2513	272	45	ri	ri	NOUN
easat-2513	272	46	audit	audit	NOUN
easat-2513	272	47	results	result	NOUN
easat-2513	272	48	.	.	PUNCT
easat-2513	273	1	based	base	VERB
easat-2513	273	2	on	on	ADP
easat-2513	273	3	figure	figure	NOUN
easat-2513	273	4	5	5	NUM
easat-2513	273	5	bpk	bpk	PROPN
easat-2513	273	6	-	-	PUNCT
easat-2513	273	7	ri	ri	NOUN
easat-2513	273	8	together	together	ADV
easat-2513	273	9	with	with	ADP
easat-2513	273	10	the	the	DET
easat-2513	273	11	inspectorate	inspectorate	PROPN
easat-2513	273	12	and	and	CCONJ
easat-2513	273	13	opd	opd	PROPN
easat-2513	273	14	have	have	AUX
easat-2513	273	15	carried	carry	VERB
easat-2513	273	16	out	out	ADP
easat-2513	273	17	their	their	PRON
easat-2513	273	18	duties	duty	NOUN
easat-2513	273	19	in	in	ADP
easat-2513	273	20	accordance	accordance	NOUN
easat-2513	273	21	with	with	ADP
easat-2513	273	22	their	their	PRON
easat-2513	273	23	procedures	procedure	NOUN
easat-2513	273	24	.	.	PUNCT
easat-2513	274	1	however	however	ADV
easat-2513	274	2	,	,	PUNCT
easat-2513	274	3	the	the	DET
easat-2513	274	4	involvement	involvement	NOUN
easat-2513	274	5	of	of	ADP
easat-2513	274	6	all	all	DET
easat-2513	274	7	actors	actor	NOUN
easat-2513	274	8	in	in	ADP
easat-2513	274	9	the	the	DET
easat-2513	274	10	collaboration	collaboration	NOUN
easat-2513	274	11	to	to	PART
easat-2513	274	12	resolve	resolve	VERB
easat-2513	274	13	bpk	bpk	PROPN
easat-2513	274	14	-	-	PUNCT
easat-2513	274	15	ri	ri	NOUN
easat-2513	274	16	's	's	PART
easat-2513	274	17	tlhp	tlhp	NOUN
easat-2513	274	18	is	be	AUX
easat-2513	274	19	still	still	ADV
easat-2513	274	20	not	not	PART
easat-2513	274	21	entirely	entirely	ADV
easat-2513	274	22	participated	participate	VERB
easat-2513	274	23	and	and	CCONJ
easat-2513	274	24	their	their	PRON
easat-2513	274	25	roles	role	NOUN
easat-2513	274	26	are	be	AUX
easat-2513	274	27	not	not	PART
easat-2513	274	28	yet	yet	ADV
easat-2513	274	29	visible	visible	ADJ
easat-2513	274	30	.	.	PUNCT
easat-2513	275	1	so	so	SCONJ
easat-2513	275	2	that	that	SCONJ
easat-2513	275	3	there	there	PRON
easat-2513	275	4	needs	need	VERB
easat-2513	275	5	to	to	PART
easat-2513	275	6	be	be	AUX
easat-2513	275	7	supervision	supervision	NOUN
easat-2513	275	8	related	relate	VERB
easat-2513	275	9	to	to	ADP
easat-2513	275	10	the	the	DET
easat-2513	275	11	existing	exist	VERB
easat-2513	275	12	collaborative	collaborative	ADJ
easat-2513	275	13	process	process	NOUN
easat-2513	275	14	of	of	ADP
easat-2513	275	15	resolving	resolve	VERB
easat-2513	275	16	bpk	bpk	PROPN
easat-2513	275	17	ri	ri	NOUN
easat-2513	275	18	's	's	PART
easat-2513	275	19	tlhp	tlhp	PROPN
easat-2513	275	20	.	.	PUNCT
easat-2513	276	1	the	the	DET
easat-2513	276	2	results	result	NOUN
easat-2513	276	3	of	of	ADP
easat-2513	276	4	the	the	DET
easat-2513	276	5	analysis	analysis	NOUN
easat-2513	276	6	of	of	ADP
easat-2513	276	7	the	the	DET
easat-2513	276	8	role	role	NOUN
easat-2513	276	9	of	of	ADP
easat-2513	276	10	stakeholders	stakeholder	NOUN
easat-2513	276	11	in	in	ADP
easat-2513	276	12	the	the	DET
easat-2513	276	13	collaboration	collaboration	NOUN
easat-2513	276	14	to	to	PART
easat-2513	276	15	resolve	resolve	VERB
easat-2513	276	16	bpk	bpk	PROPN
easat-2513	276	17	ri	ri	NOUN
easat-2513	276	18	's	's	PART
easat-2513	276	19	tlhp	tlhp	PROPN
easat-2513	276	20	gave	give	VERB
easat-2513	276	21	rise	rise	NOUN
easat-2513	276	22	to	to	ADP
easat-2513	276	23	other	other	ADJ
easat-2513	276	24	stakeholders	stakeholder	NOUN
easat-2513	276	25	who	who	PRON
easat-2513	276	26	indirectly	indirectly	ADV
easat-2513	276	27	have	have	VERB
easat-2513	276	28	influence	influence	NOUN
easat-2513	276	29	and	and	CCONJ
easat-2513	276	30	can	can	AUX
easat-2513	276	31	be	be	AUX
easat-2513	276	32	involved	involve	VERB
easat-2513	276	33	in	in	ADP
easat-2513	276	34	the	the	DET
easat-2513	276	35	collaboration	collaboration	NOUN
easat-2513	276	36	.	.	PUNCT
easat-2513	277	1	the	the	DET
easat-2513	277	2	involvement	involvement	NOUN
easat-2513	277	3	of	of	ADP
easat-2513	277	4	ngos	ngo	NOUN
easat-2513	277	5	,	,	PUNCT
easat-2513	277	6	mass	mass	ADJ
easat-2513	277	7	media	medium	NOUN
easat-2513	277	8	,	,	PUNCT
easat-2513	277	9	and	and	CCONJ
easat-2513	277	10	the	the	DET
easat-2513	277	11	community	community	NOUN
easat-2513	277	12	indirectly	indirectly	ADV
easat-2513	277	13	plays	play	VERB
easat-2513	277	14	a	a	DET
easat-2513	277	15	role	role	NOUN
easat-2513	277	16	in	in	ADP
easat-2513	277	17	guarding	guard	VERB
easat-2513	277	18	and	and	CCONJ
easat-2513	277	19	supervising	supervise	VERB
easat-2513	277	20	the	the	DET
easat-2513	277	21	implementation	implementation	NOUN
easat-2513	277	22	of	of	ADP
easat-2513	277	23	the	the	DET
easat-2513	277	24	bpk	bpk	NOUN
easat-2513	277	25	ri	ri	NOUN
easat-2513	277	26	tlhp	tlhp	PROPN
easat-2513	277	27	settlement	settlement	NOUN
easat-2513	277	28	,	,	PUNCT
easat-2513	277	29	therefore	therefore	ADV
easat-2513	277	30	the	the	DET
easat-2513	277	31	three	three	NUM
easat-2513	277	32	supervisory	supervisory	ADJ
easat-2513	277	33	actors	actor	NOUN
easat-2513	277	34	of	of	ADP
easat-2513	277	35	ngos	ngo	NOUN
easat-2513	277	36	,	,	PUNCT
easat-2513	277	37	mass	mass	ADJ
easat-2513	277	38	media	medium	NOUN
easat-2513	277	39	,	,	PUNCT
easat-2513	277	40	academics	academic	NOUN
easat-2513	277	41	/	/	SYM
easat-2513	277	42	universities	university	NOUN
easat-2513	277	43	,	,	PUNCT
easat-2513	277	44	and	and	CCONJ
easat-2513	277	45	the	the	DET
easat-2513	277	46	community	community	NOUN
easat-2513	277	47	are	be	AUX
easat-2513	277	48	outside	outside	ADP
easat-2513	277	49	the	the	DET
easat-2513	277	50	collaboration	collaboration	NOUN
easat-2513	277	51	arena	arena	NOUN
easat-2513	277	52	.	.	PUNCT
easat-2513	278	1	in	in	ADP
easat-2513	278	2	addition	addition	NOUN
easat-2513	278	3	,	,	PUNCT
easat-2513	278	4	the	the	DET
easat-2513	278	5	functions	function	NOUN
easat-2513	278	6	of	of	ADP
easat-2513	278	7	inherent	inherent	ADJ
easat-2513	278	8	supervision	supervision	NOUN
easat-2513	278	9	,	,	PUNCT
easat-2513	278	10	monitoring	monitoring	NOUN
easat-2513	278	11	and	and	CCONJ
easat-2513	278	12	evaluation	evaluation	NOUN
easat-2513	278	13	are	be	AUX
easat-2513	278	14	directly	directly	ADV
easat-2513	278	15	carried	carry	VERB
easat-2513	278	16	out	out	ADP
easat-2513	278	17	by	by	ADP
easat-2513	278	18	the	the	DET
easat-2513	278	19	dprd	dprd	NOUN
easat-2513	278	20	,	,	PUNCT
easat-2513	278	21	regional	regional	ADJ
easat-2513	278	22	head	head	NOUN
easat-2513	278	23	,	,	PUNCT
easat-2513	278	24	and	and	CCONJ
easat-2513	278	25	also	also	ADV
easat-2513	278	26	the	the	DET
easat-2513	278	27	attorney	attorney	NOUN
easat-2513	278	28	general	general	NOUN
easat-2513	278	29	's	's	PART
easat-2513	278	30	office	office	NOUN
easat-2513	278	31	which	which	PRON
easat-2513	278	32	are	be	AUX
easat-2513	278	33	regulated	regulate	VERB
easat-2513	278	34	in	in	ADP
easat-2513	278	35	bpk	bpk	NOUN
easat-2513	278	36	regulations	regulation	NOUN
easat-2513	278	37	and	and	CCONJ
easat-2513	278	38	mous	mous	PROPN
easat-2513	278	39	related	relate	VERB
easat-2513	278	40	to	to	ADP
easat-2513	278	41	cooperation	cooperation	NOUN
easat-2513	278	42	in	in	ADP
easat-2513	278	43	resolving	resolve	VERB
easat-2513	278	44	bpk	bpk	PROPN
easat-2513	278	45	ri	ri	NOUN
easat-2513	278	46	's	's	PART
easat-2513	278	47	tlhp	tlhp	PROPN
easat-2513	278	48	.	.	PUNCT
easat-2513	279	1	the	the	DET
easat-2513	279	2	analysis	analysis	NOUN
easat-2513	279	3	of	of	ADP
easat-2513	279	4	the	the	DET
easat-2513	279	5	role	role	NOUN
easat-2513	279	6	of	of	ADP
easat-2513	279	7	stakeholders	stakeholder	NOUN
easat-2513	279	8	concluded	conclude	VERB
easat-2513	279	9	that	that	SCONJ
easat-2513	279	10	the	the	DET
easat-2513	279	11	role	role	NOUN
easat-2513	279	12	of	of	ADP
easat-2513	279	13	key	key	ADJ
easat-2513	279	14	stakeholders	stakeholder	NOUN
easat-2513	279	15	,	,	PUNCT
easat-2513	279	16	namely	namely	ADV
easat-2513	279	17	bpk	bpk	NOUN
easat-2513	279	18	-	-	PUNCT
easat-2513	279	19	ri	ri	PROPN
easat-2513	279	20	,	,	PUNCT
easat-2513	279	21	regional	regional	ADJ
easat-2513	279	22	inspectorates	inspectorate	NOUN
easat-2513	279	23	,	,	PUNCT
easat-2513	279	24	and	and	CCONJ
easat-2513	279	25	regional	regional	ADJ
easat-2513	279	26	apparatus	apparatus	NOUN
easat-2513	279	27	organizations	organization	NOUN
easat-2513	279	28	(	(	PUNCT
easat-2513	279	29	opd	opd	PROPN
easat-2513	279	30	)	)	PUNCT
easat-2513	279	31	runs	run	NOUN
easat-2513	279	32	and	and	CCONJ
easat-2513	279	33	collaborates	collaborate	NOUN
easat-2513	279	34	together	together	ADV
easat-2513	279	35	and	and	CCONJ
easat-2513	279	36	intensely	intensely	ADV
easat-2513	279	37	,	,	PUNCT
easat-2513	279	38	but	but	CCONJ
easat-2513	279	39	the	the	DET
easat-2513	279	40	main	main	ADJ
easat-2513	279	41	stakeholders	stakeholder	NOUN
easat-2513	279	42	,	,	PUNCT
easat-2513	279	43	namely	namely	ADV
easat-2513	279	44	dprd	dprd	NOUN
easat-2513	279	45	,	,	PUNCT
easat-2513	279	46	regional	regional	ADJ
easat-2513	279	47	heads	head	NOUN
easat-2513	279	48	,	,	PUNCT
easat-2513	279	49	and	and	CCONJ
easat-2513	279	50	prosecutors	prosecutor	NOUN
easat-2513	279	51	as	as	ADP
easat-2513	279	52	supervisors	supervisor	NOUN
easat-2513	279	53	and	and	CCONJ
easat-2513	279	54	monitoring	monitoring	NOUN
easat-2513	279	55	and	and	CCONJ
easat-2513	279	56	evaluation	evaluation	NOUN
easat-2513	279	57	of	of	ADP
easat-2513	279	58	bpk	bpk	NOUN
easat-2513	279	59	ri	ri	NOUN
easat-2513	279	60	tlhp	tlhp	PROPN
easat-2513	279	61	monitoring	monitoring	NOUN
easat-2513	279	62	,	,	PUNCT
easat-2513	279	63	their	their	PRON
easat-2513	279	64	presence	presence	NOUN
easat-2513	279	65	has	have	AUX
easat-2513	279	66	not	not	PART
easat-2513	279	67	been	be	AUX
easat-2513	279	68	felt	feel	VERB
easat-2513	279	69	in	in	ADP
easat-2513	279	70	carrying	carry	VERB
easat-2513	279	71	out	out	ADP
easat-2513	279	72	their	their	PRON
easat-2513	279	73	roles	role	NOUN
easat-2513	279	74	and	and	CCONJ
easat-2513	279	75	duties	duty	NOUN
easat-2513	279	76	.	.	PUNCT
easat-2513	280	1	in	in	ADP
easat-2513	280	2	addition	addition	NOUN
easat-2513	280	3	,	,	PUNCT
easat-2513	280	4	the	the	DET
easat-2513	280	5	position	position	NOUN
easat-2513	280	6	and	and	CCONJ
easat-2513	280	7	role	role	NOUN
easat-2513	280	8	of	of	ADP
easat-2513	280	9	the	the	DET
easat-2513	280	10	community	community	NOUN
easat-2513	280	11	,	,	PUNCT
easat-2513	280	12	academics	academic	NOUN
easat-2513	280	13	/	/	SYM
easat-2513	280	14	universities	university	NOUN
easat-2513	280	15	,	,	PUNCT
easat-2513	280	16	ngos	ngo	NOUN
easat-2513	280	17	,	,	PUNCT
easat-2513	280	18	and	and	CCONJ
easat-2513	280	19	mass	mass	ADJ
easat-2513	280	20	media	medium	NOUN
easat-2513	280	21	in	in	ADP
easat-2513	280	22	the	the	DET
easat-2513	280	23	collaboration	collaboration	NOUN
easat-2513	280	24	to	to	PART
easat-2513	280	25	resolve	resolve	VERB
easat-2513	280	26	bpk	bpk	PROPN
easat-2513	280	27	ri	ri	NOUN
easat-2513	280	28	's	's	PART
easat-2513	280	29	tlhp	tlhp	NOUN
easat-2513	280	30	is	be	AUX
easat-2513	280	31	far	far	ADV
easat-2513	280	32	from	from	ADP
easat-2513	280	33	being	be	AUX
easat-2513	280	34	directly	directly	ADV
easat-2513	280	35	involved	involve	VERB
easat-2513	280	36	since	since	SCONJ
easat-2513	280	37	the	the	DET
easat-2513	280	38	preparation	preparation	NOUN
easat-2513	280	39	stage	stage	NOUN
easat-2513	280	40	,	,	PUNCT
easat-2513	280	41	implementation	implementation	NOUN
easat-2513	280	42	stage	stage	NOUN
easat-2513	280	43	,	,	PUNCT
easat-2513	280	44	and	and	CCONJ
easat-2513	280	45	evaluation	evaluation	NOUN
easat-2513	280	46	stage	stage	NOUN
easat-2513	280	47	.	.	PUNCT
easat-2513	281	1	collaboration	collaboration	NOUN
easat-2513	281	2	steps	step	NOUN
easat-2513	281	3	such	such	ADJ
easat-2513	281	4	as	as	ADP
easat-2513	281	5	monitoring	monitor	VERB
easat-2513	281	6	the	the	DET
easat-2513	281	7	progress	progress	NOUN
easat-2513	281	8	of	of	ADP
easat-2513	281	9	tlhp	tlhp	PROPN
easat-2513	281	10	settlement	settlement	NOUN
easat-2513	281	11	,	,	PUNCT
easat-2513	281	12	tlhp	tlhp	PROPN
easat-2513	281	13	settlement	settlement	NOUN
easat-2513	281	14	,	,	PUNCT
easat-2513	281	15	and	and	CCONJ
easat-2513	281	16	tlhp	tlhp	NOUN
easat-2513	281	17	report	report	NOUN
easat-2513	281	18	submission	submission	NOUN
easat-2513	281	19	widely	widely	ADV
easat-2513	281	20	involving	involve	VERB
easat-2513	281	21	all	all	DET
easat-2513	281	22	stakeholders	stakeholder	NOUN
easat-2513	281	23	are	be	AUX
easat-2513	281	24	not	not	PART
easat-2513	281	25	implemented	implement	VERB
easat-2513	281	26	.	.	PUNCT
easat-2513	282	1	based	base	VERB
easat-2513	282	2	on	on	ADP
easat-2513	282	3	the	the	DET
easat-2513	282	4	facts	fact	NOUN
easat-2513	282	5	that	that	PRON
easat-2513	282	6	occurred	occur	VERB
easat-2513	282	7	,	,	PUNCT
easat-2513	282	8	the	the	DET
easat-2513	282	9	settlement	settlement	NOUN
easat-2513	282	10	of	of	ADP
easat-2513	282	11	bpk	bpk	PROPN
easat-2513	282	12	ri	ri	NOUN
easat-2513	282	13	's	's	PART
easat-2513	282	14	tlhp	tlhp	NOUN
easat-2513	282	15	did	do	AUX
easat-2513	282	16	not	not	PART
easat-2513	282	17	go	go	VERB
easat-2513	282	18	through	through	ADP
easat-2513	282	19	an	an	DET
easat-2513	282	20	effective	effective	ADJ
easat-2513	282	21	dialog	dialog	NOUN
easat-2513	282	22	involving	involve	VERB
easat-2513	282	23	all	all	DET
easat-2513	282	24	stakeholder	stakeholder	NOUN
easat-2513	282	25	actors	actor	NOUN
easat-2513	282	26	,	,	PUNCT
easat-2513	282	27	but	but	CCONJ
easat-2513	282	28	was	be	AUX
easat-2513	282	29	only	only	ADV
easat-2513	282	30	carried	carry	VERB
easat-2513	282	31	out	out	ADP
easat-2513	282	32	by	by	ADP
easat-2513	282	33	three	three	NUM
easat-2513	282	34	key	key	ADJ
easat-2513	282	35	actors	actor	NOUN
easat-2513	282	36	bpk	bpk	PROPN
easat-2513	282	37	ri	ri	PROPN
easat-2513	282	38	,	,	PUNCT
easat-2513	282	39	inspectorate	inspectorate	NOUN
easat-2513	282	40	,	,	PUNCT
easat-2513	282	41	and	and	CCONJ
easat-2513	282	42	opd	opd	PROPN
easat-2513	282	43	.	.	PUNCT
easat-2513	283	1	the	the	DET
easat-2513	283	2	following	follow	VERB
easat-2513	283	3	is	be	AUX
easat-2513	283	4	an	an	DET
easat-2513	283	5	illustration	illustration	NOUN
easat-2513	283	6	of	of	ADP
easat-2513	283	7	the	the	DET
easat-2513	283	8	identification	identification	NOUN
easat-2513	283	9	of	of	ADP
easat-2513	283	10	the	the	DET
easat-2513	283	11	role	role	NOUN
easat-2513	283	12	of	of	ADP
easat-2513	283	13	stakeholders	stakeholder	NOUN
easat-2513	283	14	in	in	ADP
easat-2513	283	15	the	the	DET
easat-2513	283	16	collaborative	collaborative	ADJ
easat-2513	283	17	process	process	NOUN
easat-2513	283	18	of	of	ADP
easat-2513	283	19	settlement	settlement	NOUN
easat-2513	283	20	of	of	ADP
easat-2513	283	21	tlhp	tlhp	PROPN
easat-2513	283	22	bpk	bpk	PROPN
easat-2513	283	23	ri	ri	PROPN
easat-2513	283	24	in	in	ADP
easat-2513	283	25	indonesia	indonesia	PROPN
easat-2513	283	26	presented	present	VERB
easat-2513	283	27	in	in	ADP
easat-2513	283	28	figure	figure	NOUN
easat-2513	283	29	5	5	NUM
easat-2513	283	30	.	.	NOUN
easat-2513	283	31	2616	2616	NUM
easat-2513	283	32	edelweiss	edelweiss	PROPN
easat-2513	283	33	applied	apply	VERB
easat-2513	283	34	science	science	NOUN
easat-2513	283	35	and	and	CCONJ
easat-2513	283	36	technology	technology	NOUN
easat-2513	283	37	issn	issn	PROPN
easat-2513	283	38	:	:	PUNCT
easat-2513	283	39	2576	2576	NUM
easat-2513	283	40	-	-	SYM
easat-2513	283	41	8484	8484	NUM
easat-2513	283	42	vol	vol	NOUN
easat-2513	283	43	.	.	PROPN
easat-2513	284	1	8	8	NUM
easat-2513	284	2	,	,	PUNCT
easat-2513	284	3	no	no	INTJ
easat-2513	284	4	.	.	NOUN
easat-2513	284	5	6	6	NUM
easat-2513	284	6	:	:	SYM
easat-2513	284	7	2600	2600	NUM
easat-2513	284	8	-	-	SYM
easat-2513	284	9	2618	2618	NUM
easat-2513	284	10	,	,	PUNCT
easat-2513	284	11	2024	2024	NUM
easat-2513	284	12	doi	doi	NOUN
easat-2513	284	13	:	:	PUNCT
easat-2513	284	14	10.55214/25768484.v8i6.2513	10.55214/25768484.v8i6.2513	PROPN
easat-2513	284	15	©	©	PROPN
easat-2513	284	16	2024	2024	NUM
easat-2513	284	17	by	by	ADP
easat-2513	284	18	the	the	DET
easat-2513	284	19	authors	author	NOUN
easat-2513	284	20	;	;	PUNCT
easat-2513	284	21	licensee	licensee	PROPN
easat-2513	284	22	learning	learn	VERB
easat-2513	284	23	gate	gate	PROPN
easat-2513	284	24	figure	figure	NOUN
easat-2513	284	25	5	5	NUM
easat-2513	284	26	.	.	PUNCT
easat-2513	285	1	identification	identification	NOUN
easat-2513	285	2	of	of	ADP
easat-2513	285	3	stakeholder	stakeholder	NOUN
easat-2513	285	4	roles	role	NOUN
easat-2513	285	5	in	in	ADP
easat-2513	285	6	the	the	DET
easat-2513	285	7	collaborative	collaborative	ADJ
easat-2513	285	8	process	process	NOUN
easat-2513	285	9	of	of	ADP
easat-2513	285	10	completing	complete	VERB
easat-2513	285	11	bpk	bpk	PROPN
easat-2513	285	12	ri	ri	NOUN
easat-2513	285	13	's	's	PART
easat-2513	285	14	tlhp	tlhp	PROPN
easat-2513	285	15	.	.	PUNCT
easat-2513	285	16	source	source	NOUN
easat-2513	285	17	:	:	PUNCT
easat-2513	285	18	analysis	analysis	NOUN
easat-2513	285	19	of	of	ADP
easat-2513	285	20	research	research	NOUN
easat-2513	285	21	results	result	NOUN
easat-2513	285	22	,	,	PUNCT
easat-2513	285	23	2024	2024	NUM
easat-2513	285	24	.	.	PUNCT
easat-2513	286	1	information	information	NOUN
easat-2513	286	2	:	:	PUNCT
easat-2513	286	3	monitoring	monitoring	NOUN
easat-2513	286	4	and	and	CCONJ
easat-2513	286	5	evaluation	evaluation	NOUN
easat-2513	286	6	function	function	NOUN
easat-2513	286	7	tlhp	tlhp	PROPN
easat-2513	286	8	settlement	settlement	NOUN
easat-2513	286	9	process	process	NOUN
easat-2513	286	10	of	of	ADP
easat-2513	286	11	bpk	bpk	NOUN
easat-2513	286	12	ri	ri	NOUN
easat-2513	286	13	collaboration	collaboration	NOUN
easat-2513	286	14	process	process	NOUN
easat-2513	286	15	submission	submission	NOUN
easat-2513	286	16	of	of	ADP
easat-2513	286	17	follow	follow	NOUN
easat-2513	286	18	-	-	PUNCT
easat-2513	286	19	up	up	NOUN
easat-2513	286	20	monitoring	monitoring	NOUN
easat-2513	286	21	report	report	NOUN
easat-2513	286	22	5	5	NUM
easat-2513	286	23	.	.	PUNCT
easat-2513	286	24	conclusion	conclusion	NOUN
easat-2513	286	25	based	base	VERB
easat-2513	286	26	on	on	ADP
easat-2513	286	27	the	the	DET
easat-2513	286	28	results	result	NOUN
easat-2513	286	29	of	of	ADP
easat-2513	286	30	research	research	NOUN
easat-2513	286	31	related	relate	VERB
easat-2513	286	32	to	to	ADP
easat-2513	286	33	collaboration	collaboration	NOUN
easat-2513	286	34	in	in	ADP
easat-2513	286	35	the	the	DET
easat-2513	286	36	completion	completion	NOUN
easat-2513	286	37	of	of	ADP
easat-2513	286	38	follow	follow	NOUN
easat-2513	286	39	-	-	PUNCT
easat-2513	286	40	up	up	NOUN
easat-2513	286	41	of	of	ADP
easat-2513	286	42	public	public	ADJ
easat-2513	286	43	financial	financial	ADJ
easat-2513	286	44	audit	audit	NOUN
easat-2513	286	45	results	result	NOUN
easat-2513	286	46	,	,	PUNCT
easat-2513	286	47	it	it	PRON
easat-2513	286	48	can	can	AUX
easat-2513	286	49	be	be	AUX
easat-2513	286	50	concluded	conclude	VERB
easat-2513	286	51	that	that	SCONJ
easat-2513	286	52	the	the	DET
easat-2513	286	53	role	role	NOUN
easat-2513	286	54	of	of	ADP
easat-2513	286	55	stakeholders	stakeholder	NOUN
easat-2513	286	56	in	in	ADP
easat-2513	286	57	the	the	DET
easat-2513	286	58	governance	governance	NOUN
easat-2513	286	59	of	of	ADP
easat-2513	286	60	the	the	DET
easat-2513	286	61	bpk	bpk	PROPN
easat-2513	286	62	ri	ri	NOUN
easat-2513	286	63	tlhp	tlhp	PROPN
easat-2513	286	64	settlement	settlement	NOUN
easat-2513	286	65	in	in	ADP
easat-2513	286	66	the	the	DET
easat-2513	286	67	regional	regional	ADJ
easat-2513	286	68	government	government	NOUN
easat-2513	286	69	consists	consist	VERB
easat-2513	286	70	of	of	ADP
easat-2513	286	71	bpk	bpk	PROPN
easat-2513	286	72	ri	ri	PROPN
easat-2513	286	73	representatives	representative	NOUN
easat-2513	286	74	,	,	PUNCT
easat-2513	286	75	regional	regional	ADJ
easat-2513	286	76	inspectorates	inspectorate	NOUN
easat-2513	286	77	,	,	PUNCT
easat-2513	286	78	and	and	CCONJ
easat-2513	286	79	regional	regional	ADJ
easat-2513	286	80	apparatus	apparatus	NOUN
easat-2513	286	81	organizations	organization	NOUN
easat-2513	286	82	.	.	PUNCT
easat-2513	287	1	the	the	DET
easat-2513	287	2	three	three	NUM
easat-2513	287	3	stakeholders	stakeholder	NOUN
easat-2513	287	4	have	have	AUX
easat-2513	287	5	worked	work	VERB
easat-2513	287	6	together	together	ADV
easat-2513	287	7	on	on	ADP
easat-2513	287	8	an	an	DET
easat-2513	287	9	ongoing	ongoing	ADJ
easat-2513	287	10	basis	basis	NOUN
easat-2513	287	11	,	,	PUNCT
easat-2513	287	12	but	but	CCONJ
easat-2513	287	13	have	have	AUX
easat-2513	287	14	not	not	PART
easat-2513	287	15	been	be	AUX
easat-2513	287	16	supported	support	VERB
easat-2513	287	17	and	and	CCONJ
easat-2513	287	18	involved	involve	VERB
easat-2513	287	19	broad	broad	ADJ
easat-2513	287	20	cooperation	cooperation	NOUN
easat-2513	287	21	involving	involve	VERB
easat-2513	287	22	the	the	DET
easat-2513	287	23	regional	regional	ADJ
easat-2513	287	24	head	head	NOUN
easat-2513	287	25	,	,	PUNCT
easat-2513	287	26	dprd	dprd	NOUN
easat-2513	287	27	,	,	PUNCT
easat-2513	287	28	prosecutor	prosecutor	NOUN
easat-2513	287	29	's	's	PART
easat-2513	287	30	office	office	NOUN
easat-2513	287	31	,	,	PUNCT
easat-2513	287	32	private	private	ADJ
easat-2513	287	33	sector	sector	NOUN
easat-2513	287	34	,	,	PUNCT
easat-2513	287	35	ngos	ngo	NOUN
easat-2513	287	36	,	,	PUNCT
easat-2513	287	37	mass	mass	ADJ
easat-2513	287	38	media	medium	NOUN
easat-2513	287	39	,	,	PUNCT
easat-2513	287	40	academics	academic	NOUN
easat-2513	287	41	/	/	SYM
easat-2513	287	42	universities	university	NOUN
easat-2513	287	43	,	,	PUNCT
easat-2513	287	44	and	and	CCONJ
easat-2513	287	45	the	the	DET
easat-2513	287	46	community	community	NOUN
easat-2513	287	47	.	.	PUNCT
easat-2513	288	1	these	these	DET
easat-2513	288	2	broad	broad	ADJ
easat-2513	288	3	stakeholder	stakeholder	NOUN
easat-2513	288	4	actors	actor	NOUN
easat-2513	288	5	have	have	AUX
easat-2513	288	6	not	not	PART
easat-2513	288	7	been	be	AUX
easat-2513	288	8	able	able	ADJ
easat-2513	288	9	to	to	PART
easat-2513	288	10	be	be	AUX
easat-2513	288	11	effectively	effectively	ADV
easat-2513	288	12	present	present	ADJ
easat-2513	288	13	in	in	ADP
easat-2513	288	14	the	the	DET
easat-2513	288	15	settlement	settlement	NOUN
easat-2513	288	16	of	of	ADP
easat-2513	288	17	bpk	bpk	PROPN
easat-2513	288	18	ri	ri	NOUN
easat-2513	288	19	's	's	PART
easat-2513	288	20	tlhp	tlhp	NOUN
easat-2513	288	21	from	from	ADP
easat-2513	288	22	the	the	DET
easat-2513	288	23	preparation	preparation	NOUN
easat-2513	288	24	stage	stage	NOUN
easat-2513	288	25	,	,	PUNCT
easat-2513	288	26	implementation	implementation	NOUN
easat-2513	288	27	stage	stage	NOUN
easat-2513	288	28	,	,	PUNCT
easat-2513	288	29	to	to	ADP
easat-2513	288	30	the	the	DET
easat-2513	288	31	evaluation	evaluation	NOUN
easat-2513	288	32	stage	stage	NOUN
easat-2513	288	33	.	.	PUNCT
easat-2513	289	1	the	the	DET
easat-2513	289	2	settlement	settlement	NOUN
easat-2513	289	3	of	of	ADP
easat-2513	289	4	bpk	bpk	PROPN
easat-2513	289	5	ri	ri	NOUN
easat-2513	289	6	's	's	PART
easat-2513	289	7	tlhp	tlhp	NOUN
easat-2513	289	8	does	do	AUX
easat-2513	289	9	not	not	PART
easat-2513	289	10	go	go	VERB
easat-2513	289	11	through	through	ADP
easat-2513	289	12	an	an	DET
easat-2513	289	13	effective	effective	ADJ
easat-2513	289	14	dialog	dialog	NOUN
easat-2513	289	15	involving	involve	VERB
easat-2513	289	16	all	all	DET
easat-2513	289	17	stakeholder	stakeholder	NOUN
easat-2513	289	18	actors	actor	NOUN
easat-2513	289	19	and	and	CCONJ
easat-2513	289	20	is	be	AUX
easat-2513	289	21	only	only	ADV
easat-2513	289	22	carried	carry	VERB
easat-2513	289	23	out	out	ADP
easat-2513	289	24	by	by	ADP
easat-2513	289	25	three	three	NUM
easat-2513	289	26	key	key	ADJ
easat-2513	289	27	actors	actor	NOUN
easat-2513	289	28	bpk	bpk	PROPN
easat-2513	289	29	ri	ri	PROPN
easat-2513	289	30	,	,	PUNCT
easat-2513	289	31	inspectorate	inspectorate	NOUN
easat-2513	289	32	,	,	PUNCT
easat-2513	289	33	and	and	CCONJ
easat-2513	289	34	opd	opd	PROPN
easat-2513	289	35	.	.	PUNCT
easat-2513	290	1	the	the	DET
easat-2513	290	2	limitation	limitation	NOUN
easat-2513	290	3	of	of	ADP
easat-2513	290	4	this	this	DET
easat-2513	290	5	research	research	NOUN
easat-2513	290	6	is	be	AUX
easat-2513	290	7	in	in	ADP
easat-2513	290	8	the	the	DET
easat-2513	290	9	use	use	NOUN
easat-2513	290	10	of	of	ADP
easat-2513	290	11	methodology	methodology	NOUN
easat-2513	290	12	,	,	PUNCT
easat-2513	290	13	which	which	PRON
easat-2513	290	14	does	do	AUX
easat-2513	290	15	not	not	PART
easat-2513	290	16	measure	measure	VERB
easat-2513	290	17	the	the	DET
easat-2513	290	18	level	level	NOUN
easat-2513	290	19	of	of	ADP
easat-2513	290	20	importance	importance	NOUN
easat-2513	290	21	and	and	CCONJ
easat-2513	290	22	role	role	NOUN
easat-2513	290	23	of	of	ADP
easat-2513	290	24	each	each	DET
easat-2513	290	25	stakeholder	stakeholder	NOUN
easat-2513	290	26	involved	involve	VERB
easat-2513	290	27	.	.	PUNCT
easat-2513	291	1	the	the	DET
easat-2513	291	2	theoretical	theoretical	ADJ
easat-2513	291	3	implication	implication	NOUN
easat-2513	291	4	of	of	ADP
easat-2513	291	5	this	this	DET
easat-2513	291	6	research	research	NOUN
easat-2513	291	7	is	be	AUX
easat-2513	291	8	that	that	SCONJ
easat-2513	291	9	the	the	DET
easat-2513	291	10	stakeholders	stakeholder	NOUN
easat-2513	291	11	of	of	ADP
easat-2513	291	12	the	the	DET
easat-2513	291	13	bpk	bpk	PROPN
easat-2513	291	14	ri	ri	NOUN
easat-2513	291	15	tlhp	tlhp	PROPN
easat-2513	291	16	settlement	settlement	NOUN
easat-2513	291	17	in	in	ADP
easat-2513	291	18	the	the	DET
easat-2513	291	19	regional	regional	ADJ
easat-2513	291	20	government	government	NOUN
easat-2513	291	21	in	in	ADP
easat-2513	291	22	indonesia	indonesia	PROPN
easat-2513	291	23	consist	consist	VERB
easat-2513	291	24	of	of	ADP
easat-2513	291	25	10	10	NUM
easat-2513	291	26	(	(	PUNCT
easat-2513	291	27	ten	ten	NUM
easat-2513	291	28	)	)	PUNCT
easat-2513	291	29	actors	actor	NOUN
easat-2513	291	30	consisting	consist	VERB
easat-2513	291	31	of	of	ADP
easat-2513	291	32	bpk	bpk	PROPN
easat-2513	291	33	ri	ri	PROPN
easat-2513	291	34	representatives	representative	NOUN
easat-2513	291	35	,	,	PUNCT
easat-2513	291	36	regional	regional	ADJ
easat-2513	291	37	heads	head	NOUN
easat-2513	291	38	,	,	PUNCT
easat-2513	291	39	dprds	dprd	NOUN
easat-2513	291	40	,	,	PUNCT
easat-2513	291	41	prosecutors	prosecutor	NOUN
easat-2513	291	42	'	'	PART
easat-2513	291	43	offices	office	NOUN
easat-2513	291	44	,	,	PUNCT
easat-2513	291	45	regional	regional	ADJ
easat-2513	291	46	inspectorates	inspectorate	NOUN
easat-2513	291	47	,	,	PUNCT
easat-2513	291	48	opds	opds	PROPN
easat-2513	291	49	,	,	PUNCT
easat-2513	291	50	the	the	DET
easat-2513	291	51	private	private	ADJ
easat-2513	291	52	sector	sector	NOUN
easat-2513	291	53	,	,	PUNCT
easat-2513	291	54	ngos	ngo	NOUN
easat-2513	291	55	,	,	PUNCT
easat-2513	291	56	mass	mass	ADJ
easat-2513	291	57	media	medium	NOUN
easat-2513	291	58	,	,	PUNCT
easat-2513	291	59	academics	academic	NOUN
easat-2513	291	60	/	/	SYM
easat-2513	291	61	universities	university	NOUN
easat-2513	291	62	,	,	PUNCT
easat-2513	291	63	and	and	CCONJ
easat-2513	291	64	the	the	DET
easat-2513	291	65	community	community	NOUN
easat-2513	291	66	.	.	PUNCT
easat-2513	292	1	the	the	DET
easat-2513	292	2	practical	practical	ADJ
easat-2513	292	3	implication	implication	NOUN
easat-2513	292	4	of	of	ADP
easat-2513	292	5	this	this	DET
easat-2513	292	6	research	research	NOUN
easat-2513	292	7	is	be	AUX
easat-2513	292	8	that	that	SCONJ
easat-2513	292	9	the	the	DET
easat-2513	292	10	collaborative	collaborative	ADJ
easat-2513	292	11	governance	governance	NOUN
easat-2513	292	12	process	process	NOUN
easat-2513	292	13	in	in	ADP
easat-2513	292	14	resolving	resolve	VERB
easat-2513	292	15	tlhp	tlhp	NOUN
easat-2513	292	16	bpk	bpk	NOUN
easat-2513	292	17	based	base	VERB
easat-2513	292	18	on	on	ADP
easat-2513	292	19	good	good	ADJ
easat-2513	292	20	governance	governance	NOUN
easat-2513	292	21	in	in	ADP
easat-2513	292	22	the	the	DET
easat-2513	292	23	banten	banten	PROPN
easat-2513	292	24	provincial	provincial	ADJ
easat-2513	292	25	government	government	NOUN
easat-2513	292	26	needs	need	VERB
easat-2513	292	27	to	to	PART
easat-2513	292	28	include	include	VERB
easat-2513	292	29	stakeholders	stakeholder	NOUN
easat-2513	292	30	widely	widely	ADV
easat-2513	292	31	and	and	CCONJ
easat-2513	292	32	continuously	continuously	ADV
easat-2513	292	33	starting	start	VERB
easat-2513	292	34	from	from	ADP
easat-2513	292	35	the	the	DET
easat-2513	292	36	preparation	preparation	NOUN
easat-2513	292	37	,	,	PUNCT
easat-2513	292	38	implementation	implementation	NOUN
easat-2513	292	39	,	,	PUNCT
easat-2513	292	40	to	to	ADP
easat-2513	292	41	the	the	DET
easat-2513	292	42	evaluation	evaluation	NOUN
easat-2513	292	43	stage	stage	NOUN
easat-2513	292	44	.	.	PUNCT
easat-2513	293	1	recommendations	recommendation	NOUN
easat-2513	293	2	that	that	PRON
easat-2513	293	3	can	can	AUX
easat-2513	293	4	be	be	AUX
easat-2513	293	5	proposed	propose	VERB
easat-2513	293	6	for	for	ADP
easat-2513	293	7	future	future	ADJ
easat-2513	293	8	readers	reader	NOUN
easat-2513	293	9	who	who	PRON
easat-2513	293	10	are	be	AUX
easat-2513	293	11	interested	interested	ADJ
easat-2513	293	12	in	in	ADP
easat-2513	293	13	research	research	NOUN
easat-2513	293	14	related	relate	VERB
easat-2513	293	15	to	to	ADP
easat-2513	293	16	2617	2617	NUM
easat-2513	293	17	edelweiss	edelweiss	PROPN
easat-2513	293	18	applied	apply	VERB
easat-2513	293	19	science	science	NOUN
easat-2513	293	20	and	and	CCONJ
easat-2513	293	21	technology	technology	NOUN
easat-2513	293	22	issn	issn	PROPN
easat-2513	293	23	:	:	PUNCT
easat-2513	293	24	2576	2576	NUM
easat-2513	293	25	-	-	SYM
easat-2513	293	26	8484	8484	NUM
easat-2513	293	27	vol	vol	NOUN
easat-2513	293	28	.	.	PROPN
easat-2513	293	29	8	8	NUM
easat-2513	293	30	,	,	PUNCT
easat-2513	293	31	no	no	INTJ
easat-2513	293	32	.	.	NOUN
easat-2513	293	33	6	6	NUM
easat-2513	293	34	:	:	SYM
easat-2513	293	35	2600	2600	NUM
easat-2513	293	36	-	-	SYM
easat-2513	293	37	2618	2618	NUM
easat-2513	293	38	,	,	PUNCT
easat-2513	293	39	2024	2024	NUM
easat-2513	293	40	doi	doi	NOUN
easat-2513	293	41	:	:	PUNCT
easat-2513	293	42	10.55214/25768484.v8i6.2513	10.55214/25768484.v8i6.2513	PROPN
easat-2513	293	43	©	©	PROPN
easat-2513	293	44	2024	2024	NUM
easat-2513	293	45	by	by	ADP
easat-2513	293	46	the	the	DET
easat-2513	293	47	authors	author	NOUN
easat-2513	293	48	;	;	PUNCT
easat-2513	293	49	licensee	licensee	PROPN
easat-2513	293	50	learning	learning	NOUN
easat-2513	293	51	gate	gate	NOUN
easat-2513	293	52	tlhp	tlhp	PROPN
easat-2513	293	53	bpk	bpk	PROPN
easat-2513	293	54	ri	ri	NOUN
easat-2513	293	55	governance	governance	NOUN
easat-2513	293	56	need	need	VERB
easat-2513	293	57	to	to	PART
easat-2513	293	58	take	take	VERB
easat-2513	293	59	other	other	ADJ
easat-2513	293	60	research	research	NOUN
easat-2513	293	61	locations	location	NOUN
easat-2513	293	62	so	so	SCONJ
easat-2513	293	63	that	that	SCONJ
easat-2513	293	64	they	they	PRON
easat-2513	293	65	can	can	AUX
easat-2513	293	66	provide	provide	VERB
easat-2513	293	67	color	color	NOUN
easat-2513	293	68	to	to	ADP
easat-2513	293	69	the	the	DET
easat-2513	293	70	research	research	NOUN
easat-2513	293	71	results	result	NOUN
easat-2513	293	72	,	,	PUNCT
easat-2513	293	73	and	and	CCONJ
easat-2513	293	74	can	can	AUX
easat-2513	293	75	reconstruct	reconstruct	VERB
easat-2513	293	76	other	other	ADJ
easat-2513	293	77	new	new	ADJ
easat-2513	293	78	theories	theory	NOUN
easat-2513	293	79	related	relate	VERB
easat-2513	293	80	to	to	ADP
easat-2513	293	81	the	the	DET
easat-2513	293	82	current	current	ADJ
easat-2513	293	83	study	study	NOUN
easat-2513	293	84	.	.	PUNCT
easat-2513	294	1	a	a	DET
easat-2513	294	2	forum	forum	NOUN
easat-2513	294	3	can	can	AUX
easat-2513	294	4	be	be	AUX
easat-2513	294	5	formed	form	VERB
easat-2513	294	6	that	that	PRON
easat-2513	294	7	handles	handle	VERB
easat-2513	294	8	the	the	DET
easat-2513	294	9	collaborative	collaborative	ADJ
easat-2513	294	10	resolution	resolution	NOUN
easat-2513	294	11	of	of	ADP
easat-2513	294	12	bpk	bpk	PROPN
easat-2513	294	13	ri	ri	NOUN
easat-2513	294	14	's	's	PART
easat-2513	294	15	tlhp	tlhp	PROPN
easat-2513	294	16	and	and	CCONJ
easat-2513	294	17	can	can	AUX
easat-2513	294	18	be	be	AUX
easat-2513	294	19	directly	directly	ADV
easat-2513	294	20	involved	involve	VERB
easat-2513	294	21	in	in	ADP
easat-2513	294	22	providing	provide	VERB
easat-2513	294	23	benefits	benefit	NOUN
easat-2513	294	24	in	in	ADP
easat-2513	294	25	the	the	DET
easat-2513	294	26	collaborative	collaborative	ADJ
easat-2513	294	27	process	process	NOUN
easat-2513	294	28	of	of	ADP
easat-2513	294	29	resolving	resolve	VERB
easat-2513	294	30	bpk	bpk	PROPN
easat-2513	294	31	ri	ri	NOUN
easat-2513	294	32	's	's	PART
easat-2513	294	33	tlhp	tlhp	NOUN
easat-2513	294	34	as	as	ADP
easat-2513	294	35	a	a	DET
easat-2513	294	36	researcher	researcher	NOUN
easat-2513	294	37	.	.	PUNCT
easat-2513	295	1	the	the	DET
easat-2513	295	2	regional	regional	ADJ
easat-2513	295	3	inspectorate	inspectorate	PROPN
easat-2513	295	4	as	as	ADP
easat-2513	295	5	a	a	DET
easat-2513	295	6	facilitator	facilitator	NOUN
easat-2513	295	7	of	of	ADP
easat-2513	295	8	opd	opd	PROPN
easat-2513	295	9	and	and	CCONJ
easat-2513	295	10	bpk	bpk	NOUN
easat-2513	295	11	in	in	ADP
easat-2513	295	12	resolving	resolve	VERB
easat-2513	295	13	tlhp	tlhp	NOUN
easat-2513	295	14	is	be	AUX
easat-2513	295	15	able	able	ADJ
easat-2513	295	16	to	to	PART
easat-2513	295	17	formulate	formulate	VERB
easat-2513	295	18	a	a	DET
easat-2513	295	19	policy	policy	NOUN
easat-2513	295	20	in	in	ADP
easat-2513	295	21	the	the	DET
easat-2513	295	22	form	form	NOUN
easat-2513	295	23	of	of	ADP
easat-2513	295	24	technical	technical	ADJ
easat-2513	295	25	guidelines	guideline	NOUN
easat-2513	295	26	for	for	ADP
easat-2513	295	27	opd	opd	NOUN
easat-2513	295	28	such	such	ADJ
easat-2513	295	29	as	as	ADP
easat-2513	295	30	the	the	DET
easat-2513	295	31	establishment	establishment	NOUN
easat-2513	295	32	of	of	ADP
easat-2513	295	33	a	a	DET
easat-2513	295	34	joint	joint	ADJ
easat-2513	295	35	secretariat	secretariat	NOUN
easat-2513	295	36	,	,	PUNCT
easat-2513	295	37	budgeting	budgeting	NOUN
easat-2513	295	38	,	,	PUNCT
easat-2513	295	39	patterns	pattern	NOUN
easat-2513	295	40	of	of	ADP
easat-2513	295	41	cooperative	cooperative	ADJ
easat-2513	295	42	relations	relation	NOUN
easat-2513	295	43	,	,	PUNCT
easat-2513	295	44	and	and	CCONJ
easat-2513	295	45	expansion	expansion	NOUN
easat-2513	295	46	of	of	ADP
easat-2513	295	47	other	other	ADJ
easat-2513	295	48	cooperation	cooperation	NOUN
easat-2513	295	49	agreements	agreement	NOUN
easat-2513	295	50	.	.	PUNCT
easat-2513	296	1	the	the	DET
easat-2513	296	2	regional	regional	ADJ
easat-2513	296	3	inspectorate	inspectorate	PROPN
easat-2513	296	4	and	and	CCONJ
easat-2513	296	5	bpk	bpk	NOUN
easat-2513	296	6	ri	ri	X
easat-2513	296	7	need	need	VERB
easat-2513	296	8	to	to	PART
easat-2513	296	9	conduct	conduct	VERB
easat-2513	296	10	and	and	CCONJ
easat-2513	296	11	improve	improve	VERB
easat-2513	296	12	monitoring	monitoring	NOUN
easat-2513	296	13	of	of	ADP
easat-2513	296	14	the	the	DET
easat-2513	296	15	progress	progress	NOUN
easat-2513	296	16	of	of	ADP
easat-2513	296	17	bpk	bpk	PROPN
easat-2513	296	18	's	's	PART
easat-2513	296	19	tlhp	tlhp	NOUN
easat-2513	296	20	settlement	settlement	NOUN
easat-2513	296	21	effectively	effectively	ADV
easat-2513	296	22	and	and	CCONJ
easat-2513	296	23	continuously	continuously	ADV
easat-2513	296	24	.	.	PUNCT
easat-2513	297	1	as	as	ADV
easat-2513	297	2	well	well	ADV
easat-2513	297	3	as	as	ADP
easat-2513	297	4	instilling	instill	VERB
easat-2513	297	5	the	the	DET
easat-2513	297	6	principle	principle	NOUN
easat-2513	297	7	of	of	ADP
easat-2513	297	8	openness	openness	NOUN
easat-2513	297	9	to	to	ADP
easat-2513	297	10	the	the	DET
easat-2513	297	11	actors	actor	NOUN
easat-2513	297	12	in	in	ADP
easat-2513	297	13	order	order	NOUN
easat-2513	297	14	to	to	PART
easat-2513	297	15	be	be	AUX
easat-2513	297	16	able	able	ADJ
easat-2513	297	17	to	to	PART
easat-2513	297	18	provide	provide	VERB
easat-2513	297	19	space	space	NOUN
easat-2513	297	20	for	for	ADP
easat-2513	297	21	broad	broad	ADJ
easat-2513	297	22	cooperation	cooperation	NOUN
easat-2513	297	23	.	.	PUNCT
easat-2513	298	1	regional	regional	ADJ
easat-2513	298	2	heads	head	NOUN
easat-2513	298	3	need	need	VERB
easat-2513	298	4	to	to	PART
easat-2513	298	5	become	become	VERB
easat-2513	298	6	facilitators	facilitator	NOUN
easat-2513	298	7	in	in	ADP
easat-2513	298	8	periodic	periodic	ADJ
easat-2513	298	9	face	face	NOUN
easat-2513	298	10	-	-	PUNCT
easat-2513	298	11	to	to	ADP
easat-2513	298	12	-	-	PUNCT
easat-2513	298	13	face	face	NOUN
easat-2513	298	14	dialog	dialog	NOUN
easat-2513	298	15	with	with	ADP
easat-2513	298	16	other	other	ADJ
easat-2513	298	17	stakeholders	stakeholder	NOUN
easat-2513	298	18	and	and	CCONJ
easat-2513	298	19	support	support	VERB
easat-2513	298	20	the	the	DET
easat-2513	298	21	availability	availability	NOUN
easat-2513	298	22	of	of	ADP
easat-2513	298	23	resources	resource	NOUN
easat-2513	298	24	needed	need	VERB
easat-2513	298	25	in	in	ADP
easat-2513	298	26	the	the	DET
easat-2513	298	27	forum	forum	NOUN
easat-2513	298	28	.	.	PUNCT
easat-2513	299	1	copyright	copyright	NOUN
easat-2513	299	2	:	:	PUNCT
easat-2513	299	3	©	©	PROPN
easat-2513	299	4	2024	2024	NUM
easat-2513	299	5	by	by	ADP
easat-2513	299	6	the	the	DET
easat-2513	299	7	authors	author	NOUN
easat-2513	299	8	.	.	PUNCT
easat-2513	300	1	this	this	DET
easat-2513	300	2	article	article	NOUN
easat-2513	300	3	is	be	AUX
easat-2513	300	4	an	an	DET
easat-2513	300	5	open	open	ADJ
easat-2513	300	6	access	access	NOUN
easat-2513	300	7	article	article	NOUN
easat-2513	300	8	distributed	distribute	VERB
easat-2513	300	9	under	under	ADP
easat-2513	300	10	the	the	DET
easat-2513	300	11	terms	term	NOUN
easat-2513	300	12	and	and	CCONJ
easat-2513	300	13	conditions	condition	NOUN
easat-2513	300	14	of	of	ADP
easat-2513	300	15	the	the	DET
easat-2513	300	16	creative	creative	ADJ
easat-2513	300	17	commons	common	NOUN
easat-2513	300	18	attribution	attribution	NOUN
easat-2513	300	19	(	(	PUNCT
easat-2513	300	20	cc	cc	NOUN
easat-2513	300	21	by	by	ADP
easat-2513	300	22	)	)	PUNCT
easat-2513	300	23	license	license	NOUN
easat-2513	300	24	(	(	PUNCT
easat-2513	300	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-2513	300	26	)	)	PUNCT
easat-2513	300	27	.	.	PUNCT
easat-2513	301	1	references	reference	NOUN
easat-2513	301	2	[	[	X
easat-2513	301	3	1	1	X
easat-2513	301	4	]	]	PUNCT
easat-2513	301	5	d.	d.	PROPN
easat-2513	301	6	l.	l.	PROPN
easat-2513	301	7	rini	rini	PROPN
easat-2513	301	8	,	,	PUNCT
easat-2513	301	9	“	"	PUNCT
easat-2513	301	10	analisis	analisis	ADJ
easat-2513	301	11	hasil	hasil	PROPN
easat-2513	301	12	audit	audit	PROPN
easat-2513	301	13	pemerintahan	pemerintahan	PROPN
easat-2513	301	14	dan	dan	PROPN
easat-2513	301	15	tingkat	tingkat	PROPN
easat-2513	301	16	korupsi	korupsi	PROPN
easat-2513	301	17	pemerintahan	pemerintahan	PROPN
easat-2513	301	18	provinsi	provinsi	PROPN
easat-2513	301	19	di	di	PROPN
easat-2513	301	20	indonesia	indonesia	PROPN
easat-2513	301	21	,	,	PUNCT
easat-2513	301	22	”	"	PUNCT
easat-2513	301	23	jurnal	jurnal	ADJ
easat-2513	301	24	dinamika	dinamika	PROPN
easat-2513	301	25	akuntansi	akuntansi	PROPN
easat-2513	301	26	dan	dan	PROPN
easat-2513	301	27	bisnis	bisnis	PROPN
easat-2513	301	28	,	,	PUNCT
easat-2513	301	29	vol	vol	NOUN
easat-2513	301	30	.	.	PROPN
easat-2513	301	31	4	4	NUM
easat-2513	301	32	,	,	PUNCT
easat-2513	301	33	no	no	INTJ
easat-2513	301	34	.	.	NOUN
easat-2513	301	35	1	1	NUM
easat-2513	301	36	,	,	PUNCT
easat-2513	301	37	pp	pp	ADJ
easat-2513	301	38	.	.	PUNCT
easat-2513	302	1	73	73	NUM
easat-2513	302	2	-	-	SYM
easat-2513	302	3	90	90	NUM
easat-2513	302	4	,	,	PUNCT
easat-2513	302	5	2017	2017	NUM
easat-2513	302	6	.	.	PUNCT
easat-2513	303	1	[	[	X
easat-2513	303	2	2	2	NUM
easat-2513	303	3	]	]	PUNCT
easat-2513	303	4	ismunawan	ismunawan	NOUN
easat-2513	303	5	,	,	PUNCT
easat-2513	303	6	“	"	PUNCT
easat-2513	303	7	pengaruh	pengaruh	NOUN
easat-2513	303	8	faktor	faktor	NOUN
easat-2513	303	9	non	non	PROPN
easat-2513	303	10	keuangan	keuangan	PROPN
easat-2513	303	11	dan	dan	PROPN
easat-2513	303	12	keuangan	keuangan	PROPN
easat-2513	303	13	terhadap	terhadap	PROPN
easat-2513	303	14	tingkat	tingkat	PROPN
easat-2513	303	15	,	,	PUNCT
easat-2513	303	16	”	"	PUNCT
easat-2513	303	17	universitas	universita	NOUN
easat-2513	303	18	sebelas	sebelas	PROPN
easat-2513	303	19	maret	maret	PROPN
easat-2513	303	20	.	.	PROPN
easat-2513	303	21	,	,	PUNCT
easat-2513	303	22	2016	2016	NUM
easat-2513	303	23	.	.	PUNCT
easat-2513	304	1	[	[	X
easat-2513	304	2	3	3	X
easat-2513	304	3	]	]	X
easat-2513	304	4	r.	r.	PROPN
easat-2513	304	5	r.	r.	PROPN
easat-2513	304	6	pongoliu	pongoliu	PROPN
easat-2513	304	7	,	,	PUNCT
easat-2513	304	8	d.	d.	PROPN
easat-2513	304	9	saerang	saerang	PROPN
easat-2513	304	10	dan	dan	PROPN
easat-2513	304	11	h.	h.	PROPN
easat-2513	304	12	manossoh	manossoh	PROPN
easat-2513	304	13	,	,	PUNCT
easat-2513	304	14	“	"	PUNCT
easat-2513	304	15	analisis	analisis	NOUN
easat-2513	304	16	kendala	kendala	PROPN
easat-2513	304	17	penyelesaian	penyelesaian	PROPN
easat-2513	304	18	tindak	tindak	PROPN
easat-2513	304	19	lanjut	lanjut	PROPN
easat-2513	304	20	hasil	hasil	PROPN
easat-2513	304	21	pemeriksaan	pemeriksaan	PROPN
easat-2513	304	22	bpk	bpk	PROPN
easat-2513	304	23	pada	pada	PROPN
easat-2513	304	24	pemerintah	pemerintah	PROPN
easat-2513	304	25	provinsi	provinsi	PROPN
easat-2513	304	26	gorontalo	gorontalo	NOUN
easat-2513	304	27	,	,	PUNCT
easat-2513	304	28	”	"	PUNCT
easat-2513	304	29	jurnal	jurnal	ADJ
easat-2513	304	30	riset	riset	PROPN
easat-2513	304	31	akuntansi	akuntansi	PROPN
easat-2513	304	32	dan	dan	PROPN
easat-2513	304	33	auditing	auditing	NOUN
easat-2513	304	34	"	"	PUNCT
easat-2513	304	35	goodwill	goodwill	NOUN
easat-2513	304	36	"	"	PUNCT
easat-2513	304	37	,	,	PUNCT
easat-2513	304	38	vol	vol	NOUN
easat-2513	304	39	.	.	PROPN
easat-2513	304	40	8	8	NUM
easat-2513	304	41	,	,	PUNCT
easat-2513	304	42	no	no	INTJ
easat-2513	304	43	.	.	NOUN
easat-2513	304	44	1	1	NUM
easat-2513	304	45	,	,	PUNCT
easat-2513	304	46	2017	2017	NUM
easat-2513	304	47	.	.	PUNCT
easat-2513	305	1	[	[	X
easat-2513	305	2	4	4	X
easat-2513	305	3	]	]	PUNCT
easat-2513	305	4	s.	s.	PROPN
easat-2513	305	5	a.	a.	PROPN
easat-2513	305	6	essing	essing	PROPN
easat-2513	305	7	,	,	PUNCT
easat-2513	305	8	d.	d.	PROPN
easat-2513	305	9	p.	p.	PROPN
easat-2513	305	10	e.	e.	PROPN
easat-2513	305	11	saerang	saerang	PROPN
easat-2513	305	12	dan	dan	PROPN
easat-2513	305	13	l.	l.	PROPN
easat-2513	305	14	lambey	lambey	PROPN
easat-2513	305	15	,	,	PUNCT
easat-2513	305	16	“	"	PUNCT
easat-2513	305	17	analisis	analisis	NOUN
easat-2513	305	18	pelaksanaan	pelaksanaan	PROPN
easat-2513	305	19	tindak	tindak	PROPN
easat-2513	305	20	lanjut	lanjut	PROPN
easat-2513	305	21	hasil	hasil	PROPN
easat-2513	305	22	pemeriksaan	pemeriksaan	PROPN
easat-2513	305	23	bpk	bpk	PROPN
easat-2513	305	24	ri	ri	PROPN
easat-2513	305	25	atas	ata	NOUN
easat-2513	305	26	laporan	laporan	ADJ
easat-2513	305	27	keuangan	keuangan	PROPN
easat-2513	305	28	pemerintah	pemerintah	PROPN
easat-2513	305	29	daerah	daerah	PROPN
easat-2513	305	30	di	di	PROPN
easat-2513	305	31	kabupaten	kabupaten	PROPN
easat-2513	305	32	kepulauan	kepulauan	PROPN
easat-2513	305	33	talaud	talaud	PROPN
easat-2513	305	34	,	,	PUNCT
easat-2513	305	35	”	"	PUNCT
easat-2513	305	36	jurnal	jurnal	ADJ
easat-2513	305	37	riset	riset	PROPN
easat-2513	305	38	akuntansi	akuntansi	PROPN
easat-2513	305	39	dan	dan	PROPN
easat-2513	305	40	auditing	auditing	NOUN
easat-2513	305	41	"	"	PUNCT
easat-2513	305	42	goodwill	goodwill	NOUN
easat-2513	305	43	"	"	PUNCT
easat-2513	305	44	,	,	PUNCT
easat-2513	305	45	vol	vol	NOUN
easat-2513	305	46	.	.	PROPN
easat-2513	305	47	8	8	NUM
easat-2513	305	48	,	,	PUNCT
easat-2513	305	49	no	no	INTJ
easat-2513	305	50	.	.	NOUN
easat-2513	305	51	1	1	NUM
easat-2513	305	52	,	,	PUNCT
easat-2513	305	53	2017	2017	NUM
easat-2513	305	54	.	.	PUNCT
easat-2513	306	1	[	[	X
easat-2513	306	2	5	5	NUM
easat-2513	306	3	]	]	PUNCT
easat-2513	306	4	r.	r.	PROPN
easat-2513	306	5	brugha	brugha	PROPN
easat-2513	306	6	dan	dan	PROPN
easat-2513	306	7	z.	z.	PROPN
easat-2513	306	8	varvasovszky	varvasovszky	PROPN
easat-2513	306	9	,	,	PUNCT
easat-2513	306	10	“	"	PUNCT
easat-2513	306	11	stakeholder	stakeholder	NOUN
easat-2513	306	12	analysis	analysis	NOUN
easat-2513	306	13	:	:	PUNCT
easat-2513	306	14	a	a	DET
easat-2513	306	15	review	review	NOUN
easat-2513	306	16	,	,	PUNCT
easat-2513	306	17	”	"	PUNCT
easat-2513	306	18	health	health	NOUN
easat-2513	306	19	policy	policy	NOUN
easat-2513	306	20	and	and	CCONJ
easat-2513	306	21	planning	planning	NOUN
easat-2513	306	22	,	,	PUNCT
easat-2513	306	23	vol	vol	NOUN
easat-2513	306	24	.	.	PROPN
easat-2513	306	25	15	15	NUM
easat-2513	306	26	,	,	PUNCT
easat-2513	306	27	no	no	INTJ
easat-2513	306	28	.	.	NOUN
easat-2513	306	29	3	3	NUM
easat-2513	306	30	,	,	PUNCT
easat-2513	306	31	p.	p.	NOUN
easat-2513	306	32	239	239	NUM
easat-2513	306	33	–	–	PUNCT
easat-2513	306	34	246	246	NUM
easat-2513	306	35	,	,	PUNCT
easat-2513	306	36	2000	2000	NUM
easat-2513	306	37	.	.	PUNCT
easat-2513	307	1	[	[	X
easat-2513	307	2	6	6	NUM
easat-2513	307	3	]	]	PUNCT
easat-2513	307	4	c.	c.	PROPN
easat-2513	307	5	billgren	billgren	PROPN
easat-2513	307	6	dan	dan	PROPN
easat-2513	307	7	h.	h.	PROPN
easat-2513	307	8	holmen	holmen	PROPN
easat-2513	307	9	,	,	PUNCT
easat-2513	307	10	“	"	PUNCT
easat-2513	307	11	approaching	approach	VERB
easat-2513	307	12	reality	reality	NOUN
easat-2513	307	13	:	:	PUNCT
easat-2513	307	14	comparing	compare	VERB
easat-2513	307	15	stakeholder	stakeholder	NOUN
easat-2513	307	16	analysis	analysis	NOUN
easat-2513	307	17	and	and	CCONJ
easat-2513	307	18	cultural	cultural	ADJ
easat-2513	307	19	theory	theory	NOUN
easat-2513	307	20	in	in	ADP
easat-2513	307	21	the	the	DET
easat-2513	307	22	context	context	NOUN
easat-2513	307	23	of	of	ADP
easat-2513	307	24	natural	natural	ADJ
easat-2513	307	25	resource	resource	NOUN
easat-2513	307	26	management	management	NOUN
easat-2513	307	27	,	,	PUNCT
easat-2513	307	28	”	"	PUNCT
easat-2513	307	29	land	land	NOUN
easat-2513	307	30	use	use	NOUN
easat-2513	307	31	policy	policy	NOUN
easat-2513	307	32	,	,	PUNCT
easat-2513	307	33	vol	vol	NOUN
easat-2513	307	34	.	.	PROPN
easat-2513	307	35	25	25	NUM
easat-2513	307	36	,	,	PUNCT
easat-2513	307	37	pp	pp	ADJ
easat-2513	307	38	.	.	PUNCT
easat-2513	308	1	550	550	NUM
easat-2513	308	2	-	-	SYM
easat-2513	308	3	562	562	NUM
easat-2513	308	4	,	,	PUNCT
easat-2513	308	5	2008	2008	NUM
easat-2513	308	6	.	.	PUNCT
easat-2513	309	1	[	[	X
easat-2513	309	2	7	7	X
easat-2513	309	3	]	]	X
easat-2513	309	4	c.	c.	PROPN
easat-2513	309	5	stoney	stoney	PROPN
easat-2513	309	6	dan	dan	PROPN
easat-2513	309	7	d.	d.	PROPN
easat-2513	309	8	winstanley	winstanley	PROPN
easat-2513	309	9	,	,	PUNCT
easat-2513	309	10	“	"	PUNCT
easat-2513	309	11	stakeholding	stakeholde	VERB
easat-2513	309	12	:	:	PUNCT
easat-2513	309	13	confusion	confusion	NOUN
easat-2513	309	14	or	or	CCONJ
easat-2513	309	15	utopia	utopia	NOUN
easat-2513	309	16	?	?	PUNCT
easat-2513	310	1	mapping	map	VERB
easat-2513	310	2	the	the	DET
easat-2513	310	3	conceptual	conceptual	ADJ
easat-2513	310	4	terrain	terrain	NOUN
easat-2513	310	5	,	,	PUNCT
easat-2513	310	6	”	"	PUNCT
easat-2513	310	7	journal	journal	NOUN
easat-2513	310	8	of	of	ADP
easat-2513	310	9	management	management	NOUN
easat-2513	310	10	studies	study	NOUN
easat-2513	310	11	,	,	PUNCT
easat-2513	310	12	vol	vol	NOUN
easat-2513	310	13	.	.	PROPN
easat-2513	311	1	38	38	NUM
easat-2513	311	2	,	,	PUNCT
easat-2513	311	3	no	no	INTJ
easat-2513	311	4	.	.	NOUN
easat-2513	311	5	5	5	NUM
easat-2513	311	6	,	,	PUNCT
easat-2513	311	7	pp	pp	ADJ
easat-2513	311	8	.	.	PUNCT
easat-2513	312	1	603	603	NUM
easat-2513	312	2	-	-	SYM
easat-2513	312	3	626	626	NUM
easat-2513	312	4	,	,	PUNCT
easat-2513	312	5	2001	2001	NUM
easat-2513	312	6	.	.	PUNCT
easat-2513	313	1	[	[	X
easat-2513	313	2	8	8	NUM
easat-2513	313	3	]	]	X
easat-2513	313	4	r.	r.	PROPN
easat-2513	313	5	e.	e.	PROPN
easat-2513	313	6	freeman	freeman	PROPN
easat-2513	313	7	,	,	PUNCT
easat-2513	313	8	j.	j.	PROPN
easat-2513	313	9	s.	s.	PROPN
easat-2513	313	10	harrison	harrison	PROPN
easat-2513	313	11	dan	dan	PROPN
easat-2513	313	12	s.	s.	PROPN
easat-2513	313	13	zyglidopoulos	zyglidopoulos	PROPN
easat-2513	313	14	,	,	PUNCT
easat-2513	313	15	stakeholder	stakeholder	NOUN
easat-2513	313	16	theory	theory	NOUN
easat-2513	313	17	:	:	PUNCT
easat-2513	313	18	concepts	concept	NOUN
easat-2513	313	19	and	and	CCONJ
easat-2513	313	20	strategies	strategy	NOUN
easat-2513	313	21	,	,	PUNCT
easat-2513	313	22	cambridge	cambridge	PROPN
easat-2513	313	23	university	university	PROPN
easat-2513	313	24	press	press	NOUN
easat-2513	313	25	,	,	PUNCT
easat-2513	313	26	2018	2018	NUM
easat-2513	313	27	.	.	PUNCT
easat-2513	314	1	[	[	X
easat-2513	314	2	9	9	NUM
easat-2513	314	3	]	]	PUNCT
easat-2513	314	4	a.	a.	NOUN
easat-2513	314	5	rachim	rachim	PROPN
easat-2513	314	6	,	,	PUNCT
easat-2513	314	7	y.	y.	PROPN
easat-2513	314	8	warella	warella	PROPN
easat-2513	314	9	,	,	PUNCT
easat-2513	314	10	r.	r.	PROPN
easat-2513	314	11	s.	s.	PROPN
easat-2513	314	12	astuti	astuti	PROPN
easat-2513	314	13	dan	dan	PROPN
easat-2513	314	14	s.	s.	PROPN
easat-2513	314	15	suharyanto	suharyanto	PROPN
easat-2513	314	16	,	,	PUNCT
easat-2513	314	17	“	"	PUNCT
easat-2513	314	18	rachim	rachim	PROPN
easat-2513	314	19	,	,	PUNCT
easat-2513	314	20	a.	a.	NOUN
easat-2513	314	21	,	,	PUNCT
easat-2513	314	22	warella	warella	NOUN
easat-2513	314	23	,	,	PUNCT
easat-2513	314	24	y.	y.	NOUN
easat-2513	314	25	,	,	PUNCT
easat-2513	314	26	asthexa	asthexa	NOUN
easat-2513	314	27	helix	helix	NOUN
easat-2513	314	28	:	:	PUNCT
easat-2513	314	29	stakeholder	stakeholder	NOUN
easat-2513	314	30	model	model	NOUN
easat-2513	314	31	in	in	ADP
easat-2513	314	32	the	the	DET
easat-2513	314	33	management	management	NOUN
easat-2513	314	34	of	of	ADP
easat-2513	314	35	floodplain	floodplain	NOUN
easat-2513	314	36	of	of	ADP
easat-2513	314	37	lake	lake	NOUN
easat-2513	314	38	tempe	tempe	PROPN
easat-2513	314	39	.	.	PUNCT
easat-2513	315	1	prizren	prizren	PROPN
easat-2513	315	2	social	social	PROPN
easat-2513	315	3	science	science	PROPN
easat-2513	315	4	journal	journal	NOUN
easat-2513	315	5	,	,	PUNCT
easat-2513	315	6	”	"	PUNCT
easat-2513	315	7	prizren	prizren	NOUN
easat-2513	315	8	social	social	PROPN
easat-2513	315	9	science	science	PROPN
easat-2513	315	10	journal	journal	PROPN
easat-2513	315	11	,	,	PUNCT
easat-2513	315	12	vol	vol	NOUN
easat-2513	315	13	.	.	PROPN
easat-2513	316	1	4	4	NUM
easat-2513	316	2	,	,	PUNCT
easat-2513	316	3	no	no	INTJ
easat-2513	316	4	.	.	NOUN
easat-2513	316	5	1	1	NUM
easat-2513	316	6	,	,	PUNCT
easat-2513	316	7	pp	pp	ADJ
easat-2513	316	8	.	.	PUNCT
easat-2513	317	1	20	20	NUM
easat-2513	317	2	-	-	SYM
easat-2513	317	3	27	27	NUM
easat-2513	317	4	,	,	PUNCT
easat-2513	317	5	2020	2020	NUM
easat-2513	317	6	.	.	PUNCT
easat-2513	318	1	[	[	X
easat-2513	318	2	10	10	NUM
easat-2513	318	3	]	]	X
easat-2513	318	4	s.	s.	PROPN
easat-2513	318	5	rowlinson	rowlinson	PROPN
easat-2513	318	6	dan	dan	PROPN
easat-2513	318	7	y.	y.	PROPN
easat-2513	318	8	k.	k.	PROPN
easat-2513	318	9	f.	f.	PROPN
easat-2513	318	10	cheung	cheung	PROPN
easat-2513	318	11	,	,	PUNCT
easat-2513	318	12	“	"	PUNCT
easat-2513	318	13	stakeholder	stakeholder	NOUN
easat-2513	318	14	management	management	NOUN
easat-2513	318	15	through	through	ADP
easat-2513	318	16	empowerment	empowerment	NOUN
easat-2513	318	17	:	:	PUNCT
easat-2513	318	18	modelling	model	VERB
easat-2513	318	19	project	project	NOUN
easat-2513	318	20	success	success	NOUN
easat-2513	318	21	,	,	PUNCT
easat-2513	318	22	”	"	PUNCT
easat-2513	318	23	construction	construction	NOUN
easat-2513	318	24	management	management	NOUN
easat-2513	318	25	and	and	CCONJ
easat-2513	318	26	economics	economic	NOUN
easat-2513	318	27	,	,	PUNCT
easat-2513	318	28	vol	vol	NOUN
easat-2513	318	29	.	.	PROPN
easat-2513	319	1	26	26	NUM
easat-2513	319	2	,	,	PUNCT
easat-2513	319	3	no	no	INTJ
easat-2513	319	4	.	.	NOUN
easat-2513	319	5	6	6	NUM
easat-2513	319	6	,	,	PUNCT
easat-2513	319	7	pp	pp	ADJ
easat-2513	319	8	.	.	PUNCT
easat-2513	320	1	611	611	NUM
easat-2513	320	2	-	-	SYM
easat-2513	320	3	623	623	NUM
easat-2513	320	4	,	,	PUNCT
easat-2513	320	5	2008	2008	NUM
easat-2513	320	6	.	.	PUNCT
easat-2513	321	1	[	[	X
easat-2513	321	2	11	11	NUM
easat-2513	321	3	]	]	X
easat-2513	321	4	d.	d.	PROPN
easat-2513	321	5	h.	h.	PROPN
easat-2513	321	6	walker	walker	PROPN
easat-2513	321	7	,	,	PUNCT
easat-2513	321	8	l.	l.	PROPN
easat-2513	321	9	m.	m.	PROPN
easat-2513	321	10	bourne	bourne	PROPN
easat-2513	321	11	dan	dan	PROPN
easat-2513	321	12	a.	a.	PROPN
easat-2513	321	13	shelley	shelley	PROPN
easat-2513	321	14	,	,	PUNCT
easat-2513	321	15	“	"	PUNCT
easat-2513	321	16	influence	influence	NOUN
easat-2513	321	17	,	,	PUNCT
easat-2513	321	18	stakeholder	stakeholder	NOUN
easat-2513	321	19	mapping	mapping	NOUN
easat-2513	321	20	and	and	CCONJ
easat-2513	321	21	visualization	visualization	NOUN
easat-2513	321	22	.	.	PUNCT
easat-2513	322	1	construction	construction	NOUN
easat-2513	322	2	management	management	NOUN
easat-2513	322	3	and	and	CCONJ
easat-2513	322	4	economics	economic	NOUN
easat-2513	322	5	,	,	PUNCT
easat-2513	322	6	”	"	PUNCT
easat-2513	322	7	construction	construction	NOUN
easat-2513	322	8	management	management	NOUN
easat-2513	322	9	and	and	CCONJ
easat-2513	322	10	economics	economic	NOUN
easat-2513	322	11	,	,	PUNCT
easat-2513	322	12	vol	vol	NOUN
easat-2513	322	13	.	.	PROPN
easat-2513	322	14	26	26	NUM
easat-2513	322	15	,	,	PUNCT
easat-2513	322	16	no	no	INTJ
easat-2513	322	17	.	.	NOUN
easat-2513	322	18	6	6	NUM
easat-2513	322	19	,	,	PUNCT
easat-2513	322	20	pp	pp	ADJ
easat-2513	322	21	.	.	PUNCT
easat-2513	323	1	645	645	NUM
easat-2513	323	2	-	-	SYM
easat-2513	323	3	658	658	NUM
easat-2513	323	4	,	,	PUNCT
easat-2513	323	5	2008	2008	NUM
easat-2513	323	6	.	.	PUNCT
easat-2513	324	1	[	[	X
easat-2513	324	2	12	12	NUM
easat-2513	324	3	]	]	PUNCT
easat-2513	324	4	m.	m.	NOUN
easat-2513	324	5	reynolds	reynolds	PROPN
easat-2513	324	6	,	,	PUNCT
easat-2513	324	7	“	"	PUNCT
easat-2513	324	8	the	the	DET
easat-2513	324	9	iron	iron	NOUN
easat-2513	324	10	triangle	triangle	NOUN
easat-2513	324	11	of	of	ADP
easat-2513	324	12	evaluation	evaluation	NOUN
easat-2513	324	13	,	,	PUNCT
easat-2513	324	14	”	"	PUNCT
easat-2513	324	15	ds	ds	ADJ
easat-2513	324	16	bull	bull	NOUN
easat-2513	324	17	,	,	PUNCT
easat-2513	324	18	vol	vol	NOUN
easat-2513	324	19	.	.	PROPN
easat-2513	324	20	46	46	NUM
easat-2513	324	21	,	,	PUNCT
easat-2513	324	22	no	no	INTJ
easat-2513	324	23	.	.	NOUN
easat-2513	324	24	1	1	NUM
easat-2513	324	25	,	,	PUNCT
easat-2513	324	26	pp	pp	ADJ
easat-2513	324	27	.	.	PUNCT
easat-2513	325	1	71	71	NUM
easat-2513	325	2	-	-	SYM
easat-2513	325	3	86	86	NUM
easat-2513	325	4	,	,	PUNCT
easat-2513	325	5	2015	2015	NUM
easat-2513	325	6	.	.	PUNCT
easat-2513	326	1	[	[	X
easat-2513	326	2	13	13	NUM
easat-2513	326	3	]	]	X
easat-2513	326	4	l.	l.	PROPN
easat-2513	326	5	o.	o.	PROPN
easat-2513	326	6	s.	s.	PROPN
easat-2513	326	7	islamy	islamy	PROPN
easat-2513	326	8	,	,	PUNCT
easat-2513	326	9	collaborative	collaborative	ADJ
easat-2513	326	10	governance	governance	NOUN
easat-2513	326	11	konsep	konsep	PROPN
easat-2513	326	12	dan	dan	PROPN
easat-2513	326	13	aplikasi	aplikasi	PROPN
easat-2513	326	14	,	,	PUNCT
easat-2513	326	15	deepublish	deepublish	PROPN
easat-2513	326	16	publisher	publisher	NOUN
easat-2513	326	17	,	,	PUNCT
easat-2513	326	18	2018	2018	NUM
easat-2513	326	19	.	.	PUNCT
easat-2513	327	1	[	[	X
easat-2513	327	2	14	14	NUM
easat-2513	327	3	]	]	PUNCT
easat-2513	327	4	x.	x.	NOUN
easat-2513	327	5	castañer	castañer	PROPN
easat-2513	327	6	dan	dan	PROPN
easat-2513	327	7	n.	n.	PROPN
easat-2513	327	8	oliveira	oliveira	PROPN
easat-2513	327	9	,	,	PUNCT
easat-2513	327	10	“	"	PUNCT
easat-2513	327	11	collaboration	collaboration	NOUN
easat-2513	327	12	,	,	PUNCT
easat-2513	327	13	coordination	coordination	NOUN
easat-2513	327	14	,	,	PUNCT
easat-2513	327	15	and	and	CCONJ
easat-2513	327	16	cooperation	cooperation	NOUN
easat-2513	327	17	among	among	ADP
easat-2513	327	18	organizations	organization	NOUN
easat-2513	327	19	:	:	PUNCT
easat-2513	327	20	establishing	establish	VERB
easat-2513	327	21	the	the	DET
easat-2513	327	22	distinctive	distinctive	ADJ
easat-2513	327	23	meanings	meaning	NOUN
easat-2513	327	24	of	of	ADP
easat-2513	327	25	these	these	DET
easat-2513	327	26	terms	term	NOUN
easat-2513	327	27	through	through	ADP
easat-2513	327	28	a	a	DET
easat-2513	327	29	systematic	systematic	ADJ
easat-2513	327	30	literature	literature	NOUN
easat-2513	327	31	review	review	NOUN
easat-2513	327	32	,	,	PUNCT
easat-2513	327	33	”	"	PUNCT
easat-2513	327	34	journal	journal	NOUN
easat-2513	327	35	of	of	ADP
easat-2513	327	36	management	management	NOUN
easat-2513	327	37	,	,	PUNCT
easat-2513	327	38	vol	vol	NOUN
easat-2513	327	39	.	.	PROPN
easat-2513	327	40	46	46	NUM
easat-2513	327	41	,	,	PUNCT
easat-2513	327	42	no	no	INTJ
easat-2513	327	43	.	.	NOUN
easat-2513	327	44	6	6	NUM
easat-2513	327	45	,	,	PUNCT
easat-2513	327	46	pp	pp	ADJ
easat-2513	327	47	.	.	PUNCT
easat-2513	328	1	965	965	NUM
easat-2513	328	2	-	-	SYM
easat-2513	328	3	1001	1001	NUM
easat-2513	328	4	,	,	PUNCT
easat-2513	328	5	2020	2020	NUM
easat-2513	328	6	.	.	PUNCT
easat-2513	329	1	[	[	X
easat-2513	329	2	15	15	NUM
easat-2513	329	3	]	]	X
easat-2513	329	4	m.	m.	NOUN
easat-2513	329	5	m.	m.	PROPN
easat-2513	329	6	edward	edward	PROPN
easat-2513	329	7	,	,	PUNCT
easat-2513	329	8	transforming	transform	VERB
easat-2513	329	9	the	the	DET
easat-2513	329	10	way	way	NOUN
easat-2513	329	11	we	we	PRON
easat-2513	329	12	work	work	VERB
easat-2513	329	13	:	:	PUNCT
easat-2513	329	14	the	the	DET
easat-2513	329	15	power	power	NOUN
easat-2513	329	16	of	of	ADP
easat-2513	329	17	the	the	DET
easat-2513	329	18	collaborative	collaborative	ADJ
easat-2513	329	19	work	work	NOUN
easat-2513	329	20	place	place	NOUN
easat-2513	329	21	,	,	PUNCT
easat-2513	329	22	1995	1995	NUM
easat-2513	329	23	.	.	PUNCT
easat-2513	330	1	[	[	X
easat-2513	330	2	16	16	NUM
easat-2513	330	3	]	]	X
easat-2513	330	4	c.	c.	PROPN
easat-2513	330	5	ansell	ansell	PROPN
easat-2513	330	6	dan	dan	PROPN
easat-2513	330	7	a.	a.	PROPN
easat-2513	330	8	gash	gash	PROPN
easat-2513	330	9	,	,	PUNCT
easat-2513	330	10	“	"	PUNCT
easat-2513	330	11	collaborative	collaborative	ADJ
easat-2513	330	12	governance	governance	NOUN
easat-2513	330	13	in	in	ADP
easat-2513	330	14	theory	theory	NOUN
easat-2513	330	15	and	and	CCONJ
easat-2513	330	16	practice	practice	NOUN
easat-2513	330	17	,	,	PUNCT
easat-2513	330	18	”	"	PUNCT
easat-2513	330	19	journal	journal	NOUN
easat-2513	330	20	of	of	ADP
easat-2513	330	21	public	public	ADJ
easat-2513	330	22	administration	administration	NOUN
easat-2513	330	23	research	research	NOUN
easat-2513	330	24	an	an	DET
easat-2513	330	25	theory	theory	NOUN
easat-2513	330	26	,	,	PUNCT
easat-2513	330	27	pp	pp	ADJ
easat-2513	330	28	.	.	PUNCT
easat-2513	331	1	1	1	NUM
easat-2513	331	2	-	-	SYM
easat-2513	331	3	29	29	NUM
easat-2513	331	4	,	,	PUNCT
easat-2513	331	5	2007	2007	NUM
easat-2513	331	6	.	.	PUNCT
easat-2513	332	1	[	[	X
easat-2513	332	2	17	17	NUM
easat-2513	332	3	]	]	PUNCT
easat-2513	332	4	h.	h.	PROPN
easat-2513	332	5	morales	morales	PROPN
easat-2513	332	6	dan	dan	PROPN
easat-2513	332	7	j.	j.	PROPN
easat-2513	332	8	meek	meek	PROPN
easat-2513	332	9	,	,	PUNCT
easat-2513	332	10	“	"	PUNCT
easat-2513	332	11	models	model	NOUN
easat-2513	332	12	of	of	ADP
easat-2513	332	13	collaborative	collaborative	ADJ
easat-2513	332	14	governance	governance	NOUN
easat-2513	332	15	:	:	PUNCT
easat-2513	332	16	the	the	DET
easat-2513	332	17	city	city	NOUN
easat-2513	332	18	of	of	ADP
easat-2513	332	19	los	los	PROPN
easat-2513	332	20	angeles	angeles	PROPN
easat-2513	332	21	’	'	PUNCT
easat-2513	332	22	foreclosure	foreclosure	NOUN
easat-2513	332	23	registry	registry	NOUN
easat-2513	332	24	program	program	NOUN
easat-2513	332	25	,	,	PUNCT
easat-2513	332	26	”	"	PUNCT
easat-2513	332	27	administrative	administrative	ADJ
easat-2513	332	28	sciences	science	NOUN
easat-2513	332	29	,	,	PUNCT
easat-2513	332	30	vol	vol	NOUN
easat-2513	332	31	.	.	NOUN
easat-2513	332	32	9	9	NUM
easat-2513	332	33	,	,	PUNCT
easat-2513	332	34	no	no	INTJ
easat-2513	332	35	.	.	NOUN
easat-2513	332	36	83	83	NUM
easat-2513	332	37	,	,	PUNCT
easat-2513	332	38	pp	pp	ADJ
easat-2513	332	39	.	.	PUNCT
easat-2513	333	1	1	1	NUM
easat-2513	333	2	-	-	SYM
easat-2513	333	3	16	16	NUM
easat-2513	333	4	,	,	PUNCT
easat-2513	333	5	2019	2019	NUM
easat-2513	333	6	.	.	PUNCT
easat-2513	334	1	[	[	X
easat-2513	334	2	18	18	NUM
easat-2513	334	3	]	]	X
easat-2513	334	4	sugiyono	sugiyono	PROPN
easat-2513	334	5	,	,	PUNCT
easat-2513	334	6	metode	metode	PROPN
easat-2513	334	7	penelitian	penelitian	PROPN
easat-2513	334	8	kuantitatif	kuantitatif	PROPN
easat-2513	334	9	kualitatif	kualitatif	PROPN
easat-2513	334	10	dan	dan	PROPN
easat-2513	334	11	r&d	r&d	PROPN
easat-2513	334	12	,	,	PUNCT
easat-2513	334	13	bandung	bandung	PROPN
easat-2513	334	14	:	:	PUNCT
easat-2513	334	15	alfabeta	alfabeta	PROPN
easat-2513	334	16	.	.	PROPN
easat-2513	334	17	,	,	PUNCT
easat-2513	334	18	2015	2015	NUM
easat-2513	334	19	.	.	PUNCT
easat-2513	335	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-2513	335	2	2618	2618	NUM
easat-2513	335	3	edelweiss	edelweiss	PROPN
easat-2513	335	4	applied	apply	VERB
easat-2513	335	5	science	science	NOUN
easat-2513	335	6	and	and	CCONJ
easat-2513	335	7	technology	technology	NOUN
easat-2513	335	8	issn	issn	PROPN
easat-2513	335	9	:	:	PUNCT
easat-2513	335	10	2576	2576	NUM
easat-2513	335	11	-	-	SYM
easat-2513	335	12	8484	8484	NUM
easat-2513	335	13	vol	vol	NOUN
easat-2513	335	14	.	.	PROPN
easat-2513	335	15	8	8	NUM
easat-2513	335	16	,	,	PUNCT
easat-2513	335	17	no	no	INTJ
easat-2513	335	18	.	.	NOUN
easat-2513	335	19	6	6	NUM
easat-2513	335	20	:	:	SYM
easat-2513	335	21	2600	2600	NUM
easat-2513	335	22	-	-	SYM
easat-2513	335	23	2618	2618	NUM
easat-2513	335	24	,	,	PUNCT
easat-2513	335	25	2024	2024	NUM
easat-2513	335	26	doi	doi	NOUN
easat-2513	335	27	:	:	PUNCT
easat-2513	335	28	10.55214/25768484.v8i6.2513	10.55214/25768484.v8i6.2513	PROPN
easat-2513	335	29	©	©	PROPN
easat-2513	335	30	2024	2024	NUM
easat-2513	335	31	by	by	ADP
easat-2513	335	32	the	the	DET
easat-2513	335	33	authors	author	NOUN
easat-2513	335	34	;	;	PUNCT
easat-2513	335	35	licensee	licensee	PROPN
easat-2513	335	36	learning	learning	NOUN
easat-2513	335	37	gate	gate	NOUN
easat-2513	335	38	[	[	X
easat-2513	335	39	19	19	NUM
easat-2513	335	40	]	]	X
easat-2513	335	41	s.	s.	PROPN
easat-2513	335	42	schruijer	schruijer	PROPN
easat-2513	335	43	,	,	PUNCT
easat-2513	335	44	“	"	PUNCT
easat-2513	335	45	the	the	DET
easat-2513	335	46	dynamics	dynamic	NOUN
easat-2513	335	47	of	of	ADP
easat-2513	335	48	interorganizational	interorganizational	ADJ
easat-2513	335	49	collaborative	collaborative	ADJ
easat-2513	335	50	relationships	relationship	NOUN
easat-2513	335	51	:	:	PUNCT
easat-2513	335	52	introduction	introduction	NOUN
easat-2513	335	53	,	,	PUNCT
easat-2513	335	54	”	"	PUNCT
easat-2513	335	55	administrative	administrative	ADJ
easat-2513	335	56	sciences	science	NOUN
easat-2513	335	57	,	,	PUNCT
easat-2513	335	58	vol	vol	NOUN
easat-2513	335	59	.	.	PROPN
easat-2513	336	1	10	10	NUM
easat-2513	336	2	,	,	PUNCT
easat-2513	336	3	no	no	INTJ
easat-2513	336	4	.	.	NOUN
easat-2513	336	5	53	53	NUM
easat-2513	336	6	,	,	PUNCT
easat-2513	336	7	pp	pp	ADJ
easat-2513	336	8	.	.	PUNCT
easat-2513	337	1	1	1	NUM
easat-2513	337	2	-	-	SYM
easat-2513	337	3	9	9	NUM
easat-2513	337	4	,	,	PUNCT
easat-2513	337	5	2020	2020	NUM
easat-2513	337	6	.	.	PUNCT
easat-2513	338	1	[	[	X
easat-2513	338	2	20	20	NUM
easat-2513	338	3	]	]	PUNCT
easat-2513	338	4	p.	p.	NOUN
easat-2513	338	5	crosby	crosby	PROPN
easat-2513	338	6	b	b	PROPN
easat-2513	338	7	,	,	PUNCT
easat-2513	338	8	quality	quality	NOUN
easat-2513	338	9	is	be	AUX
easat-2513	338	10	free	free	ADJ
easat-2513	338	11	,	,	PUNCT
easat-2513	338	12	united	united	ADJ
easat-2513	338	13	state	state	PROPN
easat-2513	338	14	:	:	PUNCT
easat-2513	338	15	mc	mc	PROPN
easat-2513	338	16	graw	graw	PROPN
easat-2513	338	17	hill	hill	PROPN
easat-2513	338	18	,	,	PUNCT
easat-2513	338	19	1979	1979	NUM
easat-2513	338	20	.	.	PUNCT
easat-2513	339	1	[	[	X
easat-2513	339	2	21	21	NUM
easat-2513	339	3	]	]	X
easat-2513	339	4	d.	d.	PROPN
easat-2513	339	5	race	race	PROPN
easat-2513	339	6	dan	dan	PROPN
easat-2513	339	7	j.	j.	PROPN
easat-2513	339	8	millar	millar	PROPN
easat-2513	339	9	,	,	PUNCT
easat-2513	339	10	“	"	PUNCT
easat-2513	339	11	training	training	NOUN
easat-2513	339	12	manual	manual	NOUN
easat-2513	339	13	:	:	PUNCT
easat-2513	339	14	social	social	ADJ
easat-2513	339	15	and	and	CCONJ
easat-2513	339	16	community	community	NOUN
easat-2513	339	17	dimensions	dimension	NOUN
easat-2513	339	18	of	of	ADP
easat-2513	339	19	aciar	aciar	ADJ
easat-2513	339	20	project	project	NOUN
easat-2513	339	21	,	,	PUNCT
easat-2513	339	22	”	"	PUNCT
easat-2513	339	23	australian	australian	ADJ
easat-2513	339	24	center	center	NOUN
easat-2513	339	25	for	for	ADP
easat-2513	339	26	international	international	ADJ
easat-2513	339	27	agricultural	agricultural	ADJ
easat-2513	339	28	research	research	NOUN
easat-2513	339	29	institute	institute	NOUN
easat-2513	339	30	fro	fro	NOUN
easat-2513	339	31	land	land	NOUN
easat-2513	339	32	,	,	PUNCT
easat-2513	339	33	water	water	NOUN
easat-2513	339	34	,	,	PUNCT
easat-2513	339	35	and	and	CCONJ
easat-2513	339	36	society	society	NOUN
easat-2513	339	37	of	of	ADP
easat-2513	339	38	charles	charles	PROPN
easat-2513	339	39	strurt	strurt	PROPN
easat-2513	339	40	university	university	PROPN
easat-2513	339	41	,	,	PUNCT
easat-2513	339	42	australia	australia	PROPN
easat-2513	339	43	,	,	PUNCT
easat-2513	339	44	2006	2006	NUM
easat-2513	339	45	.	.	PUNCT
easat-2513	340	1	[	[	X
easat-2513	340	2	22	22	NUM
easat-2513	340	3	]	]	PUNCT
easat-2513	340	4	j.	j.	PROPN
easat-2513	340	5	f.	f.	PROPN
easat-2513	340	6	gonsalves	gonsalves	PROPN
easat-2513	340	7	,	,	PUNCT
easat-2513	340	8	“	"	PUNCT
easat-2513	340	9	a	a	DET
easat-2513	340	10	new	new	ADJ
easat-2513	340	11	relevance	relevance	NOUN
easat-2513	340	12	and	and	CCONJ
easat-2513	340	13	better	well	ADJ
easat-2513	340	14	prospects	prospect	NOUN
easat-2513	340	15	for	for	ADP
easat-2513	340	16	wider	wide	ADJ
easat-2513	340	17	uptake	uptake	NOUN
easat-2513	340	18	of	of	ADP
easat-2513	340	19	social	social	ADJ
easat-2513	340	20	learning	learning	NOUN
easat-2513	340	21	within	within	ADP
easat-2513	340	22	cgiar	cgiar	ADJ
easat-2513	340	23	,	,	PUNCT
easat-2513	340	24	”	"	PUNCT
easat-2513	340	25	ccafs	ccafs	NOUN
easat-2513	340	26	working	working	NOUN
easat-2513	340	27	paper	paper	NOUN
easat-2513	340	28	.	.	PUNCT
easat-2513	340	29	,	,	PUNCT
easat-2513	340	30	2013	2013	NUM
easat-2513	340	31	.	.	PUNCT
easat-2513	341	1	[	[	X
easat-2513	341	2	23	23	NUM
easat-2513	341	3	]	]	X
easat-2513	341	4	c.	c.	PROPN
easat-2513	341	5	garaway	garaway	PROPN
easat-2513	341	6	dan	dan	PROPN
easat-2513	341	7	r.	r.	PROPN
easat-2513	341	8	arthur	arthur	PROPN
easat-2513	341	9	,	,	PUNCT
easat-2513	341	10	adaptive	adaptive	ADJ
easat-2513	341	11	learning	learning	NOUN
easat-2513	341	12	:	:	PUNCT
easat-2513	341	13	a	a	DET
easat-2513	341	14	practical	practical	ADJ
easat-2513	341	15	framework	framework	NOUN
easat-2513	341	16	for	for	ADP
easat-2513	341	17	implementing	implement	VERB
easat-2513	341	18	adaptive	adaptive	ADJ
easat-2513	341	19	co	co	NOUN
easat-2513	341	20	-	-	NOUN
easat-2513	341	21	management	management	NOUN
easat-2513	341	22	,	,	PUNCT
easat-2513	341	23	london	london	PROPN
easat-2513	341	24	,	,	PUNCT
easat-2513	341	25	uk	uk	PROPN
easat-2513	341	26	:	:	PUNCT
easat-2513	341	27	mrag	mrag	PROPN
easat-2513	341	28	ltd	ltd	PROPN
easat-2513	341	29	,	,	PUNCT
easat-2513	341	30	2004	2004	NUM
easat-2513	341	31	.	.	PUNCT
easat-2513	342	1	[	[	X
easat-2513	342	2	24	24	NUM
easat-2513	342	3	]	]	PUNCT
easat-2513	342	4	b.	b.	PROPN
easat-2513	342	5	azheri	azheri	PROPN
easat-2513	342	6	,	,	PUNCT
easat-2513	342	7	corporate	corporate	ADJ
easat-2513	342	8	social	social	ADJ
easat-2513	342	9	responsibility	responsibility	NOUN
easat-2513	342	10	:	:	PUNCT
easat-2513	342	11	dari	dari	PROPN
easat-2513	342	12	voluntary	voluntary	PROPN
easat-2513	342	13	menjadi	menjadi	PROPN
easat-2513	342	14	mandatory	mandatory	PROPN
easat-2513	342	15	,	,	PUNCT
easat-2513	342	16	jakarta	jakarta	PROPN
easat-2513	342	17	:	:	PUNCT
easat-2513	342	18	rajawali	rajawali	VERB
easat-2513	342	19	pers	per	NOUN
easat-2513	342	20	,	,	PUNCT
easat-2513	342	21	2012	2012	NUM
easat-2513	342	22	.	.	PUNCT
easat-2513	343	1	[	[	X
easat-2513	343	2	25	25	NUM
easat-2513	343	3	]	]	X
easat-2513	343	4	e.	e.	PROPN
easat-2513	343	5	sørensen	sørensen	PROPN
easat-2513	343	6	dan	dan	PROPN
easat-2513	343	7	j.	j.	PROPN
easat-2513	343	8	torfing	torfing	PROPN
easat-2513	343	9	,	,	PUNCT
easat-2513	343	10	“	"	PUNCT
easat-2513	343	11	accountable	accountable	ADJ
easat-2513	343	12	government	government	NOUN
easat-2513	343	13	through	through	ADP
easat-2513	343	14	collaborative	collaborative	ADJ
easat-2513	343	15	governance	governance	NOUN
easat-2513	343	16	?	?	PUNCT
easat-2513	343	17	,	,	PUNCT
easat-2513	343	18	”	"	PUNCT
easat-2513	343	19	administrative	administrative	ADJ
easat-2513	343	20	sciences	science	NOUN
easat-2513	343	21	,	,	PUNCT
easat-2513	343	22	vol	vol	NOUN
easat-2513	343	23	.	.	PROPN
easat-2513	343	24	11	11	NUM
easat-2513	343	25	,	,	PUNCT
easat-2513	343	26	no	no	INTJ
easat-2513	343	27	.	.	NOUN
easat-2513	344	1	127	127	NUM
easat-2513	344	2	,	,	PUNCT
easat-2513	344	3	pp	pp	ADJ
easat-2513	344	4	.	.	PUNCT
easat-2513	345	1	1	1	NUM
easat-2513	345	2	-	-	SYM
easat-2513	345	3	20	20	NUM
easat-2513	345	4	,	,	PUNCT
easat-2513	345	5	2021	2021	NUM
easat-2513	345	6	.	.	PUNCT
easat-2513	346	1	[	[	X
easat-2513	346	2	26	26	NUM
easat-2513	346	3	]	]	X
easat-2513	346	4	sudarmo	sudarmo	PROPN
easat-2513	346	5	,	,	PUNCT
easat-2513	346	6	isu	isu	NOUN
easat-2513	346	7	-	-	PUNCT
easat-2513	346	8	isu	isu	NOUN
easat-2513	346	9	administrasi	administrasi	NOUN
easat-2513	346	10	publik	publik	PROPN
easat-2513	346	11	dalam	dalam	PROPN
easat-2513	346	12	perspektif	perspektif	PROPN
easat-2513	346	13	governance	governance	NOUN
easat-2513	346	14	,	,	PUNCT
easat-2513	346	15	jakarta	jakarta	PROPN
easat-2513	346	16	:	:	PUNCT
easat-2513	346	17	smart	smart	ADJ
easat-2513	346	18	media	medium	NOUN
easat-2513	346	19	,	,	PUNCT
easat-2513	346	20	2011	2011	NUM
easat-2513	346	21	.	.	PUNCT