id	sid	tid	token	lemma	pos
ijtc-116	1	1	ijtc	ijtc	PROPN
ijtc-116	1	2	ilomata	ilomata	PROPN
ijtc-116	1	3	international	international	PROPN
ijtc-116	1	4	journal	journal	NOUN
ijtc-116	1	5	of	of	ADP
ijtc-116	1	6	tax	tax	PROPN
ijtc-116	1	7	&	&	CCONJ
ijtc-116	1	8	accounting	account	VERB
ijtc-116	1	9	p	p	PROPN
ijtc-116	1	10	-	-	PUNCT
ijtc-116	1	11	issn	issn	NOUN
ijtc-116	1	12	:	:	PUNCT
ijtc-116	1	13	2714	2714	NUM
ijtc-116	1	14	-	-	SYM
ijtc-116	1	15	9838	9838	NUM
ijtc-116	1	16	;	;	PUNCT
ijtc-116	1	17	e	e	X
ijtc-116	1	18	-	-	PUNCT
ijtc-116	1	19	issn	issn	NOUN
ijtc-116	1	20	:	:	PUNCT
ijtc-116	1	21	2714	2714	NUM
ijtc-116	1	22	-	-	SYM
ijtc-116	1	23	9846	9846	NUM
ijtc-116	1	24	vol	vol	NOUN
ijtc-116	1	25	.	.	PROPN
ijtc-116	1	26	1	1	NUM
ijtc-116	1	27	no	no	NOUN
ijtc-116	1	28	.	.	NOUN
ijtc-116	1	29	4	4	NUM
ijtc-116	1	30	october	october	PROPN
ijtc-116	1	31	2020	2020	NUM
ijtc-116	2	1	pp.179	pp.179	PROPN
ijtc-116	2	2	-	-	PUNCT
ijtc-116	2	3	184	184	NUM
ijtc-116	2	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-116	2	5	179	179	NUM
ijtc-116	2	6	|	|	ADV
ijtc-116	2	7	ilomata	ilomata	PROPN
ijtc-116	2	8	international	international	ADJ
ijtc-116	2	9	journal	journal	NOUN
ijtc-116	2	10	of	of	ADP
ijtc-116	2	11	tax	tax	NOUN
ijtc-116	2	12	and	and	CCONJ
ijtc-116	2	13	accounting	accounting	NOUN
ijtc-116	2	14	vol	vol	NOUN
ijtc-116	2	15	.	.	PROPN
ijtc-116	2	16	1	1	NUM
ijtc-116	2	17	no	no	NOUN
ijtc-116	2	18	.	.	NOUN
ijtc-116	2	19	4	4	NUM
ijtc-116	2	20	october	october	PROPN
ijtc-116	2	21	2020	2020	NUM
ijtc-116	2	22	application	application	NOUN
ijtc-116	2	23	in	in	ADP
ijtc-116	2	24	activity	activity	NOUN
ijtc-116	2	25	based	base	VERB
ijtc-116	2	26	costing	cost	VERB
ijtc-116	2	27	(	(	PUNCT
ijtc-116	2	28	abc	abc	PROPN
ijtc-116	2	29	)	)	PUNCT
ijtc-116	2	30	calculation	calculation	NOUN
ijtc-116	2	31	of	of	ADP
ijtc-116	2	32	home	home	NOUN
ijtc-116	2	33	development	development	NOUN
ijtc-116	2	34	cost	cost	NOUN
ijtc-116	2	35	(	(	PUNCT
ijtc-116	2	36	study	study	NOUN
ijtc-116	2	37	on	on	ADP
ijtc-116	2	38	housing	housing	NOUN
ijtc-116	2	39	in	in	ADP
ijtc-116	2	40	sidoarjo	sidoarjo	NOUN
ijtc-116	2	41	)	)	PUNCT
ijtc-116	2	42	hendra	hendra	PROPN
ijtc-116	2	43	dwi	dwi	PROPN
ijtc-116	2	44	prasetyo1	prasetyo1	PROPN
ijtc-116	2	45	,	,	PUNCT
ijtc-116	2	46	kusuma	kusuma	PROPN
ijtc-116	2	47	adi	adi	PROPN
ijtc-116	2	48	rahardjo2	rahardjo2	PROPN
ijtc-116	2	49	,	,	PUNCT
ijtc-116	2	50	iman	iman	PROPN
ijtc-116	2	51	supriadi3	supriadi3	PROPN
ijtc-116	2	52	nindya	nindya	PROPN
ijtc-116	2	53	kartika	kartika	PROPN
ijtc-116	2	54	kusmayati4	kusmayati4	PROPN
ijtc-116	2	55	,	,	PUNCT
ijtc-116	2	56	moh	moh	PROPN
ijtc-116	2	57	wahib5	wahib5	NOUN
ijtc-116	2	58	12345mahardhika	12345mahardhika	PROPN
ijtc-116	2	59	surabaya	surabaya	PROPN
ijtc-116	2	60	high	high	ADJ
ijtc-116	2	61	school	school	NOUN
ijtc-116	2	62	of	of	ADP
ijtc-116	2	63	economics	economic	NOUN
ijtc-116	2	64	correspondent	correspondent	NOUN
ijtc-116	2	65	:	:	PUNCT
ijtc-116	2	66	hendra_prasetya@ymail.com	hendra_prasetya@ymail.com	X
ijtc-116	2	67	submitted	submit	VERB
ijtc-116	2	68	:	:	PUNCT
ijtc-116	2	69	august	august	PROPN
ijtc-116	2	70	3	3	NUM
ijtc-116	2	71	,	,	PUNCT
ijtc-116	2	72	2020	2020	NUM
ijtc-116	2	73	revised	revise	VERB
ijtc-116	2	74	:	:	PUNCT
ijtc-116	2	75	september	september	PROPN
ijtc-116	2	76	25	25	NUM
ijtc-116	2	77	,	,	PUNCT
ijtc-116	2	78	2020	2020	NUM
ijtc-116	2	79	published	publish	VERB
ijtc-116	2	80	:	:	PUNCT
ijtc-116	2	81	october	october	PROPN
ijtc-116	2	82	30	30	NUM
ijtc-116	2	83	,	,	PUNCT
ijtc-116	2	84	2020	2020	NUM
ijtc-116	2	85	abstract	abstract	ADJ
ijtc-116	2	86	activity	activity	NOUN
ijtc-116	2	87	based	base	VERB
ijtc-116	2	88	costing	cost	VERB
ijtc-116	2	89	(	(	PUNCT
ijtc-116	2	90	abc	abc	PROPN
ijtc-116	2	91	)	)	PUNCT
ijtc-116	2	92	is	be	AUX
ijtc-116	2	93	an	an	DET
ijtc-116	2	94	improved	improved	ADJ
ijtc-116	2	95	system	system	NOUN
ijtc-116	2	96	of	of	ADP
ijtc-116	2	97	the	the	DET
ijtc-116	2	98	traditional	traditional	ADJ
ijtc-116	2	99	one	one	NUM
ijtc-116	2	100	.	.	PUNCT
ijtc-116	3	1	this	this	DET
ijtc-116	3	2	system	system	NOUN
ijtc-116	3	3	is	be	AUX
ijtc-116	3	4	calculating	calculate	VERB
ijtc-116	3	5	costs	cost	NOUN
ijtc-116	3	6	that	that	PRON
ijtc-116	3	7	provide	provide	VERB
ijtc-116	3	8	accuracy	accuracy	NOUN
ijtc-116	3	9	and	and	CCONJ
ijtc-116	3	10	relevance	relevance	NOUN
ijtc-116	3	11	in	in	ADP
ijtc-116	3	12	allocating	allocate	VERB
ijtc-116	3	13	overhead	overhead	ADJ
ijtc-116	3	14	costs	cost	NOUN
ijtc-116	3	15	.	.	PUNCT
ijtc-116	4	1	this	this	DET
ijtc-116	4	2	system	system	NOUN
ijtc-116	4	3	has	have	VERB
ijtc-116	4	4	an	an	DET
ijtc-116	4	5	overall	overall	ADJ
ijtc-116	4	6	cost	cost	NOUN
ijtc-116	4	7	tracking	tracking	NOUN
ijtc-116	4	8	compared	compare	VERB
ijtc-116	4	9	to	to	ADP
ijtc-116	4	10	traditional	traditional	ADJ
ijtc-116	4	11	systems	system	NOUN
ijtc-116	4	12	.	.	PUNCT
ijtc-116	5	1	this	this	DET
ijtc-116	5	2	research	research	NOUN
ijtc-116	5	3	uses	use	VERB
ijtc-116	5	4	a	a	DET
ijtc-116	5	5	descriptive	descriptive	ADJ
ijtc-116	5	6	method	method	NOUN
ijtc-116	5	7	of	of	ADP
ijtc-116	5	8	case	case	NOUN
ijtc-116	5	9	study	study	NOUN
ijtc-116	5	10	approach	approach	NOUN
ijtc-116	5	11	,	,	PUNCT
ijtc-116	5	12	which	which	PRON
ijtc-116	5	13	can	can	AUX
ijtc-116	5	14	describe	describe	VERB
ijtc-116	5	15	the	the	DET
ijtc-116	5	16	existence	existence	NOUN
ijtc-116	5	17	of	of	ADP
ijtc-116	5	18	a	a	DET
ijtc-116	5	19	variable	variable	ADJ
ijtc-116	5	20	,	,	PUNCT
ijtc-116	5	21	symptom	symptom	NOUN
ijtc-116	5	22	or	or	CCONJ
ijtc-116	5	23	condition	condition	NOUN
ijtc-116	5	24	.	.	PUNCT
ijtc-116	6	1	using	use	VERB
ijtc-116	6	2	this	this	DET
ijtc-116	6	3	method	method	NOUN
ijtc-116	6	4	adjusts	adjust	VERB
ijtc-116	6	5	the	the	DET
ijtc-116	6	6	ability	ability	NOUN
ijtc-116	6	7	to	to	PART
ijtc-116	6	8	answer	answer	VERB
ijtc-116	6	9	the	the	DET
ijtc-116	6	10	problem	problem	NOUN
ijtc-116	6	11	under	under	ADP
ijtc-116	6	12	study	study	NOUN
ijtc-116	6	13	and	and	CCONJ
ijtc-116	6	14	hopes	hope	VERB
ijtc-116	6	15	to	to	PART
ijtc-116	6	16	be	be	AUX
ijtc-116	6	17	able	able	ADJ
ijtc-116	6	18	to	to	PART
ijtc-116	6	19	provide	provide	VERB
ijtc-116	6	20	clear	clear	ADJ
ijtc-116	6	21	results	result	NOUN
ijtc-116	6	22	and	and	CCONJ
ijtc-116	6	23	answers	answer	NOUN
ijtc-116	6	24	.	.	PUNCT
ijtc-116	7	1	the	the	DET
ijtc-116	7	2	results	result	NOUN
ijtc-116	7	3	of	of	ADP
ijtc-116	7	4	the	the	DET
ijtc-116	7	5	calculation	calculation	NOUN
ijtc-116	7	6	of	of	ADP
ijtc-116	7	7	housing	housing	NOUN
ijtc-116	7	8	construction	construction	NOUN
ijtc-116	7	9	cost	cost	NOUN
ijtc-116	7	10	using	use	VERB
ijtc-116	7	11	the	the	DET
ijtc-116	7	12	abc	abc	PROPN
ijtc-116	7	13	system	system	NOUN
ijtc-116	7	14	on	on	ADP
ijtc-116	7	15	housing	housing	NOUN
ijtc-116	7	16	in	in	ADP
ijtc-116	7	17	sidoarjo	sidoarjo	NOUN
ijtc-116	7	18	are	be	AUX
ijtc-116	7	19	able	able	ADJ
ijtc-116	7	20	to	to	PART
ijtc-116	7	21	describe	describe	VERB
ijtc-116	7	22	results	result	NOUN
ijtc-116	7	23	more	more	ADV
ijtc-116	7	24	accurately	accurately	ADV
ijtc-116	7	25	and	and	CCONJ
ijtc-116	7	26	do	do	AUX
ijtc-116	7	27	not	not	PART
ijtc-116	7	28	cause	cause	VERB
ijtc-116	7	29	distortion	distortion	NOUN
ijtc-116	7	30	of	of	ADP
ijtc-116	7	31	costs	cost	NOUN
ijtc-116	7	32	.	.	PUNCT
ijtc-116	8	1	keywords	keyword	NOUN
ijtc-116	8	2	:	:	PUNCT
ijtc-116	8	3	production	production	NOUN
ijtc-116	8	4	cost	cost	NOUN
ijtc-116	8	5	,	,	PUNCT
ijtc-116	8	6	traditional	traditional	ADJ
ijtc-116	8	7	systems	system	NOUN
ijtc-116	8	8	and	and	CCONJ
ijtc-116	8	9	abc	abc	PROPN
ijtc-116	8	10	systems	system	NOUN
ijtc-116	8	11	introduction	introduction	NOUN
ijtc-116	8	12	every	every	DET
ijtc-116	8	13	company	company	NOUN
ijtc-116	8	14	always	always	ADV
ijtc-116	8	15	calculates	calculate	VERB
ijtc-116	8	16	profit	profit	NOUN
ijtc-116	8	17	in	in	ADP
ijtc-116	8	18	production	production	NOUN
ijtc-116	8	19	.	.	PUNCT
ijtc-116	9	1	to	to	PART
ijtc-116	9	2	achieve	achieve	VERB
ijtc-116	9	3	company	company	NOUN
ijtc-116	9	4	goals	goal	NOUN
ijtc-116	9	5	in	in	ADP
ijtc-116	9	6	general	general	ADJ
ijtc-116	9	7	need	need	VERB
ijtc-116	9	8	to	to	PART
ijtc-116	9	9	pay	pay	VERB
ijtc-116	9	10	attention	attention	NOUN
ijtc-116	9	11	to	to	ADP
ijtc-116	9	12	company	company	NOUN
ijtc-116	9	13	policy	policy	NOUN
ijtc-116	9	14	.	.	PUNCT
ijtc-116	10	1	to	to	PART
ijtc-116	10	2	be	be	AUX
ijtc-116	10	3	able	able	ADJ
ijtc-116	10	4	to	to	PART
ijtc-116	10	5	achieve	achieve	VERB
ijtc-116	10	6	the	the	DET
ijtc-116	10	7	company	company	NOUN
ijtc-116	10	8	's	's	PART
ijtc-116	10	9	goals	goal	NOUN
ijtc-116	10	10	in	in	ADP
ijtc-116	10	11	increasing	increase	VERB
ijtc-116	10	12	profits	profit	NOUN
ijtc-116	10	13	,	,	PUNCT
ijtc-116	10	14	companies	company	NOUN
ijtc-116	10	15	must	must	AUX
ijtc-116	10	16	properly	properly	ADV
ijtc-116	10	17	pay	pay	VERB
ijtc-116	10	18	attention	attention	NOUN
ijtc-116	10	19	to	to	ADP
ijtc-116	10	20	the	the	DET
ijtc-116	10	21	costs	cost	NOUN
ijtc-116	10	22	incurred	incur	VERB
ijtc-116	10	23	for	for	ADP
ijtc-116	10	24	production	production	NOUN
ijtc-116	10	25	and	and	CCONJ
ijtc-116	10	26	determining	determine	VERB
ijtc-116	10	27	the	the	DET
ijtc-116	10	28	selling	selling	NOUN
ijtc-116	10	29	price	price	NOUN
ijtc-116	10	30	.	.	PUNCT
ijtc-116	11	1	mismatched	mismatch	VERB
ijtc-116	11	2	selling	selling	NOUN
ijtc-116	11	3	prices	price	NOUN
ijtc-116	11	4	can	can	AUX
ijtc-116	11	5	affect	affect	VERB
ijtc-116	11	6	the	the	DET
ijtc-116	11	7	company	company	NOUN
ijtc-116	11	8	's	's	PART
ijtc-116	11	9	finances	finance	NOUN
ijtc-116	11	10	.	.	PUNCT
ijtc-116	12	1	marketing	marketing	NOUN
ijtc-116	12	2	is	be	AUX
ijtc-116	12	3	not	not	PART
ijtc-116	12	4	optimal	optimal	ADJ
ijtc-116	12	5	and	and	CCONJ
ijtc-116	12	6	the	the	DET
ijtc-116	12	7	amount	amount	NOUN
ijtc-116	12	8	of	of	ADP
ijtc-116	12	9	inventory	inventory	NOUN
ijtc-116	12	10	will	will	AUX
ijtc-116	12	11	have	have	VERB
ijtc-116	12	12	an	an	DET
ijtc-116	12	13	effect	effect	NOUN
ijtc-116	12	14	on	on	ADP
ijtc-116	12	15	company	company	NOUN
ijtc-116	12	16	revenue	revenue	NOUN
ijtc-116	12	17	.	.	PUNCT
ijtc-116	13	1	the	the	DET
ijtc-116	13	2	role	role	NOUN
ijtc-116	13	3	of	of	ADP
ijtc-116	13	4	production	production	NOUN
ijtc-116	13	5	cost	cost	NOUN
ijtc-116	13	6	is	be	AUX
ijtc-116	13	7	very	very	ADV
ijtc-116	13	8	important	important	ADJ
ijtc-116	13	9	in	in	ADP
ijtc-116	13	10	determining	determine	VERB
ijtc-116	13	11	the	the	DET
ijtc-116	13	12	selling	selling	NOUN
ijtc-116	13	13	price	price	NOUN
ijtc-116	13	14	of	of	ADP
ijtc-116	13	15	the	the	DET
ijtc-116	13	16	product	product	NOUN
ijtc-116	13	17	.	.	PUNCT
ijtc-116	14	1	calculating	calculate	VERB
ijtc-116	14	2	production	production	NOUN
ijtc-116	14	3	cost	cost	NOUN
ijtc-116	14	4	is	be	AUX
ijtc-116	14	5	all	all	DET
ijtc-116	14	6	production	production	NOUN
ijtc-116	14	7	costs	cost	NOUN
ijtc-116	14	8	used	use	VERB
ijtc-116	14	9	to	to	PART
ijtc-116	14	10	process	process	VERB
ijtc-116	14	11	raw	raw	ADJ
ijtc-116	14	12	materials	material	NOUN
ijtc-116	14	13	into	into	ADP
ijtc-116	14	14	finished	finished	ADJ
ijtc-116	14	15	goods	good	NOUN
ijtc-116	14	16	within	within	ADP
ijtc-116	14	17	a	a	DET
ijtc-116	14	18	certain	certain	ADJ
ijtc-116	14	19	period	period	NOUN
ijtc-116	14	20	.	.	PUNCT
ijtc-116	15	1	the	the	DET
ijtc-116	15	2	cost	cost	NOUN
ijtc-116	15	3	of	of	ADP
ijtc-116	15	4	production	production	NOUN
ijtc-116	15	5	is	be	AUX
ijtc-116	15	6	the	the	DET
ijtc-116	15	7	basis	basis	NOUN
ijtc-116	15	8	for	for	ADP
ijtc-116	15	9	determining	determine	VERB
ijtc-116	15	10	selling	sell	VERB
ijtc-116	15	11	prices	price	NOUN
ijtc-116	15	12	and	and	CCONJ
ijtc-116	15	13	profits	profit	NOUN
ijtc-116	15	14	and	and	CCONJ
ijtc-116	15	15	as	as	ADP
ijtc-116	15	16	a	a	DET
ijtc-116	15	17	measurement	measurement	NOUN
ijtc-116	15	18	tool	tool	NOUN
ijtc-116	15	19	.	.	PUNCT
ijtc-116	16	1	activity	activity	NOUN
ijtc-116	16	2	based	base	VERB
ijtc-116	16	3	costing	cost	VERB
ijtc-116	16	4	is	be	AUX
ijtc-116	16	5	an	an	DET
ijtc-116	16	6	improved	improved	ADJ
ijtc-116	16	7	system	system	NOUN
ijtc-116	16	8	of	of	ADP
ijtc-116	16	9	the	the	DET
ijtc-116	16	10	traditional	traditional	ADJ
ijtc-116	16	11	one	one	NOUN
ijtc-116	16	12	,	,	PUNCT
ijtc-116	16	13	this	this	DET
ijtc-116	16	14	system	system	NOUN
ijtc-116	16	15	is	be	AUX
ijtc-116	16	16	calculating	calculate	VERB
ijtc-116	16	17	costs	cost	NOUN
ijtc-116	16	18	that	that	PRON
ijtc-116	16	19	provide	provide	VERB
ijtc-116	16	20	accuracy	accuracy	NOUN
ijtc-116	16	21	and	and	CCONJ
ijtc-116	16	22	relevance	relevance	NOUN
ijtc-116	16	23	in	in	ADP
ijtc-116	16	24	allocating	allocate	VERB
ijtc-116	16	25	overhead	overhead	ADJ
ijtc-116	16	26	costs	cost	NOUN
ijtc-116	16	27	.	.	PUNCT
ijtc-116	17	1	this	this	DET
ijtc-116	17	2	system	system	NOUN
ijtc-116	17	3	has	have	VERB
ijtc-116	17	4	an	an	DET
ijtc-116	17	5	overall	overall	ADJ
ijtc-116	17	6	cost	cost	NOUN
ijtc-116	17	7	tracking	tracking	NOUN
ijtc-116	17	8	compared	compare	VERB
ijtc-116	17	9	to	to	ADP
ijtc-116	17	10	traditional	traditional	ADJ
ijtc-116	17	11	systems	system	NOUN
ijtc-116	17	12	.	.	PUNCT
ijtc-116	18	1	the	the	DET
ijtc-116	18	2	growing	grow	VERB
ijtc-116	18	3	business	business	NOUN
ijtc-116	18	4	as	as	SCONJ
ijtc-116	18	5	it	it	PRON
ijtc-116	18	6	is	be	AUX
ijtc-116	18	7	today	today	NOUN
ijtc-116	18	8	is	be	AUX
ijtc-116	18	9	not	not	PART
ijtc-116	18	10	only	only	ADV
ijtc-116	18	11	limited	limit	VERB
ijtc-116	18	12	to	to	ADP
ijtc-116	18	13	the	the	DET
ijtc-116	18	14	benefits	benefit	NOUN
ijtc-116	18	15	of	of	ADP
ijtc-116	18	16	abc	abc	PROPN
ijtc-116	18	17	for	for	ADP
ijtc-116	18	18	information	information	NOUN
ijtc-116	18	19	on	on	ADP
ijtc-116	18	20	production	production	NOUN
ijtc-116	18	21	costs	cost	NOUN
ijtc-116	18	22	but	but	CCONJ
ijtc-116	18	23	also	also	ADV
ijtc-116	18	24	as	as	ADP
ijtc-116	18	25	a	a	DET
ijtc-116	18	26	concept	concept	NOUN
ijtc-116	18	27	that	that	PRON
ijtc-116	18	28	is	be	AUX
ijtc-116	18	29	broadly	broadly	ADV
ijtc-116	18	30	interpreted	interpret	VERB
ijtc-116	18	31	as	as	ADP
ijtc-116	18	32	information	information	NOUN
ijtc-116	18	33	to	to	PART
ijtc-116	18	34	motivate	motivate	VERB
ijtc-116	18	35	personal	personal	ADJ
ijtc-116	18	36	in	in	ADP
ijtc-116	18	37	improvising	improvise	VERB
ijtc-116	18	38	the	the	DET
ijtc-116	18	39	process	process	NOUN
ijtc-116	18	40	to	to	PART
ijtc-116	18	41	produce	produce	VERB
ijtc-116	18	42	products	product	NOUN
ijtc-116	18	43	or	or	CCONJ
ijtc-116	18	44	services	service	NOUN
ijtc-116	18	45	for	for	ADP
ijtc-116	18	46	customers	customer	NOUN
ijtc-116	18	47	.	.	PUNCT
ijtc-116	19	1	this	this	DET
ijtc-116	19	2	system	system	NOUN
ijtc-116	19	3	is	be	AUX
ijtc-116	19	4	useful	useful	ADJ
ijtc-116	19	5	for	for	ADP
ijtc-116	19	6	overcoming	overcome	VERB
ijtc-116	19	7	the	the	DET
ijtc-116	19	8	weaknesses	weakness	NOUN
ijtc-116	19	9	of	of	ADP
ijtc-116	19	10	traditional	traditional	ADJ
ijtc-116	19	11	systems	system	NOUN
ijtc-116	19	12	made	make	VERB
ijtc-116	19	13	specifically	specifically	ADV
ijtc-116	19	14	by	by	ADP
ijtc-116	19	15	industrial	industrial	ADJ
ijtc-116	19	16	companies	company	NOUN
ijtc-116	19	17	in	in	ADP
ijtc-116	19	18	martusa	martusa	PROPN
ijtc-116	19	19	et	et	PROPN
ijtc-116	19	20	al	al	PROPN
ijtc-116	19	21	.	.	PROPN
ijtc-116	20	1	(	(	PUNCT
ijtc-116	20	2	2010	2010	NUM
ijtc-116	20	3	)	)	PUNCT
ijtc-116	20	4	.	.	PUNCT
ijtc-116	21	1	research	research	NOUN
ijtc-116	21	2	conducted	conduct	VERB
ijtc-116	21	3	by	by	ADP
ijtc-116	21	4	joseph	joseph	PROPN
ijtc-116	21	5	et.al	et.al	PROPN
ijtc-116	21	6	.	.	PUNCT
ijtc-116	22	1	(	(	PUNCT
ijtc-116	22	2	2019	2019	NUM
ijtc-116	22	3	)	)	PUNCT
ijtc-116	22	4	had	have	AUX
ijtc-116	22	5	given	give	VERB
ijtc-116	22	6	result	result	NOUN
ijtc-116	22	7	,	,	PUNCT
ijtc-116	22	8	that	that	SCONJ
ijtc-116	22	9	modern	modern	ADJ
ijtc-116	22	10	costing	cost	VERB
ijtc-116	22	11	such	such	ADJ
ijtc-116	22	12	as	as	ADP
ijtc-116	22	13	activity	activity	NOUN
ijtc-116	22	14	based	base	VERB
ijtc-116	22	15	costing	cost	VERB
ijtc-116	22	16	systems	system	NOUN
ijtc-116	22	17	can	can	AUX
ijtc-116	22	18	optimize	optimize	VERB
ijtc-116	22	19	the	the	DET
ijtc-116	22	20	benefits	benefit	NOUN
ijtc-116	22	21	of	of	ADP
ijtc-116	22	22	techniques	technique	NOUN
ijtc-116	22	23	that	that	PRON
ijtc-116	22	24	enable	enable	VERB
ijtc-116	22	25	them	they	PRON
ijtc-116	22	26	to	to	PART
ijtc-116	22	27	identify	identify	VERB
ijtc-116	22	28	,	,	PUNCT
ijtc-116	22	29	accumulate	accumulate	VERB
ijtc-116	22	30	and	and	CCONJ
ijtc-116	22	31	manage	manage	VERB
ijtc-116	22	32	the	the	DET
ijtc-116	22	33	costs	cost	NOUN
ijtc-116	22	34	of	of	ADP
ijtc-116	22	35	company	company	NOUN
ijtc-116	22	36	activities	activity	NOUN
ijtc-116	22	37	to	to	PART
ijtc-116	22	38	ensure	ensure	VERB
ijtc-116	22	39	accuracy	accuracy	NOUN
ijtc-116	22	40	in	in	ADP
ijtc-116	22	41	decision	decision	NOUN
ijtc-116	22	42	making	making	NOUN
ijtc-116	22	43	and	and	CCONJ
ijtc-116	22	44	produce	produce	VERB
ijtc-116	22	45	business	business	NOUN
ijtc-116	22	46	excellence	excellence	NOUN
ijtc-116	22	47	and	and	CCONJ
ijtc-116	22	48	customer	customer	NOUN
ijtc-116	22	49	satisfaction	satisfaction	NOUN
ijtc-116	22	50	.	.	PUNCT
ijtc-116	23	1	al	al	PROPN
ijtc-116	23	2	-	-	PUNCT
ijtc-116	23	3	saidi	saidi	PROPN
ijtc-116	23	4	's	's	PART
ijtc-116	23	5	research	research	NOUN
ijtc-116	23	6	(	(	PUNCT
ijtc-116	23	7	2014	2014	NUM
ijtc-116	23	8	)	)	PUNCT
ijtc-116	23	9	results	result	NOUN
ijtc-116	23	10	are	be	AUX
ijtc-116	23	11	the	the	DET
ijtc-116	23	12	need	need	NOUN
ijtc-116	23	13	for	for	ADP
ijtc-116	23	14	multi	multi	ADJ
ijtc-116	23	15	item	item	NOUN
ijtc-116	23	16	success	success	NOUN
ijtc-116	23	17	steps	step	NOUN
ijtc-116	23	18	because	because	SCONJ
ijtc-116	23	19	they	they	PRON
ijtc-116	23	20	capture	capture	VERB
ijtc-116	23	21	individual	individual	ADJ
ijtc-116	23	22	perceptions	perception	NOUN
ijtc-116	23	23	more	more	ADV
ijtc-116	23	24	efficiently	efficiently	ADV
ijtc-116	23	25	,	,	PUNCT
ijtc-116	23	26	unlike	unlike	ADP
ijtc-116	23	27	single	single	ADJ
ijtc-116	23	28	item	item	NOUN
ijtc-116	23	29	sizes	size	NOUN
ijtc-116	23	30	that	that	PRON
ijtc-116	23	31	do	do	AUX
ijtc-116	23	32	not	not	PART
ijtc-116	23	33	measure	measure	VERB
ijtc-116	23	34	the	the	DET
ijtc-116	23	35	complex	complex	ADJ
ijtc-116	23	36	nature	nature	NOUN
ijtc-116	23	37	of	of	ADP
ijtc-116	23	38	abc	abc	PROPN
ijtc-116	23	39	system	system	PROPN
ijtc-116	23	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-116	23	41	mailto:hendra_prasetya@ymail.com	mailto:hendra_prasetya@ymail.com	NOUN
ijtc-116	23	42	application	application	NOUN
ijtc-116	23	43	in	in	ADP
ijtc-116	23	44	activity	activity	NOUN
ijtc-116	23	45	based	base	VERB
ijtc-116	23	46	costing	cost	VERB
ijtc-116	23	47	(	(	PUNCT
ijtc-116	23	48	abc	abc	PROPN
ijtc-116	23	49	)	)	PUNCT
ijtc-116	23	50	calculation	calculation	NOUN
ijtc-116	23	51	of	of	ADP
ijtc-116	23	52	home	home	NOUN
ijtc-116	23	53	development	development	NOUN
ijtc-116	23	54	cost	cost	NOUN
ijtc-116	23	55	(	(	PUNCT
ijtc-116	23	56	study	study	NOUN
ijtc-116	23	57	on	on	ADP
ijtc-116	23	58	housing	housing	NOUN
ijtc-116	23	59	in	in	ADP
ijtc-116	23	60	sidoarjo	sidoarjo	ADJ
ijtc-116	23	61	)	)	PUNCT
ijtc-116	23	62	prasetyo	prasetyo	NOUN
ijtc-116	23	63	,	,	PUNCT
ijtc-116	23	64	rahardjo	rahardjo	PROPN
ijtc-116	23	65	,	,	PUNCT
ijtc-116	23	66	supriadi	supriadi	PROPN
ijtc-116	23	67	,	,	PUNCT
ijtc-116	23	68	kusmayati	kusmayati	NOUN
ijtc-116	23	69	,	,	PUNCT
ijtc-116	23	70	&	&	CCONJ
ijtc-116	23	71	wahib	wahib	NOUN
ijtc-116	23	72	180	180	NUM
ijtc-116	23	73	|	|	ADV
ijtc-116	23	74	ilomata	ilomata	PROPN
ijtc-116	23	75	international	international	ADJ
ijtc-116	23	76	journal	journal	NOUN
ijtc-116	23	77	of	of	ADP
ijtc-116	23	78	tax	tax	NOUN
ijtc-116	23	79	and	and	CCONJ
ijtc-116	23	80	accounting	accounting	NOUN
ijtc-116	23	81	vol	vol	NOUN
ijtc-116	23	82	.	.	PROPN
ijtc-116	24	1	1	1	NUM
ijtc-116	25	1	no	no	NOUN
ijtc-116	25	2	.	.	NOUN
ijtc-116	25	3	4	4	NUM
ijtc-116	25	4	october	october	PROPN
ijtc-116	25	5	2020	2020	NUM
ijtc-116	25	6	success	success	NOUN
ijtc-116	25	7	,	,	PUNCT
ijtc-116	25	8	multi	multi	ADJ
ijtc-116	25	9	items	item	NOUN
ijtc-116	25	10	use	use	VERB
ijtc-116	25	11	composite	composite	ADJ
ijtc-116	25	12	scores	score	NOUN
ijtc-116	25	13	to	to	PART
ijtc-116	25	14	measure	measure	VERB
ijtc-116	25	15	and	and	CCONJ
ijtc-116	25	16	analyze	analyze	VERB
ijtc-116	25	17	success	success	NOUN
ijtc-116	25	18	by	by	ADP
ijtc-116	25	19	providing	provide	VERB
ijtc-116	25	20	the	the	DET
ijtc-116	25	21	biggest	big	ADJ
ijtc-116	25	22	explanation	explanation	NOUN
ijtc-116	25	23	of	of	ADP
ijtc-116	25	24	the	the	DET
ijtc-116	25	25	factors	factor	NOUN
ijtc-116	25	26	determining	determine	VERB
ijtc-116	25	27	the	the	DET
ijtc-116	25	28	application	application	NOUN
ijtc-116	25	29	of	of	ADP
ijtc-116	25	30	abc	abc	PROPN
ijtc-116	25	31	.	.	PUNCT
ijtc-116	26	1	there	there	PRON
ijtc-116	26	2	is	be	VERB
ijtc-116	26	3	also	also	ADV
ijtc-116	26	4	research	research	NOUN
ijtc-116	26	5	by	by	ADP
ijtc-116	26	6	farzaneh	farzaneh	PROPN
ijtc-116	26	7	et.al	et.al	PROPN
ijtc-116	26	8	.	.	PUNCT
ijtc-116	27	1	(	(	PUNCT
ijtc-116	27	2	2010	2010	NUM
ijtc-116	27	3	)	)	PUNCT
ijtc-116	27	4	show	show	VERB
ijtc-116	27	5	the	the	DET
ijtc-116	27	6	results	result	NOUN
ijtc-116	27	7	that	that	PRON
ijtc-116	27	8	cost	cost	NOUN
ijtc-116	27	9	of	of	ADP
ijtc-116	27	10	goods	good	NOUN
ijtc-116	27	11	sold	sell	VERB
ijtc-116	27	12	is	be	AUX
ijtc-116	27	13	not	not	PART
ijtc-116	27	14	consistent	consistent	ADJ
ijtc-116	27	15	with	with	ADP
ijtc-116	27	16	the	the	DET
ijtc-116	27	17	rigidity	rigidity	NOUN
ijtc-116	27	18	of	of	ADP
ijtc-116	27	19	the	the	DET
ijtc-116	27	20	cost	cost	NOUN
ijtc-116	27	21	model	model	NOUN
ijtc-116	27	22	,	,	PUNCT
ijtc-116	27	23	but	but	CCONJ
ijtc-116	27	24	in	in	ADP
ijtc-116	27	25	general	general	ADJ
ijtc-116	27	26	,	,	PUNCT
ijtc-116	27	27	administrative	administrative	ADJ
ijtc-116	27	28	and	and	CCONJ
ijtc-116	27	29	sales	sale	NOUN
ijtc-116	27	30	costs	cost	NOUN
ijtc-116	27	31	are	be	AUX
ijtc-116	27	32	inherent	inherent	ADJ
ijtc-116	27	33	in	in	ADP
ijtc-116	27	34	changes	change	NOUN
ijtc-116	27	35	in	in	ADP
ijtc-116	27	36	the	the	DET
ijtc-116	27	37	level	level	NOUN
ijtc-116	27	38	of	of	ADP
ijtc-116	27	39	sales	sale	NOUN
ijtc-116	27	40	.	.	PUNCT
ijtc-116	28	1	furthermore	furthermore	ADV
ijtc-116	28	2	,	,	PUNCT
ijtc-116	28	3	haneda	haneda	PROPN
ijtc-116	28	4	and	and	CCONJ
ijtc-116	28	5	azizah	azizah	NOUN
ijtc-116	28	6	's	's	PART
ijtc-116	28	7	research	research	NOUN
ijtc-116	28	8	(	(	PUNCT
ijtc-116	28	9	2018	2018	NUM
ijtc-116	28	10	)	)	PUNCT
ijtc-116	28	11	shows	show	VERB
ijtc-116	28	12	the	the	DET
ijtc-116	28	13	results	result	NOUN
ijtc-116	28	14	that	that	PRON
ijtc-116	28	15	the	the	DET
ijtc-116	28	16	room	room	NOUN
ijtc-116	28	17	rent	rent	NOUN
ijtc-116	28	18	cost	cost	NOUN
ijtc-116	28	19	determined	determine	VERB
ijtc-116	28	20	by	by	ADP
ijtc-116	28	21	management	management	NOUN
ijtc-116	28	22	is	be	AUX
ijtc-116	28	23	determined	determine	VERB
ijtc-116	28	24	by	by	ADP
ijtc-116	28	25	allocating	allocate	VERB
ijtc-116	28	26	operating	operating	NOUN
ijtc-116	28	27	costs	cost	NOUN
ijtc-116	28	28	to	to	ADP
ijtc-116	28	29	each	each	DET
ijtc-116	28	30	room	room	NOUN
ijtc-116	28	31	type	type	NOUN
ijtc-116	28	32	based	base	VERB
ijtc-116	28	33	on	on	ADP
ijtc-116	28	34	the	the	DET
ijtc-116	28	35	percentage	percentage	NOUN
ijtc-116	28	36	of	of	ADP
ijtc-116	28	37	income	income	NOUN
ijtc-116	28	38	.	.	PUNCT
ijtc-116	29	1	at	at	ADP
ijtc-116	29	2	present	present	ADJ
ijtc-116	29	3	,	,	PUNCT
ijtc-116	29	4	in	in	ADP
ijtc-116	29	5	calculating	calculate	VERB
ijtc-116	29	6	goods	good	NOUN
ijtc-116	29	7	manufactured	manufacture	VERB
ijtc-116	29	8	cost	cost	NOUN
ijtc-116	29	9	,	,	PUNCT
ijtc-116	29	10	the	the	DET
ijtc-116	29	11	company	company	NOUN
ijtc-116	29	12	uses	use	VERB
ijtc-116	29	13	a	a	DET
ijtc-116	29	14	traditional	traditional	ADJ
ijtc-116	29	15	system	system	NOUN
ijtc-116	29	16	,	,	PUNCT
ijtc-116	29	17	where	where	SCONJ
ijtc-116	29	18	all	all	DET
ijtc-116	29	19	costs	cost	NOUN
ijtc-116	29	20	are	be	AUX
ijtc-116	29	21	not	not	PART
ijtc-116	29	22	directly	directly	ADV
ijtc-116	29	23	allocated	allocate	VERB
ijtc-116	29	24	to	to	ADP
ijtc-116	29	25	the	the	DET
ijtc-116	29	26	product	product	NOUN
ijtc-116	29	27	on	on	ADP
ijtc-116	29	28	an	an	DET
ijtc-116	29	29	allocation	allocation	NOUN
ijtc-116	29	30	basis	basis	NOUN
ijtc-116	29	31	.	.	PUNCT
ijtc-116	30	1	all	all	DET
ijtc-116	30	2	allocations	allocation	NOUN
ijtc-116	30	3	are	be	AUX
ijtc-116	30	4	costs	cost	NOUN
ijtc-116	30	5	that	that	PRON
ijtc-116	30	6	are	be	AUX
ijtc-116	30	7	triggered	trigger	VERB
ijtc-116	30	8	due	due	ADP
ijtc-116	30	9	to	to	ADP
ijtc-116	30	10	the	the	DET
ijtc-116	30	11	relationship	relationship	NOUN
ijtc-116	30	12	of	of	ADP
ijtc-116	30	13	production	production	NOUN
ijtc-116	30	14	volume	volume	NOUN
ijtc-116	30	15	.	.	PUNCT
ijtc-116	31	1	based	base	VERB
ijtc-116	31	2	on	on	ADP
ijtc-116	31	3	the	the	DET
ijtc-116	31	4	explanation	explanation	NOUN
ijtc-116	31	5	above	above	ADV
ijtc-116	31	6	,	,	PUNCT
ijtc-116	31	7	it	it	PRON
ijtc-116	31	8	can	can	AUX
ijtc-116	31	9	be	be	AUX
ijtc-116	31	10	understood	understand	VERB
ijtc-116	31	11	how	how	SCONJ
ijtc-116	31	12	important	important	ADJ
ijtc-116	31	13	it	it	PRON
ijtc-116	31	14	is	be	AUX
ijtc-116	31	15	to	to	PART
ijtc-116	31	16	use	use	VERB
ijtc-116	31	17	the	the	DET
ijtc-116	31	18	abc	abc	PROPN
ijtc-116	31	19	system	system	NOUN
ijtc-116	31	20	in	in	ADP
ijtc-116	31	21	calculating	calculate	VERB
ijtc-116	31	22	the	the	DET
ijtc-116	31	23	cost	cost	NOUN
ijtc-116	31	24	of	of	ADP
ijtc-116	31	25	production	production	NOUN
ijtc-116	31	26	.	.	PUNCT
ijtc-116	32	1	according	accord	VERB
ijtc-116	32	2	to	to	ADP
ijtc-116	32	3	mulyadi	mulyadi	NOUN
ijtc-116	32	4	(	(	PUNCT
ijtc-116	32	5	2012	2012	NUM
ijtc-116	32	6	)	)	PUNCT
ijtc-116	32	7	cost	cost	NOUN
ijtc-116	32	8	accounting	accounting	NOUN
ijtc-116	32	9	is	be	AUX
ijtc-116	32	10	an	an	DET
ijtc-116	32	11	information	information	NOUN
ijtc-116	32	12	system	system	NOUN
ijtc-116	32	13	that	that	PRON
ijtc-116	32	14	produces	produce	VERB
ijtc-116	32	15	company	company	NOUN
ijtc-116	32	16	operating	operating	NOUN
ijtc-116	32	17	costs	cost	NOUN
ijtc-116	32	18	and	and	CCONJ
ijtc-116	32	19	information	information	NOUN
ijtc-116	32	20	that	that	PRON
ijtc-116	32	21	is	be	AUX
ijtc-116	32	22	used	use	VERB
ijtc-116	32	23	as	as	ADP
ijtc-116	32	24	a	a	DET
ijtc-116	32	25	basis	basis	NOUN
ijtc-116	32	26	for	for	ADP
ijtc-116	32	27	measuring	measure	VERB
ijtc-116	32	28	,	,	PUNCT
ijtc-116	32	29	analyzing	analyzing	NOUN
ijtc-116	32	30	,	,	PUNCT
ijtc-116	32	31	reporting	reporting	NOUN
ijtc-116	32	32	and	and	CCONJ
ijtc-116	32	33	making	make	VERB
ijtc-116	32	34	decisions	decision	NOUN
ijtc-116	32	35	.	.	PUNCT
ijtc-116	33	1	according	accord	VERB
ijtc-116	33	2	to	to	ADP
ijtc-116	33	3	supriyono	supriyono	PROPN
ijtc-116	33	4	(	(	PUNCT
ijtc-116	33	5	2012	2012	NUM
ijtc-116	33	6	)	)	PUNCT
ijtc-116	33	7	accounting	accounting	NOUN
ijtc-116	33	8	cost	cost	NOUN
ijtc-116	33	9	is	be	AUX
ijtc-116	33	10	a	a	DET
ijtc-116	33	11	cost	cost	NOUN
ijtc-116	33	12	information	information	NOUN
ijtc-116	33	13	generated	generate	VERB
ijtc-116	33	14	by	by	ADP
ijtc-116	33	15	company	company	NOUN
ijtc-116	33	16	management	management	NOUN
ijtc-116	33	17	as	as	ADP
ijtc-116	33	18	a	a	DET
ijtc-116	33	19	basis	basis	NOUN
ijtc-116	33	20	for	for	ADP
ijtc-116	33	21	management	management	NOUN
ijtc-116	33	22	decisions	decision	NOUN
ijtc-116	33	23	in	in	ADP
ijtc-116	33	24	achieving	achieve	VERB
ijtc-116	33	25	company	company	NOUN
ijtc-116	33	26	goals	goal	NOUN
ijtc-116	33	27	(	(	PUNCT
ijtc-116	33	28	wiguna	wiguna	NOUN
ijtc-116	33	29	,	,	PUNCT
ijtc-116	33	30	2017	2017	NUM
ijtc-116	33	31	)	)	PUNCT
ijtc-116	33	32	.	.	PUNCT
ijtc-116	34	1	costs	cost	NOUN
ijtc-116	34	2	are	be	AUX
ijtc-116	34	3	the	the	DET
ijtc-116	34	4	basic	basic	ADJ
ijtc-116	34	5	price	price	NOUN
ijtc-116	34	6	or	or	CCONJ
ijtc-116	34	7	part	part	NOUN
ijtc-116	34	8	of	of	ADP
ijtc-116	34	9	which	which	PRON
ijtc-116	34	10	is	be	AUX
ijtc-116	34	11	used	use	VERB
ijtc-116	34	12	or	or	CCONJ
ijtc-116	34	13	consumed	consume	VERB
ijtc-116	34	14	to	to	PART
ijtc-116	34	15	obtain	obtain	VERB
ijtc-116	34	16	income	income	NOUN
ijtc-116	34	17	(	(	PUNCT
ijtc-116	34	18	sunarto	sunarto	PROPN
ijtc-116	34	19	,	,	PUNCT
ijtc-116	34	20	2004	2004	NUM
ijtc-116	34	21	&	&	CCONJ
ijtc-116	34	22	rahmadani	rahmadani	PROPN
ijtc-116	34	23	et.al	et.al	PROPN
ijtc-116	34	24	.	.	PUNCT
ijtc-116	34	25	2016	2016	NUM
ijtc-116	34	26	)	)	PUNCT
ijtc-116	34	27	.	.	PUNCT
ijtc-116	35	1	costs	cost	NOUN
ijtc-116	35	2	represent	represent	VERB
ijtc-116	35	3	the	the	DET
ijtc-116	35	4	sacrifice	sacrifice	NOUN
ijtc-116	35	5	of	of	ADP
ijtc-116	35	6	economic	economic	ADJ
ijtc-116	35	7	resources	resource	NOUN
ijtc-116	35	8	to	to	PART
ijtc-116	35	9	obtain	obtain	VERB
ijtc-116	35	10	goods	good	NOUN
ijtc-116	35	11	/	/	SYM
ijtc-116	35	12	services	service	NOUN
ijtc-116	35	13	that	that	PRON
ijtc-116	35	14	are	be	AUX
ijtc-116	35	15	useful	useful	ADJ
ijtc-116	35	16	for	for	ADP
ijtc-116	35	17	the	the	DET
ijtc-116	35	18	present	present	NOUN
ijtc-116	35	19	or	or	CCONJ
ijtc-116	35	20	the	the	DET
ijtc-116	35	21	future	future	ADJ
ijtc-116	35	22	(	(	PUNCT
ijtc-116	35	23	siregar	siregar	NOUN
ijtc-116	35	24	,	,	PUNCT
ijtc-116	35	25	2013	2013	NUM
ijtc-116	35	26	&	&	CCONJ
ijtc-116	35	27	siby	siby	PROPN
ijtc-116	35	28	et.al	et.al	PROPN
ijtc-116	35	29	.	.	PUNCT
ijtc-116	35	30	2018	2018	NUM
ijtc-116	35	31	)	)	PUNCT
ijtc-116	35	32	.	.	PUNCT
ijtc-116	36	1	the	the	DET
ijtc-116	36	2	grouping	grouping	NOUN
ijtc-116	36	3	of	of	ADP
ijtc-116	36	4	costs	cost	NOUN
ijtc-116	36	5	over	over	ADP
ijtc-116	36	6	all	all	DET
ijtc-116	36	7	existing	exist	VERB
ijtc-116	36	8	cost	cost	NOUN
ijtc-116	36	9	elements	element	NOUN
ijtc-116	36	10	into	into	ADP
ijtc-116	36	11	certain	certain	ADJ
ijtc-116	36	12	groups	group	NOUN
ijtc-116	36	13	that	that	PRON
ijtc-116	36	14	are	be	AUX
ijtc-116	36	15	more	more	ADV
ijtc-116	36	16	concise	concise	ADJ
ijtc-116	36	17	and	and	CCONJ
ijtc-116	36	18	can	can	AUX
ijtc-116	36	19	provide	provide	VERB
ijtc-116	36	20	more	more	ADV
ijtc-116	36	21	concise	concise	ADJ
ijtc-116	36	22	and	and	CCONJ
ijtc-116	36	23	important	important	ADJ
ijtc-116	36	24	information	information	NOUN
ijtc-116	36	25	is	be	AUX
ijtc-116	36	26	called	call	VERB
ijtc-116	36	27	cost	cost	NOUN
ijtc-116	36	28	classification	classification	NOUN
ijtc-116	36	29	.	.	PUNCT
ijtc-116	37	1	commonly	commonly	ADV
ijtc-116	37	2	used	use	VERB
ijtc-116	37	3	in	in	ADP
ijtc-116	37	4	the	the	DET
ijtc-116	37	5	classification	classification	NOUN
ijtc-116	37	6	of	of	ADP
ijtc-116	37	7	costs	cost	NOUN
ijtc-116	37	8	related	relate	VERB
ijtc-116	37	9	to	to	ADP
ijtc-116	37	10	products	product	NOUN
ijtc-116	37	11	,	,	PUNCT
ijtc-116	37	12	production	production	NOUN
ijtc-116	37	13	volumes	volume	NOUN
ijtc-116	37	14	,	,	PUNCT
ijtc-116	37	15	departments	department	NOUN
ijtc-116	37	16	and	and	CCONJ
ijtc-116	37	17	cost	cost	NOUN
ijtc-116	37	18	centers	center	NOUN
ijtc-116	37	19	,	,	PUNCT
ijtc-116	37	20	accounting	accounting	NOUN
ijtc-116	37	21	periods	period	NOUN
ijtc-116	37	22	,	,	PUNCT
ijtc-116	37	23	decision	decision	NOUN
ijtc-116	37	24	making	making	NOUN
ijtc-116	37	25	(	(	PUNCT
ijtc-116	37	26	siby	siby	PROPN
ijtc-116	37	27	et.al	et.al	PROPN
ijtc-116	37	28	.	.	PUNCT
ijtc-116	37	29	2018	2018	NUM
ijtc-116	37	30	)	)	PUNCT
ijtc-116	37	31	.	.	PUNCT
ijtc-116	38	1	according	accord	VERB
ijtc-116	38	2	to	to	ADP
ijtc-116	38	3	carter	carter	PROPN
ijtc-116	38	4	(	(	PUNCT
ijtc-116	38	5	2102	2102	NUM
ijtc-116	38	6	)	)	PUNCT
ijtc-116	38	7	the	the	DET
ijtc-116	38	8	cost	cost	NOUN
ijtc-116	38	9	classification	classification	NOUN
ijtc-116	38	10	is	be	AUX
ijtc-116	38	11	based	base	VERB
ijtc-116	38	12	on	on	ADP
ijtc-116	38	13	(	(	PUNCT
ijtc-116	38	14	palupi	palupi	PROPN
ijtc-116	38	15	et.al	et.al	PROPN
ijtc-116	38	16	.	.	PUNCT
ijtc-116	39	1	2016	2016	NUM
ijtc-116	39	2	):	):	PUNCT
ijtc-116	39	3	(	(	PUNCT
ijtc-116	39	4	1	1	X
ijtc-116	39	5	)	)	PUNCT
ijtc-116	39	6	costs	cost	NOUN
ijtc-116	39	7	with	with	ADP
ijtc-116	39	8	products	product	NOUN
ijtc-116	39	9	that	that	PRON
ijtc-116	39	10	include	include	VERB
ijtc-116	39	11	manufacturing	manufacturing	NOUN
ijtc-116	39	12	costs	cost	NOUN
ijtc-116	39	13	and	and	CCONJ
ijtc-116	39	14	commercial	commercial	ADJ
ijtc-116	39	15	costs	cost	NOUN
ijtc-116	39	16	;	;	PUNCT
ijtc-116	39	17	(	(	PUNCT
ijtc-116	39	18	2	2	X
ijtc-116	39	19	)	)	PUNCT
ijtc-116	39	20	production	production	NOUN
ijtc-116	39	21	volumes	volume	NOUN
ijtc-116	39	22	which	which	PRON
ijtc-116	39	23	include	include	VERB
ijtc-116	39	24	variable	variable	ADJ
ijtc-116	39	25	costs	cost	NOUN
ijtc-116	39	26	,	,	PUNCT
ijtc-116	39	27	fixed	fix	VERB
ijtc-116	39	28	costs	cost	NOUN
ijtc-116	39	29	and	and	CCONJ
ijtc-116	39	30	semi	semi	ADJ
ijtc-116	39	31	-	-	ADJ
ijtc-116	39	32	variable	variable	ADJ
ijtc-116	39	33	costs	cost	NOUN
ijtc-116	39	34	;	;	PUNCT
ijtc-116	39	35	(	(	PUNCT
ijtc-116	39	36	3	3	X
ijtc-116	39	37	)	)	PUNCT
ijtc-116	39	38	production	production	NOUN
ijtc-116	39	39	department	department	NOUN
ijtc-116	39	40	which	which	PRON
ijtc-116	39	41	includes	include	VERB
ijtc-116	39	42	the	the	DET
ijtc-116	39	43	department	department	NOUN
ijtc-116	39	44	of	of	ADP
ijtc-116	39	45	production	production	NOUN
ijtc-116	39	46	,	,	PUNCT
ijtc-116	39	47	services	service	NOUN
ijtc-116	39	48	,	,	PUNCT
ijtc-116	39	49	joint	joint	ADJ
ijtc-116	39	50	and	and	CCONJ
ijtc-116	39	51	joint	joint	ADJ
ijtc-116	39	52	costs	cost	NOUN
ijtc-116	39	53	;	;	PUNCT
ijtc-116	39	54	and	and	CCONJ
ijtc-116	39	55	(	(	PUNCT
ijtc-116	39	56	4	4	X
ijtc-116	39	57	)	)	PUNCT
ijtc-116	39	58	accounting	accounting	NOUN
ijtc-116	39	59	period	period	NOUN
ijtc-116	39	60	and	and	CCONJ
ijtc-116	39	61	a	a	DET
ijtc-116	39	62	decision	decision	NOUN
ijtc-116	39	63	.	.	PUNCT
ijtc-116	40	1	the	the	DET
ijtc-116	40	2	method	method	NOUN
ijtc-116	40	3	of	of	ADP
ijtc-116	40	4	determining	determine	VERB
ijtc-116	40	5	the	the	DET
ijtc-116	40	6	production	production	NOUN
ijtc-116	40	7	cost	cost	NOUN
ijtc-116	40	8	is	be	AUX
ijtc-116	40	9	how	how	SCONJ
ijtc-116	40	10	to	to	PART
ijtc-116	40	11	calculate	calculate	VERB
ijtc-116	40	12	the	the	DET
ijtc-116	40	13	cost	cost	NOUN
ijtc-116	40	14	element	element	NOUN
ijtc-116	40	15	into	into	ADP
ijtc-116	40	16	the	the	DET
ijtc-116	40	17	cost	cost	NOUN
ijtc-116	40	18	of	of	ADP
ijtc-116	40	19	production	production	NOUN
ijtc-116	40	20	(	(	PUNCT
ijtc-116	40	21	mulyadi	mulyadi	NOUN
ijtc-116	40	22	,	,	PUNCT
ijtc-116	40	23	2012	2012	NUM
ijtc-116	40	24	)	)	PUNCT
ijtc-116	40	25	.	.	PUNCT
ijtc-116	41	1	the	the	DET
ijtc-116	41	2	production	production	NOUN
ijtc-116	41	3	cost	cost	NOUN
ijtc-116	41	4	includes	include	VERB
ijtc-116	41	5	all	all	DET
ijtc-116	41	6	direct	direct	ADJ
ijtc-116	41	7	materials	material	NOUN
ijtc-116	41	8	,	,	PUNCT
ijtc-116	41	9	direct	direct	ADJ
ijtc-116	41	10	labor	labor	NOUN
ijtc-116	41	11	and	and	CCONJ
ijtc-116	41	12	factory	factory	NOUN
ijtc-116	41	13	overhead	overhead	NOUN
ijtc-116	41	14	incurred	incur	VERB
ijtc-116	41	15	to	to	PART
ijtc-116	41	16	produce	produce	VERB
ijtc-116	41	17	goods	good	NOUN
ijtc-116	41	18	/	/	SYM
ijtc-116	41	19	services	service	NOUN
ijtc-116	41	20	(	(	PUNCT
ijtc-116	41	21	lasena	lasena	VERB
ijtc-116	41	22	,	,	PUNCT
ijtc-116	41	23	2013	2013	NUM
ijtc-116	41	24	)	)	PUNCT
ijtc-116	41	25	.	.	PUNCT
ijtc-116	42	1	activity	activity	NOUN
ijtc-116	42	2	based	base	VERB
ijtc-116	42	3	costing	cost	VERB
ijtc-116	42	4	system	system	NOUN
ijtc-116	42	5	is	be	AUX
ijtc-116	42	6	an	an	DET
ijtc-116	42	7	approach	approach	NOUN
ijtc-116	42	8	to	to	ADP
ijtc-116	42	9	determining	determine	VERB
ijtc-116	42	10	product	product	NOUN
ijtc-116	42	11	costs	cost	NOUN
ijtc-116	42	12	that	that	PRON
ijtc-116	42	13	impose	impose	VERB
ijtc-116	42	14	costs	cost	NOUN
ijtc-116	42	15	on	on	ADP
ijtc-116	42	16	products	product	NOUN
ijtc-116	42	17	/	/	SYM
ijtc-116	42	18	services	service	NOUN
ijtc-116	42	19	based	base	VERB
ijtc-116	42	20	on	on	ADP
ijtc-116	42	21	resource	resource	NOUN
ijtc-116	42	22	consumption	consumption	NOUN
ijtc-116	42	23	caused	cause	VERB
ijtc-116	42	24	by	by	ADP
ijtc-116	42	25	activities	activity	NOUN
ijtc-116	42	26	(	(	PUNCT
ijtc-116	42	27	blocher	bloch	ADJ
ijtc-116	42	28	et.al	et.al	NOUN
ijtc-116	42	29	.	.	PROPN
ijtc-116	42	30	,	,	PUNCT
ijtc-116	42	31	2011	2011	NUM
ijtc-116	42	32	)	)	PUNCT
ijtc-116	42	33	.	.	PUNCT
ijtc-116	43	1	the	the	DET
ijtc-116	43	2	basis	basis	NOUN
ijtc-116	43	3	of	of	ADP
ijtc-116	43	4	this	this	DET
ijtc-116	43	5	approach	approach	NOUN
ijtc-116	43	6	is	be	AUX
ijtc-116	43	7	that	that	SCONJ
ijtc-116	43	8	the	the	DET
ijtc-116	43	9	company	company	NOUN
ijtc-116	43	10	's	's	PART
ijtc-116	43	11	products	product	NOUN
ijtc-116	43	12	/	/	SYM
ijtc-116	43	13	services	service	NOUN
ijtc-116	43	14	are	be	AUX
ijtc-116	43	15	carried	carry	VERB
ijtc-116	43	16	out	out	ADP
ijtc-116	43	17	by	by	ADP
ijtc-116	43	18	the	the	DET
ijtc-116	43	19	required	require	VERB
ijtc-116	43	20	activities	activity	NOUN
ijtc-116	43	21	and	and	CCONJ
ijtc-116	43	22	activities	activity	NOUN
ijtc-116	43	23	using	use	VERB
ijtc-116	43	24	resources	resource	NOUN
ijtc-116	43	25	that	that	PRON
ijtc-116	43	26	cause	cause	VERB
ijtc-116	43	27	costs	cost	NOUN
ijtc-116	43	28	.	.	PUNCT
ijtc-116	44	1	resources	resource	NOUN
ijtc-116	44	2	are	be	AUX
ijtc-116	44	3	charged	charge	VERB
ijtc-116	44	4	to	to	PART
ijtc-116	44	5	cost	cost	VERB
ijtc-116	44	6	objects	object	NOUN
ijtc-116	44	7	based	base	VERB
ijtc-116	44	8	on	on	ADP
ijtc-116	44	9	their	their	PRON
ijtc-116	44	10	usefulness	usefulness	NOUN
ijtc-116	44	11	(	(	PUNCT
ijtc-116	44	12	haneda	haneda	PROPN
ijtc-116	44	13	et	et	PROPN
ijtc-116	44	14	al	al	PROPN
ijtc-116	44	15	.	.	PROPN
ijtc-116	44	16	2018	2018	NUM
ijtc-116	44	17	)	)	PUNCT
ijtc-116	44	18	.	.	PUNCT
ijtc-116	45	1	methods	method	NOUN
ijtc-116	45	2	this	this	DET
ijtc-116	45	3	study	study	NOUN
ijtc-116	45	4	is	be	AUX
ijtc-116	45	5	using	use	VERB
ijtc-116	45	6	a	a	DET
ijtc-116	45	7	descriptive	descriptive	ADJ
ijtc-116	45	8	method	method	NOUN
ijtc-116	45	9	of	of	ADP
ijtc-116	45	10	case	case	NOUN
ijtc-116	45	11	study	study	NOUN
ijtc-116	45	12	approach	approach	NOUN
ijtc-116	45	13	,	,	PUNCT
ijtc-116	45	14	which	which	PRON
ijtc-116	45	15	can	can	AUX
ijtc-116	45	16	describe	describe	VERB
ijtc-116	45	17	the	the	DET
ijtc-116	45	18	existence	existence	NOUN
ijtc-116	45	19	of	of	ADP
ijtc-116	45	20	a	a	DET
ijtc-116	45	21	variable	variable	NOUN
ijtc-116	45	22	,	,	PUNCT
ijtc-116	45	23	symptoms	symptom	NOUN
ijtc-116	45	24	or	or	CCONJ
ijtc-116	45	25	circumstances	circumstance	NOUN
ijtc-116	45	26	.	.	PUNCT
ijtc-116	46	1	using	use	VERB
ijtc-116	46	2	this	this	DET
ijtc-116	46	3	method	method	NOUN
ijtc-116	46	4	adjusts	adjust	VERB
ijtc-116	46	5	the	the	DET
ijtc-116	46	6	ability	ability	NOUN
ijtc-116	46	7	to	to	PART
ijtc-116	46	8	answer	answer	VERB
ijtc-116	46	9	the	the	DET
ijtc-116	46	10	problem	problem	NOUN
ijtc-116	46	11	under	under	ADP
ijtc-116	46	12	study	study	NOUN
ijtc-116	46	13	and	and	CCONJ
ijtc-116	46	14	hopes	hope	VERB
ijtc-116	46	15	to	to	PART
ijtc-116	46	16	be	be	AUX
ijtc-116	46	17	able	able	ADJ
ijtc-116	46	18	to	to	PART
ijtc-116	46	19	provide	provide	VERB
ijtc-116	46	20	clear	clear	ADJ
ijtc-116	46	21	results	result	NOUN
ijtc-116	46	22	and	and	CCONJ
ijtc-116	46	23	answers	answer	NOUN
ijtc-116	46	24	.	.	PUNCT
ijtc-116	47	1	this	this	DET
ijtc-116	47	2	study	study	NOUN
ijtc-116	47	3	focuses	focus	VERB
ijtc-116	47	4	on	on	ADP
ijtc-116	47	5	the	the	DET
ijtc-116	47	6	housing	housing	NOUN
ijtc-116	47	7	construction	construction	NOUN
ijtc-116	47	8	cost	cost	NOUN
ijtc-116	47	9	according	accord	VERB
ijtc-116	47	10	to	to	ADP
ijtc-116	47	11	management	management	NOUN
ijtc-116	47	12	and	and	CCONJ
ijtc-116	47	13	calculation	calculation	NOUN
ijtc-116	47	14	of	of	ADP
ijtc-116	47	15	the	the	DET
ijtc-116	47	16	cost	cost	NOUN
ijtc-116	47	17	of	of	ADP
ijtc-116	47	18	housing	housing	NOUN
ijtc-116	47	19	construction	construction	NOUN
ijtc-116	47	20	using	use	VERB
ijtc-116	47	21	the	the	DET
ijtc-116	47	22	abc	abc	PROPN
ijtc-116	47	23	system	system	NOUN
ijtc-116	47	24	.	.	PUNCT
ijtc-116	48	1	application	application	NOUN
ijtc-116	48	2	in	in	ADP
ijtc-116	48	3	activity	activity	NOUN
ijtc-116	48	4	based	base	VERB
ijtc-116	48	5	costing	cost	VERB
ijtc-116	48	6	(	(	PUNCT
ijtc-116	48	7	abc	abc	PROPN
ijtc-116	48	8	)	)	PUNCT
ijtc-116	48	9	calculation	calculation	NOUN
ijtc-116	48	10	of	of	ADP
ijtc-116	48	11	home	home	NOUN
ijtc-116	48	12	development	development	NOUN
ijtc-116	48	13	cost	cost	NOUN
ijtc-116	48	14	(	(	PUNCT
ijtc-116	48	15	study	study	NOUN
ijtc-116	48	16	on	on	ADP
ijtc-116	48	17	housing	housing	NOUN
ijtc-116	48	18	in	in	ADP
ijtc-116	48	19	sidoarjo	sidoarjo	ADJ
ijtc-116	48	20	)	)	PUNCT
ijtc-116	48	21	prasetyo	prasetyo	NOUN
ijtc-116	48	22	,	,	PUNCT
ijtc-116	48	23	rahardjo	rahardjo	PROPN
ijtc-116	48	24	,	,	PUNCT
ijtc-116	48	25	supriadi	supriadi	PROPN
ijtc-116	48	26	,	,	PUNCT
ijtc-116	48	27	kusmayati	kusmayati	NOUN
ijtc-116	48	28	,	,	PUNCT
ijtc-116	48	29	&	&	CCONJ
ijtc-116	48	30	wahib	wahib	NOUN
ijtc-116	48	31	181	181	NUM
ijtc-116	48	32	|	|	ADV
ijtc-116	48	33	ilomata	ilomata	PROPN
ijtc-116	48	34	international	international	ADJ
ijtc-116	48	35	journal	journal	NOUN
ijtc-116	48	36	of	of	ADP
ijtc-116	48	37	tax	tax	NOUN
ijtc-116	48	38	and	and	CCONJ
ijtc-116	48	39	accounting	accounting	NOUN
ijtc-116	48	40	vol	vol	NOUN
ijtc-116	48	41	.	.	PROPN
ijtc-116	49	1	1	1	NUM
ijtc-116	50	1	no	no	NOUN
ijtc-116	50	2	.	.	NOUN
ijtc-116	50	3	4	4	NUM
ijtc-116	50	4	october	october	PROPN
ijtc-116	50	5	2020	2020	NUM
ijtc-116	50	6	results	result	NOUN
ijtc-116	50	7	and	and	CCONJ
ijtc-116	50	8	discussion	discussion	NOUN
ijtc-116	50	9	calculation	calculation	NOUN
ijtc-116	50	10	of	of	ADP
ijtc-116	50	11	the	the	DET
ijtc-116	50	12	building	building	NOUN
ijtc-116	50	13	cost	cost	VERB
ijtc-116	50	14	a	a	DET
ijtc-116	50	15	house	house	NOUN
ijtc-116	50	16	by	by	ADP
ijtc-116	50	17	company	company	NOUN
ijtc-116	50	18	determination	determination	NOUN
ijtc-116	50	19	of	of	ADP
ijtc-116	50	20	development	development	NOUN
ijtc-116	50	21	cost	cost	NOUN
ijtc-116	50	22	carried	carry	VERB
ijtc-116	50	23	out	out	ADP
ijtc-116	50	24	by	by	ADP
ijtc-116	50	25	the	the	DET
ijtc-116	50	26	company	company	NOUN
ijtc-116	50	27	that	that	PRON
ijtc-116	50	28	is	be	AUX
ijtc-116	50	29	using	use	VERB
ijtc-116	50	30	a	a	DET
ijtc-116	50	31	traditional	traditional	ADJ
ijtc-116	50	32	system	system	NOUN
ijtc-116	50	33	,	,	PUNCT
ijtc-116	50	34	this	this	DET
ijtc-116	50	35	system	system	NOUN
ijtc-116	50	36	uses	use	VERB
ijtc-116	50	37	unit	unit	NOUN
ijtc-116	50	38	-	-	PUNCT
ijtc-116	50	39	level	level	NOUN
ijtc-116	50	40	drivers	driver	NOUN
ijtc-116	50	41	.	.	PUNCT
ijtc-116	51	1	the	the	DET
ijtc-116	51	2	calculations	calculation	NOUN
ijtc-116	51	3	are	be	AUX
ijtc-116	51	4	as	as	SCONJ
ijtc-116	51	5	follows	follow	VERB
ijtc-116	51	6	:	:	PUNCT
ijtc-116	51	7	table	table	NOUN
ijtc-116	52	1	1	1	NUM
ijtc-116	52	2	.	.	PUNCT
ijtc-116	52	3	land	land	NOUN
ijtc-116	52	4	and	and	CCONJ
ijtc-116	52	5	construction	construction	NOUN
ijtc-116	52	6	costs	cost	NOUN
ijtc-116	52	7	(	(	PUNCT
ijtc-116	52	8	main	main	ADJ
ijtc-116	52	9	costs	cost	NOUN
ijtc-116	52	10	)	)	PUNCT
ijtc-116	52	11	number	number	NOUN
ijtc-116	52	12	house	house	NOUN
ijtc-116	52	13	type	type	NOUN
ijtc-116	52	14	land	land	NOUN
ijtc-116	52	15	cost	cost	NOUN
ijtc-116	52	16	construction	construction	NOUN
ijtc-116	52	17	costs	cost	NOUN
ijtc-116	52	18	total	total	VERB
ijtc-116	52	19	1	1	NUM
ijtc-116	52	20	home	home	NOUN
ijtc-116	52	21	office	office	NOUN
ijtc-116	52	22	type-58/90	type-58/90	NOUN
ijtc-116	52	23	77.647.208	77.647.208	NOUN
ijtc-116	52	24	133.400.000	133.400.000	NUM
ijtc-116	52	25	211.047.208	211.047.208	NUM
ijtc-116	52	26	2	2	NUM
ijtc-116	52	27	type-38/90	type-38/90	NOUN
ijtc-116	52	28	77.647.208	77.647.208	NOUN
ijtc-116	52	29	95.000.000	95.000.000	NUM
ijtc-116	52	30	172.647.208	172.647.208	NUM
ijtc-116	52	31	3	3	NUM
ijtc-116	52	32	type-50/91	type-50/91	NOUN
ijtc-116	52	33	78.509.955	78.509.955	NOUN
ijtc-116	52	34	125.000.000	125.000.000	NUM
ijtc-116	52	35	203.509.955	203.509.955	NUM
ijtc-116	52	36	4	4	NUM
ijtc-116	52	37	type-70/120	type-70/120	NUM
ijtc-116	52	38	103.529.611	103.529.611	NUM
ijtc-116	52	39	210.000.000	210.000.000	NUM
ijtc-116	52	40	313.529.611	313.529.611	NUM
ijtc-116	52	41	5	5	NUM
ijtc-116	52	42	type-70/135	type-70/135	NOUN
ijtc-116	52	43	116.470.812	116.470.812	NUM
ijtc-116	52	44	210.000.000	210.000.000	NUM
ijtc-116	52	45	326.470.812	326.470.812	NUM
ijtc-116	52	46	source	source	NOUN
ijtc-116	52	47	:	:	PUNCT
ijtc-116	52	48	housing	housing	NOUN
ijtc-116	52	49	data	datum	NOUN
ijtc-116	52	50	in	in	ADP
ijtc-116	52	51	sidoarjo	sidoarjo	ADJ
ijtc-116	52	52	table	table	NOUN
ijtc-116	52	53	2	2	NUM
ijtc-116	52	54	.	.	PUNCT
ijtc-116	52	55	utility	utility	NOUN
ijtc-116	52	56	costs	cost	NOUN
ijtc-116	52	57	(	(	PUNCT
ijtc-116	52	58	overhead	overhead	ADJ
ijtc-116	52	59	costs	cost	NOUN
ijtc-116	52	60	)	)	PUNCT
ijtc-116	52	61	number	number	NOUN
ijtc-116	52	62	cost	cost	NOUN
ijtc-116	52	63	type	type	NOUN
ijtc-116	52	64	total	total	ADJ
ijtc-116	52	65	1	1	NUM
ijtc-116	52	66	land	land	NOUN
ijtc-116	52	67	planning	planning	NOUN
ijtc-116	52	68	costs	cost	VERB
ijtc-116	52	69	17.557.029.500	17.557.029.500	NUM
ijtc-116	52	70	2	2	NUM
ijtc-116	52	71	infrastructure	infrastructure	NOUN
ijtc-116	52	72	costs	cost	VERB
ijtc-116	52	73	11.000.000.000	11.000.000.000	NUM
ijtc-116	52	74	3	3	NUM
ijtc-116	52	75	electricity	electricity	NOUN
ijtc-116	52	76	cost	cost	NOUN
ijtc-116	52	77	(	(	PUNCT
ijtc-116	52	78	pln	pln	NOUN
ijtc-116	52	79	)	)	PUNCT
ijtc-116	52	80	1.228.000.000	1.228.000.000	NUM
ijtc-116	52	81	4	4	NUM
ijtc-116	52	82	environmental	environmental	ADJ
ijtc-116	52	83	facility	facility	NOUN
ijtc-116	52	84	fee	fee	NOUN
ijtc-116	52	85	2.640.000.000	2.640.000.000	NUM
ijtc-116	52	86	5	5	NUM
ijtc-116	52	87	building	building	NOUN
ijtc-116	52	88	planning	planning	NOUN
ijtc-116	52	89	costs	cost	NOUN
ijtc-116	52	90	100.000.000	100.000.000	NUM
ijtc-116	52	91	6	6	NUM
ijtc-116	52	92	licensing	licensing	NOUN
ijtc-116	52	93	fees	fee	NOUN
ijtc-116	52	94	983.200.000	983.200.000	NUM
ijtc-116	52	95	7	7	NUM
ijtc-116	52	96	project	project	NOUN
ijtc-116	52	97	office	office	NOUN
ijtc-116	52	98	administration	administration	NOUN
ijtc-116	52	99	costs	cost	VERB
ijtc-116	52	100	3.840.000.000	3.840.000.000	NUM
ijtc-116	52	101	total	total	ADJ
ijtc-116	52	102	cost	cost	NOUN
ijtc-116	52	103	37.348.229.500	37.348.229.500	NUM
ijtc-116	52	104	number	number	NOUN
ijtc-116	52	105	of	of	ADP
ijtc-116	52	106	housing	housing	NOUN
ijtc-116	52	107	units	unit	NOUN
ijtc-116	52	108	and	and	CCONJ
ijtc-116	52	109	home	home	NOUN
ijtc-116	52	110	office	office	NOUN
ijtc-116	52	111	564	564	NUM
ijtc-116	52	112	unit	unit	NOUN
ijtc-116	52	113	total	total	ADJ
ijtc-116	52	114	cost	cost	NOUN
ijtc-116	52	115	per	per	ADP
ijtc-116	52	116	unit	unit	NOUN
ijtc-116	52	117	66.220.265	66.220.265	NOUN
ijtc-116	52	118	source	source	NOUN
ijtc-116	52	119	:	:	PUNCT
ijtc-116	52	120	housing	housing	NOUN
ijtc-116	52	121	data	datum	NOUN
ijtc-116	52	122	in	in	ADP
ijtc-116	52	123	sidoarjo	sidoarjo	ADJ
ijtc-116	52	124	table	table	NOUN
ijtc-116	52	125	3	3	NUM
ijtc-116	52	126	.	.	X
ijtc-116	52	127	calculation	calculation	NOUN
ijtc-116	52	128	of	of	ADP
ijtc-116	52	129	cost	cost	NOUN
ijtc-116	52	130	of	of	ADP
ijtc-116	52	131	building	build	VERB
ijtc-116	52	132	houses	house	NOUN
ijtc-116	52	133	number	number	NOUN
ijtc-116	52	134	cost	cost	NOUN
ijtc-116	52	135	type	type	NOUN
ijtc-116	52	136	home	home	NOUN
ijtc-116	52	137	office	office	NOUN
ijtc-116	52	138	type58/90	type58/90	PROPN
ijtc-116	52	139	type38/90	type38/90	NOUN
ijtc-116	52	140	type50/91	type50/91	VERB
ijtc-116	52	141	type70/120	type70/120	PROPN
ijtc-116	52	142	type70/135	type70/135	NUM
ijtc-116	52	143	1	1	NUM
ijtc-116	52	144	land	land	NOUN
ijtc-116	52	145	cost	cost	NOUN
ijtc-116	52	146	77.647.208	77.647.208	NOUN
ijtc-116	52	147	77.647.208	77.647.208	NOUN
ijtc-116	52	148	78.509.955	78.509.955	NOUN
ijtc-116	52	149	103.529.611	103.529.611	NUM
ijtc-116	52	150	116.470.812	116.470.812	NUM
ijtc-116	52	151	2	2	NUM
ijtc-116	52	152	construction	construction	NOUN
ijtc-116	52	153	costs	cost	NOUN
ijtc-116	52	154	133.400.000	133.400.000	NUM
ijtc-116	52	155	95.000.000	95.000.000	NUM
ijtc-116	52	156	125.000.000	125.000.000	NUM
ijtc-116	52	157	210.000.000	210.000.000	NUM
ijtc-116	52	158	210.000.000	210.000.000	NUM
ijtc-116	52	159	3	3	NUM
ijtc-116	52	160	utility	utility	NOUN
ijtc-116	52	161	costs	cost	VERB
ijtc-116	52	162	66.220.265	66.220.265	NOUN
ijtc-116	52	163	66.220.265	66.220.265	NUM
ijtc-116	52	164	66.220.265	66.220.265	NUM
ijtc-116	52	165	66.220.265	66.220.265	NUM
ijtc-116	52	166	66.220.265	66.220.265	NUM
ijtc-116	52	167	total	total	ADJ
ijtc-116	52	168	277.267.473	277.267.473	NUM
ijtc-116	52	169	238.867.473	238.867.473	NUM
ijtc-116	52	170	269.730.220	269.730.220	NUM
ijtc-116	52	171	379.749.876	379.749.876	NUM
ijtc-116	52	172	392.691.077	392.691.077	NUM
ijtc-116	52	173	source	source	NOUN
ijtc-116	52	174	:	:	PUNCT
ijtc-116	52	175	housing	housing	NOUN
ijtc-116	52	176	data	datum	NOUN
ijtc-116	52	177	in	in	ADP
ijtc-116	52	178	sidoarjo	sidoarjo	ADJ
ijtc-116	52	179	calculation	calculation	NOUN
ijtc-116	52	180	of	of	ADP
ijtc-116	52	181	the	the	DET
ijtc-116	52	182	cost	cost	NOUN
ijtc-116	52	183	of	of	ADP
ijtc-116	52	184	house	house	NOUN
ijtc-116	52	185	construction	construction	NOUN
ijtc-116	52	186	based	base	VERB
ijtc-116	52	187	on	on	ADP
ijtc-116	52	188	the	the	DET
ijtc-116	52	189	abc	abc	PROPN
ijtc-116	52	190	system	system	NOUN
ijtc-116	52	191	determination	determination	NOUN
ijtc-116	52	192	of	of	ADP
ijtc-116	52	193	housing	housing	NOUN
ijtc-116	52	194	construction	construction	NOUN
ijtc-116	52	195	basic	basic	ADJ
ijtc-116	52	196	cost	cost	NOUN
ijtc-116	52	197	with	with	ADP
ijtc-116	52	198	the	the	DET
ijtc-116	52	199	traditional	traditional	ADJ
ijtc-116	52	200	system	system	NOUN
ijtc-116	52	201	as	as	SCONJ
ijtc-116	52	202	stated	state	VERB
ijtc-116	52	203	above	above	ADV
ijtc-116	52	204	does	do	AUX
ijtc-116	52	205	not	not	PART
ijtc-116	52	206	provide	provide	VERB
ijtc-116	52	207	accurate	accurate	ADJ
ijtc-116	52	208	information	information	NOUN
ijtc-116	52	209	because	because	SCONJ
ijtc-116	52	210	it	it	PRON
ijtc-116	52	211	causes	cause	VERB
ijtc-116	52	212	distortion	distortion	NOUN
ijtc-116	52	213	between	between	ADP
ijtc-116	52	214	types	type	NOUN
ijtc-116	52	215	of	of	ADP
ijtc-116	52	216	houses	house	NOUN
ijtc-116	52	217	.	.	PUNCT
ijtc-116	53	1	abc	abc	PROPN
ijtc-116	53	2	system	system	NOUN
ijtc-116	53	3	is	be	AUX
ijtc-116	53	4	one	one	NUM
ijtc-116	53	5	method	method	NOUN
ijtc-116	53	6	that	that	PRON
ijtc-116	53	7	can	can	AUX
ijtc-116	53	8	produce	produce	VERB
ijtc-116	53	9	accurate	accurate	ADJ
ijtc-116	53	10	information	information	NOUN
ijtc-116	53	11	because	because	SCONJ
ijtc-116	53	12	there	there	PRON
ijtc-116	53	13	is	be	VERB
ijtc-116	53	14	a	a	DET
ijtc-116	53	15	charge	charge	NOUN
ijtc-116	53	16	for	for	ADP
ijtc-116	53	17	each	each	DET
ijtc-116	53	18	activity	activity	NOUN
ijtc-116	53	19	.	.	PUNCT
ijtc-116	54	1	the	the	DET
ijtc-116	54	2	calculations	calculation	NOUN
ijtc-116	54	3	are	be	AUX
ijtc-116	54	4	as	as	SCONJ
ijtc-116	54	5	follows	follow	VERB
ijtc-116	54	6	:	:	PUNCT
ijtc-116	54	7	table	table	NOUN
ijtc-116	54	8	4	4	NUM
ijtc-116	54	9	.	.	PUNCT
ijtc-116	54	10	utility	utility	NOUN
ijtc-116	54	11	costs	cost	NOUN
ijtc-116	54	12	(	(	PUNCT
ijtc-116	54	13	overhead	overhead	ADJ
ijtc-116	54	14	costs	cost	NOUN
ijtc-116	54	15	)	)	PUNCT
ijtc-116	54	16	number	number	NOUN
ijtc-116	54	17	cost	cost	NOUN
ijtc-116	54	18	type	type	NOUN
ijtc-116	54	19	total	total	ADJ
ijtc-116	54	20	1	1	NUM
ijtc-116	54	21	land	land	NOUN
ijtc-116	54	22	planning	planning	NOUN
ijtc-116	54	23	costs	cost	VERB
ijtc-116	54	24	17.557.029.500	17.557.029.500	NUM
ijtc-116	54	25	2	2	NUM
ijtc-116	54	26	infrastructure	infrastructure	NOUN
ijtc-116	54	27	costs	cost	VERB
ijtc-116	54	28	11.000.000.000	11.000.000.000	NUM
ijtc-116	54	29	3	3	NUM
ijtc-116	54	30	electricity	electricity	NOUN
ijtc-116	54	31	cost	cost	NOUN
ijtc-116	54	32	(	(	PUNCT
ijtc-116	54	33	pln	pln	NOUN
ijtc-116	54	34	)	)	PUNCT
ijtc-116	54	35	1.228.000.000	1.228.000.000	NUM
ijtc-116	54	36	4	4	NUM
ijtc-116	54	37	environmental	environmental	ADJ
ijtc-116	54	38	facility	facility	NOUN
ijtc-116	54	39	fee	fee	NOUN
ijtc-116	54	40	2.640.000.000	2.640.000.000	NUM
ijtc-116	54	41	5	5	NUM
ijtc-116	54	42	building	building	NOUN
ijtc-116	54	43	planning	planning	NOUN
ijtc-116	54	44	costs	cost	VERB
ijtc-116	54	45	100.000.000	100.000.000	NUM
ijtc-116	54	46	application	application	NOUN
ijtc-116	54	47	in	in	ADP
ijtc-116	54	48	activity	activity	NOUN
ijtc-116	54	49	based	base	VERB
ijtc-116	54	50	costing	cost	VERB
ijtc-116	54	51	(	(	PUNCT
ijtc-116	54	52	abc	abc	PROPN
ijtc-116	54	53	)	)	PUNCT
ijtc-116	54	54	calculation	calculation	NOUN
ijtc-116	54	55	of	of	ADP
ijtc-116	54	56	home	home	NOUN
ijtc-116	54	57	development	development	NOUN
ijtc-116	54	58	cost	cost	NOUN
ijtc-116	54	59	(	(	PUNCT
ijtc-116	54	60	study	study	NOUN
ijtc-116	54	61	on	on	ADP
ijtc-116	54	62	housing	housing	NOUN
ijtc-116	54	63	in	in	ADP
ijtc-116	54	64	sidoarjo	sidoarjo	ADJ
ijtc-116	54	65	)	)	PUNCT
ijtc-116	54	66	prasetyo	prasetyo	NOUN
ijtc-116	54	67	,	,	PUNCT
ijtc-116	54	68	rahardjo	rahardjo	PROPN
ijtc-116	54	69	,	,	PUNCT
ijtc-116	54	70	supriadi	supriadi	PROPN
ijtc-116	54	71	,	,	PUNCT
ijtc-116	54	72	kusmayati	kusmayati	NOUN
ijtc-116	54	73	,	,	PUNCT
ijtc-116	54	74	&	&	CCONJ
ijtc-116	54	75	wahib	wahib	NOUN
ijtc-116	54	76	182	182	NUM
ijtc-116	54	77	|	|	ADV
ijtc-116	54	78	ilomata	ilomata	PROPN
ijtc-116	54	79	international	international	ADJ
ijtc-116	54	80	journal	journal	NOUN
ijtc-116	54	81	of	of	ADP
ijtc-116	54	82	tax	tax	NOUN
ijtc-116	54	83	and	and	CCONJ
ijtc-116	54	84	accounting	accounting	NOUN
ijtc-116	54	85	vol	vol	NOUN
ijtc-116	54	86	.	.	PROPN
ijtc-116	55	1	1	1	NUM
ijtc-116	56	1	no	no	NOUN
ijtc-116	56	2	.	.	NOUN
ijtc-116	56	3	4	4	NUM
ijtc-116	56	4	october	october	NOUN
ijtc-116	56	5	2020	2020	NUM
ijtc-116	56	6	number	number	NOUN
ijtc-116	56	7	cost	cost	NOUN
ijtc-116	56	8	type	type	NOUN
ijtc-116	56	9	total	total	NOUN
ijtc-116	56	10	6	6	NUM
ijtc-116	56	11	licensing	licensing	NOUN
ijtc-116	56	12	fees	fee	NOUN
ijtc-116	56	13	983.200.000	983.200.000	NUM
ijtc-116	56	14	7	7	NUM
ijtc-116	56	15	project	project	NOUN
ijtc-116	56	16	office	office	NOUN
ijtc-116	56	17	administration	administration	NOUN
ijtc-116	56	18	costs	cost	VERB
ijtc-116	56	19	3.840.000.000	3.840.000.000	NUM
ijtc-116	56	20	total	total	ADJ
ijtc-116	56	21	cost	cost	NOUN
ijtc-116	56	22	37.348.229.500	37.348.229.500	NUM
ijtc-116	56	23	source	source	NOUN
ijtc-116	56	24	:	:	PUNCT
ijtc-116	56	25	housing	housing	NOUN
ijtc-116	56	26	data	datum	NOUN
ijtc-116	56	27	in	in	ADP
ijtc-116	56	28	sidoarjo	sidoarjo	ADJ
ijtc-116	56	29	table	table	NOUN
ijtc-116	56	30	5	5	NUM
ijtc-116	56	31	.	.	PUNCT
ijtc-116	56	32	activity	activity	NOUN
ijtc-116	56	33	identification	identification	NOUN
ijtc-116	56	34	number	number	NOUN
ijtc-116	56	35	cost	cost	NOUN
ijtc-116	56	36	type	type	NOUN
ijtc-116	56	37	activity	activity	NOUN
ijtc-116	56	38	1	1	NUM
ijtc-116	56	39	land	land	NOUN
ijtc-116	56	40	planning	planning	NOUN
ijtc-116	56	41	costs	cost	NOUN
ijtc-116	56	42	batch	batch	NOUN
ijtc-116	56	43	level	level	NOUN
ijtc-116	56	44	2	2	NUM
ijtc-116	56	45	infrastructure	infrastructure	NOUN
ijtc-116	56	46	costs	cost	NOUN
ijtc-116	56	47	batch	batch	NOUN
ijtc-116	56	48	level	level	NOUN
ijtc-116	56	49	3	3	NUM
ijtc-116	56	50	electricity	electricity	NOUN
ijtc-116	56	51	cost	cost	NOUN
ijtc-116	56	52	(	(	PUNCT
ijtc-116	56	53	pln	pln	NOUN
ijtc-116	56	54	)	)	PUNCT
ijtc-116	56	55	batch	batch	NOUN
ijtc-116	56	56	level	level	NOUN
ijtc-116	56	57	4	4	NUM
ijtc-116	56	58	environmental	environmental	ADJ
ijtc-116	56	59	facility	facility	NOUN
ijtc-116	56	60	fee	fee	NOUN
ijtc-116	56	61	batch	batch	NOUN
ijtc-116	56	62	level	level	NOUN
ijtc-116	56	63	5	5	NUM
ijtc-116	56	64	building	building	NOUN
ijtc-116	56	65	planning	planning	NOUN
ijtc-116	56	66	costs	cost	NOUN
ijtc-116	56	67	product	product	NOUN
ijtc-116	56	68	level	level	NOUN
ijtc-116	56	69	6	6	NUM
ijtc-116	56	70	licensing	licensing	NOUN
ijtc-116	56	71	fees	fee	NOUN
ijtc-116	56	72	product	product	NOUN
ijtc-116	56	73	level	level	NOUN
ijtc-116	56	74	7	7	NUM
ijtc-116	56	75	project	project	NOUN
ijtc-116	56	76	office	office	NOUN
ijtc-116	56	77	administration	administration	NOUN
ijtc-116	56	78	costs	cost	VERB
ijtc-116	56	79	product	product	NOUN
ijtc-116	56	80	level	level	NOUN
ijtc-116	56	81	source	source	NOUN
ijtc-116	56	82	:	:	PUNCT
ijtc-116	56	83	processed	process	VERB
ijtc-116	56	84	data	data	NOUN
ijtc-116	56	85	table	table	NOUN
ijtc-116	56	86	6	6	NUM
ijtc-116	56	87	.	.	PUNCT
ijtc-116	57	1	grouping	group	VERB
ijtc-116	57	2	of	of	ADP
ijtc-116	57	3	costs	cost	NOUN
ijtc-116	57	4	to	to	ADP
ijtc-116	57	5	activities	activity	NOUN
ijtc-116	57	6	number	number	NOUN
ijtc-116	57	7	cost	cost	NOUN
ijtc-116	57	8	type	type	NOUN
ijtc-116	57	9	total	total	ADJ
ijtc-116	57	10	1	1	NUM
ijtc-116	57	11	unit	unit	NOUN
ijtc-116	57	12	level	level	NOUN
ijtc-116	57	13	activity	activity	NOUN
ijtc-116	57	14	costs	cost	VERB
ijtc-116	57	15	electricity	electricity	NOUN
ijtc-116	57	16	cost	cost	NOUN
ijtc-116	57	17	(	(	PUNCT
ijtc-116	57	18	pln	pln	NOUN
ijtc-116	57	19	)	)	PUNCT
ijtc-116	57	20	1.228.000.000	1.228.000.000	NUM
ijtc-116	57	21	total	total	NOUN
ijtc-116	57	22	1.228.000.000	1.228.000.000	NUM
ijtc-116	57	23	2	2	NUM
ijtc-116	57	24	batch	batch	NOUN
ijtc-116	57	25	level	level	NOUN
ijtc-116	57	26	activity	activity	NOUN
ijtc-116	57	27	costs	cost	VERB
ijtc-116	57	28	land	land	NOUN
ijtc-116	57	29	planning	planning	NOUN
ijtc-116	57	30	costs	cost	VERB
ijtc-116	57	31	17.557.029.500	17.557.029.500	NUM
ijtc-116	57	32	infrastructure	infrastructure	NOUN
ijtc-116	57	33	costs	cost	VERB
ijtc-116	57	34	11.000.000.000	11.000.000.000	NUM
ijtc-116	57	35	environmental	environmental	ADJ
ijtc-116	57	36	facility	facility	NOUN
ijtc-116	57	37	fee	fee	NOUN
ijtc-116	57	38	2.640.000.000	2.640.000.000	NUM
ijtc-116	57	39	total	total	ADJ
ijtc-116	57	40	31.197.029.500	31.197.029.500	NUM
ijtc-116	57	41	3	3	NUM
ijtc-116	57	42	product	product	NOUN
ijtc-116	57	43	level	level	NOUN
ijtc-116	57	44	activity	activity	NOUN
ijtc-116	57	45	costs	cost	VERB
ijtc-116	57	46	land	land	NOUN
ijtc-116	57	47	planning	planning	NOUN
ijtc-116	57	48	costs	cost	VERB
ijtc-116	57	49	100.000.000	100.000.000	NUM
ijtc-116	57	50	licensing	licensing	NOUN
ijtc-116	57	51	fees	fee	NOUN
ijtc-116	57	52	983.200.000	983.200.000	NUM
ijtc-116	57	53	project	project	NOUN
ijtc-116	57	54	office	office	NOUN
ijtc-116	57	55	administration	administration	NOUN
ijtc-116	57	56	costs	cost	VERB
ijtc-116	57	57	3.840.000.000	3.840.000.000	NUM
ijtc-116	57	58	total	total	ADJ
ijtc-116	57	59	4.923.200.000	4.923.200.000	NUM
ijtc-116	57	60	source	source	NOUN
ijtc-116	57	61	:	:	PUNCT
ijtc-116	57	62	processed	process	VERB
ijtc-116	57	63	data	data	NOUN
ijtc-116	57	64	table	table	NOUN
ijtc-116	57	65	7	7	NUM
ijtc-116	57	66	.	.	PUNCT
ijtc-116	57	67	determination	determination	NOUN
ijtc-116	57	68	of	of	ADP
ijtc-116	57	69	drivers	driver	NOUN
ijtc-116	57	70	for	for	ADP
ijtc-116	57	71	activities	activity	NOUN
ijtc-116	57	72	number	number	NOUN
ijtc-116	57	73	cost	cost	NOUN
ijtc-116	57	74	type	type	NOUN
ijtc-116	57	75	activity	activity	NOUN
ijtc-116	57	76	1	1	NUM
ijtc-116	57	77	land	land	NOUN
ijtc-116	57	78	planning	planning	NOUN
ijtc-116	57	79	costs	cost	NOUN
ijtc-116	57	80	land	land	NOUN
ijtc-116	57	81	area	area	NOUN
ijtc-116	57	82	2	2	NUM
ijtc-116	57	83	infrastructure	infrastructure	NOUN
ijtc-116	57	84	costs	cost	NOUN
ijtc-116	57	85	land	land	NOUN
ijtc-116	57	86	area	area	NOUN
ijtc-116	57	87	3	3	NUM
ijtc-116	57	88	electricity	electricity	NOUN
ijtc-116	57	89	cost	cost	NOUN
ijtc-116	57	90	(	(	PUNCT
ijtc-116	57	91	pln	pln	NOUN
ijtc-116	57	92	)	)	PUNCT
ijtc-116	57	93	number	number	NOUN
ijtc-116	57	94	of	of	ADP
ijtc-116	57	95	units	unit	NOUN
ijtc-116	57	96	4	4	NUM
ijtc-116	57	97	environmental	environmental	ADJ
ijtc-116	57	98	facility	facility	NOUN
ijtc-116	57	99	fee	fee	NOUN
ijtc-116	57	100	land	land	NOUN
ijtc-116	57	101	area	area	NOUN
ijtc-116	57	102	5	5	NUM
ijtc-116	57	103	land	land	NOUN
ijtc-116	57	104	planning	planning	NOUN
ijtc-116	57	105	costs	cost	NOUN
ijtc-116	57	106	building	building	NOUN
ijtc-116	57	107	area	area	NOUN
ijtc-116	57	108	6	6	NUM
ijtc-116	57	109	licensing	licensing	NOUN
ijtc-116	57	110	fees	fee	NOUN
ijtc-116	57	111	building	building	NOUN
ijtc-116	57	112	area	area	NOUN
ijtc-116	57	113	7	7	NUM
ijtc-116	57	114	project	project	NOUN
ijtc-116	57	115	office	office	NOUN
ijtc-116	57	116	administration	administration	NOUN
ijtc-116	57	117	costs	cost	VERB
ijtc-116	57	118	building	building	PROPN
ijtc-116	57	119	area	area	NOUN
ijtc-116	57	120	source	source	NOUN
ijtc-116	57	121	:	:	PUNCT
ijtc-116	57	122	processed	process	VERB
ijtc-116	57	123	data	data	NOUN
ijtc-116	57	124	table	table	NOUN
ijtc-116	57	125	8	8	NUM
ijtc-116	57	126	.	.	PUNCT
ijtc-116	58	1	calculation	calculation	NOUN
ijtc-116	58	2	of	of	ADP
ijtc-116	58	3	activity	activity	NOUN
ijtc-116	58	4	group	group	NOUN
ijtc-116	58	5	rates	rate	NOUN
ijtc-116	58	6	number	number	NOUN
ijtc-116	58	7	cost	cost	NOUN
ijtc-116	58	8	type	type	NOUN
ijtc-116	58	9	cost	cost	NOUN
ijtc-116	58	10	driver	driver	NOUN
ijtc-116	58	11	pool	pool	NOUN
ijtc-116	58	12	rate	rate	NOUN
ijtc-116	58	13	1	1	NUM
ijtc-116	58	14	unit	unit	NOUN
ijtc-116	58	15	level	level	NOUN
ijtc-116	58	16	activity	activity	NOUN
ijtc-116	58	17	costs	cost	VERB
ijtc-116	58	18	electricity	electricity	NOUN
ijtc-116	58	19	cost	cost	NOUN
ijtc-116	58	20	(	(	PUNCT
ijtc-116	58	21	pln	pln	PROPN
ijtc-116	58	22	)	)	PUNCT
ijtc-116	58	23	1.228.000.000	1.228.000.000	NUM
ijtc-116	58	24	564	564	NUM
ijtc-116	58	25	unit	unit	NOUN
ijtc-116	58	26	2.177.305	2.177.305	NUM
ijtc-116	58	27	2	2	NUM
ijtc-116	58	28	batch	batch	NOUN
ijtc-116	58	29	level	level	NOUN
ijtc-116	58	30	activity	activity	NOUN
ijtc-116	58	31	costs	cost	VERB
ijtc-116	58	32	application	application	NOUN
ijtc-116	58	33	in	in	ADP
ijtc-116	58	34	activity	activity	NOUN
ijtc-116	58	35	based	base	VERB
ijtc-116	58	36	costing	cost	VERB
ijtc-116	58	37	(	(	PUNCT
ijtc-116	58	38	abc	abc	PROPN
ijtc-116	58	39	)	)	PUNCT
ijtc-116	58	40	calculation	calculation	NOUN
ijtc-116	58	41	of	of	ADP
ijtc-116	58	42	home	home	NOUN
ijtc-116	58	43	development	development	NOUN
ijtc-116	58	44	cost	cost	NOUN
ijtc-116	58	45	(	(	PUNCT
ijtc-116	58	46	study	study	NOUN
ijtc-116	58	47	on	on	ADP
ijtc-116	58	48	housing	housing	NOUN
ijtc-116	58	49	in	in	ADP
ijtc-116	58	50	sidoarjo	sidoarjo	ADJ
ijtc-116	58	51	)	)	PUNCT
ijtc-116	58	52	prasetyo	prasetyo	NOUN
ijtc-116	58	53	,	,	PUNCT
ijtc-116	58	54	rahardjo	rahardjo	PROPN
ijtc-116	58	55	,	,	PUNCT
ijtc-116	58	56	supriadi	supriadi	PROPN
ijtc-116	58	57	,	,	PUNCT
ijtc-116	58	58	kusmayati	kusmayati	NOUN
ijtc-116	58	59	,	,	PUNCT
ijtc-116	58	60	&	&	CCONJ
ijtc-116	58	61	wahib	wahib	NOUN
ijtc-116	58	62	183	183	NUM
ijtc-116	58	63	|	|	NOUN
ijtc-116	58	64	ilomata	ilomata	PROPN
ijtc-116	58	65	international	international	ADJ
ijtc-116	58	66	journal	journal	NOUN
ijtc-116	58	67	of	of	ADP
ijtc-116	58	68	tax	tax	NOUN
ijtc-116	58	69	and	and	CCONJ
ijtc-116	58	70	accounting	accounting	NOUN
ijtc-116	58	71	vol	vol	NOUN
ijtc-116	58	72	.	.	PROPN
ijtc-116	59	1	1	1	NUM
ijtc-116	60	1	no	no	NOUN
ijtc-116	60	2	.	.	NOUN
ijtc-116	60	3	4	4	NUM
ijtc-116	60	4	october	october	PROPN
ijtc-116	60	5	2020	2020	NUM
ijtc-116	60	6	land	land	NOUN
ijtc-116	60	7	planning	planning	NOUN
ijtc-116	60	8	costs	cost	VERB
ijtc-116	60	9	31.197.029.500	31.197.029.500	NUM
ijtc-116	60	10	60.541	60.541	NUM
ijtc-116	60	11	m2	m2	PROPN
ijtc-116	60	12	effective	effective	ADJ
ijtc-116	60	13	land	land	NOUN
ijtc-116	60	14	area	area	NOUN
ijtc-116	60	15	515.302	515.302	NUM
ijtc-116	60	16	infrastructure	infrastructure	NOUN
ijtc-116	60	17	costs	cost	VERB
ijtc-116	60	18	environmental	environmental	ADJ
ijtc-116	60	19	facility	facility	NOUN
ijtc-116	60	20	fee	fee	NOUN
ijtc-116	60	21	3	3	NUM
ijtc-116	60	22	product	product	NOUN
ijtc-116	60	23	level	level	NOUN
ijtc-116	60	24	activity	activity	NOUN
ijtc-116	60	25	costs	cost	VERB
ijtc-116	60	26	land	land	NOUN
ijtc-116	60	27	planning	planning	NOUN
ijtc-116	60	28	costs	cost	NOUN
ijtc-116	60	29	4.923.200.000	4.923.200.000	NUM
ijtc-116	60	30	28.040	28.040	NUM
ijtc-116	60	31	m2	m2	PROPN
ijtc-116	60	32	effective	effective	ADJ
ijtc-116	60	33	building	building	NOUN
ijtc-116	60	34	area	area	NOUN
ijtc-116	60	35	175.578	175.578	NUM
ijtc-116	60	36	licensing	licensing	NOUN
ijtc-116	60	37	fees	fee	NOUN
ijtc-116	60	38	project	project	PROPN
ijtc-116	60	39	office	office	NOUN
ijtc-116	60	40	administration	administration	NOUN
ijtc-116	60	41	costs	cost	VERB
ijtc-116	60	42	source	source	NOUN
ijtc-116	60	43	:	:	PUNCT
ijtc-116	60	44	processed	process	VERB
ijtc-116	60	45	data	data	NOUN
ijtc-116	60	46	table	table	NOUN
ijtc-116	60	47	9	9	NUM
ijtc-116	60	48	.	.	PUNCT
ijtc-116	60	49	calculation	calculation	NOUN
ijtc-116	60	50	of	of	ADP
ijtc-116	60	51	the	the	DET
ijtc-116	60	52	cost	cost	NOUN
ijtc-116	60	53	of	of	ADP
ijtc-116	60	54	building	build	VERB
ijtc-116	60	55	houses	house	NOUN
ijtc-116	60	56	with	with	ADP
ijtc-116	60	57	the	the	DET
ijtc-116	60	58	abc	abc	PROPN
ijtc-116	60	59	system	system	NOUN
ijtc-116	60	60	number	number	NOUN
ijtc-116	60	61	total	total	NOUN
ijtc-116	60	62	cost	cost	NOUN
ijtc-116	60	63	home	home	NOUN
ijtc-116	60	64	office	office	NOUN
ijtc-116	60	65	type-58/90	type-58/90	NOUN
ijtc-116	60	66	type-38/90	type-38/90	NOUN
ijtc-116	60	67	type-50/91	type-50/91	VERB
ijtc-116	60	68	type70/120	type70/120	PROPN
ijtc-116	60	69	type70/135	type70/135	NUM
ijtc-116	60	70	1	1	NUM
ijtc-116	60	71	land	land	NOUN
ijtc-116	60	72	cost	cost	NOUN
ijtc-116	60	73	77.647.208	77.647.208	NOUN
ijtc-116	60	74	77.647.208	77.647.208	NOUN
ijtc-116	60	75	78.509.955	78.509.955	NOUN
ijtc-116	60	76	103.529.611	103.529.611	NUM
ijtc-116	60	77	116.470.812	116.470.812	NUM
ijtc-116	60	78	2	2	NUM
ijtc-116	60	79	construction	construction	NOUN
ijtc-116	60	80	costs	cost	NOUN
ijtc-116	60	81	133.400.000	133.400.000	NUM
ijtc-116	60	82	95.000.000	95.000.000	NUM
ijtc-116	60	83	125.000.000	125.000.000	NUM
ijtc-116	60	84	210.000.000	210.000.000	NUM
ijtc-116	60	85	210.000.000	210.000.000	NUM
ijtc-116	60	86	3	3	NUM
ijtc-116	60	87	utility	utility	NOUN
ijtc-116	60	88	costs	cost	NOUN
ijtc-116	60	89	unit	unit	NOUN
ijtc-116	60	90	level	level	NOUN
ijtc-116	61	1	2.177.305	2.177.305	NUM
ijtc-116	62	1	2.177.305	2.177.305	NUM
ijtc-116	63	1	2.177.305	2.177.305	NUM
ijtc-116	63	2	2.177.305	2.177.305	NUM
ijtc-116	63	3	2.177.305	2.177.305	NUM
ijtc-116	63	4	batch	batch	NOUN
ijtc-116	63	5	level	level	NOUN
ijtc-116	63	6	46.377.222	46.377.222	NOUN
ijtc-116	63	7	46.377.222	46.377.222	NUM
ijtc-116	63	8	46.892.524	46.892.524	NOUN
ijtc-116	64	1	61.836.296	61.836.296	NUM
ijtc-116	65	1	69.565.833	69.565.833	NOUN
ijtc-116	65	2	product	product	NOUN
ijtc-116	65	3	level	level	NOUN
ijtc-116	65	4	10.183.509	10.183.509	NUM
ijtc-116	65	5	6.671.954	6.671.954	NUM
ijtc-116	65	6	8.778.887	8.778.887	NUM
ijtc-116	65	7	12.290.442	12.290.442	NUM
ijtc-116	65	8	12.290.442	12.290.442	NUM
ijtc-116	65	9	total	total	NOUN
ijtc-116	65	10	269.785.244	269.785.244	NUM
ijtc-116	65	11	227.873.689	227.873.689	NUM
ijtc-116	65	12	261.358.671	261.358.671	NUM
ijtc-116	65	13	389.833.654	389.833.654	NUM
ijtc-116	65	14	410.504.392	410.504.392	NUM
ijtc-116	65	15	source	source	NOUN
ijtc-116	65	16	:	:	PUNCT
ijtc-116	65	17	housing	housing	NOUN
ijtc-116	65	18	data	datum	NOUN
ijtc-116	65	19	in	in	ADP
ijtc-116	65	20	sidoarjo	sidoarjo	ADJ
ijtc-116	65	21	table	table	NOUN
ijtc-116	65	22	10	10	NUM
ijtc-116	65	23	.	.	PUNCT
ijtc-116	66	1	comparison	comparison	NOUN
ijtc-116	66	2	of	of	ADP
ijtc-116	66	3	company	company	NOUN
ijtc-116	66	4	calculations	calculation	NOUN
ijtc-116	66	5	with	with	ADP
ijtc-116	66	6	abc	abc	PROPN
ijtc-116	66	7	systems	systems	PROPN
ijtc-116	66	8	number	number	PROPN
ijtc-116	66	9	house	house	PROPN
ijtc-116	66	10	type	type	NOUN
ijtc-116	66	11	traditional	traditional	ADJ
ijtc-116	66	12	abc	abc	PROPN
ijtc-116	66	13	system	system	NOUN
ijtc-116	66	14	gap	gap	NOUN
ijtc-116	66	15	percentage	percentage	NOUN
ijtc-116	66	16	1	1	NUM
ijtc-116	66	17	home	home	NOUN
ijtc-116	66	18	office	office	NOUN
ijtc-116	66	19	type-58/90	type-58/90	NOUN
ijtc-116	66	20	277.267.473	277.267.473	NUM
ijtc-116	66	21	269.785.244	269.785.244	NUM
ijtc-116	66	22	-7.482.229	-7.482.229	NOUN
ijtc-116	66	23	-3	-3	INTJ
ijtc-116	66	24	%	%	NOUN
ijtc-116	66	25	2	2	NUM
ijtc-116	66	26	type-38/90	type-38/90	NOUN
ijtc-116	66	27	238.867.473	238.867.473	NUM
ijtc-116	66	28	227.873.689	227.873.689	NUM
ijtc-116	66	29	-10.993.784	-10.993.784	NOUN
ijtc-116	66	30	-5	-5	INTJ
ijtc-116	66	31	%	%	NOUN
ijtc-116	66	32	3	3	NUM
ijtc-116	66	33	type-50/91	type-50/91	NOUN
ijtc-116	66	34	269.730.220	269.730.220	NUM
ijtc-116	66	35	261.358.671	261.358.671	NUM
ijtc-116	66	36	-8.371.549	-8.371.549	PROPN
ijtc-116	66	37	-3	-3	PUNCT
ijtc-116	66	38	%	%	NOUN
ijtc-116	66	39	4	4	NUM
ijtc-116	66	40	type-70/120	type-70/120	NOUN
ijtc-116	66	41	379.749.876	379.749.876	NUM
ijtc-116	66	42	389.833.654	389.833.654	NUM
ijtc-116	66	43	10.083.778	10.083.778	NUM
ijtc-116	66	44	3	3	NUM
ijtc-116	66	45	%	%	NOUN
ijtc-116	66	46	5	5	NUM
ijtc-116	66	47	type-70/135	type-70/135	NOUN
ijtc-116	66	48	392.691.077	392.691.077	NUM
ijtc-116	66	49	410.504.392	410.504.392	NUM
ijtc-116	66	50	17.813.315	17.813.315	NUM
ijtc-116	66	51	4	4	NUM
ijtc-116	66	52	%	%	NOUN
ijtc-116	66	53	source	source	NOUN
ijtc-116	66	54	:	:	PUNCT
ijtc-116	66	55	housing	housing	NOUN
ijtc-116	66	56	data	datum	NOUN
ijtc-116	66	57	in	in	ADP
ijtc-116	66	58	sidoarjo	sidoarjo	ADJ
ijtc-116	66	59	conclusion	conclusion	NOUN
ijtc-116	66	60	the	the	DET
ijtc-116	66	61	results	result	NOUN
ijtc-116	66	62	of	of	ADP
ijtc-116	66	63	the	the	DET
ijtc-116	66	64	calculation	calculation	NOUN
ijtc-116	66	65	of	of	ADP
ijtc-116	66	66	housing	housing	NOUN
ijtc-116	66	67	construction	construction	NOUN
ijtc-116	66	68	cost	cost	NOUN
ijtc-116	66	69	using	use	VERB
ijtc-116	66	70	the	the	DET
ijtc-116	66	71	abc	abc	PROPN
ijtc-116	66	72	system	system	NOUN
ijtc-116	66	73	on	on	ADP
ijtc-116	66	74	housing	housing	NOUN
ijtc-116	66	75	in	in	ADP
ijtc-116	66	76	sidoarjo	sidoarjo	NOUN
ijtc-116	66	77	are	be	AUX
ijtc-116	66	78	able	able	ADJ
ijtc-116	66	79	to	to	PART
ijtc-116	66	80	describe	describe	VERB
ijtc-116	66	81	the	the	DET
ijtc-116	66	82	results	result	NOUN
ijtc-116	66	83	more	more	ADV
ijtc-116	66	84	accurately	accurately	ADV
ijtc-116	66	85	and	and	CCONJ
ijtc-116	66	86	do	do	AUX
ijtc-116	66	87	not	not	PART
ijtc-116	66	88	cause	cause	VERB
ijtc-116	66	89	distortion	distortion	NOUN
ijtc-116	66	90	of	of	ADP
ijtc-116	66	91	costs	cost	NOUN
ijtc-116	66	92	.	.	PUNCT
ijtc-116	67	1	this	this	DET
ijtc-116	67	2	system	system	NOUN
ijtc-116	67	3	can	can	AUX
ijtc-116	67	4	improve	improve	VERB
ijtc-116	67	5	decision	decision	NOUN
ijtc-116	67	6	making	make	VERB
ijtc-116	67	7	planning	planning	NOUN
ijtc-116	67	8	so	so	SCONJ
ijtc-116	67	9	that	that	SCONJ
ijtc-116	67	10	it	it	PRON
ijtc-116	67	11	can	can	AUX
ijtc-116	67	12	help	help	VERB
ijtc-116	67	13	management	management	NOUN
ijtc-116	67	14	in	in	ADP
ijtc-116	67	15	improving	improve	VERB
ijtc-116	67	16	its	its	PRON
ijtc-116	67	17	financial	financial	ADJ
ijtc-116	67	18	planning	planning	NOUN
ijtc-116	67	19	.	.	PUNCT
ijtc-116	68	1	references	reference	NOUN
ijtc-116	68	2	al	al	PROPN
ijtc-116	68	3	-	-	PUNCT
ijtc-116	68	4	saidi	saidi	PROPN
ijtc-116	68	5	,	,	PUNCT
ijtc-116	68	6	shafeq	shafeq	ADJ
ijtc-116	68	7	hamoud	hamoud	NOUN
ijtc-116	68	8	.	.	PUNCT
ijtc-116	68	9	,	,	PUNCT
ijtc-116	68	10	&	&	CCONJ
ijtc-116	68	11	h.	h.	PROPN
ijtc-116	68	12	nanje	nanje	PROPN
ijtc-116	68	13	gowda	gowda	PROPN
ijtc-116	68	14	.	.	PUNCT
ijtc-116	69	1	(	(	PUNCT
ijtc-116	69	2	2014	2014	NUM
ijtc-116	69	3	)	)	PUNCT
ijtc-116	69	4	.	.	PUNCT
ijtc-116	70	1	measures	measure	NOUN
ijtc-116	70	2	for	for	ADP
ijtc-116	70	3	activity	activity	NOUN
ijtc-116	70	4	based	base	VERB
ijtc-116	70	5	costing	cost	VERB
ijtc-116	70	6	success	success	NOUN
ijtc-116	70	7	:	:	PUNCT
ijtc-116	70	8	a	a	DET
ijtc-116	70	9	review	review	NOUN
ijtc-116	70	10	,	,	PUNCT
ijtc-116	70	11	international	international	ADJ
ijtc-116	70	12	journal	journal	NOUN
ijtc-116	70	13	of	of	ADP
ijtc-116	70	14	research	research	NOUN
ijtc-116	70	15	in	in	ADP
ijtc-116	70	16	commerce	commerce	PROPN
ijtc-116	70	17	,	,	PUNCT
ijtc-116	70	18	it	it	PRON
ijtc-116	70	19	and	and	CCONJ
ijtc-116	70	20	management	management	NOUN
ijtc-116	70	21	,	,	PUNCT
ijtc-116	70	22	vol.4	vol.4	PROPN
ijtc-116	70	23	,	,	PUNCT
ijtc-116	70	24	issue	issue	NOUN
ijtc-116	70	25	no.5	no.5	PROPN
ijtc-116	70	26	,	,	PUNCT
ijtc-116	70	27	may	may	AUX
ijtc-116	70	28	,	,	PUNCT
ijtc-116	70	29	pp	pp	ADV
ijtc-116	70	30	.	.	PUNCT
ijtc-116	71	1	10	10	NUM
ijtc-116	71	2	-	-	SYM
ijtc-116	71	3	13	13	NUM
ijtc-116	71	4	.	.	PUNCT
ijtc-116	72	1	blocher	bloch	ADJ
ijtc-116	72	2	,	,	PUNCT
ijtc-116	72	3	edward	edward	PROPN
ijtc-116	72	4	j.	j.	PROPN
ijtc-116	72	5	,	,	PUNCT
ijtc-116	72	6	david	david	PROPN
ijtc-116	72	7	e	e	PROPN
ijtc-116	72	8	stout	stout	PROPN
ijtc-116	72	9	.	.	PUNCT
ijtc-116	72	10	,	,	PUNCT
ijtc-116	72	11	&	&	CCONJ
ijtc-116	72	12	gary	gary	PROPN
ijtc-116	72	13	cokin	cokin	PROPN
ijtc-116	72	14	.	.	PUNCT
ijtc-116	73	1	(	(	PUNCT
ijtc-116	73	2	2011	2011	NUM
ijtc-116	73	3	)	)	PUNCT
ijtc-116	73	4	.	.	PUNCT
ijtc-116	74	1	cost	cost	NOUN
ijtc-116	74	2	management	management	NOUN
ijtc-116	74	3	:	:	PUNCT
ijtc-116	74	4	strategic	strategic	ADJ
ijtc-116	74	5	emphasis	emphasis	NOUN
ijtc-116	74	6	,	,	PUNCT
ijtc-116	74	7	translated	translate	VERB
ijtc-116	74	8	by	by	ADP
ijtc-116	74	9	david	david	PROPN
ijtc-116	74	10	wijaya	wijaya	PROPN
ijtc-116	74	11	,	,	PUNCT
ijtc-116	74	12	jakarta	jakarta	PROPN
ijtc-116	74	13	,	,	PUNCT
ijtc-116	74	14	salemba	salemba	PROPN
ijtc-116	74	15	empat	empat	PROPN
ijtc-116	74	16	.	.	PUNCT
ijtc-116	75	1	carter	carter	PROPN
ijtc-116	75	2	,	,	PUNCT
ijtc-116	75	3	william	william	PROPN
ijtc-116	75	4	k	k	PROPN
ijtc-116	75	5	..	..	PUNCT
ijtc-116	75	6	(	(	PUNCT
ijtc-116	75	7	2012	2012	NUM
ijtc-116	75	8	)	)	PUNCT
ijtc-116	75	9	.	.	PUNCT
ijtc-116	76	1	cost	cost	NOUN
ijtc-116	76	2	accounting	accounting	PROPN
ijtc-116	76	3	fourteenth	fourteenth	PROPN
ijtc-116	76	4	edition	edition	NOUN
ijtc-116	76	5	,	,	PUNCT
ijtc-116	76	6	book	book	NOUN
ijtc-116	76	7	1	1	NUM
ijtc-116	76	8	,	,	PUNCT
ijtc-116	76	9	jakarta	jakarta	PROPN
ijtc-116	76	10	,	,	PUNCT
ijtc-116	76	11	salemba	salemba	PROPN
ijtc-116	76	12	empat	empat	PROPN
ijtc-116	76	13	.	.	PUNCT
ijtc-116	77	1	farzanesh	farzanesh	PROPN
ijtc-116	77	2	,	,	PUNCT
ijtc-116	77	3	nassizadeh	nassizadeh	PROPN
ijtc-116	77	4	.	.	PUNCT
ijtc-116	77	5	,	,	PUNCT
ijtc-116	77	6	saei	saei	PROPN
ijtc-116	77	7	mohammad	mohammad	PROPN
ijtc-116	77	8	javad	javad	PROPN
ijtc-116	77	9	.	.	PROPN
ijtc-116	77	10	,	,	PUNCT
ijtc-116	77	11	salehi	salehi	PROPN
ijtc-116	77	12	nahdi	nahdi	PROPN
ijtc-116	77	13	.	.	PUNCT
ijtc-116	77	14	,	,	PUNCT
ijtc-116	77	15	&	&	CCONJ
ijtc-116	77	16	bayegi	bayegi	PROPN
ijtc-116	77	17	sayyed	sayyed	PROPN
ijtc-116	77	18	ali	ali	PROPN
ijtc-116	77	19	haddad	haddad	PROPN
ijtc-116	77	20	.	.	PUNCT
ijtc-116	78	1	(	(	PUNCT
ijtc-116	78	2	2010	2010	NUM
ijtc-116	78	3	)	)	PUNCT
ijtc-116	78	4	.	.	PUNCT
ijtc-116	79	1	a	a	DET
ijtc-116	79	2	study	study	NOUN
ijtc-116	79	3	of	of	ADP
ijtc-116	79	4	the	the	DET
ijtc-116	79	5	stickiness	stickiness	NOUN
ijtc-116	79	6	of	of	ADP
ijtc-116	79	7	costs	cost	NOUN
ijtc-116	79	8	of	of	ADP
ijtc-116	79	9	goods	good	NOUN
ijtc-116	79	10	sold	sell	VERB
ijtc-116	79	11	and	and	CCONJ
ijtc-116	79	12	operating	operating	NOUN
ijtc-116	79	13	costs	cost	NOUN
ijtc-116	79	14	to	to	ADP
ijtc-116	79	15	changes	change	NOUN
ijtc-116	79	16	in	in	ADP
ijtc-116	79	17	sales	sale	NOUN
ijtc-116	79	18	level	level	NOUN
ijtc-116	79	19	in	in	ADP
ijtc-116	79	20	iran	iran	PROPN
ijtc-116	79	21	,	,	PUNCT
ijtc-116	79	22	studies	study	NOUN
ijtc-116	79	23	in	in	ADP
ijtc-116	79	24	business	business	NOUN
ijtc-116	79	25	and	and	CCONJ
ijtc-116	79	26	economics	economic	NOUN
ijtc-116	79	27	,	,	PUNCT
ijtc-116	79	28	pp	pp	ADJ
ijtc-116	79	29	.	.	PUNCT
ijtc-116	80	1	79	79	NUM
ijtc-116	80	2	-	-	SYM
ijtc-116	80	3	89	89	NUM
ijtc-116	80	4	.	.	PUNCT
ijtc-116	81	1	application	application	NOUN
ijtc-116	81	2	in	in	ADP
ijtc-116	81	3	activity	activity	NOUN
ijtc-116	81	4	based	base	VERB
ijtc-116	81	5	costing	cost	VERB
ijtc-116	81	6	(	(	PUNCT
ijtc-116	81	7	abc	abc	PROPN
ijtc-116	81	8	)	)	PUNCT
ijtc-116	81	9	calculation	calculation	NOUN
ijtc-116	81	10	of	of	ADP
ijtc-116	81	11	home	home	NOUN
ijtc-116	81	12	development	development	NOUN
ijtc-116	81	13	cost	cost	NOUN
ijtc-116	81	14	(	(	PUNCT
ijtc-116	81	15	study	study	NOUN
ijtc-116	81	16	on	on	ADP
ijtc-116	81	17	housing	housing	NOUN
ijtc-116	81	18	in	in	ADP
ijtc-116	81	19	sidoarjo	sidoarjo	ADJ
ijtc-116	81	20	)	)	PUNCT
ijtc-116	81	21	prasetyo	prasetyo	NOUN
ijtc-116	81	22	,	,	PUNCT
ijtc-116	81	23	rahardjo	rahardjo	PROPN
ijtc-116	81	24	,	,	PUNCT
ijtc-116	81	25	supriadi	supriadi	PROPN
ijtc-116	81	26	,	,	PUNCT
ijtc-116	81	27	kusmayati	kusmayati	NOUN
ijtc-116	81	28	,	,	PUNCT
ijtc-116	81	29	&	&	CCONJ
ijtc-116	81	30	wahib	wahib	NOUN
ijtc-116	81	31	184	184	NUM
ijtc-116	81	32	|	|	ADV
ijtc-116	81	33	ilomata	ilomata	PROPN
ijtc-116	81	34	international	international	ADJ
ijtc-116	81	35	journal	journal	NOUN
ijtc-116	81	36	of	of	ADP
ijtc-116	81	37	tax	tax	NOUN
ijtc-116	81	38	and	and	CCONJ
ijtc-116	81	39	accounting	accounting	NOUN
ijtc-116	81	40	vol	vol	NOUN
ijtc-116	81	41	.	.	PROPN
ijtc-116	82	1	1	1	NUM
ijtc-116	83	1	no	no	NOUN
ijtc-116	83	2	.	.	NOUN
ijtc-116	83	3	4	4	NUM
ijtc-116	83	4	october	october	PROPN
ijtc-116	83	5	2020	2020	NUM
ijtc-116	83	6	haneda	haneda	PROPN
ijtc-116	83	7	,	,	PUNCT
ijtc-116	83	8	nivo	nivo	PROPN
ijtc-116	83	9	,	,	PUNCT
ijtc-116	83	10	&	&	CCONJ
ijtc-116	83	11	devi	devi	PROPN
ijtc-116	83	12	farah	farah	PROPN
ijtc-116	83	13	azizah	azizah	PROPN
ijtc-116	83	14	.	.	PUNCT
ijtc-116	84	1	(	(	PUNCT
ijtc-116	84	2	2018	2018	NUM
ijtc-116	84	3	)	)	PUNCT
ijtc-116	84	4	.	.	PUNCT
ijtc-116	85	1	analysis	analysis	NOUN
ijtc-116	85	2	of	of	ADP
ijtc-116	85	3	the	the	DET
ijtc-116	85	4	calculation	calculation	NOUN
ijtc-116	85	5	of	of	ADP
ijtc-116	85	6	cost	cost	NOUN
ijtc-116	85	7	of	of	ADP
ijtc-116	85	8	room	room	NOUN
ijtc-116	85	9	for	for	ADP
ijtc-116	85	10	rent	rent	NOUN
ijtc-116	85	11	with	with	ADP
ijtc-116	85	12	an	an	DET
ijtc-116	85	13	activity	activity	NOUN
ijtc-116	85	14	based	base	VERB
ijtc-116	85	15	costing	cost	VERB
ijtc-116	85	16	system	system	NOUN
ijtc-116	85	17	(	(	PUNCT
ijtc-116	85	18	study	study	NOUN
ijtc-116	85	19	at	at	ADP
ijtc-116	85	20	hasanah	hasanah	PROPN
ijtc-116	85	21	buring	bur	VERB
ijtc-116	85	22	guest	guest	NOUN
ijtc-116	85	23	house	house	NOUN
ijtc-116	85	24	in	in	ADP
ijtc-116	85	25	malang	malang	PROPN
ijtc-116	85	26	city	city	PROPN
ijtc-116	85	27	2016	2016	NUM
ijtc-116	85	28	)	)	PUNCT
ijtc-116	85	29	,	,	PUNCT
ijtc-116	85	30	journal	journal	NOUN
ijtc-116	85	31	of	of	ADP
ijtc-116	85	32	business	business	PROPN
ijtc-116	85	33	administration	administration	NOUN
ijtc-116	85	34	,	,	PUNCT
ijtc-116	85	35	vol.56	vol.56	ADV
ijtc-116	85	36	,	,	PUNCT
ijtc-116	85	37	no.1	no.1	NUM
ijtc-116	85	38	,	,	PUNCT
ijtc-116	85	39	march	march	NOUN
ijtc-116	85	40	,	,	PUNCT
ijtc-116	85	41	pg	pg	INTJ
ijtc-116	85	42	.	.	PROPN
ijtc-116	85	43	48	48	NUM
ijtc-116	85	44	-	-	SYM
ijtc-116	85	45	56	56	NUM
ijtc-116	85	46	.	.	PUNCT
ijtc-116	86	1	joseph	joseph	PROPN
ijtc-116	86	2	,	,	PUNCT
ijtc-116	86	3	c.	c.	PROPN
ijtc-116	86	4	samuel	samuel	PROPN
ijtc-116	86	5	.	.	PROPN
ijtc-116	86	6	,	,	PUNCT
ijtc-116	86	7	f.j	f.j	PROPN
ijtc-116	86	8	.	.	PROPN
ijtc-116	86	9	peter	peter	PROPN
ijtc-116	86	10	kumar	kumar	PROPN
ijtc-116	86	11	.	.	PROPN
ijtc-116	86	12	,	,	PUNCT
ijtc-116	86	13	&	&	CCONJ
ijtc-116	86	14	r.	r.	PROPN
ijtc-116	86	15	magesh	magesh	PROPN
ijtc-116	86	16	kumar	kumar	PROPN
ijtc-116	86	17	.	.	PUNCT
ijtc-116	86	18	(	(	PUNCT
ijtc-116	86	19	2019	2019	NUM
ijtc-116	86	20	)	)	PUNCT
ijtc-116	86	21	.	.	PUNCT
ijtc-116	87	1	implementing	implement	VERB
ijtc-116	87	2	activity	activity	NOUN
ijtc-116	87	3	based	base	VERB
ijtc-116	87	4	costing	cost	VERB
ijtc-116	87	5	among	among	ADP
ijtc-116	87	6	automotive	automotive	ADJ
ijtc-116	87	7	engineering	engineering	NOUN
ijtc-116	87	8	industries	industry	NOUN
ijtc-116	87	9	in	in	ADP
ijtc-116	87	10	the	the	DET
ijtc-116	87	11	small	small	ADJ
ijtc-116	87	12	and	and	CCONJ
ijtc-116	87	13	medium	medium	ADJ
ijtc-116	87	14	enterprises	enterprise	NOUN
ijtc-116	87	15	sector	sector	NOUN
ijtc-116	87	16	of	of	ADP
ijtc-116	87	17	tamil	tamil	PROPN
ijtc-116	87	18	nadu	nadu	PROPN
ijtc-116	87	19	,	,	PUNCT
ijtc-116	87	20	international	international	ADJ
ijtc-116	87	21	journal	journal	NOUN
ijtc-116	87	22	of	of	ADP
ijtc-116	87	23	mechanical	mechanical	ADJ
ijtc-116	87	24	engineering	engineering	NOUN
ijtc-116	87	25	and	and	CCONJ
ijtc-116	87	26	technology	technology	NOUN
ijtc-116	87	27	(	(	PUNCT
ijtc-116	87	28	ijmet	ijmet	NOUN
ijtc-116	87	29	)	)	PUNCT
ijtc-116	87	30	,	,	PUNCT
ijtc-116	87	31	vol.10	vol.10	NOUN
ijtc-116	87	32	,	,	PUNCT
ijtc-116	87	33	issue	issue	NOUN
ijtc-116	87	34	01	01	NUM
ijtc-116	87	35	,	,	PUNCT
ijtc-116	87	36	january	january	PROPN
ijtc-116	87	37	,	,	PUNCT
ijtc-116	87	38	pp	pp	ADJ
ijtc-116	87	39	.	.	PUNCT
ijtc-116	88	1	550	550	NUM
ijtc-116	88	2	-	-	SYM
ijtc-116	88	3	563	563	NUM
ijtc-116	88	4	.	.	PUNCT
ijtc-116	89	1	lasena	lasena	PROPN
ijtc-116	89	2	,	,	PUNCT
ijtc-116	89	3	sity	sity	NOUN
ijtc-116	89	4	rahmi	rahmi	PROPN
ijtc-116	89	5	.	.	PUNCT
ijtc-116	90	1	(	(	PUNCT
ijtc-116	90	2	2013	2013	NUM
ijtc-116	90	3	)	)	PUNCT
ijtc-116	90	4	.	.	PUNCT
ijtc-116	91	1	analysis	analysis	NOUN
ijtc-116	91	2	of	of	ADP
ijtc-116	91	3	determination	determination	NOUN
ijtc-116	91	4	of	of	ADP
ijtc-116	91	5	cost	cost	NOUN
ijtc-116	91	6	of	of	ADP
ijtc-116	91	7	production	production	NOUN
ijtc-116	91	8	at	at	ADP
ijtc-116	91	9	pt	pt	PROPN
ijtc-116	91	10	.	.	PROPN
ijtc-116	91	11	dimembe	dimembe	PROPN
ijtc-116	91	12	nyiur	nyiur	PROPN
ijtc-116	91	13	agripro	agripro	PROPN
ijtc-116	91	14	,	,	PUNCT
ijtc-116	91	15	emba	emba	PROPN
ijtc-116	91	16	journal	journal	PROPN
ijtc-116	91	17	,	,	PUNCT
ijtc-116	91	18	vol.1	vol.1	PROPN
ijtc-116	91	19	,	,	PUNCT
ijtc-116	91	20	no.3	no.3	PROPN
ijtc-116	91	21	,	,	PUNCT
ijtc-116	91	22	juni	juni	PROPN
ijtc-116	91	23	,	,	PUNCT
ijtc-116	91	24	pg	pg	INTJ
ijtc-116	91	25	.	.	PUNCT
ijtc-116	92	1	585	585	NUM
ijtc-116	92	2	-	-	SYM
ijtc-116	92	3	592	592	NUM
ijtc-116	92	4	.	.	PUNCT
ijtc-116	93	1	martusa	martusa	NOUN
ijtc-116	93	2	,	,	PUNCT
ijtc-116	93	3	r	r	NOUN
ijtc-116	93	4	..	..	PUNCT
ijtc-116	93	5	,	,	PUNCT
ijtc-116	93	6	s.r	s.r	PROPN
ijtc-116	93	7	.	.	PROPN
ijtc-116	93	8	darma	darma	PROPN
ijtc-116	93	9	.	.	PUNCT
ijtc-116	93	10	,	,	PUNCT
ijtc-116	93	11	&	&	CCONJ
ijtc-116	93	12	v.	v.	PROPN
ijtc-116	93	13	carolina	carolina	PROPN
ijtc-116	93	14	.	.	PUNCT
ijtc-116	94	1	(	(	PUNCT
ijtc-116	94	2	2010	2010	NUM
ijtc-116	94	3	)	)	PUNCT
ijtc-116	94	4	.	.	PUNCT
ijtc-116	95	1	the	the	DET
ijtc-116	95	2	role	role	NOUN
ijtc-116	95	3	of	of	ADP
ijtc-116	95	4	the	the	DET
ijtc-116	95	5	activity	activity	NOUN
ijtc-116	95	6	based	base	VERB
ijtc-116	95	7	costing	cost	VERB
ijtc-116	95	8	method	method	NOUN
ijtc-116	95	9	in	in	ADP
ijtc-116	95	10	determining	determine	VERB
ijtc-116	95	11	the	the	DET
ijtc-116	95	12	cost	cost	NOUN
ijtc-116	95	13	of	of	ADP
ijtc-116	95	14	goods	good	NOUN
ijtc-116	95	15	manufactured	manufacture	VERB
ijtc-116	95	16	.	.	PUNCT
ijtc-116	96	1	accurate	accurate	ADJ
ijtc-116	96	2	accounting	accounting	NOUN
ijtc-116	96	3	scientific	scientific	ADJ
ijtc-116	96	4	journal	journal	NOUN
ijtc-116	96	5	,	,	PUNCT
ijtc-116	96	6	no.1	no.1	PROPN
ijtc-116	96	7	,	,	PUNCT
ijtc-116	96	8	1st	1st	ADJ
ijtc-116	96	9	year	year	NOUN
ijtc-116	96	10	,	,	PUNCT
ijtc-116	96	11	may	may	AUX
ijtc-116	96	12	-	-	PUNCT
ijtc-116	96	13	august	august	PROPN
ijtc-116	96	14	,	,	PUNCT
ijtc-116	96	15	pp.39	pp.39	NOUN
ijtc-116	96	16	-	-	PUNCT
ijtc-116	96	17	60	60	NUM
ijtc-116	96	18	.	.	PUNCT
ijtc-116	97	1	mulyadi	mulyadi	NOUN
ijtc-116	97	2	.	.	PUNCT
ijtc-116	98	1	(	(	PUNCT
ijtc-116	98	2	2012	2012	NUM
ijtc-116	98	3	)	)	PUNCT
ijtc-116	98	4	.	.	PUNCT
ijtc-116	99	1	cost	cost	NOUN
ijtc-116	99	2	accounting	accounting	NOUN
ijtc-116	99	3	,	,	PUNCT
ijtc-116	99	4	issue	issue	NOUN
ijtc-116	99	5	5	5	NUM
ijtc-116	99	6	,	,	PUNCT
ijtc-116	99	7	yogyakarta	yogyakarta	PROPN
ijtc-116	99	8	,	,	PUNCT
ijtc-116	99	9	upp	upp	PROPN
ijtc-116	99	10	stim	stim	VERB
ijtc-116	99	11	ykpn	ykpn	PROPN
ijtc-116	99	12	.	.	PUNCT
ijtc-116	100	1	palupi	palupi	PROPN
ijtc-116	100	2	,	,	PUNCT
ijtc-116	100	3	tiara	tiara	PROPN
ijtc-116	100	4	ayu	ayu	PROPN
ijtc-116	100	5	.	.	PROPN
ijtc-116	100	6	,	,	PUNCT
ijtc-116	100	7	zahroh	zahroh	PROPN
ijtc-116	100	8	z.a	z.a	PROPN
ijtc-116	100	9	.	.	PROPN
ijtc-116	100	10	,	,	PUNCT
ijtc-116	100	11	&	&	CCONJ
ijtc-116	100	12	m.g	m.g	PROPN
ijtc-116	100	13	.	.	PROPN
ijtc-116	100	14	wi	wi	PROPN
ijtc-116	100	15	endang	endang	PROPN
ijtc-116	100	16	np	np	PROPN
ijtc-116	100	17	.	.	PROPN
ijtc-116	100	18	,	,	PUNCT
ijtc-116	100	19	(	(	PUNCT
ijtc-116	100	20	2016	2016	NUM
ijtc-116	100	21	)	)	PUNCT
ijtc-116	100	22	.	.	PUNCT
ijtc-116	101	1	analysis	analysis	NOUN
ijtc-116	101	2	of	of	ADP
ijtc-116	101	3	standard	standard	ADJ
ijtc-116	101	4	costs	cost	NOUN
ijtc-116	101	5	to	to	PART
ijtc-116	101	6	support	support	VERB
ijtc-116	101	7	the	the	DET
ijtc-116	101	8	efficiency	efficiency	NOUN
ijtc-116	101	9	of	of	ADP
ijtc-116	101	10	company	company	NOUN
ijtc-116	101	11	production	production	NOUN
ijtc-116	101	12	costs	cost	NOUN
ijtc-116	101	13	(	(	PUNCT
ijtc-116	101	14	study	study	NOUN
ijtc-116	101	15	in	in	ADP
ijtc-116	101	16	sustainable	sustainable	ADJ
ijtc-116	101	17	sugar	sugar	NOUN
ijtc-116	101	18	mills	mill	NOUN
ijtc-116	101	19	,	,	PUNCT
ijtc-116	101	20	patianrowo	patianrowo	PROPN
ijtc-116	101	21	,	,	PUNCT
ijtc-116	101	22	nganjuk	nganjuk	PROPN
ijtc-116	101	23	)	)	PUNCT
ijtc-116	101	24	,	,	PUNCT
ijtc-116	101	25	journal	journal	NOUN
ijtc-116	101	26	of	of	ADP
ijtc-116	101	27	business	business	PROPN
ijtc-116	101	28	administration	administration	PROPN
ijtc-116	101	29	(	(	PUNCT
ijtc-116	101	30	jab	jab	PROPN
ijtc-116	101	31	)	)	PUNCT
ijtc-116	101	32	,	,	PUNCT
ijtc-116	101	33	vol	vol	NOUN
ijtc-116	101	34	.	.	PROPN
ijtc-116	101	35	36	36	NUM
ijtc-116	101	36	,	,	PUNCT
ijtc-116	101	37	no.1	no.1	NUM
ijtc-116	101	38	,	,	PUNCT
ijtc-116	101	39	july	july	PROPN
ijtc-116	101	40	,	,	PUNCT
ijtc-116	101	41	pg	pg	PROPN
ijtc-116	101	42	.	.	PROPN
ijtc-116	101	43	80	80	NUM
ijtc-116	101	44	-	-	SYM
ijtc-116	101	45	85	85	NUM
ijtc-116	101	46	.	.	PUNCT
ijtc-116	102	1	rahmadani	rahmadani	PROPN
ijtc-116	102	2	,	,	PUNCT
ijtc-116	102	3	nurfatimah	nurfatimah	PROPN
ijtc-116	102	4	,	,	PUNCT
ijtc-116	102	5	&	&	CCONJ
ijtc-116	102	6	andi	andi	PROPN
ijtc-116	102	7	wawo	wawo	VERB
ijtc-116	102	8	.	.	PUNCT
ijtc-116	103	1	(	(	PUNCT
ijtc-116	103	2	2016	2016	NUM
ijtc-116	103	3	)	)	PUNCT
ijtc-116	103	4	.	.	PUNCT
ijtc-116	104	1	determination	determination	NOUN
ijtc-116	104	2	of	of	ADP
ijtc-116	104	3	the	the	DET
ijtc-116	104	4	cost	cost	NOUN
ijtc-116	104	5	of	of	ADP
ijtc-116	104	6	home	home	NOUN
ijtc-116	104	7	building	building	NOUN
ijtc-116	104	8	production	production	NOUN
ijtc-116	104	9	using	use	VERB
ijtc-116	104	10	the	the	DET
ijtc-116	104	11	activity	activity	NOUN
ijtc-116	104	12	based	base	VERB
ijtc-116	104	13	costing	cost	VERB
ijtc-116	104	14	method	method	NOUN
ijtc-116	104	15	(	(	PUNCT
ijtc-116	104	16	study	study	NOUN
ijtc-116	104	17	in	in	ADP
ijtc-116	104	18	perumnas	perumnas	PROPN
ijtc-116	104	19	regional	regional	PROPN
ijtc-116	104	20	vii	vii	PROPN
ijtc-116	104	21	makassar	makassar	PROPN
ijtc-116	104	22	)	)	PUNCT
ijtc-116	104	23	,	,	PUNCT
ijtc-116	104	24	scientific	scientific	ADJ
ijtc-116	104	25	journal	journal	NOUN
ijtc-116	104	26	of	of	ADP
ijtc-116	104	27	civilization	civilization	NOUN
ijtc-116	104	28	accounting	accounting	NOUN
ijtc-116	104	29	,	,	PUNCT
ijtc-116	104	30	vol.2	vol.2	PROPN
ijtc-116	104	31	,	,	PUNCT
ijtc-116	104	32	no.1	no.1	NUM
ijtc-116	104	33	,	,	PUNCT
ijtc-116	104	34	july	july	PROPN
ijtc-116	104	35	,	,	PUNCT
ijtc-116	104	36	pg	pg	PROPN
ijtc-116	104	37	.	.	PROPN
ijtc-116	104	38	108	108	NUM
ijtc-116	104	39	-	-	SYM
ijtc-116	104	40	128	128	NUM
ijtc-116	104	41	.	.	PUNCT
ijtc-116	105	1	siby	siby	PROPN
ijtc-116	105	2	,	,	PUNCT
ijtc-116	105	3	shelby	shelby	PROPN
ijtc-116	105	4	estereniy	estereniy	PROPN
ijtc-116	105	5	.	.	PROPN
ijtc-116	105	6	,	,	PUNCT
ijtc-116	105	7	ventje	ventje	PROPN
ijtc-116	105	8	ilat	ilat	PROPN
ijtc-116	105	9	.	.	PUNCT
ijtc-116	105	10	,	,	PUNCT
ijtc-116	105	11	&	&	CCONJ
ijtc-116	105	12	meily	meily	PROPN
ijtc-116	105	13	y.b	y.b	PROPN
ijtc-116	105	14	.	.	PROPN
ijtc-116	105	15	kalalo	kalalo	PROPN
ijtc-116	105	16	.	.	PUNCT
ijtc-116	106	1	(	(	PUNCT
ijtc-116	106	2	2018	2018	NUM
ijtc-116	106	3	)	)	PUNCT
ijtc-116	106	4	.	.	PUNCT
ijtc-116	107	1	implementation	implementation	NOUN
ijtc-116	107	2	of	of	ADP
ijtc-116	107	3	activity	activity	NOUN
ijtc-116	107	4	based	base	VERB
ijtc-116	107	5	costing	cost	VERB
ijtc-116	107	6	system	system	NOUN
ijtc-116	107	7	in	in	ADP
ijtc-116	107	8	determining	determine	VERB
ijtc-116	107	9	cost	cost	NOUN
ijtc-116	107	10	of	of	ADP
ijtc-116	107	11	hotel	hotel	NOUN
ijtc-116	107	12	rooms	room	NOUN
ijtc-116	107	13	(	(	PUNCT
ijtc-116	107	14	study	study	NOUN
ijtc-116	107	15	at	at	ADP
ijtc-116	107	16	manado	manado	PROPN
ijtc-116	107	17	green	green	PROPN
ijtc-116	107	18	eden	eden	PROPN
ijtc-116	107	19	hotel	hotel	PROPN
ijtc-116	107	20	)	)	PUNCT
ijtc-116	107	21	,	,	PUNCT
ijtc-116	107	22	journal	journal	NOUN
ijtc-116	107	23	of	of	ADP
ijtc-116	107	24	accounting	accounting	NOUN
ijtc-116	107	25	research	research	NOUN
ijtc-116	107	26	going	go	VERB
ijtc-116	107	27	concern	concern	NOUN
ijtc-116	107	28	,	,	PUNCT
ijtc-116	107	29	vol.13	vol.13	PROPN
ijtc-116	107	30	,	,	PUNCT
ijtc-116	107	31	no.2	no.2	PROPN
ijtc-116	107	32	,	,	PUNCT
ijtc-116	107	33	pg	pg	NOUN
ijtc-116	107	34	.	.	PROPN
ijtc-116	108	1	140	140	NUM
ijtc-116	108	2	-	-	SYM
ijtc-116	108	3	148	148	NUM
ijtc-116	108	4	.	.	PUNCT
ijtc-116	108	5	siregar	siregar	NOUN
ijtc-116	108	6	,	,	PUNCT
ijtc-116	108	7	baldric	baldric	NOUN
ijtc-116	108	8	,	,	PUNCT
ijtc-116	108	9	et.al	et.al	PROPN
ijtc-116	108	10	.	.	PROPN
ijtc-116	108	11	,	,	PUNCT
ijtc-116	108	12	(	(	PUNCT
ijtc-116	108	13	2013	2013	NUM
ijtc-116	108	14	)	)	PUNCT
ijtc-116	108	15	.	.	PUNCT
ijtc-116	109	1	management	management	NOUN
ijtc-116	109	2	accounting	accounting	NOUN
ijtc-116	109	3	,	,	PUNCT
ijtc-116	109	4	jakarta	jakarta	PROPN
ijtc-116	109	5	,	,	PUNCT
ijtc-116	109	6	salemba	salemba	PROPN
ijtc-116	109	7	empat	empat	PROPN
ijtc-116	109	8	.	.	PUNCT
ijtc-116	110	1	sunarto	sunarto	PROPN
ijtc-116	110	2	(	(	PUNCT
ijtc-116	110	3	2004	2004	NUM
ijtc-116	110	4	)	)	PUNCT
ijtc-116	110	5	.	.	PUNCT
ijtc-116	111	1	cost	cost	NOUN
ijtc-116	111	2	accounting	accounting	NOUN
ijtc-116	111	3	,	,	PUNCT
ijtc-116	111	4	revised	revise	VERB
ijtc-116	111	5	edition	edition	NOUN
ijtc-116	111	6	,	,	PUNCT
ijtc-116	111	7	yogyakarta	yogyakarta	PROPN
ijtc-116	111	8	,	,	PUNCT
ijtc-116	111	9	amus	amus	PROPN
ijtc-116	111	10	.	.	PROPN
ijtc-116	111	11	supriyono	supriyono	PROPN
ijtc-116	111	12	.	.	PUNCT
ijtc-116	112	1	(	(	PUNCT
ijtc-116	112	2	2012	2012	NUM
ijtc-116	112	3	)	)	PUNCT
ijtc-116	112	4	.	.	PUNCT
ijtc-116	113	1	cost	cost	NOUN
ijtc-116	113	2	accounting	accounting	NOUN
ijtc-116	113	3	,	,	PUNCT
ijtc-116	113	4	yogyakarta	yogyakarta	PROPN
ijtc-116	113	5	,	,	PUNCT
ijtc-116	113	6	bpfe	bpfe	PROPN
ijtc-116	113	7	.	.	PUNCT
ijtc-116	114	1	wiguna	wiguna	NOUN
ijtc-116	114	2	,	,	PUNCT
ijtc-116	114	3	i	i	PRON
ijtc-116	114	4	gd	gd	VERB
ijtc-116	114	5	nandra	nandra	PROPN
ijtc-116	114	6	hary	hary	PROPN
ijtc-116	114	7	.	.	PUNCT
ijtc-116	115	1	(	(	PUNCT
ijtc-116	115	2	2017	2017	NUM
ijtc-116	115	3	)	)	PUNCT
ijtc-116	115	4	.	.	PUNCT
ijtc-116	116	1	activity	activity	NOUN
ijtc-116	116	2	based	base	VERB
ijtc-116	116	3	costing	cost	VERB
ijtc-116	116	4	system	system	NOUN
ijtc-116	116	5	as	as	ADP
ijtc-116	116	6	an	an	DET
ijtc-116	116	7	alternative	alternative	NOUN
ijtc-116	116	8	to	to	ADP
ijtc-116	116	9	the	the	DET
ijtc-116	116	10	determination	determination	NOUN
ijtc-116	116	11	of	of	ADP
ijtc-116	116	12	inpatient	inpatient	NOUN
ijtc-116	116	13	services	service	NOUN
ijtc-116	116	14	rates	rate	NOUN
ijtc-116	116	15	and	and	CCONJ
ijtc-116	116	16	their	their	PRON
ijtc-116	116	17	implications	implication	NOUN
ijtc-116	116	18	for	for	ADP
ijtc-116	116	19	revenue	revenue	NOUN
ijtc-116	116	20	of	of	ADP
ijtc-116	116	21	buleleng	buleleng	PROPN
ijtc-116	116	22	district	district	PROPN
ijtc-116	116	23	hospital	hospital	PROPN
ijtc-116	116	24	,	,	PUNCT
ijtc-116	116	25	scientific	scientific	ADJ
ijtc-116	116	26	journal	journal	NOUN
ijtc-116	116	27	of	of	ADP
ijtc-116	116	28	accounting	accounting	NOUN
ijtc-116	116	29	,	,	PUNCT
ijtc-116	116	30	vol.2	vol.2	PROPN
ijtc-116	116	31	,	,	PUNCT
ijtc-116	116	32	no.2	no.2	PROPN
ijtc-116	116	33	,	,	PUNCT
ijtc-116	116	34	december	december	PROPN
ijtc-116	116	35	,	,	PUNCT
ijtc-116	116	36	pp.148	pp.148	NOUN
ijtc-116	116	37	-	-	PUNCT
ijtc-116	116	38	172	172	NUM
ijtc-116	116	39	.	.	PUNCT