id	sid	tid	token	lemma	pos
faba-88	1	1	171	171	NUM
faba-88	1	2	finance	finance	NOUN
faba-88	1	3	,	,	PUNCT
faba-88	1	4	accounting	accounting	NOUN
faba-88	1	5	and	and	CCONJ
faba-88	1	6	business	business	NOUN
faba-88	1	7	analysis	analysis	NOUN
faba-88	1	8	volume	volume	NOUN
faba-88	1	9	3	3	NUM
faba-88	1	10	issue	issue	NOUN
faba-88	1	11	2	2	NUM
faba-88	1	12	,	,	PUNCT
faba-88	1	13	2021	2021	NUM
faba-88	1	14	http://faba.bg	http://faba.bg	NOUN
faba-88	1	15	determinants	determinant	NOUN
faba-88	1	16	of	of	ADP
faba-88	1	17	bounded	bounded	ADJ
faba-88	1	18	rationality	rationality	NOUN
faba-88	1	19	theory	theory	NOUN
faba-88	1	20	to	to	ADP
faba-88	1	21	the	the	DET
faba-88	1	22	use	use	NOUN
faba-88	1	23	of	of	ADP
faba-88	1	24	indonesian	indonesian	ADJ
faba-88	1	25	accounting	accounting	NOUN
faba-88	1	26	standards	standard	NOUN
faba-88	1	27	for	for	ADP
faba-88	1	28	non	non	ADJ
faba-88	1	29	-	-	ADJ
faba-88	1	30	publicly	publicly	ADV
faba-88	1	31	-	-	PUNCT
faba-88	1	32	accountable	accountable	ADJ
faba-88	1	33	entities	entity	NOUN
faba-88	1	34	in	in	ADP
faba-88	1	35	smes	smes	PROPN
faba-88	1	36	siti	siti	PROPN
faba-88	1	37	maghfiroh	maghfiroh	PROPN
faba-88	1	38	,	,	PUNCT
faba-88	1	39	dona	dona	PROPN
faba-88	1	40	primasari	primasari	PROPN
faba-88	1	41	*	*	PROPN
faba-88	1	42	jenderal	jenderal	PROPN
faba-88	1	43	soedirman	soedirman	PROPN
faba-88	1	44	university	university	PROPN
faba-88	1	45	,	,	PUNCT
faba-88	1	46	indonesia	indonesia	PROPN
faba-88	1	47	info	info	NOUN
faba-88	1	48	articles	article	NOUN
faba-88	1	49	abstract	abstract	ADJ
faba-88	1	50	keywords	keyword	NOUN
faba-88	1	51	:	:	PUNCT
faba-88	1	52	indonesian	indonesian	ADJ
faba-88	1	53	accounting	accounting	NOUN
faba-88	1	54	standards	standard	NOUN
faba-88	1	55	for	for	ADP
faba-88	1	56	non	non	ADJ
faba-88	1	57	-	-	ADJ
faba-88	1	58	publicly	publicly	ADV
faba-88	1	59	-	-	PUNCT
faba-88	1	60	accountable	accountable	ADJ
faba-88	1	61	entities	entity	NOUN
faba-88	1	62	,	,	PUNCT
faba-88	1	63	sme	sme	PROPN
faba-88	1	64	,	,	PUNCT
faba-88	1	65	bounded	bound	VERB
faba-88	1	66	rationality	rationality	NOUN
faba-88	1	67	theory	theory	NOUN
faba-88	1	68	the	the	DET
faba-88	1	69	long	long	ADJ
faba-88	1	70	term	term	NOUN
faba-88	1	71	purpose	purpose	NOUN
faba-88	1	72	of	of	ADP
faba-88	1	73	this	this	DET
faba-88	1	74	research	research	NOUN
faba-88	1	75	is	be	AUX
faba-88	1	76	to	to	PART
faba-88	1	77	enrich	enrich	VERB
faba-88	1	78	the	the	DET
faba-88	1	79	development	development	NOUN
faba-88	1	80	of	of	ADP
faba-88	1	81	knowledge	knowledge	NOUN
faba-88	1	82	,	,	PUNCT
faba-88	1	83	especially	especially	ADV
faba-88	1	84	the	the	DET
faba-88	1	85	development	development	NOUN
faba-88	1	86	of	of	ADP
faba-88	1	87	smes	sme	NOUN
faba-88	1	88	related	relate	VERB
faba-88	1	89	to	to	ADP
faba-88	1	90	the	the	DET
faba-88	1	91	adoption	adoption	NOUN
faba-88	1	92	of	of	ADP
faba-88	1	93	indonesian	indonesian	ADJ
faba-88	1	94	accounting	accounting	NOUN
faba-88	1	95	standards	standard	NOUN
faba-88	1	96	for	for	ADP
faba-88	1	97	non	non	ADJ
faba-88	1	98	-	-	ADJ
faba-88	1	99	publicly	publicly	ADV
faba-88	1	100	-	-	PUNCT
faba-88	1	101	accountable	accountable	ADJ
faba-88	1	102	entities	entity	NOUN
faba-88	1	103	using	use	VERB
faba-88	1	104	the	the	DET
faba-88	1	105	concept	concept	NOUN
faba-88	1	106	of	of	ADP
faba-88	1	107	bounded	bounded	ADJ
faba-88	1	108	rationality	rationality	NOUN
faba-88	1	109	theory	theory	NOUN
faba-88	1	110	.	.	PUNCT
faba-88	2	1	the	the	DET
faba-88	2	2	specific	specific	ADJ
faba-88	2	3	purpose	purpose	NOUN
faba-88	2	4	of	of	ADP
faba-88	2	5	this	this	DET
faba-88	2	6	research	research	NOUN
faba-88	2	7	is	be	AUX
faba-88	2	8	to	to	PART
faba-88	2	9	figure	figure	VERB
faba-88	2	10	out	out	ADP
faba-88	2	11	the	the	DET
faba-88	2	12	factors	factor	NOUN
faba-88	2	13	influencing	influence	VERB
faba-88	2	14	the	the	DET
faba-88	2	15	indonesian	indonesian	ADJ
faba-88	2	16	accounting	accounting	NOUN
faba-88	2	17	standards	standard	NOUN
faba-88	2	18	for	for	ADP
faba-88	2	19	non	non	ADJ
faba-88	2	20	-	-	ADJ
faba-88	2	21	publiclyaccountable	publiclyaccountable	ADJ
faba-88	2	22	entities	entity	NOUN
faba-88	2	23	in	in	ADP
faba-88	2	24	smes	sme	NOUN
faba-88	2	25	in	in	ADP
faba-88	2	26	banyumas	banyumas	PROPN
faba-88	2	27	regency	regency	PROPN
faba-88	2	28	.	.	PUNCT
faba-88	3	1	the	the	DET
faba-88	3	2	research	research	NOUN
faba-88	3	3	data	datum	NOUN
faba-88	3	4	were	be	AUX
faba-88	3	5	collected	collect	VERB
faba-88	3	6	by	by	ADP
faba-88	3	7	distributing	distribute	VERB
faba-88	3	8	questionnaires	questionnaire	NOUN
faba-88	3	9	through	through	ADP
faba-88	3	10	online	online	ADJ
faba-88	3	11	media	medium	NOUN
faba-88	3	12	to	to	ADP
faba-88	3	13	the	the	DET
faba-88	3	14	sme	sme	NOUN
faba-88	3	15	actors	actor	NOUN
faba-88	3	16	in	in	ADP
faba-88	3	17	banyumas	banyuma	NOUN
faba-88	3	18	as	as	ADP
faba-88	3	19	the	the	DET
faba-88	3	20	research	research	NOUN
faba-88	3	21	respondents	respondent	NOUN
faba-88	3	22	.	.	PUNCT
faba-88	4	1	a	a	DET
faba-88	4	2	random	random	ADJ
faba-88	4	3	sampling	sampling	NOUN
faba-88	4	4	technique	technique	NOUN
faba-88	4	5	was	be	AUX
faba-88	4	6	used	use	VERB
faba-88	4	7	to	to	PART
faba-88	4	8	collect	collect	VERB
faba-88	4	9	the	the	DET
faba-88	4	10	samples	sample	NOUN
faba-88	4	11	.	.	PUNCT
faba-88	5	1	the	the	DET
faba-88	5	2	data	datum	NOUN
faba-88	5	3	were	be	AUX
faba-88	5	4	then	then	ADV
faba-88	5	5	analyzed	analyze	VERB
faba-88	5	6	using	use	VERB
faba-88	5	7	the	the	DET
faba-88	5	8	statistical	statistical	ADJ
faba-88	5	9	product	product	NOUN
faba-88	5	10	and	and	CCONJ
faba-88	5	11	service	service	NOUN
faba-88	5	12	solution	solution	NOUN
faba-88	5	13	(	(	PUNCT
faba-88	5	14	spss	spss	ADJ
faba-88	5	15	)	)	PUNCT
faba-88	5	16	version	version	NOUN
faba-88	5	17	22.0	22.0	NUM
faba-88	5	18	.	.	PUNCT
faba-88	6	1	the	the	DET
faba-88	6	2	research	research	NOUN
faba-88	6	3	results	result	NOUN
faba-88	6	4	have	have	AUX
faba-88	6	5	empirically	empirically	ADV
faba-88	6	6	proved	prove	VERB
faba-88	6	7	that	that	SCONJ
faba-88	6	8	the	the	DET
faba-88	6	9	concept	concept	NOUN
faba-88	6	10	of	of	ADP
faba-88	6	11	bounded	bounded	ADJ
faba-88	6	12	rationality	rationality	NOUN
faba-88	6	13	theory	theory	NOUN
faba-88	6	14	can	can	AUX
faba-88	6	15	explain	explain	VERB
faba-88	6	16	the	the	DET
faba-88	6	17	factors	factor	NOUN
faba-88	6	18	influencing	influence	VERB
faba-88	6	19	the	the	DET
faba-88	6	20	adoption	adoption	NOUN
faba-88	6	21	of	of	ADP
faba-88	6	22	indonesian	indonesian	ADJ
faba-88	6	23	accounting	accounting	NOUN
faba-88	6	24	standards	standard	NOUN
faba-88	6	25	for	for	ADP
faba-88	6	26	non	non	ADJ
faba-88	6	27	-	-	ADJ
faba-88	6	28	publicly	publicly	ADV
faba-88	6	29	-	-	PUNCT
faba-88	6	30	accountable	accountable	ADJ
faba-88	6	31	entities	entity	NOUN
faba-88	6	32	in	in	ADP
faba-88	6	33	smes	sme	NOUN
faba-88	6	34	in	in	ADP
faba-88	6	35	banyumas	banyumas	PROPN
faba-88	6	36	regency	regency	PROPN
faba-88	6	37	.	.	PUNCT
faba-88	7	1	*	*	PUNCT
faba-88	7	2	address	address	NOUN
faba-88	7	3	correspondence	correspondence	NOUN
faba-88	7	4	:	:	PUNCT
faba-88	8	1	e	e	X
faba-88	8	2	-	-	NOUN
faba-88	8	3	mail	mail	NOUN
faba-88	8	4	:	:	PUNCT
faba-88	8	5	dona_primasari@yahoo.com	dona_primasari@yahoo.com	X
faba-88	8	6	finance	finance	NOUN
faba-88	8	7	,	,	PUNCT
faba-88	8	8	accounting	accounting	NOUN
faba-88	8	9	and	and	CCONJ
faba-88	8	10	business	business	NOUN
faba-88	8	11	analysis	analysis	NOUN
faba-88	8	12	3	3	NUM
faba-88	8	13	(	(	PUNCT
faba-88	8	14	2	2	NUM
faba-88	8	15	)	)	PUNCT
faba-88	8	16	2021	2021	NUM
faba-88	8	17	172	172	NUM
faba-88	8	18	introduction	introduction	NOUN
faba-88	8	19	small	small	ADJ
faba-88	8	20	and	and	CCONJ
faba-88	8	21	medium	medium	ADJ
faba-88	8	22	enterprises	enterprise	NOUN
faba-88	8	23	(	(	PUNCT
faba-88	8	24	smes	sme	NOUN
faba-88	8	25	)	)	PUNCT
faba-88	8	26	have	have	VERB
faba-88	8	27	an	an	DET
faba-88	8	28	important	important	ADJ
faba-88	8	29	role	role	NOUN
faba-88	8	30	in	in	ADP
faba-88	8	31	indonesian	indonesian	ADJ
faba-88	8	32	economy	economy	NOUN
faba-88	8	33	.	.	PUNCT
faba-88	9	1	based	base	VERB
faba-88	9	2	on	on	ADP
faba-88	9	3	the	the	DET
faba-88	9	4	data	datum	NOUN
faba-88	9	5	from	from	ADP
faba-88	9	6	the	the	DET
faba-88	9	7	ministry	ministry	PROPN
faba-88	9	8	of	of	ADP
faba-88	9	9	cooperatives	cooperative	NOUN
faba-88	9	10	and	and	CCONJ
faba-88	9	11	smes	sme	NOUN
faba-88	9	12	,	,	PUNCT
faba-88	9	13	there	there	PRON
faba-88	9	14	were	be	VERB
faba-88	9	15	more	more	ADJ
faba-88	9	16	than	than	ADP
faba-88	9	17	40	40	NUM
faba-88	9	18	million	million	NUM
faba-88	9	19	smes	sme	NOUN
faba-88	9	20	or	or	CCONJ
faba-88	9	21	more	more	ADJ
faba-88	9	22	than	than	ADP
faba-88	9	23	90	90	NUM
faba-88	9	24	%	%	NOUN
faba-88	9	25	of	of	ADP
faba-88	9	26	total	total	ADJ
faba-88	9	27	business	business	NOUN
faba-88	9	28	units	unit	NOUN
faba-88	9	29	.	.	PUNCT
faba-88	10	1	these	these	DET
faba-88	10	2	segments	segment	NOUN
faba-88	10	3	have	have	AUX
faba-88	10	4	absorbed	absorb	VERB
faba-88	10	5	the	the	DET
faba-88	10	6	workforce	workforce	NOUN
faba-88	10	7	of	of	ADP
faba-88	10	8	90	90	NUM
faba-88	10	9	million	million	NUM
faba-88	10	10	people	people	NOUN
faba-88	10	11	or	or	CCONJ
faba-88	10	12	more	more	ADJ
faba-88	10	13	than	than	ADP
faba-88	10	14	95	95	NUM
faba-88	10	15	%	%	NOUN
faba-88	10	16	of	of	ADP
faba-88	10	17	the	the	DET
faba-88	10	18	total	total	ADJ
faba-88	10	19	workforce	workforce	NOUN
faba-88	10	20	.	.	PUNCT
faba-88	11	1	moreover	moreover	ADV
faba-88	11	2	,	,	PUNCT
faba-88	11	3	the	the	DET
faba-88	11	4	indonesian	indonesian	PROPN
faba-88	11	5	chamber	chamber	PROPN
faba-88	11	6	of	of	ADP
faba-88	11	7	commerce	commerce	PROPN
faba-88	11	8	and	and	CCONJ
faba-88	11	9	industry	industry	NOUN
faba-88	11	10	has	have	AUX
faba-88	11	11	predicted	predict	VERB
faba-88	11	12	that	that	SCONJ
faba-88	11	13	the	the	DET
faba-88	11	14	smses	smse	NOUN
faba-88	11	15	and	and	CCONJ
faba-88	11	16	cooperatives	cooperative	NOUN
faba-88	11	17	still	still	ADV
faba-88	11	18	grew	grow	VERB
faba-88	11	19	20%-25	20%-25	NUM
faba-88	11	20	%	%	NOUN
faba-88	11	21	during	during	ADP
faba-88	11	22	2019	2019	NUM
faba-88	11	23	enhancing	enhance	VERB
faba-88	11	24	the	the	DET
faba-88	11	25	investment	investment	NOUN
faba-88	11	26	growth	growth	NOUN
faba-88	11	27	(	(	PUNCT
faba-88	11	28	bisnis	bisnis	PROPN
faba-88	11	29	indonesia	indonesia	PROPN
faba-88	11	30	,	,	PUNCT
faba-88	11	31	2019	2019	NUM
faba-88	11	32	)	)	PUNCT
faba-88	11	33	.	.	PUNCT
faba-88	12	1	having	have	VERB
faba-88	12	2	a	a	DET
faba-88	12	3	strategic	strategic	ADJ
faba-88	12	4	role	role	NOUN
faba-88	12	5	,	,	PUNCT
faba-88	12	6	developing	develop	VERB
faba-88	12	7	smes	sme	NOUN
faba-88	12	8	is	be	AUX
faba-88	12	9	not	not	PART
faba-88	12	10	easy	easy	ADJ
faba-88	12	11	.	.	PUNCT
faba-88	13	1	smes	sme	NOUN
faba-88	13	2	have	have	VERB
faba-88	13	3	quite	quite	ADV
faba-88	13	4	complex	complex	ADJ
faba-88	13	5	problems	problem	NOUN
faba-88	13	6	.	.	PUNCT
faba-88	14	1	dodge	dodge	PROPN
faba-88	14	2	&	&	CCONJ
faba-88	14	3	john	john	PROPN
faba-88	14	4	,	,	PUNCT
faba-88	14	5	xeeli	xeeli	PROPN
faba-88	14	6	&	&	CCONJ
faba-88	14	7	allan	allan	PROPN
faba-88	14	8	,	,	PUNCT
faba-88	14	9	(	(	PUNCT
faba-88	14	10	2009	2009	NUM
faba-88	14	11	)	)	PUNCT
faba-88	14	12	,	,	PUNCT
faba-88	14	13	and	and	CCONJ
faba-88	14	14	barbara	barbara	PROPN
faba-88	14	15	et	et	PROPN
faba-88	14	16	al	al	PROPN
faba-88	14	17	.	.	PROPN
faba-88	15	1	(	(	PUNCT
faba-88	15	2	2009	2009	NUM
faba-88	15	3	)	)	PUNCT
faba-88	15	4	,	,	PUNCT
faba-88	15	5	stated	state	VERB
faba-88	15	6	that	that	SCONJ
faba-88	15	7	problems	problem	NOUN
faba-88	15	8	in	in	ADP
faba-88	15	9	the	the	DET
faba-88	15	10	field	field	NOUN
faba-88	15	11	of	of	ADP
faba-88	15	12	financial	financial	ADJ
faba-88	15	13	transaction	transaction	NOUN
faba-88	15	14	records	record	NOUN
faba-88	15	15	and	and	CCONJ
faba-88	15	16	management	management	NOUN
faba-88	15	17	greatly	greatly	ADV
faba-88	15	18	influence	influence	VERB
faba-88	15	19	the	the	DET
faba-88	15	20	development	development	NOUN
faba-88	15	21	of	of	ADP
faba-88	15	22	smes	sme	NOUN
faba-88	15	23	.	.	PUNCT
faba-88	16	1	the	the	DET
faba-88	16	2	financial	financial	ADJ
faba-88	16	3	transaction	transaction	NOUN
faba-88	16	4	records	record	NOUN
faba-88	16	5	in	in	ADP
faba-88	16	6	sme	sme	NOUN
faba-88	16	7	business	business	NOUN
faba-88	16	8	activities	activity	NOUN
faba-88	16	9	deal	deal	VERB
faba-88	16	10	with	with	ADP
faba-88	16	11	understanding	understand	VERB
faba-88	16	12	the	the	DET
faba-88	16	13	standards	standard	NOUN
faba-88	16	14	used	use	VERB
faba-88	16	15	in	in	ADP
faba-88	16	16	the	the	DET
faba-88	16	17	financial	financial	ADJ
faba-88	16	18	records	record	NOUN
faba-88	16	19	of	of	ADP
faba-88	16	20	sme	sme	ADJ
faba-88	16	21	operational	operational	ADJ
faba-88	16	22	activities	activity	NOUN
faba-88	16	23	.	.	PUNCT
faba-88	17	1	in	in	ADP
faba-88	17	2	2009	2009	NUM
faba-88	17	3	,	,	PUNCT
faba-88	17	4	the	the	DET
faba-88	17	5	institute	institute	PROPN
faba-88	17	6	of	of	ADP
faba-88	17	7	indonesia	indonesia	PROPN
faba-88	17	8	chartered	chartered	PROPN
faba-88	17	9	accountants	accountant	NOUN
faba-88	17	10	(	(	PUNCT
faba-88	17	11	known	know	VERB
faba-88	17	12	as	as	ADP
faba-88	17	13	iai	iai	PROPN
faba-88	17	14	/	/	SYM
faba-88	17	15	ikatan	ikatan	PROPN
faba-88	17	16	akuntan	akuntan	PROPN
faba-88	17	17	indonesia	indonesia	PROPN
faba-88	17	18	)	)	PUNCT
faba-88	17	19	has	have	AUX
faba-88	17	20	published	publish	VERB
faba-88	17	21	“	"	PUNCT
faba-88	17	22	indonesian	indonesian	ADJ
faba-88	17	23	accounting	accounting	NOUN
faba-88	17	24	standards	standard	NOUN
faba-88	17	25	for	for	ADP
faba-88	17	26	non	non	ADJ
faba-88	17	27	-	-	ADJ
faba-88	17	28	publiclyaccountable	publiclyaccountable	ADJ
faba-88	17	29	entities	entity	NOUN
faba-88	17	30	(	(	PUNCT
faba-88	17	31	known	know	VERB
faba-88	17	32	as	as	ADP
faba-88	17	33	sak	sak	PROPN
faba-88	17	34	etap/	etap/	NUM
faba-88	17	35	standar	standar	PROPN
faba-88	17	36	akuntansi	akuntansi	PROPN
faba-88	17	37	keuangan	keuangan	PROPN
faba-88	17	38	untuk	untuk	PROPN
faba-88	17	39	entitas	entitas	PROPN
faba-88	17	40	tanpa	tanpa	PROPN
faba-88	17	41	akuntabilitas	akuntabilita	NOUN
faba-88	17	42	publik	publik	PROPN
faba-88	17	43	)	)	PUNCT
faba-88	17	44	”	"	PUNCT
faba-88	17	45	.	.	PUNCT
faba-88	18	1	this	this	DET
faba-88	18	2	indonesian	indonesian	ADJ
faba-88	18	3	accounting	accounting	NOUN
faba-88	18	4	standards	standard	NOUN
faba-88	18	5	for	for	ADP
faba-88	18	6	non	non	ADJ
faba-88	18	7	-	-	ADJ
faba-88	18	8	publicly	publicly	ADV
faba-88	18	9	-	-	PUNCT
faba-88	18	10	accountable	accountable	ADJ
faba-88	18	11	entities	entity	NOUN
faba-88	18	12	is	be	AUX
faba-88	18	13	expected	expect	VERB
faba-88	18	14	to	to	PART
faba-88	18	15	facilitate	facilitate	VERB
faba-88	18	16	smes	sme	NOUN
faba-88	18	17	in	in	ADP
faba-88	18	18	arranging	arrange	VERB
faba-88	18	19	their	their	PRON
faba-88	18	20	reports	report	NOUN
faba-88	18	21	.	.	PUNCT
faba-88	19	1	the	the	DET
faba-88	19	2	essential	essential	ADJ
faba-88	19	3	obstacle	obstacle	NOUN
faba-88	19	4	to	to	PART
faba-88	19	5	reach	reach	VERB
faba-88	19	6	success	success	NOUN
faba-88	19	7	for	for	ADP
faba-88	19	8	a	a	DET
faba-88	19	9	new	new	ADJ
faba-88	19	10	system	system	NOUN
faba-88	19	11	implementation	implementation	NOUN
faba-88	19	12	is	be	AUX
faba-88	19	13	poor	poor	ADJ
faba-88	19	14	attention	attention	NOUN
faba-88	19	15	to	to	ADP
faba-88	19	16	behavioral	behavioral	ADJ
faba-88	19	17	factors	factor	NOUN
faba-88	19	18	during	during	ADP
faba-88	19	19	the	the	DET
faba-88	19	20	implementation	implementation	NOUN
faba-88	19	21	.	.	PUNCT
faba-88	20	1	besides	besides	SCONJ
faba-88	20	2	,	,	PUNCT
faba-88	20	3	there	there	PRON
faba-88	20	4	were	be	VERB
faba-88	20	5	only	only	ADV
faba-88	20	6	few	few	ADJ
faba-88	20	7	studies	study	NOUN
faba-88	20	8	paying	pay	VERB
faba-88	20	9	attention	attention	NOUN
faba-88	20	10	to	to	ADP
faba-88	20	11	the	the	DET
faba-88	20	12	behavioral	behavioral	ADJ
faba-88	20	13	factors	factor	NOUN
faba-88	20	14	during	during	ADP
faba-88	20	15	the	the	DET
faba-88	20	16	implementation	implementation	NOUN
faba-88	20	17	stage	stage	NOUN
faba-88	20	18	of	of	ADP
faba-88	20	19	a	a	DET
faba-88	20	20	new	new	ADJ
faba-88	20	21	system	system	NOUN
faba-88	20	22	and	and	CCONJ
faba-88	20	23	their	their	PRON
faba-88	20	24	influences	influence	NOUN
faba-88	20	25	to	to	ADP
faba-88	20	26	satisfaction	satisfaction	NOUN
faba-88	20	27	and	and	CCONJ
faba-88	20	28	performance	performance	NOUN
faba-88	20	29	(	(	PUNCT
faba-88	20	30	cavallozo	cavallozo	NOUN
faba-88	20	31	and	and	CCONJ
faba-88	20	32	ittner	ittner	NOUN
faba-88	20	33	,	,	PUNCT
faba-88	20	34	2004	2004	NUM
faba-88	20	35	)	)	PUNCT
faba-88	20	36	.	.	PUNCT
faba-88	21	1	review	review	NOUN
faba-88	21	2	of	of	ADP
faba-88	21	3	theory	theory	NOUN
faba-88	21	4	bounded	bound	VERB
faba-88	21	5	rationality	rationality	NOUN
faba-88	21	6	theory	theory	NOUN
faba-88	21	7	simon	simon	PROPN
faba-88	21	8	's	's	PART
faba-88	21	9	theory	theory	NOUN
faba-88	21	10	of	of	ADP
faba-88	21	11	bounded	bounded	ADJ
faba-88	21	12	rationality	rationality	NOUN
faba-88	21	13	(	(	PUNCT
faba-88	21	14	1957	1957	NUM
faba-88	21	15	)	)	PUNCT
faba-88	21	16	explains	explain	VERB
faba-88	21	17	why	why	SCONJ
faba-88	21	18	humans	human	NOUN
faba-88	21	19	fail	fail	VERB
faba-88	21	20	to	to	PART
faba-88	21	21	think	think	VERB
faba-88	21	22	fully	fully	ADV
faba-88	21	23	rationally	rationally	ADV
faba-88	21	24	.	.	PUNCT
faba-88	22	1	this	this	PRON
faba-88	22	2	is	be	AUX
faba-88	22	3	due	due	ADJ
faba-88	22	4	to	to	ADP
faba-88	22	5	,	,	PUNCT
faba-88	22	6	1	1	NUM
faba-88	22	7	.	.	NUM
faba-88	22	8	limited	limit	VERB
faba-88	22	9	ability	ability	NOUN
faba-88	22	10	to	to	PART
faba-88	22	11	obtain	obtain	VERB
faba-88	22	12	information	information	NOUN
faba-88	22	13	,	,	PUNCT
faba-88	22	14	2	2	X
faba-88	22	15	.	.	X
faba-88	22	16	use	use	NOUN
faba-88	22	17	of	of	ADP
faba-88	22	18	judgmental	judgmental	ADJ
faba-88	22	19	heuristics	heuristic	NOUN
faba-88	22	20	.	.	PUNCT
faba-88	23	1	heuristics	heuristic	NOUN
faba-88	23	2	are	be	AUX
faba-88	23	3	basic	basic	ADJ
faba-88	23	4	rules	rule	NOUN
faba-88	23	5	or	or	CCONJ
faba-88	23	6	shorthand	shorthand	NOUN
faba-88	23	7	ways	way	NOUN
faba-88	23	8	that	that	PRON
faba-88	23	9	a	a	DET
faba-88	23	10	person	person	NOUN
faba-88	23	11	uses	use	VERB
faba-88	23	12	to	to	PART
faba-88	23	13	simplify	simplify	VERB
faba-88	23	14	the	the	DET
faba-88	23	15	processing	processing	NOUN
faba-88	23	16	of	of	ADP
faba-88	23	17	information	information	NOUN
faba-88	23	18	into	into	ADP
faba-88	23	19	memory	memory	NOUN
faba-88	23	20	(	(	PUNCT
faba-88	23	21	brain	brain	NOUN
faba-88	23	22	)	)	PUNCT
faba-88	23	23	.	.	PUNCT
faba-88	24	1	there	there	PRON
faba-88	24	2	are	be	VERB
faba-88	24	3	two	two	NUM
faba-88	24	4	kinds	kind	NOUN
faba-88	24	5	of	of	ADP
faba-88	24	6	judgmental	judgmental	ADJ
faba-88	24	7	heuristics	heuristic	NOUN
faba-88	24	8	,	,	PUNCT
faba-88	24	9	namely	namely	ADV
faba-88	24	10	the	the	DET
faba-88	24	11	tendency	tendency	NOUN
faba-88	24	12	to	to	PART
faba-88	24	13	base	base	VERB
faba-88	24	14	on	on	ADP
faba-88	24	15	information	information	NOUN
faba-88	24	16	in	in	ADP
faba-88	24	17	memory	memory	NOUN
faba-88	24	18	(	(	PUNCT
faba-88	24	19	availability	availability	NOUN
faba-88	24	20	heuristics	heuristic	NOUN
faba-88	24	21	)	)	PUNCT
faba-88	24	22	and	and	CCONJ
faba-88	24	23	the	the	DET
faba-88	24	24	tendency	tendency	NOUN
faba-88	24	25	to	to	PART
faba-88	24	26	judge	judge	VERB
faba-88	24	27	something	something	PRON
faba-88	24	28	based	base	VERB
faba-88	24	29	on	on	ADP
faba-88	24	30	what	what	PRON
faba-88	24	31	he	he	PRON
faba-88	24	32	already	already	ADV
faba-88	24	33	knows	know	VERB
faba-88	24	34	(	(	PUNCT
faba-88	24	35	representativeness	representativenes	VERB
faba-88	24	36	heuristics	heuristic	NOUN
faba-88	24	37	)	)	PUNCT
faba-88	24	38	.	.	PUNCT
faba-88	25	1	the	the	DET
faba-88	25	2	fundamental	fundamental	ADJ
faba-88	25	3	principle	principle	NOUN
faba-88	25	4	of	of	ADP
faba-88	25	5	cognition	cognition	NOUN
faba-88	25	6	states	state	VERB
faba-88	25	7	that	that	SCONJ
faba-88	25	8	our	our	PRON
faba-88	25	9	actions	action	NOUN
faba-88	25	10	are	be	AUX
faba-88	25	11	determined	determine	VERB
faba-88	25	12	by	by	ADP
faba-88	25	13	mental	mental	ADJ
faba-88	25	14	representations	representation	NOUN
faba-88	25	15	of	of	ADP
faba-88	25	16	the	the	DET
faba-88	25	17	situation	situation	NOUN
faba-88	25	18	,	,	PUNCT
faba-88	25	19	not	not	PART
faba-88	25	20	by	by	ADP
faba-88	25	21	the	the	DET
faba-88	25	22	situation	situation	NOUN
faba-88	25	23	directly	directly	ADV
faba-88	25	24	.	.	PUNCT
faba-88	26	1	the	the	DET
faba-88	26	2	implications	implication	NOUN
faba-88	26	3	of	of	ADP
faba-88	26	4	the	the	DET
faba-88	26	5	framing	frame	VERB
faba-88	26	6	effect	effect	NOUN
faba-88	26	7	in	in	ADP
faba-88	26	8	making	make	VERB
faba-88	26	9	decisions	decision	NOUN
faba-88	26	10	,	,	PUNCT
faba-88	26	11	like	like	ADP
faba-88	26	12	other	other	ADJ
faba-88	26	13	cognitive	cognitive	ADJ
faba-88	26	14	activities	activity	NOUN
faba-88	26	15	,	,	PUNCT
faba-88	26	16	all	all	PRON
faba-88	26	17	depend	depend	VERB
faba-88	26	18	on	on	ADP
faba-88	26	19	the	the	DET
faba-88	26	20	view	view	NOUN
faba-88	26	21	of	of	ADP
faba-88	26	22	the	the	DET
faba-88	26	23	situation	situation	NOUN
faba-88	26	24	we	we	PRON
faba-88	26	25	face	face	VERB
faba-88	26	26	ourselves	ourselves	PRON
faba-88	26	27	,	,	PUNCT
faba-88	26	28	that	that	ADV
faba-88	26	29	is	is	ADV
faba-88	26	30	,	,	PUNCT
faba-88	26	31	our	our	PRON
faba-88	26	32	perception	perception	NOUN
faba-88	26	33	of	of	ADP
faba-88	26	34	the	the	DET
faba-88	26	35	situation	situation	NOUN
faba-88	26	36	will	will	AUX
faba-88	26	37	determine	determine	VERB
faba-88	26	38	our	our	PRON
faba-88	26	39	behavior	behavior	NOUN
faba-88	26	40	.	.	PUNCT
faba-88	27	1	small	small	ADJ
faba-88	27	2	and	and	CCONJ
faba-88	27	3	medium	medium	ADJ
faba-88	27	4	enterprises	enterprise	NOUN
faba-88	27	5	(	(	PUNCT
faba-88	27	6	smes	sme	NOUN
faba-88	27	7	)	)	PUNCT
faba-88	27	8	according	accord	VERB
faba-88	27	9	to	to	ADP
faba-88	27	10	law	law	NOUN
faba-88	27	11	no	no	NOUN
faba-88	27	12	.	.	NOUN
faba-88	27	13	20	20	NUM
faba-88	27	14	of	of	ADP
faba-88	27	15	2008	2008	NUM
faba-88	27	16	the	the	DET
faba-88	27	17	definition	definition	NOUN
faba-88	27	18	of	of	ADP
faba-88	27	19	smes	sme	NOUN
faba-88	27	20	is	be	AUX
faba-88	27	21	as	as	SCONJ
faba-88	27	22	follows	follow	VERB
faba-88	27	23	:	:	PUNCT
faba-88	27	24	small	small	ADJ
faba-88	27	25	business	business	NOUN
faba-88	27	26	is	be	AUX
faba-88	27	27	a	a	DET
faba-88	27	28	productive	productive	ADJ
faba-88	27	29	economic	economic	ADJ
faba-88	27	30	business	business	NOUN
faba-88	27	31	that	that	PRON
faba-88	27	32	stands	stand	VERB
faba-88	27	33	alone	alone	ADV
faba-88	27	34	,	,	PUNCT
faba-88	27	35	which	which	PRON
faba-88	27	36	is	be	AUX
faba-88	27	37	carried	carry	VERB
faba-88	27	38	out	out	ADP
faba-88	27	39	by	by	ADP
faba-88	27	40	individuals	individual	NOUN
faba-88	27	41	or	or	CCONJ
faba-88	27	42	business	business	NOUN
faba-88	27	43	entities	entity	NOUN
faba-88	27	44	that	that	PRON
faba-88	27	45	are	be	AUX
faba-88	27	46	not	not	PART
faba-88	27	47	subsidiaries	subsidiary	NOUN
faba-88	27	48	or	or	CCONJ
faba-88	27	49	branches	branch	NOUN
faba-88	27	50	of	of	ADP
faba-88	27	51	companies	company	NOUN
faba-88	27	52	that	that	PRON
faba-88	27	53	are	be	AUX
faba-88	27	54	owned	own	VERB
faba-88	27	55	,	,	PUNCT
faba-88	27	56	controlled	control	VERB
faba-88	27	57	or	or	CCONJ
faba-88	27	58	become	become	VERB
faba-88	27	59	a	a	DET
faba-88	27	60	part	part	NOUN
faba-88	27	61	either	either	CCONJ
faba-88	27	62	directly	directly	ADV
faba-88	27	63	or	or	CCONJ
faba-88	27	64	indirectly	indirectly	ADV
faba-88	27	65	of	of	ADP
faba-88	27	66	medium	medium	ADJ
faba-88	27	67	or	or	CCONJ
faba-88	27	68	large	large	ADJ
faba-88	27	69	businesses	business	NOUN
faba-88	27	70	.	.	PUNCT
faba-88	28	1	indonesian	indonesian	ADJ
faba-88	28	2	accounting	accounting	NOUN
faba-88	28	3	standards	standard	NOUN
faba-88	28	4	for	for	ADP
faba-88	28	5	non	non	ADJ
faba-88	28	6	-	-	ADJ
faba-88	28	7	publicly	publicly	ADV
faba-88	28	8	-	-	PUNCT
faba-88	28	9	accountable	accountable	ADJ
faba-88	28	10	entities	entity	NOUN
faba-88	28	11	according	accord	VERB
faba-88	28	12	to	to	ADP
faba-88	28	13	iai	iai	NOUN
faba-88	28	14	in	in	ADP
faba-88	28	15	sak	sak	PROPN
faba-88	28	16	etap	etap	NOUN
faba-88	28	17	1.1	1.1	NUM
faba-88	28	18	(	(	PUNCT
faba-88	28	19	2009	2009	NUM
faba-88	28	20	)	)	PUNCT
faba-88	28	21	,	,	PUNCT
faba-88	28	22	accounting	accounting	NOUN
faba-88	28	23	standards	standard	NOUN
faba-88	28	24	for	for	ADP
faba-88	28	25	entities	entity	NOUN
faba-88	28	26	without	without	ADP
faba-88	28	27	public	public	ADJ
faba-88	28	28	accountability	accountability	NOUN
faba-88	28	29	(	(	PUNCT
faba-88	28	30	sak	sak	PROPN
faba-88	28	31	etap	etap	NOUN
faba-88	28	32	)	)	PUNCT
faba-88	28	33	are	be	AUX
faba-88	28	34	intended	intend	VERB
faba-88	28	35	for	for	ADP
faba-88	28	36	use	use	NOUN
faba-88	28	37	by	by	ADP
faba-88	28	38	entities	entity	NOUN
faba-88	28	39	without	without	ADP
faba-88	28	40	public	public	ADJ
faba-88	28	41	accountability	accountability	NOUN
faba-88	28	42	.	.	PUNCT
faba-88	29	1	financial	financial	ADJ
faba-88	29	2	accounting	accounting	NOUN
faba-88	29	3	standards	standard	NOUN
faba-88	29	4	for	for	ADP
faba-88	29	5	entities	entity	NOUN
faba-88	29	6	without	without	ADP
faba-88	29	7	public	public	ADJ
faba-88	29	8	accountability	accountability	NOUN
faba-88	29	9	(	(	PUNCT
faba-88	29	10	sak	sak	NOUN
faba-88	29	11	etap	etap	NOUN
faba-88	29	12	)	)	PUNCT
faba-88	29	13	or	or	CCONJ
faba-88	29	14	the	the	DET
faba-88	29	15	indonesian	indonesian	ADJ
faba-88	29	16	accounting	accounting	NOUN
faba-88	29	17	standards	standard	NOUN
faba-88	29	18	for	for	ADP
faba-88	29	19	non	non	ADJ
faba-88	29	20	-	-	ADJ
faba-88	29	21	publicly	publicly	ADV
faba-88	29	22	-	-	PUNCT
faba-88	29	23	accountable	accountable	ADJ
faba-88	29	24	entities	entity	NOUN
faba-88	29	25	,	,	PUNCT
faba-88	29	26	and	and	CCONJ
faba-88	29	27	was	be	AUX
faba-88	29	28	approved	approve	VERB
faba-88	29	29	by	by	ADP
faba-88	29	30	dsak	dsak	PROPN
faba-88	29	31	iai	iai	PROPN
faba-88	29	32	on	on	ADP
faba-88	29	33	may	may	PROPN
faba-88	29	34	19	19	NUM
faba-88	29	35	,	,	PUNCT
faba-88	29	36	2009	2009	NUM
faba-88	29	37	.	.	PUNCT
faba-88	30	1	the	the	DET
faba-88	30	2	bounded	bounded	ADJ
faba-88	30	3	rationality	rationality	NOUN
faba-88	30	4	theory	theory	NOUN
faba-88	30	5	developed	develop	VERB
faba-88	30	6	by	by	ADP
faba-88	30	7	simon	simon	PROPN
faba-88	30	8	(	(	PUNCT
faba-88	30	9	1997	1997	NUM
faba-88	30	10	)	)	PUNCT
faba-88	30	11	explained	explain	VERB
faba-88	30	12	why	why	SCONJ
faba-88	30	13	humans	human	NOUN
faba-88	30	14	failed	fail	VERB
faba-88	30	15	to	to	PART
faba-88	30	16	completely	completely	ADV
faba-88	30	17	think	think	VERB
faba-88	30	18	rationally	rationally	ADV
faba-88	30	19	.	.	PUNCT
faba-88	31	1	the	the	DET
faba-88	31	2	causes	cause	NOUN
faba-88	31	3	include	include	VERB
faba-88	31	4	:	:	PUNCT
faba-88	31	5	1	1	NUM
faba-88	31	6	)	)	PUNCT
faba-88	31	7	.	.	PUNCT
faba-88	32	1	limited	limit	VERB
faba-88	32	2	ability	ability	NOUN
faba-88	32	3	to	to	PART
faba-88	32	4	obtain	obtain	VERB
faba-88	32	5	information	information	NOUN
faba-88	32	6	and	and	CCONJ
faba-88	32	7	2	2	NUM
faba-88	32	8	)	)	PUNCT
faba-88	32	9	.	.	PUNCT
faba-88	33	1	using	use	VERB
faba-88	33	2	the	the	DET
faba-88	33	3	judgmental	judgmental	ADJ
faba-88	33	4	heuristics	heuristic	NOUN
faba-88	33	5	.	.	PUNCT
faba-88	34	1	heuristic	heuristic	ADJ
faba-88	34	2	is	be	AUX
faba-88	34	3	the	the	DET
faba-88	34	4	basic	basic	ADJ
faba-88	34	5	rule	rule	NOUN
faba-88	34	6	or	or	CCONJ
faba-88	34	7	the	the	DET
faba-88	34	8	shortcut	shortcut	NOUN
faba-88	34	9	used	use	VERB
faba-88	34	10	by	by	ADP
faba-88	34	11	someone	someone	PRON
faba-88	34	12	to	to	PART
faba-88	34	13	simplify	simplify	VERB
faba-88	34	14	processing	process	VERB
faba-88	34	15	information	information	NOUN
faba-88	34	16	to	to	ADP
faba-88	34	17	the	the	DET
faba-88	34	18	memory	memory	NOUN
faba-88	34	19	(	(	PUNCT
faba-88	34	20	brain	brain	NOUN
faba-88	34	21	)	)	PUNCT
faba-88	34	22	.	.	PUNCT
faba-88	35	1	there	there	PRON
faba-88	35	2	are	be	VERB
faba-88	35	3	two	two	NUM
faba-88	35	4	judgmental	judgmental	ADJ
faba-88	35	5	heuristic	heuristic	ADJ
faba-88	35	6	types	type	NOUN
faba-88	35	7	:	:	PUNCT
faba-88	35	8	tendency	tendency	NOUN
faba-88	35	9	based	base	VERB
faba-88	35	10	on	on	ADP
faba-88	35	11	the	the	DET
faba-88	35	12	information	information	NOUN
faba-88	35	13	existing	exist	VERB
faba-88	35	14	in	in	ADP
faba-88	35	15	the	the	DET
faba-88	35	16	memory	memory	NOUN
faba-88	35	17	(	(	PUNCT
faba-88	35	18	availability	availability	NOUN
faba-88	35	19	heuristic	heuristic	NOUN
faba-88	35	20	)	)	PUNCT
faba-88	35	21	and	and	CCONJ
faba-88	35	22	tendency	tendency	NOUN
faba-88	35	23	valuing	value	VERB
faba-88	35	24	something	something	PRON
faba-88	35	25	based	base	VERB
faba-88	35	26	on	on	ADP
faba-88	35	27	what	what	PRON
faba-88	35	28	he	he	PRON
faba-88	35	29	/	/	PUNCT
faba-88	35	30	she	she	PRON
faba-88	35	31	has	have	AUX
faba-88	35	32	known	know	VERB
faba-88	35	33	before	before	ADV
faba-88	35	34	(	(	PUNCT
faba-88	35	35	representativeness	representativeness	ADJ
faba-88	35	36	heuristic	heuristic	NOUN
faba-88	35	37	)	)	PUNCT
faba-88	35	38	.	.	PUNCT
faba-88	36	1	this	this	DET
faba-88	36	2	research	research	NOUN
faba-88	36	3	tried	try	VERB
faba-88	36	4	to	to	PART
faba-88	36	5	apply	apply	VERB
faba-88	36	6	an	an	DET
faba-88	36	7	alternative	alternative	ADJ
faba-88	36	8	model	model	NOUN
faba-88	36	9	expected	expect	VERB
faba-88	36	10	to	to	PART
faba-88	36	11	possibly	possibly	ADV
faba-88	36	12	explain	explain	VERB
faba-88	36	13	the	the	DET
faba-88	36	14	implementation	implementation	NOUN
faba-88	36	15	process	process	NOUN
faba-88	36	16	phenomena	phenomenon	NOUN
faba-88	36	17	of	of	ADP
faba-88	36	18	indonesian	indonesian	ADJ
faba-88	36	19	accounting	accounting	NOUN
faba-88	36	20	standards	standard	NOUN
faba-88	36	21	for	for	ADP
faba-88	36	22	non	non	ADJ
faba-88	36	23	-	-	ADJ
faba-88	36	24	publicly	publicly	ADV
faba-88	36	25	-	-	PUNCT
faba-88	36	26	accountable	accountable	ADJ
faba-88	36	27	entities	entity	NOUN
faba-88	36	28	in	in	ADP
faba-88	36	29	smes	sme	NOUN
faba-88	36	30	in	in	ADP
faba-88	36	31	banyumas	banyumas	PROPN
faba-88	36	32	regency	regency	PROPN
faba-88	36	33	.	.	PUNCT
faba-88	37	1	according	accord	VERB
faba-88	37	2	to	to	ADP
faba-88	37	3	the	the	DET
faba-88	37	4	mentioned	mention	VERB
faba-88	37	5	theoretical	theoretical	ADJ
faba-88	37	6	and	and	CCONJ
faba-88	37	7	conceptual	conceptual	ADJ
faba-88	37	8	framework	framework	NOUN
faba-88	37	9	and	and	CCONJ
faba-88	37	10	based	base	VERB
faba-88	37	11	on	on	ADP
faba-88	37	12	the	the	DET
faba-88	37	13	study	study	NOUN
faba-88	37	14	’s	’s	PART
faba-88	37	15	problem	problem	NOUN
faba-88	37	16	,	,	PUNCT
faba-88	37	17	questions	question	NOUN
faba-88	37	18	and	and	CCONJ
faba-88	37	19	objectives	objective	NOUN
faba-88	37	20	,	,	PUNCT
faba-88	37	21	our	our	PRON
faba-88	37	22	hypotheses	hypothesis	NOUN
faba-88	37	23	are	be	AUX
faba-88	37	24	placed	place	VERB
faba-88	37	25	as	as	SCONJ
faba-88	37	26	follows	follow	VERB
faba-88	37	27	:	:	PUNCT
faba-88	37	28	h1	h1	NOUN
faba-88	37	29	:	:	PUNCT
faba-88	37	30	concept	concept	NOUN
faba-88	37	31	of	of	ADP
faba-88	37	32	rationality	rationality	NOUN
faba-88	37	33	has	have	VERB
faba-88	37	34	an	an	DET
faba-88	37	35	affects	affect	NOUN
faba-88	37	36	to	to	ADP
faba-88	37	37	the	the	DET
faba-88	37	38	implementation	implementation	NOUN
faba-88	37	39	of	of	ADP
faba-88	37	40	sak	sak	PROPN
faba-88	37	41	etap	etap	NOUN
faba-88	37	42	on	on	ADP
faba-88	37	43	smes	sme	NOUN
faba-88	37	44	in	in	ADP
faba-88	37	45	banyuma	banyuma	PROPN
faba-88	37	46	regency	regency	PROPN
faba-88	37	47	finance	finance	PROPN
faba-88	37	48	,	,	PUNCT
faba-88	37	49	accounting	accounting	NOUN
faba-88	37	50	and	and	CCONJ
faba-88	37	51	business	business	NOUN
faba-88	37	52	analysis	analysis	NOUN
faba-88	37	53	3	3	NUM
faba-88	37	54	(	(	PUNCT
faba-88	37	55	2	2	NUM
faba-88	37	56	)	)	PUNCT
faba-88	37	57	2021	2021	NUM
faba-88	37	58	173	173	NUM
faba-88	37	59	h2	h2	NOUN
faba-88	37	60	:	:	PUNCT
faba-88	37	61	limitations	limitation	NOUN
faba-88	37	62	of	of	ADP
faba-88	37	63	obtaining	obtain	VERB
faba-88	37	64	information	information	NOUN
faba-88	37	65	has	have	VERB
faba-88	37	66	an	an	DET
faba-88	37	67	affect	affect	NOUN
faba-88	37	68	to	to	ADP
faba-88	37	69	the	the	DET
faba-88	37	70	implementation	implementation	NOUN
faba-88	37	71	of	of	ADP
faba-88	37	72	sak	sak	PROPN
faba-88	37	73	etap	etap	NOUN
faba-88	37	74	on	on	ADP
faba-88	37	75	smes	sme	NOUN
faba-88	37	76	in	in	ADP
faba-88	37	77	banyumsa	banyumsa	PROPN
faba-88	37	78	regency	regency	PROPN
faba-88	37	79	h3	h3	NOUN
faba-88	37	80	:	:	PUNCT
faba-88	37	81	availability	availability	NOUN
faba-88	37	82	heuristics	heuristic	NOUN
faba-88	37	83	and	and	CCONJ
faba-88	37	84	representativeness	representativeness	ADJ
faba-88	37	85	heuristics	heuristic	NOUN
faba-88	37	86	has	have	VERB
faba-88	37	87	an	an	DET
faba-88	37	88	affect	affect	NOUN
faba-88	37	89	to	to	ADP
faba-88	37	90	the	the	DET
faba-88	37	91	implementation	implementation	NOUN
faba-88	37	92	of	of	ADP
faba-88	37	93	sak	sak	PROPN
faba-88	37	94	etap	etap	NOUN
faba-88	37	95	on	on	ADP
faba-88	37	96	smes	sme	NOUN
faba-88	37	97	in	in	ADP
faba-88	37	98	banyumas	banyumas	PROPN
faba-88	37	99	regency	regency	PROPN
faba-88	37	100	results	result	NOUN
faba-88	37	101	and	and	CCONJ
faba-88	37	102	discussion	discussion	VERB
faba-88	37	103	the	the	DET
faba-88	37	104	influence	influence	NOUN
faba-88	37	105	of	of	ADP
faba-88	37	106	rationality	rationality	NOUN
faba-88	37	107	concept	concept	NOUN
faba-88	37	108	on	on	ADP
faba-88	37	109	the	the	DET
faba-88	37	110	implementation	implementation	NOUN
faba-88	37	111	of	of	ADP
faba-88	37	112	indonesian	indonesian	ADJ
faba-88	37	113	accounting	accounting	NOUN
faba-88	37	114	standards	standard	NOUN
faba-88	37	115	for	for	ADP
faba-88	37	116	non	non	ADJ
faba-88	37	117	-	-	ADJ
faba-88	37	118	publicly	publicly	ADV
faba-88	37	119	-	-	PUNCT
faba-88	37	120	accountable	accountable	ADJ
faba-88	37	121	entities	entity	NOUN
faba-88	37	122	the	the	DET
faba-88	37	123	results	result	NOUN
faba-88	37	124	of	of	ADP
faba-88	37	125	data	datum	NOUN
faba-88	37	126	analysis	analysis	NOUN
faba-88	37	127	showed	show	VERB
faba-88	37	128	that	that	SCONJ
faba-88	37	129	rationality	rationality	NOUN
faba-88	37	130	concept	concept	NOUN
faba-88	37	131	influenced	influence	VERB
faba-88	37	132	the	the	DET
faba-88	37	133	implementation	implementation	NOUN
faba-88	37	134	of	of	ADP
faba-88	37	135	indonesian	indonesian	ADJ
faba-88	37	136	accounting	accounting	NOUN
faba-88	37	137	standards	standard	NOUN
faba-88	37	138	for	for	ADP
faba-88	37	139	non	non	ADJ
faba-88	37	140	-	-	ADJ
faba-88	37	141	publicly	publicly	ADV
faba-88	37	142	-	-	PUNCT
faba-88	37	143	accountable	accountable	ADJ
faba-88	37	144	entities	entity	NOUN
faba-88	37	145	.	.	PUNCT
faba-88	38	1	it	it	PRON
faba-88	38	2	means	mean	VERB
faba-88	38	3	that	that	SCONJ
faba-88	38	4	the	the	PRON
faba-88	38	5	higher	high	ADJ
faba-88	38	6	the	the	DET
faba-88	38	7	rationality	rationality	NOUN
faba-88	38	8	attitude	attitude	NOUN
faba-88	38	9	of	of	ADP
faba-88	38	10	sme	sme	NOUN
faba-88	38	11	actors	actor	NOUN
faba-88	38	12	to	to	ADP
faba-88	38	13	the	the	DET
faba-88	38	14	benefits	benefit	NOUN
faba-88	38	15	of	of	ADP
faba-88	38	16	indonesian	indonesian	ADJ
faba-88	38	17	accounting	accounting	NOUN
faba-88	38	18	standards	standard	NOUN
faba-88	38	19	for	for	ADP
faba-88	38	20	non	non	ADJ
faba-88	38	21	-	-	ADJ
faba-88	38	22	publiclyaccountable	publiclyaccountable	ADJ
faba-88	38	23	entities	entity	NOUN
faba-88	38	24	,	,	PUNCT
faba-88	38	25	the	the	PRON
faba-88	38	26	greater	great	ADJ
faba-88	38	27	the	the	DET
faba-88	38	28	influence	influence	NOUN
faba-88	38	29	on	on	ADP
faba-88	38	30	its	its	PRON
faba-88	38	31	acceptance	acceptance	NOUN
faba-88	38	32	to	to	ADP
faba-88	38	33	the	the	DET
faba-88	38	34	use	use	NOUN
faba-88	38	35	of	of	ADP
faba-88	38	36	indonesian	indonesian	ADJ
faba-88	38	37	accounting	accounting	NOUN
faba-88	38	38	standards	standard	NOUN
faba-88	38	39	for	for	ADP
faba-88	38	40	non	non	ADJ
faba-88	38	41	-	-	ADJ
faba-88	38	42	publicly	publicly	ADV
faba-88	38	43	-	-	PUNCT
faba-88	38	44	accountable	accountable	ADJ
faba-88	38	45	entities	entity	NOUN
faba-88	38	46	in	in	ADP
faba-88	38	47	managing	manage	VERB
faba-88	38	48	the	the	DET
faba-88	38	49	finance	finance	NOUN
faba-88	38	50	of	of	ADP
faba-88	38	51	smes	sme	NOUN
faba-88	38	52	in	in	ADP
faba-88	38	53	banyumas	banyumas	PROPN
faba-88	38	54	regency	regency	PROPN
faba-88	38	55	.	.	PUNCT
faba-88	39	1	the	the	DET
faba-88	39	2	sme	sme	PROPN
faba-88	39	3	actors	actor	NOUN
faba-88	39	4	in	in	ADP
faba-88	39	5	banyumas	banyumas	PROPN
faba-88	39	6	regency	regency	PROPN
faba-88	39	7	felt	feel	VERB
faba-88	39	8	that	that	SCONJ
faba-88	39	9	the	the	DET
faba-88	39	10	easiness	easiness	NOUN
faba-88	39	11	in	in	ADP
faba-88	39	12	learning	learn	VERB
faba-88	39	13	and	and	CCONJ
faba-88	39	14	using	use	VERB
faba-88	39	15	the	the	DET
faba-88	39	16	indonesian	indonesian	ADJ
faba-88	39	17	accounting	accounting	NOUN
faba-88	39	18	standards	standard	NOUN
faba-88	39	19	for	for	ADP
faba-88	39	20	non	non	ADJ
faba-88	39	21	-	-	ADJ
faba-88	39	22	publicly	publicly	ADV
faba-88	39	23	-	-	PUNCT
faba-88	39	24	accountable	accountable	ADJ
faba-88	39	25	entities	entity	NOUN
faba-88	39	26	can	can	AUX
faba-88	39	27	facilitate	facilitate	VERB
faba-88	39	28	the	the	DET
faba-88	39	29	efforts	effort	NOUN
faba-88	39	30	to	to	PART
faba-88	39	31	manage	manage	VERB
faba-88	39	32	their	their	PRON
faba-88	39	33	business	business	NOUN
faba-88	39	34	finance	finance	NOUN
faba-88	39	35	.	.	PUNCT
faba-88	40	1	the	the	DET
faba-88	40	2	easiness	easiness	NOUN
faba-88	40	3	felt	feel	VERB
faba-88	40	4	by	by	ADP
faba-88	40	5	the	the	DET
faba-88	40	6	sme	sme	PROPN
faba-88	40	7	actors	actor	NOUN
faba-88	40	8	increased	increase	VERB
faba-88	40	9	the	the	DET
faba-88	40	10	confidence	confidence	NOUN
faba-88	40	11	of	of	ADP
faba-88	40	12	sme	sme	NOUN
faba-88	40	13	actors	actor	NOUN
faba-88	40	14	in	in	ADP
faba-88	40	15	banyumas	banyumas	PROPN
faba-88	40	16	regency	regency	PROPN
faba-88	40	17	to	to	PART
faba-88	40	18	use	use	VERB
faba-88	40	19	the	the	DET
faba-88	40	20	indonesian	indonesian	ADJ
faba-88	40	21	accounting	accounting	NOUN
faba-88	40	22	standards	standard	NOUN
faba-88	40	23	for	for	ADP
faba-88	40	24	non	non	ADJ
faba-88	40	25	-	-	ADJ
faba-88	40	26	publicly	publicly	ADV
faba-88	40	27	-	-	PUNCT
faba-88	40	28	accountable	accountable	ADJ
faba-88	40	29	entities	entity	NOUN
faba-88	40	30	.	.	PUNCT
faba-88	41	1	the	the	DET
faba-88	41	2	result	result	NOUN
faba-88	41	3	of	of	ADP
faba-88	41	4	this	this	DET
faba-88	41	5	research	research	NOUN
faba-88	41	6	was	be	AUX
faba-88	41	7	in	in	ADP
faba-88	41	8	line	line	NOUN
faba-88	41	9	with	with	ADP
faba-88	41	10	the	the	DET
faba-88	41	11	concept	concept	NOUN
faba-88	41	12	of	of	ADP
faba-88	41	13	bounded	bounded	ADJ
faba-88	41	14	rationality	rationality	NOUN
faba-88	41	15	theory	theory	NOUN
faba-88	41	16	previously	previously	ADV
faba-88	41	17	conducted	conduct	VERB
faba-88	41	18	by	by	ADP
faba-88	41	19	perrin	perrin	NOUN
faba-88	41	20	et	et	PROPN
faba-88	41	21	al	al	PROPN
faba-88	41	22	.	.	PROPN
faba-88	42	1	(	(	PUNCT
faba-88	42	2	2001	2001	NUM
faba-88	42	3	)	)	PUNCT
faba-88	42	4	,	,	PUNCT
faba-88	42	5	mclntosh	mclntosh	NOUN
faba-88	42	6	(	(	PUNCT
faba-88	42	7	2003	2003	NUM
faba-88	42	8	)	)	PUNCT
faba-88	42	9	explained	explain	VERB
faba-88	42	10	that	that	SCONJ
faba-88	42	11	framing	frame	VERB
faba-88	42	12	in	in	ADP
faba-88	42	13	bounded	bounded	ADJ
faba-88	42	14	theory	theory	NOUN
faba-88	42	15	influenced	influence	VERB
faba-88	42	16	someone	someone	PRON
faba-88	42	17	’s	’s	PART
faba-88	42	18	decision	decision	NOUN
faba-88	42	19	since	since	SCONJ
faba-88	42	20	an	an	DET
faba-88	42	21	individual	individual	NOUN
faba-88	42	22	perceived	perceive	VERB
faba-88	42	23	the	the	DET
faba-88	42	24	profit	profit	NOUN
faba-88	42	25	and	and	CCONJ
faba-88	42	26	loss	loss	NOUN
faba-88	42	27	differently	differently	ADV
faba-88	42	28	depending	depend	VERB
faba-88	42	29	on	on	ADP
faba-88	42	30	conditions	condition	NOUN
faba-88	42	31	.	.	PUNCT
faba-88	43	1	this	this	DET
faba-88	43	2	research	research	NOUN
faba-88	43	3	supported	support	VERB
faba-88	43	4	the	the	DET
faba-88	43	5	study	study	NOUN
faba-88	43	6	conducted	conduct	VERB
faba-88	43	7	by	by	ADP
faba-88	43	8	candra	candra	PROPN
faba-88	43	9	(	(	PUNCT
faba-88	43	10	2009	2009	NUM
faba-88	43	11	)	)	PUNCT
faba-88	43	12	analyzing	analyze	VERB
faba-88	43	13	the	the	DET
faba-88	43	14	influence	influence	NOUN
faba-88	43	15	of	of	ADP
faba-88	43	16	individual	individual	ADJ
faba-88	43	17	investor	investor	NOUN
faba-88	43	18	’s	’s	PART
faba-88	43	19	competencies	competency	NOUN
faba-88	43	20	on	on	ADP
faba-88	43	21	investor	investor	NOUN
faba-88	43	22	’s	’s	PART
faba-88	43	23	trading	trading	NOUN
faba-88	43	24	behaviors	behavior	NOUN
faba-88	43	25	in	in	ADP
faba-88	43	26	the	the	DET
faba-88	43	27	stock	stock	NOUN
faba-88	43	28	markets	market	NOUN
faba-88	43	29	,	,	PUNCT
faba-88	43	30	and	and	CCONJ
faba-88	43	31	that	that	SCONJ
faba-88	43	32	conducted	conduct	VERB
faba-88	43	33	by	by	ADP
faba-88	43	34	irwandi	irwandi	ADJ
faba-88	43	35	(	(	PUNCT
faba-88	43	36	2019	2019	NUM
faba-88	43	37	)	)	PUNCT
faba-88	43	38	revealing	reveal	VERB
faba-88	43	39	the	the	DET
faba-88	43	40	influence	influence	NOUN
faba-88	43	41	of	of	ADP
faba-88	43	42	rational	rational	ADJ
faba-88	43	43	thinking	thinking	NOUN
faba-88	43	44	on	on	ADP
faba-88	43	45	auditor	auditor	NOUN
faba-88	43	46	’s	’s	PART
faba-88	43	47	ability	ability	NOUN
faba-88	43	48	in	in	ADP
faba-88	43	49	detecting	detect	VERB
faba-88	43	50	fraud	fraud	NOUN
faba-88	43	51	.	.	PUNCT
faba-88	44	1	the	the	DET
faba-88	44	2	influence	influence	NOUN
faba-88	44	3	of	of	ADP
faba-88	44	4	limited	limited	ADJ
faba-88	44	5	information	information	NOUN
faba-88	44	6	to	to	ADP
faba-88	44	7	the	the	DET
faba-88	44	8	implementation	implementation	NOUN
faba-88	44	9	of	of	ADP
faba-88	44	10	indonesian	indonesian	ADJ
faba-88	44	11	accounting	accounting	NOUN
faba-88	44	12	standards	standard	NOUN
faba-88	44	13	for	for	ADP
faba-88	44	14	non	non	ADJ
faba-88	44	15	-	-	ADJ
faba-88	44	16	publicly	publicly	ADV
faba-88	44	17	-	-	PUNCT
faba-88	44	18	accountable	accountable	ADJ
faba-88	44	19	entities	entity	NOUN
faba-88	44	20	the	the	DET
faba-88	44	21	results	result	NOUN
faba-88	44	22	of	of	ADP
faba-88	44	23	data	datum	NOUN
faba-88	44	24	analysis	analysis	NOUN
faba-88	44	25	showed	show	VERB
faba-88	44	26	that	that	SCONJ
faba-88	44	27	limited	limited	ADJ
faba-88	44	28	information	information	NOUN
faba-88	44	29	negatively	negatively	ADV
faba-88	44	30	influenced	influence	VERB
faba-88	44	31	the	the	DET
faba-88	44	32	implementation	implementation	NOUN
faba-88	44	33	of	of	ADP
faba-88	44	34	indonesian	indonesian	ADJ
faba-88	44	35	accounting	accounting	NOUN
faba-88	44	36	standards	standard	NOUN
faba-88	44	37	for	for	ADP
faba-88	44	38	non	non	ADJ
faba-88	44	39	-	-	ADJ
faba-88	44	40	publicly	publicly	ADV
faba-88	44	41	-	-	PUNCT
faba-88	44	42	accountable	accountable	ADJ
faba-88	44	43	entities	entity	NOUN
faba-88	44	44	.	.	PUNCT
faba-88	45	1	the	the	DET
faba-88	45	2	bounded	bounded	ADJ
faba-88	45	3	rationality	rationality	NOUN
faba-88	45	4	theory	theory	NOUN
faba-88	45	5	developed	develop	VERB
faba-88	45	6	by	by	ADP
faba-88	45	7	simon	simon	PROPN
faba-88	45	8	(	(	PUNCT
faba-88	45	9	1997	1997	NUM
faba-88	45	10	)	)	PUNCT
faba-88	45	11	explained	explain	VERB
faba-88	45	12	why	why	SCONJ
faba-88	45	13	humans	human	NOUN
faba-88	45	14	failed	fail	VERB
faba-88	45	15	to	to	PART
faba-88	45	16	completely	completely	ADV
faba-88	45	17	think	think	VERB
faba-88	45	18	rationally	rationally	ADV
faba-88	45	19	.	.	PUNCT
faba-88	46	1	one	one	NUM
faba-88	46	2	causing	cause	VERB
faba-88	46	3	factor	factor	NOUN
faba-88	46	4	is	be	AUX
faba-88	46	5	someone	someone	PRON
faba-88	46	6	’s	’s	PART
faba-88	46	7	limitation	limitation	NOUN
faba-88	46	8	to	to	PART
faba-88	46	9	obtain	obtain	VERB
faba-88	46	10	information	information	NOUN
faba-88	46	11	.	.	PUNCT
faba-88	47	1	that	that	DET
faba-88	47	2	result	result	NOUN
faba-88	47	3	was	be	AUX
faba-88	47	4	in	in	ADP
faba-88	47	5	accordance	accordance	NOUN
faba-88	47	6	with	with	ADP
faba-88	47	7	the	the	DET
faba-88	47	8	facts	fact	NOUN
faba-88	47	9	found	find	VERB
faba-88	47	10	in	in	ADP
faba-88	47	11	the	the	DET
faba-88	47	12	field	field	NOUN
faba-88	47	13	experinced	experince	VERB
faba-88	47	14	by	by	ADP
faba-88	47	15	the	the	DET
faba-88	47	16	sme	sme	NOUN
faba-88	47	17	actors	actor	NOUN
faba-88	47	18	in	in	ADP
faba-88	47	19	banyumas	banyumas	PROPN
faba-88	47	20	regency	regency	PROPN
faba-88	47	21	.	.	PUNCT
faba-88	48	1	most	most	ADJ
faba-88	48	2	sme	sme	ADJ
faba-88	48	3	actors	actor	NOUN
faba-88	48	4	in	in	ADP
faba-88	48	5	banyumas	banyumas	PROPN
faba-88	48	6	regency	regency	PROPN
faba-88	48	7	have	have	AUX
faba-88	48	8	not	not	PART
faba-88	48	9	understood	understand	VERB
faba-88	48	10	what	what	PRON
faba-88	48	11	the	the	DET
faba-88	48	12	indonesian	indonesian	ADJ
faba-88	48	13	accounting	accounting	NOUN
faba-88	48	14	standards	standard	NOUN
faba-88	48	15	for	for	ADP
faba-88	48	16	non	non	ADJ
faba-88	48	17	-	-	ADJ
faba-88	48	18	publiclyaccountable	publiclyaccountable	ADJ
faba-88	48	19	entities	entity	NOUN
faba-88	48	20	is	be	AUX
faba-88	48	21	.	.	PUNCT
faba-88	49	1	thus	thus	ADV
faba-88	49	2	,	,	PUNCT
faba-88	49	3	it	it	PRON
faba-88	49	4	is	be	AUX
faba-88	49	5	greatly	greatly	ADV
faba-88	49	6	necessary	necessary	ADJ
faba-88	49	7	to	to	PART
faba-88	49	8	socialize	socialize	VERB
faba-88	49	9	the	the	DET
faba-88	49	10	indonesian	indonesian	ADJ
faba-88	49	11	accounting	accounting	NOUN
faba-88	49	12	standards	standard	NOUN
faba-88	49	13	for	for	ADP
faba-88	49	14	non	non	ADJ
faba-88	49	15	-	-	ADJ
faba-88	49	16	publicly	publicly	ADV
faba-88	49	17	-	-	PUNCT
faba-88	49	18	accountable	accountable	ADJ
faba-88	49	19	entities	entity	NOUN
faba-88	49	20	.	.	PUNCT
faba-88	50	1	the	the	DET
faba-88	50	2	sme	sme	PROPN
faba-88	50	3	actors	actor	NOUN
faba-88	50	4	have	have	AUX
faba-88	50	5	not	not	PART
faba-88	50	6	completely	completely	ADV
faba-88	50	7	understood	understand	VERB
faba-88	50	8	that	that	SCONJ
faba-88	50	9	the	the	DET
faba-88	50	10	implementation	implementation	NOUN
faba-88	50	11	of	of	ADP
faba-88	50	12	indonesian	indonesian	ADJ
faba-88	50	13	accounting	accounting	NOUN
faba-88	50	14	standards	standard	NOUN
faba-88	50	15	for	for	ADP
faba-88	50	16	non	non	ADJ
faba-88	50	17	-	-	ADJ
faba-88	50	18	publicly	publicly	ADV
faba-88	50	19	-	-	PUNCT
faba-88	50	20	accountable	accountable	ADJ
faba-88	50	21	entities	entity	NOUN
faba-88	50	22	in	in	ADP
faba-88	50	23	arranging	arrange	VERB
faba-88	50	24	the	the	DET
faba-88	50	25	sme	sme	ADJ
faba-88	50	26	financial	financial	ADJ
faba-88	50	27	reports	report	NOUN
faba-88	50	28	will	will	AUX
faba-88	50	29	provide	provide	VERB
faba-88	50	30	various	various	ADJ
faba-88	50	31	benefits	benefit	NOUN
faba-88	50	32	to	to	ADP
faba-88	50	33	the	the	DET
faba-88	50	34	business	business	NOUN
faba-88	50	35	management	management	NOUN
faba-88	50	36	.	.	PUNCT
faba-88	51	1	one	one	NUM
faba-88	51	2	of	of	ADP
faba-88	51	3	the	the	DET
faba-88	51	4	facilities	facility	NOUN
faba-88	51	5	is	be	AUX
faba-88	51	6	easiness	easiness	ADJ
faba-88	51	7	in	in	ADP
faba-88	51	8	obtaining	obtain	VERB
faba-88	51	9	capital	capital	NOUN
faba-88	51	10	from	from	ADP
faba-88	51	11	the	the	DET
faba-88	51	12	external	external	ADJ
faba-88	51	13	parties	party	NOUN
faba-88	51	14	(	(	PUNCT
faba-88	51	15	financial	financial	ADJ
faba-88	51	16	institutions	institution	NOUN
faba-88	51	17	)	)	PUNCT
faba-88	51	18	or	or	CCONJ
faba-88	51	19	investors	investor	NOUN
faba-88	51	20	.	.	PUNCT
faba-88	52	1	the	the	DET
faba-88	52	2	limited	limited	ADJ
faba-88	52	3	information	information	NOUN
faba-88	52	4	related	relate	VERB
faba-88	52	5	to	to	ADP
faba-88	52	6	the	the	DET
faba-88	52	7	indonesian	indonesian	ADJ
faba-88	52	8	accounting	accounting	NOUN
faba-88	52	9	standards	standard	NOUN
faba-88	52	10	for	for	ADP
faba-88	52	11	non	non	ADJ
faba-88	52	12	-	-	ADJ
faba-88	52	13	publicly	publicly	ADV
faba-88	52	14	-	-	PUNCT
faba-88	52	15	accountable	accountable	ADJ
faba-88	52	16	entities	entity	NOUN
faba-88	52	17	will	will	AUX
faba-88	52	18	inhibit	inhibit	VERB
faba-88	52	19	the	the	DET
faba-88	52	20	implementation	implementation	NOUN
faba-88	52	21	processes	process	NOUN
faba-88	52	22	of	of	ADP
faba-88	52	23	indonesian	indonesian	ADJ
faba-88	52	24	accounting	accounting	NOUN
faba-88	52	25	standards	standard	NOUN
faba-88	52	26	for	for	ADP
faba-88	52	27	non	non	ADJ
faba-88	52	28	-	-	ADJ
faba-88	52	29	publicly	publicly	ADV
faba-88	52	30	-	-	PUNCT
faba-88	52	31	accountable	accountable	ADJ
faba-88	52	32	entities	entity	NOUN
faba-88	52	33	.	.	PUNCT
faba-88	53	1	the	the	DET
faba-88	53	2	result	result	NOUN
faba-88	53	3	of	of	ADP
faba-88	53	4	this	this	DET
faba-88	53	5	research	research	NOUN
faba-88	53	6	supported	support	VERB
faba-88	53	7	the	the	DET
faba-88	53	8	study	study	NOUN
faba-88	53	9	conducted	conduct	VERB
faba-88	53	10	by	by	ADP
faba-88	53	11	wulandari	wulandari	ADJ
faba-88	53	12	(	(	PUNCT
faba-88	53	13	2011	2011	NUM
faba-88	53	14	)	)	PUNCT
faba-88	53	15	,	,	PUNCT
faba-88	53	16	prasetyani	prasetyani	NOUN
faba-88	53	17	(	(	PUNCT
faba-88	53	18	2011	2011	NUM
faba-88	53	19	)	)	PUNCT
faba-88	53	20	mentioning	mention	VERB
faba-88	53	21	that	that	SCONJ
faba-88	53	22	the	the	DET
faba-88	53	23	indonesian	indonesian	ADJ
faba-88	53	24	accounting	accounting	NOUN
faba-88	53	25	standards	standard	NOUN
faba-88	53	26	for	for	ADP
faba-88	53	27	non	non	ADJ
faba-88	53	28	-	-	ADJ
faba-88	53	29	publicly	publicly	ADV
faba-88	53	30	-	-	PUNCT
faba-88	53	31	accountable	accountable	ADJ
faba-88	53	32	entities	entity	NOUN
faba-88	53	33	has	have	AUX
faba-88	53	34	not	not	PART
faba-88	53	35	been	be	AUX
faba-88	53	36	implemented	implement	VERB
faba-88	53	37	as	as	ADP
faba-88	53	38	the	the	DET
faba-88	53	39	guidance	guidance	NOUN
faba-88	53	40	in	in	ADP
faba-88	53	41	arranging	arrange	VERB
faba-88	53	42	the	the	DET
faba-88	53	43	sme	sme	ADJ
faba-88	53	44	financial	financial	ADJ
faba-88	53	45	reports	report	NOUN
faba-88	53	46	in	in	ADP
faba-88	53	47	batik	batik	NOUN
faba-88	53	48	laweyan	laweyan	PROPN
faba-88	53	49	kampong	kampong	PROPN
faba-88	53	50	areas	area	NOUN
faba-88	53	51	.	.	PUNCT
faba-88	54	1	smes	sme	NOUN
faba-88	54	2	have	have	AUX
faba-88	54	3	not	not	PART
faba-88	54	4	been	be	AUX
faba-88	54	5	able	able	ADJ
faba-88	54	6	to	to	PART
faba-88	54	7	present	present	VERB
faba-88	54	8	the	the	DET
faba-88	54	9	financial	financial	ADJ
faba-88	54	10	reports	report	NOUN
faba-88	54	11	in	in	ADP
faba-88	54	12	accordance	accordance	NOUN
faba-88	54	13	with	with	ADP
faba-88	54	14	the	the	DET
faba-88	54	15	indonesian	indonesian	ADJ
faba-88	54	16	accounting	accounting	NOUN
faba-88	54	17	standards	standard	NOUN
faba-88	54	18	for	for	ADP
faba-88	54	19	non	non	ADJ
faba-88	54	20	-	-	ADJ
faba-88	54	21	publicly	publicly	ADV
faba-88	54	22	-	-	PUNCT
faba-88	54	23	accountable	accountable	ADJ
faba-88	54	24	entities	entity	NOUN
faba-88	54	25	because	because	SCONJ
faba-88	54	26	smes	sme	NOUN
faba-88	54	27	have	have	AUX
faba-88	54	28	not	not	PART
faba-88	54	29	known	know	VERB
faba-88	54	30	about	about	ADP
faba-88	54	31	the	the	DET
faba-88	54	32	existence	existence	NOUN
faba-88	54	33	of	of	ADP
faba-88	54	34	indonesian	indonesian	ADJ
faba-88	54	35	accounting	accounting	NOUN
faba-88	54	36	standards	standard	NOUN
faba-88	54	37	for	for	ADP
faba-88	54	38	non	non	ADJ
faba-88	54	39	-	-	ADJ
faba-88	54	40	publicly	publicly	ADV
faba-88	54	41	-	-	PUNCT
faba-88	54	42	accountable	accountable	ADJ
faba-88	54	43	entities	entity	NOUN
faba-88	54	44	regulating	regulate	VERB
faba-88	54	45	the	the	DET
faba-88	54	46	financial	financial	ADJ
faba-88	54	47	report	report	NOUN
faba-88	54	48	standards	standard	NOUN
faba-88	54	49	for	for	ADP
faba-88	54	50	their	their	PRON
faba-88	54	51	managed	manage	VERB
faba-88	54	52	entities	entity	NOUN
faba-88	54	53	.	.	PUNCT
faba-88	55	1	the	the	DET
faba-88	55	2	influence	influence	NOUN
faba-88	55	3	of	of	ADP
faba-88	55	4	availability	availability	NOUN
faba-88	55	5	and	and	CCONJ
faba-88	55	6	representative	representative	ADJ
faba-88	55	7	heuristic	heuristic	ADJ
faba-88	55	8	factors	factor	NOUN
faba-88	55	9	to	to	ADP
faba-88	55	10	the	the	DET
faba-88	55	11	implementation	implementation	NOUN
faba-88	55	12	of	of	ADP
faba-88	55	13	indonesian	indonesian	ADJ
faba-88	55	14	accounting	accounting	NOUN
faba-88	55	15	standards	standard	NOUN
faba-88	55	16	for	for	ADP
faba-88	55	17	non	non	ADJ
faba-88	55	18	-	-	ADJ
faba-88	55	19	publicly	publicly	ADV
faba-88	55	20	-	-	PUNCT
faba-88	55	21	accountable	accountable	ADJ
faba-88	55	22	entities	entity	NOUN
faba-88	55	23	the	the	DET
faba-88	55	24	results	result	NOUN
faba-88	55	25	of	of	ADP
faba-88	55	26	data	datum	NOUN
faba-88	55	27	analysis	analysis	NOUN
faba-88	55	28	showed	show	VERB
faba-88	55	29	that	that	SCONJ
faba-88	55	30	availability	availability	NOUN
faba-88	55	31	and	and	CCONJ
faba-88	55	32	representative	representative	ADJ
faba-88	55	33	heuristic	heuristic	NOUN
faba-88	55	34	influenced	influence	VERB
faba-88	55	35	the	the	DET
faba-88	55	36	implementation	implementation	NOUN
faba-88	55	37	of	of	ADP
faba-88	55	38	indonesian	indonesian	ADJ
faba-88	55	39	accounting	accounting	NOUN
faba-88	55	40	standards	standard	NOUN
faba-88	55	41	for	for	ADP
faba-88	55	42	non	non	ADJ
faba-88	55	43	-	-	ADJ
faba-88	55	44	publicly	publicly	ADV
faba-88	55	45	-	-	PUNCT
faba-88	55	46	accountable	accountable	ADJ
faba-88	55	47	entities	entity	NOUN
faba-88	55	48	.	.	PUNCT
faba-88	56	1	this	this	PRON
faba-88	56	2	was	be	AUX
faba-88	56	3	in	in	ADP
faba-88	56	4	accordance	accordance	NOUN
faba-88	56	5	with	with	ADP
faba-88	56	6	the	the	DET
faba-88	56	7	concept	concept	NOUN
faba-88	56	8	of	of	ADP
faba-88	56	9	bounded	bounded	ADJ
faba-88	56	10	rationality	rationality	NOUN
faba-88	56	11	theory	theory	NOUN
faba-88	56	12	developed	develop	VERB
faba-88	56	13	by	by	ADP
faba-88	56	14	simon	simon	PROPN
faba-88	56	15	(	(	PUNCT
faba-88	56	16	1997	1997	NUM
faba-88	56	17	)	)	PUNCT
faba-88	56	18	explaining	explain	VERB
faba-88	56	19	the	the	DET
faba-88	56	20	use	use	NOUN
faba-88	56	21	of	of	ADP
faba-88	56	22	judgmental	judgmental	ADJ
faba-88	56	23	heuristics	heuristic	NOUN
faba-88	56	24	.	.	PUNCT
faba-88	57	1	heuristic	heuristic	ADJ
faba-88	57	2	is	be	AUX
faba-88	57	3	the	the	DET
faba-88	57	4	basic	basic	ADJ
faba-88	57	5	rule	rule	NOUN
faba-88	57	6	or	or	CCONJ
faba-88	57	7	the	the	DET
faba-88	57	8	shortcut	shortcut	NOUN
faba-88	57	9	used	use	VERB
faba-88	57	10	by	by	ADP
faba-88	57	11	someone	someone	PRON
faba-88	57	12	to	to	PART
faba-88	57	13	simplify	simplify	VERB
faba-88	57	14	processing	process	VERB
faba-88	57	15	information	information	NOUN
faba-88	57	16	to	to	ADP
faba-88	57	17	the	the	DET
faba-88	57	18	memory	memory	NOUN
faba-88	57	19	(	(	PUNCT
faba-88	57	20	brain	brain	NOUN
faba-88	57	21	)	)	PUNCT
faba-88	57	22	.	.	PUNCT
faba-88	58	1	there	there	PRON
faba-88	58	2	are	be	VERB
faba-88	58	3	two	two	NUM
faba-88	58	4	judgmental	judgmental	ADJ
faba-88	58	5	heuristic	heuristic	ADJ
faba-88	58	6	types	type	NOUN
faba-88	58	7	:	:	PUNCT
faba-88	58	8	tendency	tendency	NOUN
faba-88	58	9	based	base	VERB
faba-88	58	10	on	on	ADP
faba-88	58	11	the	the	DET
faba-88	58	12	information	information	NOUN
faba-88	58	13	existing	exist	VERB
faba-88	58	14	in	in	ADP
faba-88	58	15	the	the	DET
faba-88	58	16	memory	memory	NOUN
faba-88	58	17	(	(	PUNCT
faba-88	58	18	availability	availability	NOUN
faba-88	58	19	heuristic	heuristic	NOUN
faba-88	58	20	)	)	PUNCT
faba-88	58	21	and	and	CCONJ
faba-88	58	22	tendency	tendency	NOUN
faba-88	58	23	valuing	value	VERB
faba-88	58	24	something	something	PRON
faba-88	58	25	based	base	VERB
faba-88	58	26	on	on	ADP
faba-88	58	27	what	what	PRON
faba-88	58	28	he	he	PRON
faba-88	58	29	/	/	PUNCT
faba-88	58	30	she	she	PRON
faba-88	58	31	has	have	AUX
faba-88	58	32	known	know	VERB
faba-88	58	33	before	before	ADV
faba-88	58	34	(	(	PUNCT
faba-88	58	35	representativeness	representativeness	ADJ
faba-88	58	36	heuristic	heuristic	NOUN
faba-88	58	37	)	)	PUNCT
faba-88	58	38	.	.	PUNCT
faba-88	59	1	the	the	DET
faba-88	59	2	tendency	tendency	NOUN
faba-88	59	3	of	of	ADP
faba-88	59	4	availability	availability	NOUN
faba-88	59	5	and	and	CCONJ
faba-88	59	6	representative	representative	ADJ
faba-88	59	7	heuristic	heuristic	NOUN
faba-88	59	8	on	on	ADP
faba-88	59	9	sme	sme	NOUN
faba-88	59	10	actors	actor	NOUN
faba-88	59	11	in	in	ADP
faba-88	59	12	banyumas	banyumas	PROPN
faba-88	59	13	regency	regency	PROPN
faba-88	59	14	will	will	AUX
faba-88	59	15	support	support	VERB
faba-88	59	16	the	the	DET
faba-88	59	17	acceptability	acceptability	NOUN
faba-88	59	18	of	of	ADP
faba-88	59	19	implementation	implementation	NOUN
faba-88	59	20	proseses	prosese	NOUN
faba-88	59	21	of	of	ADP
faba-88	59	22	indonesian	indonesian	ADJ
faba-88	59	23	accounting	accounting	NOUN
faba-88	59	24	standards	standard	NOUN
faba-88	59	25	for	for	ADP
faba-88	59	26	nonfinance	nonfinance	NOUN
faba-88	59	27	,	,	PUNCT
faba-88	59	28	accounting	accounting	NOUN
faba-88	59	29	and	and	CCONJ
faba-88	59	30	business	business	NOUN
faba-88	59	31	analysis	analysis	NOUN
faba-88	59	32	3	3	NUM
faba-88	59	33	(	(	PUNCT
faba-88	59	34	2	2	NUM
faba-88	59	35	)	)	PUNCT
faba-88	59	36	2021	2021	NUM
faba-88	59	37	174	174	NUM
faba-88	59	38	publicly	publicly	ADV
faba-88	59	39	-	-	PUNCT
faba-88	59	40	accountable	accountable	ADJ
faba-88	59	41	entities	entity	NOUN
faba-88	59	42	.	.	PUNCT
faba-88	60	1	the	the	PRON
faba-88	60	2	higher	high	ADJ
faba-88	60	3	the	the	DET
faba-88	60	4	tendency	tendency	NOUN
faba-88	60	5	perception	perception	NOUN
faba-88	60	6	of	of	ADP
faba-88	60	7	availability	availability	NOUN
faba-88	60	8	and	and	CCONJ
faba-88	60	9	representative	representative	ADJ
faba-88	60	10	heuristic	heuristic	NOUN
faba-88	60	11	on	on	ADP
faba-88	60	12	sme	sme	NOUN
faba-88	60	13	actors	actor	NOUN
faba-88	60	14	in	in	ADP
faba-88	60	15	banyumas	banyumas	PROPN
faba-88	60	16	regency	regency	PROPN
faba-88	60	17	related	relate	VERB
faba-88	60	18	to	to	ADP
faba-88	60	19	the	the	DET
faba-88	60	20	indonesian	indonesian	ADJ
faba-88	60	21	accounting	accounting	NOUN
faba-88	60	22	standards	standard	NOUN
faba-88	60	23	for	for	ADP
faba-88	60	24	nonpublicly	nonpublicly	ADV
faba-88	60	25	-	-	PUNCT
faba-88	60	26	accountable	accountable	ADJ
faba-88	60	27	entities	entity	NOUN
faba-88	60	28	,	,	PUNCT
faba-88	60	29	the	the	PRON
faba-88	60	30	higher	high	ADJ
faba-88	60	31	the	the	DET
faba-88	60	32	positive	positive	ADJ
faba-88	60	33	attitudes	attitude	NOUN
faba-88	60	34	to	to	PART
faba-88	60	35	use	use	VERB
faba-88	60	36	the	the	DET
faba-88	60	37	indonesian	indonesian	ADJ
faba-88	60	38	accounting	accounting	NOUN
faba-88	60	39	standards	standard	NOUN
faba-88	60	40	for	for	ADP
faba-88	60	41	non	non	ADJ
faba-88	60	42	-	-	ADJ
faba-88	60	43	publicly	publicly	ADV
faba-88	60	44	-	-	PUNCT
faba-88	60	45	accountable	accountable	ADJ
faba-88	60	46	entities	entity	NOUN
faba-88	60	47	belonging	belong	VERB
faba-88	60	48	to	to	ADP
faba-88	60	49	those	those	DET
faba-88	60	50	smes	sme	NOUN
faba-88	60	51	.	.	PUNCT
faba-88	61	1	the	the	DET
faba-88	61	2	sme	sme	PROPN
faba-88	61	3	actors	actor	NOUN
faba-88	61	4	in	in	ADP
faba-88	61	5	banyumas	banyumas	PROPN
faba-88	61	6	regency	regency	PROPN
faba-88	61	7	felt	feel	VERB
faba-88	61	8	that	that	SCONJ
faba-88	61	9	the	the	DET
faba-88	61	10	easiness	easiness	NOUN
faba-88	61	11	in	in	ADP
faba-88	61	12	learning	learn	VERB
faba-88	61	13	and	and	CCONJ
faba-88	61	14	using	use	VERB
faba-88	61	15	the	the	DET
faba-88	61	16	indonesian	indonesian	ADJ
faba-88	61	17	accounting	accounting	NOUN
faba-88	61	18	standards	standard	NOUN
faba-88	61	19	for	for	ADP
faba-88	61	20	nonpublicly	nonpublicly	ADV
faba-88	61	21	-	-	PUNCT
faba-88	61	22	accountable	accountable	ADJ
faba-88	61	23	entities	entity	NOUN
faba-88	61	24	can	can	AUX
faba-88	61	25	facilitate	facilitate	VERB
faba-88	61	26	their	their	PRON
faba-88	61	27	efforts	effort	NOUN
faba-88	61	28	to	to	PART
faba-88	61	29	manage	manage	VERB
faba-88	61	30	the	the	DET
faba-88	61	31	business	business	NOUN
faba-88	61	32	finance	finance	NOUN
faba-88	61	33	.	.	PUNCT
faba-88	62	1	the	the	DET
faba-88	62	2	easiness	easiness	NOUN
faba-88	62	3	felt	feel	VERB
faba-88	62	4	by	by	ADP
faba-88	62	5	the	the	DET
faba-88	62	6	sme	sme	PROPN
faba-88	62	7	actors	actor	NOUN
faba-88	62	8	increased	increase	VERB
faba-88	62	9	the	the	DET
faba-88	62	10	positive	positive	ADJ
faba-88	62	11	attitudes	attitude	NOUN
faba-88	62	12	of	of	ADP
faba-88	62	13	sme	sme	NOUN
faba-88	62	14	actors	actor	NOUN
faba-88	62	15	in	in	ADP
faba-88	62	16	banyumas	banyumas	PROPN
faba-88	62	17	regency	regency	PROPN
faba-88	62	18	to	to	PART
faba-88	62	19	use	use	VERB
faba-88	62	20	the	the	DET
faba-88	62	21	indonesian	indonesian	ADJ
faba-88	62	22	accounting	accounting	NOUN
faba-88	62	23	standards	standard	NOUN
faba-88	62	24	for	for	ADP
faba-88	62	25	non	non	ADJ
faba-88	62	26	-	-	ADJ
faba-88	62	27	publicly	publicly	ADV
faba-88	62	28	-	-	PUNCT
faba-88	62	29	accountable	accountable	ADJ
faba-88	62	30	entities	entity	NOUN
faba-88	62	31	.	.	PUNCT
faba-88	63	1	the	the	DET
faba-88	63	2	result	result	NOUN
faba-88	63	3	of	of	ADP
faba-88	63	4	this	this	DET
faba-88	63	5	research	research	NOUN
faba-88	63	6	supported	support	VERB
faba-88	63	7	the	the	DET
faba-88	63	8	concept	concept	NOUN
faba-88	63	9	of	of	ADP
faba-88	63	10	bounded	bounded	ADJ
faba-88	63	11	rationality	rationality	NOUN
faba-88	63	12	theory	theory	NOUN
faba-88	63	13	developed	develop	VERB
faba-88	63	14	by	by	ADP
faba-88	63	15	simon	simon	PROPN
faba-88	63	16	(	(	PUNCT
faba-88	63	17	1997	1997	NUM
faba-88	63	18	)	)	PUNCT
faba-88	63	19	.	.	PUNCT
faba-88	64	1	conclusion	conclusion	NOUN
faba-88	64	2	theoretically	theoretically	ADV
faba-88	64	3	,	,	PUNCT
faba-88	64	4	the	the	DET
faba-88	64	5	research	research	NOUN
faba-88	64	6	results	result	NOUN
faba-88	64	7	have	have	AUX
faba-88	64	8	proven	prove	VERB
faba-88	64	9	that	that	SCONJ
faba-88	64	10	the	the	DET
faba-88	64	11	concept	concept	NOUN
faba-88	64	12	of	of	ADP
faba-88	64	13	bounded	bounded	ADJ
faba-88	64	14	rationality	rationality	NOUN
faba-88	64	15	theory	theory	NOUN
faba-88	64	16	influences	influence	VERB
faba-88	64	17	the	the	DET
faba-88	64	18	intention	intention	NOUN
faba-88	64	19	in	in	ADP
faba-88	64	20	using	use	VERB
faba-88	64	21	the	the	DET
faba-88	64	22	indonesian	indonesian	ADJ
faba-88	64	23	accounting	accounting	NOUN
faba-88	64	24	standards	standard	NOUN
faba-88	64	25	for	for	ADP
faba-88	64	26	non	non	ADJ
faba-88	64	27	-	-	ADJ
faba-88	64	28	publicly	publicly	ADV
faba-88	64	29	-	-	PUNCT
faba-88	64	30	accountable	accountable	ADJ
faba-88	64	31	entities	entity	NOUN
faba-88	64	32	in	in	ADP
faba-88	64	33	banyumas	banyumas	PROPN
faba-88	64	34	regency	regency	PROPN
faba-88	64	35	.	.	PUNCT
faba-88	65	1	the	the	DET
faba-88	65	2	results	result	NOUN
faba-88	65	3	of	of	ADP
faba-88	65	4	this	this	DET
faba-88	65	5	research	research	NOUN
faba-88	65	6	support	support	NOUN
faba-88	65	7	the	the	DET
faba-88	65	8	concept	concept	NOUN
faba-88	65	9	developed	develop	VERB
faba-88	65	10	by	by	ADP
faba-88	65	11	simon	simon	PROPN
faba-88	65	12	(	(	PUNCT
faba-88	65	13	1997	1997	NUM
faba-88	65	14	)	)	PUNCT
faba-88	65	15	.	.	PUNCT
faba-88	66	1	the	the	DET
faba-88	66	2	use	use	NOUN
faba-88	66	3	of	of	ADP
faba-88	66	4	indonesian	indonesian	ADJ
faba-88	66	5	accounting	accounting	NOUN
faba-88	66	6	standards	standard	NOUN
faba-88	66	7	for	for	ADP
faba-88	66	8	non	non	ADJ
faba-88	66	9	-	-	ADJ
faba-88	66	10	publicly	publicly	ADV
faba-88	66	11	-	-	PUNCT
faba-88	66	12	accountable	accountable	ADJ
faba-88	66	13	entities	entity	NOUN
faba-88	66	14	has	have	AUX
faba-88	66	15	proven	proven	AUX
faba-88	66	16	not	not	PART
faba-88	66	17	completely	completely	ADV
faba-88	66	18	understood	understand	VERB
faba-88	66	19	by	by	ADP
faba-88	66	20	the	the	DET
faba-88	66	21	sme	sme	NOUN
faba-88	66	22	actors	actor	NOUN
faba-88	66	23	in	in	ADP
faba-88	66	24	banyumas	banyumas	PROPN
faba-88	66	25	regency	regency	PROPN
faba-88	66	26	,	,	PUNCT
faba-88	66	27	due	due	ADP
faba-88	66	28	to	to	ADP
faba-88	66	29	their	their	PRON
faba-88	66	30	lack	lack	NOUN
faba-88	66	31	of	of	ADP
faba-88	66	32	understanding	understanding	NOUN
faba-88	66	33	in	in	ADP
faba-88	66	34	arranging	arrange	VERB
faba-88	66	35	the	the	DET
faba-88	66	36	financial	financial	ADJ
faba-88	66	37	reports	report	NOUN
faba-88	66	38	and	and	CCONJ
faba-88	66	39	minimum	minimum	NOUN
faba-88	66	40	information	information	NOUN
faba-88	66	41	related	relate	VERB
faba-88	66	42	to	to	ADP
faba-88	66	43	the	the	DET
faba-88	66	44	indonesian	indonesian	ADJ
faba-88	66	45	accounting	accounting	NOUN
faba-88	66	46	standards	standard	NOUN
faba-88	66	47	for	for	ADP
faba-88	66	48	non	non	ADJ
faba-88	66	49	-	-	ADJ
faba-88	66	50	publicly	publicly	ADV
faba-88	66	51	-	-	PUNCT
faba-88	66	52	accountable	accountable	ADJ
faba-88	66	53	entities	entity	NOUN
faba-88	66	54	.	.	PUNCT
faba-88	67	1	this	this	DET
faba-88	67	2	research	research	NOUN
faba-88	67	3	suggests	suggest	VERB
faba-88	67	4	that	that	SCONJ
faba-88	67	5	the	the	DET
faba-88	67	6	government	government	NOUN
faba-88	67	7	,	,	PUNCT
faba-88	67	8	especially	especially	ADV
faba-88	67	9	the	the	DET
faba-88	67	10	workforce	workforce	NOUN
faba-88	67	11	,	,	PUNCT
faba-88	67	12	cooperative	cooperative	ADJ
faba-88	67	13	,	,	PUNCT
faba-88	67	14	and	and	CCONJ
faba-88	67	15	sme	sme	NOUN
faba-88	67	16	offices	office	NOUN
faba-88	67	17	should	should	AUX
faba-88	67	18	actively	actively	ADV
faba-88	67	19	play	play	VERB
faba-88	67	20	their	their	PRON
faba-88	67	21	important	important	ADJ
faba-88	67	22	role	role	NOUN
faba-88	67	23	in	in	ADP
faba-88	67	24	socializing	socialize	VERB
faba-88	67	25	the	the	DET
faba-88	67	26	benefits	benefit	NOUN
faba-88	67	27	of	of	ADP
faba-88	67	28	indonesian	indonesian	ADJ
faba-88	67	29	accounting	accounting	NOUN
faba-88	67	30	standards	standard	NOUN
faba-88	67	31	for	for	ADP
faba-88	67	32	non	non	ADJ
faba-88	67	33	-	-	ADJ
faba-88	67	34	publicly	publicly	ADV
faba-88	67	35	-	-	PUNCT
faba-88	67	36	accountable	accountable	ADJ
faba-88	67	37	entities	entity	NOUN
faba-88	67	38	to	to	ADP
faba-88	67	39	the	the	DET
faba-88	67	40	sme	sme	NOUN
faba-88	67	41	actors	actor	NOUN
faba-88	67	42	in	in	ADP
faba-88	67	43	banyumas	banyumas	PROPN
faba-88	67	44	regency	regency	PROPN
faba-88	67	45	.	.	PUNCT
faba-88	68	1	this	this	DET
faba-88	68	2	study	study	NOUN
faba-88	68	3	was	be	AUX
faba-88	68	4	only	only	ADV
faba-88	68	5	conducted	conduct	VERB
faba-88	68	6	in	in	ADP
faba-88	68	7	the	the	DET
faba-88	68	8	banyumas	banyumas	PROPN
faba-88	68	9	regency	regency	PROPN
faba-88	68	10	area	area	PROPN
faba-88	68	11	,	,	PUNCT
faba-88	68	12	so	so	SCONJ
faba-88	68	13	it	it	PRON
faba-88	68	14	can	can	AUX
faba-88	68	15	not	not	PART
faba-88	68	16	be	be	AUX
faba-88	68	17	generalized	generalize	VERB
faba-88	68	18	.	.	PUNCT
faba-88	69	1	in	in	ADP
faba-88	69	2	addition	addition	NOUN
faba-88	69	3	,	,	PUNCT
faba-88	69	4	the	the	DET
faba-88	69	5	covid-19	covid-19	PROPN
faba-88	69	6	pandemic	pandemic	ADJ
faba-88	69	7	situation	situation	NOUN
faba-88	69	8	has	have	AUX
faba-88	69	9	resulted	result	VERB
faba-88	69	10	in	in	ADP
faba-88	69	11	difficulties	difficulty	NOUN
faba-88	69	12	in	in	ADP
faba-88	69	13	communicating	communicate	VERB
faba-88	69	14	directly	directly	ADV
faba-88	69	15	with	with	ADP
faba-88	69	16	the	the	DET
faba-88	69	17	respondents	respondent	NOUN
faba-88	69	18	.	.	PUNCT
faba-88	70	1	references	reference	NOUN
faba-88	70	2	ariantini	ariantini	PROPN
faba-88	70	3	,	,	PUNCT
faba-88	70	4	gede	gede	PROPN
faba-88	70	5	luh	luh	PROPN
faba-88	70	6	lih	lih	PROPN
faba-88	70	7	,	,	PUNCT
faba-88	70	8	dkk	dkk	PROPN
faba-88	70	9	.	.	PROPN
faba-88	70	10	2014	2014	NUM
faba-88	70	11	.	.	PUNCT
faba-88	71	1	penerapan	penerapan	NOUN
faba-88	71	2	sak	sak	PROPN
faba-88	71	3	etap	etap	PROPN
faba-88	71	4	dalam	dalam	PROPN
faba-88	71	5	penyusunan	penyusunan	PROPN
faba-88	71	6	laporan	laporan	ADJ
faba-88	71	7	keuangan	keuangan	PROPN
faba-88	71	8	pada	pada	PROPN
faba-88	71	9	koperasi	koperasi	PROPN
faba-88	71	10	simpan	simpan	PROPN
faba-88	71	11	pinjam	pinjam	NOUN
faba-88	71	12	lembing	lembe	VERB
faba-88	71	13	sejahtera	sejahtera	PROPN
faba-88	71	14	mandiri	mandiri	NOUN
faba-88	71	15	.	.	PUNCT
faba-88	72	1	jurnal	jurnal	ADJ
faba-88	72	2	pendidikan	pendidikan	PROPN
faba-88	72	3	ekonomi	ekonomi	PROPN
faba-88	72	4	.	.	PUNCT
faba-88	73	1	indonesia	indonesia	PROPN
faba-88	73	2	:	:	PUNCT
faba-88	73	3	singaraja	singaraja	ADJ
faba-88	73	4	.	.	PUNCT
faba-88	74	1	bps.2016	bps.2016	PROPN
faba-88	74	2	.	.	PROPN
faba-88	74	3	statistik	statistik	PROPN
faba-88	74	4	usaha	usaha	PROPN
faba-88	74	5	kecil	kecil	PROPN
faba-88	74	6	dan	dan	PROPN
faba-88	74	7	menengah	menengah	PROPN
faba-88	74	8	2016	2016	NUM
faba-88	74	9	.	.	PUNCT
faba-88	75	1	badan	badan	PROPN
faba-88	75	2	pusat	pusat	PROPN
faba-88	75	3	statistik	statistik	PROPN
faba-88	75	4	edi	edi	PROPN
faba-88	75	5	susanto	susanto	PROPN
faba-88	75	6	,	,	PUNCT
faba-88	75	7	2011	2011	NUM
faba-88	75	8	.	.	PUNCT
faba-88	76	1	analisis	analisis	ADJ
faba-88	76	2	penerapan	penerapan	PROPN
faba-88	76	3	standar	standar	PROPN
faba-88	76	4	akuntansi	akuntansi	PROPN
faba-88	76	5	keuangan	keuangan	PROPN
faba-88	76	6	untuk	untuk	PROPN
faba-88	76	7	entitas	entitas	PROPN
faba-88	76	8	tanpa	tanpa	PROPN
faba-88	76	9	akuntabilitas	akuntabilita	NOUN
faba-88	76	10	publik	publik	PROPN
faba-88	76	11	(	(	PUNCT
faba-88	76	12	sak	sak	PROPN
faba-88	76	13	etap	etap	PROPN
faba-88	76	14	)	)	PUNCT
faba-88	76	15	di	di	PROPN
faba-88	76	16	ukm	ukm	PROPN
faba-88	76	17	kelurahan	kelurahan	PROPN
faba-88	76	18	mojongsongo	mojongsongo	PROPN
faba-88	76	19	kecamatan	kecamatan	PROPN
faba-88	76	20	jebres	jebre	NOUN
faba-88	76	21	.	.	PUNCT
faba-88	77	1	jurnal	jurnal	ADJ
faba-88	77	2	.	.	PUNCT
faba-88	77	3	surakarta	surakarta	PROPN
faba-88	77	4	.	.	PUNCT
faba-88	78	1	fithakurrahmah	fithakurrahmah	PROPN
faba-88	78	2	,	,	PUNCT
faba-88	78	3	2013	2013	NUM
faba-88	78	4	.	.	PUNCT
faba-88	79	1	pengaruh	pengaruh	VERB
faba-88	79	2	persepsi	persepsi	PROPN
faba-88	79	3	kemudahan	kemudahan	PROPN
faba-88	79	4	penggunaan	penggunaan	PROPN
faba-88	79	5	dan	dan	PROPN
faba-88	79	6	persepsi	persepsi	PROPN
faba-88	80	1	kegunaan	kegunaan	PROPN
faba-88	80	2	terhadap	terhadap	PROPN
faba-88	80	3	penggunaan	penggunaan	PROPN
faba-88	80	4	sak	sak	PROPN
faba-88	80	5	etap	etap	PROPN
faba-88	80	6	pada	pada	PROPN
faba-88	80	7	bank	bank	PROPN
faba-88	80	8	perkreditan	perkreditan	PROPN
faba-88	80	9	rakyat	rakyat	PROPN
faba-88	80	10	dimalang	dimalang	PROPN
faba-88	80	11	raya	raya	PROPN
faba-88	80	12	.	.	PUNCT
faba-88	81	1	artikel	artikel	PROPN
faba-88	81	2	ilmiah	ilmiah	PROPN
faba-88	81	3	fakultas	fakulta	VERB
faba-88	81	4	ekonomi	ekonomi	PROPN
faba-88	81	5	dan	dan	PROPN
faba-88	81	6	bisnis	bisnis	PROPN
faba-88	81	7	universitas	universitas	PROPN
faba-88	81	8	brawijaya	brawijaya	PROPN
faba-88	81	9	malang	malang	PROPN
faba-88	81	10	.	.	PUNCT
faba-88	82	1	di	di	PROPN
faba-88	82	2	akses	akse	VERB
faba-88	82	3	tanggal	tanggal	PROPN
faba-88	82	4	19	19	NUM
faba-88	82	5	september	september	PROPN
faba-88	82	6	2019	2019	NUM
faba-88	82	7	.	.	PUNCT
faba-88	83	1	ikatan	ikatan	PROPN
faba-88	83	2	akuntan	akuntan	PROPN
faba-88	83	3	indonesia	indonesia	PROPN
faba-88	83	4	.	.	PUNCT
faba-88	84	1	2009	2009	NUM
faba-88	84	2	.	.	PUNCT
faba-88	85	1	standar	standar	PROPN
faba-88	85	2	akuntansi	akuntansi	PROPN
faba-88	85	3	keuangan	keuangan	VERB
faba-88	85	4	entitas	entita	NOUN
faba-88	85	5	tanpa	tanpa	PROPN
faba-88	85	6	akuntabilitas	akuntabilita	NOUN
faba-88	85	7	publik	publik	PROPN
faba-88	85	8	(	(	PUNCT
faba-88	85	9	sak	sak	PROPN
faba-88	85	10	etap	etap	NOUN
faba-88	85	11	)	)	PUNCT
faba-88	85	12	.	.	PUNCT
faba-88	86	1	jakarta	jakarta	PROPN
faba-88	86	2	:	:	PUNCT
faba-88	86	3	dewan	dewan	PROPN
faba-88	86	4	standar	standar	PROPN
faba-88	86	5	akuntansi	akuntansi	PROPN
faba-88	86	6	keuangan	keuangan	PROPN
faba-88	86	7	.	.	PUNCT
faba-88	87	1	ikatan	ikatan	PROPN
faba-88	87	2	akuntan	akuntan	PROPN
faba-88	87	3	indonesia	indonesia	PROPN
faba-88	87	4	.	.	PUNCT
faba-88	88	1	2013	2013	NUM
faba-88	88	2	.	.	PUNCT
faba-88	89	1	standar	standar	PROPN
faba-88	89	2	akuntansi	akuntansi	PROPN
faba-88	89	3	keuangan	keuangan	VERB
faba-88	89	4	entitas	entita	NOUN
faba-88	89	5	tanpa	tanpa	PROPN
faba-88	89	6	akuntabilitas	akuntabilita	NOUN
faba-88	89	7	publik	publik	PROPN
faba-88	89	8	(	(	PUNCT
faba-88	89	9	sak	sak	PROPN
faba-88	89	10	etap	etap	NOUN
faba-88	89	11	)	)	PUNCT
faba-88	89	12	.	.	PUNCT
faba-88	90	1	jakarta	jakarta	PROPN
faba-88	90	2	:	:	PUNCT
faba-88	91	1	ikatan	ikatan	PROPN
faba-88	91	2	akuntan	akuntan	PROPN
faba-88	91	3	indonesia	indonesia	PROPN
faba-88	91	4	kementerian	kementerian	PROPN
faba-88	91	5	luar	luar	PROPN
faba-88	91	6	negeri	negeri	PROPN
faba-88	91	7	.	.	PUNCT
faba-88	92	1	2020	2020	NUM
faba-88	92	2	.	.	PUNCT
faba-88	93	1	kebijakan	kebijakan	PROPN
faba-88	93	2	pemerintah	pemerintah	PROPN
faba-88	94	1	republik	republik	PROPN
faba-88	94	2	indonesia	indonesia	PROPN
faba-88	94	3	terkait	terkait	PROPN
faba-88	94	4	wabah	wabah	NOUN
faba-88	94	5	covid-19	covid-19	PROPN
faba-88	94	6	.	.	PROPN
faba-88	94	7	diakses	diakse	VERB
faba-88	94	8	pada	pada	PROPN
faba-88	94	9	12	12	NUM
faba-88	94	10	oktober	oktober	PROPN
faba-88	94	11	dari	dari	PROPN
faba-88	94	12	kemlu	kemlu	PROPN
faba-88	94	13	https://kemlu.go.id/mifflin	https://kemlu.go.id/mifflin	PROPN
faba-88	94	14	company	company	NOUN
faba-88	94	15	,	,	PUNCT
faba-88	94	16	boston	boston	PROPN
faba-88	94	17	.	.	PROPN
faba-88	95	1	ndubisi	ndubisi	PROPN
faba-88	95	2	,	,	PUNCT
faba-88	95	3	oli	oli	PROPN
faba-88	95	4	nelson	nelson	PROPN
faba-88	95	5	.	.	PUNCT
faba-88	96	1	2005	2005	NUM
faba-88	96	2	.	.	PUNCT
faba-88	97	1	effect	effect	NOUN
faba-88	97	2	of	of	ADP
faba-88	97	3	perception	perception	NOUN
faba-88	97	4	and	and	CCONJ
faba-88	97	5	personal	personal	ADJ
faba-88	97	6	traits	trait	NOUN
faba-88	97	7	on	on	ADP
faba-88	97	8	computer	computer	PROPN
faba-88	97	9	o'donnell	o'donnell	PROPN
faba-88	97	10	,	,	PUNCT
faba-88	97	11	e.	e.	PROPN
faba-88	97	12	,	,	PUNCT
faba-88	97	13	dan	dan	PROPN
faba-88	97	14	j.	j.	PROPN
faba-88	97	15	david	david	PROPN
faba-88	97	16	.	.	PROPN
faba-88	97	17	2000	2000	NUM
faba-88	97	18	.	.	PUNCT
faba-88	98	1	"	"	PUNCT
faba-88	98	2	how	how	SCONJ
faba-88	98	3	information	information	NOUN
faba-88	98	4	systems	system	NOUN
faba-88	98	5	influence	influence	NOUN
faba-88	98	6	user	user	NOUN
faba-88	98	7	decisions	decision	NOUN
faba-88	98	8	:	:	PUNCT
faba-88	98	9	a	a	DET
faba-88	98	10	research	research	NOUN
faba-88	98	11	framework	framework	NOUN
faba-88	98	12	and	and	CCONJ
faba-88	98	13	literature	literature	NOUN
faba-88	98	14	review	review	PROPN
faba-88	98	15	"	"	PUNCT
faba-88	98	16	.	.	PUNCT
faba-88	99	1	international	international	ADJ
faba-88	99	2	journal	journal	PROPN
faba-88	99	3	accountinginformation	accountinginformation	NOUN
faba-88	99	4	system	system	NOUN
faba-88	99	5	,	,	PUNCT
faba-88	99	6	vol	vol	NOUN
faba-88	99	7	.	.	PROPN
faba-88	99	8	1	1	NUM
faba-88	99	9	,	,	PUNCT
faba-88	99	10	no	no	INTJ
faba-88	99	11	.	.	PROPN
faba-88	99	12	,	,	PUNCT
faba-88	99	13	hlm	hlm	X
faba-88	99	14	:	:	PUNCT
faba-88	99	15	178	178	NUM
faba-88	99	16	-	-	SYM
faba-88	99	17	203	203	NUM
faba-88	99	18	.	.	PUNCT
faba-88	100	1	orgad	orgad	PROPN
faba-88	100	2	,	,	PUNCT
faba-88	100	3	m.	m.	PROPN
faba-88	100	4	s.	s.	PROPN
faba-88	100	5	,	,	PUNCT
faba-88	100	6	dan	dan	PROPN
faba-88	100	7	m.	m.	PROPN
faba-88	100	8	toledano	toledano	PROPN
faba-88	100	9	.	.	PUNCT
faba-88	101	1	2011	2011	NUM
faba-88	101	2	.	.	PUNCT
faba-88	102	1	"	"	PUNCT
faba-88	102	2	strategic	strategic	ADJ
faba-88	102	3	framing	framing	NOUN
faba-88	102	4	:	:	PUNCT
faba-88	102	5	indigenous	indigenous	ADJ
faba-88	102	6	culture	culture	NOUN
faba-88	102	7	,	,	PUNCT
faba-88	102	8	identity	identity	NOUN
faba-88	102	9	,	,	PUNCT
faba-88	102	10	and	and	CCONJ
faba-88	102	11	politics	politic	NOUN
faba-88	102	12	"	"	PUNCT
faba-88	102	13	.	.	PUNCT
faba-88	103	1	journal	journal	PROPN
faba-88	103	2	of	of	ADP
faba-88	103	3	public	public	ADJ
faba-88	103	4	affairs	affair	NOUN
faba-88	103	5	,	,	PUNCT
faba-88	103	6	vol	vol	NOUN
faba-88	103	7	.	.	PROPN
faba-88	103	8	11	11	NUM
faba-88	103	9	,	,	PUNCT
faba-88	103	10	no	no	INTJ
faba-88	103	11	.	.	NOUN
faba-88	103	12	4	4	NUM
faba-88	103	13	,	,	PUNCT
faba-88	103	14	hlm	hlm	X
faba-88	103	15	:	:	PUNCT
faba-88	103	16	325	325	NUM
faba-88	103	17	-	-	SYM
faba-88	103	18	333	333	NUM
faba-88	103	19	.	.	PUNCT
faba-88	104	1	robbins	robbins	PROPN
faba-88	104	2	,	,	PUNCT
faba-88	104	3	s.	s.	PROPN
faba-88	104	4	p.	p.	PROPN
faba-88	104	5	,	,	PUNCT
faba-88	104	6	dan	dan	PROPN
faba-88	104	7	t.	t.	PROPN
faba-88	104	8	a.	a.	PROPN
faba-88	104	9	judge	judge	PROPN
faba-88	104	10	.	.	PUNCT
faba-88	105	1	2015	2015	NUM
faba-88	105	2	.	.	PUNCT
faba-88	106	1	organizational	organizational	ADJ
faba-88	106	2	behavior	behavior	NOUN
faba-88	106	3	,	,	PUNCT
faba-88	106	4	16th	16th	ADJ
faba-88	106	5	ed	ed	NOUN
faba-88	106	6	.	.	PUNCT
faba-88	107	1	16th	16th	ADJ
faba-88	107	2	ed	ed	NOUN
faba-88	107	3	.	.	PUNCT
faba-88	108	1	upper	upper	ADJ
faba-88	108	2	saddle	saddle	PROPN
faba-88	108	3	river	river	NOUN
faba-88	108	4	,	,	PUNCT
faba-88	108	5	new	new	PROPN
faba-88	108	6	jersey	jersey	PROPN
faba-88	108	7	,	,	PUNCT
faba-88	108	8	07458	07458	NUM
faba-88	108	9	:	:	PUNCT
faba-88	109	1	pearsen	pearsen	NOUN
faba-88	109	2	education	education	PROPN
faba-88	109	3	,	,	PUNCT
faba-88	109	4	inc	inc	PROPN
faba-88	109	5	.	.	PROPN
faba-88	109	6	rose	rise	VERB
faba-88	109	7	,	,	PUNCT
faba-88	109	8	j.	j.	PROPN
faba-88	109	9	m.	m.	PROPN
faba-88	109	10	2002	2002	NUM
faba-88	109	11	.	.	PUNCT
faba-88	110	1	"	"	PUNCT
faba-88	110	2	behavioral	behavioral	ADJ
faba-88	110	3	decision	decision	NOUN
faba-88	110	4	aid	aid	NOUN
faba-88	110	5	research	research	NOUN
faba-88	110	6	:	:	PUNCT
faba-88	110	7	decision	decision	NOUN
faba-88	110	8	aid	aid	NOUN
faba-88	110	9	use	use	NOUN
faba-88	110	10	and	and	CCONJ
faba-88	110	11	effects.in	effects.in	X
faba-88	110	12	researching	research	VERB
faba-88	110	13	accounting	accounting	NOUN
faba-88	110	14	as	as	ADP
faba-88	110	15	an	an	DET
faba-88	110	16	information	information	NOUN
faba-88	110	17	systems	system	NOUN
faba-88	110	18	discipline	discipline	NOUN
faba-88	110	19	,	,	PUNCT
faba-88	110	20	arnold	arnold	PROPN
faba-88	110	21	,	,	PUNCT
faba-88	110	22	v	v	PROPN
faba-88	110	23	,	,	PUNCT
faba-88	110	24	sutton	sutton	PROPN
faba-88	110	25	,	,	PUNCT
faba-88	110	26	sg	sg	PROPN
faba-88	110	27	(	(	PUNCT
faba-88	110	28	eds	ed	NOUN
faba-88	110	29	)	)	PUNCT
faba-88	110	30	.	.	PUNCT
faba-88	111	1	"	"	PUNCT
faba-88	111	2	.	.	PUNCT
faba-88	112	1	american	american	PROPN
faba-88	112	2	accounting	accounting	PROPN
faba-88	112	3	association	association	PROPN
faba-88	112	4	,	,	PUNCT
faba-88	112	5	vol	vol	NOUN
faba-88	112	6	.	.	PROPN
faba-88	112	7	,	,	PUNCT
faba-88	112	8	hlm	hlm	X
faba-88	112	9	:	:	PUNCT
faba-88	112	10	111	111	NUM
faba-88	112	11	-	-	SYM
faba-88	112	12	133	133	NUM
faba-88	112	13	rudiantoro	rudiantoro	NOUN
faba-88	112	14	,	,	PUNCT
faba-88	112	15	rizki	rizki	PROPN
faba-88	112	16	.	.	PUNCT
faba-88	113	1	sylvia	sylvia	PROPN
faba-88	113	2	veronika	veronika	PROPN
faba-88	113	3	siregar	siregar	NOUN
faba-88	113	4	.	.	PUNCT
faba-88	114	1	2012	2012	NUM
faba-88	114	2	.	.	PUNCT
faba-88	115	1	kualitas	kualita	NOUN
faba-88	115	2	laporan	laporan	VERB
faba-88	115	3	keuangan	keuangan	PROPN
faba-88	115	4	umkm	umkm	ADJ
faba-88	115	5	serta	serta	PROPN
faba-88	115	6	prospek	prospek	PROPN
faba-88	115	7	implementasi	implementasi	PROPN
faba-88	115	8	sak	sak	PROPN
faba-88	115	9	etap	etap	PROPN
faba-88	115	10	.	.	PUNCT
faba-88	116	1	jurnal	jurnal	ADJ
faba-88	116	2	akuntansi	akuntansi	PROPN
faba-88	116	3	keuangan	keuangan	PROPN
faba-88	116	4	indonesia	indonesia	PROPN
faba-88	116	5	.	.	PUNCT
faba-88	117	1	volume	volume	NOUN
faba-88	117	2	9	9	NUM
faba-88	117	3	–	–	PUNCT
faba-88	117	4	no	no	NOUN
faba-88	117	5	.	.	NOUN
faba-88	117	6	1	1	X
faba-88	117	7	.	.	X
faba-88	117	8	schwartz	schwartz	PROPN
faba-88	117	9	,	,	PUNCT
faba-88	117	10	s.	s.	PROPN
faba-88	117	11	h.	h.	PROPN
faba-88	117	12	1992	1992	NUM
faba-88	117	13	.	.	PUNCT
faba-88	118	1	"	"	PUNCT
faba-88	118	2	universals	universal	NOUN
faba-88	118	3	in	in	ADP
faba-88	118	4	the	the	DET
faba-88	118	5	content	content	NOUN
faba-88	118	6	and	and	CCONJ
faba-88	118	7	structure	structure	NOUN
faba-88	118	8	of	of	ADP
faba-88	118	9	values	value	NOUN
faba-88	118	10	:	:	PUNCT
faba-88	118	11	theoretical	theoretical	ADJ
faba-88	118	12	advances	advance	NOUN
faba-88	118	13	and	and	CCONJ
faba-88	118	14	empirical	empirical	ADJ
faba-88	118	15	tests	test	NOUN
faba-88	118	16	in	in	ADP
faba-88	118	17	20	20	NUM
faba-88	118	18	countries	country	NOUN
faba-88	118	19	"	"	PUNCT
faba-88	118	20	.	.	PUNCT
faba-88	119	1	advances	advance	NOUN
faba-88	119	2	in	in	ADP
faba-88	119	3	experimental	experimental	ADJ
faba-88	119	4	social	social	ADJ
faba-88	119	5	psychology	psychology	NOUN
faba-88	119	6	,	,	PUNCT
faba-88	119	7	vol	vol	NOUN
faba-88	119	8	.	.	PROPN
faba-88	119	9	25	25	NUM
faba-88	119	10	,	,	PUNCT
faba-88	119	11	no	no	INTJ
faba-88	119	12	.	.	PROPN
faba-88	119	13	,	,	PUNCT
faba-88	119	14	hlm	hlm	ADJ
faba-88	119	15	:	:	PUNCT
faba-88	119	16	1	1	NUM
faba-88	119	17	-	-	SYM
faba-88	119	18	65	65	NUM
faba-88	119	19	simon	simon	PROPN
faba-88	119	20	,	,	PUNCT
faba-88	119	21	h.	h.	PROPN
faba-88	119	22	a.	a.	PROPN
faba-88	119	23	1997	1997	NUM
faba-88	119	24	.	.	PUNCT
faba-88	120	1	models	model	NOUN
faba-88	120	2	of	of	ADP
faba-88	120	3	bounded	bounded	ADJ
faba-88	120	4	rationality	rationality	NOUN
faba-88	120	5	.	.	PUNCT
faba-88	121	1	massachusetts	massachusetts	PROPN
faba-88	121	2	:	:	PUNCT
faba-88	121	3	the	the	DET
faba-88	121	4	mit	mit	PROPN
faba-88	121	5	pres	pres	PROPN
faba-88	121	6	siropolis	siropolis	PROPN
faba-88	121	7	,	,	PUNCT
faba-88	121	8	nicholas	nicholas	PROPN
faba-88	121	9	,	,	PUNCT
faba-88	121	10	1994	1994	NUM
faba-88	121	11	,	,	PUNCT
faba-88	121	12	small	small	ADJ
faba-88	121	13	business	business	NOUN
faba-88	121	14	management	management	NOUN
faba-88	121	15	,	,	PUNCT
faba-88	121	16	fifth	fifth	ADJ
faba-88	121	17	edition	edition	NOUN
faba-88	121	18	,	,	PUNCT
faba-88	121	19	houghtoun	houghtoun	NOUN
faba-88	121	20	finance	finance	NOUN
faba-88	121	21	,	,	PUNCT
faba-88	121	22	accounting	accounting	NOUN
faba-88	121	23	and	and	CCONJ
faba-88	121	24	business	business	NOUN
faba-88	121	25	analysis	analysis	NOUN
faba-88	121	26	3	3	NUM
faba-88	121	27	(	(	PUNCT
faba-88	121	28	2	2	NUM
faba-88	121	29	)	)	PUNCT
faba-88	121	30	2021	2021	NUM
faba-88	121	31	175	175	NUM
faba-88	121	32	skinner	skinner	PROPN
faba-88	121	33	,	,	PUNCT
faba-88	121	34	b.	b.	PROPN
faba-88	121	35	f.	f.	PROPN
faba-88	121	36	2013	2013	NUM
faba-88	121	37	.	.	PUNCT
faba-88	122	1	ilmu	ilmu	PROPN
faba-88	122	2	pengetahuan	pengetahuan	PROPN
faba-88	122	3	dan	dan	PROPN
faba-88	122	4	perilaku	perilaku	PROPN
faba-88	122	5	manusia	manusia	PROPN
faba-88	122	6	(	(	PUNCT
faba-88	122	7	science	science	NOUN
faba-88	122	8	and	and	CCONJ
faba-88	122	9	human	human	ADJ
faba-88	122	10	behavior	behavior	NOUN
faba-88	122	11	)	)	PUNCT
faba-88	122	12	.	.	PUNCT
faba-88	123	1	new	new	PROPN
faba-88	123	2	york	york	PROPN
faba-88	123	3	,	,	PUNCT
faba-88	123	4	ny	ny	PROPN
faba-88	123	5	10020	10020	NUM
faba-88	123	6	:	:	PUNCT
faba-88	123	7	pustaka	pustaka	ADJ
faba-88	123	8	pelajar	pelajar	NOUN
faba-88	123	9	.	.	PUNCT
faba-88	124	1	smith	smith	PROPN
faba-88	124	2	,	,	PUNCT
faba-88	124	3	e.	e.	PROPN
faba-88	124	4	e.	e.	PROPN
faba-88	124	5	,	,	PUNCT
faba-88	124	6	dan	dan	PROPN
faba-88	124	7	s.	s.	PROPN
faba-88	124	8	m.	m.	PROPN
faba-88	124	9	kosslyn	kosslyn	PROPN
faba-88	124	10	.	.	PUNCT
faba-88	125	1	2014	2014	NUM
faba-88	125	2	.	.	PUNCT
faba-88	126	1	cognitive	cognitive	ADJ
faba-88	126	2	psychology	psychology	NOUN
faba-88	126	3	:	:	PUNCT
faba-88	126	4	mind	mind	NOUN
faba-88	126	5	and	and	CCONJ
faba-88	126	6	brain	brain	NOUN
faba-88	126	7	.	.	PUNCT
faba-88	127	1	1st	1st	ADJ
faba-88	127	2	:	:	PUNCT
faba-88	128	1	pearson	pearson	PROPN
faba-88	128	2	education	education	PROPN
faba-88	128	3	,	,	PUNCT
faba-88	128	4	inc	inc	PROPN
faba-88	128	5	.	.	PROPN
faba-88	128	6	tams	tams	PROPN
faba-88	128	7	,	,	PUNCT
faba-88	128	8	s.	s.	PROPN
faba-88	128	9	2013	2013	NUM
faba-88	128	10	.	.	PUNCT
faba-88	129	1	"	"	PUNCT
faba-88	129	2	moving	move	VERB
faba-88	129	3	cultural	cultural	ADJ
faba-88	129	4	information	information	NOUN
faba-88	129	5	systems	system	NOUN
faba-88	129	6	research	research	NOUN
faba-88	129	7	toward	toward	ADP
faba-88	129	8	maturity	maturity	NOUN
faba-88	129	9	a	a	DET
faba-88	129	10	review	review	NOUN
faba-88	129	11	of	of	ADP
faba-88	129	12	definitions	definition	NOUN
faba-88	129	13	of	of	ADP
faba-88	129	14	the	the	DET
faba-88	129	15	culture	culture	NOUN
faba-88	129	16	construct	construct	NOUN
faba-88	129	17	"	"	PUNCT
faba-88	129	18	.	.	PUNCT
faba-88	130	1	information	information	NOUN
faba-88	130	2	technology	technology	PROPN
faba-88	130	3	&	&	CCONJ
faba-88	130	4	people	people	NOUN
faba-88	130	5	,	,	PUNCT
faba-88	130	6	vol	vol	NOUN
faba-88	130	7	.	.	PROPN
faba-88	131	1	26	26	NUM
faba-88	131	2	no	no	NOUN
faba-88	131	3	.	.	NOUN
faba-88	131	4	4	4	NUM
faba-88	131	5	hlm	hlm	NUM
faba-88	131	6	:	:	PUNCT
faba-88	131	7	383	383	NUM
faba-88	131	8	-	-	SYM
faba-88	131	9	400	400	NUM
faba-88	131	10	.	.	PUNCT
faba-88	132	1	technology	technology	NOUN
faba-88	132	2	adoption	adoption	NOUN
faba-88	132	3	by	by	ADP
faba-88	132	4	women	woman	NOUN
faba-88	132	5	entrepreneurs	entrepreneur	NOUN
faba-88	132	6	in	in	ADP
faba-88	132	7	malaysia	malaysia	PROPN
faba-88	132	8	.	.	PUNCT
faba-88	133	1	journal	journal	PROPN
faba-88	133	2	of	of	ADP
faba-88	133	3	asia	asia	PROPN
faba-88	133	4	entrepreneurship	entrepreneurship	NOUN
faba-88	133	5	and	and	CCONJ
faba-88	133	6	sustainability	sustainability	NOUN
faba-88	133	7	tversky	tversky	NOUN
faba-88	133	8	,	,	PUNCT
faba-88	133	9	a.	a.	PROPN
faba-88	133	10	,	,	PUNCT
faba-88	133	11	dan	dan	PROPN
faba-88	133	12	d.	d.	PROPN
faba-88	133	13	kahneman	kahneman	PROPN
faba-88	133	14	.	.	PUNCT
faba-88	134	1	1974	1974	NUM
faba-88	134	2	.	.	PUNCT
faba-88	135	1	"	"	PUNCT
faba-88	135	2	judgment	judgment	NOUN
faba-88	135	3	under	under	ADP
faba-88	135	4	uncertainty	uncertainty	NOUN
faba-88	135	5	:	:	PUNCT
faba-88	135	6	heuristics	heuristic	NOUN
faba-88	135	7	and	and	CCONJ
faba-88	135	8	biases	bias	NOUN
faba-88	135	9	"	"	PUNCT
faba-88	135	10	.	.	PUNCT
faba-88	136	1	science	science	NOUN
faba-88	136	2	,	,	PUNCT
faba-88	136	3	new	new	ADJ
faba-88	136	4	series	series	NOUN
faba-88	136	5	,	,	PUNCT
faba-88	136	6	vol	vol	NOUN
faba-88	136	7	.	.	PROPN
faba-88	136	8	185	185	NUM
faba-88	136	9	,	,	PUNCT
faba-88	136	10	no	no	INTJ
faba-88	136	11	.	.	NOUN
faba-88	136	12	4157	4157	NUM
faba-88	136	13	,	,	PUNCT
faba-88	136	14	hlm	hlm	X
faba-88	136	15	:	:	PUNCT
faba-88	136	16	1124	1124	NUM
faba-88	136	17	-	-	SYM
faba-88	136	18	1131	1131	NUM
faba-88	136	19	.	.	PUNCT
faba-88	137	1	tversky	tversky	PROPN
faba-88	137	2	,	,	PUNCT
faba-88	137	3	a.	a.	PROPN
faba-88	137	4	,	,	PUNCT
faba-88	137	5	dan	dan	PROPN
faba-88	137	6	d.	d.	PROPN
faba-88	137	7	kahneman	kahneman	PROPN
faba-88	137	8	.	.	PUNCT
faba-88	138	1	1981	1981	NUM
faba-88	138	2	.	.	PUNCT
faba-88	139	1	"	"	PUNCT
faba-88	139	2	the	the	DET
faba-88	139	3	framing	framing	NOUN
faba-88	139	4	of	of	ADP
faba-88	139	5	decisions	decision	NOUN
faba-88	139	6	and	and	CCONJ
faba-88	139	7	the	the	DET
faba-88	139	8	psychology	psychology	NOUN
faba-88	139	9	of	of	ADP
faba-88	139	10	choice	choice	NOUN
faba-88	139	11	"	"	PUNCT
faba-88	139	12	.	.	PUNCT
faba-88	140	1	science	science	NOUN
faba-88	140	2	new	new	ADJ
faba-88	140	3	series	series	NOUN
faba-88	140	4	,	,	PUNCT
faba-88	140	5	vol	vol	NOUN
faba-88	140	6	.	.	PROPN
faba-88	140	7	211	211	NUM
faba-88	140	8	,	,	PUNCT
faba-88	140	9	no	no	INTJ
faba-88	140	10	.	.	NOUN
faba-88	140	11	4481	4481	NUM
faba-88	140	12	,	,	PUNCT
faba-88	140	13	hlm	hlm	X
faba-88	140	14	:	:	PUNCT
faba-88	140	15	453	453	NUM
faba-88	140	16	-	-	SYM
faba-88	140	17	458	458	NUM
faba-88	140	18	tversky	tversky	NOUN
faba-88	140	19	,	,	PUNCT
faba-88	140	20	a.	a.	PROPN
faba-88	140	21	,	,	PUNCT
faba-88	140	22	dan	dan	PROPN
faba-88	140	23	d.	d.	PROPN
faba-88	140	24	kahneman	kahneman	PROPN
faba-88	140	25	.	.	PUNCT
faba-88	141	1	1986	1986	NUM
faba-88	141	2	.	.	PUNCT
faba-88	142	1	rational	rational	ADJ
faba-88	142	2	choice	choice	NOUN
faba-88	142	3	and	and	CCONJ
faba-88	142	4	the	the	DET
faba-88	142	5	framing	framing	NOUN
faba-88	142	6	of	of	ADP
faba-88	142	7	decisions	decision	NOUN
faba-88	142	8	.	.	PUNCT
faba-88	143	1	journal	journal	NOUN
faba-88	143	2	of	of	ADP
faba-88	143	3	business	business	NOUN
faba-88	143	4	,	,	PUNCT
faba-88	143	5	vol	vol	NOUN
faba-88	143	6	.	.	PROPN
faba-88	143	7	59	59	NUM
faba-88	143	8	,	,	PUNCT
faba-88	143	9	no	no	INTJ
faba-88	143	10	.	.	NOUN
faba-88	143	11	4	4	NUM
faba-88	143	12	,	,	PUNCT
faba-88	143	13	hlm	hlm	X
faba-88	143	14	:	:	PUNCT
faba-88	143	15	251	251	NUM
faba-88	143	16	-	-	SYM
faba-88	143	17	278	278	NUM
faba-88	143	18	.	.	PUNCT
faba-88	144	1	venkatesh	venkatesh	PROPN
faba-88	144	2	,	,	PUNCT
faba-88	144	3	v.	v.	PROPN
faba-88	144	4	,	,	PUNCT
faba-88	144	5	dan	dan	PROPN
faba-88	144	6	f.	f.	PROPN
faba-88	144	7	d.	d.	PROPN
faba-88	144	8	davis	davis	PROPN
faba-88	144	9	.	.	PUNCT
faba-88	145	1	1996	1996	NUM
faba-88	145	2	.	.	PUNCT
faba-88	146	1	a	a	DET
faba-88	146	2	model	model	NOUN
faba-88	146	3	of	of	ADP
faba-88	146	4	the	the	DET
faba-88	146	5	antecedents	antecedent	NOUN
faba-88	146	6	of	of	ADP
faba-88	146	7	perceived	perceive	VERB
faba-88	146	8	ease	ease	NOUN
faba-88	146	9	of	of	ADP
faba-88	146	10	use	use	NOUN
faba-88	146	11	:	:	PUNCT
faba-88	146	12	development	development	NOUN
faba-88	146	13	and	and	CCONJ
faba-88	146	14	tes	tes	NOUN
faba-88	146	15	.	.	PUNCT
faba-88	147	1	decision	decision	NOUN
faba-88	147	2	sciences	science	NOUN
faba-88	147	3	,	,	PUNCT
faba-88	147	4	vol	vol	NOUN
faba-88	147	5	.	.	PROPN
faba-88	147	6	27	27	NUM
faba-88	147	7	,	,	PUNCT
faba-88	147	8	no	no	INTJ
faba-88	147	9	.	.	NOUN
faba-88	147	10	3	3	NUM
faba-88	147	11	,	,	PUNCT
faba-88	147	12	hlm	hlm	NUM
faba-88	147	13	:	:	PUNCT
faba-88	147	14	451	451	NUM
faba-88	147	15	-	-	SYM
faba-88	147	16	481	481	NUM
faba-88	147	17	.	.	PUNCT
faba-88	148	1	wiyono	wiyono	PROPN
faba-88	148	2	,	,	PUNCT
faba-88	148	3	adrianto	adrianto	NOUN
faba-88	148	4	sugiarto	sugiarto	PROPN
faba-88	148	5	.	.	PUNCT
faba-88	149	1	(	(	PUNCT
faba-88	149	2	2008	2008	NUM
faba-88	149	3	)	)	PUNCT
faba-88	149	4	.	.	PUNCT
faba-88	150	1	evaluasi	evaluasi	PROPN
faba-88	150	2	penerimaan	penerimaan	VERB
faba-88	150	3	wajib	wajib	PROPN
faba-88	150	4	pajak	pajak	PROPN
faba-88	150	5	terhadap	terhadap	PROPN
faba-88	150	6	penggunaan	penggunaan	PROPN
faba-88	150	7	e	e	NOUN
faba-88	150	8	-	-	ADJ
faba-88	150	9	filling	fill	VERB
faba-88	150	10	sebagai	sebagai	PROPN
faba-88	150	11	sarana	sarana	PROPN
faba-88	150	12	pelaporan	pelaporan	PROPN
faba-88	150	13	pajak	pajak	ADV
faba-88	150	14	secara	secara	PROPN
faba-88	150	15	online	online	PROPN
faba-88	150	16	dan	dan	PROPN
faba-88	150	17	realtime	realtime	NOUN
faba-88	150	18	.	.	PUNCT
faba-88	151	1	jurnal	jurnal	ADJ
faba-88	151	2	riset	riset	PROPN
faba-88	151	3	akuntansi	akuntansi	PROPN
faba-88	151	4	indonesia	indonesia	PROPN
faba-88	151	5	.	.	PUNCT
faba-88	152	1	vol	vol	NOUN
faba-88	152	2	.	.	PROPN
faba-88	153	1	11	11	NUM
faba-88	153	2	,	,	PUNCT
faba-88	153	3	no	no	INTJ
faba-88	153	4	.	.	NOUN
faba-88	153	5	2	2	NUM
faba-88	153	6	,	,	PUNCT
faba-88	153	7	pp	pp	ADJ
faba-88	153	8	.	.	PUNCT
faba-88	154	1	117	117	NUM
faba-88	154	2	-	-	SYM
faba-88	154	3	132	132	NUM
faba-88	154	4	wiyono	wiyono	NOUN
faba-88	154	5	,	,	PUNCT
faba-88	154	6	adrianto	adrianto	NOUN
faba-88	154	7	sugiarto	sugiarto	PROPN
faba-88	154	8	;	;	PUNCT
faba-88	154	9	ancok	ancok	ADJ
faba-88	154	10	,	,	PUNCT
faba-88	154	11	djamaludin	djamaludin	PROPN
faba-88	154	12	dan	dan	PROPN
faba-88	154	13	hartono	hartono	PROPN
faba-88	154	14	.	.	PUNCT
faba-88	155	1	2008	2008	NUM
faba-88	155	2	.	.	PUNCT
faba-88	156	1	aspek	aspek	VERB
faba-88	156	2	psikologis	psikologis	PROPN
faba-88	156	3	pada	pada	PROPN
faba-88	156	4	implementasi	implementasi	PROPN
faba-88	156	5	sistem	sistem	PROPN
faba-88	156	6	teknologi	teknologi	PROPN
faba-88	156	7	informasi	informasi	PROPN
faba-88	156	8	.	.	PUNCT
faba-88	157	1	konferensi	konferensi	PROPN
faba-88	157	2	dan	dan	PROPN
faba-88	157	3	temu	temu	PROPN
faba-88	157	4	nasional	nasional	PROPN
faba-88	157	5	teknologi	teknologi	PROPN
faba-88	157	6	informasi	informasi	PROPN
faba-88	157	7	dan	dan	PROPN
faba-88	157	8	komunikasi	komunikasi	PROPN
faba-88	157	9	untuk	untuk	PROPN
faba-88	157	10	indonesia	indonesia	PROPN