id	sid	tid	token	lemma	pos
ijtc-38	1	1	the	the	DET
ijtc-38	1	2	illomata	illomata	PROPN
ijtc-38	1	3	international	international	PROPN
ijtc-38	1	4	journal	journal	PROPN
ijtc-38	1	5	of	of	ADP
ijtc-38	1	6	management	management	NOUN
ijtc-38	1	7	ijtc	ijtc	PROPN
ijtc-38	1	8	ilomata	ilomata	PROPN
ijtc-38	1	9	international	international	PROPN
ijtc-38	1	10	journal	journal	NOUN
ijtc-38	1	11	of	of	ADP
ijtc-38	1	12	tax	tax	PROPN
ijtc-38	1	13	&	&	CCONJ
ijtc-38	1	14	accounting	account	VERB
ijtc-38	1	15	p	p	PROPN
ijtc-38	1	16	-	-	PUNCT
ijtc-38	1	17	issn	issn	NOUN
ijtc-38	1	18	:	:	PUNCT
ijtc-38	1	19	2714	2714	NUM
ijtc-38	1	20	-	-	SYM
ijtc-38	1	21	9838	9838	NUM
ijtc-38	1	22	;	;	PUNCT
ijtc-38	1	23	e	e	X
ijtc-38	1	24	-	-	PUNCT
ijtc-38	1	25	issn	issn	NOUN
ijtc-38	1	26	:	:	PUNCT
ijtc-38	1	27	2714	2714	NUM
ijtc-38	1	28	-	-	SYM
ijtc-38	1	29	9846	9846	NUM
ijtc-38	1	30	vol	vol	NOUN
ijtc-38	1	31	.	.	PROPN
ijtc-38	1	32	1	1	NUM
ijtc-38	1	33	no	no	NOUN
ijtc-38	1	34	.	.	NOUN
ijtc-38	1	35	1	1	NUM
ijtc-38	1	36	october	october	PROPN
ijtc-38	1	37	2019	2019	NUM
ijtc-38	1	38	page:1	page:1	NOUN
ijtc-38	1	39	-	-	PUNCT
ijtc-38	1	40	11	11	NUM
ijtc-38	1	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-38	1	42	internal	internal	ADJ
ijtc-38	1	43	control	control	NOUN
ijtc-38	1	44	analysis	analysis	NOUN
ijtc-38	1	45	towards	towards	ADP
ijtc-38	1	46	the	the	DET
ijtc-38	1	47	accounts	account	NOUN
ijtc-38	1	48	receivable	receivable	ADJ
ijtc-38	1	49	accounting	accounting	NOUN
ijtc-38	1	50	system	system	NOUN
ijtc-38	1	51	at	at	ADP
ijtc-38	1	52	stiami	stiami	PROPN
ijtc-38	1	53	institute	institute	PROPN
ijtc-38	1	54	iin	iin	PROPN
ijtc-38	1	55	andrayanti	andrayanti	PROPN
ijtc-38	1	56	institute	institute	PROPN
ijtc-38	1	57	of	of	ADP
ijtc-38	1	58	social	social	ADJ
ijtc-38	1	59	science	science	NOUN
ijtc-38	1	60	and	and	CCONJ
ijtc-38	1	61	management	management	NOUN
ijtc-38	1	62	stiami	stiami	NOUN
ijtc-38	1	63	correspondence	correspondence	NOUN
ijtc-38	1	64	:	:	PUNCT
ijtc-38	1	65	inez_aulia@ymail.com	inez_aulia@ymail.com	NOUN
ijtc-38	1	66	submitted	submit	VERB
ijtc-38	1	67	:	:	PUNCT
ijtc-38	1	68	6	6	NUM
ijtc-38	1	69	august	august	PROPN
ijtc-38	1	70	2019	2019	NUM
ijtc-38	1	71	.	.	PUNCT
ijtc-38	2	1	revised	revise	VERB
ijtc-38	2	2	:	:	PUNCT
ijtc-38	2	3	26	26	NUM
ijtc-38	2	4	august	august	PROPN
ijtc-38	2	5	,	,	PUNCT
ijtc-38	2	6	16	16	NUM
ijtc-38	2	7	sept	sept	PROPN
ijtc-38	2	8	2019	2019	NUM
ijtc-38	2	9	.	.	PUNCT
ijtc-38	3	1	published	publish	VERB
ijtc-38	3	2	:	:	PUNCT
ijtc-38	3	3	30	30	NUM
ijtc-38	3	4	october	october	NOUN
ijtc-38	3	5	2019	2019	NUM
ijtc-38	3	6	.	.	PUNCT
ijtc-38	4	1	abstract	abstract	ADJ
ijtc-38	4	2	this	this	DET
ijtc-38	4	3	research	research	NOUN
ijtc-38	4	4	aims	aim	VERB
ijtc-38	4	5	to	to	PART
ijtc-38	4	6	reveal	reveal	VERB
ijtc-38	4	7	how	how	SCONJ
ijtc-38	4	8	internal	internal	ADJ
ijtc-38	4	9	control	control	NOUN
ijtc-38	4	10	of	of	ADP
ijtc-38	4	11	the	the	DET
ijtc-38	4	12	accounts	account	NOUN
ijtc-38	4	13	receivable	receivable	ADJ
ijtc-38	4	14	system	system	NOUN
ijtc-38	4	15	,	,	PUNCT
ijtc-38	4	16	obstacles	obstacle	NOUN
ijtc-38	4	17	faced	face	VERB
ijtc-38	4	18	on	on	ADP
ijtc-38	4	19	the	the	DET
ijtc-38	4	20	internal	internal	ADJ
ijtc-38	4	21	control	control	NOUN
ijtc-38	4	22	applied	apply	VERB
ijtc-38	4	23	,	,	PUNCT
ijtc-38	4	24	and	and	CCONJ
ijtc-38	4	25	the	the	DET
ijtc-38	4	26	endeavors	endeavor	NOUN
ijtc-38	4	27	made	make	VERB
ijtc-38	4	28	to	to	PART
ijtc-38	4	29	reduce	reduce	VERB
ijtc-38	4	30	it	it	PRON
ijtc-38	4	31	at	at	ADP
ijtc-38	4	32	stiami	stiami	PROPN
ijtc-38	4	33	institute	institute	PROPN
ijtc-38	4	34	.	.	PUNCT
ijtc-38	5	1	this	this	DET
ijtc-38	5	2	research	research	NOUN
ijtc-38	5	3	use	use	VERB
ijtc-38	5	4	descriptive	descriptive	ADJ
ijtc-38	5	5	-	-	ADJ
ijtc-38	5	6	analytical	analytical	ADJ
ijtc-38	5	7	methods	method	NOUN
ijtc-38	5	8	to	to	PART
ijtc-38	5	9	determine	determine	VERB
ijtc-38	5	10	the	the	DET
ijtc-38	5	11	implementation	implementation	NOUN
ijtc-38	5	12	of	of	ADP
ijtc-38	5	13	internal	internal	ADJ
ijtc-38	5	14	control	control	NOUN
ijtc-38	5	15	and	and	CCONJ
ijtc-38	5	16	account	account	NOUN
ijtc-38	5	17	receivable	receivable	ADJ
ijtc-38	5	18	system	system	NOUN
ijtc-38	5	19	.	.	PUNCT
ijtc-38	6	1	based	base	VERB
ijtc-38	6	2	on	on	ADP
ijtc-38	6	3	the	the	DET
ijtc-38	6	4	result	result	NOUN
ijtc-38	6	5	of	of	ADP
ijtc-38	6	6	the	the	DET
ijtc-38	6	7	research	research	NOUN
ijtc-38	6	8	,	,	PUNCT
ijtc-38	6	9	internal	internal	ADJ
ijtc-38	6	10	control	control	NOUN
ijtc-38	6	11	towards	towards	ADP
ijtc-38	6	12	the	the	DET
ijtc-38	6	13	account	account	NOUN
ijtc-38	6	14	receivable	receivable	ADJ
ijtc-38	6	15	accounting	accounting	NOUN
ijtc-38	6	16	system	system	NOUN
ijtc-38	6	17	implemented	implement	VERB
ijtc-38	6	18	on	on	ADP
ijtc-38	6	19	stiami	stiami	NOUN
ijtc-38	6	20	is	be	AUX
ijtc-38	6	21	quite	quite	ADV
ijtc-38	6	22	efficient	efficient	ADJ
ijtc-38	6	23	,	,	PUNCT
ijtc-38	6	24	indicated	indicate	VERB
ijtc-38	6	25	by	by	ADP
ijtc-38	6	26	the	the	DET
ijtc-38	6	27	independence	independence	NOUN
ijtc-38	6	28	of	of	ADP
ijtc-38	6	29	the	the	DET
ijtc-38	6	30	audit	audit	NOUN
ijtc-38	6	31	committee	committee	NOUN
ijtc-38	6	32	or	or	CCONJ
ijtc-38	6	33	the	the	DET
ijtc-38	6	34	internal	internal	ADJ
ijtc-38	6	35	supervisory	supervisory	ADJ
ijtc-38	6	36	unit	unit	NOUN
ijtc-38	6	37	(	(	PUNCT
ijtc-38	6	38	isu	isu	PROPN
ijtc-38	6	39	)	)	PUNCT
ijtc-38	6	40	in	in	ADP
ijtc-38	6	41	which	which	PRON
ijtc-38	6	42	are	be	AUX
ijtc-38	6	43	right	right	ADJ
ijtc-38	6	44	under	under	ADP
ijtc-38	6	45	the	the	DET
ijtc-38	6	46	head	head	NOUN
ijtc-38	6	47	of	of	ADP
ijtc-38	6	48	stiami	stiami	NOUN
ijtc-38	6	49	auspices	auspex	NOUN
ijtc-38	6	50	.	.	PUNCT
ijtc-38	7	1	in	in	ADP
ijtc-38	7	2	addition	addition	NOUN
ijtc-38	7	3	,	,	PUNCT
ijtc-38	7	4	stiami	stiami	NOUN
ijtc-38	7	5	's	's	PART
ijtc-38	7	6	management	management	NOUN
ijtc-38	7	7	has	have	AUX
ijtc-38	7	8	applied	apply	VERB
ijtc-38	7	9	basic	basic	ADJ
ijtc-38	7	10	concepts	concept	NOUN
ijtc-38	7	11	and	and	CCONJ
ijtc-38	7	12	principles	principle	NOUN
ijtc-38	7	13	of	of	ADP
ijtc-38	7	14	internal	internal	ADJ
ijtc-38	7	15	control	control	NOUN
ijtc-38	7	16	.	.	PUNCT
ijtc-38	8	1	in	in	ADP
ijtc-38	8	2	stiami	stiami	NOUN
ijtc-38	8	3	internal	internal	PROPN
ijtc-38	8	4	control	control	NOUN
ijtc-38	8	5	activities	activity	NOUN
ijtc-38	8	6	,	,	PUNCT
ijtc-38	8	7	it	it	PRON
ijtc-38	8	8	is	be	AUX
ijtc-38	8	9	better	well	ADJ
ijtc-38	8	10	to	to	PART
ijtc-38	8	11	enforce	enforce	VERB
ijtc-38	8	12	the	the	DET
ijtc-38	8	13	functions	function	NOUN
ijtc-38	8	14	and	and	CCONJ
ijtc-38	8	15	centralization	centralization	NOUN
ijtc-38	8	16	of	of	ADP
ijtc-38	8	17	the	the	DET
ijtc-38	8	18	online	online	ADJ
ijtc-38	8	19	system	system	NOUN
ijtc-38	8	20	so	so	SCONJ
ijtc-38	8	21	that	that	SCONJ
ijtc-38	8	22	the	the	DET
ijtc-38	8	23	operations	operation	NOUN
ijtc-38	8	24	and	and	CCONJ
ijtc-38	8	25	financial	financial	ADJ
ijtc-38	8	26	statement	statement	NOUN
ijtc-38	8	27	presentation	presentation	NOUN
ijtc-38	8	28	can	can	AUX
ijtc-38	8	29	run	run	VERB
ijtc-38	8	30	effectively	effectively	ADV
ijtc-38	8	31	and	and	CCONJ
ijtc-38	8	32	efficiently	efficiently	ADV
ijtc-38	8	33	.	.	PUNCT
ijtc-38	9	1	keywords	keyword	NOUN
ijtc-38	9	2	:	:	PUNCT
ijtc-38	9	3	internal	internal	ADJ
ijtc-38	9	4	control	control	NOUN
ijtc-38	9	5	and	and	CCONJ
ijtc-38	9	6	accounts	account	VERB
ijtc-38	9	7	receivable	receivable	ADJ
ijtc-38	9	8	system	system	NOUN
ijtc-38	9	9	.	.	PUNCT
ijtc-38	10	1	introduction	introduction	NOUN
ijtc-38	10	2	accounting	accounting	NOUN
ijtc-38	10	3	has	have	AUX
ijtc-38	10	4	endured	endure	VERB
ijtc-38	10	5	development	development	NOUN
ijtc-38	10	6	throughout	throughout	ADP
ijtc-38	10	7	the	the	DET
ijtc-38	10	8	everchanging	everchanging	NOUN
ijtc-38	10	9	era	era	NOUN
ijtc-38	10	10	continuously	continuously	ADV
ijtc-38	10	11	.	.	PUNCT
ijtc-38	11	1	the	the	DET
ijtc-38	11	2	increasingly	increasingly	ADV
ijtc-38	11	3	complex	complex	ADJ
ijtc-38	11	4	business	business	NOUN
ijtc-38	11	5	world	world	NOUN
ijtc-38	11	6	has	have	AUX
ijtc-38	11	7	caused	cause	VERB
ijtc-38	11	8	accounting	accounting	NOUN
ijtc-38	11	9	concepts	concept	NOUN
ijtc-38	11	10	and	and	CCONJ
ijtc-38	11	11	techniques	technique	NOUN
ijtc-38	11	12	developed	develop	VERB
ijtc-38	11	13	in	in	ADP
ijtc-38	11	14	which	which	PRON
ijtc-38	11	15	it	it	PRON
ijtc-38	11	16	can	can	AUX
ijtc-38	11	17	present	present	VERB
ijtc-38	11	18	information	information	NOUN
ijtc-38	11	19	about	about	ADP
ijtc-38	11	20	financial	financial	ADJ
ijtc-38	11	21	positions	position	NOUN
ijtc-38	11	22	,	,	PUNCT
ijtc-38	11	23	performance	performance	NOUN
ijtc-38	11	24	,	,	PUNCT
ijtc-38	11	25	and	and	CCONJ
ijtc-38	11	26	flow	flow	NOUN
ijtc-38	11	27	of	of	ADP
ijtc-38	11	28	funds	fund	NOUN
ijtc-38	11	29	of	of	ADP
ijtc-38	11	30	an	an	DET
ijtc-38	11	31	economic	economic	ADJ
ijtc-38	11	32	unit	unit	NOUN
ijtc-38	11	33	to	to	ADP
ijtc-38	11	34	decision	decision	NOUN
ijtc-38	11	35	-	-	PUNCT
ijtc-38	11	36	makers	maker	NOUN
ijtc-38	11	37	.	.	PUNCT
ijtc-38	12	1	the	the	DET
ijtc-38	12	2	increasing	increase	VERB
ijtc-38	12	3	competitiveness	competitiveness	NOUN
ijtc-38	12	4	in	in	ADP
ijtc-38	12	5	business	business	NOUN
ijtc-38	12	6	competition	competition	NOUN
ijtc-38	12	7	is	be	AUX
ijtc-38	12	8	an	an	DET
ijtc-38	12	9	indicator	indicator	NOUN
ijtc-38	12	10	of	of	ADP
ijtc-38	12	11	the	the	DET
ijtc-38	12	12	exploding	explode	VERB
ijtc-38	12	13	and	and	CCONJ
ijtc-38	12	14	rapid	rapid	ADJ
ijtc-38	12	15	growth	growth	NOUN
ijtc-38	12	16	of	of	ADP
ijtc-38	12	17	the	the	DET
ijtc-38	12	18	business	business	NOUN
ijtc-38	12	19	world	world	NOUN
ijtc-38	12	20	's	's	PART
ijtc-38	12	21	impact	impact	NOUN
ijtc-38	12	22	.	.	PUNCT
ijtc-38	13	1	fronting	front	VERB
ijtc-38	13	2	this	this	DET
ijtc-38	13	3	circumstance	circumstance	NOUN
ijtc-38	13	4	,	,	PUNCT
ijtc-38	13	5	companies	company	NOUN
ijtc-38	13	6	and	and	CCONJ
ijtc-38	13	7	their	their	PRON
ijtc-38	13	8	leaders	leader	NOUN
ijtc-38	13	9	are	be	AUX
ijtc-38	13	10	required	require	VERB
ijtc-38	13	11	to	to	PART
ijtc-38	13	12	be	be	AUX
ijtc-38	13	13	able	able	ADJ
ijtc-38	13	14	to	to	PART
ijtc-38	13	15	create	create	VERB
ijtc-38	13	16	or	or	CCONJ
ijtc-38	13	17	upgrade	upgrade	VERB
ijtc-38	13	18	the	the	DET
ijtc-38	13	19	companies	company	NOUN
ijtc-38	13	20	'	'	PART
ijtc-38	13	21	value	value	NOUN
ijtc-38	13	22	as	as	ADV
ijtc-38	13	23	well	well	ADV
ijtc-38	13	24	as	as	ADP
ijtc-38	13	25	managing	manage	VERB
ijtc-38	13	26	the	the	DET
ijtc-38	13	27	existing	exist	VERB
ijtc-38	13	28	production	production	NOUN
ijtc-38	13	29	factors	factor	NOUN
ijtc-38	13	30	in	in	ADP
ijtc-38	13	31	order	order	NOUN
ijtc-38	13	32	to	to	PART
ijtc-38	13	33	achieve	achieve	VERB
ijtc-38	13	34	the	the	DET
ijtc-38	13	35	companies	company	NOUN
ijtc-38	13	36	'	'	PART
ijtc-38	13	37	goals	goal	NOUN
ijtc-38	13	38	.	.	PUNCT
ijtc-38	14	1	companies	company	NOUN
ijtc-38	14	2	are	be	AUX
ijtc-38	14	3	also	also	ADV
ijtc-38	14	4	required	require	VERB
ijtc-38	14	5	to	to	PART
ijtc-38	14	6	be	be	AUX
ijtc-38	14	7	able	able	ADJ
ijtc-38	14	8	to	to	PART
ijtc-38	14	9	determine	determine	VERB
ijtc-38	14	10	a	a	DET
ijtc-38	14	11	good	good	ADJ
ijtc-38	14	12	performance	performance	NOUN
ijtc-38	14	13	in	in	ADP
ijtc-38	14	14	such	such	ADJ
ijtc-38	14	15	manner	manner	NOUN
ijtc-38	14	16	that	that	SCONJ
ijtc-38	14	17	the	the	DET
ijtc-38	14	18	company	company	NOUN
ijtc-38	14	19	would	would	AUX
ijtc-38	14	20	be	be	AUX
ijtc-38	14	21	able	able	ADJ
ijtc-38	14	22	to	to	PART
ijtc-38	14	23	warrant	warrant	VERB
ijtc-38	14	24	their	their	PRON
ijtc-38	14	25	sustainability	sustainability	NOUN
ijtc-38	14	26	.	.	PUNCT
ijtc-38	15	1	1	1	NUM
ijtc-38	16	1	|	|	ADV
ijtc-38	16	2	ilomata	ilomata	PROPN
ijtc-38	16	3	international	international	ADJ
ijtc-38	16	4	journal	journal	NOUN
ijtc-38	16	5	of	of	ADP
ijtc-38	16	6	tax	tax	PROPN
ijtc-38	16	7	&	&	CCONJ
ijtc-38	16	8	accounting	accounting	PROPN
ijtc-38	16	9	vol	vol	NOUN
ijtc-38	16	10	.	.	PROPN
ijtc-38	17	1	1	1	NUM
ijtc-38	17	2	no	no	NOUN
ijtc-38	17	3	.	.	NOUN
ijtc-38	17	4	1	1	NUM
ijtc-38	17	5	oct	oct	PROPN
ijtc-38	17	6	2019	2019	NUM
ijtc-38	17	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-38	17	8	mailto:inez_aulia@ymail.com	mailto:inez_aulia@ymail.com	NOUN
ijtc-38	17	9	analysis	analysis	NOUN
ijtc-38	17	10	of	of	ADP
ijtc-38	17	11	the	the	DET
ijtc-38	17	12	accounts	account	NOUN
ijtc-38	17	13	receivable	receivable	ADJ
ijtc-38	17	14	internal	internal	ADJ
ijtc-38	17	15	control	control	NOUN
ijtc-38	17	16	system	system	NOUN
ijtc-38	17	17	at	at	ADP
ijtc-38	17	18	stiami	stiami	PROPN
ijtc-38	17	19	institute	institute	PROPN
ijtc-38	17	20	andrayanti	andrayanti	PROPN
ijtc-38	17	21	one	one	NUM
ijtc-38	17	22	of	of	ADP
ijtc-38	17	23	the	the	DET
ijtc-38	17	24	competitive	competitive	ADJ
ijtc-38	17	25	advantages	advantage	NOUN
ijtc-38	17	26	which	which	PRON
ijtc-38	17	27	can	can	AUX
ijtc-38	17	28	be	be	AUX
ijtc-38	17	29	proposed	propose	VERB
ijtc-38	17	30	by	by	ADP
ijtc-38	17	31	trading	trading	NOUN
ijtc-38	17	32	companies	company	NOUN
ijtc-38	17	33	,	,	PUNCT
ijtc-38	17	34	as	as	ADV
ijtc-38	17	35	well	well	ADV
ijtc-38	17	36	as	as	ADP
ijtc-38	17	37	companies	company	NOUN
ijtc-38	17	38	who	who	PRON
ijtc-38	17	39	offer	offer	VERB
ijtc-38	17	40	service	service	NOUN
ijtc-38	17	41	provision	provision	NOUN
ijtc-38	17	42	,	,	PUNCT
ijtc-38	17	43	is	be	AUX
ijtc-38	17	44	the	the	DET
ijtc-38	17	45	flexibility	flexibility	NOUN
ijtc-38	17	46	of	of	ADP
ijtc-38	17	47	credit	credit	NOUN
ijtc-38	17	48	payment	payment	NOUN
ijtc-38	17	49	.	.	PUNCT
ijtc-38	18	1	credit	credit	NOUN
ijtc-38	18	2	payment	payment	NOUN
ijtc-38	18	3	systems	system	NOUN
ijtc-38	18	4	incur	incur	PROPN
ijtc-38	18	5	account	account	NOUN
ijtc-38	18	6	receivable	receivable	NOUN
ijtc-38	18	7	for	for	ADP
ijtc-38	18	8	trading	trading	NOUN
ijtc-38	18	9	companies	company	NOUN
ijtc-38	18	10	or	or	CCONJ
ijtc-38	18	11	service	service	NOUN
ijtc-38	18	12	companies	company	NOUN
ijtc-38	18	13	and	and	CCONJ
ijtc-38	18	14	incur	incur	NOUN
ijtc-38	18	15	debts	debt	NOUN
ijtc-38	18	16	for	for	ADP
ijtc-38	18	17	customers	customer	NOUN
ijtc-38	18	18	or	or	CCONJ
ijtc-38	18	19	service	service	NOUN
ijtc-38	18	20	users	user	NOUN
ijtc-38	18	21	.	.	PUNCT
ijtc-38	19	1	receivables	receivables	NOUN
ijtc-38	19	2	that	that	PRON
ijtc-38	19	3	occur	occur	VERB
ijtc-38	19	4	from	from	ADP
ijtc-38	19	5	sales	sale	NOUN
ijtc-38	19	6	or	or	CCONJ
ijtc-38	19	7	service	service	NOUN
ijtc-38	19	8	-	-	PUNCT
ijtc-38	19	9	provision	provision	NOUN
ijtc-38	19	10	are	be	AUX
ijtc-38	19	11	the	the	DET
ijtc-38	19	12	main	main	ADJ
ijtc-38	19	13	activities	activity	NOUN
ijtc-38	19	14	of	of	ADP
ijtc-38	19	15	companies	company	NOUN
ijtc-38	19	16	identified	identify	VERB
ijtc-38	19	17	as	as	ADP
ijtc-38	19	18	trade	trade	NOUN
ijtc-38	19	19	receivables	receivable	NOUN
ijtc-38	19	20	that	that	PRON
ijtc-38	19	21	are	be	AUX
ijtc-38	19	22	classified	classify	VERB
ijtc-38	19	23	as	as	ADP
ijtc-38	19	24	current	current	ADJ
ijtc-38	19	25	assets	asset	NOUN
ijtc-38	19	26	in	in	ADP
ijtc-38	19	27	the	the	DET
ijtc-38	19	28	balance	balance	NOUN
ijtc-38	19	29	sheet	sheet	NOUN
ijtc-38	19	30	.	.	PUNCT
ijtc-38	20	1	the	the	DET
ijtc-38	20	2	number	number	NOUN
ijtc-38	20	3	of	of	ADP
ijtc-38	20	4	receivables	receivables	NOUN
ijtc-38	20	5	depends	depend	VERB
ijtc-38	20	6	on	on	ADP
ijtc-38	20	7	the	the	DET
ijtc-38	20	8	company	company	NOUN
ijtc-38	20	9	management	management	NOUN
ijtc-38	20	10	policies	policy	NOUN
ijtc-38	20	11	,	,	PUNCT
ijtc-38	20	12	such	such	ADJ
ijtc-38	20	13	as	as	ADP
ijtc-38	20	14	credit	credit	NOUN
ijtc-38	20	15	and	and	CCONJ
ijtc-38	20	16	billing	billing	NOUN
ijtc-38	20	17	policies	policy	NOUN
ijtc-38	20	18	.	.	PUNCT
ijtc-38	21	1	remarking	remark	VERB
ijtc-38	21	2	from	from	ADP
ijtc-38	21	3	liquidity	liquidity	NOUN
ijtc-38	21	4	aspect	aspect	NOUN
ijtc-38	21	5	,	,	PUNCT
ijtc-38	21	6	receivable	receivable	NOUN
ijtc-38	21	7	is	be	AUX
ijtc-38	21	8	a	a	DET
ijtc-38	21	9	liquid	liquid	ADJ
ijtc-38	21	10	tool	tool	NOUN
ijtc-38	21	11	after	after	ADP
ijtc-38	21	12	cash	cash	NOUN
ijtc-38	21	13	and	and	CCONJ
ijtc-38	21	14	banks	bank	NOUN
ijtc-38	21	15	.	.	PUNCT
ijtc-38	22	1	consequently	consequently	ADV
ijtc-38	22	2	,	,	PUNCT
ijtc-38	22	3	to	to	PART
ijtc-38	22	4	avoid	avoid	VERB
ijtc-38	22	5	contrary	contrary	ADJ
ijtc-38	22	6	risks	risk	NOUN
ijtc-38	22	7	that	that	PRON
ijtc-38	22	8	can	can	AUX
ijtc-38	22	9	ensue	ensue	VERB
ijtc-38	22	10	due	due	ADP
ijtc-38	22	11	to	to	ADP
ijtc-38	22	12	the	the	DET
ijtc-38	22	13	receivables	receivables	NOUN
ijtc-38	22	14	,	,	PUNCT
ijtc-38	22	15	companies	company	NOUN
ijtc-38	22	16	must	must	AUX
ijtc-38	22	17	have	have	VERB
ijtc-38	22	18	an	an	DET
ijtc-38	22	19	adequate	adequate	ADJ
ijtc-38	22	20	accounting	accounting	NOUN
ijtc-38	22	21	system	system	NOUN
ijtc-38	22	22	as	as	SCONJ
ijtc-38	22	23	the	the	DET
ijtc-38	22	24	company	company	NOUN
ijtc-38	22	25	's	's	PART
ijtc-38	22	26	internal	internal	ADJ
ijtc-38	22	27	control	control	NOUN
ijtc-38	22	28	tools	tool	NOUN
ijtc-38	22	29	to	to	PART
ijtc-38	22	30	examine	examine	VERB
ijtc-38	22	31	business	business	NOUN
ijtc-38	22	32	activities	activity	NOUN
ijtc-38	22	33	.	.	PUNCT
ijtc-38	23	1	accounts	account	VERB
ijtc-38	23	2	receivable	receivable	ADJ
ijtc-38	23	3	accounting	accounting	NOUN
ijtc-38	23	4	system	system	NOUN
ijtc-38	23	5	aims	aim	VERB
ijtc-38	23	6	to	to	PART
ijtc-38	23	7	record	record	VERB
ijtc-38	23	8	the	the	DET
ijtc-38	23	9	company	company	NOUN
ijtc-38	23	10	's	's	PART
ijtc-38	23	11	receivables	receivables	NOUN
ijtc-38	23	12	mutations	mutation	NOUN
ijtc-38	23	13	and	and	CCONJ
ijtc-38	23	14	receivables	receivables	NOUN
ijtc-38	23	15	mutations	mutation	NOUN
ijtc-38	23	16	caused	cause	VERB
ijtc-38	23	17	by	by	ADP
ijtc-38	23	18	credit	credit	NOUN
ijtc-38	23	19	sales	sale	NOUN
ijtc-38	23	20	transactions	transaction	NOUN
ijtc-38	23	21	and	and	CCONJ
ijtc-38	23	22	cash	cash	NOUN
ijtc-38	23	23	receipts	receipt	NOUN
ijtc-38	23	24	from	from	ADP
ijtc-38	23	25	debtors	debtor	NOUN
ijtc-38	23	26	(	(	PUNCT
ijtc-38	23	27	ge	ge	PROPN
ijtc-38	23	28	&	&	CCONJ
ijtc-38	23	29	mcvay	mcvay	PROPN
ijtc-38	23	30	,	,	PUNCT
ijtc-38	23	31	2005	2005	NUM
ijtc-38	23	32	)	)	PUNCT
ijtc-38	23	33	.	.	PUNCT
ijtc-38	24	1	therefore	therefore	ADV
ijtc-38	24	2	,	,	PUNCT
ijtc-38	24	3	adequate	adequate	ADJ
ijtc-38	24	4	internal	internal	ADJ
ijtc-38	24	5	control	control	NOUN
ijtc-38	24	6	is	be	AUX
ijtc-38	24	7	needed	need	VERB
ijtc-38	24	8	to	to	PART
ijtc-38	24	9	coordinate	coordinate	VERB
ijtc-38	24	10	and	and	CCONJ
ijtc-38	24	11	supervise	supervise	VERB
ijtc-38	24	12	the	the	DET
ijtc-38	24	13	company	company	NOUN
ijtc-38	24	14	’s	’s	PART
ijtc-38	24	15	activity	activity	NOUN
ijtc-38	24	16	,	,	PUNCT
ijtc-38	24	17	especially	especially	ADV
ijtc-38	24	18	on	on	ADP
ijtc-38	24	19	receivables	receivables	NOUN
ijtc-38	24	20	.	.	PUNCT
ijtc-38	25	1	this	this	DET
ijtc-38	25	2	action	action	NOUN
ijtc-38	25	3	meant	mean	VERB
ijtc-38	25	4	to	to	PART
ijtc-38	25	5	avoid	avoid	VERB
ijtc-38	25	6	any	any	DET
ijtc-38	25	7	occurences	occurence	NOUN
ijtc-38	25	8	that	that	PRON
ijtc-38	25	9	may	may	AUX
ijtc-38	25	10	cause	cause	VERB
ijtc-38	25	11	harm	harm	NOUN
ijtc-38	25	12	to	to	ADP
ijtc-38	25	13	the	the	DET
ijtc-38	25	14	company	company	NOUN
ijtc-38	25	15	,	,	PUNCT
ijtc-38	25	16	for	for	ADP
ijtc-38	25	17	instance	instance	NOUN
ijtc-38	25	18	,	,	PUNCT
ijtc-38	25	19	misappropriation	misappropriation	NOUN
ijtc-38	25	20	,	,	PUNCT
ijtc-38	25	21	fraud	fraud	NOUN
ijtc-38	25	22	,	,	PUNCT
ijtc-38	25	23	dissipation	dissipation	NOUN
ijtc-38	25	24	,	,	PUNCT
ijtc-38	25	25	and	and	CCONJ
ijtc-38	25	26	theft	theft	NOUN
ijtc-38	25	27	from	from	ADP
ijtc-38	25	28	both	both	CCONJ
ijtc-38	25	29	inside	inside	ADP
ijtc-38	25	30	and	and	CCONJ
ijtc-38	25	31	outside	outside	ADJ
ijtc-38	25	32	parties	party	NOUN
ijtc-38	25	33	(	(	PUNCT
ijtc-38	25	34	bentley	bentley	PROPN
ijtc-38	25	35	-	-	PUNCT
ijtc-38	25	36	goode	goode	PROPN
ijtc-38	25	37	,	,	PUNCT
ijtc-38	25	38	newton	newton	PROPN
ijtc-38	25	39	,	,	PUNCT
ijtc-38	25	40	&	&	CCONJ
ijtc-38	25	41	thompson	thompson	PROPN
ijtc-38	25	42	,	,	PUNCT
ijtc-38	25	43	2017	2017	NUM
ijtc-38	25	44	)	)	PUNCT
ijtc-38	25	45	.	.	PUNCT
ijtc-38	26	1	the	the	DET
ijtc-38	26	2	internal	internal	ADJ
ijtc-38	26	3	control	control	NOUN
ijtc-38	26	4	system	system	NOUN
ijtc-38	26	5	has	have	VERB
ijtc-38	26	6	elements	element	NOUN
ijtc-38	26	7	that	that	PRON
ijtc-38	26	8	need	need	VERB
ijtc-38	26	9	to	to	PART
ijtc-38	26	10	be	be	AUX
ijtc-38	26	11	structured	structure	VERB
ijtc-38	26	12	,	,	PUNCT
ijtc-38	26	13	scilicet	scilicet	PROPN
ijtc-38	26	14	authority	authority	NOUN
ijtc-38	26	15	system	system	NOUN
ijtc-38	26	16	and	and	CCONJ
ijtc-38	26	17	responsibilities	responsibility	NOUN
ijtc-38	26	18	segregration	segregration	NOUN
ijtc-38	26	19	,	,	PUNCT
ijtc-38	26	20	especially	especially	ADV
ijtc-38	26	21	on	on	ADP
ijtc-38	26	22	operation	operation	NOUN
ijtc-38	26	23	and	and	CCONJ
ijtc-38	26	24	storage	storage	NOUN
ijtc-38	26	25	functions	function	NOUN
ijtc-38	26	26	with	with	ADP
ijtc-38	26	27	accounting	accounting	NOUN
ijtc-38	26	28	functions	function	NOUN
ijtc-38	26	29	,	,	PUNCT
ijtc-38	26	30	as	as	ADV
ijtc-38	26	31	well	well	ADV
ijtc-38	26	32	as	as	ADP
ijtc-38	26	33	a	a	DET
ijtc-38	26	34	restriction	restriction	NOUN
ijtc-38	26	35	on	on	ADP
ijtc-38	26	36	giving	give	VERB
ijtc-38	26	37	full	full	ADJ
ijtc-38	26	38	responsibility	responsibility	NOUN
ijtc-38	26	39	to	to	PART
ijtc-38	26	40	perform	perform	VERB
ijtc-38	26	41	all	all	DET
ijtc-38	26	42	stages	stage	NOUN
ijtc-38	26	43	of	of	ADP
ijtc-38	26	44	a	a	DET
ijtc-38	26	45	transaction	transaction	NOUN
ijtc-38	26	46	to	to	PART
ijtc-38	26	47	provide	provide	VERB
ijtc-38	26	48	ample	ample	ADJ
ijtc-38	26	49	protection	protection	NOUN
ijtc-38	26	50	towards	towards	ADP
ijtc-38	26	51	wealth	wealth	NOUN
ijtc-38	26	52	,	,	PUNCT
ijtc-38	26	53	debt	debt	NOUN
ijtc-38	26	54	,	,	PUNCT
ijtc-38	26	55	revenue	revenue	NOUN
ijtc-38	26	56	,	,	PUNCT
ijtc-38	26	57	and	and	CCONJ
ijtc-38	26	58	costs	cost	NOUN
ijtc-38	26	59	.	.	PUNCT
ijtc-38	27	1	internal	internal	ADJ
ijtc-38	27	2	control	control	NOUN
ijtc-38	27	3	structure	structure	NOUN
ijtc-38	27	4	represented	represent	VERB
ijtc-38	27	5	three	three	NUM
ijtc-38	27	6	things	thing	NOUN
ijtc-38	27	7	,	,	PUNCT
ijtc-38	27	8	videlicet	videlicet	NOUN
ijtc-38	27	9	control	control	PROPN
ijtc-38	27	10	environment	environment	PROPN
ijtc-38	27	11	,	,	PUNCT
ijtc-38	27	12	accounting	accounting	NOUN
ijtc-38	27	13	system	system	NOUN
ijtc-38	27	14	,	,	PUNCT
ijtc-38	27	15	and	and	CCONJ
ijtc-38	27	16	ample	ample	ADJ
ijtc-38	27	17	control	control	NOUN
ijtc-38	27	18	procedure	procedure	NOUN
ijtc-38	27	19	in	in	ADP
ijtc-38	27	20	an	an	DET
ijtc-38	27	21	organization	organization	NOUN
ijtc-38	27	22	would	would	AUX
ijtc-38	27	23	be	be	AUX
ijtc-38	27	24	able	able	ADJ
ijtc-38	27	25	to	to	PART
ijtc-38	27	26	help	help	VERB
ijtc-38	27	27	managements	management	NOUN
ijtc-38	27	28	in	in	ADP
ijtc-38	27	29	securing	secure	VERB
ijtc-38	27	30	both	both	DET
ijtc-38	27	31	physical	physical	ADJ
ijtc-38	27	32	non	non	ADJ
ijtc-38	27	33	-	-	ADJ
ijtc-38	27	34	physical	physical	ADJ
ijtc-38	27	35	assets	asset	NOUN
ijtc-38	27	36	from	from	ADP
ijtc-38	27	37	abuse	abuse	NOUN
ijtc-38	27	38	and	and	CCONJ
ijtc-38	27	39	fraud	fraud	NOUN
ijtc-38	27	40	(	(	PUNCT
ijtc-38	27	41	sofyan	sofyan	PROPN
ijtc-38	27	42	,	,	PUNCT
ijtc-38	27	43	2016	2016	NUM
ijtc-38	27	44	)	)	PUNCT
ijtc-38	27	45	.	.	PUNCT
ijtc-38	28	1	in	in	ADP
ijtc-38	28	2	each	each	DET
ijtc-38	28	3	organization	organization	NOUN
ijtc-38	28	4	,	,	PUNCT
ijtc-38	28	5	each	each	DET
ijtc-38	28	6	transaction	transaction	NOUN
ijtc-38	28	7	only	only	ADV
ijtc-38	28	8	consists	consist	VERB
ijtc-38	28	9	of	of	ADP
ijtc-38	28	10	authorization	authorization	NOUN
ijtc-38	28	11	from	from	ADP
ijtc-38	28	12	officials	official	NOUN
ijtc-38	28	13	who	who	PRON
ijtc-38	28	14	have	have	VERB
ijtc-38	28	15	the	the	DET
ijtc-38	28	16	authority	authority	NOUN
ijtc-38	28	17	to	to	PART
ijtc-38	28	18	approve	approve	VERB
ijtc-38	28	19	of	of	ADP
ijtc-38	28	20	the	the	DET
ijtc-38	28	21	deal	deal	NOUN
ijtc-38	28	22	.	.	PUNCT
ijtc-38	29	1	hence	hence	ADV
ijtc-38	29	2	,	,	PUNCT
ijtc-38	29	3	organizations	organization	NOUN
ijtc-38	29	4	must	must	AUX
ijtc-38	29	5	establish	establish	VERB
ijtc-38	29	6	a	a	DET
ijtc-38	29	7	system	system	NOUN
ijtc-38	29	8	that	that	PRON
ijtc-38	29	9	regulates	regulate	VERB
ijtc-38	29	10	the	the	DET
ijtc-38	29	11	authority	authority	NOUN
ijtc-38	29	12	’s	’s	PART
ijtc-38	29	13	arragement	arragement	NOUN
ijtc-38	29	14	for	for	ADP
ijtc-38	29	15	sanction	sanction	NOUN
ijtc-38	29	16	each	each	DET
ijtc-38	29	17	transaction	transaction	NOUN
ijtc-38	29	18	done	do	VERB
ijtc-38	29	19	.	.	PUNCT
ijtc-38	30	1	from	from	ADP
ijtc-38	30	2	the	the	DET
ijtc-38	30	3	built	build	VERB
ijtc-38	30	4	system	system	NOUN
ijtc-38	30	5	,	,	PUNCT
ijtc-38	30	6	the	the	DET
ijtc-38	30	7	implementation	implementation	NOUN
ijtc-38	30	8	would	would	AUX
ijtc-38	30	9	not	not	PART
ijtc-38	30	10	run	run	VERB
ijtc-38	30	11	successfully	successfully	ADV
ijtc-38	30	12	if	if	SCONJ
ijtc-38	30	13	there	there	PRON
ijtc-38	30	14	is	be	VERB
ijtc-38	30	15	an	an	DET
ijtc-38	30	16	unhealthy	unhealthy	ADJ
ijtc-38	30	17	practice	practice	NOUN
ijtc-38	30	18	from	from	ADP
ijtc-38	30	19	the	the	DET
ijtc-38	30	20	authorities	authority	NOUN
ijtc-38	30	21	simultaneously	simultaneously	ADV
ijtc-38	30	22	with	with	ADP
ijtc-38	30	23	incompetent	incompetent	ADJ
ijtc-38	30	24	and	and	CCONJ
ijtc-38	30	25	dishonest	dishonest	ADJ
ijtc-38	30	26	employees	employee	NOUN
ijtc-38	30	27	(	(	PUNCT
ijtc-38	30	28	hoitash	hoitash	PROPN
ijtc-38	30	29	,	,	PUNCT
ijtc-38	30	30	hoitash	hoitash	NOUN
ijtc-38	30	31	,	,	PUNCT
ijtc-38	30	32	&	&	CCONJ
ijtc-38	30	33	bedard	bedard	PROPN
ijtc-38	30	34	,	,	PUNCT
ijtc-38	30	35	2009	2009	NUM
ijtc-38	30	36	)	)	PUNCT
ijtc-38	30	37	.	.	PUNCT
ijtc-38	31	1	in	in	ADP
ijtc-38	31	2	a	a	DET
ijtc-38	31	3	reliable	reliable	ADJ
ijtc-38	31	4	accounting	accounting	NOUN
ijtc-38	31	5	system	system	NOUN
ijtc-38	31	6	,	,	PUNCT
ijtc-38	31	7	there	there	PRON
ijtc-38	31	8	are	be	VERB
ijtc-38	31	9	supervision	supervision	NOUN
ijtc-38	31	10	ways	way	NOUN
ijtc-38	31	11	that	that	PRON
ijtc-38	31	12	could	could	AUX
ijtc-38	31	13	run	run	VERB
ijtc-38	31	14	by	by	ADP
ijtc-38	31	15	itself	itself	PRON
ijtc-38	31	16	through	through	ADP
ijtc-38	31	17	a	a	DET
ijtc-38	31	18	particular	particular	ADJ
ijtc-38	31	19	system	system	NOUN
ijtc-38	31	20	plus	plus	CCONJ
ijtc-38	31	21	procedure	procedure	NOUN
ijtc-38	31	22	,	,	PUNCT
ijtc-38	31	23	the	the	DET
ijtc-38	31	24	outcome	outcome	NOUN
ijtc-38	31	25	of	of	ADP
ijtc-38	31	26	a	a	DET
ijtc-38	31	27	part	part	NOUN
ijtc-38	31	28	would	would	AUX
ijtc-38	31	29	be	be	AUX
ijtc-38	31	30	controlled	control	VERB
ijtc-38	31	31	by	by	ADP
ijtc-38	31	32	other	other	ADJ
ijtc-38	31	33	parts	part	NOUN
ijtc-38	31	34	through	through	ADP
ijtc-38	31	35	several	several	ADJ
ijtc-38	31	36	various	various	ADJ
ijtc-38	31	37	reports	report	NOUN
ijtc-38	31	38	which	which	PRON
ijtc-38	31	39	reach	reach	VERB
ijtc-38	31	40	the	the	DET
ijtc-38	31	41	management	management	NOUN
ijtc-38	31	42	.	.	PUNCT
ijtc-38	32	1	a	a	DET
ijtc-38	32	2	good	good	ADJ
ijtc-38	32	3	accounting	accounting	NOUN
ijtc-38	32	4	system	system	NOUN
ijtc-38	32	5	has	have	VERB
ijtc-38	32	6	to	to	PART
ijtc-38	32	7	be	be	AUX
ijtc-38	32	8	able	able	ADJ
ijtc-38	32	9	to	to	PART
ijtc-38	32	10	summarize	summarize	VERB
ijtc-38	32	11	internal	internal	ADJ
ijtc-38	32	12	control	control	NOUN
ijtc-38	32	13	principles	principle	NOUN
ijtc-38	32	14	and	and	CCONJ
ijtc-38	32	15	techniques	technique	NOUN
ijtc-38	32	16	,	,	PUNCT
ijtc-38	32	17	in	in	ADP
ijtc-38	32	18	2	2	NUM
ijtc-38	32	19	|	|	ADV
ijtc-38	32	20	ilomata	ilomata	PROPN
ijtc-38	32	21	international	international	ADJ
ijtc-38	32	22	journal	journal	NOUN
ijtc-38	32	23	of	of	ADP
ijtc-38	32	24	tax	tax	PROPN
ijtc-38	32	25	&	&	CCONJ
ijtc-38	32	26	accounting	accounting	PROPN
ijtc-38	32	27	vol	vol	NOUN
ijtc-38	32	28	.	.	PROPN
ijtc-38	33	1	1	1	NUM
ijtc-38	34	1	no	no	NOUN
ijtc-38	34	2	.	.	NOUN
ijtc-38	34	3	1	1	NUM
ijtc-38	34	4	oct	oct	PROPN
ijtc-38	34	5	2019	2019	NUM
ijtc-38	34	6	analysis	analysis	NOUN
ijtc-38	34	7	of	of	ADP
ijtc-38	34	8	the	the	DET
ijtc-38	34	9	accounts	account	NOUN
ijtc-38	34	10	receivable	receivable	ADJ
ijtc-38	34	11	internal	internal	ADJ
ijtc-38	34	12	control	control	NOUN
ijtc-38	34	13	system	system	NOUN
ijtc-38	34	14	at	at	ADP
ijtc-38	34	15	stiami	stiami	PROPN
ijtc-38	34	16	institute	institute	PROPN
ijtc-38	34	17	andrayanti	andrayanti	NOUN
ijtc-38	34	18	which	which	PRON
ijtc-38	34	19	one	one	NUM
ijtc-38	34	20	of	of	ADP
ijtc-38	34	21	the	the	DET
ijtc-38	34	22	attributes	attribute	NOUN
ijtc-38	34	23	is	be	AUX
ijtc-38	34	24	to	to	PART
ijtc-38	34	25	provide	provide	VERB
ijtc-38	34	26	trustworthy	trustworthy	ADJ
ijtc-38	34	27	information	information	NOUN
ijtc-38	34	28	.	.	PUNCT
ijtc-38	35	1	moreover	moreover	ADV
ijtc-38	35	2	,	,	PUNCT
ijtc-38	35	3	in	in	ADP
ijtc-38	35	4	managing	manage	VERB
ijtc-38	35	5	financial	financial	ADJ
ijtc-38	35	6	management	management	NOUN
ijtc-38	35	7	,	,	PUNCT
ijtc-38	35	8	notably	notably	ADV
ijtc-38	35	9	accounts	account	VERB
ijtc-38	35	10	receivable	receivable	ADJ
ijtc-38	35	11	,	,	PUNCT
ijtc-38	35	12	it	it	PRON
ijtc-38	35	13	needs	need	VERB
ijtc-38	35	14	to	to	PART
ijtc-38	35	15	be	be	AUX
ijtc-38	35	16	planned	plan	VERB
ijtc-38	35	17	and	and	CCONJ
ijtc-38	35	18	analyzed	analyze	VERB
ijtc-38	35	19	carefully	carefully	ADV
ijtc-38	35	20	,	,	PUNCT
ijtc-38	35	21	so	so	SCONJ
ijtc-38	35	22	that	that	SCONJ
ijtc-38	35	23	the	the	DET
ijtc-38	35	24	policies	policy	NOUN
ijtc-38	35	25	of	of	ADP
ijtc-38	35	26	accounts	account	NOUN
ijtc-38	35	27	receivable	receivable	ADJ
ijtc-38	35	28	management	management	NOUN
ijtc-38	35	29	can	can	AUX
ijtc-38	35	30	run	run	VERB
ijtc-38	35	31	effectively	effectively	ADV
ijtc-38	35	32	and	and	CCONJ
ijtc-38	35	33	efficiently	efficiently	ADV
ijtc-38	35	34	,	,	PUNCT
ijtc-38	35	35	especially	especially	ADV
ijtc-38	35	36	in	in	ADP
ijtc-38	35	37	the	the	DET
ijtc-38	35	38	implementation	implementation	NOUN
ijtc-38	35	39	of	of	ADP
ijtc-38	35	40	internal	internal	ADJ
ijtc-38	35	41	control	control	NOUN
ijtc-38	35	42	over	over	ADP
ijtc-38	35	43	the	the	DET
ijtc-38	35	44	existing	exist	VERB
ijtc-38	35	45	accounts	account	NOUN
ijtc-38	35	46	receivable	receivable	ADJ
ijtc-38	35	47	accounting	accounting	NOUN
ijtc-38	35	48	system	system	NOUN
ijtc-38	35	49	(	(	PUNCT
ijtc-38	35	50	beasley	beasley	PROPN
ijtc-38	35	51	,	,	PUNCT
ijtc-38	35	52	carcello	carcello	PROPN
ijtc-38	35	53	,	,	PUNCT
ijtc-38	35	54	hermanson	hermanson	PROPN
ijtc-38	35	55	,	,	PUNCT
ijtc-38	35	56	&	&	CCONJ
ijtc-38	35	57	lapides	lapide	NOUN
ijtc-38	35	58	,	,	PUNCT
ijtc-38	35	59	2000	2000	NUM
ijtc-38	35	60	)	)	PUNCT
ijtc-38	35	61	.	.	PUNCT
ijtc-38	36	1	stiami	stiami	NOUN
ijtc-38	36	2	institue	institue	PROPN
ijtc-38	36	3	is	be	AUX
ijtc-38	36	4	a	a	DET
ijtc-38	36	5	private	private	ADJ
ijtc-38	36	6	-	-	PUNCT
ijtc-38	36	7	owned	own	VERB
ijtc-38	36	8	business	business	NOUN
ijtc-38	36	9	engaged	engage	VERB
ijtc-38	36	10	in	in	ADP
ijtc-38	36	11	education	education	NOUN
ijtc-38	36	12	services	service	NOUN
ijtc-38	36	13	,	,	PUNCT
ijtc-38	36	14	notably	notably	ADV
ijtc-38	36	15	for	for	ADP
ijtc-38	36	16	undergraduate	undergraduate	ADJ
ijtc-38	36	17	programs	program	NOUN
ijtc-38	36	18	,	,	PUNCT
ijtc-38	36	19	which	which	PRON
ijtc-38	36	20	provide	provide	VERB
ijtc-38	36	21	services	service	NOUN
ijtc-38	36	22	for	for	ADP
ijtc-38	36	23	students	student	NOUN
ijtc-38	36	24	in	in	ADP
ijtc-38	36	25	the	the	DET
ijtc-38	36	26	learning	learning	NOUN
ijtc-38	36	27	process	process	NOUN
ijtc-38	36	28	,	,	PUNCT
ijtc-38	36	29	constantly	constantly	ADV
ijtc-38	36	30	aligning	align	VERB
ijtc-38	36	31	the	the	DET
ijtc-38	36	32	quality	quality	NOUN
ijtc-38	36	33	of	of	ADP
ijtc-38	36	34	their	their	PRON
ijtc-38	36	35	education	education	NOUN
ijtc-38	36	36	with	with	ADP
ijtc-38	36	37	the	the	DET
ijtc-38	36	38	needs	need	NOUN
ijtc-38	36	39	of	of	ADP
ijtc-38	36	40	the	the	DET
ijtc-38	36	41	working	work	VERB
ijtc-38	36	42	world	world	NOUN
ijtc-38	36	43	in	in	ADP
ijtc-38	36	44	forming	form	VERB
ijtc-38	36	45	professional	professional	ADJ
ijtc-38	36	46	human	human	ADJ
ijtc-38	36	47	resources	resource	NOUN
ijtc-38	36	48	.	.	PUNCT
ijtc-38	37	1	in	in	ADP
ijtc-38	37	2	conducting	conduct	VERB
ijtc-38	37	3	accounts	account	NOUN
ijtc-38	37	4	receivable	receivable	ADJ
ijtc-38	37	5	collection	collection	NOUN
ijtc-38	37	6	to	to	ADP
ijtc-38	37	7	students	student	NOUN
ijtc-38	37	8	,	,	PUNCT
ijtc-38	37	9	besides	besides	SCONJ
ijtc-38	37	10	going	go	VERB
ijtc-38	37	11	through	through	ADP
ijtc-38	37	12	cashier	cashier	NOUN
ijtc-38	37	13	who	who	PRON
ijtc-38	37	14	is	be	AUX
ijtc-38	37	15	in	in	ADP
ijtc-38	37	16	charge	charge	NOUN
ijtc-38	37	17	of	of	ADP
ijtc-38	37	18	receiving	receive	VERB
ijtc-38	37	19	payment	payment	NOUN
ijtc-38	37	20	from	from	ADP
ijtc-38	37	21	students	student	NOUN
ijtc-38	37	22	in	in	ADP
ijtc-38	37	23	counter	counter	PROPN
ijtc-38	37	24	,	,	PUNCT
ijtc-38	37	25	the	the	DET
ijtc-38	37	26	collecting	collecting	NOUN
ijtc-38	37	27	process	process	NOUN
ijtc-38	37	28	can	can	AUX
ijtc-38	37	29	be	be	AUX
ijtc-38	37	30	done	do	VERB
ijtc-38	37	31	by	by	ADP
ijtc-38	37	32	class	class	NOUN
ijtc-38	37	33	treasurers	treasurer	NOUN
ijtc-38	37	34	or	or	CCONJ
ijtc-38	37	35	financial	financial	ADJ
ijtc-38	37	36	staff	staff	NOUN
ijtc-38	37	37	in	in	ADP
ijtc-38	37	38	charge	charge	NOUN
ijtc-38	37	39	chosen	choose	VERB
ijtc-38	37	40	by	by	ADP
ijtc-38	37	41	the	the	DET
ijtc-38	37	42	chief	chief	ADJ
ijtc-38	37	43	financial	financial	ADJ
ijtc-38	37	44	officer	officer	NOUN
ijtc-38	37	45	.	.	PUNCT
ijtc-38	38	1	class	class	NOUN
ijtc-38	38	2	treasurers	treasurer	NOUN
ijtc-38	38	3	'	'	PART
ijtc-38	38	4	are	be	AUX
ijtc-38	38	5	in	in	ADP
ijtc-38	38	6	charge	charge	NOUN
ijtc-38	38	7	of	of	ADP
ijtc-38	38	8	monitoring	monitor	VERB
ijtc-38	38	9	students	student	NOUN
ijtc-38	38	10	'	'	PART
ijtc-38	38	11	installment	installment	NOUN
ijtc-38	38	12	from	from	ADP
ijtc-38	38	13	the	the	DET
ijtc-38	38	14	first	first	ADJ
ijtc-38	38	15	installment	installment	NOUN
ijtc-38	38	16	until	until	ADP
ijtc-38	38	17	the	the	DET
ijtc-38	38	18	full	full	ADJ
ijtc-38	38	19	tuition	tuition	NOUN
ijtc-38	38	20	fees	fee	NOUN
ijtc-38	38	21	for	for	ADP
ijtc-38	38	22	the	the	DET
ijtc-38	38	23	current	current	ADJ
ijtc-38	38	24	semester	semester	NOUN
ijtc-38	38	25	.	.	PUNCT
ijtc-38	39	1	in	in	ADP
ijtc-38	39	2	addition	addition	NOUN
ijtc-38	39	3	,	,	PUNCT
ijtc-38	39	4	because	because	SCONJ
ijtc-38	39	5	stiami	stiami	NOUN
ijtc-38	39	6	’s	’s	PART
ijtc-38	39	7	activity	activity	NOUN
ijtc-38	39	8	is	be	AUX
ijtc-38	39	9	an	an	DET
ijtc-38	39	10	educational	educational	ADJ
ijtc-38	39	11	service	service	NOUN
ijtc-38	39	12	unit	unit	NOUN
ijtc-38	39	13	,	,	PUNCT
ijtc-38	39	14	especially	especially	ADV
ijtc-38	39	15	for	for	ADP
ijtc-38	39	16	undergraduate	undergraduate	ADJ
ijtc-38	39	17	education	education	NOUN
ijtc-38	39	18	,	,	PUNCT
ijtc-38	39	19	and	and	CCONJ
ijtc-38	39	20	stiami	stiami	NOUN
ijtc-38	39	21	has	have	VERB
ijtc-38	39	22	more	more	ADJ
ijtc-38	39	23	than	than	ADP
ijtc-38	39	24	a	a	DET
ijtc-38	39	25	thousand	thousand	NUM
ijtc-38	39	26	active	active	ADJ
ijtc-38	39	27	students	student	NOUN
ijtc-38	39	28	,	,	PUNCT
ijtc-38	39	29	thus	thus	ADV
ijtc-38	39	30	resulting	result	VERB
ijtc-38	39	31	in	in	ADP
ijtc-38	39	32	high	high	ADJ
ijtc-38	39	33	accounts	account	NOUN
ijtc-38	39	34	receivable	receivable	ADJ
ijtc-38	39	35	.	.	PUNCT
ijtc-38	40	1	besides	besides	SCONJ
ijtc-38	40	2	that	that	SCONJ
ijtc-38	40	3	these	these	DET
ijtc-38	40	4	accounts	account	NOUN
ijtc-38	40	5	must	must	AUX
ijtc-38	40	6	be	be	AUX
ijtc-38	40	7	obtained	obtain	VERB
ijtc-38	40	8	effortlessly	effortlessly	ADV
ijtc-38	40	9	and	and	CCONJ
ijtc-38	40	10	managed	manage	VERB
ijtc-38	40	11	properly	properly	ADV
ijtc-38	40	12	,	,	PUNCT
ijtc-38	40	13	the	the	DET
ijtc-38	40	14	billing	billing	NOUN
ijtc-38	40	15	process	process	NOUN
ijtc-38	40	16	also	also	ADV
ijtc-38	40	17	must	must	AUX
ijtc-38	40	18	be	be	AUX
ijtc-38	40	19	done	do	VERB
ijtc-38	40	20	according	accord	VERB
ijtc-38	40	21	to	to	ADP
ijtc-38	40	22	the	the	DET
ijtc-38	40	23	specified	specified	ADJ
ijtc-38	40	24	time	time	NOUN
ijtc-38	40	25	,	,	PUNCT
ijtc-38	40	26	so	so	ADV
ijtc-38	40	27	the	the	DET
ijtc-38	40	28	company	company	NOUN
ijtc-38	40	29	would	would	AUX
ijtc-38	40	30	be	be	AUX
ijtc-38	40	31	able	able	ADJ
ijtc-38	40	32	to	to	PART
ijtc-38	40	33	achieve	achieve	VERB
ijtc-38	40	34	their	their	PRON
ijtc-38	40	35	goals	goal	NOUN
ijtc-38	40	36	.	.	PUNCT
ijtc-38	41	1	therefore	therefore	ADV
ijtc-38	41	2	,	,	PUNCT
ijtc-38	41	3	the	the	DET
ijtc-38	41	4	implementation	implementation	NOUN
ijtc-38	41	5	of	of	ADP
ijtc-38	41	6	internal	internal	ADJ
ijtc-38	41	7	control	control	NOUN
ijtc-38	41	8	shall	shall	AUX
ijtc-38	41	9	correspond	correspond	VERB
ijtc-38	41	10	with	with	ADP
ijtc-38	41	11	the	the	DET
ijtc-38	41	12	existing	exist	VERB
ijtc-38	41	13	and	and	CCONJ
ijtc-38	41	14	sufficed	suffice	VERB
ijtc-38	41	15	functions	function	NOUN
ijtc-38	41	16	as	as	ADP
ijtc-38	41	17	a	a	DET
ijtc-38	41	18	means	means	NOUN
ijtc-38	41	19	to	to	PART
ijtc-38	41	20	make	make	VERB
ijtc-38	41	21	the	the	DET
ijtc-38	41	22	recording	recording	NOUN
ijtc-38	41	23	,	,	PUNCT
ijtc-38	41	24	billing	billing	NOUN
ijtc-38	41	25	,	,	PUNCT
ijtc-38	41	26	and	and	CCONJ
ijtc-38	41	27	presentation	presentation	NOUN
ijtc-38	41	28	of	of	ADP
ijtc-38	41	29	the	the	DET
ijtc-38	41	30	financial	financial	ADJ
ijtc-38	41	31	statements	statement	NOUN
ijtc-38	41	32	more	more	ADV
ijtc-38	41	33	efficient	efficient	ADJ
ijtc-38	41	34	.	.	PUNCT
ijtc-38	42	1	subsequently	subsequently	ADV
ijtc-38	42	2	,	,	PUNCT
ijtc-38	42	3	it	it	PRON
ijtc-38	42	4	would	would	AUX
ijtc-38	42	5	be	be	AUX
ijtc-38	42	6	able	able	ADJ
ijtc-38	42	7	to	to	PART
ijtc-38	42	8	suppress	suppress	VERB
ijtc-38	42	9	the	the	DET
ijtc-38	42	10	risk	risk	NOUN
ijtc-38	42	11	of	of	ADP
ijtc-38	42	12	errors	error	NOUN
ijtc-38	42	13	,	,	PUNCT
ijtc-38	42	14	dissipation	dissipation	NOUN
ijtc-38	42	15	,	,	PUNCT
ijtc-38	42	16	and	and	CCONJ
ijtc-38	42	17	fraud	fraud	NOUN
ijtc-38	42	18	attempts	attempt	NOUN
ijtc-38	42	19	.	.	PUNCT
ijtc-38	43	1	the	the	DET
ijtc-38	43	2	lack	lack	NOUN
ijtc-38	43	3	of	of	ADP
ijtc-38	43	4	internal	internal	ADJ
ijtc-38	43	5	control	control	NOUN
ijtc-38	43	6	audits	audits	NOUN
ijtc-38	43	7	can	can	AUX
ijtc-38	43	8	heighten	heighten	VERB
ijtc-38	43	9	the	the	DET
ijtc-38	43	10	risk	risk	NOUN
ijtc-38	43	11	of	of	ADP
ijtc-38	43	12	misstatements	misstatement	NOUN
ijtc-38	43	13	in	in	ADP
ijtc-38	43	14	financial	financial	ADJ
ijtc-38	43	15	statements	statement	NOUN
ijtc-38	43	16	,	,	PUNCT
ijtc-38	43	17	hence	hence	ADV
ijtc-38	43	18	the	the	DET
ijtc-38	43	19	proper	proper	ADJ
ijtc-38	43	20	procedures	procedure	NOUN
ijtc-38	43	21	are	be	AUX
ijtc-38	43	22	needed	need	VERB
ijtc-38	43	23	to	to	PART
ijtc-38	43	24	identify	identify	VERB
ijtc-38	43	25	the	the	DET
ijtc-38	43	26	defiances	defiance	NOUN
ijtc-38	43	27	(	(	PUNCT
ijtc-38	43	28	mascha	mascha	ADJ
ijtc-38	43	29	,	,	PUNCT
ijtc-38	43	30	lamboy	lamboy	NOUN
ijtc-38	43	31	-	-	PUNCT
ijtc-38	43	32	ruiz	ruiz	NOUN
ijtc-38	43	33	,	,	PUNCT
ijtc-38	43	34	&	&	CCONJ
ijtc-38	43	35	janvrin	janvrin	NOUN
ijtc-38	43	36	,	,	PUNCT
ijtc-38	43	37	2018	2018	NUM
ijtc-38	43	38	)	)	PUNCT
ijtc-38	43	39	.	.	PUNCT
ijtc-38	44	1	the	the	DET
ijtc-38	44	2	proceeding	proceeding	NOUN
ijtc-38	44	3	is	be	AUX
ijtc-38	44	4	to	to	PART
ijtc-38	44	5	group	group	VERB
ijtc-38	44	6	the	the	DET
ijtc-38	44	7	organization	organization	NOUN
ijtc-38	44	8	’s	’s	PART
ijtc-38	44	9	difficulties	difficulty	NOUN
ijtc-38	44	10	in	in	ADP
ijtc-38	44	11	accruals	accrual	NOUN
ijtc-38	44	12	estimation	estimation	NOUN
ijtc-38	44	13	,	,	PUNCT
ijtc-38	44	14	determining	determine	VERB
ijtc-38	44	15	material	material	NOUN
ijtc-38	44	16	weaknesses	weakness	NOUN
ijtc-38	44	17	exist	exist	VERB
ijtc-38	44	18	,	,	PUNCT
ijtc-38	44	19	and	and	CCONJ
ijtc-38	44	20	self	self	NOUN
ijtc-38	44	21	-	-	PUNCT
ijtc-38	44	22	selection	selection	NOUN
ijtc-38	44	23	bias	bias	NOUN
ijtc-38	44	24	correction	correction	NOUN
ijtc-38	44	25	(	(	PUNCT
ijtc-38	44	26	doyle	doyle	NOUN
ijtc-38	44	27	,	,	PUNCT
ijtc-38	44	28	ge	ge	PROPN
ijtc-38	44	29	,	,	PUNCT
ijtc-38	44	30	&	&	CCONJ
ijtc-38	44	31	mcvay	mcvay	PROPN
ijtc-38	44	32	,	,	PUNCT
ijtc-38	44	33	2007	2007	NUM
ijtc-38	44	34	)	)	PUNCT
ijtc-38	44	35	.	.	PUNCT
ijtc-38	45	1	previous	previous	ADJ
ijtc-38	45	2	studies	study	NOUN
ijtc-38	45	3	have	have	AUX
ijtc-38	45	4	shown	show	VERB
ijtc-38	45	5	that	that	SCONJ
ijtc-38	45	6	when	when	SCONJ
ijtc-38	45	7	the	the	DET
ijtc-38	45	8	internal	internal	ADJ
ijtc-38	45	9	control	control	NOUN
ijtc-38	45	10	of	of	ADP
ijtc-38	45	11	local	local	ADJ
ijtc-38	45	12	government	government	NOUN
ijtc-38	45	13	organizations	organization	NOUN
ijtc-38	45	14	is	be	AUX
ijtc-38	45	15	increasingly	increasingly	ADV
ijtc-38	45	16	high	high	ADJ
ijtc-38	45	17	,	,	PUNCT
ijtc-38	45	18	the	the	DET
ijtc-38	45	19	practice	practice	NOUN
ijtc-38	45	20	of	of	ADP
ijtc-38	45	21	accounting	accounting	NOUN
ijtc-38	45	22	fraud	fraud	NOUN
ijtc-38	45	23	will	will	AUX
ijtc-38	45	24	be	be	AUX
ijtc-38	45	25	more	more	ADV
ijtc-38	45	26	profound	profound	ADJ
ijtc-38	45	27	.	.	PUNCT
ijtc-38	46	1	conversely	conversely	ADV
ijtc-38	46	2	,	,	PUNCT
ijtc-38	46	3	when	when	SCONJ
ijtc-38	46	4	the	the	DET
ijtc-38	46	5	internal	internal	ADJ
ijtc-38	46	6	control	control	NOUN
ijtc-38	46	7	system	system	NOUN
ijtc-38	46	8	is	be	AUX
ijtc-38	46	9	low	low	ADJ
ijtc-38	46	10	,	,	PUNCT
ijtc-38	46	11	accounting	accounting	NOUN
ijtc-38	46	12	fraud	fraud	NOUN
ijtc-38	46	13	will	will	AUX
ijtc-38	46	14	be	be	AUX
ijtc-38	46	15	elevated	elevate	VERB
ijtc-38	46	16	.	.	PUNCT
ijtc-38	47	1	meanwhile	meanwhile	ADV
ijtc-38	47	2	,	,	PUNCT
ijtc-38	47	3	the	the	DET
ijtc-38	47	4	interaction	interaction	NOUN
ijtc-38	47	5	between	between	ADP
ijtc-38	47	6	internal	internal	ADJ
ijtc-38	47	7	control	control	NOUN
ijtc-38	47	8	and	and	CCONJ
ijtc-38	47	9	loyalty	loyalty	NOUN
ijtc-38	47	10	does	do	AUX
ijtc-38	47	11	not	not	PART
ijtc-38	47	12	affect	affect	VERB
ijtc-38	47	13	individuals	individual	NOUN
ijtc-38	47	14	committing	commit	VERB
ijtc-38	47	15	accounting	accounting	NOUN
ijtc-38	47	16	fraud	fraud	NOUN
ijtc-38	47	17	in	in	ADP
ijtc-38	47	18	local	local	ADJ
ijtc-38	47	19	governments	government	NOUN
ijtc-38	47	20	(	(	PUNCT
ijtc-38	47	21	tehupuring	tehupuring	NOUN
ijtc-38	47	22	&	&	CCONJ
ijtc-38	47	23	lingga	lingga	PROPN
ijtc-38	47	24	,	,	PUNCT
ijtc-38	47	25	2017	2017	NUM
ijtc-38	47	26	)	)	PUNCT
ijtc-38	47	27	.	.	PUNCT
ijtc-38	48	1	implementation	implementation	NOUN
ijtc-38	48	2	of	of	ADP
ijtc-38	48	3	the	the	DET
ijtc-38	48	4	internal	internal	ADJ
ijtc-38	48	5	control	control	NOUN
ijtc-38	48	6	system	system	NOUN
ijtc-38	48	7	for	for	ADP
ijtc-38	48	8	cash	cash	NOUN
ijtc-38	48	9	expenditures	expenditure	NOUN
ijtc-38	48	10	at	at	ADP
ijtc-38	48	11	pt	pt	PROPN
ijtc-38	48	12	.	.	PROPN
ijtc-38	48	13	lestari	lestari	PROPN
ijtc-38	48	14	berkat	berkat	PROPN
ijtc-38	48	15	sejahtera	sejahtera	NOUN
ijtc-38	48	16	in	in	ADP
ijtc-38	48	17	samarinda	samarinda	PROPN
ijtc-38	48	18	was	be	AUX
ijtc-38	48	19	not	not	PART
ijtc-38	48	20	fully	fully	ADV
ijtc-38	48	21	following	follow	VERB
ijtc-38	48	22	the	the	DET
ijtc-38	48	23	elements	element	NOUN
ijtc-38	48	24	of	of	ADP
ijtc-38	48	25	a	a	DET
ijtc-38	48	26	great	great	ADJ
ijtc-38	48	27	internal	internal	ADJ
ijtc-38	48	28	3	3	NUM
ijtc-38	48	29	|	|	ADV
ijtc-38	48	30	ilomata	ilomata	PROPN
ijtc-38	48	31	international	international	ADJ
ijtc-38	48	32	journal	journal	NOUN
ijtc-38	48	33	of	of	ADP
ijtc-38	48	34	tax	tax	PROPN
ijtc-38	48	35	&	&	CCONJ
ijtc-38	48	36	accounting	accounting	PROPN
ijtc-38	48	37	vol	vol	NOUN
ijtc-38	48	38	.	.	PROPN
ijtc-38	49	1	1	1	NUM
ijtc-38	50	1	no	no	NOUN
ijtc-38	50	2	.	.	NOUN
ijtc-38	50	3	1	1	NUM
ijtc-38	50	4	oct	oct	PROPN
ijtc-38	50	5	2019	2019	NUM
ijtc-38	50	6	analysis	analysis	NOUN
ijtc-38	50	7	of	of	ADP
ijtc-38	50	8	the	the	DET
ijtc-38	50	9	accounts	account	NOUN
ijtc-38	50	10	receivable	receivable	ADJ
ijtc-38	50	11	internal	internal	ADJ
ijtc-38	50	12	control	control	NOUN
ijtc-38	50	13	system	system	NOUN
ijtc-38	50	14	at	at	ADP
ijtc-38	50	15	stiami	stiami	PROPN
ijtc-38	50	16	institute	institute	PROPN
ijtc-38	50	17	andrayanti	andrayanti	PROPN
ijtc-38	50	18	control	control	PROPN
ijtc-38	50	19	system	system	NOUN
ijtc-38	50	20	,	,	PUNCT
ijtc-38	50	21	as	as	SCONJ
ijtc-38	50	22	seen	see	VERB
ijtc-38	50	23	from	from	ADP
ijtc-38	50	24	the	the	DET
ijtc-38	50	25	absence	absence	NOUN
ijtc-38	50	26	of	of	ADP
ijtc-38	50	27	sudden	sudden	ADJ
ijtc-38	50	28	checks	check	NOUN
ijtc-38	50	29	(	(	PUNCT
ijtc-38	50	30	surprise	surprise	NOUN
ijtc-38	50	31	audit	audit	NOUN
ijtc-38	50	32	)	)	PUNCT
ijtc-38	50	33	conducted	conduct	VERB
ijtc-38	50	34	by	by	ADP
ijtc-38	50	35	the	the	DET
ijtc-38	50	36	owner	owner	NOUN
ijtc-38	50	37	towards	towards	ADP
ijtc-38	50	38	each	each	DET
ijtc-38	50	39	division	division	NOUN
ijtc-38	50	40	,	,	PUNCT
ijtc-38	50	41	and	and	CCONJ
ijtc-38	50	42	there	there	PRON
ijtc-38	50	43	was	be	VERB
ijtc-38	50	44	no	no	DET
ijtc-38	50	45	selection	selection	NOUN
ijtc-38	50	46	for	for	ADP
ijtc-38	50	47	prospective	prospective	ADJ
ijtc-38	50	48	employees	employee	NOUN
ijtc-38	50	49	that	that	PRON
ijtc-38	50	50	met	meet	VERB
ijtc-38	50	51	the	the	DET
ijtc-38	50	52	requirements	requirement	NOUN
ijtc-38	50	53	.	.	PUNCT
ijtc-38	51	1	nevertheless	nevertheless	ADV
ijtc-38	51	2	,	,	PUNCT
ijtc-38	51	3	the	the	DET
ijtc-38	51	4	cash	cash	NOUN
ijtc-38	51	5	expenditures	expenditure	NOUN
ijtc-38	51	6	process	process	NOUN
ijtc-38	51	7	had	have	AUX
ijtc-38	51	8	function	function	NOUN
ijtc-38	51	9	properly	properly	ADV
ijtc-38	51	10	,	,	PUNCT
ijtc-38	51	11	videlicet	videlicet	VERB
ijtc-38	51	12	a	a	DET
ijtc-38	51	13	distinct	distinct	ADJ
ijtc-38	51	14	separation	separation	NOUN
ijtc-38	51	15	between	between	ADP
ijtc-38	51	16	functions	function	NOUN
ijtc-38	51	17	and	and	CCONJ
ijtc-38	51	18	responsibilities	responsibility	NOUN
ijtc-38	51	19	in	in	ADP
ijtc-38	51	20	the	the	DET
ijtc-38	51	21	organizational	organizational	ADJ
ijtc-38	51	22	structure	structure	NOUN
ijtc-38	51	23	for	for	ADP
ijtc-38	51	24	cash	cash	NOUN
ijtc-38	51	25	expenditures	expenditure	NOUN
ijtc-38	51	26	procedure	procedure	NOUN
ijtc-38	51	27	,	,	PUNCT
ijtc-38	51	28	including	include	VERB
ijtc-38	51	29	cash	cash	NOUN
ijtc-38	51	30	,	,	PUNCT
ijtc-38	51	31	finance	finance	NOUN
ijtc-38	51	32	,	,	PUNCT
ijtc-38	51	33	cashier	cashier	NOUN
ijtc-38	51	34	,	,	PUNCT
ijtc-38	51	35	and	and	CCONJ
ijtc-38	51	36	accounting	accounting	NOUN
ijtc-38	51	37	functions	function	NOUN
ijtc-38	51	38	(	(	PUNCT
ijtc-38	51	39	firma	firma	X
ijtc-38	51	40	yandi	yandi	PROPN
ijtc-38	51	41	,	,	PUNCT
ijtc-38	51	42	2014	2014	NUM
ijtc-38	51	43	)	)	PUNCT
ijtc-38	51	44	.	.	PUNCT
ijtc-38	52	1	overall	overall	ADV
ijtc-38	52	2	,	,	PUNCT
ijtc-38	52	3	kjks	kjk	NOUN
ijtc-38	52	4	bmt	bmt	PROPN
ijtc-38	52	5	mandiri	mandiri	NOUN
ijtc-38	52	6	sejahtera	sejahtera	NOUN
ijtc-38	52	7	karangcangkring	karangcangkre	VERB
ijtc-38	52	8	cash	cash	NOUN
ijtc-38	52	9	receipts	receipt	NOUN
ijtc-38	52	10	had	have	AUX
ijtc-38	52	11	been	be	AUX
ijtc-38	52	12	functioning	function	VERB
ijtc-38	52	13	well	well	ADV
ijtc-38	52	14	,	,	PUNCT
ijtc-38	52	15	aided	aid	VERB
ijtc-38	52	16	by	by	ADP
ijtc-38	52	17	the	the	DET
ijtc-38	52	18	administrative	administrative	ADJ
ijtc-38	52	19	,	,	PUNCT
ijtc-38	52	20	cashier	cashier	NOUN
ijtc-38	52	21	,	,	PUNCT
ijtc-38	52	22	accounting	accounting	NOUN
ijtc-38	52	23	,	,	PUNCT
ijtc-38	52	24	billing	billing	NOUN
ijtc-38	52	25	and	and	CCONJ
ijtc-38	52	26	internal	internal	ADJ
ijtc-38	52	27	audit	audit	NOUN
ijtc-38	52	28	functions	function	NOUN
ijtc-38	52	29	(	(	PUNCT
ijtc-38	52	30	fathoni	fathoni	ADJ
ijtc-38	52	31	,	,	PUNCT
ijtc-38	52	32	2018	2018	NUM
ijtc-38	52	33	)	)	PUNCT
ijtc-38	52	34	.	.	PUNCT
ijtc-38	53	1	method	method	VERB
ijtc-38	53	2	the	the	DET
ijtc-38	53	3	approach	approach	NOUN
ijtc-38	53	4	used	use	VERB
ijtc-38	53	5	in	in	ADP
ijtc-38	53	6	this	this	DET
ijtc-38	53	7	thesis	thesis	NOUN
ijtc-38	53	8	is	be	AUX
ijtc-38	53	9	descriptive	descriptive	ADJ
ijtc-38	53	10	-	-	ADJ
ijtc-38	53	11	analytical	analytical	ADJ
ijtc-38	53	12	,	,	PUNCT
ijtc-38	53	13	scilicet	scilicet	NOUN
ijtc-38	53	14	in	in	ADP
ijtc-38	53	15	analyzing	analyze	VERB
ijtc-38	53	16	and	and	CCONJ
ijtc-38	53	17	discussing	discuss	VERB
ijtc-38	53	18	problems	problem	NOUN
ijtc-38	53	19	,	,	PUNCT
ijtc-38	53	20	an	an	DET
ijtc-38	53	21	explanation	explanation	NOUN
ijtc-38	53	22	and	and	CCONJ
ijtc-38	53	23	description	description	NOUN
ijtc-38	53	24	will	will	AUX
ijtc-38	53	25	be	be	AUX
ijtc-38	53	26	described	describe	VERB
ijtc-38	53	27	systematically	systematically	ADV
ijtc-38	53	28	,	,	PUNCT
ijtc-38	53	29	objectively	objectively	ADV
ijtc-38	53	30	,	,	PUNCT
ijtc-38	53	31	and	and	CCONJ
ijtc-38	53	32	relevantly	relevantly	ADV
ijtc-38	53	33	based	base	VERB
ijtc-38	53	34	on	on	ADP
ijtc-38	53	35	data	datum	NOUN
ijtc-38	53	36	collected	collect	VERB
ijtc-38	53	37	as	as	ADP
ijtc-38	53	38	a	a	DET
ijtc-38	53	39	basis	basis	NOUN
ijtc-38	53	40	in	in	ADP
ijtc-38	53	41	shaping	shape	VERB
ijtc-38	53	42	judgments	judgment	NOUN
ijtc-38	53	43	.	.	PUNCT
ijtc-38	54	1	the	the	DET
ijtc-38	54	2	descriptive	descriptive	ADJ
ijtc-38	54	3	-	-	ADJ
ijtc-38	54	4	analytical	analytical	ADJ
ijtc-38	54	5	approach	approach	NOUN
ijtc-38	54	6	was	be	AUX
ijtc-38	54	7	taken	take	VERB
ijtc-38	54	8	to	to	PART
ijtc-38	54	9	provide	provide	VERB
ijtc-38	54	10	an	an	DET
ijtc-38	54	11	adequate	adequate	ADJ
ijtc-38	54	12	picture	picture	NOUN
ijtc-38	54	13	of	of	ADP
ijtc-38	54	14	the	the	DET
ijtc-38	54	15	implementation	implementation	NOUN
ijtc-38	54	16	of	of	ADP
ijtc-38	54	17	internal	internal	ADJ
ijtc-38	54	18	control	control	NOUN
ijtc-38	54	19	and	and	CCONJ
ijtc-38	54	20	accounts	account	VERB
ijtc-38	54	21	receivable	receivable	ADJ
ijtc-38	54	22	accounting	accounting	NOUN
ijtc-38	54	23	in	in	ADP
ijtc-38	54	24	may	may	PROPN
ijtc-38	54	25	2013	2013	NUM
ijtc-38	54	26	-	-	PUNCT
ijtc-38	54	27	may	may	PROPN
ijtc-38	54	28	2014	2014	NUM
ijtc-38	54	29	.	.	PUNCT
ijtc-38	55	1	comparing	compare	VERB
ijtc-38	55	2	existing	exist	VERB
ijtc-38	55	3	facts	fact	NOUN
ijtc-38	55	4	with	with	ADP
ijtc-38	55	5	internal	internal	ADJ
ijtc-38	55	6	control	control	NOUN
ijtc-38	55	7	norms	norm	NOUN
ijtc-38	55	8	is	be	AUX
ijtc-38	55	9	the	the	DET
ijtc-38	55	10	qualitative	qualitative	ADJ
ijtc-38	55	11	approach	approach	NOUN
ijtc-38	55	12	used	use	VERB
ijtc-38	55	13	in	in	ADP
ijtc-38	55	14	this	this	DET
ijtc-38	55	15	study	study	NOUN
ijtc-38	55	16	.	.	PUNCT
ijtc-38	56	1	the	the	DET
ijtc-38	56	2	internal	internal	PROPN
ijtc-38	56	3	control	control	PROPN
ijtc-38	56	4	components	component	NOUN
ijtc-38	56	5	are	be	AUX
ijtc-38	56	6	:	:	PUNCT
ijtc-38	56	7	1	1	X
ijtc-38	56	8	.	.	X
ijtc-38	56	9	control	control	NOUN
ijtc-38	56	10	environment	environment	PROPN
ijtc-38	56	11	division	division	NOUN
ijtc-38	56	12	of	of	ADP
ijtc-38	56	13	functions	function	NOUN
ijtc-38	56	14	,	,	PUNCT
ijtc-38	56	15	authorities	authority	NOUN
ijtc-38	56	16	,	,	PUNCT
ijtc-38	56	17	and	and	CCONJ
ijtc-38	56	18	responsibilities	responsibility	NOUN
ijtc-38	56	19	towards	towards	ADP
ijtc-38	56	20	existing	exist	VERB
ijtc-38	56	21	functions	function	NOUN
ijtc-38	56	22	in	in	ADP
ijtc-38	56	23	the	the	DET
ijtc-38	56	24	company	company	NOUN
ijtc-38	56	25	,	,	PUNCT
ijtc-38	56	26	whether	whether	SCONJ
ijtc-38	56	27	or	or	CCONJ
ijtc-38	56	28	not	not	PART
ijtc-38	56	29	there	there	PRON
ijtc-38	56	30	is	be	VERB
ijtc-38	56	31	a	a	DET
ijtc-38	56	32	possibility	possibility	NOUN
ijtc-38	56	33	of	of	ADP
ijtc-38	56	34	double	double	ADJ
ijtc-38	56	35	duty	duty	NOUN
ijtc-38	56	36	or	or	CCONJ
ijtc-38	56	37	function	function	NOUN
ijtc-38	56	38	,	,	PUNCT
ijtc-38	56	39	and	and	CCONJ
ijtc-38	56	40	other	other	ADJ
ijtc-38	56	41	happenings	happening	NOUN
ijtc-38	56	42	that	that	PRON
ijtc-38	56	43	may	may	AUX
ijtc-38	56	44	cause	cause	VERB
ijtc-38	56	45	internal	internal	ADJ
ijtc-38	56	46	control	control	NOUN
ijtc-38	56	47	deficiencies	deficiency	NOUN
ijtc-38	56	48	the	the	DET
ijtc-38	56	49	company	company	NOUN
ijtc-38	56	50	encountered	encounter	VERB
ijtc-38	56	51	will	will	AUX
ijtc-38	56	52	be	be	AUX
ijtc-38	56	53	addressed	address	VERB
ijtc-38	56	54	.	.	PUNCT
ijtc-38	57	1	2	2	X
ijtc-38	57	2	.	.	X
ijtc-38	57	3	risk	risk	NOUN
ijtc-38	57	4	interpretation	interpretation	NOUN
ijtc-38	57	5	this	this	DET
ijtc-38	57	6	element	element	NOUN
ijtc-38	57	7	encloses	enclose	VERB
ijtc-38	57	8	the	the	DET
ijtc-38	57	9	risks	risk	NOUN
ijtc-38	57	10	that	that	PRON
ijtc-38	57	11	the	the	DET
ijtc-38	57	12	company	company	NOUN
ijtc-38	57	13	would	would	AUX
ijtc-38	57	14	encounter	encounter	VERB
ijtc-38	57	15	if	if	SCONJ
ijtc-38	57	16	internal	internal	ADJ
ijtc-38	57	17	control	control	NOUN
ijtc-38	57	18	's	's	PART
ijtc-38	57	19	weaknesses	weakness	NOUN
ijtc-38	57	20	are	be	AUX
ijtc-38	57	21	still	still	ADV
ijtc-38	57	22	obtained	obtain	VERB
ijtc-38	57	23	and	and	CCONJ
ijtc-38	57	24	the	the	DET
ijtc-38	57	25	necessary	necessary	ADJ
ijtc-38	57	26	actions	action	NOUN
ijtc-38	57	27	to	to	PART
ijtc-38	57	28	overcome	overcome	VERB
ijtc-38	57	29	the	the	DET
ijtc-38	57	30	risks	risk	NOUN
ijtc-38	57	31	.	.	PUNCT
ijtc-38	58	1	3	3	X
ijtc-38	58	2	.	.	X
ijtc-38	58	3	control	control	NOUN
ijtc-38	58	4	activities	activity	NOUN
ijtc-38	58	5	4	4	NUM
ijtc-38	58	6	|	|	ADV
ijtc-38	58	7	ilomata	ilomata	VERB
ijtc-38	58	8	international	international	ADJ
ijtc-38	58	9	journal	journal	NOUN
ijtc-38	58	10	of	of	ADP
ijtc-38	58	11	tax	tax	PROPN
ijtc-38	58	12	&	&	CCONJ
ijtc-38	58	13	accounting	accounting	PROPN
ijtc-38	58	14	vol	vol	NOUN
ijtc-38	58	15	.	.	PROPN
ijtc-38	58	16	1	1	NUM
ijtc-38	58	17	no	no	NOUN
ijtc-38	58	18	.	.	NOUN
ijtc-38	58	19	1	1	NUM
ijtc-38	58	20	oct	oct	PROPN
ijtc-38	58	21	2019	2019	NUM
ijtc-38	58	22	internal	internal	ADJ
ijtc-38	58	23	control	control	NOUN
ijtc-38	58	24	:	:	PUNCT
ijtc-38	58	25	control	control	NOUN
ijtc-38	58	26	environment	environment	NOUN
ijtc-38	58	27	risk	risk	NOUN
ijtc-38	58	28	interpretation	interpretation	NOUN
ijtc-38	58	29	control	control	NOUN
ijtc-38	58	30	activites	activite	VERB
ijtc-38	58	31	information	information	NOUN
ijtc-38	58	32	and	and	CCONJ
ijtc-38	58	33	communication	communication	NOUN
ijtc-38	58	34	supervision	supervision	NOUN
ijtc-38	58	35	and	and	CCONJ
ijtc-38	58	36	monitoring	monitor	VERB
ijtc-38	58	37	account	account	NOUN
ijtc-38	58	38	receivable	receivable	ADJ
ijtc-38	58	39	accounting	accounting	NOUN
ijtc-38	58	40	system	system	NOUN
ijtc-38	58	41	:	:	PUNCT
ijtc-38	58	42	related	related	ADJ
ijtc-38	58	43	organizations	organization	NOUN
ijtc-38	58	44	authorization	authorization	NOUN
ijtc-38	58	45	system	system	NOUN
ijtc-38	58	46	recording	recording	NOUN
ijtc-38	58	47	procedures	procedure	NOUN
ijtc-38	58	48	documents	document	NOUN
ijtc-38	58	49	used	use	VERB
ijtc-38	58	50	healthy	healthy	ADJ
ijtc-38	58	51	practice	practice	NOUN
ijtc-38	58	52	reability	reability	NOUN
ijtc-38	58	53	of	of	ADP
ijtc-38	58	54	the	the	DET
ijtc-38	58	55	finance	finance	NOUN
ijtc-38	58	56	report	report	NOUN
ijtc-38	58	57	compliance	compliance	NOUN
ijtc-38	58	58	towards	towards	ADP
ijtc-38	58	59	provision	provision	NOUN
ijtc-38	58	60	and	and	CCONJ
ijtc-38	58	61	laws	law	NOUN
ijtc-38	58	62	applied	apply	VERB
ijtc-38	58	63	operation	operation	NOUN
ijtc-38	58	64	effectiveness	effectiveness	NOUN
ijtc-38	58	65	and	and	CCONJ
ijtc-38	58	66	efficiency	efficiency	NOUN
ijtc-38	58	67	diagram	diagram	NOUN
ijtc-38	58	68	1	1	NUM
ijtc-38	58	69	.	.	PUNCT
ijtc-38	59	1	framework	framework	NOUN
ijtc-38	59	2	analysis	analysis	NOUN
ijtc-38	59	3	of	of	ADP
ijtc-38	59	4	the	the	DET
ijtc-38	59	5	accounts	account	NOUN
ijtc-38	59	6	receivable	receivable	ADJ
ijtc-38	59	7	internal	internal	ADJ
ijtc-38	59	8	control	control	NOUN
ijtc-38	59	9	system	system	NOUN
ijtc-38	59	10	at	at	ADP
ijtc-38	59	11	stiami	stiami	PROPN
ijtc-38	59	12	institute	institute	PROPN
ijtc-38	59	13	andrayanti	andrayanti	NOUN
ijtc-38	59	14	this	this	DET
ijtc-38	59	15	element	element	NOUN
ijtc-38	59	16	will	will	AUX
ijtc-38	59	17	investigate	investigate	VERB
ijtc-38	59	18	the	the	DET
ijtc-38	59	19	authorization	authorization	NOUN
ijtc-38	59	20	procedure	procedure	NOUN
ijtc-38	59	21	in	in	ADP
ijtc-38	59	22	the	the	DET
ijtc-38	59	23	implementation	implementation	NOUN
ijtc-38	59	24	of	of	ADP
ijtc-38	59	25	the	the	DET
ijtc-38	59	26	account	account	NOUN
ijtc-38	59	27	receivable	receivable	ADJ
ijtc-38	59	28	accounting	accounting	NOUN
ijtc-38	59	29	system	system	NOUN
ijtc-38	59	30	which	which	PRON
ijtc-38	59	31	includes	include	VERB
ijtc-38	59	32	authorization	authorization	NOUN
ijtc-38	59	33	,	,	PUNCT
ijtc-38	59	34	responsibilities	responsibility	NOUN
ijtc-38	59	35	and	and	CCONJ
ijtc-38	59	36	authorization	authorization	NOUN
ijtc-38	59	37	,	,	PUNCT
ijtc-38	59	38	segregation	segregation	NOUN
ijtc-38	59	39	of	of	ADP
ijtc-38	59	40	duties	duty	NOUN
ijtc-38	59	41	,	,	PUNCT
ijtc-38	59	42	documentation	documentation	NOUN
ijtc-38	59	43	,	,	PUNCT
ijtc-38	59	44	reconciliation	reconciliation	NOUN
ijtc-38	59	45	,	,	PUNCT
ijtc-38	59	46	competent	competent	ADJ
ijtc-38	59	47	and	and	CCONJ
ijtc-38	59	48	honest	honest	ADJ
ijtc-38	59	49	employees	employee	NOUN
ijtc-38	59	50	,	,	PUNCT
ijtc-38	59	51	and	and	CCONJ
ijtc-38	59	52	internal	internal	ADJ
ijtc-38	59	53	audit	audit	NOUN
ijtc-38	59	54	inspections	inspection	NOUN
ijtc-38	59	55	.	.	PUNCT
ijtc-38	60	1	4	4	X
ijtc-38	60	2	.	.	X
ijtc-38	60	3	information	information	NOUN
ijtc-38	60	4	and	and	CCONJ
ijtc-38	60	5	communication	communication	NOUN
ijtc-38	60	6	this	this	DET
ijtc-38	60	7	element	element	NOUN
ijtc-38	60	8	will	will	AUX
ijtc-38	60	9	observe	observe	VERB
ijtc-38	60	10	data	datum	NOUN
ijtc-38	60	11	and	and	CCONJ
ijtc-38	60	12	additional	additional	ADJ
ijtc-38	60	13	information	information	NOUN
ijtc-38	60	14	contained	contain	VERB
ijtc-38	60	15	in	in	ADP
ijtc-38	60	16	the	the	DET
ijtc-38	60	17	full	full	ADJ
ijtc-38	60	18	report	report	NOUN
ijtc-38	60	19	with	with	ADP
ijtc-38	60	20	the	the	DET
ijtc-38	60	21	intent	intent	NOUN
ijtc-38	60	22	to	to	PART
ijtc-38	60	23	show	show	VERB
ijtc-38	60	24	that	that	SCONJ
ijtc-38	60	25	communication	communication	NOUN
ijtc-38	60	26	exists	exist	VERB
ijtc-38	60	27	within	within	ADP
ijtc-38	60	28	the	the	DET
ijtc-38	60	29	company	company	NOUN
ijtc-38	60	30	.	.	PUNCT
ijtc-38	61	1	5	5	X
ijtc-38	61	2	.	.	X
ijtc-38	61	3	supervision	supervision	NOUN
ijtc-38	61	4	or	or	CCONJ
ijtc-38	61	5	monitoring	monitoring	NOUN
ijtc-38	61	6	in	in	ADP
ijtc-38	61	7	this	this	DET
ijtc-38	61	8	element	element	NOUN
ijtc-38	61	9	,	,	PUNCT
ijtc-38	61	10	there	there	PRON
ijtc-38	61	11	will	will	AUX
ijtc-38	61	12	be	be	AUX
ijtc-38	61	13	a	a	DET
ijtc-38	61	14	review	review	NOUN
ijtc-38	61	15	of	of	ADP
ijtc-38	61	16	whether	whether	SCONJ
ijtc-38	61	17	the	the	DET
ijtc-38	61	18	executed	execute	VERB
ijtc-38	61	19	internal	internal	ADJ
ijtc-38	61	20	control	control	NOUN
ijtc-38	61	21	quality	quality	NOUN
ijtc-38	61	22	is	be	AUX
ijtc-38	61	23	viable	viable	ADJ
ijtc-38	61	24	already	already	ADV
ijtc-38	61	25	or	or	CCONJ
ijtc-38	61	26	any	any	DET
ijtc-38	61	27	correction	correction	NOUN
ijtc-38	61	28	is	be	AUX
ijtc-38	61	29	still	still	ADV
ijtc-38	61	30	required	require	VERB
ijtc-38	61	31	.	.	PUNCT
ijtc-38	62	1	result	result	NOUN
ijtc-38	62	2	and	and	CCONJ
ijtc-38	62	3	discussion	discussion	NOUN
ijtc-38	62	4	stiami	stiami	NOUN
ijtc-38	62	5	’s	’s	PART
ijtc-38	62	6	internal	internal	ADJ
ijtc-38	62	7	control	control	NOUN
ijtc-38	62	8	1	1	NUM
ijtc-38	62	9	.	.	PUNCT
ijtc-38	63	1	control	control	NOUN
ijtc-38	63	2	environment	environment	PROPN
ijtc-38	63	3	stiami	stiami	NOUN
ijtc-38	63	4	management	management	NOUN
ijtc-38	63	5	highly	highly	ADV
ijtc-38	63	6	values	value	VERB
ijtc-38	63	7	integrity	integrity	NOUN
ijtc-38	63	8	and	and	CCONJ
ijtc-38	63	9	competence	competence	NOUN
ijtc-38	63	10	.	.	PUNCT
ijtc-38	64	1	in	in	ADP
ijtc-38	64	2	the	the	DET
ijtc-38	64	3	company	company	NOUN
ijtc-38	64	4	,	,	PUNCT
ijtc-38	64	5	between	between	ADP
ijtc-38	64	6	one	one	NUM
ijtc-38	64	7	division	division	NOUN
ijtc-38	64	8	and	and	CCONJ
ijtc-38	64	9	the	the	DET
ijtc-38	64	10	other	other	ADJ
ijtc-38	64	11	is	be	AUX
ijtc-38	64	12	affiliated	affiliate	VERB
ijtc-38	64	13	as	as	ADP
ijtc-38	64	14	one	one	NUM
ijtc-38	64	15	entity	entity	NOUN
ijtc-38	64	16	.	.	PUNCT
ijtc-38	65	1	every	every	DET
ijtc-38	65	2	employee	employee	NOUN
ijtc-38	65	3	is	be	AUX
ijtc-38	65	4	required	require	VERB
ijtc-38	65	5	to	to	PART
ijtc-38	65	6	be	be	AUX
ijtc-38	65	7	competence	competence	NOUN
ijtc-38	65	8	.	.	PUNCT
ijtc-38	66	1	recruiting	recruit	VERB
ijtc-38	66	2	qualified	qualified	ADJ
ijtc-38	66	3	prospective	prospective	ADJ
ijtc-38	66	4	employees	employee	NOUN
ijtc-38	66	5	is	be	AUX
ijtc-38	66	6	the	the	DET
ijtc-38	66	7	first	first	ADJ
ijtc-38	66	8	milestone	milestone	NOUN
ijtc-38	66	9	in	in	ADP
ijtc-38	66	10	creating	create	VERB
ijtc-38	66	11	competency	competency	NOUN
ijtc-38	66	12	.	.	PUNCT
ijtc-38	67	1	the	the	DET
ijtc-38	67	2	contract	contract	NOUN
ijtc-38	67	3	system	system	NOUN
ijtc-38	67	4	set	set	VERB
ijtc-38	67	5	by	by	ADP
ijtc-38	67	6	the	the	DET
ijtc-38	67	7	company	company	NOUN
ijtc-38	67	8	for	for	ADP
ijtc-38	67	9	new	new	ADJ
ijtc-38	67	10	employees	employee	NOUN
ijtc-38	67	11	is	be	AUX
ijtc-38	67	12	one	one	NUM
ijtc-38	67	13	of	of	ADP
ijtc-38	67	14	the	the	DET
ijtc-38	67	15	management	management	NOUN
ijtc-38	67	16	's	's	PART
ijtc-38	67	17	attempts	attempt	NOUN
ijtc-38	67	18	to	to	PART
ijtc-38	67	19	encourage	encourage	VERB
ijtc-38	67	20	in	in	ADP
ijtc-38	67	21	creating	create	VERB
ijtc-38	67	22	a	a	DET
ijtc-38	67	23	great	great	ADJ
ijtc-38	67	24	human	human	ADJ
ijtc-38	67	25	resource	resource	NOUN
ijtc-38	67	26	to	to	PART
ijtc-38	67	27	enhance	enhance	VERB
ijtc-38	67	28	the	the	DET
ijtc-38	67	29	company	company	NOUN
ijtc-38	67	30	's	's	PART
ijtc-38	67	31	performance	performance	NOUN
ijtc-38	67	32	.	.	PUNCT
ijtc-38	68	1	the	the	DET
ijtc-38	68	2	company	company	NOUN
ijtc-38	68	3	has	have	VERB
ijtc-38	68	4	an	an	DET
ijtc-38	68	5	sop	sop	PROPN
ijtc-38	68	6	(	(	PUNCT
ijtc-38	68	7	standard	standard	ADJ
ijtc-38	68	8	operating	operating	NOUN
ijtc-38	68	9	procedure	procedure	NOUN
ijtc-38	68	10	)	)	PUNCT
ijtc-38	68	11	that	that	PRON
ijtc-38	68	12	must	must	AUX
ijtc-38	68	13	be	be	AUX
ijtc-38	68	14	carried	carry	VERB
ijtc-38	68	15	out	out	ADP
ijtc-38	68	16	by	by	ADP
ijtc-38	68	17	every	every	DET
ijtc-38	68	18	individuals	individual	NOUN
ijtc-38	68	19	.	.	PUNCT
ijtc-38	69	1	the	the	DET
ijtc-38	69	2	sops	sop	NOUN
ijtc-38	69	3	for	for	ADP
ijtc-38	69	4	each	each	DET
ijtc-38	69	5	division	division	NOUN
ijtc-38	69	6	are	be	AUX
ijtc-38	69	7	different	different	ADJ
ijtc-38	69	8	because	because	SCONJ
ijtc-38	69	9	of	of	ADP
ijtc-38	69	10	the	the	DET
ijtc-38	69	11	various	various	ADJ
ijtc-38	69	12	job	job	NOUN
ijtc-38	69	13	descriptions	description	NOUN
ijtc-38	69	14	of	of	ADP
ijtc-38	69	15	each	each	DET
ijtc-38	69	16	division	division	NOUN
ijtc-38	69	17	.	.	PUNCT
ijtc-38	70	1	routine	routine	ADJ
ijtc-38	70	2	meetings	meeting	NOUN
ijtc-38	70	3	occur	occur	VERB
ijtc-38	70	4	at	at	ADV
ijtc-38	70	5	least	least	ADV
ijtc-38	70	6	twice	twice	DET
ijtc-38	70	7	a	a	DET
ijtc-38	70	8	month	month	NOUN
ijtc-38	70	9	,	,	PUNCT
ijtc-38	70	10	while	while	SCONJ
ijtc-38	70	11	the	the	DET
ijtc-38	70	12	leadership	leadership	NOUN
ijtc-38	70	13	meetings	meeting	NOUN
ijtc-38	70	14	occur	occur	VERB
ijtc-38	70	15	at	at	ADV
ijtc-38	70	16	least	least	ADJ
ijtc-38	70	17	once	once	ADV
ijtc-38	70	18	every	every	DET
ijtc-38	70	19	month	month	NOUN
ijtc-38	70	20	and	and	CCONJ
ijtc-38	70	21	or	or	CCONJ
ijtc-38	70	22	on	on	ADP
ijtc-38	70	23	certain	certain	ADJ
ijtc-38	70	24	important	important	ADJ
ijtc-38	70	25	moments	moment	NOUN
ijtc-38	70	26	.	.	PUNCT
ijtc-38	71	1	division	division	NOUN
ijtc-38	71	2	meetings	meeting	NOUN
ijtc-38	71	3	are	be	AUX
ijtc-38	71	4	held	hold	VERB
ijtc-38	71	5	separately	separately	ADV
ijtc-38	71	6	between	between	ADP
ijtc-38	71	7	each	each	DET
ijtc-38	71	8	division	division	NOUN
ijtc-38	71	9	.	.	PUNCT
ijtc-38	72	1	for	for	ADP
ijtc-38	72	2	instance	instance	NOUN
ijtc-38	72	3	,	,	PUNCT
ijtc-38	72	4	for	for	ADP
ijtc-38	72	5	the	the	DET
ijtc-38	72	6	marketing	marketing	NOUN
ijtc-38	72	7	division	division	NOUN
ijtc-38	72	8	,	,	PUNCT
ijtc-38	72	9	the	the	DET
ijtc-38	72	10	meeting	meeting	NOUN
ijtc-38	72	11	is	be	AUX
ijtc-38	72	12	chaired	chair	VERB
ijtc-38	72	13	by	by	ADP
ijtc-38	72	14	the	the	DET
ijtc-38	72	15	deputy	deputy	NOUN
ijtc-38	72	16	chairperson	chairperson	PROPN
ijtc-38	72	17	iii	iii	PROPN
ijtc-38	72	18	,	,	PUNCT
ijtc-38	72	19	who	who	PRON
ijtc-38	72	20	also	also	ADV
ijtc-38	72	21	coordinated	coordinate	VERB
ijtc-38	72	22	with	with	ADP
ijtc-38	72	23	the	the	DET
ijtc-38	72	24	head	head	NOUN
ijtc-38	72	25	of	of	ADP
ijtc-38	72	26	the	the	DET
ijtc-38	72	27	marketing	marketing	NOUN
ijtc-38	72	28	division	division	NOUN
ijtc-38	72	29	to	to	PART
ijtc-38	72	30	give	give	VERB
ijtc-38	72	31	directions	direction	NOUN
ijtc-38	72	32	about	about	ADP
ijtc-38	72	33	market	market	NOUN
ijtc-38	72	34	conditions	condition	NOUN
ijtc-38	72	35	and	and	CCONJ
ijtc-38	72	36	strategies	strategy	NOUN
ijtc-38	72	37	to	to	ADP
ijtc-38	72	38	the	the	DET
ijtc-38	72	39	marketing	marketing	NOUN
ijtc-38	72	40	staff	staff	NOUN
ijtc-38	72	41	.	.	PUNCT
ijtc-38	73	1	division	division	NOUN
ijtc-38	73	2	meeting	meeting	NOUN
ijtc-38	73	3	is	be	AUX
ijtc-38	73	4	a	a	DET
ijtc-38	73	5	meeting	meeting	NOUN
ijtc-38	73	6	headed	head	VERB
ijtc-38	73	7	by	by	ADP
ijtc-38	73	8	each	each	DET
ijtc-38	73	9	deputy	deputy	NOUN
ijtc-38	73	10	chairperson	chairperson	NOUN
ijtc-38	73	11	and	and	CCONJ
ijtc-38	73	12	must	must	AUX
ijtc-38	73	13	be	be	AUX
ijtc-38	73	14	attended	attend	VERB
ijtc-38	73	15	by	by	ADP
ijtc-38	73	16	each	each	DET
ijtc-38	73	17	individual	individual	NOUN
ijtc-38	73	18	.	.	PUNCT
ijtc-38	74	1	on	on	ADP
ijtc-38	74	2	that	that	DET
ijtc-38	74	3	occasion	occasion	NOUN
ijtc-38	74	4	,	,	PUNCT
ijtc-38	74	5	heads	head	NOUN
ijtc-38	74	6	of	of	ADP
ijtc-38	74	7	division	division	NOUN
ijtc-38	74	8	provide	provide	VERB
ijtc-38	74	9	information	information	NOUN
ijtc-38	74	10	about	about	ADP
ijtc-38	74	11	their	their	PRON
ijtc-38	74	12	respective	respective	ADJ
ijtc-38	74	13	division	division	NOUN
ijtc-38	74	14	's	's	PART
ijtc-38	74	15	achievement	achievement	NOUN
ijtc-38	74	16	so	so	SCONJ
ijtc-38	74	17	their	their	PRON
ijtc-38	74	18	division	division	NOUN
ijtc-38	74	19	's	's	PART
ijtc-38	74	20	performance	performance	NOUN
ijtc-38	74	21	will	will	AUX
ijtc-38	74	22	be	be	AUX
ijtc-38	74	23	known	know	VERB
ijtc-38	74	24	.	.	PUNCT
ijtc-38	75	1	furthermore	furthermore	ADV
ijtc-38	75	2	,	,	PUNCT
ijtc-38	75	3	every	every	DET
ijtc-38	75	4	individual	individual	NOUN
ijtc-38	75	5	has	have	VERB
ijtc-38	75	6	the	the	DET
ijtc-38	75	7	right	right	NOUN
ijtc-38	75	8	to	to	PART
ijtc-38	75	9	give	give	VERB
ijtc-38	75	10	responses	response	NOUN
ijtc-38	75	11	,	,	PUNCT
ijtc-38	75	12	suggestions	suggestion	NOUN
ijtc-38	75	13	or	or	CCONJ
ijtc-38	75	14	input	input	NOUN
ijtc-38	75	15	for	for	ADP
ijtc-38	75	16	improvement	improvement	NOUN
ijtc-38	75	17	,	,	PUNCT
ijtc-38	75	18	while	while	SCONJ
ijtc-38	75	19	each	each	DET
ijtc-38	75	20	deputy	deputy	NOUN
ijtc-38	75	21	chairperson	chairperson	NOUN
ijtc-38	75	22	has	have	VERB
ijtc-38	75	23	to	to	PART
ijtc-38	75	24	coordinate	coordinate	VERB
ijtc-38	75	25	and	and	CCONJ
ijtc-38	75	26	provide	provide	VERB
ijtc-38	75	27	guidance	guidance	NOUN
ijtc-38	75	28	for	for	ADP
ijtc-38	75	29	the	the	DET
ijtc-38	75	30	heads	head	NOUN
ijtc-38	75	31	of	of	ADP
ijtc-38	75	32	division	division	NOUN
ijtc-38	75	33	,	,	PUNCT
ijtc-38	75	34	subdivision	subdivision	NOUN
ijtc-38	75	35	,	,	PUNCT
ijtc-38	75	36	and	and	CCONJ
ijtc-38	75	37	staff	staff	NOUN
ijtc-38	75	38	to	to	PART
ijtc-38	75	39	enhance	enhance	VERB
ijtc-38	75	40	their	their	PRON
ijtc-38	75	41	performance	performance	NOUN
ijtc-38	75	42	.	.	PUNCT
ijtc-38	76	1	for	for	ADP
ijtc-38	76	2	example	example	NOUN
ijtc-38	76	3	,	,	PUNCT
ijtc-38	76	4	there	there	ADV
ijtc-38	76	5	5	5	NUM
ijtc-38	76	6	|	|	ADV
ijtc-38	76	7	ilomata	ilomata	PROPN
ijtc-38	76	8	international	international	ADJ
ijtc-38	76	9	journal	journal	NOUN
ijtc-38	76	10	of	of	ADP
ijtc-38	76	11	tax	tax	PROPN
ijtc-38	76	12	&	&	CCONJ
ijtc-38	76	13	accounting	accounting	PROPN
ijtc-38	76	14	vol	vol	NOUN
ijtc-38	76	15	.	.	PROPN
ijtc-38	77	1	1	1	NUM
ijtc-38	77	2	no	no	NOUN
ijtc-38	77	3	.	.	NOUN
ijtc-38	77	4	1	1	NUM
ijtc-38	77	5	oct	oct	PROPN
ijtc-38	77	6	2019	2019	NUM
ijtc-38	77	7	analysis	analysis	NOUN
ijtc-38	77	8	of	of	ADP
ijtc-38	77	9	the	the	DET
ijtc-38	77	10	accounts	account	NOUN
ijtc-38	77	11	receivable	receivable	ADJ
ijtc-38	77	12	internal	internal	ADJ
ijtc-38	77	13	control	control	NOUN
ijtc-38	77	14	system	system	NOUN
ijtc-38	77	15	at	at	ADP
ijtc-38	77	16	stiami	stiami	PROPN
ijtc-38	77	17	institute	institute	PROPN
ijtc-38	77	18	andrayanti	andrayanti	PROPN
ijtc-38	77	19	are	be	AUX
ijtc-38	77	20	plenty	plenty	NOUN
ijtc-38	77	21	of	of	ADP
ijtc-38	77	22	students	student	NOUN
ijtc-38	77	23	in	in	ADP
ijtc-38	77	24	debt	debt	NOUN
ijtc-38	77	25	,	,	PUNCT
ijtc-38	77	26	then	then	ADV
ijtc-38	77	27	it	it	PRON
ijtc-38	77	28	is	be	AUX
ijtc-38	77	29	specifically	specifically	ADV
ijtc-38	77	30	deputy	deputy	NOUN
ijtc-38	77	31	chairperson	chairperson	NOUN
ijtc-38	77	32	ii	ii	PROPN
ijtc-38	77	33	's	's	PART
ijtc-38	77	34	job	job	NOUN
ijtc-38	77	35	to	to	PART
ijtc-38	77	36	instruct	instruct	VERB
ijtc-38	77	37	the	the	DET
ijtc-38	77	38	billing	billing	NOUN
ijtc-38	77	39	process	process	NOUN
ijtc-38	77	40	to	to	PART
ijtc-38	77	41	be	be	AUX
ijtc-38	77	42	further	far	ADV
ijtc-38	77	43	improved	improve	VERB
ijtc-38	77	44	.	.	PUNCT
ijtc-38	78	1	structurally	structurally	ADV
ijtc-38	78	2	,	,	PUNCT
ijtc-38	78	3	the	the	DET
ijtc-38	78	4	internal	internal	ADJ
ijtc-38	78	5	supervisory	supervisory	ADJ
ijtc-38	78	6	unit	unit	NOUN
ijtc-38	78	7	(	(	PUNCT
ijtc-38	78	8	isu	isu	PROPN
ijtc-38	78	9	)	)	PUNCT
ijtc-38	78	10	is	be	AUX
ijtc-38	78	11	under	under	ADP
ijtc-38	78	12	the	the	DET
ijtc-38	78	13	auspices	auspex	NOUN
ijtc-38	78	14	of	of	ADP
ijtc-38	78	15	the	the	DET
ijtc-38	78	16	head	head	NOUN
ijtc-38	78	17	of	of	ADP
ijtc-38	78	18	stiami	stiami	NOUN
ijtc-38	78	19	.	.	PUNCT
ijtc-38	79	1	the	the	DET
ijtc-38	79	2	operational	operational	ADJ
ijtc-38	79	3	audit	audit	NOUN
ijtc-38	79	4	went	go	VERB
ijtc-38	79	5	well	well	ADV
ijtc-38	79	6	,	,	PUNCT
ijtc-38	79	7	and	and	CCONJ
ijtc-38	79	8	audit	audit	NOUN
ijtc-38	79	9	activities	activity	NOUN
ijtc-38	79	10	were	be	AUX
ijtc-38	79	11	carried	carry	VERB
ijtc-38	79	12	out	out	ADP
ijtc-38	79	13	in	in	ADP
ijtc-38	79	14	all	all	DET
ijtc-38	79	15	divisions	division	NOUN
ijtc-38	79	16	quarterly	quarterly	ADV
ijtc-38	79	17	.	.	PUNCT
ijtc-38	80	1	this	this	DET
ijtc-38	80	2	audit	audit	NOUN
ijtc-38	80	3	aims	aim	VERB
ijtc-38	80	4	to	to	PART
ijtc-38	80	5	assess	assess	VERB
ijtc-38	80	6	whether	whether	SCONJ
ijtc-38	80	7	each	each	DET
ijtc-38	80	8	individual	individual	NOUN
ijtc-38	80	9	in	in	ADP
ijtc-38	80	10	each	each	DET
ijtc-38	80	11	section	section	NOUN
ijtc-38	80	12	has	have	AUX
ijtc-38	80	13	carried	carry	VERB
ijtc-38	80	14	out	out	ADP
ijtc-38	80	15	work	work	NOUN
ijtc-38	80	16	procedures	procedure	NOUN
ijtc-38	80	17	under	under	ADP
ijtc-38	80	18	company	company	NOUN
ijtc-38	80	19	standards	standard	NOUN
ijtc-38	80	20	,	,	PUNCT
ijtc-38	80	21	as	as	ADV
ijtc-38	80	22	well	well	ADV
ijtc-38	80	23	as	as	ADP
ijtc-38	80	24	measuring	measure	VERB
ijtc-38	80	25	whether	whether	SCONJ
ijtc-38	80	26	the	the	DET
ijtc-38	80	27	work	work	NOUN
ijtc-38	80	28	procedures	procedure	NOUN
ijtc-38	80	29	can	can	AUX
ijtc-38	80	30	improve	improve	VERB
ijtc-38	80	31	internal	internal	ADJ
ijtc-38	80	32	control	control	NOUN
ijtc-38	80	33	.	.	PUNCT
ijtc-38	81	1	if	if	SCONJ
ijtc-38	81	2	the	the	DET
ijtc-38	81	3	standard	standard	ADJ
ijtc-38	81	4	procedure	procedure	NOUN
ijtc-38	81	5	failed	fail	VERB
ijtc-38	81	6	to	to	PART
ijtc-38	81	7	generate	generate	VERB
ijtc-38	81	8	internal	internal	ADJ
ijtc-38	81	9	control	control	NOUN
ijtc-38	81	10	,	,	PUNCT
ijtc-38	81	11	then	then	ADV
ijtc-38	81	12	the	the	DET
ijtc-38	81	13	internal	internal	ADJ
ijtc-38	81	14	auditor	auditor	NOUN
ijtc-38	81	15	would	would	AUX
ijtc-38	81	16	render	render	VERB
ijtc-38	81	17	recommendations	recommendation	NOUN
ijtc-38	81	18	to	to	PART
ijtc-38	81	19	stiami	stiami	VERB
ijtc-38	81	20	's	's	PART
ijtc-38	81	21	chairperson	chairperson	NOUN
ijtc-38	81	22	to	to	PART
ijtc-38	81	23	advance	advance	VERB
ijtc-38	81	24	internal	internal	ADJ
ijtc-38	81	25	control	control	NOUN
ijtc-38	81	26	to	to	PART
ijtc-38	81	27	accomplish	accomplish	VERB
ijtc-38	81	28	the	the	DET
ijtc-38	81	29	company	company	NOUN
ijtc-38	81	30	's	's	PART
ijtc-38	81	31	goals	goal	NOUN
ijtc-38	81	32	and	and	CCONJ
ijtc-38	81	33	the	the	DET
ijtc-38	81	34	objectives	objective	NOUN
ijtc-38	81	35	of	of	ADP
ijtc-38	81	36	the	the	DET
ijtc-38	81	37	internal	internal	ADJ
ijtc-38	81	38	control	control	NOUN
ijtc-38	81	39	system	system	NOUN
ijtc-38	81	40	as	as	ADP
ijtc-38	81	41	a	a	DET
ijtc-38	81	42	whole	whole	NOUN
ijtc-38	81	43	.	.	PUNCT
ijtc-38	82	1	a.	a.	NOUN
ijtc-38	82	2	risk	risk	NOUN
ijtc-38	82	3	interpretation	interpretation	NOUN
ijtc-38	82	4	every	every	DET
ijtc-38	82	5	organization	organization	NOUN
ijtc-38	82	6	or	or	CCONJ
ijtc-38	82	7	company	company	NOUN
ijtc-38	82	8	is	be	AUX
ijtc-38	82	9	bound	bind	VERB
ijtc-38	82	10	to	to	PART
ijtc-38	82	11	face	face	VERB
ijtc-38	82	12	some	some	DET
ijtc-38	82	13	risks	risk	NOUN
ijtc-38	82	14	both	both	CCONJ
ijtc-38	82	15	from	from	ADP
ijtc-38	82	16	internal	internal	ADJ
ijtc-38	82	17	and	and	CCONJ
ijtc-38	82	18	external	external	ADJ
ijtc-38	82	19	that	that	PRON
ijtc-38	82	20	can	can	AUX
ijtc-38	82	21	hinder	hinder	VERB
ijtc-38	82	22	them	they	PRON
ijtc-38	82	23	from	from	ADP
ijtc-38	82	24	achieving	achieve	VERB
ijtc-38	82	25	their	their	PRON
ijtc-38	82	26	objectives	objective	NOUN
ijtc-38	82	27	at	at	ADP
ijtc-38	82	28	some	some	DET
ijtc-38	82	29	point	point	NOUN
ijtc-38	82	30	.	.	PUNCT
ijtc-38	83	1	these	these	DET
ijtc-38	83	2	risks	risk	NOUN
ijtc-38	83	3	are	be	AUX
ijtc-38	83	4	associated	associate	VERB
ijtc-38	83	5	with	with	ADP
ijtc-38	83	6	establishing	establish	VERB
ijtc-38	83	7	goals	goal	NOUN
ijtc-38	83	8	to	to	PART
ijtc-38	83	9	be	be	AUX
ijtc-38	83	10	accomplished	accomplish	VERB
ijtc-38	83	11	by	by	ADP
ijtc-38	83	12	the	the	DET
ijtc-38	83	13	organization	organization	NOUN
ijtc-38	83	14	,	,	PUNCT
ijtc-38	83	15	scilicet	scilicet	PROPN
ijtc-38	83	16	operations	operation	NOUN
ijtc-38	83	17	efficiency	efficiency	NOUN
ijtc-38	83	18	and	and	CCONJ
ijtc-38	83	19	effectiveness	effectiveness	NOUN
ijtc-38	83	20	,	,	PUNCT
ijtc-38	83	21	reliability	reliability	NOUN
ijtc-38	83	22	of	of	ADP
ijtc-38	83	23	financial	financial	ADJ
ijtc-38	83	24	statements	statement	NOUN
ijtc-38	83	25	and	and	CCONJ
ijtc-38	83	26	compliance	compliance	NOUN
ijtc-38	83	27	.	.	PUNCT
ijtc-38	84	1	therefore	therefore	ADV
ijtc-38	84	2	,	,	PUNCT
ijtc-38	84	3	each	each	DET
ijtc-38	84	4	organization	organization	NOUN
ijtc-38	84	5	or	or	CCONJ
ijtc-38	84	6	company	company	NOUN
ijtc-38	84	7	is	be	AUX
ijtc-38	84	8	obligated	obligate	VERB
ijtc-38	84	9	to	to	PART
ijtc-38	84	10	interpret	interpret	VERB
ijtc-38	84	11	the	the	DET
ijtc-38	84	12	risks	risk	NOUN
ijtc-38	84	13	they	they	PRON
ijtc-38	84	14	may	may	AUX
ijtc-38	84	15	face	face	VERB
ijtc-38	84	16	appropriately	appropriately	ADV
ijtc-38	84	17	.	.	PUNCT
ijtc-38	85	1	stiami	stiami	NOUN
ijtc-38	85	2	had	have	AUX
ijtc-38	85	3	interpreted	interpret	VERB
ijtc-38	85	4	the	the	DET
ijtc-38	85	5	risks	risk	NOUN
ijtc-38	85	6	of	of	ADP
ijtc-38	85	7	misstatement	misstatement	ADJ
ijtc-38	85	8	possibilities	possibility	NOUN
ijtc-38	85	9	,	,	PUNCT
ijtc-38	85	10	which	which	PRON
ijtc-38	85	11	arose	arise	VERB
ijtc-38	85	12	from	from	ADP
ijtc-38	85	13	internal	internal	ADJ
ijtc-38	85	14	and	and	CCONJ
ijtc-38	85	15	external	external	ADJ
ijtc-38	85	16	events	event	NOUN
ijtc-38	85	17	such	such	ADJ
ijtc-38	85	18	as	as	ADP
ijtc-38	85	19	:	:	PUNCT
ijtc-38	85	20	1	1	NUM
ijtc-38	85	21	)	)	PUNCT
ijtc-38	85	22	placement	placement	NOUN
ijtc-38	85	23	of	of	ADP
ijtc-38	85	24	new	new	ADJ
ijtc-38	85	25	employees	employee	NOUN
ijtc-38	85	26	in	in	ADP
ijtc-38	85	27	receivables	receivables	NOUN
ijtc-38	85	28	receipts	receipt	NOUN
ijtc-38	85	29	and	and	CCONJ
ijtc-38	85	30	billings	billing	NOUN
ijtc-38	85	31	.	.	PUNCT
ijtc-38	86	1	2	2	X
ijtc-38	86	2	)	)	PUNCT
ijtc-38	86	3	changes	change	NOUN
ijtc-38	86	4	in	in	ADP
ijtc-38	86	5	the	the	DET
ijtc-38	86	6	accounts	account	NOUN
ijtc-38	86	7	receivable	receivable	ADJ
ijtc-38	86	8	accounting	accounting	NOUN
ijtc-38	86	9	information	information	NOUN
ijtc-38	86	10	system	system	NOUN
ijtc-38	86	11	.	.	PUNCT
ijtc-38	87	1	3	3	X
ijtc-38	87	2	)	)	PUNCT
ijtc-38	87	3	socialization	socialization	NOUN
ijtc-38	87	4	of	of	ADP
ijtc-38	87	5	the	the	DET
ijtc-38	87	6	new	new	ADJ
ijtc-38	87	7	technology	technology	NOUN
ijtc-38	87	8	's	's	PART
ijtc-38	87	9	usage	usage	NOUN
ijtc-38	87	10	in	in	ADP
ijtc-38	87	11	receivables	receivables	NOUN
ijtc-38	87	12	receipts	receipt	NOUN
ijtc-38	87	13	activity	activity	NOUN
ijtc-38	87	14	.	.	PUNCT
ijtc-38	88	1	4	4	X
ijtc-38	88	2	)	)	PUNCT
ijtc-38	88	3	changes	change	NOUN
ijtc-38	88	4	in	in	ADP
ijtc-38	88	5	accounts	account	NOUN
ijtc-38	88	6	receivable	receivable	ADJ
ijtc-38	88	7	accounting	accounting	NOUN
ijtc-38	88	8	utilization	utilization	NOUN
ijtc-38	88	9	principles	principle	NOUN
ijtc-38	88	10	.	.	PUNCT
ijtc-38	89	1	b.	b.	PROPN
ijtc-38	89	2	control	control	PROPN
ijtc-38	89	3	activities	activity	NOUN
ijtc-38	89	4	control	control	NOUN
ijtc-38	89	5	activities	activity	NOUN
ijtc-38	89	6	on	on	ADP
ijtc-38	89	7	accounts	account	NOUN
ijtc-38	89	8	receivable	receivable	ADJ
ijtc-38	89	9	at	at	ADP
ijtc-38	89	10	stiami	stiami	NOUN
ijtc-38	89	11	can	can	AUX
ijtc-38	89	12	be	be	AUX
ijtc-38	89	13	classified	classify	VERB
ijtc-38	89	14	into	into	ADP
ijtc-38	89	15	numerous	numerous	ADJ
ijtc-38	89	16	activities	activity	NOUN
ijtc-38	89	17	e.g.	e.g.	ADV
ijtc-38	89	18	:	:	PUNCT
ijtc-38	89	19	1	1	X
ijtc-38	89	20	)	)	PUNCT
ijtc-38	89	21	new	new	ADJ
ijtc-38	89	22	students	student	NOUN
ijtc-38	89	23	'	'	PART
ijtc-38	89	24	admission	admission	NOUN
ijtc-38	89	25	activities	activity	NOUN
ijtc-38	89	26	are	be	AUX
ijtc-38	89	27	done	do	VERB
ijtc-38	89	28	by	by	ADP
ijtc-38	89	29	the	the	DET
ijtc-38	89	30	marketing	marketing	NOUN
ijtc-38	89	31	division	division	NOUN
ijtc-38	89	32	,	,	PUNCT
ijtc-38	89	33	while	while	SCONJ
ijtc-38	89	34	the	the	DET
ijtc-38	89	35	head	head	NOUN
ijtc-38	89	36	of	of	ADP
ijtc-38	89	37	marketing	marketing	NOUN
ijtc-38	89	38	authorized	authorize	VERB
ijtc-38	89	39	new	new	ADJ
ijtc-38	89	40	students	student	NOUN
ijtc-38	89	41	'	'	PART
ijtc-38	89	42	admissions	admission	NOUN
ijtc-38	89	43	approval	approval	NOUN
ijtc-38	89	44	.	.	PUNCT
ijtc-38	90	1	moreover	moreover	ADV
ijtc-38	90	2	,	,	PUNCT
ijtc-38	90	3	deputy	deputy	NOUN
ijtc-38	90	4	chairperson	chairperson	NOUN
ijtc-38	90	5	ii	ii	PROPN
ijtc-38	90	6	and	and	CCONJ
ijtc-38	90	7	iii	iii	NUM
ijtc-38	90	8	determined	determine	VERB
ijtc-38	90	9	the	the	DET
ijtc-38	90	10	tuition	tuition	NOUN
ijtc-38	90	11	fees	fee	NOUN
ijtc-38	90	12	list	list	NOUN
ijtc-38	90	13	,	,	PUNCT
ijtc-38	90	14	student	student	NOUN
ijtc-38	90	15	admission	admission	NOUN
ijtc-38	90	16	requirements	requirement	NOUN
ijtc-38	90	17	,	,	PUNCT
ijtc-38	90	18	and	and	CCONJ
ijtc-38	90	19	fees	fee	NOUN
ijtc-38	90	20	deduction	deduction	NOUN
ijtc-38	90	21	.	.	PUNCT
ijtc-38	91	1	2	2	X
ijtc-38	91	2	)	)	PUNCT
ijtc-38	91	3	responsibility	responsibility	NOUN
ijtc-38	91	4	and	and	CCONJ
ijtc-38	91	5	authorization	authorization	NOUN
ijtc-38	91	6	activities	activity	NOUN
ijtc-38	91	7	over	over	ADP
ijtc-38	91	8	the	the	DET
ijtc-38	91	9	transfer	transfer	NOUN
ijtc-38	91	10	of	of	ADP
ijtc-38	91	11	receivables	receivable	NOUN
ijtc-38	91	12	are	be	AUX
ijtc-38	91	13	done	do	VERB
ijtc-38	91	14	by	by	ADP
ijtc-38	91	15	class	class	NOUN
ijtc-38	91	16	'	'	PART
ijtc-38	91	17	personnel	personnel	NOUN
ijtc-38	91	18	and	and	CCONJ
ijtc-38	91	19	treasurers	treasurer	NOUN
ijtc-38	91	20	,	,	PUNCT
ijtc-38	91	21	like	like	ADP
ijtc-38	91	22	the	the	DET
ijtc-38	91	23	class	class	NOUN
ijtc-38	91	24	cashier	cashier	NOUN
ijtc-38	91	25	and	and	CCONJ
ijtc-38	91	26	treasurers	treasurer	NOUN
ijtc-38	91	27	responsibility	responsibility	NOUN
ijtc-38	91	28	in	in	ADP
ijtc-38	91	29	doing	do	VERB
ijtc-38	91	30	receipt	receipt	NOUN
ijtc-38	91	31	transactions	transaction	NOUN
ijtc-38	91	32	,	,	PUNCT
ijtc-38	91	33	recording	recording	NOUN
ijtc-38	91	34	receipts	receipt	NOUN
ijtc-38	91	35	as	as	ADP
ijtc-38	91	36	an	an	DET
ijtc-38	91	37	evidence	evidence	NOUN
ijtc-38	91	38	of	of	ADP
ijtc-38	91	39	receivables	receivables	NOUN
ijtc-38	91	40	deduction	deduction	NOUN
ijtc-38	91	41	,	,	PUNCT
ijtc-38	91	42	and	and	CCONJ
ijtc-38	91	43	tuition	tuition	NOUN
ijtc-38	91	44	fees	fee	NOUN
ijtc-38	91	45	'	'	PART
ijtc-38	91	46	return	return	NOUN
ijtc-38	91	47	,	,	PUNCT
ijtc-38	91	48	as	as	ADV
ijtc-38	91	49	well	well	ADV
ijtc-38	91	50	as	as	ADP
ijtc-38	91	51	the	the	DET
ijtc-38	91	52	authority	authority	NOUN
ijtc-38	91	53	and	and	CCONJ
ijtc-38	91	54	6	6	NUM
ijtc-38	91	55	|	|	ADV
ijtc-38	91	56	ilomata	ilomata	PROPN
ijtc-38	91	57	international	international	ADJ
ijtc-38	91	58	journal	journal	NOUN
ijtc-38	91	59	of	of	ADP
ijtc-38	91	60	tax	tax	PROPN
ijtc-38	91	61	&	&	CCONJ
ijtc-38	91	62	accounting	accounting	PROPN
ijtc-38	91	63	vol	vol	NOUN
ijtc-38	91	64	.	.	PROPN
ijtc-38	92	1	1	1	NUM
ijtc-38	93	1	no	no	NOUN
ijtc-38	93	2	.	.	NOUN
ijtc-38	93	3	1	1	NUM
ijtc-38	93	4	oct	oct	PROPN
ijtc-38	93	5	2019	2019	NUM
ijtc-38	93	6	analysis	analysis	NOUN
ijtc-38	93	7	of	of	ADP
ijtc-38	93	8	the	the	DET
ijtc-38	93	9	accounts	account	NOUN
ijtc-38	93	10	receivable	receivable	ADJ
ijtc-38	93	11	internal	internal	ADJ
ijtc-38	93	12	control	control	NOUN
ijtc-38	93	13	system	system	NOUN
ijtc-38	93	14	at	at	ADP
ijtc-38	93	15	stiami	stiami	PROPN
ijtc-38	93	16	institute	institute	PROPN
ijtc-38	93	17	andrayanti	andrayanti	PROPN
ijtc-38	93	18	authorization	authorization	NOUN
ijtc-38	93	19	of	of	ADP
ijtc-38	93	20	the	the	DET
ijtc-38	93	21	head	head	NOUN
ijtc-38	93	22	of	of	ADP
ijtc-38	93	23	the	the	DET
ijtc-38	93	24	financial	financial	ADJ
ijtc-38	93	25	division	division	NOUN
ijtc-38	93	26	and	and	CCONJ
ijtc-38	93	27	subdivision	subdivision	NOUN
ijtc-38	93	28	in	in	ADP
ijtc-38	93	29	leading	lead	VERB
ijtc-38	93	30	their	their	PRON
ijtc-38	93	31	subordinates	subordinate	NOUN
ijtc-38	93	32	to	to	PART
ijtc-38	93	33	improve	improve	VERB
ijtc-38	93	34	their	their	PRON
ijtc-38	93	35	operating	operating	NOUN
ijtc-38	93	36	performance	performance	NOUN
ijtc-38	93	37	to	to	PART
ijtc-38	93	38	acquire	acquire	VERB
ijtc-38	93	39	profitability	profitability	NOUN
ijtc-38	93	40	.	.	PUNCT
ijtc-38	94	1	3	3	X
ijtc-38	94	2	)	)	PUNCT
ijtc-38	94	3	segregation	segregation	NOUN
ijtc-38	94	4	of	of	ADP
ijtc-38	94	5	duties	duty	NOUN
ijtc-38	94	6	by	by	ADP
ijtc-38	94	7	each	each	DET
ijtc-38	94	8	section	section	NOUN
ijtc-38	94	9	or	or	CCONJ
ijtc-38	94	10	functions	function	NOUN
ijtc-38	94	11	associated	associate	VERB
ijtc-38	94	12	with	with	ADP
ijtc-38	94	13	receivables	receivables	NOUN
ijtc-38	94	14	such	such	ADJ
ijtc-38	94	15	as	as	ADP
ijtc-38	94	16	:	:	PUNCT
ijtc-38	94	17	a	a	X
ijtc-38	94	18	)	)	PUNCT
ijtc-38	94	19	the	the	DET
ijtc-38	94	20	admission	admission	NOUN
ijtc-38	94	21	section	section	NOUN
ijtc-38	94	22	and	and	CCONJ
ijtc-38	94	23	the	the	DET
ijtc-38	94	24	recording	recording	NOUN
ijtc-38	94	25	section	section	NOUN
ijtc-38	94	26	for	for	ADP
ijtc-38	94	27	the	the	DET
ijtc-38	94	28	number	number	NOUN
ijtc-38	94	29	of	of	ADP
ijtc-38	94	30	students	student	NOUN
ijtc-38	94	31	’	'	PUNCT
ijtc-38	94	32	recapitulation	recapitulation	NOUN
ijtc-38	94	33	are	be	AUX
ijtc-38	94	34	separated	separate	VERB
ijtc-38	94	35	from	from	ADP
ijtc-38	94	36	each	each	DET
ijtc-38	94	37	other	other	ADJ
ijtc-38	94	38	.	.	PUNCT
ijtc-38	95	1	student	student	NOUN
ijtc-38	95	2	admissions	admission	NOUN
ijtc-38	95	3	are	be	AUX
ijtc-38	95	4	arranged	arrange	VERB
ijtc-38	95	5	by	by	ADP
ijtc-38	95	6	the	the	DET
ijtc-38	95	7	marketing	marketing	NOUN
ijtc-38	95	8	staff	staff	NOUN
ijtc-38	95	9	,	,	PUNCT
ijtc-38	95	10	while	while	SCONJ
ijtc-38	95	11	the	the	DET
ijtc-38	95	12	number	number	NOUN
ijtc-38	95	13	of	of	ADP
ijtc-38	95	14	students	student	NOUN
ijtc-38	95	15	’	'	PUNCT
ijtc-38	95	16	recapitulation	recapitulation	NOUN
ijtc-38	95	17	is	be	AUX
ijtc-38	95	18	done	do	VERB
ijtc-38	95	19	by	by	ADP
ijtc-38	95	20	the	the	DET
ijtc-38	95	21	head	head	NOUN
ijtc-38	95	22	of	of	ADP
ijtc-38	95	23	the	the	DET
ijtc-38	95	24	marketing	marketing	NOUN
ijtc-38	95	25	sub	sub	NOUN
ijtc-38	95	26	-	-	NOUN
ijtc-38	95	27	division	division	NOUN
ijtc-38	95	28	,	,	PUNCT
ijtc-38	95	29	and	and	CCONJ
ijtc-38	95	30	the	the	DET
ijtc-38	95	31	head	head	NOUN
ijtc-38	95	32	of	of	ADP
ijtc-38	95	33	the	the	DET
ijtc-38	95	34	marketing	marketing	NOUN
ijtc-38	95	35	division	division	NOUN
ijtc-38	95	36	does	do	VERB
ijtc-38	95	37	the	the	DET
ijtc-38	95	38	authorization	authorization	NOUN
ijtc-38	95	39	.	.	PUNCT
ijtc-38	96	1	b	b	X
ijtc-38	96	2	)	)	PUNCT
ijtc-38	96	3	the	the	DET
ijtc-38	96	4	receptions	reception	NOUN
ijtc-38	96	5	(	(	PUNCT
ijtc-38	96	6	cashier	cashier	NOUN
ijtc-38	96	7	and	and	CCONJ
ijtc-38	96	8	class	class	NOUN
ijtc-38	96	9	treasurers	treasurer	NOUN
ijtc-38	96	10	)	)	PUNCT
ijtc-38	96	11	are	be	AUX
ijtc-38	96	12	separated	separate	VERB
ijtc-38	96	13	from	from	ADP
ijtc-38	96	14	the	the	DET
ijtc-38	96	15	recording	recording	NOUN
ijtc-38	96	16	section	section	NOUN
ijtc-38	96	17	(	(	PUNCT
ijtc-38	96	18	accounting	accounting	NOUN
ijtc-38	96	19	staff	staff	NOUN
ijtc-38	96	20	)	)	PUNCT
ijtc-38	96	21	.	.	PUNCT
ijtc-38	97	1	cashier	cashier	NOUN
ijtc-38	97	2	and	and	CCONJ
ijtc-38	97	3	class	class	NOUN
ijtc-38	97	4	treasures	treasure	NOUN
ijtc-38	97	5	do	do	VERB
ijtc-38	97	6	the	the	DET
ijtc-38	97	7	payment	payment	NOUN
ijtc-38	97	8	and	and	CCONJ
ijtc-38	97	9	account	account	NOUN
ijtc-38	97	10	receivable	receivable	ADJ
ijtc-38	97	11	receipts	receipt	NOUN
ijtc-38	97	12	,	,	PUNCT
ijtc-38	97	13	while	while	SCONJ
ijtc-38	97	14	the	the	DET
ijtc-38	97	15	accounting	accounting	NOUN
ijtc-38	97	16	staff	staff	NOUN
ijtc-38	97	17	does	do	VERB
ijtc-38	97	18	the	the	DET
ijtc-38	97	19	receivables	receivables	NOUN
ijtc-38	97	20	recording	recording	NOUN
ijtc-38	97	21	.	.	PUNCT
ijtc-38	98	1	c	c	X
ijtc-38	98	2	)	)	PUNCT
ijtc-38	98	3	accounts	account	VERB
ijtc-38	98	4	receivable	receivable	ADJ
ijtc-38	98	5	collections	collection	NOUN
ijtc-38	98	6	are	be	AUX
ijtc-38	98	7	different	different	ADJ
ijtc-38	98	8	from	from	ADP
ijtc-38	98	9	the	the	DET
ijtc-38	98	10	recording	recording	NOUN
ijtc-38	98	11	section	section	NOUN
ijtc-38	98	12	(	(	PUNCT
ijtc-38	98	13	accounting	accounting	NOUN
ijtc-38	98	14	staff	staff	NOUN
ijtc-38	98	15	)	)	PUNCT
ijtc-38	98	16	.	.	PUNCT
ijtc-38	99	1	billing	billing	NOUN
ijtc-38	99	2	,	,	PUNCT
ijtc-38	99	3	especially	especially	ADV
ijtc-38	99	4	in	in	ADP
ijtc-38	99	5	cooperative	cooperative	ADJ
ijtc-38	99	6	classes	class	NOUN
ijtc-38	99	7	,	,	PUNCT
ijtc-38	99	8	is	be	AUX
ijtc-38	99	9	done	do	VERB
ijtc-38	99	10	by	by	ADP
ijtc-38	99	11	each	each	DET
ijtc-38	99	12	class	class	NOUN
ijtc-38	99	13	treasurer	treasurer	NOUN
ijtc-38	99	14	while	while	SCONJ
ijtc-38	99	15	accounts	account	VERB
ijtc-38	99	16	receivable	receivable	ADJ
ijtc-38	99	17	mutation	mutation	NOUN
ijtc-38	99	18	recording	recording	NOUN
ijtc-38	99	19	is	be	AUX
ijtc-38	99	20	done	do	VERB
ijtc-38	99	21	by	by	ADP
ijtc-38	99	22	the	the	DET
ijtc-38	99	23	accounting	accounting	NOUN
ijtc-38	99	24	staff	staff	NOUN
ijtc-38	99	25	.	.	PUNCT
ijtc-38	100	1	this	this	PRON
ijtc-38	100	2	aims	aim	VERB
ijtc-38	100	3	to	to	PART
ijtc-38	100	4	reduce	reduce	VERB
ijtc-38	100	5	deviations	deviation	NOUN
ijtc-38	100	6	in	in	ADP
ijtc-38	100	7	the	the	DET
ijtc-38	100	8	form	form	NOUN
ijtc-38	100	9	of	of	ADP
ijtc-38	100	10	errors	error	NOUN
ijtc-38	100	11	,	,	PUNCT
ijtc-38	100	12	fraud	fraud	NOUN
ijtc-38	100	13	,	,	PUNCT
ijtc-38	100	14	or	or	CCONJ
ijtc-38	100	15	embezzlement	embezzlement	NOUN
ijtc-38	100	16	of	of	ADP
ijtc-38	100	17	money	money	NOUN
ijtc-38	100	18	or	or	CCONJ
ijtc-38	100	19	the	the	DET
ijtc-38	100	20	company	company	NOUN
ijtc-38	100	21	’s	’s	PART
ijtc-38	100	22	cash	cash	NOUN
ijtc-38	100	23	.	.	PUNCT
ijtc-38	101	1	d	d	X
ijtc-38	101	2	)	)	PUNCT
ijtc-38	101	3	accounts	account	VERB
ijtc-38	101	4	receivable	receivable	ADJ
ijtc-38	101	5	documentation	documentation	NOUN
ijtc-38	101	6	activities	activity	NOUN
ijtc-38	101	7	in	in	ADP
ijtc-38	101	8	the	the	DET
ijtc-38	101	9	shape	shape	NOUN
ijtc-38	101	10	of	of	ADP
ijtc-38	101	11	:	:	PUNCT
ijtc-38	101	12	(	(	PUNCT
ijtc-38	101	13	1	1	X
ijtc-38	101	14	)	)	PUNCT
ijtc-38	101	15	cash	cash	NOUN
ijtc-38	101	16	or	or	CCONJ
ijtc-38	101	17	bank	bank	NOUN
ijtc-38	101	18	receipts	receipt	NOUN
ijtc-38	101	19	are	be	AUX
ijtc-38	101	20	printed	print	VERB
ijtc-38	101	21	according	accord	VERB
ijtc-38	101	22	to	to	ADP
ijtc-38	101	23	the	the	DET
ijtc-38	101	24	serial	serial	ADJ
ijtc-38	101	25	number	number	NOUN
ijtc-38	101	26	and	and	CCONJ
ijtc-38	101	27	maintained	maintain	VERB
ijtc-38	101	28	based	base	VERB
ijtc-38	101	29	on	on	ADP
ijtc-38	101	30	the	the	DET
ijtc-38	101	31	print	print	NOUN
ijtc-38	101	32	month	month	NOUN
ijtc-38	101	33	,	,	PUNCT
ijtc-38	101	34	year	year	NOUN
ijtc-38	101	35	,	,	PUNCT
ijtc-38	101	36	and	and	CCONJ
ijtc-38	101	37	number	number	NOUN
ijtc-38	101	38	and	and	CCONJ
ijtc-38	101	39	signed	sign	VERB
ijtc-38	101	40	by	by	ADP
ijtc-38	101	41	the	the	DET
ijtc-38	101	42	head	head	NOUN
ijtc-38	101	43	of	of	ADP
ijtc-38	101	44	finance	finance	NOUN
ijtc-38	101	45	plus	plus	CCONJ
ijtc-38	101	46	stamped	stamp	VERB
ijtc-38	101	47	with	with	ADP
ijtc-38	101	48	the	the	DET
ijtc-38	101	49	stiami	stiami	NOUN
ijtc-38	101	50	logo	logo	NOUN
ijtc-38	101	51	.	.	PUNCT
ijtc-38	102	1	(	(	PUNCT
ijtc-38	102	2	2	2	X
ijtc-38	102	3	)	)	PUNCT
ijtc-38	102	4	students	student	NOUN
ijtc-38	102	5	’	'	PUNCT
ijtc-38	102	6	payment	payment	NOUN
ijtc-38	102	7	receipts	receipt	NOUN
ijtc-38	102	8	issued	issue	VERB
ijtc-38	102	9	by	by	ADP
ijtc-38	102	10	the	the	DET
ijtc-38	102	11	cashier	cashier	NOUN
ijtc-38	102	12	indicate	indicate	VERB
ijtc-38	102	13	the	the	DET
ijtc-38	102	14	reduction	reduction	NOUN
ijtc-38	102	15	of	of	ADP
ijtc-38	102	16	students	student	NOUN
ijtc-38	102	17	’	'	PUNCT
ijtc-38	102	18	accounts	account	VERB
ijtc-38	102	19	receivable	receivable	ADJ
ijtc-38	102	20	who	who	PRON
ijtc-38	102	21	pay	pay	VERB
ijtc-38	102	22	in	in	ADP
ijtc-38	102	23	the	the	DET
ijtc-38	102	24	register	register	NOUN
ijtc-38	102	25	and	and	CCONJ
ijtc-38	102	26	the	the	DET
ijtc-38	102	27	cashier	cashier	NOUN
ijtc-38	102	28	will	will	AUX
ijtc-38	102	29	file	file	VERB
ijtc-38	102	30	the	the	DET
ijtc-38	102	31	document	document	NOUN
ijtc-38	102	32	according	accord	VERB
ijtc-38	102	33	to	to	ADP
ijtc-38	102	34	the	the	DET
ijtc-38	102	35	month	month	NOUN
ijtc-38	102	36	,	,	PUNCT
ijtc-38	102	37	year	year	NOUN
ijtc-38	102	38	,	,	PUNCT
ijtc-38	102	39	and	and	CCONJ
ijtc-38	102	40	serial	serial	ADJ
ijtc-38	102	41	number	number	NOUN
ijtc-38	102	42	.	.	PUNCT
ijtc-38	103	1	(	(	PUNCT
ijtc-38	103	2	3	3	X
ijtc-38	103	3	)	)	PUNCT
ijtc-38	103	4	students	student	NOUN
ijtc-38	103	5	’	'	PUNCT
ijtc-38	103	6	payment	payment	NOUN
ijtc-38	103	7	receipts	receipt	NOUN
ijtc-38	103	8	issued	issue	VERB
ijtc-38	103	9	by	by	ADP
ijtc-38	103	10	the	the	DET
ijtc-38	103	11	class	class	NOUN
ijtc-38	103	12	treasurers	treasurer	NOUN
ijtc-38	103	13	will	will	AUX
ijtc-38	103	14	be	be	AUX
ijtc-38	103	15	printed	print	VERB
ijtc-38	103	16	following	follow	VERB
ijtc-38	103	17	the	the	DET
ijtc-38	103	18	serial	serial	ADJ
ijtc-38	103	19	number	number	NOUN
ijtc-38	103	20	,	,	PUNCT
ijtc-38	103	21	receipt	receipt	NOUN
ijtc-38	103	22	’s	’s	PART
ijtc-38	103	23	date	date	NOUN
ijtc-38	103	24	and	and	CCONJ
ijtc-38	103	25	signed	sign	VERB
ijtc-38	103	26	by	by	ADP
ijtc-38	103	27	the	the	DET
ijtc-38	103	28	class	class	NOUN
ijtc-38	103	29	treasurers	treasurer	NOUN
ijtc-38	103	30	and	and	CCONJ
ijtc-38	103	31	stamped	stamp	VERB
ijtc-38	103	32	with	with	ADP
ijtc-38	103	33	the	the	DET
ijtc-38	103	34	stiami	stiami	NOUN
ijtc-38	103	35	logo	logo	NOUN
ijtc-38	103	36	.	.	PUNCT
ijtc-38	104	1	the	the	DET
ijtc-38	104	2	receipts	receipt	NOUN
ijtc-38	104	3	show	show	VERB
ijtc-38	104	4	the	the	DET
ijtc-38	104	5	reduction	reduction	NOUN
ijtc-38	104	6	in	in	ADP
ijtc-38	104	7	cooperation	cooperation	NOUN
ijtc-38	104	8	student	student	NOUN
ijtc-38	104	9	’s	’s	PART
ijtc-38	104	10	receivables	receivables	NOUN
ijtc-38	104	11	who	who	PRON
ijtc-38	104	12	make	make	VERB
ijtc-38	104	13	payments	payment	NOUN
ijtc-38	104	14	in	in	ADP
ijtc-38	104	15	the	the	DET
ijtc-38	104	16	cooperation	cooperation	NOUN
ijtc-38	104	17	class	class	NOUN
ijtc-38	104	18	.	.	PUNCT
ijtc-38	105	1	the	the	DET
ijtc-38	105	2	document	document	NOUN
ijtc-38	105	3	will	will	AUX
ijtc-38	105	4	be	be	AUX
ijtc-38	105	5	filed	file	VERB
ijtc-38	105	6	by	by	ADP
ijtc-38	105	7	each	each	DET
ijtc-38	105	8	class	class	NOUN
ijtc-38	105	9	treasurer	treasurer	NOUN
ijtc-38	105	10	in	in	ADP
ijtc-38	105	11	the	the	DET
ijtc-38	105	12	order	order	NOUN
ijtc-38	105	13	of	of	ADP
ijtc-38	105	14	month	month	NOUN
ijtc-38	105	15	,	,	PUNCT
ijtc-38	105	16	year	year	NOUN
ijtc-38	105	17	and	and	CCONJ
ijtc-38	105	18	serial	serial	ADJ
ijtc-38	105	19	number	number	NOUN
ijtc-38	105	20	.	.	PUNCT
ijtc-38	106	1	(	(	PUNCT
ijtc-38	106	2	4	4	X
ijtc-38	106	3	)	)	PUNCT
ijtc-38	106	4	regular	regular	ADJ
ijtc-38	106	5	student	student	NOUN
ijtc-38	106	6	debtors	debtor	NOUN
ijtc-38	106	7	accounts	account	VERB
ijtc-38	106	8	or	or	CCONJ
ijtc-38	106	9	installments	installment	NOUN
ijtc-38	106	10	are	be	AUX
ijtc-38	106	11	7	7	NUM
ijtc-38	106	12	|	|	ADV
ijtc-38	106	13	ilomata	ilomata	ADJ
ijtc-38	106	14	international	international	ADJ
ijtc-38	106	15	journal	journal	NOUN
ijtc-38	106	16	of	of	ADP
ijtc-38	106	17	tax	tax	PROPN
ijtc-38	106	18	&	&	CCONJ
ijtc-38	106	19	accounting	accounting	PROPN
ijtc-38	106	20	vol	vol	NOUN
ijtc-38	106	21	.	.	PROPN
ijtc-38	107	1	1	1	NUM
ijtc-38	108	1	no	no	NOUN
ijtc-38	108	2	.	.	NOUN
ijtc-38	108	3	1	1	NUM
ijtc-38	108	4	oct	oct	PROPN
ijtc-38	108	5	2019	2019	NUM
ijtc-38	108	6	analysis	analysis	NOUN
ijtc-38	108	7	of	of	ADP
ijtc-38	108	8	the	the	DET
ijtc-38	108	9	accounts	account	NOUN
ijtc-38	108	10	receivable	receivable	ADJ
ijtc-38	108	11	internal	internal	ADJ
ijtc-38	108	12	control	control	NOUN
ijtc-38	108	13	system	system	NOUN
ijtc-38	108	14	at	at	ADP
ijtc-38	108	15	stiami	stiami	PROPN
ijtc-38	108	16	institute	institute	PROPN
ijtc-38	108	17	andrayanti	andrayanti	PROPN
ijtc-38	108	18	printed	print	VERB
ijtc-38	108	19	according	accord	VERB
ijtc-38	108	20	to	to	ADP
ijtc-38	108	21	the	the	DET
ijtc-38	108	22	major	major	ADJ
ijtc-38	108	23	and	and	CCONJ
ijtc-38	108	24	class	class	NOUN
ijtc-38	108	25	year	year	NOUN
ijtc-38	108	26	.	.	PUNCT
ijtc-38	109	1	(	(	PUNCT
ijtc-38	109	2	5	5	X
ijtc-38	109	3	)	)	PUNCT
ijtc-38	109	4	cooperative	cooperative	ADJ
ijtc-38	109	5	or	or	CCONJ
ijtc-38	109	6	non	non	ADJ
ijtc-38	109	7	-	-	ADJ
ijtc-38	109	8	regular	regular	ADJ
ijtc-38	109	9	student	student	NOUN
ijtc-38	109	10	debtors	debtor	NOUN
ijtc-38	109	11	accounts	account	VERB
ijtc-38	109	12	or	or	CCONJ
ijtc-38	109	13	installments	installment	NOUN
ijtc-38	109	14	are	be	AUX
ijtc-38	109	15	printed	print	VERB
ijtc-38	109	16	according	accord	VERB
ijtc-38	109	17	to	to	ADP
ijtc-38	109	18	the	the	DET
ijtc-38	109	19	class	class	NOUN
ijtc-38	109	20	and	and	CCONJ
ijtc-38	109	21	class	class	NOUN
ijtc-38	109	22	year	year	NOUN
ijtc-38	109	23	.	.	PUNCT
ijtc-38	110	1	(	(	PUNCT
ijtc-38	110	2	6	6	NUM
ijtc-38	110	3	)	)	PUNCT
ijtc-38	110	4	the	the	DET
ijtc-38	110	5	class	class	NOUN
ijtc-38	110	6	’	'	PUNCT
ijtc-38	110	7	accounts	account	VERB
ijtc-38	110	8	receivable	receivable	ADJ
ijtc-38	110	9	recap	recap	NOUN
ijtc-38	110	10	is	be	AUX
ijtc-38	110	11	made	make	VERB
ijtc-38	110	12	by	by	ADP
ijtc-38	110	13	the	the	DET
ijtc-38	110	14	accounting	accounting	NOUN
ijtc-38	110	15	and	and	CCONJ
ijtc-38	110	16	accounts	account	VERB
ijtc-38	110	17	receivable	receivable	ADJ
ijtc-38	110	18	section	section	NOUN
ijtc-38	110	19	staff	staff	NOUN
ijtc-38	110	20	which	which	PRON
ijtc-38	110	21	then	then	ADV
ijtc-38	110	22	are	be	AUX
ijtc-38	110	23	reported	report	VERB
ijtc-38	110	24	to	to	ADP
ijtc-38	110	25	the	the	DET
ijtc-38	110	26	head	head	NOUN
ijtc-38	110	27	of	of	ADP
ijtc-38	110	28	finance	finance	NOUN
ijtc-38	110	29	and	and	CCONJ
ijtc-38	110	30	archived	archive	VERB
ijtc-38	110	31	by	by	ADP
ijtc-38	110	32	the	the	DET
ijtc-38	110	33	head	head	NOUN
ijtc-38	110	34	of	of	ADP
ijtc-38	110	35	finance	finance	NOUN
ijtc-38	110	36	,	,	PUNCT
ijtc-38	110	37	accounting	accounting	NOUN
ijtc-38	110	38	staff	staff	NOUN
ijtc-38	110	39	,	,	PUNCT
ijtc-38	110	40	and	and	CCONJ
ijtc-38	110	41	the	the	DET
ijtc-38	110	42	accounts	account	NOUN
ijtc-38	110	43	receivable	receivable	ADJ
ijtc-38	110	44	section	section	NOUN
ijtc-38	110	45	itself	itself	PRON
ijtc-38	110	46	.	.	PUNCT
ijtc-38	111	1	(	(	PUNCT
ijtc-38	111	2	7	7	X
ijtc-38	111	3	)	)	PUNCT
ijtc-38	111	4	daily	daily	ADJ
ijtc-38	111	5	cash	cash	NOUN
ijtc-38	111	6	statements	statement	NOUN
ijtc-38	111	7	prepared	prepare	VERB
ijtc-38	111	8	by	by	ADP
ijtc-38	111	9	the	the	DET
ijtc-38	111	10	reception	reception	NOUN
ijtc-38	111	11	cashier	cashier	NOUN
ijtc-38	111	12	from	from	ADP
ijtc-38	111	13	the	the	DET
ijtc-38	111	14	regular	regular	ADJ
ijtc-38	111	15	or	or	CCONJ
ijtc-38	111	16	cooperative	cooperative	ADJ
ijtc-38	111	17	or	or	CCONJ
ijtc-38	111	18	non	non	ADJ
ijtc-38	111	19	-	-	ADJ
ijtc-38	111	20	regular	regular	ADJ
ijtc-38	111	21	classes	class	NOUN
ijtc-38	111	22	are	be	AUX
ijtc-38	111	23	supporting	support	VERB
ijtc-38	111	24	documents	document	NOUN
ijtc-38	111	25	for	for	ADP
ijtc-38	111	26	cash	cash	NOUN
ijtc-38	111	27	receipts	receipt	NOUN
ijtc-38	111	28	from	from	ADP
ijtc-38	111	29	accounts	account	NOUN
ijtc-38	111	30	receivable	receivable	ADJ
ijtc-38	111	31	.	.	PUNCT
ijtc-38	112	1	e	e	X
ijtc-38	112	2	)	)	PUNCT
ijtc-38	112	3	reconciliation	reconciliation	NOUN
ijtc-38	112	4	and	and	CCONJ
ijtc-38	112	5	internal	internal	ADJ
ijtc-38	112	6	audit	audit	NOUN
ijtc-38	112	7	,	,	PUNCT
ijtc-38	112	8	reconciliation	reconciliation	NOUN
ijtc-38	112	9	and	and	CCONJ
ijtc-38	112	10	internal	internal	ADJ
ijtc-38	112	11	audit	audit	NOUN
ijtc-38	112	12	activities	activity	NOUN
ijtc-38	112	13	related	relate	VERB
ijtc-38	112	14	to	to	ADP
ijtc-38	112	15	accounts	account	NOUN
ijtc-38	112	16	receivable	receivable	ADJ
ijtc-38	112	17	are	be	AUX
ijtc-38	112	18	:	:	PUNCT
ijtc-38	112	19	(	(	PUNCT
ijtc-38	112	20	1	1	X
ijtc-38	112	21	)	)	PUNCT
ijtc-38	112	22	accounts	account	VERB
ijtc-38	112	23	receivable	receivable	ADJ
ijtc-38	112	24	section	section	NOUN
ijtc-38	112	25	will	will	AUX
ijtc-38	112	26	send	send	VERB
ijtc-38	112	27	a	a	DET
ijtc-38	112	28	debtor	debtor	NOUN
ijtc-38	112	29	statement	statement	NOUN
ijtc-38	112	30	to	to	ADP
ijtc-38	112	31	every	every	DET
ijtc-38	112	32	student	student	NOUN
ijtc-38	112	33	periodically	periodically	ADV
ijtc-38	112	34	to	to	PART
ijtc-38	112	35	evaluate	evaluate	VERB
ijtc-38	112	36	the	the	DET
ijtc-38	112	37	accuracy	accuracy	NOUN
ijtc-38	112	38	of	of	ADP
ijtc-38	112	39	the	the	DET
ijtc-38	112	40	accounts	account	NOUN
ijtc-38	112	41	receivable	receivable	ADJ
ijtc-38	112	42	recordings	recording	NOUN
ijtc-38	112	43	made	make	VERB
ijtc-38	112	44	by	by	ADP
ijtc-38	112	45	each	each	DET
ijtc-38	112	46	class	class	NOUN
ijtc-38	112	47	treasurer	treasurer	NOUN
ijtc-38	112	48	,	,	PUNCT
ijtc-38	112	49	especially	especially	ADV
ijtc-38	112	50	for	for	ADP
ijtc-38	112	51	cooperative	cooperative	ADJ
ijtc-38	112	52	students	student	NOUN
ijtc-38	112	53	.	.	PUNCT
ijtc-38	113	1	(	(	PUNCT
ijtc-38	113	2	2	2	X
ijtc-38	113	3	)	)	PUNCT
ijtc-38	113	4	the	the	DET
ijtc-38	113	5	accounting	accounting	NOUN
ijtc-38	113	6	division	division	NOUN
ijtc-38	113	7	has	have	VERB
ijtc-38	113	8	to	to	PART
ijtc-38	113	9	coordinate	coordinate	VERB
ijtc-38	113	10	bank	bank	NOUN
ijtc-38	113	11	statements	statement	NOUN
ijtc-38	113	12	with	with	ADP
ijtc-38	113	13	the	the	DET
ijtc-38	113	14	accounts	account	NOUN
ijtc-38	113	15	receivable	receivable	ADJ
ijtc-38	113	16	collection	collection	NOUN
ijtc-38	113	17	record	record	NOUN
ijtc-38	113	18	.	.	PUNCT
ijtc-38	114	1	this	this	DET
ijtc-38	114	2	activity	activity	NOUN
ijtc-38	114	3	is	be	AUX
ijtc-38	114	4	done	do	VERB
ijtc-38	114	5	by	by	ADP
ijtc-38	114	6	the	the	DET
ijtc-38	114	7	head	head	NOUN
ijtc-38	114	8	of	of	ADP
ijtc-38	114	9	the	the	DET
ijtc-38	114	10	finance	finance	NOUN
ijtc-38	114	11	sub	sub	NOUN
ijtc-38	114	12	-	-	NOUN
ijtc-38	114	13	division	division	NOUN
ijtc-38	114	14	.	.	PUNCT
ijtc-38	115	1	(	(	PUNCT
ijtc-38	115	2	3	3	X
ijtc-38	115	3	)	)	PUNCT
ijtc-38	115	4	the	the	DET
ijtc-38	115	5	head	head	NOUN
ijtc-38	115	6	of	of	ADP
ijtc-38	115	7	finance	finance	NOUN
ijtc-38	115	8	sub	sub	NOUN
ijtc-38	115	9	-	-	NOUN
ijtc-38	115	10	division	division	NOUN
ijtc-38	115	11	will	will	AUX
ijtc-38	115	12	coordinate	coordinate	VERB
ijtc-38	115	13	the	the	DET
ijtc-38	115	14	class	class	NOUN
ijtc-38	115	15	treasurers	treasurer	NOUN
ijtc-38	115	16	’	'	PUNCT
ijtc-38	115	17	accounts	account	VERB
ijtc-38	115	18	receivable	receivable	ADJ
ijtc-38	115	19	collection	collection	NOUN
ijtc-38	115	20	recapitulation	recapitulation	NOUN
ijtc-38	115	21	with	with	ADP
ijtc-38	115	22	the	the	DET
ijtc-38	115	23	cashier	cashier	NOUN
ijtc-38	115	24	’s	’s	PART
ijtc-38	115	25	accounts	account	VERB
ijtc-38	115	26	receivable	receivable	ADJ
ijtc-38	115	27	collection	collection	NOUN
ijtc-38	115	28	record	record	NOUN
ijtc-38	115	29	from	from	ADP
ijtc-38	115	30	the	the	DET
ijtc-38	115	31	cooperation	cooperation	NOUN
ijtc-38	115	32	classes	class	NOUN
ijtc-38	115	33	.	.	PUNCT
ijtc-38	116	1	(	(	PUNCT
ijtc-38	116	2	4	4	X
ijtc-38	116	3	)	)	PUNCT
ijtc-38	116	4	doing	do	VERB
ijtc-38	116	5	cross	cross	NOUN
ijtc-38	116	6	-	-	NOUN
ijtc-38	116	7	check	check	NOUN
ijtc-38	116	8	between	between	ADP
ijtc-38	116	9	cash	cash	NOUN
ijtc-38	116	10	receipts	receipt	NOUN
ijtc-38	116	11	and	and	CCONJ
ijtc-38	116	12	disbursements	disbursement	NOUN
ijtc-38	116	13	(	(	PUNCT
ijtc-38	116	14	cash	cash	NOUN
ijtc-38	116	15	opname	opname	NOUN
ijtc-38	116	16	)	)	PUNCT
ijtc-38	116	17	from	from	ADP
ijtc-38	116	18	cashier	cashier	NOUN
ijtc-38	116	19	and	and	CCONJ
ijtc-38	116	20	class	class	NOUN
ijtc-38	116	21	treasurers	treasurer	NOUN
ijtc-38	116	22	with	with	ADP
ijtc-38	116	23	the	the	DET
ijtc-38	116	24	existing	exist	VERB
ijtc-38	116	25	cash	cash	NOUN
ijtc-38	116	26	balance	balance	NOUN
ijtc-38	116	27	record	record	NOUN
ijtc-38	116	28	from	from	ADP
ijtc-38	116	29	the	the	DET
ijtc-38	116	30	cashier	cashier	NOUN
ijtc-38	116	31	and	and	CCONJ
ijtc-38	116	32	the	the	DET
ijtc-38	116	33	class	class	NOUN
ijtc-38	116	34	treasurers	treasurer	NOUN
ijtc-38	116	35	itself	itself	PRON
ijtc-38	116	36	.	.	PUNCT
ijtc-38	117	1	this	this	DET
ijtc-38	117	2	activity	activity	NOUN
ijtc-38	117	3	is	be	AUX
ijtc-38	117	4	also	also	ADV
ijtc-38	117	5	done	do	VERB
ijtc-38	117	6	by	by	ADP
ijtc-38	117	7	the	the	DET
ijtc-38	117	8	head	head	NOUN
ijtc-38	117	9	of	of	ADP
ijtc-38	117	10	the	the	DET
ijtc-38	117	11	finance	finance	NOUN
ijtc-38	117	12	sub	sub	NOUN
ijtc-38	117	13	-	-	NOUN
ijtc-38	117	14	division	division	NOUN
ijtc-38	117	15	daily	daily	NOUN
ijtc-38	117	16	.	.	PUNCT
ijtc-38	118	1	f	f	X
ijtc-38	118	2	)	)	PUNCT
ijtc-38	118	3	competent	competent	ADJ
ijtc-38	118	4	employees	employee	NOUN
ijtc-38	118	5	,	,	PUNCT
ijtc-38	118	6	employees	employee	NOUN
ijtc-38	118	7	who	who	PRON
ijtc-38	118	8	perform	perform	VERB
ijtc-38	118	9	accounts	account	NOUN
ijtc-38	118	10	receivable	receivable	ADJ
ijtc-38	118	11	control	control	NOUN
ijtc-38	118	12	in	in	ADP
ijtc-38	118	13	stiami	stiami	NOUN
ijtc-38	118	14	are	be	AUX
ijtc-38	118	15	competent	competent	ADJ
ijtc-38	118	16	,	,	PUNCT
ijtc-38	118	17	as	as	SCONJ
ijtc-38	118	18	seen	see	VERB
ijtc-38	118	19	from	from	ADP
ijtc-38	118	20	the	the	DET
ijtc-38	118	21	management	management	NOUN
ijtc-38	118	22	policies	policy	NOUN
ijtc-38	118	23	,	,	PUNCT
ijtc-38	118	24	such	such	ADJ
ijtc-38	118	25	as	as	ADP
ijtc-38	118	26	:	:	PUNCT
ijtc-38	118	27	(	(	PUNCT
ijtc-38	118	28	1	1	X
ijtc-38	118	29	)	)	PUNCT
ijtc-38	118	30	the	the	DET
ijtc-38	118	31	selective	selective	ADJ
ijtc-38	118	32	recruitment	recruitment	NOUN
ijtc-38	118	33	of	of	ADP
ijtc-38	118	34	prospective	prospective	ADJ
ijtc-38	118	35	employees	employee	NOUN
ijtc-38	118	36	procedure	procedure	NOUN
ijtc-38	118	37	is	be	AUX
ijtc-38	118	38	done	do	VERB
ijtc-38	118	39	through	through	ADP
ijtc-38	118	40	selection	selection	NOUN
ijtc-38	118	41	stages	stage	NOUN
ijtc-38	118	42	according	accord	VERB
ijtc-38	118	43	to	to	ADP
ijtc-38	118	44	their	their	PRON
ijtc-38	118	45	respective	respective	ADJ
ijtc-38	118	46	fields	field	NOUN
ijtc-38	118	47	,	,	PUNCT
ijtc-38	118	48	in	in	ADP
ijtc-38	118	49	which	which	PRON
ijtc-38	118	50	the	the	DET
ijtc-38	118	51	applicants	applicant	NOUN
ijtc-38	118	52	have	have	VERB
ijtc-38	118	53	a	a	DET
ijtc-38	118	54	diploma	diploma	NOUN
ijtc-38	118	55	in	in	ADP
ijtc-38	118	56	accounting	accounting	NOUN
ijtc-38	118	57	economics	economic	NOUN
ijtc-38	118	58	with	with	ADP
ijtc-38	118	59	a	a	DET
ijtc-38	118	60	gpa	gpa	PROPN
ijtc-38	118	61	standard	standard	NOUN
ijtc-38	118	62	of	of	ADP
ijtc-38	118	63	3,00	3,00	NUM
ijtc-38	118	64	the	the	DET
ijtc-38	118	65	least	least	ADJ
ijtc-38	118	66	,	,	PUNCT
ijtc-38	118	67	and	and	CCONJ
ijtc-38	118	68	came	come	VERB
ijtc-38	118	69	from	from	ADP
ijtc-38	118	70	an	an	DET
ijtc-38	118	71	accredited	accredited	ADJ
ijtc-38	118	72	college	college	NOUN
ijtc-38	118	73	for	for	ADP
ijtc-38	118	74	cashier	cashier	NOUN
ijtc-38	118	75	staff	staff	NOUN
ijtc-38	118	76	and	and	CCONJ
ijtc-38	118	77	class	class	NOUN
ijtc-38	118	78	treasurers	treasurer	NOUN
ijtc-38	118	79	,	,	PUNCT
ijtc-38	118	80	and	and	CCONJ
ijtc-38	118	81	a	a	DET
ijtc-38	118	82	minimum	minimum	NOUN
ijtc-38	118	83	of	of	ADP
ijtc-38	118	84	bachelor	bachelor	NOUN
ijtc-38	118	85	degree	degree	NOUN
ijtc-38	118	86	and	and	CCONJ
ijtc-38	118	87	is	be	AUX
ijtc-38	118	88	experienced	experience	VERB
ijtc-38	118	89	within	within	ADP
ijtc-38	118	90	the	the	DET
ijtc-38	118	91	field	field	NOUN
ijtc-38	118	92	for	for	ADP
ijtc-38	118	93	the	the	DET
ijtc-38	118	94	head	head	NOUN
ijtc-38	118	95	of	of	ADP
ijtc-38	118	96	finance	finance	NOUN
ijtc-38	118	97	or	or	CCONJ
ijtc-38	118	98	accounting	account	VERB
ijtc-38	118	99	sub	sub	NOUN
ijtc-38	118	100	-	-	NOUN
ijtc-38	118	101	division	division	NOUN
ijtc-38	118	102	.	.	PUNCT
ijtc-38	119	1	8	8	NUM
ijtc-38	120	1	|	|	ADV
ijtc-38	120	2	ilomata	ilomata	PROPN
ijtc-38	120	3	international	international	ADJ
ijtc-38	120	4	journal	journal	NOUN
ijtc-38	120	5	of	of	ADP
ijtc-38	120	6	tax	tax	PROPN
ijtc-38	120	7	&	&	CCONJ
ijtc-38	120	8	accounting	accounting	PROPN
ijtc-38	120	9	vol	vol	NOUN
ijtc-38	120	10	.	.	PROPN
ijtc-38	121	1	1	1	NUM
ijtc-38	121	2	no	no	NOUN
ijtc-38	121	3	.	.	NOUN
ijtc-38	121	4	1	1	NUM
ijtc-38	121	5	oct	oct	PROPN
ijtc-38	121	6	2019	2019	NUM
ijtc-38	121	7	analysis	analysis	NOUN
ijtc-38	121	8	of	of	ADP
ijtc-38	121	9	the	the	DET
ijtc-38	121	10	accounts	account	NOUN
ijtc-38	121	11	receivable	receivable	ADJ
ijtc-38	121	12	internal	internal	ADJ
ijtc-38	121	13	control	control	NOUN
ijtc-38	121	14	system	system	NOUN
ijtc-38	121	15	at	at	ADP
ijtc-38	121	16	stiami	stiami	PROPN
ijtc-38	121	17	institute	institute	PROPN
ijtc-38	121	18	andrayanti	andrayanti	PROPN
ijtc-38	121	19	(	(	PUNCT
ijtc-38	121	20	2	2	NUM
ijtc-38	121	21	)	)	PUNCT
ijtc-38	121	22	the	the	DET
ijtc-38	121	23	application	application	NOUN
ijtc-38	121	24	of	of	ADP
ijtc-38	121	25	an	an	DET
ijtc-38	121	26	employment	employment	NOUN
ijtc-38	121	27	contract	contract	NOUN
ijtc-38	121	28	system	system	NOUN
ijtc-38	121	29	for	for	ADP
ijtc-38	121	30	new	new	ADJ
ijtc-38	121	31	employees	employee	NOUN
ijtc-38	121	32	with	with	ADP
ijtc-38	121	33	three	three	NUM
ijtc-38	121	34	alternative	alternative	ADJ
ijtc-38	121	35	considerations	consideration	NOUN
ijtc-38	121	36	,	,	PUNCT
ijtc-38	121	37	such	such	ADJ
ijtc-38	121	38	as	as	ADP
ijtc-38	121	39	the	the	DET
ijtc-38	121	40	first	first	ADJ
ijtc-38	121	41	alternative	alternative	NOUN
ijtc-38	121	42	is	be	AUX
ijtc-38	121	43	if	if	SCONJ
ijtc-38	121	44	the	the	DET
ijtc-38	121	45	employee	employee	NOUN
ijtc-38	121	46	’s	’s	PART
ijtc-38	121	47	performance	performance	NOUN
ijtc-38	121	48	is	be	AUX
ijtc-38	121	49	above	above	ADP
ijtc-38	121	50	the	the	DET
ijtc-38	121	51	average	average	NOUN
ijtc-38	121	52	,	,	PUNCT
ijtc-38	121	53	when	when	SCONJ
ijtc-38	121	54	the	the	DET
ijtc-38	121	55	contract	contract	NOUN
ijtc-38	121	56	has	have	AUX
ijtc-38	121	57	expired	expire	VERB
ijtc-38	121	58	,	,	PUNCT
ijtc-38	121	59	they	they	PRON
ijtc-38	121	60	would	would	AUX
ijtc-38	121	61	be	be	AUX
ijtc-38	121	62	appointed	appoint	VERB
ijtc-38	121	63	as	as	ADP
ijtc-38	121	64	a	a	DET
ijtc-38	121	65	permanent	permanent	ADJ
ijtc-38	121	66	employee	employee	NOUN
ijtc-38	121	67	.	.	PUNCT
ijtc-38	122	1	the	the	DET
ijtc-38	122	2	second	second	ADJ
ijtc-38	122	3	alternative	alternative	NOUN
ijtc-38	122	4	is	be	AUX
ijtc-38	122	5	if	if	SCONJ
ijtc-38	122	6	the	the	DET
ijtc-38	122	7	employee	employee	NOUN
ijtc-38	122	8	’s	’s	PART
ijtc-38	122	9	performance	performance	NOUN
ijtc-38	122	10	is	be	AUX
ijtc-38	122	11	slightly	slightly	ADV
ijtc-38	122	12	below	below	ADP
ijtc-38	122	13	average	average	ADJ
ijtc-38	122	14	,	,	PUNCT
ijtc-38	122	15	then	then	ADV
ijtc-38	122	16	the	the	DET
ijtc-38	122	17	contract	contract	NOUN
ijtc-38	122	18	would	would	AUX
ijtc-38	122	19	be	be	AUX
ijtc-38	122	20	extended	extend	VERB
ijtc-38	122	21	until	until	ADP
ijtc-38	122	22	a	a	DET
ijtc-38	122	23	specified	specify	VERB
ijtc-38	122	24	time	time	NOUN
ijtc-38	122	25	.	.	PUNCT
ijtc-38	123	1	the	the	DET
ijtc-38	123	2	last	last	ADJ
ijtc-38	123	3	alternative	alternative	NOUN
ijtc-38	123	4	is	be	AUX
ijtc-38	123	5	if	if	SCONJ
ijtc-38	123	6	the	the	DET
ijtc-38	123	7	employee	employee	NOUN
ijtc-38	123	8	’s	’s	PART
ijtc-38	123	9	performance	performance	NOUN
ijtc-38	123	10	is	be	AUX
ijtc-38	123	11	bad	bad	ADJ
ijtc-38	123	12	,	,	PUNCT
ijtc-38	123	13	then	then	ADV
ijtc-38	123	14	their	their	PRON
ijtc-38	123	15	contract	contract	NOUN
ijtc-38	123	16	would	would	AUX
ijtc-38	123	17	be	be	AUX
ijtc-38	123	18	terminated	terminate	VERB
ijtc-38	123	19	.	.	PUNCT
ijtc-38	124	1	the	the	DET
ijtc-38	124	2	new	new	ADJ
ijtc-38	124	3	employee	employee	NOUN
ijtc-38	124	4	’s	’s	PART
ijtc-38	124	5	performance	performance	NOUN
ijtc-38	124	6	is	be	AUX
ijtc-38	124	7	measured	measure	VERB
ijtc-38	124	8	by	by	ADP
ijtc-38	124	9	the	the	DET
ijtc-38	124	10	division	division	NOUN
ijtc-38	124	11	’s	’s	PART
ijtc-38	124	12	head	head	NOUN
ijtc-38	124	13	every	every	DET
ijtc-38	124	14	three	three	NUM
ijtc-38	124	15	months	month	NOUN
ijtc-38	124	16	through	through	ADP
ijtc-38	124	17	evaluations	evaluation	NOUN
ijtc-38	124	18	.	.	PUNCT
ijtc-38	125	1	1)information	1)information	NUM
ijtc-38	125	2	and	and	CCONJ
ijtc-38	125	3	communication	communication	NOUN
ijtc-38	125	4	stiami	stiami	NOUN
ijtc-38	125	5	’s	’s	PART
ijtc-38	125	6	accounts	account	NOUN
ijtc-38	125	7	receivable	receivable	ADJ
ijtc-38	125	8	information	information	NOUN
ijtc-38	125	9	are	be	AUX
ijtc-38	125	10	from	from	ADP
ijtc-38	125	11	each	each	DET
ijtc-38	125	12	division	division	NOUN
ijtc-38	125	13	who	who	PRON
ijtc-38	125	14	is	be	AUX
ijtc-38	125	15	in	in	ADP
ijtc-38	125	16	charge	charge	NOUN
ijtc-38	125	17	of	of	ADP
ijtc-38	125	18	the	the	DET
ijtc-38	125	19	accounts	account	NOUN
ijtc-38	125	20	receivable	receivable	ADJ
ijtc-38	125	21	,	,	PUNCT
ijtc-38	125	22	such	such	ADJ
ijtc-38	125	23	as	as	ADP
ijtc-38	125	24	:	:	PUNCT
ijtc-38	125	25	a	a	X
ijtc-38	125	26	)	)	PUNCT
ijtc-38	125	27	information	information	NOUN
ijtc-38	125	28	from	from	ADP
ijtc-38	125	29	the	the	DET
ijtc-38	125	30	marketing	marketing	NOUN
ijtc-38	125	31	division	division	NOUN
ijtc-38	125	32	and	and	CCONJ
ijtc-38	125	33	class	class	NOUN
ijtc-38	125	34	treasurers	treasurer	NOUN
ijtc-38	125	35	about	about	ADP
ijtc-38	125	36	the	the	DET
ijtc-38	125	37	prospective	prospective	ADJ
ijtc-38	125	38	and	and	CCONJ
ijtc-38	125	39	current	current	ADJ
ijtc-38	125	40	students	student	NOUN
ijtc-38	125	41	’	'	PUNCT
ijtc-38	125	42	condition	condition	NOUN
ijtc-38	125	43	.	.	PUNCT
ijtc-38	126	1	this	this	DET
ijtc-38	126	2	information	information	NOUN
ijtc-38	126	3	is	be	AUX
ijtc-38	126	4	used	use	VERB
ijtc-38	126	5	to	to	PART
ijtc-38	126	6	determine	determine	VERB
ijtc-38	126	7	whether	whether	SCONJ
ijtc-38	126	8	the	the	DET
ijtc-38	126	9	students	student	NOUN
ijtc-38	126	10	have	have	AUX
ijtc-38	126	11	met	meet	VERB
ijtc-38	126	12	stiami	stiami	NOUN
ijtc-38	126	13	’s	’s	PART
ijtc-38	126	14	regulations	regulation	NOUN
ijtc-38	126	15	or	or	CCONJ
ijtc-38	126	16	not	not	PART
ijtc-38	126	17	for	for	ADP
ijtc-38	126	18	prospective	prospective	ADJ
ijtc-38	126	19	students	student	NOUN
ijtc-38	126	20	,	,	PUNCT
ijtc-38	126	21	and	and	CCONJ
ijtc-38	126	22	whether	whether	SCONJ
ijtc-38	126	23	the	the	DET
ijtc-38	126	24	current	current	ADJ
ijtc-38	126	25	students	student	NOUN
ijtc-38	126	26	’	’	PART
ijtc-38	126	27	status	status	NOUN
ijtc-38	126	28	as	as	ADP
ijtc-38	126	29	a	a	DET
ijtc-38	126	30	stiami	stiami	NOUN
ijtc-38	126	31	student	student	NOUN
ijtc-38	126	32	deserves	deserve	VERB
ijtc-38	126	33	to	to	PART
ijtc-38	126	34	be	be	AUX
ijtc-38	126	35	extended	extend	VERB
ijtc-38	126	36	or	or	CCONJ
ijtc-38	126	37	not	not	PART
ijtc-38	126	38	.	.	PUNCT
ijtc-38	127	1	b	b	X
ijtc-38	127	2	)	)	PUNCT
ijtc-38	127	3	information	information	NOUN
ijtc-38	127	4	from	from	ADP
ijtc-38	127	5	marketing	market	VERB
ijtc-38	127	6	about	about	ADP
ijtc-38	127	7	prospective	prospective	ADJ
ijtc-38	127	8	students	student	NOUN
ijtc-38	127	9	’	'	PUNCT
ijtc-38	127	10	current	current	ADJ
ijtc-38	127	11	interests	interest	NOUN
ijtc-38	127	12	.	.	PUNCT
ijtc-38	128	1	this	this	PRON
ijtc-38	128	2	aims	aim	VERB
ijtc-38	128	3	to	to	PART
ijtc-38	128	4	determine	determine	VERB
ijtc-38	128	5	the	the	DET
ijtc-38	128	6	market	market	NOUN
ijtc-38	128	7	share	share	NOUN
ijtc-38	128	8	and	and	CCONJ
ijtc-38	128	9	how	how	SCONJ
ijtc-38	128	10	much	much	ADJ
ijtc-38	128	11	interest	interest	NOUN
ijtc-38	128	12	do	do	AUX
ijtc-38	128	13	the	the	DET
ijtc-38	128	14	prospective	prospective	ADJ
ijtc-38	128	15	students	student	NOUN
ijtc-38	128	16	have	have	VERB
ijtc-38	128	17	to	to	PART
ijtc-38	128	18	choose	choose	VERB
ijtc-38	128	19	stiami	stiami	NOUN
ijtc-38	128	20	as	as	ADP
ijtc-38	128	21	one	one	NUM
ijtc-38	128	22	of	of	ADP
ijtc-38	128	23	the	the	DET
ijtc-38	128	24	campuses	campus	NOUN
ijtc-38	128	25	to	to	PART
ijtc-38	128	26	continue	continue	VERB
ijtc-38	128	27	their	their	PRON
ijtc-38	128	28	studies	study	NOUN
ijtc-38	128	29	.	.	PUNCT
ijtc-38	129	1	c	c	X
ijtc-38	129	2	)	)	PUNCT
ijtc-38	129	3	data	datum	NOUN
ijtc-38	129	4	from	from	ADP
ijtc-38	129	5	each	each	DET
ijtc-38	129	6	class	class	NOUN
ijtc-38	129	7	treasurers	treasurer	NOUN
ijtc-38	129	8	about	about	ADP
ijtc-38	129	9	the	the	DET
ijtc-38	129	10	students	student	NOUN
ijtc-38	129	11	’	’	PART
ijtc-38	129	12	payment	payment	NOUN
ijtc-38	129	13	history	history	NOUN
ijtc-38	129	14	,	,	PUNCT
ijtc-38	129	15	especially	especially	ADV
ijtc-38	129	16	for	for	ADP
ijtc-38	129	17	current	current	ADJ
ijtc-38	129	18	cooperation	cooperation	NOUN
ijtc-38	129	19	students	student	NOUN
ijtc-38	129	20	.	.	PUNCT
ijtc-38	130	1	this	this	PRON
ijtc-38	130	2	intends	intend	VERB
ijtc-38	130	3	to	to	PART
ijtc-38	130	4	anticipate	anticipate	VERB
ijtc-38	130	5	overdue	overdue	ADJ
ijtc-38	130	6	arrears	arrear	NOUN
ijtc-38	130	7	because	because	SCONJ
ijtc-38	130	8	of	of	ADP
ijtc-38	130	9	students	student	NOUN
ijtc-38	130	10	’	'	PUNCT
ijtc-38	130	11	negligence	negligence	NOUN
ijtc-38	130	12	in	in	ADP
ijtc-38	130	13	paying	pay	VERB
ijtc-38	130	14	tuition	tuition	NOUN
ijtc-38	130	15	.	.	PUNCT
ijtc-38	131	1	the	the	DET
ijtc-38	131	2	information	information	NOUN
ijtc-38	131	3	then	then	ADV
ijtc-38	131	4	processed	process	VERB
ijtc-38	131	5	and	and	CCONJ
ijtc-38	131	6	used	use	VERB
ijtc-38	131	7	as	as	ADP
ijtc-38	131	8	a	a	DET
ijtc-38	131	9	decisionmaking	decisionmake	VERB
ijtc-38	131	10	tool	tool	NOUN
ijtc-38	131	11	by	by	ADP
ijtc-38	131	12	each	each	DET
ijtc-38	131	13	division	division	NOUN
ijtc-38	131	14	’s	’s	PART
ijtc-38	131	15	head	head	NOUN
ijtc-38	131	16	or	or	CCONJ
ijtc-38	131	17	deputy	deputy	NOUN
ijtc-38	131	18	chairman	chairman	NOUN
ijtc-38	131	19	which	which	PRON
ijtc-38	131	20	later	later	ADV
ijtc-38	131	21	then	then	ADV
ijtc-38	131	22	is	be	AUX
ijtc-38	131	23	communicated	communicate	VERB
ijtc-38	131	24	to	to	ADP
ijtc-38	131	25	every	every	DET
ijtc-38	131	26	individual	individual	NOUN
ijtc-38	131	27	both	both	CCONJ
ijtc-38	131	28	formally	formally	ADV
ijtc-38	131	29	and	and	CCONJ
ijtc-38	131	30	informally	informally	ADV
ijtc-38	131	31	.	.	PUNCT
ijtc-38	132	1	2	2	X
ijtc-38	132	2	.	.	X
ijtc-38	132	3	supervision	supervision	NOUN
ijtc-38	132	4	or	or	CCONJ
ijtc-38	132	5	monitoring	monitoring	NOUN
ijtc-38	132	6	stiami	stiami	NOUN
ijtc-38	132	7	’s	’s	PART
ijtc-38	132	8	management	management	NOUN
ijtc-38	132	9	has	have	AUX
ijtc-38	132	10	ruled	rule	VERB
ijtc-38	132	11	definite	definite	ADJ
ijtc-38	132	12	responsibilities	responsibility	NOUN
ijtc-38	132	13	to	to	ADP
ijtc-38	132	14	each	each	DET
ijtc-38	132	15	individual	individual	NOUN
ijtc-38	132	16	.	.	PUNCT
ijtc-38	133	1	the	the	DET
ijtc-38	133	2	smooth	smooth	ADJ
ijtc-38	133	3	running	running	NOUN
ijtc-38	133	4	of	of	ADP
ijtc-38	133	5	accounts	account	NOUN
ijtc-38	133	6	receivable	receivable	ADJ
ijtc-38	133	7	is	be	AUX
ijtc-38	133	8	the	the	DET
ijtc-38	133	9	responsibility	responsibility	NOUN
ijtc-38	133	10	of	of	ADP
ijtc-38	133	11	each	each	DET
ijtc-38	133	12	individual	individual	NOUN
ijtc-38	133	13	who	who	PRON
ijtc-38	133	14	is	be	AUX
ijtc-38	133	15	in	in	ADP
ijtc-38	133	16	charge	charge	NOUN
ijtc-38	133	17	of	of	ADP
ijtc-38	133	18	accounts	account	NOUN
ijtc-38	133	19	receivable	receivable	ADJ
ijtc-38	133	20	,	,	PUNCT
ijtc-38	133	21	because	because	SCONJ
ijtc-38	133	22	between	between	ADP
ijtc-38	133	23	one	one	NUM
ijtc-38	133	24	division	division	NOUN
ijtc-38	133	25	and	and	CCONJ
ijtc-38	133	26	other	other	ADJ
ijtc-38	133	27	divisions	division	NOUN
ijtc-38	133	28	are	be	AUX
ijtc-38	133	29	related	relate	VERB
ijtc-38	133	30	to	to	ADP
ijtc-38	133	31	each	each	DET
ijtc-38	133	32	other	other	ADJ
ijtc-38	133	33	.	.	PUNCT
ijtc-38	134	1	for	for	ADP
ijtc-38	134	2	instance	instance	NOUN
ijtc-38	134	3	,	,	PUNCT
ijtc-38	134	4	the	the	DET
ijtc-38	134	5	head	head	NOUN
ijtc-38	134	6	of	of	ADP
ijtc-38	134	7	finance	finance	NOUN
ijtc-38	134	8	sub	sub	NOUN
ijtc-38	134	9	-	-	NOUN
ijtc-38	134	10	division	division	NOUN
ijtc-38	134	11	is	be	AUX
ijtc-38	134	12	also	also	ADV
ijtc-38	134	13	responsible	responsible	ADJ
ijtc-38	134	14	for	for	ADP
ijtc-38	134	15	students	student	NOUN
ijtc-38	134	16	’	'	PUNCT
ijtc-38	134	17	arrears	arrear	NOUN
ijtc-38	134	18	,	,	PUNCT
ijtc-38	134	19	either	either	CCONJ
ijtc-38	134	20	from	from	ADP
ijtc-38	134	21	regular	regular	ADJ
ijtc-38	134	22	or	or	CCONJ
ijtc-38	134	23	non9	non9	ADJ
ijtc-38	134	24	|	|	ADV
ijtc-38	134	25	ilomata	ilomata	PROPN
ijtc-38	134	26	international	international	ADJ
ijtc-38	134	27	journal	journal	NOUN
ijtc-38	134	28	of	of	ADP
ijtc-38	134	29	tax	tax	PROPN
ijtc-38	134	30	&	&	CCONJ
ijtc-38	134	31	accounting	accounting	PROPN
ijtc-38	134	32	vol	vol	NOUN
ijtc-38	134	33	.	.	PROPN
ijtc-38	135	1	1	1	NUM
ijtc-38	136	1	no	no	NOUN
ijtc-38	136	2	.	.	NOUN
ijtc-38	136	3	1	1	NUM
ijtc-38	136	4	oct	oct	PROPN
ijtc-38	136	5	2019	2019	NUM
ijtc-38	136	6	analysis	analysis	NOUN
ijtc-38	136	7	of	of	ADP
ijtc-38	136	8	the	the	DET
ijtc-38	136	9	accounts	account	NOUN
ijtc-38	136	10	receivable	receivable	ADJ
ijtc-38	136	11	internal	internal	ADJ
ijtc-38	136	12	control	control	NOUN
ijtc-38	136	13	system	system	NOUN
ijtc-38	136	14	at	at	ADP
ijtc-38	136	15	stiami	stiami	PROPN
ijtc-38	136	16	institute	institute	PROPN
ijtc-38	136	17	andrayanti	andrayanti	PROPN
ijtc-38	136	18	regular	regular	ADJ
ijtc-38	136	19	or	or	CCONJ
ijtc-38	136	20	cooperation	cooperation	NOUN
ijtc-38	136	21	students	student	NOUN
ijtc-38	136	22	,	,	PUNCT
ijtc-38	136	23	so	so	SCONJ
ijtc-38	136	24	they	they	PRON
ijtc-38	136	25	are	be	AUX
ijtc-38	136	26	also	also	ADV
ijtc-38	136	27	obligated	obligate	VERB
ijtc-38	136	28	in	in	ADP
ijtc-38	136	29	collecting	collecting	NOUN
ijtc-38	136	30	and	and	CCONJ
ijtc-38	136	31	to	to	PART
ijtc-38	136	32	monitor	monitor	VERB
ijtc-38	136	33	the	the	DET
ijtc-38	136	34	student	student	NOUN
ijtc-38	136	35	’s	’s	PART
ijtc-38	136	36	payment	payment	NOUN
ijtc-38	136	37	.	.	PUNCT
ijtc-38	137	1	likewise	likewise	ADV
ijtc-38	137	2	,	,	PUNCT
ijtc-38	137	3	the	the	DET
ijtc-38	137	4	cashier	cashier	NOUN
ijtc-38	137	5	and	and	CCONJ
ijtc-38	137	6	class	class	NOUN
ijtc-38	137	7	treasurers	treasurer	NOUN
ijtc-38	137	8	are	be	AUX
ijtc-38	137	9	also	also	ADV
ijtc-38	137	10	obligated	obligate	VERB
ijtc-38	137	11	in	in	ADP
ijtc-38	137	12	collecting	collect	VERB
ijtc-38	137	13	and	and	CCONJ
ijtc-38	137	14	constantly	constantly	ADV
ijtc-38	137	15	remind	remind	VERB
ijtc-38	137	16	the	the	DET
ijtc-38	137	17	students	student	NOUN
ijtc-38	137	18	to	to	PART
ijtc-38	137	19	pay	pay	VERB
ijtc-38	137	20	their	their	PRON
ijtc-38	137	21	debts	debt	NOUN
ijtc-38	137	22	actively	actively	ADV
ijtc-38	137	23	according	accord	VERB
ijtc-38	137	24	to	to	ADP
ijtc-38	137	25	their	their	PRON
ijtc-38	137	26	installment	installment	NOUN
ijtc-38	137	27	made	make	VERB
ijtc-38	137	28	by	by	ADP
ijtc-38	137	29	the	the	DET
ijtc-38	137	30	cashier	cashier	NOUN
ijtc-38	137	31	and	and	CCONJ
ijtc-38	137	32	class	class	NOUN
ijtc-38	137	33	treasurers	treasurer	NOUN
ijtc-38	137	34	.	.	PUNCT
ijtc-38	138	1	the	the	DET
ijtc-38	138	2	appointed	appoint	VERB
ijtc-38	138	3	class	class	NOUN
ijtc-38	138	4	treasurers	treasurer	NOUN
ijtc-38	138	5	and	and	CCONJ
ijtc-38	138	6	cashier	cashier	NOUN
ijtc-38	138	7	are	be	AUX
ijtc-38	138	8	required	require	VERB
ijtc-38	138	9	to	to	PART
ijtc-38	138	10	work	work	VERB
ijtc-38	138	11	optimally	optimally	ADV
ijtc-38	138	12	to	to	PART
ijtc-38	138	13	minimize	minimize	VERB
ijtc-38	138	14	uncollectible	uncollectible	ADJ
ijtc-38	138	15	accounts	account	NOUN
ijtc-38	138	16	receivable	receivable	ADJ
ijtc-38	138	17	.	.	PUNCT
ijtc-38	139	1	monitoring	monitor	VERB
ijtc-38	139	2	accounts	account	VERB
ijtc-38	139	3	receivable	receivable	NOUN
ijtc-38	139	4	’s	’s	PART
ijtc-38	139	5	steadiness	steadiness	NOUN
ijtc-38	139	6	is	be	AUX
ijtc-38	139	7	the	the	DET
ijtc-38	139	8	head	head	NOUN
ijtc-38	139	9	of	of	ADP
ijtc-38	139	10	the	the	DET
ijtc-38	139	11	finance	finance	NOUN
ijtc-38	139	12	division	division	NOUN
ijtc-38	139	13	’s	’s	PART
ijtc-38	139	14	responsibility	responsibility	NOUN
ijtc-38	139	15	.	.	PUNCT
ijtc-38	140	1	every	every	DET
ijtc-38	140	2	individual	individual	NOUN
ijtc-38	140	3	’s	’s	PART
ijtc-38	140	4	performance	performance	NOUN
ijtc-38	140	5	is	be	AUX
ijtc-38	140	6	always	always	ADV
ijtc-38	140	7	monitored	monitor	VERB
ijtc-38	140	8	based	base	VERB
ijtc-38	140	9	on	on	ADP
ijtc-38	140	10	accounts	account	NOUN
ijtc-38	140	11	receivable	receivable	ADJ
ijtc-38	140	12	recapitulation	recapitulation	NOUN
ijtc-38	140	13	information	information	NOUN
ijtc-38	140	14	from	from	ADP
ijtc-38	140	15	treasurers	treasurer	NOUN
ijtc-38	140	16	and	and	CCONJ
ijtc-38	140	17	cashier	cashier	NOUN
ijtc-38	140	18	of	of	ADP
ijtc-38	140	19	the	the	DET
ijtc-38	140	20	previous	previous	ADJ
ijtc-38	140	21	period	period	NOUN
ijtc-38	140	22	.	.	PUNCT
ijtc-38	141	1	hence	hence	ADV
ijtc-38	141	2	,	,	PUNCT
ijtc-38	141	3	from	from	ADP
ijtc-38	141	4	the	the	DET
ijtc-38	141	5	receivables	receivables	NOUN
ijtc-38	141	6	collection	collection	NOUN
ijtc-38	141	7	’s	’s	PART
ijtc-38	141	8	achievement	achievement	NOUN
ijtc-38	141	9	,	,	PUNCT
ijtc-38	141	10	there	there	PRON
ijtc-38	141	11	would	would	AUX
ijtc-38	141	12	be	be	AUX
ijtc-38	141	13	an	an	DET
ijtc-38	141	14	evaluation	evaluation	NOUN
ijtc-38	141	15	and	and	CCONJ
ijtc-38	141	16	the	the	DET
ijtc-38	141	17	head	head	NOUN
ijtc-38	141	18	of	of	ADP
ijtc-38	141	19	finance	finance	NOUN
ijtc-38	141	20	would	would	AUX
ijtc-38	141	21	follow	follow	VERB
ijtc-38	141	22	up	up	ADP
ijtc-38	141	23	to	to	PART
ijtc-38	141	24	assess	assess	VERB
ijtc-38	141	25	each	each	DET
ijtc-38	141	26	individual	individual	NOUN
ijtc-38	141	27	’s	’s	PART
ijtc-38	141	28	rank	rank	NOUN
ijtc-38	141	29	.	.	PUNCT
ijtc-38	142	1	this	this	PRON
ijtc-38	142	2	is	be	AUX
ijtc-38	142	3	related	relate	VERB
ijtc-38	142	4	to	to	ADP
ijtc-38	142	5	giving	give	VERB
ijtc-38	142	6	out	out	ADP
ijtc-38	142	7	promotions	promotion	NOUN
ijtc-38	142	8	and	and	CCONJ
ijtc-38	142	9	rewards	reward	NOUN
ijtc-38	142	10	or	or	CCONJ
ijtc-38	142	11	incentives	incentive	NOUN
ijtc-38	142	12	.	.	PUNCT
ijtc-38	143	1	obstacles	obstacle	NOUN
ijtc-38	143	2	faced	face	VERB
ijtc-38	143	3	in	in	ADP
ijtc-38	143	4	internal	internal	ADJ
ijtc-38	143	5	control	control	NOUN
ijtc-38	143	6	at	at	ADP
ijtc-38	143	7	stiami	stiami	NOUN
ijtc-38	143	8	there	there	PRON
ijtc-38	143	9	are	be	VERB
ijtc-38	143	10	a	a	DET
ijtc-38	143	11	few	few	ADJ
ijtc-38	143	12	obstacles	obstacle	NOUN
ijtc-38	143	13	found	find	VERB
ijtc-38	143	14	in	in	ADP
ijtc-38	143	15	internal	internal	ADJ
ijtc-38	143	16	control	control	NOUN
ijtc-38	143	17	at	at	ADP
ijtc-38	143	18	stiami	stiami	NOUN
ijtc-38	143	19	,	,	PUNCT
ijtc-38	143	20	a	a	DET
ijtc-38	143	21	few	few	ADJ
ijtc-38	143	22	of	of	ADP
ijtc-38	143	23	them	they	PRON
ijtc-38	143	24	are	be	AUX
ijtc-38	143	25	:	:	PUNCT
ijtc-38	143	26	1	1	X
ijtc-38	143	27	.	.	X
ijtc-38	143	28	control	control	NOUN
ijtc-38	143	29	function	function	NOUN
ijtc-38	143	30	a.	a.	NOUN
ijtc-38	143	31	in	in	ADP
ijtc-38	143	32	the	the	DET
ijtc-38	143	33	accounting	accounting	NOUN
ijtc-38	143	34	and	and	CCONJ
ijtc-38	143	35	finance	finance	NOUN
ijtc-38	143	36	division	division	NOUN
ijtc-38	143	37	,	,	PUNCT
ijtc-38	143	38	there	there	PRON
ijtc-38	143	39	was	be	VERB
ijtc-38	143	40	a	a	DET
ijtc-38	143	41	double	double	ADJ
ijtc-38	143	42	-	-	PUNCT
ijtc-38	143	43	duty	duty	NOUN
ijtc-38	143	44	found	find	VERB
ijtc-38	143	45	.	.	PUNCT
ijtc-38	144	1	in	in	ADP
ijtc-38	144	2	the	the	DET
ijtc-38	144	3	head	head	NOUN
ijtc-38	144	4	of	of	ADP
ijtc-38	144	5	accounting	accounting	NOUN
ijtc-38	144	6	and	and	CCONJ
ijtc-38	144	7	tax	tax	NOUN
ijtc-38	144	8	position	position	NOUN
ijtc-38	144	9	,	,	PUNCT
ijtc-38	144	10	two	two	NUM
ijtc-38	144	11	officials	official	NOUN
ijtc-38	144	12	are	be	AUX
ijtc-38	144	13	supposed	suppose	VERB
ijtc-38	144	14	to	to	PART
ijtc-38	144	15	be	be	AUX
ijtc-38	144	16	in	in	ADP
ijtc-38	144	17	this	this	DET
ijtc-38	144	18	position	position	NOUN
ijtc-38	144	19	.	.	PUNCT
ijtc-38	145	1	but	but	CCONJ
ijtc-38	145	2	in	in	ADP
ijtc-38	145	3	reality	reality	NOUN
ijtc-38	145	4	,	,	PUNCT
ijtc-38	145	5	this	this	DET
ijtc-38	145	6	position	position	NOUN
ijtc-38	145	7	is	be	AUX
ijtc-38	145	8	only	only	ADV
ijtc-38	145	9	occupied	occupy	VERB
ijtc-38	145	10	by	by	ADP
ijtc-38	145	11	one	one	NUM
ijtc-38	145	12	official	official	NOUN
ijtc-38	145	13	,	,	PUNCT
ijtc-38	145	14	so	so	CCONJ
ijtc-38	145	15	there	there	PRON
ijtc-38	145	16	was	be	VERB
ijtc-38	145	17	a	a	DET
ijtc-38	145	18	pile	pile	NOUN
ijtc-38	145	19	-	-	PUNCT
ijtc-38	145	20	up	up	NOUN
ijtc-38	145	21	of	of	ADP
ijtc-38	145	22	duties	duty	NOUN
ijtc-38	145	23	,	,	PUNCT
ijtc-38	145	24	authority	authority	NOUN
ijtc-38	145	25	,	,	PUNCT
ijtc-38	145	26	and	and	CCONJ
ijtc-38	145	27	delegation	delegation	NOUN
ijtc-38	145	28	of	of	ADP
ijtc-38	145	29	responsibilities	responsibility	NOUN
ijtc-38	145	30	that	that	PRON
ijtc-38	145	31	may	may	AUX
ijtc-38	145	32	cause	cause	VERB
ijtc-38	145	33	the	the	DET
ijtc-38	145	34	operational	operational	ADJ
ijtc-38	145	35	implementation	implementation	NOUN
ijtc-38	145	36	,	,	PUNCT
ijtc-38	145	37	especially	especially	ADV
ijtc-38	145	38	in	in	ADP
ijtc-38	145	39	the	the	DET
ijtc-38	145	40	financial	financial	ADJ
ijtc-38	145	41	statements	statement	NOUN
ijtc-38	145	42	presentations	presentation	NOUN
ijtc-38	145	43	,	,	PUNCT
ijtc-38	145	44	to	to	PART
ijtc-38	145	45	be	be	AUX
ijtc-38	145	46	hampered	hamper	VERB
ijtc-38	145	47	and	and	CCONJ
ijtc-38	145	48	ineffective	ineffective	ADJ
ijtc-38	145	49	.	.	PUNCT
ijtc-38	146	1	b.	b.	VERB
ijtc-38	146	2	the	the	DET
ijtc-38	146	3	accounting	accounting	NOUN
ijtc-38	146	4	division	division	NOUN
ijtc-38	146	5	was	be	AUX
ijtc-38	146	6	indeed	indeed	ADV
ijtc-38	146	7	done	do	VERB
ijtc-38	146	8	the	the	DET
ijtc-38	146	9	recording	recording	NOUN
ijtc-38	146	10	and	and	CCONJ
ijtc-38	146	11	is	be	AUX
ijtc-38	146	12	separated	separate	VERB
ijtc-38	146	13	from	from	ADP
ijtc-38	146	14	the	the	DET
ijtc-38	146	15	revenue	revenue	NOUN
ijtc-38	146	16	function	function	NOUN
ijtc-38	146	17	,	,	PUNCT
ijtc-38	146	18	however	however	ADV
ijtc-38	146	19	in	in	ADP
ijtc-38	146	20	the	the	DET
ijtc-38	146	21	implementation	implementation	NOUN
ijtc-38	146	22	,	,	PUNCT
ijtc-38	146	23	this	this	DET
ijtc-38	146	24	function	function	NOUN
ijtc-38	146	25	sometimes	sometimes	ADV
ijtc-38	146	26	also	also	ADV
ijtc-38	146	27	does	do	VERB
ijtc-38	146	28	the	the	PRON
ijtc-38	146	29	receive	receive	VERB
ijtc-38	146	30	accounts	account	NOUN
ijtc-38	146	31	receivable	receivable	ADJ
ijtc-38	146	32	payment	payment	NOUN
ijtc-38	146	33	activity	activity	NOUN
ijtc-38	146	34	when	when	SCONJ
ijtc-38	146	35	one	one	NUM
ijtc-38	146	36	of	of	ADP
ijtc-38	146	37	the	the	DET
ijtc-38	146	38	class	class	NOUN
ijtc-38	146	39	treasurers	treasurer	NOUN
ijtc-38	146	40	or	or	CCONJ
ijtc-38	146	41	cashier	cashier	NOUN
ijtc-38	146	42	needs	need	VERB
ijtc-38	146	43	someone	someone	PRON
ijtc-38	146	44	to	to	PART
ijtc-38	146	45	complete	complete	VERB
ijtc-38	146	46	the	the	DET
ijtc-38	146	47	task	task	NOUN
ijtc-38	146	48	.	.	PUNCT
ijtc-38	147	1	because	because	SCONJ
ijtc-38	147	2	of	of	ADP
ijtc-38	147	3	that	that	PRON
ijtc-38	147	4	,	,	PUNCT
ijtc-38	147	5	the	the	DET
ijtc-38	147	6	accounting	accounting	NOUN
ijtc-38	147	7	division	division	NOUN
ijtc-38	147	8	could	could	AUX
ijtc-38	147	9	not	not	PART
ijtc-38	147	10	do	do	AUX
ijtc-38	147	11	accounts	account	VERB
ijtc-38	147	12	receivable	receivable	ADJ
ijtc-38	147	13	recording	recording	NOUN
ijtc-38	147	14	and	and	CCONJ
ijtc-38	147	15	the	the	DET
ijtc-38	147	16	financial	financial	ADJ
ijtc-38	147	17	statement	statement	NOUN
ijtc-38	147	18	would	would	AUX
ijtc-38	147	19	be	be	AUX
ijtc-38	147	20	hampered	hamper	VERB
ijtc-38	147	21	and	and	CCONJ
ijtc-38	147	22	did	do	AUX
ijtc-38	147	23	not	not	PART
ijtc-38	147	24	finish	finish	VERB
ijtc-38	147	25	on	on	ADP
ijtc-38	147	26	time	time	NOUN
ijtc-38	147	27	.	.	PUNCT
ijtc-38	148	1	c.	c.	NOUN
ijtc-38	148	2	there	there	PRON
ijtc-38	148	3	is	be	VERB
ijtc-38	148	4	a	a	DET
ijtc-38	148	5	pile	pile	NOUN
ijtc-38	148	6	-	-	PUNCT
ijtc-38	148	7	up	up	NOUN
ijtc-38	148	8	of	of	ADP
ijtc-38	148	9	duties	duty	NOUN
ijtc-38	148	10	in	in	ADP
ijtc-38	148	11	the	the	DET
ijtc-38	148	12	revenue	revenue	NOUN
ijtc-38	148	13	function	function	NOUN
ijtc-38	148	14	,	,	PUNCT
ijtc-38	148	15	especially	especially	ADV
ijtc-38	148	16	the	the	DET
ijtc-38	148	17	cashier	cashier	NOUN
ijtc-38	148	18	.	.	PUNCT
ijtc-38	149	1	the	the	DET
ijtc-38	149	2	cashier	cashier	NOUN
ijtc-38	149	3	is	be	AUX
ijtc-38	149	4	only	only	ADV
ijtc-38	149	5	supposed	suppose	VERB
ijtc-38	149	6	to	to	PART
ijtc-38	149	7	serve	serve	VERB
ijtc-38	149	8	cash	cash	NOUN
ijtc-38	149	9	receipts	receipt	NOUN
ijtc-38	149	10	and	and	CCONJ
ijtc-38	149	11	disbursements	disbursement	NOUN
ijtc-38	149	12	services	service	NOUN
ijtc-38	149	13	,	,	PUNCT
ijtc-38	149	14	making	make	VERB
ijtc-38	149	15	daily	daily	ADJ
ijtc-38	149	16	cash	cash	NOUN
ijtc-38	149	17	recaps	recap	NOUN
ijtc-38	149	18	and	and	CCONJ
ijtc-38	149	19	making	make	VERB
ijtc-38	149	20	deposits	deposit	NOUN
ijtc-38	149	21	to	to	ADP
ijtc-38	149	22	the	the	DET
ijtc-38	149	23	bank	bank	NOUN
ijtc-38	149	24	.	.	PUNCT
ijtc-38	150	1	yet	yet	ADV
ijtc-38	150	2	,	,	PUNCT
ijtc-38	150	3	they	they	PRON
ijtc-38	150	4	had	have	VERB
ijtc-38	150	5	to	to	PART
ijtc-38	150	6	do	do	VERB
ijtc-38	150	7	recording	recording	NOUN
ijtc-38	150	8	plans	plan	NOUN
ijtc-38	150	9	and	and	CCONJ
ijtc-38	150	10	the	the	DET
ijtc-38	150	11	realization	realization	NOUN
ijtc-38	150	12	of	of	ADP
ijtc-38	150	13	regular	regular	ADJ
ijtc-38	150	14	student	student	NOUN
ijtc-38	150	15	payments	payment	NOUN
ijtc-38	150	16	activity	activity	NOUN
ijtc-38	150	17	too	too	ADV
ijtc-38	150	18	,	,	PUNCT
ijtc-38	150	19	when	when	SCONJ
ijtc-38	150	20	the	the	DET
ijtc-38	150	21	activity	activity	NOUN
ijtc-38	150	22	should	should	AUX
ijtc-38	150	23	have	have	AUX
ijtc-38	150	24	been	be	AUX
ijtc-38	150	25	done	do	VERB
ijtc-38	150	26	by	by	ADP
ijtc-38	150	27	the	the	DET
ijtc-38	150	28	class	class	NOUN
ijtc-38	150	29	treasurers	treasurer	NOUN
ijtc-38	150	30	who	who	PRON
ijtc-38	150	31	are	be	AUX
ijtc-38	150	32	in	in	ADP
ijtc-38	150	33	charge	charge	NOUN
ijtc-38	150	34	and	and	CCONJ
ijtc-38	150	35	responsible	responsible	ADJ
ijtc-38	150	36	for	for	ADP
ijtc-38	150	37	regular	regular	ADJ
ijtc-38	150	38	students	student	NOUN
ijtc-38	150	39	’	’	PART
ijtc-38	150	40	payment	payment	NOUN
ijtc-38	150	41	history	history	NOUN
ijtc-38	150	42	and	and	CCONJ
ijtc-38	150	43	students	student	NOUN
ijtc-38	150	44	loans	loan	NOUN
ijtc-38	150	45	recording	recording	NOUN
ijtc-38	150	46	.	.	PUNCT
ijtc-38	151	1	10	10	NUM
ijtc-38	151	2	|	|	ADV
ijtc-38	151	3	ilomata	ilomata	PROPN
ijtc-38	151	4	international	international	ADJ
ijtc-38	151	5	journal	journal	NOUN
ijtc-38	151	6	of	of	ADP
ijtc-38	151	7	tax	tax	PROPN
ijtc-38	151	8	&	&	CCONJ
ijtc-38	151	9	accounting	accounting	PROPN
ijtc-38	151	10	vol	vol	NOUN
ijtc-38	151	11	.	.	PROPN
ijtc-38	151	12	1	1	NUM
ijtc-38	151	13	no	no	NOUN
ijtc-38	151	14	.	.	NOUN
ijtc-38	151	15	1	1	NUM
ijtc-38	151	16	oct	oct	PROPN
ijtc-38	151	17	2019	2019	NUM
ijtc-38	151	18	analysis	analysis	NOUN
ijtc-38	151	19	of	of	ADP
ijtc-38	151	20	the	the	DET
ijtc-38	151	21	accounts	account	NOUN
ijtc-38	151	22	receivable	receivable	ADJ
ijtc-38	151	23	internal	internal	ADJ
ijtc-38	151	24	control	control	NOUN
ijtc-38	151	25	system	system	NOUN
ijtc-38	151	26	at	at	ADP
ijtc-38	151	27	stiami	stiami	PROPN
ijtc-38	151	28	institute	institute	PROPN
ijtc-38	151	29	andrayanti	andrayanti	PROPN
ijtc-38	151	30	2	2	PROPN
ijtc-38	151	31	.	.	PUNCT
ijtc-38	151	32	information	information	NOUN
ijtc-38	151	33	system	system	NOUN
ijtc-38	151	34	used	use	VERB
ijtc-38	151	35	despite	despite	SCONJ
ijtc-38	151	36	of	of	ADP
ijtc-38	151	37	the	the	DET
ijtc-38	151	38	implementation	implementation	NOUN
ijtc-38	151	39	of	of	ADP
ijtc-38	151	40	computer	computer	NOUN
ijtc-38	151	41	-	-	PUNCT
ijtc-38	151	42	based	base	VERB
ijtc-38	151	43	accounts	account	NOUN
ijtc-38	151	44	receivable	receivable	ADJ
ijtc-38	151	45	accounting	accounting	NOUN
ijtc-38	151	46	system	system	NOUN
ijtc-38	151	47	at	at	ADP
ijtc-38	151	48	stiami	stiami	NOUN
ijtc-38	151	49	,	,	PUNCT
ijtc-38	151	50	there	there	PRON
ijtc-38	151	51	were	be	VERB
ijtc-38	151	52	a	a	DET
ijtc-38	151	53	few	few	ADJ
ijtc-38	151	54	weakness	weakness	NOUN
ijtc-38	151	55	found	find	VERB
ijtc-38	151	56	which	which	PRON
ijtc-38	151	57	had	have	AUX
ijtc-38	151	58	become	become	VERB
ijtc-38	151	59	obstacles	obstacle	NOUN
ijtc-38	151	60	in	in	ADP
ijtc-38	151	61	the	the	DET
ijtc-38	151	62	implementation	implementation	NOUN
ijtc-38	151	63	of	of	ADP
ijtc-38	151	64	internal	internal	ADJ
ijtc-38	151	65	control	control	NOUN
ijtc-38	151	66	,	,	PUNCT
ijtc-38	151	67	such	such	ADJ
ijtc-38	151	68	as	as	ADP
ijtc-38	151	69	:	:	PUNCT
ijtc-38	151	70	a.	a.	NOUN
ijtc-38	151	71	cooperation	cooperation	NOUN
ijtc-38	151	72	class	class	NOUN
ijtc-38	151	73	’	'	PUNCT
ijtc-38	151	74	accounts	account	VERB
ijtc-38	151	75	receivable	receivable	ADJ
ijtc-38	151	76	system	system	NOUN
ijtc-38	151	77	recording	recording	NOUN
ijtc-38	151	78	was	be	AUX
ijtc-38	151	79	still	still	ADV
ijtc-38	151	80	made	make	VERB
ijtc-38	151	81	manually	manually	ADV
ijtc-38	151	82	by	by	ADP
ijtc-38	151	83	inputting	inputte	VERB
ijtc-38	151	84	accounts	account	NOUN
ijtc-38	151	85	receivable	receivable	ADJ
ijtc-38	151	86	realization	realization	NOUN
ijtc-38	151	87	plans	plan	NOUN
ijtc-38	151	88	to	to	PART
ijtc-38	151	89	excel	excel	VERB
ijtc-38	151	90	and	and	CCONJ
ijtc-38	151	91	not	not	PART
ijtc-38	151	92	programmed	program	VERB
ijtc-38	151	93	in	in	ADP
ijtc-38	151	94	the	the	DET
ijtc-38	151	95	finance	finance	NOUN
ijtc-38	151	96	information	information	NOUN
ijtc-38	151	97	system	system	NOUN
ijtc-38	151	98	in	in	ADP
ijtc-38	151	99	stiami	stiami	NOUN
ijtc-38	151	100	’s	’s	PART
ijtc-38	151	101	financial	financial	ADJ
ijtc-38	151	102	division	division	NOUN
ijtc-38	151	103	.	.	PUNCT
ijtc-38	152	1	in	in	ADP
ijtc-38	152	2	other	other	ADJ
ijtc-38	152	3	words	word	NOUN
ijtc-38	152	4	,	,	PUNCT
ijtc-38	152	5	the	the	DET
ijtc-38	152	6	program	program	NOUN
ijtc-38	152	7	was	be	AUX
ijtc-38	152	8	only	only	ADV
ijtc-38	152	9	automatically	automatically	ADV
ijtc-38	152	10	recapitulating	recapitulate	VERB
ijtc-38	152	11	the	the	DET
ijtc-38	152	12	addition	addition	NOUN
ijtc-38	152	13	and	and	CCONJ
ijtc-38	152	14	reduction	reduction	NOUN
ijtc-38	152	15	of	of	ADP
ijtc-38	152	16	regular	regular	ADJ
ijtc-38	152	17	classes	class	NOUN
ijtc-38	152	18	’	'	PUNCT
ijtc-38	152	19	accounts	account	VERB
ijtc-38	152	20	receivable	receivable	ADJ
ijtc-38	152	21	.	.	PUNCT
ijtc-38	153	1	so	so	ADV
ijtc-38	153	2	finding	find	VERB
ijtc-38	153	3	out	out	ADP
ijtc-38	153	4	non	non	ADJ
ijtc-38	153	5	-	-	ADJ
ijtc-38	153	6	regular	regular	ADJ
ijtc-38	153	7	or	or	CCONJ
ijtc-38	153	8	cooperation	cooperation	NOUN
ijtc-38	153	9	classes	class	NOUN
ijtc-38	153	10	’	'	PUNCT
ijtc-38	153	11	receivable	receivable	ADJ
ijtc-38	153	12	balance	balance	NOUN
ijtc-38	153	13	is	be	AUX
ijtc-38	153	14	not	not	PART
ijtc-38	153	15	as	as	ADV
ijtc-38	153	16	easy	easy	ADJ
ijtc-38	153	17	as	as	ADP
ijtc-38	153	18	the	the	DET
ijtc-38	153	19	regular	regular	ADJ
ijtc-38	153	20	classes	class	NOUN
ijtc-38	153	21	.	.	PUNCT
ijtc-38	154	1	b.	b.	PROPN
ijtc-38	154	2	academic	academic	ADJ
ijtc-38	154	3	information	information	NOUN
ijtc-38	154	4	system	system	NOUN
ijtc-38	154	5	that	that	PRON
ijtc-38	154	6	is	be	AUX
ijtc-38	154	7	available	available	ADJ
ijtc-38	154	8	in	in	ADP
ijtc-38	154	9	the	the	DET
ijtc-38	154	10	students	student	NOUN
ijtc-38	154	11	’	'	PUNCT
ijtc-38	154	12	course	course	NOUN
ijtc-38	154	13	selection	selection	NOUN
ijtc-38	154	14	sheet	sheet	NOUN
ijtc-38	154	15	is	be	AUX
ijtc-38	154	16	only	only	ADV
ijtc-38	154	17	for	for	ADP
ijtc-38	154	18	students	student	NOUN
ijtc-38	154	19	from	from	ADP
ijtc-38	154	20	regular	regular	ADJ
ijtc-38	154	21	classes	class	NOUN
ijtc-38	154	22	.	.	PUNCT
ijtc-38	155	1	so	so	ADV
ijtc-38	155	2	when	when	SCONJ
ijtc-38	155	3	non	non	ADJ
ijtc-38	155	4	-	-	ADJ
ijtc-38	155	5	regular	regular	ADJ
ijtc-38	155	6	or	or	CCONJ
ijtc-38	155	7	cooperation	cooperation	NOUN
ijtc-38	155	8	students	student	NOUN
ijtc-38	155	9	did	do	VERB
ijtc-38	155	10	some	some	DET
ijtc-38	155	11	changes	change	NOUN
ijtc-38	155	12	in	in	ADP
ijtc-38	155	13	the	the	DET
ijtc-38	155	14	semester	semester	NOUN
ijtc-38	155	15	course	course	NOUN
ijtc-38	155	16	credit	credit	NOUN
ijtc-38	155	17	,	,	PUNCT
ijtc-38	155	18	the	the	DET
ijtc-38	155	19	accounts	account	NOUN
ijtc-38	155	20	receivable	receivable	ADJ
ijtc-38	155	21	bill	bill	NOUN
ijtc-38	155	22	did	do	AUX
ijtc-38	155	23	not	not	PART
ijtc-38	155	24	change	change	VERB
ijtc-38	155	25	automatically	automatically	ADV
ijtc-38	155	26	according	accord	VERB
ijtc-38	155	27	to	to	ADP
ijtc-38	155	28	the	the	DET
ijtc-38	155	29	amount	amount	NOUN
ijtc-38	155	30	of	of	ADP
ijtc-38	155	31	the	the	DET
ijtc-38	155	32	student	student	NOUN
ijtc-38	155	33	’s	’s	PART
ijtc-38	155	34	course	course	NOUN
ijtc-38	155	35	credit	credit	NOUN
ijtc-38	155	36	.	.	PUNCT
ijtc-38	156	1	c.	c.	NOUN
ijtc-38	157	1	the	the	DET
ijtc-38	157	2	weakness	weakness	NOUN
ijtc-38	157	3	of	of	ADP
ijtc-38	157	4	stiami	stiami	NOUN
ijtc-38	157	5	’s	’s	PART
ijtc-38	157	6	system	system	NOUN
ijtc-38	157	7	in	in	ADP
ijtc-38	157	8	receiving	receive	VERB
ijtc-38	157	9	accounts	account	NOUN
ijtc-38	157	10	receivable	receivable	ADJ
ijtc-38	157	11	payment	payment	NOUN
ijtc-38	157	12	activities	activity	NOUN
ijtc-38	157	13	have	have	AUX
ijtc-38	157	14	caused	cause	VERB
ijtc-38	157	15	cash	cash	NOUN
ijtc-38	157	16	or	or	CCONJ
ijtc-38	157	17	bank	bank	NOUN
ijtc-38	157	18	receipts	receipt	NOUN
ijtc-38	157	19	having	have	VERB
ijtc-38	157	20	the	the	DET
ijtc-38	157	21	same	same	ADJ
ijtc-38	157	22	numbers	number	NOUN
ijtc-38	157	23	but	but	CCONJ
ijtc-38	157	24	with	with	ADP
ijtc-38	157	25	different	different	ADJ
ijtc-38	157	26	students	student	NOUN
ijtc-38	157	27	’	'	PUNCT
ijtc-38	157	28	name	name	NOUN
ijtc-38	157	29	,	,	PUNCT
ijtc-38	157	30	and	and	CCONJ
ijtc-38	157	31	resulting	result	VERB
ijtc-38	157	32	in	in	ADP
ijtc-38	157	33	one	one	NUM
ijtc-38	157	34	of	of	ADP
ijtc-38	157	35	the	the	DET
ijtc-38	157	36	student	student	NOUN
ijtc-38	157	37	’s	’s	PART
ijtc-38	157	38	payment	payment	NOUN
ijtc-38	157	39	data	datum	NOUN
ijtc-38	157	40	lost	lose	VERB
ijtc-38	157	41	or	or	CCONJ
ijtc-38	157	42	was	be	AUX
ijtc-38	157	43	replaced	replace	VERB
ijtc-38	157	44	automatically	automatically	ADV
ijtc-38	157	45	.	.	PUNCT
ijtc-38	158	1	d.	d.	NOUN
ijtc-38	158	2	the	the	DET
ijtc-38	158	3	course	course	NOUN
ijtc-38	158	4	selection	selection	NOUN
ijtc-38	158	5	form	form	NOUN
ijtc-38	158	6	for	for	ADP
ijtc-38	158	7	non	non	ADJ
ijtc-38	158	8	-	-	ADJ
ijtc-38	158	9	regular	regular	ADJ
ijtc-38	158	10	or	or	CCONJ
ijtc-38	158	11	cooperation	cooperation	NOUN
ijtc-38	158	12	classes	class	NOUN
ijtc-38	158	13	was	be	AUX
ijtc-38	158	14	still	still	ADV
ijtc-38	158	15	being	be	AUX
ijtc-38	158	16	noted	note	VERB
ijtc-38	158	17	and	and	CCONJ
ijtc-38	158	18	printed	print	VERB
ijtc-38	158	19	manually	manually	ADV
ijtc-38	158	20	so	so	SCONJ
ijtc-38	158	21	students	student	NOUN
ijtc-38	158	22	can	can	AUX
ijtc-38	158	23	easily	easily	ADV
ijtc-38	158	24	change	change	VERB
ijtc-38	158	25	their	their	PRON
ijtc-38	158	26	course	course	NOUN
ijtc-38	158	27	credit	credit	NOUN
ijtc-38	158	28	without	without	ADP
ijtc-38	158	29	any	any	DET
ijtc-38	158	30	confirmation	confirmation	NOUN
ijtc-38	158	31	to	to	ADP
ijtc-38	158	32	the	the	DET
ijtc-38	158	33	academic	academic	ADJ
ijtc-38	158	34	division	division	NOUN
ijtc-38	158	35	.	.	PUNCT
ijtc-38	159	1	this	this	PRON
ijtc-38	159	2	may	may	AUX
ijtc-38	159	3	cause	cause	VERB
ijtc-38	159	4	a	a	DET
ijtc-38	159	5	data	data	NOUN
ijtc-38	159	6	mismatch	mismatch	NOUN
ijtc-38	159	7	between	between	ADP
ijtc-38	159	8	the	the	DET
ijtc-38	159	9	finance	finance	NOUN
ijtc-38	159	10	division	division	NOUN
ijtc-38	159	11	and	and	CCONJ
ijtc-38	159	12	the	the	DET
ijtc-38	159	13	student	student	NOUN
ijtc-38	159	14	itself	itself	PRON
ijtc-38	159	15	.	.	PUNCT
ijtc-38	160	1	e.	e.	PROPN
ijtc-38	160	2	non	non	ADJ
ijtc-38	160	3	-	-	ADJ
ijtc-38	160	4	regular	regular	ADJ
ijtc-38	160	5	or	or	CCONJ
ijtc-38	160	6	cooperation	cooperation	NOUN
ijtc-38	160	7	classes	class	NOUN
ijtc-38	160	8	’	'	PUNCT
ijtc-38	160	9	student	student	NOUN
ijtc-38	160	10	debtors	debtor	NOUN
ijtc-38	160	11	accounts	account	NOUN
ijtc-38	160	12	were	be	AUX
ijtc-38	160	13	also	also	ADV
ijtc-38	160	14	made	make	VERB
ijtc-38	160	15	and	and	CCONJ
ijtc-38	160	16	printed	print	VERB
ijtc-38	160	17	manually	manually	ADV
ijtc-38	160	18	,	,	PUNCT
ijtc-38	160	19	so	so	CCONJ
ijtc-38	160	20	when	when	SCONJ
ijtc-38	160	21	students	student	NOUN
ijtc-38	160	22	made	make	VERB
ijtc-38	160	23	their	their	PRON
ijtc-38	160	24	payment	payment	NOUN
ijtc-38	160	25	,	,	PUNCT
ijtc-38	160	26	the	the	DET
ijtc-38	160	27	bill	bill	NOUN
ijtc-38	160	28	would	would	AUX
ijtc-38	160	29	not	not	PART
ijtc-38	160	30	change	change	VERB
ijtc-38	160	31	automatically	automatically	ADV
ijtc-38	160	32	according	accord	VERB
ijtc-38	160	33	to	to	ADP
ijtc-38	160	34	the	the	DET
ijtc-38	160	35	nominal	nominal	NOUN
ijtc-38	160	36	the	the	DET
ijtc-38	160	37	student	student	NOUN
ijtc-38	160	38	has	have	AUX
ijtc-38	160	39	paid	pay	VERB
ijtc-38	160	40	.	.	PUNCT
ijtc-38	161	1	the	the	DET
ijtc-38	161	2	efforts	effort	NOUN
ijtc-38	161	3	that	that	PRON
ijtc-38	161	4	have	have	AUX
ijtc-38	161	5	been	be	AUX
ijtc-38	161	6	made	make	VERB
ijtc-38	161	7	to	to	PART
ijtc-38	161	8	minimalize	minimalize	VERB
ijtc-38	161	9	the	the	DET
ijtc-38	161	10	obstacles	obstacle	NOUN
ijtc-38	161	11	of	of	ADP
ijtc-38	161	12	the	the	DET
ijtc-38	161	13	internal	internal	ADJ
ijtc-38	161	14	control	control	NOUN
ijtc-38	161	15	system	system	NOUN
ijtc-38	161	16	towards	towards	ADP
ijtc-38	161	17	accounts	account	NOUN
ijtc-38	161	18	receivable	receivable	ADJ
ijtc-38	161	19	accounting	accounting	NOUN
ijtc-38	161	20	system	system	NOUN
ijtc-38	161	21	at	at	ADP
ijtc-38	161	22	stiami	stiami	NOUN
ijtc-38	161	23	the	the	DET
ijtc-38	161	24	efforts	effort	NOUN
ijtc-38	161	25	that	that	PRON
ijtc-38	161	26	have	have	AUX
ijtc-38	161	27	been	be	AUX
ijtc-38	161	28	made	make	VERB
ijtc-38	161	29	by	by	ADP
ijtc-38	161	30	stiami	stiami	NOUN
ijtc-38	161	31	’s	’s	PART
ijtc-38	161	32	management	management	NOUN
ijtc-38	161	33	in	in	ADP
ijtc-38	161	34	minimalizing	minimalize	VERB
ijtc-38	161	35	the	the	DET
ijtc-38	161	36	obstacles	obstacle	NOUN
ijtc-38	161	37	are	be	AUX
ijtc-38	161	38	as	as	ADV
ijtc-38	161	39	follow	follow	NOUN
ijtc-38	161	40	:	:	PUNCT
ijtc-38	161	41	1	1	X
ijtc-38	161	42	.	.	X
ijtc-38	161	43	control	control	NOUN
ijtc-38	161	44	function	function	PROPN
ijtc-38	161	45	a.	a.	NOUN
ijtc-38	161	46	there	there	PRON
ijtc-38	161	47	was	be	VERB
ijtc-38	161	48	a	a	DET
ijtc-38	161	49	selection	selection	NOUN
ijtc-38	161	50	for	for	ADP
ijtc-38	161	51	competent	competent	ADJ
ijtc-38	161	52	employees	employee	NOUN
ijtc-38	161	53	,	,	PUNCT
ijtc-38	161	54	especially	especially	ADV
ijtc-38	161	55	in	in	ADP
ijtc-38	161	56	tax	tax	NOUN
ijtc-38	161	57	or	or	CCONJ
ijtc-38	161	58	accounting	accounting	NOUN
ijtc-38	161	59	division	division	NOUN
ijtc-38	161	60	,	,	PUNCT
ijtc-38	161	61	so	so	SCONJ
ijtc-38	161	62	they	they	PRON
ijtc-38	161	63	can	can	AUX
ijtc-38	161	64	be	be	AUX
ijtc-38	161	65	recommended	recommend	VERB
ijtc-38	161	66	as	as	ADP
ijtc-38	161	67	the	the	DET
ijtc-38	161	68	head	head	NOUN
ijtc-38	161	69	of	of	ADP
ijtc-38	161	70	the	the	DET
ijtc-38	161	71	accounting	accounting	NOUN
ijtc-38	161	72	or	or	CCONJ
ijtc-38	161	73	tax	tax	NOUN
ijtc-38	161	74	sub	sub	NOUN
ijtc-38	161	75	-	-	NOUN
ijtc-38	161	76	division	division	NOUN
ijtc-38	161	77	.	.	PUNCT
ijtc-38	162	1	with	with	ADP
ijtc-38	162	2	this	this	DET
ijtc-38	162	3	position	position	NOUN
ijtc-38	162	4	11	11	NUM
ijtc-38	162	5	|	|	CCONJ
ijtc-38	162	6	ilomata	ilomata	PROPN
ijtc-38	162	7	international	international	ADJ
ijtc-38	162	8	journal	journal	NOUN
ijtc-38	162	9	of	of	ADP
ijtc-38	162	10	tax	tax	PROPN
ijtc-38	162	11	&	&	CCONJ
ijtc-38	162	12	accounting	accounting	PROPN
ijtc-38	162	13	vol	vol	NOUN
ijtc-38	162	14	.	.	PROPN
ijtc-38	162	15	1	1	NUM
ijtc-38	162	16	no	no	NOUN
ijtc-38	162	17	.	.	NOUN
ijtc-38	162	18	1	1	NUM
ijtc-38	162	19	oct	oct	PROPN
ijtc-38	162	20	2019	2019	NUM
ijtc-38	162	21	analysis	analysis	NOUN
ijtc-38	162	22	of	of	ADP
ijtc-38	162	23	the	the	DET
ijtc-38	162	24	accounts	account	NOUN
ijtc-38	162	25	receivable	receivable	ADJ
ijtc-38	162	26	internal	internal	ADJ
ijtc-38	162	27	control	control	NOUN
ijtc-38	162	28	system	system	NOUN
ijtc-38	162	29	at	at	ADP
ijtc-38	162	30	stiami	stiami	PROPN
ijtc-38	162	31	institute	institute	PROPN
ijtc-38	162	32	andrayanti	andrayanti	PROPN
ijtc-38	162	33	and	and	CCONJ
ijtc-38	162	34	human	human	ADJ
ijtc-38	162	35	resources	resource	NOUN
ijtc-38	162	36	addition	addition	NOUN
ijtc-38	162	37	separation	separation	NOUN
ijtc-38	162	38	,	,	PUNCT
ijtc-38	162	39	hopefully	hopefully	ADV
ijtc-38	162	40	,	,	PUNCT
ijtc-38	162	41	the	the	DET
ijtc-38	162	42	workload	workload	NOUN
ijtc-38	162	43	,	,	PUNCT
ijtc-38	162	44	authorities	authority	NOUN
ijtc-38	162	45	,	,	PUNCT
ijtc-38	162	46	and	and	CCONJ
ijtc-38	162	47	responsibilities	responsibility	NOUN
ijtc-38	162	48	will	will	AUX
ijtc-38	162	49	run	run	VERB
ijtc-38	162	50	effectively	effectively	ADV
ijtc-38	162	51	.	.	PUNCT
ijtc-38	163	1	b.	b.	VERB
ijtc-38	163	2	when	when	SCONJ
ijtc-38	163	3	the	the	DET
ijtc-38	163	4	class	class	NOUN
ijtc-38	163	5	treasurers	treasurer	NOUN
ijtc-38	163	6	or	or	CCONJ
ijtc-38	163	7	cashier	cashier	NOUN
ijtc-38	163	8	could	could	AUX
ijtc-38	163	9	not	not	PART
ijtc-38	163	10	come	come	VERB
ijtc-38	163	11	,	,	PUNCT
ijtc-38	163	12	then	then	ADV
ijtc-38	163	13	the	the	DET
ijtc-38	163	14	delegation	delegation	NOUN
ijtc-38	163	15	of	of	ADP
ijtc-38	163	16	receivables	receivables	NOUN
ijtc-38	163	17	,	,	PUNCT
ijtc-38	163	18	especially	especially	ADV
ijtc-38	163	19	the	the	DET
ijtc-38	163	20	cooperation	cooperation	NOUN
ijtc-38	163	21	class	class	NOUN
ijtc-38	163	22	receivables	receivables	NOUN
ijtc-38	163	23	,	,	PUNCT
ijtc-38	163	24	authority	authority	NOUN
ijtc-38	163	25	is	be	AUX
ijtc-38	163	26	carried	carry	VERB
ijtc-38	163	27	out	out	ADP
ijtc-38	163	28	by	by	ADP
ijtc-38	163	29	the	the	DET
ijtc-38	163	30	head	head	NOUN
ijtc-38	163	31	of	of	ADP
ijtc-38	163	32	finance	finance	NOUN
ijtc-38	163	33	subdivision	subdivision	NOUN
ijtc-38	163	34	,	,	PUNCT
ijtc-38	163	35	so	so	SCONJ
ijtc-38	163	36	that	that	SCONJ
ijtc-38	163	37	the	the	DET
ijtc-38	163	38	accounting	accounting	NOUN
ijtc-38	163	39	department	department	NOUN
ijtc-38	163	40	can	can	AUX
ijtc-38	163	41	continue	continue	VERB
ijtc-38	163	42	to	to	PART
ijtc-38	163	43	carry	carry	VERB
ijtc-38	163	44	out	out	ADP
ijtc-38	163	45	its	its	PRON
ijtc-38	163	46	activities	activity	NOUN
ijtc-38	163	47	as	as	ADP
ijtc-38	163	48	usual	usual	ADJ
ijtc-38	163	49	.	.	PUNCT
ijtc-38	164	1	c.	c.	NOUN
ijtc-38	164	2	to	to	PART
ijtc-38	164	3	reduce	reduce	VERB
ijtc-38	164	4	the	the	DET
ijtc-38	164	5	cashier	cashier	NOUN
ijtc-38	164	6	's	's	PART
ijtc-38	164	7	burdening	burdening	NOUN
ijtc-38	164	8	tasks	task	NOUN
ijtc-38	164	9	of	of	ADP
ijtc-38	164	10	recording	record	VERB
ijtc-38	164	11	the	the	DET
ijtc-38	164	12	realization	realization	NOUN
ijtc-38	164	13	plan	plan	NOUN
ijtc-38	164	14	for	for	ADP
ijtc-38	164	15	the	the	DET
ijtc-38	164	16	regular	regular	ADJ
ijtc-38	164	17	students	student	NOUN
ijtc-38	164	18	’	'	PUNCT
ijtc-38	164	19	accounts	account	VERB
ijtc-38	164	20	receivable	receivable	ADJ
ijtc-38	164	21	receipts	receipt	NOUN
ijtc-38	164	22	,	,	PUNCT
ijtc-38	164	23	the	the	DET
ijtc-38	164	24	management	management	NOUN
ijtc-38	164	25	held	hold	VERB
ijtc-38	164	26	a	a	DET
ijtc-38	164	27	selection	selection	NOUN
ijtc-38	164	28	for	for	ADP
ijtc-38	164	29	prospective	prospective	ADJ
ijtc-38	164	30	employees	employee	NOUN
ijtc-38	164	31	or	or	CCONJ
ijtc-38	164	32	adding	add	VERB
ijtc-38	164	33	competent	competent	ADJ
ijtc-38	164	34	human	human	ADJ
ijtc-38	164	35	resources	resource	NOUN
ijtc-38	164	36	,	,	PUNCT
ijtc-38	164	37	especially	especially	ADV
ijtc-38	164	38	in	in	ADP
ijtc-38	164	39	the	the	DET
ijtc-38	164	40	financial	financial	ADJ
ijtc-38	164	41	section	section	NOUN
ijtc-38	164	42	who	who	PRON
ijtc-38	164	43	would	would	AUX
ijtc-38	164	44	later	later	ADV
ijtc-38	164	45	be	be	AUX
ijtc-38	164	46	assigned	assign	VERB
ijtc-38	164	47	as	as	ADP
ijtc-38	164	48	a	a	DET
ijtc-38	164	49	regular	regular	ADJ
ijtc-38	164	50	class	class	NOUN
ijtc-38	164	51	treasurers	treasurer	NOUN
ijtc-38	164	52	’	'	PUNCT
ijtc-38	164	53	who	who	PRON
ijtc-38	164	54	is	be	AUX
ijtc-38	164	55	going	go	VERB
ijtc-38	164	56	to	to	PART
ijtc-38	164	57	record	record	VERB
ijtc-38	164	58	the	the	DET
ijtc-38	164	59	realization	realization	NOUN
ijtc-38	164	60	of	of	ADP
ijtc-38	164	61	regular	regular	ADJ
ijtc-38	164	62	students	student	NOUN
ijtc-38	164	63	’	’	PART
ijtc-38	164	64	payment	payment	NOUN
ijtc-38	164	65	plans	plan	NOUN
ijtc-38	164	66	and	and	CCONJ
ijtc-38	164	67	recapitulate	recapitulate	VERB
ijtc-38	164	68	regular	regular	ADJ
ijtc-38	164	69	class	class	NOUN
ijtc-38	164	70	receivables	receivables	NOUN
ijtc-38	164	71	.	.	PUNCT
ijtc-38	165	1	2	2	X
ijtc-38	165	2	.	.	X
ijtc-38	165	3	information	information	NOUN
ijtc-38	165	4	system	system	NOUN
ijtc-38	165	5	due	due	ADP
ijtc-38	165	6	to	to	ADP
ijtc-38	165	7	the	the	DET
ijtc-38	165	8	differences	difference	NOUN
ijtc-38	165	9	in	in	ADP
ijtc-38	165	10	using	use	VERB
ijtc-38	165	11	the	the	DET
ijtc-38	165	12	financial	financial	ADJ
ijtc-38	165	13	information	information	NOUN
ijtc-38	165	14	systems	system	NOUN
ijtc-38	165	15	and	and	CCONJ
ijtc-38	165	16	academic	academic	ADJ
ijtc-38	165	17	information	information	NOUN
ijtc-38	165	18	systems	system	NOUN
ijtc-38	165	19	between	between	ADP
ijtc-38	165	20	the	the	DET
ijtc-38	165	21	regular	regular	ADJ
ijtc-38	165	22	and	and	CCONJ
ijtc-38	165	23	nonregular	nonregular	ADJ
ijtc-38	165	24	or	or	CCONJ
ijtc-38	165	25	cooperation	cooperation	NOUN
ijtc-38	165	26	classes	class	NOUN
ijtc-38	165	27	,	,	PUNCT
ijtc-38	165	28	the	the	DET
ijtc-38	165	29	management	management	NOUN
ijtc-38	165	30	has	have	AUX
ijtc-38	165	31	made	make	VERB
ijtc-38	165	32	an	an	DET
ijtc-38	165	33	effort	effort	NOUN
ijtc-38	165	34	to	to	PART
ijtc-38	165	35	centralize	centralize	VERB
ijtc-38	165	36	the	the	DET
ijtc-38	165	37	existing	exist	VERB
ijtc-38	165	38	system	system	NOUN
ijtc-38	165	39	and	and	CCONJ
ijtc-38	165	40	apply	apply	VERB
ijtc-38	165	41	it	it	PRON
ijtc-38	165	42	to	to	ADP
ijtc-38	165	43	all	all	DET
ijtc-38	165	44	classes	class	NOUN
ijtc-38	165	45	:	:	PUNCT
ijtc-38	165	46	regular	regular	ADJ
ijtc-38	165	47	and	and	CCONJ
ijtc-38	165	48	non	non	ADJ
ijtc-38	165	49	-	-	ADJ
ijtc-38	165	50	regular	regular	ADJ
ijtc-38	165	51	or	or	CCONJ
ijtc-38	165	52	cooperation	cooperation	NOUN
ijtc-38	165	53	classes	class	NOUN
ijtc-38	165	54	.	.	PUNCT
ijtc-38	166	1	conclusion	conclusion	NOUN
ijtc-38	166	2	1	1	NUM
ijtc-38	166	3	.	.	PUNCT
ijtc-38	167	1	the	the	DET
ijtc-38	167	2	internal	internal	ADJ
ijtc-38	167	3	control	control	NOUN
ijtc-38	167	4	applied	apply	VERB
ijtc-38	167	5	in	in	ADP
ijtc-38	167	6	stiami	stiami	NOUN
ijtc-38	167	7	.	.	PUNCT
ijtc-38	168	1	overall	overall	ADV
ijtc-38	168	2	,	,	PUNCT
ijtc-38	168	3	the	the	DET
ijtc-38	168	4	internal	internal	ADJ
ijtc-38	168	5	control	control	NOUN
ijtc-38	168	6	procedures	procedure	NOUN
ijtc-38	168	7	towards	towards	ADP
ijtc-38	168	8	the	the	DET
ijtc-38	168	9	accounts	account	NOUN
ijtc-38	168	10	receivable	receivable	ADJ
ijtc-38	168	11	accounting	accounting	NOUN
ijtc-38	168	12	system	system	NOUN
ijtc-38	168	13	at	at	ADP
ijtc-38	168	14	stiami	stiami	NOUN
ijtc-38	168	15	is	be	AUX
ijtc-38	168	16	quite	quite	ADV
ijtc-38	168	17	effective	effective	ADJ
ijtc-38	168	18	,	,	PUNCT
ijtc-38	168	19	where	where	SCONJ
ijtc-38	168	20	the	the	DET
ijtc-38	168	21	company	company	NOUN
ijtc-38	168	22	’s	’s	PART
ijtc-38	168	23	management	management	NOUN
ijtc-38	168	24	has	have	AUX
ijtc-38	168	25	applied	apply	VERB
ijtc-38	168	26	the	the	DET
ijtc-38	168	27	basic	basic	ADJ
ijtc-38	168	28	concepts	concept	NOUN
ijtc-38	168	29	and	and	CCONJ
ijtc-38	168	30	principles	principle	NOUN
ijtc-38	168	31	of	of	ADP
ijtc-38	168	32	internal	internal	ADJ
ijtc-38	168	33	control	control	NOUN
ijtc-38	168	34	.	.	PUNCT
ijtc-38	169	1	in	in	ADP
ijtc-38	169	2	addition	addition	NOUN
ijtc-38	169	3	,	,	PUNCT
ijtc-38	169	4	the	the	DET
ijtc-38	169	5	control	control	NOUN
ijtc-38	169	6	environment	environment	NOUN
ijtc-38	169	7	has	have	AUX
ijtc-38	169	8	also	also	ADV
ijtc-38	169	9	run	run	VERB
ijtc-38	169	10	well	well	ADV
ijtc-38	169	11	,	,	PUNCT
ijtc-38	169	12	indicated	indicate	VERB
ijtc-38	169	13	by	by	ADP
ijtc-38	169	14	the	the	DET
ijtc-38	169	15	independence	independence	NOUN
ijtc-38	169	16	of	of	ADP
ijtc-38	169	17	the	the	DET
ijtc-38	169	18	audit	audit	NOUN
ijtc-38	169	19	committee	committee	NOUN
ijtc-38	169	20	or	or	CCONJ
ijtc-38	169	21	the	the	DET
ijtc-38	169	22	internal	internal	ADJ
ijtc-38	169	23	supervisory	supervisory	ADJ
ijtc-38	169	24	unit	unit	NOUN
ijtc-38	169	25	(	(	PUNCT
ijtc-38	169	26	isu	isu	PROPN
ijtc-38	169	27	)	)	PUNCT
ijtc-38	169	28	in	in	ADP
ijtc-38	169	29	which	which	PRON
ijtc-38	169	30	are	be	AUX
ijtc-38	169	31	right	right	ADJ
ijtc-38	169	32	under	under	ADP
ijtc-38	169	33	the	the	DET
ijtc-38	169	34	head	head	NOUN
ijtc-38	169	35	of	of	ADP
ijtc-38	169	36	stiami	stiami	NOUN
ijtc-38	169	37	auspices	auspex	NOUN
ijtc-38	169	38	,	,	PUNCT
ijtc-38	169	39	as	as	ADV
ijtc-38	169	40	well	well	ADV
ijtc-38	169	41	as	as	ADP
ijtc-38	169	42	the	the	DET
ijtc-38	169	43	implemented	implement	VERB
ijtc-38	169	44	control	control	NOUN
ijtc-38	169	45	concept	concept	NOUN
ijtc-38	169	46	applied	apply	VERB
ijtc-38	169	47	by	by	ADP
ijtc-38	169	48	the	the	DET
ijtc-38	169	49	deputy	deputy	NOUN
ijtc-38	169	50	chairman	chairman	NOUN
ijtc-38	169	51	line	line	NOUN
ijtc-38	169	52	and	and	CCONJ
ijtc-38	169	53	the	the	DET
ijtc-38	169	54	head	head	NOUN
ijtc-38	169	55	of	of	ADP
ijtc-38	169	56	division	division	NOUN
ijtc-38	169	57	are	be	AUX
ijtc-38	169	58	going	go	VERB
ijtc-38	169	59	well	well	ADV
ijtc-38	169	60	too	too	ADV
ijtc-38	169	61	.	.	PUNCT
ijtc-38	170	1	however	however	ADV
ijtc-38	170	2	,	,	PUNCT
ijtc-38	170	3	there	there	PRON
ijtc-38	170	4	are	be	VERB
ijtc-38	170	5	some	some	DET
ijtc-38	170	6	procedures	procedure	NOUN
ijtc-38	170	7	that	that	PRON
ijtc-38	170	8	do	do	AUX
ijtc-38	170	9	not	not	PART
ijtc-38	170	10	reflect	reflect	VERB
ijtc-38	170	11	the	the	DET
ijtc-38	170	12	internal	internal	ADJ
ijtc-38	170	13	control	control	NOUN
ijtc-38	170	14	concept	concept	NOUN
ijtc-38	170	15	yet	yet	ADV
ijtc-38	170	16	,	,	PUNCT
ijtc-38	170	17	such	such	ADJ
ijtc-38	170	18	as	as	ADP
ijtc-38	170	19	the	the	DET
ijtc-38	170	20	ineffective	ineffective	ADJ
ijtc-38	170	21	duties	duty	NOUN
ijtc-38	170	22	segregation	segregation	NOUN
ijtc-38	170	23	,	,	PUNCT
ijtc-38	170	24	in	in	ADP
ijtc-38	170	25	which	which	PRON
ijtc-38	170	26	the	the	DET
ijtc-38	170	27	function	function	NOUN
ijtc-38	170	28	that	that	PRON
ijtc-38	170	29	collects	collect	VERB
ijtc-38	170	30	receivables	receivables	NOUN
ijtc-38	170	31	is	be	AUX
ijtc-38	170	32	the	the	DET
ijtc-38	170	33	same	same	ADJ
ijtc-38	170	34	as	as	ADP
ijtc-38	170	35	the	the	DET
ijtc-38	170	36	revenue	revenue	NOUN
ijtc-38	170	37	function	function	NOUN
ijtc-38	170	38	.	.	PUNCT
ijtc-38	171	1	according	accord	VERB
ijtc-38	171	2	to	to	ADP
ijtc-38	171	3	the	the	DET
ijtc-38	171	4	control	control	NOUN
ijtc-38	171	5	concept	concept	NOUN
ijtc-38	171	6	,	,	PUNCT
ijtc-38	171	7	the	the	DET
ijtc-38	171	8	accounts	account	NOUN
ijtc-38	171	9	receivable	receivable	ADJ
ijtc-38	171	10	collector	collector	NOUN
ijtc-38	171	11	should	should	AUX
ijtc-38	171	12	not	not	PART
ijtc-38	171	13	occupy	occupy	VERB
ijtc-38	171	14	the	the	DET
ijtc-38	171	15	revenue	revenue	NOUN
ijtc-38	171	16	section	section	NOUN
ijtc-38	171	17	as	as	ADV
ijtc-38	171	18	well	well	ADV
ijtc-38	171	19	.	.	PUNCT
ijtc-38	172	1	2	2	X
ijtc-38	172	2	.	.	X
ijtc-38	172	3	there	there	PRON
ijtc-38	172	4	are	be	VERB
ijtc-38	172	5	a	a	DET
ijtc-38	172	6	few	few	ADJ
ijtc-38	172	7	obstacles	obstacle	NOUN
ijtc-38	172	8	found	find	VERB
ijtc-38	172	9	in	in	ADP
ijtc-38	172	10	the	the	DET
ijtc-38	172	11	implementation	implementation	NOUN
ijtc-38	172	12	of	of	ADP
ijtc-38	172	13	internal	internal	ADJ
ijtc-38	172	14	control	control	NOUN
ijtc-38	172	15	at	at	ADP
ijtc-38	172	16	stiami	stiami	NOUN
ijtc-38	172	17	,	,	PUNCT
ijtc-38	172	18	scilicet	scilicet	PROPN
ijtc-38	172	19	in	in	ADP
ijtc-38	172	20	the	the	DET
ijtc-38	172	21	control	control	NOUN
ijtc-38	172	22	function	function	NOUN
ijtc-38	172	23	,	,	PUNCT
ijtc-38	172	24	there	there	PRON
ijtc-38	172	25	were	be	VERB
ijtc-38	172	26	doubleduty	doubleduty	NOUN
ijtc-38	172	27	found	find	VERB
ijtc-38	172	28	,	,	PUNCT
ijtc-38	172	29	namely	namely	ADV
ijtc-38	172	30	in	in	ADP
ijtc-38	172	31	the	the	DET
ijtc-38	172	32	head	head	NOUN
ijtc-38	172	33	of	of	ADP
ijtc-38	172	34	accounting	accounting	NOUN
ijtc-38	172	35	and	and	CCONJ
ijtc-38	172	36	tax	tax	NOUN
ijtc-38	172	37	position	position	NOUN
ijtc-38	172	38	,	,	PUNCT
ijtc-38	172	39	so	so	CCONJ
ijtc-38	172	40	there	there	PRON
ijtc-38	172	41	was	be	VERB
ijtc-38	172	42	a	a	DET
ijtc-38	172	43	pile	pile	NOUN
ijtc-38	172	44	-	-	PUNCT
ijtc-38	172	45	up	up	NOUN
ijtc-38	172	46	of	of	ADP
ijtc-38	172	47	duties	duty	NOUN
ijtc-38	172	48	,	,	PUNCT
ijtc-38	172	49	authority	authority	NOUN
ijtc-38	172	50	,	,	PUNCT
ijtc-38	172	51	and	and	CCONJ
ijtc-38	172	52	delegation	delegation	NOUN
ijtc-38	172	53	of	of	ADP
ijtc-38	172	54	responsibilities	responsibility	NOUN
ijtc-38	172	55	that	that	PRON
ijtc-38	172	56	may	may	AUX
ijtc-38	172	57	cause	cause	VERB
ijtc-38	172	58	the	the	DET
ijtc-38	172	59	operational	operational	ADJ
ijtc-38	172	60	implementation	implementation	NOUN
ijtc-38	172	61	,	,	PUNCT
ijtc-38	172	62	12	12	NUM
ijtc-38	172	63	|	|	NOUN
ijtc-38	172	64	ilomata	ilomata	PROPN
ijtc-38	172	65	international	international	ADJ
ijtc-38	172	66	journal	journal	NOUN
ijtc-38	172	67	of	of	ADP
ijtc-38	172	68	tax	tax	PROPN
ijtc-38	172	69	&	&	CCONJ
ijtc-38	172	70	accounting	accounting	PROPN
ijtc-38	172	71	vol	vol	NOUN
ijtc-38	172	72	.	.	PROPN
ijtc-38	173	1	1	1	NUM
ijtc-38	174	1	no	no	NOUN
ijtc-38	174	2	.	.	NOUN
ijtc-38	174	3	1	1	NUM
ijtc-38	174	4	oct	oct	PROPN
ijtc-38	174	5	2019	2019	NUM
ijtc-38	174	6	analysis	analysis	NOUN
ijtc-38	174	7	of	of	ADP
ijtc-38	174	8	the	the	DET
ijtc-38	174	9	accounts	account	NOUN
ijtc-38	174	10	receivable	receivable	ADJ
ijtc-38	174	11	internal	internal	ADJ
ijtc-38	174	12	control	control	NOUN
ijtc-38	174	13	system	system	NOUN
ijtc-38	174	14	at	at	ADP
ijtc-38	174	15	stiami	stiami	PROPN
ijtc-38	174	16	institute	institute	PROPN
ijtc-38	174	17	andrayanti	andrayanti	NOUN
ijtc-38	174	18	especially	especially	ADV
ijtc-38	174	19	in	in	ADP
ijtc-38	174	20	the	the	DET
ijtc-38	174	21	financial	financial	ADJ
ijtc-38	174	22	statements	statement	NOUN
ijtc-38	174	23	presentations	presentation	NOUN
ijtc-38	174	24	,	,	PUNCT
ijtc-38	174	25	to	to	PART
ijtc-38	174	26	be	be	AUX
ijtc-38	174	27	hampered	hamper	VERB
ijtc-38	174	28	and	and	CCONJ
ijtc-38	174	29	ineffective	ineffective	ADJ
ijtc-38	174	30	.	.	PUNCT
ijtc-38	175	1	besides	besides	ADV
ijtc-38	175	2	,	,	PUNCT
ijtc-38	175	3	in	in	ADP
ijtc-38	175	4	the	the	DET
ijtc-38	175	5	information	information	NOUN
ijtc-38	175	6	system	system	NOUN
ijtc-38	175	7	used	use	VERB
ijtc-38	175	8	,	,	PUNCT
ijtc-38	175	9	the	the	DET
ijtc-38	175	10	accounts	account	NOUN
ijtc-38	175	11	receivable	receivable	ADJ
ijtc-38	175	12	recording	recording	NOUN
ijtc-38	175	13	system	system	NOUN
ijtc-38	175	14	for	for	ADP
ijtc-38	175	15	cooperation	cooperation	NOUN
ijtc-38	175	16	classes	class	NOUN
ijtc-38	175	17	was	be	AUX
ijtc-38	175	18	made	make	VERB
ijtc-38	175	19	manually	manually	ADV
ijtc-38	175	20	and	and	CCONJ
ijtc-38	175	21	not	not	PART
ijtc-38	175	22	programmed	program	VERB
ijtc-38	175	23	in	in	ADP
ijtc-38	175	24	the	the	DET
ijtc-38	175	25	finance	finance	NOUN
ijtc-38	175	26	information	information	NOUN
ijtc-38	175	27	system	system	NOUN
ijtc-38	175	28	in	in	ADP
ijtc-38	175	29	stiami	stiami	NOUN
ijtc-38	175	30	’s	’s	PART
ijtc-38	175	31	finance	finance	NOUN
ijtc-38	175	32	division	division	NOUN
ijtc-38	175	33	,	,	PUNCT
ijtc-38	175	34	resulting	result	VERB
ijtc-38	175	35	in	in	ADP
ijtc-38	175	36	data	data	NOUN
ijtc-38	175	37	mismatch	mismatch	NOUN
ijtc-38	175	38	between	between	ADP
ijtc-38	175	39	the	the	DET
ijtc-38	175	40	student	student	NOUN
ijtc-38	175	41	in	in	ADP
ijtc-38	175	42	non	non	ADJ
ijtc-38	175	43	-	-	ADJ
ijtc-38	175	44	regular	regular	ADJ
ijtc-38	175	45	classes	class	NOUN
ijtc-38	175	46	with	with	ADP
ijtc-38	175	47	the	the	DET
ijtc-38	175	48	existing	exist	VERB
ijtc-38	175	49	accounts	account	NOUN
ijtc-38	175	50	receivable	receivable	ADJ
ijtc-38	175	51	data	datum	NOUN
ijtc-38	175	52	in	in	ADP
ijtc-38	175	53	the	the	DET
ijtc-38	175	54	finance	finance	NOUN
ijtc-38	175	55	division	division	NOUN
ijtc-38	175	56	sometimes	sometimes	ADV
ijtc-38	175	57	.	.	PUNCT
ijtc-38	176	1	moreover	moreover	ADV
ijtc-38	176	2	,	,	PUNCT
ijtc-38	176	3	the	the	DET
ijtc-38	176	4	time	time	NOUN
ijtc-38	176	5	needed	need	VERB
ijtc-38	176	6	to	to	PART
ijtc-38	176	7	find	find	VERB
ijtc-38	176	8	out	out	ADP
ijtc-38	176	9	the	the	DET
ijtc-38	176	10	non	non	ADJ
ijtc-38	176	11	-	-	ADJ
ijtc-38	176	12	regular	regular	ADJ
ijtc-38	176	13	or	or	CCONJ
ijtc-38	176	14	cooperation	cooperation	NOUN
ijtc-38	176	15	classes	class	NOUN
ijtc-38	176	16	’	'	PUNCT
ijtc-38	176	17	accounts	account	VERB
ijtc-38	176	18	receivable	receivable	ADJ
ijtc-38	176	19	balance	balance	NOUN
ijtc-38	176	20	was	be	AUX
ijtc-38	176	21	not	not	PART
ijtc-38	176	22	as	as	ADV
ijtc-38	176	23	easy	easy	ADJ
ijtc-38	176	24	and	and	CCONJ
ijtc-38	176	25	fast	fast	ADV
ijtc-38	176	26	as	as	ADP
ijtc-38	176	27	the	the	DET
ijtc-38	176	28	regular	regular	ADJ
ijtc-38	176	29	classes	class	NOUN
ijtc-38	176	30	.	.	PUNCT
ijtc-38	177	1	3	3	X
ijtc-38	177	2	.	.	X
ijtc-38	177	3	the	the	DET
ijtc-38	177	4	efforts	effort	NOUN
ijtc-38	177	5	that	that	PRON
ijtc-38	177	6	stiami	stiami	NOUN
ijtc-38	177	7	has	have	AUX
ijtc-38	177	8	made	make	VERB
ijtc-38	177	9	in	in	ADP
ijtc-38	177	10	minimalizing	minimalize	VERB
ijtc-38	177	11	the	the	DET
ijtc-38	177	12	obstacles	obstacle	NOUN
ijtc-38	177	13	in	in	ADP
ijtc-38	177	14	the	the	DET
ijtc-38	177	15	implementation	implementation	NOUN
ijtc-38	177	16	of	of	ADP
ijtc-38	177	17	internal	internal	ADJ
ijtc-38	177	18	control	control	NOUN
ijtc-38	177	19	are	be	AUX
ijtc-38	177	20	as	as	ADV
ijtc-38	177	21	follow	follow	VERB
ijtc-38	177	22	:	:	PUNCT
ijtc-38	177	23	in	in	ADP
ijtc-38	177	24	the	the	DET
ijtc-38	177	25	control	control	NOUN
ijtc-38	177	26	function	function	NOUN
ijtc-38	177	27	,	,	PUNCT
ijtc-38	177	28	there	there	PRON
ijtc-38	177	29	was	be	VERB
ijtc-38	177	30	a	a	DET
ijtc-38	177	31	selection	selection	NOUN
ijtc-38	177	32	for	for	ADP
ijtc-38	177	33	competent	competent	ADJ
ijtc-38	177	34	employees	employee	NOUN
ijtc-38	177	35	,	,	PUNCT
ijtc-38	177	36	especially	especially	ADV
ijtc-38	177	37	in	in	ADP
ijtc-38	177	38	tax	tax	NOUN
ijtc-38	177	39	or	or	CCONJ
ijtc-38	177	40	accounting	accounting	NOUN
ijtc-38	177	41	division	division	NOUN
ijtc-38	177	42	,	,	PUNCT
ijtc-38	177	43	so	so	SCONJ
ijtc-38	177	44	they	they	PRON
ijtc-38	177	45	can	can	AUX
ijtc-38	177	46	be	be	AUX
ijtc-38	177	47	recommended	recommend	VERB
ijtc-38	177	48	as	as	ADP
ijtc-38	177	49	the	the	DET
ijtc-38	177	50	head	head	NOUN
ijtc-38	177	51	of	of	ADP
ijtc-38	177	52	the	the	DET
ijtc-38	177	53	accounting	accounting	NOUN
ijtc-38	177	54	or	or	CCONJ
ijtc-38	177	55	tax	tax	NOUN
ijtc-38	177	56	sub	sub	NOUN
ijtc-38	177	57	-	-	NOUN
ijtc-38	177	58	division	division	NOUN
ijtc-38	177	59	.	.	PUNCT
ijtc-38	178	1	with	with	ADP
ijtc-38	178	2	this	this	DET
ijtc-38	178	3	position	position	NOUN
ijtc-38	178	4	and	and	CCONJ
ijtc-38	178	5	human	human	ADJ
ijtc-38	178	6	resources	resource	NOUN
ijtc-38	178	7	addition	addition	NOUN
ijtc-38	178	8	separation	separation	NOUN
ijtc-38	178	9	,	,	PUNCT
ijtc-38	178	10	hopefully	hopefully	ADV
ijtc-38	178	11	,	,	PUNCT
ijtc-38	178	12	the	the	DET
ijtc-38	178	13	workload	workload	NOUN
ijtc-38	178	14	,	,	PUNCT
ijtc-38	178	15	authorities	authority	NOUN
ijtc-38	178	16	,	,	PUNCT
ijtc-38	178	17	and	and	CCONJ
ijtc-38	178	18	responsibilities	responsibility	NOUN
ijtc-38	178	19	will	will	AUX
ijtc-38	178	20	run	run	VERB
ijtc-38	178	21	effectively	effectively	ADV
ijtc-38	178	22	.	.	PUNCT
ijtc-38	179	1	meanwhile	meanwhile	ADV
ijtc-38	179	2	in	in	ADP
ijtc-38	179	3	the	the	DET
ijtc-38	179	4	information	information	NOUN
ijtc-38	179	5	system	system	NOUN
ijtc-38	179	6	,	,	PUNCT
ijtc-38	179	7	due	due	ADP
ijtc-38	179	8	to	to	ADP
ijtc-38	179	9	the	the	DET
ijtc-38	179	10	differences	difference	NOUN
ijtc-38	179	11	in	in	ADP
ijtc-38	179	12	using	use	VERB
ijtc-38	179	13	the	the	DET
ijtc-38	179	14	financial	financial	ADJ
ijtc-38	179	15	information	information	NOUN
ijtc-38	179	16	systems	system	NOUN
ijtc-38	179	17	and	and	CCONJ
ijtc-38	179	18	academic	academic	ADJ
ijtc-38	179	19	information	information	NOUN
ijtc-38	179	20	systems	system	NOUN
ijtc-38	179	21	between	between	ADP
ijtc-38	179	22	the	the	DET
ijtc-38	179	23	regular	regular	ADJ
ijtc-38	179	24	and	and	CCONJ
ijtc-38	179	25	non	non	ADJ
ijtc-38	179	26	-	-	ADJ
ijtc-38	179	27	regular	regular	ADJ
ijtc-38	179	28	or	or	CCONJ
ijtc-38	179	29	cooperation	cooperation	NOUN
ijtc-38	179	30	classes	class	NOUN
ijtc-38	179	31	,	,	PUNCT
ijtc-38	179	32	the	the	DET
ijtc-38	179	33	management	management	NOUN
ijtc-38	179	34	has	have	AUX
ijtc-38	179	35	made	make	VERB
ijtc-38	179	36	an	an	DET
ijtc-38	179	37	effort	effort	NOUN
ijtc-38	179	38	to	to	PART
ijtc-38	179	39	centralize	centralize	VERB
ijtc-38	179	40	the	the	DET
ijtc-38	179	41	existing	exist	VERB
ijtc-38	179	42	system	system	NOUN
ijtc-38	179	43	and	and	CCONJ
ijtc-38	179	44	apply	apply	VERB
ijtc-38	179	45	it	it	PRON
ijtc-38	179	46	to	to	ADP
ijtc-38	179	47	all	all	DET
ijtc-38	179	48	classes	class	NOUN
ijtc-38	179	49	:	:	PUNCT
ijtc-38	179	50	regular	regular	ADJ
ijtc-38	179	51	and	and	CCONJ
ijtc-38	179	52	non	non	ADJ
ijtc-38	179	53	-	-	ADJ
ijtc-38	179	54	regular	regular	ADJ
ijtc-38	179	55	or	or	CCONJ
ijtc-38	179	56	cooperation	cooperation	NOUN
ijtc-38	179	57	classes	class	NOUN
ijtc-38	179	58	.	.	PUNCT
ijtc-38	180	1	based	base	VERB
ijtc-38	180	2	on	on	ADP
ijtc-38	180	3	the	the	DET
ijtc-38	180	4	conclusion	conclusion	NOUN
ijtc-38	180	5	above	above	ADP
ijtc-38	180	6	,	,	PUNCT
ijtc-38	180	7	then	then	ADV
ijtc-38	180	8	the	the	DET
ijtc-38	180	9	suggestions	suggestion	NOUN
ijtc-38	180	10	the	the	DET
ijtc-38	180	11	writer	writer	NOUN
ijtc-38	180	12	can	can	AUX
ijtc-38	180	13	offer	offer	VERB
ijtc-38	180	14	are	be	AUX
ijtc-38	180	15	:	:	PUNCT
ijtc-38	180	16	1	1	X
ijtc-38	180	17	.	.	X
ijtc-38	180	18	internal	internal	ADJ
ijtc-38	180	19	control	control	NOUN
ijtc-38	180	20	system	system	NOUN
ijtc-38	180	21	at	at	ADP
ijtc-38	180	22	stiami	stiami	NOUN
ijtc-38	180	23	.	.	PUNCT
ijtc-38	181	1	in	in	ADP
ijtc-38	181	2	addition	addition	NOUN
ijtc-38	181	3	to	to	ADP
ijtc-38	181	4	being	be	AUX
ijtc-38	181	5	carried	carry	VERB
ijtc-38	181	6	out	out	ADP
ijtc-38	181	7	by	by	ADP
ijtc-38	181	8	the	the	DET
ijtc-38	181	9	internal	internal	ADJ
ijtc-38	181	10	supervisory	supervisory	ADJ
ijtc-38	181	11	unit	unit	NOUN
ijtc-38	181	12	owned	own	VERB
ijtc-38	181	13	by	by	ADP
ijtc-38	181	14	stiami	stiami	NOUN
ijtc-38	181	15	management	management	NOUN
ijtc-38	181	16	,	,	PUNCT
ijtc-38	181	17	the	the	DET
ijtc-38	181	18	monitoring	monitoring	NOUN
ijtc-38	181	19	and	and	CCONJ
ijtc-38	181	20	supervision	supervision	NOUN
ijtc-38	181	21	should	should	AUX
ijtc-38	181	22	be	be	AUX
ijtc-38	181	23	carried	carry	VERB
ijtc-38	181	24	out	out	ADP
ijtc-38	181	25	by	by	ADP
ijtc-38	181	26	the	the	DET
ijtc-38	181	27	external	external	ADJ
ijtc-38	181	28	audit	audit	NOUN
ijtc-38	181	29	as	as	ADV
ijtc-38	181	30	well	well	ADV
ijtc-38	181	31	,	,	PUNCT
ijtc-38	181	32	in	in	ADP
ijtc-38	181	33	order	order	NOUN
ijtc-38	181	34	to	to	PART
ijtc-38	181	35	achieve	achieve	VERB
ijtc-38	181	36	the	the	DET
ijtc-38	181	37	company	company	NOUN
ijtc-38	181	38	's	's	PART
ijtc-38	181	39	internal	internal	ADJ
ijtc-38	181	40	control	control	NOUN
ijtc-38	181	41	objectives	objective	NOUN
ijtc-38	181	42	,	,	PUNCT
ijtc-38	181	43	scilicet	scilicet	NOUN
ijtc-38	181	44	the	the	DET
ijtc-38	181	45	reliability	reliability	NOUN
ijtc-38	181	46	of	of	ADP
ijtc-38	181	47	financial	financial	ADJ
ijtc-38	181	48	statements	statement	NOUN
ijtc-38	181	49	,	,	PUNCT
ijtc-38	181	50	compliance	compliance	NOUN
ijtc-38	181	51	towards	towards	ADP
ijtc-38	181	52	the	the	DET
ijtc-38	181	53	laws	law	NOUN
ijtc-38	181	54	and	and	CCONJ
ijtc-38	181	55	regulations	regulation	NOUN
ijtc-38	181	56	applied	apply	VERB
ijtc-38	181	57	,	,	PUNCT
ijtc-38	181	58	and	and	CCONJ
ijtc-38	181	59	operation	operation	NOUN
ijtc-38	181	60	’s	’s	PART
ijtc-38	181	61	effectiveness	effectiveness	NOUN
ijtc-38	181	62	and	and	CCONJ
ijtc-38	181	63	efficiency	efficiency	NOUN
ijtc-38	181	64	.	.	PUNCT
ijtc-38	182	1	2	2	X
ijtc-38	182	2	.	.	X
ijtc-38	182	3	the	the	DET
ijtc-38	182	4	management	management	NOUN
ijtc-38	182	5	should	should	AUX
ijtc-38	182	6	have	have	AUX
ijtc-38	182	7	enforced	enforce	VERB
ijtc-38	182	8	the	the	DET
ijtc-38	182	9	functions	function	NOUN
ijtc-38	182	10	so	so	SCONJ
ijtc-38	182	11	that	that	SCONJ
ijtc-38	182	12	the	the	DET
ijtc-38	182	13	organization	organization	NOUN
ijtc-38	182	14	can	can	AUX
ijtc-38	182	15	carry	carry	VERB
ijtc-38	182	16	out	out	ADP
ijtc-38	182	17	its	its	PRON
ijtc-38	182	18	activities	activity	NOUN
ijtc-38	182	19	according	accord	VERB
ijtc-38	182	20	to	to	ADP
ijtc-38	182	21	their	their	PRON
ijtc-38	182	22	respective	respective	ADJ
ijtc-38	182	23	functions	function	NOUN
ijtc-38	182	24	in	in	ADP
ijtc-38	182	25	order	order	NOUN
ijtc-38	182	26	the	the	DET
ijtc-38	182	27	operations	operation	NOUN
ijtc-38	182	28	run	run	VERB
ijtc-38	182	29	effectively	effectively	ADV
ijtc-38	182	30	.	.	PUNCT
ijtc-38	183	1	3	3	X
ijtc-38	183	2	.	.	X
ijtc-38	183	3	the	the	DET
ijtc-38	183	4	management	management	NOUN
ijtc-38	183	5	should	should	AUX
ijtc-38	183	6	centralize	centralize	VERB
ijtc-38	183	7	the	the	DET
ijtc-38	183	8	system	system	NOUN
ijtc-38	183	9	online	online	ADV
ijtc-38	183	10	,	,	PUNCT
ijtc-38	183	11	so	so	SCONJ
ijtc-38	183	12	the	the	DET
ijtc-38	183	13	access	access	NOUN
ijtc-38	183	14	to	to	PART
ijtc-38	183	15	get	get	VERB
ijtc-38	183	16	information	information	NOUN
ijtc-38	183	17	,	,	PUNCT
ijtc-38	183	18	either	either	CCONJ
ijtc-38	183	19	finance	finance	NOUN
ijtc-38	183	20	,	,	PUNCT
ijtc-38	183	21	academics	academic	NOUN
ijtc-38	183	22	,	,	PUNCT
ijtc-38	183	23	study	study	NOUN
ijtc-38	183	24	programs	program	NOUN
ijtc-38	183	25	or	or	CCONJ
ijtc-38	183	26	other	other	ADJ
ijtc-38	183	27	information	information	NOUN
ijtc-38	183	28	are	be	AUX
ijtc-38	183	29	easily	easily	ADV
ijtc-38	183	30	obtained	obtain	VERB
ijtc-38	183	31	.	.	PUNCT
ijtc-38	184	1	reference	reference	PROPN
ijtc-38	184	2	beasley	beasley	PROPN
ijtc-38	184	3	,	,	PUNCT
ijtc-38	184	4	m.	m.	PROPN
ijtc-38	184	5	s.	s.	PROPN
ijtc-38	184	6	,	,	PUNCT
ijtc-38	184	7	carcello	carcello	PROPN
ijtc-38	184	8	,	,	PUNCT
ijtc-38	184	9	j.	j.	PROPN
ijtc-38	184	10	v.	v.	PROPN
ijtc-38	184	11	,	,	PUNCT
ijtc-38	184	12	hermanson	hermanson	PROPN
ijtc-38	184	13	,	,	PUNCT
ijtc-38	184	14	d.	d.	PROPN
ijtc-38	184	15	r.	r.	PROPN
ijtc-38	184	16	,	,	PUNCT
ijtc-38	184	17	&	&	CCONJ
ijtc-38	184	18	lapides	lapide	NOUN
ijtc-38	184	19	,	,	PUNCT
ijtc-38	184	20	p.	p.	NOUN
ijtc-38	184	21	d.	d.	PROPN
ijtc-38	184	22	(	(	PUNCT
ijtc-38	184	23	2000	2000	NUM
ijtc-38	184	24	)	)	PUNCT
ijtc-38	184	25	.	.	PUNCT
ijtc-38	185	1	fraudulent	fraudulent	ADJ
ijtc-38	185	2	financial	financial	ADJ
ijtc-38	185	3	reporting	reporting	NOUN
ijtc-38	185	4	:	:	PUNCT
ijtc-38	185	5	consideration	consideration	NOUN
ijtc-38	185	6	of	of	ADP
ijtc-38	185	7	industry	industry	NOUN
ijtc-38	185	8	traits	trait	NOUN
ijtc-38	185	9	and	and	CCONJ
ijtc-38	185	10	corporate	corporate	ADJ
ijtc-38	185	11	governance	governance	NOUN
ijtc-38	185	12	mechanisms	mechanism	NOUN
ijtc-38	185	13	.	.	PUNCT
ijtc-38	186	1	accounting	accounting	NOUN
ijtc-38	186	2	horizons	horizon	NOUN
ijtc-38	186	3	,	,	PUNCT
ijtc-38	186	4	14(4	14(4	NUM
ijtc-38	186	5	)	)	PUNCT
ijtc-38	186	6	,	,	PUNCT
ijtc-38	186	7	13	13	NUM
ijtc-38	186	8	|	|	NOUN
ijtc-38	186	9	ilomata	ilomata	PROPN
ijtc-38	186	10	international	international	ADJ
ijtc-38	186	11	journal	journal	NOUN
ijtc-38	186	12	of	of	ADP
ijtc-38	186	13	tax	tax	PROPN
ijtc-38	186	14	&	&	CCONJ
ijtc-38	186	15	accounting	accounting	PROPN
ijtc-38	186	16	vol	vol	NOUN
ijtc-38	186	17	.	.	PROPN
ijtc-38	187	1	1	1	NUM
ijtc-38	187	2	no	no	NOUN
ijtc-38	187	3	.	.	NOUN
ijtc-38	187	4	1	1	NUM
ijtc-38	187	5	oct	oct	PROPN
ijtc-38	187	6	2019	2019	NUM
ijtc-38	187	7	analysis	analysis	NOUN
ijtc-38	187	8	of	of	ADP
ijtc-38	187	9	the	the	DET
ijtc-38	187	10	accounts	account	NOUN
ijtc-38	187	11	receivable	receivable	ADJ
ijtc-38	187	12	internal	internal	ADJ
ijtc-38	187	13	control	control	NOUN
ijtc-38	187	14	system	system	NOUN
ijtc-38	187	15	at	at	ADP
ijtc-38	187	16	stiami	stiami	PROPN
ijtc-38	187	17	institute	institute	PROPN
ijtc-38	187	18	andrayanti	andrayanti	PROPN
ijtc-38	187	19	441–454	441–454	PROPN
ijtc-38	187	20	.	.	PUNCT
ijtc-38	188	1	https://doi.org/10.2308/acch.2000.14.4.441	https://doi.org/10.2308/acch.2000.14.4.441	PROPN
ijtc-38	188	2	bentley	bentley	PROPN
ijtc-38	188	3	-	-	PUNCT
ijtc-38	188	4	goode	goode	PROPN
ijtc-38	188	5	,	,	PUNCT
ijtc-38	188	6	k.	k.	PROPN
ijtc-38	188	7	a.	a.	PROPN
ijtc-38	188	8	,	,	PUNCT
ijtc-38	188	9	newton	newton	PROPN
ijtc-38	188	10	,	,	PUNCT
ijtc-38	188	11	n.	n.	PROPN
ijtc-38	188	12	j.	j.	PROPN
ijtc-38	188	13	,	,	PUNCT
ijtc-38	188	14	&	&	CCONJ
ijtc-38	188	15	thompson	thompson	PROPN
ijtc-38	188	16	,	,	PUNCT
ijtc-38	188	17	a.	a.	NOUN
ijtc-38	188	18	m.	m.	NOUN
ijtc-38	188	19	(	(	PUNCT
ijtc-38	188	20	2017	2017	NUM
ijtc-38	188	21	)	)	PUNCT
ijtc-38	188	22	.	.	PUNCT
ijtc-38	189	1	business	business	NOUN
ijtc-38	189	2	strategy	strategy	NOUN
ijtc-38	189	3	,	,	PUNCT
ijtc-38	189	4	internal	internal	ADJ
ijtc-38	189	5	control	control	NOUN
ijtc-38	189	6	over	over	ADP
ijtc-38	189	7	financial	financial	ADJ
ijtc-38	189	8	reporting	reporting	NOUN
ijtc-38	189	9	,	,	PUNCT
ijtc-38	189	10	and	and	CCONJ
ijtc-38	189	11	audit	audit	NOUN
ijtc-38	189	12	reporting	report	VERB
ijtc-38	189	13	quality	quality	NOUN
ijtc-38	189	14	.	.	PUNCT
ijtc-38	190	1	auditing	auditing	NOUN
ijtc-38	190	2	:	:	PUNCT
ijtc-38	190	3	a	a	DET
ijtc-38	190	4	journal	journal	NOUN
ijtc-38	190	5	of	of	ADP
ijtc-38	190	6	practice	practice	NOUN
ijtc-38	190	7	&	&	CCONJ
ijtc-38	190	8	theory	theory	NOUN
ijtc-38	190	9	,	,	PUNCT
ijtc-38	190	10	36(4	36(4	NUM
ijtc-38	190	11	)	)	PUNCT
ijtc-38	190	12	,	,	PUNCT
ijtc-38	190	13	49–69	49–69	NUM
ijtc-38	190	14	.	.	PUNCT
ijtc-38	191	1	https://doi.org/10.2308/ajpt-51693	https://doi.org/10.2308/ajpt-51693	PROPN
ijtc-38	191	2	doyle	doyle	NOUN
ijtc-38	191	3	,	,	PUNCT
ijtc-38	191	4	j.	j.	PROPN
ijtc-38	191	5	t.	t.	PROPN
ijtc-38	191	6	,	,	PUNCT
ijtc-38	191	7	ge	ge	PROPN
ijtc-38	191	8	,	,	PUNCT
ijtc-38	191	9	w.	w.	PROPN
ijtc-38	191	10	,	,	PUNCT
ijtc-38	191	11	&	&	CCONJ
ijtc-38	191	12	mcvay	mcvay	PROPN
ijtc-38	191	13	,	,	PUNCT
ijtc-38	191	14	s.	s.	PROPN
ijtc-38	191	15	(	(	PUNCT
ijtc-38	191	16	2007	2007	NUM
ijtc-38	191	17	)	)	PUNCT
ijtc-38	191	18	.	.	PUNCT
ijtc-38	192	1	accruals	accrual	NOUN
ijtc-38	192	2	quality	quality	NOUN
ijtc-38	192	3	and	and	CCONJ
ijtc-38	192	4	internal	internal	ADJ
ijtc-38	192	5	control	control	NOUN
ijtc-38	192	6	over	over	ADP
ijtc-38	192	7	financial	financial	ADJ
ijtc-38	192	8	reporting	reporting	NOUN
ijtc-38	192	9	.	.	PUNCT
ijtc-38	193	1	the	the	DET
ijtc-38	193	2	accounting	accounting	NOUN
ijtc-38	193	3	review	review	NOUN
ijtc-38	193	4	,	,	PUNCT
ijtc-38	193	5	82(5	82(5	NUM
ijtc-38	193	6	)	)	PUNCT
ijtc-38	193	7	,	,	PUNCT
ijtc-38	193	8	1141–1170	1141–1170	NUM
ijtc-38	193	9	.	.	PUNCT
ijtc-38	194	1	https://doi.org/10.2308/accr.2007.82.5.1141	https://doi.org/10.2308/accr.2007.82.5.1141	NUM
ijtc-38	194	2	fathoni	fathoni	NOUN
ijtc-38	194	3	,	,	PUNCT
ijtc-38	194	4	a.	a.	NOUN
ijtc-38	194	5	(	(	PUNCT
ijtc-38	194	6	2018	2018	NUM
ijtc-38	194	7	)	)	PUNCT
ijtc-38	194	8	.	.	PUNCT
ijtc-38	195	1	sistem	sistem	PROPN
ijtc-38	195	2	akuntansi	akuntansi	PROPN
ijtc-38	195	3	penerimaan	penerimaan	PROPN
ijtc-38	195	4	kas	kas	PROPN
ijtc-38	195	5	pada	pada	PROPN
ijtc-38	195	6	kjks	kjks	PROPN
ijtc-38	195	7	bmt	bmt	VERB
ijtc-38	195	8	mandiri	mandiri	NOUN
ijtc-38	195	9	sejahtera	sejahtera	NOUN
ijtc-38	195	10	karangcangkring	karangcangkring	NOUN
ijtc-38	195	11	gresik	gresik	NOUN
ijtc-38	195	12	jawa	jawa	PROPN
ijtc-38	195	13	timur	timur	PROPN
ijtc-38	195	14	.	.	PUNCT
ijtc-38	196	1	al	al	PROPN
ijtc-38	196	2	-	-	PUNCT
ijtc-38	196	3	idarah	idarah	PROPN
ijtc-38	196	4	:	:	PUNCT
ijtc-38	196	5	jurnal	jurnal	ADJ
ijtc-38	196	6	manajemen	manajeman	NOUN
ijtc-38	196	7	dan	dan	PROPN
ijtc-38	196	8	administrasi	administrasi	PROPN
ijtc-38	196	9	islam	islam	PROPN
ijtc-38	196	10	,	,	PUNCT
ijtc-38	196	11	2(1	2(1	NUM
ijtc-38	196	12	)	)	PUNCT
ijtc-38	196	13	,	,	PUNCT
ijtc-38	196	14	137	137	NUM
ijtc-38	196	15	.	.	PUNCT
ijtc-38	197	1	https://doi.org/10.22373/al-idarah.v2i1.3154	https://doi.org/10.22373/al-idarah.v2i1.3154	PROPN
ijtc-38	197	2	firma	firma	PROPN
ijtc-38	197	3	yandi	yandi	PROPN
ijtc-38	197	4	,	,	PUNCT
ijtc-38	197	5	s.	s.	PROPN
ijtc-38	197	6	(	(	PUNCT
ijtc-38	197	7	2014	2014	NUM
ijtc-38	197	8	)	)	PUNCT
ijtc-38	197	9	.	.	PUNCT
ijtc-38	198	1	analisis	analisis	PROPN
ijtc-38	198	2	penerapan	penerapan	PROPN
ijtc-38	198	3	sistem	sistem	PROPN
ijtc-38	198	4	pengendalian	pengendalian	PROPN
ijtc-38	198	5	intern	intern	PROPN
ijtc-38	198	6	terhadap	terhadap	PROPN
ijtc-38	198	7	pengeluaran	pengeluaran	VERB
ijtc-38	198	8	kas	kas	PROPN
ijtc-38	198	9	pada	pada	PROPN
ijtc-38	198	10	pt	pt	PROPN
ijtc-38	198	11	.	.	PROPN
ijtc-38	198	12	lestari	lestari	PROPN
ijtc-38	198	13	berkat	berkat	PROPN
ijtc-38	198	14	sejahtera	sejahtera	PROPN
ijtc-38	198	15	di	di	PROPN
ijtc-38	198	16	samarinda	samarinda	PROPN
ijtc-38	198	17	.	.	PUNCT
ijtc-38	199	1	ejournal	ejournal	PROPN
ijtc-38	199	2	ilmu	ilmu	PROPN
ijtc-38	199	3	administrasi	administrasi	PROPN
ijtc-38	199	4	bisnis	bisnis	PROPN
ijtc-38	199	5	,	,	PUNCT
ijtc-38	199	6	2(3	2(3	NUM
ijtc-38	199	7	)	)	PUNCT
ijtc-38	199	8	.	.	PUNCT
ijtc-38	200	1	retrieved	retrieve	VERB
ijtc-38	200	2	from	from	ADP
ijtc-38	200	3	https://ejournal.adbisnis.fisip-unmul.ac.id/site/?p=776	https://ejournal.adbisnis.fisip-unmul.ac.id/site/?p=776	PROPN
ijtc-38	200	4	ge	ge	PROPN
ijtc-38	200	5	,	,	PUNCT
ijtc-38	200	6	w.	w.	PROPN
ijtc-38	200	7	,	,	PUNCT
ijtc-38	200	8	&	&	CCONJ
ijtc-38	200	9	mcvay	mcvay	PROPN
ijtc-38	200	10	,	,	PUNCT
ijtc-38	200	11	s.	s.	PROPN
ijtc-38	200	12	(	(	PUNCT
ijtc-38	200	13	2005	2005	NUM
ijtc-38	200	14	)	)	PUNCT
ijtc-38	200	15	.	.	PUNCT
ijtc-38	201	1	the	the	DET
ijtc-38	201	2	disclosure	disclosure	NOUN
ijtc-38	201	3	of	of	ADP
ijtc-38	201	4	material	material	NOUN
ijtc-38	201	5	weaknesses	weakness	NOUN
ijtc-38	201	6	in	in	ADP
ijtc-38	201	7	internal	internal	ADJ
ijtc-38	201	8	control	control	NOUN
ijtc-38	201	9	after	after	ADP
ijtc-38	201	10	the	the	DET
ijtc-38	201	11	sarbanes‐oxley	sarbanes‐oxley	ADJ
ijtc-38	201	12	act	act	NOUN
ijtc-38	201	13	.	.	PUNCT
ijtc-38	202	1	accounting	accounting	NOUN
ijtc-38	202	2	horizons	horizon	NOUN
ijtc-38	202	3	,	,	PUNCT
ijtc-38	202	4	19(3	19(3	NUM
ijtc-38	202	5	)	)	PUNCT
ijtc-38	202	6	,	,	PUNCT
ijtc-38	202	7	137–158	137–158	NUM
ijtc-38	202	8	.	.	PUNCT
ijtc-38	203	1	https://doi.org/10.2308/acch.2005.19.3.137	https://doi.org/10.2308/acch.2005.19.3.137	PROPN
ijtc-38	203	2	hoitash	hoitash	PROPN
ijtc-38	203	3	,	,	PUNCT
ijtc-38	203	4	u.	u.	PROPN
ijtc-38	203	5	,	,	PUNCT
ijtc-38	203	6	hoitash	hoitash	PROPN
ijtc-38	203	7	,	,	PUNCT
ijtc-38	203	8	r.	r.	PROPN
ijtc-38	203	9	,	,	PUNCT
ijtc-38	203	10	&	&	CCONJ
ijtc-38	203	11	bedard	bedard	PROPN
ijtc-38	203	12	,	,	PUNCT
ijtc-38	203	13	j.	j.	PROPN
ijtc-38	203	14	c.	c.	PROPN
ijtc-38	203	15	(	(	PUNCT
ijtc-38	203	16	2009	2009	NUM
ijtc-38	203	17	)	)	PUNCT
ijtc-38	203	18	.	.	PUNCT
ijtc-38	204	1	corporate	corporate	ADJ
ijtc-38	204	2	governance	governance	NOUN
ijtc-38	204	3	and	and	CCONJ
ijtc-38	204	4	internal	internal	ADJ
ijtc-38	204	5	control	control	NOUN
ijtc-38	204	6	over	over	ADP
ijtc-38	204	7	financial	financial	ADJ
ijtc-38	204	8	reporting	reporting	NOUN
ijtc-38	204	9	:	:	PUNCT
ijtc-38	204	10	a	a	DET
ijtc-38	204	11	comparison	comparison	NOUN
ijtc-38	204	12	of	of	ADP
ijtc-38	204	13	regulatory	regulatory	ADJ
ijtc-38	204	14	regimes	regime	NOUN
ijtc-38	204	15	.	.	PUNCT
ijtc-38	205	1	the	the	DET
ijtc-38	205	2	accounting	accounting	NOUN
ijtc-38	205	3	review	review	PROPN
ijtc-38	205	4	,	,	PUNCT
ijtc-38	205	5	84(3	84(3	NUM
ijtc-38	205	6	)	)	PUNCT
ijtc-38	205	7	,	,	PUNCT
ijtc-38	205	8	839–867	839–867	NUM
ijtc-38	205	9	.	.	PUNCT
ijtc-38	206	1	https://	https://	PROPN
ijtc-38	206	2	doi.org/10.2308/accr.2009.84.3.839	doi.org/10.2308/accr.2009.84.3.839	PROPN
ijtc-38	206	3	mascha	mascha	PROPN
ijtc-38	206	4	,	,	PUNCT
ijtc-38	206	5	m.	m.	PROPN
ijtc-38	206	6	f.	f.	PROPN
ijtc-38	206	7	,	,	PUNCT
ijtc-38	206	8	lamboy	lamboy	NOUN
ijtc-38	206	9	-	-	PUNCT
ijtc-38	206	10	ruiz	ruiz	NOUN
ijtc-38	206	11	,	,	PUNCT
ijtc-38	206	12	m.	m.	NOUN
ijtc-38	206	13	a.	a.	PROPN
ijtc-38	206	14	,	,	PUNCT
ijtc-38	206	15	&	&	CCONJ
ijtc-38	206	16	janvrin	janvrin	PROPN
ijtc-38	206	17	,	,	PUNCT
ijtc-38	206	18	d.	d.	PROPN
ijtc-38	206	19	j.	j.	PROPN
ijtc-38	206	20	(	(	PUNCT
ijtc-38	206	21	2018	2018	NUM
ijtc-38	206	22	)	)	PUNCT
ijtc-38	206	23	.	.	PUNCT
ijtc-38	207	1	pcaob	pcaob	NOUN
ijtc-38	207	2	inspections	inspection	NOUN
ijtc-38	207	3	:	:	PUNCT
ijtc-38	207	4	an	an	DET
ijtc-38	207	5	analysis	analysis	NOUN
ijtc-38	207	6	of	of	ADP
ijtc-38	207	7	entity	entity	NOUN
ijtc-38	207	8	-	-	PUNCT
ijtc-38	207	9	level	level	NOUN
ijtc-38	207	10	and	and	CCONJ
ijtc-38	207	11	application	application	NOUN
ijtc-38	207	12	-	-	PUNCT
ijtc-38	207	13	level	level	NOUN
ijtc-38	207	14	control	control	NOUN
ijtc-38	207	15	audit	audit	NOUN
ijtc-38	207	16	deficiencies	deficiency	NOUN
ijtc-38	207	17	.	.	PUNCT
ijtc-38	208	1	international	international	ADJ
ijtc-38	208	2	journal	journal	PROPN
ijtc-38	208	3	of	of	ADP
ijtc-38	208	4	accounting	accounting	NOUN
ijtc-38	208	5	information	information	NOUN
ijtc-38	208	6	systems	system	NOUN
ijtc-38	208	7	,	,	PUNCT
ijtc-38	208	8	30	30	NUM
ijtc-38	208	9	,	,	PUNCT
ijtc-38	208	10	19–39	19–39	NUM
ijtc-38	208	11	.	.	PUNCT
ijtc-38	209	1	https://doi.org/10.1016/j.accinf.2018.06.002	https://doi.org/10.1016/j.accinf.2018.06.002	NOUN
ijtc-38	209	2	sofyan	sofyan	NOUN
ijtc-38	209	3	,	,	PUNCT
ijtc-38	209	4	m.	m.	NOUN
ijtc-38	209	5	(	(	PUNCT
ijtc-38	209	6	2016	2016	NUM
ijtc-38	209	7	)	)	PUNCT
ijtc-38	209	8	.	.	PUNCT
ijtc-38	210	1	sistem	sistem	PROPN
ijtc-38	210	2	pengendalian	pengendalian	PROPN
ijtc-38	210	3	intern	intern	PROPN
ijtc-38	210	4	pengelolaan	pengelolaan	PROPN
ijtc-38	210	5	pajak	pajak	PROPN
ijtc-38	210	6	restoran	restoran	PROPN
ijtc-38	210	7	dalam	dalam	PROPN
ijtc-38	210	8	meningkatkan	meningkatkan	PROPN
ijtc-38	210	9	pendapatan	pendapatan	PROPN
ijtc-38	210	10	asli	asli	PROPN
ijtc-38	210	11	daerah	daerah	PROPN
ijtc-38	210	12	(	(	PUNCT
ijtc-38	210	13	pad	pad	NOUN
ijtc-38	210	14	)	)	PUNCT
ijtc-38	210	15	kota	kota	PROPN
ijtc-38	210	16	bogor	bogor	PROPN
ijtc-38	210	17	.	.	PUNCT
ijtc-38	211	1	jurnal	jurnal	PROPN
ijtc-38	211	2	eksekutif	eksekutif	PROPN
ijtc-38	211	3	,	,	PUNCT
ijtc-38	211	4	13(1	13(1	NUM
ijtc-38	211	5	)	)	PUNCT
ijtc-38	211	6	,	,	PUNCT
ijtc-38	211	7	59–77	59–77	NUM
ijtc-38	211	8	.	.	PUNCT
ijtc-38	211	9	retrieved	retrieve	VERB
ijtc-38	211	10	from	from	ADP
ijtc-38	211	11	http://jurnal.ibmt.ac.id/index.php/jeksekutif/article/view/107	http://jurnal.ibmt.ac.id/index.php/jeksekutif/article/view/107	PROPN
ijtc-38	211	12	tehupuring	tehupuring	PROPN
ijtc-38	211	13	,	,	PUNCT
ijtc-38	211	14	r.	r.	PROPN
ijtc-38	211	15	,	,	PUNCT
ijtc-38	211	16	&	&	CCONJ
ijtc-38	211	17	lingga	lingga	PROPN
ijtc-38	211	18	,	,	PUNCT
ijtc-38	211	19	r.	r.	PROPN
ijtc-38	211	20	a.	a.	PROPN
ijtc-38	211	21	(	(	PUNCT
ijtc-38	211	22	2017	2017	NUM
ijtc-38	211	23	)	)	PUNCT
ijtc-38	211	24	.	.	PUNCT
ijtc-38	212	1	sistem	sistem	PROPN
ijtc-38	212	2	pengendalian	pengendalian	PROPN
ijtc-38	212	3	intern	intern	PROPN
ijtc-38	212	4	sebagai	sebagai	PROPN
ijtc-38	212	5	prediktor	prediktor	NOUN
ijtc-38	212	6	kecurangan	kecurangan	PROPN
ijtc-38	212	7	akuntansi	akuntansi	PROPN
ijtc-38	212	8	pada	pada	PROPN
ijtc-38	212	9	pemerintah	pemerintah	PROPN
ijtc-38	212	10	daerah	daerah	PROPN
ijtc-38	212	11	.	.	PUNCT
ijtc-38	213	1	dapatkah	dapatkah	PROPN
ijtc-38	213	2	loyalitas	loyalita	NOUN
ijtc-38	213	3	individu	individu	ADV
ijtc-38	213	4	memitigasinya	memitigasinya	PROPN
ijtc-38	213	5	?	?	PUNCT
ijtc-38	214	1	jurnal	jurnal	PROPN
ijtc-38	214	2	tata	tata	PROPN
ijtc-38	214	3	kelola	kelola	PROPN
ijtc-38	214	4	&	&	CCONJ
ijtc-38	214	5	akuntabilitas	akuntabilita	NOUN
ijtc-38	214	6	keuangan	keuangan	VERB
ijtc-38	214	7	negara	negara	PROPN
ijtc-38	214	8	,	,	PUNCT
ijtc-38	214	9	3(2	3(2	NUM
ijtc-38	214	10	)	)	PUNCT
ijtc-38	214	11	,	,	PUNCT
ijtc-38	214	12	113	113	NUM
ijtc-38	214	13	.	.	PUNCT
ijtc-38	215	1	https://doi.org/10.28986/jtaken.v3i2.111	https://doi.org/10.28986/jtaken.v3i2.111	PROPN
ijtc-38	215	2	14	14	NUM
ijtc-38	215	3	|	|	NOUN
ijtc-38	215	4	ilomata	ilomata	PROPN
ijtc-38	215	5	international	international	ADJ
ijtc-38	215	6	journal	journal	NOUN
ijtc-38	215	7	of	of	ADP
ijtc-38	215	8	tax	tax	PROPN
ijtc-38	215	9	&	&	CCONJ
ijtc-38	215	10	accounting	accounting	PROPN
ijtc-38	215	11	vol	vol	NOUN
ijtc-38	215	12	.	.	PROPN
ijtc-38	215	13	1	1	NUM
ijtc-38	215	14	no	no	NOUN
ijtc-38	215	15	.	.	NOUN
ijtc-38	215	16	1	1	NUM
ijtc-38	215	17	oct	oct	PROPN
ijtc-38	215	18	2019	2019	NUM
ijtc-38	215	19	abstract	abstract	ADJ
ijtc-38	215	20	introduction	introduction	NOUN
ijtc-38	215	21	method	method	NOUN
ijtc-38	215	22	result	result	NOUN
ijtc-38	215	23	and	and	CCONJ
ijtc-38	215	24	discussion	discussion	NOUN
ijtc-38	215	25	conclusion	conclusion	NOUN
ijtc-38	215	26	reference	reference	NOUN