id	sid	tid	token	lemma	pos
ijtc-362	1	1	the	the	DET
ijtc-362	1	2	illomata	illomata	PROPN
ijtc-362	1	3	international	international	PROPN
ijtc-362	1	4	journal	journal	PROPN
ijtc-362	1	5	of	of	ADP
ijtc-362	1	6	management	management	NOUN
ijtc-362	1	7	ilomata	ilomata	PROPN
ijtc-362	1	8	international	international	ADJ
ijtc-362	1	9	journal	journal	NOUN
ijtc-362	1	10	of	of	ADP
ijtc-362	1	11	tax	tax	PROPN
ijtc-362	1	12	&	&	CCONJ
ijtc-362	1	13	accounting	account	VERB
ijtc-362	1	14	p	p	PROPN
ijtc-362	1	15	-	-	PUNCT
ijtc-362	1	16	issn	issn	NOUN
ijtc-362	1	17	:	:	PUNCT
ijtc-362	1	18	2714	2714	NUM
ijtc-362	1	19	-	-	SYM
ijtc-362	1	20	9838	9838	NUM
ijtc-362	1	21	;	;	PUNCT
ijtc-362	1	22	e	e	X
ijtc-362	1	23	-	-	PUNCT
ijtc-362	1	24	issn	issn	NOUN
ijtc-362	1	25	:	:	PUNCT
ijtc-362	1	26	2714	2714	NUM
ijtc-362	1	27	-	-	SYM
ijtc-362	1	28	9846	9846	NUM
ijtc-362	1	29	volume	volume	NOUN
ijtc-362	1	30	2	2	NUM
ijtc-362	1	31	,	,	PUNCT
ijtc-362	1	32	issue	issue	NOUN
ijtc-362	1	33	4	4	NUM
ijtc-362	1	34	october	october	NOUN
ijtc-362	1	35	2021	2021	NUM
ijtc-362	1	36	page	page	NOUN
ijtc-362	2	1	no	no	NOUN
ijtc-362	2	2	.	.	NOUN
ijtc-362	3	1	286	286	NUM
ijtc-362	3	2	-	-	SYM
ijtc-362	3	3	294	294	NUM
ijtc-362	3	4	286	286	NUM
ijtc-362	3	5	|	|	NOUN
ijtc-362	3	6	ilomata	ilomata	NOUN
ijtc-362	3	7	international	international	ADJ
ijtc-362	3	8	journal	journal	NOUN
ijtc-362	3	9	of	of	ADP
ijtc-362	3	10	tax	tax	PROPN
ijtc-362	3	11	&	&	CCONJ
ijtc-362	3	12	accounting	account	VERB
ijtc-362	3	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-362	3	14	challenges	challenge	NOUN
ijtc-362	3	15	of	of	ADP
ijtc-362	3	16	policy	policy	NOUN
ijtc-362	3	17	reform	reform	NOUN
ijtc-362	3	18	on	on	ADP
ijtc-362	3	19	government	government	NOUN
ijtc-362	3	20	accounting	accounting	NOUN
ijtc-362	3	21	in	in	ADP
ijtc-362	3	22	indonesia	indonesia	PROPN
ijtc-362	3	23	:	:	PUNCT
ijtc-362	3	24	response	response	NOUN
ijtc-362	3	25	to	to	ADP
ijtc-362	3	26	changing	change	VERB
ijtc-362	3	27	global	global	ADJ
ijtc-362	3	28	dynamics	dynamic	NOUN
ijtc-362	3	29	ahmadi	ahmadi	PROPN
ijtc-362	3	30	aidi1	aidi1	PROPN
ijtc-362	3	31	,	,	PUNCT
ijtc-362	3	32	redjeki	redjeki	PROPN
ijtc-362	3	33	agoestyowati2	agoestyowati2	PROPN
ijtc-362	3	34	,	,	PUNCT
ijtc-362	3	35	imam	imam	PROPN
ijtc-362	3	36	susanto3	susanto3	PROPN
ijtc-362	3	37	,	,	PUNCT
ijtc-362	3	38	supriyono4	supriyono4	PROPN
ijtc-362	3	39	,	,	PUNCT
ijtc-362	3	40	dinda	dinda	PROPN
ijtc-362	3	41	aulia	aulia	PROPN
ijtc-362	3	42	rahman5	rahman5	PROPN
ijtc-362	4	1	12345institut	12345institut	NUM
ijtc-362	4	2	ilmu	ilmu	PROPN
ijtc-362	4	3	sosial	sosial	PROPN
ijtc-362	4	4	dan	dan	PROPN
ijtc-362	4	5	manajemen	manajemen	PROPN
ijtc-362	4	6	stiami	stiami	PROPN
ijtc-362	4	7	,	,	PUNCT
ijtc-362	4	8	jakarta	jakarta	PROPN
ijtc-362	4	9	,	,	PUNCT
ijtc-362	4	10	indonesia	indonesia	PROPN
ijtc-362	4	11	correspondent	correspondent	NOUN
ijtc-362	4	12	:	:	PUNCT
ijtc-362	4	13	gadisrasela@gmail.com1	gadisrasela@gmail.com1	PROPN
ijtc-362	4	14	,	,	PUNCT
ijtc-362	4	15	redjeki.agoestyowati@gmail.com2	redjeki.agoestyowati@gmail.com2	NOUN
ijtc-362	4	16	,	,	PUNCT
ijtc-362	4	17	imamsusanto07@gmail.com3	imamsusanto07@gmail.com3	ADJ
ijtc-362	4	18	,	,	PUNCT
ijtc-362	4	19	supriyono.stiami@gmail.com4	supriyono.stiami@gmail.com4	PROPN
ijtc-362	4	20	,	,	PUNCT
ijtc-362	4	21	dinda.auliarahman@gmail.com5	dinda.auliarahman@gmail.com5	NOUN
ijtc-362	4	22	received	receive	VERB
ijtc-362	4	23	:	:	PUNCT
ijtc-362	4	24	august	august	PROPN
ijtc-362	4	25	08	08	NUM
ijtc-362	4	26	,	,	PUNCT
ijtc-362	4	27	2021	2021	NUM
ijtc-362	4	28	accepted	accept	VERB
ijtc-362	4	29	:	:	PUNCT
ijtc-362	4	30	august	august	PROPN
ijtc-362	4	31	25	25	NUM
ijtc-362	4	32	,	,	PUNCT
ijtc-362	4	33	2021	2021	NUM
ijtc-362	4	34	published	publish	VERB
ijtc-362	4	35	:	:	PUNCT
ijtc-362	4	36	october	october	PROPN
ijtc-362	4	37	31	31	NUM
ijtc-362	4	38	,	,	PUNCT
ijtc-362	4	39	2021	2021	NUM
ijtc-362	4	40	citation	citation	NOUN
ijtc-362	4	41	:	:	PUNCT
ijtc-362	4	42	aidi	aidi	PROPN
ijtc-362	4	43	,	,	PUNCT
ijtc-362	4	44	a.	a.	NOUN
ijtc-362	4	45	,	,	PUNCT
ijtc-362	4	46	agoestyowati	agoestyowati	PROPN
ijtc-362	4	47	,	,	PUNCT
ijtc-362	4	48	r.	r.	PROPN
ijtc-362	4	49	,	,	PUNCT
ijtc-362	4	50	susanto	susanto	PROPN
ijtc-362	4	51	.	.	PROPN
ijtc-362	4	52	,	,	PUNCT
ijtc-362	4	53	i	i	PRON
ijtc-362	4	54	,	,	PUNCT
ijtc-362	4	55	supriyono	supriyono	PROPN
ijtc-362	4	56	.	.	PUNCT
ijtc-362	4	57	,	,	PUNCT
ijtc-362	4	58	rahman	rahman	PROPN
ijtc-362	4	59	,	,	PUNCT
ijtc-362	4	60	d.a	d.a	PROPN
ijtc-362	4	61	.	.	PROPN
ijtc-362	4	62	(	(	PUNCT
ijtc-362	4	63	2021	2021	NUM
ijtc-362	4	64	)	)	PUNCT
ijtc-362	4	65	.	.	PUNCT
ijtc-362	5	1	challenges	challenge	NOUN
ijtc-362	5	2	of	of	ADP
ijtc-362	5	3	policy	policy	NOUN
ijtc-362	5	4	reform	reform	NOUN
ijtc-362	5	5	on	on	ADP
ijtc-362	5	6	government	government	NOUN
ijtc-362	5	7	accounting	accounting	NOUN
ijtc-362	5	8	in	in	ADP
ijtc-362	5	9	indonesia	indonesia	PROPN
ijtc-362	5	10	:	:	PUNCT
ijtc-362	5	11	response	response	NOUN
ijtc-362	5	12	to	to	ADP
ijtc-362	5	13	changing	change	VERB
ijtc-362	5	14	global	global	ADJ
ijtc-362	5	15	dynamics	dynamic	NOUN
ijtc-362	5	16	.	.	PUNCT
ijtc-362	6	1	ilomata	ilomata	PROPN
ijtc-362	6	2	international	international	ADJ
ijtc-362	6	3	journal	journal	PROPN
ijtc-362	6	4	of	of	ADP
ijtc-362	6	5	tax	tax	PROPN
ijtc-362	6	6	&	&	CCONJ
ijtc-362	6	7	accounting	accounting	PROPN
ijtc-362	6	8	2(4),286	2(4),286	PROPN
ijtc-362	6	9	-	-	PUNCT
ijtc-362	6	10	294	294	NUM
ijtc-362	6	11	.	.	PUNCT
ijtc-362	7	1	https://doi.org/10.52728/ijtc.v2i4.362	https://doi.org/10.52728/ijtc.v2i4.362	PROPN
ijtc-362	7	2	abstract	abstract	NOUN
ijtc-362	7	3	:	:	PUNCT
ijtc-362	7	4	the	the	DET
ijtc-362	7	5	discussion	discussion	NOUN
ijtc-362	7	6	in	in	ADP
ijtc-362	7	7	this	this	DET
ijtc-362	7	8	article	article	NOUN
ijtc-362	7	9	is	be	AUX
ijtc-362	7	10	about	about	ADP
ijtc-362	7	11	changes	change	NOUN
ijtc-362	7	12	in	in	ADP
ijtc-362	7	13	government	government	NOUN
ijtc-362	7	14	accounting	accounting	NOUN
ijtc-362	7	15	,	,	PUNCT
ijtc-362	7	16	a	a	DET
ijtc-362	7	17	significant	significant	ADJ
ijtc-362	7	18	change	change	NOUN
ijtc-362	7	19	from	from	ADP
ijtc-362	7	20	government	government	NOUN
ijtc-362	7	21	accounting	accounting	NOUN
ijtc-362	7	22	in	in	ADP
ijtc-362	7	23	indonesia	indonesia	PROPN
ijtc-362	7	24	is	be	AUX
ijtc-362	7	25	from	from	ADP
ijtc-362	7	26	cash	cash	NOUN
ijtc-362	7	27	-	-	PUNCT
ijtc-362	7	28	based	base	VERB
ijtc-362	7	29	accounting	accounting	NOUN
ijtc-362	7	30	to	to	ADP
ijtc-362	7	31	cash	cash	NOUN
ijtc-362	7	32	-	-	PUNCT
ijtc-362	7	33	based	base	VERB
ijtc-362	7	34	accounting	accounting	NOUN
ijtc-362	7	35	towards	towards	ADP
ijtc-362	7	36	accruals	accrual	NOUN
ijtc-362	7	37	(	(	PUNCT
ijtc-362	7	38	cash	cash	NOUN
ijtc-362	7	39	toward	toward	ADP
ijtc-362	7	40	accruals	accrual	NOUN
ijtc-362	7	41	)	)	PUNCT
ijtc-362	7	42	,	,	PUNCT
ijtc-362	7	43	to	to	ADP
ijtc-362	7	44	full	full	ADJ
ijtc-362	7	45	accruals	accrual	NOUN
ijtc-362	7	46	.	.	PUNCT
ijtc-362	8	1	the	the	DET
ijtc-362	8	2	writing	writing	NOUN
ijtc-362	8	3	method	method	NOUN
ijtc-362	8	4	used	use	VERB
ijtc-362	8	5	is	be	AUX
ijtc-362	8	6	a	a	DET
ijtc-362	8	7	literature	literature	NOUN
ijtc-362	8	8	study	study	NOUN
ijtc-362	8	9	with	with	ADP
ijtc-362	8	10	a	a	DET
ijtc-362	8	11	qualitative	qualitative	ADJ
ijtc-362	8	12	approach	approach	NOUN
ijtc-362	8	13	.	.	PUNCT
ijtc-362	9	1	the	the	DET
ijtc-362	9	2	research	research	NOUN
ijtc-362	9	3	method	method	NOUN
ijtc-362	9	4	used	use	VERB
ijtc-362	9	5	is	be	AUX
ijtc-362	9	6	a	a	DET
ijtc-362	9	7	literature	literature	NOUN
ijtc-362	9	8	study	study	NOUN
ijtc-362	9	9	with	with	ADP
ijtc-362	9	10	a	a	DET
ijtc-362	9	11	qualitative	qualitative	ADJ
ijtc-362	9	12	approach	approach	NOUN
ijtc-362	9	13	.	.	PUNCT
ijtc-362	10	1	sources	source	NOUN
ijtc-362	10	2	of	of	ADP
ijtc-362	10	3	data	datum	NOUN
ijtc-362	10	4	were	be	AUX
ijtc-362	10	5	obtained	obtain	VERB
ijtc-362	10	6	through	through	ADP
ijtc-362	10	7	searching	search	VERB
ijtc-362	10	8	articles	article	NOUN
ijtc-362	10	9	related	relate	VERB
ijtc-362	10	10	to	to	ADP
ijtc-362	10	11	accounting	accounting	NOUN
ijtc-362	10	12	policies	policy	NOUN
ijtc-362	10	13	carried	carry	VERB
ijtc-362	10	14	out	out	ADP
ijtc-362	10	15	by	by	ADP
ijtc-362	10	16	the	the	DET
ijtc-362	10	17	government	government	NOUN
ijtc-362	10	18	.	.	PUNCT
ijtc-362	11	1	the	the	DET
ijtc-362	11	2	purpose	purpose	NOUN
ijtc-362	11	3	of	of	ADP
ijtc-362	11	4	this	this	DET
ijtc-362	11	5	study	study	NOUN
ijtc-362	11	6	is	be	AUX
ijtc-362	11	7	to	to	PART
ijtc-362	11	8	identify	identify	VERB
ijtc-362	11	9	and	and	CCONJ
ijtc-362	11	10	analyze	analyze	VERB
ijtc-362	11	11	the	the	DET
ijtc-362	11	12	challenges	challenge	NOUN
ijtc-362	11	13	in	in	ADP
ijtc-362	11	14	reforming	reform	VERB
ijtc-362	11	15	government	government	NOUN
ijtc-362	11	16	accounting	accounting	NOUN
ijtc-362	11	17	policies	policy	NOUN
ijtc-362	11	18	in	in	ADP
ijtc-362	11	19	indonesia	indonesia	PROPN
ijtc-362	11	20	.	.	PUNCT
ijtc-362	12	1	the	the	DET
ijtc-362	12	2	finding	finding	NOUN
ijtc-362	12	3	of	of	ADP
ijtc-362	12	4	the	the	DET
ijtc-362	12	5	study	study	NOUN
ijtc-362	12	6	that	that	PRON
ijtc-362	12	7	state	state	NOUN
ijtc-362	12	8	that	that	SCONJ
ijtc-362	12	9	the	the	DET
ijtc-362	12	10	government	government	NOUN
ijtc-362	12	11	needs	need	VERB
ijtc-362	12	12	to	to	PART
ijtc-362	12	13	prepare	prepare	VERB
ijtc-362	12	14	financial	financial	ADJ
ijtc-362	12	15	statements	statement	NOUN
ijtc-362	12	16	in	in	ADP
ijtc-362	12	17	accordance	accordance	NOUN
ijtc-362	12	18	with	with	ADP
ijtc-362	12	19	law	law	NOUN
ijtc-362	12	20	no	no	NOUN
ijtc-362	12	21	.	.	PROPN
ijtc-362	12	22	17	17	NUM
ijtc-362	12	23	of	of	ADP
ijtc-362	12	24	2003	2003	NUM
ijtc-362	12	25	which	which	PRON
ijtc-362	12	26	refers	refer	VERB
ijtc-362	12	27	to	to	ADP
ijtc-362	12	28	government	government	NOUN
ijtc-362	12	29	accounting	accounting	NOUN
ijtc-362	12	30	standards	standard	NOUN
ijtc-362	12	31	(	(	PUNCT
ijtc-362	12	32	sap	sap	PROPN
ijtc-362	12	33	/	/	SYM
ijtc-362	12	34	standar	standar	PROPN
ijtc-362	12	35	akuntansi	akuntansi	PROPN
ijtc-362	12	36	pemerintahan	pemerintahan	PROPN
ijtc-362	12	37	)	)	PUNCT
ijtc-362	12	38	.	.	PUNCT
ijtc-362	13	1	as	as	ADP
ijtc-362	13	2	a	a	DET
ijtc-362	13	3	derivative	derivative	NOUN
ijtc-362	13	4	of	of	ADP
ijtc-362	13	5	this	this	DET
ijtc-362	13	6	regulation	regulation	NOUN
ijtc-362	13	7	,	,	PUNCT
ijtc-362	13	8	the	the	DET
ijtc-362	13	9	government	government	NOUN
ijtc-362	13	10	has	have	AUX
ijtc-362	13	11	issued	issue	VERB
ijtc-362	13	12	government	government	NOUN
ijtc-362	13	13	regulation	regulation	NOUN
ijtc-362	13	14	number	number	NOUN
ijtc-362	13	15	24	24	NUM
ijtc-362	13	16	of	of	ADP
ijtc-362	13	17	2005	2005	NUM
ijtc-362	13	18	which	which	PRON
ijtc-362	13	19	was	be	AUX
ijtc-362	13	20	updated	update	VERB
ijtc-362	13	21	with	with	ADP
ijtc-362	13	22	government	government	NOUN
ijtc-362	13	23	regulation	regulation	NOUN
ijtc-362	13	24	number	number	NOUN
ijtc-362	13	25	71	71	NUM
ijtc-362	13	26	of	of	ADP
ijtc-362	13	27	2010	2010	NUM
ijtc-362	13	28	concerning	concern	VERB
ijtc-362	13	29	government	government	NOUN
ijtc-362	13	30	accounting	accounting	NOUN
ijtc-362	13	31	standards	standard	NOUN
ijtc-362	13	32	(	(	PUNCT
ijtc-362	13	33	sap	sap	PROPN
ijtc-362	13	34	)	)	PUNCT
ijtc-362	13	35	.	.	PUNCT
ijtc-362	14	1	practical	practical	ADJ
ijtc-362	14	2	implications	implication	NOUN
ijtc-362	14	3	there	there	PRON
ijtc-362	14	4	are	be	VERB
ijtc-362	14	5	,	,	PUNCT
ijtc-362	14	6	the	the	DET
ijtc-362	14	7	basis	basis	NOUN
ijtc-362	14	8	of	of	ADP
ijtc-362	14	9	government	government	NOUN
ijtc-362	14	10	accounting	accounting	NOUN
ijtc-362	14	11	records	record	NOUN
ijtc-362	14	12	changed	change	VERB
ijtc-362	14	13	from	from	ADP
ijtc-362	14	14	a	a	DET
ijtc-362	14	15	cash	cash	NOUN
ijtc-362	14	16	basis	basis	NOUN
ijtc-362	14	17	to	to	ADP
ijtc-362	14	18	a	a	DET
ijtc-362	14	19	cash	cash	NOUN
ijtc-362	14	20	basis	basis	NOUN
ijtc-362	14	21	to	to	ADP
ijtc-362	14	22	an	an	DET
ijtc-362	14	23	accrual	accrual	ADJ
ijtc-362	14	24	basis	basis	NOUN
ijtc-362	14	25	and	and	CCONJ
ijtc-362	14	26	to	to	ADP
ijtc-362	14	27	a	a	DET
ijtc-362	14	28	full	full	ADJ
ijtc-362	14	29	accrual	accrual	ADJ
ijtc-362	14	30	basis	basis	NOUN
ijtc-362	14	31	.	.	PUNCT
ijtc-362	15	1	keywords	keyword	NOUN
ijtc-362	15	2	:	:	PUNCT
ijtc-362	15	3	government	government	NOUN
ijtc-362	15	4	accounting	accounting	NOUN
ijtc-362	15	5	,	,	PUNCT
ijtc-362	15	6	changing	change	VERB
ijtc-362	15	7	global	global	ADJ
ijtc-362	15	8	dynamics	dynamic	NOUN
ijtc-362	15	9	this	this	PRON
ijtc-362	15	10	is	be	AUX
ijtc-362	15	11	an	an	DET
ijtc-362	15	12	open	open	ADJ
ijtc-362	15	13	access	access	NOUN
ijtc-362	15	14	article	article	NOUN
ijtc-362	15	15	under	under	ADP
ijtc-362	15	16	the	the	DET
ijtc-362	15	17	cc	cc	NOUN
ijtc-362	15	18	-	-	PUNCT
ijtc-362	15	19	by	by	ADP
ijtc-362	15	20	4.0	4.0	NUM
ijtc-362	15	21	license	license	NOUN
ijtc-362	15	22	.	.	PUNCT
ijtc-362	16	1	introduction	introduction	NOUN
ijtc-362	16	2	government	government	NOUN
ijtc-362	16	3	accounting	accounting	NOUN
ijtc-362	16	4	is	be	AUX
ijtc-362	16	5	the	the	DET
ijtc-362	16	6	process	process	NOUN
ijtc-362	16	7	of	of	ADP
ijtc-362	16	8	recording	recording	NOUN
ijtc-362	16	9	and	and	CCONJ
ijtc-362	16	10	reporting	report	VERB
ijtc-362	16	11	all	all	DET
ijtc-362	16	12	financial	financial	ADJ
ijtc-362	16	13	transactions	transaction	NOUN
ijtc-362	16	14	carried	carry	VERB
ijtc-362	16	15	out	out	ADP
ijtc-362	16	16	by	by	ADP
ijtc-362	16	17	the	the	DET
ijtc-362	16	18	government	government	NOUN
ijtc-362	16	19	.	.	PUNCT
ijtc-362	17	1	both	both	PRON
ijtc-362	17	2	in	in	ADP
ijtc-362	17	3	terms	term	NOUN
ijtc-362	17	4	of	of	ADP
ijtc-362	17	5	income	income	NOUN
ijtc-362	17	6	and	and	CCONJ
ijtc-362	17	7	expenditure	expenditure	NOUN
ijtc-362	17	8	.	.	PUNCT
ijtc-362	18	1	each	each	DET
ijtc-362	18	2	country	country	NOUN
ijtc-362	18	3	uses	use	VERB
ijtc-362	18	4	a	a	DET
ijtc-362	18	5	different	different	ADJ
ijtc-362	18	6	government	government	NOUN
ijtc-362	18	7	accounting	accounting	NOUN
ijtc-362	18	8	system	system	NOUN
ijtc-362	18	9	.	.	PUNCT
ijtc-362	19	1	negara	negara	PROPN
ijtc-362	19	2	-	-	PUNCT
ijtc-362	19	3	negara	negara	PROPN
ijtc-362	19	4	di	di	PROPN
ijtc-362	19	5	afrika	afrika	PROPN
ijtc-362	19	6	cenderung	cenderung	PROPN
ijtc-362	19	7	menggunakan	menggunakan	PROPN
ijtc-362	19	8	sistem	sistem	PROPN
ijtc-362	19	9	akuntansi	akuntansi	PROPN
ijtc-362	19	10	eropa	eropa	PROPN
ijtc-362	19	11	seperti	seperti	PROPN
ijtc-362	19	12	inggris	inggris	PROPN
ijtc-362	19	13	atau	atau	PROPN
ijtc-362	19	14	perancis	perancis	PROPN
ijtc-362	19	15	tergantung	tergantung	PROPN
ijtc-362	19	16	koloninya	koloninya	PROPN
ijtc-362	19	17	.	.	PUNCT
ijtc-362	20	1	(	(	PUNCT
ijtc-362	20	2	jayasinghe	jayasinghe	PROPN
ijtc-362	20	3	et	et	PROPN
ijtc-362	20	4	al	al	PROPN
ijtc-362	20	5	.	.	PROPN
ijtc-362	20	6	,	,	PUNCT
ijtc-362	20	7	2021	2021	NUM
ijtc-362	20	8	;	;	PUNCT
ijtc-362	20	9	lassou	lassou	PROPN
ijtc-362	20	10	et	et	PROPN
ijtc-362	20	11	al	al	PROPN
ijtc-362	20	12	.	.	PROPN
ijtc-362	20	13	,	,	PUNCT
ijtc-362	20	14	2019	2019	NUM
ijtc-362	20	15	)	)	PUNCT
ijtc-362	20	16	accounting	accounting	NOUN
ijtc-362	20	17	reform	reform	NOUN
ijtc-362	20	18	is	be	AUX
ijtc-362	20	19	a	a	DET
ijtc-362	20	20	change	change	NOUN
ijtc-362	20	21	in	in	ADP
ijtc-362	20	22	accounting	accounting	NOUN
ijtc-362	20	23	rules	rule	NOUN
ijtc-362	20	24	widely	widely	ADV
ijtc-362	20	25	carried	carry	VERB
ijtc-362	20	26	out	out	ADP
ijtc-362	20	27	by	by	ADP
ijtc-362	20	28	a	a	DET
ijtc-362	20	29	government	government	NOUN
ijtc-362	20	30	or	or	CCONJ
ijtc-362	20	31	country	country	NOUN
ijtc-362	20	32	.	.	PUNCT
ijtc-362	21	1	reforms	reform	NOUN
ijtc-362	21	2	are	be	AUX
ijtc-362	21	3	needed	need	VERB
ijtc-362	21	4	when	when	SCONJ
ijtc-362	21	5	current	current	ADJ
ijtc-362	21	6	accounting	accounting	NOUN
ijtc-362	21	7	standards	standard	NOUN
ijtc-362	21	8	and	and	CCONJ
ijtc-362	21	9	practices	practice	NOUN
ijtc-362	21	10	are	be	AUX
ijtc-362	21	11	deemed	deem	VERB
ijtc-362	21	12	no	no	ADV
ijtc-362	21	13	longer	long	ADV
ijtc-362	21	14	adequate	adequate	ADJ
ijtc-362	21	15	in	in	ADP
ijtc-362	21	16	recording	recording	NOUN
ijtc-362	21	17	and	and	CCONJ
ijtc-362	21	18	reporting	report	VERB
ijtc-362	21	19	state	state	NOUN
ijtc-362	21	20	financial	financial	ADJ
ijtc-362	21	21	activities	activity	NOUN
ijtc-362	21	22	,	,	PUNCT
ijtc-362	21	23	and	and	CCONJ
ijtc-362	21	24	are	be	AUX
ijtc-362	21	25	considered	consider	VERB
ijtc-362	21	26	to	to	PART
ijtc-362	21	27	cause	cause	VERB
ijtc-362	21	28	failure	failure	NOUN
ijtc-362	21	29	in	in	ADP
ijtc-362	21	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-362	21	31	mailto	mailto	NOUN
ijtc-362	21	32	:	:	PUNCT
ijtc-362	21	33	gadisrasela@gmail.com1	gadisrasela@gmail.com1	PROPN
ijtc-362	21	34	mailto	mailto	PROPN
ijtc-362	21	35	:	:	PUNCT
ijtc-362	21	36	redjeki.agoestyowati@gmail.com2	redjeki.agoestyowati@gmail.com2	NOUN
ijtc-362	21	37	mailto	mailto	NOUN
ijtc-362	21	38	:	:	PUNCT
ijtc-362	21	39	imamsusanto07@gmail.com3	imamsusanto07@gmail.com3	PROPN
ijtc-362	21	40	mailto	mailto	NOUN
ijtc-362	21	41	:	:	PUNCT
ijtc-362	21	42	supriyono.stiami@gmail.com4	supriyono.stiami@gmail.com4	PROPN
ijtc-362	21	43	mailto:dinda.auliarahman@gmail.com	mailto:dinda.auliarahman@gmail.com	PROPN
ijtc-362	21	44	https://doi.org/10.52728/ijtc.v2i4.362	https://doi.org/10.52728/ijtc.v2i4.362	VERB
ijtc-362	21	45	challenges	challenge	NOUN
ijtc-362	21	46	of	of	ADP
ijtc-362	21	47	policy	policy	NOUN
ijtc-362	21	48	reform	reform	NOUN
ijtc-362	21	49	on	on	ADP
ijtc-362	21	50	government	government	NOUN
ijtc-362	21	51	accounting	accounting	NOUN
ijtc-362	21	52	in	in	ADP
ijtc-362	21	53	indonesia	indonesia	PROPN
ijtc-362	21	54	:	:	PUNCT
ijtc-362	21	55	response	response	NOUN
ijtc-362	21	56	to	to	ADP
ijtc-362	21	57	changing	change	VERB
ijtc-362	21	58	global	global	ADJ
ijtc-362	21	59	dynamics	dynamic	NOUN
ijtc-362	21	60	aidi	aidi	PROPN
ijtc-362	21	61	,	,	PUNCT
ijtc-362	21	62	a.	a.	NOUN
ijtc-362	21	63	,	,	PUNCT
ijtc-362	21	64	agoestyowati	agoestyowati	PROPN
ijtc-362	21	65	,	,	PUNCT
ijtc-362	21	66	r.	r.	PROPN
ijtc-362	21	67	,	,	PUNCT
ijtc-362	21	68	susanto	susanto	PROPN
ijtc-362	21	69	.	.	PROPN
ijtc-362	21	70	,	,	PUNCT
ijtc-362	22	1	i	i	PRON
ijtc-362	22	2	,	,	PUNCT
ijtc-362	22	3	supriyono	supriyono	PROPN
ijtc-362	22	4	.	.	PUNCT
ijtc-362	22	5	,	,	PUNCT
ijtc-362	22	6	rahman	rahman	PROPN
ijtc-362	22	7	,	,	PUNCT
ijtc-362	22	8	d.a	d.a	PROPN
ijtc-362	22	9	.	.	PROPN
ijtc-362	22	10	287	287	NUM
ijtc-362	22	11	|	|	ADV
ijtc-362	22	12	ilomata	ilomata	PROPN
ijtc-362	22	13	international	international	ADJ
ijtc-362	22	14	journal	journal	NOUN
ijtc-362	22	15	of	of	ADP
ijtc-362	22	16	tax	tax	PROPN
ijtc-362	22	17	&	&	CCONJ
ijtc-362	22	18	accounting	accounting	PROPN
ijtc-362	22	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-362	22	20	maintaining	maintain	VERB
ijtc-362	22	21	the	the	DET
ijtc-362	22	22	stability	stability	NOUN
ijtc-362	22	23	of	of	ADP
ijtc-362	22	24	the	the	DET
ijtc-362	22	25	government	government	NOUN
ijtc-362	22	26	's	's	PART
ijtc-362	22	27	financial	financial	ADJ
ijtc-362	22	28	condition	condition	NOUN
ijtc-362	22	29	.	.	PUNCT
ijtc-362	23	1	(	(	PUNCT
ijtc-362	23	2	fuentes	fuentes	PROPN
ijtc-362	23	3	&	&	CCONJ
ijtc-362	23	4	borreguero	borreguero	PROPN
ijtc-362	23	5	,	,	PUNCT
ijtc-362	23	6	2018	2018	NUM
ijtc-362	23	7	;	;	PUNCT
ijtc-362	23	8	shinkle	shinkle	AUX
ijtc-362	23	9	et	et	PROPN
ijtc-362	23	10	al	al	PROPN
ijtc-362	23	11	.	.	PROPN
ijtc-362	23	12	,	,	PUNCT
ijtc-362	23	13	2021	2021	NUM
ijtc-362	23	14	)	)	PUNCT
ijtc-362	23	15	problems	problem	NOUN
ijtc-362	23	16	that	that	PRON
ijtc-362	23	17	always	always	ADV
ijtc-362	23	18	arise	arise	VERB
ijtc-362	23	19	in	in	ADP
ijtc-362	23	20	the	the	DET
ijtc-362	23	21	process	process	NOUN
ijtc-362	23	22	of	of	ADP
ijtc-362	23	23	government	government	NOUN
ijtc-362	23	24	accounting	accounting	NOUN
ijtc-362	23	25	reform	reform	NOUN
ijtc-362	23	26	usually	usually	ADV
ijtc-362	23	27	involve	involve	VERB
ijtc-362	23	28	the	the	DET
ijtc-362	23	29	concept	concept	NOUN
ijtc-362	23	30	of	of	ADP
ijtc-362	23	31	reporting	reporting	NOUN
ijtc-362	23	32	transactions	transaction	NOUN
ijtc-362	23	33	,	,	PUNCT
ijtc-362	23	34	such	such	ADJ
ijtc-362	23	35	as	as	ADP
ijtc-362	23	36	the	the	DET
ijtc-362	23	37	cost	cost	NOUN
ijtc-362	23	38	of	of	ADP
ijtc-362	23	39	asset	asset	NOUN
ijtc-362	23	40	acquisition	acquisition	NOUN
ijtc-362	23	41	and	and	CCONJ
ijtc-362	23	42	the	the	DET
ijtc-362	23	43	measurement	measurement	NOUN
ijtc-362	23	44	of	of	ADP
ijtc-362	23	45	value	value	NOUN
ijtc-362	23	46	currently	currently	ADV
ijtc-362	23	47	in	in	ADP
ijtc-362	23	48	effect	effect	NOUN
ijtc-362	23	49	.	.	PUNCT
ijtc-362	24	1	accounting	accounting	NOUN
ijtc-362	24	2	reform	reform	NOUN
ijtc-362	24	3	has	have	VERB
ijtc-362	24	4	two	two	NUM
ijtc-362	24	5	approaches	approach	NOUN
ijtc-362	24	6	,	,	PUNCT
ijtc-362	24	7	namely	namely	ADV
ijtc-362	24	8	traditional	traditional	ADJ
ijtc-362	24	9	,	,	PUNCT
ijtc-362	24	10	which	which	PRON
ijtc-362	24	11	is	be	AUX
ijtc-362	24	12	quite	quite	ADV
ijtc-362	24	13	reliable	reliable	ADJ
ijtc-362	24	14	,	,	PUNCT
ijtc-362	24	15	but	but	CCONJ
ijtc-362	24	16	less	less	ADV
ijtc-362	24	17	relevant	relevant	ADJ
ijtc-362	24	18	in	in	ADP
ijtc-362	24	19	dealing	deal	VERB
ijtc-362	24	20	with	with	ADP
ijtc-362	24	21	state	state	NOUN
ijtc-362	24	22	financial	financial	ADJ
ijtc-362	24	23	problems	problem	NOUN
ijtc-362	24	24	.	.	PUNCT
ijtc-362	25	1	while	while	SCONJ
ijtc-362	25	2	the	the	DET
ijtc-362	25	3	modern	modern	ADJ
ijtc-362	25	4	approach	approach	NOUN
ijtc-362	25	5	emphasizes	emphasize	VERB
ijtc-362	25	6	the	the	DET
ijtc-362	25	7	relevance	relevance	NOUN
ijtc-362	25	8	factor	factor	NOUN
ijtc-362	25	9	to	to	ADP
ijtc-362	25	10	current	current	ADJ
ijtc-362	25	11	conditions	condition	NOUN
ijtc-362	25	12	but	but	CCONJ
ijtc-362	25	13	is	be	AUX
ijtc-362	25	14	less	less	ADV
ijtc-362	25	15	reliable	reliable	ADJ
ijtc-362	25	16	because	because	SCONJ
ijtc-362	25	17	it	it	PRON
ijtc-362	25	18	tends	tend	VERB
ijtc-362	25	19	to	to	PART
ijtc-362	25	20	be	be	AUX
ijtc-362	25	21	subjective	subjective	ADJ
ijtc-362	25	22	.	.	PUNCT
ijtc-362	26	1	the	the	DET
ijtc-362	26	2	international	international	ADJ
ijtc-362	26	3	accounting	accounting	NOUN
ijtc-362	26	4	standards	standard	NOUN
ijtc-362	26	5	board	board	NOUN
ijtc-362	26	6	seeks	seek	VERB
ijtc-362	26	7	to	to	PART
ijtc-362	26	8	formulate	formulate	VERB
ijtc-362	26	9	the	the	DET
ijtc-362	26	10	implementation	implementation	NOUN
ijtc-362	26	11	of	of	ADP
ijtc-362	26	12	government	government	NOUN
ijtc-362	26	13	accounting	accounting	NOUN
ijtc-362	26	14	reforms	reform	NOUN
ijtc-362	26	15	so	so	SCONJ
ijtc-362	26	16	as	as	SCONJ
ijtc-362	26	17	to	to	PART
ijtc-362	26	18	strike	strike	VERB
ijtc-362	26	19	a	a	DET
ijtc-362	26	20	balance	balance	NOUN
ijtc-362	26	21	between	between	ADP
ijtc-362	26	22	relevance	relevance	NOUN
ijtc-362	26	23	and	and	CCONJ
ijtc-362	26	24	reliability	reliability	NOUN
ijtc-362	26	25	.	.	PUNCT
ijtc-362	27	1	(	(	PUNCT
ijtc-362	27	2	padovani	padovani	PROPN
ijtc-362	27	3	&	&	CCONJ
ijtc-362	27	4	iacuzzi	iacuzzi	NOUN
ijtc-362	27	5	,	,	PUNCT
ijtc-362	27	6	2021	2021	NUM
ijtc-362	27	7	;	;	PUNCT
ijtc-362	27	8	shinkle	shinkle	VERB
ijtc-362	27	9	et	et	PROPN
ijtc-362	27	10	al	al	PROPN
ijtc-362	27	11	.	.	PROPN
ijtc-362	27	12	,	,	PUNCT
ijtc-362	27	13	2021	2021	NUM
ijtc-362	27	14	)	)	PUNCT
ijtc-362	27	15	indonesia	indonesia	PROPN
ijtc-362	27	16	's	's	PART
ijtc-362	27	17	monetary	monetary	ADJ
ijtc-362	27	18	emergency	emergency	NOUN
ijtc-362	27	19	in	in	ADP
ijtc-362	27	20	1997	1997	NUM
ijtc-362	27	21	,	,	PUNCT
ijtc-362	27	22	trailed	trail	VERB
ijtc-362	27	23	by	by	ADP
ijtc-362	27	24	the	the	DET
ijtc-362	27	25	transformation	transformation	NOUN
ijtc-362	27	26	period	period	NOUN
ijtc-362	27	27	in	in	ADP
ijtc-362	27	28	1998	1998	NUM
ijtc-362	27	29	,	,	PUNCT
ijtc-362	27	30	the	the	DET
ijtc-362	27	31	execution	execution	NOUN
ijtc-362	27	32	of	of	ADP
ijtc-362	27	33	provincial	provincial	ADJ
ijtc-362	27	34	independence	independence	NOUN
ijtc-362	27	35	in	in	ADP
ijtc-362	27	36	1999	1999	NUM
ijtc-362	27	37	was	be	AUX
ijtc-362	27	38	refered	refer	VERB
ijtc-362	27	39	to	to	ADP
ijtc-362	27	40	as	as	ADP
ijtc-362	27	41	the	the	DET
ijtc-362	27	42	trigger	trigger	NOUN
ijtc-362	27	43	for	for	ADP
ijtc-362	27	44	the	the	DET
ijtc-362	27	45	public	public	ADJ
ijtc-362	27	46	authority	authority	NOUN
ijtc-362	27	47	's	's	PART
ijtc-362	27	48	monetary	monetary	ADJ
ijtc-362	27	49	and	and	CCONJ
ijtc-362	27	50	oversee	oversee	VERB
ijtc-362	27	51	ment	ment	NOUN
ijtc-362	27	52	's	's	PART
ijtc-362	27	53	bookkeeping	bookkeeping	NOUN
ijtc-362	27	54	changes	change	NOUN
ijtc-362	27	55	.	.	PUNCT
ijtc-362	28	1	government	government	NOUN
ijtc-362	28	2	bookkeeping	bookkeeping	NOUN
ijtc-362	28	3	change	change	NOUN
ijtc-362	28	4	in	in	ADP
ijtc-362	28	5	indonesia	indonesia	PROPN
ijtc-362	28	6	is	be	AUX
ijtc-362	28	7	brought	bring	VERB
ijtc-362	28	8	about	about	ADP
ijtc-362	28	9	by	by	ADP
ijtc-362	28	10	outside	outside	ADJ
ijtc-362	28	11	and	and	CCONJ
ijtc-362	28	12	inner	inner	ADJ
ijtc-362	28	13	impacts	impact	NOUN
ijtc-362	28	14	.	.	PUNCT
ijtc-362	29	1	outer	outer	ADJ
ijtc-362	29	2	components	component	NOUN
ijtc-362	29	3	are	be	AUX
ijtc-362	29	4	brought	bring	VERB
ijtc-362	29	5	about	about	ADP
ijtc-362	29	6	by	by	ADP
ijtc-362	29	7	the	the	DET
ijtc-362	29	8	solid	solid	ADJ
ijtc-362	29	9	impact	impact	NOUN
ijtc-362	29	10	of	of	ADP
ijtc-362	29	11	globalization	globalization	NOUN
ijtc-362	29	12	.	.	PUNCT
ijtc-362	30	1	government	government	NOUN
ijtc-362	30	2	bookkeeping	bookkeeping	NOUN
ijtc-362	30	3	change	change	NOUN
ijtc-362	30	4	in	in	ADP
ijtc-362	30	5	the	the	DET
ijtc-362	30	6	worldwide	worldwide	ADJ
ijtc-362	30	7	world	world	NOUN
ijtc-362	30	8	happens	happen	VERB
ijtc-362	30	9	in	in	ADP
ijtc-362	30	10	numerous	numerous	ADJ
ijtc-362	30	11	nations	nation	NOUN
ijtc-362	30	12	.	.	PUNCT
ijtc-362	31	1	at	at	ADP
ijtc-362	31	2	first	first	ADV
ijtc-362	31	3	the	the	DET
ijtc-362	31	4	public	public	ADJ
ijtc-362	31	5	authority	authority	NOUN
ijtc-362	31	6	bookkeeping	bookkeeping	NOUN
ijtc-362	31	7	books	book	NOUN
ijtc-362	31	8	clung	cling	VERB
ijtc-362	31	9	to	to	ADP
ijtc-362	31	10	the	the	DET
ijtc-362	31	11	money	money	NOUN
ijtc-362	31	12	bookkeeping	bookkeeping	NOUN
ijtc-362	31	13	premise	premise	NOUN
ijtc-362	31	14	with	with	ADP
ijtc-362	31	15	single	single	ADJ
ijtc-362	31	16	section	section	NOUN
ijtc-362	31	17	records	record	NOUN
ijtc-362	31	18	.	.	PUNCT
ijtc-362	32	1	government	government	NOUN
ijtc-362	32	2	bookkeeping	bookkeeping	NOUN
ijtc-362	32	3	change	change	NOUN
ijtc-362	32	4	to	to	ADP
ijtc-362	32	5	current	current	ADJ
ijtc-362	32	6	bookkeeping	bookkeeping	NOUN
ijtc-362	32	7	changes	change	NOUN
ijtc-362	32	8	from	from	ADP
ijtc-362	32	9	cash	cash	NOUN
ijtc-362	32	10	premise	premise	NOUN
ijtc-362	32	11	become	become	VERB
ijtc-362	32	12	gathering	gather	VERB
ijtc-362	32	13	premise	premise	NOUN
ijtc-362	32	14	by	by	ADP
ijtc-362	32	15	recording	record	VERB
ijtc-362	32	16	twofold	twofold	NOUN
ijtc-362	32	17	passage	passage	NOUN
ijtc-362	32	18	.	.	PUNCT
ijtc-362	33	1	here	here	ADV
ijtc-362	33	2	are	be	AUX
ijtc-362	33	3	a	a	DET
ijtc-362	33	4	few	few	ADJ
ijtc-362	33	5	nations	nation	NOUN
ijtc-362	33	6	that	that	SCONJ
ijtc-362	33	7	utilization	utilization	NOUN
ijtc-362	33	8	gathering	gathering	NOUN
ijtc-362	33	9	bookkeeping	bookkeeping	NOUN
ijtc-362	33	10	.	.	PUNCT
ijtc-362	34	1	(	(	PUNCT
ijtc-362	34	2	blöndal	blöndal	NOUN
ijtc-362	34	3	et	et	PROPN
ijtc-362	34	4	al	al	PROPN
ijtc-362	34	5	.	.	PROPN
ijtc-362	34	6	,	,	PUNCT
ijtc-362	34	7	2009	2009	NUM
ijtc-362	34	8	)	)	PUNCT
ijtc-362	34	9	.	.	PUNCT
ijtc-362	35	1	acrrual	acrrual	ADJ
ijtc-362	35	2	accounting	accounting	PROPN
ijtc-362	35	3	for	for	ADP
ijtc-362	35	4	individual	individual	ADJ
ijtc-362	35	5	agencies	agency	NOUN
ijtc-362	35	6	&	&	CCONJ
ijtc-362	35	7	departements	departement	NOUN
ijtc-362	35	8	consolidated	consolidate	VERB
ijtc-362	35	9	whole	whole	ADJ
ijtc-362	35	10	of	of	ADP
ijtc-362	35	11	governmental	governmental	ADJ
ijtc-362	35	12	accrual	accrual	ADJ
ijtc-362	35	13	accounting	accounting	NOUN
ijtc-362	35	14	accrual	accrual	ADJ
ijtc-362	35	15	budgeting	budget	VERB
ijtc-362	35	16	australia	australia	PROPN
ijtc-362	35	17	since	since	SCONJ
ijtc-362	35	18	1995	1995	NUM
ijtc-362	35	19	since	since	SCONJ
ijtc-362	35	20	1997	1997	NUM
ijtc-362	35	21	from	from	ADP
ijtc-362	35	22	fiscal	fiscal	ADJ
ijtc-362	35	23	year	year	NOUN
ijtc-362	35	24	1999	1999	NUM
ijtc-362	35	25	-	-	SYM
ijtc-362	35	26	2000	2000	NUM
ijtc-362	35	27	canada	canada	PROPN
ijtc-362	35	28	fr	fr	INTJ
ijtc-362	35	29	fiscal	fiscal	ADJ
ijtc-362	35	30	year	year	NOUN
ijtc-362	35	31	2001	2001	NUM
ijtc-362	35	32	-	-	SYM
ijtc-362	35	33	2002	2002	NUM
ijtc-362	35	34	fr	fr	ADJ
ijtc-362	35	35	fiscal	fiscal	ADJ
ijtc-362	35	36	year	year	NOUN
ijtc-362	35	37	2001	2001	NUM
ijtc-362	35	38	-	-	SYM
ijtc-362	35	39	2002	2002	NUM
ijtc-362	35	40	no	no	DET
ijtc-362	35	41	finland	finland	NOUN
ijtc-362	35	42	since	since	SCONJ
ijtc-362	35	43	1998	1998	NUM
ijtc-362	35	44	since	since	SCONJ
ijtc-362	35	45	1998	1998	NUM
ijtc-362	35	46	no	no	DET
ijtc-362	35	47	germany	germany	PROPN
ijtc-362	35	48	permitted	permit	VERB
ijtc-362	35	49	since	since	SCONJ
ijtc-362	35	50	1998	1998	NUM
ijtc-362	35	51	no	no	DET
ijtc-362	35	52	no	no	DET
ijtc-362	35	53	iceland	iceland	NOUN
ijtc-362	35	54	since	since	SCONJ
ijtc-362	35	55	1992	1992	NUM
ijtc-362	35	56	since	since	SCONJ
ijtc-362	35	57	1992	1992	NUM
ijtc-362	35	58	since	since	SCONJ
ijtc-362	35	59	1998	1998	NUM
ijtc-362	35	60	ireland	ireland	PROPN
ijtc-362	35	61	pilot	pilot	NOUN
ijtc-362	35	62	launched	launch	VERB
ijtc-362	35	63	in	in	ADP
ijtc-362	35	64	1995	1995	NUM
ijtc-362	35	65	no	no	PRON
ijtc-362	35	66	no	no	DET
ijtc-362	35	67	netherlands	netherlands	PROPN
ijtc-362	35	68	pilot	pilot	PROPN
ijtc-362	35	69	launched	launch	VERB
ijtc-362	35	70	in	in	ADP
ijtc-362	35	71	1994	1994	NUM
ijtc-362	35	72	no	no	PRON
ijtc-362	35	73	no	no	DET
ijtc-362	35	74	new	new	PROPN
ijtc-362	35	75	zealand	zealand	PROPN
ijtc-362	35	76	since	since	SCONJ
ijtc-362	35	77	fiscal	fiscal	ADJ
ijtc-362	35	78	year	year	NOUN
ijtc-362	35	79	1991	1991	NUM
ijtc-362	35	80	-	-	SYM
ijtc-362	35	81	1992	1992	NUM
ijtc-362	35	82	since	since	SCONJ
ijtc-362	35	83	fiscal	fiscal	ADJ
ijtc-362	35	84	year	year	NOUN
ijtc-362	35	85	1991	1991	NUM
ijtc-362	35	86	-	-	SYM
ijtc-362	35	87	1992	1992	NUM
ijtc-362	35	88	since	since	SCONJ
ijtc-362	35	89	fiscal	fiscal	ADJ
ijtc-362	35	90	year	year	NOUN
ijtc-362	35	91	1994	1994	NUM
ijtc-362	35	92	-	-	SYM
ijtc-362	35	93	1995	1995	NUM
ijtc-362	35	94	sweden	sweden	NOUN
ijtc-362	35	95	since	since	SCONJ
ijtc-362	35	96	1994	1994	NUM
ijtc-362	35	97	since	since	SCONJ
ijtc-362	35	98	1994	1994	NUM
ijtc-362	35	99	no	no	DET
ijtc-362	35	100	united	united	ADJ
ijtc-362	35	101	kingdom	kingdom	NOUN
ijtc-362	35	102	launched	launch	VERB
ijtc-362	35	103	in	in	ADP
ijtc-362	35	104	1993;all	1993;all	NUM
ijtc-362	35	105	by	by	ADP
ijtc-362	35	106	fiscal	fiscal	ADJ
ijtc-362	35	107	year	year	NOUN
ijtc-362	35	108	1999	1999	NUM
ijtc-362	35	109	2000	2000	NUM
ijtc-362	35	110	planned	plan	VERB
ijtc-362	35	111	fr	fr	ADJ
ijtc-362	35	112	fiscal	fiscal	ADJ
ijtc-362	35	113	year	year	NOUN
ijtc-362	35	114	2001	2001	NUM
ijtc-362	35	115	-	-	SYM
ijtc-362	35	116	2002	2002	NUM
ijtc-362	35	117	united	united	PROPN
ijtc-362	35	118	states	states	PROPN
ijtc-362	35	119	since	since	SCONJ
ijtc-362	35	120	fiscal	fiscal	ADJ
ijtc-362	35	121	year	year	NOUN
ijtc-362	35	122	1997	1997	NUM
ijtc-362	35	123	-	-	SYM
ijtc-362	35	124	1998	1998	NUM
ijtc-362	35	125	since	since	SCONJ
ijtc-362	35	126	fiscal	fiscal	ADJ
ijtc-362	35	127	year	year	NOUN
ijtc-362	35	128	1997	1997	NUM
ijtc-362	35	129	-	-	SYM
ijtc-362	35	130	1998	1998	NUM
ijtc-362	35	131	no	no	DET
ijtc-362	35	132	source	source	NOUN
ijtc-362	35	133	:	:	PUNCT
ijtc-362	35	134	(	(	PUNCT
ijtc-362	35	135	moretti	moretti	NOUN
ijtc-362	35	136	,	,	PUNCT
ijtc-362	35	137	2021	2021	NUM
ijtc-362	35	138	)	)	PUNCT
ijtc-362	35	139	gaining	gain	VERB
ijtc-362	35	140	from	from	ADP
ijtc-362	35	141	the	the	DET
ijtc-362	35	142	new	new	PROPN
ijtc-362	35	143	zealand	zealand	PROPN
ijtc-362	35	144	government	government	NOUN
ijtc-362	35	145	,	,	PUNCT
ijtc-362	35	146	the	the	DET
ijtc-362	35	147	accomplishment	accomplishment	NOUN
ijtc-362	35	148	of	of	ADP
ijtc-362	35	149	the	the	DET
ijtc-362	35	150	public	public	ADJ
ijtc-362	35	151	authority	authority	NOUN
ijtc-362	35	152	's	's	PART
ijtc-362	35	153	bookkeeping	bookkeeping	NOUN
ijtc-362	35	154	change	change	NOUN
ijtc-362	35	155	brought	bring	VERB
ijtc-362	35	156	about	about	ADP
ijtc-362	35	157	an	an	DET
ijtc-362	35	158	improvement	improvement	NOUN
ijtc-362	35	159	in	in	ADP
ijtc-362	35	160	the	the	DET
ijtc-362	35	161	nation	nation	NOUN
ijtc-362	35	162	's	's	PART
ijtc-362	35	163	economy	economy	NOUN
ijtc-362	35	164	,	,	PUNCT
ijtc-362	35	165	in	in	ADP
ijtc-362	35	166	this	this	DET
ijtc-362	35	167	manner	manner	NOUN
ijtc-362	35	168	expanding	expand	VERB
ijtc-362	35	169	the	the	DET
ijtc-362	35	170	government	government	NOUN
ijtc-362	35	171	assistance	assistance	NOUN
ijtc-362	35	172	and	and	CCONJ
ijtc-362	35	173	personal	personal	ADJ
ijtc-362	35	174	satisfaction	satisfaction	NOUN
ijtc-362	35	175	of	of	ADP
ijtc-362	35	176	its	its	PRON
ijtc-362	35	177	kin	kin	NOUN
ijtc-362	35	178	.	.	PUNCT
ijtc-362	36	1	the	the	DET
ijtc-362	36	2	idea	idea	NOUN
ijtc-362	36	3	of	of	ADP
ijtc-362	36	4	the	the	DET
ijtc-362	36	5	changes	change	NOUN
ijtc-362	36	6	in	in	ADP
ijtc-362	36	7	a	a	DET
ijtc-362	36	8	portion	portion	NOUN
ijtc-362	36	9	of	of	ADP
ijtc-362	36	10	these	these	DET
ijtc-362	36	11	nations	nation	NOUN
ijtc-362	36	12	expresses	express	VERB
ijtc-362	36	13	that	that	SCONJ
ijtc-362	36	14	the	the	DET
ijtc-362	36	15	objective	objective	NOUN
ijtc-362	36	16	of	of	ADP
ijtc-362	36	17	government	government	NOUN
ijtc-362	36	18	bookkeeping	bookkeeping	NOUN
ijtc-362	36	19	change	change	NOUN
ijtc-362	36	20	is	be	AUX
ijtc-362	36	21	the	the	DET
ijtc-362	36	22	acknowledgment	acknowledgment	NOUN
ijtc-362	36	23	of	of	ADP
ijtc-362	36	24	responsibility	responsibility	NOUN
ijtc-362	36	25	.	.	PUNCT
ijtc-362	37	1	interest	interest	NOUN
ijtc-362	37	2	,	,	PUNCT
ijtc-362	37	3	straightforwardness	straightforwardness	NOUN
ijtc-362	37	4	and	and	CCONJ
ijtc-362	37	5	responsibility	responsibility	NOUN
ijtc-362	37	6	will	will	AUX
ijtc-362	37	7	improve	improve	VERB
ijtc-362	37	8	whenever	whenever	SCONJ
ijtc-362	37	9	upheld	uphold	VERB
ijtc-362	37	10	by	by	ADP
ijtc-362	37	11	a	a	DET
ijtc-362	37	12	bookkeeping	bookkeeping	NOUN
ijtc-362	37	13	framework	framework	NOUN
ijtc-362	37	14	that	that	PRON
ijtc-362	37	15	produces	produce	VERB
ijtc-362	37	16	ideal	ideal	ADJ
ijtc-362	37	17	and	and	CCONJ
ijtc-362	37	18	non	non	ADJ
ijtc-362	37	19	-	-	ADJ
ijtc-362	37	20	misdirecting	misdirecting	ADJ
ijtc-362	37	21	data	datum	NOUN
ijtc-362	37	22	.	.	PUNCT
ijtc-362	38	1	then	then	ADV
ijtc-362	38	2	again	again	ADV
ijtc-362	38	3	,	,	PUNCT
ijtc-362	38	4	an	an	DET
ijtc-362	38	5	obsolete	obsolete	ADJ
ijtc-362	38	6	,	,	PUNCT
ijtc-362	38	7	uninformative	uninformative	ADJ
ijtc-362	38	8	,	,	PUNCT
ijtc-362	38	9	off	off	ADP
ijtc-362	38	10	base	base	NOUN
ijtc-362	38	11	and	and	CCONJ
ijtc-362	38	12	deluding	delude	VERB
ijtc-362	38	13	bookkeeping	bookkeeping	NOUN
ijtc-362	38	14	framework	framework	NOUN
ijtc-362	38	15	will	will	AUX
ijtc-362	38	16	obliterate	obliterate	VERB
ijtc-362	38	17	the	the	DET
ijtc-362	38	18	establishments	establishment	NOUN
ijtc-362	38	19	of	of	ADP
ijtc-362	38	20	public	public	ADJ
ijtc-362	38	21	support	support	NOUN
ijtc-362	38	22	,	,	PUNCT
ijtc-362	38	23	straightforwardness	straightforwardness	NOUN
ijtc-362	38	24	and	and	CCONJ
ijtc-362	38	25	responsibility	responsibility	NOUN
ijtc-362	38	26	.	.	PUNCT
ijtc-362	39	1	(	(	PUNCT
ijtc-362	39	2	barrett	barrett	PROPN
ijtc-362	39	3	,	,	PUNCT
ijtc-362	39	4	2004	2004	NUM
ijtc-362	39	5	;	;	PUNCT
ijtc-362	39	6	cairns	cairns	PROPN
ijtc-362	39	7	et	et	PROPN
ijtc-362	39	8	al	al	PROPN
ijtc-362	39	9	.	.	PROPN
ijtc-362	39	10	,	,	PUNCT
ijtc-362	39	11	2011	2011	NUM
ijtc-362	39	12	)	)	PUNCT
ijtc-362	39	13	at	at	ADP
ijtc-362	39	14	present	present	ADJ
ijtc-362	39	15	the	the	DET
ijtc-362	39	16	state	state	NOUN
ijtc-362	39	17	of	of	ADP
ijtc-362	39	18	public	public	ADJ
ijtc-362	39	19	area	area	NOUN
ijtc-362	39	20	organization	organization	NOUN
ijtc-362	39	21	in	in	ADP
ijtc-362	39	22	indonesia	indonesia	PROPN
ijtc-362	39	23	actually	actually	ADV
ijtc-362	39	24	should	should	AUX
ijtc-362	39	25	be	be	AUX
ijtc-362	39	26	improved	improve	VERB
ijtc-362	39	27	,	,	PUNCT
ijtc-362	39	28	this	this	PRON
ijtc-362	39	29	is	be	AUX
ijtc-362	39	30	reflected	reflect	VERB
ijtc-362	39	31	in	in	ADP
ijtc-362	39	32	the	the	DET
ijtc-362	39	33	bad	bad	ADJ
ijtc-362	39	34	quality	quality	NOUN
ijtc-362	39	35	of	of	ADP
ijtc-362	39	36	public	public	ADJ
ijtc-362	39	37	administrations	administration	NOUN
ijtc-362	39	38	and	and	CCONJ
ijtc-362	39	39	widespread	widespread	ADJ
ijtc-362	39	40	acts	act	NOUN
ijtc-362	39	41	of	of	ADP
ijtc-362	39	42	defilement	defilement	NOUN
ijtc-362	39	43	,	,	PUNCT
ijtc-362	39	44	agreement	agreement	NOUN
ijtc-362	39	45	and	and	CCONJ
ijtc-362	39	46	nepotism	nepotism	NOUN
ijtc-362	39	47	identified	identify	VERB
ijtc-362	39	48	with	with	ADP
ijtc-362	39	49	public	public	ADJ
ijtc-362	39	50	administrations	administration	NOUN
ijtc-362	39	51	.	.	PUNCT
ijtc-362	40	1	the	the	DET
ijtc-362	40	2	marvel	marvel	NOUN
ijtc-362	40	3	that	that	PRON
ijtc-362	40	4	has	have	AUX
ijtc-362	40	5	turned	turn	VERB
ijtc-362	40	6	into	into	ADP
ijtc-362	40	7	the	the	DET
ijtc-362	40	8	principle	principle	ADJ
ijtc-362	40	9	focal	focal	ADJ
ijtc-362	40	10	point	point	NOUN
ijtc-362	40	11	of	of	ADP
ijtc-362	40	12	public	public	ADJ
ijtc-362	40	13	area	area	NOUN
ijtc-362	40	14	associations	association	NOUN
ijtc-362	40	15	in	in	ADP
ijtc-362	40	16	indonesia	indonesia	PROPN
ijtc-362	40	17	today	today	NOUN
ijtc-362	40	18	is	be	AUX
ijtc-362	40	19	the	the	DET
ijtc-362	40	20	fortifying	fortifying	NOUN
ijtc-362	40	21	of	of	ADP
ijtc-362	40	22	requests	request	NOUN
ijtc-362	40	23	for	for	ADP
ijtc-362	40	24	responsibility	responsibility	NOUN
ijtc-362	40	25	and	and	CCONJ
ijtc-362	40	26	straightforwardness	straightforwardness	NOUN
ijtc-362	40	27	on	on	ADP
ijtc-362	40	28	open	open	ADJ
ijtc-362	40	29	foundations	foundation	NOUN
ijtc-362	40	30	both	both	CCONJ
ijtc-362	40	31	at	at	ADP
ijtc-362	40	32	the	the	DET
ijtc-362	40	33	middle	middle	NOUN
ijtc-362	40	34	and	and	CCONJ
ijtc-362	40	35	in	in	ADP
ijtc-362	40	36	the	the	DET
ijtc-362	40	37	districts	district	NOUN
ijtc-362	40	38	.	.	PUNCT
ijtc-362	41	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-362	41	2	challenges	challenge	NOUN
ijtc-362	41	3	of	of	ADP
ijtc-362	41	4	policy	policy	NOUN
ijtc-362	41	5	reform	reform	NOUN
ijtc-362	41	6	on	on	ADP
ijtc-362	41	7	government	government	NOUN
ijtc-362	41	8	accounting	accounting	NOUN
ijtc-362	41	9	in	in	ADP
ijtc-362	41	10	indonesia	indonesia	PROPN
ijtc-362	41	11	:	:	PUNCT
ijtc-362	41	12	response	response	NOUN
ijtc-362	41	13	to	to	ADP
ijtc-362	41	14	changing	change	VERB
ijtc-362	41	15	global	global	ADJ
ijtc-362	41	16	dynamics	dynamic	NOUN
ijtc-362	41	17	aidi	aidi	PROPN
ijtc-362	41	18	,	,	PUNCT
ijtc-362	41	19	a.	a.	NOUN
ijtc-362	41	20	,	,	PUNCT
ijtc-362	41	21	agoestyowati	agoestyowati	PROPN
ijtc-362	41	22	,	,	PUNCT
ijtc-362	41	23	r.	r.	PROPN
ijtc-362	41	24	,	,	PUNCT
ijtc-362	41	25	susanto	susanto	PROPN
ijtc-362	41	26	.	.	PROPN
ijtc-362	41	27	,	,	PUNCT
ijtc-362	42	1	i	i	PRON
ijtc-362	42	2	,	,	PUNCT
ijtc-362	42	3	supriyono	supriyono	PROPN
ijtc-362	42	4	.	.	PUNCT
ijtc-362	42	5	,	,	PUNCT
ijtc-362	42	6	rahman	rahman	PROPN
ijtc-362	42	7	,	,	PUNCT
ijtc-362	42	8	d.a	d.a	PROPN
ijtc-362	42	9	.	.	PROPN
ijtc-362	42	10	288	288	NUM
ijtc-362	42	11	|	|	ADV
ijtc-362	42	12	ilomata	ilomata	PROPN
ijtc-362	42	13	international	international	ADJ
ijtc-362	42	14	journal	journal	NOUN
ijtc-362	42	15	of	of	ADP
ijtc-362	42	16	tax	tax	PROPN
ijtc-362	42	17	&	&	CCONJ
ijtc-362	42	18	accounting	accounting	NOUN
ijtc-362	42	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-362	42	20	with	with	ADP
ijtc-362	42	21	regards	regard	NOUN
ijtc-362	42	22	to	to	ADP
ijtc-362	42	23	government	government	NOUN
ijtc-362	42	24	associations	association	NOUN
ijtc-362	42	25	,	,	PUNCT
ijtc-362	42	26	public	public	ADJ
ijtc-362	42	27	responsibility	responsibility	NOUN
ijtc-362	42	28	can	can	AUX
ijtc-362	42	29	be	be	AUX
ijtc-362	42	30	said	say	VERB
ijtc-362	42	31	as	as	ADP
ijtc-362	42	32	a	a	DET
ijtc-362	42	33	type	type	NOUN
ijtc-362	42	34	of	of	ADP
ijtc-362	42	35	giving	give	VERB
ijtc-362	42	36	data	datum	NOUN
ijtc-362	42	37	on	on	ADP
ijtc-362	42	38	government	government	NOUN
ijtc-362	42	39	monetary	monetary	ADJ
ijtc-362	42	40	exercises	exercise	NOUN
ijtc-362	42	41	and	and	CCONJ
ijtc-362	42	42	execution	execution	NOUN
ijtc-362	42	43	to	to	ADP
ijtc-362	42	44	parties	party	NOUN
ijtc-362	42	45	with	with	ADP
ijtc-362	42	46	an	an	DET
ijtc-362	42	47	interest	interest	NOUN
ijtc-362	42	48	in	in	ADP
ijtc-362	42	49	the	the	DET
ijtc-362	42	50	data	datum	NOUN
ijtc-362	42	51	.	.	PUNCT
ijtc-362	43	1	(	(	PUNCT
ijtc-362	43	2	lewis	lewis	PROPN
ijtc-362	43	3	et	et	PROPN
ijtc-362	43	4	al	al	PROPN
ijtc-362	43	5	.	.	PROPN
ijtc-362	43	6	,	,	PUNCT
ijtc-362	43	7	2020	2020	NUM
ijtc-362	43	8	)	)	PUNCT
ijtc-362	43	9	with	with	ADP
ijtc-362	43	10	respect	respect	NOUN
ijtc-362	43	11	to	to	ADP
ijtc-362	43	12	requests	request	NOUN
ijtc-362	43	13	for	for	ADP
ijtc-362	43	14	responsibility	responsibility	NOUN
ijtc-362	43	15	and	and	CCONJ
ijtc-362	43	16	straightforwardness	straightforwardness	NOUN
ijtc-362	43	17	of	of	ADP
ijtc-362	43	18	the	the	DET
ijtc-362	43	19	public	public	ADJ
ijtc-362	43	20	area	area	NOUN
ijtc-362	43	21	,	,	PUNCT
ijtc-362	43	22	article	article	NOUN
ijtc-362	43	23	30	30	NUM
ijtc-362	43	24	of	of	ADP
ijtc-362	43	25	law	law	NOUN
ijtc-362	43	26	no	no	INTJ
ijtc-362	43	27	.	.	PUNCT
ijtc-362	43	28	17/2003	17/2003	NUM
ijtc-362	43	29	demonstrates	demonstrate	VERB
ijtc-362	43	30	that	that	SCONJ
ijtc-362	43	31	the	the	DET
ijtc-362	43	32	public	public	ADJ
ijtc-362	43	33	authority	authority	NOUN
ijtc-362	43	34	,	,	PUNCT
ijtc-362	43	35	particularly	particularly	ADV
ijtc-362	43	36	neighborhood	neighborhood	NOUN
ijtc-362	43	37	governments	government	NOUN
ijtc-362	43	38	,	,	PUNCT
ijtc-362	43	39	is	be	AUX
ijtc-362	43	40	needed	need	VERB
ijtc-362	43	41	to	to	PART
ijtc-362	43	42	submit	submit	VERB
ijtc-362	43	43	monetary	monetary	ADJ
ijtc-362	43	44	reports	report	NOUN
ijtc-362	43	45	as	as	ADP
ijtc-362	43	46	a	a	DET
ijtc-362	43	47	type	type	NOUN
ijtc-362	43	48	of	of	ADP
ijtc-362	43	49	responsibility	responsibility	NOUN
ijtc-362	43	50	for	for	ADP
ijtc-362	43	51	the	the	DET
ijtc-362	43	52	execution	execution	NOUN
ijtc-362	43	53	of	of	ADP
ijtc-362	43	54	the	the	DET
ijtc-362	43	55	provincial	provincial	ADJ
ijtc-362	43	56	income	income	NOUN
ijtc-362	43	57	and	and	CCONJ
ijtc-362	43	58	consumption	consumption	NOUN
ijtc-362	43	59	spending	spending	NOUN
ijtc-362	43	60	plan	plan	NOUN
ijtc-362	43	61	(	(	PUNCT
ijtc-362	43	62	apbd	apbd	NOUN
ijtc-362	43	63	)	)	PUNCT
ijtc-362	43	64	to	to	ADP
ijtc-362	43	65	the	the	DET
ijtc-362	43	66	territorial	territorial	ADJ
ijtc-362	43	67	individuals	individual	NOUN
ijtc-362	43	68	'	'	PART
ijtc-362	43	69	delegate	delegate	PROPN
ijtc-362	43	70	committee	committee	NOUN
ijtc-362	43	71	(	(	PUNCT
ijtc-362	43	72	dprd	dprd	NOUN
ijtc-362	43	73	)	)	PUNCT
ijtc-362	43	74	.	.	PUNCT
ijtc-362	44	1	as	as	ADP
ijtc-362	44	2	per	per	ADP
ijtc-362	44	3	the	the	DET
ijtc-362	44	4	guideline	guideline	NOUN
ijtc-362	44	5	of	of	ADP
ijtc-362	44	6	home	home	NOUN
ijtc-362	44	7	undertaking	undertaking	NOUN
ijtc-362	44	8	pastor	pastor	NOUN
ijtc-362	44	9	(	(	PUNCT
ijtc-362	44	10	permendagri	permendagri	NOUN
ijtc-362	44	11	)	)	PUNCT
ijtc-362	44	12	no.13/2006	no.13/2006	PROPN
ijtc-362	44	13	,	,	PUNCT
ijtc-362	44	14	the	the	DET
ijtc-362	44	15	fiscal	fiscal	ADJ
ijtc-362	44	16	summaries	summary	NOUN
ijtc-362	44	17	alluded	allude	VERB
ijtc-362	44	18	to	to	AUX
ijtc-362	44	19	essentially	essentially	ADV
ijtc-362	44	20	incorporate	incorporate	VERB
ijtc-362	44	21	spending	spending	NOUN
ijtc-362	44	22	acknowledgment	acknowledgment	NOUN
ijtc-362	44	23	reports	report	NOUN
ijtc-362	44	24	,	,	PUNCT
ijtc-362	44	25	monetary	monetary	ADJ
ijtc-362	44	26	records	record	NOUN
ijtc-362	44	27	,	,	PUNCT
ijtc-362	44	28	income	income	NOUN
ijtc-362	44	29	proclamations	proclamation	NOUN
ijtc-362	44	30	and	and	CCONJ
ijtc-362	44	31	notes	note	NOUN
ijtc-362	44	32	to	to	ADP
ijtc-362	44	33	fiscal	fiscal	ADJ
ijtc-362	44	34	reports	report	NOUN
ijtc-362	44	35	.	.	PUNCT
ijtc-362	45	1	(	(	PUNCT
ijtc-362	45	2	darise	darise	ADV
ijtc-362	45	3	,	,	PUNCT
ijtc-362	45	4	2008	2008	NUM
ijtc-362	45	5	)	)	PUNCT
ijtc-362	45	6	the	the	DET
ijtc-362	45	7	indonesian	indonesian	ADJ
ijtc-362	45	8	government	government	NOUN
ijtc-362	45	9	bookkeeping	bookkeeping	NOUN
ijtc-362	45	10	change	change	NOUN
ijtc-362	45	11	has	have	AUX
ijtc-362	45	12	opened	open	VERB
ijtc-362	45	13	up	up	ADP
ijtc-362	45	14	promising	promise	VERB
ijtc-362	45	15	circumstances	circumstance	NOUN
ijtc-362	45	16	for	for	ADP
ijtc-362	45	17	the	the	DET
ijtc-362	45	18	production	production	NOUN
ijtc-362	45	19	of	of	ADP
ijtc-362	45	20	good	good	ADJ
ijtc-362	45	21	government	government	NOUN
ijtc-362	45	22	administration	administration	NOUN
ijtc-362	45	23	which	which	PRON
ijtc-362	45	24	has	have	VERB
ijtc-362	45	25	the	the	DET
ijtc-362	45	26	test	test	NOUN
ijtc-362	45	27	of	of	ADP
ijtc-362	45	28	decreasing	decrease	VERB
ijtc-362	45	29	the	the	DET
ijtc-362	45	30	degree	degree	NOUN
ijtc-362	45	31	of	of	ADP
ijtc-362	45	32	debasement	debasement	NOUN
ijtc-362	45	33	,	,	PUNCT
ijtc-362	45	34	it	it	PRON
ijtc-362	45	35	very	very	ADV
ijtc-362	45	36	well	well	ADV
ijtc-362	45	37	may	may	AUX
ijtc-362	45	38	be	be	AUX
ijtc-362	45	39	framed	frame	VERB
ijtc-362	45	40	by	by	ADP
ijtc-362	45	41	making	make	VERB
ijtc-362	45	42	a	a	DET
ijtc-362	45	43	more	more	ADV
ijtc-362	45	44	adjusted	adjusted	ADJ
ijtc-362	45	45	government	government	NOUN
ijtc-362	45	46	framework	framework	NOUN
ijtc-362	45	47	between	between	ADP
ijtc-362	45	48	the	the	DET
ijtc-362	45	49	chief	chief	ADJ
ijtc-362	45	50	,	,	PUNCT
ijtc-362	45	51	legal	legal	ADJ
ijtc-362	45	52	executive	executive	NOUN
ijtc-362	45	53	,	,	PUNCT
ijtc-362	45	54	and	and	CCONJ
ijtc-362	45	55	assembly	assembly	NOUN
ijtc-362	45	56	.	.	PUNCT
ijtc-362	46	1	in	in	ADP
ijtc-362	46	2	the	the	DET
ijtc-362	46	3	public	public	ADJ
ijtc-362	46	4	authority	authority	NOUN
ijtc-362	46	5	bookkeeping	bookkeeping	NOUN
ijtc-362	46	6	framework	framework	NOUN
ijtc-362	46	7	there	there	PRON
ijtc-362	46	8	are	be	VERB
ijtc-362	46	9	three	three	NUM
ijtc-362	46	10	parts	part	NOUN
ijtc-362	46	11	,	,	PUNCT
ijtc-362	46	12	specifically	specifically	ADV
ijtc-362	46	13	transparency	transparency	NOUN
ijtc-362	46	14	,	,	PUNCT
ijtc-362	46	15	cooperation	cooperation	NOUN
ijtc-362	46	16	and	and	CCONJ
ijtc-362	46	17	responsibility	responsibility	NOUN
ijtc-362	46	18	.	.	PUNCT
ijtc-362	47	1	receptiveness	receptiveness	NOUN
ijtc-362	47	2	or	or	CCONJ
ijtc-362	47	3	straightforwardness	straightforwardness	NOUN
ijtc-362	47	4	is	be	AUX
ijtc-362	47	5	based	base	VERB
ijtc-362	47	6	on	on	ADP
ijtc-362	47	7	the	the	DET
ijtc-362	47	8	opportunity	opportunity	NOUN
ijtc-362	47	9	to	to	PART
ijtc-362	47	10	acquire	acquire	VERB
ijtc-362	47	11	data	datum	NOUN
ijtc-362	47	12	,	,	PUNCT
ijtc-362	47	13	interest	interest	NOUN
ijtc-362	47	14	or	or	CCONJ
ijtc-362	47	15	cooperation	cooperation	NOUN
ijtc-362	47	16	is	be	AUX
ijtc-362	47	17	worked	work	VERB
ijtc-362	47	18	from	from	ADP
ijtc-362	47	19	the	the	DET
ijtc-362	47	20	local	local	ADJ
ijtc-362	47	21	area	area	NOUN
ijtc-362	47	22	partaking	partake	VERB
ijtc-362	47	23	in	in	ADP
ijtc-362	47	24	dynamic	dynamic	ADJ
ijtc-362	47	25	either	either	CCONJ
ijtc-362	47	26	through	through	ADP
ijtc-362	47	27	the	the	DET
ijtc-362	47	28	place	place	NOUN
ijtc-362	47	29	of	of	ADP
ijtc-362	47	30	agents	agent	NOUN
ijtc-362	47	31	of	of	ADP
ijtc-362	47	32	the	the	DET
ijtc-362	47	33	republic	republic	NOUN
ijtc-362	47	34	of	of	ADP
ijtc-362	47	35	indonesia	indonesia	PROPN
ijtc-362	47	36	(	(	PUNCT
ijtc-362	47	37	dpr	dpr	PROPN
ijtc-362	47	38	ri	ri	PROPN
ijtc-362	47	39	)	)	PUNCT
ijtc-362	47	40	,	,	PUNCT
ijtc-362	47	41	and	and	CCONJ
ijtc-362	47	42	responsibility	responsibility	NOUN
ijtc-362	47	43	is	be	AUX
ijtc-362	47	44	responsibility	responsibility	NOUN
ijtc-362	47	45	to	to	ADP
ijtc-362	47	46	the	the	DET
ijtc-362	47	47	local	local	ADJ
ijtc-362	47	48	area	area	NOUN
ijtc-362	47	49	for	for	ADP
ijtc-362	47	50	any	any	DET
ijtc-362	47	51	exercises	exercise	NOUN
ijtc-362	47	52	completed	complete	VERB
ijtc-362	47	53	by	by	ADP
ijtc-362	47	54	the	the	DET
ijtc-362	47	55	public	public	ADJ
ijtc-362	47	56	authority	authority	NOUN
ijtc-362	47	57	.	.	PUNCT
ijtc-362	48	1	in	in	ADP
ijtc-362	48	2	light	light	NOUN
ijtc-362	48	3	of	of	ADP
ijtc-362	48	4	the	the	DET
ijtc-362	48	5	above	above	ADJ
ijtc-362	48	6	foundation	foundation	NOUN
ijtc-362	48	7	,	,	PUNCT
ijtc-362	48	8	a	a	DET
ijtc-362	48	9	huge	huge	ADJ
ijtc-362	48	10	issue	issue	NOUN
ijtc-362	48	11	in	in	ADP
ijtc-362	48	12	the	the	DET
ijtc-362	48	13	test	test	NOUN
ijtc-362	48	14	of	of	ADP
ijtc-362	48	15	government	government	NOUN
ijtc-362	48	16	bookkeeping	bookkeeping	NOUN
ijtc-362	48	17	strategy	strategy	NOUN
ijtc-362	48	18	change	change	NOUN
ijtc-362	48	19	is	be	AUX
ijtc-362	48	20	the	the	DET
ijtc-362	48	21	way	way	NOUN
ijtc-362	48	22	the	the	DET
ijtc-362	48	23	utilization	utilization	NOUN
ijtc-362	48	24	of	of	ADP
ijtc-362	48	25	government	government	NOUN
ijtc-362	48	26	bookkeeping	bookkeeping	NOUN
ijtc-362	48	27	frameworks	framework	NOUN
ijtc-362	48	28	and	and	CCONJ
ijtc-362	48	29	strategies	strategy	NOUN
ijtc-362	48	30	can	can	AUX
ijtc-362	48	31	make	make	VERB
ijtc-362	48	32	great	great	ADJ
ijtc-362	48	33	administration	administration	NOUN
ijtc-362	48	34	.	.	PUNCT
ijtc-362	49	1	method	method	VERB
ijtc-362	49	2	the	the	DET
ijtc-362	49	3	composing	compose	VERB
ijtc-362	49	4	technique	technique	NOUN
ijtc-362	49	5	utilized	utilize	VERB
ijtc-362	49	6	is	be	AUX
ijtc-362	49	7	a	a	DET
ijtc-362	49	8	writing	writing	NOUN
ijtc-362	49	9	study	study	NOUN
ijtc-362	49	10	with	with	ADP
ijtc-362	49	11	a	a	DET
ijtc-362	49	12	subjective	subjective	ADJ
ijtc-362	49	13	methodology	methodology	NOUN
ijtc-362	49	14	.	.	PUNCT
ijtc-362	50	1	the	the	DET
ijtc-362	50	2	writing	writing	NOUN
ijtc-362	50	3	concentrate	concentrate	NOUN
ijtc-362	50	4	on	on	ADP
ijtc-362	50	5	strategy	strategy	NOUN
ijtc-362	50	6	with	with	ADP
ijtc-362	50	7	a	a	DET
ijtc-362	50	8	subjective	subjective	ADJ
ijtc-362	50	9	methodology	methodology	NOUN
ijtc-362	50	10	is	be	AUX
ijtc-362	50	11	an	an	DET
ijtc-362	50	12	approach	approach	NOUN
ijtc-362	50	13	to	to	PART
ijtc-362	50	14	take	take	VERB
ijtc-362	50	15	care	care	NOUN
ijtc-362	50	16	of	of	ADP
ijtc-362	50	17	issues	issue	NOUN
ijtc-362	50	18	by	by	ADP
ijtc-362	50	19	following	follow	VERB
ijtc-362	50	20	the	the	DET
ijtc-362	50	21	wellsprings	wellspring	NOUN
ijtc-362	50	22	of	of	ADP
ijtc-362	50	23	works	work	NOUN
ijtc-362	50	24	that	that	PRON
ijtc-362	50	25	have	have	AUX
ijtc-362	50	26	been	be	AUX
ijtc-362	50	27	recently	recently	ADV
ijtc-362	50	28	composed	compose	VERB
ijtc-362	50	29	.	.	PUNCT
ijtc-362	51	1	as	as	ADP
ijtc-362	51	2	such	such	ADJ
ijtc-362	51	3	,	,	PUNCT
ijtc-362	51	4	the	the	DET
ijtc-362	51	5	term	term	NOUN
ijtc-362	51	6	writing	write	VERB
ijtc-362	51	7	study	study	NOUN
ijtc-362	51	8	is	be	AUX
ijtc-362	51	9	additionally	additionally	ADV
ijtc-362	51	10	intimately	intimately	ADV
ijtc-362	51	11	acquainted	acquaint	VERB
ijtc-362	51	12	with	with	ADP
ijtc-362	51	13	the	the	DET
ijtc-362	51	14	term	term	NOUN
ijtc-362	51	15	writing	write	VERB
ijtc-362	51	16	study	study	NOUN
ijtc-362	51	17	.	.	PUNCT
ijtc-362	52	1	the	the	DET
ijtc-362	52	2	investigated	investigate	VERB
ijtc-362	52	3	sources	source	NOUN
ijtc-362	52	4	that	that	PRON
ijtc-362	52	5	are	be	AUX
ijtc-362	52	6	normal	normal	ADJ
ijtc-362	52	7	and	and	CCONJ
ijtc-362	52	8	appropriate	appropriate	ADJ
ijtc-362	52	9	for	for	ADP
ijtc-362	52	10	use	use	NOUN
ijtc-362	52	11	are	be	AUX
ijtc-362	52	12	books	book	NOUN
ijtc-362	52	13	by	by	ADP
ijtc-362	52	14	scholastic	scholastic	ADJ
ijtc-362	52	15	writers	writer	NOUN
ijtc-362	52	16	,	,	PUNCT
ijtc-362	52	17	authorize	authorize	VERB
ijtc-362	52	18	logical	logical	ADJ
ijtc-362	52	19	diaries	diary	NOUN
ijtc-362	52	20	,	,	PUNCT
ijtc-362	52	21	and	and	CCONJ
ijtc-362	52	22	understudy	understudy	ADJ
ijtc-362	52	23	research	research	NOUN
ijtc-362	52	24	brings	bring	VERB
ijtc-362	52	25	about	about	ADP
ijtc-362	52	26	different	different	ADJ
ijtc-362	52	27	structures	structure	NOUN
ijtc-362	52	28	like	like	ADP
ijtc-362	52	29	papers	paper	NOUN
ijtc-362	52	30	,	,	PUNCT
ijtc-362	52	31	theories	theory	NOUN
ijtc-362	52	32	,	,	PUNCT
ijtc-362	52	33	papers	paper	NOUN
ijtc-362	52	34	,	,	PUNCT
ijtc-362	52	35	practicum	practicum	NOUN
ijtc-362	52	36	reports	report	NOUN
ijtc-362	52	37	,	,	PUNCT
ijtc-362	52	38	etc	etc	X
ijtc-362	52	39	.	.	X
ijtc-362	52	40	the	the	DET
ijtc-362	52	41	meaning	meaning	NOUN
ijtc-362	52	42	of	of	ADP
ijtc-362	52	43	subjective	subjective	ADJ
ijtc-362	52	44	exploration	exploration	NOUN
ijtc-362	52	45	can	can	AUX
ijtc-362	52	46	be	be	AUX
ijtc-362	52	47	found	find	VERB
ijtc-362	52	48	in	in	ADP
ijtc-362	52	49	numerous	numerous	ADJ
ijtc-362	52	50	sorts	sort	NOUN
ijtc-362	52	51	of	of	ADP
ijtc-362	52	52	writing	writing	NOUN
ijtc-362	52	53	.	.	PUNCT
ijtc-362	53	1	subjective	subjective	ADJ
ijtc-362	53	2	strategies	strategy	NOUN
ijtc-362	53	3	put	put	VERB
ijtc-362	53	4	more	more	ADJ
ijtc-362	53	5	accentuation	accentuation	NOUN
ijtc-362	53	6	on	on	ADP
ijtc-362	53	7	noticing	notice	VERB
ijtc-362	53	8	wonders	wonder	NOUN
ijtc-362	53	9	and	and	CCONJ
ijtc-362	53	10	inspecting	inspect	VERB
ijtc-362	53	11	the	the	DET
ijtc-362	53	12	substance	substance	NOUN
ijtc-362	53	13	of	of	ADP
ijtc-362	53	14	the	the	DET
ijtc-362	53	15	importance	importance	NOUN
ijtc-362	53	16	of	of	ADP
ijtc-362	53	17	these	these	DET
ijtc-362	53	18	marvels	marvel	NOUN
ijtc-362	53	19	.	.	PUNCT
ijtc-362	54	1	the	the	DET
ijtc-362	54	2	wellspring	wellspring	NOUN
ijtc-362	54	3	of	of	ADP
ijtc-362	54	4	the	the	DET
ijtc-362	54	5	information	information	NOUN
ijtc-362	54	6	was	be	AUX
ijtc-362	54	7	gotten	get	VERB
ijtc-362	54	8	through	through	ADP
ijtc-362	54	9	looking	look	VERB
ijtc-362	54	10	through	through	ADP
ijtc-362	54	11	articles	article	NOUN
ijtc-362	54	12	identified	identify	VERB
ijtc-362	54	13	with	with	ADP
ijtc-362	54	14	bookkeeping	bookkeeping	NOUN
ijtc-362	54	15	approaches	approach	NOUN
ijtc-362	54	16	did	do	AUX
ijtc-362	54	17	by	by	ADP
ijtc-362	54	18	the	the	DET
ijtc-362	54	19	indonesian	indonesian	ADJ
ijtc-362	54	20	government	government	NOUN
ijtc-362	54	21	.	.	PUNCT
ijtc-362	55	1	the	the	DET
ijtc-362	55	2	justification	justification	NOUN
ijtc-362	55	3	for	for	ADP
ijtc-362	55	4	picking	pick	VERB
ijtc-362	55	5	the	the	DET
ijtc-362	55	6	writing	writing	NOUN
ijtc-362	55	7	audit	audit	NOUN
ijtc-362	55	8	strategy	strategy	NOUN
ijtc-362	55	9	is	be	AUX
ijtc-362	55	10	to	to	PART
ijtc-362	55	11	get	get	VERB
ijtc-362	55	12	a	a	DET
ijtc-362	55	13	hypothetical	hypothetical	ADJ
ijtc-362	55	14	premise	premise	NOUN
ijtc-362	55	15	that	that	PRON
ijtc-362	55	16	can	can	AUX
ijtc-362	55	17	uphold	uphold	VERB
ijtc-362	55	18	taking	take	VERB
ijtc-362	55	19	care	care	NOUN
ijtc-362	55	20	of	of	ADP
ijtc-362	55	21	the	the	DET
ijtc-362	55	22	issue	issue	NOUN
ijtc-362	55	23	being	be	AUX
ijtc-362	55	24	composed	compose	VERB
ijtc-362	55	25	.	.	PUNCT
ijtc-362	56	1	the	the	DET
ijtc-362	56	2	hypothesis	hypothesis	NOUN
ijtc-362	56	3	acquired	acquire	VERB
ijtc-362	56	4	is	be	AUX
ijtc-362	56	5	the	the	DET
ijtc-362	56	6	initial	initial	ADJ
ijtc-362	56	7	step	step	NOUN
ijtc-362	56	8	so	so	SCONJ
ijtc-362	56	9	the	the	DET
ijtc-362	56	10	writer	writer	NOUN
ijtc-362	56	11	can	can	AUX
ijtc-362	56	12	more	more	ADV
ijtc-362	56	13	readily	readily	ADV
ijtc-362	56	14	comprehend	comprehend	VERB
ijtc-362	56	15	the	the	DET
ijtc-362	56	16	issue	issue	NOUN
ijtc-362	56	17	that	that	PRON
ijtc-362	56	18	is	be	AUX
ijtc-362	56	19	being	be	AUX
ijtc-362	56	20	composed	compose	VERB
ijtc-362	56	21	accurately	accurately	ADV
ijtc-362	56	22	as	as	ADP
ijtc-362	56	23	per	per	ADP
ijtc-362	56	24	the	the	DET
ijtc-362	56	25	logical	logical	ADJ
ijtc-362	56	26	structure	structure	NOUN
ijtc-362	56	27	of	of	ADP
ijtc-362	56	28	reasoning	reasoning	NOUN
ijtc-362	56	29	.	.	PUNCT
ijtc-362	57	1	gasb	gasb	PROPN
ijtc-362	57	2	(	(	PUNCT
ijtc-362	57	3	legislative	legislative	ADJ
ijtc-362	57	4	bookkeeping	bookkeeping	NOUN
ijtc-362	57	5	standard	standard	PROPN
ijtc-362	57	6	board	board	PROPN
ijtc-362	57	7	)	)	PUNCT
ijtc-362	57	8	articulation	articulation	NOUN
ijtc-362	57	9	20	20	NUM
ijtc-362	57	10	,	,	PUNCT
ijtc-362	57	11	as	as	SCONJ
ijtc-362	57	12	corrected	correct	VERB
ijtc-362	57	13	by	by	ADP
ijtc-362	57	14	proclamation	proclamation	NOUN
ijtc-362	57	15	34	34	NUM
ijtc-362	57	16	,	,	PUNCT
ijtc-362	57	17	permits	permit	VERB
ijtc-362	57	18	an	an	DET
ijtc-362	57	19	administration	administration	NOUN
ijtc-362	57	20	the	the	DET
ijtc-362	57	21	alternative	alternative	NOUN
ijtc-362	57	22	of	of	ADP
ijtc-362	57	23	applying	apply	VERB
ijtc-362	57	24	fasb	fasb	NOUN
ijtc-362	57	25	(	(	PUNCT
ijtc-362	57	26	monetary	monetary	ADJ
ijtc-362	57	27	bookkeeping	bookkeeping	NOUN
ijtc-362	57	28	standard	standard	PROPN
ijtc-362	57	29	board	board	NOUN
ijtc-362	57	30	)	)	PUNCT
ijtc-362	57	31	explanations	explanation	NOUN
ijtc-362	57	32	and	and	CCONJ
ijtc-362	57	33	understandings	understanding	NOUN
ijtc-362	57	34	.	.	PUNCT
ijtc-362	58	1	the	the	DET
ijtc-362	58	2	information	information	NOUN
ijtc-362	58	3	investigation	investigation	NOUN
ijtc-362	58	4	procedure	procedure	NOUN
ijtc-362	58	5	was	be	AUX
ijtc-362	58	6	done	do	VERB
ijtc-362	58	7	by	by	ADP
ijtc-362	58	8	locating	locate	VERB
ijtc-362	58	9	from	from	ADP
ijtc-362	58	10	different	different	ADJ
ijtc-362	58	11	writing	writing	NOUN
ijtc-362	58	12	sources	source	NOUN
ijtc-362	58	13	.	.	PUNCT
ijtc-362	59	1	triangulation	triangulation	NOUN
ijtc-362	59	2	is	be	AUX
ijtc-362	59	3	a	a	DET
ijtc-362	59	4	work	work	NOUN
ijtc-362	59	5	to	to	PART
ijtc-362	59	6	check	check	VERB
ijtc-362	59	7	the	the	DET
ijtc-362	59	8	reality	reality	NOUN
ijtc-362	59	9	of	of	ADP
ijtc-362	59	10	information	information	NOUN
ijtc-362	59	11	or	or	CCONJ
ijtc-362	59	12	data	datum	NOUN
ijtc-362	59	13	acquired	acquire	VERB
ijtc-362	59	14	by	by	ADP
ijtc-362	59	15	specialists	specialist	NOUN
ijtc-362	59	16	according	accord	VERB
ijtc-362	59	17	to	to	ADP
ijtc-362	59	18	different	different	ADJ
ijtc-362	59	19	alternate	alternate	ADJ
ijtc-362	59	20	points	point	NOUN
ijtc-362	59	21	of	of	ADP
ijtc-362	59	22	view	view	NOUN
ijtc-362	59	23	by	by	ADP
ijtc-362	59	24	diminishing	diminish	VERB
ijtc-362	59	25	however	however	ADV
ijtc-362	59	26	much	much	ADV
ijtc-362	59	27	as	as	SCONJ
ijtc-362	59	28	could	could	AUX
ijtc-362	59	29	be	be	AUX
ijtc-362	59	30	expected	expect	VERB
ijtc-362	59	31	the	the	DET
ijtc-362	59	32	predisposition	predisposition	NOUN
ijtc-362	59	33	that	that	PRON
ijtc-362	59	34	happens	happen	VERB
ijtc-362	59	35	during	during	ADP
ijtc-362	59	36	information	information	NOUN
ijtc-362	59	37	assortment	assortment	NOUN
ijtc-362	59	38	and	and	CCONJ
ijtc-362	59	39	examination	examination	NOUN
ijtc-362	59	40	.	.	PUNCT
ijtc-362	60	1	triangulation	triangulation	NOUN
ijtc-362	60	2	is	be	AUX
ijtc-362	60	3	basically	basically	ADV
ijtc-362	60	4	a	a	DET
ijtc-362	60	5	multi	multi	ADJ
ijtc-362	60	6	-	-	ADJ
ijtc-362	60	7	strategy	strategy	ADJ
ijtc-362	60	8	approach	approach	NOUN
ijtc-362	60	9	that	that	PRON
ijtc-362	60	10	the	the	DET
ijtc-362	60	11	creator	creator	NOUN
ijtc-362	60	12	utilizes	utilize	VERB
ijtc-362	60	13	when	when	SCONJ
ijtc-362	60	14	gathering	gather	VERB
ijtc-362	60	15	and	and	CCONJ
ijtc-362	60	16	breaking	break	VERB
ijtc-362	60	17	down	down	ADP
ijtc-362	60	18	information	information	NOUN
ijtc-362	60	19	.	.	PUNCT
ijtc-362	61	1	the	the	DET
ijtc-362	61	2	fundamental	fundamental	ADJ
ijtc-362	61	3	thought	thought	NOUN
ijtc-362	61	4	is	be	AUX
ijtc-362	61	5	that	that	SCONJ
ijtc-362	61	6	the	the	DET
ijtc-362	61	7	wonder	wonder	NOUN
ijtc-362	61	8	under	under	ADP
ijtc-362	61	9	study	study	NOUN
ijtc-362	61	10	can	can	AUX
ijtc-362	61	11	be	be	AUX
ijtc-362	61	12	surely	surely	ADV
ijtc-362	61	13	known	know	VERB
ijtc-362	61	14	so	so	SCONJ
ijtc-362	61	15	an	an	DET
ijtc-362	61	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-362	61	17	challenges	challenge	NOUN
ijtc-362	61	18	of	of	ADP
ijtc-362	61	19	policy	policy	NOUN
ijtc-362	61	20	reform	reform	NOUN
ijtc-362	61	21	on	on	ADP
ijtc-362	61	22	government	government	NOUN
ijtc-362	61	23	accounting	accounting	NOUN
ijtc-362	61	24	in	in	ADP
ijtc-362	61	25	indonesia	indonesia	PROPN
ijtc-362	61	26	:	:	PUNCT
ijtc-362	61	27	response	response	NOUN
ijtc-362	61	28	to	to	ADP
ijtc-362	61	29	changing	change	VERB
ijtc-362	61	30	global	global	ADJ
ijtc-362	61	31	dynamics	dynamic	NOUN
ijtc-362	61	32	aidi	aidi	PROPN
ijtc-362	61	33	,	,	PUNCT
ijtc-362	61	34	a.	a.	NOUN
ijtc-362	61	35	,	,	PUNCT
ijtc-362	61	36	agoestyowati	agoestyowati	PROPN
ijtc-362	61	37	,	,	PUNCT
ijtc-362	61	38	r.	r.	PROPN
ijtc-362	61	39	,	,	PUNCT
ijtc-362	61	40	susanto	susanto	PROPN
ijtc-362	61	41	.	.	PROPN
ijtc-362	61	42	,	,	PUNCT
ijtc-362	61	43	i	i	PRON
ijtc-362	61	44	,	,	PUNCT
ijtc-362	61	45	supriyono	supriyono	PROPN
ijtc-362	61	46	.	.	PUNCT
ijtc-362	61	47	,	,	PUNCT
ijtc-362	61	48	rahman	rahman	PROPN
ijtc-362	61	49	,	,	PUNCT
ijtc-362	61	50	d.a	d.a	PROPN
ijtc-362	61	51	.	.	PROPN
ijtc-362	61	52	289	289	NUM
ijtc-362	62	1	|	|	ADV
ijtc-362	62	2	ilomata	ilomata	PROPN
ijtc-362	62	3	international	international	ADJ
ijtc-362	62	4	journal	journal	NOUN
ijtc-362	62	5	of	of	ADP
ijtc-362	62	6	tax	tax	PROPN
ijtc-362	62	7	&	&	CCONJ
ijtc-362	62	8	accounting	accounting	PROPN
ijtc-362	62	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-362	62	10	undeniable	undeniable	ADJ
ijtc-362	62	11	degree	degree	NOUN
ijtc-362	62	12	of	of	ADP
ijtc-362	62	13	truth	truth	NOUN
ijtc-362	62	14	can	can	AUX
ijtc-362	62	15	be	be	AUX
ijtc-362	62	16	acquired	acquire	VERB
ijtc-362	62	17	when	when	SCONJ
ijtc-362	62	18	drawn	draw	VERB
ijtc-362	62	19	nearer	near	ADV
ijtc-362	62	20	according	accord	VERB
ijtc-362	62	21	to	to	ADP
ijtc-362	62	22	different	different	ADJ
ijtc-362	62	23	perspectives	perspective	NOUN
ijtc-362	62	24	.	.	PUNCT
ijtc-362	63	1	capturing	capture	VERB
ijtc-362	63	2	a	a	DET
ijtc-362	63	3	solitary	solitary	ADJ
ijtc-362	63	4	wonder	wonder	NOUN
ijtc-362	63	5	according	accord	VERB
ijtc-362	63	6	to	to	ADP
ijtc-362	63	7	various	various	ADJ
ijtc-362	63	8	perspectives	perspective	NOUN
ijtc-362	63	9	will	will	AUX
ijtc-362	63	10	permit	permit	VERB
ijtc-362	63	11	a	a	DET
ijtc-362	63	12	solid	solid	ADJ
ijtc-362	63	13	level	level	NOUN
ijtc-362	63	14	of	of	ADP
ijtc-362	63	15	truth	truth	NOUN
ijtc-362	63	16	to	to	PART
ijtc-362	63	17	be	be	AUX
ijtc-362	63	18	gotten.(mardiasmo	gotten.(mardiasmo	NOUN
ijtc-362	63	19	,	,	PUNCT
ijtc-362	63	20	2018	2018	NUM
ijtc-362	63	21	)	)	PUNCT
ijtc-362	63	22	result	result	NOUN
ijtc-362	63	23	and	and	CCONJ
ijtc-362	63	24	discussion	discussion	NOUN
ijtc-362	63	25	different	different	ADJ
ijtc-362	63	26	legitimate	legitimate	ADJ
ijtc-362	63	27	items	item	NOUN
ijtc-362	63	28	have	have	AUX
ijtc-362	63	29	arisen	arise	VERB
ijtc-362	63	30	as	as	ADP
ijtc-362	63	31	a	a	DET
ijtc-362	63	32	type	type	NOUN
ijtc-362	63	33	of	of	ADP
ijtc-362	63	34	government	government	NOUN
ijtc-362	63	35	bookkeeping	bookkeeping	NOUN
ijtc-362	63	36	change	change	NOUN
ijtc-362	63	37	,	,	PUNCT
ijtc-362	63	38	one	one	NUM
ijtc-362	63	39	of	of	ADP
ijtc-362	63	40	which	which	PRON
ijtc-362	63	41	is	be	AUX
ijtc-362	63	42	pp	pp	ADP
ijtc-362	63	43	24	24	NUM
ijtc-362	63	44	of	of	ADP
ijtc-362	63	45	2005	2005	NUM
ijtc-362	63	46	concerning	concern	VERB
ijtc-362	63	47	government	government	NOUN
ijtc-362	63	48	bookkeeping	bookkeeping	NOUN
ijtc-362	63	49	norms	norm	NOUN
ijtc-362	63	50	.	.	PUNCT
ijtc-362	64	1	the	the	DET
ijtc-362	64	2	accomplishment	accomplishment	NOUN
ijtc-362	64	3	of	of	ADP
ijtc-362	64	4	government	government	NOUN
ijtc-362	64	5	bookkeeping	bookkeeping	NOUN
ijtc-362	64	6	changes	change	NOUN
ijtc-362	64	7	to	to	PART
ijtc-362	64	8	create	create	VERB
ijtc-362	64	9	responsible	responsible	ADJ
ijtc-362	64	10	government	government	NOUN
ijtc-362	64	11	monetary	monetary	ADJ
ijtc-362	64	12	revealing	reveal	VERB
ijtc-362	64	13	will	will	AUX
ijtc-362	64	14	give	give	VERB
ijtc-362	64	15	many	many	ADJ
ijtc-362	64	16	advantages	advantage	NOUN
ijtc-362	64	17	,	,	PUNCT
ijtc-362	64	18	particularly	particularly	ADV
ijtc-362	64	19	according	accord	VERB
ijtc-362	64	20	to	to	ADP
ijtc-362	64	21	acknowledging	acknowledge	VERB
ijtc-362	64	22	public	public	ADJ
ijtc-362	64	23	administrations	administration	NOUN
ijtc-362	64	24	and	and	CCONJ
ijtc-362	64	25	destroying	destroy	VERB
ijtc-362	64	26	defilement	defilement	NOUN
ijtc-362	64	27	.	.	PUNCT
ijtc-362	65	1	the	the	DET
ijtc-362	65	2	year	year	NOUN
ijtc-362	65	3	2006	2006	NUM
ijtc-362	65	4	is	be	AUX
ijtc-362	65	5	a	a	DET
ijtc-362	65	6	force	force	NOUN
ijtc-362	65	7	for	for	ADP
ijtc-362	65	8	the	the	DET
ijtc-362	65	9	indonesian	indonesian	ADJ
ijtc-362	65	10	individuals	individual	NOUN
ijtc-362	65	11	on	on	ADP
ijtc-362	65	12	the	the	DET
ijtc-362	65	13	grounds	ground	NOUN
ijtc-362	65	14	that	that	SCONJ
ijtc-362	65	15	the	the	DET
ijtc-362	65	16	public	public	ADJ
ijtc-362	65	17	authority	authority	NOUN
ijtc-362	65	18	's	's	PART
ijtc-362	65	19	fiscal	fiscal	ADJ
ijtc-362	65	20	reports	report	NOUN
ijtc-362	65	21	will	will	AUX
ijtc-362	65	22	be	be	AUX
ijtc-362	65	23	distributed	distribute	VERB
ijtc-362	65	24	dependent	dependent	ADJ
ijtc-362	65	25	on	on	ADP
ijtc-362	65	26	government	government	NOUN
ijtc-362	65	27	bookkeeping	bookkeeping	NOUN
ijtc-362	65	28	norms	norm	NOUN
ijtc-362	65	29	.	.	PUNCT
ijtc-362	66	1	pp	pp	ADP
ijtc-362	66	2	24	24	NUM
ijtc-362	66	3	expresses	express	VERB
ijtc-362	66	4	that	that	SCONJ
ijtc-362	66	5	the	the	DET
ijtc-362	66	6	monetary	monetary	ADJ
ijtc-362	66	7	reports	report	NOUN
ijtc-362	66	8	of	of	ADP
ijtc-362	66	9	the	the	DET
ijtc-362	66	10	focal	focal	ADJ
ijtc-362	66	11	and	and	CCONJ
ijtc-362	66	12	territorial	territorial	ADJ
ijtc-362	66	13	governments	government	NOUN
ijtc-362	66	14	should	should	AUX
ijtc-362	66	15	be	be	AUX
ijtc-362	66	16	arranged	arrange	VERB
ijtc-362	66	17	dependent	dependent	ADJ
ijtc-362	66	18	on	on	ADP
ijtc-362	66	19	government	government	NOUN
ijtc-362	66	20	bookkeeping	bookkeeping	NOUN
ijtc-362	66	21	norms	norm	NOUN
ijtc-362	66	22	.	.	PUNCT
ijtc-362	67	1	(	(	PUNCT
ijtc-362	67	2	herlina	herlina	INTJ
ijtc-362	67	3	,	,	PUNCT
ijtc-362	67	4	2013	2013	NUM
ijtc-362	67	5	)	)	PUNCT
ijtc-362	67	6	government	government	NOUN
ijtc-362	67	7	accounting	accounting	NOUN
ijtc-362	67	8	rules	rule	NOUN
ijtc-362	67	9	(	(	PUNCT
ijtc-362	67	10	sap	sap	PROPN
ijtc-362	67	11	)	)	PUNCT
ijtc-362	67	12	are	be	AUX
ijtc-362	67	13	accounting	account	VERB
ijtc-362	67	14	norms	norm	NOUN
ijtc-362	67	15	applied	apply	VERB
ijtc-362	67	16	in	in	ADP
ijtc-362	67	17	arranging	arrange	VERB
ijtc-362	67	18	and	and	CCONJ
ijtc-362	67	19	presenting	present	VERB
ijtc-362	67	20	government	government	NOUN
ijtc-362	67	21	spending	spending	NOUN
ijtc-362	67	22	outlines	outline	NOUN
ijtc-362	67	23	.	.	PUNCT
ijtc-362	68	1	thusly	thusly	ADV
ijtc-362	68	2	,	,	PUNCT
ijtc-362	68	3	sap	sap	PROPN
ijtc-362	68	4	is	be	AUX
ijtc-362	68	5	an	an	DET
ijtc-362	68	6	essential	essential	ADJ
ijtc-362	68	7	that	that	PRON
ijtc-362	68	8	has	have	VERB
ijtc-362	68	9	legal	legal	ADJ
ijtc-362	68	10	force	force	NOUN
ijtc-362	68	11	with	with	ADP
ijtc-362	68	12	a	a	DET
ijtc-362	68	13	ultimate	ultimate	ADJ
ijtc-362	68	14	objective	objective	NOUN
ijtc-362	68	15	to	to	PART
ijtc-362	68	16	chip	chip	VERB
ijtc-362	68	17	away	away	ADV
ijtc-362	68	18	at	at	ADP
ijtc-362	68	19	the	the	DET
ijtc-362	68	20	idea	idea	NOUN
ijtc-362	68	21	of	of	ADP
ijtc-362	68	22	government	government	NOUN
ijtc-362	68	23	money	money	NOUN
ijtc-362	68	24	related	relate	VERB
ijtc-362	68	25	reports	report	NOUN
ijtc-362	68	26	in	in	ADP
ijtc-362	68	27	indonesia	indonesia	PROPN
ijtc-362	68	28	,	,	PUNCT
ijtc-362	68	29	with	with	ADP
ijtc-362	68	30	chipping	chip	VERB
ijtc-362	68	31	away	away	ADP
ijtc-362	68	32	at	at	ADP
ijtc-362	68	33	the	the	DET
ijtc-362	68	34	idea	idea	NOUN
ijtc-362	68	35	of	of	ADP
ijtc-362	68	36	government	government	NOUN
ijtc-362	68	37	financial	financial	ADJ
ijtc-362	68	38	reports	report	NOUN
ijtc-362	68	39	will	will	AUX
ijtc-362	68	40	additionally	additionally	ADV
ijtc-362	68	41	foster	foster	VERB
ijtc-362	68	42	extraordinary	extraordinary	ADJ
ijtc-362	68	43	organization	organization	NOUN
ijtc-362	68	44	so	so	SCONJ
ijtc-362	68	45	it	it	PRON
ijtc-362	68	46	influences	influence	VERB
ijtc-362	68	47	achieving	achieve	VERB
ijtc-362	68	48	viable	viable	ADJ
ijtc-362	68	49	improvement	improvement	NOUN
ijtc-362	68	50	goals	goal	NOUN
ijtc-362	68	51	.	.	PUNCT
ijtc-362	69	1	extraordinary	extraordinary	ADJ
ijtc-362	69	2	organization	organization	NOUN
ijtc-362	69	3	is	be	AUX
ijtc-362	69	4	described	describe	VERB
ijtc-362	69	5	as	as	ADP
ijtc-362	69	6	a	a	DET
ijtc-362	69	7	sort	sort	NOUN
ijtc-362	69	8	of	of	ADP
ijtc-362	69	9	good	good	ADJ
ijtc-362	69	10	organization	organization	NOUN
ijtc-362	69	11	via	via	ADP
ijtc-362	69	12	completing	complete	VERB
ijtc-362	69	13	trustworthy	trustworthy	ADJ
ijtc-362	69	14	headway	headway	NOUN
ijtc-362	69	15	the	the	DET
ijtc-362	69	16	board	board	NOUN
ijtc-362	69	17	and	and	CCONJ
ijtc-362	69	18	as	as	ADP
ijtc-362	69	19	per	per	ADP
ijtc-362	69	20	capable	capable	ADJ
ijtc-362	69	21	fame	fame	NOUN
ijtc-362	69	22	based	base	VERB
ijtc-362	69	23	principles	principle	NOUN
ijtc-362	69	24	,	,	PUNCT
ijtc-362	69	25	avoiding	avoid	VERB
ijtc-362	69	26	misallocation	misallocation	NOUN
ijtc-362	69	27	of	of	ADP
ijtc-362	69	28	adventure	adventure	NOUN
ijtc-362	69	29	saves	save	NOUN
ijtc-362	69	30	,	,	PUNCT
ijtc-362	69	31	thwarting	thwart	VERB
ijtc-362	69	32	corruption	corruption	NOUN
ijtc-362	69	33	,	,	PUNCT
ijtc-362	69	34	and	and	CCONJ
ijtc-362	69	35	executing	execute	VERB
ijtc-362	69	36	spending	spending	NOUN
ijtc-362	69	37	discipline	discipline	NOUN
ijtc-362	69	38	.	.	PUNCT
ijtc-362	70	1	the	the	DET
ijtc-362	70	2	three	three	NUM
ijtc-362	70	3	essential	essential	ADJ
ijtc-362	70	4	norms	norm	NOUN
ijtc-362	70	5	stowed	stow	VERB
ijtc-362	70	6	away	away	ADV
ijtc-362	70	7	the	the	DET
ijtc-362	70	8	execution	execution	NOUN
ijtc-362	70	9	of	of	ADP
ijtc-362	70	10	good	good	ADJ
ijtc-362	70	11	organization	organization	NOUN
ijtc-362	70	12	are	be	AUX
ijtc-362	70	13	participation	participation	NOUN
ijtc-362	70	14	,	,	PUNCT
ijtc-362	70	15	straightforwardness	straightforwardness	NOUN
ijtc-362	70	16	,	,	PUNCT
ijtc-362	70	17	and	and	CCONJ
ijtc-362	70	18	obligation	obligation	NOUN
ijtc-362	70	19	.	.	PUNCT
ijtc-362	71	1	to	to	PART
ijtc-362	71	2	run	run	VERB
ijtc-362	71	3	well	well	ADV
ijtc-362	71	4	,	,	PUNCT
ijtc-362	71	5	extraordinary	extraordinary	ADJ
ijtc-362	71	6	organization	organization	NOUN
ijtc-362	71	7	is	be	AUX
ijtc-362	71	8	maintained	maintain	VERB
ijtc-362	71	9	by	by	ADP
ijtc-362	71	10	three	three	NUM
ijtc-362	71	11	essential	essential	ADJ
ijtc-362	71	12	segments	segment	NOUN
ijtc-362	71	13	,	,	PUNCT
ijtc-362	71	14	explicitly	explicitly	ADV
ijtc-362	71	15	the	the	DET
ijtc-362	71	16	public	public	ADJ
ijtc-362	71	17	power	power	NOUN
ijtc-362	71	18	,	,	PUNCT
ijtc-362	71	19	the	the	DET
ijtc-362	71	20	private	private	ADJ
ijtc-362	71	21	region	region	NOUN
ijtc-362	71	22	,	,	PUNCT
ijtc-362	71	23	and	and	CCONJ
ijtc-362	71	24	the	the	DET
ijtc-362	71	25	neighborhood	neighborhood	NOUN
ijtc-362	71	26	.	.	PUNCT
ijtc-362	72	1	these	these	DET
ijtc-362	72	2	three	three	NUM
ijtc-362	72	3	sections	section	NOUN
ijtc-362	72	4	have	have	VERB
ijtc-362	72	5	an	an	DET
ijtc-362	72	6	astoundingly	astoundingly	ADV
ijtc-362	72	7	strong	strong	ADJ
ijtc-362	72	8	relationship	relationship	NOUN
ijtc-362	72	9	with	with	ADP
ijtc-362	72	10	one	one	NUM
ijtc-362	72	11	another	another	DET
ijtc-362	72	12	.	.	PUNCT
ijtc-362	73	1	the	the	DET
ijtc-362	73	2	public	public	ADJ
ijtc-362	73	3	power	power	NOUN
ijtc-362	73	4	region	region	NOUN
ijtc-362	73	5	has	have	VERB
ijtc-362	73	6	an	an	DET
ijtc-362	73	7	influence	influence	NOUN
ijtc-362	73	8	as	as	ADP
ijtc-362	73	9	a	a	DET
ijtc-362	73	10	regulator	regulator	NOUN
ijtc-362	73	11	that	that	PRON
ijtc-362	73	12	oversees	oversee	VERB
ijtc-362	73	13	so	so	ADV
ijtc-362	73	14	current	current	ADJ
ijtc-362	73	15	resources	resource	NOUN
ijtc-362	73	16	can	can	AUX
ijtc-362	73	17	be	be	AUX
ijtc-362	73	18	apportioned	apportion	VERB
ijtc-362	73	19	decently	decently	ADV
ijtc-362	73	20	in	in	ADP
ijtc-362	73	21	a	a	DET
ijtc-362	73	22	perfect	perfect	ADJ
ijtc-362	73	23	world	world	NOUN
ijtc-362	73	24	.	.	PUNCT
ijtc-362	74	1	the	the	DET
ijtc-362	74	2	private	private	ADJ
ijtc-362	74	3	region	region	NOUN
ijtc-362	74	4	expects	expect	VERB
ijtc-362	74	5	a	a	DET
ijtc-362	74	6	section	section	NOUN
ijtc-362	74	7	in	in	ADP
ijtc-362	74	8	exploring	explore	VERB
ijtc-362	74	9	and	and	CCONJ
ijtc-362	74	10	offering	offer	VERB
ijtc-362	74	11	added	add	VERB
ijtc-362	74	12	advantage	advantage	NOUN
ijtc-362	74	13	to	to	ADP
ijtc-362	74	14	resources	resource	NOUN
ijtc-362	74	15	so	so	SCONJ
ijtc-362	74	16	they	they	PRON
ijtc-362	74	17	can	can	AUX
ijtc-362	74	18	be	be	AUX
ijtc-362	74	19	consumed	consume	VERB
ijtc-362	74	20	/	/	PUNCT
ijtc-362	74	21	had	have	VERB
ijtc-362	74	22	a	a	DET
ijtc-362	74	23	great	great	ADJ
ijtc-362	74	24	time	time	NOUN
ijtc-362	74	25	by	by	ADP
ijtc-362	74	26	the	the	DET
ijtc-362	74	27	neighborhood	neighborhood	NOUN
ijtc-362	74	28	.	.	PUNCT
ijtc-362	75	1	of	of	ADP
ijtc-362	75	2	course	course	NOUN
ijtc-362	75	3	,	,	PUNCT
ijtc-362	75	4	society	society	NOUN
ijtc-362	75	5	as	as	ADP
ijtc-362	75	6	the	the	DET
ijtc-362	75	7	essential	essential	ADJ
ijtc-362	75	8	client	client	NOUN
ijtc-362	75	9	of	of	ADP
ijtc-362	75	10	public	public	ADJ
ijtc-362	75	11	items	item	NOUN
ijtc-362	75	12	expects	expect	VERB
ijtc-362	75	13	that	that	SCONJ
ijtc-362	75	14	current	current	ADJ
ijtc-362	75	15	resources	resource	NOUN
ijtc-362	75	16	can	can	AUX
ijtc-362	75	17	be	be	AUX
ijtc-362	75	18	gained	gain	VERB
ijtc-362	75	19	successfully	successfully	ADV
ijtc-362	75	20	and	and	CCONJ
ijtc-362	75	21	at	at	ADP
ijtc-362	75	22	moderate	moderate	ADJ
ijtc-362	75	23	expenses	expense	NOUN
ijtc-362	75	24	.	.	PUNCT
ijtc-362	76	1	accounting	accounting	NOUN
ijtc-362	76	2	is	be	AUX
ijtc-362	76	3	immovably	immovably	ADV
ijtc-362	76	4	related	relate	VERB
ijtc-362	76	5	to	to	ADP
ijtc-362	76	6	the	the	DET
ijtc-362	76	7	three	three	NUM
ijtc-362	76	8	crucial	crucial	ADJ
ijtc-362	76	9	norms	norm	NOUN
ijtc-362	76	10	of	of	ADP
ijtc-362	76	11	good	good	ADJ
ijtc-362	76	12	organization	organization	NOUN
ijtc-362	76	13	.	.	PUNCT
ijtc-362	77	1	accounting	accounting	NOUN
ijtc-362	77	2	is	be	AUX
ijtc-362	77	3	essentially	essentially	ADV
ijtc-362	77	4	the	the	DET
ijtc-362	77	5	course	course	NOUN
ijtc-362	77	6	of	of	ADP
ijtc-362	77	7	productively	productively	ADV
ijtc-362	77	8	recording	record	VERB
ijtc-362	77	9	money	money	NOUN
ijtc-362	77	10	related	relate	VERB
ijtc-362	77	11	trades	trade	NOUN
ijtc-362	77	12	that	that	PRON
ijtc-362	77	13	lead	lead	VERB
ijtc-362	77	14	to	to	ADP
ijtc-362	77	15	offering	offer	VERB
ijtc-362	77	16	an	an	DET
ijtc-362	77	17	explanation	explanation	NOUN
ijtc-362	77	18	to	to	PART
ijtc-362	77	19	be	be	AUX
ijtc-362	77	20	utilized	utilize	VERB
ijtc-362	77	21	by	by	ADP
ijtc-362	77	22	accomplice	accomplice	NOUN
ijtc-362	77	23	's	's	PART
ijtc-362	77	24	customers	customer	NOUN
ijtc-362	77	25	for	for	ADP
ijtc-362	77	26	various	various	ADJ
ijtc-362	77	27	necessities	necessity	NOUN
ijtc-362	77	28	.	.	PUNCT
ijtc-362	78	1	venture	venture	NOUN
ijtc-362	78	2	,	,	PUNCT
ijtc-362	78	3	straightforwardness	straightforwardness	NOUN
ijtc-362	78	4	,	,	PUNCT
ijtc-362	78	5	and	and	CCONJ
ijtc-362	78	6	obligation	obligation	NOUN
ijtc-362	78	7	will	will	AUX
ijtc-362	78	8	work	work	VERB
ijtc-362	78	9	on	on	ADP
ijtc-362	78	10	the	the	DET
ijtc-362	78	11	off	off	ADJ
ijtc-362	78	12	chance	chance	NOUN
ijtc-362	78	13	that	that	SCONJ
ijtc-362	78	14	it	it	PRON
ijtc-362	78	15	is	be	AUX
ijtc-362	78	16	maintained	maintain	VERB
ijtc-362	78	17	by	by	ADP
ijtc-362	78	18	an	an	DET
ijtc-362	78	19	accounting	accounting	NOUN
ijtc-362	78	20	system	system	NOUN
ijtc-362	78	21	that	that	PRON
ijtc-362	78	22	produces	produce	VERB
ijtc-362	78	23	information	information	NOUN
ijtc-362	78	24	that	that	PRON
ijtc-362	78	25	is	be	AUX
ijtc-362	78	26	great	great	ADJ
ijtc-362	78	27	and	and	CCONJ
ijtc-362	78	28	not	not	PART
ijtc-362	78	29	misdirecting	misdirect	VERB
ijtc-362	78	30	.	.	PUNCT
ijtc-362	79	1	of	of	ADP
ijtc-362	79	2	course	course	NOUN
ijtc-362	79	3	,	,	PUNCT
ijtc-362	79	4	the	the	DET
ijtc-362	79	5	accounting	accounting	NOUN
ijtc-362	79	6	system	system	NOUN
ijtc-362	79	7	obsolete	obsolete	ADJ
ijtc-362	79	8	,	,	PUNCT
ijtc-362	79	9	uninformative	uninformative	ADJ
ijtc-362	79	10	,	,	PUNCT
ijtc-362	79	11	wrong	wrong	ADJ
ijtc-362	79	12	,	,	PUNCT
ijtc-362	79	13	and	and	CCONJ
ijtc-362	79	14	beguiling	beguiling	ADJ
ijtc-362	79	15	,	,	PUNCT
ijtc-362	79	16	will	will	AUX
ijtc-362	79	17	wreck	wreck	VERB
ijtc-362	79	18	the	the	DET
ijtc-362	79	19	foundations	foundation	NOUN
ijtc-362	79	20	of	of	ADP
ijtc-362	79	21	neighborhood	neighborhood	NOUN
ijtc-362	79	22	,	,	PUNCT
ijtc-362	79	23	straightforwardness	straightforwardness	NOUN
ijtc-362	79	24	,	,	PUNCT
ijtc-362	79	25	and	and	CCONJ
ijtc-362	79	26	obligation	obligation	NOUN
ijtc-362	79	27	government	government	NOUN
ijtc-362	79	28	accounting	accounting	NOUN
ijtc-362	79	29	standards	standard	NOUN
ijtc-362	79	30	(	(	PUNCT
ijtc-362	79	31	sap	sap	PROPN
ijtc-362	79	32	)	)	PUNCT
ijtc-362	79	33	are	be	AUX
ijtc-362	79	34	a	a	DET
ijtc-362	79	35	completely	completely	ADV
ijtc-362	79	36	essential	essential	ADJ
ijtc-362	79	37	that	that	PRON
ijtc-362	79	38	ought	ought	AUX
ijtc-362	79	39	to	to	PART
ijtc-362	79	40	be	be	AUX
ijtc-362	79	41	used	use	VERB
ijtc-362	79	42	as	as	ADP
ijtc-362	79	43	an	an	DET
ijtc-362	79	44	associate	associate	NOUN
ijtc-362	79	45	so	so	SCONJ
ijtc-362	79	46	the	the	DET
ijtc-362	79	47	idea	idea	NOUN
ijtc-362	79	48	of	of	ADP
ijtc-362	79	49	financial	financial	ADJ
ijtc-362	79	50	reports	report	NOUN
ijtc-362	79	51	in	in	ADP
ijtc-362	79	52	indonesia	indonesia	PROPN
ijtc-362	79	53	can	can	AUX
ijtc-362	79	54	be	be	AUX
ijtc-362	79	55	improved	improve	VERB
ijtc-362	79	56	.	.	PUNCT
ijtc-362	80	1	also	also	ADV
ijtc-362	80	2	,	,	PUNCT
ijtc-362	80	3	in	in	ADP
ijtc-362	80	4	the	the	DET
ijtc-362	80	5	arranging	arranging	NOUN
ijtc-362	80	6	of	of	ADP
ijtc-362	80	7	monetary	monetary	ADJ
ijtc-362	80	8	rundowns	rundown	NOUN
ijtc-362	80	9	,	,	PUNCT
ijtc-362	80	10	an	an	DET
ijtc-362	80	11	adequate	adequate	ADJ
ijtc-362	80	12	accounting	accounting	NOUN
ijtc-362	80	13	system	system	NOUN
ijtc-362	80	14	is	be	AUX
ijtc-362	80	15	moreover	moreover	ADV
ijtc-362	80	16	required	require	VERB
ijtc-362	80	17	.	.	PUNCT
ijtc-362	81	1	a	a	DET
ijtc-362	81	2	palatable	palatable	ADJ
ijtc-362	81	3	accounting	accounting	NOUN
ijtc-362	81	4	system	system	NOUN
ijtc-362	81	5	will	will	AUX
ijtc-362	81	6	result	result	VERB
ijtc-362	81	7	in	in	ADP
ijtc-362	81	8	coordinated	coordinated	ADJ
ijtc-362	81	9	,	,	PUNCT
ijtc-362	81	10	precise	precise	ADJ
ijtc-362	81	11	,	,	PUNCT
ijtc-362	81	12	and	and	CCONJ
ijtc-362	81	13	mindful	mindful	ADJ
ijtc-362	81	14	financial	financial	ADJ
ijtc-362	81	15	activities	activity	NOUN
ijtc-362	81	16	with	with	ADP
ijtc-362	81	17	the	the	DET
ijtc-362	81	18	objective	objective	NOUN
ijtc-362	81	19	that	that	PRON
ijtc-362	81	20	the	the	DET
ijtc-362	81	21	ensuing	ensue	VERB
ijtc-362	81	22	quality	quality	NOUN
ijtc-362	81	23	money	money	NOUN
ijtc-362	81	24	related	relate	VERB
ijtc-362	81	25	reports	report	NOUN
ijtc-362	81	26	will	will	AUX
ijtc-362	81	27	be	be	AUX
ijtc-362	81	28	influenced	influence	VERB
ijtc-362	81	29	.	.	PUNCT
ijtc-362	82	1	a	a	DET
ijtc-362	82	2	quality	quality	NOUN
ijtc-362	82	3	government	government	NOUN
ijtc-362	82	4	financial	financial	ADJ
ijtc-362	82	5	report	report	NOUN
ijtc-362	82	6	is	be	AUX
ijtc-362	82	7	an	an	DET
ijtc-362	82	8	organization	organization	NOUN
ijtc-362	82	9	money	money	NOUN
ijtc-362	82	10	related	relate	VERB
ijtc-362	82	11	report	report	NOUN
ijtc-362	82	12	that	that	PRON
ijtc-362	82	13	can	can	AUX
ijtc-362	82	14	meet	meet	VERB
ijtc-362	82	15	the	the	DET
ijtc-362	82	16	best	good	ADJ
ijtc-362	82	17	quality	quality	NOUN
ijtc-362	82	18	,	,	PUNCT
ijtc-362	82	19	to	to	PART
ijtc-362	82	20	be	be	AUX
ijtc-362	82	21	explicit	explicit	ADJ
ijtc-362	82	22	appropriate	appropriate	ADJ
ijtc-362	82	23	,	,	PUNCT
ijtc-362	82	24	reliable	reliable	ADJ
ijtc-362	82	25	,	,	PUNCT
ijtc-362	82	26	essentially	essentially	ADV
ijtc-362	82	27	indistinguishable	indistinguishable	ADJ
ijtc-362	82	28	,	,	PUNCT
ijtc-362	82	29	and	and	CCONJ
ijtc-362	82	30	legitimate	legitimate	ADJ
ijtc-362	82	31	.	.	PUNCT
ijtc-362	83	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-362	83	2	challenges	challenge	NOUN
ijtc-362	83	3	of	of	ADP
ijtc-362	83	4	policy	policy	NOUN
ijtc-362	83	5	reform	reform	NOUN
ijtc-362	83	6	on	on	ADP
ijtc-362	83	7	government	government	NOUN
ijtc-362	83	8	accounting	accounting	NOUN
ijtc-362	83	9	in	in	ADP
ijtc-362	83	10	indonesia	indonesia	PROPN
ijtc-362	83	11	:	:	PUNCT
ijtc-362	83	12	response	response	NOUN
ijtc-362	83	13	to	to	ADP
ijtc-362	83	14	changing	change	VERB
ijtc-362	83	15	global	global	ADJ
ijtc-362	83	16	dynamics	dynamic	NOUN
ijtc-362	83	17	aidi	aidi	PROPN
ijtc-362	83	18	,	,	PUNCT
ijtc-362	83	19	a.	a.	NOUN
ijtc-362	83	20	,	,	PUNCT
ijtc-362	83	21	agoestyowati	agoestyowati	PROPN
ijtc-362	83	22	,	,	PUNCT
ijtc-362	83	23	r.	r.	PROPN
ijtc-362	83	24	,	,	PUNCT
ijtc-362	83	25	susanto	susanto	PROPN
ijtc-362	83	26	.	.	PROPN
ijtc-362	83	27	,	,	PUNCT
ijtc-362	84	1	i	i	PRON
ijtc-362	84	2	,	,	PUNCT
ijtc-362	84	3	supriyono	supriyono	PROPN
ijtc-362	84	4	.	.	PUNCT
ijtc-362	84	5	,	,	PUNCT
ijtc-362	84	6	rahman	rahman	PROPN
ijtc-362	84	7	,	,	PUNCT
ijtc-362	84	8	d.a	d.a	PROPN
ijtc-362	84	9	.	.	PROPN
ijtc-362	84	10	290	290	NUM
ijtc-362	84	11	|	|	ADV
ijtc-362	84	12	ilomata	ilomata	PROPN
ijtc-362	84	13	international	international	ADJ
ijtc-362	84	14	journal	journal	NOUN
ijtc-362	84	15	of	of	ADP
ijtc-362	84	16	tax	tax	PROPN
ijtc-362	84	17	&	&	CCONJ
ijtc-362	84	18	accounting	accounting	PROPN
ijtc-362	84	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-362	84	20	the	the	DET
ijtc-362	84	21	objectives	objective	NOUN
ijtc-362	84	22	of	of	ADP
ijtc-362	84	23	the	the	DET
ijtc-362	84	24	public	public	ADJ
ijtc-362	84	25	position	position	NOUN
ijtc-362	84	26	's	's	PART
ijtc-362	84	27	public	public	ADJ
ijtc-362	84	28	money	money	NOUN
ijtc-362	84	29	related	relate	VERB
ijtc-362	84	30	organization	organization	NOUN
ijtc-362	84	31	changes	change	NOUN
ijtc-362	84	32	are	be	AUX
ijtc-362	84	33	to	to	ADP
ijtc-362	84	34	(	(	PUNCT
ijtc-362	84	35	i	i	NOUN
ijtc-362	84	36	)	)	PUNCT
ijtc-362	84	37	administer	administer	NOUN
ijtc-362	84	38	and	and	CCONJ
ijtc-362	84	39	manage	manage	VERB
ijtc-362	84	40	utilizations	utilization	NOUN
ijtc-362	84	41	through	through	ADP
ijtc-362	84	42	a	a	DET
ijtc-362	84	43	medium	medium	ADJ
ijtc-362	84	44	articulation	articulation	NOUN
ijtc-362	84	45	use	use	NOUN
ijtc-362	84	46	design	design	NOUN
ijtc-362	84	47	(	(	PUNCT
ijtc-362	84	48	mtef	mtef	NOUN
ijtc-362	84	49	)	)	PUNCT
ijtc-362	84	50	;	;	PUNCT
ijtc-362	84	51	(	(	PUNCT
ijtc-362	84	52	ii	ii	NOUN
ijtc-362	84	53	)	)	PUNCT
ijtc-362	84	54	invigorate	invigorate	VERB
ijtc-362	84	55	analysis	analysis	NOUN
ijtc-362	84	56	instruments	instrument	NOUN
ijtc-362	84	57	for	for	ADP
ijtc-362	84	58	spending	spend	VERB
ijtc-362	84	59	definition	definition	NOUN
ijtc-362	84	60	through	through	ADP
ijtc-362	84	61	redesigned	redesign	VERB
ijtc-362	84	62	monetary	monetary	ADJ
ijtc-362	84	63	arrangement	arrangement	NOUN
ijtc-362	84	64	and	and	CCONJ
ijtc-362	84	65	execution	execution	NOUN
ijtc-362	84	66	noticing	notice	VERB
ijtc-362	84	67	;	;	PUNCT
ijtc-362	84	68	(	(	PUNCT
ijtc-362	84	69	iii	iii	X
ijtc-362	84	70	)	)	PUNCT
ijtc-362	84	71	further	far	ADV
ijtc-362	84	72	foster	foster	VERB
ijtc-362	84	73	the	the	DET
ijtc-362	84	74	display	display	NOUN
ijtc-362	84	75	the	the	DET
ijtc-362	84	76	chiefs	chief	NOUN
ijtc-362	84	77	environment	environment	NOUN
ijtc-362	84	78	by	by	ADP
ijtc-362	84	79	smoothing	smooth	VERB
ijtc-362	84	80	out	out	ADP
ijtc-362	84	81	arranging	arrange	VERB
ijtc-362	84	82	rules	rule	NOUN
ijtc-362	84	83	;	;	PUNCT
ijtc-362	84	84	(	(	PUNCT
ijtc-362	84	85	iv	iv	X
ijtc-362	84	86	)	)	PUNCT
ijtc-362	84	87	present	present	ADJ
ijtc-362	84	88	stimuli	stimulus	NOUN
ijtc-362	84	89	for	for	ADP
ijtc-362	84	90	better	well	ADJ
ijtc-362	84	91	execution	execution	NOUN
ijtc-362	84	92	the	the	DET
ijtc-362	84	93	board	board	NOUN
ijtc-362	84	94	;	;	PUNCT
ijtc-362	84	95	and	and	CCONJ
ijtc-362	84	96	(	(	PUNCT
ijtc-362	84	97	v	v	NOUN
ijtc-362	84	98	)	)	PUNCT
ijtc-362	84	99	increase	increase	VERB
ijtc-362	84	100	the	the	DET
ijtc-362	84	101	leaders	leader	NOUN
ijtc-362	84	102	versatility	versatility	NOUN
ijtc-362	84	103	to	to	PART
ijtc-362	84	104	ensure	ensure	VERB
ijtc-362	84	105	execution	execution	NOUN
ijtc-362	84	106	results	result	NOUN
ijtc-362	84	107	.	.	PUNCT
ijtc-362	85	1	the	the	DET
ijtc-362	85	2	progressions	progression	NOUN
ijtc-362	85	3	rely	rely	VERB
ijtc-362	85	4	upon	upon	SCONJ
ijtc-362	85	5	a	a	DET
ijtc-362	85	6	benchmarking	benchmarke	VERB
ijtc-362	85	7	examination	examination	NOUN
ijtc-362	85	8	of	of	ADP
ijtc-362	85	9	the	the	DET
ijtc-362	85	10	philippine	philippine	NOUN
ijtc-362	85	11	utilize	utilize	VERB
ijtc-362	85	12	the	the	DET
ijtc-362	85	13	board	board	NOUN
ijtc-362	85	14	system	system	NOUN
ijtc-362	85	15	inverse	inverse	VERB
ijtc-362	85	16	its	its	PRON
ijtc-362	85	17	connecting	connect	VERB
ijtc-362	85	18	countries	country	NOUN
ijtc-362	85	19	(	(	PUNCT
ijtc-362	85	20	australia	australia	PROPN
ijtc-362	85	21	,	,	PUNCT
ijtc-362	85	22	korea	korea	PROPN
ijtc-362	85	23	,	,	PUNCT
ijtc-362	85	24	malaysia	malaysia	PROPN
ijtc-362	85	25	,	,	PUNCT
ijtc-362	85	26	new	new	PROPN
ijtc-362	85	27	zealand	zealand	PROPN
ijtc-362	85	28	,	,	PUNCT
ijtc-362	85	29	singapore	singapore	PROPN
ijtc-362	85	30	,	,	PUNCT
ijtc-362	85	31	and	and	CCONJ
ijtc-362	85	32	thailand	thailand	PROPN
ijtc-362	85	33	)	)	PUNCT
ijtc-362	85	34	to	to	ADP
ijtc-362	85	35	the	the	DET
ijtc-362	85	36	extent	extent	NOUN
ijtc-362	85	37	the	the	DET
ijtc-362	85	38	three	three	NUM
ijtc-362	85	39	huge	huge	ADJ
ijtc-362	85	40	use	use	NOUN
ijtc-362	85	41	results	result	NOUN
ijtc-362	85	42	:	:	PUNCT
ijtc-362	85	43	staying	stay	VERB
ijtc-362	85	44	aware	aware	ADJ
ijtc-362	85	45	of	of	ADP
ijtc-362	85	46	financial	financial	ADJ
ijtc-362	85	47	discipline	discipline	NOUN
ijtc-362	85	48	,	,	PUNCT
ijtc-362	85	49	working	work	VERB
ijtc-362	85	50	with	with	ADP
ijtc-362	85	51	essential	essential	ADJ
ijtc-362	85	52	prioritization	prioritization	NOUN
ijtc-362	85	53	at	at	ADP
ijtc-362	85	54	the	the	DET
ijtc-362	85	55	oversight	oversight	NOUN
ijtc-362	85	56	level	level	NOUN
ijtc-362	85	57	,	,	PUNCT
ijtc-362	85	58	and	and	CCONJ
ijtc-362	85	59	further	far	ADV
ijtc-362	85	60	developing	develop	VERB
ijtc-362	85	61	the	the	DET
ijtc-362	85	62	execution	execution	NOUN
ijtc-362	85	63	usefulness	usefulness	NOUN
ijtc-362	85	64	of	of	ADP
ijtc-362	85	65	line	line	NOUN
ijtc-362	85	66	offices	office	NOUN
ijtc-362	85	67	.	.	PUNCT
ijtc-362	86	1	the	the	DET
ijtc-362	86	2	change	change	NOUN
ijtc-362	86	3	program	program	NOUN
ijtc-362	86	4	contains	contain	VERB
ijtc-362	86	5	a	a	DET
ijtc-362	86	6	couple	couple	NOUN
ijtc-362	86	7	of	of	ADP
ijtc-362	86	8	activities	activity	NOUN
ijtc-362	86	9	as	as	SCONJ
ijtc-362	86	10	follows	follow	VERB
ijtc-362	86	11	:	:	PUNCT
ijtc-362	86	12	•	•	NOUN
ijtc-362	86	13	sectoral	sectoral	ADJ
ijtc-362	86	14	spending	spending	NOUN
ijtc-362	86	15	rooftops	rooftop	NOUN
ijtc-362	86	16	.	.	PUNCT
ijtc-362	87	1	six	six	NUM
ijtc-362	87	2	-	-	PUNCT
ijtc-362	87	3	year	year	NOUN
ijtc-362	87	4	sectoral	sectoral	ADJ
ijtc-362	87	5	spending	spending	NOUN
ijtc-362	87	6	rooftops	rooftop	NOUN
ijtc-362	87	7	were	be	AUX
ijtc-362	87	8	introduced	introduce	VERB
ijtc-362	87	9	for	for	ADP
ijtc-362	87	10	the	the	DET
ijtc-362	87	11	monetary	monetary	ADJ
ijtc-362	87	12	2000	2000	NUM
ijtc-362	87	13	spending	spending	NOUN
ijtc-362	87	14	plan	plan	NOUN
ijtc-362	87	15	.	.	PUNCT
ijtc-362	88	1	these	these	DET
ijtc-362	88	2	sectoral	sectoral	ADJ
ijtc-362	88	3	monetary	monetary	ADJ
ijtc-362	88	4	plans	plan	NOUN
ijtc-362	88	5	were	be	AUX
ijtc-362	88	6	made	make	VERB
ijtc-362	88	7	with	with	ADP
ijtc-362	88	8	the	the	DET
ijtc-362	88	9	multi	multi	ADJ
ijtc-362	88	10	-	-	ADJ
ijtc-362	88	11	region	region	NOUN
ijtc-362	88	12	orchestrating	orchestrating	NOUN
ijtc-362	88	13	warning	warning	NOUN
ijtc-362	88	14	gatherings	gathering	NOUN
ijtc-362	88	15	of	of	ADP
ijtc-362	88	16	the	the	DET
ijtc-362	88	17	public	public	ADJ
ijtc-362	88	18	financial	financial	ADJ
ijtc-362	88	19	and	and	CCONJ
ijtc-362	88	20	improvement	improvement	NOUN
ijtc-362	88	21	authority	authority	NOUN
ijtc-362	88	22	(	(	PUNCT
ijtc-362	88	23	neda	neda	PROPN
ijtc-362	88	24	)	)	PUNCT
ijtc-362	88	25	.	.	PUNCT
ijtc-362	89	1	these	these	DET
ijtc-362	89	2	sheets	sheet	NOUN
ijtc-362	89	3	of	of	ADP
ijtc-362	89	4	trustees	trustee	NOUN
ijtc-362	89	5	join	join	VERB
ijtc-362	89	6	delegates	delegate	NOUN
ijtc-362	89	7	from	from	ADP
ijtc-362	89	8	congress	congress	PROPN
ijtc-362	89	9	,	,	PUNCT
ijtc-362	89	10	neighborhood	neighborhood	NOUN
ijtc-362	89	11	government	government	NOUN
ijtc-362	89	12	,	,	PUNCT
ijtc-362	89	13	the	the	DET
ijtc-362	89	14	academic	academic	ADJ
ijtc-362	89	15	local	local	ADJ
ijtc-362	89	16	area	area	NOUN
ijtc-362	89	17	,	,	PUNCT
ijtc-362	89	18	the	the	DET
ijtc-362	89	19	private	private	ADJ
ijtc-362	89	20	region	region	NOUN
ijtc-362	89	21	and	and	CCONJ
ijtc-362	89	22	nongovernment	nongovernment	ADJ
ijtc-362	89	23	affiliations	affiliation	NOUN
ijtc-362	89	24	.	.	PUNCT
ijtc-362	90	1	the	the	DET
ijtc-362	90	2	cycle	cycle	NOUN
ijtc-362	90	3	included	include	VERB
ijtc-362	90	4	diverse	diverse	ADJ
ijtc-362	90	5	government	government	NOUN
ijtc-362	90	6	executing	execute	VERB
ijtc-362	90	7	associations	association	NOUN
ijtc-362	90	8	in	in	ADP
ijtc-362	90	9	a	a	DET
ijtc-362	90	10	participative	participative	ADJ
ijtc-362	90	11	and	and	CCONJ
ijtc-362	90	12	proactive	proactive	ADJ
ijtc-362	90	13	manner	manner	NOUN
ijtc-362	90	14	.	.	PUNCT
ijtc-362	91	1	three	three	NUM
ijtc-362	91	2	-	-	PUNCT
ijtc-362	91	3	year	year	NOUN
ijtc-362	91	4	spending	spending	NOUN
ijtc-362	91	5	baselines	baseline	NOUN
ijtc-362	91	6	.	.	PUNCT
ijtc-362	92	1	the	the	DET
ijtc-362	92	2	6	6	NUM
ijtc-362	92	3	-	-	PUNCT
ijtc-362	92	4	year	year	NOUN
ijtc-362	92	5	sectoral	sectoral	ADJ
ijtc-362	92	6	rooftops	rooftop	NOUN
ijtc-362	92	7	filled	fill	VERB
ijtc-362	92	8	in	in	ADP
ijtc-362	92	9	as	as	ADP
ijtc-362	92	10	the	the	DET
ijtc-362	92	11	justification	justification	NOUN
ijtc-362	92	12	for	for	ADP
ijtc-362	92	13	allotting	allot	VERB
ijtc-362	92	14	resources	resource	NOUN
ijtc-362	92	15	for	for	ADP
ijtc-362	92	16	doing	do	VERB
ijtc-362	92	17	associations	association	NOUN
ijtc-362	92	18	using	use	VERB
ijtc-362	92	19	a	a	DET
ijtc-362	92	20	spending	spending	NOUN
ijtc-362	92	21	design	design	NOUN
ijtc-362	92	22	approach	approach	NOUN
ijtc-362	92	23	.	.	PUNCT
ijtc-362	93	1	•	•	NUM
ijtc-362	93	2	building	build	VERB
ijtc-362	93	3	up	up	ADP
ijtc-362	93	4	evaluation	evaluation	NOUN
ijtc-362	93	5	instruments	instrument	NOUN
ijtc-362	93	6	.	.	PUNCT
ijtc-362	94	1	in	in	ADP
ijtc-362	94	2	any	any	DET
ijtc-362	94	3	case	case	NOUN
ijtc-362	94	4	,	,	PUNCT
ijtc-362	94	5	secretly	secretly	ADV
ijtc-362	94	6	upheld	uphold	VERB
ijtc-362	94	7	exercises	exercise	NOUN
ijtc-362	94	8	will	will	AUX
ijtc-362	94	9	be	be	AUX
ijtc-362	94	10	presented	present	VERB
ijtc-362	94	11	to	to	ADP
ijtc-362	94	12	a	a	DET
ijtc-362	94	13	comparable	comparable	ADJ
ijtc-362	94	14	underwriting	underwriting	NOUN
ijtc-362	94	15	measure	measure	NOUN
ijtc-362	94	16	that	that	PRON
ijtc-362	94	17	applies	apply	VERB
ijtc-362	94	18	to	to	ADP
ijtc-362	94	19	those	those	PRON
ijtc-362	94	20	financed	finance	VERB
ijtc-362	94	21	from	from	ADP
ijtc-362	94	22	new	new	ADJ
ijtc-362	94	23	sources	source	NOUN
ijtc-362	94	24	.	.	PUNCT
ijtc-362	95	1	second	second	ADJ
ijtc-362	95	2	,	,	PUNCT
ijtc-362	95	3	the	the	DET
ijtc-362	95	4	show	show	NOUN
ijtc-362	95	5	assessment	assessment	NOUN
ijtc-362	95	6	will	will	AUX
ijtc-362	95	7	be	be	AUX
ijtc-362	95	8	mainstreamed	mainstreame	VERB
ijtc-362	95	9	.	.	PUNCT
ijtc-362	96	1	a	a	DET
ijtc-362	96	2	lot	lot	NOUN
ijtc-362	96	3	of	of	ADP
ijtc-362	96	4	execution	execution	NOUN
ijtc-362	96	5	pointers	pointer	NOUN
ijtc-362	96	6	ought	ought	AUX
ijtc-362	96	7	to	to	PART
ijtc-362	96	8	go	go	VERB
ijtc-362	96	9	with	with	ADP
ijtc-362	96	10	each	each	DET
ijtc-362	96	11	new	new	ADJ
ijtc-362	96	12	procedure	procedure	NOUN
ijtc-362	96	13	or	or	CCONJ
ijtc-362	96	14	adventures	adventure	NOUN
ijtc-362	96	15	that	that	PRON
ijtc-362	96	16	are	be	AUX
ijtc-362	96	17	submitted	submit	VERB
ijtc-362	96	18	to	to	ADP
ijtc-362	96	19	neda	neda	PROPN
ijtc-362	96	20	(	(	PUNCT
ijtc-362	96	21	public	public	ADJ
ijtc-362	96	22	monetary	monetary	NOUN
ijtc-362	96	23	and	and	CCONJ
ijtc-362	96	24	advancement	advancement	NOUN
ijtc-362	96	25	authority	authority	NOUN
ijtc-362	96	26	,	,	PUNCT
ijtc-362	96	27	or	or	CCONJ
ijtc-362	96	28	dbm	dbm	PROPN
ijtc-362	96	29	.	.	PUNCT
ijtc-362	97	1	(	(	PUNCT
ijtc-362	97	2	branch	branch	NOUN
ijtc-362	97	3	of	of	ADP
ijtc-362	97	4	financial	financial	ADJ
ijtc-362	97	5	plan	plan	NOUN
ijtc-362	97	6	and	and	CCONJ
ijtc-362	97	7	the	the	DET
ijtc-362	97	8	executives	executive	NOUN
ijtc-362	97	9	)	)	PUNCT
ijtc-362	97	10	.	.	PUNCT
ijtc-362	98	1	an	an	DET
ijtc-362	98	2	authoritative	authoritative	ADJ
ijtc-362	98	3	objective	objective	NOUN
ijtc-362	98	4	is	be	AUX
ijtc-362	98	5	to	to	PART
ijtc-362	98	6	develop	develop	VERB
ijtc-362	98	7	an	an	DET
ijtc-362	98	8	evaluation	evaluation	NOUN
ijtc-362	98	9	culture	culture	NOUN
ijtc-362	98	10	.	.	PUNCT
ijtc-362	99	1	•	•	NUM
ijtc-362	99	2	further	far	ADV
ijtc-362	99	3	creating	create	VERB
ijtc-362	99	4	government	government	NOUN
ijtc-362	99	5	accounting	accounting	NOUN
ijtc-362	99	6	and	and	CCONJ
ijtc-362	99	7	inside	inside	ADJ
ijtc-362	99	8	control	control	NOUN
ijtc-362	99	9	.	.	PUNCT
ijtc-362	100	1	taking	take	VERB
ijtc-362	100	2	on	on	ADP
ijtc-362	100	3	private	private	ADJ
ijtc-362	100	4	region	region	NOUN
ijtc-362	100	5	accounting	account	VERB
ijtc-362	100	6	and	and	CCONJ
ijtc-362	100	7	declaring	declare	VERB
ijtc-362	100	8	practices	practice	NOUN
ijtc-362	100	9	,	,	PUNCT
ijtc-362	100	10	for	for	ADP
ijtc-362	100	11	instance	instance	NOUN
ijtc-362	100	12	,	,	PUNCT
ijtc-362	100	13	full	full	ADJ
ijtc-362	100	14	assembling	assemble	VERB
ijtc-362	100	15	accounting	accounting	NOUN
ijtc-362	100	16	will	will	AUX
ijtc-362	100	17	overhaul	overhaul	VERB
ijtc-362	100	18	the	the	DET
ijtc-362	100	19	support	support	NOUN
ijtc-362	100	20	of	of	ADP
ijtc-362	100	21	accounting	accounting	NOUN
ijtc-362	100	22	information	information	NOUN
ijtc-362	100	23	.	.	PUNCT
ijtc-362	101	1	it	it	PRON
ijtc-362	101	2	will	will	AUX
ijtc-362	101	3	similarly	similarly	ADV
ijtc-362	101	4	engage	engage	VERB
ijtc-362	101	5	legitimate	legitimate	ADJ
ijtc-362	101	6	respects	respect	NOUN
ijtc-362	101	7	be	be	VERB
ijtc-362	101	8	absolutely	absolutely	ADV
ijtc-362	101	9	cost	cost	ADJ
ijtc-362	101	10	.	.	PUNCT
ijtc-362	102	1	•	•	PUNCT
ijtc-362	102	2	disengaging	disengage	VERB
ijtc-362	102	3	accounting	accounting	NOUN
ijtc-362	102	4	and	and	CCONJ
ijtc-362	102	5	assessing	assess	VERB
ijtc-362	102	6	limits	limit	NOUN
ijtc-362	102	7	.	.	PUNCT
ijtc-362	103	1	coa	coa	NOUN
ijtc-362	103	2	(	(	PUNCT
ijtc-362	103	3	graph	graph	NOUN
ijtc-362	103	4	of	of	ADP
ijtc-362	103	5	record	record	NOUN
ijtc-362	103	6	)	)	PUNCT
ijtc-362	103	7	,	,	PUNCT
ijtc-362	103	8	the	the	DET
ijtc-362	103	9	philippines	philippine	NOUN
ijtc-362	103	10	'	'	PART
ijtc-362	103	11	superior	superior	ADJ
ijtc-362	103	12	audit	audit	NOUN
ijtc-362	103	13	association	association	NOUN
ijtc-362	103	14	,	,	PUNCT
ijtc-362	103	15	accepts	accept	VERB
ijtc-362	103	16	accounting	accounting	NOUN
ijtc-362	103	17	,	,	PUNCT
ijtc-362	103	18	inside	inside	ADP
ijtc-362	103	19	control	control	NOUN
ijtc-362	103	20	and	and	CCONJ
ijtc-362	103	21	inspecting	inspect	VERB
ijtc-362	103	22	limits	limit	NOUN
ijtc-362	103	23	in	in	ADP
ijtc-362	103	24	government	government	NOUN
ijtc-362	103	25	.	.	PUNCT
ijtc-362	104	1	these	these	DET
ijtc-362	104	2	groupings	grouping	NOUN
ijtc-362	104	3	are	be	AUX
ijtc-362	104	4	confused	confused	ADJ
ijtc-362	104	5	.	.	PUNCT
ijtc-362	105	1	government	government	NOUN
ijtc-362	105	2	accounting	accounting	NOUN
ijtc-362	105	3	standards	standard	NOUN
ijtc-362	105	4	(	(	PUNCT
ijtc-362	105	5	sap	sap	PROPN
ijtc-362	105	6	)	)	PUNCT
ijtc-362	105	7	are	be	AUX
ijtc-362	105	8	accounting	account	VERB
ijtc-362	105	9	principles	principle	NOUN
ijtc-362	105	10	applied	apply	VERB
ijtc-362	105	11	in	in	ADP
ijtc-362	105	12	preparing	prepare	VERB
ijtc-362	105	13	and	and	CCONJ
ijtc-362	105	14	presenting	present	VERB
ijtc-362	105	15	government	government	NOUN
ijtc-362	105	16	spending	spending	NOUN
ijtc-362	105	17	outlines	outline	NOUN
ijtc-362	105	18	.	.	PUNCT
ijtc-362	106	1	thusly	thusly	ADV
ijtc-362	106	2	,	,	PUNCT
ijtc-362	106	3	sap	sap	PROPN
ijtc-362	106	4	is	be	AUX
ijtc-362	106	5	a	a	DET
ijtc-362	106	6	need	need	NOUN
ijtc-362	106	7	that	that	PRON
ijtc-362	106	8	has	have	VERB
ijtc-362	106	9	legal	legal	ADJ
ijtc-362	106	10	force	force	NOUN
ijtc-362	106	11	with	with	ADP
ijtc-362	106	12	a	a	DET
ijtc-362	106	13	ultimate	ultimate	ADJ
ijtc-362	106	14	objective	objective	NOUN
ijtc-362	106	15	to	to	PART
ijtc-362	106	16	chip	chip	VERB
ijtc-362	106	17	away	away	ADV
ijtc-362	106	18	at	at	ADP
ijtc-362	106	19	the	the	DET
ijtc-362	106	20	idea	idea	NOUN
ijtc-362	106	21	of	of	ADP
ijtc-362	106	22	government	government	NOUN
ijtc-362	106	23	financial	financial	ADJ
ijtc-362	106	24	reports	report	NOUN
ijtc-362	106	25	in	in	ADP
ijtc-362	106	26	indonesia	indonesia	PROPN
ijtc-362	106	27	,	,	PUNCT
ijtc-362	106	28	with	with	ADP
ijtc-362	106	29	chipping	chip	VERB
ijtc-362	106	30	away	away	ADP
ijtc-362	106	31	at	at	ADP
ijtc-362	106	32	the	the	DET
ijtc-362	106	33	idea	idea	NOUN
ijtc-362	106	34	of	of	ADP
ijtc-362	106	35	government	government	NOUN
ijtc-362	106	36	money	money	NOUN
ijtc-362	106	37	related	relate	VERB
ijtc-362	106	38	reports	report	NOUN
ijtc-362	106	39	will	will	AUX
ijtc-362	106	40	additionally	additionally	ADV
ijtc-362	106	41	foster	foster	VERB
ijtc-362	106	42	extraordinary	extraordinary	ADJ
ijtc-362	106	43	organization	organization	NOUN
ijtc-362	106	44	so	so	SCONJ
ijtc-362	106	45	it	it	PRON
ijtc-362	106	46	influences	influence	VERB
ijtc-362	106	47	achieving	achieve	VERB
ijtc-362	106	48	affordable	affordable	ADJ
ijtc-362	106	49	improvement	improvement	NOUN
ijtc-362	106	50	targets	target	NOUN
ijtc-362	106	51	.	.	PUNCT
ijtc-362	107	1	extraordinary	extraordinary	ADJ
ijtc-362	107	2	organization	organization	NOUN
ijtc-362	107	3	is	be	AUX
ijtc-362	107	4	described	describe	VERB
ijtc-362	107	5	as	as	ADP
ijtc-362	107	6	a	a	DET
ijtc-362	107	7	kind	kind	NOUN
ijtc-362	107	8	of	of	ADP
ijtc-362	107	9	good	good	ADJ
ijtc-362	107	10	organization	organization	NOUN
ijtc-362	107	11	via	via	ADP
ijtc-362	107	12	doing	do	VERB
ijtc-362	107	13	trustworthy	trustworthy	ADJ
ijtc-362	107	14	progression	progression	NOUN
ijtc-362	107	15	the	the	DET
ijtc-362	107	16	board	board	NOUN
ijtc-362	107	17	and	and	CCONJ
ijtc-362	107	18	as	as	ADP
ijtc-362	107	19	per	per	ADP
ijtc-362	107	20	capable	capable	ADJ
ijtc-362	107	21	fame	fame	NOUN
ijtc-362	107	22	based	base	VERB
ijtc-362	107	23	guidelines	guideline	NOUN
ijtc-362	107	24	,	,	PUNCT
ijtc-362	107	25	avoiding	avoid	VERB
ijtc-362	107	26	misallocation	misallocation	NOUN
ijtc-362	107	27	of	of	ADP
ijtc-362	107	28	hypothesis	hypothesis	NOUN
ijtc-362	107	29	saves	save	NOUN
ijtc-362	107	30	,	,	PUNCT
ijtc-362	107	31	hindering	hinder	VERB
ijtc-362	107	32	pollution	pollution	NOUN
ijtc-362	107	33	,	,	PUNCT
ijtc-362	107	34	and	and	CCONJ
ijtc-362	107	35	executing	execute	VERB
ijtc-362	107	36	spending	spending	NOUN
ijtc-362	107	37	discipline	discipline	NOUN
ijtc-362	107	38	the	the	DET
ijtc-362	107	39	three	three	NUM
ijtc-362	107	40	basic	basic	ADJ
ijtc-362	107	41	norms	norm	NOUN
ijtc-362	107	42	fundamental	fundamental	ADJ
ijtc-362	107	43	the	the	DET
ijtc-362	107	44	execution	execution	NOUN
ijtc-362	107	45	of	of	ADP
ijtc-362	107	46	good	good	ADJ
ijtc-362	107	47	organization	organization	NOUN
ijtc-362	107	48	are	be	AUX
ijtc-362	107	49	collaboration	collaboration	NOUN
ijtc-362	107	50	,	,	PUNCT
ijtc-362	107	51	straightforwardness	straightforwardness	NOUN
ijtc-362	107	52	,	,	PUNCT
ijtc-362	107	53	and	and	CCONJ
ijtc-362	107	54	obligation	obligation	NOUN
ijtc-362	107	55	.	.	PUNCT
ijtc-362	108	1	to	to	PART
ijtc-362	108	2	run	run	VERB
ijtc-362	108	3	well	well	ADV
ijtc-362	108	4	,	,	PUNCT
ijtc-362	108	5	extraordinary	extraordinary	ADJ
ijtc-362	108	6	organization	organization	NOUN
ijtc-362	108	7	is	be	AUX
ijtc-362	108	8	maintained	maintain	VERB
ijtc-362	108	9	by	by	ADP
ijtc-362	108	10	three	three	NUM
ijtc-362	108	11	standard	standard	ADJ
ijtc-362	108	12	sections	section	NOUN
ijtc-362	108	13	,	,	PUNCT
ijtc-362	108	14	specifically	specifically	ADV
ijtc-362	108	15	the	the	DET
ijtc-362	108	16	public	public	ADJ
ijtc-362	108	17	position	position	NOUN
ijtc-362	108	18	,	,	PUNCT
ijtc-362	108	19	the	the	DET
ijtc-362	108	20	private	private	ADJ
ijtc-362	108	21	region	region	NOUN
ijtc-362	108	22	,	,	PUNCT
ijtc-362	108	23	and	and	CCONJ
ijtc-362	108	24	the	the	DET
ijtc-362	108	25	neighborhood	neighborhood	NOUN
ijtc-362	108	26	.	.	PUNCT
ijtc-362	109	1	these	these	DET
ijtc-362	109	2	three	three	NUM
ijtc-362	109	3	sections	section	NOUN
ijtc-362	109	4	have	have	VERB
ijtc-362	109	5	an	an	DET
ijtc-362	109	6	amazingly	amazingly	ADV
ijtc-362	109	7	great	great	ADJ
ijtc-362	109	8	correspondence	correspondence	NOUN
ijtc-362	109	9	with	with	ADP
ijtc-362	109	10	one	one	NUM
ijtc-362	109	11	another	another	DET
ijtc-362	109	12	.	.	PUNCT
ijtc-362	110	1	the	the	DET
ijtc-362	110	2	public	public	ADJ
ijtc-362	110	3	power	power	NOUN
ijtc-362	110	4	region	region	NOUN
ijtc-362	110	5	has	have	VERB
ijtc-362	110	6	an	an	DET
ijtc-362	110	7	impact	impact	NOUN
ijtc-362	110	8	as	as	ADP
ijtc-362	110	9	a	a	DET
ijtc-362	110	10	regulator	regulator	NOUN
ijtc-362	110	11	that	that	PRON
ijtc-362	110	12	oversees	oversee	VERB
ijtc-362	110	13	so	so	ADV
ijtc-362	110	14	current	current	ADJ
ijtc-362	110	15	resources	resource	NOUN
ijtc-362	110	16	can	can	AUX
ijtc-362	110	17	be	be	AUX
ijtc-362	110	18	allotted	allot	VERB
ijtc-362	110	19	decently	decently	ADV
ijtc-362	110	20	preferably	preferably	ADV
ijtc-362	110	21	.	.	PUNCT
ijtc-362	111	1	the	the	DET
ijtc-362	111	2	private	private	ADJ
ijtc-362	111	3	region	region	NOUN
ijtc-362	111	4	accepts	accept	VERB
ijtc-362	111	5	a	a	DET
ijtc-362	111	6	section	section	NOUN
ijtc-362	111	7	in	in	ADP
ijtc-362	111	8	examining	examine	VERB
ijtc-362	111	9	and	and	CCONJ
ijtc-362	111	10	offering	offer	VERB
ijtc-362	111	11	added	add	VERB
ijtc-362	111	12	advantage	advantage	NOUN
ijtc-362	111	13	to	to	ADP
ijtc-362	111	14	resources	resource	NOUN
ijtc-362	111	15	so	so	SCONJ
ijtc-362	111	16	they	they	PRON
ijtc-362	111	17	can	can	AUX
ijtc-362	111	18	be	be	AUX
ijtc-362	111	19	eaten	eat	VERB
ijtc-362	111	20	up	up	ADP
ijtc-362	111	21	/	/	PUNCT
ijtc-362	111	22	had	have	VERB
ijtc-362	111	23	a	a	DET
ijtc-362	111	24	great	great	ADJ
ijtc-362	111	25	time	time	NOUN
ijtc-362	111	26	by	by	ADP
ijtc-362	111	27	the	the	DET
ijtc-362	111	28	neighborhood	neighborhood	NOUN
ijtc-362	111	29	.	.	PUNCT
ijtc-362	112	1	on	on	ADP
ijtc-362	112	2	the	the	DET
ijtc-362	112	3	other	other	ADJ
ijtc-362	112	4	hand	hand	NOUN
ijtc-362	112	5	,	,	PUNCT
ijtc-362	112	6	society	society	NOUN
ijtc-362	112	7	as	as	ADP
ijtc-362	112	8	the	the	DET
ijtc-362	112	9	rule	rule	NOUN
ijtc-362	112	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-362	112	11	challenges	challenge	NOUN
ijtc-362	112	12	of	of	ADP
ijtc-362	112	13	policy	policy	NOUN
ijtc-362	112	14	reform	reform	NOUN
ijtc-362	112	15	on	on	ADP
ijtc-362	112	16	government	government	NOUN
ijtc-362	112	17	accounting	accounting	NOUN
ijtc-362	112	18	in	in	ADP
ijtc-362	112	19	indonesia	indonesia	PROPN
ijtc-362	112	20	:	:	PUNCT
ijtc-362	112	21	response	response	NOUN
ijtc-362	112	22	to	to	ADP
ijtc-362	112	23	changing	change	VERB
ijtc-362	112	24	global	global	ADJ
ijtc-362	112	25	dynamics	dynamic	NOUN
ijtc-362	112	26	aidi	aidi	PROPN
ijtc-362	112	27	,	,	PUNCT
ijtc-362	112	28	a.	a.	NOUN
ijtc-362	112	29	,	,	PUNCT
ijtc-362	112	30	agoestyowati	agoestyowati	PROPN
ijtc-362	112	31	,	,	PUNCT
ijtc-362	112	32	r.	r.	PROPN
ijtc-362	112	33	,	,	PUNCT
ijtc-362	112	34	susanto	susanto	PROPN
ijtc-362	112	35	.	.	PROPN
ijtc-362	112	36	,	,	PUNCT
ijtc-362	112	37	i	i	PRON
ijtc-362	112	38	,	,	PUNCT
ijtc-362	112	39	supriyono	supriyono	PROPN
ijtc-362	112	40	.	.	PUNCT
ijtc-362	112	41	,	,	PUNCT
ijtc-362	112	42	rahman	rahman	PROPN
ijtc-362	112	43	,	,	PUNCT
ijtc-362	112	44	d.a	d.a	PROPN
ijtc-362	112	45	.	.	PROPN
ijtc-362	112	46	291	291	NUM
ijtc-362	112	47	|	|	ADV
ijtc-362	112	48	ilomata	ilomata	PROPN
ijtc-362	112	49	international	international	ADJ
ijtc-362	112	50	journal	journal	NOUN
ijtc-362	112	51	of	of	ADP
ijtc-362	112	52	tax	tax	PROPN
ijtc-362	112	53	&	&	CCONJ
ijtc-362	112	54	accounting	accounting	PROPN
ijtc-362	112	55	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-362	112	56	client	client	NOUN
ijtc-362	112	57	of	of	ADP
ijtc-362	112	58	public	public	ADJ
ijtc-362	112	59	items	item	NOUN
ijtc-362	112	60	expects	expect	VERB
ijtc-362	112	61	that	that	SCONJ
ijtc-362	112	62	current	current	ADJ
ijtc-362	112	63	resources	resource	NOUN
ijtc-362	112	64	can	can	AUX
ijtc-362	112	65	be	be	AUX
ijtc-362	112	66	procured	procure	VERB
ijtc-362	112	67	adequately	adequately	ADV
ijtc-362	112	68	and	and	CCONJ
ijtc-362	112	69	at	at	ADP
ijtc-362	112	70	sensible	sensible	ADJ
ijtc-362	112	71	expenses	expense	NOUN
ijtc-362	112	72	.	.	PUNCT
ijtc-362	113	1	accounting	accounting	NOUN
ijtc-362	113	2	is	be	AUX
ijtc-362	113	3	immovably	immovably	ADV
ijtc-362	113	4	related	relate	VERB
ijtc-362	113	5	to	to	ADP
ijtc-362	113	6	the	the	DET
ijtc-362	113	7	three	three	NUM
ijtc-362	113	8	principal	principal	ADJ
ijtc-362	113	9	guidelines	guideline	NOUN
ijtc-362	113	10	of	of	ADP
ijtc-362	113	11	good	good	ADJ
ijtc-362	113	12	organization	organization	NOUN
ijtc-362	113	13	.	.	PUNCT
ijtc-362	114	1	accounting	accounting	NOUN
ijtc-362	114	2	is	be	AUX
ijtc-362	114	3	essentially	essentially	ADV
ijtc-362	114	4	the	the	DET
ijtc-362	114	5	course	course	NOUN
ijtc-362	114	6	of	of	ADP
ijtc-362	114	7	productively	productively	ADV
ijtc-362	114	8	recording	record	VERB
ijtc-362	114	9	financial	financial	ADJ
ijtc-362	114	10	trades	trade	NOUN
ijtc-362	114	11	that	that	PRON
ijtc-362	114	12	lead	lead	VERB
ijtc-362	114	13	to	to	ADP
ijtc-362	114	14	offering	offer	VERB
ijtc-362	114	15	an	an	DET
ijtc-362	114	16	explanation	explanation	NOUN
ijtc-362	114	17	to	to	PART
ijtc-362	114	18	be	be	AUX
ijtc-362	114	19	utilized	utilize	VERB
ijtc-362	114	20	by	by	ADP
ijtc-362	114	21	accomplice	accomplice	NOUN
ijtc-362	114	22	's	's	PART
ijtc-362	114	23	customers	customer	NOUN
ijtc-362	114	24	for	for	ADP
ijtc-362	114	25	various	various	ADJ
ijtc-362	114	26	necessities	necessity	NOUN
ijtc-362	114	27	.	.	PUNCT
ijtc-362	115	1	interest	interest	NOUN
ijtc-362	115	2	,	,	PUNCT
ijtc-362	115	3	straightforwardness	straightforwardness	NOUN
ijtc-362	115	4	,	,	PUNCT
ijtc-362	115	5	and	and	CCONJ
ijtc-362	115	6	obligation	obligation	NOUN
ijtc-362	115	7	will	will	AUX
ijtc-362	115	8	work	work	VERB
ijtc-362	115	9	on	on	ADP
ijtc-362	115	10	in	in	ADP
ijtc-362	115	11	the	the	DET
ijtc-362	115	12	event	event	NOUN
ijtc-362	115	13	that	that	SCONJ
ijtc-362	115	14	it	it	PRON
ijtc-362	115	15	is	be	AUX
ijtc-362	115	16	maintained	maintain	VERB
ijtc-362	115	17	by	by	ADP
ijtc-362	115	18	an	an	DET
ijtc-362	115	19	accounting	accounting	NOUN
ijtc-362	115	20	structure	structure	NOUN
ijtc-362	115	21	that	that	PRON
ijtc-362	115	22	produces	produce	VERB
ijtc-362	115	23	information	information	NOUN
ijtc-362	115	24	that	that	PRON
ijtc-362	115	25	is	be	AUX
ijtc-362	115	26	helpful	helpful	ADJ
ijtc-362	115	27	and	and	CCONJ
ijtc-362	115	28	not	not	PART
ijtc-362	115	29	misleading	misleading	ADJ
ijtc-362	115	30	.	.	PUNCT
ijtc-362	116	1	of	of	ADP
ijtc-362	116	2	course	course	NOUN
ijtc-362	116	3	,	,	PUNCT
ijtc-362	116	4	the	the	DET
ijtc-362	116	5	accounting	accounting	NOUN
ijtc-362	116	6	structure	structure	NOUN
ijtc-362	116	7	old	old	ADJ
ijtc-362	116	8	,	,	PUNCT
ijtc-362	116	9	uninformative	uninformative	ADJ
ijtc-362	116	10	,	,	PUNCT
ijtc-362	116	11	wrong	wrong	ADJ
ijtc-362	116	12	,	,	PUNCT
ijtc-362	116	13	and	and	CCONJ
ijtc-362	116	14	misdirecting	misdirect	VERB
ijtc-362	116	15	,	,	PUNCT
ijtc-362	116	16	will	will	AUX
ijtc-362	116	17	demolish	demolish	VERB
ijtc-362	116	18	the	the	DET
ijtc-362	116	19	foundations	foundation	NOUN
ijtc-362	116	20	of	of	ADP
ijtc-362	116	21	neighborhood	neighborhood	NOUN
ijtc-362	116	22	,	,	PUNCT
ijtc-362	116	23	straightforwardness	straightforwardness	NOUN
ijtc-362	116	24	,	,	PUNCT
ijtc-362	116	25	and	and	CCONJ
ijtc-362	116	26	obligation	obligation	NOUN
ijtc-362	116	27	government	government	NOUN
ijtc-362	116	28	accounting	accounting	NOUN
ijtc-362	116	29	standards	standard	NOUN
ijtc-362	116	30	(	(	PUNCT
ijtc-362	116	31	sap	sap	PROPN
ijtc-362	116	32	)	)	PUNCT
ijtc-362	116	33	are	be	AUX
ijtc-362	116	34	an	an	DET
ijtc-362	116	35	out	out	ADJ
ijtc-362	116	36	and	and	CCONJ
ijtc-362	116	37	out	out	ADV
ijtc-362	116	38	essential	essential	ADJ
ijtc-362	116	39	that	that	PRON
ijtc-362	116	40	ought	ought	AUX
ijtc-362	116	41	to	to	PART
ijtc-362	116	42	be	be	AUX
ijtc-362	116	43	used	use	VERB
ijtc-362	116	44	as	as	ADP
ijtc-362	116	45	an	an	DET
ijtc-362	116	46	assistant	assistant	NOUN
ijtc-362	116	47	so	so	SCONJ
ijtc-362	116	48	the	the	DET
ijtc-362	116	49	idea	idea	NOUN
ijtc-362	116	50	of	of	ADP
ijtc-362	116	51	financial	financial	ADJ
ijtc-362	116	52	reports	report	NOUN
ijtc-362	116	53	in	in	ADP
ijtc-362	116	54	indonesia	indonesia	PROPN
ijtc-362	116	55	can	can	AUX
ijtc-362	116	56	be	be	AUX
ijtc-362	116	57	improved	improve	VERB
ijtc-362	116	58	.	.	PUNCT
ijtc-362	117	1	likewise	likewise	ADV
ijtc-362	117	2	,	,	PUNCT
ijtc-362	117	3	in	in	ADP
ijtc-362	117	4	the	the	DET
ijtc-362	117	5	arranging	arranging	NOUN
ijtc-362	117	6	of	of	ADP
ijtc-362	117	7	spending	spending	NOUN
ijtc-362	117	8	rundowns	rundown	NOUN
ijtc-362	117	9	,	,	PUNCT
ijtc-362	117	10	an	an	DET
ijtc-362	117	11	adequate	adequate	ADJ
ijtc-362	117	12	accounting	accounting	NOUN
ijtc-362	117	13	structure	structure	NOUN
ijtc-362	117	14	is	be	AUX
ijtc-362	117	15	also	also	ADV
ijtc-362	117	16	required	require	VERB
ijtc-362	117	17	.	.	PUNCT
ijtc-362	118	1	an	an	DET
ijtc-362	118	2	adequate	adequate	ADJ
ijtc-362	118	3	accounting	accounting	NOUN
ijtc-362	118	4	system	system	NOUN
ijtc-362	118	5	will	will	AUX
ijtc-362	118	6	result	result	VERB
ijtc-362	118	7	in	in	ADP
ijtc-362	118	8	coordinated	coordinate	VERB
ijtc-362	118	9	,	,	PUNCT
ijtc-362	118	10	accurate	accurate	ADJ
ijtc-362	118	11	,	,	PUNCT
ijtc-362	118	12	and	and	CCONJ
ijtc-362	118	13	capable	capable	ADJ
ijtc-362	118	14	financial	financial	ADJ
ijtc-362	118	15	activities	activity	NOUN
ijtc-362	118	16	with	with	ADP
ijtc-362	118	17	the	the	DET
ijtc-362	118	18	objective	objective	NOUN
ijtc-362	118	19	that	that	PRON
ijtc-362	118	20	the	the	DET
ijtc-362	118	21	ensuing	ensue	VERB
ijtc-362	118	22	quality	quality	NOUN
ijtc-362	118	23	money	money	NOUN
ijtc-362	118	24	related	relate	VERB
ijtc-362	118	25	reports	report	NOUN
ijtc-362	118	26	will	will	AUX
ijtc-362	118	27	be	be	AUX
ijtc-362	118	28	influenced	influence	VERB
ijtc-362	118	29	.	.	PUNCT
ijtc-362	119	1	a	a	DET
ijtc-362	119	2	quality	quality	NOUN
ijtc-362	119	3	government	government	NOUN
ijtc-362	119	4	money	money	NOUN
ijtc-362	119	5	related	relate	VERB
ijtc-362	119	6	report	report	NOUN
ijtc-362	119	7	is	be	AUX
ijtc-362	119	8	an	an	DET
ijtc-362	119	9	organization	organization	NOUN
ijtc-362	119	10	financial	financial	ADJ
ijtc-362	119	11	report	report	NOUN
ijtc-362	119	12	that	that	PRON
ijtc-362	119	13	can	can	AUX
ijtc-362	119	14	meet	meet	VERB
ijtc-362	119	15	the	the	DET
ijtc-362	119	16	best	good	ADJ
ijtc-362	119	17	quality	quality	NOUN
ijtc-362	119	18	,	,	PUNCT
ijtc-362	119	19	explicitly	explicitly	ADV
ijtc-362	119	20	significant	significant	ADJ
ijtc-362	119	21	,	,	PUNCT
ijtc-362	119	22	strong	strong	ADJ
ijtc-362	119	23	,	,	PUNCT
ijtc-362	119	24	comparable	comparable	ADJ
ijtc-362	119	25	,	,	PUNCT
ijtc-362	119	26	and	and	CCONJ
ijtc-362	119	27	reasonable	reasonable	ADJ
ijtc-362	119	28	.	.	PUNCT
ijtc-362	120	1	the	the	DET
ijtc-362	120	2	public	public	ADJ
ijtc-362	120	3	position	position	NOUN
ijtc-362	120	4	accounting	accounting	NOUN
ijtc-362	120	5	system	system	NOUN
ijtc-362	120	6	limits	limit	NOUN
ijtc-362	120	7	as	as	ADP
ijtc-362	120	8	a	a	DET
ijtc-362	120	9	progressive	progressive	ADJ
ijtc-362	120	10	subsystem	subsystem	NOUN
ijtc-362	120	11	that	that	PRON
ijtc-362	120	12	works	work	VERB
ijtc-362	120	13	with	with	ADP
ijtc-362	120	14	control	control	NOUN
ijtc-362	120	15	by	by	ADP
ijtc-362	120	16	giving	give	VERB
ijtc-362	120	17	a	a	DET
ijtc-362	120	18	record	record	NOUN
ijtc-362	120	19	of	of	ADP
ijtc-362	120	20	government	government	NOUN
ijtc-362	120	21	execution	execution	NOUN
ijtc-362	120	22	.	.	PUNCT
ijtc-362	121	1	the	the	DET
ijtc-362	121	2	degree	degree	NOUN
ijtc-362	121	3	of	of	ADP
ijtc-362	121	4	the	the	DET
ijtc-362	121	5	public	public	ADJ
ijtc-362	121	6	power	power	NOUN
ijtc-362	121	7	accounting	accounting	NOUN
ijtc-362	121	8	structure	structure	NOUN
ijtc-362	121	9	fuses	fuse	VERB
ijtc-362	121	10	accounting	accounting	NOUN
ijtc-362	121	11	system	system	NOUN
ijtc-362	121	12	draws	draw	VERB
ijtc-362	121	13	near	near	ADV
ijtc-362	121	14	,	,	PUNCT
ijtc-362	121	15	accounting	accounting	NOUN
ijtc-362	121	16	frameworks	framework	NOUN
ijtc-362	121	17	,	,	PUNCT
ijtc-362	121	18	hr	hr	NOUN
ijtc-362	121	19	,	,	PUNCT
ijtc-362	121	20	and	and	CCONJ
ijtc-362	121	21	information	information	NOUN
ijtc-362	121	22	development	development	NOUN
ijtc-362	121	23	.	.	PUNCT
ijtc-362	122	1	a	a	DET
ijtc-362	122	2	critical	critical	ADJ
ijtc-362	122	3	change	change	NOUN
ijtc-362	122	4	in	in	ADP
ijtc-362	122	5	the	the	DET
ijtc-362	122	6	state	state	NOUN
ijtc-362	122	7	finance	finance	NOUN
ijtc-362	122	8	region	region	NOUN
ijtc-362	122	9	generally	generally	ADV
ijtc-362	122	10	speaking	speak	VERB
ijtc-362	122	11	and	and	CCONJ
ijtc-362	122	12	in	in	ADP
ijtc-362	122	13	the	the	DET
ijtc-362	122	14	public	public	ADJ
ijtc-362	122	15	power	power	NOUN
ijtc-362	122	16	accounting	accounting	NOUN
ijtc-362	122	17	system	system	NOUN
ijtc-362	122	18	region	region	NOUN
ijtc-362	122	19	,	,	PUNCT
ijtc-362	122	20	explicitly	explicitly	ADV
ijtc-362	122	21	,	,	PUNCT
ijtc-362	122	22	is	be	AUX
ijtc-362	122	23	that	that	SCONJ
ijtc-362	122	24	three	three	NUM
ijtc-362	122	25	heaps	heap	NOUN
ijtc-362	122	26	of	of	ADP
ijtc-362	122	27	order	order	NOUN
ijtc-362	122	28	have	have	AUX
ijtc-362	122	29	been	be	AUX
ijtc-362	122	30	organized	organize	VERB
ijtc-362	122	31	,	,	PUNCT
ijtc-362	122	32	specifically	specifically	ADV
ijtc-362	122	33	law	law	VERB
ijtc-362	122	34	no	no	NOUN
ijtc-362	122	35	.	.	PROPN
ijtc-362	122	36	17	17	NUM
ijtc-362	122	37	of	of	ADP
ijtc-362	122	38	2004	2004	NUM
ijtc-362	122	39	concerning	concern	VERB
ijtc-362	122	40	state	state	NOUN
ijtc-362	122	41	cash	cash	NOUN
ijtc-362	122	42	,	,	PUNCT
ijtc-362	122	43	law	law	NOUN
ijtc-362	122	44	no	no	NOUN
ijtc-362	122	45	.	.	NOUN
ijtc-362	122	46	1	1	NUM
ijtc-362	122	47	of	of	ADP
ijtc-362	122	48	2004	2004	NUM
ijtc-362	122	49	concerning	concern	VERB
ijtc-362	122	50	the	the	DET
ijtc-362	122	51	state	state	NOUN
ijtc-362	122	52	vault	vault	NOUN
ijtc-362	122	53	,	,	PUNCT
ijtc-362	122	54	and	and	CCONJ
ijtc-362	122	55	law	law	NOUN
ijtc-362	122	56	no	no	INTJ
ijtc-362	122	57	.	.	NOUN
ijtc-362	122	58	15	15	NUM
ijtc-362	122	59	of	of	ADP
ijtc-362	122	60	2004	2004	NUM
ijtc-362	122	61	concerning	concern	VERB
ijtc-362	122	62	survey	survey	NOUN
ijtc-362	122	63	of	of	ADP
ijtc-362	122	64	obligation	obligation	NOUN
ijtc-362	122	65	and	and	CCONJ
ijtc-362	122	66	the	the	DET
ijtc-362	122	67	leaders	leader	NOUN
ijtc-362	122	68	of	of	ADP
ijtc-362	122	69	state	state	NOUN
ijtc-362	122	70	records	record	NOUN
ijtc-362	122	71	.	.	PUNCT
ijtc-362	123	1	regardless	regardless	ADV
ijtc-362	123	2	the	the	DET
ijtc-362	123	3	three	three	NUM
ijtc-362	123	4	laws	law	NOUN
ijtc-362	123	5	,	,	PUNCT
ijtc-362	123	6	there	there	PRON
ijtc-362	123	7	is	be	VERB
ijtc-362	123	8	furthermore	furthermore	ADV
ijtc-362	123	9	law	law	NOUN
ijtc-362	123	10	no	no	NOUN
ijtc-362	123	11	.	.	NOUN
ijtc-362	123	12	22	22	NUM
ijtc-362	123	13	of	of	ADP
ijtc-362	123	14	1999	1999	NUM
ijtc-362	123	15	concerning	concern	VERB
ijtc-362	123	16	common	common	ADJ
ijtc-362	123	17	government	government	NOUN
ijtc-362	123	18	which	which	PRON
ijtc-362	123	19	was	be	AUX
ijtc-362	123	20	revised	revise	VERB
ijtc-362	123	21	into	into	ADP
ijtc-362	123	22	law	law	NOUN
ijtc-362	123	23	no	no	NOUN
ijtc-362	123	24	.	.	PROPN
ijtc-362	123	25	32	32	NUM
ijtc-362	123	26	of	of	ADP
ijtc-362	123	27	2004	2004	NUM
ijtc-362	123	28	,	,	PUNCT
ijtc-362	123	29	and	and	CCONJ
ijtc-362	123	30	law	law	NOUN
ijtc-362	123	31	no	no	INTJ
ijtc-362	123	32	.	.	NOUN
ijtc-362	123	33	25	25	NUM
ijtc-362	123	34	concerning	concern	VERB
ijtc-362	123	35	the	the	DET
ijtc-362	123	36	money	money	NOUN
ijtc-362	123	37	related	relate	VERB
ijtc-362	123	38	balance	balance	NOUN
ijtc-362	123	39	of	of	ADP
ijtc-362	123	40	the	the	DET
ijtc-362	123	41	central	central	ADJ
ijtc-362	123	42	and	and	CCONJ
ijtc-362	123	43	neighborhood	neighborhood	NOUN
ijtc-362	123	44	governments	government	NOUN
ijtc-362	123	45	,	,	PUNCT
ijtc-362	123	46	which	which	PRON
ijtc-362	123	47	was	be	AUX
ijtc-362	123	48	changed	change	VERB
ijtc-362	123	49	into	into	ADP
ijtc-362	123	50	law	law	NOUN
ijtc-362	123	51	no	no	NOUN
ijtc-362	123	52	.	.	PROPN
ijtc-362	123	53	33	33	NUM
ijtc-362	123	54	of	of	ADP
ijtc-362	123	55	2004	2004	NUM
ijtc-362	123	56	.	.	PUNCT
ijtc-362	124	1	close	close	ADJ
ijtc-362	124	2	by	by	ADP
ijtc-362	124	3	changes	change	NOUN
ijtc-362	124	4	in	in	ADP
ijtc-362	124	5	the	the	DET
ijtc-362	124	6	field	field	NOUN
ijtc-362	124	7	of	of	ADP
ijtc-362	124	8	state	state	NOUN
ijtc-362	124	9	reserves	reserve	NOUN
ijtc-362	124	10	,	,	PUNCT
ijtc-362	124	11	changes	change	NOUN
ijtc-362	124	12	have	have	AUX
ijtc-362	124	13	been	be	AUX
ijtc-362	124	14	made	make	VERB
ijtc-362	124	15	in	in	ADP
ijtc-362	124	16	the	the	DET
ijtc-362	124	17	field	field	NOUN
ijtc-362	124	18	of	of	ADP
ijtc-362	124	19	government	government	NOUN
ijtc-362	124	20	accounting	accounting	NOUN
ijtc-362	124	21	structures	structure	NOUN
ijtc-362	124	22	.	.	PUNCT
ijtc-362	125	1	informal	informal	ADJ
ijtc-362	125	2	law	law	NOUN
ijtc-362	125	3	number	number	NOUN
ijtc-362	125	4	24	24	NUM
ijtc-362	125	5	of	of	ADP
ijtc-362	125	6	2005	2005	NUM
ijtc-362	125	7	coordinates	coordinate	NOUN
ijtc-362	125	8	government	government	NOUN
ijtc-362	125	9	accounting	accounting	NOUN
ijtc-362	125	10	rules	rule	NOUN
ijtc-362	125	11	reliant	reliant	ADJ
ijtc-362	125	12	upon	upon	SCONJ
ijtc-362	125	13	a	a	DET
ijtc-362	125	14	cash	cash	NOUN
ijtc-362	125	15	premise	premise	NOUN
ijtc-362	125	16	and	and	CCONJ
ijtc-362	125	17	considering	consider	VERB
ijtc-362	125	18	a	a	DET
ijtc-362	125	19	cash	cash	NOUN
ijtc-362	125	20	to	to	ADP
ijtc-362	125	21	social	social	ADJ
ijtc-362	125	22	affair	affair	NOUN
ijtc-362	125	23	premise	premise	NOUN
ijtc-362	125	24	.	.	PUNCT
ijtc-362	126	1	informal	informal	ADJ
ijtc-362	126	2	law	law	NOUN
ijtc-362	126	3	number	number	NOUN
ijtc-362	126	4	71	71	NUM
ijtc-362	126	5	of	of	ADP
ijtc-362	126	6	2010	2010	NUM
ijtc-362	126	7	coordinates	coordinate	VERB
ijtc-362	126	8	government	government	NOUN
ijtc-362	126	9	accounting	accounting	NOUN
ijtc-362	126	10	standards	standard	NOUN
ijtc-362	126	11	on	on	ADP
ijtc-362	126	12	a	a	DET
ijtc-362	126	13	gathering	gathering	NOUN
ijtc-362	126	14	premise	premise	NOUN
ijtc-362	126	15	.	.	PUNCT
ijtc-362	127	1	meanwhile	meanwhile	ADV
ijtc-362	127	2	,	,	PUNCT
ijtc-362	127	3	the	the	DET
ijtc-362	127	4	rule	rule	NOUN
ijtc-362	127	5	of	of	ADP
ijtc-362	127	6	home	home	NOUN
ijtc-362	127	7	endeavor	endeavor	NOUN
ijtc-362	127	8	minister	minister	NOUN
ijtc-362	127	9	(	(	PUNCT
ijtc-362	127	10	permendagri	permendagri	ADJ
ijtc-362	127	11	)	)	PUNCT
ijtc-362	127	12	number	number	NOUN
ijtc-362	127	13	64	64	NUM
ijtc-362	127	14	of	of	ADP
ijtc-362	127	15	2013	2013	NUM
ijtc-362	127	16	concerning	concern	VERB
ijtc-362	127	17	the	the	DET
ijtc-362	127	18	use	use	NOUN
ijtc-362	127	19	of	of	ADP
ijtc-362	127	20	social	social	ADJ
ijtc-362	127	21	event	event	NOUN
ijtc-362	127	22	based	base	VERB
ijtc-362	127	23	sap	sap	PROPN
ijtc-362	127	24	to	to	ADP
ijtc-362	127	25	local	local	ADJ
ijtc-362	127	26	governments	government	NOUN
ijtc-362	127	27	.	.	PUNCT
ijtc-362	128	1	the	the	DET
ijtc-362	128	2	ideal	ideal	ADJ
ijtc-362	128	3	change	change	NOUN
ijtc-362	128	4	in	in	ADP
ijtc-362	128	5	the	the	DET
ijtc-362	128	6	better	well	ADJ
ijtc-362	128	7	approach	approach	NOUN
ijtc-362	128	8	to	to	PART
ijtc-362	128	9	manage	manage	VERB
ijtc-362	128	10	state	state	NOUN
ijtc-362	128	11	finance	finance	NOUN
ijtc-362	128	12	,	,	PUNCT
ijtc-362	128	13	particularly	particularly	ADV
ijtc-362	128	14	government	government	NOUN
ijtc-362	128	15	accounting	accounting	NOUN
ijtc-362	128	16	as	as	ADP
ijtc-362	128	17	a	a	DET
ijtc-362	128	18	part	part	NOUN
ijtc-362	128	19	of	of	ADP
ijtc-362	128	20	reiterating	reiterate	VERB
ijtc-362	128	21	the	the	DET
ijtc-362	128	22	public	public	ADJ
ijtc-362	128	23	power	power	NOUN
ijtc-362	128	24	and	and	CCONJ
ijtc-362	128	25	new	new	ADJ
ijtc-362	128	26	open	open	ADJ
ijtc-362	128	27	organization	organization	NOUN
ijtc-362	128	28	,	,	PUNCT
ijtc-362	128	29	is	be	AUX
ijtc-362	128	30	a	a	DET
ijtc-362	128	31	shift	shift	NOUN
ijtc-362	128	32	from	from	ADP
ijtc-362	128	33	cash	cash	NOUN
ijtc-362	128	34	-	-	PUNCT
ijtc-362	128	35	based	base	VERB
ijtc-362	128	36	accounting	accounting	NOUN
ijtc-362	128	37	to	to	ADP
ijtc-362	128	38	social	social	ADJ
ijtc-362	128	39	event	event	NOUN
ijtc-362	128	40	based	base	VERB
ijtc-362	128	41	accounting	account	VERB
ijtc-362	128	42	to	to	PART
ijtc-362	128	43	get	get	VERB
ijtc-362	128	44	supportive	supportive	ADJ
ijtc-362	128	45	money	money	NOUN
ijtc-362	128	46	related	relate	VERB
ijtc-362	128	47	information	information	NOUN
ijtc-362	128	48	.	.	PUNCT
ijtc-362	129	1	amassing	amass	VERB
ijtc-362	129	2	based	base	VERB
ijtc-362	129	3	accounting	accounting	NOUN
ijtc-362	129	4	basically	basically	ADV
ijtc-362	129	5	adds	add	VERB
ijtc-362	129	6	to	to	ADP
ijtc-362	129	7	chipping	chip	VERB
ijtc-362	129	8	away	away	ADP
ijtc-362	129	9	at	at	ADP
ijtc-362	129	10	the	the	DET
ijtc-362	129	11	idea	idea	NOUN
ijtc-362	129	12	of	of	ADP
ijtc-362	129	13	dynamic	dynamic	NOUN
ijtc-362	129	14	for	for	ADP
ijtc-362	129	15	the	the	DET
ijtc-362	129	16	capability	capability	NOUN
ijtc-362	129	17	and	and	CCONJ
ijtc-362	129	18	feasibility	feasibility	NOUN
ijtc-362	129	19	of	of	ADP
ijtc-362	129	20	public	public	ADJ
ijtc-362	129	21	spending	spending	NOUN
ijtc-362	129	22	through	through	ADP
ijtc-362	129	23	precise	precise	ADJ
ijtc-362	129	24	and	and	CCONJ
ijtc-362	129	25	clear	clear	ADJ
ijtc-362	129	26	financial	financial	ADJ
ijtc-362	129	27	information	information	NOUN
ijtc-362	129	28	,	,	PUNCT
ijtc-362	129	29	similarly	similarly	ADV
ijtc-362	129	30	as	as	SCONJ
ijtc-362	129	31	growing	grow	VERB
ijtc-362	129	32	the	the	DET
ijtc-362	129	33	assignment	assignment	NOUN
ijtc-362	129	34	of	of	ADP
ijtc-362	129	35	resources	resource	NOUN
ijtc-362	129	36	by	by	ADP
ijtc-362	129	37	exhorting	exhort	VERB
ijtc-362	129	38	the	the	DET
ijtc-362	129	39	degree	degree	NOUN
ijtc-362	129	40	in	in	ADP
ijtc-362	129	41	regards	regard	NOUN
ijtc-362	129	42	to	to	ADP
ijtc-362	129	43	the	the	DET
ijtc-362	129	44	costs	cost	NOUN
ijtc-362	129	45	achieved	achieve	VERB
ijtc-362	129	46	from	from	ADP
ijtc-362	129	47	a	a	DET
ijtc-362	129	48	game	game	NOUN
ijtc-362	129	49	plan	plan	NOUN
ijtc-362	129	50	of	of	ADP
ijtc-362	129	51	a	a	DET
ijtc-362	129	52	program	program	NOUN
ijtc-362	129	53	.	.	PUNCT
ijtc-362	130	1	a	a	DET
ijtc-362	130	2	couple	couple	NOUN
ijtc-362	130	3	of	of	ADP
ijtc-362	130	4	huge	huge	ADJ
ijtc-362	130	5	components	component	NOUN
ijtc-362	130	6	that	that	PRON
ijtc-362	130	7	are	be	AUX
ijtc-362	130	8	driving	drive	VERB
ijtc-362	130	9	the	the	DET
ijtc-362	130	10	speedy	speedy	ADJ
ijtc-362	130	11	advancement	advancement	NOUN
ijtc-362	130	12	of	of	ADP
ijtc-362	130	13	government	government	NOUN
ijtc-362	130	14	accounting	accounting	NOUN
ijtc-362	130	15	improvement	improvement	NOUN
ijtc-362	130	16	in	in	ADP
ijtc-362	130	17	indonesia	indonesia	PROPN
ijtc-362	130	18	include	include	VERB
ijtc-362	130	19	:	:	PUNCT
ijtc-362	130	20	(	(	PUNCT
ijtc-362	130	21	1	1	NUM
ijtc-362	130	22	)	)	PUNCT
ijtc-362	130	23	,	,	PUNCT
ijtc-362	130	24	the	the	DET
ijtc-362	130	25	approval	approval	NOUN
ijtc-362	130	26	of	of	ADP
ijtc-362	130	27	three	three	NUM
ijtc-362	130	28	heaps	heap	NOUN
ijtc-362	130	29	of	of	ADP
ijtc-362	130	30	laws	law	NOUN
ijtc-362	130	31	supervising	supervise	VERB
ijtc-362	130	32	state	state	NOUN
ijtc-362	130	33	reserves	reserve	NOUN
ijtc-362	130	34	.	.	PUNCT
ijtc-362	131	1	article	article	NOUN
ijtc-362	131	2	32	32	NUM
ijtc-362	131	3	(	(	PUNCT
ijtc-362	131	4	1	1	NUM
ijtc-362	131	5	)	)	PUNCT
ijtc-362	131	6	of	of	ADP
ijtc-362	131	7	law	law	NOUN
ijtc-362	131	8	no	no	INTJ
ijtc-362	131	9	.	.	PROPN
ijtc-362	131	10	17	17	NUM
ijtc-362	131	11	of	of	ADP
ijtc-362	131	12	2003	2003	NUM
ijtc-362	131	13	concerning	concern	VERB
ijtc-362	131	14	state	state	NOUN
ijtc-362	131	15	cash	cash	NOUN
ijtc-362	131	16	orders	order	NOUN
ijtc-362	131	17	that	that	SCONJ
ijtc-362	131	18	the	the	DET
ijtc-362	131	19	obligation	obligation	NOUN
ijtc-362	131	20	report	report	NOUN
ijtc-362	131	21	for	for	ADP
ijtc-362	131	22	the	the	DET
ijtc-362	131	23	execution	execution	NOUN
ijtc-362	131	24	of	of	ADP
ijtc-362	131	25	the	the	DET
ijtc-362	131	26	state	state	NOUN
ijtc-362	131	27	spending	spending	NOUN
ijtc-362	131	28	plan	plan	NOUN
ijtc-362	131	29	(	(	PUNCT
ijtc-362	131	30	apbn)/regional	apbn)/regional	ADJ
ijtc-362	131	31	government	government	NOUN
ijtc-362	131	32	spending	spending	NOUN
ijtc-362	131	33	plan	plan	NOUN
ijtc-362	131	34	(	(	PUNCT
ijtc-362	131	35	apbd	apbd	NOUN
ijtc-362	131	36	)	)	PUNCT
ijtc-362	131	37	is	be	AUX
ijtc-362	131	38	as	as	ADP
ijtc-362	131	39	financial	financial	ADJ
ijtc-362	131	40	reports	report	NOUN
ijtc-362	131	41	that	that	PRON
ijtc-362	131	42	are	be	AUX
ijtc-362	131	43	prepared	prepare	VERB
ijtc-362	131	44	and	and	CCONJ
ijtc-362	131	45	presented	present	VERB
ijtc-362	131	46	according	accord	VERB
ijtc-362	131	47	to	to	ADP
ijtc-362	131	48	government	government	NOUN
ijtc-362	131	49	accounting	accounting	NOUN
ijtc-362	131	50	standards	standard	NOUN
ijtc-362	131	51	.	.	PUNCT
ijtc-362	132	1	(	(	PUNCT
ijtc-362	132	2	2	2	X
ijtc-362	132	3	)	)	PUNCT
ijtc-362	132	4	the	the	DET
ijtc-362	132	5	request	request	NOUN
ijtc-362	132	6	for	for	ADP
ijtc-362	132	7	a	a	DET
ijtc-362	132	8	law	law	NOUN
ijtc-362	132	9	on	on	ADP
ijtc-362	132	10	common	common	ADJ
ijtc-362	132	11	government	government	NOUN
ijtc-362	132	12	and	and	CCONJ
ijtc-362	132	13	a	a	DET
ijtc-362	132	14	law	law	NOUN
ijtc-362	132	15	on	on	ADP
ijtc-362	132	16	the	the	DET
ijtc-362	132	17	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-362	132	18	challenges	challenge	NOUN
ijtc-362	132	19	of	of	ADP
ijtc-362	132	20	policy	policy	NOUN
ijtc-362	132	21	reform	reform	NOUN
ijtc-362	132	22	on	on	ADP
ijtc-362	132	23	government	government	NOUN
ijtc-362	132	24	accounting	accounting	NOUN
ijtc-362	132	25	in	in	ADP
ijtc-362	132	26	indonesia	indonesia	PROPN
ijtc-362	132	27	:	:	PUNCT
ijtc-362	132	28	response	response	NOUN
ijtc-362	132	29	to	to	ADP
ijtc-362	132	30	changing	change	VERB
ijtc-362	132	31	global	global	ADJ
ijtc-362	132	32	dynamics	dynamic	NOUN
ijtc-362	132	33	aidi	aidi	PROPN
ijtc-362	132	34	,	,	PUNCT
ijtc-362	132	35	a.	a.	NOUN
ijtc-362	132	36	,	,	PUNCT
ijtc-362	132	37	agoestyowati	agoestyowati	PROPN
ijtc-362	132	38	,	,	PUNCT
ijtc-362	132	39	r.	r.	PROPN
ijtc-362	132	40	,	,	PUNCT
ijtc-362	132	41	susanto	susanto	PROPN
ijtc-362	132	42	.	.	PROPN
ijtc-362	132	43	,	,	PUNCT
ijtc-362	133	1	i	i	PRON
ijtc-362	133	2	,	,	PUNCT
ijtc-362	133	3	supriyono	supriyono	PROPN
ijtc-362	133	4	.	.	PUNCT
ijtc-362	133	5	,	,	PUNCT
ijtc-362	133	6	rahman	rahman	PROPN
ijtc-362	133	7	,	,	PUNCT
ijtc-362	133	8	d.a	d.a	PROPN
ijtc-362	133	9	.	.	PROPN
ijtc-362	133	10	292	292	NUM
ijtc-362	133	11	|	|	ADV
ijtc-362	133	12	ilomata	ilomata	PROPN
ijtc-362	133	13	international	international	ADJ
ijtc-362	133	14	journal	journal	NOUN
ijtc-362	133	15	of	of	ADP
ijtc-362	133	16	tax	tax	PROPN
ijtc-362	133	17	&	&	CCONJ
ijtc-362	133	18	accounting	account	VERB
ijtc-362	133	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-362	133	20	amicability	amicability	NOUN
ijtc-362	133	21	among	among	ADP
ijtc-362	133	22	central	central	ADJ
ijtc-362	133	23	and	and	CCONJ
ijtc-362	133	24	regional	regional	ADJ
ijtc-362	133	25	government	government	NOUN
ijtc-362	133	26	accounts	account	NOUN
ijtc-362	133	27	.	.	PUNCT
ijtc-362	134	1	article	article	NOUN
ijtc-362	134	2	184	184	NUM
ijtc-362	134	3	entry	entry	NOUN
ijtc-362	134	4	(	(	PUNCT
ijtc-362	134	5	1	1	NUM
ijtc-362	134	6	)	)	PUNCT
ijtc-362	134	7	of	of	ADP
ijtc-362	134	8	law	law	NOUN
ijtc-362	134	9	no	no	INTJ
ijtc-362	134	10	.	.	PROPN
ijtc-362	134	11	32	32	NUM
ijtc-362	134	12	of	of	ADP
ijtc-362	134	13	2004	2004	NUM
ijtc-362	134	14	concerning	concern	VERB
ijtc-362	134	15	regional	regional	ADJ
ijtc-362	134	16	government	government	NOUN
ijtc-362	134	17	communicates	communicate	VERB
ijtc-362	134	18	that	that	SCONJ
ijtc-362	134	19	spending	spending	NOUN
ijtc-362	134	20	reports	report	NOUN
ijtc-362	134	21	are	be	AUX
ijtc-362	134	22	prepared	prepare	VERB
ijtc-362	134	23	and	and	CCONJ
ijtc-362	134	24	presented	present	VERB
ijtc-362	134	25	according	accord	VERB
ijtc-362	134	26	to	to	ADP
ijtc-362	134	27	government	government	NOUN
ijtc-362	134	28	accounting	accounting	NOUN
ijtc-362	134	29	standards	standard	NOUN
ijtc-362	134	30	determined	determine	VERB
ijtc-362	134	31	by	by	ADP
ijtc-362	134	32	informal	informal	ADJ
ijtc-362	134	33	laws	law	NOUN
ijtc-362	134	34	government	government	NOUN
ijtc-362	134	35	is	be	AUX
ijtc-362	134	36	a	a	DET
ijtc-362	134	37	fundamental	fundamental	ADJ
ijtc-362	134	38	compiler	compiler	NOUN
ijtc-362	134	39	and	and	CCONJ
ijtc-362	134	40	customer	customer	NOUN
ijtc-362	134	41	at	at	ADP
ijtc-362	134	42	the	the	DET
ijtc-362	134	43	same	same	ADJ
ijtc-362	134	44	time	time	NOUN
ijtc-362	134	45	roused	rouse	VERB
ijtc-362	134	46	by	by	ADP
ijtc-362	134	47	the	the	DET
ijtc-362	134	48	presence	presence	NOUN
ijtc-362	134	49	of	of	ADP
ijtc-362	134	50	a	a	DET
ijtc-362	134	51	trustworthy	trustworthy	ADJ
ijtc-362	134	52	government	government	NOUN
ijtc-362	134	53	accounting	accounting	NOUN
ijtc-362	134	54	.	.	PUNCT
ijtc-362	135	1	with	with	ADP
ijtc-362	135	2	the	the	DET
ijtc-362	135	3	presentation	presentation	NOUN
ijtc-362	135	4	of	of	ADP
ijtc-362	135	5	three	three	NUM
ijtc-362	135	6	state	state	NOUN
ijtc-362	135	7	financial	financial	ADJ
ijtc-362	135	8	packages	package	NOUN
ijtc-362	135	9	and	and	CCONJ
ijtc-362	135	10	related	relate	VERB
ijtc-362	135	11	laws	law	NOUN
ijtc-362	135	12	with	with	ADP
ijtc-362	135	13	adjacent	adjacent	ADJ
ijtc-362	135	14	governments	government	NOUN
ijtc-362	135	15	to	to	PART
ijtc-362	135	16	invigorate	invigorate	VERB
ijtc-362	135	17	government	government	NOUN
ijtc-362	135	18	associations	association	NOUN
ijtc-362	135	19	,	,	PUNCT
ijtc-362	135	20	both	both	CCONJ
ijtc-362	135	21	central	central	ADJ
ijtc-362	135	22	and	and	CCONJ
ijtc-362	135	23	regions	region	NOUN
ijtc-362	135	24	to	to	PART
ijtc-362	135	25	genuinely	genuinely	ADV
ijtc-362	135	26	prepare	prepare	VERB
ijtc-362	135	27	resources	resource	NOUN
ijtc-362	135	28	for	for	ADP
ijtc-362	135	29	the	the	DET
ijtc-362	135	30	development	development	NOUN
ijtc-362	135	31	and	and	CCONJ
ijtc-362	135	32	arranging	arrange	VERB
ijtc-362	135	33	of	of	ADP
ijtc-362	135	34	government	government	NOUN
ijtc-362	135	35	financial	financial	ADJ
ijtc-362	135	36	reports	report	NOUN
ijtc-362	135	37	.	.	PUNCT
ijtc-362	136	1	the	the	DET
ijtc-362	136	2	social	social	ADJ
ijtc-362	136	3	class	class	NOUN
ijtc-362	136	4	through	through	ADP
ijtc-362	136	5	ngos	ngo	NOUN
ijtc-362	136	6	and	and	CCONJ
ijtc-362	136	7	people	people	NOUN
ijtc-362	136	8	's	's	PART
ijtc-362	136	9	representatives	representative	NOUN
ijtc-362	136	10	in	in	ADP
ijtc-362	136	11	the	the	DET
ijtc-362	136	12	spot	spot	NOUN
ijtc-362	136	13	of	of	ADP
ijtc-362	136	14	specialists	specialist	NOUN
ijtc-362	136	15	(	(	PUNCT
ijtc-362	136	16	dpr	dpr	PROPN
ijtc-362	136	17	/	/	SYM
ijtc-362	136	18	dewan	dewan	PROPN
ijtc-362	136	19	perwakilan	perwakilan	NOUN
ijtc-362	136	20	rakyat	rakyat	PROPN
ijtc-362	136	21	)	)	PUNCT
ijtc-362	136	22	,	,	PUNCT
ijtc-362	136	23	regional	regional	ADJ
ijtc-362	136	24	representative	representative	ADJ
ijtc-362	136	25	board	board	NOUN
ijtc-362	136	26	(	(	PUNCT
ijtc-362	136	27	dpd	dpd	PROPN
ijtc-362	136	28	/	/	SYM
ijtc-362	136	29	dewan	dewan	PROPN
ijtc-362	136	30	perwakilan	perwakilan	PROPN
ijtc-362	136	31	daerah	daerah	PROPN
ijtc-362	136	32	)	)	PUNCT
ijtc-362	136	33	,	,	PUNCT
ijtc-362	136	34	and	and	CCONJ
ijtc-362	136	35	common	common	ADJ
ijtc-362	136	36	spot	spot	NOUN
ijtc-362	136	37	of	of	ADP
ijtc-362	136	38	specialists	specialist	NOUN
ijtc-362	136	39	(	(	PUNCT
ijtc-362	136	40	dprd	dprd	NOUN
ijtc-362	136	41	/	/	SYM
ijtc-362	136	42	dewan	dewan	PROPN
ijtc-362	136	43	perwakilan	perwakilan	PROPN
ijtc-362	136	44	rakyat	rakyat	PROPN
ijtc-362	136	45	daerah	daerah	PROPN
ijtc-362	136	46	)	)	PUNCT
ijtc-362	136	47	additionally	additionally	ADV
ijtc-362	136	48	center	center	NOUN
ijtc-362	136	49	around	around	ADP
ijtc-362	136	50	the	the	DET
ijtc-362	136	51	demonstration	demonstration	NOUN
ijtc-362	136	52	of	of	ADP
ijtc-362	136	53	good	good	ADJ
ijtc-362	136	54	organization	organization	NOUN
ijtc-362	136	55	in	in	ADP
ijtc-362	136	56	government	government	NOUN
ijtc-362	136	57	in	in	ADP
ijtc-362	136	58	indonesia	indonesia	PROPN
ijtc-362	136	59	.	.	PUNCT
ijtc-362	137	1	the	the	DET
ijtc-362	137	2	foundation	foundation	NOUN
ijtc-362	137	3	of	of	ADP
ijtc-362	137	4	laws	law	NOUN
ijtc-362	137	5	concerning	concern	VERB
ijtc-362	137	6	three	three	NUM
ijtc-362	137	7	money	money	NOUN
ijtc-362	137	8	related	relate	VERB
ijtc-362	137	9	groups	group	NOUN
ijtc-362	137	10	state	state	NOUN
ijtc-362	137	11	and	and	CCONJ
ijtc-362	137	12	neighborhood	neighborhood	NOUN
ijtc-362	137	13	government	government	NOUN
ijtc-362	137	14	is	be	AUX
ijtc-362	137	15	an	an	DET
ijtc-362	137	16	impression	impression	NOUN
ijtc-362	137	17	of	of	ADP
ijtc-362	137	18	the	the	DET
ijtc-362	137	19	powerful	powerful	ADJ
ijtc-362	137	20	responsibility	responsibility	NOUN
ijtc-362	137	21	of	of	ADP
ijtc-362	137	22	people	people	NOUN
ijtc-362	137	23	's	's	PART
ijtc-362	137	24	agents	agent	NOUN
ijtc-362	137	25	in	in	ADP
ijtc-362	137	26	the	the	DET
ijtc-362	137	27	dpr	dpr	PROPN
ijtc-362	137	28	.	.	PUNCT
ijtc-362	138	1	additionally	additionally	ADV
ijtc-362	138	2	,	,	PUNCT
ijtc-362	138	3	obligation	obligation	NOUN
ijtc-362	138	4	regarding	regard	VERB
ijtc-362	138	5	execution	execution	NOUN
ijtc-362	138	6	the	the	DET
ijtc-362	138	7	state	state	NOUN
ijtc-362	138	8	monetary	monetary	ADJ
ijtc-362	138	9	arrangement	arrangement	NOUN
ijtc-362	138	10	(	(	PUNCT
ijtc-362	138	11	apbn)/commonplace	apbn)/commonplace	NOUN
ijtc-362	138	12	government	government	NOUN
ijtc-362	138	13	monetary	monetary	ADJ
ijtc-362	138	14	arrangement	arrangement	NOUN
ijtc-362	138	15	(	(	PUNCT
ijtc-362	138	16	apbd	apbd	NOUN
ijtc-362	138	17	)	)	PUNCT
ijtc-362	138	18	requires	require	VERB
ijtc-362	138	19	underwriting	underwrite	VERB
ijtc-362	138	20	from	from	ADP
ijtc-362	138	21	the	the	DET
ijtc-362	138	22	spot	spot	NOUN
ijtc-362	138	23	of	of	ADP
ijtc-362	138	24	specialists	specialist	NOUN
ijtc-362	138	25	(	(	PUNCT
ijtc-362	138	26	dpr	dpr	PROPN
ijtc-362	138	27	)	)	PUNCT
ijtc-362	138	28	,	,	PUNCT
ijtc-362	138	29	and	and	CCONJ
ijtc-362	138	30	neighborhood	neighborhood	NOUN
ijtc-362	138	31	spot	spot	NOUN
ijtc-362	138	32	of	of	ADP
ijtc-362	138	33	representatives	representative	NOUN
ijtc-362	138	34	(	(	PUNCT
ijtc-362	138	35	dprd	dprd	NOUN
ijtc-362	138	36	)	)	PUNCT
ijtc-362	138	37	dpr	dpr	PROPN
ijtc-362	138	38	/	/	SYM
ijtc-362	138	39	dprd	dprd	NOUN
ijtc-362	138	40	.	.	PUNCT
ijtc-362	139	1	thought	think	VERB
ijtc-362	139	2	from	from	ADP
ijtc-362	139	3	the	the	DET
ijtc-362	139	4	private	private	ADJ
ijtc-362	139	5	region	region	NOUN
ijtc-362	139	6	may	may	AUX
ijtc-362	139	7	not	not	PART
ijtc-362	139	8	be	be	AUX
ijtc-362	139	9	astoundingly	astoundingly	ADV
ijtc-362	139	10	enormous	enormous	ADJ
ijtc-362	139	11	in	in	ADP
ijtc-362	139	12	light	light	NOUN
ijtc-362	139	13	of	of	ADP
ijtc-362	139	14	the	the	DET
ijtc-362	139	15	fact	fact	NOUN
ijtc-362	139	16	that	that	SCONJ
ijtc-362	139	17	the	the	DET
ijtc-362	139	18	accounting	accounting	NOUN
ijtc-362	139	19	government	government	NOUN
ijtc-362	139	20	does	do	AUX
ijtc-362	139	21	n't	not	PART
ijtc-362	139	22	directly	directly	ADV
ijtc-362	139	23	influence	influence	VERB
ijtc-362	139	24	the	the	DET
ijtc-362	139	25	activities	activity	NOUN
ijtc-362	139	26	of	of	ADP
ijtc-362	139	27	region	region	NOUN
ijtc-362	139	28	private	private	ADJ
ijtc-362	139	29	.	.	PUNCT
ijtc-362	140	1	nevertheless	nevertheless	ADV
ijtc-362	140	2	,	,	PUNCT
ijtc-362	140	3	the	the	DET
ijtc-362	140	4	usage	usage	NOUN
ijtc-362	140	5	of	of	ADP
ijtc-362	140	6	information	information	NOUN
ijtc-362	140	7	advancement	advancement	NOUN
ijtc-362	140	8	and	and	CCONJ
ijtc-362	140	9	systems	system	NOUN
ijtc-362	140	10	improvement	improvement	NOUN
ijtc-362	140	11	accounting	accounting	NOUN
ijtc-362	140	12	based	base	VERB
ijtc-362	140	13	information	information	NOUN
ijtc-362	140	14	will	will	AUX
ijtc-362	140	15	enable	enable	VERB
ijtc-362	140	16	some	some	DET
ijtc-362	140	17	business	business	NOUN
ijtc-362	140	18	performers	performer	NOUN
ijtc-362	140	19	in	in	ADP
ijtc-362	140	20	the	the	DET
ijtc-362	140	21	private	private	ADJ
ijtc-362	140	22	region	region	NOUN
ijtc-362	140	23	to	to	PART
ijtc-362	140	24	take	take	VERB
ijtc-362	140	25	advantage	advantage	NOUN
ijtc-362	140	26	of	of	ADP
ijtc-362	140	27	the	the	DET
ijtc-362	140	28	benefits	benefit	NOUN
ijtc-362	140	29	.	.	PUNCT
ijtc-362	141	1	law	law	NOUN
ijtc-362	141	2	no	no	INTJ
ijtc-362	141	3	.	.	PROPN
ijtc-362	141	4	17	17	NUM
ijtc-362	141	5	of	of	ADP
ijtc-362	141	6	2003	2003	NUM
ijtc-362	141	7	and	and	CCONJ
ijtc-362	141	8	law	law	NOUN
ijtc-362	141	9	no	no	INTJ
ijtc-362	141	10	.	.	NOUN
ijtc-362	141	11	15	15	NUM
ijtc-362	141	12	of	of	ADP
ijtc-362	141	13	2004	2004	NUM
ijtc-362	141	14	states	state	VERB
ijtc-362	141	15	that	that	SCONJ
ijtc-362	141	16	the	the	DET
ijtc-362	141	17	obligation	obligation	NOUN
ijtc-362	141	18	regarding	regard	VERB
ijtc-362	141	19	the	the	DET
ijtc-362	141	20	execution	execution	NOUN
ijtc-362	141	21	of	of	ADP
ijtc-362	141	22	the	the	DET
ijtc-362	141	23	state	state	NOUN
ijtc-362	141	24	monetary	monetary	ADJ
ijtc-362	141	25	arrangement	arrangement	NOUN
ijtc-362	141	26	(	(	PUNCT
ijtc-362	141	27	apbn	apbn	ADJ
ijtc-362	141	28	/	/	SYM
ijtc-362	141	29	anggaran	anggaran	ADJ
ijtc-362	141	30	pendapatan	pendapatan	NOUN
ijtc-362	141	31	belanja	belanja	VERB
ijtc-362	141	32	nasional)/regional	nasional)/regional	ADJ
ijtc-362	141	33	government	government	NOUN
ijtc-362	141	34	spending	spending	NOUN
ijtc-362	141	35	plan	plan	NOUN
ijtc-362	141	36	(	(	PUNCT
ijtc-362	141	37	apbd	apbd	NOUN
ijtc-362	141	38	)	)	PUNCT
ijtc-362	141	39	is	be	AUX
ijtc-362	141	40	investigated	investigate	VERB
ijtc-362	141	41	by	by	ADP
ijtc-362	141	42	the	the	DET
ijtc-362	141	43	(	(	PUNCT
ijtc-362	141	44	transcendent	transcendent	ADJ
ijtc-362	141	45	survey	survey	NOUN
ijtc-362	141	46	office	office	PROPN
ijtc-362	141	47	)	)	PUNCT
ijtc-362	141	48	bpk	bpk	PROPN
ijtc-362	141	49	..	..	PUNCT
ijtc-362	141	50	to	to	PART
ijtc-362	141	51	give	give	VERB
ijtc-362	141	52	an	an	DET
ijtc-362	141	53	appraisal	appraisal	NOUN
ijtc-362	141	54	,	,	PUNCT
ijtc-362	141	55	(	(	PUNCT
ijtc-362	141	56	transcendent	transcendent	NOUN
ijtc-362	141	57	survey	survey	NOUN
ijtc-362	141	58	association	association	PROPN
ijtc-362	141	59	)	)	PUNCT
ijtc-362	142	1	bpk	bpk	NOUN
ijtc-362	142	2	requires	require	VERB
ijtc-362	142	3	an	an	DET
ijtc-362	142	4	accounting	accounting	NOUN
ijtc-362	142	5	standard	standard	NOUN
ijtc-362	142	6	overall	overall	ADJ
ijtc-362	142	7	recognized	recognize	VERB
ijtc-362	142	8	organization	organization	NOUN
ijtc-362	142	9	.	.	PUNCT
ijtc-362	143	1	government	government	NOUN
ijtc-362	143	2	internal	internal	ADJ
ijtc-362	143	3	regulatory	regulatory	ADJ
ijtc-362	143	4	mechanical	mechanical	NOUN
ijtc-362	143	5	get	get	VERB
ijtc-362	143	6	together	together	ADV
ijtc-362	143	7	(	(	PUNCT
ijtc-362	143	8	apip	apip	ADJ
ijtc-362	143	9	)	)	PUNCT
ijtc-362	143	10	which	which	PRON
ijtc-362	143	11	fuses	fuse	VERB
ijtc-362	143	12	typical	typical	ADJ
ijtc-362	143	13	inside	inside	ADJ
ijtc-362	143	14	audit	audit	NOUN
ijtc-362	143	15	office	office	NOUN
ijtc-362	143	16	bawasda	bawasda	NOUN
ijtc-362	143	17	,	,	PUNCT
ijtc-362	143	18	inspector	inspector	NOUN
ijtc-362	143	19	general	general	NOUN
ijtc-362	143	20	,	,	PUNCT
ijtc-362	143	21	and	and	CCONJ
ijtc-362	143	22	proof	proof	NOUN
ijtc-362	143	23	of	of	ADP
ijtc-362	143	24	motorized	motorize	VERB
ijtc-362	143	25	vehicle	vehicle	NOUN
ijtc-362	143	26	ownership	ownership	NOUN
ijtc-362	143	27	(	(	PUNCT
ijtc-362	143	28	bpkp	bpkp	PROPN
ijtc-362	143	29	/	/	SYM
ijtc-362	143	30	badan	badan	PROPN
ijtc-362	143	31	pengawasan	pengawasan	PROPN
ijtc-362	143	32	keuangan	keuangan	PROPN
ijtc-362	143	33	dan	dan	PROPN
ijtc-362	143	34	pembangunan	pembangunan	PROPN
ijtc-362	143	35	)	)	PUNCT
ijtc-362	143	36	is	be	AUX
ijtc-362	143	37	the	the	DET
ijtc-362	143	38	public	public	ADJ
ijtc-362	143	39	power	power	NOUN
ijtc-362	143	40	's	's	PART
ijtc-362	143	41	inside	inside	ADJ
ijtc-362	143	42	evaluator	evaluator	NOUN
ijtc-362	143	43	whose	whose	DET
ijtc-362	143	44	work	work	NOUN
ijtc-362	143	45	is	be	AUX
ijtc-362	143	46	to	to	PART
ijtc-362	143	47	help	help	VERB
ijtc-362	143	48	pioneers	pioneer	NOUN
ijtc-362	143	49	in	in	ADP
ijtc-362	143	50	understanding	understand	VERB
ijtc-362	143	51	a	a	DET
ijtc-362	143	52	good	good	ADJ
ijtc-362	143	53	inward	inward	ADJ
ijtc-362	143	54	control	control	NOUN
ijtc-362	143	55	system	system	NOUN
ijtc-362	143	56	to	to	PART
ijtc-362	143	57	help	help	VERB
ijtc-362	143	58	execution	execution	NOUN
ijtc-362	143	59	improvement	improvement	NOUN
ijtc-362	143	60	of	of	ADP
ijtc-362	143	61	government	government	NOUN
ijtc-362	143	62	associations	association	NOUN
ijtc-362	143	63	while	while	SCONJ
ijtc-362	143	64	thwarting	thwart	VERB
ijtc-362	143	65	contamination	contamination	NOUN
ijtc-362	143	66	and	and	CCONJ
ijtc-362	143	67	corruption	corruption	NOUN
ijtc-362	143	68	practices	practice	NOUN
ijtc-362	143	69	.	.	PUNCT
ijtc-362	144	1	accounting	accounting	NOUN
ijtc-362	144	2	government	government	NOUN
ijtc-362	144	3	is	be	AUX
ijtc-362	144	4	immovably	immovably	ADV
ijtc-362	144	5	related	relate	VERB
ijtc-362	144	6	and	and	CCONJ
ijtc-362	144	7	influences	influence	NOUN
ijtc-362	144	8	within	within	ADP
ijtc-362	144	9	control	control	NOUN
ijtc-362	144	10	structure	structure	NOUN
ijtc-362	144	11	so	so	SCONJ
ijtc-362	144	12	inside	inside	ADJ
ijtc-362	144	13	auditors	auditor	NOUN
ijtc-362	144	14	certainly	certainly	ADV
ijtc-362	144	15	should	should	AUX
ijtc-362	144	16	have	have	VERB
ijtc-362	144	17	the	the	DET
ijtc-362	144	18	limit	limit	NOUN
ijtc-362	144	19	in	in	ADP
ijtc-362	144	20	the	the	DET
ijtc-362	144	21	field	field	NOUN
ijtc-362	144	22	of	of	ADP
ijtc-362	144	23	government	government	NOUN
ijtc-362	144	24	accounting	accounting	NOUN
ijtc-362	144	25	so	so	SCONJ
ijtc-362	144	26	they	they	PRON
ijtc-362	144	27	can	can	AUX
ijtc-362	144	28	expect	expect	VERB
ijtc-362	144	29	a	a	DET
ijtc-362	144	30	section	section	NOUN
ijtc-362	144	31	in	in	ADP
ijtc-362	144	32	engaging	engage	VERB
ijtc-362	144	33	the	the	DET
ijtc-362	144	34	execution	execution	NOUN
ijtc-362	144	35	of	of	ADP
ijtc-362	144	36	government	government	NOUN
ijtc-362	144	37	accounting	accounting	NOUN
ijtc-362	144	38	that	that	PRON
ijtc-362	144	39	is	be	AUX
ijtc-362	144	40	being	be	AUX
ijtc-362	144	41	made	make	VERB
ijtc-362	144	42	.	.	PUNCT
ijtc-362	145	1	to	to	PART
ijtc-362	145	2	help	help	VERB
ijtc-362	145	3	the	the	DET
ijtc-362	145	4	compelling	compelling	ADJ
ijtc-362	145	5	utilization	utilization	NOUN
ijtc-362	145	6	of	of	ADP
ijtc-362	145	7	government	government	NOUN
ijtc-362	145	8	accounting	accounting	NOUN
ijtc-362	145	9	,	,	PUNCT
ijtc-362	145	10	it	it	PRON
ijtc-362	145	11	is	be	AUX
ijtc-362	145	12	a	a	DET
ijtc-362	145	13	significant	significant	ADJ
ijtc-362	145	14	approach	approach	NOUN
ijtc-362	145	15	(	(	PUNCT
ijtc-362	145	16	1	1	NUM
ijtc-362	145	17	)	)	PUNCT
ijtc-362	145	18	,	,	PUNCT
ijtc-362	145	19	staying	stay	VERB
ijtc-362	145	20	aware	aware	ADJ
ijtc-362	145	21	of	of	ADP
ijtc-362	145	22	the	the	DET
ijtc-362	145	23	power	power	NOUN
ijtc-362	145	24	of	of	ADP
ijtc-362	145	25	progress	progress	NOUN
ijtc-362	145	26	with	with	ADP
ijtc-362	145	27	the	the	DET
ijtc-362	145	28	declaration	declaration	NOUN
ijtc-362	145	29	of	of	ADP
ijtc-362	145	30	three	three	NUM
ijtc-362	145	31	heaps	heap	NOUN
ijtc-362	145	32	of	of	ADP
ijtc-362	145	33	laws	law	NOUN
ijtc-362	145	34	in	in	ADP
ijtc-362	145	35	the	the	DET
ijtc-362	145	36	field	field	NOUN
ijtc-362	145	37	of	of	ADP
ijtc-362	145	38	state	state	NOUN
ijtc-362	145	39	finance	finance	NOUN
ijtc-362	145	40	and	and	CCONJ
ijtc-362	145	41	in	in	ADP
ijtc-362	145	42	the	the	DET
ijtc-362	145	43	field	field	NOUN
ijtc-362	145	44	of	of	ADP
ijtc-362	145	45	the	the	DET
ijtc-362	145	46	neighborhood	neighborhood	NOUN
ijtc-362	145	47	government	government	NOUN
ijtc-362	145	48	,	,	PUNCT
ijtc-362	145	49	(	(	PUNCT
ijtc-362	145	50	2	2	NUM
ijtc-362	145	51	)	)	PUNCT
ijtc-362	145	52	,	,	PUNCT
ijtc-362	145	53	working	work	VERB
ijtc-362	145	54	with	with	ADP
ijtc-362	145	55	the	the	DET
ijtc-362	145	56	usage	usage	NOUN
ijtc-362	145	57	of	of	ADP
ijtc-362	145	58	government	government	NOUN
ijtc-362	145	59	accounting	accounting	NOUN
ijtc-362	145	60	,	,	PUNCT
ijtc-362	145	61	(	(	PUNCT
ijtc-362	145	62	3	3	NUM
ijtc-362	145	63	)	)	PUNCT
ijtc-362	145	64	,	,	PUNCT
ijtc-362	145	65	engaging	engage	VERB
ijtc-362	145	66	the	the	DET
ijtc-362	145	67	commitment	commitment	NOUN
ijtc-362	145	68	of	of	ADP
ijtc-362	145	69	schools	school	NOUN
ijtc-362	145	70	and	and	CCONJ
ijtc-362	145	71	guidance	guidance	NOUN
ijtc-362	145	72	and	and	CCONJ
ijtc-362	145	73	planning	planning	NOUN
ijtc-362	145	74	establishments	establishment	NOUN
ijtc-362	145	75	ought	ought	AUX
ijtc-362	145	76	to	to	PART
ijtc-362	145	77	be	be	AUX
ijtc-362	145	78	encouraged	encourage	VERB
ijtc-362	145	79	to	to	PART
ijtc-362	145	80	set	set	VERB
ijtc-362	145	81	up	up	ADP
ijtc-362	145	82	an	an	DET
ijtc-362	145	83	instructive	instructive	ADJ
ijtc-362	145	84	arrangement	arrangement	NOUN
ijtc-362	145	85	and	and	CCONJ
ijtc-362	145	86	outline	outline	NOUN
ijtc-362	145	87	according	accord	VERB
ijtc-362	145	88	to	to	ADP
ijtc-362	145	89	enhancements	enhancement	NOUN
ijtc-362	145	90	in	in	ADP
ijtc-362	145	91	the	the	DET
ijtc-362	145	92	field	field	NOUN
ijtc-362	145	93	of	of	ADP
ijtc-362	145	94	government	government	NOUN
ijtc-362	145	95	accounting	accounting	NOUN
ijtc-362	145	96	,	,	PUNCT
ijtc-362	145	97	(	(	PUNCT
ijtc-362	145	98	4	4	NUM
ijtc-362	145	99	)	)	PUNCT
ijtc-362	145	100	,	,	PUNCT
ijtc-362	145	101	cultivate	cultivate	VERB
ijtc-362	145	102	full	full	ADJ
ijtc-362	145	103	assembling	assembling	NOUN
ijtc-362	145	104	based	base	VERB
ijtc-362	145	105	accounting	accounting	NOUN
ijtc-362	145	106	as	as	SCONJ
ijtc-362	145	107	shown	show	VERB
ijtc-362	145	108	by	by	ADP
ijtc-362	145	109	the	the	DET
ijtc-362	145	110	request	request	NOUN
ijtc-362	145	111	for	for	ADP
ijtc-362	145	112	law	law	NOUN
ijtc-362	145	113	no	no	NOUN
ijtc-362	145	114	.	.	PROPN
ijtc-362	145	115	17	17	NUM
ijtc-362	145	116	of	of	ADP
ijtc-362	145	117	2003	2003	NUM
ijtc-362	145	118	.	.	PUNCT
ijtc-362	146	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-362	146	2	challenges	challenge	NOUN
ijtc-362	146	3	of	of	ADP
ijtc-362	146	4	policy	policy	NOUN
ijtc-362	146	5	reform	reform	NOUN
ijtc-362	146	6	on	on	ADP
ijtc-362	146	7	government	government	NOUN
ijtc-362	146	8	accounting	accounting	NOUN
ijtc-362	146	9	in	in	ADP
ijtc-362	146	10	indonesia	indonesia	PROPN
ijtc-362	146	11	:	:	PUNCT
ijtc-362	146	12	response	response	NOUN
ijtc-362	146	13	to	to	ADP
ijtc-362	146	14	changing	change	VERB
ijtc-362	146	15	global	global	ADJ
ijtc-362	146	16	dynamics	dynamic	NOUN
ijtc-362	146	17	aidi	aidi	PROPN
ijtc-362	146	18	,	,	PUNCT
ijtc-362	146	19	a.	a.	NOUN
ijtc-362	146	20	,	,	PUNCT
ijtc-362	146	21	agoestyowati	agoestyowati	PROPN
ijtc-362	146	22	,	,	PUNCT
ijtc-362	146	23	r.	r.	PROPN
ijtc-362	146	24	,	,	PUNCT
ijtc-362	146	25	susanto	susanto	PROPN
ijtc-362	146	26	.	.	PROPN
ijtc-362	146	27	,	,	PUNCT
ijtc-362	147	1	i	i	PRON
ijtc-362	147	2	,	,	PUNCT
ijtc-362	147	3	supriyono	supriyono	PROPN
ijtc-362	147	4	.	.	PUNCT
ijtc-362	147	5	,	,	PUNCT
ijtc-362	147	6	rahman	rahman	PROPN
ijtc-362	147	7	,	,	PUNCT
ijtc-362	147	8	d.a	d.a	PROPN
ijtc-362	147	9	.	.	PROPN
ijtc-362	147	10	293	293	NUM
ijtc-362	148	1	|	|	ADV
ijtc-362	148	2	ilomata	ilomata	VERB
ijtc-362	148	3	international	international	ADJ
ijtc-362	148	4	journal	journal	NOUN
ijtc-362	148	5	of	of	ADP
ijtc-362	148	6	tax	tax	PROPN
ijtc-362	148	7	&	&	CCONJ
ijtc-362	148	8	accounting	account	VERB
ijtc-362	148	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-362	148	10	conclusion	conclusion	NOUN
ijtc-362	148	11	based	base	VERB
ijtc-362	148	12	on	on	ADP
ijtc-362	148	13	the	the	DET
ijtc-362	148	14	results	result	NOUN
ijtc-362	148	15	of	of	ADP
ijtc-362	148	16	the	the	DET
ijtc-362	148	17	discussion	discussion	NOUN
ijtc-362	148	18	above	above	ADV
ijtc-362	148	19	,	,	PUNCT
ijtc-362	148	20	the	the	DET
ijtc-362	148	21	conclusions	conclusion	NOUN
ijtc-362	148	22	obtained	obtain	VERB
ijtc-362	148	23	are	be	AUX
ijtc-362	148	24	as	as	SCONJ
ijtc-362	148	25	follows	follow	VERB
ijtc-362	148	26	:	:	PUNCT
ijtc-362	149	1	1	1	X
ijtc-362	149	2	.	.	PUNCT
ijtc-362	149	3	the	the	DET
ijtc-362	149	4	government	government	NOUN
ijtc-362	149	5	has	have	AUX
ijtc-362	149	6	prepared	prepare	VERB
ijtc-362	149	7	financial	financial	ADJ
ijtc-362	149	8	statements	statement	NOUN
ijtc-362	149	9	in	in	ADP
ijtc-362	149	10	accordance	accordance	NOUN
ijtc-362	149	11	with	with	ADP
ijtc-362	149	12	law	law	NOUN
ijtc-362	149	13	number	number	NOUN
ijtc-362	149	14	17	17	NUM
ijtc-362	149	15	of	of	ADP
ijtc-362	149	16	2003	2003	NUM
ijtc-362	149	17	which	which	PRON
ijtc-362	149	18	refers	refer	VERB
ijtc-362	149	19	to	to	ADP
ijtc-362	149	20	government	government	NOUN
ijtc-362	149	21	accounting	accounting	NOUN
ijtc-362	149	22	standards	standard	NOUN
ijtc-362	149	23	(	(	PUNCT
ijtc-362	149	24	sap	sap	PROPN
ijtc-362	149	25	)	)	PUNCT
ijtc-362	149	26	.	.	PUNCT
ijtc-362	150	1	a	a	DET
ijtc-362	150	2	significant	significant	ADJ
ijtc-362	150	3	change	change	NOUN
ijtc-362	150	4	from	from	ADP
ijtc-362	150	5	government	government	NOUN
ijtc-362	150	6	accounting	accounting	NOUN
ijtc-362	150	7	in	in	ADP
ijtc-362	150	8	indonesia	indonesia	PROPN
ijtc-362	150	9	is	be	AUX
ijtc-362	150	10	from	from	ADP
ijtc-362	150	11	cash	cash	NOUN
ijtc-362	150	12	-	-	PUNCT
ijtc-362	150	13	based	base	VERB
ijtc-362	150	14	accounting	accounting	NOUN
ijtc-362	150	15	to	to	ADP
ijtc-362	150	16	cash	cash	NOUN
ijtc-362	150	17	-	-	PUNCT
ijtc-362	150	18	based	base	VERB
ijtc-362	150	19	accounting	accounting	NOUN
ijtc-362	150	20	towards	towards	ADP
ijtc-362	150	21	accruals	accrual	NOUN
ijtc-362	150	22	(	(	PUNCT
ijtc-362	150	23	cash	cash	NOUN
ijtc-362	150	24	toward	toward	ADP
ijtc-362	150	25	accruals	accrual	NOUN
ijtc-362	150	26	)	)	PUNCT
ijtc-362	150	27	.	.	PUNCT
ijtc-362	151	1	2	2	X
ijtc-362	151	2	.	.	X
ijtc-362	151	3	public	public	ADJ
ijtc-362	151	4	sector	sector	NOUN
ijtc-362	151	5	accounting	accounting	NOUN
ijtc-362	151	6	reform	reform	NOUN
ijtc-362	151	7	,	,	PUNCT
ijtc-362	151	8	which	which	PRON
ijtc-362	151	9	in	in	ADP
ijtc-362	151	10	this	this	DET
ijtc-362	151	11	case	case	NOUN
ijtc-362	151	12	is	be	AUX
ijtc-362	151	13	meant	mean	VERB
ijtc-362	151	14	is	be	AUX
ijtc-362	151	15	government	government	NOUN
ijtc-362	151	16	accounting	accounting	NOUN
ijtc-362	151	17	reform	reform	NOUN
ijtc-362	151	18	in	in	ADP
ijtc-362	151	19	indonesia	indonesia	PROPN
ijtc-362	151	20	caused	cause	VERB
ijtc-362	151	21	by	by	ADP
ijtc-362	151	22	external	external	ADJ
ijtc-362	151	23	and	and	CCONJ
ijtc-362	151	24	internal	internal	ADJ
ijtc-362	151	25	influences	influence	NOUN
ijtc-362	151	26	.	.	PUNCT
ijtc-362	152	1	external	external	ADJ
ijtc-362	152	2	factors	factor	NOUN
ijtc-362	152	3	are	be	AUX
ijtc-362	152	4	caused	cause	VERB
ijtc-362	152	5	by	by	ADP
ijtc-362	152	6	the	the	DET
ijtc-362	152	7	strong	strong	ADJ
ijtc-362	152	8	influence	influence	NOUN
ijtc-362	152	9	of	of	ADP
ijtc-362	152	10	globalization	globalization	NOUN
ijtc-362	152	11	.	.	PUNCT
ijtc-362	153	1	3	3	X
ijtc-362	153	2	.	.	X
ijtc-362	153	3	public	public	ADJ
ijtc-362	153	4	sector	sector	NOUN
ijtc-362	153	5	accounting	accounting	NOUN
ijtc-362	153	6	reforms	reform	NOUN
ijtc-362	153	7	in	in	ADP
ijtc-362	153	8	indonesia	indonesia	PROPN
ijtc-362	153	9	are	be	AUX
ijtc-362	153	10	changing	change	VERB
ijtc-362	153	11	single	single	ADJ
ijtc-362	153	12	entry	entry	NOUN
ijtc-362	153	13	to	to	ADP
ijtc-362	153	14	double	double	ADJ
ijtc-362	153	15	entry	entry	NOUN
ijtc-362	153	16	bookkeeping	bookkeeping	NOUN
ijtc-362	153	17	and	and	CCONJ
ijtc-362	153	18	changing	change	VERB
ijtc-362	153	19	the	the	DET
ijtc-362	153	20	basis	basis	NOUN
ijtc-362	153	21	of	of	ADP
ijtc-362	153	22	cash	cash	NOUN
ijtc-362	153	23	-	-	PUNCT
ijtc-362	153	24	based	base	VERB
ijtc-362	153	25	accounting	accounting	NOUN
ijtc-362	153	26	to	to	ADP
ijtc-362	153	27	accrual	accrual	ADJ
ijtc-362	153	28	-	-	PUNCT
ijtc-362	153	29	based	base	VERB
ijtc-362	153	30	.	.	PUNCT
ijtc-362	154	1	4	4	X
ijtc-362	154	2	.	.	X
ijtc-362	155	1	these	these	DET
ijtc-362	155	2	changes	change	NOUN
ijtc-362	155	3	do	do	AUX
ijtc-362	155	4	not	not	PART
ijtc-362	155	5	contribute	contribute	VERB
ijtc-362	155	6	significantly	significantly	ADV
ijtc-362	155	7	to	to	ADP
ijtc-362	155	8	the	the	DET
ijtc-362	155	9	transparency	transparency	NOUN
ijtc-362	155	10	,	,	PUNCT
ijtc-362	155	11	efficiency	efficiency	NOUN
ijtc-362	155	12	,	,	PUNCT
ijtc-362	155	13	and	and	CCONJ
ijtc-362	155	14	effectiveness	effectiveness	NOUN
ijtc-362	155	15	of	of	ADP
ijtc-362	155	16	the	the	DET
ijtc-362	155	17	organization	organization	NOUN
ijtc-362	155	18	.	.	PUNCT
ijtc-362	156	1	5	5	X
ijtc-362	156	2	.	.	X
ijtc-362	156	3	one	one	NUM
ijtc-362	156	4	of	of	ADP
ijtc-362	156	5	the	the	DET
ijtc-362	156	6	principal	principal	ADJ
ijtc-362	156	7	features	feature	NOUN
ijtc-362	156	8	of	of	ADP
ijtc-362	156	9	accounting	account	VERB
ijtc-362	156	10	in	in	ADP
ijtc-362	156	11	the	the	DET
ijtc-362	156	12	21st	21st	ADJ
ijtc-362	156	13	century	century	NOUN
ijtc-362	156	14	is	be	AUX
ijtc-362	156	15	harmonisation	harmonisation	NOUN
ijtc-362	156	16	and	and	CCONJ
ijtc-362	156	17	standarisation	standarisation	NOUN
ijtc-362	156	18	.	.	PUNCT
ijtc-362	157	1	6	6	X
ijtc-362	157	2	.	.	X
ijtc-362	157	3	accounting	accounting	NOUN
ijtc-362	157	4	reform	reform	NOUN
ijtc-362	157	5	has	have	VERB
ijtc-362	157	6	to	to	PART
ijtc-362	157	7	do	do	VERB
ijtc-362	157	8	with	with	ADP
ijtc-362	157	9	regional	regional	ADJ
ijtc-362	157	10	autonomy	autonomy	NOUN
ijtc-362	157	11	.	.	PUNCT
ijtc-362	158	1	this	this	DET
ijtc-362	158	2	regional	regional	ADJ
ijtc-362	158	3	autonomy	autonomy	NOUN
ijtc-362	158	4	is	be	AUX
ijtc-362	158	5	one	one	NUM
ijtc-362	158	6	part	part	NOUN
ijtc-362	158	7	of	of	ADP
ijtc-362	158	8	the	the	DET
ijtc-362	158	9	changing	change	VERB
ijtc-362	158	10	global	global	ADJ
ijtc-362	158	11	dynamics	dynamic	NOUN
ijtc-362	158	12	.	.	PUNCT
ijtc-362	159	1	reference	reference	PROPN
ijtc-362	159	2	barrett	barrett	PROPN
ijtc-362	159	3	,	,	PUNCT
ijtc-362	159	4	p.	p.	NOUN
ijtc-362	159	5	(	(	PUNCT
ijtc-362	159	6	2004	2004	NUM
ijtc-362	159	7	)	)	PUNCT
ijtc-362	159	8	.	.	PUNCT
ijtc-362	160	1	financial	financial	ADJ
ijtc-362	160	2	management	management	NOUN
ijtc-362	160	3	in	in	ADP
ijtc-362	160	4	the	the	DET
ijtc-362	160	5	public	public	ADJ
ijtc-362	160	6	sector	sector	NOUN
ijtc-362	160	7	–	–	PUNCT
ijtc-362	160	8	how	how	SCONJ
ijtc-362	160	9	accrual	accrual	ADJ
ijtc-362	160	10	accounting	accounting	NOUN
ijtc-362	160	11	and	and	CCONJ
ijtc-362	160	12	budgeting	budgeting	NOUN
ijtc-362	160	13	enhances	enhance	NOUN
ijtc-362	160	14	governance	governance	NOUN
ijtc-362	160	15	and	and	CCONJ
ijtc-362	160	16	accountability	accountability	NOUN
ijtc-362	160	17	.	.	PUNCT
ijtc-362	161	1	address	address	NOUN
ijtc-362	161	2	to	to	ADP
ijtc-362	161	3	the	the	DET
ijtc-362	161	4	challenge	challenge	NOUN
ijtc-362	161	5	of	of	ADP
ijtc-362	161	6	change	change	NOUN
ijtc-362	161	7	:	:	PUNCT
ijtc-362	161	8	driving	drive	VERB
ijtc-362	161	9	governance	governance	NOUN
ijtc-362	161	10	and	and	CCONJ
ijtc-362	161	11	accountability	accountability	NOUN
ijtc-362	161	12	.	.	PUNCT
ijtc-362	162	1	https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.456.3105&rep=rep1&type=pdf	https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.456.3105&rep=rep1&type=pdf	PROPN
ijtc-362	162	2	blöndal	blöndal	NOUN
ijtc-362	162	3	,	,	PUNCT
ijtc-362	162	4	j.	j.	PROPN
ijtc-362	162	5	r.	r.	PROPN
ijtc-362	162	6	,	,	PUNCT
ijtc-362	162	7	hawkesworth	hawkesworth	PROPN
ijtc-362	162	8	,	,	PUNCT
ijtc-362	162	9	i.	i.	PROPN
ijtc-362	162	10	,	,	PUNCT
ijtc-362	162	11	&	&	CCONJ
ijtc-362	162	12	choi	choi	PROPN
ijtc-362	162	13	,	,	PUNCT
ijtc-362	162	14	h.-d	h.-d	PROPN
ijtc-362	162	15	.	.	PUNCT
ijtc-362	163	1	(	(	PUNCT
ijtc-362	163	2	2009	2009	NUM
ijtc-362	163	3	)	)	PUNCT
ijtc-362	163	4	.	.	PUNCT
ijtc-362	164	1	budgeting	budget	VERB
ijtc-362	164	2	in	in	ADP
ijtc-362	164	3	indonesia	indonesia	PROPN
ijtc-362	164	4	.	.	PUNCT
ijtc-362	165	1	https://www.oecd.org/gov/budgeting/45362389.pdf	https://www.oecd.org/gov/budgeting/45362389.pdf	PROPN
ijtc-362	165	2	cairns	cairns	PROPN
ijtc-362	165	3	,	,	PUNCT
ijtc-362	165	4	d.	d.	PROPN
ijtc-362	165	5	,	,	PUNCT
ijtc-362	165	6	massoudi	massoudi	PROPN
ijtc-362	165	7	,	,	PUNCT
ijtc-362	165	8	d.	d.	PROPN
ijtc-362	165	9	,	,	PUNCT
ijtc-362	165	10	taplin	taplin	PROPN
ijtc-362	165	11	,	,	PUNCT
ijtc-362	165	12	r.	r.	PROPN
ijtc-362	165	13	,	,	PUNCT
ijtc-362	165	14	&	&	CCONJ
ijtc-362	165	15	tarca	tarca	PROPN
ijtc-362	165	16	,	,	PUNCT
ijtc-362	165	17	a.	a.	NOUN
ijtc-362	165	18	(	(	PUNCT
ijtc-362	165	19	2011	2011	NUM
ijtc-362	165	20	)	)	PUNCT
ijtc-362	165	21	.	.	PUNCT
ijtc-362	166	1	ifrs	ifrs	PROPN
ijtc-362	166	2	fair	fair	ADJ
ijtc-362	166	3	value	value	NOUN
ijtc-362	166	4	measurement	measurement	NOUN
ijtc-362	166	5	and	and	CCONJ
ijtc-362	166	6	accounting	accounting	NOUN
ijtc-362	166	7	policy	policy	NOUN
ijtc-362	166	8	choice	choice	NOUN
ijtc-362	166	9	in	in	ADP
ijtc-362	166	10	the	the	DET
ijtc-362	166	11	united	united	PROPN
ijtc-362	166	12	kingdom	kingdom	PROPN
ijtc-362	166	13	and	and	CCONJ
ijtc-362	166	14	australia	australia	PROPN
ijtc-362	166	15	.	.	PUNCT
ijtc-362	167	1	the	the	DET
ijtc-362	167	2	british	british	PROPN
ijtc-362	167	3	accounting	accounting	PROPN
ijtc-362	167	4	review	review	PROPN
ijtc-362	167	5	,	,	PUNCT
ijtc-362	167	6	43(1	43(1	NOUN
ijtc-362	167	7	)	)	PUNCT
ijtc-362	167	8	,	,	PUNCT
ijtc-362	167	9	1–21	1–21	PROPN
ijtc-362	167	10	.	.	PUNCT
ijtc-362	168	1	https://doi.org/https://doi.org/10.1016/j.bar.2010.10.003	https://doi.org/https://doi.org/10.1016/j.bar.2010.10.003	PROPN
ijtc-362	168	2	darise	darise	NOUN
ijtc-362	168	3	,	,	PUNCT
ijtc-362	168	4	n.	n.	PROPN
ijtc-362	168	5	(	(	PUNCT
ijtc-362	168	6	2008	2008	NUM
ijtc-362	168	7	)	)	PUNCT
ijtc-362	168	8	.	.	PUNCT
ijtc-362	169	1	akuntansi	akuntansi	PROPN
ijtc-362	169	2	keuangan	keuangan	PROPN
ijtc-362	169	3	daerah	daerah	PROPN
ijtc-362	169	4	(	(	PUNCT
ijtc-362	169	5	akuntansi	akuntansi	PROPN
ijtc-362	169	6	sektor	sektor	PROPN
ijtc-362	169	7	publik	publik	PROPN
ijtc-362	169	8	)	)	PUNCT
ijtc-362	169	9	(	(	PUNCT
ijtc-362	169	10	n.	n.	NOUN
ijtc-362	169	11	darise	darise	PROPN
ijtc-362	169	12	(	(	PUNCT
ijtc-362	169	13	ed	ed	NOUN
ijtc-362	169	14	.	.	PUNCT
ijtc-362	169	15	)	)	PUNCT
ijtc-362	169	16	;	;	PUNCT
ijtc-362	169	17	i	i	PROPN
ijtc-362	169	18	)	)	PUNCT
ijtc-362	169	19	.	.	PUNCT
ijtc-362	170	1	gramedia	gramedia	PROPN
ijtc-362	170	2	.	.	PUNCT
ijtc-362	171	1	https://www.gramedia.com/api/amp/product/akuntansi-keuangan-daerahakuntansi-sektor-publik/	https://www.gramedia.com/api/amp/product/akuntansi-keuangan-daerahakuntansi-sektor-publik/	PROPN
ijtc-362	171	2	fuentes	fuentes	PROPN
ijtc-362	171	3	,	,	PUNCT
ijtc-362	171	4	s.	s.	PROPN
ijtc-362	171	5	f.	f.	PROPN
ijtc-362	171	6	,	,	PUNCT
ijtc-362	171	7	&	&	CCONJ
ijtc-362	171	8	borreguero	borreguero	PROPN
ijtc-362	171	9	,	,	PUNCT
ijtc-362	171	10	j.	j.	PROPN
ijtc-362	171	11	h.	h.	PROPN
ijtc-362	171	12	(	(	PUNCT
ijtc-362	171	13	2018	2018	NUM
ijtc-362	171	14	)	)	PUNCT
ijtc-362	171	15	.	.	PUNCT
ijtc-362	172	1	institutional	institutional	ADJ
ijtc-362	172	2	capacity	capacity	NOUN
ijtc-362	172	3	in	in	ADP
ijtc-362	172	4	the	the	DET
ijtc-362	172	5	accounting	accounting	NOUN
ijtc-362	172	6	reform	reform	NOUN
ijtc-362	172	7	process	process	NOUN
ijtc-362	172	8	in	in	ADP
ijtc-362	172	9	spanish	spanish	ADJ
ijtc-362	172	10	local	local	ADJ
ijtc-362	172	11	governments	government	NOUN
ijtc-362	172	12	.	.	PUNCT
ijtc-362	173	1	revista	revista	PROPN
ijtc-362	173	2	de	de	PROPN
ijtc-362	173	3	contabilidad	contabilidad	PROPN
ijtc-362	173	4	,	,	PUNCT
ijtc-362	173	5	21(2	21(2	NUM
ijtc-362	173	6	)	)	PUNCT
ijtc-362	173	7	,	,	PUNCT
ijtc-362	173	8	188–195	188–195	NUM
ijtc-362	173	9	.	.	PUNCT
ijtc-362	174	1	https://doi.org/10.1016/j.rcsar.2018.05.002	https://doi.org/10.1016/j.rcsar.2018.05.002	PROPN
ijtc-362	174	2	herlina	herlina	PROPN
ijtc-362	174	3	,	,	PUNCT
ijtc-362	174	4	h.	h.	PROPN
ijtc-362	174	5	(	(	PUNCT
ijtc-362	174	6	2013	2013	NUM
ijtc-362	174	7	)	)	PUNCT
ijtc-362	174	8	.	.	PUNCT
ijtc-362	175	1	analisis	analisis	ADJ
ijtc-362	175	2	faktor	faktor	NOUN
ijtc-362	175	3	-	-	PUNCT
ijtc-362	175	4	faktor	faktor	NOUN
ijtc-362	175	5	yang	yang	PROPN
ijtc-362	175	6	mempengaruhi	mempengaruhi	PROPN
ijtc-362	175	7	kesiapan	kesiapan	PROPN
ijtc-362	175	8	pemerintahan	pemerintahan	PROPN
ijtc-362	175	9	daerah	daerah	PROPN
ijtc-362	175	10	dalam	dalam	PROPN
ijtc-362	175	11	implementasi	implementasi	PROPN
ijtc-362	175	12	pp	pp	ADP
ijtc-362	175	13	71	71	NUM
ijtc-362	175	14	tahun	tahun	PROPN
ijtc-362	175	15	2010	2010	NUM
ijtc-362	175	16	(	(	PUNCT
ijtc-362	175	17	studi	studi	PROPN
ijtc-362	175	18	empiris	empiris	PROPN
ijtc-362	175	19	 	 	SPACE
ijtc-362	175	20	:	:	PUNCT
ijtc-362	175	21	kabupaten	kabupaten	PROPN
ijtc-362	175	22	nias	nias	PROPN
ijtc-362	175	23	selatan	selatan	PROPN
ijtc-362	175	24	)	)	PUNCT
ijtc-362	175	25	.	.	PUNCT
ijtc-362	176	1	jurnal	jurnal	PROPN
ijtc-362	176	2	akuntansi	akuntansi	PROPN
ijtc-362	176	3	unp	unp	PROPN
ijtc-362	176	4	,	,	PUNCT
ijtc-362	176	5	1(3	1(3	NUM
ijtc-362	176	6	)	)	PUNCT
ijtc-362	176	7	.	.	PUNCT
ijtc-362	177	1	http://ejournal.unp.ac.id/students/index.php/akt/article/view/713	http://ejournal.unp.ac.id/students/index.php/akt/article/view/713	PROPN
ijtc-362	177	2	jayasinghe	jayasinghe	ADJ
ijtc-362	177	3	,	,	PUNCT
ijtc-362	177	4	k.	k.	PROPN
ijtc-362	177	5	,	,	PUNCT
ijtc-362	177	6	adhikari	adhikari	PROPN
ijtc-362	177	7	,	,	PUNCT
ijtc-362	177	8	p.	p.	NOUN
ijtc-362	177	9	,	,	PUNCT
ijtc-362	177	10	soobaroyen	soobaroyen	NOUN
ijtc-362	177	11	,	,	PUNCT
ijtc-362	177	12	t.	t.	PROPN
ijtc-362	177	13	,	,	PUNCT
ijtc-362	177	14	wynne	wynne	PROPN
ijtc-362	177	15	,	,	PUNCT
ijtc-362	177	16	a.	a.	PROPN
ijtc-362	177	17	,	,	PUNCT
ijtc-362	177	18	malagila	malagila	PROPN
ijtc-362	177	19	,	,	PUNCT
ijtc-362	177	20	j.	j.	PROPN
ijtc-362	177	21	,	,	PUNCT
ijtc-362	177	22	&	&	CCONJ
ijtc-362	177	23	abdurafiu	abdurafiu	PROPN
ijtc-362	177	24	,	,	PUNCT
ijtc-362	177	25	n.	n.	NOUN
ijtc-362	177	26	(	(	PUNCT
ijtc-362	177	27	2021	2021	NUM
ijtc-362	177	28	)	)	PUNCT
ijtc-362	177	29	.	.	PUNCT
ijtc-362	178	1	government	government	NOUN
ijtc-362	178	2	accounting	accounting	NOUN
ijtc-362	178	3	reforms	reform	NOUN
ijtc-362	178	4	in	in	ADP
ijtc-362	178	5	sub	sub	ADJ
ijtc-362	178	6	-	-	ADJ
ijtc-362	178	7	saharan	saharan	ADJ
ijtc-362	178	8	african	african	ADJ
ijtc-362	178	9	countries	country	NOUN
ijtc-362	178	10	and	and	CCONJ
ijtc-362	178	11	the	the	DET
ijtc-362	178	12	selective	selective	ADJ
ijtc-362	178	13	ignorance	ignorance	NOUN
ijtc-362	178	14	of	of	ADP
ijtc-362	178	15	the	the	DET
ijtc-362	178	16	epistemic	epistemic	ADJ
ijtc-362	178	17	community	community	NOUN
ijtc-362	178	18	:	:	PUNCT
ijtc-362	178	19	a	a	DET
ijtc-362	178	20	competing	compete	VERB
ijtc-362	178	21	logics	logic	NOUN
ijtc-362	178	22	perspective	perspective	NOUN
ijtc-362	178	23	.	.	PUNCT
ijtc-362	179	1	critical	critical	ADJ
ijtc-362	179	2	perspectives	perspective	NOUN
ijtc-362	179	3	on	on	ADP
ijtc-362	179	4	accounting	account	VERB
ijtc-362	179	5	,	,	PUNCT
ijtc-362	179	6	78	78	NUM
ijtc-362	179	7	,	,	PUNCT
ijtc-362	179	8	102246	102246	NUM
ijtc-362	179	9	.	.	PUNCT
ijtc-362	180	1	https://doi.org/10.1016/j.cpa.2020.102246	https://doi.org/10.1016/j.cpa.2020.102246	PROPN
ijtc-362	180	2	lassou	lassou	PROPN
ijtc-362	180	3	,	,	PUNCT
ijtc-362	180	4	p.	p.	PROPN
ijtc-362	180	5	j.	j.	PROPN
ijtc-362	180	6	c.	c.	PROPN
ijtc-362	180	7	,	,	PUNCT
ijtc-362	180	8	hopper	hopper	NOUN
ijtc-362	180	9	,	,	PUNCT
ijtc-362	180	10	t.	t.	PROPN
ijtc-362	180	11	,	,	PUNCT
ijtc-362	180	12	tsamenyi	tsamenyi	PROPN
ijtc-362	180	13	,	,	PUNCT
ijtc-362	180	14	m.	m.	NOUN
ijtc-362	180	15	,	,	PUNCT
ijtc-362	180	16	&	&	CCONJ
ijtc-362	180	17	murinde	murinde	PROPN
ijtc-362	180	18	,	,	PUNCT
ijtc-362	180	19	v.	v.	PROPN
ijtc-362	180	20	(	(	PUNCT
ijtc-362	180	21	2019	2019	NUM
ijtc-362	180	22	)	)	PUNCT
ijtc-362	180	23	.	.	PUNCT
ijtc-362	181	1	varieties	variety	NOUN
ijtc-362	181	2	of	of	ADP
ijtc-362	181	3	neo	neo	NOUN
ijtc-362	181	4	-	-	NOUN
ijtc-362	181	5	colonialism	colonialism	NOUN
ijtc-362	181	6	:	:	PUNCT
ijtc-362	181	7	government	government	NOUN
ijtc-362	181	8	accounting	accounting	NOUN
ijtc-362	181	9	reforms	reform	NOUN
ijtc-362	181	10	in	in	ADP
ijtc-362	181	11	anglophone	anglophone	NOUN
ijtc-362	181	12	and	and	CCONJ
ijtc-362	181	13	francophone	francophone	NOUN
ijtc-362	181	14	africa	africa	PROPN
ijtc-362	181	15	–	–	PUNCT
ijtc-362	181	16	benin	benin	PROPN
ijtc-362	181	17	and	and	CCONJ
ijtc-362	181	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-362	181	19	challenges	challenge	NOUN
ijtc-362	181	20	of	of	ADP
ijtc-362	181	21	policy	policy	NOUN
ijtc-362	181	22	reform	reform	NOUN
ijtc-362	181	23	on	on	ADP
ijtc-362	181	24	government	government	NOUN
ijtc-362	181	25	accounting	accounting	NOUN
ijtc-362	181	26	in	in	ADP
ijtc-362	181	27	indonesia	indonesia	PROPN
ijtc-362	181	28	:	:	PUNCT
ijtc-362	181	29	response	response	NOUN
ijtc-362	181	30	to	to	ADP
ijtc-362	181	31	changing	change	VERB
ijtc-362	181	32	global	global	ADJ
ijtc-362	181	33	dynamics	dynamic	NOUN
ijtc-362	181	34	aidi	aidi	PROPN
ijtc-362	181	35	,	,	PUNCT
ijtc-362	181	36	a.	a.	NOUN
ijtc-362	181	37	,	,	PUNCT
ijtc-362	181	38	agoestyowati	agoestyowati	PROPN
ijtc-362	181	39	,	,	PUNCT
ijtc-362	181	40	r.	r.	PROPN
ijtc-362	181	41	,	,	PUNCT
ijtc-362	181	42	susanto	susanto	PROPN
ijtc-362	181	43	.	.	PROPN
ijtc-362	181	44	,	,	PUNCT
ijtc-362	181	45	i	i	PRON
ijtc-362	181	46	,	,	PUNCT
ijtc-362	181	47	supriyono	supriyono	PROPN
ijtc-362	181	48	.	.	PUNCT
ijtc-362	181	49	,	,	PUNCT
ijtc-362	181	50	rahman	rahman	PROPN
ijtc-362	181	51	,	,	PUNCT
ijtc-362	181	52	d.a	d.a	PROPN
ijtc-362	181	53	.	.	PROPN
ijtc-362	181	54	294	294	NUM
ijtc-362	181	55	|	|	ADV
ijtc-362	181	56	ilomata	ilomata	VERB
ijtc-362	181	57	international	international	ADJ
ijtc-362	181	58	journal	journal	NOUN
ijtc-362	181	59	of	of	ADP
ijtc-362	181	60	tax	tax	PROPN
ijtc-362	181	61	&	&	CCONJ
ijtc-362	181	62	accounting	accounting	PROPN
ijtc-362	181	63	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-362	181	64	ghana	ghana	PROPN
ijtc-362	181	65	compared	compare	VERB
ijtc-362	181	66	.	.	PUNCT
ijtc-362	182	1	critical	critical	ADJ
ijtc-362	182	2	perspectives	perspective	NOUN
ijtc-362	182	3	on	on	ADP
ijtc-362	182	4	accounting	accounting	NOUN
ijtc-362	182	5	,	,	PUNCT
ijtc-362	182	6	65	65	NUM
ijtc-362	182	7	,	,	PUNCT
ijtc-362	182	8	102071	102071	NUM
ijtc-362	182	9	.	.	PUNCT
ijtc-362	183	1	https://doi.org/10.1016/j.cpa.2019.01.003	https://doi.org/10.1016/j.cpa.2019.01.003	PROPN
ijtc-362	183	2	lewis	lewis	PROPN
ijtc-362	183	3	,	,	PUNCT
ijtc-362	183	4	b.	b.	PROPN
ijtc-362	183	5	d.	d.	PROPN
ijtc-362	183	6	,	,	PUNCT
ijtc-362	183	7	nguyen	nguyen	PROPN
ijtc-362	183	8	,	,	PUNCT
ijtc-362	183	9	h.	h.	PROPN
ijtc-362	183	10	t.	t.	PROPN
ijtc-362	183	11	m.	m.	PROPN
ijtc-362	183	12	,	,	PUNCT
ijtc-362	183	13	&	&	CCONJ
ijtc-362	183	14	hendrawan	hendrawan	PROPN
ijtc-362	183	15	,	,	PUNCT
ijtc-362	183	16	a.	a.	NOUN
ijtc-362	183	17	(	(	PUNCT
ijtc-362	183	18	2020	2020	NUM
ijtc-362	183	19	)	)	PUNCT
ijtc-362	183	20	.	.	PUNCT
ijtc-362	184	1	political	political	ADJ
ijtc-362	184	2	accountability	accountability	NOUN
ijtc-362	184	3	and	and	CCONJ
ijtc-362	184	4	public	public	ADJ
ijtc-362	184	5	service	service	NOUN
ijtc-362	184	6	delivery	delivery	NOUN
ijtc-362	184	7	in	in	ADP
ijtc-362	184	8	decentralized	decentralized	ADJ
ijtc-362	184	9	indonesia	indonesia	PROPN
ijtc-362	184	10	:	:	PUNCT
ijtc-362	184	11	incumbency	incumbency	NOUN
ijtc-362	184	12	advantage	advantage	NOUN
ijtc-362	184	13	and	and	CCONJ
ijtc-362	184	14	the	the	DET
ijtc-362	184	15	performance	performance	NOUN
ijtc-362	184	16	of	of	ADP
ijtc-362	184	17	second	second	ADJ
ijtc-362	184	18	term	term	NOUN
ijtc-362	184	19	mayors	mayor	NOUN
ijtc-362	184	20	.	.	PUNCT
ijtc-362	185	1	european	european	PROPN
ijtc-362	185	2	journal	journal	PROPN
ijtc-362	185	3	of	of	ADP
ijtc-362	185	4	political	political	ADJ
ijtc-362	185	5	economy	economy	NOUN
ijtc-362	185	6	,	,	PUNCT
ijtc-362	185	7	64	64	NUM
ijtc-362	185	8	,	,	PUNCT
ijtc-362	185	9	101910	101910	NUM
ijtc-362	185	10	.	.	PUNCT
ijtc-362	186	1	https://doi.org/10.1016/j.ejpoleco.2020.101910	https://doi.org/10.1016/j.ejpoleco.2020.101910	NOUN
ijtc-362	186	2	mardiasmo	mardiasmo	NOUN
ijtc-362	186	3	.	.	PUNCT
ijtc-362	187	1	(	(	PUNCT
ijtc-362	187	2	2018	2018	NUM
ijtc-362	187	3	)	)	PUNCT
ijtc-362	187	4	.	.	PUNCT
ijtc-362	188	1	otonomi	otonomi	PROPN
ijtc-362	188	2	dan	dan	PROPN
ijtc-362	188	3	manajemen	manajemen	PROPN
ijtc-362	188	4	keuangan	keuangan	VERB
ijtc-362	188	5	daerah	daerah	PROPN
ijtc-362	188	6	(	(	PUNCT
ijtc-362	188	7	mardiasmo	mardiasmo	PROPN
ijtc-362	188	8	(	(	PUNCT
ijtc-362	188	9	ed	ed	NOUN
ijtc-362	188	10	.	.	PUNCT
ijtc-362	188	11	)	)	PUNCT
ijtc-362	188	12	;	;	PUNCT
ijtc-362	188	13	iii	iii	X
ijtc-362	188	14	)	)	PUNCT
ijtc-362	188	15	.	.	PUNCT
ijtc-362	189	1	penerbit	penerbit	PROPN
ijtc-362	189	2	andi	andi	PROPN
ijtc-362	189	3	.	.	PUNCT
ijtc-362	189	4	https://andipublisher.com/produk-otonomi-dan-manajemen-keuangan-daerahedisi-terbaru	https://andipublisher.com/produk-otonomi-dan-manajemen-keuangan-daerahedisi-terbaru	PROPN
ijtc-362	189	5	moretti	moretti	PROPN
ijtc-362	189	6	,	,	PUNCT
ijtc-362	189	7	d.	d.	PROPN
ijtc-362	189	8	(	(	PUNCT
ijtc-362	189	9	2021	2021	NUM
ijtc-362	189	10	)	)	PUNCT
ijtc-362	189	11	.	.	PUNCT
ijtc-362	190	1	managing	manage	VERB
ijtc-362	190	2	fiscal	fiscal	ADJ
ijtc-362	190	3	risks	risk	NOUN
ijtc-362	190	4	:	:	PUNCT
ijtc-362	190	5	lessons	lesson	NOUN
ijtc-362	190	6	from	from	ADP
ijtc-362	190	7	case	case	NOUN
ijtc-362	190	8	studies	study	NOUN
ijtc-362	190	9	of	of	ADP
ijtc-362	190	10	selected	select	VERB
ijtc-362	190	11	oecd	oecd	PROPN
ijtc-362	190	12	countries	country	NOUN
ijtc-362	190	13	.	.	PUNCT
ijtc-362	191	1	oecd	oecd	PROPN
ijtc-362	191	2	journal	journal	PROPN
ijtc-362	191	3	on	on	ADP
ijtc-362	191	4	budgeting	budgeting	NOUN
ijtc-362	191	5	,	,	PUNCT
ijtc-362	191	6	21(1	21(1	NUM
ijtc-362	191	7	)	)	PUNCT
ijtc-362	191	8	.	.	PUNCT
ijtc-362	192	1	https://doi.org/10.1787/7db1d712-en	https://doi.org/10.1787/7db1d712-en	VERB
ijtc-362	192	2	padovani	padovani	PROPN
ijtc-362	192	3	,	,	PUNCT
ijtc-362	192	4	e.	e.	PROPN
ijtc-362	192	5	,	,	PUNCT
ijtc-362	192	6	&	&	CCONJ
ijtc-362	192	7	iacuzzi	iacuzzi	PROPN
ijtc-362	192	8	,	,	PUNCT
ijtc-362	192	9	s.	s.	PROPN
ijtc-362	192	10	(	(	PUNCT
ijtc-362	192	11	2021	2021	NUM
ijtc-362	192	12	)	)	PUNCT
ijtc-362	192	13	.	.	PUNCT
ijtc-362	193	1	real	real	ADJ
ijtc-362	193	2	-	-	PUNCT
ijtc-362	193	3	time	time	NOUN
ijtc-362	193	4	crisis	crisis	NOUN
ijtc-362	193	5	management	management	NOUN
ijtc-362	193	6	:	:	PUNCT
ijtc-362	193	7	testing	test	VERB
ijtc-362	193	8	the	the	DET
ijtc-362	193	9	role	role	NOUN
ijtc-362	193	10	of	of	ADP
ijtc-362	193	11	accounting	account	VERB
ijtc-362	193	12	in	in	ADP
ijtc-362	193	13	local	local	ADJ
ijtc-362	193	14	governments	government	NOUN
ijtc-362	193	15	.	.	PUNCT
ijtc-362	194	1	journal	journal	NOUN
ijtc-362	194	2	of	of	ADP
ijtc-362	194	3	accounting	accounting	NOUN
ijtc-362	194	4	and	and	CCONJ
ijtc-362	194	5	public	public	ADJ
ijtc-362	194	6	policy	policy	NOUN
ijtc-362	194	7	,	,	PUNCT
ijtc-362	194	8	40(3	40(3	NUM
ijtc-362	194	9	)	)	PUNCT
ijtc-362	194	10	,	,	PUNCT
ijtc-362	194	11	106854	106854	NUM
ijtc-362	194	12	.	.	PUNCT
ijtc-362	195	1	https://doi.org/10.1016/j.jaccpubpol.2021.106854	https://doi.org/10.1016/j.jaccpubpol.2021.106854	PROPN
ijtc-362	195	2	shinkle	shinkle	PROPN
ijtc-362	195	3	,	,	PUNCT
ijtc-362	195	4	g.	g.	PROPN
ijtc-362	195	5	a.	a.	PROPN
ijtc-362	195	6	,	,	PUNCT
ijtc-362	195	7	hodgkinson	hodgkinson	PROPN
ijtc-362	195	8	,	,	PUNCT
ijtc-362	195	9	g.	g.	PROPN
ijtc-362	195	10	p.	p.	PROPN
ijtc-362	195	11	,	,	PUNCT
ijtc-362	195	12	&	&	CCONJ
ijtc-362	195	13	gary	gary	PROPN
ijtc-362	195	14	,	,	PUNCT
ijtc-362	195	15	m.	m.	NOUN
ijtc-362	195	16	s.	s.	PROPN
ijtc-362	195	17	(	(	PUNCT
ijtc-362	195	18	2021	2021	NUM
ijtc-362	195	19	)	)	PUNCT
ijtc-362	195	20	.	.	PUNCT
ijtc-362	196	1	government	government	NOUN
ijtc-362	196	2	policy	policy	NOUN
ijtc-362	196	3	changes	change	NOUN
ijtc-362	196	4	and	and	CCONJ
ijtc-362	196	5	organizational	organizational	ADJ
ijtc-362	196	6	goal	goal	NOUN
ijtc-362	196	7	setting	set	VERB
ijtc-362	196	8	:	:	PUNCT
ijtc-362	196	9	extensions	extension	NOUN
ijtc-362	196	10	to	to	ADP
ijtc-362	196	11	the	the	DET
ijtc-362	196	12	behavioral	behavioral	ADJ
ijtc-362	196	13	theory	theory	NOUN
ijtc-362	196	14	of	of	ADP
ijtc-362	196	15	the	the	DET
ijtc-362	196	16	firm	firm	NOUN
ijtc-362	196	17	.	.	PUNCT
ijtc-362	197	1	journal	journal	PROPN
ijtc-362	197	2	of	of	ADP
ijtc-362	197	3	business	business	NOUN
ijtc-362	197	4	research	research	NOUN
ijtc-362	197	5	,	,	PUNCT
ijtc-362	197	6	129	129	NUM
ijtc-362	197	7	,	,	PUNCT
ijtc-362	197	8	406–417	406–417	NUM
ijtc-362	197	9	.	.	PROPN
ijtc-362	198	1	https://doi.org/https://doi.org/10.1016/j.jbusres.2021.02.056	https://doi.org/https://doi.org/10.1016/j.jbusres.2021.02.056	PROPN
ijtc-362	198	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN