id	sid	tid	token	lemma	pos
faba-160	1	1	127	127	NUM
faba-160	1	2	finance	finance	NOUN
faba-160	1	3	,	,	PUNCT
faba-160	1	4	accounting	accounting	NOUN
faba-160	1	5	and	and	CCONJ
faba-160	1	6	business	business	NOUN
faba-160	1	7	analysis	analysis	NOUN
faba-160	1	8	volume	volume	NOUN
faba-160	1	9	5	5	NUM
faba-160	1	10	issue	issue	NOUN
faba-160	1	11	2	2	NUM
faba-160	1	12	,	,	PUNCT
faba-160	1	13	2023	2023	NUM
faba-160	1	14	http://faba.bg/	http://faba.bg/	NOUN
faba-160	1	15	issn	issn	VERB
faba-160	1	16	2603	2603	NUM
faba-160	1	17	-	-	SYM
faba-160	1	18	5324	5324	NUM
faba-160	1	19	implementation	implementation	NOUN
faba-160	1	20	of	of	ADP
faba-160	1	21	the	the	DET
faba-160	1	22	money	money	NOUN
faba-160	1	23	follow	follow	NOUN
faba-160	1	24	program	program	NOUN
faba-160	1	25	concept	concept	NOUN
faba-160	1	26	in	in	ADP
faba-160	1	27	performancebased	performancebase	VERB
faba-160	1	28	budgeting	budget	VERB
faba-160	1	29	in	in	ADP
faba-160	1	30	indonesia	indonesia	PROPN
faba-160	1	31	siti	siti	PROPN
faba-160	1	32	karlina1	karlina1	PROPN
faba-160	2	1	*	*	PUNCT
faba-160	2	2	,	,	PUNCT
faba-160	2	3	ira	ira	PROPN
faba-160	2	4	novianty2	novianty2	PROPN
faba-160	2	5	government	government	NOUN
faba-160	2	6	management	management	NOUN
faba-160	2	7	accounting	accounting	NOUN
faba-160	2	8	,	,	PUNCT
faba-160	2	9	politeknik	politeknik	PROPN
faba-160	2	10	negeri	negeri	PROPN
faba-160	2	11	bandung	bandung	PROPN
faba-160	2	12	,	,	PUNCT
faba-160	2	13	bandung	bandung	PROPN
faba-160	2	14	,	,	PUNCT
faba-160	2	15	indonesia1	indonesia1	NOUN
faba-160	2	16	government	government	NOUN
faba-160	2	17	management	management	NOUN
faba-160	2	18	accounting	accounting	NOUN
faba-160	2	19	,	,	PUNCT
faba-160	2	20	politeknik	politeknik	PROPN
faba-160	2	21	negeri	negeri	PROPN
faba-160	2	22	bandung	bandung	PROPN
faba-160	2	23	,	,	PUNCT
faba-160	2	24	bandung	bandung	PROPN
faba-160	2	25	,	,	PUNCT
faba-160	2	26	indonesia2	indonesia2	NOUN
faba-160	2	27	*	*	PUNCT
faba-160	2	28	corresponding	correspond	VERB
faba-160	2	29	author	author	NOUN
faba-160	2	30	info	info	NOUN
faba-160	2	31	articles	article	NOUN
faba-160	2	32	abstract	abstract	ADJ
faba-160	2	33	history	history	NOUN
faba-160	2	34	article	article	NOUN
faba-160	2	35	:	:	PUNCT
faba-160	2	36	submitted	submit	VERB
faba-160	2	37	5	5	NUM
faba-160	2	38	july	july	PROPN
faba-160	2	39	2023	2023	NUM
faba-160	2	40	revised	revise	VERB
faba-160	2	41	4	4	NUM
faba-160	2	42	december	december	PROPN
faba-160	2	43	2023	2023	NUM
faba-160	2	44	accepted	accept	VERB
faba-160	2	45	9	9	NUM
faba-160	2	46	december	december	PROPN
faba-160	2	47	2023	2023	NUM
faba-160	2	48	purpose	purpose	NOUN
faba-160	2	49	:	:	PUNCT
faba-160	2	50	the	the	DET
faba-160	2	51	purpose	purpose	NOUN
faba-160	2	52	of	of	ADP
faba-160	2	53	this	this	DET
faba-160	2	54	study	study	NOUN
faba-160	2	55	is	be	AUX
faba-160	2	56	to	to	PART
faba-160	2	57	discuss	discuss	VERB
faba-160	2	58	how	how	SCONJ
faba-160	2	59	the	the	DET
faba-160	2	60	implementation	implementation	NOUN
faba-160	2	61	of	of	ADP
faba-160	2	62	the	the	DET
faba-160	2	63	money	money	NOUN
faba-160	2	64	follow	follow	NOUN
faba-160	2	65	program	program	NOUN
faba-160	2	66	concept	concept	NOUN
faba-160	2	67	in	in	ADP
faba-160	2	68	performance	performance	NOUN
faba-160	2	69	-	-	PUNCT
faba-160	2	70	based	base	VERB
faba-160	2	71	budgeting	budgeting	NOUN
faba-160	2	72	in	in	ADP
faba-160	2	73	local	local	ADJ
faba-160	2	74	governments	government	NOUN
faba-160	2	75	in	in	ADP
faba-160	2	76	indonesia	indonesia	PROPN
faba-160	2	77	.	.	PUNCT
faba-160	3	1	design	design	NOUN
faba-160	3	2	/	/	SYM
faba-160	3	3	methodology	methodology	NOUN
faba-160	3	4	/	/	SYM
faba-160	3	5	approach	approach	NOUN
faba-160	3	6	:	:	PUNCT
faba-160	3	7	this	this	DET
faba-160	3	8	study	study	NOUN
faba-160	3	9	uses	use	VERB
faba-160	3	10	descriptive	descriptive	ADJ
faba-160	3	11	research	research	NOUN
faba-160	3	12	by	by	ADP
faba-160	3	13	using	use	VERB
faba-160	3	14	questionnaires	questionnaire	NOUN
faba-160	3	15	in	in	ADP
faba-160	3	16	data	datum	NOUN
faba-160	3	17	collection	collection	NOUN
faba-160	3	18	.	.	PUNCT
faba-160	4	1	the	the	DET
faba-160	4	2	questionnaires	questionnaire	NOUN
faba-160	4	3	were	be	AUX
faba-160	4	4	distributed	distribute	VERB
faba-160	4	5	to	to	ADP
faba-160	4	6	regional	regional	ADJ
faba-160	4	7	work	work	NOUN
faba-160	4	8	units	unit	NOUN
faba-160	4	9	as	as	ADP
faba-160	4	10	an	an	DET
faba-160	4	11	element	element	NOUN
faba-160	4	12	of	of	ADP
faba-160	4	13	implementing	implement	VERB
faba-160	4	14	local	local	ADJ
faba-160	4	15	government	government	NOUN
faba-160	4	16	policies	policy	NOUN
faba-160	4	17	in	in	ADP
faba-160	4	18	indonesia	indonesia	PROPN
faba-160	4	19	.	.	PUNCT
faba-160	5	1	findings	finding	NOUN
faba-160	5	2	:	:	PUNCT
faba-160	5	3	the	the	DET
faba-160	5	4	results	result	NOUN
faba-160	5	5	showed	show	VERB
faba-160	5	6	that	that	SCONJ
faba-160	5	7	the	the	DET
faba-160	5	8	implementation	implementation	NOUN
faba-160	5	9	of	of	ADP
faba-160	5	10	the	the	DET
faba-160	5	11	money	money	NOUN
faba-160	5	12	follow	follow	NOUN
faba-160	5	13	program	program	NOUN
faba-160	5	14	concept	concept	NOUN
faba-160	5	15	in	in	ADP
faba-160	5	16	the	the	DET
faba-160	5	17	implementation	implementation	NOUN
faba-160	5	18	of	of	ADP
faba-160	5	19	performance	performance	NOUN
faba-160	5	20	-	-	PUNCT
faba-160	5	21	based	base	VERB
faba-160	5	22	budgeting	budgeting	NOUN
faba-160	5	23	in	in	ADP
faba-160	5	24	local	local	ADJ
faba-160	5	25	governments	government	NOUN
faba-160	5	26	in	in	ADP
faba-160	5	27	indonesia	indonesia	PROPN
faba-160	5	28	has	have	AUX
faba-160	5	29	been	be	AUX
faba-160	5	30	well	well	ADV
faba-160	5	31	implemented	implement	VERB
faba-160	5	32	.	.	PUNCT
faba-160	6	1	however	however	ADV
faba-160	6	2	,	,	PUNCT
faba-160	6	3	there	there	PRON
faba-160	6	4	are	be	VERB
faba-160	6	5	still	still	ADV
faba-160	6	6	obstacles	obstacle	NOUN
faba-160	6	7	,	,	PUNCT
faba-160	6	8	such	such	ADJ
faba-160	6	9	as	as	ADP
faba-160	6	10	coordination	coordination	NOUN
faba-160	6	11	between	between	ADP
faba-160	6	12	regional	regional	ADJ
faba-160	6	13	apparatus	apparatus	NOUN
faba-160	6	14	work	work	NOUN
faba-160	6	15	units	unit	NOUN
faba-160	6	16	that	that	PRON
faba-160	6	17	is	be	AUX
faba-160	6	18	still	still	ADV
faba-160	6	19	difficult	difficult	ADJ
faba-160	6	20	,	,	PUNCT
faba-160	6	21	the	the	DET
faba-160	6	22	system	system	NOUN
faba-160	6	23	used	use	VERB
faba-160	6	24	in	in	ADP
faba-160	6	25	planning	planning	NOUN
faba-160	6	26	and	and	CCONJ
faba-160	6	27	budgeting	budgeting	NOUN
faba-160	6	28	that	that	PRON
faba-160	6	29	is	be	AUX
faba-160	6	30	not	not	PART
faba-160	6	31	yet	yet	ADV
faba-160	6	32	adequate	adequate	ADJ
faba-160	6	33	,	,	PUNCT
faba-160	6	34	and	and	CCONJ
faba-160	6	35	the	the	DET
faba-160	6	36	limited	limited	ADJ
faba-160	6	37	budget	budget	NOUN
faba-160	6	38	owned	own	VERB
faba-160	6	39	by	by	ADP
faba-160	6	40	local	local	ADJ
faba-160	6	41	governments	government	NOUN
faba-160	6	42	to	to	PART
faba-160	6	43	finance	finance	VERB
faba-160	6	44	priority	priority	NOUN
faba-160	6	45	programs	program	NOUN
faba-160	6	46	and	and	CCONJ
faba-160	6	47	activities	activity	NOUN
faba-160	6	48	.	.	PUNCT
faba-160	7	1	practical	practical	ADJ
faba-160	7	2	implication	implication	NOUN
faba-160	7	3	:	:	PUNCT
faba-160	7	4	the	the	DET
faba-160	7	5	implication	implication	NOUN
faba-160	7	6	of	of	ADP
faba-160	7	7	this	this	DET
faba-160	7	8	research	research	NOUN
faba-160	7	9	for	for	ADP
faba-160	7	10	local	local	ADJ
faba-160	7	11	governments	government	NOUN
faba-160	7	12	in	in	ADP
faba-160	7	13	indonesia	indonesia	PROPN
faba-160	7	14	is	be	AUX
faba-160	7	15	to	to	PART
faba-160	7	16	provide	provide	VERB
faba-160	7	17	input	input	NOUN
faba-160	7	18	to	to	PART
faba-160	7	19	evaluate	evaluate	VERB
faba-160	7	20	the	the	DET
faba-160	7	21	system	system	NOUN
faba-160	7	22	used	use	VERB
faba-160	7	23	in	in	ADP
faba-160	7	24	planning	planning	NOUN
faba-160	7	25	and	and	CCONJ
faba-160	7	26	budgeting	budgeting	NOUN
faba-160	7	27	and	and	CCONJ
faba-160	7	28	improve	improve	VERB
faba-160	7	29	coordination	coordination	NOUN
faba-160	7	30	between	between	ADP
faba-160	7	31	regional	regional	ADJ
faba-160	7	32	apparatuses	apparatus	NOUN
faba-160	7	33	so	so	SCONJ
faba-160	7	34	that	that	SCONJ
faba-160	7	35	the	the	DET
faba-160	7	36	implementation	implementation	NOUN
faba-160	7	37	of	of	ADP
faba-160	7	38	the	the	DET
faba-160	7	39	money	money	NOUN
faba-160	7	40	follow	follow	NOUN
faba-160	7	41	program	program	NOUN
faba-160	7	42	concept	concept	NOUN
faba-160	7	43	can	can	AUX
faba-160	7	44	run	run	VERB
faba-160	7	45	smoothly	smoothly	ADV
faba-160	7	46	.	.	PUNCT
faba-160	8	1	originality	originality	NOUN
faba-160	8	2	/	/	SYM
faba-160	8	3	value	value	NOUN
faba-160	8	4	:	:	PUNCT
faba-160	8	5	this	this	DET
faba-160	8	6	research	research	NOUN
faba-160	8	7	examines	examine	VERB
faba-160	8	8	the	the	DET
faba-160	8	9	implementation	implementation	NOUN
faba-160	8	10	of	of	ADP
faba-160	8	11	the	the	DET
faba-160	8	12	money	money	NOUN
faba-160	8	13	follow	follow	NOUN
faba-160	8	14	program	program	NOUN
faba-160	8	15	concept	concept	NOUN
faba-160	8	16	,	,	PUNCT
faba-160	8	17	which	which	PRON
faba-160	8	18	is	be	AUX
faba-160	8	19	a	a	DET
faba-160	8	20	new	new	ADJ
faba-160	8	21	concept	concept	NOUN
faba-160	8	22	in	in	ADP
faba-160	8	23	performancebased	performancebase	VERB
faba-160	8	24	planning	planning	NOUN
faba-160	8	25	and	and	CCONJ
faba-160	8	26	budgeting	budgeting	NOUN
faba-160	8	27	in	in	ADP
faba-160	8	28	local	local	ADJ
faba-160	8	29	governments	government	NOUN
faba-160	8	30	in	in	ADP
faba-160	8	31	indonesia	indonesia	PROPN
faba-160	8	32	.	.	PUNCT
faba-160	9	1	paper	paper	NOUN
faba-160	9	2	type	type	NOUN
faba-160	9	3	:	:	PUNCT
faba-160	9	4	research	research	NOUN
faba-160	9	5	paper	paper	NOUN
faba-160	9	6	.	.	PUNCT
faba-160	10	1	keywords	keyword	NOUN
faba-160	10	2	:	:	PUNCT
faba-160	10	3	money	money	NOUN
faba-160	10	4	follow	follow	NOUN
faba-160	10	5	program	program	NOUN
faba-160	10	6	,	,	PUNCT
faba-160	10	7	performance	performance	NOUN
faba-160	10	8	-	-	PUNCT
faba-160	10	9	based	base	VERB
faba-160	10	10	budgeting	budgeting	NOUN
faba-160	10	11	.	.	PUNCT
faba-160	11	1	jel	jel	PROPN
faba-160	11	2	:	:	PUNCT
faba-160	11	3	h60	h60	PROPN
faba-160	11	4	,	,	PUNCT
faba-160	11	5	h61	h61	PROPN
faba-160	11	6	,	,	PUNCT
faba-160	11	7	h70	h70	NOUN
faba-160	11	8	.	.	PUNCT
faba-160	12	1	*	*	PUNCT
faba-160	12	2	address	address	NOUN
faba-160	12	3	correspondence	correspondence	NOUN
faba-160	12	4	:	:	PUNCT
faba-160	13	1	e	e	X
faba-160	13	2	-	-	NOUN
faba-160	13	3	mail	mail	NOUN
faba-160	13	4	:	:	PUNCT
faba-160	13	5	siti.karlina.amp19@polban.ac.id1	siti.karlina.amp19@polban.ac.id1	ADV
faba-160	13	6	ira.novianty@polban.ac.id	ira.novianty@polban.ac.id	PROPN
faba-160	13	7	2	2	NUM
faba-160	13	8	mailto:siti.karlina.amp19@polban.ac.id	mailto:siti.karlina.amp19@polban.ac.id	NOUN
faba-160	13	9	mailto:ira.novianty@polban.ac.id	mailto:ira.novianty@polban.ac.id	NOUN
faba-160	13	10	https://orcid.org/0009-0001-2403-2600	https://orcid.org/0009-0001-2403-2600	ADP
faba-160	13	11	https://orcid.org/0000-0001-7913-6071	https://orcid.org/0000-0001-7913-6071	PROPN
faba-160	13	12	siti	siti	PROPN
faba-160	13	13	karlina	karlina	PROPN
faba-160	13	14	and	and	CCONJ
faba-160	13	15	ira	ira	PROPN
faba-160	13	16	novianty	novianty	NOUN
faba-160	13	17	/	/	SYM
faba-160	13	18	finance	finance	NOUN
faba-160	13	19	,	,	PUNCT
faba-160	13	20	accounting	accounting	NOUN
faba-160	13	21	and	and	CCONJ
faba-160	13	22	business	business	NOUN
faba-160	13	23	analysis	analysis	NOUN
faba-160	13	24	,	,	PUNCT
faba-160	13	25	volume	volume	NOUN
faba-160	13	26	5	5	NUM
faba-160	13	27	,	,	PUNCT
faba-160	13	28	issue	issue	NOUN
faba-160	13	29	2	2	NUM
faba-160	13	30	,	,	PUNCT
faba-160	13	31	2023	2023	NUM
faba-160	13	32	128	128	NUM
faba-160	13	33	introduction	introduction	NOUN
faba-160	13	34	regional	regional	ADJ
faba-160	13	35	autonomy	autonomy	NOUN
faba-160	13	36	is	be	AUX
faba-160	13	37	the	the	DET
faba-160	13	38	right	right	NOUN
faba-160	13	39	and	and	CCONJ
faba-160	13	40	authority	authority	NOUN
faba-160	13	41	of	of	ADP
faba-160	13	42	regions	region	NOUN
faba-160	13	43	to	to	PART
faba-160	13	44	manage	manage	VERB
faba-160	13	45	their	their	PRON
faba-160	13	46	government	government	NOUN
faba-160	13	47	affairs	affair	NOUN
faba-160	13	48	in	in	ADP
faba-160	13	49	the	the	DET
faba-160	13	50	community	community	NOUN
faba-160	13	51	's	's	PART
faba-160	13	52	interests	interest	NOUN
faba-160	13	53	(	(	PUNCT
faba-160	13	54	christia	christia	PROPN
faba-160	13	55	and	and	CCONJ
faba-160	13	56	ispriyarso	ispriyarso	VERB
faba-160	13	57	2019	2019	NUM
faba-160	13	58	;	;	PUNCT
faba-160	13	59	sufianto	sufianto	NOUN
faba-160	13	60	2020	2020	NUM
faba-160	13	61	)	)	PUNCT
faba-160	13	62	.	.	PUNCT
faba-160	14	1	since	since	SCONJ
faba-160	14	2	regional	regional	ADJ
faba-160	14	3	autonomy	autonomy	NOUN
faba-160	14	4	,	,	PUNCT
faba-160	14	5	local	local	ADJ
faba-160	14	6	governments	government	NOUN
faba-160	14	7	have	have	AUX
faba-160	14	8	been	be	AUX
faba-160	14	9	given	give	VERB
faba-160	14	10	the	the	DET
faba-160	14	11	authority	authority	NOUN
faba-160	14	12	to	to	PART
faba-160	14	13	regulate	regulate	VERB
faba-160	14	14	and	and	CCONJ
faba-160	14	15	manage	manage	VERB
faba-160	14	16	their	their	PRON
faba-160	14	17	government	government	NOUN
faba-160	14	18	affairs	affair	NOUN
faba-160	14	19	,	,	PUNCT
faba-160	14	20	including	include	VERB
faba-160	14	21	regional	regional	ADJ
faba-160	14	22	financial	financial	ADJ
faba-160	14	23	management	management	NOUN
faba-160	14	24	.	.	PUNCT
faba-160	15	1	the	the	DET
faba-160	15	2	existence	existence	NOUN
faba-160	15	3	of	of	ADP
faba-160	15	4	budgeting	budget	VERB
faba-160	15	5	reforms	reform	NOUN
faba-160	15	6	marked	mark	VERB
faba-160	15	7	by	by	ADP
faba-160	15	8	the	the	DET
faba-160	15	9	issuance	issuance	NOUN
faba-160	15	10	of	of	ADP
faba-160	15	11	a	a	DET
faba-160	15	12	package	package	NOUN
faba-160	15	13	of	of	ADP
faba-160	15	14	laws	law	NOUN
faba-160	15	15	in	in	ADP
faba-160	15	16	state	state	NOUN
faba-160	15	17	finance	finance	NOUN
faba-160	15	18	,	,	PUNCT
faba-160	15	19	namely	namely	ADV
faba-160	15	20	law	law	NOUN
faba-160	15	21	number	number	NOUN
faba-160	15	22	no	no	NOUN
faba-160	15	23	.	.	PROPN
faba-160	15	24	17	17	NUM
faba-160	15	25	of	of	ADP
faba-160	15	26	2003	2003	NUM
faba-160	15	27	about	about	ADP
faba-160	15	28	on	on	ADP
faba-160	15	29	state	state	NOUN
faba-160	15	30	finance	finance	NOUN
faba-160	15	31	,	,	PUNCT
faba-160	15	32	law	law	NOUN
faba-160	15	33	number	number	NOUN
faba-160	15	34	no	no	NOUN
faba-160	15	35	.	.	NOUN
faba-160	15	36	1	1	NUM
faba-160	15	37	of	of	ADP
faba-160	15	38	2004	2004	NUM
faba-160	15	39	on	on	ADP
faba-160	15	40	state	state	NOUN
faba-160	15	41	treasury	treasury	NOUN
faba-160	15	42	,	,	PUNCT
faba-160	15	43	and	and	CCONJ
faba-160	15	44	law	law	NOUN
faba-160	15	45	number	number	NOUN
faba-160	15	46	no	no	NOUN
faba-160	15	47	.	.	NOUN
faba-160	15	48	15	15	NUM
faba-160	15	49	of	of	ADP
faba-160	15	50	2004	2004	NUM
faba-160	15	51	on	on	ADP
faba-160	15	52	examination	examination	NOUN
faba-160	15	53	of	of	ADP
faba-160	15	54	state	state	NOUN
faba-160	15	55	financial	financial	ADJ
faba-160	15	56	management	management	NOUN
faba-160	15	57	and	and	CCONJ
faba-160	15	58	responsibility	responsibility	NOUN
faba-160	15	59	has	have	VERB
faba-160	15	60	consequences	consequence	NOUN
faba-160	15	61	for	for	ADP
faba-160	15	62	the	the	DET
faba-160	15	63	application	application	NOUN
faba-160	15	64	of	of	ADP
faba-160	15	65	performance	performance	NOUN
faba-160	15	66	-	-	PUNCT
faba-160	15	67	based	base	VERB
faba-160	15	68	budgeting	budgeting	NOUN
faba-160	15	69	in	in	ADP
faba-160	15	70	regional	regional	ADJ
faba-160	15	71	financial	financial	ADJ
faba-160	15	72	management	management	NOUN
faba-160	15	73	(	(	PUNCT
faba-160	15	74	wardani	wardani	PROPN
faba-160	15	75	and	and	CCONJ
faba-160	15	76	silvia	silvia	PROPN
faba-160	15	77	2021	2021	NUM
faba-160	15	78	)	)	PUNCT
faba-160	15	79	.	.	PUNCT
faba-160	16	1	performance	performance	NOUN
faba-160	16	2	-	-	PUNCT
faba-160	16	3	based	base	VERB
faba-160	16	4	budgeting	budgeting	NOUN
faba-160	16	5	is	be	AUX
faba-160	16	6	an	an	DET
faba-160	16	7	approach	approach	NOUN
faba-160	16	8	to	to	ADP
faba-160	16	9	budgeting	budgeting	NOUN
faba-160	16	10	that	that	PRON
faba-160	16	11	focuses	focus	VERB
faba-160	16	12	on	on	ADP
faba-160	16	13	the	the	DET
faba-160	16	14	relationship	relationship	NOUN
faba-160	16	15	between	between	ADP
faba-160	16	16	inputs	input	NOUN
faba-160	16	17	,	,	PUNCT
faba-160	16	18	outputs	output	NOUN
faba-160	16	19	,	,	PUNCT
faba-160	16	20	and	and	CCONJ
faba-160	16	21	outcomes	outcome	NOUN
faba-160	16	22	as	as	ADV
faba-160	16	23	well	well	ADV
faba-160	16	24	as	as	ADP
faba-160	16	25	the	the	DET
faba-160	16	26	effectiveness	effectiveness	NOUN
faba-160	16	27	and	and	CCONJ
faba-160	16	28	efficiency	efficiency	NOUN
faba-160	16	29	of	of	ADP
faba-160	16	30	each	each	DET
faba-160	16	31	program	program	NOUN
faba-160	16	32	and	and	CCONJ
faba-160	16	33	activity	activity	NOUN
faba-160	16	34	implementation	implementation	NOUN
faba-160	16	35	(	(	PUNCT
faba-160	16	36	halim	halim	PROPN
faba-160	16	37	and	and	CCONJ
faba-160	16	38	iqbal	iqbal	PROPN
faba-160	16	39	2019	2019	NUM
faba-160	16	40	;	;	PUNCT
faba-160	16	41	borce	borce	NOUN
faba-160	16	42	and	and	CCONJ
faba-160	16	43	nikolov	nikolov	ADJ
faba-160	16	44	2015	2015	NUM
faba-160	16	45	)	)	PUNCT
faba-160	16	46	.	.	PUNCT
faba-160	17	1	the	the	DET
faba-160	17	2	purpose	purpose	NOUN
faba-160	17	3	of	of	ADP
faba-160	17	4	implementing	implement	VERB
faba-160	17	5	performance	performance	NOUN
faba-160	17	6	-	-	PUNCT
faba-160	17	7	based	base	VERB
faba-160	17	8	budgeting	budgeting	NOUN
faba-160	17	9	is	be	AUX
faba-160	17	10	to	to	PART
faba-160	17	11	create	create	VERB
faba-160	17	12	effectiveness	effectiveness	NOUN
faba-160	17	13	and	and	CCONJ
faba-160	17	14	efficiency	efficiency	NOUN
faba-160	17	15	in	in	ADP
faba-160	17	16	government	government	NOUN
faba-160	17	17	spending	spending	NOUN
faba-160	17	18	(	(	PUNCT
faba-160	17	19	borce	borce	NOUN
faba-160	17	20	and	and	CCONJ
faba-160	17	21	nikolov	nikolov	ADJ
faba-160	17	22	2015	2015	NUM
faba-160	17	23	)	)	PUNCT
faba-160	17	24	.	.	PUNCT
faba-160	18	1	since	since	SCONJ
faba-160	18	2	its	its	PRON
faba-160	18	3	inception	inception	NOUN
faba-160	18	4	,	,	PUNCT
faba-160	18	5	the	the	DET
faba-160	18	6	concept	concept	NOUN
faba-160	18	7	used	use	VERB
faba-160	18	8	in	in	ADP
faba-160	18	9	performance	performance	NOUN
faba-160	18	10	-	-	PUNCT
faba-160	18	11	based	base	VERB
faba-160	18	12	budgeting	budgeting	NOUN
faba-160	18	13	is	be	AUX
faba-160	18	14	the	the	DET
faba-160	18	15	money	money	NOUN
faba-160	18	16	-	-	PUNCT
faba-160	18	17	follow	follow	NOUN
faba-160	18	18	function	function	NOUN
faba-160	18	19	,	,	PUNCT
faba-160	18	20	which	which	PRON
faba-160	18	21	focuses	focus	VERB
faba-160	18	22	on	on	ADP
faba-160	18	23	budget	budget	NOUN
faba-160	18	24	allocation	allocation	NOUN
faba-160	18	25	based	base	VERB
faba-160	18	26	on	on	ADP
faba-160	18	27	the	the	DET
faba-160	18	28	functions	function	NOUN
faba-160	18	29	of	of	ADP
faba-160	18	30	each	each	DET
faba-160	18	31	unit	unit	NOUN
faba-160	18	32	in	in	ADP
faba-160	18	33	government	government	NOUN
faba-160	18	34	agencies	agency	NOUN
faba-160	18	35	(	(	PUNCT
faba-160	18	36	ningsih	ningsih	NOUN
faba-160	18	37	,	,	PUNCT
faba-160	18	38	wirahadi	wirahadi	NOUN
faba-160	18	39	,	,	PUNCT
faba-160	18	40	and	and	CCONJ
faba-160	18	41	fontanella	fontanella	NOUN
faba-160	18	42	2018	2018	NUM
faba-160	18	43	)	)	PUNCT
faba-160	18	44	.	.	PUNCT
faba-160	19	1	however	however	ADV
faba-160	19	2	,	,	PUNCT
faba-160	19	3	over	over	ADP
faba-160	19	4	time	time	NOUN
faba-160	19	5	,	,	PUNCT
faba-160	19	6	the	the	DET
faba-160	19	7	facts	fact	NOUN
faba-160	19	8	on	on	ADP
faba-160	19	9	the	the	DET
faba-160	19	10	ground	ground	NOUN
faba-160	19	11	show	show	VERB
faba-160	19	12	that	that	SCONJ
faba-160	19	13	there	there	PRON
faba-160	19	14	are	be	VERB
faba-160	19	15	still	still	ADV
faba-160	19	16	weaknesses	weakness	NOUN
faba-160	19	17	in	in	ADP
faba-160	19	18	the	the	DET
faba-160	19	19	concept	concept	NOUN
faba-160	19	20	,	,	PUNCT
faba-160	19	21	including	include	VERB
faba-160	19	22	stalled	stall	VERB
faba-160	19	23	projects	project	NOUN
faba-160	19	24	at	at	ADP
faba-160	19	25	the	the	DET
faba-160	19	26	central	central	ADJ
faba-160	19	27	level	level	NOUN
faba-160	19	28	and	and	CCONJ
faba-160	19	29	the	the	DET
faba-160	19	30	local	local	ADJ
faba-160	19	31	government	government	NOUN
faba-160	19	32	level	level	NOUN
faba-160	19	33	due	due	ADP
faba-160	19	34	to	to	ADP
faba-160	19	35	a	a	DET
faba-160	19	36	mismatch	mismatch	NOUN
faba-160	19	37	between	between	ADP
faba-160	19	38	planning	planning	NOUN
faba-160	19	39	and	and	CCONJ
faba-160	19	40	budgeting	budgeting	NOUN
faba-160	19	41	as	as	ADV
faba-160	19	42	well	well	ADV
faba-160	19	43	as	as	ADP
faba-160	19	44	spending	spending	NOUN
faba-160	19	45	that	that	PRON
faba-160	19	46	exceeds	exceed	VERB
faba-160	19	47	the	the	DET
faba-160	19	48	set	set	ADJ
faba-160	19	49	budget	budget	NOUN
faba-160	19	50	and	and	CCONJ
faba-160	19	51	political	political	ADJ
faba-160	19	52	influence	influence	NOUN
faba-160	19	53	on	on	ADP
faba-160	19	54	budgeting	budgeting	PROPN
faba-160	19	55	(	(	PUNCT
faba-160	19	56	mauro	mauro	PROPN
faba-160	19	57	,	,	PUNCT
faba-160	19	58	cinquini	cinquini	NOUN
faba-160	19	59	,	,	PUNCT
faba-160	19	60	and	and	CCONJ
faba-160	19	61	pianezzi	pianezzi	ADJ
faba-160	19	62	2019	2019	NUM
faba-160	19	63	)	)	PUNCT
faba-160	19	64	.	.	PUNCT
faba-160	20	1	therefore	therefore	ADV
faba-160	20	2	,	,	PUNCT
faba-160	20	3	since	since	SCONJ
faba-160	20	4	2014	2014	NUM
faba-160	20	5	the	the	DET
faba-160	20	6	central	central	ADJ
faba-160	20	7	government	government	NOUN
faba-160	20	8	has	have	AUX
faba-160	20	9	made	make	VERB
faba-160	20	10	a	a	DET
faba-160	20	11	policy	policy	NOUN
faba-160	20	12	to	to	PART
faba-160	20	13	change	change	VERB
faba-160	20	14	the	the	DET
faba-160	20	15	concept	concept	NOUN
faba-160	20	16	of	of	ADP
faba-160	20	17	performance	performance	NOUN
faba-160	20	18	-	-	PUNCT
faba-160	20	19	based	base	VERB
faba-160	20	20	budgeting	budgeting	NOUN
faba-160	20	21	from	from	ADP
faba-160	20	22	money	money	NOUN
faba-160	20	23	follow	follow	NOUN
faba-160	20	24	function	function	NOUN
faba-160	20	25	to	to	PART
faba-160	20	26	money	money	NOUN
faba-160	20	27	follow	follow	VERB
faba-160	20	28	the	the	DET
faba-160	20	29	program	program	NOUN
faba-160	20	30	(	(	PUNCT
faba-160	20	31	ningsih	ningsih	NOUN
faba-160	20	32	,	,	PUNCT
faba-160	20	33	wirahadi	wirahadi	NOUN
faba-160	20	34	,	,	PUNCT
faba-160	20	35	and	and	CCONJ
faba-160	20	36	fontanella	fontanella	NOUN
faba-160	20	37	2018	2018	NUM
faba-160	20	38	)	)	PUNCT
faba-160	20	39	.	.	PUNCT
faba-160	21	1	the	the	DET
faba-160	21	2	money	money	NOUN
faba-160	21	3	follow	follow	NOUN
faba-160	21	4	program	program	NOUN
faba-160	21	5	concept	concept	NOUN
faba-160	21	6	is	be	AUX
faba-160	21	7	a	a	DET
faba-160	21	8	planning	planning	NOUN
faba-160	21	9	and	and	CCONJ
faba-160	21	10	budgeting	budgeting	NOUN
faba-160	21	11	concept	concept	NOUN
faba-160	21	12	that	that	PRON
faba-160	21	13	focuses	focus	VERB
faba-160	21	14	on	on	ADP
faba-160	21	15	budget	budget	NOUN
faba-160	21	16	allocations	allocation	NOUN
faba-160	21	17	based	base	VERB
faba-160	21	18	on	on	ADP
faba-160	21	19	the	the	DET
faba-160	21	20	weight	weight	NOUN
faba-160	21	21	of	of	ADP
faba-160	21	22	programs	program	NOUN
faba-160	21	23	/	/	SYM
faba-160	21	24	activities	activity	NOUN
faba-160	21	25	following	follow	VERB
faba-160	21	26	the	the	DET
faba-160	21	27	objectives	objective	NOUN
faba-160	21	28	set	set	VERB
faba-160	21	29	by	by	ADP
faba-160	21	30	the	the	DET
faba-160	21	31	government	government	NOUN
faba-160	21	32	and	and	CCONJ
faba-160	21	33	has	have	VERB
faba-160	21	34	a	a	DET
faba-160	21	35	direct	direct	ADJ
faba-160	21	36	impact	impact	NOUN
faba-160	21	37	on	on	ADP
faba-160	21	38	society	society	NOUN
faba-160	21	39	(	(	PUNCT
faba-160	21	40	ningsih	ningsih	NOUN
faba-160	21	41	,	,	PUNCT
faba-160	21	42	wirahadi	wirahadi	NOUN
faba-160	21	43	,	,	PUNCT
faba-160	21	44	and	and	CCONJ
faba-160	21	45	fontanella	fontanella	NOUN
faba-160	21	46	2018	2018	NUM
faba-160	21	47	;	;	PUNCT
faba-160	21	48	suwanda	suwanda	PROPN
faba-160	21	49	et	et	PROPN
faba-160	21	50	al	al	PROPN
faba-160	21	51	.	.	PROPN
faba-160	21	52	2021	2021	NUM
faba-160	21	53	)	)	PUNCT
faba-160	21	54	.	.	PUNCT
faba-160	22	1	this	this	DET
faba-160	22	2	concept	concept	NOUN
faba-160	22	3	only	only	ADV
faba-160	22	4	began	begin	VERB
faba-160	22	5	to	to	PART
faba-160	22	6	be	be	AUX
faba-160	22	7	applied	apply	VERB
faba-160	22	8	at	at	ADP
faba-160	22	9	the	the	DET
faba-160	22	10	ministry	ministry	PROPN
faba-160	22	11	/	/	SYM
faba-160	22	12	agency	agency	PROPN
faba-160	22	13	/	/	SYM
faba-160	22	14	local	local	ADJ
faba-160	22	15	government	government	NOUN
faba-160	22	16	level	level	NOUN
faba-160	22	17	starting	start	VERB
faba-160	22	18	in	in	ADP
faba-160	22	19	2016	2016	NUM
faba-160	22	20	.	.	PUNCT
faba-160	23	1	it	it	PRON
faba-160	23	2	was	be	AUX
faba-160	23	3	further	far	ADV
faba-160	23	4	stipulated	stipulate	VERB
faba-160	23	5	in	in	ADP
faba-160	23	6	government	government	NOUN
faba-160	23	7	regulation	regulation	NOUN
faba-160	23	8	no	no	NOUN
faba-160	23	9	.	.	PROPN
faba-160	23	10	17	17	NUM
faba-160	23	11	of	of	ADP
faba-160	23	12	2017	2017	NUM
faba-160	23	13	on	on	ADP
faba-160	23	14	synchronize	synchronize	VERB
faba-160	23	15	the	the	DET
faba-160	23	16	national	national	PROPN
faba-160	23	17	development	development	PROPN
faba-160	23	18	planning	planning	NOUN
faba-160	23	19	and	and	CCONJ
faba-160	23	20	budgeting	budgeting	NOUN
faba-160	23	21	process	process	NOUN
faba-160	23	22	.	.	PUNCT
faba-160	24	1	of	of	ADP
faba-160	24	2	the	the	DET
faba-160	24	3	38	38	NUM
faba-160	24	4	provinces	province	NOUN
faba-160	24	5	in	in	ADP
faba-160	24	6	indonesia	indonesia	PROPN
faba-160	24	7	,	,	PUNCT
faba-160	24	8	the	the	DET
faba-160	24	9	west	west	PROPN
faba-160	24	10	java	java	PROPN
faba-160	24	11	provincial	provincial	ADJ
faba-160	24	12	government	government	NOUN
faba-160	24	13	is	be	AUX
faba-160	24	14	one	one	NUM
faba-160	24	15	of	of	ADP
faba-160	24	16	the	the	DET
faba-160	24	17	local	local	ADJ
faba-160	24	18	governments	government	NOUN
faba-160	24	19	implementing	implement	VERB
faba-160	24	20	the	the	DET
faba-160	24	21	money	money	NOUN
faba-160	24	22	follow	follow	NOUN
faba-160	24	23	program	program	NOUN
faba-160	24	24	concept	concept	NOUN
faba-160	24	25	in	in	ADP
faba-160	24	26	its	its	PRON
faba-160	24	27	planning	planning	NOUN
faba-160	24	28	and	and	CCONJ
faba-160	24	29	budgeting	budgeting	NOUN
faba-160	24	30	since	since	SCONJ
faba-160	24	31	2018	2018	NUM
faba-160	24	32	.	.	PUNCT
faba-160	25	1	based	base	VERB
faba-160	25	2	on	on	ADP
faba-160	25	3	data	datum	NOUN
faba-160	25	4	from	from	ADP
faba-160	25	5	the	the	DET
faba-160	25	6	budget	budget	NOUN
faba-160	25	7	realization	realization	NOUN
faba-160	25	8	report	report	NOUN
faba-160	25	9	of	of	ADP
faba-160	25	10	provincial	provincial	ADJ
faba-160	25	11	governments	government	NOUN
faba-160	25	12	throughout	throughout	ADP
faba-160	25	13	indonesia	indonesia	PROPN
faba-160	25	14	in	in	ADP
faba-160	25	15	2022	2022	NUM
faba-160	25	16	,	,	PUNCT
faba-160	25	17	the	the	DET
faba-160	25	18	west	west	PROPN
faba-160	25	19	java	java	PROPN
faba-160	25	20	provincial	provincial	ADJ
faba-160	25	21	government	government	NOUN
faba-160	25	22	ranks	rank	VERB
faba-160	25	23	first	first	ADV
faba-160	25	24	in	in	ADP
faba-160	25	25	the	the	DET
faba-160	25	26	realization	realization	NOUN
faba-160	25	27	of	of	ADP
faba-160	25	28	the	the	DET
faba-160	25	29	highest	high	ADJ
faba-160	25	30	local	local	ADJ
faba-160	25	31	government	government	NOUN
faba-160	25	32	budget	budget	NOUN
faba-160	25	33	expenditure	expenditure	NOUN
faba-160	25	34	,	,	PUNCT
faba-160	25	35	which	which	PRON
faba-160	25	36	is	be	AUX
faba-160	25	37	88.00	88.00	NUM
faba-160	25	38	%	%	NOUN
faba-160	25	39	,	,	PUNCT
faba-160	25	40	and	and	CCONJ
faba-160	25	41	the	the	DET
faba-160	25	42	fifth	fifth	ADJ
faba-160	25	43	highest	high	ADJ
faba-160	25	44	local	local	ADJ
faba-160	25	45	government	government	NOUN
faba-160	25	46	budget	budget	NOUN
faba-160	25	47	revenue	revenue	NOUN
faba-160	25	48	realization	realization	NOUN
faba-160	25	49	,	,	PUNCT
faba-160	25	50	which	which	PRON
faba-160	25	51	is	be	AUX
faba-160	25	52	63.40	63.40	NUM
faba-160	25	53	%	%	NOUN
faba-160	25	54	.	.	PUNCT
faba-160	26	1	therefore	therefore	ADV
faba-160	26	2	,	,	PUNCT
faba-160	26	3	based	base	VERB
faba-160	26	4	on	on	ADP
faba-160	26	5	the	the	DET
faba-160	26	6	phenomena	phenomenon	NOUN
faba-160	26	7	described	describe	VERB
faba-160	26	8	above	above	ADV
faba-160	26	9	,	,	PUNCT
faba-160	26	10	the	the	DET
faba-160	26	11	purpose	purpose	NOUN
faba-160	26	12	of	of	ADP
faba-160	26	13	this	this	DET
faba-160	26	14	study	study	NOUN
faba-160	26	15	is	be	AUX
faba-160	26	16	to	to	PART
faba-160	26	17	discuss	discuss	VERB
faba-160	26	18	how	how	SCONJ
faba-160	26	19	the	the	DET
faba-160	26	20	implementation	implementation	NOUN
faba-160	26	21	of	of	ADP
faba-160	26	22	the	the	DET
faba-160	26	23	money	money	NOUN
faba-160	26	24	follow	follow	NOUN
faba-160	26	25	program	program	NOUN
faba-160	26	26	concept	concept	NOUN
faba-160	26	27	in	in	ADP
faba-160	26	28	performance	performance	NOUN
faba-160	26	29	-	-	PUNCT
faba-160	26	30	based	base	VERB
faba-160	26	31	budgeting	budgeting	NOUN
faba-160	26	32	in	in	ADP
faba-160	26	33	local	local	ADJ
faba-160	26	34	governments	government	NOUN
faba-160	26	35	in	in	ADP
faba-160	26	36	indonesia	indonesia	PROPN
faba-160	26	37	.	.	PUNCT
faba-160	27	1	methods	method	VERB
faba-160	27	2	the	the	DET
faba-160	27	3	type	type	NOUN
faba-160	27	4	of	of	ADP
faba-160	27	5	research	research	NOUN
faba-160	27	6	used	use	VERB
faba-160	27	7	in	in	ADP
faba-160	27	8	this	this	DET
faba-160	27	9	research	research	NOUN
faba-160	27	10	is	be	AUX
faba-160	27	11	descriptive	descriptive	ADJ
faba-160	27	12	research	research	NOUN
faba-160	27	13	.	.	PUNCT
faba-160	28	1	the	the	DET
faba-160	28	2	location	location	NOUN
faba-160	28	3	of	of	ADP
faba-160	28	4	this	this	DET
faba-160	28	5	research	research	NOUN
faba-160	28	6	is	be	AUX
faba-160	28	7	the	the	DET
faba-160	28	8	west	west	PROPN
faba-160	28	9	java	java	PROPN
faba-160	28	10	provincial	provincial	ADJ
faba-160	28	11	government	government	NOUN
faba-160	28	12	.	.	PUNCT
faba-160	29	1	the	the	DET
faba-160	29	2	population	population	NOUN
faba-160	29	3	in	in	ADP
faba-160	29	4	this	this	DET
faba-160	29	5	study	study	NOUN
faba-160	29	6	was	be	AUX
faba-160	29	7	36	36	NUM
faba-160	29	8	local	local	ADJ
faba-160	29	9	government	government	NOUN
faba-160	29	10	work	work	NOUN
faba-160	29	11	unit	unit	NOUN
faba-160	29	12	of	of	ADP
faba-160	29	13	west	west	PROPN
faba-160	29	14	java	java	PROPN
faba-160	29	15	province	province	PROPN
faba-160	29	16	.	.	PUNCT
faba-160	30	1	the	the	DET
faba-160	30	2	sampling	sample	VERB
faba-160	30	3	technique	technique	NOUN
faba-160	30	4	used	use	VERB
faba-160	30	5	is	be	AUX
faba-160	30	6	saturated	saturate	VERB
faba-160	30	7	sampling	sampling	NOUN
faba-160	30	8	or	or	CCONJ
faba-160	30	9	census	census	NOUN
faba-160	30	10	because	because	SCONJ
faba-160	30	11	all	all	DET
faba-160	30	12	the	the	DET
faba-160	30	13	population	population	NOUN
faba-160	30	14	is	be	AUX
faba-160	30	15	used	use	VERB
faba-160	30	16	as	as	ADP
faba-160	30	17	a	a	DET
faba-160	30	18	sample	sample	NOUN
faba-160	31	1	,	,	PUNCT
faba-160	31	2	so	so	CCONJ
faba-160	31	3	the	the	DET
faba-160	31	4	total	total	ADJ
faba-160	31	5	sample	sample	NOUN
faba-160	31	6	in	in	ADP
faba-160	31	7	this	this	DET
faba-160	31	8	study	study	NOUN
faba-160	31	9	is	be	AUX
faba-160	31	10	36	36	NUM
faba-160	31	11	local	local	ADJ
faba-160	31	12	government	government	NOUN
faba-160	31	13	work	work	NOUN
faba-160	31	14	unit	unit	NOUN
faba-160	31	15	of	of	ADP
faba-160	31	16	west	west	PROPN
faba-160	31	17	java	java	PROPN
faba-160	31	18	province	province	PROPN
faba-160	31	19	.	.	PUNCT
faba-160	32	1	the	the	DET
faba-160	32	2	type	type	NOUN
faba-160	32	3	of	of	ADP
faba-160	32	4	data	datum	NOUN
faba-160	32	5	used	use	VERB
faba-160	32	6	in	in	ADP
faba-160	32	7	this	this	DET
faba-160	32	8	study	study	NOUN
faba-160	32	9	is	be	AUX
faba-160	32	10	subject	subject	ADJ
faba-160	32	11	data	datum	NOUN
faba-160	32	12	(	(	PUNCT
faba-160	32	13	self	self	NOUN
faba-160	32	14	-	-	PUNCT
faba-160	32	15	report	report	NOUN
faba-160	32	16	data	datum	NOUN
faba-160	32	17	)	)	PUNCT
faba-160	32	18	in	in	ADP
faba-160	32	19	the	the	DET
faba-160	32	20	form	form	NOUN
faba-160	32	21	of	of	ADP
faba-160	32	22	opinions	opinion	NOUN
faba-160	32	23	from	from	ADP
faba-160	32	24	respondents	respondent	NOUN
faba-160	32	25	in	in	ADP
faba-160	32	26	each	each	DET
faba-160	32	27	local	local	ADJ
faba-160	32	28	government	government	NOUN
faba-160	32	29	work	work	NOUN
faba-160	32	30	unit	unit	NOUN
faba-160	32	31	of	of	ADP
faba-160	32	32	west	west	PROPN
faba-160	32	33	java	java	PROPN
faba-160	32	34	province	province	PROPN
faba-160	32	35	.	.	PUNCT
faba-160	33	1	the	the	DET
faba-160	33	2	data	data	NOUN
faba-160	33	3	source	source	NOUN
faba-160	33	4	used	use	VERB
faba-160	33	5	in	in	ADP
faba-160	33	6	this	this	DET
faba-160	33	7	study	study	NOUN
faba-160	33	8	is	be	AUX
faba-160	33	9	primary	primary	ADJ
faba-160	33	10	data	datum	NOUN
faba-160	33	11	from	from	ADP
faba-160	33	12	distributing	distribute	VERB
faba-160	33	13	questionnaires	questionnaire	NOUN
faba-160	33	14	given	give	VERB
faba-160	33	15	to	to	ADP
faba-160	33	16	36	36	NUM
faba-160	33	17	local	local	ADJ
faba-160	33	18	government	government	NOUN
faba-160	33	19	work	work	NOUN
faba-160	33	20	unit	unit	NOUN
faba-160	33	21	of	of	ADP
faba-160	33	22	west	west	PROPN
faba-160	33	23	java	java	PROPN
faba-160	33	24	province	province	PROPN
faba-160	33	25	.	.	PUNCT
faba-160	34	1	respondents	respondent	NOUN
faba-160	34	2	in	in	ADP
faba-160	34	3	this	this	DET
faba-160	34	4	study	study	NOUN
faba-160	34	5	were	be	AUX
faba-160	34	6	local	local	ADJ
faba-160	34	7	government	government	NOUN
faba-160	34	8	work	work	NOUN
faba-160	34	9	unit	unit	NOUN
faba-160	34	10	heads	head	NOUN
faba-160	34	11	,	,	PUNCT
faba-160	34	12	planning	planning	NOUN
faba-160	34	13	/	/	SYM
faba-160	34	14	budgeting	budgeting	NOUN
faba-160	34	15	sections	section	NOUN
faba-160	34	16	,	,	PUNCT
faba-160	34	17	and	and	CCONJ
faba-160	34	18	finance	finance	NOUN
faba-160	34	19	/	/	SYM
faba-160	34	20	accounting	accounting	NOUN
faba-160	34	21	sections	section	NOUN
faba-160	34	22	of	of	ADP
faba-160	34	23	each	each	DET
faba-160	34	24	local	local	ADJ
faba-160	34	25	government	government	NOUN
faba-160	34	26	work	work	NOUN
faba-160	34	27	unit	unit	NOUN
faba-160	34	28	in	in	ADP
faba-160	34	29	west	west	PROPN
faba-160	34	30	java	java	PROPN
faba-160	34	31	province	province	PROPN
faba-160	34	32	.	.	PUNCT
faba-160	35	1	the	the	DET
faba-160	35	2	data	datum	NOUN
faba-160	35	3	analysis	analysis	NOUN
faba-160	35	4	used	use	VERB
faba-160	35	5	in	in	ADP
faba-160	35	6	this	this	DET
faba-160	35	7	research	research	NOUN
faba-160	35	8	is	be	AUX
faba-160	35	9	descriptive	descriptive	ADJ
faba-160	35	10	.	.	PUNCT
faba-160	36	1	descriptive	descriptive	ADJ
faba-160	36	2	analysis	analysis	NOUN
faba-160	36	3	in	in	ADP
faba-160	36	4	this	this	DET
faba-160	36	5	study	study	NOUN
faba-160	36	6	explains	explain	VERB
faba-160	36	7	the	the	DET
faba-160	36	8	choice	choice	NOUN
faba-160	36	9	of	of	ADP
faba-160	36	10	respondents	respondent	NOUN
faba-160	36	11	'	'	PART
faba-160	36	12	answers	answer	NOUN
faba-160	36	13	from	from	ADP
faba-160	36	14	a	a	DET
faba-160	36	15	scale	scale	NOUN
faba-160	36	16	of	of	ADP
faba-160	36	17	1	1	NUM
faba-160	36	18	to	to	PART
faba-160	36	19	5	5	NUM
faba-160	36	20	,	,	PUNCT
faba-160	36	21	which	which	PRON
faba-160	36	22	reflects	reflect	VERB
faba-160	36	23	the	the	DET
faba-160	36	24	level	level	NOUN
faba-160	36	25	of	of	ADP
faba-160	36	26	answers	answer	NOUN
faba-160	36	27	from	from	ADP
faba-160	36	28	very	very	ADV
faba-160	36	29	bad	bad	ADJ
faba-160	36	30	to	to	ADP
faba-160	36	31	very	very	ADV
faba-160	36	32	good	good	ADJ
faba-160	36	33	.	.	PUNCT
faba-160	37	1	descriptive	descriptive	ADJ
faba-160	37	2	calculations	calculation	NOUN
faba-160	37	3	are	be	AUX
faba-160	37	4	carried	carry	VERB
faba-160	37	5	out	out	ADP
faba-160	37	6	by	by	ADP
faba-160	37	7	looking	look	VERB
faba-160	37	8	at	at	ADP
faba-160	37	9	the	the	DET
faba-160	37	10	mode	mode	NOUN
faba-160	37	11	and	and	CCONJ
faba-160	37	12	calculating	calculate	VERB
faba-160	37	13	the	the	DET
faba-160	37	14	average	average	ADJ
faba-160	37	15	answer	answer	NOUN
faba-160	37	16	from	from	ADP
faba-160	37	17	local	local	ADJ
faba-160	37	18	government	government	NOUN
faba-160	37	19	work	work	NOUN
faba-160	37	20	unit	unit	NOUN
faba-160	37	21	employees	employee	NOUN
faba-160	37	22	of	of	ADP
faba-160	37	23	west	west	PROPN
faba-160	37	24	java	java	PROPN
faba-160	37	25	province	province	PROPN
faba-160	37	26	.	.	PUNCT
faba-160	38	1	the	the	DET
faba-160	38	2	following	follow	VERB
faba-160	38	3	is	be	AUX
faba-160	38	4	the	the	DET
faba-160	38	5	formula	formula	NOUN
faba-160	38	6	used	use	VERB
faba-160	38	7	to	to	PART
faba-160	38	8	calculate	calculate	VERB
faba-160	38	9	the	the	DET
faba-160	38	10	average	average	NOUN
faba-160	38	11	.	.	PUNCT
faba-160	39	1	average	average	ADJ
faba-160	39	2	=	=	PUNCT
faba-160	39	3	∑	∑	PUNCT
faba-160	39	4	𝑥	𝑥	PROPN
faba-160	39	5	𝑛	𝑛	PROPN
faba-160	39	6	(	(	PUNCT
faba-160	39	7	1	1	NUM
faba-160	39	8	)	)	PUNCT
faba-160	40	1	where	where	SCONJ
faba-160	40	2	:	:	PUNCT
faba-160	40	3	x	x	X
faba-160	40	4	:	:	PUNCT
faba-160	40	5	total	total	ADJ
faba-160	40	6	observed	observe	VERB
faba-160	40	7	value	value	NOUN
faba-160	40	8	n	n	NOUN
faba-160	40	9	:	:	PUNCT
faba-160	40	10	number	number	NOUN
faba-160	40	11	of	of	ADP
faba-160	40	12	observations	observation	NOUN
faba-160	40	13	after	after	ADP
faba-160	40	14	calculating	calculate	VERB
faba-160	40	15	the	the	DET
faba-160	40	16	average	average	ADJ
faba-160	40	17	results	result	NOUN
faba-160	40	18	of	of	ADP
faba-160	40	19	respondents	respondent	NOUN
faba-160	40	20	'	'	PART
faba-160	40	21	answers	answer	NOUN
faba-160	40	22	,	,	PUNCT
faba-160	40	23	the	the	DET
faba-160	40	24	scale	scale	NOUN
faba-160	40	25	range	range	NOUN
faba-160	40	26	is	be	AUX
faba-160	40	27	calculated	calculate	VERB
faba-160	40	28	to	to	PART
faba-160	40	29	see	see	VERB
faba-160	40	30	the	the	DET
faba-160	40	31	siti	siti	NOUN
faba-160	40	32	karlina	karlina	PROPN
faba-160	40	33	and	and	CCONJ
faba-160	40	34	ira	ira	PROPN
faba-160	40	35	novianty	novianty	NOUN
faba-160	40	36	/	/	SYM
faba-160	40	37	finance	finance	NOUN
faba-160	40	38	,	,	PUNCT
faba-160	40	39	accounting	accounting	NOUN
faba-160	40	40	and	and	CCONJ
faba-160	40	41	business	business	NOUN
faba-160	40	42	analysis	analysis	NOUN
faba-160	40	43	,	,	PUNCT
faba-160	40	44	volume	volume	NOUN
faba-160	40	45	5	5	NUM
faba-160	40	46	,	,	PUNCT
faba-160	40	47	issue	issue	NOUN
faba-160	40	48	2	2	NUM
faba-160	40	49	,	,	PUNCT
faba-160	40	50	2023	2023	NUM
faba-160	40	51	129	129	NUM
faba-160	40	52	tendency	tendency	NOUN
faba-160	40	53	of	of	ADP
faba-160	40	54	respondents	respondent	NOUN
faba-160	40	55	'	'	PART
faba-160	40	56	answers	answer	NOUN
faba-160	40	57	to	to	ADP
faba-160	40	58	each	each	DET
faba-160	40	59	statement	statement	NOUN
faba-160	40	60	which	which	PRON
faba-160	40	61	can	can	AUX
faba-160	40	62	be	be	AUX
faba-160	40	63	calculated	calculate	VERB
faba-160	40	64	using	use	VERB
faba-160	40	65	the	the	DET
faba-160	40	66	following	follow	VERB
faba-160	40	67	formula	formula	NOUN
faba-160	40	68	.	.	PUNCT
faba-160	41	1	scale	scale	NOUN
faba-160	41	2	range	range	NOUN
faba-160	41	3	=	=	PUNCT
faba-160	41	4	(	(	PUNCT
faba-160	41	5	highest	high	ADJ
faba-160	41	6	score	score	NOUN
faba-160	41	7	−	−	PROPN
faba-160	41	8	lowest	low	ADJ
faba-160	41	9	score	score	NOUN
faba-160	41	10	)	)	PUNCT
faba-160	41	11	many	many	ADJ
faba-160	41	12	classes	class	NOUN
faba-160	41	13	=	=	SYM
faba-160	41	14	(	(	PUNCT
faba-160	41	15	5	5	NUM
faba-160	41	16	−	−	NOUN
faba-160	41	17	1	1	NUM
faba-160	41	18	)	)	PUNCT
faba-160	41	19	5	5	NUM
faba-160	41	20	=	=	SYM
faba-160	41	21	0,8	0,8	NUM
faba-160	41	22	(	(	PUNCT
faba-160	41	23	2	2	NUM
faba-160	41	24	)	)	PUNCT
faba-160	41	25	based	base	VERB
faba-160	41	26	on	on	ADP
faba-160	41	27	the	the	DET
faba-160	41	28	scale	scale	NOUN
faba-160	41	29	range	range	NOUN
faba-160	41	30	,	,	PUNCT
faba-160	41	31	an	an	DET
faba-160	41	32	interpretation	interpretation	NOUN
faba-160	41	33	is	be	AUX
faba-160	41	34	made	make	VERB
faba-160	41	35	based	base	VERB
faba-160	41	36	on	on	ADP
faba-160	41	37	the	the	DET
faba-160	41	38	predetermined	predetermine	VERB
faba-160	41	39	scale	scale	NOUN
faba-160	41	40	.	.	PUNCT
faba-160	42	1	table	table	NOUN
faba-160	42	2	1	1	NUM
faba-160	42	3	is	be	AUX
faba-160	42	4	a	a	DET
faba-160	42	5	scale	scale	NOUN
faba-160	42	6	interpretation	interpretation	NOUN
faba-160	42	7	based	base	VERB
faba-160	42	8	on	on	ADP
faba-160	42	9	the	the	DET
faba-160	42	10	scale	scale	NOUN
faba-160	42	11	range	range	NOUN
faba-160	42	12	according	accord	VERB
faba-160	42	13	to	to	ADP
faba-160	42	14	sugiyono	sugiyono	NOUN
faba-160	42	15	(	(	PUNCT
faba-160	42	16	2021	2021	NUM
faba-160	42	17	)	)	PUNCT
faba-160	42	18	.	.	PUNCT
faba-160	43	1	table	table	NOUN
faba-160	43	2	1	1	NUM
faba-160	43	3	.	.	PUNCT
faba-160	43	4	scale	scale	NOUN
faba-160	43	5	range	range	NOUN
faba-160	43	6	range	range	NOUN
faba-160	43	7	interpretation	interpretation	NOUN
faba-160	43	8	1.00	1.00	NUM
faba-160	43	9	–	–	PUNCT
faba-160	43	10	1.79	1.79	NUM
faba-160	43	11	strongly	strongly	ADV
faba-160	43	12	disagree	disagree	VERB
faba-160	43	13	/	/	SYM
faba-160	43	14	very	very	ADV
faba-160	43	15	unfavorable	unfavorable	ADJ
faba-160	43	16	1.80	1.80	NUM
faba-160	43	17	–	–	PUNCT
faba-160	43	18	2.59	2.59	NUM
faba-160	43	19	disagree	disagree	VERB
faba-160	43	20	/	/	SYM
faba-160	43	21	not	not	PART
faba-160	43	22	good	good	ADJ
faba-160	43	23	2.60	2.60	NUM
faba-160	43	24	–	–	PUNCT
faba-160	43	25	3.39	3.39	NUM
faba-160	43	26	less	less	ADV
faba-160	43	27	agree	agree	VERB
faba-160	43	28	/	/	SYM
faba-160	43	29	less	less	ADV
faba-160	43	30	good	good	ADJ
faba-160	43	31	3.40	3.40	NUM
faba-160	43	32	–	–	PUNCT
faba-160	43	33	4.19	4.19	NUM
faba-160	43	34	agree	agree	VERB
faba-160	43	35	/	/	SYM
faba-160	43	36	good	good	ADJ
faba-160	43	37	4.20	4.20	NUM
faba-160	43	38	–	–	PUNCT
faba-160	43	39	5.00	5.00	NUM
faba-160	43	40	strongly	strongly	ADV
faba-160	43	41	agree	agree	VERB
faba-160	43	42	/	/	SYM
faba-160	43	43	very	very	ADV
faba-160	43	44	good	good	ADJ
faba-160	43	45	source	source	NOUN
faba-160	43	46	:	:	PUNCT
faba-160	43	47	sugiyono	sugiyono	NOUN
faba-160	43	48	(	(	PUNCT
faba-160	43	49	2021	2021	NUM
faba-160	43	50	)	)	PUNCT
faba-160	43	51	.	.	PUNCT
faba-160	44	1	results	result	NOUN
faba-160	44	2	and	and	CCONJ
faba-160	44	3	discussions	discussion	NOUN
faba-160	44	4	assessment	assessment	NOUN
faba-160	44	5	of	of	ADP
faba-160	44	6	the	the	DET
faba-160	44	7	money	money	NOUN
faba-160	44	8	follow	follow	NOUN
faba-160	44	9	program	program	NOUN
faba-160	44	10	concept	concept	NOUN
faba-160	44	11	the	the	DET
faba-160	44	12	money	money	NOUN
faba-160	44	13	follow	follow	NOUN
faba-160	44	14	program	program	NOUN
faba-160	44	15	variable	variable	NOUN
faba-160	44	16	has	have	VERB
faba-160	44	17	three	three	NUM
faba-160	44	18	dimensions	dimension	NOUN
faba-160	44	19	:	:	PUNCT
faba-160	44	20	thematic	thematic	ADJ
faba-160	44	21	-	-	PUNCT
faba-160	44	22	holistic	holistic	ADJ
faba-160	44	23	,	,	PUNCT
faba-160	44	24	integrative	integrative	ADJ
faba-160	44	25	,	,	PUNCT
faba-160	44	26	and	and	CCONJ
faba-160	44	27	spatial	spatial	ADJ
faba-160	44	28	(	(	PUNCT
faba-160	44	29	christy	christy	ADJ
faba-160	44	30	,	,	PUNCT
faba-160	44	31	walewangko	walewangko	NOUN
faba-160	44	32	,	,	PUNCT
faba-160	44	33	and	and	CCONJ
faba-160	44	34	wauran	wauran	VERB
faba-160	44	35	2019	2019	NUM
faba-160	44	36	)	)	PUNCT
faba-160	44	37	.	.	PUNCT
faba-160	45	1	these	these	DET
faba-160	45	2	three	three	NUM
faba-160	45	3	dimensions	dimension	NOUN
faba-160	45	4	are	be	AUX
faba-160	45	5	divided	divide	VERB
faba-160	45	6	into	into	ADP
faba-160	45	7	eight	eight	NUM
faba-160	45	8	indicators	indicator	NOUN
faba-160	45	9	.	.	PUNCT
faba-160	46	1	the	the	DET
faba-160	46	2	following	follow	VERB
faba-160	46	3	summarises	summarise	NOUN
faba-160	46	4	respondents	respondent	NOUN
faba-160	46	5	'	'	PART
faba-160	46	6	answers	answer	NOUN
faba-160	46	7	to	to	ADP
faba-160	46	8	the	the	DET
faba-160	46	9	indicators	indicator	NOUN
faba-160	46	10	in	in	ADP
faba-160	46	11	each	each	DET
faba-160	46	12	dimension	dimension	NOUN
faba-160	46	13	of	of	ADP
faba-160	46	14	the	the	DET
faba-160	46	15	money	money	NOUN
faba-160	46	16	-	-	PUNCT
faba-160	46	17	follow	follow	NOUN
faba-160	46	18	program	program	NOUN
faba-160	46	19	variable	variable	NOUN
faba-160	46	20	.	.	PUNCT
faba-160	47	1	thematic	thematic	ADJ
faba-160	47	2	-	-	PUNCT
faba-160	47	3	holistic	holistic	ADJ
faba-160	47	4	based	base	VERB
faba-160	47	5	on	on	ADP
faba-160	47	6	annex	annex	VERB
faba-160	48	1	i	i	PRON
faba-160	48	2	presidential	presidential	ADJ
faba-160	48	3	regulation	regulation	NOUN
faba-160	48	4	no	no	NOUN
faba-160	48	5	.	.	NOUN
faba-160	49	1	79	79	NUM
faba-160	49	2	of	of	ADP
faba-160	49	3	2017	2017	NUM
faba-160	49	4	on	on	ADP
faba-160	49	5	the	the	DET
faba-160	49	6	2018	2018	NUM
faba-160	49	7	government	government	NOUN
faba-160	49	8	work	work	NOUN
faba-160	49	9	plan	plan	NOUN
faba-160	49	10	,	,	PUNCT
faba-160	49	11	the	the	DET
faba-160	49	12	thematic	thematic	ADJ
faba-160	49	13	-	-	PUNCT
faba-160	49	14	holistic	holistic	ADJ
faba-160	49	15	dimension	dimension	NOUN
faba-160	49	16	relates	relate	VERB
faba-160	49	17	to	to	ADP
faba-160	49	18	priority	priority	NOUN
faba-160	49	19	themes	theme	NOUN
faba-160	49	20	in	in	ADP
faba-160	49	21	preparing	prepare	VERB
faba-160	49	22	the	the	DET
faba-160	49	23	government	government	NOUN
faba-160	49	24	work	work	NOUN
faba-160	49	25	plan	plan	NOUN
faba-160	49	26	for	for	ADP
faba-160	49	27	the	the	DET
faba-160	49	28	central	central	ADJ
faba-160	49	29	and	and	CCONJ
faba-160	49	30	local	local	ADJ
faba-160	49	31	governments	government	NOUN
faba-160	49	32	.	.	PUNCT
faba-160	50	1	the	the	DET
faba-160	50	2	thematic	thematic	ADJ
faba-160	50	3	-	-	PUNCT
faba-160	50	4	holistic	holistic	ADJ
faba-160	50	5	dimension	dimension	NOUN
faba-160	50	6	has	have	VERB
faba-160	50	7	four	four	NUM
faba-160	50	8	indicators	indicator	NOUN
faba-160	50	9	which	which	PRON
faba-160	50	10	can	can	AUX
faba-160	50	11	be	be	AUX
faba-160	50	12	seen	see	VERB
faba-160	50	13	in	in	ADP
faba-160	50	14	table	table	NOUN
faba-160	50	15	2	2	NUM
faba-160	50	16	thematic	thematic	ADJ
faba-160	50	17	-	-	PUNCT
faba-160	50	18	holistic	holistic	ADJ
faba-160	50	19	dimension	dimension	NOUN
faba-160	50	20	questionnaire	questionnaire	NOUN
faba-160	50	21	results	result	NOUN
faba-160	50	22	are	be	AUX
faba-160	50	23	below	below	ADJ
faba-160	50	24	.	.	PUNCT
faba-160	51	1	table	table	NOUN
faba-160	51	2	2	2	NUM
faba-160	51	3	.	.	PUNCT
faba-160	51	4	thematic	thematic	ADJ
faba-160	51	5	-	-	PUNCT
faba-160	51	6	holistic	holistic	ADJ
faba-160	51	7	dimension	dimension	NOUN
faba-160	51	8	questionnaire	questionnaire	NOUN
faba-160	51	9	results	result	VERB
faba-160	51	10	indicator	indicator	NOUN
faba-160	51	11	1	1	NUM
faba-160	51	12	2	2	NUM
faba-160	51	13	3	3	NUM
faba-160	51	14	4	4	NUM
faba-160	51	15	5	5	NUM
faba-160	51	16	average	average	ADJ
faba-160	51	17	interpretation	interpretation	NOUN
faba-160	51	18	mfp1	mfp1	NOUN
faba-160	51	19	detailed	detailed	ADJ
faba-160	51	20	planning	planning	NOUN
faba-160	51	21	of	of	ADP
faba-160	51	22	priority	priority	NOUN
faba-160	51	23	programs	program	NOUN
faba-160	51	24	and	and	CCONJ
faba-160	51	25	activities	activity	NOUN
faba-160	51	26	each	each	DET
faba-160	51	27	year	year	NOUN
faba-160	51	28	.	.	PUNCT
faba-160	52	1	0	0	NUM
faba-160	52	2	%	%	NOUN
faba-160	52	3	1.3	1.3	NUM
faba-160	52	4	%	%	NOUN
faba-160	52	5	11.7	11.7	NUM
faba-160	52	6	%	%	NOUN
faba-160	52	7	42.9	42.9	NUM
faba-160	52	8	%	%	NOUN
faba-160	52	9	44.2	44.2	NUM
faba-160	52	10	%	%	NOUN
faba-160	52	11	4.299	4.299	NUM
faba-160	52	12	strongly	strongly	ADV
faba-160	52	13	agree	agree	VERB
faba-160	52	14	mfp2	mfp2	NOUN
faba-160	52	15	changes	change	NOUN
faba-160	52	16	in	in	ADP
faba-160	52	17	programs	program	NOUN
faba-160	52	18	and	and	CCONJ
faba-160	52	19	activities	activity	NOUN
faba-160	52	20	every	every	DET
faba-160	52	21	year	year	NOUN
faba-160	52	22	.	.	PUNCT
faba-160	53	1	2.6	2.6	NUM
faba-160	53	2	%	%	NOUN
faba-160	53	3	9.1	9.1	NUM
faba-160	53	4	%	%	NOUN
faba-160	53	5	19.5	19.5	NUM
faba-160	53	6	%	%	NOUN
faba-160	53	7	27.3	27.3	NUM
faba-160	53	8	%	%	NOUN
faba-160	53	9	41.6	41.6	NUM
faba-160	53	10	%	%	NOUN
faba-160	53	11	3.961	3.961	NUM
faba-160	53	12	agree	agree	NOUN
faba-160	53	13	mfp3	mfp3	NOUN
faba-160	53	14	always	always	ADV
faba-160	53	15	follow	follow	VERB
faba-160	53	16	the	the	DET
faba-160	53	17	changes	change	NOUN
faba-160	53	18	in	in	ADP
faba-160	53	19	the	the	DET
faba-160	53	20	local	local	ADJ
faba-160	53	21	government	government	NOUN
faba-160	53	22	budget	budget	NOUN
faba-160	53	23	.	.	PUNCT
faba-160	54	1	0	0	NUM
faba-160	54	2	%	%	NOUN
faba-160	54	3	1.3	1.3	NUM
faba-160	54	4	%	%	NOUN
faba-160	54	5	6.5	6.5	NUM
faba-160	54	6	%	%	NOUN
faba-160	54	7	14.3	14.3	NUM
faba-160	54	8	%	%	NOUN
faba-160	54	9	77.9	77.9	NUM
faba-160	54	10	%	%	NOUN
faba-160	54	11	4.688	4.688	NUM
faba-160	54	12	agree	agree	VERB
faba-160	54	13	mfp4	mfp4	NOUN
faba-160	54	14	integration	integration	NOUN
faba-160	54	15	between	between	ADP
faba-160	54	16	local	local	ADJ
faba-160	54	17	government	government	NOUN
faba-160	54	18	work	work	NOUN
faba-160	54	19	units	unit	NOUN
faba-160	54	20	in	in	ADP
faba-160	54	21	planning	plan	VERB
faba-160	54	22	priority	priority	NOUN
faba-160	54	23	programs	program	NOUN
faba-160	54	24	and	and	CCONJ
faba-160	54	25	activities	activity	NOUN
faba-160	54	26	.	.	PUNCT
faba-160	55	1	0	0	NUM
faba-160	55	2	%	%	NOUN
faba-160	55	3	1.3	1.3	NUM
faba-160	55	4	%	%	NOUN
faba-160	55	5	15.6	15.6	NUM
faba-160	55	6	%	%	NOUN
faba-160	55	7	15.6	15.6	NUM
faba-160	55	8	%	%	NOUN
faba-160	55	9	67.5	67.5	NUM
faba-160	55	10	%	%	NOUN
faba-160	55	11	4.494	4.494	NUM
faba-160	55	12	strongly	strongly	ADV
faba-160	55	13	agree	agree	VERB
faba-160	55	14	thematic	thematic	ADJ
faba-160	55	15	-	-	PUNCT
faba-160	55	16	holistic	holistic	ADJ
faba-160	55	17	dimension	dimension	NOUN
faba-160	55	18	assessment	assessment	NOUN
faba-160	55	19	4.361	4.361	NUM
faba-160	55	20	very	very	ADV
faba-160	55	21	good	good	ADJ
faba-160	55	22	source	source	NOUN
faba-160	55	23	:	:	PUNCT
faba-160	55	24	primary	primary	ADJ
faba-160	55	25	data	datum	NOUN
faba-160	55	26	processed	process	VERB
faba-160	55	27	(	(	PUNCT
faba-160	55	28	2023	2023	NUM
faba-160	55	29	)	)	PUNCT
faba-160	55	30	.	.	PUNCT
faba-160	56	1	based	base	VERB
faba-160	56	2	on	on	ADP
faba-160	56	3	the	the	DET
faba-160	56	4	results	result	NOUN
faba-160	56	5	of	of	ADP
faba-160	56	6	the	the	DET
faba-160	56	7	distribution	distribution	NOUN
faba-160	56	8	of	of	ADP
faba-160	56	9	questionnaires	questionnaire	NOUN
faba-160	56	10	which	which	PRON
faba-160	56	11	can	can	AUX
faba-160	56	12	be	be	AUX
faba-160	56	13	seen	see	VERB
faba-160	56	14	in	in	ADP
faba-160	56	15	table	table	NOUN
faba-160	56	16	2	2	NUM
faba-160	56	17	above	above	ADV
faba-160	56	18	,	,	PUNCT
faba-160	56	19	44.2	44.2	NUM
faba-160	56	20	%	%	NOUN
faba-160	56	21	of	of	ADP
faba-160	56	22	respondents	respondent	NOUN
faba-160	56	23	strongly	strongly	ADV
faba-160	56	24	agreed	agree	VERB
faba-160	56	25	that	that	SCONJ
faba-160	56	26	there	there	PRON
faba-160	56	27	are	be	VERB
faba-160	56	28	already	already	ADV
faba-160	56	29	details	detail	NOUN
faba-160	56	30	related	relate	VERB
faba-160	56	31	to	to	ADP
faba-160	56	32	priority	priority	NOUN
faba-160	56	33	programs	program	NOUN
faba-160	56	34	and	and	CCONJ
faba-160	56	35	activities	activity	NOUN
faba-160	56	36	that	that	PRON
faba-160	56	37	will	will	AUX
faba-160	56	38	be	be	AUX
faba-160	56	39	implemented	implement	VERB
faba-160	56	40	next	next	ADJ
faba-160	56	41	year	year	NOUN
faba-160	56	42	.	.	PUNCT
faba-160	57	1	this	this	PRON
faba-160	57	2	is	be	AUX
faba-160	57	3	because	because	SCONJ
faba-160	57	4	the	the	DET
faba-160	57	5	programs	program	NOUN
faba-160	57	6	and	and	CCONJ
faba-160	57	7	activities	activity	NOUN
faba-160	57	8	to	to	PART
faba-160	57	9	be	be	AUX
faba-160	57	10	implemented	implement	VERB
faba-160	57	11	are	be	AUX
faba-160	57	12	already	already	ADV
faba-160	57	13	siti	siti	NOUN
faba-160	57	14	karlina	karlina	PROPN
faba-160	57	15	and	and	CCONJ
faba-160	57	16	ira	ira	PROPN
faba-160	57	17	novianty	novianty	NOUN
faba-160	57	18	/	/	SYM
faba-160	57	19	finance	finance	NOUN
faba-160	57	20	,	,	PUNCT
faba-160	57	21	accounting	accounting	NOUN
faba-160	57	22	and	and	CCONJ
faba-160	57	23	business	business	NOUN
faba-160	57	24	analysis	analysis	NOUN
faba-160	57	25	,	,	PUNCT
faba-160	57	26	volume	volume	NOUN
faba-160	57	27	5	5	NUM
faba-160	57	28	,	,	PUNCT
faba-160	57	29	issue	issue	NOUN
faba-160	57	30	2	2	NUM
faba-160	57	31	,	,	PUNCT
faba-160	57	32	2023	2023	NUM
faba-160	57	33	130	130	NUM
faba-160	57	34	contained	contain	VERB
faba-160	57	35	in	in	ADP
faba-160	57	36	the	the	DET
faba-160	57	37	long	long	ADJ
faba-160	57	38	term	term	NOUN
faba-160	57	39	development	development	NOUN
faba-160	57	40	plan	plan	NOUN
faba-160	57	41	and	and	CCONJ
faba-160	57	42	regional	regional	ADJ
faba-160	57	43	medium	medium	ADJ
faba-160	57	44	term	term	NOUN
faba-160	57	45	development	development	NOUN
faba-160	57	46	plan	plan	NOUN
faba-160	57	47	documents	document	NOUN
faba-160	57	48	of	of	ADP
faba-160	57	49	west	west	PROPN
faba-160	57	50	java	java	PROPN
faba-160	57	51	province	province	PROPN
faba-160	57	52	.	.	PUNCT
faba-160	58	1	however	however	ADV
faba-160	58	2	,	,	PUNCT
faba-160	58	3	in	in	ADP
faba-160	58	4	planning	planning	NOUN
faba-160	58	5	and	and	CCONJ
faba-160	58	6	budgeting	budget	VERB
faba-160	58	7	there	there	PRON
faba-160	58	8	are	be	VERB
faba-160	58	9	still	still	ADV
faba-160	58	10	obstacles	obstacle	NOUN
faba-160	58	11	,	,	PUNCT
faba-160	58	12	namely	namely	ADV
faba-160	58	13	the	the	DET
faba-160	58	14	limited	limited	ADJ
faba-160	58	15	budget	budget	NOUN
faba-160	58	16	for	for	ADP
faba-160	58	17	programs	program	NOUN
faba-160	58	18	and	and	CCONJ
faba-160	58	19	activities	activity	NOUN
faba-160	58	20	,	,	PUNCT
faba-160	58	21	so	so	SCONJ
faba-160	58	22	each	each	DET
faba-160	58	23	local	local	ADJ
faba-160	58	24	government	government	NOUN
faba-160	58	25	work	work	NOUN
faba-160	58	26	unit	unit	NOUN
faba-160	58	27	must	must	AUX
faba-160	58	28	find	find	VERB
faba-160	58	29	other	other	ADJ
faba-160	58	30	alternatives	alternative	NOUN
faba-160	58	31	so	so	SCONJ
faba-160	58	32	that	that	SCONJ
faba-160	58	33	these	these	DET
faba-160	58	34	limitations	limitation	NOUN
faba-160	58	35	do	do	AUX
faba-160	58	36	not	not	PART
faba-160	58	37	reduce	reduce	VERB
faba-160	58	38	the	the	DET
faba-160	58	39	quality	quality	NOUN
faba-160	58	40	of	of	ADP
faba-160	58	41	the	the	DET
faba-160	58	42	implementation	implementation	NOUN
faba-160	58	43	of	of	ADP
faba-160	58	44	each	each	DET
faba-160	58	45	program	program	NOUN
faba-160	58	46	and	and	CCONJ
faba-160	58	47	activity	activity	NOUN
faba-160	58	48	.	.	PUNCT
faba-160	59	1	in	in	ADP
faba-160	59	2	addition	addition	NOUN
faba-160	59	3	,	,	PUNCT
faba-160	59	4	the	the	DET
faba-160	59	5	budget	budget	NOUN
faba-160	59	6	proposed	propose	VERB
faba-160	59	7	by	by	ADP
faba-160	59	8	each	each	DET
faba-160	59	9	local	local	ADJ
faba-160	59	10	government	government	NOUN
faba-160	59	11	work	work	NOUN
faba-160	59	12	unit	unit	NOUN
faba-160	59	13	sometimes	sometimes	ADV
faba-160	59	14	differs	differ	VERB
faba-160	59	15	significantly	significantly	ADV
faba-160	59	16	from	from	ADP
faba-160	59	17	the	the	DET
faba-160	59	18	amount	amount	NOUN
faba-160	59	19	approved	approve	VERB
faba-160	59	20	by	by	ADP
faba-160	59	21	the	the	DET
faba-160	59	22	west	west	PROPN
faba-160	59	23	java	java	PROPN
faba-160	59	24	provincial	provincial	ADJ
faba-160	59	25	government	government	NOUN
faba-160	59	26	.	.	PUNCT
faba-160	60	1	a	a	DET
faba-160	60	2	total	total	NOUN
faba-160	60	3	of	of	ADP
faba-160	60	4	41.6	41.6	NUM
faba-160	60	5	%	%	NOUN
faba-160	60	6	of	of	ADP
faba-160	60	7	respondents	respondent	NOUN
faba-160	60	8	,	,	PUNCT
faba-160	60	9	with	with	ADP
faba-160	60	10	an	an	DET
faba-160	60	11	average	average	NOUN
faba-160	60	12	of	of	ADP
faba-160	60	13	3.961	3.961	NUM
faba-160	60	14	agreed	agree	VERB
faba-160	60	15	that	that	SCONJ
faba-160	60	16	the	the	DET
faba-160	60	17	programs	program	NOUN
faba-160	60	18	and	and	CCONJ
faba-160	60	19	activities	activity	NOUN
faba-160	60	20	planned	plan	VERB
faba-160	60	21	by	by	ADP
faba-160	60	22	each	each	DET
faba-160	60	23	local	local	ADJ
faba-160	60	24	government	government	NOUN
faba-160	60	25	work	work	NOUN
faba-160	60	26	unit	unit	NOUN
faba-160	60	27	in	in	ADP
faba-160	60	28	west	west	PROPN
faba-160	60	29	java	java	PROPN
faba-160	60	30	province	province	PROPN
faba-160	60	31	had	have	AUX
faba-160	60	32	changed	change	VERB
faba-160	60	33	every	every	DET
faba-160	60	34	year	year	NOUN
faba-160	60	35	.	.	PUNCT
faba-160	61	1	these	these	DET
faba-160	61	2	changes	change	NOUN
faba-160	61	3	are	be	AUX
faba-160	61	4	conditional	conditional	ADJ
faba-160	61	5	,	,	PUNCT
faba-160	61	6	for	for	ADP
faba-160	61	7	example	example	NOUN
faba-160	61	8	due	due	ADP
faba-160	61	9	to	to	ADP
faba-160	61	10	the	the	DET
faba-160	61	11	covid-19	covid-19	PROPN
faba-160	61	12	pandemic	pandemic	NOUN
faba-160	61	13	,	,	PUNCT
faba-160	61	14	adjusting	adjust	VERB
faba-160	61	15	activities	activity	NOUN
faba-160	61	16	and	and	CCONJ
faba-160	61	17	schedules	schedule	NOUN
faba-160	61	18	for	for	ADP
faba-160	61	19	implementing	implement	VERB
faba-160	61	20	activities	activity	NOUN
faba-160	61	21	,	,	PUNCT
faba-160	61	22	shifting	shift	VERB
faba-160	61	23	,	,	PUNCT
faba-160	61	24	refocusing	refocusing	NOUN
faba-160	61	25	,	,	PUNCT
faba-160	61	26	and	and	CCONJ
faba-160	61	27	adding	add	VERB
faba-160	61	28	to	to	ADP
faba-160	61	29	the	the	DET
faba-160	61	30	budget	budget	NOUN
faba-160	61	31	.	.	PUNCT
faba-160	62	1	a	a	DET
faba-160	62	2	total	total	NOUN
faba-160	62	3	of	of	ADP
faba-160	62	4	77.9	77.9	NUM
faba-160	62	5	%	%	NOUN
faba-160	62	6	of	of	ADP
faba-160	62	7	respondents	respondent	NOUN
faba-160	62	8	with	with	ADP
faba-160	62	9	an	an	DET
faba-160	62	10	average	average	NOUN
faba-160	62	11	of	of	ADP
faba-160	62	12	4.688	4.688	NUM
faba-160	62	13	agreed	agree	VERB
faba-160	62	14	that	that	SCONJ
faba-160	62	15	they	they	PRON
faba-160	62	16	followed	follow	VERB
faba-160	62	17	the	the	DET
faba-160	62	18	changes	change	NOUN
faba-160	62	19	in	in	ADP
faba-160	62	20	the	the	DET
faba-160	62	21	local	local	ADJ
faba-160	62	22	government	government	NOUN
faba-160	62	23	budget	budget	NOUN
faba-160	62	24	according	accord	VERB
faba-160	62	25	to	to	ADP
faba-160	62	26	instructions	instruction	NOUN
faba-160	62	27	from	from	ADP
faba-160	62	28	the	the	DET
faba-160	62	29	west	west	PROPN
faba-160	62	30	java	java	PROPN
faba-160	62	31	provincial	provincial	ADJ
faba-160	62	32	government	government	NOUN
faba-160	62	33	.	.	PUNCT
faba-160	63	1	for	for	ADP
faba-160	63	2	example	example	NOUN
faba-160	63	3	,	,	PUNCT
faba-160	63	4	in	in	ADP
faba-160	63	5	2022	2022	NUM
faba-160	63	6	,	,	PUNCT
faba-160	63	7	there	there	PRON
faba-160	63	8	were	be	VERB
faba-160	63	9	changes	change	NOUN
faba-160	63	10	in	in	ADP
faba-160	63	11	the	the	DET
faba-160	63	12	local	local	ADJ
faba-160	63	13	government	government	NOUN
faba-160	63	14	budget	budget	NOUN
faba-160	63	15	,	,	PUNCT
faba-160	63	16	namely	namely	ADV
faba-160	63	17	for	for	ADP
faba-160	63	18	regional	regional	ADJ
faba-160	63	19	revenue	revenue	NOUN
faba-160	63	20	from	from	ADP
faba-160	63	21	rp31.54	rp31.54	PROPN
faba-160	63	22	trillions	trillion	NOUN
faba-160	63	23	to	to	ADP
faba-160	63	24	rp32.10	rp32.10	ADJ
faba-160	63	25	trillions	trillion	NOUN
faba-160	63	26	(	(	PUNCT
faba-160	63	27	an	an	DET
faba-160	63	28	increase	increase	NOUN
faba-160	63	29	of	of	ADP
faba-160	63	30	1.78	1.78	NUM
faba-160	63	31	%	%	NOUN
faba-160	63	32	)	)	PUNCT
faba-160	63	33	;	;	PUNCT
faba-160	63	34	regional	regional	ADJ
faba-160	63	35	expenditure	expenditure	NOUN
faba-160	63	36	from	from	ADP
faba-160	63	37	rp31.5	rp31.5	NOUN
faba-160	63	38	trillions	trillion	NOUN
faba-160	63	39	to	to	PART
faba-160	63	40	rp33.98	rp33.98	VERB
faba-160	63	41	trillions	trillion	NOUN
faba-160	63	42	(	(	PUNCT
faba-160	63	43	an	an	DET
faba-160	63	44	increase	increase	NOUN
faba-160	63	45	of	of	ADP
faba-160	63	46	7.79	7.79	NUM
faba-160	63	47	%	%	NOUN
faba-160	63	48	)	)	PUNCT
faba-160	63	49	;	;	PUNCT
faba-160	63	50	financing	financing	NOUN
faba-160	63	51	receipts	receipt	NOUN
faba-160	63	52	from	from	ADP
faba-160	63	53	rp742.37	rp742.37	ADJ
faba-160	63	54	billions	billion	NOUN
faba-160	63	55	to	to	PART
faba-160	63	56	rp2.66	rp2.66	VERB
faba-160	63	57	trillions	trillion	NOUN
faba-160	63	58	(	(	PUNCT
faba-160	63	59	an	an	DET
faba-160	63	60	increase	increase	NOUN
faba-160	63	61	of	of	ADP
faba-160	63	62	rp1.92	rp1.92	PROPN
faba-160	63	63	trillions	trillion	NOUN
faba-160	63	64	)	)	PUNCT
faba-160	63	65	;	;	PUNCT
faba-160	63	66	and	and	CCONJ
faba-160	63	67	financing	financing	NOUN
faba-160	63	68	expenditure	expenditure	NOUN
faba-160	63	69	from	from	ADP
faba-160	63	70	rp757.54	rp757.54	PROPN
faba-160	63	71	billions	billion	NOUN
faba-160	63	72	to	to	ADP
faba-160	63	73	rp782.84	rp782.84	NOUN
faba-160	63	74	billions	billion	NOUN
faba-160	63	75	(	(	PUNCT
faba-160	63	76	an	an	DET
faba-160	63	77	increase	increase	NOUN
faba-160	63	78	of	of	ADP
faba-160	63	79	rp25.3	rp25.3	NOUN
faba-160	63	80	billions	billion	NOUN
faba-160	63	81	)	)	PUNCT
faba-160	63	82	.	.	PUNCT
faba-160	64	1	the	the	DET
faba-160	64	2	change	change	NOUN
faba-160	64	3	in	in	ADP
faba-160	64	4	the	the	DET
faba-160	64	5	financing	financing	NOUN
faba-160	64	6	revenue	revenue	NOUN
faba-160	64	7	budget	budget	NOUN
faba-160	64	8	is	be	AUX
faba-160	64	9	due	due	ADJ
faba-160	64	10	to	to	ADP
faba-160	64	11	the	the	DET
faba-160	64	12	remaining	remain	VERB
faba-160	64	13	over	over	ADP
faba-160	64	14	calculation	calculation	NOUN
faba-160	64	15	of	of	ADP
faba-160	64	16	the	the	DET
faba-160	64	17	previous	previous	ADJ
faba-160	64	18	year	year	NOUN
faba-160	64	19	's	's	PART
faba-160	64	20	budget	budget	NOUN
faba-160	64	21	based	base	VERB
faba-160	64	22	on	on	ADP
faba-160	64	23	the	the	DET
faba-160	64	24	audit	audit	NOUN
faba-160	64	25	results	result	NOUN
faba-160	64	26	from	from	ADP
faba-160	64	27	audit	audit	NOUN
faba-160	64	28	board	board	NOUN
faba-160	64	29	of	of	ADP
faba-160	64	30	the	the	DET
faba-160	64	31	republic	republic	NOUN
faba-160	64	32	of	of	ADP
faba-160	64	33	indonesia	indonesia	PROPN
faba-160	64	34	.	.	PUNCT
faba-160	65	1	meanwhile	meanwhile	ADV
faba-160	65	2	,	,	PUNCT
faba-160	65	3	the	the	DET
faba-160	65	4	changes	change	NOUN
faba-160	65	5	in	in	ADP
faba-160	65	6	financing	financing	NOUN
faba-160	65	7	expenditures	expenditure	NOUN
faba-160	65	8	are	be	AUX
faba-160	65	9	allocated	allocate	VERB
faba-160	65	10	to	to	PART
faba-160	65	11	meet	meet	VERB
faba-160	65	12	the	the	DET
faba-160	65	13	needs	need	NOUN
faba-160	65	14	of	of	ADP
faba-160	65	15	the	the	DET
faba-160	65	16	west	west	PROPN
faba-160	65	17	java	java	PROPN
faba-160	65	18	governor	governor	PROPN
faba-160	65	19	election	election	PROPN
faba-160	65	20	reserve	reserve	PROPN
faba-160	65	21	fund	fund	NOUN
faba-160	65	22	in	in	ADP
faba-160	65	23	2023	2023	NUM
faba-160	65	24	and	and	CCONJ
faba-160	65	25	the	the	DET
faba-160	65	26	additional	additional	ADJ
faba-160	65	27	allocation	allocation	NOUN
faba-160	65	28	of	of	ADP
faba-160	65	29	working	work	VERB
faba-160	65	30	capital	capital	NOUN
faba-160	65	31	to	to	ADP
faba-160	65	32	provincial	provincial	ADJ
faba-160	65	33	enterprises	enterprise	NOUN
faba-160	65	34	.	.	PUNCT
faba-160	66	1	however	however	ADV
faba-160	66	2	,	,	PUNCT
faba-160	66	3	there	there	PRON
faba-160	66	4	are	be	VERB
faba-160	66	5	still	still	ADV
faba-160	66	6	obstacles	obstacle	NOUN
faba-160	66	7	in	in	ADP
faba-160	66	8	the	the	DET
faba-160	66	9	system	system	NOUN
faba-160	66	10	used	use	VERB
faba-160	66	11	in	in	ADP
faba-160	66	12	the	the	DET
faba-160	66	13	local	local	ADJ
faba-160	66	14	government	government	NOUN
faba-160	66	15	budget	budget	NOUN
faba-160	66	16	changes	change	NOUN
faba-160	66	17	,	,	PUNCT
faba-160	66	18	namely	namely	ADV
faba-160	66	19	local	local	ADJ
faba-160	66	20	government	government	NOUN
faba-160	66	21	information	information	NOUN
faba-160	66	22	system	system	NOUN
faba-160	66	23	.	.	PUNCT
faba-160	67	1	when	when	SCONJ
faba-160	67	2	changes	change	NOUN
faba-160	67	3	are	be	AUX
faba-160	67	4	made	make	VERB
faba-160	67	5	,	,	PUNCT
faba-160	67	6	sometimes	sometimes	ADV
faba-160	67	7	local	local	ADJ
faba-160	67	8	government	government	NOUN
faba-160	67	9	information	information	NOUN
faba-160	67	10	system	system	NOUN
faba-160	67	11	errors	error	NOUN
faba-160	67	12	are	be	AUX
faba-160	67	13	due	due	ADJ
faba-160	67	14	to	to	ADP
faba-160	67	15	the	the	DET
faba-160	67	16	large	large	ADJ
faba-160	67	17	number	number	NOUN
faba-160	67	18	of	of	ADP
faba-160	67	19	accesses	access	NOUN
faba-160	67	20	each	each	DET
faba-160	67	21	local	local	ADJ
faba-160	67	22	government	government	NOUN
faba-160	67	23	work	work	NOUN
faba-160	67	24	unit	unit	NOUN
faba-160	67	25	makes	make	VERB
faba-160	67	26	.	.	PUNCT
faba-160	68	1	in	in	ADP
faba-160	68	2	addition	addition	NOUN
faba-160	68	3	,	,	PUNCT
faba-160	68	4	the	the	DET
faba-160	68	5	components	component	NOUN
faba-160	68	6	listed	list	VERB
faba-160	68	7	in	in	ADP
faba-160	68	8	local	local	ADJ
faba-160	68	9	government	government	NOUN
faba-160	68	10	information	information	NOUN
faba-160	68	11	system	system	NOUN
faba-160	68	12	are	be	AUX
faba-160	68	13	incomplete	incomplete	ADJ
faba-160	68	14	,	,	PUNCT
faba-160	68	15	especially	especially	ADV
faba-160	68	16	those	those	PRON
faba-160	68	17	in	in	ADP
faba-160	68	18	capital	capital	NOUN
faba-160	68	19	expenditure	expenditure	NOUN
faba-160	68	20	.	.	PUNCT
faba-160	69	1	when	when	SCONJ
faba-160	69	2	there	there	PRON
faba-160	69	3	is	be	VERB
faba-160	69	4	a	a	DET
faba-160	69	5	previous	previous	ADJ
faba-160	69	6	rotation	rotation	NOUN
faba-160	69	7	,	,	PUNCT
faba-160	69	8	each	each	DET
faba-160	69	9	local	local	ADJ
faba-160	69	10	government	government	NOUN
faba-160	69	11	work	work	NOUN
faba-160	69	12	unit	unit	NOUN
faba-160	69	13	must	must	AUX
faba-160	69	14	update	update	VERB
faba-160	69	15	the	the	DET
faba-160	69	16	accounts	account	NOUN
faba-160	69	17	in	in	ADP
faba-160	69	18	local	local	ADJ
faba-160	69	19	government	government	NOUN
faba-160	69	20	information	information	NOUN
faba-160	69	21	system	system	NOUN
faba-160	69	22	again	again	ADV
faba-160	69	23	by	by	ADP
faba-160	69	24	coordinating	coordinate	VERB
faba-160	69	25	with	with	ADP
faba-160	69	26	local	local	ADJ
faba-160	69	27	government	government	NOUN
faba-160	69	28	finance	finance	NOUN
faba-160	69	29	and	and	CCONJ
faba-160	69	30	asset	asset	NOUN
faba-160	69	31	office	office	NOUN
faba-160	69	32	.	.	PUNCT
faba-160	70	1	a	a	DET
faba-160	70	2	total	total	NOUN
faba-160	70	3	of	of	ADP
faba-160	70	4	66.2	66.2	NUM
faba-160	70	5	%	%	NOUN
faba-160	70	6	of	of	ADP
faba-160	70	7	respondents	respondent	NOUN
faba-160	70	8	with	with	ADP
faba-160	70	9	an	an	DET
faba-160	70	10	average	average	NOUN
faba-160	70	11	of	of	ADP
faba-160	70	12	4.473	4.473	NUM
faba-160	70	13	strongly	strongly	ADV
faba-160	70	14	agreed	agree	VERB
faba-160	70	15	that	that	SCONJ
faba-160	70	16	they	they	PRON
faba-160	70	17	coordinate	coordinate	VERB
faba-160	70	18	with	with	ADP
faba-160	70	19	other	other	ADJ
faba-160	70	20	local	local	ADJ
faba-160	70	21	government	government	NOUN
faba-160	70	22	work	work	NOUN
faba-160	70	23	units	unit	NOUN
faba-160	70	24	in	in	ADP
faba-160	70	25	planning	planning	NOUN
faba-160	70	26	programs	program	NOUN
faba-160	70	27	and	and	CCONJ
faba-160	70	28	activities	activity	NOUN
faba-160	70	29	that	that	PRON
faba-160	70	30	will	will	AUX
faba-160	70	31	be	be	AUX
faba-160	70	32	implemented	implement	VERB
faba-160	70	33	over	over	ADP
faba-160	70	34	the	the	DET
faba-160	70	35	next	next	ADJ
faba-160	70	36	year	year	NOUN
faba-160	70	37	.	.	PUNCT
faba-160	71	1	the	the	DET
faba-160	71	2	coordination	coordination	NOUN
faba-160	71	3	was	be	AUX
faba-160	71	4	carried	carry	VERB
faba-160	71	5	out	out	ADP
faba-160	71	6	at	at	ADP
faba-160	71	7	the	the	DET
faba-160	71	8	west	west	PROPN
faba-160	71	9	java	java	PROPN
faba-160	71	10	province	province	PROPN
faba-160	71	11	local	local	ADJ
faba-160	71	12	government	government	NOUN
faba-160	71	13	work	work	NOUN
faba-160	71	14	unit	unit	NOUN
faba-160	71	15	forum	forum	PROPN
faba-160	71	16	.	.	PUNCT
faba-160	72	1	the	the	DET
faba-160	72	2	purpose	purpose	NOUN
faba-160	72	3	of	of	ADP
faba-160	72	4	the	the	DET
faba-160	72	5	local	local	ADJ
faba-160	72	6	government	government	NOUN
faba-160	72	7	work	work	NOUN
faba-160	72	8	unit	unit	NOUN
faba-160	72	9	forum	forum	PROPN
faba-160	72	10	is	be	AUX
faba-160	72	11	to	to	PART
faba-160	72	12	align	align	VERB
faba-160	72	13	the	the	DET
faba-160	72	14	programs	program	NOUN
faba-160	72	15	and	and	CCONJ
faba-160	72	16	activities	activity	NOUN
faba-160	72	17	of	of	ADP
faba-160	72	18	each	each	DET
faba-160	72	19	local	local	ADJ
faba-160	72	20	government	government	NOUN
faba-160	72	21	work	work	NOUN
faba-160	72	22	unit	unit	NOUN
faba-160	72	23	with	with	ADP
faba-160	72	24	the	the	DET
faba-160	72	25	proposed	propose	VERB
faba-160	72	26	programs	program	NOUN
faba-160	72	27	and	and	CCONJ
faba-160	72	28	activities	activity	NOUN
faba-160	72	29	from	from	ADP
faba-160	72	30	the	the	DET
faba-160	72	31	musrenbang	musrenbang	PROPN
faba-160	72	32	governementwide	governementwide	NOUN
faba-160	72	33	work	work	NOUN
faba-160	72	34	plans	plan	NOUN
faba-160	72	35	in	in	ADP
faba-160	72	36	west	west	PROPN
faba-160	72	37	java	java	PROPN
faba-160	72	38	province	province	PROPN
faba-160	72	39	.	.	PUNCT
faba-160	73	1	the	the	DET
faba-160	73	2	existence	existence	NOUN
faba-160	73	3	of	of	ADP
faba-160	73	4	coordination	coordination	NOUN
faba-160	73	5	between	between	ADP
faba-160	73	6	local	local	ADJ
faba-160	73	7	government	government	NOUN
faba-160	73	8	work	work	NOUN
faba-160	73	9	units	unit	NOUN
faba-160	73	10	in	in	ADP
faba-160	73	11	planning	planning	NOUN
faba-160	73	12	and	and	CCONJ
faba-160	73	13	budgeting	budgeting	NOUN
faba-160	73	14	can	can	AUX
faba-160	73	15	encourage	encourage	VERB
faba-160	73	16	the	the	DET
faba-160	73	17	creation	creation	NOUN
faba-160	73	18	of	of	ADP
faba-160	73	19	a	a	DET
faba-160	73	20	collaboration	collaboration	NOUN
faba-160	73	21	between	between	ADP
faba-160	73	22	local	local	ADJ
faba-160	73	23	government	government	NOUN
faba-160	73	24	work	work	NOUN
faba-160	73	25	units	unit	NOUN
faba-160	73	26	in	in	ADP
faba-160	73	27	the	the	DET
faba-160	73	28	success	success	NOUN
faba-160	73	29	of	of	ADP
faba-160	73	30	the	the	DET
faba-160	73	31	juara	juara	PROPN
faba-160	73	32	program	program	NOUN
faba-160	73	33	through	through	ADP
faba-160	73	34	the	the	DET
faba-160	73	35	team	team	NOUN
faba-160	73	36	of	of	ADP
faba-160	73	37	teams	team	NOUN
faba-160	73	38	.	.	PUNCT
faba-160	74	1	integrative	integrative	ADJ
faba-160	74	2	based	base	VERB
faba-160	74	3	on	on	ADP
faba-160	74	4	annex	annex	VERB
faba-160	74	5	i	i	PRON
faba-160	74	6	presidential	presidential	ADJ
faba-160	74	7	regulation	regulation	NOUN
faba-160	74	8	no	no	NOUN
faba-160	74	9	.	.	NOUN
faba-160	74	10	79	79	NUM
faba-160	74	11	of	of	ADP
faba-160	74	12	2017	2017	NUM
faba-160	74	13	on	on	ADP
faba-160	74	14	the	the	DET
faba-160	74	15	2018	2018	NUM
faba-160	74	16	government	government	NOUN
faba-160	74	17	work	work	NOUN
faba-160	74	18	plan	plan	NOUN
faba-160	74	19	,	,	PUNCT
faba-160	74	20	the	the	DET
faba-160	74	21	integrative	integrative	ADJ
faba-160	74	22	dimension	dimension	NOUN
faba-160	74	23	relates	relate	VERB
faba-160	74	24	to	to	ADP
faba-160	74	25	the	the	DET
faba-160	74	26	resources	resource	NOUN
faba-160	74	27	used	use	VERB
faba-160	74	28	to	to	PART
faba-160	74	29	implement	implement	VERB
faba-160	74	30	priority	priority	NOUN
faba-160	74	31	programs	program	NOUN
faba-160	74	32	and	and	CCONJ
faba-160	74	33	activities	activity	NOUN
faba-160	74	34	.	.	PUNCT
faba-160	75	1	the	the	DET
faba-160	75	2	integrative	integrative	ADJ
faba-160	75	3	dimension	dimension	NOUN
faba-160	75	4	has	have	VERB
faba-160	75	5	two	two	NUM
faba-160	75	6	indicators	indicator	NOUN
faba-160	75	7	that	that	PRON
faba-160	75	8	can	can	AUX
faba-160	75	9	be	be	AUX
faba-160	75	10	seen	see	VERB
faba-160	75	11	in	in	ADP
faba-160	75	12	table	table	NOUN
faba-160	75	13	3	3	NUM
faba-160	75	14	below	below	ADV
faba-160	75	15	.	.	PUNCT
faba-160	76	1	table	table	NOUN
faba-160	76	2	3	3	NUM
faba-160	76	3	.	.	PUNCT
faba-160	76	4	integrative	integrative	ADJ
faba-160	76	5	dimension	dimension	NOUN
faba-160	76	6	questionnaire	questionnaire	NOUN
faba-160	76	7	results	result	NOUN
faba-160	76	8	indicator	indicator	NOUN
faba-160	76	9	1	1	NUM
faba-160	76	10	2	2	NUM
faba-160	76	11	3	3	NUM
faba-160	76	12	4	4	NUM
faba-160	76	13	5	5	NUM
faba-160	76	14	average	average	ADJ
faba-160	76	15	interpretation	interpretation	NOUN
faba-160	76	16	mfp5	mfp5	NOUN
faba-160	76	17	integration	integration	NOUN
faba-160	76	18	between	between	ADP
faba-160	76	19	local	local	ADJ
faba-160	76	20	government	government	NOUN
faba-160	76	21	work	work	NOUN
faba-160	76	22	units	unit	NOUN
faba-160	76	23	in	in	ADP
faba-160	76	24	the	the	DET
faba-160	76	25	implementation	implementation	NOUN
faba-160	76	26	of	of	ADP
faba-160	76	27	priority	priority	NOUN
faba-160	76	28	programs	program	NOUN
faba-160	76	29	and	and	CCONJ
faba-160	76	30	activities	activity	NOUN
faba-160	76	31	.	.	PUNCT
faba-160	77	1	0	0	NUM
faba-160	77	2	%	%	NOUN
faba-160	77	3	0	0	NUM
faba-160	77	4	%	%	NOUN
faba-160	77	5	14.3	14.3	NUM
faba-160	77	6	%	%	NOUN
faba-160	77	7	29.9	29.9	NUM
faba-160	77	8	%	%	NOUN
faba-160	77	9	55.8	55.8	NUM
faba-160	77	10	%	%	NOUN
faba-160	77	11	4.416	4.416	NUM
faba-160	77	12	agree	agree	VERB
faba-160	77	13	mfp6	mfp6	ADJ
faba-160	77	14	integration	integration	NOUN
faba-160	77	15	of	of	ADP
faba-160	77	16	funding	funding	NOUN
faba-160	77	17	sources	source	NOUN
faba-160	77	18	for	for	ADP
faba-160	77	19	the	the	DET
faba-160	77	20	implementation	implementation	NOUN
faba-160	77	21	of	of	ADP
faba-160	77	22	priority	priority	NOUN
faba-160	77	23	programs	program	NOUN
faba-160	77	24	and	and	CCONJ
faba-160	77	25	activities	activity	NOUN
faba-160	77	26	.	.	PUNCT
faba-160	78	1	0	0	NUM
faba-160	78	2	%	%	NOUN
faba-160	78	3	0	0	NUM
faba-160	78	4	%	%	NOUN
faba-160	78	5	2.6	2.6	NUM
faba-160	78	6	%	%	NOUN
faba-160	78	7	24.7	24.7	NUM
faba-160	78	8	%	%	NOUN
faba-160	78	9	72.7	72.7	NUM
faba-160	78	10	%	%	NOUN
faba-160	78	11	4.701	4.701	NUM
faba-160	78	12	strongly	strongly	ADV
faba-160	78	13	agree	agree	VERB
faba-160	78	14	integrative	integrative	ADJ
faba-160	78	15	dimension	dimension	NOUN
faba-160	78	16	assessment	assessment	NOUN
faba-160	78	17	4.559	4.559	NUM
faba-160	78	18	strongly	strongly	ADV
faba-160	78	19	agree	agree	VERB
faba-160	78	20	source	source	NOUN
faba-160	78	21	:	:	PUNCT
faba-160	78	22	primary	primary	ADJ
faba-160	78	23	data	datum	NOUN
faba-160	78	24	processed	process	VERB
faba-160	78	25	(	(	PUNCT
faba-160	78	26	2023	2023	NUM
faba-160	78	27	)	)	PUNCT
faba-160	78	28	.	.	PUNCT
faba-160	79	1	based	base	VERB
faba-160	79	2	on	on	ADP
faba-160	79	3	table	table	NOUN
faba-160	79	4	3	3	NUM
faba-160	79	5	above	above	ADV
faba-160	79	6	,	,	PUNCT
faba-160	79	7	55.8	55.8	NUM
faba-160	79	8	%	%	NOUN
faba-160	79	9	of	of	ADP
faba-160	79	10	respondents	respondent	NOUN
faba-160	79	11	with	with	ADP
faba-160	79	12	an	an	DET
faba-160	79	13	average	average	NOUN
faba-160	79	14	of	of	ADP
faba-160	79	15	4.416	4.416	NUM
faba-160	79	16	agreed	agree	VERB
faba-160	79	17	that	that	SCONJ
faba-160	79	18	they	they	PRON
faba-160	79	19	coordinated	coordinate	VERB
faba-160	79	20	with	with	ADP
faba-160	79	21	other	other	ADJ
faba-160	79	22	local	local	ADJ
faba-160	79	23	government	government	NOUN
faba-160	79	24	work	work	NOUN
faba-160	79	25	units	unit	NOUN
faba-160	79	26	in	in	ADP
faba-160	79	27	implementing	implement	VERB
faba-160	79	28	priority	priority	NOUN
faba-160	79	29	programs	program	NOUN
faba-160	79	30	and	and	CCONJ
faba-160	79	31	activities	activity	NOUN
faba-160	79	32	.	.	PUNCT
faba-160	80	1	coordination	coordination	NOUN
faba-160	80	2	here	here	ADV
faba-160	80	3	is	be	AUX
faba-160	80	4	specifically	specifically	ADV
faba-160	80	5	carried	carry	VERB
faba-160	80	6	out	out	ADP
faba-160	80	7	between	between	ADP
faba-160	80	8	the	the	DET
faba-160	80	9	west	west	PROPN
faba-160	80	10	java	java	PROPN
faba-160	80	11	provincial	provincial	ADJ
faba-160	80	12	local	local	ADJ
faba-160	80	13	government	government	NOUN
faba-160	80	14	work	work	NOUN
faba-160	80	15	unit	unit	NOUN
faba-160	80	16	and	and	CCONJ
faba-160	80	17	the	the	DET
faba-160	80	18	west	west	PROPN
faba-160	80	19	java	java	PROPN
faba-160	80	20	provincial	provincial	ADJ
faba-160	80	21	bappeda	bappeda	NOUN
faba-160	80	22	as	as	ADP
faba-160	80	23	the	the	DET
faba-160	80	24	regional	regional	ADJ
faba-160	80	25	apparatus	apparatus	NOUN
faba-160	80	26	tasked	task	VERB
faba-160	80	27	with	with	ADP
faba-160	80	28	carrying	carry	VERB
faba-160	80	29	out	out	ADP
faba-160	80	30	government	government	NOUN
faba-160	80	31	affairs	affair	NOUN
faba-160	80	32	in	in	ADP
faba-160	80	33	the	the	DET
faba-160	80	34	planning	planning	NOUN
faba-160	80	35	,	,	PUNCT
faba-160	80	36	siti	siti	NOUN
faba-160	80	37	karlina	karlina	PROPN
faba-160	80	38	and	and	CCONJ
faba-160	80	39	ira	ira	PROPN
faba-160	80	40	novianty	novianty	NOUN
faba-160	80	41	/	/	SYM
faba-160	80	42	finance	finance	NOUN
faba-160	80	43	,	,	PUNCT
faba-160	80	44	accounting	accounting	NOUN
faba-160	80	45	and	and	CCONJ
faba-160	80	46	business	business	NOUN
faba-160	80	47	analysis	analysis	NOUN
faba-160	80	48	,	,	PUNCT
faba-160	80	49	volume	volume	NOUN
faba-160	80	50	5	5	NUM
faba-160	80	51	,	,	PUNCT
faba-160	80	52	issue	issue	NOUN
faba-160	80	53	2	2	NUM
faba-160	80	54	,	,	PUNCT
faba-160	80	55	2023	2023	NUM
faba-160	80	56	131	131	NUM
faba-160	80	57	controlling	control	VERB
faba-160	80	58	,	,	PUNCT
faba-160	80	59	and	and	CCONJ
faba-160	80	60	evaluating	evaluate	VERB
faba-160	80	61	regional	regional	ADJ
faba-160	80	62	development	development	NOUN
faba-160	80	63	in	in	ADP
faba-160	80	64	west	west	PROPN
faba-160	80	65	java	java	PROPN
faba-160	80	66	province	province	PROPN
faba-160	80	67	.	.	PUNCT
faba-160	81	1	however	however	ADV
faba-160	81	2	,	,	PUNCT
faba-160	81	3	there	there	PRON
faba-160	81	4	are	be	VERB
faba-160	81	5	still	still	ADV
faba-160	81	6	obstacles	obstacle	NOUN
faba-160	81	7	in	in	ADP
faba-160	81	8	this	this	DET
faba-160	81	9	coordination	coordination	NOUN
faba-160	81	10	related	relate	VERB
faba-160	81	11	to	to	ADP
faba-160	81	12	the	the	DET
faba-160	81	13	time	time	NOUN
faba-160	81	14	and	and	CCONJ
faba-160	81	15	busyness	busyness	NOUN
faba-160	81	16	of	of	ADP
faba-160	81	17	each	each	DET
faba-160	81	18	local	local	ADJ
faba-160	81	19	government	government	NOUN
faba-160	81	20	work	work	NOUN
faba-160	81	21	unit	unit	NOUN
faba-160	81	22	with	with	ADP
faba-160	81	23	their	their	PRON
faba-160	81	24	internal	internal	ADJ
faba-160	81	25	affairs	affair	NOUN
faba-160	81	26	.	.	PUNCT
faba-160	82	1	each	each	DET
faba-160	82	2	program	program	NOUN
faba-160	82	3	and	and	CCONJ
faba-160	82	4	activity	activity	NOUN
faba-160	82	5	carried	carry	VERB
faba-160	82	6	out	out	ADP
faba-160	82	7	by	by	ADP
faba-160	82	8	the	the	DET
faba-160	82	9	local	local	ADJ
faba-160	82	10	government	government	NOUN
faba-160	82	11	work	work	NOUN
faba-160	82	12	unit	unit	NOUN
faba-160	82	13	of	of	ADP
faba-160	82	14	west	west	PROPN
faba-160	82	15	java	java	PROPN
faba-160	82	16	province	province	PROPN
faba-160	82	17	has	have	VERB
faba-160	82	18	minimum	minimum	ADJ
faba-160	82	19	standards	standard	NOUN
faba-160	82	20	of	of	ADP
faba-160	82	21	service	service	NOUN
faba-160	82	22	as	as	ADP
faba-160	82	23	a	a	DET
faba-160	82	24	guideline	guideline	NOUN
faba-160	82	25	for	for	ADP
faba-160	82	26	determining	determine	VERB
faba-160	82	27	the	the	DET
faba-160	82	28	type	type	NOUN
faba-160	82	29	of	of	ADP
faba-160	82	30	essential	essential	ADJ
faba-160	82	31	services	service	NOUN
faba-160	82	32	and	and	CCONJ
faba-160	82	33	quality	quality	NOUN
faba-160	82	34	of	of	ADP
faba-160	82	35	services	service	NOUN
faba-160	82	36	in	in	ADP
faba-160	82	37	providing	provide	VERB
faba-160	82	38	services	service	NOUN
faba-160	82	39	to	to	ADP
faba-160	82	40	the	the	DET
faba-160	82	41	community	community	NOUN
faba-160	82	42	.	.	PUNCT
faba-160	83	1	based	base	VERB
faba-160	83	2	on	on	ADP
faba-160	83	3	the	the	DET
faba-160	83	4	west	west	PROPN
faba-160	83	5	java	java	PROPN
faba-160	83	6	provincial	provincial	ADJ
faba-160	83	7	regional	regional	ADJ
faba-160	83	8	government	government	NOUN
faba-160	83	9	implementation	implementation	NOUN
faba-160	83	10	report	report	NOUN
faba-160	83	11	,	,	PUNCT
faba-160	83	12	there	there	PRON
faba-160	83	13	are	be	VERB
faba-160	83	14	still	still	ADV
faba-160	83	15	problems	problem	NOUN
faba-160	83	16	in	in	ADP
faba-160	83	17	the	the	DET
faba-160	83	18	implementation	implementation	NOUN
faba-160	83	19	of	of	ADP
faba-160	83	20	these	these	DET
faba-160	83	21	minimum	minimum	ADJ
faba-160	83	22	service	service	NOUN
faba-160	83	23	standards	standard	NOUN
faba-160	83	24	,	,	PUNCT
faba-160	83	25	namely	namely	ADV
faba-160	83	26	not	not	PART
faba-160	83	27	optimal	optimal	ADJ
faba-160	83	28	community	community	NOUN
faba-160	83	29	access	access	NOUN
faba-160	83	30	to	to	ADP
faba-160	83	31	education	education	NOUN
faba-160	83	32	because	because	SCONJ
faba-160	83	33	there	there	PRON
faba-160	83	34	are	be	VERB
faba-160	83	35	still	still	ADV
faba-160	83	36	sub	sub	NOUN
faba-160	83	37	-	-	NOUN
faba-160	83	38	districts	district	NOUN
faba-160	83	39	that	that	PRON
faba-160	83	40	do	do	AUX
faba-160	83	41	not	not	PART
faba-160	83	42	have	have	VERB
faba-160	83	43	public	public	ADJ
faba-160	83	44	schools	school	NOUN
faba-160	83	45	,	,	PUNCT
faba-160	83	46	there	there	PRON
faba-160	83	47	are	be	VERB
faba-160	83	48	still	still	ADV
faba-160	83	49	districts	district	NOUN
faba-160	83	50	/	/	SYM
faba-160	83	51	cities	city	NOUN
faba-160	83	52	that	that	PRON
faba-160	83	53	have	have	AUX
faba-160	83	54	not	not	PART
faba-160	83	55	reported	report	VERB
faba-160	83	56	in	in	ADP
faba-160	83	57	the	the	DET
faba-160	83	58	event	event	NOUN
faba-160	83	59	of	of	ADP
faba-160	83	60	a	a	DET
faba-160	83	61	disaster	disaster	NOUN
faba-160	83	62	or	or	CCONJ
faba-160	83	63	outbreak	outbreak	NOUN
faba-160	83	64	,	,	PUNCT
faba-160	83	65	the	the	DET
faba-160	83	66	budget	budget	NOUN
faba-160	83	67	for	for	ADP
faba-160	83	68	disasters	disaster	NOUN
faba-160	83	69	and	and	CCONJ
faba-160	83	70	outbreaks	outbreak	NOUN
faba-160	83	71	has	have	AUX
faba-160	83	72	not	not	PART
faba-160	83	73	been	be	AUX
faba-160	83	74	allocated	allocate	VERB
faba-160	83	75	equally	equally	ADV
faba-160	83	76	to	to	ADP
faba-160	83	77	all	all	DET
faba-160	83	78	districts	district	NOUN
faba-160	83	79	/	/	SYM
faba-160	83	80	cities	city	NOUN
faba-160	83	81	,	,	PUNCT
faba-160	83	82	the	the	DET
faba-160	83	83	available	available	ADJ
faba-160	83	84	infrastructure	infrastructure	NOUN
faba-160	83	85	,	,	PUNCT
faba-160	83	86	especially	especially	ADV
faba-160	83	87	in	in	ADP
faba-160	83	88	the	the	DET
faba-160	83	89	field	field	NOUN
faba-160	83	90	of	of	ADP
faba-160	83	91	public	public	ADJ
faba-160	83	92	works	work	NOUN
faba-160	83	93	,	,	PUNCT
faba-160	83	94	is	be	AUX
faba-160	83	95	not	not	PART
faba-160	83	96	all	all	ADV
faba-160	83	97	supportive	supportive	ADJ
faba-160	83	98	,	,	PUNCT
faba-160	83	99	the	the	DET
faba-160	83	100	budget	budget	NOUN
faba-160	83	101	refocusing	refocus	VERB
faba-160	83	102	in	in	ADP
faba-160	83	103	2021	2021	NUM
faba-160	83	104	has	have	AUX
faba-160	83	105	caused	cause	VERB
faba-160	83	106	the	the	DET
faba-160	83	107	service	service	NOUN
faba-160	83	108	budget	budget	NOUN
faba-160	83	109	for	for	ADP
faba-160	83	110	communities	community	NOUN
faba-160	83	111	affected	affect	VERB
faba-160	83	112	by	by	ADP
faba-160	83	113	the	the	DET
faba-160	83	114	enforcement	enforcement	NOUN
faba-160	83	115	of	of	ADP
faba-160	83	116	local	local	ADJ
faba-160	83	117	regulations	regulation	NOUN
faba-160	83	118	and	and	CCONJ
faba-160	83	119	head	head	VERB
faba-160	83	120	local	local	ADJ
faba-160	83	121	government	government	NOUN
faba-160	83	122	regulation	regulation	NOUN
faba-160	83	123	in	in	ADP
faba-160	83	124	west	west	PROPN
faba-160	83	125	java	java	PROPN
faba-160	83	126	province	province	PROPN
faba-160	83	127	to	to	PART
faba-160	83	128	be	be	AUX
faba-160	83	129	unavailable	unavailable	ADJ
faba-160	83	130	,	,	PUNCT
faba-160	83	131	and	and	CCONJ
faba-160	83	132	the	the	DET
faba-160	83	133	covid-19	covid-19	PROPN
faba-160	83	134	pandemic	pandemic	NOUN
faba-160	83	135	has	have	AUX
faba-160	83	136	caused	cause	VERB
faba-160	83	137	restrictions	restriction	NOUN
faba-160	83	138	on	on	ADP
faba-160	83	139	activities	activity	NOUN
faba-160	83	140	between	between	ADP
faba-160	83	141	regions	region	NOUN
faba-160	83	142	,	,	PUNCT
faba-160	83	143	causing	cause	VERB
faba-160	83	144	several	several	ADJ
faba-160	83	145	programs	program	NOUN
faba-160	83	146	and	and	CCONJ
faba-160	83	147	activities	activity	NOUN
faba-160	83	148	to	to	PART
faba-160	83	149	be	be	AUX
faba-160	83	150	hampered	hamper	VERB
faba-160	83	151	.	.	PUNCT
faba-160	84	1	a	a	DET
faba-160	84	2	total	total	NOUN
faba-160	84	3	of	of	ADP
faba-160	84	4	72.7	72.7	NUM
faba-160	84	5	%	%	NOUN
faba-160	84	6	of	of	ADP
faba-160	84	7	respondents	respondent	NOUN
faba-160	84	8	with	with	ADP
faba-160	84	9	an	an	DET
faba-160	84	10	average	average	NOUN
faba-160	84	11	of	of	ADP
faba-160	84	12	4.701	4.701	NUM
faba-160	84	13	also	also	ADV
faba-160	84	14	agreed	agree	VERB
faba-160	84	15	that	that	SCONJ
faba-160	84	16	there	there	PRON
faba-160	84	17	is	be	VERB
faba-160	84	18	integration	integration	NOUN
faba-160	84	19	of	of	ADP
faba-160	84	20	funding	funding	NOUN
faba-160	84	21	sources	source	NOUN
faba-160	84	22	in	in	ADP
faba-160	84	23	implementing	implement	VERB
faba-160	84	24	priority	priority	NOUN
faba-160	84	25	programs	program	NOUN
faba-160	84	26	and	and	CCONJ
faba-160	84	27	activities	activity	NOUN
faba-160	84	28	of	of	ADP
faba-160	84	29	west	west	PROPN
faba-160	84	30	java	java	PROPN
faba-160	84	31	province	province	PROPN
faba-160	84	32	.	.	PUNCT
faba-160	85	1	the	the	DET
faba-160	85	2	primary	primary	ADJ
faba-160	85	3	source	source	NOUN
faba-160	85	4	of	of	ADP
faba-160	85	5	funding	funding	NOUN
faba-160	85	6	for	for	ADP
faba-160	85	7	implementing	implement	VERB
faba-160	85	8	these	these	DET
faba-160	85	9	programs	program	NOUN
faba-160	85	10	and	and	CCONJ
faba-160	85	11	activities	activity	NOUN
faba-160	85	12	is	be	AUX
faba-160	85	13	the	the	DET
faba-160	85	14	west	west	PROPN
faba-160	85	15	java	java	PROPN
faba-160	85	16	provincial	provincial	ADJ
faba-160	85	17	local	local	ADJ
faba-160	85	18	government	government	NOUN
faba-160	85	19	budget	budget	NOUN
faba-160	85	20	.	.	PUNCT
faba-160	86	1	still	still	ADV
faba-160	86	2	,	,	PUNCT
faba-160	86	3	there	there	PRON
faba-160	86	4	is	be	VERB
faba-160	86	5	also	also	ADV
faba-160	86	6	funding	fund	VERB
faba-160	86	7	from	from	ADP
faba-160	86	8	revenue	revenue	NOUN
faba-160	86	9	sharing	sharing	NOUN
faba-160	86	10	fund	fund	NOUN
faba-160	86	11	,	,	PUNCT
faba-160	86	12	general	general	ADJ
faba-160	86	13	allocation	allocation	NOUN
faba-160	86	14	fund	fund	PROPN
faba-160	86	15	,	,	PUNCT
faba-160	86	16	special	special	ADJ
faba-160	86	17	allocation	allocation	NOUN
faba-160	86	18	fund	fund	NOUN
faba-160	86	19	,	,	PUNCT
faba-160	86	20	and	and	CCONJ
faba-160	86	21	grants	grant	NOUN
faba-160	86	22	.	.	PUNCT
faba-160	87	1	in	in	ADP
faba-160	87	2	2023	2023	NUM
faba-160	87	3	,	,	PUNCT
faba-160	87	4	the	the	DET
faba-160	87	5	west	west	PROPN
faba-160	87	6	java	java	PROPN
faba-160	87	7	provincial	provincial	ADJ
faba-160	87	8	government	government	NOUN
faba-160	87	9	received	receive	VERB
faba-160	87	10	transfer	transfer	NOUN
faba-160	87	11	funds	fund	NOUN
faba-160	87	12	from	from	ADP
faba-160	87	13	the	the	DET
faba-160	87	14	central	central	ADJ
faba-160	87	15	government	government	NOUN
faba-160	87	16	in	in	ADP
faba-160	87	17	the	the	DET
faba-160	87	18	form	form	NOUN
faba-160	87	19	of	of	ADP
faba-160	87	20	revenue	revenue	NOUN
faba-160	87	21	sharing	sharing	NOUN
faba-160	87	22	fund	fund	NOUN
faba-160	87	23	amounting	amount	VERB
faba-160	87	24	to	to	ADP
faba-160	87	25	rp2,198,044,917,000	rp2,198,044,917,000	PROPN
faba-160	87	26	originating	originate	VERB
faba-160	87	27	from	from	ADP
faba-160	87	28	taxes	taxis	NOUN
faba-160	87	29	and	and	CCONJ
faba-160	87	30	natural	natural	ADJ
faba-160	87	31	resources	resource	NOUN
faba-160	87	32	;	;	PUNCT
faba-160	87	33	general	general	ADJ
faba-160	87	34	allocation	allocation	NOUN
faba-160	87	35	fund	fund	NOUN
faba-160	87	36	of	of	ADP
faba-160	87	37	rp3,298,968,208,000	rp3,298,968,208,000	PROPN
faba-160	87	38	;	;	PUNCT
faba-160	87	39	special	special	ADJ
faba-160	87	40	allocation	allocation	NOUN
faba-160	87	41	fund	fund	NOUN
faba-160	87	42	of	of	ADP
faba-160	87	43	rp5,033,727,259,000	rp5,033,727,259,000	NUM
faba-160	87	44	;	;	PUNCT
faba-160	87	45	and	and	CCONJ
faba-160	87	46	grants	grant	NOUN
faba-160	87	47	of	of	ADP
faba-160	87	48	rp7,752,000	rp7,752,000	NOUN
faba-160	87	49	.	.	PUNCT
faba-160	88	1	the	the	DET
faba-160	88	2	general	general	ADJ
faba-160	88	3	allocation	allocation	NOUN
faba-160	88	4	funds	fund	NOUN
faba-160	88	5	obtained	obtain	VERB
faba-160	88	6	were	be	AUX
faba-160	88	7	allocated	allocate	VERB
faba-160	88	8	to	to	PART
faba-160	88	9	finance	finance	VERB
faba-160	88	10	the	the	DET
faba-160	88	11	payroll	payroll	NOUN
faba-160	88	12	of	of	ADP
faba-160	88	13	government	government	NOUN
faba-160	88	14	employees	employee	NOUN
faba-160	88	15	with	with	ADP
faba-160	88	16	employment	employment	NOUN
faba-160	88	17	agreement	agreement	NOUN
faba-160	88	18	formations	formation	NOUN
faba-160	88	19	,	,	PUNCT
faba-160	88	20	village	village	NOUN
faba-160	88	21	funding	funding	NOUN
faba-160	88	22	,	,	PUNCT
faba-160	88	23	education	education	NOUN
faba-160	88	24	,	,	PUNCT
faba-160	88	25	health	health	NOUN
faba-160	88	26	,	,	PUNCT
faba-160	88	27	and	and	CCONJ
faba-160	88	28	public	public	ADJ
faba-160	88	29	works	work	NOUN
faba-160	88	30	.	.	PUNCT
faba-160	89	1	the	the	DET
faba-160	89	2	special	special	ADJ
faba-160	89	3	allocation	allocation	NOUN
faba-160	89	4	funds	fund	NOUN
faba-160	89	5	obtained	obtain	VERB
faba-160	89	6	by	by	ADP
faba-160	89	7	the	the	DET
faba-160	89	8	west	west	PROPN
faba-160	89	9	java	java	PROPN
faba-160	89	10	provincial	provincial	ADJ
faba-160	89	11	government	government	NOUN
faba-160	89	12	are	be	AUX
faba-160	89	13	divided	divide	VERB
faba-160	89	14	into	into	ADP
faba-160	89	15	physical	physical	ADJ
faba-160	89	16	special	special	ADJ
faba-160	89	17	allocation	allocation	NOUN
faba-160	89	18	fund	fund	NOUN
faba-160	89	19	and	and	CCONJ
faba-160	89	20	non	non	ADJ
faba-160	89	21	-	-	ADJ
faba-160	89	22	physical	physical	ADJ
faba-160	89	23	special	special	ADJ
faba-160	89	24	allocation	allocation	NOUN
faba-160	89	25	fund	fund	NOUN
faba-160	89	26	.	.	PUNCT
faba-160	90	1	physical	physical	ADJ
faba-160	90	2	special	special	ADJ
faba-160	90	3	allocation	allocation	NOUN
faba-160	90	4	funds	fund	NOUN
faba-160	90	5	are	be	AUX
faba-160	90	6	allocated	allocate	VERB
faba-160	90	7	to	to	AUX
faba-160	90	8	finance	finance	NOUN
faba-160	90	9	education	education	NOUN
faba-160	90	10	,	,	PUNCT
faba-160	90	11	health	health	NOUN
faba-160	90	12	,	,	PUNCT
faba-160	90	13	irrigation	irrigation	NOUN
faba-160	90	14	,	,	PUNCT
faba-160	90	15	agriculture	agriculture	NOUN
faba-160	90	16	,	,	PUNCT
faba-160	90	17	marine	marine	NOUN
faba-160	90	18	and	and	CCONJ
faba-160	90	19	fisheries	fishery	NOUN
faba-160	90	20	,	,	PUNCT
faba-160	90	21	and	and	CCONJ
faba-160	90	22	small	small	ADJ
faba-160	90	23	and	and	CCONJ
faba-160	90	24	medium	medium	NOUN
faba-160	90	25	industries	industry	NOUN
faba-160	90	26	.	.	PUNCT
faba-160	91	1	meanwhile	meanwhile	ADV
faba-160	91	2	,	,	PUNCT
faba-160	91	3	non	non	ADJ
faba-160	91	4	-	-	ADJ
faba-160	91	5	physical	physical	ADJ
faba-160	91	6	special	special	ADJ
faba-160	91	7	allocation	allocation	NOUN
faba-160	91	8	funds	fund	NOUN
faba-160	91	9	are	be	AUX
faba-160	91	10	allocated	allocate	VERB
faba-160	91	11	to	to	PART
faba-160	91	12	finance	finance	VERB
faba-160	91	13	operational	operational	ADJ
faba-160	91	14	assistance	assistance	NOUN
faba-160	91	15	for	for	ADP
faba-160	91	16	education	education	NOUN
faba-160	91	17	units	unit	NOUN
faba-160	91	18	,	,	PUNCT
faba-160	91	19	regional	regional	ADJ
faba-160	91	20	civil	civil	ADJ
faba-160	91	21	servant	servant	NOUN
faba-160	91	22	teacher	teacher	NOUN
faba-160	91	23	allowances	allowance	NOUN
faba-160	91	24	,	,	PUNCT
faba-160	91	25	operational	operational	ADJ
faba-160	91	26	assistance	assistance	NOUN
faba-160	91	27	for	for	ADP
faba-160	91	28	organizing	organize	VERB
faba-160	91	29	museums	museum	NOUN
faba-160	91	30	and	and	CCONJ
faba-160	91	31	cultural	cultural	ADJ
faba-160	91	32	parks	park	NOUN
faba-160	91	33	,	,	PUNCT
faba-160	91	34	health	health	NOUN
faba-160	91	35	operational	operational	ADJ
faba-160	91	36	assistance	assistance	NOUN
faba-160	91	37	,	,	PUNCT
faba-160	91	38	capacity	capacity	NOUN
faba-160	91	39	building	building	NOUN
faba-160	91	40	funds	fund	NOUN
faba-160	91	41	for	for	ADP
faba-160	91	42	cooperatives	cooperative	NOUN
faba-160	91	43	and	and	CCONJ
faba-160	91	44	micro	micro	ADJ
faba-160	91	45	and	and	CCONJ
faba-160	91	46	small	small	ADJ
faba-160	91	47	businesses	business	NOUN
faba-160	91	48	,	,	PUNCT
faba-160	91	49	funds	fund	NOUN
faba-160	91	50	for	for	ADP
faba-160	91	51	women	woman	NOUN
faba-160	91	52	and	and	CCONJ
faba-160	91	53	child	child	NOUN
faba-160	91	54	protection	protection	NOUN
faba-160	91	55	services	service	NOUN
faba-160	91	56	,	,	PUNCT
faba-160	91	57	and	and	CCONJ
faba-160	91	58	investment	investment	NOUN
faba-160	91	59	facility	facility	NOUN
faba-160	91	60	funds	fund	NOUN
faba-160	91	61	.	.	PUNCT
faba-160	92	1	grants	grant	NOUN
faba-160	92	2	obtained	obtain	VERB
faba-160	92	3	by	by	ADP
faba-160	92	4	the	the	DET
faba-160	92	5	west	west	PROPN
faba-160	92	6	java	java	PROPN
faba-160	92	7	provincial	provincial	ADJ
faba-160	92	8	government	government	NOUN
faba-160	92	9	came	come	VERB
faba-160	92	10	from	from	ADP
faba-160	92	11	foreign	foreign	ADJ
faba-160	92	12	loans	loan	NOUN
faba-160	92	13	that	that	PRON
faba-160	92	14	were	be	AUX
faba-160	92	15	granted	grant	VERB
faba-160	92	16	amounting	amount	VERB
faba-160	92	17	to	to	ADP
faba-160	92	18	rp7,752,000	rp7,752,000	PROPN
faba-160	92	19	.	.	PUNCT
faba-160	93	1	the	the	DET
faba-160	93	2	funds	fund	NOUN
faba-160	93	3	were	be	AUX
faba-160	93	4	used	use	VERB
faba-160	93	5	to	to	PART
faba-160	93	6	finance	finance	VERB
faba-160	93	7	the	the	DET
faba-160	93	8	ipdmip	ipdmip	NOUN
faba-160	93	9	(	(	PUNCT
faba-160	93	10	integrated	integrate	VERB
faba-160	93	11	participatory	participatory	ADJ
faba-160	93	12	development	development	NOUN
faba-160	93	13	and	and	CCONJ
faba-160	93	14	management	management	NOUN
faba-160	93	15	of	of	ADP
faba-160	93	16	irrigation	irrigation	NOUN
faba-160	93	17	project	project	NOUN
faba-160	93	18	)	)	PUNCT
faba-160	93	19	program	program	NOUN
faba-160	93	20	.	.	PUNCT
faba-160	94	1	the	the	DET
faba-160	94	2	ipdmip	ipdmip	PROPN
faba-160	94	3	program	program	NOUN
faba-160	94	4	is	be	AUX
faba-160	94	5	a	a	DET
faba-160	94	6	west	west	PROPN
faba-160	94	7	java	java	PROPN
faba-160	94	8	provincial	provincial	ADJ
faba-160	94	9	government	government	NOUN
faba-160	94	10	program	program	NOUN
faba-160	94	11	that	that	PRON
faba-160	94	12	aims	aim	VERB
faba-160	94	13	to	to	PART
faba-160	94	14	create	create	VERB
faba-160	94	15	a	a	DET
faba-160	94	16	sustainable	sustainable	ADJ
faba-160	94	17	irrigation	irrigation	NOUN
faba-160	94	18	system	system	NOUN
faba-160	94	19	.	.	PUNCT
faba-160	95	1	spatial	spatial	ADJ
faba-160	95	2	based	base	VERB
faba-160	95	3	on	on	ADP
faba-160	95	4	annex	annex	VERB
faba-160	95	5	i	i	PRON
faba-160	95	6	presidential	presidential	ADJ
faba-160	95	7	regulation	regulation	NOUN
faba-160	95	8	no	no	NOUN
faba-160	95	9	.	.	NOUN
faba-160	95	10	79	79	NUM
faba-160	95	11	of	of	ADP
faba-160	95	12	2017	2017	NUM
faba-160	95	13	on	on	ADP
faba-160	95	14	the	the	DET
faba-160	95	15	2018	2018	NUM
faba-160	95	16	government	government	NOUN
faba-160	95	17	work	work	NOUN
faba-160	95	18	plan	plan	NOUN
faba-160	95	19	,	,	PUNCT
faba-160	95	20	the	the	DET
faba-160	95	21	spatial	spatial	ADJ
faba-160	95	22	dimension	dimension	NOUN
faba-160	95	23	relates	relate	VERB
faba-160	95	24	to	to	ADP
faba-160	95	25	the	the	DET
faba-160	95	26	clarity	clarity	NOUN
faba-160	95	27	of	of	ADP
faba-160	95	28	function	function	NOUN
faba-160	95	29	and	and	CCONJ
faba-160	95	30	integration	integration	NOUN
faba-160	95	31	of	of	ADP
faba-160	95	32	the	the	DET
faba-160	95	33	location	location	NOUN
faba-160	95	34	of	of	ADP
faba-160	95	35	the	the	DET
faba-160	95	36	implementation	implementation	NOUN
faba-160	95	37	of	of	ADP
faba-160	95	38	priority	priority	NOUN
faba-160	95	39	programs	program	NOUN
faba-160	95	40	and	and	CCONJ
faba-160	95	41	activities	activity	NOUN
faba-160	95	42	.	.	PUNCT
faba-160	96	1	the	the	DET
faba-160	96	2	spatial	spatial	ADJ
faba-160	96	3	dimension	dimension	NOUN
faba-160	96	4	has	have	VERB
faba-160	96	5	two	two	NUM
faba-160	96	6	indicators	indicator	NOUN
faba-160	96	7	that	that	PRON
faba-160	96	8	can	can	AUX
faba-160	96	9	be	be	AUX
faba-160	96	10	seen	see	VERB
faba-160	96	11	in	in	ADP
faba-160	96	12	table	table	NOUN
faba-160	96	13	4	4	NUM
faba-160	96	14	below	below	ADV
faba-160	96	15	.	.	PUNCT
faba-160	97	1	table	table	NOUN
faba-160	97	2	4	4	NUM
faba-160	97	3	.	.	PUNCT
faba-160	98	1	spatial	spatial	ADJ
faba-160	98	2	dimension	dimension	NOUN
faba-160	98	3	questionnaire	questionnaire	NOUN
faba-160	98	4	results	result	VERB
faba-160	98	5	indicator	indicator	NOUN
faba-160	98	6	1	1	NUM
faba-160	98	7	2	2	NUM
faba-160	98	8	3	3	NUM
faba-160	98	9	4	4	NUM
faba-160	98	10	5	5	NUM
faba-160	98	11	average	average	ADJ
faba-160	98	12	interpretation	interpretation	NOUN
faba-160	98	13	mfp7	mfp7	NOUN
faba-160	98	14	there	there	PRON
faba-160	98	15	is	be	VERB
faba-160	98	16	a	a	DET
faba-160	98	17	precise	precise	ADJ
faba-160	98	18	location	location	NOUN
faba-160	98	19	of	of	ADP
faba-160	98	20	each	each	DET
faba-160	98	21	program	program	NOUN
faba-160	98	22	and	and	CCONJ
faba-160	98	23	activity	activity	NOUN
faba-160	98	24	planned	plan	VERB
faba-160	98	25	by	by	ADP
faba-160	98	26	each	each	DET
faba-160	98	27	local	local	ADJ
faba-160	98	28	government	government	NOUN
faba-160	98	29	work	work	NOUN
faba-160	98	30	unit	unit	NOUN
faba-160	98	31	.	.	PUNCT
faba-160	99	1	1.3	1.3	NUM
faba-160	99	2	%	%	NOUN
faba-160	99	3	0	0	NUM
faba-160	99	4	%	%	NOUN
faba-160	99	5	14.3	14.3	NUM
faba-160	99	6	%	%	NOUN
faba-160	99	7	40.3	40.3	NUM
faba-160	99	8	%	%	NOUN
faba-160	99	9	44.2	44.2	NUM
faba-160	99	10	%	%	NOUN
faba-160	99	11	4.260	4.260	NUM
faba-160	99	12	strongly	strongly	ADV
faba-160	99	13	agree	agree	VERB
faba-160	99	14	mfp8	mfp8	PROPN
faba-160	99	15	there	there	PRON
faba-160	99	16	is	be	VERB
faba-160	99	17	a	a	DET
faba-160	99	18	connection	connection	NOUN
faba-160	99	19	between	between	ADP
faba-160	99	20	the	the	DET
faba-160	99	21	infrastructure	infrastructure	NOUN
faba-160	99	22	needed	need	VERB
faba-160	99	23	in	in	ADP
faba-160	99	24	each	each	DET
faba-160	99	25	program	program	NOUN
faba-160	99	26	and	and	CCONJ
faba-160	99	27	activity	activity	NOUN
faba-160	99	28	.	.	PUNCT
faba-160	100	1	0	0	NUM
faba-160	100	2	%	%	NOUN
faba-160	100	3	0	0	NUM
faba-160	100	4	%	%	NOUN
faba-160	100	5	16.9	16.9	NUM
faba-160	100	6	%	%	NOUN
faba-160	100	7	49.4	49.4	NUM
faba-160	100	8	%	%	NOUN
faba-160	100	9	33.8	33.8	NUM
faba-160	100	10	%	%	NOUN
faba-160	100	11	4.169	4.169	NUM
faba-160	100	12	agree	agree	VERB
faba-160	100	13	spatial	spatial	ADJ
faba-160	100	14	dimension	dimension	NOUN
faba-160	100	15	assessment	assessment	NOUN
faba-160	100	16	4.215	4.215	NUM
faba-160	100	17	very	very	ADV
faba-160	100	18	good	good	ADJ
faba-160	100	19	source	source	NOUN
faba-160	100	20	:	:	PUNCT
faba-160	100	21	primary	primary	ADJ
faba-160	100	22	data	datum	NOUN
faba-160	100	23	processed	process	VERB
faba-160	100	24	(	(	PUNCT
faba-160	100	25	2023	2023	NUM
faba-160	100	26	)	)	PUNCT
faba-160	100	27	the	the	DET
faba-160	100	28	spatial	spatial	ADJ
faba-160	100	29	dimension	dimension	NOUN
faba-160	100	30	is	be	AUX
faba-160	100	31	one	one	NUM
faba-160	100	32	of	of	ADP
faba-160	100	33	the	the	DET
faba-160	100	34	approaches	approach	NOUN
faba-160	100	35	used	use	VERB
faba-160	100	36	in	in	ADP
faba-160	100	37	preparing	prepare	VERB
faba-160	100	38	the	the	DET
faba-160	100	39	2018	2018	NUM
faba-160	100	40	governement	governement	ADJ
faba-160	100	41	-	-	PUNCT
faba-160	100	42	wide	wide	ADJ
faba-160	100	43	work	work	NOUN
faba-160	100	44	plans	plan	NOUN
faba-160	100	45	(	(	PUNCT
faba-160	100	46	government	government	NOUN
faba-160	100	47	work	work	NOUN
faba-160	100	48	plan	plan	NOUN
faba-160	100	49	)	)	PUNCT
faba-160	100	50	.	.	PUNCT
faba-160	101	1	the	the	DET
faba-160	101	2	spatial	spatial	ADJ
faba-160	101	3	dimension	dimension	NOUN
faba-160	101	4	relates	relate	VERB
faba-160	101	5	to	to	ADP
faba-160	101	6	the	the	DET
faba-160	101	7	function	function	NOUN
faba-160	101	8	of	of	ADP
faba-160	101	9	locations	location	NOUN
faba-160	101	10	integrated	integrate	VERB
faba-160	101	11	with	with	ADP
faba-160	101	12	implementing	implement	VERB
faba-160	101	13	priority	priority	NOUN
faba-160	101	14	programs	program	NOUN
faba-160	101	15	and	and	CCONJ
faba-160	101	16	activities	activity	NOUN
faba-160	101	17	.	.	PUNCT
faba-160	102	1	based	base	VERB
faba-160	102	2	on	on	ADP
faba-160	102	3	table	table	NOUN
faba-160	102	4	4	4	NUM
faba-160	102	5	above	above	ADV
faba-160	102	6	,	,	PUNCT
faba-160	102	7	44.2	44.2	NUM
faba-160	102	8	%	%	NOUN
faba-160	102	9	of	of	ADP
faba-160	102	10	respondents	respondent	NOUN
faba-160	102	11	with	with	ADP
faba-160	102	12	an	an	DET
faba-160	102	13	siti	siti	NOUN
faba-160	102	14	karlina	karlina	NOUN
faba-160	102	15	and	and	CCONJ
faba-160	102	16	ira	ira	PROPN
faba-160	102	17	novianty	novianty	NOUN
faba-160	102	18	/	/	SYM
faba-160	102	19	finance	finance	NOUN
faba-160	102	20	,	,	PUNCT
faba-160	102	21	accounting	accounting	NOUN
faba-160	102	22	and	and	CCONJ
faba-160	102	23	business	business	NOUN
faba-160	102	24	analysis	analysis	NOUN
faba-160	102	25	,	,	PUNCT
faba-160	102	26	volume	volume	NOUN
faba-160	102	27	5	5	NUM
faba-160	102	28	,	,	PUNCT
faba-160	102	29	issue	issue	NOUN
faba-160	102	30	2	2	NUM
faba-160	102	31	,	,	PUNCT
faba-160	102	32	2023	2023	NUM
faba-160	102	33	132	132	NUM
faba-160	102	34	average	average	NOUN
faba-160	102	35	of	of	ADP
faba-160	102	36	4.260	4.260	NUM
faba-160	102	37	,	,	PUNCT
faba-160	102	38	strongly	strongly	ADV
faba-160	102	39	agree	agree	VERB
faba-160	102	40	that	that	SCONJ
faba-160	102	41	each	each	DET
faba-160	102	42	program	program	NOUN
faba-160	102	43	and	and	CCONJ
faba-160	102	44	activity	activity	NOUN
faba-160	102	45	planned	plan	VERB
faba-160	102	46	by	by	ADP
faba-160	102	47	them	they	PRON
faba-160	102	48	is	be	AUX
faba-160	102	49	evident	evident	ADJ
faba-160	102	50	where	where	SCONJ
faba-160	102	51	the	the	DET
faba-160	102	52	program	program	NOUN
faba-160	102	53	and	and	CCONJ
faba-160	102	54	activity	activity	NOUN
faba-160	102	55	will	will	AUX
faba-160	102	56	be	be	AUX
faba-160	102	57	implemented	implement	VERB
faba-160	102	58	.	.	PUNCT
faba-160	103	1	this	this	PRON
faba-160	103	2	is	be	AUX
faba-160	103	3	because	because	SCONJ
faba-160	103	4	all	all	DET
faba-160	103	5	complicated	complicated	ADJ
faba-160	103	6	matters	matter	NOUN
faba-160	103	7	relating	relate	VERB
faba-160	103	8	to	to	ADP
faba-160	103	9	the	the	DET
faba-160	103	10	programs	program	NOUN
faba-160	103	11	and	and	CCONJ
faba-160	103	12	activities	activity	NOUN
faba-160	103	13	to	to	PART
faba-160	103	14	be	be	AUX
faba-160	103	15	implemented	implement	VERB
faba-160	103	16	,	,	PUNCT
faba-160	103	17	one	one	NUM
faba-160	103	18	of	of	ADP
faba-160	103	19	which	which	PRON
faba-160	103	20	is	be	AUX
faba-160	103	21	the	the	DET
faba-160	103	22	location	location	NOUN
faba-160	103	23	,	,	PUNCT
faba-160	103	24	must	must	AUX
faba-160	103	25	be	be	AUX
faba-160	103	26	included	include	VERB
faba-160	103	27	in	in	ADP
faba-160	103	28	the	the	DET
faba-160	103	29	planning	planning	NOUN
faba-160	103	30	documents	document	NOUN
faba-160	103	31	and	and	CCONJ
faba-160	103	32	adjusted	adjust	VERB
faba-160	103	33	to	to	ADP
faba-160	103	34	the	the	DET
faba-160	103	35	locus	locus	NOUN
faba-160	103	36	of	of	ADP
faba-160	103	37	the	the	DET
faba-160	103	38	activities	activity	NOUN
faba-160	103	39	to	to	PART
faba-160	103	40	be	be	AUX
faba-160	103	41	implemented	implement	VERB
faba-160	103	42	.	.	PUNCT
faba-160	104	1	for	for	ADP
faba-160	104	2	example	example	NOUN
faba-160	104	3	,	,	PUNCT
faba-160	104	4	one	one	NUM
faba-160	104	5	of	of	ADP
faba-160	104	6	the	the	DET
faba-160	104	7	activities	activity	NOUN
faba-160	104	8	in	in	ADP
faba-160	104	9	the	the	DET
faba-160	104	10	west	west	PROPN
faba-160	104	11	java	java	PROPN
faba-160	104	12	provincial	provincial	ADJ
faba-160	104	13	government	government	NOUN
faba-160	104	14	program	program	NOUN
faba-160	104	15	in	in	ADP
faba-160	104	16	the	the	DET
faba-160	104	17	health	health	NOUN
faba-160	104	18	sector	sector	NOUN
faba-160	104	19	is	be	AUX
faba-160	104	20	integrated	integrate	VERB
faba-160	104	21	health	health	NOUN
faba-160	104	22	center	center	NOUN
faba-160	104	23	and	and	CCONJ
faba-160	104	24	champion	champion	NOUN
faba-160	104	25	.	.	PUNCT
faba-160	105	1	during	during	ADP
faba-160	105	2	the	the	DET
faba-160	105	3	planning	planning	NOUN
faba-160	105	4	of	of	ADP
faba-160	105	5	the	the	DET
faba-160	105	6	2023	2023	NUM
faba-160	105	7	program	program	NOUN
faba-160	105	8	and	and	CCONJ
faba-160	105	9	activities	activity	NOUN
faba-160	105	10	,	,	PUNCT
faba-160	105	11	the	the	DET
faba-160	105	12	west	west	PROPN
faba-160	105	13	java	java	PROPN
faba-160	105	14	provincial	provincial	ADJ
faba-160	105	15	government	government	NOUN
faba-160	105	16	has	have	AUX
faba-160	105	17	determined	determine	VERB
faba-160	105	18	that	that	SCONJ
faba-160	105	19	the	the	DET
faba-160	105	20	locus	locus	NOUN
faba-160	105	21	of	of	ADP
faba-160	105	22	the	the	DET
faba-160	105	23	integrated	integrate	VERB
faba-160	105	24	health	health	NOUN
faba-160	105	25	center	center	NOUN
faba-160	105	26	and	and	CCONJ
faba-160	105	27	champion	champion	NOUN
faba-160	105	28	activities	activity	NOUN
faba-160	105	29	in	in	ADP
faba-160	105	30	2023	2023	NUM
faba-160	105	31	is	be	AUX
faba-160	105	32	in	in	ADP
faba-160	105	33	eight	eight	NUM
faba-160	105	34	districts	district	NOUN
faba-160	105	35	/	/	SYM
faba-160	105	36	cities	city	NOUN
faba-160	105	37	in	in	ADP
faba-160	105	38	west	west	PROPN
faba-160	105	39	java	java	PROPN
faba-160	105	40	,	,	PUNCT
faba-160	105	41	including	include	VERB
faba-160	105	42	cirebon	cirebon	NOUN
faba-160	105	43	city	city	NOUN
faba-160	105	44	,	,	PUNCT
faba-160	105	45	pangandaran	pangandaran	NOUN
faba-160	105	46	regency	regency	PROPN
faba-160	105	47	,	,	PUNCT
faba-160	105	48	cirebon	cirebon	PROPN
faba-160	105	49	regency	regency	PROPN
faba-160	105	50	,	,	PUNCT
faba-160	105	51	kuningan	kuningan	PROPN
faba-160	105	52	regency	regency	PROPN
faba-160	105	53	,	,	PUNCT
faba-160	105	54	banjar	banjar	PROPN
faba-160	105	55	city	city	PROPN
faba-160	105	56	,	,	PUNCT
faba-160	105	57	cianjur	cianjur	PROPN
faba-160	105	58	regency	regency	PROPN
faba-160	105	59	,	,	PUNCT
faba-160	105	60	sukabumi	sukabumi	NOUN
faba-160	105	61	regency	regency	PROPN
faba-160	105	62	,	,	PUNCT
faba-160	105	63	and	and	CCONJ
faba-160	105	64	tasikmalaya	tasikmalaya	NOUN
faba-160	105	65	city	city	NOUN
faba-160	105	66	.	.	PUNCT
faba-160	106	1	a	a	DET
faba-160	106	2	total	total	NOUN
faba-160	106	3	of	of	ADP
faba-160	106	4	49.4	49.4	NUM
faba-160	106	5	%	%	NOUN
faba-160	106	6	of	of	ADP
faba-160	106	7	respondents	respondent	NOUN
faba-160	106	8	,	,	PUNCT
faba-160	106	9	with	with	ADP
faba-160	106	10	an	an	DET
faba-160	106	11	average	average	NOUN
faba-160	106	12	of	of	ADP
faba-160	106	13	4.169	4.169	NUM
faba-160	106	14	,	,	PUNCT
faba-160	106	15	also	also	ADV
faba-160	106	16	agreed	agree	VERB
faba-160	106	17	that	that	SCONJ
faba-160	106	18	the	the	DET
faba-160	106	19	available	available	ADJ
faba-160	106	20	infrastructure	infrastructure	NOUN
faba-160	106	21	had	have	AUX
faba-160	106	22	supported	support	VERB
faba-160	106	23	implementing	implement	VERB
faba-160	106	24	programs	program	NOUN
faba-160	106	25	and	and	CCONJ
faba-160	106	26	activities	activity	NOUN
faba-160	106	27	to	to	PART
faba-160	106	28	be	be	AUX
faba-160	106	29	carried	carry	VERB
faba-160	106	30	out	out	ADP
faba-160	106	31	by	by	ADP
faba-160	106	32	the	the	DET
faba-160	106	33	west	west	PROPN
faba-160	106	34	java	java	PROPN
faba-160	106	35	provincial	provincial	ADJ
faba-160	106	36	local	local	ADJ
faba-160	106	37	government	government	NOUN
faba-160	106	38	work	work	NOUN
faba-160	106	39	unit	unit	NOUN
faba-160	106	40	.	.	PUNCT
faba-160	107	1	this	this	PRON
faba-160	107	2	is	be	AUX
faba-160	107	3	related	relate	VERB
faba-160	107	4	to	to	ADP
faba-160	107	5	the	the	DET
faba-160	107	6	regional	regional	ADJ
faba-160	107	7	development	development	NOUN
faba-160	107	8	priorities	priority	NOUN
faba-160	107	9	of	of	ADP
faba-160	107	10	west	west	PROPN
faba-160	107	11	java	java	PROPN
faba-160	107	12	province	province	PROPN
faba-160	107	13	in	in	ADP
faba-160	107	14	2023	2023	NUM
faba-160	107	15	,	,	PUNCT
faba-160	107	16	one	one	NUM
faba-160	107	17	of	of	ADP
faba-160	107	18	which	which	PRON
faba-160	107	19	is	be	AUX
faba-160	107	20	the	the	DET
faba-160	107	21	development	development	NOUN
faba-160	107	22	of	of	ADP
faba-160	107	23	regional	regional	ADJ
faba-160	107	24	connectivity	connectivity	NOUN
faba-160	107	25	infrastructure	infrastructure	NOUN
faba-160	107	26	and	and	CCONJ
faba-160	107	27	environmental	environmental	ADJ
faba-160	107	28	management	management	NOUN
faba-160	107	29	,	,	PUNCT
faba-160	107	30	as	as	ADV
faba-160	107	31	well	well	ADV
faba-160	107	32	as	as	ADP
faba-160	107	33	the	the	DET
faba-160	107	34	development	development	NOUN
faba-160	107	35	of	of	ADP
faba-160	107	36	tourism	tourism	NOUN
faba-160	107	37	destinations	destination	NOUN
faba-160	107	38	and	and	CCONJ
faba-160	107	39	infrastructure	infrastructure	NOUN
faba-160	107	40	.	.	PUNCT
faba-160	108	1	however	however	ADV
faba-160	108	2	,	,	PUNCT
faba-160	108	3	based	base	VERB
faba-160	108	4	on	on	ADP
faba-160	108	5	bps	bps	NOUN
faba-160	108	6	data	datum	NOUN
faba-160	108	7	in	in	ADP
faba-160	108	8	the	the	DET
faba-160	108	9	west	west	PROPN
faba-160	108	10	java	java	PROPN
faba-160	108	11	in	in	ADP
faba-160	108	12	figures	figure	NOUN
faba-160	108	13	2023	2023	NUM
faba-160	108	14	report	report	NOUN
faba-160	108	15	,	,	PUNCT
faba-160	108	16	of	of	ADP
faba-160	108	17	the	the	DET
faba-160	108	18	total	total	ADJ
faba-160	108	19	length	length	NOUN
faba-160	108	20	of	of	ADP
faba-160	108	21	west	west	PROPN
faba-160	108	22	java	java	PROPN
faba-160	108	23	roads	road	NOUN
faba-160	108	24	,	,	PUNCT
faba-160	108	25	namely	namely	ADV
faba-160	108	26	28,030.12	28,030.12	NUM
faba-160	108	27	km	km	NOUN
faba-160	108	28	,	,	PUNCT
faba-160	108	29	there	there	PRON
faba-160	108	30	is	be	VERB
faba-160	108	31	2,015.96	2,015.96	NUM
faba-160	108	32	km	km	NOUN
faba-160	108	33	of	of	ADP
faba-160	108	34	roads	road	NOUN
faba-160	108	35	in	in	ADP
faba-160	108	36	a	a	DET
faba-160	108	37	state	state	NOUN
faba-160	108	38	of	of	ADP
faba-160	108	39	disrepair	disrepair	NOUN
faba-160	108	40	and	and	CCONJ
faba-160	108	41	2,408.82	2,408.82	NUM
faba-160	108	42	km	km	NOUN
faba-160	108	43	of	of	ADP
faba-160	108	44	roads	road	NOUN
faba-160	108	45	in	in	ADP
faba-160	108	46	a	a	DET
faba-160	108	47	state	state	NOUN
faba-160	108	48	of	of	ADP
faba-160	108	49	heavy	heavy	ADJ
faba-160	108	50	damage	damage	NOUN
faba-160	108	51	.	.	PUNCT
faba-160	109	1	in	in	ADP
faba-160	109	2	addition	addition	NOUN
faba-160	109	3	,	,	PUNCT
faba-160	109	4	based	base	VERB
faba-160	109	5	on	on	ADP
faba-160	109	6	the	the	DET
faba-160	109	7	west	west	PROPN
faba-160	109	8	java	java	PROPN
faba-160	109	9	province	province	PROPN
faba-160	109	10	local	local	ADJ
faba-160	109	11	government	government	NOUN
faba-160	109	12	implementation	implementation	NOUN
faba-160	109	13	report	report	NOUN
faba-160	109	14	,	,	PUNCT
faba-160	109	15	land	land	NOUN
faba-160	109	16	facilities	facility	NOUN
faba-160	109	17	that	that	PRON
faba-160	109	18	support	support	VERB
faba-160	109	19	the	the	DET
faba-160	109	20	implementation	implementation	NOUN
faba-160	109	21	of	of	ADP
faba-160	109	22	public	public	ADJ
faba-160	109	23	works	work	NOUN
faba-160	109	24	affairs	affair	NOUN
faba-160	109	25	are	be	AUX
faba-160	109	26	not	not	PART
faba-160	109	27	all	all	PRON
faba-160	109	28	owned	own	VERB
faba-160	109	29	by	by	ADP
faba-160	109	30	the	the	DET
faba-160	109	31	government	government	NOUN
faba-160	109	32	,	,	PUNCT
faba-160	109	33	so	so	SCONJ
faba-160	109	34	it	it	PRON
faba-160	109	35	requires	require	VERB
faba-160	109	36	a	a	DET
faba-160	109	37	sufficient	sufficient	ADJ
faba-160	109	38	budget	budget	NOUN
faba-160	109	39	and	and	CCONJ
faba-160	109	40	a	a	DET
faba-160	109	41	long	long	ADJ
faba-160	109	42	negotiation	negotiation	NOUN
faba-160	109	43	to	to	PART
faba-160	109	44	free	free	VERB
faba-160	109	45	the	the	DET
faba-160	109	46	land	land	NOUN
faba-160	109	47	.	.	PUNCT
faba-160	110	1	based	base	VERB
faba-160	110	2	on	on	ADP
faba-160	110	3	the	the	DET
faba-160	110	4	explanation	explanation	NOUN
faba-160	110	5	above	above	ADV
faba-160	110	6	,	,	PUNCT
faba-160	110	7	the	the	DET
faba-160	110	8	assessment	assessment	NOUN
faba-160	110	9	of	of	ADP
faba-160	110	10	each	each	DET
faba-160	110	11	local	local	ADJ
faba-160	110	12	government	government	NOUN
faba-160	110	13	work	work	NOUN
faba-160	110	14	unit	unit	NOUN
faba-160	110	15	on	on	ADP
faba-160	110	16	the	the	DET
faba-160	110	17	application	application	NOUN
faba-160	110	18	of	of	ADP
faba-160	110	19	the	the	DET
faba-160	110	20	money	money	NOUN
faba-160	110	21	follow	follow	NOUN
faba-160	110	22	program	program	NOUN
faba-160	110	23	concept	concept	NOUN
faba-160	110	24	in	in	ADP
faba-160	110	25	planning	planning	NOUN
faba-160	110	26	and	and	CCONJ
faba-160	110	27	budgeting	budgeting	NOUN
faba-160	110	28	can	can	AUX
faba-160	110	29	be	be	AUX
faba-160	110	30	seen	see	VERB
faba-160	110	31	in	in	ADP
faba-160	110	32	table	table	NOUN
faba-160	110	33	5	5	NUM
faba-160	110	34	below	below	ADV
faba-160	110	35	.	.	PUNCT
faba-160	111	1	table	table	NOUN
faba-160	111	2	5	5	NUM
faba-160	111	3	.	.	PUNCT
faba-160	111	4	money	money	NOUN
faba-160	111	5	follow	follow	NOUN
faba-160	111	6	program	program	NOUN
faba-160	111	7	variable	variable	ADJ
faba-160	111	8	assessment	assessment	NOUN
faba-160	111	9	no	no	DET
faba-160	111	10	dimensions	dimension	NOUN
faba-160	111	11	average	average	ADJ
faba-160	111	12	interpretation	interpretation	NOUN
faba-160	111	13	1	1	NUM
faba-160	111	14	thematic	thematic	ADJ
faba-160	111	15	-	-	PUNCT
faba-160	111	16	holistic	holistic	ADJ
faba-160	111	17	4.361	4.361	NUM
faba-160	111	18	very	very	ADV
faba-160	111	19	good	good	ADJ
faba-160	111	20	2	2	NUM
faba-160	111	21	integrative	integrative	NOUN
faba-160	111	22	4.559	4.559	NUM
faba-160	111	23	very	very	ADV
faba-160	111	24	good	good	ADJ
faba-160	111	25	3	3	NUM
faba-160	111	26	spatial	spatial	NOUN
faba-160	111	27	4.215	4.215	NUM
faba-160	111	28	very	very	ADV
faba-160	111	29	good	good	ADJ
faba-160	111	30	money	money	NOUN
faba-160	111	31	follow	follow	NOUN
faba-160	111	32	program	program	NOUN
faba-160	111	33	variable	variable	ADJ
faba-160	111	34	assessment	assessment	NOUN
faba-160	111	35	4.378	4.378	NUM
faba-160	111	36	very	very	ADV
faba-160	111	37	good	good	ADJ
faba-160	111	38	source	source	NOUN
faba-160	111	39	:	:	PUNCT
faba-160	111	40	primary	primary	ADJ
faba-160	111	41	data	datum	NOUN
faba-160	111	42	processed	process	VERB
faba-160	111	43	(	(	PUNCT
faba-160	111	44	2023	2023	NUM
faba-160	111	45	)	)	PUNCT
faba-160	111	46	.	.	PUNCT
faba-160	112	1	table	table	NOUN
faba-160	112	2	5	5	NUM
faba-160	112	3	above	above	ADV
faba-160	112	4	shows	show	VERB
faba-160	112	5	that	that	SCONJ
faba-160	112	6	the	the	DET
faba-160	112	7	average	average	ADJ
faba-160	112	8	assessment	assessment	NOUN
faba-160	112	9	of	of	ADP
faba-160	112	10	the	the	DET
faba-160	112	11	application	application	NOUN
faba-160	112	12	of	of	ADP
faba-160	112	13	the	the	DET
faba-160	112	14	money	money	NOUN
faba-160	112	15	follow	follow	NOUN
faba-160	112	16	program	program	NOUN
faba-160	112	17	concept	concept	NOUN
faba-160	112	18	is	be	AUX
faba-160	112	19	4.378	4.378	NUM
faba-160	112	20	or	or	CCONJ
faba-160	112	21	classified	classify	VERB
faba-160	112	22	as	as	ADP
faba-160	112	23	very	very	ADV
faba-160	112	24	good	good	ADJ
faba-160	112	25	criteria	criterion	NOUN
faba-160	112	26	because	because	SCONJ
faba-160	112	27	the	the	DET
faba-160	112	28	implementation	implementation	NOUN
faba-160	112	29	of	of	ADP
faba-160	112	30	the	the	DET
faba-160	112	31	money	money	NOUN
faba-160	112	32	follow	follow	NOUN
faba-160	112	33	program	program	NOUN
faba-160	112	34	concept	concept	NOUN
faba-160	112	35	has	have	VERB
faba-160	112	36	precise	precise	ADJ
faba-160	112	37	planning	planning	NOUN
faba-160	112	38	and	and	CCONJ
faba-160	112	39	coordination	coordination	NOUN
faba-160	112	40	between	between	ADP
faba-160	112	41	local	local	ADJ
faba-160	112	42	government	government	NOUN
faba-160	112	43	work	work	NOUN
faba-160	112	44	units	unit	NOUN
faba-160	112	45	in	in	ADP
faba-160	112	46	planning	planning	NOUN
faba-160	112	47	,	,	PUNCT
faba-160	112	48	budgeting	budgeting	NOUN
faba-160	112	49	,	,	PUNCT
faba-160	112	50	and	and	CCONJ
faba-160	112	51	implementing	implement	VERB
faba-160	112	52	government	government	NOUN
faba-160	112	53	priority	priority	NOUN
faba-160	112	54	programs	program	NOUN
faba-160	112	55	/	/	SYM
faba-160	112	56	activities	activity	NOUN
faba-160	112	57	,	,	PUNCT
faba-160	112	58	and	and	CCONJ
faba-160	112	59	a	a	DET
faba-160	112	60	precise	precise	ADJ
faba-160	112	61	location	location	NOUN
faba-160	112	62	of	of	ADP
faba-160	112	63	each	each	DET
faba-160	112	64	planned	plan	VERB
faba-160	112	65	program	program	NOUN
faba-160	112	66	/	/	SYM
faba-160	112	67	activity	activity	NOUN
faba-160	112	68	.	.	PUNCT
faba-160	113	1	however	however	ADV
faba-160	113	2	,	,	PUNCT
faba-160	113	3	the	the	DET
faba-160	113	4	assessment	assessment	NOUN
faba-160	113	5	results	result	NOUN
faba-160	113	6	show	show	VERB
faba-160	113	7	a	a	DET
faba-160	113	8	value	value	NOUN
faba-160	113	9	that	that	PRON
faba-160	113	10	is	be	AUX
faba-160	113	11	not	not	PART
faba-160	113	12	optimal	optimal	ADJ
faba-160	113	13	at	at	ADP
faba-160	113	14	5.00	5.00	NUM
faba-160	113	15	because	because	SCONJ
faba-160	113	16	in	in	ADP
faba-160	113	17	the	the	DET
faba-160	113	18	implementation	implementation	NOUN
faba-160	113	19	of	of	ADP
faba-160	113	20	the	the	DET
faba-160	113	21	money	money	NOUN
faba-160	113	22	follow	follow	NOUN
faba-160	113	23	program	program	NOUN
faba-160	113	24	concept	concept	NOUN
faba-160	113	25	,	,	PUNCT
faba-160	113	26	there	there	PRON
faba-160	113	27	are	be	VERB
faba-160	113	28	still	still	ADV
faba-160	113	29	obstacles	obstacle	NOUN
faba-160	113	30	,	,	PUNCT
faba-160	113	31	including	include	VERB
faba-160	113	32	the	the	DET
faba-160	113	33	system	system	NOUN
faba-160	113	34	used	use	VERB
faba-160	113	35	to	to	PART
faba-160	113	36	compile	compile	VERB
faba-160	113	37	/	/	SYM
faba-160	113	38	revise	revise	VERB
faba-160	113	39	the	the	DET
faba-160	113	40	local	local	ADJ
faba-160	113	41	government	government	NOUN
faba-160	113	42	budget	budget	NOUN
faba-160	113	43	;	;	PUNCT
faba-160	113	44	sometimes	sometimes	ADV
faba-160	113	45	errors	error	NOUN
faba-160	113	46	during	during	ADP
faba-160	113	47	working	work	VERB
faba-160	113	48	hours	hour	NOUN
faba-160	113	49	,	,	PUNCT
faba-160	113	50	there	there	PRON
faba-160	113	51	are	be	VERB
faba-160	113	52	still	still	ADV
faba-160	113	53	problems	problem	NOUN
faba-160	113	54	in	in	ADP
faba-160	113	55	implementing	implement	VERB
faba-160	113	56	minimum	minimum	NOUN
faba-160	113	57	standards	standard	NOUN
faba-160	113	58	of	of	ADP
faba-160	113	59	service	service	NOUN
faba-160	113	60	,	,	PUNCT
faba-160	113	61	and	and	CCONJ
faba-160	113	62	not	not	PART
faba-160	113	63	all	all	DET
faba-160	113	64	infrastructure	infrastructure	NOUN
faba-160	113	65	that	that	PRON
faba-160	113	66	supports	support	VERB
faba-160	113	67	the	the	DET
faba-160	113	68	implementation	implementation	NOUN
faba-160	113	69	of	of	ADP
faba-160	113	70	priority	priority	NOUN
faba-160	113	71	programs	program	NOUN
faba-160	113	72	and	and	CCONJ
faba-160	113	73	activities	activity	NOUN
faba-160	113	74	is	be	AUX
faba-160	113	75	adequate	adequate	ADJ
faba-160	113	76	.	.	PUNCT
faba-160	114	1	performance	performance	NOUN
faba-160	114	2	based	base	VERB
faba-160	114	3	budgeting	budget	VERB
faba-160	114	4	performance	performance	NOUN
faba-160	114	5	-	-	PUNCT
faba-160	114	6	based	base	VERB
faba-160	114	7	budget	budget	NOUN
faba-160	114	8	variables	variable	NOUN
faba-160	114	9	have	have	VERB
faba-160	114	10	five	five	NUM
faba-160	114	11	indicators	indicator	NOUN
faba-160	114	12	:	:	PUNCT
faba-160	114	13	budget	budget	NOUN
faba-160	114	14	planning	planning	NOUN
faba-160	114	15	,	,	PUNCT
faba-160	114	16	budget	budget	NOUN
faba-160	114	17	implementation	implementation	NOUN
faba-160	114	18	,	,	PUNCT
faba-160	114	19	budget	budget	NOUN
faba-160	114	20	transparency	transparency	NOUN
faba-160	114	21	and	and	CCONJ
faba-160	114	22	accountability	accountability	NOUN
faba-160	114	23	,	,	PUNCT
faba-160	114	24	budget	budget	NOUN
faba-160	114	25	efficiency	efficiency	NOUN
faba-160	114	26	and	and	CCONJ
faba-160	114	27	effectiveness	effectiveness	NOUN
faba-160	114	28	,	,	PUNCT
faba-160	114	29	and	and	CCONJ
faba-160	114	30	performance	performance	NOUN
faba-160	114	31	evaluation	evaluation	NOUN
faba-160	114	32	(	(	PUNCT
faba-160	114	33	anggraeni	anggraeni	NOUN
faba-160	114	34	and	and	CCONJ
faba-160	114	35	saleh	saleh	NOUN
faba-160	114	36	2020	2020	NUM
faba-160	114	37	;	;	PUNCT
faba-160	114	38	ginanjar	ginanjar	PROPN
faba-160	114	39	et	et	PROPN
faba-160	114	40	al	al	PROPN
faba-160	114	41	.	.	PROPN
faba-160	114	42	2019	2019	NUM
faba-160	114	43	)	)	PUNCT
faba-160	114	44	.	.	PUNCT
faba-160	115	1	these	these	DET
faba-160	115	2	five	five	NUM
faba-160	115	3	dimensions	dimension	NOUN
faba-160	115	4	are	be	AUX
faba-160	115	5	divided	divide	VERB
faba-160	115	6	into	into	ADP
faba-160	115	7	ten	ten	NUM
faba-160	115	8	indicators	indicator	NOUN
faba-160	115	9	.	.	PUNCT
faba-160	116	1	the	the	DET
faba-160	116	2	following	follow	VERB
faba-160	116	3	is	be	AUX
faba-160	116	4	a	a	DET
faba-160	116	5	summary	summary	NOUN
faba-160	116	6	of	of	ADP
faba-160	116	7	respondents	respondent	NOUN
faba-160	116	8	'	'	PART
faba-160	116	9	answers	answer	NOUN
faba-160	116	10	to	to	ADP
faba-160	116	11	indicators	indicator	NOUN
faba-160	116	12	in	in	ADP
faba-160	116	13	each	each	DET
faba-160	116	14	dimension	dimension	NOUN
faba-160	116	15	of	of	ADP
faba-160	116	16	the	the	DET
faba-160	116	17	performancebased	performancebase	VERB
faba-160	116	18	budget	budget	NOUN
faba-160	116	19	variable	variable	NOUN
faba-160	116	20	.	.	PUNCT
faba-160	117	1	budget	budget	NOUN
faba-160	117	2	planning	planning	NOUN
faba-160	117	3	budget	budget	NOUN
faba-160	117	4	planning	planning	NOUN
faba-160	117	5	is	be	AUX
faba-160	117	6	a	a	DET
faba-160	117	7	stage	stage	NOUN
faba-160	117	8	to	to	PART
faba-160	117	9	determine	determine	VERB
faba-160	117	10	steps	step	NOUN
faba-160	117	11	and	and	CCONJ
faba-160	117	12	strategies	strategy	NOUN
faba-160	117	13	for	for	ADP
faba-160	117	14	achieving	achieve	VERB
faba-160	117	15	predetermined	predetermine	VERB
faba-160	117	16	goals	goal	NOUN
faba-160	117	17	(	(	PUNCT
faba-160	117	18	triyono	triyono	PROPN
faba-160	117	19	,	,	PUNCT
faba-160	117	20	kalangi	kalangi	PROPN
faba-160	117	21	,	,	PUNCT
faba-160	117	22	and	and	CCONJ
faba-160	117	23	alexander	alexander	PROPN
faba-160	117	24	2019	2019	NUM
faba-160	117	25	)	)	PUNCT
faba-160	117	26	.	.	PUNCT
faba-160	118	1	budget	budget	NOUN
faba-160	118	2	planning	planning	NOUN
faba-160	118	3	made	make	VERB
faba-160	118	4	by	by	ADP
faba-160	118	5	local	local	ADJ
faba-160	118	6	governments	government	NOUN
faba-160	118	7	needs	need	VERB
faba-160	118	8	to	to	PART
faba-160	118	9	be	be	AUX
faba-160	118	10	adjusted	adjust	VERB
faba-160	118	11	to	to	ADP
faba-160	118	12	the	the	DET
faba-160	118	13	strategic	strategic	ADJ
faba-160	118	14	plan	plan	NOUN
faba-160	118	15	that	that	PRON
faba-160	118	16	has	have	AUX
faba-160	118	17	been	be	AUX
faba-160	118	18	determined	determine	VERB
faba-160	118	19	because	because	SCONJ
faba-160	118	20	the	the	DET
faba-160	118	21	strategic	strategic	ADJ
faba-160	118	22	plan	plan	NOUN
faba-160	118	23	is	be	AUX
faba-160	118	24	the	the	DET
faba-160	118	25	main	main	ADJ
faba-160	118	26	guideline	guideline	NOUN
faba-160	118	27	for	for	ADP
faba-160	118	28	achieving	achieve	VERB
faba-160	118	29	the	the	DET
faba-160	118	30	objectives	objective	NOUN
faba-160	118	31	of	of	ADP
faba-160	118	32	local	local	ADJ
faba-160	118	33	government	government	NOUN
faba-160	118	34	organizations	organization	NOUN
faba-160	118	35	(	(	PUNCT
faba-160	118	36	adhi	adhi	PROPN
faba-160	118	37	,	,	PUNCT
faba-160	118	38	hakim	hakim	PROPN
faba-160	118	39	,	,	PUNCT
faba-160	118	40	and	and	CCONJ
faba-160	118	41	makmur	makmur	ADJ
faba-160	118	42	2019	2019	NUM
faba-160	118	43	)	)	PUNCT
faba-160	118	44	.	.	PUNCT
faba-160	119	1	respondents	respondent	NOUN
faba-160	119	2	were	be	AUX
faba-160	119	3	asked	ask	VERB
faba-160	119	4	to	to	PART
faba-160	119	5	assess	assess	VERB
faba-160	119	6	the	the	DET
faba-160	119	7	budget	budget	NOUN
faba-160	119	8	planning	planning	NOUN
faba-160	119	9	carried	carry	VERB
faba-160	119	10	out	out	ADP
faba-160	119	11	by	by	ADP
faba-160	119	12	their	their	PRON
faba-160	119	13	respective	respective	ADJ
faba-160	119	14	local	local	ADJ
faba-160	119	15	government	government	NOUN
faba-160	119	16	work	work	NOUN
faba-160	119	17	units	unit	NOUN
faba-160	119	18	.	.	PUNCT
faba-160	120	1	the	the	DET
faba-160	120	2	following	follow	VERB
faba-160	120	3	is	be	AUX
faba-160	120	4	table	table	NOUN
faba-160	120	5	6	6	NUM
faba-160	120	6	of	of	ADP
faba-160	120	7	the	the	DET
faba-160	120	8	budget	budget	NOUN
faba-160	120	9	planning	planning	NOUN
faba-160	120	10	dimension	dimension	NOUN
faba-160	120	11	questionnaire	questionnaire	NOUN
faba-160	120	12	results	result	NOUN
faba-160	120	13	.	.	PUNCT
faba-160	121	1	siti	siti	PROPN
faba-160	121	2	karlina	karlina	PROPN
faba-160	121	3	and	and	CCONJ
faba-160	121	4	ira	ira	PROPN
faba-160	121	5	novianty	novianty	NOUN
faba-160	121	6	/	/	SYM
faba-160	121	7	finance	finance	NOUN
faba-160	121	8	,	,	PUNCT
faba-160	121	9	accounting	accounting	NOUN
faba-160	121	10	and	and	CCONJ
faba-160	121	11	business	business	NOUN
faba-160	121	12	analysis	analysis	NOUN
faba-160	121	13	,	,	PUNCT
faba-160	121	14	volume	volume	NOUN
faba-160	121	15	5	5	NUM
faba-160	121	16	,	,	PUNCT
faba-160	121	17	issue	issue	NOUN
faba-160	121	18	2	2	NUM
faba-160	121	19	,	,	PUNCT
faba-160	121	20	2023	2023	NUM
faba-160	121	21	133	133	NUM
faba-160	121	22	table	table	NOUN
faba-160	121	23	6	6	NUM
faba-160	121	24	.	.	PUNCT
faba-160	122	1	budget	budget	NOUN
faba-160	122	2	planning	planning	NOUN
faba-160	122	3	dimension	dimension	NOUN
faba-160	122	4	questionnaire	questionnaire	NOUN
faba-160	122	5	results	result	NOUN
faba-160	122	6	indicator	indicator	NOUN
faba-160	122	7	1	1	NUM
faba-160	122	8	2	2	NUM
faba-160	122	9	3	3	NUM
faba-160	122	10	4	4	NUM
faba-160	122	11	5	5	NUM
faba-160	122	12	average	average	ADJ
faba-160	122	13	interpretation	interpretation	NOUN
faba-160	122	14	pbb1	pbb1	NOUN
faba-160	122	15	there	there	PRON
faba-160	122	16	is	be	VERB
faba-160	122	17	a	a	DET
faba-160	122	18	link	link	NOUN
faba-160	122	19	between	between	ADP
faba-160	122	20	budget	budget	NOUN
faba-160	122	21	planning	planning	NOUN
faba-160	122	22	and	and	CCONJ
faba-160	122	23	the	the	DET
faba-160	122	24	west	west	PROPN
faba-160	122	25	java	java	PROPN
faba-160	122	26	province	province	PROPN
faba-160	122	27	local	local	ADJ
faba-160	122	28	government	government	NOUN
faba-160	122	29	work	work	NOUN
faba-160	122	30	unit	unit	NOUN
faba-160	122	31	strategic	strategic	ADJ
faba-160	122	32	plan	plan	NOUN
faba-160	122	33	.	.	PUNCT
faba-160	123	1	0	0	NUM
faba-160	123	2	%	%	NOUN
faba-160	123	3	0	0	NUM
faba-160	123	4	%	%	NOUN
faba-160	123	5	7.8	7.8	NUM
faba-160	123	6	%	%	NOUN
faba-160	123	7	57.1	57.1	NUM
faba-160	123	8	%	%	NOUN
faba-160	123	9	35.1	35.1	NUM
faba-160	123	10	%	%	NOUN
faba-160	123	11	4.273	4.273	NUM
faba-160	123	12	strongly	strongly	ADV
faba-160	123	13	agree	agree	VERB
faba-160	123	14	budget	budget	NOUN
faba-160	123	15	planning	planning	NOUN
faba-160	123	16	dimension	dimension	NOUN
faba-160	123	17	assessment	assessment	NOUN
faba-160	123	18	4.273	4.273	NUM
faba-160	123	19	very	very	ADV
faba-160	123	20	good	good	ADJ
faba-160	123	21	source	source	NOUN
faba-160	123	22	:	:	PUNCT
faba-160	123	23	primary	primary	ADJ
faba-160	123	24	data	datum	NOUN
faba-160	123	25	processed	process	VERB
faba-160	123	26	(	(	PUNCT
faba-160	123	27	2023	2023	NUM
faba-160	123	28	)	)	PUNCT
faba-160	123	29	based	base	VERB
faba-160	123	30	on	on	ADP
faba-160	123	31	table	table	NOUN
faba-160	123	32	6	6	NUM
faba-160	123	33	above	above	ADV
faba-160	123	34	,	,	PUNCT
faba-160	123	35	57.1	57.1	NUM
faba-160	123	36	%	%	NOUN
faba-160	123	37	with	with	ADP
faba-160	123	38	an	an	DET
faba-160	123	39	average	average	NOUN
faba-160	123	40	of	of	ADP
faba-160	123	41	4.273	4.273	NUM
faba-160	123	42	,	,	PUNCT
faba-160	123	43	strongly	strongly	ADV
faba-160	123	44	agreed	agree	VERB
faba-160	123	45	that	that	SCONJ
faba-160	123	46	the	the	DET
faba-160	123	47	budget	budget	NOUN
faba-160	123	48	plans	plan	NOUN
faba-160	123	49	made	make	VERB
faba-160	123	50	by	by	ADP
faba-160	123	51	each	each	DET
faba-160	123	52	local	local	ADJ
faba-160	123	53	government	government	NOUN
faba-160	123	54	work	work	NOUN
faba-160	123	55	unit	unit	NOUN
faba-160	123	56	were	be	AUX
faba-160	123	57	by	by	ADP
faba-160	123	58	the	the	DET
faba-160	123	59	west	west	PROPN
faba-160	123	60	java	java	PROPN
faba-160	123	61	province	province	PROPN
faba-160	123	62	local	local	ADJ
faba-160	123	63	government	government	NOUN
faba-160	123	64	work	work	NOUN
faba-160	123	65	unit	unit	NOUN
faba-160	123	66	strategic	strategic	ADJ
faba-160	123	67	plan	plan	NOUN
faba-160	123	68	document	document	NOUN
faba-160	123	69	.	.	PUNCT
faba-160	124	1	this	this	PRON
faba-160	124	2	means	mean	VERB
faba-160	124	3	that	that	SCONJ
faba-160	124	4	the	the	DET
faba-160	124	5	budget	budget	NOUN
faba-160	124	6	planning	planning	NOUN
faba-160	124	7	made	make	VERB
faba-160	124	8	by	by	ADP
faba-160	124	9	each	each	DET
faba-160	124	10	local	local	ADJ
faba-160	124	11	government	government	NOUN
faba-160	124	12	work	work	NOUN
faba-160	124	13	unit	unit	NOUN
faba-160	124	14	has	have	AUX
faba-160	124	15	referred	refer	VERB
faba-160	124	16	to	to	ADP
faba-160	124	17	the	the	DET
faba-160	124	18	performance	performance	NOUN
faba-160	124	19	indicators	indicator	NOUN
faba-160	124	20	set	set	VERB
faba-160	124	21	in	in	ADP
faba-160	124	22	the	the	DET
faba-160	124	23	strategic	strategic	ADJ
faba-160	124	24	plan	plan	NOUN
faba-160	124	25	of	of	ADP
faba-160	124	26	each	each	DET
faba-160	124	27	local	local	ADJ
faba-160	124	28	government	government	NOUN
faba-160	124	29	work	work	NOUN
faba-160	124	30	unit	unit	NOUN
faba-160	124	31	in	in	ADP
faba-160	124	32	west	west	PROPN
faba-160	124	33	java	java	PROPN
faba-160	124	34	province	province	PROPN
faba-160	124	35	.	.	PUNCT
faba-160	125	1	the	the	DET
faba-160	125	2	basis	basis	NOUN
faba-160	125	3	for	for	ADP
faba-160	125	4	making	make	VERB
faba-160	125	5	the	the	DET
faba-160	125	6	local	local	ADJ
faba-160	125	7	government	government	NOUN
faba-160	125	8	work	work	NOUN
faba-160	125	9	unit	unit	NOUN
faba-160	125	10	strategic	strategic	ADJ
faba-160	125	11	plan	plan	NOUN
faba-160	125	12	is	be	AUX
faba-160	125	13	the	the	DET
faba-160	125	14	west	west	PROPN
faba-160	125	15	java	java	PROPN
faba-160	125	16	provincial	provincial	ADJ
faba-160	125	17	government	government	NOUN
faba-160	125	18	's	's	PART
faba-160	125	19	local	local	ADJ
faba-160	125	20	government	government	NOUN
faba-160	125	21	medium	medium	ADJ
faba-160	125	22	term	term	NOUN
faba-160	125	23	.	.	PUNCT
faba-160	126	1	a	a	DET
faba-160	126	2	clear	clear	ADJ
faba-160	126	3	example	example	NOUN
faba-160	126	4	that	that	SCONJ
faba-160	126	5	there	there	PRON
faba-160	126	6	is	be	VERB
faba-160	126	7	a	a	DET
faba-160	126	8	link	link	NOUN
faba-160	126	9	between	between	ADP
faba-160	126	10	the	the	DET
faba-160	126	11	budget	budget	NOUN
faba-160	126	12	planning	planning	NOUN
faba-160	126	13	carried	carry	VERB
faba-160	126	14	out	out	ADP
faba-160	126	15	by	by	ADP
faba-160	126	16	each	each	DET
faba-160	126	17	local	local	ADJ
faba-160	126	18	government	government	NOUN
faba-160	126	19	work	work	NOUN
faba-160	126	20	unit	unit	NOUN
faba-160	126	21	and	and	CCONJ
faba-160	126	22	the	the	DET
faba-160	126	23	west	west	PROPN
faba-160	126	24	java	java	PROPN
faba-160	126	25	province	province	PROPN
faba-160	126	26	local	local	ADJ
faba-160	126	27	government	government	NOUN
faba-160	126	28	work	work	NOUN
faba-160	126	29	unit	unit	NOUN
faba-160	126	30	strategic	strategic	ADJ
faba-160	126	31	plan	plan	NOUN
faba-160	126	32	,	,	PUNCT
faba-160	126	33	namely	namely	ADV
faba-160	126	34	,	,	PUNCT
faba-160	126	35	the	the	DET
faba-160	126	36	initial	initial	ADJ
faba-160	126	37	draft	draft	NOUN
faba-160	126	38	of	of	ADP
faba-160	126	39	the	the	DET
faba-160	126	40	west	west	PROPN
faba-160	126	41	java	java	PROPN
faba-160	126	42	province	province	PROPN
faba-160	126	43	local	local	ADJ
faba-160	126	44	government	government	NOUN
faba-160	126	45	work	work	NOUN
faba-160	126	46	unit	unit	NOUN
faba-160	126	47	strategic	strategic	ADJ
faba-160	126	48	plan	plan	NOUN
faba-160	126	49	is	be	AUX
faba-160	126	50	an	an	DET
faba-160	126	51	input	input	NOUN
faba-160	126	52	in	in	ADP
faba-160	126	53	the	the	DET
faba-160	126	54	formulation	formulation	NOUN
faba-160	126	55	of	of	ADP
faba-160	126	56	the	the	DET
faba-160	126	57	draft	draft	NOUN
faba-160	126	58	local	local	ADJ
faba-160	126	59	government	government	NOUN
faba-160	126	60	medium	medium	ADJ
faba-160	126	61	term	term	NOUN
faba-160	126	62	which	which	PRON
faba-160	126	63	will	will	AUX
faba-160	126	64	later	later	ADV
faba-160	126	65	be	be	AUX
faba-160	126	66	discussed	discuss	VERB
faba-160	126	67	in	in	ADP
faba-160	126	68	the	the	DET
faba-160	126	69	local	local	ADJ
faba-160	126	70	government	government	NOUN
faba-160	126	71	medium	medium	ADJ
faba-160	126	72	term	term	NOUN
faba-160	126	73	musrenbang	musrenbang	NOUN
faba-160	126	74	.	.	PUNCT
faba-160	127	1	later	later	ADV
faba-160	127	2	,	,	PUNCT
faba-160	127	3	after	after	SCONJ
faba-160	127	4	the	the	DET
faba-160	127	5	local	local	ADJ
faba-160	127	6	government	government	NOUN
faba-160	127	7	medium	medium	ADJ
faba-160	127	8	term	term	NOUN
faba-160	127	9	is	be	AUX
faba-160	127	10	stipulated	stipulate	VERB
faba-160	127	11	by	by	ADP
faba-160	127	12	regional	regional	ADJ
faba-160	127	13	regulation	regulation	NOUN
faba-160	127	14	,	,	PUNCT
faba-160	127	15	it	it	PRON
faba-160	127	16	will	will	AUX
faba-160	127	17	become	become	VERB
faba-160	127	18	the	the	DET
faba-160	127	19	basis	basis	NOUN
faba-160	127	20	for	for	ADP
faba-160	127	21	the	the	DET
faba-160	127	22	preparation	preparation	NOUN
faba-160	127	23	of	of	ADP
faba-160	127	24	annual	annual	ADJ
faba-160	127	25	regional	regional	ADJ
faba-160	127	26	planning	planning	NOUN
faba-160	127	27	and	and	CCONJ
faba-160	127	28	budgeting	budgeting	NOUN
faba-160	127	29	carried	carry	VERB
faba-160	127	30	out	out	ADP
faba-160	127	31	by	by	ADP
faba-160	127	32	each	each	DET
faba-160	127	33	local	local	ADJ
faba-160	127	34	government	government	NOUN
faba-160	127	35	work	work	NOUN
faba-160	127	36	unit	unit	NOUN
faba-160	127	37	in	in	ADP
faba-160	127	38	the	the	DET
faba-160	127	39	local	local	ADJ
faba-160	127	40	government	government	NOUN
faba-160	127	41	.	.	PUNCT
faba-160	128	1	budget	budget	NOUN
faba-160	128	2	implementation	implementation	NOUN
faba-160	128	3	budget	budget	NOUN
faba-160	128	4	implementation	implementation	NOUN
faba-160	128	5	is	be	AUX
faba-160	128	6	the	the	DET
faba-160	128	7	stage	stage	NOUN
faba-160	128	8	of	of	ADP
faba-160	128	9	implementing	implement	VERB
faba-160	128	10	the	the	DET
faba-160	128	11	budget	budget	NOUN
faba-160	128	12	by	by	ADP
faba-160	128	13	the	the	DET
faba-160	128	14	predetermined	predetermine	VERB
faba-160	128	15	budget	budget	NOUN
faba-160	128	16	planning	planning	NOUN
faba-160	128	17	(	(	PUNCT
faba-160	128	18	ginanjar	ginanjar	PROPN
faba-160	128	19	et	et	PROPN
faba-160	128	20	al	al	PROPN
faba-160	128	21	.	.	PROPN
faba-160	128	22	2019	2019	NUM
faba-160	128	23	)	)	PUNCT
faba-160	128	24	.	.	PUNCT
faba-160	129	1	budget	budget	NOUN
faba-160	129	2	implementation	implementation	NOUN
faba-160	129	3	carried	carry	VERB
faba-160	129	4	out	out	ADP
faba-160	129	5	by	by	ADP
faba-160	129	6	local	local	ADJ
faba-160	129	7	government	government	NOUN
faba-160	129	8	work	work	NOUN
faba-160	129	9	unit	unit	NOUN
faba-160	129	10	in	in	ADP
faba-160	129	11	local	local	ADJ
faba-160	129	12	governments	government	NOUN
faba-160	129	13	requires	require	VERB
faba-160	129	14	monitoring	monitor	VERB
faba-160	129	15	from	from	ADP
faba-160	129	16	local	local	ADJ
faba-160	129	17	government	government	NOUN
faba-160	129	18	work	work	NOUN
faba-160	129	19	unit	unit	NOUN
faba-160	129	20	leaders	leader	NOUN
faba-160	129	21	so	so	SCONJ
faba-160	129	22	that	that	SCONJ
faba-160	129	23	budget	budget	NOUN
faba-160	129	24	implementation	implementation	NOUN
faba-160	129	25	is	be	AUX
faba-160	129	26	by	by	ADP
faba-160	129	27	predetermined	predetermine	VERB
faba-160	129	28	plans	plan	NOUN
faba-160	129	29	(	(	PUNCT
faba-160	129	30	ginanjar	ginanjar	PROPN
faba-160	129	31	et	et	PROPN
faba-160	129	32	al	al	PROPN
faba-160	129	33	.	.	PROPN
faba-160	129	34	2019	2019	NUM
faba-160	129	35	)	)	PUNCT
faba-160	129	36	.	.	PUNCT
faba-160	130	1	the	the	DET
faba-160	130	2	budget	budget	NOUN
faba-160	130	3	implementation	implementation	NOUN
faba-160	130	4	dimension	dimension	NOUN
faba-160	130	5	has	have	VERB
faba-160	130	6	two	two	NUM
faba-160	130	7	indicators	indicator	NOUN
faba-160	130	8	which	which	PRON
faba-160	130	9	can	can	AUX
faba-160	130	10	be	be	AUX
faba-160	130	11	seen	see	VERB
faba-160	130	12	in	in	ADP
faba-160	130	13	table	table	NOUN
faba-160	130	14	7	7	NUM
faba-160	130	15	below	below	ADV
faba-160	130	16	.	.	PUNCT
faba-160	131	1	table	table	NOUN
faba-160	131	2	7	7	NUM
faba-160	131	3	.	.	PUNCT
faba-160	132	1	budget	budget	NOUN
faba-160	132	2	implementation	implementation	NOUN
faba-160	132	3	dimension	dimension	NOUN
faba-160	132	4	questionnaire	questionnaire	NOUN
faba-160	132	5	results	result	VERB
faba-160	132	6	indicator	indicator	NOUN
faba-160	132	7	1	1	NUM
faba-160	132	8	2	2	NUM
faba-160	132	9	3	3	NUM
faba-160	132	10	4	4	NUM
faba-160	132	11	5	5	NUM
faba-160	132	12	average	average	ADJ
faba-160	132	13	interpretation	interpretation	NOUN
faba-160	132	14	pbb2	pbb2	PROPN
faba-160	132	15	direct	direct	ADJ
faba-160	132	16	supervision	supervision	NOUN
faba-160	132	17	of	of	ADP
faba-160	132	18	budget	budget	NOUN
faba-160	132	19	execution	execution	NOUN
faba-160	132	20	.	.	PUNCT
faba-160	133	1	0	0	NUM
faba-160	133	2	%	%	NOUN
faba-160	133	3	1.3	1.3	NUM
faba-160	133	4	%	%	NOUN
faba-160	133	5	6.5	6.5	NUM
faba-160	133	6	%	%	NOUN
faba-160	133	7	32.5	32.5	NUM
faba-160	133	8	%	%	NOUN
faba-160	133	9	59.7	59.7	NUM
faba-160	133	10	%	%	NOUN
faba-160	133	11	4.506	4.506	NUM
faba-160	133	12	strongly	strongly	ADV
faba-160	133	13	agree	agree	VERB
faba-160	133	14	pbb3	pbb3	NOUN
faba-160	133	15	recording	recording	NOUN
faba-160	133	16	by	by	ADP
faba-160	133	17	the	the	DET
faba-160	133	18	accounting	accounting	NOUN
faba-160	133	19	department	department	NOUN
faba-160	133	20	.	.	PUNCT
faba-160	134	1	0	0	NUM
faba-160	134	2	%	%	NOUN
faba-160	134	3	0	0	NUM
faba-160	134	4	%	%	NOUN
faba-160	134	5	0	0	NUM
faba-160	134	6	%	%	NOUN
faba-160	134	7	16.9	16.9	NUM
faba-160	134	8	%	%	NOUN
faba-160	134	9	83.1	83.1	NUM
faba-160	134	10	%	%	NOUN
faba-160	134	11	4.831	4.831	NUM
faba-160	134	12	strongly	strongly	ADV
faba-160	134	13	agree	agree	VERB
faba-160	134	14	budget	budget	NOUN
faba-160	134	15	implementation	implementation	NOUN
faba-160	134	16	dimension	dimension	NOUN
faba-160	134	17	assessment	assessment	NOUN
faba-160	134	18	4.669	4.669	NUM
faba-160	134	19	very	very	ADV
faba-160	134	20	good	good	ADJ
faba-160	134	21	source	source	NOUN
faba-160	134	22	:	:	PUNCT
faba-160	134	23	primary	primary	ADJ
faba-160	134	24	data	datum	NOUN
faba-160	134	25	processed	process	VERB
faba-160	134	26	(	(	PUNCT
faba-160	134	27	2023	2023	NUM
faba-160	134	28	)	)	PUNCT
faba-160	134	29	based	base	VERB
faba-160	134	30	on	on	ADP
faba-160	134	31	table	table	NOUN
faba-160	134	32	7	7	NUM
faba-160	134	33	above	above	ADV
faba-160	134	34	,	,	PUNCT
faba-160	134	35	59.7	59.7	NUM
faba-160	134	36	%	%	NOUN
faba-160	134	37	of	of	ADP
faba-160	134	38	respondents	respondent	NOUN
faba-160	134	39	,	,	PUNCT
faba-160	134	40	with	with	ADP
faba-160	134	41	an	an	DET
faba-160	134	42	average	average	NOUN
faba-160	134	43	of	of	ADP
faba-160	134	44	4.506	4.506	NUM
faba-160	134	45	,	,	PUNCT
faba-160	134	46	strongly	strongly	ADV
faba-160	134	47	agreed	agree	VERB
faba-160	134	48	that	that	SCONJ
faba-160	134	49	local	local	ADJ
faba-160	134	50	government	government	NOUN
faba-160	134	51	work	work	NOUN
faba-160	134	52	unit	unit	NOUN
faba-160	134	53	leaders	leader	NOUN
faba-160	134	54	supervise	supervise	VERB
faba-160	134	55	budget	budget	NOUN
faba-160	134	56	implementation	implementation	NOUN
faba-160	134	57	in	in	ADP
faba-160	134	58	each	each	DET
faba-160	134	59	local	local	ADJ
faba-160	134	60	government	government	NOUN
faba-160	134	61	work	work	NOUN
faba-160	134	62	unit	unit	NOUN
faba-160	134	63	.	.	PUNCT
faba-160	135	1	this	this	PRON
faba-160	135	2	can	can	AUX
faba-160	135	3	be	be	AUX
faba-160	135	4	proven	prove	VERB
faba-160	135	5	by	by	ADP
faba-160	135	6	the	the	DET
faba-160	135	7	evaluation	evaluation	NOUN
faba-160	135	8	carried	carry	VERB
faba-160	135	9	out	out	ADP
faba-160	135	10	by	by	ADP
faba-160	135	11	local	local	ADJ
faba-160	135	12	government	government	NOUN
faba-160	135	13	work	work	NOUN
faba-160	135	14	unit	unit	NOUN
faba-160	135	15	leaders	leader	NOUN
faba-160	135	16	on	on	ADP
faba-160	135	17	budget	budget	NOUN
faba-160	135	18	implementation	implementation	NOUN
faba-160	135	19	by	by	ADP
faba-160	135	20	providing	provide	VERB
faba-160	135	21	feedback	feedback	NOUN
faba-160	135	22	in	in	ADP
faba-160	135	23	assessing	assess	VERB
faba-160	135	24	whether	whether	SCONJ
faba-160	135	25	the	the	DET
faba-160	135	26	budget	budget	NOUN
faba-160	135	27	implementation	implementation	NOUN
faba-160	135	28	has	have	AUX
faba-160	135	29	gone	go	VERB
faba-160	135	30	well	well	ADV
faba-160	135	31	.	.	PUNCT
faba-160	136	1	in	in	ADP
faba-160	136	2	addition	addition	NOUN
faba-160	136	3	,	,	PUNCT
faba-160	136	4	there	there	PRON
faba-160	136	5	are	be	VERB
faba-160	136	6	monev	monev	NOUN
faba-160	136	7	(	(	PUNCT
faba-160	136	8	monitoring	monitoring	NOUN
faba-160	136	9	and	and	CCONJ
faba-160	136	10	evaluation	evaluation	NOUN
faba-160	136	11	)	)	PUNCT
faba-160	136	12	activities	activity	NOUN
faba-160	136	13	and	and	CCONJ
faba-160	136	14	the	the	DET
faba-160	136	15	application	application	NOUN
faba-160	136	16	of	of	ADP
faba-160	136	17	public	public	ADJ
faba-160	136	18	information	information	NOUN
faba-160	136	19	disclosure	disclosure	NOUN
faba-160	136	20	to	to	ADP
faba-160	136	21	public	public	ADJ
faba-160	136	22	bodies	body	NOUN
faba-160	136	23	in	in	ADP
faba-160	136	24	west	west	PROPN
faba-160	136	25	java	java	PROPN
faba-160	136	26	province	province	PROPN
faba-160	136	27	.	.	PUNCT
faba-160	137	1	this	this	DET
faba-160	137	2	activity	activity	NOUN
faba-160	137	3	is	be	AUX
faba-160	137	4	a	a	DET
faba-160	137	5	form	form	NOUN
faba-160	137	6	of	of	ADP
faba-160	137	7	supervision	supervision	NOUN
faba-160	137	8	and	and	CCONJ
faba-160	137	9	evaluation	evaluation	NOUN
faba-160	137	10	carried	carry	VERB
faba-160	137	11	out	out	ADP
faba-160	137	12	by	by	ADP
faba-160	137	13	the	the	DET
faba-160	137	14	governor	governor	NOUN
faba-160	137	15	of	of	ADP
faba-160	137	16	west	west	PROPN
faba-160	137	17	java	java	PROPN
faba-160	137	18	province	province	PROPN
faba-160	137	19	as	as	ADP
faba-160	137	20	the	the	DET
faba-160	137	21	regional	regional	ADJ
faba-160	137	22	head	head	NOUN
faba-160	137	23	to	to	ADP
faba-160	137	24	all	all	DET
faba-160	137	25	regional	regional	ADJ
faba-160	137	26	apparatus	apparatus	NOUN
faba-160	137	27	and	and	CCONJ
faba-160	137	28	provincial	provincial	ADJ
faba-160	137	29	enterprises	enterprise	NOUN
faba-160	137	30	in	in	ADP
faba-160	137	31	west	west	PROPN
faba-160	137	32	java	java	PROPN
faba-160	137	33	province	province	PROPN
faba-160	137	34	.	.	PUNCT
faba-160	138	1	starting	start	VERB
faba-160	138	2	in	in	ADP
faba-160	138	3	2022	2022	NUM
faba-160	138	4	,	,	PUNCT
faba-160	138	5	the	the	DET
faba-160	138	6	monev	monev	NOUN
faba-160	138	7	activity	activity	NOUN
faba-160	138	8	will	will	AUX
faba-160	138	9	be	be	AUX
faba-160	138	10	carried	carry	VERB
faba-160	138	11	out	out	ADP
faba-160	138	12	through	through	ADP
faba-160	138	13	e	e	NOUN
faba-160	138	14	-	-	NOUN
faba-160	138	15	monev	monev	NOUN
faba-160	138	16	(	(	PUNCT
faba-160	138	17	electronic	electronic	ADJ
faba-160	138	18	monitoring	monitoring	NOUN
faba-160	138	19	and	and	CCONJ
faba-160	138	20	evaluation	evaluation	NOUN
faba-160	138	21	)	)	PUNCT
faba-160	138	22	.	.	PUNCT
faba-160	139	1	e	e	X
faba-160	139	2	-	-	NOUN
faba-160	139	3	monev	monev	NOUN
faba-160	139	4	aims	aim	VERB
faba-160	139	5	to	to	PART
faba-160	139	6	improve	improve	VERB
faba-160	139	7	the	the	DET
faba-160	139	8	services	service	NOUN
faba-160	139	9	of	of	ADP
faba-160	139	10	the	the	DET
faba-160	139	11	regional	regional	ADJ
faba-160	139	12	apparatus	apparatus	NOUN
faba-160	139	13	and	and	CCONJ
faba-160	139	14	regional	regional	ADJ
faba-160	139	15	budget	budget	NOUN
faba-160	139	16	office	office	NOUN
faba-160	139	17	of	of	ADP
faba-160	139	18	west	west	PROPN
faba-160	139	19	java	java	PROPN
faba-160	139	20	province	province	PROPN
faba-160	139	21	and	and	CCONJ
faba-160	139	22	the	the	DET
faba-160	139	23	public	public	ADJ
faba-160	139	24	information	information	NOUN
faba-160	139	25	openness	openness	NOUN
faba-160	139	26	index	index	NOUN
faba-160	139	27	ranking	ranking	NOUN
faba-160	139	28	of	of	ADP
faba-160	139	29	west	west	PROPN
faba-160	139	30	java	java	PROPN
faba-160	139	31	province	province	PROPN
faba-160	139	32	.	.	PUNCT
faba-160	140	1	however	however	ADV
faba-160	140	2	,	,	PUNCT
faba-160	140	3	the	the	DET
faba-160	140	4	e	e	NOUN
faba-160	140	5	-	-	NOUN
faba-160	140	6	monev	monev	ADJ
faba-160	140	7	system	system	NOUN
faba-160	140	8	also	also	ADV
faba-160	140	9	turns	turn	VERB
faba-160	140	10	out	out	ADP
faba-160	140	11	to	to	PART
faba-160	140	12	still	still	ADV
faba-160	140	13	have	have	VERB
faba-160	140	14	weaknesses	weakness	NOUN
faba-160	140	15	,	,	PUNCT
faba-160	140	16	namely	namely	ADV
faba-160	140	17	,	,	PUNCT
faba-160	140	18	the	the	DET
faba-160	140	19	e	e	NOUN
faba-160	140	20	-	-	NOUN
faba-160	140	21	monev	monev	ADJ
faba-160	140	22	system	system	NOUN
faba-160	140	23	experiencing	experience	VERB
faba-160	140	24	errors	error	NOUN
faba-160	140	25	during	during	ADP
faba-160	140	26	working	work	VERB
faba-160	140	27	hours	hour	NOUN
faba-160	140	28	which	which	PRON
faba-160	140	29	causes	cause	VERB
faba-160	140	30	sub	sub	ADJ
faba-160	140	31	-	-	ADJ
faba-160	140	32	sub	sub	ADJ
faba-160	140	33	activities	activity	NOUN
faba-160	140	34	that	that	PRON
faba-160	140	35	do	do	AUX
faba-160	140	36	not	not	PART
faba-160	140	37	appear	appear	VERB
faba-160	140	38	in	in	ADP
faba-160	140	39	the	the	DET
faba-160	140	40	system	system	NOUN
faba-160	140	41	.	.	PUNCT
faba-160	141	1	so	so	ADV
faba-160	141	2	,	,	PUNCT
faba-160	141	3	this	this	PRON
faba-160	141	4	impacts	impact	VERB
faba-160	141	5	the	the	DET
faba-160	141	6	monev	monev	PROPN
faba-160	141	7	report	report	NOUN
faba-160	141	8	of	of	ADP
faba-160	141	9	an	an	DET
faba-160	141	10	agency	agency	NOUN
faba-160	141	11	in	in	ADP
faba-160	141	12	that	that	DET
faba-160	141	13	quarter	quarter	NOUN
faba-160	141	14	that	that	PRON
faba-160	141	15	can	can	AUX
faba-160	141	16	not	not	PART
faba-160	141	17	reach	reach	VERB
faba-160	141	18	the	the	DET
faba-160	141	19	predetermined	predetermine	VERB
faba-160	141	20	target	target	NOUN
faba-160	141	21	.	.	PUNCT
faba-160	142	1	in	in	ADP
faba-160	142	2	addition	addition	NOUN
faba-160	142	3	to	to	ADP
faba-160	142	4	e	e	NOUN
faba-160	142	5	-	-	NOUN
faba-160	142	6	monev	monev	NOUN
faba-160	142	7	constraints	constraint	NOUN
faba-160	142	8	,	,	PUNCT
faba-160	142	9	there	there	PRON
faba-160	142	10	are	be	VERB
faba-160	142	11	other	other	ADJ
faba-160	142	12	obstacles	obstacle	NOUN
faba-160	142	13	faced	face	VERB
faba-160	142	14	by	by	ADP
faba-160	142	15	the	the	DET
faba-160	142	16	majority	majority	NOUN
faba-160	142	17	of	of	ADP
faba-160	142	18	local	local	ADJ
faba-160	142	19	government	government	NOUN
faba-160	142	20	work	work	NOUN
faba-160	142	21	units	unit	NOUN
faba-160	142	22	related	relate	VERB
faba-160	142	23	to	to	ADP
faba-160	142	24	this	this	DET
faba-160	142	25	monev	monev	NOUN
faba-160	142	26	activity	activity	NOUN
faba-160	142	27	,	,	PUNCT
faba-160	142	28	namely	namely	ADV
faba-160	142	29	program	program	NOUN
faba-160	142	30	and	and	CCONJ
faba-160	142	31	activity	activity	NOUN
faba-160	142	32	data	datum	NOUN
faba-160	142	33	in	in	ADP
faba-160	142	34	each	each	DET
faba-160	142	35	section	section	NOUN
faba-160	142	36	in	in	ADP
faba-160	142	37	local	local	ADJ
faba-160	142	38	siti	siti	NOUN
faba-160	142	39	karlina	karlina	PROPN
faba-160	142	40	and	and	CCONJ
faba-160	142	41	ira	ira	PROPN
faba-160	142	42	novianty	novianty	NOUN
faba-160	142	43	/	/	SYM
faba-160	142	44	finance	finance	NOUN
faba-160	142	45	,	,	PUNCT
faba-160	142	46	accounting	accounting	NOUN
faba-160	142	47	and	and	CCONJ
faba-160	142	48	business	business	NOUN
faba-160	142	49	analysis	analysis	NOUN
faba-160	142	50	,	,	PUNCT
faba-160	142	51	volume	volume	NOUN
faba-160	142	52	5	5	NUM
faba-160	142	53	,	,	PUNCT
faba-160	142	54	issue	issue	NOUN
faba-160	142	55	2	2	NUM
faba-160	142	56	,	,	PUNCT
faba-160	142	57	2023	2023	NUM
faba-160	142	58	134	134	NUM
faba-160	142	59	government	government	NOUN
faba-160	142	60	work	work	NOUN
faba-160	142	61	unit	unit	NOUN
faba-160	142	62	or	or	CCONJ
faba-160	142	63	each	each	DET
faba-160	142	64	technical	technical	ADJ
faba-160	142	65	implementing	implement	VERB
faba-160	142	66	service	service	NOUN
faba-160	142	67	unit	unit	NOUN
faba-160	142	68	(	(	PUNCT
faba-160	142	69	of	of	ADP
faba-160	142	70	the	the	DET
faba-160	142	71	government	government	NOUN
faba-160	142	72	)	)	PUNCT
faba-160	142	73	in	in	ADP
faba-160	142	74	local	local	ADJ
faba-160	142	75	government	government	NOUN
faba-160	142	76	work	work	NOUN
faba-160	142	77	unit	unit	NOUN
faba-160	142	78	submitted	submit	VERB
faba-160	142	79	late	late	ADV
faba-160	142	80	to	to	ADP
faba-160	142	81	the	the	DET
faba-160	142	82	planning	planning	NOUN
faba-160	142	83	section	section	NOUN
faba-160	142	84	.	.	PUNCT
faba-160	143	1	so	so	SCONJ
faba-160	143	2	that	that	SCONJ
faba-160	143	3	when	when	SCONJ
faba-160	143	4	an	an	DET
faba-160	143	5	evaluation	evaluation	NOUN
faba-160	143	6	is	be	AUX
faba-160	143	7	to	to	PART
faba-160	143	8	be	be	AUX
faba-160	143	9	carried	carry	VERB
faba-160	143	10	out	out	ADP
faba-160	143	11	,	,	PUNCT
faba-160	143	12	the	the	DET
faba-160	143	13	planning	planning	NOUN
faba-160	143	14	section	section	NOUN
faba-160	143	15	has	have	AUX
faba-160	143	16	not	not	PART
faba-160	143	17	yet	yet	ADV
faba-160	143	18	obtained	obtain	VERB
faba-160	143	19	the	the	DET
faba-160	143	20	data	datum	NOUN
faba-160	143	21	,	,	PUNCT
faba-160	143	22	which	which	PRON
faba-160	143	23	results	result	VERB
faba-160	143	24	in	in	ADP
faba-160	143	25	the	the	DET
faba-160	143	26	evaluation	evaluation	NOUN
faba-160	143	27	activity	activity	NOUN
faba-160	143	28	being	be	AUX
faba-160	143	29	postponed	postpone	VERB
faba-160	143	30	.	.	PUNCT
faba-160	144	1	a	a	DET
faba-160	144	2	total	total	NOUN
faba-160	144	3	of	of	ADP
faba-160	144	4	83.1	83.1	NUM
faba-160	144	5	%	%	NOUN
faba-160	144	6	of	of	ADP
faba-160	144	7	respondents	respondent	NOUN
faba-160	144	8	,	,	PUNCT
faba-160	144	9	with	with	ADP
faba-160	144	10	an	an	DET
faba-160	144	11	average	average	NOUN
faba-160	144	12	of	of	ADP
faba-160	144	13	4.831	4.831	NUM
faba-160	144	14	,	,	PUNCT
faba-160	144	15	strongly	strongly	ADV
faba-160	144	16	agreed	agree	VERB
faba-160	144	17	that	that	SCONJ
faba-160	144	18	the	the	DET
faba-160	144	19	accounting	accounting	NOUN
faba-160	144	20	section	section	NOUN
faba-160	144	21	in	in	ADP
faba-160	144	22	each	each	DET
faba-160	144	23	local	local	ADJ
faba-160	144	24	government	government	NOUN
faba-160	144	25	work	work	NOUN
faba-160	144	26	unit	unit	NOUN
faba-160	144	27	continuously	continuously	ADV
faba-160	144	28	records	record	VERB
faba-160	144	29	all	all	DET
faba-160	144	30	transactions	transaction	NOUN
faba-160	144	31	made	make	VERB
faba-160	144	32	into	into	ADP
faba-160	144	33	the	the	DET
faba-160	144	34	local	local	ADJ
faba-160	144	35	government	government	NOUN
faba-160	144	36	information	information	NOUN
faba-160	144	37	system	system	NOUN
faba-160	144	38	.	.	PUNCT
faba-160	145	1	the	the	DET
faba-160	145	2	recording	recording	NOUN
faba-160	145	3	is	be	AUX
faba-160	145	4	done	do	VERB
faba-160	145	5	after	after	SCONJ
faba-160	145	6	the	the	DET
faba-160	145	7	local	local	ADJ
faba-160	145	8	government	government	NOUN
faba-160	145	9	work	work	NOUN
faba-160	145	10	unit	unit	NOUN
faba-160	145	11	has	have	AUX
faba-160	145	12	finished	finish	VERB
faba-160	145	13	carrying	carry	VERB
faba-160	145	14	out	out	ADP
faba-160	145	15	the	the	DET
faba-160	145	16	activity	activity	NOUN
faba-160	145	17	.	.	PUNCT
faba-160	146	1	the	the	DET
faba-160	146	2	activity	activity	NOUN
faba-160	146	3	of	of	ADP
faba-160	146	4	inputting	inputte	VERB
faba-160	146	5	transactions	transaction	NOUN
faba-160	146	6	into	into	ADP
faba-160	146	7	local	local	ADJ
faba-160	146	8	government	government	NOUN
faba-160	146	9	information	information	NOUN
faba-160	146	10	system	system	NOUN
faba-160	146	11	has	have	AUX
faba-160	146	12	been	be	AUX
faba-160	146	13	ordered	order	VERB
faba-160	146	14	by	by	ADP
faba-160	146	15	the	the	DET
faba-160	146	16	ministry	ministry	PROPN
faba-160	146	17	of	of	ADP
faba-160	146	18	home	home	PROPN
faba-160	146	19	affairs	affair	NOUN
faba-160	146	20	of	of	ADP
faba-160	146	21	the	the	DET
faba-160	146	22	republic	republic	NOUN
faba-160	146	23	of	of	ADP
faba-160	146	24	indonesia	indonesia	PROPN
faba-160	146	25	since	since	SCONJ
faba-160	146	26	2019	2019	NUM
faba-160	146	27	.	.	PUNCT
faba-160	147	1	still	still	ADV
faba-160	147	2	,	,	PUNCT
faba-160	147	3	it	it	PRON
faba-160	147	4	was	be	AUX
faba-160	147	5	only	only	ADV
faba-160	147	6	implemented	implement	VERB
faba-160	147	7	within	within	ADP
faba-160	147	8	the	the	DET
faba-160	147	9	west	west	PROPN
faba-160	147	10	java	java	PROPN
faba-160	147	11	provincial	provincial	ADJ
faba-160	147	12	government	government	NOUN
faba-160	147	13	in	in	ADP
faba-160	147	14	2021	2021	NUM
faba-160	147	15	.	.	PUNCT
faba-160	148	1	one	one	NUM
faba-160	148	2	of	of	ADP
faba-160	148	3	the	the	DET
faba-160	148	4	achievements	achievement	NOUN
faba-160	148	5	achieved	achieve	VERB
faba-160	148	6	by	by	ADP
faba-160	148	7	west	west	PROPN
faba-160	148	8	java	java	PROPN
faba-160	148	9	province	province	PROPN
faba-160	148	10	in	in	ADP
faba-160	148	11	the	the	DET
faba-160	148	12	implementation	implementation	NOUN
faba-160	148	13	of	of	ADP
faba-160	148	14	local	local	ADJ
faba-160	148	15	government	government	NOUN
faba-160	148	16	information	information	NOUN
faba-160	148	17	system	system	NOUN
faba-160	148	18	is	be	AUX
faba-160	148	19	that	that	SCONJ
faba-160	148	20	west	west	PROPN
faba-160	148	21	java	java	PROPN
faba-160	148	22	province	province	PROPN
faba-160	148	23	is	be	AUX
faba-160	148	24	used	use	VERB
faba-160	148	25	as	as	ADP
faba-160	148	26	a	a	DET
faba-160	148	27	pilot	pilot	NOUN
faba-160	148	28	model	model	NOUN
faba-160	148	29	for	for	ADP
faba-160	148	30	implementing	implement	VERB
faba-160	148	31	local	local	ADJ
faba-160	148	32	government	government	NOUN
faba-160	148	33	information	information	NOUN
faba-160	148	34	system	system	NOUN
faba-160	148	35	for	for	ADP
faba-160	148	36	other	other	ADJ
faba-160	148	37	local	local	ADJ
faba-160	148	38	governments	government	NOUN
faba-160	148	39	in	in	ADP
faba-160	148	40	indonesia	indonesia	PROPN
faba-160	148	41	.	.	PUNCT
faba-160	149	1	in	in	ADP
faba-160	149	2	the	the	DET
faba-160	149	3	implementation	implementation	NOUN
faba-160	149	4	of	of	ADP
faba-160	149	5	local	local	ADJ
faba-160	149	6	government	government	NOUN
faba-160	149	7	information	information	NOUN
faba-160	149	8	system	system	NOUN
faba-160	149	9	,	,	PUNCT
faba-160	149	10	of	of	ADP
faba-160	149	11	course	course	NOUN
faba-160	149	12	,	,	PUNCT
faba-160	149	13	there	there	PRON
faba-160	149	14	are	be	VERB
faba-160	149	15	still	still	ADV
faba-160	149	16	weaknesses	weakness	NOUN
faba-160	149	17	,	,	PUNCT
faba-160	149	18	namely	namely	ADV
faba-160	149	19	the	the	DET
faba-160	149	20	local	local	ADJ
faba-160	149	21	government	government	NOUN
faba-160	149	22	information	information	NOUN
faba-160	149	23	system	system	NOUN
faba-160	149	24	website	website	NOUN
faba-160	149	25	sometimes	sometimes	ADV
faba-160	149	26	experiences	experience	VERB
faba-160	149	27	errors	error	NOUN
faba-160	149	28	during	during	ADP
faba-160	149	29	working	work	VERB
faba-160	149	30	hours	hour	NOUN
faba-160	149	31	,	,	PUNCT
faba-160	149	32	which	which	PRON
faba-160	149	33	can	can	AUX
faba-160	149	34	hamper	hamper	VERB
faba-160	149	35	the	the	DET
faba-160	149	36	data	datum	NOUN
faba-160	149	37	input	input	NOUN
faba-160	149	38	process	process	NOUN
faba-160	149	39	for	for	ADP
faba-160	149	40	making	make	VERB
faba-160	149	41	local	local	ADJ
faba-160	149	42	government	government	NOUN
faba-160	149	43	work	work	NOUN
faba-160	149	44	unit	unit	NOUN
faba-160	149	45	financial	financial	ADJ
faba-160	149	46	reports	report	NOUN
faba-160	149	47	.	.	PUNCT
faba-160	150	1	budget	budget	NOUN
faba-160	150	2	transparency	transparency	NOUN
faba-160	150	3	and	and	CCONJ
faba-160	150	4	accountability	accountability	NOUN
faba-160	150	5	budget	budget	NOUN
faba-160	150	6	transparency	transparency	NOUN
faba-160	150	7	and	and	CCONJ
faba-160	150	8	accountability	accountability	NOUN
faba-160	150	9	are	be	AUX
faba-160	150	10	principles	principle	NOUN
faba-160	150	11	in	in	ADP
faba-160	150	12	performance	performance	NOUN
faba-160	150	13	-	-	PUNCT
faba-160	150	14	based	base	VERB
faba-160	150	15	budgeting	budgeting	NOUN
faba-160	150	16	(	(	PUNCT
faba-160	150	17	hermanto	hermanto	NOUN
faba-160	150	18	2020	2020	NUM
faba-160	150	19	)	)	PUNCT
faba-160	150	20	.	.	PUNCT
faba-160	151	1	respondents	respondent	NOUN
faba-160	151	2	were	be	AUX
faba-160	151	3	asked	ask	VERB
faba-160	151	4	to	to	PART
faba-160	151	5	assess	assess	VERB
faba-160	151	6	budget	budget	NOUN
faba-160	151	7	transparency	transparency	NOUN
faba-160	151	8	and	and	CCONJ
faba-160	151	9	accountability	accountability	NOUN
faba-160	151	10	in	in	ADP
faba-160	151	11	each	each	DET
faba-160	151	12	local	local	ADJ
faba-160	151	13	government	government	NOUN
faba-160	151	14	work	work	NOUN
faba-160	151	15	unit	unit	NOUN
faba-160	151	16	in	in	ADP
faba-160	151	17	implementing	implement	VERB
faba-160	151	18	performance	performance	NOUN
faba-160	151	19	-	-	PUNCT
faba-160	151	20	based	base	VERB
faba-160	151	21	budgeting	budgeting	NOUN
faba-160	151	22	.	.	PUNCT
faba-160	152	1	table	table	NOUN
faba-160	152	2	8	8	NUM
faba-160	152	3	summarizes	summarize	NOUN
faba-160	152	4	the	the	DET
faba-160	152	5	respondents	respondent	NOUN
faba-160	152	6	'	'	PART
faba-160	152	7	answers	answer	NOUN
faba-160	152	8	to	to	PART
faba-160	152	9	budget	budget	NOUN
faba-160	152	10	transparency	transparency	NOUN
faba-160	152	11	and	and	CCONJ
faba-160	152	12	accountability	accountability	NOUN
faba-160	152	13	dimensions	dimension	NOUN
faba-160	152	14	.	.	PUNCT
faba-160	153	1	table	table	NOUN
faba-160	153	2	8	8	NUM
faba-160	153	3	.	.	PUNCT
faba-160	154	1	results	result	NOUN
faba-160	154	2	of	of	ADP
faba-160	154	3	the	the	DET
faba-160	154	4	budget	budget	NOUN
faba-160	154	5	transparency	transparency	NOUN
faba-160	154	6	and	and	CCONJ
faba-160	154	7	accountability	accountability	NOUN
faba-160	154	8	dimension	dimension	NOUN
faba-160	154	9	questionnaire	questionnaire	NOUN
faba-160	154	10	indicator	indicator	NOUN
faba-160	154	11	1	1	NUM
faba-160	154	12	2	2	NUM
faba-160	154	13	3	3	NUM
faba-160	154	14	4	4	NUM
faba-160	154	15	5	5	NUM
faba-160	154	16	average	average	ADJ
faba-160	154	17	interpretation	interpretation	NOUN
faba-160	154	18	pbb4	pbb4	PROPN
faba-160	154	19	information	information	PROPN
faba-160	154	20	disclosure	disclosure	NOUN
faba-160	154	21	to	to	ADP
faba-160	154	22	those	those	PRON
faba-160	154	23	who	who	PRON
faba-160	154	24	need	need	VERB
faba-160	154	25	it	it	PRON
faba-160	154	26	.	.	PUNCT
faba-160	155	1	0	0	NUM
faba-160	155	2	%	%	NOUN
faba-160	155	3	2.6	2.6	NUM
faba-160	155	4	%	%	NOUN
faba-160	155	5	23.4	23.4	NUM
faba-160	155	6	%	%	NOUN
faba-160	155	7	41.6	41.6	NUM
faba-160	155	8	%	%	NOUN
faba-160	155	9	32.5	32.5	NUM
faba-160	155	10	%	%	NOUN
faba-160	155	11	4.039	4.039	NUM
faba-160	155	12	agree	agree	VERB
faba-160	155	13	pbb5	pbb5	NOUN
faba-160	155	14	publication	publication	NOUN
faba-160	155	15	of	of	ADP
faba-160	155	16	local	local	ADJ
faba-160	155	17	government	government	NOUN
faba-160	155	18	work	work	NOUN
faba-160	155	19	unit	unit	NOUN
faba-160	155	20	financial	financial	ADJ
faba-160	155	21	reports	report	NOUN
faba-160	155	22	at	at	ADP
faba-160	155	23	least	least	ADJ
faba-160	155	24	once	once	ADV
faba-160	155	25	every	every	DET
faba-160	155	26	six	six	NUM
faba-160	155	27	months	month	NOUN
faba-160	155	28	on	on	ADP
faba-160	155	29	the	the	DET
faba-160	155	30	website	website	NOUN
faba-160	155	31	of	of	ADP
faba-160	155	32	each	each	DET
faba-160	155	33	local	local	ADJ
faba-160	155	34	government	government	NOUN
faba-160	155	35	work	work	NOUN
faba-160	155	36	unit	unit	NOUN
faba-160	155	37	of	of	ADP
faba-160	155	38	west	west	PROPN
faba-160	155	39	java	java	PROPN
faba-160	155	40	province	province	PROPN
faba-160	155	41	.	.	PUNCT
faba-160	156	1	19.5	19.5	NUM
faba-160	156	2	%	%	NOUN
faba-160	156	3	6.5	6.5	NUM
faba-160	156	4	%	%	NOUN
faba-160	156	5	23.4	23.4	NUM
faba-160	156	6	%	%	NOUN
faba-160	156	7	26	26	NUM
faba-160	156	8	%	%	NOUN
faba-160	156	9	24.7	24.7	NUM
faba-160	156	10	%	%	NOUN
faba-160	156	11	3.229	3.229	NUM
faba-160	156	12	disagree	disagree	VERB
faba-160	156	13	pbb6	pbb6	ADJ
faba-160	156	14	financial	financial	ADJ
faba-160	156	15	report	report	NOUN
faba-160	156	16	information	information	NOUN
faba-160	156	17	is	be	AUX
faba-160	156	18	updated	update	VERB
faba-160	156	19	on	on	ADP
faba-160	156	20	the	the	DET
faba-160	156	21	west	west	PROPN
faba-160	156	22	java	java	PROPN
faba-160	156	23	province	province	PROPN
faba-160	156	24	local	local	ADJ
faba-160	156	25	government	government	NOUN
faba-160	156	26	work	work	NOUN
faba-160	156	27	unit	unit	NOUN
faba-160	156	28	website	website	NOUN
faba-160	156	29	at	at	ADP
faba-160	156	30	least	least	ADJ
faba-160	156	31	once	once	ADV
faba-160	156	32	a	a	DET
faba-160	156	33	year	year	NOUN
faba-160	156	34	.	.	PUNCT
faba-160	157	1	11.7	11.7	NUM
faba-160	157	2	%	%	NOUN
faba-160	157	3	5.2	5.2	NUM
faba-160	157	4	%	%	NOUN
faba-160	157	5	11.7	11.7	NUM
faba-160	157	6	%	%	NOUN
faba-160	157	7	31.2	31.2	NUM
faba-160	157	8	%	%	NOUN
faba-160	157	9	40.3	40.3	NUM
faba-160	157	10	%	%	NOUN
faba-160	157	11	3.831	3.831	NUM
faba-160	157	12	agree	agree	VERB
faba-160	157	13	pbb7	pbb7	NOUN
faba-160	157	14	preparation	preparation	NOUN
faba-160	157	15	of	of	ADP
faba-160	157	16	local	local	ADJ
faba-160	157	17	government	government	NOUN
faba-160	157	18	work	work	NOUN
faba-160	157	19	unit	unit	NOUN
faba-160	157	20	financial	financial	ADJ
faba-160	157	21	reports	report	NOUN
faba-160	157	22	every	every	DET
faba-160	157	23	year	year	NOUN
faba-160	157	24	.	.	PUNCT
faba-160	158	1	0	0	NUM
faba-160	158	2	%	%	NOUN
faba-160	158	3	0	0	NUM
faba-160	158	4	%	%	NOUN
faba-160	158	5	1.3	1.3	NUM
faba-160	158	6	%	%	NOUN
faba-160	158	7	2.6	2.6	NUM
faba-160	158	8	%	%	NOUN
faba-160	158	9	96.1	96.1	NUM
faba-160	158	10	%	%	NOUN
faba-160	158	11	4.948	4.948	NUM
faba-160	158	12	strongly	strongly	ADV
faba-160	158	13	agree	agree	VERB
faba-160	158	14	assessment	assessment	NOUN
faba-160	158	15	of	of	ADP
faba-160	158	16	budget	budget	NOUN
faba-160	158	17	transparency	transparency	NOUN
faba-160	158	18	and	and	CCONJ
faba-160	158	19	accountability	accountability	NOUN
faba-160	158	20	dimensions	dimension	NOUN
faba-160	158	21	4.012	4.012	NUM
faba-160	158	22	good	good	ADJ
faba-160	158	23	source	source	NOUN
faba-160	158	24	:	:	PUNCT
faba-160	158	25	primary	primary	ADJ
faba-160	158	26	data	datum	NOUN
faba-160	158	27	processed	process	VERB
faba-160	158	28	(	(	PUNCT
faba-160	158	29	2023	2023	NUM
faba-160	158	30	)	)	PUNCT
faba-160	158	31	based	base	VERB
faba-160	158	32	on	on	ADP
faba-160	158	33	table	table	NOUN
faba-160	158	34	8	8	NUM
faba-160	158	35	above	above	ADV
faba-160	158	36	,	,	PUNCT
faba-160	158	37	32.5	32.5	NUM
faba-160	158	38	%	%	NOUN
faba-160	158	39	of	of	ADP
faba-160	158	40	respondents	respondent	NOUN
faba-160	158	41	,	,	PUNCT
faba-160	158	42	with	with	ADP
faba-160	158	43	an	an	DET
faba-160	158	44	average	average	NOUN
faba-160	158	45	of	of	ADP
faba-160	158	46	4.039	4.039	NUM
faba-160	158	47	agreed	agree	VERB
faba-160	158	48	that	that	SCONJ
faba-160	158	49	the	the	DET
faba-160	158	50	information	information	NOUN
faba-160	158	51	provided	provide	VERB
faba-160	158	52	by	by	ADP
faba-160	158	53	each	each	DET
faba-160	158	54	local	local	ADJ
faba-160	158	55	government	government	NOUN
faba-160	158	56	work	work	NOUN
faba-160	158	57	unit	unit	NOUN
faba-160	158	58	is	be	AUX
faba-160	158	59	easily	easily	ADV
faba-160	158	60	accessible	accessible	ADJ
faba-160	158	61	to	to	ADP
faba-160	158	62	those	those	PRON
faba-160	158	63	who	who	PRON
faba-160	158	64	need	need	VERB
faba-160	158	65	information	information	NOUN
faba-160	158	66	.	.	PUNCT
faba-160	159	1	all	all	DET
faba-160	159	2	information	information	NOUN
faba-160	159	3	or	or	CCONJ
faba-160	159	4	data	datum	NOUN
faba-160	159	5	the	the	DET
faba-160	159	6	public	public	NOUN
faba-160	159	7	can	can	AUX
faba-160	159	8	know	know	VERB
faba-160	159	9	is	be	AUX
faba-160	159	10	available	available	ADJ
faba-160	159	11	on	on	ADP
faba-160	159	12	one	one	NUM
faba-160	159	13	website	website	NOUN
faba-160	159	14	developed	develop	VERB
faba-160	159	15	by	by	ADP
faba-160	159	16	the	the	DET
faba-160	159	17	west	west	PROPN
faba-160	159	18	java	java	PROPN
faba-160	159	19	provincial	provincial	ADJ
faba-160	159	20	government	government	NOUN
faba-160	159	21	,	,	PUNCT
faba-160	159	22	namely	namely	ADV
faba-160	159	23	on	on	ADP
faba-160	159	24	the	the	DET
faba-160	159	25	opendata.jabarprov.go.id	opendata.jabarprov.go.id	NOUN
faba-160	159	26	page	page	NOUN
faba-160	159	27	.	.	PUNCT
faba-160	160	1	however	however	ADV
faba-160	160	2	,	,	PUNCT
faba-160	160	3	sometimes	sometimes	ADV
faba-160	160	4	the	the	DET
faba-160	160	5	update	update	NOUN
faba-160	160	6	of	of	ADP
faba-160	160	7	data	datum	NOUN
faba-160	160	8	or	or	CCONJ
faba-160	160	9	information	information	NOUN
faba-160	160	10	on	on	ADP
faba-160	160	11	the	the	DET
faba-160	160	12	website	website	NOUN
faba-160	160	13	is	be	AUX
faba-160	160	14	late	late	ADJ
faba-160	160	15	due	due	ADJ
faba-160	160	16	to	to	ADP
faba-160	160	17	delays	delay	NOUN
faba-160	160	18	in	in	ADP
faba-160	160	19	submitting	submit	VERB
faba-160	160	20	data	datum	NOUN
faba-160	160	21	or	or	CCONJ
faba-160	160	22	information	information	NOUN
faba-160	160	23	from	from	ADP
faba-160	160	24	the	the	DET
faba-160	160	25	relevant	relevant	ADJ
faba-160	160	26	local	local	ADJ
faba-160	160	27	government	government	NOUN
faba-160	160	28	work	work	NOUN
faba-160	160	29	unit	unit	NOUN
faba-160	160	30	to	to	ADP
faba-160	160	31	west	west	PROPN
faba-160	160	32	java	java	PROPN
faba-160	160	33	department	department	PROPN
faba-160	160	34	of	of	ADP
faba-160	160	35	communication	communication	NOUN
faba-160	160	36	and	and	CCONJ
faba-160	160	37	information	information	NOUN
faba-160	160	38	.	.	PUNCT
faba-160	161	1	a	a	DET
faba-160	161	2	total	total	NOUN
faba-160	161	3	of	of	ADP
faba-160	161	4	24.7	24.7	NUM
faba-160	161	5	%	%	NOUN
faba-160	161	6	of	of	ADP
faba-160	161	7	respondents	respondent	NOUN
faba-160	161	8	,	,	PUNCT
faba-160	161	9	with	with	ADP
faba-160	161	10	an	an	DET
faba-160	161	11	average	average	NOUN
faba-160	161	12	of	of	ADP
faba-160	161	13	3.229	3.229	NUM
faba-160	161	14	disagreed	disagree	VERB
faba-160	161	15	that	that	SCONJ
faba-160	161	16	each	each	DET
faba-160	161	17	local	local	ADJ
faba-160	161	18	government	government	NOUN
faba-160	161	19	work	work	NOUN
faba-160	161	20	unit	unit	NOUN
faba-160	161	21	publishes	publish	VERB
faba-160	161	22	financial	financial	ADJ
faba-160	161	23	reports	report	NOUN
faba-160	161	24	every	every	DET
faba-160	161	25	six	six	NUM
faba-160	161	26	months	month	NOUN
faba-160	161	27	on	on	ADP
faba-160	161	28	the	the	DET
faba-160	161	29	local	local	ADJ
faba-160	161	30	government	government	NOUN
faba-160	161	31	work	work	NOUN
faba-160	161	32	unit	unit	NOUN
faba-160	161	33	website	website	NOUN
faba-160	161	34	or	or	CCONJ
faba-160	161	35	the	the	DET
faba-160	161	36	west	west	PROPN
faba-160	161	37	java	java	PROPN
faba-160	161	38	provincial	provincial	PROPN
faba-160	161	39	siti	siti	PROPN
faba-160	161	40	karlina	karlina	PROPN
faba-160	161	41	and	and	CCONJ
faba-160	161	42	ira	ira	PROPN
faba-160	161	43	novianty	novianty	NOUN
faba-160	161	44	/	/	SYM
faba-160	161	45	finance	finance	NOUN
faba-160	161	46	,	,	PUNCT
faba-160	161	47	accounting	accounting	NOUN
faba-160	161	48	and	and	CCONJ
faba-160	161	49	business	business	NOUN
faba-160	161	50	analysis	analysis	NOUN
faba-160	161	51	,	,	PUNCT
faba-160	161	52	volume	volume	NOUN
faba-160	161	53	5	5	NUM
faba-160	161	54	,	,	PUNCT
faba-160	161	55	issue	issue	NOUN
faba-160	161	56	2	2	NUM
faba-160	161	57	,	,	PUNCT
faba-160	161	58	2023	2023	NUM
faba-160	161	59	135	135	NUM
faba-160	161	60	government	government	NOUN
faba-160	161	61	website	website	NOUN
faba-160	161	62	.	.	PUNCT
faba-160	162	1	this	this	PRON
faba-160	162	2	is	be	AUX
faba-160	162	3	because	because	SCONJ
faba-160	162	4	the	the	DET
faba-160	162	5	publication	publication	NOUN
faba-160	162	6	of	of	ADP
faba-160	162	7	financial	financial	ADJ
faba-160	162	8	reports	report	NOUN
faba-160	162	9	is	be	AUX
faba-160	162	10	carried	carry	VERB
faba-160	162	11	out	out	ADP
faba-160	162	12	once	once	ADV
faba-160	162	13	a	a	DET
faba-160	162	14	year	year	NOUN
faba-160	162	15	after	after	ADP
faba-160	162	16	an	an	DET
faba-160	162	17	audit	audit	NOUN
faba-160	162	18	by	by	ADP
faba-160	162	19	indonesian	indonesian	ADJ
faba-160	162	20	audit	audit	PROPN
faba-160	162	21	board	board	NOUN
faba-160	162	22	.	.	PUNCT
faba-160	163	1	the	the	DET
faba-160	163	2	only	only	ADJ
faba-160	163	3	published	publish	VERB
faba-160	163	4	financial	financial	ADJ
faba-160	163	5	statements	statement	NOUN
faba-160	163	6	are	be	AUX
faba-160	163	7	the	the	DET
faba-160	163	8	consolidated	consolidated	ADJ
faba-160	163	9	financial	financial	ADJ
faba-160	163	10	statements	statement	NOUN
faba-160	163	11	of	of	ADP
faba-160	163	12	the	the	DET
faba-160	163	13	west	west	PROPN
faba-160	163	14	java	java	PROPN
faba-160	163	15	provincial	provincial	ADJ
faba-160	163	16	government	government	NOUN
faba-160	163	17	.	.	PUNCT
faba-160	164	1	the	the	DET
faba-160	164	2	publication	publication	NOUN
faba-160	164	3	is	be	AUX
faba-160	164	4	on	on	ADP
faba-160	164	5	the	the	DET
faba-160	164	6	west	west	PROPN
faba-160	164	7	java	java	PROPN
faba-160	164	8	portal	portal	PROPN
faba-160	164	9	website	website	NOUN
faba-160	164	10	,	,	PUNCT
faba-160	164	11	https://jabarprov.go.id/	https://jabarprov.go.id/	PROPN
faba-160	164	12	,	,	PUNCT
faba-160	164	13	which	which	PRON
faba-160	164	14	the	the	DET
faba-160	164	15	west	west	PROPN
faba-160	164	16	java	java	PROPN
faba-160	164	17	department	department	PROPN
faba-160	164	18	of	of	ADP
faba-160	164	19	communication	communication	NOUN
faba-160	164	20	and	and	CCONJ
faba-160	164	21	information	information	NOUN
faba-160	164	22	manages	manage	VERB
faba-160	164	23	.	.	PUNCT
faba-160	165	1	a	a	DET
faba-160	165	2	total	total	NOUN
faba-160	165	3	of	of	ADP
faba-160	165	4	40.3	40.3	NUM
faba-160	165	5	%	%	NOUN
faba-160	165	6	of	of	ADP
faba-160	165	7	respondents	respondent	NOUN
faba-160	165	8	,	,	PUNCT
faba-160	165	9	with	with	ADP
faba-160	165	10	an	an	DET
faba-160	165	11	average	average	NOUN
faba-160	165	12	of	of	ADP
faba-160	165	13	3.831	3.831	NUM
faba-160	165	14	agreed	agree	VERB
faba-160	165	15	that	that	SCONJ
faba-160	165	16	each	each	DET
faba-160	165	17	local	local	ADJ
faba-160	165	18	government	government	NOUN
faba-160	165	19	work	work	NOUN
faba-160	165	20	unit	unit	NOUN
faba-160	165	21	updated	update	VERB
faba-160	165	22	their	their	PRON
faba-160	165	23	financial	financial	ADJ
faba-160	165	24	report	report	NOUN
faba-160	165	25	information	information	NOUN
faba-160	165	26	.	.	PUNCT
faba-160	166	1	however	however	ADV
faba-160	166	2	,	,	PUNCT
faba-160	166	3	the	the	DET
faba-160	166	4	update	update	NOUN
faba-160	166	5	of	of	ADP
faba-160	166	6	financial	financial	ADJ
faba-160	166	7	report	report	NOUN
faba-160	166	8	information	information	NOUN
faba-160	166	9	carried	carry	VERB
faba-160	166	10	out	out	ADP
faba-160	166	11	by	by	ADP
faba-160	166	12	each	each	DET
faba-160	166	13	local	local	ADJ
faba-160	166	14	government	government	NOUN
faba-160	166	15	work	work	NOUN
faba-160	166	16	unit	unit	NOUN
faba-160	166	17	is	be	AUX
faba-160	166	18	not	not	PART
faba-160	166	19	directly	directly	ADV
faba-160	166	20	through	through	ADP
faba-160	166	21	the	the	DET
faba-160	166	22	website	website	NOUN
faba-160	166	23	but	but	CCONJ
faba-160	166	24	by	by	ADP
faba-160	166	25	providing	provide	VERB
faba-160	166	26	financial	financial	ADJ
faba-160	166	27	reports	report	NOUN
faba-160	166	28	per	per	ADP
faba-160	166	29	month	month	NOUN
faba-160	166	30	,	,	PUNCT
faba-160	166	31	quarterly	quarterly	ADJ
faba-160	166	32	,	,	PUNCT
faba-160	166	33	semesterly	semesterly	ADJ
faba-160	166	34	,	,	PUNCT
faba-160	166	35	and	and	CCONJ
faba-160	166	36	annually	annually	ADV
faba-160	166	37	to	to	ADP
faba-160	166	38	local	local	ADJ
faba-160	166	39	government	government	NOUN
faba-160	166	40	finance	finance	NOUN
faba-160	166	41	and	and	CCONJ
faba-160	166	42	asset	asset	NOUN
faba-160	166	43	office	office	NOUN
faba-160	166	44	west	west	PROPN
faba-160	166	45	java	java	PROPN
faba-160	166	46	province	province	PROPN
faba-160	166	47	.	.	PUNCT
faba-160	167	1	this	this	PRON
faba-160	167	2	is	be	AUX
faba-160	167	3	because	because	SCONJ
faba-160	167	4	updating	update	VERB
faba-160	167	5	financial	financial	ADJ
faba-160	167	6	report	report	NOUN
faba-160	167	7	data	datum	NOUN
faba-160	167	8	on	on	ADP
faba-160	167	9	the	the	DET
faba-160	167	10	portal	portal	ADJ
faba-160	167	11	website	website	NOUN
faba-160	167	12	is	be	AUX
faba-160	167	13	the	the	DET
faba-160	167	14	task	task	NOUN
faba-160	167	15	of	of	ADP
faba-160	167	16	west	west	PROPN
faba-160	167	17	java	java	PROPN
faba-160	167	18	department	department	PROPN
faba-160	167	19	of	of	ADP
faba-160	167	20	communication	communication	NOUN
faba-160	167	21	and	and	CCONJ
faba-160	167	22	information	information	NOUN
faba-160	167	23	after	after	SCONJ
faba-160	167	24	the	the	DET
faba-160	167	25	annual	annual	ADJ
faba-160	167	26	financial	financial	ADJ
faba-160	167	27	statements	statement	NOUN
faba-160	167	28	of	of	ADP
faba-160	167	29	each	each	DET
faba-160	167	30	local	local	ADJ
faba-160	167	31	government	government	NOUN
faba-160	167	32	work	work	NOUN
faba-160	167	33	unit	unit	NOUN
faba-160	167	34	are	be	AUX
faba-160	167	35	combined	combine	VERB
faba-160	167	36	into	into	ADP
faba-160	167	37	the	the	DET
faba-160	167	38	consolidated	consolidated	ADJ
faba-160	167	39	financial	financial	ADJ
faba-160	167	40	statements	statement	NOUN
faba-160	167	41	of	of	ADP
faba-160	167	42	the	the	DET
faba-160	167	43	west	west	PROPN
faba-160	167	44	java	java	PROPN
faba-160	167	45	provincial	provincial	ADJ
faba-160	167	46	government	government	NOUN
faba-160	167	47	and	and	CCONJ
faba-160	167	48	audited	audit	VERB
faba-160	167	49	by	by	ADP
faba-160	167	50	audit	audit	NOUN
faba-160	167	51	board	board	NOUN
faba-160	167	52	of	of	ADP
faba-160	167	53	the	the	DET
faba-160	167	54	republic	republic	NOUN
faba-160	167	55	of	of	ADP
faba-160	167	56	indonesia	indonesia	PROPN
faba-160	167	57	.	.	PUNCT
faba-160	168	1	a	a	DET
faba-160	168	2	total	total	NOUN
faba-160	168	3	of	of	ADP
faba-160	168	4	96.1	96.1	NUM
faba-160	168	5	%	%	NOUN
faba-160	168	6	of	of	ADP
faba-160	168	7	respondents	respondent	NOUN
faba-160	168	8	,	,	PUNCT
faba-160	168	9	with	with	ADP
faba-160	168	10	an	an	DET
faba-160	168	11	average	average	NOUN
faba-160	168	12	of	of	ADP
faba-160	168	13	4.948	4.948	NUM
faba-160	168	14	,	,	PUNCT
faba-160	168	15	strongly	strongly	ADV
faba-160	168	16	agreed	agree	VERB
faba-160	168	17	that	that	SCONJ
faba-160	168	18	each	each	DET
faba-160	168	19	local	local	ADJ
faba-160	168	20	government	government	NOUN
faba-160	168	21	work	work	NOUN
faba-160	168	22	unit	unit	NOUN
faba-160	168	23	prepares	prepare	VERB
faba-160	168	24	financial	financial	ADJ
faba-160	168	25	reports	report	NOUN
faba-160	168	26	every	every	DET
faba-160	168	27	year	year	NOUN
faba-160	168	28	.	.	PUNCT
faba-160	169	1	the	the	DET
faba-160	169	2	result	result	NOUN
faba-160	169	3	is	be	AUX
faba-160	169	4	regulated	regulate	VERB
faba-160	169	5	in	in	ADP
faba-160	169	6	government	government	NOUN
faba-160	169	7	regulation	regulation	NOUN
faba-160	169	8	no	no	NOUN
faba-160	169	9	.	.	NOUN
faba-160	169	10	12	12	NUM
faba-160	169	11	of	of	ADP
faba-160	169	12	2019	2019	NUM
faba-160	169	13	article	article	NOUN
faba-160	169	14	10	10	NUM
faba-160	169	15	on	on	ADP
faba-160	169	16	regional	regional	ADJ
faba-160	169	17	financial	financial	ADJ
faba-160	169	18	management	management	NOUN
faba-160	169	19	which	which	PRON
faba-160	169	20	states	state	VERB
faba-160	169	21	that	that	SCONJ
faba-160	169	22	the	the	DET
faba-160	169	23	head	head	NOUN
faba-160	169	24	of	of	ADP
faba-160	169	25	local	local	ADJ
faba-160	169	26	government	government	NOUN
faba-160	169	27	work	work	NOUN
faba-160	169	28	unit	unit	NOUN
faba-160	169	29	as	as	ADP
faba-160	169	30	a	a	DET
faba-160	169	31	budget	budget	NOUN
faba-160	169	32	user	user	NOUN
faba-160	169	33	,	,	PUNCT
faba-160	169	34	is	be	AUX
faba-160	169	35	responsible	responsible	ADJ
faba-160	169	36	for	for	ADP
faba-160	169	37	preparing	prepare	VERB
faba-160	169	38	and	and	CCONJ
faba-160	169	39	submitting	submit	VERB
faba-160	169	40	the	the	DET
faba-160	169	41	financial	financial	ADJ
faba-160	169	42	reports	report	NOUN
faba-160	169	43	that	that	SCONJ
faba-160	169	44	each	each	DET
faba-160	169	45	local	local	ADJ
faba-160	169	46	government	government	NOUN
faba-160	169	47	work	work	NOUN
faba-160	169	48	unit	unit	NOUN
faba-160	169	49	must	must	AUX
faba-160	169	50	prepare	prepare	VERB
faba-160	169	51	to	to	PART
faba-160	169	52	include	include	VERB
faba-160	169	53	a	a	DET
faba-160	169	54	budget	budget	NOUN
faba-160	169	55	realization	realization	NOUN
faba-160	169	56	report	report	NOUN
faba-160	169	57	,	,	PUNCT
faba-160	169	58	balance	balance	NOUN
faba-160	169	59	sheet	sheet	NOUN
faba-160	169	60	,	,	PUNCT
faba-160	169	61	operational	operational	ADJ
faba-160	169	62	report	report	NOUN
faba-160	169	63	,	,	PUNCT
faba-160	169	64	statement	statement	NOUN
faba-160	169	65	of	of	ADP
faba-160	169	66	changes	change	NOUN
faba-160	169	67	in	in	ADP
faba-160	169	68	equity	equity	NOUN
faba-160	169	69	,	,	PUNCT
faba-160	169	70	and	and	CCONJ
faba-160	169	71	notes	note	NOUN
faba-160	169	72	to	to	ADP
faba-160	169	73	financial	financial	ADJ
faba-160	169	74	statements	statement	NOUN
faba-160	169	75	.	.	PUNCT
faba-160	170	1	these	these	DET
faba-160	170	2	financial	financial	ADJ
faba-160	170	3	reports	report	NOUN
faba-160	170	4	must	must	AUX
faba-160	170	5	be	be	AUX
faba-160	170	6	submitted	submit	VERB
faba-160	170	7	to	to	ADP
faba-160	170	8	the	the	DET
faba-160	170	9	governor	governor	NOUN
faba-160	170	10	of	of	ADP
faba-160	170	11	west	west	PROPN
faba-160	170	12	java	java	PROPN
faba-160	170	13	through	through	ADP
faba-160	170	14	head	head	NOUN
faba-160	170	15	of	of	ADP
faba-160	170	16	local	local	ADJ
faba-160	170	17	goverment	goverment	NOUN
faba-160	170	18	financial	financial	ADJ
faba-160	170	19	management	management	NOUN
faba-160	170	20	office	office	NOUN
faba-160	170	21	no	no	ADV
faba-160	170	22	later	later	ADV
faba-160	170	23	than	than	ADP
faba-160	170	24	two	two	NUM
faba-160	170	25	months	month	NOUN
faba-160	170	26	after	after	ADP
faba-160	170	27	the	the	DET
faba-160	170	28	end	end	NOUN
faba-160	170	29	of	of	ADP
faba-160	170	30	the	the	DET
faba-160	170	31	fiscal	fiscal	ADJ
faba-160	170	32	year	year	NOUN
faba-160	170	33	.	.	PUNCT
faba-160	171	1	budget	budget	NOUN
faba-160	171	2	efficiency	efficiency	NOUN
faba-160	171	3	and	and	CCONJ
faba-160	171	4	effectiveness	effectiveness	NOUN
faba-160	171	5	budget	budget	NOUN
faba-160	171	6	efficiency	efficiency	NOUN
faba-160	171	7	and	and	CCONJ
faba-160	171	8	effectiveness	effectiveness	NOUN
faba-160	171	9	emphasize	emphasize	VERB
faba-160	171	10	that	that	SCONJ
faba-160	171	11	the	the	DET
faba-160	171	12	budget	budget	NOUN
faba-160	171	13	available	available	ADJ
faba-160	171	14	to	to	ADP
faba-160	171	15	local	local	ADJ
faba-160	171	16	governments	government	NOUN
faba-160	171	17	must	must	AUX
faba-160	171	18	be	be	AUX
faba-160	171	19	appropriately	appropriately	ADV
faba-160	171	20	utilized	utilize	VERB
faba-160	171	21	to	to	PART
faba-160	171	22	improve	improve	VERB
faba-160	171	23	public	public	ADJ
faba-160	171	24	welfare	welfare	NOUN
faba-160	171	25	(	(	PUNCT
faba-160	171	26	halim	halim	PROPN
faba-160	171	27	2007	2007	NUM
faba-160	171	28	)	)	PUNCT
faba-160	171	29	.	.	PUNCT
faba-160	172	1	respondents	respondent	NOUN
faba-160	172	2	in	in	ADP
faba-160	172	3	each	each	DET
faba-160	172	4	local	local	ADJ
faba-160	172	5	government	government	NOUN
faba-160	172	6	work	work	NOUN
faba-160	172	7	unit	unit	NOUN
faba-160	172	8	of	of	ADP
faba-160	172	9	west	west	PROPN
faba-160	172	10	java	java	PROPN
faba-160	172	11	province	province	PROPN
faba-160	172	12	were	be	AUX
faba-160	172	13	asked	ask	VERB
faba-160	172	14	to	to	PART
faba-160	172	15	assess	assess	VERB
faba-160	172	16	budget	budget	NOUN
faba-160	172	17	efficiency	efficiency	NOUN
faba-160	172	18	and	and	CCONJ
faba-160	172	19	effectiveness	effectiveness	NOUN
faba-160	172	20	.	.	PUNCT
faba-160	173	1	the	the	DET
faba-160	173	2	following	follow	VERB
faba-160	173	3	is	be	AUX
faba-160	173	4	presented	present	VERB
faba-160	173	5	in	in	ADP
faba-160	173	6	table	table	NOUN
faba-160	173	7	9	9	NUM
faba-160	173	8	,	,	PUNCT
faba-160	173	9	a	a	DET
faba-160	173	10	summary	summary	NOUN
faba-160	173	11	of	of	ADP
faba-160	173	12	respondents	respondent	NOUN
faba-160	173	13	'	'	PART
faba-160	173	14	answers	answer	NOUN
faba-160	173	15	to	to	ADP
faba-160	173	16	budget	budget	NOUN
faba-160	173	17	efficiency	efficiency	NOUN
faba-160	173	18	and	and	CCONJ
faba-160	173	19	effectiveness	effectiveness	NOUN
faba-160	173	20	in	in	ADP
faba-160	173	21	implementing	implement	VERB
faba-160	173	22	performance	performance	NOUN
faba-160	173	23	-	-	PUNCT
faba-160	173	24	based	base	VERB
faba-160	173	25	budgeting	budgeting	NOUN
faba-160	173	26	in	in	ADP
faba-160	173	27	west	west	PROPN
faba-160	173	28	java	java	PROPN
faba-160	173	29	province	province	PROPN
faba-160	173	30	.	.	PUNCT
faba-160	174	1	table	table	NOUN
faba-160	174	2	9	9	NUM
faba-160	174	3	.	.	PUNCT
faba-160	175	1	budget	budget	NOUN
faba-160	175	2	efficiency	efficiency	NOUN
faba-160	175	3	and	and	CCONJ
faba-160	175	4	effectiveness	effectiveness	NOUN
faba-160	175	5	dimension	dimension	NOUN
faba-160	175	6	questionnaire	questionnaire	NOUN
faba-160	175	7	results	result	NOUN
faba-160	175	8	indicator	indicator	NOUN
faba-160	175	9	1	1	NUM
faba-160	175	10	2	2	NUM
faba-160	175	11	3	3	NUM
faba-160	175	12	4	4	NUM
faba-160	175	13	5	5	NUM
faba-160	175	14	average	average	ADJ
faba-160	175	15	interpretation	interpretation	NOUN
faba-160	175	16	pbb8	pbb8	NOUN
faba-160	175	17	there	there	PRON
faba-160	175	18	is	be	VERB
faba-160	175	19	a	a	DET
faba-160	175	20	small	small	ADJ
faba-160	175	21	budget	budget	NOUN
faba-160	175	22	allocation	allocation	NOUN
faba-160	175	23	for	for	ADP
faba-160	175	24	each	each	DET
faba-160	175	25	program	program	NOUN
faba-160	175	26	and	and	CCONJ
faba-160	175	27	activity	activity	NOUN
faba-160	175	28	implementation	implementation	NOUN
faba-160	175	29	.	.	PUNCT
faba-160	176	1	0	0	NUM
faba-160	176	2	%	%	NOUN
faba-160	176	3	0	0	NUM
faba-160	176	4	%	%	NOUN
faba-160	176	5	9.1	9.1	NUM
faba-160	176	6	%	%	NOUN
faba-160	176	7	24.7	24.7	NUM
faba-160	176	8	%	%	NOUN
faba-160	176	9	66.2	66.2	NUM
faba-160	176	10	%	%	NOUN
faba-160	176	11	4.571	4.571	NUM
faba-160	176	12	strongly	strongly	ADV
faba-160	176	13	agree	agree	VERB
faba-160	176	14	pbb9	pbb9	NOUN
faba-160	176	15	there	there	PRON
faba-160	176	16	are	be	VERB
faba-160	176	17	no	no	DET
faba-160	176	18	programs	program	NOUN
faba-160	176	19	and	and	CCONJ
faba-160	176	20	activities	activity	NOUN
faba-160	176	21	that	that	PRON
faba-160	176	22	are	be	AUX
faba-160	176	23	not	not	PART
faba-160	176	24	implemented	implement	VERB
faba-160	176	25	.	.	PUNCT
faba-160	177	1	0	0	NUM
faba-160	177	2	%	%	NOUN
faba-160	177	3	1.3	1.3	NUM
faba-160	177	4	%	%	NOUN
faba-160	177	5	7.8	7.8	NUM
faba-160	177	6	%	%	NOUN
faba-160	177	7	53.2	53.2	NUM
faba-160	177	8	%	%	NOUN
faba-160	177	9	37.7	37.7	NUM
faba-160	177	10	%	%	NOUN
faba-160	177	11	4.273	4.273	NUM
faba-160	177	12	strongly	strongly	ADV
faba-160	177	13	agree	agree	VERB
faba-160	177	14	assessment	assessment	NOUN
faba-160	177	15	of	of	ADP
faba-160	177	16	budget	budget	NOUN
faba-160	177	17	efficiency	efficiency	NOUN
faba-160	177	18	and	and	CCONJ
faba-160	177	19	effectiveness	effectiveness	NOUN
faba-160	177	20	dimensions	dimension	NOUN
faba-160	177	21	4.422	4.422	NUM
faba-160	177	22	very	very	ADV
faba-160	177	23	good	good	ADJ
faba-160	177	24	source	source	NOUN
faba-160	177	25	:	:	PUNCT
faba-160	177	26	primary	primary	ADJ
faba-160	177	27	data	datum	NOUN
faba-160	177	28	processed	process	VERB
faba-160	177	29	(	(	PUNCT
faba-160	177	30	2023	2023	NUM
faba-160	177	31	)	)	PUNCT
faba-160	177	32	based	base	VERB
faba-160	177	33	on	on	ADP
faba-160	177	34	table	table	NOUN
faba-160	177	35	9	9	NUM
faba-160	177	36	above	above	ADV
faba-160	177	37	,	,	PUNCT
faba-160	177	38	66.2	66.2	NUM
faba-160	177	39	%	%	NOUN
faba-160	177	40	of	of	ADP
faba-160	177	41	respondents	respondent	NOUN
faba-160	177	42	,	,	PUNCT
faba-160	177	43	with	with	ADP
faba-160	177	44	an	an	DET
faba-160	177	45	average	average	NOUN
faba-160	177	46	of	of	ADP
faba-160	177	47	4.571	4.571	NUM
faba-160	177	48	,	,	PUNCT
faba-160	177	49	strongly	strongly	ADV
faba-160	177	50	agreed	agree	VERB
faba-160	177	51	that	that	SCONJ
faba-160	177	52	each	each	DET
faba-160	177	53	local	local	ADJ
faba-160	177	54	government	government	NOUN
faba-160	177	55	work	work	NOUN
faba-160	177	56	unit	unit	NOUN
faba-160	177	57	utilizes	utilize	VERB
faba-160	177	58	the	the	DET
faba-160	177	59	budget	budget	NOUN
faba-160	177	60	by	by	ADP
faba-160	177	61	the	the	DET
faba-160	177	62	predetermined	predetermine	VERB
faba-160	177	63	budget	budget	NOUN
faba-160	177	64	ceiling	ceiling	NOUN
faba-160	177	65	.	.	PUNCT
faba-160	178	1	all	all	PRON
faba-160	178	2	of	of	ADP
faba-160	178	3	the	the	DET
faba-160	178	4	budgets	budget	NOUN
faba-160	178	5	are	be	AUX
faba-160	178	6	allocated	allocate	VERB
faba-160	178	7	to	to	ADP
faba-160	178	8	the	the	DET
faba-160	178	9	implementation	implementation	NOUN
faba-160	178	10	of	of	ADP
faba-160	178	11	programs	program	NOUN
faba-160	178	12	and	and	CCONJ
faba-160	178	13	activities	activity	NOUN
faba-160	178	14	that	that	PRON
faba-160	178	15	each	each	DET
faba-160	178	16	local	local	ADJ
faba-160	178	17	government	government	NOUN
faba-160	178	18	work	work	NOUN
faba-160	178	19	unit	unit	NOUN
faba-160	178	20	has	have	AUX
faba-160	178	21	planned	plan	VERB
faba-160	178	22	.	.	PUNCT
faba-160	179	1	however	however	ADV
faba-160	179	2	,	,	PUNCT
faba-160	179	3	based	base	VERB
faba-160	179	4	on	on	ADP
faba-160	179	5	the	the	DET
faba-160	179	6	west	west	PROPN
faba-160	179	7	java	java	PROPN
faba-160	179	8	provincial	provincial	ADJ
faba-160	179	9	local	local	ADJ
faba-160	179	10	government	government	NOUN
faba-160	179	11	implementation	implementation	NOUN
faba-160	179	12	report	report	NOUN
faba-160	179	13	,	,	PUNCT
faba-160	179	14	there	there	PRON
faba-160	179	15	are	be	VERB
faba-160	179	16	still	still	ADV
faba-160	179	17	budgets	budget	NOUN
faba-160	179	18	that	that	PRON
faba-160	179	19	have	have	AUX
faba-160	179	20	not	not	PART
faba-160	179	21	all	all	PRON
faba-160	179	22	been	be	AUX
faba-160	179	23	absorbed	absorb	VERB
faba-160	179	24	,	,	PUNCT
faba-160	179	25	including	include	VERB
faba-160	179	26	rp12,944,356,990	rp12,944,356,990	NOUN
faba-160	179	27	for	for	ADP
faba-160	179	28	the	the	DET
faba-160	179	29	development	development	NOUN
faba-160	179	30	of	of	ADP
faba-160	179	31	the	the	DET
faba-160	179	32	social	social	ADJ
faba-160	179	33	welfare	welfare	NOUN
faba-160	179	34	sector	sector	NOUN
faba-160	179	35	carried	carry	VERB
faba-160	179	36	out	out	ADP
faba-160	179	37	by	by	ADP
faba-160	179	38	social	social	ADJ
faba-160	179	39	department	department	NOUN
faba-160	179	40	in	in	ADP
faba-160	179	41	west	west	PROPN
faba-160	179	42	java	java	PROPN
faba-160	179	43	rp1,986,867,069	rp1,986,867,069	PROPN
faba-160	179	44	for	for	ADP
faba-160	179	45	programs	program	NOUN
faba-160	179	46	supporting	support	VERB
faba-160	179	47	regional	regional	ADJ
faba-160	179	48	government	government	NOUN
faba-160	179	49	affairs	affair	NOUN
faba-160	179	50	and	and	CCONJ
faba-160	179	51	rp711,451,062	rp711,451,062	X
faba-160	179	52	for	for	SCONJ
faba-160	179	53	programs	program	NOUN
faba-160	179	54	to	to	PART
faba-160	179	55	improve	improve	VERB
faba-160	179	56	public	public	ADJ
faba-160	179	57	peace	peace	NOUN
faba-160	179	58	and	and	CCONJ
faba-160	179	59	order	order	NOUN
faba-160	179	60	carried	carry	VERB
faba-160	179	61	out	out	ADP
faba-160	179	62	by	by	ADP
faba-160	179	63	civil	civil	ADJ
faba-160	179	64	service	service	NOUN
faba-160	179	65	police	police	NOUN
faba-160	179	66	unit	unit	NOUN
faba-160	179	67	in	in	ADP
faba-160	179	68	west	west	PROPN
faba-160	179	69	java	java	PROPN
faba-160	179	70	and	and	CCONJ
faba-160	179	71	rp286,192,564,329	rp286,192,564,329	PROPN
faba-160	179	72	for	for	ADP
faba-160	179	73	programs	program	NOUN
faba-160	179	74	and	and	CCONJ
faba-160	179	75	activities	activity	NOUN
faba-160	179	76	at	at	ADP
faba-160	179	77	education	education	NOUN
faba-160	179	78	department	department	NOUN
faba-160	179	79	in	in	ADP
faba-160	179	80	west	west	PROPN
faba-160	179	81	java	java	PROPN
faba-160	179	82	.	.	PUNCT
faba-160	180	1	a	a	DET
faba-160	180	2	total	total	NOUN
faba-160	180	3	of	of	ADP
faba-160	180	4	53.2	53.2	NUM
faba-160	180	5	%	%	NOUN
faba-160	180	6	of	of	ADP
faba-160	180	7	respondents	respondent	NOUN
faba-160	180	8	with	with	ADP
faba-160	180	9	an	an	DET
faba-160	180	10	average	average	NOUN
faba-160	180	11	of	of	ADP
faba-160	180	12	4.273	4.273	NUM
faba-160	180	13	strongly	strongly	ADV
faba-160	180	14	agreed	agree	VERB
faba-160	180	15	that	that	SCONJ
faba-160	180	16	the	the	DET
faba-160	180	17	programs	program	NOUN
faba-160	180	18	and	and	CCONJ
faba-160	180	19	activities	activity	NOUN
faba-160	180	20	planned	plan	VERB
faba-160	180	21	annually	annually	ADV
faba-160	180	22	by	by	ADP
faba-160	180	23	each	each	DET
faba-160	180	24	local	local	ADJ
faba-160	180	25	government	government	NOUN
faba-160	180	26	work	work	NOUN
faba-160	180	27	unit	unit	NOUN
faba-160	180	28	could	could	AUX
faba-160	180	29	be	be	AUX
faba-160	180	30	implemented	implement	VERB
faba-160	180	31	.	.	PUNCT
faba-160	181	1	however	however	ADV
faba-160	181	2	,	,	PUNCT
faba-160	181	3	there	there	PRON
faba-160	181	4	are	be	VERB
faba-160	181	5	still	still	ADV
faba-160	181	6	obstacles	obstacle	NOUN
faba-160	181	7	in	in	ADP
faba-160	181	8	the	the	DET
faba-160	181	9	implementation	implementation	NOUN
faba-160	181	10	of	of	ADP
faba-160	181	11	these	these	DET
faba-160	181	12	programs	program	NOUN
faba-160	181	13	and	and	CCONJ
faba-160	181	14	activities	activity	NOUN
faba-160	181	15	,	,	PUNCT
faba-160	181	16	including	include	VERB
faba-160	181	17	the	the	DET
faba-160	181	18	covid-19	covid-19	PROPN
faba-160	181	19	pandemic	pandemic	NOUN
faba-160	181	20	,	,	PUNCT
faba-160	181	21	which	which	PRON
faba-160	181	22	has	have	AUX
faba-160	181	23	caused	cause	VERB
faba-160	181	24	activity	activity	NOUN
faba-160	181	25	restrictions	restriction	NOUN
faba-160	181	26	on	on	ADP
faba-160	181	27	the	the	DET
faba-160	181	28	implementation	implementation	NOUN
faba-160	181	29	of	of	ADP
faba-160	181	30	programs	program	NOUN
faba-160	181	31	and	and	CCONJ
faba-160	181	32	activities	activity	NOUN
faba-160	181	33	and	and	CCONJ
faba-160	181	34	budget	budget	NOUN
faba-160	181	35	refocusing	refocusing	NOUN
faba-160	181	36	,	,	PUNCT
faba-160	181	37	which	which	PRON
faba-160	181	38	has	have	AUX
faba-160	181	39	caused	cause	VERB
faba-160	181	40	budget	budget	NOUN
faba-160	181	41	allocations	allocation	NOUN
faba-160	181	42	that	that	PRON
faba-160	181	43	were	be	AUX
faba-160	181	44	initially	initially	ADV
faba-160	181	45	for	for	ADP
faba-160	181	46	the	the	DET
faba-160	181	47	implementation	implementation	NOUN
faba-160	181	48	of	of	ADP
faba-160	181	49	programs	program	NOUN
faba-160	181	50	and	and	CCONJ
faba-160	181	51	activities	activity	NOUN
faba-160	181	52	to	to	PART
faba-160	181	53	be	be	AUX
faba-160	181	54	focused	focus	VERB
faba-160	181	55	first	first	ADV
faba-160	181	56	on	on	ADP
faba-160	181	57	buying	buy	VERB
faba-160	181	58	vaccines	vaccine	NOUN
faba-160	181	59	,	,	PUNCT
faba-160	181	60	medicines	medicine	NOUN
faba-160	181	61	,	,	PUNCT
faba-160	181	62	personal	personal	ADJ
faba-160	181	63	protective	protective	ADJ
faba-160	181	64	equipment	equipment	NOUN
faba-160	181	65	for	for	ADP
faba-160	181	66	health	health	NOUN
faba-160	181	67	workers	worker	NOUN
faba-160	181	68	,	,	PUNCT
faba-160	181	69	and	and	CCONJ
faba-160	181	70	other	other	ADJ
faba-160	181	71	matters	matter	NOUN
faba-160	181	72	in	in	ADP
faba-160	181	73	the	the	DET
faba-160	181	74	health	health	NOUN
faba-160	181	75	sector	sector	NOUN
faba-160	181	76	related	relate	VERB
faba-160	181	77	to	to	ADP
faba-160	181	78	handling	handle	VERB
faba-160	181	79	the	the	DET
faba-160	181	80	covid-19	covid-19	PROPN
faba-160	181	81	pandemic	pandemic	NOUN
faba-160	181	82	.	.	PUNCT
faba-160	182	1	https://jabarprov.go.id/	https://jabarprov.go.id/	NOUN
faba-160	182	2	siti	siti	NOUN
faba-160	182	3	karlina	karlina	NOUN
faba-160	182	4	and	and	CCONJ
faba-160	182	5	ira	ira	PROPN
faba-160	182	6	novianty	novianty	NOUN
faba-160	182	7	/	/	SYM
faba-160	182	8	finance	finance	NOUN
faba-160	182	9	,	,	PUNCT
faba-160	182	10	accounting	accounting	NOUN
faba-160	182	11	and	and	CCONJ
faba-160	182	12	business	business	NOUN
faba-160	182	13	analysis	analysis	NOUN
faba-160	182	14	,	,	PUNCT
faba-160	182	15	volume	volume	NOUN
faba-160	182	16	5	5	NUM
faba-160	182	17	,	,	PUNCT
faba-160	182	18	issue	issue	NOUN
faba-160	182	19	2	2	NUM
faba-160	182	20	,	,	PUNCT
faba-160	182	21	2023	2023	NUM
faba-160	182	22	136	136	NUM
faba-160	182	23	performance	performance	NOUN
faba-160	182	24	evaluation	evaluation	NOUN
faba-160	182	25	performance	performance	NOUN
faba-160	182	26	evaluation	evaluation	NOUN
faba-160	182	27	is	be	AUX
faba-160	182	28	one	one	NUM
faba-160	182	29	of	of	ADP
faba-160	182	30	the	the	DET
faba-160	182	31	stages	stage	NOUN
faba-160	182	32	in	in	ADP
faba-160	182	33	performance	performance	NOUN
faba-160	182	34	-	-	PUNCT
faba-160	182	35	based	base	VERB
faba-160	182	36	budgeting	budgeting	NOUN
faba-160	182	37	.	.	PUNCT
faba-160	183	1	performance	performance	NOUN
faba-160	183	2	evaluation	evaluation	NOUN
faba-160	183	3	is	be	AUX
faba-160	183	4	carried	carry	VERB
faba-160	183	5	out	out	ADP
faba-160	183	6	to	to	PART
faba-160	183	7	determine	determine	VERB
faba-160	183	8	strategies	strategy	NOUN
faba-160	183	9	or	or	CCONJ
faba-160	183	10	efforts	effort	NOUN
faba-160	183	11	to	to	PART
faba-160	183	12	achieve	achieve	VERB
faba-160	183	13	predetermined	predetermined	ADJ
faba-160	183	14	goals	goal	NOUN
faba-160	183	15	(	(	PUNCT
faba-160	183	16	ginanjar	ginanjar	PROPN
faba-160	183	17	et	et	PROPN
faba-160	183	18	al	al	PROPN
faba-160	183	19	.	.	PROPN
faba-160	183	20	2019	2019	NUM
faba-160	183	21	)	)	PUNCT
faba-160	183	22	.	.	PUNCT
faba-160	184	1	the	the	DET
faba-160	184	2	following	follow	VERB
faba-160	184	3	table	table	NOUN
faba-160	184	4	10	10	NUM
faba-160	184	5	is	be	AUX
faba-160	184	6	a	a	DET
faba-160	184	7	summary	summary	NOUN
faba-160	184	8	of	of	ADP
faba-160	184	9	respondents	respondent	NOUN
faba-160	184	10	'	'	PART
faba-160	184	11	responses	response	NOUN
faba-160	184	12	to	to	ADP
faba-160	184	13	the	the	DET
faba-160	184	14	performance	performance	NOUN
faba-160	184	15	evaluation	evaluation	NOUN
faba-160	184	16	dimension	dimension	NOUN
faba-160	184	17	.	.	PUNCT
faba-160	185	1	table	table	NOUN
faba-160	185	2	10	10	NUM
faba-160	185	3	.	.	PUNCT
faba-160	186	1	performance	performance	NOUN
faba-160	186	2	evaluation	evaluation	NOUN
faba-160	186	3	dimension	dimension	NOUN
faba-160	186	4	questionnaire	questionnaire	NOUN
faba-160	186	5	results	result	VERB
faba-160	186	6	indicator	indicator	NOUN
faba-160	186	7	1	1	NUM
faba-160	186	8	2	2	NUM
faba-160	186	9	3	3	NUM
faba-160	186	10	4	4	NUM
faba-160	186	11	5	5	NUM
faba-160	186	12	average	average	ADJ
faba-160	186	13	interpretation	interpretation	NOUN
faba-160	186	14	pbb10	pbb10	NOUN
faba-160	186	15	periodic	periodic	ADJ
faba-160	186	16	evaluation	evaluation	NOUN
faba-160	186	17	of	of	ADP
faba-160	186	18	the	the	DET
faba-160	186	19	implementation	implementation	NOUN
faba-160	186	20	of	of	ADP
faba-160	186	21	each	each	DET
faba-160	186	22	program	program	NOUN
faba-160	186	23	and	and	CCONJ
faba-160	186	24	activity	activity	NOUN
faba-160	186	25	.	.	PUNCT
faba-160	187	1	0	0	NUM
faba-160	187	2	%	%	NOUN
faba-160	187	3	0	0	NUM
faba-160	187	4	%	%	NOUN
faba-160	187	5	7.8	7.8	NUM
faba-160	187	6	%	%	NOUN
faba-160	187	7	28.6	28.6	NUM
faba-160	187	8	%	%	NOUN
faba-160	187	9	63.6	63.6	NUM
faba-160	187	10	%	%	NOUN
faba-160	187	11	4.558	4.558	NUM
faba-160	187	12	strongly	strongly	ADV
faba-160	187	13	agree	agree	VERB
faba-160	187	14	performance	performance	NOUN
faba-160	187	15	evaluation	evaluation	NOUN
faba-160	187	16	dimension	dimension	NOUN
faba-160	187	17	assessment	assessment	NOUN
faba-160	187	18	4.558	4.558	NUM
faba-160	187	19	strongly	strongly	ADV
faba-160	187	20	agree	agree	VERB
faba-160	187	21	source	source	NOUN
faba-160	187	22	:	:	PUNCT
faba-160	187	23	primary	primary	ADJ
faba-160	187	24	data	datum	NOUN
faba-160	187	25	processed	process	VERB
faba-160	187	26	(	(	PUNCT
faba-160	187	27	2023	2023	NUM
faba-160	187	28	)	)	PUNCT
faba-160	187	29	based	base	VERB
faba-160	187	30	on	on	ADP
faba-160	187	31	table	table	NOUN
faba-160	187	32	10	10	NUM
faba-160	187	33	above	above	ADV
faba-160	187	34	,	,	PUNCT
faba-160	187	35	63.6	63.6	NUM
faba-160	187	36	%	%	NOUN
faba-160	187	37	of	of	ADP
faba-160	187	38	respondents	respondent	NOUN
faba-160	187	39	,	,	PUNCT
faba-160	187	40	with	with	ADP
faba-160	187	41	an	an	DET
faba-160	187	42	average	average	NOUN
faba-160	187	43	of	of	ADP
faba-160	187	44	4.558	4.558	NUM
faba-160	187	45	,	,	PUNCT
faba-160	187	46	strongly	strongly	ADV
faba-160	187	47	agreed	agree	VERB
faba-160	187	48	that	that	SCONJ
faba-160	187	49	the	the	DET
faba-160	187	50	leaders	leader	NOUN
faba-160	187	51	of	of	ADP
faba-160	187	52	each	each	DET
faba-160	187	53	local	local	ADJ
faba-160	187	54	government	government	NOUN
faba-160	187	55	work	work	NOUN
faba-160	187	56	unit	unit	NOUN
faba-160	187	57	regularly	regularly	ADV
faba-160	187	58	evaluate	evaluate	VERB
faba-160	187	59	the	the	DET
faba-160	187	60	implementation	implementation	NOUN
faba-160	187	61	of	of	ADP
faba-160	187	62	programs	program	NOUN
faba-160	187	63	and	and	CCONJ
faba-160	187	64	activities	activity	NOUN
faba-160	187	65	carried	carry	VERB
faba-160	187	66	out	out	ADP
faba-160	187	67	by	by	ADP
faba-160	187	68	each	each	DET
faba-160	187	69	local	local	ADJ
faba-160	187	70	government	government	NOUN
faba-160	187	71	work	work	NOUN
faba-160	187	72	unit	unit	NOUN
faba-160	187	73	.	.	PUNCT
faba-160	188	1	in	in	ADP
faba-160	188	2	general	general	ADJ
faba-160	188	3	,	,	PUNCT
faba-160	188	4	the	the	DET
faba-160	188	5	evaluation	evaluation	NOUN
faba-160	188	6	carried	carry	VERB
faba-160	188	7	out	out	ADP
faba-160	188	8	by	by	ADP
faba-160	188	9	the	the	DET
faba-160	188	10	local	local	ADJ
faba-160	188	11	government	government	NOUN
faba-160	188	12	work	work	NOUN
faba-160	188	13	unit	unit	NOUN
faba-160	188	14	leader	leader	NOUN
faba-160	188	15	is	be	AUX
faba-160	188	16	carried	carry	VERB
faba-160	188	17	out	out	ADP
faba-160	188	18	every	every	DET
faba-160	188	19	month	month	NOUN
faba-160	188	20	.	.	PUNCT
faba-160	189	1	the	the	DET
faba-160	189	2	result	result	NOUN
faba-160	189	3	is	be	AUX
faba-160	189	4	done	do	VERB
faba-160	189	5	to	to	PART
faba-160	189	6	determine	determine	VERB
faba-160	189	7	whether	whether	SCONJ
faba-160	189	8	or	or	CCONJ
faba-160	189	9	not	not	PART
faba-160	189	10	the	the	DET
faba-160	189	11	strategies	strategy	NOUN
faba-160	189	12	used	use	VERB
faba-160	189	13	in	in	ADP
faba-160	189	14	implementing	implement	VERB
faba-160	189	15	these	these	DET
faba-160	189	16	programs	program	NOUN
faba-160	189	17	and	and	CCONJ
faba-160	189	18	activities	activity	NOUN
faba-160	189	19	are	be	AUX
faba-160	189	20	good	good	ADJ
faba-160	189	21	.	.	PUNCT
faba-160	190	1	so	so	ADV
faba-160	190	2	that	that	SCONJ
faba-160	190	3	later	later	ADV
faba-160	190	4	,	,	PUNCT
faba-160	190	5	each	each	DET
faba-160	190	6	local	local	ADJ
faba-160	190	7	government	government	NOUN
faba-160	190	8	work	work	NOUN
faba-160	190	9	unit	unit	NOUN
faba-160	190	10	head	head	NOUN
faba-160	190	11	can	can	AUX
faba-160	190	12	make	make	VERB
faba-160	190	13	policies	policy	NOUN
faba-160	190	14	if	if	SCONJ
faba-160	190	15	there	there	PRON
faba-160	190	16	are	be	VERB
faba-160	190	17	deviations	deviation	NOUN
faba-160	190	18	in	in	ADP
faba-160	190	19	implementing	implement	VERB
faba-160	190	20	these	these	DET
faba-160	190	21	programs	program	NOUN
faba-160	190	22	and	and	CCONJ
faba-160	190	23	activities	activity	NOUN
faba-160	190	24	.	.	PUNCT
faba-160	191	1	currently	currently	ADV
faba-160	191	2	,	,	PUNCT
faba-160	191	3	evaluation	evaluation	NOUN
faba-160	191	4	activities	activity	NOUN
faba-160	191	5	in	in	ADP
faba-160	191	6	implementing	implement	VERB
faba-160	191	7	programs	program	NOUN
faba-160	191	8	and	and	CCONJ
faba-160	191	9	activities	activity	NOUN
faba-160	191	10	of	of	ADP
faba-160	191	11	each	each	DET
faba-160	191	12	local	local	ADJ
faba-160	191	13	government	government	NOUN
faba-160	191	14	work	work	NOUN
faba-160	191	15	unit	unit	NOUN
faba-160	191	16	have	have	AUX
faba-160	191	17	been	be	AUX
faba-160	191	18	carried	carry	VERB
faba-160	191	19	out	out	ADP
faba-160	191	20	digitally	digitally	ADV
faba-160	191	21	through	through	ADP
faba-160	191	22	the	the	DET
faba-160	191	23	e	e	NOUN
faba-160	191	24	-	-	NOUN
faba-160	191	25	monev	monev	NOUN
faba-160	191	26	(	(	PUNCT
faba-160	191	27	electronic	electronic	ADJ
faba-160	191	28	monitoring	monitoring	NOUN
faba-160	191	29	and	and	CCONJ
faba-160	191	30	evaluation	evaluation	NOUN
faba-160	191	31	)	)	PUNCT
faba-160	191	32	website	website	NOUN
faba-160	191	33	on	on	ADP
faba-160	191	34	the	the	DET
faba-160	191	35	https://e-monevkijabar.com/	https://e-monevkijabar.com/	NOUN
faba-160	191	36	page	page	NOUN
faba-160	191	37	.	.	PUNCT
faba-160	192	1	so	so	ADV
faba-160	192	2	that	that	SCONJ
faba-160	192	3	evaluation	evaluation	NOUN
faba-160	192	4	activities	activity	NOUN
faba-160	192	5	will	will	AUX
faba-160	192	6	be	be	AUX
faba-160	192	7	more	more	ADV
faba-160	192	8	accessible	accessible	ADJ
faba-160	192	9	and	and	CCONJ
faba-160	192	10	more	more	ADV
faba-160	192	11	systematic	systematic	ADJ
faba-160	192	12	because	because	SCONJ
faba-160	192	13	all	all	DET
faba-160	192	14	conventional	conventional	ADJ
faba-160	192	15	reports	report	NOUN
faba-160	192	16	will	will	AUX
faba-160	192	17	be	be	AUX
faba-160	192	18	replaced	replace	VERB
faba-160	192	19	and	and	CCONJ
faba-160	192	20	integrated	integrate	VERB
faba-160	192	21	with	with	ADP
faba-160	192	22	one	one	NUM
faba-160	192	23	reporting	reporting	NOUN
faba-160	192	24	system	system	NOUN
faba-160	192	25	,	,	PUNCT
faba-160	192	26	namely	namely	ADV
faba-160	192	27	emonev	emonev	NOUN
faba-160	192	28	.	.	PUNCT
faba-160	193	1	however	however	ADV
faba-160	193	2	,	,	PUNCT
faba-160	193	3	most	most	ADJ
faba-160	193	4	local	local	ADJ
faba-160	193	5	government	government	NOUN
faba-160	193	6	work	work	NOUN
faba-160	193	7	units	unit	NOUN
faba-160	193	8	complained	complain	VERB
faba-160	193	9	that	that	SCONJ
faba-160	193	10	sometimes	sometimes	ADV
faba-160	193	11	the	the	DET
faba-160	193	12	e	e	NOUN
faba-160	193	13	-	-	NOUN
faba-160	193	14	monev	monev	ADJ
faba-160	193	15	application	application	NOUN
faba-160	193	16	experienced	experience	VERB
faba-160	193	17	errors	error	NOUN
faba-160	193	18	during	during	ADP
faba-160	193	19	working	work	VERB
faba-160	193	20	hours	hour	NOUN
faba-160	193	21	,	,	PUNCT
faba-160	193	22	such	such	ADJ
faba-160	193	23	as	as	ADP
faba-160	193	24	the	the	DET
faba-160	193	25	non	non	NOUN
faba-160	193	26	-	-	NOUN
faba-160	193	27	appearance	appearance	NOUN
faba-160	193	28	of	of	ADP
faba-160	193	29	several	several	ADJ
faba-160	193	30	sub	sub	NOUN
faba-160	193	31	-	-	NOUN
faba-160	193	32	activities	activity	NOUN
faba-160	193	33	,	,	PUNCT
faba-160	193	34	which	which	PRON
faba-160	193	35	could	could	AUX
faba-160	193	36	hinder	hinder	VERB
faba-160	193	37	the	the	DET
faba-160	193	38	process	process	NOUN
faba-160	193	39	of	of	ADP
faba-160	193	40	making	make	VERB
faba-160	193	41	monitoring	monitoring	NOUN
faba-160	193	42	and	and	CCONJ
faba-160	193	43	evaluation	evaluation	NOUN
faba-160	193	44	reports	report	NOUN
faba-160	193	45	for	for	ADP
faba-160	193	46	each	each	DET
faba-160	193	47	local	local	ADJ
faba-160	193	48	government	government	NOUN
faba-160	193	49	work	work	NOUN
faba-160	193	50	unit	unit	NOUN
faba-160	193	51	.	.	PUNCT
faba-160	194	1	based	base	VERB
faba-160	194	2	on	on	ADP
faba-160	194	3	the	the	DET
faba-160	194	4	explanation	explanation	NOUN
faba-160	194	5	above	above	ADV
faba-160	194	6	,	,	PUNCT
faba-160	194	7	the	the	DET
faba-160	194	8	assessment	assessment	NOUN
faba-160	194	9	of	of	ADP
faba-160	194	10	the	the	DET
faba-160	194	11	implementation	implementation	NOUN
faba-160	194	12	of	of	ADP
faba-160	194	13	performance	performance	NOUN
faba-160	194	14	-	-	PUNCT
faba-160	194	15	based	base	VERB
faba-160	194	16	budgeting	budgeting	NOUN
faba-160	194	17	can	can	AUX
faba-160	194	18	be	be	AUX
faba-160	194	19	seen	see	VERB
faba-160	194	20	in	in	ADP
faba-160	194	21	table	table	NOUN
faba-160	194	22	11	11	NUM
faba-160	194	23	below	below	ADV
faba-160	194	24	.	.	PUNCT
faba-160	195	1	table	table	NOUN
faba-160	195	2	11	11	NUM
faba-160	195	3	.	.	PUNCT
faba-160	196	1	performance	performance	NOUN
faba-160	196	2	-	-	PUNCT
faba-160	196	3	based	base	VERB
faba-160	196	4	budgeting	budgeting	ADJ
faba-160	196	5	variable	variable	ADJ
faba-160	196	6	assessment	assessment	NOUN
faba-160	196	7	no	no	DET
faba-160	196	8	dimensions	dimension	NOUN
faba-160	196	9	average	average	ADJ
faba-160	196	10	interpretation	interpretation	NOUN
faba-160	196	11	1	1	NUM
faba-160	196	12	budget	budget	NOUN
faba-160	196	13	planning	plan	VERB
faba-160	196	14	4.273	4.273	NUM
faba-160	196	15	very	very	ADV
faba-160	196	16	good	good	ADJ
faba-160	196	17	2	2	NUM
faba-160	196	18	budget	budget	NOUN
faba-160	196	19	implementation	implementation	NOUN
faba-160	196	20	4.669	4.669	NUM
faba-160	196	21	very	very	ADV
faba-160	196	22	good	good	ADJ
faba-160	196	23	3	3	NUM
faba-160	196	24	budget	budget	NOUN
faba-160	196	25	transparency	transparency	NOUN
faba-160	196	26	and	and	CCONJ
faba-160	196	27	accountability	accountability	NOUN
faba-160	196	28	4.012	4.012	NUM
faba-160	196	29	good	good	ADJ
faba-160	196	30	4	4	NUM
faba-160	196	31	budget	budget	NOUN
faba-160	196	32	efficiency	efficiency	NOUN
faba-160	196	33	and	and	CCONJ
faba-160	196	34	effectiveness	effectiveness	NOUN
faba-160	196	35	4.422	4.422	NUM
faba-160	196	36	very	very	ADV
faba-160	196	37	good	good	ADJ
faba-160	196	38	5	5	NUM
faba-160	196	39	performance	performance	NOUN
faba-160	196	40	evaluation	evaluation	NOUN
faba-160	196	41	4.558	4.558	NUM
faba-160	196	42	very	very	ADV
faba-160	196	43	good	good	ADJ
faba-160	196	44	performance	performance	NOUN
faba-160	196	45	-	-	PUNCT
faba-160	196	46	based	base	VERB
faba-160	196	47	budgeting	budgeting	ADJ
faba-160	196	48	variable	variable	ADJ
faba-160	196	49	assessment	assessment	NOUN
faba-160	196	50	4.387	4.387	NUM
faba-160	196	51	very	very	ADV
faba-160	196	52	good	good	ADJ
faba-160	196	53	source	source	NOUN
faba-160	196	54	:	:	PUNCT
faba-160	196	55	primary	primary	ADJ
faba-160	196	56	data	datum	NOUN
faba-160	196	57	processed	process	VERB
faba-160	196	58	(	(	PUNCT
faba-160	196	59	2023	2023	NUM
faba-160	196	60	)	)	PUNCT
faba-160	196	61	based	base	VERB
faba-160	196	62	on	on	ADP
faba-160	196	63	table	table	NOUN
faba-160	196	64	11	11	NUM
faba-160	196	65	above	above	ADV
faba-160	196	66	,	,	PUNCT
faba-160	196	67	it	it	PRON
faba-160	196	68	can	can	AUX
faba-160	196	69	be	be	AUX
faba-160	196	70	seen	see	VERB
faba-160	196	71	that	that	SCONJ
faba-160	196	72	the	the	DET
faba-160	196	73	average	average	ADJ
faba-160	196	74	assessment	assessment	NOUN
faba-160	196	75	of	of	ADP
faba-160	196	76	the	the	DET
faba-160	196	77	application	application	NOUN
faba-160	196	78	of	of	ADP
faba-160	196	79	performancebased	performancebase	VERB
faba-160	196	80	budgeting	budgeting	NOUN
faba-160	196	81	is	be	AUX
faba-160	196	82	4.387	4.387	NUM
faba-160	196	83	or	or	CCONJ
faba-160	196	84	classified	classify	VERB
faba-160	196	85	as	as	ADP
faba-160	196	86	very	very	ADV
faba-160	196	87	good	good	ADJ
faba-160	196	88	because	because	SCONJ
faba-160	196	89	the	the	DET
faba-160	196	90	budget	budget	NOUN
faba-160	196	91	plan	plan	NOUN
faba-160	196	92	made	make	VERB
faba-160	196	93	by	by	ADP
faba-160	196	94	each	each	DET
faba-160	196	95	local	local	ADJ
faba-160	196	96	government	government	NOUN
faba-160	196	97	work	work	NOUN
faba-160	196	98	unit	unit	NOUN
faba-160	196	99	follows	follow	VERB
faba-160	196	100	the	the	DET
faba-160	196	101	west	west	PROPN
faba-160	196	102	java	java	PROPN
faba-160	196	103	province	province	PROPN
faba-160	196	104	local	local	ADJ
faba-160	196	105	government	government	NOUN
faba-160	196	106	work	work	NOUN
faba-160	196	107	unit	unit	NOUN
faba-160	196	108	strategic	strategic	ADJ
faba-160	196	109	plan	plan	NOUN
faba-160	196	110	document	document	NOUN
faba-160	196	111	;	;	PUNCT
faba-160	196	112	the	the	DET
faba-160	196	113	existence	existence	NOUN
faba-160	196	114	of	of	ADP
faba-160	196	115	monitoring	monitoring	NOUN
faba-160	196	116	and	and	CCONJ
faba-160	196	117	evaluation	evaluation	NOUN
faba-160	196	118	activities	activity	NOUN
faba-160	196	119	through	through	ADP
faba-160	196	120	the	the	DET
faba-160	196	121	e	e	NOUN
faba-160	196	122	-	-	NOUN
faba-160	196	123	monev	monev	ADJ
faba-160	196	124	system	system	NOUN
faba-160	196	125	;	;	PUNCT
faba-160	196	126	the	the	DET
faba-160	196	127	recording	recording	NOUN
faba-160	196	128	of	of	ADP
faba-160	196	129	financial	financial	ADJ
faba-160	196	130	transactions	transaction	NOUN
faba-160	196	131	in	in	ADP
faba-160	196	132	local	local	ADJ
faba-160	196	133	government	government	NOUN
faba-160	196	134	information	information	NOUN
faba-160	196	135	system	system	NOUN
faba-160	196	136	,	,	PUNCT
faba-160	196	137	updating	update	VERB
faba-160	196	138	data	datum	NOUN
faba-160	196	139	and	and	CCONJ
faba-160	196	140	information	information	NOUN
faba-160	196	141	;	;	PUNCT
faba-160	196	142	the	the	DET
faba-160	196	143	preparation	preparation	NOUN
faba-160	196	144	of	of	ADP
faba-160	196	145	financial	financial	ADJ
faba-160	196	146	reports	report	NOUN
faba-160	196	147	every	every	DET
faba-160	196	148	month	month	NOUN
faba-160	196	149	,	,	PUNCT
faba-160	196	150	quarter	quarter	NOUN
faba-160	196	151	,	,	PUNCT
faba-160	196	152	semester	semester	NOUN
faba-160	196	153	,	,	PUNCT
faba-160	196	154	and	and	CCONJ
faba-160	196	155	year	year	NOUN
faba-160	196	156	;	;	PUNCT
faba-160	196	157	and	and	CCONJ
faba-160	196	158	budget	budget	NOUN
faba-160	196	159	utilization	utilization	NOUN
faba-160	196	160	following	follow	VERB
faba-160	196	161	the	the	DET
faba-160	196	162	predetermined	predetermine	VERB
faba-160	196	163	budget	budget	NOUN
faba-160	196	164	ceiling	ceiling	NOUN
faba-160	196	165	.	.	PUNCT
faba-160	197	1	however	however	ADV
faba-160	197	2	,	,	PUNCT
faba-160	197	3	this	this	DET
faba-160	197	4	assessment	assessment	NOUN
faba-160	197	5	has	have	AUX
faba-160	197	6	not	not	PART
faba-160	197	7	yet	yet	ADV
faba-160	197	8	obtained	obtain	VERB
faba-160	197	9	an	an	DET
faba-160	197	10	optimal	optimal	ADJ
faba-160	197	11	score	score	NOUN
faba-160	197	12	of	of	ADP
faba-160	197	13	5.00	5.00	NUM
faba-160	197	14	because	because	SCONJ
faba-160	197	15	there	there	PRON
faba-160	197	16	are	be	VERB
faba-160	197	17	still	still	ADV
faba-160	197	18	obstacles	obstacle	NOUN
faba-160	197	19	,	,	PUNCT
faba-160	197	20	such	such	ADJ
faba-160	197	21	as	as	ADP
faba-160	197	22	the	the	DET
faba-160	197	23	covid-19	covid-19	PROPN
faba-160	197	24	pandemic	pandemic	NOUN
faba-160	197	25	,	,	PUNCT
faba-160	197	26	which	which	PRON
faba-160	197	27	causes	cause	VERB
faba-160	197	28	restrictions	restriction	NOUN
faba-160	197	29	on	on	ADP
faba-160	197	30	the	the	DET
faba-160	197	31	implementation	implementation	NOUN
faba-160	197	32	of	of	ADP
faba-160	197	33	programs	program	NOUN
faba-160	197	34	and	and	CCONJ
faba-160	197	35	activities	activity	NOUN
faba-160	197	36	,	,	PUNCT
faba-160	197	37	budget	budget	NOUN
faba-160	197	38	refocusing	refocusing	NOUN
faba-160	197	39	,	,	PUNCT
faba-160	197	40	delays	delay	NOUN
faba-160	197	41	in	in	ADP
faba-160	197	42	submitting	submit	VERB
faba-160	197	43	data	datum	NOUN
faba-160	197	44	or	or	CCONJ
faba-160	197	45	information	information	NOUN
faba-160	197	46	from	from	ADP
faba-160	197	47	local	local	ADJ
faba-160	197	48	government	government	NOUN
faba-160	197	49	work	work	NOUN
faba-160	197	50	unit	unit	NOUN
faba-160	197	51	to	to	ADP
faba-160	197	52	west	west	PROPN
faba-160	197	53	java	java	PROPN
faba-160	197	54	department	department	PROPN
faba-160	197	55	of	of	ADP
faba-160	197	56	communication	communication	NOUN
faba-160	197	57	and	and	CCONJ
faba-160	197	58	information	information	NOUN
faba-160	197	59	which	which	PRON
faba-160	197	60	causes	cause	VERB
faba-160	197	61	delays	delay	NOUN
faba-160	197	62	in	in	ADP
faba-160	197	63	the	the	DET
faba-160	197	64	process	process	NOUN
faba-160	197	65	of	of	ADP
faba-160	197	66	updating	update	VERB
faba-160	197	67	data	datum	NOUN
faba-160	197	68	or	or	CCONJ
faba-160	197	69	information	information	NOUN
faba-160	197	70	on	on	ADP
faba-160	197	71	the	the	DET
faba-160	197	72	opendata.jabarprov.go.id	opendata.jabarprov.go.id	NOUN
faba-160	197	73	website	website	NOUN
faba-160	197	74	,	,	PUNCT
faba-160	197	75	there	there	PRON
faba-160	197	76	is	be	VERB
faba-160	197	77	still	still	ADV
faba-160	197	78	a	a	DET
faba-160	197	79	budget	budget	NOUN
faba-160	197	80	that	that	PRON
faba-160	197	81	has	have	AUX
faba-160	197	82	not	not	PART
faba-160	197	83	been	be	AUX
faba-160	197	84	absorbed	absorb	VERB
faba-160	197	85	,	,	PUNCT
faba-160	197	86	and	and	CCONJ
faba-160	197	87	the	the	DET
faba-160	197	88	system	system	NOUN
faba-160	197	89	used	use	VERB
faba-160	197	90	to	to	PART
faba-160	197	91	conduct	conduct	VERB
faba-160	197	92	monitoring	monitoring	NOUN
faba-160	197	93	and	and	CCONJ
faba-160	197	94	evaluation	evaluation	NOUN
faba-160	197	95	sometimes	sometimes	ADV
faba-160	197	96	errors	error	NOUN
faba-160	197	97	during	during	ADP
faba-160	197	98	working	work	VERB
faba-160	197	99	hours	hour	NOUN
faba-160	197	100	.	.	PUNCT
faba-160	198	1	conclusion	conclusion	NOUN
faba-160	198	2	based	base	VERB
faba-160	198	3	on	on	ADP
faba-160	198	4	the	the	DET
faba-160	198	5	research	research	NOUN
faba-160	198	6	results	result	NOUN
faba-160	198	7	on	on	ADP
faba-160	198	8	the	the	DET
faba-160	198	9	implementation	implementation	NOUN
faba-160	198	10	of	of	ADP
faba-160	198	11	the	the	DET
faba-160	198	12	concept	concept	NOUN
faba-160	198	13	of	of	ADP
faba-160	198	14	money	money	NOUN
faba-160	198	15	follow	follow	NOUN
faba-160	198	16	program	program	NOUN
faba-160	198	17	in	in	ADP
faba-160	198	18	the	the	DET
faba-160	198	19	implementation	implementation	NOUN
faba-160	198	20	of	of	ADP
faba-160	198	21	performance	performance	NOUN
faba-160	198	22	-	-	PUNCT
faba-160	198	23	based	base	VERB
faba-160	198	24	budgeting	budgeting	NOUN
faba-160	198	25	in	in	ADP
faba-160	198	26	indonesia	indonesia	PROPN
faba-160	198	27	,	,	PUNCT
faba-160	198	28	the	the	DET
faba-160	198	29	concept	concept	NOUN
faba-160	198	30	of	of	ADP
faba-160	198	31	money	money	NOUN
faba-160	198	32	follow	follow	NOUN
faba-160	198	33	program	program	NOUN
faba-160	198	34	in	in	ADP
faba-160	198	35	performance	performance	NOUN
faba-160	198	36	-	-	PUNCT
faba-160	198	37	based	base	VERB
faba-160	198	38	budgeting	budgeting	NOUN
faba-160	198	39	has	have	AUX
faba-160	198	40	been	be	AUX
faba-160	198	41	implemented	implement	VERB
faba-160	198	42	well	well	ADV
faba-160	198	43	.	.	PUNCT
faba-160	199	1	however	however	ADV
faba-160	199	2	,	,	PUNCT
faba-160	199	3	there	there	PRON
faba-160	199	4	are	be	VERB
faba-160	199	5	still	still	ADV
faba-160	199	6	obstacles	obstacle	NOUN
faba-160	199	7	faced	face	VERB
faba-160	199	8	,	,	PUNCT
faba-160	199	9	including	include	VERB
faba-160	199	10	https://e-monevkijabar.com/	https://e-monevkijabar.com/	PROPN
faba-160	199	11	siti	siti	PROPN
faba-160	199	12	karlina	karlina	PROPN
faba-160	199	13	and	and	CCONJ
faba-160	199	14	ira	ira	PROPN
faba-160	199	15	novianty	novianty	NOUN
faba-160	199	16	/	/	SYM
faba-160	199	17	finance	finance	NOUN
faba-160	199	18	,	,	PUNCT
faba-160	199	19	accounting	accounting	NOUN
faba-160	199	20	and	and	CCONJ
faba-160	199	21	business	business	NOUN
faba-160	199	22	analysis	analysis	NOUN
faba-160	199	23	,	,	PUNCT
faba-160	199	24	volume	volume	NOUN
faba-160	199	25	5	5	NUM
faba-160	199	26	,	,	PUNCT
faba-160	199	27	issue	issue	NOUN
faba-160	199	28	2	2	NUM
faba-160	199	29	,	,	PUNCT
faba-160	199	30	2023	2023	NUM
faba-160	199	31	137	137	NUM
faba-160	199	32	budget	budget	NOUN
faba-160	199	33	constraints	constraint	NOUN
faba-160	199	34	;	;	PUNCT
faba-160	199	35	coordination	coordination	NOUN
faba-160	199	36	between	between	ADP
faba-160	199	37	local	local	ADJ
faba-160	199	38	government	government	NOUN
faba-160	199	39	work	work	NOUN
faba-160	199	40	units	unit	NOUN
faba-160	199	41	in	in	ADP
faba-160	199	42	implementing	implement	VERB
faba-160	199	43	priority	priority	NOUN
faba-160	199	44	programs	program	NOUN
faba-160	199	45	and	and	CCONJ
faba-160	199	46	activities	activity	NOUN
faba-160	199	47	;	;	PUNCT
faba-160	199	48	infrastructure	infrastructure	NOUN
faba-160	199	49	supporting	support	VERB
faba-160	199	50	the	the	DET
faba-160	199	51	implementation	implementation	NOUN
faba-160	199	52	of	of	ADP
faba-160	199	53	programs	program	NOUN
faba-160	199	54	and	and	CCONJ
faba-160	199	55	activities	activity	NOUN
faba-160	199	56	is	be	AUX
faba-160	199	57	not	not	PART
faba-160	199	58	adequate	adequate	ADJ
faba-160	199	59	;	;	PUNCT
faba-160	199	60	the	the	DET
faba-160	199	61	system	system	NOUN
faba-160	199	62	used	use	VERB
faba-160	199	63	to	to	PART
faba-160	199	64	compile	compile	VERB
faba-160	199	65	/	/	SYM
faba-160	199	66	revise	revise	VERB
faba-160	199	67	the	the	DET
faba-160	199	68	local	local	ADJ
faba-160	199	69	government	government	NOUN
faba-160	199	70	budget	budget	NOUN
faba-160	199	71	and	and	CCONJ
faba-160	199	72	monitoring	monitoring	NOUN
faba-160	199	73	and	and	CCONJ
faba-160	199	74	evaluation	evaluation	NOUN
faba-160	199	75	sometimes	sometimes	ADV
faba-160	199	76	errors	error	NOUN
faba-160	199	77	during	during	ADP
faba-160	199	78	working	work	VERB
faba-160	199	79	hours	hour	NOUN
faba-160	199	80	;	;	PUNCT
faba-160	199	81	and	and	CCONJ
faba-160	199	82	the	the	DET
faba-160	199	83	covid-19	covid-19	PROPN
faba-160	199	84	pandemic	pandemic	NOUN
faba-160	199	85	which	which	PRON
faba-160	199	86	caused	cause	VERB
faba-160	199	87	limited	limited	ADJ
faba-160	199	88	implementation	implementation	NOUN
faba-160	199	89	of	of	ADP
faba-160	199	90	programs	program	NOUN
faba-160	199	91	/	/	SYM
faba-160	199	92	activities	activity	NOUN
faba-160	199	93	and	and	CCONJ
faba-160	199	94	budget	budget	NOUN
faba-160	199	95	refocusing	refocusing	NOUN
faba-160	199	96	which	which	PRON
faba-160	199	97	caused	cause	VERB
faba-160	199	98	budget	budget	NOUN
faba-160	199	99	allocations	allocation	NOUN
faba-160	199	100	that	that	PRON
faba-160	199	101	were	be	AUX
faba-160	199	102	initially	initially	ADV
faba-160	199	103	for	for	ADP
faba-160	199	104	the	the	DET
faba-160	199	105	implementation	implementation	NOUN
faba-160	199	106	of	of	ADP
faba-160	199	107	programs	program	NOUN
faba-160	199	108	and	and	CCONJ
faba-160	199	109	activities	activity	NOUN
faba-160	199	110	to	to	PART
faba-160	199	111	be	be	AUX
faba-160	199	112	focused	focus	VERB
faba-160	199	113	first	first	ADV
faba-160	199	114	on	on	ADP
faba-160	199	115	buying	buy	VERB
faba-160	199	116	vaccines	vaccine	NOUN
faba-160	199	117	,	,	PUNCT
faba-160	199	118	medicines	medicine	NOUN
faba-160	199	119	,	,	PUNCT
faba-160	199	120	personal	personal	ADJ
faba-160	199	121	protective	protective	ADJ
faba-160	199	122	equipment	equipment	NOUN
faba-160	199	123	for	for	ADP
faba-160	199	124	health	health	NOUN
faba-160	199	125	workers	worker	NOUN
faba-160	199	126	,	,	PUNCT
faba-160	199	127	and	and	CCONJ
faba-160	199	128	other	other	ADJ
faba-160	199	129	matters	matter	NOUN
faba-160	199	130	in	in	ADP
faba-160	199	131	the	the	DET
faba-160	199	132	health	health	NOUN
faba-160	199	133	sector	sector	NOUN
faba-160	199	134	related	relate	VERB
faba-160	199	135	to	to	ADP
faba-160	199	136	handling	handle	VERB
faba-160	199	137	the	the	DET
faba-160	199	138	covid-19	covid-19	PROPN
faba-160	199	139	pandemic	pandemic	NOUN
faba-160	199	140	.	.	PUNCT
faba-160	200	1	references	reference	NOUN
faba-160	200	2	adhi	adhi	PROPN
faba-160	200	3	,	,	PUNCT
faba-160	200	4	k.	k.	PROPN
faba-160	200	5	,	,	PUNCT
faba-160	200	6	a.	a.	NOUN
faba-160	200	7	hakim	hakim	PROPN
faba-160	200	8	,	,	PUNCT
faba-160	200	9	and	and	CCONJ
faba-160	200	10	m.	m.	NOUN
faba-160	200	11	makmur	makmur	PROPN
faba-160	200	12	.	.	PROPN
faba-160	200	13	2019	2019	NUM
faba-160	200	14	.	.	PUNCT
faba-160	201	1	proses	proses	PROPN
faba-160	201	2	perencanaan	perencanaan	PROPN
faba-160	201	3	anggaran	anggaran	PROPN
faba-160	201	4	berbasis	berbasis	ADV
faba-160	201	5	kinerja	kinerja	PROPN
faba-160	201	6	pada	pada	NOUN
faba-160	201	7	politeknik	politeknik	PROPN
faba-160	201	8	pembangunan	pembangunan	ADJ
faba-160	201	9	pertanian	pertanian	NOUN
faba-160	201	10	malang	malang	PROPN
faba-160	202	1	[	[	X
faba-160	202	2	performance	performance	NOUN
faba-160	202	3	-	-	PUNCT
faba-160	202	4	based	base	VERB
faba-160	202	5	budget	budget	NOUN
faba-160	202	6	planning	planning	NOUN
faba-160	202	7	process	process	NOUN
faba-160	202	8	at	at	ADP
faba-160	202	9	the	the	DET
faba-160	202	10	agricultural	agricultural	ADJ
faba-160	202	11	development	development	NOUN
faba-160	202	12	polytechnic	polytechnic	PROPN
faba-160	202	13	of	of	ADP
faba-160	202	14	malang	malang	PROPN
faba-160	202	15	]	]	PUNCT
faba-160	202	16	.	.	PUNCT
faba-160	203	1	profit	profit	NOUN
faba-160	203	2	,	,	PUNCT
faba-160	203	3	13(1	13(1	NUM
faba-160	203	4	):	):	PUNCT
faba-160	203	5	47–62	47–62	NUM
faba-160	203	6	.	.	PUNCT
faba-160	203	7	anggraeni	anggraeni	PROPN
faba-160	203	8	.	.	PUNCT
faba-160	204	1	f.	f.	PROPN
faba-160	204	2	,	,	PUNCT
faba-160	204	3	and	and	CCONJ
faba-160	204	4	suji	suji	PROPN
faba-160	204	5	a.	a.	PROPN
faba-160	204	6	s.	s.	PROPN
faba-160	204	7	2020	2020	NUM
faba-160	204	8	.	.	PUNCT
faba-160	205	1	‘	'	PUNCT
faba-160	205	2	pengaruh	pengaruh	NOUN
faba-160	205	3	penerapan	penerapan	NOUN
faba-160	205	4	anggaran	anggaran	VERB
faba-160	205	5	berbasis	berbasis	ADV
faba-160	205	6	kinerja	kinerja	PROPN
faba-160	205	7	terhadap	terhadap	PROPN
faba-160	205	8	akuntabilitas	akuntabilita	NOUN
faba-160	205	9	kinerja	kinerja	NOUN
faba-160	205	10	instansi	instansi	VERB
faba-160	205	11	pemerintah	pemerintah	PROPN
faba-160	205	12	(	(	PUNCT
faba-160	205	13	studi	studi	PROPN
faba-160	205	14	pada	pada	PROPN
faba-160	205	15	satuan	satuan	PROPN
faba-160	205	16	kerja	kerja	PROPN
faba-160	205	17	perangkat	perangkat	PROPN
faba-160	205	18	daerah	daerah	PROPN
faba-160	205	19	kota	kota	PROPN
faba-160	205	20	bandung	bandung	PROPN
faba-160	205	21	)	)	PUNCT
faba-160	205	22	’	'	PUNCT
faba-160	206	1	[	[	X
faba-160	206	2	the	the	DET
faba-160	206	3	effect	effect	NOUN
faba-160	206	4	of	of	ADP
faba-160	206	5	performance	performance	NOUN
faba-160	206	6	-	-	PUNCT
faba-160	206	7	based	base	VERB
faba-160	206	8	budgeting	budgeting	ADJ
faba-160	206	9	implementation	implementation	NOUN
faba-160	206	10	on	on	ADP
faba-160	206	11	government	government	NOUN
faba-160	206	12	agency	agency	NOUN
faba-160	206	13	performance	performance	NOUN
faba-160	206	14	accountability	accountability	NOUN
faba-160	206	15	(	(	PUNCT
faba-160	206	16	study	study	NOUN
faba-160	206	17	on	on	ADP
faba-160	206	18	bandung	bandung	PROPN
faba-160	206	19	city	city	PROPN
faba-160	206	20	regional	regional	ADJ
faba-160	206	21	work	work	NOUN
faba-160	206	22	units	unit	NOUN
faba-160	206	23	)	)	PUNCT
faba-160	206	24	]	]	PUNCT
faba-160	206	25	,	,	PUNCT
faba-160	206	26	1	1	NUM
faba-160	206	27	(	(	PUNCT
faba-160	206	28	1	1	NUM
faba-160	206	29	):	):	PUNCT
faba-160	206	30	36–44	36–44	NUM
faba-160	206	31	.	.	PUNCT
faba-160	207	1	trenovski	trenovski	PROPN
faba-160	207	2	,	,	PUNCT
faba-160	207	3	b.	b.	PROPN
faba-160	207	4	,	,	PUNCT
faba-160	207	5	and	and	CCONJ
faba-160	207	6	m.	m.	NOUN
faba-160	207	7	nikolov	nikolov	PROPN
faba-160	207	8	.	.	PUNCT
faba-160	208	1	2015	2015	NUM
faba-160	208	2	.	.	PUNCT
faba-160	209	1	cost	cost	NOUN
faba-160	209	2	-	-	PUNCT
faba-160	209	3	benefit	benefit	NOUN
faba-160	209	4	analysis	analysis	NOUN
faba-160	209	5	of	of	ADP
faba-160	209	6	performance	performance	NOUN
faba-160	209	7	based	base	VERB
faba-160	209	8	budgeting	budget	VERB
faba-160	209	9	implementation	implementation	NOUN
faba-160	209	10	.	.	PUNCT
faba-160	210	1	cea	cea	PROPN
faba-160	210	2	journal	journal	PROPN
faba-160	210	3	of	of	ADP
faba-160	210	4	economics	economic	NOUN
faba-160	210	5	,	,	PUNCT
faba-160	210	6	10(2	10(2	NUM
faba-160	210	7	):	):	PUNCT
faba-160	210	8	1–44	1–44	PROPN
faba-160	210	9	.	.	PUNCT
faba-160	210	10	christia	christia	PROPN
faba-160	210	11	,	,	PUNCT
faba-160	210	12	a.	a.	NOUN
faba-160	210	13	m.	m.	NOUN
faba-160	210	14	,	,	PUNCT
faba-160	210	15	and	and	CCONJ
faba-160	210	16	b.	b.	PROPN
faba-160	210	17	ispriyarso	ispriyarso	VERB
faba-160	210	18	.	.	PUNCT
faba-160	211	1	2019	2019	NUM
faba-160	211	2	.	.	PUNCT
faba-160	212	1	desentralisasi	desentralisasi	PROPN
faba-160	212	2	fiskal	fiskal	PROPN
faba-160	212	3	dan	dan	PROPN
faba-160	212	4	otonomi	otonomi	PROPN
faba-160	212	5	daerah	daerah	PROPN
faba-160	212	6	di	di	PROPN
faba-160	212	7	indonesia	indonesia	PROPN
faba-160	213	1	[	[	X
faba-160	213	2	fiscal	fiscal	ADJ
faba-160	213	3	decentralization	decentralization	NOUN
faba-160	213	4	and	and	CCONJ
faba-160	213	5	regional	regional	ADJ
faba-160	213	6	autonomy	autonomy	NOUN
faba-160	213	7	in	in	ADP
faba-160	213	8	indonesia	indonesia	PROPN
faba-160	213	9	]	]	PUNCT
faba-160	213	10	.	.	PUNCT
faba-160	214	1	law	law	NOUN
faba-160	214	2	reform	reform	NOUN
faba-160	214	3	,	,	PUNCT
faba-160	214	4	15	15	NUM
faba-160	214	5	:	:	PUNCT
faba-160	214	6	(	(	PUNCT
faba-160	214	7	149–163	149–163	NUM
faba-160	214	8	)	)	PUNCT
faba-160	214	9	.	.	PUNCT
faba-160	215	1	christy	christy	PROPN
faba-160	215	2	,	,	PUNCT
faba-160	215	3	e.	e.	PROPN
faba-160	215	4	,	,	PUNCT
faba-160	215	5	e.	e.	PROPN
faba-160	215	6	n	n	PROPN
faba-160	215	7	walewangko	walewangko	PROPN
faba-160	215	8	,	,	PUNCT
faba-160	215	9	and	and	CCONJ
faba-160	215	10	p.	p.	PROPN
faba-160	215	11	ch	ch	PROPN
faba-160	215	12	.	.	PROPN
faba-160	215	13	wauran	wauran	PROPN
faba-160	215	14	.	.	PUNCT
faba-160	216	1	2019	2019	NUM
faba-160	216	2	.	.	PUNCT
faba-160	217	1	dampak	dampak	PROPN
faba-160	217	2	desentralisasi	desentralisasi	PROPN
faba-160	217	3	fiskal	fiskal	PROPN
faba-160	217	4	terhadap	terhadap	PROPN
faba-160	217	5	kinerja	kinerja	PROPN
faba-160	217	6	keuangan	keuangan	PROPN
faba-160	217	7	dan	dan	PROPN
faba-160	217	8	pertumbuhan	pertumbuhan	PROPN
faba-160	217	9	ekonomi	ekonomi	PROPN
faba-160	217	10	di	di	PROPN
faba-160	217	11	provinsi	provinsi	PROPN
faba-160	217	12	sulawesi	sulawesi	PROPN
faba-160	217	13	utara	utara	VERB
faba-160	218	1	[	[	X
faba-160	218	2	the	the	DET
faba-160	218	3	impact	impact	NOUN
faba-160	218	4	of	of	ADP
faba-160	218	5	fiscal	fiscal	ADJ
faba-160	218	6	decentralization	decentralization	NOUN
faba-160	218	7	on	on	ADP
faba-160	218	8	financial	financial	ADJ
faba-160	218	9	performance	performance	NOUN
faba-160	218	10	and	and	CCONJ
faba-160	218	11	economic	economic	ADJ
faba-160	218	12	growth	growth	NOUN
faba-160	218	13	in	in	ADP
faba-160	218	14	north	north	PROPN
faba-160	218	15	sulawesi	sulawesi	PROPN
faba-160	218	16	province	province	PROPN
faba-160	218	17	]	]	PUNCT
faba-160	218	18	.	.	PUNCT
faba-160	219	1	jurnal	jurnal	ADJ
faba-160	219	2	berkala	berkala	PROPN
faba-160	219	3	ilmiah	ilmiah	PROPN
faba-160	219	4	efisiensi	efisiensi	NOUN
faba-160	219	5	(	(	PUNCT
faba-160	219	6	scientific	scientific	ADJ
faba-160	219	7	journal	journal	NOUN
faba-160	219	8	of	of	ADP
faba-160	219	9	efficiency	efficiency	NOUN
faba-160	219	10	)	)	PUNCT
faba-160	219	11	,	,	PUNCT
faba-160	219	12	19(4	19(4	NUM
faba-160	219	13	):	):	PUNCT
faba-160	219	14	1–12	1–12	NOUN
faba-160	219	15	.	.	PUNCT
faba-160	220	1	ginanjar	ginanjar	PROPN
faba-160	220	2	,	,	PUNCT
faba-160	220	3	d.	d.	PROPN
faba-160	220	4	,	,	PUNCT
faba-160	220	5	f.	f.	PROPN
faba-160	220	6	pasolo	pasolo	PROPN
faba-160	220	7	,	,	PUNCT
faba-160	220	8	a.	a.	PROPN
faba-160	220	9	siahay	siahay	PROPN
faba-160	220	10	,	,	PUNCT
faba-160	220	11	and	and	CCONJ
faba-160	220	12	k.	k.	PROPN
faba-160	220	13	saleh	saleh	PROPN
faba-160	220	14	.	.	PUNCT
faba-160	221	1	2019	2019	NUM
faba-160	221	2	.	.	PUNCT
faba-160	222	1	pengaruh	pengaruh	NOUN
faba-160	222	2	penerapan	penerapan	PROPN
faba-160	222	3	anggaran	anggaran	VERB
faba-160	222	4	berbasis	berbasis	ADV
faba-160	222	5	kinerja	kinerja	PROPN
faba-160	222	6	terhadap	terhadap	PROPN
faba-160	222	7	akuntabilitas	akuntabilita	NOUN
faba-160	222	8	kinerja	kinerja	NOUN
faba-160	222	9	instansi	instansi	VERB
faba-160	222	10	pemerintah	pemerintah	PROPN
faba-160	222	11	(	(	PUNCT
faba-160	222	12	studi	studi	PROPN
faba-160	222	13	pada	pada	PROPN
faba-160	222	14	polda	polda	PROPN
faba-160	222	15	papua	papua	PROPN
faba-160	222	16	)	)	PUNCT
faba-160	223	1	[	[	X
faba-160	223	2	the	the	DET
faba-160	223	3	effect	effect	NOUN
faba-160	223	4	of	of	ADP
faba-160	223	5	performance	performance	NOUN
faba-160	223	6	-	-	PUNCT
faba-160	223	7	based	base	VERB
faba-160	223	8	budgeting	budgeting	ADJ
faba-160	223	9	implementation	implementation	NOUN
faba-160	223	10	on	on	ADP
faba-160	223	11	government	government	NOUN
faba-160	223	12	agency	agency	NOUN
faba-160	223	13	permorfance	permorfance	NOUN
faba-160	223	14	accountability	accountability	NOUN
faba-160	223	15	(	(	PUNCT
faba-160	223	16	study	study	NOUN
faba-160	223	17	on	on	ADP
faba-160	223	18	papua	papua	PROPN
faba-160	223	19	police	police	PROPN
faba-160	223	20	]	]	PUNCT
faba-160	223	21	.	.	PUNCT
faba-160	224	1	universitas	universitas	PROPN
faba-160	224	2	yapis	yapis	PROPN
faba-160	224	3	papua	papua	PROPN
faba-160	224	4	.	.	PUNCT
faba-160	225	1	halim	halim	PROPN
faba-160	225	2	,	,	PUNCT
faba-160	225	3	a.	a.	NOUN
faba-160	225	4	2007	2007	NUM
faba-160	225	5	.	.	PUNCT
faba-160	226	1	pengelolaan	pengelolaan	PROPN
faba-160	226	2	keuangan	keuangan	VERB
faba-160	226	3	daerah	daerah	PROPN
faba-160	227	1	[	[	X
faba-160	227	2	regional	regional	ADJ
faba-160	227	3	financial	financial	ADJ
faba-160	227	4	management	management	NOUN
faba-160	227	5	]	]	PUNCT
faba-160	227	6	.	.	PUNCT
faba-160	228	1	yogyakarta	yogyakarta	PROPN
faba-160	228	2	:	:	PUNCT
faba-160	229	1	upp	upp	PROPN
faba-160	229	2	stim	stim	VERB
faba-160	229	3	ykppn	ykppn	PROPN
faba-160	229	4	.	.	PUNCT
faba-160	230	1	halim	halim	PROPN
faba-160	230	2	,	,	PUNCT
faba-160	230	3	a.	a.	NOUN
faba-160	230	4	,	,	PUNCT
faba-160	230	5	and	and	CCONJ
faba-160	230	6	m.	m.	PROPN
faba-160	230	7	iqbal	iqbal	PROPN
faba-160	230	8	.	.	PUNCT
faba-160	231	1	2019	2019	NUM
faba-160	231	2	.	.	PUNCT
faba-160	232	1	pengelolaan	pengelolaan	PROPN
faba-160	232	2	keuangan	keuangan	VERB
faba-160	232	3	daerah	daerah	PROPN
faba-160	233	1	[	[	X
faba-160	233	2	regional	regional	ADJ
faba-160	233	3	financial	financial	ADJ
faba-160	233	4	management	management	NOUN
faba-160	233	5	]	]	PUNCT
faba-160	233	6	..	..	PUNCT
faba-160	233	7	4	4	NUM
faba-160	233	8	ed	ed	NOUN
faba-160	233	9	.	.	PUNCT
faba-160	234	1	yogyakarta	yogyakarta	PROPN
faba-160	234	2	:	:	PUNCT
faba-160	235	1	upp	upp	PROPN
faba-160	235	2	stim	stim	VERB
faba-160	235	3	ykpn	ykpn	PROPN
faba-160	235	4	.	.	PUNCT
faba-160	236	1	hermanto	hermanto	PROPN
faba-160	236	2	,	,	PUNCT
faba-160	236	3	c.	c.	PROPN
faba-160	236	4	b.	b.	PROPN
faba-160	236	5	2020	2020	NUM
faba-160	236	6	.	.	PUNCT
faba-160	237	1	pengaruh	pengaruh	PROPN
faba-160	237	2	perencanaan	perencanaan	PROPN
faba-160	237	3	,	,	PUNCT
faba-160	237	4	pelaksanaan	pelaksanaan	NOUN
faba-160	237	5	,	,	PUNCT
faba-160	237	6	monitoring	monitor	VERB
faba-160	237	7	dan	dan	PROPN
faba-160	237	8	evaluasi	evaluasi	PROPN
faba-160	237	9	,	,	PUNCT
faba-160	237	10	dan	dan	PROPN
faba-160	237	11	pertanggungjawaban	pertanggungjawaban	PROPN
faba-160	237	12	anggaran	anggaran	PROPN
faba-160	237	13	dengan	dengan	PROPN
faba-160	237	14	implementasi	implementasi	PROPN
faba-160	237	15	anggaran	anggaran	VERB
faba-160	237	16	berbasis	berbasis	ADV
faba-160	237	17	kinerja	kinerja	PROPN
faba-160	237	18	terhadap	terhadap	PROPN
faba-160	237	19	akuntabilitas	akuntabilita	NOUN
faba-160	237	20	kinerja	kinerja	NOUN
faba-160	237	21	instansi	instansi	VERB
faba-160	238	1	pemeirntah	pemeirntah	PROPN
faba-160	238	2	(	(	PUNCT
faba-160	238	3	survey	survey	NOUN
faba-160	238	4	di	di	PROPN
faba-160	238	5	kementerian	kementerian	PROPN
faba-160	238	6	pemberdayaan	pemberdayaan	PROPN
faba-160	238	7	perempuan	perempuan	PROPN
faba-160	239	1	dan	dan	PROPN
faba-160	239	2	perlindungan	perlindungan	VERB
faba-160	239	3	ana	ana	PROPN
faba-160	240	1	[	[	X
faba-160	240	2	the	the	DET
faba-160	240	3	influence	influence	NOUN
faba-160	240	4	of	of	ADP
faba-160	240	5	planning	planning	NOUN
faba-160	240	6	,	,	PUNCT
faba-160	240	7	implementation	implementation	NOUN
faba-160	240	8	,	,	PUNCT
faba-160	240	9	monitoring	monitoring	NOUN
faba-160	240	10	and	and	CCONJ
faba-160	240	11	evaluation	evaluation	NOUN
faba-160	240	12	,	,	PUNCT
faba-160	240	13	and	and	CCONJ
faba-160	240	14	budget	budget	NOUN
faba-160	240	15	accountability	accountability	NOUN
faba-160	240	16	with	with	ADP
faba-160	240	17	the	the	DET
faba-160	240	18	implementation	implementation	NOUN
faba-160	240	19	of	of	ADP
faba-160	240	20	performance	performance	NOUN
faba-160	240	21	-	-	PUNCT
faba-160	240	22	based	base	VERB
faba-160	240	23	budgeting	budgeting	NOUN
faba-160	240	24	on	on	ADP
faba-160	240	25	the	the	DET
faba-160	240	26	accountability	accountability	NOUN
faba-160	240	27	of	of	ADP
faba-160	240	28	government	government	NOUN
faba-160	240	29	agency	agency	NOUN
faba-160	240	30	performance	performance	NOUN
faba-160	240	31	(	(	PUNCT
faba-160	240	32	survey	survey	NOUN
faba-160	240	33	at	at	ADP
faba-160	240	34	the	the	DET
faba-160	240	35	ministry	ministry	PROPN
faba-160	240	36	of	of	ADP
faba-160	240	37	women	woman	NOUN
faba-160	240	38	's	's	PART
faba-160	240	39	empowerment	empowerment	NOUN
faba-160	240	40	and	and	CCONJ
faba-160	240	41	child	child	NOUN
faba-160	240	42	protection	protection	NOUN
faba-160	240	43	]	]	PUNCT
faba-160	240	44	.	.	PUNCT
faba-160	241	1	jurnal	jurnal	ADJ
faba-160	241	2	akrab	akrab	ADJ
faba-160	241	3	juara	juara	NOUN
faba-160	241	4	(	(	PUNCT
faba-160	241	5	akrab	akrab	ADJ
faba-160	241	6	juara	juara	PROPN
faba-160	241	7	journal	journal	PROPN
faba-160	241	8	)	)	PUNCT
faba-160	241	9	,	,	PUNCT
faba-160	241	10	5(3	5(3	NUM
faba-160	241	11	):	):	PUNCT
faba-160	241	12	40–56	40–56	NUM
faba-160	241	13	.	.	PUNCT
faba-160	242	1	mauro	mauro	PROPN
faba-160	242	2	,	,	PUNCT
faba-160	242	3	s.	s.	PROPN
faba-160	242	4	g.	g.	PROPN
faba-160	242	5	,	,	PUNCT
faba-160	242	6	l.	l.	PROPN
faba-160	242	7	cinquini	cinquini	PROPN
faba-160	242	8	,	,	PUNCT
faba-160	242	9	and	and	CCONJ
faba-160	242	10	d.	d.	PROPN
faba-160	242	11	pianezzi	pianezzi	PROPN
faba-160	242	12	.	.	PUNCT
faba-160	243	1	2019	2019	NUM
faba-160	243	2	.	.	PUNCT
faba-160	244	1	new	new	ADJ
faba-160	244	2	public	public	ADJ
faba-160	244	3	management	management	NOUN
faba-160	244	4	between	between	ADP
faba-160	244	5	reality	reality	NOUN
faba-160	244	6	and	and	CCONJ
faba-160	244	7	illusion	illusion	NOUN
faba-160	244	8	 	 	SPACE
faba-160	244	9	:	:	PUNCT
faba-160	244	10	analyzing	analyze	VERB
faba-160	244	11	the	the	DET
faba-160	244	12	validity	validity	NOUN
faba-160	244	13	of	of	ADP
faba-160	244	14	performance	performance	NOUN
faba-160	244	15	-	-	PUNCT
faba-160	244	16	based	base	VERB
faba-160	244	17	budgeting	budgeting	NOUN
faba-160	244	18	.	.	PUNCT
faba-160	245	1	the	the	DET
faba-160	245	2	british	british	ADJ
faba-160	245	3	accounting	accounting	PROPN
faba-160	245	4	review	review	PROPN
faba-160	245	5	.	.	PUNCT
faba-160	246	1	ningsih	ningsih	PROPN
faba-160	246	2	,	,	PUNCT
faba-160	246	3	s.	s.	PROPN
faba-160	246	4	,	,	PUNCT
faba-160	246	5	a.	a.	NOUN
faba-160	246	6	wirahadi	wirahadi	NOUN
faba-160	246	7	,	,	PUNCT
faba-160	246	8	and	and	CCONJ
faba-160	246	9	a.	a.	NOUN
faba-160	246	10	fontanella	fontanella	NOUN
faba-160	246	11	.	.	PUNCT
faba-160	247	1	2018	2018	NUM
faba-160	247	2	.	.	PUNCT
faba-160	248	1	analisis	analisis	ADJ
faba-160	248	2	penerapan	penerapan	PROPN
faba-160	248	3	anggaran	anggaran	VERB
faba-160	248	4	berbasis	berbasis	ADV
faba-160	248	5	kinerja	kinerja	PROPN
faba-160	248	6	dengan	dengan	PROPN
faba-160	248	7	konsep	konsep	PROPN
faba-160	248	8	money	money	NOUN
faba-160	248	9	follow	follow	NOUN
faba-160	248	10	program	program	NOUN
faba-160	248	11	dalam	dalam	PROPN
faba-160	248	12	perencanaan	perencanaan	PROPN
faba-160	248	13	dan	dan	PROPN
faba-160	248	14	penganggaran	penganggaran	PROPN
faba-160	248	15	kota	kota	PROPN
faba-160	248	16	padang	padang	PROPN
faba-160	249	1	[	[	X
faba-160	249	2	analysis	analysis	NOUN
faba-160	249	3	of	of	ADP
faba-160	249	4	the	the	DET
faba-160	249	5	implementation	implementation	NOUN
faba-160	249	6	of	of	ADP
faba-160	249	7	performance	performance	NOUN
faba-160	249	8	-	-	PUNCT
faba-160	249	9	based	base	VERB
faba-160	249	10	budgeting	budgeting	NOUN
faba-160	249	11	with	with	ADP
faba-160	249	12	the	the	DET
faba-160	249	13	concept	concept	NOUN
faba-160	249	14	of	of	ADP
faba-160	249	15	money	money	NOUN
faba-160	249	16	follow	follow	NOUN
faba-160	249	17	program	program	NOUN
faba-160	249	18	in	in	ADP
faba-160	249	19	planning	planning	NOUN
faba-160	249	20	and	and	CCONJ
faba-160	249	21	budgeting	budgeting	NOUN
faba-160	249	22	of	of	ADP
faba-160	249	23	padang	padang	PROPN
faba-160	249	24	city	city	PROPN
faba-160	249	25	]	]	PUNCT
faba-160	249	26	.	.	PUNCT
faba-160	250	1	akuntansi	akuntansi	PROPN
faba-160	250	2	dan	dan	PROPN
faba-160	250	3	manajemen	manajemen	PROPN
faba-160	250	4	(	(	PUNCT
faba-160	250	5	accounting	accounting	NOUN
faba-160	250	6	and	and	CCONJ
faba-160	250	7	management	management	NOUN
faba-160	250	8	)	)	PUNCT
faba-160	250	9	,	,	PUNCT
faba-160	250	10	13(1	13(1	NUM
faba-160	250	11	):	):	PUNCT
faba-160	250	12	1–16	1–16	PROPN
faba-160	250	13	.	.	PUNCT
faba-160	251	1	sufianto	sufianto	PROPN
faba-160	251	2	,	,	PUNCT
faba-160	251	3	d.	d.	PROPN
faba-160	251	4	2020	2020	NUM
faba-160	251	5	.	.	PUNCT
faba-160	252	1	pasang	pasang	PROPN
faba-160	252	2	surut	surut	PROPN
faba-160	252	3	otonomi	otonomi	PROPN
faba-160	252	4	daerah	daerah	PROPN
faba-160	252	5	di	di	PROPN
faba-160	252	6	indonesia	indonesia	PROPN
faba-160	253	1	[	[	X
faba-160	253	2	the	the	DET
faba-160	253	3	rise	rise	NOUN
faba-160	253	4	and	and	CCONJ
faba-160	253	5	fall	fall	NOUN
faba-160	253	6	of	of	ADP
faba-160	253	7	regional	regional	ADJ
faba-160	253	8	autonomy	autonomy	NOUN
faba-160	253	9	in	in	ADP
faba-160	253	10	indonesia	indonesia	PROPN
faba-160	253	11	]	]	X
faba-160	253	12	,	,	PUNCT
faba-160	253	13	academia	academia	PROPN
faba-160	253	14	praja	praja	PROPN
faba-160	253	15	:	:	PUNCT
faba-160	253	16	jurnal	jurnal	PROPN
faba-160	253	17	ilmu	ilmu	PROPN
faba-160	253	18	politik	politik	PROPN
faba-160	253	19	,	,	PUNCT
faba-160	253	20	pemerintahan	pemerintahan	PROPN
faba-160	253	21	,	,	PUNCT
faba-160	253	22	dan	dan	PROPN
faba-160	253	23	administrasi	administrasi	PROPN
faba-160	253	24	publik	publik	PROPN
faba-160	253	25	(	(	PUNCT
faba-160	253	26	academia	academia	PROPN
faba-160	253	27	praja	praja	PROPN
faba-160	253	28	:	:	PUNCT
faba-160	253	29	journal	journal	NOUN
faba-160	253	30	of	of	ADP
faba-160	253	31	political	political	ADJ
faba-160	253	32	science	science	NOUN
faba-160	253	33	,	,	PUNCT
faba-160	253	34	government	government	NOUN
faba-160	253	35	and	and	CCONJ
faba-160	253	36	public	public	ADJ
faba-160	253	37	administration	administration	NOUN
faba-160	253	38	)	)	PUNCT
faba-160	253	39	,	,	PUNCT
faba-160	253	40	3(2	3(2	NUM
faba-160	253	41	):	):	PUNCT
faba-160	253	42	271–88	271–88	NUM
faba-160	253	43	.	.	PUNCT
faba-160	253	44	sugiyono	sugiyono	PROPN
faba-160	253	45	.	.	PUNCT
faba-160	253	46	2021	2021	NUM
faba-160	253	47	.	.	PUNCT
faba-160	254	1	metode	metode	PROPN
faba-160	254	2	penelitian	penelitian	PROPN
faba-160	254	3	kuantitatif	kuantitatif	PROPN
faba-160	254	4	kualitatif	kualitatif	PROPN
faba-160	254	5	dan	dan	PROPN
faba-160	254	6	r&d	r&d	PROPN
faba-160	254	7	[	[	X
faba-160	254	8	quantitative	quantitative	ADJ
faba-160	254	9	qualitative	qualitative	NOUN
faba-160	254	10	and	and	CCONJ
faba-160	254	11	r&d	r&d	NOUN
faba-160	254	12	research	research	NOUN
faba-160	254	13	methods	method	NOUN
faba-160	254	14	]	]	PUNCT
faba-160	254	15	.	.	PUNCT
faba-160	255	1	edited	edit	VERB
faba-160	255	2	by	by	ADP
faba-160	255	3	sutopo	sutopo	PROPN
faba-160	255	4	.	.	PUNCT
faba-160	256	1	kedua	kedua	PROPN
faba-160	256	2	.	.	PUNCT
faba-160	257	1	bandung	bandung	PROPN
faba-160	257	2	:	:	PUNCT
faba-160	257	3	cv	cv	PROPN
faba-160	257	4	alfabeta	alfabeta	PROPN
faba-160	257	5	.	.	PUNCT
faba-160	258	1	suwanda	suwanda	PROPN
faba-160	258	2	,	,	PUNCT
faba-160	258	3	d.	d.	PROPN
faba-160	258	4	,	,	PUNCT
faba-160	258	5	r.	r.	PROPN
faba-160	258	6	moenek	moenek	PROPN
faba-160	258	7	,	,	PUNCT
faba-160	258	8	s.	s.	PROPN
faba-160	258	9	lukman	lukman	PROPN
faba-160	258	10	,	,	PUNCT
faba-160	258	11	and	and	CCONJ
faba-160	258	12	m.	m.	NOUN
faba-160	258	13	syaifullah	syaifullah	PROPN
faba-160	258	14	.	.	PUNCT
faba-160	258	15	2021	2021	NUM
faba-160	258	16	.	.	PUNCT
faba-160	259	1	the	the	DET
faba-160	259	2	implementation	implementation	NOUN
faba-160	259	3	of	of	ADP
faba-160	259	4	performance	performance	NOUN
faba-160	259	5	-	-	PUNCT
faba-160	259	6	based	base	VERB
faba-160	259	7	budgeting	budgeting	NOUN
faba-160	259	8	through	through	ADP
faba-160	259	9	a	a	DET
faba-160	259	10	money	money	NOUN
faba-160	259	11	follow	follow	NOUN
faba-160	259	12	program	program	NOUN
faba-160	259	13	in	in	ADP
faba-160	259	14	impressing	impress	VERB
faba-160	259	15	budget	budget	NOUN
faba-160	259	16	corruption	corruption	NOUN
faba-160	259	17	.	.	PUNCT
faba-160	260	1	jurnal	jurnal	ADJ
faba-160	260	2	ilmiah	ilmiah	NOUN
faba-160	260	3	universitas	universita	NOUN
faba-160	260	4	batanghari	batanghari	PROPN
faba-160	260	5	jambi	jambi	PROPN
faba-160	260	6	(	(	PUNCT
faba-160	260	7	scientific	scientific	ADJ
faba-160	260	8	journal	journal	NOUN
faba-160	260	9	of	of	ADP
faba-160	260	10	batanghari	batanghari	PROPN
faba-160	260	11	university	university	PROPN
faba-160	260	12	jambi	jambi	PROPN
faba-160	260	13	)	)	PUNCT
faba-160	260	14	,	,	PUNCT
faba-160	260	15	21(2	21(2	NUM
faba-160	260	16	):	):	PUNCT
faba-160	260	17	871–78	871–78	NOUN
faba-160	260	18	.	.	PUNCT
faba-160	261	1	triyono	triyono	PROPN
faba-160	261	2	,	,	PUNCT
faba-160	261	3	n.	n.	PROPN
faba-160	261	4	,	,	PUNCT
faba-160	261	5	l.	l.	PROPN
faba-160	261	6	kalangi	kalangi	PROPN
faba-160	261	7	,	,	PUNCT
faba-160	261	8	and	and	CCONJ
faba-160	261	9	s.	s.	PROPN
faba-160	261	10	alexander	alexander	PROPN
faba-160	261	11	.	.	PROPN
faba-160	262	1	2019	2019	NUM
faba-160	262	2	.	.	PUNCT
faba-160	263	1	evaluasi	evaluasi	PROPN
faba-160	263	2	konsistensi	konsistensi	PROPN
faba-160	263	3	perencanaan	perencanaan	PROPN
faba-160	263	4	dan	dan	PROPN
faba-160	263	5	penganggaran	penganggaran	PROPN
faba-160	263	6	di	di	PROPN
faba-160	263	7	pemerintah	pemerintah	PROPN
faba-160	263	8	provinsi	provinsi	PROPN
faba-160	263	9	sulawesi	sulawesi	PROPN
faba-160	263	10	utara	utara	VERB
faba-160	264	1	[	[	X
faba-160	264	2	evaluation	evaluation	NOUN
faba-160	264	3	of	of	ADP
faba-160	264	4	planning	planning	NOUN
faba-160	264	5	and	and	CCONJ
faba-160	264	6	budgeting	budgeting	NOUN
faba-160	264	7	consistency	consistency	NOUN
faba-160	264	8	in	in	ADP
faba-160	264	9	north	north	PROPN
faba-160	264	10	sulawesi	sulawesi	PROPN
faba-160	264	11	provincial	provincial	ADJ
faba-160	264	12	government	government	NOUN
faba-160	264	13	]	]	PUNCT
faba-160	264	14	.	.	PUNCT
faba-160	265	1	emba	emba	PROPN
faba-160	265	2	journal	journal	PROPN
faba-160	265	3	:	:	PUNCT
faba-160	265	4	economics	economic	NOUN
faba-160	265	5	,	,	PUNCT
faba-160	265	6	management	management	NOUN
faba-160	265	7	,	,	PUNCT
faba-160	265	8	business	business	NOUN
faba-160	265	9	and	and	CCONJ
faba-160	265	10	accounting	accounting	NOUN
faba-160	265	11	,	,	PUNCT
faba-160	265	12	7	7	NUM
faba-160	265	13	siti	siti	NOUN
faba-160	265	14	karlina	karlina	NOUN
faba-160	265	15	and	and	CCONJ
faba-160	265	16	ira	ira	PROPN
faba-160	265	17	novianty	novianty	NOUN
faba-160	265	18	/	/	SYM
faba-160	265	19	finance	finance	NOUN
faba-160	265	20	,	,	PUNCT
faba-160	265	21	accounting	accounting	NOUN
faba-160	265	22	and	and	CCONJ
faba-160	265	23	business	business	NOUN
faba-160	265	24	analysis	analysis	NOUN
faba-160	265	25	,	,	PUNCT
faba-160	265	26	volume	volume	NOUN
faba-160	265	27	5	5	NUM
faba-160	265	28	,	,	PUNCT
faba-160	265	29	issue	issue	NOUN
faba-160	265	30	2	2	NUM
faba-160	265	31	,	,	PUNCT
faba-160	265	32	2023	2023	NUM
faba-160	265	33	138	138	NUM
faba-160	265	34	(	(	PUNCT
faba-160	265	35	3	3	NUM
faba-160	265	36	):	):	PUNCT
faba-160	265	37	4017–25	4017–25	NOUN
faba-160	265	38	.	.	PUNCT
faba-160	266	1	wardani	wardani	PROPN
faba-160	266	2	,	,	PUNCT
faba-160	266	3	n.	n.	PROPN
faba-160	266	4	d.	d.	PROPN
faba-160	266	5	,	,	PUNCT
faba-160	266	6	and	and	CCONJ
faba-160	266	7	d.	d.	PROPN
faba-160	266	8	silvia	silvia	PROPN
faba-160	266	9	.	.	PROPN
faba-160	266	10	2021	2021	NUM
faba-160	266	11	.	.	PUNCT
faba-160	267	1	pengaruh	pengaruh	NOUN
faba-160	267	2	anggaran	anggaran	VERB
faba-160	267	3	berbasis	berbasis	ADV
faba-160	267	4	kinerja	kinerja	PROPN
faba-160	267	5	dan	dan	PROPN
faba-160	267	6	kejelasan	kejelasan	PROPN
faba-160	267	7	sasaran	sasaran	PROPN
faba-160	267	8	anggaran	anggaran	PROPN
faba-160	267	9	terhadap	terhadap	PROPN
faba-160	267	10	akuntabilitas	akuntabilita	NOUN
faba-160	267	11	kinerja	kinerja	PROPN
faba-160	267	12	instansi	instansi	VERB
faba-160	267	13	pemerintah	pemerintah	PROPN
faba-160	267	14	pada	pada	PROPN
faba-160	267	15	lembaga	lembaga	PROPN
faba-160	267	16	penjaminan	penjaminan	PROPN
faba-160	267	17	mutu	mutu	PROPN
faba-160	267	18	pendidikan	pendidikan	PROPN
faba-160	267	19	(	(	PUNCT
faba-160	267	20	lpmp	lpmp	PROPN
faba-160	267	21	)	)	PUNCT
faba-160	267	22	provinsi	provinsi	NOUN
faba-160	267	23	lampung	lampung	NOUN
faba-160	268	1	[	[	X
faba-160	268	2	the	the	DET
faba-160	268	3	effect	effect	NOUN
faba-160	268	4	of	of	ADP
faba-160	268	5	performance	performance	NOUN
faba-160	268	6	-	-	PUNCT
faba-160	268	7	based	base	VERB
faba-160	268	8	budgeting	budgeting	NOUN
faba-160	268	9	and	and	CCONJ
faba-160	268	10	clarity	clarity	NOUN
faba-160	268	11	of	of	ADP
faba-160	268	12	budget	budget	NOUN
faba-160	268	13	objectives	objective	NOUN
faba-160	268	14	on	on	ADP
faba-160	268	15	government	government	NOUN
faba-160	268	16	agency	agency	NOUN
faba-160	268	17	performance	performance	NOUN
faba-160	268	18	accountability	accountability	NOUN
faba-160	268	19	at	at	ADP
faba-160	268	20	the	the	DET
faba-160	268	21	education	education	NOUN
faba-160	268	22	quality	quality	NOUN
faba-160	268	23	assurance	assurance	NOUN
faba-160	268	24	agency	agency	NOUN
faba-160	268	25	lampung	lampung	PROPN
faba-160	268	26	province	province	PROPN
faba-160	268	27	)	)	PUNCT
faba-160	268	28	]	]	PUNCT
faba-160	268	29	.	.	PUNCT
faba-160	269	1	bisnis	bisnis	PROPN
faba-160	269	2	dan	dan	PROPN
faba-160	269	3	akuntansi	akuntansi	PROPN
faba-160	269	4	unsurya	unsurya	ADJ
faba-160	269	5	(	(	PUNCT
faba-160	269	6	business	business	NOUN
faba-160	269	7	and	and	CCONJ
faba-160	269	8	accounting	accounting	NOUN
faba-160	269	9	unsurya	unsurya	ADJ
faba-160	269	10	)	)	PUNCT
faba-160	269	11	,	,	PUNCT
faba-160	269	12	6(1	6(1	NUM
faba-160	269	13	):	):	PUNCT
faba-160	269	14	47	47	NUM
faba-160	269	15	–	–	SYM
faba-160	269	16	56	56	NUM
faba-160	269	17	.	.	PUNCT