id	sid	tid	token	lemma	pos
faba-165	1	1	90	90	NUM
faba-165	1	2	finance	finance	NOUN
faba-165	1	3	,	,	PUNCT
faba-165	1	4	accounting	accounting	NOUN
faba-165	1	5	and	and	CCONJ
faba-165	1	6	business	business	NOUN
faba-165	1	7	analysis	analysis	NOUN
faba-165	1	8	volume	volume	NOUN
faba-165	1	9	5	5	NUM
faba-165	1	10	issue	issue	NOUN
faba-165	1	11	2	2	NUM
faba-165	1	12	,	,	PUNCT
faba-165	1	13	2023	2023	NUM
faba-165	1	14	http://faba.bg/	http://faba.bg/	NOUN
faba-165	1	15	issn	issn	VERB
faba-165	1	16	2603	2603	NUM
faba-165	1	17	-	-	SYM
faba-165	1	18	5324	5324	NUM
faba-165	1	19	the	the	DET
faba-165	1	20	correlation	correlation	NOUN
faba-165	1	21	of	of	ADP
faba-165	1	22	budgeting	budgeting	NOUN
faba-165	1	23	,	,	PUNCT
faba-165	1	24	decentralization	decentralization	NOUN
faba-165	1	25	and	and	CCONJ
faba-165	1	26	work	work	NOUN
faba-165	1	27	motivation	motivation	NOUN
faba-165	1	28	on	on	ADP
faba-165	1	29	the	the	DET
faba-165	1	30	performance	performance	NOUN
faba-165	1	31	of	of	ADP
faba-165	1	32	local	local	ADJ
faba-165	1	33	government	government	NOUN
faba-165	1	34	organizations	organization	NOUN
faba-165	1	35	in	in	ADP
faba-165	1	36	east	east	PROPN
faba-165	1	37	java	java	PROPN
faba-165	1	38	province	province	PROPN
faba-165	1	39	,	,	PUNCT
faba-165	1	40	indonesia	indonesia	PROPN
faba-165	1	41	ninik	ninik	PROPN
faba-165	1	42	srijani	srijani	PROPN
faba-165	1	43	1	1	NUM
faba-165	1	44	*	*	PUNCT
faba-165	1	45	,	,	PUNCT
faba-165	1	46	siti	siti	PROPN
faba-165	1	47	aisyah2	aisyah2	NOUN
faba-165	1	48	faculty	faculty	NOUN
faba-165	1	49	of	of	ADP
faba-165	1	50	teacher	teacher	NOUN
faba-165	1	51	training	training	NOUN
faba-165	1	52	and	and	CCONJ
faba-165	1	53	education	education	NOUN
faba-165	1	54	,	,	PUNCT
faba-165	1	55	universitas	universita	NOUN
faba-165	1	56	pgri	pgri	VERB
faba-165	1	57	madiun	madiun	ADV
faba-165	1	58	,	,	PUNCT
faba-165	1	59	indonesia1	indonesia1	NOUN
faba-165	1	60	faculty	faculty	NOUN
faba-165	1	61	of	of	ADP
faba-165	1	62	teacher	teacher	NOUN
faba-165	1	63	training	training	NOUN
faba-165	1	64	and	and	CCONJ
faba-165	1	65	education	education	NOUN
faba-165	1	66	,	,	PUNCT
faba-165	1	67	stkip	stkip	VERB
faba-165	1	68	lumajang	lumajang	NOUN
faba-165	1	69	,	,	PUNCT
faba-165	1	70	indonesia2	indonesia2	ADV
faba-165	1	71	*	*	VERB
faba-165	1	72	corresponding	correspond	VERB
faba-165	1	73	author	author	NOUN
faba-165	1	74	info	info	NOUN
faba-165	1	75	articles	article	NOUN
faba-165	1	76	abstract	abstract	ADJ
faba-165	1	77	history	history	NOUN
faba-165	1	78	article	article	NOUN
faba-165	1	79	:	:	PUNCT
faba-165	1	80	submitted	submit	VERB
faba-165	1	81	20	20	NUM
faba-165	1	82	july	july	PROPN
faba-165	1	83	2023	2023	NUM
faba-165	1	84	revised	revise	VERB
faba-165	1	85	21	21	NUM
faba-165	1	86	november	november	PROPN
faba-165	1	87	2023	2023	NUM
faba-165	1	88	accepted	accept	VERB
faba-165	1	89	25	25	NUM
faba-165	1	90	november	november	PROPN
faba-165	1	91	2023	2023	NUM
faba-165	1	92	purpose	purpose	NOUN
faba-165	1	93	:	:	PUNCT
faba-165	1	94	this	this	DET
faba-165	1	95	study	study	NOUN
faba-165	1	96	aims	aim	VERB
faba-165	1	97	to	to	PART
faba-165	1	98	investigate	investigate	VERB
faba-165	1	99	the	the	DET
faba-165	1	100	influence	influence	NOUN
faba-165	1	101	of	of	ADP
faba-165	1	102	budgeting	budgeting	NOUN
faba-165	1	103	,	,	PUNCT
faba-165	1	104	decentralization	decentralization	NOUN
faba-165	1	105	,	,	PUNCT
faba-165	1	106	and	and	CCONJ
faba-165	1	107	work	work	NOUN
faba-165	1	108	motivation	motivation	NOUN
faba-165	1	109	on	on	ADP
faba-165	1	110	the	the	DET
faba-165	1	111	performance	performance	NOUN
faba-165	1	112	of	of	ADP
faba-165	1	113	regional	regional	ADJ
faba-165	1	114	government	government	NOUN
faba-165	1	115	agencies	agency	NOUN
faba-165	1	116	in	in	ADP
faba-165	1	117	east	east	PROPN
faba-165	1	118	java	java	PROPN
faba-165	1	119	province	province	PROPN
faba-165	1	120	,	,	PUNCT
faba-165	1	121	indonesia	indonesia	PROPN
faba-165	1	122	.	.	PUNCT
faba-165	1	123	design	design	NOUN
faba-165	1	124	/	/	SYM
faba-165	1	125	methodology	methodology	NOUN
faba-165	1	126	/	/	SYM
faba-165	1	127	approach	approach	NOUN
faba-165	1	128	:	:	PUNCT
faba-165	1	129	this	this	DET
faba-165	1	130	study	study	NOUN
faba-165	1	131	employs	employ	VERB
faba-165	1	132	a	a	DET
faba-165	1	133	quantitative	quantitative	ADJ
faba-165	1	134	approach	approach	NOUN
faba-165	1	135	,	,	PUNCT
faba-165	1	136	collecting	collect	VERB
faba-165	1	137	data	datum	NOUN
faba-165	1	138	through	through	ADP
faba-165	1	139	questionnaires	questionnaire	NOUN
faba-165	1	140	administered	administer	VERB
faba-165	1	141	to	to	ADP
faba-165	1	142	employees	employee	NOUN
faba-165	1	143	of	of	ADP
faba-165	1	144	regional	regional	ADJ
faba-165	1	145	government	government	NOUN
faba-165	1	146	agencies	agency	NOUN
faba-165	1	147	in	in	ADP
faba-165	1	148	east	east	PROPN
faba-165	1	149	java	java	PROPN
faba-165	1	150	province	province	PROPN
faba-165	1	151	,	,	PUNCT
faba-165	1	152	indonesia	indonesia	PROPN
faba-165	1	153	.	.	PUNCT
faba-165	2	1	regression	regression	NOUN
faba-165	2	2	analysis	analysis	NOUN
faba-165	2	3	is	be	AUX
faba-165	2	4	used	use	VERB
faba-165	2	5	to	to	PART
faba-165	2	6	analyze	analyze	VERB
faba-165	2	7	the	the	DET
faba-165	2	8	relationship	relationship	NOUN
faba-165	2	9	between	between	ADP
faba-165	2	10	budgeting	budget	VERB
faba-165	2	11	participation	participation	NOUN
faba-165	2	12	,	,	PUNCT
faba-165	2	13	decentralization	decentralization	NOUN
faba-165	2	14	,	,	PUNCT
faba-165	2	15	work	work	NOUN
faba-165	2	16	motivation	motivation	NOUN
faba-165	2	17	,	,	PUNCT
faba-165	2	18	and	and	CCONJ
faba-165	2	19	the	the	DET
faba-165	2	20	performance	performance	NOUN
faba-165	2	21	of	of	ADP
faba-165	2	22	regional	regional	ADJ
faba-165	2	23	government	government	NOUN
faba-165	2	24	agencies	agency	NOUN
faba-165	2	25	.	.	PUNCT
faba-165	3	1	findings	finding	NOUN
faba-165	3	2	:	:	PUNCT
faba-165	3	3	the	the	DET
faba-165	3	4	findings	finding	NOUN
faba-165	3	5	of	of	ADP
faba-165	3	6	this	this	DET
faba-165	3	7	research	research	NOUN
faba-165	3	8	indicate	indicate	VERB
faba-165	3	9	a	a	DET
faba-165	3	10	positive	positive	ADJ
faba-165	3	11	relationship	relationship	NOUN
faba-165	3	12	between	between	ADP
faba-165	3	13	budgeting	budgeting	NOUN
faba-165	3	14	,	,	PUNCT
faba-165	3	15	decentralization	decentralization	NOUN
faba-165	3	16	,	,	PUNCT
faba-165	3	17	work	work	NOUN
faba-165	3	18	motivation	motivation	NOUN
faba-165	3	19	,	,	PUNCT
faba-165	3	20	and	and	CCONJ
faba-165	3	21	the	the	DET
faba-165	3	22	performance	performance	NOUN
faba-165	3	23	of	of	ADP
faba-165	3	24	regional	regional	ADJ
faba-165	3	25	government	government	NOUN
faba-165	3	26	agencies	agency	NOUN
faba-165	3	27	.	.	PUNCT
faba-165	4	1	budgeting	budgeting	NOUN
faba-165	4	2	has	have	VERB
faba-165	4	3	a	a	DET
faba-165	4	4	significant	significant	ADJ
faba-165	4	5	impact	impact	NOUN
faba-165	4	6	on	on	ADP
faba-165	4	7	the	the	DET
faba-165	4	8	performance	performance	NOUN
faba-165	4	9	of	of	ADP
faba-165	4	10	regional	regional	ADJ
faba-165	4	11	government	government	NOUN
faba-165	4	12	agencies	agency	NOUN
faba-165	4	13	,	,	PUNCT
faba-165	4	14	followed	follow	VERB
faba-165	4	15	by	by	ADP
faba-165	4	16	work	work	NOUN
faba-165	4	17	motivation	motivation	NOUN
faba-165	4	18	and	and	CCONJ
faba-165	4	19	decentralization	decentralization	NOUN
faba-165	4	20	.	.	PUNCT
faba-165	5	1	practical	practical	ADJ
faba-165	5	2	implications	implication	NOUN
faba-165	5	3	:	:	PUNCT
faba-165	5	4	the	the	DET
faba-165	5	5	results	result	NOUN
faba-165	5	6	of	of	ADP
faba-165	5	7	this	this	DET
faba-165	5	8	study	study	NOUN
faba-165	5	9	have	have	VERB
faba-165	5	10	significant	significant	ADJ
faba-165	5	11	practical	practical	ADJ
faba-165	5	12	implications	implication	NOUN
faba-165	5	13	for	for	ADP
faba-165	5	14	the	the	DET
faba-165	5	15	government	government	NOUN
faba-165	5	16	of	of	ADP
faba-165	5	17	east	east	PROPN
faba-165	5	18	java	java	PROPN
faba-165	5	19	province	province	PROPN
faba-165	5	20	,	,	PUNCT
faba-165	5	21	indonesia	indonesia	PROPN
faba-165	5	22	,	,	PUNCT
faba-165	5	23	in	in	ADP
faba-165	5	24	enhancing	enhance	VERB
faba-165	5	25	the	the	DET
faba-165	5	26	performance	performance	NOUN
faba-165	5	27	of	of	ADP
faba-165	5	28	regional	regional	ADJ
faba-165	5	29	government	government	NOUN
faba-165	5	30	agencies	agency	NOUN
faba-165	5	31	.	.	PUNCT
faba-165	6	1	increasing	increase	VERB
faba-165	6	2	employee	employee	NOUN
faba-165	6	3	participation	participation	NOUN
faba-165	6	4	in	in	ADP
faba-165	6	5	budgeting	budgeting	NOUN
faba-165	6	6	,	,	PUNCT
faba-165	6	7	implementing	implement	VERB
faba-165	6	8	effective	effective	ADJ
faba-165	6	9	decentralization	decentralization	NOUN
faba-165	6	10	,	,	PUNCT
faba-165	6	11	and	and	CCONJ
faba-165	6	12	enhancing	enhance	VERB
faba-165	6	13	work	work	NOUN
faba-165	6	14	motivation	motivation	NOUN
faba-165	6	15	are	be	AUX
faba-165	6	16	considered	consider	VERB
faba-165	6	17	crucial	crucial	ADJ
faba-165	6	18	to	to	ADP
faba-165	6	19	achieving	achieve	VERB
faba-165	6	20	better	well	ADJ
faba-165	6	21	performance	performance	NOUN
faba-165	6	22	in	in	ADP
faba-165	6	23	public	public	ADJ
faba-165	6	24	services	service	NOUN
faba-165	6	25	.	.	PUNCT
faba-165	7	1	originality	originality	NOUN
faba-165	7	2	/	/	SYM
faba-165	7	3	value	value	NOUN
faba-165	7	4	:	:	PUNCT
faba-165	7	5	this	this	DET
faba-165	7	6	study	study	NOUN
faba-165	7	7	provides	provide	VERB
faba-165	7	8	original	original	ADJ
faba-165	7	9	contributions	contribution	NOUN
faba-165	7	10	to	to	ADP
faba-165	7	11	understanding	understand	VERB
faba-165	7	12	the	the	DET
faba-165	7	13	factors	factor	NOUN
faba-165	7	14	influencing	influence	VERB
faba-165	7	15	the	the	DET
faba-165	7	16	performance	performance	NOUN
faba-165	7	17	of	of	ADP
faba-165	7	18	regional	regional	ADJ
faba-165	7	19	government	government	NOUN
faba-165	7	20	agencies	agency	NOUN
faba-165	7	21	in	in	ADP
faba-165	7	22	the	the	DET
faba-165	7	23	context	context	NOUN
faba-165	7	24	of	of	ADP
faba-165	7	25	local	local	ADJ
faba-165	7	26	governance	governance	NOUN
faba-165	7	27	.	.	PUNCT
faba-165	8	1	by	by	ADP
faba-165	8	2	incorporating	incorporate	VERB
faba-165	8	3	budgeting	budgeting	ADJ
faba-165	8	4	participation	participation	NOUN
faba-165	8	5	,	,	PUNCT
faba-165	8	6	decentralization	decentralization	NOUN
faba-165	8	7	,	,	PUNCT
faba-165	8	8	and	and	CCONJ
faba-165	8	9	work	work	NOUN
faba-165	8	10	motivation	motivation	NOUN
faba-165	8	11	as	as	ADP
faba-165	8	12	research	research	NOUN
faba-165	8	13	variables	variable	NOUN
faba-165	8	14	,	,	PUNCT
faba-165	8	15	this	this	DET
faba-165	8	16	study	study	NOUN
faba-165	8	17	also	also	ADV
faba-165	8	18	offers	offer	VERB
faba-165	8	19	a	a	DET
faba-165	8	20	more	more	ADV
faba-165	8	21	comprehensive	comprehensive	ADJ
faba-165	8	22	understanding	understanding	NOUN
faba-165	8	23	of	of	ADP
faba-165	8	24	efforts	effort	NOUN
faba-165	8	25	to	to	PART
faba-165	8	26	enhance	enhance	VERB
faba-165	8	27	the	the	DET
faba-165	8	28	performance	performance	NOUN
faba-165	8	29	of	of	ADP
faba-165	8	30	local	local	ADJ
faba-165	8	31	government	government	NOUN
faba-165	8	32	.	.	PUNCT
faba-165	9	1	paper	paper	NOUN
faba-165	9	2	type	type	NOUN
faba-165	9	3	:	:	PUNCT
faba-165	9	4	empirical	empirical	ADJ
faba-165	9	5	research	research	NOUN
faba-165	9	6	.	.	PUNCT
faba-165	10	1	keywords	keyword	NOUN
faba-165	10	2	:	:	PUNCT
faba-165	10	3	budgeting	budgeting	NOUN
faba-165	10	4	,	,	PUNCT
faba-165	10	5	decentralization	decentralization	NOUN
faba-165	10	6	,	,	PUNCT
faba-165	10	7	work	work	NOUN
faba-165	10	8	motivation	motivation	NOUN
faba-165	10	9	,	,	PUNCT
faba-165	10	10	and	and	CCONJ
faba-165	10	11	regional	regional	ADJ
faba-165	10	12	government	government	NOUN
faba-165	10	13	agencies	agency	NOUN
faba-165	10	14	jel	jel	PROPN
faba-165	10	15	:	:	PUNCT
faba-165	10	16	h11	h11	PROPN
faba-165	10	17	,	,	PUNCT
faba-165	10	18	h72	h72	PROPN
faba-165	10	19	,	,	PUNCT
faba-165	10	20	h76	h76	PROPN
faba-165	10	21	*	*	PUNCT
faba-165	10	22	address	address	NOUN
faba-165	10	23	correspondence	correspondence	NOUN
faba-165	10	24	:	:	PUNCT
faba-165	11	1	e	e	X
faba-165	11	2	-	-	NOUN
faba-165	11	3	mail	mail	NOUN
faba-165	11	4	:	:	PUNCT
faba-165	11	5	niniksrijani@unipma.ac.id1	niniksrijani@unipma.ac.id1	PROPN
faba-165	11	6	iisamunaris@gmail.com2	iisamunaris@gmail.com2	PROPN
faba-165	11	7	mailto	mailto	PROPN
faba-165	11	8	:	:	PUNCT
faba-165	11	9	niniksrijani@unipma.ac.id1	niniksrijani@unipma.ac.id1	DET
faba-165	11	10	mailto:iisamunaris@gmail.com	mailto:iisamunaris@gmail.com	PROPN
faba-165	11	11	https://orcid.org/0000-0003-3876-4690	https://orcid.org/0000-0003-3876-4690	PROPN
faba-165	11	12	ninik	ninik	PROPN
faba-165	11	13	srijani	srijani	PROPN
faba-165	11	14	and	and	CCONJ
faba-165	11	15	siti	siti	PROPN
faba-165	11	16	aisyah	aisyah	PROPN
faba-165	11	17	/	/	SYM
faba-165	11	18	finance	finance	NOUN
faba-165	11	19	,	,	PUNCT
faba-165	11	20	accounting	accounting	NOUN
faba-165	11	21	and	and	CCONJ
faba-165	11	22	business	business	NOUN
faba-165	11	23	analysis	analysis	NOUN
faba-165	11	24	,	,	PUNCT
faba-165	11	25	volume	volume	NOUN
faba-165	11	26	5	5	NUM
faba-165	11	27	,	,	PUNCT
faba-165	11	28	issue	issue	NOUN
faba-165	11	29	2	2	NUM
faba-165	11	30	,	,	PUNCT
faba-165	11	31	2023	2023	NUM
faba-165	11	32	91	91	NUM
faba-165	11	33	introduction	introduction	NOUN
faba-165	11	34	government	government	NOUN
faba-165	11	35	agencies	agency	NOUN
faba-165	11	36	play	play	VERB
faba-165	11	37	a	a	DET
faba-165	11	38	crucial	crucial	ADJ
faba-165	11	39	role	role	NOUN
faba-165	11	40	in	in	ADP
faba-165	11	41	regulating	regulate	VERB
faba-165	11	42	the	the	DET
faba-165	11	43	interests	interest	NOUN
faba-165	11	44	of	of	ADP
faba-165	11	45	the	the	DET
faba-165	11	46	nation	nation	NOUN
faba-165	11	47	and	and	CCONJ
faba-165	11	48	the	the	DET
faba-165	11	49	state	state	NOUN
faba-165	11	50	.	.	PUNCT
faba-165	12	1	as	as	ADP
faba-165	12	2	part	part	NOUN
faba-165	12	3	of	of	ADP
faba-165	12	4	the	the	DET
faba-165	12	5	concept	concept	NOUN
faba-165	12	6	of	of	ADP
faba-165	12	7	regional	regional	ADJ
faba-165	12	8	autonomy	autonomy	NOUN
faba-165	12	9	,	,	PUNCT
faba-165	12	10	the	the	DET
faba-165	12	11	government	government	NOUN
faba-165	12	12	of	of	ADP
faba-165	12	13	east	east	PROPN
faba-165	12	14	java	java	PROPN
faba-165	12	15	province	province	PROPN
faba-165	12	16	,	,	PUNCT
faba-165	12	17	indonesia	indonesia	PROPN
faba-165	12	18	is	be	AUX
faba-165	12	19	committed	commit	VERB
faba-165	12	20	to	to	ADP
faba-165	12	21	providing	provide	VERB
faba-165	12	22	the	the	DET
faba-165	12	23	best	good	ADJ
faba-165	12	24	public	public	ADJ
faba-165	12	25	services	service	NOUN
faba-165	12	26	in	in	ADP
faba-165	12	27	a	a	DET
faba-165	12	28	transparent	transparent	ADJ
faba-165	12	29	manner	manner	NOUN
faba-165	12	30	and	and	CCONJ
faba-165	12	31	coordinating	coordinate	VERB
faba-165	12	32	regional	regional	ADJ
faba-165	12	33	device	device	NOUN
faba-165	12	34	organizations	organization	NOUN
faba-165	12	35	such	such	ADJ
faba-165	12	36	as	as	ADP
faba-165	12	37	the	the	DET
faba-165	12	38	regional	regional	ADJ
faba-165	12	39	secretariat	secretariat	NOUN
faba-165	12	40	and	and	CCONJ
faba-165	12	41	others	other	NOUN
faba-165	12	42	(	(	PUNCT
faba-165	12	43	afonso	afonso	PROPN
faba-165	12	44	2021	2021	NUM
faba-165	12	45	;	;	PUNCT
faba-165	12	46	ali	ali	PROPN
faba-165	12	47	and	and	CCONJ
faba-165	12	48	haliah	haliah	PROPN
faba-165	12	49	2021	2021	NUM
faba-165	12	50	;	;	PUNCT
faba-165	12	51	džinić	džinić	ADJ
faba-165	12	52	2022	2022	NUM
faba-165	12	53	;	;	PUNCT
faba-165	12	54	klotz	klotz	PROPN
faba-165	12	55	2022	2022	NUM
faba-165	12	56	;	;	PUNCT
faba-165	12	57	kuroki	kuroki	PROPN
faba-165	12	58	2022	2022	NUM
faba-165	12	59	;	;	PUNCT
faba-165	12	60	swoczyna	swoczyna	NOUN
faba-165	12	61	and	and	CCONJ
faba-165	12	62	karaczun	karaczun	ADJ
faba-165	12	63	2023	2023	NUM
faba-165	12	64	)	)	PUNCT
faba-165	12	65	.	.	PUNCT
faba-165	13	1	in	in	ADP
faba-165	13	2	this	this	DET
faba-165	13	3	context	context	NOUN
faba-165	13	4	,	,	PUNCT
faba-165	13	5	the	the	DET
faba-165	13	6	performance	performance	NOUN
faba-165	13	7	of	of	ADP
faba-165	13	8	government	government	NOUN
faba-165	13	9	officials	official	NOUN
faba-165	13	10	becomes	become	VERB
faba-165	13	11	a	a	DET
faba-165	13	12	primary	primary	ADJ
faba-165	13	13	concern	concern	NOUN
faba-165	13	14	as	as	SCONJ
faba-165	13	15	it	it	PRON
faba-165	13	16	significantly	significantly	ADV
faba-165	13	17	impacts	impact	VERB
faba-165	13	18	the	the	DET
faba-165	13	19	public	public	ADJ
faba-165	13	20	sector	sector	NOUN
faba-165	13	21	.	.	PUNCT
faba-165	14	1	performance	performance	NOUN
faba-165	14	2	is	be	AUX
faba-165	14	3	measured	measure	VERB
faba-165	14	4	based	base	VERB
faba-165	14	5	on	on	ADP
faba-165	14	6	the	the	DET
faba-165	14	7	quantity	quantity	NOUN
faba-165	14	8	of	of	ADP
faba-165	14	9	assigned	assign	VERB
faba-165	14	10	activities	activity	NOUN
faba-165	14	11	'	'	PART
faba-165	14	12	outcomes	outcome	NOUN
faba-165	14	13	and	and	CCONJ
faba-165	14	14	the	the	DET
faba-165	14	15	quality	quality	NOUN
faba-165	14	16	of	of	ADP
faba-165	14	17	skills	skill	NOUN
faba-165	14	18	and	and	CCONJ
faba-165	14	19	abilities	ability	NOUN
faba-165	14	20	in	in	ADP
faba-165	14	21	the	the	DET
faba-165	14	22	job	job	NOUN
faba-165	14	23	.	.	PUNCT
faba-165	15	1	evaluation	evaluation	NOUN
faba-165	15	2	and	and	CCONJ
faba-165	15	3	future	future	ADJ
faba-165	15	4	planning	planning	NOUN
faba-165	15	5	are	be	AUX
faba-165	15	6	conducted	conduct	VERB
faba-165	15	7	using	use	VERB
faba-165	15	8	performance	performance	NOUN
faba-165	15	9	measures	measure	NOUN
faba-165	15	10	within	within	ADP
faba-165	15	11	the	the	DET
faba-165	15	12	organization	organization	NOUN
faba-165	15	13	.	.	PUNCT
faba-165	16	1	high	high	ADJ
faba-165	16	2	performance	performance	NOUN
faba-165	16	3	reflects	reflect	VERB
faba-165	16	4	the	the	DET
faba-165	16	5	increased	increase	VERB
faba-165	16	6	effectiveness	effectiveness	NOUN
faba-165	16	7	and	and	CCONJ
faba-165	16	8	efficiency	efficiency	NOUN
faba-165	16	9	of	of	ADP
faba-165	16	10	members	member	NOUN
faba-165	16	11	in	in	ADP
faba-165	16	12	completing	complete	VERB
faba-165	16	13	their	their	PRON
faba-165	16	14	tasks	task	NOUN
faba-165	16	15	.	.	PUNCT
faba-165	17	1	budgeting	budgeting	NOUN
faba-165	17	2	is	be	AUX
faba-165	17	3	an	an	DET
faba-165	17	4	important	important	ADJ
faba-165	17	5	issue	issue	NOUN
faba-165	17	6	in	in	ADP
faba-165	17	7	government	government	NOUN
faba-165	17	8	financial	financial	ADJ
faba-165	17	9	management	management	NOUN
faba-165	17	10	.	.	PUNCT
faba-165	18	1	the	the	DET
faba-165	18	2	budget	budget	NOUN
faba-165	18	3	serves	serve	VERB
faba-165	18	4	as	as	ADP
faba-165	18	5	an	an	DET
faba-165	18	6	effective	effective	ADJ
faba-165	18	7	planning	planning	NOUN
faba-165	18	8	and	and	CCONJ
faba-165	18	9	control	control	NOUN
faba-165	18	10	tool	tool	NOUN
faba-165	18	11	in	in	ADP
faba-165	18	12	the	the	DET
faba-165	18	13	operations	operation	NOUN
faba-165	18	14	of	of	ADP
faba-165	18	15	agencies	agency	NOUN
faba-165	18	16	,	,	PUNCT
faba-165	18	17	both	both	CCONJ
faba-165	18	18	in	in	ADP
faba-165	18	19	the	the	DET
faba-165	18	20	short	short	ADJ
faba-165	18	21	and	and	CCONJ
faba-165	18	22	long	long	ADJ
faba-165	18	23	term	term	NOUN
faba-165	18	24	(	(	PUNCT
faba-165	18	25	bayramov	bayramov	PROPN
faba-165	18	26	2021	2021	NUM
faba-165	18	27	;	;	PUNCT
faba-165	18	28	höglund	höglund	PROPN
faba-165	18	29	et	et	PROPN
faba-165	18	30	al	al	PROPN
faba-165	18	31	.	.	PROPN
faba-165	18	32	2021	2021	NUM
faba-165	18	33	;	;	PUNCT
faba-165	18	34	nuti	nuti	PROPN
faba-165	18	35	et	et	PROPN
faba-165	18	36	al	al	PROPN
faba-165	18	37	.	.	PROPN
faba-165	18	38	2021	2021	NUM
faba-165	18	39	;	;	PUNCT
faba-165	18	40	pasha	pasha	PROPN
faba-165	18	41	and	and	CCONJ
faba-165	18	42	guzman	guzman	PROPN
faba-165	18	43	2023	2023	NUM
faba-165	18	44	;	;	PUNCT
faba-165	18	45	tauro	tauro	NOUN
faba-165	18	46	et	et	PROPN
faba-165	18	47	al	al	PROPN
faba-165	18	48	.	.	PROPN
faba-165	18	49	2021	2021	NUM
faba-165	18	50	)	)	PUNCT
faba-165	18	51	.	.	PUNCT
faba-165	19	1	participation	participation	NOUN
faba-165	19	2	in	in	ADP
faba-165	19	3	the	the	DET
faba-165	19	4	budgeting	budgeting	NOUN
faba-165	19	5	process	process	NOUN
faba-165	19	6	is	be	AUX
faba-165	19	7	a	a	DET
faba-165	19	8	key	key	ADJ
faba-165	19	9	factor	factor	NOUN
faba-165	19	10	in	in	ADP
faba-165	19	11	effectively	effectively	ADV
faba-165	19	12	implementing	implement	VERB
faba-165	19	13	the	the	DET
faba-165	19	14	budget	budget	NOUN
faba-165	19	15	.	.	PUNCT
faba-165	20	1	this	this	DET
faba-165	20	2	participation	participation	NOUN
faba-165	20	3	process	process	NOUN
faba-165	20	4	involves	involve	VERB
faba-165	20	5	setting	set	VERB
faba-165	20	6	goals	goal	NOUN
faba-165	20	7	and	and	CCONJ
faba-165	20	8	preparing	prepare	VERB
faba-165	20	9	the	the	DET
faba-165	20	10	budget	budget	NOUN
faba-165	20	11	aimed	aim	VERB
faba-165	20	12	at	at	ADP
faba-165	20	13	improving	improve	VERB
faba-165	20	14	organizational	organizational	ADJ
faba-165	20	15	performance	performance	NOUN
faba-165	20	16	and	and	CCONJ
faba-165	20	17	effectiveness	effectiveness	NOUN
faba-165	20	18	.	.	PUNCT
faba-165	21	1	participating	participate	VERB
faba-165	21	2	in	in	ADP
faba-165	21	3	budgeting	budgeting	NOUN
faba-165	21	4	can	can	AUX
faba-165	21	5	enhance	enhance	VERB
faba-165	21	6	the	the	DET
faba-165	21	7	performance	performance	NOUN
faba-165	21	8	of	of	ADP
faba-165	21	9	leaders	leader	NOUN
faba-165	21	10	in	in	ADP
faba-165	21	11	organizational	organizational	ADJ
faba-165	21	12	units	unit	NOUN
faba-165	21	13	and	and	CCONJ
faba-165	21	14	overall	overall	ADJ
faba-165	21	15	improve	improve	VERB
faba-165	21	16	government	government	NOUN
faba-165	21	17	performance	performance	NOUN
faba-165	21	18	.	.	PUNCT
faba-165	22	1	good	good	ADJ
faba-165	22	2	financial	financial	ADJ
faba-165	22	3	management	management	NOUN
faba-165	22	4	also	also	ADV
faba-165	22	5	supports	support	VERB
faba-165	22	6	the	the	DET
faba-165	22	7	success	success	NOUN
faba-165	22	8	of	of	ADP
faba-165	22	9	decentralization	decentralization	NOUN
faba-165	22	10	.	.	PUNCT
faba-165	23	1	decentralization	decentralization	NOUN
faba-165	23	2	involves	involve	VERB
faba-165	23	3	the	the	DET
faba-165	23	4	transfer	transfer	NOUN
faba-165	23	5	or	or	CCONJ
faba-165	23	6	delegation	delegation	NOUN
faba-165	23	7	of	of	ADP
faba-165	23	8	authority	authority	NOUN
faba-165	23	9	from	from	ADP
faba-165	23	10	the	the	DET
faba-165	23	11	central	central	ADJ
faba-165	23	12	government	government	NOUN
faba-165	23	13	to	to	ADP
faba-165	23	14	regions	region	NOUN
faba-165	23	15	,	,	PUNCT
faba-165	23	16	sub	sub	ADJ
faba-165	23	17	-	-	ADJ
faba-165	23	18	ordinate	ordinate	ADJ
faba-165	23	19	government	government	NOUN
faba-165	23	20	units	unit	NOUN
faba-165	23	21	,	,	PUNCT
faba-165	23	22	semi	semi	ADJ
faba-165	23	23	-	-	ADJ
faba-165	23	24	autonomous	autonomous	ADJ
faba-165	23	25	governments	government	NOUN
faba-165	23	26	,	,	PUNCT
faba-165	23	27	regional	regional	ADJ
faba-165	23	28	authorities	authority	NOUN
faba-165	23	29	,	,	PUNCT
faba-165	23	30	functional	functional	ADJ
faba-165	23	31	authorities	authority	NOUN
faba-165	23	32	,	,	PUNCT
faba-165	23	33	and	and	CCONJ
faba-165	23	34	autonomous	autonomous	ADJ
faba-165	23	35	local	local	ADJ
faba-165	23	36	governments	government	NOUN
faba-165	23	37	to	to	PART
faba-165	23	38	plan	plan	VERB
faba-165	23	39	and	and	CCONJ
faba-165	23	40	manage	manage	VERB
faba-165	23	41	public	public	ADJ
faba-165	23	42	functions	function	NOUN
faba-165	23	43	(	(	PUNCT
faba-165	23	44	çukur	çukur	NOUN
faba-165	23	45	2020	2020	NUM
faba-165	23	46	;	;	PUNCT
faba-165	23	47	lexutt	lexutt	NOUN
faba-165	23	48	2020	2020	NUM
faba-165	23	49	;	;	PUNCT
faba-165	23	50	taamneh	taamneh	PROPN
faba-165	23	51	et	et	PROPN
faba-165	23	52	al	al	PROPN
faba-165	23	53	.	.	PROPN
faba-165	23	54	2020	2020	NUM
faba-165	23	55	;	;	PUNCT
faba-165	23	56	siegel	siegel	PROPN
faba-165	23	57	2022	2022	NUM
faba-165	23	58	;	;	PUNCT
faba-165	23	59	sun	sun	NOUN
faba-165	23	60	and	and	CCONJ
faba-165	23	61	razzaq	razzaq	VERB
faba-165	23	62	2022	2022	NUM
faba-165	23	63	;	;	PUNCT
faba-165	23	64	xu	xu	PROPN
faba-165	23	65	2022	2022	NUM
faba-165	23	66	;	;	PUNCT
faba-165	23	67	wang	wang	PROPN
faba-165	23	68	et	et	PROPN
faba-165	23	69	al	al	PROPN
faba-165	23	70	.	.	PROPN
faba-165	23	71	2023	2023	NUM
faba-165	23	72	)	)	PUNCT
faba-165	23	73	.	.	PUNCT
faba-165	24	1	the	the	DET
faba-165	24	2	goal	goal	NOUN
faba-165	24	3	of	of	ADP
faba-165	24	4	decentralization	decentralization	NOUN
faba-165	24	5	is	be	AUX
faba-165	24	6	to	to	PART
faba-165	24	7	prevent	prevent	VERB
faba-165	24	8	financial	financial	ADJ
faba-165	24	9	centralization	centralization	NOUN
faba-165	24	10	,	,	PUNCT
faba-165	24	11	ensure	ensure	VERB
faba-165	24	12	fairness	fairness	NOUN
faba-165	24	13	,	,	PUNCT
faba-165	24	14	equality	equality	NOUN
faba-165	24	15	,	,	PUNCT
faba-165	24	16	and	and	CCONJ
faba-165	24	17	democratization	democratization	NOUN
faba-165	24	18	at	at	ADP
faba-165	24	19	the	the	DET
faba-165	24	20	local	local	ADJ
faba-165	24	21	level	level	NOUN
faba-165	24	22	.	.	PUNCT
faba-165	25	1	the	the	DET
faba-165	25	2	performance	performance	NOUN
faba-165	25	3	of	of	ADP
faba-165	25	4	responsible	responsible	ADJ
faba-165	25	5	government	government	NOUN
faba-165	25	6	officials	official	NOUN
faba-165	25	7	plays	play	VERB
faba-165	25	8	a	a	DET
faba-165	25	9	key	key	ADJ
faba-165	25	10	role	role	NOUN
faba-165	25	11	in	in	ADP
faba-165	25	12	implementing	implement	VERB
faba-165	25	13	decentralization	decentralization	NOUN
faba-165	25	14	.	.	PUNCT
faba-165	26	1	decentralization	decentralization	NOUN
faba-165	26	2	allows	allow	VERB
faba-165	26	3	organizations	organization	NOUN
faba-165	26	4	to	to	PART
faba-165	26	5	develop	develop	VERB
faba-165	26	6	capabilities	capability	NOUN
faba-165	26	7	,	,	PUNCT
faba-165	26	8	act	act	VERB
faba-165	26	9	autonomously	autonomously	ADV
faba-165	26	10	,	,	PUNCT
faba-165	26	11	and	and	CCONJ
faba-165	26	12	improve	improve	VERB
faba-165	26	13	the	the	DET
faba-165	26	14	quality	quality	NOUN
faba-165	26	15	of	of	ADP
faba-165	26	16	decisions	decision	NOUN
faba-165	26	17	that	that	PRON
faba-165	26	18	drive	drive	VERB
faba-165	26	19	performance	performance	NOUN
faba-165	26	20	improvement	improvement	NOUN
faba-165	26	21	.	.	PUNCT
faba-165	27	1	work	work	NOUN
faba-165	27	2	motivation	motivation	NOUN
faba-165	27	3	is	be	AUX
faba-165	27	4	an	an	DET
faba-165	27	5	important	important	ADJ
faba-165	27	6	factor	factor	NOUN
faba-165	27	7	that	that	PRON
faba-165	27	8	drives	drive	VERB
faba-165	27	9	individual	individual	ADJ
faba-165	27	10	behavior	behavior	NOUN
faba-165	27	11	in	in	ADP
faba-165	27	12	an	an	DET
faba-165	27	13	organization	organization	NOUN
faba-165	27	14	.	.	PUNCT
faba-165	28	1	high	high	ADJ
faba-165	28	2	motivation	motivation	NOUN
faba-165	28	3	encourages	encourage	VERB
faba-165	28	4	perseverance	perseverance	NOUN
faba-165	28	5	to	to	PART
faba-165	28	6	achieve	achieve	VERB
faba-165	28	7	optimal	optimal	ADJ
faba-165	28	8	work	work	NOUN
faba-165	28	9	outcomes	outcome	NOUN
faba-165	28	10	.	.	PUNCT
faba-165	29	1	work	work	NOUN
faba-165	29	2	motivation	motivation	NOUN
faba-165	29	3	is	be	AUX
faba-165	29	4	necessary	necessary	ADJ
faba-165	29	5	for	for	SCONJ
faba-165	29	6	all	all	DET
faba-165	29	7	employees	employee	NOUN
faba-165	29	8	as	as	ADP
faba-165	29	9	a	a	DET
faba-165	29	10	driving	drive	VERB
faba-165	29	11	force	force	NOUN
faba-165	29	12	to	to	PART
faba-165	29	13	fulfill	fulfill	VERB
faba-165	29	14	needs	need	NOUN
faba-165	29	15	,	,	PUNCT
faba-165	29	16	positively	positively	ADV
faba-165	29	17	adapt	adapt	VERB
faba-165	29	18	to	to	ADP
faba-165	29	19	the	the	DET
faba-165	29	20	environment	environment	NOUN
faba-165	29	21	,	,	PUNCT
faba-165	29	22	achieve	achieve	VERB
faba-165	29	23	goals	goal	NOUN
faba-165	29	24	,	,	PUNCT
faba-165	29	25	and	and	CCONJ
faba-165	29	26	effectively	effectively	ADV
faba-165	29	27	complete	complete	VERB
faba-165	29	28	organizational	organizational	ADJ
faba-165	29	29	tasks	task	NOUN
faba-165	29	30	(	(	PUNCT
faba-165	29	31	lenihan	lenihan	INTJ
faba-165	29	32	et	et	PROPN
faba-165	29	33	al	al	PROPN
faba-165	29	34	.	.	PROPN
faba-165	29	35	2019	2019	NUM
faba-165	29	36	;	;	PUNCT
faba-165	29	37	murnieks	murnieks	PROPN
faba-165	29	38	et	et	PROPN
faba-165	29	39	al	al	PROPN
faba-165	29	40	.	.	PROPN
faba-165	29	41	2020	2020	NUM
faba-165	29	42	;	;	PUNCT
faba-165	29	43	pollack	pollack	PROPN
faba-165	29	44	et	et	PROPN
faba-165	29	45	al	al	PROPN
faba-165	29	46	.	.	PROPN
faba-165	29	47	2020	2020	NUM
faba-165	29	48	;	;	PUNCT
faba-165	29	49	pham	pham	PROPN
faba-165	29	50	et	et	PROPN
faba-165	29	51	al	al	PROPN
faba-165	29	52	.	.	PROPN
faba-165	29	53	2020	2020	NUM
faba-165	29	54	;	;	PUNCT
faba-165	30	1	effendi	effendi	X
faba-165	30	2	et	et	PROPN
faba-165	30	3	al	al	PROPN
faba-165	30	4	.	.	PROPN
faba-165	30	5	2023	2023	NUM
faba-165	30	6	;	;	PUNCT
faba-165	30	7	kosycarz	kosycarz	PROPN
faba-165	30	8	et	et	PROPN
faba-165	30	9	al	al	PROPN
faba-165	30	10	.	.	PROPN
faba-165	30	11	2023	2023	NUM
faba-165	30	12	;	;	PUNCT
faba-165	30	13	nzioka	nzioka	PROPN
faba-165	30	14	et	et	PROPN
faba-165	30	15	al	al	PROPN
faba-165	30	16	.	.	PROPN
faba-165	30	17	2023	2023	NUM
faba-165	30	18	;	;	PUNCT
faba-165	30	19	wang	wang	PROPN
faba-165	30	20	and	and	CCONJ
faba-165	30	21	nayak	nayak	PROPN
faba-165	30	22	2023	2023	NUM
faba-165	30	23	)	)	PUNCT
faba-165	30	24	.	.	PUNCT
faba-165	31	1	this	this	DET
faba-165	31	2	study	study	NOUN
faba-165	31	3	aims	aim	VERB
faba-165	31	4	to	to	PART
faba-165	31	5	investigate	investigate	VERB
faba-165	31	6	the	the	DET
faba-165	31	7	influence	influence	NOUN
faba-165	31	8	of	of	ADP
faba-165	31	9	budgeting	budgeting	NOUN
faba-165	31	10	,	,	PUNCT
faba-165	31	11	decentralization	decentralization	NOUN
faba-165	31	12	,	,	PUNCT
faba-165	31	13	and	and	CCONJ
faba-165	31	14	work	work	NOUN
faba-165	31	15	motivation	motivation	NOUN
faba-165	31	16	on	on	ADP
faba-165	31	17	the	the	DET
faba-165	31	18	performance	performance	NOUN
faba-165	31	19	of	of	ADP
faba-165	31	20	regional	regional	ADJ
faba-165	31	21	device	device	NOUN
faba-165	31	22	organizations	organization	NOUN
faba-165	31	23	in	in	ADP
faba-165	31	24	east	east	PROPN
faba-165	31	25	java	java	PROPN
faba-165	31	26	province	province	PROPN
faba-165	31	27	,	,	PUNCT
faba-165	31	28	indonesia	indonesia	PROPN
faba-165	31	29	.	.	PUNCT
faba-165	32	1	by	by	ADP
faba-165	32	2	understanding	understanding	NOUN
faba-165	32	3	and	and	CCONJ
faba-165	32	4	analyzing	analyze	VERB
faba-165	32	5	these	these	DET
faba-165	32	6	factors	factor	NOUN
faba-165	32	7	holistically	holistically	ADV
faba-165	32	8	,	,	PUNCT
faba-165	32	9	it	it	PRON
faba-165	32	10	is	be	AUX
faba-165	32	11	expected	expect	VERB
faba-165	32	12	to	to	PART
faba-165	32	13	gain	gain	VERB
faba-165	32	14	a	a	DET
faba-165	32	15	more	more	ADV
faba-165	32	16	comprehensive	comprehensive	ADJ
faba-165	32	17	understanding	understanding	NOUN
faba-165	32	18	of	of	ADP
faba-165	32	19	how	how	SCONJ
faba-165	32	20	to	to	PART
faba-165	32	21	improve	improve	VERB
faba-165	32	22	the	the	DET
faba-165	32	23	performance	performance	NOUN
faba-165	32	24	of	of	ADP
faba-165	32	25	regional	regional	ADJ
faba-165	32	26	device	device	NOUN
faba-165	32	27	organizations	organization	NOUN
faba-165	32	28	in	in	ADP
faba-165	32	29	the	the	DET
faba-165	32	30	context	context	NOUN
faba-165	32	31	of	of	ADP
faba-165	32	32	increasingly	increasingly	ADV
faba-165	32	33	complex	complex	ADJ
faba-165	32	34	and	and	CCONJ
faba-165	32	35	evolving	evolve	VERB
faba-165	32	36	local	local	ADJ
faba-165	32	37	governance	governance	NOUN
faba-165	32	38	.	.	PUNCT
faba-165	33	1	literature	literature	NOUN
faba-165	33	2	review	review	VERB
faba-165	33	3	budgeting	budget	VERB
faba-165	33	4	research	research	NOUN
faba-165	33	5	by	by	ADP
faba-165	33	6	jumady	jumady	PROPN
faba-165	33	7	et	et	PROPN
faba-165	33	8	al	al	PROPN
faba-165	33	9	.	.	PROPN
faba-165	34	1	(	(	PUNCT
faba-165	34	2	2021	2021	NUM
faba-165	34	3	)	)	PUNCT
faba-165	34	4	found	find	VERB
faba-165	34	5	that	that	SCONJ
faba-165	34	6	employee	employee	NOUN
faba-165	34	7	participation	participation	NOUN
faba-165	34	8	in	in	ADP
faba-165	34	9	budgeting	budgeting	NOUN
faba-165	34	10	has	have	VERB
faba-165	34	11	a	a	DET
faba-165	34	12	positive	positive	ADJ
faba-165	34	13	impact	impact	NOUN
faba-165	34	14	on	on	ADP
faba-165	34	15	organizational	organizational	ADJ
faba-165	34	16	performance	performance	NOUN
faba-165	34	17	.	.	PUNCT
faba-165	35	1	through	through	ADP
faba-165	35	2	participation	participation	NOUN
faba-165	35	3	,	,	PUNCT
faba-165	35	4	employees	employee	NOUN
faba-165	35	5	feel	feel	VERB
faba-165	35	6	more	more	ADV
faba-165	35	7	engaged	engaged	ADJ
faba-165	35	8	in	in	ADP
faba-165	35	9	the	the	DET
faba-165	35	10	decisionmaking	decisionmake	VERB
faba-165	35	11	process	process	NOUN
faba-165	35	12	,	,	PUNCT
faba-165	35	13	which	which	PRON
faba-165	35	14	,	,	PUNCT
faba-165	35	15	in	in	ADP
faba-165	35	16	turn	turn	NOUN
faba-165	35	17	,	,	PUNCT
faba-165	35	18	enhances	enhance	VERB
faba-165	35	19	their	their	PRON
faba-165	35	20	commitment	commitment	NOUN
faba-165	35	21	,	,	PUNCT
faba-165	35	22	motivation	motivation	NOUN
faba-165	35	23	,	,	PUNCT
faba-165	35	24	and	and	CCONJ
faba-165	35	25	performance	performance	NOUN
faba-165	35	26	.	.	PUNCT
faba-165	36	1	however	however	ADV
faba-165	36	2	,	,	PUNCT
faba-165	36	3	a	a	DET
faba-165	36	4	study	study	NOUN
faba-165	36	5	by	by	ADP
faba-165	36	6	wagner	wagner	PROPN
faba-165	36	7	et	et	PROPN
faba-165	36	8	al	al	PROPN
faba-165	36	9	.	.	PROPN
faba-165	37	1	(	(	PUNCT
faba-165	37	2	2021	2021	NUM
faba-165	37	3	)	)	PUNCT
faba-165	37	4	and	and	CCONJ
faba-165	37	5	klein	klein	PROPN
faba-165	37	6	et	et	PROPN
faba-165	37	7	al	al	PROPN
faba-165	37	8	.	.	PROPN
faba-165	38	1	(	(	PUNCT
faba-165	38	2	2023	2023	NUM
faba-165	38	3	)	)	PUNCT
faba-165	38	4	suggests	suggest	VERB
faba-165	38	5	that	that	SCONJ
faba-165	38	6	employee	employee	NOUN
faba-165	38	7	participation	participation	NOUN
faba-165	38	8	in	in	ADP
faba-165	38	9	budgeting	budgeting	NOUN
faba-165	38	10	is	be	AUX
faba-165	38	11	not	not	PART
faba-165	38	12	positively	positively	ADV
faba-165	38	13	related	relate	VERB
faba-165	38	14	to	to	ADP
faba-165	38	15	organizational	organizational	ADJ
faba-165	38	16	performance	performance	NOUN
faba-165	38	17	.	.	PUNCT
faba-165	39	1	this	this	DET
faba-165	39	2	participation	participation	NOUN
faba-165	39	3	allows	allow	VERB
faba-165	39	4	employees	employee	NOUN
faba-165	39	5	to	to	PART
faba-165	39	6	be	be	AUX
faba-165	39	7	involved	involve	VERB
faba-165	39	8	in	in	ADP
faba-165	39	9	providing	provide	VERB
faba-165	39	10	input	input	NOUN
faba-165	39	11	,	,	PUNCT
faba-165	39	12	expressing	express	VERB
faba-165	39	13	their	their	PRON
faba-165	39	14	needs	need	NOUN
faba-165	39	15	,	,	PUNCT
faba-165	39	16	and	and	CCONJ
faba-165	39	17	feeling	feel	VERB
faba-165	39	18	responsible	responsible	ADJ
faba-165	39	19	for	for	ADP
faba-165	39	20	the	the	DET
faba-165	39	21	final	final	ADJ
faba-165	39	22	outcome	outcome	NOUN
faba-165	39	23	,	,	PUNCT
faba-165	39	24	contributing	contribute	VERB
faba-165	39	25	to	to	ADP
faba-165	39	26	performance	performance	NOUN
faba-165	39	27	improvement	improvement	NOUN
faba-165	39	28	.	.	PUNCT
faba-165	40	1	decentralization	decentralization	NOUN
faba-165	40	2	research	research	NOUN
faba-165	40	3	by	by	ADP
faba-165	40	4	feng	feng	PROPN
faba-165	40	5	et	et	PROPN
faba-165	40	6	al	al	PROPN
faba-165	40	7	.	.	PROPN
faba-165	41	1	(	(	PUNCT
faba-165	41	2	2022	2022	NUM
faba-165	41	3	)	)	PUNCT
faba-165	41	4	and	and	CCONJ
faba-165	41	5	zhao	zhao	PROPN
faba-165	41	6	et	et	PROPN
faba-165	41	7	al	al	PROPN
faba-165	41	8	.	.	PROPN
faba-165	42	1	(	(	PUNCT
faba-165	42	2	2022	2022	NUM
faba-165	42	3	)	)	PUNCT
faba-165	42	4	examined	examine	VERB
faba-165	42	5	the	the	DET
faba-165	42	6	influence	influence	NOUN
faba-165	42	7	of	of	ADP
faba-165	42	8	decentralization	decentralization	NOUN
faba-165	42	9	on	on	ADP
faba-165	42	10	organizational	organizational	ADJ
faba-165	42	11	performance	performance	NOUN
faba-165	42	12	.	.	PUNCT
faba-165	43	1	they	they	PRON
faba-165	43	2	found	find	VERB
faba-165	43	3	that	that	SCONJ
faba-165	43	4	effective	effective	ADJ
faba-165	43	5	decentralization	decentralization	NOUN
faba-165	43	6	has	have	VERB
faba-165	43	7	a	a	DET
faba-165	43	8	positive	positive	ADJ
faba-165	43	9	impact	impact	NOUN
faba-165	43	10	on	on	ADP
faba-165	43	11	organizational	organizational	ADJ
faba-165	43	12	performance	performance	NOUN
faba-165	43	13	.	.	PUNCT
faba-165	44	1	decentralization	decentralization	NOUN
faba-165	44	2	provides	provide	VERB
faba-165	44	3	opportunities	opportunity	NOUN
faba-165	44	4	for	for	SCONJ
faba-165	44	5	government	government	NOUN
faba-165	44	6	agencies	agency	NOUN
faba-165	44	7	to	to	PART
faba-165	44	8	make	make	VERB
faba-165	44	9	decisions	decision	NOUN
faba-165	44	10	that	that	PRON
faba-165	44	11	better	well	ADJ
faba-165	44	12	suit	suit	VERB
faba-165	44	13	local	local	ADJ
faba-165	44	14	conditions	condition	NOUN
faba-165	44	15	,	,	PUNCT
faba-165	44	16	enhancing	enhance	VERB
faba-165	44	17	responsibility	responsibility	NOUN
faba-165	44	18	and	and	CCONJ
faba-165	44	19	accountability	accountability	NOUN
faba-165	44	20	,	,	PUNCT
faba-165	44	21	and	and	CCONJ
faba-165	44	22	motivating	motivate	VERB
faba-165	44	23	employees	employee	NOUN
faba-165	44	24	to	to	PART
faba-165	44	25	achieve	achieve	VERB
faba-165	44	26	better	well	ADJ
faba-165	44	27	results	result	NOUN
faba-165	44	28	.	.	PUNCT
faba-165	45	1	another	another	DET
faba-165	45	2	study	study	NOUN
faba-165	45	3	by	by	ADP
faba-165	45	4	bellavitis	bellavitis	PROPN
faba-165	45	5	et	et	PROPN
faba-165	45	6	al	al	PROPN
faba-165	45	7	.	.	PROPN
faba-165	45	8	(	(	PUNCT
faba-165	45	9	2023	2023	NUM
faba-165	45	10	)	)	PUNCT
faba-165	45	11	indicates	indicate	VERB
faba-165	45	12	that	that	SCONJ
faba-165	45	13	decentralization	decentralization	NOUN
faba-165	45	14	is	be	AUX
faba-165	45	15	not	not	PART
faba-165	45	16	positively	positively	ADV
faba-165	45	17	correlated	correlate	VERB
faba-165	45	18	with	with	ADP
faba-165	45	19	organizational	organizational	ADJ
faba-165	45	20	performance	performance	NOUN
faba-165	45	21	.	.	PUNCT
faba-165	46	1	poorly	poorly	ADV
faba-165	46	2	implemented	implement	VERB
faba-165	46	3	decentralization	decentralization	NOUN
faba-165	46	4	can	can	AUX
faba-165	46	5	reduce	reduce	VERB
faba-165	46	6	efficiency	efficiency	NOUN
faba-165	46	7	,	,	PUNCT
faba-165	46	8	responsiveness	responsiveness	NOUN
faba-165	46	9	,	,	PUNCT
faba-165	46	10	and	and	CCONJ
faba-165	46	11	the	the	DET
faba-165	46	12	quality	quality	NOUN
faba-165	46	13	of	of	ADP
faba-165	46	14	services	service	NOUN
faba-165	46	15	provided	provide	VERB
faba-165	46	16	by	by	ADP
faba-165	46	17	government	government	NOUN
faba-165	46	18	agencies	agency	NOUN
faba-165	46	19	,	,	PUNCT
faba-165	46	20	ultimately	ultimately	ADV
faba-165	46	21	affecting	affect	VERB
faba-165	46	22	overall	overall	ADJ
faba-165	46	23	organizational	organizational	ADJ
faba-165	46	24	performance	performance	NOUN
faba-165	46	25	.	.	PUNCT
faba-165	47	1	ninik	ninik	PROPN
faba-165	47	2	srijani	srijani	PROPN
faba-165	47	3	and	and	CCONJ
faba-165	47	4	siti	siti	PROPN
faba-165	47	5	aisyah	aisyah	PROPN
faba-165	47	6	/	/	SYM
faba-165	47	7	finance	finance	NOUN
faba-165	47	8	,	,	PUNCT
faba-165	47	9	accounting	accounting	NOUN
faba-165	47	10	and	and	CCONJ
faba-165	47	11	business	business	NOUN
faba-165	47	12	analysis	analysis	NOUN
faba-165	47	13	,	,	PUNCT
faba-165	47	14	volume	volume	NOUN
faba-165	47	15	5	5	NUM
faba-165	47	16	,	,	PUNCT
faba-165	47	17	issue	issue	NOUN
faba-165	47	18	2	2	NUM
faba-165	47	19	,	,	PUNCT
faba-165	47	20	2023	2023	NUM
faba-165	47	21	92	92	NUM
faba-165	47	22	recommendations	recommendation	NOUN
faba-165	47	23	:	:	PUNCT
faba-165	47	24	it	it	PRON
faba-165	47	25	has	have	AUX
faba-165	47	26	been	be	AUX
faba-165	47	27	prepared	prepare	VERB
faba-165	47	28	based	base	VERB
faba-165	47	29	on	on	ADP
faba-165	47	30	the	the	DET
faba-165	47	31	conclusions	conclusion	NOUN
faba-165	47	32	and	and	CCONJ
faba-165	47	33	recommendations	recommendation	NOUN
faba-165	47	34	to	to	PART
faba-165	47	35	be	be	AUX
faba-165	47	36	delivered	deliver	VERB
faba-165	47	37	to	to	ADP
faba-165	47	38	stakeholders	stakeholder	NOUN
faba-165	47	39	work	work	NOUN
faba-165	47	40	motivation	motivation	NOUN
faba-165	47	41	research	research	NOUN
faba-165	47	42	by	by	ADP
faba-165	47	43	pancasila	pancasila	PROPN
faba-165	47	44	et	et	PROPN
faba-165	47	45	al	al	PROPN
faba-165	47	46	.	.	PROPN
faba-165	48	1	(	(	PUNCT
faba-165	48	2	2020	2020	NUM
faba-165	48	3	)	)	PUNCT
faba-165	48	4	found	find	VERB
faba-165	48	5	that	that	SCONJ
faba-165	48	6	work	work	NOUN
faba-165	48	7	motivation	motivation	NOUN
faba-165	48	8	has	have	VERB
faba-165	48	9	a	a	DET
faba-165	48	10	positive	positive	ADJ
faba-165	48	11	influence	influence	NOUN
faba-165	48	12	on	on	ADP
faba-165	48	13	organizational	organizational	ADJ
faba-165	48	14	performance	performance	NOUN
faba-165	48	15	.	.	PUNCT
faba-165	49	1	high	high	ADJ
faba-165	49	2	levels	level	NOUN
faba-165	49	3	of	of	ADP
faba-165	49	4	work	work	NOUN
faba-165	49	5	motivation	motivation	NOUN
faba-165	49	6	drive	drive	VERB
faba-165	49	7	employees	employee	NOUN
faba-165	49	8	to	to	PART
faba-165	49	9	work	work	VERB
faba-165	49	10	more	more	ADV
faba-165	49	11	diligently	diligently	ADV
faba-165	49	12	,	,	PUNCT
faba-165	49	13	improve	improve	VERB
faba-165	49	14	work	work	NOUN
faba-165	49	15	quality	quality	NOUN
faba-165	49	16	,	,	PUNCT
faba-165	49	17	and	and	CCONJ
faba-165	49	18	achieve	achieve	VERB
faba-165	49	19	better	well	ADJ
faba-165	49	20	results	result	NOUN
faba-165	49	21	.	.	PUNCT
faba-165	50	1	studies	study	NOUN
faba-165	50	2	by	by	ADP
faba-165	50	3	widisatria	widisatria	PROPN
faba-165	50	4	et	et	PROPN
faba-165	50	5	al	al	PROPN
faba-165	50	6	.	.	PROPN
faba-165	50	7	(	(	PUNCT
faba-165	50	8	2021	2021	NUM
faba-165	50	9	)	)	PUNCT
faba-165	50	10	and	and	CCONJ
faba-165	50	11	zacharias	zacharias	PROPN
faba-165	50	12	et	et	PROPN
faba-165	50	13	al	al	PROPN
faba-165	50	14	.	.	PROPN
faba-165	50	15	(	(	PUNCT
faba-165	50	16	2021	2021	NUM
faba-165	50	17	)	)	PUNCT
faba-165	50	18	do	do	AUX
faba-165	50	19	not	not	PART
faba-165	50	20	support	support	VERB
faba-165	50	21	a	a	DET
faba-165	50	22	positive	positive	ADJ
faba-165	50	23	relationship	relationship	NOUN
faba-165	50	24	between	between	ADP
faba-165	50	25	work	work	NOUN
faba-165	50	26	motivation	motivation	NOUN
faba-165	50	27	and	and	CCONJ
faba-165	50	28	organizational	organizational	ADJ
faba-165	50	29	performance	performance	NOUN
faba-165	50	30	.	.	PUNCT
faba-165	51	1	motivational	motivational	ADJ
faba-165	51	2	factors	factor	NOUN
faba-165	51	3	such	such	ADJ
faba-165	51	4	as	as	ADP
faba-165	51	5	recognition	recognition	NOUN
faba-165	51	6	,	,	PUNCT
faba-165	51	7	involvement	involvement	NOUN
faba-165	51	8	in	in	ADP
faba-165	51	9	decision	decision	NOUN
faba-165	51	10	-	-	PUNCT
faba-165	51	11	making	making	NOUN
faba-165	51	12	,	,	PUNCT
faba-165	51	13	and	and	CCONJ
faba-165	51	14	career	career	NOUN
faba-165	51	15	development	development	NOUN
faba-165	51	16	opportunities	opportunity	NOUN
faba-165	51	17	do	do	AUX
faba-165	51	18	not	not	PART
faba-165	51	19	play	play	VERB
faba-165	51	20	a	a	DET
faba-165	51	21	significant	significant	ADJ
faba-165	51	22	role	role	NOUN
faba-165	51	23	in	in	ADP
faba-165	51	24	enhancing	enhance	VERB
faba-165	51	25	employee	employee	NOUN
faba-165	51	26	work	work	NOUN
faba-165	51	27	motivation	motivation	NOUN
faba-165	51	28	and	and	CCONJ
faba-165	51	29	,	,	PUNCT
faba-165	51	30	in	in	ADP
faba-165	51	31	turn	turn	NOUN
faba-165	51	32	,	,	PUNCT
faba-165	51	33	affecting	affect	VERB
faba-165	51	34	organizational	organizational	ADJ
faba-165	51	35	performance	performance	NOUN
faba-165	51	36	.	.	PUNCT
faba-165	52	1	in	in	ADP
faba-165	52	2	this	this	DET
faba-165	52	3	study	study	NOUN
faba-165	52	4	,	,	PUNCT
faba-165	52	5	the	the	DET
faba-165	52	6	researchers	researcher	NOUN
faba-165	52	7	will	will	AUX
faba-165	52	8	integrate	integrate	VERB
faba-165	52	9	those	those	DET
faba-165	52	10	perspectives	perspective	NOUN
faba-165	52	11	and	and	CCONJ
faba-165	52	12	take	take	VERB
faba-165	52	13	a	a	DET
faba-165	52	14	holistic	holistic	ADJ
faba-165	52	15	approach	approach	NOUN
faba-165	52	16	to	to	PART
faba-165	52	17	understand	understand	VERB
faba-165	52	18	the	the	DET
faba-165	52	19	correlations	correlation	NOUN
faba-165	52	20	between	between	ADP
faba-165	52	21	budgeting	budgeting	NOUN
faba-165	52	22	,	,	PUNCT
faba-165	52	23	decentralization	decentralization	NOUN
faba-165	52	24	,	,	PUNCT
faba-165	52	25	work	work	NOUN
faba-165	52	26	motivation	motivation	NOUN
faba-165	52	27	,	,	PUNCT
faba-165	52	28	and	and	CCONJ
faba-165	52	29	the	the	DET
faba-165	52	30	performance	performance	NOUN
faba-165	52	31	of	of	ADP
faba-165	52	32	regional	regional	ADJ
faba-165	52	33	device	device	NOUN
faba-165	52	34	organizations	organization	NOUN
faba-165	52	35	.	.	PUNCT
faba-165	53	1	by	by	ADP
faba-165	53	2	examining	examine	VERB
faba-165	53	3	findings	finding	NOUN
faba-165	53	4	from	from	ADP
faba-165	53	5	previous	previous	ADJ
faba-165	53	6	research	research	NOUN
faba-165	53	7	,	,	PUNCT
faba-165	53	8	it	it	PRON
faba-165	53	9	is	be	AUX
faba-165	53	10	expected	expect	VERB
faba-165	53	11	that	that	SCONJ
faba-165	53	12	this	this	DET
faba-165	53	13	study	study	NOUN
faba-165	53	14	will	will	AUX
faba-165	53	15	provide	provide	VERB
faba-165	53	16	a	a	DET
faba-165	53	17	more	more	ADV
faba-165	53	18	comprehensive	comprehensive	ADJ
faba-165	53	19	understanding	understanding	NOUN
faba-165	53	20	of	of	ADP
faba-165	53	21	these	these	DET
faba-165	53	22	factors	factor	NOUN
faba-165	53	23	and	and	CCONJ
faba-165	53	24	their	their	PRON
faba-165	53	25	impact	impact	NOUN
faba-165	53	26	on	on	ADP
faba-165	53	27	the	the	DET
faba-165	53	28	performance	performance	NOUN
faba-165	53	29	of	of	ADP
faba-165	53	30	regional	regional	ADJ
faba-165	53	31	device	device	NOUN
faba-165	53	32	organizations	organization	NOUN
faba-165	53	33	.	.	PUNCT
faba-165	54	1	method	method	VERB
faba-165	54	2	this	this	DET
faba-165	54	3	study	study	NOUN
faba-165	54	4	will	will	AUX
faba-165	54	5	utilize	utilize	VERB
faba-165	54	6	a	a	DET
faba-165	54	7	quantitative	quantitative	ADJ
faba-165	54	8	method	method	NOUN
faba-165	54	9	with	with	ADP
faba-165	54	10	a	a	DET
faba-165	54	11	cross	cross	ADJ
faba-165	54	12	-	-	ADJ
faba-165	54	13	sectional	sectional	ADJ
faba-165	54	14	research	research	NOUN
faba-165	54	15	design	design	NOUN
faba-165	54	16	to	to	PART
faba-165	54	17	collect	collect	VERB
faba-165	54	18	and	and	CCONJ
faba-165	54	19	analyze	analyze	VERB
faba-165	54	20	the	the	DET
faba-165	54	21	necessary	necessary	ADJ
faba-165	54	22	data	datum	NOUN
faba-165	54	23	in	in	ADP
faba-165	54	24	answering	answer	VERB
faba-165	54	25	the	the	DET
faba-165	54	26	research	research	NOUN
faba-165	54	27	questions	question	NOUN
faba-165	54	28	.	.	PUNCT
faba-165	55	1	the	the	DET
faba-165	55	2	cross	cross	ADJ
faba-165	55	3	-	-	ADJ
faba-165	55	4	sectional	sectional	ADJ
faba-165	55	5	design	design	NOUN
faba-165	55	6	allows	allow	VERB
faba-165	55	7	for	for	ADP
faba-165	55	8	data	datum	NOUN
faba-165	55	9	collection	collection	NOUN
faba-165	55	10	from	from	ADP
faba-165	55	11	various	various	ADJ
faba-165	55	12	variables	variable	NOUN
faba-165	55	13	of	of	ADP
faba-165	55	14	interest	interest	NOUN
faba-165	55	15	at	at	ADP
faba-165	55	16	a	a	DET
faba-165	55	17	specific	specific	ADJ
faba-165	55	18	point	point	NOUN
faba-165	55	19	in	in	ADP
faba-165	55	20	time	time	NOUN
faba-165	55	21	.	.	PUNCT
faba-165	56	1	in	in	ADP
faba-165	56	2	this	this	DET
faba-165	56	3	study	study	NOUN
faba-165	56	4	,	,	PUNCT
faba-165	56	5	the	the	DET
faba-165	56	6	variables	variable	NOUN
faba-165	56	7	to	to	PART
faba-165	56	8	be	be	AUX
faba-165	56	9	measured	measure	VERB
faba-165	56	10	simultaneously	simultaneously	ADV
faba-165	56	11	are	be	AUX
faba-165	56	12	budgeting	budget	VERB
faba-165	56	13	,	,	PUNCT
faba-165	56	14	decentralization	decentralization	NOUN
faba-165	56	15	,	,	PUNCT
faba-165	56	16	work	work	NOUN
faba-165	56	17	motivation	motivation	NOUN
faba-165	56	18	,	,	PUNCT
faba-165	56	19	and	and	CCONJ
faba-165	56	20	the	the	DET
faba-165	56	21	performance	performance	NOUN
faba-165	56	22	of	of	ADP
faba-165	56	23	regional	regional	ADJ
faba-165	56	24	device	device	NOUN
faba-165	56	25	organizations	organization	NOUN
faba-165	56	26	in	in	ADP
faba-165	56	27	east	east	PROPN
faba-165	56	28	java	java	PROPN
faba-165	56	29	province	province	PROPN
faba-165	56	30	,	,	PUNCT
faba-165	56	31	indonesia	indonesia	PROPN
faba-165	56	32	.	.	PUNCT
faba-165	57	1	a	a	DET
faba-165	57	2	quantitative	quantitative	ADJ
faba-165	57	3	approach	approach	NOUN
faba-165	57	4	will	will	AUX
faba-165	57	5	be	be	AUX
faba-165	57	6	used	use	VERB
faba-165	57	7	to	to	PART
faba-165	57	8	obtain	obtain	VERB
faba-165	57	9	numerically	numerically	ADV
faba-165	57	10	measurable	measurable	ADJ
faba-165	57	11	data	datum	NOUN
faba-165	57	12	and	and	CCONJ
faba-165	57	13	analyze	analyze	VERB
faba-165	57	14	it	it	PRON
faba-165	57	15	using	use	VERB
faba-165	57	16	statistical	statistical	ADJ
faba-165	57	17	methods	method	NOUN
faba-165	57	18	.	.	PUNCT
faba-165	58	1	the	the	DET
faba-165	58	2	population	population	NOUN
faba-165	58	3	of	of	ADP
faba-165	58	4	this	this	DET
faba-165	58	5	research	research	NOUN
faba-165	58	6	is	be	AUX
faba-165	58	7	all	all	DET
faba-165	58	8	regional	regional	ADJ
faba-165	58	9	device	device	NOUN
faba-165	58	10	organizations	organization	NOUN
faba-165	58	11	in	in	ADP
faba-165	58	12	east	east	PROPN
faba-165	58	13	java	java	PROPN
faba-165	58	14	province	province	PROPN
faba-165	58	15	,	,	PUNCT
faba-165	58	16	indonesia	indonesia	PROPN
faba-165	58	17	,	,	PUNCT
faba-165	58	18	while	while	SCONJ
faba-165	58	19	the	the	DET
faba-165	58	20	sample	sample	NOUN
faba-165	58	21	will	will	AUX
faba-165	58	22	be	be	AUX
faba-165	58	23	randomly	randomly	ADV
faba-165	58	24	selected	select	VERB
faba-165	58	25	to	to	PART
faba-165	58	26	represent	represent	VERB
faba-165	58	27	various	various	ADJ
faba-165	58	28	sectors	sector	NOUN
faba-165	58	29	and	and	CCONJ
faba-165	58	30	levels	level	NOUN
faba-165	58	31	of	of	ADP
faba-165	58	32	importance	importance	NOUN
faba-165	58	33	within	within	ADP
faba-165	58	34	the	the	DET
faba-165	58	35	regional	regional	ADJ
faba-165	58	36	government	government	NOUN
faba-165	58	37	.	.	PUNCT
faba-165	59	1	the	the	DET
faba-165	59	2	appropriate	appropriate	ADJ
faba-165	59	3	sample	sample	NOUN
faba-165	59	4	size	size	NOUN
faba-165	59	5	will	will	AUX
faba-165	59	6	be	be	AUX
faba-165	59	7	determined	determine	VERB
faba-165	59	8	through	through	ADP
faba-165	59	9	calculations	calculation	NOUN
faba-165	59	10	based	base	VERB
faba-165	59	11	on	on	ADP
faba-165	59	12	the	the	DET
faba-165	59	13	desired	desire	VERB
faba-165	59	14	population	population	NOUN
faba-165	59	15	.	.	PUNCT
faba-165	60	1	data	datum	NOUN
faba-165	60	2	will	will	AUX
faba-165	60	3	be	be	AUX
faba-165	60	4	collected	collect	VERB
faba-165	60	5	using	use	VERB
faba-165	60	6	survey	survey	NOUN
faba-165	60	7	methods	method	NOUN
faba-165	60	8	by	by	ADP
faba-165	60	9	distributing	distribute	VERB
faba-165	60	10	questionnaires	questionnaire	NOUN
faba-165	60	11	to	to	ADP
faba-165	60	12	respondents	respondent	NOUN
faba-165	60	13	in	in	ADP
faba-165	60	14	the	the	DET
faba-165	60	15	sampled	sample	VERB
faba-165	60	16	regional	regional	ADJ
faba-165	60	17	device	device	NOUN
faba-165	60	18	organizations	organization	NOUN
faba-165	60	19	.	.	PUNCT
faba-165	61	1	the	the	DET
faba-165	61	2	questionnaire	questionnaire	NOUN
faba-165	61	3	will	will	AUX
faba-165	61	4	include	include	VERB
faba-165	61	5	questions	question	NOUN
faba-165	61	6	related	relate	VERB
faba-165	61	7	to	to	ADP
faba-165	61	8	participation	participation	NOUN
faba-165	61	9	in	in	ADP
faba-165	61	10	budgeting	budgeting	NOUN
faba-165	61	11	,	,	PUNCT
faba-165	61	12	decentralization	decentralization	NOUN
faba-165	61	13	,	,	PUNCT
faba-165	61	14	work	work	NOUN
faba-165	61	15	motivation	motivation	NOUN
faba-165	61	16	,	,	PUNCT
faba-165	61	17	and	and	CCONJ
faba-165	61	18	organizational	organizational	ADJ
faba-165	61	19	performance	performance	NOUN
faba-165	61	20	.	.	PUNCT
faba-165	62	1	additionally	additionally	ADV
faba-165	62	2	,	,	PUNCT
faba-165	62	3	secondary	secondary	ADJ
faba-165	62	4	data	datum	NOUN
faba-165	62	5	such	such	ADJ
faba-165	62	6	as	as	ADP
faba-165	62	7	budget	budget	NOUN
faba-165	62	8	reports	report	NOUN
faba-165	62	9	and	and	CCONJ
faba-165	62	10	previous	previous	ADJ
faba-165	62	11	performance	performance	NOUN
faba-165	62	12	evaluations	evaluation	NOUN
faba-165	62	13	will	will	AUX
faba-165	62	14	also	also	ADV
faba-165	62	15	be	be	AUX
faba-165	62	16	collected	collect	VERB
faba-165	62	17	to	to	PART
faba-165	62	18	support	support	VERB
faba-165	62	19	the	the	DET
faba-165	62	20	analysis	analysis	NOUN
faba-165	62	21	.	.	PUNCT
faba-165	63	1	source	source	NOUN
faba-165	63	2	:	:	PUNCT
faba-165	63	3	data	datum	NOUN
faba-165	63	4	processed	process	VERB
faba-165	63	5	by	by	ADP
faba-165	63	6	researchers	researcher	NOUN
faba-165	63	7	(	(	PUNCT
faba-165	63	8	2023	2023	NUM
faba-165	63	9	)	)	PUNCT
faba-165	63	10	.	.	PUNCT
faba-165	64	1	figure	figure	NOUN
faba-165	64	2	1	1	NUM
faba-165	64	3	.	.	PUNCT
faba-165	64	4	conceptual	conceptual	ADJ
faba-165	64	5	framework	framework	NOUN
faba-165	64	6	i	i	PRON
faba-165	65	1	n	n	NUM
faba-165	66	1	p	p	NOUN
faba-165	66	2	u	u	X
faba-165	66	3	t	t	PROPN
faba-165	66	4	a	a	PRON
faba-165	66	5	n	n	NOUN
faba-165	66	6	a	a	DET
faba-165	66	7	l	l	NOUN
faba-165	66	8	y	y	NOUN
faba-165	66	9	s	s	X
faba-165	67	1	i	i	NOUN
faba-165	67	2	s	s	PROPN
faba-165	67	3	theory	theory	NOUN
faba-165	67	4	reference	reference	NOUN
faba-165	67	5	:	:	PUNCT
faba-165	67	6	(	(	PUNCT
faba-165	67	7	atuahene	atuahene	NOUN
faba-165	67	8	2023	2023	NUM
faba-165	67	9	)	)	PUNCT
faba-165	67	10	“	"	PUNCT
faba-165	67	11	a	a	DET
faba-165	67	12	theory	theory	NOUN
faba-165	67	13	of	of	ADP
faba-165	67	14	stategraft	stategraft	NOUN
faba-165	67	15	”	"	PUNCT
faba-165	67	16	(	(	PUNCT
faba-165	67	17	machidori	machidori	NOUN
faba-165	67	18	2023	2023	NUM
faba-165	67	19	)	)	PUNCT
faba-165	67	20	“	"	PUNCT
faba-165	67	21	decentralization	decentralization	NOUN
faba-165	67	22	reforms	reform	NOUN
faba-165	67	23	”	"	PUNCT
faba-165	67	24	(	(	PUNCT
faba-165	67	25	van	van	PROPN
faba-165	67	26	et	et	PROPN
faba-165	67	27	al	al	PROPN
faba-165	67	28	.	.	PROPN
faba-165	67	29	2023	2023	NUM
faba-165	67	30	)	)	PUNCT
faba-165	67	31	“	"	PUNCT
faba-165	67	32	work	work	NOUN
faba-165	67	33	effort	effort	NOUN
faba-165	67	34	”	"	PUNCT
faba-165	67	35	phenomenon	phenomenon	NOUN
faba-165	67	36	:	:	PUNCT
faba-165	67	37	the	the	DET
faba-165	67	38	financial	financial	ADJ
faba-165	67	39	management	management	NOUN
faba-165	67	40	of	of	ADP
faba-165	67	41	semi	semi	ADJ
faba-165	67	42	-	-	ADJ
faba-165	67	43	autonomous	autonomous	ADJ
faba-165	67	44	government	government	NOUN
faba-165	67	45	,	,	PUNCT
faba-165	67	46	regional	regional	ADJ
faba-165	67	47	authorities	authority	NOUN
faba-165	67	48	,	,	PUNCT
faba-165	67	49	functional	functional	ADJ
faba-165	67	50	authorities	authority	NOUN
faba-165	67	51	,	,	PUNCT
faba-165	67	52	and	and	CCONJ
faba-165	67	53	autonomous	autonomous	ADJ
faba-165	67	54	local	local	ADJ
faba-165	67	55	governments	government	NOUN
faba-165	67	56	to	to	PART
faba-165	67	57	plan	plan	VERB
faba-165	67	58	and	and	CCONJ
faba-165	67	59	manage	manage	VERB
faba-165	67	60	public	public	ADJ
faba-165	67	61	functions	function	NOUN
faba-165	67	62	.	.	PUNCT
faba-165	68	1	p	p	X
faba-165	68	2	r	r	NOUN
faba-165	68	3	o	o	NOUN
faba-165	68	4	c	c	NOUN
faba-165	68	5	e	e	NOUN
faba-165	68	6	s	s	NOUN
faba-165	68	7	s	s	X
faba-165	68	8	a	a	PRON
faba-165	68	9	n	n	NOUN
faba-165	68	10	a	a	DET
faba-165	68	11	l	l	NOUN
faba-165	69	1	y	y	NOUN
faba-165	69	2	s	s	X
faba-165	70	1	i	i	PRON
faba-165	70	2	s	s	VERB
faba-165	70	3	:	:	PUNCT
faba-165	70	4	method	method	NOUN
faba-165	70	5	:	:	PUNCT
faba-165	70	6	used	use	VERB
faba-165	70	7	to	to	PART
faba-165	70	8	measure	measure	VERB
faba-165	70	9	the	the	DET
faba-165	70	10	influence	influence	NOUN
faba-165	70	11	of	of	ADP
faba-165	70	12	participation	participation	NOUN
faba-165	70	13	in	in	ADP
faba-165	70	14	budgeting	budgeting	NOUN
faba-165	70	15	,	,	PUNCT
faba-165	70	16	decentralization	decentralization	NOUN
faba-165	70	17	,	,	PUNCT
faba-165	70	18	and	and	CCONJ
faba-165	70	19	work	work	NOUN
faba-165	70	20	motivation	motivation	NOUN
faba-165	70	21	,	,	PUNCT
faba-165	70	22	which	which	PRON
faba-165	70	23	are	be	AUX
faba-165	70	24	considered	consider	VERB
faba-165	70	25	predictor	predictor	NOUN
faba-165	70	26	variables	variable	NOUN
faba-165	70	27	,	,	PUNCT
faba-165	70	28	on	on	ADP
faba-165	70	29	the	the	DET
faba-165	70	30	performance	performance	NOUN
faba-165	70	31	of	of	ADP
faba-165	70	32	regional	regional	ADJ
faba-165	70	33	device	device	NOUN
faba-165	70	34	organizations	organization	NOUN
faba-165	70	35	,	,	PUNCT
faba-165	70	36	which	which	PRON
faba-165	70	37	is	be	AUX
faba-165	70	38	considered	consider	VERB
faba-165	70	39	the	the	DET
faba-165	70	40	explanatory	explanatory	ADJ
faba-165	70	41	variable	variable	NOUN
faba-165	70	42	.	.	PUNCT
faba-165	71	1	with	with	ADP
faba-165	71	2	this	this	DET
faba-165	71	3	perspective	perspective	NOUN
faba-165	71	4	,	,	PUNCT
faba-165	71	5	hypotheses	hypothesis	NOUN
faba-165	71	6	will	will	AUX
faba-165	71	7	be	be	AUX
faba-165	71	8	formulated	formulate	VERB
faba-165	71	9	,	,	PUNCT
faba-165	71	10	and	and	CCONJ
faba-165	71	11	statistical	statistical	ADJ
faba-165	71	12	analysis	analysis	NOUN
faba-165	71	13	will	will	AUX
faba-165	71	14	be	be	AUX
faba-165	71	15	conducted	conduct	VERB
faba-165	71	16	to	to	PART
faba-165	71	17	measure	measure	VERB
faba-165	71	18	and	and	CCONJ
faba-165	71	19	test	test	VERB
faba-165	71	20	the	the	DET
faba-165	71	21	relationships	relationship	NOUN
faba-165	71	22	.	.	PUNCT
faba-165	72	1	r	r	NOUN
faba-165	72	2	e	e	NOUN
faba-165	72	3	s	s	X
faba-165	72	4	e	e	X
faba-165	72	5	a	a	DET
faba-165	72	6	r	r	NOUN
faba-165	72	7	c	c	NOUN
faba-165	72	8	h	h	NOUN
faba-165	72	9	h	h	NOUN
faba-165	73	1	y	y	PROPN
faba-165	73	2	p	p	X
faba-165	74	1	o	o	X
faba-165	74	2	t	t	NOUN
faba-165	74	3	h	h	NOUN
faba-165	75	1	e	e	X
faba-165	75	2	s	s	X
faba-165	75	3	i	i	PRON
faba-165	75	4	s	s	AUX
faba-165	75	5	budgeting	budget	VERB
faba-165	75	6	organizational	organizational	ADJ
faba-165	75	7	performance	performance	NOUN
faba-165	75	8	conclusions	conclusion	NOUN
faba-165	75	9	and	and	CCONJ
faba-165	75	10	recommendations	recommendation	NOUN
faba-165	75	11	:	:	PUNCT
faba-165	75	12	obtained	obtain	VERB
faba-165	75	13	from	from	ADP
faba-165	75	14	the	the	DET
faba-165	75	15	results	result	NOUN
faba-165	75	16	of	of	ADP
faba-165	75	17	the	the	DET
faba-165	75	18	discussion	discussion	NOUN
faba-165	75	19	output	output	NOUN
faba-165	75	20	analysis	analysis	NOUN
faba-165	75	21	outcome	outcome	NOUN
faba-165	75	22	analysis	analysis	NOUN
faba-165	75	23	decentralization	decentralization	NOUN
faba-165	75	24	motivation	motivation	NOUN
faba-165	75	25	work	work	NOUN
faba-165	75	26	ninik	ninik	X
faba-165	75	27	srijani	srijani	PROPN
faba-165	75	28	and	and	CCONJ
faba-165	75	29	siti	siti	PROPN
faba-165	75	30	aisyah	aisyah	PROPN
faba-165	75	31	/	/	SYM
faba-165	75	32	finance	finance	NOUN
faba-165	75	33	,	,	PUNCT
faba-165	75	34	accounting	accounting	NOUN
faba-165	75	35	and	and	CCONJ
faba-165	75	36	business	business	NOUN
faba-165	75	37	analysis	analysis	NOUN
faba-165	75	38	,	,	PUNCT
faba-165	75	39	volume	volume	NOUN
faba-165	75	40	5	5	NUM
faba-165	75	41	,	,	PUNCT
faba-165	75	42	issue	issue	NOUN
faba-165	75	43	2	2	NUM
faba-165	75	44	,	,	PUNCT
faba-165	75	45	2023	2023	NUM
faba-165	75	46	93	93	NUM
faba-165	75	47	the	the	DET
faba-165	75	48	framework	framework	NOUN
faba-165	75	49	above	above	ADV
faba-165	75	50	is	be	AUX
faba-165	75	51	a	a	DET
faba-165	75	52	model	model	NOUN
faba-165	75	53	of	of	ADP
faba-165	75	54	theoretical	theoretical	ADJ
faba-165	75	55	study	study	NOUN
faba-165	75	56	,	,	PUNCT
faba-165	75	57	empirical	empirical	ADJ
faba-165	75	58	study	study	NOUN
faba-165	75	59	,	,	PUNCT
faba-165	75	60	and	and	CCONJ
faba-165	75	61	synthesis	synthesis	NOUN
faba-165	75	62	of	of	ADP
faba-165	75	63	a	a	DET
faba-165	75	64	research	research	NOUN
faba-165	75	65	framework	framework	NOUN
faba-165	75	66	that	that	PRON
faba-165	75	67	will	will	AUX
faba-165	75	68	serve	serve	VERB
faba-165	75	69	as	as	ADP
faba-165	75	70	the	the	DET
faba-165	75	71	basis	basis	NOUN
faba-165	75	72	for	for	ADP
faba-165	75	73	testing	test	VERB
faba-165	75	74	the	the	DET
faba-165	75	75	validity	validity	NOUN
faba-165	75	76	of	of	ADP
faba-165	75	77	hypotheses	hypothesis	NOUN
faba-165	75	78	.	.	PUNCT
faba-165	76	1	based	base	VERB
faba-165	76	2	on	on	ADP
faba-165	76	3	indications	indication	NOUN
faba-165	76	4	from	from	ADP
faba-165	76	5	observed	observed	ADJ
faba-165	76	6	phenomena	phenomenon	NOUN
faba-165	76	7	and	and	CCONJ
faba-165	76	8	supported	support	VERB
faba-165	76	9	by	by	ADP
faba-165	76	10	relevant	relevant	ADJ
faba-165	76	11	theories	theory	NOUN
faba-165	76	12	,	,	PUNCT
faba-165	76	13	prior	prior	ADV
faba-165	76	14	to	to	ADP
faba-165	76	15	relying	rely	VERB
faba-165	76	16	on	on	ADP
faba-165	76	17	facts	fact	NOUN
faba-165	76	18	obtained	obtain	VERB
faba-165	76	19	through	through	ADP
faba-165	76	20	data	datum	NOUN
faba-165	76	21	collection	collection	NOUN
faba-165	76	22	,	,	PUNCT
faba-165	76	23	the	the	DET
faba-165	76	24	hypotheses	hypothesis	NOUN
faba-165	76	25	proposed	propose	VERB
faba-165	76	26	in	in	ADP
faba-165	76	27	this	this	DET
faba-165	76	28	research	research	NOUN
faba-165	76	29	are	be	AUX
faba-165	76	30	as	as	SCONJ
faba-165	76	31	follows	follow	VERB
faba-165	76	32	:	:	PUNCT
faba-165	76	33	h1	h1	NOUN
faba-165	76	34	:	:	PUNCT
faba-165	76	35	budgeting	budgeting	NOUN
faba-165	76	36	has	have	VERB
faba-165	76	37	a	a	DET
faba-165	76	38	positive	positive	ADJ
faba-165	76	39	influence	influence	NOUN
faba-165	76	40	on	on	ADP
faba-165	76	41	the	the	DET
faba-165	76	42	performance	performance	NOUN
faba-165	76	43	of	of	ADP
faba-165	76	44	local	local	ADJ
faba-165	76	45	government	government	NOUN
faba-165	76	46	organizations	organization	NOUN
faba-165	76	47	h2	h2	NOUN
faba-165	76	48	:	:	PUNCT
faba-165	76	49	decentralization	decentralization	NOUN
faba-165	76	50	has	have	VERB
faba-165	76	51	a	a	DET
faba-165	76	52	positive	positive	ADJ
faba-165	76	53	influence	influence	NOUN
faba-165	76	54	on	on	ADP
faba-165	76	55	the	the	DET
faba-165	76	56	performance	performance	NOUN
faba-165	76	57	of	of	ADP
faba-165	76	58	local	local	ADJ
faba-165	76	59	government	government	NOUN
faba-165	76	60	organizations	organization	NOUN
faba-165	76	61	h3	h3	NOUN
faba-165	76	62	:	:	PUNCT
faba-165	76	63	work	work	NOUN
faba-165	76	64	motivation	motivation	NOUN
faba-165	76	65	has	have	VERB
faba-165	76	66	a	a	DET
faba-165	76	67	positive	positive	ADJ
faba-165	76	68	influence	influence	NOUN
faba-165	76	69	on	on	ADP
faba-165	76	70	the	the	DET
faba-165	76	71	performance	performance	NOUN
faba-165	76	72	of	of	ADP
faba-165	76	73	local	local	ADJ
faba-165	76	74	government	government	NOUN
faba-165	76	75	organizations	organization	NOUN
faba-165	76	76	the	the	DET
faba-165	76	77	hypotheses	hypothesis	NOUN
faba-165	76	78	are	be	AUX
faba-165	76	79	formulated	formulate	VERB
faba-165	76	80	based	base	VERB
faba-165	76	81	on	on	ADP
faba-165	76	82	the	the	DET
faba-165	76	83	expectation	expectation	NOUN
faba-165	76	84	that	that	SCONJ
faba-165	76	85	there	there	PRON
faba-165	76	86	is	be	VERB
faba-165	76	87	a	a	DET
faba-165	76	88	relationship	relationship	NOUN
faba-165	76	89	between	between	ADP
faba-165	76	90	employee	employee	NOUN
faba-165	76	91	participation	participation	NOUN
faba-165	76	92	in	in	ADP
faba-165	76	93	budgeting	budgeting	NOUN
faba-165	76	94	,	,	PUNCT
faba-165	76	95	decentralization	decentralization	NOUN
faba-165	76	96	,	,	PUNCT
faba-165	76	97	work	work	NOUN
faba-165	76	98	motivation	motivation	NOUN
faba-165	76	99	,	,	PUNCT
faba-165	76	100	and	and	CCONJ
faba-165	76	101	the	the	DET
faba-165	76	102	performance	performance	NOUN
faba-165	76	103	of	of	ADP
faba-165	76	104	local	local	ADJ
faba-165	76	105	government	government	NOUN
faba-165	76	106	organizations	organization	NOUN
faba-165	76	107	.	.	PUNCT
faba-165	77	1	the	the	DET
faba-165	77	2	next	next	ADJ
faba-165	77	3	step	step	NOUN
faba-165	77	4	in	in	ADP
faba-165	77	5	the	the	DET
faba-165	77	6	research	research	NOUN
faba-165	77	7	process	process	NOUN
faba-165	77	8	is	be	AUX
faba-165	77	9	to	to	PART
faba-165	77	10	collect	collect	VERB
faba-165	77	11	data	datum	NOUN
faba-165	77	12	and	and	CCONJ
faba-165	77	13	analyze	analyze	VERB
faba-165	77	14	it	it	PRON
faba-165	77	15	to	to	PART
faba-165	77	16	test	test	VERB
faba-165	77	17	the	the	DET
faba-165	77	18	validity	validity	NOUN
faba-165	77	19	of	of	ADP
faba-165	77	20	these	these	DET
faba-165	77	21	hypotheses	hypothesis	NOUN
faba-165	77	22	.	.	PUNCT
faba-165	78	1	this	this	DET
faba-165	78	2	research	research	NOUN
faba-165	78	3	utilizes	utilize	VERB
faba-165	78	4	a	a	DET
faba-165	78	5	research	research	NOUN
faba-165	78	6	model	model	NOUN
faba-165	78	7	that	that	PRON
faba-165	78	8	includes	include	VERB
faba-165	78	9	testing	test	VERB
faba-165	78	10	the	the	DET
faba-165	78	11	coefficient	coefficient	NOUN
faba-165	78	12	of	of	ADP
faba-165	78	13	determination	determination	NOUN
faba-165	78	14	(	(	PUNCT
faba-165	78	15	r2	r2	PROPN
faba-165	78	16	)	)	PUNCT
faba-165	78	17	and	and	CCONJ
faba-165	78	18	classical	classical	ADJ
faba-165	78	19	assumption	assumption	NOUN
faba-165	78	20	tests	test	NOUN
faba-165	78	21	.	.	PUNCT
faba-165	79	1	this	this	DET
faba-165	79	2	model	model	NOUN
faba-165	79	3	is	be	AUX
faba-165	79	4	chosen	choose	VERB
faba-165	79	5	because	because	SCONJ
faba-165	79	6	of	of	ADP
faba-165	79	7	its	its	PRON
faba-165	79	8	systematic	systematic	ADJ
faba-165	79	9	discovery	discovery	NOUN
faba-165	79	10	process	process	NOUN
faba-165	79	11	based	base	VERB
faba-165	79	12	on	on	ADP
faba-165	79	13	relevant	relevant	ADJ
faba-165	79	14	theory	theory	NOUN
faba-165	79	15	.	.	PUNCT
faba-165	80	1	the	the	DET
faba-165	80	2	interpretation	interpretation	NOUN
faba-165	80	3	of	of	ADP
faba-165	80	4	using	use	VERB
faba-165	80	5	the	the	DET
faba-165	80	6	coefficient	coefficient	NOUN
faba-165	80	7	of	of	ADP
faba-165	80	8	determination	determination	NOUN
faba-165	80	9	(	(	PUNCT
faba-165	80	10	r2	r2	NOUN
faba-165	80	11	)	)	PUNCT
faba-165	80	12	testing	testing	NOUN
faba-165	80	13	is	be	AUX
faba-165	80	14	to	to	PART
faba-165	80	15	assess	assess	VERB
faba-165	80	16	how	how	SCONJ
faba-165	80	17	much	much	ADJ
faba-165	80	18	of	of	ADP
faba-165	80	19	the	the	DET
faba-165	80	20	variability	variability	NOUN
faba-165	80	21	of	of	ADP
faba-165	80	22	the	the	DET
faba-165	80	23	dependent	dependent	ADJ
faba-165	80	24	variable	variable	NOUN
faba-165	80	25	can	can	AUX
faba-165	80	26	be	be	AUX
faba-165	80	27	explained	explain	VERB
faba-165	80	28	by	by	ADP
faba-165	80	29	the	the	DET
faba-165	80	30	independent	independent	ADJ
faba-165	80	31	variables	variable	NOUN
faba-165	80	32	.	.	PUNCT
faba-165	81	1	the	the	DET
faba-165	81	2	results	result	NOUN
faba-165	81	3	of	of	ADP
faba-165	81	4	this	this	DET
faba-165	81	5	testing	testing	NOUN
faba-165	81	6	provide	provide	VERB
faba-165	81	7	information	information	NOUN
faba-165	81	8	on	on	ADP
faba-165	81	9	the	the	DET
faba-165	81	10	extent	extent	NOUN
faba-165	81	11	to	to	PART
faba-165	81	12	which	which	PRON
faba-165	81	13	the	the	DET
faba-165	81	14	independent	independent	ADJ
faba-165	81	15	variables	variable	NOUN
faba-165	81	16	influence	influence	VERB
faba-165	81	17	the	the	DET
faba-165	81	18	dependent	dependent	ADJ
faba-165	81	19	variable	variable	NOUN
faba-165	81	20	in	in	ADP
faba-165	81	21	this	this	DET
faba-165	81	22	study	study	NOUN
faba-165	81	23	.	.	PUNCT
faba-165	82	1	the	the	DET
faba-165	82	2	classical	classical	ADJ
faba-165	82	3	assumption	assumption	NOUN
faba-165	82	4	tests	test	NOUN
faba-165	82	5	consist	consist	VERB
faba-165	82	6	of	of	ADP
faba-165	82	7	several	several	ADJ
faba-165	82	8	tests	test	NOUN
faba-165	82	9	to	to	PART
faba-165	82	10	examine	examine	VERB
faba-165	82	11	the	the	DET
faba-165	82	12	basic	basic	ADJ
faba-165	82	13	assumptions	assumption	NOUN
faba-165	82	14	that	that	PRON
faba-165	82	15	must	must	AUX
faba-165	82	16	be	be	AUX
faba-165	82	17	met	meet	VERB
faba-165	82	18	in	in	ADP
faba-165	82	19	regression	regression	NOUN
faba-165	82	20	analysis	analysis	NOUN
faba-165	82	21	.	.	PUNCT
faba-165	83	1	these	these	DET
faba-165	83	2	basic	basic	ADJ
faba-165	83	3	assumptions	assumption	NOUN
faba-165	83	4	include	include	VERB
faba-165	83	5	normality	normality	NOUN
faba-165	83	6	,	,	PUNCT
faba-165	83	7	multicollinearity	multicollinearity	NOUN
faba-165	83	8	,	,	PUNCT
faba-165	83	9	autocorrelation	autocorrelation	NOUN
faba-165	83	10	,	,	PUNCT
faba-165	83	11	and	and	CCONJ
faba-165	83	12	heteroscedasticity	heteroscedasticity	NOUN
faba-165	83	13	.	.	PUNCT
faba-165	84	1	by	by	ADP
faba-165	84	2	conducting	conduct	VERB
faba-165	84	3	these	these	DET
faba-165	84	4	tests	test	NOUN
faba-165	84	5	,	,	PUNCT
faba-165	84	6	the	the	DET
faba-165	84	7	researcher	researcher	NOUN
faba-165	84	8	hopes	hope	VERB
faba-165	84	9	that	that	SCONJ
faba-165	84	10	the	the	DET
faba-165	84	11	data	datum	NOUN
faba-165	84	12	used	use	VERB
faba-165	84	13	in	in	ADP
faba-165	84	14	this	this	DET
faba-165	84	15	study	study	NOUN
faba-165	84	16	meet	meet	VERB
faba-165	84	17	the	the	DET
faba-165	84	18	necessary	necessary	ADJ
faba-165	84	19	basic	basic	ADJ
faba-165	84	20	assumptions	assumption	NOUN
faba-165	84	21	for	for	ADP
faba-165	84	22	conducting	conduct	VERB
faba-165	84	23	regression	regression	NOUN
faba-165	84	24	analysis	analysis	NOUN
faba-165	84	25	.	.	PUNCT
faba-165	85	1	this	this	PRON
faba-165	85	2	is	be	AUX
faba-165	85	3	important	important	ADJ
faba-165	85	4	to	to	PART
faba-165	85	5	ensure	ensure	VERB
faba-165	85	6	the	the	DET
faba-165	85	7	reliability	reliability	NOUN
faba-165	85	8	and	and	CCONJ
faba-165	85	9	validity	validity	NOUN
faba-165	85	10	of	of	ADP
faba-165	85	11	the	the	DET
faba-165	85	12	research	research	NOUN
faba-165	85	13	findings	finding	NOUN
faba-165	85	14	obtained	obtain	VERB
faba-165	85	15	through	through	ADP
faba-165	85	16	regression	regression	NOUN
faba-165	85	17	analysis	analysis	NOUN
faba-165	85	18	.	.	PUNCT
faba-165	86	1	the	the	DET
faba-165	86	2	researcher	researcher	NOUN
faba-165	86	3	refers	refer	VERB
faba-165	86	4	to	to	ADP
faba-165	86	5	the	the	DET
faba-165	86	6	study	study	NOUN
faba-165	86	7	by	by	ADP
faba-165	86	8	gunanto	gunanto	PROPN
faba-165	86	9	(	(	PUNCT
faba-165	86	10	2023	2023	NUM
faba-165	86	11	)	)	PUNCT
faba-165	86	12	,	,	PUNCT
faba-165	86	13	as	as	ADP
faba-165	86	14	a	a	DET
faba-165	86	15	reference	reference	NOUN
faba-165	86	16	source	source	NOUN
faba-165	86	17	in	in	ADP
faba-165	86	18	explaining	explain	VERB
faba-165	86	19	the	the	DET
faba-165	86	20	research	research	NOUN
faba-165	86	21	methodology	methodology	NOUN
faba-165	86	22	and	and	CCONJ
faba-165	86	23	testing	testing	NOUN
faba-165	86	24	that	that	PRON
faba-165	86	25	will	will	AUX
faba-165	86	26	be	be	AUX
faba-165	86	27	conducted	conduct	VERB
faba-165	86	28	.	.	PUNCT
faba-165	87	1	budgeting	budget	VERB
faba-165	87	2	(	(	PUNCT
faba-165	87	3	x1	x1	PROPN
faba-165	87	4	):	):	PUNCT
faba-165	87	5	budgeting	budgeting	NOUN
faba-165	87	6	can	can	AUX
faba-165	87	7	be	be	AUX
faba-165	87	8	measured	measure	VERB
faba-165	87	9	using	use	VERB
faba-165	87	10	a	a	DET
faba-165	87	11	likert	likert	ADJ
faba-165	87	12	scale	scale	NOUN
faba-165	87	13	,	,	PUNCT
faba-165	87	14	where	where	SCONJ
faba-165	87	15	respondents	respondent	NOUN
faba-165	87	16	are	be	AUX
faba-165	87	17	asked	ask	VERB
faba-165	87	18	to	to	PART
faba-165	87	19	rate	rate	VERB
faba-165	87	20	their	their	PRON
faba-165	87	21	level	level	NOUN
faba-165	87	22	of	of	ADP
faba-165	87	23	involvement	involvement	NOUN
faba-165	87	24	in	in	ADP
faba-165	87	25	the	the	DET
faba-165	87	26	budgeting	budgeting	NOUN
faba-165	87	27	process	process	NOUN
faba-165	87	28	.	.	PUNCT
faba-165	88	1	in	in	ADP
faba-165	88	2	this	this	DET
faba-165	88	3	case	case	NOUN
faba-165	88	4	,	,	PUNCT
faba-165	88	5	the	the	DET
faba-165	88	6	rating	rating	NOUN
faba-165	88	7	scale	scale	NOUN
faba-165	88	8	ranges	range	VERB
faba-165	88	9	from	from	ADP
faba-165	88	10	1	1	NUM
faba-165	88	11	to	to	ADP
faba-165	88	12	5	5	NUM
faba-165	88	13	,	,	PUNCT
faba-165	88	14	with	with	ADP
faba-165	88	15	1	1	NUM
faba-165	88	16	indicating	indicate	VERB
faba-165	88	17	very	very	ADV
faba-165	88	18	low	low	ADJ
faba-165	88	19	participation	participation	NOUN
faba-165	88	20	and	and	CCONJ
faba-165	88	21	5	5	NUM
faba-165	88	22	indicating	indicate	VERB
faba-165	88	23	very	very	ADV
faba-165	88	24	high	high	ADJ
faba-165	88	25	participation	participation	NOUN
faba-165	88	26	.	.	PUNCT
faba-165	89	1	the	the	DET
faba-165	89	2	formula	formula	NOUN
faba-165	89	3	used	use	VERB
faba-165	89	4	to	to	PART
faba-165	89	5	calculate	calculate	VERB
faba-165	89	6	the	the	DET
faba-165	89	7	average	average	ADJ
faba-165	89	8	score	score	NOUN
faba-165	89	9	of	of	ADP
faba-165	89	10	budgeting	budget	VERB
faba-165	89	11	participation	participation	NOUN
faba-165	89	12	is	be	AUX
faba-165	89	13	as	as	SCONJ
faba-165	89	14	follows	follow	VERB
faba-165	89	15	:	:	PUNCT
faba-165	89	16	budgeting	budget	VERB
faba-165	89	17	=	=	PUNCT
faba-165	89	18	(	(	PUNCT
faba-165	89	19	the	the	DET
faba-165	89	20	total	total	ADJ
faba-165	89	21	score	score	NOUN
faba-165	89	22	of	of	ADP
faba-165	89	23	all	all	DET
faba-165	89	24	respondents	respondent	NOUN
faba-165	89	25	)	)	PUNCT
faba-165	89	26	(	(	PUNCT
faba-165	89	27	the	the	DET
faba-165	89	28	total	total	ADJ
faba-165	89	29	number	number	NOUN
faba-165	89	30	of	of	ADP
faba-165	89	31	respondents	respondent	NOUN
faba-165	89	32	)	)	PUNCT
faba-165	89	33	(	(	PUNCT
faba-165	89	34	1	1	X
faba-165	89	35	)	)	PUNCT
faba-165	89	36	decentralization	decentralization	NOUN
faba-165	89	37	(	(	PUNCT
faba-165	89	38	x2	x2	ADJ
faba-165	89	39	):	):	PUNCT
faba-165	89	40	decentralization	decentralization	NOUN
faba-165	89	41	can	can	AUX
faba-165	89	42	be	be	AUX
faba-165	89	43	measured	measure	VERB
faba-165	89	44	by	by	ADP
faba-165	89	45	collecting	collect	VERB
faba-165	89	46	data	datum	NOUN
faba-165	89	47	on	on	ADP
faba-165	89	48	the	the	DET
faba-165	89	49	level	level	NOUN
faba-165	89	50	of	of	ADP
faba-165	89	51	autonomy	autonomy	NOUN
faba-165	89	52	and	and	CCONJ
faba-165	89	53	responsibility	responsibility	NOUN
faba-165	89	54	given	give	VERB
faba-165	89	55	to	to	ADP
faba-165	89	56	local	local	ADJ
faba-165	89	57	government	government	NOUN
faba-165	89	58	organizations	organization	NOUN
faba-165	89	59	in	in	ADP
faba-165	89	60	decision	decision	NOUN
faba-165	89	61	-	-	PUNCT
faba-165	89	62	making	making	NOUN
faba-165	89	63	.	.	PUNCT
faba-165	90	1	researchers	researcher	NOUN
faba-165	90	2	can	can	AUX
faba-165	90	3	use	use	VERB
faba-165	90	4	a	a	DET
faba-165	90	5	likert	likert	ADJ
faba-165	90	6	scale	scale	NOUN
faba-165	90	7	to	to	PART
faba-165	90	8	assess	assess	VERB
faba-165	90	9	the	the	DET
faba-165	90	10	degree	degree	NOUN
faba-165	90	11	of	of	ADP
faba-165	90	12	decentralization	decentralization	NOUN
faba-165	90	13	within	within	ADP
faba-165	90	14	local	local	ADJ
faba-165	90	15	government	government	NOUN
faba-165	90	16	organizations	organization	NOUN
faba-165	90	17	.	.	PUNCT
faba-165	91	1	the	the	DET
faba-165	91	2	rating	rating	NOUN
faba-165	91	3	scale	scale	NOUN
faba-165	91	4	can	can	AUX
faba-165	91	5	range	range	VERB
faba-165	91	6	from	from	ADP
faba-165	91	7	1	1	NUM
faba-165	91	8	to	to	ADP
faba-165	91	9	5	5	NUM
faba-165	91	10	,	,	PUNCT
faba-165	91	11	with	with	ADP
faba-165	91	12	1	1	NUM
faba-165	91	13	indicating	indicate	VERB
faba-165	91	14	low	low	ADJ
faba-165	91	15	decentralization	decentralization	NOUN
faba-165	91	16	and	and	CCONJ
faba-165	91	17	5	5	NUM
faba-165	91	18	indicating	indicate	VERB
faba-165	91	19	high	high	ADJ
faba-165	91	20	decentralization	decentralization	NOUN
faba-165	91	21	.	.	PUNCT
faba-165	92	1	the	the	DET
faba-165	92	2	formula	formula	NOUN
faba-165	92	3	used	use	VERB
faba-165	92	4	to	to	PART
faba-165	92	5	calculate	calculate	VERB
faba-165	92	6	the	the	DET
faba-165	92	7	average	average	ADJ
faba-165	92	8	decentralization	decentralization	NOUN
faba-165	92	9	score	score	NOUN
faba-165	92	10	is	be	AUX
faba-165	92	11	as	as	SCONJ
faba-165	92	12	follows	follow	VERB
faba-165	92	13	:	:	PUNCT
faba-165	92	14	decentralization	decentralization	NOUN
faba-165	92	15	=	=	PUNCT
faba-165	92	16	(	(	PUNCT
faba-165	92	17	the	the	DET
faba-165	92	18	total	total	ADJ
faba-165	92	19	score	score	NOUN
faba-165	92	20	of	of	ADP
faba-165	92	21	all	all	DET
faba-165	92	22	respondents	respondent	NOUN
faba-165	92	23	)	)	PUNCT
faba-165	92	24	(	(	PUNCT
faba-165	92	25	the	the	DET
faba-165	92	26	total	total	ADJ
faba-165	92	27	number	number	NOUN
faba-165	92	28	of	of	ADP
faba-165	92	29	respondents	respondent	NOUN
faba-165	92	30	)	)	PUNCT
faba-165	92	31	(	(	PUNCT
faba-165	92	32	2	2	X
faba-165	92	33	)	)	PUNCT
faba-165	92	34	work	work	NOUN
faba-165	92	35	motivation	motivation	NOUN
faba-165	92	36	(	(	PUNCT
faba-165	92	37	x3	x3	ADJ
faba-165	92	38	):	):	PUNCT
faba-165	92	39	work	work	NOUN
faba-165	92	40	motivation	motivation	NOUN
faba-165	92	41	can	can	AUX
faba-165	92	42	be	be	AUX
faba-165	92	43	measured	measure	VERB
faba-165	92	44	using	use	VERB
faba-165	92	45	a	a	DET
faba-165	92	46	likert	likert	ADJ
faba-165	92	47	scale	scale	NOUN
faba-165	92	48	that	that	PRON
faba-165	92	49	assesses	assess	VERB
faba-165	92	50	relevant	relevant	ADJ
faba-165	92	51	motivational	motivational	ADJ
faba-165	92	52	factors	factor	NOUN
faba-165	92	53	such	such	ADJ
faba-165	92	54	as	as	ADP
faba-165	92	55	recognition	recognition	NOUN
faba-165	92	56	,	,	PUNCT
faba-165	92	57	involvement	involvement	NOUN
faba-165	92	58	in	in	ADP
faba-165	92	59	decision	decision	NOUN
faba-165	92	60	-	-	PUNCT
faba-165	92	61	making	making	NOUN
faba-165	92	62	,	,	PUNCT
faba-165	92	63	and	and	CCONJ
faba-165	92	64	career	career	NOUN
faba-165	92	65	development	development	NOUN
faba-165	92	66	opportunities	opportunity	NOUN
faba-165	92	67	.	.	PUNCT
faba-165	93	1	respondents	respondent	NOUN
faba-165	93	2	are	be	AUX
faba-165	93	3	asked	ask	VERB
faba-165	93	4	to	to	PART
faba-165	93	5	rate	rate	VERB
faba-165	93	6	their	their	PRON
faba-165	93	7	level	level	NOUN
faba-165	93	8	of	of	ADP
faba-165	93	9	agreement	agreement	NOUN
faba-165	93	10	or	or	CCONJ
faba-165	93	11	disagreement	disagreement	NOUN
faba-165	93	12	with	with	ADP
faba-165	93	13	statements	statement	NOUN
faba-165	93	14	related	relate	VERB
faba-165	93	15	to	to	ADP
faba-165	93	16	work	work	NOUN
faba-165	93	17	motivation	motivation	NOUN
faba-165	93	18	.	.	PUNCT
faba-165	94	1	the	the	DET
faba-165	94	2	rating	rating	NOUN
faba-165	94	3	scale	scale	NOUN
faba-165	94	4	used	use	VERB
faba-165	94	5	can	can	AUX
faba-165	94	6	range	range	VERB
faba-165	94	7	from	from	ADP
faba-165	94	8	1	1	NUM
faba-165	94	9	to	to	ADP
faba-165	94	10	5	5	NUM
faba-165	94	11	,	,	PUNCT
faba-165	94	12	with	with	ADP
faba-165	94	13	1	1	NUM
faba-165	94	14	indicating	indicate	VERB
faba-165	94	15	low	low	ADJ
faba-165	94	16	motivation	motivation	NOUN
faba-165	94	17	and	and	CCONJ
faba-165	94	18	5	5	NUM
faba-165	94	19	indicating	indicate	VERB
faba-165	94	20	high	high	ADJ
faba-165	94	21	motivation	motivation	NOUN
faba-165	94	22	.	.	PUNCT
faba-165	95	1	the	the	DET
faba-165	95	2	formula	formula	NOUN
faba-165	95	3	used	use	VERB
faba-165	95	4	to	to	PART
faba-165	95	5	calculate	calculate	VERB
faba-165	95	6	the	the	DET
faba-165	95	7	average	average	ADJ
faba-165	95	8	score	score	NOUN
faba-165	95	9	of	of	ADP
faba-165	95	10	work	work	NOUN
faba-165	95	11	motivation	motivation	NOUN
faba-165	95	12	is	be	AUX
faba-165	95	13	as	as	SCONJ
faba-165	95	14	follows	follow	VERB
faba-165	95	15	:	:	PUNCT
faba-165	95	16	work	work	NOUN
faba-165	95	17	motivation	motivation	NOUN
faba-165	95	18	=	=	PUNCT
faba-165	95	19	(	(	PUNCT
faba-165	95	20	the	the	DET
faba-165	95	21	total	total	ADJ
faba-165	95	22	score	score	NOUN
faba-165	95	23	of	of	ADP
faba-165	95	24	all	all	DET
faba-165	95	25	respondents	respondent	NOUN
faba-165	95	26	)	)	PUNCT
faba-165	95	27	(	(	PUNCT
faba-165	95	28	the	the	DET
faba-165	95	29	total	total	ADJ
faba-165	95	30	number	number	NOUN
faba-165	95	31	of	of	ADP
faba-165	95	32	respondents	respondent	NOUN
faba-165	95	33	)	)	PUNCT
faba-165	95	34	(	(	PUNCT
faba-165	95	35	3	3	X
faba-165	95	36	)	)	PUNCT
faba-165	95	37	organizational	organizational	ADJ
faba-165	95	38	performance	performance	NOUN
faba-165	95	39	(	(	PUNCT
faba-165	95	40	y	y	NOUN
faba-165	95	41	):	):	PUNCT
faba-165	95	42	in	in	ADP
faba-165	95	43	this	this	DET
faba-165	95	44	research	research	NOUN
faba-165	95	45	,	,	PUNCT
faba-165	95	46	proxies	proxy	NOUN
faba-165	95	47	that	that	PRON
faba-165	95	48	can	can	AUX
faba-165	95	49	be	be	AUX
faba-165	95	50	used	use	VERB
faba-165	95	51	to	to	PART
faba-165	95	52	measure	measure	VERB
faba-165	95	53	organizational	organizational	ADJ
faba-165	95	54	performance	performance	NOUN
faba-165	95	55	are	be	AUX
faba-165	95	56	the	the	DET
faba-165	95	57	percentage	percentage	NOUN
faba-165	95	58	of	of	ADP
faba-165	95	59	target	target	NOUN
faba-165	95	60	achievement	achievement	NOUN
faba-165	95	61	,	,	PUNCT
faba-165	95	62	efficiency	efficiency	NOUN
faba-165	95	63	ratio	ratio	NOUN
faba-165	95	64	,	,	PUNCT
faba-165	95	65	satisfaction	satisfaction	NOUN
faba-165	95	66	score	score	NOUN
faba-165	95	67	of	of	ADP
faba-165	95	68	the	the	DET
faba-165	95	69	community	community	NOUN
faba-165	95	70	,	,	PUNCT
faba-165	95	71	and	and	CCONJ
faba-165	95	72	the	the	DET
faba-165	95	73	percentage	percentage	NOUN
faba-165	95	74	of	of	ADP
faba-165	95	75	ninik	ninik	PROPN
faba-165	95	76	srijani	srijani	PROPN
faba-165	95	77	and	and	CCONJ
faba-165	95	78	siti	siti	PROPN
faba-165	95	79	aisyah	aisyah	PROPN
faba-165	95	80	/	/	SYM
faba-165	95	81	finance	finance	NOUN
faba-165	95	82	,	,	PUNCT
faba-165	95	83	accounting	accounting	NOUN
faba-165	95	84	and	and	CCONJ
faba-165	95	85	business	business	NOUN
faba-165	95	86	analysis	analysis	NOUN
faba-165	95	87	,	,	PUNCT
faba-165	95	88	volume	volume	NOUN
faba-165	95	89	5	5	NUM
faba-165	95	90	,	,	PUNCT
faba-165	95	91	issue	issue	NOUN
faba-165	95	92	2	2	NUM
faba-165	95	93	,	,	PUNCT
faba-165	95	94	2023	2023	NUM
faba-165	95	95	94	94	NUM
faba-165	95	96	community	community	NOUN
faba-165	95	97	complaints	complaint	NOUN
faba-165	95	98	resolved	resolve	VERB
faba-165	95	99	for	for	ADP
faba-165	95	100	service	service	NOUN
faba-165	95	101	quality	quality	NOUN
faba-165	95	102	.	.	PUNCT
faba-165	96	1	the	the	DET
faba-165	96	2	selection	selection	NOUN
faba-165	96	3	of	of	ADP
faba-165	96	4	these	these	DET
faba-165	96	5	proxies	proxy	NOUN
faba-165	96	6	is	be	AUX
faba-165	96	7	based	base	VERB
faba-165	96	8	on	on	ADP
faba-165	96	9	predetermined	predetermine	VERB
faba-165	96	10	performance	performance	NOUN
faba-165	96	11	indicators	indicator	NOUN
faba-165	96	12	and	and	CCONJ
faba-165	96	13	has	have	AUX
faba-165	96	14	considered	consider	VERB
faba-165	96	15	their	their	PRON
faba-165	96	16	validity	validity	NOUN
faba-165	96	17	and	and	CCONJ
faba-165	96	18	relevance	relevance	NOUN
faba-165	96	19	to	to	ADP
faba-165	96	20	the	the	DET
faba-165	96	21	context	context	NOUN
faba-165	96	22	of	of	ADP
faba-165	96	23	the	the	DET
faba-165	96	24	local	local	ADJ
faba-165	96	25	government	government	NOUN
faba-165	96	26	organization	organization	NOUN
faba-165	96	27	being	be	AUX
faba-165	96	28	studied	study	VERB
faba-165	96	29	.	.	PUNCT
faba-165	97	1	yi	yi	PROPN
faba-165	98	1	=	=	PUNCT
faba-165	98	2	β0	β0	PROPN
faba-165	99	1	+	+	CCONJ
faba-165	99	2	β1x1i	β1x1i	PUNCT
faba-165	100	1	+	+	CCONJ
faba-165	100	2	β2x2i	β2x2i	PUNCT
faba-165	100	3	+	+	CCONJ
faba-165	100	4	⋯	⋯	VERB
faba-165	100	5	+	+	NUM
faba-165	100	6	βkxki	βkxki	NOUN
faba-165	100	7	+	+	X
faba-165	100	8	βk+1x(k+1)i	βk+1x(k+1)i	NOUN
faba-165	100	9	+	+	CCONJ
faba-165	100	10	εi	εi	INTJ
faba-165	100	11	(	(	PUNCT
faba-165	100	12	4	4	NUM
faba-165	100	13	)	)	PUNCT
faba-165	100	14	the	the	DET
faba-165	100	15	formula	formula	NOUN
faba-165	100	16	is	be	AUX
faba-165	100	17	used	use	VERB
faba-165	100	18	to	to	PART
faba-165	100	19	estimate	estimate	VERB
faba-165	100	20	the	the	DET
faba-165	100	21	mean	mean	ADJ
faba-165	100	22	value	value	NOUN
faba-165	100	23	of	of	ADP
faba-165	100	24	the	the	DET
faba-165	100	25	dependent	dependent	ADJ
faba-165	100	26	variable	variable	NOUN
faba-165	100	27	(	(	PUNCT
faba-165	100	28	y	y	NOUN
faba-165	100	29	)	)	PUNCT
faba-165	100	30	based	base	VERB
faba-165	100	31	on	on	ADP
faba-165	100	32	the	the	DET
faba-165	100	33	values	value	NOUN
faba-165	100	34	of	of	ADP
faba-165	100	35	independent	independent	ADJ
faba-165	100	36	variables	variable	NOUN
faba-165	100	37	(	(	PUNCT
faba-165	100	38	x1	x1	PROPN
faba-165	100	39	to	to	ADP
faba-165	100	40	xk	xk	NOUN
faba-165	100	41	)	)	PUNCT
faba-165	100	42	using	use	VERB
faba-165	100	43	a	a	DET
faba-165	100	44	linear	linear	ADJ
faba-165	100	45	equation	equation	NOUN
faba-165	100	46	model	model	NOUN
faba-165	100	47	.	.	PUNCT
faba-165	101	1	the	the	DET
faba-165	101	2	process	process	NOUN
faba-165	101	3	of	of	ADP
faba-165	101	4	estimating	estimate	VERB
faba-165	101	5	regression	regression	NOUN
faba-165	101	6	coefficients	coefficient	NOUN
faba-165	101	7	is	be	AUX
faba-165	101	8	done	do	VERB
faba-165	101	9	by	by	ADP
faba-165	101	10	minimizing	minimize	VERB
faba-165	101	11	the	the	DET
faba-165	101	12	error	error	NOUN
faba-165	101	13	(	(	PUNCT
faba-165	101	14	ε	ε	PROPN
faba-165	101	15	)	)	PUNCT
faba-165	101	16	between	between	ADP
faba-165	101	17	the	the	DET
faba-165	101	18	observed	observe	VERB
faba-165	101	19	values	value	NOUN
faba-165	101	20	of	of	ADP
faba-165	101	21	y	y	PROPN
faba-165	101	22	and	and	CCONJ
faba-165	101	23	the	the	DET
faba-165	101	24	predicted	predict	VERB
faba-165	101	25	values	value	NOUN
faba-165	101	26	by	by	ADP
faba-165	101	27	the	the	DET
faba-165	101	28	regression	regression	NOUN
faba-165	101	29	model	model	NOUN
faba-165	101	30	.	.	PUNCT
faba-165	102	1	this	this	PRON
faba-165	102	2	also	also	ADV
faba-165	102	3	aims	aim	VERB
faba-165	102	4	to	to	PART
faba-165	102	5	measure	measure	VERB
faba-165	102	6	the	the	DET
faba-165	102	7	performance	performance	NOUN
faba-165	102	8	of	of	ADP
faba-165	102	9	local	local	ADJ
faba-165	102	10	government	government	NOUN
faba-165	102	11	organizations	organization	NOUN
faba-165	102	12	through	through	ADP
faba-165	102	13	the	the	DET
faba-165	102	14	work	work	NOUN
faba-165	102	15	standards	standard	NOUN
faba-165	102	16	established	establish	VERB
faba-165	102	17	by	by	ADP
faba-165	102	18	regulations	regulation	NOUN
faba-165	102	19	in	in	ADP
faba-165	102	20	each	each	DET
faba-165	102	21	government	government	NOUN
faba-165	102	22	agency	agency	NOUN
faba-165	102	23	.	.	PUNCT
faba-165	103	1	multiple	multiple	ADJ
faba-165	103	2	linear	linear	ADJ
faba-165	103	3	regression	regression	NOUN
faba-165	103	4	analysis	analysis	NOUN
faba-165	103	5	:	:	PUNCT
faba-165	103	6	this	this	DET
faba-165	103	7	formula	formula	NOUN
faba-165	103	8	refers	refer	VERB
faba-165	103	9	to	to	ADP
faba-165	103	10	a	a	DET
faba-165	103	11	linear	linear	ADJ
faba-165	103	12	regression	regression	NOUN
faba-165	103	13	model	model	NOUN
faba-165	103	14	used	use	VERB
faba-165	103	15	to	to	PART
faba-165	103	16	estimate	estimate	VERB
faba-165	103	17	the	the	DET
faba-165	103	18	mean	mean	ADJ
faba-165	103	19	value	value	NOUN
faba-165	103	20	of	of	ADP
faba-165	103	21	the	the	DET
faba-165	103	22	explanatory	explanatory	ADJ
faba-165	103	23	variable	variable	NOUN
faba-165	103	24	based	base	VERB
faba-165	103	25	on	on	ADP
faba-165	103	26	the	the	DET
faba-165	103	27	values	value	NOUN
faba-165	103	28	of	of	ADP
faba-165	103	29	predictor	predictor	NOUN
faba-165	103	30	variables	variable	NOUN
faba-165	103	31	(	(	PUNCT
faba-165	103	32	x1	x1	PROPN
faba-165	103	33	to	to	ADP
faba-165	103	34	xk	xk	PROPN
faba-165	103	35	)	)	PUNCT
faba-165	103	36	in	in	ADP
faba-165	103	37	the	the	DET
faba-165	103	38	linear	linear	ADJ
faba-165	103	39	regression	regression	NOUN
faba-165	103	40	between	between	ADP
faba-165	103	41	the	the	DET
faba-165	103	42	independent	independent	ADJ
faba-165	103	43	and	and	CCONJ
faba-165	103	44	dependent	dependent	ADJ
faba-165	103	45	variables	variable	NOUN
faba-165	103	46	.	.	PUNCT
faba-165	104	1	the	the	DET
faba-165	104	2	linear	linear	ADJ
faba-165	104	3	regression	regression	NOUN
faba-165	104	4	model	model	NOUN
faba-165	104	5	is	be	AUX
faba-165	104	6	expressed	express	VERB
faba-165	104	7	in	in	ADP
faba-165	104	8	equation	equation	NOUN
faba-165	104	9	formulation	formulation	NOUN
faba-165	104	10	as	as	SCONJ
faba-165	104	11	follows	follow	VERB
faba-165	104	12	:	:	PUNCT
faba-165	104	13	y	y	PROPN
faba-165	104	14	=	=	SYM
faba-165	104	15	β0	β0	PROPN
faba-165	104	16	+	+	CCONJ
faba-165	104	17	β1	β1	PROPN
faba-165	104	18	budgeting	budget	VERB
faba-165	104	19	+	+	CCONJ
faba-165	104	20	β2	β2	ADJ
faba-165	104	21	decentralization	decentralization	NOUN
faba-165	104	22	+	+	CCONJ
faba-165	104	23	β3	β3	VERB
faba-165	104	24	work	work	NOUN
faba-165	104	25	motivation	motivation	NOUN
faba-165	104	26	+	+	CCONJ
faba-165	104	27	ε	ε	PROPN
faba-165	104	28	(	(	PUNCT
faba-165	104	29	5	5	NUM
faba-165	104	30	)	)	PUNCT
faba-165	104	31	in	in	ADP
faba-165	104	32	the	the	DET
faba-165	104	33	equation	equation	NOUN
faba-165	104	34	above	above	ADV
faba-165	104	35	,	,	PUNCT
faba-165	104	36	y	y	PROPN
faba-165	104	37	is	be	AUX
faba-165	104	38	the	the	DET
faba-165	104	39	dependent	dependent	ADJ
faba-165	104	40	variable	variable	NOUN
faba-165	104	41	that	that	PRON
faba-165	104	42	we	we	PRON
faba-165	104	43	want	want	VERB
faba-165	104	44	to	to	PART
faba-165	104	45	predict	predict	VERB
faba-165	104	46	,	,	PUNCT
faba-165	104	47	x1	x1	PROPN
faba-165	104	48	to	to	ADP
faba-165	104	49	xk	xk	PROPN
faba-165	104	50	are	be	AUX
faba-165	104	51	the	the	DET
faba-165	104	52	independent	independent	ADJ
faba-165	104	53	variables	variable	NOUN
faba-165	104	54	used	use	VERB
faba-165	104	55	to	to	PART
faba-165	104	56	predict	predict	VERB
faba-165	104	57	y	y	PROPN
faba-165	104	58	,	,	PUNCT
faba-165	104	59	β0	β0	ADJ
faba-165	104	60	to	to	PART
faba-165	104	61	βk	βk	VERB
faba-165	104	62	are	be	AUX
faba-165	104	63	the	the	DET
faba-165	104	64	regression	regression	NOUN
faba-165	104	65	coefficients	coefficient	NOUN
faba-165	104	66	to	to	PART
faba-165	104	67	be	be	AUX
faba-165	104	68	estimated	estimate	VERB
faba-165	104	69	,	,	PUNCT
faba-165	104	70	and	and	CCONJ
faba-165	104	71	ε	ε	PROPN
faba-165	104	72	is	be	AUX
faba-165	104	73	the	the	DET
faba-165	104	74	error	error	NOUN
faba-165	104	75	term	term	NOUN
faba-165	104	76	representing	represent	VERB
faba-165	104	77	the	the	DET
faba-165	104	78	difference	difference	NOUN
faba-165	104	79	between	between	ADP
faba-165	104	80	the	the	DET
faba-165	104	81	observed	observe	VERB
faba-165	104	82	values	value	NOUN
faba-165	104	83	of	of	ADP
faba-165	104	84	y	y	PROPN
faba-165	104	85	and	and	CCONJ
faba-165	104	86	the	the	DET
faba-165	104	87	predicted	predict	VERB
faba-165	104	88	values	value	NOUN
faba-165	104	89	by	by	ADP
faba-165	104	90	the	the	DET
faba-165	104	91	regression	regression	NOUN
faba-165	104	92	model	model	NOUN
faba-165	104	93	.	.	PUNCT
faba-165	105	1	the	the	DET
faba-165	105	2	main	main	ADJ
faba-165	105	3	objective	objective	NOUN
faba-165	105	4	in	in	ADP
faba-165	105	5	linear	linear	PROPN
faba-165	105	6	regression	regression	NOUN
faba-165	105	7	is	be	AUX
faba-165	105	8	to	to	PART
faba-165	105	9	minimize	minimize	VERB
faba-165	105	10	the	the	DET
faba-165	105	11	error	error	NOUN
faba-165	105	12	(	(	PUNCT
faba-165	105	13	ε	ε	PROPN
faba-165	105	14	)	)	PUNCT
faba-165	105	15	between	between	ADP
faba-165	105	16	the	the	DET
faba-165	105	17	observed	observe	VERB
faba-165	105	18	values	value	NOUN
faba-165	105	19	of	of	ADP
faba-165	105	20	y	y	PROPN
faba-165	105	21	and	and	CCONJ
faba-165	105	22	the	the	DET
faba-165	105	23	predicted	predict	VERB
faba-165	105	24	values	value	NOUN
faba-165	105	25	by	by	ADP
faba-165	105	26	the	the	DET
faba-165	105	27	regression	regression	NOUN
faba-165	105	28	model	model	NOUN
faba-165	105	29	.	.	PUNCT
faba-165	106	1	this	this	DET
faba-165	106	2	process	process	NOUN
faba-165	106	3	involves	involve	VERB
faba-165	106	4	estimating	estimate	VERB
faba-165	106	5	the	the	DET
faba-165	106	6	regression	regression	NOUN
faba-165	106	7	coefficients	coefficient	NOUN
faba-165	106	8	(	(	PUNCT
faba-165	106	9	β0	β0	ADP
faba-165	106	10	to	to	PART
faba-165	106	11	βk	βk	VERB
faba-165	106	12	)	)	PUNCT
faba-165	106	13	that	that	PRON
faba-165	106	14	depict	depict	VERB
faba-165	106	15	the	the	DET
faba-165	106	16	contribution	contribution	NOUN
faba-165	106	17	of	of	ADP
faba-165	106	18	each	each	DET
faba-165	106	19	independent	independent	ADJ
faba-165	106	20	variable	variable	NOUN
faba-165	106	21	to	to	ADP
faba-165	106	22	the	the	DET
faba-165	106	23	dependent	dependent	ADJ
faba-165	106	24	variable	variable	NOUN
faba-165	106	25	.	.	PUNCT
faba-165	107	1	by	by	ADP
faba-165	107	2	obtaining	obtain	VERB
faba-165	107	3	good	good	ADJ
faba-165	107	4	estimates	estimate	NOUN
faba-165	107	5	of	of	ADP
faba-165	107	6	the	the	DET
faba-165	107	7	regression	regression	NOUN
faba-165	107	8	coefficients	coefficient	NOUN
faba-165	107	9	,	,	PUNCT
faba-165	107	10	researchers	researcher	NOUN
faba-165	107	11	can	can	AUX
faba-165	107	12	use	use	VERB
faba-165	107	13	the	the	DET
faba-165	107	14	linear	linear	ADJ
faba-165	107	15	regression	regression	NOUN
faba-165	107	16	model	model	NOUN
faba-165	107	17	to	to	PART
faba-165	107	18	predict	predict	VERB
faba-165	107	19	the	the	DET
faba-165	107	20	values	value	NOUN
faba-165	107	21	of	of	ADP
faba-165	107	22	the	the	DET
faba-165	107	23	explanatory	explanatory	ADJ
faba-165	107	24	variable	variable	NOUN
faba-165	107	25	based	base	VERB
faba-165	107	26	on	on	ADP
faba-165	107	27	the	the	DET
faba-165	107	28	given	give	VERB
faba-165	107	29	predictor	predictor	NOUN
faba-165	107	30	variable	variable	ADJ
faba-165	107	31	values	value	NOUN
faba-165	107	32	.	.	PUNCT
faba-165	108	1	in	in	ADP
faba-165	108	2	the	the	DET
faba-165	108	3	context	context	NOUN
faba-165	108	4	of	of	ADP
faba-165	108	5	this	this	DET
faba-165	108	6	research	research	NOUN
faba-165	108	7	,	,	PUNCT
faba-165	108	8	the	the	DET
faba-165	108	9	formula	formula	NOUN
faba-165	108	10	depicts	depict	VERB
faba-165	108	11	the	the	DET
faba-165	108	12	approach	approach	NOUN
faba-165	108	13	used	use	VERB
faba-165	108	14	to	to	PART
faba-165	108	15	analyze	analyze	VERB
faba-165	108	16	the	the	DET
faba-165	108	17	relationship	relationship	NOUN
faba-165	108	18	between	between	ADP
faba-165	108	19	the	the	DET
faba-165	108	20	dependent	dependent	ADJ
faba-165	108	21	and	and	CCONJ
faba-165	108	22	independent	independent	ADJ
faba-165	108	23	variables	variable	NOUN
faba-165	108	24	through	through	ADP
faba-165	108	25	a	a	DET
faba-165	108	26	linear	linear	ADJ
faba-165	108	27	regression	regression	NOUN
faba-165	108	28	model	model	NOUN
faba-165	108	29	.	.	PUNCT
faba-165	109	1	by	by	ADP
faba-165	109	2	minimizing	minimize	VERB
faba-165	109	3	the	the	DET
faba-165	109	4	error	error	NOUN
faba-165	109	5	between	between	ADP
faba-165	109	6	the	the	DET
faba-165	109	7	observed	observe	VERB
faba-165	109	8	and	and	CCONJ
faba-165	109	9	predicted	predict	VERB
faba-165	109	10	values	value	NOUN
faba-165	109	11	,	,	PUNCT
faba-165	109	12	readers	reader	NOUN
faba-165	109	13	can	can	AUX
faba-165	109	14	gain	gain	VERB
faba-165	109	15	a	a	DET
faba-165	109	16	better	well	ADJ
faba-165	109	17	understanding	understanding	NOUN
faba-165	109	18	of	of	ADP
faba-165	109	19	the	the	DET
faba-165	109	20	influence	influence	NOUN
faba-165	109	21	of	of	ADP
faba-165	109	22	the	the	DET
faba-165	109	23	independent	independent	ADJ
faba-165	109	24	variables	variable	NOUN
faba-165	109	25	on	on	ADP
faba-165	109	26	the	the	DET
faba-165	109	27	dependent	dependent	ADJ
faba-165	109	28	variable	variable	NOUN
faba-165	109	29	in	in	ADP
faba-165	109	30	this	this	DET
faba-165	109	31	study	study	NOUN
faba-165	109	32	.	.	PUNCT
faba-165	110	1	result	result	NOUN
faba-165	110	2	and	and	CCONJ
faba-165	110	3	discussion	discussion	NOUN
faba-165	110	4	in	in	ADP
faba-165	110	5	a	a	DET
faba-165	110	6	local	local	ADJ
faba-165	110	7	government	government	NOUN
faba-165	110	8	organization	organization	NOUN
faba-165	110	9	,	,	PUNCT
faba-165	110	10	there	there	PRON
faba-165	110	11	are	be	VERB
faba-165	110	12	criteria	criterion	NOUN
faba-165	110	13	used	use	VERB
faba-165	110	14	to	to	PART
faba-165	110	15	determine	determine	VERB
faba-165	110	16	the	the	DET
faba-165	110	17	sample	sample	NOUN
faba-165	110	18	of	of	ADP
faba-165	110	19	employees	employee	NOUN
faba-165	110	20	who	who	PRON
faba-165	110	21	will	will	AUX
faba-165	110	22	be	be	AUX
faba-165	110	23	the	the	DET
faba-165	110	24	subjects	subject	NOUN
faba-165	110	25	of	of	ADP
faba-165	110	26	the	the	DET
faba-165	110	27	research	research	NOUN
faba-165	110	28	.	.	PUNCT
faba-165	111	1	the	the	DET
faba-165	111	2	process	process	NOUN
faba-165	111	3	of	of	ADP
faba-165	111	4	determining	determine	VERB
faba-165	111	5	this	this	DET
faba-165	111	6	sample	sample	NOUN
faba-165	111	7	aims	aim	VERB
faba-165	111	8	to	to	PART
faba-165	111	9	ensure	ensure	VERB
faba-165	111	10	that	that	SCONJ
faba-165	111	11	the	the	DET
faba-165	111	12	research	research	NOUN
faba-165	111	13	can	can	AUX
faba-165	111	14	effectively	effectively	ADV
faba-165	111	15	address	address	VERB
faba-165	111	16	the	the	DET
faba-165	111	17	research	research	NOUN
faba-165	111	18	questions	question	NOUN
faba-165	111	19	.	.	PUNCT
faba-165	112	1	some	some	DET
faba-165	112	2	criteria	criterion	NOUN
faba-165	112	3	used	use	VERB
faba-165	112	4	in	in	ADP
faba-165	112	5	this	this	DET
faba-165	112	6	study	study	NOUN
faba-165	112	7	include	include	VERB
faba-165	112	8	:	:	PUNCT
faba-165	112	9	one	one	NUM
faba-165	112	10	of	of	ADP
faba-165	112	11	the	the	DET
faba-165	112	12	criteria	criterion	NOUN
faba-165	112	13	used	use	VERB
faba-165	112	14	is	be	AUX
faba-165	112	15	to	to	PART
faba-165	112	16	have	have	VERB
faba-165	112	17	a	a	DET
faba-165	112	18	minimum	minimum	NOUN
faba-165	112	19	of	of	ADP
faba-165	112	20	one	one	NUM
faba-165	112	21	year	year	NOUN
faba-165	112	22	of	of	ADP
faba-165	112	23	tenure	tenure	NOUN
faba-165	112	24	.	.	PUNCT
faba-165	113	1	this	this	PRON
faba-165	113	2	is	be	AUX
faba-165	113	3	done	do	VERB
faba-165	113	4	to	to	PART
faba-165	113	5	ensure	ensure	VERB
faba-165	113	6	that	that	SCONJ
faba-165	113	7	the	the	DET
faba-165	113	8	sampled	sample	VERB
faba-165	113	9	employees	employee	NOUN
faba-165	113	10	have	have	VERB
faba-165	113	11	sufficient	sufficient	ADJ
faba-165	113	12	experience	experience	NOUN
faba-165	113	13	in	in	ADP
faba-165	113	14	the	the	DET
faba-165	113	15	working	work	VERB
faba-165	113	16	environment	environment	NOUN
faba-165	113	17	of	of	ADP
faba-165	113	18	the	the	DET
faba-165	113	19	local	local	ADJ
faba-165	113	20	government	government	NOUN
faba-165	113	21	organization	organization	NOUN
faba-165	113	22	.	.	PUNCT
faba-165	114	1	by	by	ADP
faba-165	114	2	having	have	VERB
faba-165	114	3	a	a	DET
faba-165	114	4	longer	long	ADJ
faba-165	114	5	tenure	tenure	NOUN
faba-165	114	6	,	,	PUNCT
faba-165	114	7	the	the	DET
faba-165	114	8	assessment	assessment	NOUN
faba-165	114	9	of	of	ADP
faba-165	114	10	employee	employee	NOUN
faba-165	114	11	performance	performance	NOUN
faba-165	114	12	can	can	AUX
faba-165	114	13	be	be	AUX
faba-165	114	14	done	do	VERB
faba-165	114	15	more	more	ADV
faba-165	114	16	validly	validly	ADV
faba-165	114	17	,	,	PUNCT
faba-165	114	18	as	as	SCONJ
faba-165	114	19	they	they	PRON
faba-165	114	20	have	have	VERB
faba-165	114	21	experience	experience	NOUN
faba-165	114	22	covering	cover	VERB
faba-165	114	23	a	a	DET
faba-165	114	24	longer	long	ADJ
faba-165	114	25	period	period	NOUN
faba-165	114	26	of	of	ADP
faba-165	114	27	time	time	NOUN
faba-165	114	28	.	.	PUNCT
faba-165	115	1	another	another	DET
faba-165	115	2	criterion	criterion	NOUN
faba-165	115	3	is	be	AUX
faba-165	115	4	employees	employee	NOUN
faba-165	115	5	of	of	ADP
faba-165	115	6	the	the	DET
faba-165	115	7	local	local	ADJ
faba-165	115	8	government	government	NOUN
faba-165	115	9	organization	organization	NOUN
faba-165	115	10	who	who	PRON
faba-165	115	11	actively	actively	ADV
faba-165	115	12	participate	participate	VERB
faba-165	115	13	in	in	ADP
faba-165	115	14	the	the	DET
faba-165	115	15	budgeting	budgeting	NOUN
faba-165	115	16	process	process	NOUN
faba-165	115	17	.	.	PUNCT
faba-165	116	1	this	this	PRON
faba-165	116	2	is	be	AUX
faba-165	116	3	important	important	ADJ
faba-165	116	4	because	because	SCONJ
faba-165	116	5	participation	participation	NOUN
faba-165	116	6	in	in	ADP
faba-165	116	7	budgeting	budgeting	NOUN
faba-165	116	8	can	can	AUX
faba-165	116	9	have	have	VERB
faba-165	116	10	an	an	DET
faba-165	116	11	influence	influence	NOUN
faba-165	116	12	on	on	ADP
faba-165	116	13	employee	employee	NOUN
faba-165	116	14	performance	performance	NOUN
faba-165	116	15	and	and	CCONJ
faba-165	116	16	is	be	AUX
faba-165	116	17	also	also	ADV
faba-165	116	18	related	relate	VERB
faba-165	116	19	to	to	ADP
faba-165	116	20	government	government	NOUN
faba-165	116	21	financial	financial	ADJ
faba-165	116	22	management	management	NOUN
faba-165	116	23	.	.	PUNCT
faba-165	117	1	by	by	ADP
faba-165	117	2	selecting	select	VERB
faba-165	117	3	employees	employee	NOUN
faba-165	117	4	involved	involve	VERB
faba-165	117	5	in	in	ADP
faba-165	117	6	this	this	DET
faba-165	117	7	process	process	NOUN
faba-165	117	8	,	,	PUNCT
faba-165	117	9	the	the	DET
faba-165	117	10	research	research	NOUN
faba-165	117	11	findings	finding	NOUN
faba-165	117	12	can	can	AUX
faba-165	117	13	analyze	analyze	VERB
faba-165	117	14	the	the	DET
faba-165	117	15	impact	impact	NOUN
faba-165	117	16	of	of	ADP
faba-165	117	17	budgeting	budget	VERB
faba-165	117	18	on	on	ADP
faba-165	117	19	their	their	PRON
faba-165	117	20	performance	performance	NOUN
faba-165	117	21	.	.	PUNCT
faba-165	118	1	another	another	DET
faba-165	118	2	criterion	criterion	NOUN
faba-165	118	3	is	be	AUX
faba-165	118	4	employees	employee	NOUN
faba-165	118	5	who	who	PRON
faba-165	118	6	have	have	VERB
faba-165	118	7	decision	decision	NOUN
faba-165	118	8	-	-	PUNCT
faba-165	118	9	making	make	VERB
faba-165	118	10	authority	authority	NOUN
faba-165	118	11	in	in	ADP
faba-165	118	12	the	the	DET
faba-165	118	13	local	local	ADJ
faba-165	118	14	government	government	NOUN
faba-165	118	15	organization	organization	NOUN
faba-165	118	16	,	,	PUNCT
faba-165	118	17	such	such	ADJ
faba-165	118	18	as	as	ADP
faba-165	118	19	department	department	NOUN
faba-165	118	20	heads	head	NOUN
faba-165	118	21	,	,	PUNCT
faba-165	118	22	agency	agency	NOUN
faba-165	118	23	heads	head	NOUN
faba-165	118	24	,	,	PUNCT
faba-165	118	25	section	section	NOUN
faba-165	118	26	heads	head	NOUN
faba-165	118	27	,	,	PUNCT
faba-165	118	28	and	and	CCONJ
faba-165	118	29	division	division	NOUN
faba-165	118	30	heads	head	NOUN
faba-165	118	31	.	.	PUNCT
faba-165	119	1	this	this	PRON
faba-165	119	2	is	be	AUX
faba-165	119	3	important	important	ADJ
faba-165	119	4	because	because	SCONJ
faba-165	119	5	their	their	PRON
faba-165	119	6	positions	position	NOUN
faba-165	119	7	hold	hold	VERB
faba-165	119	8	responsibilities	responsibility	NOUN
faba-165	119	9	for	for	ADP
faba-165	119	10	managing	manage	VERB
faba-165	119	11	specific	specific	ADJ
faba-165	119	12	parts	part	NOUN
faba-165	119	13	of	of	ADP
faba-165	119	14	the	the	DET
faba-165	119	15	organization	organization	NOUN
faba-165	119	16	and	and	CCONJ
faba-165	119	17	making	make	VERB
faba-165	119	18	decisions	decision	NOUN
faba-165	119	19	that	that	PRON
faba-165	119	20	affect	affect	VERB
faba-165	119	21	organizational	organizational	ADJ
faba-165	119	22	performance	performance	NOUN
faba-165	119	23	.	.	PUNCT
faba-165	120	1	by	by	ADP
faba-165	120	2	selecting	select	VERB
faba-165	120	3	employees	employee	NOUN
faba-165	120	4	with	with	ADP
faba-165	120	5	decision	decision	NOUN
faba-165	120	6	-	-	PUNCT
faba-165	120	7	making	make	VERB
faba-165	120	8	authority	authority	NOUN
faba-165	120	9	,	,	PUNCT
faba-165	120	10	the	the	DET
faba-165	120	11	research	research	NOUN
faba-165	120	12	can	can	AUX
faba-165	120	13	examine	examine	VERB
faba-165	120	14	the	the	DET
faba-165	120	15	influence	influence	NOUN
faba-165	120	16	of	of	ADP
faba-165	120	17	their	their	PRON
faba-165	120	18	decisions	decision	NOUN
faba-165	120	19	on	on	ADP
faba-165	120	20	the	the	DET
faba-165	120	21	overall	overall	ADJ
faba-165	120	22	performance	performance	NOUN
faba-165	120	23	of	of	ADP
faba-165	120	24	the	the	DET
faba-165	120	25	local	local	ADJ
faba-165	120	26	government	government	NOUN
faba-165	120	27	organization	organization	NOUN
faba-165	120	28	.	.	PUNCT
faba-165	121	1	this	this	PRON
faba-165	121	2	means	mean	VERB
faba-165	121	3	that	that	SCONJ
faba-165	121	4	by	by	ADP
faba-165	121	5	using	use	VERB
faba-165	121	6	the	the	DET
faba-165	121	7	aforementioned	aforementioned	ADJ
faba-165	121	8	criteria	criterion	NOUN
faba-165	121	9	,	,	PUNCT
faba-165	121	10	researchers	researcher	NOUN
faba-165	121	11	can	can	AUX
faba-165	121	12	determine	determine	VERB
faba-165	121	13	a	a	DET
faba-165	121	14	sample	sample	NOUN
faba-165	121	15	of	of	ADP
faba-165	121	16	employees	employee	NOUN
faba-165	121	17	that	that	PRON
faba-165	121	18	aligns	align	VERB
faba-165	121	19	with	with	ADP
faba-165	121	20	the	the	DET
faba-165	121	21	research	research	NOUN
faba-165	121	22	objectives	objective	NOUN
faba-165	121	23	,	,	PUNCT
faba-165	121	24	ensures	ensure	VERB
faba-165	121	25	representativeness	representativeness	NOUN
faba-165	121	26	,	,	PUNCT
faba-165	121	27	enhances	enhance	VERB
faba-165	121	28	research	research	NOUN
faba-165	121	29	validity	validity	NOUN
faba-165	121	30	,	,	PUNCT
faba-165	121	31	addresses	address	NOUN
faba-165	121	32	research	research	NOUN
faba-165	121	33	questions	question	NOUN
faba-165	121	34	,	,	PUNCT
faba-165	121	35	facilitates	facilitate	VERB
faba-165	121	36	focused	focus	VERB
faba-165	121	37	analysis	analysis	NOUN
faba-165	121	38	,	,	PUNCT
faba-165	121	39	and	and	CCONJ
faba-165	121	40	yields	yield	VERB
faba-165	121	41	more	more	ADV
faba-165	121	42	accurate	accurate	ADJ
faba-165	121	43	generalizations	generalization	NOUN
faba-165	121	44	.	.	PUNCT
faba-165	122	1	below	below	ADV
faba-165	122	2	is	be	AUX
faba-165	122	3	the	the	DET
faba-165	122	4	formulation	formulation	NOUN
faba-165	122	5	and	and	CCONJ
faba-165	122	6	summary	summary	NOUN
faba-165	122	7	of	of	ADP
faba-165	122	8	the	the	DET
faba-165	122	9	questionnaire	questionnaire	NOUN
faba-165	122	10	distribution	distribution	NOUN
faba-165	122	11	results	result	NOUN
faba-165	122	12	via	via	ADP
faba-165	122	13	google	google	PROPN
faba-165	122	14	form	form	NOUN
faba-165	122	15	.	.	PUNCT
faba-165	123	1	ninik	ninik	PROPN
faba-165	123	2	srijani	srijani	PROPN
faba-165	123	3	and	and	CCONJ
faba-165	123	4	siti	siti	PROPN
faba-165	123	5	aisyah	aisyah	PROPN
faba-165	123	6	/	/	SYM
faba-165	123	7	finance	finance	NOUN
faba-165	123	8	,	,	PUNCT
faba-165	123	9	accounting	accounting	NOUN
faba-165	123	10	and	and	CCONJ
faba-165	123	11	business	business	NOUN
faba-165	123	12	analysis	analysis	NOUN
faba-165	123	13	,	,	PUNCT
faba-165	123	14	volume	volume	NOUN
faba-165	123	15	5	5	NUM
faba-165	123	16	,	,	PUNCT
faba-165	123	17	issue	issue	NOUN
faba-165	123	18	2	2	NUM
faba-165	123	19	,	,	PUNCT
faba-165	123	20	2023	2023	NUM
faba-165	123	21	95	95	NUM
faba-165	123	22	μ	μ	NUM
faba-165	123	23	=	=	SYM
faba-165	123	24	∑	∑	PUNCT
faba-165	123	25	x	x	SYM
faba-165	123	26	n	n	X
faba-165	123	27	(	(	PUNCT
faba-165	123	28	6	6	NUM
faba-165	123	29	)	)	PUNCT
faba-165	123	30	where	where	SCONJ
faba-165	123	31	:	:	PUNCT
faba-165	123	32	μ	μ	NOUN
faba-165	123	33	:	:	PUNCT
faba-165	123	34	population	population	NOUN
faba-165	123	35	average	average	NOUN
faba-165	123	36	σx	σx	X
faba-165	123	37	:	:	PUNCT
faba-165	123	38	the	the	DET
faba-165	123	39	sum	sum	NOUN
faba-165	123	40	of	of	ADP
faba-165	123	41	all	all	DET
faba-165	123	42	the	the	DET
faba-165	123	43	elements	element	NOUN
faba-165	123	44	in	in	ADP
faba-165	123	45	the	the	DET
faba-165	123	46	population	population	NOUN
faba-165	123	47	n	n	CCONJ
faba-165	123	48	:	:	PUNCT
faba-165	123	49	the	the	DET
faba-165	123	50	total	total	ADJ
faba-165	123	51	number	number	NOUN
faba-165	123	52	of	of	ADP
faba-165	123	53	elements	element	NOUN
faba-165	123	54	in	in	ADP
faba-165	123	55	the	the	DET
faba-165	123	56	population	population	NOUN
faba-165	123	57	the	the	DET
faba-165	123	58	formula	formula	NOUN
faba-165	123	59	assumes	assume	VERB
faba-165	123	60	that	that	SCONJ
faba-165	123	61	the	the	DET
faba-165	123	62	population	population	NOUN
faba-165	123	63	being	be	AUX
faba-165	123	64	calculated	calculate	VERB
faba-165	123	65	has	have	VERB
faba-165	123	66	an	an	DET
faba-165	123	67	infinite	infinite	ADJ
faba-165	123	68	or	or	CCONJ
faba-165	123	69	very	very	ADV
faba-165	123	70	large	large	ADJ
faba-165	123	71	number	number	NOUN
faba-165	123	72	of	of	ADP
faba-165	123	73	elements	element	NOUN
faba-165	123	74	,	,	PUNCT
faba-165	123	75	making	make	VERB
faba-165	123	76	it	it	PRON
faba-165	123	77	impractical	impractical	ADJ
faba-165	123	78	to	to	PART
faba-165	123	79	directly	directly	ADV
faba-165	123	80	calculate	calculate	VERB
faba-165	123	81	each	each	DET
faba-165	123	82	individual	individual	ADJ
faba-165	123	83	element	element	NOUN
faba-165	123	84	.	.	PUNCT
faba-165	124	1	instead	instead	ADV
faba-165	124	2	,	,	PUNCT
faba-165	124	3	researchers	researcher	NOUN
faba-165	124	4	use	use	VERB
faba-165	124	5	σx	σx	NOUN
faba-165	124	6	to	to	PART
faba-165	124	7	represent	represent	VERB
faba-165	124	8	the	the	DET
faba-165	124	9	sum	sum	NOUN
faba-165	124	10	of	of	ADP
faba-165	124	11	all	all	DET
faba-165	124	12	elements	element	NOUN
faba-165	124	13	in	in	ADP
faba-165	124	14	the	the	DET
faba-165	124	15	population	population	NOUN
faba-165	124	16	.	.	PUNCT
faba-165	125	1	the	the	DET
faba-165	125	2	value	value	NOUN
faba-165	125	3	n	n	PRON
faba-165	125	4	indicates	indicate	VERB
faba-165	125	5	the	the	DET
faba-165	125	6	total	total	ADJ
faba-165	125	7	number	number	NOUN
faba-165	125	8	of	of	ADP
faba-165	125	9	elements	element	NOUN
faba-165	125	10	in	in	ADP
faba-165	125	11	this	this	DET
faba-165	125	12	infinite	infinite	ADJ
faba-165	125	13	population	population	NOUN
faba-165	125	14	.	.	PUNCT
faba-165	126	1	in	in	ADP
faba-165	126	2	practice	practice	NOUN
faba-165	126	3	,	,	PUNCT
faba-165	126	4	when	when	SCONJ
faba-165	126	5	calculating	calculate	VERB
faba-165	126	6	the	the	DET
faba-165	126	7	mean	mean	NOUN
faba-165	126	8	of	of	ADP
faba-165	126	9	an	an	DET
faba-165	126	10	infinite	infinite	ADJ
faba-165	126	11	population	population	NOUN
faba-165	126	12	,	,	PUNCT
faba-165	126	13	statisticians	statistician	NOUN
faba-165	126	14	often	often	ADV
faba-165	126	15	use	use	VERB
faba-165	126	16	a	a	DET
faba-165	126	17	statistical	statistical	ADJ
faba-165	126	18	approach	approach	NOUN
faba-165	126	19	that	that	PRON
faba-165	126	20	estimates	estimate	VERB
faba-165	126	21	the	the	DET
faba-165	126	22	mean	mean	NOUN
faba-165	126	23	based	base	VERB
faba-165	126	24	on	on	ADP
faba-165	126	25	a	a	DET
faba-165	126	26	representative	representative	ADJ
faba-165	126	27	sample	sample	NOUN
faba-165	126	28	from	from	ADP
faba-165	126	29	that	that	DET
faba-165	126	30	population	population	NOUN
faba-165	126	31	.	.	PUNCT
faba-165	127	1	this	this	DET
faba-165	127	2	approach	approach	NOUN
faba-165	127	3	allows	allow	VERB
faba-165	127	4	researchers	researcher	NOUN
faba-165	127	5	to	to	PART
faba-165	127	6	make	make	VERB
faba-165	127	7	generalizations	generalization	NOUN
faba-165	127	8	about	about	ADP
faba-165	127	9	the	the	DET
faba-165	127	10	population	population	NOUN
faba-165	127	11	based	base	VERB
faba-165	127	12	on	on	ADP
faba-165	127	13	data	datum	NOUN
faba-165	127	14	obtained	obtain	VERB
faba-165	127	15	from	from	ADP
faba-165	127	16	a	a	DET
faba-165	127	17	smaller	small	ADJ
faba-165	127	18	sample	sample	NOUN
faba-165	127	19	.	.	PUNCT
faba-165	128	1	by	by	ADP
faba-165	128	2	employing	employ	VERB
faba-165	128	3	inferential	inferential	ADJ
faba-165	128	4	statistics	statistic	NOUN
faba-165	128	5	,	,	PUNCT
faba-165	128	6	such	such	ADJ
faba-165	128	7	as	as	ADP
faba-165	128	8	confidence	confidence	NOUN
faba-165	128	9	intervals	interval	NOUN
faba-165	128	10	,	,	PUNCT
faba-165	128	11	researchers	researcher	NOUN
faba-165	128	12	can	can	AUX
faba-165	128	13	estimate	estimate	VERB
faba-165	128	14	the	the	DET
faba-165	128	15	population	population	NOUN
faba-165	128	16	mean	mean	VERB
faba-165	128	17	while	while	SCONJ
faba-165	128	18	accounting	account	VERB
faba-165	128	19	for	for	ADP
faba-165	128	20	the	the	DET
faba-165	128	21	uncertainty	uncertainty	NOUN
faba-165	128	22	in	in	ADP
faba-165	128	23	the	the	DET
faba-165	128	24	estimation	estimation	NOUN
faba-165	128	25	.	.	PUNCT
faba-165	129	1	table	table	NOUN
faba-165	129	2	1	1	NUM
faba-165	129	3	.	.	PUNCT
faba-165	130	1	determination	determination	NOUN
faba-165	130	2	of	of	ADP
faba-165	130	3	the	the	DET
faba-165	130	4	research	research	NOUN
faba-165	130	5	sample	sample	NOUN
faba-165	130	6	and	and	CCONJ
faba-165	130	7	product	product	NOUN
faba-165	130	8	moment	moment	NOUN
faba-165	130	9	correlation	correlation	NOUN
faba-165	130	10	local	local	ADJ
faba-165	130	11	government	government	NOUN
faba-165	130	12	organization	organization	NOUN
faba-165	130	13	amount	amount	NOUN
faba-165	130	14	lgo	lgo	PROPN
faba-165	130	15	economic	economic	ADJ
faba-165	130	16	24	24	NUM
faba-165	130	17	lgo	lgo	PROPN
faba-165	130	18	regional	regional	ADJ
faba-165	130	19	income	income	NOUN
faba-165	130	20	9	9	NUM
faba-165	130	21	lgo	lgo	NOUN
faba-165	130	22	finance	finance	NOUN
faba-165	130	23	and	and	CCONJ
faba-165	130	24	regional	regional	ADJ
faba-165	130	25	assets	asset	NOUN
faba-165	130	26	21	21	NUM
faba-165	130	27	lgo	lgo	PROPN
faba-165	130	28	smes	smes	PROPN
faba-165	130	29	34	34	NUM
faba-165	130	30	lgo	lgo	PROPN
faba-165	130	31	pre	pre	ADJ
faba-165	130	32	-	-	ADJ
faba-165	130	33	industrial	industrial	ADJ
faba-165	130	34	and	and	CCONJ
faba-165	130	35	trade	trade	NOUN
faba-165	130	36	43	43	NUM
faba-165	130	37	lgo	lgo	PROPN
faba-165	130	38	cooperative	cooperative	ADJ
faba-165	130	39	50	50	NUM
faba-165	130	40	total	total	ADJ
faba-165	130	41	sample	sample	NOUN
faba-165	130	42	contributions	contribution	NOUN
faba-165	130	43	181	181	NUM
faba-165	130	44	research	research	NOUN
faba-165	130	45	sample	sample	NOUN
faba-165	130	46	criteria	criterion	NOUN
faba-165	130	47	amount	amount	NOUN
faba-165	130	48	questionnaire	questionnaire	NOUN
faba-165	130	49	distributed	distribute	VERB
faba-165	130	50	250	250	NUM
faba-165	130	51	returned	return	VERB
faba-165	130	52	questionnaire	questionnaire	NOUN
faba-165	130	53	231	231	NUM
faba-165	130	54	unreturned	unreturned	ADJ
faba-165	130	55	questionnaires	questionnaire	NOUN
faba-165	130	56	(	(	PUNCT
faba-165	130	57	19	19	NUM
faba-165	130	58	)	)	PUNCT
faba-165	130	59	incomplete	incomplete	ADJ
faba-165	130	60	questionnaire	questionnaire	NOUN
faba-165	130	61	(	(	PUNCT
faba-165	130	62	7	7	X
faba-165	130	63	)	)	PUNCT
faba-165	130	64	respondents	respondent	NOUN
faba-165	130	65	who	who	PRON
faba-165	130	66	do	do	AUX
faba-165	130	67	not	not	PART
faba-165	130	68	fit	fit	VERB
faba-165	130	69	the	the	DET
faba-165	130	70	criteria	criterion	NOUN
faba-165	130	71	(	(	PUNCT
faba-165	130	72	43	43	NUM
faba-165	130	73	)	)	PUNCT
faba-165	130	74	questionnaires	questionnaire	NOUN
faba-165	130	75	that	that	PRON
faba-165	130	76	can	can	AUX
faba-165	130	77	be	be	AUX
faba-165	130	78	processed	process	VERB
faba-165	130	79	181	181	NUM
faba-165	130	80	classification	classification	NOUN
faba-165	130	81	of	of	ADP
faba-165	130	82	budgeting	budgeting	ADJ
faba-165	130	83	predictor	predictor	NOUN
faba-165	130	84	items	item	NOUN
faba-165	130	85	r	r	NOUN
faba-165	130	86	-	-	PUNCT
faba-165	130	87	value	value	NOUN
faba-165	130	88	r	r	NOUN
faba-165	130	89	-	-	PUNCT
faba-165	130	90	table	table	NOUN
faba-165	130	91	i	i	PRON
faba-165	130	92	understand	understand	VERB
faba-165	130	93	the	the	DET
faba-165	130	94	budgeting	budgeting	NOUN
faba-165	130	95	process	process	NOUN
faba-165	130	96	in	in	ADP
faba-165	130	97	the	the	DET
faba-165	130	98	lgo	lgo	PROPN
faba-165	130	99	0.630	0.630	NUM
faba-165	130	100	0,198	0,198	NUM
faba-165	130	101	i	i	PRON
faba-165	130	102	actively	actively	ADV
faba-165	130	103	participate	participate	VERB
faba-165	130	104	in	in	ADP
faba-165	130	105	the	the	DET
faba-165	130	106	budgeting	budgeting	NOUN
faba-165	130	107	process	process	NOUN
faba-165	130	108	in	in	ADP
faba-165	130	109	the	the	DET
faba-165	130	110	lgo	lgo	NOUN
faba-165	130	111	0.668	0.668	SYM
faba-165	130	112	0,198	0,198	NUM
faba-165	130	113	i	i	PRON
faba-165	130	114	receive	receive	VERB
faba-165	130	115	information	information	NOUN
faba-165	130	116	about	about	ADP
faba-165	130	117	budget	budget	NOUN
faba-165	130	118	policies	policy	NOUN
faba-165	130	119	in	in	ADP
faba-165	130	120	the	the	DET
faba-165	130	121	lgo	lgo	PROPN
faba-165	130	122	0.573	0.573	NUM
faba-165	130	123	0,198	0,198	NUM
faba-165	131	1	i	i	PRON
faba-165	131	2	have	have	VERB
faba-165	131	3	access	access	NOUN
faba-165	131	4	to	to	ADP
faba-165	131	5	data	datum	NOUN
faba-165	131	6	and	and	CCONJ
faba-165	131	7	information	information	NOUN
faba-165	131	8	in	in	ADP
faba-165	131	9	the	the	DET
faba-165	131	10	budgeting	budgeting	NOUN
faba-165	131	11	process	process	NOUN
faba-165	131	12	0.594	0.594	NUM
faba-165	131	13	0,198	0,198	NUM
faba-165	132	1	i	i	PRON
faba-165	132	2	am	be	AUX
faba-165	132	3	effective	effective	ADJ
faba-165	132	4	in	in	ADP
faba-165	132	5	identifying	identify	VERB
faba-165	132	6	the	the	DET
faba-165	132	7	budget	budget	NOUN
faba-165	132	8	in	in	ADP
faba-165	132	9	my	my	PRON
faba-165	132	10	work	work	NOUN
faba-165	132	11	unit	unit	NOUN
faba-165	132	12	0.542	0.542	NUM
faba-165	132	13	0,198	0,198	NUM
faba-165	132	14	i	i	PRON
faba-165	132	15	am	be	AUX
faba-165	132	16	able	able	ADJ
faba-165	132	17	to	to	PART
faba-165	132	18	estimate	estimate	VERB
faba-165	132	19	the	the	DET
faba-165	132	20	allocation	allocation	NOUN
faba-165	132	21	of	of	ADP
faba-165	132	22	resources	resource	NOUN
faba-165	132	23	for	for	ADP
faba-165	132	24	budgeting	budget	VERB
faba-165	132	25	0.582	0.582	NUM
faba-165	132	26	0,198	0,198	NUM
faba-165	132	27	i	i	PRON
faba-165	132	28	participate	participate	VERB
faba-165	132	29	in	in	ADP
faba-165	132	30	setting	set	VERB
faba-165	132	31	targets	target	NOUN
faba-165	132	32	and	and	CCONJ
faba-165	132	33	performance	performance	NOUN
faba-165	132	34	indicators	indicator	NOUN
faba-165	132	35	0.631	0.631	NUM
faba-165	132	36	0,198	0,198	NUM
faba-165	133	1	the	the	DET
faba-165	133	2	budget	budget	NOUN
faba-165	133	3	control	control	NOUN
faba-165	133	4	process	process	NOUN
faba-165	133	5	in	in	ADP
faba-165	133	6	the	the	DET
faba-165	133	7	lgo	lgo	NOUN
faba-165	133	8	is	be	AUX
faba-165	133	9	running	run	VERB
faba-165	133	10	smoothly	smoothly	ADV
faba-165	133	11	0.620	0.620	NUM
faba-165	133	12	0,198	0,198	NUM
faba-165	133	13	classification	classification	NOUN
faba-165	133	14	of	of	ADP
faba-165	133	15	decentralized	decentralized	ADJ
faba-165	133	16	predictor	predictor	NOUN
faba-165	133	17	items	item	NOUN
faba-165	133	18	r	r	NOUN
faba-165	133	19	-	-	PUNCT
faba-165	133	20	value	value	NOUN
faba-165	133	21	r	r	NOUN
faba-165	133	22	-	-	PUNCT
faba-165	133	23	table	table	NOUN
faba-165	133	24	i	i	PRON
faba-165	133	25	understand	understand	VERB
faba-165	133	26	the	the	DET
faba-165	133	27	concept	concept	NOUN
faba-165	133	28	and	and	CCONJ
faba-165	133	29	objectives	objective	NOUN
faba-165	133	30	of	of	ADP
faba-165	133	31	decentralization	decentralization	NOUN
faba-165	133	32	in	in	ADP
faba-165	133	33	the	the	DET
faba-165	133	34	lgo	lgo	PROPN
faba-165	133	35	0.795	0.795	NUM
faba-165	133	36	0,198	0,198	NUM
faba-165	134	1	the	the	DET
faba-165	134	2	lgo	lgo	PROPN
faba-165	134	3	provides	provide	VERB
faba-165	134	4	autonomy	autonomy	NOUN
faba-165	134	5	in	in	ADP
faba-165	134	6	managing	manage	VERB
faba-165	134	7	resources	resource	NOUN
faba-165	134	8	at	at	ADP
faba-165	134	9	the	the	DET
faba-165	134	10	work	work	NOUN
faba-165	134	11	unit	unit	NOUN
faba-165	134	12	0.785	0.785	NUM
faba-165	134	13	0,198	0,198	NUM
faba-165	134	14	policy	policy	NOUN
faba-165	134	15	allocation	allocation	NOUN
faba-165	134	16	in	in	ADP
faba-165	134	17	the	the	DET
faba-165	134	18	lgo	lgo	NOUN
faba-165	134	19	is	be	AUX
faba-165	134	20	fair	fair	ADJ
faba-165	134	21	as	as	ADP
faba-165	134	22	a	a	DET
faba-165	134	23	result	result	NOUN
faba-165	134	24	of	of	ADP
faba-165	134	25	decentralization	decentralization	NOUN
faba-165	134	26	0.761	0.761	NUM
faba-165	134	27	0,198	0,198	NUM
faba-165	134	28	decentralization	decentralization	NOUN
faba-165	134	29	has	have	AUX
faba-165	134	30	increased	increase	VERB
faba-165	134	31	participation	participation	NOUN
faba-165	134	32	0.770	0.770	NUM
faba-165	134	33	0,198	0,198	NUM
faba-165	134	34	classification	classification	NOUN
faba-165	134	35	of	of	ADP
faba-165	134	36	work	work	NOUN
faba-165	134	37	motivation	motivation	NOUN
faba-165	134	38	predictor	predictor	NOUN
faba-165	134	39	items	item	NOUN
faba-165	134	40	r	r	NOUN
faba-165	134	41	-	-	PUNCT
faba-165	134	42	value	value	NOUN
faba-165	134	43	r	r	NOUN
faba-165	134	44	-	-	PUNCT
faba-165	134	45	table	table	NOUN
faba-165	134	46	i	i	PRON
faba-165	134	47	provide	provide	VERB
faba-165	134	48	necessary	necessary	ADJ
faba-165	134	49	information	information	NOUN
faba-165	134	50	in	in	ADP
faba-165	134	51	the	the	DET
faba-165	134	52	government	government	NOUN
faba-165	134	53	context	context	NOUN
faba-165	134	54	0.702	0.702	NUM
faba-165	134	55	0,198	0,198	NUM
faba-165	135	1	i	i	PRON
faba-165	135	2	am	be	AUX
faba-165	135	3	driven	drive	VERB
faba-165	135	4	to	to	PART
faba-165	135	5	enhance	enhance	VERB
faba-165	135	6	my	my	PRON
faba-165	135	7	skills	skill	NOUN
faba-165	135	8	in	in	ADP
faba-165	135	9	the	the	DET
faba-165	135	10	public	public	ADJ
faba-165	135	11	sector	sector	NOUN
faba-165	135	12	0.665	0.665	NUM
faba-165	135	13	0,198	0,198	NUM
faba-165	136	1	i	i	PRON
faba-165	136	2	am	be	AUX
faba-165	136	3	motivated	motivated	ADJ
faba-165	136	4	to	to	PART
faba-165	136	5	behave	behave	VERB
faba-165	136	6	transparently	transparently	ADV
faba-165	136	7	while	while	SCONJ
faba-165	136	8	on	on	ADP
faba-165	136	9	government	government	NOUN
faba-165	136	10	duty	duty	NOUN
faba-165	136	11	0.764	0.764	NUM
faba-165	136	12	0,198	0,198	NUM
faba-165	137	1	i	i	PRON
faba-165	137	2	have	have	AUX
faba-165	137	3	improved	improve	VERB
faba-165	137	4	the	the	DET
faba-165	137	5	quality	quality	NOUN
faba-165	137	6	and	and	CCONJ
faba-165	137	7	effectiveness	effectiveness	NOUN
faba-165	137	8	of	of	ADP
faba-165	137	9	public	public	ADJ
faba-165	137	10	services	service	NOUN
faba-165	137	11	0.681	0.681	NUM
faba-165	137	12	0,198	0,198	NUM
faba-165	137	13	i	i	PRON
faba-165	137	14	am	be	AUX
faba-165	137	15	motivated	motivated	ADJ
faba-165	137	16	to	to	PART
faba-165	137	17	provide	provide	VERB
faba-165	137	18	the	the	DET
faba-165	137	19	best	good	ADJ
faba-165	137	20	public	public	ADJ
faba-165	137	21	service	service	NOUN
faba-165	137	22	0.694	0.694	NUM
faba-165	137	23	0,198	0,198	NUM
faba-165	137	24	classification	classification	NOUN
faba-165	137	25	of	of	ADP
faba-165	137	26	lgo	lgo	PROPN
faba-165	137	27	performance	performance	NOUN
faba-165	137	28	explanatory	explanatory	ADJ
faba-165	137	29	items	item	NOUN
faba-165	137	30	r	r	NOUN
faba-165	137	31	-	-	PUNCT
faba-165	137	32	value	value	NOUN
faba-165	137	33	r	r	NOUN
faba-165	137	34	-	-	PUNCT
faba-165	137	35	table	table	NOUN
faba-165	137	36	colleagues	colleague	NOUN
faba-165	137	37	or	or	CCONJ
faba-165	137	38	the	the	DET
faba-165	137	39	community	community	NOUN
faba-165	137	40	served	serve	VERB
faba-165	137	41	in	in	ADP
faba-165	137	42	the	the	DET
faba-165	137	43	government	government	NOUN
faba-165	137	44	0.656	0.656	NUM
faba-165	137	45	0,198	0,198	NUM
faba-165	137	46	clear	clear	ADJ
faba-165	137	47	understanding	understanding	NOUN
faba-165	137	48	of	of	ADP
faba-165	137	49	the	the	DET
faba-165	137	50	goals	goal	NOUN
faba-165	137	51	and	and	CCONJ
faba-165	137	52	values	value	NOUN
faba-165	137	53	upheld	uphold	VERB
faba-165	137	54	0.616	0.616	NUM
faba-165	137	55	0,198	0,198	NUM
faba-165	137	56	practicing	practice	VERB
faba-165	137	57	honesty	honesty	NOUN
faba-165	137	58	and	and	CCONJ
faba-165	137	59	integrity	integrity	NOUN
faba-165	137	60	in	in	ADP
faba-165	137	61	government	government	NOUN
faba-165	137	62	0.821	0.821	NUM
faba-165	137	63	0,198	0,198	NUM
faba-165	137	64	the	the	DET
faba-165	137	65	government	government	NOUN
faba-165	137	66	organization	organization	NOUN
faba-165	137	67	provides	provide	VERB
faba-165	137	68	supportive	supportive	ADJ
faba-165	137	69	policies	policy	NOUN
faba-165	137	70	0.776	0.776	NUM
faba-165	137	71	0,198	0,198	NUM
faba-165	137	72	work	work	NOUN
faba-165	137	73	and	and	CCONJ
faba-165	137	74	personal	personal	ADJ
faba-165	137	75	life	life	NOUN
faba-165	137	76	in	in	ADP
faba-165	137	77	government	government	NOUN
faba-165	137	78	organizations	organization	NOUN
faba-165	137	79	0.800	0.800	NUM
faba-165	137	80	0,198	0,198	NUM
faba-165	137	81	sources	source	NOUN
faba-165	137	82	:	:	PUNCT
faba-165	137	83	the	the	DET
faba-165	137	84	data	data	NOUN
faba-165	137	85	is	be	AUX
faba-165	137	86	processed	process	VERB
faba-165	137	87	,	,	PUNCT
faba-165	137	88	researchers	researcher	NOUN
faba-165	137	89	from	from	ADP
faba-165	137	90	ibm	ibm	PROPN
faba-165	137	91	spss	spss	PROPN
faba-165	137	92	statistics	statistics	PROPN
faba-165	137	93	version	version	PROPN
faba-165	137	94	25.0	25.0	NUM
faba-165	137	95	.	.	PUNCT
faba-165	138	1	and	and	CCONJ
faba-165	138	2	via	via	ADP
faba-165	138	3	google	google	PROPN
faba-165	138	4	form	form	NOUN
faba-165	138	5	ninik	ninik	X
faba-165	138	6	srijani	srijani	PROPN
faba-165	138	7	and	and	CCONJ
faba-165	138	8	siti	siti	PROPN
faba-165	138	9	aisyah	aisyah	PROPN
faba-165	138	10	/	/	SYM
faba-165	138	11	finance	finance	NOUN
faba-165	138	12	,	,	PUNCT
faba-165	138	13	accounting	accounting	NOUN
faba-165	138	14	and	and	CCONJ
faba-165	138	15	business	business	NOUN
faba-165	138	16	analysis	analysis	NOUN
faba-165	138	17	,	,	PUNCT
faba-165	138	18	volume	volume	NOUN
faba-165	138	19	5	5	NUM
faba-165	138	20	,	,	PUNCT
faba-165	138	21	issue	issue	NOUN
faba-165	138	22	2	2	NUM
faba-165	138	23	,	,	PUNCT
faba-165	138	24	2023	2023	NUM
faba-165	138	25	96	96	NUM
faba-165	138	26	researchers	researcher	NOUN
faba-165	138	27	2023	2023	NUM
faba-165	138	28	in	in	ADP
faba-165	138	29	this	this	DET
faba-165	138	30	study	study	NOUN
faba-165	138	31	,	,	PUNCT
faba-165	138	32	there	there	PRON
faba-165	138	33	are	be	VERB
faba-165	138	34	181	181	NUM
faba-165	138	35	questionnaires	questionnaire	NOUN
faba-165	138	36	that	that	PRON
faba-165	138	37	can	can	AUX
faba-165	138	38	be	be	AUX
faba-165	138	39	processed	process	VERB
faba-165	138	40	as	as	ADP
faba-165	138	41	samples	sample	NOUN
faba-165	138	42	based	base	VERB
faba-165	138	43	on	on	ADP
faba-165	138	44	the	the	DET
faba-165	138	45	preestablished	preestablished	ADJ
faba-165	138	46	criteria	criterion	NOUN
faba-165	138	47	.	.	PUNCT
faba-165	139	1	sample	sample	NOUN
faba-165	139	2	selection	selection	NOUN
faba-165	139	3	is	be	AUX
faba-165	139	4	conducted	conduct	VERB
faba-165	139	5	to	to	PART
faba-165	139	6	choose	choose	VERB
faba-165	139	7	a	a	DET
faba-165	139	8	subset	subset	NOUN
faba-165	139	9	that	that	PRON
faba-165	139	10	represents	represent	VERB
faba-165	139	11	a	a	DET
faba-165	139	12	larger	large	ADJ
faba-165	139	13	population	population	NOUN
faba-165	139	14	with	with	ADP
faba-165	139	15	the	the	DET
faba-165	139	16	aim	aim	NOUN
faba-165	139	17	of	of	ADP
faba-165	139	18	ensuring	ensure	VERB
faba-165	139	19	the	the	DET
faba-165	139	20	validity	validity	NOUN
faba-165	139	21	and	and	CCONJ
faba-165	139	22	generalizability	generalizability	NOUN
faba-165	139	23	of	of	ADP
faba-165	139	24	the	the	DET
faba-165	139	25	research	research	NOUN
faba-165	139	26	results	result	NOUN
faba-165	139	27	.	.	PUNCT
faba-165	140	1	the	the	DET
faba-165	140	2	number	number	NOUN
faba-165	140	3	of	of	ADP
faba-165	140	4	processable	processable	ADJ
faba-165	140	5	questionnaires	questionnaire	NOUN
faba-165	140	6	reflects	reflect	VERB
faba-165	140	7	the	the	DET
faba-165	140	8	sample	sample	NOUN
faba-165	140	9	size	size	NOUN
faba-165	140	10	to	to	PART
faba-165	140	11	be	be	AUX
faba-165	140	12	analyzed	analyze	VERB
faba-165	140	13	,	,	PUNCT
faba-165	140	14	and	and	CCONJ
faba-165	140	15	further	further	ADJ
faba-165	140	16	analysis	analysis	NOUN
faba-165	140	17	of	of	ADP
faba-165	140	18	these	these	DET
faba-165	140	19	questionnaires	questionnaire	NOUN
faba-165	140	20	will	will	AUX
faba-165	140	21	be	be	AUX
faba-165	140	22	conducted	conduct	VERB
faba-165	140	23	using	use	VERB
faba-165	140	24	appropriate	appropriate	ADJ
faba-165	140	25	statistical	statistical	ADJ
faba-165	140	26	methods	method	NOUN
faba-165	140	27	.	.	PUNCT
faba-165	141	1	therefore	therefore	ADV
faba-165	141	2	,	,	PUNCT
faba-165	141	3	the	the	DET
faba-165	141	4	selection	selection	NOUN
faba-165	141	5	of	of	ADP
faba-165	141	6	181	181	NUM
faba-165	141	7	questionnaires	questionnaire	NOUN
faba-165	141	8	is	be	AUX
faba-165	141	9	a	a	DET
faba-165	141	10	crucial	crucial	ADJ
faba-165	141	11	step	step	NOUN
faba-165	141	12	in	in	ADP
faba-165	141	13	this	this	DET
faba-165	141	14	research	research	NOUN
faba-165	141	15	to	to	PART
faba-165	141	16	address	address	VERB
faba-165	141	17	the	the	DET
faba-165	141	18	predefined	predefine	VERB
faba-165	141	19	research	research	NOUN
faba-165	141	20	issues	issue	NOUN
faba-165	141	21	,	,	PUNCT
faba-165	141	22	from	from	ADP
faba-165	141	23	each	each	DET
faba-165	141	24	local	local	ADJ
faba-165	141	25	government	government	NOUN
faba-165	141	26	organization	organization	NOUN
faba-165	141	27	outlined	outline	VERB
faba-165	141	28	in	in	ADP
faba-165	141	29	table	table	NOUN
faba-165	141	30	1	1	NUM
faba-165	141	31	above	above	ADV
faba-165	141	32	.	.	PUNCT
faba-165	142	1	bivariate	bivariate	ADJ
faba-165	142	2	pearson	pearson	PROPN
faba-165	142	3	,	,	PUNCT
faba-165	142	4	according	accord	VERB
faba-165	142	5	to	to	ADP
faba-165	142	6	wampler	wampler	PROPN
faba-165	142	7	et	et	PROPN
faba-165	142	8	al	al	PROPN
faba-165	142	9	.	.	PROPN
faba-165	142	10	(	(	PUNCT
faba-165	142	11	2021	2021	NUM
faba-165	142	12	)	)	PUNCT
faba-165	142	13	,	,	PUNCT
faba-165	142	14	is	be	AUX
faba-165	142	15	a	a	DET
faba-165	142	16	statistical	statistical	ADJ
faba-165	142	17	technique	technique	NOUN
faba-165	142	18	used	use	VERB
faba-165	142	19	to	to	PART
faba-165	142	20	measure	measure	VERB
faba-165	142	21	the	the	DET
faba-165	142	22	strength	strength	NOUN
faba-165	142	23	of	of	ADP
faba-165	142	24	the	the	DET
faba-165	142	25	relationship	relationship	NOUN
faba-165	142	26	between	between	ADP
faba-165	142	27	two	two	NUM
faba-165	142	28	measurable	measurable	ADJ
faba-165	142	29	quantitative	quantitative	ADJ
faba-165	142	30	variables	variable	NOUN
faba-165	142	31	.	.	PUNCT
faba-165	143	1	this	this	DET
faba-165	143	2	method	method	NOUN
faba-165	143	3	utilizes	utilize	VERB
faba-165	143	4	the	the	DET
faba-165	143	5	pearson	pearson	PROPN
faba-165	143	6	correlation	correlation	NOUN
faba-165	143	7	coefficient	coefficient	NOUN
faba-165	143	8	(	(	PUNCT
faba-165	143	9	r	r	NOUN
faba-165	143	10	)	)	PUNCT
faba-165	143	11	to	to	PART
faba-165	143	12	evaluate	evaluate	VERB
faba-165	143	13	the	the	DET
faba-165	143	14	strength	strength	NOUN
faba-165	143	15	and	and	CCONJ
faba-165	143	16	direction	direction	NOUN
faba-165	143	17	of	of	ADP
faba-165	143	18	the	the	DET
faba-165	143	19	relationship	relationship	NOUN
faba-165	143	20	between	between	ADP
faba-165	143	21	the	the	DET
faba-165	143	22	two	two	NUM
faba-165	143	23	variables	variable	NOUN
faba-165	143	24	by	by	ADP
faba-165	143	25	comparing	compare	VERB
faba-165	143	26	the	the	DET
faba-165	143	27	calculated	calculated	ADJ
faba-165	143	28	r	r	NOUN
faba-165	143	29	-	-	PUNCT
faba-165	143	30	value	value	NOUN
faba-165	143	31	with	with	ADP
faba-165	143	32	the	the	DET
faba-165	143	33	critical	critical	ADJ
faba-165	143	34	r	r	NOUN
faba-165	143	35	-	-	PUNCT
faba-165	143	36	value	value	NOUN
faba-165	143	37	.	.	PUNCT
faba-165	144	1	if	if	SCONJ
faba-165	144	2	the	the	DET
faba-165	144	3	calculated	calculated	ADJ
faba-165	144	4	r	r	NOUN
faba-165	144	5	-	-	PUNCT
faba-165	144	6	value	value	NOUN
faba-165	144	7	(	(	PUNCT
faba-165	144	8	for	for	ADP
faba-165	144	9	each	each	DET
faba-165	144	10	item	item	NOUN
faba-165	144	11	,	,	PUNCT
faba-165	144	12	refer	refer	VERB
faba-165	144	13	to	to	ADP
faba-165	144	14	the	the	DET
faba-165	144	15	result	result	NOUN
faba-165	144	16	of	of	ADP
faba-165	144	17	the	the	DET
faba-165	144	18	product	product	NOUN
faba-165	144	19	-	-	PUNCT
faba-165	144	20	moment	moment	NOUN
faba-165	144	21	correlation	correlation	NOUN
faba-165	144	22	calculation	calculation	NOUN
faba-165	144	23	in	in	ADP
faba-165	144	24	the	the	DET
faba-165	144	25	pearson	pearson	PROPN
faba-165	144	26	correlation	correlation	NOUN
faba-165	144	27	column	column	NOUN
faba-165	144	28	)	)	PUNCT
faba-165	144	29	exceeds	exceed	VERB
faba-165	144	30	the	the	DET
faba-165	144	31	critical	critical	ADJ
faba-165	144	32	value	value	NOUN
faba-165	144	33	,	,	PUNCT
faba-165	144	34	it	it	PRON
faba-165	144	35	indicates	indicate	VERB
faba-165	144	36	a	a	DET
faba-165	144	37	significant	significant	ADJ
faba-165	144	38	relationship	relationship	NOUN
faba-165	144	39	.	.	PUNCT
faba-165	145	1	the	the	DET
faba-165	145	2	obtained	obtain	VERB
faba-165	145	3	r	r	NOUN
faba-165	145	4	-	-	PUNCT
faba-165	145	5	value	value	NOUN
faba-165	145	6	is	be	AUX
faba-165	145	7	shown	show	VERB
faba-165	145	8	in	in	ADP
faba-165	145	9	table	table	NOUN
faba-165	145	10	2	2	NUM
faba-165	145	11	below	below	ADV
faba-165	145	12	,	,	PUNCT
faba-165	145	13	based	base	VERB
faba-165	145	14	on	on	ADP
faba-165	145	15	the	the	DET
faba-165	145	16	spss	spss	PROPN
faba-165	145	17	output	output	NOUN
faba-165	145	18	.	.	PUNCT
faba-165	146	1	based	base	VERB
faba-165	146	2	on	on	ADP
faba-165	146	3	the	the	DET
faba-165	146	4	data	datum	NOUN
faba-165	146	5	in	in	ADP
faba-165	146	6	the	the	DET
faba-165	146	7	table	table	NOUN
faba-165	146	8	above	above	ADV
faba-165	146	9	,	,	PUNCT
faba-165	146	10	it	it	PRON
faba-165	146	11	can	can	AUX
faba-165	146	12	be	be	AUX
faba-165	146	13	concluded	conclude	VERB
faba-165	146	14	that	that	SCONJ
faba-165	146	15	the	the	DET
faba-165	146	16	obtained	obtain	VERB
faba-165	146	17	r	r	NOUN
faba-165	146	18	-	-	PUNCT
faba-165	146	19	value	value	NOUN
faba-165	146	20	for	for	ADP
faba-165	146	21	all	all	DET
faba-165	146	22	items	item	NOUN
faba-165	146	23	in	in	ADP
faba-165	146	24	the	the	DET
faba-165	146	25	predictor	predictor	NOUN
faba-165	146	26	variables	variable	NOUN
faba-165	146	27	is	be	AUX
faba-165	146	28	greater	great	ADJ
faba-165	146	29	than	than	ADP
faba-165	146	30	the	the	DET
faba-165	146	31	critical	critical	ADJ
faba-165	146	32	r	r	NOUN
faba-165	146	33	-	-	PUNCT
faba-165	146	34	value	value	NOUN
faba-165	146	35	of	of	ADP
faba-165	146	36	0.198	0.198	NUM
faba-165	146	37	.	.	PUNCT
faba-165	147	1	this	this	PRON
faba-165	147	2	indicates	indicate	VERB
faba-165	147	3	that	that	SCONJ
faba-165	147	4	all	all	DET
faba-165	147	5	the	the	DET
faba-165	147	6	questionnaire	questionnaire	NOUN
faba-165	147	7	items	item	NOUN
faba-165	147	8	used	use	VERB
faba-165	147	9	to	to	PART
faba-165	147	10	measure	measure	VERB
faba-165	147	11	the	the	DET
faba-165	147	12	predictor	predictor	NOUN
faba-165	147	13	variables	variable	NOUN
faba-165	147	14	have	have	AUX
faba-165	147	15	been	be	AUX
faba-165	147	16	well	well	ADV
faba-165	147	17	tested	test	VERB
faba-165	147	18	and	and	CCONJ
faba-165	147	19	are	be	AUX
faba-165	147	20	considered	consider	VERB
faba-165	147	21	to	to	PART
faba-165	147	22	meet	meet	VERB
faba-165	147	23	the	the	DET
faba-165	147	24	validity	validity	NOUN
faba-165	147	25	requirements	requirement	NOUN
faba-165	147	26	.	.	PUNCT
faba-165	148	1	furthermore	furthermore	ADV
faba-165	148	2	,	,	PUNCT
faba-165	148	3	it	it	PRON
faba-165	148	4	can	can	AUX
faba-165	148	5	also	also	ADV
faba-165	148	6	be	be	AUX
faba-165	148	7	concluded	conclude	VERB
faba-165	148	8	that	that	SCONJ
faba-165	148	9	the	the	DET
faba-165	148	10	obtained	obtain	VERB
faba-165	148	11	r	r	NOUN
faba-165	148	12	-	-	PUNCT
faba-165	148	13	value	value	NOUN
faba-165	148	14	for	for	ADP
faba-165	148	15	all	all	DET
faba-165	148	16	items	item	NOUN
faba-165	148	17	in	in	ADP
faba-165	148	18	the	the	DET
faba-165	148	19	explanatory	explanatory	ADJ
faba-165	148	20	variable	variable	NOUN
faba-165	148	21	is	be	AUX
faba-165	148	22	greater	great	ADJ
faba-165	148	23	than	than	ADP
faba-165	148	24	the	the	DET
faba-165	148	25	critical	critical	ADJ
faba-165	148	26	r	r	NOUN
faba-165	148	27	-	-	PUNCT
faba-165	148	28	value	value	NOUN
faba-165	148	29	of	of	ADP
faba-165	148	30	0.198	0.198	NUM
faba-165	148	31	.	.	PUNCT
faba-165	149	1	this	this	PRON
faba-165	149	2	suggests	suggest	VERB
faba-165	149	3	that	that	SCONJ
faba-165	149	4	all	all	DET
faba-165	149	5	the	the	DET
faba-165	149	6	questionnaire	questionnaire	NOUN
faba-165	149	7	items	item	NOUN
faba-165	149	8	used	use	VERB
faba-165	149	9	to	to	PART
faba-165	149	10	measure	measure	VERB
faba-165	149	11	the	the	DET
faba-165	149	12	performance	performance	NOUN
faba-165	149	13	of	of	ADP
faba-165	149	14	local	local	ADJ
faba-165	149	15	government	government	NOUN
faba-165	149	16	organizations	organization	NOUN
faba-165	149	17	have	have	AUX
faba-165	149	18	been	be	AUX
faba-165	149	19	well	well	ADV
faba-165	149	20	tested	test	VERB
faba-165	149	21	and	and	CCONJ
faba-165	149	22	are	be	AUX
faba-165	149	23	considered	consider	VERB
faba-165	149	24	to	to	PART
faba-165	149	25	meet	meet	VERB
faba-165	149	26	the	the	DET
faba-165	149	27	validity	validity	NOUN
faba-165	149	28	requirements	requirement	NOUN
faba-165	149	29	.	.	PUNCT
faba-165	150	1	the	the	DET
faba-165	150	2	reliability	reliability	NOUN
faba-165	150	3	value	value	NOUN
faba-165	150	4	in	in	ADP
faba-165	150	5	this	this	DET
faba-165	150	6	research	research	NOUN
faba-165	150	7	refers	refer	VERB
faba-165	150	8	to	to	ADP
faba-165	150	9	the	the	DET
faba-165	150	10	level	level	NOUN
faba-165	150	11	of	of	ADP
faba-165	150	12	consistency	consistency	NOUN
faba-165	150	13	or	or	CCONJ
faba-165	150	14	reliability	reliability	NOUN
faba-165	150	15	of	of	ADP
faba-165	150	16	a	a	DET
faba-165	150	17	measurement	measurement	NOUN
faba-165	150	18	instrument	instrument	NOUN
faba-165	150	19	in	in	ADP
faba-165	150	20	measuring	measure	VERB
faba-165	150	21	a	a	DET
faba-165	150	22	specific	specific	ADJ
faba-165	150	23	construct	construct	NOUN
faba-165	150	24	or	or	CCONJ
faba-165	150	25	phenomenon	phenomenon	NOUN
faba-165	150	26	.	.	PUNCT
faba-165	151	1	in	in	ADP
faba-165	151	2	this	this	DET
faba-165	151	3	study	study	NOUN
faba-165	151	4	,	,	PUNCT
faba-165	151	5	as	as	SCONJ
faba-165	151	6	shown	show	VERB
faba-165	151	7	in	in	ADP
faba-165	151	8	the	the	DET
faba-165	151	9	table	table	NOUN
faba-165	151	10	above	above	ADV
faba-165	151	11	,	,	PUNCT
faba-165	151	12	the	the	DET
faba-165	151	13	reliability	reliability	NOUN
faba-165	151	14	of	of	ADP
faba-165	151	15	the	the	DET
faba-165	151	16	measurement	measurement	NOUN
faba-165	151	17	instrument	instrument	NOUN
faba-165	151	18	should	should	AUX
faba-165	151	19	have	have	VERB
faba-165	151	20	a	a	DET
faba-165	151	21	sufficiently	sufficiently	ADV
faba-165	151	22	high	high	ADJ
faba-165	151	23	correlation	correlation	NOUN
faba-165	151	24	value	value	NOUN
faba-165	151	25	.	.	PUNCT
faba-165	152	1	a	a	DET
faba-165	152	2	questionnaire	questionnaire	NOUN
faba-165	152	3	is	be	AUX
faba-165	152	4	considered	consider	VERB
faba-165	152	5	reliable	reliable	ADJ
faba-165	152	6	when	when	SCONJ
faba-165	152	7	respondents	respondent	NOUN
faba-165	152	8	'	'	PART
faba-165	152	9	answers	answer	NOUN
faba-165	152	10	are	be	AUX
faba-165	152	11	consistent	consistent	ADJ
faba-165	152	12	,	,	PUNCT
faba-165	152	13	as	as	SCONJ
faba-165	152	14	calculated	calculate	VERB
faba-165	152	15	by	by	ADP
faba-165	152	16	the	the	DET
faba-165	152	17	cronbach	cronbach	NOUN
faba-165	152	18	's	's	PART
faba-165	152	19	alpha	alpha	ADJ
faba-165	152	20	statistical	statistical	ADJ
faba-165	152	21	analysis	analysis	NOUN
faba-165	152	22	.	.	PUNCT
faba-165	153	1	cronbach	cronbach	PROPN
faba-165	153	2	's	's	PART
faba-165	153	3	alpha	alpha	ADJ
faba-165	153	4	coefficient	coefficient	NOUN
faba-165	153	5	measures	measure	VERB
faba-165	153	6	the	the	DET
faba-165	153	7	correlation	correlation	NOUN
faba-165	153	8	between	between	ADP
faba-165	153	9	all	all	DET
faba-165	153	10	pairs	pair	NOUN
faba-165	153	11	of	of	ADP
faba-165	153	12	question	question	NOUN
faba-165	153	13	items	item	NOUN
faba-165	153	14	within	within	ADP
faba-165	153	15	the	the	DET
faba-165	153	16	measurement	measurement	NOUN
faba-165	153	17	instrument	instrument	NOUN
faba-165	153	18	.	.	PUNCT
faba-165	154	1	this	this	DET
faba-165	154	2	coefficient	coefficient	NOUN
faba-165	154	3	is	be	AUX
faba-165	154	4	then	then	ADV
faba-165	154	5	used	use	VERB
faba-165	154	6	to	to	PART
faba-165	154	7	calculate	calculate	VERB
faba-165	154	8	the	the	DET
faba-165	154	9	internal	internal	ADJ
faba-165	154	10	reliability	reliability	NOUN
faba-165	154	11	of	of	ADP
faba-165	154	12	the	the	DET
faba-165	154	13	measurement	measurement	NOUN
faba-165	154	14	instrument	instrument	NOUN
faba-165	154	15	,	,	PUNCT
faba-165	154	16	with	with	ADP
faba-165	154	17	an	an	DET
faba-165	154	18	alpha	alpha	NOUN
faba-165	154	19	value	value	NOUN
faba-165	154	20	>	>	X
faba-165	154	21	0.70	0.70	NUM
faba-165	154	22	indicating	indicate	VERB
faba-165	154	23	higher	high	ADJ
faba-165	154	24	internal	internal	ADJ
faba-165	154	25	reliability	reliability	NOUN
faba-165	154	26	.	.	PUNCT
faba-165	155	1	the	the	PRON
faba-165	155	2	higher	high	ADJ
faba-165	155	3	the	the	DET
faba-165	155	4	alpha	alpha	NOUN
faba-165	155	5	value	value	NOUN
faba-165	155	6	obtained	obtain	VERB
faba-165	155	7	,	,	PUNCT
faba-165	155	8	the	the	PRON
faba-165	155	9	higher	high	ADJ
faba-165	155	10	the	the	DET
faba-165	155	11	internal	internal	ADJ
faba-165	155	12	reliability	reliability	NOUN
faba-165	155	13	of	of	ADP
faba-165	155	14	the	the	DET
faba-165	155	15	measurement	measurement	NOUN
faba-165	155	16	instrument	instrument	NOUN
faba-165	155	17	.	.	PUNCT
faba-165	156	1	table	table	NOUN
faba-165	156	2	2	2	NUM
faba-165	156	3	.	.	PUNCT
faba-165	157	1	cronbach	cronbach	PROPN
faba-165	157	2	's	's	PART
faba-165	157	3	alpha	alpha	ADJ
faba-165	157	4	variable	variable	NOUN
faba-165	157	5	cronbach	cronbach	PROPN
faba-165	157	6	's	's	PART
faba-165	157	7	alpha	alpha	NOUN
faba-165	157	8	standard	standard	ADJ
faba-165	157	9	budgeting	budget	VERB
faba-165	157	10	predictor	predictor	NOUN
faba-165	157	11	0.737	0.737	NUM
faba-165	157	12	0.60	0.60	NUM
faba-165	157	13	decentralization	decentralization	NOUN
faba-165	157	14	predictors	predictor	NOUN
faba-165	157	15	0.804	0.804	NUM
faba-165	157	16	0.60	0.60	NUM
faba-165	157	17	work	work	NOUN
faba-165	157	18	motivation	motivation	NOUN
faba-165	157	19	predictors	predictor	NOUN
faba-165	157	20	0.789	0.789	NUM
faba-165	157	21	0.60	0.60	NUM
faba-165	157	22	explanation	explanation	NOUN
faba-165	157	23	of	of	ADP
faba-165	157	24	the	the	DET
faba-165	157	25	performance	performance	NOUN
faba-165	157	26	of	of	ADP
faba-165	157	27	local	local	ADJ
faba-165	157	28	government	government	NOUN
faba-165	157	29	organizations	organization	NOUN
faba-165	157	30	0.846	0.846	NOUN
faba-165	157	31	0.60	0.60	NUM
faba-165	157	32	sources	source	NOUN
faba-165	157	33	:	:	PUNCT
faba-165	157	34	the	the	DET
faba-165	157	35	data	data	NOUN
faba-165	157	36	is	be	AUX
faba-165	157	37	processed	process	VERB
faba-165	157	38	,	,	PUNCT
faba-165	157	39	researchers	researcher	NOUN
faba-165	157	40	from	from	ADP
faba-165	157	41	ibm	ibm	PROPN
faba-165	157	42	spss	spss	PROPN
faba-165	157	43	statistics	statistics	PROPN
faba-165	157	44	version	version	PROPN
faba-165	157	45	25.0	25.0	NUM
faba-165	157	46	.	.	PUNCT
faba-165	158	1	the	the	DET
faba-165	158	2	results	result	NOUN
faba-165	158	3	of	of	ADP
faba-165	158	4	the	the	DET
faba-165	158	5	reliability	reliability	NOUN
faba-165	158	6	test	test	NOUN
faba-165	158	7	indicate	indicate	VERB
faba-165	158	8	that	that	SCONJ
faba-165	158	9	the	the	DET
faba-165	158	10	instruments	instrument	NOUN
faba-165	158	11	used	use	VERB
faba-165	158	12	in	in	ADP
faba-165	158	13	this	this	DET
faba-165	158	14	research	research	NOUN
faba-165	158	15	to	to	PART
faba-165	158	16	measure	measure	VERB
faba-165	158	17	the	the	DET
faba-165	158	18	variables	variable	NOUN
faba-165	158	19	of	of	ADP
faba-165	158	20	budgeting	budgeting	NOUN
faba-165	158	21	,	,	PUNCT
faba-165	158	22	decentralization	decentralization	NOUN
faba-165	158	23	,	,	PUNCT
faba-165	158	24	work	work	NOUN
faba-165	158	25	motivation	motivation	NOUN
faba-165	158	26	,	,	PUNCT
faba-165	158	27	and	and	CCONJ
faba-165	158	28	the	the	DET
faba-165	158	29	performance	performance	NOUN
faba-165	158	30	of	of	ADP
faba-165	158	31	local	local	ADJ
faba-165	158	32	government	government	NOUN
faba-165	158	33	organizations	organization	NOUN
faba-165	158	34	are	be	AUX
faba-165	158	35	deemed	deem	VERB
faba-165	158	36	reliable	reliable	ADJ
faba-165	158	37	.	.	PUNCT
faba-165	159	1	the	the	DET
faba-165	159	2	cronbach	cronbach	NOUN
faba-165	159	3	's	's	PART
faba-165	159	4	alpha	alpha	NOUN
faba-165	159	5	values	value	NOUN
faba-165	159	6	for	for	ADP
faba-165	159	7	each	each	DET
faba-165	159	8	variable	variable	NOUN
faba-165	159	9	are	be	AUX
faba-165	159	10	>	>	ADV
faba-165	159	11	0.60	0.60	NUM
faba-165	159	12	,	,	PUNCT
faba-165	159	13	indicating	indicate	VERB
faba-165	159	14	a	a	DET
faba-165	159	15	good	good	ADJ
faba-165	159	16	level	level	NOUN
faba-165	159	17	of	of	ADP
faba-165	159	18	consistency	consistency	NOUN
faba-165	159	19	in	in	ADP
faba-165	159	20	the	the	DET
faba-165	159	21	instruments	instrument	NOUN
faba-165	159	22	.	.	PUNCT
faba-165	160	1	thus	thus	ADV
faba-165	160	2	,	,	PUNCT
faba-165	160	3	the	the	DET
faba-165	160	4	results	result	NOUN
faba-165	160	5	of	of	ADP
faba-165	160	6	the	the	DET
faba-165	160	7	reliability	reliability	NOUN
faba-165	160	8	test	test	NOUN
faba-165	160	9	prove	prove	VERB
faba-165	160	10	that	that	SCONJ
faba-165	160	11	all	all	DET
faba-165	160	12	the	the	DET
faba-165	160	13	instruments	instrument	NOUN
faba-165	160	14	in	in	ADP
faba-165	160	15	this	this	DET
faba-165	160	16	research	research	NOUN
faba-165	160	17	are	be	AUX
faba-165	160	18	reliable	reliable	ADJ
faba-165	160	19	and	and	CCONJ
faba-165	160	20	have	have	VERB
faba-165	160	21	a	a	DET
faba-165	160	22	high	high	ADJ
faba-165	160	23	consistency	consistency	NOUN
faba-165	160	24	in	in	ADP
faba-165	160	25	measuring	measure	VERB
faba-165	160	26	the	the	DET
faba-165	160	27	variables	variable	NOUN
faba-165	160	28	under	under	ADP
faba-165	160	29	investigation	investigation	NOUN
faba-165	160	30	.	.	PUNCT
faba-165	161	1	based	base	VERB
faba-165	161	2	on	on	ADP
faba-165	161	3	the	the	DET
faba-165	161	4	data	datum	NOUN
faba-165	161	5	in	in	ADP
faba-165	161	6	the	the	DET
faba-165	161	7	below	below	ADJ
faba-165	161	8	table	table	NOUN
faba-165	161	9	,	,	PUNCT
faba-165	161	10	there	there	PRON
faba-165	161	11	are	be	VERB
faba-165	161	12	two	two	NUM
faba-165	161	13	variables	variable	NOUN
faba-165	161	14	analyzed	analyze	VERB
faba-165	161	15	,	,	PUNCT
faba-165	161	16	including	include	VERB
faba-165	161	17	budgeting	budgeting	NOUN
faba-165	161	18	,	,	PUNCT
faba-165	161	19	decentralization	decentralization	NOUN
faba-165	161	20	,	,	PUNCT
faba-165	161	21	and	and	CCONJ
faba-165	161	22	work	work	NOUN
faba-165	161	23	motivation	motivation	NOUN
faba-165	161	24	as	as	ADP
faba-165	161	25	predictor	predictor	NOUN
faba-165	161	26	variables	variable	NOUN
faba-165	161	27	,	,	PUNCT
faba-165	161	28	and	and	CCONJ
faba-165	161	29	the	the	DET
faba-165	161	30	performance	performance	NOUN
faba-165	161	31	of	of	ADP
faba-165	161	32	the	the	DET
faba-165	161	33	local	local	ADJ
faba-165	161	34	government	government	NOUN
faba-165	161	35	organization	organization	NOUN
faba-165	161	36	as	as	ADP
faba-165	161	37	the	the	DET
faba-165	161	38	explanatory	explanatory	ADJ
faba-165	161	39	variable	variable	NOUN
faba-165	161	40	.	.	PUNCT
faba-165	162	1	the	the	DET
faba-165	162	2	tested	test	VERB
faba-165	162	3	model	model	NOUN
faba-165	162	4	intercept	intercept	NOUN
faba-165	162	5	has	have	AUX
faba-165	162	6	met	meet	VERB
faba-165	162	7	and	and	CCONJ
faba-165	162	8	represents	represent	VERB
faba-165	162	9	the	the	DET
faba-165	162	10	classic	classic	ADJ
faba-165	162	11	assumption	assumption	NOUN
faba-165	162	12	criteria	criterion	NOUN
faba-165	162	13	.	.	PUNCT
faba-165	163	1	this	this	PRON
faba-165	163	2	can	can	AUX
faba-165	163	3	be	be	AUX
faba-165	163	4	observed	observe	VERB
faba-165	163	5	from	from	ADP
faba-165	163	6	the	the	DET
faba-165	163	7	value	value	NOUN
faba-165	163	8	of	of	ADP
faba-165	163	9	asymp	asymp	PROPN
faba-165	163	10	.	.	PUNCT
faba-165	164	1	sig	sig	PROPN
faba-165	164	2	.	.	PUNCT
faba-165	165	1	(	(	PUNCT
faba-165	165	2	2	2	NUM
faba-165	165	3	-	-	PUNCT
faba-165	165	4	tailed	tail	VERB
faba-165	165	5	)	)	PUNCT
faba-165	166	1	which	which	PRON
faba-165	166	2	is	be	AUX
faba-165	166	3	0.221	0.221	NUM
faba-165	166	4	>	>	PUNCT
faba-165	166	5	α	α	X
faba-165	166	6	(	(	PUNCT
faba-165	166	7	0.05	0.05	NUM
faba-165	166	8	)	)	PUNCT
faba-165	166	9	.	.	PUNCT
faba-165	167	1	thus	thus	ADV
faba-165	167	2	,	,	PUNCT
faba-165	167	3	it	it	PRON
faba-165	167	4	can	can	AUX
faba-165	167	5	be	be	AUX
faba-165	167	6	assumed	assume	VERB
faba-165	167	7	that	that	SCONJ
faba-165	167	8	the	the	DET
faba-165	167	9	time	time	NOUN
faba-165	167	10	in	in	ADP
faba-165	167	11	the	the	DET
faba-165	167	12	dataset	dataset	NOUN
faba-165	167	13	has	have	VERB
faba-165	167	14	a	a	DET
faba-165	167	15	normal	normal	ADJ
faba-165	167	16	distribution	distribution	NOUN
faba-165	167	17	range	range	NOUN
faba-165	167	18	,	,	PUNCT
faba-165	167	19	and	and	CCONJ
faba-165	167	20	there	there	PRON
faba-165	167	21	are	be	VERB
faba-165	167	22	no	no	DET
faba-165	167	23	significant	significant	ADJ
faba-165	167	24	issues	issue	NOUN
faba-165	167	25	related	relate	VERB
faba-165	167	26	to	to	ADP
faba-165	167	27	the	the	DET
faba-165	167	28	variables	variable	NOUN
faba-165	167	29	used	use	VERB
faba-165	167	30	.	.	PUNCT
faba-165	168	1	furthermore	furthermore	ADV
faba-165	168	2	,	,	PUNCT
faba-165	168	3	regarding	regard	VERB
faba-165	168	4	the	the	DET
faba-165	168	5	fulfillment	fulfillment	NOUN
faba-165	168	6	of	of	ADP
faba-165	168	7	the	the	DET
faba-165	168	8	classical	classical	ADJ
faba-165	168	9	assumption	assumption	NOUN
faba-165	168	10	of	of	ADP
faba-165	168	11	durbin	durbin	NOUN
faba-165	168	12	-	-	PUNCT
faba-165	168	13	watson	watson	NOUN
faba-165	168	14	,	,	PUNCT
faba-165	168	15	a	a	DET
faba-165	168	16	value	value	NOUN
faba-165	168	17	of	of	ADP
faba-165	168	18	3.742	3.742	NUM
faba-165	168	19	is	be	AUX
faba-165	168	20	obtained	obtain	VERB
faba-165	168	21	,	,	PUNCT
faba-165	168	22	exceeding	exceed	VERB
faba-165	168	23	the	the	DET
faba-165	168	24	value	value	NOUN
faba-165	168	25	of	of	ADP
faba-165	168	26	2	2	NUM
faba-165	168	27	for	for	ADP
faba-165	168	28	the	the	DET
faba-165	168	29	intercept	intercept	NOUN
faba-165	168	30	scale	scale	NOUN
faba-165	168	31	of	of	ADP
faba-165	168	32	0	0	NUM
faba-165	168	33	and	and	CCONJ
faba-165	168	34	4	4	NUM
faba-165	168	35	,	,	PUNCT
faba-165	168	36	after	after	SCONJ
faba-165	168	37	the	the	DET
faba-165	168	38	model	model	NOUN
faba-165	168	39	is	be	AUX
faba-165	168	40	adjusted	adjust	VERB
faba-165	168	41	for	for	ADP
faba-165	168	42	temporal	temporal	ADJ
faba-165	168	43	data	datum	NOUN
faba-165	168	44	transformation	transformation	NOUN
faba-165	168	45	.	.	PUNCT
faba-165	169	1	this	this	PRON
faba-165	169	2	indicates	indicate	VERB
faba-165	169	3	that	that	SCONJ
faba-165	169	4	there	there	PRON
faba-165	169	5	is	be	VERB
faba-165	169	6	no	no	DET
faba-165	169	7	significant	significant	ADJ
faba-165	169	8	autocorrelation	autocorrelation	NOUN
faba-165	169	9	in	in	ADP
faba-165	169	10	the	the	DET
faba-165	169	11	residual	residual	ADJ
faba-165	169	12	regression	regression	NOUN
faba-165	169	13	model	model	NOUN
faba-165	169	14	.	.	PUNCT
faba-165	170	1	meanwhile	meanwhile	ADV
faba-165	170	2	,	,	PUNCT
faba-165	170	3	in	in	ADP
faba-165	170	4	meeting	meet	VERB
faba-165	170	5	the	the	DET
faba-165	170	6	classical	classical	ADJ
faba-165	170	7	assumption	assumption	NOUN
faba-165	170	8	of	of	ADP
faba-165	170	9	the	the	DET
faba-165	170	10	variance	variance	NOUN
faba-165	170	11	inflation	inflation	NOUN
faba-165	170	12	factor	factor	NOUN
faba-165	170	13	,	,	PUNCT
faba-165	170	14	a	a	DET
faba-165	170	15	value	value	NOUN
faba-165	170	16	of	of	ADP
faba-165	170	17	1.322	1.322	NUM
faba-165	170	18	is	be	AUX
faba-165	170	19	obtained	obtain	VERB
faba-165	170	20	for	for	ADP
faba-165	170	21	the	the	DET
faba-165	170	22	independent	independent	ADJ
faba-165	170	23	variables	variable	NOUN
faba-165	170	24	.	.	PUNCT
faba-165	171	1	this	this	PRON
faba-165	171	2	indicates	indicate	VERB
faba-165	171	3	that	that	SCONJ
faba-165	171	4	there	there	PRON
faba-165	171	5	is	be	VERB
faba-165	171	6	no	no	DET
faba-165	171	7	significant	significant	ADJ
faba-165	171	8	multicollinearity	multicollinearity	NOUN
faba-165	171	9	problem	problem	NOUN
faba-165	171	10	with	with	ADP
faba-165	171	11	the	the	DET
faba-165	171	12	predictor	predictor	NOUN
faba-165	171	13	variables	variable	NOUN
faba-165	171	14	,	,	PUNCT
faba-165	171	15	as	as	SCONJ
faba-165	171	16	the	the	DET
faba-165	171	17	variance	variance	NOUN
faba-165	171	18	inflation	inflation	NOUN
faba-165	171	19	factor	factor	NOUN
faba-165	171	20	value	value	VERB
faba-165	171	21	around	around	ADV
faba-165	171	22	1	1	NUM
faba-165	171	23	shows	show	VERB
faba-165	171	24	that	that	SCONJ
faba-165	171	25	the	the	DET
faba-165	171	26	variables	variable	NOUN
faba-165	171	27	are	be	AUX
faba-165	171	28	independent	independent	ADJ
faba-165	171	29	and	and	CCONJ
faba-165	171	30	not	not	PART
faba-165	171	31	significantly	significantly	ADV
faba-165	171	32	correlated	correlate	VERB
faba-165	171	33	with	with	ADP
faba-165	171	34	each	each	DET
faba-165	171	35	other	other	ADJ
faba-165	171	36	.	.	PUNCT
faba-165	172	1	ninik	ninik	PROPN
faba-165	172	2	srijani	srijani	PROPN
faba-165	172	3	and	and	CCONJ
faba-165	172	4	siti	siti	PROPN
faba-165	172	5	aisyah	aisyah	PROPN
faba-165	172	6	/	/	SYM
faba-165	172	7	finance	finance	NOUN
faba-165	172	8	,	,	PUNCT
faba-165	172	9	accounting	accounting	NOUN
faba-165	172	10	and	and	CCONJ
faba-165	172	11	business	business	NOUN
faba-165	172	12	analysis	analysis	NOUN
faba-165	172	13	,	,	PUNCT
faba-165	172	14	volume	volume	NOUN
faba-165	172	15	5	5	NUM
faba-165	172	16	,	,	PUNCT
faba-165	172	17	issue	issue	NOUN
faba-165	172	18	2	2	NUM
faba-165	172	19	,	,	PUNCT
faba-165	172	20	2023	2023	NUM
faba-165	172	21	97	97	NUM
faba-165	172	22	table	table	NOUN
faba-165	172	23	3	3	NUM
faba-165	172	24	.	.	PUNCT
faba-165	172	25	interpretation	interpretation	NOUN
faba-165	172	26	of	of	ADP
faba-165	172	27	research	research	NOUN
faba-165	172	28	results	result	NOUN
faba-165	172	29	predictor	predictor	NOUN
faba-165	172	30	and	and	CCONJ
faba-165	172	31	explanatory	explanatory	ADJ
faba-165	172	32	models	model	NOUN
faba-165	172	33	minimal	minimal	ADJ
faba-165	172	34	maximal	maximal	ADJ
faba-165	172	35	μ	μ	PROPN
faba-165	172	36	σ	σ	NOUN
faba-165	172	37	budgeting	budget	VERB
faba-165	172	38	predictor	predictor	NOUN
faba-165	172	39	58.0	58.0	NUM
faba-165	172	40	634.0	634.0	NUM
faba-165	172	41	213.622	213.622	NUM
faba-165	172	42	21.6576	21.6576	NUM
faba-165	172	43	decentralization	decentralization	NOUN
faba-165	172	44	predictors	predictor	NOUN
faba-165	172	45	71.0	71.0	NUM
faba-165	172	46	690.0	690.0	NUM
faba-165	172	47	198.007	198.007	NUM
faba-165	172	48	27.2209	27.2209	NUM
faba-165	172	49	work	work	NOUN
faba-165	172	50	motivation	motivation	NOUN
faba-165	172	51	predictors	predictor	NOUN
faba-165	172	52	66.0	66.0	NUM
faba-165	172	53	701.0	701.0	NUM
faba-165	172	54	201.779	201.779	NUM
faba-165	172	55	30.1421	30.1421	NUM
faba-165	172	56	explanation	explanation	NOUN
faba-165	172	57	of	of	ADP
faba-165	172	58	the	the	DET
faba-165	172	59	performance	performance	NOUN
faba-165	172	60	of	of	ADP
faba-165	172	61	local	local	ADJ
faba-165	172	62	government	government	NOUN
faba-165	172	63	organizations	organization	NOUN
faba-165	173	1	67.0	67.0	NUM
faba-165	173	2	773.0	773.0	NUM
faba-165	173	3	303.681	303.681	NUM
faba-165	173	4	25.2722	25.2722	NUM
faba-165	173	5	valid	valid	ADJ
faba-165	173	6	n	n	CCONJ
faba-165	173	7	(	(	PUNCT
faba-165	173	8	listwise	listwise	ADJ
faba-165	173	9	)	)	PUNCT
faba-165	173	10	181	181	NUM
faba-165	173	11	representation	representation	NOUN
faba-165	173	12	of	of	ADP
faba-165	173	13	the	the	DET
faba-165	173	14	classical	classical	ADJ
faba-165	173	15	assumptions	assumption	NOUN
faba-165	173	16	intercept	intercept	NOUN
faba-165	173	17	model	model	NOUN
faba-165	173	18	asymp	asymp	PROPN
faba-165	173	19	.	.	PUNCT
faba-165	174	1	sig	sig	PROPN
faba-165	174	2	.	.	PUNCT
faba-165	175	1	(	(	PUNCT
faba-165	175	2	2	2	NUM
faba-165	175	3	-	-	PUNCT
faba-165	175	4	tailed	tailed	ADJ
faba-165	175	5	)	)	PUNCT
faba-165	175	6	0.221c	0.221c	ADJ
faba-165	175	7	durbin	durbin	ADJ
faba-165	175	8	watson	watson	PROPN
faba-165	175	9	3.742	3.742	NUM
faba-165	175	10	variance	variance	NOUN
faba-165	175	11	inflation	inflation	NOUN
faba-165	175	12	factor	factor	NOUN
faba-165	175	13	1.322	1.322	NUM
faba-165	175	14	adjusted	adjust	VERB
faba-165	175	15	r2	r2	NOUN
faba-165	175	16	0.794	0.794	NUM
faba-165	175	17	f	f	NOUN
faba-165	175	18	-	-	PUNCT
faba-165	175	19	value	value	NOUN
faba-165	175	20	30.205	30.205	NUM
faba-165	175	21	p	p	NOUN
faba-165	175	22	-	-	PUNCT
faba-165	175	23	value	value	NOUN
faba-165	175	24	of	of	ADP
faba-165	175	25	f	f	NOUN
faba-165	175	26	-	-	PUNCT
faba-165	175	27	value	value	NOUN
faba-165	175	28	0.001b	0.001b	ADJ
faba-165	175	29	coefficientsa	coefficientsa	NOUN
faba-165	175	30	β	β	X
faba-165	175	31	std	std	PROPN
faba-165	175	32	.	.	NOUN
faba-165	175	33	error	error	NOUN
faba-165	175	34	t	t	NOUN
faba-165	175	35	-	-	PUNCT
faba-165	175	36	value	value	NOUN
faba-165	175	37	α	α	NOUN
faba-165	175	38	constant	constant	ADJ
faba-165	175	39	310.191	310.191	NUM
faba-165	175	40	45.571	45.571	NUM
faba-165	175	41	budgeting	budget	VERB
faba-165	175	42	predictor	predictor	NOUN
faba-165	175	43	2.214	2.214	NUM
faba-165	175	44	1.765	1.765	NUM
faba-165	175	45	3.002	3.002	NUM
faba-165	175	46	0.003	0.003	NUM
faba-165	175	47	*	*	PUNCT
faba-165	175	48	decentralization	decentralization	NOUN
faba-165	175	49	predictors	predictor	VERB
faba-165	175	50	1.987	1.987	NUM
faba-165	175	51	0.809	0.809	NUM
faba-165	175	52	1.871	1.871	NUM
faba-165	175	53	0.004	0.004	NUM
faba-165	175	54	*	*	PUNCT
faba-165	175	55	work	work	NOUN
faba-165	175	56	motivation	motivation	NOUN
faba-165	175	57	predictors	predictor	VERB
faba-165	175	58	2.098	2.098	NUM
faba-165	175	59	1.801	1.801	NUM
faba-165	175	60	2.074	2.074	NUM
faba-165	175	61	0.000	0.000	NUM
faba-165	175	62	*	*	PUNCT
faba-165	175	63	a.	a.	NOUN
faba-165	175	64	dependent	dependent	ADJ
faba-165	175	65	variable	variable	NOUN
faba-165	175	66	:	:	PUNCT
faba-165	175	67	performance	performance	NOUN
faba-165	175	68	of	of	ADP
faba-165	175	69	local	local	ADJ
faba-165	175	70	government	government	NOUN
faba-165	175	71	organizations	organization	NOUN
faba-165	175	72	the	the	DET
faba-165	175	73	distribution	distribution	NOUN
faba-165	175	74	test	test	NOUN
faba-165	175	75	shows	show	VERB
faba-165	175	76	that	that	SCONJ
faba-165	175	77	the	the	DET
faba-165	175	78	data	data	NOUN
faba-165	175	79	follows	follow	VERB
faba-165	175	80	a	a	DET
faba-165	175	81	normal	normal	ADJ
faba-165	175	82	distribution	distribution	NOUN
faba-165	175	83	,	,	PUNCT
faba-165	175	84	calculated	calculate	VERB
faba-165	175	85	using	use	VERB
faba-165	175	86	lilliefors	lilliefor	NOUN
faba-165	175	87	significance	significance	NOUN
faba-165	175	88	correction	correction	NOUN
faba-165	175	89	.	.	PUNCT
faba-165	176	1	predictors	predictor	NOUN
faba-165	176	2	:	:	PUNCT
faba-165	176	3	(	(	PUNCT
faba-165	176	4	constant	constant	ADJ
faba-165	176	5	)	)	PUNCT
faba-165	176	6	,	,	PUNCT
faba-165	176	7	budgeting	budgeting	NOUN
faba-165	176	8	,	,	PUNCT
faba-165	176	9	decentralization	decentralization	NOUN
faba-165	176	10	,	,	PUNCT
faba-165	176	11	and	and	CCONJ
faba-165	176	12	work	work	NOUN
faba-165	176	13	motivation	motivation	NOUN
faba-165	176	14	.	.	PUNCT
faba-165	177	1	note	note	NOUN
faba-165	177	2	:	:	PUNCT
faba-165	178	1	*	*	PUNCT
faba-165	178	2	;	;	PUNCT
faba-165	178	3	*	*	PUNCT
faba-165	178	4	*	*	PUNCT
faba-165	178	5	indicates	indicate	VERB
faba-165	178	6	significance	significance	NOUN
faba-165	178	7	at	at	ADP
faba-165	178	8	1	1	NUM
faba-165	178	9	%	%	NOUN
faba-165	178	10	and	and	CCONJ
faba-165	178	11	5	5	NUM
faba-165	178	12	%	%	NOUN
faba-165	178	13	levels	level	NOUN
faba-165	178	14	.	.	PUNCT
faba-165	179	1	sources	source	NOUN
faba-165	179	2	:	:	PUNCT
faba-165	179	3	the	the	DET
faba-165	179	4	data	data	NOUN
faba-165	179	5	is	be	AUX
faba-165	179	6	processed	process	VERB
faba-165	179	7	,	,	PUNCT
faba-165	179	8	researchers	researcher	NOUN
faba-165	179	9	from	from	ADP
faba-165	179	10	ibm	ibm	PROPN
faba-165	179	11	spss	spss	PROPN
faba-165	179	12	statistics	statistics	PROPN
faba-165	179	13	version	version	PROPN
faba-165	179	14	25.0	25.0	NUM
faba-165	179	15	.	.	PUNCT
faba-165	180	1	in	in	ADP
faba-165	180	2	this	this	DET
faba-165	180	3	study	study	NOUN
faba-165	180	4	,	,	PUNCT
faba-165	180	5	there	there	PRON
faba-165	180	6	is	be	VERB
faba-165	180	7	also	also	ADV
faba-165	180	8	an	an	DET
faba-165	180	9	adjusted	adjusted	ADJ
faba-165	180	10	r2	r2	NOUN
faba-165	180	11	value	value	NOUN
faba-165	180	12	of	of	ADP
faba-165	180	13	0.794	0.794	NUM
faba-165	180	14	,	,	PUNCT
faba-165	180	15	an	an	DET
faba-165	180	16	f	f	NOUN
faba-165	180	17	-	-	PUNCT
faba-165	180	18	value	value	NOUN
faba-165	180	19	of	of	ADP
faba-165	180	20	30.205	30.205	NUM
faba-165	180	21	,	,	PUNCT
faba-165	180	22	and	and	CCONJ
faba-165	180	23	a	a	DET
faba-165	180	24	p	p	NOUN
faba-165	180	25	-	-	PUNCT
faba-165	180	26	value	value	NOUN
faba-165	180	27	of	of	ADP
faba-165	180	28	the	the	DET
faba-165	180	29	ftest	ftest	NOUN
faba-165	180	30	of	of	ADP
faba-165	180	31	0.001	0.001	NUM
faba-165	180	32	.	.	PUNCT
faba-165	181	1	therefore	therefore	ADV
faba-165	181	2	,	,	PUNCT
faba-165	181	3	based	base	VERB
faba-165	181	4	on	on	ADP
faba-165	181	5	these	these	DET
faba-165	181	6	analysis	analysis	NOUN
faba-165	181	7	results	result	NOUN
faba-165	181	8	,	,	PUNCT
faba-165	181	9	it	it	PRON
faba-165	181	10	can	can	AUX
faba-165	181	11	be	be	AUX
faba-165	181	12	interpreted	interpret	VERB
faba-165	181	13	that	that	SCONJ
faba-165	181	14	79.4	79.4	NUM
faba-165	181	15	%	%	NOUN
faba-165	181	16	of	of	ADP
faba-165	181	17	the	the	DET
faba-165	181	18	variance	variance	NOUN
faba-165	181	19	can	can	AUX
faba-165	181	20	be	be	AUX
faba-165	181	21	explained	explain	VERB
faba-165	181	22	by	by	ADP
faba-165	181	23	the	the	DET
faba-165	181	24	predictor	predictor	NOUN
faba-165	181	25	variables	variable	NOUN
faba-165	181	26	used	use	VERB
faba-165	181	27	in	in	ADP
faba-165	181	28	the	the	DET
faba-165	181	29	model	model	NOUN
faba-165	181	30	,	,	PUNCT
faba-165	181	31	while	while	SCONJ
faba-165	181	32	the	the	DET
faba-165	181	33	remaining	remain	VERB
faba-165	181	34	20.6	20.6	NUM
faba-165	181	35	%	%	NOUN
faba-165	181	36	is	be	AUX
faba-165	181	37	presumed	presume	VERB
faba-165	181	38	to	to	PART
faba-165	181	39	be	be	AUX
faba-165	181	40	influenced	influence	VERB
faba-165	181	41	by	by	ADP
faba-165	181	42	other	other	ADJ
faba-165	181	43	factors	factor	NOUN
faba-165	181	44	outside	outside	ADP
faba-165	181	45	the	the	DET
faba-165	181	46	scope	scope	NOUN
faba-165	181	47	of	of	ADP
faba-165	181	48	the	the	DET
faba-165	181	49	study	study	NOUN
faba-165	181	50	.	.	PUNCT
faba-165	182	1	furthermore	furthermore	ADV
faba-165	182	2	,	,	PUNCT
faba-165	182	3	the	the	DET
faba-165	182	4	f	f	NOUN
faba-165	182	5	-	-	PUNCT
faba-165	182	6	value	value	NOUN
faba-165	182	7	of	of	ADP
faba-165	182	8	30.205	30.205	NUM
faba-165	182	9	and	and	CCONJ
faba-165	182	10	the	the	DET
faba-165	182	11	pvalue	pvalue	NOUN
faba-165	182	12	of	of	ADP
faba-165	182	13	the	the	DET
faba-165	182	14	f	f	NOUN
faba-165	182	15	-	-	PUNCT
faba-165	182	16	test	test	NOUN
faba-165	182	17	of	of	ADP
faba-165	182	18	0.001	0.001	NUM
faba-165	182	19	suggest	suggest	VERB
faba-165	182	20	that	that	SCONJ
faba-165	182	21	the	the	DET
faba-165	182	22	regression	regression	NOUN
faba-165	182	23	model	model	NOUN
faba-165	182	24	used	use	VERB
faba-165	182	25	in	in	ADP
faba-165	182	26	this	this	DET
faba-165	182	27	study	study	NOUN
faba-165	182	28	has	have	VERB
faba-165	182	29	a	a	DET
faba-165	182	30	significant	significant	ADJ
faba-165	182	31	contribution	contribution	NOUN
faba-165	182	32	in	in	ADP
faba-165	182	33	explaining	explain	VERB
faba-165	182	34	the	the	DET
faba-165	182	35	variance	variance	NOUN
faba-165	182	36	of	of	ADP
faba-165	182	37	the	the	DET
faba-165	182	38	data	datum	NOUN
faba-165	182	39	.	.	PUNCT
faba-165	183	1	additionally	additionally	ADV
faba-165	183	2	,	,	PUNCT
faba-165	183	3	the	the	DET
faba-165	183	4	predictor	predictor	NOUN
faba-165	183	5	variables	variable	NOUN
faba-165	183	6	simultaneously	simultaneously	ADV
faba-165	183	7	have	have	VERB
faba-165	183	8	a	a	DET
faba-165	183	9	significant	significant	ADJ
faba-165	183	10	influence	influence	NOUN
faba-165	183	11	on	on	ADP
faba-165	183	12	the	the	DET
faba-165	183	13	explanatory	explanatory	ADJ
faba-165	183	14	variable	variable	NOUN
faba-165	183	15	based	base	VERB
faba-165	183	16	on	on	ADP
faba-165	183	17	the	the	DET
faba-165	183	18	low	low	ADJ
faba-165	183	19	f	f	NOUN
faba-165	183	20	-	-	PUNCT
faba-165	183	21	value	value	NOUN
faba-165	183	22	and	and	CCONJ
faba-165	183	23	p	p	NOUN
faba-165	183	24	-	-	PUNCT
faba-165	183	25	value	value	NOUN
faba-165	183	26	of	of	ADP
faba-165	183	27	the	the	DET
faba-165	183	28	f	f	NOUN
faba-165	183	29	-	-	PUNCT
faba-165	183	30	test	test	NOUN
faba-165	183	31	.	.	PUNCT
faba-165	184	1	in	in	ADP
faba-165	184	2	statistical	statistical	ADJ
faba-165	184	3	testing	testing	NOUN
faba-165	184	4	analysis	analysis	NOUN
faba-165	184	5	,	,	PUNCT
faba-165	184	6	the	the	DET
faba-165	184	7	t	t	NOUN
faba-165	184	8	-	-	PUNCT
faba-165	184	9	value	value	NOUN
faba-165	184	10	is	be	AUX
faba-165	184	11	used	use	VERB
faba-165	184	12	to	to	PART
faba-165	184	13	test	test	VERB
faba-165	184	14	the	the	DET
faba-165	184	15	significance	significance	NOUN
faba-165	184	16	or	or	CCONJ
faba-165	184	17	importance	importance	NOUN
faba-165	184	18	of	of	ADP
faba-165	184	19	the	the	DET
faba-165	184	20	relationship	relationship	NOUN
faba-165	184	21	between	between	ADP
faba-165	184	22	the	the	DET
faba-165	184	23	variables	variable	NOUN
faba-165	184	24	under	under	ADP
faba-165	184	25	study	study	NOUN
faba-165	184	26	.	.	PUNCT
faba-165	185	1	this	this	DET
faba-165	185	2	t	t	NOUN
faba-165	185	3	-	-	PUNCT
faba-165	185	4	value	value	NOUN
faba-165	185	5	is	be	AUX
faba-165	185	6	then	then	ADV
faba-165	185	7	compared	compare	VERB
faba-165	185	8	to	to	ADP
faba-165	185	9	a	a	DET
faba-165	185	10	predetermined	predetermine	VERB
faba-165	185	11	significance	significance	NOUN
faba-165	185	12	level	level	NOUN
faba-165	185	13	.	.	PUNCT
faba-165	186	1	in	in	ADP
faba-165	186	2	the	the	DET
faba-165	186	3	findings	finding	NOUN
faba-165	186	4	of	of	ADP
faba-165	186	5	this	this	DET
faba-165	186	6	research	research	NOUN
faba-165	186	7	,	,	PUNCT
faba-165	186	8	for	for	ADP
faba-165	186	9	the	the	DET
faba-165	186	10	budgeting	budget	VERB
faba-165	186	11	variable	variable	NOUN
faba-165	186	12	,	,	PUNCT
faba-165	186	13	the	the	DET
faba-165	186	14	obtained	obtain	VERB
faba-165	186	15	t	t	NOUN
faba-165	186	16	-	-	PUNCT
faba-165	186	17	value	value	NOUN
faba-165	186	18	is	be	AUX
faba-165	186	19	3.002	3.002	NUM
faba-165	186	20	with	with	ADP
faba-165	186	21	a	a	DET
faba-165	186	22	significance	significance	NOUN
faba-165	186	23	level	level	NOUN
faba-165	186	24	of	of	ADP
faba-165	186	25	0.003	0.003	NUM
faba-165	186	26	.	.	PUNCT
faba-165	187	1	this	this	DET
faba-165	187	2	value	value	NOUN
faba-165	187	3	indicates	indicate	VERB
faba-165	187	4	that	that	SCONJ
faba-165	187	5	there	there	PRON
faba-165	187	6	is	be	VERB
faba-165	187	7	a	a	DET
faba-165	187	8	significant	significant	ADJ
faba-165	187	9	relationship	relationship	NOUN
faba-165	187	10	between	between	ADP
faba-165	187	11	budgeting	budgeting	NOUN
faba-165	187	12	and	and	CCONJ
faba-165	187	13	the	the	DET
faba-165	187	14	performance	performance	NOUN
faba-165	187	15	of	of	ADP
faba-165	187	16	the	the	DET
faba-165	187	17	local	local	ADJ
faba-165	187	18	government	government	NOUN
faba-165	187	19	organization	organization	NOUN
faba-165	187	20	.	.	PUNCT
faba-165	188	1	furthermore	furthermore	ADV
faba-165	188	2	,	,	PUNCT
faba-165	188	3	for	for	ADP
faba-165	188	4	the	the	DET
faba-165	188	5	decentralization	decentralization	NOUN
faba-165	188	6	variable	variable	NOUN
faba-165	188	7	,	,	PUNCT
faba-165	188	8	the	the	DET
faba-165	188	9	obtained	obtain	VERB
faba-165	188	10	t	t	NOUN
faba-165	188	11	-	-	PUNCT
faba-165	188	12	value	value	NOUN
faba-165	188	13	is	be	AUX
faba-165	188	14	1.871	1.871	NUM
faba-165	188	15	with	with	ADP
faba-165	188	16	a	a	DET
faba-165	188	17	significance	significance	NOUN
faba-165	188	18	level	level	NOUN
faba-165	188	19	of	of	ADP
faba-165	188	20	0.004	0.004	NUM
faba-165	188	21	.	.	PUNCT
faba-165	189	1	this	this	DET
faba-165	189	2	result	result	NOUN
faba-165	189	3	suggests	suggest	VERB
faba-165	189	4	that	that	SCONJ
faba-165	189	5	there	there	PRON
faba-165	189	6	is	be	VERB
faba-165	189	7	a	a	DET
faba-165	189	8	significant	significant	ADJ
faba-165	189	9	relationship	relationship	NOUN
faba-165	189	10	between	between	ADP
faba-165	189	11	decentralization	decentralization	NOUN
faba-165	189	12	and	and	CCONJ
faba-165	189	13	the	the	DET
faba-165	189	14	performance	performance	NOUN
faba-165	189	15	of	of	ADP
faba-165	189	16	the	the	DET
faba-165	189	17	local	local	ADJ
faba-165	189	18	government	government	NOUN
faba-165	189	19	organization	organization	NOUN
faba-165	189	20	.	.	PUNCT
faba-165	190	1	meanwhile	meanwhile	ADV
faba-165	190	2	,	,	PUNCT
faba-165	190	3	for	for	ADP
faba-165	190	4	the	the	DET
faba-165	190	5	work	work	NOUN
faba-165	190	6	motivation	motivation	NOUN
faba-165	190	7	variable	variable	NOUN
faba-165	190	8	,	,	PUNCT
faba-165	190	9	the	the	DET
faba-165	190	10	obtained	obtain	VERB
faba-165	190	11	t	t	NOUN
faba-165	190	12	-	-	PUNCT
faba-165	190	13	value	value	NOUN
faba-165	190	14	is	be	AUX
faba-165	190	15	2.074	2.074	NUM
faba-165	190	16	with	with	ADP
faba-165	190	17	a	a	DET
faba-165	190	18	significance	significance	NOUN
faba-165	190	19	level	level	NOUN
faba-165	190	20	of	of	ADP
faba-165	190	21	0.000	0.000	NUM
faba-165	190	22	.	.	PUNCT
faba-165	191	1	this	this	DET
faba-165	191	2	result	result	NOUN
faba-165	191	3	indicates	indicate	VERB
faba-165	191	4	that	that	SCONJ
faba-165	191	5	there	there	PRON
faba-165	191	6	is	be	VERB
faba-165	191	7	a	a	DET
faba-165	191	8	highly	highly	ADV
faba-165	191	9	significant	significant	ADJ
faba-165	191	10	relationship	relationship	NOUN
faba-165	191	11	between	between	ADP
faba-165	191	12	work	work	NOUN
faba-165	191	13	motivation	motivation	NOUN
faba-165	191	14	and	and	CCONJ
faba-165	191	15	the	the	DET
faba-165	191	16	performance	performance	NOUN
faba-165	191	17	of	of	ADP
faba-165	191	18	the	the	DET
faba-165	191	19	local	local	ADJ
faba-165	191	20	government	government	NOUN
faba-165	191	21	organization	organization	NOUN
faba-165	191	22	.	.	PUNCT
faba-165	192	1	then	then	ADV
faba-165	192	2	,	,	PUNCT
faba-165	192	3	there	there	PRON
faba-165	192	4	are	be	VERB
faba-165	192	5	results	result	NOUN
faba-165	192	6	that	that	PRON
faba-165	192	7	show	show	VERB
faba-165	192	8	the	the	DET
faba-165	192	9	regression	regression	NOUN
faba-165	192	10	coefficients	coefficient	NOUN
faba-165	192	11	(	(	PUNCT
faba-165	192	12	β	β	NOUN
faba-165	192	13	)	)	PUNCT
faba-165	192	14	and	and	CCONJ
faba-165	192	15	standard	standard	ADJ
faba-165	192	16	errors	error	NOUN
faba-165	192	17	for	for	ADP
faba-165	192	18	each	each	DET
faba-165	192	19	variable	variable	NOUN
faba-165	192	20	.	.	PUNCT
faba-165	193	1	these	these	DET
faba-165	193	2	results	result	NOUN
faba-165	193	3	are	be	AUX
faba-165	193	4	interpreted	interpret	VERB
faba-165	193	5	as	as	SCONJ
faba-165	193	6	follows	follow	VERB
faba-165	193	7	:	:	PUNCT
faba-165	193	8	the	the	DET
faba-165	193	9	regression	regression	NOUN
faba-165	193	10	coefficient	coefficient	NOUN
faba-165	193	11	(	(	PUNCT
faba-165	193	12	β	β	NOUN
faba-165	193	13	)	)	PUNCT
faba-165	193	14	for	for	ADP
faba-165	193	15	the	the	DET
faba-165	193	16	constant	constant	ADJ
faba-165	193	17	variable	variable	NOUN
faba-165	193	18	is	be	AUX
faba-165	193	19	310.191	310.191	NUM
faba-165	193	20	with	with	ADP
faba-165	193	21	a	a	DET
faba-165	193	22	standard	standard	ADJ
faba-165	193	23	error	error	NOUN
faba-165	193	24	of	of	ADP
faba-165	193	25	45.571	45.571	NUM
faba-165	193	26	.	.	PUNCT
faba-165	194	1	this	this	DET
faba-165	194	2	constant	constant	ADJ
faba-165	194	3	indicates	indicate	VERB
faba-165	194	4	the	the	DET
faba-165	194	5	estimated	estimate	VERB
faba-165	194	6	value	value	NOUN
faba-165	194	7	of	of	ADP
faba-165	194	8	the	the	DET
faba-165	194	9	performance	performance	NOUN
faba-165	194	10	of	of	ADP
faba-165	194	11	the	the	DET
faba-165	194	12	local	local	ADJ
faba-165	194	13	government	government	NOUN
faba-165	194	14	organization	organization	NOUN
faba-165	194	15	when	when	SCONJ
faba-165	194	16	all	all	DET
faba-165	194	17	independent	independent	ADJ
faba-165	194	18	variables	variable	NOUN
faba-165	194	19	are	be	AUX
faba-165	194	20	zero	zero	NUM
faba-165	194	21	.	.	PUNCT
faba-165	195	1	furthermore	furthermore	ADV
faba-165	195	2	,	,	PUNCT
faba-165	195	3	the	the	DET
faba-165	195	4	budgeting	budget	VERB
faba-165	195	5	variable	variable	NOUN
faba-165	195	6	has	have	VERB
faba-165	195	7	a	a	DET
faba-165	195	8	regression	regression	NOUN
faba-165	195	9	coefficient	coefficient	NOUN
faba-165	195	10	(	(	PUNCT
faba-165	195	11	β	β	NOUN
faba-165	195	12	)	)	PUNCT
faba-165	195	13	of	of	ADP
faba-165	195	14	2.214	2.214	NUM
faba-165	195	15	with	with	ADP
faba-165	195	16	a	a	DET
faba-165	195	17	standard	standard	ADJ
faba-165	195	18	error	error	NOUN
faba-165	195	19	of	of	ADP
faba-165	195	20	1.765	1.765	NUM
faba-165	195	21	.	.	PUNCT
faba-165	196	1	this	this	PRON
faba-165	196	2	means	mean	VERB
faba-165	196	3	that	that	SCONJ
faba-165	196	4	for	for	ADP
faba-165	196	5	every	every	DET
faba-165	196	6	one	one	NUM
faba-165	196	7	unit	unit	NOUN
faba-165	196	8	increase	increase	NOUN
faba-165	196	9	in	in	ADP
faba-165	196	10	the	the	DET
faba-165	196	11	budgeting	budget	VERB
faba-165	196	12	variable	variable	NOUN
faba-165	196	13	,	,	PUNCT
faba-165	196	14	there	there	PRON
faba-165	196	15	is	be	VERB
faba-165	196	16	an	an	DET
faba-165	196	17	associated	associated	ADJ
faba-165	196	18	increase	increase	NOUN
faba-165	196	19	of	of	ADP
faba-165	196	20	approximately	approximately	ADV
faba-165	196	21	2.214	2.214	NUM
faba-165	196	22	units	unit	NOUN
faba-165	196	23	in	in	ADP
faba-165	196	24	the	the	DET
faba-165	196	25	performance	performance	NOUN
faba-165	196	26	of	of	ADP
faba-165	196	27	the	the	DET
faba-165	196	28	local	local	ADJ
faba-165	196	29	government	government	NOUN
faba-165	196	30	organization	organization	NOUN
faba-165	196	31	,	,	PUNCT
faba-165	196	32	with	with	ADP
faba-165	196	33	an	an	DET
faba-165	196	34	uncertainty	uncertainty	NOUN
faba-165	196	35	level	level	NOUN
faba-165	196	36	of	of	ADP
faba-165	196	37	about	about	ADP
faba-165	196	38	1.765	1.765	NUM
faba-165	196	39	.	.	PUNCT
faba-165	197	1	the	the	DET
faba-165	197	2	decentralization	decentralization	NOUN
faba-165	197	3	variable	variable	NOUN
faba-165	197	4	has	have	VERB
faba-165	197	5	a	a	DET
faba-165	197	6	regression	regression	NOUN
faba-165	197	7	coefficient	coefficient	NOUN
faba-165	197	8	(	(	PUNCT
faba-165	197	9	β	β	NOUN
faba-165	197	10	)	)	PUNCT
faba-165	197	11	of	of	ADP
faba-165	197	12	1.987	1.987	NUM
faba-165	197	13	with	with	ADP
faba-165	197	14	a	a	DET
faba-165	197	15	standard	standard	ADJ
faba-165	197	16	error	error	NOUN
faba-165	197	17	of	of	ADP
faba-165	197	18	0.809	0.809	NUM
faba-165	197	19	.	.	PUNCT
faba-165	198	1	this	this	PRON
faba-165	198	2	indicates	indicate	VERB
faba-165	198	3	that	that	SCONJ
faba-165	198	4	for	for	SCONJ
faba-165	198	5	every	every	DET
faba-165	198	6	one	one	NUM
faba-165	198	7	unit	unit	NOUN
faba-165	198	8	increase	increase	NOUN
faba-165	198	9	in	in	ADP
faba-165	198	10	the	the	DET
faba-165	198	11	decentralization	decentralization	NOUN
faba-165	198	12	variable	variable	NOUN
faba-165	198	13	,	,	PUNCT
faba-165	198	14	there	there	PRON
faba-165	198	15	is	be	VERB
faba-165	198	16	an	an	DET
faba-165	198	17	associated	associated	ADJ
faba-165	198	18	increase	increase	NOUN
faba-165	198	19	of	of	ADP
faba-165	198	20	approximately	approximately	ADV
faba-165	198	21	1.987	1.987	NUM
faba-165	198	22	units	unit	NOUN
faba-165	198	23	in	in	ADP
faba-165	198	24	the	the	DET
faba-165	198	25	performance	performance	NOUN
faba-165	198	26	of	of	ADP
faba-165	198	27	the	the	DET
faba-165	198	28	local	local	ADJ
faba-165	198	29	government	government	NOUN
faba-165	198	30	organization	organization	NOUN
faba-165	198	31	,	,	PUNCT
faba-165	198	32	with	with	ADP
faba-165	198	33	an	an	DET
faba-165	198	34	uncertainty	uncertainty	NOUN
faba-165	198	35	level	level	NOUN
faba-165	198	36	of	of	ADP
faba-165	198	37	about	about	ADV
faba-165	198	38	0.809	0.809	NUM
faba-165	198	39	.	.	PUNCT
faba-165	199	1	lastly	lastly	ADV
faba-165	199	2	,	,	PUNCT
faba-165	199	3	the	the	DET
faba-165	199	4	work	work	NOUN
faba-165	199	5	motivation	motivation	NOUN
faba-165	199	6	variable	variable	NOUN
faba-165	199	7	has	have	VERB
faba-165	199	8	a	a	DET
faba-165	199	9	regression	regression	NOUN
faba-165	199	10	coefficient	coefficient	NOUN
faba-165	199	11	(	(	PUNCT
faba-165	199	12	β	β	NOUN
faba-165	199	13	)	)	PUNCT
faba-165	199	14	of	of	ADP
faba-165	199	15	2.098	2.098	NUM
faba-165	199	16	with	with	ADP
faba-165	199	17	a	a	DET
faba-165	199	18	standard	standard	ADJ
faba-165	199	19	error	error	NOUN
faba-165	199	20	of	of	ADP
faba-165	199	21	1.801	1.801	NUM
faba-165	199	22	.	.	PUNCT
faba-165	200	1	this	this	PRON
faba-165	200	2	indicates	indicate	VERB
faba-165	200	3	that	that	SCONJ
faba-165	200	4	for	for	ADP
faba-165	200	5	every	every	DET
faba-165	200	6	one	one	NUM
faba-165	200	7	unit	unit	NOUN
faba-165	200	8	increase	increase	NOUN
faba-165	200	9	in	in	ADP
faba-165	200	10	the	the	DET
faba-165	200	11	work	work	NOUN
faba-165	200	12	motivation	motivation	NOUN
faba-165	200	13	variable	variable	NOUN
faba-165	200	14	,	,	PUNCT
faba-165	200	15	there	there	PRON
faba-165	200	16	is	be	VERB
faba-165	200	17	an	an	DET
faba-165	200	18	associated	associated	ADJ
faba-165	200	19	increase	increase	NOUN
faba-165	200	20	of	of	ADP
faba-165	200	21	ninik	ninik	PROPN
faba-165	200	22	srijani	srijani	PROPN
faba-165	200	23	and	and	CCONJ
faba-165	200	24	siti	siti	PROPN
faba-165	200	25	aisyah	aisyah	PROPN
faba-165	200	26	/	/	SYM
faba-165	200	27	finance	finance	NOUN
faba-165	200	28	,	,	PUNCT
faba-165	200	29	accounting	accounting	NOUN
faba-165	200	30	and	and	CCONJ
faba-165	200	31	business	business	NOUN
faba-165	200	32	analysis	analysis	NOUN
faba-165	200	33	,	,	PUNCT
faba-165	200	34	volume	volume	NOUN
faba-165	200	35	5	5	NUM
faba-165	200	36	,	,	PUNCT
faba-165	200	37	issue	issue	NOUN
faba-165	200	38	2	2	NUM
faba-165	200	39	,	,	PUNCT
faba-165	200	40	2023	2023	NUM
faba-165	200	41	98	98	NUM
faba-165	200	42	approximately	approximately	ADV
faba-165	200	43	2.098	2.098	NUM
faba-165	200	44	units	unit	NOUN
faba-165	200	45	in	in	ADP
faba-165	200	46	the	the	DET
faba-165	200	47	performance	performance	NOUN
faba-165	200	48	of	of	ADP
faba-165	200	49	the	the	DET
faba-165	200	50	local	local	ADJ
faba-165	200	51	government	government	NOUN
faba-165	200	52	organization	organization	NOUN
faba-165	200	53	,	,	PUNCT
faba-165	200	54	with	with	ADP
faba-165	200	55	an	an	DET
faba-165	200	56	uncertainty	uncertainty	NOUN
faba-165	200	57	level	level	NOUN
faba-165	200	58	of	of	ADP
faba-165	200	59	about	about	ADP
faba-165	200	60	1.801	1.801	NUM
faba-165	200	61	.	.	PUNCT
faba-165	201	1	this	this	DET
faba-165	201	2	analysis	analysis	NOUN
faba-165	201	3	result	result	NOUN
faba-165	201	4	shows	show	VERB
faba-165	201	5	that	that	SCONJ
faba-165	201	6	the	the	DET
faba-165	201	7	variables	variable	NOUN
faba-165	201	8	of	of	ADP
faba-165	201	9	budgeting	budgeting	NOUN
faba-165	201	10	,	,	PUNCT
faba-165	201	11	decentralization	decentralization	NOUN
faba-165	201	12	,	,	PUNCT
faba-165	201	13	and	and	CCONJ
faba-165	201	14	work	work	NOUN
faba-165	201	15	motivation	motivation	NOUN
faba-165	201	16	significantly	significantly	ADV
faba-165	201	17	contribute	contribute	VERB
faba-165	201	18	to	to	ADP
faba-165	201	19	the	the	DET
faba-165	201	20	performance	performance	NOUN
faba-165	201	21	of	of	ADP
faba-165	201	22	the	the	DET
faba-165	201	23	local	local	ADJ
faba-165	201	24	government	government	NOUN
faba-165	201	25	organization	organization	NOUN
faba-165	201	26	.	.	PUNCT
faba-165	202	1	the	the	DET
faba-165	202	2	positive	positive	ADJ
faba-165	202	3	regression	regression	NOUN
faba-165	202	4	coefficients	coefficient	NOUN
faba-165	202	5	indicate	indicate	VERB
faba-165	202	6	a	a	DET
faba-165	202	7	positive	positive	ADJ
faba-165	202	8	relationship	relationship	NOUN
faba-165	202	9	between	between	ADP
faba-165	202	10	the	the	DET
faba-165	202	11	independent	independent	ADJ
faba-165	202	12	variables	variable	NOUN
faba-165	202	13	and	and	CCONJ
faba-165	202	14	the	the	DET
faba-165	202	15	dependent	dependent	ADJ
faba-165	202	16	variable	variable	NOUN
faba-165	202	17	.	.	PUNCT
faba-165	203	1	therefore	therefore	ADV
faba-165	203	2	,	,	PUNCT
faba-165	203	3	this	this	DET
faba-165	203	4	multiple	multiple	ADJ
faba-165	203	5	regression	regression	NOUN
faba-165	203	6	analysis	analysis	NOUN
faba-165	203	7	provides	provide	VERB
faba-165	203	8	a	a	DET
faba-165	203	9	more	more	ADV
faba-165	203	10	detailed	detailed	ADJ
faba-165	203	11	understanding	understanding	NOUN
faba-165	203	12	,	,	PUNCT
faba-165	203	13	and	and	CCONJ
faba-165	203	14	by	by	ADP
faba-165	203	15	considering	consider	VERB
faba-165	203	16	the	the	DET
faba-165	203	17	regression	regression	NOUN
faba-165	203	18	coefficients	coefficient	NOUN
faba-165	203	19	and	and	CCONJ
faba-165	203	20	the	the	DET
faba-165	203	21	level	level	NOUN
faba-165	203	22	of	of	ADP
faba-165	203	23	uncertainty	uncertainty	NOUN
faba-165	203	24	,	,	PUNCT
faba-165	203	25	we	we	PRON
faba-165	203	26	can	can	AUX
faba-165	203	27	draw	draw	VERB
faba-165	203	28	more	more	ADV
faba-165	203	29	accurate	accurate	ADJ
faba-165	203	30	conclusions	conclusion	NOUN
faba-165	203	31	about	about	ADP
faba-165	203	32	the	the	DET
faba-165	203	33	extent	extent	NOUN
faba-165	203	34	to	to	PART
faba-165	203	35	which	which	PRON
faba-165	203	36	these	these	DET
faba-165	203	37	variables	variable	NOUN
faba-165	203	38	play	play	VERB
faba-165	203	39	a	a	DET
faba-165	203	40	role	role	NOUN
faba-165	203	41	in	in	ADP
faba-165	203	42	shaping	shape	VERB
faba-165	203	43	the	the	DET
faba-165	203	44	performance	performance	NOUN
faba-165	203	45	of	of	ADP
faba-165	203	46	the	the	DET
faba-165	203	47	local	local	ADJ
faba-165	203	48	government	government	NOUN
faba-165	203	49	organization	organization	NOUN
faba-165	203	50	.	.	PUNCT
faba-165	204	1	discussions	discussion	NOUN
faba-165	204	2	overall	overall	ADV
faba-165	204	3	,	,	PUNCT
faba-165	204	4	these	these	DET
faba-165	204	5	findings	finding	NOUN
faba-165	204	6	provide	provide	VERB
faba-165	204	7	empirical	empirical	ADJ
faba-165	204	8	evidence	evidence	NOUN
faba-165	204	9	that	that	SCONJ
faba-165	204	10	participatory	participatory	ADJ
faba-165	204	11	budgeting	budgeting	NOUN
faba-165	204	12	,	,	PUNCT
faba-165	204	13	effective	effective	ADJ
faba-165	204	14	implementation	implementation	NOUN
faba-165	204	15	of	of	ADP
faba-165	204	16	decentralization	decentralization	NOUN
faba-165	204	17	,	,	PUNCT
faba-165	204	18	and	and	CCONJ
faba-165	204	19	improved	improve	VERB
faba-165	204	20	work	work	NOUN
faba-165	204	21	motivation	motivation	NOUN
faba-165	204	22	of	of	ADP
faba-165	204	23	employees	employee	NOUN
faba-165	204	24	play	play	VERB
faba-165	204	25	a	a	DET
faba-165	204	26	crucial	crucial	ADJ
faba-165	204	27	role	role	NOUN
faba-165	204	28	in	in	ADP
faba-165	204	29	enhancing	enhance	VERB
faba-165	204	30	the	the	DET
faba-165	204	31	performance	performance	NOUN
faba-165	204	32	of	of	ADP
faba-165	204	33	local	local	ADJ
faba-165	204	34	government	government	NOUN
faba-165	204	35	organizations	organization	NOUN
faba-165	204	36	.	.	PUNCT
faba-165	205	1	by	by	ADP
faba-165	205	2	considering	consider	VERB
faba-165	205	3	and	and	CCONJ
faba-165	205	4	implementing	implement	VERB
faba-165	205	5	these	these	DET
faba-165	205	6	findings	finding	NOUN
faba-165	205	7	,	,	PUNCT
faba-165	205	8	local	local	ADJ
faba-165	205	9	management	management	NOUN
faba-165	205	10	and	and	CCONJ
faba-165	205	11	policy	policy	NOUN
faba-165	205	12	decision	decision	NOUN
faba-165	205	13	-	-	PUNCT
faba-165	205	14	makers	maker	NOUN
faba-165	205	15	within	within	ADP
faba-165	205	16	the	the	DET
faba-165	205	17	government	government	NOUN
faba-165	205	18	organizations	organization	NOUN
faba-165	205	19	can	can	AUX
faba-165	205	20	adopt	adopt	VERB
faba-165	205	21	effective	effective	ADJ
faba-165	205	22	strategies	strategy	NOUN
faba-165	205	23	to	to	PART
faba-165	205	24	improve	improve	VERB
faba-165	205	25	organizational	organizational	ADJ
faba-165	205	26	performance	performance	NOUN
faba-165	205	27	and	and	CCONJ
faba-165	205	28	deliver	deliver	VERB
faba-165	205	29	better	well	ADJ
faba-165	205	30	public	public	ADJ
faba-165	205	31	services	service	NOUN
faba-165	205	32	to	to	ADP
faba-165	205	33	the	the	DET
faba-165	205	34	community	community	NOUN
faba-165	205	35	.	.	PUNCT
faba-165	206	1	the	the	DET
faba-165	206	2	detailed	detailed	ADJ
faba-165	206	3	results	result	NOUN
faba-165	206	4	of	of	ADP
faba-165	206	5	these	these	DET
faba-165	206	6	findings	finding	NOUN
faba-165	206	7	are	be	AUX
faba-165	206	8	outlined	outline	VERB
faba-165	206	9	as	as	SCONJ
faba-165	206	10	follows	follow	VERB
faba-165	206	11	:	:	PUNCT
faba-165	206	12	participatory	participatory	ADJ
faba-165	206	13	budgeting	budgeting	NOUN
faba-165	206	14	,	,	PUNCT
faba-165	206	15	as	as	SCONJ
faba-165	206	16	the	the	DET
faba-165	206	17	findings	finding	NOUN
faba-165	206	18	indicate	indicate	VERB
faba-165	206	19	,	,	PUNCT
faba-165	206	20	has	have	VERB
faba-165	206	21	a	a	DET
faba-165	206	22	positive	positive	ADJ
faba-165	206	23	and	and	CCONJ
faba-165	206	24	significant	significant	ADJ
faba-165	206	25	influence	influence	NOUN
faba-165	206	26	on	on	ADP
faba-165	206	27	the	the	DET
faba-165	206	28	performance	performance	NOUN
faba-165	206	29	of	of	ADP
faba-165	206	30	local	local	ADJ
faba-165	206	31	government	government	NOUN
faba-165	206	32	organizations	organization	NOUN
faba-165	206	33	.	.	PUNCT
faba-165	207	1	the	the	DET
faba-165	207	2	evidence	evidence	NOUN
faba-165	207	3	for	for	ADP
faba-165	207	4	this	this	DET
faba-165	207	5	influence	influence	NOUN
faba-165	207	6	is	be	AUX
faba-165	207	7	supported	support	VERB
faba-165	207	8	by	by	ADP
faba-165	207	9	the	the	DET
faba-165	207	10	obtained	obtain	VERB
faba-165	207	11	t	t	NOUN
faba-165	207	12	-	-	PUNCT
faba-165	207	13	value	value	NOUN
faba-165	207	14	of	of	ADP
faba-165	207	15	3.002	3.002	NUM
faba-165	207	16	with	with	ADP
faba-165	207	17	a	a	DET
faba-165	207	18	significance	significance	NOUN
faba-165	207	19	level	level	NOUN
faba-165	207	20	of	of	ADP
faba-165	207	21	0.003	0.003	NUM
faba-165	207	22	<	<	X
faba-165	207	23	0.05	0.05	NUM
faba-165	207	24	.	.	PUNCT
faba-165	208	1	this	this	PRON
faba-165	208	2	means	mean	VERB
faba-165	208	3	that	that	SCONJ
faba-165	208	4	by	by	ADP
faba-165	208	5	implementing	implement	VERB
faba-165	208	6	a	a	DET
faba-165	208	7	participatory	participatory	ADJ
faba-165	208	8	approach	approach	NOUN
faba-165	208	9	in	in	ADP
faba-165	208	10	the	the	DET
faba-165	208	11	budgeting	budgeting	NOUN
faba-165	208	12	process	process	NOUN
faba-165	208	13	,	,	PUNCT
faba-165	208	14	employees	employee	NOUN
faba-165	208	15	will	will	AUX
faba-165	208	16	feel	feel	VERB
faba-165	208	17	more	more	ADV
faba-165	208	18	involved	involved	ADJ
faba-165	208	19	and	and	CCONJ
faba-165	208	20	have	have	VERB
faba-165	208	21	a	a	DET
faba-165	208	22	greater	great	ADJ
faba-165	208	23	sense	sense	NOUN
faba-165	208	24	of	of	ADP
faba-165	208	25	responsibility	responsibility	NOUN
faba-165	208	26	towards	towards	ADP
faba-165	208	27	their	their	PRON
faba-165	208	28	work	work	NOUN
faba-165	208	29	outcomes	outcome	NOUN
faba-165	208	30	.	.	PUNCT
faba-165	209	1	this	this	PRON
faba-165	209	2	supports	support	VERB
faba-165	209	3	the	the	DET
faba-165	209	4	findings	finding	NOUN
faba-165	209	5	from	from	ADP
faba-165	209	6	studies	study	NOUN
faba-165	209	7	conducted	conduct	VERB
faba-165	209	8	by	by	ADP
faba-165	209	9	birskyte	birskyte	NOUN
faba-165	209	10	(	(	PUNCT
faba-165	209	11	2019	2019	NUM
faba-165	209	12	)	)	PUNCT
faba-165	209	13	,	,	PUNCT
faba-165	209	14	krueger	krueger	PROPN
faba-165	209	15	and	and	CCONJ
faba-165	209	16	park	park	NOUN
faba-165	209	17	(	(	PUNCT
faba-165	209	18	2020	2020	NUM
faba-165	209	19	)	)	PUNCT
faba-165	209	20	,	,	PUNCT
faba-165	209	21	panday	panday	NOUN
faba-165	209	22	and	and	CCONJ
faba-165	209	23	chowdhury	chowdhury	PROPN
faba-165	209	24	(	(	PUNCT
faba-165	209	25	2020	2020	NUM
faba-165	209	26	)	)	PUNCT
faba-165	209	27	,	,	PUNCT
faba-165	209	28	johnson	johnson	PROPN
faba-165	209	29	et	et	PROPN
faba-165	209	30	al	al	PROPN
faba-165	209	31	.	.	PROPN
faba-165	210	1	(	(	PUNCT
faba-165	210	2	2021	2021	NUM
faba-165	210	3	)	)	PUNCT
faba-165	210	4	,	,	PUNCT
faba-165	210	5	muthomi	muthomi	NOUN
faba-165	210	6	and	and	CCONJ
faba-165	210	7	thurmaier	thurmaier	NOUN
faba-165	210	8	(	(	PUNCT
faba-165	210	9	2021	2021	NUM
faba-165	210	10	)	)	PUNCT
faba-165	210	11	,	,	PUNCT
faba-165	210	12	jung	jung	NOUN
faba-165	210	13	(	(	PUNCT
faba-165	210	14	2023	2023	NUM
faba-165	210	15	)	)	PUNCT
faba-165	210	16	,	,	PUNCT
faba-165	210	17	manes	mane	NOUN
faba-165	210	18	et	et	PROPN
faba-165	210	19	al	al	PROPN
faba-165	210	20	.	.	PROPN
faba-165	211	1	(	(	PUNCT
faba-165	211	2	2023	2023	NUM
faba-165	211	3	)	)	PUNCT
faba-165	211	4	,	,	PUNCT
faba-165	211	5	martínez	martínez	NOUN
faba-165	211	6	(	(	PUNCT
faba-165	211	7	2023	2023	NUM
faba-165	211	8	)	)	PUNCT
faba-165	211	9	,	,	PUNCT
faba-165	211	10	murray	murray	PROPN
faba-165	211	11	et	et	PROPN
faba-165	211	12	al	al	PROPN
faba-165	211	13	.	.	PROPN
faba-165	211	14	(	(	PUNCT
faba-165	211	15	2023	2023	NUM
faba-165	211	16	)	)	PUNCT
faba-165	211	17	and	and	CCONJ
faba-165	211	18	singla	singla	PRON
faba-165	211	19	et	et	PROPN
faba-165	211	20	al	al	PROPN
faba-165	211	21	.	.	PROPN
faba-165	212	1	(	(	PUNCT
faba-165	212	2	2023	2023	NUM
faba-165	212	3	)	)	PUNCT
faba-165	212	4	,	,	PUNCT
faba-165	212	5	which	which	PRON
faba-165	212	6	state	state	VERB
faba-165	212	7	that	that	SCONJ
faba-165	212	8	employee	employee	NOUN
faba-165	212	9	involvement	involvement	NOUN
faba-165	212	10	in	in	ADP
faba-165	212	11	budgeting	budgeting	NOUN
faba-165	212	12	can	can	AUX
faba-165	212	13	enhance	enhance	VERB
faba-165	212	14	motivation	motivation	NOUN
faba-165	212	15	,	,	PUNCT
faba-165	212	16	job	job	NOUN
faba-165	212	17	satisfaction	satisfaction	NOUN
faba-165	212	18	,	,	PUNCT
faba-165	212	19	and	and	CCONJ
faba-165	212	20	overall	overall	ADJ
faba-165	212	21	performance	performance	NOUN
faba-165	212	22	within	within	ADP
faba-165	212	23	an	an	DET
faba-165	212	24	organization	organization	NOUN
faba-165	212	25	.	.	PUNCT
faba-165	213	1	effective	effective	ADJ
faba-165	213	2	implementation	implementation	NOUN
faba-165	213	3	of	of	ADP
faba-165	213	4	decentralization	decentralization	NOUN
faba-165	213	5	,	,	PUNCT
faba-165	213	6	as	as	SCONJ
faba-165	213	7	the	the	DET
faba-165	213	8	findings	finding	NOUN
faba-165	213	9	also	also	ADV
faba-165	213	10	indicate	indicate	VERB
faba-165	213	11	,	,	PUNCT
faba-165	213	12	positively	positively	ADV
faba-165	213	13	and	and	CCONJ
faba-165	213	14	significantly	significantly	ADV
faba-165	213	15	contributes	contribute	VERB
faba-165	213	16	to	to	ADP
faba-165	213	17	the	the	DET
faba-165	213	18	performance	performance	NOUN
faba-165	213	19	of	of	ADP
faba-165	213	20	local	local	ADJ
faba-165	213	21	government	government	NOUN
faba-165	213	22	organizations	organization	NOUN
faba-165	213	23	.	.	PUNCT
faba-165	214	1	the	the	DET
faba-165	214	2	evidence	evidence	NOUN
faba-165	214	3	for	for	ADP
faba-165	214	4	this	this	DET
faba-165	214	5	contribution	contribution	NOUN
faba-165	214	6	is	be	AUX
faba-165	214	7	supported	support	VERB
faba-165	214	8	by	by	ADP
faba-165	214	9	the	the	DET
faba-165	214	10	obtained	obtain	VERB
faba-165	214	11	t	t	NOUN
faba-165	214	12	-	-	PUNCT
faba-165	214	13	value	value	NOUN
faba-165	214	14	of	of	ADP
faba-165	214	15	1.871	1.871	NUM
faba-165	214	16	with	with	ADP
faba-165	214	17	a	a	DET
faba-165	214	18	significance	significance	NOUN
faba-165	214	19	level	level	NOUN
faba-165	214	20	of	of	ADP
faba-165	214	21	0.004	0.004	NUM
faba-165	214	22	<	<	NOUN
faba-165	214	23	0.05	0.05	NUM
faba-165	214	24	.	.	PUNCT
faba-165	215	1	this	this	PRON
faba-165	215	2	means	mean	VERB
faba-165	215	3	that	that	SCONJ
faba-165	215	4	by	by	ADP
faba-165	215	5	granting	grant	VERB
faba-165	215	6	greater	great	ADJ
faba-165	215	7	authority	authority	NOUN
faba-165	215	8	and	and	CCONJ
faba-165	215	9	responsibility	responsibility	NOUN
faba-165	215	10	to	to	ADP
faba-165	215	11	local	local	ADJ
faba-165	215	12	units	unit	NOUN
faba-165	215	13	in	in	ADP
faba-165	215	14	decision	decision	NOUN
faba-165	215	15	-	-	PUNCT
faba-165	215	16	making	make	VERB
faba-165	215	17	and	and	CCONJ
faba-165	215	18	resource	resource	NOUN
faba-165	215	19	management	management	NOUN
faba-165	215	20	,	,	PUNCT
faba-165	215	21	decentralization	decentralization	NOUN
faba-165	215	22	can	can	AUX
faba-165	215	23	encourage	encourage	VERB
faba-165	215	24	innovation	innovation	NOUN
faba-165	215	25	,	,	PUNCT
faba-165	215	26	efficiency	efficiency	NOUN
faba-165	215	27	,	,	PUNCT
faba-165	215	28	and	and	CCONJ
faba-165	215	29	better	well	ADJ
faba-165	215	30	responsiveness	responsiveness	NOUN
faba-165	215	31	to	to	ADP
faba-165	215	32	the	the	DET
faba-165	215	33	needs	need	NOUN
faba-165	215	34	of	of	ADP
faba-165	215	35	the	the	DET
faba-165	215	36	community	community	NOUN
faba-165	215	37	.	.	PUNCT
faba-165	216	1	this	this	PRON
faba-165	216	2	supports	support	VERB
faba-165	216	3	the	the	DET
faba-165	216	4	findings	finding	NOUN
faba-165	216	5	from	from	ADP
faba-165	216	6	studies	study	NOUN
faba-165	216	7	conducted	conduct	VERB
faba-165	216	8	by	by	ADP
faba-165	216	9	anthony	anthony	PROPN
faba-165	216	10	(	(	PUNCT
faba-165	216	11	2022	2022	NUM
faba-165	216	12	)	)	PUNCT
faba-165	216	13	and	and	CCONJ
faba-165	216	14	hutahaean	hutahaean	PROPN
faba-165	216	15	and	and	CCONJ
faba-165	216	16	pasaribu	pasaribu	PROPN
faba-165	216	17	(	(	PUNCT
faba-165	216	18	2022	2022	NUM
faba-165	216	19	)	)	PUNCT
faba-165	216	20	,	,	PUNCT
faba-165	216	21	which	which	PRON
faba-165	216	22	mention	mention	VERB
faba-165	216	23	that	that	SCONJ
faba-165	216	24	in	in	ADP
faba-165	216	25	the	the	DET
faba-165	216	26	context	context	NOUN
faba-165	216	27	of	of	ADP
faba-165	216	28	government	government	NOUN
faba-165	216	29	organizations	organization	NOUN
faba-165	216	30	,	,	PUNCT
faba-165	216	31	effective	effective	ADJ
faba-165	216	32	implementation	implementation	NOUN
faba-165	216	33	of	of	ADP
faba-165	216	34	decentralization	decentralization	NOUN
faba-165	216	35	can	can	AUX
faba-165	216	36	improve	improve	VERB
faba-165	216	37	the	the	DET
faba-165	216	38	performance	performance	NOUN
faba-165	216	39	of	of	ADP
faba-165	216	40	local	local	ADJ
faba-165	216	41	government	government	NOUN
faba-165	216	42	organizations	organization	NOUN
faba-165	216	43	and	and	CCONJ
faba-165	216	44	provide	provide	VERB
faba-165	216	45	better	well	ADJ
faba-165	216	46	public	public	ADJ
faba-165	216	47	services	service	NOUN
faba-165	216	48	.	.	PUNCT
faba-165	217	1	improving	improve	VERB
faba-165	217	2	employee	employee	NOUN
faba-165	217	3	work	work	NOUN
faba-165	217	4	motivation	motivation	NOUN
faba-165	217	5	,	,	PUNCT
faba-165	217	6	where	where	SCONJ
faba-165	217	7	the	the	DET
faba-165	217	8	variable	variable	NOUN
faba-165	217	9	of	of	ADP
faba-165	217	10	work	work	NOUN
faba-165	217	11	motivation	motivation	NOUN
faba-165	217	12	has	have	AUX
faba-165	217	13	also	also	ADV
faba-165	217	14	been	be	AUX
faba-165	217	15	proven	prove	VERB
faba-165	217	16	to	to	PART
faba-165	217	17	have	have	VERB
faba-165	217	18	a	a	DET
faba-165	217	19	positive	positive	ADJ
faba-165	217	20	and	and	CCONJ
faba-165	217	21	significant	significant	ADJ
faba-165	217	22	influence	influence	NOUN
faba-165	217	23	on	on	ADP
faba-165	217	24	the	the	DET
faba-165	217	25	performance	performance	NOUN
faba-165	217	26	of	of	ADP
faba-165	217	27	local	local	ADJ
faba-165	217	28	government	government	NOUN
faba-165	217	29	organizations	organization	NOUN
faba-165	217	30	.	.	PUNCT
faba-165	218	1	the	the	DET
faba-165	218	2	evidence	evidence	NOUN
faba-165	218	3	for	for	ADP
faba-165	218	4	this	this	DET
faba-165	218	5	influence	influence	NOUN
faba-165	218	6	is	be	AUX
faba-165	218	7	supported	support	VERB
faba-165	218	8	by	by	ADP
faba-165	218	9	the	the	DET
faba-165	218	10	obtained	obtain	VERB
faba-165	218	11	t	t	NOUN
faba-165	218	12	-	-	PUNCT
faba-165	218	13	value	value	NOUN
faba-165	218	14	of	of	ADP
faba-165	218	15	2.074	2.074	NUM
faba-165	218	16	with	with	ADP
faba-165	218	17	a	a	DET
faba-165	218	18	significance	significance	NOUN
faba-165	218	19	level	level	NOUN
faba-165	218	20	of	of	ADP
faba-165	218	21	0.000	0.000	NUM
faba-165	218	22	<	<	X
faba-165	218	23	0.05	0.05	NUM
faba-165	218	24	.	.	PUNCT
faba-165	219	1	this	this	PRON
faba-165	219	2	means	mean	VERB
faba-165	219	3	that	that	SCONJ
faba-165	219	4	in	in	ADP
faba-165	219	5	efforts	effort	NOUN
faba-165	219	6	to	to	PART
faba-165	219	7	enhance	enhance	VERB
faba-165	219	8	performance	performance	NOUN
faba-165	219	9	,	,	PUNCT
faba-165	219	10	it	it	PRON
faba-165	219	11	is	be	AUX
faba-165	219	12	important	important	ADJ
faba-165	219	13	to	to	PART
faba-165	219	14	pay	pay	VERB
faba-165	219	15	attention	attention	NOUN
faba-165	219	16	to	to	ADP
faba-165	219	17	factors	factor	NOUN
faba-165	219	18	that	that	PRON
faba-165	219	19	can	can	AUX
faba-165	219	20	increase	increase	VERB
faba-165	219	21	employee	employee	NOUN
faba-165	219	22	work	work	NOUN
faba-165	219	23	motivation	motivation	NOUN
faba-165	219	24	,	,	PUNCT
faba-165	219	25	such	such	ADJ
faba-165	219	26	as	as	ADP
faba-165	219	27	recognition	recognition	NOUN
faba-165	219	28	,	,	PUNCT
faba-165	219	29	rewards	reward	NOUN
faba-165	219	30	,	,	PUNCT
faba-165	219	31	career	career	NOUN
faba-165	219	32	development	development	NOUN
faba-165	219	33	,	,	PUNCT
faba-165	219	34	and	and	CCONJ
faba-165	219	35	creating	create	VERB
faba-165	219	36	a	a	DET
faba-165	219	37	conducive	conducive	ADJ
faba-165	219	38	work	work	NOUN
faba-165	219	39	environment	environment	NOUN
faba-165	219	40	.	.	PUNCT
faba-165	220	1	this	this	PRON
faba-165	220	2	supports	support	VERB
faba-165	220	3	the	the	DET
faba-165	220	4	findings	finding	NOUN
faba-165	220	5	from	from	ADP
faba-165	220	6	studies	study	NOUN
faba-165	220	7	conducted	conduct	VERB
faba-165	220	8	by	by	ADP
faba-165	220	9	astuti	astuti	PROPN
faba-165	220	10	et	et	PROPN
faba-165	220	11	al	al	PROPN
faba-165	220	12	.	.	PROPN
faba-165	221	1	(	(	PUNCT
faba-165	221	2	2020	2020	NUM
faba-165	221	3	)	)	PUNCT
faba-165	221	4	,	,	PUNCT
faba-165	221	5	kao	kao	PROPN
faba-165	221	6	et	et	PROPN
faba-165	221	7	al	al	PROPN
faba-165	221	8	.	.	PROPN
faba-165	222	1	(	(	PUNCT
faba-165	222	2	2023	2023	NUM
faba-165	222	3	)	)	PUNCT
faba-165	222	4	and	and	CCONJ
faba-165	222	5	zampetakis	zampetakis	X
faba-165	222	6	(	(	PUNCT
faba-165	222	7	2023	2023	NUM
faba-165	222	8	)	)	PUNCT
faba-165	222	9	,	,	PUNCT
faba-165	222	10	which	which	PRON
faba-165	222	11	state	state	VERB
faba-165	222	12	that	that	SCONJ
faba-165	222	13	by	by	ADP
faba-165	222	14	strengthening	strengthen	VERB
faba-165	222	15	employee	employee	NOUN
faba-165	222	16	work	work	NOUN
faba-165	222	17	motivation	motivation	NOUN
faba-165	222	18	,	,	PUNCT
faba-165	222	19	government	government	NOUN
faba-165	222	20	organizations	organization	NOUN
faba-165	222	21	can	can	AUX
faba-165	222	22	create	create	VERB
faba-165	222	23	a	a	DET
faba-165	222	24	more	more	ADV
faba-165	222	25	productive	productive	ADJ
faba-165	222	26	work	work	NOUN
faba-165	222	27	environment	environment	NOUN
faba-165	222	28	and	and	CCONJ
faba-165	222	29	contribute	contribute	VERB
faba-165	222	30	to	to	ADP
faba-165	222	31	overall	overall	ADJ
faba-165	222	32	performance	performance	NOUN
faba-165	222	33	improvement	improvement	NOUN
faba-165	222	34	.	.	PUNCT
faba-165	223	1	based	base	VERB
faba-165	223	2	on	on	ADP
faba-165	223	3	the	the	DET
faba-165	223	4	statement	statement	NOUN
faba-165	223	5	,	,	PUNCT
faba-165	223	6	it	it	PRON
faba-165	223	7	can	can	AUX
faba-165	223	8	be	be	AUX
faba-165	223	9	concluded	conclude	VERB
faba-165	223	10	that	that	SCONJ
faba-165	223	11	the	the	DET
faba-165	223	12	findings	finding	NOUN
faba-165	223	13	of	of	ADP
faba-165	223	14	this	this	DET
faba-165	223	15	research	research	NOUN
faba-165	223	16	have	have	VERB
faba-165	223	17	important	important	ADJ
faba-165	223	18	implications	implication	NOUN
faba-165	223	19	in	in	ADP
faba-165	223	20	the	the	DET
faba-165	223	21	context	context	NOUN
faba-165	223	22	of	of	ADP
faba-165	223	23	government	government	NOUN
faba-165	223	24	organizations	organization	NOUN
faba-165	223	25	.	.	PUNCT
faba-165	224	1	participatory	participatory	ADJ
faba-165	224	2	budgeting	budgeting	PROPN
faba-165	224	3	,	,	PUNCT
faba-165	224	4	effective	effective	ADJ
faba-165	224	5	implementation	implementation	NOUN
faba-165	224	6	of	of	ADP
faba-165	224	7	decentralization	decentralization	NOUN
faba-165	224	8	,	,	PUNCT
faba-165	224	9	and	and	CCONJ
faba-165	224	10	improving	improve	VERB
faba-165	224	11	employee	employee	NOUN
faba-165	224	12	work	work	NOUN
faba-165	224	13	motivation	motivation	NOUN
faba-165	224	14	have	have	VERB
faba-165	224	15	a	a	DET
faba-165	224	16	significant	significant	ADJ
faba-165	224	17	impact	impact	NOUN
faba-165	224	18	on	on	ADP
faba-165	224	19	the	the	DET
faba-165	224	20	performance	performance	NOUN
faba-165	224	21	of	of	ADP
faba-165	224	22	local	local	ADJ
faba-165	224	23	government	government	NOUN
faba-165	224	24	organizations	organization	NOUN
faba-165	224	25	.	.	PUNCT
faba-165	225	1	regarding	regard	VERB
faba-165	225	2	participatory	participatory	ADJ
faba-165	225	3	budgeting	budgeting	NOUN
faba-165	225	4	,	,	PUNCT
faba-165	225	5	involving	involve	VERB
faba-165	225	6	employees	employee	NOUN
faba-165	225	7	in	in	ADP
faba-165	225	8	the	the	DET
faba-165	225	9	budget	budget	NOUN
faba-165	225	10	decision	decision	NOUN
faba-165	225	11	-	-	PUNCT
faba-165	225	12	making	make	VERB
faba-165	225	13	process	process	NOUN
faba-165	225	14	can	can	AUX
faba-165	225	15	enhance	enhance	VERB
faba-165	225	16	their	their	PRON
faba-165	225	17	sense	sense	NOUN
faba-165	225	18	of	of	ADP
faba-165	225	19	ownership	ownership	NOUN
faba-165	225	20	,	,	PUNCT
faba-165	225	21	motivation	motivation	NOUN
faba-165	225	22	,	,	PUNCT
faba-165	225	23	and	and	CCONJ
faba-165	225	24	responsibility	responsibility	NOUN
faba-165	225	25	towards	towards	ADP
faba-165	225	26	organizational	organizational	ADJ
faba-165	225	27	performance	performance	NOUN
faba-165	225	28	.	.	PUNCT
faba-165	226	1	this	this	PRON
faba-165	226	2	aligns	align	VERB
faba-165	226	3	with	with	ADP
faba-165	226	4	the	the	DET
faba-165	226	5	theory	theory	NOUN
faba-165	226	6	of	of	ADP
faba-165	226	7	participation	participation	NOUN
faba-165	226	8	in	in	ADP
faba-165	226	9	public	public	ADJ
faba-165	226	10	management	management	NOUN
faba-165	226	11	,	,	PUNCT
faba-165	226	12	which	which	PRON
faba-165	226	13	suggests	suggest	VERB
faba-165	226	14	that	that	SCONJ
faba-165	226	15	employee	employee	NOUN
faba-165	226	16	participation	participation	NOUN
faba-165	226	17	in	in	ADP
faba-165	226	18	decision	decision	NOUN
faba-165	226	19	-	-	PUNCT
faba-165	226	20	making	make	VERB
faba-165	226	21	processes	process	NOUN
faba-165	226	22	can	can	AUX
faba-165	226	23	create	create	VERB
faba-165	226	24	a	a	DET
faba-165	226	25	more	more	ADV
faba-165	226	26	responsive	responsive	ADJ
faba-165	226	27	organizational	organizational	ADJ
faba-165	226	28	climate	climate	NOUN
faba-165	226	29	and	and	CCONJ
faba-165	226	30	improve	improve	VERB
faba-165	226	31	the	the	DET
faba-165	226	32	quality	quality	NOUN
faba-165	226	33	of	of	ADP
faba-165	226	34	decisions	decision	NOUN
faba-165	226	35	.	.	PUNCT
faba-165	227	1	the	the	DET
faba-165	227	2	concept	concept	NOUN
faba-165	227	3	of	of	ADP
faba-165	227	4	decentralization	decentralization	NOUN
faba-165	227	5	also	also	ADV
faba-165	227	6	has	have	VERB
faba-165	227	7	a	a	DET
faba-165	227	8	strong	strong	ADJ
faba-165	227	9	theoretical	theoretical	ADJ
faba-165	227	10	foundation	foundation	NOUN
faba-165	227	11	in	in	ADP
faba-165	227	12	public	public	ADJ
faba-165	227	13	management	management	NOUN
faba-165	227	14	.	.	PUNCT
faba-165	228	1	effective	effective	ADJ
faba-165	228	2	decentralization	decentralization	NOUN
faba-165	228	3	allows	allow	VERB
faba-165	228	4	local	local	ADJ
faba-165	228	5	units	unit	NOUN
faba-165	228	6	within	within	ADP
faba-165	228	7	government	government	NOUN
faba-165	228	8	organizations	organization	NOUN
faba-165	228	9	to	to	PART
faba-165	228	10	make	make	VERB
faba-165	228	11	more	more	ADJ
faba-165	228	12	adaptive	adaptive	ADJ
faba-165	228	13	decisions	decision	NOUN
faba-165	228	14	and	and	CCONJ
faba-165	228	15	bring	bring	VERB
faba-165	228	16	public	public	ADJ
faba-165	228	17	services	service	NOUN
faba-165	228	18	closer	close	ADV
faba-165	228	19	to	to	ADP
faba-165	228	20	the	the	DET
faba-165	228	21	community	community	NOUN
faba-165	228	22	.	.	PUNCT
faba-165	229	1	the	the	DET
faba-165	229	2	theory	theory	NOUN
faba-165	229	3	of	of	ADP
faba-165	229	4	decentralization	decentralization	NOUN
faba-165	229	5	emphasizes	emphasize	VERB
faba-165	229	6	the	the	DET
faba-165	229	7	importance	importance	NOUN
faba-165	229	8	of	of	ADP
faba-165	229	9	delegating	delegate	VERB
faba-165	229	10	authority	authority	NOUN
faba-165	229	11	and	and	CCONJ
faba-165	229	12	responsibility	responsibility	NOUN
faba-165	229	13	to	to	ADP
faba-165	229	14	lower	low	ADJ
faba-165	229	15	levels	level	NOUN
faba-165	229	16	in	in	ADP
faba-165	229	17	the	the	DET
faba-165	229	18	organizational	organizational	ADJ
faba-165	229	19	hierarchy	hierarchy	NOUN
faba-165	229	20	to	to	PART
faba-165	229	21	enhance	enhance	VERB
faba-165	229	22	efficiency	efficiency	NOUN
faba-165	229	23	,	,	PUNCT
faba-165	229	24	innovation	innovation	NOUN
faba-165	229	25	,	,	PUNCT
faba-165	229	26	and	and	CCONJ
faba-165	229	27	accountability	accountability	NOUN
faba-165	229	28	.	.	PUNCT
faba-165	230	1	furthermore	furthermore	ADV
faba-165	230	2	,	,	PUNCT
faba-165	230	3	the	the	DET
faba-165	230	4	theory	theory	NOUN
faba-165	230	5	of	of	ADP
faba-165	230	6	work	work	NOUN
faba-165	230	7	motivation	motivation	NOUN
faba-165	230	8	has	have	AUX
faba-165	230	9	long	long	ADV
faba-165	230	10	been	be	AUX
faba-165	230	11	a	a	DET
faba-165	230	12	focus	focus	NOUN
faba-165	230	13	of	of	ADP
faba-165	230	14	research	research	NOUN
faba-165	230	15	in	in	ADP
faba-165	230	16	the	the	DET
faba-165	230	17	fields	field	NOUN
faba-165	230	18	of	of	ADP
faba-165	230	19	psychology	psychology	NOUN
faba-165	230	20	and	and	CCONJ
faba-165	230	21	human	human	ADJ
faba-165	230	22	resource	resource	NOUN
faba-165	230	23	management	management	NOUN
faba-165	230	24	.	.	PUNCT
faba-165	231	1	previous	previous	ADJ
faba-165	231	2	studies	study	NOUN
faba-165	231	3	have	have	AUX
faba-165	231	4	shown	show	VERB
faba-165	231	5	that	that	SCONJ
faba-165	231	6	high	high	ADJ
faba-165	231	7	employee	employee	NOUN
faba-165	231	8	motivation	motivation	NOUN
faba-165	231	9	can	can	AUX
faba-165	231	10	have	have	VERB
faba-165	231	11	a	a	DET
faba-165	231	12	positive	positive	ADJ
faba-165	231	13	impact	impact	NOUN
faba-165	231	14	on	on	ADP
faba-165	231	15	both	both	CCONJ
faba-165	231	16	individual	individual	ADJ
faba-165	231	17	and	and	CCONJ
faba-165	231	18	organizational	organizational	ADJ
faba-165	231	19	performance	performance	NOUN
faba-165	231	20	.	.	PUNCT
faba-165	232	1	concepts	concept	NOUN
faba-165	232	2	such	such	ADJ
faba-165	232	3	as	as	ADP
faba-165	232	4	motivation	motivation	NOUN
faba-165	232	5	theories	theory	NOUN
faba-165	232	6	like	like	ADP
faba-165	232	7	intrinsic	intrinsic	ADJ
faba-165	232	8	and	and	CCONJ
faba-165	232	9	extrinsic	extrinsic	ADJ
faba-165	232	10	motivation	motivation	NOUN
faba-165	232	11	,	,	PUNCT
faba-165	232	12	expectancy	expectancy	NOUN
faba-165	232	13	ninik	ninik	AUX
faba-165	232	14	srijani	srijani	PROPN
faba-165	232	15	and	and	CCONJ
faba-165	232	16	siti	siti	PROPN
faba-165	232	17	aisyah	aisyah	PROPN
faba-165	232	18	/	/	SYM
faba-165	232	19	finance	finance	NOUN
faba-165	232	20	,	,	PUNCT
faba-165	232	21	accounting	accounting	NOUN
faba-165	232	22	and	and	CCONJ
faba-165	232	23	business	business	NOUN
faba-165	232	24	analysis	analysis	NOUN
faba-165	232	25	,	,	PUNCT
faba-165	232	26	volume	volume	NOUN
faba-165	232	27	5	5	NUM
faba-165	232	28	,	,	PUNCT
faba-165	232	29	issue	issue	NOUN
faba-165	232	30	2	2	NUM
faba-165	232	31	,	,	PUNCT
faba-165	232	32	2023	2023	NUM
faba-165	232	33	99	99	NUM
faba-165	232	34	theory	theory	NOUN
faba-165	232	35	,	,	PUNCT
faba-165	232	36	and	and	CCONJ
faba-165	232	37	human	human	ADJ
faba-165	232	38	needs	need	NOUN
faba-165	232	39	theory	theory	NOUN
faba-165	232	40	provide	provide	VERB
faba-165	232	41	an	an	DET
faba-165	232	42	understanding	understanding	NOUN
faba-165	232	43	of	of	ADP
faba-165	232	44	factors	factor	NOUN
faba-165	232	45	that	that	PRON
faba-165	232	46	can	can	AUX
faba-165	232	47	enhance	enhance	VERB
faba-165	232	48	work	work	NOUN
faba-165	232	49	motivation	motivation	NOUN
faba-165	232	50	and	and	CCONJ
faba-165	232	51	its	its	PRON
faba-165	232	52	impact	impact	NOUN
faba-165	232	53	on	on	ADP
faba-165	232	54	organizational	organizational	ADJ
faba-165	232	55	performance	performance	NOUN
faba-165	232	56	.	.	PUNCT
faba-165	233	1	by	by	ADP
faba-165	233	2	combining	combine	VERB
faba-165	233	3	these	these	DET
faba-165	233	4	theoretical	theoretical	ADJ
faba-165	233	5	foundations	foundation	NOUN
faba-165	233	6	,	,	PUNCT
faba-165	233	7	the	the	DET
faba-165	233	8	findings	finding	NOUN
faba-165	233	9	of	of	ADP
faba-165	233	10	this	this	DET
faba-165	233	11	research	research	NOUN
faba-165	233	12	provide	provide	VERB
faba-165	233	13	a	a	DET
faba-165	233	14	more	more	ADV
faba-165	233	15	detailed	detailed	ADJ
faba-165	233	16	and	and	CCONJ
faba-165	233	17	logical	logical	ADJ
faba-165	233	18	understanding	understanding	NOUN
faba-165	233	19	of	of	ADP
faba-165	233	20	how	how	SCONJ
faba-165	233	21	participatory	participatory	ADJ
faba-165	233	22	budgeting	budgeting	NOUN
faba-165	233	23	,	,	PUNCT
faba-165	233	24	effective	effective	ADJ
faba-165	233	25	implementation	implementation	NOUN
faba-165	233	26	of	of	ADP
faba-165	233	27	decentralization	decentralization	NOUN
faba-165	233	28	,	,	PUNCT
faba-165	233	29	and	and	CCONJ
faba-165	233	30	improved	improve	VERB
faba-165	233	31	employee	employee	NOUN
faba-165	233	32	work	work	NOUN
faba-165	233	33	motivation	motivation	NOUN
faba-165	233	34	can	can	AUX
faba-165	233	35	contribute	contribute	VERB
faba-165	233	36	to	to	ADP
faba-165	233	37	enhancing	enhance	VERB
faba-165	233	38	the	the	DET
faba-165	233	39	performance	performance	NOUN
faba-165	233	40	of	of	ADP
faba-165	233	41	local	local	ADJ
faba-165	233	42	government	government	NOUN
faba-165	233	43	organizations	organization	NOUN
faba-165	233	44	.	.	PUNCT
faba-165	234	1	the	the	DET
faba-165	234	2	implications	implication	NOUN
faba-165	234	3	of	of	ADP
faba-165	234	4	these	these	DET
faba-165	234	5	findings	finding	NOUN
faba-165	234	6	are	be	AUX
faba-165	234	7	that	that	PRON
faba-165	234	8	management	management	NOUN
faba-165	234	9	and	and	CCONJ
faba-165	234	10	decision	decision	NOUN
faba-165	234	11	-	-	PUNCT
faba-165	234	12	makers	maker	NOUN
faba-165	234	13	in	in	ADP
faba-165	234	14	government	government	NOUN
faba-165	234	15	organizations	organization	NOUN
faba-165	234	16	need	need	VERB
faba-165	234	17	to	to	PART
faba-165	234	18	pay	pay	VERB
faba-165	234	19	attention	attention	NOUN
faba-165	234	20	to	to	ADP
faba-165	234	21	and	and	CCONJ
faba-165	234	22	implement	implement	VERB
faba-165	234	23	these	these	DET
faba-165	234	24	strategies	strategy	NOUN
faba-165	234	25	to	to	PART
faba-165	234	26	achieve	achieve	VERB
faba-165	234	27	organizational	organizational	ADJ
faba-165	234	28	goals	goal	NOUN
faba-165	234	29	more	more	ADV
faba-165	234	30	effectively	effectively	ADV
faba-165	234	31	and	and	CCONJ
faba-165	234	32	efficiently	efficiently	ADV
faba-165	234	33	.	.	PUNCT
faba-165	235	1	conclusion	conclusion	NOUN
faba-165	235	2	based	base	VERB
faba-165	235	3	on	on	ADP
faba-165	235	4	the	the	DET
faba-165	235	5	findings	finding	NOUN
faba-165	235	6	of	of	ADP
faba-165	235	7	this	this	DET
faba-165	235	8	research	research	NOUN
faba-165	235	9	,	,	PUNCT
faba-165	235	10	it	it	PRON
faba-165	235	11	can	can	AUX
faba-165	235	12	be	be	AUX
faba-165	235	13	concluded	conclude	VERB
faba-165	235	14	that	that	SCONJ
faba-165	235	15	participatory	participatory	ADJ
faba-165	235	16	budgeting	budgeting	NOUN
faba-165	235	17	,	,	PUNCT
faba-165	235	18	effective	effective	ADJ
faba-165	235	19	implementation	implementation	NOUN
faba-165	235	20	of	of	ADP
faba-165	235	21	decentralization	decentralization	NOUN
faba-165	235	22	,	,	PUNCT
faba-165	235	23	and	and	CCONJ
faba-165	235	24	improved	improve	VERB
faba-165	235	25	employee	employee	NOUN
faba-165	235	26	work	work	NOUN
faba-165	235	27	motivation	motivation	NOUN
faba-165	235	28	play	play	VERB
faba-165	235	29	a	a	DET
faba-165	235	30	significant	significant	ADJ
faba-165	235	31	role	role	NOUN
faba-165	235	32	in	in	ADP
faba-165	235	33	enhancing	enhance	VERB
faba-165	235	34	the	the	DET
faba-165	235	35	performance	performance	NOUN
faba-165	235	36	of	of	ADP
faba-165	235	37	local	local	ADJ
faba-165	235	38	government	government	NOUN
faba-165	235	39	organizations	organization	NOUN
faba-165	235	40	.	.	PUNCT
faba-165	236	1	these	these	DET
faba-165	236	2	findings	finding	NOUN
faba-165	236	3	demonstrate	demonstrate	VERB
faba-165	236	4	that	that	SCONJ
faba-165	236	5	involving	involve	VERB
faba-165	236	6	employees	employee	NOUN
faba-165	236	7	in	in	ADP
faba-165	236	8	the	the	DET
faba-165	236	9	budgeting	budgeting	NOUN
faba-165	236	10	process	process	NOUN
faba-165	236	11	can	can	AUX
faba-165	236	12	enhance	enhance	VERB
faba-165	236	13	motivation	motivation	NOUN
faba-165	236	14	,	,	PUNCT
faba-165	236	15	job	job	NOUN
faba-165	236	16	satisfaction	satisfaction	NOUN
faba-165	236	17	,	,	PUNCT
faba-165	236	18	and	and	CCONJ
faba-165	236	19	overall	overall	ADJ
faba-165	236	20	performance	performance	NOUN
faba-165	236	21	within	within	ADP
faba-165	236	22	the	the	DET
faba-165	236	23	organization	organization	NOUN
faba-165	236	24	.	.	PUNCT
faba-165	237	1	additionally	additionally	ADV
faba-165	237	2	,	,	PUNCT
faba-165	237	3	granting	grant	VERB
faba-165	237	4	greater	great	ADJ
faba-165	237	5	authority	authority	NOUN
faba-165	237	6	to	to	ADP
faba-165	237	7	local	local	ADJ
faba-165	237	8	units	unit	NOUN
faba-165	237	9	in	in	ADP
faba-165	237	10	decision	decision	NOUN
faba-165	237	11	-	-	PUNCT
faba-165	237	12	making	make	VERB
faba-165	237	13	and	and	CCONJ
faba-165	237	14	resource	resource	NOUN
faba-165	237	15	management	management	NOUN
faba-165	237	16	can	can	AUX
faba-165	237	17	encourage	encourage	VERB
faba-165	237	18	innovation	innovation	NOUN
faba-165	237	19	,	,	PUNCT
faba-165	237	20	efficiency	efficiency	NOUN
faba-165	237	21	,	,	PUNCT
faba-165	237	22	and	and	CCONJ
faba-165	237	23	better	well	ADJ
faba-165	237	24	responsiveness	responsiveness	NOUN
faba-165	237	25	in	in	ADP
faba-165	237	26	public	public	ADJ
faba-165	237	27	services	service	NOUN
faba-165	237	28	.	.	PUNCT
faba-165	238	1	furthermore	furthermore	ADV
faba-165	238	2	,	,	PUNCT
faba-165	238	3	improving	improve	VERB
faba-165	238	4	employee	employee	NOUN
faba-165	238	5	work	work	NOUN
faba-165	238	6	motivation	motivation	NOUN
faba-165	238	7	through	through	ADP
faba-165	238	8	recognition	recognition	NOUN
faba-165	238	9	,	,	PUNCT
faba-165	238	10	rewards	reward	NOUN
faba-165	238	11	,	,	PUNCT
faba-165	238	12	and	and	CCONJ
faba-165	238	13	creating	create	VERB
faba-165	238	14	a	a	DET
faba-165	238	15	conducive	conducive	ADJ
faba-165	238	16	work	work	NOUN
faba-165	238	17	environment	environment	NOUN
faba-165	238	18	can	can	AUX
faba-165	238	19	enhance	enhance	VERB
faba-165	238	20	the	the	DET
faba-165	238	21	overall	overall	ADJ
faba-165	238	22	organizational	organizational	ADJ
faba-165	238	23	performance	performance	NOUN
faba-165	238	24	.	.	PUNCT
faba-165	239	1	the	the	DET
faba-165	239	2	implications	implication	NOUN
faba-165	239	3	of	of	ADP
faba-165	239	4	these	these	DET
faba-165	239	5	findings	finding	NOUN
faba-165	239	6	highlight	highlight	VERB
faba-165	239	7	the	the	DET
faba-165	239	8	importance	importance	NOUN
faba-165	239	9	of	of	ADP
faba-165	239	10	local	local	ADJ
faba-165	239	11	management	management	NOUN
faba-165	239	12	leadership	leadership	NOUN
faba-165	239	13	and	and	CCONJ
faba-165	239	14	policy	policy	NOUN
faba-165	239	15	decision	decision	NOUN
faba-165	239	16	-	-	PUNCT
faba-165	239	17	makers	maker	NOUN
faba-165	239	18	in	in	ADP
faba-165	239	19	government	government	NOUN
faba-165	239	20	organizations	organization	NOUN
faba-165	239	21	to	to	PART
faba-165	239	22	pay	pay	VERB
faba-165	239	23	attention	attention	NOUN
faba-165	239	24	to	to	ADP
faba-165	239	25	and	and	CCONJ
faba-165	239	26	implement	implement	VERB
faba-165	239	27	strategies	strategy	NOUN
faba-165	239	28	to	to	PART
faba-165	239	29	improve	improve	VERB
faba-165	239	30	organizational	organizational	ADJ
faba-165	239	31	performance	performance	NOUN
faba-165	239	32	and	and	CCONJ
faba-165	239	33	provide	provide	VERB
faba-165	239	34	better	well	ADJ
faba-165	239	35	public	public	ADJ
faba-165	239	36	services	service	NOUN
faba-165	239	37	to	to	ADP
faba-165	239	38	the	the	DET
faba-165	239	39	community	community	NOUN
faba-165	239	40	.	.	PUNCT
faba-165	240	1	generalization	generalization	NOUN
faba-165	240	2	,	,	PUNCT
faba-165	240	3	this	this	DET
faba-165	240	4	research	research	NOUN
faba-165	240	5	was	be	AUX
faba-165	240	6	conducted	conduct	VERB
faba-165	240	7	in	in	ADP
faba-165	240	8	a	a	DET
faba-165	240	9	local	local	ADJ
faba-165	240	10	government	government	NOUN
faba-165	240	11	organization	organization	NOUN
faba-165	240	12	in	in	ADP
faba-165	240	13	a	a	DET
faba-165	240	14	specific	specific	ADJ
faba-165	240	15	region	region	NOUN
faba-165	240	16	,	,	PUNCT
faba-165	240	17	so	so	CCONJ
faba-165	240	18	the	the	DET
faba-165	240	19	results	result	NOUN
faba-165	240	20	may	may	AUX
faba-165	240	21	not	not	PART
faba-165	240	22	be	be	AUX
faba-165	240	23	directly	directly	ADV
faba-165	240	24	extrapolated	extrapolate	VERB
faba-165	240	25	to	to	ADP
faba-165	240	26	other	other	ADJ
faba-165	240	27	government	government	NOUN
faba-165	240	28	organizations	organization	NOUN
faba-165	240	29	in	in	ADP
faba-165	240	30	different	different	ADJ
faba-165	240	31	locations	location	NOUN
faba-165	240	32	or	or	CCONJ
faba-165	240	33	contexts	contexts	NOUN
faba-165	240	34	.	.	PUNCT
faba-165	241	1	the	the	DET
faba-165	241	2	measurement	measurement	NOUN
faba-165	241	3	of	of	ADP
faba-165	241	4	variables	variable	NOUN
faba-165	241	5	in	in	ADP
faba-165	241	6	this	this	DET
faba-165	241	7	study	study	NOUN
faba-165	241	8	was	be	AUX
faba-165	241	9	done	do	VERB
faba-165	241	10	using	use	VERB
faba-165	241	11	a	a	DET
faba-165	241	12	questionnaire	questionnaire	NOUN
faba-165	241	13	method	method	NOUN
faba-165	241	14	,	,	PUNCT
faba-165	241	15	which	which	PRON
faba-165	241	16	might	might	AUX
faba-165	241	17	be	be	AUX
faba-165	241	18	susceptible	susceptible	ADJ
faba-165	241	19	to	to	ADP
faba-165	241	20	subjective	subjective	ADJ
faba-165	241	21	bias	bias	NOUN
faba-165	241	22	.	.	PUNCT
faba-165	242	1	additionally	additionally	ADV
faba-165	242	2	,	,	PUNCT
faba-165	242	3	there	there	PRON
faba-165	242	4	is	be	VERB
faba-165	242	5	the	the	DET
faba-165	242	6	potential	potential	NOUN
faba-165	242	7	for	for	ADP
faba-165	242	8	measurement	measurement	NOUN
faba-165	242	9	errors	error	NOUN
faba-165	242	10	that	that	PRON
faba-165	242	11	could	could	AUX
faba-165	242	12	impact	impact	VERB
faba-165	242	13	the	the	DET
faba-165	242	14	research	research	NOUN
faba-165	242	15	results	result	NOUN
faba-165	242	16	.	.	PUNCT
faba-165	243	1	recommendations	recommendation	NOUN
faba-165	243	2	for	for	ADP
faba-165	243	3	future	future	ADJ
faba-165	243	4	research	research	NOUN
faba-165	243	5	include	include	VERB
faba-165	243	6	study	study	NOUN
faba-165	243	7	replication	replication	NOUN
faba-165	243	8	.	.	PUNCT
faba-165	244	1	it	it	PRON
faba-165	244	2	is	be	AUX
faba-165	244	3	suggested	suggest	VERB
faba-165	244	4	to	to	PART
faba-165	244	5	conduct	conduct	VERB
faba-165	244	6	a	a	DET
faba-165	244	7	similar	similar	ADJ
faba-165	244	8	study	study	NOUN
faba-165	244	9	with	with	ADP
faba-165	244	10	a	a	DET
faba-165	244	11	larger	large	ADJ
faba-165	244	12	population	population	NOUN
faba-165	244	13	and	and	CCONJ
faba-165	244	14	sample	sample	NOUN
faba-165	244	15	in	in	ADP
faba-165	244	16	different	different	ADJ
faba-165	244	17	locations	location	NOUN
faba-165	244	18	to	to	PART
faba-165	244	19	validate	validate	VERB
faba-165	244	20	these	these	DET
faba-165	244	21	findings	finding	NOUN
faba-165	244	22	and	and	CCONJ
faba-165	244	23	achieve	achieve	VERB
faba-165	244	24	broader	broad	ADJ
faba-165	244	25	generalization	generalization	NOUN
faba-165	244	26	.	.	PUNCT
faba-165	245	1	the	the	DET
faba-165	245	2	use	use	NOUN
faba-165	245	3	of	of	ADP
faba-165	245	4	more	more	ADJ
faba-165	245	5	objective	objective	ADJ
faba-165	245	6	measurement	measurement	NOUN
faba-165	245	7	methods	method	NOUN
faba-165	245	8	,	,	PUNCT
faba-165	245	9	such	such	ADJ
faba-165	245	10	as	as	ADP
faba-165	245	11	observation	observation	NOUN
faba-165	245	12	or	or	CCONJ
faba-165	245	13	document	document	NOUN
faba-165	245	14	analysis	analysis	NOUN
faba-165	245	15	,	,	PUNCT
faba-165	245	16	can	can	AUX
faba-165	245	17	reduce	reduce	VERB
faba-165	245	18	the	the	DET
faba-165	245	19	potential	potential	NOUN
faba-165	245	20	for	for	ADP
faba-165	245	21	subjective	subjective	ADJ
faba-165	245	22	bias	bias	NOUN
faba-165	245	23	in	in	ADP
faba-165	245	24	data	datum	NOUN
faba-165	245	25	collection	collection	NOUN
faba-165	245	26	.	.	PUNCT
faba-165	246	1	further	further	ADJ
faba-165	246	2	research	research	NOUN
faba-165	246	3	could	could	AUX
faba-165	246	4	explore	explore	VERB
faba-165	246	5	other	other	ADJ
faba-165	246	6	factors	factor	NOUN
faba-165	246	7	that	that	PRON
faba-165	246	8	may	may	AUX
faba-165	246	9	influence	influence	VERB
faba-165	246	10	the	the	DET
faba-165	246	11	performance	performance	NOUN
faba-165	246	12	of	of	ADP
faba-165	246	13	local	local	ADJ
faba-165	246	14	government	government	NOUN
faba-165	246	15	organizations	organization	NOUN
faba-165	246	16	,	,	PUNCT
faba-165	246	17	such	such	ADJ
faba-165	246	18	as	as	ADP
faba-165	246	19	organizational	organizational	ADJ
faba-165	246	20	culture	culture	NOUN
faba-165	246	21	,	,	PUNCT
faba-165	246	22	leadership	leadership	NOUN
faba-165	246	23	,	,	PUNCT
faba-165	246	24	or	or	CCONJ
faba-165	246	25	organizational	organizational	ADJ
faba-165	246	26	support	support	NOUN
faba-165	246	27	.	.	PUNCT
faba-165	247	1	additionally	additionally	ADV
faba-165	247	2	,	,	PUNCT
faba-165	247	3	the	the	DET
faba-165	247	4	analysis	analysis	NOUN
faba-165	247	5	should	should	AUX
faba-165	247	6	consider	consider	VERB
faba-165	247	7	additional	additional	ADJ
faba-165	247	8	factors	factor	NOUN
faba-165	247	9	such	such	ADJ
faba-165	247	10	as	as	ADP
faba-165	247	11	geopolitical	geopolitical	ADJ
faba-165	247	12	uncertainty	uncertainty	NOUN
faba-165	247	13	,	,	PUNCT
faba-165	247	14	technological	technological	ADJ
faba-165	247	15	changes	change	NOUN
faba-165	247	16	,	,	PUNCT
faba-165	247	17	climate	climate	NOUN
faba-165	247	18	and	and	CCONJ
faba-165	247	19	environmental	environmental	ADJ
faba-165	247	20	changes	change	NOUN
faba-165	247	21	,	,	PUNCT
faba-165	247	22	economic	economic	ADJ
faba-165	247	23	inequality	inequality	NOUN
faba-165	247	24	,	,	PUNCT
faba-165	247	25	and	and	CCONJ
faba-165	247	26	global	global	ADJ
faba-165	247	27	financial	financial	ADJ
faba-165	247	28	crises	crisis	NOUN
faba-165	247	29	.	.	PUNCT
faba-165	248	1	all	all	DET
faba-165	248	2	these	these	DET
faba-165	248	3	factors	factor	NOUN
faba-165	248	4	can	can	AUX
faba-165	248	5	impact	impact	VERB
faba-165	248	6	the	the	DET
faba-165	248	7	continuously	continuously	ADV
faba-165	248	8	evolving	evolve	VERB
faba-165	248	9	global	global	ADJ
faba-165	248	10	economic	economic	ADJ
faba-165	248	11	conditions	condition	NOUN
faba-165	248	12	,	,	PUNCT
faba-165	248	13	increasing	increase	VERB
faba-165	248	14	the	the	DET
faba-165	248	15	likelihood	likelihood	NOUN
faba-165	248	16	of	of	ADP
faba-165	248	17	economic	economic	ADJ
faba-165	248	18	crisis	crisis	NOUN
faba-165	248	19	situations	situation	NOUN
faba-165	248	20	.	.	PUNCT
faba-165	249	1	using	use	VERB
faba-165	249	2	more	more	ADV
faba-165	249	3	sophisticated	sophisticated	ADJ
faba-165	249	4	statistical	statistical	ADJ
faba-165	249	5	analysis	analysis	NOUN
faba-165	249	6	methods	method	NOUN
faba-165	249	7	such	such	ADJ
faba-165	249	8	as	as	ADP
faba-165	249	9	path	path	NOUN
faba-165	249	10	analysis	analysis	NOUN
faba-165	249	11	or	or	CCONJ
faba-165	249	12	multilevel	multilevel	VERB
faba-165	249	13	analysis	analysis	NOUN
faba-165	249	14	can	can	AUX
faba-165	249	15	provide	provide	VERB
faba-165	249	16	deeper	deep	ADJ
faba-165	249	17	insights	insight	NOUN
faba-165	249	18	.	.	PUNCT
faba-165	250	1	reference	reference	PROPN
faba-165	250	2	afonso	afonso	PROPN
faba-165	250	3	,	,	PUNCT
faba-165	250	4	w.	w.	PROPN
faba-165	250	5	2021	2021	NUM
faba-165	250	6	.	.	PUNCT
faba-165	251	1	planning	plan	VERB
faba-165	251	2	for	for	ADP
faba-165	251	3	the	the	DET
faba-165	251	4	unknown	unknown	ADJ
faba-165	251	5	:	:	PUNCT
faba-165	251	6	local	local	ADJ
faba-165	251	7	government	government	NOUN
faba-165	251	8	strategies	strategy	NOUN
faba-165	251	9	from	from	ADP
faba-165	251	10	the	the	DET
faba-165	251	11	fiscal	fiscal	ADJ
faba-165	251	12	year	year	NOUN
faba-165	251	13	2021	2021	NUM
faba-165	251	14	budget	budget	NOUN
faba-165	251	15	season	season	NOUN
faba-165	251	16	in	in	ADP
faba-165	251	17	response	response	NOUN
faba-165	251	18	to	to	ADP
faba-165	251	19	the	the	DET
faba-165	251	20	covid-19	covid-19	PROPN
faba-165	251	21	pandemic	pandemic	NOUN
faba-165	251	22	.	.	PUNCT
faba-165	252	1	state	state	NOUN
faba-165	252	2	and	and	CCONJ
faba-165	252	3	local	local	ADJ
faba-165	252	4	government	government	NOUN
faba-165	252	5	review	review	NOUN
faba-165	252	6	,	,	PUNCT
faba-165	252	7	53(2	53(2	NUM
faba-165	252	8	):	):	PUNCT
faba-165	252	9	159171	159171	NUM
faba-165	252	10	.	.	PUNCT
faba-165	253	1	ali	ali	PROPN
faba-165	253	2	,	,	PUNCT
faba-165	253	3	y.	y.	PROPN
faba-165	253	4	,	,	PUNCT
faba-165	253	5	and	and	CCONJ
faba-165	253	6	h.	h.	PROPN
faba-165	253	7	haliah	haliah	PROPN
faba-165	253	8	.	.	PUNCT
faba-165	253	9	2021	2021	NUM
faba-165	253	10	.	.	PUNCT
faba-165	254	1	implementation	implementation	NOUN
faba-165	254	2	of	of	ADP
faba-165	254	3	new	new	ADJ
faba-165	254	4	public	public	ADJ
faba-165	254	5	management	management	NOUN
faba-165	254	6	concept	concept	NOUN
faba-165	254	7	in	in	ADP
faba-165	254	8	budget	budget	NOUN
faba-165	254	9	preparation	preparation	NOUN
faba-165	254	10	in	in	ADP
faba-165	254	11	indonesia	indonesia	PROPN
faba-165	254	12	.	.	PUNCT
faba-165	255	1	international	international	ADJ
faba-165	255	2	journal	journal	PROPN
faba-165	255	3	of	of	ADP
faba-165	255	4	social	social	ADJ
faba-165	255	5	science	science	NOUN
faba-165	255	6	research	research	NOUN
faba-165	255	7	and	and	CCONJ
faba-165	255	8	review	review	NOUN
faba-165	255	9	,	,	PUNCT
faba-165	255	10	4(3	4(3	NUM
faba-165	255	11	):	):	PUNCT
faba-165	255	12	8	8	NUM
faba-165	255	13	-	-	SYM
faba-165	255	14	36	36	NUM
faba-165	255	15	.	.	PUNCT
faba-165	256	1	anthony	anthony	PROPN
faba-165	256	2	jnr	jnr	PROPN
faba-165	256	3	,	,	PUNCT
faba-165	256	4	b.	b.	PROPN
faba-165	256	5	2022	2022	NUM
faba-165	256	6	.	.	PUNCT
faba-165	257	1	investigating	investigate	VERB
faba-165	257	2	the	the	DET
faba-165	257	3	decentralized	decentralized	ADJ
faba-165	257	4	governance	governance	NOUN
faba-165	257	5	of	of	ADP
faba-165	257	6	distributed	distribute	VERB
faba-165	257	7	ledger	ledger	NOUN
faba-165	257	8	infrastructure	infrastructure	NOUN
faba-165	257	9	implementation	implementation	NOUN
faba-165	257	10	in	in	ADP
faba-165	257	11	extended	extended	ADJ
faba-165	257	12	enterprises	enterprise	NOUN
faba-165	257	13	.	.	PUNCT
faba-165	258	1	journal	journal	NOUN
faba-165	258	2	of	of	ADP
faba-165	258	3	the	the	DET
faba-165	258	4	knowledge	knowledge	NOUN
faba-165	258	5	economy	economy	NOUN
faba-165	258	6	,	,	PUNCT
faba-165	258	7	1	1	NUM
faba-165	258	8	-	-	SYM
faba-165	258	9	30	30	NUM
faba-165	258	10	.	.	PUNCT
faba-165	259	1	astuti	astuti	PROPN
faba-165	259	2	,	,	PUNCT
faba-165	259	3	s.	s.	PROPN
faba-165	259	4	d.	d.	PROPN
faba-165	259	5	,	,	PUNCT
faba-165	259	6	a.	a.	NOUN
faba-165	259	7	shodikin	shodikin	ADJ
faba-165	259	8	,	,	PUNCT
faba-165	259	9	and	and	CCONJ
faba-165	259	10	u.	u.	PROPN
faba-165	259	11	d.	d.	PROPN
faba-165	259	12	maaz	maaz	PROPN
faba-165	259	13	.	.	PUNCT
faba-165	260	1	2020	2020	NUM
faba-165	260	2	.	.	PUNCT
faba-165	261	1	islamic	islamic	ADJ
faba-165	261	2	leadership	leadership	NOUN
faba-165	261	3	,	,	PUNCT
faba-165	261	4	islamic	islamic	ADJ
faba-165	261	5	work	work	NOUN
faba-165	261	6	culture	culture	NOUN
faba-165	261	7	,	,	PUNCT
faba-165	261	8	and	and	CCONJ
faba-165	261	9	employee	employee	NOUN
faba-165	261	10	performance	performance	NOUN
faba-165	261	11	:	:	PUNCT
faba-165	261	12	the	the	DET
faba-165	261	13	mediating	mediate	VERB
faba-165	261	14	role	role	NOUN
faba-165	261	15	of	of	ADP
faba-165	261	16	work	work	NOUN
faba-165	261	17	motivation	motivation	NOUN
faba-165	261	18	and	and	CCONJ
faba-165	261	19	job	job	NOUN
faba-165	261	20	satisfaction	satisfaction	NOUN
faba-165	261	21	.	.	PUNCT
faba-165	262	1	the	the	DET
faba-165	262	2	journal	journal	NOUN
faba-165	262	3	of	of	ADP
faba-165	262	4	asian	asian	ADJ
faba-165	262	5	finance	finance	NOUN
faba-165	262	6	,	,	PUNCT
faba-165	262	7	economics	economic	NOUN
faba-165	262	8	and	and	CCONJ
faba-165	262	9	business	business	NOUN
faba-165	262	10	(	(	PUNCT
faba-165	262	11	jafeb	jafeb	NOUN
faba-165	262	12	)	)	PUNCT
faba-165	262	13	,	,	PUNCT
faba-165	262	14	7(11	7(11	NUM
faba-165	262	15	):	):	PUNCT
faba-165	262	16	1059	1059	NUM
faba-165	262	17	-	-	SYM
faba-165	262	18	1068	1068	NUM
faba-165	262	19	.	.	PUNCT
faba-165	262	20	atuahene	atuahene	PROPN
faba-165	262	21	,	,	PUNCT
faba-165	262	22	b.	b.	PROPN
faba-165	262	23	2023	2023	NUM
faba-165	262	24	.	.	PUNCT
faba-165	263	1	a	a	DET
faba-165	263	2	theory	theory	NOUN
faba-165	263	3	of	of	ADP
faba-165	263	4	stategraft	stategraft	NOUN
faba-165	263	5	.	.	PUNCT
faba-165	264	1	nyul	nyul	PROPN
faba-165	264	2	rev	rev	VERB
faba-165	264	3	.	.	PROPN
faba-165	264	4	,	,	PUNCT
faba-165	264	5	98	98	NUM
faba-165	264	6	,	,	PUNCT
faba-165	264	7	1	1	NUM
faba-165	264	8	.	.	X
faba-165	264	9	bayramov	bayramov	PROPN
faba-165	264	10	,	,	PUNCT
faba-165	264	11	s.	s.	PROPN
faba-165	264	12	2021	2021	NUM
faba-165	264	13	.	.	PUNCT
faba-165	265	1	program	program	NOUN
faba-165	265	2	budgeting	budgeting	NOUN
faba-165	265	3	as	as	ADP
faba-165	265	4	a	a	DET
faba-165	265	5	tool	tool	NOUN
faba-165	265	6	of	of	ADP
faba-165	265	7	improving	improve	VERB
faba-165	265	8	the	the	DET
faba-165	265	9	efficiency	efficiency	NOUN
faba-165	265	10	of	of	ADP
faba-165	265	11	budget	budget	NOUN
faba-165	265	12	expenditures	expenditure	NOUN
faba-165	265	13	.	.	PUNCT
faba-165	266	1	economic	economic	ADJ
faba-165	266	2	and	and	CCONJ
faba-165	266	3	social	social	ADJ
faba-165	266	4	development	development	NOUN
faba-165	266	5	:	:	PUNCT
faba-165	266	6	book	book	NOUN
faba-165	266	7	of	of	ADP
faba-165	266	8	proceedings	proceeding	NOUN
faba-165	266	9	,	,	PUNCT
faba-165	266	10	169	169	NUM
faba-165	266	11	-	-	SYM
faba-165	266	12	175	175	NUM
faba-165	266	13	.	.	PUNCT
faba-165	267	1	bellavitis	bellavitis	PROPN
faba-165	267	2	,	,	PUNCT
faba-165	267	3	c.	c.	PROPN
faba-165	267	4	,	,	PUNCT
faba-165	267	5	c.	c.	PROPN
faba-165	267	6	fisch	fisch	PROPN
faba-165	267	7	,	,	PUNCT
faba-165	267	8	and	and	CCONJ
faba-165	267	9	p.	p.	NOUN
faba-165	267	10	p.	p.	NOUN
faba-165	267	11	momtaz	momtaz	NOUN
faba-165	267	12	.	.	PUNCT
faba-165	268	1	2023	2023	NUM
faba-165	268	2	.	.	PUNCT
faba-165	269	1	the	the	DET
faba-165	269	2	rise	rise	NOUN
faba-165	269	3	of	of	ADP
faba-165	269	4	decentralized	decentralized	ADJ
faba-165	269	5	autonomous	autonomous	ADJ
faba-165	269	6	organizations	organization	NOUN
faba-165	269	7	(	(	PUNCT
faba-165	269	8	daos	daos	PROPN
faba-165	269	9	):	):	PUNCT
faba-165	269	10	a	a	DET
faba-165	269	11	first	first	ADJ
faba-165	269	12	empirical	empirical	ADJ
faba-165	269	13	glimpse	glimpse	NOUN
faba-165	269	14	.	.	PUNCT
faba-165	270	1	venture	venture	NOUN
faba-165	270	2	capital	capital	NOUN
faba-165	270	3	,	,	PUNCT
faba-165	270	4	25(2	25(2	NUM
faba-165	270	5	):	):	PUNCT
faba-165	270	6	187	187	NUM
faba-165	270	7	-	-	SYM
faba-165	270	8	203	203	NUM
faba-165	270	9	.	.	PUNCT
faba-165	270	10	birskyte	birskyte	PROPN
faba-165	270	11	,	,	PUNCT
faba-165	270	12	l.	l.	PROPN
faba-165	270	13	2019	2019	NUM
faba-165	270	14	.	.	PUNCT
faba-165	271	1	determinants	determinant	NOUN
faba-165	271	2	of	of	ADP
faba-165	271	3	budget	budget	NOUN
faba-165	271	4	transparency	transparency	NOUN
faba-165	271	5	in	in	ADP
faba-165	271	6	lithuanian	lithuanian	ADJ
faba-165	271	7	municipalities	municipality	NOUN
faba-165	271	8	.	.	PUNCT
faba-165	272	1	public	public	ADJ
faba-165	272	2	performance	performance	NOUN
faba-165	272	3	&	&	CCONJ
faba-165	272	4	management	management	PROPN
faba-165	272	5	review	review	PROPN
faba-165	272	6	,	,	PUNCT
faba-165	272	7	42(3	42(3	NUM
faba-165	272	8	):	):	PUNCT
faba-165	272	9	707	707	NUM
faba-165	272	10	-	-	SYM
faba-165	272	11	731	731	NUM
faba-165	272	12	.	.	PUNCT
faba-165	273	1	çukur	çukur	NOUN
faba-165	273	2	,	,	PUNCT
faba-165	273	3	a.	a.	NOUN
faba-165	273	4	2020	2020	NUM
faba-165	273	5	.	.	PUNCT
faba-165	274	1	fiscal	fiscal	ADJ
faba-165	274	2	decentralization	decentralization	NOUN
faba-165	274	3	and	and	CCONJ
faba-165	274	4	macroeconomic	macroeconomic	ADJ
faba-165	274	5	management	management	NOUN
faba-165	274	6	in	in	ADP
faba-165	274	7	turkey	turkey	PROPN
faba-165	274	8	.	.	PUNCT
faba-165	275	1	public	public	ADJ
faba-165	275	2	financial	financial	ADJ
faba-165	275	3	management	management	NOUN
faba-165	275	4	reforms	reform	NOUN
faba-165	275	5	in	in	ADP
faba-165	275	6	turkey	turkey	NOUN
faba-165	275	7	:	:	PUNCT
faba-165	275	8	progress	progress	NOUN
faba-165	275	9	and	and	CCONJ
faba-165	275	10	challenges	challenge	NOUN
faba-165	275	11	,	,	PUNCT
faba-165	275	12	2	2	NUM
faba-165	275	13	:	:	SYM
faba-165	275	14	149	149	NUM
faba-165	275	15	-	-	SYM
faba-165	275	16	174	174	NUM
faba-165	275	17	.	.	PUNCT
faba-165	276	1	ninik	ninik	PROPN
faba-165	276	2	srijani	srijani	PROPN
faba-165	276	3	and	and	CCONJ
faba-165	276	4	siti	siti	PROPN
faba-165	276	5	aisyah	aisyah	PROPN
faba-165	276	6	/	/	SYM
faba-165	276	7	finance	finance	NOUN
faba-165	276	8	,	,	PUNCT
faba-165	276	9	accounting	accounting	NOUN
faba-165	276	10	and	and	CCONJ
faba-165	276	11	business	business	NOUN
faba-165	276	12	analysis	analysis	NOUN
faba-165	276	13	,	,	PUNCT
faba-165	276	14	volume	volume	NOUN
faba-165	276	15	5	5	NUM
faba-165	276	16	,	,	PUNCT
faba-165	276	17	issue	issue	NOUN
faba-165	276	18	2	2	NUM
faba-165	276	19	,	,	PUNCT
faba-165	276	20	2023	2023	NUM
faba-165	276	21	100	100	NUM
faba-165	276	22	džinić	džinić	ADJ
faba-165	276	23	,	,	PUNCT
faba-165	276	24	j.	j.	PROPN
faba-165	276	25	2022	2022	PROPN
faba-165	276	26	.	.	PUNCT
faba-165	277	1	participatory	participatory	NOUN
faba-165	277	2	budgeting	budgeting	NOUN
faba-165	277	3	in	in	ADP
faba-165	277	4	croatia	croatia	PROPN
faba-165	277	5	:	:	PUNCT
faba-165	277	6	a	a	DET
faba-165	277	7	mixed	mixed	ADJ
faba-165	277	8	bag	bag	NOUN
faba-165	277	9	of	of	ADP
faba-165	277	10	good	good	ADJ
faba-165	277	11	,	,	PUNCT
faba-165	277	12	bad	bad	ADJ
faba-165	277	13	,	,	PUNCT
faba-165	277	14	and	and	CCONJ
faba-165	277	15	indifferent	indifferent	ADJ
faba-165	277	16	.	.	PUNCT
faba-165	278	1	international	international	ADJ
faba-165	278	2	trends	trend	NOUN
faba-165	278	3	in	in	ADP
faba-165	278	4	participatory	participatory	ADJ
faba-165	278	5	budgeting	budgeting	NOUN
faba-165	278	6	:	:	PUNCT
faba-165	278	7	between	between	ADP
faba-165	278	8	trivial	trivial	ADJ
faba-165	278	9	pursuits	pursuit	NOUN
faba-165	278	10	and	and	CCONJ
faba-165	278	11	best	good	ADJ
faba-165	278	12	practices	practice	NOUN
faba-165	278	13	,	,	PUNCT
faba-165	278	14	113129	113129	NUM
faba-165	278	15	.	.	PUNCT
faba-165	279	1	effendi	effendi	PROPN
faba-165	279	2	,	,	PUNCT
faba-165	279	3	r.	r.	PROPN
faba-165	279	4	,	,	PUNCT
faba-165	279	5	s.	s.	PROPN
faba-165	279	6	sumiyana	sumiyana	PROPN
faba-165	279	7	,	,	PUNCT
faba-165	279	8	i.	i.	PROPN
faba-165	279	9	bastian	bastian	PROPN
faba-165	279	10	,	,	PUNCT
faba-165	279	11	and	and	CCONJ
faba-165	279	12	c.	c.	PROPN
faba-165	279	13	arifa	arifa	PROPN
faba-165	279	14	.	.	PUNCT
faba-165	280	1	2023	2023	NUM
faba-165	280	2	.	.	PUNCT
faba-165	281	1	budgeting	budget	VERB
faba-165	281	2	options	option	NOUN
faba-165	281	3	using	use	VERB
faba-165	281	4	the	the	DET
faba-165	281	5	ratchet	ratchet	NOUN
faba-165	281	6	principle	principle	NOUN
faba-165	281	7	for	for	ADP
faba-165	281	8	indonesian	indonesian	ADJ
faba-165	281	9	bureaucracy	bureaucracy	NOUN
faba-165	281	10	:	:	PUNCT
faba-165	281	11	a	a	DET
faba-165	281	12	poststructuralist	poststructuralist	ADJ
faba-165	281	13	approach	approach	NOUN
faba-165	281	14	.	.	PUNCT
faba-165	282	1	international	international	ADJ
faba-165	282	2	journal	journal	PROPN
faba-165	282	3	of	of	ADP
faba-165	282	4	public	public	ADJ
faba-165	282	5	administration	administration	NOUN
faba-165	282	6	,	,	PUNCT
faba-165	282	7	1	1	NUM
faba-165	282	8	-	-	SYM
faba-165	282	9	13	13	NUM
faba-165	282	10	.	.	PUNCT
faba-165	283	1	feng	feng	PROPN
faba-165	283	2	,	,	PUNCT
faba-165	283	3	s.	s.	PROPN
faba-165	283	4	,	,	PUNCT
faba-165	283	5	r.	r.	PROPN
faba-165	283	6	zhang	zhang	PROPN
faba-165	283	7	,	,	PUNCT
faba-165	283	8	and	and	CCONJ
faba-165	283	9	g.	g.	PROPN
faba-165	283	10	li	li	PROPN
faba-165	283	11	.	.	PROPN
faba-165	283	12	2022	2022	NUM
faba-165	283	13	.	.	PUNCT
faba-165	284	1	environmental	environmental	ADJ
faba-165	284	2	decentralization	decentralization	NOUN
faba-165	284	3	,	,	PUNCT
faba-165	284	4	digital	digital	ADJ
faba-165	284	5	finance	finance	NOUN
faba-165	284	6	and	and	CCONJ
faba-165	284	7	green	green	ADJ
faba-165	284	8	technology	technology	NOUN
faba-165	284	9	innovation	innovation	NOUN
faba-165	284	10	.	.	PUNCT
faba-165	285	1	structural	structural	ADJ
faba-165	285	2	change	change	NOUN
faba-165	285	3	and	and	CCONJ
faba-165	285	4	economic	economic	ADJ
faba-165	285	5	dynamics	dynamic	NOUN
faba-165	285	6	,	,	PUNCT
faba-165	285	7	61	61	NUM
faba-165	285	8	:	:	SYM
faba-165	285	9	70	70	NUM
faba-165	285	10	-	-	SYM
faba-165	285	11	83	83	NUM
faba-165	285	12	.	.	PUNCT
faba-165	285	13	gunanto	gunanto	NOUN
faba-165	285	14	,	,	PUNCT
faba-165	285	15	a.	a.	NOUN
faba-165	285	16	2023	2023	NUM
faba-165	285	17	.	.	PUNCT
faba-165	286	1	accounting	account	VERB
faba-165	286	2	conservatism	conservatism	NOUN
faba-165	286	3	and	and	CCONJ
faba-165	286	4	earnings	earning	NOUN
faba-165	286	5	responsiveness	responsiveness	NOUN
faba-165	286	6	:	:	PUNCT
faba-165	286	7	an	an	DET
faba-165	286	8	empirical	empirical	ADJ
faba-165	286	9	study	study	NOUN
faba-165	286	10	of	of	ADP
faba-165	286	11	public	public	ADJ
faba-165	286	12	companies	company	NOUN
faba-165	286	13	in	in	ADP
faba-165	286	14	indonesia	indonesia	PROPN
faba-165	286	15	.	.	PUNCT
faba-165	287	1	finance	finance	PROPN
faba-165	287	2	,	,	PUNCT
faba-165	287	3	accounting	accounting	NOUN
faba-165	287	4	and	and	CCONJ
faba-165	287	5	business	business	NOUN
faba-165	287	6	analysis	analysis	NOUN
faba-165	287	7	(	(	PUNCT
faba-165	287	8	faba	faba	NOUN
faba-165	287	9	)	)	PUNCT
faba-165	287	10	,	,	PUNCT
faba-165	287	11	5(1	5(1	NUM
faba-165	287	12	)	)	PUNCT
faba-165	287	13	,	,	PUNCT
faba-165	287	14	pp	pp	ADJ
faba-165	287	15	.	.	PUNCT
faba-165	288	1	60	60	NUM
faba-165	288	2	-	-	SYM
faba-165	288	3	69	69	NUM
faba-165	288	4	.	.	PUNCT
faba-165	289	1	höglund	höglund	PROPN
faba-165	289	2	,	,	PUNCT
faba-165	289	3	l.	l.	PROPN
faba-165	289	4	,	,	PUNCT
faba-165	289	5	m.	m.	NOUN
faba-165	289	6	mårtensson	mårtensson	NOUN
faba-165	289	7	,	,	PUNCT
faba-165	289	8	and	and	CCONJ
faba-165	289	9	k.	k.	PROPN
faba-165	289	10	thomson	thomson	PROPN
faba-165	289	11	.	.	PROPN
faba-165	290	1	2021	2021	NUM
faba-165	290	2	.	.	PUNCT
faba-165	291	1	strategic	strategic	ADJ
faba-165	291	2	management	management	NOUN
faba-165	291	3	,	,	PUNCT
faba-165	291	4	management	management	NOUN
faba-165	291	5	control	control	NOUN
faba-165	291	6	practices	practice	NOUN
faba-165	291	7	and	and	CCONJ
faba-165	291	8	public	public	ADJ
faba-165	291	9	value	value	NOUN
faba-165	291	10	creation	creation	NOUN
faba-165	291	11	:	:	PUNCT
faba-165	291	12	the	the	DET
faba-165	291	13	strategic	strategic	ADJ
faba-165	291	14	triangle	triangle	NOUN
faba-165	291	15	in	in	ADP
faba-165	291	16	the	the	DET
faba-165	291	17	swedish	swedish	ADJ
faba-165	291	18	public	public	ADJ
faba-165	291	19	sector	sector	NOUN
faba-165	291	20	.	.	PUNCT
faba-165	292	1	accounting	accounting	NOUN
faba-165	292	2	,	,	PUNCT
faba-165	292	3	auditing	auditing	NOUN
faba-165	292	4	&	&	CCONJ
faba-165	292	5	accountability	accountability	NOUN
faba-165	292	6	journal	journal	NOUN
faba-165	292	7	,	,	PUNCT
faba-165	292	8	34(7	34(7	NUM
faba-165	292	9	):	):	PUNCT
faba-165	292	10	1608	1608	NUM
faba-165	292	11	-	-	SYM
faba-165	292	12	1634	1634	NUM
faba-165	292	13	.	.	PUNCT
faba-165	293	1	hutahaean	hutahaean	ADJ
faba-165	293	2	,	,	PUNCT
faba-165	293	3	m.	m.	NOUN
faba-165	293	4	,	,	PUNCT
faba-165	293	5	and	and	CCONJ
faba-165	293	6	j.	j.	PROPN
faba-165	293	7	pasaribu	pasaribu	PROPN
faba-165	293	8	.	.	PUNCT
faba-165	294	1	2022	2022	NUM
faba-165	294	2	.	.	PUNCT
faba-165	295	1	bureaucratic	bureaucratic	ADJ
faba-165	295	2	reform	reform	NOUN
faba-165	295	3	and	and	CCONJ
faba-165	295	4	changes	change	NOUN
faba-165	295	5	in	in	ADP
faba-165	295	6	public	public	ADJ
faba-165	295	7	service	service	NOUN
faba-165	295	8	paradigm	paradigm	NOUN
faba-165	295	9	postdecentralization	postdecentralization	NOUN
faba-165	295	10	in	in	ADP
faba-165	295	11	indonesia	indonesia	PROPN
faba-165	295	12	:	:	PUNCT
faba-165	295	13	2001	2001	NUM
faba-165	295	14	-	-	SYM
faba-165	295	15	2010	2010	NUM
faba-165	295	16	.	.	PUNCT
faba-165	296	1	kne	kne	PROPN
faba-165	296	2	social	social	PROPN
faba-165	296	3	sciences	sciences	PROPN
faba-165	296	4	,	,	PUNCT
faba-165	296	5	795	795	NUM
faba-165	296	6	-	-	SYM
faba-165	296	7	810	810	NUM
faba-165	296	8	.	.	PUNCT
faba-165	297	1	johnson	johnson	PROPN
faba-165	297	2	,	,	PUNCT
faba-165	297	3	b.	b.	PROPN
faba-165	297	4	,	,	PUNCT
faba-165	297	5	p.	p.	PROPN
faba-165	297	6	a.	a.	NOUN
faba-165	297	7	jones	jones	PROPN
faba-165	297	8	and	and	CCONJ
faba-165	297	9	v.	v.	PROPN
faba-165	297	10	reitano	reitano	VERB
faba-165	297	11	.	.	PUNCT
faba-165	298	1	2021	2021	NUM
faba-165	298	2	.	.	PUNCT
faba-165	299	1	stakeholder	stakeholder	NOUN
faba-165	299	2	networks	network	NOUN
faba-165	299	3	and	and	CCONJ
faba-165	299	4	inclusive	inclusive	ADJ
faba-165	299	5	public	public	ADJ
faba-165	299	6	participation	participation	NOUN
faba-165	299	7	mechanisms	mechanism	NOUN
faba-165	299	8	in	in	ADP
faba-165	299	9	the	the	DET
faba-165	299	10	public	public	ADJ
faba-165	299	11	budgeting	budgeting	NOUN
faba-165	299	12	process	process	NOUN
faba-165	299	13	.	.	PUNCT
faba-165	300	1	urban	urban	ADJ
faba-165	300	2	governance	governance	NOUN
faba-165	300	3	,	,	PUNCT
faba-165	300	4	1(2	1(2	NUM
faba-165	300	5	):	):	PUNCT
faba-165	300	6	98	98	NUM
faba-165	300	7	-	-	SYM
faba-165	300	8	106	106	NUM
faba-165	300	9	.	.	PUNCT
faba-165	301	1	jumady	jumady	PROPN
faba-165	301	2	,	,	PUNCT
faba-165	301	3	e.	e.	PROPN
faba-165	301	4	,	,	PUNCT
faba-165	301	5	s.	s.	PROPN
faba-165	301	6	sugiarto	sugiarto	PROPN
faba-165	301	7	,	,	PUNCT
faba-165	301	8	and	and	CCONJ
faba-165	301	9	f.	f.	PROPN
faba-165	301	10	latief	latief	PROPN
faba-165	301	11	.	.	PUNCT
faba-165	302	1	2021	2021	NUM
faba-165	302	2	.	.	PUNCT
faba-165	303	1	management	management	NOUN
faba-165	303	2	performance	performance	NOUN
faba-165	303	3	analysis	analysis	NOUN
faba-165	303	4	based	base	VERB
faba-165	303	5	on	on	ADP
faba-165	303	6	total	total	ADJ
faba-165	303	7	quality	quality	NOUN
faba-165	303	8	management	management	NOUN
faba-165	303	9	principles	principle	NOUN
faba-165	303	10	.	.	PUNCT
faba-165	304	1	point	point	NOUN
faba-165	304	2	of	of	ADP
faba-165	304	3	view	view	NOUN
faba-165	304	4	research	research	NOUN
faba-165	304	5	management	management	NOUN
faba-165	304	6	,	,	PUNCT
faba-165	304	7	2(1	2(1	NUM
faba-165	304	8	):	):	PUNCT
faba-165	304	9	10	10	NUM
faba-165	304	10	-	-	SYM
faba-165	304	11	18	18	NUM
faba-165	304	12	.	.	PUNCT
faba-165	305	1	jung	jung	PROPN
faba-165	305	2	,	,	PUNCT
faba-165	305	3	h.	h.	PROPN
faba-165	305	4	2023	2023	NUM
faba-165	305	5	.	.	PUNCT
faba-165	306	1	bureaucrats	bureaucrat	NOUN
faba-165	306	2	and	and	CCONJ
faba-165	306	3	budgets	budget	NOUN
faba-165	306	4	in	in	ADP
faba-165	306	5	south	south	PROPN
faba-165	306	6	korea	korea	PROPN
faba-165	306	7	:	:	PUNCT
faba-165	306	8	evidence	evidence	NOUN
faba-165	306	9	for	for	ADP
faba-165	306	10	hometown	hometown	NOUN
faba-165	306	11	favoritism	favoritism	NOUN
faba-165	306	12	.	.	PUNCT
faba-165	307	1	journal	journal	PROPN
faba-165	307	2	of	of	ADP
faba-165	307	3	east	east	PROPN
faba-165	307	4	asian	asian	ADJ
faba-165	307	5	studies	study	NOUN
faba-165	307	6	,	,	PUNCT
faba-165	307	7	1	1	NUM
faba-165	307	8	-	-	SYM
faba-165	307	9	35	35	NUM
faba-165	307	10	.	.	PUNCT
faba-165	308	1	kao	kao	PROPN
faba-165	308	2	,	,	PUNCT
faba-165	308	3	j.	j.	PROPN
faba-165	308	4	c.	c.	PROPN
faba-165	308	5	,	,	PUNCT
faba-165	308	6	c.	c.	PROPN
faba-165	308	7	c.	c.	PROPN
faba-165	308	8	cho	cho	PROPN
faba-165	308	9	,	,	PUNCT
faba-165	308	10	and	and	CCONJ
faba-165	308	11	r.	r.	PROPN
faba-165	308	12	h.	h.	PROPN
faba-165	308	13	kao	kao	PROPN
faba-165	308	14	.	.	PROPN
faba-165	308	15	2023	2023	NUM
faba-165	308	16	.	.	PUNCT
faba-165	309	1	perceived	perceive	VERB
faba-165	309	2	organizational	organizational	ADJ
faba-165	309	3	support	support	NOUN
faba-165	309	4	and	and	CCONJ
faba-165	309	5	organizational	organizational	ADJ
faba-165	309	6	citizenship	citizenship	NOUN
faba-165	309	7	behavior	behavior	NOUN
faba-165	309	8	–	–	PUNCT
faba-165	309	9	a	a	DET
faba-165	309	10	study	study	NOUN
faba-165	309	11	of	of	ADP
faba-165	309	12	the	the	DET
faba-165	309	13	moderating	moderate	VERB
faba-165	309	14	effect	effect	NOUN
faba-165	309	15	of	of	ADP
faba-165	309	16	volunteer	volunteer	NOUN
faba-165	309	17	participation	participation	NOUN
faba-165	309	18	motivation	motivation	NOUN
faba-165	309	19	,	,	PUNCT
faba-165	309	20	and	and	CCONJ
faba-165	309	21	cross	cross	ADJ
faba-165	309	22	-	-	ADJ
faba-165	309	23	level	level	ADJ
faba-165	309	24	effect	effect	NOUN
faba-165	309	25	of	of	ADP
faba-165	309	26	transformational	transformational	ADJ
faba-165	309	27	leadership	leadership	NOUN
faba-165	309	28	and	and	CCONJ
faba-165	309	29	organizational	organizational	ADJ
faba-165	309	30	climate	climate	NOUN
faba-165	309	31	.	.	PUNCT
faba-165	310	1	frontiers	frontier	NOUN
faba-165	310	2	in	in	ADP
faba-165	310	3	psychology	psychology	NOUN
faba-165	310	4	,	,	PUNCT
faba-165	310	5	14	14	NUM
faba-165	310	6	,	,	PUNCT
faba-165	310	7	1082130	1082130	NUM
faba-165	310	8	.	.	PUNCT
faba-165	311	1	klein	klein	PROPN
faba-165	311	2	,	,	PUNCT
faba-165	311	3	l.	l.	PROPN
faba-165	311	4	l.	l.	PROPN
faba-165	311	5	,	,	PUNCT
faba-165	311	6	k.	k.	PROPN
faba-165	311	7	m.	m.	PROPN
faba-165	311	8	vieira	vieira	PROPN
faba-165	311	9	,	,	PUNCT
faba-165	311	10	d.	d.	PROPN
faba-165	311	11	r.	r.	PROPN
faba-165	311	12	marçal	marçal	PROPN
faba-165	311	13	,	,	PUNCT
faba-165	311	14	and	and	CCONJ
faba-165	311	15	j.	j.	PROPN
faba-165	311	16	r.	r.	PROPN
faba-165	311	17	l.	l.	PROPN
faba-165	311	18	pereira	pereira	PROPN
faba-165	311	19	.	.	PROPN
faba-165	311	20	2023	2023	NUM
faba-165	311	21	.	.	PUNCT
faba-165	312	1	lean	lean	ADJ
faba-165	312	2	management	management	NOUN
faba-165	312	3	practices	practice	NOUN
faba-165	312	4	perception	perception	NOUN
faba-165	312	5	and	and	CCONJ
faba-165	312	6	their	their	PRON
faba-165	312	7	influence	influence	NOUN
faba-165	312	8	on	on	ADP
faba-165	312	9	organizational	organizational	ADJ
faba-165	312	10	performance	performance	NOUN
faba-165	312	11	in	in	ADP
faba-165	312	12	a	a	DET
faba-165	312	13	public	public	ADJ
faba-165	312	14	higher	high	ADJ
faba-165	312	15	education	education	NOUN
faba-165	312	16	institution	institution	NOUN
faba-165	312	17	.	.	PUNCT
faba-165	313	1	the	the	DET
faba-165	313	2	tqm	tqm	PROPN
faba-165	313	3	journal	journal	NOUN
faba-165	313	4	,	,	PUNCT
faba-165	313	5	35(3	35(3	NUM
faba-165	313	6	):	):	PUNCT
faba-165	313	7	673	673	NUM
faba-165	313	8	-	-	SYM
faba-165	313	9	697	697	NUM
faba-165	313	10	.	.	PUNCT
faba-165	314	1	klotz	klotz	PROPN
faba-165	314	2	,	,	PUNCT
faba-165	314	3	p.	p.	NOUN
faba-165	314	4	2022	2022	NUM
faba-165	314	5	.	.	PUNCT
faba-165	315	1	the	the	DET
faba-165	315	2	beginning	beginning	NOUN
faba-165	315	3	of	of	ADP
faba-165	315	4	a	a	DET
faba-165	315	5	beautiful	beautiful	ADJ
faba-165	315	6	friendship	friendship	NOUN
faba-165	315	7	?	?	PUNCT
faba-165	316	1	participatory	participatory	NOUN
faba-165	316	2	budgeting	budgeting	NOUN
faba-165	316	3	in	in	ADP
faba-165	316	4	hungary	hungary	PROPN
faba-165	316	5	.	.	PUNCT
faba-165	317	1	international	international	ADJ
faba-165	317	2	trends	trend	NOUN
faba-165	317	3	in	in	ADP
faba-165	317	4	participatory	participatory	ADJ
faba-165	317	5	budgeting	budgeting	NOUN
faba-165	317	6	:	:	PUNCT
faba-165	317	7	between	between	ADP
faba-165	317	8	trivial	trivial	ADJ
faba-165	317	9	pursuits	pursuit	NOUN
faba-165	317	10	and	and	CCONJ
faba-165	317	11	best	good	ADJ
faba-165	317	12	practices	practice	NOUN
faba-165	317	13	,	,	PUNCT
faba-165	317	14	149	149	NUM
faba-165	317	15	-	-	SYM
faba-165	317	16	162	162	NUM
faba-165	317	17	.	.	PUNCT
faba-165	318	1	kosycarz	kosycarz	PROPN
faba-165	318	2	,	,	PUNCT
faba-165	318	3	e.	e.	PROPN
faba-165	318	4	,	,	PUNCT
faba-165	318	5	m.	m.	NOUN
faba-165	318	6	dędys	dędys	NOUN
faba-165	318	7	,	,	PUNCT
faba-165	318	8	m.	m.	NOUN
faba-165	318	9	ekes	eke	NOUN
faba-165	318	10	,	,	PUNCT
faba-165	318	11	and	and	CCONJ
faba-165	318	12	w.	w.	PROPN
faba-165	318	13	d.	d.	PROPN
faba-165	318	14	wranik	wranik	PROPN
faba-165	318	15	.	.	PUNCT
faba-165	319	1	2023	2023	NUM
faba-165	319	2	.	.	PUNCT
faba-165	320	1	the	the	DET
faba-165	320	2	effects	effect	NOUN
faba-165	320	3	of	of	ADP
faba-165	320	4	provider	provider	NOUN
faba-165	320	5	contract	contract	NOUN
faba-165	320	6	types	type	NOUN
faba-165	320	7	and	and	CCONJ
faba-165	320	8	fiscal	fiscal	ADJ
faba-165	320	9	decentralization	decentralization	NOUN
faba-165	320	10	on	on	ADP
faba-165	320	11	the	the	DET
faba-165	320	12	efficiency	efficiency	NOUN
faba-165	320	13	of	of	ADP
faba-165	320	14	the	the	DET
faba-165	320	15	polish	polish	ADJ
faba-165	320	16	hospital	hospital	NOUN
faba-165	320	17	sector	sector	NOUN
faba-165	320	18	:	:	PUNCT
faba-165	320	19	a	a	DET
faba-165	320	20	data	datum	NOUN
faba-165	320	21	envelopment	envelopment	NOUN
faba-165	320	22	analysis	analysis	NOUN
faba-165	320	23	across	across	ADP
faba-165	320	24	16	16	NUM
faba-165	320	25	health	health	NOUN
faba-165	320	26	regions	region	NOUN
faba-165	320	27	.	.	PUNCT
faba-165	321	1	health	health	NOUN
faba-165	321	2	policy	policy	NOUN
faba-165	321	3	,	,	PUNCT
faba-165	321	4	129	129	NUM
faba-165	321	5	,	,	PUNCT
faba-165	321	6	104714	104714	NUM
faba-165	321	7	.	.	PUNCT
faba-165	322	1	krueger	krueger	PROPN
faba-165	322	2	,	,	PUNCT
faba-165	322	3	s.	s.	PROPN
faba-165	322	4	,	,	PUNCT
faba-165	322	5	and	and	CCONJ
faba-165	322	6	h.	h.	PROPN
faba-165	322	7	park	park	PROPN
faba-165	322	8	.	.	PUNCT
faba-165	323	1	2020	2020	NUM
faba-165	323	2	.	.	PUNCT
faba-165	324	1	pathways	pathway	NOUN
faba-165	324	2	to	to	ADP
faba-165	324	3	citizen	citizen	NOUN
faba-165	324	4	participation	participation	NOUN
faba-165	324	5	:	:	PUNCT
faba-165	324	6	participatory	participatory	ADJ
faba-165	324	7	budgeting	budget	VERB
faba-165	324	8	policy	policy	NOUN
faba-165	324	9	choice	choice	NOUN
faba-165	324	10	by	by	ADP
faba-165	324	11	local	local	ADJ
faba-165	324	12	governments	government	NOUN
faba-165	324	13	.	.	PUNCT
faba-165	325	1	chinese	chinese	ADJ
faba-165	325	2	public	public	PROPN
faba-165	325	3	administration	administration	PROPN
faba-165	325	4	review	review	PROPN
faba-165	325	5	,	,	PUNCT
faba-165	325	6	11(1	11(1	NUM
faba-165	325	7	):	):	PUNCT
faba-165	325	8	46	46	NUM
faba-165	325	9	-	-	SYM
faba-165	325	10	59	59	NUM
faba-165	325	11	.	.	PUNCT
faba-165	326	1	kuroki	kuroki	PROPN
faba-165	326	2	,	,	PUNCT
faba-165	326	3	m.	m.	NOUN
faba-165	326	4	2022	2022	NUM
faba-165	326	5	.	.	PUNCT
faba-165	327	1	impact	impact	NOUN
faba-165	327	2	of	of	ADP
faba-165	327	3	depreciation	depreciation	NOUN
faba-165	327	4	information	information	NOUN
faba-165	327	5	on	on	ADP
faba-165	327	6	capital	capital	NOUN
faba-165	327	7	budgeting	budget	VERB
faba-165	327	8	among	among	ADP
faba-165	327	9	local	local	ADJ
faba-165	327	10	governments	government	NOUN
faba-165	327	11	:	:	PUNCT
faba-165	327	12	a	a	DET
faba-165	327	13	survey	survey	NOUN
faba-165	327	14	experiment	experiment	NOUN
faba-165	327	15	.	.	PUNCT
faba-165	328	1	australian	australian	ADJ
faba-165	328	2	accounting	accounting	NOUN
faba-165	328	3	review	review	PROPN
faba-165	328	4	,	,	PUNCT
faba-165	328	5	32(2	32(2	NUM
faba-165	328	6	):	):	PUNCT
faba-165	328	7	201	201	NUM
faba-165	328	8	-	-	SYM
faba-165	328	9	213	213	NUM
faba-165	328	10	.	.	PUNCT
faba-165	329	1	lenihan	lenihan	PROPN
faba-165	329	2	,	,	PUNCT
faba-165	329	3	h.	h.	PROPN
faba-165	329	4	,	,	PUNCT
faba-165	329	5	h.	h.	PROPN
faba-165	329	6	mcguirk	mcguirk	PROPN
faba-165	329	7	,	,	PUNCT
faba-165	329	8	and	and	CCONJ
faba-165	329	9	k.	k.	PROPN
faba-165	329	10	r.	r.	PROPN
faba-165	329	11	murphy	murphy	PROPN
faba-165	329	12	.	.	PUNCT
faba-165	330	1	2019	2019	NUM
faba-165	330	2	.	.	PUNCT
faba-165	331	1	driving	drive	VERB
faba-165	331	2	innovation	innovation	NOUN
faba-165	331	3	:	:	PUNCT
faba-165	331	4	public	public	ADJ
faba-165	331	5	policy	policy	NOUN
faba-165	331	6	and	and	CCONJ
faba-165	331	7	human	human	ADJ
faba-165	331	8	capital	capital	NOUN
faba-165	331	9	.	.	PUNCT
faba-165	332	1	research	research	NOUN
faba-165	332	2	policy	policy	NOUN
faba-165	332	3	,	,	PUNCT
faba-165	332	4	48(9	48(9	NOUN
faba-165	332	5	)	)	PUNCT
faba-165	332	6	,	,	PUNCT
faba-165	332	7	103791	103791	NUM
faba-165	332	8	.	.	PUNCT
faba-165	333	1	lexutt	lexutt	PROPN
faba-165	333	2	,	,	PUNCT
faba-165	333	3	e.	e.	PROPN
faba-165	333	4	2020	2020	NUM
faba-165	333	5	.	.	PUNCT
faba-165	334	1	different	different	ADJ
faba-165	334	2	roads	road	NOUN
faba-165	334	3	to	to	ADP
faba-165	334	4	servitization	servitization	NOUN
faba-165	334	5	success	success	NOUN
faba-165	334	6	–	–	PUNCT
faba-165	334	7	a	a	DET
faba-165	334	8	configurational	configurational	ADJ
faba-165	334	9	analysis	analysis	NOUN
faba-165	334	10	of	of	ADP
faba-165	334	11	financial	financial	ADJ
faba-165	334	12	and	and	CCONJ
faba-165	334	13	nonfinancial	nonfinancial	ADJ
faba-165	334	14	service	service	NOUN
faba-165	334	15	performance	performance	NOUN
faba-165	334	16	.	.	PUNCT
faba-165	335	1	industrial	industrial	ADJ
faba-165	335	2	marketing	marketing	NOUN
faba-165	335	3	management	management	NOUN
faba-165	335	4	,	,	PUNCT
faba-165	335	5	84	84	NUM
faba-165	335	6	:	:	PUNCT
faba-165	335	7	105	105	NUM
faba-165	335	8	-	-	SYM
faba-165	335	9	125	125	NUM
faba-165	335	10	.	.	PUNCT
faba-165	336	1	machidori	machidori	PROPN
faba-165	336	2	,	,	PUNCT
faba-165	336	3	s.	s.	PROPN
faba-165	336	4	2023	2023	NUM
faba-165	336	5	.	.	PUNCT
faba-165	337	1	decentralization	decentralization	NOUN
faba-165	337	2	reforms	reform	NOUN
faba-165	337	3	.	.	PUNCT
faba-165	338	1	in	in	ADP
faba-165	338	2	political	political	ADJ
faba-165	338	3	reform	reform	NOUN
faba-165	338	4	reconsidered	reconsider	VERB
faba-165	338	5	:	:	PUNCT
faba-165	338	6	the	the	DET
faba-165	338	7	trajectory	trajectory	NOUN
faba-165	338	8	of	of	ADP
faba-165	338	9	a	a	DET
faba-165	338	10	transformed	transform	VERB
faba-165	338	11	japanese	japanese	ADJ
faba-165	338	12	state	state	NOUN
faba-165	338	13	,	,	PUNCT
faba-165	338	14	singapore	singapore	PROPN
faba-165	338	15	:	:	PUNCT
faba-165	338	16	springer	springer	NOUN
faba-165	338	17	nature	nature	PROPN
faba-165	338	18	singapore	singapore	PROPN
faba-165	338	19	,	,	PUNCT
faba-165	338	20	145	145	NUM
faba-165	338	21	-	-	SYM
faba-165	338	22	165	165	NUM
faba-165	338	23	.	.	PUNCT
faba-165	339	1	manes	mane	NOUN
faba-165	339	2	-	-	PUNCT
faba-165	339	3	rossi	rossi	PROPN
faba-165	339	4	,	,	PUNCT
faba-165	339	5	f.	f.	PROPN
faba-165	339	6	,	,	PUNCT
faba-165	339	7	i.	i.	NOUN
faba-165	339	8	brusca	brusca	PROPN
faba-165	339	9	,	,	PUNCT
faba-165	339	10	r.	r.	PROPN
faba-165	339	11	l.	l.	PROPN
faba-165	339	12	orelli	orelli	PROPN
faba-165	339	13	,	,	PUNCT
faba-165	339	14	p.	p.	PROPN
faba-165	339	15	c.	c.	PROPN
faba-165	339	16	lorson	lorson	PROPN
faba-165	339	17	,	,	PUNCT
faba-165	339	18	and	and	CCONJ
faba-165	339	19	e.	e.	PROPN
faba-165	339	20	haustein	haustein	PROPN
faba-165	339	21	.	.	PUNCT
faba-165	340	1	2023	2023	NUM
faba-165	340	2	.	.	PUNCT
faba-165	341	1	features	feature	NOUN
faba-165	341	2	and	and	CCONJ
faba-165	341	3	drivers	driver	NOUN
faba-165	341	4	of	of	ADP
faba-165	341	5	citizen	citizen	NOUN
faba-165	341	6	participation	participation	NOUN
faba-165	341	7	:	:	PUNCT
faba-165	341	8	insights	insight	NOUN
faba-165	341	9	from	from	ADP
faba-165	341	10	participatory	participatory	ADJ
faba-165	341	11	budgeting	budgeting	NOUN
faba-165	341	12	in	in	ADP
faba-165	341	13	three	three	NUM
faba-165	341	14	european	european	ADJ
faba-165	341	15	cities	city	NOUN
faba-165	341	16	.	.	PUNCT
faba-165	342	1	public	public	ADJ
faba-165	342	2	management	management	NOUN
faba-165	342	3	review	review	NOUN
faba-165	342	4	,	,	PUNCT
faba-165	342	5	25(2	25(2	NUM
faba-165	342	6	):	):	PUNCT
faba-165	342	7	201	201	NUM
faba-165	342	8	-	-	SYM
faba-165	342	9	223	223	NUM
faba-165	342	10	.	.	PUNCT
faba-165	343	1	martínez	martínez	PROPN
faba-165	343	2	,	,	PUNCT
faba-165	343	3	a.	a.	PROPN
faba-165	343	4	d.	d.	PROPN
faba-165	343	5	2023	2023	NUM
faba-165	343	6	.	.	PUNCT
faba-165	344	1	power	power	NOUN
faba-165	344	2	and	and	CCONJ
faba-165	344	3	positionality	positionality	NOUN
faba-165	344	4	in	in	ADP
faba-165	344	5	participatory	participatory	ADJ
faba-165	344	6	budgeting	budgeting	NOUN
faba-165	344	7	.	.	PUNCT
faba-165	345	1	american	american	ADJ
faba-165	345	2	behavioral	behavioral	ADJ
faba-165	345	3	scientist	scientist	NOUN
faba-165	345	4	,	,	PUNCT
faba-165	345	5	67(4	67(4	NUM
faba-165	345	6	):	):	PUNCT
faba-165	345	7	505	505	NUM
faba-165	345	8	-	-	SYM
faba-165	345	9	519	519	NUM
faba-165	345	10	.	.	PUNCT
faba-165	346	1	murnieks	murnieks	PROPN
faba-165	346	2	,	,	PUNCT
faba-165	346	3	c.	c.	PROPN
faba-165	346	4	y.	y.	PROPN
faba-165	346	5	,	,	PUNCT
faba-165	346	6	a.	a.	PROPN
faba-165	346	7	c.	c.	PROPN
faba-165	346	8	klotz	klotz	PROPN
faba-165	346	9	,	,	PUNCT
faba-165	346	10	and	and	CCONJ
faba-165	346	11	d.	d.	PROPN
faba-165	346	12	a.	a.	NOUN
faba-165	346	13	shepherd	shepherd	PROPN
faba-165	346	14	.	.	PUNCT
faba-165	347	1	2020	2020	NUM
faba-165	347	2	.	.	PUNCT
faba-165	348	1	entrepreneurial	entrepreneurial	ADJ
faba-165	348	2	motivation	motivation	NOUN
faba-165	348	3	:	:	PUNCT
faba-165	348	4	a	a	DET
faba-165	348	5	review	review	NOUN
faba-165	348	6	of	of	ADP
faba-165	348	7	the	the	DET
faba-165	348	8	literature	literature	NOUN
faba-165	348	9	and	and	CCONJ
faba-165	348	10	an	an	DET
faba-165	348	11	agenda	agenda	NOUN
faba-165	348	12	for	for	ADP
faba-165	348	13	future	future	ADJ
faba-165	348	14	research	research	NOUN
faba-165	348	15	.	.	PUNCT
faba-165	349	1	journal	journal	NOUN
faba-165	349	2	of	of	ADP
faba-165	349	3	organizational	organizational	ADJ
faba-165	349	4	behavior	behavior	NOUN
faba-165	349	5	,	,	PUNCT
faba-165	349	6	41(2	41(2	NUM
faba-165	349	7	):	):	PUNCT
faba-165	349	8	115	115	NUM
faba-165	349	9	-	-	SYM
faba-165	349	10	143	143	NUM
faba-165	349	11	.	.	PUNCT
faba-165	350	1	murray	murray	PROPN
faba-165	350	2	svidroňová	svidroňová	PROPN
faba-165	350	3	,	,	PUNCT
faba-165	350	4	m.	m.	NOUN
faba-165	350	5	,	,	PUNCT
faba-165	350	6	m.	m.	NOUN
faba-165	350	7	benzoni	benzoni	PROPN
faba-165	350	8	baláž	baláž	PROPN
faba-165	350	9	,	,	PUNCT
faba-165	350	10	d.	d.	PROPN
faba-165	350	11	klimovský	klimovský	PROPN
faba-165	350	12	,	,	PUNCT
faba-165	350	13	and	and	CCONJ
faba-165	350	14	a.	a.	NOUN
faba-165	350	15	kaščáková	kaščáková	PROPN
faba-165	350	16	.	.	PUNCT
faba-165	351	1	2023	2023	NUM
faba-165	351	2	.	.	PUNCT
faba-165	352	1	determinants	determinant	NOUN
faba-165	352	2	of	of	ADP
faba-165	352	3	sustainability	sustainability	NOUN
faba-165	352	4	of	of	ADP
faba-165	352	5	participatory	participatory	ADJ
faba-165	352	6	budgeting	budgeting	NOUN
faba-165	352	7	:	:	PUNCT
faba-165	352	8	slovak	slovak	ADJ
faba-165	352	9	perspective	perspective	NOUN
faba-165	352	10	.	.	PUNCT
faba-165	353	1	journal	journal	NOUN
faba-165	353	2	of	of	ADP
faba-165	353	3	public	public	ADJ
faba-165	353	4	budgeting	budgeting	NOUN
faba-165	353	5	,	,	PUNCT
faba-165	353	6	accounting	accounting	NOUN
faba-165	353	7	&	&	CCONJ
faba-165	353	8	financial	financial	ADJ
faba-165	353	9	management	management	NOUN
faba-165	353	10	.	.	PUNCT
faba-165	354	1	muthomi	muthomi	PROPN
faba-165	354	2	,	,	PUNCT
faba-165	354	3	f.	f.	PROPN
faba-165	354	4	,	,	PUNCT
faba-165	354	5	and	and	CCONJ
faba-165	354	6	k.	k.	PROPN
faba-165	354	7	thurmaier	thurmaier	NOUN
faba-165	354	8	.	.	PUNCT
faba-165	354	9	2021	2021	NUM
faba-165	354	10	.	.	PUNCT
faba-165	355	1	participatory	participatory	ADJ
faba-165	355	2	transparency	transparency	NOUN
faba-165	355	3	in	in	ADP
faba-165	355	4	kenya	kenya	PROPN
faba-165	355	5	:	:	PUNCT
faba-165	355	6	toward	toward	ADP
faba-165	355	7	an	an	DET
faba-165	355	8	engaged	engaged	ADJ
faba-165	355	9	budgeting	budgeting	NOUN
faba-165	355	10	model	model	NOUN
faba-165	355	11	of	of	ADP
faba-165	355	12	local	local	ADJ
faba-165	355	13	governance	governance	NOUN
faba-165	355	14	.	.	PUNCT
faba-165	356	1	public	public	ADJ
faba-165	356	2	administration	administration	PROPN
faba-165	356	3	review	review	PROPN
faba-165	356	4	,	,	PUNCT
faba-165	356	5	81(3	81(3	NUM
faba-165	356	6	):	):	PUNCT
faba-165	356	7	519	519	NUM
faba-165	356	8	-	-	SYM
faba-165	356	9	531	531	NUM
faba-165	356	10	.	.	PUNCT
faba-165	357	1	nuti	nuti	PROPN
faba-165	357	2	,	,	PUNCT
faba-165	357	3	s.	s.	PROPN
faba-165	357	4	,	,	PUNCT
faba-165	357	5	g.	g.	PROPN
faba-165	357	6	noto	noto	PROPN
faba-165	357	7	,	,	PUNCT
faba-165	357	8	t.	t.	PROPN
faba-165	357	9	grillo	grillo	PROPN
faba-165	357	10	ruggieri	ruggieri	PROPN
faba-165	357	11	,	,	PUNCT
faba-165	357	12	and	and	CCONJ
faba-165	357	13	m.	m.	PROPN
faba-165	357	14	vainieri	vainieri	PROPN
faba-165	357	15	.	.	PUNCT
faba-165	358	1	2021	2021	NUM
faba-165	358	2	.	.	PUNCT
faba-165	359	1	the	the	DET
faba-165	359	2	challenges	challenge	NOUN
faba-165	359	3	of	of	ADP
faba-165	359	4	hospitals	hospital	NOUN
faba-165	359	5	’	'	PUNCT
faba-165	359	6	planning	planning	NOUN
faba-165	359	7	&	&	CCONJ
faba-165	359	8	control	control	PROPN
faba-165	359	9	systems	system	NOUN
faba-165	359	10	:	:	PUNCT
faba-165	359	11	the	the	DET
faba-165	359	12	path	path	NOUN
faba-165	359	13	toward	toward	ADP
faba-165	359	14	public	public	ADJ
faba-165	359	15	value	value	NOUN
faba-165	359	16	management	management	NOUN
faba-165	359	17	.	.	PUNCT
faba-165	360	1	international	international	ADJ
faba-165	360	2	journal	journal	PROPN
faba-165	360	3	of	of	ADP
faba-165	360	4	environmental	environmental	ADJ
faba-165	360	5	research	research	NOUN
faba-165	360	6	and	and	CCONJ
faba-165	360	7	public	public	ADJ
faba-165	360	8	health	health	NOUN
faba-165	360	9	,	,	PUNCT
faba-165	360	10	18(5	18(5	NUM
faba-165	360	11	)	)	PUNCT
faba-165	360	12	,	,	PUNCT
faba-165	360	13	2732	2732	NUM
faba-165	360	14	.	.	PUNCT
faba-165	361	1	ninik	ninik	PROPN
faba-165	361	2	srijani	srijani	PROPN
faba-165	361	3	and	and	CCONJ
faba-165	361	4	siti	siti	PROPN
faba-165	361	5	aisyah	aisyah	PROPN
faba-165	361	6	/	/	SYM
faba-165	361	7	finance	finance	NOUN
faba-165	361	8	,	,	PUNCT
faba-165	361	9	accounting	accounting	NOUN
faba-165	361	10	and	and	CCONJ
faba-165	361	11	business	business	NOUN
faba-165	361	12	analysis	analysis	NOUN
faba-165	361	13	,	,	PUNCT
faba-165	361	14	volume	volume	NOUN
faba-165	361	15	5	5	NUM
faba-165	361	16	,	,	PUNCT
faba-165	361	17	issue	issue	NOUN
faba-165	361	18	2	2	NUM
faba-165	361	19	,	,	PUNCT
faba-165	361	20	2023	2023	NUM
faba-165	361	21	101	101	NUM
faba-165	361	22	nzioka	nzioka	PROPN
faba-165	361	23	,	,	PUNCT
faba-165	361	24	w.	w.	PROPN
faba-165	361	25	m.	m.	PROPN
faba-165	361	26	,	,	PUNCT
faba-165	361	27	k.	k.	PROPN
faba-165	361	28	njoroge	njoroge	PROPN
faba-165	361	29	,	,	PUNCT
faba-165	361	30	and	and	CCONJ
faba-165	361	31	c.	c.	PROPN
faba-165	361	32	k.	k.	PROPN
faba-165	361	33	kyalo	kyalo	PROPN
faba-165	361	34	.	.	PROPN
faba-165	362	1	2023	2023	NUM
faba-165	362	2	.	.	PUNCT
faba-165	363	1	influence	influence	NOUN
faba-165	363	2	of	of	ADP
faba-165	363	3	public	public	ADJ
faba-165	363	4	-	-	PUNCT
faba-165	363	5	private	private	ADJ
faba-165	363	6	partnership	partnership	NOUN
faba-165	363	7	on	on	ADP
faba-165	363	8	healthcare	healthcare	PROPN
faba-165	363	9	service	service	NOUN
faba-165	363	10	delivery	delivery	NOUN
faba-165	363	11	in	in	ADP
faba-165	363	12	nairobi	nairobi	PROPN
faba-165	363	13	county	county	PROPN
faba-165	363	14	,	,	PUNCT
faba-165	363	15	kenya	kenya	PROPN
faba-165	363	16	.	.	PUNCT
faba-165	364	1	international	international	ADJ
faba-165	364	2	academic	academic	ADJ
faba-165	364	3	journal	journal	NOUN
faba-165	364	4	of	of	ADP
faba-165	364	5	health	health	NOUN
faba-165	364	6	,	,	PUNCT
faba-165	364	7	medicine	medicine	NOUN
faba-165	364	8	and	and	CCONJ
faba-165	364	9	nursing	nursing	NOUN
faba-165	364	10	,	,	PUNCT
faba-165	364	11	2(1	2(1	NUM
faba-165	364	12	):	):	PUNCT
faba-165	364	13	341	341	NUM
faba-165	364	14	-	-	SYM
faba-165	364	15	362	362	NUM
faba-165	364	16	.	.	PUNCT
faba-165	365	1	pancasila	pancasila	PROPN
faba-165	365	2	,	,	PUNCT
faba-165	365	3	i.	i.	PROPN
faba-165	365	4	,	,	PUNCT
faba-165	365	5	s.	s.	PROPN
faba-165	365	6	haryono	haryono	PROPN
faba-165	365	7	,	,	PUNCT
faba-165	365	8	and	and	CCONJ
faba-165	365	9	b.	b.	PROPN
faba-165	365	10	a.	a.	NOUN
faba-165	365	11	sulistyo	sulistyo	PROPN
faba-165	365	12	.	.	PUNCT
faba-165	366	1	2020	2020	NUM
faba-165	366	2	.	.	PUNCT
faba-165	367	1	effects	effect	NOUN
faba-165	367	2	of	of	ADP
faba-165	367	3	work	work	NOUN
faba-165	367	4	motivation	motivation	NOUN
faba-165	367	5	and	and	CCONJ
faba-165	367	6	leadership	leadership	NOUN
faba-165	367	7	toward	toward	ADP
faba-165	367	8	work	work	NOUN
faba-165	367	9	satisfaction	satisfaction	NOUN
faba-165	367	10	and	and	CCONJ
faba-165	367	11	employee	employee	NOUN
faba-165	367	12	performance	performance	NOUN
faba-165	367	13	:	:	PUNCT
faba-165	367	14	evidence	evidence	NOUN
faba-165	367	15	from	from	ADP
faba-165	367	16	indonesia	indonesia	PROPN
faba-165	367	17	.	.	PUNCT
faba-165	368	1	the	the	DET
faba-165	368	2	journal	journal	NOUN
faba-165	368	3	of	of	ADP
faba-165	368	4	asian	asian	ADJ
faba-165	368	5	finance	finance	NOUN
faba-165	368	6	,	,	PUNCT
faba-165	368	7	economics	economic	NOUN
faba-165	368	8	and	and	CCONJ
faba-165	368	9	business	business	NOUN
faba-165	368	10	,	,	PUNCT
faba-165	368	11	7(6	7(6	NUM
faba-165	368	12	):	):	PUNCT
faba-165	368	13	387	387	NUM
faba-165	368	14	-	-	SYM
faba-165	368	15	397	397	NUM
faba-165	368	16	.	.	PUNCT
faba-165	369	1	panday	panday	PROPN
faba-165	369	2	,	,	PUNCT
faba-165	369	3	p.	p.	PROPN
faba-165	369	4	k.	k.	PROPN
faba-165	369	5	,	,	PUNCT
faba-165	369	6	and	and	CCONJ
faba-165	369	7	s.	s.	PROPN
faba-165	369	8	chowdhury	chowdhury	PROPN
faba-165	369	9	.	.	PUNCT
faba-165	370	1	2020	2020	NUM
faba-165	370	2	.	.	PUNCT
faba-165	371	1	responsiveness	responsiveness	NOUN
faba-165	371	2	of	of	ADP
faba-165	371	3	local	local	ADJ
faba-165	371	4	government	government	NOUN
faba-165	371	5	officials	official	NOUN
faba-165	371	6	:	:	PUNCT
faba-165	371	7	insights	insight	NOUN
faba-165	371	8	and	and	CCONJ
faba-165	371	9	lessons	lesson	NOUN
faba-165	371	10	from	from	ADP
faba-165	371	11	participatory	participatory	ADJ
faba-165	371	12	planning	planning	NOUN
faba-165	371	13	and	and	CCONJ
faba-165	371	14	budgeting	budgeting	NOUN
faba-165	371	15	.	.	PUNCT
faba-165	372	1	asia	asia	PROPN
faba-165	372	2	pacific	pacific	PROPN
faba-165	372	3	journal	journal	PROPN
faba-165	372	4	of	of	ADP
faba-165	372	5	public	public	ADJ
faba-165	372	6	administration	administration	NOUN
faba-165	372	7	,	,	PUNCT
faba-165	372	8	42(2	42(2	PROPN
faba-165	372	9	):	):	PUNCT
faba-165	372	10	132	132	NUM
faba-165	372	11	-	-	SYM
faba-165	372	12	151	151	NUM
faba-165	372	13	.	.	PUNCT
faba-165	373	1	pasha	pasha	PROPN
faba-165	373	2	,	,	PUNCT
faba-165	373	3	o.	o.	NOUN
faba-165	373	4	,	,	PUNCT
faba-165	373	5	and	and	CCONJ
faba-165	373	6	t.	t.	PROPN
faba-165	373	7	guzman	guzman	PROPN
faba-165	373	8	.	.	PUNCT
faba-165	374	1	2023	2023	NUM
faba-165	374	2	.	.	PUNCT
faba-165	375	1	social	social	ADJ
faba-165	375	2	waste	waste	NOUN
faba-165	375	3	or	or	CCONJ
faba-165	375	4	outcomes	outcome	NOUN
faba-165	375	5	achievement	achievement	NOUN
faba-165	375	6	?	?	PUNCT
faba-165	376	1	exploring	explore	VERB
faba-165	376	2	the	the	DET
faba-165	376	3	impact	impact	NOUN
faba-165	376	4	of	of	ADP
faba-165	376	5	performance	performance	NOUN
faba-165	376	6	budgeting	budget	VERB
faba-165	376	7	on	on	ADP
faba-165	376	8	municipal	municipal	ADJ
faba-165	376	9	fiscal	fiscal	ADJ
faba-165	376	10	health	health	NOUN
faba-165	376	11	.	.	PUNCT
faba-165	377	1	public	public	ADJ
faba-165	377	2	performance	performance	NOUN
faba-165	377	3	&	&	CCONJ
faba-165	377	4	management	management	PROPN
faba-165	377	5	review	review	PROPN
faba-165	377	6	,	,	PUNCT
faba-165	377	7	1	1	NUM
faba-165	377	8	-	-	SYM
faba-165	377	9	19	19	NUM
faba-165	377	10	.	.	PUNCT
faba-165	378	1	pham	pham	PROPN
faba-165	378	2	,	,	PUNCT
faba-165	378	3	n.	n.	PROPN
faba-165	378	4	t.	t.	PROPN
faba-165	378	5	,	,	PUNCT
faba-165	378	6	t.	t.	PROPN
faba-165	378	7	v.	v.	PROPN
faba-165	378	8	thanh	thanh	PROPN
faba-165	378	9	,	,	PUNCT
faba-165	378	10	z.	z.	PROPN
faba-165	378	11	tučková	tučková	PROPN
faba-165	378	12	,	,	PUNCT
faba-165	378	13	and	and	CCONJ
faba-165	378	14	v.	v.	ADP
faba-165	378	15	t.	t.	PROPN
faba-165	378	16	n.	n.	PROPN
faba-165	378	17	thuy	thuy	PROPN
faba-165	378	18	.	.	PUNCT
faba-165	379	1	2020	2020	NUM
faba-165	379	2	.	.	PUNCT
faba-165	380	1	the	the	DET
faba-165	380	2	role	role	NOUN
faba-165	380	3	of	of	ADP
faba-165	380	4	green	green	ADJ
faba-165	380	5	human	human	ADJ
faba-165	380	6	resource	resource	NOUN
faba-165	380	7	management	management	NOUN
faba-165	380	8	in	in	ADP
faba-165	380	9	driving	drive	VERB
faba-165	380	10	hotel	hotel	NOUN
faba-165	380	11	’s	’s	PART
faba-165	380	12	environmental	environmental	ADJ
faba-165	380	13	performance	performance	NOUN
faba-165	380	14	:	:	PUNCT
faba-165	380	15	interaction	interaction	NOUN
faba-165	380	16	and	and	CCONJ
faba-165	380	17	mediation	mediation	NOUN
faba-165	380	18	analysis	analysis	NOUN
faba-165	380	19	.	.	PUNCT
faba-165	381	1	international	international	ADJ
faba-165	381	2	journal	journal	PROPN
faba-165	381	3	of	of	ADP
faba-165	381	4	hospitality	hospitality	PROPN
faba-165	381	5	management	management	NOUN
faba-165	381	6	,	,	PUNCT
faba-165	381	7	88	88	NUM
faba-165	381	8	,	,	PUNCT
faba-165	381	9	102392	102392	NUM
faba-165	381	10	.	.	PUNCT
faba-165	382	1	pollack	pollack	PROPN
faba-165	382	2	,	,	PUNCT
faba-165	382	3	j.	j.	PROPN
faba-165	382	4	m.	m.	PROPN
faba-165	382	5	,	,	PUNCT
faba-165	382	6	v.	v.	ADP
faba-165	382	7	t.	t.	PROPN
faba-165	382	8	ho	ho	PROPN
faba-165	382	9	,	,	PUNCT
faba-165	382	10	e.	e.	PROPN
faba-165	382	11	h.	h.	PROPN
faba-165	382	12	o'boyle	o'boyle	PROPN
faba-165	382	13	,	,	PUNCT
faba-165	382	14	and	and	CCONJ
faba-165	382	15	b.	b.	PROPN
faba-165	382	16	l.	l.	PROPN
faba-165	382	17	kirkman	kirkman	PROPN
faba-165	382	18	.	.	PUNCT
faba-165	383	1	2020	2020	NUM
faba-165	383	2	.	.	PUNCT
faba-165	384	1	passion	passion	NOUN
faba-165	384	2	at	at	ADP
faba-165	384	3	work	work	NOUN
faba-165	384	4	:	:	PUNCT
faba-165	384	5	a	a	DET
faba-165	384	6	meta‐analysis	meta‐analysis	NOUN
faba-165	384	7	of	of	ADP
faba-165	384	8	individual	individual	ADJ
faba-165	384	9	work	work	NOUN
faba-165	384	10	outcomes	outcome	NOUN
faba-165	384	11	.	.	PUNCT
faba-165	385	1	journal	journal	NOUN
faba-165	385	2	of	of	ADP
faba-165	385	3	organizational	organizational	ADJ
faba-165	385	4	behavior	behavior	NOUN
faba-165	385	5	,	,	PUNCT
faba-165	385	6	41(4	41(4	NUM
faba-165	385	7	):	):	PUNCT
faba-165	385	8	311	311	NUM
faba-165	385	9	-	-	SYM
faba-165	385	10	331	331	NUM
faba-165	385	11	.	.	PUNCT
faba-165	386	1	siegel	siegel	PROPN
faba-165	386	2	,	,	PUNCT
faba-165	386	3	d.	d.	PROPN
faba-165	386	4	2022	2022	NUM
faba-165	386	5	.	.	PUNCT
faba-165	387	1	decentralization	decentralization	NOUN
faba-165	387	2	,	,	PUNCT
faba-165	387	3	legitimacy	legitimacy	NOUN
faba-165	387	4	,	,	PUNCT
faba-165	387	5	and	and	CCONJ
faba-165	387	6	democracy	democracy	NOUN
faba-165	387	7	in	in	ADP
faba-165	387	8	post	post	ADJ
faba-165	387	9	-	-	ADJ
faba-165	387	10	soviet	soviet	ADJ
faba-165	387	11	central	central	PROPN
faba-165	387	12	asia	asia	PROPN
faba-165	387	13	.	.	PUNCT
faba-165	387	14	journal	journal	PROPN
faba-165	387	15	of	of	ADP
faba-165	387	16	eurasian	eurasian	ADJ
faba-165	387	17	studies	study	NOUN
faba-165	387	18	,	,	PUNCT
faba-165	387	19	13(1	13(1	NUM
faba-165	387	20	):	):	PUNCT
faba-165	387	21	66	66	NUM
faba-165	387	22	-	-	SYM
faba-165	387	23	81	81	NUM
faba-165	387	24	.	.	PUNCT
faba-165	388	1	singla	singla	PROPN
faba-165	388	2	,	,	PUNCT
faba-165	388	3	a.	a.	NOUN
faba-165	388	4	,	,	PUNCT
faba-165	388	5	t.	t.	PROPN
faba-165	388	6	l.	l.	PROPN
faba-165	388	7	spreen	spreen	PROPN
faba-165	388	8	,	,	PUNCT
faba-165	388	9	and	and	CCONJ
faba-165	388	10	j.	j.	PROPN
faba-165	388	11	shumberger	shumberger	PROPN
faba-165	388	12	.	.	PUNCT
faba-165	389	1	2023	2023	NUM
faba-165	389	2	.	.	PUNCT
faba-165	389	3	decree	decree	NOUN
faba-165	389	4	or	or	CCONJ
faba-165	389	5	democracy	democracy	NOUN
faba-165	389	6	?	?	PUNCT
faba-165	390	1	state	state	NOUN
faba-165	390	2	takeovers	takeover	NOUN
faba-165	390	3	and	and	CCONJ
faba-165	390	4	local	local	ADJ
faba-165	390	5	government	government	NOUN
faba-165	390	6	financial	financial	ADJ
faba-165	390	7	outcomes	outcome	NOUN
faba-165	390	8	.	.	PUNCT
faba-165	391	1	public	public	ADJ
faba-165	391	2	administration	administration	PROPN
faba-165	391	3	review	review	PROPN
faba-165	391	4	.	.	PUNCT
faba-165	392	1	sun	sun	PROPN
faba-165	392	2	,	,	PUNCT
faba-165	392	3	y.	y.	PROPN
faba-165	392	4	,	,	PUNCT
faba-165	392	5	and	and	CCONJ
faba-165	392	6	a.	a.	PROPN
faba-165	392	7	razzaq	razzaq	PROPN
faba-165	392	8	.	.	PUNCT
faba-165	393	1	2022	2022	NUM
faba-165	393	2	.	.	PUNCT
faba-165	394	1	composite	composite	ADJ
faba-165	394	2	fiscal	fiscal	ADJ
faba-165	394	3	decentralisation	decentralisation	NOUN
faba-165	394	4	and	and	CCONJ
faba-165	394	5	green	green	ADJ
faba-165	394	6	innovation	innovation	NOUN
faba-165	394	7	:	:	PUNCT
faba-165	394	8	imperative	imperative	ADJ
faba-165	394	9	strategy	strategy	NOUN
faba-165	394	10	for	for	ADP
faba-165	394	11	institutional	institutional	ADJ
faba-165	394	12	reforms	reform	NOUN
faba-165	394	13	and	and	CCONJ
faba-165	394	14	sustainable	sustainable	ADJ
faba-165	394	15	development	development	NOUN
faba-165	394	16	in	in	ADP
faba-165	394	17	oecd	oecd	PROPN
faba-165	394	18	countries	country	NOUN
faba-165	394	19	.	.	PUNCT
faba-165	395	1	sustainable	sustainable	ADJ
faba-165	395	2	development	development	NOUN
faba-165	395	3	,	,	PUNCT
faba-165	395	4	30(5	30(5	NUM
faba-165	395	5	):	):	PUNCT
faba-165	395	6	944	944	NUM
faba-165	395	7	-	-	SYM
faba-165	395	8	957	957	NUM
faba-165	395	9	.	.	PUNCT
faba-165	396	1	swoczyna	swoczyna	PROPN
faba-165	396	2	,	,	PUNCT
faba-165	396	3	b.	b.	PROPN
faba-165	396	4	,	,	PUNCT
faba-165	396	5	and	and	CCONJ
faba-165	396	6	z.	z.	PROPN
faba-165	396	7	karaczun	karaczun	PROPN
faba-165	396	8	.	.	PUNCT
faba-165	397	1	2023	2023	NUM
faba-165	397	2	.	.	PUNCT
faba-165	398	1	a	a	DET
faba-165	398	2	mainstay	mainstay	NOUN
faba-165	398	3	of	of	ADP
faba-165	398	4	budget	budget	NOUN
faba-165	398	5	?	?	PUNCT
faba-165	399	1	coal	coal	NOUN
faba-165	399	2	mining	mining	NOUN
faba-165	399	3	as	as	ADP
faba-165	399	4	a	a	DET
faba-165	399	5	source	source	NOUN
faba-165	399	6	of	of	ADP
faba-165	399	7	revenue	revenue	NOUN
faba-165	399	8	for	for	ADP
faba-165	399	9	polish	polish	ADJ
faba-165	399	10	local	local	ADJ
faba-165	399	11	governments	government	NOUN
faba-165	399	12	.	.	PUNCT
faba-165	400	1	energy	energy	NOUN
faba-165	400	2	policy	policy	NOUN
faba-165	400	3	,	,	PUNCT
faba-165	400	4	180	180	NUM
faba-165	400	5	,	,	PUNCT
faba-165	400	6	113658	113658	NUM
faba-165	400	7	.	.	PUNCT
faba-165	401	1	taamneh	taamneh	PROPN
faba-165	401	2	,	,	PUNCT
faba-165	401	3	m.	m.	NOUN
faba-165	401	4	,	,	PUNCT
faba-165	401	5	m.	m.	NOUN
faba-165	401	6	a.	a.	NOUN
faba-165	401	7	rawabdeh	rawabdeh	PROPN
faba-165	401	8	,	,	PUNCT
faba-165	401	9	and	and	CCONJ
faba-165	401	10	a.	a.	NOUN
faba-165	401	11	m.	m.	NOUN
faba-165	401	12	abu‐hummour	abu‐hummour	NUM
faba-165	401	13	.	.	PUNCT
faba-165	402	1	2020	2020	NUM
faba-165	402	2	.	.	PUNCT
faba-165	403	1	evaluation	evaluation	NOUN
faba-165	403	2	of	of	ADP
faba-165	403	3	decentralization	decentralization	NOUN
faba-165	403	4	experience	experience	NOUN
faba-165	403	5	through	through	ADP
faba-165	403	6	political	political	ADJ
faba-165	403	7	,	,	PUNCT
faba-165	403	8	administrative	administrative	ADJ
faba-165	403	9	,	,	PUNCT
faba-165	403	10	and	and	CCONJ
faba-165	403	11	fiscal	fiscal	ADJ
faba-165	403	12	indicators	indicator	NOUN
faba-165	403	13	:	:	PUNCT
faba-165	403	14	the	the	DET
faba-165	403	15	case	case	NOUN
faba-165	403	16	of	of	ADP
faba-165	403	17	jordan	jordan	PROPN
faba-165	403	18	.	.	PUNCT
faba-165	404	1	journal	journal	PROPN
faba-165	404	2	of	of	ADP
faba-165	404	3	public	public	ADJ
faba-165	404	4	affairs	affair	NOUN
faba-165	404	5	,	,	PUNCT
faba-165	404	6	20(2	20(2	NUM
faba-165	404	7	)	)	PUNCT
faba-165	404	8	,	,	PUNCT
faba-165	404	9	e2026	e2026	PROPN
faba-165	404	10	.	.	PUNCT
faba-165	405	1	tauro	tauro	PROPN
faba-165	405	2	,	,	PUNCT
faba-165	405	3	d.	d.	PROPN
faba-165	405	4	,	,	PUNCT
faba-165	405	5	u.	u.	PROPN
faba-165	405	6	panniello	panniello	PROPN
faba-165	405	7	,	,	PUNCT
faba-165	405	8	and	and	CCONJ
faba-165	405	9	r.	r.	PROPN
faba-165	405	10	pellegrino	pellegrino	PROPN
faba-165	405	11	.	.	PUNCT
faba-165	405	12	2021	2021	NUM
faba-165	405	13	.	.	PUNCT
faba-165	406	1	risk	risk	NOUN
faba-165	406	2	management	management	NOUN
faba-165	406	3	in	in	ADP
faba-165	406	4	digital	digital	ADJ
faba-165	406	5	advertising	advertising	NOUN
faba-165	406	6	:	:	PUNCT
faba-165	406	7	an	an	DET
faba-165	406	8	analysis	analysis	NOUN
faba-165	406	9	from	from	ADP
faba-165	406	10	the	the	DET
faba-165	406	11	advertisers	advertiser	NOUN
faba-165	406	12	’	’	PART
faba-165	406	13	media	medium	NOUN
faba-165	406	14	management	management	NOUN
faba-165	406	15	perspective	perspective	NOUN
faba-165	406	16	.	.	PUNCT
faba-165	407	1	international	international	ADJ
faba-165	407	2	journal	journal	PROPN
faba-165	407	3	on	on	ADP
faba-165	407	4	media	medium	NOUN
faba-165	407	5	management	management	NOUN
faba-165	407	6	,	,	PUNCT
faba-165	407	7	23(1	23(1	ADV
faba-165	407	8	-	-	SYM
faba-165	407	9	2	2	NUM
faba-165	407	10	):	):	PUNCT
faba-165	407	11	29	29	NUM
faba-165	407	12	-	-	SYM
faba-165	407	13	57	57	NUM
faba-165	407	14	.	.	PUNCT
faba-165	408	1	van	van	PROPN
faba-165	408	2	iddekinge	iddekinge	PROPN
faba-165	408	3	,	,	PUNCT
faba-165	408	4	c.	c.	PROPN
faba-165	408	5	h.	h.	PROPN
faba-165	408	6	,	,	PUNCT
faba-165	408	7	j.	j.	PROPN
faba-165	408	8	d.	d.	PROPN
faba-165	408	9	arnold	arnold	PROPN
faba-165	408	10	,	,	PUNCT
faba-165	408	11	h.	h.	PROPN
faba-165	408	12	aguinis	aguinis	PROPN
faba-165	408	13	,	,	PUNCT
faba-165	408	14	j.	j.	PROPN
faba-165	408	15	w.	w.	PROPN
faba-165	408	16	lang	lang	PROPN
faba-165	408	17	,	,	PUNCT
faba-165	408	18	and	and	CCONJ
faba-165	408	19	f.	f.	PROPN
faba-165	408	20	lievens	lievens	PROPN
faba-165	408	21	.	.	PUNCT
faba-165	409	1	2023	2023	NUM
faba-165	409	2	.	.	PUNCT
faba-165	410	1	work	work	NOUN
faba-165	410	2	effort	effort	NOUN
faba-165	410	3	:	:	PUNCT
faba-165	410	4	a	a	DET
faba-165	410	5	conceptual	conceptual	ADJ
faba-165	410	6	and	and	CCONJ
faba-165	410	7	meta	meta	ADJ
faba-165	410	8	-	-	PUNCT
faba-165	410	9	analytic	analytic	ADJ
faba-165	410	10	review	review	NOUN
faba-165	410	11	.	.	PUNCT
faba-165	411	1	journal	journal	PROPN
faba-165	411	2	of	of	ADP
faba-165	411	3	management	management	NOUN
faba-165	411	4	,	,	PUNCT
faba-165	411	5	49(1	49(1	NUM
faba-165	411	6	):	):	PUNCT
faba-165	411	7	125	125	NUM
faba-165	411	8	-	-	SYM
faba-165	411	9	157	157	NUM
faba-165	411	10	.	.	PUNCT
faba-165	412	1	wagner	wagner	PROPN
faba-165	412	2	,	,	PUNCT
faba-165	412	3	j.	j.	PROPN
faba-165	412	4	,	,	PUNCT
faba-165	412	5	p.	p.	PROPN
faba-165	412	6	petera	petera	NOUN
faba-165	412	7	,	,	PUNCT
faba-165	412	8	b.	b.	PROPN
faba-165	412	9	popesko	popesko	PROPN
faba-165	412	10	,	,	PUNCT
faba-165	412	11	p.	p.	PROPN
faba-165	412	12	novák	novák	NOUN
faba-165	412	13	,	,	PUNCT
faba-165	412	14	and	and	CCONJ
faba-165	412	15	k.	k.	PROPN
faba-165	412	16	šafr	šafr	PROPN
faba-165	412	17	.	.	PUNCT
faba-165	413	1	2021	2021	NUM
faba-165	413	2	.	.	PUNCT
faba-165	414	1	usefulness	usefulness	NOUN
faba-165	414	2	of	of	ADP
faba-165	414	3	the	the	DET
faba-165	414	4	budget	budget	NOUN
faba-165	414	5	:	:	PUNCT
faba-165	414	6	the	the	DET
faba-165	414	7	mediating	mediate	VERB
faba-165	414	8	effect	effect	NOUN
faba-165	414	9	of	of	ADP
faba-165	414	10	participative	participative	ADJ
faba-165	414	11	budgeting	budgeting	NOUN
faba-165	414	12	and	and	CCONJ
faba-165	414	13	budget	budget	NOUN
faba-165	414	14	-	-	PUNCT
faba-165	414	15	based	base	VERB
faba-165	414	16	evaluation	evaluation	NOUN
faba-165	414	17	and	and	CCONJ
faba-165	414	18	rewarding	rewarding	NOUN
faba-165	414	19	.	.	PUNCT
faba-165	415	1	baltic	baltic	PROPN
faba-165	415	2	journal	journal	PROPN
faba-165	415	3	of	of	ADP
faba-165	415	4	management	management	NOUN
faba-165	415	5	,	,	PUNCT
faba-165	415	6	16(4	16(4	NUM
faba-165	415	7	):	):	PUNCT
faba-165	415	8	602	602	NUM
faba-165	415	9	-	-	SYM
faba-165	415	10	620	620	NUM
faba-165	415	11	.	.	PUNCT
faba-165	416	1	wang	wang	PROPN
faba-165	416	2	,	,	PUNCT
faba-165	416	3	f.	f.	PROPN
faba-165	416	4	,	,	PUNCT
faba-165	416	5	t.	t.	PROPN
faba-165	416	6	rani	rani	PROPN
faba-165	416	7	,	,	PUNCT
faba-165	416	8	t.	t.	PROPN
faba-165	416	9	,	,	PUNCT
faba-165	416	10	and	and	CCONJ
faba-165	416	11	a.	a.	PROPN
faba-165	416	12	razzaq	razzaq	PROPN
faba-165	416	13	.	.	PUNCT
faba-165	417	1	2023	2023	NUM
faba-165	417	2	.	.	PUNCT
faba-165	418	1	environmental	environmental	ADJ
faba-165	418	2	impact	impact	NOUN
faba-165	418	3	of	of	ADP
faba-165	418	4	fiscal	fiscal	ADJ
faba-165	418	5	decentralization	decentralization	NOUN
faba-165	418	6	,	,	PUNCT
faba-165	418	7	green	green	ADJ
faba-165	418	8	technology	technology	NOUN
faba-165	418	9	innovation	innovation	NOUN
faba-165	418	10	and	and	CCONJ
faba-165	418	11	institution	institution	NOUN
faba-165	418	12	’s	’s	PART
faba-165	418	13	efficiency	efficiency	NOUN
faba-165	418	14	in	in	ADP
faba-165	418	15	developed	develop	VERB
faba-165	418	16	countries	country	NOUN
faba-165	418	17	using	use	VERB
faba-165	418	18	advance	advance	NOUN
faba-165	418	19	panel	panel	NOUN
faba-165	418	20	modelling	modelling	NOUN
faba-165	418	21	.	.	PUNCT
faba-165	419	1	energy	energy	NOUN
faba-165	419	2	&	&	CCONJ
faba-165	419	3	environment	environment	PROPN
faba-165	419	4	,	,	PUNCT
faba-165	419	5	34(4	34(4	NUM
faba-165	419	6	):	):	PUNCT
faba-165	419	7	1006	1006	NUM
faba-165	419	8	-	-	SYM
faba-165	419	9	1030	1030	NUM
faba-165	419	10	.	.	PUNCT
faba-165	420	1	wang	wang	PROPN
faba-165	420	2	,	,	PUNCT
faba-165	420	3	q.	q.	PROPN
faba-165	420	4	,	,	PUNCT
faba-165	420	5	and	and	CCONJ
faba-165	420	6	b.	b.	PROPN
faba-165	420	7	s.	s.	PROPN
faba-165	420	8	nayak	nayak	PROPN
faba-165	420	9	.	.	PROPN
faba-165	420	10	2023	2023	NUM
faba-165	420	11	.	.	PUNCT
faba-165	421	1	two	two	NUM
faba-165	421	2	decades	decade	NOUN
faba-165	421	3	of	of	ADP
faba-165	421	4	fiscal	fiscal	ADJ
faba-165	421	5	decentralization	decentralization	NOUN
faba-165	421	6	and	and	CCONJ
faba-165	421	7	regional	regional	ADJ
faba-165	421	8	economic	economic	ADJ
faba-165	421	9	growth	growth	NOUN
faba-165	421	10	in	in	ADP
faba-165	421	11	china	china	PROPN
faba-165	421	12	.	.	PUNCT
faba-165	422	1	in	in	ADP
faba-165	422	2	china	china	PROPN
faba-165	422	3	:	:	PUNCT
faba-165	422	4	the	the	DET
faba-165	422	5	great	great	ADJ
faba-165	422	6	transition	transition	NOUN
faba-165	422	7	:	:	PUNCT
faba-165	422	8	from	from	ADP
faba-165	422	9	agrarian	agrarian	ADJ
faba-165	422	10	economy	economy	NOUN
faba-165	422	11	to	to	ADP
faba-165	422	12	technological	technological	ADJ
faba-165	422	13	powerhouse	powerhouse	NOUN
faba-165	422	14	,	,	PUNCT
faba-165	422	15	9	9	NUM
faba-165	422	16	-	-	SYM
faba-165	422	17	37	37	NUM
faba-165	422	18	.	.	PUNCT
faba-165	423	1	singapore	singapore	PROPN
faba-165	423	2	:	:	PUNCT
faba-165	423	3	springer	springer	NOUN
faba-165	423	4	nature	nature	PROPN
faba-165	423	5	singapore	singapore	PROPN
faba-165	423	6	.	.	PUNCT
faba-165	424	1	widisatria	widisatria	PROPN
faba-165	424	2	,	,	PUNCT
faba-165	424	3	d.	d.	PROPN
faba-165	424	4	,	,	PUNCT
faba-165	424	5	and	and	CCONJ
faba-165	424	6	l.	l.	PROPN
faba-165	424	7	c.	c.	PROPN
faba-165	424	8	nawangsari	nawangsari	PROPN
faba-165	424	9	.	.	PUNCT
faba-165	425	1	2021	2021	NUM
faba-165	425	2	.	.	PUNCT
faba-165	426	1	the	the	DET
faba-165	426	2	influence	influence	NOUN
faba-165	426	3	of	of	ADP
faba-165	426	4	green	green	ADJ
faba-165	426	5	transformational	transformational	ADJ
faba-165	426	6	leadership	leadership	NOUN
faba-165	426	7	and	and	CCONJ
faba-165	426	8	motivation	motivation	NOUN
faba-165	426	9	to	to	AUX
faba-165	426	10	sustainable	sustainable	VERB
faba-165	426	11	corporate	corporate	ADJ
faba-165	426	12	performance	performance	NOUN
faba-165	426	13	with	with	ADP
faba-165	426	14	organizational	organizational	ADJ
faba-165	426	15	citizenship	citizenship	NOUN
faba-165	426	16	behavior	behavior	NOUN
faba-165	426	17	for	for	ADP
faba-165	426	18	the	the	DET
faba-165	426	19	environment	environment	NOUN
faba-165	426	20	as	as	ADP
faba-165	426	21	a	a	DET
faba-165	426	22	mediating	mediating	NOUN
faba-165	426	23	:	:	PUNCT
faba-165	426	24	case	case	NOUN
faba-165	426	25	study	study	NOUN
faba-165	426	26	at	at	ADP
faba-165	426	27	pt	pt	PROPN
faba-165	426	28	karya	karya	PROPN
faba-165	426	29	mandiri	mandiri	PROPN
faba-165	426	30	sukses	sukses	PROPN
faba-165	426	31	sentosa	sentosa	PROPN
faba-165	426	32	.	.	PROPN
faba-165	426	33	european	european	PROPN
faba-165	426	34	journal	journal	PROPN
faba-165	426	35	of	of	ADP
faba-165	426	36	business	business	NOUN
faba-165	426	37	and	and	CCONJ
faba-165	426	38	management	management	NOUN
faba-165	426	39	research	research	NOUN
faba-165	426	40	,	,	PUNCT
faba-165	426	41	6(3	6(3	NUM
faba-165	426	42	):	):	PUNCT
faba-165	426	43	118	118	NUM
faba-165	426	44	-	-	SYM
faba-165	426	45	123	123	NUM
faba-165	426	46	.	.	PUNCT
faba-165	427	1	wampler	wampler	PROPN
faba-165	427	2	,	,	PUNCT
faba-165	427	3	b.	b.	PROPN
faba-165	427	4	,	,	PUNCT
faba-165	427	5	s.	s.	PROPN
faba-165	427	6	mcnulty	mcnulty	PROPN
faba-165	427	7	,	,	PUNCT
faba-165	427	8	and	and	CCONJ
faba-165	427	9	m.	m.	NOUN
faba-165	427	10	touchton	touchton	PROPN
faba-165	427	11	.	.	PUNCT
faba-165	427	12	2021	2021	NUM
faba-165	427	13	.	.	PUNCT
faba-165	428	1	participatory	participatory	NOUN
faba-165	428	2	budgeting	budget	VERB
faba-165	428	3	in	in	ADP
faba-165	428	4	global	global	ADJ
faba-165	428	5	perspective	perspective	NOUN
faba-165	428	6	.	.	PUNCT
faba-165	429	1	oxford	oxford	PROPN
faba-165	429	2	university	university	PROPN
faba-165	429	3	press	press	NOUN
faba-165	429	4	.	.	PUNCT
faba-165	430	1	xu	xu	INTJ
faba-165	430	2	,	,	PUNCT
faba-165	430	3	m.	m.	NOUN
faba-165	430	4	2022	2022	NUM
faba-165	430	5	.	.	PUNCT
faba-165	431	1	research	research	NOUN
faba-165	431	2	on	on	ADP
faba-165	431	3	the	the	DET
faba-165	431	4	relationship	relationship	NOUN
faba-165	431	5	between	between	ADP
faba-165	431	6	fiscal	fiscal	ADJ
faba-165	431	7	decentralization	decentralization	NOUN
faba-165	431	8	and	and	CCONJ
faba-165	431	9	environmental	environmental	ADJ
faba-165	431	10	management	management	NOUN
faba-165	431	11	efficiency	efficiency	NOUN
faba-165	431	12	under	under	ADP
faba-165	431	13	competitive	competitive	ADJ
faba-165	431	14	pressure	pressure	NOUN
faba-165	431	15	:	:	PUNCT
faba-165	431	16	evidence	evidence	NOUN
faba-165	431	17	from	from	ADP
faba-165	431	18	china	china	PROPN
faba-165	431	19	.	.	PUNCT
faba-165	432	1	environmental	environmental	ADJ
faba-165	432	2	science	science	NOUN
faba-165	432	3	and	and	CCONJ
faba-165	432	4	pollution	pollution	NOUN
faba-165	432	5	research	research	NOUN
faba-165	432	6	,	,	PUNCT
faba-165	432	7	29(16	29(16	NUM
faba-165	432	8	):	):	PUNCT
faba-165	432	9	23392	23392	NUM
faba-165	432	10	-	-	SYM
faba-165	432	11	23406	23406	NUM
faba-165	432	12	.	.	PUNCT
faba-165	433	1	zacharias	zacharias	PROPN
faba-165	433	2	,	,	PUNCT
faba-165	433	3	t.	t.	PROPN
faba-165	433	4	,	,	PUNCT
faba-165	433	5	m.	m.	NOUN
faba-165	433	6	a.	a.	NOUN
faba-165	433	7	rahawarin	rahawarin	PROPN
faba-165	433	8	,	,	PUNCT
faba-165	433	9	and	and	CCONJ
faba-165	433	10	y.	y.	PROPN
faba-165	433	11	yusriadi	yusriadi	PROPN
faba-165	433	12	.	.	PUNCT
faba-165	434	1	2021	2021	NUM
faba-165	434	2	.	.	PUNCT
faba-165	435	1	cultural	cultural	ADJ
faba-165	435	2	reconstruction	reconstruction	NOUN
faba-165	435	3	and	and	CCONJ
faba-165	435	4	organization	organization	NOUN
faba-165	435	5	environment	environment	NOUN
faba-165	435	6	for	for	ADP
faba-165	435	7	employee	employee	NOUN
faba-165	435	8	performance	performance	NOUN
faba-165	435	9	.	.	PUNCT
faba-165	436	1	journal	journal	NOUN
faba-165	436	2	of	of	ADP
faba-165	436	3	ethnic	ethnic	ADJ
faba-165	436	4	and	and	CCONJ
faba-165	436	5	cultural	cultural	ADJ
faba-165	436	6	studies	study	NOUN
faba-165	436	7	,	,	PUNCT
faba-165	436	8	8(2	8(2	NUM
faba-165	436	9	):	):	PUNCT
faba-165	436	10	296	296	NUM
faba-165	436	11	-	-	SYM
faba-165	436	12	315	315	NUM
faba-165	436	13	.	.	PUNCT
faba-165	437	1	zampetakis	zampetakis	PROPN
faba-165	437	2	,	,	PUNCT
faba-165	437	3	l.	l.	PROPN
faba-165	437	4	a.	a.	PROPN
faba-165	437	5	2023	2023	NUM
faba-165	437	6	.	.	PUNCT
faba-165	438	1	employees	employee	NOUN
faba-165	438	2	'	'	PART
faba-165	438	3	fear	fear	NOUN
faba-165	438	4	at	at	ADP
faba-165	438	5	work	work	NOUN
faba-165	438	6	,	,	PUNCT
faba-165	438	7	job	job	NOUN
faba-165	438	8	crafting	crafting	NOUN
faba-165	438	9	,	,	PUNCT
faba-165	438	10	and	and	CCONJ
faba-165	438	11	work	work	NOUN
faba-165	438	12	engagement	engagement	NOUN
faba-165	438	13	on	on	ADP
faba-165	438	14	a	a	DET
faba-165	438	15	daily	daily	ADJ
faba-165	438	16	basis	basis	NOUN
faba-165	438	17	:	:	PUNCT
faba-165	438	18	the	the	DET
faba-165	438	19	case	case	NOUN
faba-165	438	20	for	for	ADP
faba-165	438	21	fear	fear	NOUN
faba-165	438	22	of	of	ADP
faba-165	438	23	covid‐19	covid‐19	PROPN
faba-165	438	24	.	.	PUNCT
faba-165	438	25	applied	apply	VERB
faba-165	438	26	psychology	psychology	NOUN
faba-165	438	27	,	,	PUNCT
faba-165	438	28	72(2	72(2	NUM
faba-165	438	29	):	):	PUNCT
faba-165	438	30	535	535	NUM
faba-165	438	31	-	-	SYM
faba-165	438	32	558	558	NUM
faba-165	438	33	.	.	PUNCT
faba-165	439	1	zhao	zhao	NOUN
faba-165	439	2	,	,	PUNCT
faba-165	439	3	x.	x.	PROPN
faba-165	439	4	,	,	PUNCT
faba-165	439	5	p.	p.	PROPN
faba-165	439	6	ai	ai	PROPN
faba-165	439	7	,	,	PUNCT
faba-165	439	8	f.	f.	PROPN
faba-165	439	9	lai	lai	PROPN
faba-165	439	10	,	,	PUNCT
faba-165	439	11	x.	x.	PROPN
faba-165	439	12	luo	luo	PROPN
faba-165	439	13	,	,	PUNCT
faba-165	439	14	and	and	CCONJ
faba-165	439	15	j.	j.	PROPN
faba-165	439	16	benitez	benitez	PROPN
faba-165	439	17	.	.	PUNCT
faba-165	440	1	2022	2022	NUM
faba-165	440	2	.	.	PUNCT
faba-165	441	1	task	task	NOUN
faba-165	441	2	management	management	NOUN
faba-165	441	3	in	in	ADP
faba-165	441	4	decentralized	decentralize	VERB
faba-165	441	5	autonomous	autonomous	ADJ
faba-165	441	6	organization	organization	NOUN
faba-165	441	7	.	.	PUNCT
faba-165	442	1	journal	journal	PROPN
faba-165	442	2	of	of	ADP
faba-165	442	3	operations	operation	NOUN
faba-165	442	4	management	management	NOUN
faba-165	442	5	,	,	PUNCT
faba-165	442	6	68(6	68(6	NOUN
faba-165	442	7	-	-	PUNCT
faba-165	442	8	7	7	NUM
faba-165	442	9	):	):	PUNCT
faba-165	442	10	649	649	NUM
faba-165	442	11	-	-	SYM
faba-165	442	12	674	674	NUM
faba-165	442	13	.	.	PUNCT