id	sid	tid	token	lemma	pos
ijtc-1245	1	1	the	the	DET
ijtc-1245	1	2	illomata	illomata	PROPN
ijtc-1245	1	3	international	international	PROPN
ijtc-1245	1	4	journal	journal	PROPN
ijtc-1245	1	5	of	of	ADP
ijtc-1245	1	6	management	management	NOUN
ijtc-1245	1	7	ilomata	ilomata	PROPN
ijtc-1245	1	8	international	international	ADJ
ijtc-1245	1	9	journal	journal	NOUN
ijtc-1245	1	10	of	of	ADP
ijtc-1245	1	11	tax	tax	PROPN
ijtc-1245	1	12	&	&	CCONJ
ijtc-1245	1	13	accounting	account	VERB
ijtc-1245	1	14	p	p	PROPN
ijtc-1245	1	15	-	-	PUNCT
ijtc-1245	1	16	issn	issn	NOUN
ijtc-1245	1	17	:	:	PUNCT
ijtc-1245	1	18	2714	2714	NUM
ijtc-1245	1	19	-	-	SYM
ijtc-1245	1	20	9838	9838	NUM
ijtc-1245	1	21	;	;	PUNCT
ijtc-1245	1	22	e	e	X
ijtc-1245	1	23	-	-	PUNCT
ijtc-1245	1	24	issn	issn	NOUN
ijtc-1245	1	25	:	:	PUNCT
ijtc-1245	1	26	2714	2714	NUM
ijtc-1245	1	27	-	-	SYM
ijtc-1245	1	28	9846	9846	NUM
ijtc-1245	1	29	volume	volume	NOUN
ijtc-1245	1	30	5	5	NUM
ijtc-1245	1	31	,	,	PUNCT
ijtc-1245	1	32	issue	issue	NOUN
ijtc-1245	1	33	2	2	NUM
ijtc-1245	1	34	,	,	PUNCT
ijtc-1245	1	35	april	april	PROPN
ijtc-1245	1	36	2024	2024	NUM
ijtc-1245	1	37	page	page	NOUN
ijtc-1245	1	38	no	no	NOUN
ijtc-1245	1	39	.	.	NOUN
ijtc-1245	1	40	605	605	NUM
ijtc-1245	1	41	-	-	SYM
ijtc-1245	1	42	618	618	NUM
ijtc-1245	1	43	605	605	NUM
ijtc-1245	1	44	|	|	ADV
ijtc-1245	1	45	ilomata	ilomata	PROPN
ijtc-1245	1	46	international	international	ADJ
ijtc-1245	1	47	journal	journal	NOUN
ijtc-1245	1	48	of	of	ADP
ijtc-1245	1	49	tax	tax	PROPN
ijtc-1245	1	50	&	&	CCONJ
ijtc-1245	1	51	accounting	account	VERB
ijtc-1245	1	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1245	1	53	implementation	implementation	NOUN
ijtc-1245	1	54	of	of	ADP
ijtc-1245	1	55	good	good	ADJ
ijtc-1245	1	56	corporate	corporate	ADJ
ijtc-1245	1	57	governance	governance	NOUN
ijtc-1245	1	58	in	in	ADP
ijtc-1245	1	59	supporting	support	VERB
ijtc-1245	1	60	financial	financial	ADJ
ijtc-1245	1	61	performance	performance	NOUN
ijtc-1245	1	62	of	of	ADP
ijtc-1245	1	63	indonesian	indonesian	ADJ
ijtc-1245	1	64	islamic	islamic	ADJ
ijtc-1245	1	65	banking	banking	PROPN
ijtc-1245	1	66	post	post	PROPN
ijtc-1245	1	67	merger	merger	PROPN
ijtc-1245	1	68	agata	agata	PROPN
ijtc-1245	1	69	valentina	valentina	PROPN
ijtc-1245	1	70	veni1	veni1	PROPN
ijtc-1245	1	71	,	,	PUNCT
ijtc-1245	1	72	nurhadi	nurhadi	PROPN
ijtc-1245	1	73	sucipto2	sucipto2	PROPN
ijtc-1245	1	74	,	,	PUNCT
ijtc-1245	1	75	wiwit	wiwit	PROPN
ijtc-1245	1	76	apit	apit	PROPN
ijtc-1245	1	77	sulistyowati3	sulistyowati3	PROPN
ijtc-1245	1	78	123universitas	123universitas	PROPN
ijtc-1245	1	79	swadaya	swadaya	NOUN
ijtc-1245	1	80	gunung	gunung	PROPN
ijtc-1245	1	81	jati	jati	PROPN
ijtc-1245	1	82	,	,	PUNCT
ijtc-1245	1	83	indonesia	indonesia	PROPN
ijtc-1245	1	84	correspondent	correspondent	NOUN
ijtc-1245	1	85	:	:	PUNCT
ijtc-1245	1	86	wiwit.apit.sulistyowati@ugj.ac.id3	wiwit.apit.sulistyowati@ugj.ac.id3	PROPN
ijtc-1245	1	87	received	receive	VERB
ijtc-1245	1	88	:	:	PUNCT
ijtc-1245	1	89	march	march	PROPN
ijtc-1245	1	90	13	13	NUM
ijtc-1245	1	91	,	,	PUNCT
ijtc-1245	1	92	2024	2024	NUM
ijtc-1245	1	93	accepted	accept	VERB
ijtc-1245	1	94	:	:	PUNCT
ijtc-1245	1	95	april	april	PROPN
ijtc-1245	1	96	25	25	NUM
ijtc-1245	1	97	,	,	PUNCT
ijtc-1245	1	98	2024	2024	NUM
ijtc-1245	1	99	published	publish	VERB
ijtc-1245	1	100	:	:	PUNCT
ijtc-1245	1	101	april	april	PROPN
ijtc-1245	1	102	30	30	NUM
ijtc-1245	1	103	,	,	PUNCT
ijtc-1245	1	104	2024	2024	NUM
ijtc-1245	1	105	citation	citation	NOUN
ijtc-1245	1	106	:	:	PUNCT
ijtc-1245	2	1	veni	veni	PROPN
ijtc-1245	2	2	,	,	PUNCT
ijtc-1245	2	3	a	a	PRON
ijtc-1245	2	4	,	,	PUNCT
ijtc-1245	2	5	v.	v.	ADJ
ijtc-1245	2	6	,	,	PUNCT
ijtc-1245	2	7	sucipto	sucipto	ADJ
ijtc-1245	2	8	,	,	PUNCT
ijtc-1245	2	9	n.	n.	NOUN
ijtc-1245	2	10	,	,	PUNCT
ijtc-1245	2	11	sulistyowati	sulistyowati	PROPN
ijtc-1245	2	12	,	,	PUNCT
ijtc-1245	2	13	w	w	PROPN
ijtc-1245	2	14	,	,	PUNCT
ijtc-1245	2	15	a.	a.	NOUN
ijtc-1245	2	16	(	(	PUNCT
ijtc-1245	2	17	2024	2024	NUM
ijtc-1245	2	18	)	)	PUNCT
ijtc-1245	2	19	.	.	PUNCT
ijtc-1245	3	1	implementation	implementation	NOUN
ijtc-1245	3	2	of	of	ADP
ijtc-1245	3	3	good	good	ADJ
ijtc-1245	3	4	corporate	corporate	ADJ
ijtc-1245	3	5	governance	governance	NOUN
ijtc-1245	3	6	in	in	ADP
ijtc-1245	3	7	supporting	support	VERB
ijtc-1245	3	8	financial	financial	ADJ
ijtc-1245	3	9	performance	performance	NOUN
ijtc-1245	3	10	of	of	ADP
ijtc-1245	3	11	indonesian	indonesian	ADJ
ijtc-1245	3	12	islamic	islamic	ADJ
ijtc-1245	3	13	banking	banking	PROPN
ijtc-1245	3	14	post	post	NOUN
ijtc-1245	3	15	merger	merger	NOUN
ijtc-1245	3	16	.	.	PUNCT
ijtc-1245	4	1	ilomata	ilomata	PROPN
ijtc-1245	4	2	international	international	ADJ
ijtc-1245	4	3	journal	journal	NOUN
ijtc-1245	4	4	of	of	ADP
ijtc-1245	4	5	tax	tax	NOUN
ijtc-1245	4	6	and	and	CCONJ
ijtc-1245	4	7	accounting	accounting	NOUN
ijtc-1245	4	8	,	,	PUNCT
ijtc-1245	4	9	5(2	5(2	NUM
ijtc-1245	4	10	)	)	PUNCT
ijtc-1245	4	11	,	,	PUNCT
ijtc-1245	4	12	605	605	NUM
ijtc-1245	4	13	-	-	SYM
ijtc-1245	4	14	618	618	NUM
ijtc-1245	4	15	.	.	PUNCT
ijtc-1245	5	1	https://doi.org/10.61194/ijtc.v5i2.1245	https://doi.org/10.61194/ijtc.v5i2.1245	NOUN
ijtc-1245	5	2	abstract	abstract	NOUN
ijtc-1245	5	3	:	:	PUNCT
ijtc-1245	5	4	pt	pt	PROPN
ijtc-1245	5	5	bsi	bsi	PROPN
ijtc-1245	5	6	(	(	PUNCT
ijtc-1245	5	7	pt	pt	PROPN
ijtc-1245	5	8	bank	bank	PROPN
ijtc-1245	5	9	sharia	sharia	PROPN
ijtc-1245	5	10	indonesia	indonesia	PROPN
ijtc-1245	5	11	)	)	PUNCT
ijtc-1245	5	12	is	be	AUX
ijtc-1245	5	13	one	one	NUM
ijtc-1245	5	14	of	of	ADP
ijtc-1245	5	15	the	the	DET
ijtc-1245	5	16	largest	large	ADJ
ijtc-1245	5	17	islamic	islamic	ADJ
ijtc-1245	5	18	banks	bank	NOUN
ijtc-1245	5	19	in	in	ADP
ijtc-1245	5	20	indonesia	indonesia	PROPN
ijtc-1245	5	21	which	which	PRON
ijtc-1245	5	22	is	be	AUX
ijtc-1245	5	23	the	the	DET
ijtc-1245	5	24	result	result	NOUN
ijtc-1245	5	25	of	of	ADP
ijtc-1245	5	26	the	the	DET
ijtc-1245	5	27	merger	merger	NOUN
ijtc-1245	5	28	of	of	ADP
ijtc-1245	5	29	three	three	NUM
ijtc-1245	5	30	state	state	NOUN
ijtc-1245	5	31	-	-	PUNCT
ijtc-1245	5	32	owned	own	VERB
ijtc-1245	5	33	islamic	islamic	ADJ
ijtc-1245	5	34	banks	bank	NOUN
ijtc-1245	5	35	,	,	PUNCT
ijtc-1245	5	36	including	include	VERB
ijtc-1245	5	37	pt	pt	PROPN
ijtc-1245	5	38	bni	bni	PROPN
ijtc-1245	5	39	sharia	sharia	PROPN
ijtc-1245	5	40	,	,	PUNCT
ijtc-1245	5	41	pt	pt	PROPN
ijtc-1245	5	42	bank	bank	PROPN
ijtc-1245	5	43	mandiri	mandiri	PROPN
ijtc-1245	5	44	sharia	sharia	PROPN
ijtc-1245	5	45	,	,	PUNCT
ijtc-1245	5	46	and	and	CCONJ
ijtc-1245	5	47	pt	pt	PROPN
ijtc-1245	5	48	bank	bank	PROPN
ijtc-1245	5	49	bri	bri	PROPN
ijtc-1245	5	50	sharia	sharia	PROPN
ijtc-1245	5	51	.	.	PUNCT
ijtc-1245	6	1	this	this	DET
ijtc-1245	6	2	study	study	NOUN
ijtc-1245	6	3	aims	aim	VERB
ijtc-1245	6	4	to	to	PART
ijtc-1245	6	5	analyze	analyze	VERB
ijtc-1245	6	6	the	the	DET
ijtc-1245	6	7	role	role	NOUN
ijtc-1245	6	8	of	of	ADP
ijtc-1245	6	9	good	good	ADJ
ijtc-1245	6	10	corporate	corporate	ADJ
ijtc-1245	6	11	governance	governance	NOUN
ijtc-1245	6	12	in	in	ADP
ijtc-1245	6	13	supporting	support	VERB
ijtc-1245	6	14	the	the	DET
ijtc-1245	6	15	performance	performance	NOUN
ijtc-1245	6	16	of	of	ADP
ijtc-1245	6	17	islamic	islamic	ADJ
ijtc-1245	6	18	banking	banking	NOUN
ijtc-1245	6	19	after	after	ADP
ijtc-1245	6	20	the	the	DET
ijtc-1245	6	21	merger	merger	NOUN
ijtc-1245	6	22	into	into	ADP
ijtc-1245	6	23	bsi	bsi	PROPN
ijtc-1245	6	24	by	by	ADP
ijtc-1245	6	25	analyzing	analyze	VERB
ijtc-1245	6	26	the	the	DET
ijtc-1245	6	27	value	value	NOUN
ijtc-1245	6	28	of	of	ADP
ijtc-1245	6	29	roa	roa	NOUN
ijtc-1245	6	30	and	and	CCONJ
ijtc-1245	6	31	roe	roe	NOUN
ijtc-1245	6	32	before	before	ADP
ijtc-1245	6	33	and	and	CCONJ
ijtc-1245	6	34	after	after	ADP
ijtc-1245	6	35	the	the	DET
ijtc-1245	6	36	merger	merger	NOUN
ijtc-1245	6	37	,	,	PUNCT
ijtc-1245	6	38	and	and	CCONJ
ijtc-1245	6	39	reviewing	review	VERB
ijtc-1245	6	40	the	the	DET
ijtc-1245	6	41	role	role	NOUN
ijtc-1245	6	42	of	of	ADP
ijtc-1245	6	43	gcg	gcg	NOUN
ijtc-1245	6	44	in	in	ADP
ijtc-1245	6	45	supporting	support	VERB
ijtc-1245	6	46	financial	financial	ADJ
ijtc-1245	6	47	performance	performance	NOUN
ijtc-1245	6	48	as	as	SCONJ
ijtc-1245	6	49	measured	measure	VERB
ijtc-1245	6	50	by	by	ADP
ijtc-1245	6	51	the	the	DET
ijtc-1245	6	52	cgpi	cgpi	NOUN
ijtc-1245	6	53	rating	rating	NOUN
ijtc-1245	6	54	obtained	obtain	VERB
ijtc-1245	6	55	from	from	ADP
ijtc-1245	6	56	the	the	DET
ijtc-1245	6	57	company	company	NOUN
ijtc-1245	6	58	's	's	PART
ijtc-1245	6	59	annual	annual	ADJ
ijtc-1245	6	60	report	report	NOUN
ijtc-1245	6	61	.	.	PUNCT
ijtc-1245	7	1	this	this	DET
ijtc-1245	7	2	study	study	NOUN
ijtc-1245	7	3	uses	use	VERB
ijtc-1245	7	4	a	a	DET
ijtc-1245	7	5	quantitative	quantitative	ADJ
ijtc-1245	7	6	descriptive	descriptive	ADJ
ijtc-1245	7	7	approach	approach	NOUN
ijtc-1245	7	8	in	in	ADP
ijtc-1245	7	9	analyzing	analyze	VERB
ijtc-1245	7	10	differences	difference	NOUN
ijtc-1245	7	11	in	in	ADP
ijtc-1245	7	12	roa	roa	PROPN
ijtc-1245	7	13	and	and	CCONJ
ijtc-1245	7	14	roe	roe	PROPN
ijtc-1245	7	15	before	before	ADP
ijtc-1245	7	16	and	and	CCONJ
ijtc-1245	7	17	after	after	ADP
ijtc-1245	7	18	the	the	DET
ijtc-1245	7	19	merger	merger	NOUN
ijtc-1245	7	20	,	,	PUNCT
ijtc-1245	7	21	and	and	CCONJ
ijtc-1245	7	22	analyzing	analyze	VERB
ijtc-1245	7	23	the	the	DET
ijtc-1245	7	24	role	role	NOUN
ijtc-1245	7	25	of	of	ADP
ijtc-1245	7	26	gcg	gcg	NOUN
ijtc-1245	7	27	in	in	ADP
ijtc-1245	7	28	supporting	support	VERB
ijtc-1245	7	29	this	this	DET
ijtc-1245	7	30	financial	financial	ADJ
ijtc-1245	7	31	performance	performance	NOUN
ijtc-1245	7	32	.	.	PUNCT
ijtc-1245	8	1	the	the	DET
ijtc-1245	8	2	results	result	NOUN
ijtc-1245	8	3	of	of	ADP
ijtc-1245	8	4	the	the	DET
ijtc-1245	8	5	analysis	analysis	NOUN
ijtc-1245	8	6	on	on	ADP
ijtc-1245	8	7	gcg	gcg	NOUN
ijtc-1245	8	8	indicators	indicator	NOUN
ijtc-1245	8	9	show	show	VERB
ijtc-1245	8	10	that	that	SCONJ
ijtc-1245	8	11	there	there	PRON
ijtc-1245	8	12	is	be	VERB
ijtc-1245	8	13	no	no	DET
ijtc-1245	8	14	difference	difference	NOUN
ijtc-1245	8	15	before	before	ADV
ijtc-1245	8	16	and	and	CCONJ
ijtc-1245	8	17	after	after	ADP
ijtc-1245	8	18	the	the	DET
ijtc-1245	8	19	merger	merger	NOUN
ijtc-1245	8	20	.	.	PUNCT
ijtc-1245	9	1	meanwhile	meanwhile	ADV
ijtc-1245	9	2	,	,	PUNCT
ijtc-1245	9	3	financial	financial	ADJ
ijtc-1245	9	4	performance	performance	NOUN
ijtc-1245	9	5	shows	show	VERB
ijtc-1245	9	6	an	an	DET
ijtc-1245	9	7	increase	increase	NOUN
ijtc-1245	9	8	compared	compare	VERB
ijtc-1245	9	9	to	to	ADP
ijtc-1245	9	10	before	before	ADP
ijtc-1245	9	11	the	the	DET
ijtc-1245	9	12	merger	merger	NOUN
ijtc-1245	9	13	,	,	PUNCT
ijtc-1245	9	14	which	which	PRON
ijtc-1245	9	15	is	be	AUX
ijtc-1245	9	16	indicated	indicate	VERB
ijtc-1245	9	17	by	by	ADP
ijtc-1245	9	18	the	the	DET
ijtc-1245	9	19	value	value	NOUN
ijtc-1245	9	20	of	of	ADP
ijtc-1245	9	21	roa	roa	NOUN
ijtc-1245	9	22	and	and	CCONJ
ijtc-1245	9	23	roe	roe	NOUN
ijtc-1245	9	24	in	in	ADP
ijtc-1245	9	25	2020	2020	NUM
ijtc-1245	9	26	to	to	ADP
ijtc-1245	9	27	2022	2022	NUM
ijtc-1245	9	28	.	.	PUNCT
ijtc-1245	10	1	this	this	DET
ijtc-1245	10	2	study	study	NOUN
ijtc-1245	10	3	gives	give	VERB
ijtc-1245	10	4	insight	insight	NOUN
ijtc-1245	10	5	in	in	ADP
ijtc-1245	10	6	developing	develop	VERB
ijtc-1245	10	7	knowledge	knowledge	NOUN
ijtc-1245	10	8	related	relate	VERB
ijtc-1245	10	9	to	to	ADP
ijtc-1245	10	10	the	the	DET
ijtc-1245	10	11	financial	financial	ADJ
ijtc-1245	10	12	performance	performance	NOUN
ijtc-1245	10	13	after	after	ADP
ijtc-1245	10	14	merger	merger	NOUN
ijtc-1245	10	15	,	,	PUNCT
ijtc-1245	10	16	and	and	CCONJ
ijtc-1245	10	17	focusing	focus	VERB
ijtc-1245	10	18	on	on	ADP
ijtc-1245	10	19	the	the	DET
ijtc-1245	10	20	sharia	sharia	PROPN
ijtc-1245	10	21	bank	bank	PROPN
ijtc-1245	10	22	industry	industry	NOUN
ijtc-1245	10	23	.	.	PUNCT
ijtc-1245	11	1	keywords	keyword	NOUN
ijtc-1245	11	2	:	:	PUNCT
ijtc-1245	11	3	good	good	ADJ
ijtc-1245	11	4	governance	governance	NOUN
ijtc-1245	11	5	,	,	PUNCT
ijtc-1245	11	6	bank	bank	NOUN
ijtc-1245	11	7	performance	performance	NOUN
ijtc-1245	11	8	,	,	PUNCT
ijtc-1245	11	9	pt	pt	X
ijtc-1245	11	10	bsi	bsi	PROPN
ijtc-1245	11	11	’s	’s	PART
ijtc-1245	11	12	,	,	PUNCT
ijtc-1245	11	13	merger	merger	NOUN
ijtc-1245	11	14	this	this	PRON
ijtc-1245	11	15	is	be	AUX
ijtc-1245	11	16	an	an	DET
ijtc-1245	11	17	open	open	ADJ
ijtc-1245	11	18	access	access	NOUN
ijtc-1245	11	19	article	article	NOUN
ijtc-1245	11	20	under	under	ADP
ijtc-1245	11	21	the	the	DET
ijtc-1245	11	22	cc	cc	NOUN
ijtc-1245	11	23	-	-	PUNCT
ijtc-1245	11	24	by	by	ADP
ijtc-1245	11	25	4.0	4.0	NUM
ijtc-1245	11	26	license	license	NOUN
ijtc-1245	11	27	.	.	PUNCT
ijtc-1245	12	1	introduction	introduction	NOUN
ijtc-1245	12	2	intermediary	intermediary	ADJ
ijtc-1245	12	3	financial	financial	ADJ
ijtc-1245	12	4	institutions	institution	NOUN
ijtc-1245	12	5	or	or	CCONJ
ijtc-1245	12	6	better	well	ADV
ijtc-1245	12	7	known	know	VERB
ijtc-1245	12	8	as	as	ADP
ijtc-1245	12	9	banks	bank	NOUN
ijtc-1245	12	10	are	be	AUX
ijtc-1245	12	11	one	one	NUM
ijtc-1245	12	12	of	of	ADP
ijtc-1245	12	13	the	the	DET
ijtc-1245	12	14	important	important	ADJ
ijtc-1245	12	15	aspects	aspect	NOUN
ijtc-1245	12	16	in	in	ADP
ijtc-1245	12	17	modern	modern	ADJ
ijtc-1245	12	18	economic	economic	ADJ
ijtc-1245	12	19	activities	activity	NOUN
ijtc-1245	12	20	.	.	PUNCT
ijtc-1245	13	1	the	the	DET
ijtc-1245	13	2	role	role	NOUN
ijtc-1245	13	3	of	of	ADP
ijtc-1245	13	4	banks	bank	NOUN
ijtc-1245	13	5	in	in	ADP
ijtc-1245	13	6	the	the	DET
ijtc-1245	13	7	traffic	traffic	NOUN
ijtc-1245	13	8	of	of	ADP
ijtc-1245	13	9	capital	capital	NOUN
ijtc-1245	13	10	and	and	CCONJ
ijtc-1245	13	11	payment	payment	NOUN
ijtc-1245	13	12	activities	activity	NOUN
ijtc-1245	13	13	is	be	AUX
ijtc-1245	13	14	as	as	ADP
ijtc-1245	13	15	a	a	DET
ijtc-1245	13	16	facilitator	facilitator	NOUN
ijtc-1245	13	17	that	that	PRON
ijtc-1245	13	18	has	have	VERB
ijtc-1245	13	19	a	a	DET
ijtc-1245	13	20	link	link	NOUN
ijtc-1245	13	21	in	in	ADP
ijtc-1245	13	22	economic	economic	ADJ
ijtc-1245	13	23	growth	growth	NOUN
ijtc-1245	13	24	in	in	ADP
ijtc-1245	13	25	a	a	DET
ijtc-1245	13	26	country	country	NOUN
ijtc-1245	13	27	.	.	PUNCT
ijtc-1245	14	1	in	in	ADP
ijtc-1245	14	2	addition	addition	NOUN
ijtc-1245	14	3	,	,	PUNCT
ijtc-1245	14	4	banks	bank	NOUN
ijtc-1245	14	5	are	be	AUX
ijtc-1245	14	6	also	also	ADV
ijtc-1245	14	7	financial	financial	ADJ
ijtc-1245	14	8	management	management	NOUN
ijtc-1245	14	9	institutions	institution	NOUN
ijtc-1245	14	10	that	that	PRON
ijtc-1245	14	11	have	have	VERB
ijtc-1245	14	12	a	a	DET
ijtc-1245	14	13	dominant	dominant	ADJ
ijtc-1245	14	14	function	function	NOUN
ijtc-1245	14	15	in	in	ADP
ijtc-1245	14	16	the	the	DET
ijtc-1245	14	17	economic	economic	ADJ
ijtc-1245	14	18	movement	movement	NOUN
ijtc-1245	14	19	of	of	ADP
ijtc-1245	14	20	society	society	NOUN
ijtc-1245	14	21	(	(	PUNCT
ijtc-1245	14	22	sahoo	sahoo	PROPN
ijtc-1245	14	23	et	et	PROPN
ijtc-1245	14	24	al	al	PROPN
ijtc-1245	14	25	.	.	PROPN
ijtc-1245	14	26	,	,	PUNCT
ijtc-1245	14	27	2019	2019	NUM
ijtc-1245	14	28	)	)	PUNCT
ijtc-1245	14	29	.	.	PUNCT
ijtc-1245	15	1	based	base	VERB
ijtc-1245	15	2	on	on	ADP
ijtc-1245	15	3	the	the	DET
ijtc-1245	15	4	pattern	pattern	NOUN
ijtc-1245	15	5	of	of	ADP
ijtc-1245	15	6	operation	operation	NOUN
ijtc-1245	15	7	,	,	PUNCT
ijtc-1245	15	8	banks	bank	NOUN
ijtc-1245	15	9	can	can	AUX
ijtc-1245	15	10	be	be	AUX
ijtc-1245	15	11	divided	divide	VERB
ijtc-1245	15	12	into	into	ADP
ijtc-1245	15	13	two	two	NUM
ijtc-1245	15	14	,	,	PUNCT
ijtc-1245	15	15	namely	namely	ADV
ijtc-1245	15	16	conventional	conventional	ADJ
ijtc-1245	15	17	banks	bank	NOUN
ijtc-1245	15	18	and	and	CCONJ
ijtc-1245	15	19	islamic	islamic	ADJ
ijtc-1245	15	20	banks	bank	NOUN
ijtc-1245	15	21	(	(	PUNCT
ijtc-1245	15	22	asfarawenti	asfarawenti	PROPN
ijtc-1245	15	23	&	&	CCONJ
ijtc-1245	15	24	saiful	saiful	PROPN
ijtc-1245	15	25	,	,	PUNCT
ijtc-1245	15	26	2019	2019	NUM
ijtc-1245	15	27	;	;	PUNCT
ijtc-1245	15	28	halim	halim	PROPN
ijtc-1245	15	29	et	et	PROPN
ijtc-1245	15	30	al	al	PROPN
ijtc-1245	15	31	.	.	PROPN
ijtc-1245	15	32	,	,	PUNCT
ijtc-1245	15	33	2020	2020	NUM
ijtc-1245	15	34	)	)	PUNCT
ijtc-1245	15	35	.	.	PUNCT
ijtc-1245	16	1	the	the	DET
ijtc-1245	16	2	development	development	NOUN
ijtc-1245	16	3	of	of	ADP
ijtc-1245	16	4	the	the	DET
ijtc-1245	16	5	islamic	islamic	ADJ
ijtc-1245	16	6	banking	banking	NOUN
ijtc-1245	16	7	industry	industry	NOUN
ijtc-1245	16	8	in	in	ADP
ijtc-1245	16	9	indonesia	indonesia	PROPN
ijtc-1245	16	10	is	be	AUX
ijtc-1245	16	11	currently	currently	ADV
ijtc-1245	16	12	quite	quite	ADV
ijtc-1245	16	13	rapid	rapid	ADJ
ijtc-1245	16	14	,	,	PUNCT
ijtc-1245	16	15	the	the	DET
ijtc-1245	16	16	birth	birth	NOUN
ijtc-1245	16	17	of	of	ADP
ijtc-1245	16	18	law	law	NOUN
ijtc-1245	16	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1245	16	20	mailto:wiwit.apit.sulistyowati@ugj.ac.id	mailto:wiwit.apit.sulistyowati@ugj.ac.id	PROPN
ijtc-1245	16	21	https://doi.org/10.61194/ijtc.v5i2.1245	https://doi.org/10.61194/ijtc.v5i2.1245	PROPN
ijtc-1245	16	22	implementation	implementation	NOUN
ijtc-1245	16	23	of	of	ADP
ijtc-1245	16	24	good	good	ADJ
ijtc-1245	16	25	corporate	corporate	ADJ
ijtc-1245	16	26	governance	governance	NOUN
ijtc-1245	16	27	in	in	ADP
ijtc-1245	16	28	supporting	support	VERB
ijtc-1245	16	29	financial	financial	ADJ
ijtc-1245	16	30	performance	performance	NOUN
ijtc-1245	16	31	of	of	ADP
ijtc-1245	16	32	indonesian	indonesian	ADJ
ijtc-1245	16	33	islamic	islamic	ADJ
ijtc-1245	16	34	banking	banking	PROPN
ijtc-1245	16	35	post	post	PROPN
ijtc-1245	16	36	merger	merger	PROPN
ijtc-1245	16	37	veni	veni	PROPN
ijtc-1245	16	38	,	,	PUNCT
ijtc-1245	16	39	sucipto	sucipto	ADJ
ijtc-1245	16	40	,	,	PUNCT
ijtc-1245	16	41	and	and	CCONJ
ijtc-1245	16	42	sulistyowati	sulistyowati	PROPN
ijtc-1245	16	43	606	606	NUM
ijtc-1245	16	44	|	|	ADV
ijtc-1245	16	45	ilomata	ilomata	NOUN
ijtc-1245	16	46	international	international	ADJ
ijtc-1245	16	47	journal	journal	NOUN
ijtc-1245	16	48	of	of	ADP
ijtc-1245	16	49	tax	tax	PROPN
ijtc-1245	16	50	&	&	CCONJ
ijtc-1245	16	51	accounting	account	VERB
ijtc-1245	16	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1245	16	53	number	number	NOUN
ijtc-1245	16	54	21	21	NUM
ijtc-1245	16	55	concerning	concern	VERB
ijtc-1245	16	56	islamic	islamic	ADJ
ijtc-1245	16	57	banking	banking	NOUN
ijtc-1245	16	58	in	in	ADP
ijtc-1245	16	59	2008	2008	NUM
ijtc-1245	16	60	is	be	AUX
ijtc-1245	16	61	a	a	DET
ijtc-1245	16	62	legal	legal	ADJ
ijtc-1245	16	63	basis	basis	NOUN
ijtc-1245	16	64	that	that	PRON
ijtc-1245	16	65	can	can	AUX
ijtc-1245	16	66	provide	provide	VERB
ijtc-1245	16	67	encouragement	encouragement	NOUN
ijtc-1245	16	68	in	in	ADP
ijtc-1245	16	69	the	the	DET
ijtc-1245	16	70	existence	existence	NOUN
ijtc-1245	16	71	of	of	ADP
ijtc-1245	16	72	islamic	islamic	ADJ
ijtc-1245	16	73	banking	banking	NOUN
ijtc-1245	16	74	with	with	ADP
ijtc-1245	16	75	a	a	DET
ijtc-1245	16	76	concrete	concrete	ADJ
ijtc-1245	16	77	example	example	NOUN
ijtc-1245	16	78	,	,	PUNCT
ijtc-1245	16	79	namely	namely	ADV
ijtc-1245	16	80	bank	bank	NOUN
ijtc-1245	16	81	sharia	sharia	PROPN
ijtc-1245	16	82	mandiri	mandiri	NOUN
ijtc-1245	16	83	which	which	PRON
ijtc-1245	16	84	can	can	AUX
ijtc-1245	16	85	be	be	AUX
ijtc-1245	16	86	seen	see	VERB
ijtc-1245	16	87	from	from	ADP
ijtc-1245	16	88	its	its	PRON
ijtc-1245	16	89	banking	banking	NOUN
ijtc-1245	16	90	assets	asset	NOUN
ijtc-1245	16	91	which	which	PRON
ijtc-1245	16	92	recorded	record	VERB
ijtc-1245	16	93	a	a	DET
ijtc-1245	16	94	growth	growth	NOUN
ijtc-1245	16	95	of	of	ADP
ijtc-1245	16	96	13.03	13.03	NUM
ijtc-1245	16	97	percent	percent	NOUN
ijtc-1245	16	98	in	in	ADP
ijtc-1245	16	99	2020	2020	NUM
ijtc-1245	16	100	which	which	PRON
ijtc-1245	16	101	was	be	AUX
ijtc-1245	16	102	previously	previously	ADV
ijtc-1245	16	103	recorded	record	VERB
ijtc-1245	16	104	at	at	ADP
ijtc-1245	16	105	idr	idr	PROPN
ijtc-1245	16	106	112.29	112.29	NUM
ijtc-1245	16	107	trillion	trillion	NUM
ijtc-1245	16	108	in	in	ADP
ijtc-1245	16	109	2019	2019	NUM
ijtc-1245	16	110	,	,	PUNCT
ijtc-1245	16	111	this	this	PRON
ijtc-1245	16	112	is	be	AUX
ijtc-1245	16	113	a	a	DET
ijtc-1245	16	114	good	good	ADJ
ijtc-1245	16	115	impact	impact	NOUN
ijtc-1245	16	116	on	on	ADP
ijtc-1245	16	117	the	the	DET
ijtc-1245	16	118	performance	performance	NOUN
ijtc-1245	16	119	of	of	ADP
ijtc-1245	16	120	islamic	islamic	ADJ
ijtc-1245	16	121	banking	banking	NOUN
ijtc-1245	16	122	(	(	PUNCT
ijtc-1245	16	123	irawati	irawati	PROPN
ijtc-1245	16	124	et	et	PROPN
ijtc-1245	16	125	al	al	PROPN
ijtc-1245	16	126	.	.	PROPN
ijtc-1245	16	127	,	,	PUNCT
ijtc-1245	16	128	2019	2019	NUM
ijtc-1245	16	129	;	;	PUNCT
ijtc-1245	16	130	rustendi	rustendi	NOUN
ijtc-1245	16	131	,	,	PUNCT
ijtc-1245	16	132	2018	2018	NUM
ijtc-1245	16	133	)	)	PUNCT
ijtc-1245	16	134	.	.	PUNCT
ijtc-1245	17	1	according	accord	VERB
ijtc-1245	17	2	to	to	ADP
ijtc-1245	17	3	the	the	DET
ijtc-1245	17	4	financial	financial	ADJ
ijtc-1245	17	5	services	service	NOUN
ijtc-1245	17	6	authority	authority	NOUN
ijtc-1245	17	7	,	,	PUNCT
ijtc-1245	17	8	the	the	DET
ijtc-1245	17	9	journey	journey	NOUN
ijtc-1245	17	10	of	of	ADP
ijtc-1245	17	11	islamic	islamic	ADJ
ijtc-1245	17	12	banking	banking	NOUN
ijtc-1245	17	13	has	have	VERB
ijtc-1245	17	14	a	a	DET
ijtc-1245	17	15	change	change	NOUN
ijtc-1245	17	16	recorded	record	VERB
ijtc-1245	17	17	in	in	ADP
ijtc-1245	17	18	september	september	PROPN
ijtc-1245	17	19	2021	2021	NUM
ijtc-1245	17	20	,	,	PUNCT
ijtc-1245	17	21	marked	mark	VERB
ijtc-1245	17	22	by	by	ADP
ijtc-1245	17	23	developments	development	NOUN
ijtc-1245	17	24	in	in	ADP
ijtc-1245	17	25	the	the	DET
ijtc-1245	17	26	percentage	percentage	NOUN
ijtc-1245	17	27	of	of	ADP
ijtc-1245	17	28	market	market	NOUN
ijtc-1245	17	29	share	share	NOUN
ijtc-1245	17	30	,	,	PUNCT
ijtc-1245	17	31	which	which	PRON
ijtc-1245	17	32	originally	originally	ADV
ijtc-1245	17	33	amounted	amount	VERB
ijtc-1245	17	34	to	to	ADP
ijtc-1245	17	35	4.87	4.87	NUM
ijtc-1245	17	36	percent	percent	NOUN
ijtc-1245	17	37	in	in	ADP
ijtc-1245	17	38	2015	2015	NUM
ijtc-1245	17	39	,	,	PUNCT
ijtc-1245	17	40	an	an	DET
ijtc-1245	17	41	increase	increase	NOUN
ijtc-1245	17	42	of	of	ADP
ijtc-1245	17	43	6.52	6.52	NUM
ijtc-1245	17	44	percent	percent	NOUN
ijtc-1245	17	45	(	(	PUNCT
ijtc-1245	17	46	financial	financial	ADJ
ijtc-1245	17	47	services	service	NOUN
ijtc-1245	17	48	authority	authority	NOUN
ijtc-1245	17	49	,	,	PUNCT
ijtc-1245	17	50	2016	2016	NUM
ijtc-1245	17	51	)	)	PUNCT
ijtc-1245	17	52	.	.	PUNCT
ijtc-1245	18	1	february	february	PROPN
ijtc-1245	18	2	1	1	NUM
ijtc-1245	18	3	,	,	PUNCT
ijtc-1245	18	4	2021	2021	NUM
ijtc-1245	18	5	was	be	AUX
ijtc-1245	18	6	a	a	DET
ijtc-1245	18	7	decisive	decisive	ADJ
ijtc-1245	18	8	point	point	NOUN
ijtc-1245	18	9	in	in	ADP
ijtc-1245	18	10	the	the	DET
ijtc-1245	18	11	development	development	NOUN
ijtc-1245	18	12	of	of	ADP
ijtc-1245	18	13	islamic	islamic	ADJ
ijtc-1245	18	14	banks	bank	NOUN
ijtc-1245	18	15	in	in	ADP
ijtc-1245	18	16	indonesia	indonesia	PROPN
ijtc-1245	18	17	,	,	PUNCT
ijtc-1245	18	18	when	when	SCONJ
ijtc-1245	18	19	the	the	DET
ijtc-1245	18	20	minister	minister	NOUN
ijtc-1245	18	21	of	of	ADP
ijtc-1245	18	22	state	state	NOUN
ijtc-1245	18	23	-	-	PUNCT
ijtc-1245	18	24	owned	own	VERB
ijtc-1245	18	25	enterprises	enterprise	NOUN
ijtc-1245	18	26	made	make	VERB
ijtc-1245	18	27	changes	change	NOUN
ijtc-1245	18	28	to	to	ADP
ijtc-1245	18	29	the	the	DET
ijtc-1245	18	30	position	position	NOUN
ijtc-1245	18	31	of	of	ADP
ijtc-1245	18	32	3	3	NUM
ijtc-1245	18	33	stateowned	stateowne	VERB
ijtc-1245	18	34	islamic	islamic	ADJ
ijtc-1245	18	35	banks	bank	NOUN
ijtc-1245	18	36	,	,	PUNCT
ijtc-1245	18	37	namely	namely	ADV
ijtc-1245	18	38	bank	bank	NOUN
ijtc-1245	18	39	sharia	sharia	PROPN
ijtc-1245	18	40	mandiri	mandiri	PROPN
ijtc-1245	18	41	,	,	PUNCT
ijtc-1245	18	42	bank	bank	PROPN
ijtc-1245	18	43	bni	bni	PROPN
ijtc-1245	18	44	sharia	sharia	PROPN
ijtc-1245	18	45	,	,	PUNCT
ijtc-1245	18	46	and	and	CCONJ
ijtc-1245	18	47	bank	bank	PROPN
ijtc-1245	18	48	bri	bri	PROPN
ijtc-1245	18	49	sharia	sharia	PROPN
ijtc-1245	18	50	,	,	PUNCT
ijtc-1245	18	51	all	all	DET
ijtc-1245	18	52	three	three	NUM
ijtc-1245	18	53	of	of	ADP
ijtc-1245	18	54	which	which	PRON
ijtc-1245	18	55	were	be	AUX
ijtc-1245	18	56	subsidiaries	subsidiary	NOUN
ijtc-1245	18	57	of	of	ADP
ijtc-1245	18	58	the	the	DET
ijtc-1245	18	59	companies	company	NOUN
ijtc-1245	18	60	bank	bank	VERB
ijtc-1245	18	61	mandiri	mandiri	ADV
ijtc-1245	18	62	,	,	PUNCT
ijtc-1245	18	63	bank	bank	PROPN
ijtc-1245	18	64	bni	bni	PROPN
ijtc-1245	18	65	and	and	CCONJ
ijtc-1245	18	66	bank	bank	PROPN
ijtc-1245	18	67	bri	bri	PROPN
ijtc-1245	18	68	which	which	PRON
ijtc-1245	18	69	eventually	eventually	ADV
ijtc-1245	18	70	became	become	VERB
ijtc-1245	18	71	one	one	NUM
ijtc-1245	18	72	entity	entity	NOUN
ijtc-1245	18	73	,	,	PUNCT
ijtc-1245	18	74	namely	namely	ADV
ijtc-1245	18	75	pt	pt	VERB
ijtc-1245	18	76	bank	bank	PROPN
ijtc-1245	18	77	sharia	sharia	PROPN
ijtc-1245	18	78	indonesia	indonesia	PROPN
ijtc-1245	18	79	.	.	PUNCT
ijtc-1245	19	1	after	after	ADP
ijtc-1245	19	2	the	the	DET
ijtc-1245	19	3	merger	merger	NOUN
ijtc-1245	19	4	,	,	PUNCT
ijtc-1245	19	5	bsi	bsi	PROPN
ijtc-1245	19	6	was	be	AUX
ijtc-1245	19	7	categorized	categorize	VERB
ijtc-1245	19	8	as	as	ADP
ijtc-1245	19	9	commercial	commercial	ADJ
ijtc-1245	19	10	banks	bank	NOUN
ijtc-1245	19	11	by	by	ADP
ijtc-1245	19	12	business	business	NOUN
ijtc-1245	19	13	activity	activity	NOUN
ijtc-1245	19	14	3	3	NUM
ijtc-1245	19	15	(	(	PUNCT
ijtc-1245	19	16	three	three	NUM
ijtc-1245	19	17	)	)	PUNCT
ijtc-1245	19	18	with	with	ADP
ijtc-1245	19	19	a	a	DET
ijtc-1245	19	20	core	core	ADJ
ijtc-1245	19	21	capital	capital	NOUN
ijtc-1245	19	22	of	of	ADP
ijtc-1245	19	23	idr	idr	PROPN
ijtc-1245	19	24	23.2	23.2	NUM
ijtc-1245	19	25	trillion	trillion	NUM
ijtc-1245	19	26	and	and	CCONJ
ijtc-1245	19	27	ranked	rank	VERB
ijtc-1245	19	28	7th	7th	ADJ
ijtc-1245	19	29	(	(	PUNCT
ijtc-1245	19	30	seven	seven	NUM
ijtc-1245	19	31	)	)	PUNCT
ijtc-1245	19	32	nationally	nationally	ADV
ijtc-1245	19	33	for	for	ADP
ijtc-1245	19	34	commercial	commercial	ADJ
ijtc-1245	19	35	banks	bank	NOUN
ijtc-1245	19	36	in	in	ADP
ijtc-1245	19	37	indonesia	indonesia	PROPN
ijtc-1245	19	38	with	with	ADP
ijtc-1245	19	39	total	total	ADJ
ijtc-1245	19	40	assets	asset	NOUN
ijtc-1245	19	41	of	of	ADP
ijtc-1245	19	42	idr	idr	PROPN
ijtc-1245	19	43	265.3	265.3	NUM
ijtc-1245	19	44	trillion	trillion	NUM
ijtc-1245	19	45	.	.	PUNCT
ijtc-1245	20	1	(	(	PUNCT
ijtc-1245	20	2	laporan	laporan	ADJ
ijtc-1245	20	3	keuangan	keuangan	PROPN
ijtc-1245	20	4	pt	pt	PROPN
ijtc-1245	20	5	.	.	PROPN
ijtc-1245	20	6	bsi	bsi	PROPN
ijtc-1245	20	7	tahun	tahun	PROPN
ijtc-1245	20	8	2021	2021	NUM
ijtc-1245	20	9	,	,	PUNCT
ijtc-1245	20	10	2021	2021	NUM
ijtc-1245	20	11	)	)	PUNCT
ijtc-1245	20	12	the	the	DET
ijtc-1245	20	13	performance	performance	NOUN
ijtc-1245	20	14	of	of	ADP
ijtc-1245	20	15	the	the	DET
ijtc-1245	20	16	3	3	NUM
ijtc-1245	20	17	(	(	PUNCT
ijtc-1245	20	18	three	three	NUM
ijtc-1245	20	19	)	)	PUNCT
ijtc-1245	20	20	state	state	NOUN
ijtc-1245	20	21	-	-	PUNCT
ijtc-1245	20	22	owned	own	VERB
ijtc-1245	20	23	islamic	islamic	ADJ
ijtc-1245	20	24	banks	bank	NOUN
ijtc-1245	20	25	in	in	ADP
ijtc-1245	20	26	2020	2020	NUM
ijtc-1245	20	27	,	,	PUNCT
ijtc-1245	20	28	starting	start	VERB
ijtc-1245	20	29	with	with	ADP
ijtc-1245	20	30	the	the	DET
ijtc-1245	20	31	performance	performance	NOUN
ijtc-1245	20	32	of	of	ADP
ijtc-1245	20	33	pt	pt	PROPN
ijtc-1245	20	34	bank	bank	PROPN
ijtc-1245	20	35	sharia	sharia	PROPN
ijtc-1245	20	36	mandiri	mandiri	NOUN
ijtc-1245	20	37	which	which	PRON
ijtc-1245	20	38	has	have	AUX
ijtc-1245	20	39	succeeded	succeed	VERB
ijtc-1245	20	40	in	in	ADP
ijtc-1245	20	41	having	have	VERB
ijtc-1245	20	42	an	an	DET
ijtc-1245	20	43	impact	impact	NOUN
ijtc-1245	20	44	on	on	ADP
ijtc-1245	20	45	quality	quality	NOUN
ijtc-1245	20	46	business	business	NOUN
ijtc-1245	20	47	growth	growth	NOUN
ijtc-1245	20	48	with	with	ADP
ijtc-1245	20	49	a	a	DET
ijtc-1245	20	50	profit	profit	NOUN
ijtc-1245	20	51	exceeding	exceed	VERB
ijtc-1245	20	52	idr	idr	PROPN
ijtc-1245	20	53	1.07	1.07	NUM
ijtc-1245	20	54	trillion	trillion	NUM
ijtc-1245	20	55	,	,	PUNCT
ijtc-1245	20	56	this	this	DET
ijtc-1245	20	57	data	datum	NOUN
ijtc-1245	20	58	provides	provide	VERB
ijtc-1245	20	59	a	a	DET
ijtc-1245	20	60	conclusion	conclusion	NOUN
ijtc-1245	20	61	of	of	ADP
ijtc-1245	20	62	an	an	DET
ijtc-1245	20	63	increase	increase	NOUN
ijtc-1245	20	64	of	of	ADP
ijtc-1245	20	65	22.66	22.66	NUM
ijtc-1245	20	66	percent	percent	NOUN
ijtc-1245	20	67	year	year	NOUN
ijtc-1245	20	68	on	on	ADP
ijtc-1245	20	69	year	year	NOUN
ijtc-1245	20	70	as	as	ADP
ijtc-1245	20	71	of	of	ADP
ijtc-1245	20	72	september	september	PROPN
ijtc-1245	20	73	2020	2020	NUM
ijtc-1245	20	74	,	,	PUNCT
ijtc-1245	20	75	this	this	PRON
ijtc-1245	20	76	is	be	AUX
ijtc-1245	20	77	due	due	ADJ
ijtc-1245	20	78	to	to	ADP
ijtc-1245	20	79	an	an	DET
ijtc-1245	20	80	improvement	improvement	NOUN
ijtc-1245	20	81	in	in	ADP
ijtc-1245	20	82	the	the	DET
ijtc-1245	20	83	cost	cost	NOUN
ijtc-1245	20	84	of	of	ADP
ijtc-1245	20	85	funds	fund	NOUN
ijtc-1245	20	86	due	due	ADJ
ijtc-1245	20	87	to	to	ADP
ijtc-1245	20	88	an	an	DET
ijtc-1245	20	89	increase	increase	NOUN
ijtc-1245	20	90	in	in	ADP
ijtc-1245	20	91	the	the	DET
ijtc-1245	20	92	ratio	ratio	NOUN
ijtc-1245	20	93	of	of	ADP
ijtc-1245	20	94	low	low	ADJ
ijtc-1245	20	95	-	-	PUNCT
ijtc-1245	20	96	cost	cost	NOUN
ijtc-1245	20	97	funds	fund	NOUN
ijtc-1245	20	98	or	or	CCONJ
ijtc-1245	20	99	current	current	ADJ
ijtc-1245	20	100	account	account	NOUN
ijtc-1245	20	101	and	and	CCONJ
ijtc-1245	20	102	saving	save	VERB
ijtc-1245	20	103	account	account	NOUN
ijtc-1245	20	104	(	(	PUNCT
ijtc-1245	20	105	casa	casa	PROPN
ijtc-1245	20	106	)	)	PUNCT
ijtc-1245	20	107	which	which	PRON
ijtc-1245	20	108	in	in	ADP
ijtc-1245	20	109	turn	turn	NOUN
ijtc-1245	20	110	has	have	AUX
ijtc-1245	20	111	become	become	VERB
ijtc-1245	20	112	a	a	DET
ijtc-1245	20	113	driving	drive	VERB
ijtc-1245	20	114	force	force	NOUN
ijtc-1245	20	115	in	in	ADP
ijtc-1245	20	116	the	the	DET
ijtc-1245	20	117	process	process	NOUN
ijtc-1245	20	118	of	of	ADP
ijtc-1245	20	119	increasing	increase	VERB
ijtc-1245	20	120	profits	profit	NOUN
ijtc-1245	20	121	.	.	PUNCT
ijtc-1245	21	1	this	this	DET
ijtc-1245	21	2	positive	positive	ADJ
ijtc-1245	21	3	achievement	achievement	NOUN
ijtc-1245	21	4	is	be	AUX
ijtc-1245	21	5	a	a	DET
ijtc-1245	21	6	foothold	foothold	NOUN
ijtc-1245	21	7	for	for	ADP
ijtc-1245	21	8	the	the	DET
ijtc-1245	21	9	sustainability	sustainability	NOUN
ijtc-1245	21	10	of	of	ADP
ijtc-1245	21	11	mandiri	mandiri	NOUN
ijtc-1245	21	12	sharia	sharia	PROPN
ijtc-1245	21	13	ahead	ahead	ADV
ijtc-1245	21	14	of	of	ADP
ijtc-1245	21	15	the	the	DET
ijtc-1245	21	16	merger	merger	NOUN
ijtc-1245	21	17	with	with	ADP
ijtc-1245	21	18	two	two	NUM
ijtc-1245	21	19	himbara	himbara	ADV
ijtc-1245	21	20	-	-	PUNCT
ijtc-1245	21	21	owned	own	VERB
ijtc-1245	21	22	islamic	islamic	ADJ
ijtc-1245	21	23	banks	bank	NOUN
ijtc-1245	21	24	in	in	ADP
ijtc-1245	21	25	2021	2021	NUM
ijtc-1245	21	26	.	.	PUNCT
ijtc-1245	22	1	from	from	ADP
ijtc-1245	22	2	a	a	DET
ijtc-1245	22	3	business	business	NOUN
ijtc-1245	22	4	point	point	NOUN
ijtc-1245	22	5	of	of	ADP
ijtc-1245	22	6	view	view	NOUN
ijtc-1245	22	7	,	,	PUNCT
ijtc-1245	22	8	until	until	ADP
ijtc-1245	22	9	the	the	DET
ijtc-1245	22	10	end	end	NOUN
ijtc-1245	22	11	of	of	ADP
ijtc-1245	22	12	september	september	PROPN
ijtc-1245	22	13	2020	2020	NUM
ijtc-1245	22	14	bank	bank	NOUN
ijtc-1245	22	15	mandiri	mandiri	NOUN
ijtc-1245	22	16	sharia	sharia	PROPN
ijtc-1245	22	17	recorded	record	VERB
ijtc-1245	22	18	third	third	ADJ
ijtc-1245	22	19	party	party	NOUN
ijtc-1245	22	20	funds	fund	NOUN
ijtc-1245	22	21	(	(	PUNCT
ijtc-1245	22	22	dpk	dpk	NOUN
ijtc-1245	22	23	)	)	PUNCT
ijtc-1245	22	24	at	at	ADP
ijtc-1245	22	25	idr	idr	PROPN
ijtc-1245	22	26	106.12	106.12	NUM
ijtc-1245	22	27	trillion	trillion	NUM
ijtc-1245	22	28	and	and	CCONJ
ijtc-1245	22	29	an	an	DET
ijtc-1245	22	30	increase	increase	NOUN
ijtc-1245	22	31	of	of	ADP
ijtc-1245	22	32	17.26	17.26	NUM
ijtc-1245	22	33	percent	percent	NOUN
ijtc-1245	22	34	from	from	ADP
ijtc-1245	22	35	idr	idr	PROPN
ijtc-1245	22	36	90.49	90.49	NUM
ijtc-1245	22	37	trillion	trillion	NUM
ijtc-1245	22	38	as	as	ADP
ijtc-1245	22	39	of	of	ADP
ijtc-1245	22	40	september	september	PROPN
ijtc-1245	22	41	2019	2019	NUM
ijtc-1245	22	42	.	.	PUNCT
ijtc-1245	23	1	where	where	SCONJ
ijtc-1245	23	2	savings	saving	NOUN
ijtc-1245	23	3	which	which	PRON
ijtc-1245	23	4	are	be	AUX
ijtc-1245	23	5	contributors	contributor	NOUN
ijtc-1245	23	6	and	and	CCONJ
ijtc-1245	23	7	mainstay	mainstay	NOUN
ijtc-1245	23	8	products	product	NOUN
ijtc-1245	23	9	experienced	experience	VERB
ijtc-1245	23	10	a	a	DET
ijtc-1245	23	11	growth	growth	NOUN
ijtc-1245	23	12	of	of	ADP
ijtc-1245	23	13	19.12	19.12	NUM
ijtc-1245	23	14	percent	percent	NOUN
ijtc-1245	23	15	year	year	NOUN
ijtc-1245	23	16	on	on	ADP
ijtc-1245	23	17	year	year	NOUN
ijtc-1245	23	18	to	to	PART
ijtc-1245	23	19	idr	idr	VERB
ijtc-1245	23	20	44.77	44.77	NUM
ijtc-1245	23	21	trillion	trillion	NUM
ijtc-1245	23	22	,	,	PUNCT
ijtc-1245	23	23	this	this	PRON
ijtc-1245	23	24	made	make	VERB
ijtc-1245	23	25	the	the	DET
ijtc-1245	23	26	casa	casa	PROPN
ijtc-1245	23	27	portion	portion	NOUN
ijtc-1245	23	28	reach	reach	VERB
ijtc-1245	23	29	up	up	ADP
ijtc-1245	23	30	to	to	ADP
ijtc-1245	23	31	59.22	59.22	NUM
ijtc-1245	23	32	percent	percent	NOUN
ijtc-1245	23	33	of	of	ADP
ijtc-1245	23	34	total	total	ADJ
ijtc-1245	23	35	deposits	deposit	NOUN
ijtc-1245	23	36	.	.	PUNCT
ijtc-1245	24	1	the	the	DET
ijtc-1245	24	2	increase	increase	NOUN
ijtc-1245	24	3	in	in	ADP
ijtc-1245	24	4	deposits	deposit	NOUN
ijtc-1245	24	5	made	make	VERB
ijtc-1245	24	6	the	the	DET
ijtc-1245	24	7	value	value	NOUN
ijtc-1245	24	8	of	of	ADP
ijtc-1245	24	9	bank	bank	NOUN
ijtc-1245	24	10	mandiri	mandiri	NOUN
ijtc-1245	24	11	sharia	sharia	PROPN
ijtc-1245	24	12	assets	asset	NOUN
ijtc-1245	24	13	reach	reach	VERB
ijtc-1245	24	14	idr	idr	VERB
ijtc-1245	24	15	119.43	119.43	NUM
ijtc-1245	24	16	trillion	trillion	NUM
ijtc-1245	24	17	,	,	PUNCT
ijtc-1245	24	18	up	up	ADV
ijtc-1245	24	19	16.19	16.19	NUM
ijtc-1245	24	20	percent	percent	NOUN
ijtc-1245	24	21	from	from	ADP
ijtc-1245	24	22	september	september	PROPN
ijtc-1245	24	23	2019	2019	NUM
ijtc-1245	24	24	which	which	PRON
ijtc-1245	24	25	was	be	AUX
ijtc-1245	24	26	recorded	record	VERB
ijtc-1245	24	27	at	at	ADP
ijtc-1245	24	28	idr	idr	PROPN
ijtc-1245	24	29	102.78	102.78	NUM
ijtc-1245	24	30	trillion	trillion	NUM
ijtc-1245	24	31	.	.	PUNCT
ijtc-1245	25	1	bank	bank	NOUN
ijtc-1245	25	2	mandiri	mandiri	PROPN
ijtc-1245	25	3	sharia	sharia	PROPN
ijtc-1245	25	4	managed	manage	VERB
ijtc-1245	25	5	to	to	PART
ijtc-1245	25	6	maintain	maintain	VERB
ijtc-1245	25	7	financing	financing	NOUN
ijtc-1245	25	8	growth	growth	NOUN
ijtc-1245	25	9	with	with	ADP
ijtc-1245	25	10	well	well	ADV
ijtc-1245	25	11	-	-	PUNCT
ijtc-1245	25	12	maintained	maintain	VERB
ijtc-1245	25	13	quality	quality	NOUN
ijtc-1245	25	14	during	during	ADP
ijtc-1245	25	15	the	the	DET
ijtc-1245	25	16	pandemic	pandemic	NOUN
ijtc-1245	25	17	,	,	PUNCT
ijtc-1245	25	18	in	in	ADP
ijtc-1245	25	19	addition	addition	NOUN
ijtc-1245	25	20	to	to	ADP
ijtc-1245	25	21	bank	bank	NOUN
ijtc-1245	25	22	mandiri	mandiri	PROPN
ijtc-1245	25	23	sharia	sharia	PROPN
ijtc-1245	25	24	's	's	PART
ijtc-1245	25	25	financing	financing	NOUN
ijtc-1245	25	26	distribution	distribution	NOUN
ijtc-1245	25	27	which	which	PRON
ijtc-1245	25	28	reached	reach	VERB
ijtc-1245	25	29	idr	idr	PROPN
ijtc-1245	25	30	79.27	79.27	NUM
ijtc-1245	25	31	trillion	trillion	NUM
ijtc-1245	25	32	compared	compare	VERB
ijtc-1245	25	33	to	to	ADP
ijtc-1245	25	34	the	the	DET
ijtc-1245	25	35	previous	previous	ADJ
ijtc-1245	25	36	year	year	NOUN
ijtc-1245	25	37	,	,	PUNCT
ijtc-1245	25	38	whose	whose	DET
ijtc-1245	25	39	growth	growth	NOUN
ijtc-1245	25	40	was	be	AUX
ijtc-1245	25	41	7.39	7.39	NUM
ijtc-1245	25	42	percent	percent	NOUN
ijtc-1245	25	43	on	on	ADP
ijtc-1245	25	44	an	an	DET
ijtc-1245	25	45	annual	annual	ADJ
ijtc-1245	25	46	basis	basis	NOUN
ijtc-1245	25	47	as	as	ADP
ijtc-1245	25	48	of	of	ADP
ijtc-1245	25	49	september	september	PROPN
ijtc-1245	25	50	2020	2020	NUM
ijtc-1245	25	51	.	.	PUNCT
ijtc-1245	26	1	this	this	DET
ijtc-1245	26	2	achievement	achievement	NOUN
ijtc-1245	26	3	strengthens	strengthen	VERB
ijtc-1245	26	4	bank	bank	PROPN
ijtc-1245	26	5	mandiri	mandiri	PROPN
ijtc-1245	26	6	sharia	sharia	PROPN
ijtc-1245	26	7	's	's	PART
ijtc-1245	26	8	position	position	NOUN
ijtc-1245	26	9	as	as	ADP
ijtc-1245	26	10	the	the	DET
ijtc-1245	26	11	largest	large	ADJ
ijtc-1245	26	12	islamic	islamic	ADJ
ijtc-1245	26	13	bank	bank	PROPN
ijtc-1245	26	14	in	in	ADP
ijtc-1245	26	15	indonesia	indonesia	PROPN
ijtc-1245	26	16	.	.	PUNCT
ijtc-1245	27	1	apart	apart	ADV
ijtc-1245	27	2	from	from	ADP
ijtc-1245	27	3	bank	bank	PROPN
ijtc-1245	27	4	mandiri	mandiri	PROPN
ijtc-1245	27	5	sharia	sharia	PROPN
ijtc-1245	27	6	,	,	PUNCT
ijtc-1245	27	7	pt	pt	PROPN
ijtc-1245	27	8	bank	bank	PROPN
ijtc-1245	27	9	bri	bri	PROPN
ijtc-1245	27	10	sharia	sharia	PROPN
ijtc-1245	27	11	has	have	AUX
ijtc-1245	27	12	also	also	ADV
ijtc-1245	27	13	recorded	record	VERB
ijtc-1245	27	14	net	net	ADJ
ijtc-1245	27	15	profit	profit	NOUN
ijtc-1245	27	16	growth	growth	NOUN
ijtc-1245	27	17	in	in	ADP
ijtc-1245	27	18	the	the	DET
ijtc-1245	27	19	third	third	ADJ
ijtc-1245	27	20	quarter	quarter	NOUN
ijtc-1245	27	21	of	of	ADP
ijtc-1245	27	22	2020	2020	NUM
ijtc-1245	27	23	of	of	ADP
ijtc-1245	27	24	238	238	NUM
ijtc-1245	27	25	percent	percent	NOUN
ijtc-1245	27	26	compared	compare	VERB
ijtc-1245	27	27	to	to	ADP
ijtc-1245	27	28	the	the	DET
ijtc-1245	27	29	2019	2019	NUM
ijtc-1245	27	30	period	period	NOUN
ijtc-1245	27	31	year	year	NOUN
ijtc-1245	27	32	on	on	ADP
ijtc-1245	27	33	year	year	NOUN
ijtc-1245	27	34	to	to	PART
ijtc-1245	27	35	idr	idr	VERB
ijtc-1245	27	36	190.5	190.5	NUM
ijtc-1245	27	37	billion	billion	NUM
ijtc-1245	27	38	.	.	PUNCT
ijtc-1245	28	1	this	this	DET
ijtc-1245	28	2	increase	increase	NOUN
ijtc-1245	28	3	in	in	ADP
ijtc-1245	28	4	net	net	ADJ
ijtc-1245	28	5	profit	profit	NOUN
ijtc-1245	28	6	occurred	occur	VERB
ijtc-1245	28	7	due	due	ADP
ijtc-1245	28	8	to	to	ADP
ijtc-1245	28	9	support	support	NOUN
ijtc-1245	28	10	and	and	CCONJ
ijtc-1245	28	11	optimization	optimization	NOUN
ijtc-1245	28	12	of	of	ADP
ijtc-1245	28	13	the	the	DET
ijtc-1245	28	14	intermediary	intermediary	ADJ
ijtc-1245	28	15	function	function	NOUN
ijtc-1245	28	16	followed	follow	VERB
ijtc-1245	28	17	by	by	ADP
ijtc-1245	28	18	controlling	control	VERB
ijtc-1245	28	19	the	the	DET
ijtc-1245	28	20	cost	cost	NOUN
ijtc-1245	28	21	of	of	ADP
ijtc-1245	28	22	funds	fund	NOUN
ijtc-1245	28	23	.	.	PUNCT
ijtc-1245	29	1	until	until	ADP
ijtc-1245	29	2	the	the	DET
ijtc-1245	29	3	third	third	ADJ
ijtc-1245	29	4	quarter	quarter	NOUN
ijtc-1245	29	5	of	of	ADP
ijtc-1245	29	6	2020	2020	NUM
ijtc-1245	29	7	,	,	PUNCT
ijtc-1245	29	8	bank	bank	PROPN
ijtc-1245	29	9	bri	bri	PROPN
ijtc-1245	29	10	sharia	sharia	PROPN
ijtc-1245	29	11	distributed	distribute	VERB
ijtc-1245	29	12	financing	financing	NOUN
ijtc-1245	29	13	worth	worth	ADJ
ijtc-1245	29	14	idr	idr	PROPN
ijtc-1245	29	15	40	40	NUM
ijtc-1245	29	16	trillion	trillion	NUM
ijtc-1245	29	17	and	and	CCONJ
ijtc-1245	29	18	experienced	experience	VERB
ijtc-1245	29	19	a	a	DET
ijtc-1245	29	20	growth	growth	NOUN
ijtc-1245	29	21	of	of	ADP
ijtc-1245	29	22	57.90	57.90	NUM
ijtc-1245	29	23	percent	percent	NOUN
ijtc-1245	29	24	year	year	NOUN
ijtc-1245	29	25	on	on	ADP
ijtc-1245	29	26	year	year	NOUN
ijtc-1245	29	27	,	,	PUNCT
ijtc-1245	29	28	this	this	PRON
ijtc-1245	29	29	was	be	AUX
ijtc-1245	29	30	due	due	ADJ
ijtc-1245	29	31	to	to	ADP
ijtc-1245	29	32	the	the	DET
ijtc-1245	29	33	support	support	NOUN
ijtc-1245	29	34	of	of	ADP
ijtc-1245	29	35	the	the	DET
ijtc-1245	29	36	retail	retail	ADJ
ijtc-1245	29	37	section	section	NOUN
ijtc-1245	29	38	(	(	PUNCT
ijtc-1245	29	39	sme	sme	NOUN
ijtc-1245	29	40	,	,	PUNCT
ijtc-1245	29	41	micro	micro	NOUN
ijtc-1245	29	42	and	and	CCONJ
ijtc-1245	29	43	consumer	consumer	NOUN
ijtc-1245	29	44	)	)	PUNCT
ijtc-1245	29	45	to	to	PART
ijtc-1245	29	46	provide	provide	VERB
ijtc-1245	29	47	more	more	ADV
ijtc-1245	29	48	optimal	optimal	ADJ
ijtc-1245	29	49	achievements	achievement	NOUN
ijtc-1245	29	50	.	.	PUNCT
ijtc-1245	30	1	on	on	ADP
ijtc-1245	30	2	the	the	DET
ijtc-1245	30	3	third	third	ADJ
ijtc-1245	30	4	-	-	PUNCT
ijtc-1245	30	5	party	party	NOUN
ijtc-1245	30	6	fund	fund	NOUN
ijtc-1245	30	7	(	(	PUNCT
ijtc-1245	30	8	dpk	dpk	NOUN
ijtc-1245	30	9	)	)	PUNCT
ijtc-1245	30	10	side	side	NOUN
ijtc-1245	30	11	,	,	PUNCT
ijtc-1245	30	12	bank	bank	PROPN
ijtc-1245	30	13	bri	bri	PROPN
ijtc-1245	30	14	sharia	sharia	PROPN
ijtc-1245	30	15	recorded	record	VERB
ijtc-1245	30	16	a	a	DET
ijtc-1245	30	17	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1245	30	18	implementation	implementation	NOUN
ijtc-1245	30	19	of	of	ADP
ijtc-1245	30	20	good	good	ADJ
ijtc-1245	30	21	corporate	corporate	ADJ
ijtc-1245	30	22	governance	governance	NOUN
ijtc-1245	30	23	in	in	ADP
ijtc-1245	30	24	supporting	support	VERB
ijtc-1245	30	25	financial	financial	ADJ
ijtc-1245	30	26	performance	performance	NOUN
ijtc-1245	30	27	of	of	ADP
ijtc-1245	30	28	indonesian	indonesian	ADJ
ijtc-1245	30	29	islamic	islamic	ADJ
ijtc-1245	30	30	banking	banking	PROPN
ijtc-1245	30	31	post	post	PROPN
ijtc-1245	30	32	merger	merger	PROPN
ijtc-1245	30	33	veni	veni	PROPN
ijtc-1245	30	34	,	,	PUNCT
ijtc-1245	30	35	sucipto	sucipto	ADJ
ijtc-1245	30	36	,	,	PUNCT
ijtc-1245	30	37	and	and	CCONJ
ijtc-1245	30	38	sulistyowati	sulistyowati	PROPN
ijtc-1245	30	39	607	607	NUM
ijtc-1245	30	40	|	|	ADV
ijtc-1245	30	41	ilomata	ilomata	PROPN
ijtc-1245	30	42	international	international	ADJ
ijtc-1245	30	43	journal	journal	NOUN
ijtc-1245	30	44	of	of	ADP
ijtc-1245	30	45	tax	tax	PROPN
ijtc-1245	30	46	&	&	CCONJ
ijtc-1245	30	47	accounting	account	VERB
ijtc-1245	30	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1245	30	49	growth	growth	NOUN
ijtc-1245	30	50	of	of	ADP
ijtc-1245	30	51	72.7	72.7	NUM
ijtc-1245	30	52	percent	percent	NOUN
ijtc-1245	30	53	.	.	PUNCT
ijtc-1245	31	1	in	in	ADP
ijtc-1245	31	2	raising	raise	VERB
ijtc-1245	31	3	funds	fund	NOUN
ijtc-1245	31	4	,	,	PUNCT
ijtc-1245	31	5	bank	bank	PROPN
ijtc-1245	31	6	bri	bri	PROPN
ijtc-1245	31	7	sharia	sharia	PROPN
ijtc-1245	31	8	focuses	focus	VERB
ijtc-1245	31	9	on	on	ADP
ijtc-1245	31	10	increasing	increase	VERB
ijtc-1245	31	11	low	low	ADJ
ijtc-1245	31	12	-	-	PUNCT
ijtc-1245	31	13	cost	cost	NOUN
ijtc-1245	31	14	funds	fund	NOUN
ijtc-1245	31	15	(	(	PUNCT
ijtc-1245	31	16	casa	casa	PROPN
ijtc-1245	31	17	)	)	PUNCT
ijtc-1245	31	18	by	by	ADP
ijtc-1245	31	19	135	135	NUM
ijtc-1245	31	20	percent	percent	NOUN
ijtc-1245	31	21	year	year	NOUN
ijtc-1245	31	22	on	on	ADP
ijtc-1245	31	23	year	year	NOUN
ijtc-1245	31	24	in	in	ADP
ijtc-1245	31	25	the	the	DET
ijtc-1245	31	26	third	third	ADJ
ijtc-1245	31	27	quarter	quarter	NOUN
ijtc-1245	31	28	of	of	ADP
ijtc-1245	31	29	2020	2020	NUM
ijtc-1245	31	30	which	which	PRON
ijtc-1245	31	31	aims	aim	VERB
ijtc-1245	31	32	to	to	PART
ijtc-1245	31	33	control	control	VERB
ijtc-1245	31	34	the	the	DET
ijtc-1245	31	35	cost	cost	NOUN
ijtc-1245	31	36	of	of	ADP
ijtc-1245	31	37	funds	fund	NOUN
ijtc-1245	31	38	.	.	PUNCT
ijtc-1245	32	1	in	in	ADP
ijtc-1245	32	2	the	the	DET
ijtc-1245	32	3	third	third	ADJ
ijtc-1245	32	4	quarter	quarter	NOUN
ijtc-1245	32	5	of	of	ADP
ijtc-1245	32	6	2020	2020	NUM
ijtc-1245	32	7	,	,	PUNCT
ijtc-1245	32	8	the	the	DET
ijtc-1245	32	9	total	total	ADJ
ijtc-1245	32	10	assets	asset	NOUN
ijtc-1245	32	11	of	of	ADP
ijtc-1245	32	12	bank	bank	PROPN
ijtc-1245	32	13	bri	bri	PROPN
ijtc-1245	32	14	sharia	sharia	PROPN
ijtc-1245	32	15	were	be	AUX
ijtc-1245	32	16	recorded	record	VERB
ijtc-1245	32	17	at	at	ADP
ijtc-1245	32	18	idr	idr	PROPN
ijtc-1245	32	19	56.09	56.09	NUM
ijtc-1245	32	20	trillion	trillion	NUM
ijtc-1245	32	21	.	.	PUNCT
ijtc-1245	33	1	bank	bank	PROPN
ijtc-1245	33	2	bni	bni	PROPN
ijtc-1245	33	3	sharia	sharia	PROPN
ijtc-1245	33	4	,	,	PUNCT
ijtc-1245	33	5	which	which	PRON
ijtc-1245	33	6	is	be	AUX
ijtc-1245	33	7	the	the	DET
ijtc-1245	33	8	third	third	ADJ
ijtc-1245	33	9	state	state	NOUN
ijtc-1245	33	10	-	-	PUNCT
ijtc-1245	33	11	owned	own	VERB
ijtc-1245	33	12	bank	bank	NOUN
ijtc-1245	33	13	to	to	PART
ijtc-1245	33	14	merge	merge	VERB
ijtc-1245	33	15	with	with	ADP
ijtc-1245	33	16	net	net	ADJ
ijtc-1245	33	17	profit	profit	NOUN
ijtc-1245	33	18	attributable	attributable	ADJ
ijtc-1245	33	19	to	to	ADP
ijtc-1245	33	20	owners	owner	NOUN
ijtc-1245	33	21	,	,	PUNCT
ijtc-1245	33	22	was	be	AUX
ijtc-1245	33	23	recorded	record	VERB
ijtc-1245	33	24	at	at	ADP
ijtc-1245	33	25	only	only	ADV
ijtc-1245	33	26	idr	idr	PROPN
ijtc-1245	33	27	387.01	387.01	NUM
ijtc-1245	33	28	during	during	ADP
ijtc-1245	33	29	the	the	DET
ijtc-1245	33	30	third	third	ADJ
ijtc-1245	33	31	quarter	quarter	NOUN
ijtc-1245	33	32	of	of	ADP
ijtc-1245	33	33	2020	2020	NUM
ijtc-1245	33	34	compared	compare	VERB
ijtc-1245	33	35	to	to	ADP
ijtc-1245	33	36	2019	2019	NUM
ijtc-1245	33	37	,	,	PUNCT
ijtc-1245	33	38	the	the	DET
ijtc-1245	33	39	profit	profit	NOUN
ijtc-1245	33	40	figure	figure	NOUN
ijtc-1245	33	41	decreased	decrease	VERB
ijtc-1245	33	42	by	by	ADP
ijtc-1245	33	43	16.05	16.05	NUM
ijtc-1245	33	44	percent	percent	NOUN
ijtc-1245	33	45	year	year	NOUN
ijtc-1245	33	46	on	on	ADP
ijtc-1245	33	47	year	year	NOUN
ijtc-1245	33	48	,	,	PUNCT
ijtc-1245	33	49	while	while	SCONJ
ijtc-1245	33	50	third	third	ADJ
ijtc-1245	33	51	party	party	NOUN
ijtc-1245	33	52	funds	fund	NOUN
ijtc-1245	33	53	(	(	PUNCT
ijtc-1245	33	54	dpk	dpk	NOUN
ijtc-1245	33	55	)	)	PUNCT
ijtc-1245	33	56	managed	manage	VERB
ijtc-1245	33	57	to	to	PART
ijtc-1245	33	58	reach	reach	VERB
ijtc-1245	33	59	idr	idr	PROPN
ijtc-1245	33	60	45.65	45.65	NUM
ijtc-1245	33	61	trillion	trillion	NUM
ijtc-1245	33	62	or	or	CCONJ
ijtc-1245	33	63	increased	increase	VERB
ijtc-1245	33	64	by	by	ADP
ijtc-1245	33	65	21.76	21.76	NUM
ijtc-1245	33	66	percent	percent	NOUN
ijtc-1245	33	67	year	year	NOUN
ijtc-1245	33	68	on	on	ADP
ijtc-1245	33	69	year	year	NOUN
ijtc-1245	33	70	.	.	PUNCT
ijtc-1245	34	1	this	this	DET
ijtc-1245	34	2	increase	increase	NOUN
ijtc-1245	34	3	in	in	ADP
ijtc-1245	34	4	dpk	dpk	PROPN
ijtc-1245	34	5	has	have	VERB
ijtc-1245	34	6	an	an	DET
ijtc-1245	34	7	influence	influence	NOUN
ijtc-1245	34	8	on	on	ADP
ijtc-1245	34	9	the	the	DET
ijtc-1245	34	10	increase	increase	NOUN
ijtc-1245	34	11	in	in	ADP
ijtc-1245	34	12	total	total	ADJ
ijtc-1245	34	13	assets	asset	NOUN
ijtc-1245	34	14	of	of	ADP
ijtc-1245	34	15	pt	pt	PROPN
ijtc-1245	34	16	bni	bni	PROPN
ijtc-1245	34	17	sharia	sharia	PROPN
ijtc-1245	34	18	in	in	ADP
ijtc-1245	34	19	the	the	DET
ijtc-1245	34	20	third	third	ADJ
ijtc-1245	34	21	quarter	quarter	NOUN
ijtc-1245	34	22	of	of	ADP
ijtc-1245	34	23	2020	2020	NUM
ijtc-1245	34	24	which	which	PRON
ijtc-1245	34	25	reached	reach	VERB
ijtc-1245	34	26	idr	idr	PROPN
ijtc-1245	34	27	52.39	52.39	NUM
ijtc-1245	34	28	trillion	trillion	NUM
ijtc-1245	34	29	compared	compare	VERB
ijtc-1245	34	30	to	to	ADP
ijtc-1245	34	31	the	the	DET
ijtc-1245	34	32	previous	previous	ADJ
ijtc-1245	34	33	year	year	NOUN
ijtc-1245	34	34	,	,	PUNCT
ijtc-1245	34	35	the	the	DET
ijtc-1245	34	36	percentage	percentage	NOUN
ijtc-1245	34	37	increase	increase	NOUN
ijtc-1245	34	38	in	in	ADP
ijtc-1245	34	39	assets	asset	NOUN
ijtc-1245	34	40	owned	own	VERB
ijtc-1245	34	41	by	by	ADP
ijtc-1245	34	42	pt	pt	PROPN
ijtc-1245	34	43	bni	bni	PROPN
ijtc-1245	34	44	sharia	sharia	PROPN
ijtc-1245	34	45	was	be	AUX
ijtc-1245	34	46	recorded	record	VERB
ijtc-1245	34	47	at	at	ADP
ijtc-1245	34	48	19.30	19.30	NUM
ijtc-1245	34	49	percent	percent	NOUN
ijtc-1245	34	50	year	year	NOUN
ijtc-1245	34	51	on	on	ADP
ijtc-1245	34	52	year	year	NOUN
ijtc-1245	34	53	.	.	PUNCT
ijtc-1245	35	1	according	accord	VERB
ijtc-1245	35	2	to	to	ADP
ijtc-1245	35	3	anam	anam	PROPN
ijtc-1245	35	4	,	,	PUNCT
ijtc-1245	35	5	the	the	DET
ijtc-1245	35	6	realization	realization	NOUN
ijtc-1245	35	7	of	of	ADP
ijtc-1245	35	8	bni	bni	PROPN
ijtc-1245	35	9	bank	bank	PROPN
ijtc-1245	35	10	's	's	PART
ijtc-1245	35	11	recorded	record	VERB
ijtc-1245	35	12	financing	financing	NOUN
ijtc-1245	35	13	was	be	AUX
ijtc-1245	35	14	idr	idr	PROPN
ijtc-1245	35	15	32.28	32.28	NUM
ijtc-1245	35	16	,	,	PUNCT
ijtc-1245	35	17	this	this	PRON
ijtc-1245	35	18	can	can	AUX
ijtc-1245	35	19	be	be	AUX
ijtc-1245	35	20	seen	see	VERB
ijtc-1245	35	21	from	from	ADP
ijtc-1245	35	22	the	the	DET
ijtc-1245	35	23	consumer	consumer	NOUN
ijtc-1245	35	24	segment	segment	NOUN
ijtc-1245	35	25	which	which	PRON
ijtc-1245	35	26	contributed	contribute	VERB
ijtc-1245	35	27	idr	idr	PROPN
ijtc-1245	35	28	16.40	16.40	NUM
ijtc-1245	35	29	trillion	trillion	NUM
ijtc-1245	35	30	or	or	CCONJ
ijtc-1245	35	31	contributed	contribute	VERB
ijtc-1245	35	32	50.80	50.80	NUM
ijtc-1245	35	33	percent	percent	NOUN
ijtc-1245	35	34	,	,	PUNCT
ijtc-1245	35	35	the	the	DET
ijtc-1245	35	36	commercial	commercial	ADJ
ijtc-1245	35	37	segment	segment	NOUN
ijtc-1245	35	38	of	of	ADP
ijtc-1245	35	39	idr	idr	PROPN
ijtc-1245	35	40	7.74	7.74	NUM
ijtc-1245	35	41	trillion	trillion	NUM
ijtc-1245	35	42	with	with	ADP
ijtc-1245	35	43	a	a	DET
ijtc-1245	35	44	percentage	percentage	NOUN
ijtc-1245	35	45	contribution	contribution	NOUN
ijtc-1245	35	46	of	of	ADP
ijtc-1245	35	47	23.97	23.97	NUM
ijtc-1245	35	48	percent	percent	NOUN
ijtc-1245	35	49	,	,	PUNCT
ijtc-1245	35	50	and	and	CCONJ
ijtc-1245	35	51	the	the	DET
ijtc-1245	35	52	small	small	ADJ
ijtc-1245	35	53	and	and	CCONJ
ijtc-1245	35	54	medium	medium	ADJ
ijtc-1245	35	55	segment	segment	NOUN
ijtc-1245	35	56	of	of	ADP
ijtc-1245	35	57	rp6.18	rp6.18	PROPN
ijtc-1245	35	58	trillion	trillion	NUM
ijtc-1245	35	59	with	with	ADP
ijtc-1245	35	60	a	a	DET
ijtc-1245	35	61	percentage	percentage	NOUN
ijtc-1245	35	62	role	role	NOUN
ijtc-1245	35	63	of	of	ADP
ijtc-1245	35	64	19.15	19.15	NUM
ijtc-1245	35	65	percent	percent	NOUN
ijtc-1245	35	66	.	.	PUNCT
ijtc-1245	36	1	(	(	PUNCT
ijtc-1245	36	2	anam	anam	PROPN
ijtc-1245	36	3	,	,	PUNCT
ijtc-1245	36	4	2023	2023	NUM
ijtc-1245	36	5	)	)	PUNCT
ijtc-1245	37	1	according	accord	VERB
ijtc-1245	37	2	to	to	ADP
ijtc-1245	37	3	umam	umam	PROPN
ijtc-1245	37	4	&	&	CCONJ
ijtc-1245	37	5	kimberly	kimberly	PROPN
ijtc-1245	37	6	(	(	PUNCT
ijtc-1245	37	7	2022	2022	NUM
ijtc-1245	37	8	)	)	PUNCT
ijtc-1245	37	9	the	the	DET
ijtc-1245	37	10	vision	vision	NOUN
ijtc-1245	37	11	of	of	ADP
ijtc-1245	37	12	creating	create	VERB
ijtc-1245	37	13	a	a	DET
ijtc-1245	37	14	strong	strong	ADJ
ijtc-1245	37	15	and	and	CCONJ
ijtc-1245	37	16	competitive	competitive	ADJ
ijtc-1245	37	17	national	national	ADJ
ijtc-1245	37	18	banking	banking	NOUN
ijtc-1245	37	19	system	system	NOUN
ijtc-1245	37	20	that	that	PRON
ijtc-1245	37	21	is	be	AUX
ijtc-1245	37	22	responsive	responsive	ADJ
ijtc-1245	37	23	to	to	ADP
ijtc-1245	37	24	the	the	DET
ijtc-1245	37	25	complex	complex	ADJ
ijtc-1245	37	26	and	and	CCONJ
ijtc-1245	37	27	dynamic	dynamic	ADJ
ijtc-1245	37	28	developments	development	NOUN
ijtc-1245	37	29	of	of	ADP
ijtc-1245	37	30	the	the	DET
ijtc-1245	37	31	times	time	NOUN
ijtc-1245	37	32	is	be	AUX
ijtc-1245	37	33	the	the	DET
ijtc-1245	37	34	background	background	NOUN
ijtc-1245	37	35	for	for	ADP
ijtc-1245	37	36	the	the	DET
ijtc-1245	37	37	merger	merger	NOUN
ijtc-1245	37	38	of	of	ADP
ijtc-1245	37	39	islamic	islamic	ADJ
ijtc-1245	37	40	banks	bank	NOUN
ijtc-1245	37	41	.	.	PUNCT
ijtc-1245	38	1	advantages	advantage	NOUN
ijtc-1245	38	2	and	and	CCONJ
ijtc-1245	38	3	obstacles	obstacle	NOUN
ijtc-1245	38	4	in	in	ADP
ijtc-1245	38	5	the	the	DET
ijtc-1245	38	6	merger	merger	NOUN
ijtc-1245	38	7	process	process	NOUN
ijtc-1245	38	8	of	of	ADP
ijtc-1245	38	9	islamic	islamic	ADJ
ijtc-1245	38	10	banks	bank	NOUN
ijtc-1245	38	11	,	,	PUNCT
ijtc-1245	38	12	according	accord	VERB
ijtc-1245	38	13	to	to	ADP
ijtc-1245	38	14	setiawan	setiawan	PROPN
ijtc-1245	38	15	(	(	PUNCT
ijtc-1245	38	16	2020	2020	NUM
ijtc-1245	38	17	)	)	PUNCT
ijtc-1245	38	18	the	the	DET
ijtc-1245	38	19	merger	merger	NOUN
ijtc-1245	38	20	of	of	ADP
ijtc-1245	38	21	islamic	islamic	ADJ
ijtc-1245	38	22	banks	bank	NOUN
ijtc-1245	38	23	can	can	AUX
ijtc-1245	38	24	have	have	VERB
ijtc-1245	38	25	several	several	ADJ
ijtc-1245	38	26	positive	positive	ADJ
ijtc-1245	38	27	impacts	impact	NOUN
ijtc-1245	38	28	such	such	ADJ
ijtc-1245	38	29	as	as	ADP
ijtc-1245	38	30	expanding	expand	VERB
ijtc-1245	38	31	the	the	DET
ijtc-1245	38	32	economic	economic	ADJ
ijtc-1245	38	33	scale	scale	NOUN
ijtc-1245	38	34	of	of	ADP
ijtc-1245	38	35	a	a	DET
ijtc-1245	38	36	company	company	NOUN
ijtc-1245	38	37	,	,	PUNCT
ijtc-1245	38	38	providing	provide	VERB
ijtc-1245	38	39	strength	strength	NOUN
ijtc-1245	38	40	to	to	ADP
ijtc-1245	38	41	capital	capital	NOUN
ijtc-1245	38	42	,	,	PUNCT
ijtc-1245	38	43	and	and	CCONJ
ijtc-1245	38	44	providing	provide	VERB
ijtc-1245	38	45	benefits	benefit	NOUN
ijtc-1245	38	46	to	to	ADP
ijtc-1245	38	47	customers	customer	NOUN
ijtc-1245	38	48	,	,	PUNCT
ijtc-1245	38	49	especially	especially	ADV
ijtc-1245	38	50	msme	msme	NOUN
ijtc-1245	38	51	activists	activist	NOUN
ijtc-1245	38	52	(	(	PUNCT
ijtc-1245	38	53	micro	micro	NOUN
ijtc-1245	38	54	,	,	PUNCT
ijtc-1245	38	55	small	small	ADJ
ijtc-1245	38	56	,	,	PUNCT
ijtc-1245	38	57	medium	medium	ADJ
ijtc-1245	38	58	enterprises	enterprise	NOUN
ijtc-1245	38	59	)	)	PUNCT
ijtc-1245	38	60	.	.	PUNCT
ijtc-1245	39	1	however	however	ADV
ijtc-1245	39	2	,	,	PUNCT
ijtc-1245	39	3	on	on	ADP
ijtc-1245	39	4	the	the	DET
ijtc-1245	39	5	one	one	NUM
ijtc-1245	39	6	hand	hand	NOUN
ijtc-1245	39	7	,	,	PUNCT
ijtc-1245	39	8	this	this	PRON
ijtc-1245	39	9	can	can	AUX
ijtc-1245	39	10	raise	raise	VERB
ijtc-1245	39	11	concerns	concern	NOUN
ijtc-1245	39	12	about	about	ADP
ijtc-1245	39	13	layoffs	layoff	NOUN
ijtc-1245	39	14	due	due	ADJ
ijtc-1245	39	15	to	to	ADP
ijtc-1245	39	16	difficulties	difficulty	NOUN
ijtc-1245	39	17	in	in	ADP
ijtc-1245	39	18	coordination	coordination	NOUN
ijtc-1245	39	19	and	and	CCONJ
ijtc-1245	39	20	communication	communication	NOUN
ijtc-1245	39	21	between	between	ADP
ijtc-1245	39	22	bank	bank	NOUN
ijtc-1245	39	23	management	management	NOUN
ijtc-1245	39	24	that	that	PRON
ijtc-1245	39	25	previously	previously	ADV
ijtc-1245	39	26	had	have	VERB
ijtc-1245	39	27	great	great	ADJ
ijtc-1245	39	28	strength	strength	NOUN
ijtc-1245	39	29	and	and	CCONJ
ijtc-1245	39	30	a	a	DET
ijtc-1245	39	31	strong	strong	ADJ
ijtc-1245	39	32	culture	culture	NOUN
ijtc-1245	39	33	.	.	PUNCT
ijtc-1245	40	1	during	during	ADP
ijtc-1245	40	2	the	the	DET
ijtc-1245	40	3	two	two	NUM
ijtc-1245	40	4	years	year	NOUN
ijtc-1245	40	5	that	that	PRON
ijtc-1245	40	6	bank	bank	PROPN
ijtc-1245	40	7	sharia	sharia	PROPN
ijtc-1245	40	8	has	have	AUX
ijtc-1245	40	9	been	be	AUX
ijtc-1245	40	10	active	active	ADJ
ijtc-1245	40	11	,	,	PUNCT
ijtc-1245	40	12	the	the	DET
ijtc-1245	40	13	president	president	PROPN
ijtc-1245	40	14	director	director	NOUN
ijtc-1245	40	15	of	of	ADP
ijtc-1245	40	16	pt	pt	PROPN
ijtc-1245	40	17	bank	bank	PROPN
ijtc-1245	40	18	sharia	sharia	PROPN
ijtc-1245	40	19	indonesia	indonesia	PROPN
ijtc-1245	40	20	,	,	PUNCT
ijtc-1245	40	21	said	say	VERB
ijtc-1245	40	22	that	that	SCONJ
ijtc-1245	40	23	asset	asset	NOUN
ijtc-1245	40	24	growth	growth	NOUN
ijtc-1245	40	25	,	,	PUNCT
ijtc-1245	40	26	financing	financing	NOUN
ijtc-1245	40	27	quality	quality	NOUN
ijtc-1245	40	28	,	,	PUNCT
ijtc-1245	40	29	and	and	CCONJ
ijtc-1245	40	30	dpk	dpk	PROPN
ijtc-1245	40	31	(	(	PUNCT
ijtc-1245	40	32	third	third	ADJ
ijtc-1245	40	33	party	party	NOUN
ijtc-1245	40	34	funds	fund	NOUN
ijtc-1245	40	35	)	)	PUNCT
ijtc-1245	40	36	growth	growth	NOUN
ijtc-1245	40	37	have	have	AUX
ijtc-1245	40	38	increased	increase	VERB
ijtc-1245	40	39	,	,	PUNCT
ijtc-1245	40	40	besides	besides	SCONJ
ijtc-1245	40	41	that	that	DET
ijtc-1245	40	42	bsi	bsi	PROPN
ijtc-1245	40	43	noted	note	VERB
ijtc-1245	40	44	an	an	DET
ijtc-1245	40	45	increase	increase	NOUN
ijtc-1245	40	46	in	in	ADP
ijtc-1245	40	47	the	the	DET
ijtc-1245	40	48	use	use	NOUN
ijtc-1245	40	49	of	of	ADP
ijtc-1245	40	50	bsi	bsi	PROPN
ijtc-1245	40	51	mobile	mobile	NOUN
ijtc-1245	40	52	of	of	ADP
ijtc-1245	40	53	around	around	ADV
ijtc-1245	40	54	39	39	NUM
ijtc-1245	40	55	percent	percent	NOUN
ijtc-1245	40	56	or	or	CCONJ
ijtc-1245	40	57	equivalent	equivalent	ADJ
ijtc-1245	40	58	to	to	ADP
ijtc-1245	40	59	4.81	4.81	NUM
ijtc-1245	40	60	million	million	NUM
ijtc-1245	40	61	users	user	NOUN
ijtc-1245	40	62	.	.	PUNCT
ijtc-1245	41	1	this	this	PRON
ijtc-1245	41	2	can	can	AUX
ijtc-1245	41	3	be	be	AUX
ijtc-1245	41	4	said	say	VERB
ijtc-1245	41	5	to	to	PART
ijtc-1245	41	6	be	be	AUX
ijtc-1245	41	7	a	a	DET
ijtc-1245	41	8	brilliant	brilliant	ADJ
ijtc-1245	41	9	achievement	achievement	NOUN
ijtc-1245	41	10	after	after	ADP
ijtc-1245	41	11	the	the	DET
ijtc-1245	41	12	merger	merger	NOUN
ijtc-1245	41	13	in	in	ADP
ijtc-1245	41	14	2021	2021	NUM
ijtc-1245	41	15	.	.	PUNCT
ijtc-1245	42	1	based	base	VERB
ijtc-1245	42	2	on	on	ADP
ijtc-1245	42	3	bank	bank	PROPN
ijtc-1245	42	4	indonesia	indonesia	PROPN
ijtc-1245	42	5	regulation	regulation	NOUN
ijtc-1245	42	6	in	in	ADP
ijtc-1245	42	7	chapter	chapter	NOUN
ijtc-1245	42	8	one	one	NUM
ijtc-1245	42	9	which	which	PRON
ijtc-1245	42	10	contains	contain	VERB
ijtc-1245	42	11	general	general	ADJ
ijtc-1245	42	12	provisions	provision	NOUN
ijtc-1245	42	13	,	,	PUNCT
ijtc-1245	42	14	contained	contain	VERB
ijtc-1245	42	15	in	in	ADP
ijtc-1245	42	16	article	article	NOUN
ijtc-1245	42	17	1	1	NUM
ijtc-1245	42	18	(	(	PUNCT
ijtc-1245	42	19	one	one	NUM
ijtc-1245	42	20	)	)	PUNCT
ijtc-1245	42	21	point	point	NOUN
ijtc-1245	42	22	10	10	NUM
ijtc-1245	42	23	(	(	PUNCT
ijtc-1245	42	24	ten	ten	NUM
ijtc-1245	42	25	)	)	PUNCT
ijtc-1245	42	26	,	,	PUNCT
ijtc-1245	42	27	good	good	ADJ
ijtc-1245	42	28	corporate	corporate	ADJ
ijtc-1245	42	29	governance	governance	NOUN
ijtc-1245	42	30	or	or	CCONJ
ijtc-1245	42	31	what	what	PRON
ijtc-1245	42	32	can	can	AUX
ijtc-1245	42	33	be	be	AUX
ijtc-1245	42	34	said	say	VERB
ijtc-1245	42	35	as	as	ADP
ijtc-1245	42	36	a	a	DET
ijtc-1245	42	37	bank	bank	NOUN
ijtc-1245	42	38	governance	governance	NOUN
ijtc-1245	42	39	which	which	PRON
ijtc-1245	42	40	has	have	VERB
ijtc-1245	42	41	several	several	ADJ
ijtc-1245	42	42	principles	principle	NOUN
ijtc-1245	42	43	,	,	PUNCT
ijtc-1245	42	44	including	include	VERB
ijtc-1245	42	45	:	:	PUNCT
ijtc-1245	42	46	transparency	transparency	NOUN
ijtc-1245	42	47	,	,	PUNCT
ijtc-1245	42	48	accountability	accountability	NOUN
ijtc-1245	42	49	,	,	PUNCT
ijtc-1245	42	50	responsibility	responsibility	NOUN
ijtc-1245	42	51	,	,	PUNCT
ijtc-1245	42	52	professionalism	professionalism	NOUN
ijtc-1245	42	53	,	,	PUNCT
ijtc-1245	42	54	fairness	fairness	NOUN
ijtc-1245	42	55	.	.	PUNCT
ijtc-1245	43	1	this	this	PRON
ijtc-1245	43	2	is	be	AUX
ijtc-1245	43	3	reaffirmed	reaffirm	VERB
ijtc-1245	43	4	in	in	ADP
ijtc-1245	43	5	article	article	NOUN
ijtc-1245	43	6	2	2	NUM
ijtc-1245	43	7	(	(	PUNCT
ijtc-1245	43	8	two	two	NUM
ijtc-1245	43	9	)	)	PUNCT
ijtc-1245	43	10	point	point	NOUN
ijtc-1245	43	11	1	1	NUM
ijtc-1245	43	12	(	(	PUNCT
ijtc-1245	43	13	one	one	NUM
ijtc-1245	43	14	)	)	PUNCT
ijtc-1245	43	15	,	,	PUNCT
ijtc-1245	43	16	that	that	SCONJ
ijtc-1245	43	17	all	all	DET
ijtc-1245	43	18	banks	bank	NOUN
ijtc-1245	43	19	and	and	CCONJ
ijtc-1245	43	20	sharia	sharia	PROPN
ijtc-1245	43	21	business	business	NOUN
ijtc-1245	43	22	units	unit	NOUN
ijtc-1245	43	23	are	be	AUX
ijtc-1245	43	24	required	require	VERB
ijtc-1245	43	25	to	to	PART
ijtc-1245	43	26	carry	carry	VERB
ijtc-1245	43	27	out	out	ADP
ijtc-1245	43	28	banking	banking	NOUN
ijtc-1245	43	29	activities	activity	NOUN
ijtc-1245	43	30	by	by	ADP
ijtc-1245	43	31	implementing	implement	VERB
ijtc-1245	43	32	gcg	gcg	NOUN
ijtc-1245	43	33	,	,	PUNCT
ijtc-1245	43	34	in	in	ADP
ijtc-1245	43	35	addition	addition	NOUN
ijtc-1245	43	36	to	to	ADP
ijtc-1245	43	37	the	the	DET
ijtc-1245	43	38	obligation	obligation	NOUN
ijtc-1245	43	39	to	to	PART
ijtc-1245	43	40	implement	implement	VERB
ijtc-1245	43	41	gcg	gcg	NOUN
ijtc-1245	43	42	regulated	regulate	VERB
ijtc-1245	43	43	by	by	ADP
ijtc-1245	43	44	law	law	NOUN
ijtc-1245	43	45	,	,	PUNCT
ijtc-1245	43	46	the	the	DET
ijtc-1245	43	47	implementation	implementation	NOUN
ijtc-1245	43	48	of	of	ADP
ijtc-1245	43	49	gcg	gcg	NOUN
ijtc-1245	43	50	is	be	AUX
ijtc-1245	43	51	important	important	ADJ
ijtc-1245	43	52	,	,	PUNCT
ijtc-1245	43	53	especially	especially	ADV
ijtc-1245	43	54	in	in	ADP
ijtc-1245	43	55	protecting	protect	VERB
ijtc-1245	43	56	the	the	DET
ijtc-1245	43	57	rights	right	NOUN
ijtc-1245	43	58	and	and	CCONJ
ijtc-1245	43	59	obligations	obligation	NOUN
ijtc-1245	43	60	of	of	ADP
ijtc-1245	43	61	stakeholders	stakeholder	NOUN
ijtc-1245	43	62	.	.	PUNCT
ijtc-1245	44	1	also	also	ADV
ijtc-1245	44	2	,	,	PUNCT
ijtc-1245	44	3	this	this	DET
ijtc-1245	44	4	study	study	NOUN
ijtc-1245	44	5	considers	consider	VERB
ijtc-1245	44	6	the	the	DET
ijtc-1245	44	7	importance	importance	NOUN
ijtc-1245	44	8	of	of	ADP
ijtc-1245	44	9	good	good	ADJ
ijtc-1245	44	10	corporate	corporate	ADJ
ijtc-1245	44	11	governance	governance	NOUN
ijtc-1245	44	12	in	in	ADP
ijtc-1245	44	13	improving	improve	VERB
ijtc-1245	44	14	financial	financial	ADJ
ijtc-1245	44	15	performance	performance	NOUN
ijtc-1245	44	16	.	.	PUNCT
ijtc-1245	45	1	relevant	relevant	ADJ
ijtc-1245	45	2	previous	previous	ADJ
ijtc-1245	45	3	studies	study	NOUN
ijtc-1245	45	4	according	accord	VERB
ijtc-1245	45	5	to	to	ADP
ijtc-1245	45	6	yantiningsih	yantiningsih	PROPN
ijtc-1245	45	7	et	et	PROPN
ijtc-1245	45	8	al	al	PROPN
ijtc-1245	45	9	.	.	PUNCT
ijtc-1245	46	1	(	(	PUNCT
ijtc-1245	46	2	2016	2016	NUM
ijtc-1245	46	3	)	)	PUNCT
ijtc-1245	46	4	,	,	PUNCT
ijtc-1245	46	5	it	it	PRON
ijtc-1245	46	6	is	be	AUX
ijtc-1245	46	7	said	say	VERB
ijtc-1245	46	8	that	that	SCONJ
ijtc-1245	46	9	the	the	DET
ijtc-1245	46	10	implementation	implementation	NOUN
ijtc-1245	46	11	of	of	ADP
ijtc-1245	46	12	gcg	gcg	NOUN
ijtc-1245	46	13	has	have	VERB
ijtc-1245	46	14	a	a	DET
ijtc-1245	46	15	positive	positive	ADJ
ijtc-1245	46	16	and	and	CCONJ
ijtc-1245	46	17	significant	significant	ADJ
ijtc-1245	46	18	effect	effect	NOUN
ijtc-1245	46	19	on	on	ADP
ijtc-1245	46	20	financial	financial	ADJ
ijtc-1245	46	21	performance	performance	NOUN
ijtc-1245	46	22	projected	project	VERB
ijtc-1245	46	23	by	by	ADP
ijtc-1245	46	24	(	(	PUNCT
ijtc-1245	46	25	car	car	NOUN
ijtc-1245	46	26	and	and	CCONJ
ijtc-1245	46	27	bopo	bopo	NOUN
ijtc-1245	46	28	)	)	PUNCT
ijtc-1245	46	29	.	.	PUNCT
ijtc-1245	47	1	this	this	DET
ijtc-1245	47	2	picture	picture	NOUN
ijtc-1245	47	3	shows	show	VERB
ijtc-1245	47	4	that	that	SCONJ
ijtc-1245	47	5	the	the	DET
ijtc-1245	47	6	quality	quality	NOUN
ijtc-1245	47	7	of	of	ADP
ijtc-1245	47	8	gcg	gcg	NOUN
ijtc-1245	47	9	implementation	implementation	NOUN
ijtc-1245	47	10	in	in	ADP
ijtc-1245	47	11	the	the	DET
ijtc-1245	47	12	islamic	islamic	ADJ
ijtc-1245	47	13	banking	banking	NOUN
ijtc-1245	47	14	industry	industry	NOUN
ijtc-1245	47	15	has	have	AUX
ijtc-1245	47	16	contributed	contribute	VERB
ijtc-1245	47	17	to	to	ADP
ijtc-1245	47	18	improving	improve	VERB
ijtc-1245	47	19	the	the	DET
ijtc-1245	47	20	financial	financial	ADJ
ijtc-1245	47	21	performance	performance	NOUN
ijtc-1245	47	22	of	of	ADP
ijtc-1245	47	23	islamic	islamic	ADJ
ijtc-1245	47	24	banking	banking	NOUN
ijtc-1245	47	25	,	,	PUNCT
ijtc-1245	47	26	and	and	CCONJ
ijtc-1245	47	27	can	can	AUX
ijtc-1245	47	28	affect	affect	VERB
ijtc-1245	47	29	the	the	DET
ijtc-1245	47	30	attractiveness	attractiveness	NOUN
ijtc-1245	47	31	of	of	ADP
ijtc-1245	47	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1245	47	33	implementation	implementation	NOUN
ijtc-1245	47	34	of	of	ADP
ijtc-1245	47	35	good	good	ADJ
ijtc-1245	47	36	corporate	corporate	ADJ
ijtc-1245	47	37	governance	governance	NOUN
ijtc-1245	47	38	in	in	ADP
ijtc-1245	47	39	supporting	support	VERB
ijtc-1245	47	40	financial	financial	ADJ
ijtc-1245	47	41	performance	performance	NOUN
ijtc-1245	47	42	of	of	ADP
ijtc-1245	47	43	indonesian	indonesian	ADJ
ijtc-1245	47	44	islamic	islamic	ADJ
ijtc-1245	47	45	banking	banking	PROPN
ijtc-1245	47	46	post	post	PROPN
ijtc-1245	47	47	merger	merger	PROPN
ijtc-1245	47	48	veni	veni	PROPN
ijtc-1245	47	49	,	,	PUNCT
ijtc-1245	47	50	sucipto	sucipto	ADJ
ijtc-1245	47	51	,	,	PUNCT
ijtc-1245	47	52	and	and	CCONJ
ijtc-1245	47	53	sulistyowati	sulistyowati	NOUN
ijtc-1245	47	54	608	608	NUM
ijtc-1245	47	55	|	|	ADV
ijtc-1245	47	56	ilomata	ilomata	NOUN
ijtc-1245	47	57	international	international	ADJ
ijtc-1245	47	58	journal	journal	NOUN
ijtc-1245	47	59	of	of	ADP
ijtc-1245	47	60	tax	tax	PROPN
ijtc-1245	47	61	&	&	CCONJ
ijtc-1245	47	62	accounting	account	VERB
ijtc-1245	47	63	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1245	47	64	investors	investor	NOUN
ijtc-1245	47	65	to	to	PART
ijtc-1245	47	66	increase	increase	VERB
ijtc-1245	47	67	investment	investment	NOUN
ijtc-1245	47	68	(	(	PUNCT
ijtc-1245	47	69	amendolagine	amendolagine	VERB
ijtc-1245	47	70	et	et	PROPN
ijtc-1245	47	71	al	al	PROPN
ijtc-1245	47	72	.	.	PROPN
ijtc-1245	47	73	,	,	PUNCT
ijtc-1245	47	74	2023	2023	NUM
ijtc-1245	47	75	;	;	PUNCT
ijtc-1245	47	76	karan	karan	PROPN
ijtc-1245	47	77	et	et	PROPN
ijtc-1245	47	78	al	al	PROPN
ijtc-1245	47	79	.	.	PROPN
ijtc-1245	47	80	,	,	PUNCT
ijtc-1245	47	81	2023	2023	NUM
ijtc-1245	47	82	)	)	PUNCT
ijtc-1245	47	83	.	.	PUNCT
ijtc-1245	48	1	however	however	ADV
ijtc-1245	48	2	,	,	PUNCT
ijtc-1245	48	3	the	the	DET
ijtc-1245	48	4	implementation	implementation	NOUN
ijtc-1245	48	5	of	of	ADP
ijtc-1245	48	6	gcg	gcg	NOUN
ijtc-1245	48	7	still	still	ADV
ijtc-1245	48	8	has	have	VERB
ijtc-1245	48	9	a	a	DET
ijtc-1245	48	10	negative	negative	ADJ
ijtc-1245	48	11	and	and	CCONJ
ijtc-1245	48	12	significant	significant	ADJ
ijtc-1245	48	13	effect	effect	NOUN
ijtc-1245	48	14	on	on	ADP
ijtc-1245	48	15	financial	financial	ADJ
ijtc-1245	48	16	performance	performance	NOUN
ijtc-1245	48	17	projected	project	VERB
ijtc-1245	48	18	by	by	ADP
ijtc-1245	48	19	,	,	PUNCT
ijtc-1245	48	20	roa	roa	PROPN
ijtc-1245	48	21	and	and	CCONJ
ijtc-1245	48	22	roe	roe	PROPN
ijtc-1245	48	23	.	.	PUNCT
ijtc-1245	49	1	the	the	DET
ijtc-1245	49	2	corporate	corporate	ADJ
ijtc-1245	49	3	governance	governance	NOUN
ijtc-1245	49	4	mechanism	mechanism	NOUN
ijtc-1245	49	5	is	be	AUX
ijtc-1245	49	6	a	a	DET
ijtc-1245	49	7	procedure	procedure	NOUN
ijtc-1245	49	8	or	or	CCONJ
ijtc-1245	49	9	rule	rule	VERB
ijtc-1245	49	10	with	with	ADP
ijtc-1245	49	11	the	the	DET
ijtc-1245	49	12	aim	aim	NOUN
ijtc-1245	49	13	of	of	ADP
ijtc-1245	49	14	producing	produce	VERB
ijtc-1245	49	15	good	good	ADJ
ijtc-1245	49	16	corporate	corporate	ADJ
ijtc-1245	49	17	governance	governance	NOUN
ijtc-1245	49	18	so	so	SCONJ
ijtc-1245	49	19	that	that	SCONJ
ijtc-1245	49	20	it	it	PRON
ijtc-1245	49	21	can	can	AUX
ijtc-1245	49	22	provide	provide	VERB
ijtc-1245	49	23	many	many	ADJ
ijtc-1245	49	24	benefits	benefit	NOUN
ijtc-1245	49	25	for	for	ADP
ijtc-1245	49	26	the	the	DET
ijtc-1245	49	27	company	company	NOUN
ijtc-1245	49	28	.	.	PUNCT
ijtc-1245	50	1	mechanisms	mechanism	NOUN
ijtc-1245	50	2	in	in	ADP
ijtc-1245	50	3	gcg	gcg	PROPN
ijtc-1245	50	4	supervision	supervision	NOUN
ijtc-1245	50	5	are	be	AUX
ijtc-1245	50	6	divided	divide	VERB
ijtc-1245	50	7	into	into	ADP
ijtc-1245	50	8	two	two	NUM
ijtc-1245	50	9	groups	group	NOUN
ijtc-1245	50	10	,	,	PUNCT
ijtc-1245	50	11	namely	namely	ADV
ijtc-1245	50	12	internal	internal	ADJ
ijtc-1245	50	13	and	and	CCONJ
ijtc-1245	50	14	external	external	ADJ
ijtc-1245	50	15	.	.	PUNCT
ijtc-1245	51	1	according	accord	VERB
ijtc-1245	51	2	to	to	ADP
ijtc-1245	51	3	wardhani	wardhani	PROPN
ijtc-1245	51	4	(	(	PUNCT
ijtc-1245	51	5	2007	2007	NUM
ijtc-1245	51	6	)	)	PUNCT
ijtc-1245	51	7	,	,	PUNCT
ijtc-1245	51	8	internal	internal	ADJ
ijtc-1245	51	9	mechanism	mechanism	NOUN
ijtc-1245	51	10	is	be	AUX
ijtc-1245	51	11	a	a	DET
ijtc-1245	51	12	way	way	NOUN
ijtc-1245	51	13	of	of	ADP
ijtc-1245	51	14	controlling	control	VERB
ijtc-1245	51	15	the	the	DET
ijtc-1245	51	16	company	company	NOUN
ijtc-1245	51	17	by	by	ADP
ijtc-1245	51	18	using	use	VERB
ijtc-1245	51	19	internal	internal	ADJ
ijtc-1245	51	20	structures	structure	NOUN
ijtc-1245	51	21	and	and	CCONJ
ijtc-1245	51	22	processes	process	NOUN
ijtc-1245	51	23	such	such	ADJ
ijtc-1245	51	24	as	as	ADP
ijtc-1245	51	25	the	the	DET
ijtc-1245	51	26	number	number	NOUN
ijtc-1245	51	27	of	of	ADP
ijtc-1245	51	28	boards	board	NOUN
ijtc-1245	51	29	of	of	ADP
ijtc-1245	51	30	directors	director	NOUN
ijtc-1245	51	31	,	,	PUNCT
ijtc-1245	51	32	boards	board	NOUN
ijtc-1245	51	33	of	of	ADP
ijtc-1245	51	34	commissioners	commissioner	NOUN
ijtc-1245	51	35	,	,	PUNCT
ijtc-1245	51	36	and	and	CCONJ
ijtc-1245	51	37	independent	independent	ADJ
ijtc-1245	51	38	commissioners	commissioner	NOUN
ijtc-1245	51	39	.	.	PUNCT
ijtc-1245	52	1	the	the	DET
ijtc-1245	52	2	board	board	NOUN
ijtc-1245	52	3	plays	play	VERB
ijtc-1245	52	4	a	a	DET
ijtc-1245	52	5	very	very	ADV
ijtc-1245	52	6	significant	significant	ADJ
ijtc-1245	52	7	role	role	NOUN
ijtc-1245	52	8	and	and	CCONJ
ijtc-1245	52	9	even	even	ADV
ijtc-1245	52	10	the	the	DET
ijtc-1245	52	11	main	main	ADJ
ijtc-1245	52	12	role	role	NOUN
ijtc-1245	52	13	in	in	ADP
ijtc-1245	52	14	determining	determine	VERB
ijtc-1245	52	15	the	the	DET
ijtc-1245	52	16	company	company	NOUN
ijtc-1245	52	17	's	's	PART
ijtc-1245	52	18	strategy	strategy	NOUN
ijtc-1245	52	19	.	.	PUNCT
ijtc-1245	53	1	indonesia	indonesia	PROPN
ijtc-1245	53	2	is	be	AUX
ijtc-1245	53	3	a	a	DET
ijtc-1245	53	4	country	country	NOUN
ijtc-1245	53	5	that	that	PRON
ijtc-1245	53	6	uses	use	VERB
ijtc-1245	53	7	the	the	DET
ijtc-1245	53	8	two	two	NUM
ijtc-1245	53	9	-	-	PUNCT
ijtc-1245	53	10	tier	tier	NOUN
ijtc-1245	53	11	concept	concept	NOUN
ijtc-1245	53	12	,	,	PUNCT
ijtc-1245	53	13	where	where	SCONJ
ijtc-1245	53	14	the	the	DET
ijtc-1245	53	15	board	board	NOUN
ijtc-1245	53	16	consists	consist	VERB
ijtc-1245	53	17	of	of	ADP
ijtc-1245	53	18	the	the	DET
ijtc-1245	53	19	board	board	NOUN
ijtc-1245	53	20	of	of	ADP
ijtc-1245	53	21	directors	director	NOUN
ijtc-1245	53	22	and	and	CCONJ
ijtc-1245	53	23	the	the	DET
ijtc-1245	53	24	board	board	NOUN
ijtc-1245	53	25	of	of	ADP
ijtc-1245	53	26	commissioners	commissioner	NOUN
ijtc-1245	53	27	.	.	PUNCT
ijtc-1245	54	1	while	while	SCONJ
ijtc-1245	54	2	the	the	DET
ijtc-1245	54	3	external	external	ADJ
ijtc-1245	54	4	mechanism	mechanism	NOUN
ijtc-1245	54	5	is	be	AUX
ijtc-1245	54	6	a	a	DET
ijtc-1245	54	7	way	way	NOUN
ijtc-1245	54	8	of	of	ADP
ijtc-1245	54	9	influencing	influence	VERB
ijtc-1245	54	10	the	the	DET
ijtc-1245	54	11	company	company	NOUN
ijtc-1245	54	12	with	with	ADP
ijtc-1245	54	13	corporate	corporate	ADJ
ijtc-1245	54	14	control	control	NOUN
ijtc-1245	54	15	and	and	CCONJ
ijtc-1245	54	16	market	market	NOUN
ijtc-1245	54	17	mechanisms	mechanism	NOUN
ijtc-1245	54	18	.	.	PUNCT
ijtc-1245	55	1	there	there	PRON
ijtc-1245	55	2	are	be	VERB
ijtc-1245	55	3	several	several	ADJ
ijtc-1245	55	4	studies	study	NOUN
ijtc-1245	55	5	regarding	regard	VERB
ijtc-1245	55	6	the	the	DET
ijtc-1245	55	7	effect	effect	NOUN
ijtc-1245	55	8	of	of	ADP
ijtc-1245	55	9	gcg	gcg	NOUN
ijtc-1245	55	10	implementation	implementation	NOUN
ijtc-1245	55	11	on	on	ADP
ijtc-1245	55	12	financial	financial	ADJ
ijtc-1245	55	13	performance	performance	NOUN
ijtc-1245	55	14	(	(	PUNCT
ijtc-1245	55	15	ma	ma	PROPN
ijtc-1245	55	16	&	&	CCONJ
ijtc-1245	55	17	kuo	kuo	PROPN
ijtc-1245	55	18	,	,	PUNCT
ijtc-1245	55	19	2021	2021	NUM
ijtc-1245	55	20	;	;	PUNCT
ijtc-1245	55	21	nguyen	nguyen	NOUN
ijtc-1245	55	22	et	et	PROPN
ijtc-1245	55	23	al	al	PROPN
ijtc-1245	55	24	.	.	PROPN
ijtc-1245	55	25	,	,	PUNCT
ijtc-1245	55	26	2021	2021	NUM
ijtc-1245	55	27	;	;	PUNCT
ijtc-1245	55	28	tamakloe	tamakloe	PROPN
ijtc-1245	55	29	et	et	PROPN
ijtc-1245	55	30	al	al	PROPN
ijtc-1245	55	31	.	.	PROPN
ijtc-1245	55	32	,	,	PUNCT
ijtc-1245	55	33	2023	2023	NUM
ijtc-1245	55	34	;	;	PUNCT
ijtc-1245	55	35	vinh	vinh	PROPN
ijtc-1245	55	36	&	&	CCONJ
ijtc-1245	55	37	dung	dung	PROPN
ijtc-1245	55	38	,	,	PUNCT
ijtc-1245	55	39	2020	2020	NUM
ijtc-1245	55	40	)	)	PUNCT
ijtc-1245	55	41	.	.	PUNCT
ijtc-1245	56	1	based	base	VERB
ijtc-1245	56	2	on	on	ADP
ijtc-1245	56	3	research	research	NOUN
ijtc-1245	56	4	conducted	conduct	VERB
ijtc-1245	56	5	by	by	ADP
ijtc-1245	56	6	fadhillah	fadhillah	PROPN
ijtc-1245	56	7	(	(	PUNCT
ijtc-1245	56	8	2018	2018	NUM
ijtc-1245	56	9	)	)	PUNCT
ijtc-1245	56	10	,	,	PUNCT
ijtc-1245	56	11	it	it	PRON
ijtc-1245	56	12	is	be	AUX
ijtc-1245	56	13	concluded	conclude	VERB
ijtc-1245	56	14	that	that	SCONJ
ijtc-1245	56	15	gcg	gcg	NOUN
ijtc-1245	56	16	has	have	VERB
ijtc-1245	56	17	a	a	DET
ijtc-1245	56	18	positive	positive	ADJ
ijtc-1245	56	19	effect	effect	NOUN
ijtc-1245	56	20	on	on	ADP
ijtc-1245	56	21	financial	financial	ADJ
ijtc-1245	56	22	performance	performance	NOUN
ijtc-1245	56	23	in	in	ADP
ijtc-1245	56	24	the	the	DET
ijtc-1245	56	25	profitability	profitability	NOUN
ijtc-1245	56	26	ratio	ratio	NOUN
ijtc-1245	56	27	with	with	ADP
ijtc-1245	56	28	indicators	indicator	NOUN
ijtc-1245	56	29	of	of	ADP
ijtc-1245	56	30	good	good	ADJ
ijtc-1245	56	31	corporate	corporate	ADJ
ijtc-1245	56	32	governance	governance	NOUN
ijtc-1245	56	33	(	(	PUNCT
ijtc-1245	56	34	gcg	gcg	PROPN
ijtc-1245	56	35	)	)	PUNCT
ijtc-1245	56	36	,	,	PUNCT
ijtc-1245	56	37	non	non	ADJ
ijtc-1245	56	38	-	-	ADJ
ijtc-1245	56	39	performing	performing	ADJ
ijtc-1245	56	40	financing	financing	NOUN
ijtc-1245	56	41	(	(	PUNCT
ijtc-1245	56	42	npf	npf	PROPN
ijtc-1245	56	43	)	)	PUNCT
ijtc-1245	56	44	,	,	PUNCT
ijtc-1245	56	45	and	and	CCONJ
ijtc-1245	56	46	return	return	VERB
ijtc-1245	56	47	on	on	ADP
ijtc-1245	56	48	asset	asset	NOUN
ijtc-1245	56	49	(	(	PUNCT
ijtc-1245	56	50	roa	roa	PROPN
ijtc-1245	56	51	)	)	PUNCT
ijtc-1245	56	52	.	.	PUNCT
ijtc-1245	57	1	in	in	ADP
ijtc-1245	57	2	addition	addition	NOUN
ijtc-1245	57	3	,	,	PUNCT
ijtc-1245	57	4	gcg	gcg	PROPN
ijtc-1245	57	5	also	also	ADV
ijtc-1245	57	6	has	have	VERB
ijtc-1245	57	7	a	a	DET
ijtc-1245	57	8	negative	negative	ADJ
ijtc-1245	57	9	effect	effect	NOUN
ijtc-1245	57	10	on	on	ADP
ijtc-1245	57	11	financing	finance	VERB
ijtc-1245	57	12	risk	risk	NOUN
ijtc-1245	57	13	with	with	ADP
ijtc-1245	57	14	an	an	DET
ijtc-1245	57	15	indicator	indicator	NOUN
ijtc-1245	57	16	of	of	ADP
ijtc-1245	57	17	the	the	DET
ijtc-1245	57	18	npf	npf	PROPN
ijtc-1245	57	19	rate	rate	NOUN
ijtc-1245	57	20	,	,	PUNCT
ijtc-1245	57	21	and	and	CCONJ
ijtc-1245	57	22	there	there	PRON
ijtc-1245	57	23	is	be	VERB
ijtc-1245	57	24	an	an	DET
ijtc-1245	57	25	influencing	influence	VERB
ijtc-1245	57	26	relationship	relationship	NOUN
ijtc-1245	57	27	between	between	ADP
ijtc-1245	57	28	the	the	DET
ijtc-1245	57	29	npf	npf	PROPN
ijtc-1245	57	30	rate	rate	NOUN
ijtc-1245	57	31	and	and	CCONJ
ijtc-1245	57	32	roa	roa	NOUN
ijtc-1245	57	33	.	.	PUNCT
ijtc-1245	58	1	in	in	ADP
ijtc-1245	58	2	research	research	PROPN
ijtc-1245	58	3	agustina	agustina	PROPN
ijtc-1245	58	4	&	&	CCONJ
ijtc-1245	58	5	maria	maria	PROPN
ijtc-1245	58	6	(	(	PUNCT
ijtc-1245	58	7	2017	2017	NUM
ijtc-1245	58	8	)	)	PUNCT
ijtc-1245	58	9	,	,	PUNCT
ijtc-1245	58	10	the	the	DET
ijtc-1245	58	11	results	result	NOUN
ijtc-1245	58	12	of	of	ADP
ijtc-1245	58	13	the	the	DET
ijtc-1245	58	14	first	first	ADJ
ijtc-1245	58	15	study	study	NOUN
ijtc-1245	58	16	showed	show	VERB
ijtc-1245	58	17	that	that	SCONJ
ijtc-1245	58	18	the	the	DET
ijtc-1245	58	19	concurrent	concurrent	ADJ
ijtc-1245	58	20	positions	position	NOUN
ijtc-1245	58	21	of	of	ADP
ijtc-1245	58	22	the	the	DET
ijtc-1245	58	23	sharia	sharia	PROPN
ijtc-1245	58	24	supervisory	supervisory	ADJ
ijtc-1245	58	25	board	board	NOUN
ijtc-1245	58	26	and	and	CCONJ
ijtc-1245	58	27	the	the	DET
ijtc-1245	58	28	independent	independent	PROPN
ijtc-1245	58	29	commissioner	commissioner	PROPN
ijtc-1245	58	30	board	board	PROPN
ijtc-1245	58	31	had	have	VERB
ijtc-1245	58	32	a	a	DET
ijtc-1245	58	33	significant	significant	ADJ
ijtc-1245	58	34	effect	effect	NOUN
ijtc-1245	58	35	on	on	ADP
ijtc-1245	58	36	maqasid	maqasid	ADJ
ijtc-1245	58	37	sharia	sharia	PROPN
ijtc-1245	58	38	performance	performance	NOUN
ijtc-1245	58	39	,	,	PUNCT
ijtc-1245	58	40	while	while	SCONJ
ijtc-1245	58	41	the	the	DET
ijtc-1245	58	42	results	result	NOUN
ijtc-1245	58	43	of	of	ADP
ijtc-1245	58	44	the	the	DET
ijtc-1245	58	45	second	second	ADJ
ijtc-1245	58	46	study	study	NOUN
ijtc-1245	58	47	showed	show	VERB
ijtc-1245	58	48	that	that	SCONJ
ijtc-1245	58	49	the	the	DET
ijtc-1245	58	50	board	board	NOUN
ijtc-1245	58	51	of	of	ADP
ijtc-1245	58	52	commissioners	commissioner	NOUN
ijtc-1245	58	53	,	,	PUNCT
ijtc-1245	58	54	sharia	sharia	PROPN
ijtc-1245	58	55	supervisory	supervisory	ADJ
ijtc-1245	58	56	board	board	PROPN
ijtc-1245	58	57	,	,	PUNCT
ijtc-1245	58	58	independent	independent	PROPN
ijtc-1245	58	59	commissioner	commissioner	PROPN
ijtc-1245	58	60	board	board	PROPN
ijtc-1245	58	61	had	have	VERB
ijtc-1245	58	62	a	a	DET
ijtc-1245	58	63	significant	significant	ADJ
ijtc-1245	58	64	effect	effect	NOUN
ijtc-1245	58	65	on	on	ADP
ijtc-1245	58	66	maqasid	maqasid	ADJ
ijtc-1245	58	67	sharia	sharia	PROPN
ijtc-1245	58	68	performance	performance	NOUN
ijtc-1245	58	69	.	.	PUNCT
ijtc-1245	59	1	the	the	DET
ijtc-1245	59	2	results	result	NOUN
ijtc-1245	59	3	of	of	ADP
ijtc-1245	59	4	the	the	DET
ijtc-1245	59	5	first	first	ADJ
ijtc-1245	59	6	study	study	NOUN
ijtc-1245	59	7	say	say	VERB
ijtc-1245	59	8	that	that	SCONJ
ijtc-1245	59	9	the	the	DET
ijtc-1245	59	10	concurrent	concurrent	ADJ
ijtc-1245	59	11	positions	position	NOUN
ijtc-1245	59	12	of	of	ADP
ijtc-1245	59	13	the	the	DET
ijtc-1245	59	14	sharia	sharia	PROPN
ijtc-1245	59	15	supervisory	supervisory	ADJ
ijtc-1245	59	16	board	board	NOUN
ijtc-1245	59	17	and	and	CCONJ
ijtc-1245	59	18	the	the	DET
ijtc-1245	59	19	independent	independent	PROPN
ijtc-1245	59	20	board	board	NOUN
ijtc-1245	59	21	of	of	ADP
ijtc-1245	59	22	commissioners	commissioner	NOUN
ijtc-1245	59	23	have	have	VERB
ijtc-1245	59	24	a	a	DET
ijtc-1245	59	25	significant	significant	ADJ
ijtc-1245	59	26	effect	effect	NOUN
ijtc-1245	59	27	on	on	ADP
ijtc-1245	59	28	maqasid	maqasid	ADJ
ijtc-1245	59	29	sharia	sharia	PROPN
ijtc-1245	59	30	performance	performance	NOUN
ijtc-1245	59	31	,	,	PUNCT
ijtc-1245	59	32	while	while	SCONJ
ijtc-1245	59	33	the	the	DET
ijtc-1245	59	34	results	result	NOUN
ijtc-1245	59	35	of	of	ADP
ijtc-1245	59	36	the	the	DET
ijtc-1245	59	37	second	second	ADJ
ijtc-1245	59	38	study	study	NOUN
ijtc-1245	59	39	show	show	VERB
ijtc-1245	59	40	that	that	SCONJ
ijtc-1245	59	41	the	the	DET
ijtc-1245	59	42	board	board	NOUN
ijtc-1245	59	43	of	of	ADP
ijtc-1245	59	44	commissioners	commissioner	NOUN
ijtc-1245	59	45	,	,	PUNCT
ijtc-1245	59	46	sharia	sharia	PROPN
ijtc-1245	59	47	supervisory	supervisory	ADJ
ijtc-1245	59	48	board	board	PROPN
ijtc-1245	59	49	,	,	PUNCT
ijtc-1245	59	50	audit	audit	NOUN
ijtc-1245	59	51	committee	committee	NOUN
ijtc-1245	59	52	,	,	PUNCT
ijtc-1245	59	53	and	and	CCONJ
ijtc-1245	59	54	audit	audit	NOUN
ijtc-1245	59	55	committee	committee	NOUN
ijtc-1245	59	56	meetings	meeting	NOUN
ijtc-1245	59	57	have	have	VERB
ijtc-1245	59	58	no	no	DET
ijtc-1245	59	59	significant	significant	ADJ
ijtc-1245	59	60	effect	effect	NOUN
ijtc-1245	59	61	in	in	ADP
ijtc-1245	59	62	improving	improve	VERB
ijtc-1245	59	63	maqosid	maqosid	ADJ
ijtc-1245	59	64	sharia	sharia	PROPN
ijtc-1245	59	65	performance	performance	NOUN
ijtc-1245	59	66	in	in	ADP
ijtc-1245	59	67	indonesia	indonesia	PROPN
ijtc-1245	59	68	.	.	PUNCT
ijtc-1245	60	1	gcg	gcg	PROPN
ijtc-1245	60	2	before	before	ADV
ijtc-1245	60	3	and	and	CCONJ
ijtc-1245	60	4	after	after	SCONJ
ijtc-1245	60	5	the	the	DET
ijtc-1245	60	6	merger	merger	NOUN
ijtc-1245	60	7	had	have	VERB
ijtc-1245	60	8	no	no	DET
ijtc-1245	60	9	difference	difference	NOUN
ijtc-1245	60	10	,	,	PUNCT
ijtc-1245	60	11	being	be	AUX
ijtc-1245	60	12	at	at	ADP
ijtc-1245	60	13	score	score	NOUN
ijtc-1245	60	14	2	2	NUM
ijtc-1245	60	15	(	(	PUNCT
ijtc-1245	60	16	good	good	ADJ
ijtc-1245	60	17	)	)	PUNCT
ijtc-1245	60	18	,	,	PUNCT
ijtc-1245	60	19	but	but	CCONJ
ijtc-1245	60	20	after	after	ADP
ijtc-1245	60	21	the	the	DET
ijtc-1245	60	22	merger	merger	NOUN
ijtc-1245	60	23	there	there	PRON
ijtc-1245	60	24	was	be	VERB
ijtc-1245	60	25	an	an	DET
ijtc-1245	60	26	improvement	improvement	NOUN
ijtc-1245	60	27	in	in	ADP
ijtc-1245	60	28	roa	roa	PROPN
ijtc-1245	60	29	while	while	SCONJ
ijtc-1245	60	30	in	in	ADP
ijtc-1245	60	31	fdr	fdr	PROPN
ijtc-1245	60	32	,	,	PUNCT
ijtc-1245	60	33	npf	npf	NOUN
ijtc-1245	60	34	,	,	PUNCT
ijtc-1245	60	35	and	and	CCONJ
ijtc-1245	60	36	car	car	NOUN
ijtc-1245	60	37	there	there	PRON
ijtc-1245	60	38	was	be	VERB
ijtc-1245	60	39	no	no	DET
ijtc-1245	60	40	difference	difference	NOUN
ijtc-1245	60	41	either	either	CCONJ
ijtc-1245	60	42	before	before	ADP
ijtc-1245	60	43	or	or	CCONJ
ijtc-1245	60	44	after	after	ADP
ijtc-1245	60	45	the	the	DET
ijtc-1245	60	46	merger	merger	NOUN
ijtc-1245	60	47	.	.	PUNCT
ijtc-1245	61	1	from	from	ADP
ijtc-1245	61	2	several	several	ADJ
ijtc-1245	61	3	studies	study	NOUN
ijtc-1245	61	4	that	that	PRON
ijtc-1245	61	5	have	have	AUX
ijtc-1245	61	6	been	be	AUX
ijtc-1245	61	7	conducted	conduct	VERB
ijtc-1245	61	8	previously	previously	ADV
ijtc-1245	61	9	,	,	PUNCT
ijtc-1245	61	10	it	it	PRON
ijtc-1245	61	11	can	can	AUX
ijtc-1245	61	12	be	be	AUX
ijtc-1245	61	13	concluded	conclude	VERB
ijtc-1245	61	14	that	that	SCONJ
ijtc-1245	61	15	assessing	assess	VERB
ijtc-1245	61	16	the	the	DET
ijtc-1245	61	17	performance	performance	NOUN
ijtc-1245	61	18	of	of	ADP
ijtc-1245	61	19	a	a	DET
ijtc-1245	61	20	bank	bank	NOUN
ijtc-1245	61	21	is	be	AUX
ijtc-1245	61	22	not	not	PART
ijtc-1245	61	23	enough	enough	ADJ
ijtc-1245	61	24	to	to	PART
ijtc-1245	61	25	be	be	AUX
ijtc-1245	61	26	assessed	assess	VERB
ijtc-1245	61	27	from	from	ADP
ijtc-1245	61	28	the	the	DET
ijtc-1245	61	29	financial	financial	ADJ
ijtc-1245	61	30	aspect	aspect	NOUN
ijtc-1245	61	31	alone	alone	ADV
ijtc-1245	61	32	,	,	PUNCT
ijtc-1245	61	33	but	but	CCONJ
ijtc-1245	61	34	nonfinancial	nonfinancial	ADJ
ijtc-1245	61	35	aspects	aspect	NOUN
ijtc-1245	61	36	are	be	AUX
ijtc-1245	61	37	an	an	DET
ijtc-1245	61	38	important	important	ADJ
ijtc-1245	61	39	concern	concern	NOUN
ijtc-1245	61	40	,	,	PUNCT
ijtc-1245	61	41	one	one	NUM
ijtc-1245	61	42	of	of	ADP
ijtc-1245	61	43	which	which	PRON
ijtc-1245	61	44	is	be	AUX
ijtc-1245	61	45	the	the	DET
ijtc-1245	61	46	implementation	implementation	NOUN
ijtc-1245	61	47	of	of	ADP
ijtc-1245	61	48	gcg	gcg	NOUN
ijtc-1245	61	49	in	in	ADP
ijtc-1245	61	50	the	the	DET
ijtc-1245	61	51	bank	bank	NOUN
ijtc-1245	61	52	's	's	PART
ijtc-1245	61	53	operational	operational	ADJ
ijtc-1245	61	54	system	system	NOUN
ijtc-1245	61	55	.	.	PUNCT
ijtc-1245	62	1	banks	bank	NOUN
ijtc-1245	62	2	are	be	AUX
ijtc-1245	62	3	institutions	institution	NOUN
ijtc-1245	62	4	that	that	PRON
ijtc-1245	62	5	depend	depend	VERB
ijtc-1245	62	6	on	on	ADP
ijtc-1245	62	7	public	public	ADJ
ijtc-1245	62	8	funds	fund	NOUN
ijtc-1245	62	9	and	and	CCONJ
ijtc-1245	62	10	trust	trust	NOUN
ijtc-1245	62	11	with	with	ADP
ijtc-1245	62	12	many	many	ADJ
ijtc-1245	62	13	internal	internal	ADJ
ijtc-1245	62	14	or	or	CCONJ
ijtc-1245	62	15	external	external	ADJ
ijtc-1245	62	16	risks	risk	NOUN
ijtc-1245	62	17	and	and	CCONJ
ijtc-1245	62	18	many	many	ADJ
ijtc-1245	62	19	rules	rule	NOUN
ijtc-1245	62	20	governing	govern	VERB
ijtc-1245	62	21	the	the	DET
ijtc-1245	62	22	banking	banking	NOUN
ijtc-1245	62	23	sector	sector	NOUN
ijtc-1245	62	24	(	(	PUNCT
ijtc-1245	62	25	highly	highly	ADV
ijtc-1245	62	26	regulated	regulated	ADJ
ijtc-1245	62	27	)	)	PUNCT
ijtc-1245	62	28	.	.	PUNCT
ijtc-1245	63	1	the	the	DET
ijtc-1245	63	2	implementation	implementation	NOUN
ijtc-1245	63	3	of	of	ADP
ijtc-1245	63	4	gcg	gcg	NOUN
ijtc-1245	63	5	has	have	AUX
ijtc-1245	63	6	become	become	VERB
ijtc-1245	63	7	a	a	DET
ijtc-1245	63	8	must	must	NOUN
ijtc-1245	63	9	in	in	ADP
ijtc-1245	63	10	the	the	DET
ijtc-1245	63	11	banking	banking	NOUN
ijtc-1245	63	12	industry	industry	NOUN
ijtc-1245	63	13	,	,	PUNCT
ijtc-1245	63	14	especially	especially	ADV
ijtc-1245	63	15	islamic	islamic	ADJ
ijtc-1245	63	16	banking	banking	NOUN
ijtc-1245	63	17	at	at	ADP
ijtc-1245	63	18	this	this	DET
ijtc-1245	63	19	time	time	NOUN
ijtc-1245	63	20	in	in	ADP
ijtc-1245	63	21	realizing	realize	VERB
ijtc-1245	63	22	healthy	healthy	ADJ
ijtc-1245	63	23	,	,	PUNCT
ijtc-1245	63	24	conducive	conducive	ADJ
ijtc-1245	63	25	and	and	CCONJ
ijtc-1245	63	26	sharia	sharia	NOUN
ijtc-1245	63	27	-	-	PUNCT
ijtc-1245	63	28	compliant	compliant	ADJ
ijtc-1245	63	29	financial	financial	ADJ
ijtc-1245	63	30	conditions	condition	NOUN
ijtc-1245	63	31	.	.	PUNCT
ijtc-1245	64	1	through	through	ADP
ijtc-1245	64	2	this	this	PRON
ijtc-1245	64	3	,	,	PUNCT
ijtc-1245	64	4	the	the	DET
ijtc-1245	64	5	need	need	NOUN
ijtc-1245	64	6	for	for	ADP
ijtc-1245	64	7	the	the	DET
ijtc-1245	64	8	implementation	implementation	NOUN
ijtc-1245	64	9	of	of	ADP
ijtc-1245	64	10	quality	quality	NOUN
ijtc-1245	64	11	corporate	corporate	ADJ
ijtc-1245	64	12	governance	governance	NOUN
ijtc-1245	64	13	(	(	PUNCT
ijtc-1245	64	14	gcg	gcg	PROPN
ijtc-1245	64	15	)	)	PUNCT
ijtc-1245	64	16	in	in	ADP
ijtc-1245	64	17	banking	banking	NOUN
ijtc-1245	64	18	is	be	AUX
ijtc-1245	64	19	expected	expect	VERB
ijtc-1245	64	20	to	to	PART
ijtc-1245	64	21	increase	increase	VERB
ijtc-1245	64	22	(	(	PUNCT
ijtc-1245	64	23	apriliyana	apriliyana	PROPN
ijtc-1245	64	24	&	&	CCONJ
ijtc-1245	64	25	suryarini	suryarini	NOUN
ijtc-1245	64	26	,	,	PUNCT
ijtc-1245	64	27	2018	2018	NUM
ijtc-1245	64	28	;	;	PUNCT
ijtc-1245	64	29	shin	shin	PROPN
ijtc-1245	64	30	&	&	CCONJ
ijtc-1245	64	31	kim	kim	PROPN
ijtc-1245	64	32	,	,	PUNCT
ijtc-1245	64	33	2019	2019	NUM
ijtc-1245	64	34	)	)	PUNCT
ijtc-1245	64	35	.	.	PUNCT
ijtc-1245	65	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1245	65	2	implementation	implementation	NOUN
ijtc-1245	65	3	of	of	ADP
ijtc-1245	65	4	good	good	ADJ
ijtc-1245	65	5	corporate	corporate	ADJ
ijtc-1245	65	6	governance	governance	NOUN
ijtc-1245	65	7	in	in	ADP
ijtc-1245	65	8	supporting	support	VERB
ijtc-1245	65	9	financial	financial	ADJ
ijtc-1245	65	10	performance	performance	NOUN
ijtc-1245	65	11	of	of	ADP
ijtc-1245	65	12	indonesian	indonesian	ADJ
ijtc-1245	65	13	islamic	islamic	ADJ
ijtc-1245	65	14	banking	banking	PROPN
ijtc-1245	65	15	post	post	PROPN
ijtc-1245	65	16	merger	merger	PROPN
ijtc-1245	65	17	veni	veni	PROPN
ijtc-1245	65	18	,	,	PUNCT
ijtc-1245	65	19	sucipto	sucipto	ADJ
ijtc-1245	65	20	,	,	PUNCT
ijtc-1245	65	21	and	and	CCONJ
ijtc-1245	65	22	sulistyowati	sulistyowati	NOUN
ijtc-1245	65	23	609	609	NUM
ijtc-1245	65	24	|	|	ADV
ijtc-1245	65	25	ilomata	ilomata	NOUN
ijtc-1245	65	26	international	international	ADJ
ijtc-1245	65	27	journal	journal	NOUN
ijtc-1245	65	28	of	of	ADP
ijtc-1245	65	29	tax	tax	PROPN
ijtc-1245	65	30	&	&	CCONJ
ijtc-1245	65	31	accounting	account	VERB
ijtc-1245	65	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1245	65	33	this	this	DET
ijtc-1245	65	34	research	research	NOUN
ijtc-1245	65	35	idea	idea	NOUN
ijtc-1245	65	36	was	be	AUX
ijtc-1245	65	37	generated	generate	VERB
ijtc-1245	65	38	from	from	ADP
ijtc-1245	65	39	research	research	PROPN
ijtc-1245	65	40	yunistiyani	yunistiyani	PROPN
ijtc-1245	65	41	&	&	CCONJ
ijtc-1245	65	42	harto	harto	PROPN
ijtc-1245	65	43	(	(	PUNCT
ijtc-1245	65	44	2022	2022	NUM
ijtc-1245	65	45	)	)	PUNCT
ijtc-1245	65	46	which	which	PRON
ijtc-1245	65	47	said	say	VERB
ijtc-1245	65	48	there	there	PRON
ijtc-1245	65	49	were	be	VERB
ijtc-1245	65	50	data	datum	NOUN
ijtc-1245	65	51	limitations	limitation	NOUN
ijtc-1245	65	52	,	,	PUNCT
ijtc-1245	65	53	namely	namely	ADV
ijtc-1245	65	54	only	only	ADV
ijtc-1245	65	55	one	one	NUM
ijtc-1245	65	56	year	year	NOUN
ijtc-1245	65	57	and	and	CCONJ
ijtc-1245	65	58	there	there	PRON
ijtc-1245	65	59	were	be	VERB
ijtc-1245	65	60	other	other	ADJ
ijtc-1245	65	61	ratios	ratio	NOUN
ijtc-1245	65	62	that	that	PRON
ijtc-1245	65	63	were	be	AUX
ijtc-1245	65	64	not	not	PART
ijtc-1245	65	65	examined	examine	VERB
ijtc-1245	65	66	according	accord	VERB
ijtc-1245	65	67	to	to	ADP
ijtc-1245	65	68	rgec	rgec	VERB
ijtc-1245	65	69	guidelines	guideline	NOUN
ijtc-1245	65	70	.	.	PUNCT
ijtc-1245	66	1	in	in	ADP
ijtc-1245	66	2	this	this	DET
ijtc-1245	66	3	study	study	NOUN
ijtc-1245	66	4	,	,	PUNCT
ijtc-1245	66	5	the	the	DET
ijtc-1245	66	6	data	datum	NOUN
ijtc-1245	66	7	studied	study	VERB
ijtc-1245	66	8	will	will	AUX
ijtc-1245	66	9	have	have	VERB
ijtc-1245	66	10	an	an	DET
ijtc-1245	66	11	update	update	NOUN
ijtc-1245	66	12	on	on	ADP
ijtc-1245	66	13	the	the	DET
ijtc-1245	66	14	improvement	improvement	NOUN
ijtc-1245	66	15	of	of	ADP
ijtc-1245	66	16	post	post	ADJ
ijtc-1245	66	17	-	-	ADJ
ijtc-1245	66	18	merger	merger	ADJ
ijtc-1245	66	19	islamic	islamic	ADJ
ijtc-1245	66	20	banking	banking	NOUN
ijtc-1245	66	21	performance	performance	NOUN
ijtc-1245	66	22	.	.	PUNCT
ijtc-1245	67	1	in	in	ADP
ijtc-1245	67	2	accordance	accordance	NOUN
ijtc-1245	67	3	with	with	ADP
ijtc-1245	67	4	the	the	DET
ijtc-1245	67	5	research	research	NOUN
ijtc-1245	67	6	background	background	NOUN
ijtc-1245	67	7	which	which	PRON
ijtc-1245	67	8	focuses	focus	VERB
ijtc-1245	67	9	on	on	ADP
ijtc-1245	67	10	looking	look	VERB
ijtc-1245	67	11	at	at	ADP
ijtc-1245	67	12	the	the	DET
ijtc-1245	67	13	comparison	comparison	NOUN
ijtc-1245	67	14	of	of	ADP
ijtc-1245	67	15	bsi	bsi	PROPN
ijtc-1245	67	16	performance	performance	NOUN
ijtc-1245	67	17	before	before	ADP
ijtc-1245	67	18	and	and	CCONJ
ijtc-1245	67	19	after	after	ADP
ijtc-1245	67	20	the	the	DET
ijtc-1245	67	21	merger	merger	NOUN
ijtc-1245	67	22	and	and	CCONJ
ijtc-1245	67	23	the	the	DET
ijtc-1245	67	24	role	role	NOUN
ijtc-1245	67	25	of	of	ADP
ijtc-1245	67	26	gcg	gcg	NOUN
ijtc-1245	67	27	in	in	ADP
ijtc-1245	67	28	the	the	DET
ijtc-1245	67	29	performance	performance	NOUN
ijtc-1245	67	30	process	process	NOUN
ijtc-1245	67	31	so	so	SCONJ
ijtc-1245	67	32	that	that	SCONJ
ijtc-1245	67	33	it	it	PRON
ijtc-1245	67	34	can	can	AUX
ijtc-1245	67	35	be	be	AUX
ijtc-1245	67	36	seen	see	VERB
ijtc-1245	67	37	whether	whether	SCONJ
ijtc-1245	67	38	there	there	PRON
ijtc-1245	67	39	is	be	VERB
ijtc-1245	67	40	an	an	DET
ijtc-1245	67	41	increase	increase	NOUN
ijtc-1245	67	42	in	in	ADP
ijtc-1245	67	43	financial	financial	ADJ
ijtc-1245	67	44	and	and	CCONJ
ijtc-1245	67	45	non	non	ADJ
ijtc-1245	67	46	-	-	ADJ
ijtc-1245	67	47	financial	financial	ADJ
ijtc-1245	67	48	performance	performance	NOUN
ijtc-1245	67	49	improvement	improvement	NOUN
ijtc-1245	67	50	after	after	ADP
ijtc-1245	67	51	the	the	DET
ijtc-1245	67	52	merger	merger	NOUN
ijtc-1245	67	53	(	(	PUNCT
ijtc-1245	67	54	abu	abu	PROPN
ijtc-1245	67	55	et	et	PROPN
ijtc-1245	67	56	al	al	PROPN
ijtc-1245	67	57	.	.	PROPN
ijtc-1245	67	58	,	,	PUNCT
ijtc-1245	67	59	2022	2022	NUM
ijtc-1245	67	60	;	;	PUNCT
ijtc-1245	67	61	banafa	banafa	VERB
ijtc-1245	67	62	et	et	PROPN
ijtc-1245	67	63	al	al	PROPN
ijtc-1245	67	64	.	.	PROPN
ijtc-1245	67	65	,	,	PUNCT
ijtc-1245	67	66	2015	2015	NUM
ijtc-1245	67	67	;	;	PUNCT
ijtc-1245	67	68	kuroki	kuroki	PROPN
ijtc-1245	67	69	&	&	CCONJ
ijtc-1245	67	70	motokawa	motokawa	PROPN
ijtc-1245	67	71	,	,	PUNCT
ijtc-1245	67	72	2021	2021	NUM
ijtc-1245	67	73	)	)	PUNCT
ijtc-1245	67	74	.	.	PUNCT
ijtc-1245	68	1	method	method	NOUN
ijtc-1245	68	2	this	this	DET
ijtc-1245	68	3	study	study	NOUN
ijtc-1245	68	4	uses	use	VERB
ijtc-1245	68	5	a	a	DET
ijtc-1245	68	6	descriptive	descriptive	ADJ
ijtc-1245	68	7	approach	approach	NOUN
ijtc-1245	68	8	method	method	NOUN
ijtc-1245	68	9	,	,	PUNCT
ijtc-1245	68	10	by	by	ADP
ijtc-1245	68	11	analyzing	analyze	VERB
ijtc-1245	68	12	secondary	secondary	ADJ
ijtc-1245	68	13	data	datum	NOUN
ijtc-1245	68	14	in	in	ADP
ijtc-1245	68	15	the	the	DET
ijtc-1245	68	16	form	form	NOUN
ijtc-1245	68	17	of	of	ADP
ijtc-1245	68	18	financial	financial	ADJ
ijtc-1245	68	19	reports	report	NOUN
ijtc-1245	68	20	,	,	PUNCT
ijtc-1245	68	21	annual	annual	ADJ
ijtc-1245	68	22	reports	report	NOUN
ijtc-1245	68	23	of	of	ADP
ijtc-1245	68	24	islamic	islamic	ADJ
ijtc-1245	68	25	banks	bank	NOUN
ijtc-1245	68	26	,	,	PUNCT
ijtc-1245	68	27	and	and	CCONJ
ijtc-1245	68	28	corporate	corporate	ADJ
ijtc-1245	68	29	governance	governance	NOUN
ijtc-1245	68	30	reports	report	NOUN
ijtc-1245	68	31	before	before	ADV
ijtc-1245	68	32	and	and	CCONJ
ijtc-1245	68	33	after	after	ADP
ijtc-1245	68	34	the	the	DET
ijtc-1245	68	35	merger	merger	NOUN
ijtc-1245	68	36	into	into	ADP
ijtc-1245	68	37	pt	pt	PROPN
ijtc-1245	68	38	bsi	bsi	PROPN
ijtc-1245	68	39	,	,	PUNCT
ijtc-1245	68	40	to	to	PART
ijtc-1245	68	41	analyze	analyze	VERB
ijtc-1245	68	42	corporate	corporate	ADJ
ijtc-1245	68	43	governance	governance	NOUN
ijtc-1245	68	44	,	,	PUNCT
ijtc-1245	68	45	this	this	DET
ijtc-1245	68	46	research	research	NOUN
ijtc-1245	68	47	uses	use	VERB
ijtc-1245	68	48	five	five	NUM
ijtc-1245	68	49	gcg	gcg	NOUN
ijtc-1245	68	50	principles	principle	NOUN
ijtc-1245	68	51	,	,	PUNCT
ijtc-1245	68	52	namely	namely	ADV
ijtc-1245	68	53	:	:	PUNCT
ijtc-1245	68	54	transparency	transparency	NOUN
ijtc-1245	68	55	,	,	PUNCT
ijtc-1245	68	56	accountability	accountability	NOUN
ijtc-1245	68	57	,	,	PUNCT
ijtc-1245	68	58	responsibility	responsibility	NOUN
ijtc-1245	68	59	,	,	PUNCT
ijtc-1245	68	60	professionalism	professionalism	NOUN
ijtc-1245	68	61	and	and	CCONJ
ijtc-1245	68	62	fairness	fairness	NOUN
ijtc-1245	68	63	,	,	PUNCT
ijtc-1245	68	64	as	as	ADV
ijtc-1245	68	65	well	well	ADV
ijtc-1245	68	66	as	as	ADP
ijtc-1245	68	67	the	the	DET
ijtc-1245	68	68	cgpi	cgpi	NOUN
ijtc-1245	68	69	rating	rating	NOUN
ijtc-1245	68	70	adopted	adopt	VERB
ijtc-1245	68	71	from	from	ADP
ijtc-1245	68	72	iicg	iicg	NOUN
ijtc-1245	68	73	(	(	PUNCT
ijtc-1245	68	74	the	the	DET
ijtc-1245	68	75	indonesian	indonesian	PROPN
ijtc-1245	68	76	institute	institute	PROPN
ijtc-1245	68	77	for	for	ADP
ijtc-1245	68	78	corporate	corporate	ADJ
ijtc-1245	68	79	governance	governance	NOUN
ijtc-1245	68	80	)	)	PUNCT
ijtc-1245	68	81	,	,	PUNCT
ijtc-1245	68	82	while	while	SCONJ
ijtc-1245	68	83	measuring	measure	VERB
ijtc-1245	68	84	the	the	DET
ijtc-1245	68	85	financial	financial	ADJ
ijtc-1245	68	86	performance	performance	NOUN
ijtc-1245	68	87	of	of	ADP
ijtc-1245	68	88	indonesian	indonesian	ADJ
ijtc-1245	68	89	islamic	islamic	ADJ
ijtc-1245	68	90	banks	bank	NOUN
ijtc-1245	68	91	,	,	PUNCT
ijtc-1245	68	92	this	this	DET
ijtc-1245	68	93	study	study	NOUN
ijtc-1245	68	94	uses	use	VERB
ijtc-1245	68	95	roa	roa	PROPN
ijtc-1245	68	96	and	and	CCONJ
ijtc-1245	68	97	roe	roe	PROPN
ijtc-1245	68	98	.	.	PUNCT
ijtc-1245	69	1	the	the	DET
ijtc-1245	69	2	object	object	NOUN
ijtc-1245	69	3	of	of	ADP
ijtc-1245	69	4	this	this	DET
ijtc-1245	69	5	research	research	NOUN
ijtc-1245	69	6	is	be	AUX
ijtc-1245	69	7	three	three	NUM
ijtc-1245	69	8	state	state	NOUN
ijtc-1245	69	9	-	-	PUNCT
ijtc-1245	69	10	owned	own	VERB
ijtc-1245	69	11	banks	bank	NOUN
ijtc-1245	69	12	that	that	PRON
ijtc-1245	69	13	merged	merge	VERB
ijtc-1245	69	14	into	into	ADP
ijtc-1245	69	15	pt	pt	PROPN
ijtc-1245	69	16	bsi	bsi	PROPN
ijtc-1245	69	17	in	in	ADP
ijtc-1245	69	18	2021	2021	NUM
ijtc-1245	69	19	,	,	PUNCT
ijtc-1245	69	20	the	the	DET
ijtc-1245	69	21	three	three	NUM
ijtc-1245	69	22	banks	bank	NOUN
ijtc-1245	69	23	are	be	AUX
ijtc-1245	69	24	pt	pt	PROPN
ijtc-1245	69	25	bni	bni	PROPN
ijtc-1245	69	26	sharia	sharia	PROPN
ijtc-1245	69	27	,	,	PUNCT
ijtc-1245	69	28	pt	pt	PROPN
ijtc-1245	69	29	bri	bri	PROPN
ijtc-1245	69	30	sharia	sharia	PROPN
ijtc-1245	69	31	,	,	PUNCT
ijtc-1245	69	32	pt	pt	PROPN
ijtc-1245	69	33	bank	bank	PROPN
ijtc-1245	69	34	mandiri	mandiri	PROPN
ijtc-1245	69	35	sharia	sharia	PROPN
ijtc-1245	69	36	with	with	ADP
ijtc-1245	69	37	the	the	DET
ijtc-1245	69	38	largest	large	ADJ
ijtc-1245	69	39	share	share	NOUN
ijtc-1245	69	40	ownership	ownership	NOUN
ijtc-1245	69	41	value	value	NOUN
ijtc-1245	69	42	held	hold	VERB
ijtc-1245	69	43	by	by	ADP
ijtc-1245	69	44	bank	bank	PROPN
ijtc-1245	69	45	mandiri	mandiri	PROPN
ijtc-1245	69	46	sharia	sharia	PROPN
ijtc-1245	69	47	,	,	PUNCT
ijtc-1245	69	48	the	the	DET
ijtc-1245	69	49	data	datum	NOUN
ijtc-1245	69	50	used	use	VERB
ijtc-1245	69	51	is	be	AUX
ijtc-1245	69	52	secondary	secondary	ADJ
ijtc-1245	69	53	data	datum	NOUN
ijtc-1245	69	54	on	on	ADP
ijtc-1245	69	55	financial	financial	ADJ
ijtc-1245	69	56	and	and	CCONJ
ijtc-1245	69	57	annual	annual	ADJ
ijtc-1245	69	58	reports	report	NOUN
ijtc-1245	69	59	obtained	obtain	VERB
ijtc-1245	69	60	from	from	ADP
ijtc-1245	69	61	the	the	DET
ijtc-1245	69	62	bank	bank	PROPN
ijtc-1245	69	63	sharia	sharia	PROPN
ijtc-1245	69	64	indonesia	indonesia	PROPN
ijtc-1245	69	65	website	website	NOUN
ijtc-1245	69	66	and	and	CCONJ
ijtc-1245	69	67	islamic	islamic	ADJ
ijtc-1245	69	68	banking	banking	NOUN
ijtc-1245	69	69	performance	performance	NOUN
ijtc-1245	69	70	data	datum	NOUN
ijtc-1245	69	71	from	from	ADP
ijtc-1245	69	72	the	the	DET
ijtc-1245	69	73	ojk	ojk	NOUN
ijtc-1245	69	74	website	website	NOUN
ijtc-1245	69	75	,	,	PUNCT
ijtc-1245	69	76	the	the	DET
ijtc-1245	69	77	research	research	NOUN
ijtc-1245	69	78	sample	sample	NOUN
ijtc-1245	69	79	uses	use	VERB
ijtc-1245	69	80	the	the	DET
ijtc-1245	69	81	financial	financial	ADJ
ijtc-1245	69	82	statements	statement	NOUN
ijtc-1245	69	83	of	of	ADP
ijtc-1245	69	84	the	the	DET
ijtc-1245	69	85	three	three	NUM
ijtc-1245	69	86	banks	bank	NOUN
ijtc-1245	69	87	in	in	ADP
ijtc-1245	69	88	2019	2019	NUM
ijtc-1245	69	89	,	,	PUNCT
ijtc-1245	69	90	the	the	DET
ijtc-1245	69	91	financial	financial	ADJ
ijtc-1245	69	92	statements	statement	NOUN
ijtc-1245	69	93	of	of	ADP
ijtc-1245	69	94	pt	pt	X
ijtc-1245	69	95	bsi	bsi	PROPN
ijtc-1245	69	96	in	in	ADP
ijtc-1245	69	97	2021	2021	NUM
ijtc-1245	69	98	and	and	CCONJ
ijtc-1245	69	99	the	the	DET
ijtc-1245	69	100	financial	financial	ADJ
ijtc-1245	69	101	statements	statement	NOUN
ijtc-1245	69	102	of	of	ADP
ijtc-1245	69	103	pt	pt	X
ijtc-1245	69	104	bsi	bsi	PROPN
ijtc-1245	69	105	in	in	ADP
ijtc-1245	69	106	2022	2022	NUM
ijtc-1245	69	107	,	,	PUNCT
ijtc-1245	69	108	the	the	DET
ijtc-1245	69	109	next	next	ADJ
ijtc-1245	69	110	step	step	NOUN
ijtc-1245	69	111	is	be	AUX
ijtc-1245	69	112	to	to	PART
ijtc-1245	69	113	analyze	analyze	VERB
ijtc-1245	69	114	the	the	DET
ijtc-1245	69	115	financial	financial	ADJ
ijtc-1245	69	116	condition	condition	NOUN
ijtc-1245	69	117	of	of	ADP
ijtc-1245	69	118	banks	bank	NOUN
ijtc-1245	69	119	with	with	ADP
ijtc-1245	69	120	roa	roa	PROPN
ijtc-1245	69	121	and	and	CCONJ
ijtc-1245	69	122	roe	roe	NOUN
ijtc-1245	69	123	at	at	ADP
ijtc-1245	69	124	the	the	DET
ijtc-1245	69	125	three	three	NUM
ijtc-1245	69	126	stateowned	stateowne	VERB
ijtc-1245	69	127	enterprises	enterprise	NOUN
ijtc-1245	69	128	banks	bank	NOUN
ijtc-1245	69	129	after	after	ADP
ijtc-1245	69	130	the	the	DET
ijtc-1245	69	131	merger	merger	NOUN
ijtc-1245	69	132	into	into	ADP
ijtc-1245	69	133	pt	pt	PROPN
ijtc-1245	69	134	bsi	bsi	PROPN
ijtc-1245	69	135	.	.	PROPN
ijtc-1245	70	1	result	result	NOUN
ijtc-1245	70	2	and	and	CCONJ
ijtc-1245	70	3	discussion	discussion	NOUN
ijtc-1245	70	4	pt	pt	PROPN
ijtc-1245	70	5	bank	bank	PROPN
ijtc-1245	70	6	sharia	sharia	PROPN
ijtc-1245	70	7	indonesia	indonesia	PROPN
ijtc-1245	70	8	cgpi	cgpi	PROPN
ijtc-1245	70	9	post	post	NOUN
ijtc-1245	70	10	merger	merger	NOUN
ijtc-1245	70	11	on	on	ADP
ijtc-1245	70	12	december	december	PROPN
ijtc-1245	70	13	13	13	NUM
ijtc-1245	70	14	,	,	PUNCT
ijtc-1245	70	15	2023	2023	NUM
ijtc-1245	70	16	pt	pt	NOUN
ijtc-1245	70	17	bsi	bsi	PROPN
ijtc-1245	70	18	won	win	VERB
ijtc-1245	70	19	an	an	DET
ijtc-1245	70	20	award	award	NOUN
ijtc-1245	70	21	in	in	ADP
ijtc-1245	70	22	the	the	DET
ijtc-1245	70	23	category	category	NOUN
ijtc-1245	70	24	of	of	ADP
ijtc-1245	70	25	extraordinary	extraordinary	ADJ
ijtc-1245	70	26	sharia	sharia	PROPN
ijtc-1245	70	27	banking	banking	NOUN
ijtc-1245	70	28	company	company	NOUN
ijtc-1245	70	29	on	on	ADP
ijtc-1245	70	30	good	good	ADJ
ijtc-1245	70	31	corporate	corporate	ADJ
ijtc-1245	70	32	governance	governance	NOUN
ijtc-1245	70	33	implementation	implementation	NOUN
ijtc-1245	70	34	in	in	ADP
ijtc-1245	70	35	an	an	DET
ijtc-1245	70	36	event	event	NOUN
ijtc-1245	70	37	organized	organize	VERB
ijtc-1245	70	38	by	by	ADP
ijtc-1245	70	39	cnbc	cnbc	PROPN
ijtc-1245	70	40	indonesia	indonesia	PROPN
ijtc-1245	70	41	awards	awards	PROPN
ijtc-1245	70	42	2023	2023	NUM
ijtc-1245	70	43	,	,	PUNCT
ijtc-1245	70	44	this	this	DET
ijtc-1245	70	45	award	award	NOUN
ijtc-1245	70	46	was	be	AUX
ijtc-1245	70	47	given	give	VERB
ijtc-1245	70	48	to	to	ADP
ijtc-1245	70	49	pt	pt	PROPN
ijtc-1245	70	50	bsi	bsi	PROPN
ijtc-1245	70	51	which	which	PRON
ijtc-1245	70	52	was	be	AUX
ijtc-1245	70	53	considered	consider	VERB
ijtc-1245	70	54	successful	successful	ADJ
ijtc-1245	70	55	in	in	ADP
ijtc-1245	70	56	implementing	implement	VERB
ijtc-1245	70	57	good	good	ADJ
ijtc-1245	70	58	corporate	corporate	ADJ
ijtc-1245	70	59	governance	governance	NOUN
ijtc-1245	70	60	(	(	PUNCT
ijtc-1245	70	61	gcg	gcg	PROPN
ijtc-1245	70	62	)	)	PUNCT
ijtc-1245	70	63	well	well	ADV
ijtc-1245	70	64	based	base	VERB
ijtc-1245	70	65	on	on	ADP
ijtc-1245	70	66	five	five	NUM
ijtc-1245	70	67	principles	principle	NOUN
ijtc-1245	70	68	namely	namely	ADV
ijtc-1245	70	69	transparency	transparency	NOUN
ijtc-1245	70	70	,	,	PUNCT
ijtc-1245	70	71	accountability	accountability	NOUN
ijtc-1245	70	72	,	,	PUNCT
ijtc-1245	70	73	responsibility	responsibility	NOUN
ijtc-1245	70	74	,	,	PUNCT
ijtc-1245	70	75	independence	independence	NOUN
ijtc-1245	70	76	,	,	PUNCT
ijtc-1245	70	77	and	and	CCONJ
ijtc-1245	70	78	equality	equality	NOUN
ijtc-1245	70	79	and	and	CCONJ
ijtc-1245	70	80	fairness	fairness	NOUN
ijtc-1245	70	81	.	.	PUNCT
ijtc-1245	71	1	the	the	DET
ijtc-1245	71	2	reporting	reporting	NOUN
ijtc-1245	71	3	and	and	CCONJ
ijtc-1245	71	4	implementation	implementation	NOUN
ijtc-1245	71	5	of	of	ADP
ijtc-1245	71	6	gcg	gcg	NOUN
ijtc-1245	71	7	at	at	ADP
ijtc-1245	71	8	pt	pt	PROPN
ijtc-1245	71	9	bsi	bsi	PROPN
ijtc-1245	71	10	is	be	AUX
ijtc-1245	71	11	in	in	ADP
ijtc-1245	71	12	accordance	accordance	NOUN
ijtc-1245	71	13	with	with	ADP
ijtc-1245	71	14	the	the	DET
ijtc-1245	71	15	regulations	regulation	NOUN
ijtc-1245	71	16	contained	contain	VERB
ijtc-1245	71	17	in	in	ADP
ijtc-1245	71	18	the	the	DET
ijtc-1245	71	19	ojk	ojk	NOUN
ijtc-1245	71	20	through	through	ADP
ijtc-1245	71	21	bank	bank	PROPN
ijtc-1245	71	22	indonesia	indonesia	PROPN
ijtc-1245	71	23	regulation	regulation	PROPN
ijtc-1245	71	24	number	number	NOUN
ijtc-1245	71	25	11/33	11/33	NUM
ijtc-1245	71	26	/	/	SYM
ijtc-1245	71	27	pbi/2009	pbi/2009	NOUN
ijtc-1245	71	28	,	,	PUNCT
ijtc-1245	71	29	pojk	pojk	PROPN
ijtc-1245	71	30	number	number	NOUN
ijtc-1245	71	31	8	8	NUM
ijtc-1245	71	32	/	/	SYM
ijtc-1245	71	33	pojk.03/2014	pojk.03/2014	NOUN
ijtc-1245	71	34	and	and	CCONJ
ijtc-1245	71	35	seojk	seojk	NOUN
ijtc-1245	71	36	number	number	NOUN
ijtc-1245	71	37	10/	10/	NUM
ijtc-1245	71	38	seojk.03/2014	seojk.03/2014	PROPN
ijtc-1245	71	39	concerning	concern	VERB
ijtc-1245	71	40	health	health	NOUN
ijtc-1245	71	41	level	level	NOUN
ijtc-1245	71	42	assessment	assessment	NOUN
ijtc-1245	71	43	of	of	ADP
ijtc-1245	71	44	sharia	sharia	PROPN
ijtc-1245	71	45	commercial	commercial	ADJ
ijtc-1245	71	46	banks	bank	NOUN
ijtc-1245	71	47	and	and	CCONJ
ijtc-1245	71	48	sharia	sharia	PROPN
ijtc-1245	71	49	business	business	NOUN
ijtc-1245	71	50	units	unit	NOUN
ijtc-1245	71	51	in	in	ADP
ijtc-1245	71	52	this	this	DET
ijtc-1245	71	53	case	case	NOUN
ijtc-1245	71	54	pt	pt	X
ijtc-1245	71	55	bsi	bsi	PROPN
ijtc-1245	71	56	implements	implement	NOUN
ijtc-1245	71	57	gcg	gcg	VERB
ijtc-1245	71	58	self	self	NOUN
ijtc-1245	71	59	-	-	PUNCT
ijtc-1245	71	60	assessment	assessment	NOUN
ijtc-1245	71	61	.	.	PUNCT
ijtc-1245	72	1	pt	pt	PROPN
ijtc-1245	72	2	bsi	bsi	PROPN
ijtc-1245	72	3	's	's	PART
ijtc-1245	72	4	self	self	NOUN
ijtc-1245	72	5	-	-	PUNCT
ijtc-1245	72	6	assessment	assessment	NOUN
ijtc-1245	72	7	is	be	AUX
ijtc-1245	72	8	carried	carry	VERB
ijtc-1245	72	9	out	out	ADP
ijtc-1245	72	10	every	every	DET
ijtc-1245	72	11	semester	semester	NOUN
ijtc-1245	72	12	,	,	PUNCT
ijtc-1245	72	13	namely	namely	ADV
ijtc-1245	72	14	at	at	ADP
ijtc-1245	72	15	the	the	DET
ijtc-1245	72	16	end	end	NOUN
ijtc-1245	72	17	of	of	ADP
ijtc-1245	72	18	the	the	DET
ijtc-1245	72	19	june	june	PROPN
ijtc-1245	72	20	and	and	CCONJ
ijtc-1245	72	21	december	december	PROPN
ijtc-1245	72	22	periods	period	NOUN
ijtc-1245	72	23	,	,	PUNCT
ijtc-1245	72	24	and	and	CCONJ
ijtc-1245	72	25	the	the	DET
ijtc-1245	72	26	gcg	gcg	NOUN
ijtc-1245	72	27	self	self	NOUN
ijtc-1245	72	28	-	-	PUNCT
ijtc-1245	72	29	assessment	assessment	NOUN
ijtc-1245	72	30	results	result	NOUN
ijtc-1245	72	31	are	be	AUX
ijtc-1245	72	32	grouped	group	VERB
ijtc-1245	72	33	into	into	ADP
ijtc-1245	72	34	5	5	NUM
ijtc-1245	72	35	(	(	PUNCT
ijtc-1245	72	36	five	five	NUM
ijtc-1245	72	37	)	)	PUNCT
ijtc-1245	72	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1245	72	39	implementation	implementation	NOUN
ijtc-1245	72	40	of	of	ADP
ijtc-1245	72	41	good	good	ADJ
ijtc-1245	72	42	corporate	corporate	ADJ
ijtc-1245	72	43	governance	governance	NOUN
ijtc-1245	72	44	in	in	ADP
ijtc-1245	72	45	supporting	support	VERB
ijtc-1245	72	46	financial	financial	ADJ
ijtc-1245	72	47	performance	performance	NOUN
ijtc-1245	72	48	of	of	ADP
ijtc-1245	72	49	indonesian	indonesian	ADJ
ijtc-1245	72	50	islamic	islamic	ADJ
ijtc-1245	72	51	banking	banking	PROPN
ijtc-1245	72	52	post	post	PROPN
ijtc-1245	72	53	merger	merger	PROPN
ijtc-1245	72	54	veni	veni	PROPN
ijtc-1245	72	55	,	,	PUNCT
ijtc-1245	72	56	sucipto	sucipto	ADJ
ijtc-1245	72	57	,	,	PUNCT
ijtc-1245	72	58	and	and	CCONJ
ijtc-1245	72	59	sulistyowati	sulistyowati	PROPN
ijtc-1245	72	60	610	610	NUM
ijtc-1245	72	61	|	|	ADV
ijtc-1245	72	62	ilomata	ilomata	PROPN
ijtc-1245	72	63	international	international	ADJ
ijtc-1245	72	64	journal	journal	NOUN
ijtc-1245	72	65	of	of	ADP
ijtc-1245	72	66	tax	tax	PROPN
ijtc-1245	72	67	&	&	CCONJ
ijtc-1245	72	68	accounting	account	VERB
ijtc-1245	72	69	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1245	72	70	categories	category	NOUN
ijtc-1245	72	71	,	,	PUNCT
ijtc-1245	72	72	namely	namely	ADV
ijtc-1245	72	73	rank	rank	VERB
ijtc-1245	72	74	1	1	NUM
ijtc-1245	72	75	(	(	PUNCT
ijtc-1245	72	76	first	first	ADJ
ijtc-1245	72	77	)	)	PUNCT
ijtc-1245	72	78	,	,	PUNCT
ijtc-1245	72	79	rank	rank	NOUN
ijtc-1245	72	80	2	2	NUM
ijtc-1245	72	81	(	(	PUNCT
ijtc-1245	72	82	second	second	ADJ
ijtc-1245	72	83	)	)	PUNCT
ijtc-1245	72	84	,	,	PUNCT
ijtc-1245	72	85	rank	rank	NOUN
ijtc-1245	72	86	3	3	NUM
ijtc-1245	72	87	(	(	PUNCT
ijtc-1245	72	88	third	third	ADJ
ijtc-1245	72	89	)	)	PUNCT
ijtc-1245	72	90	,	,	PUNCT
ijtc-1245	72	91	rank	rank	NOUN
ijtc-1245	72	92	4	4	NUM
ijtc-1245	72	93	(	(	PUNCT
ijtc-1245	72	94	fourth	fourth	ADJ
ijtc-1245	72	95	)	)	PUNCT
ijtc-1245	72	96	,	,	PUNCT
ijtc-1245	72	97	and	and	CCONJ
ijtc-1245	72	98	rank	rank	VERB
ijtc-1245	72	99	5	5	NUM
ijtc-1245	72	100	(	(	PUNCT
ijtc-1245	72	101	fifth	fifth	ADJ
ijtc-1245	72	102	)	)	PUNCT
ijtc-1245	72	103	.	.	PUNCT
ijtc-1245	73	1	in	in	ADP
ijtc-1245	73	2	semester	semester	PROPN
ijtc-1245	73	3	ii-2022	ii-2022	NOUN
ijtc-1245	73	4	,	,	PUNCT
ijtc-1245	73	5	the	the	DET
ijtc-1245	73	6	results	result	NOUN
ijtc-1245	73	7	of	of	ADP
ijtc-1245	73	8	bsi	bsi	PROPN
ijtc-1245	73	9	's	's	PART
ijtc-1245	73	10	gcg	gcg	NOUN
ijtc-1245	73	11	assessment	assessment	NOUN
ijtc-1245	73	12	received	receive	VERB
ijtc-1245	73	13	a	a	DET
ijtc-1245	73	14	score	score	NOUN
ijtc-1245	73	15	of	of	ADP
ijtc-1245	73	16	2	2	NUM
ijtc-1245	73	17	(	(	PUNCT
ijtc-1245	73	18	good	good	NOUN
ijtc-1245	73	19	)	)	PUNCT
ijtc-1245	73	20	,	,	PUNCT
ijtc-1245	73	21	which	which	PRON
ijtc-1245	73	22	means	mean	VERB
ijtc-1245	73	23	that	that	SCONJ
ijtc-1245	73	24	the	the	DET
ijtc-1245	73	25	implementation	implementation	NOUN
ijtc-1245	73	26	of	of	ADP
ijtc-1245	73	27	pt	pt	PROPN
ijtc-1245	73	28	bsi	bsi	PROPN
ijtc-1245	73	29	's	's	PART
ijtc-1245	73	30	gcg	gcg	NOUN
ijtc-1245	73	31	in	in	ADP
ijtc-1245	73	32	semester	semester	NOUN
ijtc-1245	73	33	ii-2022	ii-2022	NOUN
ijtc-1245	73	34	is	be	AUX
ijtc-1245	73	35	quite	quite	ADV
ijtc-1245	73	36	stable	stable	ADJ
ijtc-1245	73	37	compared	compare	VERB
ijtc-1245	73	38	to	to	ADP
ijtc-1245	73	39	the	the	DET
ijtc-1245	73	40	assessment	assessment	NOUN
ijtc-1245	73	41	in	in	ADP
ijtc-1245	73	42	semester	semester	NOUN
ijtc-1245	73	43	i-2022	i-2022	PROPN
ijtc-1245	73	44	,	,	PUNCT
ijtc-1245	73	45	this	this	DET
ijtc-1245	73	46	score	score	NOUN
ijtc-1245	73	47	of	of	ADP
ijtc-1245	73	48	2	2	NUM
ijtc-1245	73	49	(	(	PUNCT
ijtc-1245	73	50	good	good	ADJ
ijtc-1245	73	51	)	)	PUNCT
ijtc-1245	73	52	was	be	AUX
ijtc-1245	73	53	obtained	obtain	VERB
ijtc-1245	73	54	by	by	ADP
ijtc-1245	73	55	pt	pt	X
ijtc-1245	73	56	bsi	bsi	PROPN
ijtc-1245	73	57	for	for	ADP
ijtc-1245	73	58	a	a	DET
ijtc-1245	73	59	complete	complete	ADJ
ijtc-1245	73	60	governance	governance	NOUN
ijtc-1245	73	61	structure	structure	NOUN
ijtc-1245	73	62	and	and	CCONJ
ijtc-1245	73	63	infrastructure	infrastructure	NOUN
ijtc-1245	73	64	,	,	PUNCT
ijtc-1245	73	65	a	a	DET
ijtc-1245	73	66	governance	governance	NOUN
ijtc-1245	73	67	process	process	NOUN
ijtc-1245	73	68	whose	whose	DET
ijtc-1245	73	69	implementation	implementation	NOUN
ijtc-1245	73	70	is	be	AUX
ijtc-1245	73	71	in	in	ADP
ijtc-1245	73	72	accordance	accordance	NOUN
ijtc-1245	73	73	with	with	ADP
ijtc-1245	73	74	the	the	DET
ijtc-1245	73	75	provisions	provision	NOUN
ijtc-1245	73	76	reflected	reflect	VERB
ijtc-1245	73	77	in	in	ADP
ijtc-1245	73	78	the	the	DET
ijtc-1245	73	79	fulfillment	fulfillment	NOUN
ijtc-1245	73	80	and	and	CCONJ
ijtc-1245	73	81	implementation	implementation	NOUN
ijtc-1245	73	82	of	of	ADP
ijtc-1245	73	83	obligations	obligation	NOUN
ijtc-1245	73	84	to	to	ADP
ijtc-1245	73	85	all	all	DET
ijtc-1245	73	86	stakeholders	stakeholder	NOUN
ijtc-1245	73	87	,	,	PUNCT
ijtc-1245	73	88	and	and	CCONJ
ijtc-1245	73	89	another	another	DET
ijtc-1245	73	90	example	example	NOUN
ijtc-1245	73	91	of	of	ADP
ijtc-1245	73	92	implementing	implement	VERB
ijtc-1245	73	93	good	good	ADJ
ijtc-1245	73	94	governance	governance	NOUN
ijtc-1245	73	95	is	be	AUX
ijtc-1245	73	96	the	the	DET
ijtc-1245	73	97	implementation	implementation	NOUN
ijtc-1245	73	98	of	of	ADP
ijtc-1245	73	99	iso	iso	NOUN
ijtc-1245	73	100	37391	37391	NUM
ijtc-1245	73	101	standard:2021	standard:2021	NOUN
ijtc-1245	73	102	compliance	compliance	NOUN
ijtc-1245	73	103	management	management	NOUN
ijtc-1245	73	104	system	system	NOUN
ijtc-1245	73	105	for	for	ADP
ijtc-1245	73	106	the	the	DET
ijtc-1245	73	107	scope	scope	NOUN
ijtc-1245	73	108	of	of	ADP
ijtc-1245	73	109	anti	anti	ADJ
ijtc-1245	73	110	-	-	ADJ
ijtc-1245	73	111	money	money	ADJ
ijtc-1245	73	112	laundering	laundering	NOUN
ijtc-1245	73	113	,	,	PUNCT
ijtc-1245	73	114	anti	anti	ADJ
ijtc-1245	73	115	-	-	ADJ
ijtc-1245	73	116	money	money	ADJ
ijtc-1245	73	117	laundering	laundering	NOUN
ijtc-1245	73	118	and	and	CCONJ
ijtc-1245	73	119	prevention	prevention	NOUN
ijtc-1245	73	120	of	of	ADP
ijtc-1245	73	121	financing	financing	NOUN
ijtc-1245	73	122	of	of	ADP
ijtc-1245	73	123	terrorism	terrorism	NOUN
ijtc-1245	73	124	.	.	PUNCT
ijtc-1245	74	1	the	the	DET
ijtc-1245	74	2	last	last	ADJ
ijtc-1245	74	3	indicator	indicator	NOUN
ijtc-1245	74	4	that	that	PRON
ijtc-1245	74	5	helps	help	VERB
ijtc-1245	74	6	in	in	ADP
ijtc-1245	74	7	the	the	DET
ijtc-1245	74	8	assessment	assessment	NOUN
ijtc-1245	74	9	is	be	AUX
ijtc-1245	74	10	the	the	DET
ijtc-1245	74	11	governance	governance	NOUN
ijtc-1245	74	12	result	result	VERB
ijtc-1245	74	13	itself	itself	PRON
ijtc-1245	74	14	in	in	ADP
ijtc-1245	74	15	the	the	DET
ijtc-1245	74	16	form	form	NOUN
ijtc-1245	74	17	of	of	ADP
ijtc-1245	74	18	the	the	DET
ijtc-1245	74	19	achievement	achievement	NOUN
ijtc-1245	74	20	of	of	ADP
ijtc-1245	74	21	the	the	DET
ijtc-1245	74	22	main	main	ADJ
ijtc-1245	74	23	indicators	indicator	NOUN
ijtc-1245	74	24	of	of	ADP
ijtc-1245	74	25	the	the	DET
ijtc-1245	74	26	bank	bank	NOUN
ijtc-1245	74	27	's	's	PART
ijtc-1245	74	28	financial	financial	ADJ
ijtc-1245	74	29	performance	performance	NOUN
ijtc-1245	74	30	in	in	ADP
ijtc-1245	74	31	2021	2021	NUM
ijtc-1245	74	32	and	and	CCONJ
ijtc-1245	74	33	2022	2022	NUM
ijtc-1245	74	34	,	,	PUNCT
ijtc-1245	74	35	as	as	ADV
ijtc-1245	74	36	well	well	ADV
ijtc-1245	74	37	as	as	ADP
ijtc-1245	74	38	a	a	DET
ijtc-1245	74	39	form	form	NOUN
ijtc-1245	74	40	of	of	ADP
ijtc-1245	74	41	nonfinancial	nonfinancial	ADJ
ijtc-1245	74	42	achievement	achievement	NOUN
ijtc-1245	74	43	in	in	ADP
ijtc-1245	74	44	the	the	DET
ijtc-1245	74	45	form	form	NOUN
ijtc-1245	74	46	of	of	ADP
ijtc-1245	74	47	awards	award	NOUN
ijtc-1245	74	48	received	receive	VERB
ijtc-1245	74	49	by	by	ADP
ijtc-1245	74	50	pt	pt	PROPN
ijtc-1245	74	51	bsi	bsi	PROPN
ijtc-1245	74	52	in	in	ADP
ijtc-1245	74	53	2021	2021	NUM
ijtc-1245	74	54	and	and	CCONJ
ijtc-1245	74	55	2022	2022	NUM
ijtc-1245	74	56	.	.	PUNCT
ijtc-1245	75	1	(	(	PUNCT
ijtc-1245	75	2	laporan	laporan	ADJ
ijtc-1245	75	3	keuangan	keuangan	PROPN
ijtc-1245	75	4	pt	pt	PROPN
ijtc-1245	75	5	.	.	PROPN
ijtc-1245	75	6	bsi	bsi	PROPN
ijtc-1245	75	7	tahun	tahun	PROPN
ijtc-1245	75	8	2022	2022	NUM
ijtc-1245	75	9	,	,	PUNCT
ijtc-1245	75	10	2022	2022	NUM
ijtc-1245	75	11	)	)	PUNCT
ijtc-1245	75	12	it	it	PRON
ijtc-1245	75	13	can	can	AUX
ijtc-1245	75	14	be	be	AUX
ijtc-1245	75	15	concluded	conclude	VERB
ijtc-1245	75	16	that	that	SCONJ
ijtc-1245	75	17	the	the	DET
ijtc-1245	75	18	things	thing	NOUN
ijtc-1245	75	19	that	that	PRON
ijtc-1245	75	20	support	support	VERB
ijtc-1245	75	21	and	and	CCONJ
ijtc-1245	75	22	can	can	AUX
ijtc-1245	75	23	be	be	AUX
ijtc-1245	75	24	an	an	DET
ijtc-1245	75	25	opportunity	opportunity	NOUN
ijtc-1245	75	26	for	for	SCONJ
ijtc-1245	75	27	the	the	DET
ijtc-1245	75	28	development	development	NOUN
ijtc-1245	75	29	of	of	ADP
ijtc-1245	75	30	gcg	gcg	PROPN
ijtc-1245	75	31	assessment	assessment	NOUN
ijtc-1245	75	32	in	in	ADP
ijtc-1245	75	33	the	the	DET
ijtc-1245	75	34	future	future	NOUN
ijtc-1245	75	35	are	be	AUX
ijtc-1245	75	36	in	in	ADP
ijtc-1245	75	37	the	the	DET
ijtc-1245	75	38	governance	governance	NOUN
ijtc-1245	75	39	structure	structure	NOUN
ijtc-1245	75	40	which	which	PRON
ijtc-1245	75	41	includes	include	VERB
ijtc-1245	75	42	the	the	DET
ijtc-1245	75	43	assessment	assessment	NOUN
ijtc-1245	75	44	of	of	ADP
ijtc-1245	75	45	shareholders	shareholder	NOUN
ijtc-1245	75	46	,	,	PUNCT
ijtc-1245	75	47	board	board	NOUN
ijtc-1245	75	48	of	of	ADP
ijtc-1245	75	49	commissioners	commissioner	NOUN
ijtc-1245	75	50	,	,	PUNCT
ijtc-1245	75	51	board	board	NOUN
ijtc-1245	75	52	of	of	ADP
ijtc-1245	75	53	directors	director	NOUN
ijtc-1245	75	54	,	,	PUNCT
ijtc-1245	75	55	and	and	CCONJ
ijtc-1245	75	56	the	the	DET
ijtc-1245	75	57	person	person	NOUN
ijtc-1245	75	58	in	in	ADP
ijtc-1245	75	59	charge	charge	NOUN
ijtc-1245	75	60	of	of	ADP
ijtc-1245	75	61	functional	functional	ADJ
ijtc-1245	75	62	management	management	NOUN
ijtc-1245	75	63	,	,	PUNCT
ijtc-1245	75	64	while	while	SCONJ
ijtc-1245	75	65	the	the	DET
ijtc-1245	75	66	assessment	assessment	NOUN
ijtc-1245	75	67	indicators	indicator	NOUN
ijtc-1245	75	68	on	on	ADP
ijtc-1245	75	69	the	the	DET
ijtc-1245	75	70	governance	governance	NOUN
ijtc-1245	75	71	process	process	NOUN
ijtc-1245	75	72	include	include	VERB
ijtc-1245	75	73	the	the	DET
ijtc-1245	75	74	effectiveness	effectiveness	NOUN
ijtc-1245	75	75	of	of	ADP
ijtc-1245	75	76	systems	system	NOUN
ijtc-1245	75	77	and	and	CCONJ
ijtc-1245	75	78	mechanisms	mechanism	NOUN
ijtc-1245	75	79	in	in	ADP
ijtc-1245	75	80	managing	manage	VERB
ijtc-1245	75	81	business	business	NOUN
ijtc-1245	75	82	model	model	NOUN
ijtc-1245	75	83	changes	change	NOUN
ijtc-1245	75	84	,	,	PUNCT
ijtc-1245	75	85	and	and	CCONJ
ijtc-1245	75	86	the	the	DET
ijtc-1245	75	87	assessment	assessment	NOUN
ijtc-1245	75	88	indicators	indicator	NOUN
ijtc-1245	75	89	on	on	ADP
ijtc-1245	75	90	governance	governance	NOUN
ijtc-1245	75	91	results	result	NOUN
ijtc-1245	75	92	include	include	VERB
ijtc-1245	75	93	financial	financial	ADJ
ijtc-1245	75	94	performance	performance	NOUN
ijtc-1245	75	95	and	and	CCONJ
ijtc-1245	75	96	non	non	ADJ
ijtc-1245	75	97	-	-	ADJ
ijtc-1245	75	98	financial	financial	ADJ
ijtc-1245	75	99	performance	performance	NOUN
ijtc-1245	75	100	.	.	PUNCT
ijtc-1245	76	1	in	in	ADP
ijtc-1245	76	2	2021	2021	NUM
ijtc-1245	76	3	pt	pt	PROPN
ijtc-1245	76	4	bsi	bsi	PROPN
ijtc-1245	76	5	received	receive	VERB
ijtc-1245	76	6	a	a	DET
ijtc-1245	76	7	score	score	NOUN
ijtc-1245	76	8	of	of	ADP
ijtc-1245	76	9	88.89	88.89	NUM
ijtc-1245	76	10	and	and	CCONJ
ijtc-1245	76	11	in	in	ADP
ijtc-1245	76	12	2022	2022	NUM
ijtc-1245	76	13	pt	pt	PROPN
ijtc-1245	76	14	bsi	bsi	PROPN
ijtc-1245	76	15	received	receive	VERB
ijtc-1245	76	16	a	a	DET
ijtc-1245	76	17	score	score	NOUN
ijtc-1245	76	18	of	of	ADP
ijtc-1245	76	19	90	90	NUM
ijtc-1245	76	20	which	which	PRON
ijtc-1245	76	21	means	mean	VERB
ijtc-1245	76	22	that	that	SCONJ
ijtc-1245	76	23	pt	pt	PROPN
ijtc-1245	76	24	bsi	bsi	PROPN
ijtc-1245	76	25	is	be	AUX
ijtc-1245	76	26	a	a	DET
ijtc-1245	76	27	highly	highly	ADV
ijtc-1245	76	28	trusted	trust	VERB
ijtc-1245	76	29	islamic	islamic	ADJ
ijtc-1245	76	30	bank	bank	PROPN
ijtc-1245	76	31	in	in	ADP
ijtc-1245	76	32	the	the	DET
ijtc-1245	76	33	corporate	corporate	ADJ
ijtc-1245	76	34	governance	governance	NOUN
ijtc-1245	76	35	perception	perception	NOUN
ijtc-1245	76	36	index	index	NOUN
ijtc-1245	76	37	(	(	PUNCT
ijtc-1245	76	38	cgpi	cgpi	NOUN
ijtc-1245	76	39	)	)	PUNCT
ijtc-1245	76	40	assessment	assessment	NOUN
ijtc-1245	76	41	organized	organize	VERB
ijtc-1245	76	42	by	by	ADP
ijtc-1245	76	43	the	the	DET
ijtc-1245	76	44	indonesian	indonesian	PROPN
ijtc-1245	76	45	institute	institute	PROPN
ijtc-1245	76	46	for	for	ADP
ijtc-1245	76	47	corporate	corporate	ADJ
ijtc-1245	76	48	governance	governance	NOUN
ijtc-1245	76	49	(	(	PUNCT
ijtc-1245	76	50	iicg	iicg	NOUN
ijtc-1245	76	51	)	)	PUNCT
ijtc-1245	76	52	,	,	PUNCT
ijtc-1245	76	53	this	this	PRON
ijtc-1245	76	54	is	be	AUX
ijtc-1245	76	55	a	a	DET
ijtc-1245	76	56	good	good	ADJ
ijtc-1245	76	57	achievement	achievement	NOUN
ijtc-1245	76	58	both	both	CCONJ
ijtc-1245	76	59	financially	financially	ADV
ijtc-1245	76	60	and	and	CCONJ
ijtc-1245	76	61	non	non	ADJ
ijtc-1245	76	62	-	-	ADJ
ijtc-1245	76	63	financially	financially	ADV
ijtc-1245	76	64	and	and	CCONJ
ijtc-1245	76	65	is	be	AUX
ijtc-1245	76	66	real	real	ADJ
ijtc-1245	76	67	evidence	evidence	NOUN
ijtc-1245	76	68	not	not	PART
ijtc-1245	76	69	only	only	ADV
ijtc-1245	76	70	based	base	VERB
ijtc-1245	76	71	on	on	ADP
ijtc-1245	76	72	self	self	NOUN
ijtc-1245	76	73	-	-	PUNCT
ijtc-1245	76	74	assessment	assessment	NOUN
ijtc-1245	76	75	.	.	PUNCT
ijtc-1245	77	1	the	the	DET
ijtc-1245	77	2	implementation	implementation	NOUN
ijtc-1245	77	3	of	of	ADP
ijtc-1245	77	4	gcg	gcg	NOUN
ijtc-1245	77	5	in	in	ADP
ijtc-1245	77	6	all	all	DET
ijtc-1245	77	7	aspects	aspect	NOUN
ijtc-1245	77	8	of	of	ADP
ijtc-1245	77	9	work	work	NOUN
ijtc-1245	77	10	at	at	ADP
ijtc-1245	77	11	pt	pt	PROPN
ijtc-1245	77	12	bsi	bsi	PROPN
ijtc-1245	77	13	has	have	AUX
ijtc-1245	77	14	yielded	yield	VERB
ijtc-1245	77	15	positive	positive	ADJ
ijtc-1245	77	16	results	result	NOUN
ijtc-1245	77	17	,	,	PUNCT
ijtc-1245	77	18	especially	especially	ADV
ijtc-1245	77	19	the	the	DET
ijtc-1245	77	20	net	net	ADJ
ijtc-1245	77	21	profit	profit	NOUN
ijtc-1245	77	22	which	which	PRON
ijtc-1245	77	23	was	be	AUX
ijtc-1245	77	24	recorded	record	VERB
ijtc-1245	77	25	at	at	ADP
ijtc-1245	77	26	31.04	31.04	NUM
ijtc-1245	77	27	percent	percent	NOUN
ijtc-1245	77	28	year	year	NOUN
ijtc-1245	77	29	on	on	ADP
ijtc-1245	77	30	year	year	NOUN
ijtc-1245	77	31	to	to	PART
ijtc-1245	77	32	idr	idr	VERB
ijtc-1245	77	33	4.20	4.20	NUM
ijtc-1245	77	34	trillion	trillion	NUM
ijtc-1245	77	35	and	and	CCONJ
ijtc-1245	77	36	there	there	PRON
ijtc-1245	77	37	was	be	VERB
ijtc-1245	77	38	an	an	DET
ijtc-1245	77	39	increase	increase	NOUN
ijtc-1245	77	40	in	in	ADP
ijtc-1245	77	41	assets	asset	NOUN
ijtc-1245	77	42	of	of	ADP
ijtc-1245	77	43	14.23	14.23	NUM
ijtc-1245	77	44	percent	percent	NOUN
ijtc-1245	77	45	year	year	NOUN
ijtc-1245	77	46	on	on	ADP
ijtc-1245	77	47	year	year	NOUN
ijtc-1245	77	48	with	with	ADP
ijtc-1245	77	49	an	an	DET
ijtc-1245	77	50	acquisition	acquisition	NOUN
ijtc-1245	77	51	figure	figure	NOUN
ijtc-1245	77	52	of	of	ADP
ijtc-1245	77	53	idr	idr	PROPN
ijtc-1245	77	54	319.85	319.85	NUM
ijtc-1245	77	55	trillion	trillion	NUM
ijtc-1245	77	56	in	in	ADP
ijtc-1245	77	57	the	the	DET
ijtc-1245	77	58	third	third	ADJ
ijtc-1245	77	59	quarter	quarter	NOUN
ijtc-1245	77	60	of	of	ADP
ijtc-1245	77	61	2023	2023	NUM
ijtc-1245	77	62	.	.	PUNCT
ijtc-1245	78	1	in	in	ADP
ijtc-1245	78	2	terms	term	NOUN
ijtc-1245	78	3	of	of	ADP
ijtc-1245	78	4	sustainable	sustainable	ADJ
ijtc-1245	78	5	financing	financing	NOUN
ijtc-1245	78	6	distribution	distribution	NOUN
ijtc-1245	78	7	,	,	PUNCT
ijtc-1245	78	8	bsi	bsi	PROPN
ijtc-1245	78	9	also	also	ADV
ijtc-1245	78	10	continued	continue	VERB
ijtc-1245	78	11	to	to	PART
ijtc-1245	78	12	increase	increase	VERB
ijtc-1245	78	13	until	until	ADP
ijtc-1245	78	14	the	the	DET
ijtc-1245	78	15	third	third	ADJ
ijtc-1245	78	16	quarter	quarter	NOUN
ijtc-1245	78	17	of	of	ADP
ijtc-1245	78	18	2023	2023	NUM
ijtc-1245	78	19	with	with	ADP
ijtc-1245	78	20	an	an	DET
ijtc-1245	78	21	acquisition	acquisition	NOUN
ijtc-1245	78	22	figure	figure	NOUN
ijtc-1245	78	23	of	of	ADP
ijtc-1245	78	24	idr	idr	PROPN
ijtc-1245	78	25	53.6	53.6	NUM
ijtc-1245	78	26	trillion	trillion	NUM
ijtc-1245	78	27	dominated	dominate	VERB
ijtc-1245	78	28	by	by	ADP
ijtc-1245	78	29	msme	msme	NOUN
ijtc-1245	78	30	of	of	ADP
ijtc-1245	78	31	idr	idr	PROPN
ijtc-1245	78	32	43.4	43.4	NUM
ijtc-1245	78	33	trillion	trillion	NUM
ijtc-1245	78	34	and	and	CCONJ
ijtc-1245	78	35	green	green	ADJ
ijtc-1245	78	36	financing	financing	NOUN
ijtc-1245	78	37	of	of	ADP
ijtc-1245	78	38	idr	idr	PROPN
ijtc-1245	78	39	10.2	10.2	NUM
ijtc-1245	78	40	trillion	trillion	NUM
ijtc-1245	78	41	.	.	PUNCT
ijtc-1245	79	1	with	with	ADP
ijtc-1245	79	2	this	this	DET
ijtc-1245	79	3	good	good	ADJ
ijtc-1245	79	4	performance	performance	NOUN
ijtc-1245	79	5	,	,	PUNCT
ijtc-1245	79	6	consumer	consumer	NOUN
ijtc-1245	79	7	confidence	confidence	NOUN
ijtc-1245	79	8	continues	continue	VERB
ijtc-1245	79	9	to	to	PART
ijtc-1245	79	10	increase	increase	VERB
ijtc-1245	79	11	,	,	PUNCT
ijtc-1245	79	12	especially	especially	ADV
ijtc-1245	79	13	after	after	ADP
ijtc-1245	79	14	the	the	DET
ijtc-1245	79	15	merger	merger	NOUN
ijtc-1245	79	16	,	,	PUNCT
ijtc-1245	79	17	the	the	DET
ijtc-1245	79	18	number	number	NOUN
ijtc-1245	79	19	of	of	ADP
ijtc-1245	79	20	customers	customer	NOUN
ijtc-1245	79	21	has	have	AUX
ijtc-1245	79	22	reached	reach	VERB
ijtc-1245	79	23	19.22	19.22	NUM
ijtc-1245	79	24	million	million	NUM
ijtc-1245	79	25	customers	customer	NOUN
ijtc-1245	79	26	or	or	CCONJ
ijtc-1245	79	27	with	with	ADP
ijtc-1245	79	28	a	a	DET
ijtc-1245	79	29	growth	growth	NOUN
ijtc-1245	79	30	rate	rate	NOUN
ijtc-1245	79	31	of	of	ADP
ijtc-1245	79	32	10.9	10.9	NUM
ijtc-1245	79	33	percent	percent	NOUN
ijtc-1245	79	34	year	year	NOUN
ijtc-1245	79	35	on	on	ADP
ijtc-1245	79	36	year	year	NOUN
ijtc-1245	79	37	,	,	PUNCT
ijtc-1245	79	38	the	the	DET
ijtc-1245	79	39	increase	increase	NOUN
ijtc-1245	79	40	in	in	ADP
ijtc-1245	79	41	the	the	DET
ijtc-1245	79	42	number	number	NOUN
ijtc-1245	79	43	of	of	ADP
ijtc-1245	79	44	customers	customer	NOUN
ijtc-1245	79	45	also	also	ADV
ijtc-1245	79	46	has	have	VERB
ijtc-1245	79	47	an	an	DET
ijtc-1245	79	48	impact	impact	NOUN
ijtc-1245	79	49	on	on	ADP
ijtc-1245	79	50	the	the	DET
ijtc-1245	79	51	increase	increase	NOUN
ijtc-1245	79	52	in	in	ADP
ijtc-1245	79	53	bsi	bsi	PROPN
ijtc-1245	79	54	mobile	mobile	ADJ
ijtc-1245	79	55	users	user	NOUN
ijtc-1245	79	56	,	,	PUNCT
ijtc-1245	79	57	until	until	SCONJ
ijtc-1245	79	58	the	the	DET
ijtc-1245	79	59	third	third	ADJ
ijtc-1245	79	60	quarter	quarter	NOUN
ijtc-1245	79	61	of	of	ADP
ijtc-1245	79	62	2023	2023	NUM
ijtc-1245	79	63	registered	register	VERB
ijtc-1245	79	64	users	user	NOUN
ijtc-1245	79	65	on	on	ADP
ijtc-1245	79	66	bsi	bsi	PROPN
ijtc-1245	79	67	mobile	mobile	NOUN
ijtc-1245	79	68	reached	reach	VERB
ijtc-1245	79	69	5.9	5.9	NUM
ijtc-1245	79	70	million	million	NUM
ijtc-1245	79	71	users	user	NOUN
ijtc-1245	79	72	,	,	PUNCT
ijtc-1245	79	73	while	while	SCONJ
ijtc-1245	79	74	the	the	DET
ijtc-1245	79	75	number	number	NOUN
ijtc-1245	79	76	of	of	ADP
ijtc-1245	79	77	transactions	transaction	NOUN
ijtc-1245	79	78	also	also	ADV
ijtc-1245	79	79	shot	shoot	VERB
ijtc-1245	79	80	up	up	ADP
ijtc-1245	79	81	to	to	PART
ijtc-1245	79	82	idr	idr	VERB
ijtc-1245	79	83	266.3	266.3	NUM
ijtc-1245	79	84	million	million	NUM
ijtc-1245	79	85	.	.	PUNCT
ijtc-1245	80	1	through	through	ADP
ijtc-1245	80	2	digital	digital	ADJ
ijtc-1245	80	3	channels	channel	NOUN
ijtc-1245	80	4	and	and	CCONJ
ijtc-1245	80	5	smart	smart	ADJ
ijtc-1245	80	6	agents	agent	NOUN
ijtc-1245	80	7	,	,	PUNCT
ijtc-1245	80	8	pt	pt	PROPN
ijtc-1245	80	9	bsi	bsi	PROPN
ijtc-1245	80	10	also	also	ADV
ijtc-1245	80	11	continues	continue	VERB
ijtc-1245	80	12	to	to	PART
ijtc-1245	80	13	increase	increase	VERB
ijtc-1245	80	14	accessibility	accessibility	NOUN
ijtc-1245	80	15	with	with	ADP
ijtc-1245	80	16	a	a	DET
ijtc-1245	80	17	vision	vision	NOUN
ijtc-1245	80	18	in	in	ADP
ijtc-1245	80	19	service	service	NOUN
ijtc-1245	80	20	and	and	CCONJ
ijtc-1245	80	21	reaching	reach	VERB
ijtc-1245	80	22	all	all	DET
ijtc-1245	80	23	levels	level	NOUN
ijtc-1245	80	24	of	of	ADP
ijtc-1245	80	25	society	society	NOUN
ijtc-1245	80	26	,	,	PUNCT
ijtc-1245	80	27	this	this	PRON
ijtc-1245	80	28	is	be	AUX
ijtc-1245	80	29	reflected	reflect	VERB
ijtc-1245	80	30	in	in	ADP
ijtc-1245	80	31	the	the	DET
ijtc-1245	80	32	number	number	NOUN
ijtc-1245	80	33	of	of	ADP
ijtc-1245	80	34	qris	qris	NOUN
ijtc-1245	80	35	transactions	transaction	NOUN
ijtc-1245	80	36	which	which	PRON
ijtc-1245	80	37	reached	reach	VERB
ijtc-1245	80	38	7.28	7.28	NUM
ijtc-1245	80	39	million	million	NUM
ijtc-1245	80	40	transactions	transaction	NOUN
ijtc-1245	80	41	.	.	PUNCT
ijtc-1245	81	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1245	81	2	implementation	implementation	NOUN
ijtc-1245	81	3	of	of	ADP
ijtc-1245	81	4	good	good	ADJ
ijtc-1245	81	5	corporate	corporate	ADJ
ijtc-1245	81	6	governance	governance	NOUN
ijtc-1245	81	7	in	in	ADP
ijtc-1245	81	8	supporting	support	VERB
ijtc-1245	81	9	financial	financial	ADJ
ijtc-1245	81	10	performance	performance	NOUN
ijtc-1245	81	11	of	of	ADP
ijtc-1245	81	12	indonesian	indonesian	ADJ
ijtc-1245	81	13	islamic	islamic	ADJ
ijtc-1245	81	14	banking	banking	PROPN
ijtc-1245	81	15	post	post	PROPN
ijtc-1245	81	16	merger	merger	PROPN
ijtc-1245	81	17	veni	veni	PROPN
ijtc-1245	81	18	,	,	PUNCT
ijtc-1245	81	19	sucipto	sucipto	ADJ
ijtc-1245	81	20	,	,	PUNCT
ijtc-1245	81	21	and	and	CCONJ
ijtc-1245	81	22	sulistyowati	sulistyowati	PROPN
ijtc-1245	81	23	611	611	NUM
ijtc-1245	81	24	|	|	ADV
ijtc-1245	81	25	ilomata	ilomata	NOUN
ijtc-1245	81	26	international	international	ADJ
ijtc-1245	81	27	journal	journal	NOUN
ijtc-1245	81	28	of	of	ADP
ijtc-1245	81	29	tax	tax	PROPN
ijtc-1245	81	30	&	&	CCONJ
ijtc-1245	81	31	accounting	accounting	PROPN
ijtc-1245	81	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1245	81	33	pt	pt	PROPN
ijtc-1245	81	34	bank	bank	PROPN
ijtc-1245	81	35	sharia	sharia	PROPN
ijtc-1245	81	36	indonesia	indonesia	PROPN
ijtc-1245	81	37	implementation	implementation	NOUN
ijtc-1245	81	38	of	of	ADP
ijtc-1245	81	39	good	good	ADJ
ijtc-1245	81	40	corporate	corporate	ADJ
ijtc-1245	81	41	governance	governance	NOUN
ijtc-1245	81	42	principles	principle	NOUN
ijtc-1245	81	43	if	if	SCONJ
ijtc-1245	81	44	these	these	DET
ijtc-1245	81	45	achievements	achievement	NOUN
ijtc-1245	81	46	and	and	CCONJ
ijtc-1245	81	47	good	good	ADJ
ijtc-1245	81	48	performance	performance	NOUN
ijtc-1245	81	49	are	be	AUX
ijtc-1245	81	50	linked	link	VERB
ijtc-1245	81	51	to	to	ADP
ijtc-1245	81	52	the	the	DET
ijtc-1245	81	53	five	five	NUM
ijtc-1245	81	54	principles	principle	NOUN
ijtc-1245	81	55	of	of	ADP
ijtc-1245	81	56	gcg	gcg	NOUN
ijtc-1245	81	57	,	,	PUNCT
ijtc-1245	81	58	the	the	DET
ijtc-1245	81	59	following	follow	VERB
ijtc-1245	81	60	conclusions	conclusion	NOUN
ijtc-1245	81	61	can	can	AUX
ijtc-1245	81	62	be	be	AUX
ijtc-1245	81	63	drawn	draw	VERB
ijtc-1245	81	64	:	:	PUNCT
ijtc-1245	81	65	1	1	X
ijtc-1245	81	66	.	.	X
ijtc-1245	81	67	transparency	transparency	NOUN
ijtc-1245	81	68	in	in	ADP
ijtc-1245	81	69	this	this	DET
ijtc-1245	81	70	disclosure	disclosure	NOUN
ijtc-1245	81	71	principle	principle	NOUN
ijtc-1245	81	72	,	,	PUNCT
ijtc-1245	81	73	it	it	PRON
ijtc-1245	81	74	is	be	AUX
ijtc-1245	81	75	expected	expect	VERB
ijtc-1245	81	76	that	that	SCONJ
ijtc-1245	81	77	the	the	DET
ijtc-1245	81	78	company	company	NOUN
ijtc-1245	81	79	can	can	AUX
ijtc-1245	81	80	provide	provide	VERB
ijtc-1245	81	81	material	material	NOUN
ijtc-1245	81	82	and	and	CCONJ
ijtc-1245	81	83	relevant	relevant	ADJ
ijtc-1245	81	84	information	information	NOUN
ijtc-1245	81	85	in	in	ADP
ijtc-1245	81	86	a	a	DET
ijtc-1245	81	87	way	way	NOUN
ijtc-1245	81	88	that	that	PRON
ijtc-1245	81	89	is	be	AUX
ijtc-1245	81	90	easily	easily	ADV
ijtc-1245	81	91	accessible	accessible	ADJ
ijtc-1245	81	92	and	and	CCONJ
ijtc-1245	81	93	understood	understand	VERB
ijtc-1245	81	94	by	by	ADP
ijtc-1245	81	95	stakeholders	stakeholder	NOUN
ijtc-1245	81	96	in	in	ADP
ijtc-1245	81	97	every	every	DET
ijtc-1245	81	98	business	business	NOUN
ijtc-1245	81	99	activity	activity	NOUN
ijtc-1245	81	100	carried	carry	VERB
ijtc-1245	81	101	out	out	ADP
ijtc-1245	81	102	by	by	ADP
ijtc-1245	81	103	the	the	DET
ijtc-1245	81	104	company	company	NOUN
ijtc-1245	81	105	.	.	PUNCT
ijtc-1245	82	1	in	in	ADP
ijtc-1245	82	2	this	this	DET
ijtc-1245	82	3	case	case	NOUN
ijtc-1245	82	4	pt	pt	X
ijtc-1245	82	5	bsi	bsi	PROPN
ijtc-1245	82	6	has	have	AUX
ijtc-1245	82	7	implemented	implement	VERB
ijtc-1245	82	8	it	it	PRON
ijtc-1245	82	9	in	in	ADP
ijtc-1245	82	10	the	the	DET
ijtc-1245	82	11	form	form	NOUN
ijtc-1245	82	12	of	of	ADP
ijtc-1245	82	13	a	a	DET
ijtc-1245	82	14	website	website	NOUN
ijtc-1245	82	15	(	(	PUNCT
ijtc-1245	82	16	https://ir.bankbsi.co.id/	https://ir.bankbsi.co.id/	ADV
ijtc-1245	82	17	)	)	PUNCT
ijtc-1245	82	18	owned	own	VERB
ijtc-1245	82	19	by	by	ADP
ijtc-1245	82	20	bank	bank	PROPN
ijtc-1245	82	21	sharia	sharia	PROPN
ijtc-1245	82	22	,	,	PUNCT
ijtc-1245	82	23	in	in	ADP
ijtc-1245	82	24	which	which	PRON
ijtc-1245	82	25	there	there	PRON
ijtc-1245	82	26	is	be	VERB
ijtc-1245	82	27	company	company	NOUN
ijtc-1245	82	28	info	info	NOUN
ijtc-1245	82	29	,	,	PUNCT
ijtc-1245	82	30	financial	financial	ADJ
ijtc-1245	82	31	info	info	NOUN
ijtc-1245	82	32	,	,	PUNCT
ijtc-1245	82	33	governance	governance	NOUN
ijtc-1245	82	34	,	,	PUNCT
ijtc-1245	82	35	disclosure	disclosure	NOUN
ijtc-1245	82	36	,	,	PUNCT
ijtc-1245	82	37	stock	stock	NOUN
ijtc-1245	82	38	info	info	NOUN
ijtc-1245	82	39	,	,	PUNCT
ijtc-1245	82	40	and	and	CCONJ
ijtc-1245	82	41	several	several	ADJ
ijtc-1245	82	42	complementary	complementary	ADJ
ijtc-1245	82	43	features	feature	NOUN
ijtc-1245	82	44	that	that	PRON
ijtc-1245	82	45	make	make	VERB
ijtc-1245	82	46	it	it	PRON
ijtc-1245	82	47	easy	easy	ADJ
ijtc-1245	82	48	for	for	SCONJ
ijtc-1245	82	49	anyone	anyone	PRON
ijtc-1245	82	50	to	to	PART
ijtc-1245	82	51	access	access	VERB
ijtc-1245	82	52	information	information	NOUN
ijtc-1245	82	53	about	about	ADP
ijtc-1245	82	54	bank	bank	PROPN
ijtc-1245	82	55	sharia	sharia	PROPN
ijtc-1245	82	56	indonesia	indonesia	PROPN
ijtc-1245	82	57	,	,	PUNCT
ijtc-1245	82	58	and	and	CCONJ
ijtc-1245	82	59	there	there	PRON
ijtc-1245	82	60	is	be	VERB
ijtc-1245	82	61	also	also	ADV
ijtc-1245	82	62	data	datum	NOUN
ijtc-1245	82	63	in	in	ADP
ijtc-1245	82	64	the	the	DET
ijtc-1245	82	65	form	form	NOUN
ijtc-1245	82	66	of	of	ADP
ijtc-1245	82	67	financial	financial	ADJ
ijtc-1245	82	68	reports	report	NOUN
ijtc-1245	82	69	from	from	ADP
ijtc-1245	82	70	year	year	NOUN
ijtc-1245	82	71	to	to	ADP
ijtc-1245	82	72	year	year	NOUN
ijtc-1245	82	73	.	.	PUNCT
ijtc-1245	83	1	2	2	X
ijtc-1245	83	2	.	.	X
ijtc-1245	83	3	accountability	accountability	NOUN
ijtc-1245	83	4	in	in	ADP
ijtc-1245	83	5	the	the	DET
ijtc-1245	83	6	principle	principle	NOUN
ijtc-1245	83	7	of	of	ADP
ijtc-1245	83	8	accountability	accountability	NOUN
ijtc-1245	83	9	,	,	PUNCT
ijtc-1245	83	10	pt	pt	X
ijtc-1245	83	11	bsi	bsi	PROPN
ijtc-1245	83	12	has	have	AUX
ijtc-1245	83	13	optimized	optimize	VERB
ijtc-1245	83	14	the	the	DET
ijtc-1245	83	15	performance	performance	NOUN
ijtc-1245	83	16	and	and	CCONJ
ijtc-1245	83	17	role	role	NOUN
ijtc-1245	83	18	of	of	ADP
ijtc-1245	83	19	each	each	DET
ijtc-1245	83	20	individual	individual	ADJ
ijtc-1245	83	21	company	company	NOUN
ijtc-1245	83	22	through	through	ADP
ijtc-1245	83	23	several	several	ADJ
ijtc-1245	83	24	points	point	NOUN
ijtc-1245	83	25	contained	contain	VERB
ijtc-1245	83	26	in	in	ADP
ijtc-1245	83	27	the	the	DET
ijtc-1245	83	28	general	general	ADJ
ijtc-1245	83	29	meeting	meeting	NOUN
ijtc-1245	83	30	of	of	ADP
ijtc-1245	83	31	shareholders	shareholder	NOUN
ijtc-1245	83	32	report	report	NOUN
ijtc-1245	83	33	which	which	PRON
ijtc-1245	83	34	can	can	AUX
ijtc-1245	83	35	be	be	AUX
ijtc-1245	83	36	found	find	VERB
ijtc-1245	83	37	in	in	ADP
ijtc-1245	83	38	chapter	chapter	NOUN
ijtc-1245	83	39	1	1	NUM
ijtc-1245	83	40	of	of	ADP
ijtc-1245	83	41	the	the	DET
ijtc-1245	83	42	2021	2021	NUM
ijtc-1245	83	43	pt	pt	PROPN
ijtc-1245	83	44	bsi	bsi	PROPN
ijtc-1245	83	45	gcg	gcg	PROPN
ijtc-1245	83	46	report	report	NOUN
ijtc-1245	83	47	which	which	PRON
ijtc-1245	83	48	can	can	AUX
ijtc-1245	83	49	be	be	AUX
ijtc-1245	83	50	obtained	obtain	VERB
ijtc-1245	83	51	from	from	ADP
ijtc-1245	83	52	the	the	DET
ijtc-1245	83	53	pt	pt	PROPN
ijtc-1245	83	54	bsi	bsi	PROPN
ijtc-1245	83	55	website	website	NOUN
ijtc-1245	83	56	directly	directly	ADV
ijtc-1245	83	57	,	,	PUNCT
ijtc-1245	83	58	there	there	PRON
ijtc-1245	83	59	are	be	VERB
ijtc-1245	83	60	points	point	NOUN
ijtc-1245	83	61	that	that	PRON
ijtc-1245	83	62	explain	explain	VERB
ijtc-1245	83	63	the	the	DET
ijtc-1245	83	64	change	change	NOUN
ijtc-1245	83	65	of	of	ADP
ijtc-1245	83	66	positions	position	NOUN
ijtc-1245	83	67	and	and	CCONJ
ijtc-1245	83	68	positions	position	NOUN
ijtc-1245	83	69	in	in	ADP
ijtc-1245	83	70	order	order	NOUN
ijtc-1245	83	71	to	to	PART
ijtc-1245	83	72	improve	improve	VERB
ijtc-1245	83	73	the	the	DET
ijtc-1245	83	74	performance	performance	NOUN
ijtc-1245	83	75	and	and	CCONJ
ijtc-1245	83	76	role	role	NOUN
ijtc-1245	83	77	itself	itself	PRON
ijtc-1245	83	78	and	and	CCONJ
ijtc-1245	83	79	for	for	ADP
ijtc-1245	83	80	the	the	DET
ijtc-1245	83	81	implementation	implementation	NOUN
ijtc-1245	83	82	of	of	ADP
ijtc-1245	83	83	audits	audits	NOUN
ijtc-1245	83	84	pt	pt	PROPN
ijtc-1245	83	85	bsi	bsi	PROPN
ijtc-1245	83	86	has	have	AUX
ijtc-1245	83	87	appointed	appoint	VERB
ijtc-1245	83	88	the	the	DET
ijtc-1245	83	89	public	public	ADJ
ijtc-1245	83	90	accounting	accounting	NOUN
ijtc-1245	83	91	firm	firm	PROPN
ijtc-1245	83	92	tanudiredja	tanudiredja	PROPN
ijtc-1245	83	93	,	,	PUNCT
ijtc-1245	83	94	wibisana	wibisana	PROPN
ijtc-1245	83	95	,	,	PUNCT
ijtc-1245	83	96	rintis	rintis	PROPN
ijtc-1245	83	97	&	&	CCONJ
ijtc-1245	83	98	rekan	rekan	PROPN
ijtc-1245	83	99	(	(	PUNCT
ijtc-1245	83	100	a	a	DET
ijtc-1245	83	101	member	member	NOUN
ijtc-1245	83	102	firm	firm	NOUN
ijtc-1245	83	103	of	of	ADP
ijtc-1245	83	104	pwc	pwc	PROPN
ijtc-1245	83	105	global	global	ADJ
ijtc-1245	83	106	network	network	PROPN
ijtc-1245	83	107	)	)	PUNCT
ijtc-1245	83	108	and	and	CCONJ
ijtc-1245	83	109	public	public	ADJ
ijtc-1245	83	110	accountant	accountant	NOUN
ijtc-1245	83	111	m.	m.	NOUN
ijtc-1245	83	112	jusuf	jusuf	PROPN
ijtc-1245	83	113	wibisana	wibisana	PROPN
ijtc-1245	83	114	to	to	PART
ijtc-1245	83	115	audit	audit	VERB
ijtc-1245	83	116	the	the	DET
ijtc-1245	83	117	company	company	NOUN
ijtc-1245	83	118	's	's	PART
ijtc-1245	83	119	financial	financial	ADJ
ijtc-1245	83	120	statements	statement	NOUN
ijtc-1245	83	121	for	for	ADP
ijtc-1245	83	122	the	the	DET
ijtc-1245	83	123	fiscal	fiscal	ADJ
ijtc-1245	83	124	year	year	NOUN
ijtc-1245	83	125	ending	end	VERB
ijtc-1245	83	126	on	on	ADP
ijtc-1245	83	127	december	december	PROPN
ijtc-1245	83	128	31	31	NUM
ijtc-1245	83	129	,	,	PUNCT
ijtc-1245	83	130	2021	2021	NUM
ijtc-1245	83	131	.	.	PUNCT
ijtc-1245	84	1	(	(	PUNCT
ijtc-1245	84	2	laporan	laporan	ADJ
ijtc-1245	84	3	keuangan	keuangan	PROPN
ijtc-1245	84	4	pt	pt	PROPN
ijtc-1245	84	5	.	.	PROPN
ijtc-1245	84	6	bsi	bsi	PROPN
ijtc-1245	84	7	tahun	tahun	PROPN
ijtc-1245	84	8	2021	2021	NUM
ijtc-1245	84	9	,	,	PUNCT
ijtc-1245	84	10	2021	2021	NUM
ijtc-1245	84	11	)	)	PUNCT
ijtc-1245	84	12	likewise	likewise	ADV
ijtc-1245	84	13	,	,	PUNCT
ijtc-1245	84	14	in	in	ADP
ijtc-1245	84	15	2022	2022	NUM
ijtc-1245	84	16	on	on	ADP
ijtc-1245	84	17	agenda	agenda	NOUN
ijtc-1245	84	18	three	three	NUM
ijtc-1245	84	19	contained	contain	VERB
ijtc-1245	84	20	in	in	ADP
ijtc-1245	84	21	the	the	DET
ijtc-1245	84	22	gcg	gcg	NOUN
ijtc-1245	84	23	report	report	NOUN
ijtc-1245	84	24	of	of	ADP
ijtc-1245	84	25	pt	pt	X
ijtc-1245	84	26	bsi	bsi	PROPN
ijtc-1245	84	27	in	in	ADP
ijtc-1245	84	28	2022	2022	NUM
ijtc-1245	84	29	,	,	PUNCT
ijtc-1245	84	30	it	it	PRON
ijtc-1245	84	31	has	have	AUX
ijtc-1245	84	32	determined	determine	VERB
ijtc-1245	84	33	the	the	DET
ijtc-1245	84	34	public	public	ADJ
ijtc-1245	84	35	accounting	accounting	NOUN
ijtc-1245	84	36	firm	firm	PROPN
ijtc-1245	84	37	tanudiredja	tanudiredja	PROPN
ijtc-1245	84	38	,	,	PUNCT
ijtc-1245	84	39	wibisana	wibisana	PROPN
ijtc-1245	84	40	,	,	PUNCT
ijtc-1245	84	41	rintis	rintis	PROPN
ijtc-1245	84	42	&	&	CCONJ
ijtc-1245	84	43	rekan	rekan	PROPN
ijtc-1245	84	44	(	(	PUNCT
ijtc-1245	84	45	a	a	DET
ijtc-1245	84	46	member	member	NOUN
ijtc-1245	84	47	firm	firm	NOUN
ijtc-1245	84	48	of	of	ADP
ijtc-1245	84	49	pwc	pwc	PROPN
ijtc-1245	84	50	global	global	ADJ
ijtc-1245	84	51	network	network	PROPN
ijtc-1245	84	52	)	)	PUNCT
ijtc-1245	84	53	and	and	CCONJ
ijtc-1245	84	54	public	public	ADJ
ijtc-1245	84	55	accountant	accountant	NOUN
ijtc-1245	84	56	m.	m.	NOUN
ijtc-1245	84	57	jusuf	jusuf	PROPN
ijtc-1245	84	58	wibisana	wibisana	PROPN
ijtc-1245	84	59	to	to	PART
ijtc-1245	84	60	audit	audit	VERB
ijtc-1245	84	61	the	the	DET
ijtc-1245	84	62	company	company	NOUN
ijtc-1245	84	63	's	's	PART
ijtc-1245	84	64	financial	financial	ADJ
ijtc-1245	84	65	statements	statement	NOUN
ijtc-1245	84	66	for	for	ADP
ijtc-1245	84	67	the	the	DET
ijtc-1245	84	68	fiscal	fiscal	ADJ
ijtc-1245	84	69	year	year	NOUN
ijtc-1245	84	70	ending	end	VERB
ijtc-1245	84	71	on	on	ADP
ijtc-1245	84	72	december	december	PROPN
ijtc-1245	84	73	31	31	NUM
ijtc-1245	84	74	,	,	PUNCT
ijtc-1245	84	75	2022	2022	NUM
ijtc-1245	84	76	.	.	PUNCT
ijtc-1245	85	1	and	and	CCONJ
ijtc-1245	85	2	explained	explain	VERB
ijtc-1245	85	3	at	at	ADP
ijtc-1245	85	4	subsequent	subsequent	ADJ
ijtc-1245	85	5	points	point	NOUN
ijtc-1245	85	6	regarding	regard	VERB
ijtc-1245	85	7	changes	change	NOUN
ijtc-1245	85	8	in	in	ADP
ijtc-1245	85	9	position	position	NOUN
ijtc-1245	85	10	holders	holder	NOUN
ijtc-1245	85	11	in	in	ADP
ijtc-1245	85	12	order	order	NOUN
ijtc-1245	85	13	to	to	PART
ijtc-1245	85	14	optimize	optimize	VERB
ijtc-1245	85	15	the	the	DET
ijtc-1245	85	16	performance	performance	NOUN
ijtc-1245	85	17	and	and	CCONJ
ijtc-1245	85	18	role	role	NOUN
ijtc-1245	85	19	of	of	ADP
ijtc-1245	85	20	individuals	individual	NOUN
ijtc-1245	85	21	in	in	ADP
ijtc-1245	85	22	the	the	DET
ijtc-1245	85	23	banking	banking	NOUN
ijtc-1245	85	24	business	business	NOUN
ijtc-1245	85	25	,	,	PUNCT
ijtc-1245	85	26	especially	especially	ADV
ijtc-1245	85	27	pt	pt	X
ijtc-1245	85	28	bsi	bsi	PROPN
ijtc-1245	85	29	.	.	PUNCT
ijtc-1245	86	1	(	(	PUNCT
ijtc-1245	86	2	laporan	laporan	ADJ
ijtc-1245	86	3	pelaksanaan	pelaksanaan	PROPN
ijtc-1245	86	4	tata	tata	PROPN
ijtc-1245	86	5	kelola	kelola	PROPN
ijtc-1245	86	6	2021	2021	NUM
ijtc-1245	86	7	,	,	PUNCT
ijtc-1245	86	8	2021	2021	NUM
ijtc-1245	86	9	)	)	PUNCT
ijtc-1245	86	10	3	3	NUM
ijtc-1245	86	11	.	.	X
ijtc-1245	86	12	responsibility	responsibility	NOUN
ijtc-1245	86	13	the	the	DET
ijtc-1245	86	14	principle	principle	NOUN
ijtc-1245	86	15	of	of	ADP
ijtc-1245	86	16	responsibility	responsibility	NOUN
ijtc-1245	86	17	is	be	AUX
ijtc-1245	86	18	a	a	DET
ijtc-1245	86	19	principle	principle	NOUN
ijtc-1245	86	20	that	that	PRON
ijtc-1245	86	21	enforces	enforce	VERB
ijtc-1245	86	22	where	where	SCONJ
ijtc-1245	86	23	laws	law	NOUN
ijtc-1245	86	24	must	must	AUX
ijtc-1245	86	25	be	be	AUX
ijtc-1245	86	26	obeyed	obey	VERB
ijtc-1245	86	27	by	by	ADP
ijtc-1245	86	28	the	the	DET
ijtc-1245	86	29	company	company	NOUN
ijtc-1245	86	30	and	and	CCONJ
ijtc-1245	86	31	is	be	AUX
ijtc-1245	86	32	responsible	responsible	ADJ
ijtc-1245	86	33	for	for	ADP
ijtc-1245	86	34	society	society	NOUN
ijtc-1245	86	35	and	and	CCONJ
ijtc-1245	86	36	the	the	DET
ijtc-1245	86	37	environment	environment	NOUN
ijtc-1245	86	38	,	,	PUNCT
ijtc-1245	86	39	in	in	ADP
ijtc-1245	86	40	this	this	DET
ijtc-1245	86	41	case	case	NOUN
ijtc-1245	86	42	it	it	PRON
ijtc-1245	86	43	has	have	AUX
ijtc-1245	86	44	been	be	AUX
ijtc-1245	86	45	outlined	outline	VERB
ijtc-1245	86	46	in	in	ADP
ijtc-1245	86	47	several	several	ADJ
ijtc-1245	86	48	regulations	regulation	NOUN
ijtc-1245	86	49	contained	contain	VERB
ijtc-1245	86	50	in	in	ADP
ijtc-1245	86	51	the	the	DET
ijtc-1245	86	52	gcg	gcg	NOUN
ijtc-1245	86	53	report	report	NOUN
ijtc-1245	86	54	of	of	ADP
ijtc-1245	86	55	pt	pt	X
ijtc-1245	86	56	bsi	bsi	PROPN
ijtc-1245	86	57	for	for	ADP
ijtc-1245	86	58	2021	2021	NUM
ijtc-1245	86	59	and	and	CCONJ
ijtc-1245	86	60	2022	2022	NUM
ijtc-1245	86	61	,	,	PUNCT
ijtc-1245	86	62	including	include	VERB
ijtc-1245	86	63	:	:	PUNCT
ijtc-1245	86	64	law	law	NOUN
ijtc-1245	86	65	number	number	NOUN
ijtc-1245	86	66	21	21	NUM
ijtc-1245	86	67	of	of	ADP
ijtc-1245	86	68	2008	2008	NUM
ijtc-1245	86	69	concerning	concern	VERB
ijtc-1245	86	70	sharia	sharia	PROPN
ijtc-1245	86	71	banking	banking	NOUN
ijtc-1245	86	72	,	,	PUNCT
ijtc-1245	86	73	financial	financial	ADJ
ijtc-1245	86	74	services	service	NOUN
ijtc-1245	86	75	authority	authority	NOUN
ijtc-1245	86	76	regulation	regulation	NOUN
ijtc-1245	86	77	number	number	NOUN
ijtc-1245	86	78	27	27	NUM
ijtc-1245	86	79	/	/	SYM
ijtc-1245	86	80	pojk.03	pojk.03	PROPN
ijtc-1245	86	81	/	/	SYM
ijtc-1245	86	82	2016	2016	NUM
ijtc-1245	86	83	concerning	concern	VERB
ijtc-1245	86	84	capability	capability	NOUN
ijtc-1245	86	85	and	and	CCONJ
ijtc-1245	86	86	compliance	compliance	NOUN
ijtc-1245	86	87	assessment	assessment	NOUN
ijtc-1245	86	88	for	for	ADP
ijtc-1245	86	89	the	the	DET
ijtc-1245	86	90	main	main	ADJ
ijtc-1245	86	91	parties	party	NOUN
ijtc-1245	86	92	of	of	ADP
ijtc-1245	86	93	financial	financial	ADJ
ijtc-1245	86	94	institutions	institution	NOUN
ijtc-1245	86	95	,	,	PUNCT
ijtc-1245	86	96	and	and	CCONJ
ijtc-1245	86	97	there	there	PRON
ijtc-1245	86	98	are	be	VERB
ijtc-1245	86	99	still	still	ADV
ijtc-1245	86	100	many	many	ADJ
ijtc-1245	86	101	regulations	regulation	NOUN
ijtc-1245	86	102	and	and	CCONJ
ijtc-1245	86	103	laws	law	NOUN
ijtc-1245	86	104	that	that	PRON
ijtc-1245	86	105	are	be	AUX
ijtc-1245	86	106	used	use	VERB
ijtc-1245	86	107	in	in	ADP
ijtc-1245	86	108	running	run	VERB
ijtc-1245	86	109	this	this	DET
ijtc-1245	86	110	banking	banking	NOUN
ijtc-1245	86	111	business	business	NOUN
ijtc-1245	86	112	,	,	PUNCT
ijtc-1245	86	113	and	and	CCONJ
ijtc-1245	86	114	it	it	PRON
ijtc-1245	86	115	can	can	AUX
ijtc-1245	86	116	be	be	AUX
ijtc-1245	86	117	said	say	VERB
ijtc-1245	86	118	that	that	SCONJ
ijtc-1245	86	119	this	this	PRON
ijtc-1245	86	120	is	be	AUX
ijtc-1245	86	121	a	a	DET
ijtc-1245	86	122	form	form	NOUN
ijtc-1245	86	123	of	of	ADP
ijtc-1245	86	124	pt	pt	X
ijtc-1245	86	125	bsi	bsi	PROPN
ijtc-1245	86	126	's	's	PART
ijtc-1245	86	127	responsibility	responsibility	NOUN
ijtc-1245	86	128	in	in	ADP
ijtc-1245	86	129	running	run	VERB
ijtc-1245	86	130	a	a	DET
ijtc-1245	86	131	business	business	NOUN
ijtc-1245	86	132	,	,	PUNCT
ijtc-1245	86	133	as	as	ADP
ijtc-1245	86	134	a	a	DET
ijtc-1245	86	135	limitation	limitation	NOUN
ijtc-1245	86	136	,	,	PUNCT
ijtc-1245	86	137	protection	protection	NOUN
ijtc-1245	86	138	of	of	ADP
ijtc-1245	86	139	shareholders	shareholder	NOUN
ijtc-1245	86	140	,	,	PUNCT
ijtc-1245	86	141	the	the	DET
ijtc-1245	86	142	general	general	ADJ
ijtc-1245	86	143	public	public	NOUN
ijtc-1245	86	144	,	,	PUNCT
ijtc-1245	86	145	government	government	NOUN
ijtc-1245	86	146	and	and	CCONJ
ijtc-1245	86	147	also	also	ADV
ijtc-1245	86	148	stakeholders	stakeholder	NOUN
ijtc-1245	86	149	.	.	PUNCT
ijtc-1245	87	1	power	power	NOUN
ijtc-1245	87	2	.	.	PUNCT
ijtc-1245	88	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1245	88	2	implementation	implementation	NOUN
ijtc-1245	88	3	of	of	ADP
ijtc-1245	88	4	good	good	ADJ
ijtc-1245	88	5	corporate	corporate	ADJ
ijtc-1245	88	6	governance	governance	NOUN
ijtc-1245	88	7	in	in	ADP
ijtc-1245	88	8	supporting	support	VERB
ijtc-1245	88	9	financial	financial	ADJ
ijtc-1245	88	10	performance	performance	NOUN
ijtc-1245	88	11	of	of	ADP
ijtc-1245	88	12	indonesian	indonesian	ADJ
ijtc-1245	88	13	islamic	islamic	ADJ
ijtc-1245	88	14	banking	banking	PROPN
ijtc-1245	88	15	post	post	PROPN
ijtc-1245	88	16	merger	merger	PROPN
ijtc-1245	88	17	veni	veni	PROPN
ijtc-1245	88	18	,	,	PUNCT
ijtc-1245	88	19	sucipto	sucipto	ADJ
ijtc-1245	88	20	,	,	PUNCT
ijtc-1245	88	21	and	and	CCONJ
ijtc-1245	88	22	sulistyowati	sulistyowati	PROPN
ijtc-1245	88	23	612	612	NUM
ijtc-1245	88	24	|	|	ADV
ijtc-1245	88	25	ilomata	ilomata	PROPN
ijtc-1245	88	26	international	international	ADJ
ijtc-1245	88	27	journal	journal	NOUN
ijtc-1245	88	28	of	of	ADP
ijtc-1245	88	29	tax	tax	PROPN
ijtc-1245	88	30	&	&	CCONJ
ijtc-1245	88	31	accounting	account	VERB
ijtc-1245	88	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1245	88	33	4	4	NUM
ijtc-1245	88	34	.	.	PUNCT
ijtc-1245	89	1	professional	professional	ADJ
ijtc-1245	89	2	professional	professional	ADJ
ijtc-1245	89	3	principles	principle	NOUN
ijtc-1245	89	4	and	and	CCONJ
ijtc-1245	89	5	also	also	ADV
ijtc-1245	89	6	independence	independence	NOUN
ijtc-1245	89	7	that	that	PRON
ijtc-1245	89	8	have	have	AUX
ijtc-1245	89	9	been	be	AUX
ijtc-1245	89	10	applied	apply	VERB
ijtc-1245	89	11	in	in	ADP
ijtc-1245	89	12	pt	pt	X
ijtc-1245	89	13	bsi	bsi	PROPN
ijtc-1245	89	14	's	's	PART
ijtc-1245	89	15	banking	banking	NOUN
ijtc-1245	89	16	activities	activity	NOUN
ijtc-1245	89	17	can	can	AUX
ijtc-1245	89	18	be	be	AUX
ijtc-1245	89	19	seen	see	VERB
ijtc-1245	89	20	in	in	ADP
ijtc-1245	89	21	the	the	DET
ijtc-1245	89	22	composition	composition	NOUN
ijtc-1245	89	23	of	of	ADP
ijtc-1245	89	24	the	the	DET
ijtc-1245	89	25	board	board	NOUN
ijtc-1245	89	26	of	of	ADP
ijtc-1245	89	27	commissioners	commissioner	NOUN
ijtc-1245	89	28	and	and	CCONJ
ijtc-1245	89	29	the	the	DET
ijtc-1245	89	30	provisions	provision	NOUN
ijtc-1245	89	31	of	of	ADP
ijtc-1245	89	32	each	each	DET
ijtc-1245	89	33	board	board	NOUN
ijtc-1245	89	34	of	of	ADP
ijtc-1245	89	35	commissioners	commissioner	NOUN
ijtc-1245	89	36	who	who	PRON
ijtc-1245	89	37	serve	serve	VERB
ijtc-1245	89	38	do	do	AUX
ijtc-1245	89	39	not	not	PART
ijtc-1245	89	40	hold	hold	VERB
ijtc-1245	89	41	concurrent	concurrent	ADJ
ijtc-1245	89	42	positions	position	NOUN
ijtc-1245	89	43	in	in	ADP
ijtc-1245	89	44	financial	financial	ADJ
ijtc-1245	89	45	institutions	institution	NOUN
ijtc-1245	89	46	or	or	CCONJ
ijtc-1245	89	47	those	those	PRON
ijtc-1245	89	48	that	that	PRON
ijtc-1245	89	49	conflict	conflict	NOUN
ijtc-1245	89	50	with	with	ADP
ijtc-1245	89	51	applicable	applicable	ADJ
ijtc-1245	89	52	laws	law	NOUN
ijtc-1245	89	53	and	and	CCONJ
ijtc-1245	89	54	regulations	regulation	NOUN
ijtc-1245	89	55	,	,	PUNCT
ijtc-1245	89	56	then	then	ADV
ijtc-1245	89	57	there	there	PRON
ijtc-1245	89	58	are	be	VERB
ijtc-1245	89	59	also	also	ADV
ijtc-1245	89	60	provisions	provision	NOUN
ijtc-1245	89	61	described	describe	VERB
ijtc-1245	89	62	in	in	ADP
ijtc-1245	89	63	the	the	DET
ijtc-1245	89	64	pt	pt	PROPN
ijtc-1245	89	65	bsi	bsi	PROPN
ijtc-1245	89	66	governance	governance	PROPN
ijtc-1245	89	67	report	report	NOUN
ijtc-1245	89	68	,	,	PUNCT
ijtc-1245	89	69	namely	namely	ADV
ijtc-1245	89	70	all	all	DET
ijtc-1245	89	71	members	member	NOUN
ijtc-1245	89	72	of	of	ADP
ijtc-1245	89	73	the	the	DET
ijtc-1245	89	74	board	board	NOUN
ijtc-1245	89	75	of	of	ADP
ijtc-1245	89	76	commissioners	commissioner	NOUN
ijtc-1245	89	77	do	do	AUX
ijtc-1245	89	78	not	not	PART
ijtc-1245	89	79	have	have	VERB
ijtc-1245	89	80	financial	financial	ADJ
ijtc-1245	89	81	and	and	CCONJ
ijtc-1245	89	82	/	/	SYM
ijtc-1245	89	83	or	or	CCONJ
ijtc-1245	89	84	family	family	NOUN
ijtc-1245	89	85	relationships	relationship	NOUN
ijtc-1245	89	86	(	(	PUNCT
ijtc-1245	89	87	up	up	ADP
ijtc-1245	89	88	to	to	ADP
ijtc-1245	89	89	the	the	DET
ijtc-1245	89	90	second	second	ADJ
ijtc-1245	89	91	degree	degree	NOUN
ijtc-1245	89	92	,	,	PUNCT
ijtc-1245	89	93	both	both	CCONJ
ijtc-1245	89	94	vertical	vertical	ADJ
ijtc-1245	89	95	and	and	CCONJ
ijtc-1245	89	96	horizontal	horizontal	ADJ
ijtc-1245	89	97	)	)	PUNCT
ijtc-1245	89	98	with	with	ADP
ijtc-1245	89	99	controlling	control	VERB
ijtc-1245	89	100	shareholders	shareholder	NOUN
ijtc-1245	89	101	(	(	PUNCT
ijtc-1245	89	102	psp	psp	NOUN
ijtc-1245	89	103	)	)	PUNCT
ijtc-1245	89	104	,	,	PUNCT
ijtc-1245	89	105	and	and	CCONJ
ijtc-1245	89	106	/	/	SYM
ijtc-1245	89	107	or	or	CCONJ
ijtc-1245	89	108	fellow	fellow	ADJ
ijtc-1245	89	109	members	member	NOUN
ijtc-1245	89	110	of	of	ADP
ijtc-1245	89	111	the	the	DET
ijtc-1245	89	112	bsi	bsi	PROPN
ijtc-1245	89	113	board	board	PROPN
ijtc-1245	89	114	of	of	ADP
ijtc-1245	89	115	commissioners	commissioner	NOUN
ijtc-1245	89	116	and	and	CCONJ
ijtc-1245	89	117	/	/	SYM
ijtc-1245	89	118	or	or	CCONJ
ijtc-1245	89	119	members	member	NOUN
ijtc-1245	89	120	of	of	ADP
ijtc-1245	89	121	the	the	DET
ijtc-1245	89	122	bsi	bsi	PROPN
ijtc-1245	89	123	board	board	NOUN
ijtc-1245	89	124	of	of	ADP
ijtc-1245	89	125	directors	director	NOUN
ijtc-1245	89	126	,	,	PUNCT
ijtc-1245	89	127	the	the	DET
ijtc-1245	89	128	purpose	purpose	NOUN
ijtc-1245	89	129	of	of	ADP
ijtc-1245	89	130	this	this	DET
ijtc-1245	89	131	regulation	regulation	NOUN
ijtc-1245	89	132	is	be	AUX
ijtc-1245	89	133	to	to	PART
ijtc-1245	89	134	prevent	prevent	VERB
ijtc-1245	89	135	conflict	conflict	NOUN
ijtc-1245	89	136	of	of	ADP
ijtc-1245	89	137	interest	interest	NOUN
ijtc-1245	89	138	conditions	condition	NOUN
ijtc-1245	89	139	from	from	ADP
ijtc-1245	89	140	occurring	occur	VERB
ijtc-1245	89	141	.	.	PUNCT
ijtc-1245	90	1	the	the	DET
ijtc-1245	90	2	implementation	implementation	NOUN
ijtc-1245	90	3	of	of	ADP
ijtc-1245	90	4	the	the	DET
ijtc-1245	90	5	duties	duty	NOUN
ijtc-1245	90	6	,	,	PUNCT
ijtc-1245	90	7	authorities	authority	NOUN
ijtc-1245	90	8	and	and	CCONJ
ijtc-1245	90	9	responsibilities	responsibility	NOUN
ijtc-1245	90	10	of	of	ADP
ijtc-1245	90	11	the	the	DET
ijtc-1245	90	12	board	board	NOUN
ijtc-1245	90	13	of	of	ADP
ijtc-1245	90	14	commissioners	commissioner	NOUN
ijtc-1245	90	15	during	during	ADP
ijtc-1245	90	16	2021	2021	NUM
ijtc-1245	90	17	and	and	CCONJ
ijtc-1245	90	18	2022	2022	NUM
ijtc-1245	90	19	was	be	AUX
ijtc-1245	90	20	generally	generally	ADV
ijtc-1245	90	21	in	in	ADP
ijtc-1245	90	22	accordance	accordance	NOUN
ijtc-1245	90	23	with	with	ADP
ijtc-1245	90	24	the	the	DET
ijtc-1245	90	25	articles	article	NOUN
ijtc-1245	90	26	of	of	ADP
ijtc-1245	90	27	association	association	NOUN
ijtc-1245	90	28	and	and	CCONJ
ijtc-1245	90	29	prevailing	prevail	VERB
ijtc-1245	90	30	laws	law	NOUN
ijtc-1245	90	31	and	and	CCONJ
ijtc-1245	90	32	regulations	regulation	NOUN
ijtc-1245	90	33	.	.	PUNCT
ijtc-1245	91	1	in	in	ADP
ijtc-1245	91	2	an	an	DET
ijtc-1245	91	3	effort	effort	NOUN
ijtc-1245	91	4	to	to	PART
ijtc-1245	91	5	carry	carry	VERB
ijtc-1245	91	6	out	out	ADP
ijtc-1245	91	7	its	its	PRON
ijtc-1245	91	8	duties	duty	NOUN
ijtc-1245	91	9	and	and	CCONJ
ijtc-1245	91	10	responsibilities	responsibility	NOUN
ijtc-1245	91	11	to	to	PART
ijtc-1245	91	12	supervise	supervise	VERB
ijtc-1245	91	13	the	the	DET
ijtc-1245	91	14	activities	activity	NOUN
ijtc-1245	91	15	and	and	CCONJ
ijtc-1245	91	16	operations	operation	NOUN
ijtc-1245	91	17	of	of	ADP
ijtc-1245	91	18	the	the	DET
ijtc-1245	91	19	bank	bank	NOUN
ijtc-1245	91	20	,	,	PUNCT
ijtc-1245	91	21	the	the	DET
ijtc-1245	91	22	board	board	NOUN
ijtc-1245	91	23	of	of	ADP
ijtc-1245	91	24	commissioners	commissioner	NOUN
ijtc-1245	91	25	during	during	ADP
ijtc-1245	91	26	the	the	DET
ijtc-1245	91	27	2021	2021	NUM
ijtc-1245	91	28	and	and	CCONJ
ijtc-1245	91	29	2022	2022	NUM
ijtc-1245	91	30	periods	period	NOUN
ijtc-1245	91	31	conducted	conduct	VERB
ijtc-1245	91	32	meetings	meeting	NOUN
ijtc-1245	91	33	with	with	ADP
ijtc-1245	91	34	a	a	DET
ijtc-1245	91	35	quorum	quorum	NOUN
ijtc-1245	91	36	(	(	PUNCT
ijtc-1245	91	37	meeting	meet	VERB
ijtc-1245	91	38	the	the	DET
ijtc-1245	91	39	minimum	minimum	ADJ
ijtc-1245	91	40	number	number	NOUN
ijtc-1245	91	41	of	of	ADP
ijtc-1245	91	42	meeting	meet	VERB
ijtc-1245	91	43	participants	participant	NOUN
ijtc-1245	91	44	)	)	PUNCT
ijtc-1245	91	45	and	and	CCONJ
ijtc-1245	91	46	decisions	decision	NOUN
ijtc-1245	91	47	were	be	AUX
ijtc-1245	91	48	made	make	VERB
ijtc-1245	91	49	based	base	VERB
ijtc-1245	91	50	on	on	ADP
ijtc-1245	91	51	deliberation	deliberation	NOUN
ijtc-1245	91	52	to	to	PART
ijtc-1245	91	53	reach	reach	VERB
ijtc-1245	91	54	consensus	consensus	NOUN
ijtc-1245	91	55	without	without	ADP
ijtc-1245	91	56	excluding	exclude	VERB
ijtc-1245	91	57	the	the	DET
ijtc-1245	91	58	dynamics	dynamic	NOUN
ijtc-1245	91	59	that	that	PRON
ijtc-1245	91	60	occurred	occur	VERB
ijtc-1245	91	61	during	during	ADP
ijtc-1245	91	62	the	the	DET
ijtc-1245	91	63	meeting	meeting	NOUN
ijtc-1245	91	64	.	.	PUNCT
ijtc-1245	92	1	5	5	X
ijtc-1245	92	2	.	.	X
ijtc-1245	92	3	fairness	fairness	NOUN
ijtc-1245	92	4	based	base	VERB
ijtc-1245	92	5	on	on	ADP
ijtc-1245	92	6	pt	pt	PROPN
ijtc-1245	92	7	bsi	bsi	PROPN
ijtc-1245	92	8	's	's	PART
ijtc-1245	92	9	gcg	gcg	NOUN
ijtc-1245	92	10	report	report	NOUN
ijtc-1245	92	11	for	for	ADP
ijtc-1245	92	12	2021	2021	NUM
ijtc-1245	92	13	and	and	CCONJ
ijtc-1245	92	14	2022	2022	NUM
ijtc-1245	92	15	,	,	PUNCT
ijtc-1245	92	16	good	good	ADJ
ijtc-1245	92	17	gcg	gcg	NOUN
ijtc-1245	92	18	implementation	implementation	NOUN
ijtc-1245	92	19	can	can	AUX
ijtc-1245	92	20	align	align	VERB
ijtc-1245	92	21	the	the	DET
ijtc-1245	92	22	bank	bank	NOUN
ijtc-1245	92	23	's	's	PART
ijtc-1245	92	24	objectives	objective	NOUN
ijtc-1245	92	25	with	with	ADP
ijtc-1245	92	26	those	those	PRON
ijtc-1245	92	27	of	of	ADP
ijtc-1245	92	28	its	its	PRON
ijtc-1245	92	29	stakeholders	stakeholder	NOUN
ijtc-1245	92	30	to	to	PART
ijtc-1245	92	31	create	create	VERB
ijtc-1245	92	32	a	a	DET
ijtc-1245	92	33	conducive	conducive	ADJ
ijtc-1245	92	34	business	business	NOUN
ijtc-1245	92	35	climate	climate	NOUN
ijtc-1245	92	36	that	that	PRON
ijtc-1245	92	37	ultimately	ultimately	ADV
ijtc-1245	92	38	helps	help	VERB
ijtc-1245	92	39	the	the	DET
ijtc-1245	92	40	company	company	NOUN
ijtc-1245	92	41	achieve	achieve	VERB
ijtc-1245	92	42	its	its	PRON
ijtc-1245	92	43	stated	state	VERB
ijtc-1245	92	44	performance	performance	NOUN
ijtc-1245	92	45	.	.	PUNCT
ijtc-1245	93	1	likewise	likewise	ADV
ijtc-1245	93	2	with	with	ADP
ijtc-1245	93	3	this	this	DET
ijtc-1245	93	4	fifth	fifth	ADJ
ijtc-1245	93	5	principle	principle	NOUN
ijtc-1245	93	6	,	,	PUNCT
ijtc-1245	93	7	the	the	DET
ijtc-1245	93	8	principle	principle	NOUN
ijtc-1245	93	9	of	of	ADP
ijtc-1245	93	10	fairness	fairness	NOUN
ijtc-1245	93	11	will	will	AUX
ijtc-1245	93	12	be	be	AUX
ijtc-1245	93	13	created	create	VERB
ijtc-1245	93	14	when	when	SCONJ
ijtc-1245	93	15	the	the	DET
ijtc-1245	93	16	first	first	ADJ
ijtc-1245	93	17	to	to	ADP
ijtc-1245	93	18	fourth	fourth	ADJ
ijtc-1245	93	19	principles	principle	NOUN
ijtc-1245	93	20	are	be	AUX
ijtc-1245	93	21	well	well	ADV
ijtc-1245	93	22	realized	realize	VERB
ijtc-1245	93	23	,	,	PUNCT
ijtc-1245	93	24	the	the	DET
ijtc-1245	93	25	financial	financial	ADJ
ijtc-1245	93	26	statements	statement	NOUN
ijtc-1245	93	27	will	will	AUX
ijtc-1245	93	28	reflect	reflect	VERB
ijtc-1245	93	29	the	the	DET
ijtc-1245	93	30	existing	exist	VERB
ijtc-1245	93	31	and	and	CCONJ
ijtc-1245	93	32	reasonable	reasonable	ADJ
ijtc-1245	93	33	conditions	condition	NOUN
ijtc-1245	93	34	when	when	SCONJ
ijtc-1245	93	35	the	the	DET
ijtc-1245	93	36	preparation	preparation	NOUN
ijtc-1245	93	37	process	process	NOUN
ijtc-1245	93	38	is	be	AUX
ijtc-1245	93	39	transparent	transparent	ADJ
ijtc-1245	93	40	,	,	PUNCT
ijtc-1245	93	41	the	the	DET
ijtc-1245	93	42	gms	gms	NOUN
ijtc-1245	93	43	process	process	NOUN
ijtc-1245	93	44	is	be	AUX
ijtc-1245	93	45	detailed	detail	VERB
ijtc-1245	93	46	in	in	ADP
ijtc-1245	93	47	the	the	DET
ijtc-1245	93	48	form	form	NOUN
ijtc-1245	93	49	of	of	ADP
ijtc-1245	93	50	reports	report	NOUN
ijtc-1245	93	51	and	and	CCONJ
ijtc-1245	93	52	can	can	AUX
ijtc-1245	93	53	be	be	AUX
ijtc-1245	93	54	accessed	access	VERB
ijtc-1245	93	55	on	on	ADP
ijtc-1245	93	56	the	the	DET
ijtc-1245	93	57	pt	pt	PROPN
ijtc-1245	93	58	bsi	bsi	PROPN
ijtc-1245	93	59	web	web	NOUN
ijtc-1245	93	60	is	be	AUX
ijtc-1245	93	61	a	a	DET
ijtc-1245	93	62	proof	proof	NOUN
ijtc-1245	93	63	that	that	PRON
ijtc-1245	93	64	pt	pt	PROPN
ijtc-1245	93	65	bsi	bsi	PROPN
ijtc-1245	93	66	wants	want	VERB
ijtc-1245	93	67	to	to	PART
ijtc-1245	93	68	show	show	VERB
ijtc-1245	93	69	that	that	SCONJ
ijtc-1245	93	70	these	these	DET
ijtc-1245	93	71	five	five	NUM
ijtc-1245	93	72	principles	principle	NOUN
ijtc-1245	93	73	have	have	AUX
ijtc-1245	93	74	been	be	AUX
ijtc-1245	93	75	implemented	implement	VERB
ijtc-1245	93	76	into	into	ADP
ijtc-1245	93	77	post	post	ADJ
ijtc-1245	93	78	-	-	ADJ
ijtc-1245	93	79	merger	merger	ADJ
ijtc-1245	93	80	business	business	NOUN
ijtc-1245	93	81	activities	activity	NOUN
ijtc-1245	93	82	.	.	PUNCT
ijtc-1245	94	1	pt	pt	PROPN
ijtc-1245	94	2	bank	bank	PROPN
ijtc-1245	94	3	sharia	sharia	PROPN
ijtc-1245	94	4	indonesia	indonesia	PROPN
ijtc-1245	94	5	financial	financial	PROPN
ijtc-1245	94	6	post	post	PROPN
ijtc-1245	94	7	merger	merger	PROPN
ijtc-1245	94	8	roa	roa	PROPN
ijtc-1245	94	9	(	(	PUNCT
ijtc-1245	94	10	return	return	VERB
ijtc-1245	94	11	on	on	ADP
ijtc-1245	94	12	assets	asset	NOUN
ijtc-1245	94	13	)	)	PUNCT
ijtc-1245	94	14	is	be	AUX
ijtc-1245	94	15	a	a	DET
ijtc-1245	94	16	measurement	measurement	NOUN
ijtc-1245	94	17	tool	tool	NOUN
ijtc-1245	94	18	for	for	ADP
ijtc-1245	94	19	the	the	DET
ijtc-1245	94	20	efficiency	efficiency	NOUN
ijtc-1245	94	21	of	of	ADP
ijtc-1245	94	22	an	an	DET
ijtc-1245	94	23	activity	activity	NOUN
ijtc-1245	94	24	that	that	PRON
ijtc-1245	94	25	is	be	AUX
ijtc-1245	94	26	largely	largely	ADV
ijtc-1245	94	27	determined	determine	VERB
ijtc-1245	94	28	by	by	ADP
ijtc-1245	94	29	the	the	DET
ijtc-1245	94	30	method	method	NOUN
ijtc-1245	94	31	of	of	ADP
ijtc-1245	94	32	depreciation	depreciation	NOUN
ijtc-1245	94	33	or	or	CCONJ
ijtc-1245	94	34	decrease	decrease	NOUN
ijtc-1245	94	35	in	in	ADP
ijtc-1245	94	36	fixed	fix	VERB
ijtc-1245	94	37	assets	asset	NOUN
ijtc-1245	94	38	,	,	PUNCT
ijtc-1245	94	39	to	to	PART
ijtc-1245	94	40	analyze	analyze	VERB
ijtc-1245	94	41	the	the	DET
ijtc-1245	94	42	roa	roa	NOUN
ijtc-1245	94	43	value	value	NOUN
ijtc-1245	94	44	,	,	PUNCT
ijtc-1245	94	45	previously	previously	ADV
ijtc-1245	94	46	it	it	PRON
ijtc-1245	94	47	was	be	AUX
ijtc-1245	94	48	necessary	necessary	ADJ
ijtc-1245	94	49	to	to	PART
ijtc-1245	94	50	know	know	VERB
ijtc-1245	94	51	how	how	SCONJ
ijtc-1245	94	52	much	much	ADJ
ijtc-1245	94	53	the	the	DET
ijtc-1245	94	54	roa	roa	NOUN
ijtc-1245	94	55	value	value	NOUN
ijtc-1245	94	56	of	of	ADP
ijtc-1245	94	57	pt	pt	PROPN
ijtc-1245	94	58	bsi	bsi	PROPN
ijtc-1245	94	59	was	be	AUX
ijtc-1245	94	60	in	in	ADP
ijtc-1245	94	61	the	the	DET
ijtc-1245	94	62	year	year	NOUN
ijtc-1245	94	63	before	before	ADV
ijtc-1245	94	64	and	and	CCONJ
ijtc-1245	94	65	after	after	ADP
ijtc-1245	94	66	the	the	DET
ijtc-1245	94	67	merger	merger	NOUN
ijtc-1245	94	68	,	,	PUNCT
ijtc-1245	94	69	it	it	PRON
ijtc-1245	94	70	can	can	AUX
ijtc-1245	94	71	be	be	AUX
ijtc-1245	94	72	seen	see	VERB
ijtc-1245	94	73	in	in	ADP
ijtc-1245	94	74	the	the	DET
ijtc-1245	94	75	financial	financial	ADJ
ijtc-1245	94	76	ratio	ratio	NOUN
ijtc-1245	94	77	table	table	NOUN
ijtc-1245	94	78	that	that	PRON
ijtc-1245	94	79	has	have	AUX
ijtc-1245	94	80	been	be	AUX
ijtc-1245	94	81	presented	present	VERB
ijtc-1245	94	82	.	.	PUNCT
ijtc-1245	95	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1245	95	2	implementation	implementation	NOUN
ijtc-1245	95	3	of	of	ADP
ijtc-1245	95	4	good	good	ADJ
ijtc-1245	95	5	corporate	corporate	ADJ
ijtc-1245	95	6	governance	governance	NOUN
ijtc-1245	95	7	in	in	ADP
ijtc-1245	95	8	supporting	support	VERB
ijtc-1245	95	9	financial	financial	ADJ
ijtc-1245	95	10	performance	performance	NOUN
ijtc-1245	95	11	of	of	ADP
ijtc-1245	95	12	indonesian	indonesian	ADJ
ijtc-1245	95	13	islamic	islamic	ADJ
ijtc-1245	95	14	banking	banking	PROPN
ijtc-1245	95	15	post	post	PROPN
ijtc-1245	95	16	merger	merger	PROPN
ijtc-1245	95	17	veni	veni	PROPN
ijtc-1245	95	18	,	,	PUNCT
ijtc-1245	95	19	sucipto	sucipto	ADJ
ijtc-1245	95	20	,	,	PUNCT
ijtc-1245	95	21	and	and	CCONJ
ijtc-1245	95	22	sulistyowati	sulistyowati	PROPN
ijtc-1245	95	23	613	613	NUM
ijtc-1245	95	24	|	|	CCONJ
ijtc-1245	95	25	ilomata	ilomata	PROPN
ijtc-1245	95	26	international	international	ADJ
ijtc-1245	95	27	journal	journal	NOUN
ijtc-1245	95	28	of	of	ADP
ijtc-1245	95	29	tax	tax	PROPN
ijtc-1245	95	30	&	&	CCONJ
ijtc-1245	95	31	accounting	account	VERB
ijtc-1245	95	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1245	95	33	table	table	NOUN
ijtc-1245	95	34	1	1	NUM
ijtc-1245	95	35	:	:	PUNCT
ijtc-1245	95	36	table	table	NOUN
ijtc-1245	95	37	of	of	ADP
ijtc-1245	95	38	profit	profit	NOUN
ijtc-1245	95	39	or	or	CCONJ
ijtc-1245	95	40	loss	loss	NOUN
ijtc-1245	95	41	and	and	CCONJ
ijtc-1245	95	42	other	other	ADJ
ijtc-1245	95	43	comprehensive	comprehensive	ADJ
ijtc-1245	95	44	income	income	NOUN
ijtc-1245	95	45	of	of	ADP
ijtc-1245	95	46	pt	pt	X
ijtc-1245	95	47	bsi	bsi	PROPN
ijtc-1245	95	48	description	description	NOUN
ijtc-1245	95	49	2022	2022	NUM
ijtc-1245	95	50	(	(	PUNCT
ijtc-1245	95	51	idr	idr	PROPN
ijtc-1245	95	52	million	million	NUM
ijtc-1245	95	53	)	)	PUNCT
ijtc-1245	95	54	2021	2021	NUM
ijtc-1245	95	55	(	(	PUNCT
ijtc-1245	95	56	idr	idr	PROPN
ijtc-1245	95	57	million	million	NUM
ijtc-1245	95	58	)	)	PUNCT
ijtc-1245	95	59	bri	bri	PROPN
ijtc-1245	95	60	sharia	sharia	PROPN
ijtc-1245	95	61	2020	2020	NUM
ijtc-1245	95	62	(	(	PUNCT
ijtc-1245	95	63	idr	idr	PROPN
ijtc-1245	95	64	million	million	NUM
ijtc-1245	95	65	)	)	PUNCT
ijtc-1245	95	66	mandiri	mandiri	NOUN
ijtc-1245	95	67	sharia	sharia	PROPN
ijtc-1245	95	68	2020	2020	NUM
ijtc-1245	95	69	(	(	PUNCT
ijtc-1245	95	70	rp	rp	NOUN
ijtc-1245	95	71	million	million	NUM
ijtc-1245	95	72	)	)	PUNCT
ijtc-1245	95	73	bni	bni	PROPN
ijtc-1245	95	74	sharia	sharia	PROPN
ijtc-1245	95	75	2020	2020	PROPN
ijtc-1245	95	76	(	(	PUNCT
ijtc-1245	95	77	idr	idr	PROPN
ijtc-1245	95	78	billion	billion	NUM
ijtc-1245	95	79	)	)	PUNCT
ijtc-1245	95	80	total	total	ADJ
ijtc-1245	95	81	income	income	NOUN
ijtc-1245	95	82	from	from	ADP
ijtc-1245	95	83	fund	fund	NOUN
ijtc-1245	95	84	management	management	NOUN
ijtc-1245	95	85	by	by	ADP
ijtc-1245	95	86	bank	bank	PROPN
ijtc-1245	95	87	as	as	ADP
ijtc-1245	95	88	mudharib	mudharib	NOUN
ijtc-1245	95	89	19.622.865,00	19.622.865,00	PROPN
ijtc-1245	95	90	17.808.432,0	17.808.432,0	NUM
ijtc-1245	95	91	0	0	NUM
ijtc-1245	95	92	4.347.121	4.347.121	NUM
ijtc-1245	95	93	,	,	PUNCT
ijtc-1245	95	94	00	00	NUM
ijtc-1245	95	95	8.635.480,0	8.635.480,0	NOUN
ijtc-1245	95	96	0	0	NUM
ijtc-1245	95	97	4.095,00	4.095,00	NUM
ijtc-1245	95	98	third	third	ADJ
ijtc-1245	95	99	party	party	NOUN
ijtc-1245	95	100	right	right	NOUN
ijtc-1245	95	101	to	to	PART
ijtc-1245	95	102	profit	profit	NOUN
ijtc-1245	95	103	sharing	sharing	NOUN
ijtc-1245	95	104	of	of	ADP
ijtc-1245	95	105	temporary	temporary	ADJ
ijtc-1245	95	106	shirkah	shirkah	PROPN
ijtc-1245	95	107	funds	fund	NOUN
ijtc-1245	95	108	-4.032.169,00	-4.032.169,00	PART
ijtc-1245	95	109	4.378.807,00	4.378.807,00	NUM
ijtc-1245	95	110	1.458.915	1.458.915	NUM
ijtc-1245	95	111	,	,	PUNCT
ijtc-1245	95	112	00	00	NUM
ijtc-1245	96	1	2.590.433,0	2.590.433,0	NUM
ijtc-1245	96	2	0	0	NUM
ijtc-1245	96	3	-920,00	-920,00	PROPN
ijtc-1245	96	4	bank	bank	NOUN
ijtc-1245	96	5	-	-	PUNCT
ijtc-1245	96	6	owned	own	VERB
ijtc-1245	96	7	profit	profit	NOUN
ijtc-1245	96	8	sharing	sharing	NOUN
ijtc-1245	96	9	rights	right	NOUN
ijtc-1245	96	10	15.590.696,00	15.590.696,00	PROPN
ijtc-1245	96	11	13.429.625,0	13.429.625,0	NUM
ijtc-1245	96	12	0	0	NUM
ijtc-1245	96	13	2.888.206	2.888.206	NUM
ijtc-1245	96	14	,	,	PUNCT
ijtc-1245	96	15	00	00	NUM
ijtc-1245	97	1	6.045.047,0	6.045.047,0	NUM
ijtc-1245	97	2	0	0	NUM
ijtc-1245	97	3	3.175,00	3.175,00	NUM
ijtc-1245	97	4	other	other	ADJ
ijtc-1245	97	5	business	business	NOUN
ijtc-1245	97	6	income	income	NOUN
ijtc-1245	97	7	3.701.111,00	3.701.111,00	NOUN
ijtc-1245	97	8	3.012.246,00	3.012.246,00	NUM
ijtc-1245	97	9	360.909,00	360.909,00	NUM
ijtc-1245	97	10	2.088.766,0	2.088.766,0	NUM
ijtc-1245	97	11	0	0	NUM
ijtc-1245	97	12	177,00	177,00	NOUN
ijtc-1245	97	13	operating	operating	NOUN
ijtc-1245	97	14	expenses	expense	NOUN
ijtc-1245	97	15	-9.895.336,00	-9.895.336,00	NOUN
ijtc-1245	97	16	8.782.773,00	8.782.773,00	NUM
ijtc-1245	97	17	6.156.216,0	6.156.216,0	NUM
ijtc-1245	97	18	0	0	NUM
ijtc-1245	97	19	-2.087,00	-2.087,00	NOUN
ijtc-1245	97	20	provision	provision	NOUN
ijtc-1245	97	21	for	for	ADP
ijtc-1245	97	22	loss	loss	NOUN
ijtc-1245	97	23	on	on	ADP
ijtc-1245	97	24	earning	earning	NOUN
ijtc-1245	97	25	and	and	CCONJ
ijtc-1245	97	26	non	non	ADJ
ijtc-1245	97	27	-	-	ADJ
ijtc-1245	97	28	earning	earn	VERB
ijtc-1245	97	29	assets	asset	NOUN
ijtc-1245	97	30	net	net	ADJ
ijtc-1245	97	31	-3.748.797,00	-3.748.797,00	PROPN
ijtc-1245	97	32	3.551.249,00	3.551.249,00	NUM
ijtc-1245	97	33	1.180.051	1.180.051	NUM
ijtc-1245	97	34	,	,	PUNCT
ijtc-1245	97	35	00	00	NUM
ijtc-1245	98	1	-552,00	-552,00	PUNCT
ijtc-1245	98	2	operating	operate	VERB
ijtc-1245	98	3	profit	profit	NOUN
ijtc-1245	98	4	5.647.674,00	5.647.674,00	NUM
ijtc-1245	98	5	4.107.849,00	4.107.849,00	NUM
ijtc-1245	98	6	433.258,00	433.258,00	NOUN
ijtc-1245	98	7	1.977.597,0	1.977.597,0	PROPN
ijtc-1245	98	8	0	0	NUM
ijtc-1245	98	9	3.352,00	3.352,00	NUM
ijtc-1245	98	10	non	non	ADJ
ijtc-1245	98	11	-	-	ADJ
ijtc-1245	98	12	operating	operating	ADJ
ijtc-1245	98	13	income	income	NOUN
ijtc-1245	98	14	(	(	PUNCT
ijtc-1245	98	15	expense	expense	NOUN
ijtc-1245	98	16	)	)	PUNCT
ijtc-1245	98	17	–	–	PUNCT
ijtc-1245	98	18	net	net	NOUN
ijtc-1245	98	19	8.534,00	8.534,00	NUM
ijtc-1245	98	20	-45.641,00	-45.641,00	PROPN
ijtc-1245	98	21	-28.027,00	-28.027,00	ADJ
ijtc-1245	98	22	-17.622,00	-17.622,00	CCONJ
ijtc-1245	98	23	-24,00	-24,00	NOUN
ijtc-1245	98	24	profit	profit	NOUN
ijtc-1245	98	25	before	before	ADP
ijtc-1245	98	26	zakat	zakat	NOUN
ijtc-1245	98	27	and	and	CCONJ
ijtc-1245	98	28	tax	tax	NOUN
ijtc-1245	98	29	expense	expense	NOUN
ijtc-1245	98	30	5.656.208,00	5.656.208,00	NUM
ijtc-1245	98	31	4.062.208,00	4.062.208,00	NUM
ijtc-1245	98	32	405.231,00	405.231,00	NUM
ijtc-1245	98	33	1.959.975,0	1.959.975,0	NUM
ijtc-1245	98	34	0	0	NUM
ijtc-1245	98	35	689,00	689,00	NUM
ijtc-1245	98	36	zakat	zakat	NOUN
ijtc-1245	98	37	-141.405,00	-141.405,00	PROPN
ijtc-1245	98	38	-101.684,00	-101.684,00	PROPN
ijtc-1245	98	39	-48.999,00	-48.999,00	PROPN
ijtc-1245	98	40	-17,28	-17,28	SYM
ijtc-1245	98	41	source	source	NOUN
ijtc-1245	98	42	:	:	PUNCT
ijtc-1245	98	43	pt	pt	PROPN
ijtc-1245	98	44	bsi	bsi	PROPN
ijtc-1245	98	45	financial	financial	PROPN
ijtc-1245	98	46	report	report	NOUN
ijtc-1245	98	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1245	98	48	implementation	implementation	NOUN
ijtc-1245	98	49	of	of	ADP
ijtc-1245	98	50	good	good	ADJ
ijtc-1245	98	51	corporate	corporate	ADJ
ijtc-1245	98	52	governance	governance	NOUN
ijtc-1245	98	53	in	in	ADP
ijtc-1245	98	54	supporting	support	VERB
ijtc-1245	98	55	financial	financial	ADJ
ijtc-1245	98	56	performance	performance	NOUN
ijtc-1245	98	57	of	of	ADP
ijtc-1245	98	58	indonesian	indonesian	ADJ
ijtc-1245	98	59	islamic	islamic	ADJ
ijtc-1245	98	60	banking	banking	PROPN
ijtc-1245	98	61	post	post	PROPN
ijtc-1245	98	62	merger	merger	PROPN
ijtc-1245	98	63	veni	veni	PROPN
ijtc-1245	98	64	,	,	PUNCT
ijtc-1245	98	65	sucipto	sucipto	ADJ
ijtc-1245	98	66	,	,	PUNCT
ijtc-1245	98	67	and	and	CCONJ
ijtc-1245	98	68	sulistyowati	sulistyowati	PROPN
ijtc-1245	98	69	614	614	NUM
ijtc-1245	98	70	|	|	ADV
ijtc-1245	98	71	ilomata	ilomata	PROPN
ijtc-1245	98	72	international	international	ADJ
ijtc-1245	98	73	journal	journal	NOUN
ijtc-1245	98	74	of	of	ADP
ijtc-1245	98	75	tax	tax	PROPN
ijtc-1245	98	76	&	&	CCONJ
ijtc-1245	98	77	accounting	account	VERB
ijtc-1245	98	78	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1245	98	79	description	description	NOUN
ijtc-1245	98	80	2022	2022	NUM
ijtc-1245	98	81	(	(	PUNCT
ijtc-1245	98	82	idr	idr	PROPN
ijtc-1245	98	83	million	million	NUM
ijtc-1245	98	84	)	)	PUNCT
ijtc-1245	98	85	2021	2021	NUM
ijtc-1245	98	86	(	(	PUNCT
ijtc-1245	98	87	idr	idr	PROPN
ijtc-1245	98	88	million	million	NUM
ijtc-1245	98	89	)	)	PUNCT
ijtc-1245	98	90	bri	bri	PROPN
ijtc-1245	98	91	sharia	sharia	PROPN
ijtc-1245	98	92	2020	2020	NUM
ijtc-1245	98	93	(	(	PUNCT
ijtc-1245	98	94	idr	idr	PROPN
ijtc-1245	98	95	million	million	NUM
ijtc-1245	98	96	)	)	PUNCT
ijtc-1245	98	97	mandiri	mandiri	NOUN
ijtc-1245	98	98	sharia	sharia	PROPN
ijtc-1245	98	99	2020	2020	NUM
ijtc-1245	98	100	(	(	PUNCT
ijtc-1245	98	101	rp	rp	NOUN
ijtc-1245	98	102	million	million	NUM
ijtc-1245	98	103	)	)	PUNCT
ijtc-1245	98	104	bni	bni	PROPN
ijtc-1245	98	105	sharia	sharia	PROPN
ijtc-1245	98	106	2020	2020	PROPN
ijtc-1245	98	107	(	(	PUNCT
ijtc-1245	98	108	idr	idr	PROPN
ijtc-1245	98	109	billion	billion	NUM
ijtc-1245	98	110	)	)	PUNCT
ijtc-1245	98	111	income	income	NOUN
ijtc-1245	98	112	tax	tax	NOUN
ijtc-1245	98	113	expense	expense	NOUN
ijtc-1245	98	114	-1.254.621,00	-1.254.621,00	VERB
ijtc-1245	99	1	932.319,00	932.319,00	PROPN
ijtc-1245	99	2	-157.177,00	-157.177,00	PROPN
ijtc-1245	99	3	-476.488,00	-476.488,00	PROPN
ijtc-1245	99	4	-166,72	-166,72	PROPN
ijtc-1245	99	5	net	net	ADJ
ijtc-1245	99	6	profit	profit	NOUN
ijtc-1245	99	7	4.260.182,00	4.260.182,00	NUM
ijtc-1245	100	1	3.028.205,0	3.028.205,0	NUM
ijtc-1245	100	2	0	0	NUM
ijtc-1245	100	3	248.054,00	248.054,00	NUM
ijtc-1245	100	4	1.434.488,00	1.434.488,00	NUM
ijtc-1245	100	5	505,00	505,00	NUM
ijtc-1245	100	6	total	total	ADJ
ijtc-1245	100	7	other	other	ADJ
ijtc-1245	100	8	comprehensive	comprehensive	ADJ
ijtc-1245	100	9	income	income	NOUN
ijtc-1245	100	10	net	net	NOUN
ijtc-1245	100	11	of	of	ADP
ijtc-1245	100	12	tax	tax	NOUN
ijtc-1245	100	13	50.893,00	50.893,00	PROPN
ijtc-1245	100	14	189.591,00	189.591,00	ADJ
ijtc-1245	100	15	7.188,00	7.188,00	NUM
ijtc-1245	100	16	6.239,00	6.239,00	NUM
ijtc-1245	100	17	455,00	455,00	PROPN
ijtc-1245	100	18	comprehensive	comprehensive	ADJ
ijtc-1245	100	19	income	income	NOUN
ijtc-1245	100	20	(	(	PUNCT
ijtc-1245	100	21	loss	loss	NOUN
ijtc-1245	100	22	)	)	PUNCT
ijtc-1245	100	23	for	for	ADP
ijtc-1245	100	24	the	the	DET
ijtc-1245	100	25	period	period	NOUN
ijtc-1245	100	26	4.311.075,00	4.311.075,00	NUM
ijtc-1245	100	27	3.217.796,0	3.217.796,0	NUM
ijtc-1245	100	28	0	0	NUM
ijtc-1245	100	29	255.242,00	255.242,00	NUM
ijtc-1245	100	30	1.440.727,00	1.440.727,00	NUM
ijtc-1245	100	31	basic	basic	ADJ
ijtc-1245	100	32	earnings	earning	NOUN
ijtc-1245	100	33	per	per	ADP
ijtc-1245	100	34	share	share	NOUN
ijtc-1245	100	35	for	for	ADP
ijtc-1245	100	36	the	the	DET
ijtc-1245	100	37	year	year	NOUN
ijtc-1245	100	38	(	(	PUNCT
ijtc-1245	100	39	in	in	ADP
ijtc-1245	100	40	full	full	ADJ
ijtc-1245	100	41	rupiah	rupiah	NOUN
ijtc-1245	100	42	)	)	PUNCT
ijtc-1245	100	43	102,54	102,54	NUM
ijtc-1245	100	44	73,69	73,69	VERB
ijtc-1245	100	45	25,45	25,45	NUM
ijtc-1245	100	46	2.379,00	2.379,00	NUM
ijtc-1245	100	47	diluted	dilute	VERB
ijtc-1245	100	48	earnings	earning	NOUN
ijtc-1245	100	49	per	per	ADP
ijtc-1245	100	50	share	share	NOUN
ijtc-1245	100	51	(	(	PUNCT
ijtc-1245	100	52	in	in	ADP
ijtc-1245	100	53	full	full	ADJ
ijtc-1245	100	54	rupiah	rupiah	NOUN
ijtc-1245	100	55	)	)	PUNCT
ijtc-1245	100	56	102,54	102,54	NUM
ijtc-1245	101	1	73,66	73,66	ADJ
ijtc-1245	101	2	25,45	25,45	NUM
ijtc-1245	101	3	182,00	182,00	NUM
ijtc-1245	101	4	source	source	NOUN
ijtc-1245	101	5	:	:	PUNCT
ijtc-1245	101	6	pt	pt	PROPN
ijtc-1245	101	7	bsi	bsi	PROPN
ijtc-1245	101	8	financial	financial	PROPN
ijtc-1245	101	9	report	report	NOUN
ijtc-1245	101	10	table	table	NOUN
ijtc-1245	101	11	2	2	NUM
ijtc-1245	101	12	:	:	PUNCT
ijtc-1245	101	13	financial	financial	ADJ
ijtc-1245	101	14	ratio	ratio	NOUN
ijtc-1245	101	15	table	table	NOUN
ijtc-1245	101	16	of	of	ADP
ijtc-1245	101	17	pt	pt	X
ijtc-1245	101	18	bsi	bsi	PROPN
ijtc-1245	101	19	(	(	PUNCT
ijtc-1245	101	20	%	%	NOUN
ijtc-1245	101	21	)	)	PUNCT
ijtc-1245	101	22	description	description	NOUN
ijtc-1245	101	23	2022	2022	NUM
ijtc-1245	101	24	2021	2021	NUM
ijtc-1245	101	25	bri	bri	PROPN
ijtc-1245	101	26	sharia	sharia	PROPN
ijtc-1245	101	27	2020	2020	NUM
ijtc-1245	101	28	mandiri	mandiri	PROPN
ijtc-1245	101	29	sharia	sharia	PROPN
ijtc-1245	101	30	2020	2020	NUM
ijtc-1245	101	31	bni	bni	PROPN
ijtc-1245	101	32	sharia	sharia	PROPN
ijtc-1245	101	33	2020	2020	PROPN
ijtc-1245	101	34	return	return	VERB
ijtc-1245	101	35	on	on	ADP
ijtc-1245	101	36	assets	asset	NOUN
ijtc-1245	101	37	(	(	PUNCT
ijtc-1245	101	38	roa	roa	NOUN
ijtc-1245	101	39	)	)	PUNCT
ijtc-1245	101	40	1,98	1,98	NUM
ijtc-1245	101	41	1,61	1,61	PROPN
ijtc-1245	101	42	0,81	0,81	NUM
ijtc-1245	102	1	1,65	1,65	NUM
ijtc-1245	102	2	1,3	1,3	NUM
ijtc-1245	102	3	return	return	NOUN
ijtc-1245	102	4	on	on	ADP
ijtc-1245	102	5	equity	equity	NOUN
ijtc-1245	102	6	(	(	PUNCT
ijtc-1245	102	7	roe	roe	PROPN
ijtc-1245	102	8	)	)	PUNCT
ijtc-1245	102	9	16,84	16,84	VERB
ijtc-1245	102	10	13,71	13,71	NUM
ijtc-1245	102	11	5,03	5,03	NUM
ijtc-1245	102	12	15,03	15,03	PROPN
ijtc-1245	102	13	9,97	9,97	NUM
ijtc-1245	102	14	source	source	NOUN
ijtc-1245	102	15	:	:	PUNCT
ijtc-1245	102	16	pt	pt	PROPN
ijtc-1245	102	17	bsi	bsi	PROPN
ijtc-1245	102	18	financial	financial	PROPN
ijtc-1245	102	19	report	report	NOUN
ijtc-1245	102	20	the	the	DET
ijtc-1245	102	21	roa	roa	NOUN
ijtc-1245	102	22	value	value	NOUN
ijtc-1245	102	23	can	can	AUX
ijtc-1245	102	24	be	be	AUX
ijtc-1245	102	25	found	find	VERB
ijtc-1245	102	26	by	by	ADP
ijtc-1245	102	27	using	use	VERB
ijtc-1245	102	28	the	the	DET
ijtc-1245	102	29	calculation	calculation	NOUN
ijtc-1245	102	30	of	of	ADP
ijtc-1245	102	31	the	the	DET
ijtc-1245	102	32	roa	roa	PROPN
ijtc-1245	102	33	ratio	ratio	NOUN
ijtc-1245	102	34	value	value	NOUN
ijtc-1245	102	35	.	.	PUNCT
ijtc-1245	103	1	roa	roa	PROPN
ijtc-1245	103	2	=	=	PRON
ijtc-1245	103	3	(	(	PUNCT
ijtc-1245	103	4	net	net	ADJ
ijtc-1245	103	5	income	income	NOUN
ijtc-1245	103	6	/	/	SYM
ijtc-1245	103	7	total	total	ADJ
ijtc-1245	103	8	assets	asset	NOUN
ijtc-1245	103	9	)	)	PUNCT
ijtc-1245	104	1	*	*	PUNCT
ijtc-1245	104	2	100	100	NUM
ijtc-1245	104	3	%	%	NOUN
ijtc-1245	104	4	the	the	DET
ijtc-1245	104	5	following	follow	VERB
ijtc-1245	104	6	is	be	AUX
ijtc-1245	104	7	an	an	DET
ijtc-1245	104	8	analysis	analysis	NOUN
ijtc-1245	104	9	of	of	ADP
ijtc-1245	104	10	the	the	DET
ijtc-1245	104	11	roa	roa	NOUN
ijtc-1245	104	12	value	value	NOUN
ijtc-1245	104	13	from	from	ADP
ijtc-1245	104	14	2021	2021	NUM
ijtc-1245	104	15	at	at	ADP
ijtc-1245	104	16	the	the	DET
ijtc-1245	104	17	beginning	beginning	NOUN
ijtc-1245	104	18	of	of	ADP
ijtc-1245	104	19	the	the	DET
ijtc-1245	104	20	merger	merger	NOUN
ijtc-1245	104	21	process	process	NOUN
ijtc-1245	104	22	until	until	ADP
ijtc-1245	104	23	2022	2022	NUM
ijtc-1245	104	24	,	,	PUNCT
ijtc-1245	104	25	and	and	CCONJ
ijtc-1245	104	26	the	the	DET
ijtc-1245	104	27	roa	roa	NOUN
ijtc-1245	104	28	value	value	NOUN
ijtc-1245	104	29	in	in	ADP
ijtc-1245	104	30	2020	2020	NUM
ijtc-1245	104	31	as	as	ADP
ijtc-1245	104	32	a	a	DET
ijtc-1245	104	33	comparison	comparison	NOUN
ijtc-1245	104	34	material	material	NOUN
ijtc-1245	104	35	with	with	ADP
ijtc-1245	104	36	the	the	DET
ijtc-1245	104	37	roa	roa	NOUN
ijtc-1245	104	38	value	value	NOUN
ijtc-1245	104	39	after	after	ADP
ijtc-1245	104	40	and	and	CCONJ
ijtc-1245	104	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1245	104	42	implementation	implementation	NOUN
ijtc-1245	104	43	of	of	ADP
ijtc-1245	104	44	good	good	ADJ
ijtc-1245	104	45	corporate	corporate	ADJ
ijtc-1245	104	46	governance	governance	NOUN
ijtc-1245	104	47	in	in	ADP
ijtc-1245	104	48	supporting	support	VERB
ijtc-1245	104	49	financial	financial	ADJ
ijtc-1245	104	50	performance	performance	NOUN
ijtc-1245	104	51	of	of	ADP
ijtc-1245	104	52	indonesian	indonesian	ADJ
ijtc-1245	104	53	islamic	islamic	ADJ
ijtc-1245	104	54	banking	banking	PROPN
ijtc-1245	104	55	post	post	PROPN
ijtc-1245	104	56	merger	merger	PROPN
ijtc-1245	104	57	veni	veni	PROPN
ijtc-1245	104	58	,	,	PUNCT
ijtc-1245	104	59	sucipto	sucipto	ADJ
ijtc-1245	104	60	,	,	PUNCT
ijtc-1245	104	61	and	and	CCONJ
ijtc-1245	104	62	sulistyowati	sulistyowati	PROPN
ijtc-1245	104	63	615	615	NUM
ijtc-1245	104	64	|	|	ADV
ijtc-1245	104	65	ilomata	ilomata	PROPN
ijtc-1245	104	66	international	international	ADJ
ijtc-1245	104	67	journal	journal	NOUN
ijtc-1245	104	68	of	of	ADP
ijtc-1245	104	69	tax	tax	PROPN
ijtc-1245	104	70	&	&	CCONJ
ijtc-1245	104	71	accounting	accounting	NOUN
ijtc-1245	104	72	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1245	104	73	before	before	ADP
ijtc-1245	104	74	the	the	DET
ijtc-1245	104	75	merger	merger	NOUN
ijtc-1245	104	76	,	,	PUNCT
ijtc-1245	104	77	the	the	DET
ijtc-1245	104	78	roa	roa	PROPN
ijtc-1245	104	79	value	value	NOUN
ijtc-1245	104	80	data	datum	NOUN
ijtc-1245	104	81	retrieval	retrieval	NOUN
ijtc-1245	104	82	is	be	AUX
ijtc-1245	104	83	sourced	source	VERB
ijtc-1245	104	84	from	from	ADP
ijtc-1245	104	85	the	the	DET
ijtc-1245	104	86	financial	financial	ADJ
ijtc-1245	104	87	information	information	NOUN
ijtc-1245	104	88	report	report	NOUN
ijtc-1245	104	89	in	in	ADP
ijtc-1245	104	90	the	the	DET
ijtc-1245	104	91	financial	financial	ADJ
ijtc-1245	104	92	overview	overview	NOUN
ijtc-1245	104	93	section	section	NOUN
ijtc-1245	104	94	on	on	ADP
ijtc-1245	104	95	the	the	DET
ijtc-1245	104	96	pt	pt	PROPN
ijtc-1245	104	97	bsi	bsi	PROPN
ijtc-1245	104	98	website	website	NOUN
ijtc-1245	104	99	.	.	PUNCT
ijtc-1245	105	1	if	if	SCONJ
ijtc-1245	105	2	you	you	PRON
ijtc-1245	105	3	look	look	VERB
ijtc-1245	105	4	at	at	ADP
ijtc-1245	105	5	the	the	DET
ijtc-1245	105	6	pt	pt	PROPN
ijtc-1245	105	7	bsi	bsi	PROPN
ijtc-1245	105	8	financial	financial	PROPN
ijtc-1245	105	9	ratio	ratio	NOUN
ijtc-1245	105	10	table	table	NOUN
ijtc-1245	105	11	from	from	ADP
ijtc-1245	105	12	2020	2020	NUM
ijtc-1245	105	13	before	before	SCONJ
ijtc-1245	105	14	pt	pt	PROPN
ijtc-1245	105	15	bsi	bsi	PROPN
ijtc-1245	105	16	merged	merge	VERB
ijtc-1245	105	17	to	to	ADP
ijtc-1245	105	18	2022	2022	NUM
ijtc-1245	105	19	after	after	ADP
ijtc-1245	105	20	the	the	DET
ijtc-1245	105	21	merger	merger	NOUN
ijtc-1245	105	22	,	,	PUNCT
ijtc-1245	105	23	it	it	PRON
ijtc-1245	105	24	can	can	AUX
ijtc-1245	105	25	be	be	AUX
ijtc-1245	105	26	seen	see	VERB
ijtc-1245	105	27	that	that	SCONJ
ijtc-1245	105	28	there	there	PRON
ijtc-1245	105	29	was	be	VERB
ijtc-1245	105	30	an	an	DET
ijtc-1245	105	31	increase	increase	NOUN
ijtc-1245	105	32	,	,	PUNCT
ijtc-1245	105	33	the	the	DET
ijtc-1245	105	34	roa	roa	NOUN
ijtc-1245	105	35	value	value	NOUN
ijtc-1245	105	36	in	in	ADP
ijtc-1245	105	37	2020	2020	NUM
ijtc-1245	105	38	at	at	ADP
ijtc-1245	105	39	bri	bri	PROPN
ijtc-1245	105	40	sharia	sharia	PROPN
ijtc-1245	105	41	,	,	PUNCT
ijtc-1245	105	42	mandiri	mandiri	NOUN
ijtc-1245	105	43	sharia	sharia	PROPN
ijtc-1245	105	44	,	,	PUNCT
ijtc-1245	105	45	and	and	CCONJ
ijtc-1245	105	46	bni	bni	PROPN
ijtc-1245	105	47	sharia	sharia	PROPN
ijtc-1245	105	48	banks	banks	PROPN
ijtc-1245	105	49	,	,	PUNCT
ijtc-1245	105	50	on	on	ADP
ijtc-1245	105	51	average	average	ADJ
ijtc-1245	105	52	,	,	PUNCT
ijtc-1245	105	53	has	have	VERB
ijtc-1245	105	54	an	an	DET
ijtc-1245	105	55	amount	amount	NOUN
ijtc-1245	105	56	of	of	ADP
ijtc-1245	105	57	1.25	1.25	NUM
ijtc-1245	105	58	percent	percent	NOUN
ijtc-1245	105	59	and	and	CCONJ
ijtc-1245	105	60	in	in	ADP
ijtc-1245	105	61	2021	2021	NUM
ijtc-1245	105	62	it	it	PRON
ijtc-1245	105	63	has	have	AUX
ijtc-1245	105	64	increased	increase	VERB
ijtc-1245	105	65	by	by	ADP
ijtc-1245	105	66	0.36	0.36	NUM
ijtc-1245	105	67	percent	percent	NOUN
ijtc-1245	105	68	,	,	PUNCT
ijtc-1245	105	69	then	then	ADV
ijtc-1245	105	70	increased	increase	VERB
ijtc-1245	105	71	again	again	ADV
ijtc-1245	105	72	in	in	ADP
ijtc-1245	105	73	2022	2022	NUM
ijtc-1245	105	74	with	with	ADP
ijtc-1245	105	75	a	a	DET
ijtc-1245	105	76	value	value	NOUN
ijtc-1245	105	77	of	of	ADP
ijtc-1245	105	78	1.98	1.98	NUM
ijtc-1245	105	79	percent	percent	NOUN
ijtc-1245	105	80	,	,	PUNCT
ijtc-1245	105	81	from	from	ADP
ijtc-1245	105	82	2021	2021	NUM
ijtc-1245	105	83	to	to	ADP
ijtc-1245	105	84	2022	2022	NUM
ijtc-1245	105	85	pt	pt	PROPN
ijtc-1245	105	86	bsi	bsi	PROPN
ijtc-1245	105	87	's	's	PART
ijtc-1245	105	88	roa	roa	NOUN
ijtc-1245	105	89	value	value	NOUN
ijtc-1245	105	90	has	have	AUX
ijtc-1245	105	91	increased	increase	VERB
ijtc-1245	105	92	by	by	ADP
ijtc-1245	105	93	0,37	0,37	NUM
ijtc-1245	105	94	percent	percent	NOUN
ijtc-1245	105	95	,	,	PUNCT
ijtc-1245	105	96	from	from	ADP
ijtc-1245	105	97	the	the	DET
ijtc-1245	105	98	results	result	NOUN
ijtc-1245	105	99	of	of	ADP
ijtc-1245	105	100	these	these	DET
ijtc-1245	105	101	calculations	calculation	NOUN
ijtc-1245	105	102	it	it	PRON
ijtc-1245	105	103	can	can	AUX
ijtc-1245	105	104	be	be	AUX
ijtc-1245	105	105	said	say	VERB
ijtc-1245	105	106	that	that	SCONJ
ijtc-1245	105	107	pt	pt	PROPN
ijtc-1245	105	108	bsi	bsi	PROPN
ijtc-1245	105	109	has	have	VERB
ijtc-1245	105	110	a	a	DET
ijtc-1245	105	111	positive	positive	ADJ
ijtc-1245	105	112	efficient	efficient	ADJ
ijtc-1245	105	113	and	and	CCONJ
ijtc-1245	105	114	productive	productive	ADJ
ijtc-1245	105	115	level	level	NOUN
ijtc-1245	105	116	,	,	PUNCT
ijtc-1245	105	117	and	and	CCONJ
ijtc-1245	105	118	also	also	ADV
ijtc-1245	105	119	the	the	DET
ijtc-1245	105	120	high	high	ADJ
ijtc-1245	105	121	roa	roa	NOUN
ijtc-1245	105	122	value	value	NOUN
ijtc-1245	105	123	indicates	indicate	VERB
ijtc-1245	105	124	that	that	SCONJ
ijtc-1245	105	125	the	the	DET
ijtc-1245	105	126	company	company	NOUN
ijtc-1245	105	127	can	can	AUX
ijtc-1245	105	128	manage	manage	VERB
ijtc-1245	105	129	its	its	PRON
ijtc-1245	105	130	balance	balance	NOUN
ijtc-1245	105	131	sheet	sheet	NOUN
ijtc-1245	105	132	in	in	ADP
ijtc-1245	105	133	achieving	achieve	VERB
ijtc-1245	105	134	profits	profit	NOUN
ijtc-1245	105	135	,	,	PUNCT
ijtc-1245	105	136	when	when	SCONJ
ijtc-1245	105	137	viewed	view	VERB
ijtc-1245	105	138	from	from	ADP
ijtc-1245	105	139	return	return	NOUN
ijtc-1245	105	140	on	on	ADP
ijtc-1245	105	141	equity	equity	NOUN
ijtc-1245	105	142	(	(	PUNCT
ijtc-1245	105	143	roe	roe	PROPN
ijtc-1245	105	144	)	)	PUNCT
ijtc-1245	105	145	the	the	DET
ijtc-1245	105	146	average	average	ADJ
ijtc-1245	105	147	roe	roe	NOUN
ijtc-1245	105	148	in	in	ADP
ijtc-1245	105	149	2020	2020	NUM
ijtc-1245	105	150	of	of	ADP
ijtc-1245	105	151	the	the	DET
ijtc-1245	105	152	three	three	NUM
ijtc-1245	105	153	islamic	islamic	ADJ
ijtc-1245	105	154	banks	bank	NOUN
ijtc-1245	105	155	is	be	AUX
ijtc-1245	105	156	10.01	10.01	NUM
ijtc-1245	105	157	%	%	NOUN
ijtc-1245	105	158	when	when	SCONJ
ijtc-1245	105	159	compared	compare	VERB
ijtc-1245	105	160	to	to	ADP
ijtc-1245	105	161	the	the	DET
ijtc-1245	105	162	roe	roe	NOUN
ijtc-1245	105	163	value	value	NOUN
ijtc-1245	105	164	in	in	ADP
ijtc-1245	105	165	2021	2021	NUM
ijtc-1245	105	166	and	and	CCONJ
ijtc-1245	105	167	2022	2022	NUM
ijtc-1245	105	168	it	it	PRON
ijtc-1245	105	169	can	can	AUX
ijtc-1245	105	170	be	be	AUX
ijtc-1245	105	171	said	say	VERB
ijtc-1245	105	172	that	that	SCONJ
ijtc-1245	105	173	there	there	PRON
ijtc-1245	105	174	is	be	VERB
ijtc-1245	105	175	an	an	DET
ijtc-1245	105	176	increase	increase	NOUN
ijtc-1245	105	177	in	in	ADP
ijtc-1245	105	178	roe	roe	NOUN
ijtc-1245	105	179	percentage	percentage	NOUN
ijtc-1245	105	180	from	from	ADP
ijtc-1245	105	181	year	year	NOUN
ijtc-1245	105	182	to	to	ADP
ijtc-1245	105	183	year	year	NOUN
ijtc-1245	105	184	.	.	PUNCT
ijtc-1245	106	1	this	this	DET
ijtc-1245	106	2	research	research	NOUN
ijtc-1245	106	3	is	be	AUX
ijtc-1245	106	4	in	in	ADP
ijtc-1245	106	5	line	line	NOUN
ijtc-1245	106	6	with	with	ADP
ijtc-1245	106	7	research	research	NOUN
ijtc-1245	106	8	hisamuddin	hisamuddin	PROPN
ijtc-1245	106	9	&	&	CCONJ
ijtc-1245	106	10	tirta	tirta	PROPN
ijtc-1245	106	11	k	k	PROPN
ijtc-1245	106	12	(	(	PUNCT
ijtc-1245	106	13	2015	2015	NUM
ijtc-1245	106	14	)	)	PUNCT
ijtc-1245	106	15	that	that	SCONJ
ijtc-1245	106	16	the	the	DET
ijtc-1245	106	17	implementation	implementation	NOUN
ijtc-1245	106	18	of	of	ADP
ijtc-1245	106	19	good	good	ADJ
ijtc-1245	106	20	corporate	corporate	ADJ
ijtc-1245	106	21	governance	governance	NOUN
ijtc-1245	106	22	(	(	PUNCT
ijtc-1245	106	23	gcg	gcg	NOUN
ijtc-1245	106	24	)	)	PUNCT
ijtc-1245	106	25	can	can	AUX
ijtc-1245	106	26	improve	improve	VERB
ijtc-1245	106	27	company	company	NOUN
ijtc-1245	106	28	performance	performance	NOUN
ijtc-1245	106	29	positively	positively	ADV
ijtc-1245	106	30	,	,	PUNCT
ijtc-1245	106	31	which	which	PRON
ijtc-1245	106	32	measures	measure	VERB
ijtc-1245	106	33	financial	financial	ADJ
ijtc-1245	106	34	performance	performance	NOUN
ijtc-1245	106	35	using	use	VERB
ijtc-1245	106	36	roa	roa	PROPN
ijtc-1245	106	37	and	and	CCONJ
ijtc-1245	106	38	roe	roe	PROPN
ijtc-1245	106	39	when	when	SCONJ
ijtc-1245	106	40	islamic	islamic	ADJ
ijtc-1245	106	41	banking	banking	NOUN
ijtc-1245	106	42	has	have	AUX
ijtc-1245	106	43	not	not	PART
ijtc-1245	106	44	merged	merge	VERB
ijtc-1245	106	45	which	which	PRON
ijtc-1245	106	46	publishes	publish	VERB
ijtc-1245	106	47	annual	annual	ADJ
ijtc-1245	106	48	reports	report	NOUN
ijtc-1245	106	49	and	and	CCONJ
ijtc-1245	106	50	good	good	ADJ
ijtc-1245	106	51	corporate	corporate	ADJ
ijtc-1245	106	52	governance	governance	NOUN
ijtc-1245	106	53	(	(	PUNCT
ijtc-1245	106	54	gcg	gcg	NOUN
ijtc-1245	106	55	)	)	PUNCT
ijtc-1245	106	56	reports	report	NOUN
ijtc-1245	106	57	for	for	ADP
ijtc-1245	106	58	the	the	DET
ijtc-1245	106	59	period	period	NOUN
ijtc-1245	106	60	2008	2008	NUM
ijtc-1245	106	61	to	to	ADP
ijtc-1245	106	62	2010	2010	NUM
ijtc-1245	106	63	.	.	PUNCT
ijtc-1245	107	1	gcg	gcg	NOUN
ijtc-1245	107	2	and	and	CCONJ
ijtc-1245	107	3	financial	financial	ADJ
ijtc-1245	107	4	performance	performance	NOUN
ijtc-1245	107	5	return	return	NOUN
ijtc-1245	107	6	on	on	ADP
ijtc-1245	107	7	equity	equity	NOUN
ijtc-1245	107	8	(	(	PUNCT
ijtc-1245	107	9	roe	roe	PROPN
ijtc-1245	107	10	)	)	PUNCT
ijtc-1245	107	11	which	which	PRON
ijtc-1245	107	12	is	be	AUX
ijtc-1245	107	13	the	the	DET
ijtc-1245	107	14	ratio	ratio	NOUN
ijtc-1245	107	15	between	between	ADP
ijtc-1245	107	16	the	the	DET
ijtc-1245	107	17	bank	bank	NOUN
ijtc-1245	107	18	's	's	PART
ijtc-1245	107	19	net	net	ADJ
ijtc-1245	107	20	income	income	NOUN
ijtc-1245	107	21	and	and	CCONJ
ijtc-1245	107	22	its	its	PRON
ijtc-1245	107	23	own	own	ADJ
ijtc-1245	107	24	capital	capital	NOUN
ijtc-1245	107	25	which	which	PRON
ijtc-1245	107	26	has	have	AUX
ijtc-1245	107	27	increased	increase	VERB
ijtc-1245	107	28	every	every	DET
ijtc-1245	107	29	year	year	NOUN
ijtc-1245	107	30	after	after	SCONJ
ijtc-1245	107	31	the	the	DET
ijtc-1245	107	32	merger	merger	NOUN
ijtc-1245	107	33	can	can	AUX
ijtc-1245	107	34	be	be	AUX
ijtc-1245	107	35	concluded	conclude	VERB
ijtc-1245	107	36	that	that	SCONJ
ijtc-1245	107	37	the	the	DET
ijtc-1245	107	38	increase	increase	NOUN
ijtc-1245	107	39	in	in	ADP
ijtc-1245	107	40	net	net	ADJ
ijtc-1245	107	41	income	income	NOUN
ijtc-1245	107	42	from	from	ADP
ijtc-1245	107	43	the	the	DET
ijtc-1245	107	44	bank	bank	NOUN
ijtc-1245	107	45	concerned	concerned	ADJ
ijtc-1245	107	46	has	have	VERB
ijtc-1245	107	47	a	a	DET
ijtc-1245	107	48	positive	positive	ADJ
ijtc-1245	107	49	effect	effect	NOUN
ijtc-1245	107	50	,	,	PUNCT
ijtc-1245	107	51	indicating	indicate	VERB
ijtc-1245	107	52	that	that	SCONJ
ijtc-1245	107	53	if	if	SCONJ
ijtc-1245	107	54	the	the	DET
ijtc-1245	107	55	quality	quality	NOUN
ijtc-1245	107	56	of	of	ADP
ijtc-1245	107	57	gcg	gcg	NOUN
ijtc-1245	107	58	implementation	implementation	NOUN
ijtc-1245	107	59	increases	increase	NOUN
ijtc-1245	107	60	,	,	PUNCT
ijtc-1245	107	61	it	it	PRON
ijtc-1245	107	62	will	will	AUX
ijtc-1245	107	63	also	also	ADV
ijtc-1245	107	64	be	be	AUX
ijtc-1245	107	65	followed	follow	VERB
ijtc-1245	107	66	by	by	ADP
ijtc-1245	107	67	an	an	DET
ijtc-1245	107	68	increase	increase	NOUN
ijtc-1245	107	69	in	in	ADP
ijtc-1245	107	70	roe	roe	NOUN
ijtc-1245	107	71	value	value	NOUN
ijtc-1245	107	72	.	.	PUNCT
ijtc-1245	108	1	this	this	PRON
ijtc-1245	108	2	contradicts	contradict	VERB
ijtc-1245	108	3	the	the	DET
ijtc-1245	108	4	research	research	NOUN
ijtc-1245	108	5	of	of	ADP
ijtc-1245	108	6	pratiwi	pratiwi	NOUN
ijtc-1245	108	7	(	(	PUNCT
ijtc-1245	108	8	2016	2016	NUM
ijtc-1245	108	9	)	)	PUNCT
ijtc-1245	108	10	shows	show	VERB
ijtc-1245	108	11	that	that	SCONJ
ijtc-1245	108	12	the	the	DET
ijtc-1245	108	13	quality	quality	NOUN
ijtc-1245	108	14	of	of	ADP
ijtc-1245	108	15	gcg	gcg	NOUN
ijtc-1245	108	16	has	have	VERB
ijtc-1245	108	17	a	a	DET
ijtc-1245	108	18	significant	significant	ADJ
ijtc-1245	108	19	negative	negative	ADJ
ijtc-1245	108	20	effect	effect	NOUN
ijtc-1245	108	21	on	on	ADP
ijtc-1245	108	22	the	the	DET
ijtc-1245	108	23	roe	roe	NOUN
ijtc-1245	108	24	ratio	ratio	NOUN
ijtc-1245	108	25	,	,	PUNCT
ijtc-1245	108	26	while	while	SCONJ
ijtc-1245	108	27	in	in	ADP
ijtc-1245	108	28	research	research	NOUN
ijtc-1245	108	29	hisamuddin	hisamuddin	PROPN
ijtc-1245	108	30	&	&	CCONJ
ijtc-1245	108	31	tirta	tirta	PROPN
ijtc-1245	108	32	k	k	PROPN
ijtc-1245	108	33	(	(	PUNCT
ijtc-1245	108	34	2015	2015	NUM
ijtc-1245	108	35	)	)	PUNCT
ijtc-1245	108	36	which	which	PRON
ijtc-1245	108	37	reveals	reveal	VERB
ijtc-1245	108	38	that	that	SCONJ
ijtc-1245	108	39	the	the	DET
ijtc-1245	108	40	implementation	implementation	NOUN
ijtc-1245	108	41	of	of	ADP
ijtc-1245	108	42	gcg	gcg	NOUN
ijtc-1245	108	43	can	can	AUX
ijtc-1245	108	44	improve	improve	VERB
ijtc-1245	108	45	financial	financial	ADJ
ijtc-1245	108	46	performance	performance	NOUN
ijtc-1245	108	47	and	and	CCONJ
ijtc-1245	108	48	reduce	reduce	VERB
ijtc-1245	108	49	the	the	DET
ijtc-1245	108	50	risk	risk	NOUN
ijtc-1245	108	51	of	of	ADP
ijtc-1245	108	52	fraud	fraud	NOUN
ijtc-1245	108	53	for	for	ADP
ijtc-1245	108	54	its	its	PRON
ijtc-1245	108	55	own	own	ADJ
ijtc-1245	108	56	interests	interest	NOUN
ijtc-1245	108	57	,	,	PUNCT
ijtc-1245	108	58	from	from	ADP
ijtc-1245	108	59	these	these	DET
ijtc-1245	108	60	two	two	NUM
ijtc-1245	108	61	studies	study	NOUN
ijtc-1245	108	62	it	it	PRON
ijtc-1245	108	63	can	can	AUX
ijtc-1245	108	64	be	be	AUX
ijtc-1245	108	65	concluded	conclude	VERB
ijtc-1245	108	66	that	that	SCONJ
ijtc-1245	108	67	the	the	DET
ijtc-1245	108	68	implementation	implementation	NOUN
ijtc-1245	108	69	of	of	ADP
ijtc-1245	108	70	gcg	gcg	NOUN
ijtc-1245	108	71	on	on	ADP
ijtc-1245	108	72	roe	roe	NOUN
ijtc-1245	108	73	value	value	NOUN
ijtc-1245	108	74	does	do	AUX
ijtc-1245	108	75	not	not	PART
ijtc-1245	108	76	have	have	VERB
ijtc-1245	108	77	a	a	DET
ijtc-1245	108	78	big	big	ADJ
ijtc-1245	108	79	role	role	NOUN
ijtc-1245	108	80	.	.	PUNCT
ijtc-1245	109	1	conclusion	conclusion	NOUN
ijtc-1245	109	2	this	this	DET
ijtc-1245	109	3	study	study	NOUN
ijtc-1245	109	4	aims	aim	VERB
ijtc-1245	109	5	to	to	PART
ijtc-1245	109	6	analyze	analyze	VERB
ijtc-1245	109	7	the	the	DET
ijtc-1245	109	8	effect	effect	NOUN
ijtc-1245	109	9	of	of	ADP
ijtc-1245	109	10	good	good	ADJ
ijtc-1245	109	11	corporate	corporate	ADJ
ijtc-1245	109	12	governance	governance	NOUN
ijtc-1245	109	13	on	on	ADP
ijtc-1245	109	14	the	the	DET
ijtc-1245	109	15	financial	financial	ADJ
ijtc-1245	109	16	performance	performance	NOUN
ijtc-1245	109	17	of	of	ADP
ijtc-1245	109	18	islamic	islamic	ADJ
ijtc-1245	109	19	banks	bank	NOUN
ijtc-1245	109	20	after	after	ADP
ijtc-1245	109	21	the	the	DET
ijtc-1245	109	22	merger	merger	NOUN
ijtc-1245	109	23	with	with	ADP
ijtc-1245	109	24	gcg	gcg	PROPN
ijtc-1245	109	25	measurement	measurement	NOUN
ijtc-1245	109	26	with	with	ADP
ijtc-1245	109	27	cgpi	cgpi	NOUN
ijtc-1245	109	28	ratings	rating	NOUN
ijtc-1245	109	29	and	and	CCONJ
ijtc-1245	109	30	measurement	measurement	NOUN
ijtc-1245	109	31	of	of	ADP
ijtc-1245	109	32	financial	financial	ADJ
ijtc-1245	109	33	performance	performance	NOUN
ijtc-1245	109	34	on	on	ADP
ijtc-1245	109	35	roa	roa	PROPN
ijtc-1245	109	36	and	and	CCONJ
ijtc-1245	109	37	roe	roe	PROPN
ijtc-1245	109	38	,	,	PUNCT
ijtc-1245	109	39	from	from	ADP
ijtc-1245	109	40	the	the	DET
ijtc-1245	109	41	results	result	NOUN
ijtc-1245	109	42	of	of	ADP
ijtc-1245	109	43	the	the	DET
ijtc-1245	109	44	analysis	analysis	NOUN
ijtc-1245	109	45	there	there	PRON
ijtc-1245	109	46	are	be	VERB
ijtc-1245	109	47	differences	difference	NOUN
ijtc-1245	109	48	in	in	ADP
ijtc-1245	109	49	roa	roa	PROPN
ijtc-1245	109	50	and	and	CCONJ
ijtc-1245	109	51	roe	roe	PROPN
ijtc-1245	109	52	values	value	NOUN
ijtc-1245	109	53	both	both	CCONJ
ijtc-1245	109	54	before	before	ADP
ijtc-1245	109	55	the	the	DET
ijtc-1245	109	56	merger	merger	NOUN
ijtc-1245	109	57	and	and	CCONJ
ijtc-1245	109	58	after	after	ADP
ijtc-1245	109	59	the	the	DET
ijtc-1245	109	60	merger	merger	NOUN
ijtc-1245	109	61	,	,	PUNCT
ijtc-1245	109	62	while	while	SCONJ
ijtc-1245	109	63	gcg	gcg	NOUN
ijtc-1245	109	64	before	before	ADV
ijtc-1245	109	65	and	and	CCONJ
ijtc-1245	109	66	after	after	SCONJ
ijtc-1245	109	67	the	the	DET
ijtc-1245	109	68	merger	merger	NOUN
ijtc-1245	109	69	has	have	VERB
ijtc-1245	109	70	no	no	DET
ijtc-1245	109	71	difference	difference	NOUN
ijtc-1245	109	72	and	and	CCONJ
ijtc-1245	109	73	based	base	VERB
ijtc-1245	109	74	on	on	ADP
ijtc-1245	109	75	the	the	DET
ijtc-1245	109	76	corporate	corporate	ADJ
ijtc-1245	109	77	governance	governance	NOUN
ijtc-1245	109	78	report	report	NOUN
ijtc-1245	109	79	it	it	PRON
ijtc-1245	109	80	can	can	AUX
ijtc-1245	109	81	be	be	AUX
ijtc-1245	109	82	concluded	conclude	VERB
ijtc-1245	109	83	that	that	SCONJ
ijtc-1245	109	84	the	the	DET
ijtc-1245	109	85	company	company	NOUN
ijtc-1245	109	86	implements	implement	VERB
ijtc-1245	109	87	good	good	ADJ
ijtc-1245	109	88	governance	governance	NOUN
ijtc-1245	109	89	policies	policy	NOUN
ijtc-1245	109	90	.	.	PUNCT
ijtc-1245	110	1	changes	change	NOUN
ijtc-1245	110	2	in	in	ADP
ijtc-1245	110	3	roa	roa	PROPN
ijtc-1245	110	4	and	and	CCONJ
ijtc-1245	110	5	roe	roe	NOUN
ijtc-1245	110	6	values	value	NOUN
ijtc-1245	110	7	that	that	PRON
ijtc-1245	110	8	show	show	VERB
ijtc-1245	110	9	an	an	DET
ijtc-1245	110	10	increase	increase	NOUN
ijtc-1245	110	11	are	be	AUX
ijtc-1245	110	12	evidence	evidence	NOUN
ijtc-1245	110	13	of	of	ADP
ijtc-1245	110	14	the	the	DET
ijtc-1245	110	15	company	company	NOUN
ijtc-1245	110	16	's	's	PART
ijtc-1245	110	17	ability	ability	NOUN
ijtc-1245	110	18	to	to	PART
ijtc-1245	110	19	generate	generate	VERB
ijtc-1245	110	20	profits	profit	NOUN
ijtc-1245	110	21	from	from	ADP
ijtc-1245	110	22	its	its	PRON
ijtc-1245	110	23	assets	asset	NOUN
ijtc-1245	110	24	.	.	PUNCT
ijtc-1245	111	1	this	this	PRON
ijtc-1245	111	2	is	be	AUX
ijtc-1245	111	3	in	in	ADP
ijtc-1245	111	4	line	line	NOUN
ijtc-1245	111	5	with	with	ADP
ijtc-1245	111	6	the	the	DET
ijtc-1245	111	7	quality	quality	NOUN
ijtc-1245	111	8	of	of	ADP
ijtc-1245	111	9	financing	financing	NOUN
ijtc-1245	111	10	that	that	PRON
ijtc-1245	111	11	is	be	AUX
ijtc-1245	111	12	getting	get	VERB
ijtc-1245	111	13	better	well	ADJ
ijtc-1245	111	14	with	with	ADP
ijtc-1245	111	15	the	the	DET
ijtc-1245	111	16	target	target	NOUN
ijtc-1245	111	17	market	market	NOUN
ijtc-1245	111	18	applied	apply	VERB
ijtc-1245	111	19	at	at	ADP
ijtc-1245	111	20	this	this	DET
ijtc-1245	111	21	time	time	NOUN
ijtc-1245	111	22	.	.	PUNCT
ijtc-1245	112	1	in	in	ADP
ijtc-1245	112	2	the	the	DET
ijtc-1245	112	3	end	end	NOUN
ijtc-1245	112	4	,	,	PUNCT
ijtc-1245	112	5	the	the	DET
ijtc-1245	112	6	results	result	NOUN
ijtc-1245	112	7	of	of	ADP
ijtc-1245	112	8	the	the	DET
ijtc-1245	112	9	merger	merger	NOUN
ijtc-1245	112	10	of	of	ADP
ijtc-1245	112	11	the	the	DET
ijtc-1245	112	12	three	three	NUM
ijtc-1245	112	13	state	state	NOUN
ijtc-1245	112	14	-	-	PUNCT
ijtc-1245	112	15	owned	own	VERB
ijtc-1245	112	16	banks	bank	NOUN
ijtc-1245	112	17	gave	give	VERB
ijtc-1245	112	18	a	a	DET
ijtc-1245	112	19	positive	positive	ADJ
ijtc-1245	112	20	view	view	NOUN
ijtc-1245	112	21	by	by	ADP
ijtc-1245	112	22	recording	record	VERB
ijtc-1245	112	23	good	good	ADJ
ijtc-1245	112	24	performance	performance	NOUN
ijtc-1245	112	25	in	in	ADP
ijtc-1245	112	26	the	the	DET
ijtc-1245	112	27	world	world	NOUN
ijtc-1245	112	28	of	of	ADP
ijtc-1245	112	29	islamic	islamic	ADJ
ijtc-1245	112	30	banking	banking	NOUN
ijtc-1245	112	31	and	and	CCONJ
ijtc-1245	112	32	became	become	VERB
ijtc-1245	112	33	a	a	DET
ijtc-1245	112	34	milestone	milestone	NOUN
ijtc-1245	112	35	in	in	ADP
ijtc-1245	112	36	increasing	increase	VERB
ijtc-1245	112	37	market	market	NOUN
ijtc-1245	112	38	share	share	NOUN
ijtc-1245	112	39	in	in	ADP
ijtc-1245	112	40	the	the	DET
ijtc-1245	112	41	process	process	NOUN
ijtc-1245	112	42	of	of	ADP
ijtc-1245	112	43	developing	develop	VERB
ijtc-1245	112	44	the	the	DET
ijtc-1245	112	45	halal	halal	NOUN
ijtc-1245	112	46	industry	industry	NOUN
ijtc-1245	112	47	in	in	ADP
ijtc-1245	112	48	indonesia	indonesia	PROPN
ijtc-1245	112	49	.	.	PUNCT
ijtc-1245	113	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1245	113	2	implementation	implementation	NOUN
ijtc-1245	113	3	of	of	ADP
ijtc-1245	113	4	good	good	ADJ
ijtc-1245	113	5	corporate	corporate	ADJ
ijtc-1245	113	6	governance	governance	NOUN
ijtc-1245	113	7	in	in	ADP
ijtc-1245	113	8	supporting	support	VERB
ijtc-1245	113	9	financial	financial	ADJ
ijtc-1245	113	10	performance	performance	NOUN
ijtc-1245	113	11	of	of	ADP
ijtc-1245	113	12	indonesian	indonesian	ADJ
ijtc-1245	113	13	islamic	islamic	ADJ
ijtc-1245	113	14	banking	banking	PROPN
ijtc-1245	113	15	post	post	PROPN
ijtc-1245	113	16	merger	merger	PROPN
ijtc-1245	113	17	veni	veni	PROPN
ijtc-1245	113	18	,	,	PUNCT
ijtc-1245	113	19	sucipto	sucipto	ADJ
ijtc-1245	113	20	,	,	PUNCT
ijtc-1245	113	21	and	and	CCONJ
ijtc-1245	113	22	sulistyowati	sulistyowati	NOUN
ijtc-1245	113	23	616	616	NUM
ijtc-1245	113	24	|	|	ADV
ijtc-1245	113	25	ilomata	ilomata	PROPN
ijtc-1245	113	26	international	international	ADJ
ijtc-1245	113	27	journal	journal	NOUN
ijtc-1245	113	28	of	of	ADP
ijtc-1245	113	29	tax	tax	PROPN
ijtc-1245	113	30	&	&	CCONJ
ijtc-1245	113	31	accounting	account	VERB
ijtc-1245	113	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1245	113	33	this	this	DET
ijtc-1245	113	34	research	research	NOUN
ijtc-1245	113	35	can	can	AUX
ijtc-1245	113	36	be	be	AUX
ijtc-1245	113	37	a	a	DET
ijtc-1245	113	38	practical	practical	ADJ
ijtc-1245	113	39	implication	implication	NOUN
ijtc-1245	113	40	in	in	ADP
ijtc-1245	113	41	consideration	consideration	NOUN
ijtc-1245	113	42	before	before	ADP
ijtc-1245	113	43	investing	invest	VERB
ijtc-1245	113	44	,	,	PUNCT
ijtc-1245	113	45	while	while	SCONJ
ijtc-1245	113	46	for	for	ADP
ijtc-1245	113	47	stakeholders	stakeholder	NOUN
ijtc-1245	113	48	it	it	PRON
ijtc-1245	113	49	can	can	AUX
ijtc-1245	113	50	be	be	AUX
ijtc-1245	113	51	an	an	DET
ijtc-1245	113	52	evaluation	evaluation	NOUN
ijtc-1245	113	53	of	of	ADP
ijtc-1245	113	54	the	the	DET
ijtc-1245	113	55	company	company	NOUN
ijtc-1245	113	56	's	's	PART
ijtc-1245	113	57	strategy	strategy	NOUN
ijtc-1245	113	58	if	if	SCONJ
ijtc-1245	113	59	the	the	DET
ijtc-1245	113	60	company	company	NOUN
ijtc-1245	113	61	's	's	PART
ijtc-1245	113	62	performance	performance	NOUN
ijtc-1245	113	63	after	after	SCONJ
ijtc-1245	113	64	the	the	DET
ijtc-1245	113	65	merger	merger	NOUN
ijtc-1245	113	66	has	have	AUX
ijtc-1245	113	67	not	not	PART
ijtc-1245	113	68	shown	show	VERB
ijtc-1245	113	69	a	a	DET
ijtc-1245	113	70	positive	positive	ADJ
ijtc-1245	113	71	trend	trend	NOUN
ijtc-1245	113	72	.	.	PUNCT
ijtc-1245	114	1	in	in	ADP
ijtc-1245	114	2	addition	addition	NOUN
ijtc-1245	114	3	,	,	PUNCT
ijtc-1245	114	4	the	the	DET
ijtc-1245	114	5	success	success	NOUN
ijtc-1245	114	6	or	or	CCONJ
ijtc-1245	114	7	failure	failure	NOUN
ijtc-1245	114	8	of	of	ADP
ijtc-1245	114	9	the	the	DET
ijtc-1245	114	10	bsi	bsi	PROPN
ijtc-1245	114	11	merger	merger	NOUN
ijtc-1245	114	12	can	can	AUX
ijtc-1245	114	13	be	be	AUX
ijtc-1245	114	14	a	a	DET
ijtc-1245	114	15	benchmark	benchmark	NOUN
ijtc-1245	114	16	for	for	ADP
ijtc-1245	114	17	the	the	DET
ijtc-1245	114	18	government	government	NOUN
ijtc-1245	114	19	regarding	regard	VERB
ijtc-1245	114	20	the	the	DET
ijtc-1245	114	21	plan	plan	NOUN
ijtc-1245	114	22	to	to	PART
ijtc-1245	114	23	merge	merge	VERB
ijtc-1245	114	24	btn	btn	NOUN
ijtc-1245	114	25	sharia	sharia	PROPN
ijtc-1245	114	26	into	into	ADP
ijtc-1245	114	27	bsi	bsi	PROPN
ijtc-1245	114	28	.	.	PUNCT
ijtc-1245	115	1	the	the	DET
ijtc-1245	115	2	improvement	improvement	NOUN
ijtc-1245	115	3	in	in	ADP
ijtc-1245	115	4	the	the	DET
ijtc-1245	115	5	financial	financial	ADJ
ijtc-1245	115	6	performance	performance	NOUN
ijtc-1245	115	7	of	of	ADP
ijtc-1245	115	8	pt	pt	PROPN
ijtc-1245	115	9	bsi	bsi	PROPN
ijtc-1245	115	10	banking	banking	NOUN
ijtc-1245	115	11	is	be	AUX
ijtc-1245	115	12	the	the	DET
ijtc-1245	115	13	impact	impact	NOUN
ijtc-1245	115	14	of	of	ADP
ijtc-1245	115	15	the	the	DET
ijtc-1245	115	16	merger	merger	NOUN
ijtc-1245	115	17	that	that	PRON
ijtc-1245	115	18	has	have	AUX
ijtc-1245	115	19	occurred	occur	VERB
ijtc-1245	115	20	for	for	ADP
ijtc-1245	115	21	three	three	NUM
ijtc-1245	115	22	years	year	NOUN
ijtc-1245	115	23	since	since	SCONJ
ijtc-1245	115	24	2021	2021	NUM
ijtc-1245	115	25	,	,	PUNCT
ijtc-1245	115	26	with	with	ADP
ijtc-1245	115	27	an	an	DET
ijtc-1245	115	28	increase	increase	NOUN
ijtc-1245	115	29	in	in	ADP
ijtc-1245	115	30	financial	financial	ADJ
ijtc-1245	115	31	performance	performance	NOUN
ijtc-1245	115	32	,	,	PUNCT
ijtc-1245	115	33	the	the	DET
ijtc-1245	115	34	level	level	NOUN
ijtc-1245	115	35	of	of	ADP
ijtc-1245	115	36	trust	trust	NOUN
ijtc-1245	115	37	of	of	ADP
ijtc-1245	115	38	stakeholders	stakeholder	NOUN
ijtc-1245	115	39	will	will	AUX
ijtc-1245	115	40	also	also	ADV
ijtc-1245	115	41	increase	increase	VERB
ijtc-1245	115	42	,	,	PUNCT
ijtc-1245	115	43	one	one	NUM
ijtc-1245	115	44	example	example	NOUN
ijtc-1245	115	45	is	be	AUX
ijtc-1245	115	46	investors	investor	NOUN
ijtc-1245	115	47	who	who	PRON
ijtc-1245	115	48	will	will	AUX
ijtc-1245	115	49	invest	invest	VERB
ijtc-1245	115	50	.	.	PUNCT
ijtc-1245	116	1	this	this	DET
ijtc-1245	116	2	study	study	NOUN
ijtc-1245	116	3	has	have	VERB
ijtc-1245	116	4	several	several	ADJ
ijtc-1245	116	5	limitations	limitation	NOUN
ijtc-1245	116	6	and	and	CCONJ
ijtc-1245	116	7	is	be	AUX
ijtc-1245	116	8	still	still	ADV
ijtc-1245	116	9	not	not	PART
ijtc-1245	116	10	too	too	ADV
ijtc-1245	116	11	complete	complete	ADJ
ijtc-1245	116	12	in	in	ADP
ijtc-1245	116	13	various	various	ADJ
ijtc-1245	116	14	aspects	aspect	NOUN
ijtc-1245	116	15	and	and	CCONJ
ijtc-1245	116	16	lacks	lack	VERB
ijtc-1245	116	17	depth	depth	NOUN
ijtc-1245	116	18	in	in	ADP
ijtc-1245	116	19	the	the	DET
ijtc-1245	116	20	discussion	discussion	NOUN
ijtc-1245	116	21	of	of	ADP
ijtc-1245	116	22	financial	financial	ADJ
ijtc-1245	116	23	performance	performance	NOUN
ijtc-1245	116	24	indicators	indicator	NOUN
ijtc-1245	116	25	other	other	ADJ
ijtc-1245	116	26	than	than	ADP
ijtc-1245	116	27	roa	roa	PROPN
ijtc-1245	116	28	and	and	CCONJ
ijtc-1245	116	29	roe	roe	PROPN
ijtc-1245	116	30	there	there	PRON
ijtc-1245	116	31	are	be	VERB
ijtc-1245	116	32	still	still	ADV
ijtc-1245	116	33	many	many	ADJ
ijtc-1245	116	34	financial	financial	ADJ
ijtc-1245	116	35	performance	performance	NOUN
ijtc-1245	116	36	measurements	measurement	NOUN
ijtc-1245	116	37	that	that	PRON
ijtc-1245	116	38	can	can	AUX
ijtc-1245	116	39	be	be	AUX
ijtc-1245	116	40	seen	see	VERB
ijtc-1245	116	41	to	to	PART
ijtc-1245	116	42	assess	assess	VERB
ijtc-1245	116	43	the	the	DET
ijtc-1245	116	44	development	development	NOUN
ijtc-1245	116	45	of	of	ADP
ijtc-1245	116	46	pt	pt	PROPN
ijtc-1245	116	47	bsi	bsi	PROPN
ijtc-1245	116	48	.	.	PUNCT
ijtc-1245	117	1	suggestions	suggestion	NOUN
ijtc-1245	117	2	for	for	ADP
ijtc-1245	117	3	further	further	ADJ
ijtc-1245	117	4	research	research	NOUN
ijtc-1245	117	5	are	be	AUX
ijtc-1245	117	6	to	to	PART
ijtc-1245	117	7	conduct	conduct	VERB
ijtc-1245	117	8	research	research	NOUN
ijtc-1245	117	9	with	with	ADP
ijtc-1245	117	10	a	a	DET
ijtc-1245	117	11	longer	long	ADJ
ijtc-1245	117	12	data	datum	NOUN
ijtc-1245	117	13	period	period	NOUN
ijtc-1245	117	14	than	than	ADP
ijtc-1245	117	15	only	only	ADV
ijtc-1245	117	16	data	datum	NOUN
ijtc-1245	117	17	obtained	obtain	VERB
ijtc-1245	117	18	two	two	NUM
ijtc-1245	117	19	years	year	NOUN
ijtc-1245	117	20	after	after	ADP
ijtc-1245	117	21	the	the	DET
ijtc-1245	117	22	merger	merger	NOUN
ijtc-1245	117	23	in	in	ADP
ijtc-1245	117	24	order	order	NOUN
ijtc-1245	117	25	to	to	PART
ijtc-1245	117	26	obtain	obtain	VERB
ijtc-1245	117	27	broader	broad	ADJ
ijtc-1245	117	28	research	research	NOUN
ijtc-1245	117	29	results	result	NOUN
ijtc-1245	117	30	in	in	ADP
ijtc-1245	117	31	describing	describe	VERB
ijtc-1245	117	32	the	the	DET
ijtc-1245	117	33	financial	financial	ADJ
ijtc-1245	117	34	performance	performance	NOUN
ijtc-1245	117	35	of	of	ADP
ijtc-1245	117	36	pt	pt	X
ijtc-1245	117	37	bsi	bsi	PROPN
ijtc-1245	117	38	post	post	PROPN
ijtc-1245	117	39	merger	merger	NOUN
ijtc-1245	117	40	.	.	PUNCT
ijtc-1245	118	1	reference	reference	NOUN
ijtc-1245	118	2	abu	abu	PROPN
ijtc-1245	118	3	,	,	PUNCT
ijtc-1245	118	4	m.	m.	NOUN
ijtc-1245	118	5	,	,	PUNCT
ijtc-1245	118	6	ibrahim	ibrahim	PROPN
ijtc-1245	118	7	,	,	PUNCT
ijtc-1245	118	8	u.	u.	PROPN
ijtc-1245	118	9	a.	a.	PROPN
ijtc-1245	118	10	,	,	PUNCT
ijtc-1245	118	11	&	&	CCONJ
ijtc-1245	118	12	muritala	muritala	PROPN
ijtc-1245	118	13	,	,	PUNCT
ijtc-1245	118	14	t.	t.	NOUN
ijtc-1245	118	15	a.	a.	NOUN
ijtc-1245	118	16	(	(	PUNCT
ijtc-1245	118	17	2022	2022	NUM
ijtc-1245	118	18	)	)	PUNCT
ijtc-1245	118	19	.	.	PUNCT
ijtc-1245	119	1	effect	effect	NOUN
ijtc-1245	119	2	of	of	ADP
ijtc-1245	119	3	board	board	NOUN
ijtc-1245	119	4	characteristics	characteristic	NOUN
ijtc-1245	119	5	and	and	CCONJ
ijtc-1245	119	6	risk	risk	NOUN
ijtc-1245	119	7	management	management	NOUN
ijtc-1245	119	8	practices	practice	NOUN
ijtc-1245	119	9	on	on	ADP
ijtc-1245	119	10	the	the	DET
ijtc-1245	119	11	financial	financial	ADJ
ijtc-1245	119	12	performance	performance	NOUN
ijtc-1245	119	13	of	of	ADP
ijtc-1245	119	14	listed	list	VERB
ijtc-1245	119	15	non	non	ADJ
ijtc-1245	119	16	-	-	ADJ
ijtc-1245	119	17	financial	financial	ADJ
ijtc-1245	119	18	firms	firm	NOUN
ijtc-1245	119	19	in	in	ADP
ijtc-1245	119	20	nigeria	nigeria	PROPN
ijtc-1245	119	21	.	.	PUNCT
ijtc-1245	120	1	problems	problem	NOUN
ijtc-1245	120	2	and	and	CCONJ
ijtc-1245	120	3	perspectives	perspective	NOUN
ijtc-1245	120	4	in	in	ADP
ijtc-1245	120	5	management	management	NOUN
ijtc-1245	120	6	,	,	PUNCT
ijtc-1245	120	7	20(3	20(3	NOUN
ijtc-1245	120	8	)	)	PUNCT
ijtc-1245	120	9	,	,	PUNCT
ijtc-1245	120	10	285–296	285–296	NUM
ijtc-1245	120	11	.	.	PUNCT
ijtc-1245	120	12	https://doi.org/10.21511/ppm.20(3).2022.23	https://doi.org/10.21511/ppm.20(3).2022.23	SYM
ijtc-1245	120	13	agustina	agustina	PROPN
ijtc-1245	120	14	,	,	PUNCT
ijtc-1245	120	15	f.	f.	PROPN
ijtc-1245	120	16	,	,	PUNCT
ijtc-1245	120	17	&	&	CCONJ
ijtc-1245	120	18	maria	maria	PROPN
ijtc-1245	120	19	,	,	PUNCT
ijtc-1245	120	20	d.	d.	PROPN
ijtc-1245	120	21	(	(	PUNCT
ijtc-1245	120	22	2017	2017	NUM
ijtc-1245	120	23	)	)	PUNCT
ijtc-1245	120	24	.	.	PUNCT
ijtc-1245	121	1	peningkatan	peningkatan	PROPN
ijtc-1245	121	2	kinerja	kinerja	PROPN
ijtc-1245	121	3	bank	bank	PROPN
ijtc-1245	121	4	syariah	syariah	PROPN
ijtc-1245	121	5	di	di	PROPN
ijtc-1245	121	6	indonesia	indonesia	PROPN
ijtc-1245	121	7	melalui	melalui	PROPN
ijtc-1245	121	8	penerapan	penerapan	PROPN
ijtc-1245	121	9	good	good	ADJ
ijtc-1245	121	10	corporate	corporate	ADJ
ijtc-1245	121	11	governance	governance	NOUN
ijtc-1245	121	12	.	.	PUNCT
ijtc-1245	122	1	prosiding	proside	VERB
ijtc-1245	122	2	semnas	semnas	PROPN
ijtc-1245	122	3	iib	iib	PROPN
ijtc-1245	122	4	darmajaya	darmajaya	PROPN
ijtc-1245	122	5	,	,	PUNCT
ijtc-1245	122	6	1(17	1(17	NUM
ijtc-1245	122	7	)	)	PUNCT
ijtc-1245	122	8	,	,	PUNCT
ijtc-1245	122	9	270–283	270–283	NUM
ijtc-1245	122	10	.	.	PUNCT
ijtc-1245	123	1	amendolagine	amendolagine	PROPN
ijtc-1245	123	2	,	,	PUNCT
ijtc-1245	123	3	v.	v.	PROPN
ijtc-1245	123	4	,	,	PUNCT
ijtc-1245	123	5	hansen	hansen	PROPN
ijtc-1245	123	6	,	,	PUNCT
ijtc-1245	123	7	u.	u.	PROPN
ijtc-1245	123	8	e.	e.	PROPN
ijtc-1245	123	9	,	,	PUNCT
ijtc-1245	123	10	lema	lema	ADV
ijtc-1245	123	11	,	,	PUNCT
ijtc-1245	123	12	r.	r.	PROPN
ijtc-1245	123	13	,	,	PUNCT
ijtc-1245	123	14	rabellotti	rabellotti	PROPN
ijtc-1245	123	15	,	,	PUNCT
ijtc-1245	123	16	r.	r.	PROPN
ijtc-1245	123	17	,	,	PUNCT
ijtc-1245	123	18	&	&	CCONJ
ijtc-1245	123	19	ribaudo	ribaudo	PROPN
ijtc-1245	123	20	,	,	PUNCT
ijtc-1245	123	21	d.	d.	PROPN
ijtc-1245	123	22	(	(	PUNCT
ijtc-1245	123	23	2023	2023	NUM
ijtc-1245	123	24	)	)	PUNCT
ijtc-1245	123	25	.	.	PUNCT
ijtc-1245	124	1	do	do	AUX
ijtc-1245	124	2	green	green	ADJ
ijtc-1245	124	3	foreign	foreign	ADJ
ijtc-1245	124	4	direct	direct	ADJ
ijtc-1245	124	5	investments	investment	NOUN
ijtc-1245	124	6	increase	increase	VERB
ijtc-1245	124	7	the	the	DET
ijtc-1245	124	8	innovative	innovative	ADJ
ijtc-1245	124	9	capability	capability	NOUN
ijtc-1245	124	10	of	of	ADP
ijtc-1245	124	11	mne	mne	PROPN
ijtc-1245	124	12	subsidiaries	subsidiary	NOUN
ijtc-1245	124	13	?	?	PUNCT
ijtc-1245	125	1	world	world	NOUN
ijtc-1245	125	2	development	development	PROPN
ijtc-1245	125	3	,	,	PUNCT
ijtc-1245	125	4	170	170	NUM
ijtc-1245	125	5	.	.	PUNCT
ijtc-1245	126	1	https://doi.org/10.1016/j.worlddev.2023.106342	https://doi.org/10.1016/j.worlddev.2023.106342	PROPN
ijtc-1245	126	2	anam	anam	PROPN
ijtc-1245	126	3	,	,	PUNCT
ijtc-1245	126	4	k.	k.	PROPN
ijtc-1245	126	5	(	(	PUNCT
ijtc-1245	126	6	2023	2023	NUM
ijtc-1245	126	7	,	,	PUNCT
ijtc-1245	126	8	february	february	PROPN
ijtc-1245	126	9	16	16	NUM
ijtc-1245	126	10	)	)	PUNCT
ijtc-1245	126	11	.	.	PUNCT
ijtc-1245	127	1	top	top	PROPN
ijtc-1245	127	2	!	!	PUNCT
ijtc-1245	128	1	ini	ini	PROPN
ijtc-1245	128	2	catatan	catatan	PROPN
ijtc-1245	128	3	kinerja	kinerja	PROPN
ijtc-1245	128	4	kinclong	kinclong	PROPN
ijtc-1245	128	5	bsi	bsi	PROPN
ijtc-1245	128	6	di	di	PROPN
ijtc-1245	128	7	2022	2022	NUM
ijtc-1245	128	8	.	.	PUNCT
ijtc-1245	129	1	cnbc	cnbc	PROPN
ijtc-1245	129	2	indonesia	indonesia	PROPN
ijtc-1245	129	3	.	.	PUNCT
ijtc-1245	130	1	https://www.cnbcindonesia.com/syariah/20230216173909-29-414451/top-ini-catatankinerja-kinclong-bsi-di-2022	https://www.cnbcindonesia.com/syariah/20230216173909-29-414451/top-ini-catatankinerja-kinclong-bsi-di-2022	PROPN
ijtc-1245	130	2	apriliyana	apriliyana	PROPN
ijtc-1245	130	3	,	,	PUNCT
ijtc-1245	130	4	n.	n.	NOUN
ijtc-1245	130	5	,	,	PUNCT
ijtc-1245	130	6	&	&	CCONJ
ijtc-1245	130	7	suryarini	suryarini	NOUN
ijtc-1245	130	8	,	,	PUNCT
ijtc-1245	130	9	t.	t.	PROPN
ijtc-1245	130	10	(	(	PUNCT
ijtc-1245	130	11	2018	2018	NUM
ijtc-1245	130	12	)	)	PUNCT
ijtc-1245	130	13	.	.	PUNCT
ijtc-1245	131	1	the	the	DET
ijtc-1245	131	2	effect	effect	NOUN
ijtc-1245	131	3	of	of	ADP
ijtc-1245	131	4	corporate	corporate	ADJ
ijtc-1245	131	5	governance	governance	NOUN
ijtc-1245	131	6	and	and	CCONJ
ijtc-1245	131	7	the	the	DET
ijtc-1245	131	8	quality	quality	NOUN
ijtc-1245	131	9	of	of	ADP
ijtc-1245	131	10	csr	csr	NOUN
ijtc-1245	131	11	to	to	PART
ijtc-1245	131	12	tax	tax	NOUN
ijtc-1245	131	13	avoidation	avoidation	NOUN
ijtc-1245	131	14	.	.	PUNCT
ijtc-1245	132	1	accounting	accounting	NOUN
ijtc-1245	132	2	analysis	analysis	NOUN
ijtc-1245	132	3	journal	journal	NOUN
ijtc-1245	132	4	,	,	PUNCT
ijtc-1245	132	5	7(3	7(3	NUM
ijtc-1245	132	6	)	)	PUNCT
ijtc-1245	132	7	,	,	PUNCT
ijtc-1245	132	8	159–167	159–167	NUM
ijtc-1245	132	9	.	.	PUNCT
ijtc-1245	133	1	asfarawenti	asfarawenti	PROPN
ijtc-1245	133	2	,	,	PUNCT
ijtc-1245	133	3	s.	s.	PROPN
ijtc-1245	133	4	,	,	PUNCT
ijtc-1245	133	5	&	&	CCONJ
ijtc-1245	133	6	saiful	saiful	PROPN
ijtc-1245	133	7	,	,	PUNCT
ijtc-1245	133	8	s.	s.	PROPN
ijtc-1245	133	9	(	(	PUNCT
ijtc-1245	133	10	2019	2019	NUM
ijtc-1245	133	11	)	)	PUNCT
ijtc-1245	133	12	.	.	PUNCT
ijtc-1245	134	1	intellectual	intellectual	ADJ
ijtc-1245	134	2	capital	capital	NOUN
ijtc-1245	134	3	and	and	CCONJ
ijtc-1245	134	4	performance	performance	NOUN
ijtc-1245	134	5	of	of	ADP
ijtc-1245	134	6	indonesian	indonesian	ADJ
ijtc-1245	134	7	islamic	islamic	ADJ
ijtc-1245	134	8	and	and	CCONJ
ijtc-1245	134	9	conventional	conventional	ADJ
ijtc-1245	134	10	banks	bank	NOUN
ijtc-1245	134	11	.	.	PUNCT
ijtc-1245	135	1	pressacademia	pressacademia	NOUN
ijtc-1245	135	2	,	,	PUNCT
ijtc-1245	135	3	6(3	6(3	NUM
ijtc-1245	135	4	)	)	PUNCT
ijtc-1245	135	5	,	,	PUNCT
ijtc-1245	135	6	149–157	149–157	NUM
ijtc-1245	135	7	.	.	PUNCT
ijtc-1245	136	1	https://doi.org/10.17261/pressacademia.2019.1116	https://doi.org/10.17261/pressacademia.2019.1116	NOUN
ijtc-1245	136	2	banafa	banafa	NOUN
ijtc-1245	136	3	,	,	PUNCT
ijtc-1245	136	4	a.	a.	NOUN
ijtc-1245	136	5	m.	m.	NOUN
ijtc-1245	136	6	,	,	PUNCT
ijtc-1245	136	7	w.	w.	PROPN
ijtc-1245	136	8	,	,	PUNCT
ijtc-1245	136	9	&	&	CCONJ
ijtc-1245	136	10	ngugi	ngugi	PROPN
ijtc-1245	136	11	,	,	PUNCT
ijtc-1245	136	12	k.	k.	PROPN
ijtc-1245	136	13	(	(	PUNCT
ijtc-1245	136	14	2015	2015	NUM
ijtc-1245	136	15	)	)	PUNCT
ijtc-1245	136	16	.	.	PUNCT
ijtc-1245	137	1	the	the	DET
ijtc-1245	137	2	impact	impact	NOUN
ijtc-1245	137	3	of	of	ADP
ijtc-1245	137	4	leverage	leverage	NOUN
ijtc-1245	137	5	on	on	ADP
ijtc-1245	137	6	financial	financial	ADJ
ijtc-1245	137	7	performance	performance	NOUN
ijtc-1245	137	8	of	of	ADP
ijtc-1245	137	9	listed	list	VERB
ijtc-1245	137	10	non	non	ADJ
ijtc-1245	137	11	-	-	ADJ
ijtc-1245	137	12	financial	financial	ADJ
ijtc-1245	137	13	firm	firm	NOUN
ijtc-1245	137	14	in	in	ADP
ijtc-1245	137	15	kenya	kenya	PROPN
ijtc-1245	137	16	.	.	PUNCT
ijtc-1245	138	1	international	international	ADJ
ijtc-1245	138	2	journal	journal	PROPN
ijtc-1245	138	3	of	of	ADP
ijtc-1245	138	4	finance	finance	NOUN
ijtc-1245	138	5	and	and	CCONJ
ijtc-1245	138	6	accounting	accounting	NOUN
ijtc-1245	138	7	,	,	PUNCT
ijtc-1245	138	8	4(7	4(7	NUM
ijtc-1245	138	9	)	)	PUNCT
ijtc-1245	138	10	,	,	PUNCT
ijtc-1245	138	11	1–20	1–20	PROPN
ijtc-1245	138	12	.	.	PUNCT
ijtc-1245	139	1	fadhillah	fadhillah	PROPN
ijtc-1245	139	2	,	,	PUNCT
ijtc-1245	139	3	r.	r.	PROPN
ijtc-1245	139	4	(	(	PUNCT
ijtc-1245	139	5	2018	2018	NUM
ijtc-1245	139	6	)	)	PUNCT
ijtc-1245	139	7	.	.	PUNCT
ijtc-1245	140	1	pengaruh	pengaruh	PROPN
ijtc-1245	140	2	penerapan	penerapan	VERB
ijtc-1245	140	3	good	good	ADJ
ijtc-1245	140	4	corporate	corporate	ADJ
ijtc-1245	140	5	governance	governance	NOUN
ijtc-1245	140	6	terhadap	terhadap	PROPN
ijtc-1245	140	7	kinerja	kinerja	PROPN
ijtc-1245	140	8	keuangan	keuangan	PROPN
ijtc-1245	140	9	dan	dan	PROPN
ijtc-1245	140	10	resiko	resiko	PROPN
ijtc-1245	140	11	pembiayaan	pembiayaan	PROPN
ijtc-1245	140	12	di	di	PROPN
ijtc-1245	140	13	bank	bank	PROPN
ijtc-1245	140	14	umum	umum	PROPN
ijtc-1245	140	15	syariah	syariah	PROPN
ijtc-1245	140	16	.	.	PUNCT
ijtc-1245	141	1	9th	9th	ADJ
ijtc-1245	141	2	industrial	industrial	ADJ
ijtc-1245	141	3	research	research	NOUN
ijtc-1245	141	4	workshop	workshop	NOUN
ijtc-1245	141	5	and	and	CCONJ
ijtc-1245	141	6	national	national	ADJ
ijtc-1245	141	7	seminar	seminar	NOUN
ijtc-1245	141	8	,	,	PUNCT
ijtc-1245	141	9	hal	hal	PROPN
ijtc-1245	141	10	.	.	PROPN
ijtc-1245	141	11	655	655	NUM
ijtc-1245	141	12	-	-	SYM
ijtc-1245	141	13	660	660	NUM
ijtc-1245	141	14	.	.	PUNCT
ijtc-1245	142	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1245	142	2	implementation	implementation	NOUN
ijtc-1245	142	3	of	of	ADP
ijtc-1245	142	4	good	good	ADJ
ijtc-1245	142	5	corporate	corporate	ADJ
ijtc-1245	142	6	governance	governance	NOUN
ijtc-1245	142	7	in	in	ADP
ijtc-1245	142	8	supporting	support	VERB
ijtc-1245	142	9	financial	financial	ADJ
ijtc-1245	142	10	performance	performance	NOUN
ijtc-1245	142	11	of	of	ADP
ijtc-1245	142	12	indonesian	indonesian	ADJ
ijtc-1245	142	13	islamic	islamic	ADJ
ijtc-1245	142	14	banking	banking	PROPN
ijtc-1245	142	15	post	post	PROPN
ijtc-1245	142	16	merger	merger	PROPN
ijtc-1245	142	17	veni	veni	PROPN
ijtc-1245	142	18	,	,	PUNCT
ijtc-1245	142	19	sucipto	sucipto	ADJ
ijtc-1245	142	20	,	,	PUNCT
ijtc-1245	142	21	and	and	CCONJ
ijtc-1245	142	22	sulistyowati	sulistyowati	PROPN
ijtc-1245	142	23	617	617	NUM
ijtc-1245	142	24	|	|	ADV
ijtc-1245	142	25	ilomata	ilomata	PROPN
ijtc-1245	142	26	international	international	ADJ
ijtc-1245	142	27	journal	journal	NOUN
ijtc-1245	142	28	of	of	ADP
ijtc-1245	142	29	tax	tax	PROPN
ijtc-1245	142	30	&	&	CCONJ
ijtc-1245	142	31	accounting	account	VERB
ijtc-1245	142	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1245	142	33	financial	financial	ADJ
ijtc-1245	142	34	services	service	NOUN
ijtc-1245	142	35	authority	authority	NOUN
ijtc-1245	142	36	.	.	PUNCT
ijtc-1245	143	1	(	(	PUNCT
ijtc-1245	143	2	2016	2016	NUM
ijtc-1245	143	3	)	)	PUNCT
ijtc-1245	143	4	.	.	PUNCT
ijtc-1245	144	1	financial	financial	ADJ
ijtc-1245	144	2	services	service	NOUN
ijtc-1245	144	3	authority	authority	NOUN
ijtc-1245	144	4	regulation	regulation	NOUN
ijtc-1245	144	5	number	number	NOUN
ijtc-1245	144	6	18	18	NUM
ijtc-1245	144	7	/	/	SYM
ijtc-1245	144	8	pojk.03/2016	pojk.03/2016	PROPN
ijtc-1245	144	9	concerning	concern	VERB
ijtc-1245	144	10	the	the	DET
ijtc-1245	144	11	implementation	implementation	NOUN
ijtc-1245	144	12	of	of	ADP
ijtc-1245	144	13	risk	risk	NOUN
ijtc-1245	144	14	management	management	NOUN
ijtc-1245	144	15	for	for	ADP
ijtc-1245	144	16	commercial	commercial	ADJ
ijtc-1245	144	17	banks	bank	NOUN
ijtc-1245	144	18	.	.	PUNCT
ijtc-1245	145	1	financial	financial	ADJ
ijtc-1245	145	2	services	service	NOUN
ijtc-1245	145	3	authority	authority	NOUN
ijtc-1245	145	4	.	.	PUNCT
ijtc-1245	146	1	halim	halim	PROPN
ijtc-1245	146	2	,	,	PUNCT
ijtc-1245	146	3	m.	m.	NOUN
ijtc-1245	146	4	a.	a.	PROPN
ijtc-1245	146	5	,	,	PUNCT
ijtc-1245	146	6	islam	islam	PROPN
ijtc-1245	146	7	,	,	PUNCT
ijtc-1245	146	8	m.	m.	NOUN
ijtc-1245	146	9	n.	n.	PROPN
ijtc-1245	146	10	,	,	PUNCT
ijtc-1245	146	11	&	&	CCONJ
ijtc-1245	146	12	khan	khan	PROPN
ijtc-1245	146	13	,	,	PUNCT
ijtc-1245	146	14	a.	a.	NOUN
ijtc-1245	146	15	g.	g.	PROPN
ijtc-1245	146	16	(	(	PUNCT
ijtc-1245	146	17	2020	2020	NUM
ijtc-1245	146	18	)	)	PUNCT
ijtc-1245	146	19	.	.	PUNCT
ijtc-1245	147	1	comparative	comparative	ADJ
ijtc-1245	147	2	financial	financial	ADJ
ijtc-1245	147	3	analysis	analysis	NOUN
ijtc-1245	147	4	of	of	ADP
ijtc-1245	147	5	conventional	conventional	ADJ
ijtc-1245	147	6	and	and	CCONJ
ijtc-1245	147	7	islamic	islamic	ADJ
ijtc-1245	147	8	banks	bank	NOUN
ijtc-1245	147	9	of	of	ADP
ijtc-1245	147	10	developing	develop	VERB
ijtc-1245	147	11	countries	country	NOUN
ijtc-1245	147	12	.	.	PUNCT
ijtc-1245	148	1	journal	journal	PROPN
ijtc-1245	148	2	of	of	ADP
ijtc-1245	148	3	business	business	PROPN
ijtc-1245	148	4	administration	administration	PROPN
ijtc-1245	148	5	research	research	NOUN
ijtc-1245	148	6	,	,	PUNCT
ijtc-1245	148	7	3(4	3(4	NUM
ijtc-1245	148	8	)	)	PUNCT
ijtc-1245	148	9	,	,	PUNCT
ijtc-1245	148	10	34–45	34–45	NUM
ijtc-1245	148	11	.	.	PUNCT
ijtc-1245	149	1	hisamuddin	hisamuddin	PROPN
ijtc-1245	149	2	,	,	PUNCT
ijtc-1245	149	3	n.	n.	NOUN
ijtc-1245	149	4	,	,	PUNCT
ijtc-1245	149	5	&	&	CCONJ
ijtc-1245	149	6	tirta	tirta	PROPN
ijtc-1245	149	7	k	k	PROPN
ijtc-1245	149	8	,	,	PUNCT
ijtc-1245	149	9	m.	m.	PROPN
ijtc-1245	149	10	y.	y.	PROPN
ijtc-1245	149	11	(	(	PUNCT
ijtc-1245	149	12	2015	2015	NUM
ijtc-1245	149	13	)	)	PUNCT
ijtc-1245	149	14	.	.	PUNCT
ijtc-1245	150	1	pengaruh	pengaruh	VERB
ijtc-1245	150	2	good	good	ADJ
ijtc-1245	150	3	corporate	corporate	ADJ
ijtc-1245	150	4	governance	governance	NOUN
ijtc-1245	150	5	terhadap	terhadap	PROPN
ijtc-1245	150	6	kinerja	kinerja	PROPN
ijtc-1245	150	7	keuangan	keuangan	PROPN
ijtc-1245	150	8	bank	bank	PROPN
ijtc-1245	150	9	umum	umum	PROPN
ijtc-1245	150	10	syariah	syariah	PROPN
ijtc-1245	150	11	.	.	PUNCT
ijtc-1245	151	1	jurnal	jurnal	ADJ
ijtc-1245	151	2	akuntansi	akuntansi	PROPN
ijtc-1245	151	3	universitas	universitas	PROPN
ijtc-1245	151	4	jember	jember	PROPN
ijtc-1245	151	5	,	,	PUNCT
ijtc-1245	151	6	10(2	10(2	NUM
ijtc-1245	151	7	)	)	PUNCT
ijtc-1245	151	8	,	,	PUNCT
ijtc-1245	151	9	109	109	NUM
ijtc-1245	151	10	.	.	PUNCT
ijtc-1245	151	11	https://doi.org/10.19184/jauj.v10i2.1254	https://doi.org/10.19184/jauj.v10i2.1254	PUNCT
ijtc-1245	151	12	irawati	irawati	PROPN
ijtc-1245	151	13	,	,	PUNCT
ijtc-1245	151	14	n.	n.	NOUN
ijtc-1245	151	15	,	,	PUNCT
ijtc-1245	151	16	maksum	maksum	NOUN
ijtc-1245	151	17	,	,	PUNCT
ijtc-1245	151	18	a.	a.	NOUN
ijtc-1245	151	19	,	,	PUNCT
ijtc-1245	151	20	sadalia	sadalia	PROPN
ijtc-1245	151	21	,	,	PUNCT
ijtc-1245	151	22	i.	i.	PROPN
ijtc-1245	151	23	,	,	PUNCT
ijtc-1245	151	24	&	&	CCONJ
ijtc-1245	151	25	muda	muda	PROPN
ijtc-1245	151	26	,	,	PUNCT
ijtc-1245	151	27	i.	i.	PROPN
ijtc-1245	151	28	(	(	PUNCT
ijtc-1245	151	29	2019	2019	NUM
ijtc-1245	151	30	)	)	PUNCT
ijtc-1245	151	31	.	.	PUNCT
ijtc-1245	152	1	financial	financial	ADJ
ijtc-1245	152	2	performance	performance	NOUN
ijtc-1245	152	3	of	of	ADP
ijtc-1245	152	4	indonesian	indonesian	PROPN
ijtc-1245	152	5	’s	’s	PART
ijtc-1245	152	6	banking	banking	NOUN
ijtc-1245	152	7	industry	industry	NOUN
ijtc-1245	152	8	:	:	PUNCT
ijtc-1245	152	9	the	the	DET
ijtc-1245	152	10	role	role	NOUN
ijtc-1245	152	11	of	of	ADP
ijtc-1245	152	12	good	good	ADJ
ijtc-1245	152	13	corporate	corporate	ADJ
ijtc-1245	152	14	governance	governance	NOUN
ijtc-1245	152	15	,	,	PUNCT
ijtc-1245	152	16	capital	capital	NOUN
ijtc-1245	152	17	adequacy	adequacy	NOUN
ijtc-1245	152	18	ratio	ratio	NOUN
ijtc-1245	152	19	,	,	PUNCT
ijtc-1245	152	20	non	non	X
ijtc-1245	152	21	performing	perform	VERB
ijtc-1245	152	22	loan	loan	NOUN
ijtc-1245	152	23	and	and	CCONJ
ijtc-1245	152	24	size	size	NOUN
ijtc-1245	152	25	.	.	PUNCT
ijtc-1245	153	1	international	international	ADJ
ijtc-1245	153	2	journal	journal	PROPN
ijtc-1245	153	3	of	of	ADP
ijtc-1245	153	4	scientific	scientific	ADJ
ijtc-1245	153	5	and	and	CCONJ
ijtc-1245	153	6	technology	technology	NOUN
ijtc-1245	153	7	research	research	NOUN
ijtc-1245	153	8	,	,	PUNCT
ijtc-1245	153	9	8(4	8(4	NUM
ijtc-1245	153	10	)	)	PUNCT
ijtc-1245	153	11	,	,	PUNCT
ijtc-1245	153	12	22–26	22–26	NOUN
ijtc-1245	153	13	.	.	PUNCT
ijtc-1245	154	1	karan	karan	PROPN
ijtc-1245	154	2	,	,	PUNCT
ijtc-1245	154	3	a.	a.	PROPN
ijtc-1245	154	4	,	,	PUNCT
ijtc-1245	154	5	negandhi	negandhi	PROPN
ijtc-1245	154	6	,	,	PUNCT
ijtc-1245	154	7	h.	h.	PROPN
ijtc-1245	154	8	,	,	PUNCT
ijtc-1245	154	9	kabeer	kabeer	PROPN
ijtc-1245	154	10	,	,	PUNCT
ijtc-1245	154	11	m.	m.	NOUN
ijtc-1245	154	12	,	,	PUNCT
ijtc-1245	154	13	zapata	zapata	PROPN
ijtc-1245	154	14	,	,	PUNCT
ijtc-1245	154	15	t.	t.	PROPN
ijtc-1245	154	16	,	,	PUNCT
ijtc-1245	154	17	mairembam	mairembam	PROPN
ijtc-1245	154	18	,	,	PUNCT
ijtc-1245	154	19	d.	d.	PROPN
ijtc-1245	154	20	,	,	PUNCT
ijtc-1245	154	21	de	de	PROPN
ijtc-1245	154	22	graeve	graeve	X
ijtc-1245	154	23	,	,	PUNCT
ijtc-1245	154	24	h.	h.	PROPN
ijtc-1245	154	25	,	,	PUNCT
ijtc-1245	154	26	buchan	buchan	PROPN
ijtc-1245	154	27	,	,	PUNCT
ijtc-1245	154	28	j.	j.	PROPN
ijtc-1245	154	29	,	,	PUNCT
ijtc-1245	154	30	&	&	CCONJ
ijtc-1245	154	31	zodpey	zodpey	PROPN
ijtc-1245	154	32	,	,	PUNCT
ijtc-1245	154	33	s.	s.	PROPN
ijtc-1245	154	34	(	(	PUNCT
ijtc-1245	154	35	2023	2023	NUM
ijtc-1245	154	36	)	)	PUNCT
ijtc-1245	154	37	.	.	PUNCT
ijtc-1245	155	1	achieving	achieve	VERB
ijtc-1245	155	2	universal	universal	ADJ
ijtc-1245	155	3	health	health	NOUN
ijtc-1245	155	4	coverage	coverage	NOUN
ijtc-1245	155	5	and	and	CCONJ
ijtc-1245	155	6	sustainable	sustainable	ADJ
ijtc-1245	155	7	development	development	NOUN
ijtc-1245	155	8	goals	goal	NOUN
ijtc-1245	155	9	by	by	ADP
ijtc-1245	155	10	2030	2030	NUM
ijtc-1245	155	11	:	:	PUNCT
ijtc-1245	155	12	investment	investment	NOUN
ijtc-1245	155	13	estimates	estimate	NOUN
ijtc-1245	155	14	to	to	PART
ijtc-1245	155	15	increase	increase	VERB
ijtc-1245	155	16	production	production	NOUN
ijtc-1245	155	17	of	of	ADP
ijtc-1245	155	18	health	health	NOUN
ijtc-1245	155	19	professionals	professional	NOUN
ijtc-1245	155	20	in	in	ADP
ijtc-1245	155	21	india	india	PROPN
ijtc-1245	155	22	.	.	PUNCT
ijtc-1245	156	1	human	human	ADJ
ijtc-1245	156	2	resources	resource	NOUN
ijtc-1245	156	3	for	for	ADP
ijtc-1245	156	4	health	health	NOUN
ijtc-1245	156	5	,	,	PUNCT
ijtc-1245	156	6	21(1	21(1	NUM
ijtc-1245	156	7	)	)	PUNCT
ijtc-1245	156	8	.	.	PUNCT
ijtc-1245	157	1	https://doi.org/10.1186/s12960-023-00802-y	https://doi.org/10.1186/s12960-023-00802-y	NOUN
ijtc-1245	157	2	kuroki	kuroki	NOUN
ijtc-1245	157	3	,	,	PUNCT
ijtc-1245	157	4	m.	m.	NOUN
ijtc-1245	157	5	,	,	PUNCT
ijtc-1245	157	6	&	&	CCONJ
ijtc-1245	157	7	motokawa	motokawa	PROPN
ijtc-1245	157	8	,	,	PUNCT
ijtc-1245	157	9	k.	k.	PROPN
ijtc-1245	157	10	(	(	PUNCT
ijtc-1245	157	11	2021	2021	NUM
ijtc-1245	157	12	)	)	PUNCT
ijtc-1245	157	13	.	.	PUNCT
ijtc-1245	158	1	do	do	AUX
ijtc-1245	158	2	non	non	ADJ
ijtc-1245	158	3	-	-	ADJ
ijtc-1245	158	4	financial	financial	ADJ
ijtc-1245	158	5	performance	performance	NOUN
ijtc-1245	158	6	and	and	CCONJ
ijtc-1245	158	7	accrual	accrual	ADJ
ijtc-1245	158	8	-	-	PUNCT
ijtc-1245	158	9	based	base	VERB
ijtc-1245	158	10	cost	cost	NOUN
ijtc-1245	158	11	information	information	NOUN
ijtc-1245	158	12	affect	affect	VERB
ijtc-1245	158	13	public	public	ADJ
ijtc-1245	158	14	sector	sector	NOUN
ijtc-1245	158	15	budgeting	budget	VERB
ijtc-1245	158	16	?	?	PUNCT
ijtc-1245	159	1	journal	journal	NOUN
ijtc-1245	159	2	of	of	ADP
ijtc-1245	159	3	public	public	ADJ
ijtc-1245	159	4	budgeting	budgeting	NOUN
ijtc-1245	159	5	,	,	PUNCT
ijtc-1245	159	6	accounting	accounting	NOUN
ijtc-1245	159	7	and	and	CCONJ
ijtc-1245	159	8	financial	financial	ADJ
ijtc-1245	159	9	management	management	NOUN
ijtc-1245	159	10	,	,	PUNCT
ijtc-1245	159	11	34(6	34(6	NOUN
ijtc-1245	159	12	)	)	PUNCT
ijtc-1245	159	13	,	,	PUNCT
ijtc-1245	159	14	95–116	95–116	PROPN
ijtc-1245	159	15	.	.	PUNCT
ijtc-1245	160	1	https://doi.org/10.1108/jpbafm-03-2021-0056	https://doi.org/10.1108/jpbafm-03-2021-0056	PROPN
ijtc-1245	160	2	laporan	laporan	ADJ
ijtc-1245	160	3	keuangan	keuangan	PROPN
ijtc-1245	160	4	pt	pt	PROPN
ijtc-1245	160	5	.	.	PROPN
ijtc-1245	160	6	bsi	bsi	PROPN
ijtc-1245	160	7	tahun	tahun	PROPN
ijtc-1245	160	8	2021	2021	NUM
ijtc-1245	160	9	.	.	PUNCT
ijtc-1245	161	1	(	(	PUNCT
ijtc-1245	161	2	2021	2021	NUM
ijtc-1245	161	3	)	)	PUNCT
ijtc-1245	161	4	.	.	PUNCT
ijtc-1245	162	1	https://www.bankbsi.co.id/.	https://www.bankbsi.co.id/.	PROPN
ijtc-1245	162	2	laporan	laporan	VERB
ijtc-1245	162	3	keuangan	keuangan	PROPN
ijtc-1245	162	4	pt	pt	PROPN
ijtc-1245	162	5	.	.	PROPN
ijtc-1245	162	6	bsi	bsi	PROPN
ijtc-1245	162	7	tahun	tahun	PROPN
ijtc-1245	162	8	2022	2022	NUM
ijtc-1245	162	9	.	.	PUNCT
ijtc-1245	163	1	(	(	PUNCT
ijtc-1245	163	2	2022	2022	NUM
ijtc-1245	163	3	)	)	PUNCT
ijtc-1245	163	4	.	.	PUNCT
ijtc-1245	164	1	in	in	ADP
ijtc-1245	164	2	pt	pt	PROPN
ijtc-1245	164	3	bank	bank	PROPN
ijtc-1245	164	4	syariah	syariah	PROPN
ijtc-1245	164	5	indonesia	indonesia	PROPN
ijtc-1245	164	6	.	.	PUNCT
ijtc-1245	165	1	laporan	laporan	PROPN
ijtc-1245	165	2	pelaksanaan	pelaksanaan	PROPN
ijtc-1245	165	3	tata	tata	PROPN
ijtc-1245	165	4	kelola	kelola	PROPN
ijtc-1245	165	5	2021	2021	NUM
ijtc-1245	165	6	.	.	PUNCT
ijtc-1245	166	1	(	(	PUNCT
ijtc-1245	166	2	2021	2021	NUM
ijtc-1245	166	3	)	)	PUNCT
ijtc-1245	166	4	.	.	PUNCT
ijtc-1245	167	1	in	in	ADP
ijtc-1245	167	2	pt	pt	PROPN
ijtc-1245	167	3	bank	bank	PROPN
ijtc-1245	167	4	syariah	syariah	PROPN
ijtc-1245	167	5	indonesia	indonesia	PROPN
ijtc-1245	167	6	tbk	tbk	PROPN
ijtc-1245	167	7	.	.	PUNCT
ijtc-1245	168	1	ma	ma	PROPN
ijtc-1245	168	2	,	,	PUNCT
ijtc-1245	168	3	j.	j.	PROPN
ijtc-1245	168	4	,	,	PUNCT
ijtc-1245	168	5	&	&	CCONJ
ijtc-1245	168	6	kuo	kuo	PROPN
ijtc-1245	168	7	,	,	PUNCT
ijtc-1245	168	8	j.	j.	PROPN
ijtc-1245	168	9	(	(	PUNCT
ijtc-1245	168	10	2021	2021	NUM
ijtc-1245	168	11	)	)	PUNCT
ijtc-1245	168	12	.	.	PUNCT
ijtc-1245	169	1	environmental	environmental	ADJ
ijtc-1245	169	2	self	self	NOUN
ijtc-1245	169	3	-	-	PUNCT
ijtc-1245	169	4	regulation	regulation	NOUN
ijtc-1245	169	5	for	for	ADP
ijtc-1245	169	6	sustainable	sustainable	ADJ
ijtc-1245	169	7	development	development	NOUN
ijtc-1245	169	8	:	:	PUNCT
ijtc-1245	169	9	can	can	AUX
ijtc-1245	169	10	internal	internal	VERB
ijtc-1245	169	11	carbon	carbon	NOUN
ijtc-1245	169	12	pricing	pricing	NOUN
ijtc-1245	169	13	enhance	enhance	VERB
ijtc-1245	169	14	financial	financial	ADJ
ijtc-1245	169	15	performance	performance	NOUN
ijtc-1245	169	16	?	?	PUNCT
ijtc-1245	170	1	business	business	NOUN
ijtc-1245	170	2	strategy	strategy	NOUN
ijtc-1245	170	3	and	and	CCONJ
ijtc-1245	170	4	the	the	DET
ijtc-1245	170	5	environment	environment	NOUN
ijtc-1245	170	6	,	,	PUNCT
ijtc-1245	170	7	30(8	30(8	NUM
ijtc-1245	170	8	)	)	PUNCT
ijtc-1245	170	9	,	,	PUNCT
ijtc-1245	170	10	3517–3527	3517–3527	NUM
ijtc-1245	170	11	.	.	PUNCT
ijtc-1245	171	1	https://doi.org/10.1002/bse.2817	https://doi.org/10.1002/bse.2817	PROPN
ijtc-1245	171	2	nguyen	nguyen	PROPN
ijtc-1245	171	3	,	,	PUNCT
ijtc-1245	171	4	t.	t.	PROPN
ijtc-1245	171	5	h.	h.	PROPN
ijtc-1245	171	6	h.	h.	PROPN
ijtc-1245	171	7	,	,	PUNCT
ijtc-1245	171	8	elmagrhi	elmagrhi	NOUN
ijtc-1245	171	9	,	,	PUNCT
ijtc-1245	171	10	m.	m.	PROPN
ijtc-1245	171	11	h.	h.	PROPN
ijtc-1245	171	12	,	,	PUNCT
ijtc-1245	171	13	ntim	ntim	PROPN
ijtc-1245	171	14	,	,	PUNCT
ijtc-1245	171	15	c.	c.	PROPN
ijtc-1245	171	16	g.	g.	PROPN
ijtc-1245	171	17	,	,	PUNCT
ijtc-1245	171	18	&	&	CCONJ
ijtc-1245	171	19	wu	wu	PROPN
ijtc-1245	171	20	,	,	PUNCT
ijtc-1245	171	21	y.	y.	PROPN
ijtc-1245	171	22	(	(	PUNCT
ijtc-1245	171	23	2021	2021	NUM
ijtc-1245	171	24	)	)	PUNCT
ijtc-1245	171	25	.	.	PUNCT
ijtc-1245	172	1	environmental	environmental	ADJ
ijtc-1245	172	2	performance	performance	NOUN
ijtc-1245	172	3	,	,	PUNCT
ijtc-1245	172	4	sustainability	sustainability	NOUN
ijtc-1245	172	5	,	,	PUNCT
ijtc-1245	172	6	governance	governance	NOUN
ijtc-1245	172	7	and	and	CCONJ
ijtc-1245	172	8	financial	financial	ADJ
ijtc-1245	172	9	performance	performance	NOUN
ijtc-1245	172	10	:	:	PUNCT
ijtc-1245	172	11	evidence	evidence	NOUN
ijtc-1245	172	12	from	from	ADP
ijtc-1245	172	13	heavily	heavily	ADV
ijtc-1245	172	14	polluting	pollute	VERB
ijtc-1245	172	15	industries	industry	NOUN
ijtc-1245	172	16	in	in	ADP
ijtc-1245	172	17	china	china	PROPN
ijtc-1245	172	18	.	.	PUNCT
ijtc-1245	173	1	business	business	NOUN
ijtc-1245	173	2	strategy	strategy	NOUN
ijtc-1245	173	3	and	and	CCONJ
ijtc-1245	173	4	the	the	DET
ijtc-1245	173	5	environment	environment	NOUN
ijtc-1245	173	6	,	,	PUNCT
ijtc-1245	173	7	30(5	30(5	NUM
ijtc-1245	173	8	)	)	PUNCT
ijtc-1245	173	9	,	,	PUNCT
ijtc-1245	173	10	2313–2331	2313–2331	NUM
ijtc-1245	173	11	.	.	PUNCT
ijtc-1245	174	1	https://doi.org/10.1002/bse.2748	https://doi.org/10.1002/bse.2748	NOUN
ijtc-1245	174	2	pratiwi	pratiwi	NOUN
ijtc-1245	174	3	,	,	PUNCT
ijtc-1245	174	4	a.	a.	NOUN
ijtc-1245	174	5	(	(	PUNCT
ijtc-1245	174	6	2016	2016	NUM
ijtc-1245	174	7	)	)	PUNCT
ijtc-1245	174	8	.	.	PUNCT
ijtc-1245	175	1	pengaruh	pengaruh	NOUN
ijtc-1245	175	2	kualitas	kualita	NOUN
ijtc-1245	175	3	penerapan	penerapan	VERB
ijtc-1245	175	4	good	good	ADJ
ijtc-1245	175	5	corporate	corporate	ADJ
ijtc-1245	175	6	governance	governance	NOUN
ijtc-1245	175	7	(	(	PUNCT
ijtc-1245	175	8	gcg	gcg	PROPN
ijtc-1245	175	9	)	)	PUNCT
ijtc-1245	175	10	terhadap	terhadap	PROPN
ijtc-1245	175	11	kinerja	kinerja	PROPN
ijtc-1245	175	12	keuangan	keuangan	PROPN
ijtc-1245	175	13	pada	pada	PROPN
ijtc-1245	175	14	bank	bank	PROPN
ijtc-1245	175	15	umum	umum	PROPN
ijtc-1245	175	16	syariah	syariah	PROPN
ijtc-1245	175	17	di	di	PROPN
ijtc-1245	175	18	indonesia	indonesia	PROPN
ijtc-1245	175	19	(	(	PUNCT
ijtc-1245	175	20	periode	periode	PROPN
ijtc-1245	175	21	2010	2010	NUM
ijtc-1245	175	22	-	-	SYM
ijtc-1245	175	23	2015	2015	NUM
ijtc-1245	175	24	)	)	PUNCT
ijtc-1245	175	25	.	.	PUNCT
ijtc-1245	176	1	al	al	PROPN
ijtc-1245	176	2	-	-	PUNCT
ijtc-1245	176	3	tijary	tijary	ADJ
ijtc-1245	176	4	,	,	PUNCT
ijtc-1245	176	5	2(1	2(1	NUM
ijtc-1245	176	6	)	)	PUNCT
ijtc-1245	176	7	,	,	PUNCT
ijtc-1245	176	8	55–76	55–76	NUM
ijtc-1245	176	9	.	.	PUNCT
ijtc-1245	176	10	https://doi.org/10.21093/at.v2i1.610	https://doi.org/10.21093/at.v2i1.610	X
ijtc-1245	177	1	rustendi	rustendi	PROPN
ijtc-1245	177	2	,	,	PUNCT
ijtc-1245	177	3	t.	t.	NOUN
ijtc-1245	177	4	(	(	PUNCT
ijtc-1245	177	5	2018	2018	NUM
ijtc-1245	177	6	)	)	PUNCT
ijtc-1245	177	7	.	.	PUNCT
ijtc-1245	178	1	pengaruh	pengaruh	PROPN
ijtc-1245	178	2	fungsi	fungsi	PROPN
ijtc-1245	178	3	audit	audit	PROPN
ijtc-1245	178	4	internal	internal	PROPN
ijtc-1245	178	5	terhadap	terhadap	PROPN
ijtc-1245	178	6	pelaksanaan	pelaksanaan	PROPN
ijtc-1245	178	7	good	good	ADJ
ijtc-1245	178	8	governance	governance	NOUN
ijtc-1245	178	9	(	(	PUNCT
ijtc-1245	178	10	survey	survey	PROPN
ijtc-1245	178	11	pada	pada	PROPN
ijtc-1245	178	12	kantor	kantor	PROPN
ijtc-1245	178	13	cabang	cabang	PROPN
ijtc-1245	178	14	bank	bank	PROPN
ijtc-1245	178	15	umum	umum	PROPN
ijtc-1245	178	16	di	di	PROPN
ijtc-1245	178	17	tasikmalaya	tasikmalaya	PROPN
ijtc-1245	178	18	.	.	PUNCT
ijtc-1245	179	1	jurnal	jurnal	ADJ
ijtc-1245	179	2	ekonomi	ekonomi	PROPN
ijtc-1245	179	3	manajemen	manajeman	NOUN
ijtc-1245	179	4	,	,	PUNCT
ijtc-1245	179	5	4(2	4(2	NUM
ijtc-1245	179	6	)	)	PUNCT
ijtc-1245	179	7	,	,	PUNCT
ijtc-1245	179	8	82	82	NUM
ijtc-1245	179	9	–	–	SYM
ijtc-1245	179	10	95	95	NUM
ijtc-1245	179	11	.	.	PUNCT
ijtc-1245	180	1	sahoo	sahoo	PROPN
ijtc-1245	180	2	,	,	PUNCT
ijtc-1245	180	3	m.	m.	NOUN
ijtc-1245	180	4	,	,	PUNCT
ijtc-1245	180	5	babu	babu	PROPN
ijtc-1245	180	6	,	,	PUNCT
ijtc-1245	180	7	m.	m.	PROPN
ijtc-1245	180	8	s.	s.	PROPN
ijtc-1245	180	9	,	,	PUNCT
ijtc-1245	180	10	&	&	CCONJ
ijtc-1245	180	11	dash	dash	NOUN
ijtc-1245	180	12	,	,	PUNCT
ijtc-1245	180	13	u.	u.	NOUN
ijtc-1245	180	14	(	(	PUNCT
ijtc-1245	180	15	2019	2019	NUM
ijtc-1245	180	16	)	)	PUNCT
ijtc-1245	180	17	.	.	PUNCT
ijtc-1245	181	1	asymmetric	asymmetric	ADJ
ijtc-1245	181	2	effects	effect	NOUN
ijtc-1245	181	3	of	of	ADP
ijtc-1245	181	4	exchange	exchange	NOUN
ijtc-1245	181	5	rate	rate	NOUN
ijtc-1245	181	6	movements	movement	NOUN
ijtc-1245	181	7	on	on	ADP
ijtc-1245	181	8	traditional	traditional	ADJ
ijtc-1245	181	9	and	and	CCONJ
ijtc-1245	181	10	modern	modern	ADJ
ijtc-1245	181	11	services	service	NOUN
ijtc-1245	181	12	exports	export	NOUN
ijtc-1245	181	13	:	:	PUNCT
ijtc-1245	181	14	evidence	evidence	NOUN
ijtc-1245	181	15	from	from	ADP
ijtc-1245	181	16	a	a	DET
ijtc-1245	181	17	large	large	ADJ
ijtc-1245	181	18	emerging	emerge	VERB
ijtc-1245	181	19	economy	economy	NOUN
ijtc-1245	181	20	.	.	PUNCT
ijtc-1245	182	1	journal	journal	PROPN
ijtc-1245	182	2	of	of	ADP
ijtc-1245	182	3	international	international	ADJ
ijtc-1245	182	4	trade	trade	NOUN
ijtc-1245	182	5	and	and	CCONJ
ijtc-1245	182	6	economic	economic	ADJ
ijtc-1245	182	7	development	development	NOUN
ijtc-1245	182	8	,	,	PUNCT
ijtc-1245	182	9	28(4	28(4	NUM
ijtc-1245	182	10	)	)	PUNCT
ijtc-1245	182	11	,	,	PUNCT
ijtc-1245	182	12	508–531	508–531	NUM
ijtc-1245	182	13	.	.	PUNCT
ijtc-1245	183	1	https://doi.org/10.1080/09638199.2018.1561744	https://doi.org/10.1080/09638199.2018.1561744	VERB
ijtc-1245	183	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1245	183	3	implementation	implementation	NOUN
ijtc-1245	183	4	of	of	ADP
ijtc-1245	183	5	good	good	ADJ
ijtc-1245	183	6	corporate	corporate	ADJ
ijtc-1245	183	7	governance	governance	NOUN
ijtc-1245	183	8	in	in	ADP
ijtc-1245	183	9	supporting	support	VERB
ijtc-1245	183	10	financial	financial	ADJ
ijtc-1245	183	11	performance	performance	NOUN
ijtc-1245	183	12	of	of	ADP
ijtc-1245	183	13	indonesian	indonesian	ADJ
ijtc-1245	183	14	islamic	islamic	ADJ
ijtc-1245	183	15	banking	banking	PROPN
ijtc-1245	183	16	post	post	PROPN
ijtc-1245	183	17	merger	merger	PROPN
ijtc-1245	183	18	veni	veni	PROPN
ijtc-1245	183	19	,	,	PUNCT
ijtc-1245	183	20	sucipto	sucipto	ADJ
ijtc-1245	183	21	,	,	PUNCT
ijtc-1245	183	22	and	and	CCONJ
ijtc-1245	183	23	sulistyowati	sulistyowati	PROPN
ijtc-1245	183	24	618	618	NUM
ijtc-1245	183	25	|	|	ADV
ijtc-1245	183	26	ilomata	ilomata	PROPN
ijtc-1245	183	27	international	international	ADJ
ijtc-1245	183	28	journal	journal	NOUN
ijtc-1245	183	29	of	of	ADP
ijtc-1245	183	30	tax	tax	PROPN
ijtc-1245	183	31	&	&	CCONJ
ijtc-1245	183	32	accounting	accounting	PROPN
ijtc-1245	183	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1245	183	34	setiawan	setiawan	PROPN
ijtc-1245	183	35	,	,	PUNCT
ijtc-1245	183	36	d.	d.	PROPN
ijtc-1245	183	37	(	(	PUNCT
ijtc-1245	183	38	2020	2020	NUM
ijtc-1245	183	39	,	,	PUNCT
ijtc-1245	183	40	october	october	PROPN
ijtc-1245	183	41	25	25	NUM
ijtc-1245	183	42	)	)	PUNCT
ijtc-1245	183	43	.	.	PUNCT
ijtc-1245	184	1	ini	ini	PROPN
ijtc-1245	184	2	untung	untung	PROPN
ijtc-1245	184	3	dan	dan	PROPN
ijtc-1245	184	4	rugi	rugi	PROPN
ijtc-1245	184	5	merger	merger	PROPN
ijtc-1245	184	6	bank	bank	PROPN
ijtc-1245	184	7	bumn	bumn	PROPN
ijtc-1245	184	8	syariah	syariah	PROPN
ijtc-1245	184	9	.	.	PUNCT
ijtc-1245	185	1	kontan.co.id	kontan.co.id	PROPN
ijtc-1245	185	2	.	.	PUNCT
ijtc-1245	186	1	https://insight.kontan.co.id/news/ini-untung-dan-rugi-merger-bank-bumn-syariah	https://insight.kontan.co.id/news/ini-untung-dan-rugi-merger-bank-bumn-syariah	PROPN
ijtc-1245	186	2	shin	shin	PROPN
ijtc-1245	186	3	,	,	PUNCT
ijtc-1245	186	4	h.	h.	PROPN
ijtc-1245	186	5	,	,	PUNCT
ijtc-1245	186	6	&	&	CCONJ
ijtc-1245	186	7	kim	kim	PROPN
ijtc-1245	186	8	,	,	PUNCT
ijtc-1245	186	9	s.-i	s.-i	PROPN
ijtc-1245	186	10	.	.	PUNCT
ijtc-1245	187	1	(	(	PUNCT
ijtc-1245	187	2	2019	2019	NUM
ijtc-1245	187	3	)	)	PUNCT
ijtc-1245	187	4	.	.	PUNCT
ijtc-1245	188	1	the	the	DET
ijtc-1245	188	2	effect	effect	NOUN
ijtc-1245	188	3	of	of	ADP
ijtc-1245	188	4	corporate	corporate	ADJ
ijtc-1245	188	5	governance	governance	NOUN
ijtc-1245	188	6	on	on	ADP
ijtc-1245	188	7	earnings	earning	NOUN
ijtc-1245	188	8	quality	quality	NOUN
ijtc-1245	188	9	and	and	CCONJ
ijtc-1245	188	10	market	market	NOUN
ijtc-1245	188	11	reaction	reaction	NOUN
ijtc-1245	188	12	to	to	ADP
ijtc-1245	188	13	low	low	ADJ
ijtc-1245	188	14	quality	quality	NOUN
ijtc-1245	188	15	earnings	earning	NOUN
ijtc-1245	188	16	:	:	PUNCT
ijtc-1245	188	17	korean	korean	ADJ
ijtc-1245	188	18	evidence	evidence	NOUN
ijtc-1245	188	19	.	.	PUNCT
ijtc-1245	189	1	sustainability	sustainability	NOUN
ijtc-1245	189	2	(	(	PUNCT
ijtc-1245	189	3	switzerland	switzerland	PROPN
ijtc-1245	189	4	)	)	PUNCT
ijtc-1245	189	5	,	,	PUNCT
ijtc-1245	189	6	11(1	11(1	NUM
ijtc-1245	189	7	)	)	PUNCT
ijtc-1245	189	8	.	.	PUNCT
ijtc-1245	190	1	https://doi.org/10.3390/su11010102	https://doi.org/10.3390/su11010102	PRON
ijtc-1245	190	2	tamakloe	tamakloe	PROPN
ijtc-1245	190	3	,	,	PUNCT
ijtc-1245	190	4	b.	b.	PROPN
ijtc-1245	190	5	,	,	PUNCT
ijtc-1245	190	6	boateng	boateng	PROPN
ijtc-1245	190	7	,	,	PUNCT
ijtc-1245	190	8	a.	a.	PROPN
ijtc-1245	190	9	,	,	PUNCT
ijtc-1245	190	10	mensah	mensah	PROPN
ijtc-1245	190	11	,	,	PUNCT
ijtc-1245	190	12	e.	e.	PROPN
ijtc-1245	190	13	t.	t.	PROPN
ijtc-1245	190	14	,	,	PUNCT
ijtc-1245	190	15	&	&	CCONJ
ijtc-1245	190	16	maposa	maposa	PROPN
ijtc-1245	190	17	,	,	PUNCT
ijtc-1245	190	18	d.	d.	PROPN
ijtc-1245	190	19	(	(	PUNCT
ijtc-1245	190	20	2023	2023	NUM
ijtc-1245	190	21	)	)	PUNCT
ijtc-1245	190	22	.	.	PUNCT
ijtc-1245	191	1	impact	impact	NOUN
ijtc-1245	191	2	of	of	ADP
ijtc-1245	191	3	risk	risk	NOUN
ijtc-1245	191	4	management	management	NOUN
ijtc-1245	191	5	on	on	ADP
ijtc-1245	191	6	the	the	DET
ijtc-1245	191	7	performance	performance	NOUN
ijtc-1245	191	8	of	of	ADP
ijtc-1245	191	9	commercial	commercial	ADJ
ijtc-1245	191	10	banks	bank	NOUN
ijtc-1245	191	11	in	in	ADP
ijtc-1245	191	12	ghana	ghana	PROPN
ijtc-1245	191	13	:	:	PUNCT
ijtc-1245	191	14	a	a	DET
ijtc-1245	191	15	panel	panel	NOUN
ijtc-1245	191	16	regression	regression	NOUN
ijtc-1245	191	17	approach	approach	NOUN
ijtc-1245	191	18	.	.	PUNCT
ijtc-1245	192	1	journal	journal	NOUN
ijtc-1245	192	2	of	of	ADP
ijtc-1245	192	3	risk	risk	NOUN
ijtc-1245	192	4	and	and	CCONJ
ijtc-1245	192	5	financial	financial	ADJ
ijtc-1245	192	6	management	management	NOUN
ijtc-1245	192	7	,	,	PUNCT
ijtc-1245	192	8	16(7	16(7	NUM
ijtc-1245	192	9	)	)	PUNCT
ijtc-1245	192	10	,	,	PUNCT
ijtc-1245	192	11	322	322	NUM
ijtc-1245	192	12	.	.	PUNCT
ijtc-1245	192	13	umam	umam	PROPN
ijtc-1245	192	14	,	,	PUNCT
ijtc-1245	192	15	k.	k.	PROPN
ijtc-1245	192	16	,	,	PUNCT
ijtc-1245	192	17	&	&	CCONJ
ijtc-1245	192	18	kimberly	kimberly	PROPN
ijtc-1245	192	19	,	,	PUNCT
ijtc-1245	192	20	v.	v.	PROPN
ijtc-1245	192	21	b.	b.	PROPN
ijtc-1245	192	22	(	(	PUNCT
ijtc-1245	192	23	2022	2022	NUM
ijtc-1245	192	24	)	)	PUNCT
ijtc-1245	192	25	.	.	PUNCT
ijtc-1245	193	1	analysis	analysis	NOUN
ijtc-1245	193	2	of	of	ADP
ijtc-1245	193	3	the	the	DET
ijtc-1245	193	4	merger	merger	NOUN
ijtc-1245	193	5	of	of	ADP
ijtc-1245	193	6	pt	pt	PROPN
ijtc-1245	193	7	bank	bank	PROPN
ijtc-1245	193	8	syariah	syariah	PROPN
ijtc-1245	193	9	indonesia	indonesia	PROPN
ijtc-1245	193	10	in	in	ADP
ijtc-1245	193	11	legal	legal	ADJ
ijtc-1245	193	12	and	and	CCONJ
ijtc-1245	193	13	sharia	sharia	PROPN
ijtc-1245	193	14	perspective	perspective	PROPN
ijtc-1245	193	15	lk2	lk2	PROPN
ijtc-1245	193	16	fhui	fhui	PROPN
ijtc-1245	193	17	.	.	PUNCT
ijtc-1245	194	1	lk2	lk2	PROPN
ijtc-1245	194	2	fhui	fhui	PROPN
ijtc-1245	194	3	.	.	PUNCT
ijtc-1245	195	1	lembaga	lembaga	PROPN
ijtc-1245	195	2	kajian	kajian	PROPN
ijtc-1245	195	3	keilmuan	keilmuan	PROPN
ijtc-1245	195	4	fakultas	fakulta	VERB
ijtc-1245	195	5	hukum	hukum	PROPN
ijtc-1245	195	6	universitas	universitas	PROPN
ijtc-1245	195	7	indonesia	indonesia	PROPN
ijtc-1245	195	8	.	.	PUNCT
ijtc-1245	196	1	https://lk2fhui.law.ui.ac.id/portfolio/analysis-of-the-merger-of-ptbank-syariah-indonesia-in-legal-and-sharia-perspective/	https://lk2fhui.law.ui.ac.id/portfolio/analysis-of-the-merger-of-ptbank-syariah-indonesia-in-legal-and-sharia-perspective/	PROPN
ijtc-1245	196	2	vinh	vinh	PROPN
ijtc-1245	196	3	,	,	PUNCT
ijtc-1245	196	4	v.	v.	PROPN
ijtc-1245	196	5	q.	q.	PROPN
ijtc-1245	196	6	,	,	PUNCT
ijtc-1245	196	7	&	&	CCONJ
ijtc-1245	196	8	dung	dung	PROPN
ijtc-1245	196	9	,	,	PUNCT
ijtc-1245	196	10	n.	n.	NOUN
ijtc-1245	196	11	t.	t.	PROPN
ijtc-1245	196	12	(	(	PUNCT
ijtc-1245	196	13	2020	2020	NUM
ijtc-1245	196	14	)	)	PUNCT
ijtc-1245	196	15	.	.	PUNCT
ijtc-1245	197	1	liquidity	liquidity	NOUN
ijtc-1245	197	2	risk	risk	NOUN
ijtc-1245	197	3	,	,	PUNCT
ijtc-1245	197	4	bank	bank	NOUN
ijtc-1245	197	5	credit	credit	NOUN
ijtc-1245	197	6	risk	risk	NOUN
ijtc-1245	197	7	,	,	PUNCT
ijtc-1245	197	8	and	and	CCONJ
ijtc-1245	197	9	financial	financial	ADJ
ijtc-1245	197	10	performance	performance	NOUN
ijtc-1245	197	11	:	:	PUNCT
ijtc-1245	197	12	evidence	evidence	NOUN
ijtc-1245	197	13	from	from	ADP
ijtc-1245	197	14	vietnamese	vietnamese	ADJ
ijtc-1245	197	15	commercial	commercial	ADJ
ijtc-1245	197	16	banks	bank	NOUN
ijtc-1245	197	17	.	.	PUNCT
ijtc-1245	198	1	journal	journal	NOUN
ijtc-1245	198	2	of	of	ADP
ijtc-1245	198	3	risk	risk	NOUN
ijtc-1245	198	4	and	and	CCONJ
ijtc-1245	198	5	financial	financial	ADJ
ijtc-1245	198	6	management	management	NOUN
ijtc-1245	198	7	,	,	PUNCT
ijtc-1245	198	8	13(6	13(6	PROPN
ijtc-1245	198	9	)	)	PUNCT
ijtc-1245	198	10	,	,	PUNCT
ijtc-1245	198	11	131	131	NUM
ijtc-1245	198	12	.	.	PUNCT
ijtc-1245	199	1	https://doi.org/10.3390/jrfm13060131	https://doi.org/10.3390/jrfm13060131	PROPN
ijtc-1245	199	2	.	.	PUNCT
ijtc-1245	200	1	wardhani	wardhani	PROPN
ijtc-1245	200	2	,	,	PUNCT
ijtc-1245	200	3	r.	r.	PROPN
ijtc-1245	200	4	(	(	PUNCT
ijtc-1245	200	5	2007	2007	NUM
ijtc-1245	200	6	)	)	PUNCT
ijtc-1245	200	7	.	.	PUNCT
ijtc-1245	201	1	mekanisme	mekanisme	ADJ
ijtc-1245	201	2	corporate	corporate	ADJ
ijtc-1245	201	3	governance	governance	NOUN
ijtc-1245	201	4	dalam	dalam	PROPN
ijtc-1245	201	5	perusahaan	perusahaan	PROPN
ijtc-1245	201	6	yang	yang	PROPN
ijtc-1245	201	7	mengalami	mengalami	PROPN
ijtc-1245	201	8	permasalahan	permasalahan	PROPN
ijtc-1245	201	9	keuangan	keuangan	PROPN
ijtc-1245	201	10	.	.	PUNCT
ijtc-1245	202	1	jurnal	jurnal	ADJ
ijtc-1245	202	2	akuntansi	akuntansi	PROPN
ijtc-1245	202	3	dan	dan	PROPN
ijtc-1245	202	4	keuangan	keuangan	PROPN
ijtc-1245	202	5	indonesia	indonesia	PROPN
ijtc-1245	202	6	,	,	PUNCT
ijtc-1245	202	7	4(1	4(1	NOUN
ijtc-1245	202	8	)	)	PUNCT
ijtc-1245	202	9	,	,	PUNCT
ijtc-1245	202	10	95–114	95–114	NUM
ijtc-1245	202	11	.	.	PUNCT
ijtc-1245	203	1	https://doi.org/10.21002/jaki.2007.05	https://doi.org/10.21002/jaki.2007.05	PROPN
ijtc-1245	203	2	yantiningsih	yantiningsih	PROPN
ijtc-1245	203	3	,	,	PUNCT
ijtc-1245	203	4	n.	n.	PROPN
ijtc-1245	203	5	d.	d.	PROPN
ijtc-1245	203	6	,	,	PUNCT
ijtc-1245	203	7	islahuddin	islahuddin	PROPN
ijtc-1245	203	8	,	,	PUNCT
ijtc-1245	203	9	&	&	CCONJ
ijtc-1245	203	10	musnadi	musnadi	PROPN
ijtc-1245	203	11	,	,	PUNCT
ijtc-1245	203	12	s.	s.	PROPN
ijtc-1245	203	13	(	(	PUNCT
ijtc-1245	203	14	2016	2016	NUM
ijtc-1245	203	15	)	)	PUNCT
ijtc-1245	203	16	.	.	PUNCT
ijtc-1245	204	1	pengaruh	pengaruh	NOUN
ijtc-1245	204	2	kualitas	kualita	NOUN
ijtc-1245	204	3	penerapan	penerapan	VERB
ijtc-1245	204	4	good	good	ADJ
ijtc-1245	204	5	corporate	corporate	ADJ
ijtc-1245	204	6	governance	governance	NOUN
ijtc-1245	204	7	(	(	PUNCT
ijtc-1245	204	8	gcg	gcg	PROPN
ijtc-1245	204	9	)	)	PUNCT
ijtc-1245	204	10	terhadap	terhadap	PROPN
ijtc-1245	204	11	knerja	knerja	PROPN
ijtc-1245	204	12	keuangan	keuangan	PROPN
ijtc-1245	204	13	pada	pada	PROPN
ijtc-1245	204	14	perbankan	perbankan	PROPN
ijtc-1245	204	15	syariah	syariah	PROPN
ijtc-1245	204	16	indonesia	indonesia	PROPN
ijtc-1245	204	17	(	(	PUNCT
ijtc-1245	204	18	periode	periode	PROPN
ijtc-1245	204	19	2010	2010	NUM
ijtc-1245	204	20	-	-	SYM
ijtc-1245	204	21	2014	2014	NUM
ijtc-1245	204	22	)	)	PUNCT
ijtc-1245	204	23	.	.	PUNCT
ijtc-1245	205	1	jurnal	jurnal	ADJ
ijtc-1245	205	2	magister	magister	PROPN
ijtc-1245	205	3	akuntansi	akuntansi	PROPN
ijtc-1245	205	4	pascasarjana	pascasarjana	PROPN
ijtc-1245	205	5	univesitas	univesitas	PROPN
ijtc-1245	205	6	syiah	syiah	PROPN
ijtc-1245	205	7	kuala	kuala	PROPN
ijtc-1245	205	8	,	,	PUNCT
ijtc-1245	205	9	5	5	NUM
ijtc-1245	205	10	.	.	X
ijtc-1245	205	11	yunistiyani	yunistiyani	PROPN
ijtc-1245	205	12	,	,	PUNCT
ijtc-1245	205	13	v.	v.	PROPN
ijtc-1245	205	14	,	,	PUNCT
ijtc-1245	205	15	&	&	CCONJ
ijtc-1245	205	16	harto	harto	PROPN
ijtc-1245	205	17	,	,	PUNCT
ijtc-1245	205	18	p.	p.	NOUN
ijtc-1245	205	19	(	(	PUNCT
ijtc-1245	205	20	2022	2022	NUM
ijtc-1245	205	21	)	)	PUNCT
ijtc-1245	205	22	.	.	PUNCT
ijtc-1245	206	1	kinerja	kinerja	PROPN
ijtc-1245	206	2	pt	pt	PROPN
ijtc-1245	206	3	bank	bank	PROPN
ijtc-1245	206	4	syariah	syariah	PROPN
ijtc-1245	206	5	indonesia	indonesia	PROPN
ijtc-1245	206	6	,	,	PUNCT
ijtc-1245	206	7	tbk	tbk	PROPN
ijtc-1245	206	8	setelah	setelah	PROPN
ijtc-1245	206	9	merger	merger	PROPN
ijtc-1245	206	10	:	:	PUNCT
ijtc-1245	206	11	apakah	apakah	PROPN
ijtc-1245	206	12	lebih	lebih	PROPN
ijtc-1245	206	13	baik	baik	PROPN
ijtc-1245	206	14	?	?	PUNCT
ijtc-1245	207	1	reviu	reviu	PROPN
ijtc-1245	207	2	akuntansi	akuntansi	PROPN
ijtc-1245	207	3	dan	dan	PROPN
ijtc-1245	207	4	bisnis	bisnis	PROPN
ijtc-1245	207	5	indonesia	indonesia	PROPN
ijtc-1245	207	6	,	,	PUNCT
ijtc-1245	207	7	6(2	6(2	NUM
ijtc-1245	207	8	)	)	PUNCT
ijtc-1245	207	9	,	,	PUNCT
ijtc-1245	207	10	67–84	67–84	NUM
ijtc-1245	207	11	.	.	PUNCT
ijtc-1245	208	1	https://doi.org/10.18196/rabin.v6i2.15621	https://doi.org/10.18196/rabin.v6i2.15621	PRON
ijtc-1245	208	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ