id	sid	tid	token	lemma	pos
ijtc-277	1	1	the	the	DET
ijtc-277	1	2	illomata	illomata	PROPN
ijtc-277	1	3	international	international	PROPN
ijtc-277	1	4	journal	journal	PROPN
ijtc-277	1	5	of	of	ADP
ijtc-277	1	6	management	management	NOUN
ijtc-277	1	7	ilomata	ilomata	PROPN
ijtc-277	1	8	international	international	ADJ
ijtc-277	1	9	journal	journal	NOUN
ijtc-277	1	10	of	of	ADP
ijtc-277	1	11	tax	tax	PROPN
ijtc-277	1	12	&	&	CCONJ
ijtc-277	1	13	accounting	accounting	PROPN
ijtc-277	1	14	(	(	PUNCT
ijtc-277	1	15	ijtc	ijtc	PROPN
ijtc-277	1	16	)	)	PUNCT
ijtc-277	1	17	p	p	X
ijtc-277	1	18	-	-	PUNCT
ijtc-277	1	19	issn	issn	NOUN
ijtc-277	1	20	:	:	PUNCT
ijtc-277	1	21	2714	2714	NUM
ijtc-277	1	22	-	-	SYM
ijtc-277	1	23	9838	9838	NUM
ijtc-277	1	24	;	;	PUNCT
ijtc-277	1	25	e	e	X
ijtc-277	1	26	-	-	PUNCT
ijtc-277	1	27	issn	issn	NOUN
ijtc-277	1	28	:	:	PUNCT
ijtc-277	1	29	2714	2714	NUM
ijtc-277	1	30	-	-	SYM
ijtc-277	1	31	9846	9846	NUM
ijtc-277	1	32	volume	volume	NOUN
ijtc-277	1	33	2	2	NUM
ijtc-277	1	34	,	,	PUNCT
ijtc-277	1	35	number	number	NOUN
ijtc-277	1	36	3	3	NUM
ijtc-277	1	37	july	july	PROPN
ijtc-277	1	38	2021	2021	NUM
ijtc-277	1	39	page	page	NOUN
ijtc-277	1	40	no	no	NOUN
ijtc-277	1	41	.	.	NOUN
ijtc-277	2	1	194	194	NUM
ijtc-277	2	2	-	-	SYM
ijtc-277	2	3	208	208	NUM
ijtc-277	2	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-277	2	5	194	194	NUM
ijtc-277	2	6	|	|	ADV
ijtc-277	2	7	ilomata	ilomata	NOUN
ijtc-277	2	8	international	international	ADJ
ijtc-277	2	9	journal	journal	NOUN
ijtc-277	2	10	of	of	ADP
ijtc-277	2	11	tax	tax	PROPN
ijtc-277	2	12	&	&	CCONJ
ijtc-277	2	13	accounting	accounting	PROPN
ijtc-277	2	14	volume	volume	NOUN
ijtc-277	2	15	2	2	NUM
ijtc-277	2	16	number	number	NOUN
ijtc-277	2	17	3	3	NUM
ijtc-277	2	18	july	july	PROPN
ijtc-277	2	19	2021	2021	NUM
ijtc-277	2	20	the	the	DET
ijtc-277	2	21	role	role	NOUN
ijtc-277	2	22	of	of	ADP
ijtc-277	2	23	good	good	ADJ
ijtc-277	2	24	governance	governance	NOUN
ijtc-277	2	25	in	in	ADP
ijtc-277	2	26	economic	economic	ADJ
ijtc-277	2	27	growth	growth	NOUN
ijtc-277	2	28	:	:	PUNCT
ijtc-277	2	29	mediated	mediate	VERB
ijtc-277	2	30	by	by	ADP
ijtc-277	2	31	regional	regional	ADJ
ijtc-277	2	32	financial	financial	ADJ
ijtc-277	2	33	performance	performance	NOUN
ijtc-277	2	34	and	and	CCONJ
ijtc-277	2	35	capital	capital	NOUN
ijtc-277	2	36	expenditure	expenditure	NOUN
ijtc-277	2	37	allocation	allocation	NOUN
ijtc-277	2	38	y	y	PROPN
ijtc-277	2	39	rahmat	rahmat	PROPN
ijtc-277	2	40	akbar1	akbar1	PROPN
ijtc-277	2	41	,	,	PUNCT
ijtc-277	2	42	maraini2	maraini2	NOUN
ijtc-277	3	1	1,2department	1,2department	NUM
ijtc-277	3	2	of	of	ADP
ijtc-277	3	3	management	management	NOUN
ijtc-277	3	4	,	,	PUNCT
ijtc-277	3	5	persada	persada	PROPN
ijtc-277	3	6	bunda	bunda	PROPN
ijtc-277	3	7	college	college	PROPN
ijtc-277	3	8	of	of	ADP
ijtc-277	3	9	economics	economic	NOUN
ijtc-277	3	10	,	,	PUNCT
ijtc-277	3	11	pekanbaru	pekanbaru	PROPN
ijtc-277	3	12	,	,	PUNCT
ijtc-277	3	13	indonesia	indonesia	PROPN
ijtc-277	3	14	correspondent	correspondent	NOUN
ijtc-277	3	15	:	:	PUNCT
ijtc-277	3	16	yrahmat.akbar@stiepersadabunda.ac.id	yrahmat.akbar@stiepersadabunda.ac.id	NUM
ijtc-277	3	17	submitted	submit	VERB
ijtc-277	3	18	:	:	PUNCT
ijtc-277	3	19	june	june	PROPN
ijtc-277	3	20	22	22	NUM
ijtc-277	3	21	,	,	PUNCT
ijtc-277	3	22	2021	2021	NUM
ijtc-277	3	23	revised	revise	VERB
ijtc-277	3	24	:	:	PUNCT
ijtc-277	3	25	july	july	PROPN
ijtc-277	3	26	15	15	NUM
ijtc-277	3	27	,	,	PUNCT
ijtc-277	3	28	2021	2021	NUM
ijtc-277	3	29	published	publish	VERB
ijtc-277	3	30	:	:	PUNCT
ijtc-277	3	31	july	july	PROPN
ijtc-277	3	32	31	31	NUM
ijtc-277	3	33	,	,	PUNCT
ijtc-277	3	34	2021	2021	NUM
ijtc-277	3	35	abstract	abstract	NOUN
ijtc-277	3	36	this	this	DET
ijtc-277	3	37	study	study	NOUN
ijtc-277	3	38	aims	aim	VERB
ijtc-277	3	39	to	to	PART
ijtc-277	3	40	analyze	analyze	VERB
ijtc-277	3	41	the	the	DET
ijtc-277	3	42	effect	effect	NOUN
ijtc-277	3	43	of	of	ADP
ijtc-277	3	44	good	good	ADJ
ijtc-277	3	45	governance	governance	NOUN
ijtc-277	3	46	on	on	ADP
ijtc-277	3	47	regional	regional	ADJ
ijtc-277	3	48	financial	financial	ADJ
ijtc-277	3	49	performance	performance	NOUN
ijtc-277	3	50	and	and	CCONJ
ijtc-277	3	51	allocation	allocation	NOUN
ijtc-277	3	52	of	of	ADP
ijtc-277	3	53	capital	capital	NOUN
ijtc-277	3	54	expenditures	expenditure	NOUN
ijtc-277	3	55	and	and	CCONJ
ijtc-277	3	56	their	their	PRON
ijtc-277	3	57	impact	impact	NOUN
ijtc-277	3	58	on	on	ADP
ijtc-277	3	59	economic	economic	ADJ
ijtc-277	3	60	growth	growth	NOUN
ijtc-277	3	61	in	in	ADP
ijtc-277	3	62	districts	district	NOUN
ijtc-277	3	63	and	and	CCONJ
ijtc-277	3	64	cities	city	NOUN
ijtc-277	3	65	in	in	ADP
ijtc-277	3	66	riau	riau	PROPN
ijtc-277	3	67	province	province	PROPN
ijtc-277	3	68	.	.	PUNCT
ijtc-277	4	1	the	the	DET
ijtc-277	4	2	research	research	NOUN
ijtc-277	4	3	was	be	AUX
ijtc-277	4	4	conducted	conduct	VERB
ijtc-277	4	5	quantitatively	quantitatively	ADV
ijtc-277	4	6	with	with	ADP
ijtc-277	4	7	a	a	DET
ijtc-277	4	8	causal	causal	ADJ
ijtc-277	4	9	and	and	CCONJ
ijtc-277	4	10	descriptive	descriptive	ADJ
ijtc-277	4	11	research	research	NOUN
ijtc-277	4	12	design	design	NOUN
ijtc-277	4	13	.	.	PUNCT
ijtc-277	5	1	the	the	DET
ijtc-277	5	2	population	population	NOUN
ijtc-277	5	3	in	in	ADP
ijtc-277	5	4	this	this	DET
ijtc-277	5	5	study	study	NOUN
ijtc-277	5	6	were	be	AUX
ijtc-277	5	7	12	12	NUM
ijtc-277	5	8	districts	district	NOUN
ijtc-277	5	9	and	and	CCONJ
ijtc-277	5	10	cities	city	NOUN
ijtc-277	5	11	in	in	ADP
ijtc-277	5	12	riau	riau	PROPN
ijtc-277	5	13	province	province	PROPN
ijtc-277	5	14	.	.	PUNCT
ijtc-277	6	1	data	datum	NOUN
ijtc-277	6	2	samples	sample	NOUN
ijtc-277	6	3	were	be	AUX
ijtc-277	6	4	obtained	obtain	VERB
ijtc-277	6	5	from	from	ADP
ijtc-277	6	6	the	the	DET
ijtc-277	6	7	revenue	revenue	NOUN
ijtc-277	6	8	service	service	NOUN
ijtc-277	6	9	and	and	CCONJ
ijtc-277	6	10	the	the	DET
ijtc-277	6	11	regional	regional	ADJ
ijtc-277	6	12	financial	financial	ADJ
ijtc-277	6	13	and	and	CCONJ
ijtc-277	6	14	asset	asset	NOUN
ijtc-277	6	15	management	management	NOUN
ijtc-277	6	16	office	office	NOUN
ijtc-277	6	17	of	of	ADP
ijtc-277	6	18	riau	riau	PROPN
ijtc-277	6	19	province	province	PROPN
ijtc-277	6	20	.	.	PUNCT
ijtc-277	7	1	the	the	DET
ijtc-277	7	2	research	research	NOUN
ijtc-277	7	3	was	be	AUX
ijtc-277	7	4	carried	carry	VERB
ijtc-277	7	5	out	out	ADP
ijtc-277	7	6	by	by	ADP
ijtc-277	7	7	census	census	NOUN
ijtc-277	7	8	on	on	ADP
ijtc-277	7	9	budget	budget	NOUN
ijtc-277	7	10	realization	realization	NOUN
ijtc-277	7	11	reports	report	NOUN
ijtc-277	7	12	from	from	ADP
ijtc-277	7	13	2016	2016	NUM
ijtc-277	7	14	to	to	ADP
ijtc-277	7	15	2020	2020	NUM
ijtc-277	7	16	so	so	SCONJ
ijtc-277	7	17	that	that	SCONJ
ijtc-277	7	18	60	60	NUM
ijtc-277	7	19	data	datum	NOUN
ijtc-277	7	20	were	be	AUX
ijtc-277	7	21	obtained	obtain	VERB
ijtc-277	7	22	.	.	PUNCT
ijtc-277	8	1	the	the	DET
ijtc-277	8	2	data	datum	NOUN
ijtc-277	8	3	analysis	analysis	NOUN
ijtc-277	8	4	technique	technique	NOUN
ijtc-277	8	5	used	use	VERB
ijtc-277	8	6	was	be	AUX
ijtc-277	8	7	partial	partial	ADJ
ijtc-277	8	8	least	least	ADJ
ijtc-277	8	9	square	square	ADJ
ijtc-277	8	10	(	(	PUNCT
ijtc-277	8	11	pls	pls	INTJ
ijtc-277	8	12	)	)	PUNCT
ijtc-277	8	13	analysis	analysis	NOUN
ijtc-277	8	14	.	.	PUNCT
ijtc-277	9	1	the	the	DET
ijtc-277	9	2	results	result	NOUN
ijtc-277	9	3	of	of	ADP
ijtc-277	9	4	this	this	DET
ijtc-277	9	5	study	study	NOUN
ijtc-277	9	6	indicate	indicate	VERB
ijtc-277	9	7	that	that	SCONJ
ijtc-277	9	8	good	good	ADJ
ijtc-277	9	9	governance	governance	NOUN
ijtc-277	9	10	has	have	VERB
ijtc-277	9	11	a	a	DET
ijtc-277	9	12	significant	significant	ADJ
ijtc-277	9	13	effect	effect	NOUN
ijtc-277	9	14	on	on	ADP
ijtc-277	9	15	regional	regional	ADJ
ijtc-277	9	16	financial	financial	ADJ
ijtc-277	9	17	performance	performance	NOUN
ijtc-277	9	18	and	and	CCONJ
ijtc-277	9	19	allocation	allocation	NOUN
ijtc-277	9	20	of	of	ADP
ijtc-277	9	21	capital	capital	NOUN
ijtc-277	9	22	expenditures	expenditure	NOUN
ijtc-277	9	23	.	.	PUNCT
ijtc-277	10	1	regional	regional	ADJ
ijtc-277	10	2	financial	financial	ADJ
ijtc-277	10	3	performance	performance	NOUN
ijtc-277	10	4	has	have	VERB
ijtc-277	10	5	a	a	DET
ijtc-277	10	6	significant	significant	ADJ
ijtc-277	10	7	effect	effect	NOUN
ijtc-277	10	8	on	on	ADP
ijtc-277	10	9	the	the	DET
ijtc-277	10	10	allocation	allocation	NOUN
ijtc-277	10	11	of	of	ADP
ijtc-277	10	12	capital	capital	NOUN
ijtc-277	10	13	expenditures	expenditure	NOUN
ijtc-277	10	14	and	and	CCONJ
ijtc-277	10	15	does	do	AUX
ijtc-277	10	16	not	not	PART
ijtc-277	10	17	have	have	VERB
ijtc-277	10	18	a	a	DET
ijtc-277	10	19	significant	significant	ADJ
ijtc-277	10	20	effect	effect	NOUN
ijtc-277	10	21	on	on	ADP
ijtc-277	10	22	economic	economic	ADJ
ijtc-277	10	23	growth	growth	NOUN
ijtc-277	10	24	.	.	PUNCT
ijtc-277	11	1	direct	direct	ADJ
ijtc-277	11	2	capital	capital	NOUN
ijtc-277	11	3	expenditure	expenditure	NOUN
ijtc-277	11	4	allocation	allocation	NOUN
ijtc-277	11	5	has	have	VERB
ijtc-277	11	6	no	no	DET
ijtc-277	11	7	significant	significant	ADJ
ijtc-277	11	8	effect	effect	NOUN
ijtc-277	11	9	on	on	ADP
ijtc-277	11	10	economic	economic	ADJ
ijtc-277	11	11	growth	growth	NOUN
ijtc-277	11	12	.	.	PUNCT
ijtc-277	12	1	indirectly	indirectly	ADV
ijtc-277	12	2	,	,	PUNCT
ijtc-277	12	3	good	good	ADJ
ijtc-277	12	4	governance	governance	NOUN
ijtc-277	12	5	has	have	VERB
ijtc-277	12	6	a	a	DET
ijtc-277	12	7	significant	significant	ADJ
ijtc-277	12	8	effect	effect	NOUN
ijtc-277	12	9	on	on	ADP
ijtc-277	12	10	economic	economic	ADJ
ijtc-277	12	11	growth	growth	NOUN
ijtc-277	12	12	through	through	ADP
ijtc-277	12	13	regional	regional	ADJ
ijtc-277	12	14	financial	financial	ADJ
ijtc-277	12	15	performance	performance	NOUN
ijtc-277	12	16	and	and	CCONJ
ijtc-277	12	17	allocation	allocation	NOUN
ijtc-277	12	18	of	of	ADP
ijtc-277	12	19	capital	capital	NOUN
ijtc-277	12	20	expenditures	expenditure	NOUN
ijtc-277	12	21	.	.	PUNCT
ijtc-277	13	1	keywords	keyword	NOUN
ijtc-277	13	2	:	:	PUNCT
ijtc-277	13	3	good	good	ADJ
ijtc-277	13	4	governance	governance	NOUN
ijtc-277	13	5	,	,	PUNCT
ijtc-277	13	6	growth	growth	NOUN
ijtc-277	13	7	,	,	PUNCT
ijtc-277	13	8	regional	regional	ADJ
ijtc-277	13	9	finacial	finacial	ADJ
ijtc-277	13	10	performance	performance	NOUN
ijtc-277	13	11	introduction	introduction	NOUN
ijtc-277	13	12	good	good	ADJ
ijtc-277	13	13	governance	governance	NOUN
ijtc-277	13	14	has	have	AUX
ijtc-277	13	15	become	become	VERB
ijtc-277	13	16	important	important	ADJ
ijtc-277	13	17	for	for	ADP
ijtc-277	13	18	every	every	DET
ijtc-277	13	19	entity	entity	NOUN
ijtc-277	13	20	both	both	CCONJ
ijtc-277	13	21	the	the	DET
ijtc-277	13	22	private	private	ADJ
ijtc-277	13	23	sector	sector	NOUN
ijtc-277	13	24	and	and	CCONJ
ijtc-277	13	25	the	the	DET
ijtc-277	13	26	public	public	ADJ
ijtc-277	13	27	sector	sector	NOUN
ijtc-277	13	28	and	and	CCONJ
ijtc-277	13	29	government	government	NOUN
ijtc-277	13	30	.	.	PUNCT
ijtc-277	14	1	stakeholders	stakeholder	NOUN
ijtc-277	14	2	use	use	VERB
ijtc-277	14	3	good	good	ADJ
ijtc-277	14	4	governance	governance	NOUN
ijtc-277	14	5	as	as	ADP
ijtc-277	14	6	a	a	DET
ijtc-277	14	7	measure	measure	NOUN
ijtc-277	14	8	or	or	CCONJ
ijtc-277	14	9	benchmark	benchmark	NOUN
ijtc-277	14	10	in	in	ADP
ijtc-277	14	11	making	make	VERB
ijtc-277	14	12	decisions	decision	NOUN
ijtc-277	14	13	,	,	PUNCT
ijtc-277	14	14	especially	especially	ADV
ijtc-277	14	15	investment	investment	NOUN
ijtc-277	14	16	decisions	decision	NOUN
ijtc-277	14	17	.	.	PUNCT
ijtc-277	15	1	an	an	DET
ijtc-277	15	2	assessment	assessment	NOUN
ijtc-277	15	3	of	of	ADP
ijtc-277	15	4	the	the	DET
ijtc-277	15	5	implementation	implementation	NOUN
ijtc-277	15	6	of	of	ADP
ijtc-277	15	7	good	good	ADJ
ijtc-277	15	8	governance	governance	NOUN
ijtc-277	15	9	in	in	ADP
ijtc-277	15	10	private	private	ADJ
ijtc-277	15	11	and	and	CCONJ
ijtc-277	15	12	government	government	NOUN
ijtc-277	15	13	entities	entity	NOUN
ijtc-277	15	14	has	have	AUX
ijtc-277	15	15	begun	begin	VERB
ijtc-277	15	16	to	to	PART
ijtc-277	15	17	be	be	AUX
ijtc-277	15	18	carried	carry	VERB
ijtc-277	15	19	out	out	ADP
ijtc-277	15	20	both	both	CCONJ
ijtc-277	15	21	at	at	ADP
ijtc-277	15	22	the	the	DET
ijtc-277	15	23	national	national	ADJ
ijtc-277	15	24	and	and	CCONJ
ijtc-277	15	25	international	international	ADJ
ijtc-277	15	26	levels	level	NOUN
ijtc-277	15	27	.	.	PUNCT
ijtc-277	16	1	in	in	ADP
ijtc-277	16	2	indonesia	indonesia	PROPN
ijtc-277	16	3	,	,	PUNCT
ijtc-277	16	4	governance	governance	NOUN
ijtc-277	16	5	has	have	AUX
ijtc-277	16	6	been	be	AUX
ijtc-277	16	7	implemented	implement	VERB
ijtc-277	16	8	since	since	SCONJ
ijtc-277	16	9	the	the	DET
ijtc-277	16	10	reform	reform	NOUN
ijtc-277	16	11	era	era	NOUN
ijtc-277	16	12	wherein	wherein	SCONJ
ijtc-277	16	13	that	that	DET
ijtc-277	16	14	era	era	NOUN
ijtc-277	16	15	there	there	PRON
ijtc-277	16	16	has	have	AUX
ijtc-277	16	17	been	be	AUX
ijtc-277	16	18	an	an	DET
ijtc-277	16	19	overhaul	overhaul	NOUN
ijtc-277	16	20	of	of	ADP
ijtc-277	16	21	the	the	DET
ijtc-277	16	22	government	government	NOUN
ijtc-277	16	23	system	system	NOUN
ijtc-277	16	24	for	for	ADP
ijtc-277	16	25	a	a	DET
ijtc-277	16	26	clean	clean	ADJ
ijtc-277	16	27	democratic	democratic	ADJ
ijtc-277	16	28	process	process	NOUN
ijtc-277	16	29	so	so	SCONJ
ijtc-277	16	30	that	that	PRON
ijtc-277	16	31	governance	governance	NOUN
ijtc-277	16	32	/	/	SYM
ijtc-277	16	33	good	good	ADJ
ijtc-277	16	34	governance	governance	NOUN
ijtc-277	16	35	is	be	AUX
ijtc-277	16	36	one	one	NUM
ijtc-277	16	37	of	of	ADP
ijtc-277	16	38	the	the	DET
ijtc-277	16	39	reform	reform	NOUN
ijtc-277	16	40	tools	tool	NOUN
ijtc-277	16	41	that	that	PRON
ijtc-277	16	42	absolutely	absolutely	ADV
ijtc-277	16	43	must	must	AUX
ijtc-277	16	44	be	be	AUX
ijtc-277	16	45	applied	apply	VERB
ijtc-277	16	46	in	in	ADP
ijtc-277	16	47	the	the	DET
ijtc-277	16	48	new	new	ADJ
ijtc-277	16	49	government	government	NOUN
ijtc-277	16	50	both	both	CCONJ
ijtc-277	16	51	at	at	ADP
ijtc-277	16	52	the	the	DET
ijtc-277	16	53	centre	centre	NOUN
ijtc-277	16	54	and	and	CCONJ
ijtc-277	16	55	regions	region	NOUN
ijtc-277	16	56	(	(	PUNCT
ijtc-277	16	57	adisetiawawan	adisetiawawan	ADJ
ijtc-277	16	58	,	,	PUNCT
ijtc-277	16	59	2013	2013	NUM
ijtc-277	16	60	)	)	PUNCT
ijtc-277	16	61	.	.	PUNCT
ijtc-277	17	1	however	however	ADV
ijtc-277	17	2	,	,	PUNCT
ijtc-277	17	3	from	from	ADP
ijtc-277	17	4	the	the	DET
ijtc-277	17	5	development	development	NOUN
ijtc-277	17	6	of	of	ADP
ijtc-277	17	7	reforms	reform	NOUN
ijtc-277	17	8	that	that	PRON
ijtc-277	17	9	have	have	AUX
ijtc-277	17	10	been	be	AUX
ijtc-277	17	11	going	go	VERB
ijtc-277	17	12	on	on	ADP
ijtc-277	17	13	so	so	ADV
ijtc-277	17	14	far	far	ADV
ijtc-277	17	15	,	,	PUNCT
ijtc-277	17	16	the	the	DET
ijtc-277	17	17	implementation	implementation	NOUN
ijtc-277	17	18	of	of	ADP
ijtc-277	17	19	governance	governance	NOUN
ijtc-277	17	20	in	in	ADP
ijtc-277	17	21	indonesia	indonesia	PROPN
ijtc-277	17	22	can	can	AUX
ijtc-277	17	23	not	not	PART
ijtc-277	17	24	be	be	AUX
ijtc-277	17	25	said	say	VERB
ijtc-277	17	26	to	to	PART
ijtc-277	17	27	be	be	AUX
ijtc-277	17	28	fully	fully	ADV
ijtc-277	17	29	successful	successful	ADJ
ijtc-277	17	30	.	.	PUNCT
ijtc-277	18	1	there	there	PRON
ijtc-277	18	2	are	be	VERB
ijtc-277	18	3	still	still	ADV
ijtc-277	18	4	many	many	ADJ
ijtc-277	18	5	frauds	fraud	NOUN
ijtc-277	18	6	and	and	CCONJ
ijtc-277	18	7	leaks	leak	NOUN
ijtc-277	18	8	in	in	ADP
ijtc-277	18	9	budget	budget	NOUN
ijtc-277	18	10	management	management	NOUN
ijtc-277	18	11	.	.	PUNCT
ijtc-277	19	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-277	19	2	mailto:yrahmat.akbar@stiepersadabunda.ac.id	mailto:yrahmat.akbar@stiepersadabunda.ac.id	PROPN
ijtc-277	19	3	the	the	DET
ijtc-277	19	4	role	role	NOUN
ijtc-277	19	5	of	of	ADP
ijtc-277	19	6	good	good	ADJ
ijtc-277	19	7	governance	governance	NOUN
ijtc-277	19	8	in	in	ADP
ijtc-277	19	9	economic	economic	ADJ
ijtc-277	19	10	growth	growth	NOUN
ijtc-277	19	11	:	:	PUNCT
ijtc-277	19	12	mediated	mediate	VERB
ijtc-277	19	13	by	by	ADP
ijtc-277	19	14	regional	regional	ADJ
ijtc-277	19	15	financial	financial	ADJ
ijtc-277	19	16	performance	performance	NOUN
ijtc-277	19	17	and	and	CCONJ
ijtc-277	19	18	capital	capital	NOUN
ijtc-277	19	19	expenditure	expenditure	NOUN
ijtc-277	19	20	allocation	allocation	NOUN
ijtc-277	19	21	y	y	PROPN
ijtc-277	19	22	rahmat	rahmat	NOUN
ijtc-277	19	23	akbar	akbar	NOUN
ijtc-277	19	24	,	,	PUNCT
ijtc-277	19	25	maraini	maraini	PROPN
ijtc-277	19	26	195	195	NUM
ijtc-277	19	27	|	|	NOUN
ijtc-277	19	28	ilomata	ilomata	NOUN
ijtc-277	19	29	international	international	ADJ
ijtc-277	19	30	journal	journal	NOUN
ijtc-277	19	31	of	of	ADP
ijtc-277	19	32	tax	tax	PROPN
ijtc-277	19	33	&	&	CCONJ
ijtc-277	19	34	accounting	accounting	PROPN
ijtc-277	19	35	volume	volume	NOUN
ijtc-277	19	36	2	2	NUM
ijtc-277	19	37	number	number	NOUN
ijtc-277	19	38	3	3	NUM
ijtc-277	19	39	,	,	PUNCT
ijtc-277	19	40	july	july	PROPN
ijtc-277	19	41	2021	2021	NUM
ijtc-277	19	42	regional	regional	ADJ
ijtc-277	19	43	financial	financial	ADJ
ijtc-277	19	44	management	management	NOUN
ijtc-277	19	45	is	be	AUX
ijtc-277	19	46	an	an	DET
ijtc-277	19	47	important	important	ADJ
ijtc-277	19	48	part	part	NOUN
ijtc-277	19	49	of	of	ADP
ijtc-277	19	50	government	government	NOUN
ijtc-277	19	51	activities	activity	NOUN
ijtc-277	19	52	,	,	PUNCT
ijtc-277	19	53	including	include	VERB
ijtc-277	19	54	regional	regional	ADJ
ijtc-277	19	55	government	government	NOUN
ijtc-277	19	56	activities	activity	NOUN
ijtc-277	19	57	.	.	PUNCT
ijtc-277	20	1	the	the	DET
ijtc-277	20	2	main	main	ADJ
ijtc-277	20	3	mission	mission	NOUN
ijtc-277	20	4	of	of	ADP
ijtc-277	20	5	regional	regional	ADJ
ijtc-277	20	6	management	management	NOUN
ijtc-277	20	7	is	be	AUX
ijtc-277	20	8	to	to	PART
ijtc-277	20	9	increase	increase	VERB
ijtc-277	20	10	the	the	DET
ijtc-277	20	11	efficiency	efficiency	NOUN
ijtc-277	20	12	and	and	CCONJ
ijtc-277	20	13	effectiveness	effectiveness	NOUN
ijtc-277	20	14	of	of	ADP
ijtc-277	20	15	the	the	DET
ijtc-277	20	16	management	management	NOUN
ijtc-277	20	17	of	of	ADP
ijtc-277	20	18	regional	regional	ADJ
ijtc-277	20	19	financial	financial	ADJ
ijtc-277	20	20	resources	resource	NOUN
ijtc-277	20	21	to	to	PART
ijtc-277	20	22	improve	improve	VERB
ijtc-277	20	23	welfare	welfare	NOUN
ijtc-277	20	24	and	and	CCONJ
ijtc-277	20	25	services	service	NOUN
ijtc-277	20	26	to	to	ADP
ijtc-277	20	27	the	the	DET
ijtc-277	20	28	community	community	NOUN
ijtc-277	20	29	.	.	PUNCT
ijtc-277	21	1	according	accord	VERB
ijtc-277	21	2	to	to	ADP
ijtc-277	21	3	(	(	PUNCT
ijtc-277	21	4	mardiasmo	mardiasmo	NOUN
ijtc-277	21	5	,	,	PUNCT
ijtc-277	21	6	2018	2018	NUM
ijtc-277	21	7	)	)	PUNCT
ijtc-277	21	8	,	,	PUNCT
ijtc-277	21	9	regional	regional	ADJ
ijtc-277	21	10	financial	financial	ADJ
ijtc-277	21	11	management	management	NOUN
ijtc-277	21	12	is	be	AUX
ijtc-277	21	13	divided	divide	VERB
ijtc-277	21	14	into	into	ADP
ijtc-277	21	15	two	two	NUM
ijtc-277	21	16	parts	part	NOUN
ijtc-277	21	17	,	,	PUNCT
ijtc-277	21	18	namely	namely	ADV
ijtc-277	21	19	regional	regional	ADJ
ijtc-277	21	20	revenue	revenue	NOUN
ijtc-277	21	21	management	management	NOUN
ijtc-277	21	22	and	and	CCONJ
ijtc-277	21	23	regional	regional	ADJ
ijtc-277	21	24	expenditure	expenditure	NOUN
ijtc-277	21	25	management	management	NOUN
ijtc-277	21	26	.	.	PUNCT
ijtc-277	22	1	the	the	DET
ijtc-277	22	2	evaluation	evaluation	NOUN
ijtc-277	22	3	of	of	ADP
ijtc-277	22	4	regional	regional	ADJ
ijtc-277	22	5	financial	financial	ADJ
ijtc-277	22	6	management	management	NOUN
ijtc-277	22	7	and	and	CCONJ
ijtc-277	22	8	regional	regional	ADJ
ijtc-277	22	9	development	development	NOUN
ijtc-277	22	10	financing	financing	NOUN
ijtc-277	22	11	has	have	VERB
ijtc-277	22	12	very	very	ADV
ijtc-277	22	13	broad	broad	ADJ
ijtc-277	22	14	implications	implication	NOUN
ijtc-277	22	15	.	.	PUNCT
ijtc-277	23	1	these	these	DET
ijtc-277	23	2	two	two	NUM
ijtc-277	23	3	components	component	NOUN
ijtc-277	23	4	will	will	AUX
ijtc-277	23	5	determine	determine	VERB
ijtc-277	23	6	the	the	DET
ijtc-277	23	7	position	position	NOUN
ijtc-277	23	8	of	of	ADP
ijtc-277	23	9	a	a	DET
ijtc-277	23	10	regional	regional	ADJ
ijtc-277	23	11	government	government	NOUN
ijtc-277	23	12	in	in	ADP
ijtc-277	23	13	implementing	implement	VERB
ijtc-277	23	14	regional	regional	ADJ
ijtc-277	23	15	autonomy	autonomy	NOUN
ijtc-277	23	16	.	.	PUNCT
ijtc-277	24	1	local	local	ADJ
ijtc-277	24	2	government	government	NOUN
ijtc-277	24	3	as	as	ADP
ijtc-277	24	4	an	an	DET
ijtc-277	24	5	entity	entity	NOUN
ijtc-277	24	6	that	that	PRON
ijtc-277	24	7	runs	run	VERB
ijtc-277	24	8	the	the	DET
ijtc-277	24	9	wheels	wheel	NOUN
ijtc-277	24	10	of	of	ADP
ijtc-277	24	11	government	government	NOUN
ijtc-277	24	12	at	at	ADP
ijtc-277	24	13	the	the	DET
ijtc-277	24	14	regional	regional	ADJ
ijtc-277	24	15	level	level	NOUN
ijtc-277	24	16	can	can	AUX
ijtc-277	24	17	not	not	PART
ijtc-277	24	18	be	be	AUX
ijtc-277	24	19	separated	separate	VERB
ijtc-277	24	20	from	from	ADP
ijtc-277	24	21	the	the	DET
ijtc-277	24	22	conditions	condition	NOUN
ijtc-277	24	23	of	of	ADP
ijtc-277	24	24	globalization	globalization	NOUN
ijtc-277	24	25	.	.	PUNCT
ijtc-277	25	1	awareness	awareness	NOUN
ijtc-277	25	2	of	of	ADP
ijtc-277	25	3	the	the	DET
ijtc-277	25	4	importance	importance	NOUN
ijtc-277	25	5	of	of	ADP
ijtc-277	25	6	good	good	ADJ
ijtc-277	25	7	governance	governance	NOUN
ijtc-277	25	8	has	have	AUX
ijtc-277	25	9	increased	increase	VERB
ijtc-277	25	10	after	after	ADP
ijtc-277	25	11	the	the	DET
ijtc-277	25	12	crisis	crisis	NOUN
ijtc-277	25	13	which	which	PRON
ijtc-277	25	14	became	became	AUX
ijtc-277	25	15	known	know	VERB
ijtc-277	25	16	as	as	ADP
ijtc-277	25	17	the	the	DET
ijtc-277	25	18	reform	reform	NOUN
ijtc-277	25	19	era	era	NOUN
ijtc-277	25	20	.	.	PUNCT
ijtc-277	26	1	the	the	DET
ijtc-277	26	2	economic	economic	ADJ
ijtc-277	26	3	crisis	crisis	NOUN
ijtc-277	26	4	is	be	AUX
ijtc-277	26	5	not	not	PART
ijtc-277	26	6	only	only	ADV
ijtc-277	26	7	due	due	ADJ
ijtc-277	26	8	to	to	ADP
ijtc-277	26	9	macroeconomic	macroeconomic	ADJ
ijtc-277	26	10	factors	factor	NOUN
ijtc-277	26	11	but	but	CCONJ
ijtc-277	26	12	also	also	ADV
ijtc-277	26	13	due	due	ADP
ijtc-277	26	14	to	to	ADP
ijtc-277	26	15	bad	bad	ADJ
ijtc-277	26	16	governance	governance	NOUN
ijtc-277	26	17	in	in	ADP
ijtc-277	26	18	these	these	DET
ijtc-277	26	19	countries	country	NOUN
ijtc-277	26	20	,	,	PUNCT
ijtc-277	26	21	such	such	ADJ
ijtc-277	26	22	as	as	ADP
ijtc-277	26	23	a	a	DET
ijtc-277	26	24	lack	lack	NOUN
ijtc-277	26	25	of	of	ADP
ijtc-277	26	26	legal	legal	ADJ
ijtc-277	26	27	and	and	CCONJ
ijtc-277	26	28	accounting	accounting	NOUN
ijtc-277	26	29	standards	standard	NOUN
ijtc-277	26	30	,	,	PUNCT
ijtc-277	26	31	financial	financial	ADJ
ijtc-277	26	32	audits	audit	NOUN
ijtc-277	26	33	have	have	AUX
ijtc-277	26	34	not	not	PART
ijtc-277	26	35	been	be	AUX
ijtc-277	26	36	implemented	implement	VERB
ijtc-277	26	37	,	,	PUNCT
ijtc-277	26	38	the	the	DET
ijtc-277	26	39	absence	absence	NOUN
ijtc-277	26	40	of	of	ADP
ijtc-277	26	41	supervisory	supervisory	ADJ
ijtc-277	26	42	commissioners	commissioner	NOUN
ijtc-277	26	43	and	and	CCONJ
ijtc-277	26	44	ignoring	ignore	VERB
ijtc-277	26	45	the	the	DET
ijtc-277	26	46	rights	right	NOUN
ijtc-277	26	47	of	of	ADP
ijtc-277	26	48	minority	minority	NOUN
ijtc-277	26	49	stakeholders	stakeholder	NOUN
ijtc-277	26	50	.	.	PUNCT
ijtc-277	27	1	this	this	PRON
ijtc-277	27	2	means	mean	VERB
ijtc-277	27	3	that	that	SCONJ
ijtc-277	27	4	the	the	DET
ijtc-277	27	5	implementation	implementation	NOUN
ijtc-277	27	6	of	of	ADP
ijtc-277	27	7	good	good	ADJ
ijtc-277	27	8	governance	governance	NOUN
ijtc-277	27	9	will	will	AUX
ijtc-277	27	10	have	have	VERB
ijtc-277	27	11	an	an	DET
ijtc-277	27	12	impact	impact	NOUN
ijtc-277	27	13	on	on	ADP
ijtc-277	27	14	national	national	ADJ
ijtc-277	27	15	economic	economic	ADJ
ijtc-277	27	16	growth	growth	NOUN
ijtc-277	27	17	(	(	PUNCT
ijtc-277	27	18	fajerin	fajerin	ADJ
ijtc-277	27	19	,	,	PUNCT
ijtc-277	27	20	2018	2018	NUM
ijtc-277	27	21	)	)	PUNCT
ijtc-277	27	22	.	.	PUNCT
ijtc-277	28	1	regional	regional	ADJ
ijtc-277	28	2	financial	financial	ADJ
ijtc-277	28	3	management	management	NOUN
ijtc-277	28	4	has	have	VERB
ijtc-277	28	5	a	a	DET
ijtc-277	28	6	huge	huge	ADJ
ijtc-277	28	7	influence	influence	NOUN
ijtc-277	28	8	on	on	ADP
ijtc-277	28	9	the	the	DET
ijtc-277	28	10	fate	fate	NOUN
ijtc-277	28	11	of	of	ADP
ijtc-277	28	12	a	a	DET
ijtc-277	28	13	region	region	NOUN
ijtc-277	28	14	because	because	SCONJ
ijtc-277	28	15	a	a	DET
ijtc-277	28	16	region	region	NOUN
ijtc-277	28	17	can	can	AUX
ijtc-277	28	18	become	become	VERB
ijtc-277	28	19	a	a	DET
ijtc-277	28	20	strong	strong	ADJ
ijtc-277	28	21	and	and	CCONJ
ijtc-277	28	22	powerful	powerful	ADJ
ijtc-277	28	23	region	region	NOUN
ijtc-277	28	24	and	and	CCONJ
ijtc-277	28	25	can	can	AUX
ijtc-277	28	26	develop	develop	VERB
ijtc-277	28	27	its	its	PRON
ijtc-277	28	28	greatness	greatness	NOUN
ijtc-277	28	29	or	or	CCONJ
ijtc-277	28	30	become	become	VERB
ijtc-277	28	31	powerless	powerless	ADJ
ijtc-277	28	32	depending	depend	VERB
ijtc-277	28	33	on	on	ADP
ijtc-277	28	34	how	how	SCONJ
ijtc-277	28	35	to	to	PART
ijtc-277	28	36	manage	manage	VERB
ijtc-277	28	37	its	its	PRON
ijtc-277	28	38	regional	regional	ADJ
ijtc-277	28	39	finances	finance	NOUN
ijtc-277	28	40	.	.	PUNCT
ijtc-277	29	1	in	in	ADP
ijtc-277	29	2	connection	connection	NOUN
ijtc-277	29	3	with	with	ADP
ijtc-277	29	4	this	this	DET
ijtc-277	29	5	background	background	NOUN
ijtc-277	29	6	,	,	PUNCT
ijtc-277	29	7	the	the	DET
ijtc-277	29	8	problem	problem	NOUN
ijtc-277	29	9	is	be	AUX
ijtc-277	29	10	the	the	DET
ijtc-277	29	11	management	management	NOUN
ijtc-277	29	12	of	of	ADP
ijtc-277	29	13	regional	regional	ADJ
ijtc-277	29	14	finances	finance	NOUN
ijtc-277	29	15	in	in	ADP
ijtc-277	29	16	riau	riau	PROPN
ijtc-277	29	17	province	province	PROPN
ijtc-277	29	18	,	,	PUNCT
ijtc-277	29	19	which	which	PRON
ijtc-277	29	20	in	in	ADP
ijtc-277	29	21	this	this	DET
ijtc-277	29	22	study	study	NOUN
ijtc-277	29	23	will	will	AUX
ijtc-277	29	24	be	be	AUX
ijtc-277	29	25	specifically	specifically	ADV
ijtc-277	29	26	limited	limit	VERB
ijtc-277	29	27	to	to	ADP
ijtc-277	29	28	financial	financial	ADJ
ijtc-277	29	29	performance	performance	NOUN
ijtc-277	29	30	and	and	CCONJ
ijtc-277	29	31	allocation	allocation	NOUN
ijtc-277	29	32	of	of	ADP
ijtc-277	29	33	capital	capital	NOUN
ijtc-277	29	34	expenditures	expenditure	NOUN
ijtc-277	29	35	which	which	PRON
ijtc-277	29	36	can	can	AUX
ijtc-277	29	37	have	have	VERB
ijtc-277	29	38	an	an	DET
ijtc-277	29	39	impact	impact	NOUN
ijtc-277	29	40	on	on	ADP
ijtc-277	29	41	economic	economic	ADJ
ijtc-277	29	42	growth	growth	NOUN
ijtc-277	29	43	.	.	PUNCT
ijtc-277	30	1	riau	riau	PROPN
ijtc-277	30	2	province	province	PROPN
ijtc-277	30	3	is	be	AUX
ijtc-277	30	4	one	one	NUM
ijtc-277	30	5	of	of	ADP
ijtc-277	30	6	the	the	DET
ijtc-277	30	7	autonomous	autonomous	ADJ
ijtc-277	30	8	regions	region	NOUN
ijtc-277	30	9	in	in	ADP
ijtc-277	30	10	indonesia	indonesia	PROPN
ijtc-277	30	11	that	that	PRON
ijtc-277	30	12	organize	organize	VERB
ijtc-277	30	13	government	government	NOUN
ijtc-277	30	14	and	and	CCONJ
ijtc-277	30	15	carries	carry	VERB
ijtc-277	30	16	out	out	ADP
ijtc-277	30	17	development	development	NOUN
ijtc-277	30	18	.	.	PUNCT
ijtc-277	31	1	to	to	PART
ijtc-277	31	2	carry	carry	VERB
ijtc-277	31	3	out	out	ADP
ijtc-277	31	4	the	the	DET
ijtc-277	31	5	government	government	NOUN
ijtc-277	31	6	and	and	CCONJ
ijtc-277	31	7	realize	realize	VERB
ijtc-277	31	8	this	this	DET
ijtc-277	31	9	development	development	NOUN
ijtc-277	31	10	,	,	PUNCT
ijtc-277	31	11	a	a	DET
ijtc-277	31	12	substantial	substantial	ADJ
ijtc-277	31	13	amount	amount	NOUN
ijtc-277	31	14	of	of	ADP
ijtc-277	31	15	funds	fund	NOUN
ijtc-277	31	16	is	be	AUX
ijtc-277	31	17	needed	need	VERB
ijtc-277	31	18	and	and	CCONJ
ijtc-277	31	19	besides	besides	SCONJ
ijtc-277	31	20	that	that	PRON
ijtc-277	31	21	,	,	PUNCT
ijtc-277	31	22	it	it	PRON
ijtc-277	31	23	must	must	AUX
ijtc-277	31	24	be	be	AUX
ijtc-277	31	25	with	with	ADP
ijtc-277	31	26	its	its	PRON
ijtc-277	31	27	regional	regional	ADJ
ijtc-277	31	28	strength	strength	NOUN
ijtc-277	31	29	in	in	ADP
ijtc-277	31	30	addition	addition	NOUN
ijtc-277	31	31	to	to	ADP
ijtc-277	31	32	assistance	assistance	NOUN
ijtc-277	31	33	from	from	ADP
ijtc-277	31	34	the	the	DET
ijtc-277	31	35	provincial	provincial	ADJ
ijtc-277	31	36	and	and	CCONJ
ijtc-277	31	37	central	central	ADJ
ijtc-277	31	38	governments	government	NOUN
ijtc-277	31	39	.	.	PUNCT
ijtc-277	32	1	in	in	ADP
ijtc-277	32	2	government	government	NOUN
ijtc-277	32	3	administration	administration	NOUN
ijtc-277	32	4	,	,	PUNCT
ijtc-277	32	5	the	the	DET
ijtc-277	32	6	budget	budget	NOUN
ijtc-277	32	7	becomes	become	VERB
ijtc-277	32	8	a	a	DET
ijtc-277	32	9	guide	guide	NOUN
ijtc-277	32	10	in	in	ADP
ijtc-277	32	11	carrying	carry	VERB
ijtc-277	32	12	out	out	ADP
ijtc-277	32	13	government	government	NOUN
ijtc-277	32	14	activities	activity	NOUN
ijtc-277	32	15	.	.	PUNCT
ijtc-277	33	1	ironically	ironically	ADV
ijtc-277	33	2	,	,	PUNCT
ijtc-277	33	3	budget	budget	NOUN
ijtc-277	33	4	management	management	NOUN
ijtc-277	33	5	in	in	ADP
ijtc-277	33	6	various	various	ADJ
ijtc-277	33	7	regions	region	NOUN
ijtc-277	33	8	is	be	AUX
ijtc-277	33	9	still	still	ADV
ijtc-277	33	10	ineffective	ineffective	ADJ
ijtc-277	33	11	.	.	PUNCT
ijtc-277	34	1	this	this	PRON
ijtc-277	34	2	is	be	AUX
ijtc-277	34	3	shown	show	VERB
ijtc-277	34	4	,	,	PUNCT
ijtc-277	34	5	among	among	ADP
ijtc-277	34	6	others	other	NOUN
ijtc-277	34	7	,	,	PUNCT
ijtc-277	34	8	by	by	ADP
ijtc-277	34	9	the	the	DET
ijtc-277	34	10	ever	ever	ADV
ijtc-277	34	11	-	-	PUNCT
ijtc-277	34	12	increasing	increase	VERB
ijtc-277	34	13	allocation	allocation	NOUN
ijtc-277	34	14	of	of	ADP
ijtc-277	34	15	personnel	personnel	NOUN
ijtc-277	34	16	expenditures	expenditure	NOUN
ijtc-277	34	17	,	,	PUNCT
ijtc-277	34	18	on	on	ADP
ijtc-277	34	19	the	the	DET
ijtc-277	34	20	other	other	ADJ
ijtc-277	34	21	hand	hand	NOUN
ijtc-277	34	22	,	,	PUNCT
ijtc-277	34	23	the	the	DET
ijtc-277	34	24	portion	portion	NOUN
ijtc-277	34	25	of	of	ADP
ijtc-277	34	26	capital	capital	NOUN
ijtc-277	34	27	expenditures	expenditure	NOUN
ijtc-277	34	28	for	for	ADP
ijtc-277	34	29	regional	regional	ADJ
ijtc-277	34	30	development	development	NOUN
ijtc-277	34	31	has	have	AUX
ijtc-277	34	32	decreased	decrease	VERB
ijtc-277	34	33	(	(	PUNCT
ijtc-277	34	34	prihastuti	prihastuti	PROPN
ijtc-277	34	35	,	,	PUNCT
ijtc-277	34	36	taufik	taufik	PROPN
ijtc-277	34	37	,	,	PUNCT
ijtc-277	34	38	&	&	CCONJ
ijtc-277	34	39	agusti	agusti	PROPN
ijtc-277	34	40	,	,	PUNCT
ijtc-277	34	41	2015	2015	NUM
ijtc-277	34	42	)	)	PUNCT
ijtc-277	34	43	.	.	PUNCT
ijtc-277	35	1	three	three	NUM
ijtc-277	35	2	factors	factor	NOUN
ijtc-277	35	3	in	in	ADP
ijtc-277	35	4	the	the	DET
ijtc-277	35	5	economic	economic	ADJ
ijtc-277	35	6	growth	growth	NOUN
ijtc-277	35	7	of	of	ADP
ijtc-277	35	8	each	each	DET
ijtc-277	35	9	country	country	NOUN
ijtc-277	35	10	,	,	PUNCT
ijtc-277	35	11	namely	namely	ADV
ijtc-277	35	12	capital	capital	NOUN
ijtc-277	35	13	allocation	allocation	NOUN
ijtc-277	35	14	,	,	PUNCT
ijtc-277	35	15	population	population	NOUN
ijtc-277	35	16	growth	growth	NOUN
ijtc-277	35	17	and	and	CCONJ
ijtc-277	35	18	technological	technological	ADJ
ijtc-277	35	19	progress	progress	NOUN
ijtc-277	35	20	(	(	PUNCT
ijtc-277	35	21	todaro	todaro	NOUN
ijtc-277	35	22	&	&	CCONJ
ijtc-277	35	23	smith	smith	PROPN
ijtc-277	35	24	,	,	PUNCT
ijtc-277	35	25	2020	2020	NUM
ijtc-277	35	26	)	)	PUNCT
ijtc-277	35	27	.	.	PUNCT
ijtc-277	36	1	capital	capital	NOUN
ijtc-277	36	2	accumulation	accumulation	NOUN
ijtc-277	36	3	here	here	ADV
ijtc-277	36	4	is	be	AUX
ijtc-277	36	5	closely	closely	ADV
ijtc-277	36	6	related	relate	VERB
ijtc-277	36	7	to	to	ADP
ijtc-277	36	8	investment	investment	NOUN
ijtc-277	36	9	.	.	PUNCT
ijtc-277	37	1	one	one	NUM
ijtc-277	37	2	of	of	ADP
ijtc-277	37	3	the	the	DET
ijtc-277	37	4	progress	progress	NOUN
ijtc-277	37	5	of	of	ADP
ijtc-277	37	6	a	a	DET
ijtc-277	37	7	region	region	NOUN
ijtc-277	37	8	can	can	AUX
ijtc-277	37	9	be	be	AUX
ijtc-277	37	10	shown	show	VERB
ijtc-277	37	11	by	by	ADP
ijtc-277	37	12	good	good	ADJ
ijtc-277	37	13	economic	economic	ADJ
ijtc-277	37	14	growth	growth	NOUN
ijtc-277	37	15	,	,	PUNCT
ijtc-277	37	16	where	where	SCONJ
ijtc-277	37	17	one	one	NUM
ijtc-277	37	18	of	of	ADP
ijtc-277	37	19	the	the	DET
ijtc-277	37	20	factors	factor	NOUN
ijtc-277	37	21	that	that	PRON
ijtc-277	37	22	influence	influence	VERB
ijtc-277	37	23	economic	economic	ADJ
ijtc-277	37	24	growth	growth	NOUN
ijtc-277	37	25	is	be	AUX
ijtc-277	37	26	the	the	DET
ijtc-277	37	27	investment	investment	NOUN
ijtc-277	37	28	issued	issue	VERB
ijtc-277	37	29	by	by	ADP
ijtc-277	37	30	the	the	DET
ijtc-277	37	31	local	local	ADJ
ijtc-277	37	32	government	government	NOUN
ijtc-277	37	33	.	.	PUNCT
ijtc-277	38	1	to	to	PART
ijtc-277	38	2	increase	increase	VERB
ijtc-277	38	3	investment	investment	NOUN
ijtc-277	38	4	,	,	PUNCT
ijtc-277	38	5	the	the	DET
ijtc-277	38	6	regional	regional	ADJ
ijtc-277	38	7	financial	financial	ADJ
ijtc-277	38	8	capacity	capacity	NOUN
ijtc-277	38	9	must	must	AUX
ijtc-277	38	10	also	also	ADV
ijtc-277	38	11	be	be	AUX
ijtc-277	38	12	adequate	adequate	ADJ
ijtc-277	38	13	.	.	PUNCT
ijtc-277	39	1	the	the	DET
ijtc-277	39	2	indicator	indicator	NOUN
ijtc-277	39	3	for	for	ADP
ijtc-277	39	4	the	the	DET
ijtc-277	39	5	size	size	NOUN
ijtc-277	39	6	of	of	ADP
ijtc-277	39	7	regional	regional	ADJ
ijtc-277	39	8	investment	investment	NOUN
ijtc-277	39	9	is	be	AUX
ijtc-277	39	10	the	the	DET
ijtc-277	39	11	high	high	ADJ
ijtc-277	39	12	ratio	ratio	NOUN
ijtc-277	39	13	of	of	ADP
ijtc-277	39	14	capital	capital	NOUN
ijtc-277	39	15	expenditures	expenditure	NOUN
ijtc-277	39	16	in	in	ADP
ijtc-277	39	17	the	the	DET
ijtc-277	39	18	budget	budget	NOUN
ijtc-277	39	19	.	.	PUNCT
ijtc-277	40	1	the	the	DET
ijtc-277	40	2	more	more	ADJ
ijtc-277	40	3	capital	capital	NOUN
ijtc-277	40	4	spending	spending	NOUN
ijtc-277	40	5	,	,	PUNCT
ijtc-277	40	6	the	the	PRON
ijtc-277	40	7	higher	high	ADJ
ijtc-277	40	8	the	the	DET
ijtc-277	40	9	productivity	productivity	NOUN
ijtc-277	40	10	of	of	ADP
ijtc-277	40	11	the	the	DET
ijtc-277	40	12	economy	economy	NOUN
ijtc-277	40	13	because	because	SCONJ
ijtc-277	40	14	capital	capital	NOUN
ijtc-277	40	15	expenditure	expenditure	NOUN
ijtc-277	40	16	in	in	ADP
ijtc-277	40	17	the	the	DET
ijtc-277	40	18	form	form	NOUN
ijtc-277	40	19	of	of	ADP
ijtc-277	40	20	infrastructure	infrastructure	NOUN
ijtc-277	40	21	has	have	VERB
ijtc-277	40	22	an	an	DET
ijtc-277	40	23	impact	impact	NOUN
ijtc-277	40	24	on	on	ADP
ijtc-277	40	25	economic	economic	ADJ
ijtc-277	40	26	growth	growth	NOUN
ijtc-277	40	27	and	and	CCONJ
ijtc-277	40	28	job	job	NOUN
ijtc-277	40	29	creation	creation	NOUN
ijtc-277	40	30	.	.	PUNCT
ijtc-277	41	1	the	the	DET
ijtc-277	41	2	allocation	allocation	NOUN
ijtc-277	41	3	of	of	ADP
ijtc-277	41	4	capital	capital	NOUN
ijtc-277	41	5	expenditures	expenditure	NOUN
ijtc-277	41	6	to	to	ADP
ijtc-277	41	7	local	local	ADJ
ijtc-277	41	8	governments	government	NOUN
ijtc-277	41	9	is	be	AUX
ijtc-277	41	10	also	also	ADV
ijtc-277	41	11	influenced	influence	VERB
ijtc-277	41	12	by	by	ADP
ijtc-277	41	13	whether	whether	SCONJ
ijtc-277	41	14	the	the	DET
ijtc-277	41	15	regional	regional	ADJ
ijtc-277	41	16	financial	financial	ADJ
ijtc-277	41	17	performance	performance	NOUN
ijtc-277	41	18	is	be	AUX
ijtc-277	41	19	good	good	ADJ
ijtc-277	41	20	or	or	CCONJ
ijtc-277	41	21	not	not	PART
ijtc-277	41	22	.	.	PUNCT
ijtc-277	42	1	thus	thus	ADV
ijtc-277	42	2	there	there	PRON
ijtc-277	42	3	is	be	VERB
ijtc-277	42	4	a	a	DET
ijtc-277	42	5	link	link	NOUN
ijtc-277	42	6	between	between	ADP
ijtc-277	42	7	regional	regional	ADJ
ijtc-277	42	8	economic	economic	ADJ
ijtc-277	42	9	growth	growth	NOUN
ijtc-277	42	10	and	and	CCONJ
ijtc-277	42	11	the	the	DET
ijtc-277	42	12	allocation	allocation	NOUN
ijtc-277	42	13	of	of	ADP
ijtc-277	42	14	capital	capital	NOUN
ijtc-277	42	15	expenditures	expenditure	NOUN
ijtc-277	42	16	and	and	CCONJ
ijtc-277	42	17	financial	financial	ADJ
ijtc-277	42	18	performance	performance	NOUN
ijtc-277	42	19	.	.	PUNCT
ijtc-277	43	1	regional	regional	ADJ
ijtc-277	43	2	financial	financial	ADJ
ijtc-277	43	3	management	management	NOUN
ijtc-277	43	4	is	be	AUX
ijtc-277	43	5	an	an	DET
ijtc-277	43	6	important	important	ADJ
ijtc-277	43	7	part	part	NOUN
ijtc-277	43	8	of	of	ADP
ijtc-277	43	9	government	government	NOUN
ijtc-277	43	10	activities	activity	NOUN
ijtc-277	43	11	,	,	PUNCT
ijtc-277	43	12	including	include	VERB
ijtc-277	43	13	regional	regional	ADJ
ijtc-277	43	14	government	government	NOUN
ijtc-277	43	15	activities	activity	NOUN
ijtc-277	43	16	.	.	PUNCT
ijtc-277	44	1	the	the	DET
ijtc-277	44	2	main	main	ADJ
ijtc-277	44	3	mission	mission	NOUN
ijtc-277	44	4	of	of	ADP
ijtc-277	44	5	regional	regional	ADJ
ijtc-277	44	6	management	management	NOUN
ijtc-277	44	7	is	be	AUX
ijtc-277	44	8	to	to	PART
ijtc-277	44	9	increase	increase	VERB
ijtc-277	44	10	the	the	DET
ijtc-277	44	11	efficiency	efficiency	NOUN
ijtc-277	44	12	and	and	CCONJ
ijtc-277	44	13	effectiveness	effectiveness	NOUN
ijtc-277	44	14	of	of	ADP
ijtc-277	44	15	the	the	DET
ijtc-277	44	16	management	management	NOUN
ijtc-277	44	17	of	of	ADP
ijtc-277	44	18	regional	regional	ADJ
ijtc-277	44	19	financial	financial	ADJ
ijtc-277	44	20	resources	resource	NOUN
ijtc-277	44	21	to	to	PART
ijtc-277	44	22	improve	improve	VERB
ijtc-277	44	23	welfare	welfare	NOUN
ijtc-277	44	24	and	and	CCONJ
ijtc-277	44	25	services	service	NOUN
ijtc-277	44	26	to	to	ADP
ijtc-277	44	27	the	the	DET
ijtc-277	44	28	community	community	NOUN
ijtc-277	44	29	.	.	PUNCT
ijtc-277	45	1	this	this	DET
ijtc-277	45	2	research	research	NOUN
ijtc-277	45	3	implies	imply	VERB
ijtc-277	45	4	that	that	SCONJ
ijtc-277	45	5	local	local	ADJ
ijtc-277	45	6	governments	government	NOUN
ijtc-277	45	7	must	must	AUX
ijtc-277	45	8	constantly	constantly	ADV
ijtc-277	45	9	manage	manage	VERB
ijtc-277	45	10	their	their	PRON
ijtc-277	45	11	the	the	DET
ijtc-277	45	12	role	role	NOUN
ijtc-277	45	13	of	of	ADP
ijtc-277	45	14	good	good	ADJ
ijtc-277	45	15	governance	governance	NOUN
ijtc-277	45	16	in	in	ADP
ijtc-277	45	17	economic	economic	ADJ
ijtc-277	45	18	growth	growth	NOUN
ijtc-277	45	19	:	:	PUNCT
ijtc-277	45	20	mediated	mediate	VERB
ijtc-277	45	21	by	by	ADP
ijtc-277	45	22	regional	regional	ADJ
ijtc-277	45	23	financial	financial	ADJ
ijtc-277	45	24	performance	performance	NOUN
ijtc-277	45	25	and	and	CCONJ
ijtc-277	45	26	capital	capital	NOUN
ijtc-277	45	27	expenditure	expenditure	NOUN
ijtc-277	45	28	allocation	allocation	NOUN
ijtc-277	45	29	y	y	PROPN
ijtc-277	45	30	rahmat	rahmat	NOUN
ijtc-277	45	31	akbar	akbar	NOUN
ijtc-277	45	32	,	,	PUNCT
ijtc-277	45	33	maraini	maraini	PROPN
ijtc-277	45	34	196	196	NUM
ijtc-277	45	35	|	|	CCONJ
ijtc-277	45	36	ilomata	ilomata	NOUN
ijtc-277	45	37	international	international	ADJ
ijtc-277	45	38	journal	journal	NOUN
ijtc-277	45	39	of	of	ADP
ijtc-277	45	40	tax	tax	PROPN
ijtc-277	45	41	&	&	CCONJ
ijtc-277	45	42	accounting	accounting	PROPN
ijtc-277	45	43	volume	volume	NOUN
ijtc-277	45	44	2	2	NUM
ijtc-277	45	45	number	number	NOUN
ijtc-277	45	46	3	3	NUM
ijtc-277	45	47	,	,	PUNCT
ijtc-277	45	48	july	july	PROPN
ijtc-277	45	49	2021	2021	NUM
ijtc-277	45	50	financial	financial	ADJ
ijtc-277	45	51	performance	performance	NOUN
ijtc-277	45	52	because	because	SCONJ
ijtc-277	45	53	it	it	PRON
ijtc-277	45	54	has	have	VERB
ijtc-277	45	55	an	an	DET
ijtc-277	45	56	impact	impact	NOUN
ijtc-277	45	57	on	on	ADP
ijtc-277	45	58	increasing	increase	VERB
ijtc-277	45	59	capital	capital	NOUN
ijtc-277	45	60	expenditures	expenditure	NOUN
ijtc-277	45	61	,	,	PUNCT
ijtc-277	45	62	so	so	SCONJ
ijtc-277	45	63	they	they	PRON
ijtc-277	45	64	must	must	AUX
ijtc-277	45	65	get	get	VERB
ijtc-277	45	66	adequate	adequate	ADJ
ijtc-277	45	67	priority	priority	NOUN
ijtc-277	45	68	.	.	PUNCT
ijtc-277	46	1	capital	capital	NOUN
ijtc-277	46	2	expenditures	expenditure	NOUN
ijtc-277	46	3	made	make	VERB
ijtc-277	46	4	by	by	ADP
ijtc-277	46	5	local	local	ADJ
ijtc-277	46	6	governments	government	NOUN
ijtc-277	46	7	are	be	AUX
ijtc-277	46	8	also	also	ADV
ijtc-277	46	9	used	use	VERB
ijtc-277	46	10	,	,	PUNCT
ijtc-277	46	11	among	among	ADP
ijtc-277	46	12	others	other	NOUN
ijtc-277	46	13	,	,	PUNCT
ijtc-277	46	14	for	for	ADP
ijtc-277	46	15	the	the	DET
ijtc-277	46	16	development	development	NOUN
ijtc-277	46	17	and	and	CCONJ
ijtc-277	46	18	improvement	improvement	NOUN
ijtc-277	46	19	of	of	ADP
ijtc-277	46	20	infrastructure	infrastructure	NOUN
ijtc-277	46	21	in	in	ADP
ijtc-277	46	22	the	the	DET
ijtc-277	46	23	education	education	NOUN
ijtc-277	46	24	,	,	PUNCT
ijtc-277	46	25	health	health	NOUN
ijtc-277	46	26	,	,	PUNCT
ijtc-277	46	27	and	and	CCONJ
ijtc-277	46	28	transportation	transportation	NOUN
ijtc-277	46	29	sectors	sector	NOUN
ijtc-277	46	30	so	so	SCONJ
ijtc-277	46	31	that	that	SCONJ
ijtc-277	46	32	the	the	DET
ijtc-277	46	33	community	community	NOUN
ijtc-277	46	34	can	can	AUX
ijtc-277	46	35	also	also	ADV
ijtc-277	46	36	enjoy	enjoy	VERB
ijtc-277	46	37	the	the	DET
ijtc-277	46	38	benefits	benefit	NOUN
ijtc-277	46	39	of	of	ADP
ijtc-277	46	40	regional	regional	ADJ
ijtc-277	46	41	development	development	NOUN
ijtc-277	46	42	.	.	PUNCT
ijtc-277	47	1	the	the	DET
ijtc-277	47	2	availability	availability	NOUN
ijtc-277	47	3	of	of	ADP
ijtc-277	47	4	good	good	ADJ
ijtc-277	47	5	infrastructure	infrastructure	NOUN
ijtc-277	47	6	is	be	AUX
ijtc-277	47	7	expected	expect	VERB
ijtc-277	47	8	to	to	PART
ijtc-277	47	9	create	create	VERB
ijtc-277	47	10	efficiency	efficiency	NOUN
ijtc-277	47	11	and	and	CCONJ
ijtc-277	47	12	effectiveness	effectiveness	NOUN
ijtc-277	47	13	in	in	ADP
ijtc-277	47	14	these	these	DET
ijtc-277	47	15	various	various	ADJ
ijtc-277	47	16	sectors	sector	NOUN
ijtc-277	47	17	.	.	PUNCT
ijtc-277	48	1	the	the	DET
ijtc-277	48	2	productivity	productivity	NOUN
ijtc-277	48	3	of	of	ADP
ijtc-277	48	4	the	the	DET
ijtc-277	48	5	community	community	NOUN
ijtc-277	48	6	is	be	AUX
ijtc-277	48	7	getting	get	VERB
ijtc-277	48	8	higher	high	ADJ
ijtc-277	48	9	and	and	CCONJ
ijtc-277	48	10	in	in	ADP
ijtc-277	48	11	the	the	DET
ijtc-277	48	12	end	end	NOUN
ijtc-277	48	13	,	,	PUNCT
ijtc-277	48	14	there	there	PRON
ijtc-277	48	15	is	be	VERB
ijtc-277	48	16	an	an	DET
ijtc-277	48	17	increase	increase	NOUN
ijtc-277	48	18	in	in	ADP
ijtc-277	48	19	economic	economic	ADJ
ijtc-277	48	20	growth	growth	NOUN
ijtc-277	48	21	in	in	ADP
ijtc-277	48	22	the	the	DET
ijtc-277	48	23	area	area	NOUN
ijtc-277	48	24	(	(	PUNCT
ijtc-277	48	25	akbar	akbar	NOUN
ijtc-277	48	26	&	&	CCONJ
ijtc-277	48	27	mar'aini	mar'aini	NOUN
ijtc-277	48	28	,	,	PUNCT
ijtc-277	48	29	2020	2020	NUM
ijtc-277	48	30	)	)	PUNCT
ijtc-277	48	31	.	.	PUNCT
ijtc-277	49	1	the	the	DET
ijtc-277	49	2	increase	increase	NOUN
ijtc-277	49	3	in	in	ADP
ijtc-277	49	4	the	the	DET
ijtc-277	49	5	share	share	NOUN
ijtc-277	49	6	of	of	ADP
ijtc-277	49	7	personnel	personnel	NOUN
ijtc-277	49	8	expenditures	expenditure	NOUN
ijtc-277	49	9	in	in	ADP
ijtc-277	49	10	the	the	DET
ijtc-277	49	11	regional	regional	ADJ
ijtc-277	49	12	revenue	revenue	NOUN
ijtc-277	49	13	and	and	CCONJ
ijtc-277	49	14	expenditure	expenditure	NOUN
ijtc-277	49	15	budget	budget	NOUN
ijtc-277	49	16	is	be	AUX
ijtc-277	49	17	closely	closely	ADV
ijtc-277	49	18	related	relate	VERB
ijtc-277	49	19	to	to	ADP
ijtc-277	49	20	the	the	DET
ijtc-277	49	21	addition	addition	NOUN
ijtc-277	49	22	and	and	CCONJ
ijtc-277	49	23	appointment	appointment	NOUN
ijtc-277	49	24	of	of	ADP
ijtc-277	49	25	new	new	ADJ
ijtc-277	49	26	regional	regional	ADJ
ijtc-277	49	27	civil	civil	ADJ
ijtc-277	49	28	servants	servant	NOUN
ijtc-277	49	29	every	every	DET
ijtc-277	49	30	year	year	NOUN
ijtc-277	49	31	,	,	PUNCT
ijtc-277	49	32	which	which	PRON
ijtc-277	49	33	in	in	ADP
ijtc-277	49	34	many	many	ADJ
ijtc-277	49	35	cases	case	NOUN
ijtc-277	49	36	do	do	AUX
ijtc-277	49	37	not	not	PART
ijtc-277	49	38	match	match	VERB
ijtc-277	49	39	their	their	PRON
ijtc-277	49	40	competence	competence	NOUN
ijtc-277	49	41	and	and	CCONJ
ijtc-277	49	42	needs	need	NOUN
ijtc-277	49	43	.	.	PUNCT
ijtc-277	50	1	unfortunately	unfortunately	ADV
ijtc-277	50	2	,	,	PUNCT
ijtc-277	50	3	part	part	NOUN
ijtc-277	50	4	of	of	ADP
ijtc-277	50	5	the	the	DET
ijtc-277	50	6	capital	capital	NOUN
ijtc-277	50	7	expenditure	expenditure	NOUN
ijtc-277	50	8	was	be	AUX
ijtc-277	50	9	also	also	ADV
ijtc-277	50	10	used	use	VERB
ijtc-277	50	11	for	for	ADP
ijtc-277	50	12	the	the	DET
ijtc-277	50	13	construction	construction	NOUN
ijtc-277	50	14	of	of	ADP
ijtc-277	50	15	official	official	ADJ
ijtc-277	50	16	houses	house	NOUN
ijtc-277	50	17	,	,	PUNCT
ijtc-277	50	18	procurement	procurement	NOUN
ijtc-277	50	19	of	of	ADP
ijtc-277	50	20	official	official	ADJ
ijtc-277	50	21	cars	car	NOUN
ijtc-277	50	22	,	,	PUNCT
ijtc-277	50	23	and	and	CCONJ
ijtc-277	50	24	other	other	ADJ
ijtc-277	50	25	improper	improper	ADJ
ijtc-277	50	26	expenditures	expenditure	NOUN
ijtc-277	50	27	.	.	PUNCT
ijtc-277	51	1	supposedly	supposedly	ADV
ijtc-277	51	2	,	,	PUNCT
ijtc-277	51	3	capital	capital	NOUN
ijtc-277	51	4	expenditures	expenditure	NOUN
ijtc-277	51	5	are	be	AUX
ijtc-277	51	6	used	use	VERB
ijtc-277	51	7	for	for	ADP
ijtc-277	51	8	infrastructure	infrastructure	NOUN
ijtc-277	51	9	development	development	NOUN
ijtc-277	51	10	,	,	PUNCT
ijtc-277	51	11	such	such	ADJ
ijtc-277	51	12	as	as	ADP
ijtc-277	51	13	roads	road	NOUN
ijtc-277	51	14	and	and	CCONJ
ijtc-277	51	15	bridges	bridge	NOUN
ijtc-277	51	16	,	,	PUNCT
ijtc-277	51	17	which	which	PRON
ijtc-277	51	18	need	need	VERB
ijtc-277	51	19	to	to	PART
ijtc-277	51	20	be	be	AUX
ijtc-277	51	21	increased	increase	VERB
ijtc-277	51	22	(	(	PUNCT
ijtc-277	51	23	director	director	NOUN
ijtc-277	51	24	general	general	NOUN
ijtc-277	51	25	of	of	ADP
ijtc-277	51	26	regional	regional	ADJ
ijtc-277	51	27	finance	finance	NOUN
ijtc-277	51	28	,	,	PUNCT
ijtc-277	51	29	ministry	ministry	NOUN
ijtc-277	51	30	of	of	ADP
ijtc-277	51	31	home	home	PROPN
ijtc-277	51	32	affairs	affair	NOUN
ijtc-277	51	33	,	,	PUNCT
ijtc-277	51	34	2013	2013	NUM
ijtc-277	51	35	)	)	PUNCT
ijtc-277	51	36	.	.	PUNCT
ijtc-277	52	1	according	accord	VERB
ijtc-277	52	2	to	to	ADP
ijtc-277	52	3	government	government	NOUN
ijtc-277	52	4	regulation	regulation	NOUN
ijtc-277	52	5	no	no	INTJ
ijtc-277	52	6	.	.	PUNCT
ijtc-277	53	1	71/2010	71/2010	NOUN
ijtc-277	53	2	,	,	PUNCT
ijtc-277	53	3	capital	capital	NOUN
ijtc-277	53	4	expenditure	expenditure	NOUN
ijtc-277	53	5	is	be	AUX
ijtc-277	53	6	expenditure	expenditure	NOUN
ijtc-277	53	7	by	by	ADP
ijtc-277	53	8	local	local	ADJ
ijtc-277	53	9	governments	government	NOUN
ijtc-277	53	10	whose	whose	DET
ijtc-277	53	11	benefits	benefit	NOUN
ijtc-277	53	12	are	be	AUX
ijtc-277	53	13	more	more	ADJ
ijtc-277	53	14	than	than	ADP
ijtc-277	53	15	one	one	NUM
ijtc-277	53	16	fiscal	fiscal	ADJ
ijtc-277	53	17	year	year	NOUN
ijtc-277	53	18	and	and	CCONJ
ijtc-277	53	19	will	will	AUX
ijtc-277	53	20	increase	increase	VERB
ijtc-277	53	21	regional	regional	ADJ
ijtc-277	53	22	assets	asset	NOUN
ijtc-277	53	23	or	or	CCONJ
ijtc-277	53	24	assets	asset	NOUN
ijtc-277	53	25	and	and	CCONJ
ijtc-277	53	26	result	result	VERB
ijtc-277	53	27	in	in	ADP
ijtc-277	53	28	routine	routine	ADJ
ijtc-277	53	29	expenditures	expenditure	NOUN
ijtc-277	53	30	.	.	PUNCT
ijtc-277	54	1	capital	capital	NOUN
ijtc-277	54	2	expenditures	expenditure	NOUN
ijtc-277	54	3	are	be	AUX
ijtc-277	54	4	classified	classify	VERB
ijtc-277	54	5	into	into	ADP
ijtc-277	54	6	two	two	NUM
ijtc-277	54	7	groups	group	NOUN
ijtc-277	54	8	,	,	PUNCT
ijtc-277	54	9	the	the	DET
ijtc-277	54	10	first	first	ADJ
ijtc-277	54	11	group	group	NOUN
ijtc-277	54	12	is	be	AUX
ijtc-277	54	13	public	public	ADJ
ijtc-277	54	14	expenditure	expenditure	NOUN
ijtc-277	54	15	,	,	PUNCT
ijtc-277	54	16	namely	namely	ADV
ijtc-277	54	17	expenditures	expenditure	NOUN
ijtc-277	54	18	whose	whose	DET
ijtc-277	54	19	benefits	benefit	NOUN
ijtc-277	54	20	can	can	AUX
ijtc-277	54	21	be	be	AUX
ijtc-277	54	22	directly	directly	ADV
ijtc-277	54	23	enjoyed	enjoy	VERB
ijtc-277	54	24	by	by	ADP
ijtc-277	54	25	the	the	DET
ijtc-277	54	26	community	community	NOUN
ijtc-277	54	27	,	,	PUNCT
ijtc-277	54	28	such	such	ADJ
ijtc-277	54	29	as	as	ADP
ijtc-277	54	30	building	build	VERB
ijtc-277	54	31	bridges	bridge	NOUN
ijtc-277	54	32	,	,	PUNCT
ijtc-277	54	33	buying	buy	VERB
ijtc-277	54	34	an	an	DET
ijtc-277	54	35	ambulance	ambulance	NOUN
ijtc-277	54	36	for	for	ADP
ijtc-277	54	37	the	the	DET
ijtc-277	54	38	public	public	NOUN
ijtc-277	54	39	,	,	PUNCT
ijtc-277	54	40	and	and	CCONJ
ijtc-277	54	41	others	other	NOUN
ijtc-277	54	42	.	.	PUNCT
ijtc-277	55	1	meanwhile	meanwhile	ADV
ijtc-277	55	2	,	,	PUNCT
ijtc-277	55	3	the	the	DET
ijtc-277	55	4	second	second	ADJ
ijtc-277	55	5	group	group	NOUN
ijtc-277	55	6	is	be	AUX
ijtc-277	55	7	personnel	personnel	NOUN
ijtc-277	55	8	expenditure	expenditure	NOUN
ijtc-277	55	9	,	,	PUNCT
ijtc-277	55	10	which	which	PRON
ijtc-277	55	11	is	be	AUX
ijtc-277	55	12	expenditure	expenditure	NOUN
ijtc-277	55	13	whose	whose	DET
ijtc-277	55	14	benefits	benefit	NOUN
ijtc-277	55	15	are	be	AUX
ijtc-277	55	16	not	not	PART
ijtc-277	55	17	directly	directly	ADV
ijtc-277	55	18	enjoyed	enjoy	VERB
ijtc-277	55	19	by	by	ADP
ijtc-277	55	20	the	the	DET
ijtc-277	55	21	community	community	NOUN
ijtc-277	55	22	but	but	CCONJ
ijtc-277	55	23	can	can	AUX
ijtc-277	55	24	be	be	AUX
ijtc-277	55	25	felt	feel	VERB
ijtc-277	55	26	directly	directly	ADV
ijtc-277	55	27	by	by	ADP
ijtc-277	55	28	the	the	DET
ijtc-277	55	29	apparatus	apparatus	NOUN
ijtc-277	55	30	,	,	PUNCT
ijtc-277	55	31	for	for	ADP
ijtc-277	55	32	example	example	NOUN
ijtc-277	55	33	,	,	PUNCT
ijtc-277	55	34	building	build	VERB
ijtc-277	55	35	council	council	NOUN
ijtc-277	55	36	buildings	building	NOUN
ijtc-277	55	37	,	,	PUNCT
ijtc-277	55	38	purchasing	purchase	VERB
ijtc-277	55	39	official	official	ADJ
ijtc-277	55	40	cars	car	NOUN
ijtc-277	55	41	,	,	PUNCT
ijtc-277	55	42	and	and	CCONJ
ijtc-277	55	43	others	other	NOUN
ijtc-277	55	44	(	(	PUNCT
ijtc-277	55	45	halim	halim	PROPN
ijtc-277	55	46	,	,	PUNCT
ijtc-277	55	47	2013	2013	NUM
ijtc-277	55	48	)	)	PUNCT
ijtc-277	55	49	.	.	PUNCT
ijtc-277	56	1	the	the	DET
ijtc-277	56	2	central	central	ADJ
ijtc-277	56	3	government	government	NOUN
ijtc-277	56	4	(	(	PUNCT
ijtc-277	56	5	on	on	ADP
ijtc-277	56	6	the	the	DET
ijtc-277	56	7	website	website	NOUN
ijtc-277	56	8	of	of	ADP
ijtc-277	56	9	the	the	DET
ijtc-277	56	10	ministry	ministry	PROPN
ijtc-277	56	11	of	of	ADP
ijtc-277	56	12	home	home	PROPN
ijtc-277	56	13	affairs	affair	NOUN
ijtc-277	56	14	http://keuda.kemendagri.go.id/artikel/detail/41-belanja-modal-pemda-harus-capai-30-persen	http://keuda.kemendagri.go.id/artikel/detail/41-belanja-modal-pemda-harus-capai-30-persen	PROPN
ijtc-277	56	15	)	)	PUNCT
ijtc-277	56	16	continues	continue	VERB
ijtc-277	56	17	to	to	PART
ijtc-277	56	18	urge	urge	VERB
ijtc-277	56	19	local	local	ADJ
ijtc-277	56	20	governments	government	NOUN
ijtc-277	56	21	to	to	PART
ijtc-277	56	22	increase	increase	VERB
ijtc-277	56	23	the	the	DET
ijtc-277	56	24	percentage	percentage	NOUN
ijtc-277	56	25	of	of	ADP
ijtc-277	56	26	capital	capital	NOUN
ijtc-277	56	27	expenditures	expenditure	NOUN
ijtc-277	56	28	by	by	ADP
ijtc-277	56	29	30	30	NUM
ijtc-277	56	30	percent	percent	NOUN
ijtc-277	56	31	of	of	ADP
ijtc-277	56	32	the	the	DET
ijtc-277	56	33	total	total	ADJ
ijtc-277	56	34	regional	regional	ADJ
ijtc-277	56	35	revenue	revenue	NOUN
ijtc-277	56	36	and	and	CCONJ
ijtc-277	56	37	expenditure	expenditure	NOUN
ijtc-277	56	38	budget	budget	NOUN
ijtc-277	56	39	,	,	PUNCT
ijtc-277	56	40	moreover	moreover	ADV
ijtc-277	56	41	from	from	ADP
ijtc-277	56	42	the	the	DET
ijtc-277	56	43	total	total	ADJ
ijtc-277	56	44	capital	capital	NOUN
ijtc-277	56	45	expenditure	expenditure	NOUN
ijtc-277	56	46	that	that	PRON
ijtc-277	56	47	has	have	AUX
ijtc-277	56	48	been	be	AUX
ijtc-277	56	49	allocated	allocate	VERB
ijtc-277	56	50	,	,	PUNCT
ijtc-277	56	51	most	most	ADJ
ijtc-277	56	52	of	of	ADP
ijtc-277	56	53	it	it	PRON
ijtc-277	56	54	is	be	AUX
ijtc-277	56	55	spent	spend	VERB
ijtc-277	56	56	on	on	ADP
ijtc-277	56	57	the	the	DET
ijtc-277	56	58	interests	interest	NOUN
ijtc-277	56	59	of	of	ADP
ijtc-277	56	60	regional	regional	ADJ
ijtc-277	56	61	institutions	institution	NOUN
ijtc-277	56	62	or	or	CCONJ
ijtc-277	56	63	work	work	NOUN
ijtc-277	56	64	units	unit	NOUN
ijtc-277	56	65	.	.	PUNCT
ijtc-277	57	1	meanwhile	meanwhile	ADV
ijtc-277	57	2	,	,	PUNCT
ijtc-277	57	3	the	the	DET
ijtc-277	57	4	percentage	percentage	NOUN
ijtc-277	57	5	of	of	ADP
ijtc-277	57	6	capital	capital	NOUN
ijtc-277	57	7	expenditure	expenditure	NOUN
ijtc-277	57	8	towards	towards	ADP
ijtc-277	57	9	total	total	ADJ
ijtc-277	57	10	realized	realize	VERB
ijtc-277	57	11	expenditure	expenditure	NOUN
ijtc-277	57	12	in	in	ADP
ijtc-277	57	13	regencies	regency	NOUN
ijtc-277	57	14	/	/	SYM
ijtc-277	57	15	cities	city	NOUN
ijtc-277	57	16	in	in	ADP
ijtc-277	57	17	riau	riau	PROPN
ijtc-277	57	18	province	province	PROPN
ijtc-277	57	19	was	be	AUX
ijtc-277	57	20	still	still	ADV
ijtc-277	57	21	much	much	ADV
ijtc-277	57	22	below	below	ADP
ijtc-277	57	23	this	this	DET
ijtc-277	57	24	percentage	percentage	NOUN
ijtc-277	57	25	.	.	PUNCT
ijtc-277	58	1	the	the	DET
ijtc-277	58	2	problem	problem	NOUN
ijtc-277	58	3	faced	face	VERB
ijtc-277	58	4	by	by	ADP
ijtc-277	58	5	local	local	ADJ
ijtc-277	58	6	governments	government	NOUN
ijtc-277	58	7	in	in	ADP
ijtc-277	58	8	public	public	ADJ
ijtc-277	58	9	sector	sector	NOUN
ijtc-277	58	10	organizations	organization	NOUN
ijtc-277	58	11	is	be	AUX
ijtc-277	58	12	regarding	regard	VERB
ijtc-277	58	13	budget	budget	NOUN
ijtc-277	58	14	allocation	allocation	NOUN
ijtc-277	58	15	.	.	PUNCT
ijtc-277	59	1	budget	budget	NOUN
ijtc-277	59	2	allocation	allocation	NOUN
ijtc-277	59	3	is	be	AUX
ijtc-277	59	4	the	the	DET
ijtc-277	59	5	number	number	NOUN
ijtc-277	59	6	of	of	ADP
ijtc-277	59	7	funds	fund	NOUN
ijtc-277	59	8	allocated	allocate	VERB
ijtc-277	59	9	for	for	ADP
ijtc-277	59	10	each	each	DET
ijtc-277	59	11	activity	activity	NOUN
ijtc-277	59	12	program	program	NOUN
ijtc-277	59	13	.	.	PUNCT
ijtc-277	60	1	with	with	ADP
ijtc-277	60	2	limited	limited	ADJ
ijtc-277	60	3	resources	resource	NOUN
ijtc-277	60	4	,	,	PUNCT
ijtc-277	60	5	the	the	DET
ijtc-277	60	6	government	government	NOUN
ijtc-277	60	7	must	must	AUX
ijtc-277	60	8	be	be	AUX
ijtc-277	60	9	able	able	ADJ
ijtc-277	60	10	to	to	PART
ijtc-277	60	11	allocate	allocate	VERB
ijtc-277	60	12	the	the	DET
ijtc-277	60	13	revenues	revenue	NOUN
ijtc-277	60	14	obtained	obtain	VERB
ijtc-277	60	15	for	for	ADP
ijtc-277	60	16	productive	productive	ADJ
ijtc-277	60	17	regional	regional	ADJ
ijtc-277	60	18	expenditures	expenditure	NOUN
ijtc-277	60	19	(	(	PUNCT
ijtc-277	60	20	capital	capital	NOUN
ijtc-277	60	21	expenditures	expenditure	NOUN
ijtc-277	60	22	)	)	PUNCT
ijtc-277	60	23	.	.	PUNCT
ijtc-277	61	1	the	the	DET
ijtc-277	61	2	program	program	NOUN
ijtc-277	61	3	to	to	PART
ijtc-277	61	4	increase	increase	VERB
ijtc-277	61	5	capital	capital	NOUN
ijtc-277	61	6	expenditures	expenditure	NOUN
ijtc-277	61	7	will	will	AUX
ijtc-277	61	8	inevitably	inevitably	ADV
ijtc-277	61	9	touch	touch	VERB
ijtc-277	61	10	directly	directly	ADV
ijtc-277	61	11	on	on	ADP
ijtc-277	61	12	increasing	increase	VERB
ijtc-277	61	13	the	the	DET
ijtc-277	61	14	development	development	NOUN
ijtc-277	61	15	of	of	ADP
ijtc-277	61	16	various	various	ADJ
ijtc-277	61	17	infrastructures	infrastructure	NOUN
ijtc-277	61	18	,	,	PUNCT
ijtc-277	61	19	such	such	ADJ
ijtc-277	61	20	as	as	ADP
ijtc-277	61	21	agricultural	agricultural	ADJ
ijtc-277	61	22	facilities	facility	NOUN
ijtc-277	61	23	,	,	PUNCT
ijtc-277	61	24	transportation	transportation	NOUN
ijtc-277	61	25	,	,	PUNCT
ijtc-277	61	26	and	and	CCONJ
ijtc-277	61	27	other	other	ADJ
ijtc-277	61	28	infrastructure	infrastructure	NOUN
ijtc-277	61	29	that	that	PRON
ijtc-277	61	30	directly	directly	ADV
ijtc-277	61	31	support	support	VERB
ijtc-277	61	32	people	people	NOUN
ijtc-277	61	33	's	's	PART
ijtc-277	61	34	productivity	productivity	NOUN
ijtc-277	61	35	and	and	CCONJ
ijtc-277	61	36	welfare	welfare	NOUN
ijtc-277	61	37	.	.	PUNCT
ijtc-277	62	1	this	this	PRON
ijtc-277	62	2	means	mean	VERB
ijtc-277	62	3	that	that	SCONJ
ijtc-277	62	4	in	in	ADP
ijtc-277	62	5	the	the	DET
ijtc-277	62	6	future	future	NOUN
ijtc-277	62	7	,	,	PUNCT
ijtc-277	62	8	all	all	DET
ijtc-277	62	9	spending	spending	NOUN
ijtc-277	62	10	will	will	AUX
ijtc-277	62	11	be	be	AUX
ijtc-277	62	12	oriented	orient	VERB
ijtc-277	62	13	to	to	ADP
ijtc-277	62	14	the	the	DET
ijtc-277	62	15	regions	region	NOUN
ijtc-277	62	16	because	because	SCONJ
ijtc-277	62	17	building	build	VERB
ijtc-277	62	18	the	the	DET
ijtc-277	62	19	nation	nation	NOUN
ijtc-277	62	20	is	be	AUX
ijtc-277	62	21	regional	regional	ADJ
ijtc-277	62	22	development	development	NOUN
ijtc-277	62	23	and	and	CCONJ
ijtc-277	62	24	forming	form	VERB
ijtc-277	62	25	capital	capital	NOUN
ijtc-277	62	26	or	or	CCONJ
ijtc-277	62	27	capital	capital	NOUN
ijtc-277	62	28	that	that	PRON
ijtc-277	62	29	is	be	AUX
ijtc-277	62	30	getting	get	VERB
ijtc-277	62	31	bigger	big	ADJ
ijtc-277	62	32	in	in	ADP
ijtc-277	62	33	the	the	DET
ijtc-277	62	34	regions	region	NOUN
ijtc-277	62	35	.	.	PUNCT
ijtc-277	63	1	there	there	PRON
ijtc-277	63	2	is	be	VERB
ijtc-277	63	3	no	no	DET
ijtc-277	63	4	doubt	doubt	NOUN
ijtc-277	63	5	that	that	SCONJ
ijtc-277	63	6	infrastructure	infrastructure	NOUN
ijtc-277	63	7	plays	play	VERB
ijtc-277	63	8	an	an	DET
ijtc-277	63	9	important	important	ADJ
ijtc-277	63	10	role	role	NOUN
ijtc-277	63	11	as	as	ADP
ijtc-277	63	12	one	one	NUM
ijtc-277	63	13	of	of	ADP
ijtc-277	63	14	the	the	DET
ijtc-277	63	15	driving	drive	VERB
ijtc-277	63	16	forces	force	NOUN
ijtc-277	63	17	for	for	ADP
ijtc-277	63	18	economic	economic	ADJ
ijtc-277	63	19	growth	growth	NOUN
ijtc-277	63	20	and	and	CCONJ
ijtc-277	63	21	the	the	DET
ijtc-277	63	22	development	development	NOUN
ijtc-277	63	23	of	of	ADP
ijtc-277	63	24	this	this	DET
ijtc-277	63	25	sector	sector	NOUN
ijtc-277	63	26	becomes	become	VERB
ijtc-277	63	27	the	the	DET
ijtc-277	63	28	foundation	foundation	NOUN
ijtc-277	63	29	for	for	ADP
ijtc-277	63	30	further	further	ADJ
ijtc-277	63	31	economic	economic	ADJ
ijtc-277	63	32	development	development	NOUN
ijtc-277	63	33	.	.	PUNCT
ijtc-277	64	1	the	the	DET
ijtc-277	64	2	existence	existence	NOUN
ijtc-277	64	3	of	of	ADP
ijtc-277	64	4	adequate	adequate	ADJ
ijtc-277	64	5	infrastructure	infrastructure	NOUN
ijtc-277	64	6	is	be	AUX
ijtc-277	64	7	needed	need	VERB
ijtc-277	64	8	to	to	PART
ijtc-277	64	9	sustain	sustain	VERB
ijtc-277	64	10	a	a	DET
ijtc-277	64	11	higher	high	ADJ
ijtc-277	64	12	,	,	PUNCT
ijtc-277	64	13	the	the	DET
ijtc-277	64	14	role	role	NOUN
ijtc-277	64	15	of	of	ADP
ijtc-277	64	16	good	good	ADJ
ijtc-277	64	17	governance	governance	NOUN
ijtc-277	64	18	in	in	ADP
ijtc-277	64	19	economic	economic	ADJ
ijtc-277	64	20	growth	growth	NOUN
ijtc-277	64	21	:	:	PUNCT
ijtc-277	64	22	mediated	mediate	VERB
ijtc-277	64	23	by	by	ADP
ijtc-277	64	24	regional	regional	ADJ
ijtc-277	64	25	financial	financial	ADJ
ijtc-277	64	26	performance	performance	NOUN
ijtc-277	64	27	and	and	CCONJ
ijtc-277	64	28	capital	capital	NOUN
ijtc-277	64	29	expenditure	expenditure	NOUN
ijtc-277	64	30	allocation	allocation	NOUN
ijtc-277	64	31	y	y	PROPN
ijtc-277	64	32	rahmat	rahmat	NOUN
ijtc-277	64	33	akbar	akbar	NOUN
ijtc-277	64	34	,	,	PUNCT
ijtc-277	64	35	maraini	maraini	PROPN
ijtc-277	64	36	197	197	NUM
ijtc-277	64	37	|	|	NOUN
ijtc-277	64	38	ilomata	ilomata	PROPN
ijtc-277	64	39	international	international	ADJ
ijtc-277	64	40	journal	journal	NOUN
ijtc-277	64	41	of	of	ADP
ijtc-277	64	42	tax	tax	PROPN
ijtc-277	64	43	&	&	CCONJ
ijtc-277	64	44	accounting	accounting	PROPN
ijtc-277	64	45	volume	volume	NOUN
ijtc-277	64	46	2	2	NUM
ijtc-277	64	47	number	number	NOUN
ijtc-277	64	48	3	3	NUM
ijtc-277	64	49	,	,	PUNCT
ijtc-277	64	50	july	july	PROPN
ijtc-277	64	51	2021	2021	NUM
ijtc-277	64	52	more	more	ADV
ijtc-277	64	53	equitable	equitable	ADJ
ijtc-277	64	54	,	,	PUNCT
ijtc-277	64	55	and	and	CCONJ
ijtc-277	64	56	more	more	ADV
ijtc-277	64	57	prosperous	prosperous	ADJ
ijtc-277	64	58	economic	economic	ADJ
ijtc-277	64	59	growth	growth	NOUN
ijtc-277	64	60	for	for	ADP
ijtc-277	64	61	the	the	DET
ijtc-277	64	62	community	community	NOUN
ijtc-277	64	63	.	.	PUNCT
ijtc-277	65	1	the	the	DET
ijtc-277	65	2	limitations	limitation	NOUN
ijtc-277	65	3	of	of	ADP
ijtc-277	65	4	infrastructure	infrastructure	NOUN
ijtc-277	65	5	development	development	NOUN
ijtc-277	65	6	have	have	AUX
ijtc-277	65	7	slowed	slow	VERB
ijtc-277	65	8	the	the	DET
ijtc-277	65	9	rate	rate	NOUN
ijtc-277	65	10	of	of	ADP
ijtc-277	65	11	investment	investment	NOUN
ijtc-277	65	12	in	in	ADP
ijtc-277	65	13	the	the	DET
ijtc-277	65	14	country	country	NOUN
ijtc-277	65	15	in	in	ADP
ijtc-277	65	16	recent	recent	ADJ
ijtc-277	65	17	years	year	NOUN
ijtc-277	65	18	.	.	PUNCT
ijtc-277	66	1	on	on	ADP
ijtc-277	66	2	the	the	DET
ijtc-277	66	3	other	other	ADJ
ijtc-277	66	4	hand	hand	NOUN
ijtc-277	66	5	,	,	PUNCT
ijtc-277	66	6	it	it	PRON
ijtc-277	66	7	must	must	AUX
ijtc-277	66	8	be	be	AUX
ijtc-277	66	9	admitted	admit	VERB
ijtc-277	66	10	that	that	SCONJ
ijtc-277	66	11	infrastructure	infrastructure	NOUN
ijtc-277	66	12	in	in	ADP
ijtc-277	66	13	indonesia	indonesia	PROPN
ijtc-277	66	14	is	be	AUX
ijtc-277	66	15	still	still	ADV
ijtc-277	66	16	unable	unable	ADJ
ijtc-277	66	17	to	to	PART
ijtc-277	66	18	increase	increase	VERB
ijtc-277	66	19	the	the	DET
ijtc-277	66	20	competitiveness	competitiveness	NOUN
ijtc-277	66	21	of	of	ADP
ijtc-277	66	22	the	the	DET
ijtc-277	66	23	real	real	ADJ
ijtc-277	66	24	sector	sector	NOUN
ijtc-277	66	25	.	.	PUNCT
ijtc-277	67	1	because	because	SCONJ
ijtc-277	67	2	the	the	DET
ijtc-277	67	3	budget	budget	NOUN
ijtc-277	67	4	for	for	ADP
ijtc-277	67	5	infrastructure	infrastructure	NOUN
ijtc-277	67	6	,	,	PUNCT
ijtc-277	67	7	agriculture	agriculture	NOUN
ijtc-277	67	8	,	,	PUNCT
ijtc-277	67	9	health	health	NOUN
ijtc-277	67	10	,	,	PUNCT
ijtc-277	67	11	and	and	CCONJ
ijtc-277	67	12	transportation	transportation	NOUN
ijtc-277	67	13	will	will	AUX
ijtc-277	67	14	be	be	AUX
ijtc-277	67	15	doubled	double	VERB
ijtc-277	67	16	,	,	PUNCT
ijtc-277	67	17	operational	operational	ADJ
ijtc-277	67	18	costs	cost	NOUN
ijtc-277	67	19	,	,	PUNCT
ijtc-277	67	20	official	official	ADJ
ijtc-277	67	21	travel	travel	NOUN
ijtc-277	67	22	,	,	PUNCT
ijtc-277	67	23	or	or	CCONJ
ijtc-277	67	24	unproductive	unproductive	ADJ
ijtc-277	67	25	capital	capital	NOUN
ijtc-277	67	26	expenditures	expenditure	NOUN
ijtc-277	67	27	must	must	AUX
ijtc-277	67	28	be	be	AUX
ijtc-277	67	29	reduced	reduce	VERB
ijtc-277	67	30	.	.	PUNCT
ijtc-277	68	1	the	the	DET
ijtc-277	68	2	demand	demand	NOUN
ijtc-277	68	3	for	for	ADP
ijtc-277	68	4	changing	change	VERB
ijtc-277	68	5	the	the	DET
ijtc-277	68	6	spending	spending	NOUN
ijtc-277	68	7	structure	structure	NOUN
ijtc-277	68	8	is	be	AUX
ijtc-277	68	9	strong	strong	ADJ
ijtc-277	68	10	,	,	PUNCT
ijtc-277	68	11	especially	especially	ADV
ijtc-277	68	12	in	in	ADP
ijtc-277	68	13	regions	region	NOUN
ijtc-277	68	14	experiencing	experience	VERB
ijtc-277	68	15	low	low	ADJ
ijtc-277	68	16	fiscal	fiscal	ADJ
ijtc-277	68	17	capacity	capacity	NOUN
ijtc-277	68	18	.	.	PUNCT
ijtc-277	69	1	this	this	DET
ijtc-277	69	2	development	development	NOUN
ijtc-277	69	3	budget	budget	NOUN
ijtc-277	69	4	allocation	allocation	NOUN
ijtc-277	69	5	strategy	strategy	NOUN
ijtc-277	69	6	is	be	AUX
ijtc-277	69	7	in	in	ADP
ijtc-277	69	8	turn	turn	NOUN
ijtc-277	69	9	capable	capable	ADJ
ijtc-277	69	10	of	of	ADP
ijtc-277	69	11	encouraging	encourage	VERB
ijtc-277	69	12	and	and	CCONJ
ijtc-277	69	13	accelerating	accelerate	VERB
ijtc-277	69	14	national	national	ADJ
ijtc-277	69	15	economic	economic	ADJ
ijtc-277	69	16	development	development	NOUN
ijtc-277	69	17	,	,	PUNCT
ijtc-277	69	18	as	as	ADV
ijtc-277	69	19	well	well	ADV
ijtc-277	69	20	as	as	ADP
ijtc-277	69	21	being	be	AUX
ijtc-277	69	22	a	a	DET
ijtc-277	69	23	tool	tool	NOUN
ijtc-277	69	24	to	to	PART
ijtc-277	69	25	reduce	reduce	VERB
ijtc-277	69	26	regional	regional	ADJ
ijtc-277	69	27	disparities	disparity	NOUN
ijtc-277	69	28	.	.	PUNCT
ijtc-277	70	1	furthermore	furthermore	ADV
ijtc-277	70	2	,	,	PUNCT
ijtc-277	70	3	the	the	DET
ijtc-277	70	4	planned	plan	VERB
ijtc-277	70	5	and	and	CCONJ
ijtc-277	70	6	more	more	ADV
ijtc-277	70	7	pro	pro	ADJ
ijtc-277	70	8	-	-	ADJ
ijtc-277	70	9	public	public	ADJ
ijtc-277	70	10	budget	budget	NOUN
ijtc-277	70	11	allocation	allocation	NOUN
ijtc-277	70	12	for	for	ADP
ijtc-277	70	13	development	development	NOUN
ijtc-277	70	14	is	be	AUX
ijtc-277	70	15	expected	expect	VERB
ijtc-277	70	16	to	to	PART
ijtc-277	70	17	mediate	mediate	VERB
ijtc-277	70	18	and	and	CCONJ
ijtc-277	70	19	bridge	bridge	VERB
ijtc-277	70	20	the	the	DET
ijtc-277	70	21	realization	realization	NOUN
ijtc-277	70	22	of	of	ADP
ijtc-277	70	23	public	public	ADJ
ijtc-277	70	24	welfare	welfare	NOUN
ijtc-277	70	25	and	and	CCONJ
ijtc-277	70	26	optimal	optimal	ADJ
ijtc-277	70	27	economic	economic	ADJ
ijtc-277	70	28	growth	growth	NOUN
ijtc-277	70	29	with	with	ADP
ijtc-277	70	30	the	the	DET
ijtc-277	70	31	availability	availability	NOUN
ijtc-277	70	32	of	of	ADP
ijtc-277	70	33	funds	fund	NOUN
ijtc-277	70	34	in	in	ADP
ijtc-277	70	35	the	the	DET
ijtc-277	70	36	form	form	NOUN
ijtc-277	70	37	of	of	ADP
ijtc-277	70	38	regional	regional	ADJ
ijtc-277	70	39	income	income	NOUN
ijtc-277	70	40	as	as	ADP
ijtc-277	70	41	a	a	DET
ijtc-277	70	42	source	source	NOUN
ijtc-277	70	43	of	of	ADP
ijtc-277	70	44	financing	financing	NOUN
ijtc-277	70	45	.	.	PUNCT
ijtc-277	71	1	realizing	realize	VERB
ijtc-277	71	2	economic	economic	ADJ
ijtc-277	71	3	growth	growth	NOUN
ijtc-277	71	4	requires	require	VERB
ijtc-277	71	5	fixed	fix	VERB
ijtc-277	71	6	assets	asset	NOUN
ijtc-277	71	7	such	such	ADJ
ijtc-277	71	8	as	as	ADP
ijtc-277	71	9	infrastructure	infrastructure	NOUN
ijtc-277	71	10	and	and	CCONJ
ijtc-277	71	11	infrastructure	infrastructure	NOUN
ijtc-277	71	12	that	that	PRON
ijtc-277	71	13	can	can	AUX
ijtc-277	71	14	support	support	VERB
ijtc-277	71	15	economic	economic	ADJ
ijtc-277	71	16	activity	activity	NOUN
ijtc-277	71	17	.	.	PUNCT
ijtc-277	72	1	in	in	ADP
ijtc-277	72	2	regional	regional	ADJ
ijtc-277	72	3	government	government	NOUN
ijtc-277	72	4	,	,	PUNCT
ijtc-277	72	5	additional	additional	ADJ
ijtc-277	72	6	fixed	fix	VERB
ijtc-277	72	7	assets	asset	NOUN
ijtc-277	72	8	are	be	AUX
ijtc-277	72	9	carried	carry	VERB
ijtc-277	72	10	out	out	ADP
ijtc-277	72	11	through	through	ADP
ijtc-277	72	12	the	the	DET
ijtc-277	72	13	allocation	allocation	NOUN
ijtc-277	72	14	of	of	ADP
ijtc-277	72	15	capital	capital	NOUN
ijtc-277	72	16	expenditures	expenditure	NOUN
ijtc-277	72	17	.	.	PUNCT
ijtc-277	73	1	with	with	ADP
ijtc-277	73	2	the	the	DET
ijtc-277	73	3	increased	increase	VERB
ijtc-277	73	4	allocation	allocation	NOUN
ijtc-277	73	5	of	of	ADP
ijtc-277	73	6	capital	capital	NOUN
ijtc-277	73	7	expenditures	expenditure	NOUN
ijtc-277	73	8	,	,	PUNCT
ijtc-277	73	9	it	it	PRON
ijtc-277	73	10	is	be	AUX
ijtc-277	73	11	hoped	hope	VERB
ijtc-277	73	12	that	that	SCONJ
ijtc-277	73	13	economic	economic	ADJ
ijtc-277	73	14	growth	growth	NOUN
ijtc-277	73	15	will	will	AUX
ijtc-277	73	16	also	also	ADV
ijtc-277	73	17	increase	increase	VERB
ijtc-277	73	18	.	.	PUNCT
ijtc-277	74	1	the	the	DET
ijtc-277	74	2	allocation	allocation	NOUN
ijtc-277	74	3	of	of	ADP
ijtc-277	74	4	capital	capital	NOUN
ijtc-277	74	5	expenditures	expenditure	NOUN
ijtc-277	74	6	is	be	AUX
ijtc-277	74	7	of	of	ADP
ijtc-277	74	8	course	course	NOUN
ijtc-277	74	9	inseparable	inseparable	ADJ
ijtc-277	74	10	from	from	ADP
ijtc-277	74	11	the	the	DET
ijtc-277	74	12	financial	financial	ADJ
ijtc-277	74	13	management	management	NOUN
ijtc-277	74	14	carried	carry	VERB
ijtc-277	74	15	out	out	ADP
ijtc-277	74	16	by	by	ADP
ijtc-277	74	17	local	local	ADJ
ijtc-277	74	18	governments	government	NOUN
ijtc-277	74	19	.	.	PUNCT
ijtc-277	75	1	based	base	VERB
ijtc-277	75	2	on	on	ADP
ijtc-277	75	3	research	research	NOUN
ijtc-277	75	4	conducted	conduct	VERB
ijtc-277	75	5	by	by	ADP
ijtc-277	75	6	(	(	PUNCT
ijtc-277	75	7	horota	horota	NOUN
ijtc-277	75	8	,	,	PUNCT
ijtc-277	75	9	riani	riani	NOUN
ijtc-277	75	10	,	,	PUNCT
ijtc-277	75	11	&	&	CCONJ
ijtc-277	75	12	marbun	marbun	PROPN
ijtc-277	75	13	,	,	PUNCT
ijtc-277	75	14	2017	2017	NUM
ijtc-277	75	15	)	)	PUNCT
ijtc-277	75	16	stated	state	VERB
ijtc-277	75	17	that	that	SCONJ
ijtc-277	75	18	the	the	DET
ijtc-277	75	19	income	income	NOUN
ijtc-277	75	20	of	of	ADP
ijtc-277	75	21	each	each	DET
ijtc-277	75	22	region	region	NOUN
ijtc-277	75	23	is	be	AUX
ijtc-277	75	24	only	only	ADV
ijtc-277	75	25	able	able	ADJ
ijtc-277	75	26	to	to	PART
ijtc-277	75	27	cover	cover	VERB
ijtc-277	75	28	routine	routine	ADJ
ijtc-277	75	29	expenditures	expenditure	NOUN
ijtc-277	75	30	,	,	PUNCT
ijtc-277	75	31	and	and	CCONJ
ijtc-277	75	32	to	to	PART
ijtc-277	75	33	cover	cover	VERB
ijtc-277	75	34	other	other	ADJ
ijtc-277	75	35	expenses	expense	NOUN
ijtc-277	75	36	each	each	DET
ijtc-277	75	37	region	region	NOUN
ijtc-277	75	38	still	still	ADV
ijtc-277	75	39	expects	expect	VERB
ijtc-277	75	40	transfers	transfer	NOUN
ijtc-277	75	41	from	from	ADP
ijtc-277	75	42	a	a	DET
ijtc-277	75	43	higher	high	ADJ
ijtc-277	75	44	-	-	PUNCT
ijtc-277	75	45	level	level	NOUN
ijtc-277	75	46	government	government	NOUN
ijtc-277	75	47	.	.	PUNCT
ijtc-277	76	1	in	in	ADP
ijtc-277	76	2	other	other	ADJ
ijtc-277	76	3	words	word	NOUN
ijtc-277	76	4	,	,	PUNCT
ijtc-277	76	5	each	each	DET
ijtc-277	76	6	region	region	NOUN
ijtc-277	76	7	is	be	AUX
ijtc-277	76	8	still	still	ADV
ijtc-277	76	9	dependent	dependent	ADJ
ijtc-277	76	10	on	on	ADP
ijtc-277	76	11	the	the	DET
ijtc-277	76	12	central	central	ADJ
ijtc-277	76	13	government	government	NOUN
ijtc-277	76	14	.	.	PUNCT
ijtc-277	77	1	when	when	SCONJ
ijtc-277	77	2	viewed	view	VERB
ijtc-277	77	3	from	from	ADP
ijtc-277	77	4	the	the	DET
ijtc-277	77	5	revenue	revenue	NOUN
ijtc-277	77	6	realization	realization	NOUN
ijtc-277	77	7	of	of	ADP
ijtc-277	77	8	the	the	DET
ijtc-277	77	9	riau	riau	PROPN
ijtc-277	77	10	provincial	provincial	ADJ
ijtc-277	77	11	government	government	NOUN
ijtc-277	77	12	compared	compare	VERB
ijtc-277	77	13	to	to	ADP
ijtc-277	77	14	the	the	DET
ijtc-277	77	15	regional	regional	ADJ
ijtc-277	77	16	routine	routine	ADJ
ijtc-277	77	17	expenditure	expenditure	NOUN
ijtc-277	77	18	from	from	ADP
ijtc-277	77	19	operating	operate	VERB
ijtc-277	77	20	expenditures	expenditure	NOUN
ijtc-277	77	21	for	for	ADP
ijtc-277	77	22	the	the	DET
ijtc-277	77	23	last	last	ADJ
ijtc-277	77	24	five	five	NUM
ijtc-277	77	25	years	year	NOUN
ijtc-277	77	26	,	,	PUNCT
ijtc-277	77	27	it	it	PRON
ijtc-277	77	28	has	have	AUX
ijtc-277	77	29	experienced	experience	VERB
ijtc-277	77	30	a	a	DET
ijtc-277	77	31	fairly	fairly	ADV
ijtc-277	77	32	large	large	ADJ
ijtc-277	77	33	difference	difference	NOUN
ijtc-277	77	34	each	each	DET
ijtc-277	77	35	year	year	NOUN
ijtc-277	77	36	.	.	PUNCT
ijtc-277	78	1	this	this	PRON
ijtc-277	78	2	means	mean	VERB
ijtc-277	78	3	that	that	SCONJ
ijtc-277	78	4	local	local	ADJ
ijtc-277	78	5	revenues	revenue	NOUN
ijtc-277	78	6	are	be	AUX
ijtc-277	78	7	not	not	PART
ijtc-277	78	8	able	able	ADJ
ijtc-277	78	9	to	to	PART
ijtc-277	78	10	cover	cover	VERB
ijtc-277	78	11	routine	routine	ADJ
ijtc-277	78	12	expenses	expense	NOUN
ijtc-277	78	13	.	.	PUNCT
ijtc-277	79	1	like	like	ADP
ijtc-277	79	2	development	development	NOUN
ijtc-277	79	3	spending	spending	NOUN
ijtc-277	79	4	,	,	PUNCT
ijtc-277	79	5	regional	regional	ADJ
ijtc-277	79	6	governments	government	NOUN
ijtc-277	79	7	undertake	undertake	VERB
ijtc-277	79	8	capital	capital	NOUN
ijtc-277	79	9	expenditures	expenditure	NOUN
ijtc-277	79	10	to	to	PART
ijtc-277	79	11	procure	procure	VERB
ijtc-277	79	12	regional	regional	ADJ
ijtc-277	79	13	assets	asset	NOUN
ijtc-277	79	14	as	as	ADP
ijtc-277	79	15	investment	investment	NOUN
ijtc-277	79	16	,	,	PUNCT
ijtc-277	79	17	to	to	PART
ijtc-277	79	18	finance	finance	VERB
ijtc-277	79	19	the	the	DET
ijtc-277	79	20	implementation	implementation	NOUN
ijtc-277	79	21	of	of	ADP
ijtc-277	79	22	regional	regional	ADJ
ijtc-277	79	23	autonomy	autonomy	NOUN
ijtc-277	79	24	which	which	PRON
ijtc-277	79	25	ultimately	ultimately	ADV
ijtc-277	79	26	aims	aim	VERB
ijtc-277	79	27	to	to	PART
ijtc-277	79	28	increase	increase	VERB
ijtc-277	79	29	regional	regional	ADJ
ijtc-277	79	30	economic	economic	ADJ
ijtc-277	79	31	productivity	productivity	NOUN
ijtc-277	79	32	.	.	PUNCT
ijtc-277	80	1	the	the	DET
ijtc-277	80	2	more	more	ADJ
ijtc-277	80	3	capital	capital	NOUN
ijtc-277	80	4	expenditure	expenditure	NOUN
ijtc-277	80	5	,	,	PUNCT
ijtc-277	80	6	the	the	PRON
ijtc-277	80	7	higher	high	ADJ
ijtc-277	80	8	the	the	DET
ijtc-277	80	9	economic	economic	ADJ
ijtc-277	80	10	productivity	productivity	NOUN
ijtc-277	80	11	because	because	SCONJ
ijtc-277	80	12	capital	capital	NOUN
ijtc-277	80	13	expenditure	expenditure	NOUN
ijtc-277	80	14	in	in	ADP
ijtc-277	80	15	the	the	DET
ijtc-277	80	16	form	form	NOUN
ijtc-277	80	17	of	of	ADP
ijtc-277	80	18	infrastructure	infrastructure	NOUN
ijtc-277	80	19	has	have	VERB
ijtc-277	80	20	an	an	DET
ijtc-277	80	21	impact	impact	NOUN
ijtc-277	80	22	on	on	ADP
ijtc-277	80	23	economic	economic	ADJ
ijtc-277	80	24	growth	growth	NOUN
ijtc-277	80	25	and	and	CCONJ
ijtc-277	80	26	job	job	NOUN
ijtc-277	80	27	creation	creation	NOUN
ijtc-277	80	28	.	.	PUNCT
ijtc-277	81	1	the	the	DET
ijtc-277	81	2	allocation	allocation	NOUN
ijtc-277	81	3	of	of	ADP
ijtc-277	81	4	capital	capital	NOUN
ijtc-277	81	5	expenditures	expenditure	NOUN
ijtc-277	81	6	to	to	ADP
ijtc-277	81	7	local	local	ADJ
ijtc-277	81	8	governments	government	NOUN
ijtc-277	81	9	is	be	AUX
ijtc-277	81	10	also	also	ADV
ijtc-277	81	11	influenced	influence	VERB
ijtc-277	81	12	by	by	ADP
ijtc-277	81	13	whether	whether	SCONJ
ijtc-277	81	14	the	the	DET
ijtc-277	81	15	regional	regional	ADJ
ijtc-277	81	16	financial	financial	ADJ
ijtc-277	81	17	performance	performance	NOUN
ijtc-277	81	18	is	be	AUX
ijtc-277	81	19	good	good	ADJ
ijtc-277	81	20	or	or	CCONJ
ijtc-277	81	21	not	not	PART
ijtc-277	81	22	.	.	PUNCT
ijtc-277	82	1	thus	thus	ADV
ijtc-277	82	2	there	there	PRON
ijtc-277	82	3	is	be	VERB
ijtc-277	82	4	a	a	DET
ijtc-277	82	5	link	link	NOUN
ijtc-277	82	6	between	between	ADP
ijtc-277	82	7	regional	regional	ADJ
ijtc-277	82	8	economic	economic	ADJ
ijtc-277	82	9	growth	growth	NOUN
ijtc-277	82	10	and	and	CCONJ
ijtc-277	82	11	the	the	DET
ijtc-277	82	12	allocation	allocation	NOUN
ijtc-277	82	13	of	of	ADP
ijtc-277	82	14	capital	capital	NOUN
ijtc-277	82	15	expenditures	expenditure	NOUN
ijtc-277	82	16	and	and	CCONJ
ijtc-277	82	17	financial	financial	ADJ
ijtc-277	82	18	performance	performance	NOUN
ijtc-277	82	19	.	.	PUNCT
ijtc-277	83	1	the	the	DET
ijtc-277	83	2	financial	financial	ADJ
ijtc-277	83	3	performance	performance	NOUN
ijtc-277	83	4	simultaneously	simultaneously	ADV
ijtc-277	83	5	has	have	VERB
ijtc-277	83	6	a	a	DET
ijtc-277	83	7	significant	significant	ADJ
ijtc-277	83	8	effect	effect	NOUN
ijtc-277	83	9	on	on	ADP
ijtc-277	83	10	the	the	DET
ijtc-277	83	11	allocation	allocation	NOUN
ijtc-277	83	12	of	of	ADP
ijtc-277	83	13	capital	capital	NOUN
ijtc-277	83	14	expenditures	expenditure	NOUN
ijtc-277	83	15	.	.	PUNCT
ijtc-277	84	1	although	although	SCONJ
ijtc-277	84	2	partially	partially	ADV
ijtc-277	84	3	the	the	DET
ijtc-277	84	4	ratio	ratio	NOUN
ijtc-277	84	5	of	of	ADP
ijtc-277	84	6	financial	financial	ADJ
ijtc-277	84	7	dependence	dependence	NOUN
ijtc-277	84	8	,	,	PUNCT
ijtc-277	84	9	independence	independence	NOUN
ijtc-277	84	10	,	,	PUNCT
ijtc-277	84	11	and	and	CCONJ
ijtc-277	84	12	the	the	DET
ijtc-277	84	13	degree	degree	NOUN
ijtc-277	84	14	of	of	ADP
ijtc-277	84	15	contribution	contribution	NOUN
ijtc-277	84	16	of	of	ADP
ijtc-277	84	17	local	local	ADJ
ijtc-277	84	18	companies	company	NOUN
ijtc-277	84	19	have	have	VERB
ijtc-277	84	20	a	a	DET
ijtc-277	84	21	negative	negative	ADJ
ijtc-277	84	22	effect	effect	NOUN
ijtc-277	84	23	on	on	ADP
ijtc-277	84	24	the	the	DET
ijtc-277	84	25	allocation	allocation	NOUN
ijtc-277	84	26	of	of	ADP
ijtc-277	84	27	capital	capital	NOUN
ijtc-277	84	28	expenditures	expenditure	NOUN
ijtc-277	84	29	.	.	PUNCT
ijtc-277	85	1	the	the	DET
ijtc-277	85	2	local	local	ADJ
ijtc-277	85	3	government	government	NOUN
ijtc-277	85	4	financial	financial	ADJ
ijtc-277	85	5	performance	performance	NOUN
ijtc-277	85	6	in	in	ADP
ijtc-277	85	7	the	the	DET
ijtc-277	85	8	form	form	NOUN
ijtc-277	85	9	of	of	ADP
ijtc-277	85	10	dependency	dependency	NOUN
ijtc-277	85	11	ratios	ratio	NOUN
ijtc-277	85	12	,	,	PUNCT
ijtc-277	85	13	degree	degree	NOUN
ijtc-277	85	14	of	of	ADP
ijtc-277	85	15	fiscal	fiscal	ADJ
ijtc-277	85	16	decentralization	decentralization	NOUN
ijtc-277	85	17	,	,	PUNCT
ijtc-277	85	18	fiscal	fiscal	ADJ
ijtc-277	85	19	space	space	NOUN
ijtc-277	85	20	ratios	ratio	NOUN
ijtc-277	85	21	have	have	VERB
ijtc-277	85	22	a	a	DET
ijtc-277	85	23	significant	significant	ADJ
ijtc-277	85	24	effect	effect	NOUN
ijtc-277	85	25	on	on	ADP
ijtc-277	85	26	the	the	DET
ijtc-277	85	27	allocation	allocation	NOUN
ijtc-277	85	28	of	of	ADP
ijtc-277	85	29	capital	capital	NOUN
ijtc-277	85	30	expenditures	expenditure	NOUN
ijtc-277	85	31	.	.	PUNCT
ijtc-277	86	1	the	the	DET
ijtc-277	86	2	influence	influence	NOUN
ijtc-277	86	3	of	of	ADP
ijtc-277	86	4	local	local	ADJ
ijtc-277	86	5	revenue	revenue	NOUN
ijtc-277	86	6	and	and	CCONJ
ijtc-277	86	7	capital	capital	NOUN
ijtc-277	86	8	expenditure	expenditure	NOUN
ijtc-277	86	9	on	on	ADP
ijtc-277	86	10	economic	economic	ADJ
ijtc-277	86	11	growth	growth	NOUN
ijtc-277	86	12	(	(	PUNCT
ijtc-277	86	13	yuliana	yuliana	PROPN
ijtc-277	86	14	,	,	PUNCT
ijtc-277	86	15	2014	2014	NUM
ijtc-277	86	16	)	)	PUNCT
ijtc-277	86	17	.	.	PUNCT
ijtc-277	87	1	research	research	NOUN
ijtc-277	87	2	by	by	ADP
ijtc-277	87	3	positioning	position	VERB
ijtc-277	87	4	the	the	DET
ijtc-277	87	5	allocation	allocation	NOUN
ijtc-277	87	6	of	of	ADP
ijtc-277	87	7	capital	capital	NOUN
ijtc-277	87	8	expenditures	expenditure	NOUN
ijtc-277	87	9	as	as	ADP
ijtc-277	87	10	a	a	DET
ijtc-277	87	11	mediating	mediate	VERB
ijtc-277	87	12	variable	variable	NOUN
ijtc-277	87	13	,	,	PUNCT
ijtc-277	87	14	among	among	ADP
ijtc-277	87	15	others	other	NOUN
ijtc-277	87	16	,	,	PUNCT
ijtc-277	87	17	was	be	AUX
ijtc-277	87	18	carried	carry	VERB
ijtc-277	87	19	out	out	ADP
ijtc-277	87	20	by	by	ADP
ijtc-277	87	21	(	(	PUNCT
ijtc-277	87	22	sularso	sularso	PROPN
ijtc-277	87	23	&	&	CCONJ
ijtc-277	87	24	restianto	restianto	ADJ
ijtc-277	87	25	,	,	PUNCT
ijtc-277	87	26	2012	2012	NUM
ijtc-277	87	27	)	)	PUNCT
ijtc-277	87	28	on	on	ADP
ijtc-277	87	29	the	the	DET
ijtc-277	87	30	effect	effect	NOUN
ijtc-277	87	31	of	of	ADP
ijtc-277	87	32	financial	financial	ADJ
ijtc-277	87	33	performance	performance	NOUN
ijtc-277	87	34	on	on	ADP
ijtc-277	87	35	the	the	DET
ijtc-277	87	36	allocation	allocation	NOUN
ijtc-277	87	37	of	of	ADP
ijtc-277	87	38	capital	capital	NOUN
ijtc-277	87	39	expenditures	expenditure	NOUN
ijtc-277	87	40	and	and	CCONJ
ijtc-277	87	41	economic	economic	ADJ
ijtc-277	87	42	growth	growth	NOUN
ijtc-277	87	43	in	in	ADP
ijtc-277	87	44	districts	district	NOUN
ijtc-277	87	45	/	/	SYM
ijtc-277	87	46	cities	city	NOUN
ijtc-277	87	47	in	in	ADP
ijtc-277	87	48	central	central	ADJ
ijtc-277	87	49	java	java	NOUN
ijtc-277	87	50	.	.	PUNCT
ijtc-277	88	1	the	the	DET
ijtc-277	88	2	role	role	NOUN
ijtc-277	88	3	of	of	ADP
ijtc-277	88	4	good	good	ADJ
ijtc-277	88	5	governance	governance	NOUN
ijtc-277	88	6	in	in	ADP
ijtc-277	88	7	economic	economic	ADJ
ijtc-277	88	8	growth	growth	NOUN
ijtc-277	88	9	:	:	PUNCT
ijtc-277	88	10	mediated	mediate	VERB
ijtc-277	88	11	by	by	ADP
ijtc-277	88	12	regional	regional	ADJ
ijtc-277	88	13	financial	financial	ADJ
ijtc-277	88	14	performance	performance	NOUN
ijtc-277	88	15	and	and	CCONJ
ijtc-277	88	16	capital	capital	NOUN
ijtc-277	88	17	expenditure	expenditure	NOUN
ijtc-277	88	18	allocation	allocation	NOUN
ijtc-277	88	19	y	y	PROPN
ijtc-277	88	20	rahmat	rahmat	NOUN
ijtc-277	88	21	akbar	akbar	NOUN
ijtc-277	88	22	,	,	PUNCT
ijtc-277	88	23	maraini	maraini	PROPN
ijtc-277	88	24	198	198	NUM
ijtc-277	88	25	|	|	NOUN
ijtc-277	88	26	ilomata	ilomata	NOUN
ijtc-277	88	27	international	international	ADJ
ijtc-277	88	28	journal	journal	NOUN
ijtc-277	88	29	of	of	ADP
ijtc-277	88	30	tax	tax	PROPN
ijtc-277	88	31	&	&	CCONJ
ijtc-277	88	32	accounting	accounting	PROPN
ijtc-277	88	33	volume	volume	NOUN
ijtc-277	88	34	2	2	NUM
ijtc-277	88	35	number	number	NOUN
ijtc-277	88	36	3	3	NUM
ijtc-277	88	37	,	,	PUNCT
ijtc-277	88	38	july	july	PROPN
ijtc-277	88	39	2021	2021	NUM
ijtc-277	88	40	from	from	ADP
ijtc-277	88	41	these	these	DET
ijtc-277	88	42	studies	study	NOUN
ijtc-277	88	43	,	,	PUNCT
ijtc-277	88	44	it	it	PRON
ijtc-277	88	45	is	be	AUX
ijtc-277	88	46	found	find	VERB
ijtc-277	88	47	that	that	SCONJ
ijtc-277	88	48	the	the	DET
ijtc-277	88	49	allocation	allocation	NOUN
ijtc-277	88	50	of	of	ADP
ijtc-277	88	51	capital	capital	NOUN
ijtc-277	88	52	expenditures	expenditure	NOUN
ijtc-277	88	53	is	be	AUX
ijtc-277	88	54	influenced	influence	VERB
ijtc-277	88	55	by	by	ADP
ijtc-277	88	56	financial	financial	ADJ
ijtc-277	88	57	performance	performance	NOUN
ijtc-277	88	58	.	.	PUNCT
ijtc-277	89	1	the	the	DET
ijtc-277	89	2	allocation	allocation	NOUN
ijtc-277	89	3	of	of	ADP
ijtc-277	89	4	capital	capital	NOUN
ijtc-277	89	5	expenditures	expenditure	NOUN
ijtc-277	89	6	affects	affect	VERB
ijtc-277	89	7	economic	economic	ADJ
ijtc-277	89	8	growth	growth	NOUN
ijtc-277	89	9	and	and	CCONJ
ijtc-277	89	10	economic	economic	ADJ
ijtc-277	89	11	growth	growth	NOUN
ijtc-277	89	12	is	be	AUX
ijtc-277	89	13	indirectly	indirectly	ADV
ijtc-277	89	14	influenced	influence	VERB
ijtc-277	89	15	by	by	ADP
ijtc-277	89	16	regional	regional	ADJ
ijtc-277	89	17	financial	financial	ADJ
ijtc-277	89	18	performance	performance	NOUN
ijtc-277	89	19	.	.	PUNCT
ijtc-277	90	1	the	the	DET
ijtc-277	90	2	implication	implication	NOUN
ijtc-277	90	3	of	of	ADP
ijtc-277	90	4	this	this	DET
ijtc-277	90	5	research	research	NOUN
ijtc-277	90	6	is	be	AUX
ijtc-277	90	7	that	that	SCONJ
ijtc-277	90	8	local	local	ADJ
ijtc-277	90	9	governments	government	NOUN
ijtc-277	90	10	must	must	AUX
ijtc-277	90	11	constantly	constantly	ADV
ijtc-277	90	12	improve	improve	VERB
ijtc-277	90	13	their	their	PRON
ijtc-277	90	14	financial	financial	ADJ
ijtc-277	90	15	performance	performance	NOUN
ijtc-277	90	16	because	because	SCONJ
ijtc-277	90	17	it	it	PRON
ijtc-277	90	18	has	have	VERB
ijtc-277	90	19	an	an	DET
ijtc-277	90	20	impact	impact	NOUN
ijtc-277	90	21	on	on	ADP
ijtc-277	90	22	increasing	increase	VERB
ijtc-277	90	23	capital	capital	NOUN
ijtc-277	90	24	expenditures	expenditure	NOUN
ijtc-277	90	25	,	,	PUNCT
ijtc-277	90	26	so	so	SCONJ
ijtc-277	90	27	they	they	PRON
ijtc-277	90	28	must	must	AUX
ijtc-277	90	29	get	get	VERB
ijtc-277	90	30	adequate	adequate	ADJ
ijtc-277	90	31	priority	priority	NOUN
ijtc-277	90	32	.	.	PUNCT
ijtc-277	91	1	in	in	ADP
ijtc-277	91	2	this	this	DET
ijtc-277	91	3	study	study	NOUN
ijtc-277	91	4	,	,	PUNCT
ijtc-277	91	5	the	the	DET
ijtc-277	91	6	effect	effect	NOUN
ijtc-277	91	7	of	of	ADP
ijtc-277	91	8	financial	financial	ADJ
ijtc-277	91	9	performance	performance	NOUN
ijtc-277	91	10	on	on	ADP
ijtc-277	91	11	economic	economic	ADJ
ijtc-277	91	12	growth	growth	NOUN
ijtc-277	91	13	is	be	AUX
ijtc-277	91	14	not	not	PART
ijtc-277	91	15	measured	measure	VERB
ijtc-277	91	16	directly	directly	ADV
ijtc-277	91	17	.	.	PUNCT
ijtc-277	92	1	a	a	DET
ijtc-277	92	2	different	different	ADJ
ijtc-277	92	3	finding	finding	NOUN
ijtc-277	92	4	is	be	AUX
ijtc-277	92	5	expressed	express	VERB
ijtc-277	92	6	by	by	ADP
ijtc-277	92	7	prihastuti	prihastuti	PROPN
ijtc-277	92	8	,	,	PUNCT
ijtc-277	92	9	taufik	taufik	PROPN
ijtc-277	92	10	and	and	CCONJ
ijtc-277	92	11	agusti	agusti	NOUN
ijtc-277	92	12	(	(	PUNCT
ijtc-277	92	13	2015	2015	NUM
ijtc-277	92	14	)	)	PUNCT
ijtc-277	92	15	who	who	PRON
ijtc-277	92	16	found	find	VERB
ijtc-277	92	17	that	that	SCONJ
ijtc-277	92	18	the	the	DET
ijtc-277	92	19	allocation	allocation	NOUN
ijtc-277	92	20	of	of	ADP
ijtc-277	92	21	capital	capital	NOUN
ijtc-277	92	22	expenditures	expenditure	NOUN
ijtc-277	92	23	does	do	AUX
ijtc-277	92	24	not	not	PART
ijtc-277	92	25	mediate	mediate	VERB
ijtc-277	92	26	the	the	DET
ijtc-277	92	27	relationship	relationship	NOUN
ijtc-277	92	28	between	between	ADP
ijtc-277	92	29	financial	financial	ADJ
ijtc-277	92	30	performance	performance	NOUN
ijtc-277	92	31	and	and	CCONJ
ijtc-277	92	32	economic	economic	ADJ
ijtc-277	92	33	growth	growth	NOUN
ijtc-277	92	34	.	.	PUNCT
ijtc-277	93	1	the	the	DET
ijtc-277	93	2	effect	effect	NOUN
ijtc-277	93	3	of	of	ADP
ijtc-277	93	4	decentralization	decentralization	NOUN
ijtc-277	93	5	,	,	PUNCT
ijtc-277	93	6	the	the	DET
ijtc-277	93	7	effectiveness	effectiveness	NOUN
ijtc-277	93	8	of	of	ADP
ijtc-277	93	9	local	local	ADJ
ijtc-277	93	10	revenue	revenue	NOUN
ijtc-277	93	11	,	,	PUNCT
ijtc-277	93	12	and	and	CCONJ
ijtc-277	93	13	the	the	DET
ijtc-277	93	14	degree	degree	NOUN
ijtc-277	93	15	of	of	ADP
ijtc-277	93	16	contribution	contribution	NOUN
ijtc-277	93	17	of	of	ADP
ijtc-277	93	18	regionally	regionally	ADV
ijtc-277	93	19	owned	own	VERB
ijtc-277	93	20	enterprises	enterprise	NOUN
ijtc-277	93	21	to	to	ADP
ijtc-277	93	22	economic	economic	ADJ
ijtc-277	93	23	growth	growth	NOUN
ijtc-277	93	24	with	with	ADP
ijtc-277	93	25	the	the	DET
ijtc-277	93	26	interaction	interaction	NOUN
ijtc-277	93	27	of	of	ADP
ijtc-277	93	28	capital	capital	NOUN
ijtc-277	93	29	expenditure	expenditure	NOUN
ijtc-277	93	30	allocations	allocation	NOUN
ijtc-277	93	31	have	have	VERB
ijtc-277	93	32	no	no	DET
ijtc-277	93	33	significant	significant	ADJ
ijtc-277	93	34	effect	effect	NOUN
ijtc-277	93	35	.	.	PUNCT
ijtc-277	94	1	this	this	PRON
ijtc-277	94	2	shows	show	VERB
ijtc-277	94	3	that	that	SCONJ
ijtc-277	94	4	the	the	DET
ijtc-277	94	5	allocation	allocation	NOUN
ijtc-277	94	6	of	of	ADP
ijtc-277	94	7	capital	capital	NOUN
ijtc-277	94	8	expenditures	expenditure	NOUN
ijtc-277	94	9	does	do	AUX
ijtc-277	94	10	not	not	PART
ijtc-277	94	11	affect	affect	VERB
ijtc-277	94	12	the	the	DET
ijtc-277	94	13	economy	economy	NOUN
ijtc-277	94	14	,	,	PUNCT
ijtc-277	94	15	however	however	ADV
ijtc-277	94	16	,	,	PUNCT
ijtc-277	94	17	financial	financial	ADJ
ijtc-277	94	18	performance	performance	NOUN
ijtc-277	94	19	can	can	AUX
ijtc-277	94	20	directly	directly	ADV
ijtc-277	94	21	affect	affect	VERB
ijtc-277	94	22	economic	economic	ADJ
ijtc-277	94	23	growth	growth	NOUN
ijtc-277	94	24	.	.	PUNCT
ijtc-277	95	1	the	the	DET
ijtc-277	95	2	allocation	allocation	NOUN
ijtc-277	95	3	of	of	ADP
ijtc-277	95	4	capital	capital	NOUN
ijtc-277	95	5	expenditures	expenditure	NOUN
ijtc-277	95	6	moderates	moderate	VERB
ijtc-277	95	7	the	the	DET
ijtc-277	95	8	relationship	relationship	NOUN
ijtc-277	95	9	between	between	ADP
ijtc-277	95	10	financial	financial	ADJ
ijtc-277	95	11	performance	performance	NOUN
ijtc-277	95	12	through	through	ADP
ijtc-277	95	13	self	self	NOUN
ijtc-277	95	14	-	-	PUNCT
ijtc-277	95	15	reliance	reliance	NOUN
ijtc-277	95	16	and	and	CCONJ
ijtc-277	95	17	regional	regional	ADJ
ijtc-277	95	18	financial	financial	ADJ
ijtc-277	95	19	effectiveness	effectiveness	NOUN
ijtc-277	95	20	with	with	ADP
ijtc-277	95	21	economic	economic	ADJ
ijtc-277	95	22	growth	growth	NOUN
ijtc-277	95	23	.	.	PUNCT
ijtc-277	96	1	the	the	DET
ijtc-277	96	2	relationship	relationship	NOUN
ijtc-277	96	3	between	between	ADP
ijtc-277	96	4	regional	regional	ADJ
ijtc-277	96	5	financial	financial	ADJ
ijtc-277	96	6	management	management	NOUN
ijtc-277	96	7	performance	performance	NOUN
ijtc-277	96	8	and	and	CCONJ
ijtc-277	96	9	economic	economic	ADJ
ijtc-277	96	10	growth	growth	NOUN
ijtc-277	96	11	is	be	AUX
ijtc-277	96	12	moderated	moderate	VERB
ijtc-277	96	13	by	by	ADP
ijtc-277	96	14	the	the	DET
ijtc-277	96	15	allocation	allocation	NOUN
ijtc-277	96	16	of	of	ADP
ijtc-277	96	17	capital	capital	NOUN
ijtc-277	96	18	expenditures	expenditure	NOUN
ijtc-277	96	19	(	(	PUNCT
ijtc-277	96	20	putro	putro	X
ijtc-277	96	21	,	,	PUNCT
ijtc-277	96	22	2017	2017	NUM
ijtc-277	96	23	)	)	PUNCT
ijtc-277	96	24	.	.	PUNCT
ijtc-277	97	1	the	the	DET
ijtc-277	97	2	various	various	ADJ
ijtc-277	97	3	research	research	NOUN
ijtc-277	97	4	results	result	NOUN
ijtc-277	97	5	above	above	ADP
ijtc-277	97	6	indicate	indicate	VERB
ijtc-277	97	7	that	that	SCONJ
ijtc-277	97	8	the	the	DET
ijtc-277	97	9	mediating	mediate	VERB
ijtc-277	97	10	nature	nature	NOUN
ijtc-277	97	11	of	of	ADP
ijtc-277	97	12	capital	capital	NOUN
ijtc-277	97	13	spending	spending	NOUN
ijtc-277	97	14	in	in	ADP
ijtc-277	97	15	the	the	DET
ijtc-277	97	16	relationship	relationship	NOUN
ijtc-277	97	17	between	between	ADP
ijtc-277	97	18	regional	regional	ADJ
ijtc-277	97	19	income	income	NOUN
ijtc-277	97	20	and	and	CCONJ
ijtc-277	97	21	economic	economic	ADJ
ijtc-277	97	22	growth	growth	NOUN
ijtc-277	97	23	shows	show	VERB
ijtc-277	97	24	positive	positive	ADJ
ijtc-277	97	25	and	and	CCONJ
ijtc-277	97	26	negative	negative	ADJ
ijtc-277	97	27	results	result	NOUN
ijtc-277	97	28	.	.	PUNCT
ijtc-277	98	1	aside	aside	ADV
ijtc-277	98	2	from	from	ADP
ijtc-277	98	3	the	the	DET
ijtc-277	98	4	inconclusive	inconclusive	ADJ
ijtc-277	98	5	findings	finding	NOUN
ijtc-277	98	6	of	of	ADP
ijtc-277	98	7	research	research	NOUN
ijtc-277	98	8	findings	finding	NOUN
ijtc-277	98	9	on	on	ADP
ijtc-277	98	10	the	the	DET
ijtc-277	98	11	mediating	mediate	VERB
ijtc-277	98	12	nature	nature	NOUN
ijtc-277	98	13	of	of	ADP
ijtc-277	98	14	capital	capital	NOUN
ijtc-277	98	15	expenditure	expenditure	NOUN
ijtc-277	98	16	allocations	allocation	NOUN
ijtc-277	98	17	,	,	PUNCT
ijtc-277	98	18	research	research	NOUN
ijtc-277	98	19	related	relate	VERB
ijtc-277	98	20	to	to	ADP
ijtc-277	98	21	public	public	ADJ
ijtc-277	98	22	sector	sector	NOUN
ijtc-277	98	23	finances	finance	NOUN
ijtc-277	98	24	has	have	AUX
ijtc-277	98	25	so	so	ADV
ijtc-277	98	26	far	far	ADV
ijtc-277	98	27	only	only	ADV
ijtc-277	98	28	focused	focus	VERB
ijtc-277	98	29	on	on	ADP
ijtc-277	98	30	technical	technical	ADJ
ijtc-277	98	31	discussions	discussion	NOUN
ijtc-277	98	32	of	of	ADP
ijtc-277	98	33	financial	financial	ADJ
ijtc-277	98	34	accounting	accounting	NOUN
ijtc-277	98	35	and	and	CCONJ
ijtc-277	98	36	budget	budget	NOUN
ijtc-277	98	37	allocations	allocation	NOUN
ijtc-277	98	38	without	without	ADP
ijtc-277	98	39	any	any	DET
ijtc-277	98	40	further	further	ADJ
ijtc-277	98	41	discussion	discussion	NOUN
ijtc-277	98	42	regarding	regard	VERB
ijtc-277	98	43	the	the	DET
ijtc-277	98	44	impact	impact	NOUN
ijtc-277	98	45	/	/	SYM
ijtc-277	98	46	outcome	outcome	NOUN
ijtc-277	98	47	of	of	ADP
ijtc-277	98	48	budget	budget	NOUN
ijtc-277	98	49	allocations	allocation	NOUN
ijtc-277	98	50	.	.	PUNCT
ijtc-277	99	1	the	the	DET
ijtc-277	99	2	scope	scope	NOUN
ijtc-277	99	3	of	of	ADP
ijtc-277	99	4	the	the	DET
ijtc-277	99	5	budget	budget	NOUN
ijtc-277	99	6	becomes	become	VERB
ijtc-277	99	7	relevant	relevant	ADJ
ijtc-277	99	8	and	and	CCONJ
ijtc-277	99	9	important	important	ADJ
ijtc-277	99	10	in	in	ADP
ijtc-277	99	11	the	the	DET
ijtc-277	99	12	local	local	ADJ
ijtc-277	99	13	government	government	NOUN
ijtc-277	99	14	environment	environment	NOUN
ijtc-277	99	15	because	because	SCONJ
ijtc-277	99	16	it	it	PRON
ijtc-277	99	17	is	be	AUX
ijtc-277	99	18	related	relate	VERB
ijtc-277	99	19	to	to	ADP
ijtc-277	99	20	the	the	DET
ijtc-277	99	21	impact	impact	NOUN
ijtc-277	99	22	of	of	ADP
ijtc-277	99	23	the	the	DET
ijtc-277	99	24	budget	budget	NOUN
ijtc-277	99	25	on	on	ADP
ijtc-277	99	26	government	government	NOUN
ijtc-277	99	27	performance	performance	NOUN
ijtc-277	99	28	,	,	PUNCT
ijtc-277	99	29	in	in	ADP
ijtc-277	99	30	relation	relation	NOUN
ijtc-277	99	31	to	to	ADP
ijtc-277	99	32	the	the	DET
ijtc-277	99	33	government	government	NOUN
ijtc-277	99	34	's	's	PART
ijtc-277	99	35	function	function	NOUN
ijtc-277	99	36	in	in	ADP
ijtc-277	99	37	providing	provide	VERB
ijtc-277	99	38	services	service	NOUN
ijtc-277	99	39	to	to	ADP
ijtc-277	99	40	the	the	DET
ijtc-277	99	41	community	community	NOUN
ijtc-277	99	42	(	(	PUNCT
ijtc-277	99	43	muis	muis	PROPN
ijtc-277	99	44	,	,	PUNCT
ijtc-277	99	45	2012	2012	NUM
ijtc-277	99	46	)	)	PUNCT
ijtc-277	99	47	.	.	PUNCT
ijtc-277	100	1	one	one	NUM
ijtc-277	100	2	way	way	NOUN
ijtc-277	100	3	to	to	PART
ijtc-277	100	4	measure	measure	VERB
ijtc-277	100	5	performance	performance	NOUN
ijtc-277	100	6	is	be	AUX
ijtc-277	100	7	through	through	ADP
ijtc-277	100	8	the	the	DET
ijtc-277	100	9	achievement	achievement	NOUN
ijtc-277	100	10	figures	figure	NOUN
ijtc-277	100	11	for	for	ADP
ijtc-277	100	12	economic	economic	ADJ
ijtc-277	100	13	growth	growth	NOUN
ijtc-277	100	14	as	as	ADP
ijtc-277	100	15	a	a	DET
ijtc-277	100	16	very	very	ADV
ijtc-277	100	17	important	important	ADJ
ijtc-277	100	18	indicator	indicator	NOUN
ijtc-277	100	19	for	for	ADP
ijtc-277	100	20	identifying	identify	VERB
ijtc-277	100	21	and	and	CCONJ
ijtc-277	100	22	evaluating	evaluate	VERB
ijtc-277	100	23	development	development	NOUN
ijtc-277	100	24	outcomes	outcome	NOUN
ijtc-277	100	25	.	.	PUNCT
ijtc-277	101	1	the	the	DET
ijtc-277	101	2	existence	existence	NOUN
ijtc-277	101	3	of	of	ADP
ijtc-277	101	4	economic	economic	ADJ
ijtc-277	101	5	growth	growth	NOUN
ijtc-277	101	6	data	datum	NOUN
ijtc-277	101	7	will	will	AUX
ijtc-277	101	8	show	show	VERB
ijtc-277	101	9	the	the	DET
ijtc-277	101	10	extent	extent	NOUN
ijtc-277	101	11	to	to	PART
ijtc-277	101	12	which	which	PRON
ijtc-277	101	13	the	the	DET
ijtc-277	101	14	government	government	NOUN
ijtc-277	101	15	has	have	AUX
ijtc-277	101	16	performed	perform	VERB
ijtc-277	101	17	in	in	ADP
ijtc-277	101	18	generating	generate	VERB
ijtc-277	101	19	added	add	VERB
ijtc-277	101	20	value	value	NOUN
ijtc-277	101	21	or	or	CCONJ
ijtc-277	101	22	public	public	ADJ
ijtc-277	101	23	income	income	NOUN
ijtc-277	101	24	in	in	ADP
ijtc-277	101	25	a	a	DET
ijtc-277	101	26	certain	certain	ADJ
ijtc-277	101	27	period	period	NOUN
ijtc-277	101	28	.	.	PUNCT
ijtc-277	102	1	positive	positive	ADJ
ijtc-277	102	2	growth	growth	NOUN
ijtc-277	102	3	indicates	indicate	VERB
ijtc-277	102	4	an	an	DET
ijtc-277	102	5	increase	increase	NOUN
ijtc-277	102	6	in	in	ADP
ijtc-277	102	7	performance	performance	NOUN
ijtc-277	102	8	and	and	CCONJ
ijtc-277	102	9	vice	vice	ADV
ijtc-277	102	10	versa	versa	ADV
ijtc-277	102	11	if	if	SCONJ
ijtc-277	102	12	negative	negative	ADJ
ijtc-277	102	13	means	mean	VERB
ijtc-277	102	14	a	a	DET
ijtc-277	102	15	decrease	decrease	NOUN
ijtc-277	102	16	in	in	ADP
ijtc-277	102	17	performance	performance	NOUN
ijtc-277	102	18	(	(	PUNCT
ijtc-277	102	19	suwandi	suwandi	NOUN
ijtc-277	102	20	&	&	CCONJ
ijtc-277	102	21	tahar	tahar	PROPN
ijtc-277	102	22	,	,	PUNCT
ijtc-277	102	23	2015	2015	NUM
ijtc-277	102	24	)	)	PUNCT
ijtc-277	102	25	.	.	PUNCT
ijtc-277	103	1	the	the	DET
ijtc-277	103	2	consequence	consequence	NOUN
ijtc-277	103	3	of	of	ADP
ijtc-277	103	4	the	the	DET
ijtc-277	103	5	implementation	implementation	NOUN
ijtc-277	103	6	of	of	ADP
ijtc-277	103	7	autonomy	autonomy	NOUN
ijtc-277	103	8	lies	lie	VERB
ijtc-277	103	9	in	in	ADP
ijtc-277	103	10	the	the	DET
ijtc-277	103	11	readiness	readiness	NOUN
ijtc-277	103	12	and	and	CCONJ
ijtc-277	103	13	ability	ability	NOUN
ijtc-277	103	14	of	of	ADP
ijtc-277	103	15	the	the	DET
ijtc-277	103	16	regions	region	NOUN
ijtc-277	103	17	to	to	PART
ijtc-277	103	18	accept	accept	VERB
ijtc-277	103	19	the	the	DET
ijtc-277	103	20	burdens	burden	NOUN
ijtc-277	103	21	and	and	CCONJ
ijtc-277	103	22	responsibilities	responsibility	NOUN
ijtc-277	103	23	they	they	PRON
ijtc-277	103	24	have	have	VERB
ijtc-277	103	25	in	in	ADP
ijtc-277	103	26	managing	manage	VERB
ijtc-277	103	27	and	and	CCONJ
ijtc-277	103	28	managing	manage	VERB
ijtc-277	103	29	their	their	PRON
ijtc-277	103	30	own	own	ADJ
ijtc-277	103	31	households	household	NOUN
ijtc-277	103	32	.	.	PUNCT
ijtc-277	104	1	this	this	PRON
ijtc-277	104	2	means	mean	VERB
ijtc-277	104	3	that	that	SCONJ
ijtc-277	104	4	the	the	DET
ijtc-277	104	5	regional	regional	ADJ
ijtc-277	104	6	government	government	NOUN
ijtc-277	104	7	of	of	ADP
ijtc-277	104	8	riau	riau	PROPN
ijtc-277	104	9	province	province	PROPN
ijtc-277	104	10	must	must	AUX
ijtc-277	104	11	be	be	AUX
ijtc-277	104	12	able	able	ADJ
ijtc-277	104	13	to	to	PART
ijtc-277	104	14	improve	improve	VERB
ijtc-277	104	15	its	its	PRON
ijtc-277	104	16	performance	performance	NOUN
ijtc-277	104	17	through	through	ADP
ijtc-277	104	18	its	its	PRON
ijtc-277	104	19	various	various	ADJ
ijtc-277	104	20	potentials	potential	NOUN
ijtc-277	104	21	.	.	PUNCT
ijtc-277	105	1	if	if	SCONJ
ijtc-277	105	2	this	this	PRON
ijtc-277	105	3	is	be	AUX
ijtc-277	105	4	not	not	PART
ijtc-277	105	5	done	do	VERB
ijtc-277	105	6	,	,	PUNCT
ijtc-277	105	7	in	in	ADP
ijtc-277	105	8	addition	addition	NOUN
ijtc-277	105	9	to	to	ADP
ijtc-277	105	10	increasing	increase	VERB
ijtc-277	105	11	the	the	DET
ijtc-277	105	12	burden	burden	NOUN
ijtc-277	105	13	on	on	ADP
ijtc-277	105	14	the	the	DET
ijtc-277	105	15	central	central	ADJ
ijtc-277	105	16	government	government	NOUN
ijtc-277	105	17	budget	budget	NOUN
ijtc-277	105	18	,	,	PUNCT
ijtc-277	105	19	the	the	DET
ijtc-277	105	20	autonomy	autonomy	NOUN
ijtc-277	105	21	which	which	PRON
ijtc-277	105	22	is	be	AUX
ijtc-277	105	23	expected	expect	VERB
ijtc-277	105	24	to	to	PART
ijtc-277	105	25	create	create	VERB
ijtc-277	105	26	independence	independence	NOUN
ijtc-277	105	27	will	will	AUX
ijtc-277	105	28	be	be	AUX
ijtc-277	105	29	difficult	difficult	ADJ
ijtc-277	105	30	to	to	PART
ijtc-277	105	31	implement	implement	VERB
ijtc-277	105	32	.	.	PUNCT
ijtc-277	106	1	based	base	VERB
ijtc-277	106	2	on	on	ADP
ijtc-277	106	3	the	the	DET
ijtc-277	106	4	above	above	ADJ
ijtc-277	106	5	problems	problem	NOUN
ijtc-277	106	6	,	,	PUNCT
ijtc-277	106	7	the	the	DET
ijtc-277	106	8	formulation	formulation	NOUN
ijtc-277	106	9	of	of	ADP
ijtc-277	106	10	problems	problem	NOUN
ijtc-277	106	11	that	that	PRON
ijtc-277	106	12	can	can	AUX
ijtc-277	106	13	be	be	AUX
ijtc-277	106	14	identified	identify	VERB
ijtc-277	106	15	is	be	AUX
ijtc-277	106	16	how	how	SCONJ
ijtc-277	106	17	the	the	DET
ijtc-277	106	18	effect	effect	NOUN
ijtc-277	106	19	of	of	ADP
ijtc-277	106	20	good	good	ADJ
ijtc-277	106	21	governance	governance	NOUN
ijtc-277	106	22	directly	directly	ADV
ijtc-277	106	23	on	on	ADP
ijtc-277	106	24	regional	regional	ADJ
ijtc-277	106	25	financial	financial	ADJ
ijtc-277	106	26	performance	performance	NOUN
ijtc-277	106	27	and	and	CCONJ
ijtc-277	106	28	allocation	allocation	NOUN
ijtc-277	106	29	of	of	ADP
ijtc-277	106	30	capital	capital	NOUN
ijtc-277	106	31	expenditures	expenditure	NOUN
ijtc-277	106	32	,	,	PUNCT
ijtc-277	106	33	as	as	ADV
ijtc-277	106	34	well	well	ADV
ijtc-277	106	35	as	as	ADP
ijtc-277	106	36	how	how	SCONJ
ijtc-277	106	37	good	good	ADJ
ijtc-277	106	38	governance	governance	NOUN
ijtc-277	106	39	affects	affect	VERB
ijtc-277	106	40	regional	regional	ADJ
ijtc-277	106	41	economic	economic	ADJ
ijtc-277	106	42	growth	growth	NOUN
ijtc-277	106	43	indirectly	indirectly	ADV
ijtc-277	106	44	through	through	ADP
ijtc-277	106	45	regional	regional	ADJ
ijtc-277	106	46	financial	financial	ADJ
ijtc-277	106	47	performance	performance	NOUN
ijtc-277	106	48	and	and	CCONJ
ijtc-277	106	49	allocation	allocation	NOUN
ijtc-277	106	50	of	of	ADP
ijtc-277	106	51	capital	capital	NOUN
ijtc-277	106	52	expenditures	expenditure	NOUN
ijtc-277	106	53	in	in	ADP
ijtc-277	106	54	cities	city	NOUN
ijtc-277	106	55	.	.	PUNCT
ijtc-277	107	1	and	and	CCONJ
ijtc-277	107	2	districts	district	NOUN
ijtc-277	107	3	in	in	ADP
ijtc-277	107	4	riau	riau	PROPN
ijtc-277	107	5	province	province	PROPN
ijtc-277	107	6	.	.	PUNCT
ijtc-277	108	1	the	the	DET
ijtc-277	108	2	role	role	NOUN
ijtc-277	108	3	of	of	ADP
ijtc-277	108	4	good	good	ADJ
ijtc-277	108	5	governance	governance	NOUN
ijtc-277	108	6	in	in	ADP
ijtc-277	108	7	economic	economic	ADJ
ijtc-277	108	8	growth	growth	NOUN
ijtc-277	108	9	:	:	PUNCT
ijtc-277	108	10	mediated	mediate	VERB
ijtc-277	108	11	by	by	ADP
ijtc-277	108	12	regional	regional	ADJ
ijtc-277	108	13	financial	financial	ADJ
ijtc-277	108	14	performance	performance	NOUN
ijtc-277	108	15	and	and	CCONJ
ijtc-277	108	16	capital	capital	NOUN
ijtc-277	108	17	expenditure	expenditure	NOUN
ijtc-277	108	18	allocation	allocation	NOUN
ijtc-277	108	19	y	y	PROPN
ijtc-277	108	20	rahmat	rahmat	NOUN
ijtc-277	108	21	akbar	akbar	NOUN
ijtc-277	108	22	,	,	PUNCT
ijtc-277	108	23	maraini	maraini	PROPN
ijtc-277	108	24	199	199	NUM
ijtc-277	108	25	|	|	NOUN
ijtc-277	108	26	ilomata	ilomata	NOUN
ijtc-277	108	27	international	international	ADJ
ijtc-277	108	28	journal	journal	NOUN
ijtc-277	108	29	of	of	ADP
ijtc-277	108	30	tax	tax	PROPN
ijtc-277	108	31	&	&	CCONJ
ijtc-277	108	32	accounting	accounting	PROPN
ijtc-277	108	33	volume	volume	NOUN
ijtc-277	108	34	2	2	NUM
ijtc-277	108	35	number	number	NOUN
ijtc-277	108	36	3	3	NUM
ijtc-277	108	37	,	,	PUNCT
ijtc-277	108	38	july	july	PROPN
ijtc-277	108	39	2021	2021	NUM
ijtc-277	108	40	the	the	DET
ijtc-277	108	41	implementation	implementation	NOUN
ijtc-277	108	42	of	of	ADP
ijtc-277	108	43	good	good	ADJ
ijtc-277	108	44	government	government	NOUN
ijtc-277	108	45	governance	governance	NOUN
ijtc-277	108	46	(	(	PUNCT
ijtc-277	108	47	ggg	ggg	NOUN
ijtc-277	108	48	)	)	PUNCT
ijtc-277	108	49	in	in	ADP
ijtc-277	108	50	local	local	ADJ
ijtc-277	108	51	government	government	NOUN
ijtc-277	108	52	is	be	AUX
ijtc-277	108	53	simply	simply	ADV
ijtc-277	108	54	by	by	ADP
ijtc-277	108	55	applying	apply	VERB
ijtc-277	108	56	the	the	DET
ijtc-277	108	57	principles	principle	NOUN
ijtc-277	108	58	of	of	ADP
ijtc-277	108	59	ggg	ggg	NOUN
ijtc-277	108	60	into	into	ADP
ijtc-277	108	61	the	the	DET
ijtc-277	108	62	system	system	NOUN
ijtc-277	108	63	and	and	CCONJ
ijtc-277	108	64	management	management	NOUN
ijtc-277	108	65	of	of	ADP
ijtc-277	108	66	local	local	ADJ
ijtc-277	108	67	government	government	NOUN
ijtc-277	108	68	properly	properly	ADV
ijtc-277	108	69	.	.	PUNCT
ijtc-277	109	1	the	the	DET
ijtc-277	109	2	implementation	implementation	NOUN
ijtc-277	109	3	of	of	ADP
ijtc-277	109	4	good	good	ADJ
ijtc-277	109	5	government	government	NOUN
ijtc-277	109	6	governance	governance	NOUN
ijtc-277	109	7	has	have	VERB
ijtc-277	109	8	a	a	DET
ijtc-277	109	9	big	big	ADJ
ijtc-277	109	10	role	role	NOUN
ijtc-277	109	11	and	and	CCONJ
ijtc-277	109	12	benefits	benefit	NOUN
ijtc-277	109	13	that	that	PRON
ijtc-277	109	14	can	can	AUX
ijtc-277	109	15	bring	bring	VERB
ijtc-277	109	16	positive	positive	ADJ
ijtc-277	109	17	changes	change	NOUN
ijtc-277	109	18	to	to	ADP
ijtc-277	109	19	both	both	DET
ijtc-277	109	20	local	local	ADJ
ijtc-277	109	21	governments	government	NOUN
ijtc-277	109	22	,	,	PUNCT
ijtc-277	109	23	the	the	DET
ijtc-277	109	24	central	central	ADJ
ijtc-277	109	25	government	government	NOUN
ijtc-277	109	26	and	and	CCONJ
ijtc-277	109	27	the	the	DET
ijtc-277	109	28	general	general	ADJ
ijtc-277	109	29	public	public	NOUN
ijtc-277	109	30	.	.	PUNCT
ijtc-277	110	1	the	the	DET
ijtc-277	110	2	optimal	optimal	ADJ
ijtc-277	110	3	implementation	implementation	NOUN
ijtc-277	110	4	of	of	ADP
ijtc-277	110	5	the	the	DET
ijtc-277	110	6	implementation	implementation	NOUN
ijtc-277	110	7	of	of	ADP
ijtc-277	110	8	principles	principle	NOUN
ijtc-277	110	9	of	of	ADP
ijtc-277	110	10	good	good	ADJ
ijtc-277	110	11	governance	governance	NOUN
ijtc-277	110	12	will	will	AUX
ijtc-277	110	13	be	be	AUX
ijtc-277	110	14	able	able	ADJ
ijtc-277	110	15	to	to	PART
ijtc-277	110	16	improve	improve	VERB
ijtc-277	110	17	the	the	DET
ijtc-277	110	18	performance	performance	NOUN
ijtc-277	110	19	of	of	ADP
ijtc-277	110	20	the	the	DET
ijtc-277	110	21	existing	exist	VERB
ijtc-277	110	22	government	government	NOUN
ijtc-277	110	23	and	and	CCONJ
ijtc-277	110	24	will	will	AUX
ijtc-277	110	25	provide	provide	VERB
ijtc-277	110	26	added	add	VERB
ijtc-277	110	27	value	value	NOUN
ijtc-277	110	28	for	for	ADP
ijtc-277	110	29	all	all	DET
ijtc-277	110	30	parties	party	NOUN
ijtc-277	110	31	involved	involve	VERB
ijtc-277	110	32	.	.	PUNCT
ijtc-277	111	1	as	as	ADV
ijtc-277	111	2	well	well	ADV
ijtc-277	111	3	as	as	ADP
ijtc-277	111	4	the	the	DET
ijtc-277	111	5	goal	goal	NOUN
ijtc-277	111	6	of	of	ADP
ijtc-277	111	7	good	good	ADJ
ijtc-277	111	8	government	government	NOUN
ijtc-277	111	9	governance	governance	NOUN
ijtc-277	111	10	is	be	AUX
ijtc-277	111	11	the	the	DET
ijtc-277	111	12	application	application	NOUN
ijtc-277	111	13	of	of	ADP
ijtc-277	111	14	a	a	DET
ijtc-277	111	15	good	good	ADJ
ijtc-277	111	16	governance	governance	NOUN
ijtc-277	111	17	system	system	NOUN
ijtc-277	111	18	which	which	PRON
ijtc-277	111	19	is	be	AUX
ijtc-277	111	20	expected	expect	VERB
ijtc-277	111	21	to	to	PART
ijtc-277	111	22	increase	increase	VERB
ijtc-277	111	23	added	add	VERB
ijtc-277	111	24	value	value	NOUN
ijtc-277	111	25	for	for	ADP
ijtc-277	111	26	all	all	DET
ijtc-277	111	27	parties	party	NOUN
ijtc-277	111	28	in	in	ADP
ijtc-277	111	29	the	the	DET
ijtc-277	111	30	long	long	ADJ
ijtc-277	111	31	term	term	NOUN
ijtc-277	111	32	and	and	CCONJ
ijtc-277	111	33	can	can	AUX
ijtc-277	111	34	protect	protect	VERB
ijtc-277	111	35	the	the	DET
ijtc-277	111	36	welfare	welfare	NOUN
ijtc-277	111	37	of	of	ADP
ijtc-277	111	38	society	society	NOUN
ijtc-277	111	39	.	.	PUNCT
ijtc-277	112	1	good	good	ADJ
ijtc-277	112	2	governance	governance	NOUN
ijtc-277	112	3	good	good	ADJ
ijtc-277	112	4	governance	governance	NOUN
ijtc-277	112	5	is	be	AUX
ijtc-277	112	6	an	an	DET
ijtc-277	112	7	approach	approach	NOUN
ijtc-277	112	8	concept	concept	NOUN
ijtc-277	112	9	oriented	orient	VERB
ijtc-277	112	10	towards	towards	ADP
ijtc-277	112	11	public	public	ADJ
ijtc-277	112	12	sector	sector	NOUN
ijtc-277	112	13	development	development	NOUN
ijtc-277	112	14	towards	towards	ADP
ijtc-277	112	15	good	good	ADJ
ijtc-277	112	16	governance	governance	NOUN
ijtc-277	112	17	(	(	PUNCT
ijtc-277	112	18	mardiasmo	mardiasmo	NOUN
ijtc-277	112	19	,	,	PUNCT
ijtc-277	112	20	2018	2018	NUM
ijtc-277	112	21	)	)	PUNCT
ijtc-277	112	22	.	.	PUNCT
ijtc-277	113	1	as	as	ADP
ijtc-277	113	2	a	a	DET
ijtc-277	113	3	system	system	NOUN
ijtc-277	113	4	that	that	PRON
ijtc-277	113	5	regulates	regulate	VERB
ijtc-277	113	6	the	the	DET
ijtc-277	113	7	relationship	relationship	NOUN
ijtc-277	113	8	between	between	ADP
ijtc-277	113	9	the	the	DET
ijtc-277	113	10	role	role	NOUN
ijtc-277	113	11	of	of	ADP
ijtc-277	113	12	the	the	DET
ijtc-277	113	13	board	board	NOUN
ijtc-277	113	14	of	of	ADP
ijtc-277	113	15	commissioners	commissioner	NOUN
ijtc-277	113	16	,	,	PUNCT
ijtc-277	113	17	the	the	DET
ijtc-277	113	18	role	role	NOUN
ijtc-277	113	19	of	of	ADP
ijtc-277	113	20	the	the	DET
ijtc-277	113	21	board	board	NOUN
ijtc-277	113	22	of	of	ADP
ijtc-277	113	23	directors	director	NOUN
ijtc-277	113	24	,	,	PUNCT
ijtc-277	113	25	shareholders	shareholder	NOUN
ijtc-277	113	26	and	and	CCONJ
ijtc-277	113	27	other	other	ADJ
ijtc-277	113	28	stakeholders	stakeholder	NOUN
ijtc-277	113	29	.	.	PUNCT
ijtc-277	114	1	good	good	ADJ
ijtc-277	114	2	governance	governance	NOUN
ijtc-277	114	3	is	be	AUX
ijtc-277	114	4	also	also	ADV
ijtc-277	114	5	referred	refer	VERB
ijtc-277	114	6	to	to	ADP
ijtc-277	114	7	as	as	ADP
ijtc-277	114	8	a	a	DET
ijtc-277	114	9	transparent	transparent	ADJ
ijtc-277	114	10	process	process	NOUN
ijtc-277	114	11	for	for	ADP
ijtc-277	114	12	determining	determine	VERB
ijtc-277	114	13	governance	governance	NOUN
ijtc-277	114	14	goals	goal	NOUN
ijtc-277	114	15	,	,	PUNCT
ijtc-277	114	16	their	their	PRON
ijtc-277	114	17	achievements	achievement	NOUN
ijtc-277	114	18	,	,	PUNCT
ijtc-277	114	19	and	and	CCONJ
ijtc-277	114	20	assessing	assess	VERB
ijtc-277	114	21	their	their	PRON
ijtc-277	114	22	performance	performance	NOUN
ijtc-277	114	23	(	(	PUNCT
ijtc-277	114	24	agoes	agoe	NOUN
ijtc-277	114	25	&	&	CCONJ
ijtc-277	114	26	ardana	ardana	PROPN
ijtc-277	114	27	,	,	PUNCT
ijtc-277	114	28	2011	2011	NUM
ijtc-277	114	29	)	)	PUNCT
ijtc-277	114	30	.	.	PUNCT
ijtc-277	115	1	the	the	DET
ijtc-277	115	2	concept	concept	NOUN
ijtc-277	115	3	of	of	ADP
ijtc-277	115	4	managing	manage	VERB
ijtc-277	115	5	public	public	ADJ
ijtc-277	115	6	sector	sector	NOUN
ijtc-277	115	7	organizations	organization	NOUN
ijtc-277	115	8	is	be	AUX
ijtc-277	115	9	fundamental	fundamental	ADJ
ijtc-277	115	10	to	to	ADP
ijtc-277	115	11	three	three	NUM
ijtc-277	115	12	main	main	ADJ
ijtc-277	115	13	elements	element	NOUN
ijtc-277	115	14	,	,	PUNCT
ijtc-277	115	15	namely	namely	ADV
ijtc-277	115	16	economy	economy	NOUN
ijtc-277	115	17	,	,	PUNCT
ijtc-277	115	18	efficiency	efficiency	NOUN
ijtc-277	115	19	and	and	CCONJ
ijtc-277	115	20	effectiveness	effectiveness	NOUN
ijtc-277	115	21	(	(	PUNCT
ijtc-277	115	22	mardiasmo	mardiasmo	NOUN
ijtc-277	115	23	,	,	PUNCT
ijtc-277	115	24	2018	2018	NUM
ijtc-277	115	25	)	)	PUNCT
ijtc-277	115	26	.	.	PUNCT
ijtc-277	116	1	referring	refer	VERB
ijtc-277	116	2	to	to	ADP
ijtc-277	116	3	research	research	NOUN
ijtc-277	116	4	(	(	PUNCT
ijtc-277	116	5	masnun	masnun	PROPN
ijtc-277	116	6	,	,	PUNCT
ijtc-277	116	7	2018	2018	NUM
ijtc-277	116	8	)	)	PUNCT
ijtc-277	116	9	which	which	PRON
ijtc-277	116	10	concluded	conclude	VERB
ijtc-277	116	11	in	in	ADP
ijtc-277	116	12	his	his	PRON
ijtc-277	116	13	study	study	NOUN
ijtc-277	116	14	that	that	SCONJ
ijtc-277	116	15	the	the	PRON
ijtc-277	116	16	better	well	ADJ
ijtc-277	116	17	the	the	DET
ijtc-277	116	18	quality	quality	NOUN
ijtc-277	116	19	of	of	ADP
ijtc-277	116	20	government	government	NOUN
ijtc-277	116	21	management	management	NOUN
ijtc-277	116	22	,	,	PUNCT
ijtc-277	116	23	the	the	DET
ijtc-277	116	24	better	well	ADJ
ijtc-277	116	25	regional	regional	ADJ
ijtc-277	116	26	financial	financial	ADJ
ijtc-277	116	27	accountability	accountability	NOUN
ijtc-277	116	28	and	and	CCONJ
ijtc-277	116	29	the	the	DET
ijtc-277	116	30	principles	principle	NOUN
ijtc-277	116	31	of	of	ADP
ijtc-277	116	32	good	good	ADJ
ijtc-277	116	33	governance	governance	NOUN
ijtc-277	116	34	have	have	AUX
ijtc-277	116	35	been	be	AUX
ijtc-277	116	36	implemented	implement	VERB
ijtc-277	116	37	.	.	PUNCT
ijtc-277	117	1	likewise	likewise	ADV
ijtc-277	117	2	with	with	ADP
ijtc-277	117	3	(	(	PUNCT
ijtc-277	117	4	kaufman	kaufman	NOUN
ijtc-277	117	5	,	,	PUNCT
ijtc-277	117	6	2005	2005	NUM
ijtc-277	117	7	)	)	PUNCT
ijtc-277	117	8	states	state	VERB
ijtc-277	117	9	that	that	SCONJ
ijtc-277	117	10	there	there	PRON
ijtc-277	117	11	is	be	VERB
ijtc-277	117	12	a	a	DET
ijtc-277	117	13	strong	strong	ADJ
ijtc-277	117	14	positive	positive	ADJ
ijtc-277	117	15	relationship	relationship	NOUN
ijtc-277	117	16	and	and	CCONJ
ijtc-277	117	17	influence	influence	NOUN
ijtc-277	117	18	between	between	ADP
ijtc-277	117	19	good	good	ADJ
ijtc-277	117	20	governance	governance	NOUN
ijtc-277	117	21	and	and	CCONJ
ijtc-277	117	22	budget	budget	NOUN
ijtc-277	117	23	allocation	allocation	NOUN
ijtc-277	117	24	.	.	PUNCT
ijtc-277	118	1	this	this	PRON
ijtc-277	118	2	is	be	AUX
ijtc-277	118	3	measured	measure	VERB
ijtc-277	118	4	through	through	ADP
ijtc-277	118	5	government	government	NOUN
ijtc-277	118	6	effectiveness	effectiveness	NOUN
ijtc-277	118	7	which	which	PRON
ijtc-277	118	8	is	be	AUX
ijtc-277	118	9	defined	define	VERB
ijtc-277	118	10	as	as	ADP
ijtc-277	118	11	the	the	DET
ijtc-277	118	12	government	government	NOUN
ijtc-277	118	13	's	's	PART
ijtc-277	118	14	capacity	capacity	NOUN
ijtc-277	118	15	in	in	ADP
ijtc-277	118	16	formulating	formulate	VERB
ijtc-277	118	17	and	and	CCONJ
ijtc-277	118	18	implementing	implement	VERB
ijtc-277	118	19	policies	policy	NOUN
ijtc-277	118	20	,	,	PUNCT
ijtc-277	118	21	both	both	CCONJ
ijtc-277	118	22	socially	socially	ADV
ijtc-277	118	23	and	and	CCONJ
ijtc-277	118	24	economically	economically	ADV
ijtc-277	118	25	.	.	PUNCT
ijtc-277	119	1	a	a	DET
ijtc-277	119	2	well	well	ADV
ijtc-277	119	3	-	-	PUNCT
ijtc-277	119	4	ordered	order	VERB
ijtc-277	119	5	government	government	NOUN
ijtc-277	119	6	becomes	become	VERB
ijtc-277	119	7	the	the	DET
ijtc-277	119	8	capital	capital	NOUN
ijtc-277	119	9	of	of	ADP
ijtc-277	119	10	a	a	DET
ijtc-277	119	11	country	country	NOUN
ijtc-277	119	12	in	in	ADP
ijtc-277	119	13	serving	serve	VERB
ijtc-277	119	14	the	the	DET
ijtc-277	119	15	needs	need	NOUN
ijtc-277	119	16	of	of	ADP
ijtc-277	119	17	its	its	PRON
ijtc-277	119	18	people	people	NOUN
ijtc-277	119	19	.	.	PUNCT
ijtc-277	120	1	the	the	DET
ijtc-277	120	2	allocation	allocation	NOUN
ijtc-277	120	3	and	and	CCONJ
ijtc-277	120	4	realization	realization	NOUN
ijtc-277	120	5	of	of	ADP
ijtc-277	120	6	budget	budget	NOUN
ijtc-277	120	7	absorption	absorption	NOUN
ijtc-277	120	8	become	become	VERB
ijtc-277	120	9	more	more	ADV
ijtc-277	120	10	efficient	efficient	ADJ
ijtc-277	120	11	and	and	CCONJ
ijtc-277	120	12	free	free	ADJ
ijtc-277	120	13	of	of	ADP
ijtc-277	120	14	corruption	corruption	NOUN
ijtc-277	120	15	towards	towards	ADP
ijtc-277	120	16	a	a	DET
ijtc-277	120	17	clearer	clear	ADJ
ijtc-277	120	18	human	human	ADJ
ijtc-277	120	19	development	development	NOUN
ijtc-277	120	20	because	because	SCONJ
ijtc-277	120	21	the	the	DET
ijtc-277	120	22	government	government	NOUN
ijtc-277	120	23	is	be	AUX
ijtc-277	120	24	implemented	implement	VERB
ijtc-277	120	25	in	in	ADP
ijtc-277	120	26	a	a	DET
ijtc-277	120	27	people	people	NOUN
ijtc-277	120	28	-	-	PUNCT
ijtc-277	120	29	oriented	orient	VERB
ijtc-277	120	30	manner	manner	NOUN
ijtc-277	120	31	and	and	CCONJ
ijtc-277	120	32	to	to	PART
ijtc-277	120	33	achieve	achieve	VERB
ijtc-277	120	34	this	this	PRON
ijtc-277	120	35	,	,	PUNCT
ijtc-277	120	36	a	a	DET
ijtc-277	120	37	country	country	NOUN
ijtc-277	120	38	must	must	AUX
ijtc-277	120	39	apply	apply	VERB
ijtc-277	120	40	the	the	DET
ijtc-277	120	41	principles	principle	NOUN
ijtc-277	120	42	of	of	ADP
ijtc-277	120	43	good	good	ADJ
ijtc-277	120	44	governance	governance	NOUN
ijtc-277	120	45	.	.	PUNCT
ijtc-277	121	1	h1	h1	PROPN
ijtc-277	121	2	.	.	PUNCT
ijtc-277	122	1	good	good	ADJ
ijtc-277	122	2	governance	governance	NOUN
ijtc-277	122	3	has	have	VERB
ijtc-277	122	4	a	a	DET
ijtc-277	122	5	direct	direct	ADJ
ijtc-277	122	6	effect	effect	NOUN
ijtc-277	122	7	on	on	ADP
ijtc-277	122	8	regional	regional	ADJ
ijtc-277	122	9	financial	financial	ADJ
ijtc-277	122	10	performance	performance	NOUN
ijtc-277	122	11	.	.	PUNCT
ijtc-277	123	1	h2	h2	NOUN
ijtc-277	123	2	.	.	PUNCT
ijtc-277	124	1	good	good	ADJ
ijtc-277	124	2	governance	governance	NOUN
ijtc-277	124	3	has	have	VERB
ijtc-277	124	4	a	a	DET
ijtc-277	124	5	direct	direct	ADJ
ijtc-277	124	6	effect	effect	NOUN
ijtc-277	124	7	on	on	ADP
ijtc-277	124	8	the	the	DET
ijtc-277	124	9	allocation	allocation	NOUN
ijtc-277	124	10	of	of	ADP
ijtc-277	124	11	capital	capital	NOUN
ijtc-277	124	12	expenditures	expenditure	NOUN
ijtc-277	124	13	.	.	PUNCT
ijtc-277	125	1	regional	regional	ADJ
ijtc-277	125	2	financial	financial	ADJ
ijtc-277	125	3	performance	performance	NOUN
ijtc-277	125	4	regional	regional	ADJ
ijtc-277	125	5	government	government	NOUN
ijtc-277	125	6	financial	financial	ADJ
ijtc-277	125	7	performance	performance	NOUN
ijtc-277	125	8	is	be	AUX
ijtc-277	125	9	the	the	DET
ijtc-277	125	10	achievement	achievement	NOUN
ijtc-277	125	11	of	of	ADP
ijtc-277	125	12	a	a	DET
ijtc-277	125	13	work	work	NOUN
ijtc-277	125	14	result	result	NOUN
ijtc-277	125	15	in	in	ADP
ijtc-277	125	16	regional	regional	ADJ
ijtc-277	125	17	finance	finance	NOUN
ijtc-277	125	18	which	which	PRON
ijtc-277	125	19	includes	include	VERB
ijtc-277	125	20	the	the	DET
ijtc-277	125	21	budget	budget	NOUN
ijtc-277	125	22	and	and	CCONJ
ijtc-277	125	23	capital	capital	NOUN
ijtc-277	125	24	expenditures	expenditure	NOUN
ijtc-277	125	25	using	use	VERB
ijtc-277	125	26	financial	financial	ADJ
ijtc-277	125	27	indicators	indicator	NOUN
ijtc-277	125	28	that	that	PRON
ijtc-277	125	29	are	be	AUX
ijtc-277	125	30	determined	determine	VERB
ijtc-277	125	31	through	through	ADP
ijtc-277	125	32	a	a	DET
ijtc-277	125	33	policy	policy	NOUN
ijtc-277	125	34	or	or	CCONJ
ijtc-277	125	35	statutory	statutory	ADJ
ijtc-277	125	36	provisions	provision	NOUN
ijtc-277	125	37	from	from	ADP
ijtc-277	125	38	one	one	NUM
ijtc-277	125	39	budget	budget	NOUN
ijtc-277	125	40	period	period	NOUN
ijtc-277	125	41	.	.	PUNCT
ijtc-277	126	1	the	the	DET
ijtc-277	126	2	form	form	NOUN
ijtc-277	126	3	of	of	ADP
ijtc-277	126	4	performance	performance	NOUN
ijtc-277	126	5	measurement	measurement	NOUN
ijtc-277	126	6	is	be	AUX
ijtc-277	126	7	in	in	ADP
ijtc-277	126	8	the	the	DET
ijtc-277	126	9	form	form	NOUN
ijtc-277	126	10	of	of	ADP
ijtc-277	126	11	financial	financial	ADJ
ijtc-277	126	12	ratios	ratio	NOUN
ijtc-277	126	13	which	which	PRON
ijtc-277	126	14	are	be	AUX
ijtc-277	126	15	formed	form	VERB
ijtc-277	126	16	from	from	ADP
ijtc-277	126	17	the	the	DET
ijtc-277	126	18	elements	element	NOUN
ijtc-277	126	19	of	of	ADP
ijtc-277	126	20	the	the	DET
ijtc-277	126	21	regional	regional	ADJ
ijtc-277	126	22	head	head	NOUN
ijtc-277	126	23	's	's	PART
ijtc-277	126	24	accountability	accountability	NOUN
ijtc-277	126	25	report	report	NOUN
ijtc-277	126	26	in	in	ADP
ijtc-277	126	27	the	the	DET
ijtc-277	126	28	form	form	NOUN
ijtc-277	126	29	of	of	ADP
ijtc-277	126	30	budgeting	budgeting	NOUN
ijtc-277	126	31	calculations	calculation	NOUN
ijtc-277	126	32	.	.	PUNCT
ijtc-277	127	1	in	in	ADP
ijtc-277	127	2	government	government	NOUN
ijtc-277	127	3	organizations	organization	NOUN
ijtc-277	127	4	to	to	PART
ijtc-277	127	5	measure	measure	VERB
ijtc-277	127	6	financial	financial	ADJ
ijtc-277	127	7	performance	performance	NOUN
ijtc-277	127	8	,	,	PUNCT
ijtc-277	127	9	there	there	PRON
ijtc-277	127	10	are	be	VERB
ijtc-277	127	11	several	several	ADJ
ijtc-277	127	12	performance	performance	NOUN
ijtc-277	127	13	measures	measure	NOUN
ijtc-277	127	14	,	,	PUNCT
ijtc-277	127	15	namely	namely	ADV
ijtc-277	127	16	regional	regional	ADJ
ijtc-277	127	17	financial	financial	ADJ
ijtc-277	127	18	independence	independence	NOUN
ijtc-277	127	19	,	,	PUNCT
ijtc-277	127	20	regional	regional	ADJ
ijtc-277	127	21	original	original	ADJ
ijtc-277	127	22	revenue	revenue	NOUN
ijtc-277	127	23	effectiveness	effectiveness	NOUN
ijtc-277	127	24	,	,	PUNCT
ijtc-277	127	25	activities	activity	NOUN
ijtc-277	127	26	(	(	PUNCT
ijtc-277	127	27	ratio	ratio	NOUN
ijtc-277	127	28	of	of	ADP
ijtc-277	127	29	conformity	conformity	NOUN
ijtc-277	127	30	)	)	PUNCT
ijtc-277	127	31	,	,	PUNCT
ijtc-277	127	32	degree	degree	NOUN
ijtc-277	127	33	of	of	ADP
ijtc-277	127	34	decentralization	decentralization	NOUN
ijtc-277	127	35	,	,	PUNCT
ijtc-277	127	36	financial	financial	ADJ
ijtc-277	127	37	dependence	dependence	NOUN
ijtc-277	127	38	.	.	PUNCT
ijtc-277	128	1	the	the	DET
ijtc-277	128	2	role	role	NOUN
ijtc-277	128	3	of	of	ADP
ijtc-277	128	4	good	good	ADJ
ijtc-277	128	5	governance	governance	NOUN
ijtc-277	128	6	in	in	ADP
ijtc-277	128	7	economic	economic	ADJ
ijtc-277	128	8	growth	growth	NOUN
ijtc-277	128	9	:	:	PUNCT
ijtc-277	128	10	mediated	mediate	VERB
ijtc-277	128	11	by	by	ADP
ijtc-277	128	12	regional	regional	ADJ
ijtc-277	128	13	financial	financial	ADJ
ijtc-277	128	14	performance	performance	NOUN
ijtc-277	128	15	and	and	CCONJ
ijtc-277	128	16	capital	capital	NOUN
ijtc-277	128	17	expenditure	expenditure	NOUN
ijtc-277	128	18	allocation	allocation	NOUN
ijtc-277	128	19	y	y	PROPN
ijtc-277	128	20	rahmat	rahmat	NOUN
ijtc-277	128	21	akbar	akbar	NOUN
ijtc-277	128	22	,	,	PUNCT
ijtc-277	128	23	maraini	maraini	NOUN
ijtc-277	128	24	200	200	NUM
ijtc-277	128	25	|	|	ADV
ijtc-277	128	26	ilomata	ilomata	NOUN
ijtc-277	128	27	international	international	ADJ
ijtc-277	128	28	journal	journal	NOUN
ijtc-277	128	29	of	of	ADP
ijtc-277	128	30	tax	tax	PROPN
ijtc-277	128	31	&	&	CCONJ
ijtc-277	128	32	accounting	accounting	PROPN
ijtc-277	128	33	volume	volume	NOUN
ijtc-277	128	34	2	2	NUM
ijtc-277	128	35	number	number	NOUN
ijtc-277	128	36	3	3	NUM
ijtc-277	128	37	,	,	PUNCT
ijtc-277	128	38	july	july	PROPN
ijtc-277	128	39	2021	2021	NUM
ijtc-277	128	40	measurement	measurement	NOUN
ijtc-277	128	41	of	of	ADP
ijtc-277	128	42	financial	financial	ADJ
ijtc-277	128	43	performance	performance	NOUN
ijtc-277	128	44	for	for	ADP
ijtc-277	128	45	the	the	DET
ijtc-277	128	46	public	public	ADJ
ijtc-277	128	47	interest	interest	NOUN
ijtc-277	128	48	can	can	AUX
ijtc-277	128	49	be	be	AUX
ijtc-277	128	50	used	use	VERB
ijtc-277	128	51	as	as	ADP
ijtc-277	128	52	an	an	DET
ijtc-277	128	53	evaluation	evaluation	NOUN
ijtc-277	128	54	and	and	CCONJ
ijtc-277	128	55	restoring	restore	VERB
ijtc-277	128	56	performance	performance	NOUN
ijtc-277	128	57	against	against	ADP
ijtc-277	128	58	a	a	DET
ijtc-277	128	59	comparison	comparison	NOUN
ijtc-277	128	60	of	of	ADP
ijtc-277	128	61	work	work	NOUN
ijtc-277	128	62	schemes	scheme	NOUN
ijtc-277	128	63	and	and	CCONJ
ijtc-277	128	64	their	their	PRON
ijtc-277	128	65	implementation	implementation	NOUN
ijtc-277	128	66	.	.	PUNCT
ijtc-277	129	1	besides	besides	SCONJ
ijtc-277	129	2	,	,	PUNCT
ijtc-277	129	3	it	it	PRON
ijtc-277	129	4	can	can	AUX
ijtc-277	129	5	also	also	ADV
ijtc-277	129	6	be	be	AUX
ijtc-277	129	7	used	use	VERB
ijtc-277	129	8	as	as	ADP
ijtc-277	129	9	a	a	DET
ijtc-277	129	10	benchmark	benchmark	NOUN
ijtc-277	129	11	for	for	ADP
ijtc-277	129	12	improving	improve	VERB
ijtc-277	129	13	performance	performance	NOUN
ijtc-277	129	14	,	,	PUNCT
ijtc-277	129	15	especially	especially	ADV
ijtc-277	129	16	local	local	ADJ
ijtc-277	129	17	government	government	NOUN
ijtc-277	129	18	finances	finance	NOUN
ijtc-277	129	19	in	in	ADP
ijtc-277	129	20	the	the	DET
ijtc-277	129	21	next	next	ADJ
ijtc-277	129	22	period	period	NOUN
ijtc-277	129	23	.	.	PUNCT
ijtc-277	130	1	the	the	DET
ijtc-277	130	2	existence	existence	NOUN
ijtc-277	130	3	of	of	ADP
ijtc-277	130	4	regional	regional	ADJ
ijtc-277	130	5	autonomy	autonomy	NOUN
ijtc-277	130	6	has	have	AUX
ijtc-277	130	7	resulted	result	VERB
ijtc-277	130	8	in	in	ADP
ijtc-277	130	9	the	the	DET
ijtc-277	130	10	decentralization	decentralization	NOUN
ijtc-277	130	11	of	of	ADP
ijtc-277	130	12	the	the	DET
ijtc-277	130	13	government	government	NOUN
ijtc-277	130	14	system	system	NOUN
ijtc-277	130	15	in	in	ADP
ijtc-277	130	16	the	the	DET
ijtc-277	130	17	riau	riau	PROPN
ijtc-277	130	18	provincial	provincial	ADJ
ijtc-277	130	19	government	government	NOUN
ijtc-277	130	20	.	.	PUNCT
ijtc-277	131	1	therefore	therefore	ADV
ijtc-277	131	2	,	,	PUNCT
ijtc-277	131	3	the	the	DET
ijtc-277	131	4	district	district	NOUN
ijtc-277	131	5	and	and	CCONJ
ijtc-277	131	6	city	city	NOUN
ijtc-277	131	7	governments	government	NOUN
ijtc-277	131	8	in	in	ADP
ijtc-277	131	9	riau	riau	PROPN
ijtc-277	131	10	province	province	PROPN
ijtc-277	131	11	as	as	SCONJ
ijtc-277	131	12	the	the	DET
ijtc-277	131	13	party	party	NOUN
ijtc-277	131	14	in	in	ADP
ijtc-277	131	15	charge	charge	NOUN
ijtc-277	131	16	of	of	ADP
ijtc-277	131	17	running	run	VERB
ijtc-277	131	18	the	the	DET
ijtc-277	131	19	wheels	wheel	NOUN
ijtc-277	131	20	of	of	ADP
ijtc-277	131	21	government	government	NOUN
ijtc-277	131	22	,	,	PUNCT
ijtc-277	131	23	development	development	NOUN
ijtc-277	131	24	and	and	CCONJ
ijtc-277	131	25	community	community	NOUN
ijtc-277	131	26	services	service	NOUN
ijtc-277	131	27	are	be	AUX
ijtc-277	131	28	required	require	VERB
ijtc-277	131	29	to	to	PART
ijtc-277	131	30	submit	submit	VERB
ijtc-277	131	31	a	a	DET
ijtc-277	131	32	regional	regional	ADJ
ijtc-277	131	33	financial	financial	ADJ
ijtc-277	131	34	accountability	accountability	NOUN
ijtc-277	131	35	report	report	NOUN
ijtc-277	131	36	to	to	PART
ijtc-277	131	37	assess	assess	VERB
ijtc-277	131	38	whether	whether	SCONJ
ijtc-277	131	39	the	the	DET
ijtc-277	131	40	riau	riau	PROPN
ijtc-277	131	41	provincial	provincial	ADJ
ijtc-277	131	42	government	government	NOUN
ijtc-277	131	43	has	have	AUX
ijtc-277	131	44	succeeded	succeed	VERB
ijtc-277	131	45	in	in	ADP
ijtc-277	131	46	carrying	carry	VERB
ijtc-277	131	47	out	out	ADP
ijtc-277	131	48	its	its	PRON
ijtc-277	131	49	duties	duty	NOUN
ijtc-277	131	50	properly	properly	ADV
ijtc-277	131	51	or	or	CCONJ
ijtc-277	131	52	not	not	PART
ijtc-277	131	53	.	.	PUNCT
ijtc-277	132	1	the	the	DET
ijtc-277	132	2	regional	regional	ADJ
ijtc-277	132	3	capacity	capacity	NOUN
ijtc-277	132	4	in	in	ADP
ijtc-277	132	5	managing	manage	VERB
ijtc-277	132	6	finances	finance	NOUN
ijtc-277	132	7	is	be	AUX
ijtc-277	132	8	stated	state	VERB
ijtc-277	132	9	in	in	ADP
ijtc-277	132	10	the	the	DET
ijtc-277	132	11	budgeting	budgeting	NOUN
ijtc-277	132	12	,	,	PUNCT
ijtc-277	132	13	which	which	PRON
ijtc-277	132	14	directly	directly	ADV
ijtc-277	132	15	or	or	CCONJ
ijtc-277	132	16	indirectly	indirectly	ADV
ijtc-277	132	17	reflects	reflect	VERB
ijtc-277	132	18	the	the	DET
ijtc-277	132	19	ability	ability	NOUN
ijtc-277	132	20	of	of	ADP
ijtc-277	132	21	the	the	DET
ijtc-277	132	22	regional	regional	ADJ
ijtc-277	132	23	government	government	NOUN
ijtc-277	132	24	to	to	PART
ijtc-277	132	25	finance	finance	VERB
ijtc-277	132	26	the	the	DET
ijtc-277	132	27	implementation	implementation	NOUN
ijtc-277	132	28	of	of	ADP
ijtc-277	132	29	governmental	governmental	ADJ
ijtc-277	132	30	tasks	task	NOUN
ijtc-277	132	31	,	,	PUNCT
ijtc-277	132	32	development	development	NOUN
ijtc-277	132	33	and	and	CCONJ
ijtc-277	132	34	community	community	NOUN
ijtc-277	132	35	social	social	ADJ
ijtc-277	132	36	services	service	NOUN
ijtc-277	132	37	.	.	PUNCT
ijtc-277	133	1	evaluation	evaluation	NOUN
ijtc-277	133	2	of	of	ADP
ijtc-277	133	3	regional	regional	ADJ
ijtc-277	133	4	financial	financial	ADJ
ijtc-277	133	5	management	management	NOUN
ijtc-277	133	6	and	and	CCONJ
ijtc-277	133	7	regional	regional	ADJ
ijtc-277	133	8	financial	financial	ADJ
ijtc-277	133	9	financing	financing	NOUN
ijtc-277	133	10	will	will	AUX
ijtc-277	133	11	greatly	greatly	ADV
ijtc-277	133	12	determine	determine	VERB
ijtc-277	133	13	the	the	DET
ijtc-277	133	14	position	position	NOUN
ijtc-277	133	15	of	of	ADP
ijtc-277	133	16	a	a	DET
ijtc-277	133	17	regional	regional	ADJ
ijtc-277	133	18	government	government	NOUN
ijtc-277	133	19	in	in	ADP
ijtc-277	133	20	implementing	implement	VERB
ijtc-277	133	21	regional	regional	ADJ
ijtc-277	133	22	autonomy	autonomy	NOUN
ijtc-277	133	23	.	.	PUNCT
ijtc-277	134	1	research	research	NOUN
ijtc-277	134	2	conducted	conduct	VERB
ijtc-277	134	3	by	by	ADP
ijtc-277	134	4	sularso	sularso	NOUN
ijtc-277	134	5	and	and	CCONJ
ijtc-277	134	6	restianto	restianto	ADJ
ijtc-277	134	7	(	(	PUNCT
ijtc-277	134	8	2011	2011	NUM
ijtc-277	134	9	)	)	PUNCT
ijtc-277	134	10	on	on	ADP
ijtc-277	134	11	the	the	DET
ijtc-277	134	12	effect	effect	NOUN
ijtc-277	134	13	of	of	ADP
ijtc-277	134	14	financial	financial	ADJ
ijtc-277	134	15	performance	performance	NOUN
ijtc-277	134	16	on	on	ADP
ijtc-277	134	17	the	the	DET
ijtc-277	134	18	allocation	allocation	NOUN
ijtc-277	134	19	of	of	ADP
ijtc-277	134	20	capital	capital	NOUN
ijtc-277	134	21	expenditures	expenditure	NOUN
ijtc-277	134	22	in	in	ADP
ijtc-277	134	23	districts	district	NOUN
ijtc-277	134	24	/	/	SYM
ijtc-277	134	25	cities	city	NOUN
ijtc-277	134	26	in	in	ADP
ijtc-277	134	27	central	central	ADJ
ijtc-277	134	28	java	java	NOUN
ijtc-277	134	29	.	.	PUNCT
ijtc-277	135	1	from	from	ADP
ijtc-277	135	2	these	these	DET
ijtc-277	135	3	studies	study	NOUN
ijtc-277	135	4	,	,	PUNCT
ijtc-277	135	5	it	it	PRON
ijtc-277	135	6	is	be	AUX
ijtc-277	135	7	found	find	VERB
ijtc-277	135	8	that	that	SCONJ
ijtc-277	135	9	the	the	DET
ijtc-277	135	10	allocation	allocation	NOUN
ijtc-277	135	11	of	of	ADP
ijtc-277	135	12	capital	capital	NOUN
ijtc-277	135	13	expenditure	expenditure	NOUN
ijtc-277	135	14	is	be	AUX
ijtc-277	135	15	influenced	influence	VERB
ijtc-277	135	16	by	by	ADP
ijtc-277	135	17	financial	financial	ADJ
ijtc-277	135	18	performance	performance	NOUN
ijtc-277	135	19	.	.	PUNCT
ijtc-277	136	1	the	the	DET
ijtc-277	136	2	allocation	allocation	NOUN
ijtc-277	136	3	of	of	ADP
ijtc-277	136	4	capital	capital	NOUN
ijtc-277	136	5	expenditures	expenditure	NOUN
ijtc-277	136	6	affects	affect	VERB
ijtc-277	136	7	economic	economic	ADJ
ijtc-277	136	8	growth	growth	NOUN
ijtc-277	136	9	and	and	CCONJ
ijtc-277	136	10	economic	economic	ADJ
ijtc-277	136	11	growth	growth	NOUN
ijtc-277	136	12	is	be	AUX
ijtc-277	136	13	indirectly	indirectly	ADV
ijtc-277	136	14	influenced	influence	VERB
ijtc-277	136	15	by	by	ADP
ijtc-277	136	16	regional	regional	ADJ
ijtc-277	136	17	financial	financial	ADJ
ijtc-277	136	18	performance	performance	NOUN
ijtc-277	136	19	.	.	PUNCT
ijtc-277	137	1	this	this	DET
ijtc-277	137	2	research	research	NOUN
ijtc-277	137	3	implies	imply	VERB
ijtc-277	137	4	that	that	SCONJ
ijtc-277	137	5	local	local	ADJ
ijtc-277	137	6	governments	government	NOUN
ijtc-277	137	7	must	must	AUX
ijtc-277	137	8	constantly	constantly	ADV
ijtc-277	137	9	improve	improve	VERB
ijtc-277	137	10	their	their	PRON
ijtc-277	137	11	financial	financial	ADJ
ijtc-277	137	12	performance	performance	NOUN
ijtc-277	137	13	because	because	SCONJ
ijtc-277	137	14	it	it	PRON
ijtc-277	137	15	has	have	VERB
ijtc-277	137	16	an	an	DET
ijtc-277	137	17	impact	impact	NOUN
ijtc-277	137	18	on	on	ADP
ijtc-277	137	19	increasing	increase	VERB
ijtc-277	137	20	capital	capital	NOUN
ijtc-277	137	21	expenditures	expenditure	NOUN
ijtc-277	137	22	,	,	PUNCT
ijtc-277	137	23	so	so	SCONJ
ijtc-277	137	24	they	they	PRON
ijtc-277	137	25	must	must	AUX
ijtc-277	137	26	get	get	VERB
ijtc-277	137	27	adequate	adequate	ADJ
ijtc-277	137	28	priority	priority	NOUN
ijtc-277	137	29	.	.	PUNCT
ijtc-277	138	1	the	the	DET
ijtc-277	138	2	financial	financial	ADJ
ijtc-277	138	3	performance	performance	NOUN
ijtc-277	138	4	is	be	AUX
ijtc-277	138	5	also	also	ADV
ijtc-277	138	6	closely	closely	ADV
ijtc-277	138	7	related	relate	VERB
ijtc-277	138	8	to	to	ADP
ijtc-277	138	9	economic	economic	ADJ
ijtc-277	138	10	growth	growth	NOUN
ijtc-277	138	11	.	.	PUNCT
ijtc-277	139	1	the	the	DET
ijtc-277	139	2	results	result	NOUN
ijtc-277	139	3	of	of	ADP
ijtc-277	139	4	research	research	NOUN
ijtc-277	139	5	by	by	ADP
ijtc-277	139	6	mone	mone	PROPN
ijtc-277	139	7	et	et	PROPN
ijtc-277	139	8	al	al	PROPN
ijtc-277	139	9	(	(	PUNCT
ijtc-277	139	10	2016	2016	NUM
ijtc-277	139	11	)	)	PUNCT
ijtc-277	139	12	prove	prove	VERB
ijtc-277	139	13	that	that	SCONJ
ijtc-277	139	14	regional	regional	ADJ
ijtc-277	139	15	financial	financial	ADJ
ijtc-277	139	16	performance	performance	NOUN
ijtc-277	139	17	has	have	VERB
ijtc-277	139	18	a	a	DET
ijtc-277	139	19	positive	positive	ADJ
ijtc-277	139	20	and	and	CCONJ
ijtc-277	139	21	significant	significant	ADJ
ijtc-277	139	22	effect	effect	NOUN
ijtc-277	139	23	on	on	ADP
ijtc-277	139	24	economic	economic	ADJ
ijtc-277	139	25	growth	growth	NOUN
ijtc-277	139	26	.	.	PUNCT
ijtc-277	140	1	meanwhile	meanwhile	ADV
ijtc-277	140	2	,	,	PUNCT
ijtc-277	140	3	the	the	DET
ijtc-277	140	4	results	result	NOUN
ijtc-277	140	5	of	of	ADP
ijtc-277	140	6	research	research	NOUN
ijtc-277	140	7	by	by	ADP
ijtc-277	140	8	tobi	tobi	PROPN
ijtc-277	140	9	&	&	CCONJ
ijtc-277	140	10	idayati	idayati	PROPN
ijtc-277	140	11	(	(	PUNCT
ijtc-277	140	12	2016	2016	NUM
ijtc-277	140	13	)	)	PUNCT
ijtc-277	140	14	on	on	ADP
ijtc-277	140	15	the	the	DET
ijtc-277	140	16	east	east	PROPN
ijtc-277	140	17	flores	flores	PROPN
ijtc-277	140	18	regional	regional	ADJ
ijtc-277	140	19	government	government	NOUN
ijtc-277	140	20	show	show	VERB
ijtc-277	140	21	that	that	SCONJ
ijtc-277	140	22	the	the	DET
ijtc-277	140	23	level	level	NOUN
ijtc-277	140	24	of	of	ADP
ijtc-277	140	25	independence	independence	NOUN
ijtc-277	140	26	is	be	AUX
ijtc-277	140	27	at	at	ADP
ijtc-277	140	28	a	a	DET
ijtc-277	140	29	very	very	ADV
ijtc-277	140	30	low	low	ADJ
ijtc-277	140	31	level	level	NOUN
ijtc-277	140	32	of	of	ADP
ijtc-277	140	33	ability	ability	NOUN
ijtc-277	140	34	to	to	PART
ijtc-277	140	35	meet	meet	VERB
ijtc-277	140	36	the	the	DET
ijtc-277	140	37	need	need	NOUN
ijtc-277	140	38	for	for	ADP
ijtc-277	140	39	funds	fund	NOUN
ijtc-277	140	40	for	for	ADP
ijtc-277	140	41	carrying	carry	VERB
ijtc-277	140	42	out	out	ADP
ijtc-277	140	43	government	government	NOUN
ijtc-277	140	44	tasks	task	NOUN
ijtc-277	140	45	,	,	PUNCT
ijtc-277	140	46	development	development	NOUN
ijtc-277	140	47	and	and	CCONJ
ijtc-277	140	48	community	community	NOUN
ijtc-277	140	49	social	social	ADJ
ijtc-277	140	50	services	service	NOUN
ijtc-277	140	51	so	so	SCONJ
ijtc-277	140	52	that	that	SCONJ
ijtc-277	140	53	it	it	PRON
ijtc-277	140	54	affects	affect	VERB
ijtc-277	140	55	economic	economic	ADJ
ijtc-277	140	56	growth	growth	NOUN
ijtc-277	140	57	.	.	PUNCT
ijtc-277	141	1	h3	h3	NOUN
ijtc-277	141	2	.	.	PUNCT
ijtc-277	142	1	regional	regional	ADJ
ijtc-277	142	2	financial	financial	ADJ
ijtc-277	142	3	performance	performance	NOUN
ijtc-277	142	4	has	have	VERB
ijtc-277	142	5	a	a	DET
ijtc-277	142	6	direct	direct	ADJ
ijtc-277	142	7	effect	effect	NOUN
ijtc-277	142	8	on	on	ADP
ijtc-277	142	9	the	the	DET
ijtc-277	142	10	allocation	allocation	NOUN
ijtc-277	142	11	of	of	ADP
ijtc-277	142	12	capital	capital	NOUN
ijtc-277	142	13	expenditures	expenditure	NOUN
ijtc-277	142	14	.	.	PUNCT
ijtc-277	143	1	h4	h4	PROPN
ijtc-277	143	2	.	.	PUNCT
ijtc-277	144	1	regional	regional	ADJ
ijtc-277	144	2	financial	financial	ADJ
ijtc-277	144	3	performance	performance	NOUN
ijtc-277	144	4	has	have	VERB
ijtc-277	144	5	a	a	DET
ijtc-277	144	6	direct	direct	ADJ
ijtc-277	144	7	effect	effect	NOUN
ijtc-277	144	8	on	on	ADP
ijtc-277	144	9	economic	economic	ADJ
ijtc-277	144	10	growth	growth	NOUN
ijtc-277	144	11	.	.	PUNCT
ijtc-277	145	1	capital	capital	NOUN
ijtc-277	145	2	expenditure	expenditure	NOUN
ijtc-277	145	3	allocation	allocation	NOUN
ijtc-277	145	4	local	local	ADJ
ijtc-277	145	5	governments	government	NOUN
ijtc-277	145	6	allocate	allocate	VERB
ijtc-277	145	7	funds	fund	NOUN
ijtc-277	145	8	in	in	ADP
ijtc-277	145	9	the	the	DET
ijtc-277	145	10	form	form	NOUN
ijtc-277	145	11	of	of	ADP
ijtc-277	145	12	a	a	DET
ijtc-277	145	13	capital	capital	NOUN
ijtc-277	145	14	expenditure	expenditure	NOUN
ijtc-277	145	15	budget	budget	NOUN
ijtc-277	145	16	in	in	ADP
ijtc-277	145	17	budget	budget	NOUN
ijtc-277	145	18	to	to	PART
ijtc-277	145	19	increase	increase	VERB
ijtc-277	145	20	fixed	fixed	ADJ
ijtc-277	145	21	assets	asset	NOUN
ijtc-277	145	22	.	.	PUNCT
ijtc-277	146	1	this	this	DET
ijtc-277	146	2	capital	capital	NOUN
ijtc-277	146	3	expenditure	expenditure	NOUN
ijtc-277	146	4	allocation	allocation	NOUN
ijtc-277	146	5	is	be	AUX
ijtc-277	146	6	based	base	VERB
ijtc-277	146	7	on	on	ADP
ijtc-277	146	8	regional	regional	ADJ
ijtc-277	146	9	needs	need	NOUN
ijtc-277	146	10	for	for	ADP
ijtc-277	146	11	facilities	facility	NOUN
ijtc-277	146	12	and	and	CCONJ
ijtc-277	146	13	infrastructure	infrastructure	NOUN
ijtc-277	146	14	,	,	PUNCT
ijtc-277	146	15	both	both	PRON
ijtc-277	146	16	for	for	ADP
ijtc-277	146	17	the	the	DET
ijtc-277	146	18	smooth	smooth	ADJ
ijtc-277	146	19	implementation	implementation	NOUN
ijtc-277	146	20	of	of	ADP
ijtc-277	146	21	government	government	NOUN
ijtc-277	146	22	tasks	task	NOUN
ijtc-277	146	23	and	and	CCONJ
ijtc-277	146	24	the	the	DET
ijtc-277	146	25	quality	quality	NOUN
ijtc-277	146	26	of	of	ADP
ijtc-277	146	27	public	public	ADJ
ijtc-277	146	28	services	service	NOUN
ijtc-277	146	29	.	.	PUNCT
ijtc-277	147	1	the	the	DET
ijtc-277	147	2	amount	amount	NOUN
ijtc-277	147	3	of	of	ADP
ijtc-277	147	4	capital	capital	NOUN
ijtc-277	147	5	expenditures	expenditure	NOUN
ijtc-277	147	6	allocated	allocate	VERB
ijtc-277	147	7	by	by	ADP
ijtc-277	147	8	local	local	ADJ
ijtc-277	147	9	governments	government	NOUN
ijtc-277	147	10	in	in	ADP
ijtc-277	147	11	the	the	DET
ijtc-277	147	12	budgeting	budgeting	NOUN
ijtc-277	147	13	is	be	AUX
ijtc-277	147	14	of	of	ADP
ijtc-277	147	15	course	course	NOUN
ijtc-277	147	16	strongly	strongly	ADV
ijtc-277	147	17	influenced	influence	VERB
ijtc-277	147	18	by	by	ADP
ijtc-277	147	19	the	the	DET
ijtc-277	147	20	financial	financial	ADJ
ijtc-277	147	21	position	position	NOUN
ijtc-277	147	22	of	of	ADP
ijtc-277	147	23	the	the	DET
ijtc-277	147	24	region	region	NOUN
ijtc-277	147	25	.	.	PUNCT
ijtc-277	148	1	the	the	PRON
ijtc-277	148	2	higher	high	ADJ
ijtc-277	148	3	the	the	DET
ijtc-277	148	4	income	income	NOUN
ijtc-277	148	5	of	of	ADP
ijtc-277	148	6	a	a	DET
ijtc-277	148	7	region	region	NOUN
ijtc-277	148	8	,	,	PUNCT
ijtc-277	148	9	the	the	PRON
ijtc-277	148	10	higher	high	ADJ
ijtc-277	148	11	the	the	DET
ijtc-277	148	12	capital	capital	NOUN
ijtc-277	148	13	expenditure	expenditure	NOUN
ijtc-277	148	14	allocation	allocation	NOUN
ijtc-277	148	15	will	will	AUX
ijtc-277	148	16	be	be	AUX
ijtc-277	148	17	.	.	PUNCT
ijtc-277	149	1	capital	capital	NOUN
ijtc-277	149	2	expenditure	expenditure	NOUN
ijtc-277	149	3	allocation	allocation	NOUN
ijtc-277	149	4	is	be	AUX
ijtc-277	149	5	a	a	DET
ijtc-277	149	6	budget	budget	NOUN
ijtc-277	149	7	for	for	ADP
ijtc-277	149	8	obtaining	obtain	VERB
ijtc-277	149	9	fixed	fix	VERB
ijtc-277	149	10	assets	asset	NOUN
ijtc-277	149	11	and	and	CCONJ
ijtc-277	149	12	other	other	ADJ
ijtc-277	149	13	assets	asset	NOUN
ijtc-277	149	14	(	(	PUNCT
ijtc-277	149	15	halim	halim	PROPN
ijtc-277	149	16	,	,	PUNCT
ijtc-277	149	17	2013	2013	NUM
ijtc-277	149	18	)	)	PUNCT
ijtc-277	149	19	.	.	PUNCT
ijtc-277	150	1	according	accord	VERB
ijtc-277	150	2	to	to	ADP
ijtc-277	150	3	government	government	NOUN
ijtc-277	150	4	regulation	regulation	NOUN
ijtc-277	150	5	no	no	INTJ
ijtc-277	150	6	.	.	PUNCT
ijtc-277	151	1	71/2010	71/2010	NOUN
ijtc-277	151	2	,	,	PUNCT
ijtc-277	151	3	capital	capital	NOUN
ijtc-277	151	4	expenditure	expenditure	NOUN
ijtc-277	151	5	is	be	AUX
ijtc-277	151	6	regional	regional	ADJ
ijtc-277	151	7	government	government	NOUN
ijtc-277	151	8	expenditure	expenditure	NOUN
ijtc-277	151	9	whose	whose	DET
ijtc-277	151	10	benefits	benefit	NOUN
ijtc-277	151	11	exceed	exceed	VERB
ijtc-277	151	12	1	1	NUM
ijtc-277	151	13	fiscal	fiscal	ADJ
ijtc-277	151	14	year	year	NOUN
ijtc-277	151	15	and	and	CCONJ
ijtc-277	151	16	will	will	AUX
ijtc-277	151	17	increase	increase	VERB
ijtc-277	151	18	regional	regional	ADJ
ijtc-277	151	19	assets	asset	NOUN
ijtc-277	151	20	or	or	CCONJ
ijtc-277	151	21	assets	asset	NOUN
ijtc-277	151	22	and	and	CCONJ
ijtc-277	151	23	further	far	ADV
ijtc-277	151	24	add	add	VERB
ijtc-277	151	25	routine	routine	ADJ
ijtc-277	151	26	expenditures	expenditure	NOUN
ijtc-277	151	27	such	such	ADJ
ijtc-277	151	28	as	as	ADP
ijtc-277	151	29	maintenance	maintenance	NOUN
ijtc-277	151	30	costs	cost	NOUN
ijtc-277	151	31	in	in	ADP
ijtc-277	151	32	the	the	DET
ijtc-277	151	33	general	general	ADJ
ijtc-277	151	34	administrative	administrative	ADJ
ijtc-277	151	35	expenditure	expenditure	NOUN
ijtc-277	151	36	group	group	NOUN
ijtc-277	151	37	.	.	PUNCT
ijtc-277	152	1	capital	capital	NOUN
ijtc-277	152	2	expenditures	expenditure	NOUN
ijtc-277	152	3	are	be	AUX
ijtc-277	152	4	used	use	VERB
ijtc-277	152	5	to	to	PART
ijtc-277	152	6	obtain	obtain	VERB
ijtc-277	152	7	local	local	ADJ
ijtc-277	152	8	government	government	NOUN
ijtc-277	152	9	fixed	fix	VERB
ijtc-277	152	10	assets	asset	NOUN
ijtc-277	152	11	such	such	ADJ
ijtc-277	152	12	as	as	ADP
ijtc-277	152	13	the	the	DET
ijtc-277	152	14	role	role	NOUN
ijtc-277	152	15	of	of	ADP
ijtc-277	152	16	good	good	ADJ
ijtc-277	152	17	governance	governance	NOUN
ijtc-277	152	18	in	in	ADP
ijtc-277	152	19	economic	economic	ADJ
ijtc-277	152	20	growth	growth	NOUN
ijtc-277	152	21	:	:	PUNCT
ijtc-277	152	22	mediated	mediate	VERB
ijtc-277	152	23	by	by	ADP
ijtc-277	152	24	regional	regional	ADJ
ijtc-277	152	25	financial	financial	ADJ
ijtc-277	152	26	performance	performance	NOUN
ijtc-277	152	27	and	and	CCONJ
ijtc-277	152	28	capital	capital	NOUN
ijtc-277	152	29	expenditure	expenditure	NOUN
ijtc-277	152	30	allocation	allocation	NOUN
ijtc-277	152	31	y	y	PROPN
ijtc-277	152	32	rahmat	rahmat	NOUN
ijtc-277	152	33	akbar	akbar	NOUN
ijtc-277	152	34	,	,	PUNCT
ijtc-277	152	35	maraini	maraini	PROPN
ijtc-277	152	36	201	201	NUM
ijtc-277	152	37	|	|	ADV
ijtc-277	152	38	ilomata	ilomata	PROPN
ijtc-277	152	39	international	international	ADJ
ijtc-277	152	40	journal	journal	NOUN
ijtc-277	152	41	of	of	ADP
ijtc-277	152	42	tax	tax	PROPN
ijtc-277	152	43	&	&	CCONJ
ijtc-277	152	44	accounting	accounting	PROPN
ijtc-277	152	45	volume	volume	NOUN
ijtc-277	152	46	2	2	NUM
ijtc-277	152	47	number	number	NOUN
ijtc-277	152	48	3	3	NUM
ijtc-277	152	49	,	,	PUNCT
ijtc-277	152	50	july	july	PROPN
ijtc-277	152	51	2021	2021	NUM
ijtc-277	152	52	equipment	equipment	NOUN
ijtc-277	152	53	,	,	PUNCT
ijtc-277	152	54	infrastructure	infrastructure	NOUN
ijtc-277	152	55	and	and	CCONJ
ijtc-277	152	56	other	other	ADJ
ijtc-277	152	57	fixed	fix	VERB
ijtc-277	152	58	assets	asset	NOUN
ijtc-277	152	59	.	.	PUNCT
ijtc-277	153	1	how	how	SCONJ
ijtc-277	153	2	to	to	PART
ijtc-277	153	3	get	get	VERB
ijtc-277	153	4	capital	capital	NOUN
ijtc-277	153	5	expenditure	expenditure	NOUN
ijtc-277	153	6	by	by	ADP
ijtc-277	153	7	buying	buy	VERB
ijtc-277	153	8	through	through	ADP
ijtc-277	153	9	an	an	DET
ijtc-277	153	10	auction	auction	NOUN
ijtc-277	153	11	or	or	CCONJ
ijtc-277	153	12	tender	tender	NOUN
ijtc-277	153	13	process	process	NOUN
ijtc-277	153	14	.	.	PUNCT
ijtc-277	154	1	some	some	DET
ijtc-277	154	2	factors	factor	NOUN
ijtc-277	154	3	mediate	mediate	VERB
ijtc-277	154	4	regional	regional	ADJ
ijtc-277	154	5	financial	financial	ADJ
ijtc-277	154	6	performance	performance	NOUN
ijtc-277	154	7	that	that	PRON
ijtc-277	154	8	plays	play	VERB
ijtc-277	154	9	a	a	DET
ijtc-277	154	10	role	role	NOUN
ijtc-277	154	11	in	in	ADP
ijtc-277	154	12	economic	economic	ADJ
ijtc-277	154	13	growth	growth	NOUN
ijtc-277	154	14	,	,	PUNCT
ijtc-277	154	15	namely	namely	ADV
ijtc-277	154	16	the	the	DET
ijtc-277	154	17	need	need	NOUN
ijtc-277	154	18	to	to	PART
ijtc-277	154	19	allocate	allocate	VERB
ijtc-277	154	20	capital	capital	NOUN
ijtc-277	154	21	expenditures	expenditure	NOUN
ijtc-277	154	22	.	.	PUNCT
ijtc-277	155	1	the	the	DET
ijtc-277	155	2	capital	capital	NOUN
ijtc-277	155	3	expenditure	expenditure	NOUN
ijtc-277	155	4	budget	budget	NOUN
ijtc-277	155	5	is	be	AUX
ijtc-277	155	6	based	base	VERB
ijtc-277	155	7	on	on	ADP
ijtc-277	155	8	regional	regional	ADJ
ijtc-277	155	9	needs	need	NOUN
ijtc-277	155	10	for	for	ADP
ijtc-277	155	11	facilities	facility	NOUN
ijtc-277	155	12	and	and	CCONJ
ijtc-277	155	13	infrastructure	infrastructure	NOUN
ijtc-277	155	14	,	,	PUNCT
ijtc-277	155	15	both	both	PRON
ijtc-277	155	16	for	for	ADP
ijtc-277	155	17	the	the	DET
ijtc-277	155	18	smooth	smooth	ADJ
ijtc-277	155	19	implementation	implementation	NOUN
ijtc-277	155	20	of	of	ADP
ijtc-277	155	21	government	government	NOUN
ijtc-277	155	22	duties	duty	NOUN
ijtc-277	155	23	and	and	CCONJ
ijtc-277	155	24	public	public	ADJ
ijtc-277	155	25	facilities	facility	NOUN
ijtc-277	155	26	.	.	PUNCT
ijtc-277	156	1	therefore	therefore	ADV
ijtc-277	156	2	,	,	PUNCT
ijtc-277	156	3	to	to	PART
ijtc-277	156	4	improve	improve	VERB
ijtc-277	156	5	the	the	DET
ijtc-277	156	6	quality	quality	NOUN
ijtc-277	156	7	of	of	ADP
ijtc-277	156	8	public	public	ADJ
ijtc-277	156	9	services	service	NOUN
ijtc-277	156	10	,	,	PUNCT
ijtc-277	156	11	local	local	ADJ
ijtc-277	156	12	governments	government	NOUN
ijtc-277	156	13	should	should	AUX
ijtc-277	156	14	change	change	VERB
ijtc-277	156	15	the	the	DET
ijtc-277	156	16	composition	composition	NOUN
ijtc-277	156	17	of	of	ADP
ijtc-277	156	18	their	their	PRON
ijtc-277	156	19	spending	spending	NOUN
ijtc-277	156	20	.	.	PUNCT
ijtc-277	157	1	so	so	ADV
ijtc-277	157	2	far	far	ADV
ijtc-277	157	3	,	,	PUNCT
ijtc-277	157	4	regional	regional	ADJ
ijtc-277	157	5	spending	spending	NOUN
ijtc-277	157	6	has	have	AUX
ijtc-277	157	7	been	be	AUX
ijtc-277	157	8	mostly	mostly	ADV
ijtc-277	157	9	used	use	VERB
ijtc-277	157	10	for	for	ADP
ijtc-277	157	11	routine	routine	ADJ
ijtc-277	157	12	expenditures	expenditure	NOUN
ijtc-277	157	13	which	which	PRON
ijtc-277	157	14	are	be	AUX
ijtc-277	157	15	relatively	relatively	ADV
ijtc-277	157	16	unproductive	unproductive	ADJ
ijtc-277	157	17	.	.	PUNCT
ijtc-277	158	1	the	the	DET
ijtc-277	158	2	use	use	NOUN
ijtc-277	158	3	of	of	ADP
ijtc-277	158	4	spending	spending	NOUN
ijtc-277	158	5	should	should	AUX
ijtc-277	158	6	be	be	AUX
ijtc-277	158	7	allocated	allocate	VERB
ijtc-277	158	8	for	for	ADP
ijtc-277	158	9	productive	productive	ADJ
ijtc-277	158	10	things	thing	NOUN
ijtc-277	158	11	,	,	PUNCT
ijtc-277	158	12	for	for	ADP
ijtc-277	158	13	example	example	NOUN
ijtc-277	158	14	,	,	PUNCT
ijtc-277	158	15	development	development	NOUN
ijtc-277	158	16	activities	activity	NOUN
ijtc-277	158	17	(	(	PUNCT
ijtc-277	158	18	saragih	saragih	ADV
ijtc-277	158	19	,	,	PUNCT
ijtc-277	158	20	2013	2013	NUM
ijtc-277	158	21	)	)	PUNCT
ijtc-277	158	22	.	.	PUNCT
ijtc-277	159	1	the	the	DET
ijtc-277	159	2	allocation	allocation	NOUN
ijtc-277	159	3	of	of	ADP
ijtc-277	159	4	capital	capital	NOUN
ijtc-277	159	5	expenditure	expenditure	NOUN
ijtc-277	159	6	affects	affect	VERB
ijtc-277	159	7	regional	regional	ADJ
ijtc-277	159	8	economic	economic	ADJ
ijtc-277	159	9	growth	growth	NOUN
ijtc-277	159	10	.	.	PUNCT
ijtc-277	160	1	the	the	DET
ijtc-277	160	2	policy	policy	NOUN
ijtc-277	160	3	of	of	ADP
ijtc-277	160	4	implementing	implement	VERB
ijtc-277	160	5	regional	regional	ADJ
ijtc-277	160	6	autonomy	autonomy	NOUN
ijtc-277	160	7	and	and	CCONJ
ijtc-277	160	8	fiscal	fiscal	ADJ
ijtc-277	160	9	decentralization	decentralization	NOUN
ijtc-277	160	10	is	be	AUX
ijtc-277	160	11	based	base	VERB
ijtc-277	160	12	on	on	ADP
ijtc-277	160	13	the	the	DET
ijtc-277	160	14	consideration	consideration	NOUN
ijtc-277	160	15	that	that	SCONJ
ijtc-277	160	16	it	it	PRON
ijtc-277	160	17	is	be	AUX
ijtc-277	160	18	the	the	DET
ijtc-277	160	19	regions	region	NOUN
ijtc-277	160	20	that	that	PRON
ijtc-277	160	21	know	know	VERB
ijtc-277	160	22	more	more	ADJ
ijtc-277	160	23	about	about	ADP
ijtc-277	160	24	the	the	DET
ijtc-277	160	25	needs	need	NOUN
ijtc-277	160	26	and	and	CCONJ
ijtc-277	160	27	service	service	NOUN
ijtc-277	160	28	standards	standard	NOUN
ijtc-277	160	29	for	for	ADP
ijtc-277	160	30	the	the	DET
ijtc-277	160	31	people	people	NOUN
ijtc-277	160	32	in	in	ADP
ijtc-277	160	33	their	their	PRON
ijtc-277	160	34	regions	region	NOUN
ijtc-277	160	35	so	so	SCONJ
ijtc-277	160	36	that	that	SCONJ
ijtc-277	160	37	the	the	DET
ijtc-277	160	38	provision	provision	NOUN
ijtc-277	160	39	of	of	ADP
ijtc-277	160	40	regional	regional	ADJ
ijtc-277	160	41	autonomy	autonomy	NOUN
ijtc-277	160	42	is	be	AUX
ijtc-277	160	43	expected	expect	VERB
ijtc-277	160	44	to	to	PART
ijtc-277	160	45	trigger	trigger	VERB
ijtc-277	160	46	an	an	DET
ijtc-277	160	47	increase	increase	NOUN
ijtc-277	160	48	in	in	ADP
ijtc-277	160	49	the	the	DET
ijtc-277	160	50	welfare	welfare	NOUN
ijtc-277	160	51	of	of	ADP
ijtc-277	160	52	the	the	DET
ijtc-277	160	53	people	people	NOUN
ijtc-277	160	54	in	in	ADP
ijtc-277	160	55	the	the	DET
ijtc-277	160	56	regions	region	NOUN
ijtc-277	160	57	through	through	ADP
ijtc-277	160	58	increased	increase	VERB
ijtc-277	160	59	economic	economic	ADJ
ijtc-277	160	60	growth	growth	NOUN
ijtc-277	160	61	(	(	PUNCT
ijtc-277	160	62	prihastuti	prihastuti	PROPN
ijtc-277	160	63	,	,	PUNCT
ijtc-277	160	64	taufik	taufik	PROPN
ijtc-277	160	65	,	,	PUNCT
ijtc-277	160	66	&	&	CCONJ
ijtc-277	160	67	agusti	agusti	PROPN
ijtc-277	160	68	,	,	PUNCT
ijtc-277	160	69	2015	2015	NUM
ijtc-277	160	70	)	)	PUNCT
ijtc-277	160	71	.	.	PUNCT
ijtc-277	161	1	likewise	likewise	ADV
ijtc-277	161	2	,	,	PUNCT
ijtc-277	161	3	yuliana	yuliana	PROPN
ijtc-277	161	4	(	(	PUNCT
ijtc-277	161	5	2014	2014	NUM
ijtc-277	161	6	)	)	PUNCT
ijtc-277	161	7	has	have	AUX
ijtc-277	161	8	proven	prove	VERB
ijtc-277	161	9	that	that	SCONJ
ijtc-277	161	10	capital	capital	NOUN
ijtc-277	161	11	expenditure	expenditure	NOUN
ijtc-277	161	12	has	have	VERB
ijtc-277	161	13	a	a	DET
ijtc-277	161	14	positive	positive	ADJ
ijtc-277	161	15	effect	effect	NOUN
ijtc-277	161	16	on	on	ADP
ijtc-277	161	17	economic	economic	ADJ
ijtc-277	161	18	growth	growth	NOUN
ijtc-277	161	19	in	in	ADP
ijtc-277	161	20	districts	district	NOUN
ijtc-277	161	21	and	and	CCONJ
ijtc-277	161	22	cities	city	NOUN
ijtc-277	161	23	on	on	ADP
ijtc-277	161	24	the	the	DET
ijtc-277	161	25	island	island	NOUN
ijtc-277	161	26	of	of	ADP
ijtc-277	161	27	sumatra	sumatra	PROPN
ijtc-277	161	28	.	.	PUNCT
ijtc-277	162	1	however	however	ADV
ijtc-277	162	2	,	,	PUNCT
ijtc-277	162	3	the	the	DET
ijtc-277	162	4	amount	amount	NOUN
ijtc-277	162	5	of	of	ADP
ijtc-277	162	6	this	this	DET
ijtc-277	162	7	capital	capital	NOUN
ijtc-277	162	8	expenditure	expenditure	NOUN
ijtc-277	162	9	allocation	allocation	NOUN
ijtc-277	162	10	is	be	AUX
ijtc-277	162	11	still	still	ADV
ijtc-277	162	12	small	small	ADJ
ijtc-277	162	13	,	,	PUNCT
ijtc-277	162	14	namely	namely	ADV
ijtc-277	162	15	0.319	0.319	NUM
ijtc-277	162	16	.	.	PUNCT
ijtc-277	163	1	this	this	PRON
ijtc-277	163	2	needs	need	VERB
ijtc-277	163	3	attention	attention	NOUN
ijtc-277	163	4	from	from	ADP
ijtc-277	163	5	the	the	DET
ijtc-277	163	6	government	government	NOUN
ijtc-277	163	7	to	to	PART
ijtc-277	163	8	further	far	ADV
ijtc-277	163	9	increase	increase	VERB
ijtc-277	163	10	government	government	NOUN
ijtc-277	163	11	spending	spending	NOUN
ijtc-277	163	12	,	,	PUNCT
ijtc-277	163	13	especially	especially	ADV
ijtc-277	163	14	in	in	ADP
ijtc-277	163	15	capital	capital	NOUN
ijtc-277	163	16	expenditures	expenditure	NOUN
ijtc-277	163	17	.	.	PUNCT
ijtc-277	164	1	h5	h5	PROPN
ijtc-277	164	2	.	.	PUNCT
ijtc-277	165	1	the	the	DET
ijtc-277	165	2	allocation	allocation	NOUN
ijtc-277	165	3	of	of	ADP
ijtc-277	165	4	capital	capital	NOUN
ijtc-277	165	5	expenditures	expenditure	NOUN
ijtc-277	165	6	has	have	VERB
ijtc-277	165	7	a	a	DET
ijtc-277	165	8	direct	direct	ADJ
ijtc-277	165	9	effect	effect	NOUN
ijtc-277	165	10	on	on	ADP
ijtc-277	165	11	economic	economic	ADJ
ijtc-277	165	12	growth	growth	NOUN
ijtc-277	165	13	.	.	PUNCT
ijtc-277	166	1	economic	economic	ADJ
ijtc-277	166	2	growth	growth	NOUN
ijtc-277	166	3	economic	economic	ADJ
ijtc-277	166	4	growth	growth	NOUN
ijtc-277	166	5	can	can	AUX
ijtc-277	166	6	be	be	AUX
ijtc-277	166	7	interpreted	interpret	VERB
ijtc-277	166	8	as	as	ADP
ijtc-277	166	9	an	an	DET
ijtc-277	166	10	increase	increase	NOUN
ijtc-277	166	11	in	in	ADP
ijtc-277	166	12	the	the	DET
ijtc-277	166	13	production	production	NOUN
ijtc-277	166	14	capacity	capacity	NOUN
ijtc-277	166	15	of	of	ADP
ijtc-277	166	16	an	an	DET
ijtc-277	166	17	economy	economy	NOUN
ijtc-277	166	18	which	which	PRON
ijtc-277	166	19	is	be	AUX
ijtc-277	166	20	manifested	manifest	VERB
ijtc-277	166	21	in	in	ADP
ijtc-277	166	22	the	the	DET
ijtc-277	166	23	form	form	NOUN
ijtc-277	166	24	of	of	ADP
ijtc-277	166	25	an	an	DET
ijtc-277	166	26	increase	increase	NOUN
ijtc-277	166	27	in	in	ADP
ijtc-277	166	28	national	national	ADJ
ijtc-277	166	29	income	income	NOUN
ijtc-277	166	30	so	so	SCONJ
ijtc-277	166	31	that	that	SCONJ
ijtc-277	166	32	economic	economic	ADJ
ijtc-277	166	33	growth	growth	NOUN
ijtc-277	166	34	can	can	AUX
ijtc-277	166	35	be	be	AUX
ijtc-277	166	36	used	use	VERB
ijtc-277	166	37	as	as	ADP
ijtc-277	166	38	an	an	DET
ijtc-277	166	39	indicator	indicator	NOUN
ijtc-277	166	40	of	of	ADP
ijtc-277	166	41	the	the	DET
ijtc-277	166	42	success	success	NOUN
ijtc-277	166	43	of	of	ADP
ijtc-277	166	44	economic	economic	ADJ
ijtc-277	166	45	development	development	NOUN
ijtc-277	166	46	.	.	PUNCT
ijtc-277	167	1	economic	economic	ADJ
ijtc-277	167	2	growth	growth	NOUN
ijtc-277	167	3	is	be	AUX
ijtc-277	167	4	a	a	DET
ijtc-277	167	5	change	change	NOUN
ijtc-277	167	6	in	in	ADP
ijtc-277	167	7	the	the	DET
ijtc-277	167	8	level	level	NOUN
ijtc-277	167	9	of	of	ADP
ijtc-277	167	10	economic	economic	ADJ
ijtc-277	167	11	activity	activity	NOUN
ijtc-277	167	12	that	that	PRON
ijtc-277	167	13	applies	apply	VERB
ijtc-277	167	14	from	from	ADP
ijtc-277	167	15	year	year	NOUN
ijtc-277	167	16	to	to	ADP
ijtc-277	167	17	year	year	NOUN
ijtc-277	167	18	.	.	PUNCT
ijtc-277	168	1	so	so	ADV
ijtc-277	168	2	to	to	PART
ijtc-277	168	3	find	find	VERB
ijtc-277	168	4	out	out	ADP
ijtc-277	168	5	,	,	PUNCT
ijtc-277	168	6	a	a	DET
ijtc-277	168	7	comparison	comparison	NOUN
ijtc-277	168	8	of	of	ADP
ijtc-277	168	9	national	national	ADJ
ijtc-277	168	10	income	income	NOUN
ijtc-277	168	11	must	must	AUX
ijtc-277	168	12	be	be	AUX
ijtc-277	168	13	made	make	VERB
ijtc-277	168	14	from	from	ADP
ijtc-277	168	15	year	year	NOUN
ijtc-277	168	16	to	to	ADP
ijtc-277	168	17	year	year	NOUN
ijtc-277	168	18	,	,	PUNCT
ijtc-277	168	19	which	which	PRON
ijtc-277	168	20	is	be	AUX
ijtc-277	168	21	known	know	VERB
ijtc-277	168	22	as	as	ADP
ijtc-277	168	23	the	the	DET
ijtc-277	168	24	rate	rate	NOUN
ijtc-277	168	25	of	of	ADP
ijtc-277	168	26	economic	economic	ADJ
ijtc-277	168	27	growth	growth	NOUN
ijtc-277	168	28	.	.	PUNCT
ijtc-277	169	1	economic	economic	ADJ
ijtc-277	169	2	growth	growth	NOUN
ijtc-277	169	3	is	be	AUX
ijtc-277	169	4	measured	measure	VERB
ijtc-277	169	5	using	use	VERB
ijtc-277	169	6	the	the	DET
ijtc-277	169	7	gross	gross	ADJ
ijtc-277	169	8	regional	regional	ADJ
ijtc-277	169	9	domestic	domestic	ADJ
ijtc-277	169	10	product	product	NOUN
ijtc-277	169	11	(	(	PUNCT
ijtc-277	169	12	grdp	grdp	PROPN
ijtc-277	169	13	)	)	PUNCT
ijtc-277	169	14	(	(	PUNCT
ijtc-277	169	15	sukirno	sukirno	NOUN
ijtc-277	169	16	,	,	PUNCT
ijtc-277	169	17	2015	2015	NUM
ijtc-277	169	18	)	)	PUNCT
ijtc-277	169	19	.	.	PUNCT
ijtc-277	170	1	good	good	ADJ
ijtc-277	170	2	governance	governance	NOUN
ijtc-277	170	3	should	should	AUX
ijtc-277	170	4	be	be	AUX
ijtc-277	170	5	realized	realize	VERB
ijtc-277	170	6	by	by	ADP
ijtc-277	170	7	managing	manage	VERB
ijtc-277	170	8	the	the	DET
ijtc-277	170	9	budget	budget	NOUN
ijtc-277	170	10	in	in	ADP
ijtc-277	170	11	an	an	DET
ijtc-277	170	12	economical	economical	ADJ
ijtc-277	170	13	,	,	PUNCT
ijtc-277	170	14	effective	effective	ADJ
ijtc-277	170	15	and	and	CCONJ
ijtc-277	170	16	efficient	efficient	ADJ
ijtc-277	170	17	manner	manner	NOUN
ijtc-277	170	18	to	to	PART
ijtc-277	170	19	increase	increase	VERB
ijtc-277	170	20	the	the	DET
ijtc-277	170	21	rate	rate	NOUN
ijtc-277	170	22	of	of	ADP
ijtc-277	170	23	economic	economic	ADJ
ijtc-277	170	24	growth	growth	NOUN
ijtc-277	170	25	.	.	PUNCT
ijtc-277	171	1	based	base	VERB
ijtc-277	171	2	on	on	ADP
ijtc-277	171	3	the	the	DET
ijtc-277	171	4	results	result	NOUN
ijtc-277	171	5	of	of	ADP
ijtc-277	171	6	previous	previous	ADJ
ijtc-277	171	7	research	research	NOUN
ijtc-277	171	8	by	by	ADP
ijtc-277	171	9	fajerin	fajerin	NOUN
ijtc-277	171	10	,	,	PUNCT
ijtc-277	171	11	fahmi	fahmi	PROPN
ijtc-277	171	12	and	and	CCONJ
ijtc-277	171	13	dalimunthe	dalimunthe	PROPN
ijtc-277	171	14	(	(	PUNCT
ijtc-277	171	15	2018	2018	NUM
ijtc-277	171	16	)	)	PUNCT
ijtc-277	171	17	which	which	PRON
ijtc-277	171	18	states	state	VERB
ijtc-277	171	19	that	that	SCONJ
ijtc-277	171	20	government	government	NOUN
ijtc-277	171	21	management	management	NOUN
ijtc-277	171	22	can	can	AUX
ijtc-277	171	23	have	have	VERB
ijtc-277	171	24	a	a	DET
ijtc-277	171	25	positive	positive	ADJ
ijtc-277	171	26	and	and	CCONJ
ijtc-277	171	27	significant	significant	ADJ
ijtc-277	171	28	effect	effect	NOUN
ijtc-277	171	29	both	both	CCONJ
ijtc-277	171	30	directly	directly	ADV
ijtc-277	171	31	and	and	CCONJ
ijtc-277	171	32	mediate	mediate	VERB
ijtc-277	171	33	by	by	ADP
ijtc-277	171	34	capital	capital	NOUN
ijtc-277	171	35	spending	spending	NOUN
ijtc-277	171	36	.	.	PUNCT
ijtc-277	172	1	one	one	NUM
ijtc-277	172	2	of	of	ADP
ijtc-277	172	3	the	the	DET
ijtc-277	172	4	government	government	NOUN
ijtc-277	172	5	's	's	PART
ijtc-277	172	6	efforts	effort	NOUN
ijtc-277	172	7	to	to	PART
ijtc-277	172	8	increase	increase	VERB
ijtc-277	172	9	development	development	NOUN
ijtc-277	172	10	is	be	AUX
ijtc-277	172	11	by	by	ADP
ijtc-277	172	12	allocating	allocate	VERB
ijtc-277	172	13	a	a	DET
ijtc-277	172	14	budget	budget	NOUN
ijtc-277	172	15	for	for	ADP
ijtc-277	172	16	expenditure	expenditure	NOUN
ijtc-277	172	17	.	.	PUNCT
ijtc-277	173	1	however	however	ADV
ijtc-277	173	2	,	,	PUNCT
ijtc-277	173	3	the	the	DET
ijtc-277	173	4	slowdown	slowdown	NOUN
ijtc-277	173	5	in	in	ADP
ijtc-277	173	6	economic	economic	ADJ
ijtc-277	173	7	growth	growth	NOUN
ijtc-277	173	8	is	be	AUX
ijtc-277	173	9	not	not	PART
ijtc-277	173	10	in	in	ADP
ijtc-277	173	11	line	line	NOUN
ijtc-277	173	12	with	with	ADP
ijtc-277	173	13	the	the	DET
ijtc-277	173	14	increase	increase	NOUN
ijtc-277	173	15	in	in	ADP
ijtc-277	173	16	the	the	DET
ijtc-277	173	17	allocation	allocation	NOUN
ijtc-277	173	18	of	of	ADP
ijtc-277	173	19	capital	capital	NOUN
ijtc-277	173	20	expenditures	expenditure	NOUN
ijtc-277	173	21	,	,	PUNCT
ijtc-277	173	22	gdp	gdp	NOUN
ijtc-277	173	23	per	per	ADP
ijtc-277	173	24	capita	capita	NOUN
ijtc-277	173	25	and	and	CCONJ
ijtc-277	173	26	the	the	DET
ijtc-277	173	27	government	government	NOUN
ijtc-277	173	28	's	's	PART
ijtc-277	173	29	commitment	commitment	NOUN
ijtc-277	173	30	to	to	PART
ijtc-277	173	31	continue	continue	VERB
ijtc-277	173	32	realizing	realize	VERB
ijtc-277	173	33	good	good	ADJ
ijtc-277	173	34	governance	governance	NOUN
ijtc-277	173	35	.	.	PUNCT
ijtc-277	174	1	the	the	DET
ijtc-277	174	2	local	local	ADJ
ijtc-277	174	3	governments	government	NOUN
ijtc-277	174	4	must	must	AUX
ijtc-277	174	5	continually	continually	ADV
ijtc-277	174	6	improve	improve	VERB
ijtc-277	174	7	their	their	PRON
ijtc-277	174	8	financial	financial	ADJ
ijtc-277	174	9	performance	performance	NOUN
ijtc-277	174	10	because	because	SCONJ
ijtc-277	174	11	they	they	PRON
ijtc-277	174	12	have	have	VERB
ijtc-277	174	13	an	an	DET
ijtc-277	174	14	impact	impact	NOUN
ijtc-277	174	15	on	on	ADP
ijtc-277	174	16	increasing	increase	VERB
ijtc-277	174	17	capital	capital	NOUN
ijtc-277	174	18	expenditures	expenditure	NOUN
ijtc-277	174	19	,	,	PUNCT
ijtc-277	174	20	so	so	SCONJ
ijtc-277	174	21	they	they	PRON
ijtc-277	174	22	must	must	AUX
ijtc-277	174	23	get	get	VERB
ijtc-277	174	24	adequate	adequate	ADJ
ijtc-277	174	25	priority	priority	NOUN
ijtc-277	174	26	.	.	PUNCT
ijtc-277	175	1	in	in	ADP
ijtc-277	175	2	this	this	DET
ijtc-277	175	3	study	study	NOUN
ijtc-277	175	4	,	,	PUNCT
ijtc-277	175	5	the	the	DET
ijtc-277	175	6	effect	effect	NOUN
ijtc-277	175	7	of	of	ADP
ijtc-277	175	8	financial	financial	ADJ
ijtc-277	175	9	performance	performance	NOUN
ijtc-277	175	10	on	on	ADP
ijtc-277	175	11	economic	economic	ADJ
ijtc-277	175	12	growth	growth	NOUN
ijtc-277	175	13	is	be	AUX
ijtc-277	175	14	measured	measure	VERB
ijtc-277	175	15	indirectly	indirectly	ADV
ijtc-277	175	16	.	.	PUNCT
ijtc-277	176	1	the	the	DET
ijtc-277	176	2	results	result	NOUN
ijtc-277	176	3	of	of	ADP
ijtc-277	176	4	research	research	NOUN
ijtc-277	176	5	(	(	PUNCT
ijtc-277	176	6	sularso	sularso	PROPN
ijtc-277	176	7	&	&	CCONJ
ijtc-277	176	8	restianto	restianto	ADJ
ijtc-277	176	9	,	,	PUNCT
ijtc-277	176	10	2012	2012	NUM
ijtc-277	176	11	)	)	PUNCT
ijtc-277	176	12	in	in	ADP
ijtc-277	176	13	districts	district	NOUN
ijtc-277	176	14	and	and	CCONJ
ijtc-277	176	15	cities	city	NOUN
ijtc-277	176	16	in	in	ADP
ijtc-277	176	17	central	central	ADJ
ijtc-277	176	18	java	java	NOUN
ijtc-277	176	19	,	,	PUNCT
ijtc-277	176	20	show	show	VERB
ijtc-277	176	21	that	that	SCONJ
ijtc-277	176	22	financial	financial	ADJ
ijtc-277	176	23	the	the	DET
ijtc-277	176	24	role	role	NOUN
ijtc-277	176	25	of	of	ADP
ijtc-277	176	26	good	good	ADJ
ijtc-277	176	27	governance	governance	NOUN
ijtc-277	176	28	in	in	ADP
ijtc-277	176	29	economic	economic	ADJ
ijtc-277	176	30	growth	growth	NOUN
ijtc-277	176	31	:	:	PUNCT
ijtc-277	176	32	mediated	mediate	VERB
ijtc-277	176	33	by	by	ADP
ijtc-277	176	34	regional	regional	ADJ
ijtc-277	176	35	financial	financial	ADJ
ijtc-277	176	36	performance	performance	NOUN
ijtc-277	176	37	and	and	CCONJ
ijtc-277	176	38	capital	capital	NOUN
ijtc-277	176	39	expenditure	expenditure	NOUN
ijtc-277	176	40	allocation	allocation	NOUN
ijtc-277	176	41	y	y	PROPN
ijtc-277	176	42	rahmat	rahmat	NOUN
ijtc-277	176	43	akbar	akbar	NOUN
ijtc-277	176	44	,	,	PUNCT
ijtc-277	176	45	maraini	maraini	PROPN
ijtc-277	176	46	202	202	NUM
ijtc-277	176	47	|	|	ADV
ijtc-277	176	48	ilomata	ilomata	PROPN
ijtc-277	176	49	international	international	ADJ
ijtc-277	176	50	journal	journal	NOUN
ijtc-277	176	51	of	of	ADP
ijtc-277	176	52	tax	tax	PROPN
ijtc-277	176	53	&	&	CCONJ
ijtc-277	176	54	accounting	accounting	PROPN
ijtc-277	176	55	volume	volume	NOUN
ijtc-277	176	56	2	2	NUM
ijtc-277	176	57	number	number	NOUN
ijtc-277	176	58	3	3	NUM
ijtc-277	176	59	,	,	PUNCT
ijtc-277	176	60	july	july	PROPN
ijtc-277	176	61	2021	2021	NUM
ijtc-277	176	62	performance	performance	NOUN
ijtc-277	176	63	indirectly	indirectly	ADV
ijtc-277	176	64	has	have	VERB
ijtc-277	176	65	a	a	DET
ijtc-277	176	66	significant	significant	ADJ
ijtc-277	176	67	effect	effect	NOUN
ijtc-277	176	68	on	on	ADP
ijtc-277	176	69	economic	economic	ADJ
ijtc-277	176	70	growth	growth	NOUN
ijtc-277	176	71	through	through	ADP
ijtc-277	176	72	the	the	DET
ijtc-277	176	73	allocation	allocation	NOUN
ijtc-277	176	74	of	of	ADP
ijtc-277	176	75	capital	capital	NOUN
ijtc-277	176	76	expenditures	expenditure	NOUN
ijtc-277	176	77	.	.	PUNCT
ijtc-277	177	1	the	the	DET
ijtc-277	177	2	allocation	allocation	NOUN
ijtc-277	177	3	of	of	ADP
ijtc-277	177	4	capital	capital	NOUN
ijtc-277	177	5	expenditure	expenditure	NOUN
ijtc-277	177	6	is	be	AUX
ijtc-277	177	7	influenced	influence	VERB
ijtc-277	177	8	by	by	ADP
ijtc-277	177	9	financial	financial	ADJ
ijtc-277	177	10	performance	performance	NOUN
ijtc-277	177	11	,	,	PUNCT
ijtc-277	177	12	the	the	DET
ijtc-277	177	13	allocation	allocation	NOUN
ijtc-277	177	14	of	of	ADP
ijtc-277	177	15	capital	capital	NOUN
ijtc-277	177	16	expenditure	expenditure	NOUN
ijtc-277	177	17	affects	affect	VERB
ijtc-277	177	18	economic	economic	ADJ
ijtc-277	177	19	growth	growth	NOUN
ijtc-277	177	20	and	and	CCONJ
ijtc-277	177	21	economic	economic	ADJ
ijtc-277	177	22	growth	growth	NOUN
ijtc-277	177	23	is	be	AUX
ijtc-277	177	24	indirectly	indirectly	ADV
ijtc-277	177	25	influenced	influence	VERB
ijtc-277	177	26	by	by	ADP
ijtc-277	177	27	regional	regional	ADJ
ijtc-277	177	28	financial	financial	ADJ
ijtc-277	177	29	performance	performance	NOUN
ijtc-277	177	30	.	.	PUNCT
ijtc-277	178	1	this	this	PRON
ijtc-277	178	2	means	mean	VERB
ijtc-277	178	3	that	that	SCONJ
ijtc-277	178	4	local	local	ADJ
ijtc-277	178	5	governments	government	NOUN
ijtc-277	178	6	must	must	AUX
ijtc-277	178	7	continually	continually	ADV
ijtc-277	178	8	improve	improve	VERB
ijtc-277	178	9	their	their	PRON
ijtc-277	178	10	financial	financial	ADJ
ijtc-277	178	11	performance	performance	NOUN
ijtc-277	178	12	because	because	SCONJ
ijtc-277	178	13	they	they	PRON
ijtc-277	178	14	have	have	VERB
ijtc-277	178	15	an	an	DET
ijtc-277	178	16	impact	impact	NOUN
ijtc-277	178	17	on	on	ADP
ijtc-277	178	18	increasing	increase	VERB
ijtc-277	178	19	capital	capital	NOUN
ijtc-277	178	20	expenditures	expenditure	NOUN
ijtc-277	178	21	so	so	SCONJ
ijtc-277	178	22	that	that	SCONJ
ijtc-277	178	23	they	they	PRON
ijtc-277	178	24	must	must	AUX
ijtc-277	178	25	receive	receive	VERB
ijtc-277	178	26	adequate	adequate	ADJ
ijtc-277	178	27	priority	priority	NOUN
ijtc-277	178	28	.	.	PUNCT
ijtc-277	179	1	on	on	ADP
ijtc-277	179	2	the	the	DET
ijtc-277	179	3	other	other	ADJ
ijtc-277	179	4	hand	hand	NOUN
ijtc-277	179	5	,	,	PUNCT
ijtc-277	179	6	research	research	NOUN
ijtc-277	179	7	with	with	ADP
ijtc-277	179	8	the	the	DET
ijtc-277	179	9	same	same	ADJ
ijtc-277	179	10	variables	variable	NOUN
ijtc-277	179	11	as	as	ADP
ijtc-277	179	12	in	in	ADP
ijtc-277	179	13	the	the	DET
ijtc-277	179	14	results	result	NOUN
ijtc-277	179	15	of	of	ADP
ijtc-277	179	16	research	research	NOUN
ijtc-277	179	17	(	(	PUNCT
ijtc-277	179	18	prihastuti	prihastuti	PROPN
ijtc-277	179	19	,	,	PUNCT
ijtc-277	179	20	taufik	taufik	PROPN
ijtc-277	179	21	,	,	PUNCT
ijtc-277	179	22	&	&	CCONJ
ijtc-277	179	23	agusti	agusti	PROPN
ijtc-277	179	24	,	,	PUNCT
ijtc-277	179	25	2015	2015	NUM
ijtc-277	179	26	)	)	PUNCT
ijtc-277	179	27	shows	show	VERB
ijtc-277	179	28	that	that	SCONJ
ijtc-277	179	29	there	there	PRON
ijtc-277	179	30	is	be	VERB
ijtc-277	179	31	a	a	DET
ijtc-277	179	32	mediating	mediate	VERB
ijtc-277	179	33	role	role	NOUN
ijtc-277	179	34	in	in	ADP
ijtc-277	179	35	the	the	DET
ijtc-277	179	36	allocation	allocation	NOUN
ijtc-277	179	37	of	of	ADP
ijtc-277	179	38	capital	capital	NOUN
ijtc-277	179	39	expenditures	expenditure	NOUN
ijtc-277	179	40	in	in	ADP
ijtc-277	179	41	influencing	influence	VERB
ijtc-277	179	42	financial	financial	ADJ
ijtc-277	179	43	performance	performance	NOUN
ijtc-277	179	44	and	and	CCONJ
ijtc-277	179	45	economic	economic	ADJ
ijtc-277	179	46	growth	growth	NOUN
ijtc-277	179	47	in	in	ADP
ijtc-277	179	48	riau	riau	PROPN
ijtc-277	179	49	regency	regency	PROPN
ijtc-277	179	50	/	/	SYM
ijtc-277	179	51	city	city	PROPN
ijtc-277	179	52	.	.	PUNCT
ijtc-277	180	1	the	the	DET
ijtc-277	180	2	financial	financial	ADJ
ijtc-277	180	3	performance	performance	NOUN
ijtc-277	180	4	of	of	ADP
ijtc-277	180	5	districts	district	NOUN
ijtc-277	180	6	and	and	CCONJ
ijtc-277	180	7	cities	city	NOUN
ijtc-277	180	8	in	in	ADP
ijtc-277	180	9	the	the	DET
ijtc-277	180	10	province	province	NOUN
ijtc-277	180	11	has	have	VERB
ijtc-277	180	12	an	an	DET
ijtc-277	180	13	influence	influence	NOUN
ijtc-277	180	14	on	on	ADP
ijtc-277	180	15	the	the	DET
ijtc-277	180	16	allocation	allocation	NOUN
ijtc-277	180	17	of	of	ADP
ijtc-277	180	18	capital	capital	NOUN
ijtc-277	180	19	expenditures	expenditure	NOUN
ijtc-277	180	20	with	with	ADP
ijtc-277	180	21	a	a	DET
ijtc-277	180	22	contribution	contribution	NOUN
ijtc-277	180	23	of	of	ADP
ijtc-277	180	24	59.29	59.29	NUM
ijtc-277	180	25	%	%	NOUN
ijtc-277	180	26	.	.	PUNCT
ijtc-277	181	1	while	while	SCONJ
ijtc-277	181	2	direct	direct	ADJ
ijtc-277	181	3	financial	financial	ADJ
ijtc-277	181	4	performance	performance	NOUN
ijtc-277	181	5	has	have	VERB
ijtc-277	181	6	a	a	DET
ijtc-277	181	7	significant	significant	ADJ
ijtc-277	181	8	effect	effect	NOUN
ijtc-277	181	9	on	on	ADP
ijtc-277	181	10	economic	economic	ADJ
ijtc-277	181	11	growth	growth	NOUN
ijtc-277	181	12	with	with	ADP
ijtc-277	181	13	a	a	DET
ijtc-277	181	14	contribution	contribution	NOUN
ijtc-277	181	15	of	of	ADP
ijtc-277	181	16	30.25	30.25	NUM
ijtc-277	181	17	%	%	NOUN
ijtc-277	181	18	,	,	PUNCT
ijtc-277	181	19	however	however	ADV
ijtc-277	181	20	,	,	PUNCT
ijtc-277	181	21	the	the	DET
ijtc-277	181	22	allocation	allocation	NOUN
ijtc-277	181	23	of	of	ADP
ijtc-277	181	24	capital	capital	NOUN
ijtc-277	181	25	expenditures	expenditure	NOUN
ijtc-277	181	26	does	do	AUX
ijtc-277	181	27	not	not	PART
ijtc-277	181	28	have	have	VERB
ijtc-277	181	29	a	a	DET
ijtc-277	181	30	direct	direct	ADJ
ijtc-277	181	31	effect	effect	NOUN
ijtc-277	181	32	on	on	ADP
ijtc-277	181	33	economic	economic	ADJ
ijtc-277	181	34	growth	growth	NOUN
ijtc-277	181	35	,	,	PUNCT
ijtc-277	181	36	so	so	SCONJ
ijtc-277	181	37	that	that	SCONJ
ijtc-277	181	38	indirect	indirect	ADJ
ijtc-277	181	39	financial	financial	ADJ
ijtc-277	181	40	performance	performance	NOUN
ijtc-277	181	41	(	(	PUNCT
ijtc-277	181	42	through	through	ADP
ijtc-277	181	43	the	the	DET
ijtc-277	181	44	allocation	allocation	NOUN
ijtc-277	181	45	of	of	ADP
ijtc-277	181	46	capital	capital	NOUN
ijtc-277	181	47	expenditures	expenditure	NOUN
ijtc-277	181	48	)	)	PUNCT
ijtc-277	181	49	has	have	VERB
ijtc-277	181	50	no	no	DET
ijtc-277	181	51	significant	significant	ADJ
ijtc-277	181	52	effect	effect	NOUN
ijtc-277	181	53	on	on	ADP
ijtc-277	181	54	economic	economic	ADJ
ijtc-277	181	55	growth	growth	NOUN
ijtc-277	181	56	in	in	ADP
ijtc-277	181	57	the	the	DET
ijtc-277	181	58	district	district	NOUN
ijtc-277	181	59	and	and	CCONJ
ijtc-277	181	60	city	city	NOUN
ijtc-277	181	61	in	in	ADP
ijtc-277	181	62	riau	riau	PROPN
ijtc-277	181	63	province	province	PROPN
ijtc-277	181	64	.	.	PUNCT
ijtc-277	182	1	in	in	ADP
ijtc-277	182	2	this	this	DET
ijtc-277	182	3	study	study	NOUN
ijtc-277	182	4	,	,	PUNCT
ijtc-277	182	5	the	the	DET
ijtc-277	182	6	authors	author	NOUN
ijtc-277	182	7	try	try	VERB
ijtc-277	182	8	to	to	PART
ijtc-277	182	9	add	add	VERB
ijtc-277	182	10	the	the	DET
ijtc-277	182	11	local	local	ADJ
ijtc-277	182	12	revenue	revenue	NOUN
ijtc-277	182	13	variable	variable	NOUN
ijtc-277	182	14	as	as	ADP
ijtc-277	182	15	an	an	DET
ijtc-277	182	16	influencer	influencer	NOUN
ijtc-277	182	17	of	of	ADP
ijtc-277	182	18	capital	capital	NOUN
ijtc-277	182	19	expenditure	expenditure	NOUN
ijtc-277	182	20	allocations	allocation	NOUN
ijtc-277	182	21	and	and	CCONJ
ijtc-277	182	22	regional	regional	ADJ
ijtc-277	182	23	economic	economic	ADJ
ijtc-277	182	24	growth	growth	NOUN
ijtc-277	182	25	.	.	PUNCT
ijtc-277	183	1	h6	h6	PROPN
ijtc-277	183	2	.	.	PUNCT
ijtc-277	184	1	good	good	ADJ
ijtc-277	184	2	governance	governance	NOUN
ijtc-277	184	3	has	have	VERB
ijtc-277	184	4	an	an	DET
ijtc-277	184	5	indirect	indirect	ADJ
ijtc-277	184	6	effect	effect	NOUN
ijtc-277	184	7	on	on	ADP
ijtc-277	184	8	economic	economic	ADJ
ijtc-277	184	9	growth	growth	NOUN
ijtc-277	184	10	through	through	ADP
ijtc-277	184	11	the	the	DET
ijtc-277	184	12	allocation	allocation	NOUN
ijtc-277	184	13	of	of	ADP
ijtc-277	184	14	capital	capital	NOUN
ijtc-277	184	15	expenditures	expenditure	NOUN
ijtc-277	184	16	regional	regional	ADJ
ijtc-277	184	17	financial	financial	ADJ
ijtc-277	184	18	performance	performance	NOUN
ijtc-277	184	19	.	.	PUNCT
ijtc-277	185	1	h7	h7	PROPN
ijtc-277	185	2	.	.	PUNCT
ijtc-277	186	1	good	good	ADJ
ijtc-277	186	2	governance	governance	NOUN
ijtc-277	186	3	has	have	VERB
ijtc-277	186	4	an	an	DET
ijtc-277	186	5	indirect	indirect	ADJ
ijtc-277	186	6	effect	effect	NOUN
ijtc-277	186	7	on	on	ADP
ijtc-277	186	8	economic	economic	ADJ
ijtc-277	186	9	growth	growth	NOUN
ijtc-277	186	10	through	through	ADP
ijtc-277	186	11	the	the	DET
ijtc-277	186	12	allocation	allocation	NOUN
ijtc-277	186	13	of	of	ADP
ijtc-277	186	14	capital	capital	NOUN
ijtc-277	186	15	expenditures	expenditure	NOUN
ijtc-277	186	16	.	.	PUNCT
ijtc-277	187	1	method	method	VERB
ijtc-277	187	2	the	the	DET
ijtc-277	187	3	population	population	NOUN
ijtc-277	187	4	in	in	ADP
ijtc-277	187	5	this	this	DET
ijtc-277	187	6	study	study	NOUN
ijtc-277	187	7	is	be	AUX
ijtc-277	187	8	the	the	DET
ijtc-277	187	9	financial	financial	ADJ
ijtc-277	187	10	statements	statement	NOUN
ijtc-277	187	11	of	of	ADP
ijtc-277	187	12	12	12	NUM
ijtc-277	187	13	regencies	regency	NOUN
ijtc-277	187	14	and	and	CCONJ
ijtc-277	187	15	cities	city	NOUN
ijtc-277	187	16	in	in	ADP
ijtc-277	187	17	riau	riau	PROPN
ijtc-277	187	18	province	province	PROPN
ijtc-277	187	19	,	,	PUNCT
ijtc-277	187	20	with	with	ADP
ijtc-277	187	21	sample	sample	NOUN
ijtc-277	187	22	data	datum	NOUN
ijtc-277	187	23	from	from	ADP
ijtc-277	187	24	the	the	DET
ijtc-277	187	25	revenue	revenue	NOUN
ijtc-277	187	26	service	service	NOUN
ijtc-277	187	27	and	and	CCONJ
ijtc-277	187	28	the	the	DET
ijtc-277	187	29	regional	regional	ADJ
ijtc-277	187	30	financial	financial	ADJ
ijtc-277	187	31	and	and	CCONJ
ijtc-277	187	32	asset	asset	NOUN
ijtc-277	187	33	management	management	NOUN
ijtc-277	187	34	office	office	NOUN
ijtc-277	187	35	of	of	ADP
ijtc-277	187	36	riau	riau	PROPN
ijtc-277	187	37	province	province	PROPN
ijtc-277	187	38	.	.	PUNCT
ijtc-277	188	1	the	the	DET
ijtc-277	188	2	research	research	NOUN
ijtc-277	188	3	was	be	AUX
ijtc-277	188	4	carried	carry	VERB
ijtc-277	188	5	out	out	ADP
ijtc-277	188	6	by	by	ADP
ijtc-277	188	7	census	census	NOUN
ijtc-277	188	8	on	on	ADP
ijtc-277	188	9	reports	report	NOUN
ijtc-277	188	10	on	on	ADP
ijtc-277	188	11	the	the	DET
ijtc-277	188	12	realization	realization	NOUN
ijtc-277	188	13	of	of	ADP
ijtc-277	188	14	the	the	DET
ijtc-277	188	15	apbd	apbd	NOUN
ijtc-277	188	16	from	from	ADP
ijtc-277	188	17	2014	2014	NUM
ijtc-277	188	18	to	to	ADP
ijtc-277	188	19	2018	2018	NUM
ijtc-277	188	20	so	so	SCONJ
ijtc-277	188	21	that	that	SCONJ
ijtc-277	188	22	the	the	DET
ijtc-277	188	23	data	datum	NOUN
ijtc-277	188	24	was	be	AUX
ijtc-277	188	25	obtained	obtain	VERB
ijtc-277	188	26	totalling	total	VERB
ijtc-277	188	27	60	60	NUM
ijtc-277	188	28	.	.	PUNCT
ijtc-277	189	1	the	the	DET
ijtc-277	189	2	design	design	NOUN
ijtc-277	189	3	of	of	ADP
ijtc-277	189	4	the	the	DET
ijtc-277	189	5	analysis	analysis	NOUN
ijtc-277	189	6	in	in	ADP
ijtc-277	189	7	this	this	DET
ijtc-277	189	8	research	research	NOUN
ijtc-277	189	9	is	be	AUX
ijtc-277	189	10	quantitative	quantitative	ADJ
ijtc-277	189	11	using	use	VERB
ijtc-277	189	12	secondary	secondary	ADJ
ijtc-277	189	13	data	datum	NOUN
ijtc-277	189	14	,	,	PUNCT
ijtc-277	189	15	which	which	PRON
ijtc-277	189	16	functions	function	VERB
ijtc-277	189	17	from	from	ADP
ijtc-277	189	18	the	the	DET
ijtc-277	189	19	report	report	NOUN
ijtc-277	189	20	on	on	ADP
ijtc-277	189	21	the	the	DET
ijtc-277	189	22	realization	realization	NOUN
ijtc-277	189	23	of	of	ADP
ijtc-277	189	24	the	the	DET
ijtc-277	189	25	regional	regional	ADJ
ijtc-277	189	26	income	income	NOUN
ijtc-277	189	27	and	and	CCONJ
ijtc-277	189	28	expenditure	expenditure	NOUN
ijtc-277	189	29	budget	budget	NOUN
ijtc-277	189	30	(	(	PUNCT
ijtc-277	189	31	akbar	akbar	PROPN
ijtc-277	189	32	y.	y.	PROPN
ijtc-277	189	33	r.	r.	PROPN
ijtc-277	189	34	,	,	PUNCT
ijtc-277	189	35	2020	2020	NUM
ijtc-277	189	36	)	)	PUNCT
ijtc-277	189	37	.	.	PUNCT
ijtc-277	190	1	to	to	PART
ijtc-277	190	2	obtain	obtain	VERB
ijtc-277	190	3	the	the	DET
ijtc-277	190	4	data	datum	NOUN
ijtc-277	190	5	and	and	CCONJ
ijtc-277	190	6	information	information	NOUN
ijtc-277	190	7	needed	need	VERB
ijtc-277	190	8	in	in	ADP
ijtc-277	190	9	this	this	DET
ijtc-277	190	10	study	study	NOUN
ijtc-277	190	11	,	,	PUNCT
ijtc-277	190	12	use	use	VERB
ijtc-277	190	13	secondary	secondary	ADJ
ijtc-277	190	14	data	datum	NOUN
ijtc-277	190	15	from	from	ADP
ijtc-277	190	16	the	the	DET
ijtc-277	190	17	revenue	revenue	NOUN
ijtc-277	190	18	,	,	PUNCT
ijtc-277	190	19	financial	financial	ADJ
ijtc-277	190	20	and	and	CCONJ
ijtc-277	190	21	asset	asset	NOUN
ijtc-277	190	22	management	management	NOUN
ijtc-277	190	23	office	office	NOUN
ijtc-277	190	24	in	in	ADP
ijtc-277	190	25	the	the	DET
ijtc-277	190	26	form	form	NOUN
ijtc-277	190	27	of	of	ADP
ijtc-277	190	28	annual	annual	ADJ
ijtc-277	190	29	budget	budget	NOUN
ijtc-277	190	30	realizations	realization	NOUN
ijtc-277	190	31	published	publish	VERB
ijtc-277	190	32	through	through	ADP
ijtc-277	190	33	regional	regional	ADJ
ijtc-277	190	34	regulations	regulation	NOUN
ijtc-277	190	35	concerning	concern	VERB
ijtc-277	190	36	budget	budget	NOUN
ijtc-277	190	37	accountability	accountability	NOUN
ijtc-277	190	38	where	where	SCONJ
ijtc-277	190	39	there	there	PRON
ijtc-277	190	40	are	be	VERB
ijtc-277	190	41	financial	financial	ADJ
ijtc-277	190	42	reports	report	NOUN
ijtc-277	190	43	that	that	PRON
ijtc-277	190	44	are	be	AUX
ijtc-277	190	45	used	use	VERB
ijtc-277	190	46	as	as	ADP
ijtc-277	190	47	basic	basic	ADJ
ijtc-277	190	48	data	datum	NOUN
ijtc-277	190	49	for	for	ADP
ijtc-277	190	50	analysis	analysis	NOUN
ijtc-277	190	51	.	.	PUNCT
ijtc-277	191	1	meanwhile	meanwhile	ADV
ijtc-277	191	2	,	,	PUNCT
ijtc-277	191	3	to	to	PART
ijtc-277	191	4	find	find	VERB
ijtc-277	191	5	out	out	ADP
ijtc-277	191	6	the	the	DET
ijtc-277	191	7	regional	regional	ADJ
ijtc-277	191	8	cash	cash	NOUN
ijtc-277	191	9	flow	flow	NOUN
ijtc-277	191	10	per	per	ADP
ijtc-277	191	11	month	month	NOUN
ijtc-277	191	12	,	,	PUNCT
ijtc-277	191	13	it	it	PRON
ijtc-277	191	14	is	be	AUX
ijtc-277	191	15	collected	collect	VERB
ijtc-277	191	16	by	by	ADP
ijtc-277	191	17	processing	process	VERB
ijtc-277	191	18	data	datum	NOUN
ijtc-277	191	19	on	on	ADP
ijtc-277	191	20	the	the	DET
ijtc-277	191	21	realization	realization	NOUN
ijtc-277	191	22	of	of	ADP
ijtc-277	191	23	the	the	DET
ijtc-277	191	24	budget	budget	NOUN
ijtc-277	191	25	for	for	ADP
ijtc-277	191	26	a	a	DET
ijtc-277	191	27	certain	certain	ADJ
ijtc-277	191	28	period	period	NOUN
ijtc-277	191	29	(	(	PUNCT
ijtc-277	191	30	e.g.	e.g.	ADV
ijtc-277	191	31	per	per	ADP
ijtc-277	191	32	month	month	NOUN
ijtc-277	191	33	or	or	CCONJ
ijtc-277	191	34	per	per	ADP
ijtc-277	191	35	quarter	quarter	NOUN
ijtc-277	191	36	)	)	PUNCT
ijtc-277	191	37	obtained	obtain	VERB
ijtc-277	191	38	from	from	ADP
ijtc-277	191	39	the	the	DET
ijtc-277	191	40	processing	processing	NOUN
ijtc-277	191	41	of	of	ADP
ijtc-277	191	42	the	the	DET
ijtc-277	191	43	regional	regional	ADJ
ijtc-277	191	44	financial	financial	ADJ
ijtc-277	191	45	information	information	NOUN
ijtc-277	191	46	system	system	NOUN
ijtc-277	191	47	(	(	PUNCT
ijtc-277	191	48	sikd	sikd	PROPN
ijtc-277	191	49	)	)	PUNCT
ijtc-277	191	50	which	which	PRON
ijtc-277	191	51	has	have	AUX
ijtc-277	191	52	been	be	AUX
ijtc-277	191	53	synchronized	synchronize	VERB
ijtc-277	191	54	with	with	ADP
ijtc-277	191	55	the	the	DET
ijtc-277	191	56	regional	regional	ADJ
ijtc-277	191	57	general	general	ADJ
ijtc-277	191	58	treasury	treasury	NOUN
ijtc-277	191	59	and	and	CCONJ
ijtc-277	191	60	the	the	DET
ijtc-277	191	61	use	use	NOUN
ijtc-277	191	62	of	of	ADP
ijtc-277	191	63	a	a	DET
ijtc-277	191	64	single	single	ADJ
ijtc-277	191	65	treasury	treasury	NOUN
ijtc-277	191	66	account	account	NOUN
ijtc-277	191	67	.	.	PUNCT
ijtc-277	192	1	the	the	DET
ijtc-277	192	2	data	data	NOUN
ijtc-277	192	3	collection	collection	NOUN
ijtc-277	192	4	method	method	NOUN
ijtc-277	192	5	used	use	VERB
ijtc-277	192	6	in	in	ADP
ijtc-277	192	7	this	this	DET
ijtc-277	192	8	research	research	NOUN
ijtc-277	192	9	is	be	AUX
ijtc-277	192	10	by	by	ADP
ijtc-277	192	11	collecting	collect	VERB
ijtc-277	192	12	secondary	secondary	ADJ
ijtc-277	192	13	data	datum	NOUN
ijtc-277	192	14	obtained	obtain	VERB
ijtc-277	192	15	from	from	ADP
ijtc-277	192	16	the	the	DET
ijtc-277	192	17	media	medium	NOUN
ijtc-277	192	18	through	through	ADP
ijtc-277	192	19	the	the	DET
ijtc-277	192	20	website	website	NOUN
ijtc-277	192	21	www.dupk.depkeu.go.id	www.dupk.depkeu.go.id	PROPN
ijtc-277	192	22	.	.	PUNCT
ijtc-277	193	1	which	which	PRON
ijtc-277	193	2	are	be	AUX
ijtc-277	193	3	the	the	DET
ijtc-277	193	4	official	official	ADJ
ijtc-277	193	5	website	website	NOUN
ijtc-277	193	6	of	of	ADP
ijtc-277	193	7	the	the	DET
ijtc-277	193	8	regional	regional	ADJ
ijtc-277	193	9	government	government	NOUN
ijtc-277	193	10	that	that	PRON
ijtc-277	193	11	publishes	publish	VERB
ijtc-277	193	12	apbd	apbd	NOUN
ijtc-277	193	13	data	datum	NOUN
ijtc-277	193	14	and	and	CCONJ
ijtc-277	193	15	the	the	DET
ijtc-277	193	16	riau	riau	PROPN
ijtc-277	193	17	province	province	PROPN
ijtc-277	193	18	central	central	PROPN
ijtc-277	193	19	bureau	bureau	PROPN
ijtc-277	193	20	of	of	ADP
ijtc-277	193	21	statistics	statistic	NOUN
ijtc-277	193	22	(	(	PUNCT
ijtc-277	193	23	bps	bps	NOUN
ijtc-277	193	24	)	)	PUNCT
ijtc-277	193	25	for	for	ADP
ijtc-277	193	26	2016	2016	NUM
ijtc-277	193	27	-	-	SYM
ijtc-277	193	28	2020	2020	NUM
ijtc-277	193	29	.	.	PUNCT
ijtc-277	194	1	as	as	SCONJ
ijtc-277	194	2	revealed	reveal	VERB
ijtc-277	194	3	in	in	ADP
ijtc-277	194	4	the	the	DET
ijtc-277	194	5	object	object	NOUN
ijtc-277	194	6	of	of	ADP
ijtc-277	194	7	research	research	NOUN
ijtc-277	194	8	,	,	PUNCT
ijtc-277	194	9	the	the	DET
ijtc-277	194	10	main	main	ADJ
ijtc-277	194	11	problem	problem	NOUN
ijtc-277	194	12	under	under	ADP
ijtc-277	194	13	study	study	NOUN
ijtc-277	194	14	is	be	AUX
ijtc-277	194	15	governance	governance	NOUN
ijtc-277	194	16	(	(	PUNCT
ijtc-277	194	17	x	x	X
ijtc-277	194	18	)	)	PUNCT
ijtc-277	194	19	which	which	PRON
ijtc-277	194	20	consists	consist	VERB
ijtc-277	194	21	of	of	ADP
ijtc-277	194	22	economics	economic	NOUN
ijtc-277	194	23	,	,	PUNCT
ijtc-277	194	24	effectiveness	effectiveness	NOUN
ijtc-277	194	25	and	and	CCONJ
ijtc-277	194	26	efficiency	efficiency	NOUN
ijtc-277	194	27	as	as	ADP
ijtc-277	194	28	exogenous	exogenous	ADJ
ijtc-277	194	29	variables	variable	NOUN
ijtc-277	194	30	.	.	PUNCT
ijtc-277	195	1	regional	regional	ADJ
ijtc-277	195	2	financial	financial	ADJ
ijtc-277	195	3	performance	performance	NOUN
ijtc-277	195	4	(	(	PUNCT
ijtc-277	195	5	y1	y1	NOUN
ijtc-277	195	6	)	)	PUNCT
ijtc-277	195	7	consists	consist	VERB
ijtc-277	195	8	of	of	ADP
ijtc-277	195	9	(	(	PUNCT
ijtc-277	195	10	regional	regional	ADJ
ijtc-277	195	11	financial	financial	ADJ
ijtc-277	195	12	independence	independence	NOUN
ijtc-277	195	13	,	,	PUNCT
ijtc-277	195	14	original	original	ADJ
ijtc-277	195	15	regional	regional	ADJ
ijtc-277	195	16	income	income	NOUN
ijtc-277	195	17	effectiveness	effectiveness	NOUN
ijtc-277	195	18	,	,	PUNCT
ijtc-277	195	19	activity	activity	NOUN
ijtc-277	195	20	,	,	PUNCT
ijtc-277	195	21	degree	degree	NOUN
ijtc-277	195	22	of	of	ADP
ijtc-277	195	23	decentralization	decentralization	NOUN
ijtc-277	195	24	,	,	PUNCT
ijtc-277	195	25	financial	financial	ADJ
ijtc-277	195	26	the	the	DET
ijtc-277	195	27	role	role	NOUN
ijtc-277	195	28	of	of	ADP
ijtc-277	195	29	good	good	ADJ
ijtc-277	195	30	governance	governance	NOUN
ijtc-277	195	31	in	in	ADP
ijtc-277	195	32	economic	economic	ADJ
ijtc-277	195	33	growth	growth	NOUN
ijtc-277	195	34	:	:	PUNCT
ijtc-277	195	35	mediated	mediate	VERB
ijtc-277	195	36	by	by	ADP
ijtc-277	195	37	regional	regional	ADJ
ijtc-277	195	38	financial	financial	ADJ
ijtc-277	195	39	performance	performance	NOUN
ijtc-277	195	40	and	and	CCONJ
ijtc-277	195	41	capital	capital	NOUN
ijtc-277	195	42	expenditure	expenditure	NOUN
ijtc-277	195	43	allocation	allocation	NOUN
ijtc-277	195	44	y	y	PROPN
ijtc-277	195	45	rahmat	rahmat	NOUN
ijtc-277	195	46	akbar	akbar	NOUN
ijtc-277	195	47	,	,	PUNCT
ijtc-277	195	48	maraini	maraini	NOUN
ijtc-277	195	49	203	203	NUM
ijtc-277	195	50	|	|	ADV
ijtc-277	195	51	ilomata	ilomata	NOUN
ijtc-277	195	52	international	international	ADJ
ijtc-277	195	53	journal	journal	NOUN
ijtc-277	195	54	of	of	ADP
ijtc-277	195	55	tax	tax	PROPN
ijtc-277	195	56	&	&	CCONJ
ijtc-277	195	57	accounting	accounting	PROPN
ijtc-277	195	58	volume	volume	NOUN
ijtc-277	195	59	2	2	NUM
ijtc-277	195	60	number	number	NOUN
ijtc-277	195	61	3	3	NUM
ijtc-277	195	62	,	,	PUNCT
ijtc-277	195	63	july	july	PROPN
ijtc-277	195	64	2021	2021	NUM
ijtc-277	195	65	dependence	dependence	NOUN
ijtc-277	195	66	as	as	ADP
ijtc-277	195	67	intervening	intervene	VERB
ijtc-277	195	68	variables	variable	NOUN
ijtc-277	195	69	.	.	PUNCT
ijtc-277	196	1	meanwhile	meanwhile	ADV
ijtc-277	196	2	,	,	PUNCT
ijtc-277	196	3	endogenous	endogenous	ADJ
ijtc-277	196	4	variables	variable	NOUN
ijtc-277	196	5	are	be	AUX
ijtc-277	196	6	capital	capital	NOUN
ijtc-277	196	7	expenditure	expenditure	NOUN
ijtc-277	196	8	allocation	allocation	NOUN
ijtc-277	196	9	(	(	PUNCT
ijtc-277	196	10	y2	y2	PROPN
ijtc-277	196	11	)	)	PUNCT
ijtc-277	196	12	and	and	CCONJ
ijtc-277	196	13	economic	economic	ADJ
ijtc-277	196	14	growth	growth	NOUN
ijtc-277	196	15	(	(	PUNCT
ijtc-277	196	16	z	z	NOUN
ijtc-277	196	17	)	)	PUNCT
ijtc-277	196	18	.	.	PUNCT
ijtc-277	197	1	in	in	ADP
ijtc-277	197	2	analyzing	analyze	VERB
ijtc-277	197	3	the	the	DET
ijtc-277	197	4	data	datum	NOUN
ijtc-277	197	5	to	to	PART
ijtc-277	197	6	test	test	VERB
ijtc-277	197	7	hypotheses	hypothesis	NOUN
ijtc-277	197	8	h1	h1	ADJ
ijtc-277	197	9	–	–	PUNCT
ijtc-277	197	10	h7	h7	PROPN
ijtc-277	197	11	,	,	PUNCT
ijtc-277	197	12	the	the	DET
ijtc-277	197	13	analysis	analysis	NOUN
ijtc-277	197	14	tool	tool	NOUN
ijtc-277	197	15	used	use	VERB
ijtc-277	197	16	is	be	AUX
ijtc-277	197	17	partial	partial	ADJ
ijtc-277	197	18	least	least	ADJ
ijtc-277	197	19	square	square	ADJ
ijtc-277	197	20	(	(	PUNCT
ijtc-277	197	21	pls	pls	INTJ
ijtc-277	197	22	)	)	PUNCT
ijtc-277	197	23	.	.	PUNCT
ijtc-277	198	1	result	result	NOUN
ijtc-277	198	2	and	and	CCONJ
ijtc-277	198	3	discussion	discussion	NOUN
ijtc-277	198	4	the	the	DET
ijtc-277	198	5	pls	pls	NOUN
ijtc-277	198	6	analysis	analysis	NOUN
ijtc-277	198	7	process	process	NOUN
ijtc-277	198	8	is	be	AUX
ijtc-277	198	9	carried	carry	VERB
ijtc-277	198	10	out	out	ADP
ijtc-277	198	11	in	in	ADP
ijtc-277	198	12	three	three	NUM
ijtc-277	198	13	stages	stage	NOUN
ijtc-277	198	14	,	,	PUNCT
ijtc-277	198	15	namely	namely	ADV
ijtc-277	198	16	evaluation	evaluation	NOUN
ijtc-277	198	17	of	of	ADP
ijtc-277	198	18	measurement	measurement	NOUN
ijtc-277	198	19	models	model	NOUN
ijtc-277	198	20	,	,	PUNCT
ijtc-277	198	21	evaluation	evaluation	NOUN
ijtc-277	198	22	of	of	ADP
ijtc-277	198	23	structural	structural	ADJ
ijtc-277	198	24	models	model	NOUN
ijtc-277	198	25	and	and	CCONJ
ijtc-277	198	26	testing	testing	NOUN
ijtc-277	198	27	of	of	ADP
ijtc-277	198	28	hypotheses	hypothesis	NOUN
ijtc-277	198	29	.	.	PUNCT
ijtc-277	199	1	evaluation	evaluation	NOUN
ijtc-277	199	2	of	of	ADP
ijtc-277	199	3	the	the	DET
ijtc-277	199	4	measurement	measurement	NOUN
ijtc-277	199	5	model	model	NOUN
ijtc-277	199	6	(	(	PUNCT
ijtc-277	199	7	outer	outer	ADJ
ijtc-277	199	8	model	model	NOUN
ijtc-277	199	9	)	)	PUNCT
ijtc-277	199	10	the	the	DET
ijtc-277	199	11	measurement	measurement	NOUN
ijtc-277	199	12	model	model	NOUN
ijtc-277	199	13	(	(	PUNCT
ijtc-277	199	14	outer	outer	ADJ
ijtc-277	199	15	model	model	NOUN
ijtc-277	199	16	)	)	PUNCT
ijtc-277	199	17	describes	describe	VERB
ijtc-277	199	18	the	the	DET
ijtc-277	199	19	relationship	relationship	NOUN
ijtc-277	199	20	between	between	ADP
ijtc-277	199	21	indicators	indicator	NOUN
ijtc-277	199	22	and	and	CCONJ
ijtc-277	199	23	their	their	PRON
ijtc-277	199	24	latent	latent	NOUN
ijtc-277	199	25	variables	variable	NOUN
ijtc-277	199	26	.	.	PUNCT
ijtc-277	200	1	evaluation	evaluation	NOUN
ijtc-277	200	2	of	of	ADP
ijtc-277	200	3	the	the	DET
ijtc-277	200	4	measurement	measurement	NOUN
ijtc-277	200	5	model	model	NOUN
ijtc-277	200	6	includes	include	VERB
ijtc-277	200	7	constructing	construct	VERB
ijtc-277	200	8	validity	validity	NOUN
ijtc-277	200	9	and	and	CCONJ
ijtc-277	200	10	reliability	reliability	NOUN
ijtc-277	200	11	as	as	SCONJ
ijtc-277	200	12	depicted	depict	VERB
ijtc-277	200	13	in	in	ADP
ijtc-277	200	14	figure	figure	NOUN
ijtc-277	200	15	1	1	NUM
ijtc-277	200	16	.	.	PUNCT
ijtc-277	200	17	figure	figure	NOUN
ijtc-277	200	18	1	1	NUM
ijtc-277	200	19	.	.	PUNCT
ijtc-277	200	20	outer	outer	ADJ
ijtc-277	200	21	model	model	NOUN
ijtc-277	200	22	convergent	convergent	NOUN
ijtc-277	200	23	validity	validity	NOUN
ijtc-277	200	24	testing	testing	NOUN
ijtc-277	200	25	based	base	VERB
ijtc-277	200	26	on	on	ADP
ijtc-277	200	27	outer	outer	ADJ
ijtc-277	200	28	loading	loading	NOUN
ijtc-277	200	29	will	will	AUX
ijtc-277	200	30	be	be	AUX
ijtc-277	200	31	declared	declare	VERB
ijtc-277	200	32	valid	valid	ADJ
ijtc-277	200	33	if	if	SCONJ
ijtc-277	200	34	the	the	DET
ijtc-277	200	35	loading	loading	NOUN
ijtc-277	200	36	factor	factor	NOUN
ijtc-277	200	37	value	value	NOUN
ijtc-277	200	38	is	be	AUX
ijtc-277	200	39	above	above	ADP
ijtc-277	200	40	0.70	0.70	NUM
ijtc-277	200	41	(	(	PUNCT
ijtc-277	200	42	hair	hair	NOUN
ijtc-277	200	43	,	,	PUNCT
ijtc-277	200	44	black	black	ADJ
ijtc-277	200	45	,	,	PUNCT
ijtc-277	200	46	babin	babin	PROPN
ijtc-277	200	47	,	,	PUNCT
ijtc-277	200	48	&	&	CCONJ
ijtc-277	200	49	anderson	anderson	PROPN
ijtc-277	200	50	,	,	PUNCT
ijtc-277	200	51	2014	2014	NUM
ijtc-277	200	52	)	)	PUNCT
ijtc-277	200	53	.	.	PUNCT
ijtc-277	201	1	outer	outer	ADJ
ijtc-277	201	2	loading	loading	NOUN
ijtc-277	201	3	test	test	NOUN
ijtc-277	201	4	,	,	PUNCT
ijtc-277	201	5	several	several	ADJ
ijtc-277	201	6	indicators	indicator	NOUN
ijtc-277	201	7	are	be	AUX
ijtc-277	201	8	invalid	invalid	ADJ
ijtc-277	201	9	because	because	SCONJ
ijtc-277	201	10	the	the	DET
ijtc-277	201	11	value	value	NOUN
ijtc-277	201	12	is	be	AUX
ijtc-277	201	13	below	below	ADP
ijtc-277	201	14	0.70	0.70	NUM
ijtc-277	201	15	.	.	PUNCT
ijtc-277	202	1	the	the	DET
ijtc-277	202	2	invalid	invalid	ADJ
ijtc-277	202	3	indicators	indicator	NOUN
ijtc-277	202	4	are	be	AUX
ijtc-277	202	5	x1.2	x1.2	ADJ
ijtc-277	202	6	and	and	CCONJ
ijtc-277	202	7	x1.3	x1.3	PROPN
ijtc-277	202	8	on	on	ADP
ijtc-277	202	9	the	the	DET
ijtc-277	202	10	governance	governance	NOUN
ijtc-277	202	11	variable	variable	NOUN
ijtc-277	202	12	,	,	PUNCT
ijtc-277	202	13	and	and	CCONJ
ijtc-277	202	14	indicators	indicator	NOUN
ijtc-277	202	15	x3.1	x3.1	PROPN
ijtc-277	202	16	,	,	PUNCT
ijtc-277	202	17	x3.2	x3.2	PROPN
ijtc-277	202	18	,	,	PUNCT
ijtc-277	202	19	x3.4	x3.4	PROPN
ijtc-277	202	20	,	,	PUNCT
ijtc-277	202	21	x3.5	x3.5	NUM
ijtc-277	202	22	on	on	ADP
ijtc-277	202	23	the	the	DET
ijtc-277	202	24	financial	financial	ADJ
ijtc-277	202	25	performance	performance	NOUN
ijtc-277	202	26	variable	variable	NOUN
ijtc-277	202	27	.	.	PUNCT
ijtc-277	203	1	meanwhile	meanwhile	ADV
ijtc-277	203	2	,	,	PUNCT
ijtc-277	203	3	composite	composite	ADJ
ijtc-277	203	4	reliability	reliability	NOUN
ijtc-277	203	5	and	and	CCONJ
ijtc-277	203	6	cronbach	cronbach	VERB
ijtc-277	203	7	alpha	alpha	NOUN
ijtc-277	203	8	have	have	AUX
ijtc-277	203	9	met	meet	VERB
ijtc-277	203	10	the	the	DET
ijtc-277	203	11	requirements	requirement	NOUN
ijtc-277	203	12	above	above	ADP
ijtc-277	203	13	0.60	0.60	NUM
ijtc-277	203	14	.	.	PUNCT
ijtc-277	204	1	likewise	likewise	ADV
ijtc-277	204	2	,	,	PUNCT
ijtc-277	204	3	the	the	DET
ijtc-277	204	4	ave	ave	NOUN
ijtc-277	204	5	value	value	NOUN
ijtc-277	204	6	is	be	AUX
ijtc-277	204	7	above	above	ADP
ijtc-277	204	8	0.50	0.50	NUM
ijtc-277	204	9	.	.	PUNCT
ijtc-277	205	1	so	so	ADV
ijtc-277	205	2	,	,	PUNCT
ijtc-277	205	3	it	it	PRON
ijtc-277	205	4	can	can	AUX
ijtc-277	205	5	be	be	AUX
ijtc-277	205	6	concluded	conclude	VERB
ijtc-277	205	7	that	that	SCONJ
ijtc-277	205	8	the	the	DET
ijtc-277	205	9	constructs	construct	NOUN
ijtc-277	205	10	in	in	ADP
ijtc-277	205	11	this	this	DET
ijtc-277	205	12	study	study	NOUN
ijtc-277	205	13	are	be	AUX
ijtc-277	205	14	reliable	reliable	ADJ
ijtc-277	205	15	.	.	PUNCT
ijtc-277	206	1	so	so	ADV
ijtc-277	206	2	that	that	SCONJ
ijtc-277	206	3	overall	overall	ADJ
ijtc-277	206	4	,	,	PUNCT
ijtc-277	206	5	the	the	DET
ijtc-277	206	6	results	result	NOUN
ijtc-277	206	7	of	of	ADP
ijtc-277	206	8	the	the	DET
ijtc-277	206	9	construction	construction	NOUN
ijtc-277	206	10	measurement	measurement	NOUN
ijtc-277	206	11	model	model	NOUN
ijtc-277	206	12	(	(	PUNCT
ijtc-277	206	13	outer	outer	ADJ
ijtc-277	206	14	model	model	NOUN
ijtc-277	206	15	)	)	PUNCT
ijtc-277	206	16	have	have	AUX
ijtc-277	206	17	met	meet	VERB
ijtc-277	206	18	the	the	DET
ijtc-277	206	19	requirements	requirement	NOUN
ijtc-277	206	20	for	for	ADP
ijtc-277	206	21	further	further	ADJ
ijtc-277	206	22	analysis	analysis	NOUN
ijtc-277	206	23	by	by	ADP
ijtc-277	206	24	issuing	issue	VERB
ijtc-277	206	25	invalid	invalid	ADJ
ijtc-277	206	26	indicators	indicator	NOUN
ijtc-277	206	27	.	.	PUNCT
ijtc-277	207	1	evaluation	evaluation	NOUN
ijtc-277	207	2	of	of	ADP
ijtc-277	207	3	the	the	DET
ijtc-277	207	4	structural	structural	ADJ
ijtc-277	207	5	model	model	NOUN
ijtc-277	207	6	(	(	PUNCT
ijtc-277	207	7	inner	inner	ADJ
ijtc-277	207	8	model	model	NOUN
ijtc-277	207	9	)	)	PUNCT
ijtc-277	207	10	the	the	DET
ijtc-277	207	11	role	role	NOUN
ijtc-277	207	12	of	of	ADP
ijtc-277	207	13	good	good	ADJ
ijtc-277	207	14	governance	governance	NOUN
ijtc-277	207	15	in	in	ADP
ijtc-277	207	16	economic	economic	ADJ
ijtc-277	207	17	growth	growth	NOUN
ijtc-277	207	18	:	:	PUNCT
ijtc-277	207	19	mediated	mediate	VERB
ijtc-277	207	20	by	by	ADP
ijtc-277	207	21	regional	regional	ADJ
ijtc-277	207	22	financial	financial	ADJ
ijtc-277	207	23	performance	performance	NOUN
ijtc-277	207	24	and	and	CCONJ
ijtc-277	207	25	capital	capital	NOUN
ijtc-277	207	26	expenditure	expenditure	NOUN
ijtc-277	207	27	allocation	allocation	NOUN
ijtc-277	207	28	y	y	PROPN
ijtc-277	207	29	rahmat	rahmat	NOUN
ijtc-277	207	30	akbar	akbar	NOUN
ijtc-277	207	31	,	,	PUNCT
ijtc-277	207	32	maraini	maraini	PROPN
ijtc-277	207	33	204	204	NUM
ijtc-277	207	34	|	|	NOUN
ijtc-277	207	35	ilomata	ilomata	PROPN
ijtc-277	207	36	international	international	ADJ
ijtc-277	207	37	journal	journal	NOUN
ijtc-277	207	38	of	of	ADP
ijtc-277	207	39	tax	tax	PROPN
ijtc-277	207	40	&	&	CCONJ
ijtc-277	207	41	accounting	accounting	PROPN
ijtc-277	207	42	volume	volume	NOUN
ijtc-277	207	43	2	2	NUM
ijtc-277	207	44	number	number	NOUN
ijtc-277	207	45	3	3	NUM
ijtc-277	207	46	,	,	PUNCT
ijtc-277	207	47	july	july	PROPN
ijtc-277	207	48	2021	2021	NUM
ijtc-277	207	49	the	the	DET
ijtc-277	207	50	structural	structural	ADJ
ijtc-277	207	51	model	model	NOUN
ijtc-277	207	52	in	in	ADP
ijtc-277	207	53	pls	pls	PROPN
ijtc-277	207	54	is	be	AUX
ijtc-277	207	55	evaluated	evaluate	VERB
ijtc-277	207	56	using	use	VERB
ijtc-277	207	57	the	the	DET
ijtc-277	207	58	coefficient	coefficient	NOUN
ijtc-277	207	59	of	of	ADP
ijtc-277	207	60	determination	determination	NOUN
ijtc-277	207	61	(	(	PUNCT
ijtc-277	207	62	r	r	NOUN
ijtc-277	207	63	-	-	ADJ
ijtc-277	207	64	square	square	NOUN
ijtc-277	207	65	)	)	PUNCT
ijtc-277	207	66	.	.	PUNCT
ijtc-277	208	1	the	the	PRON
ijtc-277	208	2	higher	high	ADJ
ijtc-277	208	3	the	the	DET
ijtc-277	208	4	r2	r2	PROPN
ijtc-277	208	5	value	value	NOUN
ijtc-277	208	6	,	,	PUNCT
ijtc-277	208	7	the	the	PRON
ijtc-277	208	8	better	well	ADJ
ijtc-277	208	9	the	the	DET
ijtc-277	208	10	prediction	prediction	NOUN
ijtc-277	208	11	of	of	ADP
ijtc-277	208	12	the	the	DET
ijtc-277	208	13	proposed	propose	VERB
ijtc-277	208	14	research	research	NOUN
ijtc-277	208	15	model	model	NOUN
ijtc-277	208	16	.	.	PUNCT
ijtc-277	209	1	the	the	DET
ijtc-277	209	2	test	test	NOUN
ijtc-277	209	3	results	result	NOUN
ijtc-277	209	4	(	(	PUNCT
ijtc-277	209	5	in	in	ADP
ijtc-277	209	6	table	table	NOUN
ijtc-277	209	7	1	1	NUM
ijtc-277	209	8	)	)	PUNCT
ijtc-277	209	9	show	show	VERB
ijtc-277	209	10	that	that	SCONJ
ijtc-277	209	11	the	the	DET
ijtc-277	209	12	good	good	ADJ
ijtc-277	209	13	governance	governance	NOUN
ijtc-277	209	14	variable	variable	NOUN
ijtc-277	209	15	can	can	AUX
ijtc-277	209	16	explain	explain	VERB
ijtc-277	209	17	the	the	DET
ijtc-277	209	18	variance	variance	NOUN
ijtc-277	209	19	that	that	PRON
ijtc-277	209	20	occurs	occur	VERB
ijtc-277	209	21	in	in	ADP
ijtc-277	209	22	regional	regional	ADJ
ijtc-277	209	23	financial	financial	ADJ
ijtc-277	209	24	performance	performance	NOUN
ijtc-277	209	25	by	by	ADP
ijtc-277	209	26	0.173	0.173	NUM
ijtc-277	209	27	(	(	PUNCT
ijtc-277	209	28	17.3	17.3	NUM
ijtc-277	209	29	%	%	NOUN
ijtc-277	209	30	)	)	PUNCT
ijtc-277	209	31	.	.	PUNCT
ijtc-277	210	1	the	the	DET
ijtc-277	210	2	variables	variable	NOUN
ijtc-277	210	3	of	of	ADP
ijtc-277	210	4	good	good	ADJ
ijtc-277	210	5	governance	governance	NOUN
ijtc-277	210	6	and	and	CCONJ
ijtc-277	210	7	regional	regional	ADJ
ijtc-277	210	8	financial	financial	ADJ
ijtc-277	210	9	performance	performance	NOUN
ijtc-277	210	10	can	can	AUX
ijtc-277	210	11	explain	explain	VERB
ijtc-277	210	12	the	the	DET
ijtc-277	210	13	variance	variance	NOUN
ijtc-277	210	14	that	that	PRON
ijtc-277	210	15	occurs	occur	VERB
ijtc-277	210	16	in	in	ADP
ijtc-277	210	17	the	the	DET
ijtc-277	210	18	allocation	allocation	NOUN
ijtc-277	210	19	of	of	ADP
ijtc-277	210	20	capital	capital	NOUN
ijtc-277	210	21	expenditures	expenditure	NOUN
ijtc-277	210	22	of	of	ADP
ijtc-277	210	23	0.652	0.652	NUM
ijtc-277	210	24	(	(	PUNCT
ijtc-277	210	25	65.2	65.2	NUM
ijtc-277	210	26	%	%	NOUN
ijtc-277	210	27	)	)	PUNCT
ijtc-277	210	28	.	.	PUNCT
ijtc-277	211	1	meanwhile	meanwhile	ADV
ijtc-277	211	2	,	,	PUNCT
ijtc-277	211	3	good	good	ADJ
ijtc-277	211	4	governance	governance	NOUN
ijtc-277	211	5	,	,	PUNCT
ijtc-277	211	6	regional	regional	ADJ
ijtc-277	211	7	financial	financial	ADJ
ijtc-277	211	8	performance	performance	NOUN
ijtc-277	211	9	and	and	CCONJ
ijtc-277	211	10	allocation	allocation	NOUN
ijtc-277	211	11	of	of	ADP
ijtc-277	211	12	capital	capital	NOUN
ijtc-277	211	13	expenditures	expenditure	NOUN
ijtc-277	211	14	can	can	AUX
ijtc-277	211	15	explain	explain	VERB
ijtc-277	211	16	the	the	DET
ijtc-277	211	17	variance	variance	NOUN
ijtc-277	211	18	that	that	PRON
ijtc-277	211	19	occurs	occur	VERB
ijtc-277	211	20	in	in	ADP
ijtc-277	211	21	regional	regional	ADJ
ijtc-277	211	22	economic	economic	ADJ
ijtc-277	211	23	growth	growth	NOUN
ijtc-277	211	24	of	of	ADP
ijtc-277	211	25	0.161	0.161	NUM
ijtc-277	211	26	(	(	PUNCT
ijtc-277	211	27	16.1	16.1	NUM
ijtc-277	211	28	%	%	NOUN
ijtc-277	211	29	)	)	PUNCT
ijtc-277	211	30	,	,	PUNCT
ijtc-277	211	31	the	the	DET
ijtc-277	211	32	rest	rest	NOUN
ijtc-277	211	33	is	be	AUX
ijtc-277	211	34	explained	explain	VERB
ijtc-277	211	35	by	by	ADP
ijtc-277	211	36	other	other	ADJ
ijtc-277	211	37	factors	factor	NOUN
ijtc-277	211	38	not	not	PART
ijtc-277	211	39	included	include	VERB
ijtc-277	211	40	in	in	ADP
ijtc-277	211	41	this	this	DET
ijtc-277	211	42	research	research	NOUN
ijtc-277	211	43	model	model	NOUN
ijtc-277	211	44	.	.	PUNCT
ijtc-277	212	1	table	table	NOUN
ijtc-277	212	2	1	1	NUM
ijtc-277	212	3	.	.	PUNCT
ijtc-277	213	1	coeficient	coeficient	NOUN
ijtc-277	213	2	of	of	ADP
ijtc-277	213	3	determination	determination	NOUN
ijtc-277	213	4	variable	variable	ADJ
ijtc-277	213	5	r	r	NOUN
ijtc-277	213	6	-	-	PUNCT
ijtc-277	213	7	square	square	ADJ
ijtc-277	213	8	regional	regional	ADJ
ijtc-277	213	9	financial	financial	ADJ
ijtc-277	213	10	performance	performance	NOUN
ijtc-277	213	11	0.173	0.173	NUM
ijtc-277	213	12	capital	capital	NOUN
ijtc-277	213	13	expenditure	expenditure	NOUN
ijtc-277	213	14	allocation	allocation	NOUN
ijtc-277	213	15	0.652	0.652	NUM
ijtc-277	213	16	economic	economic	ADJ
ijtc-277	213	17	growth	growth	NOUN
ijtc-277	213	18	0.161	0.161	NUM
ijtc-277	213	19	source	source	NOUN
ijtc-277	213	20	:	:	PUNCT
ijtc-277	213	21	pls	pls	PROPN
ijtc-277	213	22	output	output	PROPN
ijtc-277	213	23	hypothesis	hypothesis	NOUN
ijtc-277	213	24	test	test	NOUN
ijtc-277	213	25	hypothesis	hypothesis	NOUN
ijtc-277	213	26	testing	testing	NOUN
ijtc-277	213	27	is	be	AUX
ijtc-277	213	28	seen	see	VERB
ijtc-277	213	29	from	from	ADP
ijtc-277	213	30	the	the	DET
ijtc-277	213	31	t	t	NOUN
ijtc-277	213	32	-	-	PUNCT
ijtc-277	213	33	statistic	statistic	NOUN
ijtc-277	213	34	and	and	CCONJ
ijtc-277	213	35	p	p	NOUN
ijtc-277	213	36	-	-	PUNCT
ijtc-277	213	37	value	value	NOUN
ijtc-277	213	38	.	.	PUNCT
ijtc-277	214	1	the	the	DET
ijtc-277	214	2	hypothesis	hypothesis	NOUN
ijtc-277	214	3	is	be	AUX
ijtc-277	214	4	accepted	accept	VERB
ijtc-277	214	5	if	if	SCONJ
ijtc-277	214	6	the	the	DET
ijtc-277	214	7	tstatistic	tstatistic	NOUN
ijtc-277	214	8	>	>	X
ijtc-277	214	9	1.96	1.96	NUM
ijtc-277	214	10	and	and	CCONJ
ijtc-277	214	11	the	the	DET
ijtc-277	214	12	p	p	NOUN
ijtc-277	214	13	-	-	PUNCT
ijtc-277	214	14	value	value	NOUN
ijtc-277	214	15	<	<	NOUN
ijtc-277	214	16	0.05	0.05	NUM
ijtc-277	214	17	,	,	PUNCT
ijtc-277	214	18	whereas	whereas	SCONJ
ijtc-277	214	19	if	if	SCONJ
ijtc-277	214	20	the	the	DET
ijtc-277	214	21	opposite	opposite	NOUN
ijtc-277	214	22	is	be	AUX
ijtc-277	214	23	true	true	ADJ
ijtc-277	214	24	the	the	DET
ijtc-277	214	25	hypothesis	hypothesis	NOUN
ijtc-277	214	26	is	be	AUX
ijtc-277	214	27	rejected	reject	VERB
ijtc-277	214	28	.	.	PUNCT
ijtc-277	215	1	the	the	DET
ijtc-277	215	2	test	test	NOUN
ijtc-277	215	3	results	result	NOUN
ijtc-277	215	4	are	be	AUX
ijtc-277	215	5	in	in	ADP
ijtc-277	215	6	table	table	NOUN
ijtc-277	215	7	2	2	NUM
ijtc-277	215	8	:	:	PUNCT
ijtc-277	215	9	table	table	NOUN
ijtc-277	215	10	2	2	NUM
ijtc-277	215	11	.	.	X
ijtc-277	215	12	hypothesis	hypothesis	NOUN
ijtc-277	215	13	test	test	NOUN
ijtc-277	215	14	path	path	PROPN
ijtc-277	215	15	t	t	PROPN
ijtc-277	215	16	-	-	PUNCT
ijtc-277	215	17	stat	stat	NOUN
ijtc-277	215	18	p	p	NOUN
ijtc-277	215	19	-	-	PUNCT
ijtc-277	215	20	value	value	NOUN
ijtc-277	215	21	result	result	NOUN
ijtc-277	215	22	good	good	ADJ
ijtc-277	215	23	governance	governance	NOUN
ijtc-277	215	24	-	-	PUNCT
ijtc-277	215	25	>	>	X
ijtc-277	215	26	regional	regional	ADJ
ijtc-277	215	27	financial	financial	ADJ
ijtc-277	215	28	performance	performance	NOUN
ijtc-277	215	29	1.962	1.962	NUM
ijtc-277	215	30	0.05	0.05	NUM
ijtc-277	215	31	accepted	accept	VERB
ijtc-277	215	32	good	good	ADJ
ijtc-277	215	33	governance	governance	NOUN
ijtc-277	215	34	-	-	PUNCT
ijtc-277	215	35	>	>	X
ijtc-277	215	36	capital	capital	NOUN
ijtc-277	215	37	expenditure	expenditure	NOUN
ijtc-277	215	38	allocation	allocation	NOUN
ijtc-277	215	39	4.357	4.357	NUM
ijtc-277	215	40	0.00	0.00	NUM
ijtc-277	215	41	accepted	accept	VERB
ijtc-277	215	42	regional	regional	ADJ
ijtc-277	215	43	financial	financial	ADJ
ijtc-277	215	44	performance	performance	NOUN
ijtc-277	215	45	-	-	PUNCT
ijtc-277	215	46	>	>	X
ijtc-277	215	47	capital	capital	NOUN
ijtc-277	215	48	expenditure	expenditure	NOUN
ijtc-277	215	49	allocation	allocation	NOUN
ijtc-277	215	50	40.994	40.994	NUM
ijtc-277	215	51	0.00	0.00	NUM
ijtc-277	215	52	accepted	accept	VERB
ijtc-277	215	53	regional	regional	ADJ
ijtc-277	215	54	financial	financial	ADJ
ijtc-277	215	55	performance	performance	NOUN
ijtc-277	215	56	-	-	PUNCT
ijtc-277	215	57	>	>	X
ijtc-277	215	58	economic	economic	ADJ
ijtc-277	215	59	growth	growth	NOUN
ijtc-277	215	60	1.086	1.086	NUM
ijtc-277	215	61	0.27	0.27	NUM
ijtc-277	215	62	rejected	reject	VERB
ijtc-277	215	63	capital	capital	NOUN
ijtc-277	215	64	expenditure	expenditure	NOUN
ijtc-277	215	65	allocation	allocation	NOUN
ijtc-277	215	66	-	-	PUNCT
ijtc-277	215	67	>	>	X
ijtc-277	215	68	economic	economic	ADJ
ijtc-277	215	69	growth	growth	NOUN
ijtc-277	215	70	0.542	0.542	NUM
ijtc-277	215	71	0.58	0.58	NUM
ijtc-277	215	72	rejected	reject	VERB
ijtc-277	215	73	good	good	ADJ
ijtc-277	215	74	governance	governance	NOUN
ijtc-277	215	75	-	-	PUNCT
ijtc-277	215	76	>	>	X
ijtc-277	215	77	regional	regional	ADJ
ijtc-277	215	78	financial	financial	ADJ
ijtc-277	215	79	performance	performance	NOUN
ijtc-277	215	80	-	-	PUNCT
ijtc-277	215	81	>	>	X
ijtc-277	215	82	economic	economic	ADJ
ijtc-277	215	83	growth	growth	NOUN
ijtc-277	215	84	2.047	2.047	NUM
ijtc-277	215	85	0.04	0.04	NUM
ijtc-277	215	86	accepted	accept	VERB
ijtc-277	215	87	good	good	ADJ
ijtc-277	215	88	governance	governance	NOUN
ijtc-277	215	89	-	-	PUNCT
ijtc-277	215	90	>	>	X
ijtc-277	215	91	capital	capital	NOUN
ijtc-277	215	92	expenditure	expenditure	NOUN
ijtc-277	215	93	allocation	allocation	NOUN
ijtc-277	215	94	-	-	PUNCT
ijtc-277	215	95	>	>	X
ijtc-277	215	96	economic	economic	ADJ
ijtc-277	215	97	growth	growth	NOUN
ijtc-277	215	98	3.219	3.219	NUM
ijtc-277	215	99	0.00	0.00	NUM
ijtc-277	215	100	accepted	accept	VERB
ijtc-277	215	101	source	source	NOUN
ijtc-277	215	102	:	:	PUNCT
ijtc-277	215	103	pls	pls	PROPN
ijtc-277	215	104	output	output	VERB
ijtc-277	215	105	the	the	DET
ijtc-277	215	106	conditions	condition	NOUN
ijtc-277	215	107	that	that	PRON
ijtc-277	215	108	exist	exist	VERB
ijtc-277	215	109	in	in	ADP
ijtc-277	215	110	the	the	DET
ijtc-277	215	111	riau	riau	PROPN
ijtc-277	215	112	province	province	PROPN
ijtc-277	215	113	government	government	NOUN
ijtc-277	215	114	with	with	ADP
ijtc-277	215	115	the	the	DET
ijtc-277	215	116	number	number	NOUN
ijtc-277	215	117	of	of	ADP
ijtc-277	215	118	data	datum	NOUN
ijtc-277	215	119	(	(	PUNCT
ijtc-277	215	120	n	n	CCONJ
ijtc-277	215	121	)	)	PUNCT
ijtc-277	215	122	tested	test	VERB
ijtc-277	215	123	were	be	AUX
ijtc-277	215	124	60	60	NUM
ijtc-277	215	125	obtained	obtain	VERB
ijtc-277	215	126	from	from	ADP
ijtc-277	215	127	the	the	DET
ijtc-277	215	128	total	total	ADJ
ijtc-277	215	129	number	number	NOUN
ijtc-277	215	130	of	of	ADP
ijtc-277	215	131	districts	district	NOUN
ijtc-277	215	132	and	and	CCONJ
ijtc-277	215	133	cities	city	NOUN
ijtc-277	215	134	in	in	ADP
ijtc-277	215	135	riau	riau	PROPN
ijtc-277	215	136	province	province	PROPN
ijtc-277	215	137	with	with	ADP
ijtc-277	215	138	each	each	PRON
ijtc-277	215	139	within	within	ADP
ijtc-277	215	140	a	a	DET
ijtc-277	215	141	period	period	NOUN
ijtc-277	215	142	of	of	ADP
ijtc-277	215	143	5	5	NUM
ijtc-277	215	144	years	year	NOUN
ijtc-277	215	145	,	,	PUNCT
ijtc-277	215	146	from	from	ADP
ijtc-277	215	147	2016	2016	NUM
ijtc-277	215	148	to	to	ADP
ijtc-277	215	149	2020	2020	NUM
ijtc-277	215	150	.	.	PUNCT
ijtc-277	216	1	consolidated	consolidate	VERB
ijtc-277	216	2	,	,	PUNCT
ijtc-277	216	3	governance	governance	NOUN
ijtc-277	216	4	in	in	ADP
ijtc-277	216	5	riau	riau	PROPN
ijtc-277	216	6	province	province	PROPN
ijtc-277	216	7	which	which	PRON
ijtc-277	216	8	is	be	AUX
ijtc-277	216	9	proxied	proxie	VERB
ijtc-277	216	10	from	from	ADP
ijtc-277	216	11	the	the	DET
ijtc-277	216	12	economy	economy	NOUN
ijtc-277	216	13	shows	show	VERB
ijtc-277	216	14	an	an	DET
ijtc-277	216	15	average	average	ADJ
ijtc-277	216	16	value	value	NOUN
ijtc-277	216	17	of	of	ADP
ijtc-277	216	18	86.31	86.31	NUM
ijtc-277	216	19	%	%	NOUN
ijtc-277	216	20	which	which	PRON
ijtc-277	216	21	means	mean	VERB
ijtc-277	216	22	that	that	SCONJ
ijtc-277	216	23	it	it	PRON
ijtc-277	216	24	is	be	AUX
ijtc-277	216	25	in	in	ADP
ijtc-277	216	26	an	an	DET
ijtc-277	216	27	economic	economic	ADJ
ijtc-277	216	28	condition	condition	NOUN
ijtc-277	216	29	with	with	ADP
ijtc-277	216	30	a	a	DET
ijtc-277	216	31	minimum	minimum	NOUN
ijtc-277	216	32	of	of	ADP
ijtc-277	216	33	67.37	67.37	NUM
ijtc-277	216	34	%	%	NOUN
ijtc-277	216	35	and	and	CCONJ
ijtc-277	216	36	a	a	DET
ijtc-277	216	37	maximum	maximum	NOUN
ijtc-277	216	38	of	of	ADP
ijtc-277	216	39	97.38	97.38	NUM
ijtc-277	216	40	%	%	NOUN
ijtc-277	216	41	.	.	PUNCT
ijtc-277	217	1	in	in	ADP
ijtc-277	217	2	terms	term	NOUN
ijtc-277	217	3	of	of	ADP
ijtc-277	217	4	effectiveness	effectiveness	NOUN
ijtc-277	217	5	in	in	ADP
ijtc-277	217	6	budget	budget	NOUN
ijtc-277	217	7	management	management	NOUN
ijtc-277	217	8	,	,	PUNCT
ijtc-277	217	9	there	there	PRON
ijtc-277	217	10	are	be	VERB
ijtc-277	217	11	still	still	ADV
ijtc-277	217	12	ineffective	ineffective	ADJ
ijtc-277	217	13	conditions	condition	NOUN
ijtc-277	217	14	with	with	ADP
ijtc-277	217	15	a	a	DET
ijtc-277	217	16	minimum	minimum	ADJ
ijtc-277	217	17	value	value	NOUN
ijtc-277	217	18	of	of	ADP
ijtc-277	217	19	74.75	74.75	NUM
ijtc-277	217	20	%	%	NOUN
ijtc-277	217	21	.	.	PUNCT
ijtc-277	218	1	although	although	SCONJ
ijtc-277	218	2	there	there	PRON
ijtc-277	218	3	are	be	VERB
ijtc-277	218	4	still	still	ADV
ijtc-277	218	5	some	some	DET
ijtc-277	218	6	districts	district	NOUN
ijtc-277	218	7	and	and	CCONJ
ijtc-277	218	8	cities	city	NOUN
ijtc-277	218	9	that	that	PRON
ijtc-277	218	10	have	have	VERB
ijtc-277	218	11	very	very	ADV
ijtc-277	218	12	high	high	ADJ
ijtc-277	218	13	effectiveness	effectiveness	NOUN
ijtc-277	218	14	(	(	PUNCT
ijtc-277	218	15	121.37	121.37	NUM
ijtc-277	218	16	%	%	NOUN
ijtc-277	218	17	)	)	PUNCT
ijtc-277	218	18	,	,	PUNCT
ijtc-277	218	19	on	on	ADP
ijtc-277	218	20	average	average	ADJ
ijtc-277	218	21	,	,	PUNCT
ijtc-277	218	22	the	the	DET
ijtc-277	218	23	effectiveness	effectiveness	NOUN
ijtc-277	218	24	is	be	AUX
ijtc-277	218	25	at	at	ADP
ijtc-277	218	26	an	an	DET
ijtc-277	218	27	effective	effective	ADJ
ijtc-277	218	28	level	level	NOUN
ijtc-277	218	29	of	of	ADP
ijtc-277	218	30	92.98	92.98	NUM
ijtc-277	218	31	%	%	NOUN
ijtc-277	218	32	.	.	PUNCT
ijtc-277	219	1	there	there	PRON
ijtc-277	219	2	is	be	VERB
ijtc-277	219	3	also	also	ADV
ijtc-277	219	4	inefficient	inefficient	ADJ
ijtc-277	219	5	government	government	NOUN
ijtc-277	219	6	management	management	NOUN
ijtc-277	219	7	with	with	ADP
ijtc-277	219	8	an	an	DET
ijtc-277	219	9	efficiency	efficiency	NOUN
ijtc-277	219	10	level	level	NOUN
ijtc-277	219	11	of	of	ADP
ijtc-277	219	12	101.32	101.32	NUM
ijtc-277	219	13	%	%	NOUN
ijtc-277	219	14	with	with	ADP
ijtc-277	219	15	an	an	DET
ijtc-277	219	16	average	average	NOUN
ijtc-277	219	17	of	of	ADP
ijtc-277	219	18	75.17	75.17	NUM
ijtc-277	219	19	%	%	NOUN
ijtc-277	219	20	.	.	PUNCT
ijtc-277	220	1	the	the	DET
ijtc-277	220	2	role	role	NOUN
ijtc-277	220	3	of	of	ADP
ijtc-277	220	4	good	good	ADJ
ijtc-277	220	5	governance	governance	NOUN
ijtc-277	220	6	in	in	ADP
ijtc-277	220	7	economic	economic	ADJ
ijtc-277	220	8	growth	growth	NOUN
ijtc-277	220	9	:	:	PUNCT
ijtc-277	220	10	mediated	mediate	VERB
ijtc-277	220	11	by	by	ADP
ijtc-277	220	12	regional	regional	ADJ
ijtc-277	220	13	financial	financial	ADJ
ijtc-277	220	14	performance	performance	NOUN
ijtc-277	220	15	and	and	CCONJ
ijtc-277	220	16	capital	capital	NOUN
ijtc-277	220	17	expenditure	expenditure	NOUN
ijtc-277	220	18	allocation	allocation	NOUN
ijtc-277	220	19	y	y	PROPN
ijtc-277	220	20	rahmat	rahmat	NOUN
ijtc-277	220	21	akbar	akbar	NOUN
ijtc-277	220	22	,	,	PUNCT
ijtc-277	220	23	maraini	maraini	NOUN
ijtc-277	220	24	205	205	NUM
ijtc-277	220	25	|	|	NOUN
ijtc-277	220	26	ilomata	ilomata	PROPN
ijtc-277	220	27	international	international	ADJ
ijtc-277	220	28	journal	journal	NOUN
ijtc-277	220	29	of	of	ADP
ijtc-277	220	30	tax	tax	PROPN
ijtc-277	220	31	&	&	CCONJ
ijtc-277	220	32	accounting	accounting	PROPN
ijtc-277	220	33	volume	volume	NOUN
ijtc-277	220	34	2	2	NUM
ijtc-277	220	35	number	number	NOUN
ijtc-277	220	36	3	3	NUM
ijtc-277	220	37	,	,	PUNCT
ijtc-277	220	38	july	july	PROPN
ijtc-277	220	39	2021	2021	NUM
ijtc-277	220	40	regional	regional	ADJ
ijtc-277	220	41	financial	financial	ADJ
ijtc-277	220	42	performance	performance	NOUN
ijtc-277	220	43	in	in	ADP
ijtc-277	220	44	terms	term	NOUN
ijtc-277	220	45	of	of	ADP
ijtc-277	220	46	financial	financial	ADJ
ijtc-277	220	47	independence	independence	NOUN
ijtc-277	220	48	or	or	CCONJ
ijtc-277	220	49	autonomy	autonomy	NOUN
ijtc-277	220	50	is	be	AUX
ijtc-277	220	51	still	still	ADV
ijtc-277	220	52	low	low	ADJ
ijtc-277	220	53	with	with	ADP
ijtc-277	220	54	an	an	DET
ijtc-277	220	55	average	average	NOUN
ijtc-277	220	56	of	of	ADP
ijtc-277	220	57	12.7	12.7	NUM
ijtc-277	220	58	%	%	NOUN
ijtc-277	220	59	.	.	PUNCT
ijtc-277	221	1	likewise	likewise	ADV
ijtc-277	221	2	,	,	PUNCT
ijtc-277	221	3	the	the	DET
ijtc-277	221	4	activities	activity	NOUN
ijtc-277	221	5	(	(	PUNCT
ijtc-277	221	6	harmony	harmony	NOUN
ijtc-277	221	7	)	)	PUNCT
ijtc-277	221	8	of	of	ADP
ijtc-277	221	9	local	local	ADJ
ijtc-277	221	10	governments	government	NOUN
ijtc-277	221	11	prioritizing	prioritize	VERB
ijtc-277	221	12	their	their	PRON
ijtc-277	221	13	allocation	allocation	NOUN
ijtc-277	221	14	of	of	ADP
ijtc-277	221	15	funds	fund	NOUN
ijtc-277	221	16	for	for	ADP
ijtc-277	221	17	routine	routine	ADJ
ijtc-277	221	18	expenditure	expenditure	NOUN
ijtc-277	221	19	and	and	CCONJ
ijtc-277	221	20	development	development	NOUN
ijtc-277	221	21	expenditures	expenditure	NOUN
ijtc-277	221	22	are	be	AUX
ijtc-277	221	23	still	still	ADV
ijtc-277	221	24	low	low	ADJ
ijtc-277	221	25	with	with	ADP
ijtc-277	221	26	an	an	DET
ijtc-277	221	27	average	average	NOUN
ijtc-277	221	28	of	of	ADP
ijtc-277	221	29	21.28	21.28	NUM
ijtc-277	221	30	%	%	NOUN
ijtc-277	221	31	.	.	PUNCT
ijtc-277	222	1	meanwhile	meanwhile	ADV
ijtc-277	222	2	,	,	PUNCT
ijtc-277	222	3	the	the	DET
ijtc-277	222	4	ability	ability	NOUN
ijtc-277	222	5	of	of	ADP
ijtc-277	222	6	local	local	ADJ
ijtc-277	222	7	governments	government	NOUN
ijtc-277	222	8	to	to	PART
ijtc-277	222	9	realize	realize	VERB
ijtc-277	222	10	local	local	ADJ
ijtc-277	222	11	own	own	ADJ
ijtc-277	222	12	revenue	revenue	NOUN
ijtc-277	222	13	is	be	AUX
ijtc-277	222	14	quite	quite	ADV
ijtc-277	222	15	high	high	ADJ
ijtc-277	222	16	,	,	PUNCT
ijtc-277	222	17	with	with	ADP
ijtc-277	222	18	an	an	DET
ijtc-277	222	19	average	average	NOUN
ijtc-277	222	20	of	of	ADP
ijtc-277	222	21	92	92	NUM
ijtc-277	222	22	%	%	NOUN
ijtc-277	222	23	.	.	PUNCT
ijtc-277	223	1	however	however	ADV
ijtc-277	223	2	,	,	PUNCT
ijtc-277	223	3	the	the	DET
ijtc-277	223	4	degree	degree	NOUN
ijtc-277	223	5	of	of	ADP
ijtc-277	223	6	decentralization	decentralization	NOUN
ijtc-277	223	7	,	,	PUNCT
ijtc-277	223	8	which	which	PRON
ijtc-277	223	9	reflects	reflect	VERB
ijtc-277	223	10	the	the	DET
ijtc-277	223	11	contribution	contribution	NOUN
ijtc-277	223	12	of	of	ADP
ijtc-277	223	13	own	own	ADJ
ijtc-277	223	14	-	-	PUNCT
ijtc-277	223	15	source	source	NOUN
ijtc-277	223	16	revenue	revenue	NOUN
ijtc-277	223	17	to	to	PART
ijtc-277	223	18	total	total	VERB
ijtc-277	223	19	regional	regional	ADJ
ijtc-277	223	20	revenue	revenue	NOUN
ijtc-277	223	21	,	,	PUNCT
ijtc-277	223	22	is	be	AUX
ijtc-277	223	23	still	still	ADV
ijtc-277	223	24	low	low	ADJ
ijtc-277	223	25	with	with	ADP
ijtc-277	223	26	an	an	DET
ijtc-277	223	27	average	average	NOUN
ijtc-277	223	28	of	of	ADP
ijtc-277	223	29	10.55	10.55	NUM
ijtc-277	223	30	%	%	NOUN
ijtc-277	223	31	and	and	CCONJ
ijtc-277	223	32	high	high	ADJ
ijtc-277	223	33	financial	financial	ADJ
ijtc-277	223	34	dependence	dependence	NOUN
ijtc-277	223	35	an	an	DET
ijtc-277	223	36	average	average	NOUN
ijtc-277	223	37	of	of	ADP
ijtc-277	223	38	87	87	NUM
ijtc-277	223	39	%	%	NOUN
ijtc-277	223	40	.	.	PUNCT
ijtc-277	224	1	the	the	DET
ijtc-277	224	2	allocation	allocation	NOUN
ijtc-277	224	3	for	for	ADP
ijtc-277	224	4	capital	capital	NOUN
ijtc-277	224	5	expenditure	expenditure	NOUN
ijtc-277	224	6	is	be	AUX
ijtc-277	224	7	still	still	ADV
ijtc-277	224	8	at	at	ADP
ijtc-277	224	9	an	an	DET
ijtc-277	224	10	average	average	ADJ
ijtc-277	224	11	rate	rate	NOUN
ijtc-277	224	12	of	of	ADP
ijtc-277	224	13	21	21	NUM
ijtc-277	224	14	%	%	NOUN
ijtc-277	224	15	with	with	ADP
ijtc-277	224	16	a	a	DET
ijtc-277	224	17	5	5	NUM
ijtc-277	224	18	-	-	PUNCT
ijtc-277	224	19	year	year	NOUN
ijtc-277	224	20	economic	economic	ADJ
ijtc-277	224	21	growth	growth	NOUN
ijtc-277	224	22	rate	rate	NOUN
ijtc-277	224	23	of	of	ADP
ijtc-277	224	24	2.82	2.82	NUM
ijtc-277	224	25	%	%	NOUN
ijtc-277	224	26	.	.	PUNCT
ijtc-277	225	1	a	a	DET
ijtc-277	225	2	well	well	ADV
ijtc-277	225	3	-	-	PUNCT
ijtc-277	225	4	ordered	order	VERB
ijtc-277	225	5	government	government	NOUN
ijtc-277	225	6	becomes	become	VERB
ijtc-277	225	7	the	the	DET
ijtc-277	225	8	capital	capital	NOUN
ijtc-277	225	9	of	of	ADP
ijtc-277	225	10	a	a	DET
ijtc-277	225	11	country	country	NOUN
ijtc-277	225	12	in	in	ADP
ijtc-277	225	13	serving	serve	VERB
ijtc-277	225	14	the	the	DET
ijtc-277	225	15	needs	need	NOUN
ijtc-277	225	16	of	of	ADP
ijtc-277	225	17	its	its	PRON
ijtc-277	225	18	people	people	NOUN
ijtc-277	225	19	.	.	PUNCT
ijtc-277	226	1	the	the	DET
ijtc-277	226	2	allocation	allocation	NOUN
ijtc-277	226	3	and	and	CCONJ
ijtc-277	226	4	realization	realization	NOUN
ijtc-277	226	5	of	of	ADP
ijtc-277	226	6	budget	budget	NOUN
ijtc-277	226	7	absorption	absorption	NOUN
ijtc-277	226	8	have	have	AUX
ijtc-277	226	9	become	become	VERB
ijtc-277	226	10	more	more	ADV
ijtc-277	226	11	efficient	efficient	ADJ
ijtc-277	226	12	and	and	CCONJ
ijtc-277	226	13	free	free	ADJ
ijtc-277	226	14	of	of	ADP
ijtc-277	226	15	corruption	corruption	NOUN
ijtc-277	226	16	and	and	CCONJ
ijtc-277	226	17	the	the	DET
ijtc-277	226	18	direction	direction	NOUN
ijtc-277	226	19	of	of	ADP
ijtc-277	226	20	human	human	ADJ
ijtc-277	226	21	development	development	NOUN
ijtc-277	226	22	has	have	AUX
ijtc-277	226	23	become	become	VERB
ijtc-277	226	24	clearer	clear	ADJ
ijtc-277	226	25	because	because	SCONJ
ijtc-277	226	26	the	the	DET
ijtc-277	226	27	government	government	NOUN
ijtc-277	226	28	is	be	AUX
ijtc-277	226	29	implemented	implement	VERB
ijtc-277	226	30	in	in	ADP
ijtc-277	226	31	a	a	DET
ijtc-277	226	32	people	people	NOUN
ijtc-277	226	33	-	-	PUNCT
ijtc-277	226	34	oriented	orient	VERB
ijtc-277	226	35	manner	manner	NOUN
ijtc-277	226	36	.	.	PUNCT
ijtc-277	227	1	the	the	DET
ijtc-277	227	2	results	result	NOUN
ijtc-277	227	3	of	of	ADP
ijtc-277	227	4	this	this	DET
ijtc-277	227	5	test	test	NOUN
ijtc-277	227	6	support	support	VERB
ijtc-277	227	7	the	the	DET
ijtc-277	227	8	results	result	NOUN
ijtc-277	227	9	of	of	ADP
ijtc-277	227	10	previous	previous	ADJ
ijtc-277	227	11	studies	study	NOUN
ijtc-277	227	12	,	,	PUNCT
ijtc-277	227	13	including	include	VERB
ijtc-277	227	14	kaufmann	kaufmann	PROPN
ijtc-277	227	15	et	et	PROPN
ijtc-277	227	16	.	.	PUNCT
ijtc-277	228	1	al	al	PROPN
ijtc-277	228	2	(	(	PUNCT
ijtc-277	228	3	2019	2019	NUM
ijtc-277	228	4	)	)	PUNCT
ijtc-277	228	5	.	.	PUNCT
ijtc-277	229	1	the	the	DET
ijtc-277	229	2	results	result	NOUN
ijtc-277	229	3	of	of	ADP
ijtc-277	229	4	these	these	DET
ijtc-277	229	5	studies	study	NOUN
ijtc-277	229	6	indicate	indicate	VERB
ijtc-277	229	7	that	that	SCONJ
ijtc-277	229	8	there	there	PRON
ijtc-277	229	9	is	be	VERB
ijtc-277	229	10	a	a	DET
ijtc-277	229	11	strong	strong	ADJ
ijtc-277	229	12	positive	positive	ADJ
ijtc-277	229	13	relationship	relationship	NOUN
ijtc-277	229	14	and	and	CCONJ
ijtc-277	229	15	influence	influence	NOUN
ijtc-277	229	16	between	between	ADP
ijtc-277	229	17	good	good	ADJ
ijtc-277	229	18	governance	governance	NOUN
ijtc-277	229	19	,	,	PUNCT
ijtc-277	229	20	which	which	PRON
ijtc-277	229	21	can	can	AUX
ijtc-277	229	22	also	also	ADV
ijtc-277	229	23	be	be	AUX
ijtc-277	229	24	measured	measure	VERB
ijtc-277	229	25	through	through	ADP
ijtc-277	229	26	the	the	DET
ijtc-277	229	27	effectiveness	effectiveness	NOUN
ijtc-277	229	28	of	of	ADP
ijtc-277	229	29	government	government	NOUN
ijtc-277	229	30	,	,	PUNCT
ijtc-277	229	31	and	and	CCONJ
ijtc-277	229	32	the	the	DET
ijtc-277	229	33	level	level	NOUN
ijtc-277	229	34	of	of	ADP
ijtc-277	229	35	development	development	NOUN
ijtc-277	229	36	.	.	PUNCT
ijtc-277	230	1	the	the	DET
ijtc-277	230	2	effect	effect	NOUN
ijtc-277	230	3	of	of	ADP
ijtc-277	230	4	financial	financial	ADJ
ijtc-277	230	5	performance	performance	NOUN
ijtc-277	230	6	on	on	ADP
ijtc-277	230	7	the	the	DET
ijtc-277	230	8	allocation	allocation	NOUN
ijtc-277	230	9	of	of	ADP
ijtc-277	230	10	capital	capital	NOUN
ijtc-277	230	11	expenditures	expenditure	NOUN
ijtc-277	230	12	is	be	AUX
ijtc-277	230	13	accepted	accept	VERB
ijtc-277	230	14	in	in	ADP
ijtc-277	230	15	this	this	DET
ijtc-277	230	16	study	study	NOUN
ijtc-277	230	17	.	.	PUNCT
ijtc-277	231	1	these	these	DET
ijtc-277	231	2	findings	finding	NOUN
ijtc-277	231	3	indicate	indicate	VERB
ijtc-277	231	4	that	that	SCONJ
ijtc-277	231	5	the	the	DET
ijtc-277	231	6	size	size	NOUN
ijtc-277	231	7	of	of	ADP
ijtc-277	231	8	the	the	DET
ijtc-277	231	9	allocation	allocation	NOUN
ijtc-277	231	10	of	of	ADP
ijtc-277	231	11	capital	capital	NOUN
ijtc-277	231	12	expenditures	expenditure	NOUN
ijtc-277	231	13	determined	determine	VERB
ijtc-277	231	14	by	by	ADP
ijtc-277	231	15	regional	regional	ADJ
ijtc-277	231	16	governments	government	NOUN
ijtc-277	231	17	is	be	AUX
ijtc-277	231	18	influenced	influence	VERB
ijtc-277	231	19	by	by	ADP
ijtc-277	231	20	regional	regional	ADJ
ijtc-277	231	21	financial	financial	ADJ
ijtc-277	231	22	performance	performance	NOUN
ijtc-277	231	23	,	,	PUNCT
ijtc-277	231	24	particularly	particularly	ADV
ijtc-277	231	25	the	the	DET
ijtc-277	231	26	effectiveness	effectiveness	NOUN
ijtc-277	231	27	of	of	ADP
ijtc-277	231	28	locally	locally	ADV
ijtc-277	231	29	-	-	PUNCT
ijtc-277	231	30	generated	generate	VERB
ijtc-277	231	31	revenue	revenue	NOUN
ijtc-277	231	32	.	.	PUNCT
ijtc-277	232	1	with	with	ADP
ijtc-277	232	2	a	a	DET
ijtc-277	232	3	low	low	ADJ
ijtc-277	232	4	financial	financial	ADJ
ijtc-277	232	5	dependency	dependency	NOUN
ijtc-277	232	6	ratio	ratio	NOUN
ijtc-277	232	7	,	,	PUNCT
ijtc-277	232	8	the	the	DET
ijtc-277	232	9	less	less	ADV
ijtc-277	232	10	regional	regional	ADJ
ijtc-277	232	11	dependence	dependence	NOUN
ijtc-277	232	12	on	on	ADP
ijtc-277	232	13	the	the	DET
ijtc-277	232	14	central	central	ADJ
ijtc-277	232	15	/	/	SYM
ijtc-277	232	16	provincial	provincial	ADJ
ijtc-277	232	17	government	government	NOUN
ijtc-277	232	18	,	,	PUNCT
ijtc-277	232	19	which	which	PRON
ijtc-277	232	20	means	mean	VERB
ijtc-277	232	21	that	that	SCONJ
ijtc-277	232	22	the	the	DET
ijtc-277	232	23	financial	financial	ADJ
ijtc-277	232	24	capacity	capacity	NOUN
ijtc-277	232	25	of	of	ADP
ijtc-277	232	26	the	the	DET
ijtc-277	232	27	regional	regional	ADJ
ijtc-277	232	28	government	government	NOUN
ijtc-277	232	29	is	be	AUX
ijtc-277	232	30	better	well	ADJ
ijtc-277	232	31	so	so	SCONJ
ijtc-277	232	32	that	that	SCONJ
ijtc-277	232	33	it	it	PRON
ijtc-277	232	34	can	can	AUX
ijtc-277	232	35	allocate	allocate	VERB
ijtc-277	232	36	more	more	ADJ
ijtc-277	232	37	capital	capital	NOUN
ijtc-277	232	38	expenditure	expenditure	NOUN
ijtc-277	232	39	.	.	PUNCT
ijtc-277	233	1	the	the	DET
ijtc-277	233	2	results	result	NOUN
ijtc-277	233	3	of	of	ADP
ijtc-277	233	4	this	this	DET
ijtc-277	233	5	study	study	NOUN
ijtc-277	233	6	support	support	VERB
ijtc-277	233	7	the	the	DET
ijtc-277	233	8	research	research	NOUN
ijtc-277	233	9	conducted	conduct	VERB
ijtc-277	233	10	previously	previously	ADV
ijtc-277	233	11	by	by	ADP
ijtc-277	233	12	sularso	sularso	NOUN
ijtc-277	233	13	and	and	CCONJ
ijtc-277	233	14	restianto	restianto	ADJ
ijtc-277	233	15	(	(	PUNCT
ijtc-277	233	16	2011	2011	NUM
ijtc-277	233	17	)	)	PUNCT
ijtc-277	233	18	,	,	PUNCT
ijtc-277	233	19	which	which	PRON
ijtc-277	233	20	states	state	VERB
ijtc-277	233	21	that	that	SCONJ
ijtc-277	233	22	since	since	SCONJ
ijtc-277	233	23	regional	regional	ADJ
ijtc-277	233	24	autonomy	autonomy	NOUN
ijtc-277	233	25	there	there	ADV
ijtc-277	233	26	has	have	AUX
ijtc-277	233	27	been	be	AUX
ijtc-277	233	28	an	an	DET
ijtc-277	233	29	increase	increase	NOUN
ijtc-277	233	30	in	in	ADP
ijtc-277	233	31	general	general	ADJ
ijtc-277	233	32	financial	financial	ADJ
ijtc-277	233	33	capacity	capacity	NOUN
ijtc-277	233	34	,	,	PUNCT
ijtc-277	233	35	but	but	CCONJ
ijtc-277	233	36	mostly	mostly	ADV
ijtc-277	233	37	due	due	ADJ
ijtc-277	233	38	to	to	ADP
ijtc-277	233	39	significant	significant	ADJ
ijtc-277	233	40	changes	change	NOUN
ijtc-277	233	41	in	in	ADP
ijtc-277	233	42	locally	locally	ADV
ijtc-277	233	43	-	-	PUNCT
ijtc-277	233	44	generated	generate	VERB
ijtc-277	233	45	revenue	revenue	NOUN
ijtc-277	233	46	growth	growth	NOUN
ijtc-277	233	47	.	.	PUNCT
ijtc-277	234	1	meanwhile	meanwhile	ADV
ijtc-277	234	2	,	,	PUNCT
ijtc-277	234	3	the	the	DET
ijtc-277	234	4	share	share	NOUN
ijtc-277	234	5	of	of	ADP
ijtc-277	234	6	the	the	DET
ijtc-277	234	7	budget	budget	NOUN
ijtc-277	234	8	to	to	ADP
ijtc-277	234	9	expenditure	expenditure	NOUN
ijtc-277	234	10	did	do	AUX
ijtc-277	234	11	not	not	PART
ijtc-277	234	12	increase	increase	VERB
ijtc-277	234	13	.	.	PUNCT
ijtc-277	235	1	in	in	ADP
ijtc-277	235	2	public	public	ADJ
ijtc-277	235	3	sector	sector	NOUN
ijtc-277	235	4	financial	financial	ADJ
ijtc-277	235	5	management	management	NOUN
ijtc-277	235	6	,	,	PUNCT
ijtc-277	235	7	analysis	analysis	NOUN
ijtc-277	235	8	of	of	ADP
ijtc-277	235	9	financial	financial	ADJ
ijtc-277	235	10	performance	performance	NOUN
ijtc-277	235	11	on	on	ADP
ijtc-277	235	12	investment	investment	NOUN
ijtc-277	235	13	allocations	allocation	NOUN
ijtc-277	235	14	or	or	CCONJ
ijtc-277	235	15	capital	capital	NOUN
ijtc-277	235	16	expenditures	expenditure	NOUN
ijtc-277	235	17	has	have	AUX
ijtc-277	235	18	not	not	PART
ijtc-277	235	19	been	be	AUX
ijtc-277	235	20	done	do	VERB
ijtc-277	235	21	much	much	ADV
ijtc-277	235	22	,	,	PUNCT
ijtc-277	235	23	but	but	CCONJ
ijtc-277	235	24	in	in	ADP
ijtc-277	235	25	the	the	DET
ijtc-277	235	26	private	private	ADJ
ijtc-277	235	27	sector	sector	NOUN
ijtc-277	235	28	,	,	PUNCT
ijtc-277	235	29	this	this	PRON
ijtc-277	235	30	is	be	AUX
ijtc-277	235	31	very	very	ADV
ijtc-277	235	32	common	common	ADJ
ijtc-277	235	33	.	.	PUNCT
ijtc-277	236	1	good	good	ADJ
ijtc-277	236	2	financial	financial	ADJ
ijtc-277	236	3	performance	performance	NOUN
ijtc-277	236	4	should	should	AUX
ijtc-277	236	5	increase	increase	VERB
ijtc-277	236	6	the	the	DET
ijtc-277	236	7	allocation	allocation	NOUN
ijtc-277	236	8	of	of	ADP
ijtc-277	236	9	fixed	fix	VERB
ijtc-277	236	10	asset	asset	NOUN
ijtc-277	236	11	investment	investment	NOUN
ijtc-277	236	12	.	.	PUNCT
ijtc-277	237	1	the	the	DET
ijtc-277	237	2	results	result	NOUN
ijtc-277	237	3	of	of	ADP
ijtc-277	237	4	this	this	DET
ijtc-277	237	5	study	study	NOUN
ijtc-277	237	6	also	also	ADV
ijtc-277	237	7	tested	test	VERB
ijtc-277	237	8	hypotheses	hypothesis	NOUN
ijtc-277	237	9	about	about	ADP
ijtc-277	237	10	how	how	SCONJ
ijtc-277	237	11	financial	financial	ADJ
ijtc-277	237	12	performance	performance	NOUN
ijtc-277	237	13	affects	affect	VERB
ijtc-277	237	14	economic	economic	ADJ
ijtc-277	237	15	growth	growth	NOUN
ijtc-277	237	16	either	either	CCONJ
ijtc-277	237	17	directly	directly	ADV
ijtc-277	237	18	or	or	CCONJ
ijtc-277	237	19	indirectly	indirectly	ADV
ijtc-277	237	20	through	through	ADP
ijtc-277	237	21	the	the	DET
ijtc-277	237	22	allocation	allocation	NOUN
ijtc-277	237	23	of	of	ADP
ijtc-277	237	24	capital	capital	NOUN
ijtc-277	237	25	expenditures	expenditure	NOUN
ijtc-277	237	26	.	.	PUNCT
ijtc-277	238	1	based	base	VERB
ijtc-277	238	2	on	on	ADP
ijtc-277	238	3	the	the	DET
ijtc-277	238	4	results	result	NOUN
ijtc-277	238	5	of	of	ADP
ijtc-277	238	6	the	the	DET
ijtc-277	238	7	analysis	analysis	NOUN
ijtc-277	238	8	and	and	CCONJ
ijtc-277	238	9	testing	testing	NOUN
ijtc-277	238	10	that	that	PRON
ijtc-277	238	11	has	have	AUX
ijtc-277	238	12	been	be	AUX
ijtc-277	238	13	done	do	VERB
ijtc-277	238	14	,	,	PUNCT
ijtc-277	238	15	it	it	PRON
ijtc-277	238	16	can	can	AUX
ijtc-277	238	17	be	be	AUX
ijtc-277	238	18	concluded	conclude	VERB
ijtc-277	238	19	that	that	SCONJ
ijtc-277	238	20	the	the	DET
ijtc-277	238	21	indirect	indirect	ADJ
ijtc-277	238	22	effect	effect	NOUN
ijtc-277	238	23	of	of	ADP
ijtc-277	238	24	financial	financial	ADJ
ijtc-277	238	25	performance	performance	NOUN
ijtc-277	238	26	on	on	ADP
ijtc-277	238	27	economic	economic	ADJ
ijtc-277	238	28	growth	growth	NOUN
ijtc-277	238	29	is	be	AUX
ijtc-277	238	30	rejected	reject	VERB
ijtc-277	238	31	in	in	ADP
ijtc-277	238	32	this	this	DET
ijtc-277	238	33	study	study	NOUN
ijtc-277	238	34	.	.	PUNCT
ijtc-277	239	1	the	the	DET
ijtc-277	239	2	results	result	NOUN
ijtc-277	239	3	showed	show	VERB
ijtc-277	239	4	that	that	SCONJ
ijtc-277	239	5	there	there	PRON
ijtc-277	239	6	was	be	VERB
ijtc-277	239	7	no	no	DET
ijtc-277	239	8	mediating	mediate	VERB
ijtc-277	239	9	role	role	NOUN
ijtc-277	239	10	for	for	ADP
ijtc-277	239	11	the	the	DET
ijtc-277	239	12	capital	capital	NOUN
ijtc-277	239	13	expenditure	expenditure	NOUN
ijtc-277	239	14	allocation	allocation	NOUN
ijtc-277	239	15	variable	variable	NOUN
ijtc-277	239	16	which	which	PRON
ijtc-277	239	17	was	be	AUX
ijtc-277	239	18	able	able	ADJ
ijtc-277	239	19	to	to	PART
ijtc-277	239	20	encourage	encourage	VERB
ijtc-277	239	21	the	the	DET
ijtc-277	239	22	strength	strength	NOUN
ijtc-277	239	23	of	of	ADP
ijtc-277	239	24	the	the	DET
ijtc-277	239	25	influence	influence	NOUN
ijtc-277	239	26	of	of	ADP
ijtc-277	239	27	financial	financial	ADJ
ijtc-277	239	28	performance	performance	NOUN
ijtc-277	239	29	on	on	ADP
ijtc-277	239	30	economic	economic	ADJ
ijtc-277	239	31	growth	growth	NOUN
ijtc-277	239	32	.	.	PUNCT
ijtc-277	240	1	the	the	DET
ijtc-277	240	2	contribution	contribution	NOUN
ijtc-277	240	3	of	of	ADP
ijtc-277	240	4	the	the	DET
ijtc-277	240	5	capital	capital	NOUN
ijtc-277	240	6	expenditure	expenditure	NOUN
ijtc-277	240	7	allocation	allocation	NOUN
ijtc-277	240	8	variable	variable	NOUN
ijtc-277	240	9	is	be	AUX
ijtc-277	240	10	considered	consider	VERB
ijtc-277	240	11	relatively	relatively	ADV
ijtc-277	240	12	small	small	ADJ
ijtc-277	240	13	in	in	ADP
ijtc-277	240	14	increasing	increase	VERB
ijtc-277	240	15	economic	economic	ADJ
ijtc-277	240	16	growth	growth	NOUN
ijtc-277	240	17	.	.	PUNCT
ijtc-277	241	1	the	the	DET
ijtc-277	241	2	results	result	NOUN
ijtc-277	241	3	of	of	ADP
ijtc-277	241	4	this	this	DET
ijtc-277	241	5	study	study	NOUN
ijtc-277	241	6	support	support	NOUN
ijtc-277	241	7	research	research	NOUN
ijtc-277	241	8	conducted	conduct	VERB
ijtc-277	241	9	previously	previously	ADV
ijtc-277	241	10	by	by	ADP
ijtc-277	241	11	(	(	PUNCT
ijtc-277	241	12	prihastuti	prihastuti	PROPN
ijtc-277	241	13	,	,	PUNCT
ijtc-277	241	14	taufik	taufik	PROPN
ijtc-277	241	15	,	,	PUNCT
ijtc-277	241	16	&	&	CCONJ
ijtc-277	241	17	agusti	agusti	PROPN
ijtc-277	241	18	,	,	PUNCT
ijtc-277	241	19	2015	2015	NUM
ijtc-277	241	20	)	)	PUNCT
ijtc-277	241	21	,	,	PUNCT
ijtc-277	241	22	which	which	PRON
ijtc-277	241	23	concluded	conclude	VERB
ijtc-277	241	24	that	that	SCONJ
ijtc-277	241	25	indirect	indirect	ADJ
ijtc-277	241	26	financial	financial	ADJ
ijtc-277	241	27	performance	performance	NOUN
ijtc-277	241	28	(	(	PUNCT
ijtc-277	241	29	through	through	ADP
ijtc-277	241	30	the	the	DET
ijtc-277	241	31	allocation	allocation	NOUN
ijtc-277	241	32	of	of	ADP
ijtc-277	241	33	capital	capital	NOUN
ijtc-277	241	34	expenditures	expenditure	NOUN
ijtc-277	241	35	)	)	PUNCT
ijtc-277	241	36	has	have	VERB
ijtc-277	241	37	no	no	DET
ijtc-277	241	38	significant	significant	ADJ
ijtc-277	241	39	effect	effect	NOUN
ijtc-277	241	40	on	on	ADP
ijtc-277	241	41	economic	economic	ADJ
ijtc-277	241	42	growth	growth	NOUN
ijtc-277	241	43	.	.	PUNCT
ijtc-277	242	1	then	then	ADV
ijtc-277	242	2	the	the	DET
ijtc-277	242	3	next	next	ADJ
ijtc-277	242	4	discussion	discussion	NOUN
ijtc-277	242	5	is	be	AUX
ijtc-277	242	6	to	to	PART
ijtc-277	242	7	find	find	VERB
ijtc-277	242	8	out	out	ADP
ijtc-277	242	9	how	how	SCONJ
ijtc-277	242	10	the	the	DET
ijtc-277	242	11	influence	influence	NOUN
ijtc-277	242	12	of	of	ADP
ijtc-277	242	13	the	the	DET
ijtc-277	242	14	allocation	allocation	NOUN
ijtc-277	242	15	of	of	ADP
ijtc-277	242	16	capital	capital	NOUN
ijtc-277	242	17	expenditures	expenditure	NOUN
ijtc-277	242	18	on	on	ADP
ijtc-277	242	19	economic	economic	ADJ
ijtc-277	242	20	growth	growth	NOUN
ijtc-277	242	21	.	.	PUNCT
ijtc-277	243	1	based	base	VERB
ijtc-277	243	2	on	on	ADP
ijtc-277	243	3	the	the	DET
ijtc-277	243	4	analysis	analysis	NOUN
ijtc-277	243	5	and	and	CCONJ
ijtc-277	243	6	testing	testing	NOUN
ijtc-277	243	7	that	that	PRON
ijtc-277	243	8	has	have	AUX
ijtc-277	243	9	been	be	AUX
ijtc-277	243	10	carried	carry	VERB
ijtc-277	243	11	out	out	ADP
ijtc-277	243	12	,	,	PUNCT
ijtc-277	243	13	the	the	DET
ijtc-277	243	14	results	result	NOUN
ijtc-277	243	15	show	show	VERB
ijtc-277	243	16	that	that	SCONJ
ijtc-277	243	17	the	the	DET
ijtc-277	243	18	allocation	allocation	NOUN
ijtc-277	243	19	of	of	ADP
ijtc-277	243	20	capital	capital	NOUN
ijtc-277	243	21	expenditures	expenditure	NOUN
ijtc-277	243	22	does	do	AUX
ijtc-277	243	23	not	not	PART
ijtc-277	243	24	have	have	VERB
ijtc-277	243	25	a	a	DET
ijtc-277	243	26	significant	significant	ADJ
ijtc-277	243	27	effect	effect	NOUN
ijtc-277	243	28	on	on	ADP
ijtc-277	243	29	the	the	DET
ijtc-277	243	30	role	role	NOUN
ijtc-277	243	31	of	of	ADP
ijtc-277	243	32	good	good	ADJ
ijtc-277	243	33	governance	governance	NOUN
ijtc-277	243	34	in	in	ADP
ijtc-277	243	35	economic	economic	ADJ
ijtc-277	243	36	growth	growth	NOUN
ijtc-277	243	37	:	:	PUNCT
ijtc-277	243	38	mediated	mediate	VERB
ijtc-277	243	39	by	by	ADP
ijtc-277	243	40	regional	regional	ADJ
ijtc-277	243	41	financial	financial	ADJ
ijtc-277	243	42	performance	performance	NOUN
ijtc-277	243	43	and	and	CCONJ
ijtc-277	243	44	capital	capital	NOUN
ijtc-277	243	45	expenditure	expenditure	NOUN
ijtc-277	243	46	allocation	allocation	NOUN
ijtc-277	243	47	y	y	PROPN
ijtc-277	243	48	rahmat	rahmat	NOUN
ijtc-277	243	49	akbar	akbar	NOUN
ijtc-277	243	50	,	,	PUNCT
ijtc-277	243	51	maraini	maraini	PROPN
ijtc-277	243	52	206	206	NUM
ijtc-277	243	53	|	|	ADV
ijtc-277	243	54	ilomata	ilomata	PROPN
ijtc-277	243	55	international	international	ADJ
ijtc-277	243	56	journal	journal	NOUN
ijtc-277	243	57	of	of	ADP
ijtc-277	243	58	tax	tax	PROPN
ijtc-277	243	59	&	&	CCONJ
ijtc-277	243	60	accounting	accounting	PROPN
ijtc-277	243	61	volume	volume	NOUN
ijtc-277	243	62	2	2	NUM
ijtc-277	243	63	number	number	NOUN
ijtc-277	243	64	3	3	NUM
ijtc-277	243	65	,	,	PUNCT
ijtc-277	243	66	july	july	PROPN
ijtc-277	243	67	2021	2021	NUM
ijtc-277	243	68	economic	economic	ADJ
ijtc-277	243	69	growth	growth	NOUN
ijtc-277	243	70	.	.	PUNCT
ijtc-277	244	1	the	the	DET
ijtc-277	244	2	increase	increase	NOUN
ijtc-277	244	3	in	in	ADP
ijtc-277	244	4	the	the	DET
ijtc-277	244	5	allocation	allocation	NOUN
ijtc-277	244	6	of	of	ADP
ijtc-277	244	7	capital	capital	NOUN
ijtc-277	244	8	expenditures	expenditure	NOUN
ijtc-277	244	9	in	in	ADP
ijtc-277	244	10	the	the	DET
ijtc-277	244	11	form	form	NOUN
ijtc-277	244	12	of	of	ADP
ijtc-277	244	13	fixed	fix	VERB
ijtc-277	244	14	assets	asset	NOUN
ijtc-277	244	15	such	such	ADJ
ijtc-277	244	16	as	as	ADP
ijtc-277	244	17	infrastructure	infrastructure	NOUN
ijtc-277	244	18	,	,	PUNCT
ijtc-277	244	19	equipment	equipment	NOUN
ijtc-277	244	20	and	and	CCONJ
ijtc-277	244	21	infrastructure	infrastructure	NOUN
ijtc-277	244	22	will	will	AUX
ijtc-277	244	23	further	far	ADV
ijtc-277	244	24	increase	increase	VERB
ijtc-277	244	25	capital	capital	NOUN
ijtc-277	244	26	spending	spending	NOUN
ijtc-277	244	27	and	and	CCONJ
ijtc-277	244	28	it	it	PRON
ijtc-277	244	29	is	be	AUX
ijtc-277	244	30	hoped	hope	VERB
ijtc-277	244	31	that	that	SCONJ
ijtc-277	244	32	the	the	DET
ijtc-277	244	33	productivity	productivity	NOUN
ijtc-277	244	34	of	of	ADP
ijtc-277	244	35	the	the	DET
ijtc-277	244	36	economy	economy	NOUN
ijtc-277	244	37	will	will	AUX
ijtc-277	244	38	also	also	ADV
ijtc-277	244	39	increase	increase	VERB
ijtc-277	244	40	.	.	PUNCT
ijtc-277	245	1	however	however	ADV
ijtc-277	245	2	,	,	PUNCT
ijtc-277	245	3	in	in	ADP
ijtc-277	245	4	this	this	DET
ijtc-277	245	5	study	study	NOUN
ijtc-277	245	6	,	,	PUNCT
ijtc-277	245	7	capital	capital	NOUN
ijtc-277	245	8	expenditure	expenditure	NOUN
ijtc-277	245	9	does	do	AUX
ijtc-277	245	10	not	not	PART
ijtc-277	245	11	affect	affect	VERB
ijtc-277	245	12	the	the	DET
ijtc-277	245	13	economic	economic	ADJ
ijtc-277	245	14	growth	growth	NOUN
ijtc-277	245	15	of	of	ADP
ijtc-277	245	16	the	the	DET
ijtc-277	245	17	people	people	NOUN
ijtc-277	245	18	of	of	ADP
ijtc-277	245	19	an	an	DET
ijtc-277	245	20	area	area	NOUN
ijtc-277	245	21	.	.	PUNCT
ijtc-277	246	1	this	this	DET
ijtc-277	246	2	condition	condition	NOUN
ijtc-277	246	3	is	be	AUX
ijtc-277	246	4	due	due	ADJ
ijtc-277	246	5	to	to	ADP
ijtc-277	246	6	the	the	DET
ijtc-277	246	7	small	small	ADJ
ijtc-277	246	8	proportion	proportion	NOUN
ijtc-277	246	9	of	of	ADP
ijtc-277	246	10	capital	capital	NOUN
ijtc-277	246	11	expenditure	expenditure	NOUN
ijtc-277	246	12	,	,	PUNCT
ijtc-277	246	13	which	which	PRON
ijtc-277	246	14	only	only	ADV
ijtc-277	246	15	ranges	range	VERB
ijtc-277	246	16	from	from	ADP
ijtc-277	246	17	15	15	NUM
ijtc-277	246	18	%	%	NOUN
ijtc-277	246	19	to	to	PART
ijtc-277	246	20	20	20	NUM
ijtc-277	246	21	%	%	NOUN
ijtc-277	246	22	of	of	ADP
ijtc-277	246	23	the	the	DET
ijtc-277	246	24	2014	2014	NUM
ijtc-277	246	25	2018	2018	NUM
ijtc-277	246	26	apbd	apbd	NOUN
ijtc-277	246	27	.	.	PUNCT
ijtc-277	247	1	the	the	DET
ijtc-277	247	2	capital	capital	NOUN
ijtc-277	247	3	expenditure	expenditure	NOUN
ijtc-277	247	4	budget	budget	NOUN
ijtc-277	247	5	fluctuates	fluctuate	NOUN
ijtc-277	247	6	from	from	ADP
ijtc-277	247	7	year	year	NOUN
ijtc-277	247	8	to	to	ADP
ijtc-277	247	9	year	year	NOUN
ijtc-277	247	10	.	.	PUNCT
ijtc-277	248	1	the	the	DET
ijtc-277	248	2	amount	amount	NOUN
ijtc-277	248	3	of	of	ADP
ijtc-277	248	4	capital	capital	NOUN
ijtc-277	248	5	expenditure	expenditure	NOUN
ijtc-277	248	6	should	should	AUX
ijtc-277	248	7	be	be	AUX
ijtc-277	248	8	followed	follow	VERB
ijtc-277	248	9	by	by	ADP
ijtc-277	248	10	the	the	DET
ijtc-277	248	11	effectiveness	effectiveness	NOUN
ijtc-277	248	12	of	of	ADP
ijtc-277	248	13	capital	capital	NOUN
ijtc-277	248	14	expenditure	expenditure	NOUN
ijtc-277	248	15	for	for	ADP
ijtc-277	248	16	the	the	DET
ijtc-277	248	17	public	public	ADJ
ijtc-277	248	18	interest	interest	NOUN
ijtc-277	248	19	which	which	PRON
ijtc-277	248	20	will	will	AUX
ijtc-277	248	21	directly	directly	ADV
ijtc-277	248	22	impact	impact	VERB
ijtc-277	248	23	development	development	NOUN
ijtc-277	248	24	activities	activity	NOUN
ijtc-277	248	25	in	in	ADP
ijtc-277	248	26	the	the	DET
ijtc-277	248	27	region	region	NOUN
ijtc-277	248	28	.	.	PUNCT
ijtc-277	249	1	however	however	ADV
ijtc-277	249	2	,	,	PUNCT
ijtc-277	249	3	in	in	ADP
ijtc-277	249	4	reality	reality	NOUN
ijtc-277	249	5	,	,	PUNCT
ijtc-277	249	6	a	a	DET
ijtc-277	249	7	large	large	ADJ
ijtc-277	249	8	capital	capital	NOUN
ijtc-277	249	9	expenditure	expenditure	NOUN
ijtc-277	249	10	budget	budget	NOUN
ijtc-277	249	11	is	be	AUX
ijtc-277	249	12	used	use	VERB
ijtc-277	249	13	to	to	PART
ijtc-277	249	14	add	add	VERB
ijtc-277	249	15	assets	asset	NOUN
ijtc-277	249	16	such	such	ADJ
ijtc-277	249	17	as	as	ADP
ijtc-277	249	18	roads	road	NOUN
ijtc-277	249	19	,	,	PUNCT
ijtc-277	249	20	buildings	building	NOUN
ijtc-277	249	21	,	,	PUNCT
ijtc-277	249	22	land	land	NOUN
ijtc-277	249	23	,	,	PUNCT
ijtc-277	249	24	and	and	CCONJ
ijtc-277	249	25	others	other	NOUN
ijtc-277	249	26	.	.	PUNCT
ijtc-277	250	1	economic	economic	ADJ
ijtc-277	250	2	growth	growth	NOUN
ijtc-277	250	3	by	by	ADP
ijtc-277	250	4	managing	manage	VERB
ijtc-277	250	5	existing	exist	VERB
ijtc-277	250	6	resources	resource	NOUN
ijtc-277	250	7	and	and	CCONJ
ijtc-277	250	8	forming	form	VERB
ijtc-277	250	9	a	a	DET
ijtc-277	250	10	partnership	partnership	NOUN
ijtc-277	250	11	pattern	pattern	NOUN
ijtc-277	250	12	with	with	ADP
ijtc-277	250	13	the	the	DET
ijtc-277	250	14	community	community	NOUN
ijtc-277	250	15	should	should	AUX
ijtc-277	250	16	create	create	VERB
ijtc-277	250	17	new	new	ADJ
ijtc-277	250	18	jobs	job	NOUN
ijtc-277	250	19	that	that	PRON
ijtc-277	250	20	will	will	AUX
ijtc-277	250	21	affect	affect	VERB
ijtc-277	250	22	the	the	DET
ijtc-277	250	23	development	development	NOUN
ijtc-277	250	24	of	of	ADP
ijtc-277	250	25	economic	economic	ADJ
ijtc-277	250	26	activity	activity	NOUN
ijtc-277	250	27	in	in	ADP
ijtc-277	250	28	the	the	DET
ijtc-277	250	29	area	area	NOUN
ijtc-277	250	30	.	.	PUNCT
ijtc-277	251	1	this	this	DET
ijtc-277	251	2	economic	economic	ADJ
ijtc-277	251	3	development	development	NOUN
ijtc-277	251	4	is	be	AUX
ijtc-277	251	5	marked	mark	VERB
ijtc-277	251	6	by	by	ADP
ijtc-277	251	7	increased	increase	VERB
ijtc-277	251	8	productivity	productivity	NOUN
ijtc-277	251	9	and	and	CCONJ
ijtc-277	251	10	increased	increase	VERB
ijtc-277	251	11	per	per	ADP
ijtc-277	251	12	capita	capita	X
ijtc-277	251	13	income	income	NOUN
ijtc-277	251	14	of	of	ADP
ijtc-277	251	15	the	the	DET
ijtc-277	251	16	population	population	NOUN
ijtc-277	251	17	,	,	PUNCT
ijtc-277	251	18	resulting	result	VERB
ijtc-277	251	19	in	in	ADP
ijtc-277	251	20	improved	improved	ADJ
ijtc-277	251	21	welfare	welfare	NOUN
ijtc-277	251	22	.	.	PUNCT
ijtc-277	252	1	these	these	DET
ijtc-277	252	2	results	result	NOUN
ijtc-277	252	3	indicate	indicate	VERB
ijtc-277	252	4	that	that	SCONJ
ijtc-277	252	5	in	in	ADP
ijtc-277	252	6	the	the	DET
ijtc-277	252	7	framework	framework	NOUN
ijtc-277	252	8	of	of	ADP
ijtc-277	252	9	implementing	implement	VERB
ijtc-277	252	10	fiscal	fiscal	ADJ
ijtc-277	252	11	decentralization	decentralization	NOUN
ijtc-277	252	12	,	,	PUNCT
ijtc-277	252	13	the	the	DET
ijtc-277	252	14	riau	riau	PROPN
ijtc-277	252	15	province	province	PROPN
ijtc-277	252	16	government	government	NOUN
ijtc-277	252	17	has	have	AUX
ijtc-277	252	18	not	not	PART
ijtc-277	252	19	been	be	AUX
ijtc-277	252	20	wise	wise	ADJ
ijtc-277	252	21	in	in	ADP
ijtc-277	252	22	allocating	allocate	VERB
ijtc-277	252	23	its	its	PRON
ijtc-277	252	24	budget	budget	NOUN
ijtc-277	252	25	for	for	ADP
ijtc-277	252	26	investment	investment	NOUN
ijtc-277	252	27	in	in	ADP
ijtc-277	252	28	various	various	ADJ
ijtc-277	252	29	sectors	sector	NOUN
ijtc-277	252	30	,	,	PUNCT
ijtc-277	252	31	both	both	CCONJ
ijtc-277	252	32	in	in	ADP
ijtc-277	252	33	the	the	DET
ijtc-277	252	34	construction	construction	NOUN
ijtc-277	252	35	of	of	ADP
ijtc-277	252	36	facilities	facility	NOUN
ijtc-277	252	37	and	and	CCONJ
ijtc-277	252	38	infrastructure	infrastructure	NOUN
ijtc-277	252	39	that	that	PRON
ijtc-277	252	40	support	support	VERB
ijtc-277	252	41	development	development	NOUN
ijtc-277	252	42	.	.	PUNCT
ijtc-277	253	1	government	government	NOUN
ijtc-277	253	2	investment	investment	NOUN
ijtc-277	253	3	as	as	SCONJ
ijtc-277	253	4	referred	refer	VERB
ijtc-277	253	5	to	to	ADP
ijtc-277	253	6	in	in	ADP
ijtc-277	253	7	this	this	DET
ijtc-277	253	8	case	case	NOUN
ijtc-277	253	9	is	be	AUX
ijtc-277	253	10	expenditure	expenditure	NOUN
ijtc-277	253	11	made	make	VERB
ijtc-277	253	12	by	by	ADP
ijtc-277	253	13	the	the	DET
ijtc-277	253	14	government	government	NOUN
ijtc-277	253	15	which	which	PRON
ijtc-277	253	16	is	be	AUX
ijtc-277	253	17	made	make	VERB
ijtc-277	253	18	by	by	ADP
ijtc-277	253	19	the	the	DET
ijtc-277	253	20	government	government	NOUN
ijtc-277	253	21	in	in	ADP
ijtc-277	253	22	the	the	DET
ijtc-277	253	23	apbd	apbd	NOUN
ijtc-277	253	24	for	for	ADP
ijtc-277	253	25	capital	capital	NOUN
ijtc-277	253	26	expenditure	expenditure	NOUN
ijtc-277	253	27	or	or	CCONJ
ijtc-277	253	28	development	development	NOUN
ijtc-277	253	29	.	.	PUNCT
ijtc-277	254	1	as	as	SCONJ
ijtc-277	254	2	explained	explain	VERB
ijtc-277	254	3	in	in	ADP
ijtc-277	254	4	the	the	DET
ijtc-277	254	5	previous	previous	ADJ
ijtc-277	254	6	chapter	chapter	NOUN
ijtc-277	254	7	,	,	PUNCT
ijtc-277	254	8	government	government	NOUN
ijtc-277	254	9	spending	spending	NOUN
ijtc-277	254	10	on	on	ADP
ijtc-277	254	11	capital	capital	NOUN
ijtc-277	254	12	expenditures	expenditure	NOUN
ijtc-277	254	13	in	in	ADP
ijtc-277	254	14	riau	riau	PROPN
ijtc-277	254	15	province	province	PROPN
ijtc-277	254	16	on	on	ADP
ijtc-277	254	17	development	development	NOUN
ijtc-277	254	18	is	be	AUX
ijtc-277	254	19	considered	consider	VERB
ijtc-277	254	20	to	to	PART
ijtc-277	254	21	be	be	AUX
ijtc-277	254	22	expansive	expansive	ADJ
ijtc-277	254	23	,	,	PUNCT
ijtc-277	254	24	which	which	PRON
ijtc-277	254	25	means	mean	VERB
ijtc-277	254	26	that	that	SCONJ
ijtc-277	254	27	if	if	SCONJ
ijtc-277	254	28	government	government	NOUN
ijtc-277	254	29	spending	spending	NOUN
ijtc-277	254	30	increases	increase	NOUN
ijtc-277	254	31	,	,	PUNCT
ijtc-277	254	32	it	it	PRON
ijtc-277	254	33	will	will	AUX
ijtc-277	254	34	encourage	encourage	VERB
ijtc-277	254	35	higher	high	ADJ
ijtc-277	254	36	economic	economic	ADJ
ijtc-277	254	37	growth	growth	NOUN
ijtc-277	254	38	.	.	PUNCT
ijtc-277	255	1	government	government	NOUN
ijtc-277	255	2	investment	investment	NOUN
ijtc-277	255	3	can	can	AUX
ijtc-277	255	4	take	take	VERB
ijtc-277	255	5	the	the	DET
ijtc-277	255	6	form	form	NOUN
ijtc-277	255	7	of	of	ADP
ijtc-277	255	8	infrastructure	infrastructure	NOUN
ijtc-277	255	9	development	development	NOUN
ijtc-277	255	10	and	and	CCONJ
ijtc-277	255	11	improvement	improvement	NOUN
ijtc-277	255	12	.	.	PUNCT
ijtc-277	256	1	increased	increase	VERB
ijtc-277	256	2	government	government	NOUN
ijtc-277	256	3	investment	investment	NOUN
ijtc-277	256	4	will	will	AUX
ijtc-277	256	5	be	be	AUX
ijtc-277	256	6	able	able	ADJ
ijtc-277	256	7	to	to	PART
ijtc-277	256	8	improve	improve	VERB
ijtc-277	256	9	the	the	DET
ijtc-277	256	10	quality	quality	NOUN
ijtc-277	256	11	of	of	ADP
ijtc-277	256	12	public	public	ADJ
ijtc-277	256	13	services	service	NOUN
ijtc-277	256	14	which	which	PRON
ijtc-277	256	15	in	in	ADP
ijtc-277	256	16	turn	turn	NOUN
ijtc-277	256	17	can	can	AUX
ijtc-277	256	18	increase	increase	VERB
ijtc-277	256	19	the	the	DET
ijtc-277	256	20	level	level	NOUN
ijtc-277	256	21	of	of	ADP
ijtc-277	256	22	public	public	ADJ
ijtc-277	256	23	participation	participation	NOUN
ijtc-277	256	24	(	(	PUNCT
ijtc-277	256	25	contribution	contribution	NOUN
ijtc-277	256	26	)	)	PUNCT
ijtc-277	256	27	to	to	ADP
ijtc-277	256	28	development	development	NOUN
ijtc-277	256	29	.	.	PUNCT
ijtc-277	257	1	however	however	ADV
ijtc-277	257	2	,	,	PUNCT
ijtc-277	257	3	government	government	NOUN
ijtc-277	257	4	investment	investment	NOUN
ijtc-277	257	5	that	that	PRON
ijtc-277	257	6	is	be	AUX
ijtc-277	257	7	issued	issue	VERB
ijtc-277	257	8	should	should	AUX
ijtc-277	257	9	still	still	ADV
ijtc-277	257	10	prioritize	prioritize	VERB
ijtc-277	257	11	efficiency	efficiency	NOUN
ijtc-277	257	12	,	,	PUNCT
ijtc-277	257	13	effectiveness	effectiveness	NOUN
ijtc-277	257	14	and	and	CCONJ
ijtc-277	257	15	savings	saving	NOUN
ijtc-277	257	16	by	by	ADP
ijtc-277	257	17	the	the	DET
ijtc-277	257	18	expected	expect	VERB
ijtc-277	257	19	development	development	NOUN
ijtc-277	257	20	priorities	priority	NOUN
ijtc-277	257	21	.	.	PUNCT
ijtc-277	258	1	the	the	DET
ijtc-277	258	2	fundamental	fundamental	ADJ
ijtc-277	258	3	condition	condition	NOUN
ijtc-277	258	4	for	for	ADP
ijtc-277	258	5	economic	economic	ADJ
ijtc-277	258	6	development	development	NOUN
ijtc-277	258	7	is	be	AUX
ijtc-277	258	8	a	a	DET
ijtc-277	258	9	level	level	NOUN
ijtc-277	258	10	of	of	ADP
ijtc-277	258	11	provision	provision	NOUN
ijtc-277	258	12	of	of	ADP
ijtc-277	258	13	development	development	NOUN
ijtc-277	258	14	capital	capital	NOUN
ijtc-277	258	15	that	that	PRON
ijtc-277	258	16	is	be	AUX
ijtc-277	258	17	balanced	balance	VERB
ijtc-277	258	18	with	with	ADP
ijtc-277	258	19	population	population	NOUN
ijtc-277	258	20	growth	growth	NOUN
ijtc-277	258	21	.	.	PUNCT
ijtc-277	259	1	it	it	PRON
ijtc-277	259	2	is	be	AUX
ijtc-277	259	3	hoped	hope	VERB
ijtc-277	259	4	that	that	SCONJ
ijtc-277	259	5	additional	additional	ADJ
ijtc-277	259	6	infrastructure	infrastructure	NOUN
ijtc-277	259	7	and	and	CCONJ
ijtc-277	259	8	improvements	improvement	NOUN
ijtc-277	259	9	by	by	ADP
ijtc-277	259	10	local	local	ADJ
ijtc-277	259	11	governments	government	NOUN
ijtc-277	259	12	will	will	AUX
ijtc-277	259	13	spur	spur	VERB
ijtc-277	259	14	regional	regional	ADJ
ijtc-277	259	15	economic	economic	ADJ
ijtc-277	259	16	growth	growth	NOUN
ijtc-277	259	17	.	.	PUNCT
ijtc-277	260	1	in	in	ADP
ijtc-277	260	2	theory	theory	NOUN
ijtc-277	260	3	,	,	PUNCT
ijtc-277	260	4	consumption	consumption	NOUN
ijtc-277	260	5	-	-	PUNCT
ijtc-277	260	6	sustained	sustain	VERB
ijtc-277	260	7	economic	economic	ADJ
ijtc-277	260	8	growth	growth	NOUN
ijtc-277	260	9	will	will	AUX
ijtc-277	260	10	not	not	PART
ijtc-277	260	11	be	be	AUX
ijtc-277	260	12	sustainable	sustainable	ADJ
ijtc-277	260	13	growth	growth	NOUN
ijtc-277	260	14	.	.	PUNCT
ijtc-277	261	1	sustainable	sustainable	ADJ
ijtc-277	261	2	economic	economic	ADJ
ijtc-277	261	3	growth	growth	NOUN
ijtc-277	261	4	is	be	AUX
ijtc-277	261	5	growth	growth	NOUN
ijtc-277	261	6	that	that	PRON
ijtc-277	261	7	is	be	AUX
ijtc-277	261	8	supported	support	VERB
ijtc-277	261	9	by	by	ADP
ijtc-277	261	10	investment	investment	NOUN
ijtc-277	261	11	.	.	PUNCT
ijtc-277	262	1	investment	investment	NOUN
ijtc-277	262	2	-	-	PUNCT
ijtc-277	262	3	supported	support	VERB
ijtc-277	262	4	growth	growth	NOUN
ijtc-277	262	5	is	be	AUX
ijtc-277	262	6	thought	think	VERB
ijtc-277	262	7	to	to	PART
ijtc-277	262	8	be	be	AUX
ijtc-277	262	9	able	able	ADJ
ijtc-277	262	10	to	to	PART
ijtc-277	262	11	increase	increase	VERB
ijtc-277	262	12	productivity	productivity	NOUN
ijtc-277	262	13	and	and	CCONJ
ijtc-277	262	14	thus	thus	ADV
ijtc-277	262	15	help	help	VERB
ijtc-277	262	16	increase	increase	VERB
ijtc-277	262	17	economic	economic	ADJ
ijtc-277	262	18	growth	growth	NOUN
ijtc-277	262	19	.	.	PUNCT
ijtc-277	263	1	the	the	DET
ijtc-277	263	2	results	result	NOUN
ijtc-277	263	3	of	of	ADP
ijtc-277	263	4	this	this	DET
ijtc-277	263	5	study	study	NOUN
ijtc-277	263	6	do	do	AUX
ijtc-277	263	7	not	not	PART
ijtc-277	263	8	support	support	VERB
ijtc-277	263	9	previous	previous	ADJ
ijtc-277	263	10	research	research	NOUN
ijtc-277	263	11	conducted	conduct	VERB
ijtc-277	263	12	by	by	ADP
ijtc-277	263	13	sularso	sularso	NOUN
ijtc-277	263	14	and	and	CCONJ
ijtc-277	263	15	restianto	restianto	ADJ
ijtc-277	263	16	(	(	PUNCT
ijtc-277	263	17	2011	2011	NUM
ijtc-277	263	18	)	)	PUNCT
ijtc-277	263	19	,	,	PUNCT
ijtc-277	263	20	which	which	PRON
ijtc-277	263	21	in	in	ADP
ijtc-277	263	22	their	their	PRON
ijtc-277	263	23	research	research	NOUN
ijtc-277	263	24	shows	show	VERB
ijtc-277	263	25	that	that	SCONJ
ijtc-277	263	26	government	government	NOUN
ijtc-277	263	27	spending	spending	NOUN
ijtc-277	263	28	,	,	PUNCT
ijtc-277	263	29	which	which	PRON
ijtc-277	263	30	includes	include	VERB
ijtc-277	263	31	capital	capital	NOUN
ijtc-277	263	32	expenditure	expenditure	NOUN
ijtc-277	263	33	and	and	CCONJ
ijtc-277	263	34	personnel	personnel	NOUN
ijtc-277	263	35	expenditure	expenditure	NOUN
ijtc-277	263	36	,	,	PUNCT
ijtc-277	263	37	has	have	VERB
ijtc-277	263	38	a	a	DET
ijtc-277	263	39	very	very	ADV
ijtc-277	263	40	strong	strong	ADJ
ijtc-277	263	41	influence	influence	NOUN
ijtc-277	263	42	on	on	ADP
ijtc-277	263	43	economic	economic	ADJ
ijtc-277	263	44	growth	growth	NOUN
ijtc-277	263	45	.	.	PUNCT
ijtc-277	264	1	but	but	CCONJ
ijtc-277	264	2	on	on	ADP
ijtc-277	264	3	the	the	DET
ijtc-277	264	4	other	other	ADJ
ijtc-277	264	5	hand	hand	NOUN
ijtc-277	264	6	,	,	PUNCT
ijtc-277	264	7	the	the	DET
ijtc-277	264	8	results	result	NOUN
ijtc-277	264	9	of	of	ADP
ijtc-277	264	10	the	the	DET
ijtc-277	264	11	research	research	NOUN
ijtc-277	264	12	are	be	AUX
ijtc-277	264	13	similar	similar	ADJ
ijtc-277	264	14	to	to	ADP
ijtc-277	264	15	the	the	DET
ijtc-277	264	16	research	research	NOUN
ijtc-277	264	17	by	by	ADP
ijtc-277	264	18	fajerin	fajerin	PROPN
ijtc-277	264	19	(	(	PUNCT
ijtc-277	264	20	2018	2018	NUM
ijtc-277	264	21	)	)	PUNCT
ijtc-277	264	22	that	that	SCONJ
ijtc-277	264	23	capital	capital	NOUN
ijtc-277	264	24	expenditure	expenditure	NOUN
ijtc-277	264	25	does	do	AUX
ijtc-277	264	26	not	not	PART
ijtc-277	264	27	have	have	AUX
ijtc-277	264	28	a	a	DET
ijtc-277	264	29	positive	positive	ADJ
ijtc-277	264	30	and	and	CCONJ
ijtc-277	264	31	insignificant	insignificant	ADJ
ijtc-277	264	32	effect	effect	NOUN
ijtc-277	264	33	on	on	ADP
ijtc-277	264	34	economic	economic	ADJ
ijtc-277	264	35	growth	growth	NOUN
ijtc-277	264	36	.	.	PUNCT
ijtc-277	265	1	conclusion	conclusion	NOUN
ijtc-277	265	2	based	base	VERB
ijtc-277	265	3	on	on	ADP
ijtc-277	265	4	the	the	DET
ijtc-277	265	5	results	result	NOUN
ijtc-277	265	6	of	of	ADP
ijtc-277	265	7	the	the	DET
ijtc-277	265	8	analysis	analysis	NOUN
ijtc-277	265	9	and	and	CCONJ
ijtc-277	265	10	testing	testing	NOUN
ijtc-277	265	11	that	that	PRON
ijtc-277	265	12	has	have	AUX
ijtc-277	265	13	been	be	AUX
ijtc-277	265	14	carried	carry	VERB
ijtc-277	265	15	out	out	ADP
ijtc-277	265	16	,	,	PUNCT
ijtc-277	265	17	it	it	PRON
ijtc-277	265	18	can	can	AUX
ijtc-277	265	19	be	be	AUX
ijtc-277	265	20	concluded	conclude	VERB
ijtc-277	265	21	that	that	SCONJ
ijtc-277	265	22	good	good	ADJ
ijtc-277	265	23	governance	governance	NOUN
ijtc-277	265	24	has	have	VERB
ijtc-277	265	25	a	a	DET
ijtc-277	265	26	significant	significant	ADJ
ijtc-277	265	27	effect	effect	NOUN
ijtc-277	265	28	on	on	ADP
ijtc-277	265	29	regional	regional	ADJ
ijtc-277	265	30	financial	financial	ADJ
ijtc-277	265	31	performance	performance	NOUN
ijtc-277	265	32	and	and	CCONJ
ijtc-277	265	33	allocation	allocation	NOUN
ijtc-277	265	34	of	of	ADP
ijtc-277	265	35	capital	capital	NOUN
ijtc-277	265	36	expenditures	expenditure	NOUN
ijtc-277	265	37	.	.	PUNCT
ijtc-277	266	1	regional	regional	ADJ
ijtc-277	266	2	financial	financial	ADJ
ijtc-277	266	3	performance	performance	NOUN
ijtc-277	266	4	has	have	VERB
ijtc-277	266	5	a	a	DET
ijtc-277	266	6	significant	significant	ADJ
ijtc-277	266	7	effect	effect	NOUN
ijtc-277	266	8	on	on	ADP
ijtc-277	266	9	the	the	DET
ijtc-277	266	10	allocation	allocation	NOUN
ijtc-277	266	11	of	of	ADP
ijtc-277	266	12	the	the	DET
ijtc-277	266	13	role	role	NOUN
ijtc-277	266	14	of	of	ADP
ijtc-277	266	15	good	good	ADJ
ijtc-277	266	16	governance	governance	NOUN
ijtc-277	266	17	in	in	ADP
ijtc-277	266	18	economic	economic	ADJ
ijtc-277	266	19	growth	growth	NOUN
ijtc-277	266	20	:	:	PUNCT
ijtc-277	266	21	mediated	mediate	VERB
ijtc-277	266	22	by	by	ADP
ijtc-277	266	23	regional	regional	ADJ
ijtc-277	266	24	financial	financial	ADJ
ijtc-277	266	25	performance	performance	NOUN
ijtc-277	266	26	and	and	CCONJ
ijtc-277	266	27	capital	capital	NOUN
ijtc-277	266	28	expenditure	expenditure	NOUN
ijtc-277	266	29	allocation	allocation	NOUN
ijtc-277	266	30	y	y	PROPN
ijtc-277	266	31	rahmat	rahmat	NOUN
ijtc-277	266	32	akbar	akbar	NOUN
ijtc-277	266	33	,	,	PUNCT
ijtc-277	266	34	maraini	maraini	PROPN
ijtc-277	266	35	207	207	NUM
ijtc-277	266	36	|	|	ADV
ijtc-277	266	37	ilomata	ilomata	PROPN
ijtc-277	266	38	international	international	ADJ
ijtc-277	266	39	journal	journal	NOUN
ijtc-277	266	40	of	of	ADP
ijtc-277	266	41	tax	tax	PROPN
ijtc-277	266	42	&	&	CCONJ
ijtc-277	266	43	accounting	accounting	PROPN
ijtc-277	266	44	volume	volume	NOUN
ijtc-277	266	45	2	2	NUM
ijtc-277	266	46	number	number	NOUN
ijtc-277	266	47	3	3	NUM
ijtc-277	266	48	,	,	PUNCT
ijtc-277	266	49	july	july	PROPN
ijtc-277	266	50	2021	2021	NUM
ijtc-277	266	51	capital	capital	NOUN
ijtc-277	266	52	expenditures	expenditure	NOUN
ijtc-277	266	53	and	and	CCONJ
ijtc-277	266	54	does	do	AUX
ijtc-277	266	55	not	not	PART
ijtc-277	266	56	have	have	VERB
ijtc-277	266	57	a	a	DET
ijtc-277	266	58	significant	significant	ADJ
ijtc-277	266	59	effect	effect	NOUN
ijtc-277	266	60	on	on	ADP
ijtc-277	266	61	economic	economic	ADJ
ijtc-277	266	62	growth	growth	NOUN
ijtc-277	266	63	.	.	PUNCT
ijtc-277	267	1	direct	direct	ADJ
ijtc-277	267	2	capital	capital	NOUN
ijtc-277	267	3	expenditure	expenditure	NOUN
ijtc-277	267	4	allocation	allocation	NOUN
ijtc-277	267	5	has	have	VERB
ijtc-277	267	6	no	no	DET
ijtc-277	267	7	significant	significant	ADJ
ijtc-277	267	8	effect	effect	NOUN
ijtc-277	267	9	on	on	ADP
ijtc-277	267	10	economic	economic	ADJ
ijtc-277	267	11	growth	growth	NOUN
ijtc-277	267	12	.	.	PUNCT
ijtc-277	268	1	indirectly	indirectly	ADV
ijtc-277	268	2	,	,	PUNCT
ijtc-277	268	3	good	good	ADJ
ijtc-277	268	4	governance	governance	NOUN
ijtc-277	268	5	has	have	VERB
ijtc-277	268	6	a	a	DET
ijtc-277	268	7	significant	significant	ADJ
ijtc-277	268	8	effect	effect	NOUN
ijtc-277	268	9	on	on	ADP
ijtc-277	268	10	economic	economic	ADJ
ijtc-277	268	11	growth	growth	NOUN
ijtc-277	268	12	through	through	ADP
ijtc-277	268	13	regional	regional	ADJ
ijtc-277	268	14	financial	financial	ADJ
ijtc-277	268	15	performance	performance	NOUN
ijtc-277	268	16	and	and	CCONJ
ijtc-277	268	17	allocation	allocation	NOUN
ijtc-277	268	18	of	of	ADP
ijtc-277	268	19	capital	capital	NOUN
ijtc-277	268	20	expenditures	expenditure	NOUN
ijtc-277	268	21	.	.	PUNCT
ijtc-277	269	1	good	good	ADJ
ijtc-277	269	2	governance	governance	NOUN
ijtc-277	269	3	has	have	VERB
ijtc-277	269	4	a	a	DET
ijtc-277	269	5	partially	partially	ADV
ijtc-277	269	6	significant	significant	ADJ
ijtc-277	269	7	effect	effect	NOUN
ijtc-277	269	8	on	on	ADP
ijtc-277	269	9	regional	regional	ADJ
ijtc-277	269	10	financial	financial	ADJ
ijtc-277	269	11	performance	performance	NOUN
ijtc-277	269	12	and	and	CCONJ
ijtc-277	269	13	the	the	DET
ijtc-277	269	14	allocation	allocation	NOUN
ijtc-277	269	15	of	of	ADP
ijtc-277	269	16	capital	capital	NOUN
ijtc-277	269	17	expenditures	expenditure	NOUN
ijtc-277	269	18	.	.	PUNCT
ijtc-277	270	1	meanwhile	meanwhile	ADV
ijtc-277	270	2	,	,	PUNCT
ijtc-277	270	3	regional	regional	ADJ
ijtc-277	270	4	financial	financial	ADJ
ijtc-277	270	5	performance	performance	NOUN
ijtc-277	270	6	and	and	CCONJ
ijtc-277	270	7	allocation	allocation	NOUN
ijtc-277	270	8	of	of	ADP
ijtc-277	270	9	capital	capital	NOUN
ijtc-277	270	10	expenditures	expenditure	NOUN
ijtc-277	270	11	have	have	AUX
ijtc-277	270	12	not	not	PART
ijtc-277	270	13	been	be	AUX
ijtc-277	270	14	able	able	ADJ
ijtc-277	270	15	to	to	PART
ijtc-277	270	16	have	have	VERB
ijtc-277	270	17	a	a	DET
ijtc-277	270	18	significant	significant	ADJ
ijtc-277	270	19	effect	effect	NOUN
ijtc-277	270	20	on	on	ADP
ijtc-277	270	21	economic	economic	ADJ
ijtc-277	270	22	growth	growth	NOUN
ijtc-277	270	23	.	.	PUNCT
ijtc-277	271	1	therefore	therefore	ADV
ijtc-277	271	2	,	,	PUNCT
ijtc-277	271	3	good	good	ADJ
ijtc-277	271	4	governance	governance	NOUN
ijtc-277	271	5	can	can	AUX
ijtc-277	271	6	have	have	VERB
ijtc-277	271	7	a	a	DET
ijtc-277	271	8	significant	significant	ADJ
ijtc-277	271	9	effect	effect	NOUN
ijtc-277	271	10	on	on	ADP
ijtc-277	271	11	economic	economic	ADJ
ijtc-277	271	12	growth	growth	NOUN
ijtc-277	271	13	through	through	ADP
ijtc-277	271	14	the	the	DET
ijtc-277	271	15	mediation	mediation	NOUN
ijtc-277	271	16	of	of	ADP
ijtc-277	271	17	regional	regional	ADJ
ijtc-277	271	18	financial	financial	ADJ
ijtc-277	271	19	performance	performance	NOUN
ijtc-277	271	20	and	and	CCONJ
ijtc-277	271	21	allocation	allocation	NOUN
ijtc-277	271	22	of	of	ADP
ijtc-277	271	23	capital	capital	NOUN
ijtc-277	271	24	expenditures	expenditure	NOUN
ijtc-277	271	25	.	.	PUNCT
ijtc-277	272	1	this	this	DET
ijtc-277	272	2	study	study	NOUN
ijtc-277	272	3	obtained	obtain	VERB
ijtc-277	272	4	some	some	DET
ijtc-277	272	5	evidence	evidence	NOUN
ijtc-277	272	6	of	of	ADP
ijtc-277	272	7	data	datum	NOUN
ijtc-277	272	8	analysis	analysis	NOUN
ijtc-277	272	9	based	base	VERB
ijtc-277	272	10	on	on	ADP
ijtc-277	272	11	research	research	NOUN
ijtc-277	272	12	findings	finding	NOUN
ijtc-277	272	13	.	.	PUNCT
ijtc-277	273	1	the	the	DET
ijtc-277	273	2	results	result	NOUN
ijtc-277	273	3	of	of	ADP
ijtc-277	273	4	the	the	DET
ijtc-277	273	5	research	research	NOUN
ijtc-277	273	6	findings	finding	NOUN
ijtc-277	273	7	can	can	AUX
ijtc-277	273	8	recommend	recommend	VERB
ijtc-277	273	9	several	several	ADJ
ijtc-277	273	10	policy	policy	NOUN
ijtc-277	273	11	implications	implication	NOUN
ijtc-277	273	12	according	accord	VERB
ijtc-277	273	13	to	to	ADP
ijtc-277	273	14	priorities	priority	NOUN
ijtc-277	273	15	that	that	PRON
ijtc-277	273	16	can	can	AUX
ijtc-277	273	17	be	be	AUX
ijtc-277	273	18	given	give	VERB
ijtc-277	273	19	as	as	ADP
ijtc-277	273	20	input	input	NOUN
ijtc-277	273	21	to	to	ADP
ijtc-277	273	22	the	the	DET
ijtc-277	273	23	government	government	NOUN
ijtc-277	273	24	.	.	PUNCT
ijtc-277	274	1	the	the	DET
ijtc-277	274	2	government	government	NOUN
ijtc-277	274	3	must	must	AUX
ijtc-277	274	4	continue	continue	VERB
ijtc-277	274	5	to	to	PART
ijtc-277	274	6	strive	strive	VERB
ijtc-277	274	7	to	to	PART
ijtc-277	274	8	improve	improve	VERB
ijtc-277	274	9	government	government	NOUN
ijtc-277	274	10	governance	governance	NOUN
ijtc-277	274	11	through	through	ADP
ijtc-277	274	12	bureaucratic	bureaucratic	ADJ
ijtc-277	274	13	reform	reform	NOUN
ijtc-277	274	14	.	.	PUNCT
ijtc-277	275	1	in	in	ADP
ijtc-277	275	2	addition	addition	NOUN
ijtc-277	275	3	,	,	PUNCT
ijtc-277	275	4	the	the	DET
ijtc-277	275	5	government	government	NOUN
ijtc-277	275	6	must	must	AUX
ijtc-277	275	7	support	support	VERB
ijtc-277	275	8	anti	anti	ADJ
ijtc-277	275	9	-	-	ADJ
ijtc-277	275	10	corruption	corruption	ADJ
ijtc-277	275	11	programs	program	NOUN
ijtc-277	275	12	,	,	PUNCT
ijtc-277	275	13	increase	increase	VERB
ijtc-277	275	14	government	government	NOUN
ijtc-277	275	15	effectiveness	effectiveness	NOUN
ijtc-277	275	16	,	,	PUNCT
ijtc-277	275	17	have	have	VERB
ijtc-277	275	18	clear	clear	ADJ
ijtc-277	275	19	rules	rule	NOUN
ijtc-277	275	20	,	,	PUNCT
ijtc-277	275	21	political	political	ADJ
ijtc-277	275	22	stability	stability	NOUN
ijtc-277	275	23	,	,	PUNCT
ijtc-277	275	24	and	and	CCONJ
ijtc-277	275	25	the	the	DET
ijtc-277	275	26	quality	quality	NOUN
ijtc-277	275	27	of	of	ADP
ijtc-277	275	28	rules	rule	NOUN
ijtc-277	275	29	in	in	ADP
ijtc-277	275	30	society	society	NOUN
ijtc-277	275	31	,	,	PUNCT
ijtc-277	275	32	especially	especially	ADV
ijtc-277	275	33	those	those	PRON
ijtc-277	275	34	related	relate	VERB
ijtc-277	275	35	to	to	ADP
ijtc-277	275	36	economic	economic	ADJ
ijtc-277	275	37	activities	activity	NOUN
ijtc-277	275	38	.	.	PUNCT
ijtc-277	276	1	district	district	NOUN
ijtc-277	276	2	/	/	SYM
ijtc-277	276	3	city	city	NOUN
ijtc-277	276	4	governments	government	NOUN
ijtc-277	276	5	must	must	AUX
ijtc-277	276	6	continuously	continuously	ADV
ijtc-277	276	7	improve	improve	VERB
ijtc-277	276	8	financial	financial	ADJ
ijtc-277	276	9	performance	performance	NOUN
ijtc-277	276	10	because	because	SCONJ
ijtc-277	276	11	it	it	PRON
ijtc-277	276	12	can	can	AUX
ijtc-277	276	13	have	have	VERB
ijtc-277	276	14	an	an	DET
ijtc-277	276	15	impact	impact	NOUN
ijtc-277	276	16	on	on	ADP
ijtc-277	276	17	increasing	increase	VERB
ijtc-277	276	18	the	the	DET
ijtc-277	276	19	allocation	allocation	NOUN
ijtc-277	276	20	of	of	ADP
ijtc-277	276	21	capital	capital	NOUN
ijtc-277	276	22	expenditures	expenditure	NOUN
ijtc-277	276	23	used	use	VERB
ijtc-277	276	24	for	for	ADP
ijtc-277	276	25	public	public	ADJ
ijtc-277	276	26	services	service	NOUN
ijtc-277	276	27	.	.	PUNCT
ijtc-277	277	1	carry	carry	VERB
ijtc-277	277	2	out	out	ADP
ijtc-277	277	3	the	the	DET
ijtc-277	277	4	budget	budget	NOUN
ijtc-277	277	5	allocation	allocation	NOUN
ijtc-277	277	6	function	function	NOUN
ijtc-277	277	7	effectively	effectively	ADV
ijtc-277	277	8	and	and	CCONJ
ijtc-277	277	9	efficiently	efficiently	ADV
ijtc-277	277	10	.	.	PUNCT
ijtc-277	278	1	the	the	DET
ijtc-277	278	2	budget	budget	NOUN
ijtc-277	278	3	must	must	AUX
ijtc-277	278	4	be	be	AUX
ijtc-277	278	5	right	right	ADJ
ijtc-277	278	6	on	on	ADP
ijtc-277	278	7	target	target	NOUN
ijtc-277	278	8	to	to	PART
ijtc-277	278	9	maximize	maximize	VERB
ijtc-277	278	10	the	the	DET
ijtc-277	278	11	welfare	welfare	NOUN
ijtc-277	278	12	of	of	ADP
ijtc-277	278	13	the	the	DET
ijtc-277	278	14	community	community	NOUN
ijtc-277	278	15	.	.	PUNCT
ijtc-277	279	1	the	the	DET
ijtc-277	279	2	government	government	NOUN
ijtc-277	279	3	and	and	CCONJ
ijtc-277	279	4	the	the	DET
ijtc-277	279	5	dprd	dprd	NOUN
ijtc-277	279	6	must	must	AUX
ijtc-277	279	7	increase	increase	VERB
ijtc-277	279	8	the	the	DET
ijtc-277	279	9	synergy	synergy	NOUN
ijtc-277	279	10	value	value	NOUN
ijtc-277	279	11	in	in	ADP
ijtc-277	279	12	managing	manage	VERB
ijtc-277	279	13	the	the	DET
ijtc-277	279	14	state	state	NOUN
ijtc-277	279	15	budget	budget	NOUN
ijtc-277	279	16	.	.	PUNCT
ijtc-277	280	1	the	the	DET
ijtc-277	280	2	government	government	NOUN
ijtc-277	280	3	effectively	effectively	ADV
ijtc-277	280	4	and	and	CCONJ
ijtc-277	280	5	efficiently	efficiently	ADV
ijtc-277	280	6	runs	run	VERB
ijtc-277	280	7	the	the	DET
ijtc-277	280	8	apbd	apbd	NOUN
ijtc-277	280	9	for	for	ADP
ijtc-277	280	10	the	the	DET
ijtc-277	280	11	welfare	welfare	NOUN
ijtc-277	280	12	of	of	ADP
ijtc-277	280	13	the	the	DET
ijtc-277	280	14	people	people	NOUN
ijtc-277	280	15	.	.	PUNCT
ijtc-277	281	1	meanwhile	meanwhile	ADV
ijtc-277	281	2	,	,	PUNCT
ijtc-277	281	3	the	the	DET
ijtc-277	281	4	dprd	dprd	NOUN
ijtc-277	281	5	acts	act	VERB
ijtc-277	281	6	as	as	ADP
ijtc-277	281	7	a	a	DET
ijtc-277	281	8	partner	partner	NOUN
ijtc-277	281	9	in	in	ADP
ijtc-277	281	10	monitoring	monitor	VERB
ijtc-277	281	11	the	the	DET
ijtc-277	281	12	government	government	NOUN
ijtc-277	281	13	in	in	ADP
ijtc-277	281	14	implementing	implement	VERB
ijtc-277	281	15	the	the	DET
ijtc-277	281	16	apbd	apbd	NOUN
ijtc-277	281	17	for	for	ADP
ijtc-277	281	18	the	the	DET
ijtc-277	281	19	realization	realization	NOUN
ijtc-277	281	20	of	of	ADP
ijtc-277	281	21	an	an	DET
ijtc-277	281	22	effective	effective	ADJ
ijtc-277	281	23	and	and	CCONJ
ijtc-277	281	24	efficient	efficient	ADJ
ijtc-277	281	25	budget	budget	NOUN
ijtc-277	281	26	allocation	allocation	NOUN
ijtc-277	281	27	.	.	PUNCT
ijtc-277	282	1	capital	capital	NOUN
ijtc-277	282	2	expenditures	expenditure	NOUN
ijtc-277	282	3	allocated	allocate	VERB
ijtc-277	282	4	by	by	ADP
ijtc-277	282	5	district	district	NOUN
ijtc-277	282	6	/	/	SYM
ijtc-277	282	7	city	city	NOUN
ijtc-277	282	8	governments	government	NOUN
ijtc-277	282	9	are	be	AUX
ijtc-277	282	10	a	a	DET
ijtc-277	282	11	stimulus	stimulus	NOUN
ijtc-277	282	12	for	for	ADP
ijtc-277	282	13	the	the	DET
ijtc-277	282	14	regional	regional	ADJ
ijtc-277	282	15	economy	economy	NOUN
ijtc-277	282	16	,	,	PUNCT
ijtc-277	282	17	so	so	SCONJ
ijtc-277	282	18	they	they	PRON
ijtc-277	282	19	must	must	AUX
ijtc-277	282	20	receive	receive	VERB
ijtc-277	282	21	adequate	adequate	ADJ
ijtc-277	282	22	priority	priority	NOUN
ijtc-277	282	23	.	.	PUNCT
ijtc-277	283	1	because	because	SCONJ
ijtc-277	283	2	development	development	NOUN
ijtc-277	283	3	is	be	AUX
ijtc-277	283	4	an	an	DET
ijtc-277	283	5	ongoing	ongoing	ADJ
ijtc-277	283	6	process	process	NOUN
ijtc-277	283	7	,	,	PUNCT
ijtc-277	283	8	it	it	PRON
ijtc-277	283	9	is	be	AUX
ijtc-277	283	10	suggested	suggest	VERB
ijtc-277	283	11	that	that	SCONJ
ijtc-277	283	12	the	the	DET
ijtc-277	283	13	investment	investment	NOUN
ijtc-277	283	14	of	of	ADP
ijtc-277	283	15	the	the	DET
ijtc-277	283	16	riau	riau	PROPN
ijtc-277	283	17	provincial	provincial	ADJ
ijtc-277	283	18	government	government	NOUN
ijtc-277	283	19	in	in	ADP
ijtc-277	283	20	the	the	DET
ijtc-277	283	21	absorption	absorption	NOUN
ijtc-277	283	22	of	of	ADP
ijtc-277	283	23	capital	capital	NOUN
ijtc-277	283	24	expenditures	expenditure	NOUN
ijtc-277	283	25	that	that	PRON
ijtc-277	283	26	are	be	AUX
ijtc-277	283	27	considered	consider	VERB
ijtc-277	283	28	to	to	PART
ijtc-277	283	29	be	be	AUX
ijtc-277	283	30	sufficiently	sufficiently	ADV
ijtc-277	283	31	good	good	ADJ
ijtc-277	283	32	should	should	AUX
ijtc-277	283	33	be	be	AUX
ijtc-277	283	34	further	far	ADV
ijtc-277	283	35	increased	increase	VERB
ijtc-277	283	36	in	in	ADP
ijtc-277	283	37	the	the	DET
ijtc-277	283	38	proportion	proportion	NOUN
ijtc-277	283	39	of	of	ADP
ijtc-277	283	40	expenditures	expenditure	NOUN
ijtc-277	283	41	that	that	PRON
ijtc-277	283	42	always	always	ADV
ijtc-277	283	43	prioritize	prioritize	VERB
ijtc-277	283	44	the	the	DET
ijtc-277	283	45	public	public	ADJ
ijtc-277	283	46	interest	interest	NOUN
ijtc-277	283	47	,	,	PUNCT
ijtc-277	283	48	such	such	ADJ
ijtc-277	283	49	as	as	ADP
ijtc-277	283	50	in	in	ADP
ijtc-277	283	51	infrastructure	infrastructure	NOUN
ijtc-277	283	52	development	development	NOUN
ijtc-277	283	53	and	and	CCONJ
ijtc-277	283	54	improvement	improvement	NOUN
ijtc-277	283	55	as	as	ADV
ijtc-277	283	56	well	well	ADV
ijtc-277	283	57	as	as	ADP
ijtc-277	283	58	improving	improve	VERB
ijtc-277	283	59	the	the	DET
ijtc-277	283	60	quality	quality	NOUN
ijtc-277	283	61	of	of	ADP
ijtc-277	283	62	public	public	ADJ
ijtc-277	283	63	services	service	NOUN
ijtc-277	283	64	.	.	PUNCT
ijtc-277	284	1	this	this	PRON
ijtc-277	284	2	is	be	AUX
ijtc-277	284	3	aimed	aim	VERB
ijtc-277	284	4	at	at	ADP
ijtc-277	284	5	maintaining	maintain	VERB
ijtc-277	284	6	the	the	DET
ijtc-277	284	7	existence	existence	NOUN
ijtc-277	284	8	of	of	ADP
ijtc-277	284	9	government	government	NOUN
ijtc-277	284	10	administration	administration	NOUN
ijtc-277	284	11	.	.	PUNCT
ijtc-277	285	1	in	in	ADP
ijtc-277	285	2	addition	addition	NOUN
ijtc-277	285	3	,	,	PUNCT
ijtc-277	285	4	in	in	ADP
ijtc-277	285	5	its	its	PRON
ijtc-277	285	6	use	use	NOUN
ijtc-277	285	7	,	,	PUNCT
ijtc-277	285	8	capital	capital	NOUN
ijtc-277	285	9	expenditures	expenditure	NOUN
ijtc-277	285	10	must	must	AUX
ijtc-277	285	11	continue	continue	VERB
ijtc-277	285	12	to	to	PART
ijtc-277	285	13	prioritize	prioritize	VERB
ijtc-277	285	14	efficiency	efficiency	NOUN
ijtc-277	285	15	,	,	PUNCT
ijtc-277	285	16	effectiveness	effectiveness	NOUN
ijtc-277	285	17	,	,	PUNCT
ijtc-277	285	18	and	and	CCONJ
ijtc-277	285	19	savings	saving	NOUN
ijtc-277	285	20	in	in	ADP
ijtc-277	285	21	accordance	accordance	NOUN
ijtc-277	285	22	with	with	ADP
ijtc-277	285	23	priorities	priority	NOUN
ijtc-277	285	24	,	,	PUNCT
ijtc-277	285	25	which	which	PRON
ijtc-277	285	26	are	be	AUX
ijtc-277	285	27	expected	expect	VERB
ijtc-277	285	28	to	to	PART
ijtc-277	285	29	provide	provide	VERB
ijtc-277	285	30	support	support	NOUN
ijtc-277	285	31	for	for	ADP
ijtc-277	285	32	the	the	DET
ijtc-277	285	33	strategic	strategic	ADJ
ijtc-277	285	34	programs	program	NOUN
ijtc-277	285	35	of	of	ADP
ijtc-277	285	36	the	the	DET
ijtc-277	285	37	riau	riau	PROPN
ijtc-277	285	38	provincial	provincial	ADJ
ijtc-277	285	39	government	government	NOUN
ijtc-277	285	40	.	.	PUNCT
ijtc-277	286	1	reference	reference	NOUN
ijtc-277	286	2	adisetiawawan	adisetiawawan	PROPN
ijtc-277	286	3	,	,	PUNCT
ijtc-277	286	4	r.	r.	PROPN
ijtc-277	286	5	(	(	PUNCT
ijtc-277	286	6	2013	2013	NUM
ijtc-277	286	7	)	)	PUNCT
ijtc-277	286	8	.	.	PUNCT
ijtc-277	287	1	kajian	kajian	PROPN
ijtc-277	287	2	persepsi	persepsi	PROPN
ijtc-277	287	3	pemilik	pemilik	PROPN
ijtc-277	287	4	usaha	usaha	PROPN
ijtc-277	287	5	kecil	kecil	PROPN
ijtc-277	287	6	dan	dan	PROPN
ijtc-277	287	7	menengah	menengah	PROPN
ijtc-277	287	8	terhadap	terhadap	PROPN
ijtc-277	287	9	laporan	laporan	PROPN
ijtc-277	287	10	keuangan	keuangan	PROPN
ijtc-277	287	11	.	.	PUNCT
ijtc-277	288	1	jurnal	jurnal	ADJ
ijtc-277	288	2	ilmiah	ilmiah	NOUN
ijtc-277	288	3	universitas	universita	NOUN
ijtc-277	288	4	batanghari	batanghari	NOUN
ijtc-277	288	5	,	,	PUNCT
ijtc-277	288	6	162	162	NUM
ijtc-277	288	7	-	-	SYM
ijtc-277	288	8	173	173	NUM
ijtc-277	288	9	.	.	PUNCT
ijtc-277	288	10	agoes	agoe	NOUN
ijtc-277	288	11	,	,	PUNCT
ijtc-277	288	12	s.	s.	PROPN
ijtc-277	288	13	,	,	PUNCT
ijtc-277	288	14	&	&	CCONJ
ijtc-277	288	15	ardana	ardana	PROPN
ijtc-277	288	16	,	,	PUNCT
ijtc-277	288	17	i.	i.	PROPN
ijtc-277	288	18	c.	c.	PROPN
ijtc-277	288	19	(	(	PUNCT
ijtc-277	288	20	2011	2011	NUM
ijtc-277	288	21	)	)	PUNCT
ijtc-277	288	22	.	.	PUNCT
ijtc-277	289	1	etika	etika	PROPN
ijtc-277	289	2	bisnis	bisnis	PROPN
ijtc-277	289	3	dan	dan	PROPN
ijtc-277	289	4	profesi	profesi	PROPN
ijtc-277	289	5	edisi	edisi	VERB
ijtc-277	289	6	revisi	revisi	NOUN
ijtc-277	289	7	.	.	PUNCT
ijtc-277	290	1	jakarta	jakarta	PROPN
ijtc-277	290	2	:	:	PUNCT
ijtc-277	290	3	salemba	salemba	PROPN
ijtc-277	290	4	empat	empat	PROPN
ijtc-277	290	5	.	.	PUNCT
ijtc-277	291	1	akbar	akbar	NOUN
ijtc-277	291	2	,	,	PUNCT
ijtc-277	291	3	y.	y.	PROPN
ijtc-277	291	4	r.	r.	PROPN
ijtc-277	291	5	(	(	PUNCT
ijtc-277	291	6	2020	2020	NUM
ijtc-277	291	7	)	)	PUNCT
ijtc-277	291	8	.	.	PUNCT
ijtc-277	292	1	analisis	analisis	ADJ
ijtc-277	292	2	kuantitatif	kuantitatif	PROPN
ijtc-277	292	3	,	,	PUNCT
ijtc-277	292	4	pengolahan	pengolahan	PROPN
ijtc-277	292	5	data	data	PROPN
ijtc-277	292	6	statistik	statistik	PROPN
ijtc-277	292	7	menggunakan	menggunakan	PROPN
ijtc-277	292	8	spss	spss	PROPN
ijtc-277	292	9	&	&	CCONJ
ijtc-277	292	10	pengumpulan	pengumpulan	PROPN
ijtc-277	292	11	data	datum	NOUN
ijtc-277	292	12	survei	survei	NOUN
ijtc-277	292	13	google	google	PROPN
ijtc-277	292	14	form	form	PROPN
ijtc-277	292	15	/	/	SYM
ijtc-277	292	16	surveymonkey	surveymonkey	NOUN
ijtc-277	292	17	.	.	PUNCT
ijtc-277	293	1	purwokerto	purwokerto	PROPN
ijtc-277	293	2	:	:	PUNCT
ijtc-277	293	3	cv	cv	PROPN
ijtc-277	293	4	pena	pena	PROPN
ijtc-277	293	5	persada	persada	PROPN
ijtc-277	293	6	.	.	PUNCT
ijtc-277	294	1	akbar	akbar	PROPN
ijtc-277	294	2	,	,	PUNCT
ijtc-277	294	3	y.	y.	PROPN
ijtc-277	294	4	r.	r.	PROPN
ijtc-277	294	5	,	,	PUNCT
ijtc-277	294	6	&	&	CCONJ
ijtc-277	294	7	mar'aini	mar'aini	PROPN
ijtc-277	294	8	.	.	PUNCT
ijtc-277	294	9	(	(	PUNCT
ijtc-277	294	10	2020	2020	NUM
ijtc-277	294	11	)	)	PUNCT
ijtc-277	294	12	.	.	PUNCT
ijtc-277	295	1	implementasi	implementasi	PROPN
ijtc-277	295	2	sistem	sistem	PROPN
ijtc-277	295	3	informasi	informasi	PROPN
ijtc-277	295	4	pengelolaan	pengelolaan	PROPN
ijtc-277	295	5	keuangan	keuangan	PROPN
ijtc-277	295	6	daerah	daerah	PROPN
ijtc-277	295	7	dengan	dengan	PROPN
ijtc-277	295	8	pendekatan	pendekatan	PROPN
ijtc-277	295	9	model	model	PROPN
ijtc-277	295	10	penerimaan	penerimaan	PROPN
ijtc-277	296	1	teknologi	teknologi	PROPN
ijtc-277	296	2	terhadap	terhadap	PROPN
ijtc-277	296	3	kualitas	kualitas	PROPN
ijtc-277	296	4	laporan	laporan	ADJ
ijtc-277	296	5	keuangan	keuangan	PROPN
ijtc-277	296	6	pemerintah	pemerintah	PROPN
ijtc-277	296	7	daerah	daerah	PROPN
ijtc-277	296	8	provinsi	provinsi	PROPN
ijtc-277	296	9	riau	riau	PROPN
ijtc-277	296	10	.	.	PUNCT
ijtc-277	297	1	bilancia	bilancia	NOUN
ijtc-277	297	2	:	:	PUNCT
ijtc-277	297	3	jurnal	jurnal	ADJ
ijtc-277	297	4	ilmiah	ilmiah	PROPN
ijtc-277	297	5	akuntansi	akuntansi	PROPN
ijtc-277	297	6	,	,	PUNCT
ijtc-277	297	7	4(1	4(1	X
ijtc-277	297	8	)	)	PUNCT
ijtc-277	297	9	,	,	PUNCT
ijtc-277	297	10	92	92	NUM
ijtc-277	297	11	-	-	SYM
ijtc-277	297	12	101	101	NUM
ijtc-277	297	13	.	.	PUNCT
ijtc-277	298	1	fajerin	fajerin	PROPN
ijtc-277	298	2	,	,	PUNCT
ijtc-277	298	3	m.	m.	NOUN
ijtc-277	298	4	(	(	PUNCT
ijtc-277	298	5	2018	2018	NUM
ijtc-277	298	6	)	)	PUNCT
ijtc-277	298	7	.	.	PUNCT
ijtc-277	299	1	tata	tata	PROPN
ijtc-277	299	2	kelola	kelola	PROPN
ijtc-277	299	3	belanja	belanja	PROPN
ijtc-277	299	4	modal	modal	PROPN
ijtc-277	299	5	dan	dan	PROPN
ijtc-277	299	6	belanja	belanja	PROPN
ijtc-277	299	7	pegawai	pegawai	PROPN
ijtc-277	299	8	untuk	untuk	PROPN
ijtc-277	299	9	peningkatan	peningkatan	PROPN
ijtc-277	299	10	pertumbuhan	pertumbuhan	NOUN
ijtc-277	299	11	ekonomi	ekonomi	PROPN
ijtc-277	299	12	daerah	daerah	PROPN
ijtc-277	299	13	dan	dan	PROPN
ijtc-277	299	14	indeks	indeks	PROPN
ijtc-277	299	15	pembangunan	pembangunan	PROPN
ijtc-277	299	16	manusia	manusia	PROPN
ijtc-277	299	17	di	di	PROPN
ijtc-277	299	18	kabupaten	kabupaten	PROPN
ijtc-277	299	19	hulu	hulu	PROPN
ijtc-277	299	20	sungai	sungai	PROPN
ijtc-277	299	21	tengah	tengah	PROPN
ijtc-277	299	22	tahun	tahun	PROPN
ijtc-277	299	23	2010	2010	NUM
ijtc-277	299	24	-	-	SYM
ijtc-277	299	25	2016	2016	NUM
ijtc-277	299	26	.	.	PUNCT
ijtc-277	300	1	jurnal	jurnal	ADJ
ijtc-277	300	2	ilmiah	ilmiah	PROPN
ijtc-277	300	3	ekonomi	ekonomi	PROPN
ijtc-277	300	4	bisnis	bisnis	PROPN
ijtc-277	300	5	,	,	PUNCT
ijtc-277	300	6	4(3	4(3	NUM
ijtc-277	300	7	)	)	PUNCT
ijtc-277	300	8	,	,	PUNCT
ijtc-277	300	9	361	361	NUM
ijtc-277	300	10	-	-	SYM
ijtc-277	300	11	376	376	NUM
ijtc-277	300	12	.	.	PUNCT
ijtc-277	301	1	ghozali	ghozali	PROPN
ijtc-277	301	2	,	,	PUNCT
ijtc-277	301	3	i.	i.	PROPN
ijtc-277	301	4	(	(	PUNCT
ijtc-277	301	5	2015	2015	NUM
ijtc-277	301	6	)	)	PUNCT
ijtc-277	301	7	.	.	PUNCT
ijtc-277	302	1	partial	partial	ADJ
ijtc-277	302	2	least	least	ADJ
ijtc-277	302	3	squares	square	NOUN
ijtc-277	302	4	,	,	PUNCT
ijtc-277	302	5	konsep	konsep	PROPN
ijtc-277	302	6	,	,	PUNCT
ijtc-277	302	7	teknik	teknik	NOUN
ijtc-277	302	8	dan	dan	PROPN
ijtc-277	302	9	aplikasi	aplikasi	PROPN
ijtc-277	302	10	.	.	PUNCT
ijtc-277	303	1	semarang	semarang	PROPN
ijtc-277	303	2	:	:	PUNCT
ijtc-277	303	3	bp	bp	PROPN
ijtc-277	303	4	.	.	PUNCT
ijtc-277	304	1	undip	undip	PROPN
ijtc-277	304	2	.	.	PUNCT
ijtc-277	305	1	the	the	DET
ijtc-277	305	2	role	role	NOUN
ijtc-277	305	3	of	of	ADP
ijtc-277	305	4	good	good	ADJ
ijtc-277	305	5	governance	governance	NOUN
ijtc-277	305	6	in	in	ADP
ijtc-277	305	7	economic	economic	ADJ
ijtc-277	305	8	growth	growth	NOUN
ijtc-277	305	9	:	:	PUNCT
ijtc-277	305	10	mediated	mediate	VERB
ijtc-277	305	11	by	by	ADP
ijtc-277	305	12	regional	regional	ADJ
ijtc-277	305	13	financial	financial	ADJ
ijtc-277	305	14	performance	performance	NOUN
ijtc-277	305	15	and	and	CCONJ
ijtc-277	305	16	capital	capital	NOUN
ijtc-277	305	17	expenditure	expenditure	NOUN
ijtc-277	305	18	allocation	allocation	NOUN
ijtc-277	305	19	y	y	PROPN
ijtc-277	305	20	rahmat	rahmat	NOUN
ijtc-277	305	21	akbar	akbar	NOUN
ijtc-277	305	22	,	,	PUNCT
ijtc-277	305	23	maraini	maraini	NOUN
ijtc-277	305	24	208	208	NUM
ijtc-277	305	25	|	|	NOUN
ijtc-277	305	26	ilomata	ilomata	ADJ
ijtc-277	305	27	international	international	ADJ
ijtc-277	305	28	journal	journal	NOUN
ijtc-277	305	29	of	of	ADP
ijtc-277	305	30	tax	tax	PROPN
ijtc-277	305	31	&	&	CCONJ
ijtc-277	305	32	accounting	accounting	PROPN
ijtc-277	305	33	volume	volume	NOUN
ijtc-277	305	34	2	2	NUM
ijtc-277	305	35	number	number	NOUN
ijtc-277	305	36	3	3	NUM
ijtc-277	305	37	,	,	PUNCT
ijtc-277	305	38	july	july	PROPN
ijtc-277	305	39	2021	2021	NUM
ijtc-277	305	40	hair	hair	NOUN
ijtc-277	305	41	,	,	PUNCT
ijtc-277	305	42	j.	j.	PROPN
ijtc-277	305	43	f.	f.	PROPN
ijtc-277	305	44	,	,	PUNCT
ijtc-277	305	45	black	black	PROPN
ijtc-277	305	46	,	,	PUNCT
ijtc-277	305	47	w.	w.	PROPN
ijtc-277	305	48	c.	c.	PROPN
ijtc-277	305	49	,	,	PUNCT
ijtc-277	305	50	babin	babin	PROPN
ijtc-277	305	51	,	,	PUNCT
ijtc-277	305	52	b.	b.	PROPN
ijtc-277	305	53	j.	j.	PROPN
ijtc-277	305	54	,	,	PUNCT
ijtc-277	305	55	&	&	CCONJ
ijtc-277	305	56	anderson	anderson	PROPN
ijtc-277	305	57	,	,	PUNCT
ijtc-277	305	58	r.	r.	PROPN
ijtc-277	305	59	e.	e.	PROPN
ijtc-277	305	60	(	(	PUNCT
ijtc-277	305	61	2014	2014	NUM
ijtc-277	305	62	)	)	PUNCT
ijtc-277	305	63	.	.	PUNCT
ijtc-277	306	1	multivariate	multivariate	NOUN
ijtc-277	306	2	data	datum	NOUN
ijtc-277	306	3	analysis	analysis	NOUN
ijtc-277	306	4	:	:	PUNCT
ijtc-277	306	5	pearson	pearson	PROPN
ijtc-277	306	6	new	new	PROPN
ijtc-277	306	7	international	international	PROPN
ijtc-277	306	8	edition	edition	PROPN
ijtc-277	306	9	.	.	PUNCT
ijtc-277	307	1	essex	essex	PROPN
ijtc-277	307	2	:	:	PUNCT
ijtc-277	307	3	pearson	pearson	PROPN
ijtc-277	307	4	education	education	PROPN
ijtc-277	307	5	limited	limit	VERB
ijtc-277	307	6	.	.	PUNCT
ijtc-277	308	1	halim	halim	PROPN
ijtc-277	308	2	,	,	PUNCT
ijtc-277	308	3	a.	a.	NOUN
ijtc-277	308	4	(	(	PUNCT
ijtc-277	308	5	2013	2013	NUM
ijtc-277	308	6	)	)	PUNCT
ijtc-277	308	7	.	.	PUNCT
ijtc-277	309	1	akuntansi	akuntansi	PROPN
ijtc-277	309	2	keuangan	keuangan	PROPN
ijtc-277	309	3	daerah	daerah	PROPN
ijtc-277	309	4	:	:	PUNCT
ijtc-277	309	5	akuntansi	akuntansi	PROPN
ijtc-277	309	6	sektor	sektor	PROPN
ijtc-277	309	7	publik	publik	PROPN
ijtc-277	309	8	.	.	PUNCT
ijtc-277	310	1	salemba	salemba	PROPN
ijtc-277	310	2	empat	empat	PROPN
ijtc-277	310	3	.	.	PUNCT
ijtc-277	311	1	horota	horota	NOUN
ijtc-277	311	2	,	,	PUNCT
ijtc-277	311	3	p.	p.	NOUN
ijtc-277	311	4	,	,	PUNCT
ijtc-277	311	5	riani	riani	NOUN
ijtc-277	311	6	,	,	PUNCT
ijtc-277	311	7	i.	i.	PROPN
ijtc-277	311	8	a.	a.	PROPN
ijtc-277	311	9	,	,	PUNCT
ijtc-277	311	10	&	&	CCONJ
ijtc-277	311	11	marbun	marbun	PROPN
ijtc-277	311	12	,	,	PUNCT
ijtc-277	311	13	r.	r.	PROPN
ijtc-277	311	14	m.	m.	PROPN
ijtc-277	311	15	(	(	PUNCT
ijtc-277	311	16	2017	2017	NUM
ijtc-277	311	17	)	)	PUNCT
ijtc-277	311	18	.	.	PUNCT
ijtc-277	312	1	peningkatan	peningkatan	PROPN
ijtc-277	312	2	pendapatan	pendapatan	PROPN
ijtc-277	312	3	asli	asli	PROPN
ijtc-277	312	4	daerah	daerah	PROPN
ijtc-277	313	1	dalam	dalam	PROPN
ijtc-277	313	2	rangka	rangka	PROPN
ijtc-277	313	3	otonomi	otonomi	NOUN
ijtc-277	313	4	daerah	daerah	PROPN
ijtc-277	313	5	melalui	melalui	PROPN
ijtc-277	313	6	potensi	potensi	PROPN
ijtc-277	313	7	pajak	pajak	PROPN
ijtc-277	313	8	dan	dan	PROPN
ijtc-277	313	9	retribusi	retribusi	PROPN
ijtc-277	313	10	daerah	daerah	PROPN
ijtc-277	313	11	di	di	PROPN
ijtc-277	313	12	kabupaten	kabupaten	PROPN
ijtc-277	313	13	jayapura	jayapura	PROPN
ijtc-277	313	14	.	.	PUNCT
ijtc-277	314	1	keuda	keuda	PROPN
ijtc-277	314	2	:	:	PUNCT
ijtc-277	314	3	jurnal	jurnal	PROPN
ijtc-277	314	4	kajian	kajian	PROPN
ijtc-277	314	5	ekonomi	ekonomi	PROPN
ijtc-277	314	6	dan	dan	PROPN
ijtc-277	314	7	keuangan	keuangan	PROPN
ijtc-277	314	8	daerah	daerah	PROPN
ijtc-277	314	9	,	,	PUNCT
ijtc-277	314	10	2	2	NUM
ijtc-277	314	11	(	(	PUNCT
ijtc-277	314	12	1	1	NUM
ijtc-277	314	13	)	)	PUNCT
ijtc-277	314	14	.	.	PUNCT
ijtc-277	315	1	jogiyanto	jogiyanto	PROPN
ijtc-277	315	2	,	,	PUNCT
ijtc-277	315	3	&	&	CCONJ
ijtc-277	315	4	abdillah	abdillah	PROPN
ijtc-277	315	5	,	,	PUNCT
ijtc-277	315	6	w.	w.	PROPN
ijtc-277	315	7	(	(	PUNCT
ijtc-277	315	8	2012	2012	NUM
ijtc-277	315	9	)	)	PUNCT
ijtc-277	315	10	.	.	PUNCT
ijtc-277	316	1	konsep	konsep	PROPN
ijtc-277	316	2	dan	dan	PROPN
ijtc-277	316	3	aplikasi	aplikasi	PROPN
ijtc-277	316	4	pls	pls	PROPN
ijtc-277	316	5	(	(	PUNCT
ijtc-277	316	6	partial	partial	ADJ
ijtc-277	316	7	least	least	ADJ
ijtc-277	316	8	square	square	ADJ
ijtc-277	316	9	)	)	PUNCT
ijtc-277	316	10	untuk	untuk	PROPN
ijtc-277	316	11	penelitian	penelitian	PROPN
ijtc-277	316	12	empris	empris	PROPN
ijtc-277	316	13	.	.	PUNCT
ijtc-277	317	1	yogyakarta	yogyakarta	PROPN
ijtc-277	317	2	:	:	PUNCT
ijtc-277	317	3	bpfe	bpfe	PROPN
ijtc-277	317	4	-	-	PUNCT
ijtc-277	317	5	yogyakarta	yogyakarta	PROPN
ijtc-277	317	6	.	.	PUNCT
ijtc-277	318	1	kaufman	kaufman	PROPN
ijtc-277	318	2	,	,	PUNCT
ijtc-277	318	3	d.	d.	PROPN
ijtc-277	318	4	(	(	PUNCT
ijtc-277	318	5	2005	2005	NUM
ijtc-277	318	6	)	)	PUNCT
ijtc-277	318	7	.	.	PUNCT
ijtc-277	319	1	myths	myth	NOUN
ijtc-277	319	2	about	about	ADP
ijtc-277	319	3	governance	governance	NOUN
ijtc-277	319	4	and	and	CCONJ
ijtc-277	319	5	corruption	corruption	NOUN
ijtc-277	319	6	.	.	PUNCT
ijtc-277	320	1	finance	finance	NOUN
ijtc-277	320	2	and	and	CCONJ
ijtc-277	320	3	development	development	NOUN
ijtc-277	320	4	,	,	PUNCT
ijtc-277	320	5	42(3	42(3	NUM
ijtc-277	320	6	)	)	PUNCT
ijtc-277	320	7	.	.	PUNCT
ijtc-277	321	1	mardiasmo	mardiasmo	PROPN
ijtc-277	321	2	,	,	PUNCT
ijtc-277	321	3	d.	d.	PROPN
ijtc-277	321	4	(	(	PUNCT
ijtc-277	321	5	2018	2018	NUM
ijtc-277	321	6	)	)	PUNCT
ijtc-277	321	7	.	.	PUNCT
ijtc-277	322	1	akuntansi	akuntansi	PROPN
ijtc-277	322	2	sektor	sektor	PROPN
ijtc-277	322	3	publik	publik	PROPN
ijtc-277	322	4	.	.	PUNCT
ijtc-277	323	1	yogyakarta	yogyakarta	PROPN
ijtc-277	323	2	:	:	PUNCT
ijtc-277	323	3	penerbit	penerbit	PROPN
ijtc-277	323	4	andi	andi	PROPN
ijtc-277	323	5	.	.	PROPN
ijtc-277	323	6	masnun	masnun	PROPN
ijtc-277	323	7	.	.	PUNCT
ijtc-277	324	1	(	(	PUNCT
ijtc-277	324	2	2018	2018	NUM
ijtc-277	324	3	)	)	PUNCT
ijtc-277	324	4	.	.	PUNCT
ijtc-277	325	1	good	good	ADJ
ijtc-277	325	2	governance	governance	NOUN
ijtc-277	325	3	dan	dan	PROPN
ijtc-277	325	4	kualitas	kualitas	PROPN
ijtc-277	325	5	laporan	laporan	VERB
ijtc-277	325	6	keuangan	keuangan	PROPN
ijtc-277	325	7	pemerintah	pemerintah	PROPN
ijtc-277	325	8	:	:	PUNCT
ijtc-277	326	1	suatu	suatu	PROPN
ijtc-277	326	2	kajian	kajian	PROPN
ijtc-277	326	3	di	di	PROPN
ijtc-277	326	4	pemerintah	pemerintah	PROPN
ijtc-277	326	5	daerah	daerah	PROPN
ijtc-277	326	6	provinsi	provinsi	PROPN
ijtc-277	326	7	jambi	jambi	PROPN
ijtc-277	326	8	.	.	PUNCT
ijtc-277	327	1	ekonomis	ekonomis	PROPN
ijtc-277	327	2	:	:	PUNCT
ijtc-277	327	3	jurnal	jurnal	ADJ
ijtc-277	327	4	of	of	ADP
ijtc-277	327	5	economics	economic	NOUN
ijtc-277	327	6	and	and	CCONJ
ijtc-277	327	7	business	business	NOUN
ijtc-277	327	8	vol	vol	NOUN
ijtc-277	327	9	2	2	NUM
ijtc-277	327	10	no.1	no.1	NUM
ijtc-277	327	11	,	,	PUNCT
ijtc-277	327	12	175	175	NUM
ijtc-277	327	13	-	-	SYM
ijtc-277	327	14	182	182	NUM
ijtc-277	327	15	.	.	PUNCT
ijtc-277	328	1	muis	muis	PROPN
ijtc-277	328	2	,	,	PUNCT
ijtc-277	328	3	n.	n.	PROPN
ijtc-277	328	4	h.	h.	PROPN
ijtc-277	328	5	(	(	PUNCT
ijtc-277	328	6	2012	2012	NUM
ijtc-277	328	7	)	)	PUNCT
ijtc-277	328	8	.	.	PUNCT
ijtc-277	329	1	pengaruh	pengaruh	PROPN
ijtc-277	329	2	dana	dana	PROPN
ijtc-277	329	3	alokasi	alokasi	PROPN
ijtc-277	329	4	umum	umum	PROPN
ijtc-277	329	5	dan	dan	PROPN
ijtc-277	329	6	dana	dana	PROPN
ijtc-277	329	7	alokasi	alokasi	PROPN
ijtc-277	329	8	khusus	khusus	PROPN
ijtc-277	329	9	terhadap	terhadap	PROPN
ijtc-277	329	10	pertumbuhan	pertumbuhan	PROPN
ijtc-277	329	11	ekonomi	ekonomi	PROPN
ijtc-277	329	12	dan	dan	PROPN
ijtc-277	329	13	belanja	belanja	PROPN
ijtc-277	329	14	modal	modal	PROPN
ijtc-277	329	15	sebagai	sebagai	PROPN
ijtc-277	329	16	variabel	variabel	PROPN
ijtc-277	329	17	intervening	intervene	VERB
ijtc-277	329	18	pada	pada	PROPN
ijtc-277	329	19	kabupaten	kabupaten	PROPN
ijtc-277	329	20	/	/	SYM
ijtc-277	329	21	kota	kota	PROPN
ijtc-277	329	22	di	di	PROPN
ijtc-277	329	23	provinsi	provinsi	PROPN
ijtc-277	329	24	sumatera	sumatera	PROPN
ijtc-277	329	25	utara	utara	NOUN
ijtc-277	329	26	.	.	PUNCT
ijtc-277	330	1	tesis	tesis	PROPN
ijtc-277	330	2	pascasarjana	pascasarjana	PROPN
ijtc-277	330	3	universitas	universitas	PROPN
ijtc-277	330	4	s.	s.	PROPN
ijtc-277	330	5	prihastuti	prihastuti	PROPN
ijtc-277	330	6	,	,	PUNCT
ijtc-277	330	7	a.	a.	PROPN
ijtc-277	330	8	h.	h.	PROPN
ijtc-277	330	9	,	,	PUNCT
ijtc-277	330	10	taufik	taufik	PROPN
ijtc-277	330	11	,	,	PUNCT
ijtc-277	330	12	t.	t.	PROPN
ijtc-277	330	13	,	,	PUNCT
ijtc-277	330	14	&	&	CCONJ
ijtc-277	330	15	agusti	agusti	PROPN
ijtc-277	330	16	,	,	PUNCT
ijtc-277	330	17	r.	r.	PROPN
ijtc-277	330	18	(	(	PUNCT
ijtc-277	330	19	2015	2015	NUM
ijtc-277	330	20	)	)	PUNCT
ijtc-277	330	21	.	.	PUNCT
ijtc-277	331	1	pengaruh	pengaruh	PROPN
ijtc-277	331	2	kinerja	kinerja	PROPN
ijtc-277	331	3	keuangan	keuangan	VERB
ijtc-277	331	4	terhadap	terhadap	PROPN
ijtc-277	331	5	alokasi	alokasi	NOUN
ijtc-277	331	6	belanja	belanja	NOUN
ijtc-277	331	7	modal	modal	NOUN
ijtc-277	331	8	dan	dan	PROPN
ijtc-277	331	9	pertumbuhan	pertumbuhan	PROPN
ijtc-277	331	10	ekonomi	ekonomi	PROPN
ijtc-277	331	11	di	di	X
ijtc-277	331	12	kabupaten	kabupaten	PROPN
ijtc-277	331	13	/	/	SYM
ijtc-277	331	14	kota	kota	PROPN
ijtc-277	331	15	riau	riau	PROPN
ijtc-277	331	16	.	.	PUNCT
ijtc-277	332	1	jurnal	jurnal	ADJ
ijtc-277	332	2	sorot	sorot	PROPN
ijtc-277	332	3	,	,	PUNCT
ijtc-277	332	4	10	10	NUM
ijtc-277	332	5	(	(	PUNCT
ijtc-277	332	6	2	2	NUM
ijtc-277	332	7	)	)	PUNCT
ijtc-277	332	8	,	,	PUNCT
ijtc-277	332	9	143	143	NUM
ijtc-277	332	10	-	-	SYM
ijtc-277	332	11	154	154	NUM
ijtc-277	332	12	.	.	PUNCT
ijtc-277	333	1	putro	putro	ADV
ijtc-277	333	2	,	,	PUNCT
ijtc-277	333	3	v.	v.	PROPN
ijtc-277	333	4	(	(	PUNCT
ijtc-277	333	5	2017	2017	NUM
ijtc-277	333	6	)	)	PUNCT
ijtc-277	333	7	.	.	PUNCT
ijtc-277	334	1	pengaruh	pengaruh	VERB
ijtc-277	334	2	corporate	corporate	ADJ
ijtc-277	334	3	social	social	ADJ
ijtc-277	334	4	responsibility	responsibility	NOUN
ijtc-277	334	5	terhadap	terhadap	PROPN
ijtc-277	334	6	nilai	nilai	PROPN
ijtc-277	334	7	perusahaan	perusahaan	PROPN
ijtc-277	334	8	dengan	dengan	PROPN
ijtc-277	334	9	profitabilitas	profitabilitas	PROPN
ijtc-277	334	10	sebagai	sebagai	PROPN
ijtc-277	334	11	variabel	variabel	PROPN
ijtc-277	334	12	moderating	moderating	PROPN
ijtc-277	334	13	.	.	PUNCT
ijtc-277	335	1	putro	putro	PROPN
ijtc-277	335	2	,	,	PUNCT
ijtc-277	335	3	v.p.s.u	v.p.s.u	PROPN
ijtc-277	335	4	.	.	PROPN
ijtc-277	335	5	dan	dan	PROPN
ijtc-277	335	6	titik	titik	PROPN
ijtc-277	335	7	mildawati	mildawati	PROPN
ijtc-277	335	8	.	.	PUNCT
ijtc-277	336	1	2017	2017	NUM
ijtc-277	336	2	.	.	PUNCT
ijtc-277	337	1	jurnal	jurnal	PROPN
ijtc-277	337	2	ilmu	ilmu	PROPN
ijtc-277	337	3	dan	dan	PROPN
ijtc-277	337	4	riset	riset	PROPN
ijtc-277	337	5	akuntansi	akuntansi	PROPN
ijtc-277	337	6	.	.	PUNCT
ijtc-277	338	1	volume	volume	NOUN
ijtc-277	338	2	6	6	NUM
ijtc-277	338	3	,	,	PUNCT
ijtc-277	338	4	nomor	nomor	NOUN
ijtc-277	338	5	7	7	NUM
ijtc-277	338	6	.	.	PUNCT
ijtc-277	339	1	saragih	saragih	PROPN
ijtc-277	339	2	.	.	PUNCT
ijtc-277	340	1	(	(	PUNCT
ijtc-277	340	2	2013	2013	NUM
ijtc-277	340	3	)	)	PUNCT
ijtc-277	340	4	.	.	PUNCT
ijtc-277	341	1	desentralisasi	desentralisasi	PROPN
ijtc-277	341	2	fiskal	fiskal	PROPN
ijtc-277	341	3	dan	dan	PROPN
ijtc-277	341	4	keuangan	keuangan	PROPN
ijtc-277	341	5	daerah	daerah	PROPN
ijtc-277	341	6	dalam	dalam	PROPN
ijtc-277	341	7	otonomi	otonomi	PROPN
ijtc-277	341	8	.	.	PUNCT
ijtc-277	342	1	jakarta	jakarta	PROPN
ijtc-277	342	2	:	:	PUNCT
ijtc-277	342	3	ghalia	ghalia	PROPN
ijtc-277	342	4	indonesia	indonesia	PROPN
ijtc-277	342	5	.	.	PUNCT
ijtc-277	343	1	sukirno	sukirno	PROPN
ijtc-277	343	2	,	,	PUNCT
ijtc-277	343	3	s.	s.	PROPN
ijtc-277	343	4	(	(	PUNCT
ijtc-277	343	5	2015	2015	NUM
ijtc-277	343	6	)	)	PUNCT
ijtc-277	343	7	.	.	PUNCT
ijtc-277	344	1	makroekonomi	makroekonomi	PROPN
ijtc-277	344	2	modern	modern	ADJ
ijtc-277	344	3	.	.	PUNCT
ijtc-277	345	1	jakarta	jakarta	PROPN
ijtc-277	345	2	:	:	PUNCT
ijtc-277	345	3	pt	pt	PROPN
ijtc-277	345	4	.	.	PROPN
ijtc-277	345	5	raja	raja	PROPN
ijtc-277	345	6	grafindo	grafindo	PROPN
ijtc-277	345	7	persada	persada	PROPN
ijtc-277	345	8	.	.	PUNCT
ijtc-277	346	1	sularso	sularso	PROPN
ijtc-277	346	2	,	,	PUNCT
ijtc-277	346	3	h.	h.	PROPN
ijtc-277	346	4	,	,	PUNCT
ijtc-277	346	5	&	&	CCONJ
ijtc-277	346	6	restianto	restianto	ADJ
ijtc-277	346	7	,	,	PUNCT
ijtc-277	346	8	y.	y.	PROPN
ijtc-277	346	9	e.	e.	PROPN
ijtc-277	346	10	(	(	PUNCT
ijtc-277	346	11	2012	2012	NUM
ijtc-277	346	12	)	)	PUNCT
ijtc-277	346	13	.	.	PUNCT
ijtc-277	347	1	pengaruh	pengaruh	PROPN
ijtc-277	347	2	kinerja	kinerja	PROPN
ijtc-277	347	3	keuangan	keuangan	VERB
ijtc-277	347	4	terhadap	terhadap	PROPN
ijtc-277	347	5	alokasi	alokasi	NOUN
ijtc-277	347	6	belanja	belanja	NOUN
ijtc-277	347	7	modal	modal	NOUN
ijtc-277	347	8	dan	dan	PROPN
ijtc-277	347	9	pertumbuhan	pertumbuhan	PROPN
ijtc-277	347	10	ekonomi	ekonomi	PROPN
ijtc-277	347	11	kabupaten	kabupaten	PROPN
ijtc-277	347	12	/	/	SYM
ijtc-277	347	13	kota	kota	PROPN
ijtc-277	347	14	di	di	PROPN
ijtc-277	347	15	jawa	jawa	PROPN
ijtc-277	347	16	tengah	tengah	PROPN
ijtc-277	347	17	.	.	PUNCT
ijtc-277	348	1	media	media	PROPN
ijtc-277	348	2	riset	riset	PROPN
ijtc-277	348	3	akuntansi	akuntansi	PROPN
ijtc-277	348	4	,	,	PUNCT
ijtc-277	348	5	1	1	NUM
ijtc-277	348	6	(	(	PUNCT
ijtc-277	348	7	2	2	NUM
ijtc-277	348	8	)	)	PUNCT
ijtc-277	348	9	,	,	PUNCT
ijtc-277	348	10	109	109	NUM
ijtc-277	348	11	-	-	SYM
ijtc-277	348	12	124	124	NUM
ijtc-277	348	13	.	.	PUNCT
ijtc-277	349	1	suwandi	suwandi	PROPN
ijtc-277	349	2	,	,	PUNCT
ijtc-277	349	3	k.	k.	PROPN
ijtc-277	349	4	a.	a.	PROPN
ijtc-277	349	5	,	,	PUNCT
ijtc-277	349	6	&	&	CCONJ
ijtc-277	349	7	tahar	tahar	PROPN
ijtc-277	349	8	,	,	PUNCT
ijtc-277	349	9	a.	a.	NOUN
ijtc-277	349	10	(	(	PUNCT
ijtc-277	349	11	2015	2015	NUM
ijtc-277	349	12	)	)	PUNCT
ijtc-277	349	13	.	.	PUNCT
ijtc-277	350	1	pengaruh	pengaruh	PROPN
ijtc-277	350	2	kinerja	kinerja	PROPN
ijtc-277	350	3	keuangan	keuangan	VERB
ijtc-277	350	4	terhadap	terhadap	PROPN
ijtc-277	350	5	pertumbuhan	pertumbuhan	PROPN
ijtc-277	350	6	ekonomi	ekonomi	PROPN
ijtc-277	350	7	daerah	daerah	PROPN
ijtc-277	350	8	dengan	dengan	PROPN
ijtc-277	350	9	alokasi	alokasi	PROPN
ijtc-277	350	10	belanja	belanja	PROPN
ijtc-277	350	11	modal	modal	PROPN
ijtc-277	350	12	sebagai	sebagai	PROPN
ijtc-277	350	13	variabel	variabel	PROPN
ijtc-277	350	14	intervening	intervene	VERB
ijtc-277	350	15	(	(	PUNCT
ijtc-277	350	16	studi	studi	PROPN
ijtc-277	350	17	pada	pada	PROPN
ijtc-277	350	18	pemerintah	pemerintah	PROPN
ijtc-277	350	19	kabupaten	kabupaten	PROPN
ijtc-277	350	20	/	/	SYM
ijtc-277	350	21	kota	kota	PROPN
ijtc-277	350	22	di	di	PROPN
ijtc-277	350	23	yogyakarta	yogyakarta	PROPN
ijtc-277	350	24	)	)	PUNCT
ijtc-277	350	25	.	.	PUNCT
ijtc-277	351	1	infestasi	infestasi	NOUN
ijtc-277	351	2	(	(	PUNCT
ijtc-277	351	3	jurnal	jurnal	ADJ
ijtc-277	351	4	bisnis	bisnis	PROPN
ijtc-277	351	5	dan	dan	PROPN
ijtc-277	351	6	akuntansi	akuntansi	PROPN
ijtc-277	351	7	)	)	PUNCT
ijtc-277	351	8	,	,	PUNCT
ijtc-277	351	9	11	11	NUM
ijtc-277	351	10	(	(	PUNCT
ijtc-277	351	11	2	2	NUM
ijtc-277	351	12	)	)	PUNCT
ijtc-277	351	13	,	,	PUNCT
ijtc-277	351	14	118	118	NUM
ijtc-277	351	15	-	-	SYM
ijtc-277	351	16	136	136	NUM
ijtc-277	351	17	.	.	PUNCT
ijtc-277	352	1	todaro	todaro	NOUN
ijtc-277	352	2	,	,	PUNCT
ijtc-277	352	3	m.	m.	NOUN
ijtc-277	352	4	,	,	PUNCT
ijtc-277	352	5	&	&	CCONJ
ijtc-277	352	6	smith	smith	PROPN
ijtc-277	352	7	,	,	PUNCT
ijtc-277	352	8	s.	s.	PROPN
ijtc-277	352	9	c.	c.	PROPN
ijtc-277	352	10	(	(	PUNCT
ijtc-277	352	11	2020	2020	NUM
ijtc-277	352	12	)	)	PUNCT
ijtc-277	352	13	.	.	PUNCT
ijtc-277	353	1	economic	economic	ADJ
ijtc-277	353	2	development	development	NOUN
ijtc-277	353	3	.	.	PUNCT
ijtc-277	354	1	edisi	edisi	VERB
ijtc-277	354	2	13	13	NUM
ijtc-277	354	3	:	:	PUNCT
ijtc-277	354	4	pearson	pearson	PROPN
ijtc-277	354	5	education	education	PROPN
ijtc-277	354	6	limited	limit	VERB
ijtc-277	354	7	.	.	PUNCT
ijtc-277	355	1	yuliana	yuliana	PROPN
ijtc-277	355	2	.	.	PUNCT
ijtc-277	356	1	(	(	PUNCT
ijtc-277	356	2	2014	2014	NUM
ijtc-277	356	3	)	)	PUNCT
ijtc-277	356	4	.	.	PUNCT
ijtc-277	357	1	pengaruh	pengaruh	PROPN
ijtc-277	357	2	pendapatan	pendapatan	PROPN
ijtc-277	357	3	asli	asli	PROPN
ijtc-277	357	4	daerah	daerah	PROPN
ijtc-277	357	5	dan	dan	PROPN
ijtc-277	357	6	belanja	belanja	PROPN
ijtc-277	357	7	modal	modal	PROPN
ijtc-277	357	8	terhadap	terhadap	PROPN
ijtc-277	357	9	pertumbuhan	pertumbuhan	PROPN
ijtc-277	357	10	ekonomi	ekonomi	PROPN
ijtc-277	357	11	(	(	PUNCT
ijtc-277	357	12	studi	studi	PROPN
ijtc-277	357	13	pada	pada	PROPN
ijtc-277	357	14	kabupaten	kabupaten	PROPN
ijtc-277	357	15	/	/	SYM
ijtc-277	357	16	kota	kota	PROPN
ijtc-277	357	17	di	di	PROPN
ijtc-277	357	18	pulau	pulau	PROPN
ijtc-277	357	19	sumatera	sumatera	PROPN
ijtc-277	357	20	)	)	PUNCT
ijtc-277	357	21	.	.	PUNCT
ijtc-277	358	1	jurnal	jurnal	PROPN
ijtc-277	358	2	akuntansi	akuntansi	PROPN
ijtc-277	358	3	&	&	CCONJ
ijtc-277	358	4	keuangan	keuangan	PROPN
ijtc-277	358	5	vol	vol	NOUN
ijtc-277	358	6	5	5	NUM
ijtc-277	358	7	no.1	no.1	NOUN
ijtc-277	358	8	,	,	PUNCT
ijtc-277	358	9	33	33	NUM
ijtc-277	358	10	-	-	SYM
ijtc-277	358	11	48	48	NUM
ijtc-277	358	12	.	.	PUNCT