id	sid	tid	token	lemma	pos
faba-37	1	1	58	58	NUM
faba-37	1	2	finance	finance	NOUN
faba-37	1	3	,	,	PUNCT
faba-37	1	4	accounting	accounting	NOUN
faba-37	1	5	and	and	CCONJ
faba-37	1	6	business	business	NOUN
faba-37	1	7	analysis	analysis	NOUN
faba-37	1	8	volume	volume	NOUN
faba-37	1	9	2	2	NUM
faba-37	1	10	issue	issue	NOUN
faba-37	1	11	1	1	NUM
faba-37	1	12	,	,	PUNCT
faba-37	1	13	2020	2020	NUM
faba-37	1	14	http://faba.bg	http://faba.bg	VERB
faba-37	1	15	the	the	DET
faba-37	1	16	effectiveness	effectiveness	NOUN
faba-37	1	17	budget	budget	NOUN
faba-37	1	18	control	control	NOUN
faba-37	1	19	government	government	NOUN
faba-37	1	20	of	of	ADP
faba-37	1	21	ogan	ogan	PROPN
faba-37	1	22	ilir	ilir	PROPN
faba-37	1	23	regency	regency	PROPN
faba-37	1	24	:	:	PUNCT
faba-37	1	25	the	the	DET
faba-37	1	26	impact	impact	NOUN
faba-37	1	27	on	on	ADP
faba-37	1	28	supervision	supervision	NOUN
faba-37	1	29	and	and	CCONJ
faba-37	1	30	competence	competence	NOUN
faba-37	1	31	periansya1	periansya1	NOUN
faba-37	1	32	,	,	PUNCT
faba-37	1	33	sopiyan	sopiyan	PROPN
faba-37	1	34	ar2	ar2	PROPN
faba-37	1	35	,	,	PUNCT
faba-37	1	36	tria	tria	PROPN
faba-37	1	37	ajeng	ajeng	PROPN
faba-37	1	38	pratiwi3	pratiwi3	PROPN
faba-37	1	39	politeknik	politeknik	PROPN
faba-37	1	40	negeri	negeri	PROPN
faba-37	1	41	sriwijaya	sriwijaya	PROPN
faba-37	1	42	,	,	PUNCT
faba-37	1	43	indonesia	indonesia	PROPN
faba-37	1	44	info	info	NOUN
faba-37	1	45	articles	article	NOUN
faba-37	1	46	abstract	abstract	ADJ
faba-37	1	47	history	history	NOUN
faba-37	1	48	article	article	NOUN
faba-37	1	49	:	:	PUNCT
faba-37	1	50	submitted	submit	VERB
faba-37	1	51	23	23	NUM
faba-37	1	52	january	january	PROPN
faba-37	1	53	2020	2020	NUM
faba-37	1	54	revised	revise	VERB
faba-37	1	55	4	4	NUM
faba-37	1	56	march	march	NOUN
faba-37	1	57	2020	2020	NUM
faba-37	1	58	accepted	accept	VERB
faba-37	1	59	17	17	NUM
faba-37	1	60	may	may	NOUN
faba-37	1	61	2020	2020	NUM
faba-37	1	62	purpose	purpose	NOUN
faba-37	1	63	:	:	PUNCT
faba-37	1	64	this	this	DET
faba-37	1	65	study	study	NOUN
faba-37	1	66	carried	carry	VERB
faba-37	1	67	out	out	ADP
faba-37	1	68	to	to	PART
faba-37	1	69	examine	examine	VERB
faba-37	1	70	and	and	CCONJ
faba-37	1	71	analyze	analyze	VERB
faba-37	1	72	the	the	DET
faba-37	1	73	impact	impact	NOUN
faba-37	1	74	of	of	ADP
faba-37	1	75	supervision	supervision	NOUN
faba-37	1	76	and	and	CCONJ
faba-37	1	77	competence	competence	NOUN
faba-37	1	78	on	on	ADP
faba-37	1	79	the	the	DET
faba-37	1	80	effectiveness	effectiveness	NOUN
faba-37	1	81	of	of	ADP
faba-37	1	82	ogan	ogan	PROPN
faba-37	1	83	ilir	ilir	PROPN
faba-37	1	84	district	district	PROPN
faba-37	1	85	budget	budget	NOUN
faba-37	1	86	control	control	NOUN
faba-37	1	87	.	.	PUNCT
faba-37	2	1	methodology	methodology	NOUN
faba-37	2	2	approach	approach	NOUN
faba-37	2	3	:	:	PUNCT
faba-37	2	4	the	the	DET
faba-37	2	5	population	population	NOUN
faba-37	2	6	of	of	ADP
faba-37	2	7	this	this	DET
faba-37	2	8	study	study	NOUN
faba-37	2	9	was	be	AUX
faba-37	2	10	26	26	NUM
faba-37	2	11	regional	regional	ADJ
faba-37	2	12	apparatus	apparatus	NOUN
faba-37	2	13	organizations	organization	NOUN
faba-37	2	14	(	(	PUNCT
faba-37	2	15	opd	opd	PROPN
faba-37	2	16	)	)	PUNCT
faba-37	2	17	.	.	PUNCT
faba-37	3	1	determination	determination	NOUN
faba-37	3	2	of	of	ADP
faba-37	3	3	the	the	DET
faba-37	3	4	sample	sample	NOUN
faba-37	3	5	used	use	VERB
faba-37	3	6	by	by	ADP
faba-37	3	7	purposive	purposive	ADJ
faba-37	3	8	sampling	sampling	NOUN
faba-37	3	9	technique	technique	NOUN
faba-37	3	10	.	.	PUNCT
faba-37	4	1	after	after	ADP
faba-37	4	2	the	the	DET
faba-37	4	3	questionnaire	questionnaire	NOUN
faba-37	4	4	distributed	distribute	VERB
faba-37	4	5	to	to	ADP
faba-37	4	6	respondents	respondent	NOUN
faba-37	4	7	,	,	PUNCT
faba-37	4	8	102	102	NUM
faba-37	4	9	samples	sample	NOUN
faba-37	4	10	met	meet	VERB
faba-37	4	11	the	the	DET
faba-37	4	12	criteria	criterion	NOUN
faba-37	4	13	.	.	PUNCT
faba-37	5	1	the	the	DET
faba-37	5	2	analysis	analysis	NOUN
faba-37	5	3	used	use	VERB
faba-37	5	4	in	in	ADP
faba-37	5	5	this	this	DET
faba-37	5	6	study	study	NOUN
faba-37	5	7	is	be	AUX
faba-37	5	8	a	a	DET
faba-37	5	9	multiple	multiple	ADJ
faba-37	5	10	linear	linear	ADJ
faba-37	5	11	regression	regression	NOUN
faba-37	5	12	model	model	NOUN
faba-37	5	13	.	.	PUNCT
faba-37	6	1	finding	find	VERB
faba-37	6	2	:	:	PUNCT
faba-37	6	3	the	the	DET
faba-37	6	4	findings	finding	NOUN
faba-37	6	5	of	of	ADP
faba-37	6	6	this	this	DET
faba-37	6	7	study	study	NOUN
faba-37	6	8	note	note	NOUN
faba-37	6	9	that	that	SCONJ
faba-37	6	10	preventive	preventive	ADJ
faba-37	6	11	,	,	PUNCT
faba-37	6	12	defective	defective	ADJ
faba-37	6	13	supervision	supervision	NOUN
faba-37	6	14	and	and	CCONJ
faba-37	6	15	competence	competence	NOUN
faba-37	6	16	of	of	ADP
faba-37	6	17	human	human	ADJ
faba-37	6	18	resources	resource	NOUN
faba-37	6	19	both	both	CCONJ
faba-37	6	20	partially	partially	ADV
faba-37	6	21	and	and	CCONJ
faba-37	6	22	simultaneously	simultaneously	ADV
faba-37	6	23	have	have	AUX
faba-37	6	24	a	a	DET
faba-37	6	25	positive	positive	ADJ
faba-37	6	26	and	and	CCONJ
faba-37	6	27	significant	significant	ADJ
faba-37	6	28	relationship	relationship	NOUN
faba-37	6	29	to	to	ADP
faba-37	6	30	the	the	DET
faba-37	6	31	effectiveness	effectiveness	NOUN
faba-37	6	32	of	of	ADP
faba-37	6	33	budget	budget	NOUN
faba-37	6	34	control	control	NOUN
faba-37	6	35	with	with	ADP
faba-37	6	36	a	a	DET
faba-37	6	37	coefficient	coefficient	NOUN
faba-37	6	38	of	of	ADP
faba-37	6	39	determination	determination	NOUN
faba-37	6	40	of	of	ADP
faba-37	6	41	62.5	62.5	NUM
faba-37	6	42	%	%	NOUN
faba-37	6	43	.	.	PUNCT
faba-37	7	1	practical	practical	ADJ
faba-37	7	2	implications	implication	NOUN
faba-37	7	3	:	:	PUNCT
faba-37	7	4	for	for	SCONJ
faba-37	7	5	the	the	DET
faba-37	7	6	effectiveness	effectiveness	NOUN
faba-37	7	7	of	of	ADP
faba-37	7	8	budget	budget	NOUN
faba-37	7	9	control	control	NOUN
faba-37	7	10	to	to	PART
faba-37	7	11	run	run	VERB
faba-37	7	12	effectively	effectively	ADV
faba-37	7	13	and	and	CCONJ
faba-37	7	14	efficiently	efficiently	ADV
faba-37	7	15	,	,	PUNCT
faba-37	7	16	policymakers	policymaker	NOUN
faba-37	7	17	must	must	AUX
faba-37	7	18	focus	focus	VERB
faba-37	7	19	37.5	37.5	NUM
faba-37	7	20	%	%	NOUN
faba-37	7	21	of	of	ADP
faba-37	7	22	other	other	ADJ
faba-37	7	23	factors	factor	NOUN
faba-37	7	24	that	that	PRON
faba-37	7	25	can	can	AUX
faba-37	7	26	influence	influence	VERB
faba-37	7	27	other	other	ADJ
faba-37	7	28	than	than	ADP
faba-37	7	29	the	the	DET
faba-37	7	30	variables	variable	NOUN
faba-37	7	31	in	in	ADP
faba-37	7	32	this	this	DET
faba-37	7	33	study	study	NOUN
faba-37	7	34	.	.	PUNCT
faba-37	8	1	keywords	keyword	NOUN
faba-37	8	2	:	:	PUNCT
faba-37	8	3	supervision	supervision	NOUN
faba-37	8	4	,	,	PUNCT
faba-37	8	5	budget	budget	NOUN
faba-37	8	6	control	control	NOUN
faba-37	8	7	,	,	PUNCT
faba-37	8	8	effectiveness	effectiveness	NOUN
faba-37	8	9	,	,	PUNCT
faba-37	8	10	competence	competence	NOUN
faba-37	8	11	address	address	NOUN
faba-37	8	12	correspondence	correspondence	NOUN
faba-37	8	13	:	:	PUNCT
faba-37	9	1	e	e	X
faba-37	9	2	-	-	NOUN
faba-37	9	3	mail	mail	NOUN
faba-37	9	4	:	:	PUNCT
faba-37	9	5	periansya@polsri.ac.id	periansya@polsri.ac.id	NOUN
faba-37	9	6	periansya	periansya	NOUN
faba-37	9	7	et	et	NOUN
faba-37	9	8	al	al	PROPN
faba-37	9	9	.	.	PUNCT
faba-37	9	10	/	/	SYM
faba-37	9	11	finance	finance	NOUN
faba-37	9	12	,	,	PUNCT
faba-37	9	13	accounting	accounting	NOUN
faba-37	9	14	and	and	CCONJ
faba-37	9	15	business	business	NOUN
faba-37	9	16	analysis	analysis	NOUN
faba-37	9	17	2	2	NUM
faba-37	9	18	(	(	PUNCT
faba-37	9	19	1	1	NUM
faba-37	9	20	)	)	PUNCT
faba-37	9	21	2020	2020	NUM
faba-37	9	22	59	59	NUM
faba-37	9	23	introduction	introduction	NOUN
faba-37	9	24	since	since	SCONJ
faba-37	9	25	autonomy	autonomy	NOUN
faba-37	9	26	came	come	VERB
faba-37	9	27	into	into	ADP
faba-37	9	28	force	force	NOUN
faba-37	9	29	in	in	ADP
faba-37	9	30	1999	1999	NUM
faba-37	9	31	,	,	PUNCT
faba-37	9	32	there	there	PRON
faba-37	9	33	have	have	AUX
faba-37	9	34	been	be	AUX
faba-37	9	35	several	several	ADJ
faba-37	9	36	changes	change	NOUN
faba-37	9	37	that	that	PRON
faba-37	9	38	have	have	AUX
faba-37	9	39	governed	govern	VERB
faba-37	9	40	the	the	DET
faba-37	9	41	running	running	NOUN
faba-37	9	42	of	of	ADP
faba-37	9	43	the	the	DET
faba-37	9	44	regional	regional	ADJ
faba-37	9	45	government	government	NOUN
faba-37	9	46	.	.	PUNCT
faba-37	10	1	the	the	DET
faba-37	10	2	current	current	ADJ
faba-37	10	3	regulation	regulation	NOUN
faba-37	10	4	is	be	AUX
faba-37	10	5	uu	uu	ADJ
faba-37	10	6	no.23/	no.23/	PROPN
faba-37	10	7	2014	2014	NUM
faba-37	10	8	with	with	ADP
faba-37	10	9	the	the	DET
faba-37	10	10	consideration	consideration	NOUN
faba-37	10	11	that	that	SCONJ
faba-37	10	12	the	the	DET
faba-37	10	13	regional	regional	ADJ
faba-37	10	14	government	government	NOUN
faba-37	10	15	directed	direct	VERB
faba-37	10	16	to	to	PART
faba-37	10	17	accelerate	accelerate	VERB
faba-37	10	18	the	the	DET
faba-37	10	19	realization	realization	NOUN
faba-37	10	20	of	of	ADP
faba-37	10	21	community	community	NOUN
faba-37	10	22	welfare	welfare	NOUN
faba-37	10	23	through	through	ADP
faba-37	10	24	improved	improved	ADJ
faba-37	10	25	services	service	NOUN
faba-37	10	26	,	,	PUNCT
faba-37	10	27	empowerment	empowerment	NOUN
faba-37	10	28	,	,	PUNCT
faba-37	10	29	and	and	CCONJ
faba-37	10	30	community	community	NOUN
faba-37	10	31	participation	participation	NOUN
faba-37	10	32	.	.	PUNCT
faba-37	11	1	the	the	DET
faba-37	11	2	regional	regional	ADJ
faba-37	11	3	government	government	NOUN
faba-37	11	4	in	in	ADP
faba-37	11	5	this	this	DET
faba-37	11	6	law	law	NOUN
faba-37	11	7	is	be	AUX
faba-37	11	8	encouraged	encourage	VERB
faba-37	11	9	to	to	PART
faba-37	11	10	increase	increase	VERB
faba-37	11	11	local	local	ADJ
faba-37	11	12	and	and	CCONJ
faba-37	11	13	global	global	ADJ
faba-37	11	14	competitiveness	competitiveness	NOUN
faba-37	11	15	.	.	PUNCT
faba-37	12	1	besides	besides	SCONJ
faba-37	12	2	,	,	PUNCT
faba-37	12	3	the	the	DET
faba-37	12	4	principles	principle	NOUN
faba-37	12	5	of	of	ADP
faba-37	12	6	democracy	democracy	NOUN
faba-37	12	7	,	,	PUNCT
faba-37	12	8	equity	equity	NOUN
faba-37	12	9	,	,	PUNCT
faba-37	12	10	justice	justice	NOUN
faba-37	12	11	,	,	PUNCT
faba-37	12	12	uniqueness	uniqueness	NOUN
faba-37	12	13	of	of	ADP
faba-37	12	14	an	an	DET
faba-37	12	15	area	area	NOUN
faba-37	12	16	efficiency	efficiency	NOUN
faba-37	12	17	,	,	PUNCT
faba-37	12	18	the	the	DET
faba-37	12	19	effectiveness	effectiveness	NOUN
faba-37	12	20	of	of	ADP
faba-37	12	21	its	its	PRON
faba-37	12	22	administration	administration	NOUN
faba-37	12	23	are	be	AUX
faba-37	12	24	the	the	DET
faba-37	12	25	responsibility	responsibility	NOUN
faba-37	12	26	of	of	ADP
faba-37	12	27	regional	regional	ADJ
faba-37	12	28	governments	government	NOUN
faba-37	12	29	in	in	ADP
faba-37	12	30	the	the	DET
faba-37	12	31	unity	unity	NOUN
faba-37	12	32	of	of	ADP
faba-37	12	33	the	the	DET
faba-37	12	34	system	system	NOUN
faba-37	12	35	of	of	ADP
faba-37	12	36	governance	governance	NOUN
faba-37	12	37	of	of	ADP
faba-37	12	38	the	the	DET
faba-37	12	39	state	state	NOUN
faba-37	12	40	.	.	PUNCT
faba-37	13	1	although	although	SCONJ
faba-37	13	2	the	the	DET
faba-37	13	3	regulations	regulation	NOUN
faba-37	13	4	on	on	ADP
faba-37	13	5	local	local	ADJ
faba-37	13	6	government	government	NOUN
faba-37	13	7	have	have	AUX
faba-37	13	8	changed	change	VERB
faba-37	13	9	,	,	PUNCT
faba-37	13	10	the	the	DET
faba-37	13	11	regulations	regulation	NOUN
faba-37	13	12	on	on	ADP
faba-37	13	13	regional	regional	ADJ
faba-37	13	14	finances	finance	NOUN
faba-37	13	15	still	still	ADV
faba-37	13	16	use	use	VERB
faba-37	13	17	uuno.33/2004	uuno.33/2004	PROPN
faba-37	13	18	.	.	PUNCT
faba-37	14	1	these	these	DET
faba-37	14	2	rules	rule	NOUN
faba-37	14	3	are	be	AUX
faba-37	14	4	still	still	ADV
faba-37	14	5	relevant	relevant	ADJ
faba-37	14	6	in	in	ADP
faba-37	14	7	the	the	DET
faba-37	14	8	effective	effective	ADJ
faba-37	14	9	and	and	CCONJ
faba-37	14	10	efficient	efficient	ADJ
faba-37	14	11	management	management	NOUN
faba-37	14	12	of	of	ADP
faba-37	14	13	regional	regional	ADJ
faba-37	14	14	finances	finance	NOUN
faba-37	14	15	to	to	PART
faba-37	14	16	achieve	achieve	VERB
faba-37	14	17	the	the	DET
faba-37	14	18	targets	target	NOUN
faba-37	14	19	set	set	VERB
faba-37	14	20	.	.	PUNCT
faba-37	15	1	the	the	DET
faba-37	15	2	government	government	NOUN
faba-37	15	3	issued	issue	VERB
faba-37	15	4	regulation	regulation	NOUN
faba-37	15	5	pp	pp	ADP
faba-37	15	6	no.58/2005	no.58/2005	NUM
faba-37	15	7	on	on	ADP
faba-37	15	8	regional	regional	ADJ
faba-37	15	9	financial	financial	ADJ
faba-37	15	10	management	management	NOUN
faba-37	15	11	,	,	PUNCT
faba-37	15	12	in	in	ADP
faba-37	15	13	addition	addition	NOUN
faba-37	15	14	to	to	ADP
faba-37	15	15	that	that	SCONJ
faba-37	15	16	it	it	PRON
faba-37	15	17	was	be	AUX
faba-37	15	18	also	also	ADV
faba-37	15	19	supported	support	VERB
faba-37	15	20	by	by	ADP
faba-37	15	21	the	the	DET
faba-37	15	22	guidance	guidance	NOUN
faba-37	15	23	and	and	CCONJ
faba-37	15	24	supervision	supervision	NOUN
faba-37	15	25	of	of	ADP
faba-37	15	26	state	state	PROPN
faba-37	15	27	administration	administration	NOUN
faba-37	15	28	pp	pp	CCONJ
faba-37	15	29	no.17/2017	no.17/2017	PROPN
faba-37	16	1	and	and	CCONJ
faba-37	16	2	pp	pp	ADV
faba-37	16	3	no	no	INTJ
faba-37	16	4	.	.	PUNCT
faba-37	17	1	13/	13/	NOUN
faba-37	17	2	2019	2019	NUM
faba-37	17	3	regarding	regard	VERB
faba-37	17	4	reports	report	NOUN
faba-37	17	5	and	and	CCONJ
faba-37	17	6	evaluations	evaluation	NOUN
faba-37	17	7	of	of	ADP
faba-37	17	8	regional	regional	ADJ
faba-37	17	9	government	government	NOUN
faba-37	17	10	implementation	implementation	NOUN
faba-37	17	11	with	with	ADP
faba-37	17	12	the	the	DET
faba-37	17	13	aim	aim	NOUN
faba-37	17	14	the	the	DET
faba-37	17	15	creation	creation	NOUN
faba-37	17	16	of	of	ADP
faba-37	17	17	good	good	ADJ
faba-37	17	18	governance	governance	NOUN
faba-37	17	19	.	.	PUNCT
faba-37	18	1	(	(	PUNCT
faba-37	18	2	egbide	egbide	NOUN
faba-37	18	3	and	and	CCONJ
faba-37	18	4	agbude	agbude	VERB
faba-37	18	5	2018	2018	NUM
faba-37	18	6	)	)	PUNCT
faba-37	18	7	furthermore	furthermore	ADV
faba-37	18	8	,	,	PUNCT
faba-37	18	9	the	the	DET
faba-37	18	10	world	world	NOUN
faba-37	18	11	bank	bank	PROPN
faba-37	18	12	in	in	ADP
faba-37	18	13	(	(	PUNCT
faba-37	18	14	mardiasmo	mardiasmo	NOUN
faba-37	18	15	2009	2009	NUM
faba-37	18	16	)	)	PUNCT
faba-37	18	17	stated	state	VERB
faba-37	18	18	that	that	SCONJ
faba-37	18	19	good	good	ADJ
faba-37	18	20	governance	governance	NOUN
faba-37	18	21	requires	require	VERB
faba-37	18	22	management	management	NOUN
faba-37	18	23	of	of	ADP
faba-37	18	24	government	government	NOUN
faba-37	18	25	that	that	PRON
faba-37	18	26	can	can	AUX
faba-37	18	27	bring	bring	VERB
faba-37	18	28	democratic	democratic	ADJ
faba-37	18	29	principles	principle	NOUN
faba-37	18	30	,	,	PUNCT
faba-37	18	31	accountability	accountability	NOUN
faba-37	18	32	,	,	PUNCT
faba-37	18	33	transparency	transparency	NOUN
faba-37	18	34	,	,	PUNCT
faba-37	18	35	accountability	accountability	NOUN
faba-37	18	36	,	,	PUNCT
faba-37	18	37	effectiveness	effectiveness	NOUN
faba-37	18	38	and	and	CCONJ
faba-37	18	39	efficiency	efficiency	NOUN
faba-37	18	40	in	in	ADP
faba-37	18	41	governance	governance	NOUN
faba-37	18	42	.	.	PUNCT
faba-37	19	1	referring	refer	VERB
faba-37	19	2	to	to	ADP
faba-37	19	3	the	the	DET
faba-37	19	4	theory	theory	NOUN
faba-37	19	5	of	of	ADP
faba-37	19	6	regulation	regulation	NOUN
faba-37	19	7	(	(	PUNCT
faba-37	19	8	baldwin	baldwin	PROPN
faba-37	19	9	et	et	PROPN
faba-37	19	10	al	al	PROPN
faba-37	19	11	,	,	PUNCT
faba-37	19	12	2012	2012	NUM
faba-37	19	13	)	)	PUNCT
faba-37	19	14	,	,	PUNCT
faba-37	19	15	it	it	PRON
faba-37	19	16	is	be	AUX
faba-37	19	17	necessary	necessary	ADJ
faba-37	19	18	to	to	PART
faba-37	19	19	have	have	VERB
faba-37	19	20	a	a	DET
faba-37	19	21	competent	competent	ADJ
faba-37	19	22	supervisory	supervisory	ADJ
faba-37	19	23	apparatus	apparatus	NOUN
faba-37	19	24	to	to	PART
faba-37	19	25	carry	carry	VERB
faba-37	19	26	out	out	ADP
faba-37	19	27	compliance	compliance	NOUN
faba-37	19	28	with	with	ADP
faba-37	19	29	the	the	DET
faba-37	19	30	rules	rule	NOUN
faba-37	19	31	besides	besides	SCONJ
faba-37	19	32	guiding	guide	VERB
faba-37	19	33	regional	regional	ADJ
faba-37	19	34	financial	financial	ADJ
faba-37	19	35	managers	manager	NOUN
faba-37	19	36	.	.	PUNCT
faba-37	20	1	supervision	supervision	NOUN
faba-37	20	2	(	(	PUNCT
faba-37	20	3	mocanu	mocanu	PROPN
faba-37	20	4	,	,	PUNCT
faba-37	20	5	2014	2014	NUM
faba-37	20	6	;	;	PUNCT
faba-37	20	7	fajri	fajri	VERB
faba-37	20	8	,	,	PUNCT
faba-37	20	9	2018	2018	NUM
faba-37	20	10	)	)	PUNCT
faba-37	20	11	was	be	AUX
faba-37	20	12	intending	intend	VERB
faba-37	20	13	as	as	ADP
faba-37	20	14	a	a	DET
faba-37	20	15	guide	guide	NOUN
faba-37	20	16	in	in	ADP
faba-37	20	17	helping	help	VERB
faba-37	20	18	the	the	DET
faba-37	20	19	implementation	implementation	NOUN
faba-37	20	20	of	of	ADP
faba-37	20	21	the	the	DET
faba-37	20	22	work	work	NOUN
faba-37	20	23	program	program	NOUN
faba-37	20	24	so	so	SCONJ
faba-37	20	25	that	that	SCONJ
faba-37	20	26	it	it	PRON
faba-37	20	27	can	can	AUX
faba-37	20	28	run	run	VERB
faba-37	20	29	according	accord	VERB
faba-37	20	30	to	to	ADP
faba-37	20	31	the	the	DET
faba-37	20	32	goals	goal	NOUN
faba-37	20	33	set	set	VERB
faba-37	20	34	.	.	PUNCT
faba-37	21	1	oversight	oversight	NOUN
faba-37	21	2	of	of	ADP
faba-37	21	3	the	the	DET
faba-37	21	4	budget	budget	NOUN
faba-37	21	5	(	(	PUNCT
faba-37	21	6	puadi	puadi	NOUN
faba-37	21	7	,	,	PUNCT
faba-37	21	8	2013	2013	NUM
faba-37	21	9	;	;	PUNCT
faba-37	21	10	suharyono	suharyono	NOUN
faba-37	21	11	,	,	PUNCT
faba-37	21	12	2019	2019	NUM
faba-37	21	13	)	)	PUNCT
faba-37	21	14	is	be	AUX
faba-37	21	15	the	the	DET
faba-37	21	16	work	work	NOUN
faba-37	21	17	program	program	NOUN
faba-37	21	18	implementation	implementation	NOUN
faba-37	21	19	activities	activity	NOUN
faba-37	21	20	that	that	PRON
faba-37	21	21	have	have	AUX
faba-37	21	22	been	be	AUX
faba-37	21	23	prepare	prepare	VERB
faba-37	21	24	to	to	PART
faba-37	21	25	run	run	VERB
faba-37	21	26	effectively	effectively	ADV
faba-37	21	27	,	,	PUNCT
faba-37	21	28	efficiently	efficiently	ADV
faba-37	21	29	and	and	CCONJ
faba-37	21	30	on	on	ADP
faba-37	21	31	target	target	NOUN
faba-37	21	32	.	.	PUNCT
faba-37	22	1	supervision	supervision	NOUN
faba-37	22	2	of	of	ADP
faba-37	22	3	this	this	DET
faba-37	22	4	budget	budget	NOUN
faba-37	22	5	in	in	ADP
faba-37	22	6	practice	practice	NOUN
faba-37	22	7	is	be	AUX
faba-37	22	8	carried	carry	VERB
faba-37	22	9	out	out	ADP
faba-37	22	10	by	by	ADP
faba-37	22	11	the	the	DET
faba-37	22	12	state	state	NOUN
faba-37	22	13	civil	civil	ADJ
faba-37	22	14	apparatus	apparatus	NOUN
faba-37	22	15	referred	refer	VERB
faba-37	22	16	to	to	ADP
faba-37	22	17	as	as	ADP
faba-37	22	18	a	a	DET
faba-37	22	19	form	form	NOUN
faba-37	22	20	of	of	ADP
faba-37	22	21	accountability	accountability	NOUN
faba-37	22	22	and	and	CCONJ
faba-37	22	23	transparency	transparency	NOUN
faba-37	22	24	in	in	ADP
faba-37	22	25	ensuring	ensure	VERB
faba-37	22	26	that	that	SCONJ
faba-37	22	27	there	there	PRON
faba-37	22	28	is	be	VERB
faba-37	22	29	no	no	DET
faba-37	22	30	deviation	deviation	NOUN
faba-37	22	31	in	in	ADP
faba-37	22	32	the	the	DET
faba-37	22	33	use	use	NOUN
faba-37	22	34	of	of	ADP
faba-37	22	35	state	state	NOUN
faba-37	22	36	funds	fund	NOUN
faba-37	22	37	.	.	PUNCT
faba-37	23	1	(	(	PUNCT
faba-37	23	2	fajri	fajri	VERB
faba-37	23	3	,	,	PUNCT
faba-37	23	4	2018	2018	NUM
faba-37	23	5	)	)	PUNCT
faba-37	23	6	divides	divide	VERB
faba-37	23	7	two	two	NUM
faba-37	23	8	supervision	supervision	NOUN
faba-37	23	9	namely	namely	ADV
faba-37	23	10	preventive	preventive	ADJ
faba-37	23	11	and	and	CCONJ
faba-37	23	12	defective	defective	ADJ
faba-37	23	13	,	,	PUNCT
faba-37	23	14	where	where	SCONJ
faba-37	23	15	preventive	preventive	ADJ
faba-37	23	16	supervision	supervision	NOUN
faba-37	23	17	is	be	AUX
faba-37	23	18	carried	carry	VERB
faba-37	23	19	out	out	ADP
faba-37	23	20	before	before	ADP
faba-37	23	21	the	the	DET
faba-37	23	22	implementation	implementation	NOUN
faba-37	23	23	of	of	ADP
faba-37	23	24	the	the	DET
faba-37	23	25	activity	activity	NOUN
faba-37	23	26	while	while	SCONJ
faba-37	23	27	detective	detective	ADJ
faba-37	23	28	supervision	supervision	NOUN
faba-37	23	29	after	after	ADP
faba-37	23	30	the	the	DET
faba-37	23	31	implementation	implementation	NOUN
faba-37	23	32	of	of	ADP
faba-37	23	33	the	the	DET
faba-37	23	34	activity	activity	NOUN
faba-37	23	35	to	to	PART
faba-37	23	36	oversee	oversee	VERB
faba-37	23	37	the	the	DET
faba-37	23	38	running	running	NOUN
faba-37	23	39	of	of	ADP
faba-37	23	40	the	the	DET
faba-37	23	41	budget	budget	NOUN
faba-37	23	42	.	.	PUNCT
faba-37	24	1	the	the	DET
faba-37	24	2	results	result	NOUN
faba-37	24	3	of	of	ADP
faba-37	24	4	the	the	DET
faba-37	24	5	bpk	bpk	NOUN
faba-37	24	6	examination	examination	NOUN
faba-37	24	7	in	in	ADP
faba-37	24	8	2017	2017	NUM
faba-37	24	9	found	find	VERB
faba-37	24	10	that	that	SCONJ
faba-37	24	11	there	there	PRON
faba-37	24	12	were	be	VERB
faba-37	24	13	weaknesses	weakness	NOUN
faba-37	24	14	in	in	ADP
faba-37	24	15	the	the	DET
faba-37	24	16	internal	internal	ADJ
faba-37	24	17	control	control	NOUN
faba-37	24	18	system	system	NOUN
faba-37	24	19	in	in	ADP
faba-37	24	20	the	the	DET
faba-37	24	21	ogan	ogan	PROPN
faba-37	24	22	ilir	ilir	PROPN
faba-37	24	23	local	local	ADJ
faba-37	24	24	government	government	NOUN
faba-37	24	25	.	.	PUNCT
faba-37	25	1	in	in	ADP
faba-37	25	2	2018	2018	NUM
faba-37	25	3	the	the	DET
faba-37	25	4	regional	regional	ADJ
faba-37	25	5	development	development	NOUN
faba-37	25	6	work	work	NOUN
faba-37	25	7	plan	plan	NOUN
faba-37	25	8	(	(	PUNCT
faba-37	25	9	rkpd	rkpd	VERB
faba-37	25	10	)	)	PUNCT
faba-37	25	11	that	that	SCONJ
faba-37	25	12	one	one	NUM
faba-37	25	13	of	of	ADP
faba-37	25	14	the	the	DET
faba-37	25	15	significant	significant	ADJ
faba-37	25	16	challenges	challenge	NOUN
faba-37	25	17	faced	face	VERB
faba-37	25	18	by	by	ADP
faba-37	25	19	ogan	ogan	PROPN
faba-37	25	20	ilir	ilir	PROPN
faba-37	25	21	district	district	PROPN
faba-37	25	22	was	be	AUX
faba-37	25	23	"	"	PUNCT
faba-37	25	24	not	not	PART
faba-37	25	25	an	an	DET
faba-37	25	26	optimal	optimal	ADJ
faba-37	25	27	performance	performance	NOUN
faba-37	25	28	of	of	ADP
faba-37	25	29	government	government	NOUN
faba-37	25	30	apparatus	apparatus	NOUN
faba-37	25	31	services	service	NOUN
faba-37	25	32	"	"	PUNCT
faba-37	25	33	.	.	PUNCT
faba-37	26	1	in	in	ADP
faba-37	26	2	addition	addition	NOUN
faba-37	26	3	to	to	ADP
faba-37	26	4	the	the	DET
faba-37	26	5	above	above	ADJ
faba-37	26	6	problems	problem	NOUN
faba-37	26	7	also	also	ADV
faba-37	26	8	felt	feel	VERB
faba-37	26	9	by	by	ADP
faba-37	26	10	the	the	DET
faba-37	26	11	ogan	ogan	PROPN
faba-37	26	12	ilir	ilir	PROPN
faba-37	26	13	community	community	NOUN
faba-37	26	14	such	such	ADJ
faba-37	26	15	as	as	ADP
faba-37	26	16	slow	slow	ADJ
faba-37	26	17	service	service	NOUN
faba-37	26	18	,	,	PUNCT
faba-37	26	19	less	less	ADV
faba-37	26	20	timely	timely	ADJ
faba-37	26	21	completion	completion	NOUN
faba-37	26	22	of	of	ADP
faba-37	26	23	development	development	NOUN
faba-37	26	24	and	and	CCONJ
faba-37	26	25	limited	limited	ADJ
faba-37	26	26	human	human	ADJ
faba-37	26	27	resources	resource	NOUN
faba-37	26	28	in	in	ADP
faba-37	26	29	compiling	compile	VERB
faba-37	26	30	more	more	ADV
faba-37	26	31	effective	effective	ADJ
faba-37	26	32	budgets	budget	NOUN
faba-37	26	33	and	and	CCONJ
faba-37	26	34	the	the	DET
faba-37	26	35	state	state	NOUN
faba-37	26	36	civil	civil	ADJ
faba-37	26	37	apparatus	apparatus	NOUN
faba-37	26	38	is	be	AUX
faba-37	26	39	considered	consider	VERB
faba-37	26	40	to	to	PART
faba-37	26	41	be	be	AUX
faba-37	26	42	of	of	ADP
faba-37	26	43	poor	poor	ADJ
faba-37	26	44	performance	performance	NOUN
faba-37	26	45	.	.	PUNCT
faba-37	27	1	based	base	VERB
faba-37	27	2	on	on	ADP
faba-37	27	3	the	the	DET
faba-37	27	4	identification	identification	NOUN
faba-37	27	5	of	of	ADP
faba-37	27	6	the	the	DET
faba-37	27	7	problems	problem	NOUN
faba-37	27	8	above	above	ADV
faba-37	27	9	,	,	PUNCT
faba-37	27	10	this	this	DET
faba-37	27	11	research	research	NOUN
faba-37	27	12	focused	focus	VERB
faba-37	27	13	on	on	ADP
faba-37	27	14	knowing	know	VERB
faba-37	27	15	whether	whether	SCONJ
faba-37	27	16	supervision	supervision	NOUN
faba-37	27	17	,	,	PUNCT
faba-37	27	18	the	the	DET
faba-37	27	19	competence	competence	NOUN
faba-37	27	20	of	of	ADP
faba-37	27	21	the	the	DET
faba-37	27	22	state	state	NOUN
faba-37	27	23	civil	civil	ADJ
faba-37	27	24	apparatus	apparatus	NOUN
faba-37	27	25	has	have	VERB
faba-37	27	26	a	a	DET
faba-37	27	27	beneficial	beneficial	ADJ
faba-37	27	28	effect	effect	NOUN
faba-37	27	29	on	on	ADP
faba-37	27	30	budget	budget	NOUN
faba-37	27	31	control	control	NOUN
faba-37	27	32	in	in	ADP
faba-37	27	33	ogan	ogan	PROPN
faba-37	27	34	ilir	ilir	PROPN
faba-37	27	35	regency	regency	PROPN
faba-37	27	36	.	.	PUNCT
faba-37	28	1	preventive	preventive	ADJ
faba-37	28	2	and	and	CCONJ
faba-37	28	3	defective	defective	ADJ
faba-37	28	4	supervision	supervision	NOUN
faba-37	28	5	according	accord	VERB
faba-37	28	6	to	to	ADP
faba-37	28	7	(	(	PUNCT
faba-37	28	8	horvath	horvath	PROPN
faba-37	28	9	,	,	PUNCT
faba-37	28	10	2006	2006	NUM
faba-37	28	11	;	;	PUNCT
faba-37	28	12	baldwin	baldwin	PROPN
faba-37	28	13	et	et	PROPN
faba-37	28	14	al	al	PROPN
faba-37	28	15	.	.	PROPN
faba-37	28	16	,	,	PUNCT
faba-37	28	17	2112	2112	NUM
faba-37	28	18	;	;	PUNCT
faba-37	28	19	mocanu	mocanu	NOUN
faba-37	28	20	,	,	PUNCT
faba-37	28	21	2014	2014	NUM
faba-37	28	22	)	)	PUNCT
faba-37	28	23	provides	provide	VERB
faba-37	28	24	a	a	DET
faba-37	28	25	definition	definition	NOUN
faba-37	28	26	that	that	SCONJ
faba-37	28	27	control	control	NOUN
faba-37	28	28	as	as	ADP
faba-37	28	29	a	a	DET
faba-37	28	30	subsystem	subsystem	NOUN
faba-37	28	31	that	that	PRON
faba-37	28	32	supports	support	VERB
faba-37	28	33	company	company	NOUN
faba-37	28	34	management	management	NOUN
faba-37	28	35	starts	start	VERB
faba-37	28	36	from	from	ADP
faba-37	28	37	planning	plan	VERB
faba-37	28	38	,	,	PUNCT
faba-37	28	39	coordinating	coordinate	VERB
faba-37	28	40	and	and	CCONJ
faba-37	28	41	controlling	control	VERB
faba-37	28	42	and	and	CCONJ
faba-37	28	43	providing	provide	VERB
faba-37	28	44	information	information	NOUN
faba-37	28	45	under	under	ADP
faba-37	28	46	the	the	DET
faba-37	28	47	objectives	objective	NOUN
faba-37	28	48	.	.	PUNCT
faba-37	29	1	while	while	SCONJ
faba-37	29	2	the	the	DET
faba-37	29	3	purpose	purpose	NOUN
faba-37	29	4	of	of	ADP
faba-37	29	5	supervision	supervision	NOUN
faba-37	29	6	is	be	AUX
faba-37	29	7	as	as	ADP
faba-37	29	8	an	an	DET
faba-37	29	9	effort	effort	NOUN
faba-37	29	10	to	to	PART
faba-37	29	11	implement	implement	VERB
faba-37	29	12	a	a	DET
faba-37	29	13	plan	plan	NOUN
faba-37	29	14	that	that	PRON
faba-37	29	15	has	have	AUX
faba-37	29	16	been	be	AUX
faba-37	29	17	prepared	prepare	VERB
faba-37	29	18	previously	previously	ADV
faba-37	29	19	,	,	PUNCT
faba-37	29	20	supervision	supervision	NOUN
faba-37	29	21	according	accord	VERB
faba-37	29	22	to	to	ADP
faba-37	29	23	baswir	baswir	NOUN
faba-37	29	24	in	in	ADP
faba-37	29	25	(	(	PUNCT
faba-37	29	26	fajri	fajri	ADJ
faba-37	29	27	2018	2018	NUM
faba-37	29	28	)	)	PUNCT
faba-37	29	29	can	can	AUX
faba-37	29	30	be	be	AUX
faba-37	29	31	grouped	group	VERB
faba-37	29	32	into	into	ADP
faba-37	29	33	two	two	NUM
faba-37	29	34	,	,	PUNCT
faba-37	29	35	such	such	ADJ
faba-37	29	36	as	as	ADP
faba-37	29	37	preventive	preventive	ADJ
faba-37	29	38	supervision	supervision	NOUN
faba-37	29	39	,	,	PUNCT
faba-37	29	40	namely	namely	ADV
faba-37	29	41	supervision	supervision	NOUN
faba-37	29	42	carried	carry	VERB
faba-37	29	43	out	out	ADP
faba-37	29	44	before	before	ADP
faba-37	29	45	the	the	DET
faba-37	29	46	start	start	NOUN
faba-37	29	47	of	of	ADP
faba-37	29	48	the	the	DET
faba-37	29	49	implementation	implementation	NOUN
faba-37	29	50	of	of	ADP
faba-37	29	51	an	an	DET
faba-37	29	52	activity	activity	NOUN
faba-37	29	53	.	.	PUNCT
faba-37	30	1	then	then	ADV
faba-37	30	2	defective	defective	ADJ
faba-37	30	3	supervision	supervision	NOUN
faba-37	30	4	is	be	AUX
faba-37	30	5	supervision	supervision	NOUN
faba-37	30	6	activities	activity	NOUN
faba-37	30	7	carried	carry	VERB
faba-37	30	8	out	out	ADP
faba-37	30	9	after	after	ADP
faba-37	30	10	the	the	DET
faba-37	30	11	occurrence	occurrence	NOUN
faba-37	30	12	of	of	ADP
faba-37	30	13	state	state	NOUN
faba-37	30	14	financial	financial	ADJ
faba-37	30	15	expenditure	expenditure	NOUN
faba-37	30	16	by	by	ADP
faba-37	30	17	examining	examine	VERB
faba-37	30	18	and	and	CCONJ
faba-37	30	19	assessing	assess	VERB
faba-37	30	20	accountability	accountability	NOUN
faba-37	30	21	for	for	ADP
faba-37	30	22	financial	financial	ADJ
faba-37	30	23	performance	performance	NOUN
faba-37	30	24	.	.	PUNCT
faba-37	31	1	to	to	PART
faba-37	31	2	anticipate	anticipate	VERB
faba-37	31	3	collusion	collusion	NOUN
faba-37	31	4	between	between	ADP
faba-37	31	5	executors	executor	NOUN
faba-37	31	6	and	and	CCONJ
faba-37	31	7	supervisors	supervisor	NOUN
faba-37	31	8	,	,	PUNCT
faba-37	31	9	are	be	AUX
faba-37	31	10	needed	need	VERB
faba-37	31	11	accountability	accountability	NOUN
faba-37	31	12	and	and	CCONJ
faba-37	31	13	transparency	transparency	NOUN
faba-37	31	14	in	in	ADP
faba-37	31	15	financial	financial	ADJ
faba-37	31	16	management	management	NOUN
faba-37	31	17	.	.	PUNCT
faba-37	32	1	competence	competence	NOUN
faba-37	32	2	according	accord	VERB
faba-37	32	3	to	to	ADP
faba-37	32	4	(	(	PUNCT
faba-37	32	5	dessler	dessler	NOUN
faba-37	32	6	,	,	PUNCT
faba-37	32	7	2015	2015	NUM
faba-37	32	8	;	;	PUNCT
faba-37	32	9	sopian	sopian	PROPN
faba-37	32	10	et	et	PROPN
faba-37	32	11	al	al	PROPN
faba-37	32	12	,	,	PUNCT
faba-37	32	13	2020	2020	NUM
faba-37	32	14	)	)	PUNCT
faba-37	32	15	competence	competence	NOUN
faba-37	32	16	is	be	AUX
faba-37	32	17	a	a	DET
faba-37	32	18	human	human	ADJ
faba-37	32	19	resource	resource	NOUN
faba-37	32	20	that	that	PRON
faba-37	32	21	has	have	VERB
faba-37	32	22	the	the	DET
faba-37	32	23	ability	ability	NOUN
faba-37	32	24	of	of	ADP
faba-37	32	25	knowledge	knowledge	NOUN
faba-37	32	26	,	,	PUNCT
faba-37	32	27	skills	skill	NOUN
faba-37	32	28	and	and	CCONJ
faba-37	32	29	character	character	NOUN
faba-37	32	30	.	.	PUNCT
faba-37	33	1	while	while	SCONJ
faba-37	33	2	the	the	DET
faba-37	33	3	regulation	regulation	NOUN
faba-37	33	4	of	of	ADP
faba-37	33	5	the	the	DET
faba-37	33	6	national	national	ADJ
faba-37	33	7	civil	civil	ADJ
faba-37	33	8	service	service	NOUN
faba-37	33	9	agency	agency	NOUN
faba-37	33	10	(	(	PUNCT
faba-37	33	11	bkn)no	bkn)no	NOUN
faba-37	33	12	.	.	PUNCT
faba-37	34	1	8/2019	8/2019	NUM
faba-37	34	2	regarding	regard	VERB
faba-37	34	3	guidelines	guideline	NOUN
faba-37	34	4	and	and	CCONJ
faba-37	34	5	procedures	procedure	NOUN
faba-37	34	6	and	and	CCONJ
faba-37	34	7	implementation	implementation	NOUN
faba-37	34	8	of	of	ADP
faba-37	34	9	the	the	DET
faba-37	34	10	measurement	measurement	NOUN
faba-37	34	11	of	of	ADP
faba-37	34	12	the	the	DET
faba-37	34	13	state	state	NOUN
faba-37	34	14	civil	civil	ADJ
faba-37	34	15	service	service	NOUN
faba-37	34	16	professionalism	professionalism	NOUN
faba-37	34	17	index	index	NOUN
faba-37	34	18	(	(	PUNCT
faba-37	34	19	asn	asn	PROPN
faba-37	34	20	)	)	PUNCT
faba-37	34	21	there	there	PRON
faba-37	34	22	are	be	VERB
faba-37	34	23	standards	standard	NOUN
faba-37	34	24	and	and	CCONJ
faba-37	34	25	dimensions	dimension	NOUN
faba-37	34	26	for	for	ADP
faba-37	34	27	measuring	measure	VERB
faba-37	34	28	the	the	DET
faba-37	34	29	asn	asn	PROPN
faba-37	34	30	professionalism	professionalism	NOUN
faba-37	34	31	index	index	NOUN
faba-37	34	32	,	,	PUNCT
faba-37	34	33	namely	namely	ADV
faba-37	34	34	qualification	qualification	NOUN
faba-37	34	35	,	,	PUNCT
faba-37	34	36	competency	competency	NOUN
faba-37	34	37	,	,	PUNCT
faba-37	34	38	performance	performance	NOUN
faba-37	34	39	and	and	CCONJ
faba-37	34	40	discipline	discipline	NOUN
faba-37	34	41	.	.	PUNCT
faba-37	35	1	another	another	DET
faba-37	35	2	opinion	opinion	NOUN
faba-37	35	3	of	of	ADP
faba-37	35	4	chapman	chapman	NOUN
faba-37	35	5	1999	1999	NUM
faba-37	35	6	in	in	ADP
faba-37	35	7	(	(	PUNCT
faba-37	35	8	roeleejanto	roeleejanto	PROPN
faba-37	35	9	et	et	PROPN
faba-37	35	10	al,2015	al,2015	PROPN
faba-37	35	11	)	)	PUNCT
faba-37	35	12	states	state	VERB
faba-37	35	13	that	that	SCONJ
faba-37	35	14	competency	competency	NOUN
faba-37	35	15	is	be	AUX
faba-37	35	16	a	a	DET
faba-37	35	17	set	set	NOUN
faba-37	35	18	of	of	ADP
faba-37	35	19	knowledge	knowledge	NOUN
faba-37	35	20	,	,	PUNCT
faba-37	35	21	skills	skill	NOUN
faba-37	35	22	and	and	CCONJ
faba-37	35	23	attitudes	attitude	NOUN
faba-37	35	24	that	that	PRON
faba-37	35	25	must	must	AUX
faba-37	35	26	be	be	AUX
faba-37	35	27	possessed	possess	VERB
faba-37	35	28	by	by	ADP
faba-37	35	29	a	a	DET
faba-37	35	30	person	person	NOUN
faba-37	35	31	in	in	ADP
faba-37	35	32	carrying	carry	VERB
faba-37	35	33	out	out	ADP
faba-37	35	34	his	his	PRON
faba-37	35	35	work	work	NOUN
faba-37	35	36	without	without	ADP
faba-37	35	37	leaving	leave	VERB
faba-37	35	38	aspects	aspect	NOUN
faba-37	35	39	of	of	ADP
faba-37	35	40	personality	personality	NOUN
faba-37	35	41	and	and	CCONJ
faba-37	35	42	ability	ability	NOUN
faba-37	35	43	of	of	ADP
faba-37	35	44	social	social	ADJ
faba-37	35	45	skills	skill	NOUN
faba-37	35	46	in	in	ADP
faba-37	35	47	carrying	carry	VERB
faba-37	35	48	out	out	ADP
faba-37	35	49	his	his	PRON
faba-37	35	50	duties	duty	NOUN
faba-37	35	51	.	.	PUNCT
faba-37	36	1	effectiveness	effectiveness	NOUN
faba-37	36	2	of	of	ADP
faba-37	36	3	budget	budget	NOUN
faba-37	36	4	control	control	VERB
faba-37	36	5	the	the	DET
faba-37	36	6	budget	budget	NOUN
faba-37	36	7	according	accord	VERB
faba-37	36	8	to	to	ADP
faba-37	36	9	(	(	PUNCT
faba-37	36	10	bastian	bastian	NOUN
faba-37	36	11	,	,	PUNCT
faba-37	36	12	2017	2017	NUM
faba-37	36	13	;	;	PUNCT
faba-37	36	14	surianti	surianti	PROPN
faba-37	36	15	&	&	CCONJ
faba-37	36	16	dalimunthe	dalimunthe	PROPN
faba-37	36	17	,	,	PUNCT
faba-37	36	18	2017	2017	NUM
faba-37	36	19	)	)	PUNCT
faba-37	36	20	is	be	AUX
faba-37	36	21	a	a	DET
faba-37	36	22	statement	statement	NOUN
faba-37	36	23	of	of	ADP
faba-37	36	24	estimated	estimate	VERB
faba-37	36	25	periansya	periansya	NOUN
faba-37	36	26	et	et	PROPN
faba-37	36	27	al	al	PROPN
faba-37	36	28	.	.	PUNCT
faba-37	36	29	/	/	SYM
faba-37	36	30	finance	finance	NOUN
faba-37	36	31	,	,	PUNCT
faba-37	36	32	accounting	accounting	NOUN
faba-37	36	33	and	and	CCONJ
faba-37	36	34	business	business	NOUN
faba-37	36	35	analysis	analysis	NOUN
faba-37	36	36	2	2	NUM
faba-37	36	37	(	(	PUNCT
faba-37	36	38	1	1	NUM
faba-37	36	39	)	)	PUNCT
faba-37	36	40	2020	2020	NUM
faba-37	37	1	60	60	NUM
faba-37	37	2	y	y	NOUN
faba-37	37	3	=	=	PUNCT
faba-37	37	4	a	a	PRON
faba-37	37	5	+	+	X
faba-37	37	6	β₁	β₁	ADJ
faba-37	37	7	x1	x1	PROPN
faba-37	37	8	+	+	CCONJ
faba-37	37	9	β2x2	β2x2	PUNCT
faba-37	37	10	+	+	CCONJ
faba-37	37	11	β2x3	β2x3	PUNCT
faba-37	37	12	+	+	NUM
faba-37	37	13	e	e	VERB
faba-37	37	14	future	future	ADJ
faba-37	37	15	income	income	NOUN
faba-37	37	16	and	and	CCONJ
faba-37	37	17	expenditure	expenditure	NOUN
faba-37	37	18	in	in	ADP
faba-37	37	19	the	the	DET
faba-37	37	20	future	future	NOUN
faba-37	37	21	or	or	CCONJ
faba-37	37	22	in	in	ADP
faba-37	37	23	a	a	DET
faba-37	37	24	certain	certain	ADJ
faba-37	37	25	period	period	NOUN
faba-37	37	26	,	,	PUNCT
faba-37	37	27	which	which	PRON
faba-37	37	28	is	be	AUX
faba-37	37	29	realized	realize	VERB
faba-37	37	30	in	in	ADP
faba-37	37	31	financial	financial	ADJ
faba-37	37	32	form	form	NOUN
faba-37	37	33	and	and	CCONJ
faba-37	37	34	used	use	VERB
faba-37	37	35	by	by	ADP
faba-37	37	36	the	the	DET
faba-37	37	37	organization	organization	NOUN
faba-37	37	38	as	as	ADP
faba-37	37	39	a	a	DET
faba-37	37	40	controller	controller	NOUN
faba-37	37	41	and	and	CCONJ
faba-37	37	42	appraiser	appraiser	NOUN
faba-37	37	43	of	of	ADP
faba-37	37	44	performance	performance	NOUN
faba-37	37	45	.	.	PUNCT
faba-37	38	1	(	(	PUNCT
faba-37	38	2	mardiasmo	mardiasmo	PROPN
faba-37	38	3	2009	2009	NUM
faba-37	38	4	)	)	PUNCT
faba-37	38	5	states	state	VERB
faba-37	38	6	that	that	SCONJ
faba-37	38	7	budgeting	budgeting	NOUN
faba-37	38	8	can	can	AUX
faba-37	38	9	be	be	AUX
faba-37	38	10	declared	declare	VERB
faba-37	38	11	valid	valid	ADJ
faba-37	38	12	if	if	SCONJ
faba-37	38	13	the	the	DET
faba-37	38	14	work	work	NOUN
faba-37	38	15	program	program	NOUN
faba-37	38	16	of	of	ADP
faba-37	38	17	a	a	DET
faba-37	38	18	budget	budget	NOUN
faba-37	38	19	is	be	AUX
faba-37	38	20	running	run	VERB
faba-37	38	21	according	accord	VERB
faba-37	38	22	to	to	ADP
faba-37	38	23	the	the	DET
faba-37	38	24	goals	goal	NOUN
faba-37	38	25	and	and	CCONJ
faba-37	38	26	objectives	objective	NOUN
faba-37	38	27	of	of	ADP
faba-37	38	28	the	the	DET
faba-37	38	29	program	program	NOUN
faba-37	38	30	.	.	PUNCT
faba-37	39	1	so	so	ADV
faba-37	39	2	the	the	DET
faba-37	39	3	effectiveness	effectiveness	NOUN
faba-37	39	4	of	of	ADP
faba-37	39	5	a	a	DET
faba-37	39	6	budget	budget	NOUN
faba-37	39	7	can	can	AUX
faba-37	39	8	be	be	AUX
faba-37	39	9	said	say	VERB
faba-37	39	10	to	to	PART
faba-37	39	11	be	be	AUX
faba-37	39	12	useful	useful	ADJ
faba-37	39	13	if	if	SCONJ
faba-37	39	14	the	the	DET
faba-37	39	15	costs	cost	NOUN
faba-37	39	16	incurred	incur	VERB
faba-37	39	17	by	by	ADP
faba-37	39	18	the	the	DET
faba-37	39	19	organization	organization	NOUN
faba-37	39	20	to	to	PART
faba-37	39	21	achieve	achieve	VERB
faba-37	39	22	goals	goal	NOUN
faba-37	39	23	without	without	ADP
faba-37	39	24	looking	look	VERB
faba-37	39	25	at	at	ADP
faba-37	39	26	the	the	DET
faba-37	39	27	number	number	NOUN
faba-37	39	28	of	of	ADP
faba-37	39	29	costs	cost	NOUN
faba-37	39	30	incurred	incur	VERB
faba-37	39	31	.	.	PUNCT
faba-37	40	1	control	control	PROPN
faba-37	40	2	,	,	PUNCT
faba-37	40	3	according	accord	VERB
faba-37	40	4	to	to	ADP
faba-37	40	5	(	(	PUNCT
faba-37	40	6	alim	alim	NOUN
faba-37	40	7	2008	2008	NUM
faba-37	40	8	)	)	PUNCT
faba-37	40	9	is	be	AUX
faba-37	40	10	an	an	DET
faba-37	40	11	effort	effort	NOUN
faba-37	40	12	aimed	aim	VERB
faba-37	40	13	at	at	ADP
faba-37	40	14	the	the	DET
faba-37	40	15	implementation	implementation	NOUN
faba-37	40	16	of	of	ADP
faba-37	40	17	the	the	DET
faba-37	40	18	budget	budget	NOUN
faba-37	40	19	does	do	AUX
faba-37	40	20	not	not	PART
faba-37	40	21	deviate	deviate	VERB
faba-37	40	22	from	from	ADP
faba-37	40	23	the	the	DET
faba-37	40	24	goals	goal	NOUN
faba-37	40	25	and	and	CCONJ
faba-37	40	26	objectives	objective	NOUN
faba-37	40	27	set	set	VERB
faba-37	40	28	.	.	PUNCT
faba-37	41	1	whereas	whereas	SCONJ
faba-37	41	2	supervision	supervision	NOUN
faba-37	41	3	according	accord	VERB
faba-37	41	4	to	to	ADP
faba-37	41	5	(	(	PUNCT
faba-37	41	6	fajri	fajri	ADJ
faba-37	41	7	2018	2018	NUM
faba-37	41	8	)	)	PUNCT
faba-37	41	9	divides	divide	VERB
faba-37	41	10	supervision	supervision	NOUN
faba-37	41	11	into	into	ADP
faba-37	41	12	2	2	NUM
faba-37	41	13	(	(	PUNCT
faba-37	41	14	two	two	NUM
faba-37	41	15	)	)	PUNCT
faba-37	41	16	,	,	PUNCT
faba-37	41	17	namely	namely	ADV
faba-37	41	18	preventive	preventive	ADJ
faba-37	41	19	and	and	CCONJ
faba-37	41	20	defective	defective	ADJ
faba-37	41	21	,	,	PUNCT
faba-37	41	22	where	where	SCONJ
faba-37	41	23	preventive	preventive	ADJ
faba-37	41	24	supervision	supervision	NOUN
faba-37	41	25	is	be	AUX
faba-37	41	26	carried	carry	VERB
faba-37	41	27	out	out	ADP
faba-37	41	28	before	before	ADP
faba-37	41	29	the	the	DET
faba-37	41	30	implementation	implementation	NOUN
faba-37	41	31	of	of	ADP
faba-37	41	32	activities	activity	NOUN
faba-37	41	33	while	while	SCONJ
faba-37	41	34	defective	defective	ADJ
faba-37	41	35	supervision	supervision	NOUN
faba-37	41	36	carried	carry	VERB
faba-37	41	37	out	out	ADP
faba-37	41	38	after	after	ADP
faba-37	41	39	the	the	DET
faba-37	41	40	implementation	implementation	NOUN
faba-37	41	41	of	of	ADP
faba-37	41	42	activities	activity	NOUN
faba-37	41	43	to	to	PART
faba-37	41	44	oversee	oversee	VERB
faba-37	41	45	the	the	DET
faba-37	41	46	running	running	NOUN
faba-37	41	47	of	of	ADP
faba-37	41	48	the	the	DET
faba-37	41	49	previously	previously	ADV
faba-37	41	50	prepared	prepare	VERB
faba-37	41	51	budget	budget	NOUN
faba-37	41	52	.	.	PUNCT
faba-37	42	1	methods	method	NOUN
faba-37	42	2	in	in	ADP
faba-37	42	3	this	this	DET
faba-37	42	4	study	study	NOUN
faba-37	42	5	,	,	PUNCT
faba-37	42	6	there	there	PRON
faba-37	42	7	are	be	VERB
faba-37	42	8	3	3	NUM
faba-37	42	9	(	(	PUNCT
faba-37	42	10	three	three	NUM
faba-37	42	11	)	)	PUNCT
faba-37	42	12	independent	independent	ADJ
faba-37	42	13	variables	variable	NOUN
faba-37	42	14	consisting	consist	VERB
faba-37	42	15	of	of	ADP
faba-37	42	16	preventive	preventive	ADJ
faba-37	42	17	supervision	supervision	NOUN
faba-37	42	18	(	(	PUNCT
faba-37	42	19	x1	x1	PROPN
faba-37	42	20	)	)	PUNCT
faba-37	42	21	,	,	PUNCT
faba-37	42	22	detective	detective	NOUN
faba-37	42	23	supervision	supervision	NOUN
faba-37	42	24	(	(	PUNCT
faba-37	42	25	x2	x2	PROPN
faba-37	42	26	)	)	PUNCT
faba-37	42	27	,	,	PUNCT
faba-37	42	28	and	and	CCONJ
faba-37	42	29	competency	competency	NOUN
faba-37	42	30	(	(	PUNCT
faba-37	42	31	x3	x3	ADJ
faba-37	42	32	)	)	PUNCT
faba-37	42	33	and	and	CCONJ
faba-37	42	34	1	1	NUM
faba-37	42	35	(	(	PUNCT
faba-37	42	36	one	one	NUM
faba-37	42	37	)	)	PUNCT
faba-37	42	38	dependent	dependent	ADJ
faba-37	42	39	variable	variable	NOUN
faba-37	42	40	namely	namely	ADV
faba-37	42	41	budget	budget	NOUN
faba-37	42	42	control	control	NOUN
faba-37	42	43	effectiveness	effectiveness	NOUN
faba-37	42	44	(	(	PUNCT
faba-37	42	45	y	y	NOUN
faba-37	42	46	)	)	PUNCT
faba-37	42	47	.	.	PUNCT
faba-37	43	1	population	population	NOUN
faba-37	43	2	and	and	CCONJ
faba-37	43	3	sample	sample	NOUN
faba-37	43	4	(	(	PUNCT
faba-37	43	5	fauzi	fauzi	PROPN
faba-37	43	6	et	et	PROPN
faba-37	43	7	al	al	PROPN
faba-37	43	8	,	,	PUNCT
faba-37	43	9	2019	2019	NUM
faba-37	43	10	)	)	PUNCT
faba-37	43	11	states	state	VERB
faba-37	43	12	that	that	SCONJ
faba-37	43	13	a	a	DET
faba-37	43	14	population	population	NOUN
faba-37	43	15	is	be	AUX
faba-37	43	16	a	a	DET
faba-37	43	17	group	group	NOUN
faba-37	43	18	of	of	ADP
faba-37	43	19	people	people	NOUN
faba-37	43	20	or	or	CCONJ
faba-37	43	21	individuals	individual	NOUN
faba-37	43	22	that	that	PRON
faba-37	43	23	are	be	AUX
faba-37	43	24	the	the	DET
faba-37	43	25	objectives	objective	NOUN
faba-37	43	26	of	of	ADP
faba-37	43	27	the	the	DET
faba-37	43	28	study	study	NOUN
faba-37	43	29	,	,	PUNCT
faba-37	43	30	while	while	SCONJ
faba-37	43	31	(	(	PUNCT
faba-37	43	32	sugiono	sugiono	PROPN
faba-37	43	33	2012	2012	NUM
faba-37	43	34	)	)	PUNCT
faba-37	43	35	states	state	VERB
faba-37	43	36	that	that	SCONJ
faba-37	43	37	the	the	DET
faba-37	43	38	sample	sample	NOUN
faba-37	43	39	is	be	AUX
faba-37	43	40	an	an	DET
faba-37	43	41	element	element	NOUN
faba-37	43	42	or	or	CCONJ
faba-37	43	43	characteristic	characteristic	ADJ
faba-37	43	44	that	that	PRON
faba-37	43	45	belongs	belong	VERB
faba-37	43	46	to	to	ADP
faba-37	43	47	that	that	DET
faba-37	43	48	population	population	NOUN
faba-37	43	49	.	.	PUNCT
faba-37	44	1	the	the	DET
faba-37	44	2	population	population	NOUN
faba-37	44	3	and	and	CCONJ
faba-37	44	4	sample	sample	NOUN
faba-37	44	5	in	in	ADP
faba-37	44	6	this	this	DET
faba-37	44	7	study	study	NOUN
faba-37	44	8	are	be	AUX
faba-37	44	9	regional	regional	ADJ
faba-37	44	10	government	government	NOUN
faba-37	44	11	organizations	organization	NOUN
faba-37	44	12	(	(	PUNCT
faba-37	44	13	opd	opd	PROPN
faba-37	44	14	)	)	PUNCT
faba-37	44	15	where	where	SCONJ
faba-37	44	16	from	from	ADP
faba-37	44	17	the	the	DET
faba-37	44	18	number	number	NOUN
faba-37	44	19	of	of	ADP
faba-37	44	20	questionnaires	questionnaire	NOUN
faba-37	44	21	that	that	PRON
faba-37	44	22	have	have	AUX
faba-37	44	23	been	be	AUX
faba-37	44	24	distributed	distribute	VERB
faba-37	44	25	based	base	VERB
faba-37	44	26	on	on	ADP
faba-37	44	27	criteria	criterion	NOUN
faba-37	44	28	,	,	PUNCT
faba-37	44	29	only	only	ADV
faba-37	44	30	102	102	NUM
faba-37	44	31	samples	sample	NOUN
faba-37	44	32	meet	meet	VERB
faba-37	44	33	the	the	DET
faba-37	44	34	standards	standard	NOUN
faba-37	44	35	for	for	ADP
faba-37	44	36	further	further	ADJ
faba-37	44	37	testing	testing	NOUN
faba-37	44	38	.	.	PUNCT
faba-37	45	1	multiple	multiple	ADJ
faba-37	45	2	linear	linear	ADJ
faba-37	45	3	regression	regression	NOUN
faba-37	45	4	analysis	analysis	NOUN
faba-37	45	5	to	to	PART
faba-37	45	6	find	find	VERB
faba-37	45	7	the	the	DET
faba-37	45	8	relationship	relationship	NOUN
faba-37	45	9	between	between	ADP
faba-37	45	10	two	two	NUM
faba-37	45	11	or	or	CCONJ
faba-37	45	12	more	more	ADV
faba-37	45	13	independent	independent	ADJ
faba-37	45	14	variables	variable	NOUN
faba-37	45	15	with	with	ADP
faba-37	45	16	one	one	NUM
faba-37	45	17	dependent	dependent	ADJ
faba-37	45	18	variable	variable	NOUN
faba-37	45	19	,	,	PUNCT
faba-37	45	20	the	the	DET
faba-37	45	21	multiple	multiple	ADJ
faba-37	45	22	linear	linear	ADJ
faba-37	45	23	regression	regression	NOUN
faba-37	45	24	equation	equation	NOUN
faba-37	45	25	with	with	ADP
faba-37	45	26	the	the	DET
faba-37	45	27	following	follow	VERB
faba-37	45	28	formula	formula	NOUN
faba-37	45	29	:	:	PUNCT
faba-37	45	30	information	information	NOUN
faba-37	45	31	:	:	PUNCT
faba-37	45	32	y	y	NOUN
faba-37	45	33	=	=	SYM
faba-37	45	34	effectiveness	effectiveness	NOUN
faba-37	45	35	of	of	ADP
faba-37	45	36	budget	budget	NOUN
faba-37	45	37	control	control	NOUN
faba-37	45	38	a	a	DET
faba-37	45	39	=	=	PUNCT
faba-37	45	40	constant	constant	ADJ
faba-37	45	41	β1	β1	PROPN
faba-37	45	42	,	,	PUNCT
faba-37	45	43	β2	β2	NOUN
faba-37	45	44	,	,	PUNCT
faba-37	45	45	β3	β3	NOUN
faba-37	45	46	=	=	SYM
faba-37	45	47	regression	regression	NOUN
faba-37	45	48	coefficients	coefficient	VERB
faba-37	45	49	x1	x1	PROPN
faba-37	45	50	,	,	PUNCT
faba-37	45	51	x2	x2	PROPN
faba-37	45	52	,	,	PUNCT
faba-37	45	53	x3	x3	ADJ
faba-37	45	54	x1	x1	NOUN
faba-37	46	1	=	=	NOUN
faba-37	46	2	preventive	preventive	ADJ
faba-37	46	3	monitoring	monitoring	NOUN
faba-37	46	4	x2	x2	NOUN
faba-37	47	1	=	=	PUNCT
faba-37	48	1	detective	detective	ADJ
faba-37	48	2	oversight	oversight	NOUN
faba-37	48	3	x3	x3	NOUN
faba-37	48	4	=	=	SYM
faba-37	48	5	competency	competency	NOUN
faba-37	48	6	e	e	NOUN
faba-37	48	7	=	=	NOUN
faba-37	48	8	error	error	NOUN
faba-37	48	9	after	after	ADP
faba-37	48	10	obtaining	obtain	VERB
faba-37	48	11	the	the	DET
faba-37	48	12	results	result	NOUN
faba-37	48	13	of	of	ADP
faba-37	48	14	multiple	multiple	ADJ
faba-37	48	15	linear	linear	ADJ
faba-37	48	16	regression	regression	NOUN
faba-37	48	17	equations	equation	NOUN
faba-37	48	18	then	then	ADV
faba-37	48	19	look	look	VERB
faba-37	48	20	for	for	ADP
faba-37	48	21	the	the	DET
faba-37	48	22	value	value	NOUN
faba-37	48	23	of	of	ADP
faba-37	48	24	the	the	DET
faba-37	48	25	coefficient	coefficient	NOUN
faba-37	48	26	of	of	ADP
faba-37	48	27	determination	determination	NOUN
faba-37	48	28	(	(	PUNCT
faba-37	48	29	r2	r2	PROPN
faba-37	48	30	)	)	PUNCT
faba-37	48	31	,	,	PUNCT
faba-37	48	32	partial	partial	ADJ
faba-37	48	33	test	test	NOUN
faba-37	48	34	(	(	PUNCT
faba-37	48	35	t	t	NOUN
faba-37	48	36	-	-	PUNCT
faba-37	48	37	test	test	NOUN
faba-37	48	38	)	)	PUNCT
faba-37	48	39	and	and	CCONJ
faba-37	48	40	simultaneous	simultaneous	ADJ
faba-37	48	41	test	test	NOUN
faba-37	48	42	(	(	PUNCT
faba-37	48	43	test	test	NOUN
faba-37	48	44	f	f	X
faba-37	48	45	)	)	PUNCT
faba-37	48	46	results	result	NOUN
faba-37	48	47	and	and	CCONJ
faba-37	48	48	discussion	discussion	NOUN
faba-37	48	49	results	result	NOUN
faba-37	48	50	of	of	ADP
faba-37	48	51	multiple	multiple	ADJ
faba-37	48	52	linear	linear	ADJ
faba-37	48	53	regression	regression	NOUN
faba-37	48	54	analysis	analysis	NOUN
faba-37	48	55	the	the	DET
faba-37	48	56	results	result	NOUN
faba-37	48	57	of	of	ADP
faba-37	48	58	the	the	DET
faba-37	48	59	analysis	analysis	NOUN
faba-37	48	60	using	use	VERB
faba-37	48	61	multiple	multiple	ADJ
faba-37	48	62	linear	linear	ADJ
faba-37	48	63	regression	regression	NOUN
faba-37	48	64	models	model	NOUN
faba-37	48	65	using	use	VERB
faba-37	48	66	the	the	DET
faba-37	48	67	help	help	NOUN
faba-37	48	68	of	of	ADP
faba-37	48	69	the	the	DET
faba-37	48	70	statistical	statistical	ADJ
faba-37	48	71	product	product	NOUN
faba-37	48	72	and	and	CCONJ
faba-37	48	73	service	service	NOUN
faba-37	48	74	solution	solution	NOUN
faba-37	48	75	version	version	NOUN
faba-37	48	76	24	24	NUM
faba-37	48	77	program	program	NOUN
faba-37	48	78	appear	appear	VERB
faba-37	48	79	in	in	ADP
faba-37	48	80	the	the	DET
faba-37	48	81	following	follow	VERB
faba-37	48	82	table	table	NOUN
faba-37	48	83	:	:	PUNCT
faba-37	48	84	table	table	NOUN
faba-37	48	85	1	1	NUM
faba-37	48	86	.	.	PUNCT
faba-37	48	87	results	result	NOUN
faba-37	48	88	of	of	ADP
faba-37	48	89	multiple	multiple	ADJ
faba-37	48	90	linear	linear	ADJ
faba-37	48	91	regression	regression	NOUN
faba-37	48	92	coefficientsa	coefficientsa	NOUN
faba-37	48	93	model	model	VERB
faba-37	48	94	unstandardized	unstandardized	ADJ
faba-37	48	95	coefficients	coefficient	NOUN
faba-37	48	96	standardized	standardize	VERB
faba-37	48	97	coefficients	coefficient	NOUN
faba-37	48	98	t	t	PROPN
faba-37	48	99	sig	sig	PROPN
faba-37	48	100	.	.	PUNCT
faba-37	49	1	b	b	X
faba-37	49	2	std	std	PROPN
faba-37	49	3	.	.	NOUN
faba-37	49	4	error	error	NOUN
faba-37	49	5	beta	beta	NOUN
faba-37	49	6	1	1	NUM
faba-37	49	7	(	(	PUNCT
faba-37	49	8	constant	constant	ADJ
faba-37	49	9	)	)	PUNCT
faba-37	49	10	,	,	PUNCT
faba-37	49	11	177	177	NUM
faba-37	49	12	2,110	2,110	NUM
faba-37	49	13	,	,	PUNCT
faba-37	49	14	084	084	NUM
faba-37	49	15	,	,	PUNCT
faba-37	49	16	933	933	NUM
faba-37	49	17	x1	x1	NUM
faba-37	49	18	,	,	PUNCT
faba-37	49	19	107	107	NUM
faba-37	49	20	,	,	PUNCT
faba-37	49	21	051	051	NUM
faba-37	49	22	,	,	PUNCT
faba-37	49	23	129	129	NUM
faba-37	49	24	2,089	2,089	NUM
faba-37	49	25	,	,	PUNCT
faba-37	49	26	039	039	NUM
faba-37	49	27	x2	x2	PROPN
faba-37	49	28	,	,	PUNCT
faba-37	49	29	524	524	NUM
faba-37	49	30	,	,	PUNCT
faba-37	49	31	052	052	NUM
faba-37	49	32	,	,	PUNCT
faba-37	49	33	629	629	NUM
faba-37	49	34	10,151	10,151	NUM
faba-37	49	35	,	,	PUNCT
faba-37	49	36	000	000	NUM
faba-37	49	37	x3	x3	ADJ
faba-37	49	38	,	,	PUNCT
faba-37	49	39	397	397	NUM
faba-37	49	40	,	,	PUNCT
faba-37	49	41	070	070	NUM
faba-37	49	42	,	,	PUNCT
faba-37	49	43	353	353	NUM
faba-37	49	44	5,654	5,654	NUM
faba-37	49	45	,	,	PUNCT
faba-37	49	46	000	000	NUM
faba-37	49	47	a.	a.	NOUN
faba-37	49	48	dependent	dependent	ADJ
faba-37	49	49	variable	variable	NOUN
faba-37	49	50	:	:	PUNCT
faba-37	49	51	y	y	PROPN
faba-37	49	52	source	source	NOUN
faba-37	49	53	:	:	PUNCT
faba-37	49	54	data	datum	NOUN
faba-37	49	55	processed	process	VERB
faba-37	49	56	(	(	PUNCT
faba-37	49	57	2019	2019	NUM
faba-37	49	58	)	)	PUNCT
faba-37	49	59	periansya	periansya	NOUN
faba-37	49	60	et	et	PROPN
faba-37	49	61	al	al	PROPN
faba-37	49	62	.	.	PUNCT
faba-37	49	63	/	/	SYM
faba-37	49	64	finance	finance	NOUN
faba-37	49	65	,	,	PUNCT
faba-37	49	66	accounting	accounting	NOUN
faba-37	49	67	and	and	CCONJ
faba-37	49	68	business	business	NOUN
faba-37	49	69	analysis	analysis	NOUN
faba-37	49	70	2	2	NUM
faba-37	49	71	(	(	PUNCT
faba-37	49	72	1	1	NUM
faba-37	49	73	)	)	PUNCT
faba-37	49	74	2020	2020	NUM
faba-37	49	75	61	61	NUM
faba-37	49	76	the	the	DET
faba-37	49	77	results	result	NOUN
faba-37	49	78	of	of	ADP
faba-37	49	79	data	datum	NOUN
faba-37	49	80	management	management	NOUN
faba-37	49	81	in	in	ADP
faba-37	49	82	table	table	NOUN
faba-37	49	83	1	1	NUM
faba-37	49	84	in	in	ADP
faba-37	49	85	the	the	DET
faba-37	49	86	column	column	NOUN
faba-37	49	87	unstandardized	unstandardized	ADJ
faba-37	49	88	coefficient	coefficient	NOUN
faba-37	49	89	section	section	NOUN
faba-37	49	90	b	b	PROPN
faba-37	49	91	where	where	SCONJ
faba-37	49	92	the	the	DET
faba-37	49	93	multiple	multiple	ADJ
faba-37	49	94	linear	linear	ADJ
faba-37	49	95	regression	regression	NOUN
faba-37	49	96	equation	equation	NOUN
faba-37	49	97	model	model	NOUN
faba-37	49	98	is	be	AUX
faba-37	49	99	as	as	SCONJ
faba-37	49	100	follows	follow	VERB
faba-37	49	101	:	:	PUNCT
faba-37	49	102	y	y	PROPN
faba-37	49	103	=	=	PUNCT
faba-37	49	104	a	a	PRON
faba-37	49	105	+	+	X
faba-37	49	106	b1x1	b1x1	NOUN
faba-37	49	107	+	+	SYM
faba-37	49	108	b2x2	b2x2	ADP
faba-37	49	109	+	+	NUM
faba-37	49	110	b3x3	b3x3	X
faba-37	49	111	+	+	X
faba-37	49	112	b4x4	b4x4	X
faba-37	50	1	+	+	CCONJ
faba-37	50	2	e	e	X
faba-37	50	3	y	y	NOUN
faba-37	50	4	=	=	PROPN
faba-37	50	5	0.177	0.177	NUM
faba-37	50	6	+	+	CCONJ
faba-37	50	7	0.129x1	0.129x1	NOUN
faba-37	50	8	+	+	CCONJ
faba-37	50	9	0.629x2	0.629x2	NOUN
faba-37	50	10	+	+	NOUN
faba-37	50	11	0.353x3	0.353x3	X
faba-37	51	1	+	+	CCONJ
faba-37	51	2	e	e	NOUN
faba-37	51	3	information	information	NOUN
faba-37	51	4	:	:	PUNCT
faba-37	51	5	y	y	NOUN
faba-37	51	6	:	:	PUNCT
faba-37	51	7	effectiveness	effectiveness	NOUN
faba-37	51	8	of	of	ADP
faba-37	51	9	budget	budget	NOUN
faba-37	51	10	control	control	NOUN
faba-37	51	11	x1	x1	NOUN
faba-37	51	12	:	:	PUNCT
faba-37	51	13	preventive	preventive	ADJ
faba-37	51	14	monitoring	monitoring	NOUN
faba-37	51	15	x2	x2	NOUN
faba-37	51	16	:	:	PUNCT
faba-37	51	17	detective	detective	ADJ
faba-37	51	18	oversight	oversight	NOUN
faba-37	51	19	x3	x3	ADJ
faba-37	51	20	:	:	PUNCT
faba-37	51	21	competence	competence	NOUN
faba-37	51	22	the	the	DET
faba-37	51	23	regression	regression	NOUN
faba-37	51	24	equation	equation	NOUN
faba-37	51	25	obtained	obtain	VERB
faba-37	51	26	can	can	AUX
faba-37	51	27	be	be	AUX
faba-37	51	28	explained	explain	VERB
faba-37	51	29	that	that	SCONJ
faba-37	51	30	the	the	DET
faba-37	51	31	constant	constant	ADJ
faba-37	51	32	value	value	NOUN
faba-37	51	33	is	be	AUX
faba-37	51	34	0.177	0.177	NUM
faba-37	51	35	,	,	PUNCT
faba-37	51	36	which	which	PRON
faba-37	51	37	means	mean	VERB
faba-37	51	38	that	that	SCONJ
faba-37	51	39	if	if	SCONJ
faba-37	51	40	the	the	DET
faba-37	51	41	value	value	NOUN
faba-37	51	42	of	of	ADP
faba-37	51	43	preventive	preventive	ADJ
faba-37	51	44	supervision	supervision	NOUN
faba-37	51	45	and	and	CCONJ
faba-37	51	46	detective	detective	NOUN
faba-37	51	47	supervision	supervision	NOUN
faba-37	51	48	and	and	CCONJ
faba-37	51	49	competence	competence	NOUN
faba-37	51	50	is	be	AUX
faba-37	51	51	assumed	assume	VERB
faba-37	51	52	to	to	PART
faba-37	51	53	be	be	AUX
faba-37	51	54	equal	equal	ADJ
faba-37	51	55	to	to	ADP
faba-37	51	56	0	0	NUM
faba-37	51	57	,	,	PUNCT
faba-37	51	58	then	then	ADV
faba-37	51	59	the	the	DET
faba-37	51	60	effectiveness	effectiveness	NOUN
faba-37	51	61	of	of	ADP
faba-37	51	62	budget	budget	NOUN
faba-37	51	63	control	control	NOUN
faba-37	51	64	will	will	AUX
faba-37	51	65	constantly	constantly	ADV
faba-37	51	66	be	be	AUX
faba-37	51	67	worth	worth	ADJ
faba-37	51	68	0.177	0.177	NUM
faba-37	51	69	.	.	PUNCT
faba-37	52	1	furthermore	furthermore	ADV
faba-37	52	2	,	,	PUNCT
faba-37	52	3	the	the	DET
faba-37	52	4	regression	regression	NOUN
faba-37	52	5	coefficient	coefficient	NOUN
faba-37	52	6	value	value	NOUN
faba-37	52	7	for	for	ADP
faba-37	52	8	the	the	DET
faba-37	52	9	preventive	preventive	ADJ
faba-37	52	10	controls	control	NOUN
faba-37	52	11	variable	variable	NOUN
faba-37	52	12	(	(	PUNCT
faba-37	52	13	x1	x1	PROPN
faba-37	52	14	)	)	PUNCT
faba-37	52	15	of	of	ADP
faba-37	52	16	0.129	0.129	NUM
faba-37	52	17	means	mean	VERB
faba-37	52	18	that	that	SCONJ
faba-37	52	19	preventive	preventive	ADJ
faba-37	52	20	control	control	NOUN
faba-37	52	21	has	have	VERB
faba-37	52	22	a	a	DET
faba-37	52	23	positive	positive	ADJ
faba-37	52	24	effect	effect	NOUN
faba-37	52	25	on	on	ADP
faba-37	52	26	the	the	DET
faba-37	52	27	effectiveness	effectiveness	NOUN
faba-37	52	28	of	of	ADP
faba-37	52	29	budget	budget	NOUN
faba-37	52	30	control	control	NOUN
faba-37	52	31	.	.	PUNCT
faba-37	53	1	furthermore	furthermore	ADV
faba-37	53	2	,	,	PUNCT
faba-37	53	3	the	the	DET
faba-37	53	4	regression	regression	NOUN
faba-37	53	5	coefficient	coefficient	NOUN
faba-37	53	6	level	level	NOUN
faba-37	53	7	for	for	ADP
faba-37	53	8	the	the	DET
faba-37	53	9	detective	detective	ADJ
faba-37	53	10	oversight	oversight	NOUN
faba-37	53	11	variable	variable	NOUN
faba-37	53	12	(	(	PUNCT
faba-37	53	13	x2	x2	PROPN
faba-37	53	14	)	)	PUNCT
faba-37	53	15	is	be	AUX
faba-37	53	16	0.629	0.629	NUM
faba-37	53	17	.	.	PUNCT
faba-37	54	1	means	mean	VERB
faba-37	54	2	detective	detective	NOUN
faba-37	54	3	supervision	supervision	NOUN
faba-37	54	4	has	have	VERB
faba-37	54	5	a	a	DET
faba-37	54	6	positive	positive	ADJ
faba-37	54	7	effect	effect	NOUN
faba-37	54	8	on	on	ADP
faba-37	54	9	the	the	DET
faba-37	54	10	effectiveness	effectiveness	NOUN
faba-37	54	11	of	of	ADP
faba-37	54	12	budget	budget	NOUN
faba-37	54	13	control	control	NOUN
faba-37	54	14	.	.	PUNCT
faba-37	55	1	then	then	ADV
faba-37	55	2	the	the	DET
faba-37	55	3	regression	regression	NOUN
faba-37	55	4	coefficient	coefficient	NOUN
faba-37	55	5	level	level	NOUN
faba-37	55	6	for	for	ADP
faba-37	55	7	the	the	DET
faba-37	55	8	hr	hr	PROPN
faba-37	55	9	competency	competency	NOUN
faba-37	55	10	variable	variable	NOUN
faba-37	55	11	(	(	PUNCT
faba-37	55	12	x3	x3	ADJ
faba-37	55	13	)	)	PUNCT
faba-37	55	14	is	be	AUX
faba-37	55	15	0.353	0.353	NUM
faba-37	55	16	.	.	PUNCT
faba-37	56	1	it	it	PRON
faba-37	56	2	means	mean	VERB
faba-37	56	3	that	that	SCONJ
faba-37	56	4	competence	competence	NOUN
faba-37	56	5	has	have	VERB
faba-37	56	6	a	a	DET
faba-37	56	7	positive	positive	ADJ
faba-37	56	8	effect	effect	NOUN
faba-37	56	9	on	on	ADP
faba-37	56	10	the	the	DET
faba-37	56	11	effectiveness	effectiveness	NOUN
faba-37	56	12	of	of	ADP
faba-37	56	13	budget	budget	NOUN
faba-37	56	14	control	control	NOUN
faba-37	56	15	and	and	CCONJ
faba-37	56	16	standard	standard	ADJ
faba-37	56	17	errors	error	NOUN
faba-37	56	18	indicating	indicate	VERB
faba-37	56	19	the	the	DET
faba-37	56	20	level	level	NOUN
faba-37	56	21	of	of	ADP
faba-37	56	22	confounding	confound	VERB
faba-37	56	23	errors	error	NOUN
faba-37	56	24	.	.	PUNCT
faba-37	57	1	hypothesis	hypothesis	NOUN
faba-37	57	2	test	test	NOUN
faba-37	57	3	results	result	VERB
faba-37	57	4	determination	determination	NOUN
faba-37	57	5	coefficient	coefficient	NOUN
faba-37	57	6	test	test	NOUN
faba-37	57	7	(	(	PUNCT
faba-37	57	8	r	r	NOUN
faba-37	57	9	2	2	NUM
faba-37	57	10	)	)	PUNCT
faba-37	57	11	the	the	DET
faba-37	57	12	coefficient	coefficient	NOUN
faba-37	57	13	of	of	ADP
faba-37	57	14	determination	determination	NOUN
faba-37	57	15	(	(	PUNCT
faba-37	57	16	r2	r2	PROPN
faba-37	57	17	)	)	PUNCT
faba-37	57	18	test	test	NOUN
faba-37	57	19	is	be	AUX
faba-37	57	20	performing	perform	VERB
faba-37	57	21	to	to	PART
faba-37	57	22	determine	determine	VERB
faba-37	57	23	the	the	DET
faba-37	57	24	value	value	NOUN
faba-37	57	25	of	of	ADP
faba-37	57	26	the	the	DET
faba-37	57	27	correlation	correlation	NOUN
faba-37	57	28	of	of	ADP
faba-37	57	29	the	the	DET
faba-37	57	30	independent	independent	ADJ
faba-37	57	31	variable	variable	NOUN
faba-37	57	32	(	(	PUNCT
faba-37	57	33	x	x	X
faba-37	57	34	)	)	PUNCT
faba-37	57	35	with	with	ADP
faba-37	57	36	the	the	DET
faba-37	57	37	dependent	dependent	ADJ
faba-37	57	38	variable	variable	NOUN
faba-37	57	39	(	(	PUNCT
faba-37	57	40	y	y	NOUN
faba-37	57	41	)	)	PUNCT
faba-37	57	42	.	.	PUNCT
faba-37	58	1	the	the	PRON
faba-37	58	2	higher	high	ADJ
faba-37	58	3	the	the	DET
faba-37	58	4	coefficient	coefficient	NOUN
faba-37	58	5	of	of	ADP
faba-37	58	6	determination	determination	NOUN
faba-37	58	7	,	,	PUNCT
faba-37	58	8	the	the	PRON
faba-37	58	9	better	well	ADJ
faba-37	58	10	the	the	DET
faba-37	58	11	ability	ability	NOUN
faba-37	58	12	of	of	ADP
faba-37	58	13	the	the	DET
faba-37	58	14	independent	independent	ADJ
faba-37	58	15	variable	variable	NOUN
faba-37	58	16	in	in	ADP
faba-37	58	17	explaining	explain	VERB
faba-37	58	18	the	the	DET
faba-37	58	19	dependent	dependent	ADJ
faba-37	58	20	variable	variable	NOUN
faba-37	58	21	.	.	PUNCT
faba-37	59	1	table	table	NOUN
faba-37	59	2	2	2	NUM
faba-37	59	3	.	.	PUNCT
faba-37	59	4	determination	determination	NOUN
faba-37	59	5	coefficient	coefficient	PROPN
faba-37	59	6	test	test	NOUN
faba-37	59	7	results	result	NOUN
faba-37	59	8	(	(	PUNCT
faba-37	59	9	r	r	NOUN
faba-37	59	10	2	2	NUM
faba-37	59	11	)	)	PUNCT
faba-37	59	12	model	model	NOUN
faba-37	59	13	summaryb	summaryb	PROPN
faba-37	59	14	model	model	NOUN
faba-37	59	15	r	r	NOUN
faba-37	59	16	r	r	NOUN
faba-37	59	17	square	square	ADJ
faba-37	59	18	adjusted	adjust	VERB
faba-37	59	19	r	r	NOUN
faba-37	59	20	square	square	ADJ
faba-37	59	21	std	std	NOUN
faba-37	59	22	.	.	PUNCT
faba-37	60	1	error	error	NOUN
faba-37	60	2	of	of	ADP
faba-37	60	3	the	the	DET
faba-37	60	4	estimate	estimate	NOUN
faba-37	60	5	durbin	durbin	NOUN
faba-37	60	6	-	-	PUNCT
faba-37	60	7	watson	watson	NOUN
faba-37	60	8	1	1	NUM
faba-37	60	9	,	,	PUNCT
faba-37	60	10	797a	797a	NUM
faba-37	60	11	,	,	PUNCT
faba-37	60	12	636	636	NUM
faba-37	60	13	,	,	PUNCT
faba-37	60	14	625	625	NUM
faba-37	60	15	1,366	1,366	NUM
faba-37	60	16	2,397	2,397	NUM
faba-37	60	17	a.	a.	NOUN
faba-37	60	18	predictors	predictor	NOUN
faba-37	60	19	:	:	PUNCT
faba-37	60	20	(	(	PUNCT
faba-37	60	21	constant	constant	ADJ
faba-37	60	22	)	)	PUNCT
faba-37	60	23	,	,	PUNCT
faba-37	60	24	x3	x3	PROPN
faba-37	60	25	,	,	PUNCT
faba-37	60	26	x1	x1	PROPN
faba-37	60	27	,	,	PUNCT
faba-37	60	28	x2	x2	PROPN
faba-37	60	29	b.	b.	PROPN
faba-37	61	1	dependent	dependent	ADJ
faba-37	61	2	variable	variable	NOUN
faba-37	61	3	:	:	PUNCT
faba-37	61	4	y	y	PROPN
faba-37	61	5	source	source	NOUN
faba-37	61	6	:	:	PUNCT
faba-37	61	7	data	datum	NOUN
faba-37	61	8	processed	process	VERB
faba-37	61	9	(	(	PUNCT
faba-37	61	10	2019	2019	NUM
faba-37	61	11	)	)	PUNCT
faba-37	61	12	based	base	VERB
faba-37	61	13	on	on	ADP
faba-37	61	14	the	the	DET
faba-37	61	15	multiple	multiple	ADJ
faba-37	61	16	regression	regression	NOUN
faba-37	61	17	test	test	NOUN
faba-37	61	18	results	result	NOUN
faba-37	61	19	obtained	obtain	VERB
faba-37	61	20	r	r	NOUN
faba-37	61	21	of	of	ADP
faba-37	61	22	0.797	0.797	NUM
faba-37	61	23	,	,	PUNCT
faba-37	61	24	which	which	PRON
faba-37	61	25	means	mean	VERB
faba-37	61	26	that	that	SCONJ
faba-37	61	27	the	the	DET
faba-37	61	28	correlation	correlation	NOUN
faba-37	61	29	/	/	SYM
faba-37	61	30	relationship	relationship	NOUN
faba-37	61	31	between	between	ADP
faba-37	61	32	preventive	preventive	ADJ
faba-37	61	33	control	control	NOUN
faba-37	61	34	,	,	PUNCT
faba-37	61	35	detective	detective	NOUN
faba-37	61	36	supervision	supervision	NOUN
faba-37	61	37	,	,	PUNCT
faba-37	61	38	and	and	CCONJ
faba-37	61	39	competence	competence	NOUN
faba-37	61	40	has	have	VERB
faba-37	61	41	a	a	DET
faba-37	61	42	relatively	relatively	ADV
faba-37	61	43	stable	stable	ADJ
faba-37	61	44	relationship	relationship	NOUN
faba-37	61	45	of	of	ADP
faba-37	61	46	79.7	79.7	NUM
faba-37	61	47	%	%	NOUN
faba-37	61	48	.	.	PUNCT
faba-37	62	1	while	while	SCONJ
faba-37	62	2	the	the	DET
faba-37	62	3	value	value	NOUN
faba-37	62	4	of	of	ADP
faba-37	62	5	r	r	NOUN
faba-37	62	6	square	square	NOUN
faba-37	62	7	or	or	CCONJ
faba-37	62	8	the	the	DET
faba-37	62	9	value	value	NOUN
faba-37	62	10	of	of	ADP
faba-37	62	11	the	the	DET
faba-37	62	12	coefficient	coefficient	NOUN
faba-37	62	13	of	of	ADP
faba-37	62	14	determination	determination	NOUN
faba-37	62	15	obtained	obtain	VERB
faba-37	62	16	by	by	ADP
faba-37	62	17	0.636	0.636	NUM
faba-37	62	18	.	.	PUNCT
faba-37	63	1	it	it	PRON
faba-37	63	2	means	mean	VERB
faba-37	63	3	that	that	SCONJ
faba-37	63	4	variable	variable	NOUN
faba-37	63	5	x	x	PUNCT
faba-37	63	6	has	have	VERB
faba-37	63	7	the	the	DET
faba-37	63	8	effect	effect	NOUN
faba-37	63	9	of	of	ADP
faba-37	63	10	a	a	DET
faba-37	63	11	contribution	contribution	NOUN
faba-37	63	12	of	of	ADP
faba-37	63	13	63.6	63.6	NUM
faba-37	63	14	%	%	NOUN
faba-37	63	15	on	on	ADP
faba-37	63	16	the	the	DET
faba-37	63	17	y	y	PROPN
faba-37	63	18	variable	variable	NOUN
faba-37	63	19	.	.	PUNCT
faba-37	64	1	while	while	SCONJ
faba-37	64	2	the	the	DET
faba-37	64	3	rest	rest	NOUN
faba-37	64	4	(	(	PUNCT
faba-37	64	5	100	100	NUM
faba-37	64	6	%	%	NOUN
faba-37	64	7	63.6	63.6	NUM
faba-37	64	8	%	%	NOUN
faba-37	64	9	=	=	NOUN
faba-37	64	10	36.4	36.4	NUM
faba-37	64	11	%	%	NOUN
faba-37	64	12	)	)	PUNCT
faba-37	64	13	is	be	AUX
faba-37	64	14	explain	explain	NOUN
faba-37	64	15	by	by	ADP
faba-37	64	16	other	other	ADJ
faba-37	64	17	independent	independent	ADJ
faba-37	64	18	variables	variable	NOUN
faba-37	64	19	not	not	PART
faba-37	64	20	included	include	VERB
faba-37	64	21	in	in	ADP
faba-37	64	22	this	this	DET
faba-37	64	23	study	study	NOUN
faba-37	64	24	.	.	PUNCT
faba-37	65	1	the	the	DET
faba-37	65	2	adjusted	adjust	VERB
faba-37	65	3	r	r	NOUN
faba-37	65	4	square	square	ADJ
faba-37	65	5	value	value	NOUN
faba-37	65	6	of	of	ADP
faba-37	65	7	0.625	0.625	NUM
faba-37	65	8	or	or	CCONJ
faba-37	65	9	62.5	62.5	NUM
faba-37	65	10	%	%	NOUN
faba-37	65	11	shows	show	VERB
faba-37	65	12	the	the	DET
faba-37	65	13	size	size	NOUN
faba-37	65	14	of	of	ADP
faba-37	65	15	the	the	DET
faba-37	65	16	contribution	contribution	NOUN
faba-37	65	17	of	of	ADP
faba-37	65	18	the	the	DET
faba-37	65	19	influence	influence	NOUN
faba-37	65	20	of	of	ADP
faba-37	65	21	the	the	DET
faba-37	65	22	independent	independent	ADJ
faba-37	65	23	variable	variable	NOUN
faba-37	65	24	on	on	ADP
faba-37	65	25	the	the	DET
faba-37	65	26	dependent	dependent	ADJ
faba-37	65	27	variable	variable	NOUN
faba-37	65	28	.	.	PUNCT
faba-37	66	1	test	test	NOUN
faba-37	66	2	results	result	NOUN
faba-37	66	3	of	of	ADP
faba-37	66	4	partial	partial	ADJ
faba-37	66	5	significance	significance	NOUN
faba-37	66	6	(	(	PUNCT
faba-37	66	7	t	t	NOUN
faba-37	66	8	-	-	PUNCT
faba-37	66	9	test	test	NOUN
faba-37	66	10	)	)	PUNCT
faba-37	66	11	partial	partial	ADJ
faba-37	66	12	test	test	NOUN
faba-37	66	13	(	(	PUNCT
faba-37	66	14	t	t	NOUN
faba-37	66	15	-	-	PUNCT
faba-37	66	16	test	test	NOUN
faba-37	66	17	)	)	PUNCT
faba-37	66	18	of	of	ADP
faba-37	66	19	the	the	DET
faba-37	66	20	independent	independent	ADJ
faba-37	66	21	variables	variable	NOUN
faba-37	66	22	conducted	conduct	VERB
faba-37	66	23	to	to	PART
faba-37	66	24	determine	determine	VERB
faba-37	66	25	the	the	DET
faba-37	66	26	value	value	NOUN
faba-37	66	27	of	of	ADP
faba-37	66	28	each	each	DET
faba-37	66	29	independent	independent	ADJ
faba-37	66	30	variable	variable	NOUN
faba-37	66	31	,	,	PUNCT
faba-37	66	32	whether	whether	SCONJ
faba-37	66	33	or	or	CCONJ
faba-37	66	34	not	not	PART
faba-37	66	35	it	it	PRON
faba-37	66	36	significantly	significantly	ADV
faba-37	66	37	affected	affect	VERB
faba-37	66	38	the	the	DET
faba-37	66	39	dependent	dependent	ADJ
faba-37	66	40	variable	variable	NOUN
faba-37	66	41	.	.	PUNCT
faba-37	67	1	following	follow	VERB
faba-37	67	2	are	be	AUX
faba-37	67	3	the	the	DET
faba-37	67	4	results	result	NOUN
faba-37	67	5	of	of	ADP
faba-37	67	6	the	the	DET
faba-37	67	7	partial	partial	ADJ
faba-37	67	8	significance	significance	NOUN
faba-37	67	9	test	test	NOUN
faba-37	67	10	(	(	PUNCT
faba-37	67	11	t	t	NOUN
faba-37	67	12	-	-	PUNCT
faba-37	67	13	test	test	NOUN
faba-37	67	14	):	):	PUNCT
faba-37	67	15	table	table	NOUN
faba-37	67	16	3	3	NUM
faba-37	67	17	.	.	PUNCT
faba-37	67	18	results	result	NOUN
faba-37	67	19	of	of	ADP
faba-37	67	20	partial	partial	ADJ
faba-37	67	21	significance	significance	NOUN
faba-37	67	22	tests	test	NOUN
faba-37	67	23	(	(	PUNCT
faba-37	67	24	t	t	NOUN
faba-37	67	25	test	test	NOUN
faba-37	67	26	)	)	PUNCT
faba-37	68	1	coefficientsa	coefficientsa	NOUN
faba-37	68	2	model	model	VERB
faba-37	68	3	unstandardized	unstandardized	ADJ
faba-37	68	4	coefficients	coefficient	NOUN
faba-37	68	5	standardized	standardize	VERB
faba-37	68	6	coefficients	coefficient	NOUN
faba-37	68	7	t	t	PROPN
faba-37	68	8	sig	sig	PROPN
faba-37	68	9	.	.	PUNCT
faba-37	69	1	b	b	X
faba-37	69	2	std	std	PROPN
faba-37	69	3	.	.	NOUN
faba-37	69	4	error	error	NOUN
faba-37	69	5	beta	beta	NOUN
faba-37	69	6	1	1	NUM
faba-37	69	7	(	(	PUNCT
faba-37	69	8	constant	constant	ADJ
faba-37	69	9	)	)	PUNCT
faba-37	69	10	,	,	PUNCT
faba-37	69	11	177	177	NUM
faba-37	69	12	2,110	2,110	NUM
faba-37	69	13	,	,	PUNCT
faba-37	69	14	084	084	NUM
faba-37	69	15	,	,	PUNCT
faba-37	69	16	933	933	NUM
faba-37	69	17	x1	x1	NUM
faba-37	69	18	,	,	PUNCT
faba-37	69	19	107	107	NUM
faba-37	69	20	,	,	PUNCT
faba-37	69	21	051	051	NUM
faba-37	69	22	,	,	PUNCT
faba-37	69	23	129	129	NUM
faba-37	69	24	2,089	2,089	NUM
faba-37	69	25	,	,	PUNCT
faba-37	69	26	039	039	NUM
faba-37	69	27	x2	x2	PROPN
faba-37	69	28	,	,	PUNCT
faba-37	69	29	524	524	NUM
faba-37	69	30	,	,	PUNCT
faba-37	69	31	052	052	NUM
faba-37	69	32	,	,	PUNCT
faba-37	69	33	629	629	NUM
faba-37	69	34	10,151	10,151	NUM
faba-37	69	35	,	,	PUNCT
faba-37	69	36	000	000	NUM
faba-37	69	37	x3	x3	ADJ
faba-37	69	38	,	,	PUNCT
faba-37	69	39	397	397	NUM
faba-37	69	40	,	,	PUNCT
faba-37	69	41	070	070	NUM
faba-37	69	42	,	,	PUNCT
faba-37	69	43	353	353	NUM
faba-37	69	44	5,654	5,654	NUM
faba-37	69	45	,	,	PUNCT
faba-37	69	46	000	000	NUM
faba-37	69	47	a.	a.	NOUN
faba-37	69	48	dependent	dependent	ADJ
faba-37	69	49	variable	variable	NOUN
faba-37	69	50	:	:	PUNCT
faba-37	69	51	y	y	PROPN
faba-37	69	52	source	source	NOUN
faba-37	69	53	:	:	PUNCT
faba-37	69	54	data	datum	NOUN
faba-37	69	55	processed	process	VERB
faba-37	69	56	(	(	PUNCT
faba-37	69	57	2019	2019	NUM
faba-37	69	58	)	)	PUNCT
faba-37	69	59	periansya	periansya	NOUN
faba-37	69	60	et	et	PROPN
faba-37	69	61	al	al	PROPN
faba-37	69	62	.	.	PUNCT
faba-37	69	63	/	/	SYM
faba-37	69	64	finance	finance	NOUN
faba-37	69	65	,	,	PUNCT
faba-37	69	66	accounting	accounting	NOUN
faba-37	69	67	and	and	CCONJ
faba-37	69	68	business	business	NOUN
faba-37	69	69	analysis	analysis	NOUN
faba-37	69	70	2	2	NUM
faba-37	69	71	(	(	PUNCT
faba-37	69	72	1	1	NUM
faba-37	69	73	)	)	PUNCT
faba-37	69	74	2020	2020	NUM
faba-37	69	75	62	62	NUM
faba-37	69	76	t	t	NOUN
faba-37	69	77	-	-	PUNCT
faba-37	69	78	test	test	NOUN
faba-37	69	79	results	result	NOUN
faba-37	69	80	show	show	VERB
faba-37	69	81	the	the	DET
faba-37	69	82	value	value	NOUN
faba-37	69	83	of	of	ADP
faba-37	69	84	t	t	NOUN
faba-37	69	85	count	count	NOUN
faba-37	69	86	and	and	CCONJ
faba-37	69	87	the	the	DET
faba-37	69	88	significance	significance	NOUN
faba-37	69	89	of	of	ADP
faba-37	69	90	each	each	DET
faba-37	69	91	independent	independent	ADJ
faba-37	69	92	variable	variable	NOUN
faba-37	69	93	,	,	PUNCT
faba-37	69	94	among	among	ADP
faba-37	69	95	others	other	NOUN
faba-37	69	96	,	,	PUNCT
faba-37	69	97	preventive	preventive	ADJ
faba-37	69	98	control	control	NOUN
faba-37	69	99	variable	variable	NOUN
faba-37	69	100	(	(	PUNCT
faba-37	69	101	x1	x1	PROPN
faba-37	69	102	)	)	PUNCT
faba-37	69	103	t	t	NOUN
faba-37	69	104	value	value	NOUN
faba-37	69	105	of	of	ADP
faba-37	69	106	2.089	2.089	NUM
faba-37	69	107	>	>	PUNCT
faba-37	69	108	t	t	PROPN
faba-37	69	109	table	table	NOUN
faba-37	69	110	1.984	1.984	NUM
faba-37	69	111	with	with	ADP
faba-37	69	112	a	a	DET
faba-37	69	113	significance	significance	NOUN
faba-37	69	114	level	level	NOUN
faba-37	69	115	of	of	ADP
faba-37	69	116	0.039	0.039	NUM
faba-37	69	117	<	<	X
faba-37	69	118	0.05	0.05	NUM
faba-37	69	119	,	,	PUNCT
faba-37	69	120	then	then	ADV
faba-37	69	121	ha	ha	INTJ
faba-37	69	122	is	be	AUX
faba-37	69	123	accepted	accept	VERB
faba-37	69	124	,	,	PUNCT
faba-37	69	125	and	and	CCONJ
faba-37	69	126	ho	ho	PROPN
faba-37	69	127	rejected	reject	VERB
faba-37	69	128	.	.	PUNCT
faba-37	70	1	so	so	ADV
faba-37	70	2	it	it	PRON
faba-37	70	3	was	be	AUX
faba-37	70	4	concluded	conclude	VERB
faba-37	70	5	that	that	SCONJ
faba-37	70	6	the	the	DET
faba-37	70	7	variable	variable	NOUN
faba-37	70	8	x1	x1	PROPN
faba-37	70	9	partially	partially	ADV
faba-37	70	10	had	have	VERB
faba-37	70	11	a	a	DET
faba-37	70	12	positive	positive	ADJ
faba-37	70	13	and	and	CCONJ
faba-37	70	14	significant	significant	ADJ
faba-37	70	15	effect	effect	NOUN
faba-37	70	16	on	on	ADP
faba-37	70	17	the	the	DET
faba-37	70	18	variable	variable	NOUN
faba-37	71	1	y.	y.	NOUN
faba-37	72	1	then	then	ADV
faba-37	72	2	the	the	DET
faba-37	72	3	detective	detective	ADJ
faba-37	72	4	oversight	oversight	NOUN
faba-37	72	5	variable	variable	NOUN
faba-37	72	6	(	(	PUNCT
faba-37	72	7	x2	x2	PROPN
faba-37	72	8	)	)	PUNCT
faba-37	72	9	t	t	NOUN
faba-37	72	10	count	count	VERB
faba-37	72	11	10.151	10.151	NUM
faba-37	72	12	>	>	X
faba-37	72	13	t	t	NOUN
faba-37	72	14	table	table	NOUN
faba-37	72	15	1.984	1.984	NUM
faba-37	72	16	with	with	ADP
faba-37	72	17	a	a	DET
faba-37	72	18	significance	significance	NOUN
faba-37	72	19	level	level	NOUN
faba-37	72	20	of	of	ADP
faba-37	72	21	0.000	0.000	NUM
faba-37	72	22	<	<	NOUN
faba-37	72	23	0.05	0.05	NUM
faba-37	72	24	then	then	ADV
faba-37	72	25	ha	ha	INTJ
faba-37	72	26	was	be	AUX
faba-37	72	27	accepted	accept	VERB
faba-37	72	28	,	,	PUNCT
faba-37	72	29	and	and	CCONJ
faba-37	72	30	ho	ho	PROPN
faba-37	72	31	rejected	reject	VERB
faba-37	72	32	.	.	PUNCT
faba-37	73	1	so	so	ADV
faba-37	73	2	it	it	PRON
faba-37	73	3	was	be	AUX
faba-37	73	4	concluded	conclude	VERB
faba-37	73	5	that	that	SCONJ
faba-37	73	6	the	the	DET
faba-37	73	7	variable	variable	NOUN
faba-37	73	8	x2	x2	PROPN
faba-37	73	9	partially	partially	ADV
faba-37	73	10	had	have	VERB
faba-37	73	11	a	a	DET
faba-37	73	12	positive	positive	ADJ
faba-37	73	13	and	and	CCONJ
faba-37	73	14	significant	significant	ADJ
faba-37	73	15	effect	effect	NOUN
faba-37	73	16	on	on	ADP
faba-37	73	17	the	the	DET
faba-37	73	18	variable	variable	ADJ
faba-37	73	19	y.	y.	PROPN
faba-37	73	20	competence	competence	NOUN
faba-37	73	21	variable	variable	NOUN
faba-37	73	22	(	(	PUNCT
faba-37	73	23	x3	x3	ADJ
faba-37	73	24	)	)	PUNCT
faba-37	73	25	t	t	NOUN
faba-37	73	26	count	count	NOUN
faba-37	73	27	value	value	NOUN
faba-37	73	28	of	of	ADP
faba-37	73	29	5.654	5.654	NUM
faba-37	73	30	>	>	SYM
faba-37	73	31	t	t	NOUN
faba-37	73	32	table	table	NOUN
faba-37	73	33	1.984	1.984	NUM
faba-37	73	34	with	with	ADP
faba-37	73	35	a	a	DET
faba-37	73	36	significance	significance	NOUN
faba-37	73	37	level	level	NOUN
faba-37	73	38	of	of	ADP
faba-37	73	39	0.000	0.000	NUM
faba-37	73	40	<	<	NOUN
faba-37	73	41	0.05	0.05	NUM
faba-37	73	42	then	then	ADV
faba-37	73	43	ha	ha	INTJ
faba-37	73	44	was	be	AUX
faba-37	73	45	accepted	accept	VERB
faba-37	73	46	,	,	PUNCT
faba-37	73	47	and	and	CCONJ
faba-37	73	48	ho	ho	PROPN
faba-37	73	49	rejected	reject	VERB
faba-37	73	50	.	.	PUNCT
faba-37	74	1	it	it	PRON
faba-37	74	2	concluded	conclude	VERB
faba-37	74	3	that	that	SCONJ
faba-37	74	4	the	the	DET
faba-37	74	5	x3	x3	ADJ
faba-37	74	6	variable	variable	NOUN
faba-37	74	7	partially	partially	ADV
faba-37	74	8	had	have	VERB
faba-37	74	9	a	a	DET
faba-37	74	10	positive	positive	ADJ
faba-37	74	11	and	and	CCONJ
faba-37	74	12	significant	significant	ADJ
faba-37	74	13	effect	effect	NOUN
faba-37	74	14	on	on	ADP
faba-37	74	15	the	the	DET
faba-37	74	16	y	y	PROPN
faba-37	74	17	variable	variable	NOUN
faba-37	74	18	.	.	PUNCT
faba-37	75	1	simultaneous	simultaneous	ADJ
faba-37	75	2	significance	significance	NOUN
faba-37	75	3	test	test	NOUN
faba-37	75	4	results	result	NOUN
faba-37	75	5	(	(	PUNCT
faba-37	75	6	test	test	NOUN
faba-37	75	7	f	f	X
faba-37	75	8	)	)	PUNCT
faba-37	75	9	simultaneous	simultaneous	ADJ
faba-37	75	10	testing	testing	NOUN
faba-37	75	11	(	(	PUNCT
faba-37	75	12	f	f	PROPN
faba-37	75	13	test	test	NOUN
faba-37	75	14	)	)	PUNCT
faba-37	75	15	is	be	AUX
faba-37	75	16	a	a	DET
faba-37	75	17	test	test	NOUN
faba-37	75	18	on	on	ADP
faba-37	75	19	all	all	DET
faba-37	75	20	independent	independent	ADJ
faba-37	75	21	variables	variable	NOUN
faba-37	75	22	in	in	ADP
faba-37	75	23	this	this	DET
faba-37	75	24	study	study	NOUN
faba-37	75	25	,	,	PUNCT
faba-37	75	26	as	as	SCONJ
faba-37	75	27	shown	show	VERB
faba-37	75	28	in	in	ADP
faba-37	75	29	the	the	DET
faba-37	75	30	table	table	NOUN
faba-37	75	31	below	below	ADV
faba-37	75	32	:	:	PUNCT
faba-37	75	33	table	table	NOUN
faba-37	75	34	4	4	NUM
faba-37	75	35	.	.	PUNCT
faba-37	75	36	simultaneous	simultaneous	ADJ
faba-37	75	37	significance	significance	NOUN
faba-37	75	38	test	test	NOUN
faba-37	75	39	results	result	NOUN
faba-37	75	40	(	(	PUNCT
faba-37	75	41	f	f	PROPN
faba-37	75	42	test	test	NOUN
faba-37	75	43	)	)	PUNCT
faba-37	75	44	anovaa	anovaa	PROPN
faba-37	75	45	model	model	PROPN
faba-37	75	46	sum	sum	NOUN
faba-37	75	47	of	of	ADP
faba-37	75	48	squares	square	NOUN
faba-37	76	1	df	df	PROPN
faba-37	76	2	mean	mean	PROPN
faba-37	76	3	square	square	PROPN
faba-37	76	4	f	f	PROPN
faba-37	76	5	sig	sig	PROPN
faba-37	76	6	.	.	PROPN
faba-37	76	7	1	1	NUM
faba-37	76	8	regression	regression	VERB
faba-37	76	9	319,011	319,011	NUM
faba-37	76	10	3	3	NUM
faba-37	76	11	106,337	106,337	NUM
faba-37	76	12	57,007	57,007	NUM
faba-37	76	13	,	,	PUNCT
faba-37	76	14	000b	000b	PROPN
faba-37	76	15	residual	residual	ADJ
faba-37	76	16	182,803	182,803	NUM
faba-37	76	17	98	98	NUM
faba-37	76	18	1,865	1,865	NUM
faba-37	76	19	total	total	NOUN
faba-37	76	20	501,814	501,814	NUM
faba-37	76	21	101	101	NUM
faba-37	76	22	a.	a.	NOUN
faba-37	76	23	dependent	dependent	ADJ
faba-37	76	24	variable	variable	NOUN
faba-37	76	25	:	:	PUNCT
faba-37	76	26	y	y	PROPN
faba-37	76	27	b.	b.	PROPN
faba-37	76	28	predictors	predictor	NOUN
faba-37	76	29	:	:	PUNCT
faba-37	76	30	(	(	PUNCT
faba-37	76	31	constant	constant	ADJ
faba-37	76	32	)	)	PUNCT
faba-37	76	33	,	,	PUNCT
faba-37	76	34	x3	x3	PROPN
faba-37	76	35	,	,	PUNCT
faba-37	76	36	x1	x1	PROPN
faba-37	76	37	,	,	PUNCT
faba-37	76	38	x2	x2	PROPN
faba-37	76	39	source	source	NOUN
faba-37	76	40	:	:	PUNCT
faba-37	76	41	data	datum	NOUN
faba-37	76	42	processed	process	VERB
faba-37	76	43	(	(	PUNCT
faba-37	76	44	2019	2019	NUM
faba-37	76	45	)	)	PUNCT
faba-37	76	46	f	f	PROPN
faba-37	76	47	test	test	NOUN
faba-37	76	48	results	result	NOUN
faba-37	76	49	show	show	VERB
faba-37	76	50	that	that	SCONJ
faba-37	76	51	the	the	DET
faba-37	76	52	value	value	NOUN
faba-37	76	53	of	of	ADP
faba-37	76	54	f	f	PROPN
faba-37	76	55	count	count	NOUN
faba-37	76	56	is	be	AUX
faba-37	76	57	57,007	57,007	NUM
faba-37	76	58	,	,	PUNCT
faba-37	76	59	and	and	CCONJ
faba-37	76	60	the	the	DET
faba-37	76	61	significance	significance	NOUN
faba-37	76	62	is	be	AUX
faba-37	76	63	0,000	0,000	NUM
faba-37	76	64	.	.	PUNCT
faba-37	76	65	means	mean	VERB
faba-37	76	66	that	that	SCONJ
faba-37	76	67	f	f	PROPN
faba-37	76	68	count	count	VERB
faba-37	76	69	57.007	57.007	NUM
faba-37	76	70	>	>	X
faba-37	76	71	f	f	PROPN
faba-37	76	72	table	table	NOUN
faba-37	76	73	2.70	2.70	NUM
faba-37	76	74	,	,	PUNCT
faba-37	76	75	so	so	CCONJ
faba-37	76	76	it	it	PRON
faba-37	76	77	concluded	conclude	VERB
faba-37	76	78	that	that	SCONJ
faba-37	76	79	together	together	ADV
faba-37	76	80	or	or	CCONJ
faba-37	76	81	simultaneously	simultaneously	ADV
faba-37	76	82	variables	variable	NOUN
faba-37	76	83	x1	x1	PROPN
faba-37	76	84	,	,	PUNCT
faba-37	76	85	x2	x2	PROPN
faba-37	76	86	,	,	PUNCT
faba-37	76	87	and	and	CCONJ
faba-37	76	88	x3	x3	PROPN
faba-37	76	89	affect	affect	VERB
faba-37	76	90	the	the	DET
faba-37	76	91	variable	variable	ADJ
faba-37	76	92	y.	y.	NOUN
faba-37	76	93	the	the	DET
faba-37	76	94	significance	significance	NOUN
faba-37	76	95	value	value	NOUN
faba-37	76	96	of	of	ADP
faba-37	76	97	0,000	0,000	NUM
faba-37	76	98	<	<	X
faba-37	76	99	0.05	0.05	NUM
faba-37	76	100	or	or	CCONJ
faba-37	76	101	5	5	NUM
faba-37	76	102	%	%	NOUN
faba-37	76	103	,	,	PUNCT
faba-37	76	104	so	so	SCONJ
faba-37	76	105	it	it	PRON
faba-37	76	106	can	can	AUX
faba-37	76	107	conclude	conclude	VERB
faba-37	76	108	that	that	SCONJ
faba-37	76	109	overall	overall	ADJ
faba-37	76	110	independent	independent	ADJ
faba-37	76	111	variables	variable	NOUN
faba-37	76	112	namely	namely	ADV
faba-37	76	113	preventive	preventive	ADJ
faba-37	76	114	supervision	supervision	NOUN
faba-37	76	115	(	(	PUNCT
faba-37	76	116	x1	x1	PROPN
faba-37	76	117	)	)	PUNCT
faba-37	76	118	,	,	PUNCT
faba-37	76	119	detective	detective	NOUN
faba-37	76	120	supervision	supervision	NOUN
faba-37	76	121	(	(	PUNCT
faba-37	76	122	x2	x2	PROPN
faba-37	76	123	)	)	PUNCT
faba-37	76	124	,	,	PUNCT
faba-37	76	125	and	and	CCONJ
faba-37	76	126	competence	competence	NOUN
faba-37	76	127	(	(	PUNCT
faba-37	76	128	x3	x3	ADJ
faba-37	76	129	)	)	PUNCT
faba-37	76	130	have	have	VERB
faba-37	76	131	a	a	DET
faba-37	76	132	significant	significant	ADJ
faba-37	76	133	influence	influence	NOUN
faba-37	76	134	on	on	ADP
faba-37	76	135	the	the	DET
faba-37	76	136	dependent	dependent	ADJ
faba-37	76	137	variable	variable	NOUN
faba-37	76	138	namely	namely	ADV
faba-37	76	139	the	the	DET
faba-37	76	140	effectiveness	effectiveness	NOUN
faba-37	76	141	of	of	ADP
faba-37	76	142	budget	budget	NOUN
faba-37	76	143	control	control	NOUN
faba-37	76	144	(	(	PUNCT
faba-37	76	145	y	y	NOUN
faba-37	76	146	)	)	PUNCT
faba-37	76	147	.	.	PUNCT
faba-37	77	1	effect	effect	NOUN
faba-37	77	2	of	of	ADP
faba-37	77	3	preventive	preventive	ADJ
faba-37	77	4	supervision	supervision	NOUN
faba-37	77	5	on	on	ADP
faba-37	77	6	the	the	DET
faba-37	77	7	effectiveness	effectiveness	NOUN
faba-37	77	8	of	of	ADP
faba-37	77	9	budget	budget	NOUN
faba-37	77	10	control	control	NOUN
faba-37	77	11	based	base	VERB
faba-37	77	12	on	on	ADP
faba-37	77	13	hypothesis	hypothesis	NOUN
faba-37	77	14	testing	testing	NOUN
faba-37	77	15	,	,	PUNCT
faba-37	77	16	the	the	DET
faba-37	77	17	value	value	NOUN
faba-37	77	18	of	of	ADP
faba-37	77	19	t	t	PROPN
faba-37	77	20	for	for	ADP
faba-37	77	21	the	the	DET
faba-37	77	22	preventive	preventive	ADJ
faba-37	77	23	controls	control	NOUN
faba-37	77	24	variable	variable	NOUN
faba-37	77	25	is	be	AUX
faba-37	77	26	2.089	2.089	NUM
faba-37	77	27	>	>	X
faba-37	77	28	the	the	DET
faba-37	77	29	value	value	NOUN
faba-37	77	30	of	of	ADP
faba-37	77	31	the	the	DET
faba-37	77	32	table	table	NOUN
faba-37	77	33	is	be	AUX
faba-37	77	34	1.984	1.984	NUM
faba-37	77	35	,	,	PUNCT
faba-37	77	36	and	and	CCONJ
faba-37	77	37	the	the	DET
faba-37	77	38	significance	significance	NOUN
faba-37	77	39	value	value	NOUN
faba-37	77	40	is	be	AUX
faba-37	77	41	0.039	0.039	NUM
faba-37	77	42	<	<	NOUN
faba-37	77	43	0.05	0.05	NUM
faba-37	77	44	.	.	PUNCT
faba-37	78	1	so	so	ADV
faba-37	78	2	it	it	PRON
faba-37	78	3	can	can	AUX
faba-37	78	4	be	be	AUX
faba-37	78	5	concluded	conclude	VERB
faba-37	78	6	that	that	SCONJ
faba-37	78	7	the	the	DET
faba-37	78	8	preventive	preventive	ADJ
faba-37	78	9	oversight	oversight	NOUN
faba-37	78	10	variable	variable	NOUN
faba-37	78	11	has	have	VERB
faba-37	78	12	a	a	DET
faba-37	78	13	positive	positive	ADJ
faba-37	78	14	or	or	CCONJ
faba-37	78	15	significant	significant	ADJ
faba-37	78	16	effect	effect	NOUN
faba-37	78	17	on	on	ADP
faba-37	78	18	the	the	DET
faba-37	78	19	budget	budget	NOUN
faba-37	78	20	control	control	NOUN
faba-37	78	21	effectiveness	effectiveness	NOUN
faba-37	78	22	.	.	PUNCT
faba-37	79	1	as	as	SCONJ
faba-37	79	2	the	the	DET
faba-37	79	3	implementation	implementation	NOUN
faba-37	79	4	of	of	ADP
faba-37	79	5	preventive	preventive	ADJ
faba-37	79	6	supervision	supervision	NOUN
faba-37	79	7	increases	increase	VERB
faba-37	79	8	the	the	DET
faba-37	79	9	effectiveness	effectiveness	NOUN
faba-37	79	10	of	of	ADP
faba-37	79	11	budget	budget	NOUN
faba-37	79	12	control	control	NOUN
faba-37	79	13	will	will	AUX
faba-37	79	14	also	also	ADV
faba-37	79	15	increase	increase	VERB
faba-37	79	16	.	.	PUNCT
faba-37	80	1	means	mean	VERB
faba-37	80	2	that	that	SCONJ
faba-37	80	3	ha	ha	INTJ
faba-37	80	4	was	be	AUX
faba-37	80	5	accepted	accept	VERB
faba-37	80	6	or	or	CCONJ
faba-37	80	7	ho	ho	PROPN
faba-37	80	8	rejected	reject	VERB
faba-37	80	9	.	.	PUNCT
faba-37	81	1	the	the	DET
faba-37	81	2	results	result	NOUN
faba-37	81	3	of	of	ADP
faba-37	81	4	this	this	DET
faba-37	81	5	study	study	NOUN
faba-37	81	6	are	be	AUX
faba-37	81	7	in	in	ADP
faba-37	81	8	line	line	NOUN
faba-37	81	9	with	with	ADP
faba-37	81	10	this	this	DET
faba-37	81	11	theory	theory	NOUN
faba-37	81	12	in	in	ADP
faba-37	81	13	line	line	NOUN
faba-37	81	14	with	with	ADP
faba-37	81	15	the	the	DET
faba-37	81	16	theory	theory	NOUN
faba-37	81	17	(	(	PUNCT
faba-37	81	18	baswir	baswir	PROPN
faba-37	81	19	1999	1999	NUM
faba-37	81	20	)	)	PUNCT
faba-37	81	21	that	that	SCONJ
faba-37	81	22	the	the	DET
faba-37	81	23	existence	existence	NOUN
faba-37	81	24	of	of	ADP
faba-37	81	25	both	both	DET
faba-37	81	26	preventive	preventive	ADJ
faba-37	81	27	supervisions	supervision	NOUN
faba-37	81	28	can	can	AUX
faba-37	81	29	prevent	prevent	VERB
faba-37	81	30	budget	budget	NOUN
faba-37	81	31	misuse	misuse	NOUN
faba-37	81	32	.	.	PUNCT
faba-37	82	1	besides	besides	SCONJ
faba-37	82	2	,	,	PUNCT
faba-37	82	3	oversight	oversight	NOUN
faba-37	82	4	of	of	ADP
faba-37	82	5	the	the	DET
faba-37	82	6	use	use	NOUN
faba-37	82	7	of	of	ADP
faba-37	82	8	the	the	DET
faba-37	82	9	budget	budget	NOUN
faba-37	82	10	can	can	AUX
faba-37	82	11	lead	lead	VERB
faba-37	82	12	to	to	ADP
faba-37	82	13	the	the	DET
faba-37	82	14	effective	effective	ADJ
faba-37	82	15	and	and	CCONJ
faba-37	82	16	efficient	efficient	ADJ
faba-37	82	17	implementation	implementation	NOUN
faba-37	82	18	of	of	ADP
faba-37	82	19	the	the	DET
faba-37	82	20	work	work	NOUN
faba-37	82	21	program	program	NOUN
faba-37	82	22	.	.	PUNCT
faba-37	83	1	this	this	DET
faba-37	83	2	study	study	NOUN
faba-37	83	3	is	be	AUX
faba-37	83	4	in	in	ADP
faba-37	83	5	line	line	NOUN
faba-37	83	6	with	with	ADP
faba-37	83	7	the	the	DET
faba-37	83	8	results	result	NOUN
faba-37	83	9	of	of	ADP
faba-37	83	10	previous	previous	ADJ
faba-37	83	11	studies	study	NOUN
faba-37	83	12	conducted	conduct	VERB
faba-37	83	13	by	by	ADP
faba-37	83	14	(	(	PUNCT
faba-37	83	15	puadi	puadi	NOUN
faba-37	83	16	,	,	PUNCT
faba-37	83	17	2013;fajri	2013;fajri	NUM
faba-37	83	18	,	,	PUNCT
faba-37	83	19	2018	2018	NUM
faba-37	83	20	;	;	PUNCT
faba-37	83	21	rigian	rigian	PROPN
faba-37	83	22	&	&	CCONJ
faba-37	83	23	sari	sari	PROPN
faba-37	83	24	,	,	PUNCT
faba-37	83	25	2019	2019	NUM
faba-37	83	26	)	)	PUNCT
faba-37	83	27	that	that	SCONJ
faba-37	83	28	preventive	preventive	ADJ
faba-37	83	29	supervision	supervision	NOUN
faba-37	83	30	has	have	VERB
faba-37	83	31	a	a	DET
faba-37	83	32	positive	positive	ADJ
faba-37	83	33	influence	influence	NOUN
faba-37	83	34	on	on	ADP
faba-37	83	35	the	the	DET
faba-37	83	36	effectiveness	effectiveness	NOUN
faba-37	83	37	of	of	ADP
faba-37	83	38	budget	budget	NOUN
faba-37	83	39	control	control	NOUN
faba-37	83	40	.	.	PUNCT
faba-37	84	1	on	on	ADP
faba-37	84	2	the	the	DET
faba-37	84	3	contrary	contrary	NOUN
faba-37	84	4	,	,	PUNCT
faba-37	84	5	(	(	PUNCT
faba-37	84	6	peuranda	peuranda	NOUN
faba-37	84	7	and	and	CCONJ
faba-37	84	8	herdi	herdi	NOUN
faba-37	84	9	2014	2014	NUM
faba-37	84	10	)	)	PUNCT
faba-37	84	11	stated	state	VERB
faba-37	84	12	in	in	ADP
faba-37	84	13	his	his	PRON
faba-37	84	14	research	research	NOUN
faba-37	84	15	that	that	SCONJ
faba-37	84	16	there	there	PRON
faba-37	84	17	was	be	VERB
faba-37	84	18	no	no	DET
faba-37	84	19	correlation	correlation	NOUN
faba-37	84	20	between	between	ADP
faba-37	84	21	preventive	preventive	ADJ
faba-37	84	22	supervision	supervision	NOUN
faba-37	84	23	and	and	CCONJ
faba-37	84	24	the	the	DET
faba-37	84	25	effectiveness	effectiveness	NOUN
faba-37	84	26	of	of	ADP
faba-37	84	27	budget	budget	NOUN
faba-37	84	28	control	control	NOUN
faba-37	84	29	.	.	PUNCT
faba-37	85	1	effects	effect	NOUN
faba-37	85	2	of	of	ADP
faba-37	85	3	detective	detective	ADJ
faba-37	85	4	oversight	oversight	NOUN
faba-37	85	5	on	on	ADP
faba-37	85	6	the	the	DET
faba-37	85	7	effectiveness	effectiveness	NOUN
faba-37	85	8	of	of	ADP
faba-37	85	9	budget	budget	NOUN
faba-37	85	10	control	control	NOUN
faba-37	85	11	based	base	VERB
faba-37	85	12	on	on	ADP
faba-37	85	13	the	the	DET
faba-37	85	14	results	result	NOUN
faba-37	85	15	of	of	ADP
faba-37	85	16	hypothesis	hypothesis	NOUN
faba-37	85	17	testing	testing	NOUN
faba-37	85	18	,	,	PUNCT
faba-37	85	19	the	the	DET
faba-37	85	20	t	t	NOUN
faba-37	85	21	count	count	NOUN
faba-37	85	22	for	for	ADP
faba-37	85	23	the	the	DET
faba-37	85	24	detective	detective	ADJ
faba-37	85	25	oversight	oversight	NOUN
faba-37	85	26	variable	variable	NOUN
faba-37	85	27	was	be	AUX
faba-37	85	28	10.151	10.151	NUM
faba-37	85	29	>	>	X
faba-37	85	30	the	the	DET
faba-37	85	31	t	t	PROPN
faba-37	85	32	table	table	NOUN
faba-37	85	33	value	value	NOUN
faba-37	85	34	was	be	AUX
faba-37	85	35	1.984	1.984	NUM
faba-37	85	36	and	and	CCONJ
faba-37	85	37	the	the	DET
faba-37	85	38	significance	significance	NOUN
faba-37	85	39	value	value	NOUN
faba-37	85	40	was	be	AUX
faba-37	85	41	0.000	0.000	NUM
faba-37	85	42	<	<	X
faba-37	85	43	0.05	0.05	NUM
faba-37	85	44	.	.	PUNCT
faba-37	86	1	then	then	ADV
faba-37	86	2	it	it	PRON
faba-37	86	3	can	can	AUX
faba-37	86	4	be	be	AUX
faba-37	86	5	concluded	conclude	VERB
faba-37	86	6	that	that	SCONJ
faba-37	86	7	the	the	DET
faba-37	86	8	detective	detective	ADJ
faba-37	86	9	oversight	oversight	NOUN
faba-37	86	10	variable	variable	NOUN
faba-37	86	11	has	have	VERB
faba-37	86	12	a	a	DET
faba-37	86	13	relationship	relationship	NOUN
faba-37	86	14	or	or	CCONJ
faba-37	86	15	a	a	DET
faba-37	86	16	positive	positive	ADJ
faba-37	86	17	and	and	CCONJ
faba-37	86	18	significant	significant	ADJ
faba-37	86	19	effect	effect	NOUN
faba-37	86	20	on	on	ADP
faba-37	86	21	the	the	DET
faba-37	86	22	effectiveness	effectiveness	NOUN
faba-37	86	23	of	of	ADP
faba-37	86	24	budget	budget	NOUN
faba-37	86	25	control	control	NOUN
faba-37	86	26	.	.	PUNCT
faba-37	87	1	the	the	DET
faba-37	87	2	detective	detective	ADJ
faba-37	87	3	supervision	supervision	NOUN
faba-37	87	4	carried	carry	VERB
faba-37	87	5	out	out	ADP
faba-37	87	6	,	,	PUNCT
faba-37	87	7	the	the	DET
faba-37	87	8	effectiveness	effectiveness	NOUN
faba-37	87	9	of	of	ADP
faba-37	87	10	budget	budget	NOUN
faba-37	87	11	control	control	NOUN
faba-37	87	12	will	will	AUX
faba-37	87	13	also	also	ADV
faba-37	87	14	increase	increase	VERB
faba-37	87	15	.	.	PUNCT
faba-37	88	1	means	mean	VERB
faba-37	88	2	that	that	SCONJ
faba-37	88	3	ha	ha	INTJ
faba-37	88	4	was	be	AUX
faba-37	88	5	accepted	accept	VERB
faba-37	88	6	or	or	CCONJ
faba-37	88	7	ho	ho	PROPN
faba-37	88	8	rejected	reject	VERB
faba-37	88	9	.	.	PUNCT
faba-37	89	1	the	the	DET
faba-37	89	2	results	result	NOUN
faba-37	89	3	of	of	ADP
faba-37	89	4	this	this	DET
faba-37	89	5	study	study	NOUN
faba-37	89	6	are	be	AUX
faba-37	89	7	in	in	ADP
faba-37	89	8	line	line	NOUN
faba-37	89	9	with	with	ADP
faba-37	89	10	the	the	DET
faba-37	89	11	opinion	opinion	NOUN
faba-37	89	12	(	(	PUNCT
faba-37	89	13	baswir	baswir	NOUN
faba-37	89	14	1999	1999	NUM
faba-37	89	15	)	)	PUNCT
faba-37	89	16	that	that	SCONJ
faba-37	89	17	the	the	DET
faba-37	89	18	existence	existence	NOUN
faba-37	89	19	of	of	ADP
faba-37	89	20	both	both	CCONJ
faba-37	89	21	defective	defective	ADJ
faba-37	89	22	supervisions	supervision	NOUN
faba-37	89	23	,	,	PUNCT
faba-37	89	24	the	the	DET
faba-37	89	25	supervisor	supervisor	NOUN
faba-37	89	26	can	can	AUX
faba-37	89	27	evaluate	evaluate	VERB
faba-37	89	28	the	the	DET
faba-37	89	29	accountability	accountability	NOUN
faba-37	89	30	report	report	NOUN
faba-37	89	31	documents	document	NOUN
faba-37	89	32	.	.	PUNCT
faba-37	90	1	supervision	supervision	NOUN
faba-37	90	2	and	and	CCONJ
faba-37	90	3	inspection	inspection	NOUN
faba-37	90	4	are	be	AUX
faba-37	90	5	not	not	PART
faba-37	90	6	only	only	ADV
faba-37	90	7	carried	carry	VERB
faba-37	90	8	out	out	ADP
faba-37	90	9	by	by	ADP
faba-37	90	10	superiors	superior	NOUN
faba-37	90	11	on	on	ADP
faba-37	90	12	subordinates	subordinate	NOUN
faba-37	90	13	,	,	PUNCT
faba-37	90	14	preferably	preferably	ADV
faba-37	90	15	,	,	PUNCT
faba-37	90	16	and	and	CCONJ
faba-37	90	17	evaluations	evaluation	NOUN
faba-37	90	18	carried	carry	VERB
faba-37	90	19	out	out	ADP
faba-37	90	20	to	to	PART
faba-37	90	21	prevent	prevent	VERB
faba-37	90	22	budget	budget	NOUN
faba-37	90	23	misuse	misuse	NOUN
faba-37	90	24	for	for	ADP
faba-37	90	25	the	the	DET
faba-37	90	26	effectiveness	effectiveness	NOUN
faba-37	90	27	of	of	ADP
faba-37	90	28	local	local	ADJ
faba-37	90	29	government	government	NOUN
faba-37	90	30	budgets	budget	NOUN
faba-37	90	31	.	.	PUNCT
faba-37	91	1	this	this	DET
faba-37	91	2	research	research	NOUN
faba-37	91	3	is	be	AUX
faba-37	91	4	in	in	ADP
faba-37	91	5	line	line	NOUN
faba-37	91	6	with	with	ADP
faba-37	91	7	the	the	DET
faba-37	91	8	results	result	NOUN
faba-37	91	9	of	of	ADP
faba-37	91	10	previous	previous	ADJ
faba-37	91	11	research	research	NOUN
faba-37	91	12	conducted	conduct	VERB
faba-37	91	13	by	by	ADP
faba-37	91	14	(	(	PUNCT
faba-37	91	15	puadi	puadi	NOUN
faba-37	91	16	2013	2013	NUM
faba-37	91	17	)	)	PUNCT
faba-37	91	18	and	and	CCONJ
faba-37	91	19	(	(	PUNCT
faba-37	91	20	fajri	fajri	ADJ
faba-37	91	21	2018	2018	NUM
faba-37	91	22	)	)	PUNCT
faba-37	91	23	which	which	PRON
faba-37	91	24	states	state	VERB
faba-37	91	25	that	that	SCONJ
faba-37	91	26	detective	detective	ADJ
faba-37	91	27	supervision	supervision	NOUN
faba-37	91	28	has	have	VERB
faba-37	91	29	a	a	DET
faba-37	91	30	positive	positive	ADJ
faba-37	91	31	effect	effect	NOUN
faba-37	91	32	on	on	ADP
faba-37	91	33	the	the	DET
faba-37	91	34	effectiveness	effectiveness	NOUN
faba-37	91	35	of	of	ADP
faba-37	91	36	budget	budget	NOUN
faba-37	91	37	control	control	NOUN
faba-37	91	38	,	,	PUNCT
faba-37	91	39	thus	thus	ADV
faba-37	91	40	meaning	mean	VERB
faba-37	91	41	that	that	SCONJ
faba-37	91	42	increasing	increase	VERB
faba-37	91	43	detective	detective	ADJ
faba-37	91	44	supervision	supervision	NOUN
faba-37	91	45	will	will	AUX
faba-37	91	46	also	also	ADV
faba-37	91	47	increase	increase	VERB
faba-37	91	48	the	the	DET
faba-37	91	49	effectiveness	effectiveness	NOUN
faba-37	91	50	of	of	ADP
faba-37	91	51	budget	budget	NOUN
faba-37	91	52	control	control	NOUN
faba-37	91	53	.	.	PUNCT
faba-37	92	1	periansya	periansya	NOUN
faba-37	92	2	et	et	PROPN
faba-37	92	3	al	al	PROPN
faba-37	92	4	.	.	PUNCT
faba-37	92	5	/	/	SYM
faba-37	92	6	finance	finance	NOUN
faba-37	92	7	,	,	PUNCT
faba-37	92	8	accounting	accounting	NOUN
faba-37	92	9	and	and	CCONJ
faba-37	92	10	business	business	NOUN
faba-37	92	11	analysis	analysis	NOUN
faba-37	92	12	2	2	NUM
faba-37	92	13	(	(	PUNCT
faba-37	92	14	1	1	NUM
faba-37	92	15	)	)	PUNCT
faba-37	92	16	2020	2020	NUM
faba-37	92	17	63	63	NUM
faba-37	92	18	effect	effect	NOUN
faba-37	92	19	of	of	ADP
faba-37	92	20	competence	competence	NOUN
faba-37	92	21	of	of	ADP
faba-37	92	22	human	human	ADJ
faba-37	92	23	resources	resource	NOUN
faba-37	92	24	on	on	ADP
faba-37	92	25	the	the	DET
faba-37	92	26	effectiveness	effectiveness	NOUN
faba-37	92	27	of	of	ADP
faba-37	92	28	budget	budget	NOUN
faba-37	92	29	control	control	NOUN
faba-37	92	30	based	base	VERB
faba-37	92	31	on	on	ADP
faba-37	92	32	the	the	DET
faba-37	92	33	results	result	NOUN
faba-37	92	34	of	of	ADP
faba-37	92	35	hypothesis	hypothesis	NOUN
faba-37	92	36	testing	testing	NOUN
faba-37	92	37	,	,	PUNCT
faba-37	92	38	the	the	DET
faba-37	92	39	t	t	NOUN
faba-37	92	40	count	count	NOUN
faba-37	92	41	on	on	ADP
faba-37	92	42	the	the	DET
faba-37	92	43	human	human	ADJ
faba-37	92	44	resources	resource	NOUN
faba-37	92	45	competency	competency	NOUN
faba-37	92	46	variable	variable	NOUN
faba-37	92	47	was	be	AUX
faba-37	92	48	5.654	5.654	NUM
faba-37	92	49	>	>	X
faba-37	92	50	the	the	DET
faba-37	92	51	table	table	NOUN
faba-37	92	52	value	value	NOUN
faba-37	92	53	was	be	AUX
faba-37	92	54	1.984	1.984	NUM
faba-37	92	55	,	,	PUNCT
faba-37	92	56	and	and	CCONJ
faba-37	92	57	the	the	DET
faba-37	92	58	significance	significance	NOUN
faba-37	92	59	value	value	NOUN
faba-37	92	60	was	be	AUX
faba-37	92	61	0.000	0.000	NUM
faba-37	92	62	<	<	NOUN
faba-37	92	63	0.05	0.05	NUM
faba-37	92	64	.	.	PUNCT
faba-37	93	1	so	so	SCONJ
faba-37	93	2	that	that	SCONJ
faba-37	93	3	the	the	DET
faba-37	93	4	competency	competency	NOUN
faba-37	93	5	variable	variable	NOUN
faba-37	93	6	has	have	VERB
faba-37	93	7	a	a	DET
faba-37	93	8	positive	positive	ADJ
faba-37	93	9	or	or	CCONJ
faba-37	93	10	significant	significant	ADJ
faba-37	93	11	relationship	relationship	NOUN
faba-37	93	12	or	or	CCONJ
faba-37	93	13	influence	influence	NOUN
faba-37	93	14	on	on	ADP
faba-37	93	15	the	the	DET
faba-37	93	16	effectiveness	effectiveness	NOUN
faba-37	93	17	of	of	ADP
faba-37	93	18	budget	budget	NOUN
faba-37	93	19	control	control	NOUN
faba-37	93	20	,	,	PUNCT
faba-37	93	21	if	if	SCONJ
faba-37	93	22	the	the	DET
faba-37	93	23	quality	quality	NOUN
faba-37	93	24	of	of	ADP
faba-37	93	25	human	human	ADJ
faba-37	93	26	resource	resource	NOUN
faba-37	93	27	competencies	competency	NOUN
faba-37	93	28	is	be	AUX
faba-37	93	29	good	good	ADJ
faba-37	93	30	,	,	PUNCT
faba-37	93	31	the	the	DET
faba-37	93	32	control	control	NOUN
faba-37	93	33	of	of	ADP
faba-37	93	34	the	the	DET
faba-37	93	35	budget	budget	NOUN
faba-37	93	36	will	will	AUX
faba-37	93	37	be	be	AUX
faba-37	93	38	more	more	ADV
faba-37	93	39	effective	effective	ADJ
faba-37	93	40	.	.	PUNCT
faba-37	94	1	means	mean	VERB
faba-37	94	2	that	that	SCONJ
faba-37	94	3	ha	ha	INTJ
faba-37	94	4	was	be	AUX
faba-37	94	5	accepted	accept	VERB
faba-37	94	6	or	or	CCONJ
faba-37	94	7	ho	ho	PROPN
faba-37	94	8	rejected	reject	VERB
faba-37	94	9	.	.	PUNCT
faba-37	95	1	according	accord	VERB
faba-37	95	2	to	to	ADP
faba-37	95	3	(	(	PUNCT
faba-37	95	4	dessler	dessler	NOUN
faba-37	95	5	,	,	PUNCT
faba-37	95	6	2015	2015	NUM
faba-37	95	7	;	;	PUNCT
faba-37	95	8	bulan	bulan	PROPN
faba-37	95	9	et	et	PROPN
faba-37	95	10	al	al	PROPN
faba-37	95	11	,	,	PUNCT
faba-37	95	12	2017	2017	NUM
faba-37	95	13	)	)	PUNCT
faba-37	96	1	that	that	SCONJ
faba-37	96	2	the	the	DET
faba-37	96	3	importance	importance	NOUN
faba-37	96	4	of	of	ADP
faba-37	96	5	human	human	ADJ
faba-37	96	6	resource	resource	NOUN
faba-37	96	7	competence	competence	NOUN
faba-37	96	8	in	in	ADP
faba-37	96	9	a	a	DET
faba-37	96	10	government	government	NOUN
faba-37	96	11	so	so	SCONJ
faba-37	96	12	that	that	SCONJ
faba-37	96	13	it	it	PRON
faba-37	96	14	can	can	AUX
faba-37	96	15	carry	carry	VERB
faba-37	96	16	out	out	ADP
faba-37	96	17	the	the	DET
faba-37	96	18	main	main	ADJ
faba-37	96	19	tasks	task	NOUN
faba-37	96	20	that	that	PRON
faba-37	96	21	have	have	AUX
faba-37	96	22	been	be	AUX
faba-37	96	23	arranging	arrange	VERB
faba-37	96	24	.	.	PUNCT
faba-37	97	1	besides	besides	ADV
faba-37	97	2	,	,	PUNCT
faba-37	97	3	in	in	ADP
faba-37	97	4	the	the	DET
faba-37	97	5	financial	financial	ADJ
faba-37	97	6	management	management	NOUN
faba-37	97	7	of	of	ADP
faba-37	97	8	state	state	NOUN
faba-37	97	9	government	government	NOUN
faba-37	97	10	apartments	apartment	NOUN
faba-37	97	11	,	,	PUNCT
faba-37	97	12	the	the	DET
faba-37	97	13	state	state	NOUN
faba-37	97	14	must	must	AUX
faba-37	97	15	have	have	VERB
faba-37	97	16	competence	competence	NOUN
faba-37	97	17	following	follow	VERB
faba-37	97	18	their	their	PRON
faba-37	97	19	fields	field	NOUN
faba-37	97	20	so	so	SCONJ
faba-37	97	21	that	that	SCONJ
faba-37	97	22	the	the	DET
faba-37	97	23	budget	budget	NOUN
faba-37	97	24	can	can	AUX
faba-37	97	25	adequately	adequately	ADV
faba-37	97	26	documented	document	VERB
faba-37	97	27	according	accord	VERB
faba-37	97	28	to	to	ADP
faba-37	97	29	the	the	DET
faba-37	97	30	principles	principle	NOUN
faba-37	97	31	of	of	ADP
faba-37	97	32	government	government	NOUN
faba-37	97	33	accounting	accounting	NOUN
faba-37	97	34	.	.	PUNCT
faba-37	98	1	this	this	DET
faba-37	98	2	study	study	NOUN
faba-37	98	3	is	be	AUX
faba-37	98	4	in	in	ADP
faba-37	98	5	line	line	NOUN
faba-37	98	6	with	with	ADP
faba-37	98	7	the	the	DET
faba-37	98	8	results	result	NOUN
faba-37	98	9	of	of	ADP
faba-37	98	10	previous	previous	ADJ
faba-37	98	11	studies	study	NOUN
faba-37	98	12	conducted	conduct	VERB
faba-37	98	13	(	(	PUNCT
faba-37	98	14	arsyiati	arsyiati	PROPN
faba-37	98	15	,	,	PUNCT
faba-37	98	16	darwanis	darwanis	PROPN
faba-37	98	17	,	,	PUNCT
faba-37	98	18	&	&	CCONJ
faba-37	98	19	djalil	djalil	PROPN
faba-37	98	20	,	,	PUNCT
faba-37	98	21	2008	2008	NUM
faba-37	98	22	;	;	PUNCT
faba-37	98	23	arsyiati	arsyiati	PROPN
faba-37	98	24	et	et	PROPN
faba-37	98	25	al	al	PROPN
faba-37	98	26	.	.	PROPN
faba-37	98	27	,	,	PUNCT
faba-37	98	28	2008	2008	NUM
faba-37	98	29	)	)	PUNCT
faba-37	98	30	which	which	PRON
faba-37	98	31	states	state	VERB
faba-37	98	32	that	that	SCONJ
faba-37	98	33	the	the	DET
faba-37	98	34	quality	quality	NOUN
faba-37	98	35	of	of	ADP
faba-37	98	36	financial	financial	ADJ
faba-37	98	37	managers	manager	NOUN
faba-37	98	38	has	have	VERB
faba-37	98	39	a	a	DET
faba-37	98	40	positive	positive	ADJ
faba-37	98	41	effect	effect	NOUN
faba-37	98	42	on	on	ADP
faba-37	98	43	the	the	DET
faba-37	98	44	effectiveness	effectiveness	NOUN
faba-37	98	45	of	of	ADP
faba-37	98	46	financial	financial	ADJ
faba-37	98	47	management	management	NOUN
faba-37	98	48	,	,	PUNCT
faba-37	98	49	meaning	mean	VERB
faba-37	98	50	that	that	SCONJ
faba-37	98	51	the	the	DET
faba-37	98	52	quality	quality	NOUN
faba-37	98	53	of	of	ADP
faba-37	98	54	financial	financial	ADJ
faba-37	98	55	managers	manager	NOUN
faba-37	98	56	/	/	SYM
faba-37	98	57	human	human	ADJ
faba-37	98	58	resources	resource	NOUN
faba-37	98	59	is	be	AUX
faba-37	98	60	increasing	increase	VERB
faba-37	98	61	.	.	PUNCT
faba-37	99	1	will	will	AUX
faba-37	99	2	be	be	AUX
faba-37	99	3	more	more	ADV
faba-37	99	4	effective	effective	ADJ
faba-37	99	5	financial	financial	ADJ
faba-37	99	6	management	management	NOUN
faba-37	99	7	in	in	ADP
faba-37	99	8	terms	term	NOUN
faba-37	99	9	of	of	ADP
faba-37	99	10	budget	budget	NOUN
faba-37	99	11	control	control	NOUN
faba-37	99	12	.	.	PUNCT
faba-37	100	1	effects	effect	NOUN
faba-37	100	2	of	of	ADP
faba-37	100	3	preventive	preventive	ADJ
faba-37	100	4	oversight	oversight	NOUN
faba-37	100	5	,	,	PUNCT
faba-37	100	6	detective	detective	ADJ
faba-37	100	7	oversight	oversight	NOUN
faba-37	100	8	and	and	CCONJ
faba-37	100	9	human	human	ADJ
faba-37	100	10	resources	resource	NOUN
faba-37	100	11	competence	competence	NOUN
faba-37	100	12	on	on	ADP
faba-37	100	13	the	the	DET
faba-37	100	14	effectiveness	effectiveness	NOUN
faba-37	100	15	of	of	ADP
faba-37	100	16	budget	budget	NOUN
faba-37	100	17	control	control	NOUN
faba-37	100	18	based	base	VERB
faba-37	100	19	on	on	ADP
faba-37	100	20	the	the	DET
faba-37	100	21	results	result	NOUN
faba-37	100	22	of	of	ADP
faba-37	100	23	hypothesis	hypothesis	NOUN
faba-37	100	24	testing	testing	NOUN
faba-37	100	25	,	,	PUNCT
faba-37	100	26	the	the	DET
faba-37	100	27	calculated	calculate	VERB
faba-37	100	28	value	value	NOUN
faba-37	100	29	for	for	ADP
faba-37	100	30	the	the	DET
faba-37	100	31	variables	variable	NOUN
faba-37	100	32	preventive	preventive	ADJ
faba-37	100	33	oversight	oversight	NOUN
faba-37	100	34	,	,	PUNCT
faba-37	100	35	detective	detective	ADJ
faba-37	100	36	oversight	oversight	NOUN
faba-37	100	37	and	and	CCONJ
faba-37	100	38	competence	competence	NOUN
faba-37	100	39	was	be	AUX
faba-37	100	40	57.007	57.007	NUM
faba-37	100	41	>	>	X
faba-37	100	42	the	the	DET
faba-37	100	43	f	f	PROPN
faba-37	100	44	table	table	NOUN
faba-37	100	45	value	value	NOUN
faba-37	100	46	was	be	AUX
faba-37	100	47	2.70	2.70	NUM
faba-37	100	48	,	,	PUNCT
faba-37	100	49	and	and	CCONJ
faba-37	100	50	the	the	DET
faba-37	100	51	significance	significance	NOUN
faba-37	100	52	value	value	NOUN
faba-37	100	53	was	be	AUX
faba-37	100	54	0,000	0,000	NUM
faba-37	100	55	<	<	X
faba-37	100	56	0.05	0.05	NUM
faba-37	100	57	.	.	PUNCT
faba-37	101	1	then	then	ADV
faba-37	101	2	it	it	PRON
faba-37	101	3	can	can	AUX
faba-37	101	4	be	be	AUX
faba-37	101	5	concluded	conclude	VERB
faba-37	101	6	that	that	SCONJ
faba-37	101	7	the	the	DET
faba-37	101	8	variables	variable	NOUN
faba-37	101	9	preventive	preventive	ADJ
faba-37	101	10	supervision	supervision	NOUN
faba-37	101	11	,	,	PUNCT
faba-37	101	12	detective	detective	ADJ
faba-37	101	13	supervision	supervision	NOUN
faba-37	101	14	and	and	CCONJ
faba-37	101	15	hr	hr	NOUN
faba-37	101	16	competence	competence	NOUN
faba-37	101	17	have	have	VERB
faba-37	101	18	a	a	DET
faba-37	101	19	relationship	relationship	NOUN
faba-37	101	20	or	or	CCONJ
faba-37	101	21	a	a	DET
faba-37	101	22	positive	positive	ADJ
faba-37	101	23	and	and	CCONJ
faba-37	101	24	significant	significant	ADJ
faba-37	101	25	effect	effect	NOUN
faba-37	101	26	on	on	ADP
faba-37	101	27	the	the	DET
faba-37	101	28	effectiveness	effectiveness	NOUN
faba-37	101	29	of	of	ADP
faba-37	101	30	budget	budget	NOUN
faba-37	101	31	control	control	NOUN
faba-37	101	32	.	.	PUNCT
faba-37	102	1	means	mean	VERB
faba-37	102	2	that	that	SCONJ
faba-37	102	3	ha	ha	INTJ
faba-37	102	4	was	be	AUX
faba-37	102	5	accepted	accept	VERB
faba-37	102	6	or	or	CCONJ
faba-37	102	7	ho	ho	PROPN
faba-37	102	8	rejected	reject	VERB
faba-37	102	9	.	.	PUNCT
faba-37	103	1	the	the	DET
faba-37	103	2	results	result	NOUN
faba-37	103	3	of	of	ADP
faba-37	103	4	the	the	DET
faba-37	103	5	analysis	analysis	NOUN
faba-37	103	6	of	of	ADP
faba-37	103	7	the	the	DET
faba-37	103	8	strength	strength	NOUN
faba-37	103	9	the	the	DET
faba-37	103	10	relationship	relationship	NOUN
faba-37	103	11	simultaneously	simultaneously	ADV
faba-37	103	12	to	to	PART
faba-37	103	13	find	find	VERB
faba-37	103	14	out	out	ADP
faba-37	103	15	how	how	SCONJ
faba-37	103	16	much	much	ADJ
faba-37	103	17	the	the	DET
faba-37	103	18	independent	independent	ADJ
faba-37	103	19	variable	variable	NOUN
faba-37	103	20	explains	explain	VERB
faba-37	103	21	the	the	DET
faba-37	103	22	dependent	dependent	ADJ
faba-37	103	23	variable	variable	NOUN
faba-37	103	24	,	,	PUNCT
faba-37	103	25	can	can	AUX
faba-37	103	26	be	be	AUX
faba-37	103	27	determined	determine	VERB
faba-37	103	28	through	through	ADP
faba-37	103	29	the	the	DET
faba-37	103	30	coefficient	coefficient	NOUN
faba-37	103	31	of	of	ADP
faba-37	103	32	determination	determination	NOUN
faba-37	103	33	r2	r2	NOUN
faba-37	103	34	that	that	PRON
faba-37	103	35	is	be	AUX
faba-37	103	36	adjusted	adjust	VERB
faba-37	103	37	r	r	NOUN
faba-37	103	38	square	square	NOUN
faba-37	103	39	of	of	ADP
faba-37	103	40	0.625	0.625	NUM
faba-37	103	41	or	or	CCONJ
faba-37	103	42	62.5	62.5	NUM
faba-37	103	43	%	%	NOUN
faba-37	103	44	.	.	PUNCT
faba-37	104	1	in	in	ADP
faba-37	104	2	comparison	comparison	NOUN
faba-37	104	3	,	,	PUNCT
faba-37	104	4	the	the	DET
faba-37	104	5	remaining	remain	VERB
faba-37	104	6	37.5	37.5	NUM
faba-37	104	7	%	%	NOUN
faba-37	104	8	is	be	AUX
faba-37	104	9	influenced	influence	VERB
faba-37	104	10	by	by	ADP
faba-37	104	11	other	other	ADJ
faba-37	104	12	variables	variable	NOUN
faba-37	104	13	that	that	SCONJ
faba-37	104	14	the	the	DET
faba-37	104	15	researcher	researcher	NOUN
faba-37	104	16	did	do	AUX
faba-37	104	17	not	not	PART
faba-37	104	18	include	include	VERB
faba-37	104	19	in	in	ADP
faba-37	104	20	the	the	DET
faba-37	104	21	study	study	NOUN
faba-37	104	22	this	this	PRON
faba-37	104	23	is	be	AUX
faba-37	104	24	like	like	ADP
faba-37	104	25	the	the	DET
faba-37	104	26	application	application	NOUN
faba-37	104	27	of	of	ADP
faba-37	104	28	spi	spi	PROPN
faba-37	104	29	,	,	PUNCT
faba-37	104	30	implementation	implementation	NOUN
faba-37	104	31	of	of	ADP
faba-37	104	32	performance	performance	NOUN
faba-37	104	33	-	-	PUNCT
faba-37	104	34	based	base	VERB
faba-37	104	35	budgeting	budgeting	NOUN
faba-37	104	36	and	and	CCONJ
faba-37	104	37	others	other	NOUN
faba-37	104	38	.	.	PUNCT
faba-37	105	1	this	this	DET
faba-37	105	2	study	study	NOUN
faba-37	105	3	is	be	AUX
faba-37	105	4	in	in	ADP
faba-37	105	5	line	line	NOUN
faba-37	105	6	with	with	ADP
faba-37	105	7	the	the	DET
faba-37	105	8	results	result	NOUN
faba-37	105	9	of	of	ADP
faba-37	105	10	previous	previous	ADJ
faba-37	105	11	studies	study	NOUN
faba-37	105	12	conducted	conduct	VERB
faba-37	105	13	by	by	ADP
faba-37	105	14	(	(	PUNCT
faba-37	105	15	puadi	puadi	NOUN
faba-37	105	16	,	,	PUNCT
faba-37	105	17	2013	2013	NUM
faba-37	105	18	;	;	PUNCT
faba-37	105	19	fajri	fajri	VERB
faba-37	105	20	,	,	PUNCT
faba-37	105	21	2018	2018	NUM
faba-37	105	22	)	)	PUNCT
faba-37	105	23	but	but	CCONJ
faba-37	105	24	then	then	ADV
faba-37	105	25	researchers	researcher	NOUN
faba-37	105	26	added	add	VERB
faba-37	105	27	the	the	DET
faba-37	105	28	competency	competency	NOUN
faba-37	105	29	variable	variable	NOUN
faba-37	105	30	of	of	ADP
faba-37	105	31	human	human	ADJ
faba-37	105	32	resources	resource	NOUN
faba-37	105	33	as	as	ADP
faba-37	105	34	an	an	DET
faba-37	105	35	extension	extension	NOUN
faba-37	105	36	of	of	ADP
faba-37	105	37	previous	previous	ADJ
faba-37	105	38	researchers	researcher	NOUN
faba-37	105	39	because	because	SCONJ
faba-37	105	40	of	of	ADP
faba-37	105	41	the	the	DET
faba-37	105	42	presence	presence	NOUN
faba-37	105	43	of	of	ADP
faba-37	105	44	preventive	preventive	ADJ
faba-37	105	45	supervision	supervision	NOUN
faba-37	105	46	and	and	CCONJ
faba-37	105	47	proper	proper	ADJ
faba-37	105	48	detective	detective	ADJ
faba-37	105	49	supervision	supervision	NOUN
faba-37	105	50	and	and	CCONJ
faba-37	105	51	supported	support	VERB
faba-37	105	52	by	by	ADP
faba-37	105	53	human	human	ADJ
faba-37	105	54	resources	resource	NOUN
faba-37	105	55	than	than	ADP
faba-37	105	56	the	the	DET
faba-37	105	57	budget	budget	NOUN
faba-37	105	58	control	control	NOUN
faba-37	105	59	in	in	ADP
faba-37	105	60	ogan	ogan	PROPN
faba-37	105	61	ilir	ilir	PROPN
faba-37	105	62	district	district	NOUN
faba-37	105	63	becomes	become	VERB
faba-37	105	64	more	more	ADV
faba-37	105	65	effective	effective	ADJ
faba-37	105	66	and	and	CCONJ
faba-37	105	67	efficient	efficient	ADJ
faba-37	105	68	.	.	PUNCT
faba-37	106	1	conclusion	conclusion	NOUN
faba-37	106	2	based	base	VERB
faba-37	106	3	on	on	ADP
faba-37	106	4	the	the	DET
faba-37	106	5	results	result	NOUN
faba-37	106	6	of	of	ADP
faba-37	106	7	data	datum	NOUN
faba-37	106	8	analysis	analysis	NOUN
faba-37	106	9	and	and	CCONJ
faba-37	106	10	testing	testing	NOUN
faba-37	106	11	of	of	ADP
faba-37	106	12	hypotheses	hypothesis	NOUN
faba-37	106	13	that	that	PRON
faba-37	106	14	have	have	AUX
faba-37	106	15	been	be	AUX
faba-37	106	16	describing	describe	VERB
faba-37	106	17	in	in	ADP
faba-37	106	18	the	the	DET
faba-37	106	19	previous	previous	ADJ
faba-37	106	20	chapter	chapter	NOUN
faba-37	106	21	,	,	PUNCT
faba-37	106	22	it	it	PRON
faba-37	106	23	can	can	AUX
faba-37	106	24	conclude	conclude	VERB
faba-37	106	25	that	that	DET
faba-37	106	26	supervision	supervision	NOUN
faba-37	106	27	,	,	PUNCT
faba-37	106	28	both	both	CCONJ
faba-37	106	29	preventive	preventive	ADJ
faba-37	106	30	and	and	CCONJ
faba-37	106	31	defective	defective	ADJ
faba-37	106	32	,	,	PUNCT
faba-37	106	33	can	can	AUX
faba-37	106	34	improve	improve	VERB
faba-37	106	35	the	the	DET
faba-37	106	36	effectiveness	effectiveness	NOUN
faba-37	106	37	of	of	ADP
faba-37	106	38	budget	budget	NOUN
faba-37	106	39	control	control	NOUN
faba-37	106	40	.	.	PUNCT
faba-37	107	1	then	then	ADV
faba-37	107	2	human	human	ADJ
faba-37	107	3	resource	resource	NOUN
faba-37	107	4	competence	competence	NOUN
faba-37	107	5	has	have	VERB
faba-37	107	6	a	a	DET
faba-37	107	7	positive	positive	ADJ
faba-37	107	8	and	and	CCONJ
faba-37	107	9	significant	significant	ADJ
faba-37	107	10	influence	influence	NOUN
faba-37	107	11	on	on	ADP
faba-37	107	12	the	the	DET
faba-37	107	13	effectiveness	effectiveness	NOUN
faba-37	107	14	of	of	ADP
faba-37	107	15	budget	budget	NOUN
faba-37	107	16	control	control	NOUN
faba-37	107	17	,	,	PUNCT
faba-37	107	18	this	this	PRON
faba-37	107	19	shows	show	VERB
faba-37	107	20	the	the	DET
faba-37	107	21	existence	existence	NOUN
faba-37	107	22	of	of	ADP
faba-37	107	23	preventive	preventive	ADJ
faba-37	107	24	supervision	supervision	NOUN
faba-37	107	25	and	and	CCONJ
faba-37	107	26	detective	detective	NOUN
faba-37	107	27	supervision	supervision	NOUN
faba-37	107	28	,	,	PUNCT
faba-37	107	29	and	and	CCONJ
faba-37	107	30	the	the	DET
faba-37	107	31	more	more	ADV
faba-37	107	32	qualified	qualified	ADJ
faba-37	107	33	and	and	CCONJ
faba-37	107	34	competent	competent	ADJ
faba-37	107	35	human	human	ADJ
faba-37	107	36	resources	resource	NOUN
faba-37	107	37	,	,	PUNCT
faba-37	107	38	the	the	DET
faba-37	107	39	effectiveness	effectiveness	NOUN
faba-37	107	40	of	of	ADP
faba-37	107	41	budget	budget	NOUN
faba-37	107	42	control	control	NOUN
faba-37	107	43	will	will	AUX
faba-37	107	44	also	also	ADV
faba-37	107	45	increase	increase	VERB
faba-37	107	46	.	.	PUNCT
faba-37	108	1	references	reference	NOUN
faba-37	108	2	alim	alim	NOUN
faba-37	108	3	,	,	PUNCT
faba-37	108	4	m.	m.	NOUN
faba-37	108	5	nizarul	nizarul	NOUN
faba-37	108	6	.	.	PUNCT
faba-37	109	1	2008	2008	NUM
faba-37	109	2	.	.	PUNCT
faba-37	110	1	“	"	PUNCT
faba-37	110	2	efektivitas	efektivitas	VERB
faba-37	110	3	perpaduan	perpaduan	PROPN
faba-37	110	4	komponen	komponen	PROPN
faba-37	110	5	anggaran	anggaran	PROPN
faba-37	110	6	dalam	dalam	PROPN
faba-37	110	7	prosedur	prosedur	PROPN
faba-37	110	8	anggaran	anggaran	PROPN
faba-37	110	9	:	:	PUNCT
faba-37	110	10	pengujian	pengujian	PROPN
faba-37	110	11	kontinjensi	kontinjensi	PROPN
faba-37	110	12	matching	match	VERB
faba-37	110	13	.	.	PUNCT
faba-37	110	14	”	"	PUNCT
faba-37	111	1	jurnal	jurnal	PROPN
faba-37	111	2	akuntansi	akuntansi	PROPN
faba-37	111	3	dan	dan	PROPN
faba-37	111	4	keuangan	keuangan	PROPN
faba-37	111	5	10	10	NUM
faba-37	111	6	(	(	PUNCT
faba-37	111	7	2	2	NUM
faba-37	111	8	):	):	PUNCT
faba-37	111	9	69–76	69–76	NOUN
faba-37	111	10	.	.	PUNCT
faba-37	112	1	https://doi.org/10.9744/jak.10.2.pp.69-76	https://doi.org/10.9744/jak.10.2.pp.69-76	PROPN
faba-37	112	2	.	.	PROPN
faba-37	112	3	arsyiati	arsyiati	PROPN
faba-37	112	4	,	,	PUNCT
faba-37	112	5	darwanis	darwani	NOUN
faba-37	112	6	,	,	PUNCT
faba-37	112	7	and	and	CCONJ
faba-37	112	8	muslim	muslim	PROPN
faba-37	112	9	a.	a.	PROPN
faba-37	112	10	djalil	djalil	PROPN
faba-37	112	11	.	.	PUNCT
faba-37	113	1	2008	2008	NUM
faba-37	113	2	.	.	PUNCT
faba-37	114	1	“	"	PUNCT
faba-37	114	2	pengaruh	pengaruh	NOUN
faba-37	114	3	kualitas	kualita	NOUN
faba-37	114	4	sumber	sumber	PROPN
faba-37	114	5	daya	daya	PROPN
faba-37	114	6	manusia	manusia	PROPN
faba-37	114	7	dalam	dalam	PROPN
faba-37	114	8	pengelolaan	pengelolaan	PROPN
faba-37	114	9	keuangan	keuangan	PROPN
faba-37	114	10	terhadap	terhadap	PROPN
faba-37	114	11	kualitas	kualitas	PROPN
faba-37	114	12	pertanggungjawaban	pertanggungjawaban	AUX
faba-37	114	13	keuangan	keuangan	VERB
faba-37	114	14	pnbp	pnbp	PROPN
faba-37	114	15	upaya	upaya	PROPN
faba-37	114	16	meningkatkan	meningkatkan	PROPN
faba-37	114	17	kinerja	kinerja	PROPN
faba-37	114	18	instansi	instansi	PROPN
faba-37	114	19	pada	pada	PROPN
faba-37	114	20	universitas	universita	NOUN
faba-37	114	21	syiah	syiah	PROPN
faba-37	114	22	kuala	kuala	PROPN
faba-37	114	23	.	.	PUNCT
faba-37	114	24	”	"	PUNCT
faba-37	115	1	jurnal	jurnal	PROPN
faba-37	115	2	telaah	telaah	PROPN
faba-37	115	3	&	&	CCONJ
faba-37	115	4	riset	riset	PROPN
faba-37	115	5	akuntansi	akuntansi	PROPN
faba-37	115	6	1	1	NUM
faba-37	115	7	(	(	PUNCT
faba-37	115	8	1	1	NUM
faba-37	115	9	):	):	PUNCT
faba-37	115	10	29–49	29–49	NUM
faba-37	115	11	.	.	PUNCT
faba-37	116	1	baldwin	baldwin	PROPN
faba-37	116	2	,	,	PUNCT
faba-37	116	3	robert	robert	PROPN
faba-37	116	4	,	,	PUNCT
faba-37	116	5	martin	martin	PROPN
faba-37	116	6	cave	cave	PROPN
faba-37	116	7	,	,	PUNCT
faba-37	116	8	and	and	CCONJ
faba-37	116	9	martin	martin	PROPN
faba-37	116	10	lodge	lodge	PROPN
faba-37	116	11	.	.	PUNCT
faba-37	117	1	2112	2112	NUM
faba-37	117	2	.	.	PUNCT
faba-37	118	1	understanding	understand	VERB
faba-37	118	2	regulation_theory	regulation_theory	PROPN
faba-37	118	3	,	,	PUNCT
faba-37	118	4	strategy	strategy	NOUN
faba-37	118	5	,	,	PUNCT
faba-37	118	6	and	and	CCONJ
faba-37	118	7	practice	practice	NOUN
faba-37	118	8	.	.	PUNCT
faba-37	119	1	new	new	PROPN
faba-37	119	2	york	york	PROPN
faba-37	119	3	:	:	PUNCT
faba-37	119	4	oxford	oxford	PROPN
faba-37	119	5	university	university	PROPN
faba-37	119	6	press	press	NOUN
faba-37	119	7	.	.	PUNCT
faba-37	120	1	bastian	bastian	PROPN
faba-37	120	2	,	,	PUNCT
faba-37	120	3	indra	indra	PROPN
faba-37	120	4	.	.	PROPN
faba-37	120	5	2017	2017	NUM
faba-37	120	6	.	.	PUNCT
faba-37	121	1	akuntansi	akuntansi	PROPN
faba-37	121	2	manajemen	manajemen	PROPN
faba-37	121	3	sektor	sektor	PROPN
faba-37	121	4	publik	publik	PROPN
faba-37	121	5	.	.	PUNCT
faba-37	122	1	jakarta	jakarta	PROPN
faba-37	122	2	:	:	PUNCT
faba-37	122	3	salemba	salemba	PROPN
faba-37	122	4	empat	empat	PROPN
faba-37	122	5	.	.	PUNCT
faba-37	123	1	baswir	baswir	PROPN
faba-37	123	2	,	,	PUNCT
faba-37	123	3	revrisond	revrisond	NOUN
faba-37	123	4	.	.	PUNCT
faba-37	123	5	1999	1999	NUM
faba-37	123	6	.	.	PUNCT
faba-37	124	1	akuntansi	akuntansi	PROPN
faba-37	124	2	pemerintahan	pemerintahan	PROPN
faba-37	124	3	indonesia	indonesia	PROPN
faba-37	124	4	.	.	PUNCT
faba-37	125	1	jogyakarta	jogyakarta	PROPN
faba-37	125	2	:	:	PUNCT
faba-37	125	3	bpfe	bpfe	PROPN
faba-37	125	4	.	.	PUNCT
faba-37	126	1	bulan	bulan	PROPN
faba-37	126	2	,	,	PUNCT
faba-37	126	3	sinambow	sinambow	PROPN
faba-37	126	4	gloria	gloria	PROPN
faba-37	126	5	injilita	injilita	PROPN
faba-37	126	6	,	,	PUNCT
faba-37	126	7	jantje	jantje	PROPN
faba-37	126	8	tinangon	tinangon	PROPN
faba-37	126	9	,	,	PUNCT
faba-37	126	10	and	and	CCONJ
faba-37	126	11	lidia	lidia	PROPN
faba-37	126	12	mawikere	mawikere	PROPN
faba-37	126	13	.	.	PROPN
faba-37	126	14	2017	2017	NUM
faba-37	126	15	.	.	PUNCT
faba-37	127	1	“	"	PUNCT
faba-37	127	2	pengaruh	pengaruh	NOUN
faba-37	127	3	kualitas	kualitas	PROPN
faba-37	127	4	pengelola	pengelola	PROPN
faba-37	127	5	keuangan	keuangan	PROPN
faba-37	127	6	dan	dan	PROPN
faba-37	127	7	sistem	sistem	PROPN
faba-37	127	8	pengendalian	pengendalian	PROPN
faba-37	127	9	intern	intern	PROPN
faba-37	127	10	pemerintah(spip	pemerintah(spip	PROPN
faba-37	127	11	)	)	PUNCT
faba-37	127	12	terhadap	terhadap	PROPN
faba-37	127	13	efektivitas	efektivitas	PROPN
faba-37	127	14	pengelolaan	pengelolaan	PROPN
faba-37	127	15	keuangan	keuangan	PROPN
faba-37	127	16	daerah	daerah	PROPN
faba-37	127	17	efektivitas	efektivitas	PROPN
faba-37	127	18	pengelolaan	pengelolaan	PROPN
faba-37	127	19	pada	pada	PROPN
faba-37	127	20	inspektorat	inspektorat	PROPN
faba-37	127	21	pemerintah	pemerintah	PROPN
faba-37	127	22	kota	kota	PROPN
faba-37	127	23	manado	manado	PROPN
faba-37	127	24	pemerintah	pemerintah	PROPN
faba-37	127	25	kota	kota	PROPN
faba-37	127	26	manado	manado	PROPN
faba-37	127	27	”	"	PUNCT
faba-37	127	28	12	12	NUM
faba-37	127	29	(	(	PUNCT
faba-37	127	30	58	58	NUM
faba-37	127	31	):	):	PUNCT
faba-37	127	32	263–71	263–71	NUM
faba-37	127	33	.	.	PUNCT
faba-37	128	1	https://doi.org/10.1021/jp064029	https://doi.org/10.1021/jp064029	PROPN
faba-37	128	2	m.	m.	NOUN
faba-37	128	3	dessler	dessler	PROPN
faba-37	128	4	,	,	PUNCT
faba-37	128	5	garry	garry	PROPN
faba-37	128	6	.	.	PROPN
faba-37	128	7	2015	2015	NUM
faba-37	128	8	.	.	PUNCT
faba-37	129	1	manajemen	manajeman	NOUN
faba-37	129	2	sumber	sumber	PROPN
faba-37	129	3	daya	daya	PROPN
faba-37	129	4	manusia	manusia	PROPN
faba-37	129	5	.	.	PROPN
faba-37	129	6	edited	edit	VERB
faba-37	129	7	by	by	ADP
faba-37	129	8	diana	diana	PROPN
faba-37	129	9	angelica	angelica	PROPN
faba-37	129	10	.	.	PUNCT
faba-37	130	1	edisi	edisi	VERB
faba-37	130	2	14	14	NUM
faba-37	130	3	.	.	PUNCT
faba-37	131	1	jakarta	jakarta	PROPN
faba-37	131	2	:	:	PUNCT
faba-37	131	3	periansya	periansya	PROPN
faba-37	131	4	et	et	PROPN
faba-37	131	5	al	al	PROPN
faba-37	131	6	.	.	PUNCT
faba-37	131	7	/	/	SYM
faba-37	131	8	finance	finance	NOUN
faba-37	131	9	,	,	PUNCT
faba-37	131	10	accounting	accounting	NOUN
faba-37	131	11	and	and	CCONJ
faba-37	131	12	business	business	NOUN
faba-37	131	13	analysis	analysis	NOUN
faba-37	131	14	2	2	NUM
faba-37	131	15	(	(	PUNCT
faba-37	131	16	1	1	NUM
faba-37	131	17	)	)	PUNCT
faba-37	131	18	2020	2020	NUM
faba-37	131	19	64	64	NUM
faba-37	131	20	salemba	salemba	NOUN
faba-37	131	21	empat	empat	NOUN
faba-37	131	22	.	.	PUNCT
faba-37	132	1	egbide	egbide	PROPN
faba-37	132	2	,	,	PUNCT
faba-37	132	3	ben	ben	PROPN
faba-37	132	4	-	-	PUNCT
faba-37	132	5	caleb	caleb	PROPN
faba-37	132	6	,	,	PUNCT
faba-37	132	7	and	and	CCONJ
faba-37	132	8	godwyns	godwyns	PROPN
faba-37	132	9	agbude	agbude	NOUN
faba-37	132	10	.	.	PUNCT
faba-37	133	1	2018	2018	NUM
faba-37	133	2	.	.	PUNCT
faba-37	134	1	“	"	PUNCT
faba-37	134	2	good	good	ADJ
faba-37	134	3	budgeting	budgeting	NOUN
faba-37	134	4	and	and	CCONJ
faba-37	134	5	good	good	ADJ
faba-37	134	6	governance	governance	NOUN
faba-37	134	7	:	:	PUNCT
faba-37	134	8	a	a	DET
faba-37	134	9	comparative	comparative	ADJ
faba-37	134	10	discourse	discourse	NOUN
faba-37	134	11	.	.	PUNCT
faba-37	134	12	”	"	PUNCT
faba-37	135	1	ssrn	ssrn	PROPN
faba-37	135	2	electronic	electronic	ADJ
faba-37	135	3	journal	journal	NOUN
faba-37	135	4	,	,	PUNCT
faba-37	135	5	no	no	INTJ
faba-37	135	6	.	.	NOUN
faba-37	135	7	2002	2002	NUM
faba-37	135	8	:	:	PUNCT
faba-37	135	9	49–59	49–59	NOUN
faba-37	135	10	.	.	PUNCT
faba-37	136	1	https://doi.org/10.2139/ssrn.2478725	https://doi.org/10.2139/ssrn.2478725	X
faba-37	136	2	.	.	PUNCT
faba-37	137	1	fajri	fajri	PROPN
faba-37	137	2	,	,	PUNCT
faba-37	137	3	arif	arif	PROPN
faba-37	137	4	.	.	PROPN
faba-37	138	1	2018	2018	NUM
faba-37	138	2	.	.	PUNCT
faba-37	139	1	“	"	PUNCT
faba-37	139	2	pengaruh	pengaruh	NOUN
faba-37	139	3	pengawasan	pengawasan	PROPN
faba-37	139	4	preventif	preventif	PROPN
faba-37	139	5	dan	dan	PROPN
faba-37	139	6	pengawasan	pengawasan	PROPN
faba-37	139	7	detektif	detektif	PROPN
faba-37	139	8	terhadap	terhadap	PROPN
faba-37	139	9	efektivitas	efektivitas	PROPN
faba-37	139	10	pengendalian	pengendalian	ADJ
faba-37	139	11	anggaran	anggaran	NOUN
faba-37	139	12	.	.	PUNCT
faba-37	139	13	”	"	PUNCT
faba-37	140	1	menar	menar	PROPN
faba-37	140	2	ilmu	ilmu	PROPN
faba-37	140	3	xii	xii	PROPN
faba-37	140	4	(	(	PUNCT
faba-37	140	5	6	6	NUM
faba-37	140	6	):	):	PUNCT
faba-37	140	7	1–9	1–9	NUM
faba-37	140	8	.	.	PUNCT
faba-37	141	1	fauzi	fauzi	PROPN
faba-37	141	2	,	,	PUNCT
faba-37	141	3	fitriya	fitriya	PROPN
faba-37	141	4	,	,	PUNCT
faba-37	141	5	abdul	abdul	PROPN
faba-37	141	6	basyith	basyith	PROPN
faba-37	141	7	dencik	dencik	PROPN
faba-37	141	8	,	,	PUNCT
faba-37	141	9	and	and	CCONJ
faba-37	141	10	diah	diah	PROPN
faba-37	141	11	isnaini	isnaini	PROPN
faba-37	141	12	asiati	asiati	NOUN
faba-37	141	13	.	.	PUNCT
faba-37	142	1	2019	2019	NUM
faba-37	142	2	.	.	PUNCT
faba-37	143	1	metodologi	metodologi	PROPN
faba-37	143	2	penelitian	penelitian	PROPN
faba-37	143	3	untuk	untuk	PROPN
faba-37	143	4	manajemen	manajemen	PROPN
faba-37	143	5	dan	dan	PROPN
faba-37	143	6	akuntansi	akuntansi	PROPN
faba-37	143	7	.	.	PUNCT
faba-37	144	1	jakarta	jakarta	PROPN
faba-37	144	2	:	:	PUNCT
faba-37	144	3	salemba	salemba	PROPN
faba-37	144	4	empat	empat	PROPN
faba-37	144	5	.	.	PUNCT
faba-37	145	1	horvath	horvath	PROPN
faba-37	145	2	,	,	PUNCT
faba-37	145	3	p.	p.	NOUN
faba-37	145	4	2006	2006	NUM
faba-37	145	5	.	.	PUNCT
faba-37	146	1	controlling	control	VERB
faba-37	146	2	.	.	PUNCT
faba-37	147	1	10	10	NUM
faba-37	147	2	th	th	X
faba-37	147	3	.	.	PUNCT
faba-37	148	1	muchen	muchen	NOUN
faba-37	148	2	:	:	PUNCT
faba-37	148	3	vahlen	vahlen	PROPN
faba-37	148	4	.	.	PUNCT
faba-37	149	1	mardiasmo	mardiasmo	PROPN
faba-37	149	2	.	.	PUNCT
faba-37	150	1	2009	2009	NUM
faba-37	150	2	.	.	PUNCT
faba-37	151	1	akuntansi	akuntansi	PROPN
faba-37	151	2	sektor	sektor	PROPN
faba-37	151	3	publik	publik	PROPN
faba-37	151	4	.	.	PUNCT
faba-37	152	1	jogyakarta	jogyakarta	PROPN
faba-37	152	2	:	:	PUNCT
faba-37	152	3	cv.andi	cv.andi	NOUN
faba-37	152	4	offset	offset	VERB
faba-37	152	5	.	.	PUNCT
faba-37	153	1	mocanu	mocanu	PROPN
faba-37	153	2	,	,	PUNCT
faba-37	153	3	mihaela	mihaela	NOUN
faba-37	153	4	.	.	PUNCT
faba-37	153	5	2014	2014	NUM
faba-37	153	6	.	.	PUNCT
faba-37	154	1	“	"	PUNCT
faba-37	154	2	towards	towards	ADP
faba-37	154	3	a	a	DET
faba-37	154	4	definition	definition	NOUN
faba-37	154	5	of	of	ADP
faba-37	154	6	controlling	control	VERB
faba-37	154	7	.	.	PUNCT
faba-37	154	8	”	"	PUNCT
faba-37	154	9	studies	study	NOUN
faba-37	154	10	and	and	CCONJ
faba-37	154	11	scientific	scientific	ADJ
faba-37	154	12	researches	research	NOUN
faba-37	154	13	.	.	PUNCT
faba-37	155	1	economics	economic	NOUN
faba-37	155	2	edition	edition	PROPN
faba-37	155	3	,	,	PUNCT
faba-37	155	4	no	no	INTJ
faba-37	155	5	.	.	PROPN
faba-37	155	6	20	20	NUM
faba-37	155	7	:	:	PUNCT
faba-37	155	8	62–66	62–66	NUM
faba-37	155	9	.	.	PUNCT
faba-37	155	10	https://doi.org/10.29358/sceco.v0i20.295	https://doi.org/10.29358/sceco.v0i20.295	PROPN
faba-37	155	11	.	.	PUNCT
faba-37	156	1	peraturan	peraturan	PROPN
faba-37	156	2	badan	badan	PROPN
faba-37	156	3	kepegawaian	kepegawaian	PROPN
faba-37	156	4	negara	negara	PROPN
faba-37	156	5	(	(	PUNCT
faba-37	156	6	bkn	bkn	PROPN
faba-37	156	7	)	)	PUNCT
faba-37	156	8	nomor	nomor	NOUN
faba-37	156	9	8	8	NUM
faba-37	156	10	tahun	tahun	PROPN
faba-37	156	11	2019	2019	NUM
faba-37	156	12	.	.	PUNCT
faba-37	157	1	n.d	n.d	PROPN
faba-37	157	2	.	.	PROPN
faba-37	157	3	tentang	tentang	PROPN
faba-37	157	4	pedoman	pedoman	PROPN
faba-37	157	5	tata	tata	PROPN
faba-37	157	6	cara	cara	PROPN
faba-37	157	7	dan	dan	PROPN
faba-37	157	8	pelaksanaan	pelaksanaan	PROPN
faba-37	157	9	pengukuran	pengukuran	VERB
faba-37	157	10	indeks	indek	NOUN
faba-37	157	11	profesionalitas	profesionalita	NOUN
faba-37	157	12	aparatur	aparatur	PROPN
faba-37	157	13	sipil	sipil	PROPN
faba-37	157	14	negara	negara	PROPN
faba-37	157	15	(	(	PUNCT
faba-37	157	16	asn	asn	PROPN
faba-37	157	17	)	)	PUNCT
faba-37	157	18	.	.	PUNCT
faba-37	158	1	peraturan	peraturan	PROPN
faba-37	158	2	pemerintah	pemerintah	PROPN
faba-37	158	3	no.58	no.58	PROPN
faba-37	158	4	.	.	PUNCT
faba-37	159	1	2005	2005	NUM
faba-37	159	2	.	.	PUNCT
faba-37	160	1	tentang	tentang	PROPN
faba-37	160	2	pengelolan	pengelolan	PROPN
faba-37	160	3	keuangan	keuangan	VERB
faba-37	160	4	daearah	daearah	PROPN
faba-37	160	5	.	.	PUNCT
faba-37	161	1	peraturan	peraturan	NOUN
faba-37	161	2	pemerintah	pemerintah	VERB
faba-37	162	1	no	no	DET
faba-37	162	2	13	13	NUM
faba-37	162	3	tahun	tahun	PROPN
faba-37	162	4	2019	2019	NUM
faba-37	162	5	.	.	PUNCT
faba-37	163	1	n.d	n.d	PROPN
faba-37	163	2	.	.	PROPN
faba-37	163	3	laporan	laporan	PROPN
faba-37	163	4	dan	dan	PROPN
faba-37	163	5	evaluasi	evaluasi	PROPN
faba-37	163	6	penyelenggaraan	penyelenggaraan	PROPN
faba-37	163	7	pemerintahan	pemerintahan	PROPN
faba-37	163	8	daerah	daerah	PROPN
faba-37	163	9	.	.	PUNCT
faba-37	164	1	peraturan	peraturan	PROPN
faba-37	164	2	pemerintah	pemerintah	PROPN
faba-37	164	3	republik	republik	PROPN
faba-37	164	4	indonesia	indonesia	PROPN
faba-37	164	5	.	.	PROPN
faba-37	165	1	2017	2017	NUM
faba-37	165	2	.	.	PUNCT
faba-37	166	1	“	"	PUNCT
faba-37	166	2	nomor	nomor	VERB
faba-37	166	3	12	12	NUM
faba-37	166	4	tahun	tahun	PROPN
faba-37	166	5	2017	2017	NUM
faba-37	166	6	tentang	tentang	PROPN
faba-37	166	7	pembinaan	pembinaan	PROPN
faba-37	166	8	dan	dan	PROPN
faba-37	166	9	pengawasan	pengawasan	PROPN
faba-37	166	10	penyelenggaraan	penyelenggaraan	PROPN
faba-37	166	11	pemerintahan	pemerintahan	PROPN
faba-37	166	12	daerah	daerah	PROPN
faba-37	166	13	.	.	PUNCT
faba-37	166	14	”	"	PUNCT
faba-37	166	15	peuranda	peuranda	NOUN
faba-37	166	16	,	,	PUNCT
faba-37	166	17	and	and	CCONJ
faba-37	166	18	julio	julio	PROPN
faba-37	166	19	herdi	herdi	PROPN
faba-37	166	20	.	.	PUNCT
faba-37	166	21	2014	2014	NUM
faba-37	166	22	.	.	PUNCT
faba-37	167	1	“	"	PUNCT
faba-37	167	2	pengaruh	pengaruh	NOUN
faba-37	167	3	pengawasan	pengawasan	PROPN
faba-37	167	4	preventif	preventif	PROPN
faba-37	167	5	dan	dan	PROPN
faba-37	167	6	pengawasan	pengawasan	PROPN
faba-37	167	7	detektif	detektif	PROPN
faba-37	167	8	terhadap	terhadap	PROPN
faba-37	167	9	efektivitas	efektivitas	PROPN
faba-37	167	10	pengendalian	pengendalian	ADJ
faba-37	167	11	anggaran	anggaran	PROPN
faba-37	167	12	(	(	PUNCT
faba-37	167	13	studi	studi	PROPN
faba-37	167	14	empiris	empiris	PROPN
faba-37	167	15	pada	pada	PROPN
faba-37	167	16	skpd	skpd	PROPN
faba-37	167	17	di	di	PROPN
faba-37	167	18	kabupaten	kabupaten	PROPN
faba-37	167	19	kampar	kampar	PROPN
faba-37	167	20	.	.	PUNCT
faba-37	167	21	”	"	PUNCT
faba-37	168	1	jurnal	jurnal	ADJ
faba-37	168	2	.	.	PUNCT
faba-37	169	1	fakultas	fakultas	PROPN
faba-37	169	2	ekonomi	ekonomi	PROPN
faba-37	169	3	,	,	PUNCT
faba-37	169	4	universitas	universita	NOUN
faba-37	169	5	negeri	negeri	PROPN
faba-37	169	6	riau	riau	PROPN
faba-37	169	7	1	1	NUM
faba-37	169	8	(	(	PUNCT
faba-37	169	9	2	2	NUM
faba-37	169	10	)	)	PUNCT
faba-37	169	11	.	.	PUNCT
faba-37	170	1	puadi	puadi	PROPN
faba-37	170	2	,	,	PUNCT
faba-37	170	3	arif	arif	PROPN
faba-37	170	4	.	.	PUNCT
faba-37	170	5	2013	2013	NUM
faba-37	170	6	.	.	PUNCT
faba-37	171	1	“	"	PUNCT
faba-37	171	2	pengaruh	pengaruh	NOUN
faba-37	171	3	pengawasan	pengawasan	PROPN
faba-37	171	4	preventif	preventif	PROPN
faba-37	171	5	dan	dan	PROPN
faba-37	171	6	pengawasan	pengawasan	PROPN
faba-37	171	7	detektif	detektif	PROPN
faba-37	171	8	terhadap	terhadap	PROPN
faba-37	171	9	efektivitas	efektivitas	PROPN
faba-37	171	10	pengendalian	pengendalian	ADJ
faba-37	171	11	anggaran	anggaran	NOUN
faba-37	171	12	.	.	PUNCT
faba-37	171	13	”	"	PUNCT
faba-37	172	1	padang	padang	PROPN
faba-37	172	2	.	.	PROPN
faba-37	172	3	rigian	rigian	PROPN
faba-37	172	4	,	,	PUNCT
faba-37	172	5	detasya	detasya	NOUN
faba-37	172	6	,	,	PUNCT
faba-37	172	7	and	and	CCONJ
faba-37	172	8	ratna	ratna	PROPN
faba-37	172	9	purnama	purnama	NOUN
faba-37	172	10	sari	sari	NOUN
faba-37	172	11	.	.	PROPN
faba-37	172	12	2019	2019	NUM
faba-37	172	13	.	.	PUNCT
faba-37	173	1	“	"	PUNCT
faba-37	173	2	pengaruh	pengaruh	NOUN
faba-37	173	3	akuntabilitas	akuntabilita	NOUN
faba-37	173	4	,	,	PUNCT
faba-37	173	5	transparansi	transparansi	NOUN
faba-37	173	6	,	,	PUNCT
faba-37	173	7	dan	dan	PROPN
faba-37	173	8	partisipasi	partisipasi	PROPN
faba-37	173	9	terhadap	terhadap	PROPN
faba-37	173	10	kinerja	kinerja	PROPN
faba-37	173	11	anggaran	anggaran	VERB
faba-37	173	12	berbasis	berbasis	ADJ
faba-37	173	13	value	value	NOUN
faba-37	173	14	for	for	ADP
faba-37	173	15	money	money	NOUN
faba-37	173	16	.	.	PUNCT
faba-37	173	17	”	"	PUNCT
faba-37	174	1	journal	journal	NOUN
faba-37	174	2	of	of	ADP
faba-37	174	3	business	business	NOUN
faba-37	174	4	and	and	CCONJ
faba-37	174	5	information	information	NOUN
faba-37	174	6	systems	system	NOUN
faba-37	174	7	(	(	PUNCT
faba-37	174	8	eissn	eissn	NOUN
faba-37	174	9	:	:	PUNCT
faba-37	174	10	2685	2685	NUM
faba-37	174	11	-	-	SYM
faba-37	174	12	2543	2543	NUM
faba-37	174	13	)	)	PUNCT
faba-37	174	14	1	1	NUM
faba-37	174	15	(	(	PUNCT
faba-37	174	16	1	1	NUM
faba-37	174	17	):	):	PUNCT
faba-37	174	18	38–47	38–47	NUM
faba-37	174	19	.	.	PUNCT
faba-37	175	1	https://doi.org/10.36067/jbis.v1i1.11	https://doi.org/10.36067/jbis.v1i1.11	PROPN
faba-37	175	2	.	.	PROPN
faba-37	175	3	roeleejanto	roeleejanto	PROPN
faba-37	175	4	,	,	PUNCT
faba-37	175	5	catherine	catherine	PROPN
faba-37	175	6	,	,	PUNCT
faba-37	175	7	nurdin	nurdin	NOUN
faba-37	175	8	brasit	brasit	NOUN
faba-37	175	9	,	,	PUNCT
faba-37	175	10	otto	otto	PROPN
faba-37	175	11	r	r	PROPN
faba-37	175	12	payangan	payangan	NOUN
faba-37	175	13	,	,	PUNCT
faba-37	175	14	and	and	CCONJ
faba-37	175	15	cepi	cepi	PROPN
faba-37	175	16	pahlevi	pahlevi	NOUN
faba-37	175	17	.	.	PUNCT
faba-37	175	18	2015	2015	NUM
faba-37	175	19	.	.	PUNCT
faba-37	176	1	“	"	PUNCT
faba-37	176	2	effects	effect	NOUN
faba-37	176	3	of	of	ADP
faba-37	176	4	leadership	leadership	NOUN
faba-37	176	5	,	,	PUNCT
faba-37	176	6	competency	competency	NOUN
faba-37	176	7	,	,	PUNCT
faba-37	176	8	and	and	CCONJ
faba-37	176	9	work	work	NOUN
faba-37	176	10	discipline	discipline	NOUN
faba-37	176	11	on	on	ADP
faba-37	176	12	the	the	DET
faba-37	176	13	application	application	NOUN
faba-37	176	14	of	of	ADP
faba-37	176	15	total	total	ADJ
faba-37	176	16	quality	quality	NOUN
faba-37	176	17	management	management	NOUN
faba-37	176	18	and	and	CCONJ
faba-37	176	19	employees	employee	NOUN
faba-37	176	20	’	'	PUNCT
faba-37	176	21	performance	performance	NOUN
faba-37	176	22	for	for	ADP
faba-37	176	23	the	the	DET
faba-37	176	24	accreditation	accreditation	NOUN
faba-37	176	25	status	status	NOUN
faba-37	176	26	achievement	achievement	NOUN
faba-37	176	27	of	of	ADP
faba-37	176	28	government	government	NOUN
faba-37	176	29	hospitals	hospital	NOUN
faba-37	176	30	in	in	ADP
faba-37	176	31	jakarta	jakarta	PROPN
faba-37	176	32	,	,	PUNCT
faba-37	176	33	indonesia	indonesia	PROPN
faba-37	176	34	.	.	PUNCT
faba-37	176	35	”	"	PUNCT
faba-37	176	36	scientific	scientific	ADJ
faba-37	176	37	research	research	NOUN
faba-37	176	38	journal	journal	PROPN
faba-37	176	39	iii	iii	X
faba-37	176	40	(	(	PUNCT
faba-37	176	41	44	44	NUM
faba-37	176	42	):	):	PUNCT
faba-37	176	43	14–24	14–24	NUM
faba-37	176	44	.	.	PUNCT
faba-37	176	45	https://doi.org/issn	https://doi.org/issn	PROPN
faba-37	176	46	2201	2201	NUM
faba-37	176	47	-	-	SYM
faba-37	176	48	2796	2796	NUM
faba-37	176	49	.	.	PUNCT
faba-37	177	1	sopian	sopian	PROPN
faba-37	177	2	,	,	PUNCT
faba-37	177	3	a.r	a.r	PROPN
faba-37	177	4	,	,	PUNCT
faba-37	177	5	ardiyan	ardiyan	PROPN
faba-37	177	6	natoen	natoen	PROPN
faba-37	177	7	,	,	PUNCT
faba-37	177	8	indra	indra	PROPN
faba-37	177	9	satriawan	satriawan	PROPN
faba-37	177	10	,	,	PUNCT
faba-37	177	11	and	and	CCONJ
faba-37	177	12	periansya	periansya	NOUN
faba-37	177	13	.	.	PUNCT
faba-37	178	1	2020	2020	NUM
faba-37	178	2	.	.	PUNCT
faba-37	179	1	“	"	PUNCT
faba-37	179	2	the	the	DET
faba-37	179	3	influence	influence	NOUN
faba-37	179	4	of	of	ADP
faba-37	179	5	commitment	commitment	NOUN
faba-37	179	6	on	on	ADP
faba-37	179	7	state	state	NOUN
faba-37	179	8	civil	civil	ADJ
faba-37	179	9	apparatus	apparatus	NOUN
faba-37	179	10	in	in	ADP
faba-37	179	11	the	the	DET
faba-37	179	12	governor	governor	NOUN
faba-37	179	13	office	office	NOUN
faba-37	179	14	of	of	ADP
faba-37	179	15	south	south	PROPN
faba-37	179	16	sumatera	sumatera	PROPN
faba-37	179	17	”	"	PUNCT
faba-37	179	18	431	431	NUM
faba-37	179	19	(	(	PUNCT
faba-37	179	20	first	first	ADJ
faba-37	179	21	2019	2019	NUM
faba-37	179	22	):	):	PUNCT
faba-37	179	23	88–95	88–95	NUM
faba-37	179	24	.	.	PUNCT
faba-37	180	1	https://doi.org/10.2991/assehr.k.200407.016	https://doi.org/10.2991/assehr.k.200407.016	PROPN
faba-37	180	2	.	.	PUNCT
faba-37	181	1	sugiono	sugiono	PROPN
faba-37	181	2	.	.	PUNCT
faba-37	182	1	2012	2012	NUM
faba-37	182	2	.	.	PUNCT
faba-37	183	1	satatistik	satatistik	PROPN
faba-37	183	2	untuk	untuk	PROPN
faba-37	183	3	penelitian	penelitian	PROPN
faba-37	183	4	.	.	PUNCT
faba-37	184	1	jogyakarta	jogyakarta	PROPN
faba-37	184	2	:	:	PUNCT
faba-37	184	3	bpfe	bpfe	PROPN
faba-37	184	4	.	.	PUNCT
faba-37	185	1	suharyono	suharyono	PROPN
faba-37	185	2	,	,	PUNCT
faba-37	185	3	suharyono	suharyono	PROPN
faba-37	185	4	.	.	PUNCT
faba-37	185	5	2019	2019	NUM
faba-37	185	6	.	.	PUNCT
faba-37	186	1	“	"	PUNCT
faba-37	186	2	the	the	DET
faba-37	186	3	effect	effect	NOUN
faba-37	186	4	of	of	ADP
faba-37	186	5	accountability	accountability	NOUN
faba-37	186	6	,	,	PUNCT
faba-37	186	7	transparency	transparency	NOUN
faba-37	186	8	,	,	PUNCT
faba-37	186	9	and	and	CCONJ
faba-37	186	10	supervision	supervision	NOUN
faba-37	186	11	on	on	ADP
faba-37	186	12	budget	budget	NOUN
faba-37	186	13	performance	performance	NOUN
faba-37	186	14	by	by	ADP
faba-37	186	15	using	use	VERB
faba-37	186	16	the	the	DET
faba-37	186	17	concept	concept	NOUN
faba-37	186	18	of	of	ADP
faba-37	186	19	value	value	NOUN
faba-37	186	20	for	for	ADP
faba-37	186	21	money	money	NOUN
faba-37	186	22	in	in	ADP
faba-37	186	23	regional	regional	ADJ
faba-37	186	24	business	business	NOUN
faba-37	186	25	enterprises	enterprise	NOUN
faba-37	186	26	(	(	PUNCT
faba-37	186	27	bumd	bumd	NOUN
faba-37	186	28	)	)	PUNCT
faba-37	186	29	of	of	ADP
faba-37	186	30	riau	riau	PROPN
faba-37	186	31	province	province	PROPN
faba-37	186	32	.	.	PUNCT
faba-37	186	33	”	"	PUNCT
faba-37	187	1	international	international	ADJ
faba-37	187	2	journal	journal	NOUN
faba-37	187	3	of	of	ADP
faba-37	187	4	public	public	ADJ
faba-37	187	5	finance	finance	NOUN
faba-37	187	6	4	4	NUM
faba-37	187	7	(	(	PUNCT
faba-37	187	8	2	2	NUM
faba-37	187	9	):	):	PUNCT
faba-37	187	10	236–49	236–49	NUM
faba-37	187	11	.	.	PUNCT
faba-37	188	1	https://doi.org/10.30927/ijpf.584834	https://doi.org/10.30927/ijpf.584834	PROPN
faba-37	188	2	.	.	PUNCT
faba-37	189	1	surianti	surianti	PROPN
faba-37	189	2	,	,	PUNCT
faba-37	189	3	meily	meily	ADV
faba-37	189	4	,	,	PUNCT
faba-37	189	5	and	and	CCONJ
faba-37	189	6	abdul	abdul	PROPN
faba-37	189	7	rahman	rahman	PROPN
faba-37	189	8	dalimunthe	dalimunthe	PROPN
faba-37	189	9	.	.	PROPN
faba-37	189	10	2017	2017	NUM
faba-37	189	11	.	.	PUNCT
faba-37	190	1	“	"	PUNCT
faba-37	190	2	the	the	DET
faba-37	190	3	implementation	implementation	NOUN
faba-37	190	4	of	of	ADP
faba-37	190	5	performance	performance	NOUN
faba-37	190	6	based	base	VERB
faba-37	190	7	budgeting	budget	VERB
faba-37	190	8	in	in	ADP
faba-37	190	9	public	public	ADJ
faba-37	190	10	sector	sector	NOUN
faba-37	190	11	(	(	PUNCT
faba-37	190	12	indonesia	indonesia	PROPN
faba-37	190	13	case	case	NOUN
faba-37	190	14	:	:	PUNCT
faba-37	190	15	a	a	DET
faba-37	190	16	literature	literature	NOUN
faba-37	190	17	review	review	NOUN
faba-37	190	18	)	)	PUNCT
faba-37	190	19	.	.	PUNCT
faba-37	190	20	”	"	PUNCT
faba-37	191	1	international	international	ADJ
faba-37	191	2	journal	journal	NOUN
faba-37	191	3	of	of	ADP
faba-37	191	4	developing	develop	VERB
faba-37	191	5	and	and	CCONJ
faba-37	191	6	emerging	emerge	VERB
faba-37	191	7	economies	economy	NOUN
faba-37	191	8	5	5	NUM
faba-37	191	9	(	(	PUNCT
faba-37	191	10	2	2	NUM
faba-37	191	11	):	):	PUNCT
faba-37	191	12	52–67	52–67	NUM
faba-37	191	13	.	.	PUNCT
faba-37	192	1	www.transparency.org	www.transparency.org	PROPN
faba-37	192	2	.	.	PUNCT
faba-37	193	1	undang	undang	PROPN
faba-37	193	2	undang	undang	PROPN
faba-37	193	3	no.23	no.23	VERB
faba-37	193	4	tahun	tahun	PROPN
faba-37	193	5	2014	2014	NUM
faba-37	193	6	.	.	PUNCT
faba-37	194	1	n.d	n.d	PROPN
faba-37	194	2	.	.	PROPN
faba-37	194	3	tetang	tetang	PROPN
faba-37	194	4	pemerintah	pemerintah	PROPN
faba-37	195	1	daerah	daerah	PROPN
faba-37	195	2	.	.	PUNCT
faba-37	196	1	undang	undang	PROPN
faba-37	196	2	undang	undang	PROPN
faba-37	196	3	no.33	no.33	PROPN
faba-37	196	4	.	.	PROPN
faba-37	196	5	2004	2004	NUM
faba-37	196	6	.	.	PUNCT
faba-37	197	1	tentang	tentang	PROPN
faba-37	197	2	perimbangan	perimbangan	VERB
faba-37	197	3	keuangan	keuangan	PROPN
faba-37	197	4	.	.	PUNCT