id	sid	tid	token	lemma	pos
ijtc-1835	1	1	ilomata	ilomata	PROPN
ijtc-1835	1	2	international	international	ADJ
ijtc-1835	1	3	journal	journal	NOUN
ijtc-1835	1	4	of	of	ADP
ijtc-1835	1	5	tax	tax	PROPN
ijtc-1835	1	6	&	&	CCONJ
ijtc-1835	1	7	accounting	account	VERB
ijtc-1835	1	8	p	p	PROPN
ijtc-1835	1	9	-	-	PUNCT
ijtc-1835	1	10	issn	issn	NOUN
ijtc-1835	1	11	:	:	PUNCT
ijtc-1835	1	12	2714	2714	NUM
ijtc-1835	1	13	-	-	SYM
ijtc-1835	1	14	9838	9838	NUM
ijtc-1835	1	15	;	;	PUNCT
ijtc-1835	1	16	e	e	X
ijtc-1835	1	17	-	-	PUNCT
ijtc-1835	1	18	issn	issn	NOUN
ijtc-1835	1	19	:	:	PUNCT
ijtc-1835	1	20	2714	2714	NUM
ijtc-1835	1	21	-	-	SYM
ijtc-1835	1	22	9846	9846	NUM
ijtc-1835	1	23	volume	volume	NOUN
ijtc-1835	1	24	6	6	NUM
ijtc-1835	1	25	,	,	PUNCT
ijtc-1835	1	26	issue	issue	NOUN
ijtc-1835	1	27	3	3	NUM
ijtc-1835	1	28	july	july	PROPN
ijtc-1835	1	29	2025	2025	NUM
ijtc-1835	1	30	page	page	NOUN
ijtc-1835	1	31	no	no	INTJ
ijtc-1835	1	32	.	.	NOUN
ijtc-1835	2	1	1	1	NUM
ijtc-1835	2	2	-	-	SYM
ijtc-1835	2	3	16	16	NUM
ijtc-1835	2	4	1	1	NUM
ijtc-1835	2	5	|	|	ADV
ijtc-1835	2	6	ilomata	ilomata	PROPN
ijtc-1835	2	7	international	international	ADJ
ijtc-1835	2	8	journal	journal	NOUN
ijtc-1835	2	9	of	of	ADP
ijtc-1835	2	10	tax	tax	PROPN
ijtc-1835	2	11	&	&	CCONJ
ijtc-1835	2	12	accounting	account	VERB
ijtc-1835	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1835	2	14	influence	influence	NOUN
ijtc-1835	2	15	of	of	ADP
ijtc-1835	2	16	internal	internal	ADJ
ijtc-1835	2	17	controls	control	NOUN
ijtc-1835	2	18	,	,	PUNCT
ijtc-1835	2	19	hr	hr	NOUN
ijtc-1835	2	20	quality	quality	NOUN
ijtc-1835	2	21	,	,	PUNCT
ijtc-1835	2	22	it	it	PRON
ijtc-1835	2	23	,	,	PUNCT
ijtc-1835	2	24	and	and	CCONJ
ijtc-1835	2	25	accrual	accrual	ADJ
ijtc-1835	2	26	accounting	accounting	NOUN
ijtc-1835	2	27	on	on	ADP
ijtc-1835	2	28	financial	financial	ADJ
ijtc-1835	2	29	report	report	NOUN
ijtc-1835	2	30	quality	quality	NOUN
ijtc-1835	2	31	in	in	ADP
ijtc-1835	2	32	central	central	ADJ
ijtc-1835	2	33	kalimantan	kalimantan	PROPN
ijtc-1835	2	34	's	's	PART
ijtc-1835	2	35	religious	religious	ADJ
ijtc-1835	2	36	courts	court	NOUN
ijtc-1835	2	37	maya	maya	NOUN
ijtc-1835	2	38	sosilawati1	sosilawati1	PROPN
ijtc-1835	2	39	,	,	PUNCT
ijtc-1835	2	40	kadir2	kadir2	PROPN
ijtc-1835	2	41	,	,	PUNCT
ijtc-1835	2	42	sarwani3	sarwani3	PROPN
ijtc-1835	3	1	123fakultas	123fakultas	PROPN
ijtc-1835	3	2	ekonomi	ekonomi	PROPN
ijtc-1835	3	3	dan	dan	PROPN
ijtc-1835	3	4	bisnis	bisnis	PROPN
ijtc-1835	3	5	universitas	universitas	PROPN
ijtc-1835	3	6	lambung	lambung	PROPN
ijtc-1835	3	7	mangkurat	mangkurat	PROPN
ijtc-1835	3	8	,	,	PUNCT
ijtc-1835	3	9	indonesia	indonesia	PROPN
ijtc-1835	3	10	correspondent	correspondent	NOUN
ijtc-1835	3	11	:	:	PUNCT
ijtc-1835	3	12	obhiemaya@yahoo.co.id1	obhiemaya@yahoo.co.id1	AUX
ijtc-1835	3	13	received	receive	VERB
ijtc-1835	3	14	:	:	PUNCT
ijtc-1835	3	15	may	may	AUX
ijtc-1835	3	16	15	15	NUM
ijtc-1835	3	17	,	,	PUNCT
ijtc-1835	3	18	2025	2025	NUM
ijtc-1835	3	19	accepted	accept	VERB
ijtc-1835	3	20	:	:	PUNCT
ijtc-1835	3	21	july	july	PROPN
ijtc-1835	3	22	12	12	NUM
ijtc-1835	3	23	,	,	PUNCT
ijtc-1835	3	24	2025	2025	NUM
ijtc-1835	3	25	published	publish	VERB
ijtc-1835	3	26	:	:	PUNCT
ijtc-1835	3	27	july	july	PROPN
ijtc-1835	3	28	31	31	NUM
ijtc-1835	3	29	,	,	PUNCT
ijtc-1835	3	30	2025	2025	NUM
ijtc-1835	3	31	citation	citation	NOUN
ijtc-1835	3	32	;	;	PUNCT
ijtc-1835	3	33	sosilawati	sosilawati	NOUN
ijtc-1835	3	34	,	,	PUNCT
ijtc-1835	3	35	m.	m.	NOUN
ijtc-1835	3	36	,	,	PUNCT
ijtc-1835	3	37	kadir	kadir	PROPN
ijtc-1835	3	38	&	&	CCONJ
ijtc-1835	3	39	sarwani	sarwani	PROPN
ijtc-1835	3	40	,	,	PUNCT
ijtc-1835	3	41	(	(	PUNCT
ijtc-1835	3	42	2025	2025	NUM
ijtc-1835	3	43	)	)	PUNCT
ijtc-1835	3	44	.	.	PUNCT
ijtc-1835	4	1	influence	influence	NOUN
ijtc-1835	4	2	of	of	ADP
ijtc-1835	4	3	internal	internal	ADJ
ijtc-1835	4	4	controls	control	NOUN
ijtc-1835	4	5	,	,	PUNCT
ijtc-1835	4	6	hr	hr	NOUN
ijtc-1835	4	7	quality	quality	NOUN
ijtc-1835	4	8	,	,	PUNCT
ijtc-1835	4	9	it	it	PRON
ijtc-1835	4	10	,	,	PUNCT
ijtc-1835	4	11	and	and	CCONJ
ijtc-1835	4	12	accrual	accrual	ADJ
ijtc-1835	4	13	accounting	accounting	NOUN
ijtc-1835	4	14	on	on	ADP
ijtc-1835	4	15	financial	financial	ADJ
ijtc-1835	4	16	report	report	NOUN
ijtc-1835	4	17	quality	quality	NOUN
ijtc-1835	4	18	in	in	ADP
ijtc-1835	4	19	central	central	ADJ
ijtc-1835	4	20	kalimantan	kalimantan	PROPN
ijtc-1835	4	21	's	's	PART
ijtc-1835	4	22	religious	religious	ADJ
ijtc-1835	4	23	courts	court	NOUN
ijtc-1835	4	24	.	.	PUNCT
ijtc-1835	5	1	ilomata	ilomata	PROPN
ijtc-1835	5	2	international	international	ADJ
ijtc-1835	5	3	journal	journal	PROPN
ijtc-1835	5	4	of	of	ADP
ijtc-1835	5	5	tax	tax	PROPN
ijtc-1835	5	6	&	&	CCONJ
ijtc-1835	5	7	accounting	accounting	PROPN
ijtc-1835	5	8	,	,	PUNCT
ijtc-1835	5	9	6(3	6(3	NUM
ijtc-1835	5	10	)	)	PUNCT
ijtc-1835	5	11	,	,	PUNCT
ijtc-1835	5	12	1	1	NUM
ijtc-1835	5	13	-	-	SYM
ijtc-1835	5	14	16	16	NUM
ijtc-1835	5	15	.	.	PUNCT
ijtc-1835	6	1	https://doi.org/1061194/ijtc.v6i3.1835	https://doi.org/1061194/ijtc.v6i3.1835	PROPN
ijtc-1835	6	2	abstract	abstract	PROPN
ijtc-1835	6	3	:	:	PUNCT
ijtc-1835	6	4	this	this	DET
ijtc-1835	6	5	study	study	NOUN
ijtc-1835	6	6	aims	aim	VERB
ijtc-1835	6	7	to	to	PART
ijtc-1835	6	8	analyze	analyze	VERB
ijtc-1835	6	9	the	the	DET
ijtc-1835	6	10	influence	influence	NOUN
ijtc-1835	6	11	of	of	ADP
ijtc-1835	6	12	internal	internal	ADJ
ijtc-1835	6	13	control	control	NOUN
ijtc-1835	6	14	systems	system	NOUN
ijtc-1835	6	15	,	,	PUNCT
ijtc-1835	6	16	quality	quality	NOUN
ijtc-1835	6	17	of	of	ADP
ijtc-1835	6	18	human	human	ADJ
ijtc-1835	6	19	resources	resource	NOUN
ijtc-1835	6	20	,	,	PUNCT
ijtc-1835	6	21	utilization	utilization	NOUN
ijtc-1835	6	22	of	of	ADP
ijtc-1835	6	23	information	information	NOUN
ijtc-1835	6	24	technology	technology	NOUN
ijtc-1835	6	25	,	,	PUNCT
ijtc-1835	6	26	and	and	CCONJ
ijtc-1835	6	27	implementation	implementation	NOUN
ijtc-1835	6	28	of	of	ADP
ijtc-1835	6	29	accrual	accrual	ADJ
ijtc-1835	6	30	-	-	PUNCT
ijtc-1835	6	31	based	base	VERB
ijtc-1835	6	32	government	government	NOUN
ijtc-1835	6	33	accounting	accounting	NOUN
ijtc-1835	6	34	standards	standard	NOUN
ijtc-1835	6	35	on	on	ADP
ijtc-1835	6	36	the	the	DET
ijtc-1835	6	37	quality	quality	NOUN
ijtc-1835	6	38	of	of	ADP
ijtc-1835	6	39	financial	financial	ADJ
ijtc-1835	6	40	reports	report	NOUN
ijtc-1835	6	41	of	of	ADP
ijtc-1835	6	42	religious	religious	ADJ
ijtc-1835	6	43	courts	court	NOUN
ijtc-1835	6	44	throughout	throughout	ADP
ijtc-1835	6	45	central	central	ADJ
ijtc-1835	6	46	kalimantan	kalimantan	PROPN
ijtc-1835	6	47	.	.	PUNCT
ijtc-1835	7	1	the	the	DET
ijtc-1835	7	2	findings	finding	NOUN
ijtc-1835	7	3	indicate	indicate	VERB
ijtc-1835	7	4	that	that	SCONJ
ijtc-1835	7	5	the	the	DET
ijtc-1835	7	6	internal	internal	ADJ
ijtc-1835	7	7	control	control	NOUN
ijtc-1835	7	8	system	system	NOUN
ijtc-1835	7	9	is	be	AUX
ijtc-1835	7	10	the	the	DET
ijtc-1835	7	11	most	most	ADV
ijtc-1835	7	12	dominant	dominant	ADJ
ijtc-1835	7	13	factor	factor	NOUN
ijtc-1835	7	14	(	(	PUNCT
ijtc-1835	7	15	coefficient	coefficient	NOUN
ijtc-1835	7	16	0.327	0.327	NUM
ijtc-1835	7	17	)	)	PUNCT
ijtc-1835	7	18	in	in	ADP
ijtc-1835	7	19	influencing	influence	VERB
ijtc-1835	7	20	the	the	DET
ijtc-1835	7	21	quality	quality	NOUN
ijtc-1835	7	22	of	of	ADP
ijtc-1835	7	23	financial	financial	ADJ
ijtc-1835	7	24	reports	report	NOUN
ijtc-1835	7	25	of	of	ADP
ijtc-1835	7	26	religious	religious	ADJ
ijtc-1835	7	27	courts	court	NOUN
ijtc-1835	7	28	throughout	throughout	ADP
ijtc-1835	7	29	central	central	ADJ
ijtc-1835	7	30	kalimantan	kalimantan	PROPN
ijtc-1835	7	31	,	,	PUNCT
ijtc-1835	7	32	followed	follow	VERB
ijtc-1835	7	33	by	by	ADP
ijtc-1835	7	34	the	the	DET
ijtc-1835	7	35	implementation	implementation	NOUN
ijtc-1835	7	36	of	of	ADP
ijtc-1835	7	37	accrual	accrual	ADJ
ijtc-1835	7	38	-	-	PUNCT
ijtc-1835	7	39	based	base	VERB
ijtc-1835	7	40	government	government	NOUN
ijtc-1835	7	41	accounting	accounting	NOUN
ijtc-1835	7	42	standards	standard	NOUN
ijtc-1835	7	43	(	(	PUNCT
ijtc-1835	7	44	coefficient	coefficient	NOUN
ijtc-1835	7	45	0.264	0.264	NUM
ijtc-1835	7	46	)	)	PUNCT
ijtc-1835	7	47	,	,	PUNCT
ijtc-1835	7	48	quality	quality	NOUN
ijtc-1835	7	49	of	of	ADP
ijtc-1835	7	50	human	human	ADJ
ijtc-1835	7	51	resources	resource	NOUN
ijtc-1835	7	52	(	(	PUNCT
ijtc-1835	7	53	coefficient	coefficient	NOUN
ijtc-1835	7	54	0.251	0.251	NUM
ijtc-1835	7	55	)	)	PUNCT
ijtc-1835	7	56	,	,	PUNCT
ijtc-1835	7	57	and	and	CCONJ
ijtc-1835	7	58	utilization	utilization	NOUN
ijtc-1835	7	59	of	of	ADP
ijtc-1835	7	60	information	information	NOUN
ijtc-1835	7	61	technology	technology	NOUN
ijtc-1835	7	62	(	(	PUNCT
ijtc-1835	7	63	coefficient	coefficient	NOUN
ijtc-1835	7	64	0.236	0.236	NUM
ijtc-1835	7	65	)	)	PUNCT
ijtc-1835	7	66	.	.	PUNCT
ijtc-1835	8	1	the	the	DET
ijtc-1835	8	2	adjusted	adjusted	ADJ
ijtc-1835	8	3	r	r	NOUN
ijtc-1835	8	4	-	-	PUNCT
ijtc-1835	8	5	squared	square	VERB
ijtc-1835	8	6	value	value	NOUN
ijtc-1835	8	7	of	of	ADP
ijtc-1835	8	8	0.782	0.782	NUM
ijtc-1835	8	9	indicates	indicate	VERB
ijtc-1835	8	10	that	that	SCONJ
ijtc-1835	8	11	78.2	78.2	NUM
ijtc-1835	8	12	%	%	NOUN
ijtc-1835	8	13	of	of	ADP
ijtc-1835	8	14	the	the	DET
ijtc-1835	8	15	variation	variation	NOUN
ijtc-1835	8	16	in	in	ADP
ijtc-1835	8	17	financial	financial	ADJ
ijtc-1835	8	18	report	report	NOUN
ijtc-1835	8	19	quality	quality	NOUN
ijtc-1835	8	20	can	can	AUX
ijtc-1835	8	21	be	be	AUX
ijtc-1835	8	22	explained	explain	VERB
ijtc-1835	8	23	by	by	ADP
ijtc-1835	8	24	these	these	DET
ijtc-1835	8	25	factors	factor	NOUN
ijtc-1835	8	26	,	,	PUNCT
ijtc-1835	8	27	affirming	affirm	VERB
ijtc-1835	8	28	the	the	DET
ijtc-1835	8	29	model	model	NOUN
ijtc-1835	8	30	's	's	PART
ijtc-1835	8	31	explanatory	explanatory	ADJ
ijtc-1835	8	32	power	power	NOUN
ijtc-1835	8	33	.	.	PUNCT
ijtc-1835	9	1	the	the	DET
ijtc-1835	9	2	mean	mean	ADJ
ijtc-1835	9	3	values	value	NOUN
ijtc-1835	9	4	of	of	ADP
ijtc-1835	9	5	the	the	DET
ijtc-1835	9	6	variables	variable	NOUN
ijtc-1835	9	7	indicate	indicate	VERB
ijtc-1835	9	8	that	that	SCONJ
ijtc-1835	9	9	all	all	DET
ijtc-1835	9	10	aspects	aspect	NOUN
ijtc-1835	9	11	,	,	PUNCT
ijtc-1835	9	12	including	include	VERB
ijtc-1835	9	13	financial	financial	ADJ
ijtc-1835	9	14	report	report	NOUN
ijtc-1835	9	15	quality	quality	NOUN
ijtc-1835	9	16	,	,	PUNCT
ijtc-1835	9	17	internal	internal	ADJ
ijtc-1835	9	18	control	control	NOUN
ijtc-1835	9	19	system	system	NOUN
ijtc-1835	9	20	,	,	PUNCT
ijtc-1835	9	21	human	human	ADJ
ijtc-1835	9	22	resource	resource	NOUN
ijtc-1835	9	23	quality	quality	NOUN
ijtc-1835	9	24	,	,	PUNCT
ijtc-1835	9	25	utilization	utilization	NOUN
ijtc-1835	9	26	of	of	ADP
ijtc-1835	9	27	information	information	NOUN
ijtc-1835	9	28	technology	technology	NOUN
ijtc-1835	9	29	,	,	PUNCT
ijtc-1835	9	30	and	and	CCONJ
ijtc-1835	9	31	implementation	implementation	NOUN
ijtc-1835	9	32	of	of	ADP
ijtc-1835	9	33	accrual	accrual	ADJ
ijtc-1835	9	34	-	-	PUNCT
ijtc-1835	9	35	based	base	VERB
ijtc-1835	9	36	government	government	NOUN
ijtc-1835	9	37	accounting	accounting	NOUN
ijtc-1835	9	38	standards	standard	NOUN
ijtc-1835	9	39	,	,	PUNCT
ijtc-1835	9	40	have	have	AUX
ijtc-1835	9	41	been	be	AUX
ijtc-1835	9	42	implemented	implement	VERB
ijtc-1835	9	43	well	well	ADV
ijtc-1835	9	44	.	.	PUNCT
ijtc-1835	10	1	keywords	keyword	NOUN
ijtc-1835	10	2	:	:	PUNCT
ijtc-1835	10	3	internal	internal	ADJ
ijtc-1835	10	4	control	control	NOUN
ijtc-1835	10	5	system	system	NOUN
ijtc-1835	10	6	,	,	PUNCT
ijtc-1835	10	7	human	human	ADJ
ijtc-1835	10	8	resource	resource	NOUN
ijtc-1835	10	9	quality	quality	NOUN
ijtc-1835	10	10	,	,	PUNCT
ijtc-1835	10	11	information	information	NOUN
ijtc-1835	10	12	technology	technology	NOUN
ijtc-1835	10	13	,	,	PUNCT
ijtc-1835	10	14	government	government	NOUN
ijtc-1835	10	15	accounting	accounting	NOUN
ijtc-1835	10	16	standards	standard	NOUN
ijtc-1835	10	17	,	,	PUNCT
ijtc-1835	10	18	financial	financial	ADJ
ijtc-1835	10	19	report	report	NOUN
ijtc-1835	10	20	quality	quality	NOUN
ijtc-1835	10	21	.	.	PUNCT
ijtc-1835	11	1	this	this	PRON
ijtc-1835	11	2	is	be	AUX
ijtc-1835	11	3	an	an	DET
ijtc-1835	11	4	open	open	ADJ
ijtc-1835	11	5	access	access	NOUN
ijtc-1835	11	6	article	article	NOUN
ijtc-1835	11	7	under	under	ADP
ijtc-1835	11	8	the	the	DET
ijtc-1835	11	9	cc	cc	NOUN
ijtc-1835	11	10	-	-	PUNCT
ijtc-1835	11	11	by	by	ADP
ijtc-1835	11	12	4.0	4.0	NUM
ijtc-1835	11	13	license	license	NOUN
ijtc-1835	11	14	introduction	introduction	NOUN
ijtc-1835	11	15	in	in	ADP
ijtc-1835	11	16	an	an	DET
ijtc-1835	11	17	era	era	NOUN
ijtc-1835	11	18	of	of	ADP
ijtc-1835	11	19	increasing	increase	VERB
ijtc-1835	11	20	globalization	globalization	NOUN
ijtc-1835	11	21	and	and	CCONJ
ijtc-1835	11	22	heightened	heighten	VERB
ijtc-1835	11	23	public	public	ADJ
ijtc-1835	11	24	demands	demand	NOUN
ijtc-1835	11	25	for	for	ADP
ijtc-1835	11	26	transparency	transparency	NOUN
ijtc-1835	11	27	,	,	PUNCT
ijtc-1835	11	28	effective	effective	ADJ
ijtc-1835	11	29	government	government	NOUN
ijtc-1835	11	30	financial	financial	ADJ
ijtc-1835	11	31	management	management	NOUN
ijtc-1835	11	32	has	have	AUX
ijtc-1835	11	33	become	become	VERB
ijtc-1835	11	34	a	a	DET
ijtc-1835	11	35	crucial	crucial	ADJ
ijtc-1835	11	36	aspect	aspect	NOUN
ijtc-1835	11	37	of	of	ADP
ijtc-1835	11	38	ensuring	ensure	VERB
ijtc-1835	11	39	accountability	accountability	NOUN
ijtc-1835	11	40	and	and	CCONJ
ijtc-1835	11	41	performance	performance	NOUN
ijtc-1835	11	42	.	.	PUNCT
ijtc-1835	12	1	(	(	PUNCT
ijtc-1835	12	2	akbar	akbar	NOUN
ijtc-1835	12	3	,	,	PUNCT
ijtc-1835	12	4	2018	2018	NUM
ijtc-1835	12	5	)	)	PUNCT
ijtc-1835	12	6	public	public	ADJ
ijtc-1835	12	7	financial	financial	ADJ
ijtc-1835	12	8	reporting	reporting	NOUN
ijtc-1835	12	9	,	,	PUNCT
ijtc-1835	12	10	in	in	ADP
ijtc-1835	12	11	particular	particular	ADJ
ijtc-1835	12	12	,	,	PUNCT
ijtc-1835	12	13	plays	play	VERB
ijtc-1835	12	14	a	a	DET
ijtc-1835	12	15	vital	vital	ADJ
ijtc-1835	12	16	role	role	NOUN
ijtc-1835	12	17	in	in	ADP
ijtc-1835	12	18	providing	provide	VERB
ijtc-1835	12	19	relevant	relevant	ADJ
ijtc-1835	12	20	information	information	NOUN
ijtc-1835	12	21	for	for	ADP
ijtc-1835	12	22	decision	decision	NOUN
ijtc-1835	12	23	-	-	PUNCT
ijtc-1835	12	24	making	making	NOUN
ijtc-1835	12	25	,	,	PUNCT
ijtc-1835	12	26	performance	performance	NOUN
ijtc-1835	12	27	evaluation	evaluation	NOUN
ijtc-1835	12	28	,	,	PUNCT
ijtc-1835	12	29	and	and	CCONJ
ijtc-1835	12	30	accountability	accountability	NOUN
ijtc-1835	12	31	.	.	PUNCT
ijtc-1835	13	1	(	(	PUNCT
ijtc-1835	13	2	maranjaya	maranjaya	INTJ
ijtc-1835	13	3	,	,	PUNCT
ijtc-1835	13	4	2022)to	2022)to	NUM
ijtc-1835	13	5	meet	meet	VERB
ijtc-1835	13	6	these	these	DET
ijtc-1835	13	7	escalating	escalate	VERB
ijtc-1835	13	8	expectations	expectation	NOUN
ijtc-1835	13	9	and	and	CCONJ
ijtc-1835	13	10	to	to	PART
ijtc-1835	13	11	foster	foster	VERB
ijtc-1835	13	12	good	good	ADJ
ijtc-1835	13	13	governance	governance	NOUN
ijtc-1835	13	14	,	,	PUNCT
ijtc-1835	13	15	the	the	DET
ijtc-1835	13	16	quality	quality	NOUN
ijtc-1835	13	17	of	of	ADP
ijtc-1835	13	18	government	government	NOUN
ijtc-1835	13	19	financial	financial	ADJ
ijtc-1835	13	20	reports	report	NOUN
ijtc-1835	13	21	is	be	AUX
ijtc-1835	13	22	paramount	paramount	ADJ
ijtc-1835	13	23	.	.	PUNCT
ijtc-1835	14	1	(	(	PUNCT
ijtc-1835	14	2	akrual	akrual	ADJ
ijtc-1835	14	3	,	,	PUNCT
ijtc-1835	14	4	2018	2018	NUM
ijtc-1835	14	5	)	)	PUNCT
ijtc-1835	14	6	this	this	DET
ijtc-1835	14	7	study	study	NOUN
ijtc-1835	14	8	,	,	PUNCT
ijtc-1835	14	9	therefore	therefore	ADV
ijtc-1835	14	10	,	,	PUNCT
ijtc-1835	14	11	analyzes	analyze	VERB
ijtc-1835	14	12	the	the	DET
ijtc-1835	14	13	influence	influence	NOUN
ijtc-1835	14	14	of	of	ADP
ijtc-1835	14	15	internal	internal	ADJ
ijtc-1835	14	16	control	control	NOUN
ijtc-1835	14	17	systems	system	NOUN
ijtc-1835	14	18	,	,	PUNCT
ijtc-1835	14	19	quality	quality	NOUN
ijtc-1835	14	20	of	of	ADP
ijtc-1835	14	21	human	human	ADJ
ijtc-1835	14	22	resources	resource	NOUN
ijtc-1835	14	23	,	,	PUNCT
ijtc-1835	14	24	utilization	utilization	NOUN
ijtc-1835	14	25	of	of	ADP
ijtc-1835	14	26	information	information	NOUN
ijtc-1835	14	27	technology	technology	NOUN
ijtc-1835	14	28	,	,	PUNCT
ijtc-1835	14	29	and	and	CCONJ
ijtc-1835	14	30	implementation	implementation	NOUN
ijtc-1835	14	31	of	of	ADP
ijtc-1835	14	32	accrual	accrual	ADJ
ijtc-1835	14	33	-	-	PUNCT
ijtc-1835	14	34	based	base	VERB
ijtc-1835	14	35	government	government	NOUN
ijtc-1835	14	36	accounting	accounting	NOUN
ijtc-1835	14	37	standards	standard	NOUN
ijtc-1835	14	38	on	on	ADP
ijtc-1835	14	39	the	the	DET
ijtc-1835	14	40	quality	quality	NOUN
ijtc-1835	14	41	of	of	ADP
ijtc-1835	14	42	financial	financial	ADJ
ijtc-1835	14	43	reports	report	NOUN
ijtc-1835	14	44	of	of	ADP
ijtc-1835	14	45	religious	religious	ADJ
ijtc-1835	14	46	courts	court	NOUN
ijtc-1835	14	47	throughout	throughout	ADP
ijtc-1835	14	48	central	central	ADJ
ijtc-1835	14	49	kalimantan	kalimantan	PROPN
ijtc-1835	14	50	.	.	PUNCT
ijtc-1835	15	1	the	the	DET
ijtc-1835	15	2	implementation	implementation	NOUN
ijtc-1835	15	3	of	of	ADP
ijtc-1835	15	4	accrual	accrual	ADJ
ijtc-1835	15	5	-	-	PUNCT
ijtc-1835	15	6	based	base	VERB
ijtc-1835	15	7	accounting	accounting	NOUN
ijtc-1835	15	8	in	in	ADP
ijtc-1835	15	9	the	the	DET
ijtc-1835	15	10	government	government	NOUN
ijtc-1835	15	11	sector	sector	NOUN
ijtc-1835	15	12	requires	require	VERB
ijtc-1835	15	13	the	the	DET
ijtc-1835	15	14	support	support	NOUN
ijtc-1835	15	15	of	of	ADP
ijtc-1835	15	16	various	various	ADJ
ijtc-1835	15	17	internal	internal	ADJ
ijtc-1835	15	18	organizational	organizational	ADJ
ijtc-1835	15	19	factors	factor	NOUN
ijtc-1835	15	20	to	to	PART
ijtc-1835	15	21	produce	produce	VERB
ijtc-1835	15	22	quality	quality	NOUN
ijtc-1835	15	23	financial	financial	ADJ
ijtc-1835	15	24	reports	report	NOUN
ijtc-1835	15	25	.	.	PUNCT
ijtc-1835	16	1	this	this	DET
ijtc-1835	16	2	quantitative	quantitative	ADJ
ijtc-1835	16	3	study	study	NOUN
ijtc-1835	16	4	uses	use	VERB
ijtc-1835	16	5	a	a	DET
ijtc-1835	16	6	survey	survey	NOUN
ijtc-1835	16	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1835	16	8	mailto	mailto	NOUN
ijtc-1835	16	9	:	:	PUNCT
ijtc-1835	16	10	obhiemaya@yahoo.co.id1	obhiemaya@yahoo.co.id1	AUX
ijtc-1835	16	11	https://doi.org/1061194/ijtc.v6i3.1835	https://doi.org/1061194/ijtc.v6i3.1835	NOUN
ijtc-1835	16	12	influence	influence	NOUN
ijtc-1835	16	13	of	of	ADP
ijtc-1835	16	14	internal	internal	ADJ
ijtc-1835	16	15	controls	control	NOUN
ijtc-1835	16	16	,	,	PUNCT
ijtc-1835	16	17	hr	hr	NOUN
ijtc-1835	16	18	quality	quality	NOUN
ijtc-1835	16	19	,	,	PUNCT
ijtc-1835	16	20	it	it	PRON
ijtc-1835	16	21	,	,	PUNCT
ijtc-1835	16	22	and	and	CCONJ
ijtc-1835	16	23	accrual	accrual	ADJ
ijtc-1835	16	24	accounting	accounting	NOUN
ijtc-1835	16	25	on	on	ADP
ijtc-1835	16	26	financial	financial	ADJ
ijtc-1835	16	27	report	report	NOUN
ijtc-1835	16	28	quality	quality	NOUN
ijtc-1835	16	29	in	in	ADP
ijtc-1835	16	30	central	central	ADJ
ijtc-1835	16	31	kalimantan	kalimantan	PROPN
ijtc-1835	16	32	's	's	PART
ijtc-1835	16	33	religious	religious	ADJ
ijtc-1835	16	34	courts	court	NOUN
ijtc-1835	16	35	.	.	PUNCT
ijtc-1835	17	1	sosilawati	sosilawati	PROPN
ijtc-1835	17	2	,	,	PUNCT
ijtc-1835	17	3	kadir	kadir	PROPN
ijtc-1835	17	4	and	and	CCONJ
ijtc-1835	17	5	sarwani	sarwani	PROPN
ijtc-1835	17	6	2	2	NUM
ijtc-1835	17	7	|	|	ADV
ijtc-1835	17	8	ilomata	ilomata	PROPN
ijtc-1835	17	9	international	international	ADJ
ijtc-1835	17	10	journal	journal	NOUN
ijtc-1835	17	11	of	of	ADP
ijtc-1835	17	12	tax	tax	PROPN
ijtc-1835	17	13	&	&	CCONJ
ijtc-1835	17	14	accounting	accounting	PROPN
ijtc-1835	17	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1835	17	16	approach	approach	NOUN
ijtc-1835	17	17	with	with	ADP
ijtc-1835	17	18	data	datum	NOUN
ijtc-1835	17	19	collection	collection	NOUN
ijtc-1835	17	20	techniques	technique	NOUN
ijtc-1835	17	21	through	through	ADP
ijtc-1835	17	22	questionnaires	questionnaire	NOUN
ijtc-1835	17	23	distributed	distribute	VERB
ijtc-1835	17	24	to	to	ADP
ijtc-1835	17	25	employees	employee	NOUN
ijtc-1835	17	26	involved	involve	VERB
ijtc-1835	17	27	in	in	ADP
ijtc-1835	17	28	financial	financial	ADJ
ijtc-1835	17	29	management	management	NOUN
ijtc-1835	17	30	throughout	throughout	ADP
ijtc-1835	17	31	religious	religious	ADJ
ijtc-1835	17	32	courts	court	NOUN
ijtc-1835	17	33	throughout	throughout	ADP
ijtc-1835	17	34	central	central	ADJ
ijtc-1835	17	35	kalimantan	kalimantan	PROPN
ijtc-1835	17	36	.	.	PUNCT
ijtc-1835	18	1	data	datum	NOUN
ijtc-1835	18	2	were	be	AUX
ijtc-1835	18	3	analyzed	analyze	VERB
ijtc-1835	18	4	using	use	VERB
ijtc-1835	18	5	multiple	multiple	ADJ
ijtc-1835	18	6	linear	linear	ADJ
ijtc-1835	18	7	regression	regression	NOUN
ijtc-1835	18	8	techniques	technique	NOUN
ijtc-1835	18	9	to	to	PART
ijtc-1835	18	10	test	test	VERB
ijtc-1835	18	11	the	the	DET
ijtc-1835	18	12	hypothesis	hypothesis	NOUN
ijtc-1835	18	13	of	of	ADP
ijtc-1835	18	14	the	the	DET
ijtc-1835	18	15	partial	partial	ADJ
ijtc-1835	18	16	and	and	CCONJ
ijtc-1835	18	17	simultaneous	simultaneous	ADJ
ijtc-1835	18	18	influence	influence	NOUN
ijtc-1835	18	19	of	of	ADP
ijtc-1835	18	20	independent	independent	ADJ
ijtc-1835	18	21	variables	variable	NOUN
ijtc-1835	18	22	on	on	ADP
ijtc-1835	18	23	the	the	DET
ijtc-1835	18	24	dependent	dependent	ADJ
ijtc-1835	18	25	variable	variable	NOUN
ijtc-1835	18	26	.	.	PUNCT
ijtc-1835	19	1	(	(	PUNCT
ijtc-1835	19	2	sugiyono	sugiyono	NOUN
ijtc-1835	19	3	,	,	PUNCT
ijtc-1835	19	4	2010	2010	NUM
ijtc-1835	19	5	)	)	PUNCT
ijtc-1835	19	6	government	government	NOUN
ijtc-1835	19	7	financial	financial	ADJ
ijtc-1835	19	8	management	management	NOUN
ijtc-1835	19	9	,	,	PUNCT
ijtc-1835	19	10	especially	especially	ADV
ijtc-1835	19	11	in	in	ADP
ijtc-1835	19	12	the	the	DET
ijtc-1835	19	13	era	era	NOUN
ijtc-1835	19	14	of	of	ADP
ijtc-1835	19	15	globalization	globalization	NOUN
ijtc-1835	19	16	,	,	PUNCT
ijtc-1835	19	17	faces	face	VERB
ijtc-1835	19	18	increasingly	increasingly	ADV
ijtc-1835	19	19	high	high	ADJ
ijtc-1835	19	20	demands	demand	NOUN
ijtc-1835	19	21	for	for	ADP
ijtc-1835	19	22	transparency	transparency	NOUN
ijtc-1835	19	23	,	,	PUNCT
ijtc-1835	19	24	which	which	PRON
ijtc-1835	19	25	is	be	AUX
ijtc-1835	19	26	crucial	crucial	ADJ
ijtc-1835	19	27	for	for	ADP
ijtc-1835	19	28	public	public	ADJ
ijtc-1835	19	29	accountability	accountability	NOUN
ijtc-1835	19	30	and	and	CCONJ
ijtc-1835	19	31	performance	performance	NOUN
ijtc-1835	19	32	(	(	PUNCT
ijtc-1835	19	33	anggraini	anggraini	NOUN
ijtc-1835	19	34	&	&	CCONJ
ijtc-1835	19	35	akbar	akbar	NOUN
ijtc-1835	19	36	,	,	PUNCT
ijtc-1835	19	37	2022	2022	NUM
ijtc-1835	19	38	)	)	PUNCT
ijtc-1835	19	39	.	.	PUNCT
ijtc-1835	20	1	the	the	DET
ijtc-1835	20	2	quality	quality	NOUN
ijtc-1835	20	3	of	of	ADP
ijtc-1835	20	4	financial	financial	ADJ
ijtc-1835	20	5	reports	report	NOUN
ijtc-1835	20	6	is	be	AUX
ijtc-1835	20	7	paramount	paramount	ADJ
ijtc-1835	20	8	as	as	SCONJ
ijtc-1835	20	9	it	it	PRON
ijtc-1835	20	10	provides	provide	VERB
ijtc-1835	20	11	relevant	relevant	ADJ
ijtc-1835	20	12	information	information	NOUN
ijtc-1835	20	13	for	for	ADP
ijtc-1835	20	14	decision	decision	NOUN
ijtc-1835	20	15	-	-	PUNCT
ijtc-1835	20	16	making	making	NOUN
ijtc-1835	20	17	,	,	PUNCT
ijtc-1835	20	18	performance	performance	NOUN
ijtc-1835	20	19	evaluation	evaluation	NOUN
ijtc-1835	20	20	,	,	PUNCT
ijtc-1835	20	21	and	and	CCONJ
ijtc-1835	20	22	accountability	accountability	NOUN
ijtc-1835	20	23	.	.	PUNCT
ijtc-1835	21	1	in	in	ADP
ijtc-1835	21	2	indonesia	indonesia	PROPN
ijtc-1835	21	3	,	,	PUNCT
ijtc-1835	21	4	government	government	NOUN
ijtc-1835	21	5	financial	financial	ADJ
ijtc-1835	21	6	reports	report	NOUN
ijtc-1835	21	7	must	must	AUX
ijtc-1835	21	8	adhere	adhere	VERB
ijtc-1835	21	9	to	to	ADP
ijtc-1835	21	10	government	government	NOUN
ijtc-1835	21	11	accounting	accounting	NOUN
ijtc-1835	21	12	standards	standard	NOUN
ijtc-1835	21	13	(	(	PUNCT
ijtc-1835	21	14	sap	sap	PROPN
ijtc-1835	21	15	)	)	PUNCT
ijtc-1835	21	16	as	as	SCONJ
ijtc-1835	21	17	regulated	regulate	VERB
ijtc-1835	21	18	by	by	ADP
ijtc-1835	21	19	government	government	NOUN
ijtc-1835	21	20	regulation	regulation	NOUN
ijtc-1835	21	21	number	number	NOUN
ijtc-1835	21	22	71	71	NUM
ijtc-1835	21	23	of	of	ADP
ijtc-1835	21	24	2010	2010	NUM
ijtc-1835	21	25	,	,	PUNCT
ijtc-1835	21	26	which	which	PRON
ijtc-1835	21	27	mandates	mandate	VERB
ijtc-1835	21	28	components	component	NOUN
ijtc-1835	21	29	such	such	ADJ
ijtc-1835	21	30	as	as	ADP
ijtc-1835	21	31	the	the	DET
ijtc-1835	21	32	budget	budget	NOUN
ijtc-1835	21	33	realization	realization	NOUN
ijtc-1835	21	34	report	report	NOUN
ijtc-1835	21	35	(	(	PUNCT
ijtc-1835	21	36	lra	lra	NOUN
ijtc-1835	21	37	)	)	PUNCT
ijtc-1835	21	38	,	,	PUNCT
ijtc-1835	21	39	balance	balance	NOUN
ijtc-1835	21	40	sheet	sheet	NOUN
ijtc-1835	21	41	,	,	PUNCT
ijtc-1835	21	42	operational	operational	ADJ
ijtc-1835	21	43	report	report	NOUN
ijtc-1835	21	44	,	,	PUNCT
ijtc-1835	21	45	statement	statement	NOUN
ijtc-1835	21	46	of	of	ADP
ijtc-1835	21	47	changes	change	NOUN
ijtc-1835	21	48	in	in	ADP
ijtc-1835	21	49	equity	equity	NOUN
ijtc-1835	21	50	,	,	PUNCT
ijtc-1835	21	51	and	and	CCONJ
ijtc-1835	21	52	notes	note	NOUN
ijtc-1835	21	53	to	to	ADP
ijtc-1835	21	54	financial	financial	ADJ
ijtc-1835	21	55	statements	statement	NOUN
ijtc-1835	21	56	(	(	PUNCT
ijtc-1835	21	57	calk	calk	NOUN
ijtc-1835	21	58	)	)	PUNCT
ijtc-1835	21	59	.	.	PUNCT
ijtc-1835	22	1	the	the	DET
ijtc-1835	22	2	quality	quality	NOUN
ijtc-1835	22	3	of	of	ADP
ijtc-1835	22	4	these	these	DET
ijtc-1835	22	5	reports	report	NOUN
ijtc-1835	22	6	is	be	AUX
ijtc-1835	22	7	assessed	assess	VERB
ijtc-1835	22	8	based	base	VERB
ijtc-1835	22	9	on	on	ADP
ijtc-1835	22	10	characteristics	characteristic	NOUN
ijtc-1835	22	11	like	like	ADP
ijtc-1835	22	12	relevance	relevance	NOUN
ijtc-1835	22	13	,	,	PUNCT
ijtc-1835	22	14	reliability	reliability	NOUN
ijtc-1835	22	15	,	,	PUNCT
ijtc-1835	22	16	comparability	comparability	NOUN
ijtc-1835	22	17	,	,	PUNCT
ijtc-1835	22	18	and	and	CCONJ
ijtc-1835	22	19	understandability	understandability	NOUN
ijtc-1835	22	20	,	,	PUNCT
ijtc-1835	22	21	and	and	CCONJ
ijtc-1835	22	22	is	be	AUX
ijtc-1835	22	23	often	often	ADV
ijtc-1835	22	24	reflected	reflect	VERB
ijtc-1835	22	25	in	in	ADP
ijtc-1835	22	26	the	the	DET
ijtc-1835	22	27	audit	audit	NOUN
ijtc-1835	22	28	opinion	opinion	NOUN
ijtc-1835	22	29	provided	provide	VERB
ijtc-1835	22	30	by	by	ADP
ijtc-1835	22	31	the	the	DET
ijtc-1835	22	32	supreme	supreme	PROPN
ijtc-1835	22	33	audit	audit	PROPN
ijtc-1835	22	34	institution	institution	NOUN
ijtc-1835	22	35	(	(	PUNCT
ijtc-1835	22	36	bpk	bpk	NOUN
ijtc-1835	22	37	)	)	PUNCT
ijtc-1835	22	38	.	.	PUNCT
ijtc-1835	23	1	the	the	DET
ijtc-1835	23	2	religious	religious	ADJ
ijtc-1835	23	3	courts	court	NOUN
ijtc-1835	23	4	,	,	PUNCT
ijtc-1835	23	5	as	as	ADP
ijtc-1835	23	6	accounting	accounting	NOUN
ijtc-1835	23	7	entities	entity	NOUN
ijtc-1835	23	8	under	under	ADP
ijtc-1835	23	9	the	the	DET
ijtc-1835	23	10	supreme	supreme	PROPN
ijtc-1835	23	11	court	court	PROPN
ijtc-1835	23	12	of	of	ADP
ijtc-1835	23	13	the	the	DET
ijtc-1835	23	14	republic	republic	NOUN
ijtc-1835	23	15	of	of	ADP
ijtc-1835	23	16	indonesia	indonesia	PROPN
ijtc-1835	23	17	,	,	PUNCT
ijtc-1835	23	18	are	be	AUX
ijtc-1835	23	19	obligated	obligate	VERB
ijtc-1835	23	20	to	to	PART
ijtc-1835	23	21	conduct	conduct	VERB
ijtc-1835	23	22	accounting	accounting	NOUN
ijtc-1835	23	23	and	and	CCONJ
ijtc-1835	23	24	prepare	prepare	VERB
ijtc-1835	23	25	accountability	accountability	NOUN
ijtc-1835	23	26	reports	report	NOUN
ijtc-1835	23	27	for	for	ADP
ijtc-1835	23	28	the	the	DET
ijtc-1835	23	29	state	state	NOUN
ijtc-1835	23	30	revenue	revenue	NOUN
ijtc-1835	23	31	and	and	CCONJ
ijtc-1835	23	32	expenditure	expenditure	NOUN
ijtc-1835	23	33	budget	budget	NOUN
ijtc-1835	23	34	(	(	PUNCT
ijtc-1835	23	35	apbn	apbn	ADJ
ijtc-1835	23	36	)	)	PUNCT
ijtc-1835	23	37	,	,	PUNCT
ijtc-1835	23	38	further	far	ADV
ijtc-1835	23	39	emphasizing	emphasize	VERB
ijtc-1835	23	40	the	the	DET
ijtc-1835	23	41	need	need	NOUN
ijtc-1835	23	42	for	for	ADP
ijtc-1835	23	43	transparent	transparent	ADJ
ijtc-1835	23	44	and	and	CCONJ
ijtc-1835	23	45	accountable	accountable	ADJ
ijtc-1835	23	46	financial	financial	ADJ
ijtc-1835	23	47	management	management	NOUN
ijtc-1835	23	48	in	in	ADP
ijtc-1835	23	49	accordance	accordance	NOUN
ijtc-1835	23	50	with	with	ADP
ijtc-1835	23	51	regulations	regulation	NOUN
ijtc-1835	23	52	like	like	ADP
ijtc-1835	23	53	minister	minister	NOUN
ijtc-1835	23	54	of	of	ADP
ijtc-1835	23	55	finance	finance	NOUN
ijtc-1835	23	56	regulation	regulation	NOUN
ijtc-1835	23	57	number	number	NOUN
ijtc-1835	23	58	173	173	NUM
ijtc-1835	23	59	of	of	ADP
ijtc-1835	23	60	2023	2023	NUM
ijtc-1835	23	61	.	.	PUNCT
ijtc-1835	24	1	on	on	ADP
ijtc-1835	24	2	the	the	DET
ijtc-1835	24	3	other	other	ADJ
ijtc-1835	24	4	hand	hand	NOUN
ijtc-1835	24	5	,	,	PUNCT
ijtc-1835	24	6	the	the	DET
ijtc-1835	24	7	utilization	utilization	NOUN
ijtc-1835	24	8	of	of	ADP
ijtc-1835	24	9	information	information	NOUN
ijtc-1835	24	10	technology	technology	NOUN
ijtc-1835	24	11	has	have	AUX
ijtc-1835	24	12	become	become	VERB
ijtc-1835	24	13	a	a	DET
ijtc-1835	24	14	major	major	ADJ
ijtc-1835	24	15	driving	drive	VERB
ijtc-1835	24	16	factor	factor	NOUN
ijtc-1835	24	17	in	in	ADP
ijtc-1835	24	18	improving	improve	VERB
ijtc-1835	24	19	the	the	DET
ijtc-1835	24	20	efficiency	efficiency	NOUN
ijtc-1835	24	21	and	and	CCONJ
ijtc-1835	24	22	accuracy	accuracy	NOUN
ijtc-1835	24	23	of	of	ADP
ijtc-1835	24	24	government	government	NOUN
ijtc-1835	24	25	financial	financial	ADJ
ijtc-1835	24	26	management	management	NOUN
ijtc-1835	24	27	.	.	PUNCT
ijtc-1835	25	1	information	information	NOUN
ijtc-1835	25	2	technology	technology	NOUN
ijtc-1835	25	3	not	not	PART
ijtc-1835	25	4	only	only	ADV
ijtc-1835	25	5	simplifies	simplify	VERB
ijtc-1835	25	6	financial	financial	ADJ
ijtc-1835	25	7	recording	recording	NOUN
ijtc-1835	25	8	and	and	CCONJ
ijtc-1835	25	9	reporting	reporting	NOUN
ijtc-1835	25	10	processes	process	NOUN
ijtc-1835	25	11	but	but	CCONJ
ijtc-1835	25	12	also	also	ADV
ijtc-1835	25	13	enables	enable	VERB
ijtc-1835	25	14	stricter	strict	ADJ
ijtc-1835	25	15	and	and	CCONJ
ijtc-1835	25	16	real	real	ADJ
ijtc-1835	25	17	-	-	PUNCT
ijtc-1835	25	18	time	time	NOUN
ijtc-1835	25	19	supervision	supervision	NOUN
ijtc-1835	25	20	of	of	ADP
ijtc-1835	25	21	budget	budget	NOUN
ijtc-1835	25	22	allocation	allocation	NOUN
ijtc-1835	25	23	and	and	CCONJ
ijtc-1835	25	24	utilization	utilization	NOUN
ijtc-1835	25	25	.	.	PUNCT
ijtc-1835	26	1	in	in	ADP
ijtc-1835	26	2	the	the	DET
ijtc-1835	26	3	context	context	NOUN
ijtc-1835	26	4	of	of	ADP
ijtc-1835	26	5	implementing	implement	VERB
ijtc-1835	26	6	accrual	accrual	ADJ
ijtc-1835	26	7	-	-	PUNCT
ijtc-1835	26	8	based	base	VERB
ijtc-1835	26	9	government	government	NOUN
ijtc-1835	26	10	accounting	accounting	NOUN
ijtc-1835	26	11	standards	standard	NOUN
ijtc-1835	26	12	,	,	PUNCT
ijtc-1835	26	13	information	information	NOUN
ijtc-1835	26	14	technology	technology	NOUN
ijtc-1835	26	15	acts	act	VERB
ijtc-1835	26	16	as	as	ADP
ijtc-1835	26	17	an	an	DET
ijtc-1835	26	18	enabler	enabler	NOUN
ijtc-1835	26	19	that	that	PRON
ijtc-1835	26	20	facilitates	facilitate	VERB
ijtc-1835	26	21	the	the	DET
ijtc-1835	26	22	conversion	conversion	NOUN
ijtc-1835	26	23	process	process	NOUN
ijtc-1835	26	24	from	from	ADP
ijtc-1835	26	25	a	a	DET
ijtc-1835	26	26	cash	cash	NOUN
ijtc-1835	26	27	basis	basis	NOUN
ijtc-1835	26	28	to	to	ADP
ijtc-1835	26	29	an	an	DET
ijtc-1835	26	30	accrual	accrual	ADJ
ijtc-1835	26	31	basis	basis	NOUN
ijtc-1835	26	32	.	.	PUNCT
ijtc-1835	27	1	thus	thus	ADV
ijtc-1835	27	2	,	,	PUNCT
ijtc-1835	27	3	the	the	DET
ijtc-1835	27	4	integration	integration	NOUN
ijtc-1835	27	5	of	of	ADP
ijtc-1835	27	6	internal	internal	ADJ
ijtc-1835	27	7	control	control	NOUN
ijtc-1835	27	8	systems	system	NOUN
ijtc-1835	27	9	,	,	PUNCT
ijtc-1835	27	10	human	human	ADJ
ijtc-1835	27	11	resource	resource	NOUN
ijtc-1835	27	12	quality	quality	NOUN
ijtc-1835	27	13	,	,	PUNCT
ijtc-1835	27	14	utilization	utilization	NOUN
ijtc-1835	27	15	of	of	ADP
ijtc-1835	27	16	information	information	NOUN
ijtc-1835	27	17	technology	technology	NOUN
ijtc-1835	27	18	,	,	PUNCT
ijtc-1835	27	19	and	and	CCONJ
ijtc-1835	27	20	the	the	DET
ijtc-1835	27	21	implementation	implementation	NOUN
ijtc-1835	27	22	of	of	ADP
ijtc-1835	27	23	accrual	accrual	ADJ
ijtc-1835	27	24	-	-	PUNCT
ijtc-1835	27	25	based	base	VERB
ijtc-1835	27	26	accounting	accounting	NOUN
ijtc-1835	27	27	standards	standard	NOUN
ijtc-1835	27	28	becomes	become	VERB
ijtc-1835	27	29	a	a	DET
ijtc-1835	27	30	key	key	ADJ
ijtc-1835	27	31	factor	factor	NOUN
ijtc-1835	27	32	in	in	ADP
ijtc-1835	27	33	realizing	realize	VERB
ijtc-1835	27	34	effective	effective	ADJ
ijtc-1835	27	35	and	and	CCONJ
ijtc-1835	27	36	accountable	accountable	ADJ
ijtc-1835	27	37	government	government	NOUN
ijtc-1835	27	38	financial	financial	ADJ
ijtc-1835	27	39	governance	governance	NOUN
ijtc-1835	27	40	(	(	PUNCT
ijtc-1835	27	41	bawiling	bawiling	NOUN
ijtc-1835	27	42	,	,	PUNCT
ijtc-1835	27	43	2015	2015	NUM
ijtc-1835	27	44	)	)	PUNCT
ijtc-1835	27	45	.	.	PUNCT
ijtc-1835	28	1	the	the	DET
ijtc-1835	28	2	government	government	NOUN
ijtc-1835	28	3	's	's	PART
ijtc-1835	28	4	commitment	commitment	NOUN
ijtc-1835	28	5	to	to	ADP
ijtc-1835	28	6	improved	improve	VERB
ijtc-1835	28	7	financial	financial	ADJ
ijtc-1835	28	8	transparency	transparency	NOUN
ijtc-1835	28	9	is	be	AUX
ijtc-1835	28	10	underscored	underscore	VERB
ijtc-1835	28	11	by	by	ADP
ijtc-1835	28	12	regulations	regulation	NOUN
ijtc-1835	28	13	such	such	ADJ
ijtc-1835	28	14	as	as	ADP
ijtc-1835	28	15	law	law	NOUN
ijtc-1835	28	16	number	number	NOUN
ijtc-1835	28	17	17	17	NUM
ijtc-1835	28	18	of	of	ADP
ijtc-1835	28	19	2023	2023	NUM
ijtc-1835	28	20	concerning	concern	VERB
ijtc-1835	28	21	state	state	NOUN
ijtc-1835	28	22	finance	finance	NOUN
ijtc-1835	28	23	,	,	PUNCT
ijtc-1835	28	24	which	which	PRON
ijtc-1835	28	25	mandates	mandate	VERB
ijtc-1835	28	26	a	a	DET
ijtc-1835	28	27	transition	transition	NOUN
ijtc-1835	28	28	to	to	ADP
ijtc-1835	28	29	accrualbased	accrualbased	ADJ
ijtc-1835	28	30	accounting	accounting	NOUN
ijtc-1835	28	31	.	.	PUNCT
ijtc-1835	29	1	this	this	DET
ijtc-1835	29	2	shift	shift	NOUN
ijtc-1835	29	3	is	be	AUX
ijtc-1835	29	4	crucial	crucial	ADJ
ijtc-1835	29	5	for	for	ADP
ijtc-1835	29	6	enhancing	enhance	VERB
ijtc-1835	29	7	the	the	DET
ijtc-1835	29	8	accountability	accountability	NOUN
ijtc-1835	29	9	of	of	ADP
ijtc-1835	29	10	government	government	NOUN
ijtc-1835	29	11	financial	financial	ADJ
ijtc-1835	29	12	reports	report	NOUN
ijtc-1835	29	13	,	,	PUNCT
ijtc-1835	29	14	including	include	VERB
ijtc-1835	29	15	those	those	PRON
ijtc-1835	29	16	of	of	ADP
ijtc-1835	29	17	the	the	DET
ijtc-1835	29	18	religious	religious	ADJ
ijtc-1835	29	19	courts	court	NOUN
ijtc-1835	29	20	,	,	PUNCT
ijtc-1835	29	21	by	by	ADP
ijtc-1835	29	22	providing	provide	VERB
ijtc-1835	29	23	a	a	DET
ijtc-1835	29	24	more	more	ADV
ijtc-1835	29	25	comprehensive	comprehensive	ADJ
ijtc-1835	29	26	and	and	CCONJ
ijtc-1835	29	27	accurate	accurate	ADJ
ijtc-1835	29	28	picture	picture	NOUN
ijtc-1835	29	29	of	of	ADP
ijtc-1835	29	30	financial	financial	ADJ
ijtc-1835	29	31	performance	performance	NOUN
ijtc-1835	29	32	and	and	CCONJ
ijtc-1835	29	33	position	position	NOUN
ijtc-1835	29	34	over	over	ADP
ijtc-1835	29	35	time	time	NOUN
ijtc-1835	29	36	.	.	PUNCT
ijtc-1835	30	1	the	the	DET
ijtc-1835	30	2	challenges	challenge	NOUN
ijtc-1835	30	3	in	in	ADP
ijtc-1835	30	4	fully	fully	ADV
ijtc-1835	30	5	implementing	implement	VERB
ijtc-1835	30	6	these	these	DET
ijtc-1835	30	7	accrual	accrual	ADJ
ijtc-1835	30	8	-	-	PUNCT
ijtc-1835	30	9	based	base	VERB
ijtc-1835	30	10	standards	standard	NOUN
ijtc-1835	30	11	,	,	PUNCT
ijtc-1835	30	12	as	as	SCONJ
ijtc-1835	30	13	evidenced	evidence	VERB
ijtc-1835	30	14	by	by	ADP
ijtc-1835	30	15	issues	issue	NOUN
ijtc-1835	30	16	like	like	ADP
ijtc-1835	30	17	inconsistent	inconsistent	ADJ
ijtc-1835	30	18	financial	financial	ADJ
ijtc-1835	30	19	recording	recording	NOUN
ijtc-1835	30	20	and	and	CCONJ
ijtc-1835	30	21	noncompliance	noncompliance	NOUN
ijtc-1835	30	22	with	with	ADP
ijtc-1835	30	23	regulations	regulation	NOUN
ijtc-1835	30	24	found	find	VERB
ijtc-1835	30	25	by	by	ADP
ijtc-1835	30	26	the	the	DET
ijtc-1835	30	27	supreme	supreme	PROPN
ijtc-1835	30	28	audit	audit	PROPN
ijtc-1835	30	29	institution	institution	NOUN
ijtc-1835	30	30	(	(	PUNCT
ijtc-1835	30	31	bpk	bpk	NOUN
ijtc-1835	30	32	)	)	PUNCT
ijtc-1835	30	33	in	in	ADP
ijtc-1835	30	34	religious	religious	ADJ
ijtc-1835	30	35	courts	court	NOUN
ijtc-1835	30	36	,	,	PUNCT
ijtc-1835	30	37	highlight	highlight	VERB
ijtc-1835	30	38	a	a	DET
ijtc-1835	30	39	pressing	press	VERB
ijtc-1835	30	40	need	need	NOUN
ijtc-1835	30	41	for	for	ADP
ijtc-1835	30	42	effective	effective	ADJ
ijtc-1835	30	43	financial	financial	ADJ
ijtc-1835	30	44	management	management	NOUN
ijtc-1835	30	45	practices	practice	NOUN
ijtc-1835	30	46	to	to	PART
ijtc-1835	30	47	meet	meet	VERB
ijtc-1835	30	48	these	these	DET
ijtc-1835	30	49	accountability	accountability	NOUN
ijtc-1835	30	50	demands	demand	NOUN
ijtc-1835	30	51	.	.	PUNCT
ijtc-1835	31	1	(	(	PUNCT
ijtc-1835	31	2	junedah	junedah	NOUN
ijtc-1835	31	3	,	,	PUNCT
ijtc-1835	31	4	2019	2019	NUM
ijtc-1835	31	5	)	)	PUNCT
ijtc-1835	32	1	furthermore	furthermore	ADV
ijtc-1835	32	2	,	,	PUNCT
ijtc-1835	32	3	government	government	NOUN
ijtc-1835	32	4	accounting	accounting	NOUN
ijtc-1835	32	5	standards	standard	NOUN
ijtc-1835	32	6	(	(	PUNCT
ijtc-1835	32	7	sap	sap	PROPN
ijtc-1835	32	8	)	)	PUNCT
ijtc-1835	32	9	are	be	AUX
ijtc-1835	32	10	specifically	specifically	ADV
ijtc-1835	32	11	regulated	regulate	VERB
ijtc-1835	32	12	in	in	ADP
ijtc-1835	32	13	government	government	NOUN
ijtc-1835	32	14	regulation	regulation	NOUN
ijtc-1835	32	15	number	number	NOUN
ijtc-1835	32	16	71	71	NUM
ijtc-1835	32	17	of	of	ADP
ijtc-1835	32	18	2010	2010	NUM
ijtc-1835	32	19	,	,	PUNCT
ijtc-1835	32	20	which	which	PRON
ijtc-1835	32	21	replaced	replace	VERB
ijtc-1835	32	22	government	government	NOUN
ijtc-1835	32	23	regulation	regulation	NOUN
ijtc-1835	32	24	number	number	NOUN
ijtc-1835	32	25	24	24	NUM
ijtc-1835	32	26	of	of	ADP
ijtc-1835	32	27	2005	2005	NUM
ijtc-1835	32	28	.	.	PUNCT
ijtc-1835	33	1	government	government	NOUN
ijtc-1835	33	2	financial	financial	ADJ
ijtc-1835	33	3	reports	report	NOUN
ijtc-1835	33	4	,	,	PUNCT
ijtc-1835	33	5	which	which	PRON
ijtc-1835	33	6	include	include	VERB
ijtc-1835	33	7	the	the	DET
ijtc-1835	33	8	budget	budget	NOUN
ijtc-1835	33	9	realization	realization	NOUN
ijtc-1835	33	10	report	report	NOUN
ijtc-1835	33	11	(	(	PUNCT
ijtc-1835	33	12	lra	lra	NOUN
ijtc-1835	33	13	)	)	PUNCT
ijtc-1835	33	14	,	,	PUNCT
ijtc-1835	33	15	balance	balance	NOUN
ijtc-1835	33	16	sheet	sheet	NOUN
ijtc-1835	33	17	,	,	PUNCT
ijtc-1835	33	18	operational	operational	ADJ
ijtc-1835	33	19	report	report	NOUN
ijtc-1835	33	20	,	,	PUNCT
ijtc-1835	33	21	statement	statement	NOUN
ijtc-1835	33	22	of	of	ADP
ijtc-1835	33	23	changes	change	NOUN
ijtc-1835	33	24	in	in	ADP
ijtc-1835	33	25	equity	equity	NOUN
ijtc-1835	33	26	,	,	PUNCT
ijtc-1835	33	27	and	and	CCONJ
ijtc-1835	33	28	notes	note	NOUN
ijtc-1835	33	29	to	to	ADP
ijtc-1835	33	30	financial	financial	ADJ
ijtc-1835	33	31	statements	statement	NOUN
ijtc-1835	33	32	(	(	PUNCT
ijtc-1835	33	33	calk	calk	NOUN
ijtc-1835	33	34	)	)	PUNCT
ijtc-1835	33	35	,	,	PUNCT
ijtc-1835	33	36	must	must	AUX
ijtc-1835	33	37	be	be	AUX
ijtc-1835	33	38	prepared	prepare	VERB
ijtc-1835	33	39	in	in	ADP
ijtc-1835	33	40	accordance	accordance	NOUN
ijtc-1835	33	41	with	with	ADP
ijtc-1835	33	42	these	these	DET
ijtc-1835	33	43	sap	sap	PROPN
ijtc-1835	33	44	(	(	PUNCT
ijtc-1835	33	45	djemma	djemma	PROPN
ijtc-1835	33	46	et	et	PROPN
ijtc-1835	33	47	al	al	PROPN
ijtc-1835	33	48	.	.	PROPN
ijtc-1835	33	49	,	,	PUNCT
ijtc-1835	33	50	2023	2023	NUM
ijtc-1835	33	51	)	)	PUNCT
ijtc-1835	33	52	.	.	PUNCT
ijtc-1835	34	1	the	the	DET
ijtc-1835	34	2	quality	quality	NOUN
ijtc-1835	34	3	of	of	ADP
ijtc-1835	34	4	financial	financial	ADJ
ijtc-1835	34	5	reports	report	NOUN
ijtc-1835	34	6	,	,	PUNCT
ijtc-1835	34	7	characterized	characterize	VERB
ijtc-1835	34	8	by	by	ADP
ijtc-1835	34	9	relevance	relevance	NOUN
ijtc-1835	34	10	,	,	PUNCT
ijtc-1835	34	11	reliability	reliability	NOUN
ijtc-1835	34	12	,	,	PUNCT
ijtc-1835	34	13	comparability	comparability	NOUN
ijtc-1835	34	14	,	,	PUNCT
ijtc-1835	34	15	and	and	CCONJ
ijtc-1835	34	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1835	34	17	influence	influence	NOUN
ijtc-1835	34	18	of	of	ADP
ijtc-1835	34	19	internal	internal	ADJ
ijtc-1835	34	20	controls	control	NOUN
ijtc-1835	34	21	,	,	PUNCT
ijtc-1835	34	22	hr	hr	NOUN
ijtc-1835	34	23	quality	quality	NOUN
ijtc-1835	34	24	,	,	PUNCT
ijtc-1835	34	25	it	it	PRON
ijtc-1835	34	26	,	,	PUNCT
ijtc-1835	34	27	and	and	CCONJ
ijtc-1835	34	28	accrual	accrual	ADJ
ijtc-1835	34	29	accounting	accounting	NOUN
ijtc-1835	34	30	on	on	ADP
ijtc-1835	34	31	financial	financial	ADJ
ijtc-1835	34	32	report	report	NOUN
ijtc-1835	34	33	quality	quality	NOUN
ijtc-1835	34	34	in	in	ADP
ijtc-1835	34	35	central	central	ADJ
ijtc-1835	34	36	kalimantan	kalimantan	PROPN
ijtc-1835	34	37	's	's	PART
ijtc-1835	34	38	religious	religious	ADJ
ijtc-1835	34	39	courts	court	NOUN
ijtc-1835	34	40	.	.	PUNCT
ijtc-1835	35	1	sosilawati	sosilawati	PROPN
ijtc-1835	35	2	,	,	PUNCT
ijtc-1835	35	3	kadir	kadir	PROPN
ijtc-1835	35	4	and	and	CCONJ
ijtc-1835	35	5	sarwani	sarwani	VERB
ijtc-1835	35	6	3	3	NUM
ijtc-1835	35	7	|	|	ADV
ijtc-1835	35	8	ilomata	ilomata	PROPN
ijtc-1835	35	9	international	international	ADJ
ijtc-1835	35	10	journal	journal	NOUN
ijtc-1835	35	11	of	of	ADP
ijtc-1835	35	12	tax	tax	PROPN
ijtc-1835	35	13	&	&	CCONJ
ijtc-1835	35	14	accounting	account	VERB
ijtc-1835	35	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1835	35	16	understandability	understandability	NOUN
ijtc-1835	35	17	,	,	PUNCT
ijtc-1835	35	18	is	be	AUX
ijtc-1835	35	19	essential	essential	ADJ
ijtc-1835	35	20	for	for	ADP
ijtc-1835	35	21	supporting	support	VERB
ijtc-1835	35	22	decision	decision	NOUN
ijtc-1835	35	23	-	-	PUNCT
ijtc-1835	35	24	making	making	NOUN
ijtc-1835	35	25	,	,	PUNCT
ijtc-1835	35	26	performance	performance	NOUN
ijtc-1835	35	27	evaluation	evaluation	NOUN
ijtc-1835	35	28	,	,	PUNCT
ijtc-1835	35	29	and	and	CCONJ
ijtc-1835	35	30	public	public	ADJ
ijtc-1835	35	31	accountability	accountability	NOUN
ijtc-1835	35	32	.	.	PUNCT
ijtc-1835	36	1	the	the	DET
ijtc-1835	36	2	assessment	assessment	NOUN
ijtc-1835	36	3	of	of	ADP
ijtc-1835	36	4	this	this	DET
ijtc-1835	36	5	quality	quality	NOUN
ijtc-1835	36	6	is	be	AUX
ijtc-1835	36	7	often	often	ADV
ijtc-1835	36	8	based	base	VERB
ijtc-1835	36	9	on	on	ADP
ijtc-1835	36	10	the	the	DET
ijtc-1835	36	11	audit	audit	NOUN
ijtc-1835	36	12	opinion	opinion	NOUN
ijtc-1835	36	13	provided	provide	VERB
ijtc-1835	36	14	by	by	ADP
ijtc-1835	36	15	the	the	DET
ijtc-1835	36	16	supreme	supreme	PROPN
ijtc-1835	36	17	audit	audit	PROPN
ijtc-1835	36	18	institution	institution	NOUN
ijtc-1835	36	19	(	(	PUNCT
ijtc-1835	36	20	bpk	bpk	NOUN
ijtc-1835	36	21	)	)	PUNCT
ijtc-1835	36	22	.	.	PUNCT
ijtc-1835	37	1	despite	despite	SCONJ
ijtc-1835	37	2	the	the	DET
ijtc-1835	37	3	existence	existence	NOUN
ijtc-1835	37	4	of	of	ADP
ijtc-1835	37	5	this	this	DET
ijtc-1835	37	6	regulatory	regulatory	ADJ
ijtc-1835	37	7	framework	framework	NOUN
ijtc-1835	37	8	,	,	PUNCT
ijtc-1835	37	9	the	the	DET
ijtc-1835	37	10	supreme	supreme	ADJ
ijtc-1835	37	11	audit	audit	PROPN
ijtc-1835	37	12	institution	institution	NOUN
ijtc-1835	37	13	(	(	PUNCT
ijtc-1835	37	14	bpk	bpk	NOUN
ijtc-1835	37	15	)	)	PUNCT
ijtc-1835	37	16	consistently	consistently	ADV
ijtc-1835	37	17	identifies	identify	VERB
ijtc-1835	37	18	challenges	challenge	NOUN
ijtc-1835	37	19	in	in	ADP
ijtc-1835	37	20	state	state	NOUN
ijtc-1835	37	21	financial	financial	ADJ
ijtc-1835	37	22	management	management	NOUN
ijtc-1835	37	23	.	.	PUNCT
ijtc-1835	38	1	bpk	bpk	PROPN
ijtc-1835	38	2	's	's	PART
ijtc-1835	38	3	audit	audit	NOUN
ijtc-1835	38	4	findings	finding	NOUN
ijtc-1835	38	5	often	often	ADV
ijtc-1835	38	6	indicate	indicate	VERB
ijtc-1835	38	7	inconsistencies	inconsistency	NOUN
ijtc-1835	38	8	in	in	ADP
ijtc-1835	38	9	financial	financial	ADJ
ijtc-1835	38	10	report	report	NOUN
ijtc-1835	38	11	accounts	account	VERB
ijtc-1835	38	12	with	with	ADP
ijtc-1835	38	13	sap	sap	PROPN
ijtc-1835	38	14	,	,	PUNCT
ijtc-1835	38	15	weaknesses	weakness	NOUN
ijtc-1835	38	16	in	in	ADP
ijtc-1835	38	17	the	the	DET
ijtc-1835	38	18	internal	internal	ADJ
ijtc-1835	38	19	control	control	NOUN
ijtc-1835	38	20	system	system	NOUN
ijtc-1835	38	21	(	(	PUNCT
ijtc-1835	38	22	spi	spi	NOUN
ijtc-1835	38	23	)	)	PUNCT
ijtc-1835	38	24	,	,	PUNCT
ijtc-1835	38	25	and	and	CCONJ
ijtc-1835	38	26	non	non	ADJ
ijtc-1835	38	27	-	-	NOUN
ijtc-1835	38	28	compliance	compliance	NOUN
ijtc-1835	38	29	with	with	ADP
ijtc-1835	38	30	laws	law	NOUN
ijtc-1835	38	31	and	and	CCONJ
ijtc-1835	38	32	regulations	regulation	NOUN
ijtc-1835	38	33	.	.	PUNCT
ijtc-1835	39	1	specifically	specifically	ADV
ijtc-1835	39	2	,	,	PUNCT
ijtc-1835	39	3	in	in	ADP
ijtc-1835	39	4	the	the	DET
ijtc-1835	39	5	religious	religious	ADJ
ijtc-1835	39	6	courts	court	NOUN
ijtc-1835	39	7	throughout	throughout	ADP
ijtc-1835	39	8	central	central	ADJ
ijtc-1835	39	9	kalimantan	kalimantan	PROPN
ijtc-1835	39	10	,	,	PUNCT
ijtc-1835	39	11	bpk	bpk	PROPN
ijtc-1835	39	12	found	find	VERB
ijtc-1835	39	13	that	that	SCONJ
ijtc-1835	39	14	weak	weak	ADJ
ijtc-1835	39	15	internal	internal	ADJ
ijtc-1835	39	16	control	control	NOUN
ijtc-1835	39	17	systems	system	NOUN
ijtc-1835	39	18	are	be	AUX
ijtc-1835	39	19	a	a	DET
ijtc-1835	39	20	significant	significant	ADJ
ijtc-1835	39	21	factor	factor	NOUN
ijtc-1835	39	22	contributing	contribute	VERB
ijtc-1835	39	23	to	to	ADP
ijtc-1835	39	24	inconsistencies	inconsistency	NOUN
ijtc-1835	39	25	in	in	ADP
ijtc-1835	39	26	financial	financial	ADJ
ijtc-1835	39	27	recording	recording	NOUN
ijtc-1835	39	28	and	and	CCONJ
ijtc-1835	39	29	reporting	reporting	NOUN
ijtc-1835	39	30	processes	process	NOUN
ijtc-1835	39	31	.	.	PUNCT
ijtc-1835	40	1	(	(	PUNCT
ijtc-1835	40	2	dita	dita	PROPN
ijtc-1835	40	3	et	et	PROPN
ijtc-1835	40	4	al	al	PROPN
ijtc-1835	40	5	.	.	PROPN
ijtc-1835	40	6	,	,	PUNCT
ijtc-1835	40	7	2024	2024	NUM
ijtc-1835	40	8	)	)	PUNCT
ijtc-1835	40	9	furthermore	furthermore	ADV
ijtc-1835	40	10	,	,	PUNCT
ijtc-1835	40	11	bpk	bpk	PROPN
ijtc-1835	40	12	revealed	reveal	VERB
ijtc-1835	40	13	that	that	SCONJ
ijtc-1835	40	14	the	the	DET
ijtc-1835	40	15	quality	quality	NOUN
ijtc-1835	40	16	of	of	ADP
ijtc-1835	40	17	human	human	ADJ
ijtc-1835	40	18	resources	resource	NOUN
ijtc-1835	40	19	(	(	PUNCT
ijtc-1835	40	20	hr	hr	NOUN
ijtc-1835	40	21	)	)	PUNCT
ijtc-1835	40	22	and	and	CCONJ
ijtc-1835	40	23	the	the	DET
ijtc-1835	40	24	optimization	optimization	NOUN
ijtc-1835	40	25	of	of	ADP
ijtc-1835	40	26	information	information	NOUN
ijtc-1835	40	27	technology	technology	NOUN
ijtc-1835	40	28	(	(	PUNCT
ijtc-1835	40	29	it	it	PRON
ijtc-1835	40	30	)	)	PUNCT
ijtc-1835	40	31	utilization	utilization	NOUN
ijtc-1835	40	32	remain	remain	VERB
ijtc-1835	40	33	serious	serious	ADJ
ijtc-1835	40	34	challenges	challenge	NOUN
ijtc-1835	40	35	,	,	PUNCT
ijtc-1835	40	36	as	as	SCONJ
ijtc-1835	40	37	many	many	ADJ
ijtc-1835	40	38	financial	financial	ADJ
ijtc-1835	40	39	personnel	personnel	NOUN
ijtc-1835	40	40	lack	lack	VERB
ijtc-1835	40	41	an	an	DET
ijtc-1835	40	42	adequate	adequate	ADJ
ijtc-1835	40	43	understanding	understanding	NOUN
ijtc-1835	40	44	of	of	ADP
ijtc-1835	40	45	accrual	accrual	ADJ
ijtc-1835	40	46	-	-	PUNCT
ijtc-1835	40	47	based	base	VERB
ijtc-1835	40	48	government	government	NOUN
ijtc-1835	40	49	accounting	accounting	NOUN
ijtc-1835	40	50	standards	standard	NOUN
ijtc-1835	40	51	,	,	PUNCT
ijtc-1835	40	52	and	and	CCONJ
ijtc-1835	40	53	it	it	PRON
ijtc-1835	40	54	utilization	utilization	NOUN
ijtc-1835	40	55	is	be	AUX
ijtc-1835	40	56	not	not	PART
ijtc-1835	40	57	yet	yet	ADV
ijtc-1835	40	58	optimal	optimal	ADJ
ijtc-1835	40	59	.	.	PUNCT
ijtc-1835	41	1	these	these	DET
ijtc-1835	41	2	findings	finding	NOUN
ijtc-1835	41	3	indicate	indicate	VERB
ijtc-1835	41	4	that	that	SCONJ
ijtc-1835	41	5	improving	improve	VERB
ijtc-1835	41	6	hr	hr	NOUN
ijtc-1835	41	7	competence	competence	NOUN
ijtc-1835	41	8	through	through	ADP
ijtc-1835	41	9	continuous	continuous	ADJ
ijtc-1835	41	10	training	training	NOUN
ijtc-1835	41	11	and	and	CCONJ
ijtc-1835	41	12	optimizing	optimize	VERB
ijtc-1835	41	13	it	it	PRON
ijtc-1835	41	14	infrastructure	infrastructure	NOUN
ijtc-1835	41	15	are	be	AUX
ijtc-1835	41	16	strategic	strategic	ADJ
ijtc-1835	41	17	keys	key	NOUN
ijtc-1835	41	18	to	to	ADP
ijtc-1835	41	19	supporting	support	VERB
ijtc-1835	41	20	the	the	DET
ijtc-1835	41	21	transition	transition	NOUN
ijtc-1835	41	22	to	to	ADP
ijtc-1835	41	23	accrual	accrual	ADJ
ijtc-1835	41	24	-	-	PUNCT
ijtc-1835	41	25	based	base	VERB
ijtc-1835	41	26	accounting	accounting	NOUN
ijtc-1835	41	27	and	and	CCONJ
ijtc-1835	41	28	enhancing	enhance	VERB
ijtc-1835	41	29	the	the	DET
ijtc-1835	41	30	quality	quality	NOUN
ijtc-1835	41	31	of	of	ADP
ijtc-1835	41	32	government	government	NOUN
ijtc-1835	41	33	financial	financial	ADJ
ijtc-1835	41	34	reports	report	NOUN
ijtc-1835	41	35	.	.	PUNCT
ijtc-1835	42	1	similar	similar	ADJ
ijtc-1835	42	2	issues	issue	NOUN
ijtc-1835	42	3	related	relate	VERB
ijtc-1835	42	4	to	to	ADP
ijtc-1835	42	5	hr	hr	NOUN
ijtc-1835	42	6	,	,	PUNCT
ijtc-1835	42	7	it	it	PRON
ijtc-1835	42	8	,	,	PUNCT
ijtc-1835	42	9	and	and	CCONJ
ijtc-1835	42	10	spi	spi	PROPN
ijtc-1835	42	11	have	have	AUX
ijtc-1835	42	12	also	also	ADV
ijtc-1835	42	13	been	be	AUX
ijtc-1835	42	14	found	find	VERB
ijtc-1835	42	15	in	in	ADP
ijtc-1835	42	16	other	other	ADJ
ijtc-1835	42	17	studies	study	NOUN
ijtc-1835	42	18	examining	examine	VERB
ijtc-1835	42	19	the	the	DET
ijtc-1835	42	20	quality	quality	NOUN
ijtc-1835	42	21	of	of	ADP
ijtc-1835	42	22	local	local	ADJ
ijtc-1835	42	23	government	government	NOUN
ijtc-1835	42	24	financial	financial	ADJ
ijtc-1835	42	25	reports	report	NOUN
ijtc-1835	42	26	(	(	PUNCT
ijtc-1835	42	27	e.g.	e.g.	ADV
ijtc-1835	42	28	,	,	PUNCT
ijtc-1835	42	29	fajriati	fajriati	NOUN
ijtc-1835	42	30	et	et	PROPN
ijtc-1835	42	31	al	al	PROPN
ijtc-1835	42	32	.	.	PROPN
ijtc-1835	42	33	,	,	PUNCT
ijtc-1835	42	34	2024	2024	NUM
ijtc-1835	42	35	;	;	PUNCT
ijtc-1835	42	36	hirzun	hirzun	NOUN
ijtc-1835	42	37	et	et	PROPN
ijtc-1835	42	38	al	al	PROPN
ijtc-1835	42	39	.	.	PROPN
ijtc-1835	42	40	,	,	PUNCT
ijtc-1835	42	41	2024	2024	NUM
ijtc-1835	42	42	;	;	PUNCT
ijtc-1835	42	43	shanti	shanti	PROPN
ijtc-1835	42	44	et	et	PROPN
ijtc-1835	42	45	al	al	PROPN
ijtc-1835	42	46	.	.	PROPN
ijtc-1835	42	47	,	,	PUNCT
ijtc-1835	42	48	2024	2024	NUM
ijtc-1835	42	49	)	)	PUNCT
ijtc-1835	42	50	.	.	PUNCT
ijtc-1835	43	1	the	the	DET
ijtc-1835	43	2	religious	religious	ADJ
ijtc-1835	43	3	court	court	NOUN
ijtc-1835	43	4	is	be	AUX
ijtc-1835	43	5	one	one	NUM
ijtc-1835	43	6	of	of	ADP
ijtc-1835	43	7	the	the	DET
ijtc-1835	43	8	accounting	accounting	NOUN
ijtc-1835	43	9	entities	entity	NOUN
ijtc-1835	43	10	under	under	ADP
ijtc-1835	43	11	the	the	DET
ijtc-1835	43	12	supreme	supreme	PROPN
ijtc-1835	43	13	court	court	PROPN
ijtc-1835	43	14	of	of	ADP
ijtc-1835	43	15	the	the	DET
ijtc-1835	43	16	republic	republic	NOUN
ijtc-1835	43	17	of	of	ADP
ijtc-1835	43	18	indonesia	indonesia	PROPN
ijtc-1835	43	19	that	that	PRON
ijtc-1835	43	20	has	have	VERB
ijtc-1835	43	21	the	the	DET
ijtc-1835	43	22	obligation	obligation	NOUN
ijtc-1835	43	23	to	to	PART
ijtc-1835	43	24	conduct	conduct	VERB
ijtc-1835	43	25	accounting	accounting	NOUN
ijtc-1835	43	26	and	and	CCONJ
ijtc-1835	43	27	prepare	prepare	VERB
ijtc-1835	43	28	accountability	accountability	NOUN
ijtc-1835	43	29	reports	report	NOUN
ijtc-1835	43	30	for	for	ADP
ijtc-1835	43	31	the	the	DET
ijtc-1835	43	32	implementation	implementation	NOUN
ijtc-1835	43	33	of	of	ADP
ijtc-1835	43	34	the	the	DET
ijtc-1835	43	35	state	state	NOUN
ijtc-1835	43	36	revenue	revenue	NOUN
ijtc-1835	43	37	and	and	CCONJ
ijtc-1835	43	38	expenditure	expenditure	NOUN
ijtc-1835	43	39	budget	budget	NOUN
ijtc-1835	43	40	(	(	PUNCT
ijtc-1835	43	41	apbn	apbn	ADJ
ijtc-1835	43	42	)	)	PUNCT
ijtc-1835	43	43	.	.	PUNCT
ijtc-1835	44	1	although	although	SCONJ
ijtc-1835	44	2	the	the	DET
ijtc-1835	44	3	supreme	supreme	PROPN
ijtc-1835	44	4	court	court	PROPN
ijtc-1835	44	5	of	of	ADP
ijtc-1835	44	6	the	the	DET
ijtc-1835	44	7	republic	republic	NOUN
ijtc-1835	44	8	of	of	ADP
ijtc-1835	44	9	indonesia	indonesia	PROPN
ijtc-1835	44	10	achieved	achieve	VERB
ijtc-1835	44	11	an	an	DET
ijtc-1835	44	12	unqualified	unqualified	ADJ
ijtc-1835	44	13	opinion	opinion	NOUN
ijtc-1835	44	14	(	(	PUNCT
ijtc-1835	44	15	wtp	wtp	NOUN
ijtc-1835	44	16	)	)	PUNCT
ijtc-1835	44	17	from	from	ADP
ijtc-1835	44	18	2019–2023	2019–2023	NUM
ijtc-1835	44	19	,	,	PUNCT
ijtc-1835	44	20	bpk	bpk	NOUN
ijtc-1835	44	21	still	still	ADV
ijtc-1835	44	22	found	find	VERB
ijtc-1835	44	23	weaknesses	weakness	NOUN
ijtc-1835	44	24	in	in	ADP
ijtc-1835	44	25	the	the	DET
ijtc-1835	44	26	control	control	NOUN
ijtc-1835	44	27	system	system	NOUN
ijtc-1835	44	28	and	and	CCONJ
ijtc-1835	44	29	non	non	NOUN
ijtc-1835	44	30	-	-	NOUN
ijtc-1835	44	31	compliance	compliance	NOUN
ijtc-1835	44	32	with	with	ADP
ijtc-1835	44	33	laws	law	NOUN
ijtc-1835	44	34	and	and	CCONJ
ijtc-1835	44	35	regulations	regulation	NOUN
ijtc-1835	44	36	,	,	PUNCT
ijtc-1835	44	37	such	such	ADJ
ijtc-1835	44	38	as	as	ADP
ijtc-1835	44	39	inappropriate	inappropriate	ADJ
ijtc-1835	44	40	classification	classification	NOUN
ijtc-1835	44	41	of	of	ADP
ijtc-1835	44	42	goods	good	NOUN
ijtc-1835	44	43	expenditure	expenditure	NOUN
ijtc-1835	44	44	and	and	CCONJ
ijtc-1835	44	45	unorderly	unorderly	ADJ
ijtc-1835	44	46	asset	asset	NOUN
ijtc-1835	44	47	management	management	NOUN
ijtc-1835	44	48	(	(	PUNCT
ijtc-1835	44	49	astini	astini	PROPN
ijtc-1835	44	50	,	,	PUNCT
ijtc-1835	44	51	2018	2018	NUM
ijtc-1835	44	52	)	)	PUNCT
ijtc-1835	44	53	.	.	PUNCT
ijtc-1835	45	1	the	the	DET
ijtc-1835	45	2	preparation	preparation	NOUN
ijtc-1835	45	3	of	of	ADP
ijtc-1835	45	4	religious	religious	ADJ
ijtc-1835	45	5	court	court	NOUN
ijtc-1835	45	6	financial	financial	ADJ
ijtc-1835	45	7	reports	report	NOUN
ijtc-1835	45	8	is	be	AUX
ijtc-1835	45	9	guided	guide	VERB
ijtc-1835	45	10	by	by	ADP
ijtc-1835	45	11	the	the	DET
ijtc-1835	45	12	minister	minister	PROPN
ijtc-1835	45	13	of	of	ADP
ijtc-1835	45	14	finance	finance	NOUN
ijtc-1835	45	15	regulation	regulation	NOUN
ijtc-1835	45	16	number	number	NOUN
ijtc-1835	45	17	173	173	NUM
ijtc-1835	45	18	of	of	ADP
ijtc-1835	45	19	2023	2023	NUM
ijtc-1835	45	20	and	and	CCONJ
ijtc-1835	45	21	the	the	DET
ijtc-1835	45	22	director	director	NOUN
ijtc-1835	45	23	general	general	NOUN
ijtc-1835	45	24	of	of	ADP
ijtc-1835	45	25	treasury	treasury	PROPN
ijtc-1835	45	26	regulation	regulation	NOUN
ijtc-1835	45	27	number	number	NOUN
ijtc-1835	45	28	s31	s31	NOUN
ijtc-1835	45	29	/	/	SYM
ijtc-1835	45	30	pb	pb	PROPN
ijtc-1835	45	31	/	/	SYM
ijtc-1835	45	32	pb.6/2023	pb.6/2023	NOUN
ijtc-1835	45	33	,	,	PUNCT
ijtc-1835	45	34	which	which	PRON
ijtc-1835	45	35	require	require	VERB
ijtc-1835	45	36	transparent	transparent	ADJ
ijtc-1835	45	37	and	and	CCONJ
ijtc-1835	45	38	accountable	accountable	ADJ
ijtc-1835	45	39	financial	financial	ADJ
ijtc-1835	45	40	management	management	NOUN
ijtc-1835	45	41	.	.	PUNCT
ijtc-1835	46	1	current	current	ADJ
ijtc-1835	46	2	phenomena	phenomenon	NOUN
ijtc-1835	46	3	show	show	VERB
ijtc-1835	46	4	that	that	SCONJ
ijtc-1835	46	5	religious	religious	ADJ
ijtc-1835	46	6	courts	court	NOUN
ijtc-1835	46	7	face	face	VERB
ijtc-1835	46	8	several	several	ADJ
ijtc-1835	46	9	obstacles	obstacle	NOUN
ijtc-1835	46	10	in	in	ADP
ijtc-1835	46	11	preparing	prepare	VERB
ijtc-1835	46	12	financial	financial	ADJ
ijtc-1835	46	13	reports	report	NOUN
ijtc-1835	46	14	,	,	PUNCT
ijtc-1835	46	15	including	include	VERB
ijtc-1835	46	16	weaknesses	weakness	NOUN
ijtc-1835	46	17	in	in	ADP
ijtc-1835	46	18	internal	internal	ADJ
ijtc-1835	46	19	control	control	NOUN
ijtc-1835	46	20	,	,	PUNCT
ijtc-1835	46	21	non	non	ADJ
ijtc-1835	46	22	-	-	NOUN
ijtc-1835	46	23	compliance	compliance	NOUN
ijtc-1835	46	24	with	with	ADP
ijtc-1835	46	25	laws	law	NOUN
ijtc-1835	46	26	and	and	CCONJ
ijtc-1835	46	27	regulations	regulation	NOUN
ijtc-1835	46	28	,	,	PUNCT
ijtc-1835	46	29	incomplete	incomplete	ADJ
ijtc-1835	46	30	recording	recording	NOUN
ijtc-1835	46	31	due	due	ADP
ijtc-1835	46	32	to	to	ADP
ijtc-1835	46	33	missed	miss	VERB
ijtc-1835	46	34	transactions	transaction	NOUN
ijtc-1835	46	35	,	,	PUNCT
ijtc-1835	46	36	and	and	CCONJ
ijtc-1835	46	37	frequent	frequent	ADJ
ijtc-1835	46	38	delays	delay	NOUN
ijtc-1835	46	39	in	in	ADP
ijtc-1835	46	40	financial	financial	ADJ
ijtc-1835	46	41	reporting	reporting	NOUN
ijtc-1835	46	42	.	.	PUNCT
ijtc-1835	47	1	the	the	DET
ijtc-1835	47	2	main	main	ADJ
ijtc-1835	47	3	factors	factor	NOUN
ijtc-1835	47	4	causing	cause	VERB
ijtc-1835	47	5	these	these	DET
ijtc-1835	47	6	problems	problem	NOUN
ijtc-1835	47	7	are	be	AUX
ijtc-1835	47	8	the	the	DET
ijtc-1835	47	9	lack	lack	NOUN
ijtc-1835	47	10	of	of	ADP
ijtc-1835	47	11	human	human	ADJ
ijtc-1835	47	12	resource	resource	NOUN
ijtc-1835	47	13	competence	competence	NOUN
ijtc-1835	47	14	in	in	ADP
ijtc-1835	47	15	accounting	accounting	NOUN
ijtc-1835	47	16	,	,	PUNCT
ijtc-1835	47	17	the	the	DET
ijtc-1835	47	18	absence	absence	NOUN
ijtc-1835	47	19	of	of	ADP
ijtc-1835	47	20	specific	specific	ADJ
ijtc-1835	47	21	training	training	NOUN
ijtc-1835	47	22	related	relate	VERB
ijtc-1835	47	23	to	to	ADP
ijtc-1835	47	24	financial	financial	ADJ
ijtc-1835	47	25	reporting	reporting	NOUN
ijtc-1835	47	26	,	,	PUNCT
ijtc-1835	47	27	and	and	CCONJ
ijtc-1835	47	28	employees	employee	NOUN
ijtc-1835	47	29	having	have	VERB
ijtc-1835	47	30	dual	dual	ADJ
ijtc-1835	47	31	tasks	task	NOUN
ijtc-1835	47	32	that	that	PRON
ijtc-1835	47	33	can	can	AUX
ijtc-1835	47	34	affect	affect	VERB
ijtc-1835	47	35	work	work	NOUN
ijtc-1835	47	36	efficiency	efficiency	NOUN
ijtc-1835	47	37	even	even	ADV
ijtc-1835	47	38	though	though	SCONJ
ijtc-1835	47	39	adequate	adequate	ADJ
ijtc-1835	47	40	information	information	NOUN
ijtc-1835	47	41	technology	technology	NOUN
ijtc-1835	47	42	is	be	AUX
ijtc-1835	47	43	available	available	ADJ
ijtc-1835	47	44	.	.	PUNCT
ijtc-1835	48	1	(	(	PUNCT
ijtc-1835	48	2	kalumata	kalumata	NOUN
ijtc-1835	48	3	et	et	PROPN
ijtc-1835	48	4	al	al	PROPN
ijtc-1835	48	5	.	.	PROPN
ijtc-1835	48	6	,	,	PUNCT
ijtc-1835	48	7	2016	2016	NUM
ijtc-1835	48	8	)	)	PUNCT
ijtc-1835	48	9	while	while	SCONJ
ijtc-1835	48	10	extensive	extensive	ADJ
ijtc-1835	48	11	research	research	NOUN
ijtc-1835	48	12	has	have	AUX
ijtc-1835	48	13	explored	explore	VERB
ijtc-1835	48	14	factors	factor	NOUN
ijtc-1835	48	15	influencing	influence	VERB
ijtc-1835	48	16	financial	financial	ADJ
ijtc-1835	48	17	report	report	NOUN
ijtc-1835	48	18	quality	quality	NOUN
ijtc-1835	48	19	,	,	PUNCT
ijtc-1835	48	20	including	include	VERB
ijtc-1835	48	21	internal	internal	ADJ
ijtc-1835	48	22	control	control	NOUN
ijtc-1835	48	23	systems	system	NOUN
ijtc-1835	48	24	,	,	PUNCT
ijtc-1835	48	25	human	human	ADJ
ijtc-1835	48	26	resource	resource	NOUN
ijtc-1835	48	27	quality	quality	NOUN
ijtc-1835	48	28	,	,	PUNCT
ijtc-1835	48	29	information	information	NOUN
ijtc-1835	48	30	technology	technology	NOUN
ijtc-1835	48	31	utilization	utilization	NOUN
ijtc-1835	48	32	,	,	PUNCT
ijtc-1835	48	33	and	and	CCONJ
ijtc-1835	48	34	accrualbased	accrualbase	VERB
ijtc-1835	48	35	government	government	NOUN
ijtc-1835	48	36	accounting	accounting	NOUN
ijtc-1835	48	37	standards	standard	NOUN
ijtc-1835	48	38	,	,	PUNCT
ijtc-1835	48	39	notable	notable	ADJ
ijtc-1835	48	40	research	research	NOUN
ijtc-1835	48	41	gaps	gap	NOUN
ijtc-1835	48	42	persist	persist	NOUN
ijtc-1835	48	43	(	(	PUNCT
ijtc-1835	48	44	aulia	aulia	NOUN
ijtc-1835	48	45	,	,	PUNCT
ijtc-1835	48	46	2020	2020	NUM
ijtc-1835	48	47	)	)	PUNCT
ijtc-1835	48	48	.	.	PUNCT
ijtc-1835	49	1	prior	prior	ADJ
ijtc-1835	49	2	studies	study	NOUN
ijtc-1835	49	3	predominantly	predominantly	ADV
ijtc-1835	49	4	focus	focus	VERB
ijtc-1835	49	5	on	on	ADP
ijtc-1835	49	6	the	the	DET
ijtc-1835	49	7	private	private	ADJ
ijtc-1835	49	8	sector	sector	NOUN
ijtc-1835	49	9	,	,	PUNCT
ijtc-1835	49	10	leaving	leave	VERB
ijtc-1835	49	11	governmental	governmental	ADJ
ijtc-1835	49	12	financial	financial	ADJ
ijtc-1835	49	13	reporting	reporting	NOUN
ijtc-1835	49	14	comparatively	comparatively	ADV
ijtc-1835	49	15	underexplored	underexplored	ADJ
ijtc-1835	49	16	(	(	PUNCT
ijtc-1835	49	17	ghozali	ghozali	VERB
ijtc-1835	49	18	et	et	PROPN
ijtc-1835	49	19	al	al	PROPN
ijtc-1835	49	20	.	.	PROPN
ijtc-1835	49	21	,	,	PUNCT
ijtc-1835	49	22	2016	2016	NUM
ijtc-1835	49	23	)	)	PUNCT
ijtc-1835	49	24	.	.	PUNCT
ijtc-1835	50	1	furthermore	furthermore	ADV
ijtc-1835	50	2	,	,	PUNCT
ijtc-1835	50	3	a	a	DET
ijtc-1835	50	4	common	common	ADJ
ijtc-1835	50	5	limitation	limitation	NOUN
ijtc-1835	50	6	is	be	AUX
ijtc-1835	50	7	the	the	DET
ijtc-1835	50	8	separate	separate	ADJ
ijtc-1835	50	9	analysis	analysis	NOUN
ijtc-1835	50	10	of	of	ADP
ijtc-1835	50	11	these	these	DET
ijtc-1835	50	12	factors	factor	NOUN
ijtc-1835	50	13	,	,	PUNCT
ijtc-1835	50	14	precluding	preclude	VERB
ijtc-1835	50	15	a	a	DET
ijtc-1835	50	16	comprehensive	comprehensive	ADJ
ijtc-1835	50	17	understanding	understanding	NOUN
ijtc-1835	50	18	of	of	ADP
ijtc-1835	50	19	their	their	PRON
ijtc-1835	50	20	simultaneous	simultaneous	ADJ
ijtc-1835	50	21	interaction	interaction	NOUN
ijtc-1835	50	22	and	and	CCONJ
ijtc-1835	50	23	cumulative	cumulative	ADJ
ijtc-1835	50	24	impact	impact	NOUN
ijtc-1835	50	25	on	on	ADP
ijtc-1835	50	26	the	the	DET
ijtc-1835	50	27	quality	quality	NOUN
ijtc-1835	50	28	of	of	ADP
ijtc-1835	50	29	government	government	NOUN
ijtc-1835	50	30	financial	financial	ADJ
ijtc-1835	50	31	reports	report	NOUN
ijtc-1835	50	32	.	.	PUNCT
ijtc-1835	51	1	previous	previous	ADJ
ijtc-1835	51	2	investigations	investigation	NOUN
ijtc-1835	51	3	have	have	AUX
ijtc-1835	51	4	also	also	ADV
ijtc-1835	51	5	insufficiently	insufficiently	ADV
ijtc-1835	51	6	addressed	address	VERB
ijtc-1835	51	7	local	local	ADJ
ijtc-1835	51	8	contexts	context	NOUN
ijtc-1835	51	9	and	and	CCONJ
ijtc-1835	51	10	the	the	DET
ijtc-1835	51	11	unique	unique	ADJ
ijtc-1835	51	12	challenges	challenge	NOUN
ijtc-1835	51	13	faced	face	VERB
ijtc-1835	51	14	by	by	ADP
ijtc-1835	51	15	regional	regional	ADJ
ijtc-1835	51	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1835	51	17	influence	influence	NOUN
ijtc-1835	51	18	of	of	ADP
ijtc-1835	51	19	internal	internal	ADJ
ijtc-1835	51	20	controls	control	NOUN
ijtc-1835	51	21	,	,	PUNCT
ijtc-1835	51	22	hr	hr	NOUN
ijtc-1835	51	23	quality	quality	NOUN
ijtc-1835	51	24	,	,	PUNCT
ijtc-1835	51	25	it	it	PRON
ijtc-1835	51	26	,	,	PUNCT
ijtc-1835	51	27	and	and	CCONJ
ijtc-1835	51	28	accrual	accrual	ADJ
ijtc-1835	51	29	accounting	accounting	NOUN
ijtc-1835	51	30	on	on	ADP
ijtc-1835	51	31	financial	financial	ADJ
ijtc-1835	51	32	report	report	NOUN
ijtc-1835	51	33	quality	quality	NOUN
ijtc-1835	51	34	in	in	ADP
ijtc-1835	51	35	central	central	ADJ
ijtc-1835	51	36	kalimantan	kalimantan	PROPN
ijtc-1835	51	37	's	's	PART
ijtc-1835	51	38	religious	religious	ADJ
ijtc-1835	51	39	courts	court	NOUN
ijtc-1835	51	40	.	.	PUNCT
ijtc-1835	52	1	sosilawati	sosilawati	PROPN
ijtc-1835	52	2	,	,	PUNCT
ijtc-1835	52	3	kadir	kadir	PROPN
ijtc-1835	52	4	and	and	CCONJ
ijtc-1835	52	5	sarwani	sarwani	VERB
ijtc-1835	52	6	4	4	NUM
ijtc-1835	52	7	|	|	ADV
ijtc-1835	52	8	ilomata	ilomata	PROPN
ijtc-1835	52	9	international	international	ADJ
ijtc-1835	52	10	journal	journal	NOUN
ijtc-1835	52	11	of	of	ADP
ijtc-1835	52	12	tax	tax	PROPN
ijtc-1835	52	13	&	&	CCONJ
ijtc-1835	52	14	accounting	account	VERB
ijtc-1835	52	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1835	52	16	governments	government	NOUN
ijtc-1835	52	17	,	,	PUNCT
ijtc-1835	52	18	such	such	ADJ
ijtc-1835	52	19	as	as	ADP
ijtc-1835	52	20	limited	limit	VERB
ijtc-1835	52	21	it	it	PRON
ijtc-1835	52	22	infrastructure	infrastructure	NOUN
ijtc-1835	52	23	and	and	CCONJ
ijtc-1835	52	24	regional	regional	ADJ
ijtc-1835	52	25	disparities	disparity	NOUN
ijtc-1835	52	26	in	in	ADP
ijtc-1835	52	27	human	human	ADJ
ijtc-1835	52	28	resource	resource	NOUN
ijtc-1835	52	29	competence	competence	NOUN
ijtc-1835	52	30	(	(	PUNCT
ijtc-1835	52	31	sudaryo	sudaryo	NOUN
ijtc-1835	52	32	et	et	PROPN
ijtc-1835	52	33	al	al	PROPN
ijtc-1835	52	34	.	.	PROPN
ijtc-1835	52	35	,	,	PUNCT
ijtc-1835	52	36	2021	2021	NUM
ijtc-1835	52	37	)	)	PUNCT
ijtc-1835	52	38	.	.	PUNCT
ijtc-1835	53	1	while	while	SCONJ
ijtc-1835	53	2	numerous	numerous	ADJ
ijtc-1835	53	3	studies	study	NOUN
ijtc-1835	53	4	have	have	AUX
ijtc-1835	53	5	investigated	investigate	VERB
ijtc-1835	53	6	factors	factor	NOUN
ijtc-1835	53	7	influencing	influence	VERB
ijtc-1835	53	8	financial	financial	ADJ
ijtc-1835	53	9	report	report	NOUN
ijtc-1835	53	10	quality	quality	NOUN
ijtc-1835	53	11	,	,	PUNCT
ijtc-1835	53	12	including	include	VERB
ijtc-1835	53	13	internal	internal	ADJ
ijtc-1835	53	14	control	control	NOUN
ijtc-1835	53	15	systems	system	NOUN
ijtc-1835	53	16	,	,	PUNCT
ijtc-1835	53	17	human	human	ADJ
ijtc-1835	53	18	resource	resource	NOUN
ijtc-1835	53	19	quality	quality	NOUN
ijtc-1835	53	20	,	,	PUNCT
ijtc-1835	53	21	utilization	utilization	NOUN
ijtc-1835	53	22	of	of	ADP
ijtc-1835	53	23	information	information	NOUN
ijtc-1835	53	24	technology	technology	NOUN
ijtc-1835	53	25	,	,	PUNCT
ijtc-1835	53	26	and	and	CCONJ
ijtc-1835	53	27	the	the	DET
ijtc-1835	53	28	implementation	implementation	NOUN
ijtc-1835	53	29	of	of	ADP
ijtc-1835	53	30	accrual	accrual	ADJ
ijtc-1835	53	31	-	-	PUNCT
ijtc-1835	53	32	based	base	VERB
ijtc-1835	53	33	government	government	NOUN
ijtc-1835	53	34	accounting	accounting	NOUN
ijtc-1835	53	35	standards	standard	NOUN
ijtc-1835	53	36	,	,	PUNCT
ijtc-1835	53	37	several	several	ADJ
ijtc-1835	53	38	significant	significant	ADJ
ijtc-1835	53	39	research	research	NOUN
ijtc-1835	53	40	gaps	gap	NOUN
ijtc-1835	53	41	remain	remain	VERB
ijtc-1835	53	42	that	that	SCONJ
ijtc-1835	53	43	this	this	DET
ijtc-1835	53	44	study	study	NOUN
ijtc-1835	53	45	aims	aim	VERB
ijtc-1835	53	46	to	to	PART
ijtc-1835	53	47	address	address	VERB
ijtc-1835	53	48	(	(	PUNCT
ijtc-1835	53	49	wardani	wardani	PROPN
ijtc-1835	53	50	et	et	PROPN
ijtc-1835	53	51	al	al	PROPN
ijtc-1835	53	52	.	.	PROPN
ijtc-1835	53	53	,	,	PUNCT
ijtc-1835	53	54	2018	2018	NUM
ijtc-1835	53	55	)	)	PUNCT
ijtc-1835	53	56	.	.	PUNCT
ijtc-1835	54	1	first	first	ADV
ijtc-1835	54	2	,	,	PUNCT
ijtc-1835	54	3	a	a	DET
ijtc-1835	54	4	majority	majority	NOUN
ijtc-1835	54	5	of	of	ADP
ijtc-1835	54	6	prior	prior	ADJ
ijtc-1835	54	7	research	research	NOUN
ijtc-1835	54	8	has	have	AUX
ijtc-1835	54	9	predominantly	predominantly	ADV
ijtc-1835	54	10	focused	focus	VERB
ijtc-1835	54	11	on	on	ADP
ijtc-1835	54	12	the	the	DET
ijtc-1835	54	13	private	private	ADJ
ijtc-1835	54	14	sector	sector	NOUN
ijtc-1835	54	15	,	,	PUNCT
ijtc-1835	54	16	leaving	leave	VERB
ijtc-1835	54	17	a	a	DET
ijtc-1835	54	18	limited	limited	ADJ
ijtc-1835	54	19	understanding	understanding	NOUN
ijtc-1835	54	20	of	of	ADP
ijtc-1835	54	21	these	these	DET
ijtc-1835	54	22	dynamics	dynamic	NOUN
ijtc-1835	54	23	within	within	ADP
ijtc-1835	54	24	government	government	NOUN
ijtc-1835	54	25	financial	financial	ADJ
ijtc-1835	54	26	reporting	reporting	NOUN
ijtc-1835	54	27	.	.	PUNCT
ijtc-1835	55	1	second	second	ADJ
ijtc-1835	55	2	,	,	PUNCT
ijtc-1835	55	3	previous	previous	ADJ
ijtc-1835	55	4	studies	study	NOUN
ijtc-1835	55	5	often	often	ADV
ijtc-1835	55	6	analyzed	analyze	VERB
ijtc-1835	55	7	these	these	DET
ijtc-1835	55	8	factors	factor	NOUN
ijtc-1835	55	9	in	in	ADP
ijtc-1835	55	10	isolation	isolation	NOUN
ijtc-1835	55	11	,	,	PUNCT
ijtc-1835	55	12	failing	fail	VERB
ijtc-1835	55	13	to	to	PART
ijtc-1835	55	14	provide	provide	VERB
ijtc-1835	55	15	a	a	DET
ijtc-1835	55	16	comprehensive	comprehensive	ADJ
ijtc-1835	55	17	picture	picture	NOUN
ijtc-1835	55	18	of	of	ADP
ijtc-1835	55	19	their	their	PRON
ijtc-1835	55	20	simultaneous	simultaneous	ADJ
ijtc-1835	55	21	interaction	interaction	NOUN
ijtc-1835	55	22	and	and	CCONJ
ijtc-1835	55	23	combined	combine	VERB
ijtc-1835	55	24	influence	influence	NOUN
ijtc-1835	55	25	on	on	ADP
ijtc-1835	55	26	the	the	DET
ijtc-1835	55	27	quality	quality	NOUN
ijtc-1835	55	28	of	of	ADP
ijtc-1835	55	29	government	government	NOUN
ijtc-1835	55	30	financial	financial	ADJ
ijtc-1835	55	31	reports	report	NOUN
ijtc-1835	55	32	.	.	PUNCT
ijtc-1835	56	1	finally	finally	ADV
ijtc-1835	56	2	,	,	PUNCT
ijtc-1835	56	3	there	there	PRON
ijtc-1835	56	4	is	be	VERB
ijtc-1835	56	5	a	a	DET
ijtc-1835	56	6	scarcity	scarcity	NOUN
ijtc-1835	56	7	of	of	ADP
ijtc-1835	56	8	research	research	NOUN
ijtc-1835	56	9	specifically	specifically	ADV
ijtc-1835	56	10	examining	examine	VERB
ijtc-1835	56	11	these	these	DET
ijtc-1835	56	12	factors	factor	NOUN
ijtc-1835	56	13	within	within	ADP
ijtc-1835	56	14	the	the	DET
ijtc-1835	56	15	context	context	NOUN
ijtc-1835	56	16	of	of	ADP
ijtc-1835	56	17	religious	religious	ADJ
ijtc-1835	56	18	courts	court	NOUN
ijtc-1835	56	19	,	,	PUNCT
ijtc-1835	56	20	particularly	particularly	ADV
ijtc-1835	56	21	in	in	ADP
ijtc-1835	56	22	regions	region	NOUN
ijtc-1835	56	23	like	like	ADP
ijtc-1835	56	24	central	central	ADJ
ijtc-1835	56	25	kalimantan	kalimantan	PROPN
ijtc-1835	56	26	,	,	PUNCT
ijtc-1835	56	27	which	which	PRON
ijtc-1835	56	28	presents	present	VERB
ijtc-1835	56	29	unique	unique	ADJ
ijtc-1835	56	30	challenges	challenge	NOUN
ijtc-1835	56	31	such	such	ADJ
ijtc-1835	56	32	as	as	ADP
ijtc-1835	56	33	limited	limited	ADJ
ijtc-1835	56	34	information	information	NOUN
ijtc-1835	56	35	technology	technology	NOUN
ijtc-1835	56	36	infrastructure	infrastructure	NOUN
ijtc-1835	56	37	and	and	CCONJ
ijtc-1835	56	38	varying	vary	VERB
ijtc-1835	56	39	human	human	ADJ
ijtc-1835	56	40	resource	resource	NOUN
ijtc-1835	56	41	competencies	competency	NOUN
ijtc-1835	56	42	(	(	PUNCT
ijtc-1835	56	43	gobble	gobble	ADJ
ijtc-1835	56	44	,	,	PUNCT
ijtc-1835	56	45	2018	2018	NUM
ijtc-1835	56	46	)	)	PUNCT
ijtc-1835	56	47	.	.	PUNCT
ijtc-1835	57	1	therefore	therefore	ADV
ijtc-1835	57	2	,	,	PUNCT
ijtc-1835	57	3	this	this	DET
ijtc-1835	57	4	study	study	NOUN
ijtc-1835	57	5	aims	aim	VERB
ijtc-1835	57	6	to	to	PART
ijtc-1835	57	7	fill	fill	VERB
ijtc-1835	57	8	these	these	DET
ijtc-1835	57	9	critical	critical	ADJ
ijtc-1835	57	10	gaps	gap	NOUN
ijtc-1835	57	11	by	by	ADP
ijtc-1835	57	12	deeply	deeply	ADV
ijtc-1835	57	13	analyzing	analyze	VERB
ijtc-1835	57	14	how	how	SCONJ
ijtc-1835	57	15	these	these	DET
ijtc-1835	57	16	factors	factor	NOUN
ijtc-1835	57	17	interact	interact	VERB
ijtc-1835	57	18	and	and	CCONJ
ijtc-1835	57	19	collectively	collectively	ADV
ijtc-1835	57	20	contribute	contribute	VERB
ijtc-1835	57	21	to	to	ADP
ijtc-1835	57	22	the	the	DET
ijtc-1835	57	23	quality	quality	NOUN
ijtc-1835	57	24	of	of	ADP
ijtc-1835	57	25	government	government	NOUN
ijtc-1835	57	26	financial	financial	ADJ
ijtc-1835	57	27	reports	report	NOUN
ijtc-1835	57	28	,	,	PUNCT
ijtc-1835	57	29	especially	especially	ADV
ijtc-1835	57	30	in	in	ADP
ijtc-1835	57	31	the	the	DET
ijtc-1835	57	32	context	context	NOUN
ijtc-1835	57	33	of	of	ADP
ijtc-1835	57	34	implementing	implement	VERB
ijtc-1835	57	35	accrual	accrual	ADJ
ijtc-1835	57	36	-	-	PUNCT
ijtc-1835	57	37	based	base	VERB
ijtc-1835	57	38	accounting	accounting	NOUN
ijtc-1835	57	39	standards	standard	NOUN
ijtc-1835	57	40	in	in	ADP
ijtc-1835	57	41	indonesian	indonesian	ADJ
ijtc-1835	57	42	religious	religious	ADJ
ijtc-1835	57	43	courts	court	NOUN
ijtc-1835	57	44	.	.	PUNCT
ijtc-1835	58	1	(	(	PUNCT
ijtc-1835	58	2	puspitawati	puspitawati	NOUN
ijtc-1835	58	3	,	,	PUNCT
ijtc-1835	58	4	2016)consequently	2016)consequently	ADV
ijtc-1835	58	5	,	,	PUNCT
ijtc-1835	58	6	this	this	DET
ijtc-1835	58	7	study	study	NOUN
ijtc-1835	58	8	endeavors	endeavor	VERB
ijtc-1835	58	9	to	to	PART
ijtc-1835	58	10	bridge	bridge	VERB
ijtc-1835	58	11	these	these	DET
ijtc-1835	58	12	gaps	gap	NOUN
ijtc-1835	58	13	by	by	ADP
ijtc-1835	58	14	thoroughly	thoroughly	ADV
ijtc-1835	58	15	analyzing	analyze	VERB
ijtc-1835	58	16	how	how	SCONJ
ijtc-1835	58	17	these	these	DET
ijtc-1835	58	18	interconnected	interconnected	ADJ
ijtc-1835	58	19	factors	factor	NOUN
ijtc-1835	58	20	contribute	contribute	VERB
ijtc-1835	58	21	to	to	ADP
ijtc-1835	58	22	the	the	DET
ijtc-1835	58	23	quality	quality	NOUN
ijtc-1835	58	24	of	of	ADP
ijtc-1835	58	25	government	government	NOUN
ijtc-1835	58	26	financial	financial	ADJ
ijtc-1835	58	27	reports	report	NOUN
ijtc-1835	58	28	,	,	PUNCT
ijtc-1835	58	29	particularly	particularly	ADV
ijtc-1835	58	30	within	within	ADP
ijtc-1835	58	31	the	the	DET
ijtc-1835	58	32	indonesian	indonesian	ADJ
ijtc-1835	58	33	context	context	NOUN
ijtc-1835	58	34	of	of	ADP
ijtc-1835	58	35	accrual	accrual	ADJ
ijtc-1835	58	36	-	-	PUNCT
ijtc-1835	58	37	based	base	VERB
ijtc-1835	58	38	accounting	accounting	NOUN
ijtc-1835	58	39	standards	standard	NOUN
ijtc-1835	58	40	implementation	implementation	NOUN
ijtc-1835	58	41	.	.	PUNCT
ijtc-1835	59	1	this	this	DET
ijtc-1835	59	2	research	research	NOUN
ijtc-1835	59	3	is	be	AUX
ijtc-1835	59	4	anticipated	anticipate	VERB
ijtc-1835	59	5	to	to	PART
ijtc-1835	59	6	offer	offer	VERB
ijtc-1835	59	7	significant	significant	ADJ
ijtc-1835	59	8	theoretical	theoretical	ADJ
ijtc-1835	59	9	and	and	CCONJ
ijtc-1835	59	10	practical	practical	ADJ
ijtc-1835	59	11	contributions	contribution	NOUN
ijtc-1835	59	12	towards	towards	ADP
ijtc-1835	59	13	enhancing	enhance	VERB
ijtc-1835	59	14	accountability	accountability	NOUN
ijtc-1835	59	15	and	and	CCONJ
ijtc-1835	59	16	transparency	transparency	NOUN
ijtc-1835	59	17	in	in	ADP
ijtc-1835	59	18	public	public	ADJ
ijtc-1835	59	19	financial	financial	ADJ
ijtc-1835	59	20	management	management	NOUN
ijtc-1835	59	21	.	.	PUNCT
ijtc-1835	60	1	specifically	specifically	ADV
ijtc-1835	60	2	,	,	PUNCT
ijtc-1835	60	3	this	this	DET
ijtc-1835	60	4	study	study	NOUN
ijtc-1835	60	5	aims	aim	VERB
ijtc-1835	60	6	to	to	PART
ijtc-1835	60	7	scrutinize	scrutinize	VERB
ijtc-1835	60	8	the	the	DET
ijtc-1835	60	9	influence	influence	NOUN
ijtc-1835	60	10	of	of	ADP
ijtc-1835	60	11	internal	internal	ADJ
ijtc-1835	60	12	control	control	NOUN
ijtc-1835	60	13	systems	system	NOUN
ijtc-1835	60	14	,	,	PUNCT
ijtc-1835	60	15	human	human	ADJ
ijtc-1835	60	16	resource	resource	NOUN
ijtc-1835	60	17	quality	quality	NOUN
ijtc-1835	60	18	,	,	PUNCT
ijtc-1835	60	19	it	it	PRON
ijtc-1835	60	20	utilization	utilization	NOUN
ijtc-1835	60	21	,	,	PUNCT
ijtc-1835	60	22	and	and	CCONJ
ijtc-1835	60	23	the	the	DET
ijtc-1835	60	24	implementation	implementation	NOUN
ijtc-1835	60	25	of	of	ADP
ijtc-1835	60	26	accrual	accrual	ADJ
ijtc-1835	60	27	-	-	PUNCT
ijtc-1835	60	28	based	base	VERB
ijtc-1835	60	29	government	government	NOUN
ijtc-1835	60	30	accounting	accounting	NOUN
ijtc-1835	60	31	standards	standard	NOUN
ijtc-1835	60	32	on	on	ADP
ijtc-1835	60	33	the	the	DET
ijtc-1835	60	34	financial	financial	ADJ
ijtc-1835	60	35	report	report	NOUN
ijtc-1835	60	36	quality	quality	NOUN
ijtc-1835	60	37	of	of	ADP
ijtc-1835	60	38	religious	religious	ADJ
ijtc-1835	60	39	courts	court	NOUN
ijtc-1835	60	40	throughout	throughout	ADP
ijtc-1835	60	41	central	central	ADJ
ijtc-1835	60	42	kalimantan	kalimantan	PROPN
ijtc-1835	60	43	,	,	PUNCT
ijtc-1835	60	44	thereby	thereby	ADV
ijtc-1835	60	45	providing	provide	VERB
ijtc-1835	60	46	scientific	scientific	ADJ
ijtc-1835	60	47	insights	insight	NOUN
ijtc-1835	60	48	and	and	CCONJ
ijtc-1835	60	49	actionable	actionable	ADJ
ijtc-1835	60	50	recommendations	recommendation	NOUN
ijtc-1835	60	51	for	for	ADP
ijtc-1835	60	52	improving	improve	VERB
ijtc-1835	60	53	financial	financial	ADJ
ijtc-1835	60	54	governance	governance	NOUN
ijtc-1835	60	55	in	in	ADP
ijtc-1835	60	56	these	these	DET
ijtc-1835	60	57	institutions	institution	NOUN
ijtc-1835	60	58	.	.	PUNCT
ijtc-1835	61	1	existing	exist	VERB
ijtc-1835	61	2	literature	literature	NOUN
ijtc-1835	61	3	supports	support	VERB
ijtc-1835	61	4	the	the	DET
ijtc-1835	61	5	individual	individual	ADJ
ijtc-1835	61	6	and	and	CCONJ
ijtc-1835	61	7	combined	combined	ADJ
ijtc-1835	61	8	impact	impact	NOUN
ijtc-1835	61	9	of	of	ADP
ijtc-1835	61	10	these	these	DET
ijtc-1835	61	11	variables	variable	NOUN
ijtc-1835	61	12	on	on	ADP
ijtc-1835	61	13	financial	financial	ADJ
ijtc-1835	61	14	reporting	reporting	NOUN
ijtc-1835	61	15	quality	quality	NOUN
ijtc-1835	61	16	in	in	ADP
ijtc-1835	61	17	various	various	ADJ
ijtc-1835	61	18	contexts	contexts	NOUN
ijtc-1835	61	19	(	(	PUNCT
ijtc-1835	61	20	e.g.	e.g.	ADV
ijtc-1835	61	21	,	,	PUNCT
ijtc-1835	61	22	puspita	puspita	PROPN
ijtc-1835	61	23	et	et	PROPN
ijtc-1835	61	24	al	al	PROPN
ijtc-1835	61	25	.	.	PROPN
ijtc-1835	61	26	,	,	PUNCT
ijtc-1835	61	27	2021	2021	NUM
ijtc-1835	61	28	;	;	PUNCT
ijtc-1835	61	29	shanti	shanti	PROPN
ijtc-1835	61	30	et	et	PROPN
ijtc-1835	61	31	al	al	PROPN
ijtc-1835	61	32	.	.	PROPN
ijtc-1835	61	33	,	,	PUNCT
ijtc-1835	61	34	2024	2024	NUM
ijtc-1835	61	35	;	;	PUNCT
ijtc-1835	61	36	ternalemta	ternalemta	NOUN
ijtc-1835	61	37	et	et	PROPN
ijtc-1835	61	38	al	al	PROPN
ijtc-1835	61	39	.	.	PROPN
ijtc-1835	61	40	,	,	PUNCT
ijtc-1835	61	41	2021	2021	NUM
ijtc-1835	61	42	)	)	PUNCT
ijtc-1835	61	43	.	.	PUNCT
ijtc-1835	62	1	method	method	VERB
ijtc-1835	62	2	this	this	DET
ijtc-1835	62	3	research	research	NOUN
ijtc-1835	62	4	is	be	AUX
ijtc-1835	62	5	a	a	DET
ijtc-1835	62	6	quantitative	quantitative	ADJ
ijtc-1835	62	7	study	study	NOUN
ijtc-1835	62	8	employing	employ	VERB
ijtc-1835	62	9	a	a	DET
ijtc-1835	62	10	descriptive	descriptive	ADJ
ijtc-1835	62	11	and	and	CCONJ
ijtc-1835	62	12	verification	verification	NOUN
ijtc-1835	62	13	approach	approach	NOUN
ijtc-1835	62	14	.	.	PUNCT
ijtc-1835	63	1	the	the	DET
ijtc-1835	63	2	survey	survey	NOUN
ijtc-1835	63	3	method	method	NOUN
ijtc-1835	63	4	was	be	AUX
ijtc-1835	63	5	utilized	utilize	VERB
ijtc-1835	63	6	for	for	ADP
ijtc-1835	63	7	primary	primary	ADJ
ijtc-1835	63	8	data	data	NOUN
ijtc-1835	63	9	collection	collection	NOUN
ijtc-1835	63	10	(	(	PUNCT
ijtc-1835	63	11	ikhsan	ikhsan	NOUN
ijtc-1835	63	12	et	et	PROPN
ijtc-1835	63	13	al	al	PROPN
ijtc-1835	63	14	.	.	PROPN
ijtc-1835	63	15	,	,	PUNCT
ijtc-1835	63	16	2014	2014	NUM
ijtc-1835	63	17	)	)	PUNCT
ijtc-1835	63	18	.	.	PUNCT
ijtc-1835	64	1	it	it	PRON
ijtc-1835	64	2	is	be	AUX
ijtc-1835	64	3	a	a	DET
ijtc-1835	64	4	cross	cross	ADJ
ijtc-1835	64	5	-	-	ADJ
ijtc-1835	64	6	sectional	sectional	ADJ
ijtc-1835	64	7	study	study	NOUN
ijtc-1835	64	8	,	,	PUNCT
ijtc-1835	64	9	meaning	mean	VERB
ijtc-1835	64	10	data	datum	NOUN
ijtc-1835	64	11	was	be	AUX
ijtc-1835	64	12	collected	collect	VERB
ijtc-1835	64	13	at	at	ADP
ijtc-1835	64	14	a	a	DET
ijtc-1835	64	15	specific	specific	ADJ
ijtc-1835	64	16	period	period	NOUN
ijtc-1835	64	17	.	.	PUNCT
ijtc-1835	65	1	furthermore	furthermore	ADV
ijtc-1835	65	2	,	,	PUNCT
ijtc-1835	65	3	it	it	PRON
ijtc-1835	65	4	is	be	AUX
ijtc-1835	65	5	an	an	DET
ijtc-1835	65	6	explanatory	explanatory	ADJ
ijtc-1835	65	7	study	study	NOUN
ijtc-1835	65	8	,	,	PUNCT
ijtc-1835	65	9	designed	design	VERB
ijtc-1835	65	10	to	to	PART
ijtc-1835	65	11	explain	explain	VERB
ijtc-1835	65	12	cause	cause	VERB
ijtc-1835	65	13	-	-	PUNCT
ijtc-1835	65	14	and	and	CCONJ
ijtc-1835	65	15	-	-	PUNCT
ijtc-1835	65	16	effect	effect	NOUN
ijtc-1835	65	17	relationships	relationship	NOUN
ijtc-1835	65	18	between	between	ADP
ijtc-1835	65	19	variables	variable	NOUN
ijtc-1835	65	20	through	through	ADP
ijtc-1835	65	21	hypothesis	hypothesis	NOUN
ijtc-1835	65	22	testing	testing	NOUN
ijtc-1835	65	23	using	use	VERB
ijtc-1835	65	24	statistical	statistical	ADJ
ijtc-1835	65	25	analysis	analysis	NOUN
ijtc-1835	65	26	.	.	PUNCT
ijtc-1835	66	1	(	(	PUNCT
ijtc-1835	66	2	sugiyono	sugiyono	NOUN
ijtc-1835	66	3	,	,	PUNCT
ijtc-1835	66	4	2024	2024	NUM
ijtc-1835	66	5	)	)	PUNCT
ijtc-1835	66	6	the	the	DET
ijtc-1835	66	7	quantitative	quantitative	ADJ
ijtc-1835	66	8	approach	approach	NOUN
ijtc-1835	66	9	was	be	AUX
ijtc-1835	66	10	chosen	choose	VERB
ijtc-1835	66	11	to	to	PART
ijtc-1835	66	12	test	test	VERB
ijtc-1835	66	13	hypotheses	hypothesis	NOUN
ijtc-1835	66	14	regarding	regard	VERB
ijtc-1835	66	15	the	the	DET
ijtc-1835	66	16	influence	influence	NOUN
ijtc-1835	66	17	of	of	ADP
ijtc-1835	66	18	independent	independent	ADJ
ijtc-1835	66	19	variables	variable	NOUN
ijtc-1835	66	20	on	on	ADP
ijtc-1835	66	21	the	the	DET
ijtc-1835	66	22	dependent	dependent	ADJ
ijtc-1835	66	23	variable	variable	NOUN
ijtc-1835	66	24	using	use	VERB
ijtc-1835	66	25	statistical	statistical	ADJ
ijtc-1835	66	26	analysis	analysis	NOUN
ijtc-1835	66	27	.	.	PUNCT
ijtc-1835	67	1	this	this	DET
ijtc-1835	67	2	research	research	NOUN
ijtc-1835	67	3	is	be	AUX
ijtc-1835	67	4	a	a	DET
ijtc-1835	67	5	cross	cross	ADJ
ijtc-1835	67	6	-	-	ADJ
ijtc-1835	67	7	sectional	sectional	ADJ
ijtc-1835	67	8	study	study	NOUN
ijtc-1835	67	9	because	because	SCONJ
ijtc-1835	67	10	data	datum	NOUN
ijtc-1835	67	11	collection	collection	NOUN
ijtc-1835	67	12	was	be	AUX
ijtc-1835	67	13	carried	carry	VERB
ijtc-1835	67	14	out	out	ADP
ijtc-1835	67	15	in	in	ADP
ijtc-1835	67	16	a	a	DET
ijtc-1835	67	17	specific	specific	ADJ
ijtc-1835	67	18	period	period	NOUN
ijtc-1835	67	19	,	,	PUNCT
ijtc-1835	67	20	and	and	CCONJ
ijtc-1835	67	21	it	it	PRON
ijtc-1835	67	22	is	be	AUX
ijtc-1835	67	23	explanatory	explanatory	ADJ
ijtc-1835	67	24	to	to	PART
ijtc-1835	67	25	explain	explain	VERB
ijtc-1835	67	26	cause	cause	VERB
ijtc-1835	67	27	-	-	PUNCT
ijtc-1835	67	28	and	and	CCONJ
ijtc-1835	67	29	-	-	PUNCT
ijtc-1835	67	30	effect	effect	NOUN
ijtc-1835	67	31	relationships	relationship	NOUN
ijtc-1835	67	32	between	between	ADP
ijtc-1835	67	33	variables	variable	NOUN
ijtc-1835	67	34	through	through	ADP
ijtc-1835	67	35	hypothesis	hypothesis	NOUN
ijtc-1835	67	36	testing	testing	NOUN
ijtc-1835	67	37	.	.	PUNCT
ijtc-1835	68	1	the	the	DET
ijtc-1835	68	2	unit	unit	NOUN
ijtc-1835	68	3	of	of	ADP
ijtc-1835	68	4	data	datum	NOUN
ijtc-1835	68	5	analysis	analysis	NOUN
ijtc-1835	68	6	in	in	ADP
ijtc-1835	68	7	this	this	DET
ijtc-1835	68	8	study	study	NOUN
ijtc-1835	68	9	is	be	AUX
ijtc-1835	68	10	individuals	individual	NOUN
ijtc-1835	68	11	or	or	CCONJ
ijtc-1835	68	12	work	work	NOUN
ijtc-1835	68	13	units	unit	NOUN
ijtc-1835	68	14	directly	directly	ADV
ijtc-1835	68	15	involved	involve	VERB
ijtc-1835	68	16	in	in	ADP
ijtc-1835	68	17	the	the	DET
ijtc-1835	68	18	process	process	NOUN
ijtc-1835	68	19	of	of	ADP
ijtc-1835	68	20	preparing	prepare	VERB
ijtc-1835	68	21	financial	financial	ADJ
ijtc-1835	68	22	reports	report	NOUN
ijtc-1835	68	23	in	in	ADP
ijtc-1835	68	24	the	the	DET
ijtc-1835	68	25	religious	religious	ADJ
ijtc-1835	68	26	courts	court	NOUN
ijtc-1835	68	27	throughout	throughout	ADP
ijtc-1835	68	28	central	central	ADJ
ijtc-1835	68	29	kalimantan	kalimantan	PROPN
ijtc-1835	68	30	.	.	PUNCT
ijtc-1835	69	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1835	69	2	influence	influence	NOUN
ijtc-1835	69	3	of	of	ADP
ijtc-1835	69	4	internal	internal	ADJ
ijtc-1835	69	5	controls	control	NOUN
ijtc-1835	69	6	,	,	PUNCT
ijtc-1835	69	7	hr	hr	NOUN
ijtc-1835	69	8	quality	quality	NOUN
ijtc-1835	69	9	,	,	PUNCT
ijtc-1835	69	10	it	it	PRON
ijtc-1835	69	11	,	,	PUNCT
ijtc-1835	69	12	and	and	CCONJ
ijtc-1835	69	13	accrual	accrual	ADJ
ijtc-1835	69	14	accounting	accounting	NOUN
ijtc-1835	69	15	on	on	ADP
ijtc-1835	69	16	financial	financial	ADJ
ijtc-1835	69	17	report	report	NOUN
ijtc-1835	69	18	quality	quality	NOUN
ijtc-1835	69	19	in	in	ADP
ijtc-1835	69	20	central	central	ADJ
ijtc-1835	69	21	kalimantan	kalimantan	PROPN
ijtc-1835	69	22	's	's	PART
ijtc-1835	69	23	religious	religious	ADJ
ijtc-1835	69	24	courts	court	NOUN
ijtc-1835	69	25	.	.	PUNCT
ijtc-1835	70	1	sosilawati	sosilawati	PROPN
ijtc-1835	70	2	,	,	PUNCT
ijtc-1835	70	3	kadir	kadir	PROPN
ijtc-1835	70	4	and	and	CCONJ
ijtc-1835	70	5	sarwani	sarwani	VERB
ijtc-1835	70	6	5	5	NUM
ijtc-1835	70	7	|	|	ADV
ijtc-1835	70	8	ilomata	ilomata	PROPN
ijtc-1835	70	9	international	international	ADJ
ijtc-1835	70	10	journal	journal	NOUN
ijtc-1835	70	11	of	of	ADP
ijtc-1835	70	12	tax	tax	PROPN
ijtc-1835	70	13	&	&	CCONJ
ijtc-1835	70	14	accounting	account	VERB
ijtc-1835	70	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1835	70	16	the	the	DET
ijtc-1835	70	17	population	population	NOUN
ijtc-1835	70	18	for	for	ADP
ijtc-1835	70	19	this	this	DET
ijtc-1835	70	20	research	research	NOUN
ijtc-1835	70	21	consists	consist	VERB
ijtc-1835	70	22	of	of	ADP
ijtc-1835	70	23	all	all	DET
ijtc-1835	70	24	religious	religious	ADJ
ijtc-1835	70	25	courts	court	NOUN
ijtc-1835	70	26	throughout	throughout	ADP
ijtc-1835	70	27	central	central	ADJ
ijtc-1835	70	28	kalimantan	kalimantan	PROPN
ijtc-1835	70	29	,	,	PUNCT
ijtc-1835	70	30	comprising	comprise	VERB
ijtc-1835	70	31	a	a	DET
ijtc-1835	70	32	total	total	NOUN
ijtc-1835	70	33	of	of	ADP
ijtc-1835	70	34	13	13	NUM
ijtc-1835	70	35	work	work	NOUN
ijtc-1835	70	36	units.the	units.the	DET
ijtc-1835	70	37	research	research	NOUN
ijtc-1835	70	38	sample	sample	NOUN
ijtc-1835	70	39	comprises	comprise	VERB
ijtc-1835	70	40	individuals	individual	NOUN
ijtc-1835	70	41	who	who	PRON
ijtc-1835	70	42	serve	serve	VERB
ijtc-1835	70	43	as	as	ADP
ijtc-1835	70	44	respondents	respondent	NOUN
ijtc-1835	70	45	representing	represent	VERB
ijtc-1835	70	46	the	the	DET
ijtc-1835	70	47	population	population	NOUN
ijtc-1835	70	48	of	of	ADP
ijtc-1835	70	49	each	each	DET
ijtc-1835	70	50	religious	religious	ADJ
ijtc-1835	70	51	court	court	NOUN
ijtc-1835	70	52	.	.	PUNCT
ijtc-1835	71	1	the	the	DET
ijtc-1835	71	2	sampling	sample	VERB
ijtc-1835	71	3	criteria	criterion	NOUN
ijtc-1835	71	4	included	include	VERB
ijtc-1835	71	5	employees	employee	NOUN
ijtc-1835	71	6	who	who	PRON
ijtc-1835	71	7	play	play	VERB
ijtc-1835	71	8	a	a	DET
ijtc-1835	71	9	role	role	NOUN
ijtc-1835	71	10	in	in	ADP
ijtc-1835	71	11	budget	budget	NOUN
ijtc-1835	71	12	planning	planning	NOUN
ijtc-1835	71	13	,	,	PUNCT
ijtc-1835	71	14	execution	execution	NOUN
ijtc-1835	71	15	,	,	PUNCT
ijtc-1835	71	16	and	and	CCONJ
ijtc-1835	71	17	accountability	accountability	NOUN
ijtc-1835	71	18	,	,	PUNCT
ijtc-1835	71	19	were	be	AUX
ijtc-1835	71	20	willing	willing	ADJ
ijtc-1835	71	21	participants	participant	NOUN
ijtc-1835	71	22	,	,	PUNCT
ijtc-1835	71	23	and	and	CCONJ
ijtc-1835	71	24	completely	completely	ADV
ijtc-1835	71	25	filled	fill	VERB
ijtc-1835	71	26	out	out	ADP
ijtc-1835	71	27	the	the	DET
ijtc-1835	71	28	questionnaire	questionnaire	NOUN
ijtc-1835	71	29	.	.	PUNCT
ijtc-1835	72	1	the	the	DET
ijtc-1835	72	2	total	total	ADJ
ijtc-1835	72	3	number	number	NOUN
ijtc-1835	72	4	of	of	ADP
ijtc-1835	72	5	respondents	respondent	NOUN
ijtc-1835	72	6	in	in	ADP
ijtc-1835	72	7	this	this	DET
ijtc-1835	72	8	study	study	NOUN
ijtc-1835	72	9	is	be	AUX
ijtc-1835	72	10	83	83	NUM
ijtc-1835	72	11	people	people	NOUN
ijtc-1835	72	12	.	.	PUNCT
ijtc-1835	73	1	the	the	DET
ijtc-1835	73	2	unit	unit	NOUN
ijtc-1835	73	3	of	of	ADP
ijtc-1835	73	4	data	datum	NOUN
ijtc-1835	73	5	analysis	analysis	NOUN
ijtc-1835	73	6	is	be	AUX
ijtc-1835	73	7	individuals	individual	NOUN
ijtc-1835	73	8	or	or	CCONJ
ijtc-1835	73	9	work	work	NOUN
ijtc-1835	73	10	units	unit	NOUN
ijtc-1835	73	11	directly	directly	ADV
ijtc-1835	73	12	involved	involve	VERB
ijtc-1835	73	13	in	in	ADP
ijtc-1835	73	14	the	the	DET
ijtc-1835	73	15	process	process	NOUN
ijtc-1835	73	16	of	of	ADP
ijtc-1835	73	17	preparing	prepare	VERB
ijtc-1835	73	18	financial	financial	ADJ
ijtc-1835	73	19	reports	report	NOUN
ijtc-1835	73	20	,	,	PUNCT
ijtc-1835	73	21	including	include	VERB
ijtc-1835	73	22	budget	budget	NOUN
ijtc-1835	73	23	user	user	NOUN
ijtc-1835	73	24	authorities	authority	NOUN
ijtc-1835	73	25	(	(	PUNCT
ijtc-1835	73	26	kpa	kpa	PROPN
ijtc-1835	73	27	)	)	PUNCT
ijtc-1835	73	28	,	,	PUNCT
ijtc-1835	73	29	commitment	commitment	NOUN
ijtc-1835	73	30	making	make	VERB
ijtc-1835	73	31	officials	official	NOUN
ijtc-1835	73	32	(	(	PUNCT
ijtc-1835	73	33	ppk	ppk	NOUN
ijtc-1835	73	34	)	)	PUNCT
ijtc-1835	73	35	,	,	PUNCT
ijtc-1835	73	36	payment	payment	NOUN
ijtc-1835	73	37	order	order	NOUN
ijtc-1835	73	38	signing	signing	NOUN
ijtc-1835	73	39	officials	official	NOUN
ijtc-1835	73	40	(	(	PUNCT
ijtc-1835	73	41	ppspm	ppspm	PROPN
ijtc-1835	73	42	)	)	PUNCT
ijtc-1835	73	43	,	,	PUNCT
ijtc-1835	73	44	expenditure	expenditure	NOUN
ijtc-1835	73	45	treasurers	treasurer	NOUN
ijtc-1835	73	46	,	,	PUNCT
ijtc-1835	73	47	revenue	revenue	NOUN
ijtc-1835	73	48	treasurers	treasurer	NOUN
ijtc-1835	73	49	,	,	PUNCT
ijtc-1835	73	50	and	and	CCONJ
ijtc-1835	73	51	financial	financial	ADJ
ijtc-1835	73	52	management	management	NOUN
ijtc-1835	73	53	staff	staff	NOUN
ijtc-1835	73	54	.	.	PUNCT
ijtc-1835	74	1	the	the	DET
ijtc-1835	74	2	data	datum	NOUN
ijtc-1835	74	3	collected	collect	VERB
ijtc-1835	74	4	through	through	ADP
ijtc-1835	74	5	questionnaires	questionnaire	NOUN
ijtc-1835	74	6	were	be	AUX
ijtc-1835	74	7	tested	test	VERB
ijtc-1835	74	8	for	for	ADP
ijtc-1835	74	9	validity	validity	NOUN
ijtc-1835	74	10	and	and	CCONJ
ijtc-1835	74	11	reliability	reliability	NOUN
ijtc-1835	74	12	.	.	PUNCT
ijtc-1835	75	1	data	datum	NOUN
ijtc-1835	75	2	analysis	analysis	NOUN
ijtc-1835	75	3	included	include	VERB
ijtc-1835	75	4	descriptive	descriptive	ADJ
ijtc-1835	75	5	and	and	CCONJ
ijtc-1835	75	6	inferential	inferential	ADJ
ijtc-1835	75	7	statistics	statistic	NOUN
ijtc-1835	75	8	.	.	PUNCT
ijtc-1835	76	1	before	before	ADP
ijtc-1835	76	2	hypothesis	hypothesis	NOUN
ijtc-1835	76	3	testing	testing	NOUN
ijtc-1835	76	4	,	,	PUNCT
ijtc-1835	76	5	classical	classical	ADJ
ijtc-1835	76	6	assumption	assumption	NOUN
ijtc-1835	76	7	tests	test	NOUN
ijtc-1835	76	8	(	(	PUNCT
ijtc-1835	76	9	normality	normality	NOUN
ijtc-1835	76	10	,	,	PUNCT
ijtc-1835	76	11	multicollinearity	multicollinearity	NOUN
ijtc-1835	76	12	,	,	PUNCT
ijtc-1835	76	13	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1835	76	14	,	,	PUNCT
ijtc-1835	76	15	and	and	CCONJ
ijtc-1835	76	16	autocorrelation	autocorrelation	NOUN
ijtc-1835	76	17	)	)	PUNCT
ijtc-1835	76	18	were	be	AUX
ijtc-1835	76	19	performed	perform	VERB
ijtc-1835	76	20	to	to	PART
ijtc-1835	76	21	ensure	ensure	VERB
ijtc-1835	76	22	the	the	DET
ijtc-1835	76	23	regression	regression	NOUN
ijtc-1835	76	24	model	model	NOUN
ijtc-1835	76	25	met	meet	VERB
ijtc-1835	76	26	the	the	DET
ijtc-1835	76	27	requirements	requirement	NOUN
ijtc-1835	76	28	,	,	PUNCT
ijtc-1835	76	29	with	with	ADP
ijtc-1835	76	30	multiple	multiple	ADJ
ijtc-1835	76	31	linear	linear	ADJ
ijtc-1835	76	32	regression	regression	NOUN
ijtc-1835	76	33	being	be	AUX
ijtc-1835	76	34	the	the	DET
ijtc-1835	76	35	main	main	ADJ
ijtc-1835	76	36	data	datum	NOUN
ijtc-1835	76	37	analysis	analysis	NOUN
ijtc-1835	76	38	technique	technique	NOUN
ijtc-1835	76	39	used	use	VERB
ijtc-1835	76	40	.	.	PUNCT
ijtc-1835	77	1	the	the	DET
ijtc-1835	77	2	primary	primary	ADJ
ijtc-1835	77	3	data	data	NOUN
ijtc-1835	77	4	collection	collection	NOUN
ijtc-1835	77	5	technique	technique	NOUN
ijtc-1835	77	6	employed	employ	VERB
ijtc-1835	77	7	in	in	ADP
ijtc-1835	77	8	this	this	DET
ijtc-1835	77	9	study	study	NOUN
ijtc-1835	77	10	was	be	AUX
ijtc-1835	77	11	the	the	DET
ijtc-1835	77	12	distribution	distribution	NOUN
ijtc-1835	77	13	of	of	ADP
ijtc-1835	77	14	questionnaires	questionnaire	NOUN
ijtc-1835	77	15	to	to	ADP
ijtc-1835	77	16	respondents	respondent	NOUN
ijtc-1835	77	17	involved	involve	VERB
ijtc-1835	77	18	in	in	ADP
ijtc-1835	77	19	the	the	DET
ijtc-1835	77	20	preparation	preparation	NOUN
ijtc-1835	77	21	of	of	ADP
ijtc-1835	77	22	financial	financial	ADJ
ijtc-1835	77	23	reports	report	NOUN
ijtc-1835	77	24	in	in	ADP
ijtc-1835	77	25	all	all	DET
ijtc-1835	77	26	religious	religious	ADJ
ijtc-1835	77	27	courts	court	NOUN
ijtc-1835	77	28	in	in	ADP
ijtc-1835	77	29	central	central	ADJ
ijtc-1835	77	30	kalimantan	kalimantan	PROPN
ijtc-1835	77	31	.	.	PUNCT
ijtc-1835	78	1	data	datum	NOUN
ijtc-1835	78	2	analysis	analysis	NOUN
ijtc-1835	78	3	involved	involve	VERB
ijtc-1835	78	4	both	both	CCONJ
ijtc-1835	78	5	descriptive	descriptive	ADJ
ijtc-1835	78	6	and	and	CCONJ
ijtc-1835	78	7	inferential	inferential	ADJ
ijtc-1835	78	8	statistics	statistic	NOUN
ijtc-1835	78	9	.	.	PUNCT
ijtc-1835	79	1	before	before	ADP
ijtc-1835	79	2	hypothesis	hypothesis	NOUN
ijtc-1835	79	3	testing	testing	NOUN
ijtc-1835	79	4	,	,	PUNCT
ijtc-1835	79	5	classical	classical	ADJ
ijtc-1835	79	6	assumption	assumption	NOUN
ijtc-1835	79	7	tests	test	NOUN
ijtc-1835	79	8	were	be	AUX
ijtc-1835	79	9	performed	perform	VERB
ijtc-1835	79	10	to	to	PART
ijtc-1835	79	11	ensure	ensure	VERB
ijtc-1835	79	12	the	the	DET
ijtc-1835	79	13	regression	regression	NOUN
ijtc-1835	79	14	model	model	NOUN
ijtc-1835	79	15	met	meet	VERB
ijtc-1835	79	16	the	the	DET
ijtc-1835	79	17	necessary	necessary	ADJ
ijtc-1835	79	18	statistical	statistical	ADJ
ijtc-1835	79	19	requirements	requirement	NOUN
ijtc-1835	79	20	.	.	PUNCT
ijtc-1835	80	1	multiple	multiple	ADJ
ijtc-1835	80	2	linear	linear	PROPN
ijtc-1835	80	3	regression	regression	NOUN
ijtc-1835	80	4	was	be	AUX
ijtc-1835	80	5	the	the	DET
ijtc-1835	80	6	main	main	ADJ
ijtc-1835	80	7	data	datum	NOUN
ijtc-1835	80	8	analysis	analysis	NOUN
ijtc-1835	80	9	technique	technique	NOUN
ijtc-1835	80	10	used	use	VERB
ijtc-1835	80	11	to	to	PART
ijtc-1835	80	12	test	test	VERB
ijtc-1835	80	13	the	the	DET
ijtc-1835	80	14	hypothesis	hypothesis	NOUN
ijtc-1835	80	15	of	of	ADP
ijtc-1835	80	16	the	the	DET
ijtc-1835	80	17	partial	partial	ADJ
ijtc-1835	80	18	and	and	CCONJ
ijtc-1835	80	19	simultaneous	simultaneous	ADJ
ijtc-1835	80	20	influence	influence	NOUN
ijtc-1835	80	21	of	of	ADP
ijtc-1835	80	22	independent	independent	ADJ
ijtc-1835	80	23	variables	variable	NOUN
ijtc-1835	80	24	on	on	ADP
ijtc-1835	80	25	the	the	DET
ijtc-1835	80	26	dependent	dependent	ADJ
ijtc-1835	80	27	variable	variable	NOUN
ijtc-1835	80	28	.	.	PUNCT
ijtc-1835	81	1	the	the	DET
ijtc-1835	81	2	statistical	statistical	ADJ
ijtc-1835	81	3	analysis	analysis	NOUN
ijtc-1835	81	4	was	be	AUX
ijtc-1835	81	5	performed	perform	VERB
ijtc-1835	81	6	using	use	VERB
ijtc-1835	81	7	spss	spss	PROPN
ijtc-1835	81	8	25	25	NUM
ijtc-1835	81	9	software	software	NOUN
ijtc-1835	81	10	.	.	PUNCT
ijtc-1835	82	1	result	result	NOUN
ijtc-1835	82	2	and	and	CCONJ
ijtc-1835	82	3	discussion	discussion	VERB
ijtc-1835	82	4	the	the	DET
ijtc-1835	82	5	findings	finding	NOUN
ijtc-1835	82	6	of	of	ADP
ijtc-1835	82	7	this	this	DET
ijtc-1835	82	8	thesis	thesis	NOUN
ijtc-1835	82	9	research	research	NOUN
ijtc-1835	82	10	demonstrate	demonstrate	VERB
ijtc-1835	82	11	a	a	DET
ijtc-1835	82	12	significant	significant	ADJ
ijtc-1835	82	13	influence	influence	NOUN
ijtc-1835	82	14	of	of	ADP
ijtc-1835	82	15	the	the	DET
ijtc-1835	82	16	internal	internal	ADJ
ijtc-1835	82	17	control	control	NOUN
ijtc-1835	82	18	system	system	NOUN
ijtc-1835	82	19	,	,	PUNCT
ijtc-1835	82	20	human	human	ADJ
ijtc-1835	82	21	resource	resource	NOUN
ijtc-1835	82	22	quality	quality	NOUN
ijtc-1835	82	23	,	,	PUNCT
ijtc-1835	82	24	utilization	utilization	NOUN
ijtc-1835	82	25	of	of	ADP
ijtc-1835	82	26	information	information	NOUN
ijtc-1835	82	27	technology	technology	NOUN
ijtc-1835	82	28	,	,	PUNCT
ijtc-1835	82	29	and	and	CCONJ
ijtc-1835	82	30	the	the	DET
ijtc-1835	82	31	implementation	implementation	NOUN
ijtc-1835	82	32	of	of	ADP
ijtc-1835	82	33	accrual	accrual	ADJ
ijtc-1835	82	34	-	-	PUNCT
ijtc-1835	82	35	based	base	VERB
ijtc-1835	82	36	government	government	NOUN
ijtc-1835	82	37	accounting	accounting	NOUN
ijtc-1835	82	38	standards	standard	NOUN
ijtc-1835	82	39	on	on	ADP
ijtc-1835	82	40	the	the	DET
ijtc-1835	82	41	quality	quality	NOUN
ijtc-1835	82	42	of	of	ADP
ijtc-1835	82	43	financial	financial	ADJ
ijtc-1835	82	44	reports	report	NOUN
ijtc-1835	82	45	of	of	ADP
ijtc-1835	82	46	religious	religious	ADJ
ijtc-1835	82	47	courts	court	NOUN
ijtc-1835	82	48	throughout	throughout	ADP
ijtc-1835	82	49	central	central	ADJ
ijtc-1835	82	50	kalimantan	kalimantan	PROPN
ijtc-1835	82	51	.	.	PUNCT
ijtc-1835	83	1	statistical	statistical	ADJ
ijtc-1835	83	2	analysis	analysis	NOUN
ijtc-1835	83	3	using	use	VERB
ijtc-1835	83	4	multiple	multiple	ADJ
ijtc-1835	83	5	linear	linear	ADJ
ijtc-1835	83	6	regression	regression	NOUN
ijtc-1835	83	7	revealed	reveal	VERB
ijtc-1835	83	8	that	that	SCONJ
ijtc-1835	83	9	these	these	DET
ijtc-1835	83	10	four	four	NUM
ijtc-1835	83	11	independent	independent	ADJ
ijtc-1835	83	12	variables	variable	NOUN
ijtc-1835	83	13	collectively	collectively	ADV
ijtc-1835	83	14	contribute	contribute	VERB
ijtc-1835	83	15	substantially	substantially	ADV
ijtc-1835	83	16	to	to	ADP
ijtc-1835	83	17	the	the	DET
ijtc-1835	83	18	variation	variation	NOUN
ijtc-1835	83	19	in	in	ADP
ijtc-1835	83	20	financial	financial	ADJ
ijtc-1835	83	21	report	report	NOUN
ijtc-1835	83	22	quality	quality	NOUN
ijtc-1835	83	23	,	,	PUNCT
ijtc-1835	83	24	evidenced	evidence	VERB
ijtc-1835	83	25	by	by	ADP
ijtc-1835	83	26	a	a	DET
ijtc-1835	83	27	coefficient	coefficient	NOUN
ijtc-1835	83	28	of	of	ADP
ijtc-1835	83	29	determination	determination	NOUN
ijtc-1835	83	30	(	(	PUNCT
ijtc-1835	83	31	r²	r²	NOUN
ijtc-1835	83	32	)	)	PUNCT
ijtc-1835	83	33	value	value	NOUN
ijtc-1835	83	34	of	of	ADP
ijtc-1835	83	35	76.8	76.8	NUM
ijtc-1835	83	36	%	%	NOUN
ijtc-1835	83	37	.	.	PUNCT
ijtc-1835	84	1	the	the	DET
ijtc-1835	84	2	regression	regression	NOUN
ijtc-1835	84	3	results	result	NOUN
ijtc-1835	84	4	show	show	VERB
ijtc-1835	84	5	that	that	SCONJ
ijtc-1835	84	6	spi	spi	PROPN
ijtc-1835	84	7	has	have	VERB
ijtc-1835	84	8	the	the	DET
ijtc-1835	84	9	most	most	ADV
ijtc-1835	84	10	dominant	dominant	ADJ
ijtc-1835	84	11	influence	influence	NOUN
ijtc-1835	84	12	(	(	PUNCT
ijtc-1835	84	13	β=0.327	β=0.327	NUM
ijtc-1835	84	14	,	,	PUNCT
ijtc-1835	84	15	p=0.001	p=0.001	NUM
ijtc-1835	84	16	)	)	PUNCT
ijtc-1835	84	17	,	,	PUNCT
ijtc-1835	84	18	followed	follow	VERB
ijtc-1835	84	19	by	by	ADP
ijtc-1835	84	20	sap	sap	PROPN
ijtc-1835	84	21	accrual	accrual	ADJ
ijtc-1835	84	22	(	(	PUNCT
ijtc-1835	84	23	β=0.264	β=0.264	NUM
ijtc-1835	84	24	,	,	PUNCT
ijtc-1835	84	25	p=0.003	p=0.003	NOUN
ijtc-1835	84	26	)	)	PUNCT
ijtc-1835	84	27	,	,	PUNCT
ijtc-1835	84	28	hr	hr	NOUN
ijtc-1835	84	29	(	(	PUNCT
ijtc-1835	84	30	β=0.251	β=0.251	NOUN
ijtc-1835	84	31	,	,	PUNCT
ijtc-1835	84	32	p=0.005	p=0.005	X
ijtc-1835	84	33	)	)	PUNCT
ijtc-1835	84	34	,	,	PUNCT
ijtc-1835	84	35	and	and	CCONJ
ijtc-1835	84	36	it	it	PRON
ijtc-1835	84	37	(	(	PUNCT
ijtc-1835	84	38	β=0.236,p=0.007	β=0.236,p=0.007	PUNCT
ijtc-1835	84	39	)	)	PUNCT
ijtc-1835	84	40	on	on	ADP
ijtc-1835	84	41	the	the	DET
ijtc-1835	84	42	quality	quality	NOUN
ijtc-1835	84	43	of	of	ADP
ijtc-1835	84	44	financial	financial	ADJ
ijtc-1835	84	45	reportsindividually	reportsindividually	ADV
ijtc-1835	84	46	,	,	PUNCT
ijtc-1835	84	47	the	the	DET
ijtc-1835	84	48	internal	internal	ADJ
ijtc-1835	84	49	control	control	NOUN
ijtc-1835	84	50	system	system	NOUN
ijtc-1835	84	51	exhibited	exhibit	VERB
ijtc-1835	84	52	the	the	DET
ijtc-1835	84	53	most	most	ADV
ijtc-1835	84	54	dominant	dominant	ADJ
ijtc-1835	84	55	influence	influence	NOUN
ijtc-1835	84	56	with	with	ADP
ijtc-1835	84	57	a	a	DET
ijtc-1835	84	58	regression	regression	NOUN
ijtc-1835	84	59	coefficient	coefficient	NOUN
ijtc-1835	84	60	of	of	ADP
ijtc-1835	84	61	0.42	0.42	NUM
ijtc-1835	84	62	,	,	PUNCT
ijtc-1835	84	63	consistent	consistent	ADJ
ijtc-1835	84	64	with	with	ADP
ijtc-1835	84	65	prior	prior	ADJ
ijtc-1835	84	66	research	research	NOUN
ijtc-1835	84	67	highlighting	highlight	VERB
ijtc-1835	84	68	its	its	PRON
ijtc-1835	84	69	critical	critical	ADJ
ijtc-1835	84	70	role	role	NOUN
ijtc-1835	84	71	in	in	ADP
ijtc-1835	84	72	financial	financial	ADJ
ijtc-1835	84	73	reporting	reporting	NOUN
ijtc-1835	84	74	integrity	integrity	NOUN
ijtc-1835	84	75	(	(	PUNCT
ijtc-1835	84	76	puspita	puspita	PROPN
ijtc-1835	84	77	et	et	PROPN
ijtc-1835	84	78	al	al	PROPN
ijtc-1835	84	79	.	.	PROPN
ijtc-1835	84	80	,	,	PUNCT
ijtc-1835	84	81	2021	2021	NUM
ijtc-1835	84	82	)	)	PUNCT
ijtc-1835	84	83	.	.	PUNCT
ijtc-1835	85	1	human	human	ADJ
ijtc-1835	85	2	resource	resource	NOUN
ijtc-1835	85	3	quality	quality	NOUN
ijtc-1835	85	4	followed	follow	VERB
ijtc-1835	85	5	with	with	ADP
ijtc-1835	85	6	a	a	DET
ijtc-1835	85	7	coefficient	coefficient	NOUN
ijtc-1835	85	8	of	of	ADP
ijtc-1835	85	9	0.38	0.38	NUM
ijtc-1835	85	10	,	,	PUNCT
ijtc-1835	85	11	reinforcing	reinforce	VERB
ijtc-1835	85	12	the	the	DET
ijtc-1835	85	13	importance	importance	NOUN
ijtc-1835	85	14	of	of	ADP
ijtc-1835	85	15	competent	competent	ADJ
ijtc-1835	85	16	personnel	personnel	NOUN
ijtc-1835	85	17	in	in	ADP
ijtc-1835	85	18	producing	produce	VERB
ijtc-1835	85	19	high	high	ADJ
ijtc-1835	85	20	-	-	PUNCT
ijtc-1835	85	21	quality	quality	NOUN
ijtc-1835	85	22	financial	financial	ADJ
ijtc-1835	85	23	reports	report	NOUN
ijtc-1835	85	24	,	,	PUNCT
ijtc-1835	85	25	as	as	SCONJ
ijtc-1835	85	26	supported	support	VERB
ijtc-1835	85	27	by	by	ADP
ijtc-1835	85	28	recent	recent	ADJ
ijtc-1835	85	29	studies	study	NOUN
ijtc-1835	85	30	(	(	PUNCT
ijtc-1835	85	31	shanti	shanti	PROPN
ijtc-1835	85	32	et	et	PROPN
ijtc-1835	85	33	al	al	PROPN
ijtc-1835	85	34	.	.	PROPN
ijtc-1835	85	35	,	,	PUNCT
ijtc-1835	85	36	2024	2024	NUM
ijtc-1835	85	37	;	;	PUNCT
ijtc-1835	85	38	ternalemta	ternalemta	NOUN
ijtc-1835	85	39	et	et	PROPN
ijtc-1835	85	40	al	al	PROPN
ijtc-1835	85	41	.	.	PROPN
ijtc-1835	85	42	,	,	PUNCT
ijtc-1835	85	43	2021	2021	NUM
ijtc-1835	85	44	)	)	PUNCT
ijtc-1835	85	45	.	.	PUNCT
ijtc-1835	86	1	the	the	DET
ijtc-1835	86	2	implementation	implementation	NOUN
ijtc-1835	86	3	of	of	ADP
ijtc-1835	86	4	accrual	accrual	ADJ
ijtc-1835	86	5	-	-	PUNCT
ijtc-1835	86	6	based	base	VERB
ijtc-1835	86	7	government	government	NOUN
ijtc-1835	86	8	accounting	accounting	NOUN
ijtc-1835	86	9	standards	standard	NOUN
ijtc-1835	86	10	had	have	VERB
ijtc-1835	86	11	a	a	DET
ijtc-1835	86	12	coefficient	coefficient	NOUN
ijtc-1835	86	13	of	of	ADP
ijtc-1835	86	14	0.31	0.31	NUM
ijtc-1835	86	15	,	,	PUNCT
ijtc-1835	86	16	while	while	SCONJ
ijtc-1835	86	17	the	the	DET
ijtc-1835	86	18	utilization	utilization	NOUN
ijtc-1835	86	19	of	of	ADP
ijtc-1835	86	20	information	information	NOUN
ijtc-1835	86	21	technology	technology	NOUN
ijtc-1835	86	22	showed	show	VERB
ijtc-1835	86	23	a	a	DET
ijtc-1835	86	24	coefficient	coefficient	NOUN
ijtc-1835	86	25	of	of	ADP
ijtc-1835	86	26	0.27	0.27	NUM
ijtc-1835	86	27	.	.	PUNCT
ijtc-1835	87	1	all	all	DET
ijtc-1835	87	2	variables	variable	NOUN
ijtc-1835	87	3	demonstrated	demonstrate	VERB
ijtc-1835	87	4	a	a	DET
ijtc-1835	87	5	positive	positive	ADJ
ijtc-1835	87	6	directional	directional	ADJ
ijtc-1835	87	7	relationship	relationship	NOUN
ijtc-1835	87	8	,	,	PUNCT
ijtc-1835	87	9	indicating	indicate	VERB
ijtc-1835	87	10	that	that	SCONJ
ijtc-1835	87	11	an	an	DET
ijtc-1835	87	12	enhancement	enhancement	NOUN
ijtc-1835	87	13	in	in	ADP
ijtc-1835	87	14	each	each	DET
ijtc-1835	87	15	independent	independent	ADJ
ijtc-1835	87	16	variable	variable	NOUN
ijtc-1835	87	17	correlates	correlate	VERB
ijtc-1835	87	18	with	with	ADP
ijtc-1835	87	19	an	an	DET
ijtc-1835	87	20	improvement	improvement	NOUN
ijtc-1835	87	21	in	in	ADP
ijtc-1835	87	22	the	the	DET
ijtc-1835	87	23	quality	quality	NOUN
ijtc-1835	87	24	of	of	ADP
ijtc-1835	87	25	financial	financial	ADJ
ijtc-1835	87	26	reports	report	NOUN
ijtc-1835	87	27	.	.	PUNCT
ijtc-1835	88	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1835	88	2	influence	influence	NOUN
ijtc-1835	88	3	of	of	ADP
ijtc-1835	88	4	internal	internal	ADJ
ijtc-1835	88	5	controls	control	NOUN
ijtc-1835	88	6	,	,	PUNCT
ijtc-1835	88	7	hr	hr	NOUN
ijtc-1835	88	8	quality	quality	NOUN
ijtc-1835	88	9	,	,	PUNCT
ijtc-1835	88	10	it	it	PRON
ijtc-1835	88	11	,	,	PUNCT
ijtc-1835	88	12	and	and	CCONJ
ijtc-1835	88	13	accrual	accrual	ADJ
ijtc-1835	88	14	accounting	accounting	NOUN
ijtc-1835	88	15	on	on	ADP
ijtc-1835	88	16	financial	financial	ADJ
ijtc-1835	88	17	report	report	NOUN
ijtc-1835	88	18	quality	quality	NOUN
ijtc-1835	88	19	in	in	ADP
ijtc-1835	88	20	central	central	ADJ
ijtc-1835	88	21	kalimantan	kalimantan	PROPN
ijtc-1835	88	22	's	's	PART
ijtc-1835	88	23	religious	religious	ADJ
ijtc-1835	88	24	courts	court	NOUN
ijtc-1835	88	25	.	.	PUNCT
ijtc-1835	89	1	sosilawati	sosilawati	PROPN
ijtc-1835	89	2	,	,	PUNCT
ijtc-1835	89	3	kadir	kadir	PROPN
ijtc-1835	89	4	and	and	CCONJ
ijtc-1835	89	5	sarwani	sarwani	VERB
ijtc-1835	89	6	6	6	NUM
ijtc-1835	89	7	|	|	ADV
ijtc-1835	89	8	ilomata	ilomata	PROPN
ijtc-1835	89	9	international	international	ADJ
ijtc-1835	89	10	journal	journal	NOUN
ijtc-1835	89	11	of	of	ADP
ijtc-1835	89	12	tax	tax	PROPN
ijtc-1835	89	13	&	&	CCONJ
ijtc-1835	89	14	accounting	accounting	PROPN
ijtc-1835	89	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1835	89	16	the	the	DET
ijtc-1835	89	17	results	result	NOUN
ijtc-1835	89	18	of	of	ADP
ijtc-1835	89	19	this	this	DET
ijtc-1835	89	20	thesis	thesis	NOUN
ijtc-1835	89	21	research	research	NOUN
ijtc-1835	89	22	show	show	VERB
ijtc-1835	89	23	that	that	SCONJ
ijtc-1835	89	24	there	there	PRON
ijtc-1835	89	25	is	be	VERB
ijtc-1835	89	26	a	a	DET
ijtc-1835	89	27	significant	significant	ADJ
ijtc-1835	89	28	influence	influence	NOUN
ijtc-1835	89	29	between	between	ADP
ijtc-1835	89	30	the	the	DET
ijtc-1835	89	31	internal	internal	ADJ
ijtc-1835	89	32	control	control	NOUN
ijtc-1835	89	33	system	system	NOUN
ijtc-1835	89	34	,	,	PUNCT
ijtc-1835	89	35	human	human	ADJ
ijtc-1835	89	36	resource	resource	NOUN
ijtc-1835	89	37	quality	quality	NOUN
ijtc-1835	89	38	,	,	PUNCT
ijtc-1835	89	39	utilization	utilization	NOUN
ijtc-1835	89	40	of	of	ADP
ijtc-1835	89	41	information	information	NOUN
ijtc-1835	89	42	technology	technology	NOUN
ijtc-1835	89	43	,	,	PUNCT
ijtc-1835	89	44	and	and	CCONJ
ijtc-1835	89	45	the	the	DET
ijtc-1835	89	46	implementation	implementation	NOUN
ijtc-1835	89	47	of	of	ADP
ijtc-1835	89	48	accrual	accrual	ADJ
ijtc-1835	89	49	-	-	PUNCT
ijtc-1835	89	50	based	base	VERB
ijtc-1835	89	51	government	government	NOUN
ijtc-1835	89	52	accounting	accounting	NOUN
ijtc-1835	89	53	standards	standard	NOUN
ijtc-1835	89	54	on	on	ADP
ijtc-1835	89	55	the	the	DET
ijtc-1835	89	56	quality	quality	NOUN
ijtc-1835	89	57	of	of	ADP
ijtc-1835	89	58	financial	financial	ADJ
ijtc-1835	89	59	reports	report	NOUN
ijtc-1835	89	60	of	of	ADP
ijtc-1835	89	61	religious	religious	ADJ
ijtc-1835	89	62	courts	court	NOUN
ijtc-1835	89	63	throughout	throughout	ADP
ijtc-1835	89	64	central	central	ADJ
ijtc-1835	89	65	kalimantan	kalimantan	PROPN
ijtc-1835	89	66	.	.	PUNCT
ijtc-1835	90	1	based	base	VERB
ijtc-1835	90	2	on	on	ADP
ijtc-1835	90	3	statistical	statistical	ADJ
ijtc-1835	90	4	analysis	analysis	NOUN
ijtc-1835	90	5	using	use	VERB
ijtc-1835	90	6	multiple	multiple	ADJ
ijtc-1835	90	7	linear	linear	ADJ
ijtc-1835	90	8	regression	regression	NOUN
ijtc-1835	90	9	,	,	PUNCT
ijtc-1835	90	10	these	these	DET
ijtc-1835	90	11	four	four	NUM
ijtc-1835	90	12	independent	independent	ADJ
ijtc-1835	90	13	variables	variable	NOUN
ijtc-1835	90	14	simultaneously	simultaneously	ADV
ijtc-1835	90	15	make	make	VERB
ijtc-1835	90	16	a	a	DET
ijtc-1835	90	17	substantial	substantial	ADJ
ijtc-1835	90	18	contribution	contribution	NOUN
ijtc-1835	90	19	to	to	ADP
ijtc-1835	90	20	the	the	DET
ijtc-1835	90	21	variation	variation	NOUN
ijtc-1835	90	22	in	in	ADP
ijtc-1835	90	23	financial	financial	ADJ
ijtc-1835	90	24	report	report	NOUN
ijtc-1835	90	25	quality	quality	NOUN
ijtc-1835	90	26	with	with	ADP
ijtc-1835	90	27	a	a	DET
ijtc-1835	90	28	coefficient	coefficient	NOUN
ijtc-1835	90	29	of	of	ADP
ijtc-1835	90	30	determination	determination	NOUN
ijtc-1835	90	31	(	(	PUNCT
ijtc-1835	90	32	r²	r²	NOUN
ijtc-1835	90	33	)	)	PUNCT
ijtc-1835	90	34	value	value	NOUN
ijtc-1835	90	35	of	of	ADP
ijtc-1835	90	36	76.8	76.8	NUM
ijtc-1835	90	37	%	%	NOUN
ijtc-1835	90	38	.	.	PUNCT
ijtc-1835	91	1	partially	partially	ADV
ijtc-1835	91	2	,	,	PUNCT
ijtc-1835	91	3	the	the	DET
ijtc-1835	91	4	internal	internal	ADJ
ijtc-1835	91	5	control	control	NOUN
ijtc-1835	91	6	system	system	NOUN
ijtc-1835	91	7	has	have	VERB
ijtc-1835	91	8	the	the	DET
ijtc-1835	91	9	most	most	ADV
ijtc-1835	91	10	dominant	dominant	ADJ
ijtc-1835	91	11	influence	influence	NOUN
ijtc-1835	91	12	with	with	ADP
ijtc-1835	91	13	a	a	DET
ijtc-1835	91	14	regression	regression	NOUN
ijtc-1835	91	15	coefficient	coefficient	NOUN
ijtc-1835	91	16	of	of	ADP
ijtc-1835	91	17	0.42	0.42	NUM
ijtc-1835	91	18	,	,	PUNCT
ijtc-1835	91	19	followed	follow	VERB
ijtc-1835	91	20	by	by	ADP
ijtc-1835	91	21	human	human	ADJ
ijtc-1835	91	22	resource	resource	NOUN
ijtc-1835	91	23	quality	quality	NOUN
ijtc-1835	91	24	(	(	PUNCT
ijtc-1835	91	25	0.38	0.38	NUM
ijtc-1835	91	26	)	)	PUNCT
ijtc-1835	91	27	,	,	PUNCT
ijtc-1835	91	28	implementation	implementation	NOUN
ijtc-1835	91	29	of	of	ADP
ijtc-1835	91	30	accrual	accrual	ADJ
ijtc-1835	91	31	-	-	PUNCT
ijtc-1835	91	32	based	base	VERB
ijtc-1835	91	33	government	government	NOUN
ijtc-1835	91	34	accounting	accounting	NOUN
ijtc-1835	91	35	standards	standard	NOUN
ijtc-1835	91	36	(	(	PUNCT
ijtc-1835	91	37	0.31	0.31	NUM
ijtc-1835	91	38	)	)	PUNCT
ijtc-1835	91	39	,	,	PUNCT
ijtc-1835	91	40	and	and	CCONJ
ijtc-1835	91	41	utilization	utilization	NOUN
ijtc-1835	91	42	of	of	ADP
ijtc-1835	91	43	information	information	NOUN
ijtc-1835	91	44	technology	technology	NOUN
ijtc-1835	91	45	(	(	PUNCT
ijtc-1835	91	46	0.27	0.27	NUM
ijtc-1835	91	47	)	)	PUNCT
ijtc-1835	91	48	.	.	PUNCT
ijtc-1835	92	1	all	all	DET
ijtc-1835	92	2	variables	variable	NOUN
ijtc-1835	92	3	show	show	VERB
ijtc-1835	92	4	a	a	DET
ijtc-1835	92	5	positive	positive	ADJ
ijtc-1835	92	6	relationship	relationship	NOUN
ijtc-1835	92	7	direction	direction	NOUN
ijtc-1835	92	8	,	,	PUNCT
ijtc-1835	92	9	indicating	indicate	VERB
ijtc-1835	92	10	that	that	SCONJ
ijtc-1835	92	11	an	an	DET
ijtc-1835	92	12	increase	increase	NOUN
ijtc-1835	92	13	in	in	ADP
ijtc-1835	92	14	each	each	DET
ijtc-1835	92	15	independent	independent	ADJ
ijtc-1835	92	16	variable	variable	NOUN
ijtc-1835	92	17	will	will	AUX
ijtc-1835	92	18	improve	improve	VERB
ijtc-1835	92	19	the	the	DET
ijtc-1835	92	20	quality	quality	NOUN
ijtc-1835	92	21	of	of	ADP
ijtc-1835	92	22	financial	financial	ADJ
ijtc-1835	92	23	reports	report	NOUN
ijtc-1835	92	24	.	.	PUNCT
ijtc-1835	93	1	the	the	DET
ijtc-1835	93	2	internal	internal	ADJ
ijtc-1835	93	3	control	control	NOUN
ijtc-1835	93	4	system	system	NOUN
ijtc-1835	93	5	in	in	ADP
ijtc-1835	93	6	the	the	DET
ijtc-1835	93	7	religious	religious	ADJ
ijtc-1835	93	8	courts	court	NOUN
ijtc-1835	93	9	throughout	throughout	ADP
ijtc-1835	93	10	central	central	ADJ
ijtc-1835	93	11	kalimantan	kalimantan	PROPN
ijtc-1835	93	12	showed	show	VERB
ijtc-1835	93	13	the	the	DET
ijtc-1835	93	14	most	most	ADV
ijtc-1835	93	15	dominant	dominant	ADJ
ijtc-1835	93	16	influence	influence	NOUN
ijtc-1835	93	17	on	on	ADP
ijtc-1835	93	18	the	the	DET
ijtc-1835	93	19	quality	quality	NOUN
ijtc-1835	93	20	of	of	ADP
ijtc-1835	93	21	financial	financial	ADJ
ijtc-1835	93	22	reports	report	NOUN
ijtc-1835	93	23	with	with	ADP
ijtc-1835	93	24	a	a	DET
ijtc-1835	93	25	regression	regression	NOUN
ijtc-1835	93	26	coefficient	coefficient	NOUN
ijtc-1835	93	27	of	of	ADP
ijtc-1835	93	28	0.42	0.42	NUM
ijtc-1835	93	29	.	.	PUNCT
ijtc-1835	94	1	the	the	DET
ijtc-1835	94	2	research	research	NOUN
ijtc-1835	94	3	results	result	NOUN
ijtc-1835	94	4	reveal	reveal	VERB
ijtc-1835	94	5	that	that	SCONJ
ijtc-1835	94	6	the	the	DET
ijtc-1835	94	7	control	control	NOUN
ijtc-1835	94	8	environment	environment	NOUN
ijtc-1835	94	9	is	be	AUX
ijtc-1835	94	10	quite	quite	ADV
ijtc-1835	94	11	good	good	ADJ
ijtc-1835	94	12	,	,	PUNCT
ijtc-1835	94	13	characterized	characterize	VERB
ijtc-1835	94	14	by	by	ADP
ijtc-1835	94	15	leadership	leadership	NOUN
ijtc-1835	94	16	commitment	commitment	NOUN
ijtc-1835	94	17	to	to	ADP
ijtc-1835	94	18	integrity	integrity	NOUN
ijtc-1835	94	19	and	and	CCONJ
ijtc-1835	94	20	ethical	ethical	ADJ
ijtc-1835	94	21	values	value	NOUN
ijtc-1835	94	22	and	and	CCONJ
ijtc-1835	94	23	a	a	DET
ijtc-1835	94	24	clear	clear	ADJ
ijtc-1835	94	25	organizational	organizational	ADJ
ijtc-1835	94	26	structure	structure	NOUN
ijtc-1835	94	27	(	(	PUNCT
ijtc-1835	94	28	indrananto	indrananto	NOUN
ijtc-1835	94	29	,	,	PUNCT
ijtc-1835	94	30	2012	2012	NUM
ijtc-1835	94	31	)	)	PUNCT
ijtc-1835	94	32	.	.	PUNCT
ijtc-1835	95	1	however	however	ADV
ijtc-1835	95	2	,	,	PUNCT
ijtc-1835	95	3	the	the	DET
ijtc-1835	95	4	risk	risk	NOUN
ijtc-1835	95	5	assessment	assessment	NOUN
ijtc-1835	95	6	component	component	NOUN
ijtc-1835	95	7	still	still	ADV
ijtc-1835	95	8	needs	need	VERB
ijtc-1835	95	9	improvement	improvement	NOUN
ijtc-1835	95	10	,	,	PUNCT
ijtc-1835	95	11	especially	especially	ADV
ijtc-1835	95	12	in	in	ADP
ijtc-1835	95	13	terms	term	NOUN
ijtc-1835	95	14	of	of	ADP
ijtc-1835	95	15	identifying	identify	VERB
ijtc-1835	95	16	and	and	CCONJ
ijtc-1835	95	17	analyzing	analyze	VERB
ijtc-1835	95	18	risks	risk	NOUN
ijtc-1835	95	19	related	relate	VERB
ijtc-1835	95	20	to	to	ADP
ijtc-1835	95	21	financial	financial	ADJ
ijtc-1835	95	22	report	report	NOUN
ijtc-1835	95	23	preparation	preparation	NOUN
ijtc-1835	95	24	.	.	PUNCT
ijtc-1835	96	1	control	control	NOUN
ijtc-1835	96	2	activities	activity	NOUN
ijtc-1835	96	3	have	have	AUX
ijtc-1835	96	4	been	be	AUX
ijtc-1835	96	5	implemented	implement	VERB
ijtc-1835	96	6	quite	quite	ADV
ijtc-1835	96	7	effectively	effectively	ADV
ijtc-1835	96	8	through	through	ADP
ijtc-1835	96	9	segregation	segregation	NOUN
ijtc-1835	96	10	of	of	ADP
ijtc-1835	96	11	duties	duty	NOUN
ijtc-1835	96	12	,	,	PUNCT
ijtc-1835	96	13	transaction	transaction	NOUN
ijtc-1835	96	14	authorization	authorization	NOUN
ijtc-1835	96	15	,	,	PUNCT
ijtc-1835	96	16	and	and	CCONJ
ijtc-1835	96	17	adequate	adequate	ADJ
ijtc-1835	96	18	documentation	documentation	NOUN
ijtc-1835	96	19	.	.	PUNCT
ijtc-1835	97	1	the	the	DET
ijtc-1835	97	2	information	information	NOUN
ijtc-1835	97	3	and	and	CCONJ
ijtc-1835	97	4	communication	communication	NOUN
ijtc-1835	97	5	components	component	NOUN
ijtc-1835	97	6	run	run	VERB
ijtc-1835	97	7	well	well	ADV
ijtc-1835	97	8	with	with	ADP
ijtc-1835	97	9	information	information	NOUN
ijtc-1835	97	10	systems	system	NOUN
ijtc-1835	97	11	that	that	PRON
ijtc-1835	97	12	support	support	VERB
ijtc-1835	97	13	the	the	DET
ijtc-1835	97	14	flow	flow	NOUN
ijtc-1835	97	15	of	of	ADP
ijtc-1835	97	16	financial	financial	ADJ
ijtc-1835	97	17	information	information	NOUN
ijtc-1835	97	18	,	,	PUNCT
ijtc-1835	97	19	but	but	CCONJ
ijtc-1835	97	20	in	in	ADP
ijtc-1835	97	21	the	the	DET
ijtc-1835	97	22	monitoring	monitoring	NOUN
ijtc-1835	97	23	component	component	NOUN
ijtc-1835	97	24	,	,	PUNCT
ijtc-1835	97	25	some	some	DET
ijtc-1835	97	26	weaknesses	weakness	NOUN
ijtc-1835	97	27	are	be	AUX
ijtc-1835	97	28	still	still	ADV
ijtc-1835	97	29	found	find	VERB
ijtc-1835	97	30	,	,	PUNCT
ijtc-1835	97	31	especially	especially	ADV
ijtc-1835	97	32	in	in	ADP
ijtc-1835	97	33	terms	term	NOUN
ijtc-1835	97	34	of	of	ADP
ijtc-1835	97	35	follow	follow	NOUN
ijtc-1835	97	36	-	-	PUNCT
ijtc-1835	97	37	up	up	NOUN
ijtc-1835	97	38	on	on	ADP
ijtc-1835	97	39	evaluation	evaluation	NOUN
ijtc-1835	97	40	results	result	NOUN
ijtc-1835	97	41	.	.	PUNCT
ijtc-1835	98	1	human	human	ADJ
ijtc-1835	98	2	resource	resource	NOUN
ijtc-1835	98	3	quality	quality	NOUN
ijtc-1835	98	4	ranks	rank	VERB
ijtc-1835	98	5	second	second	ADV
ijtc-1835	98	6	with	with	ADP
ijtc-1835	98	7	a	a	DET
ijtc-1835	98	8	regression	regression	NOUN
ijtc-1835	98	9	coefficient	coefficient	NOUN
ijtc-1835	98	10	of	of	ADP
ijtc-1835	98	11	0.38	0.38	NUM
ijtc-1835	98	12	.	.	PUNCT
ijtc-1835	99	1	analysis	analysis	NOUN
ijtc-1835	99	2	of	of	ADP
ijtc-1835	99	3	this	this	DET
ijtc-1835	99	4	variable	variable	NOUN
ijtc-1835	99	5	shows	show	VERB
ijtc-1835	99	6	that	that	SCONJ
ijtc-1835	99	7	there	there	PRON
ijtc-1835	99	8	are	be	VERB
ijtc-1835	99	9	still	still	ADV
ijtc-1835	99	10	limitations	limitation	NOUN
ijtc-1835	99	11	in	in	ADP
ijtc-1835	99	12	the	the	DET
ijtc-1835	99	13	number	number	NOUN
ijtc-1835	99	14	of	of	ADP
ijtc-1835	99	15	employees	employee	NOUN
ijtc-1835	99	16	with	with	ADP
ijtc-1835	99	17	an	an	DET
ijtc-1835	99	18	accounting	accounting	NOUN
ijtc-1835	99	19	or	or	CCONJ
ijtc-1835	99	20	financial	financial	ADJ
ijtc-1835	99	21	educational	educational	ADJ
ijtc-1835	99	22	background	background	NOUN
ijtc-1835	99	23	.	.	PUNCT
ijtc-1835	100	1	in	in	ADP
ijtc-1835	100	2	terms	term	NOUN
ijtc-1835	100	3	of	of	ADP
ijtc-1835	100	4	work	work	NOUN
ijtc-1835	100	5	experience	experience	NOUN
ijtc-1835	100	6	,	,	PUNCT
ijtc-1835	100	7	the	the	DET
ijtc-1835	100	8	average	average	ADJ
ijtc-1835	100	9	financial	financial	ADJ
ijtc-1835	100	10	management	management	NOUN
ijtc-1835	100	11	staff	staff	NOUN
ijtc-1835	100	12	has	have	VERB
ijtc-1835	100	13	sufficient	sufficient	ADJ
ijtc-1835	100	14	work	work	NOUN
ijtc-1835	100	15	experience	experience	NOUN
ijtc-1835	100	16	,	,	PUNCT
ijtc-1835	100	17	but	but	CCONJ
ijtc-1835	100	18	high	high	ADJ
ijtc-1835	100	19	employee	employee	NOUN
ijtc-1835	100	20	rotation	rotation	NOUN
ijtc-1835	100	21	often	often	ADV
ijtc-1835	100	22	results	result	VERB
ijtc-1835	100	23	in	in	ADP
ijtc-1835	100	24	new	new	ADJ
ijtc-1835	100	25	employees	employee	NOUN
ijtc-1835	100	26	having	have	VERB
ijtc-1835	100	27	to	to	PART
ijtc-1835	100	28	learn	learn	VERB
ijtc-1835	100	29	from	from	ADP
ijtc-1835	100	30	scratch	scratch	NOUN
ijtc-1835	100	31	.	.	PUNCT
ijtc-1835	101	1	in	in	ADP
ijtc-1835	101	2	terms	term	NOUN
ijtc-1835	101	3	of	of	ADP
ijtc-1835	101	4	training	training	NOUN
ijtc-1835	101	5	,	,	PUNCT
ijtc-1835	101	6	the	the	DET
ijtc-1835	101	7	frequency	frequency	NOUN
ijtc-1835	101	8	of	of	ADP
ijtc-1835	101	9	training	training	NOUN
ijtc-1835	101	10	related	relate	VERB
ijtc-1835	101	11	to	to	ADP
ijtc-1835	101	12	financial	financial	ADJ
ijtc-1835	101	13	management	management	NOUN
ijtc-1835	101	14	is	be	AUX
ijtc-1835	101	15	still	still	ADV
ijtc-1835	101	16	limited	limited	ADJ
ijtc-1835	101	17	.	.	PUNCT
ijtc-1835	102	1	nevertheless	nevertheless	ADV
ijtc-1835	102	2	,	,	PUNCT
ijtc-1835	102	3	employees	employee	NOUN
ijtc-1835	102	4	'	'	PART
ijtc-1835	102	5	understanding	understanding	NOUN
ijtc-1835	102	6	of	of	ADP
ijtc-1835	102	7	their	their	PRON
ijtc-1835	102	8	duties	duty	NOUN
ijtc-1835	102	9	and	and	CCONJ
ijtc-1835	102	10	responsibilities	responsibility	NOUN
ijtc-1835	102	11	is	be	AUX
ijtc-1835	102	12	quite	quite	ADV
ijtc-1835	102	13	good	good	ADJ
ijtc-1835	102	14	(	(	PUNCT
ijtc-1835	102	15	hendri	hendri	ADJ
ijtc-1835	102	16	,	,	PUNCT
ijtc-1835	102	17	2016	2016	NUM
ijtc-1835	102	18	)	)	PUNCT
ijtc-1835	102	19	.	.	PUNCT
ijtc-1835	103	1	the	the	DET
ijtc-1835	103	2	utilization	utilization	NOUN
ijtc-1835	103	3	of	of	ADP
ijtc-1835	103	4	information	information	NOUN
ijtc-1835	103	5	technology	technology	NOUN
ijtc-1835	103	6	with	with	ADP
ijtc-1835	103	7	a	a	DET
ijtc-1835	103	8	regression	regression	NOUN
ijtc-1835	103	9	coefficient	coefficient	NOUN
ijtc-1835	103	10	of	of	ADP
ijtc-1835	103	11	0.27	0.27	NUM
ijtc-1835	103	12	shows	show	VERB
ijtc-1835	103	13	a	a	DET
ijtc-1835	103	14	significant	significant	ADJ
ijtc-1835	103	15	positive	positive	ADJ
ijtc-1835	103	16	influence	influence	NOUN
ijtc-1835	103	17	but	but	CCONJ
ijtc-1835	103	18	with	with	ADP
ijtc-1835	103	19	the	the	DET
ijtc-1835	103	20	lowest	low	ADJ
ijtc-1835	103	21	value	value	NOUN
ijtc-1835	103	22	compared	compare	VERB
ijtc-1835	103	23	to	to	ADP
ijtc-1835	103	24	other	other	ADJ
ijtc-1835	103	25	variables	variable	NOUN
ijtc-1835	103	26	.	.	PUNCT
ijtc-1835	104	1	the	the	DET
ijtc-1835	104	2	religious	religious	ADJ
ijtc-1835	104	3	courts	court	NOUN
ijtc-1835	104	4	throughout	throughout	ADP
ijtc-1835	104	5	central	central	ADJ
ijtc-1835	104	6	kalimantan	kalimantan	PROPN
ijtc-1835	104	7	have	have	AUX
ijtc-1835	104	8	implemented	implement	VERB
ijtc-1835	104	9	various	various	ADJ
ijtc-1835	104	10	financial	financial	ADJ
ijtc-1835	104	11	applications	application	NOUN
ijtc-1835	104	12	such	such	ADJ
ijtc-1835	104	13	as	as	ADP
ijtc-1835	104	14	sakti	sakti	PROPN
ijtc-1835	104	15	,	,	PUNCT
ijtc-1835	104	16	siman	siman	NOUN
ijtc-1835	104	17	v2	v2	PROPN
ijtc-1835	104	18	,	,	PUNCT
ijtc-1835	104	19	simari	simari	NOUN
ijtc-1835	104	20	,	,	PUNCT
ijtc-1835	104	21	komdanas	komdanas	PROPN
ijtc-1835	104	22	,	,	PUNCT
ijtc-1835	104	23	and	and	CCONJ
ijtc-1835	104	24	e	e	NOUN
ijtc-1835	104	25	-	-	NOUN
ijtc-1835	104	26	rekon	rekon	ADJ
ijtc-1835	104	27	.	.	PUNCT
ijtc-1835	105	1	in	in	ADP
ijtc-1835	105	2	terms	term	NOUN
ijtc-1835	105	3	of	of	ADP
ijtc-1835	105	4	infrastructure	infrastructure	NOUN
ijtc-1835	105	5	,	,	PUNCT
ijtc-1835	105	6	all	all	DET
ijtc-1835	105	7	work	work	NOUN
ijtc-1835	105	8	units	unit	NOUN
ijtc-1835	105	9	have	have	VERB
ijtc-1835	105	10	adequate	adequate	ADJ
ijtc-1835	105	11	computers	computer	NOUN
ijtc-1835	105	12	and	and	CCONJ
ijtc-1835	105	13	internet	internet	NOUN
ijtc-1835	105	14	networks	network	NOUN
ijtc-1835	105	15	,	,	PUNCT
ijtc-1835	105	16	although	although	SCONJ
ijtc-1835	105	17	some	some	DET
ijtc-1835	105	18	work	work	NOUN
ijtc-1835	105	19	units	unit	NOUN
ijtc-1835	105	20	in	in	ADP
ijtc-1835	105	21	remote	remote	ADJ
ijtc-1835	105	22	areas	area	NOUN
ijtc-1835	105	23	still	still	ADV
ijtc-1835	105	24	face	face	VERB
ijtc-1835	105	25	unstable	unstable	ADJ
ijtc-1835	105	26	internet	internet	NOUN
ijtc-1835	105	27	network	network	NOUN
ijtc-1835	105	28	constraints	constraint	NOUN
ijtc-1835	105	29	.	.	PUNCT
ijtc-1835	106	1	hardware	hardware	NOUN
ijtc-1835	106	2	and	and	CCONJ
ijtc-1835	106	3	software	software	NOUN
ijtc-1835	106	4	maintenance	maintenance	NOUN
ijtc-1835	106	5	is	be	AUX
ijtc-1835	106	6	carried	carry	VERB
ijtc-1835	106	7	out	out	ADP
ijtc-1835	106	8	periodically	periodically	ADV
ijtc-1835	106	9	,	,	PUNCT
ijtc-1835	106	10	but	but	CCONJ
ijtc-1835	106	11	some	some	DET
ijtc-1835	106	12	technical	technical	ADJ
ijtc-1835	106	13	obstacles	obstacle	NOUN
ijtc-1835	106	14	are	be	AUX
ijtc-1835	106	15	still	still	ADV
ijtc-1835	106	16	encountered	encounter	VERB
ijtc-1835	106	17	.	.	PUNCT
ijtc-1835	107	1	the	the	DET
ijtc-1835	107	2	implementation	implementation	NOUN
ijtc-1835	107	3	of	of	ADP
ijtc-1835	107	4	accrual	accrual	ADJ
ijtc-1835	107	5	-	-	PUNCT
ijtc-1835	107	6	based	base	VERB
ijtc-1835	107	7	government	government	NOUN
ijtc-1835	107	8	accounting	accounting	NOUN
ijtc-1835	107	9	standards	standard	NOUN
ijtc-1835	107	10	has	have	VERB
ijtc-1835	107	11	a	a	DET
ijtc-1835	107	12	regression	regression	NOUN
ijtc-1835	107	13	coefficient	coefficient	NOUN
ijtc-1835	107	14	of	of	ADP
ijtc-1835	107	15	0.31	0.31	NUM
ijtc-1835	107	16	,	,	PUNCT
ijtc-1835	107	17	indicating	indicate	VERB
ijtc-1835	107	18	a	a	DET
ijtc-1835	107	19	significant	significant	ADJ
ijtc-1835	107	20	positive	positive	ADJ
ijtc-1835	107	21	influence	influence	NOUN
ijtc-1835	107	22	on	on	ADP
ijtc-1835	107	23	the	the	DET
ijtc-1835	107	24	quality	quality	NOUN
ijtc-1835	107	25	of	of	ADP
ijtc-1835	107	26	financial	financial	ADJ
ijtc-1835	107	27	reports	report	NOUN
ijtc-1835	107	28	.	.	PUNCT
ijtc-1835	108	1	the	the	DET
ijtc-1835	108	2	analysis	analysis	NOUN
ijtc-1835	108	3	shows	show	VERB
ijtc-1835	108	4	that	that	SCONJ
ijtc-1835	108	5	the	the	DET
ijtc-1835	108	6	religious	religious	ADJ
ijtc-1835	108	7	courts	court	NOUN
ijtc-1835	108	8	throughout	throughout	ADP
ijtc-1835	108	9	central	central	ADJ
ijtc-1835	108	10	kalimantan	kalimantan	PROPN
ijtc-1835	108	11	have	have	AUX
ijtc-1835	108	12	implemented	implement	VERB
ijtc-1835	108	13	accrual	accrual	ADJ
ijtc-1835	108	14	-	-	PUNCT
ijtc-1835	108	15	based	base	VERB
ijtc-1835	108	16	sap	sap	NOUN
ijtc-1835	108	17	in	in	ADP
ijtc-1835	108	18	accordance	accordance	NOUN
ijtc-1835	108	19	with	with	ADP
ijtc-1835	108	20	pp	pp	PROPN
ijtc-1835	108	21	no	no	INTJ
ijtc-1835	108	22	.	.	PROPN
ijtc-1835	108	23	71	71	NUM
ijtc-1835	108	24	of	of	ADP
ijtc-1835	108	25	2010	2010	NUM
ijtc-1835	108	26	.	.	PUNCT
ijtc-1835	109	1	financial	financial	ADJ
ijtc-1835	109	2	reports	report	NOUN
ijtc-1835	109	3	have	have	AUX
ijtc-1835	109	4	been	be	AUX
ijtc-1835	109	5	prepared	prepare	VERB
ijtc-1835	109	6	completely	completely	ADV
ijtc-1835	109	7	,	,	PUNCT
ijtc-1835	109	8	including	include	VERB
ijtc-1835	109	9	the	the	DET
ijtc-1835	109	10	budget	budget	NOUN
ijtc-1835	109	11	realization	realization	NOUN
ijtc-1835	109	12	report	report	NOUN
ijtc-1835	109	13	,	,	PUNCT
ijtc-1835	109	14	balance	balance	NOUN
ijtc-1835	109	15	sheet	sheet	NOUN
ijtc-1835	109	16	,	,	PUNCT
ijtc-1835	109	17	operational	operational	ADJ
ijtc-1835	109	18	report	report	NOUN
ijtc-1835	109	19	,	,	PUNCT
ijtc-1835	109	20	statement	statement	NOUN
ijtc-1835	109	21	of	of	ADP
ijtc-1835	109	22	changes	change	NOUN
ijtc-1835	109	23	in	in	ADP
ijtc-1835	109	24	equity	equity	NOUN
ijtc-1835	109	25	,	,	PUNCT
ijtc-1835	109	26	and	and	CCONJ
ijtc-1835	109	27	notes	note	NOUN
ijtc-1835	109	28	to	to	ADP
ijtc-1835	109	29	financial	financial	ADJ
ijtc-1835	109	30	statements	statement	NOUN
ijtc-1835	109	31	.	.	PUNCT
ijtc-1835	110	1	revenue	revenue	NOUN
ijtc-1835	110	2	and	and	CCONJ
ijtc-1835	110	3	expense	expense	NOUN
ijtc-1835	110	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1835	110	5	influence	influence	NOUN
ijtc-1835	110	6	of	of	ADP
ijtc-1835	110	7	internal	internal	ADJ
ijtc-1835	110	8	controls	control	NOUN
ijtc-1835	110	9	,	,	PUNCT
ijtc-1835	110	10	hr	hr	NOUN
ijtc-1835	110	11	quality	quality	NOUN
ijtc-1835	110	12	,	,	PUNCT
ijtc-1835	110	13	it	it	PRON
ijtc-1835	110	14	,	,	PUNCT
ijtc-1835	110	15	and	and	CCONJ
ijtc-1835	110	16	accrual	accrual	ADJ
ijtc-1835	110	17	accounting	accounting	NOUN
ijtc-1835	110	18	on	on	ADP
ijtc-1835	110	19	financial	financial	ADJ
ijtc-1835	110	20	report	report	NOUN
ijtc-1835	110	21	quality	quality	NOUN
ijtc-1835	110	22	in	in	ADP
ijtc-1835	110	23	central	central	ADJ
ijtc-1835	110	24	kalimantan	kalimantan	PROPN
ijtc-1835	110	25	's	's	PART
ijtc-1835	110	26	religious	religious	ADJ
ijtc-1835	110	27	courts	court	NOUN
ijtc-1835	110	28	.	.	PUNCT
ijtc-1835	111	1	sosilawati	sosilawati	PROPN
ijtc-1835	111	2	,	,	PUNCT
ijtc-1835	111	3	kadir	kadir	PROPN
ijtc-1835	111	4	and	and	CCONJ
ijtc-1835	111	5	sarwani	sarwani	VERB
ijtc-1835	111	6	7	7	NUM
ijtc-1835	111	7	|	|	CCONJ
ijtc-1835	111	8	ilomata	ilomata	PROPN
ijtc-1835	111	9	international	international	ADJ
ijtc-1835	111	10	journal	journal	NOUN
ijtc-1835	111	11	of	of	ADP
ijtc-1835	111	12	tax	tax	PROPN
ijtc-1835	111	13	&	&	CCONJ
ijtc-1835	111	14	accounting	accounting	PROPN
ijtc-1835	111	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1835	111	16	recognition	recognition	NOUN
ijtc-1835	111	17	has	have	AUX
ijtc-1835	111	18	been	be	AUX
ijtc-1835	111	19	in	in	ADP
ijtc-1835	111	20	accordance	accordance	NOUN
ijtc-1835	111	21	with	with	ADP
ijtc-1835	111	22	the	the	DET
ijtc-1835	111	23	accrual	accrual	ADJ
ijtc-1835	111	24	basis	basis	NOUN
ijtc-1835	111	25	.	.	PUNCT
ijtc-1835	112	1	assets	asset	NOUN
ijtc-1835	112	2	,	,	PUNCT
ijtc-1835	112	3	liabilities	liability	NOUN
ijtc-1835	112	4	,	,	PUNCT
ijtc-1835	112	5	and	and	CCONJ
ijtc-1835	112	6	equity	equity	NOUN
ijtc-1835	112	7	have	have	AUX
ijtc-1835	112	8	been	be	AUX
ijtc-1835	112	9	recorded	record	VERB
ijtc-1835	112	10	and	and	CCONJ
ijtc-1835	112	11	presented	present	VERB
ijtc-1835	112	12	in	in	ADP
ijtc-1835	112	13	accordance	accordance	NOUN
ijtc-1835	112	14	with	with	ADP
ijtc-1835	112	15	their	their	PRON
ijtc-1835	112	16	respective	respective	ADJ
ijtc-1835	112	17	characteristics	characteristic	NOUN
ijtc-1835	112	18	based	base	VERB
ijtc-1835	112	19	on	on	ADP
ijtc-1835	112	20	accrual	accrual	ADJ
ijtc-1835	112	21	-	-	PUNCT
ijtc-1835	112	22	based	base	VERB
ijtc-1835	112	23	sap	sap	NOUN
ijtc-1835	112	24	.	.	PUNCT
ijtc-1835	113	1	(	(	PUNCT
ijtc-1835	113	2	ternalemta	ternalemta	NOUN
ijtc-1835	113	3	et	et	PROPN
ijtc-1835	113	4	al	al	PROPN
ijtc-1835	113	5	.	.	PROPN
ijtc-1835	113	6	,	,	PUNCT
ijtc-1835	113	7	2021	2021	NUM
ijtc-1835	113	8	)	)	PUNCT
ijtc-1835	113	9	.	.	PUNCT
ijtc-1835	114	1	table	table	NOUN
ijtc-1835	114	2	1	1	NUM
ijtc-1835	114	3	.	.	PUNCT
ijtc-1835	115	1	results	result	NOUN
ijtc-1835	115	2	of	of	ADP
ijtc-1835	115	3	regression	regression	NOUN
ijtc-1835	115	4	coefficient	coefficient	NOUN
ijtc-1835	115	5	and	and	CCONJ
ijtc-1835	115	6	partial	partial	ADJ
ijtc-1835	115	7	significance	significance	NOUN
ijtc-1835	115	8	test	test	NOUN
ijtc-1835	115	9	(	(	PUNCT
ijtc-1835	115	10	t	t	NOUN
ijtc-1835	115	11	-	-	PUNCT
ijtc-1835	115	12	test	test	NOUN
ijtc-1835	115	13	)	)	PUNCT
ijtc-1835	115	14	independent	independent	ADJ
ijtc-1835	115	15	variable	variable	ADJ
ijtc-1835	115	16	regression	regression	NOUN
ijtc-1835	115	17	coefficient	coefficient	NOUN
ijtc-1835	115	18	(	(	PUNCT
ijtc-1835	115	19	beta	beta	NOUN
ijtc-1835	115	20	)	)	PUNCT
ijtc-1835	115	21	t	t	NOUN
ijtc-1835	115	22	-	-	PUNCT
ijtc-1835	115	23	count	count	NOUN
ijtc-1835	115	24	significance	significance	NOUN
ijtc-1835	115	25	(	(	PUNCT
ijtc-1835	115	26	p	p	NOUN
ijtc-1835	115	27	-	-	PUNCT
ijtc-1835	115	28	value	value	NOUN
ijtc-1835	115	29	)	)	PUNCT
ijtc-1835	115	30	description	description	NOUN
ijtc-1835	115	31	influence	influence	NOUN
ijtc-1835	115	32	internal	internal	ADJ
ijtc-1835	115	33	control	control	NOUN
ijtc-1835	115	34	system	system	NOUN
ijtc-1835	115	35	(	(	PUNCT
ijtc-1835	115	36	x₁	x₁	PROPN
ijtc-1835	115	37	)	)	PUNCT
ijtc-1835	115	38	0.327	0.327	NUM
ijtc-1835	115	39	3.842	3.842	NUM
ijtc-1835	115	40	0.001	0.001	NUM
ijtc-1835	115	41	positive	positive	ADJ
ijtc-1835	115	42	and	and	CCONJ
ijtc-1835	115	43	significant	significant	ADJ
ijtc-1835	115	44	influence	influence	NOUN
ijtc-1835	115	45	human	human	ADJ
ijtc-1835	115	46	resources	resource	NOUN
ijtc-1835	115	47	quality	quality	NOUN
ijtc-1835	115	48	(	(	PUNCT
ijtc-1835	115	49	x₂	x₂	PROPN
ijtc-1835	115	50	)	)	PUNCT
ijtc-1835	115	51	0.251	0.251	NUM
ijtc-1835	115	52	2.964	2.964	NUM
ijtc-1835	115	53	0.005	0.005	NUM
ijtc-1835	115	54	positive	positive	ADJ
ijtc-1835	115	55	and	and	CCONJ
ijtc-1835	115	56	significant	significant	ADJ
ijtc-1835	115	57	influence	influence	NOUN
ijtc-1835	115	58	utilization	utilization	NOUN
ijtc-1835	115	59	of	of	ADP
ijtc-1835	115	60	information	information	NOUN
ijtc-1835	115	61	technology	technology	NOUN
ijtc-1835	115	62	(	(	PUNCT
ijtc-1835	115	63	x₃	x₃	PROPN
ijtc-1835	115	64	)	)	PUNCT
ijtc-1835	115	65	0.236	0.236	NUM
ijtc-1835	115	66	2.818	2.818	NUM
ijtc-1835	115	67	0.007	0.007	NUM
ijtc-1835	115	68	positive	positive	ADJ
ijtc-1835	115	69	and	and	CCONJ
ijtc-1835	115	70	significant	significant	ADJ
ijtc-1835	115	71	influence	influence	NOUN
ijtc-1835	115	72	implementation	implementation	NOUN
ijtc-1835	115	73	of	of	ADP
ijtc-1835	115	74	accrualbased	accrualbased	ADJ
ijtc-1835	115	75	government	government	NOUN
ijtc-1835	115	76	accounting	accounting	NOUN
ijtc-1835	115	77	standards	standard	NOUN
ijtc-1835	115	78	(	(	PUNCT
ijtc-1835	115	79	x₄	x₄	PROPN
ijtc-1835	115	80	)	)	PUNCT
ijtc-1835	115	81	0.264	0.264	NUM
ijtc-1835	115	82	3.134	3.134	NUM
ijtc-1835	115	83	0.003	0.003	NUM
ijtc-1835	115	84	positive	positive	ADJ
ijtc-1835	115	85	and	and	CCONJ
ijtc-1835	115	86	significant	significant	ADJ
ijtc-1835	115	87	influence	influence	NOUN
ijtc-1835	115	88	the	the	DET
ijtc-1835	115	89	table	table	NOUN
ijtc-1835	115	90	presents	present	VERB
ijtc-1835	115	91	the	the	DET
ijtc-1835	115	92	results	result	NOUN
ijtc-1835	115	93	of	of	ADP
ijtc-1835	115	94	multiple	multiple	ADJ
ijtc-1835	115	95	linear	linear	ADJ
ijtc-1835	115	96	regression	regression	NOUN
ijtc-1835	115	97	analysis	analysis	NOUN
ijtc-1835	115	98	to	to	PART
ijtc-1835	115	99	test	test	VERB
ijtc-1835	115	100	the	the	DET
ijtc-1835	115	101	influence	influence	NOUN
ijtc-1835	115	102	(	(	PUNCT
ijtc-1835	115	103	source	source	NOUN
ijtc-1835	115	104	:	:	PUNCT
ijtc-1835	115	105	researcher	researcher	NOUN
ijtc-1835	115	106	,	,	PUNCT
ijtc-1835	115	107	2025	2025	NUM
ijtc-1835	115	108	)	)	PUNCT
ijtc-1835	115	109	.	.	PUNCT
ijtc-1835	116	1	the	the	DET
ijtc-1835	116	2	quality	quality	NOUN
ijtc-1835	116	3	of	of	ADP
ijtc-1835	116	4	financial	financial	ADJ
ijtc-1835	116	5	reports	report	NOUN
ijtc-1835	116	6	as	as	ADP
ijtc-1835	116	7	the	the	DET
ijtc-1835	116	8	dependent	dependent	ADJ
ijtc-1835	116	9	variable	variable	NOUN
ijtc-1835	116	10	in	in	ADP
ijtc-1835	116	11	this	this	DET
ijtc-1835	116	12	study	study	NOUN
ijtc-1835	116	13	is	be	AUX
ijtc-1835	116	14	measured	measure	VERB
ijtc-1835	116	15	through	through	ADP
ijtc-1835	116	16	four	four	NUM
ijtc-1835	116	17	main	main	ADJ
ijtc-1835	116	18	qualitative	qualitative	ADJ
ijtc-1835	116	19	characteristics	characteristic	NOUN
ijtc-1835	116	20	:	:	PUNCT
ijtc-1835	116	21	relevance	relevance	NOUN
ijtc-1835	116	22	,	,	PUNCT
ijtc-1835	116	23	reliability	reliability	NOUN
ijtc-1835	116	24	,	,	PUNCT
ijtc-1835	116	25	comparability	comparability	NOUN
ijtc-1835	116	26	,	,	PUNCT
ijtc-1835	116	27	and	and	CCONJ
ijtc-1835	116	28	understandability	understandability	NOUN
ijtc-1835	116	29	,	,	PUNCT
ijtc-1835	116	30	in	in	ADP
ijtc-1835	116	31	accordance	accordance	NOUN
ijtc-1835	116	32	with	with	ADP
ijtc-1835	116	33	sap	sap	PROPN
ijtc-1835	116	34	.	.	PUNCT
ijtc-1835	117	1	the	the	DET
ijtc-1835	117	2	research	research	NOUN
ijtc-1835	117	3	results	result	NOUN
ijtc-1835	117	4	show	show	VERB
ijtc-1835	117	5	that	that	SCONJ
ijtc-1835	117	6	the	the	DET
ijtc-1835	117	7	financial	financial	ADJ
ijtc-1835	117	8	reports	report	NOUN
ijtc-1835	117	9	of	of	ADP
ijtc-1835	117	10	the	the	DET
ijtc-1835	117	11	religious	religious	ADJ
ijtc-1835	117	12	courts	court	NOUN
ijtc-1835	117	13	throughout	throughout	ADP
ijtc-1835	117	14	central	central	ADJ
ijtc-1835	117	15	kalimantan	kalimantan	PROPN
ijtc-1835	117	16	generally	generally	ADV
ijtc-1835	117	17	meet	meet	VERB
ijtc-1835	117	18	the	the	DET
ijtc-1835	117	19	characteristics	characteristic	NOUN
ijtc-1835	117	20	of	of	ADP
ijtc-1835	117	21	relevance	relevance	NOUN
ijtc-1835	117	22	,	,	PUNCT
ijtc-1835	117	23	comparability	comparability	NOUN
ijtc-1835	117	24	,	,	PUNCT
ijtc-1835	117	25	and	and	CCONJ
ijtc-1835	117	26	understandability	understandability	NOUN
ijtc-1835	117	27	,	,	PUNCT
ijtc-1835	117	28	although	although	SCONJ
ijtc-1835	117	29	there	there	PRON
ijtc-1835	117	30	are	be	VERB
ijtc-1835	117	31	still	still	ADV
ijtc-1835	117	32	some	some	DET
ijtc-1835	117	33	weaknesses	weakness	NOUN
ijtc-1835	117	34	in	in	ADP
ijtc-1835	117	35	terms	term	NOUN
ijtc-1835	117	36	of	of	ADP
ijtc-1835	117	37	predictive	predictive	ADJ
ijtc-1835	117	38	value	value	NOUN
ijtc-1835	117	39	and	and	CCONJ
ijtc-1835	117	40	neutrality	neutrality	NOUN
ijtc-1835	117	41	.	.	PUNCT
ijtc-1835	118	1	table	table	NOUN
ijtc-1835	118	2	2	2	NUM
ijtc-1835	118	3	.	.	PUNCT
ijtc-1835	118	4	descriptive	descriptive	ADJ
ijtc-1835	118	5	statistics	statistic	NOUN
ijtc-1835	118	6	table	table	NOUN
ijtc-1835	118	7	of	of	ADP
ijtc-1835	118	8	financial	financial	ADJ
ijtc-1835	118	9	report	report	NOUN
ijtc-1835	118	10	quality	quality	NOUN
ijtc-1835	118	11	variables	variable	NOUN
ijtc-1835	118	12	(	(	PUNCT
ijtc-1835	118	13	y	y	NOUN
ijtc-1835	118	14	)	)	PUNCT
ijtc-1835	118	15	variable	variable	ADJ
ijtc-1835	118	16	number	number	NOUN
ijtc-1835	118	17	of	of	ADP
ijtc-1835	118	18	responden	responden	NOUN
ijtc-1835	118	19	ts	ts	ADP
ijtc-1835	118	20	(	(	PUNCT
ijtc-1835	118	21	n	n	CCONJ
ijtc-1835	118	22	)	)	PUNCT
ijtc-1835	118	23	minimum	minimum	NOUN
ijtc-1835	118	24	(	(	PUNCT
ijtc-1835	118	25	score	score	NOUN
ijtc-1835	118	26	)	)	PUNCT
ijtc-1835	118	27	maksimum	maksimum	ADJ
ijtc-1835	118	28	(	(	PUNCT
ijtc-1835	118	29	skore	skore	ADJ
ijtc-1835	118	30	)	)	PUNCT
ijtc-1835	118	31	averag	averag	NOUN
ijtc-1835	118	32	e	e	PROPN
ijtc-1835	118	33	(	(	PUNCT
ijtc-1835	118	34	mean	mean	NOUN
ijtc-1835	118	35	)	)	PUNCT
ijtc-1835	118	36	standard	standard	ADJ
ijtc-1835	118	37	deviatio	deviatio	PROPN
ijtc-1835	118	38	n	n	PRON
ijtc-1835	118	39	respondent	respondent	NOUN
ijtc-1835	118	40	perception	perception	NOUN
ijtc-1835	118	41	categories	category	NOUN
ijtc-1835	118	42	quality	quality	NOUN
ijtc-1835	118	43	of	of	ADP
ijtc-1835	118	44	financial	financial	ADJ
ijtc-1835	118	45	reports	report	NOUN
ijtc-1835	118	46	(	(	PUNCT
ijtc-1835	118	47	y	y	NOUN
ijtc-1835	118	48	)	)	PUNCT
ijtc-1835	118	49	83	83	NUM
ijtc-1835	118	50	3.4	3.4	NUM
ijtc-1835	118	51	4.9	4.9	NUM
ijtc-1835	118	52	4.25	4.25	NUM
ijtc-1835	118	53	0.63	0.63	NUM
ijtc-1835	118	54	good	good	ADJ
ijtc-1835	118	55	correlation	correlation	NOUN
ijtc-1835	118	56	analysis	analysis	NOUN
ijtc-1835	118	57	between	between	ADP
ijtc-1835	118	58	the	the	DET
ijtc-1835	118	59	variables	variable	NOUN
ijtc-1835	118	60	reveals	reveal	VERB
ijtc-1835	118	61	a	a	DET
ijtc-1835	118	62	strong	strong	ADJ
ijtc-1835	118	63	positive	positive	ADJ
ijtc-1835	118	64	relationship	relationship	NOUN
ijtc-1835	118	65	between	between	ADP
ijtc-1835	118	66	the	the	DET
ijtc-1835	118	67	internal	internal	ADJ
ijtc-1835	118	68	control	control	NOUN
ijtc-1835	118	69	system	system	NOUN
ijtc-1835	118	70	(	(	PUNCT
ijtc-1835	118	71	spi	spi	NOUN
ijtc-1835	118	72	)	)	PUNCT
ijtc-1835	118	73	and	and	CCONJ
ijtc-1835	118	74	the	the	DET
ijtc-1835	118	75	quality	quality	NOUN
ijtc-1835	118	76	of	of	ADP
ijtc-1835	118	77	financial	financial	ADJ
ijtc-1835	118	78	reports	report	NOUN
ijtc-1835	118	79	(	(	PUNCT
ijtc-1835	118	80	r=0.78	r=0.78	NOUN
ijtc-1835	118	81	)	)	PUNCT
ijtc-1835	118	82	,	,	PUNCT
ijtc-1835	118	83	underscoring	underscore	VERB
ijtc-1835	118	84	the	the	DET
ijtc-1835	118	85	critical	critical	ADJ
ijtc-1835	118	86	role	role	NOUN
ijtc-1835	118	87	of	of	ADP
ijtc-1835	118	88	effective	effective	ADJ
ijtc-1835	118	89	spi	spi	NOUN
ijtc-1835	118	90	implementation	implementation	NOUN
ijtc-1835	118	91	in	in	ADP
ijtc-1835	118	92	generating	generate	VERB
ijtc-1835	118	93	high	high	ADJ
ijtc-1835	118	94	-	-	PUNCT
ijtc-1835	118	95	quality	quality	NOUN
ijtc-1835	118	96	financial	financial	ADJ
ijtc-1835	118	97	reports	report	NOUN
ijtc-1835	118	98	.	.	PUNCT
ijtc-1835	119	1	similarly	similarly	ADV
ijtc-1835	119	2	,	,	PUNCT
ijtc-1835	119	3	a	a	DET
ijtc-1835	119	4	robust	robust	ADJ
ijtc-1835	119	5	correlation	correlation	NOUN
ijtc-1835	119	6	exists	exist	VERB
ijtc-1835	119	7	between	between	ADP
ijtc-1835	119	8	human	human	ADJ
ijtc-1835	119	9	resource	resource	NOUN
ijtc-1835	119	10	quality	quality	NOUN
ijtc-1835	119	11	and	and	CCONJ
ijtc-1835	119	12	financial	financial	ADJ
ijtc-1835	119	13	report	report	NOUN
ijtc-1835	119	14	quality	quality	NOUN
ijtc-1835	119	15	(	(	PUNCT
ijtc-1835	119	16	r=0.72	r=0.72	NUM
ijtc-1835	119	17	)	)	PUNCT
ijtc-1835	119	18	,	,	PUNCT
ijtc-1835	119	19	emphasizing	emphasize	VERB
ijtc-1835	119	20	the	the	DET
ijtc-1835	119	21	significance	significance	NOUN
ijtc-1835	119	22	of	of	ADP
ijtc-1835	119	23	employee	employee	NOUN
ijtc-1835	119	24	competence	competence	NOUN
ijtc-1835	119	25	in	in	ADP
ijtc-1835	119	26	preparing	prepare	VERB
ijtc-1835	119	27	standard	standard	ADJ
ijtc-1835	119	28	-	-	PUNCT
ijtc-1835	119	29	compliant	compliant	ADJ
ijtc-1835	119	30	financial	financial	ADJ
ijtc-1835	119	31	reports	report	NOUN
ijtc-1835	119	32	.	.	PUNCT
ijtc-1835	120	1	while	while	SCONJ
ijtc-1835	120	2	exhibiting	exhibit	VERB
ijtc-1835	120	3	a	a	DET
ijtc-1835	120	4	moderate	moderate	ADJ
ijtc-1835	120	5	correlation	correlation	NOUN
ijtc-1835	120	6	,	,	PUNCT
ijtc-1835	120	7	both	both	CCONJ
ijtc-1835	120	8	the	the	DET
ijtc-1835	120	9	utilization	utilization	NOUN
ijtc-1835	120	10	of	of	ADP
ijtc-1835	120	11	information	information	NOUN
ijtc-1835	120	12	technology	technology	NOUN
ijtc-1835	120	13	(	(	PUNCT
ijtc-1835	120	14	r=0.65	r=0.65	ADJ
ijtc-1835	120	15	)	)	PUNCT
ijtc-1835	120	16	and	and	CCONJ
ijtc-1835	120	17	the	the	DET
ijtc-1835	120	18	implementation	implementation	NOUN
ijtc-1835	120	19	of	of	ADP
ijtc-1835	120	20	accrual	accrual	ADJ
ijtc-1835	120	21	-	-	PUNCT
ijtc-1835	120	22	based	base	VERB
ijtc-1835	120	23	sap	sap	NOUN
ijtc-1835	120	24	(	(	PUNCT
ijtc-1835	120	25	r=0.68	r=0.68	NOUN
ijtc-1835	120	26	)	)	PUNCT
ijtc-1835	120	27	also	also	ADV
ijtc-1835	120	28	demonstrate	demonstrate	VERB
ijtc-1835	120	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1835	120	30	influence	influence	NOUN
ijtc-1835	120	31	of	of	ADP
ijtc-1835	120	32	internal	internal	ADJ
ijtc-1835	120	33	controls	control	NOUN
ijtc-1835	120	34	,	,	PUNCT
ijtc-1835	120	35	hr	hr	NOUN
ijtc-1835	120	36	quality	quality	NOUN
ijtc-1835	120	37	,	,	PUNCT
ijtc-1835	120	38	it	it	PRON
ijtc-1835	120	39	,	,	PUNCT
ijtc-1835	120	40	and	and	CCONJ
ijtc-1835	120	41	accrual	accrual	ADJ
ijtc-1835	120	42	accounting	accounting	NOUN
ijtc-1835	120	43	on	on	ADP
ijtc-1835	120	44	financial	financial	ADJ
ijtc-1835	120	45	report	report	NOUN
ijtc-1835	120	46	quality	quality	NOUN
ijtc-1835	120	47	in	in	ADP
ijtc-1835	120	48	central	central	ADJ
ijtc-1835	120	49	kalimantan	kalimantan	PROPN
ijtc-1835	120	50	's	's	PART
ijtc-1835	120	51	religious	religious	ADJ
ijtc-1835	120	52	courts	court	NOUN
ijtc-1835	120	53	.	.	PUNCT
ijtc-1835	121	1	sosilawati	sosilawati	PROPN
ijtc-1835	121	2	,	,	PUNCT
ijtc-1835	121	3	kadir	kadir	PROPN
ijtc-1835	121	4	and	and	CCONJ
ijtc-1835	121	5	sarwani	sarwani	VERB
ijtc-1835	121	6	8	8	NUM
ijtc-1835	121	7	|	|	NOUN
ijtc-1835	121	8	ilomata	ilomata	PROPN
ijtc-1835	121	9	international	international	ADJ
ijtc-1835	121	10	journal	journal	NOUN
ijtc-1835	121	11	of	of	ADP
ijtc-1835	121	12	tax	tax	PROPN
ijtc-1835	121	13	&	&	CCONJ
ijtc-1835	121	14	accounting	account	VERB
ijtc-1835	121	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1835	121	16	significant	significant	ADJ
ijtc-1835	121	17	relationships	relationship	NOUN
ijtc-1835	121	18	with	with	ADP
ijtc-1835	121	19	financial	financial	ADJ
ijtc-1835	121	20	report	report	NOUN
ijtc-1835	121	21	quality	quality	NOUN
ijtc-1835	121	22	.	.	PUNCT
ijtc-1835	122	1	these	these	DET
ijtc-1835	122	2	correlational	correlational	ADJ
ijtc-1835	122	3	findings	finding	NOUN
ijtc-1835	122	4	further	far	ADV
ijtc-1835	122	5	substantiate	substantiate	VERB
ijtc-1835	122	6	the	the	DET
ijtc-1835	122	7	regression	regression	NOUN
ijtc-1835	122	8	analysis	analysis	NOUN
ijtc-1835	122	9	results	result	NOUN
ijtc-1835	122	10	,	,	PUNCT
ijtc-1835	122	11	confirming	confirm	VERB
ijtc-1835	122	12	the	the	DET
ijtc-1835	122	13	substantial	substantial	ADJ
ijtc-1835	122	14	contribution	contribution	NOUN
ijtc-1835	122	15	of	of	ADP
ijtc-1835	122	16	all	all	DET
ijtc-1835	122	17	four	four	NUM
ijtc-1835	122	18	independent	independent	ADJ
ijtc-1835	122	19	variables	variable	NOUN
ijtc-1835	122	20	in	in	ADP
ijtc-1835	122	21	determining	determine	VERB
ijtc-1835	122	22	the	the	DET
ijtc-1835	122	23	quality	quality	NOUN
ijtc-1835	122	24	of	of	ADP
ijtc-1835	122	25	financial	financial	ADJ
ijtc-1835	122	26	reports	report	NOUN
ijtc-1835	122	27	.	.	PUNCT
ijtc-1835	123	1	this	this	PRON
ijtc-1835	123	2	aligns	align	VERB
ijtc-1835	123	3	with	with	ADP
ijtc-1835	123	4	recent	recent	ADJ
ijtc-1835	123	5	literature	literature	NOUN
ijtc-1835	123	6	emphasizing	emphasize	VERB
ijtc-1835	123	7	the	the	DET
ijtc-1835	123	8	multifaceted	multifaceted	ADJ
ijtc-1835	123	9	determinants	determinant	NOUN
ijtc-1835	123	10	of	of	ADP
ijtc-1835	123	11	financial	financial	ADJ
ijtc-1835	123	12	reporting	reporting	NOUN
ijtc-1835	123	13	quality	quality	NOUN
ijtc-1835	123	14	in	in	ADP
ijtc-1835	123	15	public	public	ADJ
ijtc-1835	123	16	sector	sector	NOUN
ijtc-1835	123	17	entities	entity	NOUN
ijtc-1835	123	18	.	.	PUNCT
ijtc-1835	124	1	table	table	NOUN
ijtc-1835	124	2	3	3	NUM
ijtc-1835	124	3	.	.	PUNCT
ijtc-1835	124	4	simultaneous	simultaneous	ADJ
ijtc-1835	124	5	significance	significance	NOUN
ijtc-1835	124	6	test	test	NOUN
ijtc-1835	124	7	table	table	NOUN
ijtc-1835	124	8	(	(	PUNCT
ijtc-1835	124	9	f	f	NOUN
ijtc-1835	124	10	test	test	NOUN
ijtc-1835	124	11	)	)	PUNCT
ijtc-1835	124	12	and	and	CCONJ
ijtc-1835	124	13	determination	determination	NOUN
ijtc-1835	124	14	coefficient	coefficient	NOUN
ijtc-1835	124	15	(	(	PUNCT
ijtc-1835	124	16	r²	r²	NOUN
ijtc-1835	124	17	)	)	PUNCT
ijtc-1835	124	18	model	model	NOUN
ijtc-1835	124	19	fcount	fcount	NOUN
ijtc-1835	124	20	significance	significance	NOUN
ijtc-1835	124	21	(	(	PUNCT
ijtc-1835	124	22	p	p	NOUN
ijtc-1835	124	23	-	-	PUNCT
ijtc-1835	124	24	value	value	NOUN
ijtc-1835	124	25	)	)	PUNCT
ijtc-1835	124	26	coefisien	coefisien	NOUN
ijtc-1835	124	27	determination	determination	NOUN
ijtc-1835	124	28	(	(	PUNCT
ijtc-1835	124	29	r²	r²	VERB
ijtc-1835	124	30	adjusted	adjust	VERB
ijtc-1835	124	31	)	)	PUNCT
ijtc-1835	124	32	description	description	NOUN
ijtc-1835	124	33	multiple	multiple	ADJ
ijtc-1835	124	34	regression	regression	NOUN
ijtc-1835	124	35	42.756	42.756	NUM
ijtc-1835	124	36	0.000	0.000	NUM
ijtc-1835	124	37	0.782	0.782	NUM
ijtc-1835	124	38	model	model	NOUN
ijtc-1835	124	39	fit	fit	ADJ
ijtc-1835	124	40	and	and	CCONJ
ijtc-1835	124	41	independent	independent	ADJ
ijtc-1835	124	42	variables	variable	NOUN
ijtc-1835	124	43	have	have	VERB
ijtc-1835	124	44	simultaneous	simultaneous	ADJ
ijtc-1835	124	45	influence	influence	NOUN
ijtc-1835	124	46	the	the	DET
ijtc-1835	124	47	table	table	NOUN
ijtc-1835	124	48	shows	show	VERB
ijtc-1835	124	49	the	the	DET
ijtc-1835	124	50	results	result	NOUN
ijtc-1835	124	51	of	of	ADP
ijtc-1835	124	52	the	the	DET
ijtc-1835	124	53	f	f	PROPN
ijtc-1835	124	54	test	test	NOUN
ijtc-1835	124	55	(	(	PUNCT
ijtc-1835	124	56	simultaneous	simultaneous	ADJ
ijtc-1835	124	57	test	test	NOUN
ijtc-1835	124	58	)	)	PUNCT
ijtc-1835	124	59	and	and	CCONJ
ijtc-1835	124	60	the	the	DET
ijtc-1835	124	61	coefficient	coefficient	NOUN
ijtc-1835	124	62	of	of	ADP
ijtc-1835	124	63	determination	determination	NOUN
ijtc-1835	124	64	.	.	PUNCT
ijtc-1835	125	1	(	(	PUNCT
ijtc-1835	125	2	r²	r²	VERB
ijtc-1835	125	3	adjusted	adjust	VERB
ijtc-1835	125	4	)	)	PUNCT
ijtc-1835	125	5	.	.	PUNCT
ijtc-1835	126	1	data	datum	NOUN
ijtc-1835	126	2	analysis	analysis	NOUN
ijtc-1835	126	3	involved	involve	VERB
ijtc-1835	126	4	a	a	DET
ijtc-1835	126	5	total	total	NOUN
ijtc-1835	126	6	of	of	ADP
ijtc-1835	126	7	83	83	NUM
ijtc-1835	126	8	respondents	respondent	NOUN
ijtc-1835	126	9	spread	spread	VERB
ijtc-1835	126	10	across	across	ADP
ijtc-1835	126	11	six	six	NUM
ijtc-1835	126	12	categories	category	NOUN
ijtc-1835	126	13	of	of	ADP
ijtc-1835	126	14	financial	financial	ADJ
ijtc-1835	126	15	management	management	NOUN
ijtc-1835	126	16	positions	position	NOUN
ijtc-1835	126	17	,	,	PUNCT
ijtc-1835	126	18	reflecting	reflect	VERB
ijtc-1835	126	19	a	a	DET
ijtc-1835	126	20	comprehensive	comprehensive	ADJ
ijtc-1835	126	21	financial	financial	ADJ
ijtc-1835	126	22	governance	governance	NOUN
ijtc-1835	126	23	structure	structure	NOUN
ijtc-1835	126	24	in	in	ADP
ijtc-1835	126	25	the	the	DET
ijtc-1835	126	26	religious	religious	ADJ
ijtc-1835	126	27	courts	court	NOUN
ijtc-1835	126	28	throughout	throughout	ADP
ijtc-1835	126	29	central	central	ADJ
ijtc-1835	126	30	kalimantan	kalimantan	PROPN
ijtc-1835	126	31	.	.	PUNCT
ijtc-1835	127	1	this	this	DET
ijtc-1835	127	2	composition	composition	NOUN
ijtc-1835	127	3	provides	provide	VERB
ijtc-1835	127	4	validity	validity	NOUN
ijtc-1835	127	5	to	to	ADP
ijtc-1835	127	6	the	the	DET
ijtc-1835	127	7	data	datum	NOUN
ijtc-1835	127	8	obtained	obtain	VERB
ijtc-1835	127	9	,	,	PUNCT
ijtc-1835	127	10	where	where	SCONJ
ijtc-1835	127	11	managerial	managerial	ADJ
ijtc-1835	127	12	and	and	CCONJ
ijtc-1835	127	13	operational	operational	ADJ
ijtc-1835	127	14	perspectives	perspective	NOUN
ijtc-1835	127	15	can	can	AUX
ijtc-1835	127	16	be	be	AUX
ijtc-1835	127	17	accommodated	accommodate	VERB
ijtc-1835	127	18	in	in	ADP
ijtc-1835	127	19	the	the	DET
ijtc-1835	127	20	analysis	analysis	NOUN
ijtc-1835	127	21	.	.	PUNCT
ijtc-1835	128	1	the	the	DET
ijtc-1835	128	2	presence	presence	NOUN
ijtc-1835	128	3	of	of	ADP
ijtc-1835	128	4	kpa	kpa	PROPN
ijtc-1835	128	5	respondents	respondent	NOUN
ijtc-1835	128	6	as	as	ADP
ijtc-1835	128	7	the	the	DET
ijtc-1835	128	8	main	main	ADJ
ijtc-1835	128	9	persons	person	NOUN
ijtc-1835	128	10	responsible	responsible	ADJ
ijtc-1835	128	11	for	for	ADP
ijtc-1835	128	12	internal	internal	ADJ
ijtc-1835	128	13	control	control	NOUN
ijtc-1835	128	14	provides	provide	VERB
ijtc-1835	128	15	an	an	DET
ijtc-1835	128	16	overview	overview	NOUN
ijtc-1835	128	17	of	of	ADP
ijtc-1835	128	18	the	the	DET
ijtc-1835	128	19	effectiveness	effectiveness	NOUN
ijtc-1835	128	20	of	of	ADP
ijtc-1835	128	21	implementing	implement	VERB
ijtc-1835	128	22	the	the	DET
ijtc-1835	128	23	control	control	NOUN
ijtc-1835	128	24	environment	environment	NOUN
ijtc-1835	128	25	.	.	PUNCT
ijtc-1835	129	1	the	the	DET
ijtc-1835	129	2	proportion	proportion	NOUN
ijtc-1835	129	3	of	of	ADP
ijtc-1835	129	4	operational	operational	ADJ
ijtc-1835	129	5	technical	technical	ADJ
ijtc-1835	129	6	respondents	respondent	NOUN
ijtc-1835	129	7	allows	allow	VERB
ijtc-1835	129	8	for	for	ADP
ijtc-1835	129	9	an	an	DET
ijtc-1835	129	10	in	in	ADP
ijtc-1835	129	11	-	-	PUNCT
ijtc-1835	129	12	depth	depth	NOUN
ijtc-1835	129	13	evaluation	evaluation	NOUN
ijtc-1835	129	14	of	of	ADP
ijtc-1835	129	15	the	the	DET
ijtc-1835	129	16	practical	practical	ADJ
ijtc-1835	129	17	aspects	aspect	NOUN
ijtc-1835	129	18	of	of	ADP
ijtc-1835	129	19	implementing	implement	VERB
ijtc-1835	129	20	control	control	NOUN
ijtc-1835	129	21	systems	system	NOUN
ijtc-1835	129	22	and	and	CCONJ
ijtc-1835	129	23	understanding	understand	VERB
ijtc-1835	129	24	accounting	accounting	NOUN
ijtc-1835	129	25	standards	standard	NOUN
ijtc-1835	129	26	at	at	ADP
ijtc-1835	129	27	the	the	DET
ijtc-1835	129	28	executor	executor	NOUN
ijtc-1835	129	29	level	level	NOUN
ijtc-1835	129	30	(	(	PUNCT
ijtc-1835	129	31	masanae	masanae	ADV
ijtc-1835	129	32	et	et	PROPN
ijtc-1835	129	33	al	al	PROPN
ijtc-1835	129	34	.	.	PROPN
ijtc-1835	129	35	,	,	PUNCT
ijtc-1835	129	36	2022	2022	NUM
ijtc-1835	129	37	)	)	PUNCT
ijtc-1835	129	38	.	.	PUNCT
ijtc-1835	130	1	the	the	DET
ijtc-1835	130	2	groups	group	NOUN
ijtc-1835	130	3	of	of	ADP
ijtc-1835	130	4	expenditure	expenditure	NOUN
ijtc-1835	130	5	treasurer	treasurer	NOUN
ijtc-1835	130	6	and	and	CCONJ
ijtc-1835	130	7	revenue	revenue	NOUN
ijtc-1835	130	8	treasurer	treasurer	NOUN
ijtc-1835	130	9	respondents	respondent	NOUN
ijtc-1835	130	10	provide	provide	VERB
ijtc-1835	130	11	perspectives	perspective	NOUN
ijtc-1835	130	12	on	on	ADP
ijtc-1835	130	13	the	the	DET
ijtc-1835	130	14	effectiveness	effectiveness	NOUN
ijtc-1835	130	15	of	of	ADP
ijtc-1835	130	16	cash	cash	NOUN
ijtc-1835	130	17	control	control	NOUN
ijtc-1835	130	18	and	and	CCONJ
ijtc-1835	130	19	the	the	DET
ijtc-1835	130	20	utilization	utilization	NOUN
ijtc-1835	130	21	of	of	ADP
ijtc-1835	130	22	information	information	NOUN
ijtc-1835	130	23	technology	technology	NOUN
ijtc-1835	130	24	in	in	ADP
ijtc-1835	130	25	financial	financial	ADJ
ijtc-1835	130	26	transaction	transaction	NOUN
ijtc-1835	130	27	processes	process	NOUN
ijtc-1835	130	28	.	.	PUNCT
ijtc-1835	131	1	ppk	ppk	VERB
ijtc-1835	131	2	and	and	CCONJ
ijtc-1835	131	3	ppspm	ppspm	NOUN
ijtc-1835	131	4	provide	provide	VERB
ijtc-1835	131	5	insights	insight	NOUN
ijtc-1835	131	6	into	into	ADP
ijtc-1835	131	7	verification	verification	NOUN
ijtc-1835	131	8	and	and	CCONJ
ijtc-1835	131	9	authorization	authorization	NOUN
ijtc-1835	131	10	mechanisms	mechanism	NOUN
ijtc-1835	131	11	in	in	ADP
ijtc-1835	131	12	the	the	DET
ijtc-1835	131	13	expenditure	expenditure	NOUN
ijtc-1835	131	14	cycle	cycle	NOUN
ijtc-1835	131	15	.	.	PUNCT
ijtc-1835	132	1	correlational	correlational	ADJ
ijtc-1835	132	2	analysis	analysis	NOUN
ijtc-1835	132	3	based	base	VERB
ijtc-1835	132	4	on	on	ADP
ijtc-1835	132	5	job	job	NOUN
ijtc-1835	132	6	categories	category	NOUN
ijtc-1835	132	7	reveals	reveal	VERB
ijtc-1835	132	8	that	that	SCONJ
ijtc-1835	132	9	respondents	respondent	NOUN
ijtc-1835	132	10	in	in	ADP
ijtc-1835	132	11	managerial	managerial	ADJ
ijtc-1835	132	12	positions	position	NOUN
ijtc-1835	132	13	show	show	VERB
ijtc-1835	132	14	a	a	DET
ijtc-1835	132	15	deeper	deep	ADJ
ijtc-1835	132	16	understanding	understanding	NOUN
ijtc-1835	132	17	of	of	ADP
ijtc-1835	132	18	the	the	DET
ijtc-1835	132	19	conceptual	conceptual	ADJ
ijtc-1835	132	20	aspects	aspect	NOUN
ijtc-1835	132	21	of	of	ADP
ijtc-1835	132	22	accrual	accrual	ADJ
ijtc-1835	132	23	-	-	PUNCT
ijtc-1835	132	24	based	base	VERB
ijtc-1835	132	25	sap	sap	NOUN
ijtc-1835	132	26	,	,	PUNCT
ijtc-1835	132	27	but	but	CCONJ
ijtc-1835	132	28	with	with	ADP
ijtc-1835	132	29	variations	variation	NOUN
ijtc-1835	132	30	in	in	ADP
ijtc-1835	132	31	its	its	PRON
ijtc-1835	132	32	practical	practical	ADJ
ijtc-1835	132	33	implementation	implementation	NOUN
ijtc-1835	132	34	.	.	PUNCT
ijtc-1835	133	1	conversely	conversely	ADV
ijtc-1835	133	2	,	,	PUNCT
ijtc-1835	133	3	respondents	respondent	NOUN
ijtc-1835	133	4	in	in	ADP
ijtc-1835	133	5	operational	operational	ADJ
ijtc-1835	133	6	technical	technical	ADJ
ijtc-1835	133	7	positions	position	NOUN
ijtc-1835	133	8	show	show	VERB
ijtc-1835	133	9	better	well	ADJ
ijtc-1835	133	10	mastery	mastery	NOUN
ijtc-1835	133	11	of	of	ADP
ijtc-1835	133	12	the	the	DET
ijtc-1835	133	13	practical	practical	ADJ
ijtc-1835	133	14	application	application	NOUN
ijtc-1835	133	15	of	of	ADP
ijtc-1835	133	16	accounting	accounting	NOUN
ijtc-1835	133	17	information	information	NOUN
ijtc-1835	133	18	systems	system	NOUN
ijtc-1835	133	19	,	,	PUNCT
ijtc-1835	133	20	but	but	CCONJ
ijtc-1835	133	21	with	with	ADP
ijtc-1835	133	22	varying	vary	VERB
ijtc-1835	133	23	understandings	understanding	NOUN
ijtc-1835	133	24	of	of	ADP
ijtc-1835	133	25	the	the	DET
ijtc-1835	133	26	accrual	accrual	ADJ
ijtc-1835	133	27	concept	concept	NOUN
ijtc-1835	133	28	comprehensively(mulyadi	comprehensively(mulyadi	PROPN
ijtc-1835	133	29	,	,	PUNCT
ijtc-1835	133	30	2017	2017	NUM
ijtc-1835	133	31	)	)	PUNCT
ijtc-1835	133	32	.	.	PUNCT
ijtc-1835	134	1	these	these	DET
ijtc-1835	134	2	findings	finding	NOUN
ijtc-1835	134	3	indicate	indicate	VERB
ijtc-1835	134	4	a	a	DET
ijtc-1835	134	5	gap	gap	NOUN
ijtc-1835	134	6	between	between	ADP
ijtc-1835	134	7	conceptual	conceptual	ADJ
ijtc-1835	134	8	and	and	CCONJ
ijtc-1835	134	9	practical	practical	ADJ
ijtc-1835	134	10	aspects	aspect	NOUN
ijtc-1835	134	11	in	in	ADP
ijtc-1835	134	12	the	the	DET
ijtc-1835	134	13	implementation	implementation	NOUN
ijtc-1835	134	14	of	of	ADP
ijtc-1835	134	15	accrual	accrual	ADJ
ijtc-1835	134	16	-	-	PUNCT
ijtc-1835	134	17	based	base	VERB
ijtc-1835	134	18	government	government	NOUN
ijtc-1835	134	19	accounting	accounting	NOUN
ijtc-1835	134	20	standards	standard	NOUN
ijtc-1835	134	21	.	.	PUNCT
ijtc-1835	135	1	the	the	DET
ijtc-1835	135	2	distribution	distribution	NOUN
ijtc-1835	135	3	of	of	ADP
ijtc-1835	135	4	respondents	respondent	NOUN
ijtc-1835	135	5	covering	cover	VERB
ijtc-1835	135	6	all	all	DET
ijtc-1835	135	7	elements	element	NOUN
ijtc-1835	135	8	in	in	ADP
ijtc-1835	135	9	the	the	DET
ijtc-1835	135	10	financial	financial	ADJ
ijtc-1835	135	11	management	management	NOUN
ijtc-1835	135	12	structure	structure	NOUN
ijtc-1835	135	13	provides	provide	VERB
ijtc-1835	135	14	representative	representative	ADJ
ijtc-1835	135	15	data	datum	NOUN
ijtc-1835	135	16	to	to	PART
ijtc-1835	135	17	test	test	VERB
ijtc-1835	135	18	the	the	DET
ijtc-1835	135	19	research	research	NOUN
ijtc-1835	135	20	hypotheses	hypothesis	NOUN
ijtc-1835	135	21	.	.	PUNCT
ijtc-1835	136	1	the	the	DET
ijtc-1835	136	2	contribution	contribution	NOUN
ijtc-1835	136	3	of	of	ADP
ijtc-1835	136	4	data	datum	NOUN
ijtc-1835	136	5	from	from	ADP
ijtc-1835	136	6	kpa	kpa	PROPN
ijtc-1835	136	7	respondents	respondent	NOUN
ijtc-1835	136	8	provides	provide	VERB
ijtc-1835	136	9	insights	insight	NOUN
ijtc-1835	136	10	into	into	ADP
ijtc-1835	136	11	the	the	DET
ijtc-1835	136	12	impact	impact	NOUN
ijtc-1835	136	13	of	of	ADP
ijtc-1835	136	14	strategic	strategic	ADJ
ijtc-1835	136	15	policies	policy	NOUN
ijtc-1835	136	16	on	on	ADP
ijtc-1835	136	17	the	the	DET
ijtc-1835	136	18	quality	quality	NOUN
ijtc-1835	136	19	of	of	ADP
ijtc-1835	136	20	financial	financial	ADJ
ijtc-1835	136	21	reports	report	NOUN
ijtc-1835	136	22	,	,	PUNCT
ijtc-1835	136	23	while	while	SCONJ
ijtc-1835	136	24	financial	financial	ADJ
ijtc-1835	136	25	management	management	NOUN
ijtc-1835	136	26	staff	staff	NOUN
ijtc-1835	136	27	respondents	respondent	NOUN
ijtc-1835	136	28	provide	provide	VERB
ijtc-1835	136	29	information	information	NOUN
ijtc-1835	136	30	on	on	ADP
ijtc-1835	136	31	technical	technical	ADJ
ijtc-1835	136	32	implementation	implementation	NOUN
ijtc-1835	136	33	.	.	PUNCT
ijtc-1835	137	1	the	the	DET
ijtc-1835	137	2	balanced	balanced	ADJ
ijtc-1835	137	3	proportion	proportion	NOUN
ijtc-1835	137	4	between	between	ADP
ijtc-1835	137	5	respondents	respondent	NOUN
ijtc-1835	137	6	responsible	responsible	ADJ
ijtc-1835	137	7	for	for	ADP
ijtc-1835	137	8	revenue	revenue	NOUN
ijtc-1835	137	9	and	and	CCONJ
ijtc-1835	137	10	expenditure	expenditure	NOUN
ijtc-1835	137	11	aspects	aspect	NOUN
ijtc-1835	137	12	allows	allow	VERB
ijtc-1835	137	13	for	for	ADP
ijtc-1835	137	14	a	a	DET
ijtc-1835	137	15	comprehensive	comprehensive	ADJ
ijtc-1835	137	16	analysis	analysis	NOUN
ijtc-1835	137	17	of	of	ADP
ijtc-1835	137	18	the	the	DET
ijtc-1835	137	19	entire	entire	ADJ
ijtc-1835	137	20	financial	financial	ADJ
ijtc-1835	137	21	transaction	transaction	NOUN
ijtc-1835	137	22	cycle	cycle	NOUN
ijtc-1835	137	23	.	.	PUNCT
ijtc-1835	138	1	the	the	DET
ijtc-1835	138	2	diversity	diversity	NOUN
ijtc-1835	138	3	of	of	ADP
ijtc-1835	138	4	respondents	respondent	NOUN
ijtc-1835	138	5	based	base	VERB
ijtc-1835	138	6	on	on	ADP
ijtc-1835	138	7	job	job	NOUN
ijtc-1835	138	8	category	category	NOUN
ijtc-1835	138	9	strengthens	strengthen	VERB
ijtc-1835	138	10	the	the	DET
ijtc-1835	138	11	external	external	ADJ
ijtc-1835	138	12	validity	validity	NOUN
ijtc-1835	138	13	of	of	ADP
ijtc-1835	138	14	the	the	DET
ijtc-1835	138	15	research	research	NOUN
ijtc-1835	138	16	findings	finding	NOUN
ijtc-1835	138	17	.	.	PUNCT
ijtc-1835	139	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1835	139	2	influence	influence	NOUN
ijtc-1835	139	3	of	of	ADP
ijtc-1835	139	4	internal	internal	ADJ
ijtc-1835	139	5	controls	control	NOUN
ijtc-1835	139	6	,	,	PUNCT
ijtc-1835	139	7	hr	hr	NOUN
ijtc-1835	139	8	quality	quality	NOUN
ijtc-1835	139	9	,	,	PUNCT
ijtc-1835	139	10	it	it	PRON
ijtc-1835	139	11	,	,	PUNCT
ijtc-1835	139	12	and	and	CCONJ
ijtc-1835	139	13	accrual	accrual	ADJ
ijtc-1835	139	14	accounting	accounting	NOUN
ijtc-1835	139	15	on	on	ADP
ijtc-1835	139	16	financial	financial	ADJ
ijtc-1835	139	17	report	report	NOUN
ijtc-1835	139	18	quality	quality	NOUN
ijtc-1835	139	19	in	in	ADP
ijtc-1835	139	20	central	central	ADJ
ijtc-1835	139	21	kalimantan	kalimantan	PROPN
ijtc-1835	139	22	's	's	PART
ijtc-1835	139	23	religious	religious	ADJ
ijtc-1835	139	24	courts	court	NOUN
ijtc-1835	139	25	.	.	PUNCT
ijtc-1835	140	1	sosilawati	sosilawati	PROPN
ijtc-1835	140	2	,	,	PUNCT
ijtc-1835	140	3	kadir	kadir	PROPN
ijtc-1835	140	4	and	and	CCONJ
ijtc-1835	140	5	sarwani	sarwani	PROPN
ijtc-1835	140	6	9	9	NUM
ijtc-1835	140	7	|	|	NOUN
ijtc-1835	140	8	ilomata	ilomata	PROPN
ijtc-1835	140	9	international	international	ADJ
ijtc-1835	140	10	journal	journal	NOUN
ijtc-1835	140	11	of	of	ADP
ijtc-1835	140	12	tax	tax	PROPN
ijtc-1835	140	13	&	&	CCONJ
ijtc-1835	140	14	accounting	account	VERB
ijtc-1835	140	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1835	140	16	table	table	NOUN
ijtc-1835	140	17	4	4	NUM
ijtc-1835	140	18	.	.	PUNCT
ijtc-1835	140	19	spss	spss	PROPN
ijtc-1835	140	20	output	output	PROPN
ijtc-1835	140	21	coefficients	coefficient	NOUN
ijtc-1835	140	22	multiple	multiple	ADJ
ijtc-1835	140	23	linear	linear	ADJ
ijtc-1835	140	24	regression	regression	NOUN
ijtc-1835	140	25	analysis	analysis	NOUN
ijtc-1835	140	26	model	model	NOUN
ijtc-1835	140	27	unstandardized	unstandardized	ADJ
ijtc-1835	140	28	b	b	NOUN
ijtc-1835	140	29	std	std	PROPN
ijtc-1835	140	30	.	.	NOUN
ijtc-1835	140	31	error	error	NOUN
ijtc-1835	140	32	beta	beta	PROPN
ijtc-1835	140	33	t	t	PROPN
ijtc-1835	140	34	sig	sig	PROPN
ijtc-1835	140	35	.	.	PUNCT
ijtc-1835	141	1	(	(	PUNCT
ijtc-1835	141	2	constant	constant	ADJ
ijtc-1835	141	3	)	)	PUNCT
ijtc-1835	141	4	0.456	0.456	NUM
ijtc-1835	141	5	0.214	0.214	NUM
ijtc-1835	141	6	—	—	PUNCT
ijtc-1835	141	7	2.131	2.131	NUM
ijtc-1835	141	8	0.038	0.038	NUM
ijtc-1835	141	9	x₁	x₁	PROPN
ijtc-1835	141	10	(	(	PUNCT
ijtc-1835	141	11	spi	spi	PROPN
ijtc-1835	141	12	)	)	PUNCT
ijtc-1835	141	13	0.327	0.327	NUM
ijtc-1835	141	14	0.085	0.085	NUM
ijtc-1835	141	15	0.376	0.376	NUM
ijtc-1835	141	16	3.847	3.847	NUM
ijtc-1835	141	17	0.001	0.001	NUM
ijtc-1835	141	18	x₂	x₂	NOUN
ijtc-1835	141	19	(	(	PUNCT
ijtc-1835	141	20	sdm	sdm	PROPN
ijtc-1835	141	21	)	)	PUNCT
ijtc-1835	141	22	0.251	0.251	NUM
ijtc-1835	141	23	0.078	0.078	NUM
ijtc-1835	141	24	0.298	0.298	NUM
ijtc-1835	141	25	3.218	3.218	NUM
ijtc-1835	141	26	0.003	0.003	NUM
ijtc-1835	141	27	x₃	x₃	PROPN
ijtc-1835	141	28	(	(	PUNCT
ijtc-1835	141	29	ti	ti	NOUN
ijtc-1835	141	30	)	)	PUNCT
ijtc-1835	141	31	0.236	0.236	NUM
ijtc-1835	141	32	0.091	0.091	NUM
ijtc-1835	141	33	0.271	0.271	NUM
ijtc-1835	141	34	2.593	2.593	NUM
ijtc-1835	141	35	0.014	0.014	NUM
ijtc-1835	141	36	x₄	x₄	PROPN
ijtc-1835	141	37	(	(	PUNCT
ijtc-1835	141	38	sap	sap	PROPN
ijtc-1835	141	39	)	)	PUNCT
ijtc-1835	141	40	0.264	0.264	NUM
ijtc-1835	141	41	0.077	0.077	NUM
ijtc-1835	141	42	0.312	0.312	NUM
ijtc-1835	141	43	3.429	3.429	NUM
ijtc-1835	141	44	0.002	0.002	NUM
ijtc-1835	141	45	tabel	tabel	NOUN
ijtc-1835	141	46	5	5	NUM
ijtc-1835	141	47	.	.	PUNCT
ijtc-1835	141	48	r	r	NOUN
ijtc-1835	141	49	model	model	NOUN
ijtc-1835	141	50	summary	summary	NOUN
ijtc-1835	141	51	r	r	NOUN
ijtc-1835	141	52	r²	r²	NOUN
ijtc-1835	141	53	adjusted	adjust	VERB
ijtc-1835	141	54	r²	r²	NOUN
ijtc-1835	141	55	std	std	NOUN
ijtc-1835	141	56	.	.	NOUN
ijtc-1835	141	57	error	error	NOUN
ijtc-1835	141	58	0.899	0.899	NUM
ijtc-1835	141	59	0.808	0.808	NUM
ijtc-1835	141	60	0.782	0.782	NUM
ijtc-1835	141	61	0.317	0.317	NUM
ijtc-1835	141	62	table	table	NOUN
ijtc-1835	141	63	6	6	NUM
ijtc-1835	141	64	.	.	PUNCT
ijtc-1835	142	1	anova	anova	PROPN
ijtc-1835	142	2	table	table	NOUN
ijtc-1835	142	3	(	(	PUNCT
ijtc-1835	142	4	signifikansi	signifikansi	NOUN
ijtc-1835	142	5	model	model	NOUN
ijtc-1835	142	6	)	)	PUNCT
ijtc-1835	142	7	model	model	NOUN
ijtc-1835	142	8	sum	sum	NOUN
ijtc-1835	142	9	of	of	ADP
ijtc-1835	142	10	squares	square	NOUN
ijtc-1835	142	11	df	df	PROPN
ijtc-1835	142	12	mean	mean	PROPN
ijtc-1835	142	13	square	square	PROPN
ijtc-1835	142	14	f	f	PROPN
ijtc-1835	142	15	sig	sig	PROPN
ijtc-1835	142	16	.	.	PUNCT
ijtc-1835	143	1	regression	regression	VERB
ijtc-1835	143	2	42.521	42.521	NUM
ijtc-1835	143	3	4	4	NUM
ijtc-1835	143	4	10.630	10.630	NUM
ijtc-1835	143	5	41.812	41.812	NUM
ijtc-1835	143	6	0.000	0.000	NUM
ijtc-1835	143	7	residual	residual	ADJ
ijtc-1835	143	8	10.078	10.078	NUM
ijtc-1835	143	9	34	34	NUM
ijtc-1835	143	10	0.296	0.296	NUM
ijtc-1835	143	11	total	total	NOUN
ijtc-1835	143	12	52.599	52.599	NUM
ijtc-1835	143	13	38	38	NUM
ijtc-1835	143	14	the	the	DET
ijtc-1835	143	15	hypothesis	hypothesis	NOUN
ijtc-1835	143	16	tests	test	NOUN
ijtc-1835	143	17	,	,	PUNCT
ijtc-1835	143	18	conducted	conduct	VERB
ijtc-1835	143	19	through	through	ADP
ijtc-1835	143	20	both	both	DET
ijtc-1835	143	21	t	t	NOUN
ijtc-1835	143	22	-	-	PUNCT
ijtc-1835	143	23	tests	test	NOUN
ijtc-1835	143	24	and	and	CCONJ
ijtc-1835	143	25	f	f	NOUN
ijtc-1835	143	26	-	-	PUNCT
ijtc-1835	143	27	tests	test	NOUN
ijtc-1835	143	28	,	,	PUNCT
ijtc-1835	143	29	confirm	confirm	VERB
ijtc-1835	143	30	the	the	DET
ijtc-1835	143	31	acceptance	acceptance	NOUN
ijtc-1835	143	32	of	of	ADP
ijtc-1835	143	33	all	all	DET
ijtc-1835	143	34	proposed	propose	VERB
ijtc-1835	143	35	hypotheses	hypothesis	NOUN
ijtc-1835	143	36	in	in	ADP
ijtc-1835	143	37	this	this	DET
ijtc-1835	143	38	study	study	NOUN
ijtc-1835	143	39	.	.	PUNCT
ijtc-1835	144	1	the	the	DET
ijtc-1835	144	2	f	f	NOUN
ijtc-1835	144	3	-	-	PUNCT
ijtc-1835	144	4	test	test	NOUN
ijtc-1835	144	5	yielded	yield	VERB
ijtc-1835	144	6	an	an	DET
ijtc-1835	144	7	f	f	NOUN
ijtc-1835	144	8	-	-	PUNCT
ijtc-1835	144	9	statistic	statistic	NOUN
ijtc-1835	144	10	of	of	ADP
ijtc-1835	144	11	42.63	42.63	NUM
ijtc-1835	144	12	with	with	ADP
ijtc-1835	144	13	a	a	DET
ijtc-1835	144	14	significance	significance	NOUN
ijtc-1835	144	15	level	level	NOUN
ijtc-1835	144	16	of	of	ADP
ijtc-1835	144	17	0.000	0.000	NUM
ijtc-1835	144	18	(	(	PUNCT
ijtc-1835	144	19	which	which	PRON
ijtc-1835	144	20	is	be	AUX
ijtc-1835	144	21	less	less	ADJ
ijtc-1835	144	22	than	than	ADP
ijtc-1835	144	23	0.05	0.05	NUM
ijtc-1835	144	24	)	)	PUNCT
ijtc-1835	144	25	.	.	PUNCT
ijtc-1835	145	1	this	this	PRON
ijtc-1835	145	2	indicates	indicate	VERB
ijtc-1835	145	3	that	that	SCONJ
ijtc-1835	145	4	the	the	DET
ijtc-1835	145	5	internal	internal	ADJ
ijtc-1835	145	6	control	control	NOUN
ijtc-1835	145	7	system	system	NOUN
ijtc-1835	145	8	,	,	PUNCT
ijtc-1835	145	9	human	human	ADJ
ijtc-1835	145	10	resource	resource	NOUN
ijtc-1835	145	11	quality	quality	NOUN
ijtc-1835	145	12	,	,	PUNCT
ijtc-1835	145	13	utilization	utilization	NOUN
ijtc-1835	145	14	of	of	ADP
ijtc-1835	145	15	information	information	NOUN
ijtc-1835	145	16	technology	technology	NOUN
ijtc-1835	145	17	,	,	PUNCT
ijtc-1835	145	18	and	and	CCONJ
ijtc-1835	145	19	implementation	implementation	NOUN
ijtc-1835	145	20	of	of	ADP
ijtc-1835	145	21	accrual	accrual	ADJ
ijtc-1835	145	22	-	-	PUNCT
ijtc-1835	145	23	based	base	VERB
ijtc-1835	145	24	sap	sap	PROPN
ijtc-1835	145	25	collectively	collectively	ADV
ijtc-1835	145	26	have	have	VERB
ijtc-1835	145	27	a	a	DET
ijtc-1835	145	28	significant	significant	ADJ
ijtc-1835	145	29	simultaneous	simultaneous	ADJ
ijtc-1835	145	30	effect	effect	NOUN
ijtc-1835	145	31	on	on	ADP
ijtc-1835	145	32	the	the	DET
ijtc-1835	145	33	quality	quality	NOUN
ijtc-1835	145	34	of	of	ADP
ijtc-1835	145	35	financial	financial	ADJ
ijtc-1835	145	36	reports	report	NOUN
ijtc-1835	145	37	.	.	PUNCT
ijtc-1835	146	1	furthermore	furthermore	ADV
ijtc-1835	146	2	,	,	PUNCT
ijtc-1835	146	3	the	the	DET
ijtc-1835	146	4	t	t	NOUN
ijtc-1835	146	5	-	-	PUNCT
ijtc-1835	146	6	test	test	NOUN
ijtc-1835	146	7	results	result	NOUN
ijtc-1835	146	8	demonstrate	demonstrate	VERB
ijtc-1835	146	9	that	that	SCONJ
ijtc-1835	146	10	each	each	DET
ijtc-1835	146	11	independent	independent	ADJ
ijtc-1835	146	12	variable	variable	NOUN
ijtc-1835	146	13	individually	individually	ADV
ijtc-1835	146	14	exerts	exert	VERB
ijtc-1835	146	15	a	a	DET
ijtc-1835	146	16	significant	significant	ADJ
ijtc-1835	146	17	effect	effect	NOUN
ijtc-1835	146	18	on	on	ADP
ijtc-1835	146	19	the	the	DET
ijtc-1835	146	20	quality	quality	NOUN
ijtc-1835	146	21	of	of	ADP
ijtc-1835	146	22	financial	financial	ADJ
ijtc-1835	146	23	reports	report	NOUN
ijtc-1835	146	24	.	.	PUNCT
ijtc-1835	147	1	specifically	specifically	ADV
ijtc-1835	147	2	,	,	PUNCT
ijtc-1835	147	3	the	the	DET
ijtc-1835	147	4	t	t	PROPN
ijtc-1835	147	5	-	-	PUNCT
ijtc-1835	147	6	statistics	statistic	NOUN
ijtc-1835	147	7	were	be	AUX
ijtc-1835	147	8	4.37	4.37	NUM
ijtc-1835	147	9	for	for	ADP
ijtc-1835	147	10	internal	internal	ADJ
ijtc-1835	147	11	control	control	NOUN
ijtc-1835	147	12	system	system	NOUN
ijtc-1835	147	13	,	,	PUNCT
ijtc-1835	147	14	3.92	3.92	NUM
ijtc-1835	147	15	for	for	ADP
ijtc-1835	147	16	human	human	ADJ
ijtc-1835	147	17	resource	resource	NOUN
ijtc-1835	147	18	quality	quality	NOUN
ijtc-1835	147	19	,	,	PUNCT
ijtc-1835	147	20	2.84	2.84	NUM
ijtc-1835	147	21	for	for	ADP
ijtc-1835	147	22	utilization	utilization	NOUN
ijtc-1835	147	23	of	of	ADP
ijtc-1835	147	24	information	information	NOUN
ijtc-1835	147	25	technology	technology	NOUN
ijtc-1835	147	26	,	,	PUNCT
ijtc-1835	147	27	and	and	CCONJ
ijtc-1835	147	28	3.25	3.25	NUM
ijtc-1835	147	29	for	for	ADP
ijtc-1835	147	30	implementation	implementation	NOUN
ijtc-1835	147	31	of	of	ADP
ijtc-1835	147	32	accrual	accrual	ADJ
ijtc-1835	147	33	-	-	PUNCT
ijtc-1835	147	34	based	base	VERB
ijtc-1835	147	35	sap	sap	NOUN
ijtc-1835	147	36	.	.	PUNCT
ijtc-1835	148	1	all	all	DET
ijtc-1835	148	2	these	these	DET
ijtc-1835	148	3	t	t	PROPN
ijtc-1835	148	4	-	-	PUNCT
ijtc-1835	148	5	statistics	statistic	NOUN
ijtc-1835	148	6	exceed	exceed	VERB
ijtc-1835	148	7	the	the	DET
ijtc-1835	148	8	t	t	NOUN
ijtc-1835	148	9	-	-	PUNCT
ijtc-1835	148	10	table	table	NOUN
ijtc-1835	148	11	value	value	NOUN
ijtc-1835	148	12	of	of	ADP
ijtc-1835	148	13	1.987	1.987	NUM
ijtc-1835	148	14	,	,	PUNCT
ijtc-1835	148	15	with	with	ADP
ijtc-1835	148	16	a	a	DET
ijtc-1835	148	17	significance	significance	NOUN
ijtc-1835	148	18	level	level	NOUN
ijtc-1835	148	19	less	less	ADJ
ijtc-1835	148	20	than	than	ADP
ijtc-1835	148	21	0.05	0.05	NUM
ijtc-1835	148	22	.	.	PUNCT
ijtc-1835	149	1	these	these	DET
ijtc-1835	149	2	findings	finding	NOUN
ijtc-1835	149	3	strongly	strongly	ADV
ijtc-1835	149	4	imply	imply	VERB
ijtc-1835	149	5	the	the	DET
ijtc-1835	149	6	necessity	necessity	NOUN
ijtc-1835	149	7	of	of	ADP
ijtc-1835	149	8	ongoing	ongoing	ADJ
ijtc-1835	149	9	efforts	effort	NOUN
ijtc-1835	149	10	to	to	PART
ijtc-1835	149	11	enhance	enhance	VERB
ijtc-1835	149	12	human	human	ADJ
ijtc-1835	149	13	resource	resource	NOUN
ijtc-1835	149	14	competence	competence	NOUN
ijtc-1835	149	15	through	through	ADP
ijtc-1835	149	16	continuous	continuous	ADJ
ijtc-1835	149	17	education	education	NOUN
ijtc-1835	149	18	and	and	CCONJ
ijtc-1835	149	19	training	training	NOUN
ijtc-1835	149	20	,	,	PUNCT
ijtc-1835	149	21	reinforce	reinforce	VERB
ijtc-1835	149	22	internal	internal	ADJ
ijtc-1835	149	23	control	control	NOUN
ijtc-1835	149	24	systems	system	NOUN
ijtc-1835	149	25	,	,	PUNCT
ijtc-1835	149	26	optimize	optimize	VERB
ijtc-1835	149	27	information	information	NOUN
ijtc-1835	149	28	technology	technology	NOUN
ijtc-1835	149	29	utilization	utilization	NOUN
ijtc-1835	149	30	,	,	PUNCT
ijtc-1835	149	31	and	and	CCONJ
ijtc-1835	149	32	deepen	deepen	VERB
ijtc-1835	149	33	the	the	DET
ijtc-1835	149	34	understanding	understanding	NOUN
ijtc-1835	149	35	of	of	ADP
ijtc-1835	149	36	accrual	accrual	ADJ
ijtc-1835	149	37	-	-	PUNCT
ijtc-1835	149	38	based	base	VERB
ijtc-1835	149	39	government	government	NOUN
ijtc-1835	149	40	accounting	accounting	NOUN
ijtc-1835	149	41	standards	standard	NOUN
ijtc-1835	149	42	to	to	PART
ijtc-1835	149	43	ultimately	ultimately	ADV
ijtc-1835	149	44	improve	improve	VERB
ijtc-1835	149	45	the	the	DET
ijtc-1835	149	46	quality	quality	NOUN
ijtc-1835	149	47	of	of	ADP
ijtc-1835	149	48	financial	financial	ADJ
ijtc-1835	149	49	reports	report	NOUN
ijtc-1835	149	50	within	within	ADP
ijtc-1835	149	51	the	the	DET
ijtc-1835	149	52	religious	religious	ADJ
ijtc-1835	149	53	courts	court	NOUN
ijtc-1835	149	54	throughout	throughout	ADP
ijtc-1835	149	55	central	central	ADJ
ijtc-1835	149	56	kalimantan	kalimantan	PROPN
ijtc-1835	149	57	.	.	PUNCT
ijtc-1835	150	1	this	this	PRON
ijtc-1835	150	2	aligns	align	VERB
ijtc-1835	150	3	with	with	ADP
ijtc-1835	150	4	recent	recent	ADJ
ijtc-1835	150	5	literature	literature	NOUN
ijtc-1835	150	6	emphasizing	emphasize	VERB
ijtc-1835	150	7	the	the	DET
ijtc-1835	150	8	multifaceted	multifaceted	ADJ
ijtc-1835	150	9	determinants	determinant	NOUN
ijtc-1835	150	10	of	of	ADP
ijtc-1835	150	11	financial	financial	ADJ
ijtc-1835	150	12	reporting	reporting	NOUN
ijtc-1835	150	13	quality	quality	NOUN
ijtc-1835	150	14	in	in	ADP
ijtc-1835	150	15	public	public	ADJ
ijtc-1835	150	16	sector	sector	NOUN
ijtc-1835	150	17	entities	entity	NOUN
ijtc-1835	150	18	.	.	PUNCT
ijtc-1835	151	1	while	while	SCONJ
ijtc-1835	151	2	the	the	DET
ijtc-1835	151	3	religious	religious	ADJ
ijtc-1835	151	4	courts	court	NOUN
ijtc-1835	151	5	throughout	throughout	ADP
ijtc-1835	151	6	central	central	ADJ
ijtc-1835	151	7	kalimantan	kalimantan	PROPN
ijtc-1835	151	8	have	have	AUX
ijtc-1835	151	9	implemented	implement	VERB
ijtc-1835	151	10	accrual	accrual	ADJ
ijtc-1835	151	11	-	-	PUNCT
ijtc-1835	151	12	based	base	VERB
ijtc-1835	151	13	government	government	NOUN
ijtc-1835	151	14	accounting	accounting	NOUN
ijtc-1835	151	15	standards	standard	NOUN
ijtc-1835	151	16	(	(	PUNCT
ijtc-1835	151	17	sap	sap	PROPN
ijtc-1835	151	18	)	)	PUNCT
ijtc-1835	151	19	in	in	ADP
ijtc-1835	151	20	accordance	accordance	NOUN
ijtc-1835	151	21	with	with	ADP
ijtc-1835	151	22	pp	pp	PROPN
ijtc-1835	151	23	no	no	INTJ
ijtc-1835	151	24	.	.	PROPN
ijtc-1835	151	25	71	71	NUM
ijtc-1835	151	26	of	of	ADP
ijtc-1835	151	27	2010	2010	NUM
ijtc-1835	151	28	,	,	PUNCT
ijtc-1835	151	29	contributing	contribute	VERB
ijtc-1835	151	30	positively	positively	ADV
ijtc-1835	151	31	to	to	ADP
ijtc-1835	151	32	financial	financial	ADJ
ijtc-1835	151	33	report	report	NOUN
ijtc-1835	151	34	quality	quality	NOUN
ijtc-1835	151	35	,	,	PUNCT
ijtc-1835	151	36	its	its	PRON
ijtc-1835	151	37	regression	regression	NOUN
ijtc-1835	151	38	coefficient	coefficient	NOUN
ijtc-1835	151	39	of	of	ADP
ijtc-1835	151	40	0.31	0.31	NUM
ijtc-1835	151	41	indicates	indicate	VERB
ijtc-1835	151	42	a	a	DET
ijtc-1835	151	43	comparatively	comparatively	ADV
ijtc-1835	151	44	lower	low	ADJ
ijtc-1835	151	45	impact	impact	NOUN
ijtc-1835	151	46	than	than	ADP
ijtc-1835	151	47	the	the	DET
ijtc-1835	151	48	internal	internal	ADJ
ijtc-1835	151	49	control	control	NOUN
ijtc-1835	151	50	system	system	NOUN
ijtc-1835	151	51	(	(	PUNCT
ijtc-1835	151	52	0.42	0.42	NUM
ijtc-1835	151	53	)	)	PUNCT
ijtc-1835	151	54	.	.	PUNCT
ijtc-1835	152	1	this	this	DET
ijtc-1835	152	2	finding	finding	NOUN
ijtc-1835	152	3	suggests	suggest	VERB
ijtc-1835	152	4	that	that	SCONJ
ijtc-1835	152	5	despite	despite	SCONJ
ijtc-1835	152	6	formal	formal	ADJ
ijtc-1835	152	7	adoption	adoption	NOUN
ijtc-1835	152	8	and	and	CCONJ
ijtc-1835	152	9	the	the	DET
ijtc-1835	152	10	complete	complete	ADJ
ijtc-1835	152	11	preparation	preparation	NOUN
ijtc-1835	152	12	of	of	ADP
ijtc-1835	152	13	financial	financial	ADJ
ijtc-1835	152	14	reports	report	NOUN
ijtc-1835	152	15	—	—	PUNCT
ijtc-1835	152	16	including	include	VERB
ijtc-1835	152	17	the	the	DET
ijtc-1835	152	18	budget	budget	NOUN
ijtc-1835	152	19	realization	realization	NOUN
ijtc-1835	152	20	report	report	NOUN
ijtc-1835	152	21	,	,	PUNCT
ijtc-1835	152	22	balance	balance	NOUN
ijtc-1835	152	23	sheet	sheet	NOUN
ijtc-1835	152	24	,	,	PUNCT
ijtc-1835	152	25	operational	operational	ADJ
ijtc-1835	152	26	report	report	NOUN
ijtc-1835	152	27	,	,	PUNCT
ijtc-1835	152	28	statement	statement	NOUN
ijtc-1835	152	29	of	of	ADP
ijtc-1835	152	30	changes	change	NOUN
ijtc-1835	152	31	in	in	ADP
ijtc-1835	152	32	equity	equity	NOUN
ijtc-1835	152	33	,	,	PUNCT
ijtc-1835	152	34	and	and	CCONJ
ijtc-1835	152	35	notes	note	NOUN
ijtc-1835	152	36	to	to	ADP
ijtc-1835	152	37	financial	financial	ADJ
ijtc-1835	152	38	statements	statement	NOUN
ijtc-1835	152	39	,	,	PUNCT
ijtc-1835	152	40	with	with	ADP
ijtc-1835	152	41	revenue	revenue	NOUN
ijtc-1835	152	42	and	and	CCONJ
ijtc-1835	152	43	expense	expense	NOUN
ijtc-1835	152	44	recognition	recognition	NOUN
ijtc-1835	152	45	on	on	ADP
ijtc-1835	152	46	an	an	DET
ijtc-1835	152	47	accrual	accrual	ADJ
ijtc-1835	152	48	basis	basis	NOUN
ijtc-1835	152	49	—	—	PUNCT
ijtc-1835	152	50	challenges	challenge	VERB
ijtc-1835	152	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1835	152	52	influence	influence	NOUN
ijtc-1835	152	53	of	of	ADP
ijtc-1835	152	54	internal	internal	ADJ
ijtc-1835	152	55	controls	control	NOUN
ijtc-1835	152	56	,	,	PUNCT
ijtc-1835	152	57	hr	hr	NOUN
ijtc-1835	152	58	quality	quality	NOUN
ijtc-1835	152	59	,	,	PUNCT
ijtc-1835	152	60	it	it	PRON
ijtc-1835	152	61	,	,	PUNCT
ijtc-1835	152	62	and	and	CCONJ
ijtc-1835	152	63	accrual	accrual	ADJ
ijtc-1835	152	64	accounting	accounting	NOUN
ijtc-1835	152	65	on	on	ADP
ijtc-1835	152	66	financial	financial	ADJ
ijtc-1835	152	67	report	report	NOUN
ijtc-1835	152	68	quality	quality	NOUN
ijtc-1835	152	69	in	in	ADP
ijtc-1835	152	70	central	central	ADJ
ijtc-1835	152	71	kalimantan	kalimantan	PROPN
ijtc-1835	152	72	's	's	PART
ijtc-1835	152	73	religious	religious	ADJ
ijtc-1835	152	74	courts	court	NOUN
ijtc-1835	152	75	.	.	PUNCT
ijtc-1835	153	1	sosilawati	sosilawati	PROPN
ijtc-1835	153	2	,	,	PUNCT
ijtc-1835	153	3	kadir	kadir	PROPN
ijtc-1835	153	4	and	and	CCONJ
ijtc-1835	153	5	sarwani	sarwani	PROPN
ijtc-1835	153	6	10	10	NUM
ijtc-1835	153	7	|	|	ADV
ijtc-1835	153	8	ilomata	ilomata	PROPN
ijtc-1835	153	9	international	international	ADJ
ijtc-1835	153	10	journal	journal	NOUN
ijtc-1835	153	11	of	of	ADP
ijtc-1835	153	12	tax	tax	PROPN
ijtc-1835	153	13	&	&	CCONJ
ijtc-1835	153	14	accounting	accounting	PROPN
ijtc-1835	153	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1835	153	16	persist	persist	NOUN
ijtc-1835	153	17	.	.	PUNCT
ijtc-1835	154	1	these	these	DET
ijtc-1835	154	2	challenges	challenge	NOUN
ijtc-1835	154	3	include	include	VERB
ijtc-1835	154	4	the	the	DET
ijtc-1835	154	5	need	need	NOUN
ijtc-1835	154	6	for	for	ADP
ijtc-1835	154	7	deeper	deep	ADJ
ijtc-1835	154	8	understanding	understanding	NOUN
ijtc-1835	154	9	by	by	ADP
ijtc-1835	154	10	human	human	ADJ
ijtc-1835	154	11	resources	resource	NOUN
ijtc-1835	154	12	and	and	CCONJ
ijtc-1835	154	13	continued	continued	ADJ
ijtc-1835	154	14	improvement	improvement	NOUN
ijtc-1835	154	15	in	in	ADP
ijtc-1835	154	16	it	it	PRON
ijtc-1835	154	17	infrastructure	infrastructure	NOUN
ijtc-1835	154	18	support	support	NOUN
ijtc-1835	154	19	.	.	PUNCT
ijtc-1835	155	1	this	this	PRON
ijtc-1835	155	2	is	be	AUX
ijtc-1835	155	3	consistent	consistent	ADJ
ijtc-1835	155	4	with	with	ADP
ijtc-1835	155	5	accrual	accrual	ADJ
ijtc-1835	155	6	-	-	PUNCT
ijtc-1835	155	7	based	base	VERB
ijtc-1835	155	8	accounting	accounting	NOUN
ijtc-1835	155	9	theory	theory	NOUN
ijtc-1835	155	10	,	,	PUNCT
ijtc-1835	155	11	which	which	PRON
ijtc-1835	155	12	posits	posit	VERB
ijtc-1835	155	13	an	an	DET
ijtc-1835	155	14	increase	increase	NOUN
ijtc-1835	155	15	in	in	ADP
ijtc-1835	155	16	relevance	relevance	NOUN
ijtc-1835	155	17	and	and	CCONJ
ijtc-1835	155	18	reliability	reliability	NOUN
ijtc-1835	155	19	,	,	PUNCT
ijtc-1835	155	20	and	and	CCONJ
ijtc-1835	155	21	aligns	align	VERB
ijtc-1835	155	22	with	with	ADP
ijtc-1835	155	23	previous	previous	ADJ
ijtc-1835	155	24	research	research	NOUN
ijtc-1835	155	25	supporting	support	VERB
ijtc-1835	155	26	the	the	DET
ijtc-1835	155	27	positive	positive	ADJ
ijtc-1835	155	28	influence	influence	NOUN
ijtc-1835	155	29	of	of	ADP
ijtc-1835	155	30	accrual	accrual	ADJ
ijtc-1835	155	31	-	-	PUNCT
ijtc-1835	155	32	based	base	VERB
ijtc-1835	155	33	sap	sap	PROPN
ijtc-1835	155	34	on	on	ADP
ijtc-1835	155	35	financial	financial	ADJ
ijtc-1835	155	36	report	report	NOUN
ijtc-1835	155	37	quality	quality	NOUN
ijtc-1835	155	38	.	.	PUNCT
ijtc-1835	156	1	for	for	ADP
ijtc-1835	156	2	instance	instance	NOUN
ijtc-1835	156	3	,	,	PUNCT
ijtc-1835	156	4	a	a	DET
ijtc-1835	156	5	study	study	NOUN
ijtc-1835	156	6	by	by	ADP
ijtc-1835	156	7	puspita	puspita	PROPN
ijtc-1835	156	8	et	et	PROPN
ijtc-1835	156	9	al	al	PROPN
ijtc-1835	156	10	.	.	PROPN
ijtc-1835	157	1	(	(	PUNCT
ijtc-1835	157	2	2021	2021	NUM
ijtc-1835	157	3	)	)	PUNCT
ijtc-1835	157	4	also	also	ADV
ijtc-1835	157	5	found	find	VERB
ijtc-1835	157	6	a	a	DET
ijtc-1835	157	7	positive	positive	ADJ
ijtc-1835	157	8	influence	influence	NOUN
ijtc-1835	157	9	of	of	ADP
ijtc-1835	157	10	the	the	DET
ijtc-1835	157	11	understanding	understanding	NOUN
ijtc-1835	157	12	of	of	ADP
ijtc-1835	157	13	government	government	NOUN
ijtc-1835	157	14	accounting	accounting	NOUN
ijtc-1835	157	15	standards	standard	NOUN
ijtc-1835	157	16	on	on	ADP
ijtc-1835	157	17	financial	financial	ADJ
ijtc-1835	157	18	report	report	NOUN
ijtc-1835	157	19	quality	quality	NOUN
ijtc-1835	157	20	.	.	PUNCT
ijtc-1835	158	1	this	this	DET
ijtc-1835	158	2	study	study	NOUN
ijtc-1835	158	3	's	's	PART
ijtc-1835	158	4	findings	finding	NOUN
ijtc-1835	158	5	consistently	consistently	ADV
ijtc-1835	158	6	demonstrate	demonstrate	VERB
ijtc-1835	158	7	that	that	SCONJ
ijtc-1835	158	8	the	the	DET
ijtc-1835	158	9	internal	internal	ADJ
ijtc-1835	158	10	control	control	NOUN
ijtc-1835	158	11	system	system	NOUN
ijtc-1835	158	12	,	,	PUNCT
ijtc-1835	158	13	human	human	ADJ
ijtc-1835	158	14	resource	resource	NOUN
ijtc-1835	158	15	quality	quality	NOUN
ijtc-1835	158	16	,	,	PUNCT
ijtc-1835	158	17	utilization	utilization	NOUN
ijtc-1835	158	18	of	of	ADP
ijtc-1835	158	19	information	information	NOUN
ijtc-1835	158	20	technology	technology	NOUN
ijtc-1835	158	21	,	,	PUNCT
ijtc-1835	158	22	and	and	CCONJ
ijtc-1835	158	23	implementation	implementation	NOUN
ijtc-1835	158	24	of	of	ADP
ijtc-1835	158	25	accrual	accrual	ADJ
ijtc-1835	158	26	-	-	PUNCT
ijtc-1835	158	27	based	base	VERB
ijtc-1835	158	28	government	government	NOUN
ijtc-1835	158	29	accounting	accounting	NOUN
ijtc-1835	158	30	standards	standard	NOUN
ijtc-1835	158	31	collectively	collectively	ADV
ijtc-1835	158	32	and	and	CCONJ
ijtc-1835	158	33	individually	individually	ADV
ijtc-1835	158	34	exert	exert	VERB
ijtc-1835	158	35	a	a	DET
ijtc-1835	158	36	positive	positive	ADJ
ijtc-1835	158	37	and	and	CCONJ
ijtc-1835	158	38	significant	significant	ADJ
ijtc-1835	158	39	influence	influence	NOUN
ijtc-1835	158	40	on	on	ADP
ijtc-1835	158	41	the	the	DET
ijtc-1835	158	42	quality	quality	NOUN
ijtc-1835	158	43	of	of	ADP
ijtc-1835	158	44	financial	financial	ADJ
ijtc-1835	158	45	reports	report	NOUN
ijtc-1835	158	46	of	of	ADP
ijtc-1835	158	47	religious	religious	ADJ
ijtc-1835	158	48	courts	court	NOUN
ijtc-1835	158	49	throughout	throughout	ADP
ijtc-1835	158	50	central	central	ADJ
ijtc-1835	158	51	kalimantan	kalimantan	PROPN
ijtc-1835	158	52	.	.	PUNCT
ijtc-1835	159	1	the	the	DET
ijtc-1835	159	2	model	model	NOUN
ijtc-1835	159	3	's	's	PART
ijtc-1835	159	4	strong	strong	ADJ
ijtc-1835	159	5	explanatory	explanatory	ADJ
ijtc-1835	159	6	power	power	NOUN
ijtc-1835	159	7	is	be	AUX
ijtc-1835	159	8	evidenced	evidence	VERB
ijtc-1835	159	9	by	by	ADP
ijtc-1835	159	10	the	the	DET
ijtc-1835	159	11	adjusted	adjust	VERB
ijtc-1835	159	12	r²	r²	NOUN
ijtc-1835	159	13	value	value	NOUN
ijtc-1835	159	14	of	of	ADP
ijtc-1835	159	15	0.782	0.782	NUM
ijtc-1835	159	16	,	,	PUNCT
ijtc-1835	159	17	which	which	PRON
ijtc-1835	159	18	indicates	indicate	VERB
ijtc-1835	159	19	that	that	SCONJ
ijtc-1835	159	20	78.2	78.2	NUM
ijtc-1835	159	21	%	%	NOUN
ijtc-1835	159	22	of	of	ADP
ijtc-1835	159	23	the	the	DET
ijtc-1835	159	24	variation	variation	NOUN
ijtc-1835	159	25	in	in	ADP
ijtc-1835	159	26	financial	financial	ADJ
ijtc-1835	159	27	report	report	NOUN
ijtc-1835	159	28	quality	quality	NOUN
ijtc-1835	159	29	can	can	AUX
ijtc-1835	159	30	be	be	AUX
ijtc-1835	159	31	explained	explain	VERB
ijtc-1835	159	32	by	by	ADP
ijtc-1835	159	33	these	these	DET
ijtc-1835	159	34	four	four	NUM
ijtc-1835	159	35	independent	independent	ADJ
ijtc-1835	159	36	variables	variable	NOUN
ijtc-1835	159	37	.	.	PUNCT
ijtc-1835	160	1	this	this	PRON
ijtc-1835	160	2	suggests	suggest	VERB
ijtc-1835	160	3	that	that	SCONJ
ijtc-1835	160	4	the	the	DET
ijtc-1835	160	5	chosen	choose	VERB
ijtc-1835	160	6	factors	factor	NOUN
ijtc-1835	160	7	are	be	AUX
ijtc-1835	160	8	highly	highly	ADV
ijtc-1835	160	9	relevant	relevant	ADJ
ijtc-1835	160	10	and	and	CCONJ
ijtc-1835	160	11	influential	influential	ADJ
ijtc-1835	160	12	in	in	ADP
ijtc-1835	160	13	determining	determine	VERB
ijtc-1835	160	14	the	the	DET
ijtc-1835	160	15	quality	quality	NOUN
ijtc-1835	160	16	of	of	ADP
ijtc-1835	160	17	financial	financial	ADJ
ijtc-1835	160	18	reporting	reporting	NOUN
ijtc-1835	160	19	within	within	ADP
ijtc-1835	160	20	these	these	DET
ijtc-1835	160	21	institutions	institution	NOUN
ijtc-1835	160	22	,	,	PUNCT
ijtc-1835	160	23	with	with	SCONJ
ijtc-1835	160	24	the	the	DET
ijtc-1835	160	25	remaining	remain	VERB
ijtc-1835	160	26	21.8	21.8	NUM
ijtc-1835	160	27	%	%	NOUN
ijtc-1835	160	28	being	be	AUX
ijtc-1835	160	29	attributed	attribute	VERB
ijtc-1835	160	30	to	to	ADP
ijtc-1835	160	31	other	other	ADJ
ijtc-1835	160	32	unexamined	unexamined	ADJ
ijtc-1835	160	33	factors	factor	NOUN
ijtc-1835	160	34	.	.	PUNCT
ijtc-1835	161	1	internal	internal	ADJ
ijtc-1835	161	2	control	control	NOUN
ijtc-1835	161	3	system	system	NOUN
ijtc-1835	161	4	(	(	PUNCT
ijtc-1835	161	5	x1	x1	PROPN
ijtc-1835	161	6	)	)	PUNCT
ijtc-1835	161	7	the	the	DET
ijtc-1835	161	8	internal	internal	ADJ
ijtc-1835	161	9	control	control	NOUN
ijtc-1835	161	10	system	system	NOUN
ijtc-1835	161	11	(	(	PUNCT
ijtc-1835	161	12	spi	spi	NOUN
ijtc-1835	161	13	)	)	PUNCT
ijtc-1835	161	14	emerged	emerge	VERB
ijtc-1835	161	15	as	as	ADP
ijtc-1835	161	16	the	the	DET
ijtc-1835	161	17	most	most	ADV
ijtc-1835	161	18	dominant	dominant	ADJ
ijtc-1835	161	19	factor	factor	NOUN
ijtc-1835	161	20	influencing	influence	VERB
ijtc-1835	161	21	the	the	DET
ijtc-1835	161	22	quality	quality	NOUN
ijtc-1835	161	23	of	of	ADP
ijtc-1835	161	24	financial	financial	ADJ
ijtc-1835	161	25	reports	report	NOUN
ijtc-1835	161	26	,	,	PUNCT
ijtc-1835	161	27	with	with	ADP
ijtc-1835	161	28	a	a	DET
ijtc-1835	161	29	regression	regression	NOUN
ijtc-1835	161	30	coefficient	coefficient	NOUN
ijtc-1835	161	31	(	(	PUNCT
ijtc-1835	161	32	β	β	NOUN
ijtc-1835	161	33	)	)	PUNCT
ijtc-1835	161	34	of	of	ADP
ijtc-1835	161	35	0.327	0.327	NUM
ijtc-1835	161	36	and	and	CCONJ
ijtc-1835	161	37	a	a	DET
ijtc-1835	161	38	p	p	NOUN
ijtc-1835	161	39	-	-	PUNCT
ijtc-1835	161	40	value	value	NOUN
ijtc-1835	161	41	of	of	ADP
ijtc-1835	161	42	0.001	0.001	NUM
ijtc-1835	161	43	,	,	PUNCT
ijtc-1835	161	44	indicating	indicate	VERB
ijtc-1835	161	45	a	a	DET
ijtc-1835	161	46	highly	highly	ADV
ijtc-1835	161	47	significant	significant	ADJ
ijtc-1835	161	48	positive	positive	ADJ
ijtc-1835	161	49	relationship	relationship	NOUN
ijtc-1835	161	50	(	(	PUNCT
ijtc-1835	161	51	suwanda	suwanda	PROPN
ijtc-1835	161	52	&	&	CCONJ
ijtc-1835	161	53	dailibas	dailibas	PROPN
ijtc-1835	161	54	,	,	PUNCT
ijtc-1835	161	55	2013	2013	NUM
ijtc-1835	161	56	)	)	PUNCT
ijtc-1835	161	57	.	.	PUNCT
ijtc-1835	162	1	the	the	DET
ijtc-1835	162	2	correlation	correlation	NOUN
ijtc-1835	162	3	analysis	analysis	NOUN
ijtc-1835	162	4	further	far	ADV
ijtc-1835	162	5	supports	support	VERB
ijtc-1835	162	6	this	this	PRON
ijtc-1835	162	7	,	,	PUNCT
ijtc-1835	162	8	showing	show	VERB
ijtc-1835	162	9	a	a	DET
ijtc-1835	162	10	strong	strong	ADJ
ijtc-1835	162	11	correlation	correlation	NOUN
ijtc-1835	162	12	(	(	PUNCT
ijtc-1835	162	13	r=0.78	r=0.78	NOUN
ijtc-1835	162	14	)	)	PUNCT
ijtc-1835	162	15	between	between	ADP
ijtc-1835	162	16	spi	spi	PROPN
ijtc-1835	162	17	and	and	CCONJ
ijtc-1835	162	18	financial	financial	ADJ
ijtc-1835	162	19	report	report	NOUN
ijtc-1835	162	20	quality	quality	NOUN
ijtc-1835	162	21	.	.	PUNCT
ijtc-1835	163	1	this	this	DET
ijtc-1835	163	2	finding	finding	NOUN
ijtc-1835	163	3	aligns	align	VERB
ijtc-1835	163	4	strongly	strongly	ADV
ijtc-1835	163	5	with	with	ADP
ijtc-1835	163	6	both	both	PRON
ijtc-1835	163	7	agency	agency	NOUN
ijtc-1835	163	8	theory	theory	NOUN
ijtc-1835	163	9	and	and	CCONJ
ijtc-1835	163	10	stewardship	stewardship	NOUN
ijtc-1835	163	11	theory	theory	NOUN
ijtc-1835	163	12	(	(	PUNCT
ijtc-1835	163	13	jensen	jensen	PROPN
ijtc-1835	163	14	&	&	CCONJ
ijtc-1835	163	15	meckling	meckling	PROPN
ijtc-1835	163	16	,	,	PUNCT
ijtc-1835	163	17	1976	1976	NUM
ijtc-1835	163	18	)	)	PUNCT
ijtc-1835	163	19	.	.	PUNCT
ijtc-1835	164	1	setiawan	setiawan	PROPN
ijtc-1835	164	2	(	(	PUNCT
ijtc-1835	164	3	2024)from	2024)from	NUM
ijtc-1835	164	4	an	an	DET
ijtc-1835	164	5	agency	agency	NOUN
ijtc-1835	164	6	perspective	perspective	NOUN
ijtc-1835	164	7	,	,	PUNCT
ijtc-1835	164	8	a	a	DET
ijtc-1835	164	9	robust	robust	ADJ
ijtc-1835	164	10	spi	spi	NOUN
ijtc-1835	164	11	serves	serve	VERB
ijtc-1835	164	12	as	as	ADP
ijtc-1835	164	13	a	a	DET
ijtc-1835	164	14	critical	critical	ADJ
ijtc-1835	164	15	mechanism	mechanism	NOUN
ijtc-1835	164	16	for	for	ADP
ijtc-1835	164	17	principals	principal	NOUN
ijtc-1835	164	18	(	(	PUNCT
ijtc-1835	164	19	the	the	DET
ijtc-1835	164	20	public	public	ADJ
ijtc-1835	164	21	and	and	CCONJ
ijtc-1835	164	22	oversight	oversight	NOUN
ijtc-1835	164	23	bodies	body	NOUN
ijtc-1835	164	24	)	)	PUNCT
ijtc-1835	164	25	to	to	PART
ijtc-1835	164	26	ensure	ensure	VERB
ijtc-1835	164	27	that	that	SCONJ
ijtc-1835	164	28	agents	agent	NOUN
ijtc-1835	164	29	(	(	PUNCT
ijtc-1835	164	30	government	government	NOUN
ijtc-1835	164	31	officials	official	NOUN
ijtc-1835	164	32	)	)	PUNCT
ijtc-1835	164	33	manage	manage	VERB
ijtc-1835	164	34	public	public	ADJ
ijtc-1835	164	35	funds	fund	NOUN
ijtc-1835	164	36	responsibly	responsibly	ADV
ijtc-1835	164	37	and	and	CCONJ
ijtc-1835	164	38	provide	provide	VERB
ijtc-1835	164	39	accurate	accurate	ADJ
ijtc-1835	164	40	accountability	accountability	NOUN
ijtc-1835	164	41	.	.	PUNCT
ijtc-1835	165	1	under	under	ADP
ijtc-1835	165	2	stewardship	stewardship	NOUN
ijtc-1835	165	3	theory	theory	NOUN
ijtc-1835	165	4	,	,	PUNCT
ijtc-1835	165	5	a	a	DET
ijtc-1835	165	6	well	well	ADV
ijtc-1835	165	7	-	-	PUNCT
ijtc-1835	165	8	functioning	function	VERB
ijtc-1835	165	9	spi	spi	NOUN
ijtc-1835	165	10	empowers	empower	NOUN
ijtc-1835	165	11	stewards	steward	NOUN
ijtc-1835	165	12	to	to	PART
ijtc-1835	165	13	effectively	effectively	ADV
ijtc-1835	165	14	manage	manage	VERB
ijtc-1835	165	15	resources	resource	NOUN
ijtc-1835	165	16	and	and	CCONJ
ijtc-1835	165	17	fulfill	fulfill	VERB
ijtc-1835	165	18	their	their	PRON
ijtc-1835	165	19	obligations	obligation	NOUN
ijtc-1835	165	20	to	to	ADP
ijtc-1835	165	21	stakeholders	stakeholder	NOUN
ijtc-1835	165	22	(	(	PUNCT
ijtc-1835	165	23	davis	davis	PROPN
ijtc-1835	165	24	et	et	PROPN
ijtc-1835	165	25	al	al	PROPN
ijtc-1835	165	26	.	.	PROPN
ijtc-1835	165	27	,	,	PUNCT
ijtc-1835	165	28	1997	1997	NUM
ijtc-1835	165	29	)	)	PUNCT
ijtc-1835	165	30	.	.	PUNCT
ijtc-1835	166	1	the	the	DET
ijtc-1835	166	2	analysis	analysis	NOUN
ijtc-1835	166	3	revealed	reveal	VERB
ijtc-1835	166	4	that	that	SCONJ
ijtc-1835	166	5	while	while	SCONJ
ijtc-1835	166	6	the	the	DET
ijtc-1835	166	7	control	control	PROPN
ijtc-1835	166	8	environment	environment	PROPN
ijtc-1835	166	9	,	,	PUNCT
ijtc-1835	166	10	characterized	characterize	VERB
ijtc-1835	166	11	by	by	ADP
ijtc-1835	166	12	leadership	leadership	NOUN
ijtc-1835	166	13	commitment	commitment	NOUN
ijtc-1835	166	14	and	and	CCONJ
ijtc-1835	166	15	a	a	DET
ijtc-1835	166	16	clear	clear	ADJ
ijtc-1835	166	17	organizational	organizational	ADJ
ijtc-1835	166	18	structure	structure	NOUN
ijtc-1835	166	19	,	,	PUNCT
ijtc-1835	166	20	is	be	AUX
ijtc-1835	166	21	generally	generally	ADV
ijtc-1835	166	22	good	good	ADJ
ijtc-1835	166	23	,	,	PUNCT
ijtc-1835	166	24	and	and	CCONJ
ijtc-1835	166	25	control	control	NOUN
ijtc-1835	166	26	activities	activity	NOUN
ijtc-1835	166	27	like	like	ADP
ijtc-1835	166	28	segregation	segregation	NOUN
ijtc-1835	166	29	of	of	ADP
ijtc-1835	166	30	duties	duty	NOUN
ijtc-1835	166	31	are	be	AUX
ijtc-1835	166	32	effective	effective	ADJ
ijtc-1835	166	33	,	,	PUNCT
ijtc-1835	166	34	there	there	PRON
ijtc-1835	166	35	is	be	VERB
ijtc-1835	166	36	a	a	DET
ijtc-1835	166	37	clear	clear	ADJ
ijtc-1835	166	38	need	need	NOUN
ijtc-1835	166	39	for	for	ADP
ijtc-1835	166	40	improvement	improvement	NOUN
ijtc-1835	166	41	in	in	ADP
ijtc-1835	166	42	risk	risk	NOUN
ijtc-1835	166	43	assessment	assessment	NOUN
ijtc-1835	166	44	and	and	CCONJ
ijtc-1835	166	45	the	the	DET
ijtc-1835	166	46	monitoring	monitoring	NOUN
ijtc-1835	166	47	component	component	NOUN
ijtc-1835	166	48	,	,	PUNCT
ijtc-1835	166	49	particularly	particularly	ADV
ijtc-1835	166	50	in	in	ADP
ijtc-1835	166	51	following	follow	VERB
ijtc-1835	166	52	up	up	ADP
ijtc-1835	166	53	on	on	ADP
ijtc-1835	166	54	evaluation	evaluation	NOUN
ijtc-1835	166	55	results	result	NOUN
ijtc-1835	166	56	.	.	PUNCT
ijtc-1835	167	1	this	this	PRON
ijtc-1835	167	2	suggests	suggest	VERB
ijtc-1835	167	3	that	that	SCONJ
ijtc-1835	167	4	while	while	SCONJ
ijtc-1835	167	5	controls	control	NOUN
ijtc-1835	167	6	are	be	AUX
ijtc-1835	167	7	in	in	ADP
ijtc-1835	167	8	place	place	NOUN
ijtc-1835	167	9	,	,	PUNCT
ijtc-1835	167	10	proactive	proactive	ADJ
ijtc-1835	167	11	identification	identification	NOUN
ijtc-1835	167	12	of	of	ADP
ijtc-1835	167	13	financial	financial	ADJ
ijtc-1835	167	14	reporting	reporting	NOUN
ijtc-1835	167	15	risks	risk	NOUN
ijtc-1835	167	16	and	and	CCONJ
ijtc-1835	167	17	consistent	consistent	ADJ
ijtc-1835	167	18	enforcement	enforcement	NOUN
ijtc-1835	167	19	of	of	ADP
ijtc-1835	167	20	corrective	corrective	ADJ
ijtc-1835	167	21	actions	action	NOUN
ijtc-1835	167	22	are	be	AUX
ijtc-1835	167	23	areas	area	NOUN
ijtc-1835	167	24	requiring	require	VERB
ijtc-1835	167	25	more	more	ADJ
ijtc-1835	167	26	attention	attention	NOUN
ijtc-1835	167	27	.	.	PUNCT
ijtc-1835	168	1	practical	practical	ADJ
ijtc-1835	168	2	implications	implication	NOUN
ijtc-1835	168	3	:	:	PUNCT
ijtc-1835	168	4	to	to	PART
ijtc-1835	168	5	further	far	ADV
ijtc-1835	168	6	enhance	enhance	VERB
ijtc-1835	168	7	financial	financial	ADJ
ijtc-1835	168	8	report	report	NOUN
ijtc-1835	168	9	quality	quality	NOUN
ijtc-1835	168	10	,	,	PUNCT
ijtc-1835	168	11	religious	religious	ADJ
ijtc-1835	168	12	courts	court	NOUN
ijtc-1835	168	13	should	should	AUX
ijtc-1835	168	14	prioritize	prioritize	VERB
ijtc-1835	168	15	strengthening	strengthen	VERB
ijtc-1835	168	16	their	their	PRON
ijtc-1835	168	17	spi	spi	NOUN
ijtc-1835	168	18	by	by	ADP
ijtc-1835	168	19	implementing	implement	VERB
ijtc-1835	168	20	regular	regular	ADJ
ijtc-1835	168	21	evaluations	evaluation	NOUN
ijtc-1835	168	22	of	of	ADP
ijtc-1835	168	23	control	control	NOUN
ijtc-1835	168	24	effectiveness	effectiveness	NOUN
ijtc-1835	168	25	,	,	PUNCT
ijtc-1835	168	26	increasing	increase	VERB
ijtc-1835	168	27	internal	internal	ADJ
ijtc-1835	168	28	monitoring	monitoring	NOUN
ijtc-1835	168	29	and	and	CCONJ
ijtc-1835	168	30	supervision	supervision	NOUN
ijtc-1835	168	31	activities	activity	NOUN
ijtc-1835	168	32	,	,	PUNCT
ijtc-1835	168	33	and	and	CCONJ
ijtc-1835	168	34	ensuring	ensure	VERB
ijtc-1835	168	35	timely	timely	ADJ
ijtc-1835	168	36	and	and	CCONJ
ijtc-1835	168	37	thorough	thorough	ADJ
ijtc-1835	168	38	followup	followup	NOUN
ijtc-1835	168	39	on	on	ADP
ijtc-1835	168	40	all	all	DET
ijtc-1835	168	41	audit	audit	NOUN
ijtc-1835	168	42	findings	finding	NOUN
ijtc-1835	168	43	and	and	CCONJ
ijtc-1835	168	44	recommendations	recommendation	NOUN
ijtc-1835	168	45	.	.	PUNCT
ijtc-1835	169	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1835	169	2	influence	influence	NOUN
ijtc-1835	169	3	of	of	ADP
ijtc-1835	169	4	internal	internal	ADJ
ijtc-1835	169	5	controls	control	NOUN
ijtc-1835	169	6	,	,	PUNCT
ijtc-1835	169	7	hr	hr	NOUN
ijtc-1835	169	8	quality	quality	NOUN
ijtc-1835	169	9	,	,	PUNCT
ijtc-1835	169	10	it	it	PRON
ijtc-1835	169	11	,	,	PUNCT
ijtc-1835	169	12	and	and	CCONJ
ijtc-1835	169	13	accrual	accrual	ADJ
ijtc-1835	169	14	accounting	accounting	NOUN
ijtc-1835	169	15	on	on	ADP
ijtc-1835	169	16	financial	financial	ADJ
ijtc-1835	169	17	report	report	NOUN
ijtc-1835	169	18	quality	quality	NOUN
ijtc-1835	169	19	in	in	ADP
ijtc-1835	169	20	central	central	ADJ
ijtc-1835	169	21	kalimantan	kalimantan	PROPN
ijtc-1835	169	22	's	's	PART
ijtc-1835	169	23	religious	religious	ADJ
ijtc-1835	169	24	courts	court	NOUN
ijtc-1835	169	25	.	.	PUNCT
ijtc-1835	170	1	sosilawati	sosilawati	PROPN
ijtc-1835	170	2	,	,	PUNCT
ijtc-1835	170	3	kadir	kadir	PROPN
ijtc-1835	170	4	and	and	CCONJ
ijtc-1835	170	5	sarwani	sarwani	VERB
ijtc-1835	170	6	11	11	NUM
ijtc-1835	170	7	|	|	CCONJ
ijtc-1835	170	8	ilomata	ilomata	PROPN
ijtc-1835	170	9	international	international	ADJ
ijtc-1835	170	10	journal	journal	NOUN
ijtc-1835	170	11	of	of	ADP
ijtc-1835	170	12	tax	tax	PROPN
ijtc-1835	170	13	&	&	CCONJ
ijtc-1835	170	14	accounting	account	VERB
ijtc-1835	170	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1835	170	16	human	human	ADJ
ijtc-1835	170	17	resource	resource	NOUN
ijtc-1835	170	18	quality	quality	NOUN
ijtc-1835	170	19	(	(	PUNCT
ijtc-1835	170	20	x2	x2	ADJ
ijtc-1835	170	21	)	)	PUNCT
ijtc-1835	170	22	human	human	ADJ
ijtc-1835	170	23	resource	resource	NOUN
ijtc-1835	170	24	quality	quality	NOUN
ijtc-1835	170	25	(	(	PUNCT
ijtc-1835	170	26	sdm	sdm	PROPN
ijtc-1835	170	27	)	)	PUNCT
ijtc-1835	170	28	demonstrated	demonstrate	VERB
ijtc-1835	170	29	a	a	DET
ijtc-1835	170	30	significant	significant	ADJ
ijtc-1835	170	31	positive	positive	ADJ
ijtc-1835	170	32	influence	influence	NOUN
ijtc-1835	170	33	on	on	ADP
ijtc-1835	170	34	financial	financial	ADJ
ijtc-1835	170	35	report	report	NOUN
ijtc-1835	170	36	quality	quality	NOUN
ijtc-1835	170	37	,	,	PUNCT
ijtc-1835	170	38	with	with	ADP
ijtc-1835	170	39	a	a	DET
ijtc-1835	170	40	regression	regression	NOUN
ijtc-1835	170	41	coefficient	coefficient	NOUN
ijtc-1835	170	42	(	(	PUNCT
ijtc-1835	170	43	β	β	NOUN
ijtc-1835	170	44	)	)	PUNCT
ijtc-1835	170	45	of	of	ADP
ijtc-1835	170	46	0.251	0.251	NUM
ijtc-1835	170	47	and	and	CCONJ
ijtc-1835	170	48	a	a	DET
ijtc-1835	170	49	p	p	NOUN
ijtc-1835	170	50	-	-	PUNCT
ijtc-1835	170	51	value	value	NOUN
ijtc-1835	170	52	of	of	ADP
ijtc-1835	170	53	0.005	0.005	NUM
ijtc-1835	170	54	.	.	PUNCT
ijtc-1835	171	1	the	the	DET
ijtc-1835	171	2	correlation	correlation	NOUN
ijtc-1835	171	3	coefficient	coefficient	NOUN
ijtc-1835	171	4	of	of	ADP
ijtc-1835	171	5	r=0.72	r=0.72	NOUN
ijtc-1835	171	6	also	also	ADV
ijtc-1835	171	7	indicates	indicate	VERB
ijtc-1835	171	8	a	a	DET
ijtc-1835	171	9	fairly	fairly	ADV
ijtc-1835	171	10	strong	strong	ADJ
ijtc-1835	171	11	relationship	relationship	NOUN
ijtc-1835	171	12	.	.	PUNCT
ijtc-1835	172	1	this	this	DET
ijtc-1835	172	2	result	result	NOUN
ijtc-1835	172	3	is	be	AUX
ijtc-1835	172	4	consistent	consistent	ADJ
ijtc-1835	172	5	with	with	ADP
ijtc-1835	172	6	existing	exist	VERB
ijtc-1835	172	7	literature	literature	NOUN
ijtc-1835	172	8	that	that	PRON
ijtc-1835	172	9	emphasizes	emphasize	VERB
ijtc-1835	172	10	the	the	DET
ijtc-1835	172	11	critical	critical	ADJ
ijtc-1835	172	12	role	role	NOUN
ijtc-1835	172	13	of	of	ADP
ijtc-1835	172	14	human	human	ADJ
ijtc-1835	172	15	capital	capital	NOUN
ijtc-1835	172	16	in	in	ADP
ijtc-1835	172	17	producing	produce	VERB
ijtc-1835	172	18	high	high	ADJ
ijtc-1835	172	19	-	-	PUNCT
ijtc-1835	172	20	quality	quality	NOUN
ijtc-1835	172	21	financial	financial	ADJ
ijtc-1835	172	22	information	information	NOUN
ijtc-1835	172	23	.	.	PUNCT
ijtc-1835	173	1	competent	competent	ADJ
ijtc-1835	173	2	and	and	CCONJ
ijtc-1835	173	3	knowledgeable	knowledgeable	ADJ
ijtc-1835	173	4	personnel	personnel	NOUN
ijtc-1835	173	5	are	be	AUX
ijtc-1835	173	6	fundamental	fundamental	ADJ
ijtc-1835	173	7	to	to	ADP
ijtc-1835	173	8	accurately	accurately	ADV
ijtc-1835	173	9	implementing	implement	VERB
ijtc-1835	173	10	accounting	accounting	NOUN
ijtc-1835	173	11	standards	standard	NOUN
ijtc-1835	173	12	and	and	CCONJ
ijtc-1835	173	13	managing	manage	VERB
ijtc-1835	173	14	financial	financial	ADJ
ijtc-1835	173	15	processes	process	NOUN
ijtc-1835	173	16	.	.	PUNCT
ijtc-1835	174	1	this	this	DET
ijtc-1835	174	2	finding	finding	NOUN
ijtc-1835	174	3	also	also	ADV
ijtc-1835	174	4	reinforces	reinforce	VERB
ijtc-1835	174	5	stewardship	stewardship	NOUN
ijtc-1835	174	6	theory	theory	NOUN
ijtc-1835	174	7	,	,	PUNCT
ijtc-1835	174	8	as	as	SCONJ
ijtc-1835	174	9	skilled	skilled	ADJ
ijtc-1835	174	10	human	human	ADJ
ijtc-1835	174	11	resources	resource	NOUN
ijtc-1835	174	12	are	be	AUX
ijtc-1835	174	13	better	well	ADV
ijtc-1835	174	14	equipped	equip	VERB
ijtc-1835	174	15	to	to	PART
ijtc-1835	174	16	act	act	VERB
ijtc-1835	174	17	as	as	ADP
ijtc-1835	174	18	effective	effective	ADJ
ijtc-1835	174	19	stewards	steward	NOUN
ijtc-1835	174	20	of	of	ADP
ijtc-1835	174	21	public	public	ADJ
ijtc-1835	174	22	resources	resource	NOUN
ijtc-1835	174	23	,	,	PUNCT
ijtc-1835	174	24	leading	lead	VERB
ijtc-1835	174	25	to	to	ADP
ijtc-1835	174	26	more	more	ADV
ijtc-1835	174	27	reliable	reliable	ADJ
ijtc-1835	174	28	financial	financial	ADJ
ijtc-1835	174	29	reporting	reporting	NOUN
ijtc-1835	174	30	.	.	PUNCT
ijtc-1835	175	1	despite	despite	SCONJ
ijtc-1835	175	2	the	the	DET
ijtc-1835	175	3	positive	positive	ADJ
ijtc-1835	175	4	influence	influence	NOUN
ijtc-1835	175	5	,	,	PUNCT
ijtc-1835	175	6	the	the	DET
ijtc-1835	175	7	analysis	analysis	NOUN
ijtc-1835	175	8	highlighted	highlight	VERB
ijtc-1835	175	9	limitations	limitation	NOUN
ijtc-1835	175	10	in	in	ADP
ijtc-1835	175	11	the	the	DET
ijtc-1835	175	12	number	number	NOUN
ijtc-1835	175	13	of	of	ADP
ijtc-1835	175	14	employees	employee	NOUN
ijtc-1835	175	15	with	with	ADP
ijtc-1835	175	16	accounting	accounting	NOUN
ijtc-1835	175	17	or	or	CCONJ
ijtc-1835	175	18	financial	financial	ADJ
ijtc-1835	175	19	educational	educational	ADJ
ijtc-1835	175	20	backgrounds	background	NOUN
ijtc-1835	175	21	,	,	PUNCT
ijtc-1835	175	22	high	high	ADJ
ijtc-1835	175	23	employee	employee	NOUN
ijtc-1835	175	24	rotation	rotation	NOUN
ijtc-1835	175	25	,	,	PUNCT
ijtc-1835	175	26	and	and	CCONJ
ijtc-1835	175	27	limited	limited	ADJ
ijtc-1835	175	28	frequency	frequency	NOUN
ijtc-1835	175	29	of	of	ADP
ijtc-1835	175	30	financial	financial	ADJ
ijtc-1835	175	31	management	management	NOUN
ijtc-1835	175	32	training	training	NOUN
ijtc-1835	175	33	.	.	PUNCT
ijtc-1835	176	1	while	while	SCONJ
ijtc-1835	176	2	employees	employee	NOUN
ijtc-1835	176	3	generally	generally	ADV
ijtc-1835	176	4	understand	understand	VERB
ijtc-1835	176	5	their	their	PRON
ijtc-1835	176	6	duties	duty	NOUN
ijtc-1835	176	7	,	,	PUNCT
ijtc-1835	176	8	these	these	DET
ijtc-1835	176	9	limitations	limitation	NOUN
ijtc-1835	176	10	can	can	AUX
ijtc-1835	176	11	hinder	hinder	VERB
ijtc-1835	176	12	the	the	DET
ijtc-1835	176	13	full	full	ADJ
ijtc-1835	176	14	realization	realization	NOUN
ijtc-1835	176	15	of	of	ADP
ijtc-1835	176	16	their	their	PRON
ijtc-1835	176	17	potential	potential	ADJ
ijtc-1835	176	18	contribution	contribution	NOUN
ijtc-1835	176	19	to	to	ADP
ijtc-1835	176	20	financial	financial	ADJ
ijtc-1835	176	21	report	report	NOUN
ijtc-1835	176	22	quality	quality	NOUN
ijtc-1835	176	23	.	.	PUNCT
ijtc-1835	177	1	practical	practical	ADJ
ijtc-1835	177	2	implications	implication	NOUN
ijtc-1835	177	3	:	:	PUNCT
ijtc-1835	177	4	religious	religious	ADJ
ijtc-1835	177	5	courts	court	NOUN
ijtc-1835	177	6	should	should	AUX
ijtc-1835	177	7	invest	invest	VERB
ijtc-1835	177	8	in	in	ADP
ijtc-1835	177	9	continuous	continuous	ADJ
ijtc-1835	177	10	education	education	NOUN
ijtc-1835	177	11	and	and	CCONJ
ijtc-1835	177	12	training	training	NOUN
ijtc-1835	177	13	programs	program	NOUN
ijtc-1835	177	14	for	for	ADP
ijtc-1835	177	15	their	their	PRON
ijtc-1835	177	16	financial	financial	ADJ
ijtc-1835	177	17	staff	staff	NOUN
ijtc-1835	177	18	,	,	PUNCT
ijtc-1835	177	19	specifically	specifically	ADV
ijtc-1835	177	20	focusing	focus	VERB
ijtc-1835	177	21	on	on	ADP
ijtc-1835	177	22	government	government	NOUN
ijtc-1835	177	23	financial	financial	ADJ
ijtc-1835	177	24	management	management	NOUN
ijtc-1835	177	25	and	and	CCONJ
ijtc-1835	177	26	accrual	accrual	ADJ
ijtc-1835	177	27	-	-	PUNCT
ijtc-1835	177	28	based	base	VERB
ijtc-1835	177	29	accounting	accounting	NOUN
ijtc-1835	177	30	.	.	PUNCT
ijtc-1835	178	1	intensifying	intensify	VERB
ijtc-1835	178	2	mentoring	mentoring	NOUN
ijtc-1835	178	3	and	and	CCONJ
ijtc-1835	178	4	technical	technical	ADJ
ijtc-1835	178	5	guidance	guidance	NOUN
ijtc-1835	178	6	can	can	AUX
ijtc-1835	178	7	help	help	VERB
ijtc-1835	178	8	bridge	bridge	VERB
ijtc-1835	178	9	knowledge	knowledge	NOUN
ijtc-1835	178	10	gaps	gap	NOUN
ijtc-1835	178	11	and	and	CCONJ
ijtc-1835	178	12	improve	improve	VERB
ijtc-1835	178	13	practical	practical	ADJ
ijtc-1835	178	14	application	application	NOUN
ijtc-1835	178	15	,	,	PUNCT
ijtc-1835	178	16	especially	especially	ADV
ijtc-1835	178	17	for	for	ADP
ijtc-1835	178	18	new	new	ADJ
ijtc-1835	178	19	employees	employee	NOUN
ijtc-1835	178	20	.	.	PUNCT
ijtc-1835	179	1	implementation	implementation	NOUN
ijtc-1835	179	2	of	of	ADP
ijtc-1835	179	3	accrual	accrual	ADJ
ijtc-1835	179	4	-	-	PUNCT
ijtc-1835	179	5	based	base	VERB
ijtc-1835	179	6	government	government	NOUN
ijtc-1835	179	7	accounting	accounting	NOUN
ijtc-1835	179	8	standards	standard	NOUN
ijtc-1835	179	9	(	(	PUNCT
ijtc-1835	179	10	x4	x4	PROPN
ijtc-1835	179	11	)	)	PUNCT
ijtc-1835	179	12	the	the	DET
ijtc-1835	179	13	implementation	implementation	NOUN
ijtc-1835	179	14	of	of	ADP
ijtc-1835	179	15	accrual	accrual	ADJ
ijtc-1835	179	16	-	-	PUNCT
ijtc-1835	179	17	based	base	VERB
ijtc-1835	179	18	government	government	NOUN
ijtc-1835	179	19	accounting	accounting	NOUN
ijtc-1835	179	20	standards	standard	NOUN
ijtc-1835	179	21	(	(	PUNCT
ijtc-1835	179	22	sap	sap	PROPN
ijtc-1835	179	23	)	)	PUNCT
ijtc-1835	179	24	showed	show	VERB
ijtc-1835	179	25	a	a	DET
ijtc-1835	179	26	significant	significant	ADJ
ijtc-1835	179	27	positive	positive	ADJ
ijtc-1835	179	28	influence	influence	NOUN
ijtc-1835	179	29	,	,	PUNCT
ijtc-1835	179	30	with	with	ADP
ijtc-1835	179	31	a	a	DET
ijtc-1835	179	32	regression	regression	NOUN
ijtc-1835	179	33	coefficient	coefficient	NOUN
ijtc-1835	179	34	(	(	PUNCT
ijtc-1835	179	35	β	β	NOUN
ijtc-1835	179	36	)	)	PUNCT
ijtc-1835	179	37	of	of	ADP
ijtc-1835	179	38	0.264	0.264	NUM
ijtc-1835	179	39	and	and	CCONJ
ijtc-1835	179	40	a	a	DET
ijtc-1835	179	41	p	p	NOUN
ijtc-1835	179	42	-	-	PUNCT
ijtc-1835	179	43	value	value	NOUN
ijtc-1835	179	44	of	of	ADP
ijtc-1835	179	45	0.003	0.003	NUM
ijtc-1835	179	46	.	.	PUNCT
ijtc-1835	180	1	the	the	DET
ijtc-1835	180	2	moderate	moderate	ADJ
ijtc-1835	180	3	correlation	correlation	NOUN
ijtc-1835	180	4	of	of	ADP
ijtc-1835	180	5	r=0.68	r=0.68	NOUN
ijtc-1835	180	6	further	far	ADV
ijtc-1835	180	7	confirms	confirm	VERB
ijtc-1835	180	8	its	its	PRON
ijtc-1835	180	9	contribution	contribution	NOUN
ijtc-1835	180	10	.	.	PUNCT
ijtc-1835	181	1	this	this	DET
ijtc-1835	181	2	finding	finding	NOUN
ijtc-1835	181	3	is	be	AUX
ijtc-1835	181	4	consistent	consistent	ADJ
ijtc-1835	181	5	with	with	ADP
ijtc-1835	181	6	the	the	DET
ijtc-1835	181	7	accrual	accrual	ADJ
ijtc-1835	181	8	-	-	PUNCT
ijtc-1835	181	9	based	base	VERB
ijtc-1835	181	10	accounting	accounting	NOUN
ijtc-1835	181	11	theory	theory	NOUN
ijtc-1835	181	12	,	,	PUNCT
ijtc-1835	181	13	which	which	PRON
ijtc-1835	181	14	posits	posit	VERB
ijtc-1835	181	15	that	that	SCONJ
ijtc-1835	181	16	accrual	accrual	ADJ
ijtc-1835	181	17	accounting	accounting	NOUN
ijtc-1835	181	18	enhances	enhance	VERB
ijtc-1835	181	19	the	the	DET
ijtc-1835	181	20	relevance	relevance	NOUN
ijtc-1835	181	21	and	and	CCONJ
ijtc-1835	181	22	reliability	reliability	NOUN
ijtc-1835	181	23	of	of	ADP
ijtc-1835	181	24	financial	financial	ADJ
ijtc-1835	181	25	reports	report	NOUN
ijtc-1835	181	26	by	by	ADP
ijtc-1835	181	27	recognizing	recognize	VERB
ijtc-1835	181	28	economic	economic	ADJ
ijtc-1835	181	29	events	event	NOUN
ijtc-1835	181	30	when	when	SCONJ
ijtc-1835	181	31	they	they	PRON
ijtc-1835	181	32	occur	occur	VERB
ijtc-1835	181	33	,	,	PUNCT
ijtc-1835	181	34	rather	rather	ADV
ijtc-1835	181	35	than	than	ADP
ijtc-1835	181	36	just	just	ADV
ijtc-1835	181	37	when	when	SCONJ
ijtc-1835	181	38	cash	cash	NOUN
ijtc-1835	181	39	changes	change	VERB
ijtc-1835	181	40	hands	hand	NOUN
ijtc-1835	181	41	.	.	PUNCT
ijtc-1835	182	1	the	the	DET
ijtc-1835	182	2	study	study	NOUN
ijtc-1835	182	3	confirms	confirm	VERB
ijtc-1835	182	4	that	that	SCONJ
ijtc-1835	182	5	religious	religious	ADJ
ijtc-1835	182	6	courts	court	NOUN
ijtc-1835	182	7	have	have	AUX
ijtc-1835	182	8	largely	largely	ADV
ijtc-1835	182	9	implemented	implement	VERB
ijtc-1835	182	10	accrual	accrual	ADJ
ijtc-1835	182	11	-	-	PUNCT
ijtc-1835	182	12	based	base	VERB
ijtc-1835	182	13	sap	sap	NOUN
ijtc-1835	182	14	in	in	ADP
ijtc-1835	182	15	accordance	accordance	NOUN
ijtc-1835	182	16	with	with	ADP
ijtc-1835	182	17	pp	pp	PROPN
ijtc-1835	182	18	no	no	INTJ
ijtc-1835	182	19	.	.	PROPN
ijtc-1835	182	20	71	71	NUM
ijtc-1835	182	21	of	of	ADP
ijtc-1835	182	22	2010	2010	NUM
ijtc-1835	182	23	,	,	PUNCT
ijtc-1835	182	24	preparing	prepare	VERB
ijtc-1835	182	25	complete	complete	ADJ
ijtc-1835	182	26	financial	financial	ADJ
ijtc-1835	182	27	reports	report	NOUN
ijtc-1835	182	28	and	and	CCONJ
ijtc-1835	182	29	recognizing	recognize	VERB
ijtc-1835	182	30	revenues	revenue	NOUN
ijtc-1835	182	31	and	and	CCONJ
ijtc-1835	182	32	expenses	expense	NOUN
ijtc-1835	182	33	on	on	ADP
ijtc-1835	182	34	an	an	DET
ijtc-1835	182	35	accrual	accrual	ADJ
ijtc-1835	182	36	basis	basis	NOUN
ijtc-1835	182	37	.	.	PUNCT
ijtc-1835	183	1	however	however	ADV
ijtc-1835	183	2	,	,	PUNCT
ijtc-1835	183	3	the	the	DET
ijtc-1835	183	4	discussion	discussion	NOUN
ijtc-1835	183	5	in	in	ADP
ijtc-1835	183	6	the	the	DET
ijtc-1835	183	7	original	original	ADJ
ijtc-1835	183	8	text	text	NOUN
ijtc-1835	183	9	also	also	ADV
ijtc-1835	183	10	points	point	VERB
ijtc-1835	183	11	to	to	ADP
ijtc-1835	183	12	ongoing	ongoing	ADJ
ijtc-1835	183	13	challenges	challenge	NOUN
ijtc-1835	183	14	in	in	ADP
ijtc-1835	183	15	the	the	DET
ijtc-1835	183	16	"	"	PUNCT
ijtc-1835	183	17	in	in	ADP
ijtc-1835	183	18	-	-	PUNCT
ijtc-1835	183	19	depth	depth	NOUN
ijtc-1835	183	20	understanding	understanding	NOUN
ijtc-1835	183	21	by	by	ADP
ijtc-1835	183	22	hr	hr	NOUN
ijtc-1835	183	23	"	"	PUNCT
ijtc-1835	183	24	and	and	CCONJ
ijtc-1835	183	25	"	"	PUNCT
ijtc-1835	183	26	it	it	PRON
ijtc-1835	183	27	infrastructure	infrastructure	NOUN
ijtc-1835	183	28	support	support	NOUN
ijtc-1835	183	29	.	.	PUNCT
ijtc-1835	183	30	"	"	PUNCT
ijtc-1835	184	1	this	this	PRON
ijtc-1835	184	2	suggests	suggest	VERB
ijtc-1835	184	3	that	that	SCONJ
ijtc-1835	184	4	while	while	SCONJ
ijtc-1835	184	5	the	the	DET
ijtc-1835	184	6	formal	formal	ADJ
ijtc-1835	184	7	implementation	implementation	NOUN
ijtc-1835	184	8	is	be	AUX
ijtc-1835	184	9	in	in	ADP
ijtc-1835	184	10	place	place	NOUN
ijtc-1835	184	11	,	,	PUNCT
ijtc-1835	184	12	the	the	DET
ijtc-1835	184	13	full	full	ADJ
ijtc-1835	184	14	benefits	benefit	NOUN
ijtc-1835	184	15	of	of	ADP
ijtc-1835	184	16	accrual	accrual	ADJ
ijtc-1835	184	17	-	-	PUNCT
ijtc-1835	184	18	based	base	VERB
ijtc-1835	184	19	sap	sap	NOUN
ijtc-1835	184	20	may	may	AUX
ijtc-1835	184	21	not	not	PART
ijtc-1835	184	22	be	be	AUX
ijtc-1835	184	23	completely	completely	ADV
ijtc-1835	184	24	realized	realize	VERB
ijtc-1835	184	25	due	due	ADP
ijtc-1835	184	26	to	to	ADP
ijtc-1835	184	27	human	human	ADJ
ijtc-1835	184	28	capacity	capacity	NOUN
ijtc-1835	184	29	and	and	CCONJ
ijtc-1835	184	30	technological	technological	ADJ
ijtc-1835	184	31	limitations	limitation	NOUN
ijtc-1835	184	32	,	,	PUNCT
ijtc-1835	184	33	which	which	PRON
ijtc-1835	184	34	can	can	AUX
ijtc-1835	184	35	lead	lead	VERB
ijtc-1835	184	36	to	to	ADP
ijtc-1835	184	37	inconsistencies	inconsistency	NOUN
ijtc-1835	184	38	or	or	CCONJ
ijtc-1835	184	39	delays	delay	NOUN
ijtc-1835	184	40	in	in	ADP
ijtc-1835	184	41	reporting	report	VERB
ijtc-1835	184	42	.	.	PUNCT
ijtc-1835	185	1	practical	practical	ADJ
ijtc-1835	185	2	implications	implication	NOUN
ijtc-1835	185	3	:	:	PUNCT
ijtc-1835	185	4	to	to	PART
ijtc-1835	185	5	optimize	optimize	VERB
ijtc-1835	185	6	the	the	DET
ijtc-1835	185	7	benefits	benefit	NOUN
ijtc-1835	185	8	of	of	ADP
ijtc-1835	185	9	accrual	accrual	ADJ
ijtc-1835	185	10	-	-	PUNCT
ijtc-1835	185	11	based	base	VERB
ijtc-1835	185	12	sap	sap	PROPN
ijtc-1835	185	13	,	,	PUNCT
ijtc-1835	185	14	religious	religious	ADJ
ijtc-1835	185	15	courts	court	NOUN
ijtc-1835	185	16	need	need	VERB
ijtc-1835	185	17	to	to	PART
ijtc-1835	185	18	formulate	formulate	VERB
ijtc-1835	185	19	and	and	CCONJ
ijtc-1835	185	20	implement	implement	VERB
ijtc-1835	185	21	clear	clear	ADJ
ijtc-1835	185	22	policies	policy	NOUN
ijtc-1835	185	23	that	that	PRON
ijtc-1835	185	24	ensure	ensure	VERB
ijtc-1835	185	25	consistent	consistent	ADJ
ijtc-1835	185	26	and	and	CCONJ
ijtc-1835	185	27	comprehensive	comprehensive	ADJ
ijtc-1835	185	28	application	application	NOUN
ijtc-1835	185	29	of	of	ADP
ijtc-1835	185	30	these	these	DET
ijtc-1835	185	31	standards	standard	NOUN
ijtc-1835	185	32	.	.	PUNCT
ijtc-1835	186	1	developing	develop	VERB
ijtc-1835	186	2	more	more	ADV
ijtc-1835	186	3	detailed	detailed	ADJ
ijtc-1835	186	4	and	and	CCONJ
ijtc-1835	186	5	easily	easily	ADV
ijtc-1835	186	6	understandable	understandable	ADJ
ijtc-1835	186	7	technical	technical	ADJ
ijtc-1835	186	8	guidelines	guideline	NOUN
ijtc-1835	186	9	is	be	AUX
ijtc-1835	186	10	crucial	crucial	ADJ
ijtc-1835	186	11	.	.	PUNCT
ijtc-1835	187	1	furthermore	furthermore	ADV
ijtc-1835	187	2	,	,	PUNCT
ijtc-1835	187	3	establishing	establish	VERB
ijtc-1835	187	4	a	a	DET
ijtc-1835	187	5	special	special	ADJ
ijtc-1835	187	6	team	team	NOUN
ijtc-1835	187	7	for	for	ADP
ijtc-1835	187	8	periodic	periodic	ADJ
ijtc-1835	187	9	monitoring	monitoring	NOUN
ijtc-1835	187	10	and	and	CCONJ
ijtc-1835	187	11	evaluation	evaluation	NOUN
ijtc-1835	187	12	of	of	ADP
ijtc-1835	187	13	financial	financial	ADJ
ijtc-1835	187	14	report	report	NOUN
ijtc-1835	187	15	quality	quality	NOUN
ijtc-1835	187	16	will	will	AUX
ijtc-1835	187	17	help	help	VERB
ijtc-1835	187	18	ensure	ensure	VERB
ijtc-1835	187	19	ongoing	ongoing	ADJ
ijtc-1835	187	20	compliance	compliance	NOUN
ijtc-1835	187	21	and	and	CCONJ
ijtc-1835	187	22	identify	identify	VERB
ijtc-1835	187	23	areas	area	NOUN
ijtc-1835	187	24	for	for	ADP
ijtc-1835	187	25	improvement	improvement	NOUN
ijtc-1835	187	26	.	.	PUNCT
ijtc-1835	188	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1835	188	2	influence	influence	NOUN
ijtc-1835	188	3	of	of	ADP
ijtc-1835	188	4	internal	internal	ADJ
ijtc-1835	188	5	controls	control	NOUN
ijtc-1835	188	6	,	,	PUNCT
ijtc-1835	188	7	hr	hr	NOUN
ijtc-1835	188	8	quality	quality	NOUN
ijtc-1835	188	9	,	,	PUNCT
ijtc-1835	188	10	it	it	PRON
ijtc-1835	188	11	,	,	PUNCT
ijtc-1835	188	12	and	and	CCONJ
ijtc-1835	188	13	accrual	accrual	ADJ
ijtc-1835	188	14	accounting	accounting	NOUN
ijtc-1835	188	15	on	on	ADP
ijtc-1835	188	16	financial	financial	ADJ
ijtc-1835	188	17	report	report	NOUN
ijtc-1835	188	18	quality	quality	NOUN
ijtc-1835	188	19	in	in	ADP
ijtc-1835	188	20	central	central	ADJ
ijtc-1835	188	21	kalimantan	kalimantan	PROPN
ijtc-1835	188	22	's	's	PART
ijtc-1835	188	23	religious	religious	ADJ
ijtc-1835	188	24	courts	court	NOUN
ijtc-1835	188	25	.	.	PUNCT
ijtc-1835	189	1	sosilawati	sosilawati	PROPN
ijtc-1835	189	2	,	,	PUNCT
ijtc-1835	189	3	kadir	kadir	PROPN
ijtc-1835	189	4	and	and	CCONJ
ijtc-1835	189	5	sarwani	sarwani	PROPN
ijtc-1835	189	6	12	12	NUM
ijtc-1835	189	7	|	|	ADV
ijtc-1835	189	8	ilomata	ilomata	PROPN
ijtc-1835	189	9	international	international	ADJ
ijtc-1835	189	10	journal	journal	NOUN
ijtc-1835	189	11	of	of	ADP
ijtc-1835	189	12	tax	tax	PROPN
ijtc-1835	189	13	&	&	CCONJ
ijtc-1835	189	14	accounting	account	VERB
ijtc-1835	189	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1835	189	16	utilization	utilization	NOUN
ijtc-1835	189	17	of	of	ADP
ijtc-1835	189	18	information	information	NOUN
ijtc-1835	189	19	technology	technology	NOUN
ijtc-1835	189	20	(	(	PUNCT
ijtc-1835	189	21	x3	x3	ADJ
ijtc-1835	189	22	)	)	PUNCT
ijtc-1835	189	23	the	the	DET
ijtc-1835	189	24	utilization	utilization	NOUN
ijtc-1835	189	25	of	of	ADP
ijtc-1835	189	26	information	information	NOUN
ijtc-1835	189	27	technology	technology	NOUN
ijtc-1835	189	28	(	(	PUNCT
ijtc-1835	189	29	ti	ti	NOUN
ijtc-1835	189	30	)	)	PUNCT
ijtc-1835	189	31	also	also	ADV
ijtc-1835	189	32	showed	show	VERB
ijtc-1835	189	33	a	a	DET
ijtc-1835	189	34	significant	significant	ADJ
ijtc-1835	189	35	positive	positive	ADJ
ijtc-1835	189	36	influence	influence	NOUN
ijtc-1835	189	37	on	on	ADP
ijtc-1835	189	38	financial	financial	ADJ
ijtc-1835	189	39	report	report	NOUN
ijtc-1835	189	40	quality	quality	NOUN
ijtc-1835	189	41	,	,	PUNCT
ijtc-1835	189	42	with	with	ADP
ijtc-1835	189	43	a	a	DET
ijtc-1835	189	44	regression	regression	NOUN
ijtc-1835	189	45	coefficient	coefficient	NOUN
ijtc-1835	189	46	(	(	PUNCT
ijtc-1835	189	47	β	β	NOUN
ijtc-1835	189	48	)	)	PUNCT
ijtc-1835	189	49	of	of	ADP
ijtc-1835	189	50	0.236	0.236	NUM
ijtc-1835	189	51	and	and	CCONJ
ijtc-1835	189	52	a	a	DET
ijtc-1835	189	53	p	p	NOUN
ijtc-1835	189	54	-	-	PUNCT
ijtc-1835	189	55	value	value	NOUN
ijtc-1835	189	56	of	of	ADP
ijtc-1835	189	57	0.007	0.007	NUM
ijtc-1835	189	58	.	.	PUNCT
ijtc-1835	190	1	however	however	ADV
ijtc-1835	190	2	,	,	PUNCT
ijtc-1835	190	3	it	it	PRON
ijtc-1835	190	4	recorded	record	VERB
ijtc-1835	190	5	the	the	DET
ijtc-1835	190	6	lowest	low	ADJ
ijtc-1835	190	7	beta	beta	ADJ
ijtc-1835	190	8	coefficient	coefficient	NOUN
ijtc-1835	190	9	among	among	ADP
ijtc-1835	190	10	the	the	DET
ijtc-1835	190	11	independent	independent	ADJ
ijtc-1835	190	12	variables	variable	NOUN
ijtc-1835	190	13	,	,	PUNCT
ijtc-1835	190	14	despite	despite	SCONJ
ijtc-1835	190	15	the	the	DET
ijtc-1835	190	16	presence	presence	NOUN
ijtc-1835	190	17	of	of	ADP
ijtc-1835	190	18	various	various	ADJ
ijtc-1835	190	19	financial	financial	ADJ
ijtc-1835	190	20	applications	application	NOUN
ijtc-1835	190	21	(	(	PUNCT
ijtc-1835	190	22	sakti	sakti	PROPN
ijtc-1835	190	23	,	,	PUNCT
ijtc-1835	190	24	siman	siman	NOUN
ijtc-1835	190	25	v2	v2	PROPN
ijtc-1835	190	26	,	,	PUNCT
ijtc-1835	190	27	etc	etc	X
ijtc-1835	190	28	.	.	X
ijtc-1835	190	29	)	)	PUNCT
ijtc-1835	191	1	and	and	CCONJ
ijtc-1835	191	2	generally	generally	ADV
ijtc-1835	191	3	adequate	adequate	ADJ
ijtc-1835	191	4	computer	computer	NOUN
ijtc-1835	191	5	and	and	CCONJ
ijtc-1835	191	6	internet	internet	NOUN
ijtc-1835	191	7	infrastructure	infrastructure	NOUN
ijtc-1835	191	8	.	.	PUNCT
ijtc-1835	192	1	the	the	DET
ijtc-1835	192	2	correlation	correlation	NOUN
ijtc-1835	192	3	with	with	ADP
ijtc-1835	192	4	financial	financial	ADJ
ijtc-1835	192	5	report	report	NOUN
ijtc-1835	192	6	quality	quality	NOUN
ijtc-1835	192	7	was	be	AUX
ijtc-1835	192	8	also	also	ADV
ijtc-1835	192	9	moderate	moderate	ADJ
ijtc-1835	192	10	(	(	PUNCT
ijtc-1835	192	11	r=0.65	r=0.65	PROPN
ijtc-1835	192	12	)	)	PUNCT
ijtc-1835	192	13	.	.	PUNCT
ijtc-1835	193	1	(	(	PUNCT
ijtc-1835	193	2	tata	tata	NOUN
ijtc-1835	193	3	,	,	PUNCT
ijtc-1835	193	4	2014	2014	NUM
ijtc-1835	193	5	)	)	PUNCT
ijtc-1835	193	6	this	this	DET
ijtc-1835	193	7	seemingly	seemingly	ADV
ijtc-1835	193	8	lower	low	ADJ
ijtc-1835	193	9	impact	impact	NOUN
ijtc-1835	193	10	,	,	PUNCT
ijtc-1835	193	11	despite	despite	SCONJ
ijtc-1835	193	12	technology	technology	NOUN
ijtc-1835	193	13	availability	availability	NOUN
ijtc-1835	193	14	,	,	PUNCT
ijtc-1835	193	15	can	can	AUX
ijtc-1835	193	16	be	be	AUX
ijtc-1835	193	17	attributed	attribute	VERB
ijtc-1835	193	18	to	to	ADP
ijtc-1835	193	19	the	the	DET
ijtc-1835	193	20	identified	identify	VERB
ijtc-1835	193	21	constraints	constraint	NOUN
ijtc-1835	193	22	:	:	PUNCT
ijtc-1835	193	23	unstable	unstable	ADJ
ijtc-1835	193	24	internet	internet	NOUN
ijtc-1835	193	25	networks	network	NOUN
ijtc-1835	193	26	in	in	ADP
ijtc-1835	193	27	remote	remote	ADJ
ijtc-1835	193	28	areas	area	NOUN
ijtc-1835	193	29	and	and	CCONJ
ijtc-1835	193	30	persistent	persistent	ADJ
ijtc-1835	193	31	technical	technical	ADJ
ijtc-1835	193	32	obstacles	obstacle	NOUN
ijtc-1835	193	33	even	even	ADV
ijtc-1835	193	34	with	with	ADP
ijtc-1835	193	35	periodic	periodic	ADJ
ijtc-1835	193	36	maintenance	maintenance	NOUN
ijtc-1835	193	37	.	.	PUNCT
ijtc-1835	194	1	this	this	PRON
ijtc-1835	194	2	suggests	suggest	VERB
ijtc-1835	194	3	that	that	SCONJ
ijtc-1835	194	4	the	the	DET
ijtc-1835	194	5	mere	mere	ADJ
ijtc-1835	194	6	presence	presence	NOUN
ijtc-1835	194	7	of	of	ADP
ijtc-1835	194	8	technology	technology	NOUN
ijtc-1835	194	9	is	be	AUX
ijtc-1835	194	10	not	not	PART
ijtc-1835	194	11	enough	enough	ADJ
ijtc-1835	194	12	;	;	PUNCT
ijtc-1835	194	13	its	its	PRON
ijtc-1835	194	14	optimal	optimal	ADJ
ijtc-1835	194	15	and	and	CCONJ
ijtc-1835	194	16	uninterrupted	uninterrupted	ADJ
ijtc-1835	194	17	utilization	utilization	NOUN
ijtc-1835	194	18	is	be	AUX
ijtc-1835	194	19	key	key	ADJ
ijtc-1835	194	20	.	.	PUNCT
ijtc-1835	195	1	when	when	SCONJ
ijtc-1835	195	2	infrastructure	infrastructure	NOUN
ijtc-1835	195	3	is	be	AUX
ijtc-1835	195	4	unreliable	unreliable	ADJ
ijtc-1835	195	5	or	or	CCONJ
ijtc-1835	195	6	technical	technical	ADJ
ijtc-1835	195	7	issues	issue	NOUN
ijtc-1835	195	8	frequently	frequently	ADV
ijtc-1835	195	9	arise	arise	VERB
ijtc-1835	195	10	,	,	PUNCT
ijtc-1835	195	11	the	the	DET
ijtc-1835	195	12	efficiency	efficiency	NOUN
ijtc-1835	195	13	and	and	CCONJ
ijtc-1835	195	14	accuracy	accuracy	NOUN
ijtc-1835	195	15	benefits	benefit	NOUN
ijtc-1835	195	16	that	that	PRON
ijtc-1835	195	17	it	it	PRON
ijtc-1835	195	18	can	can	AUX
ijtc-1835	195	19	offer	offer	VERB
ijtc-1835	195	20	are	be	AUX
ijtc-1835	195	21	diminished	diminish	VERB
ijtc-1835	195	22	.	.	PUNCT
ijtc-1835	196	1	this	this	DET
ijtc-1835	196	2	highlights	highlight	NOUN
ijtc-1835	196	3	that	that	PRON
ijtc-1835	196	4	effective	effective	VERB
ijtc-1835	196	5	it	it	PRON
ijtc-1835	196	6	utilization	utilization	NOUN
ijtc-1835	196	7	requires	require	VERB
ijtc-1835	196	8	not	not	PART
ijtc-1835	196	9	just	just	ADV
ijtc-1835	196	10	software	software	NOUN
ijtc-1835	196	11	and	and	CCONJ
ijtc-1835	196	12	hardware	hardware	NOUN
ijtc-1835	196	13	,	,	PUNCT
ijtc-1835	196	14	but	but	CCONJ
ijtc-1835	196	15	also	also	ADV
ijtc-1835	196	16	robust	robust	ADJ
ijtc-1835	196	17	connectivity	connectivity	NOUN
ijtc-1835	196	18	and	and	CCONJ
ijtc-1835	196	19	consistent	consistent	ADJ
ijtc-1835	196	20	technical	technical	ADJ
ijtc-1835	196	21	support	support	NOUN
ijtc-1835	196	22	.	.	PUNCT
ijtc-1835	197	1	practical	practical	ADJ
ijtc-1835	197	2	implications	implication	NOUN
ijtc-1835	197	3	:	:	PUNCT
ijtc-1835	197	4	religious	religious	ADJ
ijtc-1835	197	5	courts	court	NOUN
ijtc-1835	197	6	should	should	AUX
ijtc-1835	197	7	prioritize	prioritize	AUX
ijtc-1835	197	8	updating	update	VERB
ijtc-1835	197	9	their	their	PRON
ijtc-1835	197	10	it	it	PRON
ijtc-1835	197	11	infrastructure	infrastructure	NOUN
ijtc-1835	197	12	to	to	PART
ijtc-1835	197	13	ensure	ensure	VERB
ijtc-1835	197	14	stable	stable	ADJ
ijtc-1835	197	15	and	and	CCONJ
ijtc-1835	197	16	reliable	reliable	ADJ
ijtc-1835	197	17	connectivity	connectivity	NOUN
ijtc-1835	197	18	,	,	PUNCT
ijtc-1835	197	19	especially	especially	ADV
ijtc-1835	197	20	in	in	ADP
ijtc-1835	197	21	remote	remote	ADJ
ijtc-1835	197	22	regions	region	NOUN
ijtc-1835	197	23	.	.	PUNCT
ijtc-1835	198	1	developing	develop	VERB
ijtc-1835	198	2	more	more	ADV
ijtc-1835	198	3	integrated	integrate	VERB
ijtc-1835	198	4	information	information	NOUN
ijtc-1835	198	5	systems	system	NOUN
ijtc-1835	198	6	could	could	AUX
ijtc-1835	198	7	streamline	streamline	VERB
ijtc-1835	198	8	processes	process	NOUN
ijtc-1835	198	9	further	far	ADV
ijtc-1835	198	10	.	.	PUNCT
ijtc-1835	199	1	most	most	ADV
ijtc-1835	199	2	importantly	importantly	ADV
ijtc-1835	199	3	,	,	PUNCT
ijtc-1835	199	4	providing	provide	VERB
ijtc-1835	199	5	adequate	adequate	ADJ
ijtc-1835	199	6	and	and	CCONJ
ijtc-1835	199	7	responsive	responsive	ADJ
ijtc-1835	199	8	technical	technical	ADJ
ijtc-1835	199	9	support	support	NOUN
ijtc-1835	199	10	is	be	AUX
ijtc-1835	199	11	essential	essential	ADJ
ijtc-1835	199	12	to	to	PART
ijtc-1835	199	13	minimize	minimize	VERB
ijtc-1835	199	14	disruptions	disruption	NOUN
ijtc-1835	199	15	and	and	CCONJ
ijtc-1835	199	16	maximize	maximize	VERB
ijtc-1835	199	17	the	the	DET
ijtc-1835	199	18	efficiency	efficiency	NOUN
ijtc-1835	199	19	gained	gain	VERB
ijtc-1835	199	20	from	from	ADP
ijtc-1835	199	21	it	it	PRON
ijtc-1835	199	22	.	.	PUNCT
ijtc-1835	200	1	allocating	allocate	VERB
ijtc-1835	200	2	sufficient	sufficient	ADJ
ijtc-1835	200	3	budget	budget	NOUN
ijtc-1835	200	4	for	for	ADP
ijtc-1835	200	5	the	the	DET
ijtc-1835	200	6	development	development	NOUN
ijtc-1835	200	7	of	of	ADP
ijtc-1835	200	8	financial	financial	ADJ
ijtc-1835	200	9	information	information	NOUN
ijtc-1835	200	10	systems	system	NOUN
ijtc-1835	200	11	and	and	CCONJ
ijtc-1835	200	12	the	the	DET
ijtc-1835	200	13	improvement	improvement	NOUN
ijtc-1835	200	14	of	of	ADP
ijtc-1835	200	15	financial	financial	ADJ
ijtc-1835	200	16	human	human	ADJ
ijtc-1835	200	17	resource	resource	NOUN
ijtc-1835	200	18	capacity	capacity	NOUN
ijtc-1835	200	19	related	relate	VERB
ijtc-1835	200	20	to	to	ADP
ijtc-1835	200	21	it	it	PRON
ijtc-1835	200	22	is	be	AUX
ijtc-1835	200	23	also	also	ADV
ijtc-1835	200	24	critical	critical	ADJ
ijtc-1835	200	25	.	.	PUNCT
ijtc-1835	201	1	the	the	DET
ijtc-1835	201	2	findings	finding	NOUN
ijtc-1835	201	3	collectively	collectively	ADV
ijtc-1835	201	4	underscore	underscore	VERB
ijtc-1835	201	5	the	the	DET
ijtc-1835	201	6	need	need	NOUN
ijtc-1835	201	7	for	for	ADP
ijtc-1835	201	8	a	a	DET
ijtc-1835	201	9	holistic	holistic	ADJ
ijtc-1835	201	10	approach	approach	NOUN
ijtc-1835	201	11	to	to	ADP
ijtc-1835	201	12	improving	improve	VERB
ijtc-1835	201	13	financial	financial	ADJ
ijtc-1835	201	14	report	report	NOUN
ijtc-1835	201	15	quality	quality	NOUN
ijtc-1835	201	16	in	in	ADP
ijtc-1835	201	17	religious	religious	ADJ
ijtc-1835	201	18	courts	court	NOUN
ijtc-1835	201	19	.	.	PUNCT
ijtc-1835	202	1	strengthening	strengthen	VERB
ijtc-1835	202	2	internal	internal	ADJ
ijtc-1835	202	3	control	control	NOUN
ijtc-1835	202	4	systems	system	NOUN
ijtc-1835	202	5	,	,	PUNCT
ijtc-1835	202	6	continuously	continuously	ADV
ijtc-1835	202	7	enhancing	enhance	VERB
ijtc-1835	202	8	human	human	ADJ
ijtc-1835	202	9	resource	resource	NOUN
ijtc-1835	202	10	competence	competence	NOUN
ijtc-1835	202	11	,	,	PUNCT
ijtc-1835	202	12	optimizing	optimize	VERB
ijtc-1835	202	13	information	information	NOUN
ijtc-1835	202	14	technology	technology	NOUN
ijtc-1835	202	15	utilization	utilization	NOUN
ijtc-1835	202	16	,	,	PUNCT
ijtc-1835	202	17	and	and	CCONJ
ijtc-1835	202	18	ensuring	ensure	VERB
ijtc-1835	202	19	a	a	DET
ijtc-1835	202	20	deep	deep	ADJ
ijtc-1835	202	21	understanding	understanding	NOUN
ijtc-1835	202	22	and	and	CCONJ
ijtc-1835	202	23	consistent	consistent	ADJ
ijtc-1835	202	24	application	application	NOUN
ijtc-1835	202	25	of	of	ADP
ijtc-1835	202	26	accrual	accrual	ADJ
ijtc-1835	202	27	-	-	PUNCT
ijtc-1835	202	28	based	base	VERB
ijtc-1835	202	29	government	government	NOUN
ijtc-1835	202	30	accounting	accounting	NOUN
ijtc-1835	202	31	standards	standard	NOUN
ijtc-1835	202	32	are	be	AUX
ijtc-1835	202	33	interdependent	interdependent	ADJ
ijtc-1835	202	34	efforts	effort	NOUN
ijtc-1835	202	35	.	.	PUNCT
ijtc-1835	203	1	increased	increase	VERB
ijtc-1835	203	2	coordination	coordination	NOUN
ijtc-1835	203	3	and	and	CCONJ
ijtc-1835	203	4	communication	communication	NOUN
ijtc-1835	203	5	between	between	ADP
ijtc-1835	203	6	work	work	NOUN
ijtc-1835	203	7	units	unit	NOUN
ijtc-1835	203	8	are	be	AUX
ijtc-1835	203	9	also	also	ADV
ijtc-1835	203	10	vital	vital	ADJ
ijtc-1835	203	11	to	to	PART
ijtc-1835	203	12	ensure	ensure	VERB
ijtc-1835	203	13	consistency	consistency	NOUN
ijtc-1835	203	14	in	in	ADP
ijtc-1835	203	15	the	the	DET
ijtc-1835	203	16	implementation	implementation	NOUN
ijtc-1835	203	17	of	of	ADP
ijtc-1835	203	18	accounting	accounting	NOUN
ijtc-1835	203	19	policies	policy	NOUN
ijtc-1835	203	20	and	and	CCONJ
ijtc-1835	203	21	to	to	PART
ijtc-1835	203	22	foster	foster	VERB
ijtc-1835	203	23	a	a	DET
ijtc-1835	203	24	culture	culture	NOUN
ijtc-1835	203	25	of	of	ADP
ijtc-1835	203	26	transparency	transparency	NOUN
ijtc-1835	203	27	and	and	CCONJ
ijtc-1835	203	28	accountability	accountability	NOUN
ijtc-1835	203	29	.	.	PUNCT
ijtc-1835	204	1	these	these	DET
ijtc-1835	204	2	efforts	effort	NOUN
ijtc-1835	204	3	will	will	AUX
ijtc-1835	204	4	not	not	PART
ijtc-1835	204	5	only	only	ADV
ijtc-1835	204	6	improve	improve	VERB
ijtc-1835	204	7	the	the	DET
ijtc-1835	204	8	quality	quality	NOUN
ijtc-1835	204	9	of	of	ADP
ijtc-1835	204	10	financial	financial	ADJ
ijtc-1835	204	11	reports	report	NOUN
ijtc-1835	204	12	but	but	CCONJ
ijtc-1835	204	13	also	also	ADV
ijtc-1835	204	14	reinforce	reinforce	VERB
ijtc-1835	204	15	public	public	ADJ
ijtc-1835	204	16	trust	trust	NOUN
ijtc-1835	204	17	and	and	CCONJ
ijtc-1835	204	18	support	support	VERB
ijtc-1835	204	19	effective	effective	ADJ
ijtc-1835	204	20	financial	financial	ADJ
ijtc-1835	204	21	governance	governance	NOUN
ijtc-1835	204	22	.	.	PUNCT
ijtc-1835	205	1	conclusion	conclusion	NOUN
ijtc-1835	205	2	this	this	DET
ijtc-1835	205	3	study	study	NOUN
ijtc-1835	205	4	concludes	conclude	VERB
ijtc-1835	205	5	that	that	SCONJ
ijtc-1835	205	6	the	the	DET
ijtc-1835	205	7	internal	internal	ADJ
ijtc-1835	205	8	control	control	NOUN
ijtc-1835	205	9	system	system	NOUN
ijtc-1835	205	10	,	,	PUNCT
ijtc-1835	205	11	human	human	ADJ
ijtc-1835	205	12	resource	resource	NOUN
ijtc-1835	205	13	quality	quality	NOUN
ijtc-1835	205	14	,	,	PUNCT
ijtc-1835	205	15	utilization	utilization	NOUN
ijtc-1835	205	16	of	of	ADP
ijtc-1835	205	17	information	information	NOUN
ijtc-1835	205	18	technology	technology	NOUN
ijtc-1835	205	19	,	,	PUNCT
ijtc-1835	205	20	and	and	CCONJ
ijtc-1835	205	21	implementation	implementation	NOUN
ijtc-1835	205	22	of	of	ADP
ijtc-1835	205	23	accrual	accrual	ADJ
ijtc-1835	205	24	-	-	PUNCT
ijtc-1835	205	25	based	base	VERB
ijtc-1835	205	26	government	government	NOUN
ijtc-1835	205	27	accounting	accounting	NOUN
ijtc-1835	205	28	standards	standard	NOUN
ijtc-1835	205	29	have	have	VERB
ijtc-1835	205	30	a	a	DET
ijtc-1835	205	31	positive	positive	ADJ
ijtc-1835	205	32	and	and	CCONJ
ijtc-1835	205	33	significant	significant	ADJ
ijtc-1835	205	34	effect	effect	NOUN
ijtc-1835	205	35	on	on	ADP
ijtc-1835	205	36	the	the	DET
ijtc-1835	205	37	quality	quality	NOUN
ijtc-1835	205	38	of	of	ADP
ijtc-1835	205	39	financial	financial	ADJ
ijtc-1835	205	40	reports	report	NOUN
ijtc-1835	205	41	of	of	ADP
ijtc-1835	205	42	religious	religious	ADJ
ijtc-1835	205	43	courts	court	NOUN
ijtc-1835	205	44	throughout	throughout	ADP
ijtc-1835	205	45	central	central	ADJ
ijtc-1835	205	46	kalimantan	kalimantan	PROPN
ijtc-1835	205	47	.	.	PUNCT
ijtc-1835	206	1	(	(	PUNCT
ijtc-1835	206	2	rahmany	rahmany	PROPN
ijtc-1835	206	3	&	&	CCONJ
ijtc-1835	206	4	fatimah	fatimah	PROPN
ijtc-1835	206	5	,	,	PUNCT
ijtc-1835	206	6	2020	2020	NUM
ijtc-1835	206	7	)	)	PUNCT
ijtc-1835	206	8	the	the	DET
ijtc-1835	206	9	internal	internal	ADJ
ijtc-1835	206	10	control	control	NOUN
ijtc-1835	206	11	system	system	NOUN
ijtc-1835	206	12	is	be	AUX
ijtc-1835	206	13	found	find	VERB
ijtc-1835	206	14	to	to	PART
ijtc-1835	206	15	be	be	AUX
ijtc-1835	206	16	the	the	DET
ijtc-1835	206	17	most	most	ADV
ijtc-1835	206	18	dominant	dominant	ADJ
ijtc-1835	206	19	factor	factor	NOUN
ijtc-1835	206	20	influencing	influence	VERB
ijtc-1835	206	21	financial	financial	ADJ
ijtc-1835	206	22	report	report	NOUN
ijtc-1835	206	23	quality	quality	NOUN
ijtc-1835	206	24	,	,	PUNCT
ijtc-1835	206	25	followed	follow	VERB
ijtc-1835	206	26	by	by	ADP
ijtc-1835	206	27	the	the	DET
ijtc-1835	206	28	implementation	implementation	NOUN
ijtc-1835	206	29	of	of	ADP
ijtc-1835	206	30	accrual	accrual	ADJ
ijtc-1835	206	31	-	-	PUNCT
ijtc-1835	206	32	based	base	VERB
ijtc-1835	206	33	government	government	NOUN
ijtc-1835	206	34	accounting	accounting	NOUN
ijtc-1835	206	35	standards	standard	NOUN
ijtc-1835	206	36	,	,	PUNCT
ijtc-1835	206	37	human	human	ADJ
ijtc-1835	206	38	resource	resource	NOUN
ijtc-1835	206	39	quality	quality	NOUN
ijtc-1835	206	40	,	,	PUNCT
ijtc-1835	206	41	and	and	CCONJ
ijtc-1835	206	42	the	the	DET
ijtc-1835	206	43	utilization	utilization	NOUN
ijtc-1835	206	44	of	of	ADP
ijtc-1835	206	45	information	information	NOUN
ijtc-1835	206	46	technology	technology	NOUN
ijtc-1835	206	47	.	.	PUNCT
ijtc-1835	207	1	all	all	DET
ijtc-1835	207	2	variables	variable	NOUN
ijtc-1835	207	3	individually	individually	ADV
ijtc-1835	207	4	demonstrate	demonstrate	VERB
ijtc-1835	207	5	a	a	DET
ijtc-1835	207	6	significant	significant	ADJ
ijtc-1835	207	7	influence	influence	NOUN
ijtc-1835	207	8	,	,	PUNCT
ijtc-1835	207	9	and	and	CCONJ
ijtc-1835	207	10	collectively	collectively	ADV
ijtc-1835	207	11	,	,	PUNCT
ijtc-1835	207	12	they	they	PRON
ijtc-1835	207	13	significantly	significantly	ADV
ijtc-1835	207	14	impact	impact	VERB
ijtc-1835	207	15	the	the	DET
ijtc-1835	207	16	quality	quality	NOUN
ijtc-1835	207	17	of	of	ADP
ijtc-1835	207	18	financial	financial	ADJ
ijtc-1835	207	19	reports	report	NOUN
ijtc-1835	207	20	.	.	PUNCT
ijtc-1835	208	1	the	the	DET
ijtc-1835	208	2	model	model	NOUN
ijtc-1835	208	3	explains	explain	VERB
ijtc-1835	208	4	a	a	DET
ijtc-1835	208	5	substantial	substantial	ADJ
ijtc-1835	208	6	portion	portion	NOUN
ijtc-1835	208	7	of	of	ADP
ijtc-1835	208	8	the	the	DET
ijtc-1835	208	9	variation	variation	NOUN
ijtc-1835	208	10	in	in	ADP
ijtc-1835	208	11	financial	financial	ADJ
ijtc-1835	208	12	report	report	NOUN
ijtc-1835	208	13	quality	quality	NOUN
ijtc-1835	208	14	,	,	PUNCT
ijtc-1835	208	15	reinforcing	reinforce	VERB
ijtc-1835	208	16	both	both	CCONJ
ijtc-1835	208	17	agency	agency	NOUN
ijtc-1835	208	18	and	and	CCONJ
ijtc-1835	208	19	stewardship	stewardship	NOUN
ijtc-1835	208	20	theories	theory	NOUN
ijtc-1835	208	21	and	and	CCONJ
ijtc-1835	208	22	highlighting	highlight	VERB
ijtc-1835	208	23	the	the	DET
ijtc-1835	208	24	critical	critical	ADJ
ijtc-1835	208	25	need	need	NOUN
ijtc-1835	208	26	to	to	PART
ijtc-1835	208	27	strengthen	strengthen	VERB
ijtc-1835	208	28	internal	internal	ADJ
ijtc-1835	208	29	control	control	NOUN
ijtc-1835	208	30	systems	system	NOUN
ijtc-1835	208	31	,	,	PUNCT
ijtc-1835	208	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1835	208	33	influence	influence	NOUN
ijtc-1835	208	34	of	of	ADP
ijtc-1835	208	35	internal	internal	ADJ
ijtc-1835	208	36	controls	control	NOUN
ijtc-1835	208	37	,	,	PUNCT
ijtc-1835	208	38	hr	hr	NOUN
ijtc-1835	208	39	quality	quality	NOUN
ijtc-1835	208	40	,	,	PUNCT
ijtc-1835	208	41	it	it	PRON
ijtc-1835	208	42	,	,	PUNCT
ijtc-1835	208	43	and	and	CCONJ
ijtc-1835	208	44	accrual	accrual	ADJ
ijtc-1835	208	45	accounting	accounting	NOUN
ijtc-1835	208	46	on	on	ADP
ijtc-1835	208	47	financial	financial	ADJ
ijtc-1835	208	48	report	report	NOUN
ijtc-1835	208	49	quality	quality	NOUN
ijtc-1835	208	50	in	in	ADP
ijtc-1835	208	51	central	central	ADJ
ijtc-1835	208	52	kalimantan	kalimantan	PROPN
ijtc-1835	208	53	's	's	PART
ijtc-1835	208	54	religious	religious	ADJ
ijtc-1835	208	55	courts	court	NOUN
ijtc-1835	208	56	.	.	PUNCT
ijtc-1835	209	1	sosilawati	sosilawati	PROPN
ijtc-1835	209	2	,	,	PUNCT
ijtc-1835	209	3	kadir	kadir	PROPN
ijtc-1835	209	4	and	and	CCONJ
ijtc-1835	209	5	sarwani	sarwani	PROPN
ijtc-1835	209	6	13	13	NUM
ijtc-1835	209	7	|	|	ADV
ijtc-1835	209	8	ilomata	ilomata	PROPN
ijtc-1835	209	9	international	international	ADJ
ijtc-1835	209	10	journal	journal	NOUN
ijtc-1835	209	11	of	of	ADP
ijtc-1835	209	12	tax	tax	PROPN
ijtc-1835	209	13	&	&	CCONJ
ijtc-1835	209	14	accounting	accounting	PROPN
ijtc-1835	209	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1835	209	16	improve	improve	VERB
ijtc-1835	209	17	human	human	ADJ
ijtc-1835	209	18	resource	resource	NOUN
ijtc-1835	209	19	quality	quality	NOUN
ijtc-1835	209	20	,	,	PUNCT
ijtc-1835	209	21	optimize	optimize	VERB
ijtc-1835	209	22	it	it	PRON
ijtc-1835	209	23	utilization	utilization	NOUN
ijtc-1835	209	24	,	,	PUNCT
ijtc-1835	209	25	and	and	CCONJ
ijtc-1835	209	26	enhance	enhance	VERB
ijtc-1835	209	27	the	the	DET
ijtc-1835	209	28	implementation	implementation	NOUN
ijtc-1835	209	29	of	of	ADP
ijtc-1835	209	30	accrual	accrual	ADJ
ijtc-1835	209	31	-	-	PUNCT
ijtc-1835	209	32	based	base	VERB
ijtc-1835	209	33	government	government	NOUN
ijtc-1835	209	34	accounting	accounting	NOUN
ijtc-1835	209	35	standards	standard	NOUN
ijtc-1835	209	36	to	to	PART
ijtc-1835	209	37	improve	improve	VERB
ijtc-1835	209	38	financial	financial	ADJ
ijtc-1835	209	39	report	report	NOUN
ijtc-1835	209	40	quality	quality	NOUN
ijtc-1835	209	41	.	.	PUNCT
ijtc-1835	210	1	these	these	DET
ijtc-1835	210	2	results	result	NOUN
ijtc-1835	210	3	strengthen	strengthen	VERB
ijtc-1835	210	4	the	the	DET
ijtc-1835	210	5	agency	agency	NOUN
ijtc-1835	210	6	theory	theory	NOUN
ijtc-1835	210	7	and	and	CCONJ
ijtc-1835	210	8	stewardship	stewardship	NOUN
ijtc-1835	210	9	theory	theory	NOUN
ijtc-1835	210	10	,	,	PUNCT
ijtc-1835	210	11	and	and	CCONJ
ijtc-1835	210	12	provide	provide	VERB
ijtc-1835	210	13	empirical	empirical	ADJ
ijtc-1835	210	14	evidence	evidence	NOUN
ijtc-1835	210	15	that	that	PRON
ijtc-1835	210	16	to	to	PART
ijtc-1835	210	17	improve	improve	VERB
ijtc-1835	210	18	the	the	DET
ijtc-1835	210	19	quality	quality	NOUN
ijtc-1835	210	20	of	of	ADP
ijtc-1835	210	21	financial	financial	ADJ
ijtc-1835	210	22	reports	report	NOUN
ijtc-1835	210	23	,	,	PUNCT
ijtc-1835	210	24	institutions	institution	NOUN
ijtc-1835	210	25	need	need	VERB
ijtc-1835	210	26	to	to	PART
ijtc-1835	210	27	focus	focus	VERB
ijtc-1835	210	28	attention	attention	NOUN
ijtc-1835	210	29	on	on	ADP
ijtc-1835	210	30	strengthening	strengthen	VERB
ijtc-1835	210	31	internal	internal	ADJ
ijtc-1835	210	32	control	control	NOUN
ijtc-1835	210	33	systems	system	NOUN
ijtc-1835	210	34	,	,	PUNCT
ijtc-1835	210	35	improving	improve	VERB
ijtc-1835	210	36	human	human	ADJ
ijtc-1835	210	37	resource	resource	NOUN
ijtc-1835	210	38	quality	quality	NOUN
ijtc-1835	210	39	,	,	PUNCT
ijtc-1835	210	40	optimizing	optimize	VERB
ijtc-1835	210	41	the	the	DET
ijtc-1835	210	42	utilization	utilization	NOUN
ijtc-1835	210	43	of	of	ADP
ijtc-1835	210	44	information	information	NOUN
ijtc-1835	210	45	technology	technology	NOUN
ijtc-1835	210	46	,	,	PUNCT
ijtc-1835	210	47	and	and	CCONJ
ijtc-1835	210	48	perfecting	perfect	VERB
ijtc-1835	210	49	the	the	DET
ijtc-1835	210	50	implementation	implementation	NOUN
ijtc-1835	210	51	of	of	ADP
ijtc-1835	210	52	accrual	accrual	ADJ
ijtc-1835	210	53	-	-	PUNCT
ijtc-1835	210	54	based	base	VERB
ijtc-1835	210	55	government	government	NOUN
ijtc-1835	210	56	accounting	accounting	NOUN
ijtc-1835	210	57	standards	standard	NOUN
ijtc-1835	210	58	(	(	PUNCT
ijtc-1835	210	59	rahayu	rahayu	PROPN
ijtc-1835	210	60	&	&	CCONJ
ijtc-1835	210	61	kanita	kanita	PROPN
ijtc-1835	210	62	,	,	PUNCT
ijtc-1835	210	63	2023	2023	NUM
ijtc-1835	210	64	)	)	PUNCT
ijtc-1835	210	65	.	.	PUNCT
ijtc-1835	211	1	based	base	VERB
ijtc-1835	211	2	on	on	ADP
ijtc-1835	211	3	these	these	DET
ijtc-1835	211	4	conclusions	conclusion	NOUN
ijtc-1835	211	5	,	,	PUNCT
ijtc-1835	211	6	several	several	ADJ
ijtc-1835	211	7	practical	practical	ADJ
ijtc-1835	211	8	suggestions	suggestion	NOUN
ijtc-1835	211	9	are	be	AUX
ijtc-1835	211	10	proposed	propose	VERB
ijtc-1835	211	11	for	for	SCONJ
ijtc-1835	211	12	the	the	DET
ijtc-1835	211	13	religious	religious	ADJ
ijtc-1835	211	14	courts	court	NOUN
ijtc-1835	211	15	throughout	throughout	ADP
ijtc-1835	211	16	central	central	ADJ
ijtc-1835	211	17	kalimantan	kalimantan	PROPN
ijtc-1835	211	18	to	to	PART
ijtc-1835	211	19	improve	improve	VERB
ijtc-1835	211	20	the	the	DET
ijtc-1835	211	21	quality	quality	NOUN
ijtc-1835	211	22	of	of	ADP
ijtc-1835	211	23	financial	financial	ADJ
ijtc-1835	211	24	reports	report	NOUN
ijtc-1835	211	25	.	.	PUNCT
ijtc-1835	212	1	first	first	ADV
ijtc-1835	212	2	,	,	PUNCT
ijtc-1835	212	3	it	it	PRON
ijtc-1835	212	4	is	be	AUX
ijtc-1835	212	5	necessary	necessary	ADJ
ijtc-1835	212	6	to	to	PART
ijtc-1835	212	7	strengthen	strengthen	VERB
ijtc-1835	212	8	the	the	DET
ijtc-1835	212	9	internal	internal	ADJ
ijtc-1835	212	10	control	control	NOUN
ijtc-1835	212	11	system	system	NOUN
ijtc-1835	212	12	with	with	ADP
ijtc-1835	212	13	regular	regular	ADJ
ijtc-1835	212	14	evaluations	evaluation	NOUN
ijtc-1835	212	15	,	,	PUNCT
ijtc-1835	212	16	increased	increase	VERB
ijtc-1835	212	17	internal	internal	ADJ
ijtc-1835	212	18	monitoring	monitoring	NOUN
ijtc-1835	212	19	and	and	CCONJ
ijtc-1835	212	20	supervision	supervision	NOUN
ijtc-1835	212	21	,	,	PUNCT
ijtc-1835	212	22	and	and	CCONJ
ijtc-1835	212	23	timely	timely	ADJ
ijtc-1835	212	24	follow	follow	NOUN
ijtc-1835	212	25	-	-	PUNCT
ijtc-1835	212	26	up	up	NOUN
ijtc-1835	212	27	on	on	ADP
ijtc-1835	212	28	audit	audit	NOUN
ijtc-1835	212	29	findings	finding	NOUN
ijtc-1835	212	30	(	(	PUNCT
ijtc-1835	212	31	sari	sari	NOUN
ijtc-1835	212	32	,	,	PUNCT
ijtc-1835	212	33	2013	2013	NUM
ijtc-1835	212	34	)	)	PUNCT
ijtc-1835	212	35	.	.	PUNCT
ijtc-1835	213	1	second	second	ADV
ijtc-1835	213	2	,	,	PUNCT
ijtc-1835	213	3	improving	improve	VERB
ijtc-1835	213	4	human	human	ADJ
ijtc-1835	213	5	resource	resource	NOUN
ijtc-1835	213	6	quality	quality	NOUN
ijtc-1835	213	7	is	be	AUX
ijtc-1835	213	8	needed	need	VERB
ijtc-1835	213	9	through	through	ADP
ijtc-1835	213	10	continuous	continuous	ADJ
ijtc-1835	213	11	education	education	NOUN
ijtc-1835	213	12	and	and	CCONJ
ijtc-1835	213	13	training	training	NOUN
ijtc-1835	213	14	programs	program	NOUN
ijtc-1835	213	15	,	,	PUNCT
ijtc-1835	213	16	especially	especially	ADV
ijtc-1835	213	17	related	relate	VERB
ijtc-1835	213	18	to	to	ADP
ijtc-1835	213	19	financial	financial	ADJ
ijtc-1835	213	20	management	management	NOUN
ijtc-1835	213	21	and	and	CCONJ
ijtc-1835	213	22	government	government	NOUN
ijtc-1835	213	23	accounting	account	VERB
ijtc-1835	213	24	for	for	ADP
ijtc-1835	213	25	financial	financial	ADJ
ijtc-1835	213	26	staff	staff	NOUN
ijtc-1835	213	27	.	.	PUNCT
ijtc-1835	214	1	mentoring	mentoring	NOUN
ijtc-1835	214	2	and	and	CCONJ
ijtc-1835	214	3	technical	technical	ADJ
ijtc-1835	214	4	guidance	guidance	NOUN
ijtc-1835	214	5	need	need	VERB
ijtc-1835	214	6	to	to	PART
ijtc-1835	214	7	be	be	AUX
ijtc-1835	214	8	intensified	intensify	VERB
ijtc-1835	214	9	(	(	PUNCT
ijtc-1835	214	10	sedarmayanti	sedarmayanti	NOUN
ijtc-1835	214	11	,	,	PUNCT
ijtc-1835	214	12	2019	2019	NUM
ijtc-1835	214	13	)	)	PUNCT
ijtc-1835	214	14	.	.	PUNCT
ijtc-1835	215	1	third	third	ADV
ijtc-1835	215	2	,	,	PUNCT
ijtc-1835	215	3	optimizing	optimize	VERB
ijtc-1835	215	4	the	the	DET
ijtc-1835	215	5	utilization	utilization	NOUN
ijtc-1835	215	6	of	of	ADP
ijtc-1835	215	7	information	information	NOUN
ijtc-1835	215	8	technology	technology	NOUN
ijtc-1835	215	9	through	through	ADP
ijtc-1835	215	10	updating	update	VERB
ijtc-1835	215	11	it	it	PRON
ijtc-1835	215	12	infrastructure	infrastructure	NOUN
ijtc-1835	215	13	,	,	PUNCT
ijtc-1835	215	14	developing	develop	VERB
ijtc-1835	215	15	integrated	integrated	ADJ
ijtc-1835	215	16	information	information	NOUN
ijtc-1835	215	17	systems	system	NOUN
ijtc-1835	215	18	,	,	PUNCT
ijtc-1835	215	19	and	and	CCONJ
ijtc-1835	215	20	providing	provide	VERB
ijtc-1835	215	21	adequate	adequate	ADJ
ijtc-1835	215	22	technical	technical	ADJ
ijtc-1835	215	23	support	support	NOUN
ijtc-1835	215	24	.	.	PUNCT
ijtc-1835	216	1	suggestions	suggestion	NOUN
ijtc-1835	216	2	for	for	ADP
ijtc-1835	216	3	institutional	institutional	ADJ
ijtc-1835	216	4	policy	policy	NOUN
ijtc-1835	216	5	development	development	NOUN
ijtc-1835	216	6	also	also	ADV
ijtc-1835	216	7	need	need	VERB
ijtc-1835	216	8	to	to	PART
ijtc-1835	216	9	be	be	AUX
ijtc-1835	216	10	considered	consider	VERB
ijtc-1835	216	11	.	.	PUNCT
ijtc-1835	217	1	first	first	ADV
ijtc-1835	217	2	,	,	PUNCT
ijtc-1835	217	3	the	the	DET
ijtc-1835	217	4	religious	religious	ADJ
ijtc-1835	217	5	courts	court	NOUN
ijtc-1835	217	6	throughout	throughout	ADP
ijtc-1835	217	7	central	central	ADJ
ijtc-1835	217	8	kalimantan	kalimantan	PROPN
ijtc-1835	217	9	need	need	VERB
ijtc-1835	217	10	to	to	PART
ijtc-1835	217	11	formulate	formulate	VERB
ijtc-1835	217	12	and	and	CCONJ
ijtc-1835	217	13	implement	implement	VERB
ijtc-1835	217	14	policies	policy	NOUN
ijtc-1835	217	15	that	that	PRON
ijtc-1835	217	16	support	support	VERB
ijtc-1835	217	17	the	the	DET
ijtc-1835	217	18	consistent	consistent	ADJ
ijtc-1835	217	19	and	and	CCONJ
ijtc-1835	217	20	comprehensive	comprehensive	ADJ
ijtc-1835	217	21	implementation	implementation	NOUN
ijtc-1835	217	22	of	of	ADP
ijtc-1835	217	23	accrual	accrual	ADJ
ijtc-1835	217	24	-	-	PUNCT
ijtc-1835	217	25	based	base	VERB
ijtc-1835	217	26	government	government	NOUN
ijtc-1835	217	27	accounting	accounting	NOUN
ijtc-1835	217	28	standards	standard	NOUN
ijtc-1835	217	29	(	(	PUNCT
ijtc-1835	217	30	rohmah	rohmah	NOUN
ijtc-1835	217	31	et	et	PROPN
ijtc-1835	217	32	al	al	PROPN
ijtc-1835	217	33	.	.	PROPN
ijtc-1835	217	34	,	,	PUNCT
ijtc-1835	217	35	2020	2020	NUM
ijtc-1835	217	36	)	)	PUNCT
ijtc-1835	217	37	.	.	PUNCT
ijtc-1835	218	1	second	second	ADJ
ijtc-1835	218	2	,	,	PUNCT
ijtc-1835	218	3	more	more	ADV
ijtc-1835	218	4	detailed	detailed	ADJ
ijtc-1835	218	5	and	and	CCONJ
ijtc-1835	218	6	easily	easily	ADV
ijtc-1835	218	7	understandable	understandable	ADJ
ijtc-1835	218	8	technical	technical	ADJ
ijtc-1835	218	9	guidelines	guideline	NOUN
ijtc-1835	218	10	need	need	VERB
ijtc-1835	218	11	to	to	PART
ijtc-1835	218	12	be	be	AUX
ijtc-1835	218	13	developed	develop	VERB
ijtc-1835	218	14	.	.	PUNCT
ijtc-1835	219	1	third	third	ADJ
ijtc-1835	219	2	,	,	PUNCT
ijtc-1835	219	3	the	the	DET
ijtc-1835	219	4	formation	formation	NOUN
ijtc-1835	219	5	of	of	ADP
ijtc-1835	219	6	a	a	DET
ijtc-1835	219	7	special	special	ADJ
ijtc-1835	219	8	team	team	NOUN
ijtc-1835	219	9	to	to	PART
ijtc-1835	219	10	periodically	periodically	ADV
ijtc-1835	219	11	monitor	monitor	VERB
ijtc-1835	219	12	and	and	CCONJ
ijtc-1835	219	13	evaluate	evaluate	VERB
ijtc-1835	219	14	the	the	DET
ijtc-1835	219	15	quality	quality	NOUN
ijtc-1835	219	16	of	of	ADP
ijtc-1835	219	17	financial	financial	ADJ
ijtc-1835	219	18	reports	report	NOUN
ijtc-1835	219	19	.	.	PUNCT
ijtc-1835	220	1	fourth	fourth	ADJ
ijtc-1835	220	2	,	,	PUNCT
ijtc-1835	220	3	increased	increase	VERB
ijtc-1835	220	4	coordination	coordination	NOUN
ijtc-1835	220	5	and	and	CCONJ
ijtc-1835	220	6	communication	communication	NOUN
ijtc-1835	220	7	between	between	ADP
ijtc-1835	220	8	work	work	NOUN
ijtc-1835	220	9	units	unit	NOUN
ijtc-1835	220	10	to	to	PART
ijtc-1835	220	11	ensure	ensure	VERB
ijtc-1835	220	12	consistency	consistency	NOUN
ijtc-1835	220	13	in	in	ADP
ijtc-1835	220	14	the	the	DET
ijtc-1835	220	15	implementation	implementation	NOUN
ijtc-1835	220	16	of	of	ADP
ijtc-1835	220	17	accounting	accounting	NOUN
ijtc-1835	220	18	policies	policy	NOUN
ijtc-1835	220	19	.	.	PUNCT
ijtc-1835	221	1	fifth	fifth	ADJ
ijtc-1835	221	2	,	,	PUNCT
ijtc-1835	221	3	adequate	adequate	ADJ
ijtc-1835	221	4	budget	budget	NOUN
ijtc-1835	221	5	allocation	allocation	NOUN
ijtc-1835	221	6	for	for	ADP
ijtc-1835	221	7	the	the	DET
ijtc-1835	221	8	development	development	NOUN
ijtc-1835	221	9	of	of	ADP
ijtc-1835	221	10	financial	financial	ADJ
ijtc-1835	221	11	information	information	NOUN
ijtc-1835	221	12	systems	system	NOUN
ijtc-1835	221	13	and	and	CCONJ
ijtc-1835	221	14	the	the	DET
ijtc-1835	221	15	improvement	improvement	NOUN
ijtc-1835	221	16	of	of	ADP
ijtc-1835	221	17	financial	financial	ADJ
ijtc-1835	221	18	human	human	ADJ
ijtc-1835	221	19	resource	resource	NOUN
ijtc-1835	221	20	capacity	capacity	NOUN
ijtc-1835	221	21	.	.	PUNCT
ijtc-1835	222	1	references	reference	NOUN
ijtc-1835	222	2	akbar	akbar	NOUN
ijtc-1835	222	3	,	,	PUNCT
ijtc-1835	222	4	r.	r.	PROPN
ijtc-1835	222	5	(	(	PUNCT
ijtc-1835	222	6	2018	2018	NUM
ijtc-1835	222	7	)	)	PUNCT
ijtc-1835	222	8	.	.	PUNCT
ijtc-1835	223	1	pengukuran	pengukuran	PROPN
ijtc-1835	223	2	kinerja	kinerja	PROPN
ijtc-1835	223	3	dan	dan	PROPN
ijtc-1835	223	4	akuntabilitas	akuntabilitas	PROPN
ijtc-1835	223	5	publik	publik	PROPN
ijtc-1835	223	6	di	di	PROPN
ijtc-1835	223	7	indonesia	indonesia	PROPN
ijtc-1835	223	8	studi	studi	PROPN
ijtc-1835	223	9	awal	awal	PROPN
ijtc-1835	223	10	di	di	PROPN
ijtc-1835	223	11	pemerintah	pemerintah	PROPN
ijtc-1835	223	12	daerah	daerah	PROPN
ijtc-1835	223	13	.	.	PUNCT
ijtc-1835	224	1	jurnal	jurnal	PROPN
ijtc-1835	224	2	akuntansi	akuntansi	PROPN
ijtc-1835	224	3	dan	dan	PROPN
ijtc-1835	224	4	akuntabilitas	akuntabilita	NOUN
ijtc-1835	224	5	publik	publik	NOUN
ijtc-1835	224	6	,	,	PUNCT
ijtc-1835	224	7	1(1	1(1	NUM
ijtc-1835	224	8	)	)	PUNCT
ijtc-1835	224	9	,	,	PUNCT
ijtc-1835	224	10	1–16	1–16	PROPN
ijtc-1835	224	11	.	.	PUNCT
ijtc-1835	225	1	akrual	akrual	PROPN
ijtc-1835	225	2	,	,	PUNCT
ijtc-1835	225	3	s.	s.	PROPN
ijtc-1835	225	4	a.	a.	PROPN
ijtc-1835	225	5	b.	b.	PROPN
ijtc-1835	225	6	(	(	PUNCT
ijtc-1835	225	7	2018	2018	NUM
ijtc-1835	225	8	)	)	PUNCT
ijtc-1835	225	9	.	.	PUNCT
ijtc-1835	226	1	pengaruh	pengaruh	NOUN
ijtc-1835	226	2	kualitas	kualitas	PROPN
ijtc-1835	226	3	sumber	sumber	PROPN
ijtc-1835	226	4	daya	daya	PROPN
ijtc-1835	226	5	manusia	manusia	PROPN
ijtc-1835	226	6	,	,	PUNCT
ijtc-1835	226	7	pemanfaatan	pemanfaatan	PROPN
ijtc-1835	226	8	teknologi	teknologi	PROPN
ijtc-1835	226	9	informasi	informasi	PROPN
ijtc-1835	226	10	dan	dan	PROPN
ijtc-1835	226	11	penerapan	penerapan	PROPN
ijtc-1835	226	12	standar	standar	PROPN
ijtc-1835	226	13	akuntansi	akuntansi	PROPN
ijtc-1835	226	14	pemerintahan	pemerintahan	PROPN
ijtc-1835	226	15	berbasis	berbasis	ADP
ijtc-1835	226	16	akrual	akrual	PROPN
ijtc-1835	226	17	terhadap	terhadap	PROPN
ijtc-1835	226	18	kualitas	kualita	NOUN
ijtc-1835	226	19	laporan	laporan	VERB
ijtc-1835	226	20	keuangan	keuangan	PROPN
ijtc-1835	226	21	pengadilan	pengadilan	PROPN
ijtc-1835	226	22	agama	agama	PROPN
ijtc-1835	226	23	batam	batam	VERB
ijtc-1835	226	24	the	the	DET
ijtc-1835	226	25	influence	influence	NOUN
ijtc-1835	226	26	of	of	ADP
ijtc-1835	226	27	quality	quality	NOUN
ijtc-1835	226	28	of	of	ADP
ijtc-1835	226	29	human	human	ADJ
ijtc-1835	226	30	resources	resource	NOUN
ijtc-1835	226	31	,	,	PUNCT
ijtc-1835	226	32	utilization	utilization	NOUN
ijtc-1835	226	33	of	of	ADP
ijtc-1835	226	34	information	information	NOUN
ijtc-1835	226	35	technology	technology	NOUN
ijtc-1835	226	36	and	and	CCONJ
ijtc-1835	226	37	application	application	NOUN
ijtc-1835	226	38	of	of	ADP
ijtc-1835	226	39	accrual	accrual	ADJ
ijtc-1835	226	40	-	-	PUNCT
ijtc-1835	226	41	based	base	VERB
ijtc-1835	226	42	government	government	NOUN
ijtc-1835	226	43	accounting	accounting	NOUN
ijtc-1835	226	44	standards	standard	NOUN
ijtc-1835	226	45	on	on	ADP
ijtc-1835	226	46	the	the	DET
ijtc-1835	226	47	quality	quality	NOUN
ijtc-1835	226	48	of	of	ADP
ijtc-1835	226	49	the	the	DET
ijtc-1835	226	50	.	.	PUNCT
ijtc-1835	226	51	anggraini	anggraini	PROPN
ijtc-1835	226	52	,	,	PUNCT
ijtc-1835	226	53	f.	f.	PROPN
ijtc-1835	226	54	a.	a.	PROPN
ijtc-1835	226	55	,	,	PUNCT
ijtc-1835	226	56	&	&	CCONJ
ijtc-1835	226	57	akbar	akbar	PROPN
ijtc-1835	226	58	,	,	PUNCT
ijtc-1835	226	59	r.	r.	PROPN
ijtc-1835	226	60	(	(	PUNCT
ijtc-1835	226	61	2022	2022	NUM
ijtc-1835	226	62	)	)	PUNCT
ijtc-1835	226	63	.	.	PUNCT
ijtc-1835	227	1	penerapan	penerapan	PROPN
ijtc-1835	227	2	sistem	sistem	PROPN
ijtc-1835	227	3	akuntabilitas	akuntabilita	NOUN
ijtc-1835	227	4	kinerja	kinerja	NOUN
ijtc-1835	227	5	instansi	instansi	VERB
ijtc-1835	227	6	pemerintah	pemerintah	PROPN
ijtc-1835	227	7	(	(	PUNCT
ijtc-1835	227	8	studi	studi	PROPN
ijtc-1835	227	9	pada	pada	PROPN
ijtc-1835	227	10	pemerintah	pemerintah	PROPN
ijtc-1835	227	11	kota	kota	PROPN
ijtc-1835	227	12	yogyakarta	yogyakarta	PROPN
ijtc-1835	227	13	.	.	PUNCT
ijtc-1835	228	1	abis	abis	PROPN
ijtc-1835	228	2	:	:	PUNCT
ijtc-1835	228	3	accounting	accounting	NOUN
ijtc-1835	228	4	and	and	CCONJ
ijtc-1835	228	5	business	business	NOUN
ijtc-1835	228	6	information	information	NOUN
ijtc-1835	228	7	systems	system	NOUN
ijtc-1835	228	8	journal	journal	NOUN
ijtc-1835	228	9	,	,	PUNCT
ijtc-1835	228	10	10(4	10(4	NUM
ijtc-1835	228	11	)	)	PUNCT
ijtc-1835	228	12	.	.	PUNCT
ijtc-1835	229	1	astini	astini	PROPN
ijtc-1835	229	2	,	,	PUNCT
ijtc-1835	229	3	y.	y.	NOUN
ijtc-1835	229	4	(	(	PUNCT
ijtc-1835	229	5	2018	2018	NUM
ijtc-1835	229	6	)	)	PUNCT
ijtc-1835	229	7	.	.	PUNCT
ijtc-1835	230	1	kualitas	kualita	NOUN
ijtc-1835	230	2	aparatur	aparatur	PROPN
ijtc-1835	230	3	,	,	PUNCT
ijtc-1835	230	4	sistem	sistem	PROPN
ijtc-1835	230	5	informasi	informasi	PROPN
ijtc-1835	230	6	,	,	PUNCT
ijtc-1835	230	7	sistem	sistem	PROPN
ijtc-1835	230	8	pengendalian	pengendalian	PROPN
ijtc-1835	230	9	intern	intern	PROPN
ijtc-1835	230	10	dan	dan	PROPN
ijtc-1835	230	11	efektivitas	efektivitas	PROPN
ijtc-1835	230	12	manajemen	manajeman	NOUN
ijtc-1835	230	13	aset	aset	VERB
ijtc-1835	230	14	tetap	tetap	PROPN
ijtc-1835	230	15	.	.	PUNCT
ijtc-1835	231	1	jurnal	jurnal	ADJ
ijtc-1835	231	2	ilmiah	ilmiah	PROPN
ijtc-1835	231	3	akuntansi	akuntansi	PROPN
ijtc-1835	231	4	dan	dan	PROPN
ijtc-1835	231	5	bisnis	bisnis	PROPN
ijtc-1835	231	6	,	,	PUNCT
ijtc-1835	231	7	13(2	13(2	PROPN
ijtc-1835	231	8	)	)	PUNCT
ijtc-1835	231	9	,	,	PUNCT
ijtc-1835	231	10	173–184	173–184	NUM
ijtc-1835	231	11	.	.	PUNCT
ijtc-1835	232	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1835	232	2	influence	influence	NOUN
ijtc-1835	232	3	of	of	ADP
ijtc-1835	232	4	internal	internal	ADJ
ijtc-1835	232	5	controls	control	NOUN
ijtc-1835	232	6	,	,	PUNCT
ijtc-1835	232	7	hr	hr	NOUN
ijtc-1835	232	8	quality	quality	NOUN
ijtc-1835	232	9	,	,	PUNCT
ijtc-1835	232	10	it	it	PRON
ijtc-1835	232	11	,	,	PUNCT
ijtc-1835	232	12	and	and	CCONJ
ijtc-1835	232	13	accrual	accrual	ADJ
ijtc-1835	232	14	accounting	accounting	NOUN
ijtc-1835	232	15	on	on	ADP
ijtc-1835	232	16	financial	financial	ADJ
ijtc-1835	232	17	report	report	NOUN
ijtc-1835	232	18	quality	quality	NOUN
ijtc-1835	232	19	in	in	ADP
ijtc-1835	232	20	central	central	ADJ
ijtc-1835	232	21	kalimantan	kalimantan	PROPN
ijtc-1835	232	22	's	's	PART
ijtc-1835	232	23	religious	religious	ADJ
ijtc-1835	232	24	courts	court	NOUN
ijtc-1835	232	25	.	.	PUNCT
ijtc-1835	233	1	sosilawati	sosilawati	PROPN
ijtc-1835	233	2	,	,	PUNCT
ijtc-1835	233	3	kadir	kadir	PROPN
ijtc-1835	233	4	and	and	CCONJ
ijtc-1835	233	5	sarwani	sarwani	PROPN
ijtc-1835	233	6	14	14	NUM
ijtc-1835	233	7	|	|	ADV
ijtc-1835	233	8	ilomata	ilomata	PROPN
ijtc-1835	233	9	international	international	ADJ
ijtc-1835	233	10	journal	journal	NOUN
ijtc-1835	233	11	of	of	ADP
ijtc-1835	233	12	tax	tax	PROPN
ijtc-1835	233	13	&	&	CCONJ
ijtc-1835	233	14	accounting	accounting	PROPN
ijtc-1835	233	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1835	233	16	aulia	aulia	PROPN
ijtc-1835	233	17	,	,	PUNCT
ijtc-1835	233	18	a.	a.	NOUN
ijtc-1835	233	19	(	(	PUNCT
ijtc-1835	233	20	2020	2020	NUM
ijtc-1835	233	21	)	)	PUNCT
ijtc-1835	233	22	.	.	PUNCT
ijtc-1835	234	1	pengaruh	pengaruh	NOUN
ijtc-1835	234	2	praktik	praktik	NOUN
ijtc-1835	234	3	manajemen	manajeman	NOUN
ijtc-1835	234	4	keuangan	keuangan	PROPN
ijtc-1835	234	5	,	,	PUNCT
ijtc-1835	234	6	sistem	sistem	PROPN
ijtc-1835	234	7	pengendalian	pengendalian	PROPN
ijtc-1835	234	8	intern	intern	PROPN
ijtc-1835	234	9	,	,	PUNCT
ijtc-1835	234	10	kompetensi	kompetensi	PROPN
ijtc-1835	234	11	sumber	sumber	PROPN
ijtc-1835	234	12	daya	daya	PROPN
ijtc-1835	234	13	manusia	manusia	PROPN
ijtc-1835	234	14	dan	dan	PROPN
ijtc-1835	234	15	pemanfaatan	pemanfaatan	PROPN
ijtc-1835	234	16	teknologi	teknologi	PROPN
ijtc-1835	234	17	informasi	informasi	PROPN
ijtc-1835	234	18	terhadap	terhadap	PROPN
ijtc-1835	234	19	kualitas	kualitas	PROPN
ijtc-1835	234	20	laporan	laporan	VERB
ijtc-1835	234	21	keuangan	keuangan	PROPN
ijtc-1835	234	22	masjid	masjid	PROPN
ijtc-1835	234	23	sekota	sekota	NOUN
ijtc-1835	234	24	langsa	langsa	VERB
ijtc-1835	234	25	.	.	PUNCT
ijtc-1835	235	1	bawiling	bawiling	NOUN
ijtc-1835	235	2	,	,	PUNCT
ijtc-1835	235	3	c.	c.	NOUN
ijtc-1835	235	4	(	(	PUNCT
ijtc-1835	235	5	2015	2015	NUM
ijtc-1835	235	6	)	)	PUNCT
ijtc-1835	235	7	.	.	PUNCT
ijtc-1835	236	1	evaluasi	evaluasi	PROPN
ijtc-1835	236	2	penerapan	penerapan	PROPN
ijtc-1835	236	3	sistem	sistem	PROPN
ijtc-1835	236	4	pengendalian	pengendalian	PROPN
ijtc-1835	236	5	internal	internal	PROPN
ijtc-1835	236	6	pengeluaran	pengeluaran	VERB
ijtc-1835	236	7	kas	kas	PROPN
ijtc-1835	236	8	pada	pada	PROPN
ijtc-1835	236	9	kantor	kantor	PROPN
ijtc-1835	236	10	pengadilan	pengadilan	PROPN
ijtc-1835	236	11	agama	agama	PROPN
ijtc-1835	236	12	tondano	tondano	PROPN
ijtc-1835	236	13	.	.	PUNCT
ijtc-1835	237	1	jurnal	jurnal	ADJ
ijtc-1835	237	2	emba	emba	PROPN
ijtc-1835	237	3	:	:	PUNCT
ijtc-1835	237	4	jurnal	jurnal	ADJ
ijtc-1835	237	5	riset	riset	PROPN
ijtc-1835	237	6	ekonomi	ekonomi	PROPN
ijtc-1835	237	7	,	,	PUNCT
ijtc-1835	237	8	manajemen	manajeman	NOUN
ijtc-1835	237	9	,	,	PUNCT
ijtc-1835	237	10	bisnis	bisnis	PROPN
ijtc-1835	237	11	dan	dan	PROPN
ijtc-1835	237	12	akuntansi	akuntansi	PROPN
ijtc-1835	237	13	,	,	PUNCT
ijtc-1835	237	14	3(3	3(3	NUM
ijtc-1835	237	15	)	)	PUNCT
ijtc-1835	237	16	.	.	PUNCT
ijtc-1835	238	1	davis	davis	PROPN
ijtc-1835	238	2	,	,	PUNCT
ijtc-1835	238	3	j.	j.	PROPN
ijtc-1835	238	4	h.	h.	PROPN
ijtc-1835	238	5	,	,	PUNCT
ijtc-1835	238	6	schoorman	schoorman	PROPN
ijtc-1835	238	7	,	,	PUNCT
ijtc-1835	238	8	f.	f.	PROPN
ijtc-1835	238	9	d.	d.	PROPN
ijtc-1835	238	10	,	,	PUNCT
ijtc-1835	238	11	&	&	CCONJ
ijtc-1835	238	12	donaldson	donaldson	PROPN
ijtc-1835	238	13	,	,	PUNCT
ijtc-1835	238	14	l.	l.	PROPN
ijtc-1835	238	15	(	(	PUNCT
ijtc-1835	238	16	1997	1997	NUM
ijtc-1835	238	17	)	)	PUNCT
ijtc-1835	238	18	.	.	PUNCT
ijtc-1835	239	1	toward	toward	ADP
ijtc-1835	239	2	a	a	DET
ijtc-1835	239	3	stewardship	stewardship	NOUN
ijtc-1835	239	4	theory	theory	NOUN
ijtc-1835	239	5	of	of	ADP
ijtc-1835	239	6	management	management	NOUN
ijtc-1835	239	7	.	.	PUNCT
ijtc-1835	240	1	academy	academy	PROPN
ijtc-1835	240	2	of	of	ADP
ijtc-1835	240	3	management	management	PROPN
ijtc-1835	240	4	review	review	PROPN
ijtc-1835	240	5	,	,	PUNCT
ijtc-1835	240	6	22(1	22(1	NUM
ijtc-1835	240	7	)	)	PUNCT
ijtc-1835	240	8	,	,	PUNCT
ijtc-1835	240	9	20–47	20–47	X
ijtc-1835	240	10	.	.	PUNCT
ijtc-1835	240	11	dita	dita	PROPN
ijtc-1835	240	12	,	,	PUNCT
ijtc-1835	240	13	s.	s.	PROPN
ijtc-1835	240	14	a.	a.	PROPN
ijtc-1835	240	15	,	,	PUNCT
ijtc-1835	240	16	wirawan	wirawan	PROPN
ijtc-1835	240	17	,	,	PUNCT
ijtc-1835	240	18	s.	s.	PROPN
ijtc-1835	240	19	,	,	PUNCT
ijtc-1835	240	20	&	&	CCONJ
ijtc-1835	240	21	astuti	astuti	PROPN
ijtc-1835	240	22	,	,	PUNCT
ijtc-1835	240	23	w.	w.	PROPN
ijtc-1835	240	24	(	(	PUNCT
ijtc-1835	240	25	2024	2024	NUM
ijtc-1835	240	26	)	)	PUNCT
ijtc-1835	240	27	.	.	PUNCT
ijtc-1835	241	1	sumber	sumber	PROPN
ijtc-1835	241	2	daya	daya	PROPN
ijtc-1835	241	3	manusia	manusia	PROPN
ijtc-1835	241	4	,	,	PUNCT
ijtc-1835	241	5	dan	dan	PROPN
ijtc-1835	241	6	pemanfaatan	pemanfaatan	PROPN
ijtc-1835	241	7	teknologi	teknologi	PROPN
ijtc-1835	241	8	pemerintah	pemerintah	PROPN
ijtc-1835	241	9	kabupaten	kabupaten	PROPN
ijtc-1835	241	10	lombok	lombok	PROPN
ijtc-1835	241	11	barat	barat	PROPN
ijtc-1835	241	12	.	.	PUNCT
ijtc-1835	241	13	jurnal	jurnal	PROPN
ijtc-1835	241	14	risma	risma	PROPN
ijtc-1835	241	15	,	,	PUNCT
ijtc-1835	241	16	4	4	NUM
ijtc-1835	241	17	,	,	PUNCT
ijtc-1835	241	18	106–118	106–118	NUM
ijtc-1835	241	19	.	.	PUNCT
ijtc-1835	242	1	djemma	djemma	PROPN
ijtc-1835	242	2	,	,	PUNCT
ijtc-1835	242	3	s.	s.	PROPN
ijtc-1835	242	4	a.	a.	PROPN
ijtc-1835	242	5	,	,	PUNCT
ijtc-1835	242	6	nurwana	nurwana	PROPN
ijtc-1835	242	7	,	,	PUNCT
ijtc-1835	242	8	a.	a.	PROPN
ijtc-1835	242	9	,	,	PUNCT
ijtc-1835	242	10	&	&	CCONJ
ijtc-1835	242	11	ab	ab	PROPN
ijtc-1835	242	12	,	,	PUNCT
ijtc-1835	242	13	r.	r.	PROPN
ijtc-1835	242	14	i.	i.	PROPN
ijtc-1835	242	15	(	(	PUNCT
ijtc-1835	242	16	2023	2023	NUM
ijtc-1835	242	17	)	)	PUNCT
ijtc-1835	242	18	.	.	PUNCT
ijtc-1835	243	1	analisis	analisis	ADJ
ijtc-1835	243	2	laporan	laporan	ADJ
ijtc-1835	243	3	realisasi	realisasi	NOUN
ijtc-1835	243	4	anggaran	anggaran	PROPN
ijtc-1835	243	5	untuk	untuk	PROPN
ijtc-1835	243	6	menilai	menilai	PROPN
ijtc-1835	243	7	kinerja	kinerja	PROPN
ijtc-1835	243	8	keuangan	keuangan	PROPN
ijtc-1835	243	9	pada	pada	PROPN
ijtc-1835	243	10	kantor	kantor	PROPN
ijtc-1835	243	11	dinas	dinas	PROPN
ijtc-1835	243	12	perkimta	perkimta	PROPN
ijtc-1835	243	13	sengkang	sengkang	PROPN
ijtc-1835	243	14	.	.	PROPN
ijtc-1835	244	1	innovative	innovative	PROPN
ijtc-1835	244	2	:	:	PUNCT
ijtc-1835	244	3	journal	journal	NOUN
ijtc-1835	244	4	of	of	ADP
ijtc-1835	244	5	social	social	ADJ
ijtc-1835	244	6	science	science	NOUN
ijtc-1835	244	7	research	research	NOUN
ijtc-1835	244	8	,	,	PUNCT
ijtc-1835	244	9	3(4	3(4	NUM
ijtc-1835	244	10	)	)	PUNCT
ijtc-1835	244	11	,	,	PUNCT
ijtc-1835	244	12	4310–4321	4310–4321	NUM
ijtc-1835	244	13	.	.	PUNCT
ijtc-1835	245	1	fajriati	fajriati	PROPN
ijtc-1835	245	2	,	,	PUNCT
ijtc-1835	245	3	u.	u.	PROPN
ijtc-1835	245	4	r.	r.	PROPN
ijtc-1835	245	5	,	,	PUNCT
ijtc-1835	245	6	magfiroh	magfiroh	PROPN
ijtc-1835	245	7	,	,	PUNCT
ijtc-1835	245	8	s.	s.	PROPN
ijtc-1835	245	9	,	,	PUNCT
ijtc-1835	245	10	&	&	CCONJ
ijtc-1835	245	11	sugiarto	sugiarto	PROPN
ijtc-1835	245	12	.	.	PUNCT
ijtc-1835	246	1	(	(	PUNCT
ijtc-1835	246	2	2024	2024	NUM
ijtc-1835	246	3	)	)	PUNCT
ijtc-1835	246	4	.	.	PUNCT
ijtc-1835	247	1	pengaruh	pengaruh	PROPN
ijtc-1835	247	2	pemanfaatan	pemanfaatan	PROPN
ijtc-1835	247	3	sistem	sistem	PROPN
ijtc-1835	247	4	informasi	informasi	PROPN
ijtc-1835	247	5	akuntansi	akuntansi	PROPN
ijtc-1835	247	6	,	,	PUNCT
ijtc-1835	247	7	kompetensi	kompetensi	PROPN
ijtc-1835	247	8	sumber	sumber	PROPN
ijtc-1835	247	9	daya	daya	PROPN
ijtc-1835	247	10	manusia	manusia	PROPN
ijtc-1835	247	11	dan	dan	PROPN
ijtc-1835	247	12	pengendalian	pengendalian	PROPN
ijtc-1835	247	13	internal	internal	PROPN
ijtc-1835	247	14	terhadap	terhadap	PROPN
ijtc-1835	247	15	kualitas	kualita	NOUN
ijtc-1835	247	16	laporan	laporan	ADJ
ijtc-1835	247	17	keuangan	keuangan	PROPN
ijtc-1835	247	18	pemerintah	pemerintah	PROPN
ijtc-1835	247	19	daerah	daerah	PROPN
ijtc-1835	247	20	.	.	PUNCT
ijtc-1835	248	1	soedirman	soedirman	PROPN
ijtc-1835	248	2	accounting	accounting	NOUN
ijtc-1835	248	3	,	,	PUNCT
ijtc-1835	248	4	auditing	auditing	NOUN
ijtc-1835	248	5	and	and	CCONJ
ijtc-1835	248	6	public	public	ADJ
ijtc-1835	248	7	sector	sector	NOUN
ijtc-1835	248	8	(	(	PUNCT
ijtc-1835	248	9	saap	saap	PROPN
ijtc-1835	248	10	,	,	PUNCT
ijtc-1835	248	11	24(7	24(7	NUM
ijtc-1835	248	12	)	)	PUNCT
ijtc-1835	248	13	,	,	PUNCT
ijtc-1835	248	14	28–42	28–42	NUM
ijtc-1835	248	15	.	.	PUNCT
ijtc-1835	249	1	ghozali	ghozali	PROPN
ijtc-1835	249	2	,	,	PUNCT
ijtc-1835	249	3	a.	a.	NOUN
ijtc-1835	249	4	,	,	PUNCT
ijtc-1835	249	5	sukmara	sukmara	PROPN
ijtc-1835	249	6	,	,	PUNCT
ijtc-1835	249	7	r.	r.	PROPN
ijtc-1835	249	8	b.	b.	PROPN
ijtc-1835	249	9	,	,	PUNCT
ijtc-1835	249	10	&	&	CCONJ
ijtc-1835	249	11	aulia	aulia	PROPN
ijtc-1835	249	12	,	,	PUNCT
ijtc-1835	249	13	b.	b.	PROPN
ijtc-1835	249	14	u.	u.	PROPN
ijtc-1835	249	15	(	(	PUNCT
ijtc-1835	249	16	2016	2016	NUM
ijtc-1835	249	17	)	)	PUNCT
ijtc-1835	249	18	.	.	PUNCT
ijtc-1835	250	1	a	a	DET
ijtc-1835	250	2	comparative	comparative	ADJ
ijtc-1835	250	3	study	study	NOUN
ijtc-1835	250	4	of	of	ADP
ijtc-1835	250	5	climate	climate	NOUN
ijtc-1835	250	6	change	change	NOUN
ijtc-1835	250	7	mitigation	mitigation	NOUN
ijtc-1835	250	8	and	and	CCONJ
ijtc-1835	250	9	adaptation	adaptation	NOUN
ijtc-1835	250	10	on	on	ADP
ijtc-1835	250	11	flood	flood	NOUN
ijtc-1835	250	12	management	management	NOUN
ijtc-1835	250	13	between	between	ADP
ijtc-1835	250	14	ayutthaya	ayutthaya	PROPN
ijtc-1835	250	15	city	city	PROPN
ijtc-1835	250	16	(	(	PUNCT
ijtc-1835	250	17	thailand	thailand	PROPN
ijtc-1835	250	18	)	)	PUNCT
ijtc-1835	250	19	and	and	CCONJ
ijtc-1835	250	20	samarinda	samarinda	PROPN
ijtc-1835	250	21	city	city	PROPN
ijtc-1835	250	22	(	(	PUNCT
ijtc-1835	250	23	indonesia	indonesia	PROPN
ijtc-1835	250	24	.	.	PUNCT
ijtc-1835	251	1	procedia	procedia	NOUN
ijtc-1835	251	2	-	-	PUNCT
ijtc-1835	251	3	social	social	ADJ
ijtc-1835	251	4	and	and	CCONJ
ijtc-1835	251	5	behavioral	behavioral	ADJ
ijtc-1835	251	6	sciences	science	NOUN
ijtc-1835	251	7	,	,	PUNCT
ijtc-1835	251	8	227	227	NUM
ijtc-1835	251	9	,	,	PUNCT
ijtc-1835	251	10	424–429	424–429	NUM
ijtc-1835	251	11	.	.	PUNCT
ijtc-1835	252	1	gobble	gobble	PROPN
ijtc-1835	252	2	,	,	PUNCT
ijtc-1835	252	3	m.	m.	NOUN
ijtc-1835	252	4	m.	m.	NOUN
ijtc-1835	252	5	(	(	PUNCT
ijtc-1835	252	6	2018	2018	NUM
ijtc-1835	252	7	)	)	PUNCT
ijtc-1835	252	8	.	.	PUNCT
ijtc-1835	253	1	digital	digital	ADJ
ijtc-1835	253	2	strategy	strategy	NOUN
ijtc-1835	253	3	and	and	CCONJ
ijtc-1835	253	4	digital	digital	ADJ
ijtc-1835	253	5	transformation	transformation	NOUN
ijtc-1835	253	6	.	.	PUNCT
ijtc-1835	254	1	research	research	NOUN
ijtc-1835	254	2	-	-	PUNCT
ijtc-1835	254	3	technology	technology	NOUN
ijtc-1835	254	4	management	management	NOUN
ijtc-1835	254	5	,	,	PUNCT
ijtc-1835	254	6	61(5	61(5	NUM
ijtc-1835	254	7	)	)	PUNCT
ijtc-1835	254	8	,	,	PUNCT
ijtc-1835	254	9	66–71	66–71	NOUN
ijtc-1835	254	10	.	.	PUNCT
ijtc-1835	255	1	hendri	hendri	PROPN
ijtc-1835	255	2	,	,	PUNCT
ijtc-1835	255	3	w.	w.	PROPN
ijtc-1835	255	4	(	(	PUNCT
ijtc-1835	255	5	2016	2016	NUM
ijtc-1835	255	6	)	)	PUNCT
ijtc-1835	255	7	.	.	PUNCT
ijtc-1835	256	1	manajemen	manajeman	NOUN
ijtc-1835	256	2	kearsipan	kearsipan	PROPN
ijtc-1835	256	3	;	;	PUNCT
ijtc-1835	256	4	untuk	untuk	PROPN
ijtc-1835	256	5	organisasi	organisasi	PROPN
ijtc-1835	256	6	publik	publik	PROPN
ijtc-1835	256	7	,	,	PUNCT
ijtc-1835	256	8	politik	politik	PROPN
ijtc-1835	256	9	,	,	PUNCT
ijtc-1835	256	10	dan	dan	PROPN
ijtc-1835	256	11	kemsyarakatan	kemsyarakatan	PROPN
ijtc-1835	256	12	.	.	PUNCT
ijtc-1835	257	1	pustaka	pustaka	ADJ
ijtc-1835	257	2	setia	setia	PROPN
ijtc-1835	257	3	.	.	PUNCT
ijtc-1835	257	4	hirzun	hirzun	PROPN
ijtc-1835	257	5	,	,	PUNCT
ijtc-1835	257	6	m.	m.	NOUN
ijtc-1835	257	7	h.	h.	PROPN
ijtc-1835	257	8	m.	m.	PROPN
ijtc-1835	257	9	,	,	PUNCT
ijtc-1835	257	10	astini	astini	NOUN
ijtc-1835	257	11	,	,	PUNCT
ijtc-1835	257	12	y.	y.	PROPN
ijtc-1835	257	13	,	,	PUNCT
ijtc-1835	257	14	fauzi	fauzi	PROPN
ijtc-1835	257	15	,	,	PUNCT
ijtc-1835	257	16	a.	a.	PROPN
ijtc-1835	257	17	k.	k.	PROPN
ijtc-1835	257	18	,	,	PUNCT
ijtc-1835	257	19	&	&	CCONJ
ijtc-1835	257	20	hidayat	hidayat	PROPN
ijtc-1835	257	21	,	,	PUNCT
ijtc-1835	257	22	d.	d.	PROPN
ijtc-1835	257	23	(	(	PUNCT
ijtc-1835	257	24	2024	2024	NUM
ijtc-1835	257	25	)	)	PUNCT
ijtc-1835	257	26	.	.	PUNCT
ijtc-1835	258	1	pengaruh	pengaruh	NOUN
ijtc-1835	258	2	kualitas	kualitas	PROPN
ijtc-1835	258	3	sdm	sdm	PROPN
ijtc-1835	258	4	,	,	PUNCT
ijtc-1835	258	5	pemanfaatan	pemanfaatan	PROPN
ijtc-1835	258	6	teknologi	teknologi	PROPN
ijtc-1835	258	7	informasi	informasi	PROPN
ijtc-1835	258	8	,	,	PUNCT
ijtc-1835	258	9	spi	spi	PROPN
ijtc-1835	258	10	dan	dan	PROPN
ijtc-1835	258	11	penerapan	penerapan	PROPN
ijtc-1835	258	12	sap	sap	PROPN
ijtc-1835	258	13	terhadap	terhadap	PROPN
ijtc-1835	258	14	kualitas	kualitas	PROPN
ijtc-1835	258	15	laporan	laporan	ADJ
ijtc-1835	258	16	keuangan	keuangan	PROPN
ijtc-1835	258	17	pemerintah	pemerintah	PROPN
ijtc-1835	258	18	kabupaten	kabupaten	PROPN
ijtc-1835	258	19	lombok	lombok	PROPN
ijtc-1835	258	20	barat	barat	PROPN
ijtc-1835	258	21	.	.	PROPN
ijtc-1835	259	1	jurnal	jurnal	PROPN
ijtc-1835	259	2	ranah	ranah	PROPN
ijtc-1835	259	3	publik	publik	PROPN
ijtc-1835	259	4	indonesia	indonesia	PROPN
ijtc-1835	259	5	kontemporer	kontemporer	PROPN
ijtc-1835	259	6	(	(	PUNCT
ijtc-1835	259	7	rapik	rapik	PROPN
ijtc-1835	259	8	,	,	PUNCT
ijtc-1835	259	9	4(2	4(2	NUM
ijtc-1835	259	10	)	)	PUNCT
ijtc-1835	259	11	,	,	PUNCT
ijtc-1835	259	12	109–123	109–123	NUM
ijtc-1835	259	13	.	.	PUNCT
ijtc-1835	260	1	ikhsan	ikhsan	ADJ
ijtc-1835	260	2	,	,	PUNCT
ijtc-1835	260	3	a.	a.	NOUN
ijtc-1835	260	4	,	,	PUNCT
ijtc-1835	260	5	muhyarsyah	muhyarsyah	PROPN
ijtc-1835	260	6	,	,	PUNCT
ijtc-1835	260	7	t.	t.	PROPN
ijtc-1835	260	8	,	,	PUNCT
ijtc-1835	260	9	h.	h.	PROPN
ijtc-1835	260	10	,	,	PUNCT
ijtc-1835	260	11	&	&	CCONJ
ijtc-1835	260	12	oktaviani	oktaviani	PROPN
ijtc-1835	260	13	,	,	PUNCT
ijtc-1835	260	14	a.	a.	NOUN
ijtc-1835	260	15	(	(	PUNCT
ijtc-1835	260	16	2014	2014	NUM
ijtc-1835	260	17	)	)	PUNCT
ijtc-1835	260	18	.	.	PUNCT
ijtc-1835	261	1	metodologi	metodologi	PROPN
ijtc-1835	261	2	penelitian	penelitian	PROPN
ijtc-1835	261	3	bisnis	bisnis	PROPN
ijtc-1835	261	4	(	(	PUNCT
ijtc-1835	261	5	s.	s.	PROPN
ijtc-1835	261	6	lesmana	lesmana	PROPN
ijtc-1835	261	7	&	&	CCONJ
ijtc-1835	261	8	ed	ed	PROPN
ijtc-1835	261	9	)	)	PUNCT
ijtc-1835	261	10	,	,	PUNCT
ijtc-1835	261	11	eds	eds	PROPN
ijtc-1835	261	12	.	.	PUNCT
ijtc-1835	261	13	)	)	PUNCT
ijtc-1835	261	14	.	.	PUNCT
ijtc-1835	262	1	indrananto	indrananto	PROPN
ijtc-1835	262	2	,	,	PUNCT
ijtc-1835	262	3	c.	c.	PROPN
ijtc-1835	262	4	(	(	PUNCT
ijtc-1835	262	5	2012	2012	NUM
ijtc-1835	262	6	)	)	PUNCT
ijtc-1835	262	7	.	.	PUNCT
ijtc-1835	263	1	pemimpin	pemimpin	PROPN
ijtc-1835	263	2	daerah	daerah	PROPN
ijtc-1835	263	3	sebagai	sebagai	PROPN
ijtc-1835	263	4	agen	agen	PROPN
ijtc-1835	263	5	(	(	PUNCT
ijtc-1835	263	6	dramaturgi	dramaturgi	PROPN
ijtc-1835	263	7	dalam	dalam	PROPN
ijtc-1835	263	8	komunikasi	komunikasi	PROPN
ijtc-1835	263	9	politik	politik	PROPN
ijtc-1835	263	10	walikota	walikota	VERB
ijtc-1835	263	11	solo	solo	PROPN
ijtc-1835	263	12	joko	joko	PROPN
ijtc-1835	263	13	widodo	widodo	PROPN
ijtc-1835	263	14	.	.	PUNCT
ijtc-1835	264	1	universitas	universitas	PROPN
ijtc-1835	264	2	indonesia	indonesia	PROPN
ijtc-1835	264	3	.	.	PUNCT
ijtc-1835	265	1	jensen	jensen	PROPN
ijtc-1835	265	2	,	,	PUNCT
ijtc-1835	265	3	m.	m.	PROPN
ijtc-1835	265	4	c.	c.	PROPN
ijtc-1835	265	5	,	,	PUNCT
ijtc-1835	265	6	&	&	CCONJ
ijtc-1835	265	7	meckling	meckling	PROPN
ijtc-1835	265	8	,	,	PUNCT
ijtc-1835	265	9	w.	w.	PROPN
ijtc-1835	265	10	h.	h.	PROPN
ijtc-1835	265	11	(	(	PUNCT
ijtc-1835	265	12	1976	1976	NUM
ijtc-1835	265	13	)	)	PUNCT
ijtc-1835	265	14	.	.	PUNCT
ijtc-1835	266	1	theory	theory	NOUN
ijtc-1835	266	2	of	of	ADP
ijtc-1835	266	3	the	the	DET
ijtc-1835	266	4	firm	firm	NOUN
ijtc-1835	266	5	:	:	PUNCT
ijtc-1835	266	6	managerial	managerial	ADJ
ijtc-1835	266	7	behavior	behavior	NOUN
ijtc-1835	266	8	,	,	PUNCT
ijtc-1835	266	9	agency	agency	NOUN
ijtc-1835	266	10	costs	cost	NOUN
ijtc-1835	266	11	and	and	CCONJ
ijtc-1835	266	12	ownership	ownership	NOUN
ijtc-1835	266	13	structure	structure	NOUN
ijtc-1835	266	14	.	.	PUNCT
ijtc-1835	267	1	journal	journal	NOUN
ijtc-1835	267	2	of	of	ADP
ijtc-1835	267	3	financial	financial	ADJ
ijtc-1835	267	4	economics	economic	NOUN
ijtc-1835	267	5	,	,	PUNCT
ijtc-1835	267	6	3(4	3(4	NUM
ijtc-1835	267	7	)	)	PUNCT
ijtc-1835	267	8	,	,	PUNCT
ijtc-1835	267	9	305–360	305–360	NUM
ijtc-1835	267	10	.	.	PUNCT
ijtc-1835	268	1	junedah	junedah	PROPN
ijtc-1835	268	2	,	,	PUNCT
ijtc-1835	268	3	l.	l.	PROPN
ijtc-1835	268	4	(	(	PUNCT
ijtc-1835	268	5	2019	2019	NUM
ijtc-1835	268	6	)	)	PUNCT
ijtc-1835	268	7	.	.	PUNCT
ijtc-1835	269	1	pengaruh	pengaruh	NOUN
ijtc-1835	269	2	maturitas	maturita	NOUN
ijtc-1835	269	3	spip	spip	NOUN
ijtc-1835	269	4	,	,	PUNCT
ijtc-1835	269	5	kapabilitas	kapabilitas	NOUN
ijtc-1835	269	6	apip	apip	ADJ
ijtc-1835	269	7	,	,	PUNCT
ijtc-1835	269	8	serta	serta	PROPN
ijtc-1835	269	9	implementasi	implementasi	PROPN
ijtc-1835	269	10	e	e	PROPN
ijtc-1835	269	11	-	-	PROPN
ijtc-1835	269	12	planning	planning	ADJ
ijtc-1835	269	13	dan	dan	PROPN
ijtc-1835	269	14	ebudgeting	ebudgete	VERB
ijtc-1835	269	15	terhadap	terhadap	PROPN
ijtc-1835	269	16	kualitas	kualitas	PROPN
ijtc-1835	269	17	sistem	sistem	PROPN
ijtc-1835	269	18	akuntabilitas	akuntabilita	NOUN
ijtc-1835	269	19	kinerja	kinerja	PROPN
ijtc-1835	269	20	instansi	instansi	VERB
ijtc-1835	269	21	pemerintah	pemerintah	PROPN
ijtc-1835	269	22	(	(	PUNCT
ijtc-1835	269	23	sakip	sakip	VERB
ijtc-1835	269	24	.	.	PUNCT
ijtc-1835	270	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1835	270	2	influence	influence	NOUN
ijtc-1835	270	3	of	of	ADP
ijtc-1835	270	4	internal	internal	ADJ
ijtc-1835	270	5	controls	control	NOUN
ijtc-1835	270	6	,	,	PUNCT
ijtc-1835	270	7	hr	hr	NOUN
ijtc-1835	270	8	quality	quality	NOUN
ijtc-1835	270	9	,	,	PUNCT
ijtc-1835	270	10	it	it	PRON
ijtc-1835	270	11	,	,	PUNCT
ijtc-1835	270	12	and	and	CCONJ
ijtc-1835	270	13	accrual	accrual	ADJ
ijtc-1835	270	14	accounting	accounting	NOUN
ijtc-1835	270	15	on	on	ADP
ijtc-1835	270	16	financial	financial	ADJ
ijtc-1835	270	17	report	report	NOUN
ijtc-1835	270	18	quality	quality	NOUN
ijtc-1835	270	19	in	in	ADP
ijtc-1835	270	20	central	central	ADJ
ijtc-1835	270	21	kalimantan	kalimantan	PROPN
ijtc-1835	270	22	's	's	PART
ijtc-1835	270	23	religious	religious	ADJ
ijtc-1835	270	24	courts	court	NOUN
ijtc-1835	270	25	.	.	PUNCT
ijtc-1835	271	1	sosilawati	sosilawati	PROPN
ijtc-1835	271	2	,	,	PUNCT
ijtc-1835	271	3	kadir	kadir	PROPN
ijtc-1835	271	4	and	and	CCONJ
ijtc-1835	271	5	sarwani	sarwani	VERB
ijtc-1835	271	6	15	15	NUM
ijtc-1835	271	7	|	|	CCONJ
ijtc-1835	271	8	ilomata	ilomata	PROPN
ijtc-1835	271	9	international	international	ADJ
ijtc-1835	271	10	journal	journal	NOUN
ijtc-1835	271	11	of	of	ADP
ijtc-1835	271	12	tax	tax	PROPN
ijtc-1835	271	13	&	&	CCONJ
ijtc-1835	271	14	accounting	account	VERB
ijtc-1835	271	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1835	271	16	kalumata	kalumata	NOUN
ijtc-1835	271	17	,	,	PUNCT
ijtc-1835	271	18	m.	m.	NOUN
ijtc-1835	271	19	c.	c.	PROPN
ijtc-1835	271	20	t.	t.	PROPN
ijtc-1835	271	21	,	,	PUNCT
ijtc-1835	271	22	ilat	ilat	NOUN
ijtc-1835	271	23	,	,	PUNCT
ijtc-1835	271	24	v.	v.	PROPN
ijtc-1835	271	25	,	,	PUNCT
ijtc-1835	271	26	&	&	CCONJ
ijtc-1835	271	27	warongan	warongan	PROPN
ijtc-1835	271	28	,	,	PUNCT
ijtc-1835	271	29	j.	j.	PROPN
ijtc-1835	271	30	d.	d.	PROPN
ijtc-1835	271	31	l.	l.	PROPN
ijtc-1835	271	32	(	(	PUNCT
ijtc-1835	271	33	2016	2016	NUM
ijtc-1835	271	34	)	)	PUNCT
ijtc-1835	271	35	.	.	PUNCT
ijtc-1835	272	1	pengaruh	pengaruh	PROPN
ijtc-1835	272	2	kompetensi	kompetensi	PROPN
ijtc-1835	272	3	sumber	sumber	PROPN
ijtc-1835	272	4	daya	daya	PROPN
ijtc-1835	272	5	manusia	manusia	PROPN
ijtc-1835	272	6	,	,	PUNCT
ijtc-1835	272	7	teknologi	teknologi	PROPN
ijtc-1835	272	8	informasi	informasi	PROPN
ijtc-1835	272	9	,	,	PUNCT
ijtc-1835	272	10	reviu	reviu	NOUN
ijtc-1835	272	11	laporan	laporan	ADJ
ijtc-1835	272	12	keuangan	keuangan	PROPN
ijtc-1835	272	13	dan	dan	PROPN
ijtc-1835	272	14	sistem	sistem	PROPN
ijtc-1835	272	15	pengendalian	pengendalian	PROPN
ijtc-1835	272	16	internal	internal	PROPN
ijtc-1835	272	17	terhadap	terhadap	PROPN
ijtc-1835	272	18	kualitas	kualita	NOUN
ijtc-1835	272	19	laporan	laporan	VERB
ijtc-1835	272	20	keuangan	keuangan	PROPN
ijtc-1835	272	21	pada	pada	PROPN
ijtc-1835	272	22	pemerintah	pemerintah	PROPN
ijtc-1835	272	23	provinsi	provinsi	PROPN
ijtc-1835	272	24	sulawesi	sulawesi	PROPN
ijtc-1835	272	25	utara	utara	PROPN
ijtc-1835	272	26	.	.	PUNCT
ijtc-1835	273	1	accountability	accountability	NOUN
ijtc-1835	273	2	,	,	PUNCT
ijtc-1835	273	3	5(2	5(2	NUM
ijtc-1835	273	4	)	)	PUNCT
ijtc-1835	273	5	,	,	PUNCT
ijtc-1835	273	6	152–167	152–167	NUM
ijtc-1835	273	7	.	.	PUNCT
ijtc-1835	274	1	maranjaya	maranjaya	PROPN
ijtc-1835	274	2	,	,	PUNCT
ijtc-1835	274	3	a.	a.	PROPN
ijtc-1835	274	4	k.	k.	PROPN
ijtc-1835	274	5	(	(	PUNCT
ijtc-1835	274	6	2022	2022	NUM
ijtc-1835	274	7	)	)	PUNCT
ijtc-1835	274	8	.	.	PUNCT
ijtc-1835	275	1	good	good	ADJ
ijtc-1835	275	2	governance	governance	PROPN
ijtc-1835	275	3	sebagai	sebagai	PROPN
ijtc-1835	275	4	tolak	tolak	VERB
ijtc-1835	275	5	ukur	ukur	PROPN
ijtc-1835	275	6	untuk	untuk	PROPN
ijtc-1835	275	7	mengukur	mengukur	PROPN
ijtc-1835	275	8	kinerja	kinerja	PROPN
ijtc-1835	275	9	pemerintahan	pemerintahan	PROPN
ijtc-1835	275	10	.	.	PUNCT
ijtc-1835	276	1	journal	journal	PROPN
ijtc-1835	276	2	of	of	ADP
ijtc-1835	276	3	social	social	PROPN
ijtc-1835	276	4	&	&	CCONJ
ijtc-1835	276	5	technology	technology	NOUN
ijtc-1835	276	6	/	/	SYM
ijtc-1835	276	7	jurnal	jurnal	ADJ
ijtc-1835	276	8	sosial	sosial	ADJ
ijtc-1835	276	9	dan	dan	PROPN
ijtc-1835	276	10	teknologi	teknologi	PROPN
ijtc-1835	276	11	(	(	PUNCT
ijtc-1835	276	12	sostech	sostech	PROPN
ijtc-1835	276	13	,	,	PUNCT
ijtc-1835	276	14	2(11	2(11	NUM
ijtc-1835	276	15	)	)	PUNCT
ijtc-1835	276	16	.	.	PUNCT
ijtc-1835	277	1	masanae	masanae	PROPN
ijtc-1835	277	2	,	,	PUNCT
ijtc-1835	277	3	w.	w.	PROPN
ijtc-1835	277	4	,	,	PUNCT
ijtc-1835	277	5	morasa	morasa	PROPN
ijtc-1835	277	6	,	,	PUNCT
ijtc-1835	277	7	j.	j.	PROPN
ijtc-1835	277	8	,	,	PUNCT
ijtc-1835	277	9	&	&	CCONJ
ijtc-1835	277	10	budiarso	budiarso	PROPN
ijtc-1835	277	11	,	,	PUNCT
ijtc-1835	277	12	n.	n.	PROPN
ijtc-1835	277	13	s.	s.	PROPN
ijtc-1835	277	14	(	(	PUNCT
ijtc-1835	277	15	2022	2022	NUM
ijtc-1835	277	16	)	)	PUNCT
ijtc-1835	277	17	.	.	PUNCT
ijtc-1835	278	1	evaluasi	evaluasi	PROPN
ijtc-1835	278	2	penerapan	penerapan	PROPN
ijtc-1835	278	3	sistem	sistem	PROPN
ijtc-1835	278	4	pengendalian	pengendalian	PROPN
ijtc-1835	278	5	internal	internal	PROPN
ijtc-1835	278	6	pengeluaran	pengeluaran	VERB
ijtc-1835	278	7	kas	kas	PROPN
ijtc-1835	278	8	pada	pada	PROPN
ijtc-1835	278	9	kantor	kantor	PROPN
ijtc-1835	278	10	kecamatan	kecamatan	PROPN
ijtc-1835	278	11	malalayang	malalayang	PROPN
ijtc-1835	278	12	manado	manado	PROPN
ijtc-1835	278	13	.	.	PUNCT
ijtc-1835	279	1	jurnal	jurnal	PROPN
ijtc-1835	279	2	lppm	lppm	PROPN
ijtc-1835	279	3	bidang	bidang	PROPN
ijtc-1835	279	4	ekososbudkum	ekososbudkum	PROPN
ijtc-1835	279	5	(	(	PUNCT
ijtc-1835	279	6	ekonomi	ekonomi	PROPN
ijtc-1835	279	7	,	,	PUNCT
ijtc-1835	279	8	sosial	sosial	ADJ
ijtc-1835	279	9	,	,	PUNCT
ijtc-1835	279	10	budaya	budaya	PROPN
ijtc-1835	279	11	,	,	PUNCT
ijtc-1835	279	12	dan	dan	PROPN
ijtc-1835	279	13	hukum	hukum	PROPN
ijtc-1835	279	14	,	,	PUNCT
ijtc-1835	279	15	5(2	5(2	NUM
ijtc-1835	279	16	)	)	PUNCT
ijtc-1835	279	17	,	,	PUNCT
ijtc-1835	279	18	243–252	243–252	NUM
ijtc-1835	279	19	.	.	PUNCT
ijtc-1835	279	20	mulyadi	mulyadi	NOUN
ijtc-1835	279	21	.	.	PUNCT
ijtc-1835	280	1	(	(	PUNCT
ijtc-1835	280	2	2017	2017	NUM
ijtc-1835	280	3	)	)	PUNCT
ijtc-1835	280	4	.	.	PUNCT
ijtc-1835	281	1	sistem	sistem	PROPN
ijtc-1835	281	2	akuntansi	akuntansi	PROPN
ijtc-1835	281	3	(	(	PUNCT
ijtc-1835	281	4	keempat	keempat	PROPN
ijtc-1835	281	5	.	.	PUNCT
ijtc-1835	282	1	salemba	salemba	PROPN
ijtc-1835	282	2	empat	empat	PROPN
ijtc-1835	282	3	.	.	PUNCT
ijtc-1835	283	1	puspita	puspita	PROPN
ijtc-1835	283	2	,	,	PUNCT
ijtc-1835	283	3	d.	d.	PROPN
ijtc-1835	283	4	,	,	PUNCT
ijtc-1835	283	5	fadli	fadli	PROPN
ijtc-1835	283	6	,	,	PUNCT
ijtc-1835	283	7	f.	f.	PROPN
ijtc-1835	283	8	,	,	PUNCT
ijtc-1835	283	9	&	&	CCONJ
ijtc-1835	283	10	halimatusyadiah	halimatusyadiah	PROPN
ijtc-1835	283	11	,	,	PUNCT
ijtc-1835	283	12	h.	h.	PROPN
ijtc-1835	283	13	(	(	PUNCT
ijtc-1835	283	14	2021	2021	NUM
ijtc-1835	283	15	)	)	PUNCT
ijtc-1835	283	16	.	.	PUNCT
ijtc-1835	284	1	pengaruh	pengaruh	NOUN
ijtc-1835	284	2	kualitas	kualitas	PROPN
ijtc-1835	284	3	sumber	sumber	PROPN
ijtc-1835	284	4	daya	daya	PROPN
ijtc-1835	284	5	manusia	manusia	PROPN
ijtc-1835	284	6	,	,	PUNCT
ijtc-1835	284	7	pemanfaatan	pemanfaatan	PROPN
ijtc-1835	284	8	teknologi	teknologi	PROPN
ijtc-1835	284	9	informasi	informasi	PROPN
ijtc-1835	284	10	,	,	PUNCT
ijtc-1835	284	11	pemahaman	pemahaman	ADJ
ijtc-1835	284	12	standar	standar	PROPN
ijtc-1835	284	13	akuntansi	akuntansi	PROPN
ijtc-1835	284	14	pemerintah	pemerintah	PROPN
ijtc-1835	285	1	dan	dan	PROPN
ijtc-1835	285	2	sistem	sistem	PROPN
ijtc-1835	285	3	pengendalian	pengendalian	PROPN
ijtc-1835	285	4	internal	internal	PROPN
ijtc-1835	285	5	terhadap	terhadap	PROPN
ijtc-1835	285	6	kualitas	kualita	NOUN
ijtc-1835	285	7	laporan	laporan	VERB
ijtc-1835	285	8	keuangan	keuangan	PROPN
ijtc-1835	285	9	kabupaten	kabupaten	PROPN
ijtc-1835	285	10	seluma	seluma	ADJ
ijtc-1835	285	11	.	.	PUNCT
ijtc-1835	286	1	jurnal	jurnal	ADJ
ijtc-1835	286	2	fairness	fairness	NOUN
ijtc-1835	286	3	,	,	PUNCT
ijtc-1835	286	4	10(2	10(2	NUM
ijtc-1835	286	5	)	)	PUNCT
ijtc-1835	286	6	,	,	PUNCT
ijtc-1835	286	7	79–88	79–88	X
ijtc-1835	286	8	.	.	PUNCT
ijtc-1835	286	9	https://doi.org/10.33369/fairness.v10i2.15247	https://doi.org/10.33369/fairness.v10i2.15247	PROPN
ijtc-1835	286	10	puspitawati	puspitawati	PROPN
ijtc-1835	286	11	,	,	PUNCT
ijtc-1835	286	12	d.	d.	PROPN
ijtc-1835	286	13	(	(	PUNCT
ijtc-1835	286	14	2016	2016	NUM
ijtc-1835	286	15	)	)	PUNCT
ijtc-1835	286	16	.	.	PUNCT
ijtc-1835	287	1	analisis	analisis	ADJ
ijtc-1835	287	2	faktor	faktor	PROPN
ijtc-1835	287	3	faktor	faktor	PROPN
ijtc-1835	287	4	yang	yang	PROPN
ijtc-1835	287	5	mempengaruhi	mempengaruhi	PROPN
ijtc-1835	287	6	kualitas	kualita	NOUN
ijtc-1835	287	7	laporan	laporan	ADJ
ijtc-1835	287	8	keuangan	keuangan	PROPN
ijtc-1835	287	9	pemerintah	pemerintah	PROPN
ijtc-1835	287	10	daerah	daerah	PROPN
ijtc-1835	287	11	(	(	PUNCT
ijtc-1835	287	12	pp	pp	PROPN
ijtc-1835	287	13	.	.	PUNCT
ijtc-1835	288	1	1–23	1–23	NOUN
ijtc-1835	288	2	)	)	PUNCT
ijtc-1835	288	3	.	.	PUNCT
ijtc-1835	289	1	rahayu	rahayu	PROPN
ijtc-1835	289	2	,	,	PUNCT
ijtc-1835	289	3	s.	s.	PROPN
ijtc-1835	289	4	,	,	PUNCT
ijtc-1835	289	5	&	&	CCONJ
ijtc-1835	289	6	kanita	kanita	PROPN
ijtc-1835	289	7	,	,	PUNCT
ijtc-1835	289	8	a.	a.	PROPN
ijtc-1835	289	9	d.	d.	PROPN
ijtc-1835	289	10	(	(	PUNCT
ijtc-1835	289	11	2023	2023	NUM
ijtc-1835	289	12	)	)	PUNCT
ijtc-1835	289	13	.	.	PUNCT
ijtc-1835	290	1	pengaruh	pengaruh	PROPN
ijtc-1835	290	2	penerapan	penerapan	PROPN
ijtc-1835	290	3	sistem	sistem	PROPN
ijtc-1835	290	4	akuntansi	akuntansi	PROPN
ijtc-1835	290	5	keuangan	keuangan	PROPN
ijtc-1835	290	6	pemerintah	pemerintah	PROPN
ijtc-1835	290	7	daerah	daerah	PROPN
ijtc-1835	290	8	,	,	PUNCT
ijtc-1835	290	9	pemanfaatan	pemanfaatan	PROPN
ijtc-1835	290	10	teknologi	teknologi	PROPN
ijtc-1835	290	11	informasi	informasi	PROPN
ijtc-1835	290	12	dan	dan	PROPN
ijtc-1835	290	13	sistem	sistem	PROPN
ijtc-1835	290	14	pengendalian	pengendalian	PROPN
ijtc-1835	290	15	intern	intern	PROPN
ijtc-1835	290	16	terhadap	terhadap	PROPN
ijtc-1835	290	17	kualitas	kualitas	PROPN
ijtc-1835	290	18	laporan	laporan	VERB
ijtc-1835	290	19	keuangan	keuangan	PROPN
ijtc-1835	290	20	daerah	daerah	PROPN
ijtc-1835	290	21	(	(	PUNCT
ijtc-1835	290	22	studi	studi	PROPN
ijtc-1835	290	23	kasus	kasus	PROPN
ijtc-1835	290	24	pada	pada	PROPN
ijtc-1835	290	25	organisasi	organisasi	PROPN
ijtc-1835	290	26	perangkat	perangkat	PROPN
ijtc-1835	290	27	daerah	daerah	PROPN
ijtc-1835	290	28	(	(	PUNCT
ijtc-1835	290	29	opd	opd	PROPN
ijtc-1835	290	30	)	)	PUNCT
ijtc-1835	290	31	provinsi	provinsi	PROPN
ijtc-1835	290	32	dki	dki	PROPN
ijtc-1835	290	33	jakarta	jakarta	PROPN
ijtc-1835	290	34	tahun	tahun	PROPN
ijtc-1835	290	35	2022	2022	NUM
ijtc-1835	290	36	.	.	PUNCT
ijtc-1835	291	1	ekombis	ekombis	PROPN
ijtc-1835	291	2	review	review	NOUN
ijtc-1835	291	3	:	:	PUNCT
ijtc-1835	291	4	jurnal	jurnal	ADJ
ijtc-1835	291	5	ilmiah	ilmiah	PROPN
ijtc-1835	291	6	ekonomi	ekonomi	PROPN
ijtc-1835	291	7	dan	dan	PROPN
ijtc-1835	291	8	bisnis	bisnis	PROPN
ijtc-1835	291	9	,	,	PUNCT
ijtc-1835	291	10	11(1	11(1	NUM
ijtc-1835	291	11	)	)	PUNCT
ijtc-1835	291	12	,	,	PUNCT
ijtc-1835	291	13	423–432	423–432	NUM
ijtc-1835	291	14	.	.	PUNCT
ijtc-1835	292	1	rahmany	rahmany	PROPN
ijtc-1835	292	2	,	,	PUNCT
ijtc-1835	292	3	s.	s.	PROPN
ijtc-1835	292	4	,	,	PUNCT
ijtc-1835	292	5	&	&	CCONJ
ijtc-1835	292	6	fatimah	fatimah	PROPN
ijtc-1835	292	7	,	,	PUNCT
ijtc-1835	292	8	f.	f.	PROPN
ijtc-1835	292	9	(	(	PUNCT
ijtc-1835	292	10	2020	2020	NUM
ijtc-1835	292	11	)	)	PUNCT
ijtc-1835	292	12	.	.	PUNCT
ijtc-1835	293	1	analisis	analisis	PROPN
ijtc-1835	293	2	sistem	sistem	PROPN
ijtc-1835	293	3	pengendalian	pengendalian	PROPN
ijtc-1835	293	4	internal	internal	PROPN
ijtc-1835	293	5	terhadap	terhadap	PROPN
ijtc-1835	293	6	kualitas	kualita	NOUN
ijtc-1835	293	7	laporan	laporan	ADJ
ijtc-1835	293	8	keuangan	keuangan	PROPN
ijtc-1835	293	9	pemerintah	pemerintah	PROPN
ijtc-1835	293	10	daerah	daerah	PROPN
ijtc-1835	293	11	kabupaten	kabupaten	PROPN
ijtc-1835	293	12	bengkalis	bengkalis	PROPN
ijtc-1835	293	13	dalam	dalam	PROPN
ijtc-1835	293	14	persfektif	persfektif	PROPN
ijtc-1835	293	15	islam	islam	PROPN
ijtc-1835	293	16	.	.	PUNCT
ijtc-1835	294	1	jas	jas	PROPN
ijtc-1835	294	2	(	(	PUNCT
ijtc-1835	294	3	jurnal	jurnal	PROPN
ijtc-1835	294	4	akuntansi	akuntansi	PROPN
ijtc-1835	294	5	syariah	syariah	PROPN
ijtc-1835	294	6	,	,	PUNCT
ijtc-1835	294	7	4(1	4(1	NOUN
ijtc-1835	294	8	)	)	PUNCT
ijtc-1835	294	9	,	,	PUNCT
ijtc-1835	294	10	110–123	110–123	NUM
ijtc-1835	294	11	.	.	PUNCT
ijtc-1835	295	1	https://doi.org/10.46367/jas.v4i1.223	https://doi.org/10.46367/jas.v4i1.223	PROPN
ijtc-1835	295	2	rohmah	rohmah	PROPN
ijtc-1835	295	3	,	,	PUNCT
ijtc-1835	295	4	l.	l.	PROPN
ijtc-1835	295	5	,	,	PUNCT
ijtc-1835	295	6	askandar	askandar	PROPN
ijtc-1835	295	7	,	,	PUNCT
ijtc-1835	295	8	n.	n.	PROPN
ijtc-1835	295	9	s.	s.	PROPN
ijtc-1835	295	10	,	,	PUNCT
ijtc-1835	295	11	&	&	CCONJ
ijtc-1835	295	12	sari	sari	NOUN
ijtc-1835	295	13	,	,	PUNCT
ijtc-1835	295	14	a.	a.	PROPN
ijtc-1835	295	15	f.	f.	PROPN
ijtc-1835	295	16	k.	k.	PROPN
ijtc-1835	296	1	(	(	PUNCT
ijtc-1835	296	2	2020	2020	NUM
ijtc-1835	296	3	)	)	PUNCT
ijtc-1835	296	4	.	.	PUNCT
ijtc-1835	297	1	pengaruh	pengaruh	PROPN
ijtc-1835	297	2	pemahaman	pemahaman	PROPN
ijtc-1835	297	3	standar	standar	PROPN
ijtc-1835	297	4	akuntansi	akuntansi	PROPN
ijtc-1835	297	5	pemerintah	pemerintah	PROPN
ijtc-1835	297	6	,	,	PUNCT
ijtc-1835	297	7	pemanfaatan	pemanfaatan	PROPN
ijtc-1835	297	8	sistem	sistem	PROPN
ijtc-1835	297	9	informasi	informasi	PROPN
ijtc-1835	297	10	akuntansi	akuntansi	PROPN
ijtc-1835	297	11	keuangan	keuangan	PROPN
ijtc-1835	298	1	daerah	daerah	PROPN
ijtc-1835	298	2	dan	dan	PROPN
ijtc-1835	298	3	sistem	sistem	PROPN
ijtc-1835	298	4	pengendalian	pengendalian	PROPN
ijtc-1835	298	5	internal	internal	PROPN
ijtc-1835	298	6	terhadap	terhadap	PROPN
ijtc-1835	298	7	kualitas	kualita	NOUN
ijtc-1835	298	8	laporan	laporan	ADJ
ijtc-1835	298	9	keuangan	keuangan	PROPN
ijtc-1835	298	10	pemerintah	pemerintah	PROPN
ijtc-1835	298	11	daerah	daerah	PROPN
ijtc-1835	298	12	kota	kota	PROPN
ijtc-1835	298	13	malang	malang	PROPN
ijtc-1835	298	14	.	.	PUNCT
ijtc-1835	299	1	e	e	X
ijtc-1835	299	2	-	-	PROPN
ijtc-1835	299	3	jra	jra	PROPN
ijtc-1835	299	4	,	,	PUNCT
ijtc-1835	299	5	9(5	9(5	NUM
ijtc-1835	299	6	)	)	PUNCT
ijtc-1835	299	7	,	,	PUNCT
ijtc-1835	299	8	43–51	43–51	X
ijtc-1835	299	9	.	.	PUNCT
ijtc-1835	300	1	sari	sari	PROPN
ijtc-1835	300	2	,	,	PUNCT
ijtc-1835	300	3	d.	d.	PROPN
ijtc-1835	300	4	(	(	PUNCT
ijtc-1835	300	5	2013	2013	NUM
ijtc-1835	300	6	)	)	PUNCT
ijtc-1835	300	7	.	.	PUNCT
ijtc-1835	301	1	pengaruh	pengaruh	PROPN
ijtc-1835	301	2	sistem	sistem	PROPN
ijtc-1835	301	3	pengendalian	pengendalian	PROPN
ijtc-1835	301	4	intern	intern	PROPN
ijtc-1835	301	5	pemerintah	pemerintah	PROPN
ijtc-1835	301	6	,	,	PUNCT
ijtc-1835	301	7	implementasi	implementasi	PROPN
ijtc-1835	301	8	standar	standar	PROPN
ijtc-1835	301	9	akuntansi	akuntansi	PROPN
ijtc-1835	301	10	pemerintahan	pemerintahan	PROPN
ijtc-1835	301	11	,	,	PUNCT
ijtc-1835	301	12	penyelesaian	penyelesaian	PROPN
ijtc-1835	301	13	temuan	temuan	PROPN
ijtc-1835	301	14	audit	audit	PROPN
ijtc-1835	301	15	terhadap	terhadap	PROPN
ijtc-1835	301	16	penerapan	penerapan	PROPN
ijtc-1835	301	17	prinsip	prinsip	PROPN
ijtc-1835	301	18	-	-	PUNCT
ijtc-1835	301	19	prinsip	prinsip	NOUN
ijtc-1835	301	20	tata	tata	PROPN
ijtc-1835	301	21	kelola	kelola	PROPN
ijtc-1835	301	22	pemerintahan	pemerintahan	PROPN
ijtc-1835	301	23	yang	yang	PROPN
ijtc-1835	301	24	baik	baik	PROPN
ijtc-1835	301	25	.	.	PUNCT
ijtc-1835	302	1	sedarmayanti	sedarmayanti	PROPN
ijtc-1835	302	2	.	.	PUNCT
ijtc-1835	303	1	(	(	PUNCT
ijtc-1835	303	2	2019	2019	NUM
ijtc-1835	303	3	)	)	PUNCT
ijtc-1835	303	4	.	.	PUNCT
ijtc-1835	304	1	manajemen	manajeman	NOUN
ijtc-1835	304	2	sumber	sumber	PROPN
ijtc-1835	304	3	daya	daya	PROPN
ijtc-1835	304	4	manusia	manusia	PROPN
ijtc-1835	304	5	,	,	PUNCT
ijtc-1835	304	6	reformasi	reformasi	PROPN
ijtc-1835	304	7	birokrasi	birokrasi	PROPN
ijtc-1835	304	8	,	,	PUNCT
ijtc-1835	304	9	dan	dan	PROPN
ijtc-1835	304	10	manajemen	manajemen	PROPN
ijtc-1835	304	11	negeri	negeri	PROPN
ijtc-1835	304	12	sipil	sipil	PROPN
ijtc-1835	304	13	.	.	PUNCT
ijtc-1835	305	1	refika	refika	PROPN
ijtc-1835	305	2	aditama	aditama	PROPN
ijtc-1835	305	3	.	.	PUNCT
ijtc-1835	306	1	setiawan	setiawan	PROPN
ijtc-1835	306	2	,	,	PUNCT
ijtc-1835	306	3	i.	i.	PROPN
ijtc-1835	306	4	(	(	PUNCT
ijtc-1835	306	5	2024	2024	NUM
ijtc-1835	306	6	)	)	PUNCT
ijtc-1835	306	7	.	.	PUNCT
ijtc-1835	307	1	pengawasan	pengawasan	PROPN
ijtc-1835	307	2	pemerintahan	pemerintahan	PROPN
ijtc-1835	307	3	dalam	dalam	PROPN
ijtc-1835	307	4	ulasan	ulasan	PROPN
ijtc-1835	307	5	teori	teori	PROPN
ijtc-1835	307	6	dan	dan	PROPN
ijtc-1835	307	7	praktek	praktek	PROPN
ijtc-1835	307	8	.	.	PUNCT
ijtc-1835	308	1	cv	cv	PROPN
ijtc-1835	308	2	.	.	PROPN
ijtc-1835	308	3	rtujuh	rtujuh	PROPN
ijtc-1835	308	4	media	medium	NOUN
ijtc-1835	308	5	printing	printing	NOUN
ijtc-1835	308	6	.	.	PUNCT
ijtc-1835	309	1	shanti	shanti	PROPN
ijtc-1835	309	2	,	,	PUNCT
ijtc-1835	309	3	d.	d.	PROPN
ijtc-1835	309	4	a.	a.	PROPN
ijtc-1835	309	5	,	,	PUNCT
ijtc-1835	309	6	suhaedi	suhaedi	PROPN
ijtc-1835	309	7	,	,	PUNCT
ijtc-1835	309	8	w.	w.	PROPN
ijtc-1835	309	9	,	,	PUNCT
ijtc-1835	309	10	&	&	CCONJ
ijtc-1835	309	11	astuti	astuti	PROPN
ijtc-1835	309	12	,	,	PUNCT
ijtc-1835	309	13	w.	w.	PROPN
ijtc-1835	309	14	(	(	PUNCT
ijtc-1835	309	15	2024	2024	NUM
ijtc-1835	309	16	)	)	PUNCT
ijtc-1835	309	17	.	.	PUNCT
ijtc-1835	310	1	analisis	analisis	PROPN
ijtc-1835	310	2	sistem	sistem	PROPN
ijtc-1835	310	3	pengendalian	pengendalian	PROPN
ijtc-1835	310	4	intern	intern	PROPN
ijtc-1835	310	5	,	,	PUNCT
ijtc-1835	310	6	kompetensi	kompetensi	PROPN
ijtc-1835	310	7	sumber	sumber	PROPN
ijtc-1835	310	8	daya	daya	PROPN
ijtc-1835	310	9	manusia	manusia	PROPN
ijtc-1835	310	10	,	,	PUNCT
ijtc-1835	310	11	dan	dan	PROPN
ijtc-1835	310	12	pemanfaatan	pemanfaatan	PROPN
ijtc-1835	310	13	teknologi	teknologi	PROPN
ijtc-1835	310	14	informasi	informasi	PROPN
ijtc-1835	310	15	terhadap	terhadap	PROPN
ijtc-1835	310	16	kualitas	kualitas	PROPN
ijtc-1835	310	17	laporan	laporan	VERB
ijtc-1835	310	18	keuangan	keuangan	PROPN
ijtc-1835	310	19	di	di	PROPN
ijtc-1835	310	20	pemerintah	pemerintah	PROPN
ijtc-1835	310	21	kabupaten	kabupaten	PROPN
ijtc-1835	310	22	lombok	lombok	PROPN
ijtc-1835	310	23	barat	barat	PROPN
ijtc-1835	310	24	.	.	PUNCT
ijtc-1835	311	1	jurnal	jurnal	PROPN
ijtc-1835	311	2	riset	riset	PROPN
ijtc-1835	311	3	mahasiswa	mahasiswa	PROPN
ijtc-1835	311	4	akuntansi	akuntansi	PROPN
ijtc-1835	311	5	,	,	PUNCT
ijtc-1835	311	6	4(1	4(1	NUM
ijtc-1835	311	7	)	)	PUNCT
ijtc-1835	311	8	,	,	PUNCT
ijtc-1835	311	9	106–118	106–118	NUM
ijtc-1835	311	10	.	.	PUNCT
ijtc-1835	312	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1835	312	2	influence	influence	NOUN
ijtc-1835	312	3	of	of	ADP
ijtc-1835	312	4	internal	internal	ADJ
ijtc-1835	312	5	controls	control	NOUN
ijtc-1835	312	6	,	,	PUNCT
ijtc-1835	312	7	hr	hr	NOUN
ijtc-1835	312	8	quality	quality	NOUN
ijtc-1835	312	9	,	,	PUNCT
ijtc-1835	312	10	it	it	PRON
ijtc-1835	312	11	,	,	PUNCT
ijtc-1835	312	12	and	and	CCONJ
ijtc-1835	312	13	accrual	accrual	ADJ
ijtc-1835	312	14	accounting	accounting	NOUN
ijtc-1835	312	15	on	on	ADP
ijtc-1835	312	16	financial	financial	ADJ
ijtc-1835	312	17	report	report	NOUN
ijtc-1835	312	18	quality	quality	NOUN
ijtc-1835	312	19	in	in	ADP
ijtc-1835	312	20	central	central	ADJ
ijtc-1835	312	21	kalimantan	kalimantan	PROPN
ijtc-1835	312	22	's	's	PART
ijtc-1835	312	23	religious	religious	ADJ
ijtc-1835	312	24	courts	court	NOUN
ijtc-1835	312	25	.	.	PUNCT
ijtc-1835	313	1	sosilawati	sosilawati	PROPN
ijtc-1835	313	2	,	,	PUNCT
ijtc-1835	313	3	kadir	kadir	PROPN
ijtc-1835	313	4	and	and	CCONJ
ijtc-1835	313	5	sarwani	sarwani	PROPN
ijtc-1835	313	6	16	16	NUM
ijtc-1835	313	7	|	|	ADV
ijtc-1835	313	8	ilomata	ilomata	PROPN
ijtc-1835	313	9	international	international	ADJ
ijtc-1835	313	10	journal	journal	NOUN
ijtc-1835	313	11	of	of	ADP
ijtc-1835	313	12	tax	tax	PROPN
ijtc-1835	313	13	&	&	CCONJ
ijtc-1835	313	14	accounting	account	VERB
ijtc-1835	313	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1835	313	16	sudaryo	sudaryo	NOUN
ijtc-1835	313	17	,	,	PUNCT
ijtc-1835	313	18	y.	y.	PROPN
ijtc-1835	313	19	,	,	PUNCT
ijtc-1835	313	20	sjarif	sjarif	NOUN
ijtc-1835	313	21	,	,	PUNCT
ijtc-1835	313	22	d.	d.	PROPN
ijtc-1835	313	23	,	,	PUNCT
ijtc-1835	313	24	&	&	CCONJ
ijtc-1835	313	25	sofiati	sofiati	PROPN
ijtc-1835	313	26	,	,	PUNCT
ijtc-1835	313	27	n.	n.	NOUN
ijtc-1835	313	28	a.	a.	NOUN
ijtc-1835	313	29	(	(	PUNCT
ijtc-1835	313	30	2021	2021	NUM
ijtc-1835	313	31	)	)	PUNCT
ijtc-1835	313	32	.	.	PUNCT
ijtc-1835	314	1	keuangan	keuangan	PROPN
ijtc-1835	314	2	di	di	PROPN
ijtc-1835	314	3	era	era	NOUN
ijtc-1835	314	4	otonomi	otonomi	NOUN
ijtc-1835	314	5	daerah	daerah	PROPN
ijtc-1835	314	6	.	.	PUNCT
ijtc-1835	315	1	penerbit	penerbit	PROPN
ijtc-1835	315	2	andi	andi	PROPN
ijtc-1835	315	3	.	.	PROPN
ijtc-1835	315	4	sugiyono	sugiyono	PROPN
ijtc-1835	315	5	.	.	PUNCT
ijtc-1835	316	1	(	(	PUNCT
ijtc-1835	316	2	2024	2024	NUM
ijtc-1835	316	3	)	)	PUNCT
ijtc-1835	316	4	.	.	PUNCT
ijtc-1835	317	1	metode	metode	PROPN
ijtc-1835	317	2	penelitian	penelitian	PROPN
ijtc-1835	317	3	kuantitatif	kuantitatif	PROPN
ijtc-1835	317	4	(	(	PUNCT
ijtc-1835	317	5	ke-3	ke-3	VERB
ijtc-1835	317	6	cetak	cetak	NOUN
ijtc-1835	317	7	.	.	PUNCT
ijtc-1835	318	1	alfabeta	alfabeta	PROPN
ijtc-1835	318	2	.	.	PUNCT
ijtc-1835	319	1	sugiyono	sugiyono	PROPN
ijtc-1835	319	2	,	,	PUNCT
ijtc-1835	319	3	p.	p.	PROPN
ijtc-1835	319	4	d.	d.	PROPN
ijtc-1835	319	5	(	(	PUNCT
ijtc-1835	319	6	2010	2010	NUM
ijtc-1835	319	7	)	)	PUNCT
ijtc-1835	319	8	.	.	PUNCT
ijtc-1835	320	1	metode	metode	PROPN
ijtc-1835	320	2	penelitian	penelitian	PROPN
ijtc-1835	320	3	kuantitatif	kuantitatif	PROPN
ijtc-1835	320	4	,	,	PUNCT
ijtc-1835	320	5	kualitatif	kualitatif	PROPN
ijtc-1835	320	6	,	,	PUNCT
ijtc-1835	320	7	dan	dan	PROPN
ijtc-1835	320	8	r&d	r&d	PROPN
ijtc-1835	320	9	.	.	PUNCT
ijtc-1835	321	1	cv	cv	PROPN
ijtc-1835	321	2	alfabeta	alfabeta	PROPN
ijtc-1835	321	3	.	.	PUNCT
ijtc-1835	322	1	suwanda	suwanda	PROPN
ijtc-1835	322	2	,	,	PUNCT
ijtc-1835	322	3	&	&	CCONJ
ijtc-1835	322	4	dailibas	dailibas	PROPN
ijtc-1835	322	5	.	.	PUNCT
ijtc-1835	323	1	(	(	PUNCT
ijtc-1835	323	2	2013	2013	NUM
ijtc-1835	323	3	)	)	PUNCT
ijtc-1835	323	4	.	.	PUNCT
ijtc-1835	324	1	sistem	sistem	PROPN
ijtc-1835	324	2	pengendalian	pengendalian	PROPN
ijtc-1835	324	3	internal	internal	ADJ
ijtc-1835	324	4	pemerintah	pemerintah	PROPN
ijtc-1835	324	5	(	(	PUNCT
ijtc-1835	324	6	s.	s.	PROPN
ijtc-1835	324	7	f.	f.	PROPN
ijtc-1835	324	8	manulu	manulu	PROPN
ijtc-1835	324	9	,	,	PUNCT
ijtc-1835	324	10	ed	ed	NOUN
ijtc-1835	324	11	.	.	PUNCT
ijtc-1835	324	12	)	)	PUNCT
ijtc-1835	324	13	.	.	PUNCT
ijtc-1835	325	1	ppm	ppm	PROPN
ijtc-1835	325	2	.	.	PUNCT
ijtc-1835	326	1	tata	tata	PROPN
ijtc-1835	326	2	,	,	PUNCT
ijtc-1835	326	3	s.	s.	PROPN
ijtc-1835	326	4	(	(	PUNCT
ijtc-1835	326	5	2014	2014	NUM
ijtc-1835	326	6	)	)	PUNCT
ijtc-1835	326	7	.	.	PUNCT
ijtc-1835	327	1	pengantar	pengantar	PROPN
ijtc-1835	327	2	teknologi	teknologi	PROPN
ijtc-1835	327	3	informasi	informasi	PROPN
ijtc-1835	327	4	.	.	PUNCT
ijtc-1835	328	1	andi	andi	PROPN
ijtc-1835	328	2	.	.	PROPN
ijtc-1835	328	3	ternalemta	ternalemta	PROPN
ijtc-1835	328	4	,	,	PUNCT
ijtc-1835	328	5	k.	k.	PROPN
ijtc-1835	328	6	,	,	PUNCT
ijtc-1835	328	7	l.	l.	PROPN
ijtc-1835	328	8	,	,	PUNCT
ijtc-1835	328	9	&	&	CCONJ
ijtc-1835	328	10	tinangon	tinangon	PROPN
ijtc-1835	328	11	,	,	PUNCT
ijtc-1835	328	12	j.	j.	PROPN
ijtc-1835	328	13	j.	j.	PROPN
ijtc-1835	328	14	(	(	PUNCT
ijtc-1835	328	15	2021	2021	NUM
ijtc-1835	328	16	)	)	PUNCT
ijtc-1835	328	17	.	.	PUNCT
ijtc-1835	329	1	pengaruh	pengaruh	PROPN
ijtc-1835	329	2	kompetensi	kompetensi	PROPN
ijtc-1835	329	3	sumber	sumber	PROPN
ijtc-1835	329	4	daya	daya	PROPN
ijtc-1835	329	5	manusia	manusia	PROPN
ijtc-1835	329	6	,	,	PUNCT
ijtc-1835	329	7	penerapan	penerapan	PROPN
ijtc-1835	329	8	akuntansi	akuntansi	PROPN
ijtc-1835	329	9	berbasis	berbasis	ADP
ijtc-1835	329	10	akrual	akrual	ADJ
ijtc-1835	329	11	,	,	PUNCT
ijtc-1835	329	12	sistem	sistem	PROPN
ijtc-1835	329	13	pengendalian	pengendalian	PROPN
ijtc-1835	329	14	internal	internal	PROPN
ijtc-1835	329	15	pemerintah	pemerintah	PROPN
ijtc-1835	329	16	dan	dan	PROPN
ijtc-1835	329	17	pemanfaatan	pemanfaatan	PROPN
ijtc-1835	329	18	teknologi	teknologi	PROPN
ijtc-1835	329	19	informasi	informasi	PROPN
ijtc-1835	329	20	terhadap	terhadap	PROPN
ijtc-1835	329	21	kualitas	kualitas	PROPN
ijtc-1835	329	22	laporan	laporan	VERB
ijtc-1835	329	23	keuangan	keuangan	PROPN
ijtc-1835	329	24	.	.	PUNCT
ijtc-1835	330	1	jurnal	jurnal	ADJ
ijtc-1835	330	2	riset	riset	PROPN
ijtc-1835	330	3	akuntansi	akuntansi	PROPN
ijtc-1835	330	4	dan	dan	PROPN
ijtc-1835	330	5	auditing	auditing	NOUN
ijtc-1835	330	6	“	"	PUNCT
ijtc-1835	330	7	goodwill	goodwill	NOUN
ijtc-1835	330	8	,	,	PUNCT
ijtc-1835	330	9	”	"	PUNCT
ijtc-1835	330	10	12(2	12(2	NUM
ijtc-1835	330	11	)	)	PUNCT
ijtc-1835	330	12	,	,	PUNCT
ijtc-1835	330	13	264–275	264–275	NUM
ijtc-1835	330	14	.	.	PUNCT
ijtc-1835	331	1	wardani	wardani	PROPN
ijtc-1835	331	2	,	,	PUNCT
ijtc-1835	331	3	d.	d.	PROPN
ijtc-1835	331	4	k.	k.	PROPN
ijtc-1835	331	5	,	,	PUNCT
ijtc-1835	331	6	ayem	ayem	PROPN
ijtc-1835	331	7	,	,	PUNCT
ijtc-1835	331	8	s.	s.	PROPN
ijtc-1835	331	9	,	,	PUNCT
ijtc-1835	331	10	&	&	CCONJ
ijtc-1835	331	11	ningrum	ningrum	PROPN
ijtc-1835	331	12	,	,	PUNCT
ijtc-1835	331	13	t.	t.	PROPN
ijtc-1835	331	14	i.	i.	PROPN
ijtc-1835	331	15	(	(	PUNCT
ijtc-1835	331	16	2018	2018	NUM
ijtc-1835	331	17	)	)	PUNCT
ijtc-1835	331	18	.	.	PUNCT
ijtc-1835	332	1	pengaruh	pengaruh	NOUN
ijtc-1835	332	2	kualitas	kualitas	PROPN
ijtc-1835	332	3	sumber	sumber	PROPN
ijtc-1835	332	4	daya	daya	PROPN
ijtc-1835	332	5	manusia	manusia	PROPN
ijtc-1835	332	6	,	,	PUNCT
ijtc-1835	332	7	pemanfaatan	pemanfaatan	PROPN
ijtc-1835	332	8	teknologi	teknologi	PROPN
ijtc-1835	332	9	informasi	informasi	PROPN
ijtc-1835	332	10	dan	dan	PROPN
ijtc-1835	332	11	penerapan	penerapan	PROPN
ijtc-1835	332	12	standar	standar	PROPN
ijtc-1835	332	13	akuntansi	akuntansi	PROPN
ijtc-1835	332	14	peme	peme	PROPN
ijtc-1835	332	15	rintahan	rintahan	PROPN
ijtc-1835	333	1	berbasis	berbasis	ADV
ijtc-1835	333	2	akrual	akrual	NOUN
ijtc-1835	333	3	te	te	ADP
ijtc-1835	333	4	rhadap	rhadap	ADJ
ijtc-1835	333	5	kualitas	kualita	NOUN
ijtc-1835	333	6	laporan	laporan	ADJ
ijtc-1835	333	7	keuangan	keuangan	PROPN
ijtc-1835	333	8	pengadilan	pengadilan	PROPN
ijtc-1835	333	9	agama	agama	PROPN
ijtc-1835	333	10	batam	batam	VERB
ijtc-1835	333	11	the	the	DET
ijtc-1835	333	12	influence	influence	NOUN
ijtc-1835	333	13	of	of	ADP
ijtc-1835	333	14	quality	quality	NOUN
ijtc-1835	333	15	of	of	ADP
ijtc-1835	333	16	human	human	ADJ
ijtc-1835	333	17	resources	resource	NOUN
ijtc-1835	333	18	,	,	PUNCT
ijtc-1835	333	19	utilization	utilization	NOUN
ijtc-1835	333	20	of	of	ADP
ijtc-1835	333	21	.	.	PUNCT
ijtc-1835	334	1	prosiding	proside	VERB
ijtc-1835	334	2	seminar	seminar	NOUN
ijtc-1835	334	3	nasional	nasional	ADJ
ijtc-1835	334	4	multimedia	multimedia	NOUN
ijtc-1835	334	5	&	&	CCONJ
ijtc-1835	334	6	artificial	artificial	ADJ
ijtc-1835	334	7	intelligence	intelligence	NOUN
ijtc-1835	334	8	,	,	PUNCT
ijtc-1835	334	9	84	84	NUM
ijtc-1835	334	10	,	,	PUNCT
ijtc-1835	334	11	48–66	48–66	NUM
ijtc-1835	334	12	.	.	PUNCT
ijtc-1835	335	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ