id	sid	tid	token	lemma	pos
ijtc-1170	1	1	the	the	DET
ijtc-1170	1	2	illomata	illomata	PROPN
ijtc-1170	1	3	international	international	PROPN
ijtc-1170	1	4	journal	journal	PROPN
ijtc-1170	1	5	of	of	ADP
ijtc-1170	1	6	management	management	NOUN
ijtc-1170	1	7	ilomata	ilomata	PROPN
ijtc-1170	1	8	international	international	ADJ
ijtc-1170	1	9	journal	journal	NOUN
ijtc-1170	1	10	of	of	ADP
ijtc-1170	1	11	tax	tax	PROPN
ijtc-1170	1	12	&	&	CCONJ
ijtc-1170	1	13	accounting	account	VERB
ijtc-1170	1	14	p	p	PROPN
ijtc-1170	1	15	-	-	PUNCT
ijtc-1170	1	16	issn	issn	NOUN
ijtc-1170	1	17	:	:	PUNCT
ijtc-1170	1	18	2714	2714	NUM
ijtc-1170	1	19	-	-	SYM
ijtc-1170	1	20	9838	9838	NUM
ijtc-1170	1	21	;	;	PUNCT
ijtc-1170	1	22	e	e	X
ijtc-1170	1	23	-	-	PUNCT
ijtc-1170	1	24	issn	issn	NOUN
ijtc-1170	1	25	:	:	PUNCT
ijtc-1170	1	26	2714	2714	NUM
ijtc-1170	1	27	-	-	SYM
ijtc-1170	1	28	9846	9846	NUM
ijtc-1170	1	29	volume	volume	NOUN
ijtc-1170	1	30	5	5	NUM
ijtc-1170	1	31	,	,	PUNCT
ijtc-1170	1	32	issue	issue	NOUN
ijtc-1170	1	33	2	2	NUM
ijtc-1170	1	34	,	,	PUNCT
ijtc-1170	1	35	april	april	PROPN
ijtc-1170	1	36	2024	2024	NUM
ijtc-1170	1	37	page	page	NOUN
ijtc-1170	1	38	no	no	NOUN
ijtc-1170	1	39	.	.	PUNCT
ijtc-1170	2	1	519	519	NUM
ijtc-1170	2	2	-	-	SYM
ijtc-1170	2	3	534	534	NUM
ijtc-1170	2	4	519	519	NUM
ijtc-1170	2	5	|	|	NOUN
ijtc-1170	2	6	ilomata	ilomata	NOUN
ijtc-1170	2	7	international	international	ADJ
ijtc-1170	2	8	journal	journal	NOUN
ijtc-1170	2	9	of	of	ADP
ijtc-1170	2	10	tax	tax	PROPN
ijtc-1170	2	11	&	&	CCONJ
ijtc-1170	2	12	accounting	account	VERB
ijtc-1170	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1170	2	14	analysis	analysis	NOUN
ijtc-1170	2	15	of	of	ADP
ijtc-1170	2	16	the	the	DET
ijtc-1170	2	17	influence	influence	NOUN
ijtc-1170	2	18	of	of	ADP
ijtc-1170	2	19	the	the	DET
ijtc-1170	2	20	ability	ability	NOUN
ijtc-1170	2	21	to	to	PART
ijtc-1170	2	22	prepare	prepare	VERB
ijtc-1170	2	23	financial	financial	ADJ
ijtc-1170	2	24	reports	report	NOUN
ijtc-1170	2	25	,	,	PUNCT
ijtc-1170	2	26	financial	financial	ADJ
ijtc-1170	2	27	literacy	literacy	NOUN
ijtc-1170	2	28	and	and	CCONJ
ijtc-1170	2	29	financial	financial	ADJ
ijtc-1170	2	30	inclusion	inclusion	NOUN
ijtc-1170	2	31	on	on	ADP
ijtc-1170	2	32	the	the	DET
ijtc-1170	2	33	financial	financial	ADJ
ijtc-1170	2	34	performance	performance	NOUN
ijtc-1170	2	35	of	of	ADP
ijtc-1170	2	36	msmes	msmes	PROPN
ijtc-1170	2	37	metyria	metyria	PROPN
ijtc-1170	2	38	imelda	imelda	PROPN
ijtc-1170	2	39	hutabarat1	hutabarat1	PROPN
ijtc-1170	2	40	,	,	PUNCT
ijtc-1170	2	41	tetty	tetty	PROPN
ijtc-1170	2	42	widiyastuti2	widiyastuti2	NOUN
ijtc-1170	2	43	,	,	PUNCT
ijtc-1170	2	44	duffin3	duffin3	PROPN
ijtc-1170	2	45	,	,	PUNCT
ijtc-1170	2	46	nelly	nelly	ADV
ijtc-1170	2	47	ervina4	ervina4	VERB
ijtc-1170	3	1	1politeknik	1politeknik	NUM
ijtc-1170	3	2	unggulan	unggulan	NOUN
ijtc-1170	3	3	cipta	cipta	VERB
ijtc-1170	3	4	mandiri	mandiri	ADV
ijtc-1170	3	5	,	,	PUNCT
ijtc-1170	3	6	indonesia	indonesia	PROPN
ijtc-1170	3	7	2stie	2stie	NUM
ijtc-1170	3	8	kesuma	kesuma	PROPN
ijtc-1170	3	9	negara	negara	PROPN
ijtc-1170	3	10	blitar	blitar	PROPN
ijtc-1170	3	11	,	,	PUNCT
ijtc-1170	3	12	indonesia	indonesia	PROPN
ijtc-1170	3	13	3institut	3institut	NUM
ijtc-1170	3	14	bisnis	bisnis	PROPN
ijtc-1170	3	15	informasi	informasi	PROPN
ijtc-1170	3	16	teknologi	teknologi	PROPN
ijtc-1170	3	17	dan	dan	PROPN
ijtc-1170	3	18	bisnis	bisnis	PROPN
ijtc-1170	3	19	,	,	PUNCT
ijtc-1170	3	20	indonesia	indonesia	PROPN
ijtc-1170	3	21	4sekolah	4sekolah	PROPN
ijtc-1170	3	22	tinggi	tinggi	PROPN
ijtc-1170	3	23	ilmu	ilmu	PROPN
ijtc-1170	3	24	ekonomi	ekonomi	PROPN
ijtc-1170	3	25	sultan	sultan	PROPN
ijtc-1170	3	26	agung	agung	PROPN
ijtc-1170	3	27	,	,	PUNCT
ijtc-1170	3	28	indonesia	indonesia	PROPN
ijtc-1170	3	29	correspondent	correspondent	NOUN
ijtc-1170	3	30	:	:	PUNCT
ijtc-1170	3	31	metyriaimelda@gmail.com1	metyriaimelda@gmail.com1	PROPN
ijtc-1170	3	32	received	receive	VERB
ijtc-1170	3	33	:	:	PUNCT
ijtc-1170	3	34	march	march	PROPN
ijtc-1170	3	35	2	2	NUM
ijtc-1170	3	36	,	,	PUNCT
ijtc-1170	3	37	2024	2024	NUM
ijtc-1170	3	38	accepted	accept	VERB
ijtc-1170	3	39	:	:	PUNCT
ijtc-1170	3	40	april	april	PROPN
ijtc-1170	3	41	19	19	NUM
ijtc-1170	3	42	,	,	PUNCT
ijtc-1170	3	43	2024	2024	NUM
ijtc-1170	3	44	published	publish	VERB
ijtc-1170	3	45	:	:	PUNCT
ijtc-1170	3	46	april	april	PROPN
ijtc-1170	3	47	30	30	NUM
ijtc-1170	3	48	,	,	PUNCT
ijtc-1170	3	49	2024	2024	NUM
ijtc-1170	3	50	citation	citation	NOUN
ijtc-1170	3	51	:	:	PUNCT
ijtc-1170	4	1	hutabarat	hutabarat	PROPN
ijtc-1170	4	2	,	,	PUNCT
ijtc-1170	4	3	m	m	PROPN
ijtc-1170	4	4	,	,	PUNCT
ijtc-1170	4	5	i.	i.	NOUN
ijtc-1170	4	6	,	,	PUNCT
ijtc-1170	4	7	widiyastuti	widiyastuti	PROPN
ijtc-1170	4	8	,	,	PUNCT
ijtc-1170	4	9	t.	t.	PROPN
ijtc-1170	4	10	,	,	PUNCT
ijtc-1170	4	11	duffin	duffin	PROPN
ijtc-1170	4	12	.	.	PUNCT
ijtc-1170	4	13	,	,	PUNCT
ijtc-1170	4	14	ervina	ervina	PROPN
ijtc-1170	4	15	,	,	PUNCT
ijtc-1170	4	16	n.	n.	PROPN
ijtc-1170	4	17	(	(	PUNCT
ijtc-1170	4	18	2024	2024	NUM
ijtc-1170	4	19	)	)	PUNCT
ijtc-1170	4	20	.	.	PUNCT
ijtc-1170	5	1	analysis	analysis	NOUN
ijtc-1170	5	2	of	of	ADP
ijtc-1170	5	3	the	the	DET
ijtc-1170	5	4	influence	influence	NOUN
ijtc-1170	5	5	of	of	ADP
ijtc-1170	5	6	the	the	DET
ijtc-1170	5	7	ability	ability	NOUN
ijtc-1170	5	8	to	to	PART
ijtc-1170	5	9	prepare	prepare	VERB
ijtc-1170	5	10	financial	financial	ADJ
ijtc-1170	5	11	reports	report	NOUN
ijtc-1170	5	12	,	,	PUNCT
ijtc-1170	5	13	financial	financial	ADJ
ijtc-1170	5	14	literacy	literacy	NOUN
ijtc-1170	5	15	and	and	CCONJ
ijtc-1170	5	16	financial	financial	ADJ
ijtc-1170	5	17	inclusion	inclusion	NOUN
ijtc-1170	5	18	on	on	ADP
ijtc-1170	5	19	the	the	DET
ijtc-1170	5	20	financial	financial	ADJ
ijtc-1170	5	21	performance	performance	NOUN
ijtc-1170	5	22	of	of	ADP
ijtc-1170	5	23	msmes	msmes	PROPN
ijtc-1170	5	24	.	.	PUNCT
ijtc-1170	6	1	ilomata	ilomata	PROPN
ijtc-1170	6	2	international	international	PROPN
ijtc-1170	6	3	journal	journal	NOUN
ijtc-1170	6	4	of	of	ADP
ijtc-1170	6	5	tax	tax	NOUN
ijtc-1170	6	6	and	and	CCONJ
ijtc-1170	6	7	accounting	accounting	NOUN
ijtc-1170	6	8	,	,	PUNCT
ijtc-1170	6	9	5(2	5(2	NUM
ijtc-1170	6	10	)	)	PUNCT
ijtc-1170	6	11	,	,	PUNCT
ijtc-1170	6	12	519	519	NUM
ijtc-1170	6	13	-	-	SYM
ijtc-1170	6	14	534	534	NUM
ijtc-1170	6	15	.	.	PUNCT
ijtc-1170	7	1	https://doi.org/10.61194/ijtc.v5i2.1170	https://doi.org/10.61194/ijtc.v5i2.1170	ADV
ijtc-1170	7	2	abstract	abstract	ADJ
ijtc-1170	7	3	:	:	PUNCT
ijtc-1170	7	4	improving	improve	VERB
ijtc-1170	7	5	community	community	NOUN
ijtc-1170	7	6	welfare	welfare	NOUN
ijtc-1170	7	7	can	can	AUX
ijtc-1170	7	8	be	be	AUX
ijtc-1170	7	9	achieved	achieve	VERB
ijtc-1170	7	10	by	by	ADP
ijtc-1170	7	11	improving	improve	VERB
ijtc-1170	7	12	the	the	DET
ijtc-1170	7	13	performance	performance	NOUN
ijtc-1170	7	14	of	of	ADP
ijtc-1170	7	15	small	small	ADJ
ijtc-1170	7	16	and	and	CCONJ
ijtc-1170	7	17	medium	medium	ADJ
ijtc-1170	7	18	scale	scale	NOUN
ijtc-1170	7	19	businesses	business	NOUN
ijtc-1170	7	20	because	because	SCONJ
ijtc-1170	7	21	msmes	msme	NOUN
ijtc-1170	7	22	can	can	AUX
ijtc-1170	7	23	be	be	AUX
ijtc-1170	7	24	a	a	DET
ijtc-1170	7	25	forum	forum	NOUN
ijtc-1170	7	26	for	for	SCONJ
ijtc-1170	7	27	the	the	DET
ijtc-1170	7	28	majority	majority	NOUN
ijtc-1170	7	29	of	of	ADP
ijtc-1170	7	30	society	society	NOUN
ijtc-1170	7	31	to	to	PART
ijtc-1170	7	32	meet	meet	VERB
ijtc-1170	7	33	their	their	PRON
ijtc-1170	7	34	needs	need	NOUN
ijtc-1170	7	35	.	.	PUNCT
ijtc-1170	8	1	this	this	DET
ijtc-1170	8	2	research	research	NOUN
ijtc-1170	8	3	aims	aim	VERB
ijtc-1170	8	4	to	to	PART
ijtc-1170	8	5	analyze	analyze	VERB
ijtc-1170	8	6	the	the	DET
ijtc-1170	8	7	influence	influence	NOUN
ijtc-1170	8	8	of	of	ADP
ijtc-1170	8	9	the	the	DET
ijtc-1170	8	10	ability	ability	NOUN
ijtc-1170	8	11	to	to	PART
ijtc-1170	8	12	prepare	prepare	VERB
ijtc-1170	8	13	financial	financial	ADJ
ijtc-1170	8	14	reports	report	NOUN
ijtc-1170	8	15	,	,	PUNCT
ijtc-1170	8	16	financial	financial	ADJ
ijtc-1170	8	17	literacy	literacy	NOUN
ijtc-1170	8	18	and	and	CCONJ
ijtc-1170	8	19	financial	financial	ADJ
ijtc-1170	8	20	inclusion	inclusion	NOUN
ijtc-1170	8	21	on	on	ADP
ijtc-1170	8	22	the	the	DET
ijtc-1170	8	23	financial	financial	ADJ
ijtc-1170	8	24	performance	performance	NOUN
ijtc-1170	8	25	of	of	ADP
ijtc-1170	8	26	msmes	msme	NOUN
ijtc-1170	8	27	.	.	PUNCT
ijtc-1170	9	1	this	this	DET
ijtc-1170	9	2	research	research	NOUN
ijtc-1170	9	3	was	be	AUX
ijtc-1170	9	4	descriptive	descriptive	ADJ
ijtc-1170	9	5	research	research	NOUN
ijtc-1170	9	6	.	.	PUNCT
ijtc-1170	10	1	this	this	DET
ijtc-1170	10	2	research	research	NOUN
ijtc-1170	10	3	is	be	AUX
ijtc-1170	10	4	classified	classify	VERB
ijtc-1170	10	5	as	as	ADP
ijtc-1170	10	6	quantitative	quantitative	ADJ
ijtc-1170	10	7	research	research	NOUN
ijtc-1170	10	8	by	by	ADP
ijtc-1170	10	9	utilizing	utilize	VERB
ijtc-1170	10	10	data	datum	NOUN
ijtc-1170	10	11	obtained	obtain	VERB
ijtc-1170	10	12	from	from	ADP
ijtc-1170	10	13	100	100	NUM
ijtc-1170	10	14	respondents	respondent	NOUN
ijtc-1170	10	15	consisting	consist	VERB
ijtc-1170	10	16	of	of	ADP
ijtc-1170	10	17	msme	msme	NOUN
ijtc-1170	10	18	units	unit	NOUN
ijtc-1170	10	19	.	.	PUNCT
ijtc-1170	11	1	the	the	DET
ijtc-1170	11	2	data	data	NOUN
ijtc-1170	11	3	collection	collection	NOUN
ijtc-1170	11	4	stage	stage	NOUN
ijtc-1170	11	5	was	be	AUX
ijtc-1170	11	6	carried	carry	VERB
ijtc-1170	11	7	out	out	ADP
ijtc-1170	11	8	with	with	ADP
ijtc-1170	11	9	instruments	instrument	NOUN
ijtc-1170	11	10	in	in	ADP
ijtc-1170	11	11	the	the	DET
ijtc-1170	11	12	form	form	NOUN
ijtc-1170	11	13	of	of	ADP
ijtc-1170	11	14	questionnaires	questionnaire	NOUN
ijtc-1170	11	15	and	and	CCONJ
ijtc-1170	11	16	tests	test	NOUN
ijtc-1170	11	17	.	.	PUNCT
ijtc-1170	12	1	the	the	DET
ijtc-1170	12	2	results	result	NOUN
ijtc-1170	12	3	of	of	ADP
ijtc-1170	12	4	the	the	DET
ijtc-1170	12	5	analysis	analysis	NOUN
ijtc-1170	12	6	show	show	VERB
ijtc-1170	12	7	that	that	SCONJ
ijtc-1170	12	8	the	the	DET
ijtc-1170	12	9	ability	ability	NOUN
ijtc-1170	12	10	to	to	PART
ijtc-1170	12	11	prepare	prepare	VERB
ijtc-1170	12	12	financial	financial	ADJ
ijtc-1170	12	13	reports	report	NOUN
ijtc-1170	12	14	,	,	PUNCT
ijtc-1170	12	15	financial	financial	ADJ
ijtc-1170	12	16	literacy	literacy	NOUN
ijtc-1170	12	17	,	,	PUNCT
ijtc-1170	12	18	and	and	CCONJ
ijtc-1170	12	19	financial	financial	ADJ
ijtc-1170	12	20	inclusion	inclusion	NOUN
ijtc-1170	12	21	partially	partially	ADV
ijtc-1170	12	22	have	have	VERB
ijtc-1170	12	23	a	a	DET
ijtc-1170	12	24	positive	positive	ADJ
ijtc-1170	12	25	and	and	CCONJ
ijtc-1170	12	26	significant	significant	ADJ
ijtc-1170	12	27	influence	influence	NOUN
ijtc-1170	12	28	on	on	ADP
ijtc-1170	12	29	the	the	DET
ijtc-1170	12	30	financial	financial	ADJ
ijtc-1170	12	31	performance	performance	NOUN
ijtc-1170	12	32	of	of	ADP
ijtc-1170	12	33	msmes	msme	NOUN
ijtc-1170	12	34	.	.	PUNCT
ijtc-1170	13	1	another	another	DET
ijtc-1170	13	2	interesting	interesting	ADJ
ijtc-1170	13	3	finding	finding	NOUN
ijtc-1170	13	4	is	be	AUX
ijtc-1170	13	5	that	that	SCONJ
ijtc-1170	13	6	the	the	DET
ijtc-1170	13	7	analysis	analysis	NOUN
ijtc-1170	13	8	carried	carry	VERB
ijtc-1170	13	9	out	out	ADP
ijtc-1170	13	10	simultaneously	simultaneously	ADV
ijtc-1170	13	11	shows	show	VERB
ijtc-1170	13	12	that	that	SCONJ
ijtc-1170	13	13	the	the	DET
ijtc-1170	13	14	ability	ability	NOUN
ijtc-1170	13	15	to	to	PART
ijtc-1170	13	16	prepare	prepare	VERB
ijtc-1170	13	17	financial	financial	ADJ
ijtc-1170	13	18	reports	report	NOUN
ijtc-1170	13	19	,	,	PUNCT
ijtc-1170	13	20	financial	financial	ADJ
ijtc-1170	13	21	literacy	literacy	NOUN
ijtc-1170	13	22	,	,	PUNCT
ijtc-1170	13	23	and	and	CCONJ
ijtc-1170	13	24	financial	financial	ADJ
ijtc-1170	13	25	inclusion	inclusion	NOUN
ijtc-1170	13	26	have	have	AUX
ijtc-1170	13	27	simultaneously	simultaneously	ADV
ijtc-1170	13	28	significant	significant	ADJ
ijtc-1170	13	29	positive	positive	ADJ
ijtc-1170	13	30	influence	influence	NOUN
ijtc-1170	13	31	on	on	ADP
ijtc-1170	13	32	the	the	DET
ijtc-1170	13	33	financial	financial	ADJ
ijtc-1170	13	34	performance	performance	NOUN
ijtc-1170	13	35	of	of	ADP
ijtc-1170	13	36	msmes	msme	NOUN
ijtc-1170	13	37	in	in	ADP
ijtc-1170	13	38	medan	medan	PROPN
ijtc-1170	13	39	city	city	PROPN
ijtc-1170	13	40	.	.	PUNCT
ijtc-1170	14	1	the	the	DET
ijtc-1170	14	2	results	result	NOUN
ijtc-1170	14	3	of	of	ADP
ijtc-1170	14	4	this	this	DET
ijtc-1170	14	5	research	research	NOUN
ijtc-1170	14	6	are	be	AUX
ijtc-1170	14	7	very	very	ADV
ijtc-1170	14	8	important	important	ADJ
ijtc-1170	14	9	for	for	ADP
ijtc-1170	14	10	assessing	assess	VERB
ijtc-1170	14	11	the	the	DET
ijtc-1170	14	12	situation	situation	NOUN
ijtc-1170	14	13	and	and	CCONJ
ijtc-1170	14	14	future	future	ADJ
ijtc-1170	14	15	prospects	prospect	NOUN
ijtc-1170	14	16	of	of	ADP
ijtc-1170	14	17	msmes	msme	NOUN
ijtc-1170	14	18	in	in	ADP
ijtc-1170	14	19	this	this	DET
ijtc-1170	14	20	country	country	NOUN
ijtc-1170	14	21	.	.	PUNCT
ijtc-1170	15	1	the	the	DET
ijtc-1170	15	2	implications	implication	NOUN
ijtc-1170	15	3	of	of	ADP
ijtc-1170	15	4	this	this	DET
ijtc-1170	15	5	research	research	NOUN
ijtc-1170	15	6	encourage	encourage	VERB
ijtc-1170	15	7	the	the	DET
ijtc-1170	15	8	development	development	NOUN
ijtc-1170	15	9	of	of	ADP
ijtc-1170	15	10	strategies	strategy	NOUN
ijtc-1170	15	11	and	and	CCONJ
ijtc-1170	15	12	policies	policy	NOUN
ijtc-1170	15	13	that	that	PRON
ijtc-1170	15	14	can	can	AUX
ijtc-1170	15	15	improve	improve	VERB
ijtc-1170	15	16	the	the	DET
ijtc-1170	15	17	ability	ability	NOUN
ijtc-1170	15	18	to	to	PART
ijtc-1170	15	19	prepare	prepare	VERB
ijtc-1170	15	20	financial	financial	ADJ
ijtc-1170	15	21	reports	report	NOUN
ijtc-1170	15	22	,	,	PUNCT
ijtc-1170	15	23	optimize	optimize	VERB
ijtc-1170	15	24	financial	financial	ADJ
ijtc-1170	15	25	literacy	literacy	NOUN
ijtc-1170	15	26	,	,	PUNCT
ijtc-1170	15	27	financial	financial	ADJ
ijtc-1170	15	28	inclusion	inclusion	NOUN
ijtc-1170	15	29	and	and	CCONJ
ijtc-1170	15	30	encourage	encourage	VERB
ijtc-1170	15	31	msme	msme	ADJ
ijtc-1170	15	32	financial	financial	ADJ
ijtc-1170	15	33	management	management	NOUN
ijtc-1170	15	34	behavior	behavior	NOUN
ijtc-1170	15	35	so	so	SCONJ
ijtc-1170	15	36	that	that	SCONJ
ijtc-1170	15	37	it	it	PRON
ijtc-1170	15	38	can	can	AUX
ijtc-1170	15	39	improve	improve	VERB
ijtc-1170	15	40	the	the	DET
ijtc-1170	15	41	financial	financial	ADJ
ijtc-1170	15	42	performance	performance	NOUN
ijtc-1170	15	43	of	of	ADP
ijtc-1170	15	44	msmes	msme	NOUN
ijtc-1170	15	45	,	,	PUNCT
ijtc-1170	15	46	which	which	PRON
ijtc-1170	15	47	in	in	ADP
ijtc-1170	15	48	turn	turn	NOUN
ijtc-1170	15	49	will	will	AUX
ijtc-1170	15	50	improve	improve	VERB
ijtc-1170	15	51	the	the	DET
ijtc-1170	15	52	welfare	welfare	NOUN
ijtc-1170	15	53	and	and	CCONJ
ijtc-1170	15	54	sustainable	sustainable	ADJ
ijtc-1170	15	55	growth	growth	NOUN
ijtc-1170	15	56	of	of	ADP
ijtc-1170	15	57	the	the	DET
ijtc-1170	15	58	msme	msme	NOUN
ijtc-1170	15	59	sector	sector	NOUN
ijtc-1170	15	60	.	.	PUNCT
ijtc-1170	16	1	keywords	keyword	NOUN
ijtc-1170	16	2	:	:	PUNCT
ijtc-1170	16	3	financial	financial	ADJ
ijtc-1170	16	4	reports	report	NOUN
ijtc-1170	16	5	,	,	PUNCT
ijtc-1170	16	6	inclusion	inclusion	NOUN
ijtc-1170	16	7	,	,	PUNCT
ijtc-1170	16	8	literacy	literacy	NOUN
ijtc-1170	16	9	,	,	PUNCT
ijtc-1170	16	10	performance	performance	NOUN
ijtc-1170	16	11	this	this	PRON
ijtc-1170	16	12	is	be	AUX
ijtc-1170	16	13	an	an	DET
ijtc-1170	16	14	open	open	ADJ
ijtc-1170	16	15	access	access	NOUN
ijtc-1170	16	16	article	article	NOUN
ijtc-1170	16	17	under	under	ADP
ijtc-1170	16	18	the	the	DET
ijtc-1170	16	19	cc	cc	NOUN
ijtc-1170	16	20	-	-	PUNCT
ijtc-1170	16	21	by	by	ADP
ijtc-1170	16	22	4.0	4.0	NUM
ijtc-1170	16	23	license	license	NOUN
ijtc-1170	16	24	.	.	PUNCT
ijtc-1170	17	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1170	17	2	mailto:metyriaimelda@gmail.com	mailto:metyriaimelda@gmail.com	NOUN
ijtc-1170	18	1	https://doi.org/10.61194/ijtc.v5i2.1170	https://doi.org/10.61194/ijtc.v5i2.1170	X
ijtc-1170	18	2	analysis	analysis	NOUN
ijtc-1170	18	3	of	of	ADP
ijtc-1170	18	4	the	the	DET
ijtc-1170	18	5	influence	influence	NOUN
ijtc-1170	18	6	of	of	ADP
ijtc-1170	18	7	the	the	DET
ijtc-1170	18	8	ability	ability	NOUN
ijtc-1170	18	9	to	to	PART
ijtc-1170	18	10	prepare	prepare	VERB
ijtc-1170	18	11	financial	financial	ADJ
ijtc-1170	18	12	reports	report	NOUN
ijtc-1170	18	13	,	,	PUNCT
ijtc-1170	18	14	financial	financial	ADJ
ijtc-1170	18	15	literacy	literacy	NOUN
ijtc-1170	18	16	and	and	CCONJ
ijtc-1170	18	17	financial	financial	ADJ
ijtc-1170	18	18	inclusion	inclusion	NOUN
ijtc-1170	18	19	on	on	ADP
ijtc-1170	18	20	the	the	DET
ijtc-1170	18	21	financial	financial	ADJ
ijtc-1170	18	22	performance	performance	NOUN
ijtc-1170	18	23	of	of	ADP
ijtc-1170	18	24	msmes	msme	NOUN
ijtc-1170	18	25	hutabarat	hutabarat	PROPN
ijtc-1170	18	26	,	,	PUNCT
ijtc-1170	18	27	widiyastuti	widiyastuti	NOUN
ijtc-1170	18	28	,	,	PUNCT
ijtc-1170	18	29	duffin	duffin	NOUN
ijtc-1170	18	30	,	,	PUNCT
ijtc-1170	18	31	and	and	CCONJ
ijtc-1170	18	32	ervina	ervina	VERB
ijtc-1170	18	33	520	520	NUM
ijtc-1170	18	34	|	|	ADV
ijtc-1170	18	35	ilomata	ilomata	PROPN
ijtc-1170	18	36	international	international	ADJ
ijtc-1170	18	37	journal	journal	NOUN
ijtc-1170	18	38	of	of	ADP
ijtc-1170	18	39	tax	tax	PROPN
ijtc-1170	18	40	&	&	CCONJ
ijtc-1170	18	41	accounting	accounting	PROPN
ijtc-1170	18	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1170	18	43	introduction	introduction	NOUN
ijtc-1170	18	44	improving	improve	VERB
ijtc-1170	18	45	the	the	DET
ijtc-1170	18	46	economic	economic	ADJ
ijtc-1170	18	47	welfare	welfare	NOUN
ijtc-1170	18	48	of	of	ADP
ijtc-1170	18	49	society	society	NOUN
ijtc-1170	18	50	can	can	AUX
ijtc-1170	18	51	be	be	AUX
ijtc-1170	18	52	achieved	achieve	VERB
ijtc-1170	18	53	through	through	ADP
ijtc-1170	18	54	various	various	ADJ
ijtc-1170	18	55	efforts	effort	NOUN
ijtc-1170	18	56	.	.	PUNCT
ijtc-1170	19	1	one	one	NUM
ijtc-1170	19	2	way	way	NOUN
ijtc-1170	19	3	is	be	AUX
ijtc-1170	19	4	to	to	PART
ijtc-1170	19	5	improve	improve	VERB
ijtc-1170	19	6	the	the	DET
ijtc-1170	19	7	performance	performance	NOUN
ijtc-1170	19	8	of	of	ADP
ijtc-1170	19	9	small	small	ADJ
ijtc-1170	19	10	and	and	CCONJ
ijtc-1170	19	11	medium	medium	ADJ
ijtc-1170	19	12	scale	scale	NOUN
ijtc-1170	19	13	businesses	business	NOUN
ijtc-1170	19	14	or	or	CCONJ
ijtc-1170	19	15	better	well	ADV
ijtc-1170	19	16	known	know	VERB
ijtc-1170	19	17	as	as	ADP
ijtc-1170	19	18	msmes	msme	NOUN
ijtc-1170	19	19	which	which	PRON
ijtc-1170	19	20	can	can	AUX
ijtc-1170	19	21	be	be	AUX
ijtc-1170	19	22	a	a	DET
ijtc-1170	19	23	forum	forum	NOUN
ijtc-1170	19	24	for	for	SCONJ
ijtc-1170	19	25	the	the	DET
ijtc-1170	19	26	majority	majority	NOUN
ijtc-1170	19	27	of	of	ADP
ijtc-1170	19	28	society	society	NOUN
ijtc-1170	19	29	to	to	PART
ijtc-1170	19	30	meet	meet	VERB
ijtc-1170	19	31	their	their	PRON
ijtc-1170	19	32	needs	need	NOUN
ijtc-1170	19	33	.	.	PUNCT
ijtc-1170	20	1	improving	improve	VERB
ijtc-1170	20	2	the	the	DET
ijtc-1170	20	3	economic	economic	ADJ
ijtc-1170	20	4	welfare	welfare	NOUN
ijtc-1170	20	5	of	of	ADP
ijtc-1170	20	6	society	society	NOUN
ijtc-1170	20	7	can	can	AUX
ijtc-1170	20	8	be	be	AUX
ijtc-1170	20	9	achieved	achieve	VERB
ijtc-1170	20	10	through	through	ADP
ijtc-1170	20	11	various	various	ADJ
ijtc-1170	20	12	efforts	effort	NOUN
ijtc-1170	20	13	.	.	PUNCT
ijtc-1170	21	1	one	one	NUM
ijtc-1170	21	2	way	way	NOUN
ijtc-1170	21	3	is	be	AUX
ijtc-1170	21	4	to	to	PART
ijtc-1170	21	5	improve	improve	VERB
ijtc-1170	21	6	the	the	DET
ijtc-1170	21	7	performance	performance	NOUN
ijtc-1170	21	8	of	of	ADP
ijtc-1170	21	9	small	small	ADJ
ijtc-1170	21	10	and	and	CCONJ
ijtc-1170	21	11	medium	medium	ADJ
ijtc-1170	21	12	scale	scale	NOUN
ijtc-1170	21	13	businesses	business	NOUN
ijtc-1170	21	14	or	or	CCONJ
ijtc-1170	21	15	better	well	ADV
ijtc-1170	21	16	known	know	VERB
ijtc-1170	21	17	as	as	ADP
ijtc-1170	21	18	msmes	msme	NOUN
ijtc-1170	21	19	which	which	PRON
ijtc-1170	21	20	can	can	AUX
ijtc-1170	21	21	be	be	AUX
ijtc-1170	21	22	a	a	DET
ijtc-1170	21	23	forum	forum	NOUN
ijtc-1170	21	24	for	for	SCONJ
ijtc-1170	21	25	the	the	DET
ijtc-1170	21	26	majority	majority	NOUN
ijtc-1170	21	27	of	of	ADP
ijtc-1170	21	28	society	society	NOUN
ijtc-1170	21	29	to	to	PART
ijtc-1170	21	30	meet	meet	VERB
ijtc-1170	21	31	their	their	PRON
ijtc-1170	21	32	needs	need	NOUN
ijtc-1170	21	33	.	.	PUNCT
ijtc-1170	22	1	the	the	DET
ijtc-1170	22	2	msme	msme	NOUN
ijtc-1170	22	3	sector	sector	NOUN
ijtc-1170	22	4	has	have	VERB
ijtc-1170	22	5	a	a	DET
ijtc-1170	22	6	fairly	fairly	ADV
ijtc-1170	22	7	large	large	ADJ
ijtc-1170	22	8	role	role	NOUN
ijtc-1170	22	9	,	,	PUNCT
ijtc-1170	22	10	strongly	strongly	ADV
ijtc-1170	22	11	supporting	support	VERB
ijtc-1170	22	12	economic	economic	ADJ
ijtc-1170	22	13	development	development	NOUN
ijtc-1170	22	14	(	(	PUNCT
ijtc-1170	22	15	saskia	saskia	PROPN
ijtc-1170	22	16	&	&	CCONJ
ijtc-1170	22	17	yulhendri	yulhendri	PROPN
ijtc-1170	22	18	,	,	PUNCT
ijtc-1170	22	19	2020	2020	NUM
ijtc-1170	22	20	)	)	PUNCT
ijtc-1170	22	21	.	.	PUNCT
ijtc-1170	23	1	the	the	DET
ijtc-1170	23	2	ministry	ministry	PROPN
ijtc-1170	23	3	of	of	ADP
ijtc-1170	23	4	cooperatives	cooperative	NOUN
ijtc-1170	23	5	and	and	CCONJ
ijtc-1170	23	6	smes	smes	PROPN
ijtc-1170	23	7	(	(	PUNCT
ijtc-1170	23	8	kemenkop	kemenkop	PROPN
ijtc-1170	23	9	ukm	ukm	PROPN
ijtc-1170	23	10	)	)	PUNCT
ijtc-1170	23	11	recorded	record	VERB
ijtc-1170	23	12	complete	complete	ADJ
ijtc-1170	23	13	data	datum	NOUN
ijtc-1170	23	14	on	on	ADP
ijtc-1170	23	15	msmes	msme	NOUN
ijtc-1170	23	16	in	in	ADP
ijtc-1170	23	17	2022	2022	NUM
ijtc-1170	23	18	,	,	PUNCT
ijtc-1170	23	19	there	there	PRON
ijtc-1170	23	20	were	be	VERB
ijtc-1170	23	21	9.09	9.09	NUM
ijtc-1170	23	22	million	million	NUM
ijtc-1170	23	23	micro	micro	NOUN
ijtc-1170	23	24	,	,	PUNCT
ijtc-1170	23	25	small	small	ADJ
ijtc-1170	23	26	and	and	CCONJ
ijtc-1170	23	27	medium	medium	ADJ
ijtc-1170	23	28	enterprises	enterprise	NOUN
ijtc-1170	23	29	(	(	PUNCT
ijtc-1170	23	30	msmes	msme	NOUN
ijtc-1170	23	31	)	)	PUNCT
ijtc-1170	23	32	in	in	ADP
ijtc-1170	23	33	this	this	DET
ijtc-1170	23	34	country	country	NOUN
ijtc-1170	23	35	.	.	PUNCT
ijtc-1170	24	1	during	during	ADP
ijtc-1170	24	2	the	the	DET
ijtc-1170	24	3	c19	c19	PROPN
ijtc-1170	24	4	pandemic	pandemic	NOUN
ijtc-1170	24	5	,	,	PUNCT
ijtc-1170	24	6	many	many	ADJ
ijtc-1170	24	7	people	people	NOUN
ijtc-1170	24	8	around	around	ADP
ijtc-1170	24	9	the	the	DET
ijtc-1170	24	10	world	world	NOUN
ijtc-1170	24	11	,	,	PUNCT
ijtc-1170	24	12	including	include	VERB
ijtc-1170	24	13	indonesia	indonesia	PROPN
ijtc-1170	24	14	,	,	PUNCT
ijtc-1170	24	15	experienced	experience	VERB
ijtc-1170	24	16	economic	economic	ADJ
ijtc-1170	24	17	difficulties	difficulty	NOUN
ijtc-1170	24	18	,	,	PUNCT
ijtc-1170	24	19	including	include	VERB
ijtc-1170	24	20	experiencing	experience	VERB
ijtc-1170	24	21	unemployment	unemployment	NOUN
ijtc-1170	24	22	and	and	CCONJ
ijtc-1170	24	23	layoffs	layoff	NOUN
ijtc-1170	24	24	,	,	PUNCT
ijtc-1170	24	25	people	people	NOUN
ijtc-1170	24	26	's	's	PART
ijtc-1170	24	27	income	income	NOUN
ijtc-1170	24	28	decreased	decrease	VERB
ijtc-1170	24	29	drastically	drastically	ADV
ijtc-1170	24	30	,	,	PUNCT
ijtc-1170	24	31	as	as	ADV
ijtc-1170	24	32	well	well	ADV
ijtc-1170	24	33	as	as	ADP
ijtc-1170	24	34	difficulties	difficulty	NOUN
ijtc-1170	24	35	in	in	ADP
ijtc-1170	24	36	accessing	access	VERB
ijtc-1170	24	37	finance	finance	NOUN
ijtc-1170	24	38	,	,	PUNCT
ijtc-1170	24	39	etc	etc	X
ijtc-1170	24	40	.	.	X
ijtc-1170	24	41	until	until	ADP
ijtc-1170	24	42	now	now	ADV
ijtc-1170	24	43	,	,	PUNCT
ijtc-1170	24	44	the	the	DET
ijtc-1170	24	45	government	government	NOUN
ijtc-1170	24	46	continues	continue	VERB
ijtc-1170	24	47	to	to	PART
ijtc-1170	24	48	make	make	VERB
ijtc-1170	24	49	efforts	effort	NOUN
ijtc-1170	24	50	to	to	PART
ijtc-1170	24	51	overcome	overcome	VERB
ijtc-1170	24	52	employment	employment	NOUN
ijtc-1170	24	53	problems	problem	NOUN
ijtc-1170	24	54	.	.	PUNCT
ijtc-1170	25	1	one	one	NUM
ijtc-1170	25	2	medium	medium	NOUN
ijtc-1170	25	3	that	that	PRON
ijtc-1170	25	4	can	can	AUX
ijtc-1170	25	5	be	be	AUX
ijtc-1170	25	6	used	use	VERB
ijtc-1170	25	7	as	as	ADP
ijtc-1170	25	8	a	a	DET
ijtc-1170	25	9	solution	solution	NOUN
ijtc-1170	25	10	to	to	PART
ijtc-1170	25	11	deal	deal	VERB
ijtc-1170	25	12	with	with	ADP
ijtc-1170	25	13	this	this	PRON
ijtc-1170	25	14	is	be	AUX
ijtc-1170	25	15	creating	create	VERB
ijtc-1170	25	16	jobs	job	NOUN
ijtc-1170	25	17	independently	independently	ADV
ijtc-1170	25	18	by	by	ADP
ijtc-1170	25	19	forming	form	VERB
ijtc-1170	25	20	new	new	ADJ
ijtc-1170	25	21	entrepreneurs	entrepreneur	NOUN
ijtc-1170	25	22	through	through	ADP
ijtc-1170	25	23	the	the	DET
ijtc-1170	25	24	msme	msme	NOUN
ijtc-1170	25	25	program	program	NOUN
ijtc-1170	25	26	(	(	PUNCT
ijtc-1170	25	27	ilarrahmah	ilarrahmah	NOUN
ijtc-1170	25	28	&	&	CCONJ
ijtc-1170	25	29	susanti	susanti	PROPN
ijtc-1170	25	30	,	,	PUNCT
ijtc-1170	25	31	2021	2021	NUM
ijtc-1170	25	32	;	;	PUNCT
ijtc-1170	25	33	meiwanto	meiwanto	ADP
ijtc-1170	25	34	doktoralina	doktoralina	PROPN
ijtc-1170	25	35	et	et	PROPN
ijtc-1170	25	36	al	al	PROPN
ijtc-1170	25	37	.	.	PROPN
ijtc-1170	25	38	,	,	PUNCT
ijtc-1170	25	39	2018	2018	NUM
ijtc-1170	25	40	;	;	PUNCT
ijtc-1170	25	41	sujana	sujana	PROPN
ijtc-1170	25	42	et	et	PROPN
ijtc-1170	25	43	al	al	PROPN
ijtc-1170	25	44	.	.	PROPN
ijtc-1170	25	45	,	,	PUNCT
ijtc-1170	25	46	2020	2020	NUM
ijtc-1170	25	47	)	)	PUNCT
ijtc-1170	25	48	.	.	PUNCT
ijtc-1170	26	1	although	although	SCONJ
ijtc-1170	26	2	in	in	ADP
ijtc-1170	26	3	general	general	ADJ
ijtc-1170	26	4	,	,	PUNCT
ijtc-1170	26	5	msmes	msme	NOUN
ijtc-1170	26	6	often	often	ADV
ijtc-1170	26	7	experience	experience	VERB
ijtc-1170	26	8	delays	delay	NOUN
ijtc-1170	26	9	in	in	ADP
ijtc-1170	26	10	their	their	PRON
ijtc-1170	26	11	development	development	NOUN
ijtc-1170	26	12	because	because	SCONJ
ijtc-1170	26	13	msmes	msme	NOUN
ijtc-1170	26	14	tend	tend	VERB
ijtc-1170	26	15	to	to	PART
ijtc-1170	26	16	have	have	VERB
ijtc-1170	26	17	a	a	DET
ijtc-1170	26	18	short	short	ADJ
ijtc-1170	26	19	-	-	PUNCT
ijtc-1170	26	20	term	term	NOUN
ijtc-1170	26	21	orientation	orientation	NOUN
ijtc-1170	26	22	(	(	PUNCT
ijtc-1170	26	23	hilmawati	hilmawati	ADP
ijtc-1170	26	24	,	,	PUNCT
ijtc-1170	26	25	2021	2021	NUM
ijtc-1170	26	26	)	)	PUNCT
ijtc-1170	26	27	.	.	PUNCT
ijtc-1170	27	1	the	the	DET
ijtc-1170	27	2	ministry	ministry	PROPN
ijtc-1170	27	3	of	of	ADP
ijtc-1170	27	4	cooperatives	cooperative	NOUN
ijtc-1170	27	5	and	and	CCONJ
ijtc-1170	27	6	smes	sme	NOUN
ijtc-1170	27	7	noted	note	VERB
ijtc-1170	27	8	that	that	SCONJ
ijtc-1170	27	9	the	the	DET
ijtc-1170	27	10	contribution	contribution	NOUN
ijtc-1170	27	11	of	of	ADP
ijtc-1170	27	12	msmes	msme	NOUN
ijtc-1170	27	13	reached	reach	VERB
ijtc-1170	27	14	61	61	NUM
ijtc-1170	27	15	%	%	NOUN
ijtc-1170	27	16	of	of	ADP
ijtc-1170	27	17	indonesia	indonesia	PROPN
ijtc-1170	27	18	's	's	PART
ijtc-1170	27	19	gdp	gdp	NOUN
ijtc-1170	27	20	,	,	PUNCT
ijtc-1170	27	21	with	with	ADP
ijtc-1170	27	22	labor	labor	NOUN
ijtc-1170	27	23	absorption	absorption	NOUN
ijtc-1170	27	24	97	97	NUM
ijtc-1170	27	25	%	%	NOUN
ijtc-1170	27	26	of	of	ADP
ijtc-1170	27	27	the	the	DET
ijtc-1170	27	28	total	total	ADJ
ijtc-1170	27	29	national	national	ADJ
ijtc-1170	27	30	labor	labor	NOUN
ijtc-1170	27	31	absorption	absorption	NOUN
ijtc-1170	27	32	in	in	ADP
ijtc-1170	27	33	2023	2023	NUM
ijtc-1170	27	34	.	.	PUNCT
ijtc-1170	28	1	the	the	DET
ijtc-1170	28	2	number	number	NOUN
ijtc-1170	28	3	of	of	ADP
ijtc-1170	28	4	business	business	NOUN
ijtc-1170	28	5	actors	actor	NOUN
ijtc-1170	28	6	in	in	ADP
ijtc-1170	28	7	the	the	DET
ijtc-1170	28	8	msme	msme	NOUN
ijtc-1170	28	9	sector	sector	NOUN
ijtc-1170	28	10	was	be	AUX
ijtc-1170	28	11	recorded	record	VERB
ijtc-1170	28	12	at	at	ADP
ijtc-1170	28	13	67	67	NUM
ijtc-1170	28	14	million	million	NUM
ijtc-1170	28	15	.	.	PUNCT
ijtc-1170	29	1	this	this	DET
ijtc-1170	29	2	research	research	NOUN
ijtc-1170	29	3	aims	aim	VERB
ijtc-1170	29	4	to	to	PART
ijtc-1170	29	5	get	get	VERB
ijtc-1170	29	6	an	an	DET
ijtc-1170	29	7	overview	overview	NOUN
ijtc-1170	29	8	of	of	ADP
ijtc-1170	29	9	the	the	DET
ijtc-1170	29	10	situation	situation	NOUN
ijtc-1170	29	11	of	of	ADP
ijtc-1170	29	12	msmes	msme	NOUN
ijtc-1170	29	13	after	after	SCONJ
ijtc-1170	29	14	the	the	DET
ijtc-1170	29	15	c19	c19	NOUN
ijtc-1170	29	16	pandemic	pandemic	NOUN
ijtc-1170	29	17	specifically	specifically	ADV
ijtc-1170	29	18	in	in	ADP
ijtc-1170	29	19	medan	medan	PROPN
ijtc-1170	29	20	city	city	PROPN
ijtc-1170	29	21	.	.	PUNCT
ijtc-1170	30	1	medan	medan	PROPN
ijtc-1170	30	2	city	city	PROPN
ijtc-1170	30	3	was	be	AUX
ijtc-1170	30	4	chosen	choose	VERB
ijtc-1170	30	5	with	with	ADP
ijtc-1170	30	6	the	the	DET
ijtc-1170	30	7	consideration	consideration	NOUN
ijtc-1170	30	8	that	that	SCONJ
ijtc-1170	30	9	medan	medan	PROPN
ijtc-1170	30	10	city	city	PROPN
ijtc-1170	30	11	experienced	experience	VERB
ijtc-1170	30	12	quite	quite	ADV
ijtc-1170	30	13	significant	significant	ADJ
ijtc-1170	30	14	growth	growth	NOUN
ijtc-1170	30	15	in	in	ADP
ijtc-1170	30	16	msmes	msme	NOUN
ijtc-1170	30	17	before	before	ADP
ijtc-1170	30	18	the	the	DET
ijtc-1170	30	19	pandemic	pandemic	NOUN
ijtc-1170	30	20	.	.	PUNCT
ijtc-1170	31	1	the	the	DET
ijtc-1170	31	2	city	city	NOUN
ijtc-1170	31	3	of	of	ADP
ijtc-1170	31	4	medan	medan	PROPN
ijtc-1170	31	5	experienced	experience	VERB
ijtc-1170	31	6	quite	quite	DET
ijtc-1170	31	7	a	a	DET
ijtc-1170	31	8	big	big	ADJ
ijtc-1170	31	9	impact	impact	NOUN
ijtc-1170	31	10	due	due	ADP
ijtc-1170	31	11	to	to	ADP
ijtc-1170	31	12	the	the	DET
ijtc-1170	31	13	economic	economic	ADJ
ijtc-1170	31	14	crisis	crisis	NOUN
ijtc-1170	31	15	of	of	ADP
ijtc-1170	31	16	the	the	DET
ijtc-1170	31	17	c19	c19	NOUN
ijtc-1170	31	18	pandemic	pandemic	NOUN
ijtc-1170	31	19	,	,	PUNCT
ijtc-1170	31	20	the	the	DET
ijtc-1170	31	21	increase	increase	NOUN
ijtc-1170	31	22	in	in	ADP
ijtc-1170	31	23	msmes	msme	NOUN
ijtc-1170	31	24	is	be	AUX
ijtc-1170	31	25	increasing	increase	VERB
ijtc-1170	31	26	very	very	ADV
ijtc-1170	31	27	quickly	quickly	ADV
ijtc-1170	31	28	in	in	ADP
ijtc-1170	31	29	the	the	DET
ijtc-1170	31	30	city	city	NOUN
ijtc-1170	31	31	of	of	ADP
ijtc-1170	31	32	medan	medan	PROPN
ijtc-1170	31	33	(	(	PUNCT
ijtc-1170	31	34	damayanti	damayanti	PROPN
ijtc-1170	31	35	et	et	PROPN
ijtc-1170	31	36	al	al	PROPN
ijtc-1170	31	37	.	.	PROPN
ijtc-1170	31	38	,	,	PUNCT
ijtc-1170	31	39	2022	2022	NUM
ijtc-1170	31	40	)	)	PUNCT
ijtc-1170	31	41	.	.	PUNCT
ijtc-1170	32	1	to	to	PART
ijtc-1170	32	2	encourage	encourage	VERB
ijtc-1170	32	3	economic	economic	ADJ
ijtc-1170	32	4	improvement	improvement	NOUN
ijtc-1170	32	5	and	and	CCONJ
ijtc-1170	32	6	growth	growth	NOUN
ijtc-1170	32	7	,	,	PUNCT
ijtc-1170	32	8	it	it	PRON
ijtc-1170	32	9	is	be	AUX
ijtc-1170	32	10	necessary	necessary	ADJ
ijtc-1170	32	11	to	to	PART
ijtc-1170	32	12	promote	promote	VERB
ijtc-1170	32	13	and	and	CCONJ
ijtc-1170	32	14	develop	develop	VERB
ijtc-1170	32	15	msmes	msme	NOUN
ijtc-1170	32	16	(	(	PUNCT
ijtc-1170	32	17	hutabarat	hutabarat	PROPN
ijtc-1170	32	18	,	,	PUNCT
ijtc-1170	32	19	judijanto	judijanto	PROPN
ijtc-1170	32	20	,	,	PUNCT
ijtc-1170	32	21	et	et	PROPN
ijtc-1170	32	22	al	al	PROPN
ijtc-1170	32	23	.	.	PROPN
ijtc-1170	32	24	,	,	PUNCT
ijtc-1170	32	25	2023	2023	NUM
ijtc-1170	32	26	)	)	PUNCT
ijtc-1170	32	27	and	and	CCONJ
ijtc-1170	32	28	optimize	optimize	VERB
ijtc-1170	32	29	the	the	DET
ijtc-1170	32	30	existence	existence	NOUN
ijtc-1170	32	31	of	of	ADP
ijtc-1170	32	32	msmes	msme	NOUN
ijtc-1170	32	33	(	(	PUNCT
ijtc-1170	32	34	pardede	pardede	PROPN
ijtc-1170	32	35	&	&	CCONJ
ijtc-1170	32	36	trimurni	trimurni	PROPN
ijtc-1170	32	37	,	,	PUNCT
ijtc-1170	32	38	2023	2023	NUM
ijtc-1170	32	39	)	)	PUNCT
ijtc-1170	32	40	.	.	PUNCT
ijtc-1170	33	1	before	before	ADP
ijtc-1170	33	2	the	the	DET
ijtc-1170	33	3	c19	c19	PROPN
ijtc-1170	33	4	pandemic	pandemic	NOUN
ijtc-1170	33	5	,	,	PUNCT
ijtc-1170	33	6	the	the	DET
ijtc-1170	33	7	number	number	NOUN
ijtc-1170	33	8	of	of	ADP
ijtc-1170	33	9	micro	micro	PROPN
ijtc-1170	33	10	,	,	PUNCT
ijtc-1170	33	11	small	small	ADJ
ijtc-1170	33	12	and	and	CCONJ
ijtc-1170	33	13	medium	medium	ADJ
ijtc-1170	33	14	enterprises	enterprise	NOUN
ijtc-1170	33	15	(	(	PUNCT
ijtc-1170	33	16	msmes	msme	NOUN
ijtc-1170	33	17	)	)	PUNCT
ijtc-1170	33	18	in	in	ADP
ijtc-1170	33	19	medan	medan	PROPN
ijtc-1170	33	20	city	city	PROPN
ijtc-1170	33	21	was	be	AUX
ijtc-1170	33	22	quite	quite	ADV
ijtc-1170	33	23	significant	significant	ADJ
ijtc-1170	33	24	.	.	PUNCT
ijtc-1170	34	1	based	base	VERB
ijtc-1170	34	2	on	on	ADP
ijtc-1170	34	3	data	datum	NOUN
ijtc-1170	34	4	from	from	ADP
ijtc-1170	34	5	the	the	DET
ijtc-1170	34	6	medan	medan	PROPN
ijtc-1170	34	7	city	city	PROPN
ijtc-1170	34	8	cooperatives	cooperative	NOUN
ijtc-1170	34	9	and	and	CCONJ
ijtc-1170	34	10	smes	sme	NOUN
ijtc-1170	34	11	service	service	NOUN
ijtc-1170	34	12	,	,	PUNCT
ijtc-1170	34	13	in	in	ADP
ijtc-1170	34	14	2019	2019	NUM
ijtc-1170	34	15	,	,	PUNCT
ijtc-1170	34	16	there	there	PRON
ijtc-1170	34	17	were	be	VERB
ijtc-1170	34	18	around	around	ADV
ijtc-1170	34	19	41,000	41,000	NUM
ijtc-1170	34	20	msmes	msme	NOUN
ijtc-1170	34	21	spread	spread	VERB
ijtc-1170	34	22	across	across	ADP
ijtc-1170	34	23	various	various	ADJ
ijtc-1170	34	24	sectors	sector	NOUN
ijtc-1170	34	25	such	such	ADJ
ijtc-1170	34	26	as	as	ADP
ijtc-1170	34	27	trade	trade	NOUN
ijtc-1170	34	28	,	,	PUNCT
ijtc-1170	34	29	processing	processing	NOUN
ijtc-1170	34	30	industry	industry	NOUN
ijtc-1170	34	31	,	,	PUNCT
ijtc-1170	34	32	services	service	NOUN
ijtc-1170	34	33	and	and	CCONJ
ijtc-1170	34	34	others	other	NOUN
ijtc-1170	34	35	.	.	PUNCT
ijtc-1170	35	1	the	the	DET
ijtc-1170	35	2	important	important	ADJ
ijtc-1170	35	3	role	role	NOUN
ijtc-1170	35	4	of	of	ADP
ijtc-1170	35	5	msmes	msme	NOUN
ijtc-1170	35	6	in	in	ADP
ijtc-1170	35	7	medan	medan	PROPN
ijtc-1170	35	8	in	in	ADP
ijtc-1170	35	9	the	the	DET
ijtc-1170	35	10	local	local	ADJ
ijtc-1170	35	11	economy	economy	NOUN
ijtc-1170	35	12	can	can	AUX
ijtc-1170	35	13	provide	provide	VERB
ijtc-1170	35	14	employment	employment	NOUN
ijtc-1170	35	15	opportunities	opportunity	NOUN
ijtc-1170	35	16	and	and	CCONJ
ijtc-1170	35	17	contribute	contribute	VERB
ijtc-1170	35	18	to	to	ADP
ijtc-1170	35	19	regional	regional	ADJ
ijtc-1170	35	20	income	income	NOUN
ijtc-1170	35	21	.	.	PUNCT
ijtc-1170	36	1	during	during	ADP
ijtc-1170	36	2	the	the	DET
ijtc-1170	36	3	c19	c19	NOUN
ijtc-1170	36	4	pandemic	pandemic	NOUN
ijtc-1170	36	5	,	,	PUNCT
ijtc-1170	36	6	many	many	ADJ
ijtc-1170	36	7	msmes	msme	NOUN
ijtc-1170	36	8	in	in	ADP
ijtc-1170	36	9	medan	medan	PROPN
ijtc-1170	36	10	city	city	PROPN
ijtc-1170	36	11	experienced	experience	VERB
ijtc-1170	36	12	difficulties	difficulty	NOUN
ijtc-1170	36	13	,	,	PUNCT
ijtc-1170	36	14	and	and	CCONJ
ijtc-1170	36	15	some	some	PRON
ijtc-1170	36	16	were	be	AUX
ijtc-1170	36	17	even	even	ADV
ijtc-1170	36	18	forced	force	VERB
ijtc-1170	36	19	to	to	PART
ijtc-1170	36	20	close	close	VERB
ijtc-1170	36	21	temporarily	temporarily	ADV
ijtc-1170	36	22	or	or	CCONJ
ijtc-1170	36	23	permanently	permanently	ADV
ijtc-1170	36	24	,	,	PUNCT
ijtc-1170	36	25	resulting	result	VERB
ijtc-1170	36	26	in	in	ADP
ijtc-1170	36	27	a	a	DET
ijtc-1170	36	28	decline	decline	NOUN
ijtc-1170	36	29	in	in	ADP
ijtc-1170	36	30	msmes	msme	NOUN
ijtc-1170	36	31	.	.	PUNCT
ijtc-1170	37	1	this	this	PRON
ijtc-1170	37	2	brings	bring	VERB
ijtc-1170	37	3	big	big	ADJ
ijtc-1170	37	4	challenges	challenge	NOUN
ijtc-1170	37	5	.	.	PUNCT
ijtc-1170	38	1	however	however	ADV
ijtc-1170	38	2	,	,	PUNCT
ijtc-1170	38	3	not	not	PART
ijtc-1170	38	4	all	all	DET
ijtc-1170	38	5	msmes	msme	NOUN
ijtc-1170	38	6	experienced	experience	VERB
ijtc-1170	38	7	a	a	DET
ijtc-1170	38	8	decline	decline	NOUN
ijtc-1170	38	9	.	.	PUNCT
ijtc-1170	39	1	however	however	ADV
ijtc-1170	39	2	,	,	PUNCT
ijtc-1170	39	3	not	not	PART
ijtc-1170	39	4	all	all	DET
ijtc-1170	39	5	msmes	msme	NOUN
ijtc-1170	39	6	experienced	experience	VERB
ijtc-1170	39	7	a	a	DET
ijtc-1170	39	8	decline	decline	NOUN
ijtc-1170	39	9	.	.	PUNCT
ijtc-1170	40	1	several	several	ADJ
ijtc-1170	40	2	msmes	msme	NOUN
ijtc-1170	40	3	demonstrated	demonstrate	VERB
ijtc-1170	40	4	resilience	resilience	NOUN
ijtc-1170	40	5	and	and	CCONJ
ijtc-1170	40	6	adaptability	adaptability	NOUN
ijtc-1170	40	7	in	in	ADP
ijtc-1170	40	8	facing	face	VERB
ijtc-1170	40	9	crisis	crisis	NOUN
ijtc-1170	40	10	situations	situation	NOUN
ijtc-1170	40	11	,	,	PUNCT
ijtc-1170	40	12	and	and	CCONJ
ijtc-1170	40	13	succeeded	succeed	VERB
ijtc-1170	40	14	in	in	ADP
ijtc-1170	40	15	adapting	adapt	VERB
ijtc-1170	40	16	to	to	ADP
ijtc-1170	40	17	new	new	ADJ
ijtc-1170	40	18	situations	situation	NOUN
ijtc-1170	40	19	through	through	ADP
ijtc-1170	40	20	innovation	innovation	NOUN
ijtc-1170	40	21	and	and	CCONJ
ijtc-1170	40	22	digitalization	digitalization	NOUN
ijtc-1170	40	23	.	.	PUNCT
ijtc-1170	41	1	so	so	ADV
ijtc-1170	41	2	there	there	PRON
ijtc-1170	41	3	are	be	VERB
ijtc-1170	41	4	38,343	38,343	NUM
ijtc-1170	41	5	msmes	msme	NOUN
ijtc-1170	41	6	registered	register	VERB
ijtc-1170	41	7	in	in	ADP
ijtc-1170	41	8	the	the	DET
ijtc-1170	41	9	medan	medan	PROPN
ijtc-1170	41	10	city	city	PROPN
ijtc-1170	41	11	msme	msme	PROPN
ijtc-1170	41	12	cooperative	cooperative	ADJ
ijtc-1170	41	13	and	and	CCONJ
ijtc-1170	41	14	msme	msme	NOUN
ijtc-1170	41	15	data	datum	NOUN
ijtc-1170	41	16	collection	collection	NOUN
ijtc-1170	41	17	system	system	NOUN
ijtc-1170	41	18	(	(	PUNCT
ijtc-1170	41	19	simdakop	simdakop	NOUN
ijtc-1170	41	20	)	)	PUNCT
ijtc-1170	41	21	application	application	NOUN
ijtc-1170	41	22	based	base	VERB
ijtc-1170	41	23	on	on	ADP
ijtc-1170	41	24	final	final	ADJ
ijtc-1170	41	25	data	datum	NOUN
ijtc-1170	41	26	for	for	ADP
ijtc-1170	41	27	2022	2022	NUM
ijtc-1170	41	28	.	.	PUNCT
ijtc-1170	42	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1170	42	2	analysis	analysis	NOUN
ijtc-1170	42	3	of	of	ADP
ijtc-1170	42	4	the	the	DET
ijtc-1170	42	5	influence	influence	NOUN
ijtc-1170	42	6	of	of	ADP
ijtc-1170	42	7	the	the	DET
ijtc-1170	42	8	ability	ability	NOUN
ijtc-1170	42	9	to	to	PART
ijtc-1170	42	10	prepare	prepare	VERB
ijtc-1170	42	11	financial	financial	ADJ
ijtc-1170	42	12	reports	report	NOUN
ijtc-1170	42	13	,	,	PUNCT
ijtc-1170	42	14	financial	financial	ADJ
ijtc-1170	42	15	literacy	literacy	NOUN
ijtc-1170	42	16	and	and	CCONJ
ijtc-1170	42	17	financial	financial	ADJ
ijtc-1170	42	18	inclusion	inclusion	NOUN
ijtc-1170	42	19	on	on	ADP
ijtc-1170	42	20	the	the	DET
ijtc-1170	42	21	financial	financial	ADJ
ijtc-1170	42	22	performance	performance	NOUN
ijtc-1170	42	23	of	of	ADP
ijtc-1170	42	24	msmes	msme	NOUN
ijtc-1170	42	25	hutabarat	hutabarat	PROPN
ijtc-1170	42	26	,	,	PUNCT
ijtc-1170	42	27	widiyastuti	widiyastuti	NOUN
ijtc-1170	42	28	,	,	PUNCT
ijtc-1170	42	29	duffin	duffin	NOUN
ijtc-1170	42	30	,	,	PUNCT
ijtc-1170	42	31	and	and	CCONJ
ijtc-1170	42	32	ervina	ervina	VERB
ijtc-1170	42	33	521	521	NUM
ijtc-1170	42	34	|	|	ADV
ijtc-1170	42	35	ilomata	ilomata	PROPN
ijtc-1170	42	36	international	international	ADJ
ijtc-1170	42	37	journal	journal	NOUN
ijtc-1170	42	38	of	of	ADP
ijtc-1170	42	39	tax	tax	PROPN
ijtc-1170	42	40	&	&	CCONJ
ijtc-1170	42	41	accounting	account	VERB
ijtc-1170	42	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1170	42	43	this	this	DET
ijtc-1170	42	44	research	research	NOUN
ijtc-1170	42	45	aims	aim	VERB
ijtc-1170	42	46	to	to	PART
ijtc-1170	42	47	analyze	analyze	VERB
ijtc-1170	42	48	the	the	DET
ijtc-1170	42	49	influence	influence	NOUN
ijtc-1170	42	50	of	of	ADP
ijtc-1170	42	51	the	the	DET
ijtc-1170	42	52	ability	ability	NOUN
ijtc-1170	42	53	to	to	PART
ijtc-1170	42	54	prepare	prepare	VERB
ijtc-1170	42	55	financial	financial	ADJ
ijtc-1170	42	56	reports	report	NOUN
ijtc-1170	42	57	,	,	PUNCT
ijtc-1170	42	58	financial	financial	ADJ
ijtc-1170	42	59	literacy	literacy	NOUN
ijtc-1170	42	60	and	and	CCONJ
ijtc-1170	42	61	financial	financial	ADJ
ijtc-1170	42	62	inclusion	inclusion	NOUN
ijtc-1170	42	63	on	on	ADP
ijtc-1170	42	64	the	the	DET
ijtc-1170	42	65	financial	financial	ADJ
ijtc-1170	42	66	performance	performance	NOUN
ijtc-1170	42	67	of	of	ADP
ijtc-1170	42	68	msmes	msme	NOUN
ijtc-1170	42	69	.	.	PUNCT
ijtc-1170	43	1	the	the	DET
ijtc-1170	43	2	results	result	NOUN
ijtc-1170	43	3	of	of	ADP
ijtc-1170	43	4	this	this	DET
ijtc-1170	43	5	research	research	NOUN
ijtc-1170	43	6	are	be	AUX
ijtc-1170	43	7	very	very	ADV
ijtc-1170	43	8	important	important	ADJ
ijtc-1170	43	9	for	for	ADP
ijtc-1170	43	10	assessing	assess	VERB
ijtc-1170	43	11	the	the	DET
ijtc-1170	43	12	situation	situation	NOUN
ijtc-1170	43	13	and	and	CCONJ
ijtc-1170	43	14	prospects	prospect	NOUN
ijtc-1170	43	15	of	of	ADP
ijtc-1170	43	16	msmes	msme	NOUN
ijtc-1170	43	17	in	in	ADP
ijtc-1170	43	18	medan	medan	PROPN
ijtc-1170	43	19	city	city	PROPN
ijtc-1170	43	20	.	.	PUNCT
ijtc-1170	44	1	this	this	DET
ijtc-1170	44	2	research	research	NOUN
ijtc-1170	44	3	was	be	AUX
ijtc-1170	44	4	descriptive	descriptive	ADJ
ijtc-1170	44	5	research	research	NOUN
ijtc-1170	44	6	.	.	PUNCT
ijtc-1170	45	1	this	this	DET
ijtc-1170	45	2	research	research	NOUN
ijtc-1170	45	3	is	be	AUX
ijtc-1170	45	4	classified	classify	VERB
ijtc-1170	45	5	as	as	ADP
ijtc-1170	45	6	quantitative	quantitative	ADJ
ijtc-1170	45	7	research	research	NOUN
ijtc-1170	45	8	by	by	ADP
ijtc-1170	45	9	utilizing	utilize	VERB
ijtc-1170	45	10	data	datum	NOUN
ijtc-1170	45	11	obtained	obtain	VERB
ijtc-1170	45	12	from	from	ADP
ijtc-1170	45	13	100	100	NUM
ijtc-1170	45	14	respondents	respondent	NOUN
ijtc-1170	45	15	consisting	consist	VERB
ijtc-1170	45	16	of	of	ADP
ijtc-1170	45	17	msme	msme	NOUN
ijtc-1170	45	18	entrepreneurs	entrepreneur	NOUN
ijtc-1170	45	19	.	.	PUNCT
ijtc-1170	46	1	the	the	DET
ijtc-1170	46	2	data	data	NOUN
ijtc-1170	46	3	collection	collection	NOUN
ijtc-1170	46	4	stage	stage	NOUN
ijtc-1170	46	5	was	be	AUX
ijtc-1170	46	6	carried	carry	VERB
ijtc-1170	46	7	out	out	ADP
ijtc-1170	46	8	with	with	ADP
ijtc-1170	46	9	instruments	instrument	NOUN
ijtc-1170	46	10	in	in	ADP
ijtc-1170	46	11	the	the	DET
ijtc-1170	46	12	form	form	NOUN
ijtc-1170	46	13	of	of	ADP
ijtc-1170	46	14	questionnaires	questionnaire	NOUN
ijtc-1170	46	15	and	and	CCONJ
ijtc-1170	46	16	tests	test	NOUN
ijtc-1170	46	17	(	(	PUNCT
ijtc-1170	46	18	kim	kim	PROPN
ijtc-1170	46	19	et	et	PROPN
ijtc-1170	46	20	al	al	PROPN
ijtc-1170	46	21	.	.	PROPN
ijtc-1170	46	22	,	,	PUNCT
ijtc-1170	46	23	2022	2022	NUM
ijtc-1170	46	24	;	;	PUNCT
ijtc-1170	46	25	umar	umar	PROPN
ijtc-1170	46	26	et	et	PROPN
ijtc-1170	46	27	al	al	PROPN
ijtc-1170	46	28	.	.	PROPN
ijtc-1170	46	29	,	,	PUNCT
ijtc-1170	46	30	2018	2018	NUM
ijtc-1170	46	31	)	)	PUNCT
ijtc-1170	46	32	.	.	PUNCT
ijtc-1170	47	1	the	the	DET
ijtc-1170	47	2	financial	financial	ADJ
ijtc-1170	47	3	performance	performance	NOUN
ijtc-1170	47	4	of	of	ADP
ijtc-1170	47	5	msmes	msme	NOUN
ijtc-1170	47	6	still	still	ADV
ijtc-1170	47	7	needs	need	VERB
ijtc-1170	47	8	to	to	PART
ijtc-1170	47	9	be	be	AUX
ijtc-1170	47	10	considered	consider	VERB
ijtc-1170	47	11	due	due	ADJ
ijtc-1170	47	12	to	to	ADP
ijtc-1170	47	13	the	the	DET
ijtc-1170	47	14	many	many	ADJ
ijtc-1170	47	15	challenges	challenge	NOUN
ijtc-1170	47	16	.	.	PUNCT
ijtc-1170	48	1	this	this	PRON
ijtc-1170	48	2	needs	need	VERB
ijtc-1170	48	3	to	to	PART
ijtc-1170	48	4	be	be	AUX
ijtc-1170	48	5	considered	consider	VERB
ijtc-1170	48	6	so	so	SCONJ
ijtc-1170	48	7	that	that	SCONJ
ijtc-1170	48	8	the	the	DET
ijtc-1170	48	9	financial	financial	ADJ
ijtc-1170	48	10	performance	performance	NOUN
ijtc-1170	48	11	of	of	ADP
ijtc-1170	48	12	msmes	msme	NOUN
ijtc-1170	48	13	increases	increase	VERB
ijtc-1170	48	14	in	in	ADP
ijtc-1170	48	15	the	the	DET
ijtc-1170	48	16	city	city	NOUN
ijtc-1170	48	17	of	of	ADP
ijtc-1170	48	18	medan	medan	PROPN
ijtc-1170	48	19	.	.	PUNCT
ijtc-1170	49	1	most	most	ADJ
ijtc-1170	49	2	msmes	msme	NOUN
ijtc-1170	49	3	also	also	ADV
ijtc-1170	49	4	feel	feel	VERB
ijtc-1170	49	5	that	that	SCONJ
ijtc-1170	49	6	their	their	PRON
ijtc-1170	49	7	business	business	NOUN
ijtc-1170	49	8	is	be	AUX
ijtc-1170	49	9	running	run	VERB
ijtc-1170	49	10	well	well	ADV
ijtc-1170	49	11	and	and	CCONJ
ijtc-1170	49	12	normally	normally	ADV
ijtc-1170	49	13	.	.	PUNCT
ijtc-1170	50	1	in	in	ADP
ijtc-1170	50	2	reality	reality	NOUN
ijtc-1170	50	3	,	,	PUNCT
ijtc-1170	50	4	many	many	ADJ
ijtc-1170	50	5	msmes	msme	NOUN
ijtc-1170	50	6	are	be	AUX
ijtc-1170	50	7	not	not	PART
ijtc-1170	50	8	developing	develop	VERB
ijtc-1170	50	9	well	well	ADV
ijtc-1170	50	10	(	(	PUNCT
ijtc-1170	50	11	munthay	munthay	PROPN
ijtc-1170	50	12	&	&	CCONJ
ijtc-1170	50	13	sembiring	sembiring	PROPN
ijtc-1170	50	14	,	,	PUNCT
ijtc-1170	50	15	2024	2024	NUM
ijtc-1170	50	16	)	)	PUNCT
ijtc-1170	50	17	.	.	PUNCT
ijtc-1170	51	1	lack	lack	NOUN
ijtc-1170	51	2	of	of	ADP
ijtc-1170	51	3	training	training	NOUN
ijtc-1170	51	4	and	and	CCONJ
ijtc-1170	51	5	skills	skill	NOUN
ijtc-1170	51	6	development	development	NOUN
ijtc-1170	51	7	for	for	ADP
ijtc-1170	51	8	msme	msme	NOUN
ijtc-1170	51	9	workers	worker	NOUN
ijtc-1170	51	10	results	result	VERB
ijtc-1170	51	11	in	in	ADP
ijtc-1170	51	12	low	low	ADJ
ijtc-1170	51	13	productivity	productivity	NOUN
ijtc-1170	51	14	and	and	CCONJ
ijtc-1170	51	15	service	service	NOUN
ijtc-1170	51	16	quality	quality	NOUN
ijtc-1170	51	17	.	.	PUNCT
ijtc-1170	52	1	some	some	DET
ijtc-1170	52	2	msme	msme	NOUN
ijtc-1170	52	3	entrepreneurs	entrepreneur	NOUN
ijtc-1170	52	4	only	only	ADV
ijtc-1170	52	5	prioritize	prioritize	VERB
ijtc-1170	52	6	operational	operational	ADJ
ijtc-1170	52	7	activities	activity	NOUN
ijtc-1170	52	8	,	,	PUNCT
ijtc-1170	52	9	and	and	CCONJ
ijtc-1170	52	10	focus	focus	VERB
ijtc-1170	52	11	on	on	ADP
ijtc-1170	52	12	ways	way	NOUN
ijtc-1170	52	13	to	to	PART
ijtc-1170	52	14	increase	increase	VERB
ijtc-1170	52	15	sales	sale	NOUN
ijtc-1170	52	16	by	by	ADP
ijtc-1170	52	17	increasing	increase	VERB
ijtc-1170	52	18	sales	sale	NOUN
ijtc-1170	52	19	inventory	inventory	NOUN
ijtc-1170	52	20	without	without	ADP
ijtc-1170	52	21	the	the	DET
ijtc-1170	52	22	ability	ability	NOUN
ijtc-1170	52	23	to	to	PART
ijtc-1170	52	24	prepare	prepare	VERB
ijtc-1170	52	25	financial	financial	ADJ
ijtc-1170	52	26	reports	report	NOUN
ijtc-1170	52	27	.	.	PUNCT
ijtc-1170	53	1	the	the	DET
ijtc-1170	53	2	ability	ability	NOUN
ijtc-1170	53	3	to	to	PART
ijtc-1170	53	4	prepare	prepare	VERB
ijtc-1170	53	5	financial	financial	ADJ
ijtc-1170	53	6	reports	report	NOUN
ijtc-1170	53	7	is	be	AUX
ijtc-1170	53	8	very	very	ADV
ijtc-1170	53	9	important	important	ADJ
ijtc-1170	53	10	for	for	ADP
ijtc-1170	53	11	micro	micro	NOUN
ijtc-1170	53	12	,	,	PUNCT
ijtc-1170	53	13	small	small	ADJ
ijtc-1170	53	14	and	and	CCONJ
ijtc-1170	53	15	medium	medium	ADJ
ijtc-1170	53	16	enterprises	enterprise	NOUN
ijtc-1170	53	17	(	(	PUNCT
ijtc-1170	53	18	msmes	msme	NOUN
ijtc-1170	53	19	)	)	PUNCT
ijtc-1170	53	20	.	.	PUNCT
ijtc-1170	54	1	with	with	ADP
ijtc-1170	54	2	good	good	ADJ
ijtc-1170	54	3	financial	financial	ADJ
ijtc-1170	54	4	reports	report	NOUN
ijtc-1170	54	5	,	,	PUNCT
ijtc-1170	54	6	msmes	msme	NOUN
ijtc-1170	54	7	can	can	AUX
ijtc-1170	54	8	evaluate	evaluate	VERB
ijtc-1170	54	9	the	the	DET
ijtc-1170	54	10	financial	financial	ADJ
ijtc-1170	54	11	performance	performance	NOUN
ijtc-1170	54	12	of	of	ADP
ijtc-1170	54	13	an	an	DET
ijtc-1170	54	14	msme	msme	NOUN
ijtc-1170	54	15	,	,	PUNCT
ijtc-1170	54	16	make	make	VERB
ijtc-1170	54	17	more	more	ADV
ijtc-1170	54	18	appropriate	appropriate	ADJ
ijtc-1170	54	19	business	business	NOUN
ijtc-1170	54	20	decisions	decision	NOUN
ijtc-1170	54	21	,	,	PUNCT
ijtc-1170	54	22	and	and	CCONJ
ijtc-1170	54	23	ensure	ensure	VERB
ijtc-1170	54	24	business	business	NOUN
ijtc-1170	54	25	sustainability	sustainability	NOUN
ijtc-1170	54	26	.	.	PUNCT
ijtc-1170	55	1	some	some	PRON
ijtc-1170	55	2	of	of	ADP
ijtc-1170	55	3	the	the	DET
ijtc-1170	55	4	main	main	ADJ
ijtc-1170	55	5	benefits	benefit	NOUN
ijtc-1170	55	6	of	of	ADP
ijtc-1170	55	7	preparing	prepare	VERB
ijtc-1170	55	8	financial	financial	ADJ
ijtc-1170	55	9	reports	report	NOUN
ijtc-1170	55	10	for	for	ADP
ijtc-1170	55	11	msmes	msme	NOUN
ijtc-1170	55	12	are	be	AUX
ijtc-1170	55	13	monitoring	monitor	VERB
ijtc-1170	55	14	financial	financial	ADJ
ijtc-1170	55	15	performance	performance	NOUN
ijtc-1170	55	16	through	through	ADP
ijtc-1170	55	17	profit	profit	NOUN
ijtc-1170	55	18	and	and	CCONJ
ijtc-1170	55	19	loss	loss	NOUN
ijtc-1170	55	20	reports	report	NOUN
ijtc-1170	55	21	,	,	PUNCT
ijtc-1170	55	22	balance	balance	NOUN
ijtc-1170	55	23	sheets	sheet	NOUN
ijtc-1170	55	24	,	,	PUNCT
ijtc-1170	55	25	better	well	ADJ
ijtc-1170	55	26	decision	decision	NOUN
ijtc-1170	55	27	making	making	NOUN
ijtc-1170	55	28	,	,	PUNCT
ijtc-1170	55	29	measuring	measure	VERB
ijtc-1170	55	30	business	business	NOUN
ijtc-1170	55	31	growth	growth	NOUN
ijtc-1170	55	32	,	,	PUNCT
ijtc-1170	55	33	and	and	CCONJ
ijtc-1170	55	34	measuring	measure	VERB
ijtc-1170	55	35	business	business	NOUN
ijtc-1170	55	36	growth	growth	NOUN
ijtc-1170	55	37	.	.	PUNCT
ijtc-1170	56	1	financial	financial	ADJ
ijtc-1170	56	2	knowledge	knowledge	NOUN
ijtc-1170	56	3	is	be	AUX
ijtc-1170	56	4	still	still	ADV
ijtc-1170	56	5	minimal	minimal	ADJ
ijtc-1170	56	6	.	.	PUNCT
ijtc-1170	57	1	so	so	ADV
ijtc-1170	57	2	many	many	ADJ
ijtc-1170	57	3	msmes	msme	NOUN
ijtc-1170	57	4	in	in	ADP
ijtc-1170	57	5	medan	medan	PROPN
ijtc-1170	57	6	city	city	PROPN
ijtc-1170	57	7	still	still	ADV
ijtc-1170	57	8	operate	operate	VERB
ijtc-1170	57	9	with	with	ADP
ijtc-1170	57	10	thin	thin	ADJ
ijtc-1170	57	11	profit	profit	NOUN
ijtc-1170	57	12	margins	margin	NOUN
ijtc-1170	57	13	due	due	ADP
ijtc-1170	57	14	to	to	ADP
ijtc-1170	57	15	high	high	ADJ
ijtc-1170	57	16	operational	operational	ADJ
ijtc-1170	57	17	costs	cost	NOUN
ijtc-1170	57	18	and	and	CCONJ
ijtc-1170	57	19	competition	competition	NOUN
ijtc-1170	57	20	.	.	PUNCT
ijtc-1170	58	1	whether	whether	SCONJ
ijtc-1170	58	2	we	we	PRON
ijtc-1170	58	3	realize	realize	VERB
ijtc-1170	58	4	it	it	PRON
ijtc-1170	58	5	or	or	CCONJ
ijtc-1170	58	6	not	not	PART
ijtc-1170	58	7	,	,	PUNCT
ijtc-1170	58	8	there	there	PRON
ijtc-1170	58	9	is	be	VERB
ijtc-1170	58	10	intense	intense	ADJ
ijtc-1170	58	11	competition	competition	NOUN
ijtc-1170	58	12	in	in	ADP
ijtc-1170	58	13	competition	competition	NOUN
ijtc-1170	58	14	with	with	ADP
ijtc-1170	58	15	large	large	ADJ
ijtc-1170	58	16	companies	company	NOUN
ijtc-1170	58	17	and	and	CCONJ
ijtc-1170	58	18	other	other	ADJ
ijtc-1170	58	19	msmes	msme	NOUN
ijtc-1170	58	20	.	.	PUNCT
ijtc-1170	59	1	this	this	PRON
ijtc-1170	59	2	was	be	AUX
ijtc-1170	59	3	discovered	discover	VERB
ijtc-1170	59	4	by	by	ADP
ijtc-1170	59	5	finding	find	VERB
ijtc-1170	59	6	that	that	SCONJ
ijtc-1170	59	7	the	the	DET
ijtc-1170	59	8	educational	educational	ADJ
ijtc-1170	59	9	background	background	NOUN
ijtc-1170	59	10	of	of	ADP
ijtc-1170	59	11	several	several	ADJ
ijtc-1170	59	12	msme	msme	NOUN
ijtc-1170	59	13	employees	employee	NOUN
ijtc-1170	59	14	was	be	AUX
ijtc-1170	59	15	not	not	PART
ijtc-1170	59	16	optimal	optimal	ADJ
ijtc-1170	59	17	.	.	PUNCT
ijtc-1170	60	1	there	there	PRON
ijtc-1170	60	2	are	be	VERB
ijtc-1170	60	3	msme	msme	NOUN
ijtc-1170	60	4	owners	owner	NOUN
ijtc-1170	60	5	who	who	PRON
ijtc-1170	60	6	do	do	AUX
ijtc-1170	60	7	not	not	PART
ijtc-1170	60	8	realize	realize	VERB
ijtc-1170	60	9	the	the	DET
ijtc-1170	60	10	importance	importance	NOUN
ijtc-1170	60	11	of	of	ADP
ijtc-1170	60	12	investing	invest	VERB
ijtc-1170	60	13	in	in	ADP
ijtc-1170	60	14	employee	employee	NOUN
ijtc-1170	60	15	self	self	NOUN
ijtc-1170	60	16	-	-	PUNCT
ijtc-1170	60	17	development	development	NOUN
ijtc-1170	60	18	as	as	ADP
ijtc-1170	60	19	human	human	ADJ
ijtc-1170	60	20	resources	resource	NOUN
ijtc-1170	60	21	.	.	PUNCT
ijtc-1170	61	1	financial	financial	ADJ
ijtc-1170	61	2	performance	performance	NOUN
ijtc-1170	61	3	requires	require	VERB
ijtc-1170	61	4	msmes	msme	NOUN
ijtc-1170	61	5	to	to	PART
ijtc-1170	61	6	continue	continue	VERB
ijtc-1170	61	7	to	to	PART
ijtc-1170	61	8	innovate	innovate	VERB
ijtc-1170	61	9	and	and	CCONJ
ijtc-1170	61	10	improve	improve	VERB
ijtc-1170	61	11	the	the	DET
ijtc-1170	61	12	quality	quality	NOUN
ijtc-1170	61	13	of	of	ADP
ijtc-1170	61	14	products	product	NOUN
ijtc-1170	61	15	and	and	CCONJ
ijtc-1170	61	16	services	service	NOUN
ijtc-1170	61	17	.	.	PUNCT
ijtc-1170	62	1	without	without	ADP
ijtc-1170	62	2	the	the	DET
ijtc-1170	62	3	right	right	ADJ
ijtc-1170	62	4	strategy	strategy	NOUN
ijtc-1170	62	5	,	,	PUNCT
ijtc-1170	62	6	msmes	msme	NOUN
ijtc-1170	62	7	will	will	AUX
ijtc-1170	62	8	be	be	AUX
ijtc-1170	62	9	unable	unable	ADJ
ijtc-1170	62	10	to	to	PART
ijtc-1170	62	11	compete	compete	VERB
ijtc-1170	62	12	.	.	PUNCT
ijtc-1170	63	1	however	however	ADV
ijtc-1170	63	2	,	,	PUNCT
ijtc-1170	63	3	in	in	ADP
ijtc-1170	63	4	terms	term	NOUN
ijtc-1170	63	5	of	of	ADP
ijtc-1170	63	6	market	market	NOUN
ijtc-1170	63	7	share	share	NOUN
ijtc-1170	63	8	percentage	percentage	NOUN
ijtc-1170	63	9	,	,	PUNCT
ijtc-1170	63	10	many	many	ADJ
ijtc-1170	63	11	msmes	msme	NOUN
ijtc-1170	63	12	have	have	AUX
ijtc-1170	63	13	succeeded	succeed	VERB
ijtc-1170	63	14	in	in	ADP
ijtc-1170	63	15	controlling	control	VERB
ijtc-1170	63	16	certain	certain	ADJ
ijtc-1170	63	17	industries	industry	NOUN
ijtc-1170	63	18	.	.	PUNCT
ijtc-1170	64	1	increasing	increase	VERB
ijtc-1170	64	2	market	market	NOUN
ijtc-1170	64	3	share	share	NOUN
ijtc-1170	64	4	shows	show	VERB
ijtc-1170	64	5	good	good	ADJ
ijtc-1170	64	6	performance	performance	NOUN
ijtc-1170	64	7	in	in	ADP
ijtc-1170	64	8	facing	face	VERB
ijtc-1170	64	9	competition	competition	NOUN
ijtc-1170	64	10	.	.	PUNCT
ijtc-1170	65	1	msmes	msme	NOUN
ijtc-1170	65	2	that	that	PRON
ijtc-1170	65	3	have	have	VERB
ijtc-1170	65	4	good	good	ADJ
ijtc-1170	65	5	access	access	NOUN
ijtc-1170	65	6	to	to	ADP
ijtc-1170	65	7	external	external	ADJ
ijtc-1170	65	8	financing	financing	NOUN
ijtc-1170	65	9	such	such	ADJ
ijtc-1170	65	10	as	as	ADP
ijtc-1170	65	11	bank	bank	NOUN
ijtc-1170	65	12	loans	loan	NOUN
ijtc-1170	65	13	or	or	CCONJ
ijtc-1170	65	14	venture	venture	NOUN
ijtc-1170	65	15	capital	capital	NOUN
ijtc-1170	65	16	usually	usually	ADV
ijtc-1170	65	17	have	have	VERB
ijtc-1170	65	18	more	more	ADV
ijtc-1170	65	19	stable	stable	ADJ
ijtc-1170	65	20	financial	financial	ADJ
ijtc-1170	65	21	performance	performance	NOUN
ijtc-1170	65	22	.	.	PUNCT
ijtc-1170	66	1	the	the	DET
ijtc-1170	66	2	financial	financial	ADJ
ijtc-1170	66	3	performance	performance	NOUN
ijtc-1170	66	4	of	of	ADP
ijtc-1170	66	5	msmes	msme	NOUN
ijtc-1170	66	6	has	have	VERB
ijtc-1170	66	7	several	several	ADJ
ijtc-1170	66	8	indicators	indicator	NOUN
ijtc-1170	66	9	such	such	ADJ
ijtc-1170	66	10	as	as	ADP
ijtc-1170	66	11	net	net	ADJ
ijtc-1170	66	12	profit	profit	NOUN
ijtc-1170	66	13	,	,	PUNCT
ijtc-1170	66	14	liquidity	liquidity	NOUN
ijtc-1170	66	15	,	,	PUNCT
ijtc-1170	66	16	solvency	solvency	NOUN
ijtc-1170	66	17	,	,	PUNCT
ijtc-1170	66	18	operational	operational	ADJ
ijtc-1170	66	19	efficiency	efficiency	NOUN
ijtc-1170	66	20	and	and	CCONJ
ijtc-1170	66	21	profitability	profitability	NOUN
ijtc-1170	66	22	(	(	PUNCT
ijtc-1170	66	23	putri	putri	NOUN
ijtc-1170	66	24	et	et	PROPN
ijtc-1170	66	25	al	al	PROPN
ijtc-1170	66	26	.	.	PROPN
ijtc-1170	66	27	,	,	PUNCT
ijtc-1170	66	28	2023	2023	NUM
ijtc-1170	66	29	)	)	PUNCT
ijtc-1170	66	30	.	.	PUNCT
ijtc-1170	67	1	improving	improve	VERB
ijtc-1170	67	2	the	the	DET
ijtc-1170	67	3	performance	performance	NOUN
ijtc-1170	67	4	of	of	ADP
ijtc-1170	67	5	msmes	msme	NOUN
ijtc-1170	67	6	can	can	AUX
ijtc-1170	67	7	be	be	AUX
ijtc-1170	67	8	hampered	hamper	VERB
ijtc-1170	67	9	by	by	ADP
ijtc-1170	67	10	problems	problem	NOUN
ijtc-1170	67	11	in	in	ADP
ijtc-1170	67	12	accounting	accounting	NOUN
ijtc-1170	67	13	and	and	CCONJ
ijtc-1170	67	14	management	management	NOUN
ijtc-1170	67	15	,	,	PUNCT
ijtc-1170	67	16	forgetting	forget	VERB
ijtc-1170	67	17	to	to	PART
ijtc-1170	67	18	record	record	NOUN
ijtc-1170	67	19	transactions	transaction	NOUN
ijtc-1170	67	20	,	,	PUNCT
ijtc-1170	67	21	especially	especially	ADV
ijtc-1170	67	22	at	at	ADP
ijtc-1170	67	23	the	the	DET
ijtc-1170	67	24	stage	stage	NOUN
ijtc-1170	67	25	of	of	ADP
ijtc-1170	67	26	preparing	prepare	VERB
ijtc-1170	67	27	financial	financial	ADJ
ijtc-1170	67	28	reports	report	NOUN
ijtc-1170	67	29	,	,	PUNCT
ijtc-1170	67	30	because	because	SCONJ
ijtc-1170	67	31	they	they	PRON
ijtc-1170	67	32	often	often	ADV
ijtc-1170	67	33	focus	focus	VERB
ijtc-1170	67	34	on	on	ADP
ijtc-1170	67	35	business	business	NOUN
ijtc-1170	67	36	operational	operational	ADJ
ijtc-1170	67	37	activities	activity	NOUN
ijtc-1170	67	38	(	(	PUNCT
ijtc-1170	67	39	ilarrahmah	ilarrahmah	NOUN
ijtc-1170	67	40	&	&	CCONJ
ijtc-1170	67	41	susanti	susanti	PROPN
ijtc-1170	67	42	,	,	PUNCT
ijtc-1170	67	43	2021	2021	NUM
ijtc-1170	67	44	)	)	PUNCT
ijtc-1170	67	45	.	.	PUNCT
ijtc-1170	68	1	the	the	DET
ijtc-1170	68	2	financial	financial	ADJ
ijtc-1170	68	3	performance	performance	NOUN
ijtc-1170	68	4	in	in	ADP
ijtc-1170	68	5	question	question	NOUN
ijtc-1170	68	6	is	be	AUX
ijtc-1170	68	7	the	the	DET
ijtc-1170	68	8	sum	sum	NOUN
ijtc-1170	68	9	total	total	NOUN
ijtc-1170	68	10	of	of	ADP
ijtc-1170	68	11	the	the	DET
ijtc-1170	68	12	work	work	NOUN
ijtc-1170	68	13	carried	carry	VERB
ijtc-1170	68	14	out	out	ADP
ijtc-1170	68	15	and	and	CCONJ
ijtc-1170	68	16	how	how	SCONJ
ijtc-1170	68	17	it	it	PRON
ijtc-1170	68	18	compares	compare	VERB
ijtc-1170	68	19	with	with	ADP
ijtc-1170	68	20	the	the	DET
ijtc-1170	68	21	work	work	NOUN
ijtc-1170	68	22	results	result	NOUN
ijtc-1170	68	23	,	,	PUNCT
ijtc-1170	68	24	targets	target	NOUN
ijtc-1170	68	25	,	,	PUNCT
ijtc-1170	68	26	targets	target	NOUN
ijtc-1170	68	27	or	or	CCONJ
ijtc-1170	68	28	criteria	criterion	NOUN
ijtc-1170	68	29	for	for	ADP
ijtc-1170	68	30	changing	change	VERB
ijtc-1170	68	31	business	business	NOUN
ijtc-1170	68	32	entities	entity	NOUN
ijtc-1170	68	33	and	and	CCONJ
ijtc-1170	68	34	other	other	ADJ
ijtc-1170	68	35	assets	asset	NOUN
ijtc-1170	68	36	that	that	PRON
ijtc-1170	68	37	have	have	AUX
ijtc-1170	68	38	been	be	AUX
ijtc-1170	68	39	determined	determine	VERB
ijtc-1170	68	40	and	and	CCONJ
ijtc-1170	68	41	mutually	mutually	ADV
ijtc-1170	68	42	agreed	agree	VERB
ijtc-1170	68	43	upon	upon	SCONJ
ijtc-1170	68	44	(	(	PUNCT
ijtc-1170	68	45	ahmad	ahmad	PROPN
ijtc-1170	68	46	et	et	PROPN
ijtc-1170	68	47	al	al	PROPN
ijtc-1170	68	48	.	.	PROPN
ijtc-1170	68	49	,	,	PUNCT
ijtc-1170	68	50	2023	2023	NUM
ijtc-1170	68	51	)	)	PUNCT
ijtc-1170	68	52	.	.	PUNCT
ijtc-1170	69	1	developing	develop	VERB
ijtc-1170	69	2	the	the	DET
ijtc-1170	69	3	performance	performance	NOUN
ijtc-1170	69	4	of	of	ADP
ijtc-1170	69	5	msmes	msme	NOUN
ijtc-1170	69	6	is	be	AUX
ijtc-1170	69	7	not	not	PART
ijtc-1170	69	8	an	an	DET
ijtc-1170	69	9	easy	easy	ADJ
ijtc-1170	69	10	thing	thing	NOUN
ijtc-1170	69	11	to	to	PART
ijtc-1170	69	12	do	do	VERB
ijtc-1170	69	13	,	,	PUNCT
ijtc-1170	69	14	the	the	DET
ijtc-1170	69	15	difficulty	difficulty	NOUN
ijtc-1170	69	16	in	in	ADP
ijtc-1170	69	17	measuring	measure	VERB
ijtc-1170	69	18	performance	performance	NOUN
ijtc-1170	69	19	is	be	AUX
ijtc-1170	69	20	a	a	DET
ijtc-1170	69	21	problem	problem	NOUN
ijtc-1170	69	22	for	for	ADP
ijtc-1170	69	23	entrepreneurs	entrepreneur	NOUN
ijtc-1170	69	24	in	in	ADP
ijtc-1170	69	25	evaluating	evaluate	VERB
ijtc-1170	69	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1170	69	27	analysis	analysis	NOUN
ijtc-1170	69	28	of	of	ADP
ijtc-1170	69	29	the	the	DET
ijtc-1170	69	30	influence	influence	NOUN
ijtc-1170	69	31	of	of	ADP
ijtc-1170	69	32	the	the	DET
ijtc-1170	69	33	ability	ability	NOUN
ijtc-1170	69	34	to	to	PART
ijtc-1170	69	35	prepare	prepare	VERB
ijtc-1170	69	36	financial	financial	ADJ
ijtc-1170	69	37	reports	report	NOUN
ijtc-1170	69	38	,	,	PUNCT
ijtc-1170	69	39	financial	financial	ADJ
ijtc-1170	69	40	literacy	literacy	NOUN
ijtc-1170	69	41	and	and	CCONJ
ijtc-1170	69	42	financial	financial	ADJ
ijtc-1170	69	43	inclusion	inclusion	NOUN
ijtc-1170	69	44	on	on	ADP
ijtc-1170	69	45	the	the	DET
ijtc-1170	69	46	financial	financial	ADJ
ijtc-1170	69	47	performance	performance	NOUN
ijtc-1170	69	48	of	of	ADP
ijtc-1170	69	49	msmes	msme	NOUN
ijtc-1170	69	50	hutabarat	hutabarat	PROPN
ijtc-1170	69	51	,	,	PUNCT
ijtc-1170	69	52	widiyastuti	widiyastuti	NOUN
ijtc-1170	69	53	,	,	PUNCT
ijtc-1170	69	54	duffin	duffin	NOUN
ijtc-1170	69	55	,	,	PUNCT
ijtc-1170	69	56	and	and	CCONJ
ijtc-1170	69	57	ervina	ervina	VERB
ijtc-1170	69	58	522	522	NUM
ijtc-1170	69	59	|	|	ADV
ijtc-1170	69	60	ilomata	ilomata	PROPN
ijtc-1170	69	61	international	international	ADJ
ijtc-1170	69	62	journal	journal	NOUN
ijtc-1170	69	63	of	of	ADP
ijtc-1170	69	64	tax	tax	PROPN
ijtc-1170	69	65	&	&	CCONJ
ijtc-1170	69	66	accounting	account	VERB
ijtc-1170	69	67	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1170	69	68	performance	performance	NOUN
ijtc-1170	69	69	.	.	PUNCT
ijtc-1170	70	1	this	this	PRON
ijtc-1170	70	2	is	be	AUX
ijtc-1170	70	3	because	because	SCONJ
ijtc-1170	70	4	msme	msme	NOUN
ijtc-1170	70	5	entrepreneurs	entrepreneur	NOUN
ijtc-1170	70	6	focus	focus	VERB
ijtc-1170	70	7	a	a	DET
ijtc-1170	70	8	lot	lot	NOUN
ijtc-1170	70	9	on	on	ADP
ijtc-1170	70	10	their	their	PRON
ijtc-1170	70	11	operational	operational	ADJ
ijtc-1170	70	12	activities	activity	NOUN
ijtc-1170	70	13	so	so	SCONJ
ijtc-1170	70	14	that	that	SCONJ
ijtc-1170	70	15	accounting	accounting	NOUN
ijtc-1170	70	16	records	record	NOUN
ijtc-1170	70	17	and	and	CCONJ
ijtc-1170	70	18	financial	financial	ADJ
ijtc-1170	70	19	reporting	reporting	NOUN
ijtc-1170	70	20	are	be	AUX
ijtc-1170	70	21	often	often	ADV
ijtc-1170	70	22	neglected	neglect	VERB
ijtc-1170	70	23	(	(	PUNCT
ijtc-1170	70	24	whetyaningtyas	whetyaningtyas	NOUN
ijtc-1170	70	25	&	&	CCONJ
ijtc-1170	70	26	mulyani	mulyani	PROPN
ijtc-1170	70	27	,	,	PUNCT
ijtc-1170	70	28	2016	2016	NUM
ijtc-1170	70	29	)	)	PUNCT
ijtc-1170	70	30	.	.	PUNCT
ijtc-1170	71	1	the	the	DET
ijtc-1170	71	2	performance	performance	NOUN
ijtc-1170	71	3	achieved	achieve	VERB
ijtc-1170	71	4	will	will	AUX
ijtc-1170	71	5	certainly	certainly	ADV
ijtc-1170	71	6	support	support	VERB
ijtc-1170	71	7	the	the	DET
ijtc-1170	71	8	company	company	NOUN
ijtc-1170	71	9	's	's	PART
ijtc-1170	71	10	financial	financial	ADJ
ijtc-1170	71	11	development	development	NOUN
ijtc-1170	71	12	and	and	CCONJ
ijtc-1170	71	13	national	national	ADJ
ijtc-1170	71	14	economic	economic	ADJ
ijtc-1170	71	15	growth	growth	NOUN
ijtc-1170	71	16	(	(	PUNCT
ijtc-1170	71	17	hutabarat	hutabarat	NOUN
ijtc-1170	71	18	,	,	PUNCT
ijtc-1170	71	19	2021	2021	NUM
ijtc-1170	71	20	)	)	PUNCT
ijtc-1170	71	21	.	.	PUNCT
ijtc-1170	72	1	business	business	NOUN
ijtc-1170	72	2	performance	performance	NOUN
ijtc-1170	72	3	can	can	AUX
ijtc-1170	72	4	be	be	AUX
ijtc-1170	72	5	known	know	VERB
ijtc-1170	72	6	periodically	periodically	ADV
ijtc-1170	72	7	,	,	PUNCT
ijtc-1170	72	8	making	make	VERB
ijtc-1170	72	9	it	it	PRON
ijtc-1170	72	10	easier	easy	ADJ
ijtc-1170	72	11	to	to	PART
ijtc-1170	72	12	evaluate	evaluate	VERB
ijtc-1170	72	13	and	and	CCONJ
ijtc-1170	72	14	make	make	VERB
ijtc-1170	72	15	business	business	NOUN
ijtc-1170	72	16	decisions	decision	NOUN
ijtc-1170	72	17	(	(	PUNCT
ijtc-1170	72	18	piter	piter	PROPN
ijtc-1170	72	19	et	et	PROPN
ijtc-1170	72	20	al	al	PROPN
ijtc-1170	72	21	.	.	PROPN
ijtc-1170	72	22	,	,	PUNCT
ijtc-1170	72	23	2024	2024	NUM
ijtc-1170	72	24	)	)	PUNCT
ijtc-1170	72	25	.	.	PUNCT
ijtc-1170	73	1	good	good	ADJ
ijtc-1170	73	2	financial	financial	ADJ
ijtc-1170	73	3	performance	performance	NOUN
ijtc-1170	73	4	shows	show	VERB
ijtc-1170	73	5	that	that	SCONJ
ijtc-1170	73	6	msmes	msme	NOUN
ijtc-1170	73	7	are	be	AUX
ijtc-1170	73	8	able	able	ADJ
ijtc-1170	73	9	to	to	PART
ijtc-1170	73	10	generate	generate	VERB
ijtc-1170	73	11	stable	stable	ADJ
ijtc-1170	73	12	profits	profit	NOUN
ijtc-1170	73	13	,	,	PUNCT
ijtc-1170	73	14	manage	manage	VERB
ijtc-1170	73	15	debt	debt	NOUN
ijtc-1170	73	16	well	well	ADV
ijtc-1170	73	17	,	,	PUNCT
ijtc-1170	73	18	and	and	CCONJ
ijtc-1170	73	19	have	have	VERB
ijtc-1170	73	20	a	a	DET
ijtc-1170	73	21	strong	strong	ADJ
ijtc-1170	73	22	financial	financial	ADJ
ijtc-1170	73	23	position	position	NOUN
ijtc-1170	73	24	(	(	PUNCT
ijtc-1170	73	25	sofyan	sofyan	PROPN
ijtc-1170	73	26	,	,	PUNCT
ijtc-1170	73	27	2017	2017	NUM
ijtc-1170	73	28	)	)	PUNCT
ijtc-1170	73	29	.	.	PUNCT
ijtc-1170	74	1	the	the	DET
ijtc-1170	74	2	ability	ability	NOUN
ijtc-1170	74	3	to	to	PART
ijtc-1170	74	4	prepare	prepare	VERB
ijtc-1170	74	5	financial	financial	ADJ
ijtc-1170	74	6	reports	report	NOUN
ijtc-1170	74	7	possessed	possess	VERB
ijtc-1170	74	8	by	by	ADP
ijtc-1170	74	9	msme	msme	NOUN
ijtc-1170	74	10	actors	actor	NOUN
ijtc-1170	74	11	in	in	ADP
ijtc-1170	74	12	this	this	DET
ijtc-1170	74	13	research	research	NOUN
ijtc-1170	74	14	is	be	AUX
ijtc-1170	74	15	more	more	ADV
ijtc-1170	74	16	emphasized	emphasize	VERB
ijtc-1170	74	17	on	on	ADP
ijtc-1170	74	18	intellectual	intellectual	ADJ
ijtc-1170	74	19	ability	ability	NOUN
ijtc-1170	74	20	(	(	PUNCT
ijtc-1170	74	21	whetyaningtyas	whetyaningtyas	NOUN
ijtc-1170	74	22	&	&	CCONJ
ijtc-1170	74	23	mulyani	mulyani	PROPN
ijtc-1170	74	24	,	,	PUNCT
ijtc-1170	74	25	2016	2016	NUM
ijtc-1170	74	26	)	)	PUNCT
ijtc-1170	74	27	.	.	PUNCT
ijtc-1170	75	1	the	the	DET
ijtc-1170	75	2	ability	ability	NOUN
ijtc-1170	75	3	to	to	PART
ijtc-1170	75	4	prepare	prepare	VERB
ijtc-1170	75	5	financial	financial	ADJ
ijtc-1170	75	6	reports	report	NOUN
ijtc-1170	75	7	referred	refer	VERB
ijtc-1170	75	8	to	to	ADP
ijtc-1170	75	9	in	in	ADP
ijtc-1170	75	10	this	this	DET
ijtc-1170	75	11	research	research	NOUN
ijtc-1170	75	12	is	be	AUX
ijtc-1170	75	13	intellectual	intellectual	ADJ
ijtc-1170	75	14	ability	ability	NOUN
ijtc-1170	75	15	,	,	PUNCT
ijtc-1170	75	16	with	with	SCONJ
ijtc-1170	75	17	the	the	DET
ijtc-1170	75	18	level	level	NOUN
ijtc-1170	75	19	of	of	ADP
ijtc-1170	75	20	intelligence	intelligence	NOUN
ijtc-1170	75	21	differentiates	differentiate	VERB
ijtc-1170	75	22	a	a	DET
ijtc-1170	75	23	person	person	NOUN
ijtc-1170	75	24	's	's	PART
ijtc-1170	75	25	way	way	NOUN
ijtc-1170	75	26	of	of	ADP
ijtc-1170	75	27	solving	solve	VERB
ijtc-1170	75	28	work	work	NOUN
ijtc-1170	75	29	problems	problem	NOUN
ijtc-1170	75	30	,	,	PUNCT
ijtc-1170	75	31	which	which	PRON
ijtc-1170	75	32	can	can	AUX
ijtc-1170	75	33	best	well	ADV
ijtc-1170	75	34	be	be	AUX
ijtc-1170	75	35	demonstrated	demonstrate	VERB
ijtc-1170	75	36	by	by	ADP
ijtc-1170	75	37	his	his	PRON
ijtc-1170	75	38	intellectual	intellectual	ADJ
ijtc-1170	75	39	abilities	ability	NOUN
ijtc-1170	75	40	,	,	PUNCT
ijtc-1170	75	41	because	because	SCONJ
ijtc-1170	75	42	he	he	PRON
ijtc-1170	75	43	has	have	VERB
ijtc-1170	75	44	the	the	DET
ijtc-1170	75	45	agility	agility	NOUN
ijtc-1170	75	46	to	to	PART
ijtc-1170	75	47	develop	develop	VERB
ijtc-1170	75	48	his	his	PRON
ijtc-1170	75	49	own	own	ADJ
ijtc-1170	75	50	skills	skill	NOUN
ijtc-1170	75	51	.	.	PUNCT
ijtc-1170	76	1	therefore	therefore	ADV
ijtc-1170	76	2	,	,	PUNCT
ijtc-1170	76	3	an	an	DET
ijtc-1170	76	4	entrepreneur	entrepreneur	NOUN
ijtc-1170	76	5	who	who	PRON
ijtc-1170	76	6	is	be	AUX
ijtc-1170	76	7	able	able	ADJ
ijtc-1170	76	8	to	to	PART
ijtc-1170	76	9	make	make	VERB
ijtc-1170	76	10	financial	financial	ADJ
ijtc-1170	76	11	reports	report	NOUN
ijtc-1170	76	12	correctly	correctly	ADV
ijtc-1170	76	13	will	will	AUX
ijtc-1170	76	14	ultimately	ultimately	ADV
ijtc-1170	76	15	result	result	VERB
ijtc-1170	76	16	in	in	ADP
ijtc-1170	76	17	increasing	increase	VERB
ijtc-1170	76	18	business	business	NOUN
ijtc-1170	76	19	achievements	achievement	NOUN
ijtc-1170	76	20	(	(	PUNCT
ijtc-1170	76	21	ilarrahmah	ilarrahmah	NOUN
ijtc-1170	76	22	&	&	CCONJ
ijtc-1170	76	23	susanti	susanti	PROPN
ijtc-1170	76	24	,	,	PUNCT
ijtc-1170	76	25	2021	2021	NUM
ijtc-1170	76	26	)	)	PUNCT
ijtc-1170	76	27	.	.	PUNCT
ijtc-1170	77	1	msme	msme	PROPN
ijtc-1170	77	2	financial	financial	ADJ
ijtc-1170	77	3	literacy	literacy	NOUN
ijtc-1170	77	4	is	be	AUX
ijtc-1170	77	5	the	the	DET
ijtc-1170	77	6	understanding	understanding	NOUN
ijtc-1170	77	7	and	and	CCONJ
ijtc-1170	77	8	skills	skill	NOUN
ijtc-1170	77	9	needed	need	VERB
ijtc-1170	77	10	by	by	ADP
ijtc-1170	77	11	msme	msme	NOUN
ijtc-1170	77	12	owners	owner	NOUN
ijtc-1170	77	13	or	or	CCONJ
ijtc-1170	77	14	managers	manager	NOUN
ijtc-1170	77	15	to	to	PART
ijtc-1170	77	16	manage	manage	VERB
ijtc-1170	77	17	the	the	DET
ijtc-1170	77	18	financial	financial	ADJ
ijtc-1170	77	19	aspects	aspect	NOUN
ijtc-1170	77	20	of	of	ADP
ijtc-1170	77	21	their	their	PRON
ijtc-1170	77	22	business	business	NOUN
ijtc-1170	77	23	well	well	ADV
ijtc-1170	77	24	.	.	PUNCT
ijtc-1170	78	1	msme	msme	PROPN
ijtc-1170	78	2	financial	financial	ADJ
ijtc-1170	78	3	literacy	literacy	NOUN
ijtc-1170	78	4	is	be	AUX
ijtc-1170	78	5	very	very	ADV
ijtc-1170	78	6	important	important	ADJ
ijtc-1170	78	7	because	because	SCONJ
ijtc-1170	78	8	it	it	PRON
ijtc-1170	78	9	can	can	AUX
ijtc-1170	78	10	help	help	VERB
ijtc-1170	78	11	them	they	PRON
ijtc-1170	78	12	in	in	ADP
ijtc-1170	78	13	making	make	VERB
ijtc-1170	78	14	wise	wise	ADJ
ijtc-1170	78	15	decisions	decision	NOUN
ijtc-1170	78	16	,	,	PUNCT
ijtc-1170	78	17	managing	manage	VERB
ijtc-1170	78	18	financial	financial	ADJ
ijtc-1170	78	19	resources	resource	NOUN
ijtc-1170	78	20	and	and	CCONJ
ijtc-1170	78	21	sustainable	sustainable	ADJ
ijtc-1170	78	22	business	business	NOUN
ijtc-1170	78	23	growth	growth	NOUN
ijtc-1170	78	24	(	(	PUNCT
ijtc-1170	78	25	putri	putri	PROPN
ijtc-1170	78	26	et	et	PROPN
ijtc-1170	78	27	al	al	PROPN
ijtc-1170	78	28	.	.	PROPN
ijtc-1170	78	29	,	,	PUNCT
ijtc-1170	78	30	2023	2023	NUM
ijtc-1170	78	31	)	)	PUNCT
ijtc-1170	78	32	.	.	PUNCT
ijtc-1170	79	1	financial	financial	ADJ
ijtc-1170	79	2	literacy	literacy	NOUN
ijtc-1170	79	3	is	be	AUX
ijtc-1170	79	4	knowledge	knowledge	NOUN
ijtc-1170	79	5	in	in	ADP
ijtc-1170	79	6	applying	apply	VERB
ijtc-1170	79	7	understanding	understanding	NOUN
ijtc-1170	79	8	,	,	PUNCT
ijtc-1170	79	9	a	a	DET
ijtc-1170	79	10	person	person	NOUN
ijtc-1170	79	11	's	's	PART
ijtc-1170	79	12	ability	ability	NOUN
ijtc-1170	79	13	to	to	PART
ijtc-1170	79	14	measure	measure	VERB
ijtc-1170	79	15	financial	financial	ADJ
ijtc-1170	79	16	concepts	concept	NOUN
ijtc-1170	79	17	and	and	CCONJ
ijtc-1170	79	18	risks	risk	NOUN
ijtc-1170	79	19	,	,	PUNCT
ijtc-1170	79	20	skills	skill	NOUN
ijtc-1170	79	21	to	to	PART
ijtc-1170	79	22	be	be	AUX
ijtc-1170	79	23	able	able	ADJ
ijtc-1170	79	24	to	to	PART
ijtc-1170	79	25	make	make	VERB
ijtc-1170	79	26	effective	effective	ADJ
ijtc-1170	79	27	decisions	decision	NOUN
ijtc-1170	79	28	in	in	ADP
ijtc-1170	79	29	a	a	DET
ijtc-1170	79	30	financial	financial	ADJ
ijtc-1170	79	31	context	context	NOUN
ijtc-1170	79	32	so	so	SCONJ
ijtc-1170	79	33	that	that	SCONJ
ijtc-1170	79	34	financial	financial	ADJ
ijtc-1170	79	35	management	management	NOUN
ijtc-1170	79	36	is	be	AUX
ijtc-1170	79	37	carried	carry	VERB
ijtc-1170	79	38	out	out	ADP
ijtc-1170	79	39	in	in	ADP
ijtc-1170	79	40	accordance	accordance	NOUN
ijtc-1170	79	41	with	with	ADP
ijtc-1170	79	42	good	good	ADJ
ijtc-1170	79	43	accountability	accountability	NOUN
ijtc-1170	79	44	principles	principle	NOUN
ijtc-1170	79	45	and	and	CCONJ
ijtc-1170	79	46	has	have	VERB
ijtc-1170	79	47	an	an	DET
ijtc-1170	79	48	influence	influence	NOUN
ijtc-1170	79	49	on	on	ADP
ijtc-1170	79	50	improving	improve	VERB
ijtc-1170	79	51	financial	financial	ADJ
ijtc-1170	79	52	well	well	NOUN
ijtc-1170	79	53	-	-	PUNCT
ijtc-1170	79	54	being	being	NOUN
ijtc-1170	79	55	,	,	PUNCT
ijtc-1170	79	56	both	both	CCONJ
ijtc-1170	79	57	individual	individual	ADJ
ijtc-1170	79	58	and	and	CCONJ
ijtc-1170	79	59	social	social	ADJ
ijtc-1170	79	60	,	,	PUNCT
ijtc-1170	79	61	and	and	CCONJ
ijtc-1170	79	62	can	can	AUX
ijtc-1170	79	63	participate	participate	VERB
ijtc-1170	79	64	in	in	ADP
ijtc-1170	79	65	the	the	DET
ijtc-1170	79	66	community	community	NOUN
ijtc-1170	79	67	environment	environment	NOUN
ijtc-1170	79	68	.	.	PUNCT
ijtc-1170	80	1	financial	financial	ADJ
ijtc-1170	80	2	literacy	literacy	NOUN
ijtc-1170	80	3	is	be	AUX
ijtc-1170	80	4	an	an	DET
ijtc-1170	80	5	important	important	ADJ
ijtc-1170	80	6	part	part	NOUN
ijtc-1170	80	7	of	of	ADP
ijtc-1170	80	8	a	a	DET
ijtc-1170	80	9	person	person	NOUN
ijtc-1170	80	10	's	's	PART
ijtc-1170	80	11	life	life	NOUN
ijtc-1170	80	12	because	because	SCONJ
ijtc-1170	80	13	it	it	PRON
ijtc-1170	80	14	allows	allow	VERB
ijtc-1170	80	15	a	a	DET
ijtc-1170	80	16	person	person	NOUN
ijtc-1170	80	17	to	to	PART
ijtc-1170	80	18	make	make	VERB
ijtc-1170	80	19	the	the	DET
ijtc-1170	80	20	right	right	ADJ
ijtc-1170	80	21	financial	financial	ADJ
ijtc-1170	80	22	decisions	decision	NOUN
ijtc-1170	80	23	(	(	PUNCT
ijtc-1170	80	24	hartina	hartina	NOUN
ijtc-1170	80	25	et	et	PROPN
ijtc-1170	80	26	al	al	PROPN
ijtc-1170	80	27	.	.	PROPN
ijtc-1170	80	28	,	,	PUNCT
ijtc-1170	80	29	2023	2023	NUM
ijtc-1170	80	30	)	)	PUNCT
ijtc-1170	80	31	.	.	PUNCT
ijtc-1170	81	1	financial	financial	ADJ
ijtc-1170	81	2	literacy	literacy	NOUN
ijtc-1170	81	3	is	be	AUX
ijtc-1170	81	4	knowledge	knowledge	NOUN
ijtc-1170	81	5	in	in	ADP
ijtc-1170	81	6	applying	apply	VERB
ijtc-1170	81	7	one	one	NOUN
ijtc-1170	81	8	's	's	PART
ijtc-1170	81	9	understanding	understanding	NOUN
ijtc-1170	81	10	and	and	CCONJ
ijtc-1170	81	11	abilities	ability	NOUN
ijtc-1170	81	12	who	who	PRON
ijtc-1170	81	13	can	can	AUX
ijtc-1170	81	14	measure	measure	VERB
ijtc-1170	81	15	financial	financial	ADJ
ijtc-1170	81	16	concepts	concept	NOUN
ijtc-1170	81	17	and	and	CCONJ
ijtc-1170	81	18	risks	risk	NOUN
ijtc-1170	81	19	,	,	PUNCT
ijtc-1170	81	20	skills	skill	NOUN
ijtc-1170	81	21	to	to	PART
ijtc-1170	81	22	be	be	AUX
ijtc-1170	81	23	able	able	ADJ
ijtc-1170	81	24	to	to	PART
ijtc-1170	81	25	take	take	VERB
ijtc-1170	81	26	effective	effective	ADJ
ijtc-1170	81	27	decisions	decision	NOUN
ijtc-1170	81	28	in	in	ADP
ijtc-1170	81	29	a	a	DET
ijtc-1170	81	30	financial	financial	ADJ
ijtc-1170	81	31	context	context	NOUN
ijtc-1170	81	32	so	so	SCONJ
ijtc-1170	81	33	financial	financial	ADJ
ijtc-1170	81	34	management	management	NOUN
ijtc-1170	81	35	is	be	AUX
ijtc-1170	81	36	carried	carry	VERB
ijtc-1170	81	37	out	out	ADP
ijtc-1170	81	38	in	in	ADP
ijtc-1170	81	39	accordance	accordance	NOUN
ijtc-1170	81	40	with	with	ADP
ijtc-1170	81	41	the	the	DET
ijtc-1170	81	42	principles	principle	NOUN
ijtc-1170	81	43	of	of	ADP
ijtc-1170	81	44	good	good	ADJ
ijtc-1170	81	45	accountability	accountability	NOUN
ijtc-1170	81	46	and	and	CCONJ
ijtc-1170	81	47	has	have	VERB
ijtc-1170	81	48	influence	influence	NOUN
ijtc-1170	81	49	in	in	ADP
ijtc-1170	81	50	increasing	increase	VERB
ijtc-1170	81	51	financial	financial	ADJ
ijtc-1170	81	52	well	well	NOUN
ijtc-1170	81	53	-	-	PUNCT
ijtc-1170	81	54	being	being	NOUN
ijtc-1170	81	55	,	,	PUNCT
ijtc-1170	81	56	both	both	CCONJ
ijtc-1170	81	57	individual	individual	ADJ
ijtc-1170	81	58	and	and	CCONJ
ijtc-1170	81	59	social	social	ADJ
ijtc-1170	81	60	,	,	PUNCT
ijtc-1170	81	61	and	and	CCONJ
ijtc-1170	81	62	being	be	AUX
ijtc-1170	81	63	able	able	ADJ
ijtc-1170	81	64	to	to	PART
ijtc-1170	81	65	participate	participate	VERB
ijtc-1170	81	66	in	in	ADP
ijtc-1170	81	67	the	the	DET
ijtc-1170	81	68	community	community	NOUN
ijtc-1170	81	69	environment	environment	NOUN
ijtc-1170	81	70	(	(	PUNCT
ijtc-1170	81	71	triana	triana	X
ijtc-1170	81	72	&	&	CCONJ
ijtc-1170	81	73	syera	syera	NOUN
ijtc-1170	81	74	,	,	PUNCT
ijtc-1170	81	75	2023	2023	NUM
ijtc-1170	81	76	)	)	PUNCT
ijtc-1170	81	77	.	.	PUNCT
ijtc-1170	82	1	the	the	DET
ijtc-1170	82	2	financial	financial	ADJ
ijtc-1170	82	3	literacy	literacy	NOUN
ijtc-1170	82	4	index	index	NOUN
ijtc-1170	82	5	in	in	ADP
ijtc-1170	82	6	2022	2022	NUM
ijtc-1170	82	7	is	be	AUX
ijtc-1170	82	8	projected	project	VERB
ijtc-1170	82	9	to	to	PART
ijtc-1170	82	10	be	be	AUX
ijtc-1170	82	11	only	only	ADV
ijtc-1170	82	12	49.68	49.68	NUM
ijtc-1170	82	13	%	%	NOUN
ijtc-1170	82	14	,	,	PUNCT
ijtc-1170	82	15	according	accord	VERB
ijtc-1170	82	16	to	to	ADP
ijtc-1170	82	17	the	the	DET
ijtc-1170	82	18	findings	finding	NOUN
ijtc-1170	82	19	snlik	snlik	NOUN
ijtc-1170	82	20	(	(	PUNCT
ijtc-1170	82	21	2022	2022	NUM
ijtc-1170	82	22	)	)	PUNCT
ijtc-1170	82	23	(	(	PUNCT
ijtc-1170	82	24	national	national	ADJ
ijtc-1170	82	25	survey	survey	NOUN
ijtc-1170	82	26	of	of	ADP
ijtc-1170	82	27	financial	financial	ADJ
ijtc-1170	82	28	literacy	literacy	NOUN
ijtc-1170	82	29	and	and	CCONJ
ijtc-1170	82	30	inclusion	inclusion	NOUN
ijtc-1170	82	31	)	)	PUNCT
ijtc-1170	82	32	means	mean	VERB
ijtc-1170	82	33	the	the	DET
ijtc-1170	82	34	low	low	ADJ
ijtc-1170	82	35	level	level	NOUN
ijtc-1170	82	36	of	of	ADP
ijtc-1170	82	37	public	public	ADJ
ijtc-1170	82	38	understanding	understanding	NOUN
ijtc-1170	82	39	of	of	ADP
ijtc-1170	82	40	using	use	VERB
ijtc-1170	82	41	financial	financial	ADJ
ijtc-1170	82	42	services	service	NOUN
ijtc-1170	82	43	or	or	CCONJ
ijtc-1170	82	44	services	service	NOUN
ijtc-1170	82	45	which	which	PRON
ijtc-1170	82	46	causes	cause	VERB
ijtc-1170	82	47	unstable	unstable	ADJ
ijtc-1170	82	48	and	and	CCONJ
ijtc-1170	82	49	undeveloped	undeveloped	ADJ
ijtc-1170	82	50	business	business	NOUN
ijtc-1170	82	51	conditions	condition	NOUN
ijtc-1170	82	52	.	.	PUNCT
ijtc-1170	83	1	this	this	PRON
ijtc-1170	83	2	is	be	AUX
ijtc-1170	83	3	a	a	DET
ijtc-1170	83	4	current	current	ADJ
ijtc-1170	83	5	phenomenon	phenomenon	NOUN
ijtc-1170	83	6	,	,	PUNCT
ijtc-1170	83	7	business	business	NOUN
ijtc-1170	83	8	people	people	NOUN
ijtc-1170	83	9	are	be	AUX
ijtc-1170	83	10	often	often	ADV
ijtc-1170	83	11	faced	face	VERB
ijtc-1170	83	12	with	with	ADP
ijtc-1170	83	13	various	various	ADJ
ijtc-1170	83	14	problems	problem	NOUN
ijtc-1170	83	15	(	(	PUNCT
ijtc-1170	83	16	ahmad	ahmad	PROPN
ijtc-1170	83	17	et	et	PROPN
ijtc-1170	83	18	al	al	PROPN
ijtc-1170	83	19	.	.	PROPN
ijtc-1170	83	20	,	,	PUNCT
ijtc-1170	83	21	2023	2023	NUM
ijtc-1170	83	22	)	)	PUNCT
ijtc-1170	83	23	.	.	PUNCT
ijtc-1170	84	1	even	even	ADV
ijtc-1170	84	2	though	though	SCONJ
ijtc-1170	84	3	it	it	PRON
ijtc-1170	84	4	has	have	VERB
ijtc-1170	84	5	a	a	DET
ijtc-1170	84	6	larger	large	ADJ
ijtc-1170	84	7	number	number	NOUN
ijtc-1170	84	8	of	of	ADP
ijtc-1170	84	9	msmes	msme	NOUN
ijtc-1170	84	10	than	than	ADP
ijtc-1170	84	11	several	several	ADJ
ijtc-1170	84	12	other	other	ADJ
ijtc-1170	84	13	countries	country	NOUN
ijtc-1170	84	14	,	,	PUNCT
ijtc-1170	84	15	indonesia	indonesia	PROPN
ijtc-1170	84	16	is	be	AUX
ijtc-1170	84	17	a	a	DET
ijtc-1170	84	18	country	country	NOUN
ijtc-1170	84	19	with	with	ADP
ijtc-1170	84	20	a	a	DET
ijtc-1170	84	21	relatively	relatively	ADV
ijtc-1170	84	22	low	low	ADJ
ijtc-1170	84	23	level	level	NOUN
ijtc-1170	84	24	of	of	ADP
ijtc-1170	84	25	financial	financial	ADJ
ijtc-1170	84	26	literacy	literacy	NOUN
ijtc-1170	84	27	.	.	PUNCT
ijtc-1170	85	1	financial	financial	ADJ
ijtc-1170	85	2	literacy	literacy	NOUN
ijtc-1170	85	3	is	be	AUX
ijtc-1170	85	4	knowledge	knowledge	NOUN
ijtc-1170	85	5	and	and	CCONJ
ijtc-1170	85	6	understanding	understanding	NOUN
ijtc-1170	85	7	of	of	ADP
ijtc-1170	85	8	various	various	ADJ
ijtc-1170	85	9	financial	financial	ADJ
ijtc-1170	85	10	fields	field	NOUN
ijtc-1170	85	11	.	.	PUNCT
ijtc-1170	86	1	lack	lack	NOUN
ijtc-1170	86	2	of	of	ADP
ijtc-1170	86	3	financial	financial	ADJ
ijtc-1170	86	4	literacy	literacy	NOUN
ijtc-1170	86	5	can	can	AUX
ijtc-1170	86	6	cause	cause	VERB
ijtc-1170	86	7	a	a	DET
ijtc-1170	86	8	person	person	NOUN
ijtc-1170	86	9	to	to	PART
ijtc-1170	86	10	make	make	VERB
ijtc-1170	86	11	inappropriate	inappropriate	ADJ
ijtc-1170	86	12	decisions	decision	NOUN
ijtc-1170	86	13	and	and	CCONJ
ijtc-1170	86	14	can	can	AUX
ijtc-1170	86	15	even	even	ADV
ijtc-1170	86	16	have	have	VERB
ijtc-1170	86	17	negative	negative	ADJ
ijtc-1170	86	18	consequences	consequence	NOUN
ijtc-1170	86	19	on	on	ADP
ijtc-1170	86	20	a	a	DET
ijtc-1170	86	21	person	person	NOUN
ijtc-1170	86	22	's	's	PART
ijtc-1170	86	23	financial	financial	ADJ
ijtc-1170	86	24	well	well	NOUN
ijtc-1170	86	25	-	-	PUNCT
ijtc-1170	86	26	being	be	AUX
ijtc-1170	86	27	(	(	PUNCT
ijtc-1170	86	28	ilarrahmah	ilarrahmah	NOUN
ijtc-1170	86	29	&	&	CCONJ
ijtc-1170	86	30	susanti	susanti	PROPN
ijtc-1170	86	31	,	,	PUNCT
ijtc-1170	86	32	2021	2021	NUM
ijtc-1170	86	33	)	)	PUNCT
ijtc-1170	86	34	.	.	PUNCT
ijtc-1170	87	1	financial	financial	ADJ
ijtc-1170	87	2	literacy	literacy	NOUN
ijtc-1170	87	3	is	be	AUX
ijtc-1170	87	4	a	a	DET
ijtc-1170	87	5	person	person	NOUN
ijtc-1170	87	6	's	's	PART
ijtc-1170	87	7	understanding	understanding	NOUN
ijtc-1170	87	8	and	and	CCONJ
ijtc-1170	87	9	ability	ability	NOUN
ijtc-1170	87	10	to	to	PART
ijtc-1170	87	11	manage	manage	VERB
ijtc-1170	87	12	personal	personal	ADJ
ijtc-1170	87	13	or	or	CCONJ
ijtc-1170	87	14	business	business	NOUN
ijtc-1170	87	15	finances	finance	NOUN
ijtc-1170	87	16	well	well	ADV
ijtc-1170	87	17	.	.	PUNCT
ijtc-1170	88	1	meanwhile	meanwhile	ADV
ijtc-1170	88	2	,	,	PUNCT
ijtc-1170	88	3	msmes	msme	NOUN
ijtc-1170	88	4	are	be	AUX
ijtc-1170	88	5	a	a	DET
ijtc-1170	88	6	business	business	NOUN
ijtc-1170	88	7	sector	sector	NOUN
ijtc-1170	88	8	that	that	PRON
ijtc-1170	88	9	plays	play	VERB
ijtc-1170	88	10	an	an	DET
ijtc-1170	88	11	important	important	ADJ
ijtc-1170	88	12	role	role	NOUN
ijtc-1170	88	13	in	in	ADP
ijtc-1170	88	14	a	a	DET
ijtc-1170	88	15	country	country	NOUN
ijtc-1170	88	16	's	's	PART
ijtc-1170	88	17	economy	economy	NOUN
ijtc-1170	88	18	.	.	PUNCT
ijtc-1170	89	1	the	the	DET
ijtc-1170	89	2	influence	influence	NOUN
ijtc-1170	89	3	of	of	ADP
ijtc-1170	89	4	financial	financial	ADJ
ijtc-1170	89	5	literacy	literacy	NOUN
ijtc-1170	89	6	on	on	ADP
ijtc-1170	89	7	the	the	DET
ijtc-1170	89	8	financial	financial	ADJ
ijtc-1170	89	9	performance	performance	NOUN
ijtc-1170	89	10	of	of	ADP
ijtc-1170	89	11	msmes	msme	NOUN
ijtc-1170	89	12	can	can	AUX
ijtc-1170	89	13	be	be	AUX
ijtc-1170	89	14	very	very	ADV
ijtc-1170	89	15	significant	significant	ADJ
ijtc-1170	89	16	(	(	PUNCT
ijtc-1170	89	17	putri	putri	NOUN
ijtc-1170	89	18	et	et	PROPN
ijtc-1170	89	19	al	al	PROPN
ijtc-1170	89	20	.	.	PROPN
ijtc-1170	89	21	,	,	PUNCT
ijtc-1170	89	22	2023	2023	NUM
ijtc-1170	89	23	)	)	PUNCT
ijtc-1170	89	24	.	.	PUNCT
ijtc-1170	90	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1170	90	2	analysis	analysis	NOUN
ijtc-1170	90	3	of	of	ADP
ijtc-1170	90	4	the	the	DET
ijtc-1170	90	5	influence	influence	NOUN
ijtc-1170	90	6	of	of	ADP
ijtc-1170	90	7	the	the	DET
ijtc-1170	90	8	ability	ability	NOUN
ijtc-1170	90	9	to	to	PART
ijtc-1170	90	10	prepare	prepare	VERB
ijtc-1170	90	11	financial	financial	ADJ
ijtc-1170	90	12	reports	report	NOUN
ijtc-1170	90	13	,	,	PUNCT
ijtc-1170	90	14	financial	financial	ADJ
ijtc-1170	90	15	literacy	literacy	NOUN
ijtc-1170	90	16	and	and	CCONJ
ijtc-1170	90	17	financial	financial	ADJ
ijtc-1170	90	18	inclusion	inclusion	NOUN
ijtc-1170	90	19	on	on	ADP
ijtc-1170	90	20	the	the	DET
ijtc-1170	90	21	financial	financial	ADJ
ijtc-1170	90	22	performance	performance	NOUN
ijtc-1170	90	23	of	of	ADP
ijtc-1170	90	24	msmes	msme	NOUN
ijtc-1170	90	25	hutabarat	hutabarat	PROPN
ijtc-1170	90	26	,	,	PUNCT
ijtc-1170	90	27	widiyastuti	widiyastuti	NOUN
ijtc-1170	90	28	,	,	PUNCT
ijtc-1170	90	29	duffin	duffin	NOUN
ijtc-1170	90	30	,	,	PUNCT
ijtc-1170	90	31	and	and	CCONJ
ijtc-1170	90	32	ervina	ervina	VERB
ijtc-1170	90	33	523	523	NUM
ijtc-1170	90	34	|	|	ADV
ijtc-1170	90	35	ilomata	ilomata	PROPN
ijtc-1170	90	36	international	international	ADJ
ijtc-1170	90	37	journal	journal	NOUN
ijtc-1170	90	38	of	of	ADP
ijtc-1170	90	39	tax	tax	PROPN
ijtc-1170	90	40	&	&	CCONJ
ijtc-1170	90	41	accounting	accounting	NOUN
ijtc-1170	90	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1170	90	43	apart	apart	ADV
ijtc-1170	90	44	from	from	ADP
ijtc-1170	90	45	financial	financial	ADJ
ijtc-1170	90	46	literacy	literacy	NOUN
ijtc-1170	90	47	,	,	PUNCT
ijtc-1170	90	48	another	another	DET
ijtc-1170	90	49	factor	factor	NOUN
ijtc-1170	90	50	that	that	PRON
ijtc-1170	90	51	can	can	AUX
ijtc-1170	90	52	influence	influence	VERB
ijtc-1170	90	53	financial	financial	ADJ
ijtc-1170	90	54	performance	performance	NOUN
ijtc-1170	90	55	is	be	AUX
ijtc-1170	90	56	financial	financial	ADJ
ijtc-1170	90	57	inclusion	inclusion	NOUN
ijtc-1170	90	58	.	.	PUNCT
ijtc-1170	91	1	to	to	PART
ijtc-1170	91	2	increase	increase	VERB
ijtc-1170	91	3	the	the	DET
ijtc-1170	91	4	number	number	NOUN
ijtc-1170	91	5	of	of	ADP
ijtc-1170	91	6	msmes	msme	NOUN
ijtc-1170	91	7	,	,	PUNCT
ijtc-1170	91	8	there	there	PRON
ijtc-1170	91	9	is	be	VERB
ijtc-1170	91	10	a	a	DET
ijtc-1170	91	11	need	need	NOUN
ijtc-1170	91	12	for	for	ADP
ijtc-1170	91	13	guidance	guidance	NOUN
ijtc-1170	91	14	to	to	PART
ijtc-1170	91	15	support	support	VERB
ijtc-1170	91	16	the	the	DET
ijtc-1170	91	17	performance	performance	NOUN
ijtc-1170	91	18	of	of	ADP
ijtc-1170	91	19	msmes	msme	NOUN
ijtc-1170	91	20	by	by	ADP
ijtc-1170	91	21	providing	provide	VERB
ijtc-1170	91	22	an	an	DET
ijtc-1170	91	23	understanding	understanding	NOUN
ijtc-1170	91	24	of	of	ADP
ijtc-1170	91	25	financial	financial	ADJ
ijtc-1170	91	26	literacy	literacy	NOUN
ijtc-1170	91	27	and	and	CCONJ
ijtc-1170	91	28	financial	financial	ADJ
ijtc-1170	91	29	inclusion	inclusion	NOUN
ijtc-1170	91	30	(	(	PUNCT
ijtc-1170	91	31	fajri	fajri	VERB
ijtc-1170	91	32	et	et	PROPN
ijtc-1170	91	33	al	al	PROPN
ijtc-1170	91	34	.	.	PROPN
ijtc-1170	91	35	,	,	PUNCT
ijtc-1170	91	36	2021	2021	NUM
ijtc-1170	91	37	)	)	PUNCT
ijtc-1170	91	38	.	.	PUNCT
ijtc-1170	92	1	the	the	DET
ijtc-1170	92	2	financial	financial	ADJ
ijtc-1170	92	3	inclusion	inclusion	NOUN
ijtc-1170	92	4	index	index	NOUN
ijtc-1170	92	5	in	in	ADP
ijtc-1170	92	6	2022	2022	NUM
ijtc-1170	92	7	is	be	AUX
ijtc-1170	92	8	projected	project	VERB
ijtc-1170	92	9	to	to	PART
ijtc-1170	92	10	reach	reach	VERB
ijtc-1170	92	11	85.10	85.10	NUM
ijtc-1170	92	12	%	%	NOUN
ijtc-1170	92	13	,	,	PUNCT
ijtc-1170	92	14	according	accord	VERB
ijtc-1170	92	15	to	to	ADP
ijtc-1170	92	16	the	the	DET
ijtc-1170	92	17	findings	finding	NOUN
ijtc-1170	92	18	of	of	ADP
ijtc-1170	92	19	snlik	snlik	NOUN
ijtc-1170	92	20	(	(	PUNCT
ijtc-1170	92	21	2022	2022	NUM
ijtc-1170	92	22	)	)	PUNCT
ijtc-1170	92	23	(	(	PUNCT
ijtc-1170	92	24	national	national	ADJ
ijtc-1170	92	25	survey	survey	NOUN
ijtc-1170	92	26	of	of	ADP
ijtc-1170	92	27	financial	financial	ADJ
ijtc-1170	92	28	literacy	literacy	NOUN
ijtc-1170	92	29	and	and	CCONJ
ijtc-1170	92	30	inclusion	inclusion	NOUN
ijtc-1170	92	31	)	)	PUNCT
ijtc-1170	92	32	(	(	PUNCT
ijtc-1170	92	33	ahmad	ahmad	PROPN
ijtc-1170	92	34	et	et	PROPN
ijtc-1170	92	35	al	al	PROPN
ijtc-1170	92	36	.	.	PROPN
ijtc-1170	92	37	,	,	PUNCT
ijtc-1170	92	38	2023	2023	NUM
ijtc-1170	92	39	)	)	PUNCT
ijtc-1170	92	40	.	.	PUNCT
ijtc-1170	93	1	financial	financial	ADJ
ijtc-1170	93	2	inclusion	inclusion	NOUN
ijtc-1170	93	3	is	be	AUX
ijtc-1170	93	4	an	an	DET
ijtc-1170	93	5	effort	effort	NOUN
ijtc-1170	93	6	to	to	PART
ijtc-1170	93	7	ensure	ensure	VERB
ijtc-1170	93	8	that	that	SCONJ
ijtc-1170	93	9	diverse	diverse	ADJ
ijtc-1170	93	10	individuals	individual	NOUN
ijtc-1170	93	11	and	and	CCONJ
ijtc-1170	93	12	groups	group	NOUN
ijtc-1170	93	13	in	in	ADP
ijtc-1170	93	14	society	society	NOUN
ijtc-1170	93	15	have	have	VERB
ijtc-1170	93	16	access	access	NOUN
ijtc-1170	93	17	to	to	ADP
ijtc-1170	93	18	financial	financial	ADJ
ijtc-1170	93	19	services	service	NOUN
ijtc-1170	93	20	that	that	PRON
ijtc-1170	93	21	are	be	AUX
ijtc-1170	93	22	meaningful	meaningful	ADJ
ijtc-1170	93	23	,	,	PUNCT
ijtc-1170	93	24	affordable	affordable	ADJ
ijtc-1170	93	25	and	and	CCONJ
ijtc-1170	93	26	appropriate	appropriate	ADJ
ijtc-1170	93	27	to	to	ADP
ijtc-1170	93	28	their	their	PRON
ijtc-1170	93	29	needs	need	NOUN
ijtc-1170	93	30	.	.	PUNCT
ijtc-1170	94	1	financial	financial	ADJ
ijtc-1170	94	2	inclusion	inclusion	NOUN
ijtc-1170	94	3	aims	aim	VERB
ijtc-1170	94	4	to	to	PART
ijtc-1170	94	5	reduce	reduce	VERB
ijtc-1170	94	6	financial	financial	ADJ
ijtc-1170	94	7	inequality	inequality	NOUN
ijtc-1170	94	8	and	and	CCONJ
ijtc-1170	94	9	increase	increase	VERB
ijtc-1170	94	10	public	public	ADJ
ijtc-1170	94	11	participation	participation	NOUN
ijtc-1170	94	12	in	in	ADP
ijtc-1170	94	13	the	the	DET
ijtc-1170	94	14	financial	financial	ADJ
ijtc-1170	94	15	system	system	NOUN
ijtc-1170	94	16	,	,	PUNCT
ijtc-1170	94	17	including	include	VERB
ijtc-1170	94	18	banking	banking	NOUN
ijtc-1170	94	19	,	,	PUNCT
ijtc-1170	94	20	insurance	insurance	NOUN
ijtc-1170	94	21	,	,	PUNCT
ijtc-1170	94	22	investment	investment	NOUN
ijtc-1170	94	23	and	and	CCONJ
ijtc-1170	94	24	other	other	ADJ
ijtc-1170	94	25	financial	financial	ADJ
ijtc-1170	94	26	services	service	NOUN
ijtc-1170	94	27	.	.	PUNCT
ijtc-1170	95	1	this	this	PRON
ijtc-1170	95	2	is	be	AUX
ijtc-1170	95	3	a	a	DET
ijtc-1170	95	4	concept	concept	NOUN
ijtc-1170	95	5	that	that	PRON
ijtc-1170	95	6	encourages	encourage	VERB
ijtc-1170	95	7	financial	financial	ADJ
ijtc-1170	95	8	access	access	NOUN
ijtc-1170	95	9	for	for	ADP
ijtc-1170	95	10	all	all	PRON
ijtc-1170	95	11	,	,	PUNCT
ijtc-1170	95	12	regardless	regardless	ADV
ijtc-1170	95	13	of	of	ADP
ijtc-1170	95	14	income	income	NOUN
ijtc-1170	95	15	level	level	NOUN
ijtc-1170	95	16	,	,	PUNCT
ijtc-1170	95	17	geographic	geographic	ADJ
ijtc-1170	95	18	location	location	NOUN
ijtc-1170	95	19	,	,	PUNCT
ijtc-1170	95	20	or	or	CCONJ
ijtc-1170	95	21	social	social	ADJ
ijtc-1170	95	22	background	background	NOUN
ijtc-1170	95	23	(	(	PUNCT
ijtc-1170	95	24	yanti	yanti	ADJ
ijtc-1170	95	25	,	,	PUNCT
ijtc-1170	95	26	2019	2019	NUM
ijtc-1170	95	27	)	)	PUNCT
ijtc-1170	95	28	.	.	PUNCT
ijtc-1170	96	1	the	the	DET
ijtc-1170	96	2	implementation	implementation	NOUN
ijtc-1170	96	3	of	of	ADP
ijtc-1170	96	4	financial	financial	ADJ
ijtc-1170	96	5	inclusion	inclusion	NOUN
ijtc-1170	96	6	will	will	AUX
ijtc-1170	96	7	open	open	VERB
ijtc-1170	96	8	up	up	ADP
ijtc-1170	96	9	access	access	NOUN
ijtc-1170	96	10	for	for	ADP
ijtc-1170	96	11	poor	poor	ADJ
ijtc-1170	96	12	people	people	NOUN
ijtc-1170	96	13	who	who	PRON
ijtc-1170	96	14	do	do	AUX
ijtc-1170	96	15	not	not	PART
ijtc-1170	96	16	have	have	VERB
ijtc-1170	96	17	collateral	collateral	NOUN
ijtc-1170	96	18	,	,	PUNCT
ijtc-1170	96	19	do	do	AUX
ijtc-1170	96	20	not	not	PART
ijtc-1170	96	21	have	have	VERB
ijtc-1170	96	22	permanent	permanent	ADJ
ijtc-1170	96	23	,	,	PUNCT
ijtc-1170	96	24	trustworthy	trustworthy	ADJ
ijtc-1170	96	25	work	work	NOUN
ijtc-1170	96	26	,	,	PUNCT
ijtc-1170	96	27	and	and	CCONJ
ijtc-1170	96	28	are	be	AUX
ijtc-1170	96	29	unable	unable	ADJ
ijtc-1170	96	30	to	to	PART
ijtc-1170	96	31	obtain	obtain	VERB
ijtc-1170	96	32	credit	credit	NOUN
ijtc-1170	96	33	to	to	ADP
ijtc-1170	96	34	financial	financial	ADJ
ijtc-1170	96	35	services	service	NOUN
ijtc-1170	96	36	including	include	VERB
ijtc-1170	96	37	savings	saving	NOUN
ijtc-1170	96	38	,	,	PUNCT
ijtc-1170	96	39	credit	credit	NOUN
ijtc-1170	96	40	,	,	PUNCT
ijtc-1170	96	41	payments	payment	NOUN
ijtc-1170	96	42	and	and	CCONJ
ijtc-1170	96	43	insurance	insurance	NOUN
ijtc-1170	96	44	(	(	PUNCT
ijtc-1170	96	45	lumenta	lumenta	PROPN
ijtc-1170	96	46	&	&	CCONJ
ijtc-1170	96	47	worang	worang	PROPN
ijtc-1170	96	48	,	,	PUNCT
ijtc-1170	96	49	2019	2019	NUM
ijtc-1170	96	50	)	)	PUNCT
ijtc-1170	96	51	.	.	PUNCT
ijtc-1170	97	1	the	the	DET
ijtc-1170	97	2	financial	financial	ADJ
ijtc-1170	97	3	inclusion	inclusion	NOUN
ijtc-1170	97	4	strategy	strategy	NOUN
ijtc-1170	97	5	is	be	AUX
ijtc-1170	97	6	not	not	PART
ijtc-1170	97	7	an	an	DET
ijtc-1170	97	8	isolated	isolated	ADJ
ijtc-1170	97	9	initiative	initiative	NOUN
ijtc-1170	97	10	,	,	PUNCT
ijtc-1170	97	11	so	so	CCONJ
ijtc-1170	97	12	involvement	involvement	NOUN
ijtc-1170	97	13	in	in	ADP
ijtc-1170	97	14	financial	financial	ADJ
ijtc-1170	97	15	inclusion	inclusion	NOUN
ijtc-1170	97	16	is	be	AUX
ijtc-1170	97	17	not	not	PART
ijtc-1170	97	18	only	only	ADV
ijtc-1170	97	19	related	relate	VERB
ijtc-1170	97	20	to	to	ADP
ijtc-1170	97	21	the	the	DET
ijtc-1170	97	22	duties	duty	NOUN
ijtc-1170	97	23	of	of	ADP
ijtc-1170	97	24	indonesian	indonesian	ADJ
ijtc-1170	97	25	banks	bank	NOUN
ijtc-1170	97	26	,	,	PUNCT
ijtc-1170	97	27	but	but	CCONJ
ijtc-1170	97	28	also	also	ADV
ijtc-1170	97	29	regulators	regulator	NOUN
ijtc-1170	97	30	,	,	PUNCT
ijtc-1170	97	31	ministries	ministry	NOUN
ijtc-1170	97	32	and	and	CCONJ
ijtc-1170	97	33	other	other	ADJ
ijtc-1170	97	34	institutions	institution	NOUN
ijtc-1170	97	35	in	in	ADP
ijtc-1170	97	36	efforts	effort	NOUN
ijtc-1170	97	37	to	to	PART
ijtc-1170	97	38	provide	provide	VERB
ijtc-1170	97	39	financial	financial	ADJ
ijtc-1170	97	40	services	service	NOUN
ijtc-1170	97	41	to	to	ADP
ijtc-1170	97	42	the	the	DET
ijtc-1170	97	43	wider	wide	ADJ
ijtc-1170	97	44	community	community	NOUN
ijtc-1170	97	45	(	(	PUNCT
ijtc-1170	97	46	mali	mali	VERB
ijtc-1170	97	47	,	,	PUNCT
ijtc-1170	97	48	2023	2023	NUM
ijtc-1170	97	49	)	)	PUNCT
ijtc-1170	97	50	.	.	PUNCT
ijtc-1170	98	1	financial	financial	ADJ
ijtc-1170	98	2	inclusion	inclusion	NOUN
ijtc-1170	98	3	means	mean	VERB
ijtc-1170	98	4	that	that	SCONJ
ijtc-1170	98	5	individuals	individual	NOUN
ijtc-1170	98	6	can	can	AUX
ijtc-1170	98	7	freely	freely	ADV
ijtc-1170	98	8	enter	enter	VERB
ijtc-1170	98	9	to	to	ADP
ijtc-1170	98	10	a	a	DET
ijtc-1170	98	11	good	good	ADJ
ijtc-1170	98	12	financial	financial	ADJ
ijtc-1170	98	13	institution	institution	NOUN
ijtc-1170	98	14	by	by	ADP
ijtc-1170	98	15	considering	consider	VERB
ijtc-1170	98	16	things	thing	NOUN
ijtc-1170	98	17	like	like	ADP
ijtc-1170	98	18	accuracy	accuracy	NOUN
ijtc-1170	98	19	time	time	NOUN
ijtc-1170	98	20	,	,	PUNCT
ijtc-1170	98	21	comfort	comfort	NOUN
ijtc-1170	98	22	,	,	PUNCT
ijtc-1170	98	23	security	security	NOUN
ijtc-1170	98	24	and	and	CCONJ
ijtc-1170	98	25	smoothness	smoothness	NOUN
ijtc-1170	98	26	(	(	PUNCT
ijtc-1170	98	27	fauziah	fauziah	PROPN
ijtc-1170	98	28	et	et	PROPN
ijtc-1170	98	29	al	al	PROPN
ijtc-1170	98	30	.	.	PROPN
ijtc-1170	98	31	,	,	PUNCT
ijtc-1170	98	32	2024	2024	NUM
ijtc-1170	98	33	)	)	PUNCT
ijtc-1170	98	34	.	.	PUNCT
ijtc-1170	99	1	financial	financial	ADJ
ijtc-1170	99	2	inclusion	inclusion	NOUN
ijtc-1170	99	3	aims	aim	VERB
ijtc-1170	99	4	to	to	PART
ijtc-1170	99	5	reduce	reduce	VERB
ijtc-1170	99	6	financial	financial	ADJ
ijtc-1170	99	7	disparities	disparity	NOUN
ijtc-1170	99	8	that	that	PRON
ijtc-1170	99	9	may	may	AUX
ijtc-1170	99	10	exist	exist	VERB
ijtc-1170	99	11	between	between	ADP
ijtc-1170	99	12	groups	group	NOUN
ijtc-1170	99	13	in	in	ADP
ijtc-1170	99	14	society	society	NOUN
ijtc-1170	99	15	.	.	PUNCT
ijtc-1170	100	1	by	by	ADP
ijtc-1170	100	2	allowing	allow	VERB
ijtc-1170	100	3	more	more	ADJ
ijtc-1170	100	4	people	people	NOUN
ijtc-1170	100	5	to	to	PART
ijtc-1170	100	6	participate	participate	VERB
ijtc-1170	100	7	in	in	ADP
ijtc-1170	100	8	the	the	DET
ijtc-1170	100	9	financial	financial	ADJ
ijtc-1170	100	10	system	system	NOUN
ijtc-1170	100	11	,	,	PUNCT
ijtc-1170	100	12	financial	financial	ADJ
ijtc-1170	100	13	inclusion	inclusion	NOUN
ijtc-1170	100	14	can	can	AUX
ijtc-1170	100	15	help	help	VERB
ijtc-1170	100	16	reduce	reduce	VERB
ijtc-1170	100	17	inequality	inequality	NOUN
ijtc-1170	100	18	.	.	PUNCT
ijtc-1170	101	1	financial	financial	ADJ
ijtc-1170	101	2	inclusion	inclusion	NOUN
ijtc-1170	101	3	can	can	AUX
ijtc-1170	101	4	increase	increase	VERB
ijtc-1170	101	5	the	the	DET
ijtc-1170	101	6	economic	economic	ADJ
ijtc-1170	101	7	independence	independence	NOUN
ijtc-1170	101	8	of	of	ADP
ijtc-1170	101	9	individuals	individual	NOUN
ijtc-1170	101	10	and	and	CCONJ
ijtc-1170	101	11	families	family	NOUN
ijtc-1170	101	12	(	(	PUNCT
ijtc-1170	101	13	putri	putri	PROPN
ijtc-1170	101	14	et	et	PROPN
ijtc-1170	101	15	al	al	PROPN
ijtc-1170	101	16	.	.	PROPN
ijtc-1170	101	17	,	,	PUNCT
ijtc-1170	101	18	2023	2023	NUM
ijtc-1170	101	19	)	)	PUNCT
ijtc-1170	101	20	.	.	PUNCT
ijtc-1170	102	1	this	this	DET
ijtc-1170	102	2	research	research	NOUN
ijtc-1170	102	3	is	be	AUX
ijtc-1170	102	4	important	important	ADJ
ijtc-1170	102	5	to	to	PART
ijtc-1170	102	6	carry	carry	VERB
ijtc-1170	102	7	out	out	ADP
ijtc-1170	102	8	because	because	SCONJ
ijtc-1170	102	9	we	we	PRON
ijtc-1170	102	10	want	want	VERB
ijtc-1170	102	11	to	to	PART
ijtc-1170	102	12	improve	improve	VERB
ijtc-1170	102	13	the	the	DET
ijtc-1170	102	14	financial	financial	ADJ
ijtc-1170	102	15	performance	performance	NOUN
ijtc-1170	102	16	of	of	ADP
ijtc-1170	102	17	msmes	msme	NOUN
ijtc-1170	102	18	,	,	PUNCT
ijtc-1170	102	19	increasing	increase	VERB
ijtc-1170	102	20	managerial	managerial	ADJ
ijtc-1170	102	21	capacity	capacity	NOUN
ijtc-1170	102	22	,	,	PUNCT
ijtc-1170	102	23	namely	namely	ADV
ijtc-1170	102	24	the	the	DET
ijtc-1170	102	25	ability	ability	NOUN
ijtc-1170	102	26	to	to	PART
ijtc-1170	102	27	prepare	prepare	VERB
ijtc-1170	102	28	financial	financial	ADJ
ijtc-1170	102	29	reports	report	NOUN
ijtc-1170	102	30	,	,	PUNCT
ijtc-1170	102	31	is	be	AUX
ijtc-1170	102	32	an	an	DET
ijtc-1170	102	33	important	important	ADJ
ijtc-1170	102	34	part	part	NOUN
ijtc-1170	102	35	of	of	ADP
ijtc-1170	102	36	financial	financial	ADJ
ijtc-1170	102	37	management	management	NOUN
ijtc-1170	102	38	,	,	PUNCT
ijtc-1170	102	39	this	this	DET
ijtc-1170	102	40	research	research	NOUN
ijtc-1170	102	41	can	can	AUX
ijtc-1170	102	42	show	show	VERB
ijtc-1170	102	43	how	how	SCONJ
ijtc-1170	102	44	access	access	NOUN
ijtc-1170	102	45	or	or	CCONJ
ijtc-1170	102	46	limited	limited	ADJ
ijtc-1170	102	47	access	access	NOUN
ijtc-1170	102	48	to	to	ADP
ijtc-1170	102	49	financial	financial	ADJ
ijtc-1170	102	50	services	service	NOUN
ijtc-1170	102	51	will	will	AUX
ijtc-1170	102	52	help	help	AUX
ijtc-1170	102	53	identify	identify	VERB
ijtc-1170	102	54	knowledge	knowledge	NOUN
ijtc-1170	102	55	and	and	CCONJ
ijtc-1170	102	56	skills	skill	NOUN
ijtc-1170	102	57	gaps	gap	NOUN
ijtc-1170	102	58	among	among	ADP
ijtc-1170	102	59	msme	msme	NOUN
ijtc-1170	102	60	actors	actor	NOUN
ijtc-1170	102	61	,	,	PUNCT
ijtc-1170	102	62	which	which	PRON
ijtc-1170	102	63	can	can	AUX
ijtc-1170	102	64	be	be	AUX
ijtc-1170	102	65	used	use	VERB
ijtc-1170	102	66	as	as	ADP
ijtc-1170	102	67	a	a	DET
ijtc-1170	102	68	basis	basis	NOUN
ijtc-1170	102	69	for	for	ADP
ijtc-1170	102	70	designing	design	VERB
ijtc-1170	102	71	more	more	ADV
ijtc-1170	102	72	effective	effective	ADJ
ijtc-1170	102	73	training	training	NOUN
ijtc-1170	102	74	and	and	CCONJ
ijtc-1170	102	75	capacity	capacity	NOUN
ijtc-1170	102	76	building	building	NOUN
ijtc-1170	102	77	programs	program	NOUN
ijtc-1170	102	78	,	,	PUNCT
ijtc-1170	102	79	can	can	AUX
ijtc-1170	102	80	also	also	ADV
ijtc-1170	102	81	provide	provide	VERB
ijtc-1170	102	82	insight	insight	NOUN
ijtc-1170	102	83	into	into	ADP
ijtc-1170	102	84	the	the	DET
ijtc-1170	102	85	extent	extent	NOUN
ijtc-1170	102	86	to	to	PART
ijtc-1170	102	87	which	which	PRON
ijtc-1170	102	88	financial	financial	ADJ
ijtc-1170	102	89	literacy	literacy	NOUN
ijtc-1170	102	90	influences	influence	VERB
ijtc-1170	102	91	msme	msme	NOUN
ijtc-1170	102	92	financial	financial	ADJ
ijtc-1170	102	93	performance	performance	NOUN
ijtc-1170	102	94	.	.	PUNCT
ijtc-1170	103	1	overall	overall	ADV
ijtc-1170	103	2	,	,	PUNCT
ijtc-1170	103	3	this	this	DET
ijtc-1170	103	4	research	research	NOUN
ijtc-1170	103	5	has	have	VERB
ijtc-1170	103	6	the	the	DET
ijtc-1170	103	7	potential	potential	NOUN
ijtc-1170	103	8	to	to	PART
ijtc-1170	103	9	make	make	VERB
ijtc-1170	103	10	a	a	DET
ijtc-1170	103	11	significant	significant	ADJ
ijtc-1170	103	12	contribution	contribution	NOUN
ijtc-1170	103	13	to	to	ADP
ijtc-1170	103	14	economic	economic	ADJ
ijtc-1170	103	15	development	development	NOUN
ijtc-1170	103	16	through	through	ADP
ijtc-1170	103	17	improving	improve	VERB
ijtc-1170	103	18	the	the	DET
ijtc-1170	103	19	performance	performance	NOUN
ijtc-1170	103	20	of	of	ADP
ijtc-1170	103	21	msmes	msme	NOUN
ijtc-1170	103	22	,	,	PUNCT
ijtc-1170	103	23	which	which	PRON
ijtc-1170	103	24	will	will	AUX
ijtc-1170	103	25	ultimately	ultimately	ADV
ijtc-1170	103	26	have	have	VERB
ijtc-1170	103	27	a	a	DET
ijtc-1170	103	28	positive	positive	ADJ
ijtc-1170	103	29	impact	impact	NOUN
ijtc-1170	103	30	on	on	ADP
ijtc-1170	103	31	inclusive	inclusive	ADJ
ijtc-1170	103	32	and	and	CCONJ
ijtc-1170	103	33	sustainable	sustainable	ADJ
ijtc-1170	103	34	economic	economic	ADJ
ijtc-1170	103	35	growth	growth	NOUN
ijtc-1170	103	36	.	.	PUNCT
ijtc-1170	104	1	previous	previous	ADJ
ijtc-1170	104	2	research	research	NOUN
ijtc-1170	104	3	conducted	conduct	VERB
ijtc-1170	104	4	(	(	PUNCT
ijtc-1170	104	5	alamsyah	alamsyah	NOUN
ijtc-1170	104	6	,	,	PUNCT
ijtc-1170	104	7	2020	2020	NUM
ijtc-1170	104	8	)	)	PUNCT
ijtc-1170	104	9	using	use	VERB
ijtc-1170	104	10	the	the	DET
ijtc-1170	104	11	dependent	dependent	ADJ
ijtc-1170	104	12	variable	variable	NOUN
ijtc-1170	104	13	,	,	PUNCT
ijtc-1170	104	14	namely	namely	ADV
ijtc-1170	104	15	financial	financial	ADJ
ijtc-1170	104	16	literacy	literacy	NOUN
ijtc-1170	104	17	on	on	ADP
ijtc-1170	104	18	sme	sme	ADJ
ijtc-1170	104	19	financial	financial	ADJ
ijtc-1170	104	20	performance	performance	NOUN
ijtc-1170	104	21	.	.	PUNCT
ijtc-1170	105	1	previous	previous	ADJ
ijtc-1170	105	2	research	research	NOUN
ijtc-1170	105	3	in	in	ADP
ijtc-1170	105	4	gorontalo	gorontalo	ADJ
ijtc-1170	105	5	city	city	NOUN
ijtc-1170	105	6	.	.	PUNCT
ijtc-1170	106	1	the	the	DET
ijtc-1170	106	2	novelty	novelty	NOUN
ijtc-1170	106	3	of	of	ADP
ijtc-1170	106	4	this	this	DET
ijtc-1170	106	5	research	research	NOUN
ijtc-1170	106	6	is	be	AUX
ijtc-1170	106	7	adding	add	VERB
ijtc-1170	106	8	two	two	NUM
ijtc-1170	106	9	dependent	dependent	ADJ
ijtc-1170	106	10	variables	variable	NOUN
ijtc-1170	106	11	,	,	PUNCT
ijtc-1170	106	12	including	include	VERB
ijtc-1170	106	13	ability	ability	NOUN
ijtc-1170	106	14	to	to	PART
ijtc-1170	106	15	prepare	prepare	VERB
ijtc-1170	106	16	financial	financial	ADJ
ijtc-1170	106	17	reports	report	NOUN
ijtc-1170	106	18	and	and	CCONJ
ijtc-1170	106	19	financial	financial	ADJ
ijtc-1170	106	20	inclusion	inclusion	NOUN
ijtc-1170	106	21	,	,	PUNCT
ijtc-1170	106	22	so	so	SCONJ
ijtc-1170	106	23	that	that	SCONJ
ijtc-1170	106	24	there	there	PRON
ijtc-1170	106	25	are	be	VERB
ijtc-1170	106	26	three	three	NUM
ijtc-1170	106	27	variables	variable	NOUN
ijtc-1170	106	28	,	,	PUNCT
ijtc-1170	106	29	namely	namely	ADV
ijtc-1170	106	30	ability	ability	NOUN
ijtc-1170	106	31	to	to	PART
ijtc-1170	106	32	prepare	prepare	VERB
ijtc-1170	106	33	financial	financial	ADJ
ijtc-1170	106	34	reports	report	NOUN
ijtc-1170	106	35	,	,	PUNCT
ijtc-1170	106	36	financial	financial	ADJ
ijtc-1170	106	37	literacy	literacy	NOUN
ijtc-1170	106	38	and	and	CCONJ
ijtc-1170	106	39	financial	financial	ADJ
ijtc-1170	106	40	inclusion	inclusion	NOUN
ijtc-1170	106	41	.	.	PUNCT
ijtc-1170	107	1	this	this	DET
ijtc-1170	107	2	research	research	NOUN
ijtc-1170	107	3	was	be	AUX
ijtc-1170	107	4	conducted	conduct	VERB
ijtc-1170	107	5	on	on	ADP
ijtc-1170	107	6	msmes	msme	NOUN
ijtc-1170	107	7	from	from	ADP
ijtc-1170	107	8	january	january	PROPN
ijtc-1170	107	9	to	to	ADP
ijtc-1170	107	10	february	february	PROPN
ijtc-1170	107	11	2024	2024	NUM
ijtc-1170	107	12	in	in	ADP
ijtc-1170	107	13	medan	medan	PROPN
ijtc-1170	107	14	city	city	PROPN
ijtc-1170	107	15	.	.	PUNCT
ijtc-1170	108	1	based	base	VERB
ijtc-1170	108	2	on	on	ADP
ijtc-1170	108	3	the	the	DET
ijtc-1170	108	4	background	background	NOUN
ijtc-1170	108	5	,	,	PUNCT
ijtc-1170	108	6	there	there	PRON
ijtc-1170	108	7	are	be	VERB
ijtc-1170	108	8	research	research	NOUN
ijtc-1170	108	9	questions	question	NOUN
ijtc-1170	108	10	as	as	SCONJ
ijtc-1170	108	11	follows	follow	VERB
ijtc-1170	108	12	:	:	PUNCT
ijtc-1170	108	13	is	be	AUX
ijtc-1170	108	14	the	the	DET
ijtc-1170	108	15	ability	ability	NOUN
ijtc-1170	108	16	to	to	PART
ijtc-1170	108	17	prepare	prepare	VERB
ijtc-1170	108	18	financial	financial	ADJ
ijtc-1170	108	19	reports	report	NOUN
ijtc-1170	108	20	positive	positive	ADJ
ijtc-1170	108	21	effect	effect	NOUN
ijtc-1170	108	22	on	on	ADP
ijtc-1170	108	23	the	the	DET
ijtc-1170	108	24	financial	financial	ADJ
ijtc-1170	108	25	performance	performance	NOUN
ijtc-1170	108	26	of	of	ADP
ijtc-1170	108	27	msmes	msme	NOUN
ijtc-1170	108	28	in	in	ADP
ijtc-1170	108	29	medan	medan	PROPN
ijtc-1170	108	30	city	city	PROPN
ijtc-1170	108	31	?	?	PUNCT
ijtc-1170	109	1	does	do	AUX
ijtc-1170	109	2	financial	financial	ADJ
ijtc-1170	109	3	literacy	literacy	NOUN
ijtc-1170	109	4	have	have	VERB
ijtc-1170	109	5	a	a	DET
ijtc-1170	109	6	positive	positive	ADJ
ijtc-1170	109	7	effect	effect	NOUN
ijtc-1170	109	8	on	on	ADP
ijtc-1170	109	9	the	the	DET
ijtc-1170	109	10	financial	financial	ADJ
ijtc-1170	109	11	performance	performance	NOUN
ijtc-1170	109	12	of	of	ADP
ijtc-1170	109	13	msmes	msme	NOUN
ijtc-1170	109	14	in	in	ADP
ijtc-1170	109	15	medan	medan	PROPN
ijtc-1170	109	16	city	city	PROPN
ijtc-1170	109	17	?	?	PUNCT
ijtc-1170	110	1	does	do	VERB
ijtc-1170	110	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1170	110	3	analysis	analysis	NOUN
ijtc-1170	110	4	of	of	ADP
ijtc-1170	110	5	the	the	DET
ijtc-1170	110	6	influence	influence	NOUN
ijtc-1170	110	7	of	of	ADP
ijtc-1170	110	8	the	the	DET
ijtc-1170	110	9	ability	ability	NOUN
ijtc-1170	110	10	to	to	PART
ijtc-1170	110	11	prepare	prepare	VERB
ijtc-1170	110	12	financial	financial	ADJ
ijtc-1170	110	13	reports	report	NOUN
ijtc-1170	110	14	,	,	PUNCT
ijtc-1170	110	15	financial	financial	ADJ
ijtc-1170	110	16	literacy	literacy	NOUN
ijtc-1170	110	17	and	and	CCONJ
ijtc-1170	110	18	financial	financial	ADJ
ijtc-1170	110	19	inclusion	inclusion	NOUN
ijtc-1170	110	20	on	on	ADP
ijtc-1170	110	21	the	the	DET
ijtc-1170	110	22	financial	financial	ADJ
ijtc-1170	110	23	performance	performance	NOUN
ijtc-1170	110	24	of	of	ADP
ijtc-1170	110	25	msmes	msme	NOUN
ijtc-1170	110	26	hutabarat	hutabarat	PROPN
ijtc-1170	110	27	,	,	PUNCT
ijtc-1170	110	28	widiyastuti	widiyastuti	NOUN
ijtc-1170	110	29	,	,	PUNCT
ijtc-1170	110	30	duffin	duffin	NOUN
ijtc-1170	110	31	,	,	PUNCT
ijtc-1170	110	32	and	and	CCONJ
ijtc-1170	110	33	ervina	ervina	VERB
ijtc-1170	110	34	524	524	NUM
ijtc-1170	110	35	|	|	ADV
ijtc-1170	110	36	ilomata	ilomata	PROPN
ijtc-1170	110	37	international	international	ADJ
ijtc-1170	110	38	journal	journal	NOUN
ijtc-1170	110	39	of	of	ADP
ijtc-1170	110	40	tax	tax	PROPN
ijtc-1170	110	41	&	&	CCONJ
ijtc-1170	110	42	accounting	account	VERB
ijtc-1170	110	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1170	110	44	financial	financial	ADJ
ijtc-1170	110	45	inclusion	inclusion	NOUN
ijtc-1170	110	46	have	have	VERB
ijtc-1170	110	47	a	a	DET
ijtc-1170	110	48	positive	positive	ADJ
ijtc-1170	110	49	effect	effect	NOUN
ijtc-1170	110	50	on	on	ADP
ijtc-1170	110	51	the	the	DET
ijtc-1170	110	52	financial	financial	ADJ
ijtc-1170	110	53	performance	performance	NOUN
ijtc-1170	110	54	of	of	ADP
ijtc-1170	110	55	msmes	msme	NOUN
ijtc-1170	110	56	in	in	ADP
ijtc-1170	110	57	medan	medan	PROPN
ijtc-1170	110	58	city	city	PROPN
ijtc-1170	110	59	?	?	PUNCT
ijtc-1170	111	1	does	do	AUX
ijtc-1170	111	2	the	the	DET
ijtc-1170	111	3	ability	ability	NOUN
ijtc-1170	111	4	to	to	PART
ijtc-1170	111	5	prepare	prepare	VERB
ijtc-1170	111	6	financial	financial	ADJ
ijtc-1170	111	7	reports	report	NOUN
ijtc-1170	111	8	,	,	PUNCT
ijtc-1170	111	9	financial	financial	ADJ
ijtc-1170	111	10	literacy	literacy	NOUN
ijtc-1170	111	11	and	and	CCONJ
ijtc-1170	111	12	financial	financial	ADJ
ijtc-1170	111	13	inclusion	inclusion	NOUN
ijtc-1170	111	14	have	have	VERB
ijtc-1170	111	15	a	a	DET
ijtc-1170	111	16	positive	positive	ADJ
ijtc-1170	111	17	effect	effect	NOUN
ijtc-1170	111	18	on	on	ADP
ijtc-1170	111	19	the	the	DET
ijtc-1170	111	20	financial	financial	ADJ
ijtc-1170	111	21	performance	performance	NOUN
ijtc-1170	111	22	of	of	ADP
ijtc-1170	111	23	msmes	msme	NOUN
ijtc-1170	111	24	in	in	ADP
ijtc-1170	111	25	medan	medan	PROPN
ijtc-1170	111	26	city	city	PROPN
ijtc-1170	111	27	?	?	PUNCT
ijtc-1170	112	1	thus	thus	ADV
ijtc-1170	112	2	,	,	PUNCT
ijtc-1170	112	3	the	the	DET
ijtc-1170	112	4	aim	aim	NOUN
ijtc-1170	112	5	of	of	ADP
ijtc-1170	112	6	the	the	DET
ijtc-1170	112	7	research	research	NOUN
ijtc-1170	112	8	is	be	AUX
ijtc-1170	112	9	to	to	PART
ijtc-1170	112	10	analyze	analyze	VERB
ijtc-1170	112	11	and	and	CCONJ
ijtc-1170	112	12	review	review	VERB
ijtc-1170	112	13	the	the	DET
ijtc-1170	112	14	influence	influence	NOUN
ijtc-1170	112	15	of	of	ADP
ijtc-1170	112	16	ability	ability	NOUN
ijtc-1170	112	17	to	to	PART
ijtc-1170	112	18	prepare	prepare	VERB
ijtc-1170	112	19	financial	financial	ADJ
ijtc-1170	112	20	reports	report	NOUN
ijtc-1170	112	21	on	on	ADP
ijtc-1170	112	22	the	the	DET
ijtc-1170	112	23	financial	financial	ADJ
ijtc-1170	112	24	performance	performance	NOUN
ijtc-1170	112	25	of	of	ADP
ijtc-1170	112	26	msmes	msme	NOUN
ijtc-1170	112	27	in	in	ADP
ijtc-1170	112	28	medan	medan	PROPN
ijtc-1170	112	29	city	city	PROPN
ijtc-1170	112	30	.	.	PUNCT
ijtc-1170	113	1	to	to	PART
ijtc-1170	113	2	find	find	VERB
ijtc-1170	113	3	out	out	ADP
ijtc-1170	113	4	the	the	DET
ijtc-1170	113	5	influence	influence	NOUN
ijtc-1170	113	6	of	of	ADP
ijtc-1170	113	7	financial	financial	ADJ
ijtc-1170	113	8	literacy	literacy	NOUN
ijtc-1170	113	9	on	on	ADP
ijtc-1170	113	10	the	the	DET
ijtc-1170	113	11	financial	financial	ADJ
ijtc-1170	113	12	performance	performance	NOUN
ijtc-1170	113	13	of	of	ADP
ijtc-1170	113	14	msmes	msme	NOUN
ijtc-1170	113	15	in	in	ADP
ijtc-1170	113	16	medan	medan	PROPN
ijtc-1170	113	17	city	city	PROPN
ijtc-1170	113	18	.	.	PUNCT
ijtc-1170	114	1	another	another	DET
ijtc-1170	114	2	objective	objective	NOUN
ijtc-1170	114	3	is	be	AUX
ijtc-1170	114	4	determining	determine	VERB
ijtc-1170	114	5	financial	financial	ADJ
ijtc-1170	114	6	inclusion	inclusion	NOUN
ijtc-1170	114	7	on	on	ADP
ijtc-1170	114	8	the	the	DET
ijtc-1170	114	9	financial	financial	ADJ
ijtc-1170	114	10	performance	performance	NOUN
ijtc-1170	114	11	of	of	ADP
ijtc-1170	114	12	msmes	msme	NOUN
ijtc-1170	114	13	in	in	ADP
ijtc-1170	114	14	medan	medan	PROPN
ijtc-1170	114	15	city	city	PROPN
ijtc-1170	114	16	.	.	PUNCT
ijtc-1170	115	1	another	another	DET
ijtc-1170	115	2	interesting	interesting	ADJ
ijtc-1170	115	3	objective	objective	NOUN
ijtc-1170	115	4	of	of	ADP
ijtc-1170	115	5	the	the	DET
ijtc-1170	115	6	researcher	researcher	NOUN
ijtc-1170	115	7	is	be	AUX
ijtc-1170	115	8	to	to	PART
ijtc-1170	115	9	investigate	investigate	VERB
ijtc-1170	115	10	to	to	PART
ijtc-1170	115	11	find	find	VERB
ijtc-1170	115	12	out	out	ADP
ijtc-1170	115	13	and	and	CCONJ
ijtc-1170	115	14	analyze	analyze	VERB
ijtc-1170	115	15	whether	whether	SCONJ
ijtc-1170	115	16	there	there	PRON
ijtc-1170	115	17	is	be	VERB
ijtc-1170	115	18	a	a	DET
ijtc-1170	115	19	relationship	relationship	NOUN
ijtc-1170	115	20	between	between	ADP
ijtc-1170	115	21	the	the	DET
ijtc-1170	115	22	ability	ability	NOUN
ijtc-1170	115	23	to	to	PART
ijtc-1170	115	24	prepare	prepare	VERB
ijtc-1170	115	25	financial	financial	ADJ
ijtc-1170	115	26	reports	report	NOUN
ijtc-1170	115	27	,	,	PUNCT
ijtc-1170	115	28	financial	financial	ADJ
ijtc-1170	115	29	literacy	literacy	NOUN
ijtc-1170	115	30	and	and	CCONJ
ijtc-1170	115	31	financial	financial	ADJ
ijtc-1170	115	32	inclusion	inclusion	NOUN
ijtc-1170	115	33	on	on	ADP
ijtc-1170	115	34	the	the	DET
ijtc-1170	115	35	financial	financial	ADJ
ijtc-1170	115	36	performance	performance	NOUN
ijtc-1170	115	37	of	of	ADP
ijtc-1170	115	38	msmes	msme	NOUN
ijtc-1170	115	39	in	in	ADP
ijtc-1170	115	40	medan	medan	PROPN
ijtc-1170	115	41	city	city	PROPN
ijtc-1170	115	42	.	.	PUNCT
ijtc-1170	116	1	this	this	DET
ijtc-1170	116	2	research	research	NOUN
ijtc-1170	116	3	method	method	NOUN
ijtc-1170	116	4	is	be	AUX
ijtc-1170	116	5	classified	classify	VERB
ijtc-1170	116	6	as	as	ADP
ijtc-1170	116	7	an	an	DET
ijtc-1170	116	8	associative	associative	ADJ
ijtc-1170	116	9	quantitative	quantitative	ADJ
ijtc-1170	116	10	research	research	NOUN
ijtc-1170	116	11	type	type	NOUN
ijtc-1170	116	12	,	,	PUNCT
ijtc-1170	116	13	namely	namely	ADV
ijtc-1170	116	14	research	research	NOUN
ijtc-1170	116	15	on	on	ADP
ijtc-1170	116	16	causal	causal	ADJ
ijtc-1170	116	17	relationships	relationship	NOUN
ijtc-1170	116	18	of	of	ADP
ijtc-1170	116	19	three	three	NUM
ijtc-1170	116	20	or	or	CCONJ
ijtc-1170	116	21	more	more	ADV
ijtc-1170	116	22	independent	independent	ADJ
ijtc-1170	116	23	variables	variable	NOUN
ijtc-1170	116	24	and	and	CCONJ
ijtc-1170	116	25	a	a	DET
ijtc-1170	116	26	dependent	dependent	ADJ
ijtc-1170	116	27	variable	variable	NOUN
ijtc-1170	116	28	to	to	PART
ijtc-1170	116	29	see	see	VERB
ijtc-1170	116	30	the	the	DET
ijtc-1170	116	31	influence	influence	NOUN
ijtc-1170	116	32	between	between	ADP
ijtc-1170	116	33	the	the	DET
ijtc-1170	116	34	independent	independent	ADJ
ijtc-1170	116	35	and	and	CCONJ
ijtc-1170	116	36	dependent	dependent	ADJ
ijtc-1170	116	37	variables	variable	NOUN
ijtc-1170	116	38	(	(	PUNCT
ijtc-1170	116	39	ilarrahmah	ilarrahmah	NOUN
ijtc-1170	116	40	&	&	CCONJ
ijtc-1170	116	41	susanti	susanti	PROPN
ijtc-1170	116	42	,	,	PUNCT
ijtc-1170	116	43	2021	2021	NUM
ijtc-1170	116	44	)	)	PUNCT
ijtc-1170	116	45	.	.	PUNCT
ijtc-1170	117	1	the	the	DET
ijtc-1170	117	2	conceptual	conceptual	ADJ
ijtc-1170	117	3	framework	framework	NOUN
ijtc-1170	117	4	is	be	AUX
ijtc-1170	117	5	a	a	DET
ijtc-1170	117	6	description	description	NOUN
ijtc-1170	117	7	of	of	ADP
ijtc-1170	117	8	the	the	DET
ijtc-1170	117	9	variable	variable	ADJ
ijtc-1170	117	10	concepts	concept	NOUN
ijtc-1170	117	11	that	that	PRON
ijtc-1170	117	12	will	will	AUX
ijtc-1170	117	13	be	be	AUX
ijtc-1170	117	14	used	use	VERB
ijtc-1170	117	15	in	in	ADP
ijtc-1170	117	16	a	a	DET
ijtc-1170	117	17	research	research	NOUN
ijtc-1170	117	18	,	,	PUNCT
ijtc-1170	117	19	which	which	PRON
ijtc-1170	117	20	connects	connect	VERB
ijtc-1170	117	21	the	the	DET
ijtc-1170	117	22	influence	influence	NOUN
ijtc-1170	117	23	between	between	ADP
ijtc-1170	117	24	the	the	DET
ijtc-1170	117	25	independent	independent	ADJ
ijtc-1170	117	26	and	and	CCONJ
ijtc-1170	117	27	dependent	dependent	ADJ
ijtc-1170	117	28	variables	variable	NOUN
ijtc-1170	117	29	in	in	ADP
ijtc-1170	117	30	this	this	DET
ijtc-1170	117	31	research	research	NOUN
ijtc-1170	117	32	which	which	PRON
ijtc-1170	117	33	can	can	AUX
ijtc-1170	117	34	be	be	AUX
ijtc-1170	117	35	described	describe	VERB
ijtc-1170	117	36	in	in	ADP
ijtc-1170	117	37	a	a	DET
ijtc-1170	117	38	conceptual	conceptual	ADJ
ijtc-1170	117	39	framework	framework	NOUN
ijtc-1170	117	40	(	(	PUNCT
ijtc-1170	117	41	tarigan	tarigan	VERB
ijtc-1170	117	42	et	et	PROPN
ijtc-1170	117	43	al	al	PROPN
ijtc-1170	117	44	.	.	PROPN
ijtc-1170	117	45	,	,	PUNCT
ijtc-1170	117	46	2023	2023	NUM
ijtc-1170	117	47	)	)	PUNCT
ijtc-1170	117	48	.	.	PUNCT
ijtc-1170	118	1	based	base	VERB
ijtc-1170	118	2	on	on	ADP
ijtc-1170	118	3	the	the	DET
ijtc-1170	118	4	results	result	NOUN
ijtc-1170	118	5	of	of	ADP
ijtc-1170	118	6	previous	previous	ADJ
ijtc-1170	118	7	research	research	NOUN
ijtc-1170	118	8	and	and	CCONJ
ijtc-1170	118	9	theoretical	theoretical	ADJ
ijtc-1170	118	10	studies	study	NOUN
ijtc-1170	118	11	,	,	PUNCT
ijtc-1170	118	12	the	the	DET
ijtc-1170	118	13	conceptual	conceptual	ADJ
ijtc-1170	118	14	framework	framework	NOUN
ijtc-1170	118	15	in	in	ADP
ijtc-1170	118	16	this	this	DET
ijtc-1170	118	17	research	research	NOUN
ijtc-1170	118	18	is	be	AUX
ijtc-1170	118	19	as	as	SCONJ
ijtc-1170	118	20	follows	follow	VERB
ijtc-1170	118	21	:	:	PUNCT
ijtc-1170	118	22	figure	figure	NOUN
ijtc-1170	118	23	1	1	NUM
ijtc-1170	118	24	.	.	PUNCT
ijtc-1170	118	25	conceptual	conceptual	ADJ
ijtc-1170	118	26	framework	framework	NOUN
ijtc-1170	118	27	ability	ability	NOUN
ijtc-1170	118	28	to	to	PART
ijtc-1170	118	29	prepare	prepare	VERB
ijtc-1170	118	30	financial	financial	ADJ
ijtc-1170	118	31	reports	report	NOUN
ijtc-1170	118	32	and	and	CCONJ
ijtc-1170	118	33	financial	financial	ADJ
ijtc-1170	118	34	performance	performance	NOUN
ijtc-1170	118	35	msmes	msme	NOUN
ijtc-1170	118	36	msme	msme	NOUN
ijtc-1170	118	37	entrepreneurs	entrepreneur	NOUN
ijtc-1170	118	38	who	who	PRON
ijtc-1170	118	39	have	have	VERB
ijtc-1170	118	40	the	the	DET
ijtc-1170	118	41	ability	ability	NOUN
ijtc-1170	118	42	to	to	PART
ijtc-1170	118	43	prepare	prepare	VERB
ijtc-1170	118	44	financial	financial	ADJ
ijtc-1170	118	45	reports	report	NOUN
ijtc-1170	118	46	properly	properly	ADV
ijtc-1170	118	47	in	in	ADP
ijtc-1170	118	48	accordance	accordance	NOUN
ijtc-1170	118	49	with	with	ADP
ijtc-1170	118	50	financial	financial	ADJ
ijtc-1170	118	51	accounting	accounting	NOUN
ijtc-1170	118	52	standards	standard	NOUN
ijtc-1170	118	53	will	will	AUX
ijtc-1170	118	54	be	be	AUX
ijtc-1170	118	55	wiser	wise	ADJ
ijtc-1170	118	56	in	in	ADP
ijtc-1170	118	57	channeling	channel	VERB
ijtc-1170	118	58	the	the	DET
ijtc-1170	118	59	funds	fund	NOUN
ijtc-1170	118	60	they	they	PRON
ijtc-1170	118	61	have	have	VERB
ijtc-1170	118	62	to	to	PART
ijtc-1170	118	63	advance	advance	VERB
ijtc-1170	118	64	their	their	PRON
ijtc-1170	118	65	business	business	NOUN
ijtc-1170	118	66	and	and	CCONJ
ijtc-1170	118	67	become	become	VERB
ijtc-1170	118	68	calculation	calculation	NOUN
ijtc-1170	118	69	data	datum	NOUN
ijtc-1170	118	70	in	in	ADP
ijtc-1170	118	71	determining	determine	VERB
ijtc-1170	118	72	how	how	SCONJ
ijtc-1170	118	73	much	much	ADJ
ijtc-1170	118	74	capital	capital	NOUN
ijtc-1170	118	75	must	must	AUX
ijtc-1170	118	76	be	be	AUX
ijtc-1170	118	77	spent	spend	VERB
ijtc-1170	118	78	and	and	CCONJ
ijtc-1170	118	79	how	how	SCONJ
ijtc-1170	118	80	much	much	ADJ
ijtc-1170	118	81	profit	profit	NOUN
ijtc-1170	118	82	they	they	PRON
ijtc-1170	118	83	will	will	AUX
ijtc-1170	118	84	get	get	AUX
ijtc-1170	118	85	(	(	PUNCT
ijtc-1170	118	86	winarso	winarso	PROPN
ijtc-1170	118	87	&	&	CCONJ
ijtc-1170	118	88	kurniawati	kurniawati	PROPN
ijtc-1170	118	89	,	,	PUNCT
ijtc-1170	118	90	2022	2022	NUM
ijtc-1170	118	91	)	)	PUNCT
ijtc-1170	118	92	.	.	PUNCT
ijtc-1170	119	1	previous	previous	ADJ
ijtc-1170	119	2	research	research	NOUN
ijtc-1170	119	3	examined	examine	VERB
ijtc-1170	119	4	by	by	ADP
ijtc-1170	119	5	(	(	PUNCT
ijtc-1170	119	6	rinofah	rinofah	VERB
ijtc-1170	119	7	et	et	PROPN
ijtc-1170	119	8	al	al	PROPN
ijtc-1170	119	9	.	.	PROPN
ijtc-1170	119	10	,	,	PUNCT
ijtc-1170	119	11	2022	2022	NUM
ijtc-1170	119	12	)	)	PUNCT
ijtc-1170	119	13	stated	state	VERB
ijtc-1170	119	14	that	that	SCONJ
ijtc-1170	119	15	the	the	DET
ijtc-1170	119	16	ability	ability	NOUN
ijtc-1170	119	17	to	to	PART
ijtc-1170	119	18	prepare	prepare	VERB
ijtc-1170	119	19	financial	financial	ADJ
ijtc-1170	119	20	reports	report	NOUN
ijtc-1170	119	21	variable	variable	NOUN
ijtc-1170	119	22	had	have	VERB
ijtc-1170	119	23	a	a	DET
ijtc-1170	119	24	positive	positive	ADJ
ijtc-1170	119	25	and	and	CCONJ
ijtc-1170	119	26	significant	significant	ADJ
ijtc-1170	119	27	influence	influence	NOUN
ijtc-1170	119	28	on	on	ADP
ijtc-1170	119	29	the	the	DET
ijtc-1170	119	30	financial	financial	ADJ
ijtc-1170	119	31	performance	performance	NOUN
ijtc-1170	119	32	variable	variable	NOUN
ijtc-1170	119	33	.	.	PUNCT
ijtc-1170	120	1	h1	h1	PROPN
ijtc-1170	120	2	:	:	PUNCT
ijtc-1170	120	3	ability	ability	NOUN
ijtc-1170	120	4	to	to	PART
ijtc-1170	120	5	prepare	prepare	VERB
ijtc-1170	120	6	financial	financial	ADJ
ijtc-1170	120	7	reports	report	NOUN
ijtc-1170	120	8	positive	positive	ADJ
ijtc-1170	120	9	and	and	CCONJ
ijtc-1170	120	10	significant	significant	ADJ
ijtc-1170	120	11	effect	effect	NOUN
ijtc-1170	120	12	on	on	ADP
ijtc-1170	120	13	financial	financial	ADJ
ijtc-1170	120	14	performance	performance	NOUN
ijtc-1170	120	15	msmes	msme	NOUN
ijtc-1170	120	16	carried	carry	VERB
ijtc-1170	120	17	out	out	ADP
ijtc-1170	120	18	by	by	ADP
ijtc-1170	120	19	msme	msme	NOUN
ijtc-1170	120	20	entrepreneurs	entrepreneur	NOUN
ijtc-1170	120	21	msmes	msmes	PROPN
ijtc-1170	120	22	in	in	ADP
ijtc-1170	120	23	medan	medan	PROPN
ijtc-1170	120	24	city	city	PROPN
ijtc-1170	120	25	.	.	PUNCT
ijtc-1170	121	1	ability	ability	NOUN
ijtc-1170	121	2	to	to	PART
ijtc-1170	121	3	prepare	prepare	VERB
ijtc-1170	121	4	financial	financial	ADJ
ijtc-1170	121	5	reports	report	NOUN
ijtc-1170	121	6	financial	financial	ADJ
ijtc-1170	121	7	literacy	literacy	NOUN
ijtc-1170	121	8	financial	financial	ADJ
ijtc-1170	121	9	inclusion	inclusion	NOUN
ijtc-1170	121	10	financial	financial	ADJ
ijtc-1170	121	11	performance	performance	NOUN
ijtc-1170	121	12	h4	h4	PROPN
ijtc-1170	121	13	h1	h1	PROPN
ijtc-1170	121	14	h2	h2	PROPN
ijtc-1170	121	15	h3	h3	NOUN
ijtc-1170	121	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1170	121	17	analysis	analysis	NOUN
ijtc-1170	121	18	of	of	ADP
ijtc-1170	121	19	the	the	DET
ijtc-1170	121	20	influence	influence	NOUN
ijtc-1170	121	21	of	of	ADP
ijtc-1170	121	22	the	the	DET
ijtc-1170	121	23	ability	ability	NOUN
ijtc-1170	121	24	to	to	PART
ijtc-1170	121	25	prepare	prepare	VERB
ijtc-1170	121	26	financial	financial	ADJ
ijtc-1170	121	27	reports	report	NOUN
ijtc-1170	121	28	,	,	PUNCT
ijtc-1170	121	29	financial	financial	ADJ
ijtc-1170	121	30	literacy	literacy	NOUN
ijtc-1170	121	31	and	and	CCONJ
ijtc-1170	121	32	financial	financial	ADJ
ijtc-1170	121	33	inclusion	inclusion	NOUN
ijtc-1170	121	34	on	on	ADP
ijtc-1170	121	35	the	the	DET
ijtc-1170	121	36	financial	financial	ADJ
ijtc-1170	121	37	performance	performance	NOUN
ijtc-1170	121	38	of	of	ADP
ijtc-1170	121	39	msmes	msme	NOUN
ijtc-1170	121	40	hutabarat	hutabarat	PROPN
ijtc-1170	121	41	,	,	PUNCT
ijtc-1170	121	42	widiyastuti	widiyastuti	NOUN
ijtc-1170	121	43	,	,	PUNCT
ijtc-1170	121	44	duffin	duffin	NOUN
ijtc-1170	121	45	,	,	PUNCT
ijtc-1170	121	46	and	and	CCONJ
ijtc-1170	121	47	ervina	ervina	VERB
ijtc-1170	121	48	525	525	NUM
ijtc-1170	121	49	|	|	ADV
ijtc-1170	121	50	ilomata	ilomata	PROPN
ijtc-1170	121	51	international	international	ADJ
ijtc-1170	121	52	journal	journal	NOUN
ijtc-1170	121	53	of	of	ADP
ijtc-1170	121	54	tax	tax	PROPN
ijtc-1170	121	55	&	&	CCONJ
ijtc-1170	121	56	accounting	account	VERB
ijtc-1170	121	57	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1170	121	58	financial	financial	ADJ
ijtc-1170	121	59	literacy	literacy	NOUN
ijtc-1170	121	60	and	and	CCONJ
ijtc-1170	121	61	financial	financial	ADJ
ijtc-1170	121	62	performance	performance	NOUN
ijtc-1170	121	63	msmes	msme	NOUN
ijtc-1170	121	64	financial	financial	ADJ
ijtc-1170	121	65	literacy	literacy	NOUN
ijtc-1170	121	66	is	be	AUX
ijtc-1170	121	67	very	very	ADV
ijtc-1170	121	68	important	important	ADJ
ijtc-1170	121	69	,	,	PUNCT
ijtc-1170	121	70	msmes	msme	NOUN
ijtc-1170	121	71	clearly	clearly	ADV
ijtc-1170	121	72	need	need	VERB
ijtc-1170	121	73	to	to	PART
ijtc-1170	121	74	learn	learn	VERB
ijtc-1170	121	75	financial	financial	ADJ
ijtc-1170	121	76	literacy	literacy	NOUN
ijtc-1170	121	77	so	so	SCONJ
ijtc-1170	121	78	they	they	PRON
ijtc-1170	121	79	can	can	AUX
ijtc-1170	121	80	manage	manage	VERB
ijtc-1170	121	81	their	their	PRON
ijtc-1170	121	82	finances	finance	NOUN
ijtc-1170	121	83	effectively	effectively	ADV
ijtc-1170	121	84	.	.	PUNCT
ijtc-1170	122	1	without	without	ADP
ijtc-1170	122	2	good	good	ADJ
ijtc-1170	122	3	financial	financial	ADJ
ijtc-1170	122	4	literacy	literacy	NOUN
ijtc-1170	122	5	,	,	PUNCT
ijtc-1170	122	6	these	these	DET
ijtc-1170	122	7	msmes	msme	NOUN
ijtc-1170	122	8	can	can	AUX
ijtc-1170	122	9	not	not	PART
ijtc-1170	122	10	make	make	VERB
ijtc-1170	122	11	the	the	DET
ijtc-1170	122	12	right	right	ADJ
ijtc-1170	122	13	management	management	NOUN
ijtc-1170	122	14	decisions	decision	NOUN
ijtc-1170	122	15	based	base	VERB
ijtc-1170	122	16	on	on	ADP
ijtc-1170	122	17	their	their	PRON
ijtc-1170	122	18	financial	financial	ADJ
ijtc-1170	122	19	situation	situation	NOUN
ijtc-1170	122	20	(	(	PUNCT
ijtc-1170	122	21	saskia	saskia	PROPN
ijtc-1170	122	22	&	&	CCONJ
ijtc-1170	122	23	yulhendri	yulhendri	PROPN
ijtc-1170	122	24	,	,	PUNCT
ijtc-1170	122	25	2020	2020	NUM
ijtc-1170	122	26	)	)	PUNCT
ijtc-1170	122	27	.	.	PUNCT
ijtc-1170	123	1	previous	previous	ADJ
ijtc-1170	123	2	research	research	NOUN
ijtc-1170	123	3	researched	research	VERB
ijtc-1170	123	4	by	by	ADP
ijtc-1170	123	5	(	(	PUNCT
ijtc-1170	123	6	kasendah	kasendah	PROPN
ijtc-1170	123	7	&	&	CCONJ
ijtc-1170	123	8	wijayangka	wijayangka	PROPN
ijtc-1170	123	9	,	,	PUNCT
ijtc-1170	123	10	2019	2019	NUM
ijtc-1170	123	11	)	)	PUNCT
ijtc-1170	123	12	states	state	VERB
ijtc-1170	123	13	that	that	SCONJ
ijtc-1170	123	14	the	the	DET
ijtc-1170	123	15	financial	financial	ADJ
ijtc-1170	123	16	literacy	literacy	NOUN
ijtc-1170	123	17	variable	variable	NOUN
ijtc-1170	123	18	has	have	VERB
ijtc-1170	123	19	a	a	DET
ijtc-1170	123	20	positive	positive	ADJ
ijtc-1170	123	21	and	and	CCONJ
ijtc-1170	123	22	significant	significant	ADJ
ijtc-1170	123	23	effect	effect	NOUN
ijtc-1170	123	24	on	on	ADP
ijtc-1170	123	25	the	the	DET
ijtc-1170	123	26	financial	financial	ADJ
ijtc-1170	123	27	performance	performance	NOUN
ijtc-1170	123	28	variable	variable	NOUN
ijtc-1170	123	29	.	.	PUNCT
ijtc-1170	124	1	h2	h2	NOUN
ijtc-1170	124	2	:	:	PUNCT
ijtc-1170	124	3	financial	financial	ADJ
ijtc-1170	124	4	literacy	literacy	NOUN
ijtc-1170	124	5	positive	positive	ADJ
ijtc-1170	124	6	and	and	CCONJ
ijtc-1170	124	7	significant	significant	ADJ
ijtc-1170	124	8	effect	effect	NOUN
ijtc-1170	124	9	on	on	ADP
ijtc-1170	124	10	financial	financial	ADJ
ijtc-1170	124	11	performance	performance	NOUN
ijtc-1170	124	12	msmes	msme	NOUN
ijtc-1170	124	13	carried	carry	VERB
ijtc-1170	124	14	out	out	ADP
ijtc-1170	124	15	by	by	ADP
ijtc-1170	124	16	msme	msme	NOUN
ijtc-1170	124	17	entrepreneurs	entrepreneur	NOUN
ijtc-1170	124	18	msmes	msmes	PROPN
ijtc-1170	124	19	in	in	ADP
ijtc-1170	124	20	medan	medan	PROPN
ijtc-1170	124	21	city	city	PROPN
ijtc-1170	124	22	.	.	PUNCT
ijtc-1170	125	1	financial	financial	ADJ
ijtc-1170	125	2	inclusion	inclusion	NOUN
ijtc-1170	125	3	and	and	CCONJ
ijtc-1170	125	4	financial	financial	ADJ
ijtc-1170	125	5	performance	performance	NOUN
ijtc-1170	125	6	msmes	msme	NOUN
ijtc-1170	125	7	financial	financial	ADJ
ijtc-1170	125	8	inclusion	inclusion	NOUN
ijtc-1170	125	9	is	be	AUX
ijtc-1170	125	10	needed	need	VERB
ijtc-1170	125	11	by	by	ADP
ijtc-1170	125	12	msme	msme	NOUN
ijtc-1170	125	13	players	player	NOUN
ijtc-1170	125	14	to	to	PART
ijtc-1170	125	15	get	get	VERB
ijtc-1170	125	16	convenience	convenience	NOUN
ijtc-1170	125	17	in	in	ADP
ijtc-1170	125	18	everything	everything	PRON
ijtc-1170	125	19	business	business	NOUN
ijtc-1170	125	20	processes	process	NOUN
ijtc-1170	125	21	.	.	PUNCT
ijtc-1170	126	1	one	one	NUM
ijtc-1170	126	2	supporting	support	VERB
ijtc-1170	126	3	factor	factor	NOUN
ijtc-1170	126	4	for	for	ADP
ijtc-1170	126	5	a	a	DET
ijtc-1170	126	6	business	business	NOUN
ijtc-1170	126	7	is	be	AUX
ijtc-1170	126	8	capital	capital	NOUN
ijtc-1170	126	9	(	(	PUNCT
ijtc-1170	126	10	mali	mali	VERB
ijtc-1170	126	11	,	,	PUNCT
ijtc-1170	126	12	2023	2023	NUM
ijtc-1170	126	13	)	)	PUNCT
ijtc-1170	126	14	.	.	PUNCT
ijtc-1170	127	1	previous	previous	ADJ
ijtc-1170	127	2	research	research	NOUN
ijtc-1170	127	3	conducted	conduct	VERB
ijtc-1170	127	4	by	by	ADP
ijtc-1170	127	5	(	(	PUNCT
ijtc-1170	127	6	ahmad	ahmad	PROPN
ijtc-1170	127	7	et	et	PROPN
ijtc-1170	127	8	al	al	PROPN
ijtc-1170	127	9	.	.	PROPN
ijtc-1170	127	10	,	,	PUNCT
ijtc-1170	127	11	2023	2023	NUM
ijtc-1170	127	12	)	)	PUNCT
ijtc-1170	127	13	stated	state	VERB
ijtc-1170	127	14	that	that	SCONJ
ijtc-1170	127	15	the	the	DET
ijtc-1170	127	16	financial	financial	ADJ
ijtc-1170	127	17	inclusion	inclusion	NOUN
ijtc-1170	127	18	variable	variable	NOUN
ijtc-1170	127	19	had	have	VERB
ijtc-1170	127	20	a	a	DET
ijtc-1170	127	21	positive	positive	ADJ
ijtc-1170	127	22	and	and	CCONJ
ijtc-1170	127	23	significant	significant	ADJ
ijtc-1170	127	24	effect	effect	NOUN
ijtc-1170	127	25	on	on	ADP
ijtc-1170	127	26	the	the	DET
ijtc-1170	127	27	financial	financial	ADJ
ijtc-1170	127	28	performance	performance	NOUN
ijtc-1170	127	29	variable	variable	NOUN
ijtc-1170	127	30	.	.	PUNCT
ijtc-1170	128	1	h3	h3	NOUN
ijtc-1170	128	2	.	.	PUNCT
ijtc-1170	129	1	financial	financial	ADJ
ijtc-1170	129	2	inclusion	inclusion	NOUN
ijtc-1170	129	3	positive	positive	ADJ
ijtc-1170	129	4	and	and	CCONJ
ijtc-1170	129	5	significant	significant	ADJ
ijtc-1170	129	6	effect	effect	NOUN
ijtc-1170	129	7	on	on	ADP
ijtc-1170	129	8	financial	financial	ADJ
ijtc-1170	129	9	performance	performance	NOUN
ijtc-1170	129	10	msmes	msme	NOUN
ijtc-1170	129	11	carried	carry	VERB
ijtc-1170	129	12	out	out	ADP
ijtc-1170	129	13	by	by	ADP
ijtc-1170	129	14	msme	msme	NOUN
ijtc-1170	129	15	entrepreneurs	entrepreneur	NOUN
ijtc-1170	129	16	msmes	msmes	PROPN
ijtc-1170	129	17	in	in	ADP
ijtc-1170	129	18	medan	medan	PROPN
ijtc-1170	129	19	city	city	PROPN
ijtc-1170	129	20	.	.	PUNCT
ijtc-1170	130	1	ability	ability	NOUN
ijtc-1170	130	2	to	to	PART
ijtc-1170	130	3	prepare	prepare	VERB
ijtc-1170	130	4	financial	financial	ADJ
ijtc-1170	130	5	reports	report	NOUN
ijtc-1170	130	6	,	,	PUNCT
ijtc-1170	130	7	financial	financial	ADJ
ijtc-1170	130	8	literacy	literacy	NOUN
ijtc-1170	130	9	,	,	PUNCT
ijtc-1170	130	10	and	and	CCONJ
ijtc-1170	130	11	financial	financial	ADJ
ijtc-1170	130	12	inclusion	inclusion	NOUN
ijtc-1170	130	13	in	in	ADP
ijtc-1170	130	14	this	this	DET
ijtc-1170	130	15	research	research	NOUN
ijtc-1170	130	16	,	,	PUNCT
ijtc-1170	130	17	the	the	DET
ijtc-1170	130	18	three	three	NUM
ijtc-1170	130	19	variables	variable	NOUN
ijtc-1170	130	20	will	will	AUX
ijtc-1170	130	21	be	be	AUX
ijtc-1170	130	22	carried	carry	VERB
ijtc-1170	130	23	out	out	ADP
ijtc-1170	130	24	simultaneously	simultaneously	ADV
ijtc-1170	130	25	and	and	CCONJ
ijtc-1170	130	26	their	their	PRON
ijtc-1170	130	27	relationship	relationship	NOUN
ijtc-1170	130	28	will	will	AUX
ijtc-1170	130	29	influence	influence	VERB
ijtc-1170	130	30	the	the	DET
ijtc-1170	130	31	financial	financial	ADJ
ijtc-1170	130	32	performance	performance	NOUN
ijtc-1170	130	33	variable	variable	NOUN
ijtc-1170	130	34	.	.	PUNCT
ijtc-1170	131	1	h4	h4	NOUN
ijtc-1170	131	2	:	:	PUNCT
ijtc-1170	131	3	ability	ability	NOUN
ijtc-1170	131	4	to	to	PART
ijtc-1170	131	5	prepare	prepare	VERB
ijtc-1170	131	6	financial	financial	ADJ
ijtc-1170	131	7	reports	report	NOUN
ijtc-1170	131	8	,	,	PUNCT
ijtc-1170	131	9	financial	financial	ADJ
ijtc-1170	131	10	literacy	literacy	NOUN
ijtc-1170	131	11	,	,	PUNCT
ijtc-1170	131	12	and	and	CCONJ
ijtc-1170	131	13	financial	financial	ADJ
ijtc-1170	131	14	inclusion	inclusion	NOUN
ijtc-1170	131	15	simultaneously	simultaneously	ADV
ijtc-1170	131	16	positive	positive	ADJ
ijtc-1170	131	17	and	and	CCONJ
ijtc-1170	131	18	significant	significant	ADJ
ijtc-1170	131	19	effect	effect	NOUN
ijtc-1170	131	20	on	on	ADP
ijtc-1170	131	21	financial	financial	ADJ
ijtc-1170	131	22	performance	performance	NOUN
ijtc-1170	131	23	msmes	msme	NOUN
ijtc-1170	131	24	carried	carry	VERB
ijtc-1170	131	25	out	out	ADP
ijtc-1170	131	26	by	by	ADP
ijtc-1170	131	27	msme	msme	NOUN
ijtc-1170	131	28	entrepreneurs	entrepreneur	NOUN
ijtc-1170	131	29	msmes	msmes	PROPN
ijtc-1170	131	30	in	in	ADP
ijtc-1170	131	31	medan	medan	PROPN
ijtc-1170	131	32	city	city	PROPN
ijtc-1170	131	33	.	.	PUNCT
ijtc-1170	132	1	research	research	NOUN
ijtc-1170	132	2	about	about	ADP
ijtc-1170	132	3	the	the	DET
ijtc-1170	132	4	influence	influence	NOUN
ijtc-1170	132	5	of	of	ADP
ijtc-1170	132	6	the	the	DET
ijtc-1170	132	7	ability	ability	NOUN
ijtc-1170	132	8	to	to	PART
ijtc-1170	132	9	prepare	prepare	VERB
ijtc-1170	132	10	financial	financial	ADJ
ijtc-1170	132	11	reports	report	NOUN
ijtc-1170	132	12	,	,	PUNCT
ijtc-1170	132	13	financial	financial	ADJ
ijtc-1170	132	14	literacy	literacy	NOUN
ijtc-1170	132	15	and	and	CCONJ
ijtc-1170	132	16	financial	financial	ADJ
ijtc-1170	132	17	inclusion	inclusion	NOUN
ijtc-1170	132	18	on	on	ADP
ijtc-1170	132	19	the	the	DET
ijtc-1170	132	20	financial	financial	ADJ
ijtc-1170	132	21	performance	performance	NOUN
ijtc-1170	132	22	of	of	ADP
ijtc-1170	132	23	msmes	msme	NOUN
ijtc-1170	132	24	has	have	AUX
ijtc-1170	132	25	been	be	AUX
ijtc-1170	132	26	carried	carry	VERB
ijtc-1170	132	27	out	out	ADP
ijtc-1170	132	28	by	by	ADP
ijtc-1170	132	29	many	many	ADJ
ijtc-1170	132	30	previous	previous	ADJ
ijtc-1170	132	31	researchers	researcher	NOUN
ijtc-1170	132	32	.	.	PUNCT
ijtc-1170	133	1	research	research	NOUN
ijtc-1170	133	2	result	result	NOUN
ijtc-1170	133	3	by	by	ADP
ijtc-1170	133	4	(	(	PUNCT
ijtc-1170	133	5	triana	triana	PROPN
ijtc-1170	133	6	&	&	CCONJ
ijtc-1170	133	7	syera	syera	NOUN
ijtc-1170	133	8	,	,	PUNCT
ijtc-1170	133	9	2023	2023	NUM
ijtc-1170	133	10	)	)	PUNCT
ijtc-1170	133	11	showed	show	VERB
ijtc-1170	133	12	that	that	SCONJ
ijtc-1170	133	13	the	the	DET
ijtc-1170	133	14	influence	influence	NOUN
ijtc-1170	133	15	of	of	ADP
ijtc-1170	133	16	the	the	DET
ijtc-1170	133	17	ability	ability	NOUN
ijtc-1170	133	18	to	to	PART
ijtc-1170	133	19	prepare	prepare	VERB
ijtc-1170	133	20	financial	financial	ADJ
ijtc-1170	133	21	reports	report	NOUN
ijtc-1170	133	22	positively	positively	ADV
ijtc-1170	133	23	was	be	AUX
ijtc-1170	133	24	n’t	not	PART
ijtc-1170	133	25	significantly	significantly	ADV
ijtc-1170	133	26	on	on	ADP
ijtc-1170	133	27	the	the	DET
ijtc-1170	133	28	financial	financial	ADJ
ijtc-1170	133	29	performance	performance	NOUN
ijtc-1170	133	30	of	of	ADP
ijtc-1170	133	31	msmes	msme	NOUN
ijtc-1170	133	32	,	,	PUNCT
ijtc-1170	133	33	financial	financial	ADJ
ijtc-1170	133	34	literacy	literacy	NOUN
ijtc-1170	133	35	is	be	AUX
ijtc-1170	133	36	a	a	DET
ijtc-1170	133	37	factor	factor	NOUN
ijtc-1170	133	38	that	that	PRON
ijtc-1170	133	39	positively	positively	ADV
ijtc-1170	133	40	and	and	CCONJ
ijtc-1170	133	41	significantly	significantly	ADV
ijtc-1170	133	42	influences	influence	VERB
ijtc-1170	133	43	the	the	DET
ijtc-1170	133	44	financial	financial	ADJ
ijtc-1170	133	45	performance	performance	NOUN
ijtc-1170	133	46	of	of	ADP
ijtc-1170	133	47	msmes	msme	NOUN
ijtc-1170	133	48	in	in	ADP
ijtc-1170	133	49	asahan	asahan	PROPN
ijtc-1170	133	50	district	district	NOUN
ijtc-1170	133	51	,	,	PUNCT
ijtc-1170	133	52	but	but	CCONJ
ijtc-1170	133	53	financial	financial	ADJ
ijtc-1170	133	54	inclusion	inclusion	NOUN
ijtc-1170	133	55	negative	negative	ADJ
ijtc-1170	133	56	was	be	AUX
ijtc-1170	133	57	n’t	not	PART
ijtc-1170	133	58	significant	significant	ADJ
ijtc-1170	133	59	on	on	ADP
ijtc-1170	133	60	the	the	DET
ijtc-1170	133	61	financial	financial	ADJ
ijtc-1170	133	62	performance	performance	NOUN
ijtc-1170	133	63	of	of	ADP
ijtc-1170	133	64	msmes	msme	NOUN
ijtc-1170	133	65	in	in	ADP
ijtc-1170	133	66	asahan	asahan	PROPN
ijtc-1170	133	67	district	district	NOUN
ijtc-1170	133	68	.	.	PUNCT
ijtc-1170	134	1	besides	besides	SCONJ
ijtc-1170	134	2	that	that	DET
ijtc-1170	134	3	research	research	NOUN
ijtc-1170	134	4	result	result	NOUN
ijtc-1170	134	5	by	by	ADP
ijtc-1170	134	6	(	(	PUNCT
ijtc-1170	134	7	marini	marini	PROPN
ijtc-1170	134	8	et	et	PROPN
ijtc-1170	134	9	al	al	PROPN
ijtc-1170	134	10	.	.	PROPN
ijtc-1170	134	11	,	,	PUNCT
ijtc-1170	134	12	2024	2024	NUM
ijtc-1170	134	13	)	)	PUNCT
ijtc-1170	134	14	that	that	SCONJ
ijtc-1170	134	15	financial	financial	ADJ
ijtc-1170	134	16	literacy	literacy	NOUN
ijtc-1170	134	17	is	be	AUX
ijtc-1170	134	18	a	a	DET
ijtc-1170	134	19	factor	factor	NOUN
ijtc-1170	134	20	that	that	PRON
ijtc-1170	134	21	positively	positively	ADV
ijtc-1170	134	22	was	be	AUX
ijtc-1170	134	23	n’t	not	PART
ijtc-1170	134	24	significant	significant	ADJ
ijtc-1170	134	25	influences	influence	NOUN
ijtc-1170	134	26	the	the	DET
ijtc-1170	134	27	financial	financial	ADJ
ijtc-1170	134	28	performance	performance	NOUN
ijtc-1170	134	29	of	of	ADP
ijtc-1170	134	30	msmes	msme	NOUN
ijtc-1170	134	31	,	,	PUNCT
ijtc-1170	134	32	financial	financial	ADJ
ijtc-1170	134	33	inclusion	inclusion	NOUN
ijtc-1170	134	34	negative	negative	ADJ
ijtc-1170	134	35	was	be	AUX
ijtc-1170	134	36	n’t	not	PART
ijtc-1170	134	37	significant	significant	ADJ
ijtc-1170	134	38	on	on	ADP
ijtc-1170	134	39	the	the	DET
ijtc-1170	134	40	financial	financial	ADJ
ijtc-1170	134	41	performance	performance	NOUN
ijtc-1170	134	42	of	of	ADP
ijtc-1170	134	43	msmes	msme	NOUN
ijtc-1170	134	44	in	in	ADP
ijtc-1170	134	45	bengkulu	bengkulu	VERB
ijtc-1170	134	46	city	city	NOUN
ijtc-1170	134	47	.	.	PUNCT
ijtc-1170	135	1	research	research	VERB
ijtc-1170	135	2	the	the	DET
ijtc-1170	135	3	influence	influence	NOUN
ijtc-1170	135	4	of	of	ADP
ijtc-1170	135	5	the	the	DET
ijtc-1170	135	6	ability	ability	NOUN
ijtc-1170	135	7	to	to	PART
ijtc-1170	135	8	prepare	prepare	VERB
ijtc-1170	135	9	financial	financial	ADJ
ijtc-1170	135	10	reports	report	NOUN
ijtc-1170	135	11	,	,	PUNCT
ijtc-1170	135	12	was	be	AUX
ijtc-1170	135	13	a	a	DET
ijtc-1170	135	14	factor	factor	NOUN
ijtc-1170	135	15	that	that	PRON
ijtc-1170	135	16	has	have	VERB
ijtc-1170	135	17	a	a	DET
ijtc-1170	135	18	positive	positive	ADJ
ijtc-1170	135	19	and	and	CCONJ
ijtc-1170	135	20	significant	significant	ADJ
ijtc-1170	135	21	influence	influence	NOUN
ijtc-1170	135	22	on	on	ADP
ijtc-1170	135	23	the	the	DET
ijtc-1170	135	24	financial	financial	ADJ
ijtc-1170	135	25	performance	performance	NOUN
ijtc-1170	135	26	of	of	ADP
ijtc-1170	135	27	msmes	msme	NOUN
ijtc-1170	135	28	,	,	PUNCT
ijtc-1170	135	29	financial	financial	ADJ
ijtc-1170	135	30	literacy	literacy	NOUN
ijtc-1170	135	31	was	be	AUX
ijtc-1170	135	32	a	a	DET
ijtc-1170	135	33	factor	factor	NOUN
ijtc-1170	135	34	that	that	PRON
ijtc-1170	135	35	positively	positively	ADV
ijtc-1170	135	36	and	and	CCONJ
ijtc-1170	135	37	significantly	significantly	ADV
ijtc-1170	135	38	influences	influence	VERB
ijtc-1170	135	39	the	the	DET
ijtc-1170	135	40	financial	financial	ADJ
ijtc-1170	135	41	performance	performance	NOUN
ijtc-1170	135	42	of	of	ADP
ijtc-1170	135	43	msmes	msme	NOUN
ijtc-1170	135	44	in	in	ADP
ijtc-1170	135	45	babat	babat	PROPN
ijtc-1170	135	46	district	district	NOUN
ijtc-1170	135	47	,	,	PUNCT
ijtc-1170	135	48	discovered	discover	VERB
ijtc-1170	135	49	by	by	ADP
ijtc-1170	135	50	(	(	PUNCT
ijtc-1170	135	51	ilarrahmah	ilarrahmah	NOUN
ijtc-1170	135	52	&	&	CCONJ
ijtc-1170	135	53	susanti	susanti	PROPN
ijtc-1170	135	54	,	,	PUNCT
ijtc-1170	135	55	2021	2021	NUM
ijtc-1170	135	56	)	)	PUNCT
ijtc-1170	135	57	.	.	PUNCT
ijtc-1170	136	1	further	further	ADJ
ijtc-1170	136	2	research	research	NOUN
ijtc-1170	136	3	revealed	reveal	VERB
ijtc-1170	136	4	the	the	DET
ijtc-1170	136	5	influence	influence	NOUN
ijtc-1170	136	6	of	of	ADP
ijtc-1170	136	7	financial	financial	ADJ
ijtc-1170	136	8	literacy	literacy	NOUN
ijtc-1170	136	9	significant	significant	ADJ
ijtc-1170	136	10	positive	positive	ADJ
ijtc-1170	136	11	effect	effect	NOUN
ijtc-1170	136	12	on	on	ADP
ijtc-1170	136	13	the	the	DET
ijtc-1170	136	14	financial	financial	ADJ
ijtc-1170	136	15	performance	performance	NOUN
ijtc-1170	136	16	in	in	ADP
ijtc-1170	136	17	gorontalo	gorontalo	ADJ
ijtc-1170	136	18	city	city	NOUN
ijtc-1170	136	19	,	,	PUNCT
ijtc-1170	136	20	and	and	CCONJ
ijtc-1170	136	21	financial	financial	ADJ
ijtc-1170	136	22	inclusion	inclusion	NOUN
ijtc-1170	136	23	significant	significant	ADJ
ijtc-1170	136	24	positive	positive	ADJ
ijtc-1170	136	25	effect	effect	NOUN
ijtc-1170	136	26	on	on	ADP
ijtc-1170	136	27	the	the	DET
ijtc-1170	136	28	financial	financial	ADJ
ijtc-1170	136	29	performance	performance	NOUN
ijtc-1170	136	30	in	in	ADP
ijtc-1170	136	31	gorontalo	gorontalo	ADJ
ijtc-1170	136	32	city	city	NOUN
ijtc-1170	136	33	found	find	VERB
ijtc-1170	136	34	by	by	ADP
ijtc-1170	136	35	(	(	PUNCT
ijtc-1170	136	36	ahmad	ahmad	PROPN
ijtc-1170	136	37	et	et	PROPN
ijtc-1170	136	38	al	al	PROPN
ijtc-1170	136	39	.	.	PROPN
ijtc-1170	136	40	,	,	PUNCT
ijtc-1170	136	41	2023	2023	NUM
ijtc-1170	136	42	)	)	PUNCT
ijtc-1170	136	43	.	.	PUNCT
ijtc-1170	137	1	research	research	NOUN
ijtc-1170	137	2	that	that	SCONJ
ijtc-1170	137	3	the	the	DET
ijtc-1170	137	4	influence	influence	NOUN
ijtc-1170	137	5	of	of	ADP
ijtc-1170	137	6	financial	financial	ADJ
ijtc-1170	137	7	literacy	literacy	NOUN
ijtc-1170	137	8	and	and	CCONJ
ijtc-1170	137	9	financial	financial	ADJ
ijtc-1170	137	10	inclusion	inclusion	NOUN
ijtc-1170	137	11	significant	significant	ADJ
ijtc-1170	137	12	on	on	ADP
ijtc-1170	137	13	the	the	DET
ijtc-1170	137	14	financial	financial	ADJ
ijtc-1170	137	15	performance	performance	NOUN
ijtc-1170	137	16	in	in	ADP
ijtc-1170	137	17	cilegon	cilegon	PROPN
ijtc-1170	137	18	city	city	PROPN
ijtc-1170	137	19	,	,	PUNCT
ijtc-1170	137	20	has	have	AUX
ijtc-1170	137	21	been	be	AUX
ijtc-1170	137	22	discovered	discover	VERB
ijtc-1170	137	23	by	by	ADP
ijtc-1170	137	24	(	(	PUNCT
ijtc-1170	137	25	hasanudin	hasanudin	NOUN
ijtc-1170	137	26	&	&	CCONJ
ijtc-1170	137	27	rahmiyanti	rahmiyanti	NOUN
ijtc-1170	137	28	,	,	PUNCT
ijtc-1170	137	29	2023	2023	NUM
ijtc-1170	137	30	)	)	PUNCT
ijtc-1170	137	31	.	.	PUNCT
ijtc-1170	138	1	research	research	NOUN
ijtc-1170	138	2	conducted	conduct	VERB
ijtc-1170	138	3	(	(	PUNCT
ijtc-1170	138	4	lumenta	lumenta	PROPN
ijtc-1170	138	5	&	&	CCONJ
ijtc-1170	138	6	worang	worang	PROPN
ijtc-1170	138	7	,	,	PUNCT
ijtc-1170	138	8	2019	2019	NUM
ijtc-1170	138	9	)	)	PUNCT
ijtc-1170	138	10	which	which	PRON
ijtc-1170	138	11	states	state	VERB
ijtc-1170	138	12	that	that	SCONJ
ijtc-1170	138	13	financial	financial	ADJ
ijtc-1170	138	14	inclusion	inclusion	NOUN
ijtc-1170	138	15	affects	affect	VERB
ijtc-1170	138	16	financial	financial	ADJ
ijtc-1170	138	17	performance	performance	NOUN
ijtc-1170	138	18	.	.	PUNCT
ijtc-1170	139	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1170	139	2	analysis	analysis	NOUN
ijtc-1170	139	3	of	of	ADP
ijtc-1170	139	4	the	the	DET
ijtc-1170	139	5	influence	influence	NOUN
ijtc-1170	139	6	of	of	ADP
ijtc-1170	139	7	the	the	DET
ijtc-1170	139	8	ability	ability	NOUN
ijtc-1170	139	9	to	to	PART
ijtc-1170	139	10	prepare	prepare	VERB
ijtc-1170	139	11	financial	financial	ADJ
ijtc-1170	139	12	reports	report	NOUN
ijtc-1170	139	13	,	,	PUNCT
ijtc-1170	139	14	financial	financial	ADJ
ijtc-1170	139	15	literacy	literacy	NOUN
ijtc-1170	139	16	and	and	CCONJ
ijtc-1170	139	17	financial	financial	ADJ
ijtc-1170	139	18	inclusion	inclusion	NOUN
ijtc-1170	139	19	on	on	ADP
ijtc-1170	139	20	the	the	DET
ijtc-1170	139	21	financial	financial	ADJ
ijtc-1170	139	22	performance	performance	NOUN
ijtc-1170	139	23	of	of	ADP
ijtc-1170	139	24	msmes	msme	NOUN
ijtc-1170	139	25	hutabarat	hutabarat	PROPN
ijtc-1170	139	26	,	,	PUNCT
ijtc-1170	139	27	widiyastuti	widiyastuti	NOUN
ijtc-1170	139	28	,	,	PUNCT
ijtc-1170	139	29	duffin	duffin	NOUN
ijtc-1170	139	30	,	,	PUNCT
ijtc-1170	139	31	and	and	CCONJ
ijtc-1170	139	32	ervina	ervina	VERB
ijtc-1170	139	33	526	526	NUM
ijtc-1170	139	34	|	|	ADV
ijtc-1170	139	35	ilomata	ilomata	PROPN
ijtc-1170	139	36	international	international	ADJ
ijtc-1170	139	37	journal	journal	NOUN
ijtc-1170	139	38	of	of	ADP
ijtc-1170	139	39	tax	tax	PROPN
ijtc-1170	139	40	&	&	CCONJ
ijtc-1170	139	41	accounting	accounting	PROPN
ijtc-1170	139	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1170	139	43	method	method	NOUN
ijtc-1170	139	44	this	this	DET
ijtc-1170	139	45	research	research	NOUN
ijtc-1170	139	46	method	method	NOUN
ijtc-1170	139	47	is	be	AUX
ijtc-1170	139	48	quantitative	quantitative	ADJ
ijtc-1170	139	49	research	research	NOUN
ijtc-1170	139	50	,	,	PUNCT
ijtc-1170	139	51	testing	test	VERB
ijtc-1170	139	52	hypotheses	hypothesis	NOUN
ijtc-1170	139	53	using	use	VERB
ijtc-1170	139	54	statistics	statistic	NOUN
ijtc-1170	139	55	in	in	ADP
ijtc-1170	139	56	the	the	DET
ijtc-1170	139	57	form	form	NOUN
ijtc-1170	139	58	of	of	ADP
ijtc-1170	139	59	numbers	number	NOUN
ijtc-1170	139	60	and	and	CCONJ
ijtc-1170	139	61	analyzing	analyze	VERB
ijtc-1170	139	62	descriptively	descriptively	ADV
ijtc-1170	139	63	.	.	PUNCT
ijtc-1170	140	1	research	research	NOUN
ijtc-1170	140	2	was	be	AUX
ijtc-1170	140	3	conducted	conduct	VERB
ijtc-1170	140	4	on	on	ADP
ijtc-1170	140	5	msmes	msme	NOUN
ijtc-1170	140	6	in	in	ADP
ijtc-1170	140	7	medan	medan	PROPN
ijtc-1170	140	8	city	city	PROPN
ijtc-1170	140	9	.	.	PUNCT
ijtc-1170	141	1	the	the	DET
ijtc-1170	141	2	population	population	NOUN
ijtc-1170	141	3	of	of	ADP
ijtc-1170	141	4	this	this	DET
ijtc-1170	141	5	research	research	NOUN
ijtc-1170	141	6	is	be	AUX
ijtc-1170	141	7	micro	micro	ADJ
ijtc-1170	141	8	,	,	PUNCT
ijtc-1170	141	9	small	small	ADJ
ijtc-1170	141	10	and	and	CCONJ
ijtc-1170	141	11	medium	medium	ADJ
ijtc-1170	141	12	enterprises	enterprise	NOUN
ijtc-1170	141	13	in	in	ADP
ijtc-1170	141	14	medan	medan	PROPN
ijtc-1170	141	15	city	city	PROPN
ijtc-1170	141	16	who	who	PRON
ijtc-1170	141	17	are	be	AUX
ijtc-1170	141	18	registered	register	VERB
ijtc-1170	141	19	on	on	ADP
ijtc-1170	141	20	the	the	DET
ijtc-1170	141	21	2022	2022	NUM
ijtc-1170	141	22	medan	medan	PROPN
ijtc-1170	141	23	city	city	PROPN
ijtc-1170	141	24	umkm	umkm	NOUN
ijtc-1170	141	25	simdakop	simdakop	PROPN
ijtc-1170	141	26	application	application	NOUN
ijtc-1170	141	27	,	,	PUNCT
ijtc-1170	141	28	totaling	total	VERB
ijtc-1170	141	29	38.343	38.343	NUM
ijtc-1170	141	30	msmes	msme	NOUN
ijtc-1170	141	31	.	.	PUNCT
ijtc-1170	142	1	the	the	DET
ijtc-1170	142	2	variables	variable	NOUN
ijtc-1170	142	3	tested	test	VERB
ijtc-1170	142	4	in	in	ADP
ijtc-1170	142	5	the	the	DET
ijtc-1170	142	6	research	research	NOUN
ijtc-1170	142	7	include	include	VERB
ijtc-1170	142	8	financial	financial	ADJ
ijtc-1170	142	9	performance	performance	NOUN
ijtc-1170	142	10	as	as	ADP
ijtc-1170	142	11	the	the	DET
ijtc-1170	142	12	dependent	dependent	ADJ
ijtc-1170	142	13	variable	variable	NOUN
ijtc-1170	142	14	,	,	PUNCT
ijtc-1170	142	15	and	and	CCONJ
ijtc-1170	142	16	financial	financial	ADJ
ijtc-1170	142	17	performance	performance	NOUN
ijtc-1170	142	18	,	,	PUNCT
ijtc-1170	142	19	financial	financial	ADJ
ijtc-1170	142	20	literacy	literacy	NOUN
ijtc-1170	142	21	,	,	PUNCT
ijtc-1170	142	22	and	and	CCONJ
ijtc-1170	142	23	financial	financial	ADJ
ijtc-1170	142	24	inclusion	inclusion	NOUN
ijtc-1170	142	25	as	as	ADP
ijtc-1170	142	26	the	the	DET
ijtc-1170	142	27	independent	independent	ADJ
ijtc-1170	142	28	variables	variable	NOUN
ijtc-1170	142	29	.	.	PUNCT
ijtc-1170	143	1	the	the	DET
ijtc-1170	143	2	sample	sample	NOUN
ijtc-1170	143	3	selection	selection	NOUN
ijtc-1170	143	4	technique	technique	NOUN
ijtc-1170	143	5	uses	use	VERB
ijtc-1170	143	6	simple	simple	ADJ
ijtc-1170	143	7	random	random	ADJ
ijtc-1170	143	8	sampling	sampling	NOUN
ijtc-1170	143	9	technique	technique	NOUN
ijtc-1170	143	10	.	.	PUNCT
ijtc-1170	144	1	this	this	DET
ijtc-1170	144	2	technique	technique	NOUN
ijtc-1170	144	3	is	be	AUX
ijtc-1170	144	4	used	use	VERB
ijtc-1170	144	5	because	because	SCONJ
ijtc-1170	144	6	the	the	DET
ijtc-1170	144	7	population	population	NOUN
ijtc-1170	144	8	in	in	ADP
ijtc-1170	144	9	this	this	DET
ijtc-1170	144	10	study	study	NOUN
ijtc-1170	144	11	is	be	AUX
ijtc-1170	144	12	quite	quite	ADV
ijtc-1170	144	13	large	large	ADJ
ijtc-1170	144	14	,	,	PUNCT
ijtc-1170	144	15	so	so	ADV
ijtc-1170	144	16	with	with	ADP
ijtc-1170	144	17	this	this	DET
ijtc-1170	144	18	sampling	sampling	NOUN
ijtc-1170	144	19	technique	technique	NOUN
ijtc-1170	144	20	every	every	DET
ijtc-1170	144	21	member	member	NOUN
ijtc-1170	144	22	of	of	ADP
ijtc-1170	144	23	the	the	DET
ijtc-1170	144	24	population	population	NOUN
ijtc-1170	144	25	has	have	VERB
ijtc-1170	144	26	the	the	DET
ijtc-1170	144	27	same	same	ADJ
ijtc-1170	144	28	opportunity	opportunity	NOUN
ijtc-1170	144	29	to	to	PART
ijtc-1170	144	30	become	become	VERB
ijtc-1170	144	31	a	a	DET
ijtc-1170	144	32	sample	sample	NOUN
ijtc-1170	144	33	.	.	PUNCT
ijtc-1170	145	1	the	the	DET
ijtc-1170	145	2	sample	sample	NOUN
ijtc-1170	145	3	size	size	NOUN
ijtc-1170	145	4	for	for	ADP
ijtc-1170	145	5	this	this	DET
ijtc-1170	145	6	research	research	NOUN
ijtc-1170	145	7	was	be	AUX
ijtc-1170	145	8	determined	determine	VERB
ijtc-1170	145	9	using	use	VERB
ijtc-1170	145	10	the	the	DET
ijtc-1170	145	11	slovin	slovin	NOUN
ijtc-1170	145	12	formula	formula	NOUN
ijtc-1170	145	13	.	.	PUNCT
ijtc-1170	146	1	in	in	ADP
ijtc-1170	146	2	quantitative	quantitative	ADJ
ijtc-1170	146	3	research	research	NOUN
ijtc-1170	146	4	with	with	ADP
ijtc-1170	146	5	many	many	ADJ
ijtc-1170	146	6	samples	sample	NOUN
ijtc-1170	146	7	using	use	VERB
ijtc-1170	146	8	the	the	DET
ijtc-1170	146	9	slovin	slovin	NOUN
ijtc-1170	146	10	formula	formula	NOUN
ijtc-1170	146	11	.	.	PUNCT
ijtc-1170	147	1	so	so	ADV
ijtc-1170	147	2	the	the	DET
ijtc-1170	147	3	population	population	NOUN
ijtc-1170	147	4	is	be	AUX
ijtc-1170	147	5	n	n	PRON
ijtc-1170	147	6	=	=	SYM
ijtc-1170	147	7	38.343	38.343	NUM
ijtc-1170	147	8	assuming	assume	VERB
ijtc-1170	147	9	an	an	DET
ijtc-1170	147	10	error	error	NOUN
ijtc-1170	147	11	rate	rate	NOUN
ijtc-1170	147	12	e	e	NOUN
ijtc-1170	147	13	(	(	PUNCT
ijtc-1170	147	14	margin	margin	NOUN
ijtc-1170	147	15	of	of	ADP
ijtc-1170	147	16	error	error	NOUN
ijtc-1170	147	17	)	)	PUNCT
ijtc-1170	147	18	of	of	ADP
ijtc-1170	147	19	10	10	NUM
ijtc-1170	147	20	%	%	NOUN
ijtc-1170	147	21	.	.	PUNCT
ijtc-1170	148	1	so	so	ADV
ijtc-1170	148	2	the	the	DET
ijtc-1170	148	3	total	total	ADJ
ijtc-1170	148	4	sample	sample	NOUN
ijtc-1170	148	5	that	that	PRON
ijtc-1170	148	6	must	must	AUX
ijtc-1170	148	7	be	be	AUX
ijtc-1170	148	8	used	use	VERB
ijtc-1170	148	9	in	in	ADP
ijtc-1170	148	10	this	this	DET
ijtc-1170	148	11	research	research	NOUN
ijtc-1170	148	12	is	be	AUX
ijtc-1170	148	13	as	as	ADV
ijtc-1170	148	14	large	large	ADJ
ijtc-1170	148	15	as	as	ADP
ijtc-1170	148	16	the	the	DET
ijtc-1170	148	17	slovin	slovin	NOUN
ijtc-1170	148	18	formula	formula	NOUN
ijtc-1170	148	19	calculation	calculation	NOUN
ijtc-1170	148	20	:	:	PUNCT
ijtc-1170	148	21	𝑛	𝑛	PROPN
ijtc-1170	148	22	=	=	PUNCT
ijtc-1170	148	23	n	n	PRON
ijtc-1170	148	24	1	1	NUM
ijtc-1170	148	25	+	+	CCONJ
ijtc-1170	148	26	𝑁	𝑁	PROPN
ijtc-1170	148	27	𝑒2	𝑒2	NOUN
ijtc-1170	148	28	𝑛	𝑛	NOUN
ijtc-1170	149	1	=	=	SYM
ijtc-1170	149	2	38.343	38.343	NUM
ijtc-1170	149	3	1	1	NUM
ijtc-1170	149	4	+	+	NUM
ijtc-1170	149	5	38.343	38.343	NUM
ijtc-1170	149	6	(	(	PUNCT
ijtc-1170	149	7	10%)2	10%)2	NUM
ijtc-1170	149	8	𝑛	𝑛	X
ijtc-1170	149	9	=	=	SYM
ijtc-1170	149	10	97.458	97.458	NUM
ijtc-1170	149	11	rounded	round	VERB
ijtc-1170	149	12	to	to	ADP
ijtc-1170	149	13	100	100	NUM
ijtc-1170	149	14	so	so	ADV
ijtc-1170	149	15	,	,	PUNCT
ijtc-1170	149	16	the	the	DET
ijtc-1170	149	17	calculation	calculation	NOUN
ijtc-1170	149	18	above	above	ADV
ijtc-1170	149	19	to	to	PART
ijtc-1170	149	20	find	find	VERB
ijtc-1170	149	21	out	out	ADP
ijtc-1170	149	22	the	the	DET
ijtc-1170	149	23	sample	sample	NOUN
ijtc-1170	149	24	size	size	NOUN
ijtc-1170	149	25	with	with	ADP
ijtc-1170	149	26	an	an	DET
ijtc-1170	149	27	error	error	NOUN
ijtc-1170	149	28	rate	rate	NOUN
ijtc-1170	149	29	of	of	ADP
ijtc-1170	149	30	10	10	NUM
ijtc-1170	149	31	%	%	NOUN
ijtc-1170	149	32	is	be	AUX
ijtc-1170	149	33	as	as	ADV
ijtc-1170	149	34	many	many	ADJ
ijtc-1170	149	35	as	as	ADP
ijtc-1170	149	36	97.458	97.458	NUM
ijtc-1170	149	37	which	which	PRON
ijtc-1170	149	38	is	be	AUX
ijtc-1170	149	39	rounded	round	VERB
ijtc-1170	149	40	up	up	ADP
ijtc-1170	149	41	to	to	PART
ijtc-1170	149	42	100	100	NUM
ijtc-1170	149	43	respondents	respondent	NOUN
ijtc-1170	149	44	.	.	PUNCT
ijtc-1170	150	1	based	base	VERB
ijtc-1170	150	2	on	on	ADP
ijtc-1170	150	3	the	the	DET
ijtc-1170	150	4	calculation	calculation	NOUN
ijtc-1170	150	5	results	result	NOUN
ijtc-1170	150	6	,	,	PUNCT
ijtc-1170	150	7	it	it	PRON
ijtc-1170	150	8	is	be	AUX
ijtc-1170	150	9	known	know	VERB
ijtc-1170	150	10	that	that	SCONJ
ijtc-1170	150	11	the	the	DET
ijtc-1170	150	12	sample	sample	NOUN
ijtc-1170	150	13	used	use	VERB
ijtc-1170	150	14	for	for	ADP
ijtc-1170	150	15	research	research	NOUN
ijtc-1170	150	16	is	be	AUX
ijtc-1170	150	17	100	100	NUM
ijtc-1170	150	18	msme	msme	NOUN
ijtc-1170	150	19	units	unit	NOUN
ijtc-1170	150	20	.	.	PUNCT
ijtc-1170	151	1	this	this	DET
ijtc-1170	151	2	research	research	NOUN
ijtc-1170	151	3	data	datum	NOUN
ijtc-1170	151	4	uses	use	VERB
ijtc-1170	151	5	primary	primary	ADJ
ijtc-1170	151	6	data	datum	NOUN
ijtc-1170	151	7	.	.	PUNCT
ijtc-1170	152	1	data	datum	NOUN
ijtc-1170	152	2	was	be	AUX
ijtc-1170	152	3	obtained	obtain	VERB
ijtc-1170	152	4	by	by	ADP
ijtc-1170	152	5	utilizing	utilize	VERB
ijtc-1170	152	6	data	datum	NOUN
ijtc-1170	152	7	obtained	obtain	VERB
ijtc-1170	152	8	directly	directly	ADV
ijtc-1170	152	9	through	through	ADP
ijtc-1170	152	10	surveys	survey	NOUN
ijtc-1170	152	11	and	and	CCONJ
ijtc-1170	152	12	respondents	respondent	NOUN
ijtc-1170	152	13	'	'	PART
ijtc-1170	152	14	answers	answer	NOUN
ijtc-1170	152	15	to	to	ADP
ijtc-1170	152	16	questionnaires	questionnaire	NOUN
ijtc-1170	152	17	,	,	PUNCT
ijtc-1170	152	18	which	which	PRON
ijtc-1170	152	19	were	be	AUX
ijtc-1170	152	20	distributed	distribute	VERB
ijtc-1170	152	21	directly	directly	ADV
ijtc-1170	152	22	to	to	ADP
ijtc-1170	152	23	respondents	respondent	NOUN
ijtc-1170	152	24	.	.	PUNCT
ijtc-1170	153	1	respondents	respondent	NOUN
ijtc-1170	153	2	'	'	PART
ijtc-1170	153	3	perceptions	perception	NOUN
ijtc-1170	153	4	were	be	AUX
ijtc-1170	153	5	measured	measure	VERB
ijtc-1170	153	6	using	use	VERB
ijtc-1170	153	7	likert	likert	ADJ
ijtc-1170	153	8	scale	scale	NOUN
ijtc-1170	153	9	,	,	PUNCT
ijtc-1170	153	10	consisting	consist	VERB
ijtc-1170	153	11	of	of	ADP
ijtc-1170	153	12	five	five	NUM
ijtc-1170	153	13	categories	category	NOUN
ijtc-1170	153	14	,	,	PUNCT
ijtc-1170	153	15	namely	namely	ADV
ijtc-1170	153	16	strongly	strongly	ADV
ijtc-1170	153	17	disagree	disagree	VERB
ijtc-1170	153	18	(	(	PUNCT
ijtc-1170	153	19	1	1	NUM
ijtc-1170	153	20	)	)	PUNCT
ijtc-1170	153	21	,	,	PUNCT
ijtc-1170	153	22	disagree	disagree	VERB
ijtc-1170	153	23	(	(	PUNCT
ijtc-1170	153	24	2	2	NUM
ijtc-1170	153	25	)	)	PUNCT
ijtc-1170	153	26	,	,	PUNCT
ijtc-1170	153	27	disagree	disagree	VERB
ijtc-1170	153	28	(	(	PUNCT
ijtc-1170	153	29	3	3	NUM
ijtc-1170	153	30	)	)	PUNCT
ijtc-1170	153	31	,	,	PUNCT
ijtc-1170	153	32	agree	agree	VERB
ijtc-1170	153	33	(	(	PUNCT
ijtc-1170	153	34	4	4	NUM
ijtc-1170	153	35	)	)	PUNCT
ijtc-1170	153	36	,	,	PUNCT
ijtc-1170	153	37	and	and	CCONJ
ijtc-1170	153	38	strongly	strongly	ADV
ijtc-1170	153	39	agree	agree	VERB
ijtc-1170	153	40	(	(	PUNCT
ijtc-1170	153	41	5	5	NUM
ijtc-1170	153	42	)	)	PUNCT
ijtc-1170	153	43	.	.	PUNCT
ijtc-1170	154	1	the	the	DET
ijtc-1170	154	2	analytical	analytical	ADJ
ijtc-1170	154	3	method	method	NOUN
ijtc-1170	154	4	processes	process	VERB
ijtc-1170	154	5	data	datum	NOUN
ijtc-1170	154	6	to	to	PART
ijtc-1170	154	7	determine	determine	VERB
ijtc-1170	154	8	validity	validity	NOUN
ijtc-1170	154	9	and	and	CCONJ
ijtc-1170	154	10	reliability	reliability	NOUN
ijtc-1170	154	11	test	test	NOUN
ijtc-1170	154	12	.	.	PUNCT
ijtc-1170	155	1	multiple	multiple	ADJ
ijtc-1170	155	2	linear	linear	ADJ
ijtc-1170	155	3	regression	regression	NOUN
ijtc-1170	155	4	statistical	statistical	ADJ
ijtc-1170	155	5	analysis	analysis	NOUN
ijtc-1170	155	6	tools	tool	NOUN
ijtc-1170	155	7	were	be	AUX
ijtc-1170	155	8	used	use	VERB
ijtc-1170	155	9	and	and	CCONJ
ijtc-1170	155	10	the	the	DET
ijtc-1170	155	11	classical	classical	ADJ
ijtc-1170	155	12	assumptions	assumption	NOUN
ijtc-1170	155	13	of	of	ADP
ijtc-1170	155	14	this	this	DET
ijtc-1170	155	15	research	research	NOUN
ijtc-1170	155	16	were	be	AUX
ijtc-1170	155	17	tested	test	VERB
ijtc-1170	155	18	using	use	VERB
ijtc-1170	155	19	data	datum	NOUN
ijtc-1170	155	20	processing	processing	NOUN
ijtc-1170	155	21	with	with	ADP
ijtc-1170	155	22	the	the	DET
ijtc-1170	155	23	ibm	ibm	PROPN
ijtc-1170	155	24	spss	spss	PROPN
ijtc-1170	155	25	statistics	statistic	NOUN
ijtc-1170	155	26	26	26	NUM
ijtc-1170	155	27	program	program	NOUN
ijtc-1170	155	28	.	.	PUNCT
ijtc-1170	156	1	the	the	DET
ijtc-1170	156	2	data	data	NOUN
ijtc-1170	156	3	analysis	analysis	NOUN
ijtc-1170	156	4	method	method	NOUN
ijtc-1170	156	5	used	use	VERB
ijtc-1170	156	6	in	in	ADP
ijtc-1170	156	7	the	the	DET
ijtc-1170	156	8	research	research	NOUN
ijtc-1170	156	9	is	be	AUX
ijtc-1170	156	10	the	the	DET
ijtc-1170	156	11	multiple	multiple	ADJ
ijtc-1170	156	12	linear	linear	ADJ
ijtc-1170	156	13	regression	regression	NOUN
ijtc-1170	156	14	analysis	analysis	NOUN
ijtc-1170	156	15	method	method	NOUN
ijtc-1170	156	16	.	.	PUNCT
ijtc-1170	157	1	hypothesis	hypothesis	NOUN
ijtc-1170	157	2	testing	testing	NOUN
ijtc-1170	157	3	uses	use	VERB
ijtc-1170	157	4	an	an	DET
ijtc-1170	157	5	individual	individual	ADJ
ijtc-1170	157	6	parameter	parameter	NOUN
ijtc-1170	157	7	significance	significance	NOUN
ijtc-1170	157	8	test	test	NOUN
ijtc-1170	157	9	tool	tool	NOUN
ijtc-1170	157	10	,	,	PUNCT
ijtc-1170	157	11	namely	namely	ADV
ijtc-1170	157	12	the	the	DET
ijtc-1170	157	13	t	t	PROPN
ijtc-1170	157	14	statistical	statistical	ADJ
ijtc-1170	157	15	test	test	NOUN
ijtc-1170	157	16	.	.	PUNCT
ijtc-1170	158	1	at	at	ADP
ijtc-1170	158	2	the	the	DET
ijtc-1170	158	3	same	same	ADJ
ijtc-1170	158	4	time	time	NOUN
ijtc-1170	158	5	,	,	PUNCT
ijtc-1170	158	6	through	through	ADP
ijtc-1170	158	7	the	the	DET
ijtc-1170	158	8	f	f	PROPN
ijtc-1170	158	9	test	test	NOUN
ijtc-1170	158	10	,	,	PUNCT
ijtc-1170	158	11	it	it	PRON
ijtc-1170	158	12	is	be	AUX
ijtc-1170	158	13	also	also	ADV
ijtc-1170	158	14	necessary	necessary	ADJ
ijtc-1170	158	15	to	to	PART
ijtc-1170	158	16	test	test	VERB
ijtc-1170	158	17	the	the	DET
ijtc-1170	158	18	determinant	determinant	ADJ
ijtc-1170	158	19	coefficient	coefficient	NOUN
ijtc-1170	158	20	(	(	PUNCT
ijtc-1170	158	21	r2	r2	PROPN
ijtc-1170	158	22	)	)	PUNCT
ijtc-1170	158	23	.	.	PUNCT
ijtc-1170	159	1	result	result	NOUN
ijtc-1170	159	2	and	and	CCONJ
ijtc-1170	159	3	discussion	discussion	VERB
ijtc-1170	159	4	the	the	DET
ijtc-1170	159	5	results	result	NOUN
ijtc-1170	159	6	of	of	ADP
ijtc-1170	159	7	validity	validity	NOUN
ijtc-1170	159	8	testing	testing	NOUN
ijtc-1170	159	9	are	be	AUX
ijtc-1170	159	10	known	know	VERB
ijtc-1170	159	11	in	in	ADP
ijtc-1170	159	12	each	each	DET
ijtc-1170	159	13	sig	sig	NOUN
ijtc-1170	159	14	result	result	NOUN
ijtc-1170	159	15	statement	statement	NOUN
ijtc-1170	159	16	.	.	PUNCT
ijtc-1170	160	1	(	(	PUNCT
ijtc-1170	160	2	2	2	NUM
ijtc-1170	160	3	-	-	PUNCT
ijtc-1170	160	4	tailed	tail	VERB
ijtc-1170	160	5	)	)	PUNCT
ijtc-1170	160	6	below	below	ADP
ijtc-1170	160	7	0.05	0.05	NUM
ijtc-1170	160	8	which	which	PRON
ijtc-1170	160	9	was	be	AUX
ijtc-1170	160	10	obtained	obtain	VERB
ijtc-1170	160	11	based	base	VERB
ijtc-1170	160	12	on	on	ADP
ijtc-1170	160	13	the	the	DET
ijtc-1170	160	14	criteria	criterion	NOUN
ijtc-1170	160	15	rcount	rcount	VERB
ijtc-1170	160	16	>	>	X
ijtc-1170	161	1	rtable	rtable	PROPN
ijtc-1170	161	2	(	(	PUNCT
ijtc-1170	161	3	0.196	0.196	NUM
ijtc-1170	161	4	)	)	PUNCT
ijtc-1170	161	5	.	.	PUNCT
ijtc-1170	162	1	so	so	ADV
ijtc-1170	162	2	,	,	PUNCT
ijtc-1170	162	3	as	as	ADP
ijtc-1170	162	4	a	a	DET
ijtc-1170	162	5	result	result	NOUN
ijtc-1170	162	6	of	of	ADP
ijtc-1170	162	7	testing	test	VERB
ijtc-1170	162	8	the	the	DET
ijtc-1170	162	9	validity	validity	NOUN
ijtc-1170	162	10	of	of	ADP
ijtc-1170	162	11	this	this	DET
ijtc-1170	162	12	research	research	NOUN
ijtc-1170	162	13	,	,	PUNCT
ijtc-1170	162	14	it	it	PRON
ijtc-1170	162	15	is	be	AUX
ijtc-1170	162	16	known	know	VERB
ijtc-1170	162	17	that	that	SCONJ
ijtc-1170	162	18	each	each	DET
ijtc-1170	162	19	statement	statement	NOUN
ijtc-1170	162	20	on	on	ADP
ijtc-1170	162	21	each	each	DET
ijtc-1170	162	22	variable	variable	ADJ
ijtc-1170	162	23	indicator	indicator	NOUN
ijtc-1170	162	24	of	of	ADP
ijtc-1170	162	25	ability	ability	NOUN
ijtc-1170	162	26	to	to	PART
ijtc-1170	162	27	prepare	prepare	VERB
ijtc-1170	162	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1170	162	29	analysis	analysis	NOUN
ijtc-1170	162	30	of	of	ADP
ijtc-1170	162	31	the	the	DET
ijtc-1170	162	32	influence	influence	NOUN
ijtc-1170	162	33	of	of	ADP
ijtc-1170	162	34	the	the	DET
ijtc-1170	162	35	ability	ability	NOUN
ijtc-1170	162	36	to	to	PART
ijtc-1170	162	37	prepare	prepare	VERB
ijtc-1170	162	38	financial	financial	ADJ
ijtc-1170	162	39	reports	report	NOUN
ijtc-1170	162	40	,	,	PUNCT
ijtc-1170	162	41	financial	financial	ADJ
ijtc-1170	162	42	literacy	literacy	NOUN
ijtc-1170	162	43	and	and	CCONJ
ijtc-1170	162	44	financial	financial	ADJ
ijtc-1170	162	45	inclusion	inclusion	NOUN
ijtc-1170	162	46	on	on	ADP
ijtc-1170	162	47	the	the	DET
ijtc-1170	162	48	financial	financial	ADJ
ijtc-1170	162	49	performance	performance	NOUN
ijtc-1170	162	50	of	of	ADP
ijtc-1170	162	51	msmes	msme	NOUN
ijtc-1170	162	52	hutabarat	hutabarat	PROPN
ijtc-1170	162	53	,	,	PUNCT
ijtc-1170	162	54	widiyastuti	widiyastuti	NOUN
ijtc-1170	162	55	,	,	PUNCT
ijtc-1170	162	56	duffin	duffin	NOUN
ijtc-1170	162	57	,	,	PUNCT
ijtc-1170	162	58	and	and	CCONJ
ijtc-1170	162	59	ervina	ervina	VERB
ijtc-1170	162	60	527	527	NUM
ijtc-1170	162	61	|	|	ADV
ijtc-1170	162	62	ilomata	ilomata	PROPN
ijtc-1170	162	63	international	international	ADJ
ijtc-1170	162	64	journal	journal	NOUN
ijtc-1170	162	65	of	of	ADP
ijtc-1170	162	66	tax	tax	PROPN
ijtc-1170	162	67	&	&	CCONJ
ijtc-1170	162	68	accounting	accounting	PROPN
ijtc-1170	162	69	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1170	162	70	financial	financial	ADJ
ijtc-1170	162	71	reports	report	NOUN
ijtc-1170	162	72	,	,	PUNCT
ijtc-1170	162	73	financial	financial	ADJ
ijtc-1170	162	74	literacy	literacy	NOUN
ijtc-1170	162	75	and	and	CCONJ
ijtc-1170	162	76	financial	financial	ADJ
ijtc-1170	162	77	inclusion	inclusion	NOUN
ijtc-1170	162	78	on	on	ADP
ijtc-1170	162	79	financial	financial	ADJ
ijtc-1170	162	80	performance	performance	NOUN
ijtc-1170	162	81	meets	meet	VERB
ijtc-1170	162	82	the	the	DET
ijtc-1170	162	83	criteria	criterion	NOUN
ijtc-1170	162	84	for	for	ADP
ijtc-1170	162	85	valid	valid	ADJ
ijtc-1170	162	86	data	datum	NOUN
ijtc-1170	162	87	.	.	PUNCT
ijtc-1170	163	1	reliability	reliability	NOUN
ijtc-1170	163	2	testing	testing	NOUN
ijtc-1170	163	3	was	be	AUX
ijtc-1170	163	4	carried	carry	VERB
ijtc-1170	163	5	out	out	ADP
ijtc-1170	163	6	using	use	VERB
ijtc-1170	163	7	cronbach	cronbach	ADJ
ijtc-1170	163	8	alpha	alpha	NOUN
ijtc-1170	163	9	,	,	PUNCT
ijtc-1170	163	10	in	in	ADP
ijtc-1170	163	11	order	order	NOUN
ijtc-1170	163	12	to	to	PART
ijtc-1170	163	13	determine	determine	VERB
ijtc-1170	163	14	the	the	DET
ijtc-1170	163	15	reliability	reliability	NOUN
ijtc-1170	163	16	of	of	ADP
ijtc-1170	163	17	the	the	DET
ijtc-1170	163	18	statements	statement	NOUN
ijtc-1170	163	19	of	of	ADP
ijtc-1170	163	20	the	the	DET
ijtc-1170	163	21	entire	entire	ADJ
ijtc-1170	163	22	questionnaire	questionnaire	NOUN
ijtc-1170	163	23	.	.	PUNCT
ijtc-1170	164	1	table	table	NOUN
ijtc-1170	164	2	1	1	NUM
ijtc-1170	164	3	.	.	PUNCT
ijtc-1170	164	4	reliability	reliability	NOUN
ijtc-1170	164	5	test	test	NOUN
ijtc-1170	164	6	variable	variable	NOUN
ijtc-1170	164	7	cronbach	cronbach	NOUN
ijtc-1170	164	8	's	's	PART
ijtc-1170	164	9	alpha	alpha	NOUN
ijtc-1170	164	10	description	description	NOUN
ijtc-1170	164	11	financial	financial	ADJ
ijtc-1170	164	12	performance	performance	NOUN
ijtc-1170	164	13	0.602	0.602	NUM
ijtc-1170	164	14	reliabel	reliabel	NOUN
ijtc-1170	164	15	ability	ability	NOUN
ijtc-1170	164	16	to	to	PART
ijtc-1170	164	17	prepare	prepare	VERB
ijtc-1170	164	18	financial	financial	ADJ
ijtc-1170	164	19	reports	report	NOUN
ijtc-1170	164	20	0.722	0.722	NUM
ijtc-1170	164	21	reliabel	reliabel	NOUN
ijtc-1170	164	22	financial	financial	ADJ
ijtc-1170	164	23	literacy	literacy	NOUN
ijtc-1170	164	24	0.795	0.795	NUM
ijtc-1170	164	25	reliabel	reliabel	NOUN
ijtc-1170	164	26	financial	financial	ADJ
ijtc-1170	164	27	inclusion	inclusion	NOUN
ijtc-1170	164	28	0.610	0.610	NUM
ijtc-1170	164	29	reliabel	reliabel	NOUN
ijtc-1170	164	30	source	source	NOUN
ijtc-1170	164	31	:	:	PUNCT
ijtc-1170	164	32	data	datum	NOUN
ijtc-1170	164	33	processed	process	VERB
ijtc-1170	164	34	(	(	PUNCT
ijtc-1170	164	35	2024	2024	NUM
ijtc-1170	164	36	)	)	PUNCT
ijtc-1170	164	37	this	this	DET
ijtc-1170	164	38	test	test	NOUN
ijtc-1170	164	39	shows	shows	AUX
ijtc-1170	164	40	cronbach	cronbach	VERB
ijtc-1170	164	41	alpha	alpha	ADJ
ijtc-1170	164	42	result	result	NOUN
ijtc-1170	164	43	for	for	ADP
ijtc-1170	164	44	the	the	DET
ijtc-1170	164	45	financial	financial	ADJ
ijtc-1170	164	46	performance	performance	NOUN
ijtc-1170	164	47	variable	variable	NOUN
ijtc-1170	164	48	of	of	ADP
ijtc-1170	164	49	0.602	0.602	NUM
ijtc-1170	164	50	.	.	PUNCT
ijtc-1170	165	1	the	the	DET
ijtc-1170	165	2	ability	ability	NOUN
ijtc-1170	165	3	to	to	PART
ijtc-1170	165	4	prepare	prepare	VERB
ijtc-1170	165	5	financial	financial	ADJ
ijtc-1170	165	6	reports	report	NOUN
ijtc-1170	165	7	variable	variable	NOUN
ijtc-1170	165	8	is	be	AUX
ijtc-1170	165	9	0.722	0.722	NUM
ijtc-1170	165	10	and	and	CCONJ
ijtc-1170	165	11	the	the	DET
ijtc-1170	165	12	financial	financial	ADJ
ijtc-1170	165	13	literacy	literacy	NOUN
ijtc-1170	165	14	variable	variable	NOUN
ijtc-1170	165	15	is	be	AUX
ijtc-1170	165	16	0.795	0.795	NUM
ijtc-1170	165	17	and	and	CCONJ
ijtc-1170	165	18	financial	financial	ADJ
ijtc-1170	165	19	inclusion	inclusion	NOUN
ijtc-1170	165	20	is	be	AUX
ijtc-1170	165	21	0.610	0.610	NUM
ijtc-1170	165	22	.	.	PUNCT
ijtc-1170	166	1	each	each	DET
ijtc-1170	166	2	cronbach	cronbach	ADJ
ijtc-1170	166	3	alpha	alpha	NOUN
ijtc-1170	166	4	value	value	NOUN
ijtc-1170	166	5	is	be	AUX
ijtc-1170	166	6	≥	≥	NUM
ijtc-1170	166	7	0.600	0.600	NUM
ijtc-1170	166	8	so	so	SCONJ
ijtc-1170	166	9	the	the	DET
ijtc-1170	166	10	questionnaire	questionnaire	NOUN
ijtc-1170	166	11	is	be	AUX
ijtc-1170	166	12	said	say	VERB
ijtc-1170	166	13	to	to	PART
ijtc-1170	166	14	be	be	AUX
ijtc-1170	166	15	consistent	consistent	ADJ
ijtc-1170	166	16	.	.	PUNCT
ijtc-1170	167	1	so	so	ADV
ijtc-1170	167	2	it	it	PRON
ijtc-1170	167	3	can	can	AUX
ijtc-1170	167	4	be	be	AUX
ijtc-1170	167	5	concluded	conclude	VERB
ijtc-1170	167	6	that	that	SCONJ
ijtc-1170	167	7	if	if	SCONJ
ijtc-1170	167	8	it	it	PRON
ijtc-1170	167	9	meets	meet	VERB
ijtc-1170	167	10	cronbach	cronbach	ADJ
ijtc-1170	167	11	alpha	alpha	NOUN
ijtc-1170	167	12	credibility	credibility	NOUN
ijtc-1170	167	13	,	,	PUNCT
ijtc-1170	167	14	it	it	PRON
ijtc-1170	167	15	is	be	AUX
ijtc-1170	167	16	declared	declare	VERB
ijtc-1170	167	17	reliable	reliable	ADJ
ijtc-1170	167	18	.	.	PUNCT
ijtc-1170	168	1	test	test	VERB
ijtc-1170	168	2	the	the	DET
ijtc-1170	168	3	classic	classic	ADJ
ijtc-1170	168	4	assumption	assumption	NOUN
ijtc-1170	168	5	of	of	ADP
ijtc-1170	168	6	data	datum	NOUN
ijtc-1170	168	7	normality	normality	NOUN
ijtc-1170	168	8	using	use	VERB
ijtc-1170	168	9	the	the	DET
ijtc-1170	168	10	one	one	NUM
ijtc-1170	168	11	-	-	PUNCT
ijtc-1170	168	12	sample	sample	NOUN
ijtc-1170	168	13	kolmogorov	kolmogorov	ADJ
ijtc-1170	168	14	-	-	PUNCT
ijtc-1170	168	15	smirnov	smirnov	ADJ
ijtc-1170	168	16	test	test	NOUN
ijtc-1170	168	17	.	.	PUNCT
ijtc-1170	169	1	table	table	NOUN
ijtc-1170	169	2	2	2	NUM
ijtc-1170	169	3	.	.	PUNCT
ijtc-1170	169	4	normality	normality	NOUN
ijtc-1170	169	5	test	test	NOUN
ijtc-1170	169	6	results	result	VERB
ijtc-1170	169	7	asymp	asymp	PROPN
ijtc-1170	169	8	.	.	PUNCT
ijtc-1170	170	1	sig	sig	PROPN
ijtc-1170	170	2	.	.	PUNCT
ijtc-1170	171	1	(	(	PUNCT
ijtc-1170	171	2	2	2	NUM
ijtc-1170	171	3	-	-	PUNCT
ijtc-1170	171	4	tailed	tailed	ADJ
ijtc-1170	171	5	)	)	PUNCT
ijtc-1170	171	6	description	description	NOUN
ijtc-1170	171	7	model	model	NOUN
ijtc-1170	171	8	0.200	0.200	NUM
ijtc-1170	171	9	normally	normally	ADV
ijtc-1170	171	10	distributed	distribute	VERB
ijtc-1170	171	11	source	source	NOUN
ijtc-1170	171	12	:	:	PUNCT
ijtc-1170	171	13	data	datum	NOUN
ijtc-1170	171	14	processed	process	VERB
ijtc-1170	171	15	(	(	PUNCT
ijtc-1170	171	16	2024	2024	NUM
ijtc-1170	171	17	)	)	PUNCT
ijtc-1170	171	18	the	the	DET
ijtc-1170	171	19	test	test	NOUN
ijtc-1170	171	20	results	result	NOUN
ijtc-1170	171	21	obtained	obtain	VERB
ijtc-1170	171	22	sig	sig	NOUN
ijtc-1170	171	23	.	.	PUNCT
ijtc-1170	171	24	probability	probability	NOUN
ijtc-1170	171	25	,	,	PUNCT
ijtc-1170	171	26	namely	namely	ADV
ijtc-1170	171	27	the	the	DET
ijtc-1170	171	28	asymp	asymp	PROPN
ijtc-1170	171	29	value	value	NOUN
ijtc-1170	171	30	statistic	statistic	NOUN
ijtc-1170	171	31	.	.	PUNCT
ijtc-1170	172	1	get	get	VERB
ijtc-1170	172	2	a	a	DET
ijtc-1170	172	3	sig	sig	NOUN
ijtc-1170	172	4	of	of	ADP
ijtc-1170	172	5	0.200	0.200	NUM
ijtc-1170	172	6	>	>	PUNCT
ijtc-1170	172	7	0.05	0.05	NUM
ijtc-1170	172	8	so	so	SCONJ
ijtc-1170	172	9	the	the	DET
ijtc-1170	172	10	results	result	NOUN
ijtc-1170	172	11	obtained	obtain	VERB
ijtc-1170	172	12	prove	prove	VERB
ijtc-1170	172	13	that	that	SCONJ
ijtc-1170	172	14	the	the	DET
ijtc-1170	172	15	research	research	NOUN
ijtc-1170	172	16	data	datum	NOUN
ijtc-1170	172	17	here	here	ADV
ijtc-1170	172	18	is	be	AUX
ijtc-1170	172	19	normally	normally	ADV
ijtc-1170	172	20	distributed	distribute	VERB
ijtc-1170	172	21	.	.	PUNCT
ijtc-1170	173	1	the	the	DET
ijtc-1170	173	2	multicollinearity	multicollinearity	NOUN
ijtc-1170	173	3	test	test	NOUN
ijtc-1170	173	4	which	which	PRON
ijtc-1170	173	5	aims	aim	VERB
ijtc-1170	173	6	to	to	PART
ijtc-1170	173	7	determine	determine	VERB
ijtc-1170	173	8	the	the	DET
ijtc-1170	173	9	relationship	relationship	NOUN
ijtc-1170	173	10	between	between	ADP
ijtc-1170	173	11	the	the	DET
ijtc-1170	173	12	regression	regression	NOUN
ijtc-1170	173	13	models	model	NOUN
ijtc-1170	173	14	is	be	AUX
ijtc-1170	173	15	in	in	ADP
ijtc-1170	173	16	the	the	DET
ijtc-1170	173	17	research	research	NOUN
ijtc-1170	173	18	,	,	PUNCT
ijtc-1170	173	19	namely	namely	ADV
ijtc-1170	173	20	if	if	SCONJ
ijtc-1170	173	21	the	the	DET
ijtc-1170	173	22	vif	vif	NOUN
ijtc-1170	173	23	<	<	X
ijtc-1170	173	24	10	10	NUM
ijtc-1170	173	25	and	and	CCONJ
ijtc-1170	173	26	the	the	DET
ijtc-1170	173	27	tolerance	tolerance	NOUN
ijtc-1170	173	28	value	value	NOUN
ijtc-1170	173	29	>	>	X
ijtc-1170	173	30	0.1	0.1	NUM
ijtc-1170	173	31	then	then	ADV
ijtc-1170	173	32	multicollinearity	multicollinearity	NOUN
ijtc-1170	173	33	does	do	AUX
ijtc-1170	173	34	not	not	PART
ijtc-1170	173	35	occur	occur	VERB
ijtc-1170	173	36	(	(	PUNCT
ijtc-1170	173	37	hutabarat	hutabarat	INTJ
ijtc-1170	173	38	,	,	PUNCT
ijtc-1170	173	39	silalahi	silalahi	NOUN
ijtc-1170	173	40	,	,	PUNCT
ijtc-1170	173	41	et	et	PROPN
ijtc-1170	173	42	al	al	PROPN
ijtc-1170	173	43	.	.	PROPN
ijtc-1170	173	44	,	,	PUNCT
ijtc-1170	173	45	2023	2023	NUM
ijtc-1170	173	46	)	)	PUNCT
ijtc-1170	173	47	.	.	PUNCT
ijtc-1170	174	1	table	table	NOUN
ijtc-1170	174	2	3	3	NUM
ijtc-1170	174	3	.	.	PUNCT
ijtc-1170	174	4	multicollinearity	multicollinearity	NOUN
ijtc-1170	174	5	test	test	NOUN
ijtc-1170	174	6	results	result	VERB
ijtc-1170	174	7	variable	variable	ADJ
ijtc-1170	174	8	colinearity	colinearity	NOUN
ijtc-1170	174	9	statistics	statistic	NOUN
ijtc-1170	174	10	tol	tol	NOUN
ijtc-1170	174	11	.	.	PUNCT
ijtc-1170	175	1	vif	vif	NOUN
ijtc-1170	175	2	description	description	NOUN
ijtc-1170	175	3	ability	ability	NOUN
ijtc-1170	175	4	to	to	PART
ijtc-1170	175	5	prepare	prepare	VERB
ijtc-1170	175	6	financial	financial	ADJ
ijtc-1170	175	7	reports	report	NOUN
ijtc-1170	175	8	0.837	0.837	NUM
ijtc-1170	175	9	1.194	1.194	NUM
ijtc-1170	175	10	no	no	DET
ijtc-1170	175	11	multicollinearity	multicollinearity	NOUN
ijtc-1170	175	12	financial	financial	ADJ
ijtc-1170	175	13	literacy	literacy	NOUN
ijtc-1170	175	14	0.802	0.802	NUM
ijtc-1170	175	15	1.247	1.247	NUM
ijtc-1170	175	16	no	no	DET
ijtc-1170	175	17	multicollinearity	multicollinearity	NOUN
ijtc-1170	175	18	financial	financial	ADJ
ijtc-1170	175	19	inclusion	inclusion	NOUN
ijtc-1170	175	20	0.858	0.858	NUM
ijtc-1170	175	21	1.166	1.166	NUM
ijtc-1170	175	22	no	no	DET
ijtc-1170	175	23	multicollinearity	multicollinearity	NOUN
ijtc-1170	175	24	source	source	NOUN
ijtc-1170	175	25	:	:	PUNCT
ijtc-1170	175	26	data	datum	NOUN
ijtc-1170	175	27	processed	process	VERB
ijtc-1170	175	28	(	(	PUNCT
ijtc-1170	175	29	2024	2024	NUM
ijtc-1170	175	30	)	)	PUNCT
ijtc-1170	175	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1170	175	32	analysis	analysis	NOUN
ijtc-1170	175	33	of	of	ADP
ijtc-1170	175	34	the	the	DET
ijtc-1170	175	35	influence	influence	NOUN
ijtc-1170	175	36	of	of	ADP
ijtc-1170	175	37	the	the	DET
ijtc-1170	175	38	ability	ability	NOUN
ijtc-1170	175	39	to	to	PART
ijtc-1170	175	40	prepare	prepare	VERB
ijtc-1170	175	41	financial	financial	ADJ
ijtc-1170	175	42	reports	report	NOUN
ijtc-1170	175	43	,	,	PUNCT
ijtc-1170	175	44	financial	financial	ADJ
ijtc-1170	175	45	literacy	literacy	NOUN
ijtc-1170	175	46	and	and	CCONJ
ijtc-1170	175	47	financial	financial	ADJ
ijtc-1170	175	48	inclusion	inclusion	NOUN
ijtc-1170	175	49	on	on	ADP
ijtc-1170	175	50	the	the	DET
ijtc-1170	175	51	financial	financial	ADJ
ijtc-1170	175	52	performance	performance	NOUN
ijtc-1170	175	53	of	of	ADP
ijtc-1170	175	54	msmes	msme	NOUN
ijtc-1170	175	55	hutabarat	hutabarat	PROPN
ijtc-1170	175	56	,	,	PUNCT
ijtc-1170	175	57	widiyastuti	widiyastuti	NOUN
ijtc-1170	175	58	,	,	PUNCT
ijtc-1170	175	59	duffin	duffin	PROPN
ijtc-1170	175	60	,	,	PUNCT
ijtc-1170	175	61	and	and	CCONJ
ijtc-1170	175	62	ervina	ervina	VERB
ijtc-1170	175	63	528	528	NUM
ijtc-1170	175	64	|	|	ADV
ijtc-1170	175	65	ilomata	ilomata	PROPN
ijtc-1170	175	66	international	international	ADJ
ijtc-1170	175	67	journal	journal	NOUN
ijtc-1170	175	68	of	of	ADP
ijtc-1170	175	69	tax	tax	PROPN
ijtc-1170	175	70	&	&	CCONJ
ijtc-1170	175	71	accounting	account	VERB
ijtc-1170	175	72	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1170	175	73	this	this	DET
ijtc-1170	175	74	multicollinearity	multicollinearity	NOUN
ijtc-1170	175	75	test	test	NOUN
ijtc-1170	175	76	finds	find	VERB
ijtc-1170	175	77	the	the	DET
ijtc-1170	175	78	tolerance	tolerance	NOUN
ijtc-1170	175	79	value	value	NOUN
ijtc-1170	175	80	for	for	ADP
ijtc-1170	175	81	the	the	DET
ijtc-1170	175	82	ability	ability	NOUN
ijtc-1170	175	83	to	to	PART
ijtc-1170	175	84	prepare	prepare	VERB
ijtc-1170	175	85	financial	financial	ADJ
ijtc-1170	175	86	reports	report	NOUN
ijtc-1170	175	87	is	be	AUX
ijtc-1170	175	88	0.837	0.837	NUM
ijtc-1170	175	89	followed	follow	VERB
ijtc-1170	175	90	vif	vif	NOUN
ijtc-1170	175	91	1.194	1.194	NUM
ijtc-1170	175	92	.	.	PUNCT
ijtc-1170	176	1	meanwhile	meanwhile	ADV
ijtc-1170	176	2	,	,	PUNCT
ijtc-1170	176	3	the	the	DET
ijtc-1170	176	4	financial	financial	ADJ
ijtc-1170	176	5	literacy	literacy	NOUN
ijtc-1170	176	6	is	be	AUX
ijtc-1170	176	7	the	the	DET
ijtc-1170	176	8	tolerance	tolerance	NOUN
ijtc-1170	176	9	value	value	NOUN
ijtc-1170	176	10	is	be	AUX
ijtc-1170	176	11	0.802	0.802	NUM
ijtc-1170	176	12	followed	follow	VERB
ijtc-1170	176	13	vif	vif	NOUN
ijtc-1170	176	14	1.247	1.247	NUM
ijtc-1170	176	15	.	.	PUNCT
ijtc-1170	177	1	the	the	DET
ijtc-1170	177	2	tolerance	tolerance	NOUN
ijtc-1170	177	3	value	value	NOUN
ijtc-1170	177	4	for	for	ADP
ijtc-1170	177	5	the	the	DET
ijtc-1170	177	6	financial	financial	ADJ
ijtc-1170	177	7	inclusion	inclusion	NOUN
ijtc-1170	177	8	is	be	AUX
ijtc-1170	177	9	0.858	0.858	NUM
ijtc-1170	177	10	followed	follow	VERB
ijtc-1170	177	11	vif	vif	NOUN
ijtc-1170	177	12	1.166	1.166	NUM
ijtc-1170	177	13	.	.	PUNCT
ijtc-1170	178	1	based	base	VERB
ijtc-1170	178	2	on	on	ADP
ijtc-1170	178	3	these	these	DET
ijtc-1170	178	4	results	result	NOUN
ijtc-1170	178	5	can	can	AUX
ijtc-1170	178	6	be	be	AUX
ijtc-1170	178	7	seen	see	VERB
ijtc-1170	178	8	that	that	SCONJ
ijtc-1170	178	9	each	each	DET
ijtc-1170	178	10	tolerance	tolerance	NOUN
ijtc-1170	178	11	value	value	NOUN
ijtc-1170	178	12	variables	variable	NOUN
ijtc-1170	178	13	above	above	ADV
ijtc-1170	178	14	are	be	AUX
ijtc-1170	178	15	>	>	X
ijtc-1170	178	16	0.1	0.1	NUM
ijtc-1170	178	17	and	and	CCONJ
ijtc-1170	178	18	vif	vif	NOUN
ijtc-1170	178	19	are	be	AUX
ijtc-1170	178	20	less	less	ADJ
ijtc-1170	178	21	than	than	ADP
ijtc-1170	178	22	10	10	NUM
ijtc-1170	178	23	.	.	PUNCT
ijtc-1170	179	1	so	so	ADV
ijtc-1170	179	2	it	it	PRON
ijtc-1170	179	3	can	can	AUX
ijtc-1170	179	4	be	be	AUX
ijtc-1170	179	5	concluded	conclude	VERB
ijtc-1170	179	6	that	that	SCONJ
ijtc-1170	179	7	there	there	PRON
ijtc-1170	179	8	is	be	VERB
ijtc-1170	179	9	no	no	DET
ijtc-1170	179	10	multicollinearity	multicollinearity	NOUN
ijtc-1170	179	11	on	on	ADP
ijtc-1170	179	12	the	the	DET
ijtc-1170	179	13	research	research	NOUN
ijtc-1170	179	14	model	model	NOUN
ijtc-1170	179	15	.	.	PUNCT
ijtc-1170	180	1	statistical	statistical	ADJ
ijtc-1170	180	2	analysis	analysis	NOUN
ijtc-1170	180	3	of	of	ADP
ijtc-1170	180	4	the	the	DET
ijtc-1170	180	5	research	research	NOUN
ijtc-1170	180	6	was	be	AUX
ijtc-1170	180	7	also	also	ADV
ijtc-1170	180	8	carried	carry	VERB
ijtc-1170	180	9	out	out	ADP
ijtc-1170	180	10	by	by	ADP
ijtc-1170	180	11	the	the	DET
ijtc-1170	180	12	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1170	180	13	test	test	NOUN
ijtc-1170	180	14	using	use	VERB
ijtc-1170	180	15	the	the	DET
ijtc-1170	180	16	glejser	glejser	NOUN
ijtc-1170	180	17	breusch	breusch	ADJ
ijtc-1170	180	18	-	-	PUNCT
ijtc-1170	180	19	pagan	pagan	ADJ
ijtc-1170	180	20	test	test	NOUN
ijtc-1170	180	21	.	.	PUNCT
ijtc-1170	181	1	a	a	DET
ijtc-1170	181	2	significance	significance	NOUN
ijtc-1170	181	3	probability	probability	NOUN
ijtc-1170	181	4	greater	great	ADJ
ijtc-1170	181	5	than	than	ADP
ijtc-1170	181	6	0.05	0.05	NUM
ijtc-1170	181	7	is	be	AUX
ijtc-1170	181	8	required	require	VERB
ijtc-1170	181	9	.	.	PUNCT
ijtc-1170	182	1	table	table	NOUN
ijtc-1170	182	2	4	4	NUM
ijtc-1170	182	3	.	.	PUNCT
ijtc-1170	183	1	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1170	183	2	test	test	NOUN
ijtc-1170	183	3	results	result	VERB
ijtc-1170	183	4	variable	variable	ADJ
ijtc-1170	183	5	sig	sig	PROPN
ijtc-1170	183	6	.	.	PUNCT
ijtc-1170	184	1	description	description	NOUN
ijtc-1170	184	2	ability	ability	NOUN
ijtc-1170	184	3	to	to	PART
ijtc-1170	184	4	prepare	prepare	VERB
ijtc-1170	184	5	financial	financial	ADJ
ijtc-1170	184	6	reports	report	NOUN
ijtc-1170	184	7	0.065	0.065	NUM
ijtc-1170	184	8	no	no	DET
ijtc-1170	184	9	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1170	184	10	financial	financial	ADJ
ijtc-1170	184	11	literacy	literacy	NOUN
ijtc-1170	184	12	0.765	0.765	NUM
ijtc-1170	184	13	no	no	DET
ijtc-1170	184	14	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1170	184	15	financial	financial	ADJ
ijtc-1170	184	16	inclusion	inclusion	NOUN
ijtc-1170	184	17	0.983	0.983	NUM
ijtc-1170	184	18	no	no	DET
ijtc-1170	184	19	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1170	184	20	source	source	NOUN
ijtc-1170	184	21	:	:	PUNCT
ijtc-1170	184	22	data	datum	NOUN
ijtc-1170	184	23	processed	process	VERB
ijtc-1170	184	24	(	(	PUNCT
ijtc-1170	184	25	2024	2024	NUM
ijtc-1170	184	26	)	)	PUNCT
ijtc-1170	184	27	in	in	ADP
ijtc-1170	184	28	the	the	DET
ijtc-1170	184	29	current	current	ADJ
ijtc-1170	184	30	test	test	NOUN
ijtc-1170	184	31	results	result	NOUN
ijtc-1170	184	32	,	,	PUNCT
ijtc-1170	184	33	the	the	DET
ijtc-1170	184	34	ability	ability	NOUN
ijtc-1170	184	35	to	to	PART
ijtc-1170	184	36	prepare	prepare	VERB
ijtc-1170	184	37	financial	financial	ADJ
ijtc-1170	184	38	reports	report	NOUN
ijtc-1170	184	39	is	be	AUX
ijtc-1170	184	40	0.065	0.065	NUM
ijtc-1170	184	41	,	,	PUNCT
ijtc-1170	184	42	the	the	DET
ijtc-1170	184	43	financial	financial	ADJ
ijtc-1170	184	44	literacy	literacy	NOUN
ijtc-1170	184	45	is	be	AUX
ijtc-1170	184	46	0.765	0.765	NUM
ijtc-1170	184	47	,	,	PUNCT
ijtc-1170	184	48	and	and	CCONJ
ijtc-1170	184	49	the	the	DET
ijtc-1170	184	50	financial	financial	ADJ
ijtc-1170	184	51	inclusion	inclusion	NOUN
ijtc-1170	184	52	is	be	AUX
ijtc-1170	184	53	0.983	0.983	NUM
ijtc-1170	184	54	.	.	PUNCT
ijtc-1170	185	1	there	there	PRON
ijtc-1170	185	2	is	be	VERB
ijtc-1170	185	3	no	no	DET
ijtc-1170	185	4	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1170	185	5	.	.	PUNCT
ijtc-1170	186	1	multiple	multiple	ADJ
ijtc-1170	186	2	linear	linear	PROPN
ijtc-1170	186	3	regression	regression	NOUN
ijtc-1170	186	4	analysis	analysis	NOUN
ijtc-1170	186	5	analysis	analysis	NOUN
ijtc-1170	186	6	of	of	ADP
ijtc-1170	186	7	the	the	DET
ijtc-1170	186	8	influence	influence	NOUN
ijtc-1170	186	9	of	of	ADP
ijtc-1170	186	10	the	the	DET
ijtc-1170	186	11	ability	ability	NOUN
ijtc-1170	186	12	to	to	PART
ijtc-1170	186	13	prepare	prepare	VERB
ijtc-1170	186	14	financial	financial	ADJ
ijtc-1170	186	15	reports	report	NOUN
ijtc-1170	186	16	,	,	PUNCT
ijtc-1170	186	17	financial	financial	ADJ
ijtc-1170	186	18	literacy	literacy	NOUN
ijtc-1170	186	19	and	and	CCONJ
ijtc-1170	186	20	financial	financial	ADJ
ijtc-1170	186	21	inclusion	inclusion	NOUN
ijtc-1170	186	22	on	on	ADP
ijtc-1170	186	23	the	the	DET
ijtc-1170	186	24	financial	financial	ADJ
ijtc-1170	186	25	performance	performance	NOUN
ijtc-1170	186	26	can	can	AUX
ijtc-1170	186	27	be	be	AUX
ijtc-1170	186	28	explained	explain	VERB
ijtc-1170	186	29	through	through	ADP
ijtc-1170	186	30	multiple	multiple	ADJ
ijtc-1170	186	31	linear	linear	ADJ
ijtc-1170	186	32	regression	regression	NOUN
ijtc-1170	186	33	tests	test	NOUN
ijtc-1170	186	34	.	.	PUNCT
ijtc-1170	187	1	multiple	multiple	ADJ
ijtc-1170	187	2	regression	regression	NOUN
ijtc-1170	187	3	analysis	analysis	NOUN
ijtc-1170	187	4	was	be	AUX
ijtc-1170	187	5	performed	perform	VERB
ijtc-1170	187	6	in	in	ADP
ijtc-1170	187	7	order	order	NOUN
ijtc-1170	187	8	to	to	PART
ijtc-1170	187	9	analyze	analyze	VERB
ijtc-1170	187	10	the	the	DET
ijtc-1170	187	11	current	current	ADJ
ijtc-1170	187	12	research	research	NOUN
ijtc-1170	187	13	hypothesis	hypothesis	NOUN
ijtc-1170	187	14	submission	submission	NOUN
ijtc-1170	187	15	.	.	PUNCT
ijtc-1170	188	1	the	the	DET
ijtc-1170	188	2	results	result	NOUN
ijtc-1170	188	3	of	of	ADP
ijtc-1170	188	4	the	the	DET
ijtc-1170	188	5	multiplication	multiplication	NOUN
ijtc-1170	188	6	of	of	ADP
ijtc-1170	188	7	this	this	DET
ijtc-1170	188	8	regression	regression	NOUN
ijtc-1170	188	9	analysis	analysis	NOUN
ijtc-1170	188	10	were	be	AUX
ijtc-1170	188	11	carried	carry	VERB
ijtc-1170	188	12	out	out	ADP
ijtc-1170	188	13	using	use	VERB
ijtc-1170	188	14	the	the	DET
ijtc-1170	188	15	spss	spss	PROPN
ijtc-1170	188	16	26	26	NUM
ijtc-1170	188	17	method	method	NOUN
ijtc-1170	188	18	.	.	PUNCT
ijtc-1170	189	1	this	this	DET
ijtc-1170	189	2	research	research	NOUN
ijtc-1170	189	3	aims	aim	VERB
ijtc-1170	189	4	to	to	PART
ijtc-1170	189	5	determine	determine	VERB
ijtc-1170	189	6	the	the	DET
ijtc-1170	189	7	regression	regression	NOUN
ijtc-1170	189	8	equation	equation	NOUN
ijtc-1170	189	9	or	or	CCONJ
ijtc-1170	189	10	the	the	DET
ijtc-1170	189	11	influence	influence	NOUN
ijtc-1170	189	12	between	between	ADP
ijtc-1170	189	13	ability	ability	NOUN
ijtc-1170	189	14	to	to	PART
ijtc-1170	189	15	prepare	prepare	VERB
ijtc-1170	189	16	financial	financial	ADJ
ijtc-1170	189	17	reports	report	NOUN
ijtc-1170	189	18	(	(	PUNCT
ijtc-1170	189	19	x1	x1	PROPN
ijtc-1170	189	20	)	)	PUNCT
ijtc-1170	189	21	,	,	PUNCT
ijtc-1170	189	22	financial	financial	ADJ
ijtc-1170	189	23	literacy	literacy	NOUN
ijtc-1170	189	24	(	(	PUNCT
ijtc-1170	189	25	x2	x2	PROPN
ijtc-1170	189	26	)	)	PUNCT
ijtc-1170	189	27	,	,	PUNCT
ijtc-1170	189	28	financial	financial	ADJ
ijtc-1170	189	29	inclusion	inclusion	NOUN
ijtc-1170	189	30	(	(	PUNCT
ijtc-1170	189	31	x3	x3	ADJ
ijtc-1170	189	32	)	)	PUNCT
ijtc-1170	189	33	,	,	PUNCT
ijtc-1170	189	34	and	and	CCONJ
ijtc-1170	189	35	financial	financial	ADJ
ijtc-1170	189	36	performance	performance	NOUN
ijtc-1170	189	37	(	(	PUNCT
ijtc-1170	189	38	y	y	NOUN
ijtc-1170	189	39	)	)	PUNCT
ijtc-1170	189	40	.	.	PUNCT
ijtc-1170	190	1	the	the	DET
ijtc-1170	190	2	results	result	NOUN
ijtc-1170	190	3	of	of	ADP
ijtc-1170	190	4	multiple	multiple	ADJ
ijtc-1170	190	5	linear	linear	ADJ
ijtc-1170	190	6	regression	regression	NOUN
ijtc-1170	190	7	analysis	analysis	NOUN
ijtc-1170	190	8	can	can	AUX
ijtc-1170	190	9	be	be	AUX
ijtc-1170	190	10	seen	see	VERB
ijtc-1170	190	11	in	in	ADP
ijtc-1170	190	12	table	table	NOUN
ijtc-1170	190	13	5	5	NUM
ijtc-1170	190	14	.	.	PUNCT
ijtc-1170	191	1	as	as	SCONJ
ijtc-1170	191	2	follows	follow	VERB
ijtc-1170	191	3	:	:	PUNCT
ijtc-1170	191	4	table	table	NOUN
ijtc-1170	191	5	5	5	NUM
ijtc-1170	191	6	.	.	PUNCT
ijtc-1170	191	7	multiple	multiple	ADJ
ijtc-1170	191	8	linear	linear	PROPN
ijtc-1170	191	9	regression	regression	NOUN
ijtc-1170	191	10	analysis	analysis	NOUN
ijtc-1170	191	11	results	result	VERB
ijtc-1170	191	12	coefficientsa	coefficientsa	NOUN
ijtc-1170	191	13	variable	variable	PROPN
ijtc-1170	191	14	b	b	PROPN
ijtc-1170	191	15	sig	sig	PROPN
ijtc-1170	191	16	.	.	PUNCT
ijtc-1170	192	1	(	(	PUNCT
ijtc-1170	192	2	constant	constant	ADJ
ijtc-1170	192	3	)	)	PUNCT
ijtc-1170	192	4	6.412	6.412	NUM
ijtc-1170	192	5	0.006	0.006	NUM
ijtc-1170	192	6	ability	ability	NOUN
ijtc-1170	192	7	to	to	PART
ijtc-1170	192	8	prepare	prepare	VERB
ijtc-1170	192	9	financial	financial	ADJ
ijtc-1170	192	10	reports	report	NOUN
ijtc-1170	192	11	0.209	0.209	NUM
ijtc-1170	192	12	0.004	0.004	NUM
ijtc-1170	192	13	financial	financial	ADJ
ijtc-1170	192	14	literacy	literacy	NOUN
ijtc-1170	192	15	0.140	0.140	NUM
ijtc-1170	192	16	0.001	0.001	NUM
ijtc-1170	192	17	financial	financial	ADJ
ijtc-1170	192	18	inclusion	inclusion	NOUN
ijtc-1170	192	19	0.457	0.457	NUM
ijtc-1170	192	20	0.000	0.000	NUM
ijtc-1170	192	21	source	source	NOUN
ijtc-1170	192	22	:	:	PUNCT
ijtc-1170	192	23	data	datum	NOUN
ijtc-1170	192	24	processed	process	VERB
ijtc-1170	192	25	(	(	PUNCT
ijtc-1170	192	26	2024	2024	NUM
ijtc-1170	192	27	)	)	PUNCT
ijtc-1170	192	28	through	through	ADP
ijtc-1170	192	29	the	the	DET
ijtc-1170	192	30	results	result	NOUN
ijtc-1170	192	31	of	of	ADP
ijtc-1170	192	32	multiple	multiple	ADJ
ijtc-1170	192	33	linear	linear	ADJ
ijtc-1170	192	34	regression	regression	NOUN
ijtc-1170	192	35	obtained	obtain	VERB
ijtc-1170	192	36	,	,	PUNCT
ijtc-1170	192	37	it	it	PRON
ijtc-1170	192	38	is	be	AUX
ijtc-1170	192	39	now	now	ADV
ijtc-1170	192	40	known	know	VERB
ijtc-1170	192	41	that	that	SCONJ
ijtc-1170	192	42	the	the	DET
ijtc-1170	192	43	multiple	multiple	ADJ
ijtc-1170	192	44	linear	linear	ADJ
ijtc-1170	192	45	regression	regression	NOUN
ijtc-1170	192	46	equation	equation	NOUN
ijtc-1170	192	47	with	with	ADP
ijtc-1170	192	48	the	the	DET
ijtc-1170	192	49	following	follow	VERB
ijtc-1170	192	50	equation	equation	NOUN
ijtc-1170	192	51	:	:	PUNCT
ijtc-1170	192	52	fp	fp	PROPN
ijtc-1170	192	53	=	=	PUNCT
ijtc-1170	192	54	6.412	6.412	NUM
ijtc-1170	192	55	+	+	CCONJ
ijtc-1170	192	56	0.209apfr	0.209apfr	NUM
ijtc-1170	193	1	+	+	CCONJ
ijtc-1170	193	2	0.140fl	0.140fl	NOUN
ijtc-1170	193	3	+	+	CCONJ
ijtc-1170	193	4	0.457fi	0.457fi	NOUN
ijtc-1170	193	5	+	+	CCONJ
ijtc-1170	193	6	e	e	NOUN
ijtc-1170	193	7	information	information	NOUN
ijtc-1170	193	8	:	:	PUNCT
ijtc-1170	193	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1170	193	10	analysis	analysis	NOUN
ijtc-1170	193	11	of	of	ADP
ijtc-1170	193	12	the	the	DET
ijtc-1170	193	13	influence	influence	NOUN
ijtc-1170	193	14	of	of	ADP
ijtc-1170	193	15	the	the	DET
ijtc-1170	193	16	ability	ability	NOUN
ijtc-1170	193	17	to	to	PART
ijtc-1170	193	18	prepare	prepare	VERB
ijtc-1170	193	19	financial	financial	ADJ
ijtc-1170	193	20	reports	report	NOUN
ijtc-1170	193	21	,	,	PUNCT
ijtc-1170	193	22	financial	financial	ADJ
ijtc-1170	193	23	literacy	literacy	NOUN
ijtc-1170	193	24	and	and	CCONJ
ijtc-1170	193	25	financial	financial	ADJ
ijtc-1170	193	26	inclusion	inclusion	NOUN
ijtc-1170	193	27	on	on	ADP
ijtc-1170	193	28	the	the	DET
ijtc-1170	193	29	financial	financial	ADJ
ijtc-1170	193	30	performance	performance	NOUN
ijtc-1170	193	31	of	of	ADP
ijtc-1170	193	32	msmes	msme	NOUN
ijtc-1170	193	33	hutabarat	hutabarat	PROPN
ijtc-1170	193	34	,	,	PUNCT
ijtc-1170	193	35	widiyastuti	widiyastuti	NOUN
ijtc-1170	193	36	,	,	PUNCT
ijtc-1170	193	37	duffin	duffin	NOUN
ijtc-1170	193	38	,	,	PUNCT
ijtc-1170	193	39	and	and	CCONJ
ijtc-1170	193	40	ervina	ervina	VERB
ijtc-1170	193	41	529	529	NUM
ijtc-1170	193	42	|	|	ADV
ijtc-1170	193	43	ilomata	ilomata	PROPN
ijtc-1170	193	44	international	international	ADJ
ijtc-1170	193	45	journal	journal	NOUN
ijtc-1170	193	46	of	of	ADP
ijtc-1170	193	47	tax	tax	PROPN
ijtc-1170	193	48	&	&	CCONJ
ijtc-1170	193	49	accounting	accounting	NOUN
ijtc-1170	193	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1170	193	51	1	1	NUM
ijtc-1170	193	52	.	.	PUNCT
ijtc-1170	194	1	the	the	DET
ijtc-1170	194	2	constant	constant	NOUN
ijtc-1170	194	3	has	have	VERB
ijtc-1170	194	4	a	a	DET
ijtc-1170	194	5	value	value	NOUN
ijtc-1170	194	6	of	of	ADP
ijtc-1170	194	7	6.412	6.412	NUM
ijtc-1170	194	8	.	.	PUNCT
ijtc-1170	195	1	means	mean	NOUN
ijtc-1170	195	2	,	,	PUNCT
ijtc-1170	195	3	if	if	SCONJ
ijtc-1170	195	4	the	the	DET
ijtc-1170	195	5	independent	independent	ADJ
ijtc-1170	195	6	variable	variable	NOUN
ijtc-1170	195	7	is	be	AUX
ijtc-1170	195	8	not	not	PART
ijtc-1170	195	9	experience	experience	VERB
ijtc-1170	195	10	a	a	DET
ijtc-1170	195	11	change	change	NOUN
ijtc-1170	195	12	in	in	ADP
ijtc-1170	195	13	value	value	NOUN
ijtc-1170	195	14	,	,	PUNCT
ijtc-1170	195	15	then	then	ADV
ijtc-1170	195	16	the	the	DET
ijtc-1170	195	17	financial	financial	ADJ
ijtc-1170	195	18	performance	performance	NOUN
ijtc-1170	195	19	is	be	AUX
ijtc-1170	195	20	worth	worth	ADJ
ijtc-1170	195	21	6.412	6.412	NUM
ijtc-1170	195	22	.	.	PUNCT
ijtc-1170	196	1	2	2	NUM
ijtc-1170	196	2	.	.	X
ijtc-1170	196	3	ability	ability	NOUN
ijtc-1170	196	4	to	to	PART
ijtc-1170	196	5	prepare	prepare	VERB
ijtc-1170	196	6	financial	financial	ADJ
ijtc-1170	196	7	reports	report	NOUN
ijtc-1170	196	8	variable	variable	ADJ
ijtc-1170	196	9	regression	regression	NOUN
ijtc-1170	196	10	coefficient	coefficient	NOUN
ijtc-1170	196	11	is	be	AUX
ijtc-1170	196	12	0.209	0.209	NUM
ijtc-1170	196	13	.	.	PUNCT
ijtc-1170	197	1	this	this	PRON
ijtc-1170	197	2	means	mean	NOUN
ijtc-1170	197	3	,	,	PUNCT
ijtc-1170	197	4	ability	ability	NOUN
ijtc-1170	197	5	to	to	PART
ijtc-1170	197	6	prepare	prepare	VERB
ijtc-1170	197	7	financial	financial	ADJ
ijtc-1170	197	8	reports	report	NOUN
ijtc-1170	197	9	has	have	VERB
ijtc-1170	197	10	positive	positive	ADJ
ijtc-1170	197	11	effect	effect	NOUN
ijtc-1170	197	12	on	on	ADP
ijtc-1170	197	13	financial	financial	ADJ
ijtc-1170	197	14	performance	performance	NOUN
ijtc-1170	197	15	.	.	PUNCT
ijtc-1170	198	1	if	if	SCONJ
ijtc-1170	198	2	the	the	DET
ijtc-1170	198	3	other	other	ADJ
ijtc-1170	198	4	independent	independent	ADJ
ijtc-1170	198	5	variables	variable	NOUN
ijtc-1170	198	6	do	do	AUX
ijtc-1170	198	7	not	not	PART
ijtc-1170	198	8	change	change	VERB
ijtc-1170	198	9	,	,	PUNCT
ijtc-1170	198	10	then	then	ADV
ijtc-1170	198	11	every	every	DET
ijtc-1170	198	12	increase	increase	NOUN
ijtc-1170	198	13	of	of	ADP
ijtc-1170	198	14	1	1	NUM
ijtc-1170	198	15	unit	unit	NOUN
ijtc-1170	198	16	cr	cr	NOUN
ijtc-1170	198	17	,	,	PUNCT
ijtc-1170	198	18	it	it	PRON
ijtc-1170	198	19	will	will	AUX
ijtc-1170	198	20	increase	increase	VERB
ijtc-1170	198	21	financial	financial	ADJ
ijtc-1170	198	22	performance	performance	NOUN
ijtc-1170	198	23	is	be	AUX
ijtc-1170	198	24	0.209	0.209	NUM
ijtc-1170	198	25	.	.	PUNCT
ijtc-1170	199	1	3	3	X
ijtc-1170	199	2	.	.	X
ijtc-1170	199	3	financial	financial	ADJ
ijtc-1170	199	4	literacy	literacy	NOUN
ijtc-1170	199	5	variable	variable	ADJ
ijtc-1170	199	6	regression	regression	NOUN
ijtc-1170	199	7	coefficient	coefficient	NOUN
ijtc-1170	199	8	of	of	ADP
ijtc-1170	199	9	0.140	0.140	NUM
ijtc-1170	199	10	.	.	PUNCT
ijtc-1170	200	1	this	this	PRON
ijtc-1170	200	2	means	mean	VERB
ijtc-1170	200	3	,	,	PUNCT
ijtc-1170	200	4	financial	financial	ADJ
ijtc-1170	200	5	literacy	literacy	NOUN
ijtc-1170	200	6	has	have	VERB
ijtc-1170	200	7	a	a	DET
ijtc-1170	200	8	positive	positive	ADJ
ijtc-1170	200	9	influence	influence	NOUN
ijtc-1170	200	10	on	on	ADP
ijtc-1170	200	11	financial	financial	ADJ
ijtc-1170	200	12	performance	performance	NOUN
ijtc-1170	200	13	.	.	PUNCT
ijtc-1170	201	1	if	if	SCONJ
ijtc-1170	201	2	other	other	ADJ
ijtc-1170	201	3	independent	independent	ADJ
ijtc-1170	201	4	variables	variable	NOUN
ijtc-1170	201	5	do	do	AUX
ijtc-1170	201	6	not	not	PART
ijtc-1170	201	7	experience	experience	VERB
ijtc-1170	201	8	change	change	NOUN
ijtc-1170	201	9	in	in	ADP
ijtc-1170	201	10	value	value	NOUN
ijtc-1170	201	11	,	,	PUNCT
ijtc-1170	201	12	then	then	ADV
ijtc-1170	201	13	each	each	DET
ijtc-1170	201	14	increase	increase	NOUN
ijtc-1170	201	15	of	of	ADP
ijtc-1170	201	16	1	1	NUM
ijtc-1170	201	17	unit	unit	NOUN
ijtc-1170	201	18	financial	financial	ADJ
ijtc-1170	201	19	literacy	literacy	NOUN
ijtc-1170	201	20	will	will	AUX
ijtc-1170	201	21	increase	increase	VERB
ijtc-1170	201	22	the	the	DET
ijtc-1170	201	23	financial	financial	ADJ
ijtc-1170	201	24	performance	performance	NOUN
ijtc-1170	201	25	of	of	ADP
ijtc-1170	201	26	0.140	0.140	NUM
ijtc-1170	201	27	.	.	PUNCT
ijtc-1170	202	1	4	4	NUM
ijtc-1170	202	2	.	.	X
ijtc-1170	203	1	the	the	DET
ijtc-1170	203	2	regression	regression	NOUN
ijtc-1170	203	3	coefficient	coefficient	NOUN
ijtc-1170	203	4	of	of	ADP
ijtc-1170	203	5	the	the	DET
ijtc-1170	203	6	financial	financial	ADJ
ijtc-1170	203	7	inclusion	inclusion	NOUN
ijtc-1170	203	8	variable	variable	NOUN
ijtc-1170	203	9	is	be	AUX
ijtc-1170	203	10	0.457	0.457	NUM
ijtc-1170	203	11	.	.	PUNCT
ijtc-1170	204	1	that	that	PRON
ijtc-1170	204	2	is	be	AUX
ijtc-1170	204	3	,	,	PUNCT
ijtc-1170	204	4	financial	financial	ADJ
ijtc-1170	204	5	inclusion	inclusion	NOUN
ijtc-1170	204	6	has	have	VERB
ijtc-1170	204	7	positive	positive	ADJ
ijtc-1170	204	8	influence	influence	NOUN
ijtc-1170	204	9	in	in	ADP
ijtc-1170	204	10	the	the	DET
ijtc-1170	204	11	financial	financial	ADJ
ijtc-1170	204	12	performance	performance	NOUN
ijtc-1170	204	13	.	.	PUNCT
ijtc-1170	205	1	if	if	SCONJ
ijtc-1170	205	2	other	other	ADJ
ijtc-1170	205	3	independent	independent	ADJ
ijtc-1170	205	4	variables	variable	NOUN
ijtc-1170	205	5	do	do	AUX
ijtc-1170	205	6	not	not	PART
ijtc-1170	205	7	experience	experience	VERB
ijtc-1170	205	8	change	change	NOUN
ijtc-1170	205	9	in	in	ADP
ijtc-1170	205	10	value	value	NOUN
ijtc-1170	205	11	,	,	PUNCT
ijtc-1170	205	12	then	then	ADV
ijtc-1170	205	13	each	each	DET
ijtc-1170	205	14	increase	increase	NOUN
ijtc-1170	205	15	of	of	ADP
ijtc-1170	205	16	1	1	NUM
ijtc-1170	205	17	unit	unit	NOUN
ijtc-1170	205	18	financial	financial	ADJ
ijtc-1170	205	19	inclusion	inclusion	NOUN
ijtc-1170	205	20	will	will	AUX
ijtc-1170	205	21	increase	increase	VERB
ijtc-1170	205	22	the	the	DET
ijtc-1170	205	23	financial	financial	ADJ
ijtc-1170	205	24	performance	performance	NOUN
ijtc-1170	205	25	of	of	ADP
ijtc-1170	205	26	0.457	0.457	NUM
ijtc-1170	205	27	.	.	PUNCT
ijtc-1170	206	1	hypothesis	hypothesis	NOUN
ijtc-1170	206	2	testing	testing	NOUN
ijtc-1170	206	3	test	test	NOUN
ijtc-1170	206	4	the	the	DET
ijtc-1170	206	5	hypothesis	hypothesis	NOUN
ijtc-1170	206	6	when	when	SCONJ
ijtc-1170	206	7	this	this	DET
ijtc-1170	206	8	research	research	NOUN
ijtc-1170	206	9	is	be	AUX
ijtc-1170	206	10	carried	carry	VERB
ijtc-1170	206	11	out	out	ADP
ijtc-1170	206	12	by	by	ADP
ijtc-1170	206	13	t	t	NOUN
ijtc-1170	206	14	test	test	NOUN
ijtc-1170	206	15	and	and	CCONJ
ijtc-1170	206	16	f	f	PROPN
ijtc-1170	206	17	test	test	NOUN
ijtc-1170	206	18	.	.	PUNCT
ijtc-1170	207	1	partial	partial	ADJ
ijtc-1170	207	2	test	test	NOUN
ijtc-1170	207	3	(	(	PUNCT
ijtc-1170	207	4	t	t	PROPN
ijtc-1170	207	5	test	test	NOUN
ijtc-1170	207	6	)	)	PUNCT
ijtc-1170	207	7	based	base	VERB
ijtc-1170	207	8	on	on	ADP
ijtc-1170	207	9	the	the	DET
ijtc-1170	207	10	results	result	NOUN
ijtc-1170	207	11	of	of	ADP
ijtc-1170	207	12	the	the	DET
ijtc-1170	207	13	t	t	PROPN
ijtc-1170	207	14	test	test	NOUN
ijtc-1170	207	15	,	,	PUNCT
ijtc-1170	207	16	and	and	CCONJ
ijtc-1170	207	17	testing	test	VERB
ijtc-1170	207	18	the	the	DET
ijtc-1170	207	19	hypothesis	hypothesis	NOUN
ijtc-1170	207	20	is	be	AUX
ijtc-1170	207	21	as	as	SCONJ
ijtc-1170	207	22	follows	follow	VERB
ijtc-1170	207	23	:	:	PUNCT
ijtc-1170	207	24	1	1	X
ijtc-1170	207	25	.	.	X
ijtc-1170	207	26	ability	ability	NOUN
ijtc-1170	207	27	to	to	PART
ijtc-1170	207	28	prepare	prepare	VERB
ijtc-1170	207	29	financial	financial	ADJ
ijtc-1170	207	30	reports	report	NOUN
ijtc-1170	207	31	have	have	VERB
ijtc-1170	207	32	significant	significant	ADJ
ijtc-1170	207	33	to	to	ADP
ijtc-1170	207	34	the	the	DET
ijtc-1170	207	35	financial	financial	ADJ
ijtc-1170	207	36	performance	performance	NOUN
ijtc-1170	207	37	.	.	PUNCT
ijtc-1170	208	1	it	it	PRON
ijtc-1170	208	2	can	can	AUX
ijtc-1170	208	3	be	be	AUX
ijtc-1170	208	4	seen	see	VERB
ijtc-1170	208	5	that	that	SCONJ
ijtc-1170	208	6	ability	ability	NOUN
ijtc-1170	208	7	to	to	PART
ijtc-1170	208	8	prepare	prepare	VERB
ijtc-1170	208	9	financial	financial	ADJ
ijtc-1170	208	10	reports	report	NOUN
ijtc-1170	208	11	have	have	VERB
ijtc-1170	208	12	significant	significant	ADJ
ijtc-1170	208	13	value	value	NOUN
ijtc-1170	208	14	of	of	ADP
ijtc-1170	208	15	0.004	0.004	NUM
ijtc-1170	208	16	.	.	PUNCT
ijtc-1170	209	1	this	this	DET
ijtc-1170	209	2	significance	significance	NOUN
ijtc-1170	209	3	value	value	NOUN
ijtc-1170	209	4	is	be	AUX
ijtc-1170	209	5	less	less	ADJ
ijtc-1170	209	6	than	than	ADP
ijtc-1170	209	7	0.05	0.05	NUM
ijtc-1170	209	8	.	.	PUNCT
ijtc-1170	210	1	so	so	ADV
ijtc-1170	210	2	can	can	AUX
ijtc-1170	210	3	be	be	AUX
ijtc-1170	210	4	concluded	conclude	VERB
ijtc-1170	210	5	that	that	SCONJ
ijtc-1170	210	6	ability	ability	NOUN
ijtc-1170	210	7	to	to	PART
ijtc-1170	210	8	prepare	prepare	VERB
ijtc-1170	210	9	financial	financial	ADJ
ijtc-1170	210	10	reports	report	NOUN
ijtc-1170	210	11	is	be	AUX
ijtc-1170	210	12	significant	significant	ADJ
ijtc-1170	210	13	on	on	ADP
ijtc-1170	210	14	the	the	DET
ijtc-1170	210	15	financial	financial	ADJ
ijtc-1170	210	16	performance	performance	NOUN
ijtc-1170	210	17	.	.	PUNCT
ijtc-1170	211	1	2	2	X
ijtc-1170	211	2	.	.	X
ijtc-1170	211	3	financial	financial	ADJ
ijtc-1170	211	4	literacy	literacy	NOUN
ijtc-1170	211	5	have	have	VERB
ijtc-1170	211	6	significant	significant	ADJ
ijtc-1170	211	7	to	to	ADP
ijtc-1170	211	8	the	the	DET
ijtc-1170	211	9	financial	financial	ADJ
ijtc-1170	211	10	performance	performance	NOUN
ijtc-1170	211	11	.	.	PUNCT
ijtc-1170	212	1	it	it	PRON
ijtc-1170	212	2	can	can	AUX
ijtc-1170	212	3	be	be	AUX
ijtc-1170	212	4	seen	see	VERB
ijtc-1170	212	5	that	that	SCONJ
ijtc-1170	212	6	financial	financial	ADJ
ijtc-1170	212	7	literacy	literacy	NOUN
ijtc-1170	212	8	have	have	VERB
ijtc-1170	212	9	significant	significant	ADJ
ijtc-1170	212	10	value	value	NOUN
ijtc-1170	212	11	of	of	ADP
ijtc-1170	212	12	0.001	0.001	NUM
ijtc-1170	212	13	.	.	PUNCT
ijtc-1170	213	1	this	this	DET
ijtc-1170	213	2	significance	significance	NOUN
ijtc-1170	213	3	value	value	NOUN
ijtc-1170	213	4	is	be	AUX
ijtc-1170	213	5	less	less	ADJ
ijtc-1170	213	6	than	than	ADP
ijtc-1170	213	7	0.05	0.05	NUM
ijtc-1170	213	8	.	.	PUNCT
ijtc-1170	214	1	so	so	ADV
ijtc-1170	214	2	concluded	conclude	VERB
ijtc-1170	214	3	that	that	SCONJ
ijtc-1170	214	4	financial	financial	ADJ
ijtc-1170	214	5	literacy	literacy	NOUN
ijtc-1170	214	6	is	be	AUX
ijtc-1170	214	7	significant	significant	ADJ
ijtc-1170	214	8	on	on	ADP
ijtc-1170	214	9	the	the	DET
ijtc-1170	214	10	financial	financial	ADJ
ijtc-1170	214	11	performance	performance	NOUN
ijtc-1170	214	12	.	.	PUNCT
ijtc-1170	215	1	3	3	X
ijtc-1170	215	2	.	.	X
ijtc-1170	215	3	financial	financial	ADJ
ijtc-1170	215	4	inclusion	inclusion	NOUN
ijtc-1170	215	5	have	have	VERB
ijtc-1170	215	6	significant	significant	ADJ
ijtc-1170	215	7	to	to	ADP
ijtc-1170	215	8	the	the	DET
ijtc-1170	215	9	financial	financial	ADJ
ijtc-1170	215	10	performance	performance	NOUN
ijtc-1170	215	11	.	.	PUNCT
ijtc-1170	216	1	it	it	PRON
ijtc-1170	216	2	can	can	AUX
ijtc-1170	216	3	be	be	AUX
ijtc-1170	216	4	seen	see	VERB
ijtc-1170	216	5	that	that	SCONJ
ijtc-1170	216	6	financial	financial	ADJ
ijtc-1170	216	7	inclusion	inclusion	NOUN
ijtc-1170	216	8	have	have	VERB
ijtc-1170	216	9	significant	significant	ADJ
ijtc-1170	216	10	value	value	NOUN
ijtc-1170	216	11	of	of	ADP
ijtc-1170	216	12	0.000	0.000	NUM
ijtc-1170	216	13	.	.	PUNCT
ijtc-1170	217	1	this	this	DET
ijtc-1170	217	2	significance	significance	NOUN
ijtc-1170	217	3	value	value	NOUN
ijtc-1170	217	4	is	be	AUX
ijtc-1170	217	5	less	less	ADJ
ijtc-1170	217	6	than	than	ADP
ijtc-1170	217	7	0.05	0.05	NUM
ijtc-1170	217	8	.	.	PUNCT
ijtc-1170	218	1	it	it	PRON
ijtc-1170	218	2	can	can	AUX
ijtc-1170	218	3	be	be	AUX
ijtc-1170	218	4	concluded	conclude	VERB
ijtc-1170	218	5	that	that	SCONJ
ijtc-1170	218	6	financial	financial	ADJ
ijtc-1170	218	7	inclusion	inclusion	NOUN
ijtc-1170	218	8	is	be	AUX
ijtc-1170	218	9	significant	significant	ADJ
ijtc-1170	218	10	on	on	ADP
ijtc-1170	218	11	the	the	DET
ijtc-1170	218	12	financial	financial	ADJ
ijtc-1170	218	13	performance	performance	NOUN
ijtc-1170	218	14	.	.	PUNCT
ijtc-1170	218	15	.	.	PUNCT
ijtc-1170	219	1	simultaneous	simultaneous	ADJ
ijtc-1170	219	2	test	test	NOUN
ijtc-1170	219	3	(	(	PUNCT
ijtc-1170	219	4	f	f	PROPN
ijtc-1170	219	5	test	test	NOUN
ijtc-1170	219	6	)	)	PUNCT
ijtc-1170	219	7	simultaneous	simultaneous	ADJ
ijtc-1170	219	8	test	test	NOUN
ijtc-1170	219	9	is	be	AUX
ijtc-1170	219	10	carried	carry	VERB
ijtc-1170	219	11	out	out	ADP
ijtc-1170	219	12	to	to	PART
ijtc-1170	219	13	determine	determine	VERB
ijtc-1170	219	14	the	the	DET
ijtc-1170	219	15	effect	effect	NOUN
ijtc-1170	219	16	of	of	ADP
ijtc-1170	219	17	the	the	DET
ijtc-1170	219	18	independent	independent	ADJ
ijtc-1170	219	19	variable	variable	NOUN
ijtc-1170	219	20	simultaneously	simultaneously	ADV
ijtc-1170	219	21	on	on	ADP
ijtc-1170	219	22	the	the	DET
ijtc-1170	219	23	dependent	dependent	ADJ
ijtc-1170	219	24	variable	variable	NOUN
ijtc-1170	219	25	.	.	PUNCT
ijtc-1170	220	1	this	this	PRON
ijtc-1170	220	2	is	be	AUX
ijtc-1170	220	3	also	also	ADV
ijtc-1170	220	4	called	call	VERB
ijtc-1170	220	5	an	an	DET
ijtc-1170	220	6	anova	anova	PROPN
ijtc-1170	220	7	test	test	NOUN
ijtc-1170	220	8	.	.	PUNCT
ijtc-1170	221	1	table	table	NOUN
ijtc-1170	221	2	6	6	NUM
ijtc-1170	221	3	.	.	PUNCT
ijtc-1170	222	1	simultaneous	simultaneous	ADJ
ijtc-1170	222	2	test	test	NOUN
ijtc-1170	222	3	f	f	PROPN
ijtc-1170	222	4	sig	sig	PROPN
ijtc-1170	222	5	.	.	PUNCT
ijtc-1170	223	1	26.783	26.783	NUM
ijtc-1170	223	2	0.000b	0.000b	PROPN
ijtc-1170	223	3	source	source	NOUN
ijtc-1170	223	4	:	:	PUNCT
ijtc-1170	223	5	data	datum	NOUN
ijtc-1170	223	6	processed	process	VERB
ijtc-1170	223	7	(	(	PUNCT
ijtc-1170	223	8	2024	2024	NUM
ijtc-1170	223	9	)	)	PUNCT
ijtc-1170	223	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1170	223	11	analysis	analysis	NOUN
ijtc-1170	223	12	of	of	ADP
ijtc-1170	223	13	the	the	DET
ijtc-1170	223	14	influence	influence	NOUN
ijtc-1170	223	15	of	of	ADP
ijtc-1170	223	16	the	the	DET
ijtc-1170	223	17	ability	ability	NOUN
ijtc-1170	223	18	to	to	PART
ijtc-1170	223	19	prepare	prepare	VERB
ijtc-1170	223	20	financial	financial	ADJ
ijtc-1170	223	21	reports	report	NOUN
ijtc-1170	223	22	,	,	PUNCT
ijtc-1170	223	23	financial	financial	ADJ
ijtc-1170	223	24	literacy	literacy	NOUN
ijtc-1170	223	25	and	and	CCONJ
ijtc-1170	223	26	financial	financial	ADJ
ijtc-1170	223	27	inclusion	inclusion	NOUN
ijtc-1170	223	28	on	on	ADP
ijtc-1170	223	29	the	the	DET
ijtc-1170	223	30	financial	financial	ADJ
ijtc-1170	223	31	performance	performance	NOUN
ijtc-1170	223	32	of	of	ADP
ijtc-1170	223	33	msmes	msme	NOUN
ijtc-1170	223	34	hutabarat	hutabarat	PROPN
ijtc-1170	223	35	,	,	PUNCT
ijtc-1170	223	36	widiyastuti	widiyastuti	NOUN
ijtc-1170	223	37	,	,	PUNCT
ijtc-1170	223	38	duffin	duffin	PROPN
ijtc-1170	223	39	,	,	PUNCT
ijtc-1170	223	40	and	and	CCONJ
ijtc-1170	223	41	ervina	ervina	VERB
ijtc-1170	223	42	530	530	NUM
ijtc-1170	223	43	|	|	ADV
ijtc-1170	223	44	ilomata	ilomata	PROPN
ijtc-1170	223	45	international	international	ADJ
ijtc-1170	223	46	journal	journal	NOUN
ijtc-1170	223	47	of	of	ADP
ijtc-1170	223	48	tax	tax	PROPN
ijtc-1170	223	49	&	&	CCONJ
ijtc-1170	223	50	accounting	accounting	PROPN
ijtc-1170	223	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1170	223	52	the	the	DET
ijtc-1170	223	53	calculated	calculated	ADJ
ijtc-1170	223	54	f	f	PROPN
ijtc-1170	223	55	test	test	NOUN
ijtc-1170	223	56	was	be	AUX
ijtc-1170	223	57	obtained	obtain	VERB
ijtc-1170	223	58	at	at	ADP
ijtc-1170	223	59	26,783	26,783	NUM
ijtc-1170	223	60	.	.	PUNCT
ijtc-1170	224	1	from	from	ADP
ijtc-1170	224	2	the	the	DET
ijtc-1170	224	3	results	result	NOUN
ijtc-1170	224	4	of	of	ADP
ijtc-1170	224	5	simultaneous	simultaneous	ADJ
ijtc-1170	224	6	tests	test	NOUN
ijtc-1170	224	7	,	,	PUNCT
ijtc-1170	224	8	the	the	DET
ijtc-1170	224	9	results	result	NOUN
ijtc-1170	224	10	were	be	AUX
ijtc-1170	224	11	that	that	SCONJ
ijtc-1170	224	12	its	its	PRON
ijtc-1170	224	13	significant	significant	ADJ
ijtc-1170	224	14	value	value	NOUN
ijtc-1170	224	15	is	be	AUX
ijtc-1170	224	16	0.000	0.000	NUM
ijtc-1170	224	17	.	.	PUNCT
ijtc-1170	225	1	significance	significance	NOUN
ijtc-1170	225	2	value	value	NOUN
ijtc-1170	225	3	<	<	X
ijtc-1170	225	4	0.05	0.05	NUM
ijtc-1170	225	5	.	.	PUNCT
ijtc-1170	226	1	so	so	ADV
ijtc-1170	226	2	it	it	PRON
ijtc-1170	226	3	is	be	AUX
ijtc-1170	226	4	known	know	VERB
ijtc-1170	226	5	that	that	SCONJ
ijtc-1170	226	6	ability	ability	NOUN
ijtc-1170	226	7	to	to	PART
ijtc-1170	226	8	prepare	prepare	VERB
ijtc-1170	226	9	financial	financial	ADJ
ijtc-1170	226	10	reports	report	NOUN
ijtc-1170	226	11	,	,	PUNCT
ijtc-1170	226	12	financial	financial	ADJ
ijtc-1170	226	13	literacy	literacy	NOUN
ijtc-1170	226	14	,	,	PUNCT
ijtc-1170	226	15	and	and	CCONJ
ijtc-1170	226	16	financial	financial	ADJ
ijtc-1170	226	17	inclusion	inclusion	NOUN
ijtc-1170	226	18	have	have	VERB
ijtc-1170	226	19	simultaneously	simultaneously	ADV
ijtc-1170	226	20	significant	significant	ADJ
ijtc-1170	226	21	positive	positive	ADJ
ijtc-1170	226	22	influence	influence	NOUN
ijtc-1170	226	23	on	on	ADP
ijtc-1170	226	24	the	the	DET
ijtc-1170	226	25	financial	financial	ADJ
ijtc-1170	226	26	performance	performance	NOUN
ijtc-1170	226	27	.	.	PUNCT
ijtc-1170	227	1	coefficient	coefficient	NOUN
ijtc-1170	227	2	of	of	ADP
ijtc-1170	227	3	determination	determination	NOUN
ijtc-1170	227	4	analysis	analysis	NOUN
ijtc-1170	227	5	the	the	DET
ijtc-1170	227	6	determination	determination	NOUN
ijtc-1170	227	7	test	test	NOUN
ijtc-1170	227	8	was	be	AUX
ijtc-1170	227	9	carried	carry	VERB
ijtc-1170	227	10	out	out	ADP
ijtc-1170	227	11	to	to	PART
ijtc-1170	227	12	find	find	VERB
ijtc-1170	227	13	out	out	ADP
ijtc-1170	227	14	how	how	SCONJ
ijtc-1170	227	15	well	well	ADV
ijtc-1170	227	16	the	the	DET
ijtc-1170	227	17	regression	regression	NOUN
ijtc-1170	227	18	model	model	NOUN
ijtc-1170	227	19	was	be	AUX
ijtc-1170	227	20	produced	produce	VERB
ijtc-1170	227	21	by	by	ADP
ijtc-1170	227	22	the	the	DET
ijtc-1170	227	23	interaction	interaction	NOUN
ijtc-1170	227	24	between	between	ADP
ijtc-1170	227	25	the	the	DET
ijtc-1170	227	26	independent	independent	ADJ
ijtc-1170	227	27	variables	variable	NOUN
ijtc-1170	227	28	and	and	CCONJ
ijtc-1170	227	29	the	the	DET
ijtc-1170	227	30	dependent	dependent	ADJ
ijtc-1170	227	31	variable	variable	NOUN
ijtc-1170	227	32	.	.	PUNCT
ijtc-1170	228	1	this	this	PRON
ijtc-1170	228	2	is	be	AUX
ijtc-1170	228	3	shown	show	VERB
ijtc-1170	228	4	via	via	ADP
ijtc-1170	228	5	adjusted	adjust	VERB
ijtc-1170	228	6	r	r	NOUN
ijtc-1170	228	7	squared	square	VERB
ijtc-1170	228	8	value	value	NOUN
ijtc-1170	228	9	(	(	PUNCT
ijtc-1170	228	10	r2	r2	PROPN
ijtc-1170	228	11	)	)	PUNCT
ijtc-1170	228	12	.	.	PUNCT
ijtc-1170	229	1	table	table	NOUN
ijtc-1170	229	2	7	7	NUM
ijtc-1170	229	3	.	.	PUNCT
ijtc-1170	229	4	r	r	NOUN
ijtc-1170	229	5	square	square	ADJ
ijtc-1170	229	6	result	result	NOUN
ijtc-1170	229	7	model	model	NOUN
ijtc-1170	229	8	r	r	PROPN
ijtc-1170	229	9	square	square	ADJ
ijtc-1170	229	10	1	1	NUM
ijtc-1170	229	11	0.456	0.456	NUM
ijtc-1170	229	12	source	source	NOUN
ijtc-1170	229	13	:	:	PUNCT
ijtc-1170	229	14	data	datum	NOUN
ijtc-1170	229	15	processed	process	VERB
ijtc-1170	229	16	(	(	PUNCT
ijtc-1170	229	17	2024	2024	NUM
ijtc-1170	229	18	)	)	PUNCT
ijtc-1170	229	19	the	the	DET
ijtc-1170	229	20	result	result	NOUN
ijtc-1170	229	21	of	of	ADP
ijtc-1170	229	22	r	r	NOUN
ijtc-1170	229	23	square	square	ADJ
ijtc-1170	229	24	value	value	NOUN
ijtc-1170	229	25	researched	research	VERB
ijtc-1170	229	26	at	at	ADP
ijtc-1170	229	27	this	this	DET
ijtc-1170	229	28	time	time	NOUN
ijtc-1170	229	29	were	be	AUX
ijtc-1170	229	30	obtained	obtain	VERB
ijtc-1170	229	31	at	at	ADP
ijtc-1170	229	32	0.456	0.456	NUM
ijtc-1170	229	33	or	or	CCONJ
ijtc-1170	229	34	45.6	45.6	NUM
ijtc-1170	229	35	%	%	NOUN
ijtc-1170	229	36	.	.	PUNCT
ijtc-1170	230	1	as	as	ADP
ijtc-1170	230	2	for	for	ADP
ijtc-1170	230	3	the	the	DET
ijtc-1170	230	4	ability	ability	NOUN
ijtc-1170	230	5	to	to	PART
ijtc-1170	230	6	prepare	prepare	VERB
ijtc-1170	230	7	financial	financial	ADJ
ijtc-1170	230	8	reports	report	NOUN
ijtc-1170	230	9	,	,	PUNCT
ijtc-1170	230	10	financial	financial	ADJ
ijtc-1170	230	11	literacy	literacy	NOUN
ijtc-1170	230	12	,	,	PUNCT
ijtc-1170	230	13	and	and	CCONJ
ijtc-1170	230	14	financial	financial	ADJ
ijtc-1170	230	15	inclusion	inclusion	NOUN
ijtc-1170	230	16	variables	variable	NOUN
ijtc-1170	230	17	can	can	AUX
ijtc-1170	230	18	explain	explain	VERB
ijtc-1170	230	19	the	the	DET
ijtc-1170	230	20	financial	financial	ADJ
ijtc-1170	230	21	performance	performance	NOUN
ijtc-1170	230	22	variable	variable	NOUN
ijtc-1170	230	23	on	on	ADP
ijtc-1170	230	24	micro	micro	PROPN
ijtc-1170	230	25	,	,	PUNCT
ijtc-1170	230	26	small	small	ADJ
ijtc-1170	230	27	and	and	CCONJ
ijtc-1170	230	28	medium	medium	ADJ
ijtc-1170	230	29	enterprises	enterprise	NOUN
ijtc-1170	230	30	in	in	ADP
ijtc-1170	230	31	medan	medan	PROPN
ijtc-1170	230	32	city	city	PROPN
ijtc-1170	230	33	by	by	ADP
ijtc-1170	230	34	45.6	45.6	NUM
ijtc-1170	230	35	%	%	NOUN
ijtc-1170	230	36	while	while	SCONJ
ijtc-1170	230	37	the	the	DET
ijtc-1170	230	38	remaining	remain	VERB
ijtc-1170	230	39	54.4	54.4	NUM
ijtc-1170	230	40	%	%	NOUN
ijtc-1170	230	41	is	be	AUX
ijtc-1170	230	42	explained	explain	VERB
ijtc-1170	230	43	by	by	ADP
ijtc-1170	230	44	other	other	ADJ
ijtc-1170	230	45	variables	variable	NOUN
ijtc-1170	230	46	not	not	PART
ijtc-1170	230	47	explained	explain	VERB
ijtc-1170	230	48	in	in	ADP
ijtc-1170	230	49	this	this	DET
ijtc-1170	230	50	research	research	NOUN
ijtc-1170	230	51	.	.	PUNCT
ijtc-1170	231	1	the	the	DET
ijtc-1170	231	2	influence	influence	NOUN
ijtc-1170	231	3	of	of	ADP
ijtc-1170	231	4	ability	ability	NOUN
ijtc-1170	231	5	to	to	PART
ijtc-1170	231	6	prepare	prepare	VERB
ijtc-1170	231	7	financial	financial	ADJ
ijtc-1170	231	8	reports	report	NOUN
ijtc-1170	231	9	on	on	ADP
ijtc-1170	231	10	financial	financial	ADJ
ijtc-1170	231	11	performance	performance	NOUN
ijtc-1170	231	12	the	the	DET
ijtc-1170	231	13	results	result	NOUN
ijtc-1170	231	14	of	of	ADP
ijtc-1170	231	15	statistical	statistical	ADJ
ijtc-1170	231	16	testing	testing	NOUN
ijtc-1170	231	17	on	on	ADP
ijtc-1170	231	18	the	the	DET
ijtc-1170	231	19	t	t	NOUN
ijtc-1170	231	20	-	-	PUNCT
ijtc-1170	231	21	test	test	NOUN
ijtc-1170	231	22	show	show	NOUN
ijtc-1170	231	23	that	that	SCONJ
ijtc-1170	231	24	ability	ability	NOUN
ijtc-1170	231	25	to	to	PART
ijtc-1170	231	26	prepare	prepare	VERB
ijtc-1170	231	27	financial	financial	ADJ
ijtc-1170	231	28	reports	report	NOUN
ijtc-1170	231	29	has	have	AUX
ijtc-1170	231	30	a	a	DET
ijtc-1170	231	31	tcount	tcount	NOUN
ijtc-1170	231	32	value	value	NOUN
ijtc-1170	231	33	of	of	ADP
ijtc-1170	231	34	2.992	2.992	NUM
ijtc-1170	231	35	with	with	ADP
ijtc-1170	231	36	a	a	DET
ijtc-1170	231	37	significance	significance	NOUN
ijtc-1170	231	38	level	level	NOUN
ijtc-1170	231	39	of	of	ADP
ijtc-1170	231	40	0.004	0.004	NUM
ijtc-1170	231	41	<	<	X
ijtc-1170	231	42	0.05	0.05	NUM
ijtc-1170	231	43	,	,	PUNCT
ijtc-1170	231	44	which	which	PRON
ijtc-1170	231	45	means	mean	VERB
ijtc-1170	231	46	that	that	SCONJ
ijtc-1170	231	47	ability	ability	NOUN
ijtc-1170	231	48	to	to	PART
ijtc-1170	231	49	prepare	prepare	VERB
ijtc-1170	231	50	financial	financial	ADJ
ijtc-1170	231	51	reports	report	NOUN
ijtc-1170	231	52	affects	affect	VERB
ijtc-1170	231	53	on	on	ADP
ijtc-1170	231	54	financial	financial	ADJ
ijtc-1170	231	55	performance	performance	NOUN
ijtc-1170	231	56	.	.	PUNCT
ijtc-1170	232	1	the	the	DET
ijtc-1170	232	2	result	result	NOUN
ijtc-1170	232	3	support	support	VERB
ijtc-1170	232	4	previous	previous	ADJ
ijtc-1170	232	5	research	research	NOUN
ijtc-1170	232	6	conducted	conduct	VERB
ijtc-1170	232	7	by	by	ADP
ijtc-1170	232	8	(	(	PUNCT
ijtc-1170	232	9	ilarrahmah	ilarrahmah	NOUN
ijtc-1170	232	10	&	&	CCONJ
ijtc-1170	232	11	susanti	susanti	PROPN
ijtc-1170	232	12	,	,	PUNCT
ijtc-1170	232	13	2021	2021	NUM
ijtc-1170	232	14	)	)	PUNCT
ijtc-1170	232	15	,	,	PUNCT
ijtc-1170	232	16	(	(	PUNCT
ijtc-1170	232	17	whetyaningtyas	whetyaningtyas	PROPN
ijtc-1170	232	18	&	&	CCONJ
ijtc-1170	232	19	mulyani	mulyani	PROPN
ijtc-1170	232	20	,	,	PUNCT
ijtc-1170	232	21	2016	2016	NUM
ijtc-1170	232	22	)	)	PUNCT
ijtc-1170	232	23	which	which	PRON
ijtc-1170	232	24	states	state	VERB
ijtc-1170	232	25	that	that	SCONJ
ijtc-1170	232	26	ability	ability	NOUN
ijtc-1170	232	27	to	to	PART
ijtc-1170	232	28	prepare	prepare	VERB
ijtc-1170	232	29	financial	financial	ADJ
ijtc-1170	232	30	reports	report	NOUN
ijtc-1170	232	31	affects	affect	VERB
ijtc-1170	232	32	financial	financial	ADJ
ijtc-1170	232	33	performance	performance	NOUN
ijtc-1170	232	34	.	.	PUNCT
ijtc-1170	233	1	the	the	DET
ijtc-1170	233	2	influence	influence	NOUN
ijtc-1170	233	3	of	of	ADP
ijtc-1170	233	4	financial	financial	ADJ
ijtc-1170	233	5	literacy	literacy	NOUN
ijtc-1170	233	6	on	on	ADP
ijtc-1170	233	7	financial	financial	ADJ
ijtc-1170	233	8	performance	performance	NOUN
ijtc-1170	233	9	the	the	DET
ijtc-1170	233	10	results	result	NOUN
ijtc-1170	233	11	of	of	ADP
ijtc-1170	233	12	statistical	statistical	ADJ
ijtc-1170	233	13	testing	testing	NOUN
ijtc-1170	233	14	on	on	ADP
ijtc-1170	233	15	the	the	DET
ijtc-1170	233	16	t	t	NOUN
ijtc-1170	233	17	-	-	PUNCT
ijtc-1170	233	18	test	test	NOUN
ijtc-1170	233	19	show	show	NOUN
ijtc-1170	233	20	that	that	SCONJ
ijtc-1170	233	21	financial	financial	ADJ
ijtc-1170	233	22	literacy	literacy	NOUN
ijtc-1170	233	23	has	have	AUX
ijtc-1170	233	24	a	a	DET
ijtc-1170	233	25	t	t	NOUN
ijtc-1170	233	26	-	-	PUNCT
ijtc-1170	233	27	count	count	NOUN
ijtc-1170	233	28	value	value	NOUN
ijtc-1170	233	29	of	of	ADP
ijtc-1170	233	30	3.323	3.323	NUM
ijtc-1170	233	31	with	with	ADP
ijtc-1170	233	32	a	a	DET
ijtc-1170	233	33	significance	significance	NOUN
ijtc-1170	233	34	level	level	NOUN
ijtc-1170	233	35	of	of	ADP
ijtc-1170	233	36	0.001	0.001	NUM
ijtc-1170	233	37	<	<	NOUN
ijtc-1170	233	38	0.05	0.05	NUM
ijtc-1170	233	39	,	,	PUNCT
ijtc-1170	233	40	which	which	PRON
ijtc-1170	233	41	means	mean	VERB
ijtc-1170	233	42	that	that	SCONJ
ijtc-1170	233	43	financial	financial	ADJ
ijtc-1170	233	44	literacy	literacy	NOUN
ijtc-1170	233	45	affects	affect	VERB
ijtc-1170	233	46	on	on	ADP
ijtc-1170	233	47	financial	financial	ADJ
ijtc-1170	233	48	performance	performance	NOUN
ijtc-1170	233	49	.	.	PUNCT
ijtc-1170	234	1	the	the	DET
ijtc-1170	234	2	result	result	NOUN
ijtc-1170	234	3	support	support	VERB
ijtc-1170	234	4	previous	previous	ADJ
ijtc-1170	234	5	research	research	NOUN
ijtc-1170	234	6	conducted	conduct	VERB
ijtc-1170	234	7	by	by	ADP
ijtc-1170	234	8	(	(	PUNCT
ijtc-1170	234	9	ilarrahmah	ilarrahmah	NOUN
ijtc-1170	234	10	&	&	CCONJ
ijtc-1170	234	11	susanti	susanti	PROPN
ijtc-1170	234	12	,	,	PUNCT
ijtc-1170	234	13	2021	2021	NUM
ijtc-1170	234	14	)	)	PUNCT
ijtc-1170	234	15	,	,	PUNCT
ijtc-1170	234	16	(	(	PUNCT
ijtc-1170	234	17	triana	triana	PROPN
ijtc-1170	234	18	&	&	CCONJ
ijtc-1170	234	19	syera	syera	NOUN
ijtc-1170	234	20	,	,	PUNCT
ijtc-1170	234	21	2023	2023	NUM
ijtc-1170	234	22	)	)	PUNCT
ijtc-1170	234	23	,	,	PUNCT
ijtc-1170	234	24	(	(	PUNCT
ijtc-1170	234	25	hasanudin	hasanudin	NOUN
ijtc-1170	234	26	&	&	CCONJ
ijtc-1170	234	27	rahmiyanti	rahmiyanti	NOUN
ijtc-1170	234	28	,	,	PUNCT
ijtc-1170	234	29	2023	2023	NUM
ijtc-1170	234	30	)	)	PUNCT
ijtc-1170	234	31	,	,	PUNCT
ijtc-1170	234	32	and	and	CCONJ
ijtc-1170	234	33	(	(	PUNCT
ijtc-1170	234	34	ahmad	ahmad	PROPN
ijtc-1170	234	35	et	et	PROPN
ijtc-1170	234	36	al	al	PROPN
ijtc-1170	234	37	.	.	PROPN
ijtc-1170	234	38	,	,	PUNCT
ijtc-1170	234	39	2023	2023	NUM
ijtc-1170	234	40	)	)	PUNCT
ijtc-1170	234	41	which	which	PRON
ijtc-1170	234	42	states	state	VERB
ijtc-1170	234	43	that	that	SCONJ
ijtc-1170	234	44	financial	financial	ADJ
ijtc-1170	234	45	literacy	literacy	NOUN
ijtc-1170	234	46	affects	affect	VERB
ijtc-1170	234	47	financial	financial	ADJ
ijtc-1170	234	48	performance	performance	NOUN
ijtc-1170	234	49	.	.	PUNCT
ijtc-1170	235	1	the	the	DET
ijtc-1170	235	2	influence	influence	NOUN
ijtc-1170	235	3	of	of	ADP
ijtc-1170	235	4	financial	financial	ADJ
ijtc-1170	235	5	inclusion	inclusion	NOUN
ijtc-1170	235	6	the	the	DET
ijtc-1170	235	7	on	on	ADP
ijtc-1170	235	8	financial	financial	ADJ
ijtc-1170	235	9	performance	performance	NOUN
ijtc-1170	235	10	the	the	DET
ijtc-1170	235	11	results	result	NOUN
ijtc-1170	235	12	of	of	ADP
ijtc-1170	235	13	statistical	statistical	ADJ
ijtc-1170	235	14	testing	testing	NOUN
ijtc-1170	235	15	on	on	ADP
ijtc-1170	235	16	the	the	DET
ijtc-1170	235	17	t	t	NOUN
ijtc-1170	235	18	-	-	PUNCT
ijtc-1170	235	19	test	test	NOUN
ijtc-1170	235	20	show	show	NOUN
ijtc-1170	235	21	that	that	SCONJ
ijtc-1170	235	22	financial	financial	ADJ
ijtc-1170	235	23	inclusion	inclusion	NOUN
ijtc-1170	235	24	has	have	VERB
ijtc-1170	235	25	a	a	DET
ijtc-1170	235	26	t	t	NOUN
ijtc-1170	235	27	-	-	PUNCT
ijtc-1170	235	28	count	count	NOUN
ijtc-1170	235	29	value	value	NOUN
ijtc-1170	235	30	of	of	ADP
ijtc-1170	235	31	4.647	4.647	NUM
ijtc-1170	235	32	with	with	ADP
ijtc-1170	235	33	a	a	DET
ijtc-1170	235	34	significance	significance	NOUN
ijtc-1170	235	35	level	level	NOUN
ijtc-1170	235	36	of	of	ADP
ijtc-1170	235	37	0.000	0.000	NUM
ijtc-1170	235	38	<	<	X
ijtc-1170	235	39	0.05	0.05	NUM
ijtc-1170	235	40	,	,	PUNCT
ijtc-1170	235	41	which	which	PRON
ijtc-1170	235	42	means	mean	VERB
ijtc-1170	235	43	that	that	SCONJ
ijtc-1170	235	44	financial	financial	ADJ
ijtc-1170	235	45	inclusion	inclusion	NOUN
ijtc-1170	235	46	affects	affect	VERB
ijtc-1170	235	47	on	on	ADP
ijtc-1170	235	48	financial	financial	ADJ
ijtc-1170	235	49	performance	performance	NOUN
ijtc-1170	235	50	.	.	PUNCT
ijtc-1170	236	1	the	the	DET
ijtc-1170	236	2	influence	influence	NOUN
ijtc-1170	236	3	of	of	ADP
ijtc-1170	236	4	financial	financial	ADJ
ijtc-1170	236	5	inclusion	inclusion	NOUN
ijtc-1170	236	6	on	on	ADP
ijtc-1170	236	7	the	the	DET
ijtc-1170	236	8	financial	financial	ADJ
ijtc-1170	236	9	performance	performance	NOUN
ijtc-1170	236	10	of	of	ADP
ijtc-1170	236	11	msmes	msme	NOUN
ijtc-1170	236	12	can	can	AUX
ijtc-1170	236	13	be	be	AUX
ijtc-1170	236	14	very	very	ADV
ijtc-1170	236	15	positive	positive	ADJ
ijtc-1170	236	16	(	(	PUNCT
ijtc-1170	236	17	ahmad	ahmad	PROPN
ijtc-1170	236	18	et	et	PROPN
ijtc-1170	236	19	al	al	PROPN
ijtc-1170	236	20	.	.	PROPN
ijtc-1170	236	21	,	,	PUNCT
ijtc-1170	236	22	2023	2023	NUM
ijtc-1170	236	23	)	)	PUNCT
ijtc-1170	236	24	.	.	PUNCT
ijtc-1170	237	1	financial	financial	ADJ
ijtc-1170	237	2	inclusion	inclusion	NOUN
ijtc-1170	237	3	refers	refer	VERB
ijtc-1170	237	4	to	to	ADP
ijtc-1170	237	5	efforts	effort	NOUN
ijtc-1170	237	6	to	to	PART
ijtc-1170	237	7	expand	expand	VERB
ijtc-1170	237	8	the	the	DET
ijtc-1170	237	9	access	access	NOUN
ijtc-1170	237	10	of	of	ADP
ijtc-1170	237	11	individuals	individual	NOUN
ijtc-1170	237	12	and	and	CCONJ
ijtc-1170	237	13	businesses	business	NOUN
ijtc-1170	237	14	,	,	PUNCT
ijtc-1170	237	15	including	include	VERB
ijtc-1170	237	16	msmes	msme	NOUN
ijtc-1170	237	17	,	,	PUNCT
ijtc-1170	237	18	to	to	ADP
ijtc-1170	237	19	financial	financial	ADJ
ijtc-1170	237	20	services	service	NOUN
ijtc-1170	237	21	such	such	ADJ
ijtc-1170	237	22	as	as	ADP
ijtc-1170	237	23	banking	banking	NOUN
ijtc-1170	237	24	,	,	PUNCT
ijtc-1170	237	25	loans	loan	NOUN
ijtc-1170	237	26	,	,	PUNCT
ijtc-1170	237	27	insurance	insurance	NOUN
ijtc-1170	237	28	and	and	CCONJ
ijtc-1170	237	29	investment	investment	NOUN
ijtc-1170	237	30	.	.	PUNCT
ijtc-1170	238	1	the	the	DET
ijtc-1170	238	2	main	main	ADJ
ijtc-1170	238	3	impact	impact	NOUN
ijtc-1170	238	4	of	of	ADP
ijtc-1170	238	5	financial	financial	ADJ
ijtc-1170	238	6	inclusion	inclusion	NOUN
ijtc-1170	238	7	is	be	AUX
ijtc-1170	238	8	to	to	PART
ijtc-1170	238	9	provide	provide	VERB
ijtc-1170	238	10	better	well	ADJ
ijtc-1170	238	11	access	access	NOUN
ijtc-1170	238	12	to	to	ADP
ijtc-1170	238	13	loans	loan	NOUN
ijtc-1170	238	14	and	and	CCONJ
ijtc-1170	238	15	financing	financing	NOUN
ijtc-1170	238	16	for	for	ADP
ijtc-1170	238	17	msmes	msme	NOUN
ijtc-1170	238	18	.	.	PUNCT
ijtc-1170	239	1	the	the	DET
ijtc-1170	239	2	result	result	NOUN
ijtc-1170	239	3	support	support	VERB
ijtc-1170	239	4	previous	previous	ADJ
ijtc-1170	239	5	research	research	NOUN
ijtc-1170	239	6	conducted	conduct	VERB
ijtc-1170	239	7	by	by	ADP
ijtc-1170	239	8	(	(	PUNCT
ijtc-1170	239	9	ahmad	ahmad	PROPN
ijtc-1170	239	10	et	et	PROPN
ijtc-1170	239	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1170	239	12	analysis	analysis	NOUN
ijtc-1170	239	13	of	of	ADP
ijtc-1170	239	14	the	the	DET
ijtc-1170	239	15	influence	influence	NOUN
ijtc-1170	239	16	of	of	ADP
ijtc-1170	239	17	the	the	DET
ijtc-1170	239	18	ability	ability	NOUN
ijtc-1170	239	19	to	to	PART
ijtc-1170	239	20	prepare	prepare	VERB
ijtc-1170	239	21	financial	financial	ADJ
ijtc-1170	239	22	reports	report	NOUN
ijtc-1170	239	23	,	,	PUNCT
ijtc-1170	239	24	financial	financial	ADJ
ijtc-1170	239	25	literacy	literacy	NOUN
ijtc-1170	239	26	and	and	CCONJ
ijtc-1170	239	27	financial	financial	ADJ
ijtc-1170	239	28	inclusion	inclusion	NOUN
ijtc-1170	239	29	on	on	ADP
ijtc-1170	239	30	the	the	DET
ijtc-1170	239	31	financial	financial	ADJ
ijtc-1170	239	32	performance	performance	NOUN
ijtc-1170	239	33	of	of	ADP
ijtc-1170	239	34	msmes	msme	NOUN
ijtc-1170	239	35	hutabarat	hutabarat	PROPN
ijtc-1170	239	36	,	,	PUNCT
ijtc-1170	239	37	widiyastuti	widiyastuti	NOUN
ijtc-1170	239	38	,	,	PUNCT
ijtc-1170	239	39	duffin	duffin	NOUN
ijtc-1170	239	40	,	,	PUNCT
ijtc-1170	239	41	and	and	CCONJ
ijtc-1170	239	42	ervina	ervina	VERB
ijtc-1170	239	43	531	531	NUM
ijtc-1170	239	44	|	|	ADV
ijtc-1170	239	45	ilomata	ilomata	PROPN
ijtc-1170	239	46	international	international	ADJ
ijtc-1170	239	47	journal	journal	NOUN
ijtc-1170	239	48	of	of	ADP
ijtc-1170	239	49	tax	tax	PROPN
ijtc-1170	239	50	&	&	CCONJ
ijtc-1170	239	51	accounting	accounting	PROPN
ijtc-1170	239	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1170	239	53	al	al	PROPN
ijtc-1170	239	54	.	.	PROPN
ijtc-1170	239	55	,	,	PUNCT
ijtc-1170	239	56	2023	2023	NUM
ijtc-1170	239	57	)	)	PUNCT
ijtc-1170	239	58	,	,	PUNCT
ijtc-1170	239	59	(	(	PUNCT
ijtc-1170	239	60	hasanudin	hasanudin	NOUN
ijtc-1170	239	61	&	&	CCONJ
ijtc-1170	239	62	rahmiyanti	rahmiyanti	NOUN
ijtc-1170	239	63	,	,	PUNCT
ijtc-1170	239	64	2023	2023	NUM
ijtc-1170	239	65	)	)	PUNCT
ijtc-1170	239	66	,	,	PUNCT
ijtc-1170	239	67	(	(	PUNCT
ijtc-1170	239	68	rosliyati	rosliyati	NOUN
ijtc-1170	239	69	,	,	PUNCT
ijtc-1170	239	70	2022	2022	NUM
ijtc-1170	239	71	)	)	PUNCT
ijtc-1170	239	72	,	,	PUNCT
ijtc-1170	239	73	and	and	CCONJ
ijtc-1170	239	74	(	(	PUNCT
ijtc-1170	239	75	laila	laila	PROPN
ijtc-1170	239	76	&	&	CCONJ
ijtc-1170	239	77	sihotang	sihotang	PROPN
ijtc-1170	239	78	,	,	PUNCT
ijtc-1170	239	79	2022	2022	NUM
ijtc-1170	239	80	)	)	PUNCT
ijtc-1170	239	81	which	which	PRON
ijtc-1170	239	82	states	state	VERB
ijtc-1170	239	83	that	that	SCONJ
ijtc-1170	239	84	financial	financial	ADJ
ijtc-1170	239	85	inclusion	inclusion	NOUN
ijtc-1170	239	86	affects	affect	VERB
ijtc-1170	239	87	financial	financial	ADJ
ijtc-1170	239	88	performance	performance	NOUN
ijtc-1170	239	89	.	.	PUNCT
ijtc-1170	240	1	the	the	DET
ijtc-1170	240	2	influence	influence	NOUN
ijtc-1170	240	3	of	of	ADP
ijtc-1170	240	4	ability	ability	NOUN
ijtc-1170	240	5	to	to	PART
ijtc-1170	240	6	prepare	prepare	VERB
ijtc-1170	240	7	financial	financial	ADJ
ijtc-1170	240	8	reports	report	NOUN
ijtc-1170	240	9	,	,	PUNCT
ijtc-1170	240	10	financial	financial	ADJ
ijtc-1170	240	11	literacy	literacy	NOUN
ijtc-1170	240	12	,	,	PUNCT
ijtc-1170	240	13	and	and	CCONJ
ijtc-1170	240	14	financial	financial	ADJ
ijtc-1170	240	15	inclusion	inclusion	NOUN
ijtc-1170	240	16	on	on	ADP
ijtc-1170	240	17	financial	financial	ADJ
ijtc-1170	240	18	performance	performance	NOUN
ijtc-1170	240	19	this	this	DET
ijtc-1170	240	20	research	research	NOUN
ijtc-1170	240	21	has	have	AUX
ijtc-1170	240	22	carried	carry	VERB
ijtc-1170	240	23	out	out	ADP
ijtc-1170	240	24	simultaneous	simultaneous	ADJ
ijtc-1170	240	25	testing	testing	NOUN
ijtc-1170	240	26	through	through	ADP
ijtc-1170	240	27	the	the	DET
ijtc-1170	240	28	f	f	PROPN
ijtc-1170	240	29	test	test	NOUN
ijtc-1170	240	30	.	.	PUNCT
ijtc-1170	241	1	the	the	DET
ijtc-1170	241	2	results	result	NOUN
ijtc-1170	241	3	of	of	ADP
ijtc-1170	241	4	empirical	empirical	ADJ
ijtc-1170	241	5	evidence	evidence	NOUN
ijtc-1170	241	6	show	show	VERB
ijtc-1170	241	7	that	that	SCONJ
ijtc-1170	241	8	the	the	DET
ijtc-1170	241	9	ability	ability	NOUN
ijtc-1170	241	10	to	to	PART
ijtc-1170	241	11	prepare	prepare	VERB
ijtc-1170	241	12	financial	financial	ADJ
ijtc-1170	241	13	reports	report	NOUN
ijtc-1170	241	14	,	,	PUNCT
ijtc-1170	241	15	financial	financial	ADJ
ijtc-1170	241	16	literacy	literacy	NOUN
ijtc-1170	241	17	,	,	PUNCT
ijtc-1170	241	18	and	and	CCONJ
ijtc-1170	241	19	financial	financial	ADJ
ijtc-1170	241	20	inclusion	inclusion	NOUN
ijtc-1170	241	21	together	together	ADV
ijtc-1170	241	22	have	have	VERB
ijtc-1170	241	23	a	a	DET
ijtc-1170	241	24	positive	positive	ADJ
ijtc-1170	241	25	and	and	CCONJ
ijtc-1170	241	26	significant	significant	ADJ
ijtc-1170	241	27	effect	effect	NOUN
ijtc-1170	241	28	on	on	ADP
ijtc-1170	241	29	financial	financial	ADJ
ijtc-1170	241	30	performance	performance	NOUN
ijtc-1170	241	31	,	,	PUNCT
ijtc-1170	241	32	carried	carry	VERB
ijtc-1170	241	33	out	out	ADP
ijtc-1170	241	34	by	by	ADP
ijtc-1170	241	35	msme	msme	NOUN
ijtc-1170	241	36	entrepreneurs	entrepreneur	NOUN
ijtc-1170	241	37	in	in	ADP
ijtc-1170	241	38	medan	medan	PROPN
ijtc-1170	241	39	city	city	PROPN
ijtc-1170	241	40	.	.	PUNCT
ijtc-1170	242	1	the	the	DET
ijtc-1170	242	2	results	result	NOUN
ijtc-1170	242	3	of	of	ADP
ijtc-1170	242	4	this	this	DET
ijtc-1170	242	5	research	research	NOUN
ijtc-1170	242	6	show	show	VERB
ijtc-1170	242	7	that	that	SCONJ
ijtc-1170	242	8	the	the	DET
ijtc-1170	242	9	three	three	NUM
ijtc-1170	242	10	independent	independent	ADJ
ijtc-1170	242	11	variables	variable	NOUN
ijtc-1170	242	12	,	,	PUNCT
ijtc-1170	242	13	namely	namely	ADV
ijtc-1170	242	14	ability	ability	NOUN
ijtc-1170	242	15	to	to	PART
ijtc-1170	242	16	prepare	prepare	VERB
ijtc-1170	242	17	financial	financial	ADJ
ijtc-1170	242	18	reports	report	NOUN
ijtc-1170	242	19	,	,	PUNCT
ijtc-1170	242	20	financial	financial	ADJ
ijtc-1170	242	21	literacy	literacy	NOUN
ijtc-1170	242	22	,	,	PUNCT
ijtc-1170	242	23	and	and	CCONJ
ijtc-1170	242	24	financial	financial	ADJ
ijtc-1170	242	25	inclusion	inclusion	NOUN
ijtc-1170	242	26	together	together	ADV
ijtc-1170	242	27	have	have	VERB
ijtc-1170	242	28	a	a	DET
ijtc-1170	242	29	positive	positive	ADJ
ijtc-1170	242	30	and	and	CCONJ
ijtc-1170	242	31	significant	significant	ADJ
ijtc-1170	242	32	influence	influence	NOUN
ijtc-1170	242	33	on	on	ADP
ijtc-1170	242	34	the	the	DET
ijtc-1170	242	35	dependent	dependent	ADJ
ijtc-1170	242	36	variable	variable	ADJ
ijtc-1170	242	37	financial	financial	ADJ
ijtc-1170	242	38	performance	performance	NOUN
ijtc-1170	242	39	msme	msme	NOUN
ijtc-1170	242	40	in	in	ADP
ijtc-1170	242	41	medan	medan	PROPN
ijtc-1170	242	42	city	city	PROPN
ijtc-1170	242	43	.	.	PUNCT
ijtc-1170	243	1	conclusion	conclusion	NOUN
ijtc-1170	243	2	based	base	VERB
ijtc-1170	243	3	on	on	ADP
ijtc-1170	243	4	the	the	DET
ijtc-1170	243	5	results	result	NOUN
ijtc-1170	243	6	of	of	ADP
ijtc-1170	243	7	the	the	DET
ijtc-1170	243	8	analysis	analysis	NOUN
ijtc-1170	243	9	that	that	PRON
ijtc-1170	243	10	has	have	AUX
ijtc-1170	243	11	been	be	AUX
ijtc-1170	243	12	carried	carry	VERB
ijtc-1170	243	13	out	out	ADP
ijtc-1170	243	14	,	,	PUNCT
ijtc-1170	243	15	several	several	ADJ
ijtc-1170	243	16	important	important	ADJ
ijtc-1170	243	17	conclusions	conclusion	NOUN
ijtc-1170	243	18	have	have	AUX
ijtc-1170	243	19	been	be	AUX
ijtc-1170	243	20	obtained	obtain	VERB
ijtc-1170	243	21	,	,	PUNCT
ijtc-1170	243	22	namely	namely	ADV
ijtc-1170	243	23	that	that	SCONJ
ijtc-1170	243	24	the	the	DET
ijtc-1170	243	25	ability	ability	NOUN
ijtc-1170	243	26	to	to	PART
ijtc-1170	243	27	prepare	prepare	VERB
ijtc-1170	243	28	financial	financial	ADJ
ijtc-1170	243	29	reports	report	NOUN
ijtc-1170	243	30	partially	partially	ADV
ijtc-1170	243	31	has	have	VERB
ijtc-1170	243	32	a	a	DET
ijtc-1170	243	33	positive	positive	ADJ
ijtc-1170	243	34	and	and	CCONJ
ijtc-1170	243	35	significant	significant	ADJ
ijtc-1170	243	36	effect	effect	NOUN
ijtc-1170	243	37	on	on	ADP
ijtc-1170	243	38	the	the	DET
ijtc-1170	243	39	financial	financial	ADJ
ijtc-1170	243	40	performance	performance	NOUN
ijtc-1170	243	41	of	of	ADP
ijtc-1170	243	42	msmes	msme	NOUN
ijtc-1170	243	43	.	.	PUNCT
ijtc-1170	244	1	financial	financial	ADJ
ijtc-1170	244	2	literacy	literacy	NOUN
ijtc-1170	244	3	partially	partially	ADV
ijtc-1170	244	4	has	have	VERB
ijtc-1170	244	5	a	a	DET
ijtc-1170	244	6	positive	positive	ADJ
ijtc-1170	244	7	and	and	CCONJ
ijtc-1170	244	8	significant	significant	ADJ
ijtc-1170	244	9	effect	effect	NOUN
ijtc-1170	244	10	on	on	ADP
ijtc-1170	244	11	the	the	DET
ijtc-1170	244	12	financial	financial	ADJ
ijtc-1170	244	13	performance	performance	NOUN
ijtc-1170	244	14	of	of	ADP
ijtc-1170	244	15	msmes	msme	NOUN
ijtc-1170	244	16	in	in	ADP
ijtc-1170	244	17	medan	medan	PROPN
ijtc-1170	244	18	city	city	PROPN
ijtc-1170	244	19	.	.	PUNCT
ijtc-1170	245	1	financial	financial	ADJ
ijtc-1170	245	2	inclusion	inclusion	NOUN
ijtc-1170	245	3	was	be	AUX
ijtc-1170	245	4	found	find	VERB
ijtc-1170	245	5	to	to	PART
ijtc-1170	245	6	have	have	VERB
ijtc-1170	245	7	a	a	DET
ijtc-1170	245	8	partial	partial	ADJ
ijtc-1170	245	9	positive	positive	ADJ
ijtc-1170	245	10	and	and	CCONJ
ijtc-1170	245	11	significant	significant	ADJ
ijtc-1170	245	12	effect	effect	NOUN
ijtc-1170	245	13	on	on	ADP
ijtc-1170	245	14	the	the	DET
ijtc-1170	245	15	financial	financial	ADJ
ijtc-1170	245	16	performance	performance	NOUN
ijtc-1170	245	17	of	of	ADP
ijtc-1170	245	18	msmes	msme	NOUN
ijtc-1170	245	19	.	.	PUNCT
ijtc-1170	246	1	another	another	DET
ijtc-1170	246	2	interesting	interesting	ADJ
ijtc-1170	246	3	finding	finding	NOUN
ijtc-1170	246	4	is	be	AUX
ijtc-1170	246	5	that	that	SCONJ
ijtc-1170	246	6	the	the	DET
ijtc-1170	246	7	analysis	analysis	NOUN
ijtc-1170	246	8	carried	carry	VERB
ijtc-1170	246	9	out	out	ADP
ijtc-1170	246	10	simultaneously	simultaneously	ADV
ijtc-1170	246	11	shows	show	VERB
ijtc-1170	246	12	that	that	SCONJ
ijtc-1170	246	13	the	the	DET
ijtc-1170	246	14	ability	ability	NOUN
ijtc-1170	246	15	to	to	PART
ijtc-1170	246	16	prepare	prepare	VERB
ijtc-1170	246	17	financial	financial	ADJ
ijtc-1170	246	18	reports	report	NOUN
ijtc-1170	246	19	,	,	PUNCT
ijtc-1170	246	20	financial	financial	ADJ
ijtc-1170	246	21	literacy	literacy	NOUN
ijtc-1170	246	22	,	,	PUNCT
ijtc-1170	246	23	and	and	CCONJ
ijtc-1170	246	24	financial	financial	ADJ
ijtc-1170	246	25	inclusion	inclusion	NOUN
ijtc-1170	246	26	have	have	AUX
ijtc-1170	246	27	simultaneously	simultaneously	ADV
ijtc-1170	246	28	significant	significant	ADJ
ijtc-1170	246	29	positive	positive	ADJ
ijtc-1170	246	30	influence	influence	NOUN
ijtc-1170	246	31	on	on	ADP
ijtc-1170	246	32	the	the	DET
ijtc-1170	246	33	financial	financial	ADJ
ijtc-1170	246	34	performance	performance	NOUN
ijtc-1170	246	35	of	of	ADP
ijtc-1170	246	36	msmes	msme	NOUN
ijtc-1170	246	37	in	in	ADP
ijtc-1170	246	38	medan	medan	PROPN
ijtc-1170	246	39	city	city	PROPN
ijtc-1170	246	40	.	.	PUNCT
ijtc-1170	247	1	the	the	DET
ijtc-1170	247	2	implications	implication	NOUN
ijtc-1170	247	3	of	of	ADP
ijtc-1170	247	4	this	this	DET
ijtc-1170	247	5	research	research	NOUN
ijtc-1170	247	6	encourage	encourage	VERB
ijtc-1170	247	7	the	the	DET
ijtc-1170	247	8	development	development	NOUN
ijtc-1170	247	9	of	of	ADP
ijtc-1170	247	10	strategies	strategy	NOUN
ijtc-1170	247	11	and	and	CCONJ
ijtc-1170	247	12	policies	policy	NOUN
ijtc-1170	247	13	that	that	PRON
ijtc-1170	247	14	can	can	AUX
ijtc-1170	247	15	improve	improve	VERB
ijtc-1170	247	16	the	the	DET
ijtc-1170	247	17	ability	ability	NOUN
ijtc-1170	247	18	to	to	PART
ijtc-1170	247	19	prepare	prepare	VERB
ijtc-1170	247	20	financial	financial	ADJ
ijtc-1170	247	21	reports	report	NOUN
ijtc-1170	247	22	,	,	PUNCT
ijtc-1170	247	23	optimize	optimize	VERB
ijtc-1170	247	24	financial	financial	ADJ
ijtc-1170	247	25	literacy	literacy	NOUN
ijtc-1170	247	26	,	,	PUNCT
ijtc-1170	247	27	financial	financial	ADJ
ijtc-1170	247	28	inclusion	inclusion	NOUN
ijtc-1170	247	29	and	and	CCONJ
ijtc-1170	247	30	encourage	encourage	VERB
ijtc-1170	247	31	msme	msme	ADJ
ijtc-1170	247	32	financial	financial	ADJ
ijtc-1170	247	33	management	management	NOUN
ijtc-1170	247	34	behavior	behavior	NOUN
ijtc-1170	247	35	so	so	SCONJ
ijtc-1170	247	36	that	that	SCONJ
ijtc-1170	247	37	it	it	PRON
ijtc-1170	247	38	can	can	AUX
ijtc-1170	247	39	improve	improve	VERB
ijtc-1170	247	40	the	the	DET
ijtc-1170	247	41	financial	financial	ADJ
ijtc-1170	247	42	performance	performance	NOUN
ijtc-1170	247	43	of	of	ADP
ijtc-1170	247	44	msmes	msme	NOUN
ijtc-1170	247	45	,	,	PUNCT
ijtc-1170	247	46	which	which	PRON
ijtc-1170	247	47	in	in	ADP
ijtc-1170	247	48	turn	turn	NOUN
ijtc-1170	247	49	will	will	AUX
ijtc-1170	247	50	improve	improve	VERB
ijtc-1170	247	51	the	the	DET
ijtc-1170	247	52	welfare	welfare	NOUN
ijtc-1170	247	53	and	and	CCONJ
ijtc-1170	247	54	sustainable	sustainable	ADJ
ijtc-1170	247	55	growth	growth	NOUN
ijtc-1170	247	56	of	of	ADP
ijtc-1170	247	57	the	the	DET
ijtc-1170	247	58	msme	msme	NOUN
ijtc-1170	247	59	sector	sector	NOUN
ijtc-1170	247	60	.	.	PUNCT
ijtc-1170	248	1	this	this	DET
ijtc-1170	248	2	research	research	NOUN
ijtc-1170	248	3	contributes	contribute	VERB
ijtc-1170	248	4	to	to	ADP
ijtc-1170	248	5	providing	provide	VERB
ijtc-1170	248	6	a	a	DET
ijtc-1170	248	7	deeper	deep	ADJ
ijtc-1170	248	8	understanding	understanding	NOUN
ijtc-1170	248	9	of	of	ADP
ijtc-1170	248	10	the	the	DET
ijtc-1170	248	11	complexity	complexity	NOUN
ijtc-1170	248	12	of	of	ADP
ijtc-1170	248	13	the	the	DET
ijtc-1170	248	14	relationship	relationship	NOUN
ijtc-1170	248	15	between	between	ADP
ijtc-1170	248	16	the	the	DET
ijtc-1170	248	17	ability	ability	NOUN
ijtc-1170	248	18	to	to	PART
ijtc-1170	248	19	prepare	prepare	VERB
ijtc-1170	248	20	financial	financial	ADJ
ijtc-1170	248	21	reports	report	NOUN
ijtc-1170	248	22	,	,	PUNCT
ijtc-1170	248	23	financial	financial	ADJ
ijtc-1170	248	24	literacy	literacy	NOUN
ijtc-1170	248	25	,	,	PUNCT
ijtc-1170	248	26	and	and	CCONJ
ijtc-1170	248	27	financial	financial	ADJ
ijtc-1170	248	28	inclusion	inclusion	NOUN
ijtc-1170	248	29	and	and	CCONJ
ijtc-1170	248	30	financial	financial	ADJ
ijtc-1170	248	31	performance	performance	NOUN
ijtc-1170	248	32	of	of	ADP
ijtc-1170	248	33	msmes	msme	NOUN
ijtc-1170	248	34	.	.	PUNCT
ijtc-1170	249	1	therefore	therefore	ADV
ijtc-1170	249	2	,	,	PUNCT
ijtc-1170	249	3	this	this	DET
ijtc-1170	249	4	research	research	NOUN
ijtc-1170	249	5	suggests	suggest	VERB
ijtc-1170	249	6	that	that	SCONJ
ijtc-1170	249	7	the	the	DET
ijtc-1170	249	8	government	government	NOUN
ijtc-1170	249	9	,	,	PUNCT
ijtc-1170	249	10	organizations	organization	NOUN
ijtc-1170	249	11	or	or	CCONJ
ijtc-1170	249	12	related	relate	VERB
ijtc-1170	249	13	institutions	institution	NOUN
ijtc-1170	249	14	can	can	AUX
ijtc-1170	249	15	develop	develop	VERB
ijtc-1170	249	16	education	education	NOUN
ijtc-1170	249	17	and	and	CCONJ
ijtc-1170	249	18	training	training	NOUN
ijtc-1170	249	19	programs	program	NOUN
ijtc-1170	249	20	aimed	aim	VERB
ijtc-1170	249	21	at	at	ADP
ijtc-1170	249	22	increasing	increase	VERB
ijtc-1170	249	23	financial	financial	ADJ
ijtc-1170	249	24	literacy	literacy	NOUN
ijtc-1170	249	25	and	and	CCONJ
ijtc-1170	249	26	the	the	DET
ijtc-1170	249	27	ability	ability	NOUN
ijtc-1170	249	28	or	or	CCONJ
ijtc-1170	249	29	skills	skill	NOUN
ijtc-1170	249	30	to	to	PART
ijtc-1170	249	31	prepare	prepare	VERB
ijtc-1170	249	32	financial	financial	ADJ
ijtc-1170	249	33	reports	report	NOUN
ijtc-1170	249	34	,	,	PUNCT
ijtc-1170	249	35	as	as	ADV
ijtc-1170	249	36	well	well	ADV
ijtc-1170	249	37	as	as	ADP
ijtc-1170	249	38	providing	provide	VERB
ijtc-1170	249	39	efficient	efficient	ADJ
ijtc-1170	249	40	and	and	CCONJ
ijtc-1170	249	41	adaptive	adaptive	ADJ
ijtc-1170	249	42	financial	financial	ADJ
ijtc-1170	249	43	management	management	NOUN
ijtc-1170	249	44	practices	practice	NOUN
ijtc-1170	249	45	in	in	ADP
ijtc-1170	249	46	accordance	accordance	NOUN
ijtc-1170	249	47	with	with	ADP
ijtc-1170	249	48	specific	specific	ADJ
ijtc-1170	249	49	needs	need	NOUN
ijtc-1170	249	50	for	for	ADP
ijtc-1170	249	51	the	the	DET
ijtc-1170	249	52	development	development	NOUN
ijtc-1170	249	53	and	and	CCONJ
ijtc-1170	249	54	welfare	welfare	NOUN
ijtc-1170	249	55	of	of	ADP
ijtc-1170	249	56	msmes	msme	NOUN
ijtc-1170	249	57	.	.	PUNCT
ijtc-1170	250	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1170	250	2	analysis	analysis	NOUN
ijtc-1170	250	3	of	of	ADP
ijtc-1170	250	4	the	the	DET
ijtc-1170	250	5	influence	influence	NOUN
ijtc-1170	250	6	of	of	ADP
ijtc-1170	250	7	the	the	DET
ijtc-1170	250	8	ability	ability	NOUN
ijtc-1170	250	9	to	to	PART
ijtc-1170	250	10	prepare	prepare	VERB
ijtc-1170	250	11	financial	financial	ADJ
ijtc-1170	250	12	reports	report	NOUN
ijtc-1170	250	13	,	,	PUNCT
ijtc-1170	250	14	financial	financial	ADJ
ijtc-1170	250	15	literacy	literacy	NOUN
ijtc-1170	250	16	and	and	CCONJ
ijtc-1170	250	17	financial	financial	ADJ
ijtc-1170	250	18	inclusion	inclusion	NOUN
ijtc-1170	250	19	on	on	ADP
ijtc-1170	250	20	the	the	DET
ijtc-1170	250	21	financial	financial	ADJ
ijtc-1170	250	22	performance	performance	NOUN
ijtc-1170	250	23	of	of	ADP
ijtc-1170	250	24	msmes	msme	NOUN
ijtc-1170	250	25	hutabarat	hutabarat	PROPN
ijtc-1170	250	26	,	,	PUNCT
ijtc-1170	250	27	widiyastuti	widiyastuti	NOUN
ijtc-1170	250	28	,	,	PUNCT
ijtc-1170	250	29	duffin	duffin	NOUN
ijtc-1170	250	30	,	,	PUNCT
ijtc-1170	250	31	and	and	CCONJ
ijtc-1170	250	32	ervina	ervina	VERB
ijtc-1170	250	33	532	532	NUM
ijtc-1170	250	34	|	|	ADV
ijtc-1170	250	35	ilomata	ilomata	PROPN
ijtc-1170	250	36	international	international	ADJ
ijtc-1170	250	37	journal	journal	NOUN
ijtc-1170	250	38	of	of	ADP
ijtc-1170	250	39	tax	tax	PROPN
ijtc-1170	250	40	&	&	CCONJ
ijtc-1170	250	41	accounting	accounting	PROPN
ijtc-1170	250	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1170	250	43	reference	reference	NOUN
ijtc-1170	250	44	ahmad	ahmad	PROPN
ijtc-1170	250	45	,	,	PUNCT
ijtc-1170	250	46	m.	m.	NOUN
ijtc-1170	250	47	,	,	PUNCT
ijtc-1170	250	48	noholo	noholo	PROPN
ijtc-1170	250	49	,	,	PUNCT
ijtc-1170	250	50	s.	s.	PROPN
ijtc-1170	250	51	,	,	PUNCT
ijtc-1170	250	52	&	&	CCONJ
ijtc-1170	250	53	wuryandini	wuryandini	PROPN
ijtc-1170	250	54	,	,	PUNCT
ijtc-1170	250	55	a.	a.	PROPN
ijtc-1170	250	56	r.	r.	PROPN
ijtc-1170	250	57	(	(	PUNCT
ijtc-1170	250	58	2023	2023	NUM
ijtc-1170	250	59	)	)	PUNCT
ijtc-1170	250	60	.	.	PUNCT
ijtc-1170	251	1	pengaruh	pengaruh	NOUN
ijtc-1170	251	2	literasi	literasi	NOUN
ijtc-1170	251	3	keuangan	keuangan	PROPN
ijtc-1170	251	4	dan	dan	PROPN
ijtc-1170	251	5	inklusi	inklusi	PROPN
ijtc-1170	251	6	keuangan	keuangan	PROPN
ijtc-1170	251	7	terhadap	terhadap	PROPN
ijtc-1170	251	8	kinerja	kinerja	PROPN
ijtc-1170	251	9	keuangan	keuangan	PROPN
ijtc-1170	251	10	pada	pada	PROPN
ijtc-1170	251	11	ukm	ukm	PROPN
ijtc-1170	251	12	kota	kota	PROPN
ijtc-1170	251	13	gorontalo	gorontalo	PROPN
ijtc-1170	251	14	dan	dan	PROPN
ijtc-1170	251	15	kompetensi	kompetensi	PROPN
ijtc-1170	251	16	sebagai	sebagai	PROPN
ijtc-1170	251	17	variabel	variabel	PROPN
ijtc-1170	251	18	moderating	moderating	PROPN
ijtc-1170	251	19	.	.	PUNCT
ijtc-1170	252	1	jambura	jambura	PROPN
ijtc-1170	252	2	,	,	PUNCT
ijtc-1170	252	3	6(1	6(1	NUM
ijtc-1170	252	4	)	)	PUNCT
ijtc-1170	252	5	,	,	PUNCT
ijtc-1170	252	6	132–142	132–142	NUM
ijtc-1170	252	7	.	.	PUNCT
ijtc-1170	252	8	alamsyah	alamsyah	PROPN
ijtc-1170	252	9	,	,	PUNCT
ijtc-1170	252	10	m.	m.	PROPN
ijtc-1170	252	11	f.	f.	PROPN
ijtc-1170	252	12	(	(	PUNCT
ijtc-1170	252	13	2020	2020	NUM
ijtc-1170	252	14	)	)	PUNCT
ijtc-1170	252	15	.	.	PUNCT
ijtc-1170	253	1	p	p	NOUN
ijtc-1170	253	2	engaruh	engaruh	PROPN
ijtc-1170	253	3	literasi	literasi	PROPN
ijtc-1170	253	4	keuangan	keuangan	PROPN
ijtc-1170	253	5	dan	dan	PROPN
ijtc-1170	253	6	kualitas	kualitas	PROPN
ijtc-1170	253	7	manajemen	manajeman	NOUN
ijtc-1170	253	8	keuangan	keuangan	VERB
ijtc-1170	253	9	terhadap	terhadap	PROPN
ijtc-1170	253	10	kinerja	kinerja	PROPN
ijtc-1170	253	11	keuangan	keuangan	PROPN
ijtc-1170	253	12	pada	pada	PROPN
ijtc-1170	253	13	ukm	ukm	PROPN
ijtc-1170	253	14	meubel	meubel	PROPN
ijtc-1170	253	15	di	di	PROPN
ijtc-1170	253	16	kota	kota	PROPN
ijtc-1170	253	17	gorontalo	gorontalo	PROPN
ijtc-1170	253	18	t	t	PROPN
ijtc-1170	253	19	he	he	PRON
ijtc-1170	253	20	effect	effect	NOUN
ijtc-1170	253	21	of	of	ADP
ijtc-1170	253	22	financial	financial	ADJ
ijtc-1170	253	23	literation	literation	NOUN
ijtc-1170	253	24	and	and	CCONJ
ijtc-1170	253	25	quality	quality	NOUN
ijtc-1170	253	26	of	of	ADP
ijtc-1170	253	27	financial	financial	ADJ
ijtc-1170	253	28	management	management	NOUN
ijtc-1170	253	29	towards	towards	ADP
ijtc-1170	253	30	financial	financial	ADJ
ijtc-1170	253	31	performance	performance	NOUN
ijtc-1170	253	32	in	in	ADP
ijtc-1170	253	33	meubel	meubel	ADJ
ijtc-1170	253	34	smes	sme	NOUN
ijtc-1170	253	35	in	in	ADP
ijtc-1170	253	36	gorontalo	gorontalo	ADJ
ijtc-1170	253	37	city	city	NOUN
ijtc-1170	253	38	.	.	PUNCT
ijtc-1170	254	1	forum	forum	PROPN
ijtc-1170	254	2	ekonomi	ekonomi	PROPN
ijtc-1170	254	3	,	,	PUNCT
ijtc-1170	254	4	22(2	22(2	NUM
ijtc-1170	254	5	)	)	PUNCT
ijtc-1170	254	6	,	,	PUNCT
ijtc-1170	254	7	245–255	245–255	NUM
ijtc-1170	254	8	.	.	PUNCT
ijtc-1170	255	1	damayanti	damayanti	PROPN
ijtc-1170	255	2	,	,	PUNCT
ijtc-1170	255	3	a.	a.	NOUN
ijtc-1170	255	4	,	,	PUNCT
ijtc-1170	255	5	siregar	siregar	NOUN
ijtc-1170	255	6	,	,	PUNCT
ijtc-1170	255	7	z.	z.	PROPN
ijtc-1170	255	8	,	,	PUNCT
ijtc-1170	255	9	&	&	CCONJ
ijtc-1170	255	10	naeruz	naeruz	PROPN
ijtc-1170	255	11	,	,	PUNCT
ijtc-1170	255	12	m.	m.	NOUN
ijtc-1170	255	13	(	(	PUNCT
ijtc-1170	255	14	2022	2022	NUM
ijtc-1170	255	15	)	)	PUNCT
ijtc-1170	255	16	.	.	PUNCT
ijtc-1170	256	1	tingkat	tingkat	PROPN
ijtc-1170	256	2	pengangguran	pengangguran	VERB
ijtc-1170	256	3	kota	kota	PROPN
ijtc-1170	256	4	me	me	PROPN
ijtc-1170	256	5	.	.	PUNCT
ijtc-1170	257	1	jekkp	jekkp	PROPN
ijtc-1170	257	2	(	(	PUNCT
ijtc-1170	257	3	jurnal	jurnal	ADJ
ijtc-1170	257	4	ekonomi	ekonomi	PROPN
ijtc-1170	257	5	keuangan	keuangan	PROPN
ijtc-1170	257	6	dan	dan	PROPN
ijtc-1170	257	7	kebijakan	kebijakan	PROPN
ijtc-1170	257	8	publik	publik	PROPN
ijtc-1170	257	9	)	)	PUNCT
ijtc-1170	257	10	,	,	PUNCT
ijtc-1170	257	11	4(1	4(1	NOUN
ijtc-1170	257	12	)	)	PUNCT
ijtc-1170	257	13	,	,	PUNCT
ijtc-1170	257	14	1–7	1–7	X
ijtc-1170	257	15	.	.	PUNCT
ijtc-1170	257	16	fajri	fajri	PROPN
ijtc-1170	257	17	,	,	PUNCT
ijtc-1170	257	18	a.	a.	NOUN
ijtc-1170	257	19	,	,	PUNCT
ijtc-1170	257	20	indriasih	indriasih	PROPN
ijtc-1170	257	21	,	,	PUNCT
ijtc-1170	257	22	d.	d.	PROPN
ijtc-1170	257	23	,	,	PUNCT
ijtc-1170	257	24	&	&	CCONJ
ijtc-1170	257	25	indriyati	indriyati	PROPN
ijtc-1170	257	26	,	,	PUNCT
ijtc-1170	257	27	n.	n.	NOUN
ijtc-1170	257	28	(	(	PUNCT
ijtc-1170	257	29	2021	2021	NUM
ijtc-1170	257	30	)	)	PUNCT
ijtc-1170	257	31	.	.	PUNCT
ijtc-1170	258	1	pengaruh	pengaruh	NOUN
ijtc-1170	258	2	inklusi	inklusi	ADJ
ijtc-1170	258	3	keuangan	keuangan	PROPN
ijtc-1170	258	4	dan	dan	PROPN
ijtc-1170	258	5	literasi	literasi	PROPN
ijtc-1170	258	6	keuangan	keuangan	PROPN
ijtc-1170	258	7	terhadap	terhadap	PROPN
ijtc-1170	258	8	kinerja	kinerja	PROPN
ijtc-1170	258	9	umkm	umkm	ADJ
ijtc-1170	258	10	batik	batik	NOUN
ijtc-1170	258	11	di	di	X
ijtc-1170	258	12	kabupaten	kabupaten	PROPN
ijtc-1170	258	13	tegal	tegal	PROPN
ijtc-1170	258	14	.	.	PUNCT
ijtc-1170	259	1	permana	permana	PROPN
ijtc-1170	259	2	 	 	SPACE
ijtc-1170	259	3	:	:	PUNCT
ijtc-1170	259	4	jurnal	jurnal	ADJ
ijtc-1170	259	5	perpajakan	perpajakan	INTJ
ijtc-1170	259	6	,	,	PUNCT
ijtc-1170	259	7	manajemen	manajeman	NOUN
ijtc-1170	259	8	,	,	PUNCT
ijtc-1170	259	9	dan	dan	PROPN
ijtc-1170	259	10	akuntansi	akuntansi	PROPN
ijtc-1170	259	11	pengaruh	pengaruh	NOUN
ijtc-1170	259	12	,	,	PUNCT
ijtc-1170	259	13	13(1	13(1	NUM
ijtc-1170	259	14	)	)	PUNCT
ijtc-1170	259	15	,	,	PUNCT
ijtc-1170	259	16	108–123	108–123	NUM
ijtc-1170	259	17	.	.	PUNCT
ijtc-1170	260	1	fauziah	fauziah	PROPN
ijtc-1170	260	2	,	,	PUNCT
ijtc-1170	260	3	r.	r.	PROPN
ijtc-1170	260	4	,	,	PUNCT
ijtc-1170	260	5	husadha	husadha	PROPN
ijtc-1170	260	6	,	,	PUNCT
ijtc-1170	260	7	c.	c.	NOUN
ijtc-1170	260	8	,	,	PUNCT
ijtc-1170	260	9	rossa	rossa	PROPN
ijtc-1170	260	10	,	,	PUNCT
ijtc-1170	260	11	e.	e.	PROPN
ijtc-1170	260	12	,	,	PUNCT
ijtc-1170	260	13	pangaribuan	pangaribuan	PROPN
ijtc-1170	260	14	,	,	PUNCT
ijtc-1170	260	15	d.	d.	PROPN
ijtc-1170	260	16	,	,	PUNCT
ijtc-1170	260	17	&	&	CCONJ
ijtc-1170	260	18	yuniati	yuniati	PROPN
ijtc-1170	260	19	,	,	PUNCT
ijtc-1170	260	20	t.	t.	PROPN
ijtc-1170	260	21	(	(	PUNCT
ijtc-1170	260	22	2024	2024	NUM
ijtc-1170	260	23	)	)	PUNCT
ijtc-1170	260	24	.	.	PUNCT
ijtc-1170	261	1	pengaruh	pengaruh	NOUN
ijtc-1170	261	2	inklusi	inklusi	ADJ
ijtc-1170	261	3	keuangan	keuangan	NOUN
ijtc-1170	261	4	,	,	PUNCT
ijtc-1170	261	5	literasi	literasi	ADJ
ijtc-1170	261	6	keuangan	keuangan	NOUN
ijtc-1170	261	7	,	,	PUNCT
ijtc-1170	261	8	dan	dan	PROPN
ijtc-1170	261	9	pengelolaan	pengelolaan	PROPN
ijtc-1170	261	10	keuangan	keuangan	PROPN
ijtc-1170	261	11	terhadap	terhadap	PROPN
ijtc-1170	261	12	kinerja	kinerja	PROPN
ijtc-1170	261	13	umkm	umkm	PROPN
ijtc-1170	261	14	yang	yang	PROPN
ijtc-1170	261	15	terdaftar	terdaftar	PROPN
ijtc-1170	261	16	di	di	PROPN
ijtc-1170	261	17	dinas	dinas	PROPN
ijtc-1170	261	18	koperasi	koperasi	PROPN
ijtc-1170	261	19	dan	dan	PROPN
ijtc-1170	261	20	ukm	ukm	PROPN
ijtc-1170	261	21	kota	kota	PROPN
ijtc-1170	261	22	bekasi	bekasi	PROPN
ijtc-1170	261	23	.	.	PUNCT
ijtc-1170	262	1	sentri	sentri	ADJ
ijtc-1170	262	2	:	:	PUNCT
ijtc-1170	262	3	jurnal	jurnal	ADJ
ijtc-1170	262	4	riset	riset	PROPN
ijtc-1170	262	5	ilmiah	ilmiah	PROPN
ijtc-1170	262	6	,	,	PUNCT
ijtc-1170	262	7	3(3	3(3	NUM
ijtc-1170	262	8	)	)	PUNCT
ijtc-1170	262	9	,	,	PUNCT
ijtc-1170	262	10	1586–1609	1586–1609	NUM
ijtc-1170	262	11	.	.	PUNCT
ijtc-1170	263	1	hartina	hartina	PROPN
ijtc-1170	263	2	,	,	PUNCT
ijtc-1170	263	3	goso	goso	NOUN
ijtc-1170	263	4	,	,	PUNCT
ijtc-1170	263	5	g.	g.	PROPN
ijtc-1170	263	6	,	,	PUNCT
ijtc-1170	263	7	&	&	CCONJ
ijtc-1170	263	8	palatte	palatte	NOUN
ijtc-1170	263	9	,	,	PUNCT
ijtc-1170	263	10	m.	m.	NOUN
ijtc-1170	263	11	h.	h.	PROPN
ijtc-1170	263	12	(	(	PUNCT
ijtc-1170	263	13	2023	2023	NUM
ijtc-1170	263	14	)	)	PUNCT
ijtc-1170	263	15	.	.	PUNCT
ijtc-1170	264	1	seiko	seiko	PROPN
ijtc-1170	264	2	 	 	SPACE
ijtc-1170	264	3	:	:	PUNCT
ijtc-1170	264	4	journal	journal	NOUN
ijtc-1170	264	5	of	of	ADP
ijtc-1170	264	6	management	management	PROPN
ijtc-1170	264	7	&	&	CCONJ
ijtc-1170	264	8	business	business	PROPN
ijtc-1170	264	9	analisis	analisis	PROPN
ijtc-1170	264	10	dampak	dampak	PROPN
ijtc-1170	264	11	literasi	literasi	PROPN
ijtc-1170	264	12	keuangan	keuangan	PROPN
ijtc-1170	264	13	dan	dan	PROPN
ijtc-1170	264	14	keuangan	keuangan	PROPN
ijtc-1170	264	15	terhadap	terhadap	PROPN
ijtc-1170	264	16	kinerja	kinerja	PROPN
ijtc-1170	264	17	keuangan	keuangan	PROPN
ijtc-1170	264	18	umkm	umkm	ADJ
ijtc-1170	264	19	pengelolaan	pengelolaan	PROPN
ijtc-1170	264	20	.	.	PUNCT
ijtc-1170	265	1	seiko	seiko	PROPN
ijtc-1170	265	2	 	 	SPACE
ijtc-1170	265	3	:	:	PUNCT
ijtc-1170	265	4	journal	journal	NOUN
ijtc-1170	265	5	of	of	ADP
ijtc-1170	265	6	management	management	NOUN
ijtc-1170	265	7	&	&	CCONJ
ijtc-1170	265	8	business	business	NOUN
ijtc-1170	265	9	,	,	PUNCT
ijtc-1170	265	10	6(1	6(1	NUM
ijtc-1170	265	11	)	)	PUNCT
ijtc-1170	265	12	,	,	PUNCT
ijtc-1170	265	13	644–651	644–651	NUM
ijtc-1170	265	14	.	.	PUNCT
ijtc-1170	266	1	https://doi.org/10.37531/sejaman.v6i1.3874	https://doi.org/10.37531/sejaman.v6i1.3874	X
ijtc-1170	266	2	hasanudin	hasanudin	NOUN
ijtc-1170	266	3	,	,	PUNCT
ijtc-1170	266	4	a.	a.	NOUN
ijtc-1170	266	5	i.	i.	PROPN
ijtc-1170	266	6	,	,	PUNCT
ijtc-1170	266	7	&	&	CCONJ
ijtc-1170	266	8	rahmiyanti	rahmiyanti	PROPN
ijtc-1170	266	9	,	,	PUNCT
ijtc-1170	266	10	s.	s.	PROPN
ijtc-1170	266	11	(	(	PUNCT
ijtc-1170	266	12	2023	2023	NUM
ijtc-1170	266	13	)	)	PUNCT
ijtc-1170	266	14	.	.	PUNCT
ijtc-1170	267	1	the	the	DET
ijtc-1170	267	2	influence	influence	NOUN
ijtc-1170	267	3	of	of	ADP
ijtc-1170	267	4	financial	financial	ADJ
ijtc-1170	267	5	literacy	literacy	NOUN
ijtc-1170	267	6	,	,	PUNCT
ijtc-1170	267	7	financial	financial	ADJ
ijtc-1170	267	8	technology	technology	NOUN
ijtc-1170	267	9	,	,	PUNCT
ijtc-1170	267	10	and	and	CCONJ
ijtc-1170	267	11	inclusion	inclusion	NOUN
ijtc-1170	267	12	finance	finance	NOUN
ijtc-1170	267	13	on	on	ADP
ijtc-1170	267	14	msme	msme	ADJ
ijtc-1170	267	15	financial	financial	ADJ
ijtc-1170	267	16	performance	performance	NOUN
ijtc-1170	267	17	in	in	ADP
ijtc-1170	267	18	cilegon	cilegon	PROPN
ijtc-1170	267	19	city	city	PROPN
ijtc-1170	267	20	.	.	PUNCT
ijtc-1170	268	1	jurnal	jurnal	ADJ
ijtc-1170	268	2	manajemen	manajeman	NOUN
ijtc-1170	268	3	inovator	inovator	PROPN
ijtc-1170	268	4	,	,	PUNCT
ijtc-1170	268	5	12(1	12(1	NUM
ijtc-1170	268	6	)	)	PUNCT
ijtc-1170	268	7	,	,	PUNCT
ijtc-1170	268	8	119–161	119–161	NUM
ijtc-1170	268	9	.	.	PUNCT
ijtc-1170	269	1	hilmawati	hilmawati	PROPN
ijtc-1170	269	2	,	,	PUNCT
ijtc-1170	269	3	m.	m.	PROPN
ijtc-1170	269	4	r.	r.	PROPN
ijtc-1170	269	5	n.	n.	PROPN
ijtc-1170	269	6	(	(	PUNCT
ijtc-1170	269	7	2021	2021	NUM
ijtc-1170	269	8	)	)	PUNCT
ijtc-1170	269	9	.	.	PUNCT
ijtc-1170	270	1	inklusi	inklusi	PROPN
ijtc-1170	270	2	keuangan	keuangan	PROPN
ijtc-1170	270	3	dan	dan	PROPN
ijtc-1170	270	4	literasi	literasi	PROPN
ijtc-1170	270	5	keuangan	keuangan	PROPN
ijtc-1170	270	6	terhadap	terhadap	PROPN
ijtc-1170	270	7	kecil	kecil	PROPN
ijtc-1170	270	8	menengah	menengah	PROPN
ijtc-1170	270	9	.	.	PUNCT
ijtc-1170	271	1	nominal	nominal	ADJ
ijtc-1170	271	2	:	:	PUNCT
ijtc-1170	271	3	barometer	barometer	NOUN
ijtc-1170	271	4	riset	riset	PROPN
ijtc-1170	271	5	akuntansi	akuntansi	PROPN
ijtc-1170	271	6	dan	dan	PROPN
ijtc-1170	271	7	manajemen	manajemen	PROPN
ijtc-1170	271	8	,	,	PUNCT
ijtc-1170	271	9	10(1	10(1	NUM
ijtc-1170	271	10	)	)	PUNCT
ijtc-1170	271	11	.	.	PUNCT
ijtc-1170	272	1	hutabarat	hutabarat	PROPN
ijtc-1170	272	2	,	,	PUNCT
ijtc-1170	272	3	m.	m.	NOUN
ijtc-1170	272	4	i.	i.	PROPN
ijtc-1170	272	5	(	(	PUNCT
ijtc-1170	272	6	2021	2021	NUM
ijtc-1170	272	7	)	)	PUNCT
ijtc-1170	272	8	.	.	PUNCT
ijtc-1170	273	1	rasio	rasio	NOUN
ijtc-1170	273	2	keuangan	keuangan	PROPN
ijtc-1170	273	3	mempengaruhi	mempengaruhi	PROPN
ijtc-1170	273	4	profitabilitas	profitabilita	NOUN
ijtc-1170	273	5	pada	pada	PROPN
ijtc-1170	273	6	bank	bank	PROPN
ijtc-1170	273	7	persero	persero	NOUN
ijtc-1170	273	8	di	di	PROPN
ijtc-1170	273	9	bursa	bursa	PROPN
ijtc-1170	273	10	efek	efek	PROPN
ijtc-1170	273	11	indonesia	indonesia	PROPN
ijtc-1170	273	12	.	.	PROPN
ijtc-1170	274	1	journal	journal	PROPN
ijtc-1170	274	2	of	of	ADP
ijtc-1170	274	3	management	management	NOUN
ijtc-1170	274	4	,	,	PUNCT
ijtc-1170	274	5	accounting	accounting	NOUN
ijtc-1170	274	6	,	,	PUNCT
ijtc-1170	274	7	economic	economic	ADJ
ijtc-1170	274	8	and	and	CCONJ
ijtc-1170	274	9	business	business	NOUN
ijtc-1170	274	10	,	,	PUNCT
ijtc-1170	274	11	02(02	02(02	NOUN
ijtc-1170	274	12	)	)	PUNCT
ijtc-1170	274	13	,	,	PUNCT
ijtc-1170	274	14	25–38	25–38	NUM
ijtc-1170	274	15	.	.	PUNCT
ijtc-1170	275	1	hutabarat	hutabarat	PROPN
ijtc-1170	275	2	,	,	PUNCT
ijtc-1170	275	3	m.	m.	NOUN
ijtc-1170	275	4	i.	i.	PROPN
ijtc-1170	275	5	,	,	PUNCT
ijtc-1170	275	6	judijanto	judijanto	PROPN
ijtc-1170	275	7	,	,	PUNCT
ijtc-1170	275	8	l.	l.	PROPN
ijtc-1170	275	9	,	,	PUNCT
ijtc-1170	275	10	ristiyana	ristiyana	PROPN
ijtc-1170	275	11	,	,	PUNCT
ijtc-1170	275	12	r.	r.	PROPN
ijtc-1170	275	13	,	,	PUNCT
ijtc-1170	275	14	syafii	syafii	PROPN
ijtc-1170	275	15	,	,	PUNCT
ijtc-1170	275	16	m.	m.	NOUN
ijtc-1170	275	17	,	,	PUNCT
ijtc-1170	275	18	&	&	CCONJ
ijtc-1170	275	19	mediawati	mediawati	PROPN
ijtc-1170	275	20	,	,	PUNCT
ijtc-1170	275	21	e.	e.	PROPN
ijtc-1170	275	22	(	(	PUNCT
ijtc-1170	275	23	2023	2023	NUM
ijtc-1170	275	24	)	)	PUNCT
ijtc-1170	275	25	.	.	PUNCT
ijtc-1170	276	1	the	the	DET
ijtc-1170	276	2	influence	influence	NOUN
ijtc-1170	276	3	of	of	ADP
ijtc-1170	276	4	accounting	accounting	NOUN
ijtc-1170	276	5	knowledge	knowledge	NOUN
ijtc-1170	276	6	,	,	PUNCT
ijtc-1170	276	7	business	business	NOUN
ijtc-1170	276	8	experience	experience	NOUN
ijtc-1170	276	9	,	,	PUNCT
ijtc-1170	276	10	work	work	NOUN
ijtc-1170	276	11	motivation	motivation	NOUN
ijtc-1170	276	12	on	on	ADP
ijtc-1170	276	13	the	the	DET
ijtc-1170	276	14	use	use	NOUN
ijtc-1170	276	15	of	of	ADP
ijtc-1170	276	16	accounting	accounting	NOUN
ijtc-1170	276	17	information	information	NOUN
ijtc-1170	276	18	in	in	ADP
ijtc-1170	276	19	msmes	msmes	PROPN
ijtc-1170	276	20	.	.	PUNCT
ijtc-1170	277	1	international	international	ADJ
ijtc-1170	277	2	journal	journal	PROPN
ijtc-1170	277	3	of	of	ADP
ijtc-1170	277	4	applied	apply	VERB
ijtc-1170	277	5	finance	finance	NOUN
ijtc-1170	277	6	and	and	CCONJ
ijtc-1170	277	7	business	business	NOUN
ijtc-1170	277	8	studies	study	NOUN
ijtc-1170	277	9	,	,	PUNCT
ijtc-1170	277	10	11(3	11(3	NUM
ijtc-1170	277	11	)	)	PUNCT
ijtc-1170	277	12	,	,	PUNCT
ijtc-1170	277	13	338	338	NUM
ijtc-1170	277	14	–	–	PUNCT
ijtc-1170	277	15	344	344	NUM
ijtc-1170	277	16	.	.	PUNCT
ijtc-1170	278	1	hutabarat	hutabarat	PROPN
ijtc-1170	278	2	,	,	PUNCT
ijtc-1170	278	3	m.	m.	NOUN
ijtc-1170	278	4	i.	i.	PROPN
ijtc-1170	278	5	,	,	PUNCT
ijtc-1170	278	6	silalahi	silalahi	NOUN
ijtc-1170	278	7	,	,	PUNCT
ijtc-1170	278	8	h.	h.	PROPN
ijtc-1170	278	9	,	,	PUNCT
ijtc-1170	278	10	samosir	samosir	PROPN
ijtc-1170	278	11	,	,	PUNCT
ijtc-1170	278	12	h.	h.	PROPN
ijtc-1170	278	13	e.	e.	PROPN
ijtc-1170	278	14	s.	s.	PROPN
ijtc-1170	278	15	,	,	PUNCT
ijtc-1170	278	16	siregar	siregar	NOUN
ijtc-1170	278	17	,	,	PUNCT
ijtc-1170	278	18	m.	m.	NOUN
ijtc-1170	278	19	r.	r.	PROPN
ijtc-1170	278	20	,	,	PUNCT
ijtc-1170	278	21	&	&	CCONJ
ijtc-1170	278	22	damanik	damanik	PROPN
ijtc-1170	278	23	,	,	PUNCT
ijtc-1170	278	24	h.	h.	PROPN
ijtc-1170	278	25	m.	m.	NOUN
ijtc-1170	278	26	(	(	PUNCT
ijtc-1170	278	27	2023	2023	NUM
ijtc-1170	278	28	)	)	PUNCT
ijtc-1170	278	29	.	.	PUNCT
ijtc-1170	279	1	enrichment	enrichment	NOUN
ijtc-1170	279	2	 	 	SPACE
ijtc-1170	279	3	:	:	PUNCT
ijtc-1170	279	4	journal	journal	NOUN
ijtc-1170	279	5	of	of	ADP
ijtc-1170	279	6	management	management	NOUN
ijtc-1170	279	7	analysis	analysis	NOUN
ijtc-1170	279	8	current	current	ADJ
ijtc-1170	279	9	ratio	ratio	NOUN
ijtc-1170	279	10	return	return	NOUN
ijtc-1170	279	11	on	on	ADP
ijtc-1170	279	12	asset	asset	NOUN
ijtc-1170	279	13	and	and	CCONJ
ijtc-1170	279	14	debt	debt	NOUN
ijtc-1170	279	15	to	to	ADP
ijtc-1170	279	16	equity	equity	NOUN
ijtc-1170	279	17	ratio	ratio	NOUN
ijtc-1170	279	18	on	on	ADP
ijtc-1170	279	19	dividend	dividend	NOUN
ijtc-1170	279	20	payout	payout	NOUN
ijtc-1170	279	21	ratio	ratio	NOUN
ijtc-1170	279	22	.	.	PUNCT
ijtc-1170	280	1	enrichment	enrichment	NOUN
ijtc-1170	280	2	:	:	PUNCT
ijtc-1170	280	3	journal	journal	NOUN
ijtc-1170	280	4	of	of	ADP
ijtc-1170	280	5	management	management	NOUN
ijtc-1170	280	6	,	,	PUNCT
ijtc-1170	280	7	13(2	13(2	PROPN
ijtc-1170	280	8	)	)	PUNCT
ijtc-1170	280	9	,	,	PUNCT
ijtc-1170	280	10	1552–1559	1552–1559	NUM
ijtc-1170	280	11	.	.	PUNCT
ijtc-1170	280	12	ilarrahmah	ilarrahmah	PROPN
ijtc-1170	280	13	,	,	PUNCT
ijtc-1170	280	14	m.	m.	NOUN
ijtc-1170	280	15	d.	d.	PROPN
ijtc-1170	280	16	,	,	PUNCT
ijtc-1170	280	17	&	&	CCONJ
ijtc-1170	280	18	susanti	susanti	PROPN
ijtc-1170	280	19	.	.	PUNCT
ijtc-1170	280	20	(	(	PUNCT
ijtc-1170	280	21	2021	2021	NUM
ijtc-1170	280	22	)	)	PUNCT
ijtc-1170	280	23	.	.	PUNCT
ijtc-1170	281	1	pengaruh	pengaruh	PROPN
ijtc-1170	281	2	kemampuan	kemampuan	PROPN
ijtc-1170	281	3	menyusun	menyusun	PROPN
ijtc-1170	281	4	laporan	laporan	PROPN
ijtc-1170	281	5	keuangan	keuangan	NOUN
ijtc-1170	281	6	,	,	PUNCT
ijtc-1170	281	7	literasi	literasi	ADJ
ijtc-1170	281	8	keuangan	keuangan	PROPN
ijtc-1170	281	9	dan	dan	PROPN
ijtc-1170	281	10	penggunaan	penggunaan	PROPN
ijtc-1170	281	11	teknologi	teknologi	PROPN
ijtc-1170	281	12	informasi	informasi	PROPN
ijtc-1170	281	13	terhadap	terhadap	PROPN
ijtc-1170	281	14	kinerja	kinerja	PROPN
ijtc-1170	281	15	umkm	umkm	NOUN
ijtc-1170	281	16	.	.	PUNCT
ijtc-1170	282	1	jpek	jpek	ADJ
ijtc-1170	282	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1170	282	3	analysis	analysis	NOUN
ijtc-1170	282	4	of	of	ADP
ijtc-1170	282	5	the	the	DET
ijtc-1170	282	6	influence	influence	NOUN
ijtc-1170	282	7	of	of	ADP
ijtc-1170	282	8	the	the	DET
ijtc-1170	282	9	ability	ability	NOUN
ijtc-1170	282	10	to	to	PART
ijtc-1170	282	11	prepare	prepare	VERB
ijtc-1170	282	12	financial	financial	ADJ
ijtc-1170	282	13	reports	report	NOUN
ijtc-1170	282	14	,	,	PUNCT
ijtc-1170	282	15	financial	financial	ADJ
ijtc-1170	282	16	literacy	literacy	NOUN
ijtc-1170	282	17	and	and	CCONJ
ijtc-1170	282	18	financial	financial	ADJ
ijtc-1170	282	19	inclusion	inclusion	NOUN
ijtc-1170	282	20	on	on	ADP
ijtc-1170	282	21	the	the	DET
ijtc-1170	282	22	financial	financial	ADJ
ijtc-1170	282	23	performance	performance	NOUN
ijtc-1170	282	24	of	of	ADP
ijtc-1170	282	25	msmes	msme	NOUN
ijtc-1170	282	26	hutabarat	hutabarat	PROPN
ijtc-1170	282	27	,	,	PUNCT
ijtc-1170	282	28	widiyastuti	widiyastuti	NOUN
ijtc-1170	282	29	,	,	PUNCT
ijtc-1170	282	30	duffin	duffin	NOUN
ijtc-1170	282	31	,	,	PUNCT
ijtc-1170	282	32	and	and	CCONJ
ijtc-1170	282	33	ervina	ervina	VERB
ijtc-1170	282	34	533	533	NUM
ijtc-1170	282	35	|	|	ADV
ijtc-1170	282	36	ilomata	ilomata	PROPN
ijtc-1170	282	37	international	international	ADJ
ijtc-1170	282	38	journal	journal	NOUN
ijtc-1170	282	39	of	of	ADP
ijtc-1170	282	40	tax	tax	PROPN
ijtc-1170	282	41	&	&	CCONJ
ijtc-1170	282	42	accounting	accounting	PROPN
ijtc-1170	282	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1170	282	44	(	(	PUNCT
ijtc-1170	282	45	jurnal	jurnal	ADJ
ijtc-1170	282	46	pendidikan	pendidikan	PROPN
ijtc-1170	282	47	ekonomi	ekonomi	PROPN
ijtc-1170	282	48	dan	dan	PROPN
ijtc-1170	282	49	kewirausahaan	kewirausahaan	PROPN
ijtc-1170	282	50	)	)	PUNCT
ijtc-1170	282	51	,	,	PUNCT
ijtc-1170	282	52	5(1	5(1	NUM
ijtc-1170	282	53	)	)	PUNCT
ijtc-1170	282	54	,	,	PUNCT
ijtc-1170	282	55	51–64	51–64	PROPN
ijtc-1170	282	56	.	.	PUNCT
ijtc-1170	283	1	https://doi.org/10.29408/jpek.v5i1.3327	https://doi.org/10.29408/jpek.v5i1.3327	PROPN
ijtc-1170	283	2	kasendah	kasendah	PROPN
ijtc-1170	283	3	,	,	PUNCT
ijtc-1170	283	4	b.	b.	PROPN
ijtc-1170	283	5	s.	s.	PROPN
ijtc-1170	283	6	,	,	PUNCT
ijtc-1170	283	7	&	&	CCONJ
ijtc-1170	283	8	wijayangka	wijayangka	PROPN
ijtc-1170	283	9	,	,	PUNCT
ijtc-1170	283	10	c.	c.	PROPN
ijtc-1170	283	11	(	(	PUNCT
ijtc-1170	283	12	2019	2019	NUM
ijtc-1170	283	13	)	)	PUNCT
ijtc-1170	283	14	.	.	PUNCT
ijtc-1170	284	1	pengaruh	pengaruh	NOUN
ijtc-1170	284	2	literasi	literasi	PROPN
ijtc-1170	284	3	keuangan	keuangan	PROPN
ijtc-1170	284	4	terhadap	terhadap	PROPN
ijtc-1170	284	5	kinerja	kinerja	PROPN
ijtc-1170	284	6	umkm	umkm	PROPN
ijtc-1170	284	7	.	.	PUNCT
ijtc-1170	285	1	almana	almana	PROPN
ijtc-1170	285	2	 	 	SPACE
ijtc-1170	285	3	:	:	PUNCT
ijtc-1170	285	4	jurnal	jurnal	ADJ
ijtc-1170	285	5	manajemen	manajeman	NOUN
ijtc-1170	285	6	dan	dan	PROPN
ijtc-1170	285	7	bisnis	bisnis	PROPN
ijtc-1170	285	8	vol	vol	NOUN
ijtc-1170	285	9	.	.	PROPN
ijtc-1170	285	10	,	,	PUNCT
ijtc-1170	285	11	3(1	3(1	NUM
ijtc-1170	285	12	)	)	PUNCT
ijtc-1170	285	13	,	,	PUNCT
ijtc-1170	285	14	153–160	153–160	NUM
ijtc-1170	285	15	.	.	PUNCT
ijtc-1170	286	1	kim	kim	PROPN
ijtc-1170	286	2	,	,	PUNCT
ijtc-1170	286	3	j.-m	j.-m	PROPN
ijtc-1170	286	4	.	.	PROPN
ijtc-1170	286	5	,	,	PUNCT
ijtc-1170	286	6	bae	bae	PROPN
ijtc-1170	286	7	,	,	PUNCT
ijtc-1170	286	8	j.	j.	PROPN
ijtc-1170	286	9	,	,	PUNCT
ijtc-1170	286	10	park	park	PROPN
ijtc-1170	286	11	,	,	PUNCT
ijtc-1170	286	12	h.	h.	PROPN
ijtc-1170	286	13	,	,	PUNCT
ijtc-1170	286	14	&	&	CCONJ
ijtc-1170	286	15	yum	yum	PROPN
ijtc-1170	286	16	,	,	PUNCT
ijtc-1170	286	17	s.-g	s.-g	PROPN
ijtc-1170	286	18	.	.	PUNCT
ijtc-1170	287	1	(	(	PUNCT
ijtc-1170	287	2	2022	2022	NUM
ijtc-1170	287	3	)	)	PUNCT
ijtc-1170	287	4	.	.	PUNCT
ijtc-1170	288	1	predicting	predict	VERB
ijtc-1170	288	2	financial	financial	ADJ
ijtc-1170	288	3	losses	loss	NOUN
ijtc-1170	288	4	due	due	ADJ
ijtc-1170	288	5	to	to	ADP
ijtc-1170	288	6	apartment	apartment	NOUN
ijtc-1170	288	7	construction	construction	NOUN
ijtc-1170	288	8	accidents	accident	NOUN
ijtc-1170	288	9	utilizing	utilize	VERB
ijtc-1170	288	10	deep	deep	ADJ
ijtc-1170	288	11	learning	learning	NOUN
ijtc-1170	288	12	techniques	technique	NOUN
ijtc-1170	288	13	.	.	PUNCT
ijtc-1170	289	1	scientific	scientific	ADJ
ijtc-1170	289	2	reports	report	NOUN
ijtc-1170	289	3	,	,	PUNCT
ijtc-1170	289	4	12(1	12(1	NUM
ijtc-1170	289	5	)	)	PUNCT
ijtc-1170	289	6	.	.	PUNCT
ijtc-1170	290	1	https://doi.org/10.1038/s41598-022-09453-w	https://doi.org/10.1038/s41598-022-09453-w	PROPN
ijtc-1170	290	2	laila	laila	PROPN
ijtc-1170	290	3	,	,	PUNCT
ijtc-1170	290	4	y.	y.	PROPN
ijtc-1170	290	5	,	,	PUNCT
ijtc-1170	290	6	&	&	CCONJ
ijtc-1170	290	7	sihotang	sihotang	PROPN
ijtc-1170	290	8	,	,	PUNCT
ijtc-1170	290	9	m.	m.	PROPN
ijtc-1170	290	10	k.	k.	PROPN
ijtc-1170	290	11	(	(	PUNCT
ijtc-1170	290	12	2022	2022	NUM
ijtc-1170	290	13	)	)	PUNCT
ijtc-1170	290	14	.	.	PUNCT
ijtc-1170	291	1	pengaruh	pengaruh	NOUN
ijtc-1170	291	2	literasi	literasi	NOUN
ijtc-1170	291	3	keuangan	keuangan	PROPN
ijtc-1170	291	4	dan	dan	PROPN
ijtc-1170	291	5	inklusi	inklusi	PROPN
ijtc-1170	291	6	keuangan	keuangan	PROPN
ijtc-1170	291	7	terhadap	terhadap	PROPN
ijtc-1170	291	8	kinerja	kinerja	PROPN
ijtc-1170	291	9	keuangan	keuangan	PROPN
ijtc-1170	291	10	pada	pada	PROPN
ijtc-1170	291	11	bsi	bsi	PROPN
ijtc-1170	291	12	region	region	PROPN
ijtc-1170	292	1	medan	medan	PROPN
ijtc-1170	292	2	.	.	PROPN
ijtc-1170	292	3	lumenta	lumenta	PROPN
ijtc-1170	292	4	,	,	PUNCT
ijtc-1170	292	5	u.	u.	PROPN
ijtc-1170	292	6	z.	z.	PROPN
ijtc-1170	292	7	,	,	PUNCT
ijtc-1170	292	8	&	&	CCONJ
ijtc-1170	292	9	worang	worang	PROPN
ijtc-1170	292	10	,	,	PUNCT
ijtc-1170	292	11	f.	f.	PROPN
ijtc-1170	292	12	g.	g.	PROPN
ijtc-1170	292	13	(	(	PUNCT
ijtc-1170	292	14	2019	2019	NUM
ijtc-1170	292	15	)	)	PUNCT
ijtc-1170	292	16	.	.	PUNCT
ijtc-1170	293	1	financial	financial	ADJ
ijtc-1170	293	2	inclusion	inclusion	NOUN
ijtc-1170	293	3	on	on	ADP
ijtc-1170	293	4	msme	msme	PROPN
ijtc-1170	293	5	.	.	PUNCT
ijtc-1170	294	1	jurnal	jurnal	PROPN
ijtc-1170	294	2	emba	emba	PROPN
ijtc-1170	294	3	,	,	PUNCT
ijtc-1170	294	4	7(3	7(3	NUM
ijtc-1170	294	5	)	)	PUNCT
ijtc-1170	294	6	,	,	PUNCT
ijtc-1170	294	7	2910	2910	NUM
ijtc-1170	294	8	–	–	PUNCT
ijtc-1170	294	9	2918	2918	NUM
ijtc-1170	294	10	.	.	PUNCT
ijtc-1170	295	1	mali	mali	PROPN
ijtc-1170	295	2	,	,	PUNCT
ijtc-1170	295	3	m.	m.	NOUN
ijtc-1170	295	4	s.	s.	PROPN
ijtc-1170	295	5	(	(	PUNCT
ijtc-1170	295	6	2023	2023	NUM
ijtc-1170	295	7	)	)	PUNCT
ijtc-1170	295	8	.	.	PUNCT
ijtc-1170	296	1	pengaruh	pengaruh	NOUN
ijtc-1170	296	2	inklusi	inklusi	ADJ
ijtc-1170	296	3	keuangan	keuangan	NOUN
ijtc-1170	296	4	,	,	PUNCT
ijtc-1170	296	5	pengelolaan	pengelolaan	PROPN
ijtc-1170	296	6	keuangan	keuangan	PROPN
ijtc-1170	296	7	,	,	PUNCT
ijtc-1170	296	8	terhadap	terhadap	PROPN
ijtc-1170	296	9	kinerja	kinerja	PROPN
ijtc-1170	296	10	umkm	umkm	PROPN
ijtc-1170	296	11	sektor	sektor	PROPN
ijtc-1170	296	12	kuliner	kuliner	PROPN
ijtc-1170	296	13	di	di	PROPN
ijtc-1170	296	14	kota	kota	PROPN
ijtc-1170	296	15	yogyakarta	yogyakarta	PROPN
ijtc-1170	296	16	.	.	PUNCT
ijtc-1170	297	1	j	j	PROPN
ijtc-1170	297	2	-	-	PUNCT
ijtc-1170	297	3	mas	mas	PROPN
ijtc-1170	297	4	(	(	PUNCT
ijtc-1170	297	5	jurnal	jurnal	ADJ
ijtc-1170	297	6	manajemen	manajeman	NOUN
ijtc-1170	297	7	dan	dan	PROPN
ijtc-1170	297	8	sains	sains	PROPN
ijtc-1170	297	9	)	)	PUNCT
ijtc-1170	297	10	,	,	PUNCT
ijtc-1170	297	11	8(1	8(1	NOUN
ijtc-1170	297	12	)	)	PUNCT
ijtc-1170	297	13	,	,	PUNCT
ijtc-1170	297	14	291–296	291–296	NUM
ijtc-1170	297	15	.	.	PUNCT
ijtc-1170	298	1	https://doi.org/10.33087/jmas.v8i1.985	https://doi.org/10.33087/jmas.v8i1.985	PROPN
ijtc-1170	298	2	marini	marini	PROPN
ijtc-1170	298	3	,	,	PUNCT
ijtc-1170	298	4	yusmaniarti	yusmaniarti	PROPN
ijtc-1170	298	5	,	,	PUNCT
ijtc-1170	298	6	y.	y.	PROPN
ijtc-1170	298	7	,	,	PUNCT
ijtc-1170	298	8	faradilla	faradilla	PROPN
ijtc-1170	298	9	,	,	PUNCT
ijtc-1170	298	10	i.	i.	PROPN
ijtc-1170	298	11	,	,	PUNCT
ijtc-1170	298	12	&	&	CCONJ
ijtc-1170	298	13	setiorini	setiorini	PROPN
ijtc-1170	298	14	,	,	PUNCT
ijtc-1170	298	15	h.	h.	PROPN
ijtc-1170	298	16	(	(	PUNCT
ijtc-1170	298	17	2024	2024	NUM
ijtc-1170	298	18	)	)	PUNCT
ijtc-1170	298	19	.	.	PUNCT
ijtc-1170	299	1	measuring	measure	VERB
ijtc-1170	299	2	the	the	DET
ijtc-1170	299	3	financial	financial	ADJ
ijtc-1170	299	4	performance	performance	NOUN
ijtc-1170	299	5	of	of	ADP
ijtc-1170	299	6	msmes	msme	NOUN
ijtc-1170	299	7	from	from	ADP
ijtc-1170	299	8	the	the	DET
ijtc-1170	299	9	perspective	perspective	NOUN
ijtc-1170	299	10	of	of	ADP
ijtc-1170	299	11	financial	financial	ADJ
ijtc-1170	299	12	literacy	literacy	NOUN
ijtc-1170	299	13	,	,	PUNCT
ijtc-1170	299	14	financial	financial	ADJ
ijtc-1170	299	15	inclusion	inclusion	NOUN
ijtc-1170	299	16	and	and	CCONJ
ijtc-1170	299	17	financial	financial	ADJ
ijtc-1170	299	18	technology	technology	NOUN
ijtc-1170	299	19	.	.	PUNCT
ijtc-1170	300	1	ekombis	ekombis	PROPN
ijtc-1170	300	2	review	review	NOUN
ijtc-1170	300	3	:	:	PUNCT
ijtc-1170	300	4	jurnal	jurnal	ADJ
ijtc-1170	300	5	ilmiah	ilmiah	PROPN
ijtc-1170	300	6	ekonomi	ekonomi	PROPN
ijtc-1170	300	7	dan	dan	PROPN
ijtc-1170	300	8	bisnis	bisnis	PROPN
ijtc-1170	300	9	,	,	PUNCT
ijtc-1170	300	10	12(1	12(1	NUM
ijtc-1170	300	11	)	)	PUNCT
ijtc-1170	300	12	,	,	PUNCT
ijtc-1170	300	13	285–296	285–296	NUM
ijtc-1170	300	14	.	.	PUNCT
ijtc-1170	301	1	https://doi.org/10.37676/ekombis.v12i1.5323	https://doi.org/10.37676/ekombis.v12i1.5323	NOUN
ijtc-1170	301	2	meiwanto	meiwanto	ADP
ijtc-1170	301	3	doktoralina	doktoralina	PROPN
ijtc-1170	301	4	,	,	PUNCT
ijtc-1170	301	5	c.	c.	PROPN
ijtc-1170	301	6	,	,	PUNCT
ijtc-1170	301	7	anggraini	anggraini	NOUN
ijtc-1170	301	8	,	,	PUNCT
ijtc-1170	301	9	d.	d.	PROPN
ijtc-1170	301	10	,	,	PUNCT
ijtc-1170	301	11	melzatia	melzatia	PROPN
ijtc-1170	301	12	,	,	PUNCT
ijtc-1170	301	13	s.	s.	PROPN
ijtc-1170	301	14	,	,	PUNCT
ijtc-1170	301	15	mercu	mercu	PROPN
ijtc-1170	301	16	buana	buana	PROPN
ijtc-1170	301	17	,	,	PUNCT
ijtc-1170	301	18	u.	u.	PROPN
ijtc-1170	301	19	,	,	PUNCT
ijtc-1170	301	20	&	&	CCONJ
ijtc-1170	301	21	yahaya	yahaya	PROPN
ijtc-1170	301	22	,	,	PUNCT
ijtc-1170	301	23	s.	s.	PROPN
ijtc-1170	301	24	(	(	PUNCT
ijtc-1170	301	25	2018	2018	NUM
ijtc-1170	301	26	)	)	PUNCT
ijtc-1170	301	27	.	.	PUNCT
ijtc-1170	302	1	the	the	DET
ijtc-1170	302	2	importance	importance	NOUN
ijtc-1170	302	3	of	of	ADP
ijtc-1170	302	4	sustainability	sustainability	NOUN
ijtc-1170	302	5	reports	report	NOUN
ijtc-1170	302	6	in	in	ADP
ijtc-1170	302	7	non	non	ADJ
ijtc-1170	302	8	-	-	ADJ
ijtc-1170	302	9	financial	financial	ADJ
ijtc-1170	302	10	companies	company	NOUN
ijtc-1170	302	11	:	:	PUNCT
ijtc-1170	302	12	vol	vol	NOUN
ijtc-1170	302	13	.	.	PUNCT
ijtc-1170	302	14	xxii	xxii	PROPN
ijtc-1170	303	1	(	(	PUNCT
ijtc-1170	303	2	issue	issue	NOUN
ijtc-1170	303	3	issue	issue	NOUN
ijtc-1170	303	4	03	03	NUM
ijtc-1170	303	5	)	)	PUNCT
ijtc-1170	303	6	.	.	PUNCT
ijtc-1170	304	1	http://www.liputan6.com	http://www.liputan6.com	PROPN
ijtc-1170	304	2	munthay	munthay	PROPN
ijtc-1170	304	3	,	,	PUNCT
ijtc-1170	304	4	s.	s.	PROPN
ijtc-1170	304	5	f.	f.	PROPN
ijtc-1170	304	6	,	,	PUNCT
ijtc-1170	304	7	&	&	CCONJ
ijtc-1170	304	8	sembiring	sembiring	PROPN
ijtc-1170	304	9	,	,	PUNCT
ijtc-1170	304	10	m.	m.	NOUN
ijtc-1170	304	11	(	(	PUNCT
ijtc-1170	304	12	2024	2024	NUM
ijtc-1170	304	13	)	)	PUNCT
ijtc-1170	304	14	.	.	PUNCT
ijtc-1170	305	1	pengaruh	pengaruh	NOUN
ijtc-1170	305	2	literasi	literasi	NOUN
ijtc-1170	305	3	keuangan	keuangan	PROPN
ijtc-1170	305	4	dan	dan	PROPN
ijtc-1170	305	5	inklusi	inklusi	PROPN
ijtc-1170	305	6	keuangan	keuangan	PROPN
ijtc-1170	305	7	terhadap	terhadap	PROPN
ijtc-1170	305	8	pengelolaan	pengelolaan	PROPN
ijtc-1170	305	9	keuangan	keuangan	PROPN
ijtc-1170	305	10	umkm	umkm	ADJ
ijtc-1170	305	11	di	di	NOUN
ijtc-1170	305	12	kecamatan	kecamatan	PROPN
ijtc-1170	305	13	kisaran	kisaran	PROPN
ijtc-1170	305	14	barat	barat	PROPN
ijtc-1170	305	15	kabupaten	kabupaten	PROPN
ijtc-1170	305	16	asahan	asahan	PROPN
ijtc-1170	305	17	.	.	PUNCT
ijtc-1170	306	1	owner	owner	NOUN
ijtc-1170	306	2	:	:	PUNCT
ijtc-1170	306	3	riset	riset	PROPN
ijtc-1170	306	4	&	&	CCONJ
ijtc-1170	306	5	jurnal	jurnal	PROPN
ijtc-1170	306	6	akuntansi	akuntansi	PROPN
ijtc-1170	306	7	,	,	PUNCT
ijtc-1170	306	8	8(1	8(1	NOUN
ijtc-1170	306	9	)	)	PUNCT
ijtc-1170	306	10	,	,	PUNCT
ijtc-1170	306	11	22–35	22–35	NUM
ijtc-1170	306	12	.	.	PUNCT
ijtc-1170	307	1	pardede	pardede	NOUN
ijtc-1170	307	2	,	,	PUNCT
ijtc-1170	307	3	p.	p.	PROPN
ijtc-1170	307	4	h.	h.	PROPN
ijtc-1170	307	5	a.	a.	PROPN
ijtc-1170	307	6	,	,	PUNCT
ijtc-1170	307	7	&	&	CCONJ
ijtc-1170	307	8	trimurni	trimurni	PROPN
ijtc-1170	307	9	,	,	PUNCT
ijtc-1170	307	10	f.	f.	PROPN
ijtc-1170	307	11	(	(	PUNCT
ijtc-1170	307	12	2023	2023	NUM
ijtc-1170	307	13	)	)	PUNCT
ijtc-1170	307	14	.	.	PUNCT
ijtc-1170	308	1	kinerja	kinerja	PROPN
ijtc-1170	308	2	dinas	dinas	PROPN
ijtc-1170	308	3	koperasi	koperasi	PROPN
ijtc-1170	308	4	usaha	usaha	PROPN
ijtc-1170	308	5	mikro	mikro	PROPN
ijtc-1170	308	6	kecil	kecil	PROPN
ijtc-1170	308	7	dan	dan	PROPN
ijtc-1170	308	8	menengah	menengah	PROPN
ijtc-1170	308	9	dalam	dalam	PROPN
ijtc-1170	308	10	pembinaan	pembinaan	PROPN
ijtc-1170	308	11	usaha	usaha	PROPN
ijtc-1170	308	12	mikro	mikro	PROPN
ijtc-1170	308	13	kecil	kecil	PROPN
ijtc-1170	308	14	dan	dan	PROPN
ijtc-1170	308	15	menengah	menengah	PROPN
ijtc-1170	308	16	di	di	PROPN
ijtc-1170	308	17	kota	kota	PROPN
ijtc-1170	308	18	medan	medan	PROPN
ijtc-1170	308	19	.	.	PUNCT
ijtc-1170	309	1	kolaborasi	kolaborasi	PROPN
ijtc-1170	309	2	:	:	PUNCT
ijtc-1170	309	3	jurnal	jurnal	ADJ
ijtc-1170	309	4	administrasi	administrasi	NOUN
ijtc-1170	309	5	publik	publik	NOUN
ijtc-1170	309	6	,	,	PUNCT
ijtc-1170	309	7	9(april	9(april	NOUN
ijtc-1170	309	8	)	)	PUNCT
ijtc-1170	309	9	.	.	PUNCT
ijtc-1170	310	1	piter	piter	PROPN
ijtc-1170	310	2	,	,	PUNCT
ijtc-1170	310	3	r.	r.	PROPN
ijtc-1170	310	4	,	,	PUNCT
ijtc-1170	310	5	hutauruk	hutauruk	PROPN
ijtc-1170	310	6	,	,	PUNCT
ijtc-1170	310	7	s.	s.	PROPN
ijtc-1170	310	8	,	,	PUNCT
ijtc-1170	310	9	zalukhu	zalukhu	PROPN
ijtc-1170	310	10	,	,	PUNCT
ijtc-1170	310	11	r.	r.	PROPN
ijtc-1170	310	12	s.	s.	PROPN
ijtc-1170	310	13	,	,	PUNCT
ijtc-1170	310	14	collyn	collyn	ADJ
ijtc-1170	310	15	,	,	PUNCT
ijtc-1170	310	16	d.	d.	PROPN
ijtc-1170	310	17	,	,	PUNCT
ijtc-1170	310	18	jayanti	jayanti	PROPN
ijtc-1170	310	19	,	,	PUNCT
ijtc-1170	310	20	s.	s.	PROPN
ijtc-1170	310	21	e.	e.	PROPN
ijtc-1170	310	22	,	,	PUNCT
ijtc-1170	310	23	&	&	CCONJ
ijtc-1170	310	24	winda	winda	PROPN
ijtc-1170	310	25	,	,	PUNCT
ijtc-1170	310	26	s.	s.	PROPN
ijtc-1170	310	27	(	(	PUNCT
ijtc-1170	310	28	2024	2024	NUM
ijtc-1170	310	29	)	)	PUNCT
ijtc-1170	310	30	.	.	PUNCT
ijtc-1170	311	1	peran	peran	PROPN
ijtc-1170	311	2	perilaku	perilaku	PROPN
ijtc-1170	311	3	pengelolaan	pengelolaan	PROPN
ijtc-1170	311	4	keuangan	keuangan	PROPN
ijtc-1170	311	5	sebagai	sebagai	PROPN
ijtc-1170	311	6	mediator	mediator	PROPN
ijtc-1170	311	7	dalam	dalam	PROPN
ijtc-1170	311	8	meningkatkan	meningkatkan	PROPN
ijtc-1170	311	9	kinerja	kinerja	PROPN
ijtc-1170	311	10	keuangan	keuangan	PROPN
ijtc-1170	311	11	umkm	umkm	ADJ
ijtc-1170	311	12	di	di	PROPN
ijtc-1170	311	13	kota	kota	PROPN
ijtc-1170	311	14	medan	medan	PROPN
ijtc-1170	311	15	.	.	PUNCT
ijtc-1170	312	1	10(1	10(1	NUM
ijtc-1170	312	2	)	)	PUNCT
ijtc-1170	312	3	,	,	PUNCT
ijtc-1170	312	4	302–315	302–315	NUM
ijtc-1170	312	5	.	.	PUNCT
ijtc-1170	313	1	putri	putri	PROPN
ijtc-1170	313	2	,	,	PUNCT
ijtc-1170	313	3	d.	d.	PROPN
ijtc-1170	313	4	,	,	PUNCT
ijtc-1170	313	5	harahap	harahap	PROPN
ijtc-1170	313	6	,	,	PUNCT
ijtc-1170	313	7	i.	i.	PROPN
ijtc-1170	313	8	,	,	PUNCT
ijtc-1170	313	9	sugiarti	sugiarti	PROPN
ijtc-1170	313	10	,	,	PUNCT
ijtc-1170	313	11	s.	s.	PROPN
ijtc-1170	313	12	,	,	PUNCT
ijtc-1170	313	13	&	&	CCONJ
ijtc-1170	313	14	efendi	efendi	PROPN
ijtc-1170	313	15	,	,	PUNCT
ijtc-1170	313	16	b.	b.	PROPN
ijtc-1170	313	17	(	(	PUNCT
ijtc-1170	313	18	2023	2023	NUM
ijtc-1170	313	19	)	)	PUNCT
ijtc-1170	313	20	.	.	PUNCT
ijtc-1170	314	1	peningkatan	peningkatan	PROPN
ijtc-1170	314	2	kinerja	kinerja	PROPN
ijtc-1170	314	3	keuangan	keuangan	PROPN
ijtc-1170	314	4	umkm	umkm	ADJ
ijtc-1170	314	5	di	di	NOUN
ijtc-1170	314	6	indonesia	indonesia	PROPN
ijtc-1170	314	7	melalui	melalui	PROPN
ijtc-1170	314	8	literasi	literasi	PROPN
ijtc-1170	314	9	keuangan	keuangan	PROPN
ijtc-1170	315	1	dan	dan	PROPN
ijtc-1170	315	2	inklusi	inklusi	PROPN
ijtc-1170	315	3	keuangan	keuangan	PROPN
ijtc-1170	315	4	.	.	PUNCT
ijtc-1170	316	1	edunomika	edunomika	PROPN
ijtc-1170	316	2	,	,	PUNCT
ijtc-1170	316	3	08(01	08(01	PROPN
ijtc-1170	316	4	)	)	PUNCT
ijtc-1170	316	5	,	,	PUNCT
ijtc-1170	316	6	1–10	1–10	NOUN
ijtc-1170	316	7	.	.	PUNCT
ijtc-1170	317	1	rinofah	rinofah	PROPN
ijtc-1170	317	2	,	,	PUNCT
ijtc-1170	317	3	r.	r.	PROPN
ijtc-1170	317	4	,	,	PUNCT
ijtc-1170	317	5	sari	sari	NOUN
ijtc-1170	317	6	,	,	PUNCT
ijtc-1170	317	7	p.	p.	PROPN
ijtc-1170	317	8	p.	p.	PROPN
ijtc-1170	317	9	,	,	PUNCT
ijtc-1170	317	10	&	&	CCONJ
ijtc-1170	317	11	kriswanto	kriswanto	PROPN
ijtc-1170	317	12	,	,	PUNCT
ijtc-1170	317	13	d.	d.	PROPN
ijtc-1170	317	14	a.	a.	PROPN
ijtc-1170	317	15	(	(	PUNCT
ijtc-1170	317	16	2022	2022	NUM
ijtc-1170	317	17	)	)	PUNCT
ijtc-1170	317	18	.	.	PUNCT
ijtc-1170	318	1	analisis	analisis	ADJ
ijtc-1170	318	2	pengaruh	pengaruh	NOUN
ijtc-1170	318	3	kemampuan	kemampuan	PROPN
ijtc-1170	318	4	menyusun	menyusun	PROPN
ijtc-1170	318	5	laporan	laporan	PROPN
ijtc-1170	318	6	keuangan	keuangan	PROPN
ijtc-1170	318	7	dan	dan	PROPN
ijtc-1170	318	8	jiwa	jiwa	PROPN
ijtc-1170	318	9	kewirausahaan	kewirausahaan	PROPN
ijtc-1170	318	10	terhadap	terhadap	PROPN
ijtc-1170	318	11	kinerja	kinerja	PROPN
ijtc-1170	318	12	operasional	operasional	PROPN
ijtc-1170	318	13	umkm	umkm	NOUN
ijtc-1170	318	14	.	.	PUNCT
ijtc-1170	319	1	inovasi	inovasi	PROPN
ijtc-1170	319	2	:	:	PUNCT
ijtc-1170	319	3	jurnal	jurnal	ADJ
ijtc-1170	319	4	ekonomi	ekonomi	PROPN
ijtc-1170	319	5	,	,	PUNCT
ijtc-1170	319	6	keuangan	keuangan	VERB
ijtc-1170	319	7	dan	dan	PROPN
ijtc-1170	319	8	manajemen	manajemen	PROPN
ijtc-1170	319	9	,	,	PUNCT
ijtc-1170	319	10	18(2	18(2	NUM
ijtc-1170	319	11	)	)	PUNCT
ijtc-1170	319	12	,	,	PUNCT
ijtc-1170	319	13	369–376	369–376	NUM
ijtc-1170	319	14	.	.	PUNCT
ijtc-1170	319	15	https://doi.org/10.29264/jinv.v18i2.10527	https://doi.org/10.29264/jinv.v18i2.10527	PROPN
ijtc-1170	319	16	rosliyati	rosliyati	NOUN
ijtc-1170	319	17	,	,	PUNCT
ijtc-1170	319	18	a.	a.	NOUN
ijtc-1170	319	19	(	(	PUNCT
ijtc-1170	319	20	2022	2022	NUM
ijtc-1170	319	21	)	)	PUNCT
ijtc-1170	319	22	.	.	PUNCT
ijtc-1170	320	1	pengaruh	pengaruh	NOUN
ijtc-1170	320	2	literasi	literasi	PROPN
ijtc-1170	320	3	keungan	keungan	VERB
ijtc-1170	320	4	terhadap	terhadap	PROPN
ijtc-1170	320	5	kinerja	kinerja	PROPN
ijtc-1170	320	6	umkm	umkm	ADJ
ijtc-1170	320	7	bordir	bordir	NOUN
ijtc-1170	320	8	tasikmalaya	tasikmalaya	NOUN
ijtc-1170	320	9	.	.	PUNCT
ijtc-1170	321	1	jurnal	jurnal	ADJ
ijtc-1170	321	2	ekonomi	ekonomi	PROPN
ijtc-1170	321	3	&	&	CCONJ
ijtc-1170	321	4	ekonomi	ekonomi	PROPN
ijtc-1170	321	5	syariah	syariah	PROPN
ijtc-1170	321	6	,	,	PUNCT
ijtc-1170	321	7	5(1	5(1	NUM
ijtc-1170	321	8	)	)	PUNCT
ijtc-1170	321	9	,	,	PUNCT
ijtc-1170	321	10	756–762	756–762	NUM
ijtc-1170	321	11	.	.	PUNCT
ijtc-1170	322	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1170	322	2	analysis	analysis	NOUN
ijtc-1170	322	3	of	of	ADP
ijtc-1170	322	4	the	the	DET
ijtc-1170	322	5	influence	influence	NOUN
ijtc-1170	322	6	of	of	ADP
ijtc-1170	322	7	the	the	DET
ijtc-1170	322	8	ability	ability	NOUN
ijtc-1170	322	9	to	to	PART
ijtc-1170	322	10	prepare	prepare	VERB
ijtc-1170	322	11	financial	financial	ADJ
ijtc-1170	322	12	reports	report	NOUN
ijtc-1170	322	13	,	,	PUNCT
ijtc-1170	322	14	financial	financial	ADJ
ijtc-1170	322	15	literacy	literacy	NOUN
ijtc-1170	322	16	and	and	CCONJ
ijtc-1170	322	17	financial	financial	ADJ
ijtc-1170	322	18	inclusion	inclusion	NOUN
ijtc-1170	322	19	on	on	ADP
ijtc-1170	322	20	the	the	DET
ijtc-1170	322	21	financial	financial	ADJ
ijtc-1170	322	22	performance	performance	NOUN
ijtc-1170	322	23	of	of	ADP
ijtc-1170	322	24	msmes	msme	NOUN
ijtc-1170	322	25	hutabarat	hutabarat	PROPN
ijtc-1170	322	26	,	,	PUNCT
ijtc-1170	322	27	widiyastuti	widiyastuti	NOUN
ijtc-1170	322	28	,	,	PUNCT
ijtc-1170	322	29	duffin	duffin	NOUN
ijtc-1170	322	30	,	,	PUNCT
ijtc-1170	322	31	and	and	CCONJ
ijtc-1170	322	32	ervina	ervina	VERB
ijtc-1170	322	33	534	534	NUM
ijtc-1170	322	34	|	|	ADV
ijtc-1170	322	35	ilomata	ilomata	PROPN
ijtc-1170	322	36	international	international	ADJ
ijtc-1170	322	37	journal	journal	NOUN
ijtc-1170	322	38	of	of	ADP
ijtc-1170	322	39	tax	tax	PROPN
ijtc-1170	322	40	&	&	CCONJ
ijtc-1170	322	41	accounting	accounting	PROPN
ijtc-1170	322	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1170	322	43	saskia	saskia	NOUN
ijtc-1170	322	44	,	,	PUNCT
ijtc-1170	322	45	d.	d.	PROPN
ijtc-1170	322	46	h.	h.	PROPN
ijtc-1170	322	47	,	,	PUNCT
ijtc-1170	322	48	&	&	CCONJ
ijtc-1170	322	49	yulhendri	yulhendri	PROPN
ijtc-1170	322	50	.	.	PUNCT
ijtc-1170	323	1	(	(	PUNCT
ijtc-1170	323	2	2020	2020	NUM
ijtc-1170	323	3	)	)	PUNCT
ijtc-1170	323	4	.	.	PUNCT
ijtc-1170	324	1	pengaruh	pengaruh	NOUN
ijtc-1170	324	2	tingkat	tingkat	PROPN
ijtc-1170	324	3	literasi	literasi	PROPN
ijtc-1170	324	4	keuangan	keuangan	PROPN
ijtc-1170	324	5	terhadap	terhadap	PROPN
ijtc-1170	324	6	pengelolaan	pengelolaan	PROPN
ijtc-1170	324	7	keuangan	keuangan	PROPN
ijtc-1170	324	8	pada	pada	PROPN
ijtc-1170	324	9	pelaku	pelaku	PROPN
ijtc-1170	324	10	umkm	umkm	NOUN
ijtc-1170	324	11	.	.	PUNCT
ijtc-1170	325	1	ecogen	ecogen	PROPN
ijtc-1170	325	2	,	,	PUNCT
ijtc-1170	325	3	3(3	3(3	NUM
ijtc-1170	325	4	)	)	PUNCT
ijtc-1170	325	5	,	,	PUNCT
ijtc-1170	325	6	365–374	365–374	NUM
ijtc-1170	325	7	.	.	PUNCT
ijtc-1170	326	1	sofyan	sofyan	PROPN
ijtc-1170	326	2	,	,	PUNCT
ijtc-1170	326	3	s.	s.	PROPN
ijtc-1170	326	4	(	(	PUNCT
ijtc-1170	326	5	2017	2017	NUM
ijtc-1170	326	6	)	)	PUNCT
ijtc-1170	326	7	.	.	PUNCT
ijtc-1170	327	1	peran	peran	PROPN
ijtc-1170	327	2	umkm	umkm	ADJ
ijtc-1170	327	3	(	(	PUNCT
ijtc-1170	327	4	usaha	usaha	PROPN
ijtc-1170	327	5	mikro	mikro	PROPN
ijtc-1170	327	6	,	,	PUNCT
ijtc-1170	327	7	kecil	kecil	PROPN
ijtc-1170	327	8	,	,	PUNCT
ijtc-1170	327	9	dan	dan	PROPN
ijtc-1170	327	10	menengah	menengah	PROPN
ijtc-1170	327	11	)	)	PUNCT
ijtc-1170	328	1	dalam	dalam	PROPN
ijtc-1170	328	2	perekonomian	perekonomian	PROPN
ijtc-1170	328	3	indonesia	indonesia	PROPN
ijtc-1170	328	4	.	.	PUNCT
ijtc-1170	329	1	bilancia	bilancia	PROPN
ijtc-1170	329	2	,	,	PUNCT
ijtc-1170	329	3	11(1	11(1	NUM
ijtc-1170	329	4	)	)	PUNCT
ijtc-1170	329	5	,	,	PUNCT
ijtc-1170	329	6	33–64	33–64	NUM
ijtc-1170	329	7	.	.	PUNCT
ijtc-1170	329	8	sujana	sujana	PROPN
ijtc-1170	329	9	,	,	PUNCT
ijtc-1170	329	10	e.	e.	PROPN
ijtc-1170	329	11	,	,	PUNCT
ijtc-1170	329	12	saputra	saputra	PROPN
ijtc-1170	329	13	,	,	PUNCT
ijtc-1170	329	14	k.	k.	PROPN
ijtc-1170	329	15	a.	a.	PROPN
ijtc-1170	329	16	k.	k.	PROPN
ijtc-1170	329	17	,	,	PUNCT
ijtc-1170	329	18	&	&	CCONJ
ijtc-1170	329	19	manurung	manurung	PROPN
ijtc-1170	329	20	,	,	PUNCT
ijtc-1170	329	21	d.	d.	PROPN
ijtc-1170	329	22	t.	t.	PROPN
ijtc-1170	329	23	h.	h.	PROPN
ijtc-1170	329	24	(	(	PUNCT
ijtc-1170	329	25	2020	2020	NUM
ijtc-1170	329	26	)	)	PUNCT
ijtc-1170	329	27	.	.	PUNCT
ijtc-1170	330	1	internal	internal	ADJ
ijtc-1170	330	2	control	control	NOUN
ijtc-1170	330	3	systems	system	NOUN
ijtc-1170	330	4	and	and	CCONJ
ijtc-1170	330	5	good	good	ADJ
ijtc-1170	330	6	village	village	NOUN
ijtc-1170	330	7	governance	governance	NOUN
ijtc-1170	330	8	to	to	PART
ijtc-1170	330	9	achieve	achieve	VERB
ijtc-1170	330	10	quality	quality	NOUN
ijtc-1170	330	11	village	village	NOUN
ijtc-1170	330	12	financial	financial	ADJ
ijtc-1170	330	13	reports	report	NOUN
ijtc-1170	330	14	.	.	PUNCT
ijtc-1170	331	1	international	international	ADJ
ijtc-1170	331	2	journal	journal	PROPN
ijtc-1170	331	3	of	of	ADP
ijtc-1170	331	4	innovation	innovation	NOUN
ijtc-1170	331	5	,	,	PUNCT
ijtc-1170	331	6	creativity	creativity	NOUN
ijtc-1170	331	7	and	and	CCONJ
ijtc-1170	331	8	change	change	NOUN
ijtc-1170	331	9	,	,	PUNCT
ijtc-1170	331	10	12(9	12(9	NUM
ijtc-1170	331	11	)	)	PUNCT
ijtc-1170	331	12	,	,	PUNCT
ijtc-1170	331	13	98–108	98–108	PROPN
ijtc-1170	331	14	.	.	PUNCT
ijtc-1170	332	1	https://www.scopus.com/inward/record.uri?eid=2s2.0-85084398621&partnerid=40&md5=3ab02298461fc1ef2dd8c03a7f74e33f	https://www.scopus.com/inward/record.uri?eid=2s2.0-85084398621&partnerid=40&md5=3ab02298461fc1ef2dd8c03a7f74e33f	PROPN
ijtc-1170	332	2	tarigan	tarigan	PROPN
ijtc-1170	332	3	,	,	PUNCT
ijtc-1170	332	4	p.	p.	PROPN
ijtc-1170	332	5	s.	s.	PROPN
ijtc-1170	332	6	,	,	PUNCT
ijtc-1170	332	7	wahyono	wahyono	PROPN
ijtc-1170	332	8	,	,	PUNCT
ijtc-1170	332	9	d.	d.	PROPN
ijtc-1170	332	10	,	,	PUNCT
ijtc-1170	332	11	kusumawardhani	kusumawardhani	PROPN
ijtc-1170	332	12	,	,	PUNCT
ijtc-1170	332	13	t.	t.	PROPN
ijtc-1170	332	14	,	,	PUNCT
ijtc-1170	332	15	sairdama	sairdama	PROPN
ijtc-1170	332	16	,	,	PUNCT
ijtc-1170	332	17	s.	s.	PROPN
ijtc-1170	332	18	s.	s.	PROPN
ijtc-1170	332	19	,	,	PUNCT
ijtc-1170	332	20	&	&	CCONJ
ijtc-1170	332	21	nugraha	nugraha	PROPN
ijtc-1170	332	22	,	,	PUNCT
ijtc-1170	332	23	a.	a.	PROPN
ijtc-1170	332	24	r.	r.	PROPN
ijtc-1170	332	25	(	(	PUNCT
ijtc-1170	332	26	2023	2023	NUM
ijtc-1170	332	27	)	)	PUNCT
ijtc-1170	332	28	.	.	PUNCT
ijtc-1170	333	1	pengaruh	pengaruh	VERB
ijtc-1170	333	2	digital	digital	ADJ
ijtc-1170	333	3	marketing	marketing	NOUN
ijtc-1170	333	4	dan	dan	PROPN
ijtc-1170	333	5	brand	brand	PROPN
ijtc-1170	333	6	image	image	PROPN
ijtc-1170	333	7	terhadap	terhadap	PROPN
ijtc-1170	333	8	minat	minat	PROPN
ijtc-1170	333	9	nasabah	nasabah	PROPN
ijtc-1170	333	10	.	.	PUNCT
ijtc-1170	334	1	jemsi	jemsi	PROPN
ijtc-1170	334	2	(	(	PUNCT
ijtc-1170	334	3	jurnal	jurnal	ADJ
ijtc-1170	334	4	ekonomi	ekonomi	PROPN
ijtc-1170	334	5	,	,	PUNCT
ijtc-1170	334	6	manajemen	manajeman	NOUN
ijtc-1170	334	7	,	,	PUNCT
ijtc-1170	334	8	dan	dan	PROPN
ijtc-1170	334	9	akuntansi	akuntansi	PROPN
ijtc-1170	334	10	)	)	PUNCT
ijtc-1170	334	11	,	,	PUNCT
ijtc-1170	334	12	9(4	9(4	NOUN
ijtc-1170	334	13	)	)	PUNCT
ijtc-1170	334	14	,	,	PUNCT
ijtc-1170	334	15	1431–1439	1431–1439	NUM
ijtc-1170	334	16	.	.	PUNCT
ijtc-1170	335	1	triana	triana	PROPN
ijtc-1170	335	2	,	,	PUNCT
ijtc-1170	335	3	w.	w.	PROPN
ijtc-1170	335	4	,	,	PUNCT
ijtc-1170	335	5	&	&	CCONJ
ijtc-1170	335	6	syera	syera	NOUN
ijtc-1170	335	7	,	,	PUNCT
ijtc-1170	335	8	i.	i.	PROPN
ijtc-1170	335	9	a.	a.	PROPN
ijtc-1170	335	10	(	(	PUNCT
ijtc-1170	335	11	2023	2023	NUM
ijtc-1170	335	12	)	)	PUNCT
ijtc-1170	335	13	.	.	PUNCT
ijtc-1170	336	1	the	the	DET
ijtc-1170	336	2	influence	influence	NOUN
ijtc-1170	336	3	of	of	ADP
ijtc-1170	336	4	financial	financial	ADJ
ijtc-1170	336	5	literacy	literacy	NOUN
ijtc-1170	336	6	,	,	PUNCT
ijtc-1170	336	7	financial	financial	ADJ
ijtc-1170	336	8	inclusion	inclusion	NOUN
ijtc-1170	336	9	,	,	PUNCT
ijtc-1170	336	10	and	and	CCONJ
ijtc-1170	336	11	the	the	DET
ijtc-1170	336	12	ability	ability	NOUN
ijtc-1170	336	13	to	to	PART
ijtc-1170	336	14	prepare	prepare	VERB
ijtc-1170	336	15	financial	financial	ADJ
ijtc-1170	336	16	reports	report	NOUN
ijtc-1170	336	17	against	against	ADP
ijtc-1170	336	18	msme	msme	NOUN
ijtc-1170	336	19	financial	financial	ADJ
ijtc-1170	336	20	performance	performance	NOUN
ijtc-1170	336	21	asahan	asahan	PROPN
ijtc-1170	336	22	district	district	NOUN
ijtc-1170	336	23	.	.	PUNCT
ijtc-1170	337	1	ijec	ijec	NOUN
ijtc-1170	337	2	 	 	SPACE
ijtc-1170	337	3	:	:	PUNCT
ijtc-1170	337	4	international	international	ADJ
ijtc-1170	337	5	journal	journal	NOUN
ijtc-1170	337	6	of	of	ADP
ijtc-1170	337	7	economics	economic	NOUN
ijtc-1170	337	8	,	,	PUNCT
ijtc-1170	337	9	2(2	2(2	NUM
ijtc-1170	337	10	)	)	PUNCT
ijtc-1170	337	11	,	,	PUNCT
ijtc-1170	337	12	669–678	669–678	NUM
ijtc-1170	337	13	.	.	PUNCT
ijtc-1170	338	1	https://doi.org/10.55299/ijec.v2i2.567	https://doi.org/10.55299/ijec.v2i2.567	PROPN
ijtc-1170	338	2	umar	umar	PROPN
ijtc-1170	338	3	,	,	PUNCT
ijtc-1170	338	4	h.	h.	PROPN
ijtc-1170	338	5	,	,	PUNCT
ijtc-1170	338	6	usman	usman	PROPN
ijtc-1170	338	7	,	,	PUNCT
ijtc-1170	338	8	s.	s.	PROPN
ijtc-1170	338	9	,	,	PUNCT
ijtc-1170	338	10	&	&	CCONJ
ijtc-1170	338	11	purba	purba	PROPN
ijtc-1170	338	12	,	,	PUNCT
ijtc-1170	338	13	r.	r.	PROPN
ijtc-1170	338	14	b.	b.	PROPN
ijtc-1170	338	15	r.	r.	PROPN
ijtc-1170	338	16	(	(	PUNCT
ijtc-1170	338	17	2018	2018	NUM
ijtc-1170	338	18	)	)	PUNCT
ijtc-1170	338	19	.	.	PUNCT
ijtc-1170	339	1	the	the	DET
ijtc-1170	339	2	influence	influence	NOUN
ijtc-1170	339	3	of	of	ADP
ijtc-1170	339	4	internal	internal	ADJ
ijtc-1170	339	5	control	control	NOUN
ijtc-1170	339	6	and	and	CCONJ
ijtc-1170	339	7	competence	competence	NOUN
ijtc-1170	339	8	of	of	ADP
ijtc-1170	339	9	human	human	ADJ
ijtc-1170	339	10	resources	resource	NOUN
ijtc-1170	339	11	on	on	ADP
ijtc-1170	339	12	village	village	NOUN
ijtc-1170	339	13	fund	fund	NOUN
ijtc-1170	339	14	management	management	NOUN
ijtc-1170	339	15	and	and	CCONJ
ijtc-1170	339	16	the	the	DET
ijtc-1170	339	17	implications	implication	NOUN
ijtc-1170	339	18	on	on	ADP
ijtc-1170	339	19	the	the	DET
ijtc-1170	339	20	quality	quality	NOUN
ijtc-1170	339	21	of	of	ADP
ijtc-1170	339	22	village	village	NOUN
ijtc-1170	339	23	financial	financial	ADJ
ijtc-1170	339	24	reports	report	NOUN
ijtc-1170	339	25	.	.	PUNCT
ijtc-1170	340	1	international	international	ADJ
ijtc-1170	340	2	journal	journal	NOUN
ijtc-1170	340	3	of	of	ADP
ijtc-1170	340	4	civil	civil	ADJ
ijtc-1170	340	5	engineering	engineering	NOUN
ijtc-1170	340	6	and	and	CCONJ
ijtc-1170	340	7	technology	technology	NOUN
ijtc-1170	340	8	,	,	PUNCT
ijtc-1170	340	9	9(7	9(7	NUM
ijtc-1170	340	10	)	)	PUNCT
ijtc-1170	340	11	,	,	PUNCT
ijtc-1170	340	12	1526–1531	1526–1531	NUM
ijtc-1170	340	13	.	.	PUNCT
ijtc-1170	340	14	https://www.scopus.com/inward/record.uri?eid=2-s2.085052755343&partnerid=40&md5=1820d7b989fc162e5c0888dcad74e96e	https://www.scopus.com/inward/record.uri?eid=2-s2.085052755343&partnerid=40&md5=1820d7b989fc162e5c0888dcad74e96e	PROPN
ijtc-1170	340	15	whetyaningtyas	whetyaningtyas	PROPN
ijtc-1170	340	16	,	,	PUNCT
ijtc-1170	340	17	a.	a.	NOUN
ijtc-1170	340	18	,	,	PUNCT
ijtc-1170	340	19	&	&	CCONJ
ijtc-1170	340	20	mulyani	mulyani	PROPN
ijtc-1170	340	21	,	,	PUNCT
ijtc-1170	340	22	s.	s.	PROPN
ijtc-1170	340	23	(	(	PUNCT
ijtc-1170	340	24	2016	2016	NUM
ijtc-1170	340	25	)	)	PUNCT
ijtc-1170	340	26	.	.	PUNCT
ijtc-1170	341	1	analisis	analisis	ADJ
ijtc-1170	341	2	pengaruh	pengaruh	NOUN
ijtc-1170	341	3	kemampuan	kemampuan	PROPN
ijtc-1170	341	4	menyusunlaporan	menyusunlaporan	VERB
ijtc-1170	341	5	keuangan	keuangan	PROPN
ijtc-1170	341	6	(	(	PUNCT
ijtc-1170	341	7	studi	studi	PROPN
ijtc-1170	341	8	empiris	empiris	PROPN
ijtc-1170	341	9	di	di	PROPN
ijtc-1170	341	10	klaster	klaster	PROPN
ijtc-1170	341	11	bordir	bordir	PROPN
ijtc-1170	341	12	dan	dan	PROPN
ijtc-1170	341	13	konveksi	konveksi	PROPN
ijtc-1170	341	14	desa	desa	PROPN
ijtc-1170	341	15	padurenan	padurenan	PROPN
ijtc-1170	341	16	,	,	PUNCT
ijtc-1170	341	17	kecamatan	kecamatan	PROPN
ijtc-1170	341	18	fakultas	fakulta	NOUN
ijtc-1170	341	19	ekonomi	ekonomi	PROPN
ijtc-1170	341	20	,	,	PUNCT
ijtc-1170	341	21	universitas	universita	NOUN
ijtc-1170	341	22	muria	muria	PROPN
ijtc-1170	341	23	kudus	kudus	PROPN
ijtc-1170	341	24	)	)	PUNCT
ijtc-1170	341	25	.	.	PUNCT
ijtc-1170	342	1	jurnal	jurnal	ADJ
ijtc-1170	342	2	dinamika	dinamika	PROPN
ijtc-1170	342	3	ekonomi	ekonomi	PROPN
ijtc-1170	342	4	dan	dan	PROPN
ijtc-1170	342	5	bisnis	bisnis	PROPN
ijtc-1170	342	6	,	,	PUNCT
ijtc-1170	342	7	13(2	13(2	PROPN
ijtc-1170	342	8	)	)	PUNCT
ijtc-1170	342	9	,	,	PUNCT
ijtc-1170	342	10	146–156	146–156	NUM
ijtc-1170	342	11	.	.	PUNCT
ijtc-1170	342	12	winarso	winarso	PROPN
ijtc-1170	342	13	,	,	PUNCT
ijtc-1170	342	14	b.	b.	PROPN
ijtc-1170	342	15	s.	s.	PROPN
ijtc-1170	342	16	,	,	PUNCT
ijtc-1170	342	17	&	&	CCONJ
ijtc-1170	342	18	kurniawati	kurniawati	PROPN
ijtc-1170	342	19	,	,	PUNCT
ijtc-1170	342	20	i.	i.	PROPN
ijtc-1170	342	21	(	(	PUNCT
ijtc-1170	342	22	2022	2022	NUM
ijtc-1170	342	23	)	)	PUNCT
ijtc-1170	342	24	.	.	PUNCT
ijtc-1170	343	1	pengaruh	pengaruh	PROPN
ijtc-1170	343	2	kemampuan	kemampuan	PROPN
ijtc-1170	343	3	penyusunan	penyusunan	PROPN
ijtc-1170	343	4	laporan	laporan	PROPN
ijtc-1170	343	5	keuangan	keuangan	NOUN
ijtc-1170	343	6	,	,	PUNCT
ijtc-1170	343	7	kompetensi	kompetensi	PROPN
ijtc-1170	343	8	umkm	umkm	PROPN
ijtc-1170	343	9	dan	dan	PROPN
ijtc-1170	343	10	latar	latar	PROPN
ijtc-1170	343	11	belakang	belakang	PROPN
ijtc-1170	343	12	pendidikan	pendidikan	PROPN
ijtc-1170	343	13	terhadap	terhadap	PROPN
ijtc-1170	343	14	kinerja	kinerja	PROPN
ijtc-1170	343	15	umkm	umkm	PROPN
ijtc-1170	343	16	.	.	PUNCT
ijtc-1170	344	1	journal	journal	PROPN
ijtc-1170	344	2	competency	competency	PROPN
ijtc-1170	344	3	of	of	ADP
ijtc-1170	344	4	business	business	NOUN
ijtc-1170	344	5	,	,	PUNCT
ijtc-1170	344	6	6(1	6(1	NUM
ijtc-1170	344	7	)	)	PUNCT
ijtc-1170	344	8	,	,	PUNCT
ijtc-1170	345	1	26–37	26–37	NOUN
ijtc-1170	345	2	.	.	PUNCT
ijtc-1170	346	1	yanti	yanti	PROPN
ijtc-1170	346	2	,	,	PUNCT
ijtc-1170	346	3	w.	w.	PROPN
ijtc-1170	346	4	i.	i.	PROPN
ijtc-1170	346	5	p.	p.	PROPN
ijtc-1170	346	6	(	(	PUNCT
ijtc-1170	346	7	2019	2019	NUM
ijtc-1170	346	8	)	)	PUNCT
ijtc-1170	346	9	.	.	PUNCT
ijtc-1170	347	1	pengaruh	pengaruh	NOUN
ijtc-1170	347	2	inklusi	inklusi	ADJ
ijtc-1170	347	3	keuangan	keuangan	PROPN
ijtc-1170	347	4	dan	dan	PROPN
ijtc-1170	347	5	literasi	literasi	PROPN
ijtc-1170	347	6	keuangan	keuangan	PROPN
ijtc-1170	347	7	terhadap	terhadap	PROPN
ijtc-1170	347	8	kinerja	kinerja	PROPN
ijtc-1170	347	9	umkm	umkm	ADJ
ijtc-1170	347	10	di	di	NOUN
ijtc-1170	347	11	kecamatan	kecamatan	PROPN
ijtc-1170	347	12	moyo	moyo	PROPN
ijtc-1170	347	13	utara	utara	PROPN
ijtc-1170	347	14	.	.	PUNCT
ijtc-1170	348	1	jurnal	jurnal	ADJ
ijtc-1170	348	2	manajemen	manajeman	NOUN
ijtc-1170	348	3	dan	dan	PROPN
ijtc-1170	348	4	bisnis	bisnis	PROPN
ijtc-1170	348	5	,	,	PUNCT
ijtc-1170	348	6	2(1	2(1	NUM
ijtc-1170	348	7	)	)	PUNCT
ijtc-1170	348	8	.	.	PUNCT
ijtc-1170	349	1	https://doi.org/10.37673/jmb.v2i1.305	https://doi.org/10.37673/jmb.v2i1.305	PROPN
ijtc-1170	349	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV