id	sid	tid	token	lemma	pos
faba-268	1	1	189	189	NUM
faba-268	1	2	finance	finance	NOUN
faba-268	1	3	,	,	PUNCT
faba-268	1	4	accounting	accounting	NOUN
faba-268	1	5	and	and	CCONJ
faba-268	1	6	business	business	NOUN
faba-268	1	7	analysis	analysis	NOUN
faba-268	1	8	volume	volume	NOUN
faba-268	1	9	7	7	NUM
faba-268	1	10	issue	issue	NOUN
faba-268	1	11	2	2	NUM
faba-268	1	12	,	,	PUNCT
faba-268	1	13	2025	2025	NUM
faba-268	1	14	http://faba.bg/	http://faba.bg/	NOUN
faba-268	1	15	issn	issn	VERB
faba-268	1	16	2603	2603	NUM
faba-268	1	17	-	-	SYM
faba-268	1	18	5324	5324	NUM
faba-268	1	19	doi	doi	NOUN
faba-268	1	20	:	:	PUNCT
faba-268	1	21	https://doi.org/10.37075/faba.2025.2.05	https://doi.org/10.37075/faba.2025.2.05	NOUN
faba-268	1	22	determinants	determinant	NOUN
faba-268	1	23	of	of	ADP
faba-268	1	24	fraud	fraud	NOUN
faba-268	1	25	prevention	prevention	NOUN
faba-268	1	26	of	of	ADP
faba-268	1	27	puskesmas	puskesma	NOUN
faba-268	1	28	capitation	capitation	NOUN
faba-268	1	29	funds	fund	NOUN
faba-268	1	30	in	in	ADP
faba-268	1	31	the	the	DET
faba-268	1	32	city	city	NOUN
faba-268	1	33	of	of	ADP
faba-268	1	34	mataram	mataram	PROPN
faba-268	1	35	khopipah	khopipah	PROPN
faba-268	1	36	wandan	wandan	VERB
faba-268	1	37	sari1	sari1	PROPN
faba-268	1	38	*	*	PROPN
faba-268	1	39	,	,	PUNCT
faba-268	1	40	budi	budi	PROPN
faba-268	1	41	santoso2	santoso2	PROPN
faba-268	1	42	,	,	PUNCT
faba-268	1	43	endar	endar	PROPN
faba-268	1	44	pituringsih3	pituringsih3	PROPN
faba-268	1	45	department	department	PROPN
faba-268	1	46	of	of	ADP
faba-268	1	47	accounting	accounting	PROPN
faba-268	1	48	,	,	PUNCT
faba-268	1	49	university	university	PROPN
faba-268	1	50	of	of	ADP
faba-268	1	51	mataram	mataram	PROPN
faba-268	1	52	,	,	PUNCT
faba-268	1	53	mataram	mataram	PROPN
faba-268	1	54	,	,	PUNCT
faba-268	2	1	indonesia1	indonesia1	PROPN
faba-268	2	2	department	department	PROPN
faba-268	2	3	of	of	ADP
faba-268	2	4	accounting	accounting	PROPN
faba-268	2	5	,	,	PUNCT
faba-268	2	6	university	university	PROPN
faba-268	2	7	of	of	ADP
faba-268	2	8	mataram	mataram	PROPN
faba-268	2	9	,	,	PUNCT
faba-268	2	10	mataram	mataram	PROPN
faba-268	2	11	,	,	PUNCT
faba-268	2	12	indonesia2	indonesia2	PROPN
faba-268	2	13	department	department	NOUN
faba-268	2	14	of	of	ADP
faba-268	2	15	accounting	accounting	PROPN
faba-268	2	16	,	,	PUNCT
faba-268	2	17	university	university	PROPN
faba-268	2	18	of	of	ADP
faba-268	2	19	mataram	mataram	PROPN
faba-268	2	20	,	,	PUNCT
faba-268	2	21	mataram	mataram	PROPN
faba-268	2	22	,	,	PUNCT
faba-268	2	23	indonesia3	indonesia3	NOUN
faba-268	2	24	*	*	PUNCT
faba-268	2	25	corresponding	correspond	VERB
faba-268	2	26	author	author	NOUN
faba-268	2	27	info	info	NOUN
faba-268	2	28	articles	article	NOUN
faba-268	2	29	abstract	abstract	ADJ
faba-268	2	30	history	history	NOUN
faba-268	2	31	article	article	NOUN
faba-268	2	32	:	:	PUNCT
faba-268	2	33	submitted	submit	VERB
faba-268	2	34	29	29	NUM
faba-268	2	35	january	january	PROPN
faba-268	2	36	2025	2025	NUM
faba-268	2	37	revised	revise	VERB
faba-268	2	38	29	29	NUM
faba-268	2	39	may	may	AUX
faba-268	2	40	2025	2025	NUM
faba-268	2	41	accepted	accept	VERB
faba-268	2	42	6	6	NUM
faba-268	2	43	august	august	PROPN
faba-268	2	44	2025	2025	NUM
faba-268	2	45	purpose	purpose	NOUN
faba-268	2	46	:	:	PUNCT
faba-268	2	47	to	to	PART
faba-268	2	48	explain	explain	VERB
faba-268	2	49	how	how	SCONJ
faba-268	2	50	p	p	X
faba-268	2	51	-	-	PUNCT
faba-268	2	52	care	care	NOUN
faba-268	2	53	,	,	PUNCT
faba-268	2	54	corporate	corporate	ADJ
faba-268	2	55	ethical	ethical	ADJ
faba-268	2	56	culture	culture	NOUN
faba-268	2	57	,	,	PUNCT
faba-268	2	58	accountability	accountability	NOUN
faba-268	2	59	,	,	PUNCT
faba-268	2	60	and	and	CCONJ
faba-268	2	61	the	the	DET
faba-268	2	62	internal	internal	ADJ
faba-268	2	63	control	control	NOUN
faba-268	2	64	system	system	NOUN
faba-268	2	65	interact	interact	VERB
faba-268	2	66	in	in	ADP
faba-268	2	67	preventing	prevent	VERB
faba-268	2	68	capitation	capitation	NOUN
faba-268	2	69	fund	fund	NOUN
faba-268	2	70	fraud	fraud	NOUN
faba-268	2	71	in	in	ADP
faba-268	2	72	puskesmas	puskesma	NOUN
faba-268	2	73	in	in	ADP
faba-268	2	74	mataram	mataram	PROPN
faba-268	2	75	city	city	PROPN
faba-268	2	76	.	.	PUNCT
faba-268	3	1	design	design	NOUN
faba-268	3	2	/	/	SYM
faba-268	3	3	methodology	methodology	NOUN
faba-268	3	4	/	/	SYM
faba-268	3	5	approach	approach	NOUN
faba-268	3	6	:	:	PUNCT
faba-268	3	7	this	this	DET
faba-268	3	8	study	study	NOUN
faba-268	3	9	employs	employ	VERB
faba-268	3	10	a	a	DET
faba-268	3	11	quantitative	quantitative	ADJ
faba-268	3	12	approach	approach	NOUN
faba-268	3	13	using	use	VERB
faba-268	3	14	an	an	DET
faba-268	3	15	associative	associative	ADJ
faba-268	3	16	research	research	NOUN
faba-268	3	17	method	method	NOUN
faba-268	3	18	.	.	PUNCT
faba-268	4	1	data	datum	NOUN
faba-268	4	2	was	be	AUX
faba-268	4	3	collected	collect	VERB
faba-268	4	4	through	through	ADP
faba-268	4	5	surveys	survey	NOUN
faba-268	4	6	using	use	VERB
faba-268	4	7	purposive	purposive	ADJ
faba-268	4	8	sampling	sampling	NOUN
faba-268	4	9	,	,	PUNCT
faba-268	4	10	selecting	select	VERB
faba-268	4	11	66	66	NUM
faba-268	4	12	respondents	respondent	NOUN
faba-268	4	13	responsible	responsible	ADJ
faba-268	4	14	for	for	ADP
faba-268	4	15	managing	manage	VERB
faba-268	4	16	capitation	capitation	NOUN
faba-268	4	17	funds	fund	NOUN
faba-268	4	18	in	in	ADP
faba-268	4	19	puskesmas	puskesma	NOUN
faba-268	4	20	.	.	PUNCT
faba-268	5	1	analysis	analysis	NOUN
faba-268	5	2	was	be	AUX
faba-268	5	3	conducted	conduct	VERB
faba-268	5	4	using	use	VERB
faba-268	5	5	the	the	DET
faba-268	5	6	partial	partial	ADJ
faba-268	5	7	least	least	ADJ
faba-268	5	8	square	square	ADJ
faba-268	5	9	(	(	PUNCT
faba-268	5	10	pls	pls	INTJ
faba-268	5	11	)	)	PUNCT
faba-268	5	12	method	method	NOUN
faba-268	5	13	with	with	ADP
faba-268	5	14	smartpls	smartpls	NOUN
faba-268	5	15	3.8	3.8	NUM
faba-268	5	16	software	software	NOUN
faba-268	5	17	.	.	PUNCT
faba-268	6	1	findings	finding	NOUN
faba-268	6	2	:	:	PUNCT
faba-268	6	3	accountability	accountability	NOUN
faba-268	6	4	,	,	PUNCT
faba-268	6	5	the	the	DET
faba-268	6	6	internal	internal	ADJ
faba-268	6	7	control	control	NOUN
faba-268	6	8	system	system	NOUN
faba-268	6	9	,	,	PUNCT
faba-268	6	10	and	and	CCONJ
faba-268	6	11	p	p	X
faba-268	6	12	-	-	PUNCT
faba-268	6	13	care	care	NOUN
faba-268	6	14	play	play	VERB
faba-268	6	15	significant	significant	ADJ
faba-268	6	16	roles	role	NOUN
faba-268	6	17	in	in	ADP
faba-268	6	18	preventing	prevent	VERB
faba-268	6	19	capitation	capitation	NOUN
faba-268	6	20	fund	fund	NOUN
faba-268	6	21	fraud	fraud	NOUN
faba-268	6	22	in	in	ADP
faba-268	6	23	mataram	mataram	PROPN
faba-268	6	24	city	city	PROPN
faba-268	6	25	puskesmas	puskesma	NOUN
faba-268	6	26	.	.	PUNCT
faba-268	7	1	corporate	corporate	ADJ
faba-268	7	2	ethical	ethical	ADJ
faba-268	7	3	culture	culture	NOUN
faba-268	7	4	hinders	hinder	VERB
faba-268	7	5	fraud	fraud	NOUN
faba-268	7	6	prevention	prevention	NOUN
faba-268	7	7	efforts	effort	NOUN
faba-268	7	8	,	,	PUNCT
faba-268	7	9	indicating	indicate	VERB
faba-268	7	10	that	that	SCONJ
faba-268	7	11	ethical	ethical	ADJ
faba-268	7	12	culture	culture	NOUN
faba-268	7	13	alone	alone	ADV
faba-268	7	14	is	be	AUX
faba-268	7	15	insufficient	insufficient	ADJ
faba-268	7	16	without	without	ADP
faba-268	7	17	strong	strong	ADJ
faba-268	7	18	supervision	supervision	NOUN
faba-268	7	19	mechanisms	mechanism	NOUN
faba-268	7	20	.	.	PUNCT
faba-268	8	1	practical	practical	ADJ
faba-268	8	2	implications	implication	NOUN
faba-268	8	3	:	:	PUNCT
faba-268	8	4	strengthening	strengthen	VERB
faba-268	8	5	the	the	DET
faba-268	8	6	internal	internal	ADJ
faba-268	8	7	control	control	NOUN
faba-268	8	8	system	system	NOUN
faba-268	8	9	and	and	CCONJ
faba-268	8	10	enhancing	enhance	VERB
faba-268	8	11	accountability	accountability	NOUN
faba-268	8	12	can	can	AUX
faba-268	8	13	improve	improve	VERB
faba-268	8	14	fraud	fraud	NOUN
faba-268	8	15	prevention	prevention	NOUN
faba-268	8	16	effectiveness	effectiveness	NOUN
faba-268	8	17	.	.	PUNCT
faba-268	9	1	the	the	DET
faba-268	9	2	implementation	implementation	NOUN
faba-268	9	3	of	of	ADP
faba-268	9	4	the	the	DET
faba-268	9	5	p	p	ADJ
faba-268	9	6	-	-	PUNCT
faba-268	9	7	care	care	NOUN
faba-268	9	8	application	application	NOUN
faba-268	9	9	as	as	ADP
faba-268	9	10	a	a	DET
faba-268	9	11	monitoring	monitoring	NOUN
faba-268	9	12	tool	tool	NOUN
faba-268	9	13	can	can	AUX
faba-268	9	14	reduce	reduce	VERB
faba-268	9	15	the	the	DET
faba-268	9	16	risk	risk	NOUN
faba-268	9	17	of	of	ADP
faba-268	9	18	capitation	capitation	NOUN
faba-268	9	19	fund	fund	NOUN
faba-268	9	20	misuse	misuse	NOUN
faba-268	9	21	in	in	ADP
faba-268	9	22	puskesmas	puskesma	NOUN
faba-268	9	23	.	.	PUNCT
faba-268	10	1	originality	originality	NOUN
faba-268	10	2	/	/	SYM
faba-268	10	3	value	value	NOUN
faba-268	10	4	:	:	PUNCT
faba-268	10	5	this	this	DET
faba-268	10	6	study	study	NOUN
faba-268	10	7	introduces	introduce	VERB
faba-268	10	8	p	p	NOUN
faba-268	10	9	-	-	PUNCT
faba-268	10	10	care	care	NOUN
faba-268	10	11	as	as	ADP
faba-268	10	12	a	a	DET
faba-268	10	13	new	new	ADJ
faba-268	10	14	variable	variable	NOUN
faba-268	10	15	in	in	ADP
faba-268	10	16	capitation	capitation	NOUN
faba-268	10	17	fund	fund	NOUN
faba-268	10	18	fraud	fraud	PROPN
faba-268	10	19	prevention	prevention	PROPN
faba-268	10	20	research	research	NOUN
faba-268	10	21	,	,	PUNCT
faba-268	10	22	whereas	whereas	SCONJ
faba-268	10	23	previous	previous	ADJ
faba-268	10	24	studies	study	NOUN
faba-268	10	25	mostly	mostly	ADV
faba-268	10	26	used	use	VERB
faba-268	10	27	qualitative	qualitative	ADJ
faba-268	10	28	approaches	approach	NOUN
faba-268	10	29	.	.	PUNCT
faba-268	11	1	paper	paper	NOUN
faba-268	11	2	type	type	NOUN
faba-268	11	3	:	:	PUNCT
faba-268	11	4	research	research	NOUN
faba-268	11	5	paper	paper	NOUN
faba-268	11	6	keywords	keyword	NOUN
faba-268	11	7	:	:	PUNCT
faba-268	11	8	accountability	accountability	NOUN
faba-268	11	9	,	,	PUNCT
faba-268	11	10	internal	internal	ADJ
faba-268	11	11	control	control	NOUN
faba-268	11	12	system	system	NOUN
faba-268	11	13	,	,	PUNCT
faba-268	11	14	corporate	corporate	ADJ
faba-268	11	15	ethical	ethical	ADJ
faba-268	11	16	culture	culture	NOUN
faba-268	11	17	,	,	PUNCT
faba-268	11	18	p	p	NOUN
faba-268	11	19	-	-	PUNCT
faba-268	11	20	care	care	NOUN
faba-268	11	21	,	,	PUNCT
faba-268	11	22	capitation	capitation	NOUN
faba-268	11	23	fund	fund	NOUN
faba-268	11	24	fraud	fraud	PROPN
faba-268	11	25	prevention	prevention	PROPN
faba-268	11	26	jel	jel	PROPN
faba-268	11	27	:	:	PUNCT
faba-268	11	28	h51	h51	PROPN
faba-268	11	29	,	,	PUNCT
faba-268	11	30	m42	m42	PROPN
faba-268	11	31	,	,	PUNCT
faba-268	11	32	z13	z13	NOUN
faba-268	11	33	,	,	PUNCT
faba-268	11	34	d73	d73	NOUN
faba-268	11	35	*	*	PUNCT
faba-268	11	36	address	address	NOUN
faba-268	11	37	correspondence	correspondence	NOUN
faba-268	11	38	:	:	PUNCT
faba-268	12	1	e	e	X
faba-268	12	2	-	-	NOUN
faba-268	12	3	mail	mail	NOUN
faba-268	12	4	:	:	PUNCT
faba-268	12	5	andansary05@gmail.com1	andansary05@gmail.com1	PROPN
faba-268	12	6	budisantoso@unram.ac.id2	budisantoso@unram.ac.id2	PROPN
faba-268	12	7	endar07ringsih@unram.ac.id3	endar07ringsih@unram.ac.id3	PROPN
faba-268	12	8	http://faba.bg/	http://faba.bg/	NOUN
faba-268	12	9	https://orcid.org/0009-0003-0159-3063	https://orcid.org/0009-0003-0159-3063	VERB
faba-268	12	10	https://orcid.org/0009-0009-5887-4716	https://orcid.org/0009-0009-5887-4716	NOUN
faba-268	12	11	https://orcid.org/0009-0008-7727-038x	https://orcid.org/0009-0008-7727-038x	PROPN
faba-268	12	12	k.	k.	NOUN
faba-268	12	13	w.sari	w.sari	PROPN
faba-268	12	14	,	,	PUNCT
faba-268	12	15	b.	b.	PROPN
faba-268	12	16	santoso	santoso	PROPN
faba-268	12	17	,	,	PUNCT
faba-268	12	18	e.	e.	PROPN
faba-268	12	19	pituringsih/	pituringsih/	NUM
faba-268	12	20	finance	finance	NOUN
faba-268	12	21	,	,	PUNCT
faba-268	12	22	accounting	accounting	NOUN
faba-268	12	23	and	and	CCONJ
faba-268	12	24	business	business	NOUN
faba-268	12	25	analysis	analysis	NOUN
faba-268	12	26	,	,	PUNCT
faba-268	12	27	volume	volume	NOUN
faba-268	12	28	7	7	NUM
faba-268	12	29	,	,	PUNCT
faba-268	12	30	issue	issue	NOUN
faba-268	12	31	2	2	NUM
faba-268	12	32	,	,	PUNCT
faba-268	12	33	2025	2025	NUM
faba-268	12	34	190	190	NUM
faba-268	12	35	introduction	introduction	NOUN
faba-268	12	36	malpractices	malpractice	NOUN
faba-268	12	37	including	include	VERB
faba-268	12	38	corruption	corruption	NOUN
faba-268	12	39	and	and	CCONJ
faba-268	12	40	fraud	fraud	NOUN
faba-268	12	41	continue	continue	VERB
faba-268	12	42	to	to	PART
faba-268	12	43	plague	plague	VERB
faba-268	12	44	indonesia	indonesia	PROPN
faba-268	12	45	,	,	PUNCT
faba-268	12	46	causing	cause	VERB
faba-268	12	47	harm	harm	NOUN
faba-268	12	48	to	to	ADP
faba-268	12	49	individuals	individual	NOUN
faba-268	12	50	and	and	CCONJ
faba-268	12	51	the	the	DET
faba-268	12	52	nation	nation	NOUN
faba-268	12	53	as	as	ADP
faba-268	12	54	a	a	DET
faba-268	12	55	whole	whole	NOUN
faba-268	12	56	.	.	PUNCT
faba-268	13	1	as	as	ADP
faba-268	13	2	a	a	DET
faba-268	13	3	result	result	NOUN
faba-268	13	4	of	of	ADP
faba-268	13	5	fraud	fraud	NOUN
faba-268	13	6	's	's	PART
faba-268	13	7	detrimental	detrimental	ADJ
faba-268	13	8	effects	effect	NOUN
faba-268	13	9	on	on	ADP
faba-268	13	10	society	society	NOUN
faba-268	13	11	,	,	PUNCT
faba-268	13	12	the	the	DET
faba-268	13	13	country	country	NOUN
faba-268	13	14	,	,	PUNCT
faba-268	13	15	and	and	CCONJ
faba-268	13	16	the	the	DET
faba-268	13	17	state	state	NOUN
faba-268	13	18	,	,	PUNCT
faba-268	13	19	progress	progress	NOUN
faba-268	13	20	toward	toward	ADP
faba-268	13	21	development	development	NOUN
faba-268	13	22	is	be	AUX
faba-268	13	23	sluggish	sluggish	ADJ
faba-268	13	24	.	.	PUNCT
faba-268	14	1	transparency	transparency	NOUN
faba-268	14	2	international	international	PROPN
faba-268	14	3	also	also	ADV
faba-268	14	4	explained	explain	VERB
faba-268	14	5	that	that	SCONJ
faba-268	14	6	indonesia	indonesia	PROPN
faba-268	14	7	's	's	PART
faba-268	14	8	corruption	corruption	NOUN
faba-268	14	9	perception	perception	NOUN
faba-268	14	10	index	index	NOUN
faba-268	14	11	(	(	PUNCT
faba-268	14	12	cpi	cpi	NOUN
faba-268	14	13	)	)	PUNCT
faba-268	14	14	score	score	NOUN
faba-268	14	15	has	have	AUX
faba-268	14	16	recorded	record	VERB
faba-268	14	17	a	a	DET
faba-268	14	18	decline	decline	NOUN
faba-268	14	19	.	.	PUNCT
faba-268	15	1	indonesia	indonesia	PROPN
faba-268	15	2	's	's	PART
faba-268	15	3	corruption	corruption	NOUN
faba-268	15	4	perception	perception	NOUN
faba-268	15	5	index	index	NOUN
faba-268	15	6	score	score	NOUN
faba-268	15	7	in	in	ADP
faba-268	15	8	2023	2023	NUM
faba-268	15	9	stagnated	stagnate	VERB
faba-268	15	10	compared	compare	VERB
faba-268	15	11	to	to	ADP
faba-268	15	12	the	the	DET
faba-268	15	13	previous	previous	ADJ
faba-268	15	14	year	year	NOUN
faba-268	15	15	.	.	PUNCT
faba-268	16	1	indonesia	indonesia	PROPN
faba-268	16	2	obtained	obtain	VERB
faba-268	16	3	a	a	DET
faba-268	16	4	score	score	NOUN
faba-268	16	5	of	of	ADP
faba-268	16	6	34	34	NUM
faba-268	16	7	and	and	CCONJ
faba-268	16	8	its	its	PRON
faba-268	16	9	ranking	ranking	NOUN
faba-268	16	10	decreased	decrease	VERB
faba-268	16	11	from	from	ADP
faba-268	16	12	110	110	NUM
faba-268	16	13	to	to	ADP
faba-268	16	14	115	115	NUM
faba-268	16	15	.	.	PUNCT
faba-268	17	1	as	as	ADP
faba-268	17	2	a	a	DET
faba-268	17	3	result	result	NOUN
faba-268	17	4	,	,	PUNCT
faba-268	17	5	it	it	PRON
faba-268	17	6	is	be	AUX
faba-268	17	7	safe	safe	ADJ
faba-268	17	8	to	to	PART
faba-268	17	9	say	say	VERB
faba-268	17	10	that	that	SCONJ
faba-268	17	11	corruption	corruption	NOUN
faba-268	17	12	is	be	AUX
faba-268	17	13	still	still	ADV
faba-268	17	14	rampant	rampant	ADJ
faba-268	17	15	in	in	ADP
faba-268	17	16	indonesia	indonesia	PROPN
faba-268	17	17	.	.	PUNCT
faba-268	18	1	the	the	DET
faba-268	18	2	indonesia	indonesia	PROPN
faba-268	18	3	corruption	corruption	PROPN
faba-268	18	4	watch	watch	PROPN
faba-268	18	5	(	(	PUNCT
faba-268	18	6	icw	icw	PROPN
faba-268	18	7	)	)	PUNCT
faba-268	18	8	further	far	ADV
faba-268	18	9	clarified	clarify	VERB
faba-268	18	10	that	that	SCONJ
faba-268	18	11	the	the	DET
faba-268	18	12	health	health	NOUN
faba-268	18	13	sector	sector	NOUN
faba-268	18	14	is	be	AUX
faba-268	18	15	one	one	NUM
faba-268	18	16	area	area	NOUN
faba-268	18	17	where	where	SCONJ
faba-268	18	18	corruption	corruption	NOUN
faba-268	18	19	persists	persist	VERB
faba-268	18	20	and	and	CCONJ
faba-268	18	21	has	have	AUX
faba-268	18	22	so	so	ADV
faba-268	18	23	far	far	ADV
faba-268	18	24	proven	prove	VERB
faba-268	18	25	difficult	difficult	ADJ
faba-268	18	26	to	to	PART
faba-268	18	27	remove	remove	VERB
faba-268	18	28	.	.	PUNCT
faba-268	19	1	indonesia	indonesia	PROPN
faba-268	19	2	corruption	corruption	PROPN
faba-268	19	3	watch	watch	PROPN
faba-268	19	4	(	(	PUNCT
faba-268	19	5	icw	icw	PROPN
faba-268	19	6	)	)	PUNCT
faba-268	19	7	asserts	assert	VERB
faba-268	19	8	that	that	SCONJ
faba-268	19	9	the	the	DET
faba-268	19	10	management	management	NOUN
faba-268	19	11	of	of	ADP
faba-268	19	12	health	health	NOUN
faba-268	19	13	funds	fund	NOUN
faba-268	19	14	,	,	PUNCT
faba-268	19	15	which	which	PRON
faba-268	19	16	always	always	ADV
faba-268	19	17	increases	increase	VERB
faba-268	19	18	every	every	DET
faba-268	19	19	year	year	NOUN
faba-268	19	20	,	,	PUNCT
faba-268	19	21	is	be	AUX
faba-268	19	22	still	still	ADV
faba-268	19	23	inefficient	inefficient	ADJ
faba-268	19	24	,	,	PUNCT
faba-268	19	25	making	make	VERB
faba-268	19	26	it	it	PRON
faba-268	19	27	prone	prone	ADJ
faba-268	19	28	to	to	ADP
faba-268	19	29	corruption	corruption	NOUN
faba-268	19	30	and	and	CCONJ
faba-268	19	31	resulting	result	VERB
faba-268	19	32	in	in	ADP
faba-268	19	33	ineffective	ineffective	ADJ
faba-268	19	34	government	government	NOUN
faba-268	19	35	health	health	NOUN
faba-268	19	36	programs	program	NOUN
faba-268	19	37	and	and	CCONJ
faba-268	19	38	the	the	DET
faba-268	19	39	health	health	NOUN
faba-268	19	40	status	status	NOUN
faba-268	19	41	of	of	ADP
faba-268	19	42	the	the	DET
faba-268	19	43	indonesian	indonesian	ADJ
faba-268	19	44	people	people	NOUN
faba-268	19	45	still	still	ADV
faba-268	19	46	does	do	AUX
faba-268	19	47	not	not	PART
faba-268	19	48	show	show	VERB
faba-268	19	49	good	good	ADJ
faba-268	19	50	performance	performance	NOUN
faba-268	19	51	.	.	PUNCT
faba-268	20	1	fraud	fraud	NOUN
faba-268	20	2	in	in	ADP
faba-268	20	3	health	health	NOUN
faba-268	20	4	services	service	NOUN
faba-268	20	5	is	be	AUX
faba-268	20	6	a	a	DET
faba-268	20	7	method	method	NOUN
faba-268	20	8	that	that	PRON
faba-268	20	9	is	be	AUX
faba-268	20	10	done	do	VERB
faba-268	20	11	intentionally	intentionally	ADV
faba-268	20	12	by	by	ADP
faba-268	20	13	creating	create	VERB
faba-268	20	14	an	an	DET
faba-268	20	15	undue	undue	ADJ
faba-268	20	16	benefit	benefit	NOUN
faba-268	20	17	and	and	CCONJ
faba-268	20	18	can	can	AUX
faba-268	20	19	harm	harm	VERB
faba-268	20	20	other	other	ADJ
faba-268	20	21	parties	party	NOUN
faba-268	20	22	.	.	PUNCT
faba-268	21	1	fatimah	fatimah	PROPN
faba-268	21	2	et	et	PROPN
faba-268	21	3	al	al	PROPN
faba-268	21	4	.	.	PROPN
faba-268	22	1	(	(	PUNCT
faba-268	22	2	2021	2021	NUM
faba-268	22	3	)	)	PUNCT
faba-268	22	4	identified	identify	VERB
faba-268	22	5	health	health	NOUN
faba-268	22	6	fraud	fraud	NOUN
faba-268	22	7	as	as	ADP
faba-268	22	8	having	have	VERB
faba-268	22	9	components	component	NOUN
faba-268	22	10	pertaining	pertain	VERB
faba-268	22	11	to	to	ADP
faba-268	22	12	health	health	NOUN
faba-268	22	13	services	service	NOUN
faba-268	22	14	.	.	PUNCT
faba-268	23	1	it	it	PRON
faba-268	23	2	is	be	AUX
faba-268	23	3	common	common	ADJ
faba-268	23	4	for	for	SCONJ
faba-268	23	5	fraud	fraud	NOUN
faba-268	23	6	to	to	PART
faba-268	23	7	happen	happen	VERB
faba-268	23	8	throughout	throughout	ADP
faba-268	23	9	the	the	DET
faba-268	23	10	process	process	NOUN
faba-268	23	11	of	of	ADP
faba-268	23	12	implementing	implement	VERB
faba-268	23	13	health	health	NOUN
faba-268	23	14	insurance	insurance	NOUN
faba-268	23	15	plans	plan	NOUN
faba-268	23	16	.	.	PUNCT
faba-268	24	1	financial	financial	ADJ
faba-268	24	2	benefits	benefit	NOUN
faba-268	24	3	from	from	ADP
faba-268	24	4	health	health	NOUN
faba-268	24	5	insurance	insurance	NOUN
faba-268	24	6	programs	program	NOUN
faba-268	24	7	in	in	ADP
faba-268	24	8	the	the	DET
faba-268	24	9	national	national	ADJ
faba-268	24	10	social	social	ADJ
faba-268	24	11	security	security	NOUN
faba-268	24	12	system	system	NOUN
faba-268	24	13	may	may	AUX
faba-268	24	14	be	be	AUX
faba-268	24	15	obtained	obtain	VERB
faba-268	24	16	through	through	ADP
faba-268	24	17	fraudulent	fraudulent	ADJ
faba-268	24	18	acts	act	NOUN
faba-268	24	19	that	that	PRON
faba-268	24	20	do	do	AUX
faba-268	24	21	not	not	PART
faba-268	24	22	comply	comply	VERB
faba-268	24	23	with	with	ADP
faba-268	24	24	the	the	DET
faba-268	24	25	provisions	provision	NOUN
faba-268	24	26	when	when	SCONJ
faba-268	24	27	health	health	NOUN
faba-268	24	28	officers	officer	NOUN
faba-268	24	29	,	,	PUNCT
faba-268	24	30	participants	participant	NOUN
faba-268	24	31	,	,	PUNCT
faba-268	24	32	healthcare	healthcare	NOUN
faba-268	24	33	providers	provider	NOUN
faba-268	24	34	,	,	PUNCT
faba-268	24	35	and	and	CCONJ
faba-268	24	36	suppliers	supplier	NOUN
faba-268	24	37	of	of	ADP
faba-268	24	38	pharmaceuticals	pharmaceutical	NOUN
faba-268	24	39	and	and	CCONJ
faba-268	24	40	medical	medical	ADJ
faba-268	24	41	devices	device	NOUN
faba-268	24	42	knowingly	knowingly	ADV
faba-268	24	43	engage	engage	VERB
faba-268	24	44	in	in	ADP
faba-268	24	45	national	national	ADJ
faba-268	24	46	health	health	PROPN
faba-268	24	47	insurance	insurance	NOUN
faba-268	24	48	fraud	fraud	NOUN
faba-268	24	49	(	(	PUNCT
faba-268	24	50	ministry	ministry	PROPN
faba-268	24	51	of	of	ADP
faba-268	24	52	health	health	PROPN
faba-268	24	53	of	of	ADP
faba-268	24	54	the	the	DET
faba-268	24	55	republic	republic	NOUN
faba-268	24	56	of	of	ADP
faba-268	24	57	indonesia	indonesia	PROPN
faba-268	24	58	,	,	PUNCT
faba-268	24	59	2015	2015	NUM
faba-268	24	60	)	)	PUNCT
faba-268	24	61	.	.	PUNCT
faba-268	25	1	according	accord	VERB
faba-268	25	2	to	to	ADP
faba-268	25	3	the	the	DET
faba-268	25	4	2018	2018	NUM
faba-268	25	5	report	report	NOUN
faba-268	25	6	to	to	ADP
faba-268	25	7	the	the	DET
faba-268	25	8	nations	nation	NOUN
faba-268	25	9	acfe	acfe	NOUN
faba-268	25	10	(	(	PUNCT
faba-268	25	11	rttn	rttn	NOUN
faba-268	25	12	)	)	PUNCT
faba-268	25	13	association	association	NOUN
faba-268	25	14	of	of	ADP
faba-268	25	15	certified	certify	VERB
faba-268	25	16	fraud	fraud	NOUN
faba-268	25	17	examiners	examiner	NOUN
faba-268	25	18	(	(	PUNCT
faba-268	25	19	acfe	acfe	NOUN
faba-268	25	20	)	)	PUNCT
faba-268	25	21	,	,	PUNCT
faba-268	25	22	about	about	ADV
faba-268	25	23	5	5	NUM
faba-268	25	24	%	%	NOUN
faba-268	25	25	of	of	ADP
faba-268	25	26	the	the	DET
faba-268	25	27	overall	overall	ADJ
faba-268	25	28	cost	cost	NOUN
faba-268	25	29	of	of	ADP
faba-268	25	30	health	health	NOUN
faba-268	25	31	services	service	NOUN
faba-268	25	32	in	in	ADP
faba-268	25	33	2018	2018	NUM
faba-268	25	34	was	be	AUX
faba-268	25	35	lost	lose	VERB
faba-268	25	36	to	to	ADP
faba-268	25	37	fraud	fraud	VERB
faba-268	25	38	(	(	PUNCT
faba-268	25	39	permenkes	permenke	NOUN
faba-268	25	40	ri	ri	NOUN
faba-268	25	41	number	number	NOUN
faba-268	25	42	16	16	NUM
faba-268	25	43	of	of	ADP
faba-268	25	44	2019	2019	NUM
faba-268	25	45	)	)	PUNCT
faba-268	25	46	.	.	PUNCT
faba-268	26	1	approximately	approximately	ADV
faba-268	26	2	170,000	170,000	NUM
faba-268	26	3	claims	claim	NOUN
faba-268	26	4	totaling	total	VERB
faba-268	26	5	rp	rp	NOUN
faba-268	26	6	.	.	PROPN
faba-268	26	7	400	400	NUM
faba-268	26	8	billion	billion	NUM
faba-268	26	9	(	(	PUNCT
faba-268	26	10	$	$	SYM
faba-268	26	11	24.280.680	24.280.680	NUM
faba-268	26	12	usd	usd	NOUN
faba-268	26	13	)	)	PUNCT
faba-268	26	14	were	be	AUX
faba-268	26	15	identified	identify	VERB
faba-268	26	16	as	as	ADP
faba-268	26	17	fraudulent	fraudulent	ADJ
faba-268	26	18	in	in	ADP
faba-268	26	19	indonesia	indonesia	PROPN
faba-268	26	20	's	's	PART
faba-268	26	21	bpjs	bpjs	NOUN
faba-268	26	22	(	(	PUNCT
faba-268	26	23	social	social	ADJ
faba-268	26	24	security	security	NOUN
faba-268	26	25	administration	administration	NOUN
faba-268	26	26	for	for	ADP
faba-268	26	27	health	health	NOUN
faba-268	26	28	)	)	PUNCT
faba-268	26	29	system	system	NOUN
faba-268	26	30	in	in	ADP
faba-268	26	31	2015	2015	NUM
faba-268	26	32	(	(	PUNCT
faba-268	26	33	rahma	rahma	PROPN
faba-268	26	34	2019	2019	NUM
faba-268	26	35	)	)	PUNCT
faba-268	26	36	.	.	PUNCT
faba-268	27	1	the	the	DET
faba-268	27	2	supreme	supreme	PROPN
faba-268	27	3	audit	audit	PROPN
faba-268	27	4	agency	agency	NOUN
faba-268	27	5	got	get	VERB
faba-268	27	6	an	an	DET
faba-268	27	7	audit	audit	NOUN
faba-268	27	8	report	report	NOUN
faba-268	27	9	on	on	ADP
faba-268	27	10	bpjs	bpjs	NOUN
faba-268	27	11	health	health	NOUN
faba-268	27	12	's	's	PART
faba-268	27	13	performance	performance	NOUN
faba-268	27	14	in	in	ADP
faba-268	27	15	2016	2016	NUM
faba-268	27	16	.	.	PUNCT
faba-268	28	1	the	the	DET
faba-268	28	2	report	report	NOUN
faba-268	28	3	found	find	VERB
faba-268	28	4	that	that	SCONJ
faba-268	28	5	9,767	9,767	NUM
faba-268	28	6	health	health	NOUN
faba-268	28	7	centers	center	NOUN
faba-268	28	8	and	and	CCONJ
faba-268	28	9	other	other	ADJ
faba-268	28	10	first	first	ADJ
faba-268	28	11	level	level	NOUN
faba-268	28	12	health	health	NOUN
faba-268	28	13	facilities	facility	NOUN
faba-268	28	14	in	in	ADP
faba-268	28	15	indonesia	indonesia	PROPN
faba-268	28	16	received	receive	VERB
faba-268	28	17	capitation	capitation	NOUN
faba-268	28	18	money	money	NOUN
faba-268	28	19	totaling	total	VERB
faba-268	28	20	rp	rp	NOUN
faba-268	28	21	13	13	NUM
faba-268	28	22	trillion	trillion	NUM
faba-268	28	23	(	(	PUNCT
faba-268	28	24	$	$	SYM
faba-268	28	25	789.122.100	789.122.100	NUM
faba-268	28	26	usd	usd	NOUN
faba-268	28	27	)	)	PUNCT
faba-268	28	28	in	in	ADP
faba-268	28	29	2016	2016	NUM
faba-268	28	30	.	.	PUNCT
faba-268	29	1	we	we	PRON
faba-268	29	2	want	want	VERB
faba-268	29	3	to	to	PART
faba-268	29	4	finance	finance	VERB
faba-268	29	5	services	service	NOUN
faba-268	29	6	to	to	ADP
faba-268	29	7	188	188	NUM
faba-268	29	8	million	million	NUM
faba-268	29	9	people	people	NOUN
faba-268	29	10	with	with	ADP
faba-268	29	11	these	these	DET
faba-268	29	12	money	money	NOUN
faba-268	29	13	.	.	PUNCT
faba-268	30	1	health	health	NOUN
faba-268	30	2	facilities	facility	NOUN
faba-268	30	3	still	still	ADV
faba-268	30	4	have	have	VERB
faba-268	30	5	inadequate	inadequate	ADJ
faba-268	30	6	governance	governance	NOUN
faba-268	30	7	,	,	PUNCT
faba-268	30	8	which	which	PRON
faba-268	30	9	leaves	leave	VERB
faba-268	30	10	capitation	capitation	NOUN
faba-268	30	11	payments	payment	NOUN
faba-268	30	12	open	open	ADJ
faba-268	30	13	to	to	ADP
faba-268	30	14	fraud	fraud	NOUN
faba-268	30	15	and	and	CCONJ
faba-268	30	16	other	other	ADJ
faba-268	30	17	forms	form	NOUN
faba-268	30	18	of	of	ADP
faba-268	30	19	abuse	abuse	NOUN
faba-268	30	20	(	(	PUNCT
faba-268	30	21	bpk	bpk	NOUN
faba-268	30	22	ri	ri	NOUN
faba-268	30	23	2016	2016	NUM
faba-268	30	24	)	)	PUNCT
faba-268	30	25	.	.	PUNCT
faba-268	31	1	capitation	capitation	NOUN
faba-268	31	2	funds	fund	NOUN
faba-268	31	3	are	be	AUX
faba-268	31	4	one	one	NUM
faba-268	31	5	form	form	NOUN
faba-268	31	6	of	of	ADP
faba-268	31	7	financing	financing	NOUN
faba-268	31	8	in	in	ADP
faba-268	31	9	the	the	DET
faba-268	31	10	national	national	PROPN
faba-268	31	11	health	health	PROPN
faba-268	31	12	insurance	insurance	NOUN
faba-268	31	13	system	system	NOUN
faba-268	31	14	provided	provide	VERB
faba-268	31	15	by	by	ADP
faba-268	31	16	social	social	ADJ
faba-268	31	17	security	security	NOUN
faba-268	31	18	organizing	organize	VERB
faba-268	31	19	agency	agency	NOUN
faba-268	31	20	health	health	NOUN
faba-268	31	21	to	to	ADP
faba-268	31	22	first	first	ADJ
faba-268	31	23	-	-	PUNCT
faba-268	31	24	level	level	NOUN
faba-268	31	25	health	health	NOUN
faba-268	31	26	facilities	facility	NOUN
faba-268	31	27	,	,	PUNCT
faba-268	31	28	such	such	ADJ
faba-268	31	29	as	as	ADP
faba-268	31	30	puskesmas	puskesma	NOUN
faba-268	31	31	,	,	PUNCT
faba-268	31	32	clinics	clinic	NOUN
faba-268	31	33	,	,	PUNCT
faba-268	31	34	and	and	CCONJ
faba-268	31	35	independent	independent	ADJ
faba-268	31	36	doctor	doctor	NOUN
faba-268	31	37	practices	practice	NOUN
faba-268	31	38	.	.	PUNCT
faba-268	32	1	this	this	DET
faba-268	32	2	capitation	capitation	NOUN
faba-268	32	3	system	system	NOUN
faba-268	32	4	aims	aim	VERB
faba-268	32	5	to	to	PART
faba-268	32	6	encourage	encourage	VERB
faba-268	32	7	efficiency	efficiency	NOUN
faba-268	32	8	,	,	PUNCT
faba-268	32	9	cost	cost	NOUN
faba-268	32	10	control	control	NOUN
faba-268	32	11	,	,	PUNCT
faba-268	32	12	and	and	CCONJ
faba-268	32	13	improve	improve	VERB
faba-268	32	14	the	the	DET
faba-268	32	15	quality	quality	NOUN
faba-268	32	16	of	of	ADP
faba-268	32	17	health	health	NOUN
faba-268	32	18	services	service	NOUN
faba-268	32	19	by	by	ADP
faba-268	32	20	providing	provide	VERB
faba-268	32	21	fixed	fix	VERB
faba-268	32	22	payments	payment	NOUN
faba-268	32	23	based	base	VERB
faba-268	32	24	on	on	ADP
faba-268	32	25	the	the	DET
faba-268	32	26	number	number	NOUN
faba-268	32	27	of	of	ADP
faba-268	32	28	registered	register	VERB
faba-268	32	29	participants	participant	NOUN
faba-268	32	30	,	,	PUNCT
faba-268	32	31	regardless	regardless	ADV
faba-268	32	32	of	of	ADP
faba-268	32	33	the	the	DET
faba-268	32	34	number	number	NOUN
faba-268	32	35	of	of	ADP
faba-268	32	36	services	service	NOUN
faba-268	32	37	they	they	PRON
faba-268	32	38	use	use	VERB
faba-268	32	39	.	.	PUNCT
faba-268	33	1	capitation	capitation	NOUN
faba-268	33	2	funds	fund	NOUN
faba-268	33	3	are	be	AUX
faba-268	33	4	used	use	VERB
faba-268	33	5	to	to	PART
faba-268	33	6	fund	fund	VERB
faba-268	33	7	various	various	ADJ
faba-268	33	8	operational	operational	ADJ
faba-268	33	9	needs	need	NOUN
faba-268	33	10	of	of	ADP
faba-268	33	11	the	the	DET
faba-268	33	12	puskesmas	puskesma	NOUN
faba-268	33	13	,	,	PUNCT
faba-268	33	14	including	include	VERB
faba-268	33	15	the	the	DET
faba-268	33	16	purchase	purchase	NOUN
faba-268	33	17	of	of	ADP
faba-268	33	18	consumables	consumable	NOUN
faba-268	33	19	,	,	PUNCT
faba-268	33	20	medical	medical	ADJ
faba-268	33	21	devices	device	NOUN
faba-268	33	22	,	,	PUNCT
faba-268	33	23	drug	drug	NOUN
faba-268	33	24	needs	need	NOUN
faba-268	33	25	,	,	PUNCT
faba-268	33	26	as	as	ADV
faba-268	33	27	well	well	ADV
faba-268	33	28	as	as	ADP
faba-268	33	29	incentives	incentive	NOUN
faba-268	33	30	for	for	ADP
faba-268	33	31	health	health	NOUN
faba-268	33	32	workers	worker	NOUN
faba-268	33	33	.	.	PUNCT
faba-268	34	1	in	in	ADP
faba-268	34	2	addition	addition	NOUN
faba-268	34	3	,	,	PUNCT
faba-268	34	4	these	these	DET
faba-268	34	5	funds	fund	NOUN
faba-268	34	6	also	also	ADV
faba-268	34	7	support	support	VERB
faba-268	34	8	promotive	promotive	ADJ
faba-268	34	9	and	and	CCONJ
faba-268	34	10	preventive	preventive	ADJ
faba-268	34	11	activities	activity	NOUN
faba-268	34	12	,	,	PUNCT
faba-268	34	13	which	which	PRON
faba-268	34	14	are	be	AUX
faba-268	34	15	an	an	DET
faba-268	34	16	important	important	ADJ
faba-268	34	17	part	part	NOUN
faba-268	34	18	of	of	ADP
faba-268	34	19	improving	improve	VERB
faba-268	34	20	the	the	DET
faba-268	34	21	health	health	NOUN
faba-268	34	22	status	status	NOUN
faba-268	34	23	of	of	ADP
faba-268	34	24	the	the	DET
faba-268	34	25	community	community	NOUN
faba-268	34	26	.	.	PUNCT
faba-268	35	1	in	in	ADP
faba-268	35	2	its	its	PRON
faba-268	35	3	implementation	implementation	NOUN
faba-268	35	4	,	,	PUNCT
faba-268	35	5	the	the	DET
faba-268	35	6	capitation	capitation	NOUN
faba-268	35	7	fund	fund	NOUN
faba-268	35	8	has	have	VERB
faba-268	35	9	a	a	DET
faba-268	35	10	strategic	strategic	ADJ
faba-268	35	11	role	role	NOUN
faba-268	35	12	because	because	SCONJ
faba-268	35	13	it	it	PRON
faba-268	35	14	is	be	AUX
faba-268	35	15	directly	directly	ADV
faba-268	35	16	related	relate	VERB
faba-268	35	17	to	to	ADP
faba-268	35	18	the	the	DET
faba-268	35	19	availability	availability	NOUN
faba-268	35	20	of	of	ADP
faba-268	35	21	basic	basic	ADJ
faba-268	35	22	health	health	NOUN
faba-268	35	23	services	service	NOUN
faba-268	35	24	for	for	ADP
faba-268	35	25	the	the	DET
faba-268	35	26	community	community	NOUN
faba-268	35	27	,	,	PUNCT
faba-268	35	28	especially	especially	ADV
faba-268	35	29	in	in	ADP
faba-268	35	30	areas	area	NOUN
faba-268	35	31	that	that	PRON
faba-268	35	32	depend	depend	VERB
faba-268	35	33	on	on	ADP
faba-268	35	34	puskesmas	puskesma	NOUN
faba-268	35	35	as	as	ADP
faba-268	35	36	the	the	DET
faba-268	35	37	main	main	ADJ
faba-268	35	38	provider	provider	NOUN
faba-268	35	39	of	of	ADP
faba-268	35	40	health	health	NOUN
faba-268	35	41	services	service	NOUN
faba-268	35	42	.	.	PUNCT
faba-268	36	1	however	however	ADV
faba-268	36	2	,	,	PUNCT
faba-268	36	3	various	various	ADJ
faba-268	36	4	studies	study	NOUN
faba-268	36	5	and	and	CCONJ
faba-268	36	6	monitoring	monitor	VERB
faba-268	36	7	reports	report	NOUN
faba-268	36	8	show	show	VERB
faba-268	36	9	that	that	SCONJ
faba-268	36	10	the	the	DET
faba-268	36	11	management	management	NOUN
faba-268	36	12	of	of	ADP
faba-268	36	13	capitation	capitation	NOUN
faba-268	36	14	funds	fund	NOUN
faba-268	36	15	often	often	ADV
faba-268	36	16	faces	face	VERB
faba-268	36	17	challenges	challenge	NOUN
faba-268	36	18	,	,	PUNCT
faba-268	36	19	both	both	CCONJ
faba-268	36	20	in	in	ADP
faba-268	36	21	terms	term	NOUN
faba-268	36	22	of	of	ADP
faba-268	36	23	transparency	transparency	NOUN
faba-268	36	24	,	,	PUNCT
faba-268	36	25	accountability	accountability	NOUN
faba-268	36	26	,	,	PUNCT
faba-268	36	27	efficiency	efficiency	NOUN
faba-268	36	28	of	of	ADP
faba-268	36	29	use	use	NOUN
faba-268	36	30	,	,	PUNCT
faba-268	36	31	and	and	CCONJ
faba-268	36	32	compliance	compliance	NOUN
faba-268	36	33	with	with	ADP
faba-268	36	34	laws	law	NOUN
faba-268	36	35	and	and	CCONJ
faba-268	36	36	regulations	regulation	NOUN
faba-268	36	37	.	.	PUNCT
faba-268	37	1	problems	problem	NOUN
faba-268	37	2	such	such	ADJ
faba-268	37	3	as	as	ADP
faba-268	37	4	delays	delay	NOUN
faba-268	37	5	in	in	ADP
faba-268	37	6	disbursement	disbursement	NOUN
faba-268	37	7	,	,	PUNCT
faba-268	37	8	lack	lack	NOUN
faba-268	37	9	of	of	ADP
faba-268	37	10	managerial	managerial	ADJ
faba-268	37	11	capacity	capacity	NOUN
faba-268	37	12	,	,	PUNCT
faba-268	37	13	and	and	CCONJ
faba-268	37	14	internal	internal	ADJ
faba-268	37	15	conflicts	conflict	NOUN
faba-268	37	16	in	in	ADP
faba-268	37	17	the	the	DET
faba-268	37	18	distribution	distribution	NOUN
faba-268	37	19	of	of	ADP
faba-268	37	20	services	service	NOUN
faba-268	37	21	are	be	AUX
faba-268	37	22	still	still	ADV
faba-268	37	23	often	often	ADV
faba-268	37	24	found	find	VERB
faba-268	37	25	in	in	ADP
faba-268	37	26	the	the	DET
faba-268	37	27	field	field	NOUN
faba-268	37	28	.	.	PUNCT
faba-268	38	1	these	these	DET
faba-268	38	2	funds	fund	NOUN
faba-268	38	3	were	be	AUX
faba-268	38	4	chosen	choose	VERB
faba-268	38	5	as	as	ADP
faba-268	38	6	the	the	DET
faba-268	38	7	focus	focus	NOUN
faba-268	38	8	of	of	ADP
faba-268	38	9	the	the	DET
faba-268	38	10	study	study	NOUN
faba-268	38	11	because	because	SCONJ
faba-268	38	12	they	they	PRON
faba-268	38	13	often	often	ADV
faba-268	38	14	face	face	VERB
faba-268	38	15	various	various	ADJ
faba-268	38	16	challenges	challenge	NOUN
faba-268	38	17	in	in	ADP
faba-268	38	18	terms	term	NOUN
faba-268	38	19	of	of	ADP
faba-268	38	20	management	management	NOUN
faba-268	38	21	,	,	PUNCT
faba-268	38	22	accountability	accountability	NOUN
faba-268	38	23	,	,	PUNCT
faba-268	38	24	and	and	CCONJ
faba-268	38	25	efficiency	efficiency	NOUN
faba-268	38	26	of	of	ADP
faba-268	38	27	use	use	NOUN
faba-268	38	28	.	.	PUNCT
faba-268	39	1	in	in	ADP
faba-268	39	2	addition	addition	NOUN
faba-268	39	3	,	,	PUNCT
faba-268	39	4	capitation	capitation	NOUN
faba-268	39	5	funds	fund	NOUN
faba-268	39	6	have	have	VERB
faba-268	39	7	a	a	DET
faba-268	39	8	direct	direct	ADJ
faba-268	39	9	impact	impact	NOUN
faba-268	39	10	on	on	ADP
faba-268	39	11	the	the	DET
faba-268	39	12	performance	performance	NOUN
faba-268	39	13	of	of	ADP
faba-268	39	14	health	health	NOUN
faba-268	39	15	services	service	NOUN
faba-268	39	16	at	at	ADP
faba-268	39	17	puskesmas	puskesma	NOUN
faba-268	39	18	,	,	PUNCT
faba-268	39	19	so	so	SCONJ
faba-268	39	20	it	it	PRON
faba-268	39	21	is	be	AUX
faba-268	39	22	important	important	ADJ
faba-268	39	23	to	to	PART
faba-268	39	24	examine	examine	VERB
faba-268	39	25	the	the	DET
faba-268	39	26	extent	extent	NOUN
faba-268	39	27	to	to	PART
faba-268	39	28	which	which	PRON
faba-268	39	29	their	their	PRON
faba-268	39	30	management	management	NOUN
faba-268	39	31	is	be	AUX
faba-268	39	32	in	in	ADP
faba-268	39	33	accordance	accordance	NOUN
faba-268	39	34	with	with	ADP
faba-268	39	35	the	the	DET
faba-268	39	36	provisions	provision	NOUN
faba-268	39	37	and	and	CCONJ
faba-268	39	38	is	be	AUX
faba-268	39	39	able	able	ADJ
faba-268	39	40	to	to	PART
faba-268	39	41	support	support	VERB
faba-268	39	42	the	the	DET
faba-268	39	43	achievement	achievement	NOUN
faba-268	39	44	of	of	ADP
faba-268	39	45	jkn	jkn	NOUN
faba-268	39	46	system	system	NOUN
faba-268	39	47	objectives	objective	NOUN
faba-268	39	48	.	.	PUNCT
faba-268	40	1	businesses	business	NOUN
faba-268	40	2	may	may	AUX
faba-268	40	3	protect	protect	VERB
faba-268	40	4	themselves	themselves	PRON
faba-268	40	5	against	against	ADP
faba-268	40	6	fraud	fraud	NOUN
faba-268	40	7	by	by	ADP
faba-268	40	8	implementing	implement	VERB
faba-268	40	9	a	a	DET
faba-268	40	10	solid	solid	ADJ
faba-268	40	11	control	control	NOUN
faba-268	40	12	system	system	NOUN
faba-268	40	13	.	.	PUNCT
faba-268	41	1	additionally	additionally	ADV
faba-268	41	2	,	,	PUNCT
faba-268	41	3	the	the	DET
faba-268	41	4	internal	internal	ADJ
faba-268	41	5	control	control	NOUN
faba-268	41	6	system	system	NOUN
faba-268	41	7	will	will	AUX
faba-268	41	8	not	not	PART
faba-268	41	9	function	function	VERB
faba-268	41	10	efficiently	efficiently	ADV
faba-268	41	11	in	in	ADP
faba-268	41	12	the	the	DET
faba-268	41	13	absence	absence	NOUN
faba-268	41	14	of	of	ADP
faba-268	41	15	principles	principle	NOUN
faba-268	41	16	or	or	CCONJ
faba-268	41	17	values	value	NOUN
faba-268	41	18	,	,	PUNCT
faba-268	41	19	since	since	SCONJ
faba-268	41	20	this	this	PRON
faba-268	41	21	will	will	AUX
faba-268	41	22	lead	lead	VERB
faba-268	41	23	to	to	ADP
faba-268	41	24	unethical	unethical	ADJ
faba-268	41	25	actions	action	NOUN
faba-268	41	26	,	,	PUNCT
faba-268	41	27	which	which	PRON
faba-268	41	28	in	in	ADP
faba-268	41	29	turn	turn	NOUN
faba-268	41	30	will	will	AUX
faba-268	41	31	impact	impact	VERB
faba-268	41	32	the	the	DET
faba-268	41	33	amount	amount	NOUN
faba-268	41	34	of	of	ADP
faba-268	41	35	agency	agency	NOUN
faba-268	41	36	irregularities	irregularity	NOUN
faba-268	41	37	.	.	PUNCT
faba-268	42	1	the	the	DET
faba-268	42	2	findings	finding	NOUN
faba-268	42	3	are	be	AUX
faba-268	42	4	in	in	ADP
faba-268	42	5	agreement	agreement	NOUN
faba-268	42	6	with	with	ADP
faba-268	42	7	those	those	PRON
faba-268	42	8	of	of	ADP
faba-268	42	9	laksmi	laksmi	PROPN
faba-268	42	10	and	and	CCONJ
faba-268	42	11	sujana	sujana	PROPN
faba-268	42	12	(	(	PUNCT
faba-268	42	13	2019	2019	NUM
faba-268	42	14	)	)	PUNCT
faba-268	42	15	who	who	PRON
faba-268	42	16	found	find	VERB
faba-268	42	17	that	that	SCONJ
faba-268	42	18	an	an	DET
faba-268	42	19	effective	effective	ADJ
faba-268	42	20	internal	internal	ADJ
faba-268	42	21	control	control	NOUN
faba-268	42	22	system	system	NOUN
faba-268	42	23	may	may	AUX
faba-268	42	24	reduce	reduce	VERB
faba-268	42	25	the	the	DET
faba-268	42	26	likelihood	likelihood	NOUN
faba-268	42	27	of	of	ADP
faba-268	42	28	fraud	fraud	NOUN
faba-268	42	29	.	.	PUNCT
faba-268	43	1	the	the	DET
faba-268	43	2	internal	internal	ADJ
faba-268	43	3	control	control	NOUN
faba-268	43	4	system	system	NOUN
faba-268	43	5	significantly	significantly	ADV
faba-268	43	6	impacts	impact	VERB
faba-268	43	7	fraud	fraud	NOUN
faba-268	43	8	prevention	prevention	NOUN
faba-268	43	9	according	accord	VERB
faba-268	43	10	to	to	ADP
faba-268	43	11	research	research	NOUN
faba-268	43	12	by	by	ADP
faba-268	43	13	rahmawati	rahmawati	PROPN
faba-268	43	14	et	et	PROPN
faba-268	43	15	al	al	PROPN
faba-268	43	16	.	.	PROPN
faba-268	44	1	(	(	PUNCT
faba-268	44	2	2020	2020	NUM
faba-268	44	3	)	)	PUNCT
faba-268	44	4	.	.	PUNCT
faba-268	45	1	the	the	DET
faba-268	45	2	internal	internal	ADJ
faba-268	45	3	control	control	NOUN
faba-268	45	4	system	system	NOUN
faba-268	45	5	is	be	AUX
faba-268	45	6	an	an	DET
faba-268	45	7	important	important	ADJ
faba-268	45	8	mechanism	mechanism	NOUN
faba-268	45	9	in	in	ADP
faba-268	45	10	preventing	prevent	VERB
faba-268	45	11	fraud	fraud	NOUN
faba-268	45	12	in	in	ADP
faba-268	45	13	the	the	DET
faba-268	45	14	public	public	ADJ
faba-268	45	15	sector	sector	NOUN
faba-268	45	16	.	.	PUNCT
faba-268	46	1	according	accord	VERB
faba-268	46	2	to	to	ADP
faba-268	46	3	batkunde	batkunde	PROPN
faba-268	46	4	et	et	PROPN
faba-268	46	5	al	al	PROPN
faba-268	46	6	.	.	PROPN
faba-268	47	1	(	(	PUNCT
faba-268	47	2	2024	2024	NUM
faba-268	47	3	)	)	PUNCT
faba-268	47	4	effective	effective	ADJ
faba-268	47	5	internal	internal	ADJ
faba-268	47	6	control	control	NOUN
faba-268	47	7	includes	include	VERB
faba-268	47	8	risk	risk	NOUN
faba-268	47	9	assessment	assessment	NOUN
faba-268	47	10	,	,	PUNCT
faba-268	47	11	control	control	NOUN
faba-268	47	12	activities	activity	NOUN
faba-268	47	13	,	,	PUNCT
faba-268	47	14	information	information	NOUN
faba-268	47	15	and	and	CCONJ
faba-268	47	16	communication	communication	NOUN
faba-268	47	17	,	,	PUNCT
faba-268	47	18	and	and	CCONJ
faba-268	47	19	continuous	continuous	ADJ
faba-268	47	20	monitoring	monitoring	NOUN
faba-268	47	21	.	.	PUNCT
faba-268	48	1	implementation	implementation	NOUN
faba-268	48	2	of	of	ADP
faba-268	48	3	this	this	DET
faba-268	48	4	system	system	NOUN
faba-268	48	5	can	can	AUX
faba-268	48	6	identify	identify	VERB
faba-268	48	7	potential	potential	ADJ
faba-268	48	8	fraud	fraud	NOUN
faba-268	48	9	risks	risk	NOUN
faba-268	48	10	early	early	ADV
faba-268	48	11	and	and	CCONJ
faba-268	48	12	ensure	ensure	VERB
faba-268	48	13	that	that	SCONJ
faba-268	48	14	the	the	DET
faba-268	48	15	use	use	NOUN
faba-268	48	16	of	of	ADP
faba-268	48	17	funds	fund	NOUN
faba-268	48	18	is	be	AUX
faba-268	48	19	in	in	ADP
faba-268	48	20	accordance	accordance	NOUN
faba-268	48	21	with	with	ADP
faba-268	48	22	applicable	applicable	ADJ
faba-268	48	23	regulations	regulation	NOUN
faba-268	48	24	.	.	PUNCT
faba-268	49	1	k.	k.	PROPN
faba-268	49	2	w.sari	w.sari	PROPN
faba-268	49	3	,	,	PUNCT
faba-268	49	4	b.	b.	PROPN
faba-268	49	5	santoso	santoso	PROPN
faba-268	49	6	,	,	PUNCT
faba-268	49	7	e.	e.	PROPN
faba-268	49	8	pituringsih/	pituringsih/	NUM
faba-268	49	9	finance	finance	NOUN
faba-268	49	10	,	,	PUNCT
faba-268	49	11	accounting	accounting	NOUN
faba-268	49	12	and	and	CCONJ
faba-268	49	13	business	business	NOUN
faba-268	49	14	analysis	analysis	NOUN
faba-268	49	15	,	,	PUNCT
faba-268	49	16	volume	volume	NOUN
faba-268	49	17	7	7	NUM
faba-268	49	18	,	,	PUNCT
faba-268	49	19	issue	issue	NOUN
faba-268	49	20	2	2	NUM
faba-268	49	21	,	,	PUNCT
faba-268	49	22	2025	2025	NUM
faba-268	49	23	191	191	NUM
faba-268	49	24	the	the	DET
faba-268	49	25	study	study	NOUN
faba-268	49	26	by	by	ADP
faba-268	49	27	rachman	rachman	NOUN
faba-268	49	28	et	et	PROPN
faba-268	49	29	al	al	PROPN
faba-268	49	30	.	.	PROPN
faba-268	50	1	(	(	PUNCT
faba-268	50	2	2021	2021	NUM
faba-268	50	3	)	)	PUNCT
faba-268	50	4	shows	show	VERB
faba-268	50	5	that	that	SCONJ
faba-268	50	6	internal	internal	ADJ
faba-268	50	7	control	control	NOUN
faba-268	50	8	has	have	VERB
faba-268	50	9	a	a	DET
faba-268	50	10	significant	significant	ADJ
faba-268	50	11	influence	influence	NOUN
faba-268	50	12	on	on	ADP
faba-268	50	13	fraud	fraud	NOUN
faba-268	50	14	prevention	prevention	NOUN
faba-268	50	15	in	in	ADP
faba-268	50	16	hospitals	hospital	NOUN
faba-268	50	17	,	,	PUNCT
faba-268	50	18	with	with	ADP
faba-268	50	19	strict	strict	ADJ
faba-268	50	20	supervision	supervision	NOUN
faba-268	50	21	and	and	CCONJ
faba-268	50	22	clear	clear	ADJ
faba-268	50	23	procedures	procedure	NOUN
faba-268	50	24	,	,	PUNCT
faba-268	50	25	organizations	organization	NOUN
faba-268	50	26	can	can	AUX
faba-268	50	27	minimize	minimize	VERB
faba-268	50	28	opportunities	opportunity	NOUN
faba-268	50	29	for	for	ADP
faba-268	50	30	fraud	fraud	NOUN
faba-268	50	31	.	.	PUNCT
faba-268	51	1	accountability	accountability	NOUN
faba-268	51	2	is	be	AUX
faba-268	51	3	another	another	DET
faba-268	51	4	measure	measure	NOUN
faba-268	51	5	that	that	PRON
faba-268	51	6	may	may	AUX
faba-268	51	7	be	be	AUX
faba-268	51	8	taken	take	VERB
faba-268	51	9	to	to	PART
faba-268	51	10	prevent	prevent	VERB
faba-268	51	11	fraud	fraud	NOUN
faba-268	51	12	.	.	PUNCT
faba-268	52	1	the	the	DET
faba-268	52	2	agent	agent	NOUN
faba-268	52	3	holding	hold	VERB
faba-268	52	4	the	the	DET
faba-268	52	5	trust	trust	NOUN
faba-268	52	6	has	have	VERB
faba-268	52	7	a	a	DET
faba-268	52	8	responsibility	responsibility	NOUN
faba-268	52	9	to	to	ADP
faba-268	52	10	the	the	DET
faba-268	52	11	principal	principal	NOUN
faba-268	52	12	who	who	PRON
faba-268	52	13	established	establish	VERB
faba-268	52	14	the	the	DET
faba-268	52	15	trust	trust	NOUN
faba-268	52	16	to	to	PART
faba-268	52	17	account	account	VERB
faba-268	52	18	for	for	ADP
faba-268	52	19	all	all	DET
faba-268	52	20	actions	action	NOUN
faba-268	52	21	taken	take	VERB
faba-268	52	22	by	by	ADP
faba-268	52	23	the	the	DET
faba-268	52	24	agent	agent	NOUN
faba-268	52	25	including	include	VERB
faba-268	52	26	limited	limit	VERB
faba-268	52	27	to	to	ADP
faba-268	52	28	reporting	report	VERB
faba-268	52	29	and	and	CCONJ
faba-268	52	30	disclosing	disclose	VERB
faba-268	52	31	relevant	relevant	ADJ
faba-268	52	32	information	information	NOUN
faba-268	52	33	.	.	PUNCT
faba-268	53	1	rahmawati	rahmawati	NOUN
faba-268	53	2	et	et	PROPN
faba-268	53	3	al	al	PROPN
faba-268	53	4	.	.	PROPN
faba-268	53	5	(	(	PUNCT
faba-268	53	6	2020	2020	NUM
faba-268	53	7	)	)	PUNCT
faba-268	53	8	found	find	VERB
faba-268	53	9	that	that	SCONJ
faba-268	53	10	accountability	accountability	NOUN
faba-268	53	11	significantly	significantly	ADV
faba-268	53	12	affects	affect	VERB
faba-268	53	13	fraud	fraud	NOUN
faba-268	53	14	prevention	prevention	NOUN
faba-268	53	15	,	,	PUNCT
faba-268	53	16	therefore	therefore	ADV
faba-268	53	17	this	this	PRON
faba-268	53	18	makes	make	VERB
faba-268	53	19	sense	sense	NOUN
faba-268	53	20	.	.	PUNCT
faba-268	54	1	accountability	accountability	NOUN
faba-268	54	2	in	in	ADP
faba-268	54	3	the	the	DET
faba-268	54	4	management	management	NOUN
faba-268	54	5	of	of	ADP
faba-268	54	6	capitation	capitation	NOUN
faba-268	54	7	funds	fund	NOUN
faba-268	54	8	includes	include	VERB
faba-268	54	9	efficient	efficient	ADJ
faba-268	54	10	and	and	CCONJ
faba-268	54	11	effective	effective	ADJ
faba-268	54	12	budget	budget	NOUN
faba-268	54	13	planning	planning	NOUN
faba-268	54	14	,	,	PUNCT
faba-268	54	15	use	use	NOUN
faba-268	54	16	of	of	ADP
faba-268	54	17	funds	fund	NOUN
faba-268	54	18	according	accord	VERB
faba-268	54	19	to	to	ADP
faba-268	54	20	regulations	regulation	NOUN
faba-268	54	21	,	,	PUNCT
faba-268	54	22	and	and	CCONJ
faba-268	54	23	transparent	transparent	ADJ
faba-268	54	24	and	and	CCONJ
faba-268	54	25	easy	easy	ADJ
faba-268	54	26	-	-	PUNCT
faba-268	54	27	to	to	PART
faba-268	54	28	-	-	PUNCT
faba-268	54	29	understand	understand	VERB
faba-268	54	30	financial	financial	ADJ
faba-268	54	31	reporting	reporting	NOUN
faba-268	54	32	.	.	PUNCT
faba-268	55	1	pratiwi	pratiwi	NOUN
faba-268	55	2	et	et	PROPN
faba-268	55	3	al	al	PROPN
faba-268	55	4	.	.	PROPN
faba-268	55	5	(	(	PUNCT
faba-268	55	6	2023	2023	NUM
faba-268	55	7	)	)	PUNCT
faba-268	55	8	emphasized	emphasize	VERB
faba-268	55	9	that	that	SCONJ
faba-268	55	10	high	high	ADJ
faba-268	55	11	accountability	accountability	NOUN
faba-268	55	12	in	in	ADP
faba-268	55	13	the	the	DET
faba-268	55	14	public	public	ADJ
faba-268	55	15	sector	sector	NOUN
faba-268	55	16	can	can	AUX
faba-268	55	17	prevent	prevent	VERB
faba-268	55	18	fraud	fraud	NOUN
faba-268	55	19	by	by	ADP
faba-268	55	20	ensuring	ensure	VERB
faba-268	55	21	that	that	SCONJ
faba-268	55	22	every	every	DET
faba-268	55	23	use	use	NOUN
faba-268	55	24	of	of	ADP
faba-268	55	25	funds	fund	NOUN
faba-268	55	26	can	can	AUX
faba-268	55	27	be	be	AUX
faba-268	55	28	accounted	account	VERB
faba-268	55	29	for	for	ADP
faba-268	55	30	.	.	PUNCT
faba-268	56	1	in	in	ADP
faba-268	56	2	addition	addition	NOUN
faba-268	56	3	,	,	PUNCT
faba-268	56	4	a	a	DET
faba-268	56	5	study	study	NOUN
faba-268	56	6	by	by	ADP
faba-268	56	7	aviva	aviva	PROPN
faba-268	56	8	(	(	PUNCT
faba-268	56	9	2022	2022	NUM
faba-268	56	10	)	)	PUNCT
faba-268	56	11	shows	show	VERB
faba-268	56	12	that	that	SCONJ
faba-268	56	13	an	an	DET
faba-268	56	14	organization	organization	NOUN
faba-268	56	15	's	's	PART
faba-268	56	16	commitment	commitment	NOUN
faba-268	56	17	to	to	ADP
faba-268	56	18	accountability	accountability	NOUN
faba-268	56	19	,	,	PUNCT
faba-268	56	20	supported	support	VERB
faba-268	56	21	by	by	ADP
faba-268	56	22	a	a	DET
faba-268	56	23	strong	strong	ADJ
faba-268	56	24	internal	internal	ADJ
faba-268	56	25	control	control	NOUN
faba-268	56	26	system	system	NOUN
faba-268	56	27	,	,	PUNCT
faba-268	56	28	can	can	AUX
faba-268	56	29	significantly	significantly	ADV
faba-268	56	30	reduce	reduce	VERB
faba-268	56	31	the	the	DET
faba-268	56	32	risk	risk	NOUN
faba-268	56	33	of	of	ADP
faba-268	56	34	fraud	fraud	NOUN
faba-268	56	35	.	.	PUNCT
faba-268	57	1	when	when	SCONJ
faba-268	57	2	it	it	PRON
faba-268	57	3	comes	come	VERB
faba-268	57	4	to	to	ADP
faba-268	57	5	preventing	prevent	VERB
faba-268	57	6	fraud	fraud	NOUN
faba-268	57	7	,	,	PUNCT
faba-268	57	8	health	health	NOUN
faba-268	57	9	institutions	institution	NOUN
faba-268	57	10	need	need	VERB
faba-268	57	11	more	more	ADJ
faba-268	57	12	than	than	ADP
faba-268	57	13	just	just	ADV
faba-268	57	14	an	an	DET
faba-268	57	15	accountability	accountability	NOUN
faba-268	57	16	system	system	NOUN
faba-268	57	17	and	and	CCONJ
faba-268	57	18	an	an	DET
faba-268	57	19	internal	internal	ADJ
faba-268	57	20	control	control	NOUN
faba-268	57	21	system	system	NOUN
faba-268	57	22	.	.	PUNCT
faba-268	58	1	they	they	PRON
faba-268	58	2	also	also	ADV
faba-268	58	3	need	need	VERB
faba-268	58	4	an	an	DET
faba-268	58	5	organizational	organizational	ADJ
faba-268	58	6	ethical	ethical	ADJ
faba-268	58	7	culture	culture	NOUN
faba-268	58	8	.	.	PUNCT
faba-268	59	1	what	what	PRON
faba-268	59	2	we	we	PRON
faba-268	59	3	mean	mean	VERB
faba-268	59	4	when	when	SCONJ
faba-268	59	5	we	we	PRON
faba-268	59	6	talk	talk	VERB
faba-268	59	7	about	about	ADP
faba-268	59	8	an	an	DET
faba-268	59	9	organization	organization	NOUN
faba-268	59	10	's	's	PART
faba-268	59	11	ethical	ethical	ADJ
faba-268	59	12	culture	culture	NOUN
faba-268	59	13	is	be	AUX
faba-268	59	14	the	the	DET
faba-268	59	15	shared	share	VERB
faba-268	59	16	values	value	NOUN
faba-268	59	17	and	and	CCONJ
faba-268	59	18	norms	norm	NOUN
faba-268	59	19	that	that	SCONJ
faba-268	59	20	everyone	everyone	PRON
faba-268	59	21	works	work	VERB
faba-268	59	22	to	to	PART
faba-268	59	23	uphold	uphold	VERB
faba-268	59	24	.	.	PUNCT
faba-268	60	1	by	by	ADP
faba-268	60	2	behavior	behavior	NOUN
faba-268	60	3	here	here	ADV
faba-268	60	4	we	we	PRON
faba-268	60	5	mean	mean	VERB
faba-268	60	6	actions	action	NOUN
faba-268	60	7	that	that	PRON
faba-268	60	8	are	be	AUX
faba-268	60	9	both	both	PRON
faba-268	60	10	ethically	ethically	ADV
faba-268	60	11	acceptable	acceptable	ADJ
faba-268	60	12	and	and	CCONJ
faba-268	60	13	legally	legally	ADV
faba-268	60	14	valid	valid	ADJ
faba-268	60	15	.	.	PUNCT
faba-268	61	1	this	this	PRON
faba-268	61	2	is	be	AUX
faba-268	61	3	in	in	ADP
faba-268	61	4	agreement	agreement	NOUN
faba-268	61	5	with	with	ADP
faba-268	61	6	the	the	DET
faba-268	61	7	findings	finding	NOUN
faba-268	61	8	of	of	ADP
faba-268	61	9	susandya	susandya	X
faba-268	61	10	et	et	PROPN
faba-268	61	11	al	al	PROPN
faba-268	61	12	.	.	PROPN
faba-268	62	1	(	(	PUNCT
faba-268	62	2	2022	2022	NUM
faba-268	62	3	)	)	PUNCT
faba-268	62	4	who	who	PRON
faba-268	62	5	demonstrated	demonstrate	VERB
faba-268	62	6	that	that	SCONJ
faba-268	62	7	an	an	DET
faba-268	62	8	ethical	ethical	ADJ
faba-268	62	9	culture	culture	NOUN
faba-268	62	10	inside	inside	ADP
faba-268	62	11	a	a	DET
faba-268	62	12	business	business	NOUN
faba-268	62	13	may	may	AUX
faba-268	62	14	effectively	effectively	ADV
faba-268	62	15	reduce	reduce	VERB
faba-268	62	16	instances	instance	NOUN
faba-268	62	17	of	of	ADP
faba-268	62	18	fraud	fraud	NOUN
faba-268	62	19	.	.	PUNCT
faba-268	63	1	ethical	ethical	ADJ
faba-268	63	2	culture	culture	NOUN
faba-268	63	3	in	in	ADP
faba-268	63	4	the	the	DET
faba-268	63	5	organization	organization	NOUN
faba-268	63	6	plays	play	VERB
faba-268	63	7	an	an	DET
faba-268	63	8	important	important	ADJ
faba-268	63	9	role	role	NOUN
faba-268	63	10	in	in	ADP
faba-268	63	11	shaping	shape	VERB
faba-268	63	12	employee	employee	NOUN
faba-268	63	13	behavior	behavior	NOUN
faba-268	63	14	that	that	PRON
faba-268	63	15	upholds	uphold	VERB
faba-268	63	16	integrity	integrity	NOUN
faba-268	63	17	and	and	CCONJ
faba-268	63	18	honesty	honesty	NOUN
faba-268	63	19	.	.	PUNCT
faba-268	64	1	soehaditama	soehaditama	NOUN
faba-268	64	2	(	(	PUNCT
faba-268	64	3	2024	2024	NUM
faba-268	64	4	)	)	PUNCT
faba-268	64	5	states	state	VERB
faba-268	64	6	that	that	SCONJ
faba-268	64	7	a	a	DET
faba-268	64	8	strong	strong	ADJ
faba-268	64	9	organizational	organizational	ADJ
faba-268	64	10	culture	culture	NOUN
faba-268	64	11	,	,	PUNCT
faba-268	64	12	characterized	characterize	VERB
faba-268	64	13	by	by	ADP
faba-268	64	14	ethical	ethical	ADJ
faba-268	64	15	values	value	NOUN
faba-268	64	16	that	that	PRON
faba-268	64	17	are	be	AUX
faba-268	64	18	internalized	internalize	VERB
faba-268	64	19	by	by	ADP
faba-268	64	20	all	all	DET
faba-268	64	21	members	member	NOUN
faba-268	64	22	,	,	PUNCT
faba-268	64	23	can	can	AUX
faba-268	64	24	prevent	prevent	VERB
faba-268	64	25	fraud	fraud	NOUN
faba-268	64	26	.	.	PUNCT
faba-268	65	1	however	however	ADV
faba-268	65	2	,	,	PUNCT
faba-268	65	3	research	research	NOUN
faba-268	65	4	by	by	ADP
faba-268	65	5	wardah	wardah	PROPN
faba-268	65	6	et	et	PROPN
faba-268	65	7	al	al	PROPN
faba-268	65	8	.	.	PROPN
faba-268	66	1	(	(	PUNCT
faba-268	66	2	2022	2022	NUM
faba-268	66	3	)	)	PUNCT
faba-268	66	4	found	find	VERB
faba-268	66	5	that	that	SCONJ
faba-268	66	6	an	an	DET
faba-268	66	7	organizational	organizational	ADJ
faba-268	66	8	culture	culture	NOUN
faba-268	66	9	that	that	PRON
faba-268	66	10	is	be	AUX
faba-268	66	11	not	not	PART
faba-268	66	12	supported	support	VERB
faba-268	66	13	by	by	ADP
faba-268	66	14	an	an	DET
faba-268	66	15	effective	effective	ADJ
faba-268	66	16	whistleblowing	whistleblowing	NOUN
faba-268	66	17	system	system	NOUN
faba-268	66	18	and	and	CCONJ
faba-268	66	19	a	a	DET
faba-268	66	20	lack	lack	NOUN
faba-268	66	21	of	of	ADP
faba-268	66	22	trust	trust	NOUN
faba-268	66	23	between	between	ADP
faba-268	66	24	employees	employee	NOUN
faba-268	66	25	can	can	AUX
faba-268	66	26	reduce	reduce	VERB
faba-268	66	27	the	the	DET
faba-268	66	28	effectiveness	effectiveness	NOUN
faba-268	66	29	of	of	ADP
faba-268	66	30	ethical	ethical	ADJ
faba-268	66	31	culture	culture	NOUN
faba-268	66	32	in	in	ADP
faba-268	66	33	preventing	prevent	VERB
faba-268	66	34	fraud	fraud	NOUN
faba-268	66	35	.	.	PUNCT
faba-268	67	1	also	also	ADV
faba-268	67	2	,	,	PUNCT
faba-268	67	3	the	the	DET
faba-268	67	4	p	p	NOUN
faba-268	67	5	-	-	PUNCT
faba-268	67	6	care	care	NOUN
faba-268	67	7	app	app	NOUN
faba-268	67	8	is	be	AUX
faba-268	67	9	a	a	DET
faba-268	67	10	great	great	ADJ
faba-268	67	11	way	way	NOUN
faba-268	67	12	to	to	PART
faba-268	67	13	keep	keep	VERB
faba-268	67	14	puskesmas	puskesmas	NOUN
faba-268	67	15	capitation	capitation	NOUN
faba-268	67	16	monies	monie	NOUN
faba-268	67	17	safe	safe	ADJ
faba-268	67	18	from	from	ADP
faba-268	67	19	fraud	fraud	NOUN
faba-268	67	20	.	.	PUNCT
faba-268	68	1	p	p	X
faba-268	68	2	-	-	PUNCT
faba-268	68	3	care	care	NOUN
faba-268	68	4	is	be	AUX
faba-268	68	5	an	an	DET
faba-268	68	6	information	information	NOUN
faba-268	68	7	system	system	NOUN
faba-268	68	8	for	for	ADP
faba-268	68	9	puskesmas	puskesma	NOUN
faba-268	68	10	created	create	VERB
faba-268	68	11	by	by	ADP
faba-268	68	12	the	the	DET
faba-268	68	13	republic	republic	NOUN
faba-268	68	14	of	of	ADP
faba-268	68	15	indonesia	indonesia	PROPN
faba-268	68	16	's	's	PART
faba-268	68	17	ministry	ministry	PROPN
faba-268	68	18	of	of	ADP
faba-268	68	19	health	health	PROPN
faba-268	68	20	.	.	PUNCT
faba-268	69	1	multiple	multiple	ADJ
faba-268	69	2	components	component	NOUN
faba-268	69	3	of	of	ADP
faba-268	69	4	the	the	DET
faba-268	69	5	p	p	ADJ
faba-268	69	6	-	-	PUNCT
faba-268	69	7	care	care	NOUN
faba-268	69	8	function	function	NOUN
faba-268	69	9	for	for	ADP
faba-268	69	10	puskesmas	puskesma	NOUN
faba-268	69	11	facilitate	facilitate	VERB
faba-268	69	12	the	the	DET
faba-268	69	13	administration	administration	NOUN
faba-268	69	14	of	of	ADP
faba-268	69	15	health	health	PROPN
faba-268	69	16	care	care	NOUN
faba-268	69	17	to	to	ADP
faba-268	69	18	bpjs	bpjs	NOUN
faba-268	69	19	patients	patient	NOUN
faba-268	69	20	and	and	CCONJ
faba-268	69	21	the	the	DET
faba-268	69	22	administration	administration	NOUN
faba-268	69	23	of	of	ADP
faba-268	69	24	patient	patient	ADJ
faba-268	69	25	data	datum	NOUN
faba-268	69	26	.	.	PUNCT
faba-268	70	1	no	no	DET
faba-268	70	2	dedicated	dedicated	ADJ
faba-268	70	3	app	app	NOUN
faba-268	70	4	for	for	ADP
faba-268	70	5	preventing	prevent	VERB
faba-268	70	6	capitation	capitation	NOUN
faba-268	70	7	fund	fund	NOUN
faba-268	70	8	fraud	fraud	NOUN
faba-268	70	9	,	,	PUNCT
faba-268	70	10	the	the	DET
faba-268	70	11	fraud	fraud	NOUN
faba-268	70	12	prevention	prevention	NOUN
faba-268	70	13	team	team	NOUN
faba-268	70	14	can	can	AUX
faba-268	70	15	utilize	utilize	VERB
faba-268	70	16	online	online	ADJ
faba-268	70	17	reporting	reporting	NOUN
faba-268	70	18	tools	tool	NOUN
faba-268	70	19	like	like	ADP
faba-268	70	20	p	p	NOUN
faba-268	70	21	-	-	PUNCT
faba-268	70	22	care	care	NOUN
faba-268	70	23	to	to	PART
faba-268	70	24	keep	keep	VERB
faba-268	70	25	puskesmas	puskesma	NOUN
faba-268	70	26	safe	safe	ADJ
faba-268	70	27	from	from	ADP
faba-268	70	28	capitation	capitation	NOUN
faba-268	70	29	and	and	CCONJ
faba-268	70	30	jkn	jkn	PROPN
faba-268	70	31	fund	fund	NOUN
faba-268	70	32	fraud	fraud	NOUN
faba-268	70	33	.	.	PUNCT
faba-268	71	1	the	the	DET
faba-268	71	2	theories	theory	NOUN
faba-268	71	3	of	of	ADP
faba-268	71	4	fraud	fraud	NOUN
faba-268	71	5	triangles	triangle	NOUN
faba-268	71	6	skousen	skousen	VERB
faba-268	71	7	et	et	PROPN
faba-268	71	8	al	al	PROPN
faba-268	71	9	(	(	PUNCT
faba-268	71	10	2009	2009	NUM
faba-268	71	11	)	)	PUNCT
faba-268	71	12	and	and	CCONJ
faba-268	71	13	agency	agency	NOUN
faba-268	71	14	,	,	PUNCT
faba-268	71	15	first	first	ADV
faba-268	71	16	proposed	propose	VERB
faba-268	71	17	by	by	ADP
faba-268	71	18	jensen	jensen	PROPN
faba-268	71	19	&	&	CCONJ
faba-268	71	20	meckling	meckling	PROPN
faba-268	71	21	(	(	PUNCT
faba-268	71	22	1976	1976	NUM
faba-268	71	23	)	)	PUNCT
faba-268	71	24	,	,	PUNCT
faba-268	71	25	provide	provide	VERB
faba-268	71	26	the	the	DET
faba-268	71	27	basis	basis	NOUN
faba-268	71	28	of	of	ADP
faba-268	71	29	this	this	DET
faba-268	71	30	study	study	NOUN
faba-268	71	31	.	.	PUNCT
faba-268	72	1	three	three	NUM
faba-268	72	2	things	thing	NOUN
faba-268	72	3	rationalization	rationalization	NOUN
faba-268	72	4	,	,	PUNCT
faba-268	72	5	opportunity	opportunity	NOUN
faba-268	72	6	,	,	PUNCT
faba-268	72	7	and	and	CCONJ
faba-268	72	8	pressure	pressure	NOUN
faba-268	72	9	contribute	contribute	VERB
faba-268	72	10	to	to	ADP
faba-268	72	11	fraud	fraud	NOUN
faba-268	72	12	,	,	PUNCT
faba-268	72	13	according	accord	VERB
faba-268	72	14	to	to	ADP
faba-268	72	15	the	the	DET
faba-268	72	16	fraud	fraud	NOUN
faba-268	72	17	triangle	triangle	NOUN
faba-268	72	18	hypothesis	hypothesis	NOUN
faba-268	72	19	.	.	PUNCT
faba-268	73	1	the	the	DET
faba-268	73	2	agency	agency	NOUN
faba-268	73	3	theory	theory	NOUN
faba-268	73	4	goes	go	VERB
faba-268	73	5	on	on	ADP
faba-268	73	6	to	to	PART
faba-268	73	7	say	say	VERB
faba-268	73	8	that	that	SCONJ
faba-268	73	9	an	an	DET
faba-268	73	10	agency	agency	NOUN
faba-268	73	11	relationship	relationship	NOUN
faba-268	73	12	is	be	AUX
faba-268	73	13	a	a	DET
faba-268	73	14	contract	contract	NOUN
faba-268	73	15	between	between	ADP
faba-268	73	16	a	a	DET
faba-268	73	17	principal	principal	NOUN
faba-268	73	18	and	and	CCONJ
faba-268	73	19	an	an	DET
faba-268	73	20	agent	agent	NOUN
faba-268	73	21	whereby	whereby	SCONJ
faba-268	73	22	the	the	DET
faba-268	73	23	agent	agent	NOUN
faba-268	73	24	is	be	AUX
faba-268	73	25	hired	hire	VERB
faba-268	73	26	to	to	PART
faba-268	73	27	carry	carry	VERB
faba-268	73	28	out	out	ADP
faba-268	73	29	the	the	DET
faba-268	73	30	principal	principal	NOUN
faba-268	73	31	's	's	PART
faba-268	73	32	instructions	instruction	NOUN
faba-268	73	33	and	and	CCONJ
faba-268	73	34	make	make	VERB
faba-268	73	35	decisions	decision	NOUN
faba-268	73	36	on	on	ADP
faba-268	73	37	the	the	DET
faba-268	73	38	principal	principal	NOUN
faba-268	73	39	's	's	PART
faba-268	73	40	behalf	behalf	NOUN
faba-268	73	41	.	.	PUNCT
faba-268	74	1	for	for	ADP
faba-268	74	2	this	this	DET
faba-268	74	3	reason	reason	NOUN
faba-268	74	4	,	,	PUNCT
faba-268	74	5	fraud	fraud	NOUN
faba-268	74	6	may	may	AUX
faba-268	74	7	happen	happen	VERB
faba-268	74	8	in	in	ADP
faba-268	74	9	any	any	DET
faba-268	74	10	business	business	NOUN
faba-268	74	11	or	or	CCONJ
faba-268	74	12	organization	organization	NOUN
faba-268	74	13	when	when	SCONJ
faba-268	74	14	there	there	PRON
faba-268	74	15	is	be	VERB
faba-268	74	16	a	a	DET
faba-268	74	17	mismatch	mismatch	NOUN
faba-268	74	18	in	in	ADP
faba-268	74	19	the	the	DET
faba-268	74	20	amount	amount	NOUN
faba-268	74	21	of	of	ADP
faba-268	74	22	information	information	NOUN
faba-268	74	23	available	available	ADJ
faba-268	74	24	to	to	ADP
faba-268	74	25	the	the	DET
faba-268	74	26	agent	agent	NOUN
faba-268	74	27	and	and	CCONJ
faba-268	74	28	the	the	DET
faba-268	74	29	principal	principal	NOUN
faba-268	74	30	;	;	PUNCT
faba-268	74	31	puskesmas	puskesma	NOUN
faba-268	74	32	are	be	AUX
faba-268	74	33	no	no	DET
faba-268	74	34	exception	exception	NOUN
faba-268	74	35	.	.	PUNCT
faba-268	75	1	in	in	ADP
faba-268	75	2	order	order	NOUN
faba-268	75	3	to	to	PART
faba-268	75	4	avoid	avoid	VERB
faba-268	75	5	the	the	DET
faba-268	75	6	possibility	possibility	NOUN
faba-268	75	7	of	of	ADP
faba-268	75	8	capitation	capitation	NOUN
faba-268	75	9	fund	fund	NOUN
faba-268	75	10	fraud	fraud	NOUN
faba-268	75	11	at	at	ADP
faba-268	75	12	puskesmas	puskesma	NOUN
faba-268	75	13	,	,	PUNCT
faba-268	75	14	it	it	PRON
faba-268	75	15	is	be	AUX
faba-268	75	16	crucial	crucial	ADJ
faba-268	75	17	to	to	PART
faba-268	75	18	establish	establish	VERB
faba-268	75	19	a	a	DET
faba-268	75	20	strong	strong	ADJ
faba-268	75	21	internal	internal	ADJ
faba-268	75	22	control	control	NOUN
faba-268	75	23	system	system	NOUN
faba-268	75	24	,	,	PUNCT
faba-268	75	25	hold	hold	VERB
faba-268	75	26	employees	employee	NOUN
faba-268	75	27	accountable	accountable	ADJ
faba-268	75	28	,	,	PUNCT
faba-268	75	29	foster	foster	VERB
faba-268	75	30	an	an	DET
faba-268	75	31	ethical	ethical	ADJ
faba-268	75	32	culture	culture	NOUN
faba-268	75	33	inside	inside	ADP
faba-268	75	34	the	the	DET
faba-268	75	35	firm	firm	NOUN
faba-268	75	36	,	,	PUNCT
faba-268	75	37	and	and	CCONJ
faba-268	75	38	use	use	VERB
faba-268	75	39	the	the	DET
faba-268	75	40	p	p	ADJ
faba-268	75	41	-	-	PUNCT
faba-268	75	42	care	care	NOUN
faba-268	75	43	program	program	NOUN
faba-268	75	44	.	.	PUNCT
faba-268	76	1	according	accord	VERB
faba-268	76	2	to	to	ADP
faba-268	76	3	the	the	DET
faba-268	76	4	above	above	ADJ
faba-268	76	5	explanation	explanation	NOUN
faba-268	76	6	,	,	PUNCT
faba-268	76	7	there	there	PRON
faba-268	76	8	is	be	VERB
faba-268	76	9	room	room	NOUN
faba-268	76	10	for	for	ADP
faba-268	76	11	more	more	ADJ
faba-268	76	12	study	study	NOUN
faba-268	76	13	that	that	PRON
faba-268	76	14	might	might	AUX
faba-268	76	15	address	address	VERB
faba-268	76	16	the	the	DET
faba-268	76	17	issue	issue	NOUN
faba-268	76	18	of	of	ADP
faba-268	76	19	capitation	capitation	NOUN
faba-268	76	20	fund	fund	NOUN
faba-268	76	21	fraud	fraud	NOUN
faba-268	76	22	involving	involve	VERB
faba-268	76	23	puskesmas	puskesma	NOUN
faba-268	76	24	in	in	ADP
faba-268	76	25	mataram	mataram	PROPN
faba-268	76	26	city	city	NOUN
faba-268	76	27	by	by	ADP
faba-268	76	28	using	use	VERB
faba-268	76	29	the	the	DET
faba-268	76	30	p	p	ADJ
faba-268	76	31	-	-	PUNCT
faba-268	76	32	care	care	NOUN
faba-268	76	33	application	application	NOUN
faba-268	76	34	as	as	ADP
faba-268	76	35	a	a	DET
faba-268	76	36	unique	unique	ADJ
faba-268	76	37	research	research	NOUN
faba-268	76	38	variable	variable	NOUN
faba-268	76	39	.	.	PUNCT
faba-268	77	1	in	in	ADP
faba-268	77	2	order	order	NOUN
faba-268	77	3	to	to	PART
faba-268	77	4	combat	combat	VERB
faba-268	77	5	capitation	capitation	NOUN
faba-268	77	6	fund	fund	NOUN
faba-268	77	7	fraud	fraud	NOUN
faba-268	77	8	at	at	ADP
faba-268	77	9	the	the	DET
faba-268	77	10	mataram	mataram	PROPN
faba-268	77	11	city	city	PROPN
faba-268	77	12	health	health	PROPN
faba-268	77	13	facility	facility	NOUN
faba-268	77	14	,	,	PUNCT
faba-268	77	15	researchers	researcher	NOUN
faba-268	77	16	are	be	AUX
faba-268	77	17	encouraged	encourage	VERB
faba-268	77	18	to	to	PART
faba-268	77	19	adopt	adopt	VERB
faba-268	77	20	a	a	DET
faba-268	77	21	quantitative	quantitative	ADJ
faba-268	77	22	method	method	NOUN
faba-268	77	23	.	.	PUNCT
faba-268	78	1	the	the	DET
faba-268	78	2	innovation	innovation	NOUN
faba-268	78	3	of	of	ADP
faba-268	78	4	the	the	DET
faba-268	78	5	study	study	NOUN
faba-268	78	6	lies	lie	VERB
faba-268	78	7	in	in	ADP
faba-268	78	8	the	the	DET
faba-268	78	9	variable	variable	ADJ
faba-268	78	10	usage	usage	NOUN
faba-268	78	11	of	of	ADP
faba-268	78	12	the	the	DET
faba-268	78	13	p	p	ADJ
faba-268	78	14	-	-	PUNCT
faba-268	78	15	care	care	NOUN
faba-268	78	16	application	application	NOUN
faba-268	78	17	.	.	PUNCT
faba-268	79	1	a	a	DET
faba-268	79	2	qualitative	qualitative	ADJ
faba-268	79	3	technique	technique	NOUN
faba-268	79	4	is	be	AUX
faba-268	79	5	often	often	ADV
faba-268	79	6	used	use	VERB
faba-268	79	7	in	in	ADP
faba-268	79	8	research	research	NOUN
faba-268	79	9	concerning	concern	VERB
faba-268	79	10	the	the	DET
faba-268	79	11	p	p	ADJ
faba-268	79	12	-	-	PUNCT
faba-268	79	13	care	care	NOUN
faba-268	79	14	application	application	NOUN
faba-268	79	15	.	.	PUNCT
faba-268	80	1	researchers	researcher	NOUN
faba-268	80	2	are	be	AUX
faba-268	80	3	convinced	convinced	ADJ
faba-268	80	4	that	that	SCONJ
faba-268	80	5	this	this	DET
faba-268	80	6	study	study	NOUN
faba-268	80	7	is	be	AUX
faba-268	80	8	vital	vital	ADJ
faba-268	80	9	to	to	PART
faba-268	80	10	conduct	conduct	VERB
faba-268	80	11	due	due	ADP
faba-268	80	12	to	to	ADP
faba-268	80	13	the	the	DET
faba-268	80	14	rising	rise	VERB
faba-268	80	15	occurrence	occurrence	NOUN
faba-268	80	16	of	of	ADP
faba-268	80	17	capitation	capitation	NOUN
faba-268	80	18	fund	fund	NOUN
faba-268	80	19	fraud	fraud	NOUN
faba-268	80	20	.	.	PUNCT
faba-268	81	1	methods	method	NOUN
faba-268	81	2	this	this	DET
faba-268	81	3	study	study	NOUN
faba-268	81	4	is	be	AUX
faba-268	81	5	an	an	DET
faba-268	81	6	associative	associative	ADJ
faba-268	81	7	study	study	NOUN
faba-268	81	8	with	with	ADP
faba-268	81	9	a	a	DET
faba-268	81	10	quantitative	quantitative	ADJ
faba-268	81	11	approach	approach	NOUN
faba-268	81	12	.	.	PUNCT
faba-268	82	1	an	an	DET
faba-268	82	2	associative	associative	ADJ
faba-268	82	3	study	study	NOUN
faba-268	82	4	is	be	AUX
faba-268	82	5	a	a	DET
faba-268	82	6	study	study	NOUN
faba-268	82	7	that	that	PRON
faba-268	82	8	aims	aim	VERB
faba-268	82	9	to	to	PART
faba-268	82	10	determine	determine	VERB
faba-268	82	11	the	the	DET
faba-268	82	12	relationship	relationship	NOUN
faba-268	82	13	between	between	ADP
faba-268	82	14	two	two	NUM
faba-268	82	15	or	or	CCONJ
faba-268	82	16	more	more	ADJ
faba-268	82	17	variables	variable	NOUN
faba-268	82	18	(	(	PUNCT
faba-268	82	19	sugiyono	sugiyono	NOUN
faba-268	82	20	2018	2018	NUM
faba-268	82	21	)	)	PUNCT
faba-268	82	22	.	.	PUNCT
faba-268	83	1	this	this	DET
faba-268	83	2	type	type	NOUN
faba-268	83	3	of	of	ADP
faba-268	83	4	study	study	NOUN
faba-268	83	5	uses	use	VERB
faba-268	83	6	a	a	DET
faba-268	83	7	causal	causal	ADJ
faba-268	83	8	relationship	relationship	NOUN
faba-268	83	9	,	,	PUNCT
faba-268	83	10	which	which	PRON
faba-268	83	11	is	be	AUX
faba-268	83	12	a	a	DET
faba-268	83	13	cause	cause	VERB
faba-268	83	14	-	-	PUNCT
faba-268	83	15	and	and	CCONJ
faba-268	83	16	-	-	PUNCT
faba-268	83	17	effect	effect	NOUN
faba-268	83	18	relationship	relationship	NOUN
faba-268	83	19	,	,	PUNCT
faba-268	83	20	where	where	SCONJ
faba-268	83	21	internal	internal	ADJ
faba-268	83	22	control	control	NOUN
faba-268	83	23	systems	system	NOUN
faba-268	83	24	,	,	PUNCT
faba-268	83	25	accountability	accountability	NOUN
faba-268	83	26	,	,	PUNCT
faba-268	83	27	organizational	organizational	ADJ
faba-268	83	28	ethical	ethical	ADJ
faba-268	83	29	culture	culture	NOUN
faba-268	83	30	,	,	PUNCT
faba-268	83	31	and	and	CCONJ
faba-268	83	32	p	p	X
faba-268	83	33	-	-	PUNCT
faba-268	83	34	care	care	NOUN
faba-268	83	35	influence	influence	NOUN
faba-268	83	36	the	the	DET
faba-268	83	37	prevention	prevention	NOUN
faba-268	83	38	of	of	ADP
faba-268	83	39	capitation	capitation	NOUN
faba-268	83	40	fund	fund	NOUN
faba-268	83	41	fraud	fraud	NOUN
faba-268	83	42	.	.	PUNCT
faba-268	84	1	the	the	DET
faba-268	84	2	research	research	NOUN
faba-268	84	3	location	location	NOUN
faba-268	84	4	is	be	AUX
faba-268	84	5	a	a	DET
faba-268	84	6	place	place	NOUN
faba-268	84	7	where	where	SCONJ
faba-268	84	8	researchers	researcher	NOUN
faba-268	84	9	obtain	obtain	VERB
faba-268	84	10	information	information	NOUN
faba-268	84	11	about	about	ADP
faba-268	84	12	the	the	DET
faba-268	84	13	required	require	VERB
faba-268	84	14	data	datum	NOUN
faba-268	84	15	.	.	PUNCT
faba-268	85	1	this	this	DET
faba-268	85	2	research	research	NOUN
faba-268	85	3	was	be	AUX
faba-268	85	4	conducted	conduct	VERB
faba-268	85	5	at	at	ADP
faba-268	85	6	puskesmas	puskesma	NOUN
faba-268	85	7	in	in	ADP
faba-268	85	8	mataram	mataram	PROPN
faba-268	85	9	city	city	NOUN
faba-268	85	10	in	in	ADP
faba-268	85	11	2024	2024	NUM
faba-268	85	12	,	,	PUNCT
faba-268	85	13	with	with	ADP
faba-268	85	14	a	a	DET
faba-268	85	15	focus	focus	NOUN
faba-268	85	16	on	on	ADP
faba-268	85	17	puskesmas	puskesma	NOUN
faba-268	85	18	that	that	PRON
faba-268	85	19	are	be	AUX
faba-268	85	20	directly	directly	ADV
faba-268	85	21	involved	involve	VERB
faba-268	85	22	in	in	ADP
faba-268	85	23	receiving	receive	VERB
faba-268	85	24	capitation	capitation	NOUN
faba-268	85	25	funds	fund	NOUN
faba-268	85	26	.	.	PUNCT
faba-268	86	1	the	the	DET
faba-268	86	2	selection	selection	NOUN
faba-268	86	3	of	of	ADP
faba-268	86	4	puskesmas	puskesma	NOUN
faba-268	86	5	in	in	ADP
faba-268	86	6	city	city	NOUN
faba-268	86	7	x	x	PUNCT
faba-268	86	8	was	be	AUX
faba-268	86	9	due	due	ADJ
faba-268	86	10	to	to	ADP
faba-268	86	11	the	the	DET
faba-268	86	12	disclosure	disclosure	NOUN
faba-268	86	13	of	of	ADP
faba-268	86	14	a	a	DET
faba-268	86	15	case	case	NOUN
faba-268	86	16	related	relate	VERB
faba-268	86	17	to	to	ADP
faba-268	86	18	capitation	capitation	NOUN
faba-268	86	19	fund	fund	NOUN
faba-268	86	20	fraud	fraud	NOUN
faba-268	86	21	located	locate	VERB
faba-268	86	22	at	at	ADP
faba-268	86	23	puskesmas	puskesmas	PROPN
faba-268	86	24	y	y	PROPN
faba-268	86	25	in	in	ADP
faba-268	86	26	city	city	NOUN
faba-268	86	27	x	x	PUNCT
faba-268	86	28	resulting	result	VERB
faba-268	86	29	in	in	ADP
faba-268	86	30	a	a	DET
faba-268	86	31	government	government	NOUN
faba-268	86	32	loss	loss	NOUN
faba-268	86	33	of	of	ADP
faba-268	86	34	rp	rp	NOUN
faba-268	86	35	.	.	PUNCT
faba-268	87	1	690	690	NUM
faba-268	87	2	million	million	NUM
faba-268	87	3	.	.	PUNCT
faba-268	88	1	workers	worker	NOUN
faba-268	88	2	from	from	ADP
faba-268	88	3	eleven	eleven	NUM
faba-268	88	4	major	major	ADJ
faba-268	88	5	puskesmas	puskesma	NOUN
faba-268	88	6	and	and	CCONJ
faba-268	88	7	seventeen	seventeen	NUM
faba-268	88	8	auxiliary	auxiliary	ADJ
faba-268	88	9	puskesmas	puskesma	NOUN
faba-268	88	10	in	in	ADP
faba-268	88	11	city	city	NOUN
faba-268	88	12	x	x	PUNCT
faba-268	88	13	who	who	PRON
faba-268	88	14	were	be	AUX
faba-268	88	15	responsible	responsible	ADJ
faba-268	88	16	for	for	ADP
faba-268	88	17	administering	administer	VERB
faba-268	88	18	capitation	capitation	NOUN
faba-268	88	19	funds	fund	NOUN
faba-268	88	20	and	and	CCONJ
faba-268	88	21	the	the	DET
faba-268	88	22	p	p	NOUN
faba-268	88	23	-	-	PUNCT
faba-268	88	24	care	care	NOUN
faba-268	88	25	app	app	NOUN
faba-268	88	26	made	make	VERB
faba-268	88	27	up	up	ADP
faba-268	88	28	the	the	DET
faba-268	88	29	population	population	NOUN
faba-268	88	30	studied	study	VERB
faba-268	88	31	.	.	PUNCT
faba-268	89	1	sugiyono	sugiyono	PROPN
faba-268	89	2	(	(	PUNCT
faba-268	89	3	2018	2018	NUM
faba-268	89	4	)	)	PUNCT
faba-268	89	5	explains	explain	VERB
faba-268	89	6	that	that	SCONJ
faba-268	89	7	this	this	DET
faba-268	89	8	study	study	NOUN
faba-268	89	9	's	's	PART
faba-268	89	10	sample	sample	NOUN
faba-268	89	11	method	method	NOUN
faba-268	89	12	was	be	AUX
faba-268	89	13	purposive	purposive	ADJ
faba-268	89	14	sampling	sampling	NOUN
faba-268	89	15	,	,	PUNCT
faba-268	89	16	a	a	DET
faba-268	89	17	method	method	NOUN
faba-268	89	18	that	that	PRON
faba-268	89	19	k.	k.	PROPN
faba-268	89	20	w.sari	w.sari	PROPN
faba-268	89	21	,	,	PUNCT
faba-268	89	22	b.	b.	PROPN
faba-268	89	23	santoso	santoso	PROPN
faba-268	89	24	,	,	PUNCT
faba-268	89	25	e.	e.	PROPN
faba-268	89	26	pituringsih/	pituringsih/	NUM
faba-268	89	27	finance	finance	NOUN
faba-268	89	28	,	,	PUNCT
faba-268	89	29	accounting	accounting	NOUN
faba-268	89	30	and	and	CCONJ
faba-268	89	31	business	business	NOUN
faba-268	89	32	analysis	analysis	NOUN
faba-268	89	33	,	,	PUNCT
faba-268	89	34	volume	volume	NOUN
faba-268	89	35	7	7	NUM
faba-268	89	36	,	,	PUNCT
faba-268	89	37	issue	issue	NOUN
faba-268	89	38	2	2	NUM
faba-268	89	39	,	,	PUNCT
faba-268	89	40	2025	2025	NUM
faba-268	89	41	192	192	NUM
faba-268	89	42	takes	take	VERB
faba-268	89	43	certain	certain	ADJ
faba-268	89	44	factors	factor	NOUN
faba-268	89	45	into	into	ADP
faba-268	89	46	account	account	NOUN
faba-268	89	47	.	.	PUNCT
faba-268	90	1	this	this	DET
faba-268	90	2	sample	sample	NOUN
faba-268	90	3	was	be	AUX
faba-268	90	4	conducted	conduct	VERB
faba-268	90	5	with	with	ADP
faba-268	90	6	the	the	DET
faba-268	90	7	assumption	assumption	NOUN
faba-268	90	8	that	that	SCONJ
faba-268	90	9	individuals	individual	NOUN
faba-268	90	10	with	with	ADP
faba-268	90	11	decision	decision	NOUN
faba-268	90	12	-	-	PUNCT
faba-268	90	13	making	make	VERB
faba-268	90	14	and	and	CCONJ
faba-268	90	15	financial	financial	ADJ
faba-268	90	16	-	-	PUNCT
faba-268	90	17	management	management	NOUN
faba-268	90	18	power	power	NOUN
faba-268	90	19	are	be	AUX
faba-268	90	20	familiar	familiar	ADJ
faba-268	90	21	with	with	ADP
faba-268	90	22	the	the	DET
faba-268	90	23	puskesmas	puskesma	NOUN
faba-268	90	24	'	'	PART
faba-268	90	25	capitation	capitation	NOUN
faba-268	90	26	fund	fund	NOUN
faba-268	90	27	management	management	NOUN
faba-268	90	28	practices	practice	NOUN
faba-268	90	29	.	.	PUNCT
faba-268	91	1	in	in	ADP
faba-268	91	2	addition	addition	NOUN
faba-268	91	3	,	,	PUNCT
faba-268	91	4	only	only	ADV
faba-268	91	5	employees	employee	NOUN
faba-268	91	6	who	who	PRON
faba-268	91	7	play	play	VERB
faba-268	91	8	a	a	DET
faba-268	91	9	role	role	NOUN
faba-268	91	10	in	in	ADP
faba-268	91	11	operating	operate	VERB
faba-268	91	12	the	the	DET
faba-268	91	13	p	p	ADJ
faba-268	91	14	-	-	PUNCT
faba-268	91	15	care	care	NOUN
faba-268	91	16	application	application	NOUN
faba-268	91	17	understand	understand	VERB
faba-268	91	18	the	the	DET
faba-268	91	19	duties	duty	NOUN
faba-268	91	20	and	and	CCONJ
faba-268	91	21	functions	function	NOUN
faba-268	91	22	of	of	ADP
faba-268	91	23	p	p	NOUN
faba-268	91	24	-	-	PUNCT
faba-268	91	25	care	care	NOUN
faba-268	91	26	for	for	ADP
faba-268	91	27	claiming	claim	VERB
faba-268	91	28	capitation	capitation	NOUN
faba-268	91	29	funds	fund	NOUN
faba-268	91	30	.	.	PUNCT
faba-268	92	1	based	base	VERB
faba-268	92	2	on	on	ADP
faba-268	92	3	the	the	DET
faba-268	92	4	purposive	purposive	ADJ
faba-268	92	5	sample	sample	NOUN
faba-268	92	6	method	method	NOUN
faba-268	92	7	,	,	PUNCT
faba-268	92	8	the	the	DET
faba-268	92	9	sampling	sample	VERB
faba-268	92	10	criteria	criterion	NOUN
faba-268	92	11	used	use	VERB
faba-268	92	12	are	be	AUX
faba-268	92	13	:	:	PUNCT
faba-268	92	14	1	1	X
faba-268	92	15	.	.	PUNCT
faba-268	92	16	parties	party	NOUN
faba-268	92	17	who	who	PRON
faba-268	92	18	have	have	VERB
faba-268	92	19	authority	authority	NOUN
faba-268	92	20	in	in	ADP
faba-268	92	21	financial	financial	ADJ
faba-268	92	22	management	management	NOUN
faba-268	92	23	.	.	PUNCT
faba-268	93	1	2	2	X
faba-268	93	2	.	.	X
faba-268	93	3	parties	party	NOUN
faba-268	93	4	involved	involve	VERB
faba-268	93	5	in	in	ADP
faba-268	93	6	making	make	VERB
faba-268	93	7	financial	financial	ADJ
faba-268	93	8	management	management	NOUN
faba-268	93	9	decisions	decision	NOUN
faba-268	93	10	.	.	PUNCT
faba-268	94	1	3	3	X
faba-268	94	2	.	.	X
faba-268	94	3	parties	party	NOUN
faba-268	94	4	who	who	PRON
faba-268	94	5	act	act	VERB
faba-268	94	6	as	as	ADP
faba-268	94	7	supervisors	supervisor	NOUN
faba-268	94	8	and	and	CCONJ
faba-268	94	9	are	be	AUX
faba-268	94	10	responsible	responsible	ADJ
faba-268	94	11	for	for	ADP
faba-268	94	12	the	the	DET
faba-268	94	13	operation	operation	NOUN
faba-268	94	14	of	of	ADP
faba-268	94	15	p	p	NOUN
faba-268	94	16	-	-	PUNCT
faba-268	94	17	care	care	NOUN
faba-268	94	18	.	.	PUNCT
faba-268	95	1	the	the	DET
faba-268	95	2	instrument	instrument	NOUN
faba-268	95	3	in	in	ADP
faba-268	95	4	this	this	DET
faba-268	95	5	study	study	NOUN
faba-268	95	6	is	be	AUX
faba-268	95	7	a	a	DET
faba-268	95	8	questionnaire	questionnaire	NOUN
faba-268	95	9	containing	contain	VERB
faba-268	95	10	certain	certain	ADJ
faba-268	95	11	questions	question	NOUN
faba-268	95	12	related	relate	VERB
faba-268	95	13	to	to	ADP
faba-268	95	14	the	the	DET
faba-268	95	15	variables	variable	NOUN
faba-268	95	16	studied	study	VERB
faba-268	95	17	.	.	PUNCT
faba-268	96	1	the	the	DET
faba-268	96	2	instrument	instrument	NOUN
faba-268	96	3	is	be	AUX
faba-268	96	4	compiled	compile	VERB
faba-268	96	5	based	base	VERB
faba-268	96	6	on	on	ADP
faba-268	96	7	the	the	DET
faba-268	96	8	indicators	indicator	NOUN
faba-268	96	9	contained	contain	VERB
faba-268	96	10	in	in	ADP
faba-268	96	11	the	the	DET
faba-268	96	12	research	research	NOUN
faba-268	96	13	variables	variable	NOUN
faba-268	96	14	which	which	PRON
faba-268	96	15	are	be	AUX
faba-268	96	16	described	describe	VERB
faba-268	96	17	in	in	ADP
faba-268	96	18	question	question	NOUN
faba-268	96	19	items	item	NOUN
faba-268	96	20	.	.	PUNCT
faba-268	97	1	a	a	DET
faba-268	97	2	questionnaire	questionnaire	NOUN
faba-268	97	3	is	be	AUX
faba-268	97	4	the	the	DET
faba-268	97	5	primary	primary	ADJ
faba-268	97	6	tool	tool	NOUN
faba-268	97	7	for	for	ADP
faba-268	97	8	gathering	gather	VERB
faba-268	97	9	information	information	NOUN
faba-268	97	10	in	in	ADP
faba-268	97	11	this	this	DET
faba-268	97	12	study	study	NOUN
faba-268	97	13	.	.	PUNCT
faba-268	98	1	this	this	DET
faba-268	98	2	research	research	NOUN
faba-268	98	3	makes	make	VERB
faba-268	98	4	use	use	NOUN
faba-268	98	5	of	of	ADP
faba-268	98	6	quantitative	quantitative	ADJ
faba-268	98	7	methods	method	NOUN
faba-268	98	8	by	by	ADP
faba-268	98	9	putting	put	VERB
faba-268	98	10	the	the	DET
faba-268	98	11	hypothesis	hypothesis	NOUN
faba-268	98	12	to	to	ADP
faba-268	98	13	the	the	DET
faba-268	98	14	test	test	NOUN
faba-268	98	15	with	with	ADP
faba-268	98	16	the	the	DET
faba-268	98	17	help	help	NOUN
faba-268	98	18	of	of	ADP
faba-268	98	19	the	the	DET
faba-268	98	20	smartpls	smartpls	NOUN
faba-268	98	21	3.8	3.8	NUM
faba-268	98	22	software	software	NOUN
faba-268	98	23	program	program	NOUN
faba-268	98	24	and	and	CCONJ
faba-268	98	25	the	the	DET
faba-268	98	26	partial	partial	ADJ
faba-268	98	27	least	least	ADJ
faba-268	98	28	square	square	ADJ
faba-268	98	29	(	(	PUNCT
faba-268	98	30	pls	pls	INTJ
faba-268	98	31	)	)	PUNCT
faba-268	98	32	methodology	methodology	NOUN
faba-268	98	33	.	.	PUNCT
faba-268	99	1	pls	pls	PROPN
faba-268	99	2	was	be	AUX
faba-268	99	3	used	use	VERB
faba-268	99	4	in	in	ADP
faba-268	99	5	this	this	DET
faba-268	99	6	study	study	NOUN
faba-268	99	7	because	because	SCONJ
faba-268	99	8	it	it	PRON
faba-268	99	9	is	be	AUX
faba-268	99	10	able	able	ADJ
faba-268	99	11	to	to	PART
faba-268	99	12	overcome	overcome	VERB
faba-268	99	13	multicollinearity	multicollinearity	NOUN
faba-268	99	14	,	,	PUNCT
faba-268	99	15	works	work	VERB
faba-268	99	16	well	well	ADV
faba-268	99	17	on	on	ADP
faba-268	99	18	small	small	ADJ
faba-268	99	19	samples	sample	NOUN
faba-268	99	20	,	,	PUNCT
faba-268	99	21	does	do	AUX
faba-268	99	22	not	not	PART
faba-268	99	23	require	require	VERB
faba-268	99	24	normal	normal	ADJ
faba-268	99	25	distribution	distribution	NOUN
faba-268	99	26	assumptions	assumption	NOUN
faba-268	99	27	,	,	PUNCT
faba-268	99	28	and	and	CCONJ
faba-268	99	29	focuses	focus	VERB
faba-268	99	30	on	on	ADP
faba-268	99	31	prediction	prediction	NOUN
faba-268	99	32	.	.	PUNCT
faba-268	100	1	results	result	NOUN
faba-268	100	2	and	and	CCONJ
faba-268	100	3	discussion	discussion	NOUN
faba-268	100	4	for	for	ADP
faba-268	100	5	this	this	DET
faba-268	100	6	investigation	investigation	NOUN
faba-268	100	7	,	,	PUNCT
faba-268	100	8	the	the	DET
faba-268	100	9	data	datum	NOUN
faba-268	100	10	was	be	AUX
faba-268	100	11	analyzed	analyze	VERB
faba-268	100	12	using	use	VERB
faba-268	100	13	the	the	DET
faba-268	100	14	sem	sem	ADJ
faba-268	100	15	-	-	PUNCT
faba-268	100	16	pls	pls	NOUN
faba-268	100	17	approach	approach	NOUN
faba-268	100	18	in	in	ADP
faba-268	100	19	conjunction	conjunction	NOUN
faba-268	100	20	with	with	ADP
faba-268	100	21	the	the	DET
faba-268	100	22	smart	smart	ADJ
faba-268	100	23	pls	pls	INTJ
faba-268	100	24	version	version	NOUN
faba-268	100	25	3.8	3.8	NUM
faba-268	100	26	application	application	NOUN
faba-268	100	27	.	.	PUNCT
faba-268	101	1	in	in	ADP
faba-268	101	2	smart	smart	ADJ
faba-268	101	3	pls	pls	NOUN
faba-268	101	4	3.8	3.8	NUM
faba-268	101	5	,	,	PUNCT
faba-268	101	6	building	build	VERB
faba-268	101	7	a	a	DET
faba-268	101	8	conceptual	conceptual	ADJ
faba-268	101	9	research	research	NOUN
faba-268	101	10	model	model	NOUN
faba-268	101	11	is	be	AUX
faba-268	101	12	the	the	DET
faba-268	101	13	first	first	ADJ
faba-268	101	14	step	step	NOUN
faba-268	101	15	in	in	ADP
faba-268	101	16	data	datum	NOUN
faba-268	101	17	analysis	analysis	NOUN
faba-268	101	18	.	.	PUNCT
faba-268	102	1	a	a	DET
faba-268	102	2	reflecting	reflect	VERB
faba-268	102	3	outer	outer	ADJ
faba-268	102	4	model	model	NOUN
faba-268	102	5	measurement	measurement	NOUN
faba-268	102	6	model	model	NOUN
faba-268	102	7	was	be	AUX
faba-268	102	8	used	use	VERB
faba-268	102	9	in	in	ADP
faba-268	102	10	this	this	DET
faba-268	102	11	investigation	investigation	NOUN
faba-268	102	12	.	.	PUNCT
faba-268	103	1	one	one	NUM
faba-268	103	2	term	term	NOUN
faba-268	103	3	for	for	ADP
faba-268	103	4	the	the	DET
faba-268	103	5	reflective	reflective	ADJ
faba-268	103	6	measurement	measurement	NOUN
faba-268	103	7	model	model	NOUN
faba-268	103	8	is	be	AUX
faba-268	103	9	the	the	DET
faba-268	103	10	primary	primary	ADJ
faba-268	103	11	factor	factor	NOUN
faba-268	103	12	model	model	NOUN
faba-268	103	13	.	.	PUNCT
faba-268	104	1	it	it	PRON
faba-268	104	2	states	state	VERB
faba-268	104	3	that	that	SCONJ
faba-268	104	4	latent	latent	NOUN
faba-268	104	5	constructs	construct	NOUN
faba-268	104	6	may	may	AUX
faba-268	104	7	either	either	CCONJ
faba-268	104	8	affect	affect	VERB
faba-268	104	9	the	the	DET
faba-268	104	10	covariance	covariance	NOUN
faba-268	104	11	of	of	ADP
faba-268	104	12	indicator	indicator	NOUN
faba-268	104	13	measures	measure	NOUN
faba-268	104	14	or	or	CCONJ
faba-268	104	15	characterize	characterize	VERB
faba-268	104	16	the	the	DET
faba-268	104	17	variance	variance	NOUN
faba-268	104	18	of	of	ADP
faba-268	104	19	latent	latent	NOUN
faba-268	104	20	constructs	construct	NOUN
faba-268	104	21	.	.	PUNCT
faba-268	105	1	by	by	ADP
faba-268	105	2	examining	examine	VERB
faba-268	105	3	the	the	DET
faba-268	105	4	loading	loading	NOUN
faba-268	105	5	factor	factor	NOUN
faba-268	105	6	,	,	PUNCT
faba-268	105	7	composite	composite	ADJ
faba-268	105	8	reliability	reliability	NOUN
faba-268	105	9	,	,	PUNCT
faba-268	105	10	cronbach	cronbach	VERB
faba-268	105	11	's	's	PART
faba-268	105	12	alpha	alpha	NOUN
faba-268	105	13	,	,	PUNCT
faba-268	105	14	average	average	ADJ
faba-268	105	15	variance	variance	NOUN
faba-268	105	16	extracted	extract	VERB
faba-268	105	17	,	,	PUNCT
faba-268	105	18	discriminant	discriminant	ADJ
faba-268	105	19	reliability	reliability	NOUN
faba-268	105	20	,	,	PUNCT
faba-268	105	21	and	and	CCONJ
faba-268	105	22	cross	cross	NOUN
faba-268	105	23	loading	loading	NOUN
faba-268	105	24	,	,	PUNCT
faba-268	105	25	this	this	DET
faba-268	105	26	measurement	measurement	NOUN
faba-268	105	27	approach	approach	NOUN
faba-268	105	28	ensures	ensure	VERB
faba-268	105	29	that	that	SCONJ
faba-268	105	30	the	the	DET
faba-268	105	31	study	study	NOUN
faba-268	105	32	indicators	indicator	NOUN
faba-268	105	33	are	be	AUX
faba-268	105	34	valid	valid	ADJ
faba-268	105	35	and	and	CCONJ
faba-268	105	36	reliable	reliable	ADJ
faba-268	105	37	(	(	PUNCT
faba-268	105	38	ghazali	ghazali	ADJ
faba-268	105	39	and	and	CCONJ
faba-268	105	40	latan	latan	PROPN
faba-268	105	41	2015	2015	NUM
faba-268	105	42	)	)	PUNCT
faba-268	105	43	.	.	PUNCT
faba-268	106	1	one	one	NUM
faba-268	106	2	way	way	NOUN
faba-268	106	3	to	to	PART
faba-268	106	4	find	find	VERB
faba-268	106	5	out	out	ADP
faba-268	106	6	whether	whether	SCONJ
faba-268	106	7	a	a	DET
faba-268	106	8	questionnaire	questionnaire	NOUN
faba-268	106	9	is	be	AUX
faba-268	106	10	valid	valid	ADJ
faba-268	106	11	is	be	AUX
faba-268	106	12	to	to	PART
faba-268	106	13	run	run	VERB
faba-268	106	14	it	it	PRON
faba-268	106	15	through	through	ADP
faba-268	106	16	a	a	DET
faba-268	106	17	validity	validity	NOUN
faba-268	106	18	test	test	NOUN
faba-268	106	19	,	,	PUNCT
faba-268	106	20	which	which	PRON
faba-268	106	21	looks	look	VERB
faba-268	106	22	at	at	ADP
faba-268	106	23	how	how	SCONJ
faba-268	106	24	well	well	ADV
faba-268	106	25	the	the	DET
faba-268	106	26	instrument	instrument	NOUN
faba-268	106	27	measures	measure	VERB
faba-268	106	28	each	each	DET
faba-268	106	29	variable	variable	NOUN
faba-268	106	30	and	and	CCONJ
faba-268	106	31	how	how	SCONJ
faba-268	106	32	well	well	ADV
faba-268	106	33	each	each	DET
faba-268	106	34	statement	statement	NOUN
faba-268	106	35	item	item	NOUN
faba-268	106	36	explains	explain	VERB
faba-268	106	37	the	the	DET
faba-268	106	38	variable	variable	NOUN
faba-268	106	39	.	.	PUNCT
faba-268	107	1	the	the	DET
faba-268	107	2	reliability	reliability	NOUN
faba-268	107	3	test	test	NOUN
faba-268	107	4	,	,	PUNCT
faba-268	107	5	on	on	ADP
faba-268	107	6	the	the	DET
faba-268	107	7	other	other	ADJ
faba-268	107	8	hand	hand	NOUN
faba-268	107	9	,	,	PUNCT
faba-268	107	10	involves	involve	VERB
faba-268	107	11	checking	check	VERB
faba-268	107	12	how	how	SCONJ
faba-268	107	13	well	well	ADV
faba-268	107	14	the	the	DET
faba-268	107	15	instrument	instrument	NOUN
faba-268	107	16	(	(	PUNCT
faba-268	107	17	a	a	DET
faba-268	107	18	questionnaire	questionnaire	NOUN
faba-268	107	19	in	in	ADP
faba-268	107	20	this	this	DET
faba-268	107	21	example	example	NOUN
faba-268	107	22	)	)	PUNCT
faba-268	107	23	consistently	consistently	ADV
faba-268	107	24	measures	measure	VERB
faba-268	107	25	variables	variable	NOUN
faba-268	107	26	and	and	CCONJ
faba-268	107	27	how	how	SCONJ
faba-268	107	28	accurate	accurate	ADJ
faba-268	107	29	the	the	DET
faba-268	107	30	measuring	measure	VERB
faba-268	107	31	equipment	equipment	NOUN
faba-268	107	32	is	be	AUX
faba-268	107	33	.	.	PUNCT
faba-268	108	1	you	you	PRON
faba-268	108	2	may	may	AUX
faba-268	108	3	view	view	VERB
faba-268	108	4	the	the	DET
faba-268	108	5	exterior	exterior	ADJ
faba-268	108	6	model	model	NOUN
faba-268	108	7	in	in	ADP
faba-268	108	8	the	the	DET
faba-268	108	9	picture	picture	NOUN
faba-268	108	10	below	below	ADP
faba-268	108	11	source	source	NOUN
faba-268	108	12	:	:	PUNCT
faba-268	108	13	data	datum	NOUN
faba-268	108	14	processed	process	VERB
faba-268	108	15	(	(	PUNCT
faba-268	108	16	2024	2024	NUM
faba-268	108	17	)	)	PUNCT
faba-268	108	18	figure	figure	NOUN
faba-268	108	19	1	1	NUM
faba-268	108	20	.	.	PUNCT
faba-268	108	21	outer	outer	ADJ
faba-268	108	22	model	model	NOUN
faba-268	108	23	k.	k.	PROPN
faba-268	109	1	w.sari	w.sari	PROPN
faba-268	109	2	,	,	PUNCT
faba-268	109	3	b.	b.	PROPN
faba-268	109	4	santoso	santoso	PROPN
faba-268	109	5	,	,	PUNCT
faba-268	109	6	e.	e.	PROPN
faba-268	109	7	pituringsih/	pituringsih/	NUM
faba-268	109	8	finance	finance	NOUN
faba-268	109	9	,	,	PUNCT
faba-268	109	10	accounting	accounting	NOUN
faba-268	109	11	and	and	CCONJ
faba-268	109	12	business	business	NOUN
faba-268	109	13	analysis	analysis	NOUN
faba-268	109	14	,	,	PUNCT
faba-268	109	15	volume	volume	NOUN
faba-268	109	16	7	7	NUM
faba-268	109	17	,	,	PUNCT
faba-268	109	18	issue	issue	NOUN
faba-268	109	19	2	2	NUM
faba-268	109	20	,	,	PUNCT
faba-268	109	21	2025	2025	NUM
faba-268	109	22	193	193	NUM
faba-268	109	23	figure	figure	NOUN
faba-268	109	24	1	1	NUM
faba-268	109	25	shows	show	VERB
faba-268	109	26	that	that	SCONJ
faba-268	109	27	the	the	DET
faba-268	109	28	internal	internal	ADJ
faba-268	109	29	control	control	NOUN
faba-268	109	30	system	system	NOUN
faba-268	109	31	variable	variable	NOUN
faba-268	109	32	is	be	AUX
faba-268	109	33	measured	measure	VERB
faba-268	109	34	using	use	VERB
faba-268	109	35	10	10	NUM
faba-268	109	36	statements	statement	NOUN
faba-268	109	37	with	with	ADP
faba-268	109	38	indicators	indicator	NOUN
faba-268	109	39	referring	refer	VERB
faba-268	109	40	to	to	ADP
faba-268	109	41	sulistyorini	sulistyorini	NOUN
faba-268	109	42	and	and	CCONJ
faba-268	109	43	urumsah	urumsah	ADJ
faba-268	109	44	(	(	PUNCT
faba-268	109	45	2021	2021	NUM
faba-268	109	46	)	)	PUNCT
faba-268	109	47	research	research	NOUN
faba-268	109	48	including	include	VERB
faba-268	109	49	:	:	PUNCT
faba-268	109	50	control	control	NOUN
faba-268	109	51	environment	environment	NOUN
faba-268	109	52	,	,	PUNCT
faba-268	109	53	risk	risk	NOUN
faba-268	109	54	assessment	assessment	NOUN
faba-268	109	55	,	,	PUNCT
faba-268	109	56	control	control	NOUN
faba-268	109	57	activities	activity	NOUN
faba-268	109	58	,	,	PUNCT
faba-268	109	59	information	information	NOUN
faba-268	109	60	and	and	CCONJ
faba-268	109	61	communication	communication	NOUN
faba-268	109	62	,	,	PUNCT
faba-268	109	63	monitoring	monitoring	NOUN
faba-268	109	64	.	.	PUNCT
faba-268	110	1	the	the	DET
faba-268	110	2	accountability	accountability	NOUN
faba-268	110	3	variable	variable	NOUN
faba-268	110	4	is	be	AUX
faba-268	110	5	measured	measure	VERB
faba-268	110	6	by	by	ADP
faba-268	110	7	6	6	NUM
faba-268	110	8	statements	statement	NOUN
faba-268	110	9	with	with	ADP
faba-268	110	10	research	research	NOUN
faba-268	110	11	indicators	indicator	NOUN
faba-268	110	12	referring	refer	VERB
faba-268	110	13	to	to	ADP
faba-268	110	14	research	research	NOUN
faba-268	110	15	rahmawati	rahmawati	PROPN
faba-268	110	16	et	et	PROPN
faba-268	110	17	al	al	PROPN
faba-268	110	18	.	.	PROPN
faba-268	111	1	(	(	PUNCT
faba-268	111	2	2020	2020	NUM
faba-268	111	3	)	)	PUNCT
faba-268	111	4	including	include	VERB
faba-268	111	5	:	:	PUNCT
faba-268	111	6	formulation	formulation	NOUN
faba-268	111	7	of	of	ADP
faba-268	111	8	financial	financial	ADJ
faba-268	111	9	plans	plan	NOUN
faba-268	111	10	,	,	PUNCT
faba-268	111	11	implementation	implementation	NOUN
faba-268	111	12	and	and	CCONJ
faba-268	111	13	financing	financing	NOUN
faba-268	111	14	of	of	ADP
faba-268	111	15	activities	activity	NOUN
faba-268	111	16	,	,	PUNCT
faba-268	111	17	and	and	CCONJ
faba-268	111	18	implementation	implementation	NOUN
faba-268	111	19	of	of	ADP
faba-268	111	20	financial	financial	ADJ
faba-268	111	21	reporting	reporting	NOUN
faba-268	111	22	.	.	PUNCT
faba-268	112	1	the	the	DET
faba-268	112	2	organizational	organizational	ADJ
faba-268	112	3	ethical	ethical	ADJ
faba-268	112	4	culture	culture	NOUN
faba-268	112	5	variable	variable	NOUN
faba-268	112	6	is	be	AUX
faba-268	112	7	measured	measure	VERB
faba-268	112	8	by	by	ADP
faba-268	112	9	10	10	NUM
faba-268	112	10	statements	statement	NOUN
faba-268	112	11	among	among	ADP
faba-268	112	12	others	other	NOUN
faba-268	112	13	:	:	PUNCT
faba-268	112	14	superior	superior	ADJ
faba-268	112	15	congruence	congruence	NOUN
faba-268	112	16	,	,	PUNCT
faba-268	112	17	employee	employee	NOUN
faba-268	112	18	congruence	congruence	NOUN
faba-268	112	19	,	,	PUNCT
faba-268	112	20	transparency	transparency	NOUN
faba-268	112	21	,	,	PUNCT
faba-268	112	22	discussion	discussion	NOUN
faba-268	112	23	and	and	CCONJ
faba-268	112	24	sanctions	sanction	NOUN
faba-268	112	25	.	.	PUNCT
faba-268	113	1	the	the	DET
faba-268	113	2	p	p	ADJ
faba-268	113	3	-	-	PUNCT
faba-268	113	4	care	care	NOUN
faba-268	113	5	variable	variable	NOUN
faba-268	113	6	is	be	AUX
faba-268	113	7	measured	measure	VERB
faba-268	113	8	by	by	ADP
faba-268	113	9	8	8	NUM
faba-268	113	10	statements	statement	NOUN
faba-268	113	11	with	with	ADP
faba-268	113	12	research	research	NOUN
faba-268	113	13	indicators	indicator	NOUN
faba-268	113	14	referring	refer	VERB
faba-268	113	15	to	to	ADP
faba-268	113	16	the	the	DET
faba-268	113	17	benefits	benefit	NOUN
faba-268	113	18	of	of	ADP
faba-268	113	19	the	the	DET
faba-268	113	20	p	p	ADJ
faba-268	113	21	-	-	PUNCT
faba-268	113	22	care	care	NOUN
faba-268	113	23	application	application	NOUN
faba-268	113	24	released	release	VERB
faba-268	113	25	by	by	ADP
faba-268	113	26	rizka	rizka	PROPN
faba-268	113	27	et	et	PROPN
faba-268	113	28	al	al	PROPN
faba-268	113	29	.	.	PROPN
faba-268	114	1	(	(	PUNCT
faba-268	114	2	2018	2018	NUM
faba-268	114	3	)	)	PUNCT
faba-268	114	4	including	include	VERB
faba-268	114	5	:	:	PUNCT
faba-268	114	6	transparency	transparency	NOUN
faba-268	114	7	,	,	PUNCT
faba-268	114	8	centralized	centralized	ADJ
faba-268	114	9	patient	patient	ADJ
faba-268	114	10	data	datum	NOUN
faba-268	114	11	management	management	NOUN
faba-268	114	12	,	,	PUNCT
faba-268	114	13	verification	verification	NOUN
faba-268	114	14	of	of	ADP
faba-268	114	15	ideality	ideality	NOUN
faba-268	114	16	and	and	CCONJ
faba-268	114	17	validation	validation	NOUN
faba-268	114	18	of	of	ADP
faba-268	114	19	services	service	NOUN
faba-268	114	20	and	and	CCONJ
faba-268	114	21	monitoring	monitoring	NOUN
faba-268	114	22	of	of	ADP
faba-268	114	23	the	the	DET
faba-268	114	24	use	use	NOUN
faba-268	114	25	of	of	ADP
faba-268	114	26	capitation	capitation	NOUN
faba-268	114	27	funds	fund	NOUN
faba-268	114	28	.	.	PUNCT
faba-268	115	1	the	the	DET
faba-268	115	2	fraud	fraud	NOUN
faba-268	115	3	prevention	prevention	NOUN
faba-268	115	4	variable	variable	NOUN
faba-268	115	5	was	be	AUX
faba-268	115	6	measured	measure	VERB
faba-268	115	7	using	use	VERB
faba-268	115	8	10	10	NUM
faba-268	115	9	statements	statement	NOUN
faba-268	115	10	with	with	ADP
faba-268	115	11	research	research	NOUN
faba-268	115	12	indicators	indicator	NOUN
faba-268	115	13	referring	refer	VERB
faba-268	115	14	to	to	ADP
faba-268	115	15	research	research	NOUN
faba-268	115	16	wardhani	wardhani	PROPN
faba-268	115	17	et	et	PROPN
faba-268	115	18	al	al	PROPN
faba-268	115	19	.	.	PROPN
faba-268	116	1	(	(	PUNCT
faba-268	116	2	2021	2021	NUM
faba-268	116	3	)	)	PUNCT
faba-268	116	4	among	among	ADP
faba-268	116	5	others	other	NOUN
faba-268	116	6	:	:	PUNCT
faba-268	116	7	management	management	NOUN
faba-268	116	8	responsibility	responsibility	NOUN
faba-268	116	9	for	for	ADP
faba-268	116	10	evaluating	evaluate	VERB
faba-268	116	11	fraud	fraud	NOUN
faba-268	116	12	prevention	prevention	NOUN
faba-268	116	13	,	,	PUNCT
faba-268	116	14	supervision	supervision	NOUN
faba-268	116	15	of	of	ADP
faba-268	116	16	auditors	auditor	NOUN
faba-268	116	17	,	,	PUNCT
faba-268	116	18	there	there	PRON
faba-268	116	19	is	be	VERB
faba-268	116	20	a	a	DET
faba-268	116	21	clear	clear	ADJ
faba-268	116	22	separation	separation	NOUN
faba-268	116	23	of	of	ADP
faba-268	116	24	functions	function	NOUN
faba-268	116	25	and	and	CCONJ
faba-268	116	26	responsibilities	responsibility	NOUN
faba-268	116	27	,	,	PUNCT
faba-268	116	28	providing	provide	VERB
faba-268	116	29	a	a	DET
faba-268	116	30	means	means	NOUN
faba-268	116	31	of	of	ADP
faba-268	116	32	complaint	complaint	NOUN
faba-268	116	33	.	.	PUNCT
faba-268	117	1	evaluation	evaluation	NOUN
faba-268	117	2	of	of	ADP
faba-268	117	3	the	the	DET
faba-268	117	4	measurement	measurement	NOUN
faba-268	117	5	model	model	NOUN
faba-268	117	6	(	(	PUNCT
faba-268	117	7	outer	outer	ADJ
faba-268	117	8	model	model	NOUN
faba-268	117	9	)	)	PUNCT
faba-268	117	10	testing	test	VERB
faba-268	117	11	the	the	DET
faba-268	117	12	model	model	NOUN
faba-268	117	13	's	's	PART
faba-268	117	14	validity	validity	NOUN
faba-268	117	15	and	and	CCONJ
faba-268	117	16	reliability	reliability	NOUN
faba-268	117	17	is	be	AUX
faba-268	117	18	the	the	DET
faba-268	117	19	process	process	NOUN
faba-268	117	20	of	of	ADP
faba-268	117	21	evaluating	evaluate	VERB
faba-268	117	22	the	the	DET
faba-268	117	23	measurement	measurement	NOUN
faba-268	117	24	model	model	NOUN
faba-268	117	25	,	,	PUNCT
faba-268	117	26	also	also	ADV
faba-268	117	27	known	know	VERB
faba-268	117	28	as	as	ADP
faba-268	117	29	the	the	DET
faba-268	117	30	outer	outer	ADJ
faba-268	117	31	model	model	NOUN
faba-268	117	32	.	.	PUNCT
faba-268	118	1	a	a	DET
faba-268	118	2	reflective	reflective	ADJ
faba-268	118	3	construct	construct	NOUN
faba-268	118	4	's	's	PART
faba-268	118	5	validity	validity	NOUN
faba-268	118	6	may	may	AUX
faba-268	118	7	be	be	AUX
faba-268	118	8	assessed	assess	VERB
faba-268	118	9	using	use	VERB
faba-268	118	10	convergent	convergent	NOUN
faba-268	118	11	and	and	CCONJ
faba-268	118	12	discriminant	discriminant	ADJ
faba-268	118	13	validity	validity	NOUN
faba-268	118	14	tests	test	NOUN
faba-268	118	15	.	.	PUNCT
faba-268	119	1	there	there	PRON
faba-268	119	2	need	need	VERB
faba-268	119	3	to	to	PART
faba-268	119	4	be	be	AUX
faba-268	119	5	a	a	DET
faba-268	119	6	strong	strong	ADJ
faba-268	119	7	correlation	correlation	NOUN
faba-268	119	8	between	between	ADP
faba-268	119	9	all	all	DET
faba-268	119	10	measures	measure	NOUN
faba-268	119	11	of	of	ADP
faba-268	119	12	each	each	DET
faba-268	119	13	variable	variable	NOUN
faba-268	119	14	for	for	SCONJ
faba-268	119	15	there	there	PRON
faba-268	119	16	to	to	PART
faba-268	119	17	be	be	AUX
faba-268	119	18	convergent	convergent	ADJ
faba-268	119	19	validity	validity	NOUN
faba-268	119	20	.	.	PUNCT
faba-268	120	1	each	each	DET
faba-268	120	2	variable	variable	ADJ
faba-268	120	3	indicator	indicator	NOUN
faba-268	120	4	displays	display	VERB
faba-268	120	5	its	its	PRON
faba-268	120	6	test	test	NOUN
faba-268	120	7	result	result	NOUN
faba-268	120	8	in	in	ADP
faba-268	120	9	the	the	DET
faba-268	120	10	form	form	NOUN
faba-268	120	11	of	of	ADP
faba-268	120	12	an	an	DET
faba-268	120	13	outer	outer	ADJ
faba-268	120	14	loading	loading	NOUN
faba-268	120	15	value	value	NOUN
faba-268	120	16	.	.	PUNCT
faba-268	121	1	as	as	SCONJ
faba-268	121	2	stated	state	VERB
faba-268	121	3	by	by	ADP
faba-268	121	4	hair	hair	NOUN
faba-268	121	5	et	et	PROPN
faba-268	121	6	al	al	PROPN
faba-268	121	7	.	.	PROPN
faba-268	122	1	(	(	PUNCT
faba-268	122	2	2021	2021	NUM
faba-268	122	3	)	)	PUNCT
faba-268	122	4	if	if	SCONJ
faba-268	122	5	the	the	DET
faba-268	122	6	outer	outer	ADJ
faba-268	122	7	loading	loading	NOUN
faba-268	122	8	value	value	NOUN
faba-268	122	9	of	of	ADP
faba-268	122	10	any	any	DET
faba-268	122	11	indication	indication	NOUN
faba-268	122	12	is	be	AUX
faba-268	122	13	more	more	ADJ
faba-268	122	14	than	than	ADP
faba-268	122	15	0.70	0.70	NUM
faba-268	122	16	,	,	PUNCT
faba-268	122	17	it	it	PRON
faba-268	122	18	may	may	AUX
faba-268	122	19	be	be	AUX
faba-268	122	20	deemed	deem	VERB
faba-268	122	21	constrained	constrain	VERB
faba-268	122	22	.	.	PUNCT
faba-268	123	1	here	here	ADV
faba-268	123	2	are	be	AUX
faba-268	123	3	the	the	DET
faba-268	123	4	results	result	NOUN
faba-268	123	5	of	of	ADP
faba-268	123	6	the	the	DET
faba-268	123	7	smart	smart	ADJ
faba-268	123	8	pls	pls	NOUN
faba-268	123	9	3.8	3.8	NUM
faba-268	123	10	tests	test	NOUN
faba-268	123	11	conducted	conduct	VERB
faba-268	123	12	using	use	VERB
faba-268	123	13	the	the	DET
faba-268	123	14	pls	pls	ADJ
faba-268	123	15	-	-	PUNCT
faba-268	123	16	sem	sem	NOUN
faba-268	123	17	algorithm	algorithm	NOUN
faba-268	123	18	:	:	PUNCT
faba-268	123	19	source	source	NOUN
faba-268	123	20	:	:	PUNCT
faba-268	123	21	data	datum	NOUN
faba-268	123	22	processed	process	VERB
faba-268	123	23	(	(	PUNCT
faba-268	123	24	2024	2024	NUM
faba-268	123	25	)	)	PUNCT
faba-268	123	26	figure	figure	NOUN
faba-268	123	27	2	2	NUM
faba-268	123	28	.	.	PUNCT
faba-268	123	29	outer	outer	ADJ
faba-268	123	30	model	model	NOUN
faba-268	123	31	after	after	SCONJ
faba-268	123	32	elimination	elimination	NOUN
faba-268	123	33	figure	figure	NOUN
faba-268	123	34	2	2	NUM
faba-268	123	35	of	of	ADP
faba-268	123	36	the	the	DET
faba-268	123	37	route	route	NOUN
faba-268	123	38	diagram	diagram	NOUN
faba-268	123	39	shows	show	VERB
faba-268	123	40	that	that	SCONJ
faba-268	123	41	some	some	DET
faba-268	123	42	statements	statement	NOUN
faba-268	123	43	have	have	AUX
faba-268	123	44	been	be	AUX
faba-268	123	45	removed	remove	VERB
faba-268	123	46	because	because	SCONJ
faba-268	123	47	their	their	PRON
faba-268	123	48	loading	loading	NOUN
faba-268	123	49	factor	factor	NOUN
faba-268	123	50	is	be	AUX
faba-268	123	51	below	below	ADP
faba-268	123	52	0.7	0.7	NUM
faba-268	123	53	while	while	SCONJ
faba-268	123	54	the	the	DET
faba-268	123	55	loading	loading	NOUN
faba-268	123	56	factor	factor	NOUN
faba-268	123	57	limit	limit	NOUN
faba-268	123	58	for	for	ADP
faba-268	123	59	an	an	DET
faba-268	123	60	indicator	indicator	NOUN
faba-268	123	61	to	to	PART
faba-268	123	62	be	be	AUX
faba-268	123	63	considered	consider	VERB
faba-268	123	64	reliable	reliable	ADJ
faba-268	123	65	is	be	AUX
faba-268	123	66	at	at	ADV
faba-268	123	67	least	least	ADV
faba-268	123	68	0.7	0.7	NUM
faba-268	123	69	.	.	PUNCT
faba-268	124	1	so	so	SCONJ
faba-268	124	2	that	that	SCONJ
faba-268	124	3	the	the	DET
faba-268	124	4	x2.5	x2.5	PROPN
faba-268	124	5	,	,	PUNCT
faba-268	124	6	x3.3	x3.3	PROPN
faba-268	124	7	,	,	PUNCT
faba-268	124	8	y1.2	y1.2	PROPN
faba-268	124	9	,	,	PUNCT
faba-268	124	10	y1.3	y1.3	PROPN
faba-268	124	11	,	,	PUNCT
faba-268	124	12	and	and	CCONJ
faba-268	124	13	y1.4	y1.4	NOUN
faba-268	124	14	indicator	indicator	NOUN
faba-268	124	15	statements	statement	NOUN
faba-268	124	16	must	must	AUX
faba-268	124	17	be	be	AUX
faba-268	124	18	deleted	delete	VERB
faba-268	124	19	because	because	SCONJ
faba-268	124	20	they	they	PRON
faba-268	124	21	are	be	AUX
faba-268	124	22	not	not	PART
faba-268	124	23	reliable	reliable	ADJ
faba-268	124	24	or	or	CCONJ
faba-268	124	25	the	the	DET
faba-268	124	26	loading	loading	NOUN
faba-268	124	27	factor	factor	NOUN
faba-268	124	28	value	value	NOUN
faba-268	124	29	is	be	AUX
faba-268	124	30	below	below	ADP
faba-268	124	31	0.7	0.7	NUM
faba-268	124	32	.	.	PUNCT
faba-268	125	1	once	once	SCONJ
faba-268	125	2	the	the	DET
faba-268	125	3	faulty	faulty	ADJ
faba-268	125	4	statement	statement	NOUN
faba-268	125	5	signs	sign	NOUN
faba-268	125	6	are	be	AUX
faba-268	125	7	removed	remove	VERB
faba-268	125	8	,	,	PUNCT
faba-268	125	9	the	the	DET
faba-268	125	10	data	datum	NOUN
faba-268	125	11	can	can	AUX
faba-268	125	12	be	be	AUX
faba-268	125	13	analysed	analyse	VERB
faba-268	125	14	further	far	ADV
faba-268	125	15	and	and	CCONJ
faba-268	125	16	another	another	DET
faba-268	125	17	test	test	NOUN
faba-268	125	18	can	can	AUX
faba-268	125	19	be	be	AUX
faba-268	125	20	run	run	VERB
faba-268	125	21	to	to	PART
faba-268	125	22	determine	determine	VERB
faba-268	125	23	the	the	DET
faba-268	125	24	results	result	NOUN
faba-268	125	25	of	of	ADP
faba-268	125	26	the	the	DET
faba-268	125	27	study	study	NOUN
faba-268	125	28	.	.	PUNCT
faba-268	126	1	k.	k.	PROPN
faba-268	126	2	w.sari	w.sari	PROPN
faba-268	126	3	,	,	PUNCT
faba-268	126	4	b.	b.	PROPN
faba-268	126	5	santoso	santoso	PROPN
faba-268	126	6	,	,	PUNCT
faba-268	126	7	e.	e.	PROPN
faba-268	126	8	pituringsih/	pituringsih/	NUM
faba-268	126	9	finance	finance	NOUN
faba-268	126	10	,	,	PUNCT
faba-268	126	11	accounting	accounting	NOUN
faba-268	126	12	and	and	CCONJ
faba-268	126	13	business	business	NOUN
faba-268	126	14	analysis	analysis	NOUN
faba-268	126	15	,	,	PUNCT
faba-268	126	16	volume	volume	NOUN
faba-268	126	17	7	7	NUM
faba-268	126	18	,	,	PUNCT
faba-268	126	19	issue	issue	NOUN
faba-268	126	20	2	2	NUM
faba-268	126	21	,	,	PUNCT
faba-268	126	22	2025	2025	NUM
faba-268	126	23	194	194	NUM
faba-268	126	24	after	after	ADP
faba-268	126	25	that	that	PRON
faba-268	126	26	,	,	PUNCT
faba-268	126	27	you	you	PRON
faba-268	126	28	should	should	AUX
faba-268	126	29	strive	strive	VERB
faba-268	126	30	for	for	ADP
faba-268	126	31	dependability	dependability	NOUN
faba-268	126	32	,	,	PUNCT
faba-268	126	33	which	which	PRON
faba-268	126	34	you	you	PRON
faba-268	126	35	can	can	AUX
faba-268	126	36	do	do	VERB
faba-268	126	37	by	by	ADP
faba-268	126	38	checking	check	VERB
faba-268	126	39	for	for	ADP
faba-268	126	40	things	thing	NOUN
faba-268	126	41	like	like	ADP
faba-268	126	42	composite	composite	ADJ
faba-268	126	43	reliability	reliability	NOUN
faba-268	126	44	,	,	PUNCT
faba-268	126	45	an	an	DET
faba-268	126	46	average	average	ADJ
faba-268	126	47	variance	variance	NOUN
faba-268	126	48	extract	extract	NOUN
faba-268	126	49	(	(	PUNCT
faba-268	126	50	ave	ave	NOUN
faba-268	126	51	)	)	PUNCT
faba-268	126	52	value	value	NOUN
faba-268	126	53	more	more	ADJ
faba-268	126	54	than	than	ADP
faba-268	126	55	0.50	0.50	NUM
faba-268	126	56	,	,	PUNCT
faba-268	126	57	and	and	CCONJ
faba-268	126	58	a	a	DET
faba-268	126	59	cronbach	cronbach	ADJ
faba-268	126	60	alpha	alpha	NOUN
faba-268	126	61	value	value	NOUN
faba-268	126	62	greater	great	ADJ
faba-268	126	63	than	than	ADP
faba-268	126	64	0.70	0.70	NUM
faba-268	126	65	.	.	PUNCT
faba-268	127	1	the	the	DET
faba-268	127	2	following	follow	VERB
faba-268	127	3	is	be	AUX
faba-268	127	4	the	the	DET
faba-268	127	5	ave	ave	NOUN
faba-268	127	6	value	value	NOUN
faba-268	127	7	for	for	ADP
faba-268	127	8	each	each	DET
faba-268	127	9	variable	variable	NOUN
faba-268	127	10	,	,	PUNCT
faba-268	127	11	as	as	SCONJ
faba-268	127	12	determined	determine	VERB
faba-268	127	13	using	use	VERB
faba-268	127	14	the	the	DET
faba-268	127	15	pls	pls	PROPN
faba-268	127	16	sem	sem	NOUN
faba-268	127	17	algorithm	algorithm	NOUN
faba-268	127	18	:	:	PUNCT
faba-268	127	19	table	table	NOUN
faba-268	127	20	1	1	NUM
faba-268	127	21	.	.	PUNCT
faba-268	127	22	cronbach	cronbach	PROPN
faba-268	127	23	's	's	PART
faba-268	127	24	alpha	alpha	NOUN
faba-268	127	25	,	,	PUNCT
faba-268	127	26	and	and	CCONJ
faba-268	127	27	average	average	ADJ
faba-268	127	28	variance	variance	NOUN
faba-268	127	29	extracted	extract	VERB
faba-268	127	30	(	(	PUNCT
faba-268	127	31	ave	ave	NOUN
faba-268	127	32	)	)	PUNCT
faba-268	127	33	variable	variable	PROPN
faba-268	127	34	cronbach	cronbach	NOUN
faba-268	127	35	's	's	PART
faba-268	127	36	alpha	alpha	NOUN
faba-268	127	37	ave	ave	PROPN
faba-268	127	38	spi	spi	PROPN
faba-268	127	39	0.961	0.961	NUM
faba-268	127	40	0.743	0.743	NUM
faba-268	127	41	akt	akt	PROPN
faba-268	127	42	0.925	0.925	NUM
faba-268	127	43	0.772	0.772	NUM
faba-268	127	44	beo	beo	NOUN
faba-268	127	45	0.943	0.943	NUM
faba-268	127	46	0.685	0.685	NUM
faba-268	127	47	pc	pc	NOUN
faba-268	127	48	0.911	0.911	NUM
faba-268	127	49	0.617	0.617	NUM
faba-268	127	50	pf	pf	PROPN
faba-268	127	51	0.896	0.896	NUM
faba-268	127	52	0.618	0.618	NUM
faba-268	127	53	source	source	NOUN
faba-268	127	54	:	:	PUNCT
faba-268	127	55	smart	smart	ADJ
faba-268	127	56	pls	pls	NOUN
faba-268	127	57	3	3	NUM
faba-268	127	58	each	each	DET
faba-268	127	59	indication	indication	NOUN
faba-268	127	60	has	have	VERB
faba-268	127	61	a	a	DET
faba-268	127	62	cronbach	cronbach	NOUN
faba-268	127	63	's	's	PART
faba-268	127	64	alpha	alpha	NOUN
faba-268	127	65	value	value	NOUN
faba-268	127	66	more	more	ADJ
faba-268	127	67	than	than	ADP
faba-268	127	68	0.70	0.70	NUM
faba-268	127	69	,	,	PUNCT
faba-268	127	70	as	as	SCONJ
faba-268	127	71	shown	show	VERB
faba-268	127	72	in	in	ADP
faba-268	127	73	table	table	NOUN
faba-268	127	74	1	1	NUM
faba-268	127	75	.	.	PUNCT
faba-268	128	1	the	the	DET
faba-268	128	2	reliability	reliability	NOUN
faba-268	128	3	is	be	AUX
faba-268	128	4	considered	consider	VERB
faba-268	128	5	perfect	perfect	ADJ
faba-268	128	6	when	when	SCONJ
faba-268	128	7	cronbach	cronbach	NOUN
faba-268	128	8	's	's	PART
faba-268	128	9	alpha	alpha	NOUN
faba-268	128	10	is	be	AUX
faba-268	128	11	greater	great	ADJ
faba-268	128	12	than	than	ADP
faba-268	128	13	0.90	0.90	NUM
faba-268	128	14	.	.	PUNCT
faba-268	129	1	high	high	ADJ
faba-268	129	2	reliability	reliability	NOUN
faba-268	129	3	is	be	AUX
faba-268	129	4	indicated	indicate	VERB
faba-268	129	5	by	by	ADP
faba-268	129	6	a	a	DET
faba-268	129	7	value	value	NOUN
faba-268	129	8	between	between	ADP
faba-268	129	9	0.70	0.70	NUM
faba-268	129	10	and	and	CCONJ
faba-268	129	11	0.90	0.90	NUM
faba-268	129	12	.	.	PUNCT
faba-268	130	1	moderate	moderate	ADJ
faba-268	130	2	reliability	reliability	NOUN
faba-268	130	3	is	be	AUX
faba-268	130	4	indicated	indicate	VERB
faba-268	130	5	by	by	ADP
faba-268	130	6	a	a	DET
faba-268	130	7	value	value	NOUN
faba-268	130	8	between	between	ADP
faba-268	130	9	0.50	0.50	NUM
faba-268	130	10	and	and	CCONJ
faba-268	130	11	0.70	0.70	NUM
faba-268	130	12	.	.	PUNCT
faba-268	131	1	the	the	DET
faba-268	131	2	internal	internal	ADJ
faba-268	131	3	control	control	NOUN
faba-268	131	4	system	system	NOUN
faba-268	131	5	,	,	PUNCT
faba-268	131	6	accountability	accountability	NOUN
faba-268	131	7	,	,	PUNCT
faba-268	131	8	corporate	corporate	ADJ
faba-268	131	9	ethical	ethical	ADJ
faba-268	131	10	culture	culture	NOUN
faba-268	131	11	,	,	PUNCT
faba-268	131	12	and	and	CCONJ
faba-268	131	13	p	p	X
faba-268	131	14	-	-	PUNCT
faba-268	131	15	care	care	NOUN
faba-268	131	16	variables	variable	NOUN
faba-268	131	17	all	all	PRON
faba-268	131	18	have	have	VERB
faba-268	131	19	flawless	flawless	ADJ
faba-268	131	20	reliability	reliability	NOUN
faba-268	131	21	,	,	PUNCT
faba-268	131	22	as	as	SCONJ
faba-268	131	23	shown	show	VERB
faba-268	131	24	by	by	ADP
faba-268	131	25	a	a	DET
faba-268	131	26	cronbach	cronbach	NOUN
faba-268	131	27	's	's	PART
faba-268	131	28	alpha	alpha	NOUN
faba-268	131	29	value	value	NOUN
faba-268	131	30	greater	great	ADJ
faba-268	131	31	than	than	ADP
faba-268	131	32	0.90	0.90	NUM
faba-268	131	33	.	.	PUNCT
faba-268	132	1	the	the	DET
faba-268	132	2	fraud	fraud	NOUN
faba-268	132	3	prevention	prevention	NOUN
faba-268	132	4	variable	variable	NOUN
faba-268	132	5	is	be	AUX
faba-268	132	6	quite	quite	ADV
faba-268	132	7	reliable	reliable	ADJ
faba-268	132	8	.	.	PUNCT
faba-268	133	1	structural	structural	ADJ
faba-268	133	2	inner	inner	ADJ
faba-268	133	3	model	model	NOUN
faba-268	133	4	evaluation	evaluation	NOUN
faba-268	133	5	in	in	ADP
faba-268	133	6	order	order	NOUN
faba-268	133	7	to	to	PART
faba-268	133	8	ascertain	ascertain	VERB
faba-268	133	9	if	if	SCONJ
faba-268	133	10	the	the	DET
faba-268	133	11	connection	connection	NOUN
faba-268	133	12	is	be	AUX
faba-268	133	13	appropriate	appropriate	ADJ
faba-268	133	14	and	and	CCONJ
faba-268	133	15	the	the	DET
faba-268	133	16	model	model	NOUN
faba-268	133	17	is	be	AUX
faba-268	133	18	excellent	excellent	ADJ
faba-268	133	19	,	,	PUNCT
faba-268	133	20	an	an	DET
faba-268	133	21	examination	examination	NOUN
faba-268	133	22	of	of	ADP
faba-268	133	23	the	the	DET
faba-268	133	24	internal	internal	ADJ
faba-268	133	25	structural	structural	ADJ
faba-268	133	26	model	model	NOUN
faba-268	133	27	is	be	AUX
faba-268	133	28	conducted	conduct	VERB
faba-268	133	29	.	.	PUNCT
faba-268	134	1	the	the	DET
faba-268	134	2	f	f	NOUN
faba-268	134	3	-	-	PUNCT
faba-268	134	4	square	square	ADJ
faba-268	134	5	,	,	PUNCT
faba-268	134	6	r	r	NOUN
faba-268	134	7	-	-	ADJ
faba-268	134	8	square	square	ADJ
faba-268	134	9	,	,	PUNCT
faba-268	134	10	and	and	CCONJ
faba-268	134	11	q	q	ADJ
faba-268	134	12	-	-	PUNCT
faba-268	134	13	square	square	ADJ
faba-268	134	14	values	value	NOUN
faba-268	134	15	are	be	AUX
faba-268	134	16	examined	examine	VERB
faba-268	134	17	in	in	ADP
faba-268	134	18	many	many	ADJ
faba-268	134	19	steps	step	NOUN
faba-268	134	20	throughout	throughout	ADP
faba-268	134	21	this	this	DET
faba-268	134	22	assessment	assessment	NOUN
faba-268	134	23	(	(	PUNCT
faba-268	134	24	hair	hair	NOUN
faba-268	134	25	et	et	PROPN
faba-268	134	26	al	al	PROPN
faba-268	134	27	.	.	PROPN
faba-268	134	28	2021	2021	NUM
faba-268	134	29	)	)	PUNCT
faba-268	134	30	.	.	PUNCT
faba-268	135	1	f	f	X
faba-268	135	2	-	-	PUNCT
faba-268	135	3	square	square	NOUN
faba-268	135	4	to	to	PART
faba-268	135	5	determine	determine	VERB
faba-268	135	6	the	the	DET
faba-268	135	7	impact	impact	NOUN
faba-268	135	8	of	of	ADP
faba-268	135	9	variables	variable	NOUN
faba-268	135	10	on	on	ADP
faba-268	135	11	a	a	DET
faba-268	135	12	structural	structural	ADJ
faba-268	135	13	level	level	NOUN
faba-268	135	14	,	,	PUNCT
faba-268	135	15	the	the	DET
faba-268	135	16	f	f	PROPN
faba-268	135	17	-	-	PUNCT
faba-268	135	18	square	square	ADJ
faba-268	135	19	test	test	NOUN
faba-268	135	20	is	be	AUX
faba-268	135	21	used	use	VERB
faba-268	135	22	.	.	PUNCT
faba-268	136	1	according	accord	VERB
faba-268	136	2	to	to	ADP
faba-268	136	3	hair	hair	NOUN
faba-268	136	4	et.al	et.al	PROPN
faba-268	136	5	.	.	PUNCT
faba-268	137	1	(	(	PUNCT
faba-268	137	2	2021	2021	NUM
faba-268	137	3	)	)	PUNCT
faba-268	137	4	,	,	PUNCT
faba-268	137	5	there	there	PRON
faba-268	137	6	are	be	VERB
faba-268	137	7	three	three	NUM
faba-268	137	8	categories	category	NOUN
faba-268	137	9	for	for	ADP
faba-268	137	10	the	the	DET
faba-268	137	11	f	f	NOUN
faba-268	137	12	-	-	PUNCT
faba-268	137	13	squared	square	VERB
faba-268	137	14	value	value	NOUN
faba-268	137	15	:	:	PUNCT
faba-268	137	16	low	low	ADJ
faba-268	137	17	(	(	PUNCT
faba-268	137	18	f=0.02	f=0.02	NUM
faba-268	137	19	)	)	PUNCT
faba-268	137	20	,	,	PUNCT
faba-268	137	21	moderate	moderate	ADJ
faba-268	137	22	(	(	PUNCT
faba-268	137	23	f=0.15	f=0.15	NOUN
faba-268	137	24	)	)	PUNCT
faba-268	137	25	,	,	PUNCT
faba-268	137	26	and	and	CCONJ
faba-268	137	27	high	high	ADJ
faba-268	137	28	(	(	PUNCT
faba-268	137	29	f=0.35	f=0.35	NOUN
faba-268	137	30	)	)	PUNCT
faba-268	137	31	.	.	PUNCT
faba-268	138	1	each	each	DET
faba-268	138	2	variable	variable	NOUN
faba-268	138	3	's	's	PART
faba-268	138	4	f	f	ADJ
faba-268	138	5	-	-	PUNCT
faba-268	138	6	square	square	ADJ
faba-268	138	7	value	value	NOUN
faba-268	138	8	is	be	AUX
faba-268	138	9	as	as	SCONJ
faba-268	138	10	follows	follow	VERB
faba-268	138	11	:	:	PUNCT
faba-268	138	12	table	table	NOUN
faba-268	138	13	2	2	NUM
faba-268	138	14	.	.	PUNCT
faba-268	138	15	f	f	X
faba-268	138	16	-	-	PUNCT
faba-268	138	17	square	square	ADJ
faba-268	138	18	variable	variable	ADJ
faba-268	138	19	f	f	NOUN
faba-268	138	20	-	-	PUNCT
faba-268	138	21	square	square	ADJ
faba-268	138	22	x1	x1	ADJ
faba-268	138	23	0.103	0.103	NUM
faba-268	138	24	x2	x2	NOUN
faba-268	138	25	0.195	0.195	NUM
faba-268	138	26	x3	x3	NUM
faba-268	138	27	0.057	0.057	NUM
faba-268	138	28	x4	x4	PROPN
faba-268	138	29	0.376	0.376	NUM
faba-268	138	30	source	source	NOUN
faba-268	138	31	:	:	PUNCT
faba-268	138	32	smart	smart	ADJ
faba-268	138	33	pls	pls	NOUN
faba-268	138	34	3	3	NUM
faba-268	138	35	table	table	NOUN
faba-268	138	36	2	2	NUM
faba-268	138	37	shows	show	VERB
faba-268	138	38	that	that	SCONJ
faba-268	138	39	there	there	PRON
faba-268	138	40	is	be	VERB
faba-268	138	41	a	a	DET
faba-268	138	42	moderate	moderate	ADJ
faba-268	138	43	internal	internal	ADJ
faba-268	138	44	control	control	NOUN
faba-268	138	45	system	system	NOUN
faba-268	138	46	,	,	PUNCT
faba-268	138	47	a	a	DET
faba-268	138	48	poor	poor	ADJ
faba-268	138	49	organizational	organizational	ADJ
faba-268	138	50	ethical	ethical	ADJ
faba-268	138	51	culture	culture	NOUN
faba-268	138	52	,	,	PUNCT
faba-268	138	53	and	and	CCONJ
faba-268	138	54	a	a	DET
faba-268	138	55	high	high	ADJ
faba-268	138	56	f	f	X
faba-268	138	57	-	-	PUNCT
faba-268	138	58	square	square	ADJ
faba-268	138	59	value	value	NOUN
faba-268	138	60	for	for	ADP
faba-268	138	61	p	p	NOUN
faba-268	138	62	-	-	PUNCT
faba-268	138	63	care	care	NOUN
faba-268	138	64	.	.	PUNCT
faba-268	139	1	after	after	ADP
faba-268	139	2	analyzing	analyze	VERB
faba-268	139	3	the	the	DET
faba-268	139	4	structural	structural	ADJ
faba-268	139	5	model	model	NOUN
faba-268	139	6	,	,	PUNCT
faba-268	139	7	it	it	PRON
faba-268	139	8	is	be	AUX
faba-268	139	9	clear	clear	ADJ
faba-268	139	10	that	that	SCONJ
faba-268	139	11	p	p	X
faba-268	139	12	-	-	PUNCT
faba-268	139	13	care	care	NOUN
faba-268	139	14	has	have	VERB
faba-268	139	15	a	a	DET
faba-268	139	16	significant	significant	ADJ
faba-268	139	17	impact	impact	NOUN
faba-268	139	18	,	,	PUNCT
faba-268	139	19	corporate	corporate	ADJ
faba-268	139	20	ethical	ethical	ADJ
faba-268	139	21	culture	culture	NOUN
faba-268	139	22	has	have	VERB
faba-268	139	23	a	a	DET
faba-268	139	24	moderate	moderate	ADJ
faba-268	139	25	impact	impact	NOUN
faba-268	139	26	,	,	PUNCT
faba-268	139	27	and	and	CCONJ
faba-268	139	28	internal	internal	ADJ
faba-268	139	29	control	control	NOUN
faba-268	139	30	and	and	CCONJ
faba-268	139	31	accountability	accountability	NOUN
faba-268	139	32	have	have	VERB
faba-268	139	33	a	a	DET
faba-268	139	34	modest	modest	ADJ
faba-268	139	35	effect	effect	NOUN
faba-268	139	36	.	.	PUNCT
faba-268	140	1	r	r	X
faba-268	140	2	-	-	PUNCT
faba-268	140	3	square	square	NOUN
faba-268	140	4	to	to	PART
faba-268	140	5	find	find	VERB
faba-268	140	6	out	out	ADP
faba-268	140	7	how	how	SCONJ
faba-268	140	8	well	well	ADV
faba-268	140	9	the	the	DET
faba-268	140	10	independent	independent	ADJ
faba-268	140	11	variable	variable	NOUN
faba-268	140	12	can	can	AUX
faba-268	140	13	explain	explain	VERB
faba-268	140	14	the	the	DET
faba-268	140	15	dependent	dependent	ADJ
faba-268	140	16	variable	variable	NOUN
faba-268	140	17	,	,	PUNCT
faba-268	140	18	researchers	researcher	NOUN
faba-268	140	19	employing	employ	VERB
faba-268	140	20	smart	smart	ADJ
faba-268	140	21	pls	pls	NOUN
faba-268	140	22	use	use	VERB
faba-268	140	23	the	the	DET
faba-268	140	24	r	r	NOUN
faba-268	140	25	-	-	PUNCT
faba-268	140	26	square	square	ADJ
faba-268	140	27	test	test	NOUN
faba-268	140	28	.	.	PUNCT
faba-268	141	1	according	accord	VERB
faba-268	141	2	to	to	ADP
faba-268	141	3	ghazali	ghazali	PROPN
faba-268	141	4	&	&	CCONJ
faba-268	141	5	latan	latan	PROPN
faba-268	141	6	(	(	PUNCT
faba-268	141	7	2015	2015	NUM
faba-268	141	8	)	)	PUNCT
faba-268	141	9	an	an	DET
faba-268	141	10	r	r	NOUN
faba-268	141	11	-	-	PUNCT
faba-268	141	12	square	square	ADJ
faba-268	141	13	value	value	NOUN
faba-268	141	14	of	of	ADP
faba-268	141	15	0.67	0.67	NUM
faba-268	141	16	is	be	AUX
faba-268	141	17	considered	consider	VERB
faba-268	141	18	excellent	excellent	ADJ
faba-268	141	19	,	,	PUNCT
faba-268	141	20	0.3	0.3	NUM
faba-268	141	21	is	be	AUX
faba-268	141	22	considered	consider	VERB
faba-268	141	23	moderate	moderate	ADJ
faba-268	141	24	,	,	PUNCT
faba-268	141	25	and	and	CCONJ
faba-268	141	26	0.19	0.19	NUM
faba-268	141	27	is	be	AUX
faba-268	141	28	considered	consider	VERB
faba-268	141	29	poor	poor	ADJ
faba-268	141	30	.	.	PUNCT
faba-268	142	1	in	in	ADP
faba-268	142	2	the	the	DET
faba-268	142	3	following	follow	VERB
faba-268	142	4	table	table	NOUN
faba-268	142	5	,	,	PUNCT
faba-268	142	6	we	we	PRON
faba-268	142	7	can	can	AUX
faba-268	142	8	see	see	VERB
faba-268	142	9	the	the	DET
faba-268	142	10	study	study	NOUN
faba-268	142	11	's	's	PART
faba-268	142	12	r	r	NOUN
faba-268	142	13	-	-	PUNCT
faba-268	142	14	square	square	ADJ
faba-268	142	15	value	value	NOUN
faba-268	142	16	:	:	PUNCT
faba-268	142	17	table	table	NOUN
faba-268	142	18	3	3	NUM
faba-268	142	19	.	.	PUNCT
faba-268	142	20	r	r	X
faba-268	142	21	-	-	PUNCT
faba-268	142	22	square	square	ADJ
faba-268	142	23	r	r	NOUN
faba-268	142	24	-	-	PUNCT
faba-268	142	25	square	square	ADJ
faba-268	142	26	0.527	0.527	NUM
faba-268	142	27	source	source	NOUN
faba-268	142	28	:	:	PUNCT
faba-268	142	29	smart	smart	ADJ
faba-268	142	30	pls	pls	NOUN
faba-268	142	31	3	3	NUM
faba-268	142	32	table	table	NOUN
faba-268	142	33	3	3	NUM
faba-268	142	34	shows	show	VERB
faba-268	142	35	that	that	SCONJ
faba-268	142	36	the	the	DET
faba-268	142	37	model	model	NOUN
faba-268	142	38	's	's	PART
faba-268	142	39	r	r	NOUN
faba-268	142	40	-	-	PUNCT
faba-268	142	41	square	square	ADJ
faba-268	142	42	value	value	NOUN
faba-268	142	43	for	for	ADP
faba-268	142	44	p	p	NOUN
faba-268	142	45	-	-	PUNCT
faba-268	142	46	care	care	NOUN
faba-268	142	47	,	,	PUNCT
faba-268	142	48	corporate	corporate	ADJ
faba-268	142	49	ethical	ethical	ADJ
faba-268	142	50	culture	culture	NOUN
faba-268	142	51	,	,	PUNCT
faba-268	142	52	accountability	accountability	NOUN
faba-268	142	53	,	,	PUNCT
faba-268	142	54	and	and	CCONJ
faba-268	142	55	internal	internal	ADJ
faba-268	142	56	control	control	NOUN
faba-268	142	57	system	system	NOUN
faba-268	142	58	for	for	ADP
faba-268	142	59	fraud	fraud	NOUN
faba-268	142	60	prevention	prevention	NOUN
faba-268	142	61	is	be	AUX
faba-268	142	62	0.527	0.527	NUM
faba-268	142	63	.	.	PUNCT
faba-268	143	1	with	with	ADP
faba-268	143	2	a	a	DET
faba-268	143	3	value	value	NOUN
faba-268	143	4	of	of	ADP
faba-268	143	5	0.527	0.527	NUM
faba-268	143	6	,	,	PUNCT
faba-268	143	7	r	r	NOUN
faba-268	143	8	-	-	PUNCT
faba-268	143	9	square	square	NOUN
faba-268	143	10	is	be	AUX
faba-268	143	11	considered	consider	VERB
faba-268	143	12	modest	modest	ADJ
faba-268	143	13	.	.	PUNCT
faba-268	144	1	accordingly	accordingly	ADV
faba-268	144	2	,	,	PUNCT
faba-268	144	3	p	p	NOUN
faba-268	144	4	-	-	PUNCT
faba-268	144	5	care	care	NOUN
faba-268	144	6	,	,	PUNCT
faba-268	144	7	corporate	corporate	ADJ
faba-268	144	8	ethical	ethical	ADJ
faba-268	144	9	culture	culture	NOUN
faba-268	144	10	,	,	PUNCT
faba-268	144	11	accountability	accountability	NOUN
faba-268	144	12	,	,	PUNCT
faba-268	144	13	and	and	CCONJ
faba-268	144	14	the	the	DET
faba-268	144	15	internal	internal	ADJ
faba-268	144	16	control	control	NOUN
faba-268	144	17	system	system	NOUN
faba-268	144	18	all	all	ADV
faba-268	144	19	have	have	VERB
faba-268	144	20	a	a	DET
faba-268	144	21	moderate	moderate	ADJ
faba-268	144	22	impact	impact	NOUN
faba-268	144	23	on	on	ADP
faba-268	144	24	fraud	fraud	NOUN
faba-268	144	25	prevention	prevention	NOUN
faba-268	144	26	,	,	PUNCT
faba-268	144	27	accounting	account	VERB
faba-268	144	28	for	for	ADP
faba-268	144	29	52	52	NUM
faba-268	144	30	%	%	NOUN
faba-268	144	31	of	of	ADP
faba-268	144	32	the	the	DET
faba-268	144	33	total	total	NOUN
faba-268	144	34	.	.	PUNCT
faba-268	145	1	other	other	ADJ
faba-268	145	2	characteristics	characteristic	NOUN
faba-268	145	3	not	not	PART
faba-268	145	4	k.	k.	NOUN
faba-268	145	5	w.sari	w.sari	ADJ
faba-268	145	6	,	,	PUNCT
faba-268	145	7	b.	b.	PROPN
faba-268	145	8	santoso	santoso	PROPN
faba-268	145	9	,	,	PUNCT
faba-268	145	10	e.	e.	PROPN
faba-268	145	11	pituringsih/	pituringsih/	NUM
faba-268	145	12	finance	finance	NOUN
faba-268	145	13	,	,	PUNCT
faba-268	145	14	accounting	accounting	NOUN
faba-268	145	15	and	and	CCONJ
faba-268	145	16	business	business	NOUN
faba-268	145	17	analysis	analysis	NOUN
faba-268	145	18	,	,	PUNCT
faba-268	145	19	volume	volume	NOUN
faba-268	145	20	7	7	NUM
faba-268	145	21	,	,	PUNCT
faba-268	145	22	issue	issue	NOUN
faba-268	145	23	2	2	NUM
faba-268	145	24	,	,	PUNCT
faba-268	145	25	2025	2025	NUM
faba-268	145	26	195	195	NUM
faba-268	145	27	included	include	VERB
faba-268	145	28	in	in	ADP
faba-268	145	29	this	this	DET
faba-268	145	30	study	study	NOUN
faba-268	145	31	's	's	PART
faba-268	145	32	model	model	NOUN
faba-268	145	33	account	account	NOUN
faba-268	145	34	for	for	ADP
faba-268	145	35	48	48	NUM
faba-268	145	36	%	%	NOUN
faba-268	145	37	of	of	ADP
faba-268	145	38	fraud	fraud	NOUN
faba-268	145	39	prevention	prevention	NOUN
faba-268	145	40	.	.	PUNCT
faba-268	146	1	hypothesis	hypothesis	NOUN
faba-268	146	2	test	test	NOUN
faba-268	146	3	to	to	PART
faba-268	146	4	determine	determine	VERB
faba-268	146	5	the	the	DET
faba-268	146	6	impact	impact	NOUN
faba-268	146	7	of	of	ADP
faba-268	146	8	interdependent	interdependent	ADJ
faba-268	146	9	latent	latent	NOUN
faba-268	146	10	variables	variable	NOUN
faba-268	146	11	,	,	PUNCT
faba-268	146	12	the	the	DET
faba-268	146	13	following	follow	VERB
faba-268	146	14	inner	inner	ADJ
faba-268	146	15	model	model	NOUN
faba-268	146	16	test	test	NOUN
faba-268	146	17	employs	employ	VERB
faba-268	146	18	the	the	DET
faba-268	146	19	bootstrapping	bootstrappe	VERB
faba-268	146	20	technique	technique	NOUN
faba-268	146	21	(	(	PUNCT
faba-268	146	22	ghozali	ghozali	VERB
faba-268	146	23	and	and	CCONJ
faba-268	146	24	laten	laten	VERB
faba-268	146	25	2015	2015	NUM
faba-268	146	26	)	)	PUNCT
faba-268	146	27	.	.	PUNCT
faba-268	147	1	the	the	DET
faba-268	147	2	path	path	NOUN
faba-268	147	3	coefficients	coefficient	NOUN
faba-268	147	4	table	table	NOUN
faba-268	147	5	includes	include	VERB
faba-268	147	6	the	the	DET
faba-268	147	7	p	p	NOUN
faba-268	147	8	-	-	PUNCT
faba-268	147	9	value	value	NOUN
faba-268	147	10	and	and	CCONJ
faba-268	147	11	t	t	PROPN
faba-268	147	12	-	-	PUNCT
faba-268	147	13	statistic	statistic	NOUN
faba-268	147	14	,	,	PUNCT
faba-268	147	15	which	which	PRON
faba-268	147	16	reveal	reveal	VERB
faba-268	147	17	the	the	DET
faba-268	147	18	significant	significant	ADJ
faba-268	147	19	value	value	NOUN
faba-268	147	20	.	.	PUNCT
faba-268	148	1	at	at	ADP
faba-268	148	2	the	the	DET
faba-268	148	3	5	5	NUM
faba-268	148	4	%	%	NOUN
faba-268	148	5	alpha	alpha	NOUN
faba-268	148	6	level	level	NOUN
faba-268	148	7	,	,	PUNCT
faba-268	148	8	the	the	DET
faba-268	148	9	hypothesis	hypothesis	NOUN
faba-268	148	10	's	's	PART
faba-268	148	11	significance	significance	NOUN
faba-268	148	12	value	value	NOUN
faba-268	148	13	is	be	AUX
faba-268	148	14	one	one	NUM
faba-268	148	15	-	-	PUNCT
faba-268	148	16	tailed	tail	VERB
faba-268	148	17	.	.	PUNCT
faba-268	149	1	in	in	ADP
faba-268	149	2	addition	addition	NOUN
faba-268	149	3	,	,	PUNCT
faba-268	149	4	the	the	DET
faba-268	149	5	t	t	NOUN
faba-268	149	6	-	-	PUNCT
faba-268	149	7	statistic	statistic	NOUN
faba-268	149	8	is	be	AUX
faba-268	149	9	larger	large	ADJ
faba-268	149	10	than	than	ADP
faba-268	149	11	1.66	1.66	NUM
faba-268	149	12	,	,	PUNCT
faba-268	149	13	allowing	allow	VERB
faba-268	149	14	us	we	PRON
faba-268	149	15	to	to	PART
faba-268	149	16	accept	accept	VERB
faba-268	149	17	the	the	DET
faba-268	149	18	hypothesis	hypothesis	NOUN
faba-268	149	19	.	.	PUNCT
faba-268	150	1	the	the	DET
faba-268	150	2	p	p	NOUN
faba-268	150	3	-	-	PUNCT
faba-268	150	4	values	value	NOUN
faba-268	150	5	corroborate	corroborate	VERB
faba-268	150	6	this	this	PRON
faba-268	150	7	,	,	PUNCT
faba-268	150	8	especially	especially	ADV
faba-268	150	9	when	when	SCONJ
faba-268	150	10	the	the	DET
faba-268	150	11	alpha	alpha	NOUN
faba-268	150	12	is	be	AUX
faba-268	150	13	set	set	VERB
faba-268	150	14	at	at	ADP
faba-268	150	15	5	5	NUM
faba-268	150	16	%	%	NOUN
faba-268	150	17	(	(	PUNCT
faba-268	150	18	0.05	0.05	NUM
faba-268	150	19	)	)	PUNCT
faba-268	150	20	.	.	PUNCT
faba-268	151	1	hence	hence	ADV
faba-268	151	2	,	,	PUNCT
faba-268	151	3	the	the	DET
faba-268	151	4	hypothesis	hypothesis	NOUN
faba-268	151	5	may	may	AUX
faba-268	151	6	be	be	AUX
faba-268	151	7	accepted	accept	VERB
faba-268	151	8	if	if	SCONJ
faba-268	151	9	the	the	DET
faba-268	151	10	p	p	NOUN
faba-268	151	11	-	-	PUNCT
faba-268	151	12	values	value	NOUN
faba-268	151	13	are	be	AUX
faba-268	151	14	less	less	ADJ
faba-268	151	15	than	than	ADP
faba-268	151	16	0.05	0.05	NUM
faba-268	151	17	,	,	PUNCT
faba-268	151	18	and	and	CCONJ
faba-268	151	19	rejected	reject	VERB
faba-268	151	20	if	if	SCONJ
faba-268	151	21	the	the	DET
faba-268	151	22	p	p	NOUN
faba-268	151	23	-	-	PUNCT
faba-268	151	24	values	value	NOUN
faba-268	151	25	are	be	AUX
faba-268	151	26	more	more	ADJ
faba-268	151	27	than	than	ADP
faba-268	151	28	0.05	0.05	NUM
faba-268	151	29	.	.	PUNCT
faba-268	152	1	the	the	DET
faba-268	152	2	original	original	ADJ
faba-268	152	3	sample	sample	NOUN
faba-268	152	4	table	table	NOUN
faba-268	152	5	also	also	ADV
faba-268	152	6	shows	show	VERB
faba-268	152	7	the	the	DET
faba-268	152	8	direction	direction	NOUN
faba-268	152	9	and	and	CCONJ
faba-268	152	10	size	size	NOUN
faba-268	152	11	of	of	ADP
faba-268	152	12	the	the	DET
faba-268	152	13	study	study	NOUN
faba-268	152	14	impact	impact	NOUN
faba-268	152	15	.	.	PUNCT
faba-268	153	1	in	in	ADP
faba-268	153	2	table	table	NOUN
faba-268	153	3	4	4	NUM
faba-268	153	4	below	below	ADV
faba-268	153	5	,	,	PUNCT
faba-268	153	6	the	the	DET
faba-268	153	7	following	follow	VERB
faba-268	153	8	scholars	scholar	NOUN
faba-268	153	9	provide	provide	VERB
faba-268	153	10	the	the	DET
faba-268	153	11	findings	finding	NOUN
faba-268	153	12	from	from	ADP
faba-268	153	13	the	the	DET
faba-268	153	14	study	study	NOUN
faba-268	153	15	of	of	ADP
faba-268	153	16	latent	latent	NOUN
faba-268	153	17	variables	variable	NOUN
faba-268	153	18	:	:	PUNCT
faba-268	153	19	table	table	NOUN
faba-268	153	20	4	4	NUM
faba-268	153	21	.	.	X
faba-268	153	22	hypothesis	hypothesis	NOUN
faba-268	153	23	test	test	NOUN
faba-268	153	24	results	result	VERB
faba-268	153	25	original	original	ADJ
faba-268	153	26	sample	sample	NOUN
faba-268	153	27	t	t	PROPN
faba-268	153	28	statistic	statistic	NOUN
faba-268	153	29	p	p	NOUN
faba-268	153	30	values	value	NOUN
faba-268	153	31	conclusion	conclusion	VERB
faba-268	153	32	x1	x1	PROPN
faba-268	153	33	-	-	PUNCT
faba-268	153	34	>	>	X
faba-268	153	35	y	y	PROPN
faba-268	153	36	0.243	0.243	NUM
faba-268	153	37	2.685	2.685	NUM
faba-268	153	38	0.007	0.007	NUM
faba-268	153	39	positive	positive	ADJ
faba-268	153	40	x2	x2	NOUN
faba-268	153	41	-	-	PUNCT
faba-268	153	42	>	>	X
faba-268	153	43	y	y	NOUN
faba-268	153	44	0.313	0.313	NUM
faba-268	153	45	4.340	4.340	NUM
faba-268	153	46	0.000	0.000	NUM
faba-268	153	47	positive	positive	ADJ
faba-268	153	48	x3	x3	ADJ
faba-268	153	49	-	-	PUNCT
faba-268	153	50	>	>	X
faba-268	153	51	y	y	PROPN
faba-268	153	52	0.177	0.177	NUM
faba-268	153	53	1.365	1.365	NUM
faba-268	153	54	0.173	0.173	NUM
faba-268	153	55	negative	negative	ADJ
faba-268	153	56	x4	x4	PROPN
faba-268	153	57	-	-	PUNCT
faba-268	153	58	>	>	X
faba-268	153	59	y	y	PROPN
faba-268	153	60	0.454	0.454	NUM
faba-268	153	61	5.095	5.095	NUM
faba-268	153	62	0.000	0.000	NUM
faba-268	153	63	positive	positive	ADJ
faba-268	153	64	source	source	NOUN
faba-268	153	65	:	:	PUNCT
faba-268	153	66	smart	smart	ADJ
faba-268	153	67	pls	pls	NOUN
faba-268	153	68	3	3	NUM
faba-268	153	69	the	the	DET
faba-268	153	70	results	result	NOUN
faba-268	153	71	of	of	ADP
faba-268	153	72	the	the	DET
faba-268	153	73	hypothesis	hypothesis	NOUN
faba-268	153	74	test	test	NOUN
faba-268	153	75	after	after	ADP
faba-268	153	76	the	the	DET
faba-268	153	77	use	use	NOUN
faba-268	153	78	of	of	ADP
faba-268	153	79	smart	smart	ADJ
faba-268	153	80	pls	pls	NOUN
faba-268	153	81	3.8	3.8	NUM
faba-268	153	82	are	be	AUX
faba-268	153	83	detailed	detail	VERB
faba-268	153	84	in	in	ADP
faba-268	153	85	table	table	NOUN
faba-268	153	86	4	4	NUM
faba-268	153	87	.	.	PUNCT
faba-268	154	1	we	we	PRON
faba-268	154	2	accept	accept	VERB
faba-268	154	3	as	as	ADP
faba-268	154	4	true	true	ADJ
faba-268	154	5	the	the	DET
faba-268	154	6	first	first	ADJ
faba-268	154	7	hypothesis	hypothesis	NOUN
faba-268	154	8	which	which	PRON
faba-268	154	9	states	state	VERB
faba-268	154	10	that	that	SCONJ
faba-268	154	11	the	the	DET
faba-268	154	12	internal	internal	ADJ
faba-268	154	13	control	control	NOUN
faba-268	154	14	system	system	NOUN
faba-268	154	15	helps	help	VERB
faba-268	154	16	to	to	PART
faba-268	154	17	reduce	reduce	VERB
faba-268	154	18	the	the	DET
faba-268	154	19	likelihood	likelihood	NOUN
faba-268	154	20	of	of	ADP
faba-268	154	21	fraud	fraud	NOUN
faba-268	154	22	.	.	PUNCT
faba-268	155	1	the	the	DET
faba-268	155	2	internal	internal	ADJ
faba-268	155	3	control	control	NOUN
faba-268	155	4	system	system	NOUN
faba-268	155	5	has	have	VERB
faba-268	155	6	a	a	DET
faba-268	155	7	positive	positive	ADJ
faba-268	155	8	effect	effect	NOUN
faba-268	155	9	on	on	ADP
faba-268	155	10	fraud	fraud	NOUN
faba-268	155	11	prevention	prevention	NOUN
faba-268	155	12	as	as	SCONJ
faba-268	155	13	shown	show	VERB
faba-268	155	14	by	by	ADP
faba-268	155	15	a	a	DET
faba-268	155	16	p	p	NOUN
faba-268	155	17	-	-	PUNCT
faba-268	155	18	value	value	NOUN
faba-268	155	19	of	of	ADP
faba-268	155	20	0.007	0.007	NUM
faba-268	155	21	which	which	PRON
faba-268	155	22	is	be	AUX
faba-268	155	23	less	less	ADJ
faba-268	155	24	than	than	ADP
faba-268	155	25	0.05	0.05	NUM
faba-268	155	26	.	.	PUNCT
faba-268	156	1	this	this	DET
faba-268	156	2	effect	effect	NOUN
faba-268	156	3	can	can	AUX
faba-268	156	4	also	also	ADV
faba-268	156	5	be	be	AUX
faba-268	156	6	seen	see	VERB
faba-268	156	7	by	by	ADP
faba-268	156	8	comparing	compare	VERB
faba-268	156	9	the	the	DET
faba-268	156	10	t	t	PROPN
faba-268	156	11	-	-	PUNCT
faba-268	156	12	statistic	statistic	NOUN
faba-268	156	13	values	value	NOUN
faba-268	156	14	in	in	ADP
faba-268	156	15	the	the	DET
faba-268	156	16	table	table	NOUN
faba-268	156	17	which	which	PRON
faba-268	156	18	must	must	AUX
faba-268	156	19	be	be	AUX
faba-268	156	20	greater	great	ADJ
faba-268	156	21	than	than	ADP
faba-268	156	22	1.66	1.66	NUM
faba-268	156	23	.	.	PUNCT
faba-268	157	1	based	base	VERB
faba-268	157	2	on	on	ADP
faba-268	157	3	the	the	DET
faba-268	157	4	results	result	NOUN
faba-268	157	5	of	of	ADP
faba-268	157	6	the	the	DET
faba-268	157	7	tests	test	NOUN
faba-268	157	8	,	,	PUNCT
faba-268	157	9	the	the	DET
faba-268	157	10	internal	internal	ADJ
faba-268	157	11	control	control	NOUN
faba-268	157	12	system	system	NOUN
faba-268	157	13	does	do	VERB
faba-268	157	14	a	a	DET
faba-268	157	15	good	good	ADJ
faba-268	157	16	job	job	NOUN
faba-268	157	17	of	of	ADP
faba-268	157	18	preventing	prevent	VERB
faba-268	157	19	fraud	fraud	NOUN
faba-268	157	20	t	t	NOUN
faba-268	157	21	-	-	PUNCT
faba-268	157	22	statistic	statistic	NOUN
faba-268	157	23	=	=	NOUN
faba-268	157	24	2.685	2.685	NUM
faba-268	157	25	>	>	X
faba-268	157	26	1.66	1.66	NUM
faba-268	157	27	.	.	PUNCT
faba-268	158	1	the	the	DET
faba-268	158	2	internal	internal	ADJ
faba-268	158	3	control	control	NOUN
faba-268	158	4	system	system	NOUN
faba-268	158	5	is	be	AUX
faba-268	158	6	a	a	DET
faba-268	158	7	process	process	NOUN
faba-268	158	8	designed	design	VERB
faba-268	158	9	to	to	PART
faba-268	158	10	provide	provide	VERB
faba-268	158	11	reasonable	reasonable	ADJ
faba-268	158	12	assurance	assurance	NOUN
faba-268	158	13	regarding	regard	VERB
faba-268	158	14	the	the	DET
faba-268	158	15	achievement	achievement	NOUN
faba-268	158	16	of	of	ADP
faba-268	158	17	organizational	organizational	ADJ
faba-268	158	18	objectives	objective	NOUN
faba-268	158	19	,	,	PUNCT
faba-268	158	20	including	include	VERB
faba-268	158	21	in	in	ADP
faba-268	158	22	terms	term	NOUN
faba-268	158	23	of	of	ADP
faba-268	158	24	the	the	DET
faba-268	158	25	reliability	reliability	NOUN
faba-268	158	26	of	of	ADP
faba-268	158	27	financial	financial	ADJ
faba-268	158	28	reporting	reporting	NOUN
faba-268	158	29	,	,	PUNCT
faba-268	158	30	compliance	compliance	NOUN
faba-268	158	31	with	with	ADP
faba-268	158	32	laws	law	NOUN
faba-268	158	33	and	and	CCONJ
faba-268	158	34	regulations	regulation	NOUN
faba-268	158	35	and	and	CCONJ
faba-268	158	36	operational	operational	ADJ
faba-268	158	37	effectiveness	effectiveness	NOUN
faba-268	158	38	and	and	CCONJ
faba-268	158	39	efficiency	efficiency	NOUN
faba-268	158	40	.	.	PUNCT
faba-268	159	1	in	in	ADP
faba-268	159	2	this	this	DET
faba-268	159	3	research	research	NOUN
faba-268	159	4	,	,	PUNCT
faba-268	159	5	the	the	DET
faba-268	159	6	internal	internal	ADJ
faba-268	159	7	control	control	NOUN
faba-268	159	8	system	system	NOUN
faba-268	159	9	consists	consist	VERB
faba-268	159	10	of	of	ADP
faba-268	159	11	five	five	NUM
faba-268	159	12	main	main	ADJ
faba-268	159	13	indicators	indicator	NOUN
faba-268	159	14	:	:	PUNCT
faba-268	159	15	control	control	NOUN
faba-268	159	16	environment	environment	NOUN
faba-268	159	17	,	,	PUNCT
faba-268	159	18	risk	risk	NOUN
faba-268	159	19	assessment	assessment	NOUN
faba-268	159	20	,	,	PUNCT
faba-268	159	21	control	control	NOUN
faba-268	159	22	activities	activity	NOUN
faba-268	159	23	,	,	PUNCT
faba-268	159	24	information	information	NOUN
faba-268	159	25	and	and	CCONJ
faba-268	159	26	communication	communication	NOUN
faba-268	159	27	,	,	PUNCT
faba-268	159	28	and	and	CCONJ
faba-268	159	29	monitoring	monitoring	NOUN
faba-268	159	30	.	.	PUNCT
faba-268	160	1	consistent	consistent	ADJ
faba-268	160	2	application	application	NOUN
faba-268	160	3	of	of	ADP
faba-268	160	4	these	these	DET
faba-268	160	5	five	five	NUM
faba-268	160	6	components	component	NOUN
faba-268	160	7	will	will	AUX
faba-268	160	8	reduce	reduce	VERB
faba-268	160	9	the	the	DET
faba-268	160	10	risk	risk	NOUN
faba-268	160	11	of	of	ADP
faba-268	160	12	fraud	fraud	NOUN
faba-268	160	13	in	in	ADP
faba-268	160	14	the	the	DET
faba-268	160	15	puskesmas	puskesma	NOUN
faba-268	160	16	.	.	PUNCT
faba-268	161	1	this	this	DET
faba-268	161	2	system	system	NOUN
faba-268	161	3	not	not	PART
faba-268	161	4	only	only	ADV
faba-268	161	5	reduces	reduce	VERB
faba-268	161	6	opportunities	opportunity	NOUN
faba-268	161	7	,	,	PUNCT
faba-268	161	8	but	but	CCONJ
faba-268	161	9	also	also	ADV
faba-268	161	10	increases	increase	VERB
faba-268	161	11	awareness	awareness	NOUN
faba-268	161	12	that	that	SCONJ
faba-268	161	13	every	every	DET
faba-268	161	14	action	action	NOUN
faba-268	161	15	will	will	AUX
faba-268	161	16	be	be	AUX
faba-268	161	17	monitored	monitor	VERB
faba-268	161	18	and	and	CCONJ
faba-268	161	19	have	have	VERB
faba-268	161	20	a	a	DET
faba-268	161	21	legal	legal	ADJ
faba-268	161	22	impact	impact	NOUN
faba-268	161	23	.	.	PUNCT
faba-268	162	1	both	both	DET
faba-268	162	2	hypotheses	hypothesis	NOUN
faba-268	162	3	are	be	AUX
faba-268	162	4	accepted	accept	VERB
faba-268	162	5	,	,	PUNCT
faba-268	162	6	with	with	ADP
faba-268	162	7	the	the	DET
faba-268	162	8	second	second	ADJ
faba-268	162	9	one	one	NOUN
faba-268	162	10	explaining	explain	VERB
faba-268	162	11	how	how	SCONJ
faba-268	162	12	responsibility	responsibility	NOUN
faba-268	162	13	helps	help	VERB
faba-268	162	14	avoid	avoid	VERB
faba-268	162	15	fraud	fraud	NOUN
faba-268	162	16	.	.	PUNCT
faba-268	163	1	there	there	PRON
faba-268	163	2	is	be	VERB
faba-268	163	3	a	a	DET
faba-268	163	4	positive	positive	ADJ
faba-268	163	5	relationship	relationship	NOUN
faba-268	163	6	between	between	ADP
faba-268	163	7	accountability	accountability	NOUN
faba-268	163	8	and	and	CCONJ
faba-268	163	9	fraud	fraud	NOUN
faba-268	163	10	prevention	prevention	NOUN
faba-268	163	11	,	,	PUNCT
faba-268	163	12	as	as	SCONJ
faba-268	163	13	shown	show	VERB
faba-268	163	14	by	by	ADP
faba-268	163	15	a	a	DET
faba-268	163	16	p	p	NOUN
faba-268	163	17	-	-	PUNCT
faba-268	163	18	value	value	NOUN
faba-268	163	19	of	of	ADP
faba-268	163	20	0.000	0.000	NUM
faba-268	163	21	,	,	PUNCT
faba-268	163	22	which	which	PRON
faba-268	163	23	is	be	AUX
faba-268	163	24	less	less	ADJ
faba-268	163	25	than	than	ADP
faba-268	163	26	0.05	0.05	NUM
faba-268	163	27	.	.	PUNCT
faba-268	164	1	accountability	accountability	NOUN
faba-268	164	2	positively	positively	ADV
faba-268	164	3	affects	affect	VERB
faba-268	164	4	fraud	fraud	NOUN
faba-268	164	5	prevention	prevention	NOUN
faba-268	164	6	,	,	PUNCT
faba-268	164	7	as	as	SCONJ
faba-268	164	8	shown	show	VERB
faba-268	164	9	by	by	ADP
faba-268	164	10	the	the	DET
faba-268	164	11	t	t	PROPN
faba-268	164	12	-	-	PUNCT
faba-268	164	13	statistic	statistic	NOUN
faba-268	164	14	result	result	NOUN
faba-268	164	15	of	of	ADP
faba-268	164	16	4.340	4.340	NUM
faba-268	164	17	>	>	SYM
faba-268	164	18	1.66	1.66	NUM
faba-268	164	19	.	.	PUNCT
faba-268	165	1	accountability	accountability	NOUN
faba-268	165	2	in	in	ADP
faba-268	165	3	puskesmas	puskesma	NOUN
faba-268	165	4	is	be	AUX
faba-268	165	5	demonstrated	demonstrate	VERB
faba-268	165	6	through	through	ADP
faba-268	165	7	systematic	systematic	ADJ
faba-268	165	8	and	and	CCONJ
faba-268	165	9	responsible	responsible	ADJ
faba-268	165	10	practices	practice	NOUN
faba-268	165	11	for	for	ADP
faba-268	165	12	the	the	DET
faba-268	165	13	use	use	NOUN
faba-268	165	14	of	of	ADP
faba-268	165	15	funds	fund	NOUN
faba-268	165	16	and	and	CCONJ
faba-268	165	17	program	program	NOUN
faba-268	165	18	implementation	implementation	NOUN
faba-268	165	19	.	.	PUNCT
faba-268	166	1	the	the	DET
faba-268	166	2	accountability	accountability	NOUN
faba-268	166	3	indicators	indicator	NOUN
faba-268	166	4	used	use	VERB
faba-268	166	5	in	in	ADP
faba-268	166	6	this	this	DET
faba-268	166	7	context	context	NOUN
faba-268	166	8	are	be	AUX
faba-268	166	9	conducting	conduct	VERB
faba-268	166	10	budget	budget	NOUN
faba-268	166	11	planning	planning	NOUN
faba-268	166	12	to	to	PART
faba-268	166	13	design	design	VERB
faba-268	166	14	programs	program	NOUN
faba-268	166	15	with	with	ADP
faba-268	166	16	the	the	DET
faba-268	166	17	principles	principle	NOUN
faba-268	166	18	of	of	ADP
faba-268	166	19	efficiency	efficiency	NOUN
faba-268	166	20	and	and	CCONJ
faba-268	166	21	effectiveness	effectiveness	NOUN
faba-268	166	22	,	,	PUNCT
faba-268	166	23	using	use	VERB
faba-268	166	24	capitation	capitation	NOUN
faba-268	166	25	funds	fund	NOUN
faba-268	166	26	based	base	VERB
faba-268	166	27	on	on	ADP
faba-268	166	28	applicable	applicable	ADJ
faba-268	166	29	regulations	regulation	NOUN
faba-268	166	30	,	,	PUNCT
faba-268	166	31	not	not	PART
faba-268	166	32	withdrawing	withdraw	VERB
faba-268	166	33	fees	fee	NOUN
faba-268	166	34	from	from	ADP
faba-268	166	35	participants	participant	NOUN
faba-268	166	36	that	that	PRON
faba-268	166	37	should	should	AUX
faba-268	166	38	have	have	AUX
faba-268	166	39	been	be	AUX
faba-268	166	40	guaranteed	guarantee	VERB
faba-268	166	41	in	in	ADP
faba-268	166	42	the	the	DET
faba-268	166	43	capitation	capitation	NOUN
faba-268	166	44	fee	fee	NOUN
faba-268	166	45	,	,	PUNCT
faba-268	166	46	and	and	CCONJ
faba-268	166	47	the	the	DET
faba-268	166	48	financial	financial	ADJ
faba-268	166	49	reports	report	NOUN
faba-268	166	50	submitted	submit	VERB
faba-268	166	51	contain	contain	VERB
faba-268	166	52	clear	clear	ADJ
faba-268	166	53	and	and	CCONJ
faba-268	166	54	easy	easy	ADJ
faba-268	166	55	-	-	PUNCT
faba-268	166	56	tounderstand	tounderstand	NOUN
faba-268	166	57	information	information	NOUN
faba-268	166	58	.	.	PUNCT
faba-268	167	1	if	if	SCONJ
faba-268	167	2	all	all	DET
faba-268	167	3	indicators	indicator	NOUN
faba-268	167	4	are	be	AUX
faba-268	167	5	applied	apply	VERB
faba-268	167	6	,	,	PUNCT
faba-268	167	7	the	the	DET
faba-268	167	8	opportunity	opportunity	NOUN
faba-268	167	9	to	to	PART
faba-268	167	10	commit	commit	VERB
faba-268	167	11	fraud	fraud	NOUN
faba-268	167	12	will	will	AUX
faba-268	167	13	be	be	AUX
faba-268	167	14	small	small	ADJ
faba-268	167	15	.	.	PUNCT
faba-268	168	1	accountability	accountability	NOUN
faba-268	168	2	is	be	AUX
faba-268	168	3	not	not	PART
faba-268	168	4	just	just	ADV
faba-268	168	5	a	a	DET
faba-268	168	6	report	report	NOUN
faba-268	168	7	,	,	PUNCT
faba-268	168	8	but	but	CCONJ
faba-268	168	9	also	also	ADV
faba-268	168	10	an	an	DET
faba-268	168	11	attitude	attitude	NOUN
faba-268	168	12	of	of	ADP
faba-268	168	13	responsibility	responsibility	NOUN
faba-268	168	14	that	that	PRON
faba-268	168	15	is	be	AUX
faba-268	168	16	evidenced	evidence	VERB
faba-268	168	17	through	through	ADP
faba-268	168	18	transparency	transparency	NOUN
faba-268	168	19	and	and	CCONJ
faba-268	168	20	compliance	compliance	NOUN
faba-268	168	21	with	with	ADP
faba-268	168	22	the	the	DET
faba-268	168	23	rules	rule	NOUN
faba-268	168	24	.	.	PUNCT
faba-268	169	1	puskesmas	puskesma	NOUN
faba-268	169	2	employees	employee	NOUN
faba-268	169	3	will	will	AUX
faba-268	169	4	think	think	VERB
faba-268	169	5	twice	twice	ADV
faba-268	169	6	before	before	ADP
faba-268	169	7	misusing	misuse	VERB
faba-268	169	8	funds	fund	NOUN
faba-268	169	9	or	or	CCONJ
faba-268	169	10	manipulating	manipulate	VERB
faba-268	169	11	reports	report	NOUN
faba-268	169	12	,	,	PUNCT
faba-268	169	13	because	because	SCONJ
faba-268	169	14	all	all	DET
faba-268	169	15	use	use	NOUN
faba-268	169	16	of	of	ADP
faba-268	169	17	resources	resource	NOUN
faba-268	169	18	is	be	AUX
faba-268	169	19	openly	openly	ADV
faba-268	169	20	accounted	account	VERB
faba-268	169	21	for	for	ADP
faba-268	169	22	.	.	PUNCT
faba-268	170	1	claiming	claim	VERB
faba-268	170	2	that	that	SCONJ
faba-268	170	3	an	an	DET
faba-268	170	4	organization	organization	NOUN
faba-268	170	5	's	's	PART
faba-268	170	6	ethical	ethical	ADJ
faba-268	170	7	culture	culture	NOUN
faba-268	170	8	aids	aid	NOUN
faba-268	170	9	in	in	ADP
faba-268	170	10	preventing	prevent	VERB
faba-268	170	11	fraud	fraud	NOUN
faba-268	170	12	,	,	PUNCT
faba-268	170	13	the	the	DET
faba-268	170	14	third	third	ADJ
faba-268	170	15	hypothesis	hypothesis	NOUN
faba-268	170	16	is	be	AUX
faba-268	170	17	deemed	deem	VERB
faba-268	170	18	false	false	ADJ
faba-268	170	19	.	.	PUNCT
faba-268	171	1	the	the	DET
faba-268	171	2	results	result	NOUN
faba-268	171	3	of	of	ADP
faba-268	171	4	the	the	DET
faba-268	171	5	hypothesis	hypothesis	NOUN
faba-268	171	6	test	test	NOUN
faba-268	171	7	showed	show	VERB
faba-268	171	8	that	that	SCONJ
faba-268	171	9	the	the	DET
faba-268	171	10	ethical	ethical	ADJ
faba-268	171	11	culture	culture	NOUN
faba-268	171	12	of	of	ADP
faba-268	171	13	the	the	DET
faba-268	171	14	business	business	NOUN
faba-268	171	15	has	have	VERB
faba-268	171	16	a	a	DET
faba-268	171	17	negative	negative	ADJ
faba-268	171	18	effect	effect	NOUN
faba-268	171	19	on	on	ADP
faba-268	171	20	fraud	fraud	NOUN
faba-268	171	21	prevention	prevention	NOUN
faba-268	171	22	p	p	NOUN
faba-268	171	23	-	-	PUNCT
faba-268	171	24	value	value	NOUN
faba-268	171	25	=	=	SYM
faba-268	171	26	0.173	0.173	NUM
faba-268	171	27	indicating	indicate	VERB
faba-268	171	28	a	a	DET
faba-268	171	29	significance	significance	NOUN
faba-268	171	30	level	level	NOUN
faba-268	171	31	>	>	X
faba-268	171	32	0.05	0.05	NUM
faba-268	171	33	.	.	PUNCT
faba-268	172	1	a	a	DET
faba-268	172	2	t	t	NOUN
faba-268	172	3	-	-	PUNCT
faba-268	172	4	statistic	statistic	NOUN
faba-268	172	5	score	score	NOUN
faba-268	172	6	of	of	ADP
faba-268	172	7	1.365	1.365	NUM
faba-268	172	8	<	<	X
faba-268	172	9	1.66	1.66	NUM
faba-268	172	10	indicates	indicate	VERB
faba-268	172	11	that	that	SCONJ
faba-268	172	12	the	the	DET
faba-268	172	13	organization	organization	NOUN
faba-268	172	14	's	's	PART
faba-268	172	15	ethical	ethical	ADJ
faba-268	172	16	culture	culture	NOUN
faba-268	172	17	hinders	hinder	VERB
faba-268	172	18	efforts	effort	NOUN
faba-268	172	19	to	to	PART
faba-268	172	20	avoid	avoid	VERB
faba-268	172	21	fraud	fraud	NOUN
faba-268	172	22	.	.	PUNCT
faba-268	173	1	theoretically	theoretically	ADV
faba-268	173	2	,	,	PUNCT
faba-268	173	3	the	the	DET
faba-268	173	4	ethical	ethical	ADJ
faba-268	173	5	culture	culture	NOUN
faba-268	173	6	of	of	ADP
faba-268	173	7	the	the	DET
faba-268	173	8	organization	organization	NOUN
faba-268	173	9	is	be	AUX
faba-268	173	10	seen	see	VERB
faba-268	173	11	as	as	ADP
faba-268	173	12	one	one	NUM
faba-268	173	13	of	of	ADP
faba-268	173	14	the	the	DET
faba-268	173	15	important	important	ADJ
faba-268	173	16	factors	factor	NOUN
faba-268	173	17	in	in	ADP
faba-268	173	18	preventing	prevent	VERB
faba-268	173	19	fraud	fraud	NOUN
faba-268	173	20	.	.	PUNCT
faba-268	174	1	however	however	ADV
faba-268	174	2	,	,	PUNCT
faba-268	174	3	in	in	ADP
faba-268	174	4	its	its	PRON
faba-268	174	5	implementation	implementation	NOUN
faba-268	174	6	,	,	PUNCT
faba-268	174	7	ethical	ethical	ADJ
faba-268	174	8	culture	culture	NOUN
faba-268	174	9	can	can	AUX
faba-268	174	10	actually	actually	ADV
faba-268	174	11	have	have	VERB
faba-268	174	12	a	a	DET
faba-268	174	13	negative	negative	ADJ
faba-268	174	14	impact	impact	NOUN
faba-268	174	15	on	on	ADP
faba-268	174	16	fraud	fraud	NOUN
faba-268	174	17	prevention	prevention	NOUN
faba-268	174	18	if	if	SCONJ
faba-268	174	19	existing	exist	VERB
faba-268	174	20	ethical	ethical	ADJ
faba-268	174	21	values	value	NOUN
faba-268	174	22	are	be	AUX
faba-268	174	23	not	not	PART
faba-268	174	24	applied	apply	VERB
faba-268	174	25	consistently	consistently	ADV
faba-268	174	26	and	and	CCONJ
faba-268	174	27	thoroughly	thoroughly	ADV
faba-268	174	28	.	.	PUNCT
faba-268	175	1	organizational	organizational	ADJ
faba-268	175	2	ethical	ethical	ADJ
faba-268	175	3	culture	culture	NOUN
faba-268	175	4	will	will	AUX
faba-268	175	5	have	have	VERB
faba-268	175	6	a	a	DET
faba-268	175	7	negative	negative	ADJ
faba-268	175	8	impact	impact	NOUN
faba-268	175	9	on	on	ADP
faba-268	175	10	fraud	fraud	NOUN
faba-268	175	11	prevention	prevention	NOUN
faba-268	175	12	if	if	SCONJ
faba-268	175	13	its	its	PRON
faba-268	175	14	values	value	NOUN
faba-268	175	15	are	be	AUX
faba-268	175	16	not	not	PART
faba-268	175	17	consistently	consistently	ADV
faba-268	175	18	applied	apply	VERB
faba-268	175	19	,	,	PUNCT
faba-268	175	20	not	not	PART
faba-268	175	21	accompanied	accompany	VERB
faba-268	175	22	by	by	ADP
faba-268	175	23	exemplary	exemplary	ADJ
faba-268	175	24	leadership	leadership	NOUN
faba-268	175	25	,	,	PUNCT
faba-268	175	26	not	not	PART
faba-268	175	27	supported	support	VERB
faba-268	175	28	by	by	ADP
faba-268	175	29	an	an	DET
faba-268	175	30	effective	effective	ADJ
faba-268	175	31	reporting	reporting	NOUN
faba-268	175	32	system	system	NOUN
faba-268	175	33	,	,	PUNCT
faba-268	175	34	and	and	CCONJ
faba-268	175	35	not	not	PART
faba-268	175	36	equipped	equip	VERB
faba-268	175	37	with	with	ADP
faba-268	175	38	strict	strict	ADJ
faba-268	175	39	sanctions	sanction	NOUN
faba-268	175	40	.	.	PUNCT
faba-268	176	1	in	in	ADP
faba-268	176	2	these	these	DET
faba-268	176	3	conditions	condition	NOUN
faba-268	176	4	,	,	PUNCT
faba-268	176	5	ethical	ethical	ADJ
faba-268	176	6	culture	culture	NOUN
faba-268	176	7	only	only	ADV
faba-268	176	8	becomes	become	VERB
faba-268	176	9	a	a	DET
faba-268	176	10	formal	formal	ADJ
faba-268	176	11	symbol	symbol	NOUN
faba-268	176	12	that	that	PRON
faba-268	176	13	is	be	AUX
faba-268	176	14	unable	unable	ADJ
faba-268	176	15	to	to	PART
faba-268	176	16	function	function	VERB
faba-268	176	17	as	as	ADP
faba-268	176	18	a	a	DET
faba-268	176	19	controller	controller	NOUN
faba-268	176	20	of	of	ADP
faba-268	176	21	organizational	organizational	ADJ
faba-268	176	22	behavior	behavior	NOUN
faba-268	176	23	,	,	PUNCT
faba-268	176	24	thus	thus	ADV
faba-268	176	25	opening	open	VERB
faba-268	176	26	up	up	ADP
faba-268	176	27	opportunities	opportunity	NOUN
faba-268	176	28	for	for	SCONJ
faba-268	176	29	fraud	fraud	NOUN
faba-268	176	30	to	to	PART
faba-268	176	31	occur	occur	VERB
faba-268	176	32	repeatedly	repeatedly	ADV
faba-268	176	33	.	.	PUNCT
faba-268	177	1	the	the	DET
faba-268	177	2	acceptance	acceptance	NOUN
faba-268	177	3	of	of	ADP
faba-268	177	4	the	the	DET
faba-268	177	5	fourth	fourth	ADJ
faba-268	177	6	hypothesis	hypothesis	NOUN
faba-268	177	7	indicates	indicate	VERB
faba-268	177	8	that	that	SCONJ
faba-268	177	9	p	p	X
faba-268	177	10	-	-	PUNCT
faba-268	177	11	care	care	NOUN
faba-268	177	12	does	do	AUX
faba-268	177	13	help	help	VERB
faba-268	177	14	reduce	reduce	VERB
faba-268	177	15	instances	instance	NOUN
faba-268	177	16	of	of	ADP
faba-268	177	17	fraud	fraud	NOUN
faba-268	177	18	.	.	PUNCT
faba-268	178	1	there	there	PRON
faba-268	178	2	is	be	VERB
faba-268	178	3	a	a	DET
faba-268	178	4	positive	positive	ADJ
faba-268	178	5	relationship	relationship	NOUN
faba-268	178	6	between	between	ADP
faba-268	178	7	p	p	NOUN
faba-268	178	8	-	-	PUNCT
faba-268	178	9	care	care	NOUN
faba-268	178	10	and	and	CCONJ
faba-268	178	11	fraud	fraud	NOUN
faba-268	178	12	prevention	prevention	NOUN
faba-268	178	13	,	,	PUNCT
faba-268	178	14	as	as	SCONJ
faba-268	178	15	shown	show	VERB
faba-268	178	16	by	by	ADP
faba-268	178	17	a	a	DET
faba-268	178	18	p	p	NOUN
faba-268	178	19	-	-	PUNCT
faba-268	178	20	value	value	NOUN
faba-268	178	21	of	of	ADP
faba-268	178	22	0.000	0.000	NUM
faba-268	178	23	,	,	PUNCT
faba-268	178	24	which	which	PRON
faba-268	178	25	is	be	AUX
faba-268	178	26	less	less	ADJ
faba-268	178	27	than	than	ADP
faba-268	178	28	0.05	0.05	NUM
faba-268	178	29	.	.	PUNCT
faba-268	179	1	because	because	SCONJ
faba-268	179	2	p	p	NOUN
faba-268	179	3	-	-	PUNCT
faba-268	179	4	care	care	NOUN
faba-268	179	5	has	have	VERB
faba-268	179	6	a	a	DET
faba-268	179	7	positive	positive	ADJ
faba-268	179	8	effect	effect	NOUN
faba-268	179	9	on	on	ADP
faba-268	179	10	fraud	fraud	NOUN
faba-268	179	11	prevention	prevention	NOUN
faba-268	179	12	,	,	PUNCT
faba-268	179	13	the	the	DET
faba-268	179	14	t	t	PROPN
faba-268	179	15	-	-	PUNCT
faba-268	179	16	statistic	statistic	NOUN
faba-268	179	17	result	result	NOUN
faba-268	179	18	is	be	AUX
faba-268	179	19	5.095	5.095	NUM
faba-268	179	20	>	>	X
faba-268	179	21	1.66	1.66	NUM
faba-268	179	22	.	.	PUNCT
faba-268	180	1	k.	k.	PROPN
faba-268	180	2	w.sari	w.sari	PROPN
faba-268	180	3	,	,	PUNCT
faba-268	180	4	b.	b.	PROPN
faba-268	180	5	santoso	santoso	PROPN
faba-268	180	6	,	,	PUNCT
faba-268	180	7	e.	e.	PROPN
faba-268	180	8	pituringsih/	pituringsih/	NUM
faba-268	180	9	finance	finance	NOUN
faba-268	180	10	,	,	PUNCT
faba-268	180	11	accounting	accounting	NOUN
faba-268	180	12	and	and	CCONJ
faba-268	180	13	business	business	NOUN
faba-268	180	14	analysis	analysis	NOUN
faba-268	180	15	,	,	PUNCT
faba-268	180	16	volume	volume	NOUN
faba-268	180	17	7	7	NUM
faba-268	180	18	,	,	PUNCT
faba-268	180	19	issue	issue	NOUN
faba-268	180	20	2	2	NUM
faba-268	180	21	,	,	PUNCT
faba-268	180	22	2025	2025	NUM
faba-268	180	23	196	196	NUM
faba-268	180	24	p	p	X
faba-268	180	25	-	-	PUNCT
faba-268	180	26	care	care	NOUN
faba-268	180	27	(	(	PUNCT
faba-268	180	28	primary	primary	ADJ
faba-268	180	29	care	care	NOUN
faba-268	180	30	)	)	PUNCT
faba-268	180	31	is	be	AUX
faba-268	180	32	a	a	DET
faba-268	180	33	technology	technology	NOUN
faba-268	180	34	-	-	PUNCT
faba-268	180	35	based	base	VERB
faba-268	180	36	information	information	NOUN
faba-268	180	37	system	system	NOUN
faba-268	180	38	developed	develop	VERB
faba-268	180	39	by	by	ADP
faba-268	180	40	social	social	ADJ
faba-268	180	41	security	security	NOUN
faba-268	180	42	administration	administration	NOUN
faba-268	180	43	for	for	ADP
faba-268	180	44	health	health	NOUN
faba-268	180	45	to	to	PART
faba-268	180	46	facilitate	facilitate	VERB
faba-268	180	47	first	first	ADJ
faba-268	180	48	-	-	PUNCT
faba-268	180	49	level	level	NOUN
faba-268	180	50	health	health	NOUN
faba-268	180	51	services	service	NOUN
faba-268	180	52	.	.	PUNCT
faba-268	181	1	in	in	ADP
faba-268	181	2	the	the	DET
faba-268	181	3	context	context	NOUN
faba-268	181	4	of	of	ADP
faba-268	181	5	capitation	capitation	NOUN
faba-268	181	6	fund	fund	NOUN
faba-268	181	7	management	management	NOUN
faba-268	181	8	in	in	ADP
faba-268	181	9	health	health	NOUN
faba-268	181	10	care	care	NOUN
faba-268	181	11	facilities	facility	NOUN
faba-268	181	12	such	such	ADJ
faba-268	181	13	as	as	ADP
faba-268	181	14	puskesmas	puskesma	NOUN
faba-268	181	15	,	,	PUNCT
faba-268	181	16	the	the	DET
faba-268	181	17	application	application	NOUN
faba-268	181	18	of	of	ADP
faba-268	181	19	p	p	NOUN
faba-268	181	20	-	-	PUNCT
faba-268	181	21	care	care	NOUN
faba-268	181	22	contributes	contribute	VERB
faba-268	181	23	significantly	significantly	ADV
faba-268	181	24	to	to	ADP
faba-268	181	25	the	the	DET
faba-268	181	26	prevention	prevention	NOUN
faba-268	181	27	of	of	ADP
faba-268	181	28	fraud	fraud	NOUN
faba-268	181	29	.	.	PUNCT
faba-268	182	1	this	this	PRON
faba-268	182	2	is	be	AUX
faba-268	182	3	supported	support	VERB
faba-268	182	4	by	by	ADP
faba-268	182	5	several	several	ADJ
faba-268	182	6	key	key	ADJ
faba-268	182	7	indicators	indicator	NOUN
faba-268	182	8	,	,	PUNCT
faba-268	182	9	namely	namely	ADV
faba-268	182	10	:	:	PUNCT
faba-268	182	11	transparency	transparency	NOUN
faba-268	182	12	and	and	CCONJ
faba-268	182	13	activity	activity	NOUN
faba-268	182	14	tracking	tracking	NOUN
faba-268	182	15	,	,	PUNCT
faba-268	182	16	centralized	centralized	ADJ
faba-268	182	17	patient	patient	ADJ
faba-268	182	18	data	datum	NOUN
faba-268	182	19	management	management	NOUN
faba-268	182	20	,	,	PUNCT
faba-268	182	21	monitoring	monitor	VERB
faba-268	182	22	the	the	DET
faba-268	182	23	use	use	NOUN
faba-268	182	24	of	of	ADP
faba-268	182	25	capitation	capitation	NOUN
faba-268	182	26	funds	fund	NOUN
faba-268	182	27	,	,	PUNCT
faba-268	182	28	and	and	CCONJ
faba-268	182	29	ease	ease	NOUN
faba-268	182	30	of	of	ADP
faba-268	182	31	audit	audit	NOUN
faba-268	182	32	reporting	report	VERB
faba-268	182	33	.	.	PUNCT
faba-268	183	1	the	the	DET
faba-268	183	2	implementation	implementation	NOUN
faba-268	183	3	of	of	ADP
faba-268	183	4	p	p	NOUN
faba-268	183	5	-	-	PUNCT
faba-268	183	6	care	care	NOUN
faba-268	183	7	directly	directly	ADV
faba-268	183	8	has	have	VERB
faba-268	183	9	a	a	DET
faba-268	183	10	positive	positive	ADJ
faba-268	183	11	impact	impact	NOUN
faba-268	183	12	on	on	ADP
faba-268	183	13	the	the	DET
faba-268	183	14	prevention	prevention	NOUN
faba-268	183	15	of	of	ADP
faba-268	183	16	capitation	capitation	NOUN
faba-268	183	17	fund	fund	NOUN
faba-268	183	18	fraud	fraud	NOUN
faba-268	183	19	.	.	PUNCT
faba-268	184	1	through	through	ADP
faba-268	184	2	the	the	DET
faba-268	184	3	features	feature	NOUN
faba-268	184	4	of	of	ADP
faba-268	184	5	transparency	transparency	NOUN
faba-268	184	6	,	,	PUNCT
faba-268	184	7	data	datum	NOUN
faba-268	184	8	integration	integration	NOUN
faba-268	184	9	,	,	PUNCT
faba-268	184	10	fund	fund	NOUN
faba-268	184	11	monitoring	monitoring	NOUN
faba-268	184	12	,	,	PUNCT
faba-268	184	13	and	and	CCONJ
faba-268	184	14	efficient	efficient	ADJ
faba-268	184	15	reporting	reporting	NOUN
faba-268	184	16	,	,	PUNCT
faba-268	184	17	the	the	DET
faba-268	184	18	system	system	NOUN
faba-268	184	19	strengthens	strengthen	VERB
faba-268	184	20	the	the	DET
faba-268	184	21	accountability	accountability	NOUN
faba-268	184	22	of	of	ADP
faba-268	184	23	fund	fund	NOUN
faba-268	184	24	management	management	NOUN
faba-268	184	25	and	and	CCONJ
faba-268	184	26	minimizes	minimize	VERB
faba-268	184	27	potential	potential	ADJ
faba-268	184	28	irregularities	irregularity	NOUN
faba-268	184	29	.	.	PUNCT
faba-268	185	1	therefore	therefore	ADV
faba-268	185	2	,	,	PUNCT
faba-268	185	3	p	p	X
faba-268	185	4	-	-	PUNCT
faba-268	185	5	care	care	NOUN
faba-268	185	6	can	can	AUX
faba-268	185	7	be	be	AUX
faba-268	185	8	seen	see	VERB
faba-268	185	9	as	as	ADP
faba-268	185	10	a	a	DET
faba-268	185	11	strategic	strategic	ADJ
faba-268	185	12	instrument	instrument	NOUN
faba-268	185	13	in	in	ADP
faba-268	185	14	supporting	support	VERB
faba-268	185	15	clean	clean	ADJ
faba-268	185	16	and	and	CCONJ
faba-268	185	17	accountable	accountable	ADJ
faba-268	185	18	financial	financial	ADJ
faba-268	185	19	governance	governance	NOUN
faba-268	185	20	in	in	ADP
faba-268	185	21	the	the	DET
faba-268	185	22	primary	primary	ADJ
faba-268	185	23	health	health	NOUN
faba-268	185	24	care	care	NOUN
faba-268	185	25	sector	sector	NOUN
faba-268	185	26	.	.	PUNCT
faba-268	186	1	conclusions	conclusion	NOUN
faba-268	186	2	mataram	mataram	PROPN
faba-268	186	3	city	city	PROPN
faba-268	186	4	's	's	PART
faba-268	186	5	puskesmas	puskesma	NOUN
faba-268	186	6	capitation	capitation	NOUN
faba-268	186	7	funds	fund	NOUN
faba-268	186	8	are	be	AUX
faba-268	186	9	the	the	DET
faba-268	186	10	focus	focus	NOUN
faba-268	186	11	of	of	ADP
faba-268	186	12	this	this	DET
faba-268	186	13	empirical	empirical	ADJ
faba-268	186	14	investigation	investigation	NOUN
faba-268	186	15	of	of	ADP
faba-268	186	16	the	the	DET
faba-268	186	17	role	role	NOUN
faba-268	186	18	of	of	ADP
faba-268	186	19	p	p	NOUN
faba-268	186	20	-	-	PUNCT
faba-268	186	21	care	care	NOUN
faba-268	186	22	,	,	PUNCT
faba-268	186	23	organizational	organizational	ADJ
faba-268	186	24	ethics	ethic	NOUN
faba-268	186	25	,	,	PUNCT
faba-268	186	26	accountability	accountability	NOUN
faba-268	186	27	,	,	PUNCT
faba-268	186	28	and	and	CCONJ
faba-268	186	29	the	the	DET
faba-268	186	30	internal	internal	ADJ
faba-268	186	31	control	control	NOUN
faba-268	186	32	system	system	NOUN
faba-268	186	33	in	in	ADP
faba-268	186	34	preventif	preventif	PROPN
faba-268	186	35	fraud	fraud	NOUN
faba-268	186	36	such	such	ADJ
faba-268	186	37	that	that	SCONJ
faba-268	186	38	the	the	DET
faba-268	186	39	following	follow	VERB
faba-268	186	40	inferences	inference	NOUN
faba-268	186	41	may	may	AUX
faba-268	186	42	be	be	AUX
faba-268	186	43	made	make	VERB
faba-268	186	44	from	from	ADP
faba-268	186	45	the	the	DET
faba-268	186	46	conducted	conduct	VERB
faba-268	186	47	research	research	NOUN
faba-268	186	48	:	:	PUNCT
faba-268	187	1	1	1	X
faba-268	187	2	.	.	X
faba-268	187	3	when	when	SCONJ
faba-268	187	4	it	it	PRON
faba-268	187	5	comes	come	VERB
faba-268	187	6	to	to	ADP
faba-268	187	7	the	the	DET
faba-268	187	8	city	city	NOUN
faba-268	187	9	of	of	ADP
faba-268	187	10	mataram	mataram	PROPN
faba-268	187	11	's	's	PART
faba-268	187	12	capitation	capitation	NOUN
faba-268	187	13	money	money	NOUN
faba-268	187	14	for	for	ADP
faba-268	187	15	puskesmas	puskesma	NOUN
faba-268	187	16	,	,	PUNCT
faba-268	187	17	the	the	DET
faba-268	187	18	internal	internal	ADJ
faba-268	187	19	control	control	NOUN
faba-268	187	20	mechanism	mechanism	NOUN
faba-268	187	21	helps	help	VERB
faba-268	187	22	to	to	PART
faba-268	187	23	avoid	avoid	VERB
faba-268	187	24	fraud	fraud	NOUN
faba-268	187	25	.	.	PUNCT
faba-268	188	1	this	this	PRON
faba-268	188	2	demonstrates	demonstrate	VERB
faba-268	188	3	how	how	SCONJ
faba-268	188	4	effective	effective	ADJ
faba-268	188	5	the	the	DET
faba-268	188	6	puskesmas	puskesma	NOUN
faba-268	188	7	'	'	PART
faba-268	188	8	internal	internal	ADJ
faba-268	188	9	control	control	NOUN
faba-268	188	10	mechanism	mechanism	NOUN
faba-268	188	11	is	be	AUX
faba-268	188	12	in	in	ADP
faba-268	188	13	preventing	prevent	VERB
faba-268	188	14	the	the	DET
faba-268	188	15	theft	theft	NOUN
faba-268	188	16	of	of	ADP
faba-268	188	17	puskesmas	puskesma	NOUN
faba-268	188	18	capitation	capitation	NOUN
faba-268	188	19	monies	monie	NOUN
faba-268	188	20	.	.	PUNCT
faba-268	189	1	2	2	X
faba-268	189	2	.	.	X
faba-268	189	3	the	the	DET
faba-268	189	4	prevention	prevention	NOUN
faba-268	189	5	of	of	ADP
faba-268	189	6	fraud	fraud	NOUN
faba-268	189	7	involving	involve	VERB
faba-268	189	8	the	the	DET
faba-268	189	9	city	city	NOUN
faba-268	189	10	of	of	ADP
faba-268	189	11	mataram	mataram	PROPN
faba-268	189	12	's	's	PART
faba-268	189	13	capitation	capitation	NOUN
faba-268	189	14	money	money	NOUN
faba-268	189	15	for	for	ADP
faba-268	189	16	health	health	NOUN
faba-268	189	17	clinics	clinic	NOUN
faba-268	189	18	is	be	AUX
faba-268	189	19	aided	aid	VERB
faba-268	189	20	by	by	ADP
faba-268	189	21	accountability	accountability	NOUN
faba-268	189	22	.	.	PUNCT
faba-268	190	1	this	this	PRON
faba-268	190	2	demonstrates	demonstrate	VERB
faba-268	190	3	how	how	SCONJ
faba-268	190	4	effective	effective	ADJ
faba-268	190	5	responsibility	responsibility	NOUN
faba-268	190	6	for	for	ADP
faba-268	190	7	the	the	DET
faba-268	190	8	use	use	NOUN
faba-268	190	9	of	of	ADP
faba-268	190	10	puskesmas	puskesma	NOUN
faba-268	190	11	capitation	capitation	NOUN
faba-268	190	12	money	money	NOUN
faba-268	190	13	is	be	AUX
faba-268	190	14	in	in	ADP
faba-268	190	15	preventing	prevent	VERB
faba-268	190	16	fraud	fraud	NOUN
faba-268	190	17	using	use	VERB
faba-268	190	18	these	these	DET
faba-268	190	19	monies	monie	NOUN
faba-268	190	20	.	.	PUNCT
faba-268	191	1	3	3	X
faba-268	191	2	.	.	X
faba-268	191	3	the	the	DET
faba-268	191	4	prevention	prevention	NOUN
faba-268	191	5	of	of	ADP
faba-268	191	6	fraud	fraud	NOUN
faba-268	191	7	involving	involve	VERB
faba-268	191	8	the	the	DET
faba-268	191	9	capitation	capitation	NOUN
faba-268	191	10	money	money	NOUN
faba-268	191	11	for	for	ADP
faba-268	191	12	puskesmas	puskesma	NOUN
faba-268	191	13	in	in	ADP
faba-268	191	14	mataram	mataram	PROPN
faba-268	191	15	is	be	AUX
faba-268	191	16	hindered	hinder	VERB
faba-268	191	17	by	by	ADP
faba-268	191	18	the	the	DET
faba-268	191	19	organization	organization	NOUN
faba-268	191	20	's	's	PART
faba-268	191	21	ethical	ethical	ADJ
faba-268	191	22	culture	culture	NOUN
faba-268	191	23	.	.	PUNCT
faba-268	192	1	as	as	ADP
faba-268	192	2	a	a	DET
faba-268	192	3	result	result	NOUN
faba-268	192	4	,	,	PUNCT
faba-268	192	5	it	it	PRON
faba-268	192	6	is	be	AUX
faba-268	192	7	evident	evident	ADJ
faba-268	192	8	that	that	SCONJ
faba-268	192	9	an	an	DET
faba-268	192	10	organization	organization	NOUN
faba-268	192	11	's	's	PART
faba-268	192	12	ethical	ethical	ADJ
faba-268	192	13	culture	culture	NOUN
faba-268	192	14	is	be	AUX
faba-268	192	15	not	not	PART
faba-268	192	16	enough	enough	ADJ
faba-268	192	17	to	to	PART
faba-268	192	18	avoid	avoid	VERB
faba-268	192	19	fraud	fraud	NOUN
faba-268	192	20	,	,	PUNCT
faba-268	192	21	especially	especially	ADV
faba-268	192	22	in	in	ADP
faba-268	192	23	the	the	DET
faba-268	192	24	absence	absence	NOUN
faba-268	192	25	of	of	ADP
faba-268	192	26	a	a	DET
faba-268	192	27	clear	clear	ADJ
faba-268	192	28	supervision	supervision	NOUN
faba-268	192	29	structure	structure	NOUN
faba-268	192	30	and	and	CCONJ
faba-268	192	31	the	the	DET
faba-268	192	32	capacity	capacity	NOUN
faba-268	192	33	to	to	PART
faba-268	192	34	identify	identify	VERB
faba-268	192	35	and	and	CCONJ
faba-268	192	36	counter	counter	VERB
faba-268	192	37	unethical	unethical	ADJ
faba-268	192	38	activity	activity	NOUN
faba-268	192	39	.	.	PUNCT
faba-268	193	1	4	4	X
faba-268	193	2	.	.	X
faba-268	193	3	mataram	mataram	PROPN
faba-268	193	4	city	city	PROPN
faba-268	193	5	's	's	PART
faba-268	193	6	puskesmas	puskesma	NOUN
faba-268	193	7	are	be	AUX
faba-268	193	8	less	less	ADV
faba-268	193	9	likely	likely	ADJ
faba-268	193	10	to	to	PART
faba-268	193	11	have	have	VERB
faba-268	193	12	their	their	PRON
faba-268	193	13	capitation	capitation	NOUN
faba-268	193	14	fees	fee	NOUN
faba-268	193	15	stolen	steal	VERB
faba-268	193	16	thanks	thank	NOUN
faba-268	193	17	to	to	ADP
faba-268	193	18	p	p	NOUN
faba-268	193	19	-	-	PUNCT
faba-268	193	20	care	care	NOUN
faba-268	193	21	.	.	PUNCT
faba-268	194	1	this	this	PRON
faba-268	194	2	indicates	indicate	VERB
faba-268	194	3	that	that	SCONJ
faba-268	194	4	the	the	PRON
faba-268	194	5	less	less	ADV
faba-268	194	6	likely	likely	ADJ
faba-268	194	7	it	it	PRON
faba-268	194	8	is	be	AUX
faba-268	194	9	that	that	SCONJ
faba-268	194	10	puskesmas	puskesma	NOUN
faba-268	194	11	capitation	capitation	NOUN
faba-268	194	12	money	money	NOUN
faba-268	194	13	may	may	AUX
faba-268	194	14	be	be	AUX
faba-268	194	15	subject	subject	ADJ
faba-268	194	16	to	to	ADP
faba-268	194	17	fraud	fraud	NOUN
faba-268	194	18	,	,	PUNCT
faba-268	194	19	the	the	DET
faba-268	194	20	better	well	ADJ
faba-268	194	21	p	p	NOUN
faba-268	194	22	-	-	PUNCT
faba-268	194	23	care	care	NOUN
faba-268	194	24	's	's	PART
faba-268	194	25	operations	operation	NOUN
faba-268	194	26	in	in	ADP
faba-268	194	27	this	this	DET
faba-268	194	28	area	area	NOUN
faba-268	194	29	are	be	AUX
faba-268	194	30	.	.	PUNCT
faba-268	195	1	the	the	DET
faba-268	195	2	limitation	limitation	NOUN
faba-268	195	3	of	of	ADP
faba-268	195	4	respondents	respondent	NOUN
faba-268	195	5	in	in	ADP
faba-268	195	6	the	the	DET
faba-268	195	7	study	study	NOUN
faba-268	195	8	is	be	AUX
faba-268	195	9	because	because	SCONJ
faba-268	195	10	the	the	DET
faba-268	195	11	research	research	NOUN
faba-268	195	12	area	area	NOUN
faba-268	195	13	only	only	ADV
faba-268	195	14	covers	cover	VERB
faba-268	195	15	mataram	mataram	PROPN
faba-268	195	16	city	city	PROPN
faba-268	195	17	,	,	PUNCT
faba-268	195	18	where	where	SCONJ
faba-268	195	19	the	the	DET
faba-268	195	20	number	number	NOUN
faba-268	195	21	of	of	ADP
faba-268	195	22	main	main	ADJ
faba-268	195	23	health	health	NOUN
faba-268	195	24	centres	centre	NOUN
faba-268	195	25	in	in	ADP
faba-268	195	26	mataram	mataram	PROPN
faba-268	195	27	city	city	NOUN
faba-268	195	28	is	be	AUX
faba-268	195	29	only	only	ADV
faba-268	195	30	11	11	NUM
faba-268	195	31	health	health	NOUN
faba-268	195	32	centres	centre	NOUN
faba-268	195	33	with	with	ADP
faba-268	195	34	only	only	ADV
faba-268	195	35	66	66	NUM
faba-268	195	36	respondents	respondent	NOUN
faba-268	195	37	.	.	PUNCT
faba-268	196	1	references	reference	NOUN
faba-268	196	2	association	association	NOUN
faba-268	196	3	of	of	ADP
faba-268	196	4	certified	certify	VERB
faba-268	196	5	fraud	fraud	NOUN
faba-268	196	6	examiners	examiner	NOUN
faba-268	196	7	.	.	PUNCT
faba-268	197	1	2018	2018	NUM
faba-268	197	2	.	.	PUNCT
faba-268	198	1	‘	'	PUNCT
faba-268	198	2	report	report	NOUN
faba-268	198	3	to	to	ADP
faba-268	198	4	the	the	DET
faba-268	198	5	nations	nation	NOUN
faba-268	198	6	2018	2018	NUM
faba-268	198	7	:	:	PUNCT
faba-268	198	8	global	global	ADJ
faba-268	198	9	study	study	NOUN
faba-268	198	10	on	on	ADP
faba-268	198	11	occupational	occupational	ADJ
faba-268	198	12	fraud	fraud	NOUN
faba-268	198	13	and	and	CCONJ
faba-268	198	14	abuse	abuse	NOUN
faba-268	198	15	’	'	PUNCT
faba-268	198	16	.	.	PUNCT
faba-268	199	1	acfe	acfe	PROPN
faba-268	199	2	,	,	PUNCT
faba-268	199	3	may	may	AUX
faba-268	199	4	.	.	PUNCT
faba-268	200	1	audit	audit	PROPN
faba-268	200	2	board	board	NOUN
faba-268	200	3	of	of	ADP
faba-268	200	4	the	the	DET
faba-268	200	5	republic	republic	NOUN
faba-268	200	6	of	of	ADP
faba-268	200	7	indonesia	indonesia	PROPN
faba-268	200	8	(	(	PUNCT
faba-268	200	9	bpk	bpk	PROPN
faba-268	200	10	ri	ri	PROPN
faba-268	200	11	)	)	PUNCT
faba-268	200	12	.	.	PUNCT
faba-268	201	1	2016	2016	NUM
faba-268	201	2	.	.	PUNCT
faba-268	202	1	summary	summary	NOUN
faba-268	202	2	of	of	ADP
faba-268	202	3	audit	audit	NOUN
faba-268	202	4	findings	finding	NOUN
faba-268	202	5	for	for	ADP
faba-268	202	6	the	the	DET
faba-268	202	7	second	second	ADJ
faba-268	202	8	semester	semester	NOUN
faba-268	202	9	of	of	ADP
faba-268	202	10	2016	2016	NUM
faba-268	202	11	.	.	PUNCT
faba-268	203	1	jakarta	jakarta	PROPN
faba-268	203	2	:	:	PUNCT
faba-268	203	3	audit	audit	PROPN
faba-268	203	4	board	board	NOUN
faba-268	203	5	of	of	ADP
faba-268	203	6	the	the	DET
faba-268	203	7	republic	republic	NOUN
faba-268	203	8	of	of	ADP
faba-268	203	9	indonesia	indonesia	PROPN
faba-268	203	10	.	.	PUNCT
faba-268	204	1	aviva	aviva	PROPN
faba-268	204	2	,	,	PUNCT
faba-268	204	3	j.	j.	PROPN
faba-268	204	4	2022	2022	NUM
faba-268	204	5	.	.	PUNCT
faba-268	205	1	the	the	DET
faba-268	205	2	effect	effect	NOUN
faba-268	205	3	of	of	ADP
faba-268	205	4	risk	risk	NOUN
faba-268	205	5	based	base	VERB
faba-268	205	6	audit	audit	NOUN
faba-268	205	7	,	,	PUNCT
faba-268	205	8	internal	internal	ADJ
faba-268	205	9	control	control	NOUN
faba-268	205	10	system	system	NOUN
faba-268	205	11	and	and	CCONJ
faba-268	205	12	organizational	organizational	ADJ
faba-268	205	13	commitment	commitment	NOUN
faba-268	205	14	to	to	PART
faba-268	205	15	fraud	fraud	VERB
faba-268	205	16	prevention	prevention	NOUN
faba-268	205	17	with	with	ADP
faba-268	205	18	ethical	ethical	ADJ
faba-268	205	19	considerations	consideration	NOUN
faba-268	205	20	as	as	ADP
faba-268	205	21	moderating	moderate	VERB
faba-268	205	22	variables	variable	NOUN
faba-268	205	23	.	.	PUNCT
faba-268	206	1	journal	journal	NOUN
faba-268	206	2	of	of	ADP
faba-268	206	3	accounting	accounting	NOUN
faba-268	206	4	and	and	CCONJ
faba-268	206	5	taxation	taxation	NOUN
faba-268	206	6	,	,	PUNCT
faba-268	206	7	4(2	4(2	NUM
faba-268	206	8	)	)	PUNCT
faba-268	206	9	.	.	PUNCT
faba-268	207	1	batkunde	batkunde	PROPN
faba-268	207	2	,	,	PUNCT
faba-268	207	3	a.	a.	NOUN
faba-268	207	4	a.	a.	PROPN
faba-268	207	5	,	,	PUNCT
faba-268	207	6	e.	e.	PROPN
faba-268	207	7	p.	p.	PROPN
faba-268	207	8	radjawane	radjawane	PROPN
faba-268	207	9	,	,	PUNCT
faba-268	207	10	and	and	CCONJ
faba-268	207	11	a.	a.	NOUN
faba-268	207	12	talla	talla	PROPN
faba-268	207	13	.	.	PUNCT
faba-268	207	14	2024	2024	NUM
faba-268	207	15	.	.	PUNCT
faba-268	208	1	implications	implication	NOUN
faba-268	208	2	of	of	ADP
faba-268	208	3	internal	internal	ADJ
faba-268	208	4	control	control	NOUN
faba-268	208	5	systems	system	NOUN
faba-268	208	6	for	for	ADP
faba-268	208	7	fraud	fraud	NOUN
faba-268	208	8	prevention	prevention	NOUN
faba-268	208	9	in	in	ADP
faba-268	208	10	the	the	DET
faba-268	208	11	public	public	ADJ
faba-268	208	12	sector	sector	NOUN
faba-268	208	13	.	.	PUNCT
faba-268	209	1	international	international	ADJ
faba-268	209	2	journal	journal	PROPN
faba-268	209	3	of	of	ADP
faba-268	209	4	financial	financial	ADJ
faba-268	209	5	economics	economic	NOUN
faba-268	209	6	,	,	PUNCT
faba-268	209	7	1(3):799	1(3):799	NUM
faba-268	209	8	-	-	SYM
faba-268	209	9	811	811	NUM
faba-268	209	10	.	.	PUNCT
faba-268	210	1	https://ijefe.my.id/index.php/economic/article/download/77/91/239	https://ijefe.my.id/index.php/economic/article/download/77/91/239	PROPN
faba-268	210	2	fatimah	fatimah	PROPN
faba-268	210	3	,	,	PUNCT
faba-268	210	4	r.	r.	PROPN
faba-268	210	5	n.	n.	PROPN
faba-268	210	6	,	,	PUNCT
faba-268	210	7	m.	m.	NOUN
faba-268	210	8	misnaniarti	misnaniarti	PROPN
faba-268	210	9	,	,	PUNCT
faba-268	210	10	and	and	CCONJ
faba-268	210	11	r.a	r.a	PROPN
faba-268	210	12	.	.	PROPN
faba-268	210	13	syakurah	syakurah	PROPN
faba-268	210	14	.	.	PUNCT
faba-268	210	15	2021	2021	NUM
faba-268	210	16	.	.	PUNCT
faba-268	211	1	determinan	determinan	PROPN
faba-268	211	2	potensi	potensi	PROPN
faba-268	211	3	fraud	fraud	PROPN
faba-268	211	4	dalam	dalam	PROPN
faba-268	211	5	pelaksanaan	pelaksanaan	PROPN
faba-268	211	6	jkn	jkn	PROPN
faba-268	211	7	pada	pada	PROPN
faba-268	211	8	puskesmas	puskesmas	PROPN
faba-268	211	9	di	di	PROPN
faba-268	211	10	kota	kota	PROPN
faba-268	211	11	x.	x.	PROPN
faba-268	211	12	prepotif	prepotif	PROPN
faba-268	211	13	 	 	SPACE
faba-268	211	14	:	:	PUNCT
faba-268	211	15	jurnal	jurnal	PROPN
faba-268	211	16	kesehatan	kesehatan	PROPN
faba-268	211	17	masyarakat	masyarakat	PROPN
faba-268	211	18	,	,	PUNCT
faba-268	211	19	5(1):47–55	5(1):47–55	NUM
faba-268	211	20	.	.	PUNCT
faba-268	212	1	https://doi.org/10.31004/prepotif.v5i1.1237	https://doi.org/10.31004/prepotif.v5i1.1237	PROPN
faba-268	212	2	ghazali	ghazali	PROPN
faba-268	212	3	,	,	PUNCT
faba-268	212	4	and	and	CCONJ
faba-268	212	5	latan	latan	PROPN
faba-268	212	6	.	.	PUNCT
faba-268	213	1	2015	2015	NUM
faba-268	213	2	.	.	PUNCT
faba-268	214	1	partial	partial	ADJ
faba-268	214	2	least	least	ADJ
faba-268	214	3	squares	square	NOUN
faba-268	214	4	:	:	PUNCT
faba-268	215	1	konsep	konsep	PROPN
faba-268	215	2	,	,	PUNCT
faba-268	215	3	teknik	teknik	NOUN
faba-268	215	4	dan	dan	PROPN
faba-268	215	5	aplikasi	aplikasi	PROPN
faba-268	215	6	menggunakan	menggunakan	PROPN
faba-268	215	7	program	program	PROPN
faba-268	215	8	smartpls	smartpls	PROPN
faba-268	215	9	3.0	3.0	NUM
faba-268	215	10	.	.	PUNCT
faba-268	216	1	semarang	semarang	PROPN
faba-268	216	2	:	:	PUNCT
faba-268	217	1	badan	badan	PROPN
faba-268	217	2	penerbit	penerbit	PROPN
faba-268	217	3	undip	undip	PROPN
faba-268	217	4	.	.	PUNCT
faba-268	218	1	hair	hair	NOUN
faba-268	218	2	,	,	PUNCT
faba-268	218	3	j.	j.	PROPN
faba-268	218	4	f.	f.	PROPN
faba-268	218	5	,	,	PUNCT
faba-268	218	6	g.	g.	PROPN
faba-268	218	7	t.	t.	PROPN
faba-268	218	8	m.	m.	PROPN
faba-268	218	9	hult	hult	PROPN
faba-268	218	10	.	.	PROPN
faba-268	218	11	,	,	PUNCT
faba-268	218	12	c.	c.	PROPN
faba-268	218	13	m.	m.	PROPN
faba-268	218	14	ringle	ringle	PROPN
faba-268	218	15	,	,	PUNCT
faba-268	218	16	and	and	CCONJ
faba-268	218	17	m.	m.	NOUN
faba-268	218	18	sarstedt	sarstedt	NOUN
faba-268	218	19	.	.	PUNCT
faba-268	219	1	2021	2021	NUM
faba-268	219	2	.	.	PUNCT
faba-268	220	1	a	a	DET
faba-268	220	2	primer	primer	NOUN
faba-268	220	3	on	on	ADP
faba-268	220	4	partial	partial	ADJ
faba-268	220	5	least	least	ADJ
faba-268	220	6	squares	square	NOUN
faba-268	220	7	structural	structural	ADJ
faba-268	220	8	equation	equation	NOUN
faba-268	220	9	modeling	modeling	NOUN
faba-268	220	10	(	(	PUNCT
faba-268	220	11	pls	pls	INTJ
faba-268	220	12	-	-	PUNCT
faba-268	220	13	sem	sem	NOUN
faba-268	220	14	)	)	PUNCT
faba-268	220	15	(	(	PUNCT
faba-268	220	16	3rd	3rd	ADJ
faba-268	220	17	ed	ed	NOUN
faba-268	220	18	)	)	PUNCT
faba-268	220	19	.	.	PUNCT
faba-268	221	1	sage	sage	NOUN
faba-268	221	2	publications	publication	NOUN
faba-268	221	3	.	.	PUNCT
faba-268	222	1	indonesia	indonesia	PROPN
faba-268	222	2	corruption	corruption	PROPN
faba-268	222	3	watch	watch	NOUN
faba-268	222	4	.	.	PUNCT
faba-268	223	1	2023	2023	NUM
faba-268	223	2	.	.	PUNCT
faba-268	224	1	‘	'	PUNCT
faba-268	224	2	health	health	NOUN
faba-268	224	3	budget	budget	NOUN
faba-268	224	4	management	management	NOUN
faba-268	224	5	prone	prone	ADJ
faba-268	224	6	to	to	ADP
faba-268	224	7	corruption	corruption	NOUN
faba-268	224	8	,	,	PUNCT
faba-268	224	9	icw	icw	PROPN
faba-268	224	10	highlights	highlight	NOUN
faba-268	224	11	efficiency	efficiency	NOUN
faba-268	224	12	and	and	CCONJ
faba-268	224	13	program	program	NOUN
faba-268	224	14	effectiveness	effectiveness	NOUN
faba-268	224	15	’	'	PUNCT
faba-268	224	16	.	.	PUNCT
faba-268	225	1	kompas.com	kompas.com	X
faba-268	225	2	,	,	PUNCT
faba-268	225	3	13	13	NUM
faba-268	225	4	june	june	PROPN
faba-268	225	5	.	.	PUNCT
faba-268	226	1	jensen	jensen	PROPN
faba-268	226	2	,	,	PUNCT
faba-268	226	3	m.c	m.c	PROPN
faba-268	226	4	.	.	PROPN
faba-268	226	5	,	,	PUNCT
faba-268	226	6	and	and	CCONJ
faba-268	226	7	w.	w.	PROPN
faba-268	226	8	h.	h.	PROPN
faba-268	226	9	meckling	meckling	PROPN
faba-268	226	10	.	.	PUNCT
faba-268	226	11	1976	1976	NUM
faba-268	226	12	.	.	PUNCT
faba-268	227	1	theory	theory	NOUN
faba-268	227	2	of	of	ADP
faba-268	227	3	the	the	DET
faba-268	227	4	firm	firm	NOUN
faba-268	227	5	 	 	SPACE
faba-268	227	6	:	:	PUNCT
faba-268	227	7	management	management	NOUN
faba-268	227	8	behavior	behavior	NOUN
faba-268	227	9	,	,	PUNCT
faba-268	227	10	agency	agency	NOUN
faba-268	227	11	cost	cost	VERB
faba-268	227	12	ad	ad	NOUN
faba-268	227	13	ownership	ownership	NOUN
faba-268	227	14	structure	structure	NOUN
faba-268	227	15	.	.	PUNCT
faba-268	228	1	journal	journal	NOUN
faba-268	228	2	of	of	ADP
faba-268	228	3	financial	financial	ADJ
faba-268	228	4	economics	economic	NOUN
faba-268	228	5	,	,	PUNCT
faba-268	228	6	3(4):305–360	3(4):305–360	NUM
faba-268	228	7	.	.	PUNCT
faba-268	229	1	https://doi.org/10.1016/0304405x(76)90026-x	https://doi.org/10.1016/0304405x(76)90026-x	PROPN
faba-268	229	2	laksmi	laksmi	PROPN
faba-268	229	3	,	,	PUNCT
faba-268	229	4	p.s.p	p.s.p	PROPN
faba-268	229	5	.	.	PUNCT
faba-268	229	6	,	,	PUNCT
faba-268	229	7	and	and	CCONJ
faba-268	229	8	i.	i.	PROPN
faba-268	229	9	k.	k.	PROPN
faba-268	229	10	sujana	sujana	PROPN
faba-268	229	11	.	.	PUNCT
faba-268	230	1	2019	2019	NUM
faba-268	230	2	.	.	PUNCT
faba-268	231	1	pengaruh	pengaruh	PROPN
faba-268	231	2	kompetensi	kompetensi	PROPN
faba-268	231	3	sdm	sdm	PROPN
faba-268	231	4	,	,	PUNCT
faba-268	231	5	moralitas	moralitas	PROPN
faba-268	231	6	dan	dan	PROPN
faba-268	231	7	sistem	sistem	PROPN
faba-268	231	8	pengendalian	pengendalian	PROPN
faba-268	231	9	internal	internal	PROPN
faba-268	231	10	terhadap	terhadap	PROPN
faba-268	231	11	pencegahan	pencegahan	PROPN
faba-268	231	12	fraud	fraud	PROPN
faba-268	231	13	dalam	dalam	PROPN
faba-268	231	14	pengelolaan	pengelolaan	PROPN
faba-268	231	15	keuangan	keuangan	PROPN
faba-268	231	16	desa	desa	PROPN
faba-268	231	17	.	.	PUNCT
faba-268	232	1	e	e	X
faba-268	232	2	-	-	ADJ
faba-268	232	3	jurnal	jurnal	ADJ
faba-268	232	4	akuntansi	akuntansi	PROPN
faba-268	232	5	,	,	PUNCT
faba-268	232	6	26	26	NUM
faba-268	232	7	,	,	PUNCT
faba-268	232	8	2155	2155	NUM
faba-268	232	9	.	.	PUNCT
faba-268	233	1	https://doi.org/10.24843/eja.2019.v26.i03.p18	https://doi.org/10.24843/eja.2019.v26.i03.p18	PROPN
faba-268	233	2	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
faba-268	233	3	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
faba-268	233	4	https://doi.org/10.24843/eja.2019.v26.i03.p18	https://doi.org/10.24843/eja.2019.v26.i03.p18	PROPN
faba-268	233	5	k.	k.	NOUN
faba-268	233	6	w.sari	w.sari	ADJ
faba-268	233	7	,	,	PUNCT
faba-268	233	8	b.	b.	PROPN
faba-268	233	9	santoso	santoso	PROPN
faba-268	233	10	,	,	PUNCT
faba-268	233	11	e.	e.	PROPN
faba-268	233	12	pituringsih/	pituringsih/	NUM
faba-268	233	13	finance	finance	NOUN
faba-268	233	14	,	,	PUNCT
faba-268	233	15	accounting	accounting	NOUN
faba-268	233	16	and	and	CCONJ
faba-268	233	17	business	business	NOUN
faba-268	233	18	analysis	analysis	NOUN
faba-268	233	19	,	,	PUNCT
faba-268	233	20	volume	volume	NOUN
faba-268	233	21	7	7	NUM
faba-268	233	22	,	,	PUNCT
faba-268	233	23	issue	issue	NOUN
faba-268	233	24	2	2	NUM
faba-268	233	25	,	,	PUNCT
faba-268	233	26	2025	2025	NUM
faba-268	233	27	197	197	NUM
faba-268	233	28	ministry	ministry	NOUN
faba-268	233	29	of	of	ADP
faba-268	233	30	health	health	PROPN
faba-268	233	31	of	of	ADP
faba-268	233	32	the	the	DET
faba-268	233	33	republic	republic	NOUN
faba-268	233	34	of	of	ADP
faba-268	233	35	indonesia	indonesia	PROPN
faba-268	233	36	.	.	PUNCT
faba-268	234	1	2015	2015	NUM
faba-268	234	2	.	.	PUNCT
faba-268	235	1	regulation	regulation	NOUN
faba-268	235	2	of	of	ADP
faba-268	235	3	the	the	DET
faba-268	235	4	minister	minister	PROPN
faba-268	235	5	of	of	ADP
faba-268	235	6	health	health	NOUN
faba-268	235	7	number	number	NOUN
faba-268	235	8	36	36	NUM
faba-268	235	9	of	of	ADP
faba-268	235	10	2015	2015	NUM
faba-268	235	11	concerning	concern	VERB
faba-268	235	12	fraud	fraud	NOUN
faba-268	235	13	prevention	prevention	NOUN
faba-268	235	14	in	in	ADP
faba-268	235	15	the	the	DET
faba-268	235	16	implementation	implementation	NOUN
faba-268	235	17	of	of	ADP
faba-268	235	18	the	the	DET
faba-268	235	19	health	health	NOUN
faba-268	235	20	insurance	insurance	NOUN
faba-268	235	21	program	program	NOUN
faba-268	235	22	under	under	ADP
faba-268	235	23	the	the	DET
faba-268	235	24	national	national	ADJ
faba-268	235	25	social	social	ADJ
faba-268	235	26	security	security	NOUN
faba-268	235	27	system	system	NOUN
faba-268	235	28	.	.	PUNCT
faba-268	236	1	jakarta	jakarta	PROPN
faba-268	236	2	:	:	PUNCT
faba-268	236	3	ministry	ministry	PROPN
faba-268	236	4	of	of	ADP
faba-268	236	5	health	health	PROPN
faba-268	236	6	ri	ri	PROPN
faba-268	236	7	.	.	PUNCT
faba-268	236	8	ministry	ministry	PROPN
faba-268	236	9	of	of	ADP
faba-268	236	10	health	health	PROPN
faba-268	236	11	of	of	ADP
faba-268	236	12	the	the	DET
faba-268	236	13	republic	republic	NOUN
faba-268	236	14	of	of	ADP
faba-268	236	15	indonesia	indonesia	PROPN
faba-268	236	16	.	.	PROPN
faba-268	236	17	2019	2019	NUM
faba-268	236	18	.	.	PUNCT
faba-268	237	1	regulation	regulation	NOUN
faba-268	237	2	of	of	ADP
faba-268	237	3	the	the	DET
faba-268	237	4	minister	minister	NOUN
faba-268	237	5	of	of	ADP
faba-268	237	6	health	health	NOUN
faba-268	237	7	of	of	ADP
faba-268	237	8	the	the	DET
faba-268	237	9	republic	republic	NOUN
faba-268	237	10	of	of	ADP
faba-268	237	11	indonesia	indonesia	PROPN
faba-268	237	12	number	number	NOUN
faba-268	237	13	16	16	NUM
faba-268	237	14	of	of	ADP
faba-268	237	15	2019	2019	NUM
faba-268	237	16	concerning	concern	VERB
faba-268	237	17	technical	technical	ADJ
faba-268	237	18	guidelines	guideline	NOUN
faba-268	237	19	for	for	ADP
faba-268	237	20	health	health	NOUN
faba-268	237	21	operational	operational	ADJ
faba-268	237	22	assistance	assistance	NOUN
faba-268	237	23	.	.	PUNCT
faba-268	238	1	jakarta	jakarta	PROPN
faba-268	238	2	:	:	PUNCT
faba-268	238	3	ministry	ministry	PROPN
faba-268	238	4	of	of	ADP
faba-268	238	5	health	health	PROPN
faba-268	238	6	ri	ri	PROPN
faba-268	238	7	pratiwi	pratiwi	NOUN
faba-268	238	8	,	,	PUNCT
faba-268	238	9	l.	l.	PROPN
faba-268	238	10	,	,	PUNCT
faba-268	238	11	haliah	haliah	PROPN
faba-268	238	12	,	,	PUNCT
faba-268	238	13	and	and	CCONJ
faba-268	238	14	a.	a.	NOUN
faba-268	238	15	kusumawati	kusumawati	PROPN
faba-268	238	16	.	.	PUNCT
faba-268	239	1	2023	2023	NUM
faba-268	239	2	.	.	PUNCT
faba-268	239	3	internal	internal	ADJ
faba-268	239	4	control	control	NOUN
faba-268	239	5	functions	function	NOUN
faba-268	239	6	and	and	CCONJ
faba-268	239	7	good	good	ADJ
faba-268	239	8	corporate	corporate	ADJ
faba-268	239	9	governance	governance	NOUN
faba-268	239	10	as	as	ADP
faba-268	239	11	preventive	preventive	ADJ
faba-268	239	12	measures	measure	NOUN
faba-268	239	13	against	against	ADP
faba-268	239	14	public	public	ADJ
faba-268	239	15	sector	sector	NOUN
faba-268	239	16	accounting	accounting	NOUN
faba-268	239	17	fraud	fraud	NOUN
faba-268	239	18	.	.	PUNCT
faba-268	240	1	international	international	ADJ
faba-268	240	2	journal	journal	NOUN
faba-268	240	3	of	of	ADP
faba-268	240	4	comparative	comparative	ADJ
faba-268	240	5	accounting	accounting	NOUN
faba-268	240	6	and	and	CCONJ
faba-268	240	7	management	management	NOUN
faba-268	240	8	science	science	NOUN
faba-268	240	9	(	(	PUNCT
faba-268	240	10	ijcams	ijcam	NOUN
faba-268	240	11	)	)	PUNCT
faba-268	240	12	.	.	PUNCT
faba-268	241	1	rachman	rachman	NOUN
faba-268	241	2	,	,	PUNCT
faba-268	241	3	i.	i.	PROPN
faba-268	241	4	,	,	PUNCT
faba-268	241	5	a.	a.	PROPN
faba-268	241	6	nurcahyo	nurcahyo	PROPN
faba-268	241	7	,	,	PUNCT
faba-268	241	8	and	and	CCONJ
faba-268	241	9	e.	e.	PROPN
faba-268	241	10	susilawati	susilawati	PROPN
faba-268	241	11	.	.	PUNCT
faba-268	241	12	2021	2021	NUM
faba-268	241	13	.	.	PUNCT
faba-268	242	1	the	the	DET
faba-268	242	2	effect	effect	NOUN
faba-268	242	3	of	of	ADP
faba-268	242	4	internal	internal	ADJ
faba-268	242	5	control	control	NOUN
faba-268	242	6	and	and	CCONJ
faba-268	242	7	organizational	organizational	ADJ
faba-268	242	8	commitment	commitment	NOUN
faba-268	242	9	to	to	PART
faba-268	242	10	fraud	fraud	VERB
faba-268	242	11	prevention	prevention	NOUN
faba-268	242	12	in	in	ADP
faba-268	242	13	hospital	hospital	NOUN
faba-268	242	14	x	x	PUNCT
faba-268	242	15	in	in	ADP
faba-268	242	16	the	the	DET
faba-268	242	17	city	city	NOUN
faba-268	242	18	of	of	ADP
faba-268	242	19	bandung	bandung	PROPN
faba-268	242	20	indonesia	indonesia	PROPN
faba-268	242	21	.	.	PUNCT
faba-268	243	1	turkish	turkish	ADJ
faba-268	243	2	journal	journal	PROPN
faba-268	243	3	of	of	ADP
faba-268	243	4	computer	computer	NOUN
faba-268	243	5	and	and	CCONJ
faba-268	243	6	mathematics	mathematic	NOUN
faba-268	243	7	education	education	NOUN
faba-268	243	8	,	,	PUNCT
faba-268	243	9	12(8):1459–1468	12(8):1459–1468	NUM
faba-268	243	10	.	.	PUNCT
faba-268	244	1	https://turcomat.org/index.php/turkbilmat/article/view/2985	https://turcomat.org/index.php/turkbilmat/article/view/2985	X
faba-268	244	2	rahma	rahma	PROPN
faba-268	244	3	,	,	PUNCT
faba-268	244	4	p.	p.	NOUN
faba-268	244	5	2019	2019	NUM
faba-268	244	6	.	.	PUNCT
faba-268	245	1	strengthening	strengthen	VERB
faba-268	245	2	the	the	DET
faba-268	245	3	role	role	NOUN
faba-268	245	4	of	of	ADP
faba-268	245	5	jkn	jkn	NOUN
faba-268	245	6	fraud	fraud	PROPN
faba-268	245	7	prevention	prevention	NOUN
faba-268	245	8	teams	team	NOUN
faba-268	245	9	in	in	ADP
faba-268	245	10	the	the	DET
faba-268	245	11	regions	region	NOUN
faba-268	245	12	to	to	PART
faba-268	245	13	control	control	VERB
faba-268	245	14	fraud	fraud	NOUN
faba-268	245	15	.	.	PUNCT
faba-268	246	1	centre	centre	PROPN
faba-268	246	2	for	for	ADP
faba-268	246	3	health	health	NOUN
faba-268	246	4	policy	policy	NOUN
faba-268	246	5	and	and	CCONJ
faba-268	246	6	management	management	NOUN
faba-268	246	7	,	,	PUNCT
faba-268	246	8	faculty	faculty	NOUN
faba-268	246	9	of	of	ADP
faba-268	246	10	medicine	medicine	NOUN
faba-268	246	11	,	,	PUNCT
faba-268	246	12	universitas	universita	NOUN
faba-268	246	13	gadjah	gadjah	PROPN
faba-268	246	14	mada	mada	PROPN
faba-268	246	15	.	.	PUNCT
faba-268	247	1	rahmawati	rahmawati	PROPN
faba-268	247	2	,	,	PUNCT
faba-268	247	3	e.	e.	PROPN
faba-268	247	4	,	,	PUNCT
faba-268	247	5	s.	s.	PROPN
faba-268	247	6	sarwani	sarwani	PROPN
faba-268	247	7	.	.	PROPN
faba-268	247	8	,	,	PUNCT
faba-268	247	9	r.	r.	PROPN
faba-268	247	10	rasidah	rasidah	PROPN
faba-268	247	11	,	,	PUNCT
faba-268	247	12	and	and	CCONJ
faba-268	247	13	m.	m.	PROPN
faba-268	247	14	yuliastina	yuliastina	PROPN
faba-268	247	15	.	.	PROPN
faba-268	247	16	2020	2020	NUM
faba-268	247	17	.	.	PUNCT
faba-268	248	1	determinan	determinan	PROPN
faba-268	248	2	fraud	fraud	PROPN
faba-268	248	3	prevention	prevention	PROPN
faba-268	248	4	pada	pada	PROPN
faba-268	248	5	pemerintahan	pemerintahan	PROPN
faba-268	248	6	desa	desa	PROPN
faba-268	248	7	di	di	PROPN
faba-268	248	8	kabupaten	kabupaten	PROPN
faba-268	248	9	banjar	banjar	PROPN
faba-268	248	10	.	.	PUNCT
faba-268	249	1	jurnal	jurnal	PROPN
faba-268	249	2	akuntansi	akuntansi	PROPN
faba-268	249	3	,	,	PUNCT
faba-268	249	4	10(2):129–152	10(2):129–152	PROPN
faba-268	249	5	.	.	PUNCT
faba-268	250	1	https://doi.org/10.33369/j.akuntansi.10.2.129-152	https://doi.org/10.33369/j.akuntansi.10.2.129-152	PROPN
faba-268	250	2	rizka	rizka	PROPN
faba-268	250	3	,	,	PUNCT
faba-268	250	4	z.	z.	PROPN
faba-268	250	5	,	,	PUNCT
faba-268	250	6	s.	s.	PROPN
faba-268	250	7	p.	p.	PROPN
faba-268	250	8	jati	jati	PROPN
faba-268	250	9	,	,	PUNCT
faba-268	250	10	and	and	CCONJ
faba-268	250	11	s.	s.	PROPN
faba-268	250	12	bm	bm	PROPN
faba-268	250	13	.	.	PROPN
faba-268	250	14	2018	2018	NUM
faba-268	250	15	.	.	PUNCT
faba-268	251	1	analisis	analisis	PROPN
faba-268	251	2	pelaksanaan	pelaksanaan	PROPN
faba-268	251	3	program	program	PROPN
faba-268	251	4	pencegahan	pencegahan	PROPN
faba-268	251	5	kecurangan	kecurangan	PROPN
faba-268	251	6	(	(	PUNCT
faba-268	251	7	fraud	fraud	NOUN
faba-268	251	8	)	)	PUNCT
faba-268	251	9	jaminan	jaminan	PROPN
faba-268	251	10	kesehatan	kesehatan	PROPN
faba-268	251	11	nasional	nasional	PROPN
faba-268	251	12	di	di	PROPN
faba-268	251	13	puskesmas	puskesmas	PROPN
faba-268	251	14	kota	kota	PROPN
faba-268	251	15	semarang	semarang	PROPN
faba-268	251	16	.	.	PUNCT
faba-268	252	1	jurnal	jurnal	PROPN
faba-268	252	2	kesehatan	kesehatan	PROPN
faba-268	252	3	masyarakat	masyarakat	PROPN
faba-268	252	4	(	(	PUNCT
faba-268	252	5	e	e	NOUN
faba-268	252	6	-	-	NOUN
faba-268	252	7	journal	journal	NOUN
faba-268	252	8	)	)	PUNCT
faba-268	252	9	,	,	PUNCT
faba-268	252	10	6(4):95–104	6(4):95–104	NOUN
faba-268	252	11	.	.	PUNCT
faba-268	252	12	skousen	skousen	PROPN
faba-268	252	13	,	,	PUNCT
faba-268	252	14	c.	c.	PROPN
faba-268	252	15	j.	j.	PROPN
faba-268	252	16	,	,	PUNCT
faba-268	252	17	k.	k.	PROPN
faba-268	252	18	r.	r.	PROPN
faba-268	252	19	smith	smith	PROPN
faba-268	252	20	,	,	PUNCT
faba-268	252	21	and	and	CCONJ
faba-268	252	22	c.j	c.j	PROPN
faba-268	252	23	.	.	PROPN
faba-268	252	24	wrigh	wrigh	NOUN
faba-268	252	25	.	.	PUNCT
faba-268	253	1	2009	2009	NUM
faba-268	253	2	.	.	PUNCT
faba-268	254	1	detecting	detect	VERB
faba-268	254	2	and	and	CCONJ
faba-268	254	3	predicting	predict	VERB
faba-268	254	4	financial	financial	ADJ
faba-268	254	5	statement	statement	NOUN
faba-268	254	6	fraud	fraud	NOUN
faba-268	254	7	 	 	SPACE
faba-268	254	8	:	:	PUNCT
faba-268	254	9	the	the	DET
faba-268	254	10	effectiveness	effectiveness	NOUN
faba-268	254	11	of	of	ADP
faba-268	254	12	the	the	DET
faba-268	254	13	fraud	fraud	NOUN
faba-268	254	14	triangle	triangle	NOUN
faba-268	254	15	and	and	CCONJ
faba-268	254	16	sas	sa	VERB
faba-268	254	17	no	no	INTJ
faba-268	254	18	.	.	PROPN
faba-268	254	19	99	99	NUM
faba-268	254	20	.	.	PUNCT
faba-268	255	1	hirschey	hirschey	PROPN
faba-268	255	2	,	,	PUNCT
faba-268	255	3	m.	m.	NOUN
faba-268	255	4	,	,	PUNCT
faba-268	255	5	john	john	PROPN
faba-268	255	6	,	,	PUNCT
faba-268	255	7	k.	k.	PROPN
faba-268	255	8	and	and	CCONJ
faba-268	255	9	makhija	makhija	PROPN
faba-268	255	10	,	,	PUNCT
faba-268	255	11	a.k	a.k	PROPN
faba-268	255	12	.	.	PUNCT
faba-268	256	1	(	(	PUNCT
faba-268	256	2	ed	ed	NOUN
faba-268	256	3	.	.	PUNCT
faba-268	256	4	)	)	PUNCT
faba-268	256	5	corporate	corporate	ADJ
faba-268	256	6	governance	governance	NOUN
faba-268	256	7	and	and	CCONJ
faba-268	256	8	firm	firm	ADJ
faba-268	256	9	performance	performance	NOUN
faba-268	256	10	(	(	PUNCT
faba-268	256	11	advances	advance	NOUN
faba-268	256	12	in	in	ADP
faba-268	256	13	financial	financial	ADJ
faba-268	256	14	economics	economic	NOUN
faba-268	256	15	,	,	PUNCT
faba-268	256	16	vol	vol	NOUN
faba-268	256	17	.	.	PROPN
faba-268	256	18	13	13	NUM
faba-268	256	19	)	)	PUNCT
faba-268	256	20	,	,	PUNCT
faba-268	256	21	emerald	emerald	NOUN
faba-268	256	22	group	group	PROPN
faba-268	256	23	publishing	publishing	NOUN
faba-268	256	24	limited	limit	VERB
faba-268	256	25	,	,	PUNCT
faba-268	256	26	leeds	leed	NOUN
faba-268	256	27	,	,	PUNCT
faba-268	256	28	53	53	NUM
faba-268	256	29	-	-	SYM
faba-268	256	30	81	81	NUM
faba-268	256	31	.	.	PUNCT
faba-268	257	1	https://doi.org/10.1108/s1569-3732(2009)0000013005	https://doi.org/10.1108/s1569-3732(2009)0000013005	PROPN
faba-268	257	2	soehaditama	soehaditama	NOUN
faba-268	257	3	,	,	PUNCT
faba-268	257	4	j.	j.	PROPN
faba-268	257	5	p.	p.	PROPN
faba-268	257	6	2024	2024	NUM
faba-268	257	7	.	.	PUNCT
faba-268	258	1	the	the	DET
faba-268	258	2	influence	influence	NOUN
faba-268	258	3	of	of	ADP
faba-268	258	4	organizational	organizational	ADJ
faba-268	258	5	culture	culture	NOUN
faba-268	258	6	and	and	CCONJ
faba-268	258	7	the	the	DET
faba-268	258	8	role	role	NOUN
faba-268	258	9	of	of	ADP
faba-268	258	10	internal	internal	ADJ
faba-268	258	11	audit	audit	NOUN
faba-268	258	12	on	on	ADP
faba-268	258	13	fraud	fraud	NOUN
faba-268	258	14	prevention	prevention	NOUN
faba-268	258	15	.	.	PUNCT
faba-268	259	1	dinasti	dinasti	PROPN
faba-268	259	2	international	international	PROPN
faba-268	259	3	journal	journal	PROPN
faba-268	259	4	of	of	ADP
faba-268	259	5	economics	economic	NOUN
faba-268	259	6	,	,	PUNCT
faba-268	259	7	finance	finance	NOUN
faba-268	259	8	&	&	CCONJ
faba-268	259	9	accounting	accounting	NOUN
faba-268	259	10	,	,	PUNCT
faba-268	259	11	4(6):738	4(6):738	NUM
faba-268	259	12	-	-	SYM
faba-268	259	13	743	743	NUM
faba-268	259	14	.	.	PUNCT
faba-268	260	1	https://doi.org/10.38035/dijefa.v4i6	https://doi.org/10.38035/dijefa.v4i6	PRON
faba-268	260	2	sugiyono	sugiyono	PROPN
faba-268	260	3	.	.	PUNCT
faba-268	261	1	2018	2018	NUM
faba-268	261	2	.	.	PUNCT
faba-268	262	1	metode	metode	PROPN
faba-268	262	2	penelitian	penelitian	PROPN
faba-268	262	3	bisnis	bisnis	PROPN
faba-268	262	4	:	:	PUNCT
faba-268	262	5	pendekatan	pendekatan	PROPN
faba-268	262	6	kuantitatif	kuantitatif	PROPN
faba-268	262	7	&	&	CCONJ
faba-268	262	8	kualitatif	kualitatif	PROPN
faba-268	262	9	.	.	PUNCT
faba-268	263	1	bandung	bandung	PROPN
faba-268	263	2	:	:	PUNCT
faba-268	263	3	alfabeta	alfabeta	PROPN
faba-268	263	4	.	.	PUNCT
faba-268	263	5	sulistyorini	sulistyorini	PROPN
faba-268	263	6	,	,	PUNCT
faba-268	263	7	l.	l.	PROPN
faba-268	263	8	,	,	PUNCT
faba-268	263	9	and	and	CCONJ
faba-268	263	10	d.	d.	PROPN
faba-268	263	11	urumsah	urumsah	PROPN
faba-268	263	12	.	.	PUNCT
faba-268	264	1	2021	2021	NUM
faba-268	264	2	.	.	PUNCT
faba-268	265	1	determinants	determinant	NOUN
faba-268	265	2	of	of	ADP
faba-268	265	3	fraud	fraud	NOUN
faba-268	265	4	prevention	prevention	NOUN
faba-268	265	5	in	in	ADP
faba-268	265	6	procurement	procurement	NOUN
faba-268	265	7	of	of	ADP
faba-268	265	8	goods	good	NOUN
faba-268	265	9	and	and	CCONJ
faba-268	265	10	services	service	NOUN
faba-268	265	11	of	of	ADP
faba-268	265	12	higher	high	ADJ
faba-268	265	13	education	education	NOUN
faba-268	265	14	institutions	institution	NOUN
faba-268	265	15	in	in	ADP
faba-268	265	16	indonesia	indonesia	PROPN
faba-268	265	17	.	.	PUNCT
faba-268	266	1	proceeding	proceed	VERB
faba-268	266	2	of	of	ADP
faba-268	266	3	national	national	ADJ
faba-268	266	4	conference	conference	NOUN
faba-268	266	5	on	on	ADP
faba-268	266	6	accounting	accounting	PROPN
faba-268	266	7	&	&	CCONJ
faba-268	266	8	finance	finance	PROPN
faba-268	266	9	,	,	PUNCT
faba-268	266	10	3:181–190	3:181–190	NUM
faba-268	266	11	.	.	PUNCT
faba-268	267	1	https://doi.org/https://doi.org/10.20885/ncaf.vol3.art16	https://doi.org/https://doi.org/10.20885/ncaf.vol3.art16	PROPN
faba-268	267	2	susandya	susandya	PROPN
faba-268	267	3	,	,	PUNCT
faba-268	267	4	a.	a.	NOUN
faba-268	267	5	a.	a.	PROPN
faba-268	267	6	p.	p.	PROPN
faba-268	267	7	g.	g.	PROPN
faba-268	267	8	b.	b.	PROPN
faba-268	267	9	a.	a.	PROPN
faba-268	267	10	,	,	PUNCT
faba-268	267	11	m.	m.	PROPN
faba-268	267	12	d.	d.	PROPN
faba-268	267	13	p.	p.	PROPN
faba-268	267	14	putra	putra	PROPN
faba-268	267	15	.	.	PROPN
faba-268	267	16	,	,	PUNCT
faba-268	267	17	i.	i.	PROPN
faba-268	267	18	k.	k.	PROPN
faba-268	267	19	bagiana	bagiana	PROPN
faba-268	267	20	.	.	PROPN
faba-268	267	21	,	,	PUNCT
faba-268	267	22	m.	m.	NOUN
faba-268	267	23	r	r	NOUN
faba-268	267	24	cahyani	cahyani	NOUN
faba-268	267	25	,	,	PUNCT
faba-268	267	26	and	and	CCONJ
faba-268	268	1	i.	i.	PROPN
faba-268	268	2	a.	a.	PROPN
faba-268	268	3	p.	p.	PROPN
faba-268	268	4	m.	m.	NOUN
faba-268	269	1	p.	p.	NOUN
faba-268	269	2	aristanti	aristanti	PROPN
faba-268	269	3	.	.	PUNCT
faba-268	270	1	2022	2022	NUM
faba-268	270	2	.	.	PUNCT
faba-268	271	1	determinan	determinan	ADJ
faba-268	271	2	pencegahan	pencegahan	INTJ
faba-268	271	3	kecurangan	kecurangan	PROPN
faba-268	272	1	dalam	dalam	PROPN
faba-268	272	2	alokasi	alokasi	PROPN
faba-268	272	3	dana	dana	PROPN
faba-268	272	4	desa	desa	PROPN
faba-268	272	5	.	.	PUNCT
faba-268	273	1	jurnal	jurnal	PROPN
faba-268	273	2	reviu	reviu	PROPN
faba-268	273	3	akuntansi	akuntansi	PROPN
faba-268	273	4	dan	dan	PROPN
faba-268	273	5	keuangan	keuangan	PROPN
faba-268	273	6	,	,	PUNCT
faba-268	273	7	12(3):659–671	12(3):659–671	PROPN
faba-268	273	8	.	.	PUNCT
faba-268	274	1	https://doi.org/10.22219/jrak.v12i3.22363	https://doi.org/10.22219/jrak.v12i3.22363	PRON
faba-268	274	2	transparency	transparency	NOUN
faba-268	274	3	international	international	NOUN
faba-268	274	4	.	.	PUNCT
faba-268	274	5	2023	2023	NUM
faba-268	274	6	.	.	PUNCT
faba-268	275	1	‘	'	PUNCT
faba-268	275	2	corruption	corruption	NOUN
faba-268	275	3	perceptions	perception	NOUN
faba-268	275	4	index	index	NOUN
faba-268	275	5	2023	2023	NUM
faba-268	275	6	’	'	PUNCT
faba-268	275	7	.	.	PUNCT
faba-268	276	1	transparency.org	transparency.org	X
faba-268	276	2	,	,	PUNCT
faba-268	276	3	31	31	NUM
faba-268	276	4	january	january	NOUN
faba-268	276	5	.	.	PUNCT
faba-268	277	1	wardah	wardah	PROPN
faba-268	277	2	,	,	PUNCT
faba-268	277	3	z.	z.	PROPN
faba-268	277	4	,	,	PUNCT
faba-268	277	5	a.	a.	PROPN
faba-268	277	6	carolina	carolina	PROPN
faba-268	277	7	,	,	PUNCT
faba-268	277	8	and	and	CCONJ
faba-268	277	9	a.	a.	NOUN
faba-268	277	10	wulandari	wulandari	PROPN
faba-268	277	11	.	.	PUNCT
faba-268	278	1	2022	2022	NUM
faba-268	278	2	.	.	PUNCT
faba-268	279	1	pengaruh	pengaruh	NOUN
faba-268	279	2	whistleblowing	whistleblowing	NOUN
faba-268	279	3	system	system	NOUN
faba-268	279	4	,	,	PUNCT
faba-268	279	5	internal	internal	ADJ
faba-268	279	6	control	control	NOUN
faba-268	279	7	,	,	PUNCT
faba-268	279	8	leadership	leadership	PROPN
faba-268	279	9	dan	dan	PROPN
faba-268	279	10	budaya	budaya	PROPN
faba-268	279	11	organisasi	organisasi	PROPN
faba-268	279	12	terhadap	terhadap	PROPN
faba-268	279	13	fraud	fraud	PROPN
faba-268	279	14	prevention	prevention	PROPN
faba-268	279	15	.	.	PUNCT
faba-268	280	1	nominal	nominal	ADJ
faba-268	280	2	:	:	PUNCT
faba-268	280	3	barometer	barometer	NOUN
faba-268	280	4	riset	riset	PROPN
faba-268	280	5	akuntansi	akuntansi	PROPN
faba-268	280	6	dan	dan	PROPN
faba-268	280	7	manajemen	manajemen	PROPN
faba-268	280	8	,	,	PUNCT
faba-268	280	9	11(2	11(2	NUM
faba-268	280	10	):	):	PUNCT
faba-268	280	11	233–247	233–247	NUM
faba-268	280	12	.	.	PUNCT
faba-268	281	1	https://doi.org/10.21831/nominal.v11i2.49346	https://doi.org/10.21831/nominal.v11i2.49346	PUNCT
faba-268	281	2	wardhani	wardhani	PROPN
faba-268	281	3	,	,	PUNCT
faba-268	281	4	i.	i.	PROPN
faba-268	281	5	i.	i.	PROPN
faba-268	281	6	,	,	PUNCT
faba-268	281	7	a.	a.	NOUN
faba-268	281	8	pratami	pratami	NOUN
faba-268	281	9	,	,	PUNCT
faba-268	281	10	and	and	CCONJ
faba-268	281	11	i.	i.	PROPN
faba-268	281	12	pratama	pratama	PROPN
faba-268	281	13	.	.	PUNCT
faba-268	282	1	2021	2021	NUM
faba-268	282	2	.	.	PUNCT
faba-268	283	1	e	e	X
faba-268	283	2	-	-	NOUN
faba-268	283	3	procurement	procurement	ADJ
faba-268	283	4	sebagai	sebagai	PROPN
faba-268	283	5	upaya	upaya	PROPN
faba-268	283	6	pencegahan	pencegahan	PROPN
faba-268	283	7	fraud	fraud	PROPN
faba-268	283	8	terhadap	terhadap	PROPN
faba-268	283	9	pengadaan	pengadaan	PROPN
faba-268	283	10	barang	barang	PROPN
faba-268	283	11	dan	dan	PROPN
faba-268	283	12	jasa	jasa	PROPN
faba-268	283	13	di	di	PROPN
faba-268	283	14	unit	unit	PROPN
faba-268	283	15	layanan	layanan	PROPN
faba-268	283	16	pengadaan	pengadaan	PROPN
faba-268	283	17	provinsi	provinsi	PROPN
faba-268	283	18	sumatera	sumatera	PROPN
faba-268	283	19	utara	utara	NOUN
faba-268	283	20	.	.	PUNCT
faba-268	284	1	jurnal	jurnal	PROPN
faba-268	284	2	akuntansi	akuntansi	PROPN
faba-268	284	3	dan	dan	PROPN
faba-268	284	4	bisnis	bisnis	PROPN
faba-268	284	5	 	 	SPACE
faba-268	284	6	:	:	PUNCT
faba-268	284	7	jurnal	jurnal	ADJ
faba-268	284	8	program	program	PROPN
faba-268	284	9	studi	studi	PROPN
faba-268	284	10	akuntansi	akuntansi	PROPN
faba-268	284	11	,	,	PUNCT
faba-268	284	12	7(2):126–139	7(2):126–139	NUM
faba-268	284	13	.	.	PUNCT
faba-268	285	1	https://doi.org/10.31289/jab.v7i2.5293	https://doi.org/10.31289/jab.v7i2.5293	NOUN
faba-268	285	2	https://turcomat.org/index.php/turkbilmat/article/view/2985	https://turcomat.org/index.php/turkbilmat/article/view/2985	X
faba-268	286	1	https://doi.org/10.1108/s1569-3732(2009)0000013005	https://doi.org/10.1108/s1569-3732(2009)0000013005	X
faba-268	286	2	https://doi.org/10.38035/dijefa.v4i6	https://doi.org/10.38035/dijefa.v4i6	VERB
faba-268	286	3	https://doi.org/10.22219/jrak.v12i3.22363	https://doi.org/10.22219/jrak.v12i3.22363	NUM
faba-268	286	4	https://doi.org/10.21831/nominal.v11i2.49346	https://doi.org/10.21831/nominal.v11i2.49346	X