id	sid	tid	token	lemma	pos
ijtc-1726	1	1	the	the	DET
ijtc-1726	1	2	illomata	illomata	PROPN
ijtc-1726	1	3	international	international	PROPN
ijtc-1726	1	4	journal	journal	PROPN
ijtc-1726	1	5	of	of	ADP
ijtc-1726	1	6	management	management	NOUN
ijtc-1726	1	7	ilomata	ilomata	PROPN
ijtc-1726	1	8	international	international	ADJ
ijtc-1726	1	9	journal	journal	NOUN
ijtc-1726	1	10	of	of	ADP
ijtc-1726	1	11	tax	tax	PROPN
ijtc-1726	1	12	&	&	CCONJ
ijtc-1726	1	13	accounting	account	VERB
ijtc-1726	1	14	p	p	PROPN
ijtc-1726	1	15	-	-	PUNCT
ijtc-1726	1	16	issn	issn	NOUN
ijtc-1726	1	17	:	:	PUNCT
ijtc-1726	1	18	2714	2714	NUM
ijtc-1726	1	19	-	-	SYM
ijtc-1726	1	20	9838	9838	NUM
ijtc-1726	1	21	;	;	PUNCT
ijtc-1726	1	22	e	e	X
ijtc-1726	1	23	-	-	PUNCT
ijtc-1726	1	24	issn	issn	NOUN
ijtc-1726	1	25	:	:	PUNCT
ijtc-1726	1	26	2714	2714	NUM
ijtc-1726	1	27	-	-	SYM
ijtc-1726	1	28	9846	9846	NUM
ijtc-1726	1	29	volume	volume	NOUN
ijtc-1726	1	30	6	6	NUM
ijtc-1726	1	31	,	,	PUNCT
ijtc-1726	1	32	issue	issue	NOUN
ijtc-1726	1	33	2	2	NUM
ijtc-1726	1	34	,	,	PUNCT
ijtc-1726	1	35	april	april	PROPN
ijtc-1726	1	36	2025	2025	NUM
ijtc-1726	1	37	page	page	NOUN
ijtc-1726	1	38	no	no	INTJ
ijtc-1726	1	39	.	.	NOUN
ijtc-1726	2	1	1	1	NUM
ijtc-1726	2	2	-	-	SYM
ijtc-1726	2	3	12	12	NUM
ijtc-1726	2	4	1	1	NUM
ijtc-1726	2	5	|	|	ADV
ijtc-1726	2	6	ilomata	ilomata	PROPN
ijtc-1726	2	7	international	international	ADJ
ijtc-1726	2	8	journal	journal	NOUN
ijtc-1726	2	9	of	of	ADP
ijtc-1726	2	10	tax	tax	PROPN
ijtc-1726	2	11	&	&	CCONJ
ijtc-1726	2	12	accounting	account	VERB
ijtc-1726	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1726	2	14	financial	financial	ADJ
ijtc-1726	2	15	performance	performance	NOUN
ijtc-1726	2	16	of	of	ADP
ijtc-1726	2	17	jakarta	jakarta	PROPN
ijtc-1726	2	18	hospitals	hospital	NOUN
ijtc-1726	2	19	before	before	ADP
ijtc-1726	2	20	and	and	CCONJ
ijtc-1726	2	21	after	after	ADP
ijtc-1726	2	22	the	the	DET
ijtc-1726	2	23	covid-19	covid-19	PROPN
ijtc-1726	2	24	pandemic	pandemic	NOUN
ijtc-1726	2	25	:	:	PUNCT
ijtc-1726	2	26	analysis	analysis	NOUN
ijtc-1726	2	27	of	of	ADP
ijtc-1726	2	28	profitability	profitability	NOUN
ijtc-1726	2	29	,	,	PUNCT
ijtc-1726	2	30	liquidity	liquidity	NOUN
ijtc-1726	2	31	,	,	PUNCT
ijtc-1726	2	32	and	and	CCONJ
ijtc-1726	2	33	leverage	leverage	NOUN
ijtc-1726	2	34	ratios	ratio	NOUN
ijtc-1726	2	35	joel	joel	PROPN
ijtc-1726	2	36	legi	legi	PROPN
ijtc-1726	2	37	rorimpandey	rorimpandey	PROPN
ijtc-1726	2	38	1	1	NUM
ijtc-1726	2	39	,	,	PUNCT
ijtc-1726	2	40	harlyn	harlyn	ADJ
ijtc-1726	2	41	siagian2	siagian2	NOUN
ijtc-1726	2	42	,	,	PUNCT
ijtc-1726	2	43	harman	harman	ADJ
ijtc-1726	2	44	malau3	malau3	NOUN
ijtc-1726	2	45	123universitas	123universitas	PROPN
ijtc-1726	2	46	advent	advent	PROPN
ijtc-1726	2	47	indonesia	indonesia	PROPN
ijtc-1726	2	48	,	,	PUNCT
ijtc-1726	2	49	indonesia	indonesia	PROPN
ijtc-1726	2	50	correspondent	correspondent	NOUN
ijtc-1726	2	51	:	:	PUNCT
ijtc-1726	2	52	joelrorimpandey@gmail.com1	joelrorimpandey@gmail.com1	PROPN
ijtc-1726	2	53	received	receive	VERB
ijtc-1726	2	54	:	:	PUNCT
ijtc-1726	2	55	january	january	PROPN
ijtc-1726	2	56	28	28	NUM
ijtc-1726	2	57	,	,	PUNCT
ijtc-1726	2	58	2025	2025	NUM
ijtc-1726	2	59	accepted	accept	VERB
ijtc-1726	2	60	:	:	PUNCT
ijtc-1726	2	61	april	april	PROPN
ijtc-1726	2	62	10	10	NUM
ijtc-1726	2	63	,	,	PUNCT
ijtc-1726	2	64	2025	2025	NUM
ijtc-1726	2	65	published	publish	VERB
ijtc-1726	2	66	:	:	PUNCT
ijtc-1726	2	67	april	april	PROPN
ijtc-1726	2	68	30	30	NUM
ijtc-1726	2	69	,	,	PUNCT
ijtc-1726	2	70	2025	2025	NUM
ijtc-1726	2	71	citation	citation	NOUN
ijtc-1726	2	72	:	:	PUNCT
ijtc-1726	2	73	rorimpandey	rorimpandey	PROPN
ijtc-1726	2	74	,	,	PUNCT
ijtc-1726	2	75	j	j	PROPN
ijtc-1726	2	76	,	,	PUNCT
ijtc-1726	2	77	l.	l.	PROPN
ijtc-1726	2	78	,	,	PUNCT
ijtc-1726	2	79	siagian	siagian	PROPN
ijtc-1726	2	80	,	,	PUNCT
ijtc-1726	2	81	h.	h.	PROPN
ijtc-1726	2	82	,	,	PUNCT
ijtc-1726	2	83	malau	malau	PROPN
ijtc-1726	2	84	,	,	PUNCT
ijtc-1726	2	85	h.	h.	PROPN
ijtc-1726	2	86	(	(	PUNCT
ijtc-1726	2	87	2025	2025	NUM
ijtc-1726	2	88	)	)	PUNCT
ijtc-1726	2	89	.	.	PUNCT
ijtc-1726	3	1	financial	financial	ADJ
ijtc-1726	3	2	performance	performance	NOUN
ijtc-1726	3	3	of	of	ADP
ijtc-1726	3	4	jakarta	jakarta	PROPN
ijtc-1726	3	5	hospitals	hospital	NOUN
ijtc-1726	3	6	before	before	ADP
ijtc-1726	3	7	and	and	CCONJ
ijtc-1726	3	8	after	after	ADP
ijtc-1726	3	9	the	the	DET
ijtc-1726	3	10	covid-19	covid-19	PROPN
ijtc-1726	3	11	pandemic	pandemic	NOUN
ijtc-1726	3	12	:	:	PUNCT
ijtc-1726	3	13	analysis	analysis	NOUN
ijtc-1726	3	14	of	of	ADP
ijtc-1726	3	15	profitability	profitability	NOUN
ijtc-1726	3	16	,	,	PUNCT
ijtc-1726	3	17	liquidity	liquidity	NOUN
ijtc-1726	3	18	,	,	PUNCT
ijtc-1726	3	19	and	and	CCONJ
ijtc-1726	3	20	leverage	leverage	NOUN
ijtc-1726	3	21	ratios	ratio	NOUN
ijtc-1726	3	22	.	.	PUNCT
ijtc-1726	4	1	ilomata	ilomata	PROPN
ijtc-1726	4	2	international	international	ADJ
ijtc-1726	4	3	journal	journal	NOUN
ijtc-1726	4	4	of	of	ADP
ijtc-1726	4	5	tax	tax	NOUN
ijtc-1726	4	6	and	and	CCONJ
ijtc-1726	4	7	accounting	accounting	NOUN
ijtc-1726	4	8	,	,	PUNCT
ijtc-1726	4	9	6(2	6(2	NUM
ijtc-1726	4	10	)	)	PUNCT
ijtc-1726	4	11	,	,	PUNCT
ijtc-1726	4	12	75	75	NUM
ijtc-1726	4	13	-	-	SYM
ijtc-1726	4	14	89	89	NUM
ijtc-1726	4	15	.	.	PUNCT
ijtc-1726	5	1	https://doi.org/10.61194/ijtc.v6i2.1726	https://doi.org/10.61194/ijtc.v6i2.1726	PROPN
ijtc-1726	5	2	abstract	abstract	NOUN
ijtc-1726	5	3	:	:	PUNCT
ijtc-1726	5	4	the	the	DET
ijtc-1726	5	5	covid-19	covid-19	PROPN
ijtc-1726	5	6	pandemic	pandemic	NOUN
ijtc-1726	5	7	has	have	AUX
ijtc-1726	5	8	had	have	VERB
ijtc-1726	5	9	a	a	DET
ijtc-1726	5	10	significant	significant	ADJ
ijtc-1726	5	11	impact	impact	NOUN
ijtc-1726	5	12	on	on	ADP
ijtc-1726	5	13	the	the	DET
ijtc-1726	5	14	healthcare	healthcare	NOUN
ijtc-1726	5	15	sector	sector	NOUN
ijtc-1726	5	16	,	,	PUNCT
ijtc-1726	5	17	particularly	particularly	ADV
ijtc-1726	5	18	on	on	ADP
ijtc-1726	5	19	hospitals	hospital	NOUN
ijtc-1726	5	20	,	,	PUNCT
ijtc-1726	5	21	which	which	PRON
ijtc-1726	5	22	faced	face	VERB
ijtc-1726	5	23	operational	operational	ADJ
ijtc-1726	5	24	and	and	CCONJ
ijtc-1726	5	25	financial	financial	ADJ
ijtc-1726	5	26	challenges	challenge	NOUN
ijtc-1726	5	27	due	due	ADJ
ijtc-1726	5	28	to	to	ADP
ijtc-1726	5	29	increased	increase	VERB
ijtc-1726	5	30	operational	operational	ADJ
ijtc-1726	5	31	costs	cost	NOUN
ijtc-1726	5	32	and	and	CCONJ
ijtc-1726	5	33	changes	change	NOUN
ijtc-1726	5	34	in	in	ADP
ijtc-1726	5	35	service	service	NOUN
ijtc-1726	5	36	patterns	pattern	NOUN
ijtc-1726	5	37	.	.	PUNCT
ijtc-1726	6	1	this	this	DET
ijtc-1726	6	2	study	study	NOUN
ijtc-1726	6	3	aims	aim	VERB
ijtc-1726	6	4	to	to	PART
ijtc-1726	6	5	evaluate	evaluate	VERB
ijtc-1726	6	6	the	the	DET
ijtc-1726	6	7	financial	financial	ADJ
ijtc-1726	6	8	performance	performance	NOUN
ijtc-1726	6	9	of	of	ADP
ijtc-1726	6	10	hospitals	hospital	NOUN
ijtc-1726	6	11	in	in	ADP
ijtc-1726	6	12	jakarta	jakarta	PROPN
ijtc-1726	6	13	before	before	ADV
ijtc-1726	6	14	,	,	PUNCT
ijtc-1726	6	15	during	during	ADP
ijtc-1726	6	16	,	,	PUNCT
ijtc-1726	6	17	and	and	CCONJ
ijtc-1726	6	18	after	after	ADP
ijtc-1726	6	19	the	the	DET
ijtc-1726	6	20	covid-19	covid-19	PROPN
ijtc-1726	6	21	pandemic	pandemic	NOUN
ijtc-1726	6	22	.	.	PUNCT
ijtc-1726	7	1	the	the	DET
ijtc-1726	7	2	analysis	analysis	NOUN
ijtc-1726	7	3	was	be	AUX
ijtc-1726	7	4	conducted	conduct	VERB
ijtc-1726	7	5	using	use	VERB
ijtc-1726	7	6	financial	financial	ADJ
ijtc-1726	7	7	ratios	ratio	NOUN
ijtc-1726	7	8	,	,	PUNCT
ijtc-1726	7	9	including	include	VERB
ijtc-1726	7	10	return	return	NOUN
ijtc-1726	7	11	on	on	ADP
ijtc-1726	7	12	assets	asset	NOUN
ijtc-1726	7	13	(	(	PUNCT
ijtc-1726	7	14	roa	roa	NOUN
ijtc-1726	7	15	)	)	PUNCT
ijtc-1726	7	16	,	,	PUNCT
ijtc-1726	7	17	return	return	VERB
ijtc-1726	7	18	on	on	ADP
ijtc-1726	7	19	equity	equity	NOUN
ijtc-1726	7	20	(	(	PUNCT
ijtc-1726	7	21	roe	roe	PROPN
ijtc-1726	7	22	)	)	PUNCT
ijtc-1726	7	23	,	,	PUNCT
ijtc-1726	7	24	and	and	CCONJ
ijtc-1726	7	25	net	net	ADJ
ijtc-1726	7	26	profit	profit	NOUN
ijtc-1726	7	27	margin	margin	NOUN
ijtc-1726	7	28	(	(	PUNCT
ijtc-1726	7	29	npm	npm	NOUN
ijtc-1726	7	30	)	)	PUNCT
ijtc-1726	7	31	to	to	PART
ijtc-1726	7	32	measure	measure	VERB
ijtc-1726	7	33	profitability	profitability	NOUN
ijtc-1726	7	34	;	;	PUNCT
ijtc-1726	7	35	current	current	ADJ
ijtc-1726	7	36	ratio	ratio	NOUN
ijtc-1726	7	37	and	and	CCONJ
ijtc-1726	7	38	quick	quick	ADJ
ijtc-1726	7	39	ratio	ratio	NOUN
ijtc-1726	7	40	to	to	PART
ijtc-1726	7	41	measure	measure	VERB
ijtc-1726	7	42	liquidity	liquidity	NOUN
ijtc-1726	7	43	;	;	PUNCT
ijtc-1726	7	44	and	and	CCONJ
ijtc-1726	7	45	debt	debt	NOUN
ijtc-1726	7	46	to	to	ADP
ijtc-1726	7	47	asset	asset	NOUN
ijtc-1726	7	48	ratio	ratio	NOUN
ijtc-1726	7	49	(	(	PUNCT
ijtc-1726	7	50	dar	dar	NOUN
ijtc-1726	7	51	)	)	PUNCT
ijtc-1726	7	52	and	and	CCONJ
ijtc-1726	7	53	debt	debt	NOUN
ijtc-1726	7	54	to	to	ADP
ijtc-1726	7	55	equity	equity	NOUN
ijtc-1726	7	56	ratio	ratio	NOUN
ijtc-1726	7	57	(	(	PUNCT
ijtc-1726	7	58	der	der	NOUN
ijtc-1726	7	59	)	)	PUNCT
ijtc-1726	7	60	to	to	PART
ijtc-1726	7	61	measure	measure	VERB
ijtc-1726	7	62	leverage	leverage	NOUN
ijtc-1726	7	63	.	.	PUNCT
ijtc-1726	8	1	this	this	DET
ijtc-1726	8	2	study	study	NOUN
ijtc-1726	8	3	employed	employ	VERB
ijtc-1726	8	4	a	a	DET
ijtc-1726	8	5	quantitative	quantitative	ADJ
ijtc-1726	8	6	descriptive	descriptive	ADJ
ijtc-1726	8	7	method	method	NOUN
ijtc-1726	8	8	using	use	VERB
ijtc-1726	8	9	secondary	secondary	ADJ
ijtc-1726	8	10	data	datum	NOUN
ijtc-1726	8	11	in	in	ADP
ijtc-1726	8	12	the	the	DET
ijtc-1726	8	13	form	form	NOUN
ijtc-1726	8	14	of	of	ADP
ijtc-1726	8	15	financial	financial	ADJ
ijtc-1726	8	16	statements	statement	NOUN
ijtc-1726	8	17	from	from	ADP
ijtc-1726	8	18	hospitals	hospital	NOUN
ijtc-1726	8	19	in	in	ADP
ijtc-1726	8	20	jakarta	jakarta	PROPN
ijtc-1726	8	21	for	for	ADP
ijtc-1726	8	22	the	the	DET
ijtc-1726	8	23	period	period	NOUN
ijtc-1726	8	24	2018–2024	2018–2024	NUM
ijtc-1726	8	25	.	.	PUNCT
ijtc-1726	9	1	the	the	DET
ijtc-1726	9	2	results	result	NOUN
ijtc-1726	9	3	showed	show	VERB
ijtc-1726	9	4	that	that	SCONJ
ijtc-1726	9	5	profitability	profitability	NOUN
ijtc-1726	9	6	,	,	PUNCT
ijtc-1726	9	7	liquidity	liquidity	NOUN
ijtc-1726	9	8	,	,	PUNCT
ijtc-1726	9	9	and	and	CCONJ
ijtc-1726	9	10	leverage	leverage	NOUN
ijtc-1726	9	11	ratios	ratio	NOUN
ijtc-1726	9	12	experienced	experience	VERB
ijtc-1726	9	13	significant	significant	ADJ
ijtc-1726	9	14	improvements	improvement	NOUN
ijtc-1726	9	15	during	during	ADP
ijtc-1726	9	16	the	the	DET
ijtc-1726	9	17	pandemic	pandemic	NOUN
ijtc-1726	9	18	compared	compare	VERB
ijtc-1726	9	19	to	to	ADP
ijtc-1726	9	20	the	the	DET
ijtc-1726	9	21	prepandemic	prepandemic	ADJ
ijtc-1726	9	22	period	period	NOUN
ijtc-1726	9	23	.	.	PUNCT
ijtc-1726	10	1	the	the	DET
ijtc-1726	10	2	indonesian	indonesian	ADJ
ijtc-1726	10	3	government	government	NOUN
ijtc-1726	10	4	's	's	PART
ijtc-1726	10	5	policy	policy	NOUN
ijtc-1726	10	6	of	of	ADP
ijtc-1726	10	7	funding	funding	NOUN
ijtc-1726	10	8	covid-19	covid-19	PROPN
ijtc-1726	10	9	patients	patient	NOUN
ijtc-1726	10	10	played	play	VERB
ijtc-1726	10	11	a	a	DET
ijtc-1726	10	12	major	major	ADJ
ijtc-1726	10	13	role	role	NOUN
ijtc-1726	10	14	in	in	ADP
ijtc-1726	10	15	enhancing	enhance	VERB
ijtc-1726	10	16	hospital	hospital	NOUN
ijtc-1726	10	17	financial	financial	ADJ
ijtc-1726	10	18	performance	performance	NOUN
ijtc-1726	10	19	during	during	ADP
ijtc-1726	10	20	the	the	DET
ijtc-1726	10	21	pandemic	pandemic	NOUN
ijtc-1726	10	22	.	.	PUNCT
ijtc-1726	11	1	furthermore	furthermore	ADV
ijtc-1726	11	2	,	,	PUNCT
ijtc-1726	11	3	the	the	DET
ijtc-1726	11	4	financial	financial	ADJ
ijtc-1726	11	5	performance	performance	NOUN
ijtc-1726	11	6	of	of	ADP
ijtc-1726	11	7	hospitals	hospital	NOUN
ijtc-1726	11	8	in	in	ADP
ijtc-1726	11	9	jakarta	jakarta	PROPN
ijtc-1726	11	10	demonstrated	demonstrate	VERB
ijtc-1726	11	11	a	a	DET
ijtc-1726	11	12	significant	significant	ADJ
ijtc-1726	11	13	improvement	improvement	NOUN
ijtc-1726	11	14	postpandemic	postpandemic	NOUN
ijtc-1726	11	15	compared	compare	VERB
ijtc-1726	11	16	to	to	ADP
ijtc-1726	11	17	the	the	DET
ijtc-1726	11	18	pre	pre	ADJ
ijtc-1726	11	19	-	-	ADJ
ijtc-1726	11	20	pandemic	pandemic	ADJ
ijtc-1726	11	21	period	period	NOUN
ijtc-1726	11	22	.	.	PUNCT
ijtc-1726	12	1	these	these	DET
ijtc-1726	12	2	findings	finding	NOUN
ijtc-1726	12	3	provide	provide	VERB
ijtc-1726	12	4	valuable	valuable	ADJ
ijtc-1726	12	5	insights	insight	NOUN
ijtc-1726	12	6	for	for	ADP
ijtc-1726	12	7	hospital	hospital	NOUN
ijtc-1726	12	8	management	management	NOUN
ijtc-1726	12	9	and	and	CCONJ
ijtc-1726	12	10	policymakers	policymaker	NOUN
ijtc-1726	12	11	in	in	ADP
ijtc-1726	12	12	formulating	formulate	VERB
ijtc-1726	12	13	financial	financial	ADJ
ijtc-1726	12	14	strategies	strategy	NOUN
ijtc-1726	12	15	to	to	PART
ijtc-1726	12	16	enhance	enhance	VERB
ijtc-1726	12	17	the	the	DET
ijtc-1726	12	18	sustainability	sustainability	NOUN
ijtc-1726	12	19	of	of	ADP
ijtc-1726	12	20	hospital	hospital	NOUN
ijtc-1726	12	21	operations	operation	NOUN
ijtc-1726	12	22	in	in	ADP
ijtc-1726	12	23	the	the	DET
ijtc-1726	12	24	postpandemic	postpandemic	ADJ
ijtc-1726	12	25	era	era	NOUN
ijtc-1726	12	26	.	.	PUNCT
ijtc-1726	13	1	keywords	keyword	NOUN
ijtc-1726	13	2	:	:	PUNCT
ijtc-1726	13	3	return	return	VERB
ijtc-1726	13	4	on	on	ADP
ijtc-1726	13	5	assets	asset	NOUN
ijtc-1726	13	6	,	,	PUNCT
ijtc-1726	13	7	return	return	VERB
ijtc-1726	13	8	on	on	ADP
ijtc-1726	13	9	equity	equity	NOUN
ijtc-1726	13	10	,	,	PUNCT
ijtc-1726	13	11	net	net	ADJ
ijtc-1726	13	12	profit	profit	NOUN
ijtc-1726	13	13	margin	margin	NOUN
ijtc-1726	13	14	,	,	PUNCT
ijtc-1726	13	15	current	current	ADJ
ijtc-1726	13	16	ratio	ratio	NOUN
ijtc-1726	13	17	,	,	PUNCT
ijtc-1726	13	18	quick	quick	ADJ
ijtc-1726	13	19	ratio	ratio	NOUN
ijtc-1726	13	20	,	,	PUNCT
ijtc-1726	13	21	debt	debt	NOUN
ijtc-1726	13	22	to	to	ADP
ijtc-1726	13	23	asset	asset	NOUN
ijtc-1726	13	24	ratio	ratio	NOUN
ijtc-1726	13	25	,	,	PUNCT
ijtc-1726	13	26	debt	debt	NOUN
ijtc-1726	13	27	to	to	ADP
ijtc-1726	13	28	equity	equity	NOUN
ijtc-1726	13	29	ratio	ratio	NOUN
ijtc-1726	13	30	this	this	PRON
ijtc-1726	13	31	is	be	AUX
ijtc-1726	13	32	an	an	DET
ijtc-1726	13	33	open	open	ADJ
ijtc-1726	13	34	-	-	PUNCT
ijtc-1726	13	35	access	access	NOUN
ijtc-1726	13	36	article	article	NOUN
ijtc-1726	13	37	under	under	ADP
ijtc-1726	13	38	the	the	DET
ijtc-1726	13	39	cc	cc	NOUN
ijtc-1726	13	40	-	-	PUNCT
ijtc-1726	13	41	by	by	ADP
ijtc-1726	13	42	4.0	4.0	NUM
ijtc-1726	13	43	license	license	NOUN
ijtc-1726	13	44	.	.	PUNCT
ijtc-1726	14	1	introduction	introduction	NOUN
ijtc-1726	14	2	the	the	DET
ijtc-1726	14	3	covid-19	covid-19	PROPN
ijtc-1726	14	4	pandemic	pandemic	NOUN
ijtc-1726	14	5	has	have	AUX
ijtc-1726	14	6	considerably	considerably	ADV
ijtc-1726	14	7	impacted	impact	VERB
ijtc-1726	14	8	various	various	ADJ
ijtc-1726	14	9	sectors	sector	NOUN
ijtc-1726	14	10	,	,	PUNCT
ijtc-1726	14	11	including	include	VERB
ijtc-1726	14	12	the	the	DET
ijtc-1726	14	13	healthcare	healthcare	NOUN
ijtc-1726	14	14	sector	sector	NOUN
ijtc-1726	14	15	.	.	PUNCT
ijtc-1726	15	1	hospitals	hospital	NOUN
ijtc-1726	15	2	,	,	PUNCT
ijtc-1726	15	3	which	which	PRON
ijtc-1726	15	4	function	function	VERB
ijtc-1726	15	5	as	as	ADP
ijtc-1726	15	6	the	the	DET
ijtc-1726	15	7	primary	primary	ADJ
ijtc-1726	15	8	frontline	frontline	NOUN
ijtc-1726	15	9	in	in	ADP
ijtc-1726	15	10	addressing	address	VERB
ijtc-1726	15	11	the	the	DET
ijtc-1726	15	12	pandemic	pandemic	NOUN
ijtc-1726	15	13	,	,	PUNCT
ijtc-1726	15	14	are	be	AUX
ijtc-1726	15	15	experiencing	experience	VERB
ijtc-1726	15	16	financial	financial	ADJ
ijtc-1726	15	17	strain	strain	NOUN
ijtc-1726	15	18	due	due	ADP
ijtc-1726	15	19	to	to	ADP
ijtc-1726	15	20	increased	increase	VERB
ijtc-1726	15	21	operational	operational	ADJ
ijtc-1726	15	22	expenditures	expenditure	NOUN
ijtc-1726	15	23	and	and	CCONJ
ijtc-1726	15	24	modifications	modification	NOUN
ijtc-1726	15	25	in	in	ADP
ijtc-1726	15	26	service	service	NOUN
ijtc-1726	15	27	patterns	pattern	NOUN
ijtc-1726	15	28	.	.	PUNCT
ijtc-1726	16	1	this	this	PRON
ijtc-1726	16	2	has	have	AUX
ijtc-1726	16	3	led	lead	VERB
ijtc-1726	16	4	to	to	ADP
ijtc-1726	16	5	a	a	DET
ijtc-1726	16	6	considerable	considerable	ADJ
ijtc-1726	16	7	decrease	decrease	NOUN
ijtc-1726	16	8	in	in	ADP
ijtc-1726	16	9	operating	operate	VERB
ijtc-1726	16	10	margins	margin	NOUN
ijtc-1726	16	11	for	for	ADP
ijtc-1726	16	12	many	many	ADJ
ijtc-1726	16	13	hospitals	hospital	NOUN
ijtc-1726	16	14	.	.	PUNCT
ijtc-1726	17	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1726	17	2	mailto:joelrorimpandey@gmail.com	mailto:joelrorimpandey@gmail.com	PROPN
ijtc-1726	17	3	https://doi.org/10.61194/ijtc.v6i2.1726	https://doi.org/10.61194/ijtc.v6i2.1726	PROPN
ijtc-1726	17	4	financial	financial	ADJ
ijtc-1726	17	5	performance	performance	NOUN
ijtc-1726	17	6	of	of	ADP
ijtc-1726	17	7	jakarta	jakarta	PROPN
ijtc-1726	17	8	hospitals	hospital	NOUN
ijtc-1726	17	9	before	before	ADP
ijtc-1726	17	10	and	and	CCONJ
ijtc-1726	17	11	after	after	ADP
ijtc-1726	17	12	the	the	DET
ijtc-1726	17	13	covid-19	covid-19	PROPN
ijtc-1726	17	14	pandemic	pandemic	NOUN
ijtc-1726	17	15	:	:	PUNCT
ijtc-1726	17	16	analysis	analysis	NOUN
ijtc-1726	17	17	of	of	ADP
ijtc-1726	17	18	profitability	profitability	NOUN
ijtc-1726	17	19	,	,	PUNCT
ijtc-1726	17	20	liquidity	liquidity	NOUN
ijtc-1726	17	21	,	,	PUNCT
ijtc-1726	17	22	and	and	CCONJ
ijtc-1726	17	23	leverage	leverage	NOUN
ijtc-1726	17	24	ratios	ratio	NOUN
ijtc-1726	17	25	rorimpandey	rorimpandey	ADJ
ijtc-1726	17	26	,	,	PUNCT
ijtc-1726	17	27	siagian	siagian	ADJ
ijtc-1726	17	28	,	,	PUNCT
ijtc-1726	17	29	and	and	CCONJ
ijtc-1726	17	30	malau	malau	PROPN
ijtc-1726	17	31	2	2	NUM
ijtc-1726	17	32	|	|	ADV
ijtc-1726	17	33	ilomata	ilomata	PROPN
ijtc-1726	17	34	international	international	ADJ
ijtc-1726	17	35	journal	journal	NOUN
ijtc-1726	17	36	of	of	ADP
ijtc-1726	17	37	tax	tax	PROPN
ijtc-1726	17	38	&	&	CCONJ
ijtc-1726	17	39	accounting	account	VERB
ijtc-1726	17	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1726	17	41	consequently	consequently	ADV
ijtc-1726	17	42	,	,	PUNCT
ijtc-1726	17	43	hospital	hospital	NOUN
ijtc-1726	17	44	operating	operate	VERB
ijtc-1726	17	45	margins	margin	NOUN
ijtc-1726	17	46	have	have	AUX
ijtc-1726	17	47	undergone	undergo	VERB
ijtc-1726	17	48	a	a	DET
ijtc-1726	17	49	substantial	substantial	ADJ
ijtc-1726	17	50	decline	decline	NOUN
ijtc-1726	17	51	.	.	PUNCT
ijtc-1726	18	1	the	the	DET
ijtc-1726	18	2	novel	novel	ADJ
ijtc-1726	18	3	coronavirus	coronavirus	NOUN
ijtc-1726	18	4	known	know	VERB
ijtc-1726	18	5	as	as	ADP
ijtc-1726	18	6	covid-19	covid-19	PROPN
ijtc-1726	18	7	began	begin	VERB
ijtc-1726	18	8	in	in	ADP
ijtc-1726	18	9	the	the	DET
ijtc-1726	18	10	chinese	chinese	ADJ
ijtc-1726	18	11	city	city	NOUN
ijtc-1726	18	12	of	of	ADP
ijtc-1726	18	13	wuhan	wuhan	PROPN
ijtc-1726	18	14	in	in	ADP
ijtc-1726	18	15	the	the	DET
ijtc-1726	18	16	final	final	ADJ
ijtc-1726	18	17	quarter	quarter	NOUN
ijtc-1726	18	18	of	of	ADP
ijtc-1726	18	19	2019	2019	NUM
ijtc-1726	18	20	and	and	CCONJ
ijtc-1726	18	21	then	then	ADV
ijtc-1726	18	22	spread	spread	VERB
ijtc-1726	18	23	throughout	throughout	ADP
ijtc-1726	18	24	the	the	DET
ijtc-1726	18	25	world	world	NOUN
ijtc-1726	18	26	,	,	PUNCT
ijtc-1726	18	27	inflicting	inflict	VERB
ijtc-1726	18	28	great	great	ADJ
ijtc-1726	18	29	economic	economic	ADJ
ijtc-1726	18	30	and	and	CCONJ
ijtc-1726	18	31	human	human	ADJ
ijtc-1726	18	32	disaster	disaster	NOUN
ijtc-1726	18	33	.	.	PUNCT
ijtc-1726	19	1	the	the	DET
ijtc-1726	19	2	global	global	ADJ
ijtc-1726	19	3	economy	economy	NOUN
ijtc-1726	19	4	had	have	VERB
ijtc-1726	19	5	a	a	DET
ijtc-1726	19	6	mixed	mixed	ADJ
ijtc-1726	19	7	start	start	NOUN
ijtc-1726	19	8	to	to	ADP
ijtc-1726	19	9	2020	2020	NUM
ijtc-1726	19	10	,	,	PUNCT
ijtc-1726	19	11	expecting	expect	VERB
ijtc-1726	19	12	higher	high	ADJ
ijtc-1726	19	13	growth	growth	NOUN
ijtc-1726	19	14	but	but	CCONJ
ijtc-1726	19	15	being	be	AUX
ijtc-1726	19	16	shocked	shock	VERB
ijtc-1726	19	17	by	by	ADP
ijtc-1726	19	18	the	the	DET
ijtc-1726	19	19	covid19	covid19	NOUN
ijtc-1726	19	20	epidemic	epidemic	NOUN
ijtc-1726	19	21	at	at	ADP
ijtc-1726	19	22	the	the	DET
ijtc-1726	19	23	start	start	NOUN
ijtc-1726	19	24	of	of	ADP
ijtc-1726	19	25	the	the	DET
ijtc-1726	19	26	year	year	NOUN
ijtc-1726	19	27	.	.	PUNCT
ijtc-1726	20	1	due	due	ADP
ijtc-1726	20	2	to	to	ADP
ijtc-1726	20	3	mobility	mobility	NOUN
ijtc-1726	20	4	constraints	constraint	NOUN
ijtc-1726	20	5	,	,	PUNCT
ijtc-1726	20	6	regular	regular	ADJ
ijtc-1726	20	7	economic	economic	ADJ
ijtc-1726	20	8	activity	activity	NOUN
ijtc-1726	20	9	and	and	CCONJ
ijtc-1726	20	10	business	business	NOUN
ijtc-1726	20	11	dealings	dealing	NOUN
ijtc-1726	20	12	were	be	AUX
ijtc-1726	20	13	also	also	ADV
ijtc-1726	20	14	suspended	suspend	VERB
ijtc-1726	20	15	,	,	PUNCT
ijtc-1726	20	16	which	which	PRON
ijtc-1726	20	17	resulted	result	VERB
ijtc-1726	20	18	in	in	ADP
ijtc-1726	20	19	a	a	DET
ijtc-1726	20	20	sharp	sharp	ADJ
ijtc-1726	20	21	decline	decline	NOUN
ijtc-1726	20	22	(	(	PUNCT
ijtc-1726	20	23	fernando	fernando	PROPN
ijtc-1726	20	24	&	&	CCONJ
ijtc-1726	20	25	ishari	ishari	PROPN
ijtc-1726	20	26	,	,	PUNCT
ijtc-1726	20	27	2023	2023	NUM
ijtc-1726	20	28	)	)	PUNCT
ijtc-1726	20	29	.	.	PUNCT
ijtc-1726	21	1	one	one	NUM
ijtc-1726	21	2	of	of	ADP
ijtc-1726	21	3	the	the	DET
ijtc-1726	21	4	most	most	ADV
ijtc-1726	21	5	significant	significant	ADJ
ijtc-1726	21	6	and	and	CCONJ
ijtc-1726	21	7	perilous	perilous	ADJ
ijtc-1726	21	8	social	social	ADJ
ijtc-1726	21	9	and	and	CCONJ
ijtc-1726	21	10	economic	economic	ADJ
ijtc-1726	21	11	developments	development	NOUN
ijtc-1726	21	12	in	in	ADP
ijtc-1726	21	13	recent	recent	ADJ
ijtc-1726	21	14	decades	decade	NOUN
ijtc-1726	21	15	is	be	AUX
ijtc-1726	21	16	the	the	DET
ijtc-1726	21	17	covid-19	covid-19	PROPN
ijtc-1726	21	18	pandemic	pandemic	NOUN
ijtc-1726	21	19	.	.	PUNCT
ijtc-1726	22	1	it	it	PRON
ijtc-1726	22	2	negatively	negatively	ADV
ijtc-1726	22	3	affects	affect	VERB
ijtc-1726	22	4	not	not	PART
ijtc-1726	22	5	just	just	ADV
ijtc-1726	22	6	the	the	DET
ijtc-1726	22	7	economics	economic	NOUN
ijtc-1726	22	8	of	of	ADP
ijtc-1726	22	9	particular	particular	ADJ
ijtc-1726	22	10	nations	nation	NOUN
ijtc-1726	22	11	but	but	CCONJ
ijtc-1726	22	12	also	also	ADV
ijtc-1726	22	13	the	the	DET
ijtc-1726	22	14	financial	financial	ADJ
ijtc-1726	22	15	standing	standing	NOUN
ijtc-1726	22	16	of	of	ADP
ijtc-1726	22	17	corporations	corporation	NOUN
ijtc-1726	22	18	,	,	PUNCT
ijtc-1726	22	19	which	which	PRON
ijtc-1726	22	20	in	in	ADP
ijtc-1726	22	21	turn	turn	NOUN
ijtc-1726	22	22	affects	affect	VERB
ijtc-1726	22	23	the	the	DET
ijtc-1726	22	24	lives	life	NOUN
ijtc-1726	22	25	of	of	ADP
ijtc-1726	22	26	hundreds	hundred	NOUN
ijtc-1726	22	27	of	of	ADP
ijtc-1726	22	28	millions	million	NOUN
ijtc-1726	22	29	of	of	ADP
ijtc-1726	22	30	people	people	NOUN
ijtc-1726	22	31	worldwide	worldwide	ADV
ijtc-1726	22	32	(	(	PUNCT
ijtc-1726	22	33	naruć	naruć	NOUN
ijtc-1726	22	34	,	,	PUNCT
ijtc-1726	22	35	2022	2022	NUM
ijtc-1726	22	36	)	)	PUNCT
ijtc-1726	22	37	.	.	PUNCT
ijtc-1726	23	1	the	the	DET
ijtc-1726	23	2	onset	onset	NOUN
ijtc-1726	23	3	of	of	ADP
ijtc-1726	23	4	the	the	DET
ijtc-1726	23	5	covid-19	covid-19	PROPN
ijtc-1726	23	6	pandemic	pandemic	NOUN
ijtc-1726	23	7	in	in	ADP
ijtc-1726	23	8	early	early	ADJ
ijtc-1726	23	9	2020	2020	NUM
ijtc-1726	23	10	has	have	AUX
ijtc-1726	23	11	substantially	substantially	ADV
ijtc-1726	23	12	impacted	impact	VERB
ijtc-1726	23	13	various	various	ADJ
ijtc-1726	23	14	sectors	sector	NOUN
ijtc-1726	23	15	,	,	PUNCT
ijtc-1726	23	16	including	include	VERB
ijtc-1726	23	17	the	the	DET
ijtc-1726	23	18	healthcare	healthcare	NOUN
ijtc-1726	23	19	sector	sector	NOUN
ijtc-1726	23	20	.	.	PUNCT
ijtc-1726	24	1	healthcare	healthcare	NOUN
ijtc-1726	24	2	institutions	institution	NOUN
ijtc-1726	24	3	,	,	PUNCT
ijtc-1726	24	4	such	such	ADJ
ijtc-1726	24	5	as	as	ADP
ijtc-1726	24	6	hospitals	hospital	NOUN
ijtc-1726	24	7	responsible	responsible	ADJ
ijtc-1726	24	8	for	for	ADP
ijtc-1726	24	9	providing	provide	VERB
ijtc-1726	24	10	community	community	NOUN
ijtc-1726	24	11	healthcare	healthcare	NOUN
ijtc-1726	24	12	services	service	NOUN
ijtc-1726	24	13	,	,	PUNCT
ijtc-1726	24	14	have	have	AUX
ijtc-1726	24	15	faced	face	VERB
ijtc-1726	24	16	significant	significant	ADJ
ijtc-1726	24	17	challenges	challenge	NOUN
ijtc-1726	24	18	and	and	CCONJ
ijtc-1726	24	19	pressures	pressure	NOUN
ijtc-1726	24	20	.	.	PUNCT
ijtc-1726	25	1	in	in	ADP
ijtc-1726	25	2	the	the	DET
ijtc-1726	25	3	context	context	NOUN
ijtc-1726	25	4	of	of	ADP
ijtc-1726	25	5	a	a	DET
ijtc-1726	25	6	pandemic	pandemic	ADJ
ijtc-1726	25	7	,	,	PUNCT
ijtc-1726	25	8	hospitals	hospital	NOUN
ijtc-1726	25	9	must	must	AUX
ijtc-1726	25	10	adapt	adapt	VERB
ijtc-1726	25	11	to	to	ADP
ijtc-1726	25	12	the	the	DET
ijtc-1726	25	13	increasing	increase	VERB
ijtc-1726	25	14	number	number	NOUN
ijtc-1726	25	15	of	of	ADP
ijtc-1726	25	16	patients	patient	NOUN
ijtc-1726	25	17	and	and	CCONJ
ijtc-1726	25	18	implement	implement	VERB
ijtc-1726	25	19	strict	strict	ADJ
ijtc-1726	25	20	health	health	NOUN
ijtc-1726	25	21	protocols	protocol	NOUN
ijtc-1726	25	22	.	.	PUNCT
ijtc-1726	26	1	this	this	DET
ijtc-1726	26	2	results	result	VERB
ijtc-1726	26	3	in	in	ADP
ijtc-1726	26	4	increased	increase	VERB
ijtc-1726	26	5	operational	operational	ADJ
ijtc-1726	26	6	costs	cost	NOUN
ijtc-1726	26	7	,	,	PUNCT
ijtc-1726	26	8	such	such	ADJ
ijtc-1726	26	9	as	as	ADP
ijtc-1726	26	10	increased	increase	VERB
ijtc-1726	26	11	operational	operational	ADJ
ijtc-1726	26	12	costs	cost	NOUN
ijtc-1726	26	13	due	due	ADP
ijtc-1726	26	14	to	to	ADP
ijtc-1726	26	15	the	the	DET
ijtc-1726	26	16	need	need	NOUN
ijtc-1726	26	17	for	for	ADP
ijtc-1726	26	18	personal	personal	ADJ
ijtc-1726	26	19	protective	protective	ADJ
ijtc-1726	26	20	equipment	equipment	NOUN
ijtc-1726	26	21	(	(	PUNCT
ijtc-1726	26	22	ppe	ppe	PROPN
ijtc-1726	26	23	)	)	PUNCT
ijtc-1726	26	24	and	and	CCONJ
ijtc-1726	26	25	additional	additional	ADJ
ijtc-1726	26	26	resources	resource	NOUN
ijtc-1726	26	27	to	to	PART
ijtc-1726	26	28	manage	manage	VERB
ijtc-1726	26	29	covid-19	covid-19	PROPN
ijtc-1726	26	30	patients	patient	NOUN
ijtc-1726	26	31	(	(	PUNCT
ijtc-1726	26	32	kaye	kaye	PROPN
ijtc-1726	26	33	et	et	PROPN
ijtc-1726	26	34	al	al	PROPN
ijtc-1726	26	35	.	.	PROPN
ijtc-1726	26	36	,	,	PUNCT
ijtc-1726	26	37	2021	2021	NUM
ijtc-1726	26	38	)	)	PUNCT
ijtc-1726	26	39	.	.	PUNCT
ijtc-1726	27	1	hospitals	hospital	NOUN
ijtc-1726	27	2	in	in	ADP
ijtc-1726	27	3	both	both	CCONJ
ijtc-1726	27	4	rural	rural	ADJ
ijtc-1726	27	5	and	and	CCONJ
ijtc-1726	27	6	urban	urban	ADJ
ijtc-1726	27	7	areas	area	NOUN
ijtc-1726	27	8	experienced	experience	VERB
ijtc-1726	27	9	a	a	DET
ijtc-1726	27	10	decline	decline	NOUN
ijtc-1726	27	11	in	in	ADP
ijtc-1726	27	12	operating	operating	NOUN
ijtc-1726	27	13	margins	margin	NOUN
ijtc-1726	27	14	,	,	PUNCT
ijtc-1726	27	15	although	although	SCONJ
ijtc-1726	27	16	government	government	NOUN
ijtc-1726	27	17	funding	funding	NOUN
ijtc-1726	27	18	helped	help	VERB
ijtc-1726	27	19	to	to	PART
ijtc-1726	27	20	prevent	prevent	VERB
ijtc-1726	27	21	a	a	DET
ijtc-1726	27	22	more	more	ADV
ijtc-1726	27	23	severe	severe	ADJ
ijtc-1726	27	24	financial	financial	ADJ
ijtc-1726	27	25	crisis	crisis	NOUN
ijtc-1726	27	26	(	(	PUNCT
ijtc-1726	27	27	li	li	PROPN
ijtc-1726	27	28	et	et	PROPN
ijtc-1726	27	29	al	al	PROPN
ijtc-1726	27	30	.	.	PROPN
ijtc-1726	27	31	,	,	PUNCT
ijtc-1726	27	32	2023	2023	NUM
ijtc-1726	27	33	)	)	PUNCT
ijtc-1726	27	34	.	.	PUNCT
ijtc-1726	28	1	due	due	ADP
ijtc-1726	28	2	to	to	ADP
ijtc-1726	28	3	a	a	DET
ijtc-1726	28	4	sharp	sharp	ADJ
ijtc-1726	28	5	decline	decline	NOUN
ijtc-1726	28	6	in	in	ADP
ijtc-1726	28	7	revenue	revenue	NOUN
ijtc-1726	28	8	and	and	CCONJ
ijtc-1726	28	9	a	a	DET
ijtc-1726	28	10	twofold	twofold	NOUN
ijtc-1726	28	11	increase	increase	NOUN
ijtc-1726	28	12	in	in	ADP
ijtc-1726	28	13	costs	cost	NOUN
ijtc-1726	28	14	,	,	PUNCT
ijtc-1726	28	15	many	many	ADJ
ijtc-1726	28	16	hospitals	hospital	NOUN
ijtc-1726	28	17	were	be	AUX
ijtc-1726	28	18	unable	unable	ADJ
ijtc-1726	28	19	to	to	PART
ijtc-1726	28	20	handle	handle	VERB
ijtc-1726	28	21	the	the	DET
ijtc-1726	28	22	detrimental	detrimental	ADJ
ijtc-1726	28	23	financial	financial	ADJ
ijtc-1726	28	24	and	and	CCONJ
ijtc-1726	28	25	medical	medical	ADJ
ijtc-1726	28	26	effects	effect	NOUN
ijtc-1726	28	27	of	of	ADP
ijtc-1726	28	28	covid-19	covid-19	PROPN
ijtc-1726	28	29	.	.	PUNCT
ijtc-1726	29	1	however	however	ADV
ijtc-1726	29	2	,	,	PUNCT
ijtc-1726	29	3	as	as	SCONJ
ijtc-1726	29	4	time	time	NOUN
ijtc-1726	29	5	went	go	VERB
ijtc-1726	29	6	on	on	ADP
ijtc-1726	29	7	and	and	CCONJ
ijtc-1726	29	8	during	during	ADP
ijtc-1726	29	9	the	the	DET
ijtc-1726	29	10	2020–2021	2020–2021	NUM
ijtc-1726	29	11	medium	medium	ADJ
ijtc-1726	29	12	-	-	PUNCT
ijtc-1726	29	13	term	term	NOUN
ijtc-1726	29	14	period	period	NOUN
ijtc-1726	29	15	,	,	PUNCT
ijtc-1726	29	16	the	the	DET
ijtc-1726	29	17	negative	negative	ADJ
ijtc-1726	29	18	effects	effect	NOUN
ijtc-1726	29	19	and	and	CCONJ
ijtc-1726	29	20	consequences	consequence	NOUN
ijtc-1726	29	21	of	of	ADP
ijtc-1726	29	22	the	the	DET
ijtc-1726	29	23	covid19	covid19	NOUN
ijtc-1726	29	24	shock	shock	NOUN
ijtc-1726	29	25	on	on	ADP
ijtc-1726	29	26	hospitals	hospital	NOUN
ijtc-1726	29	27	'	'	PART
ijtc-1726	29	28	operational	operational	ADJ
ijtc-1726	29	29	,	,	PUNCT
ijtc-1726	29	30	economic	economic	ADJ
ijtc-1726	29	31	,	,	PUNCT
ijtc-1726	29	32	and	and	CCONJ
ijtc-1726	29	33	financial	financial	ADJ
ijtc-1726	29	34	indicators	indicator	NOUN
ijtc-1726	29	35	diminished	diminish	VERB
ijtc-1726	29	36	and	and	CCONJ
ijtc-1726	29	37	were	be	AUX
ijtc-1726	29	38	followed	follow	VERB
ijtc-1726	29	39	by	by	ADP
ijtc-1726	29	40	a	a	DET
ijtc-1726	29	41	comparatively	comparatively	ADV
ijtc-1726	29	42	stable	stable	ADJ
ijtc-1726	29	43	improvement	improvement	NOUN
ijtc-1726	29	44	in	in	ADP
ijtc-1726	29	45	the	the	DET
ijtc-1726	29	46	indicators	indicator	NOUN
ijtc-1726	29	47	,	,	PUNCT
ijtc-1726	29	48	which	which	PRON
ijtc-1726	29	49	ultimately	ultimately	ADV
ijtc-1726	29	50	led	lead	VERB
ijtc-1726	29	51	to	to	ADP
ijtc-1726	29	52	an	an	DET
ijtc-1726	29	53	increase	increase	NOUN
ijtc-1726	29	54	in	in	ADP
ijtc-1726	29	55	hospitals	hospital	NOUN
ijtc-1726	29	56	'	'	PART
ijtc-1726	29	57	efficiency	efficiency	NOUN
ijtc-1726	29	58	(	(	PUNCT
ijtc-1726	29	59	ahangar	ahangar	NOUN
ijtc-1726	29	60	et	et	PROPN
ijtc-1726	29	61	al	al	PROPN
ijtc-1726	29	62	.	.	PROPN
ijtc-1726	29	63	,	,	PUNCT
ijtc-1726	29	64	2023	2023	NUM
ijtc-1726	29	65	)	)	PUNCT
ijtc-1726	29	66	.	.	PUNCT
ijtc-1726	30	1	hospitals	hospital	NOUN
ijtc-1726	30	2	'	'	PART
ijtc-1726	30	3	financial	financial	ADJ
ijtc-1726	30	4	performance	performance	NOUN
ijtc-1726	30	5	and	and	CCONJ
ijtc-1726	30	6	service	service	NOUN
ijtc-1726	30	7	performance	performance	NOUN
ijtc-1726	30	8	have	have	AUX
ijtc-1726	30	9	suffered	suffer	VERB
ijtc-1726	30	10	since	since	SCONJ
ijtc-1726	30	11	the	the	DET
ijtc-1726	30	12	start	start	NOUN
ijtc-1726	30	13	of	of	ADP
ijtc-1726	30	14	covid-19	covid-19	PROPN
ijtc-1726	30	15	because	because	SCONJ
ijtc-1726	30	16	of	of	ADP
ijtc-1726	30	17	restrictions	restriction	NOUN
ijtc-1726	30	18	on	on	ADP
ijtc-1726	30	19	patient	patient	ADJ
ijtc-1726	30	20	care	care	NOUN
ijtc-1726	30	21	.	.	PUNCT
ijtc-1726	31	1	it	it	PRON
ijtc-1726	31	2	is	be	AUX
ijtc-1726	31	3	crucial	crucial	ADJ
ijtc-1726	31	4	to	to	PART
ijtc-1726	31	5	take	take	VERB
ijtc-1726	31	6	steps	step	NOUN
ijtc-1726	31	7	like	like	ADP
ijtc-1726	31	8	offering	offer	VERB
ijtc-1726	31	9	a	a	DET
ijtc-1726	31	10	range	range	NOUN
ijtc-1726	31	11	of	of	ADP
ijtc-1726	31	12	funding	funding	NOUN
ijtc-1726	31	13	options	option	NOUN
ijtc-1726	31	14	and	and	CCONJ
ijtc-1726	31	15	enhancing	enhance	VERB
ijtc-1726	31	16	hospitals	hospital	NOUN
ijtc-1726	31	17	'	'	PART
ijtc-1726	31	18	financial	financial	ADJ
ijtc-1726	31	19	stability	stability	NOUN
ijtc-1726	31	20	.	.	PUNCT
ijtc-1726	32	1	hospitals	hospital	NOUN
ijtc-1726	32	2	should	should	AUX
ijtc-1726	32	3	receive	receive	VERB
ijtc-1726	32	4	funding	funding	NOUN
ijtc-1726	32	5	to	to	PART
ijtc-1726	32	6	make	make	VERB
ijtc-1726	32	7	up	up	ADP
ijtc-1726	32	8	for	for	ADP
ijtc-1726	32	9	their	their	PRON
ijtc-1726	32	10	losses	loss	NOUN
ijtc-1726	32	11	from	from	ADP
ijtc-1726	32	12	lower	low	ADJ
ijtc-1726	32	13	outpatient	outpatient	NOUN
ijtc-1726	32	14	and	and	CCONJ
ijtc-1726	32	15	elective	elective	ADJ
ijtc-1726	32	16	revenue	revenue	NOUN
ijtc-1726	32	17	(	(	PUNCT
ijtc-1726	32	18	jalilian	jalilian	PROPN
ijtc-1726	32	19	et	et	PROPN
ijtc-1726	32	20	al	al	PROPN
ijtc-1726	32	21	.	.	PROPN
ijtc-1726	32	22	,	,	PUNCT
ijtc-1726	32	23	2023	2023	NUM
ijtc-1726	32	24	)	)	PUNCT
ijtc-1726	32	25	.	.	PUNCT
ijtc-1726	33	1	in	in	ADP
ijtc-1726	33	2	the	the	DET
ijtc-1726	33	3	context	context	NOUN
ijtc-1726	33	4	of	of	ADP
ijtc-1726	33	5	the	the	DET
ijtc-1726	33	6	present	present	ADJ
ijtc-1726	33	7	study	study	NOUN
ijtc-1726	33	8	,	,	PUNCT
ijtc-1726	33	9	it	it	PRON
ijtc-1726	33	10	is	be	AUX
ijtc-1726	33	11	imperative	imperative	ADJ
ijtc-1726	33	12	to	to	PART
ijtc-1726	33	13	undertake	undertake	VERB
ijtc-1726	33	14	a	a	DET
ijtc-1726	33	15	comprehensive	comprehensive	ADJ
ijtc-1726	33	16	evaluation	evaluation	NOUN
ijtc-1726	33	17	of	of	ADP
ijtc-1726	33	18	hospitals	hospital	NOUN
ijtc-1726	33	19	'	'	PART
ijtc-1726	33	20	financial	financial	ADJ
ijtc-1726	33	21	performance	performance	NOUN
ijtc-1726	33	22	,	,	PUNCT
ijtc-1726	33	23	both	both	CCONJ
ijtc-1726	33	24	before	before	ADP
ijtc-1726	33	25	and	and	CCONJ
ijtc-1726	33	26	in	in	ADP
ijtc-1726	33	27	the	the	DET
ijtc-1726	33	28	aftermath	aftermath	NOUN
ijtc-1726	33	29	of	of	ADP
ijtc-1726	33	30	the	the	DET
ijtc-1726	33	31	pandemic	pandemic	NOUN
ijtc-1726	33	32	caused	cause	VERB
ijtc-1726	33	33	by	by	ADP
ijtc-1726	33	34	covid-19	covid-19	PROPN
ijtc-1726	33	35	.	.	PUNCT
ijtc-1726	34	1	the	the	DET
ijtc-1726	34	2	measurement	measurement	NOUN
ijtc-1726	34	3	of	of	ADP
ijtc-1726	34	4	financial	financial	ADJ
ijtc-1726	34	5	performance	performance	NOUN
ijtc-1726	34	6	can	can	AUX
ijtc-1726	34	7	be	be	AUX
ijtc-1726	34	8	accomplished	accomplish	VERB
ijtc-1726	34	9	by	by	ADP
ijtc-1726	34	10	utilizing	utilize	VERB
ijtc-1726	34	11	various	various	ADJ
ijtc-1726	34	12	financial	financial	ADJ
ijtc-1726	34	13	ratios	ratio	NOUN
ijtc-1726	34	14	,	,	PUNCT
ijtc-1726	34	15	including	include	VERB
ijtc-1726	34	16	but	but	CCONJ
ijtc-1726	34	17	not	not	PART
ijtc-1726	34	18	limited	limit	VERB
ijtc-1726	34	19	to	to	ADP
ijtc-1726	34	20	profitability	profitability	NOUN
ijtc-1726	34	21	,	,	PUNCT
ijtc-1726	34	22	liquidity	liquidity	NOUN
ijtc-1726	34	23	,	,	PUNCT
ijtc-1726	34	24	and	and	CCONJ
ijtc-1726	34	25	leverage	leverage	NOUN
ijtc-1726	34	26	ratios	ratio	NOUN
ijtc-1726	34	27	.	.	PUNCT
ijtc-1726	35	1	the	the	DET
ijtc-1726	35	2	aforementioned	aforementioned	ADJ
ijtc-1726	35	3	statistics	statistic	NOUN
ijtc-1726	35	4	offer	offer	VERB
ijtc-1726	35	5	a	a	DET
ijtc-1726	35	6	thorough	thorough	ADJ
ijtc-1726	35	7	assessment	assessment	NOUN
ijtc-1726	35	8	of	of	ADP
ijtc-1726	35	9	the	the	DET
ijtc-1726	35	10	hospital	hospital	NOUN
ijtc-1726	35	11	's	's	PART
ijtc-1726	35	12	ability	ability	NOUN
ijtc-1726	35	13	to	to	PART
ijtc-1726	35	14	turn	turn	VERB
ijtc-1726	35	15	a	a	DET
ijtc-1726	35	16	profit	profit	NOUN
ijtc-1726	35	17	,	,	PUNCT
ijtc-1726	35	18	pay	pay	VERB
ijtc-1726	35	19	short	short	ADJ
ijtc-1726	35	20	-	-	PUNCT
ijtc-1726	35	21	term	term	NOUN
ijtc-1726	35	22	debt	debt	NOUN
ijtc-1726	35	23	,	,	PUNCT
ijtc-1726	35	24	and	and	CCONJ
ijtc-1726	35	25	manage	manage	VERB
ijtc-1726	35	26	debt	debt	NOUN
ijtc-1726	35	27	.	.	PUNCT
ijtc-1726	36	1	hospital	hospital	NOUN
ijtc-1726	36	2	management	management	NOUN
ijtc-1726	36	3	must	must	AUX
ijtc-1726	36	4	comprehend	comprehend	VERB
ijtc-1726	36	5	the	the	DET
ijtc-1726	36	6	alterations	alteration	NOUN
ijtc-1726	36	7	in	in	ADP
ijtc-1726	36	8	financial	financial	ADJ
ijtc-1726	36	9	performance	performance	NOUN
ijtc-1726	36	10	to	to	PART
ijtc-1726	36	11	strategically	strategically	ADV
ijtc-1726	36	12	enhance	enhance	VERB
ijtc-1726	36	13	operational	operational	ADJ
ijtc-1726	36	14	efficiency	efficiency	NOUN
ijtc-1726	36	15	and	and	CCONJ
ijtc-1726	36	16	financial	financial	ADJ
ijtc-1726	36	17	sustainability	sustainability	NOUN
ijtc-1726	36	18	in	in	ADP
ijtc-1726	36	19	the	the	DET
ijtc-1726	36	20	future	future	NOUN
ijtc-1726	36	21	.	.	PUNCT
ijtc-1726	37	1	a	a	DET
ijtc-1726	37	2	primary	primary	ADJ
ijtc-1726	37	3	focus	focus	NOUN
ijtc-1726	37	4	for	for	ADP
ijtc-1726	37	5	hospitals	hospital	NOUN
ijtc-1726	37	6	should	should	AUX
ijtc-1726	37	7	be	be	AUX
ijtc-1726	37	8	the	the	DET
ijtc-1726	37	9	augmentation	augmentation	NOUN
ijtc-1726	37	10	of	of	ADP
ijtc-1726	37	11	financial	financial	ADJ
ijtc-1726	37	12	reserves	reserve	NOUN
ijtc-1726	37	13	,	,	PUNCT
ijtc-1726	37	14	the	the	DET
ijtc-1726	37	15	cultivation	cultivation	NOUN
ijtc-1726	37	16	of	of	ADP
ijtc-1726	37	17	non	non	ADJ
ijtc-1726	37	18	-	-	ADJ
ijtc-1726	37	19	operating	operating	ADJ
ijtc-1726	37	20	revenue	revenue	NOUN
ijtc-1726	37	21	streams	stream	NOUN
ijtc-1726	37	22	,	,	PUNCT
ijtc-1726	37	23	and	and	CCONJ
ijtc-1726	37	24	the	the	DET
ijtc-1726	37	25	implementation	implementation	NOUN
ijtc-1726	37	26	of	of	ADP
ijtc-1726	37	27	operational	operational	ADJ
ijtc-1726	37	28	efficiencies	efficiency	NOUN
ijtc-1726	37	29	to	to	PART
ijtc-1726	37	30	foster	foster	VERB
ijtc-1726	37	31	enhanced	enhance	VERB
ijtc-1726	37	32	financial	financial	ADJ
ijtc-1726	37	33	resilience	resilience	NOUN
ijtc-1726	37	34	(	(	PUNCT
ijtc-1726	37	35	lalani	lalani	PROPN
ijtc-1726	37	36	et	et	PROPN
ijtc-1726	37	37	al	al	PROPN
ijtc-1726	37	38	.	.	PROPN
ijtc-1726	37	39	,	,	PUNCT
ijtc-1726	37	40	2023	2023	NUM
ijtc-1726	37	41	)	)	PUNCT
ijtc-1726	37	42	.	.	PUNCT
ijtc-1726	38	1	for	for	ADP
ijtc-1726	38	2	-	-	PUNCT
ijtc-1726	38	3	profit	profit	NOUN
ijtc-1726	38	4	hospitals	hospital	NOUN
ijtc-1726	38	5	encounter	encounter	VERB
ijtc-1726	38	6	substantial	substantial	ADJ
ijtc-1726	38	7	financial	financial	ADJ
ijtc-1726	38	8	challenges	challenge	NOUN
ijtc-1726	38	9	due	due	ADP
ijtc-1726	38	10	to	to	ADP
ijtc-1726	38	11	their	their	PRON
ijtc-1726	38	12	reliance	reliance	NOUN
ijtc-1726	38	13	on	on	ADP
ijtc-1726	38	14	elective	elective	ADJ
ijtc-1726	38	15	procedures	procedure	NOUN
ijtc-1726	38	16	,	,	PUNCT
ijtc-1726	38	17	which	which	PRON
ijtc-1726	38	18	were	be	AUX
ijtc-1726	38	19	suspended	suspend	VERB
ijtc-1726	38	20	during	during	ADP
ijtc-1726	38	21	the	the	DET
ijtc-1726	38	22	pandemic	pandemic	NOUN
ijtc-1726	38	23	.	.	PUNCT
ijtc-1726	39	1	these	these	DET
ijtc-1726	39	2	hospitals	hospital	NOUN
ijtc-1726	39	3	are	be	AUX
ijtc-1726	39	4	more	more	ADV
ijtc-1726	39	5	susceptible	susceptible	ADJ
ijtc-1726	39	6	to	to	ADP
ijtc-1726	39	7	financial	financial	ADJ
ijtc-1726	39	8	difficulties	difficulty	NOUN
ijtc-1726	39	9	compared	compare	VERB
ijtc-1726	39	10	to	to	ADP
ijtc-1726	39	11	non	non	ADJ
ijtc-1726	39	12	-	-	ADJ
ijtc-1726	39	13	profit	profit	ADJ
ijtc-1726	39	14	hospitals	hospital	NOUN
ijtc-1726	39	15	(	(	PUNCT
ijtc-1726	39	16	kruse	kruse	PROPN
ijtc-1726	39	17	&	&	CCONJ
ijtc-1726	39	18	jeurissen	jeurissen	PROPN
ijtc-1726	39	19	,	,	PUNCT
ijtc-1726	39	20	2020	2020	NUM
ijtc-1726	39	21	)	)	PUNCT
ijtc-1726	39	22	.	.	PUNCT
ijtc-1726	40	1	hospitals	hospital	NOUN
ijtc-1726	40	2	must	must	AUX
ijtc-1726	40	3	also	also	ADV
ijtc-1726	40	4	prioritize	prioritize	VERB
ijtc-1726	40	5	enhancing	enhance	VERB
ijtc-1726	40	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1726	40	7	financial	financial	ADJ
ijtc-1726	40	8	performance	performance	NOUN
ijtc-1726	40	9	of	of	ADP
ijtc-1726	40	10	jakarta	jakarta	PROPN
ijtc-1726	40	11	hospitals	hospital	NOUN
ijtc-1726	40	12	before	before	ADP
ijtc-1726	40	13	and	and	CCONJ
ijtc-1726	40	14	after	after	ADP
ijtc-1726	40	15	the	the	DET
ijtc-1726	40	16	covid-19	covid-19	PROPN
ijtc-1726	40	17	pandemic	pandemic	NOUN
ijtc-1726	40	18	:	:	PUNCT
ijtc-1726	40	19	analysis	analysis	NOUN
ijtc-1726	40	20	of	of	ADP
ijtc-1726	40	21	profitability	profitability	NOUN
ijtc-1726	40	22	,	,	PUNCT
ijtc-1726	40	23	liquidity	liquidity	NOUN
ijtc-1726	40	24	,	,	PUNCT
ijtc-1726	40	25	and	and	CCONJ
ijtc-1726	40	26	leverage	leverage	NOUN
ijtc-1726	40	27	ratios	ratio	NOUN
ijtc-1726	40	28	rorimpandey	rorimpandey	ADJ
ijtc-1726	40	29	,	,	PUNCT
ijtc-1726	40	30	siagian	siagian	ADJ
ijtc-1726	40	31	,	,	PUNCT
ijtc-1726	40	32	and	and	CCONJ
ijtc-1726	40	33	malau	malau	PROPN
ijtc-1726	40	34	3	3	NUM
ijtc-1726	40	35	|	|	ADV
ijtc-1726	40	36	ilomata	ilomata	PROPN
ijtc-1726	40	37	international	international	ADJ
ijtc-1726	40	38	journal	journal	NOUN
ijtc-1726	40	39	of	of	ADP
ijtc-1726	40	40	tax	tax	PROPN
ijtc-1726	40	41	&	&	CCONJ
ijtc-1726	40	42	accounting	accounting	PROPN
ijtc-1726	40	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1726	40	44	management	management	NOUN
ijtc-1726	40	45	efficiency	efficiency	NOUN
ijtc-1726	40	46	and	and	CCONJ
ijtc-1726	40	47	financial	financial	ADJ
ijtc-1726	40	48	resilience	resilience	NOUN
ijtc-1726	40	49	to	to	PART
ijtc-1726	40	50	ensure	ensure	VERB
ijtc-1726	40	51	survival	survival	NOUN
ijtc-1726	40	52	and	and	CCONJ
ijtc-1726	40	53	thrive	thrive	VERB
ijtc-1726	40	54	independently	independently	ADV
ijtc-1726	40	55	,	,	PUNCT
ijtc-1726	40	56	particularly	particularly	ADV
ijtc-1726	40	57	in	in	ADP
ijtc-1726	40	58	regions	region	NOUN
ijtc-1726	40	59	where	where	SCONJ
ijtc-1726	40	60	government	government	NOUN
ijtc-1726	40	61	support	support	NOUN
ijtc-1726	40	62	may	may	AUX
ijtc-1726	40	63	be	be	AUX
ijtc-1726	40	64	constrained	constrain	VERB
ijtc-1726	40	65	(	(	PUNCT
ijtc-1726	40	66	yang	yang	PROPN
ijtc-1726	40	67	,	,	PUNCT
ijtc-1726	40	68	2023	2023	NUM
ijtc-1726	40	69	)	)	PUNCT
ijtc-1726	40	70	.	.	PUNCT
ijtc-1726	41	1	a	a	DET
ijtc-1726	41	2	number	number	NOUN
ijtc-1726	41	3	of	of	ADP
ijtc-1726	41	4	prior	prior	ADJ
ijtc-1726	41	5	studies	study	NOUN
ijtc-1726	41	6	have	have	AUX
ijtc-1726	41	7	examined	examine	VERB
ijtc-1726	41	8	the	the	DET
ijtc-1726	41	9	financial	financial	ADJ
ijtc-1726	41	10	performance	performance	NOUN
ijtc-1726	41	11	of	of	ADP
ijtc-1726	41	12	hospitals	hospital	NOUN
ijtc-1726	41	13	in	in	ADP
ijtc-1726	41	14	a	a	DET
ijtc-1726	41	15	context	context	NOUN
ijtc-1726	41	16	pertinent	pertinent	NOUN
ijtc-1726	41	17	to	to	ADP
ijtc-1726	41	18	this	this	DET
ijtc-1726	41	19	subject	subject	NOUN
ijtc-1726	41	20	.	.	PUNCT
ijtc-1726	42	1	according	accord	VERB
ijtc-1726	42	2	to	to	ADP
ijtc-1726	42	3	(	(	PUNCT
ijtc-1726	42	4	pantjatmono	pantjatmono	NOUN
ijtc-1726	42	5	et	et	NOUN
ijtc-1726	42	6	al	al	PROPN
ijtc-1726	42	7	.	.	PROPN
ijtc-1726	42	8	,	,	PUNCT
ijtc-1726	42	9	2024	2024	NUM
ijtc-1726	42	10	)	)	PUNCT
ijtc-1726	42	11	findings	finding	NOUN
ijtc-1726	42	12	indicate	indicate	VERB
ijtc-1726	42	13	that	that	SCONJ
ijtc-1726	42	14	financial	financial	ADJ
ijtc-1726	42	15	performance	performance	NOUN
ijtc-1726	42	16	exhibited	exhibit	VERB
ijtc-1726	42	17	enhancements	enhancement	NOUN
ijtc-1726	42	18	subsequent	subsequent	ADJ
ijtc-1726	42	19	to	to	ADP
ijtc-1726	42	20	the	the	DET
ijtc-1726	42	21	emergence	emergence	NOUN
ijtc-1726	42	22	of	of	ADP
ijtc-1726	42	23	the	the	DET
ijtc-1726	42	24	pandemic	pandemic	ADJ
ijtc-1726	42	25	.	.	PUNCT
ijtc-1726	43	1	hospital	hospital	NOUN
ijtc-1726	43	2	administrators	administrator	NOUN
ijtc-1726	43	3	and	and	CCONJ
ijtc-1726	43	4	other	other	ADJ
ijtc-1726	43	5	stakeholders	stakeholder	NOUN
ijtc-1726	43	6	can	can	AUX
ijtc-1726	43	7	use	use	VERB
ijtc-1726	43	8	this	this	DET
ijtc-1726	43	9	research	research	NOUN
ijtc-1726	43	10	's	's	PART
ijtc-1726	43	11	practical	practical	ADJ
ijtc-1726	43	12	insights	insight	NOUN
ijtc-1726	43	13	to	to	PART
ijtc-1726	43	14	create	create	VERB
ijtc-1726	43	15	more	more	ADV
ijtc-1726	43	16	effective	effective	ADJ
ijtc-1726	43	17	financial	financial	ADJ
ijtc-1726	43	18	management	management	NOUN
ijtc-1726	43	19	plans	plan	NOUN
ijtc-1726	43	20	both	both	CCONJ
ijtc-1726	43	21	during	during	ADP
ijtc-1726	43	22	and	and	CCONJ
ijtc-1726	43	23	after	after	ADP
ijtc-1726	43	24	the	the	DET
ijtc-1726	43	25	pandemic	pandemic	NOUN
ijtc-1726	43	26	.	.	PUNCT
ijtc-1726	44	1	(	(	PUNCT
ijtc-1726	44	2	nur	nur	VERB
ijtc-1726	44	3	sidiq	sidiq	PROPN
ijtc-1726	44	4	et	et	PROPN
ijtc-1726	44	5	al	al	PROPN
ijtc-1726	44	6	.	.	PROPN
ijtc-1726	44	7	,	,	PUNCT
ijtc-1726	44	8	2022	2022	NUM
ijtc-1726	44	9	)	)	PUNCT
ijtc-1726	44	10	study	study	NOUN
ijtc-1726	44	11	of	of	ADP
ijtc-1726	44	12	uns	un	NOUN
ijtc-1726	44	13	hospital	hospital	NOUN
ijtc-1726	44	14	's	's	PART
ijtc-1726	44	15	liquidity	liquidity	NOUN
ijtc-1726	44	16	ratio	ratio	NOUN
ijtc-1726	44	17	initially	initially	ADV
ijtc-1726	44	18	indicated	indicate	VERB
ijtc-1726	44	19	a	a	DET
ijtc-1726	44	20	favorable	favorable	ADJ
ijtc-1726	44	21	condition	condition	NOUN
ijtc-1726	44	22	,	,	PUNCT
ijtc-1726	44	23	as	as	SCONJ
ijtc-1726	44	24	it	it	PRON
ijtc-1726	44	25	exceeded	exceed	VERB
ijtc-1726	44	26	the	the	DET
ijtc-1726	44	27	established	establish	VERB
ijtc-1726	44	28	healthy	healthy	ADJ
ijtc-1726	44	29	criteria	criterion	NOUN
ijtc-1726	44	30	limit	limit	NOUN
ijtc-1726	44	31	.	.	PUNCT
ijtc-1726	45	1	in	in	ADP
ijtc-1726	45	2	the	the	DET
ijtc-1726	45	3	post	post	ADJ
ijtc-1726	45	4	-	-	ADJ
ijtc-1726	45	5	pandemic	pandemic	ADJ
ijtc-1726	45	6	period	period	NOUN
ijtc-1726	45	7	,	,	PUNCT
ijtc-1726	45	8	there	there	PRON
ijtc-1726	45	9	was	be	VERB
ijtc-1726	45	10	an	an	DET
ijtc-1726	45	11	increase	increase	NOUN
ijtc-1726	45	12	in	in	ADP
ijtc-1726	45	13	the	the	DET
ijtc-1726	45	14	current	current	ADJ
ijtc-1726	45	15	and	and	CCONJ
ijtc-1726	45	16	quick	quick	ADJ
ijtc-1726	45	17	ratios	ratio	NOUN
ijtc-1726	45	18	,	,	PUNCT
ijtc-1726	45	19	suggesting	suggest	VERB
ijtc-1726	45	20	the	the	DET
ijtc-1726	45	21	hospital	hospital	NOUN
ijtc-1726	45	22	's	's	PART
ijtc-1726	45	23	capacity	capacity	NOUN
ijtc-1726	45	24	to	to	PART
ijtc-1726	45	25	meet	meet	VERB
ijtc-1726	45	26	short	short	ADJ
ijtc-1726	45	27	-	-	PUNCT
ijtc-1726	45	28	term	term	NOUN
ijtc-1726	45	29	obligations	obligation	NOUN
ijtc-1726	45	30	.	.	PUNCT
ijtc-1726	46	1	however	however	ADV
ijtc-1726	46	2	,	,	PUNCT
ijtc-1726	46	3	there	there	PRON
ijtc-1726	46	4	was	be	VERB
ijtc-1726	46	5	a	a	DET
ijtc-1726	46	6	decline	decline	NOUN
ijtc-1726	46	7	in	in	ADP
ijtc-1726	46	8	the	the	DET
ijtc-1726	46	9	cash	cash	NOUN
ijtc-1726	46	10	ratio	ratio	NOUN
ijtc-1726	46	11	,	,	PUNCT
ijtc-1726	46	12	which	which	PRON
ijtc-1726	46	13	may	may	AUX
ijtc-1726	46	14	signify	signify	VERB
ijtc-1726	46	15	alterations	alteration	NOUN
ijtc-1726	46	16	in	in	ADP
ijtc-1726	46	17	cash	cash	NOUN
ijtc-1726	46	18	management	management	NOUN
ijtc-1726	46	19	or	or	CCONJ
ijtc-1726	46	20	an	an	DET
ijtc-1726	46	21	augmented	augment	VERB
ijtc-1726	46	22	reliance	reliance	NOUN
ijtc-1726	46	23	on	on	ADP
ijtc-1726	46	24	cash	cash	NOUN
ijtc-1726	46	25	for	for	ADP
ijtc-1726	46	26	operational	operational	ADJ
ijtc-1726	46	27	needs	need	NOUN
ijtc-1726	46	28	.	.	PUNCT
ijtc-1726	47	1	when	when	SCONJ
ijtc-1726	47	2	comparing	compare	VERB
ijtc-1726	47	3	hospital	hospital	NOUN
ijtc-1726	47	4	's	's	PART
ijtc-1726	47	5	financial	financial	ADJ
ijtc-1726	47	6	performance	performance	NOUN
ijtc-1726	47	7	,	,	PUNCT
ijtc-1726	47	8	financial	financial	ADJ
ijtc-1726	47	9	aspects	aspect	NOUN
ijtc-1726	47	10	,	,	PUNCT
ijtc-1726	47	11	and	and	CCONJ
ijtc-1726	47	12	sub	sub	NOUN
ijtc-1726	47	13	-	-	NOUN
ijtc-1726	47	14	aspects	aspect	NOUN
ijtc-1726	47	15	of	of	ADP
ijtc-1726	47	16	financial	financial	ADJ
ijtc-1726	47	17	ratios	ratio	NOUN
ijtc-1726	47	18	before	before	ADP
ijtc-1726	47	19	and	and	CCONJ
ijtc-1726	47	20	during	during	ADP
ijtc-1726	47	21	the	the	DET
ijtc-1726	47	22	covid-19	covid-19	PROPN
ijtc-1726	47	23	epidemic	epidemic	NOUN
ijtc-1726	47	24	,	,	PUNCT
ijtc-1726	47	25	non	non	ADJ
ijtc-1726	47	26	-	-	ADJ
ijtc-1726	47	27	tax	tax	ADJ
ijtc-1726	47	28	revenues	revenue	NOUN
ijtc-1726	47	29	did	do	AUX
ijtc-1726	47	30	not	not	PART
ijtc-1726	47	31	decline	decline	VERB
ijtc-1726	47	32	.	.	PUNCT
ijtc-1726	48	1	according	accord	VERB
ijtc-1726	48	2	to	to	ADP
ijtc-1726	48	3	the	the	DET
ijtc-1726	48	4	income	income	NOUN
ijtc-1726	48	5	to	to	ADP
ijtc-1726	48	6	operational	operational	ADJ
ijtc-1726	48	7	costs	cost	NOUN
ijtc-1726	48	8	ratio	ratio	NOUN
ijtc-1726	48	9	or	or	CCONJ
ijtc-1726	48	10	the	the	DET
ijtc-1726	48	11	capacity	capacity	NOUN
ijtc-1726	48	12	of	of	ADP
ijtc-1726	48	13	hospital	hospital	NOUN
ijtc-1726	48	14	to	to	PART
ijtc-1726	48	15	use	use	VERB
ijtc-1726	48	16	its	its	PRON
ijtc-1726	48	17	income	income	NOUN
ijtc-1726	48	18	to	to	PART
ijtc-1726	48	19	fund	fund	VERB
ijtc-1726	48	20	hospital	hospital	NOUN
ijtc-1726	48	21	operations	operation	NOUN
ijtc-1726	48	22	,	,	PUNCT
ijtc-1726	48	23	the	the	DET
ijtc-1726	48	24	covid-19	covid-19	PROPN
ijtc-1726	48	25	pandemic	pandemic	ADJ
ijtc-1726	48	26	situation	situation	NOUN
ijtc-1726	48	27	has	have	VERB
ijtc-1726	48	28	no	no	DET
ijtc-1726	48	29	bearing	bearing	NOUN
ijtc-1726	48	30	on	on	ADP
ijtc-1726	48	31	this	this	DET
ijtc-1726	48	32	ratio	ratio	NOUN
ijtc-1726	48	33	(	(	PUNCT
ijtc-1726	48	34	masloman	masloman	NOUN
ijtc-1726	48	35	et	et	PROPN
ijtc-1726	48	36	al	al	PROPN
ijtc-1726	48	37	.	.	PROPN
ijtc-1726	48	38	,	,	PUNCT
ijtc-1726	48	39	2022	2022	NUM
ijtc-1726	48	40	)	)	PUNCT
ijtc-1726	48	41	.	.	PUNCT
ijtc-1726	49	1	in	in	ADP
ijtc-1726	49	2	order	order	NOUN
ijtc-1726	49	3	to	to	PART
ijtc-1726	49	4	assess	assess	VERB
ijtc-1726	49	5	a	a	DET
ijtc-1726	49	6	company	company	NOUN
ijtc-1726	49	7	's	's	PART
ijtc-1726	49	8	financial	financial	ADJ
ijtc-1726	49	9	performance	performance	NOUN
ijtc-1726	49	10	and	and	CCONJ
ijtc-1726	49	11	evaluate	evaluate	VERB
ijtc-1726	49	12	whether	whether	SCONJ
ijtc-1726	49	13	financial	financial	ADJ
ijtc-1726	49	14	performance	performance	NOUN
ijtc-1726	49	15	declined	decline	VERB
ijtc-1726	49	16	prior	prior	ADV
ijtc-1726	49	17	to	to	ADP
ijtc-1726	49	18	and	and	CCONJ
ijtc-1726	49	19	following	follow	VERB
ijtc-1726	49	20	the	the	DET
ijtc-1726	49	21	covid-19	covid-19	PROPN
ijtc-1726	49	22	epidemic	epidemic	NOUN
ijtc-1726	49	23	,	,	PUNCT
ijtc-1726	49	24	financial	financial	ADJ
ijtc-1726	49	25	statements	statement	NOUN
ijtc-1726	49	26	are	be	AUX
ijtc-1726	49	27	a	a	DET
ijtc-1726	49	28	crucial	crucial	ADJ
ijtc-1726	49	29	component(nadiyah	component(nadiyah	NOUN
ijtc-1726	49	30	rahmani	rahmani	NOUN
ijtc-1726	49	31	et	et	PROPN
ijtc-1726	49	32	al	al	PROPN
ijtc-1726	49	33	.	.	PROPN
ijtc-1726	49	34	,	,	PUNCT
ijtc-1726	49	35	2023	2023	NUM
ijtc-1726	49	36	)	)	PUNCT
ijtc-1726	49	37	.	.	PUNCT
ijtc-1726	50	1	the	the	DET
ijtc-1726	50	2	most	most	ADV
ijtc-1726	50	3	extensively	extensively	ADV
ijtc-1726	50	4	studied	study	VERB
ijtc-1726	50	5	financial	financial	ADJ
ijtc-1726	50	6	ratios	ratio	NOUN
ijtc-1726	50	7	profitability	profitability	NOUN
ijtc-1726	50	8	,	,	PUNCT
ijtc-1726	50	9	liquidity	liquidity	NOUN
ijtc-1726	50	10	,	,	PUNCT
ijtc-1726	50	11	solvency	solvency	NOUN
ijtc-1726	50	12	,	,	PUNCT
ijtc-1726	50	13	effectiveness	effectiveness	NOUN
ijtc-1726	50	14	,	,	PUNCT
ijtc-1726	50	15	and	and	CCONJ
ijtc-1726	50	16	market	market	NOUN
ijtc-1726	50	17	ratios	ratio	NOUN
ijtc-1726	50	18	are	be	AUX
ijtc-1726	50	19	used	use	VERB
ijtc-1726	50	20	to	to	PART
ijtc-1726	50	21	compare	compare	VERB
ijtc-1726	50	22	the	the	DET
ijtc-1726	50	23	financial	financial	ADJ
ijtc-1726	50	24	performance	performance	NOUN
ijtc-1726	50	25	of	of	ADP
ijtc-1726	50	26	businesses	business	NOUN
ijtc-1726	50	27	.	.	PUNCT
ijtc-1726	51	1	the	the	DET
ijtc-1726	51	2	profitability	profitability	NOUN
ijtc-1726	51	3	,	,	PUNCT
ijtc-1726	51	4	liquidity	liquidity	NOUN
ijtc-1726	51	5	,	,	PUNCT
ijtc-1726	51	6	and	and	CCONJ
ijtc-1726	51	7	solvency	solvency	NOUN
ijtc-1726	51	8	ratios	ratio	NOUN
ijtc-1726	51	9	are	be	AUX
ijtc-1726	51	10	three	three	NUM
ijtc-1726	51	11	measures	measure	NOUN
ijtc-1726	51	12	of	of	ADP
ijtc-1726	51	13	the	the	DET
ijtc-1726	51	14	hospitality	hospitality	NOUN
ijtc-1726	51	15	industry	industry	NOUN
ijtc-1726	51	16	's	's	PART
ijtc-1726	51	17	financial	financial	ADJ
ijtc-1726	51	18	performance	performance	NOUN
ijtc-1726	51	19	that	that	PRON
ijtc-1726	51	20	are	be	AUX
ijtc-1726	51	21	frequently	frequently	ADV
ijtc-1726	51	22	employed	employ	VERB
ijtc-1726	51	23	in	in	ADP
ijtc-1726	51	24	studies	study	NOUN
ijtc-1726	51	25	(	(	PUNCT
ijtc-1726	51	26	nurwitasari	nurwitasari	PROPN
ijtc-1726	51	27	et	et	PROPN
ijtc-1726	51	28	al	al	PROPN
ijtc-1726	51	29	.	.	PROPN
ijtc-1726	51	30	,	,	PUNCT
ijtc-1726	51	31	2023	2023	NUM
ijtc-1726	51	32	)	)	PUNCT
ijtc-1726	51	33	.	.	PUNCT
ijtc-1726	52	1	the	the	DET
ijtc-1726	52	2	present	present	ADJ
ijtc-1726	52	3	study	study	NOUN
ijtc-1726	52	4	utilized	utilize	VERB
ijtc-1726	52	5	three	three	NUM
ijtc-1726	52	6	ratios	ratio	NOUN
ijtc-1726	52	7	—	—	PUNCT
ijtc-1726	52	8	namely	namely	ADV
ijtc-1726	52	9	,	,	PUNCT
ijtc-1726	52	10	the	the	DET
ijtc-1726	52	11	profitability	profitability	NOUN
ijtc-1726	52	12	ratio	ratio	NOUN
ijtc-1726	52	13	,	,	PUNCT
ijtc-1726	52	14	liquidity	liquidity	NOUN
ijtc-1726	52	15	ratio	ratio	NOUN
ijtc-1726	52	16	,	,	PUNCT
ijtc-1726	52	17	and	and	CCONJ
ijtc-1726	52	18	leverage	leverage	NOUN
ijtc-1726	52	19	ratio	ratio	NOUN
ijtc-1726	52	20	—	—	PUNCT
ijtc-1726	52	21	to	to	PART
ijtc-1726	52	22	assess	assess	VERB
ijtc-1726	52	23	financial	financial	ADJ
ijtc-1726	52	24	performance	performance	NOUN
ijtc-1726	52	25	.	.	PUNCT
ijtc-1726	53	1	these	these	DET
ijtc-1726	53	2	ratios	ratio	NOUN
ijtc-1726	53	3	were	be	AUX
ijtc-1726	53	4	selected	select	VERB
ijtc-1726	53	5	to	to	PART
ijtc-1726	53	6	provide	provide	VERB
ijtc-1726	53	7	a	a	DET
ijtc-1726	53	8	comprehensive	comprehensive	ADJ
ijtc-1726	53	9	evaluation	evaluation	NOUN
ijtc-1726	53	10	of	of	ADP
ijtc-1726	53	11	the	the	DET
ijtc-1726	53	12	hospital	hospital	NOUN
ijtc-1726	53	13	's	's	PART
ijtc-1726	53	14	financial	financial	ADJ
ijtc-1726	53	15	health	health	NOUN
ijtc-1726	53	16	.	.	PUNCT
ijtc-1726	54	1	the	the	DET
ijtc-1726	54	2	study	study	NOUN
ijtc-1726	54	3	incorporated	incorporate	VERB
ijtc-1726	54	4	seven	seven	NUM
ijtc-1726	54	5	additional	additional	ADJ
ijtc-1726	54	6	ratio	ratio	NOUN
ijtc-1726	54	7	parameters	parameter	NOUN
ijtc-1726	54	8	to	to	PART
ijtc-1726	54	9	enhance	enhance	VERB
ijtc-1726	54	10	the	the	DET
ijtc-1726	54	11	clarity	clarity	NOUN
ijtc-1726	54	12	and	and	CCONJ
ijtc-1726	54	13	comprehensiveness	comprehensiveness	NOUN
ijtc-1726	54	14	of	of	ADP
ijtc-1726	54	15	the	the	DET
ijtc-1726	54	16	analysis	analysis	NOUN
ijtc-1726	54	17	.	.	PUNCT
ijtc-1726	55	1	profitability	profitability	NOUN
ijtc-1726	55	2	a	a	DET
ijtc-1726	55	3	company	company	NOUN
ijtc-1726	55	4	's	's	PART
ijtc-1726	55	5	ability	ability	NOUN
ijtc-1726	55	6	to	to	PART
ijtc-1726	55	7	make	make	VERB
ijtc-1726	55	8	money	money	NOUN
ijtc-1726	55	9	off	off	ADP
ijtc-1726	55	10	of	of	ADP
ijtc-1726	55	11	its	its	PRON
ijtc-1726	55	12	income	income	NOUN
ijtc-1726	55	13	,	,	PUNCT
ijtc-1726	55	14	assets	asset	NOUN
ijtc-1726	55	15	,	,	PUNCT
ijtc-1726	55	16	and	and	CCONJ
ijtc-1726	55	17	equity	equity	NOUN
ijtc-1726	55	18	is	be	AUX
ijtc-1726	55	19	evaluated	evaluate	VERB
ijtc-1726	55	20	using	use	VERB
ijtc-1726	55	21	financial	financial	ADJ
ijtc-1726	55	22	metrics	metric	NOUN
ijtc-1726	55	23	known	know	VERB
ijtc-1726	55	24	as	as	ADP
ijtc-1726	55	25	profitability	profitability	NOUN
ijtc-1726	55	26	ratios	ratio	NOUN
ijtc-1726	55	27	.	.	PUNCT
ijtc-1726	56	1	this	this	DET
ijtc-1726	56	2	ratio	ratio	NOUN
ijtc-1726	56	3	is	be	AUX
ijtc-1726	56	4	composed	compose	VERB
ijtc-1726	56	5	of	of	ADP
ijtc-1726	56	6	return	return	NOUN
ijtc-1726	56	7	on	on	ADP
ijtc-1726	56	8	equity	equity	NOUN
ijtc-1726	56	9	(	(	PUNCT
ijtc-1726	56	10	roe	roe	PROPN
ijtc-1726	56	11	)	)	PUNCT
ijtc-1726	56	12	and	and	CCONJ
ijtc-1726	56	13	return	return	VERB
ijtc-1726	56	14	on	on	ADP
ijtc-1726	56	15	assets	asset	NOUN
ijtc-1726	56	16	(	(	PUNCT
ijtc-1726	56	17	roa	roa	PROPN
ijtc-1726	56	18	)	)	PUNCT
ijtc-1726	56	19	.	.	PUNCT
ijtc-1726	57	1	the	the	DET
ijtc-1726	57	2	company	company	NOUN
ijtc-1726	57	3	's	's	PART
ijtc-1726	57	4	primary	primary	ADJ
ijtc-1726	57	5	goal	goal	NOUN
ijtc-1726	57	6	is	be	AUX
ijtc-1726	57	7	to	to	PART
ijtc-1726	57	8	maximize	maximize	VERB
ijtc-1726	57	9	profits	profit	NOUN
ijtc-1726	57	10	for	for	ADP
ijtc-1726	57	11	the	the	DET
ijtc-1726	57	12	benefit	benefit	NOUN
ijtc-1726	57	13	of	of	ADP
ijtc-1726	57	14	its	its	PRON
ijtc-1726	57	15	owners	owner	NOUN
ijtc-1726	57	16	,	,	PUNCT
ijtc-1726	57	17	members	member	NOUN
ijtc-1726	57	18	,	,	PUNCT
ijtc-1726	57	19	and	and	CCONJ
ijtc-1726	57	20	product	product	NOUN
ijtc-1726	57	21	development	development	NOUN
ijtc-1726	57	22	.	.	PUNCT
ijtc-1726	58	1	in	in	ADP
ijtc-1726	58	2	order	order	NOUN
ijtc-1726	58	3	to	to	PART
ijtc-1726	58	4	sustain	sustain	VERB
ijtc-1726	58	5	profitability	profitability	NOUN
ijtc-1726	58	6	,	,	PUNCT
ijtc-1726	58	7	management	management	NOUN
ijtc-1726	58	8	must	must	AUX
ijtc-1726	58	9	meet	meet	VERB
ijtc-1726	58	10	predefined	predefined	ADJ
ijtc-1726	58	11	goals	goal	NOUN
ijtc-1726	58	12	(	(	PUNCT
ijtc-1726	58	13	fatwa	fatwa	PROPN
ijtc-1726	58	14	et	et	PROPN
ijtc-1726	58	15	al	al	PROPN
ijtc-1726	58	16	.	.	PROPN
ijtc-1726	58	17	,	,	PUNCT
ijtc-1726	58	18	2023).a	2023).a	NUM
ijtc-1726	58	19	ratio	ratio	NOUN
ijtc-1726	58	20	called	call	VERB
ijtc-1726	58	21	return	return	NOUN
ijtc-1726	58	22	on	on	ADP
ijtc-1726	58	23	assets	asset	NOUN
ijtc-1726	58	24	(	(	PUNCT
ijtc-1726	58	25	roa	roa	NOUN
ijtc-1726	58	26	)	)	PUNCT
ijtc-1726	58	27	is	be	AUX
ijtc-1726	58	28	used	use	VERB
ijtc-1726	58	29	to	to	PART
ijtc-1726	58	30	assess	assess	VERB
ijtc-1726	58	31	a	a	DET
ijtc-1726	58	32	company	company	NOUN
ijtc-1726	58	33	's	's	PART
ijtc-1726	58	34	capacity	capacity	NOUN
ijtc-1726	58	35	to	to	PART
ijtc-1726	58	36	produce	produce	VERB
ijtc-1726	58	37	a	a	DET
ijtc-1726	58	38	profit	profit	NOUN
ijtc-1726	58	39	from	from	ADP
ijtc-1726	58	40	all	all	PRON
ijtc-1726	58	41	of	of	ADP
ijtc-1726	58	42	its	its	PRON
ijtc-1726	58	43	assets	asset	NOUN
ijtc-1726	58	44	.	.	PUNCT
ijtc-1726	59	1	roa	roa	PROPN
ijtc-1726	59	2	demonstrates	demonstrate	VERB
ijtc-1726	59	3	how	how	SCONJ
ijtc-1726	59	4	well	well	ADV
ijtc-1726	59	5	management	management	NOUN
ijtc-1726	59	6	uses	use	VERB
ijtc-1726	59	7	the	the	DET
ijtc-1726	59	8	company	company	NOUN
ijtc-1726	59	9	's	's	PART
ijtc-1726	59	10	resources	resource	NOUN
ijtc-1726	59	11	to	to	PART
ijtc-1726	59	12	produce	produce	VERB
ijtc-1726	59	13	profits	profit	NOUN
ijtc-1726	59	14	.	.	PUNCT
ijtc-1726	60	1	the	the	DET
ijtc-1726	60	2	larger	large	ADJ
ijtc-1726	60	3	the	the	DET
ijtc-1726	60	4	roa	roa	NOUN
ijtc-1726	60	5	number	number	NOUN
ijtc-1726	60	6	,	,	PUNCT
ijtc-1726	60	7	the	the	PRON
ijtc-1726	60	8	better	well	ADJ
ijtc-1726	60	9	the	the	DET
ijtc-1726	60	10	company	company	NOUN
ijtc-1726	60	11	's	's	PART
ijtc-1726	60	12	performance	performance	NOUN
ijtc-1726	60	13	in	in	ADP
ijtc-1726	60	14	utilizing	utilize	VERB
ijtc-1726	60	15	its	its	PRON
ijtc-1726	60	16	assets	asset	NOUN
ijtc-1726	60	17	to	to	PART
ijtc-1726	60	18	generate	generate	VERB
ijtc-1726	60	19	profits	profit	NOUN
ijtc-1726	60	20	.	.	PUNCT
ijtc-1726	61	1	an	an	DET
ijtc-1726	61	2	indicator	indicator	NOUN
ijtc-1726	61	3	of	of	ADP
ijtc-1726	61	4	a	a	DET
ijtc-1726	61	5	company	company	NOUN
ijtc-1726	61	6	's	's	PART
ijtc-1726	61	7	capacity	capacity	NOUN
ijtc-1726	61	8	to	to	PART
ijtc-1726	61	9	provide	provide	VERB
ijtc-1726	61	10	net	net	ADJ
ijtc-1726	61	11	income	income	NOUN
ijtc-1726	61	12	for	for	ADP
ijtc-1726	61	13	shareholders	shareholder	NOUN
ijtc-1726	61	14	'	'	PART
ijtc-1726	61	15	equity	equity	NOUN
ijtc-1726	61	16	returns	return	NOUN
ijtc-1726	61	17	is	be	AUX
ijtc-1726	61	18	return	return	NOUN
ijtc-1726	61	19	on	on	ADP
ijtc-1726	61	20	equity	equity	NOUN
ijtc-1726	61	21	,	,	PUNCT
ijtc-1726	61	22	or	or	CCONJ
ijtc-1726	61	23	roe	roe	PROPN
ijtc-1726	61	24	(	(	PUNCT
ijtc-1726	61	25	efendi	efendi	PROPN
ijtc-1726	61	26	&	&	CCONJ
ijtc-1726	61	27	wibowo	wibowo	PROPN
ijtc-1726	61	28	,	,	PUNCT
ijtc-1726	61	29	2017	2017	NUM
ijtc-1726	61	30	)	)	PUNCT
ijtc-1726	61	31	.	.	PUNCT
ijtc-1726	62	1	the	the	DET
ijtc-1726	62	2	return	return	NOUN
ijtc-1726	62	3	on	on	ADP
ijtc-1726	62	4	equity	equity	NOUN
ijtc-1726	62	5	(	(	PUNCT
ijtc-1726	62	6	roe	roe	PROPN
ijtc-1726	62	7	)	)	PUNCT
ijtc-1726	62	8	indicates	indicate	VERB
ijtc-1726	62	9	how	how	SCONJ
ijtc-1726	62	10	effectively	effectively	ADV
ijtc-1726	62	11	a	a	DET
ijtc-1726	62	12	business	business	NOUN
ijtc-1726	62	13	uses	use	VERB
ijtc-1726	62	14	shareholder	shareholder	NOUN
ijtc-1726	62	15	investment	investment	NOUN
ijtc-1726	62	16	to	to	PART
ijtc-1726	62	17	produce	produce	VERB
ijtc-1726	62	18	profits	profit	NOUN
ijtc-1726	62	19	.	.	PUNCT
ijtc-1726	63	1	roe	roe	NOUN
ijtc-1726	63	2	provides	provide	VERB
ijtc-1726	63	3	an	an	DET
ijtc-1726	63	4	overview	overview	NOUN
ijtc-1726	63	5	of	of	ADP
ijtc-1726	63	6	how	how	SCONJ
ijtc-1726	63	7	much	much	ADJ
ijtc-1726	63	8	profit	profit	NOUN
ijtc-1726	63	9	is	be	AUX
ijtc-1726	63	10	generated	generate	VERB
ijtc-1726	63	11	for	for	ADP
ijtc-1726	63	12	every	every	DET
ijtc-1726	63	13	rupiah	rupiah	NOUN
ijtc-1726	63	14	of	of	ADP
ijtc-1726	63	15	capital	capital	NOUN
ijtc-1726	63	16	invested	invest	VERB
ijtc-1726	63	17	by	by	ADP
ijtc-1726	63	18	shareholders	shareholder	NOUN
ijtc-1726	63	19	.	.	PUNCT
ijtc-1726	64	1	investors	investor	NOUN
ijtc-1726	64	2	often	often	ADV
ijtc-1726	64	3	use	use	VERB
ijtc-1726	64	4	roe	roe	NOUN
ijtc-1726	64	5	to	to	PART
ijtc-1726	64	6	evaluate	evaluate	VERB
ijtc-1726	64	7	a	a	DET
ijtc-1726	64	8	company	company	NOUN
ijtc-1726	64	9	's	's	PART
ijtc-1726	64	10	performance	performance	NOUN
ijtc-1726	64	11	before	before	ADP
ijtc-1726	64	12	making	make	VERB
ijtc-1726	64	13	an	an	DET
ijtc-1726	64	14	investment	investment	NOUN
ijtc-1726	64	15	decision	decision	NOUN
ijtc-1726	64	16	.	.	PUNCT
ijtc-1726	65	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1726	65	2	financial	financial	ADJ
ijtc-1726	65	3	performance	performance	NOUN
ijtc-1726	65	4	of	of	ADP
ijtc-1726	65	5	jakarta	jakarta	PROPN
ijtc-1726	65	6	hospitals	hospital	NOUN
ijtc-1726	65	7	before	before	ADP
ijtc-1726	65	8	and	and	CCONJ
ijtc-1726	65	9	after	after	ADP
ijtc-1726	65	10	the	the	DET
ijtc-1726	65	11	covid-19	covid-19	PROPN
ijtc-1726	65	12	pandemic	pandemic	NOUN
ijtc-1726	65	13	:	:	PUNCT
ijtc-1726	65	14	analysis	analysis	NOUN
ijtc-1726	65	15	of	of	ADP
ijtc-1726	65	16	profitability	profitability	NOUN
ijtc-1726	65	17	,	,	PUNCT
ijtc-1726	65	18	liquidity	liquidity	NOUN
ijtc-1726	65	19	,	,	PUNCT
ijtc-1726	65	20	and	and	CCONJ
ijtc-1726	65	21	leverage	leverage	NOUN
ijtc-1726	65	22	ratios	ratio	NOUN
ijtc-1726	65	23	rorimpandey	rorimpandey	ADJ
ijtc-1726	65	24	,	,	PUNCT
ijtc-1726	65	25	siagian	siagian	ADJ
ijtc-1726	65	26	,	,	PUNCT
ijtc-1726	65	27	and	and	CCONJ
ijtc-1726	65	28	malau	malau	NOUN
ijtc-1726	66	1	4	4	NUM
ijtc-1726	67	1	|	|	ADV
ijtc-1726	67	2	ilomata	ilomata	VERB
ijtc-1726	67	3	international	international	ADJ
ijtc-1726	67	4	journal	journal	NOUN
ijtc-1726	67	5	of	of	ADP
ijtc-1726	67	6	tax	tax	PROPN
ijtc-1726	67	7	&	&	CCONJ
ijtc-1726	67	8	accounting	account	VERB
ijtc-1726	67	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1726	67	10	a	a	DET
ijtc-1726	67	11	financial	financial	ADJ
ijtc-1726	67	12	statistic	statistic	NOUN
ijtc-1726	67	13	called	call	VERB
ijtc-1726	67	14	net	net	ADJ
ijtc-1726	67	15	profit	profit	NOUN
ijtc-1726	67	16	margin	margin	NOUN
ijtc-1726	67	17	(	(	PUNCT
ijtc-1726	67	18	npm	npm	NOUN
ijtc-1726	67	19	)	)	PUNCT
ijtc-1726	67	20	gauges	gauge	VERB
ijtc-1726	67	21	how	how	SCONJ
ijtc-1726	67	22	well	well	ADV
ijtc-1726	67	23	a	a	DET
ijtc-1726	67	24	business	business	NOUN
ijtc-1726	67	25	makes	make	VERB
ijtc-1726	67	26	net	net	ADJ
ijtc-1726	67	27	profit	profit	NOUN
ijtc-1726	67	28	from	from	ADP
ijtc-1726	67	29	its	its	PRON
ijtc-1726	67	30	overall	overall	ADJ
ijtc-1726	67	31	sales	sale	NOUN
ijtc-1726	67	32	or	or	CCONJ
ijtc-1726	67	33	revenue	revenue	NOUN
ijtc-1726	67	34	.	.	PUNCT
ijtc-1726	68	1	the	the	DET
ijtc-1726	68	2	percentage	percentage	NOUN
ijtc-1726	68	3	of	of	ADP
ijtc-1726	68	4	revenue	revenue	NOUN
ijtc-1726	68	5	left	leave	VERB
ijtc-1726	68	6	over	over	ADP
ijtc-1726	68	7	after	after	ADP
ijtc-1726	68	8	all	all	DET
ijtc-1726	68	9	operational	operational	ADJ
ijtc-1726	68	10	costs	cost	NOUN
ijtc-1726	68	11	,	,	PUNCT
ijtc-1726	68	12	taxes	taxis	NOUN
ijtc-1726	68	13	,	,	PUNCT
ijtc-1726	68	14	and	and	CCONJ
ijtc-1726	68	15	other	other	ADJ
ijtc-1726	68	16	expenses	expense	NOUN
ijtc-1726	68	17	are	be	AUX
ijtc-1726	68	18	subtracted	subtract	VERB
ijtc-1726	68	19	is	be	AUX
ijtc-1726	68	20	displayed	display	VERB
ijtc-1726	68	21	by	by	ADP
ijtc-1726	68	22	this	this	DET
ijtc-1726	68	23	ratio	ratio	NOUN
ijtc-1726	68	24	.	.	PUNCT
ijtc-1726	69	1	to	to	PART
ijtc-1726	69	2	put	put	VERB
ijtc-1726	69	3	it	it	PRON
ijtc-1726	69	4	another	another	DET
ijtc-1726	69	5	way	way	NOUN
ijtc-1726	69	6	,	,	PUNCT
ijtc-1726	69	7	npm	npm	PROPN
ijtc-1726	69	8	provides	provide	VERB
ijtc-1726	69	9	an	an	DET
ijtc-1726	69	10	estimate	estimate	NOUN
ijtc-1726	69	11	of	of	ADP
ijtc-1726	69	12	the	the	DET
ijtc-1726	69	13	amount	amount	NOUN
ijtc-1726	69	14	of	of	ADP
ijtc-1726	69	15	profit	profit	NOUN
ijtc-1726	69	16	made	make	VERB
ijtc-1726	69	17	for	for	ADP
ijtc-1726	69	18	every	every	DET
ijtc-1726	69	19	unit	unit	NOUN
ijtc-1726	69	20	of	of	ADP
ijtc-1726	69	21	revenue	revenue	NOUN
ijtc-1726	69	22	received	receive	VERB
ijtc-1726	69	23	.	.	PUNCT
ijtc-1726	70	1	liquidity	liquidity	NOUN
ijtc-1726	70	2	a	a	DET
ijtc-1726	70	3	company	company	NOUN
ijtc-1726	70	4	's	's	PART
ijtc-1726	70	5	capacity	capacity	NOUN
ijtc-1726	70	6	to	to	PART
ijtc-1726	70	7	meet	meet	VERB
ijtc-1726	70	8	its	its	PRON
ijtc-1726	70	9	immediate	immediate	ADJ
ijtc-1726	70	10	obligations	obligation	NOUN
ijtc-1726	70	11	is	be	AUX
ijtc-1726	70	12	evaluated	evaluate	VERB
ijtc-1726	70	13	using	use	VERB
ijtc-1726	70	14	liquidity	liquidity	NOUN
ijtc-1726	70	15	metrics	metric	NOUN
ijtc-1726	70	16	like	like	ADP
ijtc-1726	70	17	the	the	DET
ijtc-1726	70	18	quick	quick	ADJ
ijtc-1726	70	19	ratio	ratio	NOUN
ijtc-1726	70	20	and	and	CCONJ
ijtc-1726	70	21	current	current	ADJ
ijtc-1726	70	22	ratio	ratio	NOUN
ijtc-1726	70	23	(	(	PUNCT
ijtc-1726	70	24	cr	cr	NOUN
ijtc-1726	70	25	)	)	PUNCT
ijtc-1726	70	26	.	.	PUNCT
ijtc-1726	71	1	good	good	ADJ
ijtc-1726	71	2	liquidity	liquidity	PROPN
ijtc-1726	71	3	usually	usually	ADV
ijtc-1726	71	4	has	have	VERB
ijtc-1726	71	5	a	a	DET
ijtc-1726	71	6	beneficial	beneficial	ADJ
ijtc-1726	71	7	impact	impact	NOUN
ijtc-1726	71	8	on	on	ADP
ijtc-1726	71	9	the	the	DET
ijtc-1726	71	10	company	company	NOUN
ijtc-1726	71	11	's	's	PART
ijtc-1726	71	12	profitability	profitability	NOUN
ijtc-1726	71	13	(	(	PUNCT
ijtc-1726	71	14	d.	d.	NOUN
ijtc-1726	71	15	ayoush	ayoush	PROPN
ijtc-1726	71	16	et	et	PROPN
ijtc-1726	71	17	al	al	PROPN
ijtc-1726	71	18	.	.	PROPN
ijtc-1726	71	19	,	,	PUNCT
ijtc-1726	71	20	2021	2021	NUM
ijtc-1726	71	21	)	)	PUNCT
ijtc-1726	71	22	.	.	PUNCT
ijtc-1726	72	1	the	the	DET
ijtc-1726	72	2	liquidity	liquidity	NOUN
ijtc-1726	72	3	ratio	ratio	NOUN
ijtc-1726	72	4	is	be	AUX
ijtc-1726	72	5	a	a	DET
ijtc-1726	72	6	measure	measure	NOUN
ijtc-1726	72	7	of	of	ADP
ijtc-1726	72	8	a	a	DET
ijtc-1726	72	9	company	company	NOUN
ijtc-1726	72	10	's	's	PART
ijtc-1726	72	11	capacity	capacity	NOUN
ijtc-1726	72	12	to	to	PART
ijtc-1726	72	13	settle	settle	VERB
ijtc-1726	72	14	all	all	DET
ijtc-1726	72	15	short	short	ADJ
ijtc-1726	72	16	-	-	PUNCT
ijtc-1726	72	17	term	term	NOUN
ijtc-1726	72	18	debts	debt	NOUN
ijtc-1726	72	19	with	with	ADP
ijtc-1726	72	20	their	their	PRON
ijtc-1726	72	21	present	present	ADJ
ijtc-1726	72	22	assets	asset	NOUN
ijtc-1726	72	23	when	when	SCONJ
ijtc-1726	72	24	they	they	PRON
ijtc-1726	72	25	mature	mature	VERB
ijtc-1726	72	26	(	(	PUNCT
ijtc-1726	72	27	novianti	novianti	X
ijtc-1726	72	28	et	et	PROPN
ijtc-1726	72	29	al	al	PROPN
ijtc-1726	72	30	.	.	PROPN
ijtc-1726	72	31	,	,	PUNCT
ijtc-1726	72	32	2021	2021	NUM
ijtc-1726	72	33	)	)	PUNCT
ijtc-1726	72	34	.	.	PUNCT
ijtc-1726	73	1	a	a	DET
ijtc-1726	73	2	company	company	NOUN
ijtc-1726	73	3	's	's	PART
ijtc-1726	73	4	capacity	capacity	NOUN
ijtc-1726	73	5	to	to	PART
ijtc-1726	73	6	satisfy	satisfy	VERB
ijtc-1726	73	7	its	its	PRON
ijtc-1726	73	8	short	short	ADJ
ijtc-1726	73	9	-	-	PUNCT
ijtc-1726	73	10	term	term	NOUN
ijtc-1726	73	11	obligations	obligation	NOUN
ijtc-1726	73	12	is	be	AUX
ijtc-1726	73	13	gauged	gauge	VERB
ijtc-1726	73	14	by	by	ADP
ijtc-1726	73	15	its	its	PRON
ijtc-1726	73	16	liquidity	liquidity	NOUN
ijtc-1726	73	17	,	,	PUNCT
ijtc-1726	73	18	which	which	PRON
ijtc-1726	73	19	is	be	AUX
ijtc-1726	73	20	calculated	calculate	VERB
ijtc-1726	73	21	by	by	ADP
ijtc-1726	73	22	comparing	compare	VERB
ijtc-1726	73	23	those	those	DET
ijtc-1726	73	24	obligations	obligation	NOUN
ijtc-1726	73	25	to	to	ADP
ijtc-1726	73	26	its	its	PRON
ijtc-1726	73	27	current	current	ADJ
ijtc-1726	73	28	assets	asset	NOUN
ijtc-1726	73	29	(	(	PUNCT
ijtc-1726	73	30	fatwa	fatwa	PROPN
ijtc-1726	73	31	et	et	PROPN
ijtc-1726	73	32	al	al	PROPN
ijtc-1726	73	33	.	.	PROPN
ijtc-1726	73	34	,	,	PUNCT
ijtc-1726	73	35	2023	2023	NUM
ijtc-1726	73	36	)	)	PUNCT
ijtc-1726	73	37	.	.	PUNCT
ijtc-1726	74	1	a	a	DET
ijtc-1726	74	2	liquidity	liquidity	NOUN
ijtc-1726	74	3	ratio	ratio	NOUN
ijtc-1726	74	4	called	call	VERB
ijtc-1726	74	5	the	the	DET
ijtc-1726	74	6	current	current	ADJ
ijtc-1726	74	7	ratio	ratio	NOUN
ijtc-1726	74	8	is	be	AUX
ijtc-1726	74	9	used	use	VERB
ijtc-1726	74	10	to	to	PART
ijtc-1726	74	11	assess	assess	VERB
ijtc-1726	74	12	how	how	SCONJ
ijtc-1726	74	13	well	well	ADV
ijtc-1726	74	14	a	a	DET
ijtc-1726	74	15	business	business	NOUN
ijtc-1726	74	16	can	can	AUX
ijtc-1726	74	17	use	use	VERB
ijtc-1726	74	18	its	its	PRON
ijtc-1726	74	19	short	short	ADJ
ijtc-1726	74	20	-	-	PUNCT
ijtc-1726	74	21	term	term	NOUN
ijtc-1726	74	22	assets	asset	NOUN
ijtc-1726	74	23	to	to	PART
ijtc-1726	74	24	pay	pay	VERB
ijtc-1726	74	25	its	its	PRON
ijtc-1726	74	26	short	short	ADJ
ijtc-1726	74	27	-	-	PUNCT
ijtc-1726	74	28	term	term	NOUN
ijtc-1726	74	29	liabilities	liability	NOUN
ijtc-1726	74	30	.	.	PUNCT
ijtc-1726	75	1	an	an	DET
ijtc-1726	75	2	overview	overview	NOUN
ijtc-1726	75	3	of	of	ADP
ijtc-1726	75	4	the	the	DET
ijtc-1726	75	5	company	company	NOUN
ijtc-1726	75	6	's	's	PART
ijtc-1726	75	7	financial	financial	ADJ
ijtc-1726	75	8	situation	situation	NOUN
ijtc-1726	75	9	and	and	CCONJ
ijtc-1726	75	10	the	the	DET
ijtc-1726	75	11	effectiveness	effectiveness	NOUN
ijtc-1726	75	12	of	of	ADP
ijtc-1726	75	13	management	management	NOUN
ijtc-1726	75	14	's	's	PART
ijtc-1726	75	15	asset	asset	NOUN
ijtc-1726	75	16	and	and	CCONJ
ijtc-1726	75	17	liability	liability	NOUN
ijtc-1726	75	18	management	management	NOUN
ijtc-1726	75	19	are	be	AUX
ijtc-1726	75	20	given	give	VERB
ijtc-1726	75	21	by	by	ADP
ijtc-1726	75	22	this	this	DET
ijtc-1726	75	23	ratio	ratio	NOUN
ijtc-1726	75	24	.	.	PUNCT
ijtc-1726	76	1	because	because	SCONJ
ijtc-1726	76	2	of	of	ADP
ijtc-1726	76	3	the	the	DET
ijtc-1726	76	4	size	size	NOUN
ijtc-1726	76	5	of	of	ADP
ijtc-1726	76	6	the	the	DET
ijtc-1726	76	7	company	company	NOUN
ijtc-1726	76	8	's	's	PART
ijtc-1726	76	9	current	current	ADJ
ijtc-1726	76	10	obligations	obligation	NOUN
ijtc-1726	76	11	in	in	ADP
ijtc-1726	76	12	relation	relation	NOUN
ijtc-1726	76	13	to	to	ADP
ijtc-1726	76	14	its	its	PRON
ijtc-1726	76	15	current	current	ADJ
ijtc-1726	76	16	assets	asset	NOUN
ijtc-1726	76	17	,	,	PUNCT
ijtc-1726	76	18	the	the	DET
ijtc-1726	76	19	current	current	ADJ
ijtc-1726	76	20	ratio	ratio	NOUN
ijtc-1726	76	21	has	have	AUX
ijtc-1726	76	22	decreased	decrease	VERB
ijtc-1726	76	23	.	.	PUNCT
ijtc-1726	77	1	the	the	DET
ijtc-1726	77	2	company	company	NOUN
ijtc-1726	77	3	's	's	PART
ijtc-1726	77	4	ability	ability	NOUN
ijtc-1726	77	5	to	to	PART
ijtc-1726	77	6	pay	pay	VERB
ijtc-1726	77	7	off	off	ADP
ijtc-1726	77	8	its	its	PRON
ijtc-1726	77	9	short	short	ADJ
ijtc-1726	77	10	-	-	PUNCT
ijtc-1726	77	11	term	term	NOUN
ijtc-1726	77	12	debts	debt	NOUN
ijtc-1726	77	13	is	be	AUX
ijtc-1726	77	14	weakened	weaken	VERB
ijtc-1726	77	15	if	if	SCONJ
ijtc-1726	77	16	the	the	DET
ijtc-1726	77	17	value	value	NOUN
ijtc-1726	77	18	of	of	ADP
ijtc-1726	77	19	its	its	PRON
ijtc-1726	77	20	current	current	ADJ
ijtc-1726	77	21	assets	asset	NOUN
ijtc-1726	77	22	is	be	AUX
ijtc-1726	77	23	less	less	ADJ
ijtc-1726	77	24	than	than	ADP
ijtc-1726	77	25	its	its	PRON
ijtc-1726	77	26	current	current	ADJ
ijtc-1726	77	27	liabilities	liability	NOUN
ijtc-1726	77	28	(	(	PUNCT
ijtc-1726	77	29	rachmatullah	rachmatullah	PROPN
ijtc-1726	77	30	et	et	PROPN
ijtc-1726	77	31	al	al	PROPN
ijtc-1726	77	32	.	.	PROPN
ijtc-1726	77	33	,	,	PUNCT
ijtc-1726	77	34	2023	2023	NUM
ijtc-1726	77	35	)	)	PUNCT
ijtc-1726	77	36	.	.	PUNCT
ijtc-1726	78	1	a	a	DET
ijtc-1726	78	2	financial	financial	ADJ
ijtc-1726	78	3	metric	metric	NOUN
ijtc-1726	78	4	called	call	VERB
ijtc-1726	78	5	the	the	DET
ijtc-1726	78	6	quick	quick	ADJ
ijtc-1726	78	7	ratio	ratio	NOUN
ijtc-1726	78	8	is	be	AUX
ijtc-1726	78	9	used	use	VERB
ijtc-1726	78	10	to	to	PART
ijtc-1726	78	11	evaluate	evaluate	VERB
ijtc-1726	78	12	a	a	DET
ijtc-1726	78	13	company	company	NOUN
ijtc-1726	78	14	's	's	PART
ijtc-1726	78	15	capacity	capacity	NOUN
ijtc-1726	78	16	to	to	PART
ijtc-1726	78	17	pay	pay	VERB
ijtc-1726	78	18	short	short	ADJ
ijtc-1726	78	19	-	-	PUNCT
ijtc-1726	78	20	term	term	NOUN
ijtc-1726	78	21	debts	debt	NOUN
ijtc-1726	78	22	with	with	ADP
ijtc-1726	78	23	its	its	PRON
ijtc-1726	78	24	most	most	ADV
ijtc-1726	78	25	liquid	liquid	ADJ
ijtc-1726	78	26	assets	asset	NOUN
ijtc-1726	78	27	.	.	PUNCT
ijtc-1726	79	1	this	this	PRON
ijtc-1726	79	2	does	do	AUX
ijtc-1726	79	3	not	not	PART
ijtc-1726	79	4	include	include	VERB
ijtc-1726	79	5	inventory	inventory	NOUN
ijtc-1726	79	6	,	,	PUNCT
ijtc-1726	79	7	but	but	CCONJ
ijtc-1726	79	8	it	it	PRON
ijtc-1726	79	9	does	do	AUX
ijtc-1726	79	10	include	include	VERB
ijtc-1726	79	11	cash	cash	NOUN
ijtc-1726	79	12	,	,	PUNCT
ijtc-1726	79	13	receivables	receivables	NOUN
ijtc-1726	79	14	,	,	PUNCT
ijtc-1726	79	15	and	and	CCONJ
ijtc-1726	79	16	marketable	marketable	ADJ
ijtc-1726	79	17	securities	security	NOUN
ijtc-1726	79	18	.	.	PUNCT
ijtc-1726	80	1	leverage	leverage	NOUN
ijtc-1726	80	2	leverage	leverage	NOUN
ijtc-1726	80	3	ratios	ratio	NOUN
ijtc-1726	80	4	,	,	PUNCT
ijtc-1726	80	5	such	such	ADJ
ijtc-1726	80	6	as	as	ADP
ijtc-1726	80	7	debt	debt	NOUN
ijtc-1726	80	8	to	to	ADP
ijtc-1726	80	9	equity	equity	NOUN
ijtc-1726	80	10	ratio	ratio	NOUN
ijtc-1726	80	11	(	(	PUNCT
ijtc-1726	80	12	der	der	NOUN
ijtc-1726	80	13	)	)	PUNCT
ijtc-1726	80	14	and	and	CCONJ
ijtc-1726	80	15	debt	debt	NOUN
ijtc-1726	80	16	to	to	ADP
ijtc-1726	80	17	asset	asset	NOUN
ijtc-1726	80	18	ratio	ratio	NOUN
ijtc-1726	80	19	,	,	PUNCT
ijtc-1726	80	20	measure	measure	VERB
ijtc-1726	80	21	the	the	DET
ijtc-1726	80	22	extent	extent	NOUN
ijtc-1726	80	23	to	to	PART
ijtc-1726	80	24	which	which	PRON
ijtc-1726	80	25	a	a	DET
ijtc-1726	80	26	company	company	NOUN
ijtc-1726	80	27	uses	use	VERB
ijtc-1726	80	28	debt	debt	NOUN
ijtc-1726	80	29	to	to	PART
ijtc-1726	80	30	finance	finance	VERB
ijtc-1726	80	31	its	its	PRON
ijtc-1726	80	32	assets	asset	NOUN
ijtc-1726	80	33	.	.	PUNCT
ijtc-1726	81	1	leverage	leverage	NOUN
ijtc-1726	81	2	has	have	VERB
ijtc-1726	81	3	a	a	DET
ijtc-1726	81	4	significant	significant	ADJ
ijtc-1726	81	5	negative	negative	ADJ
ijtc-1726	81	6	impact	impact	NOUN
ijtc-1726	81	7	on	on	ADP
ijtc-1726	81	8	profitability	profitability	NOUN
ijtc-1726	81	9	,	,	PUNCT
ijtc-1726	81	10	indicating	indicate	VERB
ijtc-1726	81	11	that	that	SCONJ
ijtc-1726	81	12	high	high	ADJ
ijtc-1726	81	13	dependence	dependence	NOUN
ijtc-1726	81	14	on	on	ADP
ijtc-1726	81	15	debt	debt	NOUN
ijtc-1726	81	16	can	can	AUX
ijtc-1726	81	17	reduce	reduce	VERB
ijtc-1726	81	18	company	company	NOUN
ijtc-1726	81	19	profits	profit	NOUN
ijtc-1726	81	20	(	(	PUNCT
ijtc-1726	81	21	samo	samo	X
ijtc-1726	81	22	&	&	CCONJ
ijtc-1726	81	23	murad	murad	NOUN
ijtc-1726	81	24	,	,	PUNCT
ijtc-1726	81	25	2019	2019	NUM
ijtc-1726	81	26	)	)	PUNCT
ijtc-1726	81	27	.	.	PUNCT
ijtc-1726	82	1	financial	financial	ADJ
ijtc-1726	82	2	measures	measure	NOUN
ijtc-1726	82	3	such	such	ADJ
ijtc-1726	82	4	as	as	ADP
ijtc-1726	82	5	the	the	DET
ijtc-1726	82	6	debt	debt	NOUN
ijtc-1726	82	7	-	-	PUNCT
ijtc-1726	82	8	to	to	ADP
ijtc-1726	82	9	-	-	PUNCT
ijtc-1726	82	10	equity	equity	NOUN
ijtc-1726	82	11	ratio	ratio	NOUN
ijtc-1726	82	12	and	and	CCONJ
ijtc-1726	82	13	the	the	DET
ijtc-1726	82	14	interest	interest	NOUN
ijtc-1726	82	15	coverage	coverage	NOUN
ijtc-1726	82	16	ratio	ratio	NOUN
ijtc-1726	82	17	aid	aid	NOUN
ijtc-1726	82	18	in	in	ADP
ijtc-1726	82	19	assessing	assess	VERB
ijtc-1726	82	20	the	the	DET
ijtc-1726	82	21	company	company	NOUN
ijtc-1726	82	22	's	's	PART
ijtc-1726	82	23	debt	debt	NOUN
ijtc-1726	82	24	load	load	NOUN
ijtc-1726	82	25	and	and	CCONJ
ijtc-1726	82	26	its	its	PRON
ijtc-1726	82	27	capacity	capacity	NOUN
ijtc-1726	82	28	to	to	PART
ijtc-1726	82	29	pay	pay	VERB
ijtc-1726	82	30	interest	interest	NOUN
ijtc-1726	82	31	on	on	ADP
ijtc-1726	82	32	that	that	DET
ijtc-1726	82	33	debt	debt	NOUN
ijtc-1726	82	34	.	.	PUNCT
ijtc-1726	83	1	leverage	leverage	NOUN
ijtc-1726	83	2	is	be	AUX
ijtc-1726	83	3	the	the	DET
ijtc-1726	83	4	term	term	NOUN
ijtc-1726	83	5	used	use	VERB
ijtc-1726	83	6	to	to	PART
ijtc-1726	83	7	describe	describe	VERB
ijtc-1726	83	8	the	the	DET
ijtc-1726	83	9	usage	usage	NOUN
ijtc-1726	83	10	of	of	ADP
ijtc-1726	83	11	borrowed	borrow	VERB
ijtc-1726	83	12	funds	fund	NOUN
ijtc-1726	83	13	by	by	ADP
ijtc-1726	83	14	the	the	DET
ijtc-1726	83	15	business	business	NOUN
ijtc-1726	83	16	(	(	PUNCT
ijtc-1726	83	17	moridu	moridu	PROPN
ijtc-1726	83	18	,	,	PUNCT
ijtc-1726	83	19	2024	2024	NUM
ijtc-1726	83	20	)	)	PUNCT
ijtc-1726	83	21	.	.	PUNCT
ijtc-1726	84	1	a	a	DET
ijtc-1726	84	2	financial	financial	ADJ
ijtc-1726	84	3	measure	measure	NOUN
ijtc-1726	84	4	called	call	VERB
ijtc-1726	84	5	the	the	DET
ijtc-1726	84	6	debt	debt	NOUN
ijtc-1726	84	7	to	to	ADP
ijtc-1726	84	8	asset	asset	NOUN
ijtc-1726	84	9	ratio	ratio	NOUN
ijtc-1726	84	10	(	(	PUNCT
ijtc-1726	84	11	dar	dar	NOUN
ijtc-1726	84	12	)	)	PUNCT
ijtc-1726	84	13	indicates	indicate	VERB
ijtc-1726	84	14	what	what	DET
ijtc-1726	84	15	proportion	proportion	NOUN
ijtc-1726	84	16	of	of	ADP
ijtc-1726	84	17	the	the	DET
ijtc-1726	84	18	company	company	NOUN
ijtc-1726	84	19	's	's	PART
ijtc-1726	84	20	total	total	ADJ
ijtc-1726	84	21	assets	asset	NOUN
ijtc-1726	84	22	are	be	AUX
ijtc-1726	84	23	financed	finance	VERB
ijtc-1726	84	24	by	by	ADP
ijtc-1726	84	25	debt	debt	NOUN
ijtc-1726	84	26	.	.	PUNCT
ijtc-1726	85	1	this	this	DET
ijtc-1726	85	2	ratio	ratio	NOUN
ijtc-1726	85	3	provides	provide	VERB
ijtc-1726	85	4	an	an	DET
ijtc-1726	85	5	overview	overview	NOUN
ijtc-1726	85	6	of	of	ADP
ijtc-1726	85	7	the	the	DET
ijtc-1726	85	8	company	company	NOUN
ijtc-1726	85	9	's	's	PART
ijtc-1726	85	10	capital	capital	NOUN
ijtc-1726	85	11	structure	structure	NOUN
ijtc-1726	85	12	and	and	CCONJ
ijtc-1726	85	13	how	how	SCONJ
ijtc-1726	85	14	much	much	ADJ
ijtc-1726	85	15	the	the	DET
ijtc-1726	85	16	company	company	NOUN
ijtc-1726	85	17	depends	depend	VERB
ijtc-1726	85	18	on	on	ADP
ijtc-1726	85	19	debt	debt	NOUN
ijtc-1726	85	20	to	to	PART
ijtc-1726	85	21	finance	finance	VERB
ijtc-1726	85	22	its	its	PRON
ijtc-1726	85	23	assets	asset	NOUN
ijtc-1726	85	24	.	.	PUNCT
ijtc-1726	86	1	a	a	DET
ijtc-1726	86	2	financial	financial	ADJ
ijtc-1726	86	3	measure	measure	NOUN
ijtc-1726	86	4	called	call	VERB
ijtc-1726	86	5	the	the	DET
ijtc-1726	86	6	debt	debt	NOUN
ijtc-1726	86	7	to	to	ADP
ijtc-1726	86	8	equity	equity	NOUN
ijtc-1726	86	9	measure	measure	NOUN
ijtc-1726	86	10	(	(	PUNCT
ijtc-1726	86	11	der	der	NOUN
ijtc-1726	86	12	)	)	PUNCT
ijtc-1726	86	13	contrasts	contrast	VERB
ijtc-1726	86	14	the	the	DET
ijtc-1726	86	15	total	total	ADJ
ijtc-1726	86	16	amount	amount	NOUN
ijtc-1726	86	17	of	of	ADP
ijtc-1726	86	18	debt	debt	NOUN
ijtc-1726	86	19	and	and	CCONJ
ijtc-1726	86	20	equity	equity	NOUN
ijtc-1726	86	21	held	hold	VERB
ijtc-1726	86	22	by	by	ADP
ijtc-1726	86	23	the	the	DET
ijtc-1726	86	24	organization	organization	NOUN
ijtc-1726	86	25	.	.	PUNCT
ijtc-1726	87	1	this	this	DET
ijtc-1726	87	2	ratio	ratio	NOUN
ijtc-1726	87	3	gives	give	VERB
ijtc-1726	87	4	a	a	DET
ijtc-1726	87	5	summary	summary	NOUN
ijtc-1726	87	6	of	of	ADP
ijtc-1726	87	7	the	the	DET
ijtc-1726	87	8	company	company	NOUN
ijtc-1726	87	9	's	's	PART
ijtc-1726	87	10	capital	capital	NOUN
ijtc-1726	87	11	structure	structure	NOUN
ijtc-1726	87	12	and	and	CCONJ
ijtc-1726	87	13	is	be	AUX
ijtc-1726	87	14	used	use	VERB
ijtc-1726	87	15	to	to	PART
ijtc-1726	87	16	gauge	gauge	VERB
ijtc-1726	87	17	how	how	SCONJ
ijtc-1726	87	18	much	much	ADJ
ijtc-1726	87	19	debt	debt	NOUN
ijtc-1726	87	20	the	the	DET
ijtc-1726	87	21	business	business	NOUN
ijtc-1726	87	22	utilizes	utilize	VERB
ijtc-1726	87	23	to	to	PART
ijtc-1726	87	24	finance	finance	VERB
ijtc-1726	87	25	operations	operation	NOUN
ijtc-1726	87	26	and	and	CCONJ
ijtc-1726	87	27	investments	investment	NOUN
ijtc-1726	87	28	.	.	PUNCT
ijtc-1726	88	1	the	the	DET
ijtc-1726	88	2	company	company	NOUN
ijtc-1726	88	3	's	's	PART
ijtc-1726	88	4	level	level	NOUN
ijtc-1726	88	5	of	of	ADP
ijtc-1726	88	6	roa	roa	PROPN
ijtc-1726	88	7	attainment	attainment	NOUN
ijtc-1726	88	8	will	will	AUX
ijtc-1726	88	9	be	be	AUX
ijtc-1726	88	10	impacted	impact	VERB
ijtc-1726	88	11	by	by	ADP
ijtc-1726	88	12	both	both	CCONJ
ijtc-1726	88	13	high	high	ADJ
ijtc-1726	88	14	and	and	CCONJ
ijtc-1726	88	15	low	low	ADJ
ijtc-1726	88	16	der	der	NOUN
ijtc-1726	88	17	(	(	PUNCT
ijtc-1726	88	18	tullah	tullah	PROPN
ijtc-1726	88	19	et	et	PROPN
ijtc-1726	88	20	al	al	PROPN
ijtc-1726	88	21	.	.	PROPN
ijtc-1726	88	22	,	,	PUNCT
ijtc-1726	88	23	2023	2023	NUM
ijtc-1726	88	24	)	)	PUNCT
ijtc-1726	88	25	.	.	PUNCT
ijtc-1726	89	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1726	89	2	financial	financial	ADJ
ijtc-1726	89	3	performance	performance	NOUN
ijtc-1726	89	4	of	of	ADP
ijtc-1726	89	5	jakarta	jakarta	PROPN
ijtc-1726	89	6	hospitals	hospital	NOUN
ijtc-1726	89	7	before	before	ADP
ijtc-1726	89	8	and	and	CCONJ
ijtc-1726	89	9	after	after	ADP
ijtc-1726	89	10	the	the	DET
ijtc-1726	89	11	covid-19	covid-19	PROPN
ijtc-1726	89	12	pandemic	pandemic	NOUN
ijtc-1726	89	13	:	:	PUNCT
ijtc-1726	89	14	analysis	analysis	NOUN
ijtc-1726	89	15	of	of	ADP
ijtc-1726	89	16	profitability	profitability	NOUN
ijtc-1726	89	17	,	,	PUNCT
ijtc-1726	89	18	liquidity	liquidity	NOUN
ijtc-1726	89	19	,	,	PUNCT
ijtc-1726	89	20	and	and	CCONJ
ijtc-1726	89	21	leverage	leverage	NOUN
ijtc-1726	89	22	ratios	ratio	NOUN
ijtc-1726	89	23	rorimpandey	rorimpandey	ADJ
ijtc-1726	89	24	,	,	PUNCT
ijtc-1726	89	25	siagian	siagian	ADJ
ijtc-1726	89	26	,	,	PUNCT
ijtc-1726	89	27	and	and	CCONJ
ijtc-1726	89	28	malau	malau	PROPN
ijtc-1726	89	29	5	5	NUM
ijtc-1726	90	1	|	|	ADV
ijtc-1726	90	2	ilomata	ilomata	PROPN
ijtc-1726	90	3	international	international	ADJ
ijtc-1726	90	4	journal	journal	NOUN
ijtc-1726	90	5	of	of	ADP
ijtc-1726	90	6	tax	tax	PROPN
ijtc-1726	90	7	&	&	CCONJ
ijtc-1726	90	8	accounting	accounting	PROPN
ijtc-1726	90	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1726	90	10	method	method	NOUN
ijtc-1726	90	11	to	to	PART
ijtc-1726	90	12	elaborated	elaborate	VERB
ijtc-1726	90	13	and	and	CCONJ
ijtc-1726	90	14	develop	develop	VERB
ijtc-1726	90	15	this	this	DET
ijtc-1726	90	16	research	research	NOUN
ijtc-1726	90	17	lead	lead	NOUN
ijtc-1726	90	18	to	to	ADP
ijtc-1726	90	19	the	the	DET
ijtc-1726	90	20	following	follow	VERB
ijtc-1726	90	21	enhancing	enhance	VERB
ijtc-1726	90	22	the	the	DET
ijtc-1726	90	23	model	model	NOUN
ijtc-1726	90	24	.	.	PUNCT
ijtc-1726	91	1	figure	figure	NOUN
ijtc-1726	91	2	1	1	NUM
ijtc-1726	91	3	.	.	PUNCT
ijtc-1726	91	4	research	research	NOUN
ijtc-1726	91	5	concept	concept	NOUN
ijtc-1726	91	6	model	model	NOUN
ijtc-1726	91	7	this	this	DET
ijtc-1726	91	8	study	study	NOUN
ijtc-1726	91	9	aims	aim	VERB
ijtc-1726	91	10	to	to	PART
ijtc-1726	91	11	determine	determine	VERB
ijtc-1726	91	12	the	the	DET
ijtc-1726	91	13	financial	financial	ADJ
ijtc-1726	91	14	performance	performance	NOUN
ijtc-1726	91	15	of	of	ADP
ijtc-1726	91	16	jakarta	jakarta	PROPN
ijtc-1726	91	17	hospitals	hospital	NOUN
ijtc-1726	91	18	both	both	CCONJ
ijtc-1726	91	19	before	before	ADP
ijtc-1726	91	20	and	and	CCONJ
ijtc-1726	91	21	after	after	SCONJ
ijtc-1726	91	22	the	the	DET
ijtc-1726	91	23	covid-19	covid-19	PROPN
ijtc-1726	91	24	pandemic	pandemic	NOUN
ijtc-1726	91	25	started	start	VERB
ijtc-1726	91	26	.	.	PUNCT
ijtc-1726	92	1	the	the	DET
ijtc-1726	92	2	pandemic	pandemic	NOUN
ijtc-1726	92	3	has	have	AUX
ijtc-1726	92	4	had	have	VERB
ijtc-1726	92	5	a	a	DET
ijtc-1726	92	6	particularly	particularly	ADV
ijtc-1726	92	7	negative	negative	ADJ
ijtc-1726	92	8	effect	effect	NOUN
ijtc-1726	92	9	on	on	ADP
ijtc-1726	92	10	the	the	DET
ijtc-1726	92	11	hospital	hospital	NOUN
ijtc-1726	92	12	sector	sector	NOUN
ijtc-1726	92	13	,	,	PUNCT
ijtc-1726	92	14	thus	thus	ADV
ijtc-1726	92	15	an	an	DET
ijtc-1726	92	16	examination	examination	NOUN
ijtc-1726	92	17	of	of	ADP
ijtc-1726	92	18	its	its	PRON
ijtc-1726	92	19	financial	financial	ADJ
ijtc-1726	92	20	situation	situation	NOUN
ijtc-1726	92	21	both	both	CCONJ
ijtc-1726	92	22	before	before	ADP
ijtc-1726	92	23	and	and	CCONJ
ijtc-1726	92	24	after	after	SCONJ
ijtc-1726	92	25	the	the	DET
ijtc-1726	92	26	epidemic	epidemic	NOUN
ijtc-1726	92	27	is	be	AUX
ijtc-1726	92	28	necessary	necessary	ADJ
ijtc-1726	92	29	.	.	PUNCT
ijtc-1726	93	1	this	this	DET
ijtc-1726	93	2	research	research	NOUN
ijtc-1726	93	3	uses	use	VERB
ijtc-1726	93	4	descriptive	descriptive	ADJ
ijtc-1726	93	5	quantitative	quantitative	ADJ
ijtc-1726	93	6	methods	method	NOUN
ijtc-1726	93	7	.	.	PUNCT
ijtc-1726	94	1	this	this	DET
ijtc-1726	94	2	research	research	NOUN
ijtc-1726	94	3	method	method	NOUN
ijtc-1726	94	4	aims	aim	VERB
ijtc-1726	94	5	to	to	PART
ijtc-1726	94	6	objectively	objectively	ADV
ijtc-1726	94	7	analyze	analyze	VERB
ijtc-1726	94	8	and	and	CCONJ
ijtc-1726	94	9	describe	describe	VERB
ijtc-1726	94	10	hospital	hospital	NOUN
ijtc-1726	94	11	financial	financial	ADJ
ijtc-1726	94	12	data	datum	NOUN
ijtc-1726	94	13	based	base	VERB
ijtc-1726	94	14	on	on	ADP
ijtc-1726	94	15	financial	financial	ADJ
ijtc-1726	94	16	ratio	ratio	NOUN
ijtc-1726	94	17	calculations	calculation	NOUN
ijtc-1726	94	18	.	.	PUNCT
ijtc-1726	95	1	this	this	DET
ijtc-1726	95	2	approach	approach	NOUN
ijtc-1726	95	3	is	be	AUX
ijtc-1726	95	4	suitable	suitable	ADJ
ijtc-1726	95	5	for	for	ADP
ijtc-1726	95	6	evaluating	evaluate	VERB
ijtc-1726	95	7	changes	change	NOUN
ijtc-1726	95	8	in	in	ADP
ijtc-1726	95	9	financial	financial	ADJ
ijtc-1726	95	10	performance	performance	NOUN
ijtc-1726	95	11	the	the	DET
ijtc-1726	95	12	covid-19	covid-19	PROPN
ijtc-1726	95	13	epidemic	epidemic	NOUN
ijtc-1726	95	14	utilizing	utilize	VERB
ijtc-1726	95	15	financial	financial	ADJ
ijtc-1726	95	16	statement	statement	NOUN
ijtc-1726	95	17	numbers	number	NOUN
ijtc-1726	95	18	before	before	ADV
ijtc-1726	95	19	and	and	CCONJ
ijtc-1726	95	20	after	after	ADV
ijtc-1726	95	21	.	.	PUNCT
ijtc-1726	96	1	the	the	DET
ijtc-1726	96	2	study	study	NOUN
ijtc-1726	96	3	was	be	AUX
ijtc-1726	96	4	conducted	conduct	VERB
ijtc-1726	96	5	in	in	ADP
ijtc-1726	96	6	jakarta	jakarta	PROPN
ijtc-1726	96	7	city	city	PROPN
ijtc-1726	96	8	,	,	PUNCT
ijtc-1726	96	9	a	a	DET
ijtc-1726	96	10	region	region	NOUN
ijtc-1726	96	11	known	know	VERB
ijtc-1726	96	12	for	for	ADP
ijtc-1726	96	13	its	its	PRON
ijtc-1726	96	14	cultural	cultural	ADJ
ijtc-1726	96	15	diversity	diversity	NOUN
ijtc-1726	96	16	and	and	CCONJ
ijtc-1726	96	17	a	a	DET
ijtc-1726	96	18	blend	blend	NOUN
ijtc-1726	96	19	of	of	ADP
ijtc-1726	96	20	urban	urban	ADJ
ijtc-1726	96	21	and	and	CCONJ
ijtc-1726	96	22	semi	semi	ADJ
ijtc-1726	96	23	-	-	ADJ
ijtc-1726	96	24	urban	urban	ADJ
ijtc-1726	96	25	populations	population	NOUN
ijtc-1726	96	26	.	.	PUNCT
ijtc-1726	97	1	balance	balance	NOUN
ijtc-1726	97	2	sheets	sheet	NOUN
ijtc-1726	97	3	,	,	PUNCT
ijtc-1726	97	4	income	income	NOUN
ijtc-1726	97	5	statements	statement	NOUN
ijtc-1726	97	6	,	,	PUNCT
ijtc-1726	97	7	cash	cash	NOUN
ijtc-1726	97	8	flow	flow	NOUN
ijtc-1726	97	9	statements	statement	NOUN
ijtc-1726	97	10	,	,	PUNCT
ijtc-1726	97	11	and	and	CCONJ
ijtc-1726	97	12	notes	note	NOUN
ijtc-1726	97	13	to	to	ADP
ijtc-1726	97	14	financial	financial	ADJ
ijtc-1726	97	15	statements	statement	NOUN
ijtc-1726	97	16	are	be	AUX
ijtc-1726	97	17	among	among	ADP
ijtc-1726	97	18	the	the	DET
ijtc-1726	97	19	financial	financial	ADJ
ijtc-1726	97	20	statements	statement	NOUN
ijtc-1726	97	21	of	of	ADP
ijtc-1726	97	22	the	the	DET
ijtc-1726	97	23	jakarta	jakarta	PROPN
ijtc-1726	97	24	hospital	hospital	NOUN
ijtc-1726	97	25	that	that	PRON
ijtc-1726	97	26	were	be	AUX
ijtc-1726	97	27	used	use	VERB
ijtc-1726	97	28	as	as	ADP
ijtc-1726	97	29	secondary	secondary	ADJ
ijtc-1726	97	30	data	datum	NOUN
ijtc-1726	97	31	for	for	ADP
ijtc-1726	97	32	this	this	DET
ijtc-1726	97	33	2018	2018	NUM
ijtc-1726	97	34	-	-	SYM
ijtc-1726	97	35	2019	2019	NUM
ijtc-1726	97	36	before	before	ADP
ijtc-1726	97	37	pandemic	pandemic	ADJ
ijtc-1726	97	38	covid-19	covid-19	PROPN
ijtc-1726	97	39	2020	2020	NUM
ijtc-1726	97	40	-	-	SYM
ijtc-1726	97	41	2022	2022	NUM
ijtc-1726	97	42	pandemic	pandemic	ADJ
ijtc-1726	97	43	covid-19	covid-19	PROPN
ijtc-1726	97	44	2023	2023	NUM
ijtc-1726	97	45	-	-	SYM
ijtc-1726	97	46	2024	2024	NUM
ijtc-1726	97	47	after	after	ADP
ijtc-1726	97	48	pandemic	pandemic	ADJ
ijtc-1726	97	49	covid	covid	PROPN
ijtc-1726	97	50	19	19	NUM
ijtc-1726	97	51	1	1	NUM
ijtc-1726	97	52	.	.	PUNCT
ijtc-1726	97	53	profitability	profitability	NOUN
ijtc-1726	97	54	ratio	ratio	NOUN
ijtc-1726	97	55	:	:	PUNCT
ijtc-1726	97	56	roa	roa	PROPN
ijtc-1726	97	57	,	,	PUNCT
ijtc-1726	97	58	roe	roe	PROPN
ijtc-1726	97	59	,	,	PUNCT
ijtc-1726	97	60	npm	npm	PROPN
ijtc-1726	97	61	2	2	NUM
ijtc-1726	97	62	.	.	PUNCT
ijtc-1726	98	1	ratios	ratio	NOUN
ijtc-1726	98	2	liquidity	liquidity	NOUN
ijtc-1726	98	3	:	:	PUNCT
ijtc-1726	98	4	cr	cr	PROPN
ijtc-1726	98	5	,	,	PUNCT
ijtc-1726	98	6	qr	qr	PROPN
ijtc-1726	98	7	.	.	PROPN
ijtc-1726	99	1	3	3	NUM
ijtc-1726	99	2	.	.	X
ijtc-1726	99	3	ratio	ratio	NOUN
ijtc-1726	99	4	leverage	leverage	NOUN
ijtc-1726	99	5	:	:	PUNCT
ijtc-1726	99	6	dar	dar	NOUN
ijtc-1726	99	7	,	,	PUNCT
ijtc-1726	99	8	der	der	ADJ
ijtc-1726	99	9	outcome	outcome	NOUN
ijtc-1726	99	10	hospital	hospital	NOUN
ijtc-1726	99	11	finance	finance	NOUN
ijtc-1726	99	12	report	report	VERB
ijtc-1726	99	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1726	99	14	financial	financial	ADJ
ijtc-1726	99	15	performance	performance	NOUN
ijtc-1726	99	16	of	of	ADP
ijtc-1726	99	17	jakarta	jakarta	PROPN
ijtc-1726	99	18	hospitals	hospital	NOUN
ijtc-1726	99	19	before	before	ADP
ijtc-1726	99	20	and	and	CCONJ
ijtc-1726	99	21	after	after	ADP
ijtc-1726	99	22	the	the	DET
ijtc-1726	99	23	covid-19	covid-19	PROPN
ijtc-1726	99	24	pandemic	pandemic	NOUN
ijtc-1726	99	25	:	:	PUNCT
ijtc-1726	99	26	analysis	analysis	NOUN
ijtc-1726	99	27	of	of	ADP
ijtc-1726	99	28	profitability	profitability	NOUN
ijtc-1726	99	29	,	,	PUNCT
ijtc-1726	99	30	liquidity	liquidity	NOUN
ijtc-1726	99	31	,	,	PUNCT
ijtc-1726	99	32	and	and	CCONJ
ijtc-1726	99	33	leverage	leverage	NOUN
ijtc-1726	99	34	ratios	ratio	NOUN
ijtc-1726	99	35	rorimpandey	rorimpandey	ADJ
ijtc-1726	99	36	,	,	PUNCT
ijtc-1726	99	37	siagian	siagian	ADJ
ijtc-1726	99	38	,	,	PUNCT
ijtc-1726	99	39	and	and	CCONJ
ijtc-1726	99	40	malau	malau	PROPN
ijtc-1726	100	1	6	6	NUM
ijtc-1726	100	2	|	|	ADV
ijtc-1726	100	3	ilomata	ilomata	PROPN
ijtc-1726	100	4	international	international	ADJ
ijtc-1726	100	5	journal	journal	NOUN
ijtc-1726	100	6	of	of	ADP
ijtc-1726	100	7	tax	tax	PROPN
ijtc-1726	100	8	&	&	CCONJ
ijtc-1726	100	9	accounting	accounting	PROPN
ijtc-1726	100	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1726	100	11	study	study	NOUN
ijtc-1726	100	12	prior	prior	ADV
ijtc-1726	100	13	to	to	ADP
ijtc-1726	100	14	the	the	DET
ijtc-1726	100	15	before	before	ADP
ijtc-1726	100	16	covid-19	covid-19	PROPN
ijtc-1726	100	17	pandemic	pandemic	NOUN
ijtc-1726	100	18	in	in	ADP
ijtc-1726	100	19	2018–2019	2018–2019	NUM
ijtc-1726	100	20	and	and	CCONJ
ijtc-1726	100	21	following	follow	VERB
ijtc-1726	100	22	the	the	DET
ijtc-1726	100	23	pandemic	pandemic	NOUN
ijtc-1726	100	24	in	in	ADP
ijtc-1726	100	25	2023	2023	NUM
ijtc-1726	100	26	–	–	PUNCT
ijtc-1726	100	27	2024	2024	NUM
ijtc-1726	100	28	.	.	PUNCT
ijtc-1726	101	1	this	this	DET
ijtc-1726	101	2	secondary	secondary	ADJ
ijtc-1726	101	3	data	datum	NOUN
ijtc-1726	101	4	is	be	AUX
ijtc-1726	101	5	obtained	obtain	VERB
ijtc-1726	101	6	from	from	ADP
ijtc-1726	101	7	published	publish	VERB
ijtc-1726	101	8	sources	source	NOUN
ijtc-1726	101	9	,	,	PUNCT
ijtc-1726	101	10	namely	namely	ADV
ijtc-1726	101	11	the	the	DET
ijtc-1726	101	12	audited	audit	VERB
ijtc-1726	101	13	financial	financial	ADJ
ijtc-1726	101	14	statements	statement	NOUN
ijtc-1726	101	15	of	of	ADP
ijtc-1726	101	16	the	the	DET
ijtc-1726	101	17	jakarta	jakarta	PROPN
ijtc-1726	101	18	hospital	hospital	NOUN
ijtc-1726	101	19	from	from	ADP
ijtc-1726	101	20	2018	2018	NUM
ijtc-1726	101	21	to	to	ADP
ijtc-1726	101	22	2024	2024	NUM
ijtc-1726	101	23	.	.	PUNCT
ijtc-1726	102	1	to	to	PART
ijtc-1726	102	2	evaluate	evaluate	VERB
ijtc-1726	102	3	the	the	DET
ijtc-1726	102	4	financial	financial	ADJ
ijtc-1726	102	5	performance	performance	NOUN
ijtc-1726	102	6	of	of	ADP
ijtc-1726	102	7	jakarta	jakarta	PROPN
ijtc-1726	102	8	hospitals	hospital	NOUN
ijtc-1726	102	9	before	before	ADP
ijtc-1726	102	10	the	the	DET
ijtc-1726	102	11	covid-19	covid-19	PROPN
ijtc-1726	102	12	pandemic	pandemic	NOUN
ijtc-1726	102	13	and	and	CCONJ
ijtc-1726	102	14	after	after	ADP
ijtc-1726	102	15	the	the	DET
ijtc-1726	102	16	covid-19	covid-19	PROPN
ijtc-1726	102	17	pandemic	pandemic	NOUN
ijtc-1726	102	18	,	,	PUNCT
ijtc-1726	102	19	the	the	DET
ijtc-1726	102	20	profitability	profitability	NOUN
ijtc-1726	102	21	ratio	ratio	NOUN
ijtc-1726	102	22	,	,	PUNCT
ijtc-1726	102	23	liquidity	liquidity	NOUN
ijtc-1726	102	24	ratio	ratio	NOUN
ijtc-1726	102	25	,	,	PUNCT
ijtc-1726	102	26	and	and	CCONJ
ijtc-1726	102	27	leverage	leverage	NOUN
ijtc-1726	102	28	ratio	ratio	NOUN
ijtc-1726	102	29	are	be	AUX
ijtc-1726	102	30	needed	need	VERB
ijtc-1726	102	31	.	.	PUNCT
ijtc-1726	103	1	the	the	DET
ijtc-1726	103	2	ability	ability	NOUN
ijtc-1726	103	3	of	of	ADP
ijtc-1726	103	4	the	the	DET
ijtc-1726	103	5	business	business	NOUN
ijtc-1726	103	6	to	to	PART
ijtc-1726	103	7	turn	turn	VERB
ijtc-1726	103	8	a	a	DET
ijtc-1726	103	9	profit	profit	NOUN
ijtc-1726	103	10	from	from	ADP
ijtc-1726	103	11	its	its	PRON
ijtc-1726	103	12	equity	equity	NOUN
ijtc-1726	103	13	and	and	CCONJ
ijtc-1726	103	14	assets	asset	NOUN
ijtc-1726	103	15	is	be	AUX
ijtc-1726	103	16	gauged	gauge	VERB
ijtc-1726	103	17	by	by	ADP
ijtc-1726	103	18	the	the	DET
ijtc-1726	103	19	profitability	profitability	NOUN
ijtc-1726	103	20	ratio	ratio	NOUN
ijtc-1726	103	21	.	.	PUNCT
ijtc-1726	104	1	research	research	NOUN
ijtc-1726	104	2	indicates	indicate	VERB
ijtc-1726	104	3	that	that	SCONJ
ijtc-1726	104	4	stock	stock	NOUN
ijtc-1726	104	5	liquidity	liquidity	NOUN
ijtc-1726	104	6	and	and	CCONJ
ijtc-1726	104	7	overall	overall	ADJ
ijtc-1726	104	8	business	business	NOUN
ijtc-1726	104	9	performance	performance	NOUN
ijtc-1726	104	10	are	be	AUX
ijtc-1726	104	11	positively	positively	ADV
ijtc-1726	104	12	correlated	correlate	VERB
ijtc-1726	104	13	with	with	ADP
ijtc-1726	104	14	profitability	profitability	NOUN
ijtc-1726	104	15	(	(	PUNCT
ijtc-1726	104	16	nisrina	nisrina	PROPN
ijtc-1726	104	17	et	et	PROPN
ijtc-1726	104	18	al	al	PROPN
ijtc-1726	104	19	.	.	PROPN
ijtc-1726	104	20	,	,	PUNCT
ijtc-1726	104	21	2023	2023	NUM
ijtc-1726	104	22	)	)	PUNCT
ijtc-1726	104	23	.	.	PUNCT
ijtc-1726	105	1	to	to	PART
ijtc-1726	105	2	measure	measure	VERB
ijtc-1726	105	3	the	the	DET
ijtc-1726	105	4	profitability	profitability	NOUN
ijtc-1726	105	5	ratio	ratio	NOUN
ijtc-1726	105	6	,	,	PUNCT
ijtc-1726	105	7	four	four	NUM
ijtc-1726	105	8	formulas	formula	NOUN
ijtc-1726	105	9	are	be	AUX
ijtc-1726	105	10	used	use	VERB
ijtc-1726	105	11	,	,	PUNCT
ijtc-1726	105	12	namely	namely	ADV
ijtc-1726	105	13	:	:	PUNCT
ijtc-1726	105	14	roa	roa	PROPN
ijtc-1726	105	15	=	=	NOUN
ijtc-1726	105	16	net	net	ADJ
ijtc-1726	105	17	profit	profit	NOUN
ijtc-1726	105	18	after	after	ADP
ijtc-1726	105	19	tax	tax	NOUN
ijtc-1726	105	20	x	x	SYM
ijtc-1726	105	21	100	100	NUM
ijtc-1726	105	22	%	%	NOUN
ijtc-1726	105	23	total	total	ADJ
ijtc-1726	105	24	asets	aset	NOUN
ijtc-1726	105	25	the	the	DET
ijtc-1726	105	26	ratio	ratio	NOUN
ijtc-1726	105	27	of	of	ADP
ijtc-1726	105	28	the	the	DET
ijtc-1726	105	29	overall	overall	ADJ
ijtc-1726	105	30	assets	asset	NOUN
ijtc-1726	105	31	compared	compare	VERB
ijtc-1726	105	32	to	to	ADP
ijtc-1726	105	33	total	total	ADJ
ijtc-1726	105	34	net	net	ADJ
ijtc-1726	105	35	income	income	NOUN
ijtc-1726	105	36	is	be	AUX
ijtc-1726	105	37	known	know	VERB
ijtc-1726	105	38	as	as	ADP
ijtc-1726	105	39	roa	roa	PROPN
ijtc-1726	105	40	(	(	PUNCT
ijtc-1726	105	41	mahendra	mahendra	PROPN
ijtc-1726	105	42	&	&	CCONJ
ijtc-1726	105	43	nurdiansyah	nurdiansyah	PROPN
ijtc-1726	105	44	,	,	PUNCT
ijtc-1726	105	45	2022	2022	NUM
ijtc-1726	105	46	)	)	PUNCT
ijtc-1726	106	1	roe	roe	NOUN
ijtc-1726	106	2	=	=	SYM
ijtc-1726	106	3	net	net	ADJ
ijtc-1726	106	4	profit	profit	NOUN
ijtc-1726	106	5	after	after	ADP
ijtc-1726	106	6	tax	tax	NOUN
ijtc-1726	106	7	x	x	SYM
ijtc-1726	106	8	100	100	NUM
ijtc-1726	106	9	%	%	NOUN
ijtc-1726	106	10	total	total	ADJ
ijtc-1726	106	11	equity	equity	NOUN
ijtc-1726	106	12	roe	roe	PROPN
ijtc-1726	106	13	is	be	AUX
ijtc-1726	106	14	the	the	DET
ijtc-1726	106	15	net	net	ADJ
ijtc-1726	106	16	profit	profit	NOUN
ijtc-1726	106	17	generated	generate	VERB
ijtc-1726	106	18	from	from	ADP
ijtc-1726	106	19	own	own	ADJ
ijtc-1726	106	20	capital	capital	NOUN
ijtc-1726	106	21	(	(	PUNCT
ijtc-1726	106	22	ganiah	ganiah	PROPN
ijtc-1726	106	23	maulany	maulany	NOUN
ijtc-1726	106	24	,	,	PUNCT
ijtc-1726	106	25	2024	2024	NUM
ijtc-1726	106	26	)	)	PUNCT
ijtc-1726	106	27	npm	npm	NOUN
ijtc-1726	106	28	=	=	SYM
ijtc-1726	106	29	net	net	ADJ
ijtc-1726	106	30	profit	profit	NOUN
ijtc-1726	106	31	after	after	ADP
ijtc-1726	106	32	tax	tax	NOUN
ijtc-1726	106	33	x	x	SYM
ijtc-1726	106	34	100	100	NUM
ijtc-1726	106	35	%	%	NOUN
ijtc-1726	106	36	total	total	ADJ
ijtc-1726	106	37	revenue	revenue	NOUN
ijtc-1726	106	38	npm	npm	PROPN
ijtc-1726	106	39	is	be	AUX
ijtc-1726	106	40	a	a	DET
ijtc-1726	106	41	comparison	comparison	NOUN
ijtc-1726	106	42	of	of	ADP
ijtc-1726	106	43	estimated	estimate	VERB
ijtc-1726	106	44	net	net	ADJ
ijtc-1726	106	45	income	income	NOUN
ijtc-1726	106	46	after	after	ADP
ijtc-1726	106	47	tax	tax	NOUN
ijtc-1726	106	48	with	with	ADP
ijtc-1726	106	49	total	total	ADJ
ijtc-1726	106	50	income	income	NOUN
ijtc-1726	106	51	(	(	PUNCT
ijtc-1726	106	52	mahendra	mahendra	PROPN
ijtc-1726	106	53	&	&	CCONJ
ijtc-1726	106	54	nurdiansyah	nurdiansyah	PROPN
ijtc-1726	106	55	,	,	PUNCT
ijtc-1726	106	56	2022	2022	NUM
ijtc-1726	106	57	)	)	PUNCT
ijtc-1726	106	58	liquidity	liquidity	NOUN
ijtc-1726	106	59	ratio	ratio	NOUN
ijtc-1726	106	60	measured	measure	VERB
ijtc-1726	106	61	by	by	ADP
ijtc-1726	106	62	the	the	DET
ijtc-1726	106	63	following	follow	VERB
ijtc-1726	106	64	formula	formula	NOUN
ijtc-1726	106	65	:	:	PUNCT
ijtc-1726	106	66	current	current	ADJ
ijtc-1726	106	67	ratio	ratio	NOUN
ijtc-1726	106	68	=	=	SYM
ijtc-1726	106	69	current	current	ADJ
ijtc-1726	106	70	assets	asset	NOUN
ijtc-1726	106	71	current	current	ADJ
ijtc-1726	106	72	liabilities	liability	NOUN
ijtc-1726	106	73	a	a	DET
ijtc-1726	106	74	ratio	ratio	NOUN
ijtc-1726	106	75	called	call	VERB
ijtc-1726	106	76	the	the	DET
ijtc-1726	106	77	current	current	ADJ
ijtc-1726	106	78	ratio	ratio	NOUN
ijtc-1726	106	79	is	be	AUX
ijtc-1726	106	80	used	use	VERB
ijtc-1726	106	81	to	to	PART
ijtc-1726	106	82	quantify	quantify	VERB
ijtc-1726	106	83	the	the	DET
ijtc-1726	106	84	short	short	ADJ
ijtc-1726	106	85	-	-	PUNCT
ijtc-1726	106	86	term	term	NOUN
ijtc-1726	106	87	debt	debt	NOUN
ijtc-1726	106	88	of	of	ADP
ijtc-1726	106	89	a	a	DET
ijtc-1726	106	90	business	business	NOUN
ijtc-1726	106	91	(	(	PUNCT
ijtc-1726	106	92	nuryasman	nuryasman	NOUN
ijtc-1726	106	93	mn	mn	PROPN
ijtc-1726	106	94	,	,	PUNCT
ijtc-1726	106	95	2021	2021	NUM
ijtc-1726	106	96	)	)	PUNCT
ijtc-1726	106	97	quick	quick	ADJ
ijtc-1726	106	98	ratio	ratio	NOUN
ijtc-1726	106	99	=	=	SYM
ijtc-1726	106	100	current	current	ADJ
ijtc-1726	106	101	assets	asset	NOUN
ijtc-1726	106	102	inventory	inventory	NOUN
ijtc-1726	106	103	current	current	ADJ
ijtc-1726	106	104	payables	payable	NOUN
ijtc-1726	106	105	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1726	106	106	financial	financial	ADJ
ijtc-1726	106	107	performance	performance	NOUN
ijtc-1726	106	108	of	of	ADP
ijtc-1726	106	109	jakarta	jakarta	PROPN
ijtc-1726	106	110	hospitals	hospital	NOUN
ijtc-1726	106	111	before	before	ADP
ijtc-1726	106	112	and	and	CCONJ
ijtc-1726	106	113	after	after	ADP
ijtc-1726	106	114	the	the	DET
ijtc-1726	106	115	covid-19	covid-19	PROPN
ijtc-1726	106	116	pandemic	pandemic	NOUN
ijtc-1726	106	117	:	:	PUNCT
ijtc-1726	106	118	analysis	analysis	NOUN
ijtc-1726	106	119	of	of	ADP
ijtc-1726	106	120	profitability	profitability	NOUN
ijtc-1726	106	121	,	,	PUNCT
ijtc-1726	106	122	liquidity	liquidity	NOUN
ijtc-1726	106	123	,	,	PUNCT
ijtc-1726	106	124	and	and	CCONJ
ijtc-1726	106	125	leverage	leverage	NOUN
ijtc-1726	106	126	ratios	ratio	NOUN
ijtc-1726	106	127	rorimpandey	rorimpandey	ADJ
ijtc-1726	106	128	,	,	PUNCT
ijtc-1726	106	129	siagian	siagian	ADJ
ijtc-1726	106	130	,	,	PUNCT
ijtc-1726	106	131	and	and	CCONJ
ijtc-1726	106	132	malau	malau	NOUN
ijtc-1726	106	133	7	7	NUM
ijtc-1726	107	1	|	|	ADV
ijtc-1726	107	2	ilomata	ilomata	PROPN
ijtc-1726	107	3	international	international	ADJ
ijtc-1726	107	4	journal	journal	NOUN
ijtc-1726	107	5	of	of	ADP
ijtc-1726	107	6	tax	tax	PROPN
ijtc-1726	107	7	&	&	CCONJ
ijtc-1726	107	8	accounting	account	VERB
ijtc-1726	107	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1726	107	10	the	the	DET
ijtc-1726	107	11	fast	fast	ADJ
ijtc-1726	107	12	ratio	ratio	NOUN
ijtc-1726	107	13	is	be	AUX
ijtc-1726	107	14	a	a	DET
ijtc-1726	107	15	metric	metric	NOUN
ijtc-1726	107	16	for	for	ADP
ijtc-1726	107	17	rapidly	rapidly	ADV
ijtc-1726	107	18	calculating	calculate	VERB
ijtc-1726	107	19	the	the	DET
ijtc-1726	107	20	ratio	ratio	NOUN
ijtc-1726	107	21	of	of	ADP
ijtc-1726	107	22	current	current	ADJ
ijtc-1726	107	23	assets	asset	NOUN
ijtc-1726	107	24	to	to	ADP
ijtc-1726	107	25	short	short	ADJ
ijtc-1726	107	26	-	-	PUNCT
ijtc-1726	107	27	term	term	NOUN
ijtc-1726	107	28	liabilities	liability	NOUN
ijtc-1726	107	29	(	(	PUNCT
ijtc-1726	107	30	nuryasman	nuryasman	NOUN
ijtc-1726	107	31	mn	mn	PROPN
ijtc-1726	107	32	,	,	PUNCT
ijtc-1726	107	33	2021	2021	NUM
ijtc-1726	107	34	)	)	PUNCT
ijtc-1726	107	35	.	.	PUNCT
ijtc-1726	108	1	leverage	leverage	NOUN
ijtc-1726	108	2	ratio	ratio	NOUN
ijtc-1726	108	3	using	use	VERB
ijtc-1726	108	4	the	the	DET
ijtc-1726	108	5	following	follow	VERB
ijtc-1726	108	6	formula	formula	NOUN
ijtc-1726	108	7	:	:	PUNCT
ijtc-1726	108	8	dar	dar	NOUN
ijtc-1726	108	9	=	=	PUNCT
ijtc-1726	108	10	total	total	ADJ
ijtc-1726	108	11	liabilities	liability	NOUN
ijtc-1726	108	12	x	x	SYM
ijtc-1726	108	13	100	100	NUM
ijtc-1726	108	14	%	%	NOUN
ijtc-1726	108	15	total	total	NOUN
ijtc-1726	108	16	aset	aset	VERB
ijtc-1726	108	17	the	the	DET
ijtc-1726	108	18	ratio	ratio	NOUN
ijtc-1726	108	19	of	of	ADP
ijtc-1726	108	20	total	total	ADJ
ijtc-1726	108	21	assets	asset	NOUN
ijtc-1726	108	22	to	to	ADP
ijtc-1726	108	23	total	total	ADJ
ijtc-1726	108	24	liabilities	liability	NOUN
ijtc-1726	108	25	,	,	PUNCT
ijtc-1726	108	26	or	or	CCONJ
ijtc-1726	108	27	dar	dar	NOUN
ijtc-1726	108	28	(	(	PUNCT
ijtc-1726	108	29	ramadhan	ramadhan	PROPN
ijtc-1726	108	30	et	et	PROPN
ijtc-1726	108	31	al	al	PROPN
ijtc-1726	108	32	.	.	PROPN
ijtc-1726	108	33	,	,	PUNCT
ijtc-1726	108	34	2017	2017	NUM
ijtc-1726	108	35	)	)	PUNCT
ijtc-1726	108	36	1	1	NUM
ijtc-1726	108	37	.	.	X
ijtc-1726	109	1	der	der	NOUN
ijtc-1726	109	2	=	=	NOUN
ijtc-1726	109	3	total	total	ADJ
ijtc-1726	109	4	liabilities	liability	NOUN
ijtc-1726	109	5	x	x	SYM
ijtc-1726	109	6	100	100	NUM
ijtc-1726	109	7	%	%	NOUN
ijtc-1726	109	8	total	total	ADJ
ijtc-1726	109	9	equity	equity	NOUN
ijtc-1726	109	10	the	the	DET
ijtc-1726	109	11	ratio	ratio	NOUN
ijtc-1726	109	12	for	for	ADP
ijtc-1726	109	13	all	all	DET
ijtc-1726	109	14	liabilities	liability	NOUN
ijtc-1726	109	15	to	to	PART
ijtc-1726	109	16	overall	overall	ADJ
ijtc-1726	109	17	equity	equity	NOUN
ijtc-1726	109	18	is	be	AUX
ijtc-1726	109	19	known	know	VERB
ijtc-1726	109	20	as	as	ADP
ijtc-1726	109	21	der	der	NOUN
ijtc-1726	109	22	(	(	PUNCT
ijtc-1726	109	23	ramadhan	ramadhan	PROPN
ijtc-1726	109	24	et	et	PROPN
ijtc-1726	109	25	al	al	PROPN
ijtc-1726	109	26	.	.	PROPN
ijtc-1726	109	27	,	,	PUNCT
ijtc-1726	109	28	2017	2017	NUM
ijtc-1726	109	29	)	)	PUNCT
ijtc-1726	109	30	.	.	PUNCT
ijtc-1726	110	1	result	result	NOUN
ijtc-1726	110	2	and	and	CCONJ
ijtc-1726	110	3	discussion	discussion	VERB
ijtc-1726	110	4	the	the	DET
ijtc-1726	110	5	research	research	NOUN
ijtc-1726	110	6	analysis	analysis	NOUN
ijtc-1726	110	7	used	use	VERB
ijtc-1726	110	8	the	the	DET
ijtc-1726	110	9	annual	annual	ADJ
ijtc-1726	110	10	financial	financial	ADJ
ijtc-1726	110	11	statements	statement	NOUN
ijtc-1726	110	12	of	of	ADP
ijtc-1726	110	13	jakarta	jakarta	PROPN
ijtc-1726	110	14	hospitals	hospital	NOUN
ijtc-1726	110	15	from	from	ADP
ijtc-1726	110	16	2018	2018	NUM
ijtc-1726	110	17	to	to	ADP
ijtc-1726	110	18	2024	2024	NUM
ijtc-1726	110	19	to	to	PART
ijtc-1726	110	20	use	use	VERB
ijtc-1726	110	21	ratios	ratio	NOUN
ijtc-1726	110	22	to	to	PART
ijtc-1726	110	23	analyze	analyze	VERB
ijtc-1726	110	24	financial	financial	ADJ
ijtc-1726	110	25	performance	performance	NOUN
ijtc-1726	110	26	prior	prior	ADV
ijtc-1726	110	27	to	to	ADP
ijtc-1726	110	28	and	and	CCONJ
ijtc-1726	110	29	following	follow	VERB
ijtc-1726	110	30	the	the	DET
ijtc-1726	110	31	covid-19	covid-19	PROPN
ijtc-1726	110	32	.	.	PUNCT
ijtc-1726	110	33	table	table	NOUN
ijtc-1726	110	34	1	1	NUM
ijtc-1726	110	35	.	.	PUNCT
ijtc-1726	111	1	jakarta	jakarta	PROPN
ijtc-1726	111	2	hospital	hospital	PROPN
ijtc-1726	111	3	ratio	ratio	PROPN
ijtc-1726	111	4	data	data	PROPN
ijtc-1726	111	5	rasio	rasio	PROPN
ijtc-1726	111	6	year	year	NOUN
ijtc-1726	111	7	2018	2018	NUM
ijtc-1726	111	8	2019	2019	NUM
ijtc-1726	111	9	2020	2020	NUM
ijtc-1726	111	10	2021	2021	NUM
ijtc-1726	111	11	2022	2022	NUM
ijtc-1726	111	12	2023	2023	NUM
ijtc-1726	111	13	2024	2024	NUM
ijtc-1726	111	14	roa	roa	NOUN
ijtc-1726	111	15	9	9	NUM
ijtc-1726	111	16	%	%	NOUN
ijtc-1726	111	17	8	8	NUM
ijtc-1726	111	18	%	%	NOUN
ijtc-1726	111	19	-9	-9	INTJ
ijtc-1726	111	20	%	%	NOUN
ijtc-1726	111	21	26	26	NUM
ijtc-1726	111	22	%	%	NOUN
ijtc-1726	111	23	18	18	NUM
ijtc-1726	111	24	%	%	NOUN
ijtc-1726	111	25	14	14	NUM
ijtc-1726	111	26	%	%	NOUN
ijtc-1726	111	27	15	15	NUM
ijtc-1726	111	28	%	%	NOUN
ijtc-1726	111	29	roe	roe	NOUN
ijtc-1726	111	30	21	21	NUM
ijtc-1726	111	31	%	%	NOUN
ijtc-1726	111	32	16	16	NUM
ijtc-1726	111	33	%	%	NOUN
ijtc-1726	111	34	-22	-22	SYM
ijtc-1726	111	35	%	%	NOUN
ijtc-1726	111	36	56	56	NUM
ijtc-1726	111	37	%	%	NOUN
ijtc-1726	111	38	25	25	NUM
ijtc-1726	111	39	%	%	NOUN
ijtc-1726	111	40	16	16	NUM
ijtc-1726	111	41	%	%	NOUN
ijtc-1726	111	42	18	18	NUM
ijtc-1726	111	43	%	%	NOUN
ijtc-1726	111	44	npm	npm	NOUN
ijtc-1726	111	45	3	3	NUM
ijtc-1726	111	46	%	%	NOUN
ijtc-1726	111	47	3	3	NUM
ijtc-1726	111	48	%	%	NOUN
ijtc-1726	112	1	-4	-4	INTJ
ijtc-1726	112	2	%	%	NOUN
ijtc-1726	112	3	17	17	NUM
ijtc-1726	112	4	%	%	NOUN
ijtc-1726	112	5	11	11	NUM
ijtc-1726	112	6	%	%	NOUN
ijtc-1726	112	7	8	8	NUM
ijtc-1726	112	8	%	%	NOUN
ijtc-1726	112	9	8	8	NUM
ijtc-1726	112	10	%	%	NOUN
ijtc-1726	112	11	cr	cr	ADP
ijtc-1726	112	12	2.2	2.2	NUM
ijtc-1726	112	13	2.4	2.4	NUM
ijtc-1726	112	14	1.9	1.9	NUM
ijtc-1726	112	15	1.9	1.9	NUM
ijtc-1726	112	16	4.6	4.6	NUM
ijtc-1726	112	17	12.0	12.0	NUM
ijtc-1726	112	18	9.8	9.8	NUM
ijtc-1726	112	19	qr	qr	NOUN
ijtc-1726	112	20	2.0	2.0	NUM
ijtc-1726	112	21	2.1	2.1	NUM
ijtc-1726	112	22	1.7	1.7	NUM
ijtc-1726	112	23	1.8	1.8	NUM
ijtc-1726	112	24	4.4	4.4	NUM
ijtc-1726	112	25	11.5	11.5	NUM
ijtc-1726	112	26	9.5	9.5	NUM
ijtc-1726	112	27	dar	dar	NOUN
ijtc-1726	112	28	56	56	NUM
ijtc-1726	112	29	%	%	NOUN
ijtc-1726	112	30	49	49	NUM
ijtc-1726	112	31	%	%	NOUN
ijtc-1726	113	1	58	58	NUM
ijtc-1726	113	2	%	%	NOUN
ijtc-1726	113	3	53	53	NUM
ijtc-1726	113	4	%	%	NOUN
ijtc-1726	113	5	28	28	NUM
ijtc-1726	113	6	%	%	NOUN
ijtc-1726	113	7	16	16	NUM
ijtc-1726	113	8	%	%	NOUN
ijtc-1726	113	9	18	18	NUM
ijtc-1726	113	10	%	%	NOUN
ijtc-1726	113	11	der	der	NOUN
ijtc-1726	113	12	127	127	NUM
ijtc-1726	113	13	%	%	NOUN
ijtc-1726	113	14	97	97	NUM
ijtc-1726	113	15	%	%	NOUN
ijtc-1726	113	16	136	136	NUM
ijtc-1726	113	17	%	%	NOUN
ijtc-1726	113	18	114	114	NUM
ijtc-1726	113	19	%	%	NOUN
ijtc-1726	113	20	39	39	NUM
ijtc-1726	113	21	%	%	NOUN
ijtc-1726	113	22	19	19	NUM
ijtc-1726	113	23	%	%	NOUN
ijtc-1726	113	24	21	21	NUM
ijtc-1726	113	25	%	%	NOUN
ijtc-1726	113	26	in	in	ADP
ijtc-1726	113	27	table	table	NOUN
ijtc-1726	113	28	1	1	NUM
ijtc-1726	113	29	,	,	PUNCT
ijtc-1726	113	30	the	the	DET
ijtc-1726	113	31	hospital	hospital	NOUN
ijtc-1726	113	32	's	's	PART
ijtc-1726	113	33	financial	financial	ADJ
ijtc-1726	113	34	ratio	ratio	NOUN
ijtc-1726	113	35	values	value	NOUN
ijtc-1726	113	36	compare	compare	VERB
ijtc-1726	113	37	data	datum	NOUN
ijtc-1726	113	38	from	from	ADP
ijtc-1726	113	39	2018	2018	NUM
ijtc-1726	113	40	to	to	ADP
ijtc-1726	113	41	2024	2024	NUM
ijtc-1726	113	42	before	before	ADP
ijtc-1726	113	43	covid	covid	PROPN
ijtc-1726	113	44	19	19	NUM
ijtc-1726	113	45	,	,	PUNCT
ijtc-1726	113	46	during	during	ADP
ijtc-1726	113	47	covid-19	covid-19	PROPN
ijtc-1726	113	48	19	19	NUM
ijtc-1726	113	49	,	,	PUNCT
ijtc-1726	113	50	and	and	CCONJ
ijtc-1726	113	51	after	after	ADP
ijtc-1726	113	52	covid	covid	PROPN
ijtc-1726	113	53	19	19	NUM
ijtc-1726	113	54	.	.	PUNCT
ijtc-1726	114	1	it	it	PRON
ijtc-1726	114	2	is	be	AUX
ijtc-1726	114	3	made	make	VERB
ijtc-1726	114	4	based	base	VERB
ijtc-1726	114	5	on	on	ADP
ijtc-1726	114	6	3	3	NUM
ijtc-1726	114	7	main	main	ADJ
ijtc-1726	114	8	ratios	ratio	NOUN
ijtc-1726	114	9	,	,	PUNCT
ijtc-1726	114	10	namely	namely	ADV
ijtc-1726	114	11	profitability	profitability	NOUN
ijtc-1726	114	12	ratios	ratio	NOUN
ijtc-1726	114	13	consisting	consist	VERB
ijtc-1726	114	14	of	of	ADP
ijtc-1726	114	15	roa	roa	PROPN
ijtc-1726	114	16	,	,	PUNCT
ijtc-1726	114	17	roe	roe	NOUN
ijtc-1726	114	18	,	,	PUNCT
ijtc-1726	114	19	and	and	CCONJ
ijtc-1726	114	20	npm	npm	PROPN
ijtc-1726	114	21	.	.	PUNCT
ijtc-1726	115	1	the	the	DET
ijtc-1726	115	2	quik	quik	PROPN
ijtc-1726	115	3	ratio	ratio	NOUN
ijtc-1726	115	4	and	and	CCONJ
ijtc-1726	115	5	current	current	ADJ
ijtc-1726	115	6	ratio	ratio	NOUN
ijtc-1726	115	7	make	make	VERB
ijtc-1726	115	8	up	up	ADP
ijtc-1726	115	9	the	the	DET
ijtc-1726	115	10	ratio	ratio	NOUN
ijtc-1726	115	11	.	.	PUNCT
ijtc-1726	116	1	the	the	DET
ijtc-1726	116	2	leverage	leverage	NOUN
ijtc-1726	116	3	ratio	ratio	NOUN
ijtc-1726	116	4	is	be	AUX
ijtc-1726	116	5	used	use	VERB
ijtc-1726	116	6	to	to	PART
ijtc-1726	116	7	assess	assess	VERB
ijtc-1726	116	8	the	the	DET
ijtc-1726	116	9	extent	extent	NOUN
ijtc-1726	116	10	to	to	PART
ijtc-1726	116	11	which	which	PRON
ijtc-1726	116	12	the	the	DET
ijtc-1726	116	13	business	business	NOUN
ijtc-1726	116	14	relies	rely	VERB
ijtc-1726	116	15	on	on	ADP
ijtc-1726	116	16	debt	debt	NOUN
ijtc-1726	116	17	to	to	PART
ijtc-1726	116	18	fund	fund	VERB
ijtc-1726	116	19	its	its	PRON
ijtc-1726	116	20	operations	operation	NOUN
ijtc-1726	116	21	and	and	CCONJ
ijtc-1726	116	22	investments	investment	NOUN
ijtc-1726	116	23	,	,	PUNCT
ijtc-1726	116	24	which	which	PRON
ijtc-1726	116	25	include	include	VERB
ijtc-1726	116	26	der	der	NOUN
ijtc-1726	116	27	and	and	CCONJ
ijtc-1726	116	28	dar	dar	PROPN
ijtc-1726	116	29	.	.	PROPN
ijtc-1726	117	1	from	from	ADP
ijtc-1726	117	2	the	the	DET
ijtc-1726	117	3	data	datum	NOUN
ijtc-1726	117	4	shown	show	VERB
ijtc-1726	117	5	,	,	PUNCT
ijtc-1726	117	6	the	the	DET
ijtc-1726	117	7	data	data	NOUN
ijtc-1726	117	8	fluctuates	fluctuate	VERB
ijtc-1726	117	9	every	every	DET
ijtc-1726	117	10	year	year	NOUN
ijtc-1726	117	11	.	.	PUNCT
ijtc-1726	118	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1726	118	2	financial	financial	ADJ
ijtc-1726	118	3	performance	performance	NOUN
ijtc-1726	118	4	of	of	ADP
ijtc-1726	118	5	jakarta	jakarta	PROPN
ijtc-1726	118	6	hospitals	hospital	NOUN
ijtc-1726	118	7	before	before	ADP
ijtc-1726	118	8	and	and	CCONJ
ijtc-1726	118	9	after	after	ADP
ijtc-1726	118	10	the	the	DET
ijtc-1726	118	11	covid-19	covid-19	PROPN
ijtc-1726	118	12	pandemic	pandemic	NOUN
ijtc-1726	118	13	:	:	PUNCT
ijtc-1726	118	14	analysis	analysis	NOUN
ijtc-1726	118	15	of	of	ADP
ijtc-1726	118	16	profitability	profitability	NOUN
ijtc-1726	118	17	,	,	PUNCT
ijtc-1726	118	18	liquidity	liquidity	NOUN
ijtc-1726	118	19	,	,	PUNCT
ijtc-1726	118	20	and	and	CCONJ
ijtc-1726	118	21	leverage	leverage	NOUN
ijtc-1726	118	22	ratios	ratio	NOUN
ijtc-1726	118	23	rorimpandey	rorimpandey	ADJ
ijtc-1726	118	24	,	,	PUNCT
ijtc-1726	118	25	siagian	siagian	ADJ
ijtc-1726	118	26	,	,	PUNCT
ijtc-1726	118	27	and	and	CCONJ
ijtc-1726	118	28	malau	malau	PROPN
ijtc-1726	118	29	8	8	NUM
ijtc-1726	119	1	|	|	ADV
ijtc-1726	119	2	ilomata	ilomata	PROPN
ijtc-1726	119	3	international	international	ADJ
ijtc-1726	119	4	journal	journal	NOUN
ijtc-1726	119	5	of	of	ADP
ijtc-1726	119	6	tax	tax	PROPN
ijtc-1726	119	7	&	&	CCONJ
ijtc-1726	119	8	accounting	account	VERB
ijtc-1726	119	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1726	119	10	ratio	ratio	NOUN
ijtc-1726	119	11	before	before	ADP
ijtc-1726	119	12	pandemic	pandemic	ADJ
ijtc-1726	119	13	covid-19	covid-19	PROPN
ijtc-1726	119	14	pandemic	pandemic	ADJ
ijtc-1726	119	15	covid-19	covid-19	PROPN
ijtc-1726	119	16	before	before	ADP
ijtc-1726	119	17	vs	vs	ADP
ijtc-1726	119	18	during	during	ADP
ijtc-1726	119	19	pandemic	pandemic	ADJ
ijtc-1726	119	20	covid19	covid19	NOUN
ijtc-1726	119	21	after	after	ADP
ijtc-1726	119	22	pandemic	pandemic	ADJ
ijtc-1726	119	23	covid-19	covid-19	PROPN
ijtc-1726	119	24	before	before	ADP
ijtc-1726	119	25	vs	vs	ADP
ijtc-1726	119	26	after	after	ADP
ijtc-1726	119	27	pandemic	pandemic	ADJ
ijtc-1726	119	28	covid	covid	PROPN
ijtc-1726	119	29	19	19	NUM
ijtc-1726	119	30	average	average	ADJ
ijtc-1726	119	31	20182019	20182019	NUM
ijtc-1726	119	32	average	average	ADJ
ijtc-1726	119	33	2020	2020	NUM
ijtc-1726	119	34	-	-	SYM
ijtc-1726	119	35	2022	2022	NUM
ijtc-1726	119	36	growth	growth	NOUN
ijtc-1726	119	37	average	average	ADJ
ijtc-1726	119	38	2023	2023	NUM
ijtc-1726	119	39	-	-	SYM
ijtc-1726	119	40	2024	2024	NUM
ijtc-1726	119	41	growth	growth	NOUN
ijtc-1726	119	42	roa	roa	NOUN
ijtc-1726	119	43	9	9	NUM
ijtc-1726	119	44	%	%	NOUN
ijtc-1726	119	45	12	12	NUM
ijtc-1726	119	46	%	%	NOUN
ijtc-1726	119	47	33	33	NUM
ijtc-1726	119	48	%	%	NOUN
ijtc-1726	119	49	14	14	NUM
ijtc-1726	119	50	%	%	NOUN
ijtc-1726	119	51	63	63	NUM
ijtc-1726	119	52	%	%	NOUN
ijtc-1726	119	53	roe	roe	NOUN
ijtc-1726	119	54	18	18	NUM
ijtc-1726	119	55	%	%	NOUN
ijtc-1726	119	56	20	20	NUM
ijtc-1726	119	57	%	%	NOUN
ijtc-1726	119	58	6	6	NUM
ijtc-1726	119	59	%	%	NOUN
ijtc-1726	119	60	17	17	NUM
ijtc-1726	119	61	%	%	NOUN
ijtc-1726	119	62	-8	-8	NUM
ijtc-1726	119	63	%	%	NOUN
ijtc-1726	119	64	npm	npm	NOUN
ijtc-1726	119	65	3	3	NUM
ijtc-1726	119	66	%	%	NOUN
ijtc-1726	119	67	8	8	NUM
ijtc-1726	119	68	%	%	NOUN
ijtc-1726	119	69	146	146	NUM
ijtc-1726	119	70	%	%	NOUN
ijtc-1726	119	71	8	8	NUM
ijtc-1726	119	72	%	%	NOUN
ijtc-1726	119	73	158	158	NUM
ijtc-1726	119	74	%	%	NOUN
ijtc-1726	119	75	cr	cr	ADP
ijtc-1726	119	76	2.3	2.3	NUM
ijtc-1726	119	77	2.8	2.8	NUM
ijtc-1726	119	78	22	22	NUM
ijtc-1726	119	79	%	%	NOUN
ijtc-1726	119	80	10.9	10.9	NUM
ijtc-1726	119	81	378	378	NUM
ijtc-1726	119	82	%	%	NOUN
ijtc-1726	119	83	qr	qr	NOUN
ijtc-1726	119	84	2.1	2.1	NUM
ijtc-1726	119	85	2.6	2.6	NUM
ijtc-1726	119	86	27	27	NUM
ijtc-1726	119	87	%	%	NOUN
ijtc-1726	119	88	10.5	10.5	NUM
ijtc-1726	119	89	408	408	NUM
ijtc-1726	119	90	%	%	NOUN
ijtc-1726	119	91	dar	dar	NOUN
ijtc-1726	119	92	53	53	NUM
ijtc-1726	119	93	%	%	NOUN
ijtc-1726	119	94	46	46	NUM
ijtc-1726	119	95	%	%	NOUN
ijtc-1726	119	96	-12	-12	NOUN
ijtc-1726	119	97	%	%	NOUN
ijtc-1726	119	98	17	17	NUM
ijtc-1726	119	99	%	%	NOUN
ijtc-1726	119	100	-68	-68	NUM
ijtc-1726	119	101	%	%	NOUN
ijtc-1726	119	102	der	der	NOUN
ijtc-1726	119	103	112	112	NUM
ijtc-1726	119	104	%	%	NOUN
ijtc-1726	119	105	96	96	NUM
ijtc-1726	119	106	%	%	NOUN
ijtc-1726	119	107	-14	-14	NUM
ijtc-1726	119	108	%	%	NOUN
ijtc-1726	119	109	20	20	NUM
ijtc-1726	119	110	%	%	NOUN
ijtc-1726	119	111	-82	-82	NUM
ijtc-1726	119	112	%	%	NOUN
ijtc-1726	119	113	table	table	NOUN
ijtc-1726	119	114	2	2	NUM
ijtc-1726	119	115	shows	show	VERB
ijtc-1726	119	116	the	the	DET
ijtc-1726	119	117	financial	financial	ADJ
ijtc-1726	119	118	ratios	ratio	NOUN
ijtc-1726	119	119	prior	prior	ADV
ijtc-1726	119	120	to	to	ADP
ijtc-1726	119	121	,	,	PUNCT
ijtc-1726	119	122	during	during	ADP
ijtc-1726	119	123	,	,	PUNCT
ijtc-1726	119	124	and	and	CCONJ
ijtc-1726	119	125	following	follow	VERB
ijtc-1726	119	126	the	the	DET
ijtc-1726	119	127	covid-19	covid-19	PROPN
ijtc-1726	119	128	,	,	PUNCT
ijtc-1726	119	129	demonstrating	demonstrate	VERB
ijtc-1726	119	130	notable	notable	ADJ
ijtc-1726	119	131	shifts	shift	NOUN
ijtc-1726	119	132	in	in	ADP
ijtc-1726	119	133	the	the	DET
ijtc-1726	119	134	performance	performance	NOUN
ijtc-1726	119	135	of	of	ADP
ijtc-1726	119	136	the	the	DET
ijtc-1726	119	137	company	company	NOUN
ijtc-1726	119	138	.	.	PUNCT
ijtc-1726	120	1	before	before	ADP
ijtc-1726	120	2	the	the	DET
ijtc-1726	120	3	pandemic	pandemic	ADJ
ijtc-1726	120	4	(	(	PUNCT
ijtc-1726	120	5	2018	2018	NUM
ijtc-1726	120	6	-	-	SYM
ijtc-1726	120	7	2019	2019	NUM
ijtc-1726	120	8	)	)	PUNCT
ijtc-1726	120	9	,	,	PUNCT
ijtc-1726	120	10	the	the	DET
ijtc-1726	120	11	average	average	ADJ
ijtc-1726	120	12	return	return	NOUN
ijtc-1726	120	13	on	on	ADP
ijtc-1726	120	14	assets	asset	NOUN
ijtc-1726	120	15	(	(	PUNCT
ijtc-1726	120	16	roa	roa	NOUN
ijtc-1726	120	17	)	)	PUNCT
ijtc-1726	120	18	was	be	AUX
ijtc-1726	120	19	9	9	NUM
ijtc-1726	120	20	%	%	NOUN
ijtc-1726	120	21	,	,	PUNCT
ijtc-1726	120	22	which	which	PRON
ijtc-1726	120	23	increased	increase	VERB
ijtc-1726	120	24	to	to	ADP
ijtc-1726	120	25	12	12	NUM
ijtc-1726	120	26	%	%	NOUN
ijtc-1726	120	27	during	during	ADP
ijtc-1726	120	28	the	the	DET
ijtc-1726	120	29	pandemic	pandemic	ADJ
ijtc-1726	120	30	(	(	PUNCT
ijtc-1726	120	31	2020	2020	NUM
ijtc-1726	120	32	-	-	SYM
ijtc-1726	120	33	2022	2022	NUM
ijtc-1726	120	34	)	)	PUNCT
ijtc-1726	120	35	,	,	PUNCT
ijtc-1726	120	36	recording	record	VERB
ijtc-1726	120	37	a	a	DET
ijtc-1726	120	38	growth	growth	NOUN
ijtc-1726	120	39	of	of	ADP
ijtc-1726	120	40	33	33	NUM
ijtc-1726	120	41	%	%	NOUN
ijtc-1726	120	42	.	.	PUNCT
ijtc-1726	121	1	but	but	CCONJ
ijtc-1726	121	2	following	follow	VERB
ijtc-1726	121	3	the	the	DET
ijtc-1726	121	4	pandemic	pandemic	ADJ
ijtc-1726	121	5	(	(	PUNCT
ijtc-1726	121	6	2023–2024	2023–2024	NUM
ijtc-1726	121	7	)	)	PUNCT
ijtc-1726	121	8	,	,	PUNCT
ijtc-1726	121	9	roa	roa	PROPN
ijtc-1726	121	10	rose	rise	VERB
ijtc-1726	121	11	even	even	ADV
ijtc-1726	121	12	more	more	ADV
ijtc-1726	121	13	to	to	PART
ijtc-1726	121	14	14	14	NUM
ijtc-1726	121	15	%	%	NOUN
ijtc-1726	121	16	,	,	PUNCT
ijtc-1726	121	17	indicating	indicate	VERB
ijtc-1726	121	18	a	a	DET
ijtc-1726	121	19	63	63	NUM
ijtc-1726	121	20	%	%	NOUN
ijtc-1726	121	21	rise	rise	NOUN
ijtc-1726	121	22	over	over	ADP
ijtc-1726	121	23	the	the	DET
ijtc-1726	121	24	pre	pre	ADJ
ijtc-1726	121	25	-	-	ADJ
ijtc-1726	121	26	pandemic	pandemic	ADJ
ijtc-1726	121	27	period	period	NOUN
ijtc-1726	121	28	.	.	PUNCT
ijtc-1726	122	1	meanwhile	meanwhile	ADV
ijtc-1726	122	2	,	,	PUNCT
ijtc-1726	122	3	the	the	DET
ijtc-1726	122	4	average	average	ADJ
ijtc-1726	122	5	return	return	NOUN
ijtc-1726	122	6	on	on	ADP
ijtc-1726	122	7	equity	equity	NOUN
ijtc-1726	122	8	(	(	PUNCT
ijtc-1726	122	9	roe	roe	PROPN
ijtc-1726	122	10	)	)	PUNCT
ijtc-1726	122	11	before	before	SCONJ
ijtc-1726	122	12	the	the	DET
ijtc-1726	122	13	pandemic	pandemic	NOUN
ijtc-1726	122	14	was	be	AUX
ijtc-1726	122	15	18	18	NUM
ijtc-1726	122	16	%	%	NOUN
ijtc-1726	122	17	,	,	PUNCT
ijtc-1726	122	18	increasing	increase	VERB
ijtc-1726	122	19	to	to	ADP
ijtc-1726	122	20	20	20	NUM
ijtc-1726	122	21	%	%	NOUN
ijtc-1726	122	22	during	during	ADP
ijtc-1726	122	23	the	the	DET
ijtc-1726	122	24	pandemic	pandemic	ADJ
ijtc-1726	122	25	,	,	PUNCT
ijtc-1726	122	26	or	or	CCONJ
ijtc-1726	122	27	a	a	DET
ijtc-1726	122	28	growth	growth	NOUN
ijtc-1726	122	29	of	of	ADP
ijtc-1726	122	30	6	6	NUM
ijtc-1726	122	31	%	%	NOUN
ijtc-1726	122	32	.	.	PUNCT
ijtc-1726	123	1	however	however	ADV
ijtc-1726	123	2	,	,	PUNCT
ijtc-1726	123	3	roe	roe	PROPN
ijtc-1726	123	4	decreased	decrease	VERB
ijtc-1726	123	5	to	to	ADP
ijtc-1726	123	6	14	14	NUM
ijtc-1726	123	7	%	%	NOUN
ijtc-1726	123	8	after	after	ADP
ijtc-1726	123	9	the	the	DET
ijtc-1726	123	10	pandemic	pandemic	NOUN
ijtc-1726	123	11	,	,	PUNCT
ijtc-1726	123	12	registering	register	VERB
ijtc-1726	123	13	a	a	DET
ijtc-1726	123	14	decline	decline	NOUN
ijtc-1726	123	15	of	of	ADP
ijtc-1726	123	16	8	8	NUM
ijtc-1726	123	17	%	%	NOUN
ijtc-1726	123	18	compared	compare	VERB
ijtc-1726	123	19	to	to	ADP
ijtc-1726	123	20	the	the	DET
ijtc-1726	123	21	pre	pre	ADJ
ijtc-1726	123	22	-	-	ADJ
ijtc-1726	123	23	pandemic	pandemic	ADJ
ijtc-1726	123	24	period	period	NOUN
ijtc-1726	123	25	.	.	PUNCT
ijtc-1726	124	1	net	net	ADJ
ijtc-1726	124	2	profit	profit	NOUN
ijtc-1726	124	3	margin	margin	NOUN
ijtc-1726	124	4	(	(	PUNCT
ijtc-1726	124	5	npm	npm	PROPN
ijtc-1726	124	6	)	)	PUNCT
ijtc-1726	124	7	showed	show	VERB
ijtc-1726	124	8	a	a	DET
ijtc-1726	124	9	significant	significant	ADJ
ijtc-1726	124	10	increase	increase	NOUN
ijtc-1726	124	11	,	,	PUNCT
ijtc-1726	124	12	from	from	ADP
ijtc-1726	124	13	3	3	NUM
ijtc-1726	124	14	%	%	NOUN
ijtc-1726	124	15	before	before	ADP
ijtc-1726	124	16	the	the	DET
ijtc-1726	124	17	pandemic	pandemic	ADJ
ijtc-1726	124	18	to	to	PART
ijtc-1726	124	19	8	8	NUM
ijtc-1726	124	20	%	%	NOUN
ijtc-1726	124	21	during	during	ADP
ijtc-1726	124	22	the	the	DET
ijtc-1726	124	23	pandemic	pandemic	ADJ
ijtc-1726	124	24	,	,	PUNCT
ijtc-1726	124	25	or	or	CCONJ
ijtc-1726	124	26	a	a	DET
ijtc-1726	124	27	growth	growth	NOUN
ijtc-1726	124	28	of	of	ADP
ijtc-1726	124	29	146	146	NUM
ijtc-1726	124	30	%	%	NOUN
ijtc-1726	124	31	,	,	PUNCT
ijtc-1726	124	32	and	and	CCONJ
ijtc-1726	124	33	remained	remain	VERB
ijtc-1726	124	34	at	at	ADP
ijtc-1726	124	35	8	8	NUM
ijtc-1726	124	36	%	%	NOUN
ijtc-1726	124	37	after	after	ADP
ijtc-1726	124	38	the	the	DET
ijtc-1726	124	39	pandemic	pandemic	NOUN
ijtc-1726	124	40	,	,	PUNCT
ijtc-1726	124	41	showing	show	VERB
ijtc-1726	124	42	a	a	DET
ijtc-1726	124	43	total	total	ADJ
ijtc-1726	124	44	increase	increase	NOUN
ijtc-1726	124	45	of	of	ADP
ijtc-1726	124	46	158	158	NUM
ijtc-1726	124	47	%	%	NOUN
ijtc-1726	124	48	compared	compare	VERB
ijtc-1726	124	49	to	to	ADP
ijtc-1726	124	50	the	the	DET
ijtc-1726	124	51	period	period	NOUN
ijtc-1726	124	52	before	before	ADP
ijtc-1726	124	53	the	the	DET
ijtc-1726	124	54	pandemic	pandemic	NOUN
ijtc-1726	124	55	.	.	PUNCT
ijtc-1726	125	1	regarding	regard	VERB
ijtc-1726	125	2	liquidity	liquidity	NOUN
ijtc-1726	125	3	,	,	PUNCT
ijtc-1726	125	4	the	the	DET
ijtc-1726	125	5	current	current	ADJ
ijtc-1726	125	6	ratio	ratio	NOUN
ijtc-1726	125	7	and	and	CCONJ
ijtc-1726	125	8	quick	quick	ADJ
ijtc-1726	125	9	ratio	ratio	NOUN
ijtc-1726	125	10	showed	show	VERB
ijtc-1726	125	11	a	a	DET
ijtc-1726	125	12	substantial	substantial	ADJ
ijtc-1726	125	13	increase	increase	NOUN
ijtc-1726	125	14	.	.	PUNCT
ijtc-1726	126	1	the	the	DET
ijtc-1726	126	2	average	average	ADJ
ijtc-1726	126	3	current	current	ADJ
ijtc-1726	126	4	ratio	ratio	NOUN
ijtc-1726	126	5	increased	increase	VERB
ijtc-1726	126	6	from	from	ADP
ijtc-1726	126	7	2.3	2.3	NUM
ijtc-1726	126	8	before	before	ADP
ijtc-1726	126	9	the	the	DET
ijtc-1726	126	10	pandemic	pandemic	NOUN
ijtc-1726	126	11	to	to	ADP
ijtc-1726	126	12	2.8	2.8	NUM
ijtc-1726	126	13	during	during	ADP
ijtc-1726	126	14	the	the	DET
ijtc-1726	126	15	pandemic	pandemic	ADJ
ijtc-1726	126	16	and	and	CCONJ
ijtc-1726	126	17	further	far	ADV
ijtc-1726	126	18	to	to	ADP
ijtc-1726	126	19	10.9	10.9	NUM
ijtc-1726	126	20	after	after	ADP
ijtc-1726	126	21	the	the	DET
ijtc-1726	126	22	pandemic	pandemic	NOUN
ijtc-1726	126	23	,	,	PUNCT
ijtc-1726	126	24	registering	register	VERB
ijtc-1726	126	25	an	an	DET
ijtc-1726	126	26	increase	increase	NOUN
ijtc-1726	126	27	of	of	ADP
ijtc-1726	126	28	378	378	NUM
ijtc-1726	126	29	%	%	NOUN
ijtc-1726	126	30	compared	compare	VERB
ijtc-1726	126	31	to	to	ADP
ijtc-1726	126	32	the	the	DET
ijtc-1726	126	33	pre	pre	ADJ
ijtc-1726	126	34	-	-	ADJ
ijtc-1726	126	35	pandemic	pandemic	ADJ
ijtc-1726	126	36	period	period	NOUN
ijtc-1726	126	37	.	.	PUNCT
ijtc-1726	127	1	the	the	DET
ijtc-1726	127	2	quick	quick	ADJ
ijtc-1726	127	3	ratio	ratio	NOUN
ijtc-1726	127	4	also	also	ADV
ijtc-1726	127	5	increased	increase	VERB
ijtc-1726	127	6	from	from	ADP
ijtc-1726	127	7	2.1	2.1	NUM
ijtc-1726	127	8	to	to	ADP
ijtc-1726	127	9	2.6	2.6	NUM
ijtc-1726	127	10	during	during	ADP
ijtc-1726	127	11	the	the	DET
ijtc-1726	127	12	pandemic	pandemic	NOUN
ijtc-1726	127	13	and	and	CCONJ
ijtc-1726	127	14	to	to	ADP
ijtc-1726	127	15	10.5	10.5	NUM
ijtc-1726	127	16	after	after	ADP
ijtc-1726	127	17	the	the	DET
ijtc-1726	127	18	pandemic	pandemic	NOUN
ijtc-1726	127	19	,	,	PUNCT
ijtc-1726	127	20	showing	show	VERB
ijtc-1726	127	21	an	an	DET
ijtc-1726	127	22	increase	increase	NOUN
ijtc-1726	127	23	of	of	ADP
ijtc-1726	127	24	408	408	NUM
ijtc-1726	127	25	%	%	NOUN
ijtc-1726	127	26	compared	compare	VERB
ijtc-1726	127	27	to	to	ADP
ijtc-1726	127	28	the	the	DET
ijtc-1726	127	29	pre	pre	ADJ
ijtc-1726	127	30	-	-	ADJ
ijtc-1726	127	31	pandemic	pandemic	ADJ
ijtc-1726	127	32	period	period	NOUN
ijtc-1726	127	33	.	.	PUNCT
ijtc-1726	128	1	finally	finally	ADV
ijtc-1726	128	2	,	,	PUNCT
ijtc-1726	128	3	the	the	DET
ijtc-1726	128	4	leverage	leverage	NOUN
ijtc-1726	128	5	ratio	ratio	NOUN
ijtc-1726	128	6	,	,	PUNCT
ijtc-1726	128	7	which	which	PRON
ijtc-1726	128	8	consists	consist	VERB
ijtc-1726	128	9	of	of	ADP
ijtc-1726	128	10	the	the	DET
ijtc-1726	128	11	debt	debt	NOUN
ijtc-1726	128	12	-	-	PUNCT
ijtc-1726	128	13	to	to	ADP
ijtc-1726	128	14	-	-	PUNCT
ijtc-1726	128	15	asset	asset	NOUN
ijtc-1726	128	16	ratio	ratio	NOUN
ijtc-1726	128	17	(	(	PUNCT
ijtc-1726	128	18	dar	dar	NOUN
ijtc-1726	128	19	)	)	PUNCT
ijtc-1726	128	20	and	and	CCONJ
ijtc-1726	128	21	debt	debt	NOUN
ijtc-1726	128	22	-	-	PUNCT
ijtc-1726	128	23	to	to	ADP
ijtc-1726	128	24	-	-	PUNCT
ijtc-1726	128	25	equity	equity	NOUN
ijtc-1726	128	26	ratio	ratio	NOUN
ijtc-1726	128	27	(	(	PUNCT
ijtc-1726	128	28	der	der	NOUN
ijtc-1726	128	29	)	)	PUNCT
ijtc-1726	128	30	,	,	PUNCT
ijtc-1726	128	31	showed	show	VERB
ijtc-1726	128	32	a	a	DET
ijtc-1726	128	33	significant	significant	ADJ
ijtc-1726	128	34	decline	decline	NOUN
ijtc-1726	128	35	.	.	PUNCT
ijtc-1726	129	1	the	the	DET
ijtc-1726	129	2	average	average	ADJ
ijtc-1726	129	3	dar	dar	NOUN
ijtc-1726	129	4	dropped	drop	VERB
ijtc-1726	129	5	from	from	ADP
ijtc-1726	129	6	53	53	NUM
ijtc-1726	129	7	%	%	NOUN
ijtc-1726	129	8	before	before	ADP
ijtc-1726	129	9	the	the	DET
ijtc-1726	129	10	pandemic	pandemic	ADJ
ijtc-1726	129	11	to	to	PART
ijtc-1726	129	12	46	46	NUM
ijtc-1726	129	13	%	%	NOUN
ijtc-1726	129	14	during	during	ADP
ijtc-1726	129	15	and	and	CCONJ
ijtc-1726	129	16	further	far	ADV
ijtc-1726	129	17	to	to	ADP
ijtc-1726	129	18	17	17	NUM
ijtc-1726	129	19	%	%	NOUN
ijtc-1726	129	20	after	after	ADP
ijtc-1726	129	21	the	the	DET
ijtc-1726	129	22	pandemic	pandemic	NOUN
ijtc-1726	129	23	,	,	PUNCT
ijtc-1726	129	24	registering	register	VERB
ijtc-1726	129	25	a	a	DET
ijtc-1726	129	26	decrease	decrease	NOUN
ijtc-1726	129	27	of	of	ADP
ijtc-1726	129	28	68	68	NUM
ijtc-1726	129	29	%	%	NOUN
ijtc-1726	129	30	compared	compare	VERB
ijtc-1726	129	31	to	to	ADP
ijtc-1726	129	32	the	the	DET
ijtc-1726	129	33	pre	pre	ADJ
ijtc-1726	129	34	-	-	ADJ
ijtc-1726	129	35	pandemic	pandemic	ADJ
ijtc-1726	129	36	period	period	NOUN
ijtc-1726	129	37	.	.	PUNCT
ijtc-1726	130	1	der	der	NOUN
ijtc-1726	130	2	also	also	ADV
ijtc-1726	130	3	decreased	decrease	VERB
ijtc-1726	130	4	from	from	ADP
ijtc-1726	130	5	112	112	NUM
ijtc-1726	130	6	%	%	NOUN
ijtc-1726	130	7	to	to	PART
ijtc-1726	130	8	96	96	NUM
ijtc-1726	130	9	%	%	NOUN
ijtc-1726	130	10	during	during	ADP
ijtc-1726	130	11	the	the	DET
ijtc-1726	130	12	pandemic	pandemic	NOUN
ijtc-1726	130	13	and	and	CCONJ
ijtc-1726	130	14	to	to	ADP
ijtc-1726	130	15	20	20	NUM
ijtc-1726	130	16	%	%	NOUN
ijtc-1726	130	17	after	after	ADP
ijtc-1726	130	18	the	the	DET
ijtc-1726	130	19	pandemic	pandemic	NOUN
ijtc-1726	130	20	,	,	PUNCT
ijtc-1726	130	21	showing	show	VERB
ijtc-1726	130	22	a	a	DET
ijtc-1726	130	23	decrease	decrease	NOUN
ijtc-1726	130	24	of	of	ADP
ijtc-1726	130	25	82	82	NUM
ijtc-1726	130	26	%	%	NOUN
ijtc-1726	130	27	compared	compare	VERB
ijtc-1726	130	28	to	to	ADP
ijtc-1726	130	29	the	the	DET
ijtc-1726	130	30	prepandemic	prepandemic	ADJ
ijtc-1726	130	31	period	period	NOUN
ijtc-1726	130	32	.	.	PUNCT
ijtc-1726	131	1	looking	look	VERB
ijtc-1726	131	2	at	at	ADP
ijtc-1726	131	3	profitability	profitability	NOUN
ijtc-1726	131	4	ratios	ratio	NOUN
ijtc-1726	131	5	,	,	PUNCT
ijtc-1726	131	6	two	two	NUM
ijtc-1726	131	7	of	of	ADP
ijtc-1726	131	8	the	the	DET
ijtc-1726	131	9	three	three	NUM
ijtc-1726	131	10	parameters	parameter	NOUN
ijtc-1726	131	11	used	use	VERB
ijtc-1726	131	12	,	,	PUNCT
ijtc-1726	131	13	namely	namely	ADV
ijtc-1726	131	14	return	return	VERB
ijtc-1726	131	15	on	on	ADP
ijtc-1726	131	16	assets	asset	NOUN
ijtc-1726	131	17	(	(	PUNCT
ijtc-1726	131	18	roa	roa	NOUN
ijtc-1726	131	19	)	)	PUNCT
ijtc-1726	131	20	and	and	CCONJ
ijtc-1726	131	21	net	net	ADJ
ijtc-1726	131	22	profit	profit	NOUN
ijtc-1726	131	23	margin	margin	NOUN
ijtc-1726	131	24	(	(	PUNCT
ijtc-1726	131	25	npm	npm	PROPN
ijtc-1726	131	26	)	)	PUNCT
ijtc-1726	131	27	,	,	PUNCT
ijtc-1726	131	28	experienced	experience	VERB
ijtc-1726	131	29	significant	significant	ADJ
ijtc-1726	131	30	growth	growth	NOUN
ijtc-1726	131	31	.	.	PUNCT
ijtc-1726	132	1	roa	roa	PROPN
ijtc-1726	132	2	increased	increase	VERB
ijtc-1726	132	3	by	by	ADP
ijtc-1726	132	4	63	63	NUM
ijtc-1726	132	5	%	%	NOUN
ijtc-1726	132	6	,	,	PUNCT
ijtc-1726	132	7	while	while	SCONJ
ijtc-1726	132	8	npm	npm	PROPN
ijtc-1726	132	9	increased	increase	VERB
ijtc-1726	132	10	by	by	ADP
ijtc-1726	132	11	158	158	NUM
ijtc-1726	132	12	%	%	NOUN
ijtc-1726	132	13	from	from	ADP
ijtc-1726	132	14	the	the	DET
ijtc-1726	132	15	pre	pre	ADJ
ijtc-1726	132	16	-	-	ADJ
ijtc-1726	132	17	pandemic	pandemic	ADJ
ijtc-1726	132	18	period	period	NOUN
ijtc-1726	132	19	(	(	PUNCT
ijtc-1726	132	20	2018	2018	NUM
ijtc-1726	132	21	-	-	SYM
ijtc-1726	132	22	2019	2019	NUM
ijtc-1726	132	23	)	)	PUNCT
ijtc-1726	132	24	to	to	ADP
ijtc-1726	132	25	the	the	DET
ijtc-1726	132	26	post	post	ADJ
ijtc-1726	132	27	-	-	ADJ
ijtc-1726	132	28	pandemic	pandemic	ADJ
ijtc-1726	132	29	period	period	NOUN
ijtc-1726	132	30	(	(	PUNCT
ijtc-1726	132	31	2023	2023	NUM
ijtc-1726	132	32	-	-	SYM
ijtc-1726	132	33	2024	2024	NUM
ijtc-1726	132	34	)	)	PUNCT
ijtc-1726	132	35	.	.	PUNCT
ijtc-1726	133	1	however	however	ADV
ijtc-1726	133	2	,	,	PUNCT
ijtc-1726	133	3	return	return	VERB
ijtc-1726	133	4	on	on	ADP
ijtc-1726	133	5	equity	equity	NOUN
ijtc-1726	133	6	(	(	PUNCT
ijtc-1726	133	7	roe	roe	PROPN
ijtc-1726	133	8	)	)	PUNCT
ijtc-1726	133	9	decreased	decrease	VERB
ijtc-1726	133	10	by	by	ADP
ijtc-1726	133	11	8	8	NUM
ijtc-1726	133	12	%	%	NOUN
ijtc-1726	133	13	.	.	PUNCT
ijtc-1726	134	1	overall	overall	ADJ
ijtc-1726	134	2	,	,	PUNCT
ijtc-1726	134	3	jakarta	jakarta	PROPN
ijtc-1726	134	4	hospital	hospital	PROPN
ijtc-1726	134	5	's	's	PART
ijtc-1726	134	6	profitability	profitability	NOUN
ijtc-1726	134	7	ratios	ratio	NOUN
ijtc-1726	134	8	showed	show	VERB
ijtc-1726	134	9	excellent	excellent	ADJ
ijtc-1726	134	10	growth	growth	NOUN
ijtc-1726	134	11	.	.	PUNCT
ijtc-1726	135	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1726	135	2	financial	financial	ADJ
ijtc-1726	135	3	performance	performance	NOUN
ijtc-1726	135	4	of	of	ADP
ijtc-1726	135	5	jakarta	jakarta	PROPN
ijtc-1726	135	6	hospitals	hospital	NOUN
ijtc-1726	135	7	before	before	ADP
ijtc-1726	135	8	and	and	CCONJ
ijtc-1726	135	9	after	after	ADP
ijtc-1726	135	10	the	the	DET
ijtc-1726	135	11	covid-19	covid-19	PROPN
ijtc-1726	135	12	pandemic	pandemic	NOUN
ijtc-1726	135	13	:	:	PUNCT
ijtc-1726	135	14	analysis	analysis	NOUN
ijtc-1726	135	15	of	of	ADP
ijtc-1726	135	16	profitability	profitability	NOUN
ijtc-1726	135	17	,	,	PUNCT
ijtc-1726	135	18	liquidity	liquidity	NOUN
ijtc-1726	135	19	,	,	PUNCT
ijtc-1726	135	20	and	and	CCONJ
ijtc-1726	135	21	leverage	leverage	NOUN
ijtc-1726	135	22	ratios	ratio	NOUN
ijtc-1726	135	23	rorimpandey	rorimpandey	ADJ
ijtc-1726	135	24	,	,	PUNCT
ijtc-1726	135	25	siagian	siagian	ADJ
ijtc-1726	135	26	,	,	PUNCT
ijtc-1726	135	27	and	and	CCONJ
ijtc-1726	135	28	malau	malau	NOUN
ijtc-1726	135	29	9	9	NUM
ijtc-1726	135	30	|	|	ADV
ijtc-1726	135	31	ilomata	ilomata	PROPN
ijtc-1726	135	32	international	international	ADJ
ijtc-1726	135	33	journal	journal	NOUN
ijtc-1726	135	34	of	of	ADP
ijtc-1726	135	35	tax	tax	PROPN
ijtc-1726	135	36	&	&	CCONJ
ijtc-1726	135	37	accounting	account	VERB
ijtc-1726	135	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1726	135	39	positive	positive	ADJ
ijtc-1726	135	40	growth	growth	NOUN
ijtc-1726	135	41	in	in	ADP
ijtc-1726	135	42	financial	financial	ADJ
ijtc-1726	135	43	ratios	ratio	NOUN
ijtc-1726	135	44	is	be	AUX
ijtc-1726	135	45	also	also	ADV
ijtc-1726	135	46	supported	support	VERB
ijtc-1726	135	47	by	by	ADP
ijtc-1726	135	48	government	government	NOUN
ijtc-1726	135	49	policies	policy	NOUN
ijtc-1726	135	50	.	.	PUNCT
ijtc-1726	136	1	according	accord	VERB
ijtc-1726	136	2	to	to	ADP
ijtc-1726	136	3	(	(	PUNCT
ijtc-1726	136	4	kementrian	kementrian	PROPN
ijtc-1726	136	5	kesehatan	kesehatan	PROPN
ijtc-1726	136	6	ri	ri	PROPN
ijtc-1726	136	7	,	,	PUNCT
ijtc-1726	136	8	2021	2021	NUM
ijtc-1726	136	9	)	)	PUNCT
ijtc-1726	136	10	covid	covid	PROPN
ijtc-1726	136	11	patients	patient	NOUN
ijtc-1726	136	12	who	who	PRON
ijtc-1726	136	13	are	be	AUX
ijtc-1726	136	14	referred	refer	VERB
ijtc-1726	136	15	to	to	ADP
ijtc-1726	136	16	referral	referral	ADJ
ijtc-1726	136	17	hospitals	hospital	NOUN
ijtc-1726	136	18	can	can	AUX
ijtc-1726	136	19	have	have	VERB
ijtc-1726	136	20	their	their	PRON
ijtc-1726	136	21	costs	cost	NOUN
ijtc-1726	136	22	reimbursed	reimburse	VERB
ijtc-1726	136	23	by	by	ADP
ijtc-1726	136	24	the	the	DET
ijtc-1726	136	25	government	government	NOUN
ijtc-1726	136	26	and	and	CCONJ
ijtc-1726	136	27	hospitals	hospital	NOUN
ijtc-1726	136	28	can	can	AUX
ijtc-1726	136	29	claim	claim	VERB
ijtc-1726	136	30	reimbursement	reimbursement	NOUN
ijtc-1726	136	31	for	for	ADP
ijtc-1726	136	32	these	these	DET
ijtc-1726	136	33	costs	cost	NOUN
ijtc-1726	136	34	.	.	PUNCT
ijtc-1726	137	1	the	the	DET
ijtc-1726	137	2	jakarta	jakarta	PROPN
ijtc-1726	137	3	hospital	hospital	PROPN
ijtc-1726	137	4	is	be	AUX
ijtc-1726	137	5	also	also	ADV
ijtc-1726	137	6	a	a	DET
ijtc-1726	137	7	hospital	hospital	NOUN
ijtc-1726	137	8	appointed	appoint	VERB
ijtc-1726	137	9	by	by	ADP
ijtc-1726	137	10	the	the	DET
ijtc-1726	137	11	government	government	NOUN
ijtc-1726	137	12	to	to	PART
ijtc-1726	137	13	treat	treat	VERB
ijtc-1726	137	14	covid	covid	PROPN
ijtc-1726	137	15	19	19	NUM
ijtc-1726	137	16	patients	patient	NOUN
ijtc-1726	137	17	.	.	PUNCT
ijtc-1726	138	1	after	after	ADP
ijtc-1726	138	2	analyzing	analyze	VERB
ijtc-1726	138	3	the	the	DET
ijtc-1726	138	4	hospital	hospital	NOUN
ijtc-1726	138	5	's	's	PART
ijtc-1726	138	6	income	income	NOUN
ijtc-1726	138	7	report	report	NOUN
ijtc-1726	138	8	,	,	PUNCT
ijtc-1726	138	9	it	it	PRON
ijtc-1726	138	10	turns	turn	VERB
ijtc-1726	138	11	out	out	ADP
ijtc-1726	138	12	that	that	SCONJ
ijtc-1726	138	13	the	the	DET
ijtc-1726	138	14	positive	positive	ADJ
ijtc-1726	138	15	growth	growth	NOUN
ijtc-1726	138	16	in	in	ADP
ijtc-1726	138	17	the	the	DET
ijtc-1726	138	18	ratio	ratio	NOUN
ijtc-1726	138	19	is	be	AUX
ijtc-1726	138	20	due	due	ADJ
ijtc-1726	138	21	to	to	ADP
ijtc-1726	138	22	government	government	NOUN
ijtc-1726	138	23	policies	policy	NOUN
ijtc-1726	138	24	that	that	PRON
ijtc-1726	138	25	provide	provide	VERB
ijtc-1726	138	26	assistance	assistance	NOUN
ijtc-1726	138	27	for	for	ADP
ijtc-1726	138	28	covid	covid	NOUN
ijtc-1726	138	29	patients	patient	NOUN
ijtc-1726	138	30	,	,	PUNCT
ijtc-1726	138	31	after	after	ADP
ijtc-1726	138	32	being	be	AUX
ijtc-1726	138	33	seen	see	VERB
ijtc-1726	138	34	,	,	PUNCT
ijtc-1726	138	35	especially	especially	ADV
ijtc-1726	138	36	in	in	ADP
ijtc-1726	138	37	2021	2021	NUM
ijtc-1726	138	38	,	,	PUNCT
ijtc-1726	138	39	42	42	NUM
ijtc-1726	138	40	%	%	NOUN
ijtc-1726	138	41	of	of	ADP
ijtc-1726	138	42	the	the	DET
ijtc-1726	138	43	revenue	revenue	NOUN
ijtc-1726	138	44	contribution	contribution	NOUN
ijtc-1726	138	45	came	come	VERB
ijtc-1726	138	46	from	from	ADP
ijtc-1726	138	47	covid	covid	PROPN
ijtc-1726	138	48	patients	patient	NOUN
ijtc-1726	138	49	paid	pay	VERB
ijtc-1726	138	50	by	by	ADP
ijtc-1726	138	51	the	the	DET
ijtc-1726	138	52	government	government	NOUN
ijtc-1726	138	53	.	.	PUNCT
ijtc-1726	139	1	without	without	ADP
ijtc-1726	139	2	assistance	assistance	NOUN
ijtc-1726	139	3	from	from	ADP
ijtc-1726	139	4	government	government	NOUN
ijtc-1726	139	5	policies	policy	NOUN
ijtc-1726	139	6	,	,	PUNCT
ijtc-1726	139	7	it	it	PRON
ijtc-1726	139	8	is	be	AUX
ijtc-1726	139	9	certain	certain	ADJ
ijtc-1726	139	10	that	that	SCONJ
ijtc-1726	139	11	the	the	DET
ijtc-1726	139	12	hospital	hospital	NOUN
ijtc-1726	139	13	's	's	PART
ijtc-1726	139	14	financial	financial	ADJ
ijtc-1726	139	15	performance	performance	NOUN
ijtc-1726	139	16	during	during	ADP
ijtc-1726	139	17	covid	covid	PROPN
ijtc-1726	139	18	will	will	AUX
ijtc-1726	139	19	be	be	AUX
ijtc-1726	139	20	negative	negative	ADJ
ijtc-1726	139	21	/	/	SYM
ijtc-1726	139	22	loss	loss	NOUN
ijtc-1726	139	23	.	.	PUNCT
ijtc-1726	140	1	finally	finally	ADV
ijtc-1726	140	2	,	,	PUNCT
ijtc-1726	140	3	the	the	DET
ijtc-1726	140	4	leverage	leverage	NOUN
ijtc-1726	140	5	ratio	ratio	NOUN
ijtc-1726	140	6	analysis	analysis	NOUN
ijtc-1726	140	7	shows	show	VERB
ijtc-1726	140	8	a	a	DET
ijtc-1726	140	9	significant	significant	ADJ
ijtc-1726	140	10	decrease	decrease	NOUN
ijtc-1726	140	11	in	in	ADP
ijtc-1726	140	12	the	the	DET
ijtc-1726	140	13	debt	debt	NOUN
ijtc-1726	140	14	-	-	PUNCT
ijtc-1726	140	15	to	to	ADP
ijtc-1726	140	16	-	-	PUNCT
ijtc-1726	140	17	asset	asset	NOUN
ijtc-1726	140	18	ratio	ratio	NOUN
ijtc-1726	140	19	(	(	PUNCT
ijtc-1726	140	20	dar	dar	NOUN
ijtc-1726	140	21	)	)	PUNCT
ijtc-1726	140	22	and	and	CCONJ
ijtc-1726	140	23	debt	debt	NOUN
ijtc-1726	140	24	-	-	PUNCT
ijtc-1726	140	25	to	to	ADP
ijtc-1726	140	26	-	-	PUNCT
ijtc-1726	140	27	equity	equity	NOUN
ijtc-1726	140	28	ratio	ratio	NOUN
ijtc-1726	140	29	(	(	PUNCT
ijtc-1726	140	30	der	der	NOUN
ijtc-1726	140	31	)	)	PUNCT
ijtc-1726	140	32	.	.	PUNCT
ijtc-1726	141	1	dar	dar	PROPN
ijtc-1726	141	2	decreased	decrease	VERB
ijtc-1726	141	3	by	by	ADP
ijtc-1726	141	4	68	68	NUM
ijtc-1726	141	5	%	%	NOUN
ijtc-1726	141	6	,	,	PUNCT
ijtc-1726	141	7	while	while	SCONJ
ijtc-1726	141	8	der	der	NOUN
ijtc-1726	141	9	decreased	decrease	VERB
ijtc-1726	141	10	by	by	ADP
ijtc-1726	141	11	82	82	NUM
ijtc-1726	141	12	%	%	NOUN
ijtc-1726	141	13	.	.	PUNCT
ijtc-1726	142	1	this	this	PRON
ijtc-1726	142	2	decreases	decrease	VERB
ijtc-1726	142	3	benefits	benefit	VERB
ijtc-1726	142	4	jakarta	jakarta	PROPN
ijtc-1726	142	5	hospitals	hospital	NOUN
ijtc-1726	142	6	by	by	ADP
ijtc-1726	142	7	showing	show	VERB
ijtc-1726	142	8	a	a	DET
ijtc-1726	142	9	better	well	ADJ
ijtc-1726	142	10	ability	ability	NOUN
ijtc-1726	142	11	to	to	PART
ijtc-1726	142	12	fulfil	fulfil	VERB
ijtc-1726	142	13	obligations	obligation	NOUN
ijtc-1726	142	14	.	.	PUNCT
ijtc-1726	143	1	with	with	ADP
ijtc-1726	143	2	lower	low	ADJ
ijtc-1726	143	3	dar	dar	NOUN
ijtc-1726	143	4	and	and	CCONJ
ijtc-1726	143	5	der	der	ADJ
ijtc-1726	143	6	values	value	NOUN
ijtc-1726	143	7	,	,	PUNCT
ijtc-1726	143	8	jakarta	jakarta	PROPN
ijtc-1726	143	9	hospital	hospital	PROPN
ijtc-1726	143	10	's	's	PART
ijtc-1726	143	11	financial	financial	ADJ
ijtc-1726	143	12	performance	performance	NOUN
ijtc-1726	143	13	has	have	AUX
ijtc-1726	143	14	become	become	VERB
ijtc-1726	143	15	more	more	ADV
ijtc-1726	143	16	stable	stable	ADJ
ijtc-1726	143	17	and	and	CCONJ
ijtc-1726	143	18	healthier	healthy	ADJ
ijtc-1726	143	19	.	.	PUNCT
ijtc-1726	144	1	but	but	CCONJ
ijtc-1726	144	2	on	on	ADP
ijtc-1726	144	3	the	the	DET
ijtc-1726	144	4	other	other	ADJ
ijtc-1726	144	5	hand	hand	NOUN
ijtc-1726	144	6	,	,	PUNCT
ijtc-1726	144	7	this	this	PRON
ijtc-1726	144	8	also	also	ADV
ijtc-1726	144	9	indicates	indicate	VERB
ijtc-1726	144	10	that	that	SCONJ
ijtc-1726	144	11	hospital	hospital	NOUN
ijtc-1726	144	12	management	management	NOUN
ijtc-1726	144	13	is	be	AUX
ijtc-1726	144	14	not	not	PART
ijtc-1726	144	15	investing	invest	VERB
ijtc-1726	144	16	much	much	ADV
ijtc-1726	144	17	more	more	ADV
ijtc-1726	144	18	precisely	precisely	ADV
ijtc-1726	144	19	in	in	ADP
ijtc-1726	144	20	fixed	fixed	ADJ
ijtc-1726	144	21	assets	asset	NOUN
ijtc-1726	144	22	(	(	PUNCT
ijtc-1726	144	23	new	new	ADJ
ijtc-1726	144	24	medical	medical	ADJ
ijtc-1726	144	25	devices	device	NOUN
ijtc-1726	144	26	)	)	PUNCT
ijtc-1726	144	27	,	,	PUNCT
ijtc-1726	144	28	after	after	ADP
ijtc-1726	144	29	seeing	see	VERB
ijtc-1726	144	30	the	the	DET
ijtc-1726	144	31	fixed	fix	VERB
ijtc-1726	144	32	assets	asset	NOUN
ijtc-1726	144	33	that	that	PRON
ijtc-1726	144	34	compare	compare	VERB
ijtc-1726	144	35	before	before	ADP
ijtc-1726	144	36	covid	covid	PROPN
ijtc-1726	144	37	19	19	NUM
ijtc-1726	144	38	it	it	PRON
ijtc-1726	144	39	turns	turn	VERB
ijtc-1726	144	40	out	out	ADP
ijtc-1726	144	41	that	that	SCONJ
ijtc-1726	144	42	the	the	DET
ijtc-1726	144	43	growth	growth	NOUN
ijtc-1726	144	44	decreased	decrease	VERB
ijtc-1726	144	45	by	by	ADP
ijtc-1726	144	46	37	37	NUM
ijtc-1726	144	47	%	%	NOUN
ijtc-1726	144	48	after	after	ADP
ijtc-1726	144	49	covid	covid	PROPN
ijtc-1726	144	50	19	19	NUM
ijtc-1726	144	51	,	,	PUNCT
ijtc-1726	144	52	this	this	PRON
ijtc-1726	144	53	is	be	AUX
ijtc-1726	144	54	an	an	DET
ijtc-1726	144	55	input	input	NOUN
ijtc-1726	144	56	for	for	ADP
ijtc-1726	144	57	management	management	NOUN
ijtc-1726	144	58	in	in	ADP
ijtc-1726	144	59	terms	term	NOUN
ijtc-1726	144	60	of	of	ADP
ijtc-1726	144	61	investment	investment	NOUN
ijtc-1726	144	62	,	,	PUNCT
ijtc-1726	144	63	especially	especially	ADV
ijtc-1726	144	64	adding	add	VERB
ijtc-1726	144	65	new	new	ADJ
ijtc-1726	144	66	medical	medical	ADJ
ijtc-1726	144	67	devices	device	NOUN
ijtc-1726	144	68	so	so	SCONJ
ijtc-1726	144	69	that	that	SCONJ
ijtc-1726	144	70	the	the	DET
ijtc-1726	144	71	hospital	hospital	NOUN
ijtc-1726	144	72	continues	continue	VERB
ijtc-1726	144	73	to	to	PART
ijtc-1726	144	74	grow	grow	VERB
ijtc-1726	144	75	better	well	ADV
ijtc-1726	144	76	in	in	ADP
ijtc-1726	144	77	the	the	DET
ijtc-1726	144	78	long	long	ADJ
ijtc-1726	144	79	term	term	NOUN
ijtc-1726	144	80	.	.	PUNCT
ijtc-1726	145	1	in	in	ADP
ijtc-1726	145	2	contrast	contrast	NOUN
ijtc-1726	145	3	to	to	ADP
ijtc-1726	145	4	earlier	early	ADJ
ijtc-1726	145	5	studies	study	NOUN
ijtc-1726	145	6	from	from	ADP
ijtc-1726	145	7	some	some	DET
ijtc-1726	145	8	study	study	NOUN
ijtc-1726	145	9	,	,	PUNCT
ijtc-1726	145	10	(	(	PUNCT
ijtc-1726	145	11	mcfadyen	mcfadyen	NOUN
ijtc-1726	145	12	et	et	PROPN
ijtc-1726	145	13	al	al	PROPN
ijtc-1726	145	14	.	.	PROPN
ijtc-1726	145	15	,	,	PUNCT
ijtc-1726	145	16	2025	2025	NUM
ijtc-1726	145	17	)	)	PUNCT
ijtc-1726	145	18	hospital	hospital	NOUN
ijtc-1726	145	19	financial	financial	ADJ
ijtc-1726	145	20	performance	performance	NOUN
ijtc-1726	145	21	declined	decline	VERB
ijtc-1726	145	22	during	during	ADP
ijtc-1726	145	23	the	the	DET
ijtc-1726	145	24	covid-19	covid-19	PROPN
ijtc-1726	145	25	pandemic	pandemic	NOUN
ijtc-1726	145	26	,	,	PUNCT
ijtc-1726	145	27	and	and	CCONJ
ijtc-1726	145	28	hospital	hospital	NOUN
ijtc-1726	145	29	profitability	profitability	NOUN
ijtc-1726	145	30	declined	decline	VERB
ijtc-1726	145	31	following	follow	VERB
ijtc-1726	145	32	the	the	DET
ijtc-1726	145	33	pandemic	pandemic	NOUN
ijtc-1726	145	34	.	.	PUNCT
ijtc-1726	146	1	the	the	DET
ijtc-1726	146	2	covid-19	covid-19	PROPN
ijtc-1726	146	3	pandemic	pandemic	NOUN
ijtc-1726	146	4	had	have	VERB
ijtc-1726	146	5	a	a	DET
ijtc-1726	146	6	substantial	substantial	ADJ
ijtc-1726	146	7	impact	impact	NOUN
ijtc-1726	146	8	on	on	ADP
ijtc-1726	146	9	hospitals	hospital	NOUN
ijtc-1726	146	10	'	'	PART
ijtc-1726	146	11	financial	financial	ADJ
ijtc-1726	146	12	performance	performance	NOUN
ijtc-1726	146	13	,	,	PUNCT
ijtc-1726	146	14	according	accord	VERB
ijtc-1726	146	15	to	to	ADP
ijtc-1726	146	16	our	our	PRON
ijtc-1726	146	17	research	research	NOUN
ijtc-1726	146	18	(	(	PUNCT
ijtc-1726	146	19	lee	lee	PROPN
ijtc-1726	146	20	,	,	PUNCT
ijtc-1726	146	21	2024	2024	NUM
ijtc-1726	146	22	)	)	PUNCT
ijtc-1726	146	23	.	.	PUNCT
ijtc-1726	147	1	according	accord	VERB
ijtc-1726	147	2	to	to	ADP
ijtc-1726	147	3	the	the	DET
ijtc-1726	147	4	hospital	hospital	NOUN
ijtc-1726	147	5	's	's	PART
ijtc-1726	147	6	financial	financial	ADJ
ijtc-1726	147	7	performance	performance	NOUN
ijtc-1726	147	8	analysis	analysis	NOUN
ijtc-1726	147	9	,	,	PUNCT
ijtc-1726	147	10	the	the	DET
ijtc-1726	147	11	covid-19	covid-19	PROPN
ijtc-1726	147	12	pandemic	pandemic	NOUN
ijtc-1726	147	13	has	have	AUX
ijtc-1726	147	14	not	not	PART
ijtc-1726	147	15	improved	improve	VERB
ijtc-1726	147	16	the	the	DET
ijtc-1726	147	17	hospital	hospital	NOUN
ijtc-1726	147	18	's	's	PART
ijtc-1726	147	19	financial	financial	ADJ
ijtc-1726	147	20	performance	performance	NOUN
ijtc-1726	147	21	above	above	ADP
ijtc-1726	147	22	its	its	PRON
ijtc-1726	147	23	prepandemic	prepandemic	ADJ
ijtc-1726	147	24	levels	level	NOUN
ijtc-1726	147	25	,	,	PUNCT
ijtc-1726	147	26	as	as	SCONJ
ijtc-1726	147	27	seen	see	VERB
ijtc-1726	147	28	by	by	ADP
ijtc-1726	147	29	changes	change	NOUN
ijtc-1726	147	30	in	in	ADP
ijtc-1726	147	31	hospital	hospital	NOUN
ijtc-1726	147	32	financial	financial	ADJ
ijtc-1726	147	33	ratios	ratio	NOUN
ijtc-1726	147	34	(	(	PUNCT
ijtc-1726	147	35	rexana	rexana	PROPN
ijtc-1726	147	36	&	&	CCONJ
ijtc-1726	147	37	widjaja	widjaja	PROPN
ijtc-1726	147	38	,	,	PUNCT
ijtc-1726	147	39	2023	2023	NUM
ijtc-1726	147	40	)	)	PUNCT
ijtc-1726	147	41	.	.	PUNCT
ijtc-1726	148	1	companies	company	NOUN
ijtc-1726	148	2	operating	operate	VERB
ijtc-1726	148	3	in	in	ADP
ijtc-1726	148	4	a	a	DET
ijtc-1726	148	5	demanding	demanding	ADJ
ijtc-1726	148	6	and	and	CCONJ
ijtc-1726	148	7	competitive	competitive	ADJ
ijtc-1726	148	8	environment	environment	NOUN
ijtc-1726	148	9	,	,	PUNCT
ijtc-1726	148	10	particularly	particularly	ADV
ijtc-1726	148	11	during	during	ADP
ijtc-1726	148	12	the	the	DET
ijtc-1726	148	13	covid-19	covid-19	PROPN
ijtc-1726	148	14	pandemic	pandemic	NOUN
ijtc-1726	148	15	,	,	PUNCT
ijtc-1726	148	16	need	need	VERB
ijtc-1726	148	17	to	to	PART
ijtc-1726	148	18	monitor	monitor	VERB
ijtc-1726	148	19	their	their	PRON
ijtc-1726	148	20	financial	financial	ADJ
ijtc-1726	148	21	performance	performance	NOUN
ijtc-1726	148	22	.	.	PUNCT
ijtc-1726	149	1	research	research	NOUN
ijtc-1726	149	2	has	have	AUX
ijtc-1726	149	3	shown	show	VERB
ijtc-1726	149	4	that	that	SCONJ
ijtc-1726	149	5	the	the	DET
ijtc-1726	149	6	covid-19	covid-19	PROPN
ijtc-1726	149	7	crisis	crisis	NOUN
ijtc-1726	149	8	had	have	VERB
ijtc-1726	149	9	a	a	DET
ijtc-1726	149	10	negative	negative	ADJ
ijtc-1726	149	11	impact	impact	NOUN
ijtc-1726	149	12	on	on	ADP
ijtc-1726	149	13	business	business	NOUN
ijtc-1726	149	14	performance	performance	NOUN
ijtc-1726	149	15	,	,	PUNCT
ijtc-1726	149	16	and	and	CCONJ
ijtc-1726	149	17	that	that	SCONJ
ijtc-1726	149	18	this	this	DET
ijtc-1726	149	19	impact	impact	NOUN
ijtc-1726	149	20	is	be	AUX
ijtc-1726	149	21	more	more	ADV
ijtc-1726	149	22	noticeable	noticeable	ADJ
ijtc-1726	149	23	when	when	SCONJ
ijtc-1726	149	24	a	a	DET
ijtc-1726	149	25	company	company	NOUN
ijtc-1726	149	26	's	's	PART
ijtc-1726	149	27	investment	investment	NOUN
ijtc-1726	149	28	scale	scale	NOUN
ijtc-1726	149	29	or	or	CCONJ
ijtc-1726	149	30	sales	sale	NOUN
ijtc-1726	149	31	revenue	revenue	NOUN
ijtc-1726	149	32	is	be	AUX
ijtc-1726	149	33	smaller	small	ADJ
ijtc-1726	149	34	(	(	PUNCT
ijtc-1726	149	35	valaskova	valaskova	NOUN
ijtc-1726	149	36	et	et	NOUN
ijtc-1726	149	37	al	al	PROPN
ijtc-1726	149	38	.	.	PROPN
ijtc-1726	149	39	,	,	PUNCT
ijtc-1726	149	40	2023	2023	NUM
ijtc-1726	149	41	)	)	PUNCT
ijtc-1726	149	42	.	.	PUNCT
ijtc-1726	150	1	this	this	DET
ijtc-1726	150	2	research	research	NOUN
ijtc-1726	150	3	founding	found	VERB
ijtc-1726	150	4	jakarta	jakarta	PROPN
ijtc-1726	150	5	hospital	hospital	PROPN
ijtc-1726	150	6	experienced	experience	VERB
ijtc-1726	150	7	increasing	increase	VERB
ijtc-1726	150	8	financial	financial	ADJ
ijtc-1726	150	9	performance	performance	NOUN
ijtc-1726	150	10	after	after	ADP
ijtc-1726	150	11	covid-19	covid-19	PROPN
ijtc-1726	150	12	because	because	SCONJ
ijtc-1726	150	13	management	management	NOUN
ijtc-1726	150	14	was	be	AUX
ijtc-1726	150	15	able	able	ADJ
ijtc-1726	150	16	to	to	PART
ijtc-1726	150	17	take	take	VERB
ijtc-1726	150	18	advantage	advantage	NOUN
ijtc-1726	150	19	of	of	ADP
ijtc-1726	150	20	hospital	hospital	NOUN
ijtc-1726	150	21	facilities	facility	NOUN
ijtc-1726	150	22	to	to	PART
ijtc-1726	150	23	become	become	VERB
ijtc-1726	150	24	a	a	DET
ijtc-1726	150	25	referral	referral	NOUN
ijtc-1726	150	26	for	for	ADP
ijtc-1726	150	27	covid-19	covid-19	PROPN
ijtc-1726	150	28	where	where	SCONJ
ijtc-1726	150	29	the	the	DET
ijtc-1726	150	30	income	income	NOUN
ijtc-1726	150	31	of	of	ADP
ijtc-1726	150	32	covid	covid	PROPN
ijtc-1726	150	33	patients	patient	NOUN
ijtc-1726	150	34	was	be	AUX
ijtc-1726	150	35	relatively	relatively	ADV
ijtc-1726	150	36	high	high	ADJ
ijtc-1726	150	37	from	from	ADP
ijtc-1726	150	38	the	the	DET
ijtc-1726	150	39	government	government	NOUN
ijtc-1726	150	40	supported	support	VERB
ijtc-1726	150	41	by	by	ADP
ijtc-1726	150	42	more	more	ADJ
ijtc-1726	150	43	direct	direct	ADJ
ijtc-1726	150	44	expenses	expense	NOUN
ijtc-1726	150	45	,	,	PUNCT
ijtc-1726	150	46	which	which	PRON
ijtc-1726	150	47	were	be	AUX
ijtc-1726	150	48	lower	low	ADJ
ijtc-1726	150	49	than	than	ADP
ijtc-1726	150	50	ordinary	ordinary	ADJ
ijtc-1726	150	51	patients	patient	NOUN
ijtc-1726	150	52	before	before	ADP
ijtc-1726	150	53	and	and	CCONJ
ijtc-1726	150	54	after	after	ADP
ijtc-1726	150	55	covid	covid	PROPN
ijtc-1726	150	56	19	19	NUM
ijtc-1726	150	57	.	.	PUNCT
ijtc-1726	151	1	conclusion	conclusion	NOUN
ijtc-1726	151	2	due	due	ADP
ijtc-1726	151	3	to	to	ADP
ijtc-1726	151	4	the	the	DET
ijtc-1726	151	5	analysis	analysis	NOUN
ijtc-1726	151	6	's	's	PART
ijtc-1726	151	7	findings	finding	NOUN
ijtc-1726	151	8	,	,	PUNCT
ijtc-1726	151	9	jakarta	jakarta	PROPN
ijtc-1726	151	10	hospitals	hospital	NOUN
ijtc-1726	151	11	'	'	PART
ijtc-1726	151	12	financial	financial	ADJ
ijtc-1726	151	13	performance	performance	NOUN
ijtc-1726	151	14	following	follow	VERB
ijtc-1726	151	15	the	the	DET
ijtc-1726	151	16	covid-19	covid-19	PROPN
ijtc-1726	151	17	pandemic	pandemic	NOUN
ijtc-1726	151	18	has	have	AUX
ijtc-1726	151	19	significantly	significantly	ADV
ijtc-1726	151	20	improved	improve	VERB
ijtc-1726	151	21	when	when	SCONJ
ijtc-1726	151	22	compared	compare	VERB
ijtc-1726	151	23	to	to	ADP
ijtc-1726	151	24	its	its	PRON
ijtc-1726	151	25	pre	pre	ADJ
ijtc-1726	151	26	-	-	ADJ
ijtc-1726	151	27	pandemic	pandemic	ADJ
ijtc-1726	151	28	state	state	NOUN
ijtc-1726	151	29	.	.	PUNCT
ijtc-1726	152	1	the	the	DET
ijtc-1726	152	2	results	result	NOUN
ijtc-1726	152	3	showed	show	VERB
ijtc-1726	152	4	that	that	SCONJ
ijtc-1726	152	5	the	the	DET
ijtc-1726	152	6	covid-19	covid-19	PROPN
ijtc-1726	152	7	pandemic	pandemic	NOUN
ijtc-1726	152	8	had	have	VERB
ijtc-1726	152	9	a	a	DET
ijtc-1726	152	10	positive	positive	ADJ
ijtc-1726	152	11	impact	impact	NOUN
ijtc-1726	152	12	on	on	ADP
ijtc-1726	152	13	the	the	DET
ijtc-1726	152	14	financial	financial	ADJ
ijtc-1726	152	15	performance	performance	NOUN
ijtc-1726	152	16	of	of	ADP
ijtc-1726	152	17	the	the	DET
ijtc-1726	152	18	jakarta	jakarta	PROPN
ijtc-1726	152	19	hospital	hospital	PROPN
ijtc-1726	152	20	.	.	PUNCT
ijtc-1726	153	1	the	the	DET
ijtc-1726	153	2	positive	positive	ADJ
ijtc-1726	153	3	impact	impact	NOUN
ijtc-1726	153	4	also	also	ADV
ijtc-1726	153	5	occurs	occur	VERB
ijtc-1726	153	6	because	because	SCONJ
ijtc-1726	153	7	the	the	DET
ijtc-1726	153	8	indonesian	indonesian	ADJ
ijtc-1726	153	9	government	government	NOUN
ijtc-1726	153	10	has	have	AUX
ijtc-1726	153	11	made	make	VERB
ijtc-1726	153	12	a	a	DET
ijtc-1726	153	13	policy	policy	NOUN
ijtc-1726	153	14	to	to	PART
ijtc-1726	153	15	finance	finance	VERB
ijtc-1726	153	16	covid	covid	VERB
ijtc-1726	153	17	19	19	NUM
ijtc-1726	153	18	patients	patient	NOUN
ijtc-1726	153	19	during	during	ADP
ijtc-1726	153	20	the	the	DET
ijtc-1726	153	21	covid	covid	PROPN
ijtc-1726	153	22	19	19	NUM
ijtc-1726	153	23	pandemic	pandemic	ADJ
ijtc-1726	153	24	period	period	NOUN
ijtc-1726	153	25	.	.	PUNCT
ijtc-1726	154	1	this	this	DET
ijtc-1726	154	2	finding	finding	NOUN
ijtc-1726	154	3	can	can	AUX
ijtc-1726	154	4	be	be	AUX
ijtc-1726	154	5	a	a	DET
ijtc-1726	154	6	reference	reference	NOUN
ijtc-1726	154	7	for	for	ADP
ijtc-1726	154	8	hospital	hospital	NOUN
ijtc-1726	154	9	management	management	NOUN
ijtc-1726	154	10	to	to	PART
ijtc-1726	154	11	have	have	AUX
ijtc-1726	154	12	made	make	VERB
ijtc-1726	154	13	favorable	favorable	ADJ
ijtc-1726	154	14	policies	policy	NOUN
ijtc-1726	154	15	in	in	ADP
ijtc-1726	154	16	the	the	DET
ijtc-1726	154	17	face	face	NOUN
ijtc-1726	154	18	of	of	ADP
ijtc-1726	154	19	the	the	DET
ijtc-1726	154	20	global	global	ADJ
ijtc-1726	154	21	health	health	NOUN
ijtc-1726	154	22	crisis	crisis	NOUN
ijtc-1726	154	23	.	.	PUNCT
ijtc-1726	155	1	by	by	ADP
ijtc-1726	155	2	understanding	understand	VERB
ijtc-1726	155	3	the	the	DET
ijtc-1726	155	4	financial	financial	ADJ
ijtc-1726	155	5	dynamics	dynamic	NOUN
ijtc-1726	155	6	that	that	PRON
ijtc-1726	155	7	occur	occur	VERB
ijtc-1726	155	8	after	after	ADP
ijtc-1726	155	9	a	a	DET
ijtc-1726	155	10	pandemic	pandemic	ADJ
ijtc-1726	155	11	,	,	PUNCT
ijtc-1726	155	12	hospital	hospital	NOUN
ijtc-1726	155	13	management	management	NOUN
ijtc-1726	155	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1726	155	15	financial	financial	ADJ
ijtc-1726	155	16	performance	performance	NOUN
ijtc-1726	155	17	of	of	ADP
ijtc-1726	155	18	jakarta	jakarta	PROPN
ijtc-1726	155	19	hospitals	hospital	NOUN
ijtc-1726	155	20	before	before	ADP
ijtc-1726	155	21	and	and	CCONJ
ijtc-1726	155	22	after	after	ADP
ijtc-1726	155	23	the	the	DET
ijtc-1726	155	24	covid-19	covid-19	PROPN
ijtc-1726	155	25	pandemic	pandemic	NOUN
ijtc-1726	155	26	:	:	PUNCT
ijtc-1726	155	27	analysis	analysis	NOUN
ijtc-1726	155	28	of	of	ADP
ijtc-1726	155	29	profitability	profitability	NOUN
ijtc-1726	155	30	,	,	PUNCT
ijtc-1726	155	31	liquidity	liquidity	NOUN
ijtc-1726	155	32	,	,	PUNCT
ijtc-1726	155	33	and	and	CCONJ
ijtc-1726	155	34	leverage	leverage	NOUN
ijtc-1726	155	35	ratios	ratio	NOUN
ijtc-1726	155	36	rorimpandey	rorimpandey	ADJ
ijtc-1726	155	37	,	,	PUNCT
ijtc-1726	155	38	siagian	siagian	ADJ
ijtc-1726	155	39	,	,	PUNCT
ijtc-1726	155	40	and	and	CCONJ
ijtc-1726	155	41	malau	malau	PROPN
ijtc-1726	155	42	10	10	NUM
ijtc-1726	155	43	|	|	ADV
ijtc-1726	155	44	ilomata	ilomata	PROPN
ijtc-1726	155	45	international	international	ADJ
ijtc-1726	155	46	journal	journal	NOUN
ijtc-1726	155	47	of	of	ADP
ijtc-1726	155	48	tax	tax	PROPN
ijtc-1726	155	49	&	&	CCONJ
ijtc-1726	155	50	accounting	accounting	PROPN
ijtc-1726	155	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1726	155	52	can	can	AUX
ijtc-1726	155	53	optimize	optimize	VERB
ijtc-1726	155	54	resources	resource	NOUN
ijtc-1726	155	55	and	and	CCONJ
ijtc-1726	155	56	allocate	allocate	ADJ
ijtc-1726	155	57	budgets	budget	NOUN
ijtc-1726	155	58	more	more	ADV
ijtc-1726	155	59	effectively	effectively	ADV
ijtc-1726	155	60	to	to	PART
ijtc-1726	155	61	improve	improve	VERB
ijtc-1726	155	62	financial	financial	ADJ
ijtc-1726	155	63	performance	performance	NOUN
ijtc-1726	155	64	and	and	CCONJ
ijtc-1726	155	65	maintain	maintain	VERB
ijtc-1726	155	66	operational	operational	ADJ
ijtc-1726	155	67	sustainability	sustainability	NOUN
ijtc-1726	155	68	.	.	PUNCT
ijtc-1726	156	1	this	this	DET
ijtc-1726	156	2	study	study	NOUN
ijtc-1726	156	3	provides	provide	VERB
ijtc-1726	156	4	important	important	ADJ
ijtc-1726	156	5	insights	insight	NOUN
ijtc-1726	156	6	for	for	ADP
ijtc-1726	156	7	hospital	hospital	NOUN
ijtc-1726	156	8	management	management	NOUN
ijtc-1726	156	9	and	and	CCONJ
ijtc-1726	156	10	policymakers	policymaker	NOUN
ijtc-1726	156	11	in	in	ADP
ijtc-1726	156	12	formulating	formulate	VERB
ijtc-1726	156	13	financial	financial	ADJ
ijtc-1726	156	14	strategies	strategy	NOUN
ijtc-1726	156	15	that	that	PRON
ijtc-1726	156	16	the	the	DET
ijtc-1726	156	17	pandemic	pandemic	NOUN
ijtc-1726	156	18	has	have	VERB
ijtc-1726	156	19	a	a	DET
ijtc-1726	156	20	favorable	favorable	ADJ
ijtc-1726	156	21	effect	effect	NOUN
ijtc-1726	156	22	on	on	ADP
ijtc-1726	156	23	the	the	DET
ijtc-1726	156	24	finances	finance	NOUN
ijtc-1726	156	25	of	of	ADP
ijtc-1726	156	26	jakarta	jakarta	PROPN
ijtc-1726	156	27	hospitals	hospital	NOUN
ijtc-1726	156	28	,	,	PUNCT
ijtc-1726	156	29	also	also	ADV
ijtc-1726	156	30	input	input	NOUN
ijtc-1726	156	31	for	for	ADP
ijtc-1726	156	32	management	management	NOUN
ijtc-1726	156	33	regarding	regard	VERB
ijtc-1726	156	34	investment	investment	NOUN
ijtc-1726	156	35	,	,	PUNCT
ijtc-1726	156	36	particularly	particularly	ADV
ijtc-1726	156	37	the	the	DET
ijtc-1726	156	38	addition	addition	NOUN
ijtc-1726	156	39	of	of	ADP
ijtc-1726	156	40	new	new	ADJ
ijtc-1726	156	41	medical	medical	ADJ
ijtc-1726	156	42	equipment	equipment	NOUN
ijtc-1726	156	43	to	to	PART
ijtc-1726	156	44	ensure	ensure	VERB
ijtc-1726	156	45	the	the	DET
ijtc-1726	156	46	hospital	hospital	NOUN
ijtc-1726	156	47	's	's	PART
ijtc-1726	156	48	long	long	ADJ
ijtc-1726	156	49	-	-	PUNCT
ijtc-1726	156	50	term	term	NOUN
ijtc-1726	156	51	growth	growth	NOUN
ijtc-1726	156	52	.	.	PUNCT
ijtc-1726	157	1	reference	reference	NOUN
ijtc-1726	157	2	ahangar	ahangar	NOUN
ijtc-1726	157	3	,	,	PUNCT
ijtc-1726	157	4	a.	a.	NOUN
ijtc-1726	157	5	,	,	PUNCT
ijtc-1726	157	6	mohammadi	mohammadi	NOUN
ijtc-1726	157	7	,	,	PUNCT
ijtc-1726	157	8	f.	f.	PROPN
ijtc-1726	157	9	,	,	PUNCT
ijtc-1726	157	10	tehrani	tehrani	PROPN
ijtc-1726	157	11	-	-	PUNCT
ijtc-1726	157	12	banihashemi	banihashemi	PROPN
ijtc-1726	157	13	,	,	PUNCT
ijtc-1726	157	14	s.	s.	PROPN
ijtc-1726	157	15	a.	a.	PROPN
ijtc-1726	157	16	,	,	PUNCT
ijtc-1726	157	17	joulani	joulani	PROPN
ijtc-1726	157	18	,	,	PUNCT
ijtc-1726	157	19	m.	m.	NOUN
ijtc-1726	157	20	,	,	PUNCT
ijtc-1726	157	21	safarani	safarani	PROPN
ijtc-1726	157	22	,	,	PUNCT
ijtc-1726	157	23	s.	s.	PROPN
ijtc-1726	157	24	,	,	PUNCT
ijtc-1726	157	25	&	&	CCONJ
ijtc-1726	157	26	nojomi	nojomi	PROPN
ijtc-1726	157	27	,	,	PUNCT
ijtc-1726	157	28	m.	m.	NOUN
ijtc-1726	157	29	(	(	PUNCT
ijtc-1726	157	30	2023	2023	NUM
ijtc-1726	157	31	)	)	PUNCT
ijtc-1726	157	32	.	.	PUNCT
ijtc-1726	158	1	the	the	DET
ijtc-1726	158	2	effects	effect	NOUN
ijtc-1726	158	3	of	of	ADP
ijtc-1726	158	4	covid-19	covid-19	PROPN
ijtc-1726	158	5	on	on	ADP
ijtc-1726	158	6	financial	financial	ADJ
ijtc-1726	158	7	-	-	PUNCT
ijtc-1726	158	8	economic	economic	ADJ
ijtc-1726	158	9	and	and	CCONJ
ijtc-1726	158	10	performance	performance	NOUN
ijtc-1726	158	11	efficiency	efficiency	NOUN
ijtc-1726	158	12	of	of	ADP
ijtc-1726	158	13	hospitals	hospital	NOUN
ijtc-1726	158	14	.	.	PUNCT
ijtc-1726	159	1	medical	medical	ADJ
ijtc-1726	159	2	journal	journal	PROPN
ijtc-1726	159	3	of	of	ADP
ijtc-1726	159	4	the	the	DET
ijtc-1726	159	5	islamic	islamic	PROPN
ijtc-1726	159	6	republic	republic	PROPN
ijtc-1726	159	7	of	of	ADP
ijtc-1726	159	8	iran	iran	PROPN
ijtc-1726	159	9	,	,	PUNCT
ijtc-1726	159	10	37(1	37(1	NUM
ijtc-1726	159	11	)	)	PUNCT
ijtc-1726	159	12	.	.	PUNCT
ijtc-1726	160	1	https://doi.org/10.47176/mjiri.37.43	https://doi.org/10.47176/mjiri.37.43	PROPN
ijtc-1726	160	2	d.	d.	PROPN
ijtc-1726	160	3	ayoush	ayoush	PROPN
ijtc-1726	160	4	,	,	PUNCT
ijtc-1726	160	5	m.	m.	NOUN
ijtc-1726	160	6	,	,	PUNCT
ijtc-1726	160	7	a.	a.	NOUN
ijtc-1726	160	8	toumeh	toumeh	NOUN
ijtc-1726	160	9	,	,	PUNCT
ijtc-1726	160	10	a.	a.	NOUN
ijtc-1726	160	11	,	,	PUNCT
ijtc-1726	160	12	&	&	CCONJ
ijtc-1726	160	13	i.	i.	PROPN
ijtc-1726	160	14	shabaneh	shabaneh	PROPN
ijtc-1726	160	15	,	,	PUNCT
ijtc-1726	160	16	k.	k.	PROPN
ijtc-1726	160	17	(	(	PUNCT
ijtc-1726	160	18	2021	2021	NUM
ijtc-1726	160	19	)	)	PUNCT
ijtc-1726	160	20	.	.	PUNCT
ijtc-1726	161	1	liquidity	liquidity	NOUN
ijtc-1726	161	2	,	,	PUNCT
ijtc-1726	161	3	leverage	leverage	NOUN
ijtc-1726	161	4	,	,	PUNCT
ijtc-1726	161	5	and	and	CCONJ
ijtc-1726	161	6	solvency	solvency	NOUN
ijtc-1726	161	7	:	:	PUNCT
ijtc-1726	161	8	what	what	PRON
ijtc-1726	161	9	affects	affect	VERB
ijtc-1726	161	10	profitability	profitability	NOUN
ijtc-1726	161	11	of	of	ADP
ijtc-1726	161	12	industrial	industrial	ADJ
ijtc-1726	161	13	enterprises	enterprise	NOUN
ijtc-1726	161	14	the	the	DET
ijtc-1726	161	15	most	most	ADJ
ijtc-1726	161	16	?	?	PUNCT
ijtc-1726	162	1	investment	investment	NOUN
ijtc-1726	162	2	management	management	NOUN
ijtc-1726	162	3	and	and	CCONJ
ijtc-1726	162	4	financial	financial	ADJ
ijtc-1726	162	5	innovations	innovation	NOUN
ijtc-1726	162	6	,	,	PUNCT
ijtc-1726	162	7	18(3	18(3	NUM
ijtc-1726	162	8	)	)	PUNCT
ijtc-1726	162	9	,	,	PUNCT
ijtc-1726	162	10	249–259	249–259	NUM
ijtc-1726	162	11	.	.	PUNCT
ijtc-1726	163	1	https://doi.org/10.21511/imfi.18(3).2021.22	https://doi.org/10.21511/imfi.18(3).2021.22	PROPN
ijtc-1726	163	2	efendi	efendi	PROPN
ijtc-1726	163	3	,	,	PUNCT
ijtc-1726	163	4	a.	a.	PROPN
ijtc-1726	163	5	f.	f.	PROPN
ijtc-1726	163	6	w.	w.	PROPN
ijtc-1726	163	7	,	,	PUNCT
ijtc-1726	163	8	&	&	CCONJ
ijtc-1726	163	9	wibowo	wibowo	PROPN
ijtc-1726	163	10	,	,	PUNCT
ijtc-1726	163	11	s.	s.	PROPN
ijtc-1726	163	12	s.	s.	PROPN
ijtc-1726	163	13	a.	a.	PROPN
ijtc-1726	163	14	(	(	PUNCT
ijtc-1726	163	15	2017	2017	NUM
ijtc-1726	163	16	)	)	PUNCT
ijtc-1726	163	17	.	.	PUNCT
ijtc-1726	164	1	pengaruh	pengaruh	NOUN
ijtc-1726	164	2	debt	debt	NOUN
ijtc-1726	164	3	to	to	ADP
ijtc-1726	164	4	equity	equity	NOUN
ijtc-1726	164	5	ratio	ratio	NOUN
ijtc-1726	164	6	(	(	PUNCT
ijtc-1726	164	7	der	der	PROPN
ijtc-1726	164	8	)	)	PUNCT
ijtc-1726	164	9	dan	dan	PROPN
ijtc-1726	164	10	debt	debt	PROPN
ijtc-1726	164	11	to	to	ADP
ijtc-1726	164	12	asset	asset	NOUN
ijtc-1726	164	13	ratio	ratio	NOUN
ijtc-1726	164	14	(	(	PUNCT
ijtc-1726	164	15	dar	dar	NOUN
ijtc-1726	164	16	)	)	PUNCT
ijtc-1726	164	17	terhadap	terhadap	PROPN
ijtc-1726	164	18	kinerja	kinerja	PROPN
ijtc-1726	164	19	perusahaan	perusahaan	PROPN
ijtc-1726	164	20	di	di	PROPN
ijtc-1726	164	21	sektor	sektor	PROPN
ijtc-1726	164	22	keuangan	keuangan	PROPN
ijtc-1726	164	23	yang	yang	PROPN
ijtc-1726	164	24	terdaftar	terdaftar	PROPN
ijtc-1726	164	25	di	di	PROPN
ijtc-1726	164	26	bursa	bursa	PROPN
ijtc-1726	164	27	efek	efek	PROPN
ijtc-1726	164	28	indonesia	indonesia	PROPN
ijtc-1726	164	29	.	.	PROPN
ijtc-1726	165	1	journal	journal	PROPN
ijtc-1726	165	2	of	of	ADP
ijtc-1726	165	3	applied	apply	VERB
ijtc-1726	165	4	managerial	managerial	ADJ
ijtc-1726	165	5	accounting	accounting	NOUN
ijtc-1726	165	6	,	,	PUNCT
ijtc-1726	165	7	1(2	1(2	NUM
ijtc-1726	165	8	)	)	PUNCT
ijtc-1726	165	9	,	,	PUNCT
ijtc-1726	165	10	157–163	157–163	NUM
ijtc-1726	165	11	.	.	PUNCT
ijtc-1726	166	1	fatwa	fatwa	PROPN
ijtc-1726	166	2	,	,	PUNCT
ijtc-1726	166	3	n.	n.	PROPN
ijtc-1726	166	4	a.	a.	PROPN
ijtc-1726	166	5	,	,	PUNCT
ijtc-1726	166	6	nurman	nurman	NOUN
ijtc-1726	166	7	,	,	PUNCT
ijtc-1726	166	8	kurniawan	kurniawan	PROPN
ijtc-1726	166	9	,	,	PUNCT
ijtc-1726	166	10	a.	a.	PROPN
ijtc-1726	166	11	w.	w.	PROPN
ijtc-1726	166	12	,	,	PUNCT
ijtc-1726	166	13	anwar	anwar	PROPN
ijtc-1726	166	14	,	,	PUNCT
ijtc-1726	166	15	&	&	CCONJ
ijtc-1726	166	16	amin	amin	PROPN
ijtc-1726	166	17	,	,	PUNCT
ijtc-1726	166	18	a.	a.	NOUN
ijtc-1726	166	19	m.	m.	NOUN
ijtc-1726	166	20	(	(	PUNCT
ijtc-1726	166	21	2023	2023	NUM
ijtc-1726	166	22	)	)	PUNCT
ijtc-1726	166	23	.	.	PUNCT
ijtc-1726	167	1	analysis	analysis	NOUN
ijtc-1726	167	2	of	of	ADP
ijtc-1726	167	3	the	the	DET
ijtc-1726	167	4	effect	effect	NOUN
ijtc-1726	167	5	of	of	ADP
ijtc-1726	167	6	current	current	ADJ
ijtc-1726	167	7	ratio	ratio	NOUN
ijtc-1726	167	8	and	and	CCONJ
ijtc-1726	167	9	quick	quick	ADJ
ijtc-1726	167	10	ratio	ratio	NOUN
ijtc-1726	167	11	on	on	ADP
ijtc-1726	167	12	return	return	NOUN
ijtc-1726	167	13	on	on	ADP
ijtc-1726	167	14	assetsin	assetsin	NOUN
ijtc-1726	167	15	food	food	NOUN
ijtc-1726	167	16	and	and	CCONJ
ijtc-1726	167	17	beverage	beverage	NOUN
ijtc-1726	167	18	sub	sub	ADJ
ijtc-1726	167	19	-	-	ADJ
ijtc-1726	167	20	sector	sector	ADJ
ijtc-1726	167	21	companies	company	NOUN
ijtc-1726	167	22	listed	list	VERB
ijtc-1726	167	23	on	on	ADP
ijtc-1726	167	24	the	the	DET
ijtc-1726	167	25	indonesia	indonesia	PROPN
ijtc-1726	167	26	stock	stock	PROPN
ijtc-1726	167	27	exchange	exchange	PROPN
ijtc-1726	167	28	.	.	PUNCT
ijtc-1726	168	1	cashflow	cashflow	ADJ
ijtc-1726	168	2	 	 	SPACE
ijtc-1726	168	3	:	:	PUNCT
ijtc-1726	168	4	current	current	ADJ
ijtc-1726	168	5	advanced	advanced	ADJ
ijtc-1726	168	6	research	research	NOUN
ijtc-1726	168	7	on	on	ADP
ijtc-1726	168	8	sharia	sharia	PROPN
ijtc-1726	168	9	finance	finance	PROPN
ijtc-1726	168	10	and	and	CCONJ
ijtc-1726	168	11	economic	economic	ADJ
ijtc-1726	168	12	worldwide	worldwide	NOUN
ijtc-1726	168	13	,	,	PUNCT
ijtc-1726	168	14	2(4	2(4	NUM
ijtc-1726	168	15	)	)	PUNCT
ijtc-1726	168	16	,	,	PUNCT
ijtc-1726	168	17	512–524	512–524	NUM
ijtc-1726	168	18	.	.	PUNCT
ijtc-1726	168	19	https://doi.org/10.55047/cashflow.v2i4.776	https://doi.org/10.55047/cashflow.v2i4.776	NOUN
ijtc-1726	168	20	fernando	fernando	PROPN
ijtc-1726	168	21	,	,	PUNCT
ijtc-1726	168	22	j.	j.	PROPN
ijtc-1726	168	23	m.	m.	PROPN
ijtc-1726	168	24	r.	r.	PROPN
ijtc-1726	168	25	,	,	PUNCT
ijtc-1726	168	26	&	&	CCONJ
ijtc-1726	168	27	ishari	ishari	PROPN
ijtc-1726	168	28	,	,	PUNCT
ijtc-1726	168	29	s.	s.	PROPN
ijtc-1726	168	30	a.	a.	PROPN
ijtc-1726	168	31	m.	m.	PROPN
ijtc-1726	168	32	(	(	PUNCT
ijtc-1726	168	33	2023	2023	NUM
ijtc-1726	168	34	)	)	PUNCT
ijtc-1726	168	35	.	.	PUNCT
ijtc-1726	169	1	the	the	DET
ijtc-1726	169	2	effect	effect	NOUN
ijtc-1726	169	3	of	of	ADP
ijtc-1726	169	4	covid-19	covid-19	PROPN
ijtc-1726	169	5	on	on	ADP
ijtc-1726	169	6	the	the	DET
ijtc-1726	169	7	profitability	profitability	NOUN
ijtc-1726	169	8	of	of	ADP
ijtc-1726	169	9	commercial	commercial	ADJ
ijtc-1726	169	10	banks	bank	NOUN
ijtc-1726	169	11	:	:	PUNCT
ijtc-1726	169	12	evidence	evidence	NOUN
ijtc-1726	169	13	from	from	ADP
ijtc-1726	169	14	south	south	ADJ
ijtc-1726	169	15	asian	asian	ADJ
ijtc-1726	169	16	region	region	NOUN
ijtc-1726	169	17	.	.	PUNCT
ijtc-1726	170	1	sri	sri	PROPN
ijtc-1726	170	2	lankan	lankan	PROPN
ijtc-1726	170	3	journal	journal	PROPN
ijtc-1726	170	4	of	of	ADP
ijtc-1726	170	5	banking	banking	NOUN
ijtc-1726	170	6	and	and	CCONJ
ijtc-1726	170	7	finance	finance	NOUN
ijtc-1726	170	8	,	,	PUNCT
ijtc-1726	170	9	6(1	6(1	NUM
ijtc-1726	170	10	)	)	PUNCT
ijtc-1726	170	11	,	,	PUNCT
ijtc-1726	170	12	21–39	21–39	NUM
ijtc-1726	170	13	.	.	PUNCT
ijtc-1726	171	1	https://doi.org/10.4038/sljbf.v6i1.39	https://doi.org/10.4038/sljbf.v6i1.39	PROPN
ijtc-1726	171	2	ganiah	ganiah	PROPN
ijtc-1726	171	3	maulany	maulany	PROPN
ijtc-1726	171	4	,	,	PUNCT
ijtc-1726	171	5	s.	s.	PROPN
ijtc-1726	171	6	(	(	PUNCT
ijtc-1726	171	7	2024	2024	NUM
ijtc-1726	171	8	)	)	PUNCT
ijtc-1726	171	9	.	.	PUNCT
ijtc-1726	172	1	pengaruh	pengaruh	NOUN
ijtc-1726	172	2	return	return	VERB
ijtc-1726	172	3	on	on	ADP
ijtc-1726	172	4	equity	equity	NOUN
ijtc-1726	172	5	dan	dan	PROPN
ijtc-1726	172	6	net	net	ADJ
ijtc-1726	172	7	profit	profit	NOUN
ijtc-1726	172	8	margin	margin	NOUN
ijtc-1726	172	9	terhadap	terhadap	PROPN
ijtc-1726	172	10	nilai	nilai	PROPN
ijtc-1726	172	11	perusahaan	perusahaan	PROPN
ijtc-1726	172	12	pada	pada	PROPN
ijtc-1726	172	13	perusahaan	perusahaan	PROPN
ijtc-1726	172	14	pertambangan	pertambangan	PROPN
ijtc-1726	172	15	sektor	sektor	PROPN
ijtc-1726	172	16	batu	batu	PROPN
ijtc-1726	172	17	bara	bara	PROPN
ijtc-1726	172	18	yang	yang	PROPN
ijtc-1726	172	19	terdaftar	terdaftar	PROPN
ijtc-1726	172	20	di	di	PROPN
ijtc-1726	172	21	bei	bei	PROPN
ijtc-1726	172	22	.	.	PUNCT
ijtc-1726	173	1	jurnal	jurnal	PROPN
ijtc-1726	173	2	akuntansi	akuntansi	PROPN
ijtc-1726	173	3	,	,	PUNCT
ijtc-1726	173	4	keuangan	keuangan	PROPN
ijtc-1726	173	5	dan	dan	PROPN
ijtc-1726	173	6	teknologi	teknologi	PROPN
ijtc-1726	173	7	informasi	informasi	PROPN
ijtc-1726	173	8	akuntansi	akuntansi	PROPN
ijtc-1726	173	9	,	,	PUNCT
ijtc-1726	173	10	5(1	5(1	NUM
ijtc-1726	173	11	)	)	PUNCT
ijtc-1726	173	12	,	,	PUNCT
ijtc-1726	173	13	170–177	170–177	NUM
ijtc-1726	173	14	.	.	PUNCT
ijtc-1726	174	1	https://doi.org/10.36085/jakta.v5i1.6503	https://doi.org/10.36085/jakta.v5i1.6503	PROPN
ijtc-1726	174	2	jalilian	jalilian	PROPN
ijtc-1726	174	3	,	,	PUNCT
ijtc-1726	174	4	h.	h.	PROPN
ijtc-1726	174	5	,	,	PUNCT
ijtc-1726	174	6	mohammad	mohammad	PROPN
ijtc-1726	174	7	riahi	riahi	PROPN
ijtc-1726	174	8	,	,	PUNCT
ijtc-1726	174	9	s.	s.	PROPN
ijtc-1726	174	10	,	,	PUNCT
ijtc-1726	174	11	heydari	heydari	PROPN
ijtc-1726	174	12	,	,	PUNCT
ijtc-1726	174	13	s.	s.	PROPN
ijtc-1726	174	14	,	,	PUNCT
ijtc-1726	174	15	&	&	CCONJ
ijtc-1726	174	16	taji	taji	PROPN
ijtc-1726	174	17	,	,	PUNCT
ijtc-1726	174	18	m.	m.	NOUN
ijtc-1726	174	19	(	(	PUNCT
ijtc-1726	174	20	2023	2023	NUM
ijtc-1726	174	21	)	)	PUNCT
ijtc-1726	174	22	.	.	PUNCT
ijtc-1726	175	1	performance	performance	NOUN
ijtc-1726	175	2	analysis	analysis	NOUN
ijtc-1726	175	3	of	of	ADP
ijtc-1726	175	4	hospitals	hospital	NOUN
ijtc-1726	175	5	before	before	ADP
ijtc-1726	175	6	and	and	CCONJ
ijtc-1726	175	7	during	during	ADP
ijtc-1726	175	8	the	the	DET
ijtc-1726	175	9	covid-19	covid-19	PROPN
ijtc-1726	175	10	in	in	ADP
ijtc-1726	175	11	iran	iran	PROPN
ijtc-1726	175	12	:	:	PUNCT
ijtc-1726	175	13	a	a	DET
ijtc-1726	175	14	cross	cross	ADJ
ijtc-1726	175	15	-	-	ADJ
ijtc-1726	175	16	sectional	sectional	ADJ
ijtc-1726	175	17	study	study	NOUN
ijtc-1726	175	18	.	.	PUNCT
ijtc-1726	176	1	plos	plos	PROPN
ijtc-1726	176	2	one	one	NUM
ijtc-1726	176	3	,	,	PUNCT
ijtc-1726	176	4	18(6	18(6	NOUN
ijtc-1726	176	5	)	)	PUNCT
ijtc-1726	176	6	,	,	PUNCT
ijtc-1726	176	7	e0286943	e0286943	NOUN
ijtc-1726	176	8	.	.	PUNCT
ijtc-1726	176	9	https://doi.org/10.1371/journal.pone.0286943	https://doi.org/10.1371/journal.pone.0286943	PROPN
ijtc-1726	176	10	kaye	kaye	PROPN
ijtc-1726	176	11	,	,	PUNCT
ijtc-1726	176	12	a.	a.	PROPN
ijtc-1726	176	13	d.	d.	PROPN
ijtc-1726	176	14	,	,	PUNCT
ijtc-1726	176	15	okeagu	okeagu	PROPN
ijtc-1726	176	16	,	,	PUNCT
ijtc-1726	176	17	c.	c.	PROPN
ijtc-1726	176	18	n.	n.	PROPN
ijtc-1726	176	19	,	,	PUNCT
ijtc-1726	176	20	pham	pham	PROPN
ijtc-1726	176	21	,	,	PUNCT
ijtc-1726	176	22	a.	a.	PROPN
ijtc-1726	176	23	d.	d.	PROPN
ijtc-1726	176	24	,	,	PUNCT
ijtc-1726	176	25	silva	silva	PROPN
ijtc-1726	176	26	,	,	PUNCT
ijtc-1726	176	27	r.	r.	PROPN
ijtc-1726	176	28	a.	a.	PROPN
ijtc-1726	176	29	,	,	PUNCT
ijtc-1726	176	30	hurley	hurley	PROPN
ijtc-1726	176	31	,	,	PUNCT
ijtc-1726	176	32	j.	j.	PROPN
ijtc-1726	176	33	j.	j.	PROPN
ijtc-1726	176	34	,	,	PUNCT
ijtc-1726	176	35	arron	arron	PROPN
ijtc-1726	176	36	,	,	PUNCT
ijtc-1726	176	37	b.	b.	PROPN
ijtc-1726	176	38	l.	l.	PROPN
ijtc-1726	176	39	,	,	PUNCT
ijtc-1726	176	40	sarfraz	sarfraz	PROPN
ijtc-1726	176	41	,	,	PUNCT
ijtc-1726	176	42	n.	n.	PROPN
ijtc-1726	176	43	,	,	PUNCT
ijtc-1726	176	44	lee	lee	PROPN
ijtc-1726	176	45	,	,	PUNCT
ijtc-1726	176	46	h.	h.	PROPN
ijtc-1726	176	47	n.	n.	PROPN
ijtc-1726	176	48	,	,	PUNCT
ijtc-1726	176	49	ghali	ghali	PROPN
ijtc-1726	176	50	,	,	PUNCT
ijtc-1726	176	51	g.	g.	PROPN
ijtc-1726	176	52	e.	e.	PROPN
ijtc-1726	176	53	,	,	PUNCT
ijtc-1726	176	54	gamble	gamble	NOUN
ijtc-1726	176	55	,	,	PUNCT
ijtc-1726	176	56	j.	j.	PROPN
ijtc-1726	176	57	w.	w.	PROPN
ijtc-1726	176	58	,	,	PUNCT
ijtc-1726	176	59	liu	liu	PROPN
ijtc-1726	176	60	,	,	PUNCT
ijtc-1726	176	61	h.	h.	PROPN
ijtc-1726	176	62	,	,	PUNCT
ijtc-1726	176	63	urman	urman	PROPN
ijtc-1726	176	64	,	,	PUNCT
ijtc-1726	176	65	r.	r.	PROPN
ijtc-1726	176	66	d.	d.	PROPN
ijtc-1726	176	67	,	,	PUNCT
ijtc-1726	176	68	&	&	CCONJ
ijtc-1726	176	69	cornett	cornett	PROPN
ijtc-1726	176	70	,	,	PUNCT
ijtc-1726	176	71	e.	e.	PROPN
ijtc-1726	176	72	m.	m.	PROPN
ijtc-1726	176	73	(	(	PUNCT
ijtc-1726	176	74	2021	2021	NUM
ijtc-1726	176	75	)	)	PUNCT
ijtc-1726	176	76	.	.	PUNCT
ijtc-1726	177	1	economic	economic	ADJ
ijtc-1726	177	2	impact	impact	NOUN
ijtc-1726	177	3	of	of	ADP
ijtc-1726	177	4	covid-19	covid-19	PROPN
ijtc-1726	177	5	pandemic	pandemic	ADJ
ijtc-1726	177	6	on	on	ADP
ijtc-1726	177	7	healthcare	healthcare	NOUN
ijtc-1726	177	8	facilities	facility	NOUN
ijtc-1726	177	9	and	and	CCONJ
ijtc-1726	177	10	systems	system	NOUN
ijtc-1726	177	11	:	:	PUNCT
ijtc-1726	177	12	international	international	ADJ
ijtc-1726	177	13	perspectives	perspective	NOUN
ijtc-1726	177	14	.	.	PUNCT
ijtc-1726	178	1	best	good	ADJ
ijtc-1726	178	2	practice	practice	NOUN
ijtc-1726	178	3	&	&	CCONJ
ijtc-1726	178	4	research	research	PROPN
ijtc-1726	178	5	clinical	clinical	ADJ
ijtc-1726	178	6	anaesthesiology	anaesthesiology	NOUN
ijtc-1726	178	7	,	,	PUNCT
ijtc-1726	178	8	35(3	35(3	NUM
ijtc-1726	178	9	)	)	PUNCT
ijtc-1726	178	10	,	,	PUNCT
ijtc-1726	178	11	293–306	293–306	NUM
ijtc-1726	178	12	.	.	PUNCT
ijtc-1726	179	1	https://doi.org/10.1016/j.bpa.2020.11.009	https://doi.org/10.1016/j.bpa.2020.11.009	PROPN
ijtc-1726	179	2	kementrian	kementrian	PROPN
ijtc-1726	179	3	kesehatan	kesehatan	PROPN
ijtc-1726	179	4	ri	ri	PROPN
ijtc-1726	179	5	.	.	PUNCT
ijtc-1726	179	6	(	(	PUNCT
ijtc-1726	179	7	2021	2021	NUM
ijtc-1726	179	8	)	)	PUNCT
ijtc-1726	179	9	.	.	PUNCT
ijtc-1726	180	1	petunjuk	petunjuk	NOUN
ijtc-1726	180	2	teknis	tekni	NOUN
ijtc-1726	180	3	klaim	klaim	NOUN
ijtc-1726	180	4	penggantian	penggantian	PROPN
ijtc-1726	180	5	biaya	biaya	PROPN
ijtc-1726	180	6	pelayanan	pelayanan	VERB
ijtc-1726	180	7	pasien	pasien	PROPN
ijtc-1726	180	8	corona	corona	PROPN
ijtc-1726	180	9	virus	virus	NOUN
ijtc-1726	180	10	disease	disease	NOUN
ijtc-1726	180	11	2019	2019	NUM
ijtc-1726	180	12	(	(	PUNCT
ijtc-1726	180	13	covid19	covid19	PROPN
ijtc-1726	180	14	)	)	PUNCT
ijtc-1726	180	15	bagi	bagi	PROPN
ijtc-1726	180	16	rumah	rumah	PROPN
ijtc-1726	180	17	sakit	sakit	PROPN
ijtc-1726	180	18	penyelenggara	penyelenggara	PROPN
ijtc-1726	181	1	pelayanan	pelayanan	PROPN
ijtc-1726	181	2	corona	corona	VERB
ijtc-1726	181	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1726	181	4	financial	financial	ADJ
ijtc-1726	181	5	performance	performance	NOUN
ijtc-1726	181	6	of	of	ADP
ijtc-1726	181	7	jakarta	jakarta	PROPN
ijtc-1726	181	8	hospitals	hospital	NOUN
ijtc-1726	181	9	before	before	ADP
ijtc-1726	181	10	and	and	CCONJ
ijtc-1726	181	11	after	after	ADP
ijtc-1726	181	12	the	the	DET
ijtc-1726	181	13	covid-19	covid-19	PROPN
ijtc-1726	181	14	pandemic	pandemic	NOUN
ijtc-1726	181	15	:	:	PUNCT
ijtc-1726	181	16	analysis	analysis	NOUN
ijtc-1726	181	17	of	of	ADP
ijtc-1726	181	18	profitability	profitability	NOUN
ijtc-1726	181	19	,	,	PUNCT
ijtc-1726	181	20	liquidity	liquidity	NOUN
ijtc-1726	181	21	,	,	PUNCT
ijtc-1726	181	22	and	and	CCONJ
ijtc-1726	181	23	leverage	leverage	NOUN
ijtc-1726	181	24	ratios	ratio	NOUN
ijtc-1726	181	25	rorimpandey	rorimpandey	ADJ
ijtc-1726	181	26	,	,	PUNCT
ijtc-1726	181	27	siagian	siagian	ADJ
ijtc-1726	181	28	,	,	PUNCT
ijtc-1726	181	29	and	and	CCONJ
ijtc-1726	181	30	malau	malau	PROPN
ijtc-1726	181	31	11	11	NUM
ijtc-1726	182	1	|	|	ADV
ijtc-1726	182	2	ilomata	ilomata	PROPN
ijtc-1726	182	3	international	international	ADJ
ijtc-1726	182	4	journal	journal	NOUN
ijtc-1726	182	5	of	of	ADP
ijtc-1726	182	6	tax	tax	PROPN
ijtc-1726	182	7	&	&	CCONJ
ijtc-1726	182	8	accounting	accounting	PROPN
ijtc-1726	182	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1726	182	10	virus	virus	NOUN
ijtc-1726	182	11	disease	disease	NOUN
ijtc-1726	182	12	2019	2019	NUM
ijtc-1726	182	13	(	(	PUNCT
ijtc-1726	182	14	covid19	covid19	NOUN
ijtc-1726	182	15	)	)	PUNCT
ijtc-1726	182	16	keputusan	keputusan	PROPN
ijtc-1726	182	17	menteri	menteri	PROPN
ijtc-1726	182	18	kesehatan	kesehatan	PROPN
ijtc-1726	182	19	republik	republik	PROPN
ijtc-1726	182	20	indonesia	indonesia	PROPN
ijtc-1726	182	21	nomor	nomor	VERB
ijtc-1726	182	22	hk.01.07	hk.01.07	PROPN
ijtc-1726	182	23	/	/	SYM
ijtc-1726	182	24	menkes	menkes	PROPN
ijtc-1726	182	25	/	/	SYM
ijtc-1726	182	26	4344	4344	NUM
ijtc-1726	182	27	/	/	SYM
ijtc-1726	182	28	2	2	NUM
ijtc-1726	182	29	.	.	PUNCT
ijtc-1726	183	1	kementerian	kementerian	PROPN
ijtc-1726	183	2	kesehatan	kesehatan	PROPN
ijtc-1726	183	3	ri	ri	PROPN
ijtc-1726	183	4	,	,	PUNCT
ijtc-1726	183	5	44(8	44(8	NOUN
ijtc-1726	183	6	)	)	PUNCT
ijtc-1726	183	7	,	,	PUNCT
ijtc-1726	183	8	1–21	1–21	PROPN
ijtc-1726	183	9	.	.	PUNCT
ijtc-1726	183	10	kruse	kruse	PROPN
ijtc-1726	183	11	,	,	PUNCT
ijtc-1726	183	12	f.	f.	PROPN
ijtc-1726	183	13	m.	m.	PROPN
ijtc-1726	183	14	,	,	PUNCT
ijtc-1726	183	15	&	&	CCONJ
ijtc-1726	183	16	jeurissen	jeurissen	PROPN
ijtc-1726	183	17	,	,	PUNCT
ijtc-1726	184	1	p.	p.	NOUN
ijtc-1726	184	2	p.	p.	NOUN
ijtc-1726	185	1	t.	t.	PROPN
ijtc-1726	185	2	(	(	PUNCT
ijtc-1726	185	3	2020	2020	NUM
ijtc-1726	185	4	)	)	PUNCT
ijtc-1726	185	5	.	.	PUNCT
ijtc-1726	186	1	for	for	ADP
ijtc-1726	186	2	-	-	PUNCT
ijtc-1726	186	3	profit	profit	NOUN
ijtc-1726	186	4	hospitals	hospital	NOUN
ijtc-1726	186	5	out	out	ADP
ijtc-1726	186	6	of	of	ADP
ijtc-1726	186	7	business	business	NOUN
ijtc-1726	186	8	?	?	PUNCT
ijtc-1726	187	1	financial	financial	ADJ
ijtc-1726	187	2	sustainability	sustainability	NOUN
ijtc-1726	187	3	during	during	ADP
ijtc-1726	187	4	the	the	DET
ijtc-1726	187	5	covid-19	covid-19	PROPN
ijtc-1726	187	6	epidemic	epidemic	NOUN
ijtc-1726	187	7	emergency	emergency	NOUN
ijtc-1726	187	8	response	response	NOUN
ijtc-1726	187	9	.	.	PUNCT
ijtc-1726	188	1	international	international	ADJ
ijtc-1726	188	2	journal	journal	PROPN
ijtc-1726	188	3	of	of	ADP
ijtc-1726	188	4	health	health	NOUN
ijtc-1726	188	5	policy	policy	NOUN
ijtc-1726	188	6	and	and	CCONJ
ijtc-1726	188	7	management	management	NOUN
ijtc-1726	188	8	.	.	PUNCT
ijtc-1726	189	1	https://doi.org/10.34172/ijhpm.2020.67	https://doi.org/10.34172/ijhpm.2020.67	INTJ
ijtc-1726	189	2	lalani	lalani	ADJ
ijtc-1726	189	3	,	,	PUNCT
ijtc-1726	189	4	k.	k.	PROPN
ijtc-1726	189	5	,	,	PUNCT
ijtc-1726	189	6	helton	helton	PROPN
ijtc-1726	189	7	,	,	PUNCT
ijtc-1726	189	8	j.	j.	PROPN
ijtc-1726	189	9	,	,	PUNCT
ijtc-1726	189	10	vega	vega	PROPN
ijtc-1726	189	11	,	,	PUNCT
ijtc-1726	189	12	f.	f.	PROPN
ijtc-1726	189	13	r.	r.	PROPN
ijtc-1726	189	14	,	,	PUNCT
ijtc-1726	189	15	cardenas	cardenas	PROPN
ijtc-1726	189	16	-	-	PUNCT
ijtc-1726	189	17	turanzas	turanzas	PROPN
ijtc-1726	189	18	,	,	PUNCT
ijtc-1726	189	19	m.	m.	NOUN
ijtc-1726	189	20	,	,	PUNCT
ijtc-1726	189	21	champagne	champagne	NOUN
ijtc-1726	189	22	-	-	PUNCT
ijtc-1726	189	23	langabeer	langabeer	NOUN
ijtc-1726	189	24	,	,	PUNCT
ijtc-1726	189	25	t.	t.	PROPN
ijtc-1726	189	26	,	,	PUNCT
ijtc-1726	189	27	&	&	CCONJ
ijtc-1726	189	28	langabeer	langabeer	PROPN
ijtc-1726	189	29	,	,	PUNCT
ijtc-1726	189	30	j.	j.	PROPN
ijtc-1726	189	31	r.	r.	PROPN
ijtc-1726	189	32	(	(	PUNCT
ijtc-1726	189	33	2023	2023	NUM
ijtc-1726	189	34	)	)	PUNCT
ijtc-1726	189	35	.	.	PUNCT
ijtc-1726	190	1	the	the	DET
ijtc-1726	190	2	impact	impact	NOUN
ijtc-1726	190	3	of	of	ADP
ijtc-1726	190	4	covid-19	covid-19	PROPN
ijtc-1726	190	5	on	on	ADP
ijtc-1726	190	6	the	the	DET
ijtc-1726	190	7	financial	financial	ADJ
ijtc-1726	190	8	performance	performance	NOUN
ijtc-1726	190	9	of	of	ADP
ijtc-1726	190	10	largest	large	ADJ
ijtc-1726	190	11	teaching	teaching	NOUN
ijtc-1726	190	12	hospitals	hospital	NOUN
ijtc-1726	190	13	.	.	PUNCT
ijtc-1726	191	1	healthcare	healthcare	PROPN
ijtc-1726	191	2	,	,	PUNCT
ijtc-1726	191	3	11(14	11(14	NUM
ijtc-1726	191	4	)	)	PUNCT
ijtc-1726	191	5	,	,	PUNCT
ijtc-1726	191	6	1996	1996	NUM
ijtc-1726	191	7	.	.	PUNCT
ijtc-1726	192	1	https://doi.org/10.3390/healthcare11141996	https://doi.org/10.3390/healthcare11141996	PROPN
ijtc-1726	192	2	lee	lee	PROPN
ijtc-1726	192	3	,	,	PUNCT
ijtc-1726	192	4	j.-h	j.-h	PROPN
ijtc-1726	192	5	.	.	PUNCT
ijtc-1726	193	1	(	(	PUNCT
ijtc-1726	193	2	2024	2024	NUM
ijtc-1726	193	3	)	)	PUNCT
ijtc-1726	193	4	.	.	PUNCT
ijtc-1726	194	1	impact	impact	NOUN
ijtc-1726	194	2	of	of	ADP
ijtc-1726	194	3	the	the	DET
ijtc-1726	194	4	covid-19	covid-19	PROPN
ijtc-1726	194	5	pandemic	pandemic	NOUN
ijtc-1726	194	6	on	on	ADP
ijtc-1726	194	7	the	the	DET
ijtc-1726	194	8	financial	financial	ADJ
ijtc-1726	194	9	performance	performance	NOUN
ijtc-1726	194	10	of	of	ADP
ijtc-1726	194	11	hospitals	hospital	NOUN
ijtc-1726	194	12	according	accord	VERB
ijtc-1726	194	13	to	to	ADP
ijtc-1726	194	14	hospital	hospital	NOUN
ijtc-1726	194	15	characteristics	characteristic	NOUN
ijtc-1726	194	16	in	in	ADP
ijtc-1726	194	17	korea	korea	PROPN
ijtc-1726	194	18	:	:	PUNCT
ijtc-1726	194	19	an	an	DET
ijtc-1726	194	20	observational	observational	ADJ
ijtc-1726	194	21	study	study	NOUN
ijtc-1726	194	22	.	.	PUNCT
ijtc-1726	195	1	medicine	medicine	NOUN
ijtc-1726	195	2	,	,	PUNCT
ijtc-1726	195	3	103(34	103(34	NUM
ijtc-1726	195	4	)	)	PUNCT
ijtc-1726	195	5	,	,	PUNCT
ijtc-1726	195	6	e39467	e39467	X
ijtc-1726	195	7	.	.	PUNCT
ijtc-1726	195	8	https://doi.org/10.1097/md.0000000000039467	https://doi.org/10.1097/md.0000000000039467	PUNCT
ijtc-1726	195	9	li	li	PROPN
ijtc-1726	195	10	,	,	PUNCT
ijtc-1726	195	11	k.	k.	PROPN
ijtc-1726	195	12	,	,	PUNCT
ijtc-1726	195	13	al	al	PROPN
ijtc-1726	195	14	-	-	PUNCT
ijtc-1726	195	15	amin	amin	PROPN
ijtc-1726	195	16	,	,	PUNCT
ijtc-1726	195	17	m.	m.	NOUN
ijtc-1726	195	18	,	,	PUNCT
ijtc-1726	195	19	&	&	CCONJ
ijtc-1726	195	20	rosko	rosko	ADV
ijtc-1726	195	21	,	,	PUNCT
ijtc-1726	195	22	m.	m.	NOUN
ijtc-1726	195	23	d.	d.	PROPN
ijtc-1726	195	24	(	(	PUNCT
ijtc-1726	195	25	2023	2023	NUM
ijtc-1726	195	26	)	)	PUNCT
ijtc-1726	195	27	.	.	PUNCT
ijtc-1726	196	1	early	early	ADJ
ijtc-1726	196	2	financial	financial	ADJ
ijtc-1726	196	3	impact	impact	NOUN
ijtc-1726	196	4	of	of	ADP
ijtc-1726	196	5	the	the	DET
ijtc-1726	196	6	covid-19	covid-19	PROPN
ijtc-1726	196	7	pandemic	pandemic	NOUN
ijtc-1726	196	8	on	on	ADP
ijtc-1726	196	9	u.s	u.s	PROPN
ijtc-1726	196	10	.	.	PROPN
ijtc-1726	196	11	hospitals	hospital	NOUN
ijtc-1726	196	12	.	.	PUNCT
ijtc-1726	197	1	journal	journal	PROPN
ijtc-1726	197	2	of	of	ADP
ijtc-1726	197	3	healthcare	healthcare	PROPN
ijtc-1726	197	4	management	management	PROPN
ijtc-1726	197	5	,	,	PUNCT
ijtc-1726	197	6	68(4	68(4	NUM
ijtc-1726	197	7	)	)	PUNCT
ijtc-1726	197	8	,	,	PUNCT
ijtc-1726	197	9	268–283	268–283	NUM
ijtc-1726	197	10	.	.	PUNCT
ijtc-1726	198	1	https://doi.org/10.1097/jhm-d-22-00175	https://doi.org/10.1097/jhm-d-22-00175	PROPN
ijtc-1726	198	2	mahendra	mahendra	PROPN
ijtc-1726	198	3	,	,	PUNCT
ijtc-1726	198	4	r.	r.	PROPN
ijtc-1726	198	5	g.	g.	PROPN
ijtc-1726	198	6	,	,	PUNCT
ijtc-1726	198	7	&	&	CCONJ
ijtc-1726	198	8	nurdiansyah	nurdiansyah	PROPN
ijtc-1726	198	9	,	,	PUNCT
ijtc-1726	198	10	d.	d.	PROPN
ijtc-1726	198	11	h.	h.	PROPN
ijtc-1726	198	12	(	(	PUNCT
ijtc-1726	198	13	2022	2022	NUM
ijtc-1726	198	14	)	)	PUNCT
ijtc-1726	198	15	.	.	PUNCT
ijtc-1726	199	1	return	return	VERB
ijtc-1726	199	2	on	on	ADP
ijtc-1726	199	3	assets	asset	NOUN
ijtc-1726	199	4	,	,	PUNCT
ijtc-1726	199	5	return	return	VERB
ijtc-1726	199	6	on	on	ADP
ijtc-1726	199	7	equity	equity	NOUN
ijtc-1726	199	8	,	,	PUNCT
ijtc-1726	199	9	dan	dan	PROPN
ijtc-1726	199	10	net	net	ADJ
ijtc-1726	199	11	profit	profit	NOUN
ijtc-1726	199	12	margin	margin	NOUN
ijtc-1726	199	13	terhadap	terhadap	NOUN
ijtc-1726	199	14	pertumbuhan	pertumbuhan	PROPN
ijtc-1726	199	15	laba	laba	PROPN
ijtc-1726	199	16	.	.	PUNCT
ijtc-1726	200	1	journal	journal	PROPN
ijtc-1726	200	2	of	of	ADP
ijtc-1726	200	3	management	management	NOUN
ijtc-1726	200	4	and	and	CCONJ
ijtc-1726	200	5	bussines	bussine	NOUN
ijtc-1726	200	6	(	(	PUNCT
ijtc-1726	200	7	jomb	jomb	NOUN
ijtc-1726	200	8	)	)	PUNCT
ijtc-1726	200	9	,	,	PUNCT
ijtc-1726	200	10	4(2	4(2	NUM
ijtc-1726	200	11	)	)	PUNCT
ijtc-1726	200	12	,	,	PUNCT
ijtc-1726	200	13	1547–1557	1547–1557	NUM
ijtc-1726	200	14	.	.	PUNCT
ijtc-1726	200	15	https://doi.org/10.31539/jomb.v4i2.4767	https://doi.org/10.31539/jomb.v4i2.4767	PROPN
ijtc-1726	200	16	masloman	masloman	NOUN
ijtc-1726	200	17	,	,	PUNCT
ijtc-1726	200	18	m.	m.	NOUN
ijtc-1726	200	19	,	,	PUNCT
ijtc-1726	200	20	nazikra	nazikra	PROPN
ijtc-1726	200	21	r	r	NOUN
ijtc-1726	200	22	,	,	PUNCT
ijtc-1726	200	23	a.	a.	NOUN
ijtc-1726	200	24	,	,	PUNCT
ijtc-1726	200	25	al	al	PROPN
ijtc-1726	200	26	ghifari	ghifari	NOUN
ijtc-1726	200	27	,	,	PUNCT
ijtc-1726	200	28	m.	m.	NOUN
ijtc-1726	200	29	,	,	PUNCT
ijtc-1726	200	30	pambudi	pambudi	PROPN
ijtc-1726	200	31	,	,	PUNCT
ijtc-1726	200	32	r.	r.	PROPN
ijtc-1726	200	33	s.	s.	PROPN
ijtc-1726	200	34	,	,	PUNCT
ijtc-1726	200	35	&	&	CCONJ
ijtc-1726	200	36	nasution	nasution	NOUN
ijtc-1726	200	37	,	,	PUNCT
ijtc-1726	200	38	n.	n.	NOUN
ijtc-1726	200	39	(	(	PUNCT
ijtc-1726	200	40	2022	2022	NUM
ijtc-1726	200	41	)	)	PUNCT
ijtc-1726	200	42	.	.	PUNCT
ijtc-1726	201	1	the	the	DET
ijtc-1726	201	2	effect	effect	NOUN
ijtc-1726	201	3	of	of	ADP
ijtc-1726	201	4	covid-19	covid-19	PROPN
ijtc-1726	201	5	pandemic	pandemic	ADJ
ijtc-1726	201	6	on	on	ADP
ijtc-1726	201	7	the	the	DET
ijtc-1726	201	8	financial	financial	ADJ
ijtc-1726	201	9	performance	performance	NOUN
ijtc-1726	201	10	of	of	ADP
ijtc-1726	201	11	public	public	ADJ
ijtc-1726	201	12	service	service	NOUN
ijtc-1726	201	13	agencies	agency	NOUN
ijtc-1726	201	14	:	:	PUNCT
ijtc-1726	201	15	a	a	DET
ijtc-1726	201	16	case	case	NOUN
ijtc-1726	201	17	study	study	NOUN
ijtc-1726	201	18	at	at	ADP
ijtc-1726	201	19	jakarta	jakarta	PROPN
ijtc-1726	201	20	hospital	hospital	PROPN
ijtc-1726	201	21	.	.	PUNCT
ijtc-1726	202	1	krisnadwipayana	krisnadwipayana	PROPN
ijtc-1726	202	2	international	international	PROPN
ijtc-1726	202	3	journal	journal	PROPN
ijtc-1726	202	4	of	of	ADP
ijtc-1726	202	5	management	management	NOUN
ijtc-1726	202	6	studies	study	NOUN
ijtc-1726	202	7	,	,	PUNCT
ijtc-1726	202	8	2(1	2(1	NUM
ijtc-1726	202	9	)	)	PUNCT
ijtc-1726	202	10	,	,	PUNCT
ijtc-1726	202	11	40	40	NUM
ijtc-1726	202	12	.	.	PUNCT
ijtc-1726	202	13	https://doi.org/10.35137/kijms.v2i1.703	https://doi.org/10.35137/kijms.v2i1.703	PROPN
ijtc-1726	202	14	mcfadyen	mcfadyen	PROPN
ijtc-1726	202	15	,	,	PUNCT
ijtc-1726	202	16	l.	l.	PROPN
ijtc-1726	202	17	,	,	PUNCT
ijtc-1726	202	18	gurzenda	gurzenda	PROPN
ijtc-1726	202	19	,	,	PUNCT
ijtc-1726	202	20	s.	s.	PROPN
ijtc-1726	202	21	,	,	PUNCT
ijtc-1726	202	22	pink	pink	ADJ
ijtc-1726	202	23	,	,	PUNCT
ijtc-1726	202	24	g.	g.	PROPN
ijtc-1726	202	25	,	,	PUNCT
ijtc-1726	202	26	malone	malone	NOUN
ijtc-1726	202	27	,	,	PUNCT
ijtc-1726	202	28	t.	t.	PROPN
ijtc-1726	202	29	,	,	PUNCT
ijtc-1726	202	30	&	&	CCONJ
ijtc-1726	202	31	reiter	reiter	PROPN
ijtc-1726	202	32	,	,	PUNCT
ijtc-1726	202	33	k.	k.	PROPN
ijtc-1726	202	34	(	(	PUNCT
ijtc-1726	202	35	2025	2025	NUM
ijtc-1726	202	36	)	)	PUNCT
ijtc-1726	202	37	.	.	PUNCT
ijtc-1726	203	1	the	the	DET
ijtc-1726	203	2	effects	effect	NOUN
ijtc-1726	203	3	of	of	ADP
ijtc-1726	203	4	the	the	DET
ijtc-1726	203	5	covid‐	covid‐	NUM
ijtc-1726	203	6	19	19	NUM
ijtc-1726	203	7	pandemic	pandemic	ADJ
ijtc-1726	203	8	on	on	ADP
ijtc-1726	203	9	urban	urban	ADJ
ijtc-1726	203	10	and	and	CCONJ
ijtc-1726	203	11	rural	rural	ADJ
ijtc-1726	203	12	hospital	hospital	NOUN
ijtc-1726	203	13	profitability	profitability	NOUN
ijtc-1726	203	14	.	.	PUNCT
ijtc-1726	204	1	the	the	DET
ijtc-1726	204	2	journal	journal	NOUN
ijtc-1726	204	3	of	of	ADP
ijtc-1726	204	4	rural	rural	ADJ
ijtc-1726	204	5	health	health	NOUN
ijtc-1726	204	6	,	,	PUNCT
ijtc-1726	204	7	41(1	41(1	NUM
ijtc-1726	204	8	)	)	PUNCT
ijtc-1726	204	9	.	.	PUNCT
ijtc-1726	205	1	https://doi.org/10.1111/jrh.12864	https://doi.org/10.1111/jrh.12864	PROPN
ijtc-1726	205	2	moridu	moridu	NOUN
ijtc-1726	205	3	,	,	PUNCT
ijtc-1726	205	4	i.	i.	PROPN
ijtc-1726	205	5	(	(	PUNCT
ijtc-1726	205	6	2024	2024	NUM
ijtc-1726	205	7	)	)	PUNCT
ijtc-1726	205	8	.	.	PUNCT
ijtc-1726	206	1	the	the	DET
ijtc-1726	206	2	effect	effect	NOUN
ijtc-1726	206	3	of	of	ADP
ijtc-1726	206	4	financial	financial	ADJ
ijtc-1726	206	5	leverage	leverage	NOUN
ijtc-1726	206	6	on	on	ADP
ijtc-1726	206	7	profitability	profitability	NOUN
ijtc-1726	206	8	in	in	ADP
ijtc-1726	206	9	the	the	DET
ijtc-1726	206	10	food	food	NOUN
ijtc-1726	206	11	and	and	CCONJ
ijtc-1726	206	12	beverage	beverage	NOUN
ijtc-1726	206	13	industry	industry	NOUN
ijtc-1726	206	14	(	(	PUNCT
ijtc-1726	206	15	2017	2017	NUM
ijtc-1726	206	16	-	-	SYM
ijtc-1726	206	17	2021	2021	NUM
ijtc-1726	206	18	)	)	PUNCT
ijtc-1726	206	19	pengaruh	pengaruh	VERB
ijtc-1726	206	20	financial	financial	ADJ
ijtc-1726	206	21	leverage	leverage	NOUN
ijtc-1726	206	22	terhadap	terhadap	PROPN
ijtc-1726	206	23	profitability	profitability	PROPN
ijtc-1726	206	24	pada	pada	PROPN
ijtc-1726	206	25	perusahaan	perusahaan	PROPN
ijtc-1726	206	26	makanan	makanan	PROPN
ijtc-1726	206	27	dan	dan	PROPN
ijtc-1726	206	28	minuman	minuman	PROPN
ijtc-1726	206	29	(	(	PUNCT
ijtc-1726	206	30	2017	2017	NUM
ijtc-1726	206	31	-	-	SYM
ijtc-1726	206	32	2021	2021	NUM
ijtc-1726	206	33	)	)	PUNCT
ijtc-1726	206	34	.	.	PUNCT
ijtc-1726	207	1	accounting	accounting	NOUN
ijtc-1726	207	2	studies	study	NOUN
ijtc-1726	207	3	and	and	CCONJ
ijtc-1726	207	4	tax	tax	NOUN
ijtc-1726	207	5	journal	journal	NOUN
ijtc-1726	207	6	(	(	PUNCT
ijtc-1726	207	7	count	count	NOUN
ijtc-1726	207	8	)	)	PUNCT
ijtc-1726	207	9	,	,	PUNCT
ijtc-1726	207	10	1(1	1(1	NUM
ijtc-1726	207	11	)	)	PUNCT
ijtc-1726	207	12	,	,	PUNCT
ijtc-1726	207	13	117	117	NUM
ijtc-1726	207	14	–	–	SYM
ijtc-1726	207	15	130	130	NUM
ijtc-1726	207	16	.	.	PUNCT
ijtc-1726	208	1	nadiyah	nadiyah	PROPN
ijtc-1726	208	2	rahmani	rahmani	PROPN
ijtc-1726	208	3	,	,	PUNCT
ijtc-1726	208	4	a.	a.	NOUN
ijtc-1726	208	5	,	,	PUNCT
ijtc-1726	208	6	suangga	suangga	NOUN
ijtc-1726	208	7	,	,	PUNCT
ijtc-1726	208	8	a.	a.	NOUN
ijtc-1726	208	9	,	,	PUNCT
ijtc-1726	208	10	.	.	PUNCT
ijtc-1726	209	1	l.	l.	PROPN
ijtc-1726	209	2	,	,	PUNCT
ijtc-1726	209	3	pradiftha	pradiftha	VERB
ijtc-1726	209	4	drajat	drajat	PROPN
ijtc-1726	209	5	,	,	PUNCT
ijtc-1726	209	6	r.	r.	PROPN
ijtc-1726	209	7	,	,	PUNCT
ijtc-1726	209	8	&	&	CCONJ
ijtc-1726	209	9	permatasari	permatasari	PROPN
ijtc-1726	209	10	,	,	PUNCT
ijtc-1726	209	11	t.	t.	PROPN
ijtc-1726	209	12	(	(	PUNCT
ijtc-1726	209	13	2023	2023	NUM
ijtc-1726	209	14	)	)	PUNCT
ijtc-1726	209	15	.	.	PUNCT
ijtc-1726	210	1	impact	impact	NOUN
ijtc-1726	210	2	of	of	ADP
ijtc-1726	210	3	covid-19	covid-19	PROPN
ijtc-1726	210	4	on	on	ADP
ijtc-1726	210	5	financial	financial	ADJ
ijtc-1726	210	6	ratio	ratio	NOUN
ijtc-1726	210	7	banking	banking	NOUN
ijtc-1726	210	8	sector	sector	NOUN
ijtc-1726	210	9	.	.	PUNCT
ijtc-1726	211	1	kne	kne	PROPN
ijtc-1726	211	2	social	social	PROPN
ijtc-1726	211	3	sciences	sciences	PROPN
ijtc-1726	211	4	,	,	PUNCT
ijtc-1726	211	5	2023	2023	NUM
ijtc-1726	211	6	,	,	PUNCT
ijtc-1726	211	7	15–23	15–23	NUM
ijtc-1726	211	8	.	.	PUNCT
ijtc-1726	211	9	https://doi.org/10.18502/kss.v8i18.14192	https://doi.org/10.18502/kss.v8i18.14192	VERB
ijtc-1726	211	10	naruć	naruć	NOUN
ijtc-1726	211	11	,	,	PUNCT
ijtc-1726	211	12	w.	w.	PROPN
ijtc-1726	211	13	(	(	PUNCT
ijtc-1726	211	14	2022	2022	NUM
ijtc-1726	211	15	)	)	PUNCT
ijtc-1726	211	16	.	.	PUNCT
ijtc-1726	212	1	the	the	DET
ijtc-1726	212	2	impact	impact	NOUN
ijtc-1726	212	3	of	of	ADP
ijtc-1726	212	4	the	the	DET
ijtc-1726	212	5	covid-19	covid-19	PROPN
ijtc-1726	212	6	pandemic	pandemic	NOUN
ijtc-1726	212	7	on	on	ADP
ijtc-1726	212	8	the	the	DET
ijtc-1726	212	9	financial	financial	ADJ
ijtc-1726	212	10	situation	situation	NOUN
ijtc-1726	212	11	of	of	ADP
ijtc-1726	212	12	hospitals	hospital	NOUN
ijtc-1726	212	13	in	in	ADP
ijtc-1726	212	14	europe	europe	PROPN
ijtc-1726	212	15	.	.	PUNCT
ijtc-1726	213	1	wseas	wseas	VERB
ijtc-1726	213	2	transactions	transaction	NOUN
ijtc-1726	213	3	on	on	ADP
ijtc-1726	213	4	business	business	NOUN
ijtc-1726	213	5	and	and	CCONJ
ijtc-1726	213	6	economics	economic	NOUN
ijtc-1726	213	7	,	,	PUNCT
ijtc-1726	213	8	20	20	NUM
ijtc-1726	213	9	,	,	PUNCT
ijtc-1726	213	10	181–193	181–193	NUM
ijtc-1726	213	11	.	.	PUNCT
ijtc-1726	214	1	https://doi.org/10.37394/23207.2023.20.18	https://doi.org/10.37394/23207.2023.20.18	PROPN
ijtc-1726	214	2	nisrina	nisrina	PROPN
ijtc-1726	214	3	,	,	PUNCT
ijtc-1726	214	4	u.	u.	PROPN
ijtc-1726	214	5	l.	l.	PROPN
ijtc-1726	214	6	,	,	PUNCT
ijtc-1726	214	7	yusuf	yusuf	PROPN
ijtc-1726	214	8	,	,	PUNCT
ijtc-1726	214	9	st	st	PROPN
ijtc-1726	214	10	.	.	PROPN
ijtc-1726	214	11	n.	n.	PROPN
ijtc-1726	214	12	,	,	PUNCT
ijtc-1726	214	13	&	&	CCONJ
ijtc-1726	214	14	aliyah	aliyah	PROPN
ijtc-1726	214	15	,	,	PUNCT
ijtc-1726	214	16	n.	n.	PROPN
ijtc-1726	214	17	(	(	PUNCT
ijtc-1726	214	18	2023	2023	NUM
ijtc-1726	214	19	)	)	PUNCT
ijtc-1726	214	20	.	.	PUNCT
ijtc-1726	215	1	financial	financial	ADJ
ijtc-1726	215	2	performance	performance	NOUN
ijtc-1726	215	3	analysis	analysis	NOUN
ijtc-1726	215	4	based	base	VERB
ijtc-1726	215	5	on	on	ADP
ijtc-1726	215	6	liquidity	liquidity	NOUN
ijtc-1726	215	7	and	and	CCONJ
ijtc-1726	215	8	profitability	profitability	NOUN
ijtc-1726	215	9	ratios	ratio	NOUN
ijtc-1726	215	10	.	.	PUNCT
ijtc-1726	216	1	amsir	amsir	PROPN
ijtc-1726	216	2	management	management	PROPN
ijtc-1726	216	3	journal	journal	PROPN
ijtc-1726	216	4	,	,	PUNCT
ijtc-1726	216	5	4(1	4(1	NOUN
ijtc-1726	216	6	)	)	PUNCT
ijtc-1726	216	7	,	,	PUNCT
ijtc-1726	216	8	22–28	22–28	NUM
ijtc-1726	216	9	.	.	PUNCT
ijtc-1726	217	1	https://doi.org/10.56341/amj.v4i1.250	https://doi.org/10.56341/amj.v4i1.250	NOUN
ijtc-1726	217	2	novianti	novianti	PROPN
ijtc-1726	217	3	,	,	PUNCT
ijtc-1726	217	4	d.	d.	PROPN
ijtc-1726	217	5	r.	r.	PROPN
ijtc-1726	217	6	,	,	PUNCT
ijtc-1726	217	7	alie	alie	PROPN
ijtc-1726	217	8	,	,	PUNCT
ijtc-1726	217	9	j.	j.	PROPN
ijtc-1726	217	10	,	,	PUNCT
ijtc-1726	217	11	&	&	CCONJ
ijtc-1726	217	12	purnamasari	purnamasari	PROPN
ijtc-1726	217	13	,	,	PUNCT
ijtc-1726	217	14	e.	e.	PROPN
ijtc-1726	217	15	d.	d.	PROPN
ijtc-1726	217	16	(	(	PUNCT
ijtc-1726	217	17	2021	2021	NUM
ijtc-1726	217	18	)	)	PUNCT
ijtc-1726	217	19	.	.	PUNCT
ijtc-1726	218	1	pengaruh	pengaruh	NOUN
ijtc-1726	218	2	current	current	ADJ
ijtc-1726	218	3	ratio	ratio	NOUN
ijtc-1726	218	4	dan	dan	PROPN
ijtc-1726	218	5	quick	quick	PROPN
ijtc-1726	218	6	ratio	ratio	PROPN
ijtc-1726	218	7	terhadap	terhadap	PROPN
ijtc-1726	218	8	return	return	PROPN
ijtc-1726	218	9	on	on	ADP
ijtc-1726	218	10	asset	asset	NOUN
ijtc-1726	218	11	.	.	PUNCT
ijtc-1726	219	1	jurnal	jurnal	ADJ
ijtc-1726	219	2	ilmu	ilmu	PROPN
ijtc-1726	219	3	sosial	sosial	PROPN
ijtc-1726	219	4	,	,	PUNCT
ijtc-1726	219	5	manajemen	manajeman	NOUN
ijtc-1726	219	6	,	,	PUNCT
ijtc-1726	219	7	akuntansi	akuntansi	PROPN
ijtc-1726	219	8	dan	dan	PROPN
ijtc-1726	219	9	bisnis	bisnis	PROPN
ijtc-1726	219	10	,	,	PUNCT
ijtc-1726	219	11	2(4	2(4	NUM
ijtc-1726	219	12	)	)	PUNCT
ijtc-1726	219	13	,	,	PUNCT
ijtc-1726	220	1	66–82	66–82	NUM
ijtc-1726	220	2	.	.	PUNCT
ijtc-1726	220	3	https://doi.org/10.47747/jismab.v2i4.497	https://doi.org/10.47747/jismab.v2i4.497	PROPN
ijtc-1726	220	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1726	220	5	financial	financial	ADJ
ijtc-1726	220	6	performance	performance	NOUN
ijtc-1726	220	7	of	of	ADP
ijtc-1726	220	8	jakarta	jakarta	PROPN
ijtc-1726	220	9	hospitals	hospital	NOUN
ijtc-1726	220	10	before	before	ADP
ijtc-1726	220	11	and	and	CCONJ
ijtc-1726	220	12	after	after	ADP
ijtc-1726	220	13	the	the	DET
ijtc-1726	220	14	covid-19	covid-19	PROPN
ijtc-1726	220	15	pandemic	pandemic	NOUN
ijtc-1726	220	16	:	:	PUNCT
ijtc-1726	220	17	analysis	analysis	NOUN
ijtc-1726	220	18	of	of	ADP
ijtc-1726	220	19	profitability	profitability	NOUN
ijtc-1726	220	20	,	,	PUNCT
ijtc-1726	220	21	liquidity	liquidity	NOUN
ijtc-1726	220	22	,	,	PUNCT
ijtc-1726	220	23	and	and	CCONJ
ijtc-1726	220	24	leverage	leverage	NOUN
ijtc-1726	220	25	ratios	ratio	NOUN
ijtc-1726	220	26	rorimpandey	rorimpandey	ADJ
ijtc-1726	220	27	,	,	PUNCT
ijtc-1726	220	28	siagian	siagian	ADJ
ijtc-1726	220	29	,	,	PUNCT
ijtc-1726	220	30	and	and	CCONJ
ijtc-1726	220	31	malau	malau	PROPN
ijtc-1726	220	32	12	12	NUM
ijtc-1726	220	33	|	|	ADV
ijtc-1726	220	34	ilomata	ilomata	PROPN
ijtc-1726	220	35	international	international	ADJ
ijtc-1726	220	36	journal	journal	NOUN
ijtc-1726	220	37	of	of	ADP
ijtc-1726	220	38	tax	tax	PROPN
ijtc-1726	220	39	&	&	CCONJ
ijtc-1726	220	40	accounting	accounting	PROPN
ijtc-1726	220	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1726	220	42	nur	nur	VERB
ijtc-1726	220	43	sidiq	sidiq	ADJ
ijtc-1726	220	44	,	,	PUNCT
ijtc-1726	220	45	a.	a.	PROPN
ijtc-1726	220	46	h.	h.	PROPN
ijtc-1726	220	47	,	,	PUNCT
ijtc-1726	220	48	luhgiatno	luhgiatno	PROPN
ijtc-1726	220	49	,	,	PUNCT
ijtc-1726	220	50	l.	l.	PROPN
ijtc-1726	220	51	,	,	PUNCT
ijtc-1726	220	52	&	&	CCONJ
ijtc-1726	220	53	wahyuningsih	wahyuningsih	PROPN
ijtc-1726	220	54	,	,	PUNCT
ijtc-1726	220	55	p.	p.	NOUN
ijtc-1726	220	56	(	(	PUNCT
ijtc-1726	220	57	2022	2022	NUM
ijtc-1726	220	58	)	)	PUNCT
ijtc-1726	220	59	.	.	PUNCT
ijtc-1726	221	1	analisis	analisis	ADJ
ijtc-1726	221	2	rasio	rasio	NOUN
ijtc-1726	221	3	keuangan	keuangan	PROPN
ijtc-1726	221	4	sebagai	sebagai	PROPN
ijtc-1726	221	5	dasar	dasar	VERB
ijtc-1726	221	6	penilaian	penilaian	PROPN
ijtc-1726	221	7	kinerja	kinerja	PROPN
ijtc-1726	221	8	keuangan	keuangan	PROPN
ijtc-1726	221	9	sebelum	sebelum	PROPN
ijtc-1726	221	10	dan	dan	PROPN
ijtc-1726	221	11	setelah	setelah	PROPN
ijtc-1726	221	12	munculnya	munculnya	PROPN
ijtc-1726	221	13	pandemi	pandemi	PROPN
ijtc-1726	221	14	virus	virus	PROPN
ijtc-1726	221	15	corona	corona	PROPN
ijtc-1726	221	16	(	(	PUNCT
ijtc-1726	221	17	covid-19	covid-19	PROPN
ijtc-1726	221	18	)	)	PUNCT
ijtc-1726	221	19	di	di	PROPN
ijtc-1726	221	20	rumah	rumah	PROPN
ijtc-1726	221	21	sakit	sakit	PROPN
ijtc-1726	221	22	uns	uns	PROPN
ijtc-1726	221	23	.	.	PUNCT
ijtc-1726	222	1	jurnal	jurnal	ADJ
ijtc-1726	222	2	ilmiah	ilmiah	PROPN
ijtc-1726	222	3	fokus	fokus	PROPN
ijtc-1726	222	4	ekonomi	ekonomi	PROPN
ijtc-1726	222	5	,	,	PUNCT
ijtc-1726	222	6	manajemen	manajeman	NOUN
ijtc-1726	222	7	,	,	PUNCT
ijtc-1726	222	8	bisnis	bisnis	PROPN
ijtc-1726	222	9	&	&	CCONJ
ijtc-1726	222	10	akuntansi	akuntansi	PROPN
ijtc-1726	222	11	(	(	PUNCT
ijtc-1726	222	12	emba	emba	PROPN
ijtc-1726	222	13	)	)	PUNCT
ijtc-1726	222	14	,	,	PUNCT
ijtc-1726	222	15	1(2	1(2	NUM
ijtc-1726	222	16	)	)	PUNCT
ijtc-1726	222	17	,	,	PUNCT
ijtc-1726	222	18	173–182	173–182	NUM
ijtc-1726	222	19	.	.	PUNCT
ijtc-1726	223	1	https://doi.org/10.34152/emba.v1i2.507	https://doi.org/10.34152/emba.v1i2.507	PROPN
ijtc-1726	223	2	nurwitasari	nurwitasari	PROPN
ijtc-1726	223	3	,	,	PUNCT
ijtc-1726	223	4	a.	a.	NOUN
ijtc-1726	223	5	,	,	PUNCT
ijtc-1726	223	6	waspada	waspada	NOUN
ijtc-1726	223	7	,	,	PUNCT
ijtc-1726	223	8	i.	i.	PROPN
ijtc-1726	223	9	,	,	PUNCT
ijtc-1726	223	10	&	&	CCONJ
ijtc-1726	223	11	sari	sari	NOUN
ijtc-1726	223	12	,	,	PUNCT
ijtc-1726	223	13	m.	m.	NOUN
ijtc-1726	223	14	(	(	PUNCT
ijtc-1726	223	15	2023	2023	NUM
ijtc-1726	223	16	)	)	PUNCT
ijtc-1726	223	17	.	.	PUNCT
ijtc-1726	224	1	comparison	comparison	NOUN
ijtc-1726	224	2	of	of	ADP
ijtc-1726	224	3	tourism	tourism	NOUN
ijtc-1726	224	4	and	and	CCONJ
ijtc-1726	224	5	hospitality	hospitality	NOUN
ijtc-1726	224	6	industry	industry	NOUN
ijtc-1726	224	7	financial	financial	ADJ
ijtc-1726	224	8	performance	performance	NOUN
ijtc-1726	224	9	before	before	ADP
ijtc-1726	224	10	and	and	CCONJ
ijtc-1726	224	11	after	after	ADP
ijtc-1726	224	12	covid-19	covid-19	PROPN
ijtc-1726	224	13	.	.	PUNCT
ijtc-1726	225	1	nhi	nhi	PROPN
ijtc-1726	225	2	hospitality	hospitality	PROPN
ijtc-1726	225	3	international	international	PROPN
ijtc-1726	225	4	journal	journal	PROPN
ijtc-1726	225	5	,	,	PUNCT
ijtc-1726	225	6	1(2	1(2	NUM
ijtc-1726	225	7	)	)	PUNCT
ijtc-1726	225	8	,	,	PUNCT
ijtc-1726	225	9	64–74	64–74	NUM
ijtc-1726	225	10	.	.	PUNCT
ijtc-1726	226	1	https://doi.org/10.34013/nhij.v1i2.950	https://doi.org/10.34013/nhij.v1i2.950	PROPN
ijtc-1726	226	2	nuryasman	nuryasman	PROPN
ijtc-1726	226	3	mn	mn	PROPN
ijtc-1726	226	4	,	,	PUNCT
ijtc-1726	226	5	v.	v.	PROPN
ijtc-1726	226	6	(	(	PUNCT
ijtc-1726	226	7	2021	2021	NUM
ijtc-1726	226	8	)	)	PUNCT
ijtc-1726	226	9	.	.	PUNCT
ijtc-1726	227	1	dampak	dampak	PROPN
ijtc-1726	227	2	rasio	rasio	PROPN
ijtc-1726	227	3	keuangan	keuangan	PROPN
ijtc-1726	227	4	dan	dan	PROPN
ijtc-1726	227	5	pandemi	pandemi	PROPN
ijtc-1726	227	6	covid-19	covid-19	PROPN
ijtc-1726	227	7	terhadap	terhadap	PROPN
ijtc-1726	227	8	kinerja	kinerja	PROPN
ijtc-1726	227	9	keuangan	keuangan	PROPN
ijtc-1726	227	10	.	.	PUNCT
ijtc-1726	228	1	jurnal	jurnal	ADJ
ijtc-1726	228	2	ekonomi	ekonomi	PROPN
ijtc-1726	228	3	,	,	PUNCT
ijtc-1726	228	4	26(3	26(3	NUM
ijtc-1726	228	5	)	)	PUNCT
ijtc-1726	228	6	,	,	PUNCT
ijtc-1726	228	7	327	327	NUM
ijtc-1726	228	8	.	.	PUNCT
ijtc-1726	229	1	https://doi.org/10.24912/je.v26i3.794	https://doi.org/10.24912/je.v26i3.794	X
ijtc-1726	229	2	pantjatmono	pantjatmono	NOUN
ijtc-1726	229	3	,	,	PUNCT
ijtc-1726	229	4	t.	t.	PROPN
ijtc-1726	229	5	,	,	PUNCT
ijtc-1726	229	6	priharta	priharta	PROPN
ijtc-1726	229	7	,	,	PUNCT
ijtc-1726	229	8	a.	a.	PROPN
ijtc-1726	229	9	,	,	PUNCT
ijtc-1726	229	10	&	&	CCONJ
ijtc-1726	229	11	riyanti	riyanti	PROPN
ijtc-1726	229	12	,	,	PUNCT
ijtc-1726	229	13	r.	r.	PROPN
ijtc-1726	229	14	(	(	PUNCT
ijtc-1726	229	15	2024	2024	NUM
ijtc-1726	229	16	)	)	PUNCT
ijtc-1726	229	17	.	.	PUNCT
ijtc-1726	230	1	analysis	analysis	NOUN
ijtc-1726	230	2	of	of	ADP
ijtc-1726	230	3	financial	financial	ADJ
ijtc-1726	230	4	performance	performance	NOUN
ijtc-1726	230	5	of	of	ADP
ijtc-1726	230	6	muhammadiyah	muhammadiyah	NOUN
ijtc-1726	230	7	aisyiyah	aisyiyah	NOUN
ijtc-1726	230	8	hospital	hospital	NOUN
ijtc-1726	230	9	in	in	ADP
ijtc-1726	230	10	jakarta	jakarta	PROPN
ijtc-1726	230	11	before	before	ADP
ijtc-1726	230	12	and	and	CCONJ
ijtc-1726	230	13	after	after	ADP
ijtc-1726	230	14	the	the	DET
ijtc-1726	230	15	covid-19	covid-19	PROPN
ijtc-1726	230	16	pandemic	pandemic	NOUN
ijtc-1726	230	17	.	.	PUNCT
ijtc-1726	231	1	governors	governor	NOUN
ijtc-1726	231	2	,	,	PUNCT
ijtc-1726	231	3	3(2	3(2	NUM
ijtc-1726	231	4	)	)	PUNCT
ijtc-1726	231	5	,	,	PUNCT
ijtc-1726	231	6	81–92	81–92	NUM
ijtc-1726	231	7	.	.	PUNCT
ijtc-1726	232	1	https://doi.org/10.47709/governors.v3i2.4316	https://doi.org/10.47709/governors.v3i2.4316	PROPN
ijtc-1726	232	2	rachmatullah	rachmatullah	NOUN
ijtc-1726	232	3	,	,	PUNCT
ijtc-1726	232	4	m.	m.	NOUN
ijtc-1726	232	5	,	,	PUNCT
ijtc-1726	232	6	haliah	haliah	PROPN
ijtc-1726	232	7	,	,	PUNCT
ijtc-1726	232	8	h.	h.	PROPN
ijtc-1726	232	9	,	,	PUNCT
ijtc-1726	232	10	&	&	CCONJ
ijtc-1726	232	11	kusumawati	kusumawati	PROPN
ijtc-1726	232	12	,	,	PUNCT
ijtc-1726	232	13	k.	k.	PROPN
ijtc-1726	232	14	(	(	PUNCT
ijtc-1726	232	15	2023	2023	NUM
ijtc-1726	232	16	)	)	PUNCT
ijtc-1726	232	17	.	.	PUNCT
ijtc-1726	233	1	analysis	analysis	NOUN
ijtc-1726	233	2	of	of	ADP
ijtc-1726	233	3	financial	financial	ADJ
ijtc-1726	233	4	performance	performance	NOUN
ijtc-1726	233	5	brachmatullah	brachmatullah	NOUN
ijtc-1726	233	6	,	,	PUNCT
ijtc-1726	233	7	m.	m.	NOUN
ijtc-1726	233	8	,	,	PUNCT
ijtc-1726	233	9	haliah	haliah	PROPN
ijtc-1726	233	10	,	,	PUNCT
ijtc-1726	233	11	h.	h.	PROPN
ijtc-1726	233	12	,	,	PUNCT
ijtc-1726	233	13	&	&	CCONJ
ijtc-1726	233	14	kusumawati	kusumawati	PROPN
ijtc-1726	233	15	,	,	PUNCT
ijtc-1726	233	16	k.	k.	PROPN
ijtc-1726	233	17	(	(	PUNCT
ijtc-1726	233	18	2023	2023	NUM
ijtc-1726	233	19	)	)	PUNCT
ijtc-1726	233	20	.	.	PUNCT
ijtc-1726	234	1	analysis	analysis	NOUN
ijtc-1726	234	2	of	of	ADP
ijtc-1726	234	3	financial	financial	ADJ
ijtc-1726	234	4	performance	performance	NOUN
ijtc-1726	234	5	before	before	ADP
ijtc-1726	234	6	and	and	CCONJ
ijtc-1726	234	7	after	after	ADP
ijtc-1726	234	8	the	the	DET
ijtc-1726	234	9	pandemic	pandemic	ADJ
ijtc-1726	234	10	covid-19	covid-19	PROPN
ijtc-1726	234	11	.	.	PUNCT
ijtc-1726	234	12	international	international	PROPN
ijtc-1726	234	13	journal	journal	PROPN
ijtc-1726	234	14	of	of	ADP
ijtc-1726	234	15	progressive	progressive	ADJ
ijtc-1726	234	16	sciences	science	NOUN
ijtc-1726	234	17	and	and	CCONJ
ijtc-1726	234	18	technologies	technology	NOUN
ijtc-1726	234	19	,	,	PUNCT
ijtc-1726	234	20	38(1	38(1	NUM
ijtc-1726	234	21	)	)	PUNCT
ijtc-1726	234	22	,	,	PUNCT
ijtc-1726	234	23	80	80	NUM
ijtc-1726	234	24	.	.	PUNCT
ijtc-1726	235	1	https://doi.org/.	https://doi.org/.	PROPN
ijtc-1726	236	1	international	international	PROPN
ijtc-1726	236	2	journal	journal	PROPN
ijtc-1726	236	3	of	of	ADP
ijtc-1726	236	4	progressive	progressive	ADJ
ijtc-1726	236	5	sciences	science	NOUN
ijtc-1726	236	6	and	and	CCONJ
ijtc-1726	236	7	technologies	technology	NOUN
ijtc-1726	236	8	,	,	PUNCT
ijtc-1726	236	9	38(1	38(1	NUM
ijtc-1726	236	10	)	)	PUNCT
ijtc-1726	236	11	,	,	PUNCT
ijtc-1726	236	12	80	80	NUM
ijtc-1726	236	13	.	.	PUNCT
ijtc-1726	237	1	https://doi.org/10.52155/ijpsat.v38.1.5213	https://doi.org/10.52155/ijpsat.v38.1.5213	PROPN
ijtc-1726	237	2	ramadhan	ramadhan	PROPN
ijtc-1726	237	3	,	,	PUNCT
ijtc-1726	237	4	r.	r.	PROPN
ijtc-1726	237	5	,	,	PUNCT
ijtc-1726	237	6	dikdik	dikdik	PROPN
ijtc-1726	237	7	,	,	PUNCT
ijtc-1726	237	8	&	&	CCONJ
ijtc-1726	237	9	azib	azib	PROPN
ijtc-1726	237	10	.	.	PUNCT
ijtc-1726	238	1	(	(	PUNCT
ijtc-1726	238	2	2017	2017	NUM
ijtc-1726	238	3	)	)	PUNCT
ijtc-1726	238	4	.	.	PUNCT
ijtc-1726	239	1	pengaruh	pengaruh	NOUN
ijtc-1726	239	2	struktur	struktur	PROPN
ijtc-1726	239	3	modal	modal	PROPN
ijtc-1726	239	4	terhadap	terhadap	PROPN
ijtc-1726	239	5	return	return	PROPN
ijtc-1726	239	6	on	on	ADP
ijtc-1726	239	7	asset	asset	NOUN
ijtc-1726	239	8	(	(	PUNCT
ijtc-1726	239	9	studi	studi	PROPN
ijtc-1726	239	10	kasus	kasus	PROPN
ijtc-1726	239	11	pada	pada	PROPN
ijtc-1726	239	12	perusahaan	perusahaan	PROPN
ijtc-1726	239	13	sektor	sektor	PROPN
ijtc-1726	239	14	pertanian	pertanian	PROPN
ijtc-1726	239	15	yang	yang	PROPN
ijtc-1726	239	16	terdaftar	terdaftar	PROPN
ijtc-1726	239	17	di	di	PROPN
ijtc-1726	239	18	bursa	bursa	PROPN
ijtc-1726	239	19	efek	efek	NOUN
ijtc-1726	239	20	indonesia	indonesia	PROPN
ijtc-1726	239	21	periode	periode	PROPN
ijtc-1726	239	22	2013	2013	NUM
ijtc-1726	239	23	-	-	SYM
ijtc-1726	239	24	2015	2015	NUM
ijtc-1726	239	25	)	)	PUNCT
ijtc-1726	239	26	.	.	PUNCT
ijtc-1726	240	1	169	169	NUM
ijtc-1726	240	2	–	–	PUNCT
ijtc-1726	240	3	173	173	NUM
ijtc-1726	240	4	.	.	PUNCT
ijtc-1726	241	1	rexana	rexana	PROPN
ijtc-1726	241	2	,	,	PUNCT
ijtc-1726	241	3	f.	f.	PROPN
ijtc-1726	241	4	a.	a.	PROPN
ijtc-1726	241	5	,	,	PUNCT
ijtc-1726	241	6	&	&	CCONJ
ijtc-1726	241	7	widjaja	widjaja	PROPN
ijtc-1726	241	8	,	,	PUNCT
ijtc-1726	241	9	i.	i.	PROPN
ijtc-1726	241	10	(	(	PUNCT
ijtc-1726	241	11	2023	2023	NUM
ijtc-1726	241	12	)	)	PUNCT
ijtc-1726	241	13	.	.	PUNCT
ijtc-1726	242	1	financial	financial	ADJ
ijtc-1726	242	2	performance	performance	NOUN
ijtc-1726	242	3	analysis	analysis	NOUN
ijtc-1726	242	4	of	of	ADP
ijtc-1726	242	5	public	public	ADJ
ijtc-1726	242	6	hospitals	hospital	NOUN
ijtc-1726	242	7	before	before	ADP
ijtc-1726	242	8	and	and	CCONJ
ijtc-1726	242	9	during	during	ADP
ijtc-1726	242	10	the	the	DET
ijtc-1726	242	11	covid-19	covid-19	PROPN
ijtc-1726	242	12	pandemic	pandemic	NOUN
ijtc-1726	242	13	.	.	PUNCT
ijtc-1726	243	1	international	international	ADJ
ijtc-1726	243	2	journal	journal	PROPN
ijtc-1726	243	3	of	of	ADP
ijtc-1726	243	4	application	application	NOUN
ijtc-1726	243	5	on	on	ADP
ijtc-1726	243	6	economics	economic	NOUN
ijtc-1726	243	7	and	and	CCONJ
ijtc-1726	243	8	business	business	NOUN
ijtc-1726	243	9	,	,	PUNCT
ijtc-1726	243	10	1(2	1(2	NUM
ijtc-1726	243	11	)	)	PUNCT
ijtc-1726	243	12	,	,	PUNCT
ijtc-1726	243	13	290–299	290–299	NUM
ijtc-1726	243	14	.	.	PUNCT
ijtc-1726	244	1	https://doi.org/10.24912/ijaeb.v1i2.290-299	https://doi.org/10.24912/ijaeb.v1i2.290-299	PROPN
ijtc-1726	244	2	tullah	tullah	PROPN
ijtc-1726	244	3	,	,	PUNCT
ijtc-1726	244	4	d.	d.	PROPN
ijtc-1726	244	5	s.	s.	PROPN
ijtc-1726	244	6	,	,	PUNCT
ijtc-1726	244	7	erma	erma	PROPN
ijtc-1726	244	8	apriyanti	apriyanti	PROPN
ijtc-1726	244	9	,	,	PUNCT
ijtc-1726	244	10	&	&	CCONJ
ijtc-1726	244	11	siti	siti	PROPN
ijtc-1726	244	12	nurjanah	nurjanah	PROPN
ijtc-1726	244	13	.	.	PUNCT
ijtc-1726	245	1	(	(	PUNCT
ijtc-1726	245	2	2023	2023	NUM
ijtc-1726	245	3	)	)	PUNCT
ijtc-1726	245	4	.	.	PUNCT
ijtc-1726	246	1	the	the	DET
ijtc-1726	246	2	effect	effect	NOUN
ijtc-1726	246	3	of	of	ADP
ijtc-1726	246	4	capital	capital	NOUN
ijtc-1726	246	5	stucture	stucture	NOUN
ijtc-1726	246	6	on	on	ADP
ijtc-1726	246	7	the	the	DET
ijtc-1726	246	8	company	company	NOUN
ijtc-1726	246	9	financial	financial	ADJ
ijtc-1726	246	10	performance	performance	NOUN
ijtc-1726	246	11	in	in	ADP
ijtc-1726	246	12	the	the	DET
ijtc-1726	246	13	coal	coal	NOUN
ijtc-1726	246	14	mining	mining	NOUN
ijtc-1726	246	15	sector	sector	NOUN
ijtc-1726	246	16	.	.	PUNCT
ijtc-1726	247	1	jurnal	jurnal	PROPN
ijtc-1726	247	2	rak	rak	PROPN
ijtc-1726	247	3	(	(	PUNCT
ijtc-1726	247	4	riset	riset	PROPN
ijtc-1726	247	5	akuntansi	akuntansi	PROPN
ijtc-1726	247	6	keuangan	keuangan	PROPN
ijtc-1726	247	7	)	)	PUNCT
ijtc-1726	247	8	,	,	PUNCT
ijtc-1726	247	9	7(2	7(2	NUM
ijtc-1726	247	10	)	)	PUNCT
ijtc-1726	247	11	,	,	PUNCT
ijtc-1726	247	12	115–126	115–126	NUM
ijtc-1726	247	13	.	.	PUNCT
ijtc-1726	248	1	https://doi.org/10.31002/rak.v7i2.127	https://doi.org/10.31002/rak.v7i2.127	NOUN
ijtc-1726	248	2	valaskova	valaskova	NOUN
ijtc-1726	248	3	,	,	PUNCT
ijtc-1726	248	4	k.	k.	PROPN
ijtc-1726	248	5	,	,	PUNCT
ijtc-1726	248	6	gajdosikova	gajdosikova	PROPN
ijtc-1726	248	7	,	,	PUNCT
ijtc-1726	248	8	d.	d.	PROPN
ijtc-1726	248	9	,	,	PUNCT
ijtc-1726	248	10	&	&	CCONJ
ijtc-1726	248	11	lazaroiu	lazaroiu	PROPN
ijtc-1726	248	12	,	,	PUNCT
ijtc-1726	248	13	g.	g.	PROPN
ijtc-1726	248	14	(	(	PUNCT
ijtc-1726	248	15	2023	2023	NUM
ijtc-1726	248	16	)	)	PUNCT
ijtc-1726	248	17	.	.	PUNCT
ijtc-1726	249	1	has	have	AUX
ijtc-1726	249	2	the	the	DET
ijtc-1726	249	3	covid-19	covid-19	PROPN
ijtc-1726	249	4	pandemic	pandemic	NOUN
ijtc-1726	249	5	affected	affect	VERB
ijtc-1726	249	6	the	the	DET
ijtc-1726	249	7	corporate	corporate	ADJ
ijtc-1726	249	8	financial	financial	ADJ
ijtc-1726	249	9	performance	performance	NOUN
ijtc-1726	249	10	?	?	PUNCT
ijtc-1726	250	1	a	a	DET
ijtc-1726	250	2	case	case	NOUN
ijtc-1726	250	3	study	study	NOUN
ijtc-1726	250	4	of	of	ADP
ijtc-1726	250	5	slovak	slovak	ADJ
ijtc-1726	250	6	enterprises	enterprise	NOUN
ijtc-1726	250	7	.	.	PUNCT
ijtc-1726	251	1	equilibrium	equilibrium	NOUN
ijtc-1726	251	2	.	.	PUNCT
ijtc-1726	252	1	quarterly	quarterly	ADJ
ijtc-1726	252	2	journal	journal	NOUN
ijtc-1726	252	3	of	of	ADP
ijtc-1726	252	4	economics	economic	NOUN
ijtc-1726	252	5	and	and	CCONJ
ijtc-1726	252	6	economic	economic	ADJ
ijtc-1726	252	7	policy	policy	NOUN
ijtc-1726	252	8	,	,	PUNCT
ijtc-1726	252	9	18(4	18(4	NUM
ijtc-1726	252	10	)	)	PUNCT
ijtc-1726	252	11	,	,	PUNCT
ijtc-1726	252	12	1133–1178	1133–1178	NUM
ijtc-1726	252	13	.	.	PUNCT
ijtc-1726	253	1	https://doi.org/10.24136/eq.2023.036	https://doi.org/10.24136/eq.2023.036	PROPN
ijtc-1726	253	2	yang	yang	PROPN
ijtc-1726	253	3	,	,	PUNCT
ijtc-1726	253	4	j.	j.	PROPN
ijtc-1726	253	5	h.	h.	PROPN
ijtc-1726	253	6	(	(	PUNCT
ijtc-1726	253	7	2023	2023	NUM
ijtc-1726	253	8	)	)	PUNCT
ijtc-1726	253	9	.	.	PUNCT
ijtc-1726	254	1	analysis	analysis	NOUN
ijtc-1726	254	2	of	of	ADP
ijtc-1726	254	3	factor	factor	NOUN
ijtc-1726	254	4	affecting	affect	VERB
ijtc-1726	254	5	the	the	DET
ijtc-1726	254	6	profitability	profitability	NOUN
ijtc-1726	254	7	of	of	ADP
ijtc-1726	254	8	regional	regional	ADJ
ijtc-1726	254	9	public	public	ADJ
ijtc-1726	254	10	hospitals	hospital	NOUN
ijtc-1726	254	11	before	before	ADP
ijtc-1726	254	12	and	and	CCONJ
ijtc-1726	254	13	after	after	ADP
ijtc-1726	254	14	covid-19	covid-19	PROPN
ijtc-1726	254	15	.	.	PUNCT
ijtc-1726	254	16	asia	asia	PROPN
ijtc-1726	254	17	-	-	PUNCT
ijtc-1726	254	18	pacific	pacific	PROPN
ijtc-1726	254	19	journal	journal	NOUN
ijtc-1726	254	20	of	of	ADP
ijtc-1726	254	21	convergent	convergent	PROPN
ijtc-1726	254	22	research	research	NOUN
ijtc-1726	254	23	interchange	interchange	NOUN
ijtc-1726	254	24	,	,	PUNCT
ijtc-1726	254	25	9(5	9(5	NUM
ijtc-1726	254	26	)	)	PUNCT
ijtc-1726	254	27	,	,	PUNCT
ijtc-1726	254	28	231	231	NUM
ijtc-1726	254	29	–	–	PUNCT
ijtc-1726	254	30	241	241	NUM
ijtc-1726	254	31	.	.	PUNCT
ijtc-1726	255	1	https://doi.org/10.47116/apjcri.2023.05.20	https://doi.org/10.47116/apjcri.2023.05.20	X
ijtc-1726	255	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV