id	sid	tid	token	lemma	pos
ijtc-494	1	1	the	the	DET
ijtc-494	1	2	illomata	illomata	PROPN
ijtc-494	1	3	international	international	PROPN
ijtc-494	1	4	journal	journal	PROPN
ijtc-494	1	5	of	of	ADP
ijtc-494	1	6	management	management	NOUN
ijtc-494	1	7	ilomata	ilomata	PROPN
ijtc-494	1	8	international	international	ADJ
ijtc-494	1	9	journal	journal	NOUN
ijtc-494	1	10	of	of	ADP
ijtc-494	1	11	tax	tax	PROPN
ijtc-494	1	12	&	&	CCONJ
ijtc-494	1	13	accounting	account	VERB
ijtc-494	1	14	p	p	PROPN
ijtc-494	1	15	-	-	PUNCT
ijtc-494	1	16	issn	issn	NOUN
ijtc-494	1	17	:	:	PUNCT
ijtc-494	1	18	2714	2714	NUM
ijtc-494	1	19	-	-	SYM
ijtc-494	1	20	9838	9838	NUM
ijtc-494	1	21	;	;	PUNCT
ijtc-494	1	22	e	e	X
ijtc-494	1	23	-	-	PUNCT
ijtc-494	1	24	issn	issn	NOUN
ijtc-494	1	25	:	:	PUNCT
ijtc-494	1	26	2714	2714	NUM
ijtc-494	1	27	-	-	SYM
ijtc-494	1	28	9846	9846	NUM
ijtc-494	1	29	volume	volume	NOUN
ijtc-494	1	30	3	3	NUM
ijtc-494	1	31	,	,	PUNCT
ijtc-494	1	32	issue	issue	NOUN
ijtc-494	1	33	3	3	NUM
ijtc-494	1	34	july	july	PROPN
ijtc-494	1	35	2022	2022	NUM
ijtc-494	1	36	page	page	NOUN
ijtc-494	1	37	no	no	NOUN
ijtc-494	1	38	.	.	NOUN
ijtc-494	2	1	236	236	NUM
ijtc-494	2	2	-	-	SYM
ijtc-494	2	3	249	249	NUM
ijtc-494	2	4	236|	236|	NUM
ijtc-494	2	5	ilomata	ilomata	NOUN
ijtc-494	2	6	international	international	ADJ
ijtc-494	2	7	journal	journal	NOUN
ijtc-494	2	8	of	of	ADP
ijtc-494	2	9	tax	tax	PROPN
ijtc-494	2	10	&	&	CCONJ
ijtc-494	2	11	accounting	account	VERB
ijtc-494	2	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-494	2	13	covid-19	covid-19	PROPN
ijtc-494	2	14	budget	budget	NOUN
ijtc-494	2	15	refocusing	refocusing	NOUN
ijtc-494	2	16	:	:	PUNCT
ijtc-494	2	17	evidence	evidence	NOUN
ijtc-494	2	18	from	from	ADP
ijtc-494	2	19	indonesia	indonesia	PROPN
ijtc-494	2	20	wulan	wulan	VERB
ijtc-494	2	21	suci	suci	ADJ
ijtc-494	2	22	rachmadani1	rachmadani1	PROPN
ijtc-494	2	23	,	,	PUNCT
ijtc-494	2	24	djoko	djoko	PROPN
ijtc-494	2	25	suhardjanto2	suhardjanto2	PROPN
ijtc-494	2	26	,	,	PUNCT
ijtc-494	2	27	doddy	doddy	ADJ
ijtc-494	2	28	setiawan3	setiawan3	NOUN
ijtc-494	2	29	,	,	PUNCT
ijtc-494	2	30	samsul	samsul	ADJ
ijtc-494	2	31	rosadi4	rosadi4	PROPN
ijtc-494	2	32	universitas	universitas	PROPN
ijtc-494	2	33	negeri	negeri	PROPN
ijtc-494	2	34	semarang	semarang	PROPN
ijtc-494	2	35	,	,	PUNCT
ijtc-494	2	36	indonesia1	indonesia1	NOUN
ijtc-494	2	37	universitas	universita	NOUN
ijtc-494	2	38	sebelas	sebelas	PROPN
ijtc-494	2	39	maret	maret	PROPN
ijtc-494	2	40	,	,	PUNCT
ijtc-494	2	41	indonesia2,3	indonesia2,3	PROPN
ijtc-494	2	42	uin	uin	PROPN
ijtc-494	2	43	raden	raden	PROPN
ijtc-494	2	44	mas	mas	PROPN
ijtc-494	2	45	said	say	VERB
ijtc-494	2	46	surakarta	surakarta	NOUN
ijtc-494	2	47	,	,	PUNCT
ijtc-494	2	48	indonesia4	indonesia4	PROPN
ijtc-494	2	49	correspondent	correspondent	NOUN
ijtc-494	2	50	:	:	PUNCT
ijtc-494	2	51	wulansuci1986@mail.unnes.ac.id1	wulansuci1986@mail.unnes.ac.id1	ADV
ijtc-494	2	52	,	,	PUNCT
ijtc-494	2	53	suhardjanto04@yahoo.com2	suhardjanto04@yahoo.com2	PROPN
ijtc-494	2	54	doddy.setiawan@gmail.com3	doddy.setiawan@gmail.com3	PROPN
ijtc-494	2	55	,	,	PUNCT
ijtc-494	2	56	samsul.rosadi@gmail.com4	samsul.rosadi@gmail.com4	NUM
ijtc-494	2	57	received	receive	VERB
ijtc-494	2	58	:	:	PUNCT
ijtc-494	2	59	june	june	PROPN
ijtc-494	2	60	1	1	NUM
ijtc-494	2	61	,	,	PUNCT
ijtc-494	2	62	2022	2022	NUM
ijtc-494	2	63	accepted	accept	VERB
ijtc-494	2	64	:	:	PUNCT
ijtc-494	2	65	july	july	PROPN
ijtc-494	2	66	10	10	NUM
ijtc-494	2	67	,	,	PUNCT
ijtc-494	2	68	2022	2022	NUM
ijtc-494	2	69	published	publish	VERB
ijtc-494	2	70	:	:	PUNCT
ijtc-494	2	71	july	july	PROPN
ijtc-494	2	72	31	31	NUM
ijtc-494	2	73	,	,	PUNCT
ijtc-494	2	74	2022	2022	NUM
ijtc-494	2	75	citation	citation	NOUN
ijtc-494	2	76	:	:	PUNCT
ijtc-494	2	77	rachmadani	rachmadani	PROPN
ijtc-494	2	78	,	,	PUNCT
ijtc-494	2	79	w.	w.	PROPN
ijtc-494	2	80	s.	s.	PROPN
ijtc-494	2	81	,	,	PUNCT
ijtc-494	2	82	suhardjanto	suhardjanto	PROPN
ijtc-494	2	83	,	,	PUNCT
ijtc-494	2	84	d.	d.	PROPN
ijtc-494	2	85	,	,	PUNCT
ijtc-494	2	86	setiawan	setiawan	PROPN
ijtc-494	2	87	,	,	PUNCT
ijtc-494	2	88	d.	d.	PROPN
ijtc-494	2	89	,	,	PUNCT
ijtc-494	2	90	rosadi	rosadi	NOUN
ijtc-494	2	91	,	,	PUNCT
ijtc-494	2	92	s.	s.	PROPN
ijtc-494	2	93	(	(	PUNCT
ijtc-494	2	94	2022	2022	NUM
ijtc-494	2	95	)	)	PUNCT
ijtc-494	2	96	.	.	PUNCT
ijtc-494	3	1	covid-19	covid-19	PROPN
ijtc-494	3	2	budget	budget	NOUN
ijtc-494	3	3	refocusing	refocusing	NOUN
ijtc-494	3	4	:	:	PUNCT
ijtc-494	3	5	evidence	evidence	NOUN
ijtc-494	3	6	from	from	ADP
ijtc-494	3	7	indonesia	indonesia	PROPN
ijtc-494	3	8	.	.	PUNCT
ijtc-494	4	1	ilomata	ilomata	PROPN
ijtc-494	4	2	international	international	ADJ
ijtc-494	4	3	journal	journal	NOUN
ijtc-494	4	4	of	of	ADP
ijtc-494	4	5	tax	tax	NOUN
ijtc-494	4	6	and	and	CCONJ
ijtc-494	4	7	accounting	accounting	NOUN
ijtc-494	4	8	,	,	PUNCT
ijtc-494	4	9	3(3	3(3	NUM
ijtc-494	4	10	)	)	PUNCT
ijtc-494	4	11	,	,	PUNCT
ijtc-494	4	12	236	236	NUM
ijtc-494	4	13	-	-	SYM
ijtc-494	4	14	249	249	NUM
ijtc-494	4	15	https://doi.org/10.52728/ijtc.v4i1.434	https://doi.org/10.52728/ijtc.v4i1.434	NOUN
ijtc-494	4	16	abstract	abstract	NOUN
ijtc-494	4	17	:	:	PUNCT
ijtc-494	4	18	this	this	DET
ijtc-494	4	19	study	study	NOUN
ijtc-494	4	20	aims	aim	VERB
ijtc-494	4	21	to	to	PART
ijtc-494	4	22	know	know	VERB
ijtc-494	4	23	the	the	DET
ijtc-494	4	24	factors	factor	NOUN
ijtc-494	4	25	that	that	PRON
ijtc-494	4	26	influence	influence	VERB
ijtc-494	4	27	regional	regional	ADJ
ijtc-494	4	28	government	government	NOUN
ijtc-494	4	29	budget	budget	NOUN
ijtc-494	4	30	re	re	VERB
ijtc-494	4	31	-	-	VERB
ijtc-494	4	32	focusing	focus	VERB
ijtc-494	4	33	in	in	ADP
ijtc-494	4	34	indonesia	indonesia	PROPN
ijtc-494	4	35	because	because	SCONJ
ijtc-494	4	36	of	of	ADP
ijtc-494	4	37	covid-19	covid-19	PROPN
ijtc-494	4	38	.	.	PUNCT
ijtc-494	5	1	this	this	DET
ijtc-494	5	2	study	study	NOUN
ijtc-494	5	3	uses	use	VERB
ijtc-494	5	4	regression	regression	VERB
ijtc-494	5	5	analysis	analysis	NOUN
ijtc-494	5	6	with	with	ADP
ijtc-494	5	7	the	the	DET
ijtc-494	5	8	samples	sample	NOUN
ijtc-494	5	9	of	of	ADP
ijtc-494	5	10	119	119	NUM
ijtc-494	5	11	regional	regional	ADJ
ijtc-494	5	12	governments	government	NOUN
ijtc-494	5	13	in	in	ADP
ijtc-494	5	14	java	java	PROPN
ijtc-494	5	15	.	.	PUNCT
ijtc-494	6	1	java	java	PROPN
ijtc-494	6	2	is	be	AUX
ijtc-494	6	3	one	one	NUM
ijtc-494	6	4	of	of	ADP
ijtc-494	6	5	the	the	DET
ijtc-494	6	6	islands	island	NOUN
ijtc-494	6	7	in	in	ADP
ijtc-494	6	8	indonesia	indonesia	PROPN
ijtc-494	6	9	with	with	ADP
ijtc-494	6	10	the	the	DET
ijtc-494	6	11	most	most	ADV
ijtc-494	6	12	significant	significant	ADJ
ijtc-494	6	13	population	population	NOUN
ijtc-494	6	14	.	.	PUNCT
ijtc-494	7	1	it	it	PRON
ijtc-494	7	2	shows	show	VERB
ijtc-494	7	3	that	that	SCONJ
ijtc-494	7	4	the	the	DET
ijtc-494	7	5	rate	rate	NOUN
ijtc-494	7	6	of	of	ADP
ijtc-494	7	7	patient	patient	ADJ
ijtc-494	7	8	recovery	recovery	NOUN
ijtc-494	7	9	and	and	CCONJ
ijtc-494	7	10	economic	economic	ADJ
ijtc-494	7	11	impact	impact	NOUN
ijtc-494	7	12	influence	influence	NOUN
ijtc-494	7	13	the	the	DET
ijtc-494	7	14	re	re	VERB
ijtc-494	7	15	-	-	ADJ
ijtc-494	7	16	focusing	focus	VERB
ijtc-494	7	17	regional	regional	ADJ
ijtc-494	7	18	government	government	NOUN
ijtc-494	7	19	in	in	ADP
ijtc-494	7	20	indonesia	indonesia	PROPN
ijtc-494	7	21	.	.	PUNCT
ijtc-494	8	1	the	the	DET
ijtc-494	8	2	implications	implication	NOUN
ijtc-494	8	3	of	of	ADP
ijtc-494	8	4	covid-19	covid-19	PROPN
ijtc-494	8	5	push	push	VERB
ijtc-494	8	6	the	the	DET
ijtc-494	8	7	indonesia	indonesia	PROPN
ijtc-494	8	8	government	government	NOUN
ijtc-494	8	9	to	to	PART
ijtc-494	8	10	re	re	VERB
ijtc-494	8	11	-	-	VERB
ijtc-494	8	12	focus	focus	ADJ
ijtc-494	8	13	rebudgeting	rebudgeting	NOUN
ijtc-494	8	14	.	.	PUNCT
ijtc-494	9	1	this	this	DET
ijtc-494	9	2	study	study	NOUN
ijtc-494	9	3	contributes	contribute	VERB
ijtc-494	9	4	to	to	PART
ijtc-494	9	5	re	re	VERB
ijtc-494	9	6	-	-	ADJ
ijtc-494	9	7	budgeting	budgeting	ADJ
ijtc-494	9	8	literature	literature	NOUN
ijtc-494	9	9	or	or	CCONJ
ijtc-494	9	10	regional	regional	ADJ
ijtc-494	9	11	government	government	NOUN
ijtc-494	9	12	re	re	VERB
ijtc-494	9	13	-	-	VERB
ijtc-494	9	14	focusing	focus	VERB
ijtc-494	9	15	in	in	ADP
ijtc-494	9	16	handling	handle	VERB
ijtc-494	9	17	the	the	DET
ijtc-494	9	18	covid-19	covid-19	PROPN
ijtc-494	9	19	impact	impact	NOUN
ijtc-494	9	20	in	in	ADP
ijtc-494	9	21	indonesia	indonesia	PROPN
ijtc-494	9	22	.	.	PUNCT
ijtc-494	10	1	keywords	keyword	NOUN
ijtc-494	10	2	:	:	PUNCT
ijtc-494	10	3	treatment	treatment	NOUN
ijtc-494	10	4	rate	rate	NOUN
ijtc-494	10	5	,	,	PUNCT
ijtc-494	10	6	recovery	recovery	NOUN
ijtc-494	10	7	rate	rate	NOUN
ijtc-494	10	8	,	,	PUNCT
ijtc-494	10	9	death	death	NOUN
ijtc-494	10	10	rate	rate	NOUN
ijtc-494	10	11	,	,	PUNCT
ijtc-494	10	12	health	health	NOUN
ijtc-494	10	13	expenditure	expenditure	NOUN
ijtc-494	10	14	,	,	PUNCT
ijtc-494	10	15	social	social	ADJ
ijtc-494	10	16	expenditure	expenditure	NOUN
ijtc-494	10	17	,	,	PUNCT
ijtc-494	10	18	economic	economic	ADJ
ijtc-494	10	19	impact	impact	NOUN
ijtc-494	10	20	,	,	PUNCT
ijtc-494	10	21	refocusing	refocusing	NOUN
ijtc-494	10	22	,	,	PUNCT
ijtc-494	10	23	regional	regional	ADJ
ijtc-494	10	24	government	government	NOUN
ijtc-494	10	25	.	.	PUNCT
ijtc-494	11	1	this	this	PRON
ijtc-494	11	2	is	be	AUX
ijtc-494	11	3	an	an	DET
ijtc-494	11	4	open	open	ADJ
ijtc-494	11	5	access	access	NOUN
ijtc-494	11	6	article	article	NOUN
ijtc-494	11	7	under	under	ADP
ijtc-494	11	8	the	the	DET
ijtc-494	11	9	cc	cc	NOUN
ijtc-494	11	10	-	-	PUNCT
ijtc-494	11	11	by	by	ADP
ijtc-494	11	12	4.0	4.0	NUM
ijtc-494	11	13	license	license	NOUN
ijtc-494	11	14	.	.	PUNCT
ijtc-494	12	1	introduction	introduction	NOUN
ijtc-494	12	2	a	a	DET
ijtc-494	12	3	budget	budget	NOUN
ijtc-494	12	4	is	be	AUX
ijtc-494	12	5	a	a	DET
ijtc-494	12	6	statement	statement	NOUN
ijtc-494	12	7	of	of	ADP
ijtc-494	12	8	work	work	NOUN
ijtc-494	12	9	estimation	estimation	NOUN
ijtc-494	12	10	that	that	PRON
ijtc-494	12	11	will	will	AUX
ijtc-494	12	12	be	be	AUX
ijtc-494	12	13	achieved	achieve	VERB
ijtc-494	12	14	in	in	ADP
ijtc-494	12	15	a	a	DET
ijtc-494	12	16	certain	certain	ADJ
ijtc-494	12	17	period	period	NOUN
ijtc-494	12	18	,	,	PUNCT
ijtc-494	12	19	and	and	CCONJ
ijtc-494	12	20	it	it	PRON
ijtc-494	12	21	is	be	AUX
ijtc-494	12	22	stated	state	VERB
ijtc-494	12	23	in	in	ADP
ijtc-494	12	24	financial	financial	ADJ
ijtc-494	12	25	measurement	measurement	NOUN
ijtc-494	12	26	(	(	PUNCT
ijtc-494	12	27	mardiasmo	mardiasmo	NOUN
ijtc-494	12	28	,	,	PUNCT
ijtc-494	12	29	2018	2018	NUM
ijtc-494	12	30	)	)	PUNCT
ijtc-494	12	31	.	.	PUNCT
ijtc-494	13	1	the	the	DET
ijtc-494	13	2	budget	budget	NOUN
ijtc-494	13	3	has	have	VERB
ijtc-494	13	4	a	a	DET
ijtc-494	13	5	central	central	ADJ
ijtc-494	13	6	role	role	NOUN
ijtc-494	13	7	in	in	ADP
ijtc-494	13	8	a	a	DET
ijtc-494	13	9	public	public	ADJ
ijtc-494	13	10	sectoral	sectoral	ADJ
ijtc-494	13	11	organization	organization	NOUN
ijtc-494	13	12	.	.	PUNCT
ijtc-494	14	1	a	a	DET
ijtc-494	14	2	country	country	NOUN
ijtc-494	14	3	's	's	PART
ijtc-494	14	4	most	most	ADJ
ijtc-494	14	5	income	income	NOUN
ijtc-494	14	6	will	will	AUX
ijtc-494	14	7	be	be	AUX
ijtc-494	14	8	managed	manage	VERB
ijtc-494	14	9	and	and	CCONJ
ijtc-494	14	10	allocated	allocate	VERB
ijtc-494	14	11	in	in	ADP
ijtc-494	14	12	a	a	DET
ijtc-494	14	13	general	general	ADJ
ijtc-494	14	14	budget	budget	NOUN
ijtc-494	14	15	(	(	PUNCT
ijtc-494	14	16	moretti	moretti	NOUN
ijtc-494	14	17	,	,	PUNCT
ijtc-494	14	18	2021	2021	NUM
ijtc-494	14	19	)	)	PUNCT
ijtc-494	14	20	.	.	PUNCT
ijtc-494	15	1	specifically	specifically	ADV
ijtc-494	15	2	,	,	PUNCT
ijtc-494	15	3	the	the	DET
ijtc-494	15	4	budget	budget	NOUN
ijtc-494	15	5	has	have	AUX
ijtc-494	15	6	become	become	VERB
ijtc-494	15	7	a	a	DET
ijtc-494	15	8	process	process	NOUN
ijtc-494	15	9	of	of	ADP
ijtc-494	15	10	deciding	decide	VERB
ijtc-494	15	11	on	on	ADP
ijtc-494	15	12	expenditure	expenditure	NOUN
ijtc-494	15	13	,	,	PUNCT
ijtc-494	15	14	restricting	restrict	VERB
ijtc-494	15	15	expenditure	expenditure	NOUN
ijtc-494	15	16	,	,	PUNCT
ijtc-494	15	17	and	and	CCONJ
ijtc-494	15	18	preventing	prevent	VERB
ijtc-494	15	19	a	a	DET
ijtc-494	15	20	government	government	NOUN
ijtc-494	15	21	's	's	PART
ijtc-494	15	22	exceeding	exceed	VERB
ijtc-494	15	23	cost	cost	NOUN
ijtc-494	15	24	.	.	PUNCT
ijtc-494	16	1	in	in	ADP
ijtc-494	16	2	a	a	DET
ijtc-494	16	3	broader	broad	ADJ
ijtc-494	16	4	sense	sense	NOUN
ijtc-494	16	5	,	,	PUNCT
ijtc-494	16	6	the	the	DET
ijtc-494	16	7	budget	budget	NOUN
ijtc-494	16	8	is	be	AUX
ijtc-494	16	9	a	a	DET
ijtc-494	16	10	managerial	managerial	ADJ
ijtc-494	16	11	responsibility	responsibility	NOUN
ijtc-494	16	12	that	that	PRON
ijtc-494	16	13	has	have	VERB
ijtc-494	16	14	function	function	NOUN
ijtc-494	16	15	and	and	CCONJ
ijtc-494	16	16	accountability	accountability	NOUN
ijtc-494	16	17	externally	externally	ADV
ijtc-494	16	18	(	(	PUNCT
ijtc-494	16	19	annesi	annesi	NOUN
ijtc-494	16	20	et	et	PROPN
ijtc-494	16	21	al	al	PROPN
ijtc-494	16	22	.	.	PROPN
ijtc-494	16	23	,	,	PUNCT
ijtc-494	16	24	2015	2015	NUM
ijtc-494	16	25	)	)	PUNCT
ijtc-494	16	26	.	.	PUNCT
ijtc-494	17	1	there	there	PRON
ijtc-494	17	2	are	be	VERB
ijtc-494	17	3	many	many	ADJ
ijtc-494	17	4	factors	factor	NOUN
ijtc-494	17	5	cause	cause	VERB
ijtc-494	17	6	the	the	DET
ijtc-494	17	7	government	government	NOUN
ijtc-494	17	8	can	can	AUX
ijtc-494	17	9	not	not	PART
ijtc-494	17	10	predict	predict	VERB
ijtc-494	17	11	the	the	DET
ijtc-494	17	12	budget	budget	NOUN
ijtc-494	17	13	.	.	PUNCT
ijtc-494	18	1	the	the	DET
ijtc-494	18	2	examples	example	NOUN
ijtc-494	18	3	are	be	AUX
ijtc-494	18	4	annual	annual	ADJ
ijtc-494	18	5	perspective	perspective	NOUN
ijtc-494	18	6	,	,	PUNCT
ijtc-494	18	7	problems	problem	NOUN
ijtc-494	18	8	in	in	ADP
ijtc-494	18	9	forecasting	forecasting	NOUN
ijtc-494	18	10	,	,	PUNCT
ijtc-494	18	11	and	and	CCONJ
ijtc-494	18	12	uncertain	uncertain	ADJ
ijtc-494	18	13	environment	environment	NOUN
ijtc-494	18	14	(	(	PUNCT
ijtc-494	18	15	caiden	caiden	ADJ
ijtc-494	18	16	&	&	CCONJ
ijtc-494	18	17	wildavsky	wildavsky	NOUN
ijtc-494	18	18	,	,	PUNCT
ijtc-494	18	19	2014	2014	NUM
ijtc-494	18	20	)	)	PUNCT
ijtc-494	18	21	.	.	PUNCT
ijtc-494	19	1	an	an	DET
ijtc-494	19	2	individual	individual	NOUN
ijtc-494	19	3	can	can	AUX
ijtc-494	19	4	predict	predict	VERB
ijtc-494	19	5	a	a	DET
ijtc-494	19	6	budget	budget	NOUN
ijtc-494	19	7	precisely	precisely	ADV
ijtc-494	19	8	to	to	PART
ijtc-494	19	9	predict	predict	VERB
ijtc-494	19	10	a	a	DET
ijtc-494	19	11	plan	plan	NOUN
ijtc-494	19	12	accurately	accurately	ADV
ijtc-494	19	13	(	(	PUNCT
ijtc-494	19	14	duncan	duncan	PROPN
ijtc-494	19	15	,	,	PUNCT
ijtc-494	19	16	1972	1972	NUM
ijtc-494	19	17	)	)	PUNCT
ijtc-494	19	18	.	.	PUNCT
ijtc-494	20	1	in	in	ADP
ijtc-494	20	2	2020	2020	NUM
ijtc-494	20	3	,	,	PUNCT
ijtc-494	20	4	a	a	DET
ijtc-494	20	5	dangerous	dangerous	ADJ
ijtc-494	20	6	virus	virus	NOUN
ijtc-494	20	7	appeared	appear	VERB
ijtc-494	20	8	.	.	PUNCT
ijtc-494	21	1	it	it	PRON
ijtc-494	21	2	effectively	effectively	ADV
ijtc-494	21	3	contributes	contribute	VERB
ijtc-494	21	4	to	to	ADP
ijtc-494	21	5	the	the	DET
ijtc-494	21	6	massive	massive	ADJ
ijtc-494	21	7	loss	loss	NOUN
ijtc-494	21	8	and	and	CCONJ
ijtc-494	21	9	socialeconomic	socialeconomic	ADJ
ijtc-494	21	10	panic	panic	NOUN
ijtc-494	21	11	.	.	PUNCT
ijtc-494	22	1	the	the	DET
ijtc-494	22	2	negative	negative	ADJ
ijtc-494	22	3	effect	effect	NOUN
ijtc-494	22	4	occurs	occur	VERB
ijtc-494	22	5	in	in	ADP
ijtc-494	22	6	health	health	NOUN
ijtc-494	22	7	and	and	CCONJ
ijtc-494	22	8	socio	socio	NOUN
ijtc-494	22	9	-	-	PUNCT
ijtc-494	22	10	economic	economic	ADJ
ijtc-494	22	11	as	as	SCONJ
ijtc-494	22	12	it	it	PRON
ijtc-494	22	13	stopped	stop	VERB
ijtc-494	22	14	the	the	DET
ijtc-494	22	15	services	service	NOUN
ijtc-494	22	16	business	business	NOUN
ijtc-494	22	17	,	,	PUNCT
ijtc-494	22	18	retail	retail	NOUN
ijtc-494	22	19	,	,	PUNCT
ijtc-494	22	20	and	and	CCONJ
ijtc-494	22	21	industries	industry	NOUN
ijtc-494	22	22	.	.	PUNCT
ijtc-494	23	1	then	then	ADV
ijtc-494	23	2	,	,	PUNCT
ijtc-494	23	3	it	it	PRON
ijtc-494	23	4	impacts	impact	VERB
ijtc-494	23	5	the	the	DET
ijtc-494	23	6	unemployment	unemployment	NOUN
ijtc-494	23	7	increase	increase	NOUN
ijtc-494	23	8	significantly	significantly	ADV
ijtc-494	23	9	.	.	PUNCT
ijtc-494	24	1	(	(	PUNCT
ijtc-494	24	2	ceylan	ceylan	PROPN
ijtc-494	24	3	et	et	PROPN
ijtc-494	24	4	al	al	PROPN
ijtc-494	24	5	.	.	PROPN
ijtc-494	24	6	,	,	PUNCT
ijtc-494	24	7	2020	2020	NUM
ijtc-494	24	8	;	;	PUNCT
ijtc-494	24	9	dzigbede	dzigbede	NOUN
ijtc-494	24	10	&	&	CCONJ
ijtc-494	24	11	pathak	pathak	PROPN
ijtc-494	24	12	,	,	PUNCT
ijtc-494	24	13	2020	2020	NUM
ijtc-494	24	14	;	;	PUNCT
ijtc-494	24	15	andrew	andrew	PROPN
ijtc-494	24	16	et	et	PROPN
ijtc-494	24	17	al	al	PROPN
ijtc-494	24	18	.	.	PROPN
ijtc-494	24	19	,	,	PUNCT
ijtc-494	24	20	2020	2020	NUM
ijtc-494	24	21	;	;	PUNCT
ijtc-494	24	22	maher	maher	PROPN
ijtc-494	24	23	et	et	PROPN
ijtc-494	24	24	al	al	PROPN
ijtc-494	24	25	.	.	PROPN
ijtc-494	24	26	,	,	PUNCT
ijtc-494	24	27	2020	2020	NUM
ijtc-494	24	28	)	)	PUNCT
ijtc-494	24	29	.	.	PUNCT
ijtc-494	25	1	the	the	DET
ijtc-494	25	2	crisis	crisis	NOUN
ijtc-494	25	3	occurs	occur	VERB
ijtc-494	25	4	in	in	ADP
ijtc-494	25	5	india	india	PROPN
ijtc-494	25	6	because	because	SCONJ
ijtc-494	25	7	covid-19	covid-19	PROPN
ijtc-494	25	8	motivates	motivate	VERB
ijtc-494	25	9	the	the	DET
ijtc-494	25	10	government	government	NOUN
ijtc-494	25	11	to	to	PART
ijtc-494	25	12	allocate	allocate	VERB
ijtc-494	25	13	macroeconomic	macroeconomic	ADJ
ijtc-494	25	14	stimulus	stimulus	NOUN
ijtc-494	25	15	by	by	ADP
ijtc-494	25	16	issuing	issue	VERB
ijtc-494	25	17	a	a	DET
ijtc-494	25	18	policy	policy	NOUN
ijtc-494	25	19	that	that	PRON
ijtc-494	25	20	leads	lead	VERB
ijtc-494	25	21	to	to	ADP
ijtc-494	25	22	regional	regional	ADJ
ijtc-494	25	23	financial	financial	ADJ
ijtc-494	25	24	stability	stability	NOUN
ijtc-494	25	25	such	such	ADJ
ijtc-494	25	26	as	as	ADP
ijtc-494	25	27	monetized	monetize	VERB
ijtc-494	25	28	government	government	NOUN
ijtc-494	25	29	assets	asset	NOUN
ijtc-494	25	30	.	.	PUNCT
ijtc-494	26	1	it	it	PRON
ijtc-494	26	2	is	be	AUX
ijtc-494	26	3	an	an	DET
ijtc-494	26	4	effort	effort	NOUN
ijtc-494	26	5	for	for	ADP
ijtc-494	26	6	more	more	ADV
ijtc-494	26	7	effective	effective	ADJ
ijtc-494	26	8	restructuring	restructuring	NOUN
ijtc-494	26	9	(	(	PUNCT
ijtc-494	26	10	goyal	goyal	NOUN
ijtc-494	26	11	,	,	PUNCT
ijtc-494	26	12	2020	2020	NUM
ijtc-494	26	13	)	)	PUNCT
ijtc-494	26	14	.	.	PUNCT
ijtc-494	27	1	all	all	DET
ijtc-494	27	2	the	the	DET
ijtc-494	27	3	world	world	NOUN
ijtc-494	27	4	countries	country	NOUN
ijtc-494	27	5	have	have	AUX
ijtc-494	27	6	issued	issue	VERB
ijtc-494	27	7	many	many	ADJ
ijtc-494	27	8	policies	policy	NOUN
ijtc-494	27	9	related	relate	VERB
ijtc-494	27	10	to	to	ADP
ijtc-494	27	11	handling	handle	VERB
ijtc-494	27	12	covid-19	covid-19	PROPN
ijtc-494	27	13	,	,	PUNCT
ijtc-494	27	14	such	such	ADJ
ijtc-494	27	15	as	as	ADP
ijtc-494	27	16	public	public	ADJ
ijtc-494	27	17	health	health	NOUN
ijtc-494	27	18	management	management	NOUN
ijtc-494	27	19	and	and	CCONJ
ijtc-494	27	20	economic	economic	ADJ
ijtc-494	27	21	mailto:wulansuci1986@mail.unnes.ac.id	mailto:wulansuci1986@mail.unnes.ac.id	PROPN
ijtc-494	27	22	mailto:suhardjanto04@yahoo.com	mailto:suhardjanto04@yahoo.com	PROPN
ijtc-494	27	23	mailto:doddy.setiawan@gmail.com	mailto:doddy.setiawan@gmail.com	PROPN
ijtc-494	27	24	mailto:samsul.rosadi@gmail.com	mailto:samsul.rosadi@gmail.com	X
ijtc-494	27	25	https://doi.org/10.52728/ijtc.v4i1.434	https://doi.org/10.52728/ijtc.v4i1.434	PROPN
ijtc-494	27	26	covid-19	covid-19	PROPN
ijtc-494	27	27	budget	budget	NOUN
ijtc-494	27	28	refocusing	refocusing	NOUN
ijtc-494	27	29	:	:	PUNCT
ijtc-494	27	30	evidence	evidence	NOUN
ijtc-494	27	31	from	from	ADP
ijtc-494	27	32	indonesia	indonesia	PROPN
ijtc-494	27	33	rachmadani	rachmadani	PROPN
ijtc-494	27	34	,	,	PUNCT
ijtc-494	27	35	suhardjanto	suhardjanto	PROPN
ijtc-494	27	36	,	,	PUNCT
ijtc-494	27	37	setiawan	setiawan	NOUN
ijtc-494	27	38	,	,	PUNCT
ijtc-494	27	39	and	and	CCONJ
ijtc-494	27	40	rosadi	rosadi	NOUN
ijtc-494	27	41	237	237	NUM
ijtc-494	27	42	|	|	ADV
ijtc-494	27	43	ilomata	ilomata	PROPN
ijtc-494	27	44	international	international	ADJ
ijtc-494	27	45	journal	journal	NOUN
ijtc-494	27	46	of	of	ADP
ijtc-494	27	47	tax	tax	PROPN
ijtc-494	27	48	&	&	CCONJ
ijtc-494	27	49	accounting	account	VERB
ijtc-494	27	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-494	27	51	risk	risk	NOUN
ijtc-494	27	52	prevention	prevention	NOUN
ijtc-494	27	53	.	.	PUNCT
ijtc-494	28	1	temporary	temporary	ADJ
ijtc-494	28	2	policies	policy	NOUN
ijtc-494	28	3	become	become	VERB
ijtc-494	28	4	quick	quick	ADJ
ijtc-494	28	5	steps	step	NOUN
ijtc-494	28	6	to	to	PART
ijtc-494	28	7	face	face	VERB
ijtc-494	28	8	the	the	DET
ijtc-494	28	9	impacts	impact	NOUN
ijtc-494	28	10	of	of	ADP
ijtc-494	28	11	covid-19	covid-19	PROPN
ijtc-494	28	12	.	.	PUNCT
ijtc-494	29	1	a	a	DET
ijtc-494	29	2	budget	budget	NOUN
ijtc-494	29	3	burden	burden	NOUN
ijtc-494	29	4	to	to	PART
ijtc-494	29	5	finance	finance	VERB
ijtc-494	29	6	health	health	NOUN
ijtc-494	29	7	contributes	contribute	VERB
ijtc-494	29	8	significantly	significantly	ADV
ijtc-494	29	9	to	to	ADP
ijtc-494	29	10	africa	africa	PROPN
ijtc-494	29	11	's	's	PART
ijtc-494	29	12	worst	bad	ADJ
ijtc-494	29	13	recession	recession	NOUN
ijtc-494	29	14	(	(	PUNCT
ijtc-494	29	15	ozili	ozili	NOUN
ijtc-494	29	16	,	,	PUNCT
ijtc-494	29	17	2020	2020	NUM
ijtc-494	29	18	)	)	PUNCT
ijtc-494	29	19	.	.	PUNCT
ijtc-494	30	1	uncertain	uncertain	ADJ
ijtc-494	30	2	situations	situation	NOUN
ijtc-494	30	3	because	because	SCONJ
ijtc-494	30	4	of	of	ADP
ijtc-494	30	5	covid-19	covid-19	PROPN
ijtc-494	30	6	triggers	trigger	VERB
ijtc-494	30	7	many	many	ADJ
ijtc-494	30	8	countries	country	NOUN
ijtc-494	30	9	have	have	VERB
ijtc-494	30	10	policies	policy	NOUN
ijtc-494	30	11	to	to	PART
ijtc-494	30	12	reconstruct	reconstruct	VERB
ijtc-494	30	13	the	the	DET
ijtc-494	30	14	budget	budget	NOUN
ijtc-494	30	15	and	and	CCONJ
ijtc-494	30	16	stimulate	stimulate	VERB
ijtc-494	30	17	monetary	monetary	ADJ
ijtc-494	30	18	policies	policy	NOUN
ijtc-494	30	19	and	and	CCONJ
ijtc-494	30	20	implement	implement	VERB
ijtc-494	30	21	fiscal	fiscal	ADJ
ijtc-494	30	22	policies	policy	NOUN
ijtc-494	30	23	(	(	PUNCT
ijtc-494	30	24	ozili	ozili	NOUN
ijtc-494	30	25	,	,	PUNCT
ijtc-494	30	26	2020	2020	NUM
ijtc-494	30	27	)	)	PUNCT
ijtc-494	30	28	;	;	PUNCT
ijtc-494	31	1	andrew	andrew	PROPN
ijtc-494	31	2	et	et	PROPN
ijtc-494	31	3	al	al	PROPN
ijtc-494	31	4	.	.	PROPN
ijtc-494	32	1	(	(	PUNCT
ijtc-494	32	2	2020	2020	NUM
ijtc-494	32	3	)	)	PUNCT
ijtc-494	32	4	;	;	PUNCT
ijtc-494	32	5	maher	maher	PROPN
ijtc-494	32	6	et	et	PROPN
ijtc-494	32	7	al	al	PROPN
ijtc-494	32	8	.	.	PROPN
ijtc-494	32	9	(	(	PUNCT
ijtc-494	32	10	2020	2020	NUM
ijtc-494	32	11	)	)	PUNCT
ijtc-494	32	12	;	;	PUNCT
ijtc-494	33	1	vakulenko	vakulenko	NOUN
ijtc-494	33	2	et	et	PROPN
ijtc-494	33	3	al	al	PROPN
ijtc-494	33	4	.	.	PROPN
ijtc-494	33	5	(	(	PUNCT
ijtc-494	33	6	2020	2020	NUM
ijtc-494	33	7	)	)	PUNCT
ijtc-494	33	8	.	.	PUNCT
ijtc-494	34	1	the	the	DET
ijtc-494	34	2	pandemic	pandemic	NOUN
ijtc-494	34	3	of	of	ADP
ijtc-494	34	4	covid-19	covid-19	PROPN
ijtc-494	34	5	enhances	enhance	VERB
ijtc-494	34	6	the	the	DET
ijtc-494	34	7	indonesian	indonesian	ADJ
ijtc-494	34	8	government	government	NOUN
ijtc-494	34	9	to	to	PART
ijtc-494	34	10	issue	issue	VERB
ijtc-494	34	11	a	a	DET
ijtc-494	34	12	policy	policy	NOUN
ijtc-494	34	13	on	on	ADP
ijtc-494	34	14	rebudgeting	rebudgete	VERB
ijtc-494	34	15	by	by	ADP
ijtc-494	34	16	re	re	VERB
ijtc-494	34	17	-	-	VERB
ijtc-494	34	18	focusing	focus	VERB
ijtc-494	34	19	the	the	DET
ijtc-494	34	20	regional	regional	ADJ
ijtc-494	34	21	government	government	NOUN
ijtc-494	34	22	budget	budget	NOUN
ijtc-494	34	23	in	in	ADP
ijtc-494	34	24	indonesia	indonesia	PROPN
ijtc-494	34	25	.	.	PUNCT
ijtc-494	35	1	the	the	DET
ijtc-494	35	2	re	re	VERB
ijtc-494	35	3	-	-	ADJ
ijtc-494	35	4	focusing	focus	VERB
ijtc-494	35	5	starts	start	NOUN
ijtc-494	35	6	after	after	ADP
ijtc-494	35	7	presidential	presidential	ADJ
ijtc-494	35	8	instruction	instruction	NOUN
ijtc-494	35	9	rate	rate	NOUN
ijtc-494	35	10	4	4	NUM
ijtc-494	35	11	,	,	PUNCT
ijtc-494	35	12	the	the	DET
ijtc-494	35	13	year	year	NOUN
ijtc-494	35	14	2000	2000	NUM
ijtc-494	35	15	regarding	regard	VERB
ijtc-494	35	16	re	re	VERB
ijtc-494	35	17	-	-	VERB
ijtc-494	35	18	focusing	focus	VERB
ijtc-494	35	19	of	of	ADP
ijtc-494	35	20	activities	activity	NOUN
ijtc-494	35	21	,	,	PUNCT
ijtc-494	35	22	reallocation	reallocation	NOUN
ijtc-494	35	23	of	of	ADP
ijtc-494	35	24	funding	funding	NOUN
ijtc-494	35	25	,	,	PUNCT
ijtc-494	35	26	and	and	CCONJ
ijtc-494	35	27	procurement	procurement	NOUN
ijtc-494	35	28	of	of	ADP
ijtc-494	35	29	goods	good	NOUN
ijtc-494	35	30	and	and	CCONJ
ijtc-494	35	31	services	service	NOUN
ijtc-494	35	32	to	to	PART
ijtc-494	35	33	accelerate	accelerate	VERB
ijtc-494	35	34	the	the	DET
ijtc-494	35	35	handling	handling	NOUN
ijtc-494	35	36	of	of	ADP
ijtc-494	35	37	coronavirus	coronavirus	NOUN
ijtc-494	35	38	disease	disease	NOUN
ijtc-494	35	39	(	(	PUNCT
ijtc-494	35	40	covid-19	covid-19	PROPN
ijtc-494	35	41	)	)	PUNCT
ijtc-494	35	42	.	.	PUNCT
ijtc-494	36	1	paddock	paddock	NOUN
ijtc-494	36	2	et	et	PROPN
ijtc-494	36	3	al	al	PROPN
ijtc-494	36	4	.	.	PROPN
ijtc-494	36	5	(	(	PUNCT
ijtc-494	36	6	1980	1980	NUM
ijtc-494	36	7	)	)	PUNCT
ijtc-494	36	8	argued	argue	VERB
ijtc-494	36	9	that	that	SCONJ
ijtc-494	36	10	re	re	VERB
ijtc-494	36	11	-	-	VERB
ijtc-494	36	12	focusing	focus	VERB
ijtc-494	36	13	enables	enable	VERB
ijtc-494	36	14	the	the	DET
ijtc-494	36	15	manager	manager	NOUN
ijtc-494	36	16	to	to	PART
ijtc-494	36	17	supervise	supervise	VERB
ijtc-494	36	18	and	and	CCONJ
ijtc-494	36	19	make	make	VERB
ijtc-494	36	20	a	a	DET
ijtc-494	36	21	better	well	ADJ
ijtc-494	36	22	decision	decision	NOUN
ijtc-494	36	23	when	when	SCONJ
ijtc-494	36	24	a	a	DET
ijtc-494	36	25	company	company	NOUN
ijtc-494	36	26	faces	face	VERB
ijtc-494	36	27	a	a	DET
ijtc-494	36	28	difficult	difficult	ADJ
ijtc-494	36	29	or	or	CCONJ
ijtc-494	36	30	critical	critical	ADJ
ijtc-494	36	31	situation	situation	NOUN
ijtc-494	36	32	.	.	PUNCT
ijtc-494	37	1	it	it	PRON
ijtc-494	37	2	occurs	occur	VERB
ijtc-494	37	3	in	in	ADP
ijtc-494	37	4	a	a	DET
ijtc-494	37	5	government	government	NOUN
ijtc-494	37	6	too	too	ADV
ijtc-494	37	7	.	.	PUNCT
ijtc-494	38	1	the	the	DET
ijtc-494	38	2	government	government	NOUN
ijtc-494	38	3	can	can	AUX
ijtc-494	38	4	implement	implement	VERB
ijtc-494	38	5	the	the	DET
ijtc-494	38	6	re	re	NOUN
ijtc-494	38	7	-	-	ADJ
ijtc-494	38	8	focusing	focusing	ADJ
ijtc-494	38	9	concept	concept	NOUN
ijtc-494	38	10	to	to	PART
ijtc-494	38	11	guarantee	guarantee	VERB
ijtc-494	38	12	the	the	DET
ijtc-494	38	13	stability	stability	NOUN
ijtc-494	38	14	of	of	ADP
ijtc-494	38	15	state	state	NOUN
ijtc-494	38	16	finance	finance	NOUN
ijtc-494	38	17	in	in	ADP
ijtc-494	38	18	a	a	DET
ijtc-494	38	19	recession	recession	NOUN
ijtc-494	38	20	situation	situation	NOUN
ijtc-494	38	21	.	.	PUNCT
ijtc-494	39	1	the	the	DET
ijtc-494	39	2	re	re	VERB
ijtc-494	39	3	-	-	VERB
ijtc-494	39	4	focusing	focus	VERB
ijtc-494	39	5	is	be	AUX
ijtc-494	39	6	expected	expect	VERB
ijtc-494	39	7	to	to	PART
ijtc-494	39	8	be	be	AUX
ijtc-494	39	9	an	an	DET
ijtc-494	39	10	alternative	alternative	NOUN
ijtc-494	39	11	to	to	PART
ijtc-494	39	12	minimize	minimize	VERB
ijtc-494	39	13	the	the	DET
ijtc-494	39	14	economic	economic	ADJ
ijtc-494	39	15	recession	recession	NOUN
ijtc-494	39	16	to	to	PART
ijtc-494	39	17	achieve	achieve	VERB
ijtc-494	39	18	national	national	ADJ
ijtc-494	39	19	financial	financial	ADJ
ijtc-494	39	20	stability	stability	NOUN
ijtc-494	39	21	(	(	PUNCT
ijtc-494	39	22	junaidi	junaidi	PROPN
ijtc-494	39	23	et	et	PROPN
ijtc-494	39	24	al	al	PROPN
ijtc-494	39	25	.	.	PROPN
ijtc-494	39	26	,	,	PUNCT
ijtc-494	39	27	2020	2020	NUM
ijtc-494	39	28	)	)	PUNCT
ijtc-494	39	29	.	.	PUNCT
ijtc-494	40	1	global	global	ADJ
ijtc-494	40	2	economic	economic	ADJ
ijtc-494	40	3	shocks	shock	NOUN
ijtc-494	40	4	because	because	SCONJ
ijtc-494	40	5	of	of	ADP
ijtc-494	40	6	a	a	DET
ijtc-494	40	7	crisis	crisis	NOUN
ijtc-494	40	8	that	that	PRON
ijtc-494	40	9	impacts	impact	VERB
ijtc-494	40	10	broad	broad	ADJ
ijtc-494	40	11	socio	socio	NOUN
ijtc-494	40	12	-	-	PUNCT
ijtc-494	40	13	economic	economic	ADJ
ijtc-494	40	14	such	such	ADJ
ijtc-494	40	15	as	as	ADP
ijtc-494	40	16	covid-19	covid-19	PROPN
ijtc-494	40	17	trigger	trigger	NOUN
ijtc-494	40	18	the	the	DET
ijtc-494	40	19	re	re	NOUN
ijtc-494	40	20	-	-	ADJ
ijtc-494	40	21	focusing	focus	VERB
ijtc-494	40	22	budget	budget	NOUN
ijtc-494	40	23	.	.	PUNCT
ijtc-494	41	1	based	base	VERB
ijtc-494	41	2	on	on	ADP
ijtc-494	41	3	the	the	DET
ijtc-494	41	4	ministry	ministry	PROPN
ijtc-494	41	5	of	of	ADP
ijtc-494	41	6	home	home	PROPN
ijtc-494	41	7	affairs	affairs	PROPN
ijtc-494	41	8	data	datum	NOUN
ijtc-494	41	9	,	,	PUNCT
ijtc-494	41	10	the	the	DET
ijtc-494	41	11	budget	budget	NOUN
ijtc-494	41	12	re	re	VERB
ijtc-494	41	13	-	-	VERB
ijtc-494	41	14	focusing	focus	VERB
ijtc-494	41	15	to	to	PART
ijtc-494	41	16	handle	handle	VERB
ijtc-494	41	17	covid-19	covid-19	PROPN
ijtc-494	41	18	in	in	ADP
ijtc-494	41	19	indonesia	indonesia	PROPN
ijtc-494	41	20	per	per	ADP
ijtc-494	41	21	july	july	PROPN
ijtc-494	41	22	2020	2020	NUM
ijtc-494	41	23	is	be	AUX
ijtc-494	41	24	allocated	allocate	VERB
ijtc-494	41	25	for	for	ADP
ijtc-494	41	26	three	three	NUM
ijtc-494	41	27	main	main	ADJ
ijtc-494	41	28	targets	target	NOUN
ijtc-494	41	29	,	,	PUNCT
ijtc-494	41	30	health	health	NOUN
ijtc-494	41	31	,	,	PUNCT
ijtc-494	41	32	social	social	ADJ
ijtc-494	41	33	safety	safety	NOUN
ijtc-494	41	34	net	net	NOUN
ijtc-494	41	35	,	,	PUNCT
ijtc-494	41	36	and	and	CCONJ
ijtc-494	41	37	economic	economic	ADJ
ijtc-494	41	38	impact	impact	NOUN
ijtc-494	41	39	.	.	PUNCT
ijtc-494	42	1	generally	generally	ADV
ijtc-494	42	2	,	,	PUNCT
ijtc-494	42	3	the	the	DET
ijtc-494	42	4	following	follow	VERB
ijtc-494	42	5	graph	graph	NOUN
ijtc-494	42	6	illustrates	illustrate	VERB
ijtc-494	42	7	the	the	DET
ijtc-494	42	8	budget	budget	NOUN
ijtc-494	42	9	allocation	allocation	NOUN
ijtc-494	42	10	.	.	PUNCT
ijtc-494	43	1	picture	picture	NOUN
ijtc-494	43	2	1	1	NUM
ijtc-494	43	3	.	.	PUNCT
ijtc-494	44	1	budget	budget	NOUN
ijtc-494	44	2	allocation	allocation	NOUN
ijtc-494	44	3	to	to	PART
ijtc-494	44	4	handle	handle	VERB
ijtc-494	44	5	covid-19	covid-19	PROPN
ijtc-494	44	6	in	in	ADP
ijtc-494	44	7	2020	2020	NUM
ijtc-494	44	8	in	in	ADP
ijtc-494	44	9	indonesia	indonesia	PROPN
ijtc-494	44	10	graph	graph	NOUN
ijtc-494	44	11	1	1	NUM
ijtc-494	44	12	:	:	PUNCT
ijtc-494	44	13	the	the	DET
ijtc-494	44	14	budget	budget	NOUN
ijtc-494	44	15	allocation	allocation	NOUN
ijtc-494	44	16	to	to	PART
ijtc-494	44	17	handle	handle	VERB
ijtc-494	44	18	covid-19	covid-19	PROPN
ijtc-494	44	19	in	in	ADP
ijtc-494	44	20	2020	2020	NUM
ijtc-494	44	21	in	in	ADP
ijtc-494	44	22	indonesia	indonesia	PROPN
ijtc-494	44	23	re	re	VERB
ijtc-494	44	24	-	-	VERB
ijtc-494	44	25	focusing	focus	VERB
ijtc-494	44	26	,	,	PUNCT
ijtc-494	44	27	the	the	DET
ijtc-494	44	28	regional	regional	ADJ
ijtc-494	44	29	government	government	NOUN
ijtc-494	44	30	,	,	PUNCT
ijtc-494	44	31	encourages	encourage	VERB
ijtc-494	44	32	the	the	DET
ijtc-494	44	33	regional	regional	ADJ
ijtc-494	44	34	government	government	NOUN
ijtc-494	44	35	to	to	PART
ijtc-494	44	36	carry	carry	VERB
ijtc-494	44	37	out	out	ADP
ijtc-494	44	38	do	do	NOUN
ijtc-494	44	39	and	and	CCONJ
ijtc-494	44	40	regional	regional	ADJ
ijtc-494	44	41	expenditure	expenditure	NOUN
ijtc-494	44	42	budget	budget	NOUN
ijtc-494	44	43	,	,	PUNCT
ijtc-494	44	44	fy	fy	PROPN
ijtc-494	44	45	2020	2020	NUM
ijtc-494	44	46	to	to	PART
ijtc-494	44	47	handle	handle	VERB
ijtc-494	44	48	covid-19	covid-19	PROPN
ijtc-494	44	49	.	.	PUNCT
ijtc-494	45	1	it	it	PRON
ijtc-494	45	2	is	be	AUX
ijtc-494	45	3	in	in	ADP
ijtc-494	45	4	line	line	NOUN
ijtc-494	45	5	with	with	ADP
ijtc-494	45	6	the	the	DET
ijtc-494	45	7	new	new	ADJ
ijtc-494	45	8	provision	provision	NOUN
ijtc-494	45	9	decided	decide	VERB
ijtc-494	45	10	in	in	ADP
ijtc-494	45	11	the	the	DET
ijtc-494	45	12	joint	joint	ADJ
ijtc-494	45	13	decree	decree	NOUN
ijtc-494	45	14	of	of	ADP
ijtc-494	45	15	the	the	DET
ijtc-494	45	16	minister	minister	NOUN
ijtc-494	45	17	of	of	ADP
ijtc-494	45	18	home	home	NOUN
ijtc-494	45	19	affairs	affair	NOUN
ijtc-494	45	20	and	and	CCONJ
ijtc-494	45	21	minister	minister	PROPN
ijtc-494	45	22	of	of	ADP
ijtc-494	45	23	finance	finance	NOUN
ijtc-494	45	24	rate	rate	NOUN
ijtc-494	45	25	119/2813	119/2813	NUM
ijtc-494	45	26	/	/	SYM
ijtc-494	45	27	sj	sj	NOUN
ijtc-494	45	28	and	and	CCONJ
ijtc-494	45	29	117	117	NUM
ijtc-494	45	30	/	/	SYM
ijtc-494	45	31	kmk.07	kmk.07	NOUN
ijtc-494	45	32	/	/	SYM
ijtc-494	45	33	2020	2020	NUM
ijtc-494	45	34	and	and	CCONJ
ijtc-494	45	35	minister	minister	NOUN
ijtc-494	45	36	of	of	ADP
ijtc-494	45	37	finance	finance	NOUN
ijtc-494	45	38	regulation	regulation	NOUN
ijtc-494	45	39	rate	rate	NOUN
ijtc-494	45	40	35	35	NUM
ijtc-494	45	41	/	/	SYM
ijtc-494	45	42	pmk.07/2020	pmk.07/2020	NOUN
ijtc-494	45	43	.	.	PUNCT
ijtc-494	46	1	health	health	NOUN
ijtc-494	46	2	social	social	ADJ
ijtc-494	46	3	economy	economy	NOUN
ijtc-494	46	4	province	province	NOUN
ijtc-494	46	5	11.355.502.700.184,70	11.355.502.700.184,70	NUM
ijtc-494	46	6	15.728.998.613.715,70	15.728.998.613.715,70	NUM
ijtc-494	46	7	9.463.985.519.176,01	9.463.985.519.176,01	NUM
ijtc-494	46	8	regency	regency	NOUN
ijtc-494	46	9	14.560.053.274.121,80	14.560.053.274.121,80	NUM
ijtc-494	46	10	9.510.049.096.199,10	9.510.049.096.199,10	NOUN
ijtc-494	46	11	5.916.482.440.923,77	5.916.482.440.923,77	NOUN
ijtc-494	46	12	city	city	NOUN
ijtc-494	46	13	3.276.193.854.237,41	3.276.193.854.237,41	NUM
ijtc-494	46	14	3.234.227.697.371,27	3.234.227.697.371,27	NUM
ijtc-494	46	15	1.301.965.965.877,76	1.301.965.965.877,76	ADJ
ijtc-494	46	16	2.000.000.000.000,00	2.000.000.000.000,00	ADJ
ijtc-494	46	17	4.000.000.000.000,00	4.000.000.000.000,00	NUM
ijtc-494	46	18	6.000.000.000.000,00	6.000.000.000.000,00	ADJ
ijtc-494	46	19	8.000.000.000.000,00	8.000.000.000.000,00	NUM
ijtc-494	46	20	10.000.000.000.000,00	10.000.000.000.000,00	NUM
ijtc-494	46	21	12.000.000.000.000,00	12.000.000.000.000,00	NUM
ijtc-494	46	22	14.000.000.000.000,00	14.000.000.000.000,00	NUM
ijtc-494	46	23	16.000.000.000.000,00	16.000.000.000.000,00	NUM
ijtc-494	46	24	18.000.000.000.000,00	18.000.000.000.000,00	NUM
ijtc-494	47	1	a	a	DET
ijtc-494	47	2	llo	llo	INTJ
ijtc-494	47	3	ca	can	AUX
ijtc-494	47	4	ti	ti	NOUN
ijtc-494	47	5	o	o	NOUN
ijtc-494	47	6	n	n	PROPN
ijtc-494	47	7	(	(	PUNCT
ijtc-494	47	8	r	r	NOUN
ijtc-494	47	9	p	p	NOUN
ijtc-494	47	10	)	)	PUNCT
ijtc-494	47	11	graph	graph	NOUN
ijtc-494	47	12	of	of	ADP
ijtc-494	47	13	the	the	DET
ijtc-494	47	14	2020	2020	NUM
ijtc-494	47	15	covid-19	covid-19	PROPN
ijtc-494	47	16	handling	handle	VERB
ijtc-494	47	17	budget	budget	NOUN
ijtc-494	47	18	allocation	allocation	NOUN
ijtc-494	47	19	province	province	PROPN
ijtc-494	47	20	regency	regency	PROPN
ijtc-494	47	21	city	city	PROPN
ijtc-494	47	22	covid-19	covid-19	PROPN
ijtc-494	47	23	budget	budget	NOUN
ijtc-494	47	24	refocusing	refocusing	NOUN
ijtc-494	47	25	:	:	PUNCT
ijtc-494	47	26	evidence	evidence	NOUN
ijtc-494	47	27	from	from	ADP
ijtc-494	47	28	indonesia	indonesia	PROPN
ijtc-494	47	29	rachmadani	rachmadani	PROPN
ijtc-494	47	30	,	,	PUNCT
ijtc-494	47	31	suhardjanto	suhardjanto	PROPN
ijtc-494	47	32	,	,	PUNCT
ijtc-494	47	33	setiawan	setiawan	NOUN
ijtc-494	47	34	,	,	PUNCT
ijtc-494	47	35	and	and	CCONJ
ijtc-494	47	36	rosadi	rosadi	NOUN
ijtc-494	47	37	238	238	NUM
ijtc-494	47	38	|	|	ADV
ijtc-494	47	39	ilomata	ilomata	ADJ
ijtc-494	47	40	international	international	ADJ
ijtc-494	47	41	journal	journal	NOUN
ijtc-494	47	42	of	of	ADP
ijtc-494	47	43	tax	tax	PROPN
ijtc-494	47	44	&	&	CCONJ
ijtc-494	47	45	accounting	accounting	PROPN
ijtc-494	47	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-494	47	47	the	the	DET
ijtc-494	47	48	adjustment	adjustment	NOUN
ijtc-494	47	49	of	of	ADP
ijtc-494	47	50	the	the	DET
ijtc-494	47	51	regional	regional	ADJ
ijtc-494	47	52	expenditure	expenditure	NOUN
ijtc-494	47	53	budget	budget	NOUN
ijtc-494	47	54	is	be	AUX
ijtc-494	47	55	stated	state	VERB
ijtc-494	47	56	in	in	ADP
ijtc-494	47	57	the	the	DET
ijtc-494	47	58	adjustment	adjustment	NOUN
ijtc-494	47	59	report	report	NOUN
ijtc-494	47	60	of	of	ADP
ijtc-494	47	61	the	the	DET
ijtc-494	47	62	regional	regional	ADJ
ijtc-494	47	63	expenditure	expenditure	NOUN
ijtc-494	47	64	budget	budget	NOUN
ijtc-494	47	65	.	.	PUNCT
ijtc-494	48	1	a	a	DET
ijtc-494	48	2	problem	problem	NOUN
ijtc-494	48	3	in	in	ADP
ijtc-494	48	4	the	the	DET
ijtc-494	48	5	re	re	ADJ
ijtc-494	48	6	-	-	ADJ
ijtc-494	48	7	focusing	focus	VERB
ijtc-494	48	8	budget	budget	NOUN
ijtc-494	48	9	implementation	implementation	NOUN
ijtc-494	48	10	is	be	AUX
ijtc-494	48	11	that	that	SCONJ
ijtc-494	48	12	many	many	ADJ
ijtc-494	48	13	regional	regional	ADJ
ijtc-494	48	14	governments	government	NOUN
ijtc-494	48	15	have	have	AUX
ijtc-494	48	16	not	not	PART
ijtc-494	48	17	reported	report	VERB
ijtc-494	48	18	budget	budget	NOUN
ijtc-494	48	19	re	re	VERB
ijtc-494	48	20	-	-	VERB
ijtc-494	48	21	focusing	focus	VERB
ijtc-494	48	22	.	.	PUNCT
ijtc-494	49	1	they	they	PRON
ijtc-494	49	2	are	be	AUX
ijtc-494	49	3	provinces	province	NOUN
ijtc-494	49	4	of	of	ADP
ijtc-494	49	5	jambi	jambi	PROPN
ijtc-494	49	6	,	,	PUNCT
ijtc-494	49	7	bangka	bangka	PROPN
ijtc-494	49	8	belitung	belitung	PROPN
ijtc-494	49	9	,	,	PUNCT
ijtc-494	49	10	south	south	PROPN
ijtc-494	49	11	kalimantan	kalimantan	PROPN
ijtc-494	49	12	,	,	PUNCT
ijtc-494	49	13	north	north	PROPN
ijtc-494	49	14	kalimantan	kalimantan	PROPN
ijtc-494	49	15	,	,	PUNCT
ijtc-494	49	16	south	south	PROPN
ijtc-494	49	17	sulawesi	sulawesi	PROPN
ijtc-494	49	18	,	,	PUNCT
ijtc-494	49	19	bali	bali	PROPN
ijtc-494	49	20	,	,	PUNCT
ijtc-494	49	21	west	west	PROPN
ijtc-494	49	22	nusa	nusa	PROPN
ijtc-494	49	23	tenggara	tenggara	PROPN
ijtc-494	49	24	.	.	PUNCT
ijtc-494	50	1	then	then	ADV
ijtc-494	50	2	,	,	PUNCT
ijtc-494	50	3	133	133	NUM
ijtc-494	50	4	districts	district	NOUN
ijtc-494	50	5	or	or	CCONJ
ijtc-494	50	6	cities	city	NOUN
ijtc-494	50	7	have	have	AUX
ijtc-494	50	8	not	not	PART
ijtc-494	50	9	allocated	allocate	VERB
ijtc-494	50	10	their	their	PRON
ijtc-494	50	11	budget	budget	NOUN
ijtc-494	50	12	to	to	PART
ijtc-494	50	13	handle	handle	VERB
ijtc-494	50	14	economic	economic	ADJ
ijtc-494	50	15	impacts	impact	NOUN
ijtc-494	50	16	because	because	SCONJ
ijtc-494	50	17	of	of	ADP
ijtc-494	50	18	covid-19	covid-19	PROPN
ijtc-494	50	19	.	.	PUNCT
ijtc-494	51	1	the	the	DET
ijtc-494	51	2	regional	regional	ADJ
ijtc-494	51	3	governments	government	NOUN
ijtc-494	51	4	that	that	PRON
ijtc-494	51	5	have	have	AUX
ijtc-494	51	6	not	not	PART
ijtc-494	51	7	reported	report	VERB
ijtc-494	51	8	the	the	DET
ijtc-494	51	9	budget	budget	NOUN
ijtc-494	51	10	refocusing	refocus	VERB
ijtc-494	51	11	to	to	PART
ijtc-494	51	12	handle	handle	VERB
ijtc-494	51	13	covid-19	covid-19	PROPN
ijtc-494	51	14	based	base	VERB
ijtc-494	51	15	on	on	ADP
ijtc-494	51	16	pmk	pmk	PROPN
ijtc-494	51	17	rate	rate	NOUN
ijtc-494	51	18	.	.	PUNCT
ijtc-494	52	1	35	35	NUM
ijtc-494	52	2	/	/	SYM
ijtc-494	52	3	pmk.07/2020	pmk.07/2020	NOUN
ijtc-494	52	4	,	,	PUNCT
ijtc-494	52	5	will	will	AUX
ijtc-494	52	6	get	get	VERB
ijtc-494	52	7	a	a	DET
ijtc-494	52	8	penalty	penalty	NOUN
ijtc-494	52	9	,	,	PUNCT
ijtc-494	52	10	a	a	DET
ijtc-494	52	11	postpone	postpone	NOUN
ijtc-494	52	12	of	of	ADP
ijtc-494	52	13	dau	dau	NOUN
ijtc-494	52	14	,	,	PUNCT
ijtc-494	52	15	and	and	CCONJ
ijtc-494	52	16	,	,	PUNCT
ijtc-494	52	17	or	or	CCONJ
ijtc-494	52	18	their	their	PRON
ijtc-494	52	19	dbh	dbh	PROPN
ijtc-494	52	20	.	.	PUNCT
ijtc-494	53	1	the	the	DET
ijtc-494	53	2	study	study	NOUN
ijtc-494	53	3	on	on	ADP
ijtc-494	53	4	budgeting	budgeting	NOUN
ijtc-494	53	5	was	be	AUX
ijtc-494	53	6	conducted	conduct	VERB
ijtc-494	53	7	by	by	ADP
ijtc-494	53	8	dougherty	dougherty	PROPN
ijtc-494	53	9	et	et	PROPN
ijtc-494	53	10	al	al	PROPN
ijtc-494	53	11	.	.	PROPN
ijtc-494	53	12	,	,	PUNCT
ijtc-494	53	13	(	(	PUNCT
ijtc-494	53	14	2003	2003	NUM
ijtc-494	53	15	)	)	PUNCT
ijtc-494	53	16	.	.	PUNCT
ijtc-494	54	1	they	they	PRON
ijtc-494	54	2	investigated	investigate	VERB
ijtc-494	54	3	a	a	DET
ijtc-494	54	4	rebudgeting	rebudgete	VERB
ijtc-494	54	5	process	process	NOUN
ijtc-494	54	6	in	in	ADP
ijtc-494	54	7	15	15	NUM
ijtc-494	54	8	cities	city	NOUN
ijtc-494	54	9	located	locate	VERB
ijtc-494	54	10	in	in	ADP
ijtc-494	54	11	west	west	PROPN
ijtc-494	54	12	virginia	virginia	PROPN
ijtc-494	54	13	.	.	PUNCT
ijtc-494	55	1	they	they	PRON
ijtc-494	55	2	argue	argue	VERB
ijtc-494	55	3	that	that	SCONJ
ijtc-494	55	4	significant	significant	ADJ
ijtc-494	55	5	differences	difference	NOUN
ijtc-494	55	6	between	between	ADP
ijtc-494	55	7	original	original	ADJ
ijtc-494	55	8	budgets	budget	NOUN
ijtc-494	55	9	and	and	CCONJ
ijtc-494	55	10	revised	revise	VERB
ijtc-494	55	11	budgets	budget	NOUN
ijtc-494	55	12	.	.	PUNCT
ijtc-494	56	1	study	study	NOUN
ijtc-494	56	2	of	of	ADP
ijtc-494	56	3	re	re	NOUN
ijtc-494	56	4	-	-	NOUN
ijtc-494	56	5	budgeting	budgeting	ADJ
ijtc-494	56	6	in	in	ADP
ijtc-494	56	7	91	91	NUM
ijtc-494	56	8	cities	city	NOUN
ijtc-494	56	9	in	in	ADP
ijtc-494	56	10	the	the	DET
ijtc-494	56	11	usa	usa	PROPN
ijtc-494	56	12	,	,	PUNCT
ijtc-494	56	13	proposed	propose	VERB
ijtc-494	56	14	that	that	SCONJ
ijtc-494	56	15	the	the	DET
ijtc-494	56	16	re	re	NOUN
ijtc-494	56	17	-	-	ADJ
ijtc-494	56	18	budgeting	budgeting	ADJ
ijtc-494	56	19	occurred	occur	VERB
ijtc-494	56	20	because	because	SCONJ
ijtc-494	56	21	of	of	ADP
ijtc-494	56	22	the	the	DET
ijtc-494	56	23	organizational	organizational	ADJ
ijtc-494	56	24	needs	need	NOUN
ijtc-494	56	25	and	and	CCONJ
ijtc-494	56	26	environmental	environmental	ADJ
ijtc-494	56	27	pressure	pressure	NOUN
ijtc-494	56	28	(	(	PUNCT
ijtc-494	56	29	raudla	raudla	NOUN
ijtc-494	56	30	&	&	CCONJ
ijtc-494	56	31	douglas	douglas	PROPN
ijtc-494	56	32	,	,	PUNCT
ijtc-494	56	33	2022	2022	NUM
ijtc-494	56	34	)	)	PUNCT
ijtc-494	56	35	.	.	PUNCT
ijtc-494	57	1	that	that	SCONJ
ijtc-494	57	2	phenomena	phenomenon	NOUN
ijtc-494	57	3	are	be	AUX
ijtc-494	57	4	somewhat	somewhat	ADV
ijtc-494	57	5	different	different	ADJ
ijtc-494	57	6	from	from	ADP
ijtc-494	57	7	the	the	DET
ijtc-494	57	8	rebudgeting	rebudgeting	NOUN
ijtc-494	57	9	because	because	SCONJ
ijtc-494	57	10	of	of	ADP
ijtc-494	57	11	politics	politic	NOUN
ijtc-494	57	12	during	during	ADP
ijtc-494	57	13	the	the	DET
ijtc-494	57	14	pre	pre	ADJ
ijtc-494	57	15	-	-	ADJ
ijtc-494	57	16	general	general	ADJ
ijtc-494	57	17	election	election	NOUN
ijtc-494	57	18	.	.	PUNCT
ijtc-494	58	1	the	the	DET
ijtc-494	58	2	differences	difference	NOUN
ijtc-494	58	3	are	be	AUX
ijtc-494	58	4	budget	budget	NOUN
ijtc-494	58	5	balance	balance	NOUN
ijtc-494	58	6	,	,	PUNCT
ijtc-494	58	7	total	total	ADJ
ijtc-494	58	8	expenditure	expenditure	NOUN
ijtc-494	58	9	,	,	PUNCT
ijtc-494	58	10	investment	investment	NOUN
ijtc-494	58	11	expenditure	expenditure	NOUN
ijtc-494	58	12	,	,	PUNCT
ijtc-494	58	13	and	and	CCONJ
ijtc-494	58	14	administrative	administrative	ADJ
ijtc-494	58	15	expenditure	expenditure	NOUN
ijtc-494	58	16	including	include	VERB
ijtc-494	58	17	donations	donation	NOUN
ijtc-494	58	18	,	,	PUNCT
ijtc-494	58	19	social	social	ADJ
ijtc-494	58	20	assistance	assistance	NOUN
ijtc-494	58	21	,	,	PUNCT
ijtc-494	58	22	and	and	CCONJ
ijtc-494	58	23	financial	financial	ADJ
ijtc-494	58	24	aid	aid	NOUN
ijtc-494	58	25	spending	spending	NOUN
ijtc-494	58	26	that	that	PRON
ijtc-494	58	27	significantly	significantly	ADV
ijtc-494	58	28	,	,	PUNCT
ijtc-494	58	29	affect	affect	VERB
ijtc-494	58	30	budgeting	budgeting	NOUN
ijtc-494	58	31	(	(	PUNCT
ijtc-494	58	32	rakhman	rakhman	NOUN
ijtc-494	58	33	,	,	PUNCT
ijtc-494	58	34	2019	2019	NUM
ijtc-494	58	35	;	;	PUNCT
ijtc-494	58	36	setiawan	setiawan	PROPN
ijtc-494	58	37	&	&	CCONJ
ijtc-494	58	38	rizkiah	rizkiah	PROPN
ijtc-494	58	39	,	,	PUNCT
ijtc-494	58	40	2017	2017	NUM
ijtc-494	58	41	;	;	PUNCT
ijtc-494	58	42	sjahrir	sjahrir	NOUN
ijtc-494	58	43	et	et	PROPN
ijtc-494	58	44	al	al	PROPN
ijtc-494	58	45	.	.	PROPN
ijtc-494	58	46	,	,	PUNCT
ijtc-494	58	47	2013	2013	NUM
ijtc-494	58	48	)	)	PUNCT
ijtc-494	58	49	.	.	PUNCT
ijtc-494	59	1	the	the	DET
ijtc-494	59	2	re	re	ADJ
ijtc-494	59	3	-	-	ADJ
ijtc-494	59	4	budgeting	budgeting	ADJ
ijtc-494	59	5	study	study	NOUN
ijtc-494	59	6	by	by	ADP
ijtc-494	59	7	using	use	VERB
ijtc-494	59	8	policies	policy	NOUN
ijtc-494	59	9	on	on	ADP
ijtc-494	59	10	re	re	VERB
ijtc-494	59	11	-	-	VERB
ijtc-494	59	12	focusing	focus	VERB
ijtc-494	59	13	the	the	DET
ijtc-494	59	14	regional	regional	ADJ
ijtc-494	59	15	government	government	NOUN
ijtc-494	59	16	in	in	ADP
ijtc-494	59	17	indonesia	indonesia	PROPN
ijtc-494	59	18	contributes	contribute	VERB
ijtc-494	59	19	to	to	ADP
ijtc-494	59	20	budget	budget	NOUN
ijtc-494	59	21	literature	literature	NOUN
ijtc-494	59	22	and	and	CCONJ
ijtc-494	59	23	primarily	primarily	ADV
ijtc-494	59	24	to	to	PART
ijtc-494	59	25	research	research	VERB
ijtc-494	59	26	on	on	ADP
ijtc-494	59	27	budget	budget	NOUN
ijtc-494	59	28	re	re	VERB
ijtc-494	59	29	-	-	VERB
ijtc-494	59	30	focusing	focus	VERB
ijtc-494	59	31	because	because	SCONJ
ijtc-494	59	32	of	of	ADP
ijtc-494	59	33	covid-19	covid-19	PROPN
ijtc-494	59	34	impacts	impact	NOUN
ijtc-494	59	35	.	.	PUNCT
ijtc-494	60	1	the	the	DET
ijtc-494	60	2	investigations	investigation	NOUN
ijtc-494	60	3	on	on	ADP
ijtc-494	60	4	the	the	DET
ijtc-494	60	5	budget	budget	NOUN
ijtc-494	60	6	re	re	VERB
ijtc-494	60	7	-	-	VERB
ijtc-494	60	8	focusing	focus	VERB
ijtc-494	60	9	are	be	AUX
ijtc-494	60	10	scarcely	scarcely	ADV
ijtc-494	60	11	revealed	reveal	VERB
ijtc-494	60	12	.	.	PUNCT
ijtc-494	61	1	then	then	ADV
ijtc-494	61	2	,	,	PUNCT
ijtc-494	61	3	the	the	DET
ijtc-494	61	4	economic	economic	ADJ
ijtc-494	61	5	effects	effect	NOUN
ijtc-494	61	6	because	because	SCONJ
ijtc-494	61	7	of	of	ADP
ijtc-494	61	8	a	a	DET
ijtc-494	61	9	pandemic	pandemic	NOUN
ijtc-494	61	10	also	also	ADV
ijtc-494	61	11	come	come	VERB
ijtc-494	61	12	up	up	ADP
ijtc-494	61	13	in	in	ADP
ijtc-494	61	14	a	a	DET
ijtc-494	61	15	country	country	NOUN
ijtc-494	61	16	.	.	PUNCT
ijtc-494	62	1	this	this	DET
ijtc-494	62	2	study	study	NOUN
ijtc-494	62	3	discusses	discuss	VERB
ijtc-494	62	4	the	the	DET
ijtc-494	62	5	uniqueness	uniqueness	NOUN
ijtc-494	62	6	of	of	ADP
ijtc-494	62	7	indonesia	indonesia	PROPN
ijtc-494	62	8	's	's	PART
ijtc-494	62	9	regional	regional	ADJ
ijtc-494	62	10	government	government	NOUN
ijtc-494	62	11	policies	policy	NOUN
ijtc-494	62	12	in	in	ADP
ijtc-494	62	13	handling	handle	VERB
ijtc-494	62	14	covid-19	covid-19	PROPN
ijtc-494	62	15	by	by	ADP
ijtc-494	62	16	implementing	implement	VERB
ijtc-494	62	17	budget	budget	NOUN
ijtc-494	62	18	re	re	VERB
ijtc-494	62	19	-	-	VERB
ijtc-494	62	20	focusing	focus	VERB
ijtc-494	62	21	.	.	PUNCT
ijtc-494	63	1	review	review	NOUN
ijtc-494	63	2	of	of	ADP
ijtc-494	63	3	literature	literature	NOUN
ijtc-494	63	4	and	and	CCONJ
ijtc-494	63	5	hypotheses	hypothese	VERB
ijtc-494	63	6	development	development	NOUN
ijtc-494	63	7	1.1	1.1	NUM
ijtc-494	63	8	re	re	NOUN
ijtc-494	63	9	-	-	VERB
ijtc-494	63	10	budgeting	budget	VERB
ijtc-494	63	11	a	a	DET
ijtc-494	63	12	budget	budget	NOUN
ijtc-494	63	13	is	be	AUX
ijtc-494	63	14	dynamic	dynamic	ADJ
ijtc-494	63	15	.	.	PUNCT
ijtc-494	64	1	it	it	PRON
ijtc-494	64	2	should	should	AUX
ijtc-494	64	3	give	give	VERB
ijtc-494	64	4	an	an	DET
ijtc-494	64	5	ability	ability	NOUN
ijtc-494	64	6	to	to	PART
ijtc-494	64	7	manage	manage	VERB
ijtc-494	64	8	unpredictable	unpredictable	ADJ
ijtc-494	64	9	things	thing	NOUN
ijtc-494	64	10	,	,	PUNCT
ijtc-494	64	11	but	but	CCONJ
ijtc-494	64	12	it	it	PRON
ijtc-494	64	13	will	will	AUX
ijtc-494	64	14	not	not	PART
ijtc-494	64	15	neglect	neglect	VERB
ijtc-494	64	16	or	or	CCONJ
ijtc-494	64	17	sacrifice	sacrifice	NOUN
ijtc-494	64	18	control	control	NOUN
ijtc-494	64	19	and	and	CCONJ
ijtc-494	64	20	accountability	accountability	NOUN
ijtc-494	64	21	in	in	ADP
ijtc-494	64	22	the	the	DET
ijtc-494	64	23	budget	budget	NOUN
ijtc-494	64	24	during	during	ADP
ijtc-494	64	25	pra	pra	PROPN
ijtc-494	64	26	execution	execution	NOUN
ijtc-494	64	27	.	.	PUNCT
ijtc-494	65	1	budgeting	budgeting	NOUN
ijtc-494	65	2	is	be	AUX
ijtc-494	65	3	a	a	DET
ijtc-494	65	4	relationship	relationship	NOUN
ijtc-494	65	5	between	between	ADP
ijtc-494	65	6	recurring	recur	VERB
ijtc-494	65	7	expenditure	expenditure	NOUN
ijtc-494	65	8	and	and	CCONJ
ijtc-494	65	9	plans	plan	NOUN
ijtc-494	65	10	to	to	PART
ijtc-494	65	11	achieve	achieve	VERB
ijtc-494	65	12	goals	goal	NOUN
ijtc-494	65	13	.	.	PUNCT
ijtc-494	66	1	the	the	DET
ijtc-494	66	2	process	process	NOUN
ijtc-494	66	3	involves	involve	VERB
ijtc-494	66	4	three	three	NUM
ijtc-494	66	5	functions	function	NOUN
ijtc-494	66	6	in	in	ADP
ijtc-494	66	7	the	the	DET
ijtc-494	66	8	budgeting	budgeting	NOUN
ijtc-494	66	9	system	system	NOUN
ijtc-494	66	10	;	;	PUNCT
ijtc-494	66	11	planning	planning	NOUN
ijtc-494	66	12	,	,	PUNCT
ijtc-494	66	13	activity	activity	NOUN
ijtc-494	66	14	management	management	NOUN
ijtc-494	66	15	,	,	PUNCT
ijtc-494	66	16	and	and	CCONJ
ijtc-494	66	17	expenditure	expenditure	NOUN
ijtc-494	66	18	controlling	control	VERB
ijtc-494	66	19	.	.	PUNCT
ijtc-494	67	1	an	an	DET
ijtc-494	67	2	example	example	NOUN
ijtc-494	67	3	of	of	ADP
ijtc-494	67	4	budget	budget	NOUN
ijtc-494	67	5	implementation	implementation	NOUN
ijtc-494	67	6	is	be	AUX
ijtc-494	67	7	that	that	SCONJ
ijtc-494	67	8	the	the	DET
ijtc-494	67	9	stakeholders	stakeholder	NOUN
ijtc-494	67	10	can	can	AUX
ijtc-494	67	11	develop	develop	VERB
ijtc-494	67	12	budgets	budget	NOUN
ijtc-494	67	13	flexibly	flexibly	ADV
ijtc-494	67	14	to	to	PART
ijtc-494	67	15	effectively	effectively	ADV
ijtc-494	67	16	and	and	CCONJ
ijtc-494	67	17	efficiently	efficiently	ADV
ijtc-494	67	18	achieve	achieve	VERB
ijtc-494	67	19	their	their	PRON
ijtc-494	67	20	goals	goal	NOUN
ijtc-494	67	21	(	(	PUNCT
ijtc-494	67	22	dougherty	dougherty	PROPN
ijtc-494	67	23	et	et	PROPN
ijtc-494	67	24	al	al	PROPN
ijtc-494	67	25	.	.	PROPN
ijtc-494	67	26	,	,	PUNCT
ijtc-494	67	27	(	(	PUNCT
ijtc-494	67	28	2003	2003	NUM
ijtc-494	67	29	)	)	PUNCT
ijtc-494	67	30	the	the	DET
ijtc-494	67	31	budget	budget	NOUN
ijtc-494	67	32	is	be	AUX
ijtc-494	67	33	the	the	DET
ijtc-494	67	34	government	government	NOUN
ijtc-494	67	35	's	's	PART
ijtc-494	67	36	tool	tool	NOUN
ijtc-494	67	37	to	to	PART
ijtc-494	67	38	carry	carry	VERB
ijtc-494	67	39	out	out	ADP
ijtc-494	67	40	their	their	PRON
ijtc-494	67	41	duties	duty	NOUN
ijtc-494	67	42	,	,	PUNCT
ijtc-494	67	43	concrete	concrete	ADJ
ijtc-494	67	44	and	and	CCONJ
ijtc-494	67	45	integrative	integrative	ADJ
ijtc-494	67	46	plans	plan	NOUN
ijtc-494	67	47	,	,	PUNCT
ijtc-494	67	48	and	and	CCONJ
ijtc-494	67	49	commitment	commitment	NOUN
ijtc-494	67	50	,	,	PUNCT
ijtc-494	67	51	issue	issue	NOUN
ijtc-494	67	52	,	,	PUNCT
ijtc-494	67	53	and	and	CCONJ
ijtc-494	67	54	implement	implement	VERB
ijtc-494	67	55	their	their	PRON
ijtc-494	67	56	policies	policy	NOUN
ijtc-494	67	57	(	(	PUNCT
ijtc-494	67	58	forrester	forrester	PROPN
ijtc-494	67	59	&	&	CCONJ
ijtc-494	67	60	mullins	mullins	PROPN
ijtc-494	67	61	,	,	PUNCT
ijtc-494	67	62	1992	1992	NUM
ijtc-494	67	63	)	)	PUNCT
ijtc-494	67	64	.	.	PUNCT
ijtc-494	68	1	in	in	ADP
ijtc-494	68	2	the	the	DET
ijtc-494	68	3	process	process	NOUN
ijtc-494	68	4	of	of	ADP
ijtc-494	68	5	developing	develop	VERB
ijtc-494	68	6	the	the	DET
ijtc-494	68	7	budget	budget	NOUN
ijtc-494	68	8	,	,	PUNCT
ijtc-494	68	9	re	re	VERB
ijtc-494	68	10	-	-	VERB
ijtc-494	68	11	budgeting	budgeting	ADJ
ijtc-494	68	12	is	be	AUX
ijtc-494	68	13	expected	expect	VERB
ijtc-494	68	14	because	because	SCONJ
ijtc-494	68	15	of	of	ADP
ijtc-494	68	16	some	some	DET
ijtc-494	68	17	essential	essential	ADJ
ijtc-494	68	18	factors	factor	NOUN
ijtc-494	68	19	.	.	PUNCT
ijtc-494	69	1	(	(	PUNCT
ijtc-494	69	2	forrester	forrester	PROPN
ijtc-494	69	3	&	&	CCONJ
ijtc-494	69	4	mullins	mullins	PROPN
ijtc-494	69	5	,	,	PUNCT
ijtc-494	69	6	1992	1992	NUM
ijtc-494	69	7	)	)	PUNCT
ijtc-494	69	8	.	.	PUNCT
ijtc-494	70	1	dougherty	dougherty	PROPN
ijtc-494	70	2	et	et	PROPN
ijtc-494	70	3	al	al	PROPN
ijtc-494	70	4	.	.	PROPN
ijtc-494	70	5	,	,	PUNCT
ijtc-494	70	6	(	(	PUNCT
ijtc-494	70	7	2003	2003	NUM
ijtc-494	70	8	)	)	PUNCT
ijtc-494	70	9	reveals	reveal	VERB
ijtc-494	70	10	that	that	SCONJ
ijtc-494	70	11	statistically	statistically	ADV
ijtc-494	70	12	significant	significant	ADJ
ijtc-494	70	13	differences	difference	NOUN
ijtc-494	70	14	appear	appear	VERB
ijtc-494	70	15	in	in	ADP
ijtc-494	70	16	the	the	DET
ijtc-494	70	17	process	process	NOUN
ijtc-494	70	18	of	of	ADP
ijtc-494	70	19	re	re	NOUN
ijtc-494	70	20	-	-	VERB
ijtc-494	70	21	budgeting	budgeting	ADJ
ijtc-494	70	22	for	for	ADP
ijtc-494	70	23	15	15	NUM
ijtc-494	70	24	cities	city	NOUN
ijtc-494	70	25	in	in	ADP
ijtc-494	70	26	west	west	PROPN
ijtc-494	70	27	virginia	virginia	PROPN
ijtc-494	70	28	.	.	PUNCT
ijtc-494	71	1	anessi	anessi	PROPN
ijtc-494	71	2	-	-	PUNCT
ijtc-494	71	3	pessina	pessina	PROPN
ijtc-494	71	4	et	et	PROPN
ijtc-494	71	5	al	al	PROPN
ijtc-494	71	6	.	.	PROPN
ijtc-494	71	7	,	,	PUNCT
ijtc-494	71	8	(	(	PUNCT
ijtc-494	71	9	2016)spointed	2016)spointe	VERB
ijtc-494	71	10	out	out	ADP
ijtc-494	71	11	that	that	SCONJ
ijtc-494	71	12	re	re	VERB
ijtc-494	71	13	-	-	VERB
ijtc-494	71	14	budgeting	budgeting	ADJ
ijtc-494	71	15	is	be	AUX
ijtc-494	71	16	a	a	DET
ijtc-494	71	17	way	way	NOUN
ijtc-494	71	18	to	to	PART
ijtc-494	71	19	cope	cope	VERB
ijtc-494	71	20	with	with	ADP
ijtc-494	71	21	social	social	ADJ
ijtc-494	71	22	and	and	CCONJ
ijtc-494	71	23	economic	economic	ADJ
ijtc-494	71	24	problems	problem	NOUN
ijtc-494	71	25	.	.	PUNCT
ijtc-494	72	1	they	they	PRON
ijtc-494	72	2	also	also	ADV
ijtc-494	72	3	informed	inform	VERB
ijtc-494	72	4	that	that	SCONJ
ijtc-494	72	5	politician	politician	NOUN
ijtc-494	72	6	also	also	ADV
ijtc-494	72	7	implements	implement	VERB
ijtc-494	72	8	re	re	VERB
ijtc-494	72	9	-	-	VERB
ijtc-494	72	10	budgeting	budgeting	ADJ
ijtc-494	72	11	to	to	PART
ijtc-494	72	12	increase	increase	VERB
ijtc-494	72	13	their	their	PRON
ijtc-494	72	14	electabilities	electabilitie	NOUN
ijtc-494	72	15	.	.	PUNCT
ijtc-494	73	1	however	however	ADV
ijtc-494	73	2	,	,	PUNCT
ijtc-494	73	3	based	base	VERB
ijtc-494	73	4	on	on	ADP
ijtc-494	73	5	a	a	DET
ijtc-494	73	6	survey	survey	NOUN
ijtc-494	73	7	on	on	ADP
ijtc-494	73	8	91	91	NUM
ijtc-494	73	9	cities	city	NOUN
ijtc-494	73	10	in	in	ADP
ijtc-494	73	11	the	the	DET
ijtc-494	73	12	usa	usa	PROPN
ijtc-494	73	13	,	,	PUNCT
ijtc-494	73	14	organizational	organizational	ADJ
ijtc-494	73	15	needs	need	NOUN
ijtc-494	73	16	and	and	CCONJ
ijtc-494	73	17	environmental	environmental	ADJ
ijtc-494	73	18	pressures	pressure	NOUN
ijtc-494	73	19	encourage	encourage	VERB
ijtc-494	73	20	rebudgeting	rebudgete	VERB
ijtc-494	73	21	.	.	PUNCT
ijtc-494	74	1	cornia	cornia	PROPN
ijtc-494	74	2	et	et	PROPN
ijtc-494	74	3	al	al	PROPN
ijtc-494	74	4	.	.	PROPN
ijtc-494	75	1	(	(	PUNCT
ijtc-494	75	2	2004	2004	NUM
ijtc-494	75	3	)	)	PUNCT
ijtc-494	75	4	wrote	write	VERB
ijtc-494	75	5	that	that	SCONJ
ijtc-494	75	6	stakeholders	stakeholder	NOUN
ijtc-494	75	7	can	can	AUX
ijtc-494	75	8	have	have	VERB
ijtc-494	75	9	the	the	DET
ijtc-494	75	10	flexibility	flexibility	NOUN
ijtc-494	75	11	to	to	PART
ijtc-494	75	12	develop	develop	VERB
ijtc-494	75	13	re	re	VERB
ijtc-494	75	14	-	-	ADJ
ijtc-494	75	15	budgeting	budgeting	ADJ
ijtc-494	75	16	and	and	CCONJ
ijtc-494	75	17	re	re	ADJ
ijtc-494	75	18	-	-	ADJ
ijtc-494	75	19	allocating	allocate	VERB
ijtc-494	75	20	income	income	NOUN
ijtc-494	75	21	when	when	SCONJ
ijtc-494	75	22	facing	face	VERB
ijtc-494	75	23	an	an	DET
ijtc-494	75	24	unexpected	unexpected	ADJ
ijtc-494	75	25	situation	situation	NOUN
ijtc-494	75	26	.	.	PUNCT
ijtc-494	76	1	re	re	VERB
ijtc-494	76	2	-	-	VERB
ijtc-494	76	3	budgeting	budgeting	ADJ
ijtc-494	76	4	aims	aim	VERB
ijtc-494	76	5	to	to	PART
ijtc-494	76	6	reach	reach	VERB
ijtc-494	76	7	the	the	DET
ijtc-494	76	8	budget	budget	NOUN
ijtc-494	76	9	's	's	PART
ijtc-494	76	10	goals	goal	NOUN
ijtc-494	76	11	,	,	PUNCT
ijtc-494	76	12	such	such	ADJ
ijtc-494	76	13	as	as	ADP
ijtc-494	76	14	continuity	continuity	NOUN
ijtc-494	76	15	,	,	PUNCT
ijtc-494	76	16	control	control	NOUN
ijtc-494	76	17	,	,	PUNCT
ijtc-494	76	18	accountability	accountability	NOUN
ijtc-494	76	19	,	,	PUNCT
ijtc-494	76	20	flexibility	flexibility	NOUN
ijtc-494	76	21	,	,	PUNCT
ijtc-494	76	22	and	and	CCONJ
ijtc-494	76	23	prediction	prediction	NOUN
ijtc-494	76	24	(	(	PUNCT
ijtc-494	76	25	besides	besides	ADV
ijtc-494	76	26	,	,	PUNCT
ijtc-494	76	27	rebudgeting	rebudgete	VERB
ijtc-494	76	28	is	be	AUX
ijtc-494	76	29	a	a	DET
ijtc-494	76	30	budgeting	budgeting	NOUN
ijtc-494	76	31	process	process	NOUN
ijtc-494	76	32	influenced	influence	VERB
ijtc-494	76	33	by	by	ADP
ijtc-494	76	34	certain	certain	ADJ
ijtc-494	76	35	factors	factor	NOUN
ijtc-494	76	36	from	from	ADP
ijtc-494	76	37	the	the	DET
ijtc-494	76	38	original	original	ADJ
ijtc-494	76	39	budget	budget	NOUN
ijtc-494	76	40	(	(	PUNCT
ijtc-494	76	41	rubin	rubin	PROPN
ijtc-494	76	42	,	,	PUNCT
ijtc-494	76	43	1990	1990	NUM
ijtc-494	76	44	)	)	PUNCT
ijtc-494	76	45	.	.	PUNCT
ijtc-494	77	1	politics	politic	NOUN
ijtc-494	77	2	is	be	AUX
ijtc-494	77	3	not	not	PART
ijtc-494	77	4	the	the	DET
ijtc-494	77	5	basis	basis	NOUN
ijtc-494	77	6	of	of	ADP
ijtc-494	77	7	a	a	DET
ijtc-494	77	8	re	re	ADJ
ijtc-494	77	9	-	-	ADJ
ijtc-494	77	10	budgeting	budgeting	ADJ
ijtc-494	77	11	process	process	NOUN
ijtc-494	77	12	in	in	ADP
ijtc-494	77	13	the	the	DET
ijtc-494	77	14	usa	usa	NOUN
ijtc-494	77	15	;	;	PUNCT
ijtc-494	77	16	it	it	PRON
ijtc-494	77	17	is	be	AUX
ijtc-494	77	18	because	because	SCONJ
ijtc-494	77	19	of	of	ADP
ijtc-494	77	20	management	management	NOUN
ijtc-494	77	21	needs	need	NOUN
ijtc-494	77	22	and	and	CCONJ
ijtc-494	77	23	environmental	environmental	ADJ
ijtc-494	77	24	impacts	impact	NOUN
ijtc-494	77	25	.	.	PUNCT
ijtc-494	78	1	in	in	ADP
ijtc-494	78	2	other	other	ADJ
ijtc-494	78	3	words	word	NOUN
ijtc-494	78	4	,	,	PUNCT
ijtc-494	78	5	the	the	DET
ijtc-494	78	6	environment	environment	NOUN
ijtc-494	78	7	can	can	AUX
ijtc-494	78	8	affect	affect	VERB
ijtc-494	78	9	a	a	DET
ijtc-494	78	10	budget	budget	NOUN
ijtc-494	78	11	in	in	ADP
ijtc-494	78	12	a	a	DET
ijtc-494	78	13	country	country	NOUN
ijtc-494	78	14	as	as	ADV
ijtc-494	78	15	well	well	ADV
ijtc-494	78	16	as	as	ADP
ijtc-494	78	17	covid-19	covid-19	PROPN
ijtc-494	78	18	.	.	PUNCT
ijtc-494	79	1	the	the	DET
ijtc-494	79	2	fiscal	fiscal	ADJ
ijtc-494	79	3	coordination	coordination	NOUN
ijtc-494	79	4	requirements	requirement	NOUN
ijtc-494	79	5	between	between	ADP
ijtc-494	79	6	budget	budget	NOUN
ijtc-494	79	7	authority	authority	NOUN
ijtc-494	79	8	in	in	ADP
ijtc-494	79	9	a	a	DET
ijtc-494	79	10	country	country	NOUN
ijtc-494	79	11	,	,	PUNCT
ijtc-494	79	12	province	province	NOUN
ijtc-494	79	13	,	,	PUNCT
ijtc-494	79	14	and	and	CCONJ
ijtc-494	79	15	regional	regional	ADJ
ijtc-494	79	16	area	area	NOUN
ijtc-494	79	17	during	during	ADP
ijtc-494	79	18	the	the	DET
ijtc-494	79	19	covid-19	covid-19	PROPN
ijtc-494	79	20	pandemics	pandemic	NOUN
ijtc-494	79	21	become	become	VERB
ijtc-494	79	22	crucial	crucial	ADJ
ijtc-494	79	23	in	in	ADP
ijtc-494	79	24	covid-19	covid-19	PROPN
ijtc-494	79	25	budget	budget	NOUN
ijtc-494	79	26	refocusing	refocusing	NOUN
ijtc-494	79	27	:	:	PUNCT
ijtc-494	79	28	evidence	evidence	NOUN
ijtc-494	79	29	from	from	ADP
ijtc-494	79	30	indonesia	indonesia	PROPN
ijtc-494	79	31	rachmadani	rachmadani	PROPN
ijtc-494	79	32	,	,	PUNCT
ijtc-494	79	33	suhardjanto	suhardjanto	PROPN
ijtc-494	79	34	,	,	PUNCT
ijtc-494	79	35	setiawan	setiawan	NOUN
ijtc-494	79	36	,	,	PUNCT
ijtc-494	79	37	and	and	CCONJ
ijtc-494	79	38	rosadi	rosadi	NOUN
ijtc-494	79	39	239	239	NUM
ijtc-494	79	40	|	|	ADV
ijtc-494	79	41	ilomata	ilomata	PROPN
ijtc-494	79	42	international	international	ADJ
ijtc-494	79	43	journal	journal	NOUN
ijtc-494	79	44	of	of	ADP
ijtc-494	79	45	tax	tax	PROPN
ijtc-494	79	46	&	&	CCONJ
ijtc-494	79	47	accounting	account	VERB
ijtc-494	79	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-494	79	49	developing	develop	VERB
ijtc-494	79	50	countries	country	NOUN
ijtc-494	79	51	'	'	PART
ijtc-494	79	52	fiscal	fiscal	ADJ
ijtc-494	79	53	management	management	NOUN
ijtc-494	79	54	(	(	PUNCT
ijtc-494	79	55	zhu	zhu	X
ijtc-494	79	56	et	et	PROPN
ijtc-494	79	57	al	al	PROPN
ijtc-494	79	58	.	.	PROPN
ijtc-494	79	59	,	,	PUNCT
ijtc-494	79	60	2020	2020	NUM
ijtc-494	79	61	)	)	PUNCT
ijtc-494	79	62	.	.	PUNCT
ijtc-494	80	1	it	it	PRON
ijtc-494	80	2	is	be	AUX
ijtc-494	80	3	as	as	ADV
ijtc-494	80	4	well	well	ADV
ijtc-494	80	5	as	as	ADP
ijtc-494	80	6	the	the	DET
ijtc-494	80	7	covid-19	covid-19	PROPN
ijtc-494	80	8	pandemic	pandemic	NOUN
ijtc-494	80	9	that	that	PRON
ijtc-494	80	10	occurs	occur	VERB
ijtc-494	80	11	in	in	ADP
ijtc-494	80	12	indonesia	indonesia	PROPN
ijtc-494	80	13	;	;	PUNCT
ijtc-494	80	14	financial	financial	ADJ
ijtc-494	80	15	accountability	accountability	NOUN
ijtc-494	80	16	is	be	AUX
ijtc-494	80	17	a	a	DET
ijtc-494	80	18	crucial	crucial	ADJ
ijtc-494	80	19	problem	problem	NOUN
ijtc-494	80	20	in	in	ADP
ijtc-494	80	21	budget	budget	NOUN
ijtc-494	80	22	reformation	reformation	NOUN
ijtc-494	80	23	,	,	PUNCT
ijtc-494	80	24	especially	especially	ADV
ijtc-494	80	25	for	for	SCONJ
ijtc-494	80	26	people	people	NOUN
ijtc-494	80	27	exposes	expose	VERB
ijtc-494	80	28	to	to	ADP
ijtc-494	80	29	the	the	DET
ijtc-494	80	30	covid	covid	PROPN
ijtc-494	80	31	outbreak	outbreak	NOUN
ijtc-494	80	32	19	19	NUM
ijtc-494	80	33	(	(	PUNCT
ijtc-494	80	34	lassa	lassa	PROPN
ijtc-494	80	35	,	,	PUNCT
ijtc-494	80	36	2020	2020	NUM
ijtc-494	80	37	)	)	PUNCT
ijtc-494	80	38	.	.	PUNCT
ijtc-494	81	1	1.2	1.2	NUM
ijtc-494	81	2	covid-19	covid-19	PROPN
ijtc-494	81	3	impacts	impact	NOUN
ijtc-494	81	4	and	and	CCONJ
ijtc-494	81	5	budget	budget	NOUN
ijtc-494	81	6	refocusing	refocusing	NOUN
ijtc-494	81	7	researchers	researcher	NOUN
ijtc-494	81	8	have	have	AUX
ijtc-494	81	9	conducted	conduct	VERB
ijtc-494	81	10	many	many	ADJ
ijtc-494	81	11	research	research	NOUN
ijtc-494	81	12	types	type	NOUN
ijtc-494	81	13	on	on	ADP
ijtc-494	81	14	covid-19	covid-19	PROPN
ijtc-494	81	15	(	(	PUNCT
ijtc-494	81	16	ceylan	ceylan	PROPN
ijtc-494	81	17	et	et	PROPN
ijtc-494	81	18	al	al	PROPN
ijtc-494	81	19	.	.	PROPN
ijtc-494	82	1	(	(	PUNCT
ijtc-494	82	2	2020	2020	NUM
ijtc-494	82	3	)	)	PUNCT
ijtc-494	82	4	;	;	PUNCT
ijtc-494	83	1	dzigbede	dzigbede	PROPN
ijtc-494	83	2	&	&	CCONJ
ijtc-494	83	3	pathak	pathak	PROPN
ijtc-494	83	4	(	(	PUNCT
ijtc-494	83	5	2020	2020	NUM
ijtc-494	83	6	)	)	PUNCT
ijtc-494	83	7	;	;	PUNCT
ijtc-494	83	8	andrew	andrew	PROPN
ijtc-494	83	9	et	et	PROPN
ijtc-494	83	10	al	al	PROPN
ijtc-494	83	11	.	.	PROPN
ijtc-494	83	12	,	,	PUNCT
ijtc-494	83	13	2020	2020	NUM
ijtc-494	83	14	;	;	PUNCT
ijtc-494	83	15	ozili	ozili	NOUN
ijtc-494	83	16	,	,	PUNCT
ijtc-494	83	17	2020	2020	NUM
ijtc-494	83	18	)	)	PUNCT
ijtc-494	83	19	.	.	PUNCT
ijtc-494	84	1	the	the	DET
ijtc-494	84	2	covid-19	covid-19	PROPN
ijtc-494	84	3	pushes	push	VERB
ijtc-494	84	4	the	the	DET
ijtc-494	84	5	world	world	NOUN
ijtc-494	84	6	's	's	PART
ijtc-494	84	7	countries	country	NOUN
ijtc-494	84	8	to	to	PART
ijtc-494	84	9	have	have	VERB
ijtc-494	84	10	economic	economic	ADJ
ijtc-494	84	11	shocks	shock	NOUN
ijtc-494	84	12	,	,	PUNCT
ijtc-494	84	13	crisis	crisis	NOUN
ijtc-494	84	14	,	,	PUNCT
ijtc-494	84	15	and	and	CCONJ
ijtc-494	84	16	fear	fear	NOUN
ijtc-494	84	17	as	as	SCONJ
ijtc-494	84	18	they	they	PRON
ijtc-494	84	19	will	will	AUX
ijtc-494	84	20	have	have	VERB
ijtc-494	84	21	recession	recession	NOUN
ijtc-494	84	22	financial	financial	ADJ
ijtc-494	84	23	collapse	collapse	NOUN
ijtc-494	84	24	.	.	PUNCT
ijtc-494	85	1	the	the	DET
ijtc-494	85	2	countries	country	NOUN
ijtc-494	85	3	need	need	VERB
ijtc-494	85	4	a	a	DET
ijtc-494	85	5	tough	tough	ADJ
ijtc-494	85	6	and	and	CCONJ
ijtc-494	85	7	firm	firm	ADJ
ijtc-494	85	8	leader	leader	NOUN
ijtc-494	85	9	.	.	PUNCT
ijtc-494	86	1	planning	plan	VERB
ijtc-494	86	2	for	for	ADP
ijtc-494	86	3	the	the	DET
ijtc-494	86	4	medium	medium	ADJ
ijtc-494	86	5	and	and	CCONJ
ijtc-494	86	6	long	long	ADJ
ijtc-494	86	7	run	run	NOUN
ijtc-494	86	8	should	should	AUX
ijtc-494	86	9	be	be	AUX
ijtc-494	86	10	a	a	DET
ijtc-494	86	11	balanced	balanced	ADJ
ijtc-494	86	12	strategy	strategy	NOUN
ijtc-494	86	13	to	to	PART
ijtc-494	86	14	handle	handle	VERB
ijtc-494	86	15	the	the	DET
ijtc-494	86	16	crisis	crisis	NOUN
ijtc-494	86	17	because	because	SCONJ
ijtc-494	86	18	of	of	ADP
ijtc-494	86	19	covid-19	covid-19	PROPN
ijtc-494	86	20	.	.	PUNCT
ijtc-494	87	1	developing	develop	VERB
ijtc-494	87	2	social	social	ADJ
ijtc-494	87	3	and	and	CCONJ
ijtc-494	87	4	economic	economic	ADJ
ijtc-494	87	5	sectors	sector	NOUN
ijtc-494	87	6	should	should	AUX
ijtc-494	87	7	prioritize	prioritize	VERB
ijtc-494	87	8	entrepreneurial	entrepreneurial	ADJ
ijtc-494	87	9	sectors	sector	NOUN
ijtc-494	87	10	and	and	CCONJ
ijtc-494	87	11	create	create	VERB
ijtc-494	87	12	sustainable	sustainable	ADJ
ijtc-494	87	13	businesses	business	NOUN
ijtc-494	87	14	(	(	PUNCT
ijtc-494	87	15	nicola	nicola	PROPN
ijtc-494	87	16	et	et	PROPN
ijtc-494	87	17	al	al	PROPN
ijtc-494	87	18	.	.	PROPN
ijtc-494	87	19	,	,	PUNCT
ijtc-494	87	20	2020	2020	NUM
ijtc-494	87	21	)	)	PUNCT
ijtc-494	87	22	.	.	PUNCT
ijtc-494	88	1	all	all	DET
ijtc-494	88	2	world	world	NOUN
ijtc-494	88	3	governments	government	NOUN
ijtc-494	88	4	have	have	VERB
ijtc-494	88	5	various	various	ADJ
ijtc-494	88	6	efforts	effort	NOUN
ijtc-494	88	7	as	as	ADP
ijtc-494	88	8	emergency	emergency	NOUN
ijtc-494	88	9	measures	measure	NOUN
ijtc-494	88	10	,	,	PUNCT
ijtc-494	88	11	social	social	ADJ
ijtc-494	88	12	restriction	restriction	NOUN
ijtc-494	88	13	,	,	PUNCT
ijtc-494	88	14	and	and	CCONJ
ijtc-494	88	15	economic	economic	ADJ
ijtc-494	88	16	and	and	CCONJ
ijtc-494	88	17	social	social	ADJ
ijtc-494	88	18	assistance	assistance	NOUN
ijtc-494	88	19	to	to	PART
ijtc-494	88	20	minimize	minimize	VERB
ijtc-494	88	21	the	the	DET
ijtc-494	88	22	adverse	adverse	ADJ
ijtc-494	88	23	economic	economic	ADJ
ijtc-494	88	24	impact	impact	NOUN
ijtc-494	88	25	(	(	PUNCT
ijtc-494	88	26	ashraf	ashraf	NOUN
ijtc-494	88	27	,	,	PUNCT
ijtc-494	88	28	2020	2020	NUM
ijtc-494	88	29	)	)	PUNCT
ijtc-494	88	30	.	.	PUNCT
ijtc-494	89	1	the	the	DET
ijtc-494	89	2	transmission	transmission	NOUN
ijtc-494	89	3	prevention	prevention	NOUN
ijtc-494	89	4	of	of	ADP
ijtc-494	89	5	covid-19	covid-19	PROPN
ijtc-494	89	6	to	to	PART
ijtc-494	89	7	cope	cope	VERB
ijtc-494	89	8	with	with	ADP
ijtc-494	89	9	health	health	NOUN
ijtc-494	89	10	problems	problem	NOUN
ijtc-494	89	11	significantly	significantly	ADV
ijtc-494	89	12	impacts	impact	VERB
ijtc-494	89	13	the	the	DET
ijtc-494	89	14	social	social	ADJ
ijtc-494	89	15	and	and	CCONJ
ijtc-494	89	16	financial	financial	ADJ
ijtc-494	89	17	sectors	sector	NOUN
ijtc-494	89	18	.	.	PUNCT
ijtc-494	90	1	it	it	PRON
ijtc-494	90	2	leads	lead	VERB
ijtc-494	90	3	to	to	ADP
ijtc-494	90	4	economic	economic	ADJ
ijtc-494	90	5	recession	recession	NOUN
ijtc-494	90	6	due	due	ADP
ijtc-494	90	7	to	to	ADP
ijtc-494	90	8	cutting	cut	VERB
ijtc-494	90	9	the	the	DET
ijtc-494	90	10	food	food	NOUN
ijtc-494	90	11	chain	chain	NOUN
ijtc-494	90	12	caused	cause	VERB
ijtc-494	90	13	by	by	ADP
ijtc-494	90	14	large	large	ADJ
ijtc-494	90	15	-	-	PUNCT
ijtc-494	90	16	scale	scale	NOUN
ijtc-494	90	17	social	social	ADJ
ijtc-494	90	18	restrictions	restriction	NOUN
ijtc-494	90	19	(	(	PUNCT
ijtc-494	90	20	aldaco	aldaco	PROPN
ijtc-494	90	21	et	et	PROPN
ijtc-494	90	22	al	al	PROPN
ijtc-494	90	23	.	.	PROPN
ijtc-494	90	24	,	,	PUNCT
ijtc-494	90	25	2020	2020	NUM
ijtc-494	90	26	)	)	PUNCT
ijtc-494	90	27	.	.	PUNCT
ijtc-494	91	1	indonesia	indonesia	PROPN
ijtc-494	91	2	's	's	PART
ijtc-494	91	3	government	government	NOUN
ijtc-494	91	4	accelerates	accelerate	VERB
ijtc-494	91	5	the	the	DET
ijtc-494	91	6	handling	handling	NOUN
ijtc-494	91	7	of	of	ADP
ijtc-494	91	8	covid-19	covid-19	PROPN
ijtc-494	91	9	by	by	ADP
ijtc-494	91	10	issuing	issue	VERB
ijtc-494	91	11	presidential	presidential	ADJ
ijtc-494	91	12	instruction	instruction	NOUN
ijtc-494	91	13	rate	rate	NOUN
ijtc-494	91	14	4	4	NUM
ijtc-494	91	15	,	,	PUNCT
ijtc-494	91	16	the	the	DET
ijtc-494	91	17	year	year	NOUN
ijtc-494	91	18	2000	2000	NUM
ijtc-494	91	19	regarding	regard	VERB
ijtc-494	91	20	re	re	VERB
ijtc-494	91	21	-	-	ADJ
ijtc-494	91	22	focusing	focus	VERB
ijtc-494	91	23	activities	activity	NOUN
ijtc-494	91	24	,	,	PUNCT
ijtc-494	91	25	budget	budget	NOUN
ijtc-494	91	26	reallocation	reallocation	NOUN
ijtc-494	91	27	,	,	PUNCT
ijtc-494	91	28	and	and	CCONJ
ijtc-494	91	29	procurement	procurement	NOUN
ijtc-494	91	30	of	of	ADP
ijtc-494	91	31	goods	good	NOUN
ijtc-494	91	32	and	and	CCONJ
ijtc-494	91	33	services	service	NOUN
ijtc-494	91	34	for	for	ADP
ijtc-494	91	35	accelerating	accelerate	VERB
ijtc-494	91	36	the	the	DET
ijtc-494	91	37	handling	handling	NOUN
ijtc-494	91	38	of	of	ADP
ijtc-494	91	39	covid-19	covid-19	PROPN
ijtc-494	91	40	.	.	PUNCT
ijtc-494	92	1	some	some	DET
ijtc-494	92	2	points	point	NOUN
ijtc-494	92	3	that	that	PRON
ijtc-494	92	4	need	need	VERB
ijtc-494	92	5	to	to	PART
ijtc-494	92	6	be	be	AUX
ijtc-494	92	7	considered	consider	VERB
ijtc-494	92	8	in	in	ADP
ijtc-494	92	9	presidential	presidential	ADJ
ijtc-494	92	10	instruction	instruction	NOUN
ijtc-494	92	11	rate	rate	NOUN
ijtc-494	92	12	4	4	NUM
ijtc-494	92	13	,	,	PUNCT
ijtc-494	92	14	the	the	DET
ijtc-494	92	15	year	year	NOUN
ijtc-494	92	16	2020	2020	NUM
ijtc-494	92	17	are	be	AUX
ijtc-494	92	18	:	:	PUNCT
ijtc-494	92	19	1	1	X
ijtc-494	92	20	)	)	PUNCT
ijtc-494	92	21	prioritizing	prioritize	VERB
ijtc-494	92	22	the	the	DET
ijtc-494	92	23	use	use	NOUN
ijtc-494	92	24	of	of	ADP
ijtc-494	92	25	budget	budget	NOUN
ijtc-494	92	26	allocation	allocation	NOUN
ijtc-494	92	27	to	to	PART
ijtc-494	92	28	accelerate	accelerate	VERB
ijtc-494	92	29	the	the	DET
ijtc-494	92	30	handling	handling	NOUN
ijtc-494	92	31	of	of	ADP
ijtc-494	92	32	covid-19	covid-19	PROPN
ijtc-494	92	33	(	(	PUNCT
ijtc-494	92	34	re	re	ADJ
ijtc-494	92	35	-	-	VERB
ijtc-494	92	36	focusing	focus	VERB
ijtc-494	92	37	activities	activity	NOUN
ijtc-494	92	38	and	and	CCONJ
ijtc-494	92	39	budget	budget	NOUN
ijtc-494	92	40	reallocation	reallocation	NOUN
ijtc-494	92	41	concerning	concern	VERB
ijtc-494	92	42	the	the	DET
ijtc-494	92	43	handling	handling	NOUN
ijtc-494	92	44	of	of	ADP
ijtc-494	92	45	covid-19	covid-19	PROPN
ijtc-494	92	46	at	at	ADP
ijtc-494	92	47	the	the	DET
ijtc-494	92	48	ministries/	ministries/	NUM
ijtc-494	92	49	institutions/	institutions/	NUM
ijtc-494	92	50	government	government	NOUN
ijtc-494	92	51	and	and	CCONJ
ijtc-494	92	52	the	the	DET
ijtc-494	92	53	operational	operational	ADJ
ijtc-494	92	54	plan	plan	NOUN
ijtc-494	92	55	for	for	ADP
ijtc-494	92	56	the	the	DET
ijtc-494	92	57	acceleration	acceleration	NOUN
ijtc-494	92	58	of	of	ADP
ijtc-494	92	59	handling	handle	VERB
ijtc-494	92	60	covid-19	covid-19	PROPN
ijtc-494	92	61	determined	determine	VERB
ijtc-494	92	62	by	by	ADP
ijtc-494	92	63	the	the	DET
ijtc-494	92	64	task	task	NOUN
ijtc-494	92	65	force	force	NOUN
ijtc-494	92	66	for	for	ADP
ijtc-494	92	67	the	the	DET
ijtc-494	92	68	acceleration	acceleration	NOUN
ijtc-494	92	69	of	of	ADP
ijtc-494	92	70	handling	handle	VERB
ijtc-494	92	71	covid-19	covid-19	PROPN
ijtc-494	92	72	;	;	PUNCT
ijtc-494	92	73	2	2	X
ijtc-494	92	74	)	)	PUNCT
ijtc-494	92	75	accelerating	accelerate	VERB
ijtc-494	92	76	the	the	DET
ijtc-494	92	77	implementation	implementation	NOUN
ijtc-494	92	78	of	of	ADP
ijtc-494	92	79	activities	activity	NOUN
ijtc-494	92	80	re	re	VERB
ijtc-494	92	81	-	-	VERB
ijtc-494	92	82	focusing	focus	VERB
ijtc-494	92	83	and	and	CCONJ
ijtc-494	92	84	budget	budget	NOUN
ijtc-494	92	85	reallocation	reallocation	NOUN
ijtc-494	92	86	through	through	ADP
ijtc-494	92	87	the	the	DET
ijtc-494	92	88	budget	budget	NOUN
ijtc-494	92	89	revision	revision	NOUN
ijtc-494	92	90	mechanism	mechanism	NOUN
ijtc-494	92	91	and	and	CCONJ
ijtc-494	92	92	immediately	immediately	ADV
ijtc-494	92	93	proposing	propose	VERB
ijtc-494	92	94	a	a	DET
ijtc-494	92	95	budget	budget	NOUN
ijtc-494	92	96	revision	revision	NOUN
ijtc-494	92	97	to	to	ADP
ijtc-494	92	98	the	the	DET
ijtc-494	92	99	minister	minister	PROPN
ijtc-494	92	100	of	of	ADP
ijtc-494	92	101	finance	finance	NOUN
ijtc-494	92	102	;	;	PUNCT
ijtc-494	92	103	3	3	X
ijtc-494	92	104	)	)	PUNCT
ijtc-494	92	105	accelerating	accelerate	VERB
ijtc-494	92	106	the	the	DET
ijtc-494	92	107	goods	good	NOUN
ijtc-494	92	108	and	and	CCONJ
ijtc-494	92	109	services	service	NOUN
ijtc-494	92	110	procurement	procurement	NOUN
ijtc-494	92	111	by	by	ADP
ijtc-494	92	112	providing	provide	VERB
ijtc-494	92	113	facilities	facility	NOUN
ijtc-494	92	114	and	and	CCONJ
ijtc-494	92	115	broad	broad	ADJ
ijtc-494	92	116	access	access	NOUN
ijtc-494	92	117	in	in	ADP
ijtc-494	92	118	line	line	NOUN
ijtc-494	92	119	with	with	ADP
ijtc-494	92	120	the	the	DET
ijtc-494	92	121	law	law	NOUN
ijtc-494	92	122	to	to	PART
ijtc-494	92	123	support	support	VERB
ijtc-494	92	124	the	the	DET
ijtc-494	92	125	acceleration	acceleration	NOUN
ijtc-494	92	126	of	of	ADP
ijtc-494	92	127	handling	handling	NOUN
ijtc-494	92	128	of	of	ADP
ijtc-494	92	129	covid-19	covid-19	PROPN
ijtc-494	92	130	1.3	1.3	NUM
ijtc-494	92	131	hypothesis	hypothesis	NOUN
ijtc-494	92	132	development	development	NOUN
ijtc-494	92	133	.	.	PUNCT
ijtc-494	93	1	budget	budget	NOUN
ijtc-494	93	2	is	be	AUX
ijtc-494	93	3	the	the	DET
ijtc-494	93	4	government	government	NOUN
ijtc-494	93	5	's	's	PART
ijtc-494	93	6	tool	tool	NOUN
ijtc-494	93	7	to	to	PART
ijtc-494	93	8	carry	carry	VERB
ijtc-494	93	9	out	out	ADP
ijtc-494	93	10	their	their	PRON
ijtc-494	93	11	duties	duty	NOUN
ijtc-494	93	12	,	,	PUNCT
ijtc-494	93	13	concrete	concrete	ADJ
ijtc-494	93	14	and	and	CCONJ
ijtc-494	93	15	integrative	integrative	ADJ
ijtc-494	93	16	plans	plan	NOUN
ijtc-494	93	17	,	,	PUNCT
ijtc-494	93	18	and	and	CCONJ
ijtc-494	93	19	commitment	commitment	NOUN
ijtc-494	93	20	,	,	PUNCT
ijtc-494	93	21	issue	issue	NOUN
ijtc-494	93	22	and	and	CCONJ
ijtc-494	93	23	implement	implement	VERB
ijtc-494	93	24	their	their	PRON
ijtc-494	93	25	policies	policy	NOUN
ijtc-494	93	26	(	(	PUNCT
ijtc-494	93	27	dobell	dobell	PROPN
ijtc-494	93	28	&	&	CCONJ
ijtc-494	93	29	ulrich	ulrich	PROPN
ijtc-494	93	30	,	,	PUNCT
ijtc-494	93	31	2002	2002	NUM
ijtc-494	93	32	)	)	PUNCT
ijtc-494	93	33	.	.	PUNCT
ijtc-494	94	1	in	in	ADP
ijtc-494	94	2	the	the	DET
ijtc-494	94	3	process	process	NOUN
ijtc-494	94	4	of	of	ADP
ijtc-494	94	5	developing	develop	VERB
ijtc-494	94	6	the	the	DET
ijtc-494	94	7	budget	budget	NOUN
ijtc-494	94	8	,	,	PUNCT
ijtc-494	94	9	re	re	VERB
ijtc-494	94	10	-	-	VERB
ijtc-494	94	11	budgeting	budgeting	ADJ
ijtc-494	94	12	is	be	AUX
ijtc-494	94	13	common	common	ADJ
ijtc-494	94	14	.	.	PUNCT
ijtc-494	95	1	it	it	PRON
ijtc-494	95	2	becomes	become	VERB
ijtc-494	95	3	the	the	DET
ijtc-494	95	4	most	most	ADV
ijtc-494	95	5	critical	critical	ADJ
ijtc-494	95	6	factor	factor	NOUN
ijtc-494	95	7	in	in	ADP
ijtc-494	95	8	government	government	NOUN
ijtc-494	95	9	(	(	PUNCT
ijtc-494	95	10	forrester	forrester	PROPN
ijtc-494	95	11	&	&	CCONJ
ijtc-494	95	12	mullins	mullins	PROPN
ijtc-494	95	13	,	,	PUNCT
ijtc-494	95	14	1992	1992	NUM
ijtc-494	95	15	)	)	PUNCT
ijtc-494	95	16	.	.	PUNCT
ijtc-494	96	1	fiscal	fiscal	ADJ
ijtc-494	96	2	coordination	coordination	NOUN
ijtc-494	96	3	between	between	ADP
ijtc-494	96	4	budgetary	budgetary	ADJ
ijtc-494	96	5	authorities	authority	NOUN
ijtc-494	96	6	at	at	ADP
ijtc-494	96	7	the	the	DET
ijtc-494	96	8	central	central	ADJ
ijtc-494	96	9	,	,	PUNCT
ijtc-494	96	10	provincial	provincial	ADJ
ijtc-494	96	11	,	,	PUNCT
ijtc-494	96	12	and	and	CCONJ
ijtc-494	96	13	local	local	ADJ
ijtc-494	96	14	governments	government	NOUN
ijtc-494	96	15	during	during	ADP
ijtc-494	96	16	the	the	DET
ijtc-494	96	17	covid-19	covid-19	PROPN
ijtc-494	96	18	pandemic	pandemic	NOUN
ijtc-494	96	19	is	be	AUX
ijtc-494	96	20	necessary	necessary	ADJ
ijtc-494	96	21	for	for	ADP
ijtc-494	96	22	financial	financial	ADJ
ijtc-494	96	23	management	management	NOUN
ijtc-494	96	24	systems	system	NOUN
ijtc-494	96	25	in	in	ADP
ijtc-494	96	26	many	many	ADJ
ijtc-494	96	27	developing	develop	VERB
ijtc-494	96	28	countries	country	NOUN
ijtc-494	96	29	(	(	PUNCT
ijtc-494	96	30	maher	maher	PROPN
ijtc-494	96	31	et	et	PROPN
ijtc-494	96	32	al	al	PROPN
ijtc-494	96	33	.	.	PROPN
ijtc-494	96	34	,	,	PUNCT
ijtc-494	96	35	2020	2020	NUM
ijtc-494	96	36	)	)	PUNCT
ijtc-494	96	37	.	.	PUNCT
ijtc-494	97	1	based	base	VERB
ijtc-494	97	2	on	on	ADP
ijtc-494	97	3	the	the	DET
ijtc-494	97	4	presidential	presidential	ADJ
ijtc-494	97	5	instruction	instruction	NOUN
ijtc-494	97	6	rate	rate	NOUN
ijtc-494	97	7	.	.	PUNCT
ijtc-494	98	1	4	4	NUM
ijtc-494	98	2	,	,	PUNCT
ijtc-494	98	3	the	the	DET
ijtc-494	98	4	year	year	NOUN
ijtc-494	98	5	2020	2020	NUM
ijtc-494	98	6	,	,	PUNCT
ijtc-494	98	7	re	re	VERB
ijtc-494	98	8	-	-	VERB
ijtc-494	98	9	focusing	focus	VERB
ijtc-494	98	10	will	will	AUX
ijtc-494	98	11	prioritize	prioritize	VERB
ijtc-494	98	12	budget	budget	NOUN
ijtc-494	98	13	allocations	allocation	NOUN
ijtc-494	98	14	to	to	PART
ijtc-494	98	15	accelerate	accelerate	VERB
ijtc-494	98	16	the	the	DET
ijtc-494	98	17	handling	handling	NOUN
ijtc-494	98	18	of	of	ADP
ijtc-494	98	19	covid-19	covid-19	PROPN
ijtc-494	98	20	.	.	PUNCT
ijtc-494	99	1	budgeting	budgeting	NOUN
ijtc-494	99	2	always	always	ADV
ijtc-494	99	3	has	have	VERB
ijtc-494	99	4	the	the	DET
ijtc-494	99	5	impact	impact	NOUN
ijtc-494	99	6	of	of	ADP
ijtc-494	99	7	significant	significant	ADJ
ijtc-494	99	8	changes	change	NOUN
ijtc-494	99	9	,	,	PUNCT
ijtc-494	99	10	revisions	revision	NOUN
ijtc-494	99	11	during	during	ADP
ijtc-494	99	12	the	the	DET
ijtc-494	99	13	fiscal	fiscal	ADJ
ijtc-494	99	14	year	year	NOUN
ijtc-494	99	15	due	due	ADP
ijtc-494	99	16	to	to	ADP
ijtc-494	99	17	unexpected	unexpected	ADJ
ijtc-494	99	18	changes	change	NOUN
ijtc-494	99	19	(	(	PUNCT
ijtc-494	99	20	cornia	cornia	PROPN
ijtc-494	99	21	et	et	PROPN
ijtc-494	99	22	al	al	PROPN
ijtc-494	99	23	.	.	PROPN
ijtc-494	99	24	,	,	PUNCT
ijtc-494	99	25	2004	2004	NUM
ijtc-494	99	26	)	)	PUNCT
ijtc-494	99	27	.	.	PUNCT
ijtc-494	100	1	a	a	DET
ijtc-494	100	2	budget	budget	NOUN
ijtc-494	100	3	policy	policy	NOUN
ijtc-494	100	4	should	should	AUX
ijtc-494	100	5	act	act	VERB
ijtc-494	100	6	as	as	ADP
ijtc-494	100	7	a	a	DET
ijtc-494	100	8	counter	counter	NOUN
ijtc-494	100	9	-	-	ADJ
ijtc-494	100	10	cyclical	cyclical	ADJ
ijtc-494	100	11	or	or	CCONJ
ijtc-494	100	12	against	against	ADP
ijtc-494	100	13	the	the	DET
ijtc-494	100	14	direction	direction	NOUN
ijtc-494	100	15	of	of	ADP
ijtc-494	100	16	the	the	DET
ijtc-494	100	17	cycle	cycle	NOUN
ijtc-494	100	18	(	(	PUNCT
ijtc-494	100	19	hyman	hyman	PROPN
ijtc-494	100	20	,	,	PUNCT
ijtc-494	100	21	2010	2010	NUM
ijtc-494	100	22	;	;	PUNCT
ijtc-494	100	23	mankiw	mankiw	NOUN
ijtc-494	100	24	et	et	PROPN
ijtc-494	100	25	al	al	PROPN
ijtc-494	100	26	.	.	PROPN
ijtc-494	100	27	,	,	PUNCT
ijtc-494	100	28	2010	2010	NUM
ijtc-494	100	29	;	;	PUNCT
ijtc-494	100	30	thurmaier	thurmaier	NOUN
ijtc-494	100	31	&	&	CCONJ
ijtc-494	100	32	willoughby	willoughby	PROPN
ijtc-494	100	33	,	,	PUNCT
ijtc-494	100	34	2014	2014	NUM
ijtc-494	100	35	)	)	PUNCT
ijtc-494	100	36	.	.	PUNCT
ijtc-494	101	1	counter	counter	NOUN
ijtc-494	101	2	-	-	ADJ
ijtc-494	101	3	cyclical	cyclical	ADJ
ijtc-494	101	4	is	be	AUX
ijtc-494	101	5	very	very	ADV
ijtc-494	101	6	important	important	ADJ
ijtc-494	101	7	to	to	PART
ijtc-494	101	8	analyze	analyze	VERB
ijtc-494	101	9	then	then	ADV
ijtc-494	101	10	the	the	DET
ijtc-494	101	11	effectiveness	effectiveness	NOUN
ijtc-494	101	12	of	of	ADP
ijtc-494	101	13	changes	change	NOUN
ijtc-494	101	14	in	in	ADP
ijtc-494	101	15	the	the	DET
ijtc-494	101	16	expenditure	expenditure	NOUN
ijtc-494	101	17	structure	structure	NOUN
ijtc-494	101	18	of	of	ADP
ijtc-494	101	19	the	the	DET
ijtc-494	101	20	government	government	NOUN
ijtc-494	101	21	budget	budget	NOUN
ijtc-494	101	22	(	(	PUNCT
ijtc-494	101	23	lassa	lassa	PROPN
ijtc-494	101	24	,	,	PUNCT
ijtc-494	101	25	2020	2020	NUM
ijtc-494	101	26	)	)	PUNCT
ijtc-494	101	27	.	.	PUNCT
ijtc-494	102	1	shantz	shantz	PROPN
ijtc-494	102	2	(	(	PUNCT
ijtc-494	102	3	2010	2010	NUM
ijtc-494	102	4	)	)	PUNCT
ijtc-494	102	5	stated	state	VERB
ijtc-494	102	6	that	that	SCONJ
ijtc-494	102	7	health	health	NOUN
ijtc-494	102	8	care	care	NOUN
ijtc-494	102	9	due	due	ADP
ijtc-494	102	10	to	to	ADP
ijtc-494	102	11	sars	sar	NOUN
ijtc-494	102	12	in	in	ADP
ijtc-494	102	13	2020	2020	NUM
ijtc-494	102	14	uses	use	VERB
ijtc-494	102	15	the	the	DET
ijtc-494	102	16	budget	budget	NOUN
ijtc-494	102	17	from	from	ADP
ijtc-494	102	18	the	the	DET
ijtc-494	102	19	provincial	provincial	ADJ
ijtc-494	102	20	government	government	NOUN
ijtc-494	102	21	and	and	CCONJ
ijtc-494	102	22	the	the	DET
ijtc-494	102	23	federal	federal	ADJ
ijtc-494	102	24	government	government	NOUN
ijtc-494	102	25	provides	provide	VERB
ijtc-494	102	26	most	most	ADJ
ijtc-494	102	27	of	of	ADP
ijtc-494	102	28	the	the	DET
ijtc-494	102	29	funds	fund	NOUN
ijtc-494	102	30	.	.	PUNCT
ijtc-494	103	1	shantz	shantz	PROPN
ijtc-494	103	2	,	,	PUNCT
ijtc-494	103	3	(	(	PUNCT
ijtc-494	103	4	2010	2010	NUM
ijtc-494	103	5	)	)	PUNCT
ijtc-494	103	6	illustrated	illustrate	VERB
ijtc-494	103	7	that	that	SCONJ
ijtc-494	103	8	financing	financing	NOUN
ijtc-494	103	9	for	for	ADP
ijtc-494	103	10	covid	covid	PROPN
ijtc-494	103	11	care	care	NOUN
ijtc-494	103	12	patients	patient	NOUN
ijtc-494	103	13	is	be	AUX
ijtc-494	103	14	a	a	DET
ijtc-494	103	15	full	full	ADJ
ijtc-494	103	16	concern	concern	NOUN
ijtc-494	103	17	in	in	ADP
ijtc-494	103	18	the	the	DET
ijtc-494	103	19	bosnian	bosnian	ADJ
ijtc-494	103	20	government	government	NOUN
ijtc-494	103	21	,	,	PUNCT
ijtc-494	103	22	and	and	CCONJ
ijtc-494	103	23	the	the	DET
ijtc-494	103	24	budget	budget	NOUN
ijtc-494	103	25	for	for	ADP
ijtc-494	103	26	handling	handle	VERB
ijtc-494	103	27	covid	covid	PROPN
ijtc-494	103	28	and	and	CCONJ
ijtc-494	103	29	health	health	NOUN
ijtc-494	103	30	gets	get	VERB
ijtc-494	103	31	the	the	DET
ijtc-494	103	32	largest	large	ADJ
ijtc-494	103	33	portion	portion	NOUN
ijtc-494	103	34	of	of	ADP
ijtc-494	103	35	the	the	DET
ijtc-494	103	36	budget	budget	NOUN
ijtc-494	103	37	in	in	ADP
ijtc-494	103	38	the	the	DET
ijtc-494	103	39	bosnian	bosnian	ADJ
ijtc-494	103	40	government	government	NOUN
ijtc-494	103	41	.	.	PUNCT
ijtc-494	104	1	covid-19	covid-19	PROPN
ijtc-494	104	2	budget	budget	NOUN
ijtc-494	104	3	refocusing	refocusing	NOUN
ijtc-494	104	4	:	:	PUNCT
ijtc-494	104	5	evidence	evidence	NOUN
ijtc-494	104	6	from	from	ADP
ijtc-494	104	7	indonesia	indonesia	PROPN
ijtc-494	104	8	rachmadani	rachmadani	PROPN
ijtc-494	104	9	,	,	PUNCT
ijtc-494	104	10	suhardjanto	suhardjanto	PROPN
ijtc-494	104	11	,	,	PUNCT
ijtc-494	104	12	setiawan	setiawan	NOUN
ijtc-494	104	13	,	,	PUNCT
ijtc-494	104	14	and	and	CCONJ
ijtc-494	104	15	rosadi	rosadi	NOUN
ijtc-494	104	16	240	240	NUM
ijtc-494	104	17	|	|	CCONJ
ijtc-494	104	18	ilomata	ilomata	PROPN
ijtc-494	104	19	international	international	ADJ
ijtc-494	104	20	journal	journal	NOUN
ijtc-494	104	21	of	of	ADP
ijtc-494	104	22	tax	tax	PROPN
ijtc-494	104	23	&	&	CCONJ
ijtc-494	104	24	accounting	accounting	PROPN
ijtc-494	104	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-494	104	26	battineni	battineni	PROPN
ijtc-494	104	27	et	et	PROPN
ijtc-494	104	28	al	al	PROPN
ijtc-494	104	29	.	.	PROPN
ijtc-494	104	30	,	,	PUNCT
ijtc-494	104	31	(	(	PUNCT
ijtc-494	104	32	2020	2020	NUM
ijtc-494	104	33	)	)	PUNCT
ijtc-494	104	34	stated	state	VERB
ijtc-494	104	35	that	that	SCONJ
ijtc-494	104	36	the	the	DET
ijtc-494	104	37	data	datum	NOUN
ijtc-494	104	38	of	of	ADP
ijtc-494	104	39	covid-19	covid-19	PROPN
ijtc-494	104	40	epidemics	epidemic	NOUN
ijtc-494	104	41	in	in	ADP
ijtc-494	104	42	the	the	DET
ijtc-494	104	43	usa	usa	PROPN
ijtc-494	104	44	,	,	PUNCT
ijtc-494	104	45	brazil	brazil	PROPN
ijtc-494	104	46	,	,	PUNCT
ijtc-494	104	47	india	india	PROPN
ijtc-494	104	48	,	,	PUNCT
ijtc-494	104	49	and	and	CCONJ
ijtc-494	104	50	russia	russia	PROPN
ijtc-494	104	51	show	show	VERB
ijtc-494	104	52	the	the	DET
ijtc-494	104	53	management	management	NOUN
ijtc-494	104	54	of	of	ADP
ijtc-494	104	55	the	the	DET
ijtc-494	104	56	health	health	NOUN
ijtc-494	104	57	care	care	NOUN
ijtc-494	104	58	aspect	aspect	NOUN
ijtc-494	104	59	for	for	ADP
ijtc-494	104	60	covid-19	covid-19	PROPN
ijtc-494	104	61	becomes	become	VERB
ijtc-494	104	62	the	the	DET
ijtc-494	104	63	full	full	ADJ
ijtc-494	104	64	concern	concern	NOUN
ijtc-494	104	65	of	of	ADP
ijtc-494	104	66	the	the	DET
ijtc-494	104	67	local	local	ADJ
ijtc-494	104	68	government	government	NOUN
ijtc-494	104	69	so	so	SCONJ
ijtc-494	104	70	that	that	SCONJ
ijtc-494	104	71	patient	patient	NOUN
ijtc-494	104	72	care	care	NOUN
ijtc-494	104	73	can	can	AUX
ijtc-494	104	74	be	be	AUX
ijtc-494	104	75	managed	manage	VERB
ijtc-494	104	76	well	well	ADV
ijtc-494	104	77	following	follow	VERB
ijtc-494	104	78	the	the	DET
ijtc-494	104	79	allocated	allocate	VERB
ijtc-494	104	80	funds	fund	NOUN
ijtc-494	104	81	.	.	PUNCT
ijtc-494	105	1	toms	tom	NOUN
ijtc-494	105	2	et	et	PROPN
ijtc-494	105	3	al	al	PROPN
ijtc-494	105	4	.	.	PROPN
ijtc-494	106	1	(	(	PUNCT
ijtc-494	106	2	2020	2020	NUM
ijtc-494	106	3	)	)	PUNCT
ijtc-494	106	4	wrote	write	VERB
ijtc-494	106	5	that	that	SCONJ
ijtc-494	106	6	the	the	DET
ijtc-494	106	7	health	health	NOUN
ijtc-494	106	8	department	department	NOUN
ijtc-494	106	9	in	in	ADP
ijtc-494	106	10	the	the	DET
ijtc-494	106	11	uk	uk	PROPN
ijtc-494	106	12	publishes	publish	VERB
ijtc-494	106	13	service	service	NOUN
ijtc-494	106	14	guidelines	guideline	NOUN
ijtc-494	106	15	by	by	ADP
ijtc-494	106	16	the	the	DET
ijtc-494	106	17	handling	handling	NOUN
ijtc-494	106	18	of	of	ADP
ijtc-494	106	19	covid-19	covid-19	PROPN
ijtc-494	106	20	patients	patient	NOUN
ijtc-494	106	21	care	care	VERB
ijtc-494	106	22	.	.	PUNCT
ijtc-494	107	1	many	many	ADJ
ijtc-494	107	2	studies	study	NOUN
ijtc-494	107	3	confirm	confirm	VERB
ijtc-494	107	4	that	that	SCONJ
ijtc-494	107	5	patient	patient	ADJ
ijtc-494	107	6	care	care	NOUN
ijtc-494	107	7	becomes	become	VERB
ijtc-494	107	8	the	the	DET
ijtc-494	107	9	main	main	ADJ
ijtc-494	107	10	focus	focus	NOUN
ijtc-494	107	11	in	in	ADP
ijtc-494	107	12	dealing	deal	VERB
ijtc-494	107	13	with	with	ADP
ijtc-494	107	14	the	the	DET
ijtc-494	107	15	impact	impact	NOUN
ijtc-494	107	16	of	of	ADP
ijtc-494	107	17	a	a	DET
ijtc-494	107	18	pandemic	pandemic	ADJ
ijtc-494	107	19	worldwide	worldwide	NOUN
ijtc-494	107	20	.	.	PUNCT
ijtc-494	108	1	the	the	DET
ijtc-494	108	2	task	task	PROPN
ijtc-494	108	3	force	force	NOUN
ijtc-494	108	4	's	's	PART
ijtc-494	108	5	public	public	ADJ
ijtc-494	108	6	communication	communication	NOUN
ijtc-494	108	7	team	team	NOUN
ijtc-494	108	8	to	to	PART
ijtc-494	108	9	accelerate	accelerate	VERB
ijtc-494	108	10	the	the	DET
ijtc-494	108	11	handling	handling	NOUN
ijtc-494	108	12	of	of	ADP
ijtc-494	108	13	covid-19	covid-19	PROPN
ijtc-494	108	14	in	in	ADP
ijtc-494	108	15	indonesia	indonesia	PROPN
ijtc-494	108	16	states	state	VERB
ijtc-494	108	17	that	that	SCONJ
ijtc-494	108	18	the	the	DET
ijtc-494	108	19	treatment	treatment	NOUN
ijtc-494	108	20	of	of	ADP
ijtc-494	108	21	covid-19	covid-19	PROPN
ijtc-494	108	22	patients	patient	NOUN
ijtc-494	108	23	is	be	AUX
ijtc-494	108	24	more	more	ADV
ijtc-494	108	25	relatively	relatively	ADV
ijtc-494	108	26	expensive	expensive	ADJ
ijtc-494	108	27	than	than	ADP
ijtc-494	108	28	prevention	prevention	NOUN
ijtc-494	108	29	efforts	effort	NOUN
ijtc-494	108	30	(	(	PUNCT
ijtc-494	108	31	hakim	hakim	PROPN
ijtc-494	108	32	,	,	PUNCT
ijtc-494	108	33	2020	2020	NUM
ijtc-494	108	34	)	)	PUNCT
ijtc-494	108	35	.	.	PUNCT
ijtc-494	109	1	the	the	DET
ijtc-494	109	2	high	high	ADJ
ijtc-494	109	3	cost	cost	NOUN
ijtc-494	109	4	of	of	ADP
ijtc-494	109	5	caring	care	VERB
ijtc-494	109	6	for	for	ADP
ijtc-494	109	7	covid-19	covid-19	PROPN
ijtc-494	109	8	patients	patient	NOUN
ijtc-494	109	9	,	,	PUNCT
ijtc-494	109	10	the	the	DET
ijtc-494	109	11	government	government	NOUN
ijtc-494	109	12	can	can	AUX
ijtc-494	109	13	certainly	certainly	ADV
ijtc-494	109	14	allocate	allocate	VERB
ijtc-494	109	15	with	with	ADP
ijtc-494	109	16	the	the	DET
ijtc-494	109	17	high	high	ADJ
ijtc-494	109	18	cost	cost	NOUN
ijtc-494	109	19	of	of	ADP
ijtc-494	109	20	caring	care	VERB
ijtc-494	109	21	for	for	ADP
ijtc-494	109	22	covid-19	covid-19	PROPN
ijtc-494	109	23	patients	patient	NOUN
ijtc-494	109	24	,	,	PUNCT
ijtc-494	109	25	the	the	DET
ijtc-494	109	26	government	government	NOUN
ijtc-494	109	27	should	should	AUX
ijtc-494	109	28	allocate	allocate	VERB
ijtc-494	109	29	certainly	certainly	ADV
ijtc-494	109	30	budget	budget	NOUN
ijtc-494	109	31	re	re	VERB
ijtc-494	109	32	-	-	VERB
ijtc-494	109	33	focusing	focus	VERB
ijtc-494	109	34	for	for	ADP
ijtc-494	109	35	covid-19	covid-19	PROPN
ijtc-494	109	36	on	on	ADP
ijtc-494	109	37	the	the	DET
ijtc-494	109	38	aspect	aspect	NOUN
ijtc-494	109	39	of	of	ADP
ijtc-494	109	40	caring	care	VERB
ijtc-494	109	41	for	for	ADP
ijtc-494	109	42	covid-19	covid-19	PROPN
ijtc-494	109	43	patients	patient	NOUN
ijtc-494	109	44	.	.	PUNCT
ijtc-494	110	1	the	the	DET
ijtc-494	110	2	public	public	ADJ
ijtc-494	110	3	budget	budget	NOUN
ijtc-494	110	4	should	should	AUX
ijtc-494	110	5	be	be	AUX
ijtc-494	110	6	able	able	ADJ
ijtc-494	110	7	to	to	PART
ijtc-494	110	8	control	control	VERB
ijtc-494	110	9	virus	virus	NOUN
ijtc-494	110	10	transmission	transmission	NOUN
ijtc-494	110	11	levels	level	NOUN
ijtc-494	110	12	and	and	CCONJ
ijtc-494	110	13	ensure	ensure	VERB
ijtc-494	110	14	overall	overall	ADJ
ijtc-494	110	15	health	health	NOUN
ijtc-494	110	16	care	care	NOUN
ijtc-494	110	17	so	so	SCONJ
ijtc-494	110	18	that	that	SCONJ
ijtc-494	110	19	the	the	DET
ijtc-494	110	20	financial	financial	ADJ
ijtc-494	110	21	authorities	authority	NOUN
ijtc-494	110	22	can	can	AUX
ijtc-494	110	23	develop	develop	VERB
ijtc-494	110	24	this	this	DET
ijtc-494	110	25	aspect	aspect	NOUN
ijtc-494	110	26	(	(	PUNCT
ijtc-494	110	27	lassa	lassa	PROPN
ijtc-494	110	28	,	,	PUNCT
ijtc-494	110	29	2020	2020	NUM
ijtc-494	110	30	)	)	PUNCT
ijtc-494	110	31	.	.	PUNCT
ijtc-494	111	1	the	the	DET
ijtc-494	111	2	government	government	NOUN
ijtc-494	111	3	expects	expect	VERB
ijtc-494	111	4	that	that	SCONJ
ijtc-494	111	5	a	a	DET
ijtc-494	111	6	refocusing	refocusing	NOUN
ijtc-494	111	7	effort	effort	NOUN
ijtc-494	111	8	can	can	AUX
ijtc-494	111	9	achieve	achieve	VERB
ijtc-494	111	10	targets	target	NOUN
ijtc-494	111	11	correctly	correctly	ADV
ijtc-494	111	12	and	and	CCONJ
ijtc-494	111	13	flexibly	flexibly	ADV
ijtc-494	111	14	.	.	PUNCT
ijtc-494	112	1	then	then	ADV
ijtc-494	112	2	,	,	PUNCT
ijtc-494	112	3	it	it	PRON
ijtc-494	112	4	will	will	AUX
ijtc-494	112	5	also	also	ADV
ijtc-494	112	6	meet	meet	VERB
ijtc-494	112	7	the	the	DET
ijtc-494	112	8	budget	budget	NOUN
ijtc-494	112	9	goals	goal	NOUN
ijtc-494	112	10	(	(	PUNCT
ijtc-494	112	11	cornia	cornia	PROPN
ijtc-494	112	12	et	et	PROPN
ijtc-494	112	13	al	al	PROPN
ijtc-494	112	14	.	.	PROPN
ijtc-494	112	15	,	,	PUNCT
ijtc-494	112	16	2004	2004	NUM
ijtc-494	112	17	)	)	PUNCT
ijtc-494	112	18	.	.	PUNCT
ijtc-494	113	1	h1	h1	PROPN
ijtc-494	113	2	:	:	PUNCT
ijtc-494	113	3	treatment	treatment	NOUN
ijtc-494	113	4	rate	rate	NOUN
ijtc-494	113	5	influence	influence	PROPN
ijtc-494	113	6	regional	regional	ADJ
ijtc-494	113	7	government	government	NOUN
ijtc-494	113	8	re	re	VERB
ijtc-494	113	9	-	-	VERB
ijtc-494	113	10	focusing	focus	VERB
ijtc-494	113	11	positively	positively	ADV
ijtc-494	113	12	budgeting	budget	VERB
ijtc-494	113	13	and	and	CCONJ
ijtc-494	113	14	re	re	ADJ
ijtc-494	113	15	-	-	ADJ
ijtc-494	113	16	budgeting	budgeting	ADJ
ijtc-494	113	17	are	be	AUX
ijtc-494	113	18	inter	inter	ADJ
ijtc-494	113	19	-	-	ADJ
ijtc-494	113	20	connected	connected	ADJ
ijtc-494	113	21	(	(	PUNCT
ijtc-494	113	22	anessi	anessi	ADJ
ijtc-494	113	23	-	-	PUNCT
ijtc-494	113	24	pessina	pessina	PROPN
ijtc-494	113	25	et	et	PROPN
ijtc-494	113	26	al	al	PROPN
ijtc-494	113	27	.	.	PROPN
ijtc-494	113	28	,	,	PUNCT
ijtc-494	113	29	2020	2020	NUM
ijtc-494	113	30	)	)	PUNCT
ijtc-494	113	31	.	.	PUNCT
ijtc-494	114	1	addition	addition	NOUN
ijtc-494	114	2	and	and	CCONJ
ijtc-494	114	3	shortcomings	shortcoming	NOUN
ijtc-494	114	4	in	in	ADP
ijtc-494	114	5	budgeting	budgeting	NOUN
ijtc-494	114	6	and	and	CCONJ
ijtc-494	114	7	budget	budget	NOUN
ijtc-494	114	8	revision	revision	NOUN
ijtc-494	114	9	are	be	AUX
ijtc-494	114	10	critical	critical	ADJ
ijtc-494	114	11	actions	action	NOUN
ijtc-494	114	12	to	to	ADP
ijtc-494	114	13	a	a	DET
ijtc-494	114	14	budget	budget	NOUN
ijtc-494	114	15	(	(	PUNCT
ijtc-494	114	16	robbins	robbin	NOUN
ijtc-494	114	17	&	&	CCONJ
ijtc-494	114	18	baumol	baumol	PROPN
ijtc-494	114	19	,	,	PUNCT
ijtc-494	114	20	2014).according	2014).accorde	VERB
ijtc-494	114	21	to	to	ADP
ijtc-494	114	22	lassa	lassa	PROPN
ijtc-494	114	23	(	(	PUNCT
ijtc-494	114	24	2020	2020	NUM
ijtc-494	114	25	)	)	PUNCT
ijtc-494	114	26	,	,	PUNCT
ijtc-494	114	27	the	the	DET
ijtc-494	114	28	positive	positive	ADJ
ijtc-494	114	29	cases	case	NOUN
ijtc-494	114	30	of	of	ADP
ijtc-494	114	31	covid-19	covid-19	PROPN
ijtc-494	114	32	was	be	AUX
ijtc-494	114	33	getting	getting	AUX
ijtc-494	114	34	increased	increase	VERB
ijtc-494	114	35	and	and	CCONJ
ijtc-494	114	36	increased	increase	VERB
ijtc-494	114	37	.	.	PUNCT
ijtc-494	115	1	on	on	ADP
ijtc-494	115	2	august	august	PROPN
ijtc-494	115	3	9th	9th	NOUN
ijtc-494	115	4	,	,	PUNCT
ijtc-494	115	5	2020	2020	NUM
ijtc-494	115	6	,	,	PUNCT
ijtc-494	115	7	it	it	PRON
ijtc-494	115	8	reached	reach	VERB
ijtc-494	115	9	125,396	125,396	NUM
ijtc-494	115	10	cases	case	NOUN
ijtc-494	115	11	,	,	PUNCT
ijtc-494	115	12	5,723	5,723	NUM
ijtc-494	115	13	patients	patient	NOUN
ijtc-494	115	14	died	die	VERB
ijtc-494	115	15	,	,	PUNCT
ijtc-494	115	16	and	and	CCONJ
ijtc-494	115	17	80,592	80,592	NUM
ijtc-494	115	18	patients	patient	NOUN
ijtc-494	115	19	could	could	AUX
ijtc-494	115	20	be	be	AUX
ijtc-494	115	21	recovered	recover	VERB
ijtc-494	115	22	.	.	PUNCT
ijtc-494	116	1	meanwhile	meanwhile	ADV
ijtc-494	116	2	,	,	PUNCT
ijtc-494	116	3	the	the	DET
ijtc-494	116	4	reproductive	reproductive	ADJ
ijtc-494	116	5	index	index	NOUN
ijtc-494	116	6	of	of	ADP
ijtc-494	116	7	transmission	transmission	NOUN
ijtc-494	116	8	at	at	ADP
ijtc-494	116	9	a	a	DET
ijtc-494	116	10	certain	certain	ADJ
ijtc-494	116	11	time	time	NOUN
ijtc-494	116	12	(	(	PUNCT
ijtc-494	116	13	rt	rt	NOUN
ijtc-494	116	14	)	)	PUNCT
ijtc-494	116	15	,	,	PUNCT
ijtc-494	116	16	especially	especially	ADV
ijtc-494	116	17	in	in	ADP
ijtc-494	116	18	dki	dki	PROPN
ijtc-494	116	19	jakarta	jakarta	PROPN
ijtc-494	116	20	,	,	PUNCT
ijtc-494	116	21	was	be	AUX
ijtc-494	116	22	around	around	ADV
ijtc-494	116	23	1.15	1.15	NUM
ijtc-494	116	24	on	on	ADP
ijtc-494	116	25	august	august	PROPN
ijtc-494	116	26	5th	5th	NOUN
ijtc-494	116	27	,	,	PUNCT
ijtc-494	116	28	2020	2020	NUM
ijtc-494	116	29	.	.	PUNCT
ijtc-494	117	1	lassa	lassa	NOUN
ijtc-494	117	2	(	(	PUNCT
ijtc-494	117	3	2020	2020	NUM
ijtc-494	117	4	)	)	PUNCT
ijtc-494	117	5	revealed	reveal	VERB
ijtc-494	117	6	that	that	SCONJ
ijtc-494	117	7	even	even	ADV
ijtc-494	117	8	though	though	SCONJ
ijtc-494	117	9	the	the	DET
ijtc-494	117	10	covid-19	covid-19	PROPN
ijtc-494	117	11	cases	case	NOUN
ijtc-494	117	12	increase	increase	VERB
ijtc-494	117	13	,	,	PUNCT
ijtc-494	117	14	but	but	CCONJ
ijtc-494	117	15	many	many	ADJ
ijtc-494	117	16	people	people	NOUN
ijtc-494	117	17	are	be	AUX
ijtc-494	117	18	eager	eager	ADJ
ijtc-494	117	19	to	to	PART
ijtc-494	117	20	open	open	VERB
ijtc-494	117	21	immediately	immediately	ADV
ijtc-494	117	22	the	the	DET
ijtc-494	117	23	economic	economic	ADJ
ijtc-494	117	24	activity	activity	NOUN
ijtc-494	117	25	because	because	SCONJ
ijtc-494	117	26	the	the	DET
ijtc-494	117	27	financial	financial	ADJ
ijtc-494	117	28	crisis	crisis	NOUN
ijtc-494	117	29	reaches	reach	VERB
ijtc-494	117	30	an	an	DET
ijtc-494	117	31	alarming	alarming	ADJ
ijtc-494	117	32	stage	stage	NOUN
ijtc-494	117	33	.	.	PUNCT
ijtc-494	118	1	knowing	know	VERB
ijtc-494	118	2	the	the	DET
ijtc-494	118	3	relatively	relatively	ADV
ijtc-494	118	4	high	high	ADJ
ijtc-494	118	5	impact	impact	NOUN
ijtc-494	118	6	of	of	ADP
ijtc-494	118	7	recovery	recovery	NOUN
ijtc-494	118	8	,	,	PUNCT
ijtc-494	118	9	the	the	DET
ijtc-494	118	10	government	government	NOUN
ijtc-494	118	11	issues	issue	VERB
ijtc-494	118	12	an	an	DET
ijtc-494	118	13	economic	economic	ADJ
ijtc-494	118	14	policy	policy	NOUN
ijtc-494	118	15	with	with	ADP
ijtc-494	118	16	the	the	DET
ijtc-494	118	17	term	term	NOUN
ijtc-494	118	18	new	new	ADJ
ijtc-494	118	19	normal	normal	ADJ
ijtc-494	118	20	.	.	PUNCT
ijtc-494	119	1	during	during	ADP
ijtc-494	119	2	the	the	DET
ijtc-494	119	3	covid-19	covid-19	PROPN
ijtc-494	119	4	pandemic	pandemic	NOUN
ijtc-494	119	5	,	,	PUNCT
ijtc-494	119	6	many	many	ADJ
ijtc-494	119	7	people	people	NOUN
ijtc-494	119	8	are	be	AUX
ijtc-494	119	9	exposed	expose	VERB
ijtc-494	119	10	to	to	ADP
ijtc-494	119	11	covid-19	covid-19	PROPN
ijtc-494	119	12	,	,	PUNCT
ijtc-494	119	13	but	but	CCONJ
ijtc-494	119	14	the	the	DET
ijtc-494	119	15	recovery	recovery	NOUN
ijtc-494	119	16	rate	rate	NOUN
ijtc-494	119	17	has	have	AUX
ijtc-494	119	18	increased	increase	VERB
ijtc-494	119	19	significantly	significantly	ADV
ijtc-494	119	20	(	(	PUNCT
ijtc-494	119	21	covid-19	covid-19	PROPN
ijtc-494	119	22	handling	handling	NOUN
ijtc-494	119	23	group	group	NOUN
ijtc-494	119	24	and	and	CCONJ
ijtc-494	119	25	economic	economic	ADJ
ijtc-494	119	26	recovery	recovery	NOUN
ijtc-494	119	27	,	,	PUNCT
ijtc-494	119	28	2020	2020	NUM
ijtc-494	119	29	)	)	PUNCT
ijtc-494	119	30	.	.	PUNCT
ijtc-494	120	1	the	the	PRON
ijtc-494	120	2	more	more	ADJ
ijtc-494	120	3	the	the	DET
ijtc-494	120	4	rate	rate	NOUN
ijtc-494	120	5	of	of	ADP
ijtc-494	120	6	recovered	recover	VERB
ijtc-494	120	7	,	,	PUNCT
ijtc-494	120	8	the	the	PRON
ijtc-494	120	9	lower	low	ADJ
ijtc-494	120	10	the	the	DET
ijtc-494	120	11	re	re	ADJ
ijtc-494	120	12	-	-	ADJ
ijtc-494	120	13	focusing	focus	VERB
ijtc-494	120	14	rate	rate	NOUN
ijtc-494	120	15	,	,	PUNCT
ijtc-494	120	16	this	this	PRON
ijtc-494	120	17	is	be	AUX
ijtc-494	120	18	because	because	SCONJ
ijtc-494	120	19	the	the	DET
ijtc-494	120	20	budget	budget	NOUN
ijtc-494	120	21	nature	nature	NOUN
ijtc-494	120	22	is	be	AUX
ijtc-494	120	23	flexible	flexible	ADJ
ijtc-494	120	24	.	.	PUNCT
ijtc-494	121	1	the	the	DET
ijtc-494	121	2	essential	essential	ADJ
ijtc-494	121	3	characteristic	characteristic	NOUN
ijtc-494	121	4	of	of	ADP
ijtc-494	121	5	the	the	DET
ijtc-494	121	6	budget	budget	NOUN
ijtc-494	121	7	is	be	AUX
ijtc-494	121	8	flexible	flexible	ADJ
ijtc-494	121	9	so	so	SCONJ
ijtc-494	121	10	that	that	SCONJ
ijtc-494	121	11	the	the	DET
ijtc-494	121	12	government	government	NOUN
ijtc-494	121	13	can	can	AUX
ijtc-494	121	14	revise	revise	VERB
ijtc-494	121	15	it	it	PRON
ijtc-494	121	16	based	base	VERB
ijtc-494	121	17	on	on	ADP
ijtc-494	121	18	the	the	DET
ijtc-494	121	19	priority	priority	NOUN
ijtc-494	121	20	scale	scale	NOUN
ijtc-494	121	21	of	of	ADP
ijtc-494	121	22	changes	change	NOUN
ijtc-494	121	23	(	(	PUNCT
ijtc-494	121	24	dougherty	dougherty	NOUN
ijtc-494	121	25	et	et	PROPN
ijtc-494	121	26	al	al	PROPN
ijtc-494	121	27	.	.	PROPN
ijtc-494	121	28	,	,	PUNCT
ijtc-494	121	29	2003	2003	NUM
ijtc-494	121	30	;	;	PUNCT
ijtc-494	121	31	forrester	forrester	PROPN
ijtc-494	121	32	&	&	CCONJ
ijtc-494	121	33	mullins	mullins	PROPN
ijtc-494	121	34	,	,	PUNCT
ijtc-494	121	35	1992	1992	NUM
ijtc-494	121	36	)	)	PUNCT
ijtc-494	121	37	.	.	PUNCT
ijtc-494	122	1	the	the	DET
ijtc-494	122	2	unexpected	unexpected	ADJ
ijtc-494	122	3	situation	situation	NOUN
ijtc-494	122	4	usually	usually	ADV
ijtc-494	122	5	requires	require	VERB
ijtc-494	122	6	changes	change	NOUN
ijtc-494	122	7	.	.	PUNCT
ijtc-494	123	1	h2	h2	NOUN
ijtc-494	123	2	:	:	PUNCT
ijtc-494	123	3	recovery	recovery	NOUN
ijtc-494	123	4	rate	rate	NOUN
ijtc-494	123	5	influence	influence	PROPN
ijtc-494	123	6	regional	regional	ADJ
ijtc-494	123	7	government	government	NOUN
ijtc-494	123	8	re	re	VERB
ijtc-494	123	9	-	-	VERB
ijtc-494	123	10	focusing	focus	VERB
ijtc-494	123	11	negatively	negatively	ADV
ijtc-494	123	12	anessi	anessi	ADJ
ijtc-494	123	13	-	-	PUNCT
ijtc-494	123	14	pessina	pessina	PROPN
ijtc-494	123	15	et	et	PROPN
ijtc-494	123	16	al	al	PROPN
ijtc-494	123	17	.	.	PROPN
ijtc-494	123	18	(	(	PUNCT
ijtc-494	123	19	2020	2020	NUM
ijtc-494	123	20	)	)	PUNCT
ijtc-494	123	21	viewed	view	VERB
ijtc-494	123	22	that	that	SCONJ
ijtc-494	123	23	the	the	DET
ijtc-494	123	24	variables	variable	NOUN
ijtc-494	123	25	of	of	ADP
ijtc-494	123	26	politics	politic	NOUN
ijtc-494	123	27	,	,	PUNCT
ijtc-494	123	28	organizational	organizational	ADJ
ijtc-494	123	29	nature	nature	NOUN
ijtc-494	123	30	,	,	PUNCT
ijtc-494	123	31	financial	financial	ADJ
ijtc-494	123	32	condition	condition	NOUN
ijtc-494	123	33	,	,	PUNCT
ijtc-494	123	34	and	and	CCONJ
ijtc-494	123	35	socio	socio	NOUN
ijtc-494	123	36	-	-	PUNCT
ijtc-494	123	37	economic	economic	ADJ
ijtc-494	123	38	environment	environment	NOUN
ijtc-494	123	39	influence	influence	NOUN
ijtc-494	123	40	the	the	DET
ijtc-494	123	41	re	re	NOUN
ijtc-494	123	42	-	-	NOUN
ijtc-494	123	43	budgeting	budgeting	ADJ
ijtc-494	123	44	.	.	PUNCT
ijtc-494	124	1	covid-19	covid-19	PROPN
ijtc-494	124	2	is	be	AUX
ijtc-494	124	3	a	a	DET
ijtc-494	124	4	virus	virus	NOUN
ijtc-494	124	5	that	that	PRON
ijtc-494	124	6	is	be	AUX
ijtc-494	124	7	detrimental	detrimental	ADJ
ijtc-494	124	8	to	to	ADP
ijtc-494	124	9	health	health	NOUN
ijtc-494	124	10	and	and	CCONJ
ijtc-494	124	11	triggers	trigger	VERB
ijtc-494	124	12	widespread	widespread	ADJ
ijtc-494	124	13	socio	socio	NOUN
ijtc-494	124	14	-	-	PUNCT
ijtc-494	124	15	economic	economic	ADJ
ijtc-494	124	16	panic	panic	NOUN
ijtc-494	124	17	(	(	PUNCT
ijtc-494	124	18	ceylan	ceylan	PROPN
ijtc-494	124	19	et	et	PROPN
ijtc-494	124	20	al	al	PROPN
ijtc-494	124	21	.	.	PROPN
ijtc-494	125	1	(	(	PUNCT
ijtc-494	125	2	2020	2020	NUM
ijtc-494	125	3	)	)	PUNCT
ijtc-494	125	4	;	;	PUNCT
ijtc-494	126	1	dzigbede	dzigbede	PROPN
ijtc-494	126	2	&	&	CCONJ
ijtc-494	126	3	pathak	pathak	PROPN
ijtc-494	126	4	(	(	PUNCT
ijtc-494	126	5	2020	2020	NUM
ijtc-494	126	6	)	)	PUNCT
ijtc-494	126	7	;	;	PUNCT
ijtc-494	126	8	andrew	andrew	PROPN
ijtc-494	126	9	et	et	PROPN
ijtc-494	126	10	al	al	PROPN
ijtc-494	126	11	.	.	PROPN
ijtc-494	126	12	,	,	PUNCT
ijtc-494	126	13	2020	2020	NUM
ijtc-494	126	14	;	;	PUNCT
ijtc-494	126	15	maher	maher	PROPN
ijtc-494	126	16	et	et	PROPN
ijtc-494	126	17	al	al	PROPN
ijtc-494	126	18	.	.	PROPN
ijtc-494	126	19	,	,	PUNCT
ijtc-494	126	20	2020	2020	NUM
ijtc-494	126	21	;	;	PUNCT
ijtc-494	126	22	ozili	ozili	NOUN
ijtc-494	126	23	,	,	PUNCT
ijtc-494	126	24	2020	2020	NUM
ijtc-494	126	25	)	)	PUNCT
ijtc-494	126	26	.	.	PUNCT
ijtc-494	127	1	gurumurthy	gurumurthy	PROPN
ijtc-494	127	2	&	&	CCONJ
ijtc-494	127	3	mukherjee	mukherjee	PROPN
ijtc-494	127	4	(	(	PUNCT
ijtc-494	127	5	2020	2020	NUM
ijtc-494	127	6	)	)	PUNCT
ijtc-494	127	7	argued	argue	VERB
ijtc-494	127	8	that	that	SCONJ
ijtc-494	127	9	the	the	DET
ijtc-494	127	10	bass	bass	NOUN
ijtc-494	127	11	calibration	calibration	NOUN
ijtc-494	127	12	model	model	NOUN
ijtc-494	127	13	can	can	AUX
ijtc-494	127	14	predict	predict	VERB
ijtc-494	127	15	the	the	DET
ijtc-494	127	16	death	death	NOUN
ijtc-494	127	17	rate	rate	NOUN
ijtc-494	127	18	due	due	ADP
ijtc-494	127	19	to	to	ADP
ijtc-494	127	20	covid-19	covid-19	PROPN
ijtc-494	127	21	.	.	PUNCT
ijtc-494	128	1	this	this	DET
ijtc-494	128	2	model	model	NOUN
ijtc-494	128	3	can	can	AUX
ijtc-494	128	4	predict	predict	VERB
ijtc-494	128	5	the	the	DET
ijtc-494	128	6	death	death	NOUN
ijtc-494	128	7	rate	rate	NOUN
ijtc-494	128	8	effectively	effectively	ADV
ijtc-494	128	9	and	and	CCONJ
ijtc-494	128	10	accurately	accurately	ADV
ijtc-494	128	11	due	due	ADJ
ijtc-494	128	12	to	to	ADP
ijtc-494	128	13	covid-19	covid-19	PROPN
ijtc-494	128	14	in	in	ADP
ijtc-494	128	15	the	the	DET
ijtc-494	128	16	usa	usa	PROPN
ijtc-494	128	17	and	and	CCONJ
ijtc-494	128	18	west	west	PROPN
ijtc-494	128	19	virginia	virginia	PROPN
ijtc-494	128	20	.	.	PUNCT
ijtc-494	129	1	gurumurthy	gurumurthy	PROPN
ijtc-494	129	2	&	&	CCONJ
ijtc-494	129	3	mukherjee	mukherjee	PROPN
ijtc-494	129	4	(	(	PUNCT
ijtc-494	129	5	2020	2020	NUM
ijtc-494	129	6	)	)	PUNCT
ijtc-494	129	7	contributed	contribute	VERB
ijtc-494	129	8	to	to	ADP
ijtc-494	129	9	the	the	DET
ijtc-494	129	10	death	death	NOUN
ijtc-494	129	11	prediction	prediction	NOUN
ijtc-494	129	12	.	.	PUNCT
ijtc-494	130	1	they	they	PRON
ijtc-494	130	2	suggest	suggest	VERB
ijtc-494	130	3	the	the	DET
ijtc-494	130	4	government	government	NOUN
ijtc-494	130	5	estimate	estimate	VERB
ijtc-494	130	6	the	the	DET
ijtc-494	130	7	cost	cost	NOUN
ijtc-494	130	8	of	of	ADP
ijtc-494	130	9	financing	finance	VERB
ijtc-494	130	10	the	the	DET
ijtc-494	130	11	health	health	NOUN
ijtc-494	130	12	sector	sector	NOUN
ijtc-494	130	13	and	and	CCONJ
ijtc-494	130	14	reduce	reduce	VERB
ijtc-494	130	15	the	the	DET
ijtc-494	130	16	severe	severe	ADJ
ijtc-494	130	17	impacts	impact	NOUN
ijtc-494	130	18	on	on	ADP
ijtc-494	130	19	social	social	ADJ
ijtc-494	130	20	and	and	CCONJ
ijtc-494	130	21	economic	economic	ADJ
ijtc-494	130	22	aspects	aspect	NOUN
ijtc-494	130	23	alderman	alderman	NOUN
ijtc-494	130	24	&	&	CCONJ
ijtc-494	130	25	harjoto	harjoto	PROPN
ijtc-494	130	26	(	(	PUNCT
ijtc-494	130	27	2020	2020	NUM
ijtc-494	130	28	)	)	PUNCT
ijtc-494	130	29	argued	argue	VERB
ijtc-494	130	30	that	that	SCONJ
ijtc-494	130	31	demographic	demographic	ADJ
ijtc-494	130	32	characteristics	characteristic	NOUN
ijtc-494	130	33	such	such	ADJ
ijtc-494	130	34	as	as	ADP
ijtc-494	130	35	the	the	DET
ijtc-494	130	36	percentage	percentage	NOUN
ijtc-494	130	37	of	of	ADP
ijtc-494	130	38	homeless	homeless	ADJ
ijtc-494	130	39	people	people	NOUN
ijtc-494	130	40	,	,	PUNCT
ijtc-494	130	41	family	family	NOUN
ijtc-494	130	42	members	member	NOUN
ijtc-494	130	43	,	,	PUNCT
ijtc-494	130	44	the	the	DET
ijtc-494	130	45	individual	individual	ADJ
ijtc-494	130	46	percentage	percentage	NOUN
ijtc-494	130	47	with	with	ADP
ijtc-494	130	48	insufficient	insufficient	ADJ
ijtc-494	130	49	health	health	NOUN
ijtc-494	130	50	insurance	insurance	NOUN
ijtc-494	130	51	,	,	PUNCT
ijtc-494	130	52	income	income	NOUN
ijtc-494	130	53	inequality	inequality	NOUN
ijtc-494	130	54	,	,	PUNCT
ijtc-494	130	55	unemployment	unemployment	NOUN
ijtc-494	130	56	rate	rate	NOUN
ijtc-494	130	57	,	,	PUNCT
ijtc-494	130	58	and	and	CCONJ
ijtc-494	130	59	gender	gender	NOUN
ijtc-494	130	60	significantly	significantly	ADV
ijtc-494	130	61	affect	affect	VERB
ijtc-494	130	62	deaths	death	NOUN
ijtc-494	130	63	due	due	ADP
ijtc-494	130	64	to	to	ADP
ijtc-494	130	65	covid-19	covid-19	PROPN
ijtc-494	130	66	.	.	PROPN
ijtc-494	130	67	alderman	alderman	PROPN
ijtc-494	130	68	&	&	CCONJ
ijtc-494	130	69	harjoto	harjoto	PROPN
ijtc-494	130	70	(	(	PUNCT
ijtc-494	130	71	2020	2020	NUM
ijtc-494	130	72	)	)	PUNCT
ijtc-494	130	73	research	research	NOUN
ijtc-494	130	74	has	have	VERB
ijtc-494	130	75	implications	implication	NOUN
ijtc-494	130	76	for	for	ADP
ijtc-494	130	77	the	the	DET
ijtc-494	130	78	government	government	NOUN
ijtc-494	130	79	regarding	regard	VERB
ijtc-494	130	80	policies	policy	NOUN
ijtc-494	130	81	and	and	CCONJ
ijtc-494	130	82	efforts	effort	NOUN
ijtc-494	130	83	to	to	PART
ijtc-494	130	84	decide	decide	VERB
ijtc-494	130	85	effective	effective	ADJ
ijtc-494	130	86	handling	handling	NOUN
ijtc-494	130	87	of	of	ADP
ijtc-494	130	88	covid-19	covid-19	PROPN
ijtc-494	130	89	.	.	PUNCT
ijtc-494	131	1	covid-19	covid-19	PROPN
ijtc-494	131	2	budget	budget	NOUN
ijtc-494	131	3	refocusing	refocusing	NOUN
ijtc-494	131	4	:	:	PUNCT
ijtc-494	131	5	evidence	evidence	NOUN
ijtc-494	131	6	from	from	ADP
ijtc-494	131	7	indonesia	indonesia	PROPN
ijtc-494	131	8	rachmadani	rachmadani	PROPN
ijtc-494	131	9	,	,	PUNCT
ijtc-494	131	10	suhardjanto	suhardjanto	PROPN
ijtc-494	131	11	,	,	PUNCT
ijtc-494	131	12	setiawan	setiawan	NOUN
ijtc-494	131	13	,	,	PUNCT
ijtc-494	131	14	and	and	CCONJ
ijtc-494	131	15	rosadi	rosadi	NOUN
ijtc-494	131	16	241	241	NUM
ijtc-494	131	17	|	|	ADV
ijtc-494	131	18	ilomata	ilomata	VERB
ijtc-494	131	19	international	international	ADJ
ijtc-494	131	20	journal	journal	NOUN
ijtc-494	131	21	of	of	ADP
ijtc-494	131	22	tax	tax	PROPN
ijtc-494	131	23	&	&	CCONJ
ijtc-494	131	24	accounting	accounting	PROPN
ijtc-494	131	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-494	131	26	finally	finally	ADV
ijtc-494	131	27	,	,	PUNCT
ijtc-494	131	28	the	the	DET
ijtc-494	131	29	indonesian	indonesian	ADJ
ijtc-494	131	30	government	government	NOUN
ijtc-494	131	31	issues	issue	VERB
ijtc-494	131	32	a	a	DET
ijtc-494	131	33	policy	policy	NOUN
ijtc-494	131	34	after	after	ADP
ijtc-494	131	35	witnessing	witness	VERB
ijtc-494	131	36	virus	virus	NOUN
ijtc-494	131	37	transmission	transmission	NOUN
ijtc-494	131	38	spread	spread	VERB
ijtc-494	131	39	with	with	ADP
ijtc-494	131	40	a	a	DET
ijtc-494	131	41	significant	significant	ADJ
ijtc-494	131	42	death	death	NOUN
ijtc-494	131	43	rate	rate	NOUN
ijtc-494	131	44	lassa	lassa	PROPN
ijtc-494	131	45	(	(	PUNCT
ijtc-494	131	46	2020	2020	NUM
ijtc-494	131	47	)	)	PUNCT
ijtc-494	131	48	.	.	PUNCT
ijtc-494	132	1	government	government	NOUN
ijtc-494	132	2	regulations	regulation	NOUN
ijtc-494	132	3	in	in	ADP
ijtc-494	132	4	lieu	lieu	NOUN
ijtc-494	132	5	of	of	ADP
ijtc-494	132	6	laws	law	NOUN
ijtc-494	132	7	number	number	NOUN
ijtc-494	132	8	1/2020	1/2020	PROPN
ijtc-494	132	9	is	be	AUX
ijtc-494	132	10	a	a	DET
ijtc-494	132	11	state	state	NOUN
ijtc-494	132	12	financial	financial	ADJ
ijtc-494	132	13	policy	policy	NOUN
ijtc-494	132	14	and	and	CCONJ
ijtc-494	132	15	financial	financial	ADJ
ijtc-494	132	16	system	system	NOUN
ijtc-494	132	17	stability	stability	NOUN
ijtc-494	132	18	to	to	PART
ijtc-494	132	19	handle	handle	VERB
ijtc-494	132	20	the	the	DET
ijtc-494	132	21	covid-19	covid-19	PROPN
ijtc-494	132	22	pandemics	pandemic	NOUN
ijtc-494	132	23	.	.	PUNCT
ijtc-494	133	1	this	this	DET
ijtc-494	133	2	policy	policy	NOUN
ijtc-494	133	3	is	be	AUX
ijtc-494	133	4	the	the	DET
ijtc-494	133	5	beginning	beginning	NOUN
ijtc-494	133	6	of	of	ADP
ijtc-494	133	7	a	a	DET
ijtc-494	133	8	series	series	NOUN
ijtc-494	133	9	of	of	ADP
ijtc-494	133	10	procedures	procedure	NOUN
ijtc-494	133	11	in	in	ADP
ijtc-494	133	12	various	various	ADJ
ijtc-494	133	13	sectors	sector	NOUN
ijtc-494	133	14	related	relate	VERB
ijtc-494	133	15	to	to	ADP
ijtc-494	133	16	the	the	DET
ijtc-494	133	17	handling	handling	NOUN
ijtc-494	133	18	of	of	ADP
ijtc-494	133	19	covid-19	covid-19	PROPN
ijtc-494	133	20	in	in	ADP
ijtc-494	133	21	indonesia	indonesia	PROPN
ijtc-494	133	22	.	.	PUNCT
ijtc-494	134	1	the	the	DET
ijtc-494	134	2	death	death	NOUN
ijtc-494	134	3	rate	rate	NOUN
ijtc-494	134	4	rises	rise	VERB
ijtc-494	134	5	significantly	significantly	ADV
ijtc-494	134	6	in	in	ADP
ijtc-494	134	7	indonesia	indonesia	PROPN
ijtc-494	134	8	as	as	ADP
ijtc-494	134	9	on	on	ADP
ijtc-494	134	10	june	june	PROPN
ijtc-494	134	11	19th	19th	NOUN
ijtc-494	134	12	,	,	PUNCT
ijtc-494	134	13	2020	2020	NUM
ijtc-494	134	14	,	,	PUNCT
ijtc-494	134	15	dki	dki	PROPN
ijtc-494	134	16	jakarta	jakarta	PROPN
ijtc-494	134	17	reached	reach	VERB
ijtc-494	134	18	578	578	NUM
ijtc-494	134	19	people	people	NOUN
ijtc-494	134	20	who	who	PRON
ijtc-494	134	21	died	die	VERB
ijtc-494	134	22	due	due	ADP
ijtc-494	134	23	to	to	ADP
ijtc-494	134	24	covid-19	covid-19	PROPN
ijtc-494	134	25	(	(	PUNCT
ijtc-494	134	26	covid.go.id	covid.go.id	PROPN
ijtc-494	134	27	)	)	PUNCT
ijtc-494	134	28	.	.	PUNCT
ijtc-494	135	1	hence	hence	ADV
ijtc-494	135	2	,	,	PUNCT
ijtc-494	135	3	the	the	DET
ijtc-494	135	4	government	government	NOUN
ijtc-494	135	5	carries	carry	VERB
ijtc-494	135	6	out	out	ADP
ijtc-494	135	7	budget	budget	NOUN
ijtc-494	135	8	re	re	VERB
ijtc-494	135	9	-	-	VERB
ijtc-494	135	10	focusing	focus	VERB
ijtc-494	135	11	as	as	ADV
ijtc-494	135	12	soon	soon	ADV
ijtc-494	135	13	as	as	ADP
ijtc-494	135	14	possible	possible	ADJ
ijtc-494	135	15	.	.	PUNCT
ijtc-494	136	1	handling	handle	VERB
ijtc-494	136	2	or	or	CCONJ
ijtc-494	136	3	overcoming	overcome	VERB
ijtc-494	136	4	the	the	DET
ijtc-494	136	5	covid	covid	PROPN
ijtc-494	136	6	impact	impact	NOUN
ijtc-494	136	7	is	be	AUX
ijtc-494	136	8	regulated	regulate	VERB
ijtc-494	136	9	in	in	ADP
ijtc-494	136	10	statutory	statutory	ADJ
ijtc-494	136	11	regulations	regulation	NOUN
ijtc-494	136	12	,	,	PUNCT
ijtc-494	136	13	law	law	NOUN
ijtc-494	136	14	rate	rate	NOUN
ijtc-494	136	15	2	2	NUM
ijtc-494	136	16	,	,	PUNCT
ijtc-494	136	17	the	the	DET
ijtc-494	136	18	year	year	NOUN
ijtc-494	136	19	2020	2020	NUM
ijtc-494	136	20	,	,	PUNCT
ijtc-494	136	21	and	and	CCONJ
ijtc-494	136	22	presidential	presidential	ADJ
ijtc-494	136	23	decree	decree	NOUN
ijtc-494	136	24	rate	rate	NOUN
ijtc-494	136	25	7	7	NUM
ijtc-494	136	26	,	,	PUNCT
ijtc-494	136	27	the	the	DET
ijtc-494	136	28	year	year	NOUN
ijtc-494	136	29	2020	2020	NUM
ijtc-494	136	30	.	.	PUNCT
ijtc-494	137	1	those	those	DET
ijtc-494	137	2	laws	law	NOUN
ijtc-494	137	3	are	be	AUX
ijtc-494	137	4	to	to	PART
ijtc-494	137	5	process	process	VERB
ijtc-494	137	6	the	the	DET
ijtc-494	137	7	acceleration	acceleration	NOUN
ijtc-494	137	8	of	of	ADP
ijtc-494	137	9	re	re	VERB
ijtc-494	137	10	-	-	VERB
ijtc-494	137	11	focusing	focus	VERB
ijtc-494	137	12	so	so	SCONJ
ijtc-494	137	13	that	that	SCONJ
ijtc-494	137	14	the	the	DET
ijtc-494	137	15	death	death	NOUN
ijtc-494	137	16	rate	rate	NOUN
ijtc-494	137	17	is	be	AUX
ijtc-494	137	18	decreasing	decrease	VERB
ijtc-494	137	19	and	and	CCONJ
ijtc-494	137	20	the	the	DET
ijtc-494	137	21	allocation	allocation	NOUN
ijtc-494	137	22	of	of	ADP
ijtc-494	137	23	handling	handle	VERB
ijtc-494	137	24	the	the	DET
ijtc-494	137	25	covid	covid	NOUN
ijtc-494	137	26	can	can	AUX
ijtc-494	137	27	meet	meet	VERB
ijtc-494	137	28	the	the	DET
ijtc-494	137	29	target	target	NOUN
ijtc-494	137	30	.	.	PUNCT
ijtc-494	138	1	h3	h3	NOUN
ijtc-494	138	2	:	:	PUNCT
ijtc-494	138	3	death	death	NOUN
ijtc-494	138	4	rate	rate	NOUN
ijtc-494	138	5	influences	influence	VERB
ijtc-494	138	6	regional	regional	ADJ
ijtc-494	138	7	government	government	NOUN
ijtc-494	138	8	re	re	VERB
ijtc-494	138	9	-	-	VERB
ijtc-494	138	10	focusing	focus	VERB
ijtc-494	138	11	positively	positively	ADV
ijtc-494	138	12	.	.	PUNCT
ijtc-494	139	1	all	all	DET
ijtc-494	139	2	world	world	NOUN
ijtc-494	139	3	's	's	PART
ijtc-494	139	4	countries	country	NOUN
ijtc-494	139	5	have	have	AUX
ijtc-494	139	6	implemented	implement	VERB
ijtc-494	139	7	policies	policy	NOUN
ijtc-494	139	8	on	on	ADP
ijtc-494	139	9	health	health	NOUN
ijtc-494	139	10	management	management	NOUN
ijtc-494	139	11	.	.	PUNCT
ijtc-494	140	1	the	the	DET
ijtc-494	140	2	nigerian	nigerian	ADJ
ijtc-494	140	3	government	government	NOUN
ijtc-494	140	4	implements	implement	VERB
ijtc-494	140	5	health	health	NOUN
ijtc-494	140	6	management	management	NOUN
ijtc-494	140	7	that	that	PRON
ijtc-494	140	8	has	have	VERB
ijtc-494	140	9	a	a	DET
ijtc-494	140	10	climatic	climatic	ADJ
ijtc-494	140	11	impact	impact	NOUN
ijtc-494	140	12	(	(	PUNCT
ijtc-494	140	13	ozili	ozili	NOUN
ijtc-494	140	14	,	,	PUNCT
ijtc-494	140	15	2020	2020	NUM
ijtc-494	140	16	)	)	PUNCT
ijtc-494	140	17	.	.	PUNCT
ijtc-494	141	1	the	the	DET
ijtc-494	141	2	russian	russian	ADJ
ijtc-494	141	3	government	government	NOUN
ijtc-494	141	4	's	's	PART
ijtc-494	141	5	effort	effort	NOUN
ijtc-494	141	6	is	be	AUX
ijtc-494	141	7	to	to	PART
ijtc-494	141	8	provide	provide	VERB
ijtc-494	141	9	medical	medical	ADJ
ijtc-494	141	10	and	and	CCONJ
ijtc-494	141	11	health	health	NOUN
ijtc-494	141	12	staff	staff	NOUN
ijtc-494	141	13	(	(	PUNCT
ijtc-494	141	14	vakulenko	vakulenko	NOUN
ijtc-494	141	15	et	et	PROPN
ijtc-494	141	16	al	al	PROPN
ijtc-494	141	17	.	.	PROPN
ijtc-494	141	18	,	,	PUNCT
ijtc-494	141	19	2020	2020	NUM
ijtc-494	141	20	)	)	PUNCT
ijtc-494	141	21	.	.	PUNCT
ijtc-494	142	1	wu	wu	PROPN
ijtc-494	142	2	&	&	CCONJ
ijtc-494	142	3	lin	lin	PROPN
ijtc-494	142	4	(	(	PUNCT
ijtc-494	142	5	2020	2020	NUM
ijtc-494	142	6	)	)	PUNCT
ijtc-494	142	7	pointed	point	VERB
ijtc-494	142	8	out	out	ADP
ijtc-494	142	9	china	china	PROPN
ijtc-494	142	10	government	government	PROPN
ijtc-494	142	11	has	have	AUX
ijtc-494	142	12	re	re	VERB
ijtc-494	142	13	-	-	VERB
ijtc-494	142	14	budgeting	budgeting	ADJ
ijtc-494	142	15	to	to	PART
ijtc-494	142	16	subsidy	subsidy	VERB
ijtc-494	142	17	the	the	DET
ijtc-494	142	18	drug	drug	NOUN
ijtc-494	142	19	procurement	procurement	NOUN
ijtc-494	142	20	for	for	ADP
ijtc-494	142	21	covid-19	covid-19	PROPN
ijtc-494	142	22	and	and	CCONJ
ijtc-494	142	23	allocate	allocate	VERB
ijtc-494	142	24	additional	additional	ADJ
ijtc-494	142	25	resources	resource	NOUN
ijtc-494	142	26	in	in	ADP
ijtc-494	142	27	the	the	DET
ijtc-494	142	28	medical	medical	ADJ
ijtc-494	142	29	sector	sector	NOUN
ijtc-494	142	30	during	during	ADP
ijtc-494	142	31	the	the	DET
ijtc-494	142	32	covid-19	covid-19	PROPN
ijtc-494	142	33	pandemic	pandemic	NOUN
ijtc-494	142	34	.	.	PUNCT
ijtc-494	143	1	wu	wu	PROPN
ijtc-494	143	2	&	&	CCONJ
ijtc-494	143	3	lin	lin	PROPN
ijtc-494	143	4	(	(	PUNCT
ijtc-494	143	5	2020	2020	NUM
ijtc-494	143	6	)	)	PUNCT
ijtc-494	143	7	stated	state	VERB
ijtc-494	143	8	that	that	SCONJ
ijtc-494	143	9	the	the	DET
ijtc-494	143	10	chinese	chinese	ADJ
ijtc-494	143	11	government	government	NOUN
ijtc-494	143	12	spending	spending	NOUN
ijtc-494	143	13	is	be	AUX
ijtc-494	143	14	mostly	mostly	ADV
ijtc-494	143	15	on	on	ADP
ijtc-494	143	16	the	the	DET
ijtc-494	143	17	health	health	NOUN
ijtc-494	143	18	sector	sector	NOUN
ijtc-494	143	19	.	.	PUNCT
ijtc-494	144	1	the	the	DET
ijtc-494	144	2	government	government	NOUN
ijtc-494	144	3	provides	provide	VERB
ijtc-494	144	4	free	free	ADJ
ijtc-494	144	5	covid-19	covid-19	PROPN
ijtc-494	144	6	treatment	treatment	NOUN
ijtc-494	144	7	,	,	PUNCT
ijtc-494	144	8	investments	investment	NOUN
ijtc-494	144	9	in	in	ADP
ijtc-494	144	10	emergency	emergency	NOUN
ijtc-494	144	11	hospitals	hospital	NOUN
ijtc-494	144	12	,	,	PUNCT
ijtc-494	144	13	and	and	CCONJ
ijtc-494	144	14	preparations	preparation	NOUN
ijtc-494	144	15	for	for	ADP
ijtc-494	144	16	an	an	DET
ijtc-494	144	17	individual	individual	NOUN
ijtc-494	144	18	during	during	ADP
ijtc-494	144	19	a	a	DET
ijtc-494	144	20	quarantine	quarantine	NOUN
ijtc-494	144	21	.	.	PUNCT
ijtc-494	145	1	according	accord	VERB
ijtc-494	145	2	to	to	ADP
ijtc-494	145	3	moving	move	VERB
ijtc-494	145	4	data	datum	NOUN
ijtc-494	145	5	from	from	ADP
ijtc-494	145	6	the	the	DET
ijtc-494	145	7	ministry	ministry	PROPN
ijtc-494	145	8	of	of	ADP
ijtc-494	145	9	home	home	PROPN
ijtc-494	145	10	affairs	affair	NOUN
ijtc-494	145	11	(	(	PUNCT
ijtc-494	145	12	2020	2020	NUM
ijtc-494	145	13	)	)	PUNCT
ijtc-494	145	14	data	datum	NOUN
ijtc-494	145	15	as	as	ADP
ijtc-494	145	16	of	of	ADP
ijtc-494	145	17	july	july	PROPN
ijtc-494	145	18	7th	7th	PROPN
ijtc-494	145	19	,	,	PUNCT
ijtc-494	145	20	the	the	DET
ijtc-494	145	21	government	government	NOUN
ijtc-494	145	22	has	have	AUX
ijtc-494	145	23	allocated	allocate	VERB
ijtc-494	145	24	health	health	NOUN
ijtc-494	145	25	expenditure	expenditure	NOUN
ijtc-494	145	26	of	of	ADP
ijtc-494	145	27	39.26	39.26	NUM
ijtc-494	145	28	%	%	NOUN
ijtc-494	145	29	.	.	PUNCT
ijtc-494	146	1	the	the	DET
ijtc-494	146	2	allocation	allocation	NOUN
ijtc-494	146	3	basis	basis	NOUN
ijtc-494	146	4	is	be	AUX
ijtc-494	146	5	on	on	ADP
ijtc-494	146	6	the	the	DET
ijtc-494	146	7	joint	joint	ADJ
ijtc-494	146	8	decree	decree	NOUN
ijtc-494	146	9	of	of	ADP
ijtc-494	146	10	the	the	DET
ijtc-494	146	11	minister	minister	NOUN
ijtc-494	146	12	of	of	ADP
ijtc-494	146	13	home	home	NOUN
ijtc-494	146	14	affairs	affair	NOUN
ijtc-494	146	15	rate	rate	NOUN
ijtc-494	146	16	1119/2813	1119/2813	NUM
ijtc-494	146	17	/	/	SYM
ijtc-494	146	18	sj	sj	PROPN
ijtc-494	146	19	and	and	CCONJ
ijtc-494	146	20	the	the	DET
ijtc-494	146	21	ministry	ministry	PROPN
ijtc-494	146	22	of	of	ADP
ijtc-494	146	23	finance	finance	PROPN
ijtc-494	146	24	rate	rate	NOUN
ijtc-494	146	25	kmk	kmk	PROPN
ijtc-494	146	26	177	177	NUM
ijtc-494	146	27	/	/	SYM
ijtc-494	146	28	kmk.07/2020	kmk.07/2020	PROPN
ijtc-494	146	29	.	.	PUNCT
ijtc-494	147	1	the	the	DET
ijtc-494	147	2	regulation	regulation	NOUN
ijtc-494	147	3	states	state	VERB
ijtc-494	147	4	that	that	SCONJ
ijtc-494	147	5	regional	regional	ADJ
ijtc-494	147	6	budget	budget	NOUN
ijtc-494	147	7	re	re	VERB
ijtc-494	147	8	-	-	VERB
ijtc-494	147	9	focusing	focus	VERB
ijtc-494	147	10	results	result	NOUN
ijtc-494	147	11	are	be	AUX
ijtc-494	147	12	to	to	PART
ijtc-494	147	13	finance	finance	VERB
ijtc-494	147	14	the	the	DET
ijtc-494	147	15	spending	spending	NOUN
ijtc-494	147	16	in	in	ADP
ijtc-494	147	17	health	health	NOUN
ijtc-494	147	18	sectors	sector	NOUN
ijtc-494	147	19	prevent	prevent	VERB
ijtc-494	147	20	the	the	DET
ijtc-494	147	21	covid	covid	PROPN
ijtc-494	147	22	transmission	transmission	NOUN
ijtc-494	147	23	and	and	CCONJ
ijtc-494	147	24	handle	handle	VERB
ijtc-494	147	25	covid-19	covid-19	PROPN
ijtc-494	147	26	pandemics	pandemic	NOUN
ijtc-494	147	27	.	.	PUNCT
ijtc-494	148	1	the	the	DET
ijtc-494	148	2	examples	example	NOUN
ijtc-494	148	3	are	be	AUX
ijtc-494	148	4	personal	personal	ADJ
ijtc-494	148	5	protective	protective	ADJ
ijtc-494	148	6	equipment	equipment	NOUN
ijtc-494	148	7	(	(	PUNCT
ijtc-494	148	8	ppe	ppe	PROPN
ijtc-494	148	9	)	)	PUNCT
ijtc-494	148	10	procurement	procurement	NOUN
ijtc-494	148	11	for	for	ADP
ijtc-494	148	12	medical	medical	ADJ
ijtc-494	148	13	personnel	personnel	NOUN
ijtc-494	148	14	,	,	PUNCT
ijtc-494	148	15	facilities	facility	NOUN
ijtc-494	148	16	,	,	PUNCT
ijtc-494	148	17	and	and	CCONJ
ijtc-494	148	18	service	service	NOUN
ijtc-494	148	19	equipment	equipment	NOUN
ijtc-494	148	20	for	for	ADP
ijtc-494	148	21	the	the	DET
ijtc-494	148	22	community	community	NOUN
ijtc-494	148	23	and	and	CCONJ
ijtc-494	148	24	covid-19	covid-19	PROPN
ijtc-494	148	25	patients	patient	NOUN
ijtc-494	148	26	'	'	PART
ijtc-494	148	27	handling	handling	NOUN
ijtc-494	148	28	.	.	PUNCT
ijtc-494	149	1	h4	h4	NOUN
ijtc-494	149	2	:	:	PUNCT
ijtc-494	149	3	health	health	NOUN
ijtc-494	149	4	expenditure	expenditure	NOUN
ijtc-494	149	5	influence	influence	PROPN
ijtc-494	149	6	regional	regional	ADJ
ijtc-494	149	7	government	government	NOUN
ijtc-494	149	8	re	re	VERB
ijtc-494	149	9	-	-	VERB
ijtc-494	149	10	focusing	focus	VERB
ijtc-494	149	11	positively	positively	ADV
ijtc-494	149	12	the	the	DET
ijtc-494	149	13	lockdown	lockdown	NOUN
ijtc-494	149	14	phenomenon	phenomenon	NOUN
ijtc-494	149	15	will	will	AUX
ijtc-494	149	16	trigger	trigger	VERB
ijtc-494	149	17	a	a	DET
ijtc-494	149	18	panic	panic	NOUN
ijtc-494	149	19	buying	buying	NOUN
ijtc-494	149	20	in	in	ADP
ijtc-494	149	21	society	society	NOUN
ijtc-494	149	22	,	,	PUNCT
ijtc-494	149	23	leading	lead	VERB
ijtc-494	149	24	to	to	ADP
ijtc-494	149	25	the	the	DET
ijtc-494	149	26	disruption	disruption	NOUN
ijtc-494	149	27	of	of	ADP
ijtc-494	149	28	goods	good	NOUN
ijtc-494	149	29	and	and	CCONJ
ijtc-494	149	30	services	service	NOUN
ijtc-494	149	31	distribution	distribution	NOUN
ijtc-494	149	32	,	,	PUNCT
ijtc-494	149	33	due	due	ADP
ijtc-494	149	34	to	to	ADP
ijtc-494	149	35	overconsumption	overconsumption	NOUN
ijtc-494	149	36	or	or	CCONJ
ijtc-494	149	37	excessive	excessive	ADJ
ijtc-494	149	38	shopping	shopping	NOUN
ijtc-494	149	39	to	to	PART
ijtc-494	149	40	store	store	VERB
ijtc-494	149	41	foodstuffs	foodstuff	NOUN
ijtc-494	149	42	and	and	CCONJ
ijtc-494	149	43	daily	daily	ADJ
ijtc-494	149	44	necessities	necessity	NOUN
ijtc-494	149	45	.	.	PUNCT
ijtc-494	150	1	this	this	DET
ijtc-494	150	2	phenomenon	phenomenon	NOUN
ijtc-494	150	3	is	be	AUX
ijtc-494	150	4	not	not	PART
ijtc-494	150	5	in	in	ADP
ijtc-494	150	6	line	line	NOUN
ijtc-494	150	7	with	with	ADP
ijtc-494	150	8	the	the	DET
ijtc-494	150	9	restriction	restriction	NOUN
ijtc-494	150	10	of	of	ADP
ijtc-494	150	11	buying	buying	NOUN
ijtc-494	150	12	and	and	CCONJ
ijtc-494	150	13	selling	sell	VERB
ijtc-494	150	14	activities	activity	NOUN
ijtc-494	150	15	.	.	PUNCT
ijtc-494	151	1	lockdown	lockdown	NOUN
ijtc-494	151	2	has	have	VERB
ijtc-494	151	3	the	the	DET
ijtc-494	151	4	potential	potential	NOUN
ijtc-494	151	5	to	to	PART
ijtc-494	151	6	generate	generate	VERB
ijtc-494	151	7	social	social	ADJ
ijtc-494	151	8	conflicts	conflict	NOUN
ijtc-494	151	9	related	relate	VERB
ijtc-494	151	10	to	to	ADP
ijtc-494	151	11	the	the	DET
ijtc-494	151	12	supply	supply	NOUN
ijtc-494	151	13	society	society	NOUN
ijtc-494	151	14	's	's	PART
ijtc-494	151	15	needs	need	NOUN
ijtc-494	151	16	such	such	ADJ
ijtc-494	151	17	as	as	ADP
ijtc-494	151	18	food	food	NOUN
ijtc-494	151	19	,	,	PUNCT
ijtc-494	151	20	medicine	medicine	NOUN
ijtc-494	151	21	,	,	PUNCT
ijtc-494	151	22	and	and	CCONJ
ijtc-494	151	23	so	so	ADV
ijtc-494	151	24	on	on	ADV
ijtc-494	151	25	.	.	PUNCT
ijtc-494	152	1	the	the	DET
ijtc-494	152	2	disruption	disruption	NOUN
ijtc-494	152	3	of	of	ADP
ijtc-494	152	4	society	society	NOUN
ijtc-494	152	5	's	's	PART
ijtc-494	152	6	income	income	NOUN
ijtc-494	152	7	and	and	CCONJ
ijtc-494	152	8	hampered	hamper	VERB
ijtc-494	152	9	goods	good	NOUN
ijtc-494	152	10	supply	supply	NOUN
ijtc-494	152	11	leads	lead	VERB
ijtc-494	152	12	to	to	PART
ijtc-494	152	13	chaos	chaos	NOUN
ijtc-494	152	14	and	and	CCONJ
ijtc-494	152	15	panic	panic	NOUN
ijtc-494	152	16	(	(	PUNCT
ijtc-494	152	17	beirne	beirne	NOUN
ijtc-494	152	18	et	et	PROPN
ijtc-494	152	19	al	al	PROPN
ijtc-494	152	20	.	.	PROPN
ijtc-494	152	21	,	,	PUNCT
ijtc-494	152	22	2020	2020	NUM
ijtc-494	152	23	)	)	PUNCT
ijtc-494	152	24	.	.	PUNCT
ijtc-494	153	1	wu	wu	PROPN
ijtc-494	153	2	&	&	CCONJ
ijtc-494	153	3	lin	lin	PROPN
ijtc-494	153	4	(	(	PUNCT
ijtc-494	153	5	2020	2020	NUM
ijtc-494	153	6	)	)	PUNCT
ijtc-494	153	7	wrote	write	VERB
ijtc-494	153	8	that	that	SCONJ
ijtc-494	153	9	the	the	DET
ijtc-494	153	10	chinese	chinese	ADJ
ijtc-494	153	11	government	government	NOUN
ijtc-494	153	12	has	have	AUX
ijtc-494	153	13	executed	execute	VERB
ijtc-494	153	14	re	re	NOUN
ijtc-494	153	15	-	-	ADJ
ijtc-494	153	16	budgeting	budgeting	ADJ
ijtc-494	153	17	to	to	PART
ijtc-494	153	18	effectively	effectively	ADV
ijtc-494	153	19	and	and	CCONJ
ijtc-494	153	20	efficiently	efficiently	ADV
ijtc-494	153	21	handle	handle	VERB
ijtc-494	153	22	the	the	DET
ijtc-494	153	23	covid-19	covid-19	PROPN
ijtc-494	153	24	pandemic	pandemic	ADJ
ijtc-494	153	25	impacts	impact	NOUN
ijtc-494	153	26	that	that	PRON
ijtc-494	153	27	effectively	effectively	ADV
ijtc-494	153	28	and	and	CCONJ
ijtc-494	153	29	efficiently	efficiently	ADV
ijtc-494	153	30	cover	cover	VERB
ijtc-494	153	31	social	social	ADJ
ijtc-494	153	32	stability	stability	NOUN
ijtc-494	153	33	and	and	CCONJ
ijtc-494	153	34	economic	economic	ADJ
ijtc-494	153	35	recovery	recovery	NOUN
ijtc-494	153	36	.	.	PUNCT
ijtc-494	154	1	they	they	PRON
ijtc-494	154	2	also	also	ADV
ijtc-494	154	3	added	add	VERB
ijtc-494	154	4	that	that	SCONJ
ijtc-494	154	5	the	the	DET
ijtc-494	154	6	chinese	chinese	ADJ
ijtc-494	154	7	government	government	NOUN
ijtc-494	154	8	strives	strive	VERB
ijtc-494	154	9	to	to	PART
ijtc-494	154	10	maintain	maintain	VERB
ijtc-494	154	11	socio	socio	NOUN
ijtc-494	154	12	-	-	PUNCT
ijtc-494	154	13	economic	economic	ADJ
ijtc-494	154	14	stability	stability	NOUN
ijtc-494	154	15	by	by	ADP
ijtc-494	154	16	providing	provide	VERB
ijtc-494	154	17	welfare	welfare	NOUN
ijtc-494	154	18	to	to	ADP
ijtc-494	154	19	the	the	DET
ijtc-494	154	20	poor	poor	ADJ
ijtc-494	154	21	and	and	CCONJ
ijtc-494	154	22	individuals	individual	NOUN
ijtc-494	154	23	affected	affect	VERB
ijtc-494	154	24	by	by	ADP
ijtc-494	154	25	covid-19	covid-19	PROPN
ijtc-494	154	26	.	.	PUNCT
ijtc-494	155	1	budget	budget	PROPN
ijtc-494	155	2	re	re	VERB
ijtc-494	155	3	-	-	VERB
ijtc-494	155	4	focusing	focus	VERB
ijtc-494	155	5	in	in	ADP
ijtc-494	155	6	indonesia	indonesia	PROPN
ijtc-494	155	7	focuses	focus	VERB
ijtc-494	155	8	on	on	ADP
ijtc-494	155	9	three	three	NUM
ijtc-494	155	10	main	main	ADJ
ijtc-494	155	11	targets	target	NOUN
ijtc-494	155	12	,	,	PUNCT
ijtc-494	155	13	spending	spend	VERB
ijtc-494	155	14	on	on	ADP
ijtc-494	155	15	health	health	NOUN
ijtc-494	155	16	,	,	PUNCT
ijtc-494	155	17	providing	provide	VERB
ijtc-494	155	18	social	social	ADJ
ijtc-494	155	19	safety	safety	NOUN
ijtc-494	155	20	nets	net	NOUN
ijtc-494	155	21	,	,	PUNCT
ijtc-494	155	22	and	and	CCONJ
ijtc-494	155	23	handling	handle	VERB
ijtc-494	155	24	economic	economic	ADJ
ijtc-494	155	25	impacts	impact	NOUN
ijtc-494	155	26	(	(	PUNCT
ijtc-494	155	27	ministry	ministry	NOUN
ijtc-494	155	28	of	of	ADP
ijtc-494	155	29	home	home	PROPN
ijtc-494	155	30	affairs	affair	NOUN
ijtc-494	155	31	,	,	PUNCT
ijtc-494	155	32	2020	2020	NUM
ijtc-494	155	33	)	)	PUNCT
ijtc-494	155	34	.	.	PUNCT
ijtc-494	156	1	the	the	DET
ijtc-494	156	2	government	government	NOUN
ijtc-494	156	3	expects	expect	VERB
ijtc-494	156	4	that	that	SCONJ
ijtc-494	156	5	the	the	DET
ijtc-494	156	6	allocation	allocation	NOUN
ijtc-494	156	7	of	of	ADP
ijtc-494	156	8	re	re	VERB
ijtc-494	156	9	-	-	VERB
ijtc-494	156	10	focusing	focus	VERB
ijtc-494	156	11	can	can	AUX
ijtc-494	156	12	overcome	overcome	VERB
ijtc-494	156	13	the	the	DET
ijtc-494	156	14	social	social	ADJ
ijtc-494	156	15	problems	problem	NOUN
ijtc-494	156	16	that	that	PRON
ijtc-494	156	17	come	come	VERB
ijtc-494	156	18	up	up	ADP
ijtc-494	156	19	due	due	ADP
ijtc-494	156	20	to	to	ADP
ijtc-494	156	21	covid-19	covid-19	PROPN
ijtc-494	156	22	.	.	PUNCT
ijtc-494	156	23	h5	h5	PROPN
ijtc-494	156	24	:	:	PUNCT
ijtc-494	156	25	social	social	ADJ
ijtc-494	156	26	expenditure	expenditure	NOUN
ijtc-494	156	27	influences	influence	VERB
ijtc-494	156	28	regional	regional	ADJ
ijtc-494	156	29	government	government	NOUN
ijtc-494	156	30	re	re	VERB
ijtc-494	156	31	-	-	VERB
ijtc-494	156	32	focusing	focus	VERB
ijtc-494	156	33	positively	positively	ADV
ijtc-494	156	34	.	.	PUNCT
ijtc-494	157	1	the	the	DET
ijtc-494	157	2	negative	negative	ADJ
ijtc-494	157	3	effect	effect	NOUN
ijtc-494	157	4	of	of	ADP
ijtc-494	157	5	covid-19	covid-19	PROPN
ijtc-494	157	6	is	be	AUX
ijtc-494	157	7	a	a	DET
ijtc-494	157	8	high	high	ADJ
ijtc-494	157	9	-	-	PUNCT
ijtc-494	157	10	speed	speed	NOUN
ijtc-494	157	11	transmission	transmission	NOUN
ijtc-494	157	12	of	of	ADP
ijtc-494	157	13	the	the	DET
ijtc-494	157	14	virus	virus	NOUN
ijtc-494	157	15	and	and	CCONJ
ijtc-494	157	16	the	the	DET
ijtc-494	157	17	socioeconomy	socioeconomy	NOUN
ijtc-494	157	18	problems	problem	NOUN
ijtc-494	157	19	such	such	ADJ
ijtc-494	157	20	as	as	ADP
ijtc-494	157	21	the	the	DET
ijtc-494	157	22	stagnation	stagnation	NOUN
ijtc-494	157	23	in	in	ADP
ijtc-494	157	24	service	service	NOUN
ijtc-494	157	25	businesses	business	NOUN
ijtc-494	157	26	,	,	PUNCT
ijtc-494	157	27	retail	retail	NOUN
ijtc-494	157	28	,	,	PUNCT
ijtc-494	157	29	and	and	CCONJ
ijtc-494	157	30	industries	industry	NOUN
ijtc-494	157	31	,	,	PUNCT
ijtc-494	157	32	and	and	CCONJ
ijtc-494	157	33	the	the	DET
ijtc-494	157	34	rise	rise	NOUN
ijtc-494	157	35	of	of	ADP
ijtc-494	157	36	the	the	DET
ijtc-494	157	37	unemployment	unemployment	NOUN
ijtc-494	157	38	rate	rate	NOUN
ijtc-494	157	39	(	(	PUNCT
ijtc-494	157	40	ceylan	ceylan	PROPN
ijtc-494	157	41	et	et	PROPN
ijtc-494	157	42	al	al	PROPN
ijtc-494	157	43	.	.	PROPN
ijtc-494	157	44	,	,	PUNCT
ijtc-494	157	45	2020	2020	NUM
ijtc-494	157	46	)	)	PUNCT
ijtc-494	157	47	.	.	PUNCT
ijtc-494	158	1	the	the	DET
ijtc-494	158	2	crisis	crisis	NOUN
ijtc-494	158	3	because	because	SCONJ
ijtc-494	158	4	of	of	ADP
ijtc-494	158	5	covid-19	covid-19	PROPN
ijtc-494	158	6	stimulates	stimulate	VERB
ijtc-494	158	7	the	the	DET
ijtc-494	158	8	macroeconomics	macroeconomic	NOUN
ijtc-494	158	9	sectors	sector	NOUN
ijtc-494	158	10	.	.	PUNCT
ijtc-494	159	1	the	the	DET
ijtc-494	159	2	government	government	NOUN
ijtc-494	159	3	should	should	AUX
ijtc-494	159	4	issue	issue	VERB
ijtc-494	159	5	policies	policy	NOUN
ijtc-494	159	6	that	that	PRON
ijtc-494	159	7	lead	lead	VERB
ijtc-494	159	8	to	to	ADP
ijtc-494	159	9	financial	financial	ADJ
ijtc-494	159	10	stability	stability	NOUN
ijtc-494	159	11	,	,	PUNCT
ijtc-494	159	12	covid-19	covid-19	PROPN
ijtc-494	159	13	budget	budget	NOUN
ijtc-494	159	14	refocusing	refocusing	NOUN
ijtc-494	159	15	:	:	PUNCT
ijtc-494	159	16	evidence	evidence	NOUN
ijtc-494	159	17	from	from	ADP
ijtc-494	159	18	indonesia	indonesia	PROPN
ijtc-494	159	19	rachmadani	rachmadani	PROPN
ijtc-494	159	20	,	,	PUNCT
ijtc-494	159	21	suhardjanto	suhardjanto	PROPN
ijtc-494	159	22	,	,	PUNCT
ijtc-494	159	23	setiawan	setiawan	NOUN
ijtc-494	159	24	,	,	PUNCT
ijtc-494	159	25	and	and	CCONJ
ijtc-494	159	26	rosadi	rosadi	NOUN
ijtc-494	159	27	242	242	NUM
ijtc-494	159	28	|	|	ADV
ijtc-494	159	29	ilomata	ilomata	PROPN
ijtc-494	159	30	international	international	ADJ
ijtc-494	159	31	journal	journal	NOUN
ijtc-494	159	32	of	of	ADP
ijtc-494	159	33	tax	tax	PROPN
ijtc-494	159	34	&	&	CCONJ
ijtc-494	159	35	accounting	account	VERB
ijtc-494	159	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-494	159	37	such	such	ADJ
ijtc-494	159	38	as	as	ADP
ijtc-494	159	39	government	government	NOUN
ijtc-494	159	40	asses	ass	NOUN
ijtc-494	159	41	that	that	PRON
ijtc-494	159	42	are	be	AUX
ijtc-494	159	43	monetized	monetize	VERB
ijtc-494	159	44	to	to	PART
ijtc-494	159	45	have	have	VERB
ijtc-494	159	46	effective	effective	ADJ
ijtc-494	159	47	and	and	CCONJ
ijtc-494	159	48	efficient	efficient	ADJ
ijtc-494	159	49	restructure	restructure	NOUN
ijtc-494	159	50	(	(	PUNCT
ijtc-494	159	51	goyal	goyal	NOUN
ijtc-494	159	52	,	,	PUNCT
ijtc-494	159	53	2020	2020	NUM
ijtc-494	159	54	)	)	PUNCT
ijtc-494	159	55	.	.	PUNCT
ijtc-494	160	1	the	the	DET
ijtc-494	160	2	coronavirus	coronavirus	NOUN
ijtc-494	160	3	impacts	impact	VERB
ijtc-494	160	4	the	the	DET
ijtc-494	160	5	stock	stock	NOUN
ijtc-494	160	6	market	market	NOUN
ijtc-494	160	7	collapse	collapse	NOUN
ijtc-494	160	8	and	and	CCONJ
ijtc-494	160	9	worsens	worsen	VERB
ijtc-494	160	10	africa	africa	PROPN
ijtc-494	160	11	's	's	PART
ijtc-494	160	12	economic	economic	ADJ
ijtc-494	160	13	situation	situation	NOUN
ijtc-494	160	14	(	(	PUNCT
ijtc-494	160	15	ozili	ozili	NOUN
ijtc-494	160	16	,	,	PUNCT
ijtc-494	160	17	2020	2020	NUM
ijtc-494	160	18	)	)	PUNCT
ijtc-494	160	19	.	.	PUNCT
ijtc-494	161	1	wu	wu	PROPN
ijtc-494	161	2	&	&	CCONJ
ijtc-494	161	3	lin	lin	PROPN
ijtc-494	161	4	(	(	PUNCT
ijtc-494	161	5	2020	2020	NUM
ijtc-494	161	6	)	)	PUNCT
ijtc-494	161	7	found	find	VERB
ijtc-494	161	8	that	that	SCONJ
ijtc-494	161	9	the	the	DET
ijtc-494	161	10	chinese	chinese	ADJ
ijtc-494	161	11	government	government	NOUN
ijtc-494	161	12	has	have	AUX
ijtc-494	161	13	re	re	VERB
ijtc-494	161	14	-	-	VERB
ijtc-494	161	15	budgeting	budgeting	ADJ
ijtc-494	161	16	to	to	PART
ijtc-494	161	17	handle	handle	VERB
ijtc-494	161	18	the	the	DET
ijtc-494	161	19	covid-19	covid-19	PROPN
ijtc-494	161	20	pandemic	pandemic	ADJ
ijtc-494	161	21	impact	impact	NOUN
ijtc-494	161	22	,	,	PUNCT
ijtc-494	161	23	maintain	maintain	VERB
ijtc-494	161	24	social	social	ADJ
ijtc-494	161	25	stability	stability	NOUN
ijtc-494	161	26	,	,	PUNCT
ijtc-494	161	27	and	and	CCONJ
ijtc-494	161	28	push	push	VERB
ijtc-494	161	29	an	an	DET
ijtc-494	161	30	economic	economic	ADJ
ijtc-494	161	31	recovery	recovery	NOUN
ijtc-494	161	32	on	on	ADP
ijtc-494	161	33	time	time	NOUN
ijtc-494	161	34	.	.	PUNCT
ijtc-494	162	1	wu	wu	PROPN
ijtc-494	162	2	&	&	CCONJ
ijtc-494	162	3	lin	lin	PROPN
ijtc-494	162	4	(	(	PUNCT
ijtc-494	162	5	2020	2020	NUM
ijtc-494	162	6	)	)	PUNCT
ijtc-494	162	7	viewed	view	VERB
ijtc-494	162	8	that	that	SCONJ
ijtc-494	162	9	the	the	DET
ijtc-494	162	10	chinese	chinese	ADJ
ijtc-494	162	11	government	government	NOUN
ijtc-494	162	12	tries	try	VERB
ijtc-494	162	13	to	to	PART
ijtc-494	162	14	sustain	sustain	VERB
ijtc-494	162	15	socio	socio	NOUN
ijtc-494	162	16	-	-	PUNCT
ijtc-494	162	17	economic	economic	ADJ
ijtc-494	162	18	stability	stability	NOUN
ijtc-494	162	19	by	by	ADP
ijtc-494	162	20	providing	provide	VERB
ijtc-494	162	21	welfare	welfare	NOUN
ijtc-494	162	22	for	for	ADP
ijtc-494	162	23	people	people	NOUN
ijtc-494	162	24	with	with	ADP
ijtc-494	162	25	low	low	ADJ
ijtc-494	162	26	income	income	NOUN
ijtc-494	162	27	,	,	PUNCT
ijtc-494	162	28	education	education	NOUN
ijtc-494	162	29	,	,	PUNCT
ijtc-494	162	30	pension	pension	NOUN
ijtc-494	162	31	funds	fund	NOUN
ijtc-494	162	32	,	,	PUNCT
ijtc-494	162	33	and	and	CCONJ
ijtc-494	162	34	housing	housing	NOUN
ijtc-494	162	35	.	.	PUNCT
ijtc-494	163	1	wu	wu	PROPN
ijtc-494	163	2	&	&	CCONJ
ijtc-494	163	3	lin	lin	PROPN
ijtc-494	163	4	(	(	PUNCT
ijtc-494	163	5	2020	2020	NUM
ijtc-494	163	6	)	)	PUNCT
ijtc-494	163	7	stated	state	VERB
ijtc-494	163	8	re	re	VERB
ijtc-494	163	9	-	-	VERB
ijtc-494	163	10	budgeting	budgeting	ADJ
ijtc-494	163	11	in	in	ADP
ijtc-494	163	12	china	china	PROPN
ijtc-494	163	13	aims	aim	VERB
ijtc-494	163	14	to	to	PART
ijtc-494	163	15	recover	recover	VERB
ijtc-494	163	16	the	the	DET
ijtc-494	163	17	economic	economic	ADJ
ijtc-494	163	18	impact	impact	NOUN
ijtc-494	163	19	because	because	SCONJ
ijtc-494	163	20	of	of	ADP
ijtc-494	163	21	covid-19	covid-19	PROPN
ijtc-494	163	22	by	by	ADP
ijtc-494	163	23	providing	provide	VERB
ijtc-494	163	24	assistance	assistance	NOUN
ijtc-494	163	25	for	for	ADP
ijtc-494	163	26	small	small	ADJ
ijtc-494	163	27	and	and	CCONJ
ijtc-494	163	28	medium	medium	ADJ
ijtc-494	163	29	enterprises	enterprise	NOUN
ijtc-494	163	30	and	and	CCONJ
ijtc-494	163	31	reducing	reduce	VERB
ijtc-494	163	32	tax	tax	NOUN
ijtc-494	163	33	costs	cost	NOUN
ijtc-494	163	34	for	for	ADP
ijtc-494	163	35	all	all	DET
ijtc-494	163	36	companies	company	NOUN
ijtc-494	163	37	in	in	ADP
ijtc-494	163	38	china	china	PROPN
ijtc-494	163	39	.	.	PUNCT
ijtc-494	164	1	the	the	DET
ijtc-494	164	2	indonesian	indonesian	ADJ
ijtc-494	164	3	government	government	NOUN
ijtc-494	164	4	's	's	PART
ijtc-494	164	5	role	role	NOUN
ijtc-494	164	6	in	in	ADP
ijtc-494	164	7	handling	handle	VERB
ijtc-494	164	8	the	the	DET
ijtc-494	164	9	covid-19	covid-19	PROPN
ijtc-494	164	10	pandemics	pandemic	NOUN
ijtc-494	164	11	supports	support	VERB
ijtc-494	164	12	the	the	DET
ijtc-494	164	13	health	health	NOUN
ijtc-494	164	14	sector	sector	NOUN
ijtc-494	164	15	and	and	CCONJ
ijtc-494	164	16	overcoming	overcome	VERB
ijtc-494	164	17	the	the	DET
ijtc-494	164	18	economic	economic	ADJ
ijtc-494	164	19	impacts	impact	NOUN
ijtc-494	164	20	.	.	PUNCT
ijtc-494	165	1	based	base	VERB
ijtc-494	165	2	on	on	ADP
ijtc-494	165	3	the	the	DET
ijtc-494	165	4	ministry	ministry	PROPN
ijtc-494	165	5	of	of	ADP
ijtc-494	165	6	home	home	PROPN
ijtc-494	165	7	affairs	affair	NOUN
ijtc-494	165	8	(	(	PUNCT
ijtc-494	165	9	2020	2020	NUM
ijtc-494	165	10	)	)	PUNCT
ijtc-494	165	11	,	,	PUNCT
ijtc-494	165	12	data	datum	NOUN
ijtc-494	165	13	as	as	ADP
ijtc-494	165	14	of	of	ADP
ijtc-494	165	15	july	july	PROPN
ijtc-494	165	16	7th	7th	NOUN
ijtc-494	165	17	illustrates	illustrate	VERB
ijtc-494	165	18	that	that	SCONJ
ijtc-494	165	19	the	the	DET
ijtc-494	165	20	government	government	NOUN
ijtc-494	165	21	allocated	allocate	VERB
ijtc-494	165	22	22.44	22.44	NUM
ijtc-494	165	23	%	%	NOUN
ijtc-494	165	24	of	of	ADP
ijtc-494	165	25	the	the	DET
ijtc-494	165	26	fund	fund	NOUN
ijtc-494	165	27	to	to	PART
ijtc-494	165	28	handle	handle	VERB
ijtc-494	165	29	the	the	DET
ijtc-494	165	30	economic	economic	ADJ
ijtc-494	165	31	impact	impact	NOUN
ijtc-494	165	32	.	.	PUNCT
ijtc-494	166	1	regional	regional	ADJ
ijtc-494	166	2	budget	budget	NOUN
ijtc-494	166	3	re	re	VERB
ijtc-494	166	4	-	-	VERB
ijtc-494	166	5	focusing	focus	VERB
ijtc-494	166	6	is	be	AUX
ijtc-494	166	7	an	an	DET
ijtc-494	166	8	effort	effort	NOUN
ijtc-494	166	9	to	to	PART
ijtc-494	166	10	cope	cope	VERB
ijtc-494	166	11	with	with	ADP
ijtc-494	166	12	the	the	DET
ijtc-494	166	13	financial	financial	ADJ
ijtc-494	166	14	problems	problem	NOUN
ijtc-494	166	15	for	for	ADP
ijtc-494	166	16	motivating	motivate	VERB
ijtc-494	166	17	the	the	DET
ijtc-494	166	18	business	business	NOUN
ijtc-494	166	19	world	world	NOUN
ijtc-494	166	20	.	.	PUNCT
ijtc-494	167	1	the	the	DET
ijtc-494	167	2	government	government	NOUN
ijtc-494	167	3	empowers	empower	VERB
ijtc-494	167	4	small	small	ADJ
ijtc-494	167	5	and	and	CCONJ
ijtc-494	167	6	medium	medium	ADJ
ijtc-494	167	7	enterprises	enterprise	NOUN
ijtc-494	167	8	and	and	CCONJ
ijtc-494	167	9	encourages	encourage	VERB
ijtc-494	167	10	cooperatives	cooperative	NOUN
ijtc-494	167	11	to	to	PART
ijtc-494	167	12	stimulate	stimulate	VERB
ijtc-494	167	13	economic	economic	ADJ
ijtc-494	167	14	activities	activity	NOUN
ijtc-494	167	15	(	(	PUNCT
ijtc-494	167	16	ministry	ministry	NOUN
ijtc-494	167	17	of	of	ADP
ijtc-494	167	18	home	home	PROPN
ijtc-494	167	19	affairs	affair	NOUN
ijtc-494	167	20	,	,	PUNCT
ijtc-494	167	21	2020	2020	NUM
ijtc-494	167	22	)	)	PUNCT
ijtc-494	167	23	.	.	PUNCT
ijtc-494	168	1	h6	h6	NOUN
ijtc-494	168	2	:	:	PUNCT
ijtc-494	168	3	economic	economic	ADJ
ijtc-494	168	4	impact	impact	NOUN
ijtc-494	168	5	influences	influence	VERB
ijtc-494	168	6	regional	regional	ADJ
ijtc-494	168	7	government	government	NOUN
ijtc-494	168	8	re	re	VERB
ijtc-494	168	9	-	-	VERB
ijtc-494	168	10	focusing	focus	VERB
ijtc-494	168	11	positively	positively	ADV
ijtc-494	168	12	.	.	PUNCT
ijtc-494	169	1	method	method	VERB
ijtc-494	169	2	1.1	1.1	NUM
ijtc-494	169	3	research	research	NOUN
ijtc-494	169	4	model	model	NOUN
ijtc-494	169	5	this	this	DET
ijtc-494	169	6	study	study	NOUN
ijtc-494	169	7	examines	examine	VERB
ijtc-494	169	8	the	the	DET
ijtc-494	169	9	factors	factor	NOUN
ijtc-494	169	10	that	that	PRON
ijtc-494	169	11	influence	influence	VERB
ijtc-494	169	12	regional	regional	ADJ
ijtc-494	169	13	government	government	NOUN
ijtc-494	169	14	re	re	VERB
ijtc-494	169	15	-	-	VERB
ijtc-494	169	16	focusing	focus	VERB
ijtc-494	169	17	due	due	ADJ
ijtc-494	169	18	to	to	ADP
ijtc-494	169	19	covid19	covid19	NOUN
ijtc-494	169	20	,	,	PUNCT
ijtc-494	169	21	such	such	ADJ
ijtc-494	169	22	as	as	ADP
ijtc-494	169	23	treatment	treatment	NOUN
ijtc-494	169	24	rate	rate	NOUN
ijtc-494	169	25	,	,	PUNCT
ijtc-494	169	26	recovery	recovery	NOUN
ijtc-494	169	27	rate	rate	NOUN
ijtc-494	169	28	,	,	PUNCT
ijtc-494	169	29	death	death	NOUN
ijtc-494	169	30	rate	rate	NOUN
ijtc-494	169	31	,	,	PUNCT
ijtc-494	169	32	health	health	NOUN
ijtc-494	169	33	expenditure	expenditure	NOUN
ijtc-494	169	34	,	,	PUNCT
ijtc-494	169	35	social	social	ADJ
ijtc-494	169	36	expenditure	expenditure	NOUN
ijtc-494	169	37	,	,	PUNCT
ijtc-494	169	38	and	and	CCONJ
ijtc-494	169	39	economic	economic	ADJ
ijtc-494	169	40	impact	impact	NOUN
ijtc-494	169	41	.	.	PUNCT
ijtc-494	170	1	the	the	DET
ijtc-494	170	2	dependent	dependent	ADJ
ijtc-494	170	3	variable	variable	NOUN
ijtc-494	170	4	is	be	AUX
ijtc-494	170	5	recofusing	recofuse	VERB
ijtc-494	170	6	local	local	ADJ
ijtc-494	170	7	government	government	NOUN
ijtc-494	170	8	budgets	budget	NOUN
ijtc-494	170	9	using	use	VERB
ijtc-494	170	10	the	the	DET
ijtc-494	170	11	refocusing	refocusing	NOUN
ijtc-494	170	12	percentage	percentage	NOUN
ijtc-494	170	13	that	that	PRON
ijtc-494	170	14	has	have	AUX
ijtc-494	170	15	been	be	AUX
ijtc-494	170	16	available	available	ADJ
ijtc-494	170	17	in	in	ADP
ijtc-494	170	18	the	the	DET
ijtc-494	170	19	2020	2020	NUM
ijtc-494	170	20	regional	regional	ADJ
ijtc-494	170	21	government	government	NOUN
ijtc-494	170	22	refocusing	refocus	VERB
ijtc-494	170	23	budget	budget	NOUN
ijtc-494	170	24	recapitulation	recapitulation	NOUN
ijtc-494	170	25	.	.	PUNCT
ijtc-494	171	1	this	this	DET
ijtc-494	171	2	calculation	calculation	NOUN
ijtc-494	171	3	is	be	AUX
ijtc-494	171	4	under	under	ADP
ijtc-494	171	5	the	the	DET
ijtc-494	171	6	research	research	NOUN
ijtc-494	171	7	of	of	ADP
ijtc-494	171	8	beirne	beirne	PROPN
ijtc-494	171	9	et	et	PROPN
ijtc-494	171	10	al	al	PROPN
ijtc-494	171	11	.	.	PROPN
ijtc-494	172	1	(	(	PUNCT
ijtc-494	172	2	2020	2020	NUM
ijtc-494	172	3	)	)	PUNCT
ijtc-494	172	4	.	.	PUNCT
ijtc-494	173	1	the	the	DET
ijtc-494	173	2	measurement	measurement	NOUN
ijtc-494	173	3	of	of	ADP
ijtc-494	173	4	independent	independent	ADJ
ijtc-494	173	5	variables	variable	NOUN
ijtc-494	173	6	is	be	AUX
ijtc-494	173	7	by	by	ADP
ijtc-494	173	8	viewing	view	VERB
ijtc-494	173	9	the	the	DET
ijtc-494	173	10	daily	daily	ADJ
ijtc-494	173	11	cases	case	NOUN
ijtc-494	173	12	from	from	ADP
ijtc-494	173	13	the	the	DET
ijtc-494	173	14	beginning	beginning	NOUN
ijtc-494	173	15	of	of	ADP
ijtc-494	173	16	march	march	PROPN
ijtc-494	173	17	to	to	ADP
ijtc-494	173	18	june	june	PROPN
ijtc-494	173	19	19th	19th	NOUN
ijtc-494	173	20	,	,	PUNCT
ijtc-494	173	21	2020	2020	NUM
ijtc-494	173	22	.	.	PUNCT
ijtc-494	174	1	the	the	DET
ijtc-494	174	2	case	case	NOUN
ijtc-494	174	3	rate	rate	NOUN
ijtc-494	174	4	then	then	ADV
ijtc-494	174	5	is	be	AUX
ijtc-494	174	6	compared	compare	VERB
ijtc-494	174	7	to	to	ADP
ijtc-494	174	8	the	the	DET
ijtc-494	174	9	total	total	ADJ
ijtc-494	174	10	population	population	NOUN
ijtc-494	174	11	or	or	CCONJ
ijtc-494	174	12	population	population	NOUN
ijtc-494	174	13	.	.	PUNCT
ijtc-494	175	1	the	the	DET
ijtc-494	175	2	independent	independent	ADJ
ijtc-494	175	3	variable	variable	ADJ
ijtc-494	175	4	measurement	measurement	NOUN
ijtc-494	175	5	is	be	AUX
ijtc-494	175	6	in	in	ADP
ijtc-494	175	7	line	line	NOUN
ijtc-494	175	8	with	with	ADP
ijtc-494	175	9	the	the	DET
ijtc-494	175	10	research	research	NOUN
ijtc-494	175	11	(	(	PUNCT
ijtc-494	175	12	beirne	beirne	NOUN
ijtc-494	175	13	et	et	PROPN
ijtc-494	175	14	al	al	PROPN
ijtc-494	175	15	.	.	PROPN
ijtc-494	175	16	,	,	PUNCT
ijtc-494	175	17	2020	2020	NUM
ijtc-494	175	18	)	)	PUNCT
ijtc-494	175	19	.	.	PUNCT
ijtc-494	176	1	the	the	DET
ijtc-494	176	2	covid19	covid19	NOUN
ijtc-494	176	3	patients	patient	NOUN
ijtc-494	176	4	,	,	PUNCT
ijtc-494	176	5	treatment	treatment	NOUN
ijtc-494	176	6	rate	rate	NOUN
ijtc-494	176	7	,	,	PUNCT
ijtc-494	176	8	recovery	recovery	NOUN
ijtc-494	176	9	rate	rate	NOUN
ijtc-494	176	10	,	,	PUNCT
ijtc-494	176	11	the	the	DET
ijtc-494	176	12	death	death	NOUN
ijtc-494	176	13	rate	rate	NOUN
ijtc-494	176	14	can	can	AUX
ijtc-494	176	15	be	be	AUX
ijtc-494	176	16	accessed	access	VERB
ijtc-494	176	17	in	in	ADP
ijtc-494	176	18	covid19.go.id	covid19.go.id	PROPN
ijtc-494	176	19	.	.	PUNCT
ijtc-494	176	20	regional	regional	ADJ
ijtc-494	176	21	government	government	NOUN
ijtc-494	176	22	refocusing	refocus	VERB
ijtc-494	176	23	budget	budget	NOUN
ijtc-494	176	24	recapitulation	recapitulation	NOUN
ijtc-494	176	25	,	,	PUNCT
ijtc-494	176	26	the	the	DET
ijtc-494	176	27	year	year	NOUN
ijtc-494	176	28	2020	2020	NUM
ijtc-494	176	29	gives	give	VERB
ijtc-494	176	30	information	information	NOUN
ijtc-494	176	31	on	on	ADP
ijtc-494	176	32	the	the	DET
ijtc-494	176	33	health	health	NOUN
ijtc-494	176	34	and	and	CCONJ
ijtc-494	176	35	social	social	ADJ
ijtc-494	176	36	expenditure	expenditure	NOUN
ijtc-494	176	37	and	and	CCONJ
ijtc-494	176	38	handling	handling	NOUN
ijtc-494	176	39	of	of	ADP
ijtc-494	176	40	economic	economic	ADJ
ijtc-494	176	41	impact	impact	NOUN
ijtc-494	176	42	.	.	PUNCT
ijtc-494	177	1	the	the	DET
ijtc-494	177	2	calculation	calculation	NOUN
ijtc-494	177	3	is	be	AUX
ijtc-494	177	4	based	base	VERB
ijtc-494	177	5	on	on	ADP
ijtc-494	177	6	beirne	beirne	PROPN
ijtc-494	177	7	et	et	PROPN
ijtc-494	177	8	al	al	PROPN
ijtc-494	177	9	.	.	PROPN
ijtc-494	178	1	(	(	PUNCT
ijtc-494	178	2	2020	2020	NUM
ijtc-494	178	3	)	)	PUNCT
ijtc-494	178	4	.	.	PUNCT
ijtc-494	179	1	the	the	DET
ijtc-494	179	2	following	follow	VERB
ijtc-494	179	3	is	be	AUX
ijtc-494	179	4	the	the	DET
ijtc-494	179	5	model	model	NOUN
ijtc-494	179	6	:	:	PUNCT
ijtc-494	179	7	y	y	PROPN
ijtc-494	179	8	=	=	PUNCT
ijtc-494	179	9	a	a	PRON
ijtc-494	179	10	+	+	X
ijtc-494	180	1	b1x1	b1x1	NOUN
ijtc-494	180	2	+	+	SYM
ijtc-494	180	3	b2x2	b2x2	ADP
ijtc-494	180	4	+	+	NUM
ijtc-494	180	5	b3x3	b3x3	X
ijtc-494	180	6	+	+	NOUN
ijtc-494	180	7	b4x4	b4x4	ADP
ijtc-494	180	8	+	+	ADV
ijtc-494	180	9	b5x5+b6x6	b5x5+b6x6	ADJ
ijtc-494	181	1	+	+	CCONJ
ijtc-494	181	2	a	a	PRON
ijtc-494	181	3	=	=	PUNCT
ijtc-494	181	4	is	be	AUX
ijtc-494	181	5	the	the	DET
ijtc-494	181	6	regression	regression	NOUN
ijtc-494	181	7	constant	constant	ADJ
ijtc-494	181	8	.	.	PUNCT
ijtc-494	182	1	y	y	PROPN
ijtc-494	182	2	is	be	AUX
ijtc-494	182	3	the	the	DET
ijtc-494	182	4	regional	regional	ADJ
ijtc-494	182	5	government	government	NOUN
ijtc-494	182	6	measured	measure	VERB
ijtc-494	182	7	by	by	ADP
ijtc-494	182	8	the	the	DET
ijtc-494	182	9	re	re	ADJ
ijtc-494	182	10	-	-	ADJ
ijtc-494	182	11	focusing	focus	VERB
ijtc-494	182	12	percentage	percentage	NOUN
ijtc-494	182	13	measured	measure	VERB
ijtc-494	182	14	from	from	ADP
ijtc-494	182	15	the	the	DET
ijtc-494	182	16	2020	2020	NUM
ijtc-494	182	17	regional	regional	ADJ
ijtc-494	182	18	government	government	NOUN
ijtc-494	182	19	's	's	PART
ijtc-494	182	20	available	available	ADJ
ijtc-494	182	21	data	datum	NOUN
ijtc-494	182	22	re	re	VERB
ijtc-494	182	23	-	-	VERB
ijtc-494	182	24	focusing	focus	VERB
ijtc-494	182	25	budget	budget	NOUN
ijtc-494	182	26	recapitulation	recapitulation	NOUN
ijtc-494	182	27	.	.	PUNCT
ijtc-494	183	1	x1	x1	PROPN
ijtc-494	183	2	is	be	AUX
ijtc-494	183	3	the	the	DET
ijtc-494	183	4	rate	rate	NOUN
ijtc-494	183	5	of	of	ADP
ijtc-494	183	6	covid19	covid19	NOUN
ijtc-494	183	7	patient	patient	NOUN
ijtc-494	183	8	treatments	treatment	NOUN
ijtc-494	183	9	calculated	calculate	VERB
ijtc-494	183	10	from	from	ADP
ijtc-494	183	11	march	march	PROPN
ijtc-494	183	12	1st	1st	NOUN
ijtc-494	183	13	to	to	ADP
ijtc-494	183	14	june	june	PROPN
ijtc-494	183	15	19th	19th	NOUN
ijtc-494	183	16	,	,	PUNCT
ijtc-494	183	17	2020	2020	NUM
ijtc-494	183	18	.	.	PUNCT
ijtc-494	184	1	x2	x2	PRON
ijtc-494	184	2	is	be	AUX
ijtc-494	184	3	the	the	DET
ijtc-494	184	4	rate	rate	NOUN
ijtc-494	184	5	of	of	ADP
ijtc-494	184	6	covid-19	covid-19	PROPN
ijtc-494	184	7	patient	patient	ADJ
ijtc-494	184	8	recoveries	recovery	NOUN
ijtc-494	184	9	,	,	PUNCT
ijtc-494	184	10	calculated	calculate	VERB
ijtc-494	184	11	from	from	ADP
ijtc-494	184	12	march	march	PROPN
ijtc-494	184	13	1st	1st	NOUN
ijtc-494	184	14	to	to	ADP
ijtc-494	184	15	june	june	PROPN
ijtc-494	184	16	19th	19th	NOUN
ijtc-494	184	17	,	,	PUNCT
ijtc-494	184	18	2020	2020	NUM
ijtc-494	184	19	.	.	PUNCT
ijtc-494	185	1	x3	x3	ADJ
ijtc-494	185	2	is	be	AUX
ijtc-494	185	3	the	the	DET
ijtc-494	185	4	rate	rate	NOUN
ijtc-494	185	5	of	of	ADP
ijtc-494	185	6	people	people	NOUN
ijtc-494	185	7	who	who	PRON
ijtc-494	185	8	died	die	VERB
ijtc-494	185	9	due	due	ADP
ijtc-494	185	10	to	to	ADP
ijtc-494	185	11	covid-19	covid-19	PROPN
ijtc-494	185	12	,	,	PUNCT
ijtc-494	185	13	counted	count	VERB
ijtc-494	185	14	from	from	ADP
ijtc-494	185	15	march	march	PROPN
ijtc-494	185	16	1st	1st	NOUN
ijtc-494	185	17	to	to	ADP
ijtc-494	185	18	june	june	PROPN
ijtc-494	185	19	19th	19th	NOUN
ijtc-494	185	20	,	,	PUNCT
ijtc-494	185	21	2020	2020	NUM
ijtc-494	185	22	.	.	PUNCT
ijtc-494	186	1	the	the	DET
ijtc-494	186	2	x1	x1	PROPN
ijtc-494	186	3	,	,	PUNCT
ijtc-494	186	4	x2	x2	PROPN
ijtc-494	186	5	,	,	PUNCT
ijtc-494	186	6	and	and	CCONJ
ijtc-494	186	7	x3	x3	ADJ
ijtc-494	186	8	rates	rate	NOUN
ijtc-494	186	9	can	can	AUX
ijtc-494	186	10	be	be	AUX
ijtc-494	186	11	accessed	access	VERB
ijtc-494	186	12	through	through	ADP
ijtc-494	186	13	the	the	DET
ijtc-494	186	14	covid.go.id	covid.go.id	PROPN
ijtc-494	186	15	website	website	NOUN
ijtc-494	186	16	.	.	PUNCT
ijtc-494	187	1	x4	x4	PROPN
ijtc-494	187	2	is	be	AUX
ijtc-494	187	3	the	the	DET
ijtc-494	187	4	social	social	ADJ
ijtc-494	187	5	expenditure	expenditure	NOUN
ijtc-494	187	6	that	that	PRON
ijtc-494	187	7	can	can	AUX
ijtc-494	187	8	be	be	AUX
ijtc-494	187	9	measured	measure	VERB
ijtc-494	187	10	through	through	ADP
ijtc-494	187	11	2020	2020	NUM
ijtc-494	187	12	regional	regional	ADJ
ijtc-494	187	13	government	government	NOUN
ijtc-494	187	14	re	re	VERB
ijtc-494	187	15	-	-	VERB
ijtc-494	187	16	focusing	focus	VERB
ijtc-494	187	17	budget	budget	NOUN
ijtc-494	187	18	recapitulation	recapitulation	NOUN
ijtc-494	187	19	data	datum	NOUN
ijtc-494	187	20	.	.	PUNCT
ijtc-494	188	1	x5	x5	PROPN
ijtc-494	188	2	is	be	AUX
ijtc-494	188	3	the	the	DET
ijtc-494	188	4	social	social	ADJ
ijtc-494	188	5	expenditure	expenditure	NOUN
ijtc-494	188	6	that	that	PRON
ijtc-494	188	7	can	can	AUX
ijtc-494	188	8	be	be	AUX
ijtc-494	188	9	measured	measure	VERB
ijtc-494	188	10	through	through	ADP
ijtc-494	188	11	2020	2020	NUM
ijtc-494	188	12	local	local	ADJ
ijtc-494	188	13	government	government	NOUN
ijtc-494	188	14	re	re	VERB
ijtc-494	188	15	-	-	VERB
ijtc-494	188	16	focusing	focus	VERB
ijtc-494	188	17	budget	budget	NOUN
ijtc-494	188	18	recapitulation	recapitulation	NOUN
ijtc-494	188	19	data	datum	NOUN
ijtc-494	188	20	.	.	PUNCT
ijtc-494	189	1	x6	x6	PROPN
ijtc-494	189	2	is	be	AUX
ijtc-494	189	3	an	an	DET
ijtc-494	189	4	economic	economic	ADJ
ijtc-494	189	5	impact	impact	NOUN
ijtc-494	189	6	that	that	PRON
ijtc-494	189	7	can	can	AUX
ijtc-494	189	8	be	be	AUX
ijtc-494	189	9	measured	measure	VERB
ijtc-494	189	10	through	through	ADP
ijtc-494	189	11	regional	regional	ADJ
ijtc-494	189	12	government	government	NOUN
ijtc-494	189	13	budget	budget	NOUN
ijtc-494	189	14	re	re	VERB
ijtc-494	189	15	-	-	VERB
ijtc-494	189	16	focusing	focus	VERB
ijtc-494	189	17	recapitulation	recapitulation	NOUN
ijtc-494	189	18	data	datum	NOUN
ijtc-494	189	19	in	in	ADP
ijtc-494	189	20	2020	2020	NUM
ijtc-494	189	21	.	.	PUNCT
ijtc-494	190	1	covid-19	covid-19	PROPN
ijtc-494	190	2	budget	budget	NOUN
ijtc-494	190	3	refocusing	refocusing	NOUN
ijtc-494	190	4	:	:	PUNCT
ijtc-494	190	5	evidence	evidence	NOUN
ijtc-494	190	6	from	from	ADP
ijtc-494	190	7	indonesia	indonesia	PROPN
ijtc-494	190	8	rachmadani	rachmadani	PROPN
ijtc-494	190	9	,	,	PUNCT
ijtc-494	190	10	suhardjanto	suhardjanto	PROPN
ijtc-494	190	11	,	,	PUNCT
ijtc-494	190	12	setiawan	setiawan	NOUN
ijtc-494	190	13	,	,	PUNCT
ijtc-494	190	14	and	and	CCONJ
ijtc-494	190	15	rosadi	rosadi	NOUN
ijtc-494	190	16	243	243	NUM
ijtc-494	190	17	|	|	ADV
ijtc-494	190	18	ilomata	ilomata	PROPN
ijtc-494	190	19	international	international	ADJ
ijtc-494	190	20	journal	journal	NOUN
ijtc-494	190	21	of	of	ADP
ijtc-494	190	22	tax	tax	PROPN
ijtc-494	190	23	&	&	CCONJ
ijtc-494	190	24	accounting	accounting	PROPN
ijtc-494	190	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-494	190	26	1.2	1.2	NUM
ijtc-494	190	27	sample	sample	NOUN
ijtc-494	190	28	and	and	CCONJ
ijtc-494	190	29	data	datum	NOUN
ijtc-494	190	30	the	the	DET
ijtc-494	190	31	samples	sample	NOUN
ijtc-494	190	32	were	be	AUX
ijtc-494	190	33	119	119	NUM
ijtc-494	190	34	regional	regional	ADJ
ijtc-494	190	35	governments	government	NOUN
ijtc-494	190	36	of	of	ADP
ijtc-494	190	37	districts	district	NOUN
ijtc-494	190	38	,	,	PUNCT
ijtc-494	190	39	cities	city	NOUN
ijtc-494	190	40	,	,	PUNCT
ijtc-494	190	41	and	and	CCONJ
ijtc-494	190	42	provinces	province	NOUN
ijtc-494	190	43	in	in	ADP
ijtc-494	190	44	java	java	PROPN
ijtc-494	190	45	island	island	PROPN
ijtc-494	190	46	.	.	PUNCT
ijtc-494	191	1	they	they	PRON
ijtc-494	191	2	involved	involve	VERB
ijtc-494	191	3	central	central	ADJ
ijtc-494	191	4	java	java	PROPN
ijtc-494	191	5	,	,	PUNCT
ijtc-494	191	6	yogyakarta	yogyakarta	PROPN
ijtc-494	191	7	,	,	PUNCT
ijtc-494	191	8	banten	banten	PROPN
ijtc-494	191	9	,	,	PUNCT
ijtc-494	191	10	dki	dki	PROPN
ijtc-494	191	11	jakarta	jakarta	PROPN
ijtc-494	191	12	,	,	PUNCT
ijtc-494	191	13	east	east	PROPN
ijtc-494	191	14	java	java	PROPN
ijtc-494	191	15	,	,	PUNCT
ijtc-494	191	16	and	and	CCONJ
ijtc-494	191	17	west	west	PROPN
ijtc-494	191	18	java	java	PROPN
ijtc-494	191	19	.	.	PUNCT
ijtc-494	192	1	the	the	DET
ijtc-494	192	2	java	java	PROPN
ijtc-494	192	3	island	island	NOUN
ijtc-494	192	4	was	be	AUX
ijtc-494	192	5	chosen	choose	VERB
ijtc-494	192	6	as	as	SCONJ
ijtc-494	192	7	it	it	PRON
ijtc-494	192	8	has	have	VERB
ijtc-494	192	9	the	the	DET
ijtc-494	192	10	densest	dense	ADJ
ijtc-494	192	11	population	population	NOUN
ijtc-494	192	12	in	in	ADP
ijtc-494	192	13	indonesia	indonesia	PROPN
ijtc-494	192	14	.	.	PUNCT
ijtc-494	193	1	based	base	VERB
ijtc-494	193	2	on	on	ADP
ijtc-494	193	3	the	the	DET
ijtc-494	193	4	central	central	ADJ
ijtc-494	193	5	bureau	bureau	NOUN
ijtc-494	193	6	of	of	ADP
ijtc-494	193	7	statistics	statistic	NOUN
ijtc-494	193	8	(	(	PUNCT
ijtc-494	193	9	2019	2019	NUM
ijtc-494	193	10	)	)	PUNCT
ijtc-494	193	11	,	,	PUNCT
ijtc-494	193	12	java	java	PROPN
ijtc-494	193	13	island	island	PROPN
ijtc-494	193	14	had	have	VERB
ijtc-494	193	15	the	the	DET
ijtc-494	193	16	densest	dense	ADJ
ijtc-494	193	17	population	population	NOUN
ijtc-494	193	18	in	in	ADP
ijtc-494	193	19	2018	2018	NUM
ijtc-494	193	20	.	.	PUNCT
ijtc-494	194	1	it	it	PRON
ijtc-494	194	2	reached	reach	VERB
ijtc-494	194	3	149	149	NUM
ijtc-494	194	4	million	million	NUM
ijtc-494	194	5	.	.	PUNCT
ijtc-494	195	1	the	the	DET
ijtc-494	195	2	people	people	NOUN
ijtc-494	195	3	spread	spread	VERB
ijtc-494	195	4	out	out	ADP
ijtc-494	195	5	dominantly	dominantly	ADV
ijtc-494	195	6	in	in	ADP
ijtc-494	195	7	six	six	NUM
ijtc-494	195	8	provinces	province	NOUN
ijtc-494	195	9	.	.	PUNCT
ijtc-494	196	1	then	then	ADV
ijtc-494	196	2	,	,	PUNCT
ijtc-494	196	3	in	in	ADP
ijtc-494	196	4	2020	2020	NUM
ijtc-494	196	5	the	the	DET
ijtc-494	196	6	population	population	NOUN
ijtc-494	196	7	was	be	AUX
ijtc-494	196	8	estimated	estimate	VERB
ijtc-494	196	9	to	to	PART
ijtc-494	196	10	reach	reach	VERB
ijtc-494	196	11	152	152	NUM
ijtc-494	196	12	million	million	NUM
ijtc-494	196	13	.	.	PUNCT
ijtc-494	197	1	java	java	PROPN
ijtc-494	197	2	island	island	PROPN
ijtc-494	197	3	has	have	VERB
ijtc-494	197	4	128,297	128,297	NUM
ijtc-494	197	5	square	square	ADJ
ijtc-494	197	6	kilometers	kilometer	NOUN
ijtc-494	197	7	.	.	PUNCT
ijtc-494	198	1	its	its	PRON
ijtc-494	198	2	population	population	NOUN
ijtc-494	198	3	density	density	NOUN
ijtc-494	198	4	reaches	reach	VERB
ijtc-494	198	5	1,184	1,184	NUM
ijtc-494	198	6	people	people	NOUN
ijtc-494	198	7	per	per	ADP
ijtc-494	198	8	square	square	ADJ
ijtc-494	198	9	km	km	PROPN
ijtc-494	198	10	.	.	PUNCT
ijtc-494	199	1	then	then	ADV
ijtc-494	199	2	,	,	PUNCT
ijtc-494	199	3	it	it	PRON
ijtc-494	199	4	can	can	AUX
ijtc-494	199	5	be	be	AUX
ijtc-494	199	6	inferred	infer	VERB
ijtc-494	199	7	that	that	SCONJ
ijtc-494	199	8	java	java	PROPN
ijtc-494	199	9	island	island	NOUN
ijtc-494	199	10	is	be	AUX
ijtc-494	199	11	the	the	DET
ijtc-494	199	12	most	most	ADV
ijtc-494	199	13	densely	densely	ADV
ijtc-494	199	14	populated	populate	VERB
ijtc-494	199	15	island	island	NOUN
ijtc-494	199	16	in	in	ADP
ijtc-494	199	17	indonesia	indonesia	PROPN
ijtc-494	199	18	in	in	ADP
ijtc-494	199	19	2020	2020	NUM
ijtc-494	199	20	(	(	PUNCT
ijtc-494	199	21	mulya	mulya	NOUN
ijtc-494	199	22	,	,	PUNCT
ijtc-494	199	23	2020	2020	NUM
ijtc-494	199	24	)	)	PUNCT
ijtc-494	199	25	.	.	PUNCT
ijtc-494	200	1	in	in	ADP
ijtc-494	200	2	this	this	DET
ijtc-494	200	3	case	case	NOUN
ijtc-494	200	4	,	,	PUNCT
ijtc-494	200	5	people	people	NOUN
ijtc-494	200	6	who	who	PRON
ijtc-494	200	7	live	live	VERB
ijtc-494	200	8	in	in	ADP
ijtc-494	200	9	java	java	PROPN
ijtc-494	200	10	have	have	VERB
ijtc-494	200	11	a	a	DET
ijtc-494	200	12	great	great	ADJ
ijtc-494	200	13	potential	potential	NOUN
ijtc-494	200	14	to	to	AUX
ijtc-494	200	15	exposed	expose	VERB
ijtc-494	200	16	covid-19	covid-19	PROPN
ijtc-494	200	17	so	so	SCONJ
ijtc-494	200	18	that	that	SCONJ
ijtc-494	200	19	java	java	PROPN
ijtc-494	200	20	has	have	VERB
ijtc-494	200	21	the	the	DET
ijtc-494	200	22	most	most	ADJ
ijtc-494	200	23	fund	fund	NOUN
ijtc-494	200	24	allocation	allocation	NOUN
ijtc-494	200	25	and	and	CCONJ
ijtc-494	200	26	re	re	NOUN
ijtc-494	200	27	-	-	ADJ
ijtc-494	200	28	budgeting	budgeting	ADJ
ijtc-494	200	29	is	be	AUX
ijtc-494	200	30	demanded	demand	VERB
ijtc-494	200	31	.	.	PUNCT
ijtc-494	201	1	this	this	DET
ijtc-494	201	2	study	study	NOUN
ijtc-494	201	3	uses	use	VERB
ijtc-494	201	4	the	the	DET
ijtc-494	201	5	regional	regional	ADJ
ijtc-494	201	6	government	government	NOUN
ijtc-494	201	7	re	re	VERB
ijtc-494	201	8	-	-	VERB
ijtc-494	201	9	focusing	focus	VERB
ijtc-494	201	10	budget	budget	NOUN
ijtc-494	201	11	recapitulation	recapitulation	NOUN
ijtc-494	201	12	data	datum	NOUN
ijtc-494	201	13	obtained	obtain	VERB
ijtc-494	201	14	from	from	ADP
ijtc-494	201	15	the	the	DET
ijtc-494	201	16	financial	financial	ADJ
ijtc-494	201	17	audit	audit	NOUN
ijtc-494	201	18	board	board	NOUN
ijtc-494	201	19	in	in	ADP
ijtc-494	201	20	2020	2020	NUM
ijtc-494	201	21	and	and	CCONJ
ijtc-494	201	22	data	datum	NOUN
ijtc-494	201	23	regarding	regard	VERB
ijtc-494	201	24	treatment	treatment	NOUN
ijtc-494	201	25	rate	rate	NOUN
ijtc-494	201	26	,	,	PUNCT
ijtc-494	201	27	exposed	expose	VERB
ijtc-494	201	28	people	people	NOUN
ijtc-494	201	29	rate	rate	NOUN
ijtc-494	201	30	,	,	PUNCT
ijtc-494	201	31	death	death	NOUN
ijtc-494	201	32	rate	rate	NOUN
ijtc-494	201	33	,	,	PUNCT
ijtc-494	201	34	and	and	CCONJ
ijtc-494	201	35	recovery	recovery	NOUN
ijtc-494	201	36	rate	rate	NOUN
ijtc-494	201	37	that	that	PRON
ijtc-494	201	38	can	can	AUX
ijtc-494	201	39	be	be	AUX
ijtc-494	201	40	accessed	access	VERB
ijtc-494	201	41	in	in	ADP
ijtc-494	201	42	covid19.go.id	covid19.go.id	PROPN
ijtc-494	201	43	as	as	ADP
ijtc-494	201	44	of	of	ADP
ijtc-494	201	45	july	july	PROPN
ijtc-494	201	46	19th	19th	NOUN
ijtc-494	201	47	,	,	PUNCT
ijtc-494	201	48	2020	2020	NUM
ijtc-494	201	49	.	.	PUNCT
ijtc-494	202	1	the	the	DET
ijtc-494	202	2	simultaneous	simultaneous	ADJ
ijtc-494	202	3	execution	execution	NOUN
ijtc-494	202	4	of	of	ADP
ijtc-494	202	5	re	re	VERB
ijtc-494	202	6	-	-	VERB
ijtc-494	202	7	focusing	focus	VERB
ijtc-494	202	8	the	the	DET
ijtc-494	202	9	regional	regional	ADJ
ijtc-494	202	10	government	government	NOUN
ijtc-494	202	11	budget	budget	NOUN
ijtc-494	202	12	in	in	ADP
ijtc-494	202	13	indonesia	indonesia	PROPN
ijtc-494	202	14	was	be	AUX
ijtc-494	202	15	on	on	ADP
ijtc-494	202	16	june	june	PROPN
ijtc-494	202	17	20th	20th	NOUN
ijtc-494	202	18	,	,	PUNCT
ijtc-494	202	19	2020	2020	NUM
ijtc-494	202	20	result	result	VERB
ijtc-494	202	21	and	and	CCONJ
ijtc-494	202	22	discussion	discussion	NOUN
ijtc-494	202	23	1.1	1.1	NUM
ijtc-494	202	24	descriptive	descriptive	ADJ
ijtc-494	202	25	analysis	analysis	NOUN
ijtc-494	202	26	the	the	DET
ijtc-494	202	27	study	study	NOUN
ijtc-494	202	28	variables	variable	NOUN
ijtc-494	202	29	were	be	AUX
ijtc-494	202	30	treatment	treatment	NOUN
ijtc-494	202	31	rate	rate	NOUN
ijtc-494	202	32	,	,	PUNCT
ijtc-494	202	33	recovery	recovery	NOUN
ijtc-494	202	34	rate	rate	NOUN
ijtc-494	202	35	,	,	PUNCT
ijtc-494	202	36	death	death	NOUN
ijtc-494	202	37	rate	rate	NOUN
ijtc-494	202	38	health	health	NOUN
ijtc-494	202	39	expenditure	expenditure	NOUN
ijtc-494	202	40	,	,	PUNCT
ijtc-494	202	41	social	social	ADJ
ijtc-494	202	42	expenditure	expenditure	NOUN
ijtc-494	202	43	,	,	PUNCT
ijtc-494	202	44	and	and	CCONJ
ijtc-494	202	45	economic	economic	ADJ
ijtc-494	202	46	impact	impact	NOUN
ijtc-494	202	47	.	.	PUNCT
ijtc-494	203	1	table	table	NOUN
ijtc-494	203	2	4.1	4.1	NUM
ijtc-494	203	3	illustrates	illustrate	VERB
ijtc-494	203	4	the	the	DET
ijtc-494	203	5	descriptive	descriptive	ADJ
ijtc-494	203	6	statistics	statistic	NOUN
ijtc-494	203	7	table	table	NOUN
ijtc-494	203	8	1	1	NUM
ijtc-494	203	9	.	.	PUNCT
ijtc-494	203	10	descriptive	descriptive	ADJ
ijtc-494	203	11	statistics	statistic	NOUN
ijtc-494	203	12	variables	variable	NOUN
ijtc-494	203	13	mean	mean	VERB
ijtc-494	203	14	deviation	deviation	NOUN
ijtc-494	203	15	standard	standard	NOUN
ijtc-494	203	16	n	n	CCONJ
ijtc-494	203	17	treatment	treatment	NOUN
ijtc-494	203	18	0.0041	0.0041	NUM
ijtc-494	203	19	0.01018	0.01018	NUM
ijtc-494	203	20	119	119	NUM
ijtc-494	203	21	recovery	recovery	NOUN
ijtc-494	204	1	0.0055	0.0055	NUM
ijtc-494	204	2	0.00749	0.00749	NUM
ijtc-494	204	3	119	119	NUM
ijtc-494	204	4	death	death	NOUN
ijtc-494	204	5	0.0006	0.0006	NUM
ijtc-494	204	6	0.00147	0.00147	NUM
ijtc-494	204	7	119	119	NUM
ijtc-494	204	8	health	health	NOUN
ijtc-494	204	9	expenditure	expenditure	NOUN
ijtc-494	204	10	69.3288	69.3288	NUM
ijtc-494	204	11	94.11937	94.11937	NUM
ijtc-494	204	12	119	119	NUM
ijtc-494	204	13	social	social	ADJ
ijtc-494	204	14	expenditure	expenditure	NOUN
ijtc-494	204	15	67.9069	67.9069	NUM
ijtc-494	204	16	117.72294	117.72294	NUM
ijtc-494	204	17	119	119	NUM
ijtc-494	204	18	economic	economic	ADJ
ijtc-494	204	19	impact	impact	NOUN
ijtc-494	204	20	36.7520	36.7520	NUM
ijtc-494	204	21	92.63361	92.63361	NUM
ijtc-494	204	22	119	119	NUM
ijtc-494	204	23	source	source	NOUN
ijtc-494	204	24	:	:	PUNCT
ijtc-494	204	25	processsed	processse	VERB
ijtc-494	204	26	secondary	secondary	ADJ
ijtc-494	204	27	data	datum	NOUN
ijtc-494	204	28	,	,	PUNCT
ijtc-494	204	29	2021	2021	NUM
ijtc-494	204	30	table	table	NOUN
ijtc-494	204	31	1	1	NUM
ijtc-494	204	32	.	.	PUNCT
ijtc-494	204	33	illustrated	illustrate	VERB
ijtc-494	204	34	the	the	DET
ijtc-494	204	35	results	result	NOUN
ijtc-494	204	36	of	of	ADP
ijtc-494	204	37	data	datum	NOUN
ijtc-494	204	38	analysis	analysis	NOUN
ijtc-494	204	39	obtained	obtain	VERB
ijtc-494	204	40	on	on	ADP
ijtc-494	204	41	119	119	NUM
ijtc-494	204	42	variables	variable	NOUN
ijtc-494	204	43	that	that	PRON
ijtc-494	204	44	affect	affect	VERB
ijtc-494	204	45	regional	regional	ADJ
ijtc-494	204	46	government	government	NOUN
ijtc-494	204	47	re	re	VERB
ijtc-494	204	48	-	-	VERB
ijtc-494	204	49	focusing	focus	VERB
ijtc-494	204	50	.	.	PUNCT
ijtc-494	205	1	the	the	DET
ijtc-494	205	2	table	table	NOUN
ijtc-494	205	3	shows	show	VERB
ijtc-494	205	4	that	that	SCONJ
ijtc-494	205	5	treatment	treatment	NOUN
ijtc-494	205	6	has	have	VERB
ijtc-494	205	7	a	a	DET
ijtc-494	205	8	mean	mean	ADJ
ijtc-494	205	9	value	value	NOUN
ijtc-494	205	10	of	of	ADP
ijtc-494	205	11	0.0041	0.0041	NUM
ijtc-494	205	12	and	and	CCONJ
ijtc-494	205	13	a	a	DET
ijtc-494	205	14	standard	standard	ADJ
ijtc-494	205	15	deviation	deviation	NOUN
ijtc-494	205	16	of	of	ADP
ijtc-494	205	17	0.01018	0.01018	NUM
ijtc-494	205	18	.	.	PUNCT
ijtc-494	206	1	the	the	DET
ijtc-494	206	2	recovery	recovery	NOUN
ijtc-494	206	3	variable	variable	NOUN
ijtc-494	206	4	has	have	VERB
ijtc-494	206	5	a	a	DET
ijtc-494	206	6	mean	mean	ADJ
ijtc-494	206	7	value	value	NOUN
ijtc-494	206	8	of	of	ADP
ijtc-494	206	9	0.0055	0.0055	NUM
ijtc-494	206	10	and	and	CCONJ
ijtc-494	206	11	a	a	DET
ijtc-494	206	12	deviation	deviation	NOUN
ijtc-494	206	13	standard	standard	NOUN
ijtc-494	206	14	of	of	ADP
ijtc-494	206	15	0.00749	0.00749	NUM
ijtc-494	206	16	.	.	PUNCT
ijtc-494	207	1	the	the	DET
ijtc-494	207	2	death	death	NOUN
ijtc-494	207	3	variable	variable	NOUN
ijtc-494	207	4	has	have	VERB
ijtc-494	207	5	a	a	DET
ijtc-494	207	6	mean	mean	ADJ
ijtc-494	207	7	value	value	NOUN
ijtc-494	207	8	of	of	ADP
ijtc-494	207	9	0.0006	0.0006	NUM
ijtc-494	207	10	and	and	CCONJ
ijtc-494	207	11	a	a	DET
ijtc-494	207	12	standard	standard	ADJ
ijtc-494	207	13	deviation	deviation	NOUN
ijtc-494	207	14	of	of	ADP
ijtc-494	207	15	0.00147	0.00147	NUM
ijtc-494	207	16	.	.	PUNCT
ijtc-494	208	1	the	the	DET
ijtc-494	208	2	health	health	NOUN
ijtc-494	208	3	expenditure	expenditure	NOUN
ijtc-494	208	4	variable	variable	NOUN
ijtc-494	208	5	has	have	VERB
ijtc-494	208	6	a	a	DET
ijtc-494	208	7	mean	mean	ADJ
ijtc-494	208	8	value	value	NOUN
ijtc-494	208	9	of	of	ADP
ijtc-494	208	10	69.3288	69.3288	NUM
ijtc-494	208	11	with	with	ADP
ijtc-494	208	12	a	a	DET
ijtc-494	208	13	standard	standard	ADJ
ijtc-494	208	14	deviation	deviation	NOUN
ijtc-494	208	15	of	of	ADP
ijtc-494	208	16	94.11937	94.11937	NUM
ijtc-494	208	17	.	.	PUNCT
ijtc-494	209	1	the	the	DET
ijtc-494	209	2	social	social	ADJ
ijtc-494	209	3	expenditure	expenditure	NOUN
ijtc-494	209	4	has	have	VERB
ijtc-494	209	5	a	a	DET
ijtc-494	209	6	mean	mean	ADJ
ijtc-494	209	7	value	value	NOUN
ijtc-494	209	8	of	of	ADP
ijtc-494	209	9	67.9069	67.9069	NUM
ijtc-494	209	10	with	with	ADP
ijtc-494	209	11	a	a	DET
ijtc-494	209	12	standard	standard	ADJ
ijtc-494	209	13	deviation	deviation	NOUN
ijtc-494	209	14	of	of	ADP
ijtc-494	209	15	covid-19	covid-19	PROPN
ijtc-494	209	16	budget	budget	NOUN
ijtc-494	209	17	refocusing	refocusing	NOUN
ijtc-494	209	18	:	:	PUNCT
ijtc-494	209	19	evidence	evidence	NOUN
ijtc-494	209	20	from	from	ADP
ijtc-494	209	21	indonesia	indonesia	PROPN
ijtc-494	209	22	rachmadani	rachmadani	PROPN
ijtc-494	209	23	,	,	PUNCT
ijtc-494	209	24	suhardjanto	suhardjanto	PROPN
ijtc-494	209	25	,	,	PUNCT
ijtc-494	209	26	setiawan	setiawan	NOUN
ijtc-494	209	27	,	,	PUNCT
ijtc-494	209	28	and	and	CCONJ
ijtc-494	209	29	rosadi	rosadi	NOUN
ijtc-494	209	30	244	244	NUM
ijtc-494	209	31	|	|	ADV
ijtc-494	209	32	ilomata	ilomata	PROPN
ijtc-494	209	33	international	international	ADJ
ijtc-494	209	34	journal	journal	NOUN
ijtc-494	209	35	of	of	ADP
ijtc-494	209	36	tax	tax	PROPN
ijtc-494	209	37	&	&	CCONJ
ijtc-494	209	38	accounting	account	VERB
ijtc-494	209	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-494	209	40	117.72294	117.72294	NUM
ijtc-494	209	41	.	.	PUNCT
ijtc-494	210	1	the	the	DET
ijtc-494	210	2	economic	economic	ADJ
ijtc-494	210	3	impact	impact	NOUN
ijtc-494	210	4	has	have	VERB
ijtc-494	210	5	a	a	DET
ijtc-494	210	6	mean	mean	ADJ
ijtc-494	210	7	value	value	NOUN
ijtc-494	210	8	of	of	ADP
ijtc-494	210	9	36.7520	36.7520	NUM
ijtc-494	210	10	with	with	ADP
ijtc-494	210	11	a	a	DET
ijtc-494	210	12	standard	standard	ADJ
ijtc-494	210	13	deviation	deviation	NOUN
ijtc-494	210	14	of	of	ADP
ijtc-494	210	15	92.63361	92.63361	NUM
ijtc-494	210	16	.	.	PUNCT
ijtc-494	211	1	1.2	1.2	NUM
ijtc-494	211	2	normality	normality	NOUN
ijtc-494	211	3	test	test	NOUN
ijtc-494	211	4	data	datum	NOUN
ijtc-494	211	5	the	the	DET
ijtc-494	211	6	normality	normality	NOUN
ijtc-494	211	7	test	test	NOUN
ijtc-494	211	8	involves	involve	VERB
ijtc-494	211	9	the	the	DET
ijtc-494	211	10	variables	variable	NOUN
ijtc-494	211	11	of	of	ADP
ijtc-494	211	12	treatment	treatment	NOUN
ijtc-494	211	13	rate	rate	NOUN
ijtc-494	211	14	,	,	PUNCT
ijtc-494	211	15	recovery	recovery	NOUN
ijtc-494	211	16	rate	rate	NOUN
ijtc-494	211	17	,	,	PUNCT
ijtc-494	211	18	death	death	NOUN
ijtc-494	211	19	rate	rate	NOUN
ijtc-494	211	20	,	,	PUNCT
ijtc-494	211	21	health	health	NOUN
ijtc-494	211	22	expenditure	expenditure	NOUN
ijtc-494	211	23	,	,	PUNCT
ijtc-494	211	24	social	social	ADJ
ijtc-494	211	25	expenditure	expenditure	NOUN
ijtc-494	211	26	,	,	PUNCT
ijtc-494	211	27	and	and	CCONJ
ijtc-494	211	28	economic	economic	ADJ
ijtc-494	211	29	impact	impact	NOUN
ijtc-494	211	30	.	.	PUNCT
ijtc-494	212	1	the	the	DET
ijtc-494	212	2	following	follow	VERB
ijtc-494	212	3	table	table	NOUN
ijtc-494	212	4	explains	explain	VERB
ijtc-494	212	5	the	the	DET
ijtc-494	212	6	result	result	NOUN
ijtc-494	212	7	of	of	ADP
ijtc-494	212	8	the	the	DET
ijtc-494	212	9	normality	normality	NOUN
ijtc-494	212	10	test	test	NOUN
ijtc-494	212	11	with	with	ADP
ijtc-494	212	12	one	one	NUM
ijtc-494	212	13	sample	sample	NOUN
ijtc-494	212	14	kolmogorov	kolmogorov	ADJ
ijtc-494	212	15	smirnov	smirnov	ADJ
ijtc-494	212	16	test	test	NOUN
ijtc-494	212	17	table	table	NOUN
ijtc-494	212	18	2	2	NUM
ijtc-494	212	19	.	.	PUNCT
ijtc-494	212	20	normality	normality	NOUN
ijtc-494	212	21	test	test	NOUN
ijtc-494	212	22	data	datum	NOUN
ijtc-494	212	23	unstandardized	unstandardize	VERB
ijtc-494	212	24	residual	residual	ADJ
ijtc-494	212	25	asymp	asymp	NOUN
ijtc-494	212	26	.	.	PUNCT
ijtc-494	213	1	sig	sig	PROPN
ijtc-494	213	2	.	.	PUNCT
ijtc-494	214	1	(	(	PUNCT
ijtc-494	214	2	2	2	NUM
ijtc-494	214	3	-	-	PUNCT
ijtc-494	214	4	tailed	tailed	ADJ
ijtc-494	214	5	)	)	PUNCT
ijtc-494	214	6	0.052	0.052	NUM
ijtc-494	214	7	source	source	NOUN
ijtc-494	214	8	:	:	PUNCT
ijtc-494	214	9	processsed	processse	VERB
ijtc-494	214	10	secondary	secondary	ADJ
ijtc-494	214	11	data	datum	NOUN
ijtc-494	214	12	,	,	PUNCT
ijtc-494	214	13	2021	2021	NUM
ijtc-494	214	14	the	the	DET
ijtc-494	214	15	result	result	NOUN
ijtc-494	214	16	of	of	ADP
ijtc-494	214	17	the	the	DET
ijtc-494	214	18	normality	normality	NOUN
ijtc-494	214	19	test	test	NOUN
ijtc-494	214	20	on	on	ADP
ijtc-494	214	21	a	a	DET
ijtc-494	214	22	sample	sample	NOUN
ijtc-494	214	23	of	of	ADP
ijtc-494	214	24	119	119	NUM
ijtc-494	214	25	using	use	VERB
ijtc-494	214	26	the	the	DET
ijtc-494	214	27	one	one	NUM
ijtc-494	214	28	-	-	PUNCT
ijtc-494	214	29	sample	sample	NOUN
ijtc-494	214	30	kolmogorov	kolmogorov	ADJ
ijtc-494	214	31	smirnov	smirnov	PROPN
ijtc-494	214	32	test	test	NOUN
ijtc-494	214	33	,	,	PUNCT
ijtc-494	214	34	with	with	ADP
ijtc-494	214	35	a	a	DET
ijtc-494	214	36	confidence	confidence	NOUN
ijtc-494	214	37	level	level	NOUN
ijtc-494	214	38	of	of	ADP
ijtc-494	214	39	95	95	NUM
ijtc-494	214	40	%	%	NOUN
ijtc-494	214	41	and	and	CCONJ
ijtc-494	214	42	an	an	DET
ijtc-494	214	43	alpha	alpha	NOUN
ijtc-494	214	44	of	of	ADP
ijtc-494	214	45	5	5	NUM
ijtc-494	214	46	%	%	NOUN
ijtc-494	214	47	,	,	PUNCT
ijtc-494	214	48	with	with	ADP
ijtc-494	214	49	a	a	DET
ijtc-494	214	50	significance	significance	NOUN
ijtc-494	214	51	result	result	NOUN
ijtc-494	214	52	of	of	ADP
ijtc-494	214	53	0.052	0.052	NUM
ijtc-494	214	54	%	%	NOUN
ijtc-494	214	55	is	be	AUX
ijtc-494	214	56	that	that	SCONJ
ijtc-494	214	57	the	the	DET
ijtc-494	214	58	data	datum	NOUN
ijtc-494	214	59	used	use	VERB
ijtc-494	214	60	are	be	AUX
ijtc-494	214	61	normally	normally	ADV
ijtc-494	214	62	distributed	distribute	VERB
ijtc-494	214	63	.	.	PUNCT
ijtc-494	215	1	1.3	1.3	NUM
ijtc-494	215	2	regresion	regresion	NOUN
ijtc-494	215	3	result	result	NOUN
ijtc-494	215	4	table	table	NOUN
ijtc-494	215	5	3	3	NUM
ijtc-494	215	6	illustrates	illustrate	VERB
ijtc-494	215	7	the	the	DET
ijtc-494	215	8	results	result	NOUN
ijtc-494	215	9	of	of	ADP
ijtc-494	215	10	r	r	NOUN
ijtc-494	215	11	square	square	ADJ
ijtc-494	215	12	test	test	NOUN
ijtc-494	215	13	,	,	PUNCT
ijtc-494	215	14	simultaneous	simultaneous	ADJ
ijtc-494	215	15	f	f	PROPN
ijtc-494	215	16	test	test	NOUN
ijtc-494	215	17	and	and	CCONJ
ijtc-494	215	18	the	the	DET
ijtc-494	215	19	t	t	NOUN
ijtc-494	215	20	-	-	PUNCT
ijtc-494	215	21	test	test	NOUN
ijtc-494	215	22	(	(	PUNCT
ijtc-494	215	23	partial	partial	NOUN
ijtc-494	215	24	)	)	PUNCT
ijtc-494	215	25	on	on	ADP
ijtc-494	215	26	a	a	DET
ijtc-494	215	27	sample	sample	NOUN
ijtc-494	215	28	of	of	ADP
ijtc-494	215	29	119	119	NUM
ijtc-494	215	30	consisting	consist	VERB
ijtc-494	215	31	of	of	ADP
ijtc-494	215	32	variables	variable	NOUN
ijtc-494	215	33	of	of	ADP
ijtc-494	215	34	treatment	treatment	NOUN
ijtc-494	215	35	rate	rate	NOUN
ijtc-494	215	36	,	,	PUNCT
ijtc-494	215	37	recovery	recovery	NOUN
ijtc-494	215	38	rate	rate	NOUN
ijtc-494	215	39	,	,	PUNCT
ijtc-494	215	40	deaths	death	NOUN
ijtc-494	215	41	rate	rate	NOUN
ijtc-494	215	42	,	,	PUNCT
ijtc-494	215	43	health	health	NOUN
ijtc-494	215	44	expenditure	expenditure	NOUN
ijtc-494	215	45	,	,	PUNCT
ijtc-494	215	46	social	social	ADJ
ijtc-494	215	47	expenditure	expenditure	NOUN
ijtc-494	215	48	,	,	PUNCT
ijtc-494	215	49	and	and	CCONJ
ijtc-494	215	50	economic	economic	ADJ
ijtc-494	215	51	impact	impact	NOUN
ijtc-494	215	52	.	.	PUNCT
ijtc-494	216	1	tabel	tabel	NOUN
ijtc-494	216	2	3	3	NUM
ijtc-494	216	3	.	.	PUNCT
ijtc-494	216	4	regresion	regresion	NOUN
ijtc-494	216	5	result	result	PROPN
ijtc-494	216	6	source	source	NOUN
ijtc-494	216	7	:	:	PUNCT
ijtc-494	216	8	processsed	processse	VERB
ijtc-494	216	9	secondary	secondary	ADJ
ijtc-494	216	10	data	datum	NOUN
ijtc-494	216	11	,	,	PUNCT
ijtc-494	216	12	2021	2021	NUM
ijtc-494	216	13	the	the	DET
ijtc-494	216	14	results	result	NOUN
ijtc-494	216	15	of	of	ADP
ijtc-494	216	16	the	the	DET
ijtc-494	216	17	r	r	NOUN
ijtc-494	216	18	square	square	ADJ
ijtc-494	216	19	test	test	NOUN
ijtc-494	216	20	on	on	ADP
ijtc-494	216	21	a	a	DET
ijtc-494	216	22	sample	sample	NOUN
ijtc-494	216	23	of	of	ADP
ijtc-494	216	24	119	119	NUM
ijtc-494	216	25	consisting	consist	VERB
ijtc-494	216	26	of	of	ADP
ijtc-494	216	27	variables	variable	NOUN
ijtc-494	216	28	of	of	ADP
ijtc-494	216	29	the	the	DET
ijtc-494	216	30	number	number	NOUN
ijtc-494	216	31	of	of	ADP
ijtc-494	216	32	treatments	treatment	NOUN
ijtc-494	216	33	,	,	PUNCT
ijtc-494	216	34	number	number	NOUN
ijtc-494	216	35	of	of	ADP
ijtc-494	216	36	cures	cure	NOUN
ijtc-494	216	37	,	,	PUNCT
ijtc-494	216	38	number	number	NOUN
ijtc-494	216	39	of	of	ADP
ijtc-494	216	40	deaths	death	NOUN
ijtc-494	216	41	,	,	PUNCT
ijtc-494	216	42	health	health	NOUN
ijtc-494	216	43	spending	spending	NOUN
ijtc-494	216	44	,	,	PUNCT
ijtc-494	216	45	social	social	ADJ
ijtc-494	216	46	spending	spending	NOUN
ijtc-494	216	47	and	and	CCONJ
ijtc-494	216	48	economic	economic	ADJ
ijtc-494	216	49	impact	impact	NOUN
ijtc-494	216	50	.	.	PUNCT
ijtc-494	217	1	these	these	DET
ijtc-494	217	2	results	result	NOUN
ijtc-494	217	3	can	can	AUX
ijtc-494	217	4	be	be	AUX
ijtc-494	217	5	seen	see	VERB
ijtc-494	217	6	in	in	ADP
ijtc-494	217	7	the	the	DET
ijtc-494	217	8	table	table	NOUN
ijtc-494	217	9	3	3	X
ijtc-494	217	10	.	.	PUNCT
ijtc-494	218	1	the	the	DET
ijtc-494	218	2	results	result	NOUN
ijtc-494	218	3	of	of	ADP
ijtc-494	218	4	the	the	DET
ijtc-494	218	5	r	r	NOUN
ijtc-494	218	6	square	square	ADJ
ijtc-494	218	7	test	test	NOUN
ijtc-494	218	8	are	be	AUX
ijtc-494	218	9	0.229	0.229	NUM
ijtc-494	218	10	;	;	PUNCT
ijtc-494	218	11	this	this	PRON
ijtc-494	218	12	means	mean	VERB
ijtc-494	218	13	that	that	SCONJ
ijtc-494	218	14	the	the	DET
ijtc-494	218	15	effect	effect	NOUN
ijtc-494	218	16	of	of	ADP
ijtc-494	218	17	all	all	DET
ijtc-494	218	18	x	x	PROPN
ijtc-494	218	19	variables	variable	NOUN
ijtc-494	218	20	simultaneously	simultaneously	ADV
ijtc-494	218	21	on	on	ADP
ijtc-494	218	22	y	y	PROPN
ijtc-494	218	23	is	be	AUX
ijtc-494	218	24	22.9	22.9	NUM
ijtc-494	218	25	%	%	NOUN
ijtc-494	218	26	.	.	PUNCT
ijtc-494	219	1	table	table	NOUN
ijtc-494	219	2	3	3	NUM
ijtc-494	219	3	shows	show	VERB
ijtc-494	219	4	the	the	DET
ijtc-494	219	5	simultaneous	simultaneous	ADJ
ijtc-494	219	6	f	f	PROPN
ijtc-494	219	7	test	test	NOUN
ijtc-494	219	8	results	result	NOUN
ijtc-494	219	9	on	on	ADP
ijtc-494	219	10	a	a	DET
ijtc-494	219	11	sample	sample	NOUN
ijtc-494	219	12	of	of	ADP
ijtc-494	219	13	119	119	NUM
ijtc-494	219	14	consisting	consist	VERB
ijtc-494	219	15	of	of	ADP
ijtc-494	219	16	variables	variable	NOUN
ijtc-494	219	17	of	of	ADP
ijtc-494	219	18	treatment	treatment	NOUN
ijtc-494	219	19	rate	rate	NOUN
ijtc-494	219	20	,	,	PUNCT
ijtc-494	219	21	recovery	recovery	NOUN
ijtc-494	219	22	rate	rate	NOUN
ijtc-494	219	23	,	,	PUNCT
ijtc-494	219	24	death	death	NOUN
ijtc-494	219	25	rate	rate	NOUN
ijtc-494	219	26	,	,	PUNCT
ijtc-494	219	27	health	health	NOUN
ijtc-494	219	28	expenditure	expenditure	NOUN
ijtc-494	219	29	,	,	PUNCT
ijtc-494	219	30	social	social	ADJ
ijtc-494	219	31	expenditure	expenditure	NOUN
ijtc-494	219	32	,	,	PUNCT
ijtc-494	219	33	and	and	CCONJ
ijtc-494	219	34	economic	economic	ADJ
ijtc-494	219	35	model	model	NOUN
ijtc-494	219	36	coefficients	coefficient	NOUN
ijtc-494	219	37	t	t	PROPN
ijtc-494	219	38	sig	sig	PROPN
ijtc-494	219	39	.	.	PUNCT
ijtc-494	220	1	(	(	PUNCT
ijtc-494	220	2	constant	constant	ADJ
ijtc-494	220	3	)	)	PUNCT
ijtc-494	220	4	.094	.094	NUM
ijtc-494	221	1	11.192	11.192	NUM
ijtc-494	221	2	.000	.000	NUM
ijtc-494	221	3	x1	x1	PROPN
ijtc-494	221	4	-.921	-.921	PROPN
ijtc-494	221	5	-.728	-.728	PROPN
ijtc-494	221	6	.468	.468	PUNCT
ijtc-494	222	1	x2	x2	PROPN
ijtc-494	222	2	3.159	3.159	NUM
ijtc-494	222	3	2.496	2.496	NUM
ijtc-494	222	4	.014	.014	NOUN
ijtc-494	222	5	*	*	PUNCT
ijtc-494	222	6	x3	x3	PROPN
ijtc-494	223	1	7,640	7,640	NUM
ijtc-494	223	2	.870	.870	NUM
ijtc-494	223	3	.386	.386	NUM
ijtc-494	223	4	x4	x4	PROPN
ijtc-494	223	5	6.760e-5	6.760e-5	NUM
ijtc-494	223	6	.845	.845	NUM
ijtc-494	223	7	.400	.400	NUM
ijtc-494	223	8	x5	x5	NOUN
ijtc-494	223	9	.000	.000	NUM
ijtc-494	223	10	-1.530	-1.530	PUNCT
ijtc-494	223	11	.129	.129	NUM
ijtc-494	223	12	x6	x6	PROPN
ijtc-494	223	13	.094	.094	NUM
ijtc-494	223	14	2.693	2.693	NUM
ijtc-494	223	15	.008	.008	NUM
ijtc-494	223	16	*	*	PUNCT
ijtc-494	223	17	r	r	NOUN
ijtc-494	223	18	square	square	NOUN
ijtc-494	223	19	0.229	0.229	NUM
ijtc-494	223	20	prob	prob	NOUN
ijtc-494	223	21	f	f	PROPN
ijtc-494	223	22	5.544	5.544	NUM
ijtc-494	223	23	regression	regression	NOUN
ijtc-494	223	24	*	*	NOUN
ijtc-494	223	25	0.000	0.000	NUM
ijtc-494	223	26	covid-19	covid-19	PROPN
ijtc-494	223	27	budget	budget	NOUN
ijtc-494	223	28	refocusing	refocusing	NOUN
ijtc-494	223	29	:	:	PUNCT
ijtc-494	223	30	evidence	evidence	NOUN
ijtc-494	223	31	from	from	ADP
ijtc-494	223	32	indonesia	indonesia	PROPN
ijtc-494	223	33	rachmadani	rachmadani	PROPN
ijtc-494	223	34	,	,	PUNCT
ijtc-494	223	35	suhardjanto	suhardjanto	PROPN
ijtc-494	223	36	,	,	PUNCT
ijtc-494	223	37	setiawan	setiawan	NOUN
ijtc-494	223	38	,	,	PUNCT
ijtc-494	223	39	and	and	CCONJ
ijtc-494	223	40	rosadi	rosadi	NOUN
ijtc-494	223	41	245	245	NUM
ijtc-494	223	42	|	|	ADV
ijtc-494	223	43	ilomata	ilomata	PROPN
ijtc-494	223	44	international	international	ADJ
ijtc-494	223	45	journal	journal	NOUN
ijtc-494	223	46	of	of	ADP
ijtc-494	223	47	tax	tax	PROPN
ijtc-494	223	48	&	&	CCONJ
ijtc-494	223	49	accounting	account	VERB
ijtc-494	223	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-494	223	51	impact	impact	NOUN
ijtc-494	223	52	.	.	PUNCT
ijtc-494	224	1	the	the	DET
ijtc-494	224	2	significance	significance	NOUN
ijtc-494	224	3	value	value	NOUN
ijtc-494	224	4	test	test	NOUN
ijtc-494	224	5	on	on	ADP
ijtc-494	224	6	the	the	DET
ijtc-494	224	7	f	f	PROPN
ijtc-494	224	8	test	test	NOUN
ijtc-494	224	9	shows	show	VERB
ijtc-494	224	10	a	a	DET
ijtc-494	224	11	significant	significant	ADJ
ijtc-494	224	12	value	value	NOUN
ijtc-494	224	13	of	of	ADP
ijtc-494	224	14	0.000	0.000	NUM
ijtc-494	224	15	<	<	NOUN
ijtc-494	224	16	0.05	0.05	NUM
ijtc-494	224	17	,	,	PUNCT
ijtc-494	224	18	which	which	PRON
ijtc-494	224	19	means	mean	VERB
ijtc-494	224	20	that	that	SCONJ
ijtc-494	224	21	simultaneously	simultaneously	ADV
ijtc-494	224	22	all	all	DET
ijtc-494	224	23	the	the	DET
ijtc-494	224	24	variables	variable	NOUN
ijtc-494	224	25	x	x	AUX
ijtc-494	224	26	affect	affect	VERB
ijtc-494	224	27	y	y	PROPN
ijtc-494	224	28	(	(	PUNCT
ijtc-494	224	29	regional	regional	ADJ
ijtc-494	224	30	government	government	NOUN
ijtc-494	224	31	re	re	VERB
ijtc-494	224	32	-	-	VERB
ijtc-494	224	33	focusing	focus	VERB
ijtc-494	224	34	local	local	ADJ
ijtc-494	224	35	)	)	PUNCT
ijtc-494	224	36	.	.	PUNCT
ijtc-494	225	1	the	the	DET
ijtc-494	225	2	significance	significance	NOUN
ijtc-494	225	3	value	value	NOUN
ijtc-494	225	4	test	test	NOUN
ijtc-494	225	5	on	on	ADP
ijtc-494	225	6	the	the	DET
ijtc-494	225	7	f	f	PROPN
ijtc-494	225	8	test	test	NOUN
ijtc-494	225	9	shows	show	VERB
ijtc-494	225	10	a	a	DET
ijtc-494	225	11	significant	significant	ADJ
ijtc-494	225	12	value	value	NOUN
ijtc-494	225	13	of	of	ADP
ijtc-494	225	14	0.000	0.000	NUM
ijtc-494	225	15	<	<	NOUN
ijtc-494	225	16	0.05	0.05	NUM
ijtc-494	225	17	,	,	PUNCT
ijtc-494	225	18	which	which	PRON
ijtc-494	225	19	means	mean	VERB
ijtc-494	225	20	that	that	SCONJ
ijtc-494	225	21	simultaneously	simultaneously	ADV
ijtc-494	225	22	all	all	DET
ijtc-494	225	23	the	the	DET
ijtc-494	225	24	variables	variable	NOUN
ijtc-494	225	25	x	x	AUX
ijtc-494	225	26	affect	affect	VERB
ijtc-494	225	27	y	y	PROPN
ijtc-494	225	28	(	(	PUNCT
ijtc-494	225	29	regional	regional	ADJ
ijtc-494	225	30	government	government	NOUN
ijtc-494	225	31	re	re	VERB
ijtc-494	225	32	-	-	VERB
ijtc-494	225	33	focusing	focus	VERB
ijtc-494	225	34	local	local	ADJ
ijtc-494	225	35	)	)	PUNCT
ijtc-494	225	36	.	.	PUNCT
ijtc-494	226	1	the	the	DET
ijtc-494	226	2	results	result	NOUN
ijtc-494	226	3	of	of	ADP
ijtc-494	226	4	the	the	DET
ijtc-494	226	5	t	t	NOUN
ijtc-494	226	6	-	-	PUNCT
ijtc-494	226	7	test	test	NOUN
ijtc-494	226	8	(	(	PUNCT
ijtc-494	226	9	partial	partial	NOUN
ijtc-494	226	10	)	)	PUNCT
ijtc-494	226	11	on	on	ADP
ijtc-494	226	12	a	a	DET
ijtc-494	226	13	sample	sample	NOUN
ijtc-494	226	14	of	of	ADP
ijtc-494	226	15	119	119	NUM
ijtc-494	226	16	consisting	consist	VERB
ijtc-494	226	17	of	of	ADP
ijtc-494	226	18	variables	variable	NOUN
ijtc-494	226	19	of	of	ADP
ijtc-494	226	20	treatment	treatment	NOUN
ijtc-494	226	21	rate	rate	NOUN
ijtc-494	226	22	,	,	PUNCT
ijtc-494	226	23	recovery	recovery	NOUN
ijtc-494	226	24	rate	rate	NOUN
ijtc-494	226	25	,	,	PUNCT
ijtc-494	226	26	death	death	NOUN
ijtc-494	226	27	rate	rate	NOUN
ijtc-494	226	28	,	,	PUNCT
ijtc-494	226	29	health	health	NOUN
ijtc-494	226	30	expenditure	expenditure	NOUN
ijtc-494	226	31	,	,	PUNCT
ijtc-494	226	32	social	social	ADJ
ijtc-494	226	33	expenditure	expenditure	NOUN
ijtc-494	226	34	,	,	PUNCT
ijtc-494	226	35	and	and	CCONJ
ijtc-494	226	36	economic	economic	ADJ
ijtc-494	226	37	impact	impact	NOUN
ijtc-494	226	38	.	.	PUNCT
ijtc-494	227	1	the	the	DET
ijtc-494	227	2	t	t	NOUN
ijtc-494	227	3	-	-	PUNCT
ijtc-494	227	4	test	test	NOUN
ijtc-494	227	5	(	(	PUNCT
ijtc-494	227	6	partial	partial	NOUN
ijtc-494	227	7	)	)	PUNCT
ijtc-494	227	8	with	with	ADP
ijtc-494	227	9	a	a	DET
ijtc-494	227	10	significance	significance	NOUN
ijtc-494	227	11	level	level	NOUN
ijtc-494	227	12	<	<	NOUN
ijtc-494	227	13	0.05	0.05	NUM
ijtc-494	227	14	shows	show	VERB
ijtc-494	227	15	that	that	SCONJ
ijtc-494	227	16	the	the	DET
ijtc-494	227	17	rate	rate	NOUN
ijtc-494	227	18	of	of	ADP
ijtc-494	227	19	treatments	treatment	NOUN
ijtc-494	227	20	has	have	VERB
ijtc-494	227	21	a	a	DET
ijtc-494	227	22	significance	significance	NOUN
ijtc-494	227	23	level	level	NOUN
ijtc-494	227	24	of	of	ADP
ijtc-494	227	25	0.468	0.468	NUM
ijtc-494	227	26	>	>	SYM
ijtc-494	227	27	0.05	0.05	NUM
ijtc-494	227	28	.	.	PUNCT
ijtc-494	228	1	the	the	DET
ijtc-494	228	2	treatment	treatment	NOUN
ijtc-494	228	3	rate	rate	NOUN
ijtc-494	228	4	does	do	AUX
ijtc-494	228	5	not	not	PART
ijtc-494	228	6	significantly	significantly	ADV
ijtc-494	228	7	affect	affect	VERB
ijtc-494	228	8	regional	regional	ADJ
ijtc-494	228	9	government	government	NOUN
ijtc-494	228	10	re	re	VERB
ijtc-494	228	11	-	-	VERB
ijtc-494	228	12	focusing	focus	VERB
ijtc-494	228	13	.	.	PUNCT
ijtc-494	229	1	the	the	DET
ijtc-494	229	2	t	t	NOUN
ijtc-494	229	3	-	-	PUNCT
ijtc-494	229	4	test	test	NOUN
ijtc-494	229	5	(	(	PUNCT
ijtc-494	229	6	partial	partial	NOUN
ijtc-494	229	7	)	)	PUNCT
ijtc-494	229	8	with	with	ADP
ijtc-494	229	9	a	a	DET
ijtc-494	229	10	significance	significance	NOUN
ijtc-494	229	11	level	level	NOUN
ijtc-494	229	12	of	of	ADP
ijtc-494	229	13	<	<	NOUN
ijtc-494	229	14	0.05	0.05	NUM
ijtc-494	229	15	,	,	PUNCT
ijtc-494	229	16	indicates	indicate	VERB
ijtc-494	229	17	that	that	SCONJ
ijtc-494	229	18	the	the	DET
ijtc-494	229	19	recovery	recovery	NOUN
ijtc-494	229	20	rate	rate	NOUN
ijtc-494	229	21	has	have	VERB
ijtc-494	229	22	a	a	DET
ijtc-494	229	23	significant	significant	ADJ
ijtc-494	229	24	level	level	NOUN
ijtc-494	229	25	of	of	ADP
ijtc-494	229	26	0.014	0.014	NUM
ijtc-494	229	27	<	<	NOUN
ijtc-494	229	28	0.05	0.05	NUM
ijtc-494	229	29	so	so	SCONJ
ijtc-494	229	30	that	that	SCONJ
ijtc-494	229	31	recoverys	recovery	NOUN
ijtc-494	229	32	rate	rate	NOUN
ijtc-494	229	33	has	have	VERB
ijtc-494	229	34	a	a	DET
ijtc-494	229	35	significant	significant	ADJ
ijtc-494	229	36	effect	effect	NOUN
ijtc-494	229	37	on	on	ADP
ijtc-494	229	38	regional	regional	ADJ
ijtc-494	229	39	government	government	NOUN
ijtc-494	229	40	re	re	VERB
ijtc-494	229	41	-	-	VERB
ijtc-494	229	42	focusing	focus	VERB
ijtc-494	229	43	.	.	PUNCT
ijtc-494	230	1	the	the	DET
ijtc-494	230	2	t	t	NOUN
ijtc-494	230	3	-	-	PUNCT
ijtc-494	230	4	test	test	NOUN
ijtc-494	230	5	(	(	PUNCT
ijtc-494	230	6	partial	partial	NOUN
ijtc-494	230	7	)	)	PUNCT
ijtc-494	230	8	with	with	ADP
ijtc-494	230	9	a	a	DET
ijtc-494	230	10	significance	significance	NOUN
ijtc-494	230	11	level	level	NOUN
ijtc-494	230	12	<	<	NOUN
ijtc-494	230	13	0.05	0.05	NUM
ijtc-494	230	14	shows	show	VERB
ijtc-494	230	15	that	that	SCONJ
ijtc-494	230	16	the	the	DET
ijtc-494	230	17	death	death	NOUN
ijtc-494	230	18	rate	rate	NOUN
ijtc-494	230	19	has	have	VERB
ijtc-494	230	20	a	a	DET
ijtc-494	230	21	significant	significant	ADJ
ijtc-494	230	22	level	level	NOUN
ijtc-494	230	23	of	of	ADP
ijtc-494	230	24	0.386	0.386	NUM
ijtc-494	230	25	>	>	X
ijtc-494	230	26	0.05	0.05	NUM
ijtc-494	230	27	.	.	PUNCT
ijtc-494	231	1	the	the	DET
ijtc-494	231	2	death	death	NOUN
ijtc-494	231	3	rate	rate	NOUN
ijtc-494	231	4	does	do	AUX
ijtc-494	231	5	not	not	PART
ijtc-494	231	6	significantly	significantly	ADV
ijtc-494	231	7	affect	affect	VERB
ijtc-494	231	8	regional	regional	ADJ
ijtc-494	231	9	government	government	NOUN
ijtc-494	231	10	re	re	VERB
ijtc-494	231	11	-	-	VERB
ijtc-494	231	12	focusing	focus	VERB
ijtc-494	231	13	.	.	PUNCT
ijtc-494	232	1	the	the	DET
ijtc-494	232	2	t	t	NOUN
ijtc-494	232	3	-	-	PUNCT
ijtc-494	232	4	test	test	NOUN
ijtc-494	232	5	(	(	PUNCT
ijtc-494	232	6	partial	partial	NOUN
ijtc-494	232	7	)	)	PUNCT
ijtc-494	232	8	with	with	ADP
ijtc-494	232	9	a	a	DET
ijtc-494	232	10	significance	significance	NOUN
ijtc-494	232	11	level	level	NOUN
ijtc-494	232	12	of	of	ADP
ijtc-494	232	13	<	<	NOUN
ijtc-494	232	14	0.05	0.05	NUM
ijtc-494	232	15	shows	show	VERB
ijtc-494	232	16	that	that	SCONJ
ijtc-494	232	17	health	health	NOUN
ijtc-494	232	18	expenditure	expenditure	NOUN
ijtc-494	232	19	has	have	VERB
ijtc-494	232	20	a	a	DET
ijtc-494	232	21	significant	significant	ADJ
ijtc-494	232	22	level	level	NOUN
ijtc-494	232	23	of	of	ADP
ijtc-494	232	24	0.400	0.400	NUM
ijtc-494	232	25	>	>	NOUN
ijtc-494	232	26	0.05	0.05	NUM
ijtc-494	232	27	.	.	PUNCT
ijtc-494	233	1	health	health	NOUN
ijtc-494	233	2	expenditure	expenditure	NOUN
ijtc-494	233	3	does	do	AUX
ijtc-494	233	4	not	not	PART
ijtc-494	233	5	significantly	significantly	ADV
ijtc-494	233	6	affect	affect	VERB
ijtc-494	233	7	regional	regional	ADJ
ijtc-494	233	8	government	government	NOUN
ijtc-494	233	9	re	re	VERB
ijtc-494	233	10	-	-	VERB
ijtc-494	233	11	focusing	focus	VERB
ijtc-494	233	12	.	.	PUNCT
ijtc-494	234	1	the	the	DET
ijtc-494	234	2	t	t	NOUN
ijtc-494	234	3	-	-	PUNCT
ijtc-494	234	4	test	test	NOUN
ijtc-494	234	5	(	(	PUNCT
ijtc-494	234	6	partial	partial	NOUN
ijtc-494	234	7	)	)	PUNCT
ijtc-494	234	8	with	with	ADP
ijtc-494	234	9	a	a	DET
ijtc-494	234	10	significance	significance	NOUN
ijtc-494	234	11	level	level	NOUN
ijtc-494	234	12	of	of	ADP
ijtc-494	234	13	<	<	NOUN
ijtc-494	234	14	0.05	0.05	NUM
ijtc-494	234	15	,	,	PUNCT
ijtc-494	234	16	shows	show	VERB
ijtc-494	234	17	that	that	SCONJ
ijtc-494	234	18	social	social	ADJ
ijtc-494	234	19	expenditure	expenditure	NOUN
ijtc-494	234	20	has	have	VERB
ijtc-494	234	21	a	a	DET
ijtc-494	234	22	significant	significant	ADJ
ijtc-494	234	23	level	level	NOUN
ijtc-494	234	24	of	of	ADP
ijtc-494	234	25	0.129	0.129	NUM
ijtc-494	234	26	>	>	SYM
ijtc-494	234	27	0.05	0.05	NUM
ijtc-494	234	28	.	.	PUNCT
ijtc-494	235	1	social	social	ADJ
ijtc-494	235	2	expenditure	expenditure	NOUN
ijtc-494	235	3	does	do	AUX
ijtc-494	235	4	not	not	PART
ijtc-494	235	5	have	have	VERB
ijtc-494	235	6	a	a	DET
ijtc-494	235	7	significant	significant	ADJ
ijtc-494	235	8	effect	effect	NOUN
ijtc-494	235	9	on	on	ADP
ijtc-494	235	10	regional	regional	ADJ
ijtc-494	235	11	government	government	NOUN
ijtc-494	235	12	re	re	VERB
ijtc-494	235	13	-	-	VERB
ijtc-494	235	14	focusing	focus	VERB
ijtc-494	235	15	.	.	PUNCT
ijtc-494	236	1	the	the	DET
ijtc-494	236	2	t	t	NOUN
ijtc-494	236	3	-	-	PUNCT
ijtc-494	236	4	test	test	NOUN
ijtc-494	236	5	(	(	PUNCT
ijtc-494	236	6	partial	partial	NOUN
ijtc-494	236	7	)	)	PUNCT
ijtc-494	236	8	with	with	ADP
ijtc-494	236	9	a	a	DET
ijtc-494	236	10	significance	significance	NOUN
ijtc-494	236	11	level	level	NOUN
ijtc-494	236	12	of	of	ADP
ijtc-494	236	13	<	<	NOUN
ijtc-494	236	14	0.05	0.05	NUM
ijtc-494	236	15	,	,	PUNCT
ijtc-494	236	16	indicates	indicate	VERB
ijtc-494	236	17	that	that	SCONJ
ijtc-494	236	18	the	the	DET
ijtc-494	236	19	economic	economic	ADJ
ijtc-494	236	20	impact	impact	NOUN
ijtc-494	236	21	has	have	VERB
ijtc-494	236	22	a	a	DET
ijtc-494	236	23	significance	significance	NOUN
ijtc-494	236	24	level	level	NOUN
ijtc-494	236	25	of	of	ADP
ijtc-494	236	26	0.008	0.008	NUM
ijtc-494	236	27	>	>	NOUN
ijtc-494	236	28	0.05	0.05	NUM
ijtc-494	236	29	so	so	SCONJ
ijtc-494	236	30	that	that	SCONJ
ijtc-494	236	31	the	the	DET
ijtc-494	236	32	economic	economic	ADJ
ijtc-494	236	33	impact	impact	NOUN
ijtc-494	236	34	has	have	VERB
ijtc-494	236	35	a	a	DET
ijtc-494	236	36	significant	significant	ADJ
ijtc-494	236	37	effect	effect	NOUN
ijtc-494	236	38	on	on	ADP
ijtc-494	236	39	regional	regional	ADJ
ijtc-494	236	40	government	government	NOUN
ijtc-494	236	41	.	.	PUNCT
ijtc-494	237	1	1.4	1.4	NUM
ijtc-494	237	2	discussion	discussion	NOUN
ijtc-494	237	3	the	the	DET
ijtc-494	237	4	regional	regional	ADJ
ijtc-494	237	5	government	government	NOUN
ijtc-494	237	6	implements	implement	VERB
ijtc-494	237	7	regional	regional	ADJ
ijtc-494	237	8	budget	budget	NOUN
ijtc-494	237	9	re	re	VERB
ijtc-494	237	10	-	-	VERB
ijtc-494	237	11	focusing	focus	VERB
ijtc-494	237	12	as	as	ADV
ijtc-494	237	13	soon	soon	ADV
ijtc-494	237	14	as	as	ADP
ijtc-494	237	15	after	after	ADP
ijtc-494	237	16	the	the	DET
ijtc-494	237	17	publication	publication	NOUN
ijtc-494	237	18	of	of	ADP
ijtc-494	237	19	presidential	presidential	ADJ
ijtc-494	237	20	instruction	instruction	NOUN
ijtc-494	237	21	rate	rate	NOUN
ijtc-494	237	22	4	4	NUM
ijtc-494	237	23	,	,	PUNCT
ijtc-494	237	24	year	year	NOUN
ijtc-494	237	25	200	200	NUM
ijtc-494	237	26	regarding	regard	VERB
ijtc-494	237	27	re	re	VERB
ijtc-494	237	28	-	-	VERB
ijtc-494	237	29	focusing	focus	VERB
ijtc-494	237	30	of	of	ADP
ijtc-494	237	31	activities	activity	NOUN
ijtc-494	237	32	,	,	PUNCT
ijtc-494	237	33	budget	budget	NOUN
ijtc-494	237	34	reallocation	reallocation	NOUN
ijtc-494	237	35	,	,	PUNCT
ijtc-494	237	36	goods	good	NOUN
ijtc-494	237	37	,	,	PUNCT
ijtc-494	237	38	and	and	CCONJ
ijtc-494	237	39	services	service	NOUN
ijtc-494	237	40	to	to	PART
ijtc-494	237	41	accelerate	accelerate	VERB
ijtc-494	237	42	the	the	DET
ijtc-494	237	43	handling	handling	NOUN
ijtc-494	237	44	of	of	ADP
ijtc-494	237	45	covid-19	covid-19	PROPN
ijtc-494	237	46	.	.	PUNCT
ijtc-494	238	1	the	the	DET
ijtc-494	238	2	measurement	measurement	NOUN
ijtc-494	238	3	of	of	ADP
ijtc-494	238	4	dependent	dependent	ADJ
ijtc-494	238	5	variables	variable	NOUN
ijtc-494	238	6	is	be	AUX
ijtc-494	238	7	the	the	DET
ijtc-494	238	8	refocusing	refocus	VERB
ijtc-494	238	9	regional	regional	ADJ
ijtc-494	238	10	government	government	NOUN
ijtc-494	238	11	budget	budget	NOUN
ijtc-494	238	12	using	use	VERB
ijtc-494	238	13	the	the	DET
ijtc-494	238	14	re	re	ADJ
ijtc-494	238	15	-	-	ADJ
ijtc-494	238	16	focusing	focus	VERB
ijtc-494	238	17	percentage	percentage	NOUN
ijtc-494	238	18	that	that	PRON
ijtc-494	238	19	has	have	AUX
ijtc-494	238	20	been	be	AUX
ijtc-494	238	21	available	available	ADJ
ijtc-494	238	22	in	in	ADP
ijtc-494	238	23	the	the	DET
ijtc-494	238	24	2020	2020	NUM
ijtc-494	238	25	regional	regional	ADJ
ijtc-494	238	26	government	government	NOUN
ijtc-494	238	27	refocusing	refocus	VERB
ijtc-494	238	28	budget	budget	NOUN
ijtc-494	238	29	recapitulation	recapitulation	NOUN
ijtc-494	238	30	.	.	PUNCT
ijtc-494	239	1	this	this	DET
ijtc-494	239	2	calculation	calculation	NOUN
ijtc-494	239	3	is	be	AUX
ijtc-494	239	4	in	in	ADP
ijtc-494	239	5	line	line	NOUN
ijtc-494	239	6	with	with	ADP
ijtc-494	239	7	the	the	DET
ijtc-494	239	8	research	research	NOUN
ijtc-494	239	9	findings	finding	NOUN
ijtc-494	239	10	proposed	propose	VERB
ijtc-494	239	11	by	by	ADP
ijtc-494	239	12	beirne	beirne	PROPN
ijtc-494	239	13	et	et	PROPN
ijtc-494	239	14	al	al	PROPN
ijtc-494	239	15	.	.	PROPN
ijtc-494	240	1	(	(	PUNCT
ijtc-494	240	2	2020	2020	NUM
ijtc-494	240	3	)	)	PUNCT
ijtc-494	240	4	,	,	PUNCT
ijtc-494	240	5	while	while	SCONJ
ijtc-494	240	6	the	the	DET
ijtc-494	240	7	independent	independent	ADJ
ijtc-494	240	8	variable	variable	ADJ
ijtc-494	240	9	measurement	measurement	NOUN
ijtc-494	240	10	is	be	AUX
ijtc-494	240	11	by	by	ADP
ijtc-494	240	12	viewing	view	VERB
ijtc-494	240	13	daily	daily	ADJ
ijtc-494	240	14	cases	case	NOUN
ijtc-494	240	15	from	from	ADP
ijtc-494	240	16	early	early	ADJ
ijtc-494	240	17	march	march	NOUN
ijtc-494	240	18	to	to	ADP
ijtc-494	240	19	june	june	PROPN
ijtc-494	240	20	19th	19th	NOUN
ijtc-494	240	21	,	,	PUNCT
ijtc-494	240	22	2020	2020	NUM
ijtc-494	240	23	.	.	PUNCT
ijtc-494	241	1	the	the	DET
ijtc-494	241	2	daily	daily	ADJ
ijtc-494	241	3	case	case	NOUN
ijtc-494	241	4	rate	rate	NOUN
ijtc-494	241	5	is	be	AUX
ijtc-494	241	6	calculated	calculate	VERB
ijtc-494	241	7	into	into	ADP
ijtc-494	241	8	a	a	DET
ijtc-494	241	9	percentage	percentage	NOUN
ijtc-494	241	10	by	by	ADP
ijtc-494	241	11	comparing	compare	VERB
ijtc-494	241	12	it	it	PRON
ijtc-494	241	13	with	with	ADP
ijtc-494	241	14	the	the	DET
ijtc-494	241	15	total	total	ADJ
ijtc-494	241	16	population	population	NOUN
ijtc-494	241	17	.	.	PUNCT
ijtc-494	242	1	beirne	beirne	PROPN
ijtc-494	242	2	et	et	PROPN
ijtc-494	242	3	al	al	PROPN
ijtc-494	242	4	.	.	PROPN
ijtc-494	242	5	(	(	PUNCT
ijtc-494	242	6	2020	2020	NUM
ijtc-494	242	7	)	)	PUNCT
ijtc-494	242	8	proposed	propose	VERB
ijtc-494	242	9	this	this	DET
ijtc-494	242	10	calculation	calculation	NOUN
ijtc-494	242	11	.	.	PUNCT
ijtc-494	243	1	people	people	NOUN
ijtc-494	243	2	can	can	AUX
ijtc-494	243	3	access	access	VERB
ijtc-494	243	4	covid.go.id	covid.go.id	PROPN
ijtc-494	243	5	for	for	ADP
ijtc-494	243	6	data	datum	NOUN
ijtc-494	243	7	of	of	ADP
ijtc-494	243	8	covid	covid	PROPN
ijtc-494	243	9	patient	patient	ADJ
ijtc-494	243	10	rate	rate	NOUN
ijtc-494	243	11	,	,	PUNCT
ijtc-494	243	12	treatment	treatment	NOUN
ijtc-494	243	13	rate	rate	NOUN
ijtc-494	243	14	,	,	PUNCT
ijtc-494	243	15	recovery	recovery	NOUN
ijtc-494	243	16	rate	rate	NOUN
ijtc-494	243	17	,	,	PUNCT
ijtc-494	243	18	and	and	CCONJ
ijtc-494	243	19	death	death	NOUN
ijtc-494	243	20	rate	rate	NOUN
ijtc-494	243	21	.	.	PUNCT
ijtc-494	244	1	next	next	ADV
ijtc-494	244	2	,	,	PUNCT
ijtc-494	244	3	for	for	ADP
ijtc-494	244	4	regional	regional	ADJ
ijtc-494	244	5	government	government	NOUN
ijtc-494	244	6	refocusing	refocus	VERB
ijtc-494	244	7	budget	budget	NOUN
ijtc-494	244	8	recapitulation	recapitulation	NOUN
ijtc-494	244	9	informs	inform	VERB
ijtc-494	244	10	health	health	NOUN
ijtc-494	244	11	and	and	CCONJ
ijtc-494	244	12	social	social	ADJ
ijtc-494	244	13	expenditure	expenditure	NOUN
ijtc-494	244	14	and	and	CCONJ
ijtc-494	244	15	economic	economic	ADJ
ijtc-494	244	16	impact	impact	NOUN
ijtc-494	244	17	.	.	PUNCT
ijtc-494	245	1	the	the	DET
ijtc-494	245	2	calculation	calculation	NOUN
ijtc-494	245	3	is	be	AUX
ijtc-494	245	4	in	in	ADP
ijtc-494	245	5	line	line	NOUN
ijtc-494	245	6	with	with	ADP
ijtc-494	245	7	the	the	DET
ijtc-494	245	8	research	research	NOUN
ijtc-494	245	9	propose	propose	VERB
ijtc-494	245	10	by	by	ADP
ijtc-494	245	11	beirne	beirne	PROPN
ijtc-494	245	12	et	et	PROPN
ijtc-494	245	13	al	al	PROPN
ijtc-494	245	14	.	.	PROPN
ijtc-494	246	1	(	(	PUNCT
ijtc-494	246	2	2020	2020	NUM
ijtc-494	246	3	)	)	PUNCT
ijtc-494	246	4	.	.	PUNCT
ijtc-494	247	1	the	the	DET
ijtc-494	247	2	results	result	NOUN
ijtc-494	247	3	show	show	VERB
ijtc-494	247	4	that	that	SCONJ
ijtc-494	247	5	h1	h1	PROPN
ijtc-494	247	6	,	,	PUNCT
ijtc-494	247	7	the	the	DET
ijtc-494	247	8	treatment	treatment	NOUN
ijtc-494	247	9	rate	rate	NOUN
ijtc-494	247	10	does	do	AUX
ijtc-494	247	11	not	not	PART
ijtc-494	247	12	influence	influence	VERB
ijtc-494	247	13	significantly	significantly	ADV
ijtc-494	247	14	regional	regional	ADJ
ijtc-494	247	15	government	government	NOUN
ijtc-494	247	16	re	re	VERB
ijtc-494	247	17	-	-	VERB
ijtc-494	247	18	focusing	focus	VERB
ijtc-494	247	19	.	.	PUNCT
ijtc-494	248	1	h2	h2	PROPN
ijtc-494	248	2	,	,	PUNCT
ijtc-494	248	3	the	the	DET
ijtc-494	248	4	recovery	recovery	NOUN
ijtc-494	248	5	rate	rate	NOUN
ijtc-494	248	6	has	have	VERB
ijtc-494	248	7	a	a	DET
ijtc-494	248	8	significant	significant	ADJ
ijtc-494	248	9	effect	effect	NOUN
ijtc-494	248	10	on	on	ADP
ijtc-494	248	11	regional	regional	ADJ
ijtc-494	248	12	government	government	NOUN
ijtc-494	248	13	re	re	VERB
ijtc-494	248	14	-	-	VERB
ijtc-494	248	15	focusing	focus	VERB
ijtc-494	248	16	.	.	PUNCT
ijtc-494	249	1	h3	h3	NOUN
ijtc-494	249	2	,	,	PUNCT
ijtc-494	249	3	death	death	NOUN
ijtc-494	249	4	rate	rate	NOUN
ijtc-494	249	5	does	do	AUX
ijtc-494	249	6	not	not	PART
ijtc-494	249	7	influence	influence	VERB
ijtc-494	249	8	considerably	considerably	ADV
ijtc-494	249	9	to	to	ADP
ijtc-494	249	10	the	the	DET
ijtc-494	249	11	regional	regional	ADJ
ijtc-494	249	12	government	government	NOUN
ijtc-494	249	13	refocusing	refocusing	NOUN
ijtc-494	249	14	.	.	PUNCT
ijtc-494	250	1	h4	h4	NOUN
ijtc-494	250	2	,	,	PUNCT
ijtc-494	250	3	health	health	NOUN
ijtc-494	250	4	expenditure	expenditure	NOUN
ijtc-494	250	5	does	do	AUX
ijtc-494	250	6	not	not	PART
ijtc-494	250	7	affect	affect	VERB
ijtc-494	250	8	the	the	DET
ijtc-494	250	9	regional	regional	ADJ
ijtc-494	250	10	government	government	NOUN
ijtc-494	250	11	re	re	VERB
ijtc-494	250	12	-	-	VERB
ijtc-494	250	13	focusing	focus	VERB
ijtc-494	250	14	significantly	significantly	ADV
ijtc-494	250	15	.	.	PUNCT
ijtc-494	251	1	h5	h5	PROPN
ijtc-494	251	2	,	,	PUNCT
ijtc-494	251	3	social	social	ADJ
ijtc-494	251	4	expenditure	expenditure	NOUN
ijtc-494	251	5	does	do	AUX
ijtc-494	251	6	not	not	PART
ijtc-494	251	7	influence	influence	VERB
ijtc-494	251	8	regional	regional	ADJ
ijtc-494	251	9	government	government	NOUN
ijtc-494	251	10	re	re	VERB
ijtc-494	251	11	-	-	VERB
ijtc-494	251	12	focusing	focus	VERB
ijtc-494	251	13	significantly	significantly	ADV
ijtc-494	251	14	.	.	PUNCT
ijtc-494	252	1	h6	h6	PROPN
ijtc-494	252	2	,	,	PUNCT
ijtc-494	252	3	economic	economic	ADJ
ijtc-494	252	4	impact	impact	NOUN
ijtc-494	252	5	influence	influence	NOUN
ijtc-494	252	6	regional	regional	ADJ
ijtc-494	252	7	government	government	NOUN
ijtc-494	252	8	re	re	VERB
ijtc-494	252	9	-	-	VERB
ijtc-494	252	10	focusing	focus	VERB
ijtc-494	252	11	significantly	significantly	ADV
ijtc-494	252	12	.	.	PUNCT
ijtc-494	253	1	health	health	NOUN
ijtc-494	253	2	expenditure	expenditure	NOUN
ijtc-494	253	3	,	,	PUNCT
ijtc-494	253	4	care	care	NOUN
ijtc-494	253	5	,	,	PUNCT
ijtc-494	253	6	and	and	CCONJ
ijtc-494	253	7	mortality	mortality	NOUN
ijtc-494	253	8	rate	rate	NOUN
ijtc-494	253	9	influence	influence	PROPN
ijtc-494	253	10	budget	budget	NOUN
ijtc-494	253	11	re	re	VERB
ijtc-494	253	12	-	-	VERB
ijtc-494	253	13	focusing	focus	VERB
ijtc-494	253	14	significantly	significantly	ADV
ijtc-494	253	15	.	.	PUNCT
ijtc-494	254	1	this	this	PRON
ijtc-494	254	2	is	be	AUX
ijtc-494	254	3	because	because	SCONJ
ijtc-494	254	4	the	the	DET
ijtc-494	254	5	budget	budget	NOUN
ijtc-494	254	6	items	item	NOUN
ijtc-494	254	7	for	for	ADP
ijtc-494	254	8	handling	handle	VERB
ijtc-494	254	9	health	health	NOUN
ijtc-494	254	10	,	,	PUNCT
ijtc-494	254	11	care	care	NOUN
ijtc-494	254	12	,	,	PUNCT
ijtc-494	254	13	and	and	CCONJ
ijtc-494	254	14	mortality	mortality	NOUN
ijtc-494	254	15	are	be	AUX
ijtc-494	254	16	not	not	PART
ijtc-494	254	17	only	only	ADV
ijtc-494	254	18	from	from	ADP
ijtc-494	254	19	budget	budget	NOUN
ijtc-494	254	20	refocusing	refocusing	NOUN
ijtc-494	254	21	but	but	CCONJ
ijtc-494	254	22	also	also	ADV
ijtc-494	254	23	from	from	ADP
ijtc-494	254	24	the	the	DET
ijtc-494	254	25	ministry	ministry	PROPN
ijtc-494	254	26	of	of	ADP
ijtc-494	254	27	health	health	PROPN
ijtc-494	254	28	.	.	PUNCT
ijtc-494	255	1	an	an	DET
ijtc-494	255	2	example	example	NOUN
ijtc-494	255	3	is	be	AUX
ijtc-494	255	4	when	when	SCONJ
ijtc-494	255	5	one	one	PRON
ijtc-494	255	6	is	be	AUX
ijtc-494	255	7	sick	sick	ADJ
ijtc-494	255	8	,	,	PUNCT
ijtc-494	255	9	bpjs	bpjs	NOUN
ijtc-494	255	10	as	as	ADP
ijtc-494	255	11	an	an	DET
ijtc-494	255	12	insurance	insurance	NOUN
ijtc-494	255	13	agency	agency	NOUN
ijtc-494	255	14	also	also	ADV
ijtc-494	255	15	covers	cover	VERB
ijtc-494	255	16	hospital	hospital	NOUN
ijtc-494	255	17	care	care	NOUN
ijtc-494	255	18	costs	cost	NOUN
ijtc-494	255	19	(	(	PUNCT
ijtc-494	255	20	dewata	dewata	ADJ
ijtc-494	255	21	,	,	PUNCT
ijtc-494	255	22	2020	2020	NUM
ijtc-494	255	23	)	)	PUNCT
ijtc-494	255	24	.	.	PUNCT
ijtc-494	256	1	health	health	NOUN
ijtc-494	256	2	expenditure	expenditure	NOUN
ijtc-494	256	3	allocation	allocation	NOUN
ijtc-494	256	4	focuses	focus	VERB
ijtc-494	256	5	more	more	ADJ
ijtc-494	256	6	on	on	ADP
ijtc-494	256	7	health	health	NOUN
ijtc-494	256	8	sector	sector	NOUN
ijtc-494	256	9	activities	activity	NOUN
ijtc-494	256	10	,	,	PUNCT
ijtc-494	256	11	medical	medical	ADJ
ijtc-494	256	12	devices	device	NOUN
ijtc-494	256	13	procurement	procurement	NOUN
ijtc-494	256	14	,	,	PUNCT
ijtc-494	256	15	an	an	DET
ijtc-494	256	16	incentive	incentive	NOUN
ijtc-494	256	17	for	for	ADP
ijtc-494	256	18	medical	medical	ADJ
ijtc-494	256	19	staff	staff	NOUN
ijtc-494	256	20	,	,	PUNCT
ijtc-494	256	21	and	and	CCONJ
ijtc-494	256	22	vitamin	vitamin	NOUN
ijtc-494	256	23	supplement	supplement	NOUN
ijtc-494	256	24	supply	supply	NOUN
ijtc-494	256	25	(	(	PUNCT
ijtc-494	256	26	audited	audit	VERB
ijtc-494	256	27	financial	financial	ADJ
ijtc-494	256	28	report	report	NOUN
ijtc-494	256	29	,	,	PUNCT
ijtc-494	256	30	2020	2020	NUM
ijtc-494	256	31	)	)	PUNCT
ijtc-494	256	32	.	.	PUNCT
ijtc-494	257	1	the	the	DET
ijtc-494	257	2	budget	budget	NOUN
ijtc-494	257	3	re	re	VERB
ijtc-494	257	4	-	-	VERB
ijtc-494	257	5	focusing	focus	VERB
ijtc-494	257	6	does	do	AUX
ijtc-494	257	7	not	not	PART
ijtc-494	257	8	focus	focus	VERB
ijtc-494	257	9	on	on	ADP
ijtc-494	257	10	treatment	treatment	NOUN
ijtc-494	257	11	rate	rate	NOUN
ijtc-494	257	12	,	,	PUNCT
ijtc-494	257	13	death	death	NOUN
ijtc-494	257	14	rate	rate	NOUN
ijtc-494	257	15	,	,	PUNCT
ijtc-494	257	16	and	and	CCONJ
ijtc-494	257	17	health	health	NOUN
ijtc-494	257	18	expenditure	expenditure	NOUN
ijtc-494	257	19	.	.	PUNCT
ijtc-494	258	1	social	social	ADJ
ijtc-494	258	2	expenditure	expenditure	NOUN
ijtc-494	258	3	does	do	AUX
ijtc-494	258	4	not	not	PART
ijtc-494	258	5	have	have	VERB
ijtc-494	258	6	a	a	DET
ijtc-494	258	7	significant	significant	ADJ
ijtc-494	258	8	effect	effect	NOUN
ijtc-494	258	9	on	on	ADP
ijtc-494	258	10	regional	regional	ADJ
ijtc-494	258	11	government	government	NOUN
ijtc-494	258	12	re	re	VERB
ijtc-494	258	13	-	-	VERB
ijtc-494	258	14	focusing	focus	VERB
ijtc-494	258	15	.	.	PUNCT
ijtc-494	259	1	this	this	PRON
ijtc-494	259	2	is	be	AUX
ijtc-494	259	3	due	due	ADJ
ijtc-494	259	4	to	to	ADP
ijtc-494	259	5	overlapping	overlap	VERB
ijtc-494	259	6	aspects	aspect	NOUN
ijtc-494	259	7	between	between	ADP
ijtc-494	259	8	social	social	ADJ
ijtc-494	259	9	expenditure	expenditure	NOUN
ijtc-494	259	10	and	and	CCONJ
ijtc-494	259	11	economic	economic	ADJ
ijtc-494	259	12	impact	impact	NOUN
ijtc-494	259	13	,	,	PUNCT
ijtc-494	259	14	and	and	CCONJ
ijtc-494	259	15	the	the	DET
ijtc-494	259	16	government	government	NOUN
ijtc-494	259	17	executes	execute	VERB
ijtc-494	259	18	state	state	NOUN
ijtc-494	259	19	expenditure	expenditure	NOUN
ijtc-494	259	20	budget	budget	NOUN
ijtc-494	259	21	re	re	VERB
ijtc-494	259	22	-	-	VERB
ijtc-494	259	23	focusing	focus	VERB
ijtc-494	259	24	and	and	CCONJ
ijtc-494	259	25	relocation	relocation	NOUN
ijtc-494	259	26	.	.	PUNCT
ijtc-494	260	1	the	the	DET
ijtc-494	260	2	government	government	NOUN
ijtc-494	260	3	can	can	AUX
ijtc-494	260	4	covid-19	covid-19	PROPN
ijtc-494	260	5	budget	budget	NOUN
ijtc-494	260	6	refocusing	refocusing	NOUN
ijtc-494	260	7	:	:	PUNCT
ijtc-494	260	8	evidence	evidence	NOUN
ijtc-494	260	9	from	from	ADP
ijtc-494	260	10	indonesia	indonesia	PROPN
ijtc-494	260	11	rachmadani	rachmadani	PROPN
ijtc-494	260	12	,	,	PUNCT
ijtc-494	260	13	suhardjanto	suhardjanto	PROPN
ijtc-494	260	14	,	,	PUNCT
ijtc-494	260	15	setiawan	setiawan	NOUN
ijtc-494	260	16	,	,	PUNCT
ijtc-494	260	17	and	and	CCONJ
ijtc-494	260	18	rosadi	rosadi	NOUN
ijtc-494	260	19	246	246	NUM
ijtc-494	260	20	|	|	ADV
ijtc-494	260	21	ilomata	ilomata	PROPN
ijtc-494	260	22	international	international	ADJ
ijtc-494	260	23	journal	journal	NOUN
ijtc-494	260	24	of	of	ADP
ijtc-494	260	25	tax	tax	PROPN
ijtc-494	260	26	&	&	CCONJ
ijtc-494	260	27	accounting	accounting	NOUN
ijtc-494	260	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-494	260	29	obtain	obtain	VERB
ijtc-494	260	30	rp	rp	NOUN
ijtc-494	260	31	405.1	405.1	NUM
ijtc-494	260	32	trillion	trillion	NUM
ijtc-494	260	33	to	to	PART
ijtc-494	260	34	handle	handle	VERB
ijtc-494	260	35	the	the	DET
ijtc-494	260	36	effects	effect	NOUN
ijtc-494	260	37	of	of	ADP
ijtc-494	260	38	the	the	DET
ijtc-494	260	39	covid-19	covid-19	PROPN
ijtc-494	260	40	outbreak	outbreak	NOUN
ijtc-494	260	41	.	.	PUNCT
ijtc-494	261	1	27	27	NUM
ijtc-494	261	2	%	%	NOUN
ijtc-494	261	3	of	of	ADP
ijtc-494	261	4	the	the	DET
ijtc-494	261	5	fund	fund	NOUN
ijtc-494	261	6	or	or	CCONJ
ijtc-494	261	7	rp	rp	NOUN
ijtc-494	261	8	110	110	NUM
ijtc-494	261	9	trillion	trillion	NUM
ijtc-494	261	10	is	be	AUX
ijtc-494	261	11	for	for	ADP
ijtc-494	261	12	providing	provide	VERB
ijtc-494	261	13	social	social	ADJ
ijtc-494	261	14	assistance	assistance	NOUN
ijtc-494	261	15	(	(	PUNCT
ijtc-494	261	16	seiwald	seiwald	PROPN
ijtc-494	261	17	&	&	CCONJ
ijtc-494	261	18	polzer	polzer	PROPN
ijtc-494	261	19	,	,	PUNCT
ijtc-494	261	20	2020	2020	NUM
ijtc-494	261	21	)	)	PUNCT
ijtc-494	261	22	.	.	PUNCT
ijtc-494	262	1	the	the	DET
ijtc-494	262	2	overlapping	overlap	VERB
ijtc-494	262	3	fund	fund	NOUN
ijtc-494	262	4	allocation	allocation	NOUN
ijtc-494	262	5	enhances	enhance	VERB
ijtc-494	262	6	confusion	confusion	NOUN
ijtc-494	262	7	.	.	PUNCT
ijtc-494	263	1	the	the	DET
ijtc-494	263	2	budget	budget	NOUN
ijtc-494	263	3	between	between	ADP
ijtc-494	263	4	social	social	ADJ
ijtc-494	263	5	expenditure	expenditure	NOUN
ijtc-494	263	6	and	and	CCONJ
ijtc-494	263	7	economic	economic	ADJ
ijtc-494	263	8	impact	impact	NOUN
ijtc-494	263	9	should	should	AUX
ijtc-494	263	10	be	be	AUX
ijtc-494	263	11	separated	separate	VERB
ijtc-494	263	12	.	.	PUNCT
ijtc-494	264	1	the	the	DET
ijtc-494	264	2	recovery	recovery	NOUN
ijtc-494	264	3	rate	rate	NOUN
ijtc-494	264	4	has	have	VERB
ijtc-494	264	5	a	a	DET
ijtc-494	264	6	significant	significant	ADJ
ijtc-494	264	7	effect	effect	NOUN
ijtc-494	264	8	on	on	ADP
ijtc-494	264	9	regional	regional	ADJ
ijtc-494	264	10	government	government	NOUN
ijtc-494	264	11	re	re	VERB
ijtc-494	264	12	-	-	VERB
ijtc-494	264	13	focusing	focus	VERB
ijtc-494	264	14	.	.	PUNCT
ijtc-494	265	1	this	this	DET
ijtc-494	265	2	finding	finding	NOUN
ijtc-494	265	3	supports	support	VERB
ijtc-494	265	4	(	(	PUNCT
ijtc-494	265	5	lassa	lassa	NOUN
ijtc-494	265	6	,	,	PUNCT
ijtc-494	265	7	2020	2020	NUM
ijtc-494	265	8	)	)	PUNCT
ijtc-494	265	9	.	.	PUNCT
ijtc-494	266	1	the	the	DET
ijtc-494	266	2	rate	rate	NOUN
ijtc-494	266	3	of	of	ADP
ijtc-494	266	4	positive	positive	ADJ
ijtc-494	266	5	cases	case	NOUN
ijtc-494	266	6	in	in	ADP
ijtc-494	266	7	indonesia	indonesia	PROPN
ijtc-494	266	8	rises	rise	VERB
ijtc-494	266	9	,	,	PUNCT
ijtc-494	266	10	and	and	CCONJ
ijtc-494	266	11	as	as	ADP
ijtc-494	266	12	of	of	ADP
ijtc-494	266	13	august	august	PROPN
ijtc-494	266	14	9th	9th	NOUN
ijtc-494	266	15	,	,	PUNCT
ijtc-494	266	16	2020	2020	NUM
ijtc-494	266	17	,	,	PUNCT
ijtc-494	266	18	it	it	PRON
ijtc-494	266	19	has	have	AUX
ijtc-494	266	20	reached	reach	VERB
ijtc-494	266	21	125,396	125,396	NUM
ijtc-494	266	22	cases	case	NOUN
ijtc-494	266	23	,	,	PUNCT
ijtc-494	266	24	5,723	5,723	NUM
ijtc-494	266	25	patients	patient	NOUN
ijtc-494	266	26	died	die	VERB
ijtc-494	266	27	,	,	PUNCT
ijtc-494	266	28	and	and	CCONJ
ijtc-494	266	29	80,952	80,952	NUM
ijtc-494	266	30	people	people	NOUN
ijtc-494	266	31	are	be	AUX
ijtc-494	266	32	recovered	recover	VERB
ijtc-494	266	33	.	.	PUNCT
ijtc-494	267	1	meanwhile	meanwhile	ADV
ijtc-494	267	2	,	,	PUNCT
ijtc-494	267	3	the	the	DET
ijtc-494	267	4	reproductive	reproductive	ADJ
ijtc-494	267	5	index	index	NOUN
ijtc-494	267	6	of	of	ADP
ijtc-494	267	7	transmission	transmission	NOUN
ijtc-494	267	8	at	at	ADP
ijtc-494	267	9	a	a	DET
ijtc-494	267	10	certain	certain	ADJ
ijtc-494	267	11	time	time	NOUN
ijtc-494	267	12	(	(	PUNCT
ijtc-494	267	13	rt	rt	NOUN
ijtc-494	267	14	)	)	PUNCT
ijtc-494	267	15	,	,	PUNCT
ijtc-494	267	16	especially	especially	ADV
ijtc-494	267	17	in	in	ADP
ijtc-494	267	18	dki	dki	PROPN
ijtc-494	267	19	jakarta	jakarta	PROPN
ijtc-494	267	20	,	,	PUNCT
ijtc-494	267	21	was	be	AUX
ijtc-494	267	22	around	around	ADV
ijtc-494	267	23	1.15	1.15	NUM
ijtc-494	267	24	on	on	ADP
ijtc-494	267	25	august	august	PROPN
ijtc-494	267	26	5th	5th	NOUN
ijtc-494	267	27	,	,	PUNCT
ijtc-494	267	28	2020	2020	NUM
ijtc-494	267	29	.	.	PUNCT
ijtc-494	268	1	even	even	ADV
ijtc-494	268	2	though	though	SCONJ
ijtc-494	268	3	the	the	DET
ijtc-494	268	4	covid-19	covid-19	PROPN
ijtc-494	268	5	cases	case	NOUN
ijtc-494	268	6	increase	increase	VERB
ijtc-494	268	7	,	,	PUNCT
ijtc-494	268	8	many	many	ADJ
ijtc-494	268	9	people	people	NOUN
ijtc-494	268	10	are	be	AUX
ijtc-494	268	11	eager	eager	ADJ
ijtc-494	268	12	to	to	PART
ijtc-494	268	13	immediately	immediately	ADV
ijtc-494	268	14	open	open	VERB
ijtc-494	268	15	economic	economic	ADJ
ijtc-494	268	16	activity	activity	NOUN
ijtc-494	268	17	because	because	SCONJ
ijtc-494	268	18	the	the	DET
ijtc-494	268	19	financial	financial	ADJ
ijtc-494	268	20	crisis	crisis	NOUN
ijtc-494	268	21	reaches	reach	VERB
ijtc-494	268	22	an	an	DET
ijtc-494	268	23	alarming	alarming	ADJ
ijtc-494	268	24	stage	stage	NOUN
ijtc-494	268	25	(	(	PUNCT
ijtc-494	268	26	lassa	lassa	PROPN
ijtc-494	268	27	,	,	PUNCT
ijtc-494	268	28	2020	2020	NUM
ijtc-494	268	29	)	)	PUNCT
ijtc-494	268	30	.	.	PUNCT
ijtc-494	269	1	knowing	know	VERB
ijtc-494	269	2	the	the	DET
ijtc-494	269	3	relatively	relatively	ADV
ijtc-494	269	4	high	high	ADJ
ijtc-494	269	5	impact	impact	NOUN
ijtc-494	269	6	of	of	ADP
ijtc-494	269	7	recovery	recovery	NOUN
ijtc-494	269	8	,	,	PUNCT
ijtc-494	269	9	the	the	DET
ijtc-494	269	10	government	government	NOUN
ijtc-494	269	11	issues	issue	VERB
ijtc-494	269	12	an	an	DET
ijtc-494	269	13	economic	economic	ADJ
ijtc-494	269	14	policy	policy	NOUN
ijtc-494	269	15	called	call	VERB
ijtc-494	269	16	new	new	ADJ
ijtc-494	269	17	normal	normal	ADJ
ijtc-494	269	18	.	.	PUNCT
ijtc-494	270	1	during	during	ADP
ijtc-494	270	2	the	the	DET
ijtc-494	270	3	covid-19	covid-19	PROPN
ijtc-494	270	4	pandemic	pandemic	NOUN
ijtc-494	270	5	,	,	PUNCT
ijtc-494	270	6	many	many	ADJ
ijtc-494	270	7	people	people	NOUN
ijtc-494	270	8	were	be	AUX
ijtc-494	270	9	exposed	expose	VERB
ijtc-494	270	10	to	to	ADP
ijtc-494	270	11	covid-19	covid-19	PROPN
ijtc-494	270	12	,	,	PUNCT
ijtc-494	270	13	but	but	CCONJ
ijtc-494	270	14	the	the	DET
ijtc-494	270	15	recovery	recovery	NOUN
ijtc-494	270	16	rate	rate	NOUN
ijtc-494	270	17	has	have	AUX
ijtc-494	270	18	increased	increase	VERB
ijtc-494	270	19	significantly	significantly	ADV
ijtc-494	270	20	(	(	PUNCT
ijtc-494	270	21	covid-19	covid-19	PROPN
ijtc-494	270	22	handle	handle	NOUN
ijtc-494	270	23	group	group	NOUN
ijtc-494	270	24	,	,	PUNCT
ijtc-494	270	25	2020	2020	NUM
ijtc-494	270	26	)	)	PUNCT
ijtc-494	270	27	.	.	PUNCT
ijtc-494	271	1	the	the	DET
ijtc-494	271	2	more	more	ADJ
ijtc-494	271	3	recovery	recovery	NOUN
ijtc-494	271	4	rate	rate	NOUN
ijtc-494	271	5	rises	rise	NOUN
ijtc-494	271	6	,	,	PUNCT
ijtc-494	271	7	the	the	PRON
ijtc-494	271	8	lower	low	ADJ
ijtc-494	271	9	the	the	DET
ijtc-494	271	10	re	re	ADJ
ijtc-494	271	11	-	-	ADJ
ijtc-494	271	12	focusing	focus	VERB
ijtc-494	271	13	rate	rate	NOUN
ijtc-494	271	14	,	,	PUNCT
ijtc-494	271	15	this	this	PRON
ijtc-494	271	16	is	be	AUX
ijtc-494	271	17	because	because	SCONJ
ijtc-494	271	18	the	the	DET
ijtc-494	271	19	budget	budget	NOUN
ijtc-494	271	20	nature	nature	NOUN
ijtc-494	271	21	is	be	AUX
ijtc-494	271	22	flexible	flexible	ADJ
ijtc-494	271	23	.	.	PUNCT
ijtc-494	272	1	the	the	DET
ijtc-494	272	2	basic	basic	ADJ
ijtc-494	272	3	characteristic	characteristic	NOUN
ijtc-494	272	4	of	of	ADP
ijtc-494	272	5	the	the	DET
ijtc-494	272	6	budget	budget	NOUN
ijtc-494	272	7	is	be	AUX
ijtc-494	272	8	flexible	flexible	ADJ
ijtc-494	272	9	so	so	SCONJ
ijtc-494	272	10	that	that	SCONJ
ijtc-494	272	11	the	the	DET
ijtc-494	272	12	government	government	NOUN
ijtc-494	272	13	can	can	AUX
ijtc-494	272	14	revise	revise	VERB
ijtc-494	272	15	it	it	PRON
ijtc-494	272	16	based	base	VERB
ijtc-494	272	17	on	on	ADP
ijtc-494	272	18	a	a	DET
ijtc-494	272	19	priority	priority	NOUN
ijtc-494	272	20	scale	scale	NOUN
ijtc-494	272	21	of	of	ADP
ijtc-494	272	22	changes	change	NOUN
ijtc-494	272	23	.	.	PUNCT
ijtc-494	273	1	the	the	DET
ijtc-494	273	2	unexpected	unexpected	ADJ
ijtc-494	273	3	situation	situation	NOUN
ijtc-494	273	4	usually	usually	ADV
ijtc-494	273	5	requires	require	VERB
ijtc-494	273	6	changes	change	NOUN
ijtc-494	273	7	(	(	PUNCT
ijtc-494	273	8	dougherty	dougherty	NOUN
ijtc-494	273	9	et	et	PROPN
ijtc-494	273	10	al	al	PROPN
ijtc-494	273	11	.	.	PROPN
ijtc-494	273	12	,	,	PUNCT
ijtc-494	273	13	2003	2003	NUM
ijtc-494	273	14	;	;	PUNCT
ijtc-494	273	15	forrester	forrester	PROPN
ijtc-494	273	16	&	&	CCONJ
ijtc-494	273	17	mullins	mullins	PROPN
ijtc-494	273	18	,	,	PUNCT
ijtc-494	273	19	1992	1992	NUM
ijtc-494	273	20	)	)	PUNCT
ijtc-494	273	21	.	.	PUNCT
ijtc-494	274	1	the	the	DET
ijtc-494	274	2	economic	economic	ADJ
ijtc-494	274	3	impact	impact	NOUN
ijtc-494	274	4	also	also	ADV
ijtc-494	274	5	has	have	VERB
ijtc-494	274	6	a	a	DET
ijtc-494	274	7	significant	significant	ADJ
ijtc-494	274	8	effect	effect	NOUN
ijtc-494	274	9	on	on	ADP
ijtc-494	274	10	regional	regional	ADJ
ijtc-494	274	11	government	government	NOUN
ijtc-494	274	12	re	re	VERB
ijtc-494	274	13	-	-	VERB
ijtc-494	274	14	focusing	focus	VERB
ijtc-494	274	15	in	in	ADP
ijtc-494	274	16	indonesia	indonesia	PROPN
ijtc-494	274	17	.	.	PUNCT
ijtc-494	275	1	this	this	DET
ijtc-494	275	2	finding	finding	NOUN
ijtc-494	275	3	supports	support	VERB
ijtc-494	275	4	the	the	DET
ijtc-494	275	5	research	research	NOUN
ijtc-494	275	6	conducted	conduct	VERB
ijtc-494	275	7	by	by	ADP
ijtc-494	275	8	wu	wu	PROPN
ijtc-494	275	9	&	&	CCONJ
ijtc-494	275	10	lin	lin	PROPN
ijtc-494	275	11	(	(	PUNCT
ijtc-494	275	12	2020	2020	NUM
ijtc-494	275	13	)	)	PUNCT
ijtc-494	275	14	.	.	PUNCT
ijtc-494	276	1	they	they	PRON
ijtc-494	276	2	found	find	VERB
ijtc-494	276	3	that	that	SCONJ
ijtc-494	276	4	the	the	DET
ijtc-494	276	5	china	china	PROPN
ijtc-494	276	6	government	government	PROPN
ijtc-494	276	7	has	have	AUX
ijtc-494	276	8	re	re	VERB
ijtc-494	276	9	-	-	VERB
ijtc-494	276	10	budgeting	budgeting	ADJ
ijtc-494	276	11	to	to	PART
ijtc-494	276	12	handle	handle	VERB
ijtc-494	276	13	the	the	DET
ijtc-494	276	14	covid-19	covid-19	PROPN
ijtc-494	276	15	pandemics	pandemic	NOUN
ijtc-494	276	16	,	,	PUNCT
ijtc-494	276	17	maintain	maintain	VERB
ijtc-494	276	18	socioeconomic	socioeconomic	ADJ
ijtc-494	276	19	stability	stability	NOUN
ijtc-494	276	20	and	and	CCONJ
ijtc-494	276	21	economic	economic	ADJ
ijtc-494	276	22	recovery	recovery	NOUN
ijtc-494	276	23	by	by	ADP
ijtc-494	276	24	providing	provide	VERB
ijtc-494	276	25	welfare	welfare	NOUN
ijtc-494	276	26	for	for	ADP
ijtc-494	276	27	the	the	DET
ijtc-494	276	28	individuals	individual	NOUN
ijtc-494	276	29	with	with	ADP
ijtc-494	276	30	low	low	ADJ
ijtc-494	276	31	income	income	NOUN
ijtc-494	276	32	,	,	PUNCT
ijtc-494	276	33	education	education	NOUN
ijtc-494	276	34	,	,	PUNCT
ijtc-494	276	35	health	health	NOUN
ijtc-494	276	36	,	,	PUNCT
ijtc-494	276	37	pension	pension	NOUN
ijtc-494	276	38	funds	fund	NOUN
ijtc-494	276	39	,	,	PUNCT
ijtc-494	276	40	and	and	CCONJ
ijtc-494	276	41	housing	housing	NOUN
ijtc-494	276	42	.	.	PUNCT
ijtc-494	277	1	they	they	PRON
ijtc-494	277	2	also	also	ADV
ijtc-494	277	3	informed	inform	VERB
ijtc-494	277	4	that	that	SCONJ
ijtc-494	277	5	china	china	PROPN
ijtc-494	277	6	implements	implement	VERB
ijtc-494	277	7	re	re	VERB
ijtc-494	277	8	-	-	VERB
ijtc-494	277	9	budgeting	budgeting	ADJ
ijtc-494	277	10	for	for	ADP
ijtc-494	277	11	economic	economic	ADJ
ijtc-494	277	12	recovery	recovery	NOUN
ijtc-494	277	13	.	.	PUNCT
ijtc-494	278	1	then	then	ADV
ijtc-494	278	2	,	,	PUNCT
ijtc-494	278	3	special	special	ADJ
ijtc-494	278	4	supporting	support	VERB
ijtc-494	278	5	for	for	ADP
ijtc-494	278	6	small	small	ADJ
ijtc-494	278	7	and	and	CCONJ
ijtc-494	278	8	medium	medium	ADJ
ijtc-494	278	9	enterprises	enterprise	NOUN
ijtc-494	278	10	and	and	CCONJ
ijtc-494	278	11	decreasing	decrease	VERB
ijtc-494	278	12	tax	tax	NOUN
ijtc-494	278	13	for	for	ADP
ijtc-494	278	14	all	all	DET
ijtc-494	278	15	companies	company	NOUN
ijtc-494	278	16	in	in	ADP
ijtc-494	278	17	china	china	PROPN
ijtc-494	278	18	are	be	AUX
ijtc-494	278	19	facilities	facility	NOUN
ijtc-494	278	20	provided	provide	VERB
ijtc-494	278	21	by	by	ADP
ijtc-494	278	22	the	the	DET
ijtc-494	278	23	china	china	PROPN
ijtc-494	278	24	government	government	PROPN
ijtc-494	278	25	to	to	PART
ijtc-494	278	26	handle	handle	VERB
ijtc-494	278	27	the	the	DET
ijtc-494	278	28	covid-19	covid-19	PROPN
ijtc-494	278	29	impacts	impact	NOUN
ijtc-494	278	30	.	.	PUNCT
ijtc-494	279	1	conclusion	conclusion	NOUN
ijtc-494	279	2	the	the	DET
ijtc-494	279	3	covid-19	covid-19	PROPN
ijtc-494	279	4	pandemic	pandemic	NOUN
ijtc-494	279	5	encourages	encourage	VERB
ijtc-494	279	6	the	the	DET
ijtc-494	279	7	indonesian	indonesian	ADJ
ijtc-494	279	8	government	government	NOUN
ijtc-494	279	9	to	to	PART
ijtc-494	279	10	have	have	VERB
ijtc-494	279	11	a	a	DET
ijtc-494	279	12	re	re	ADJ
ijtc-494	279	13	-	-	ADJ
ijtc-494	279	14	budgeting	budgeting	ADJ
ijtc-494	279	15	policy	policy	NOUN
ijtc-494	279	16	through	through	ADP
ijtc-494	279	17	regional	regional	ADJ
ijtc-494	279	18	budget	budget	NOUN
ijtc-494	279	19	re	re	VERB
ijtc-494	279	20	-	-	VERB
ijtc-494	279	21	focusing	focus	VERB
ijtc-494	279	22	.	.	PUNCT
ijtc-494	280	1	the	the	DET
ijtc-494	280	2	regional	regional	ADJ
ijtc-494	280	3	government	government	NOUN
ijtc-494	280	4	should	should	AUX
ijtc-494	280	5	develop	develop	VERB
ijtc-494	280	6	re	re	VERB
ijtc-494	280	7	-	-	VERB
ijtc-494	280	8	focusing	focus	VERB
ijtc-494	280	9	after	after	ADP
ijtc-494	280	10	having	have	VERB
ijtc-494	280	11	presidential	presidential	ADJ
ijtc-494	280	12	instruction	instruction	NOUN
ijtc-494	280	13	rate	rate	NOUN
ijtc-494	280	14	4	4	NUM
ijtc-494	280	15	,	,	PUNCT
ijtc-494	280	16	the	the	DET
ijtc-494	280	17	year	year	NOUN
ijtc-494	280	18	2000	2000	NUM
ijtc-494	280	19	regarding	regard	VERB
ijtc-494	280	20	re	re	VERB
ijtc-494	280	21	-	-	ADJ
ijtc-494	280	22	focusing	focus	VERB
ijtc-494	280	23	activities	activity	NOUN
ijtc-494	280	24	,	,	PUNCT
ijtc-494	280	25	budget	budget	NOUN
ijtc-494	280	26	reallocation	reallocation	NOUN
ijtc-494	280	27	,	,	PUNCT
ijtc-494	280	28	and	and	CCONJ
ijtc-494	280	29	goods	good	NOUN
ijtc-494	280	30	and	and	CCONJ
ijtc-494	280	31	services	service	NOUN
ijtc-494	280	32	procurement	procurement	NOUN
ijtc-494	280	33	to	to	PART
ijtc-494	280	34	accelerate	accelerate	VERB
ijtc-494	280	35	the	the	DET
ijtc-494	280	36	covid-19	covid-19	PROPN
ijtc-494	280	37	.	.	PUNCT
ijtc-494	281	1	the	the	DET
ijtc-494	281	2	study	study	NOUN
ijtc-494	281	3	on	on	ADP
ijtc-494	281	4	regional	regional	ADJ
ijtc-494	281	5	budget	budget	NOUN
ijtc-494	281	6	re	re	VERB
ijtc-494	281	7	-	-	VERB
ijtc-494	281	8	focusing	focus	VERB
ijtc-494	281	9	benefits	benefit	NOUN
ijtc-494	281	10	the	the	DET
ijtc-494	281	11	government	government	NOUN
ijtc-494	281	12	to	to	PART
ijtc-494	281	13	issue	issue	VERB
ijtc-494	281	14	a	a	DET
ijtc-494	281	15	valid	valid	ADJ
ijtc-494	281	16	policy	policy	NOUN
ijtc-494	281	17	on	on	ADP
ijtc-494	281	18	regional	regional	ADJ
ijtc-494	281	19	budget	budget	NOUN
ijtc-494	281	20	allocation	allocation	NOUN
ijtc-494	281	21	re	re	VERB
ijtc-494	281	22	-	-	VERB
ijtc-494	281	23	focusing	focus	VERB
ijtc-494	281	24	.	.	PUNCT
ijtc-494	282	1	the	the	DET
ijtc-494	282	2	finding	finding	NOUN
ijtc-494	282	3	shows	show	VERB
ijtc-494	282	4	that	that	SCONJ
ijtc-494	282	5	the	the	DET
ijtc-494	282	6	recovery	recovery	NOUN
ijtc-494	282	7	rate	rate	NOUN
ijtc-494	282	8	and	and	CCONJ
ijtc-494	282	9	economic	economic	ADJ
ijtc-494	282	10	impact	impact	NOUN
ijtc-494	282	11	affect	affect	VERB
ijtc-494	282	12	the	the	DET
ijtc-494	282	13	regional	regional	ADJ
ijtc-494	282	14	budget	budget	NOUN
ijtc-494	282	15	re	re	VERB
ijtc-494	282	16	-	-	VERB
ijtc-494	282	17	focusing	focus	VERB
ijtc-494	282	18	.	.	PUNCT
ijtc-494	283	1	in	in	ADP
ijtc-494	283	2	contrast	contrast	NOUN
ijtc-494	283	3	,	,	PUNCT
ijtc-494	283	4	the	the	DET
ijtc-494	283	5	treatment	treatment	NOUN
ijtc-494	283	6	rate	rate	NOUN
ijtc-494	283	7	,	,	PUNCT
ijtc-494	283	8	death	death	NOUN
ijtc-494	283	9	rate	rate	NOUN
ijtc-494	283	10	,	,	PUNCT
ijtc-494	283	11	health	health	NOUN
ijtc-494	283	12	expenditure	expenditure	NOUN
ijtc-494	283	13	,	,	PUNCT
ijtc-494	283	14	and	and	CCONJ
ijtc-494	283	15	social	social	ADJ
ijtc-494	283	16	expenditure	expenditure	NOUN
ijtc-494	283	17	do	do	AUX
ijtc-494	283	18	not	not	PART
ijtc-494	283	19	influence	influence	VERB
ijtc-494	283	20	the	the	DET
ijtc-494	283	21	regional	regional	ADJ
ijtc-494	283	22	budget	budget	NOUN
ijtc-494	283	23	re	re	VERB
ijtc-494	283	24	-	-	VERB
ijtc-494	283	25	focusing	focus	VERB
ijtc-494	283	26	.	.	PUNCT
ijtc-494	284	1	this	this	DET
ijtc-494	284	2	study	study	NOUN
ijtc-494	284	3	has	have	VERB
ijtc-494	284	4	limitations	limitation	NOUN
ijtc-494	284	5	in	in	ADP
ijtc-494	284	6	sampling	sampling	NOUN
ijtc-494	284	7	,	,	PUNCT
ijtc-494	284	8	which	which	PRON
ijtc-494	284	9	is	be	AUX
ijtc-494	284	10	only	only	ADV
ijtc-494	284	11	taken	take	VERB
ijtc-494	284	12	on	on	ADP
ijtc-494	284	13	java	java	PROPN
ijtc-494	284	14	island	island	PROPN
ijtc-494	284	15	.	.	PUNCT
ijtc-494	285	1	the	the	DET
ijtc-494	285	2	suggestion	suggestion	NOUN
ijtc-494	285	3	for	for	ADP
ijtc-494	285	4	future	future	ADJ
ijtc-494	285	5	research	research	NOUN
ijtc-494	285	6	is	be	AUX
ijtc-494	285	7	that	that	SCONJ
ijtc-494	285	8	researchers	researcher	NOUN
ijtc-494	285	9	should	should	AUX
ijtc-494	285	10	take	take	VERB
ijtc-494	285	11	samples	sample	NOUN
ijtc-494	285	12	throughout	throughout	ADP
ijtc-494	285	13	indonesia	indonesia	PROPN
ijtc-494	285	14	to	to	PART
ijtc-494	285	15	generalize	generalize	VERB
ijtc-494	285	16	the	the	DET
ijtc-494	285	17	findings	finding	NOUN
ijtc-494	285	18	accurately	accurately	ADV
ijtc-494	285	19	.	.	PUNCT
ijtc-494	286	1	reference	reference	NOUN
ijtc-494	286	2	aldaco	aldaco	PROPN
ijtc-494	286	3	,	,	PUNCT
ijtc-494	286	4	r.	r.	PROPN
ijtc-494	286	5	,	,	PUNCT
ijtc-494	286	6	hoehn	hoehn	PROPN
ijtc-494	286	7	,	,	PUNCT
ijtc-494	286	8	d.	d.	PROPN
ijtc-494	286	9	,	,	PUNCT
ijtc-494	286	10	laso	laso	PROPN
ijtc-494	286	11	,	,	PUNCT
ijtc-494	286	12	j.	j.	PROPN
ijtc-494	286	13	,	,	PUNCT
ijtc-494	286	14	margallo	margallo	PROPN
ijtc-494	286	15	,	,	PUNCT
ijtc-494	286	16	m.	m.	NOUN
ijtc-494	286	17	,	,	PUNCT
ijtc-494	286	18	ruiz	ruiz	NOUN
ijtc-494	286	19	-	-	PUNCT
ijtc-494	286	20	salmón	salmón	PROPN
ijtc-494	286	21	,	,	PUNCT
ijtc-494	286	22	j.	j.	PROPN
ijtc-494	286	23	,	,	PUNCT
ijtc-494	286	24	cristobal	cristobal	PROPN
ijtc-494	286	25	,	,	PUNCT
ijtc-494	286	26	j.	j.	PROPN
ijtc-494	286	27	,	,	PUNCT
ijtc-494	286	28	kahhat	kahhat	PROPN
ijtc-494	286	29	,	,	PUNCT
ijtc-494	286	30	r.	r.	PROPN
ijtc-494	286	31	,	,	PUNCT
ijtc-494	286	32	villanueva	villanueva	PROPN
ijtc-494	286	33	-	-	PUNCT
ijtc-494	286	34	rey	rey	PROPN
ijtc-494	286	35	,	,	PUNCT
ijtc-494	286	36	p.	p.	PROPN
ijtc-494	286	37	,	,	PUNCT
ijtc-494	286	38	bala	bala	PROPN
ijtc-494	286	39	,	,	PUNCT
ijtc-494	286	40	a.	a.	NOUN
ijtc-494	286	41	,	,	PUNCT
ijtc-494	286	42	batlle	batlle	NOUN
ijtc-494	286	43	-	-	PUNCT
ijtc-494	286	44	bayer	bayer	NOUN
ijtc-494	286	45	,	,	PUNCT
ijtc-494	286	46	l.	l.	PROPN
ijtc-494	286	47	,	,	PUNCT
ijtc-494	286	48	fullana	fullana	PROPN
ijtc-494	286	49	-	-	PUNCT
ijtc-494	286	50	i	i	NOUN
ijtc-494	286	51	-	-	PUNCT
ijtc-494	286	52	palmer	palmer	NOUN
ijtc-494	286	53	,	,	PUNCT
ijtc-494	286	54	p.	p.	NOUN
ijtc-494	286	55	,	,	PUNCT
ijtc-494	286	56	irabien	irabien	PROPN
ijtc-494	286	57	,	,	PUNCT
ijtc-494	286	58	a.	a.	NOUN
ijtc-494	286	59	,	,	PUNCT
ijtc-494	286	60	&	&	CCONJ
ijtc-494	286	61	vazquezrowe	vazquezrowe	PROPN
ijtc-494	286	62	,	,	PUNCT
ijtc-494	286	63	i.	i.	PROPN
ijtc-494	286	64	(	(	PUNCT
ijtc-494	286	65	2020	2020	NUM
ijtc-494	286	66	)	)	PUNCT
ijtc-494	286	67	.	.	PUNCT
ijtc-494	287	1	food	food	NOUN
ijtc-494	287	2	waste	waste	PROPN
ijtc-494	287	3	management	management	NOUN
ijtc-494	287	4	during	during	ADP
ijtc-494	287	5	the	the	DET
ijtc-494	287	6	covid-19	covid-19	PROPN
ijtc-494	287	7	outbreak	outbreak	NOUN
ijtc-494	287	8	:	:	PUNCT
ijtc-494	287	9	a	a	DET
ijtc-494	287	10	holistic	holistic	ADJ
ijtc-494	287	11	climate	climate	NOUN
ijtc-494	287	12	,	,	PUNCT
ijtc-494	287	13	economic	economic	ADJ
ijtc-494	287	14	and	and	CCONJ
ijtc-494	287	15	nutritional	nutritional	ADJ
ijtc-494	287	16	approach	approach	NOUN
ijtc-494	287	17	.	.	PUNCT
ijtc-494	288	1	science	science	NOUN
ijtc-494	288	2	of	of	ADP
ijtc-494	288	3	the	the	DET
ijtc-494	288	4	total	total	ADJ
ijtc-494	288	5	environment	environment	NOUN
ijtc-494	288	6	,	,	PUNCT
ijtc-494	288	7	742	742	NUM
ijtc-494	288	8	,	,	PUNCT
ijtc-494	288	9	140524	140524	NUM
ijtc-494	288	10	.	.	PUNCT
ijtc-494	289	1	https://doi.org/10.1016/j.scitotenv.2020.140524	https://doi.org/10.1016/j.scitotenv.2020.140524	PROPN
ijtc-494	289	2	covid-19	covid-19	PROPN
ijtc-494	289	3	budget	budget	NOUN
ijtc-494	289	4	refocusing	refocusing	NOUN
ijtc-494	289	5	:	:	PUNCT
ijtc-494	289	6	evidence	evidence	NOUN
ijtc-494	289	7	from	from	ADP
ijtc-494	289	8	indonesia	indonesia	PROPN
ijtc-494	289	9	rachmadani	rachmadani	PROPN
ijtc-494	289	10	,	,	PUNCT
ijtc-494	289	11	suhardjanto	suhardjanto	PROPN
ijtc-494	289	12	,	,	PUNCT
ijtc-494	289	13	setiawan	setiawan	NOUN
ijtc-494	289	14	,	,	PUNCT
ijtc-494	289	15	and	and	CCONJ
ijtc-494	289	16	rosadi	rosadi	NOUN
ijtc-494	289	17	247	247	NUM
ijtc-494	289	18	|	|	NOUN
ijtc-494	289	19	ilomata	ilomata	NOUN
ijtc-494	289	20	international	international	ADJ
ijtc-494	289	21	journal	journal	NOUN
ijtc-494	289	22	of	of	ADP
ijtc-494	289	23	tax	tax	PROPN
ijtc-494	289	24	&	&	CCONJ
ijtc-494	289	25	accounting	accounting	PROPN
ijtc-494	289	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-494	289	27	alderman	alderman	NOUN
ijtc-494	289	28	,	,	PUNCT
ijtc-494	289	29	j.	j.	PROPN
ijtc-494	289	30	,	,	PUNCT
ijtc-494	289	31	&	&	CCONJ
ijtc-494	289	32	harjoto	harjoto	PROPN
ijtc-494	289	33	,	,	PUNCT
ijtc-494	289	34	m.	m.	NOUN
ijtc-494	289	35	(	(	PUNCT
ijtc-494	289	36	2021	2021	NUM
ijtc-494	289	37	)	)	PUNCT
ijtc-494	289	38	.	.	PUNCT
ijtc-494	290	1	covid-19	covid-19	PROPN
ijtc-494	290	2	:	:	PUNCT
ijtc-494	290	3	us	us	PROPN
ijtc-494	290	4	shelter	shelter	NOUN
ijtc-494	290	5	-	-	PUNCT
ijtc-494	290	6	in	in	ADP
ijtc-494	290	7	-	-	PUNCT
ijtc-494	290	8	place	place	NOUN
ijtc-494	290	9	orders	order	NOUN
ijtc-494	290	10	and	and	CCONJ
ijtc-494	290	11	demographic	demographic	ADJ
ijtc-494	290	12	characteristics	characteristic	NOUN
ijtc-494	290	13	linked	link	VERB
ijtc-494	290	14	to	to	ADP
ijtc-494	290	15	cases	case	NOUN
ijtc-494	290	16	,	,	PUNCT
ijtc-494	290	17	mortality	mortality	NOUN
ijtc-494	290	18	,	,	PUNCT
ijtc-494	290	19	and	and	CCONJ
ijtc-494	290	20	recovery	recovery	NOUN
ijtc-494	290	21	rates	rate	NOUN
ijtc-494	290	22	.	.	PUNCT
ijtc-494	291	1	transforming	transform	VERB
ijtc-494	291	2	government	government	NOUN
ijtc-494	291	3	:	:	PUNCT
ijtc-494	291	4	people	people	NOUN
ijtc-494	291	5	,	,	PUNCT
ijtc-494	291	6	process	process	NOUN
ijtc-494	291	7	and	and	CCONJ
ijtc-494	291	8	policy	policy	NOUN
ijtc-494	291	9	,	,	PUNCT
ijtc-494	291	10	15(4	15(4	NUM
ijtc-494	291	11	)	)	PUNCT
ijtc-494	291	12	,	,	PUNCT
ijtc-494	291	13	627–644	627–644	NUM
ijtc-494	291	14	.	.	PUNCT
ijtc-494	292	1	https://doi.org/10.1108/tg-06-2020-0130	https://doi.org/10.1108/tg-06-2020-0130	PROPN
ijtc-494	292	2	andrew	andrew	PROPN
ijtc-494	292	3	,	,	PUNCT
ijtc-494	292	4	j.	j.	PROPN
ijtc-494	292	5	,	,	PUNCT
ijtc-494	292	6	baker	baker	PROPN
ijtc-494	292	7	,	,	PUNCT
ijtc-494	292	8	m.	m.	NOUN
ijtc-494	292	9	,	,	PUNCT
ijtc-494	292	10	guthrie	guthrie	PROPN
ijtc-494	292	11	,	,	PUNCT
ijtc-494	292	12	j.	j.	PROPN
ijtc-494	292	13	,	,	PUNCT
ijtc-494	292	14	&	&	CCONJ
ijtc-494	292	15	martin	martin	PROPN
ijtc-494	292	16	-	-	PUNCT
ijtc-494	292	17	sardesai	sardesai	PROPN
ijtc-494	292	18	,	,	PUNCT
ijtc-494	292	19	a.	a.	NOUN
ijtc-494	292	20	(	(	PUNCT
ijtc-494	292	21	2020	2020	NUM
ijtc-494	292	22	)	)	PUNCT
ijtc-494	292	23	.	.	PUNCT
ijtc-494	293	1	australia	australia	PROPN
ijtc-494	293	2	’s	’s	PART
ijtc-494	293	3	covid-19	covid-19	PROPN
ijtc-494	293	4	public	public	ADJ
ijtc-494	293	5	budgeting	budgeting	NOUN
ijtc-494	293	6	response	response	NOUN
ijtc-494	293	7	:	:	PUNCT
ijtc-494	293	8	the	the	DET
ijtc-494	293	9	straitjacket	straitjacket	NOUN
ijtc-494	293	10	of	of	ADP
ijtc-494	293	11	neoliberalism	neoliberalism	NOUN
ijtc-494	293	12	.	.	PUNCT
ijtc-494	294	1	journal	journal	NOUN
ijtc-494	294	2	of	of	ADP
ijtc-494	294	3	public	public	ADJ
ijtc-494	294	4	budgeting	budgeting	NOUN
ijtc-494	294	5	,	,	PUNCT
ijtc-494	294	6	accounting	accounting	NOUN
ijtc-494	294	7	and	and	CCONJ
ijtc-494	294	8	financial	financial	ADJ
ijtc-494	294	9	management	management	NOUN
ijtc-494	294	10	,	,	PUNCT
ijtc-494	294	11	32(5	32(5	NOUN
ijtc-494	294	12	)	)	PUNCT
ijtc-494	294	13	,	,	PUNCT
ijtc-494	294	14	759–770	759–770	NUM
ijtc-494	294	15	.	.	PUNCT
ijtc-494	295	1	https://doi.org/10.1108/jpbafm-07-2020-0096	https://doi.org/10.1108/jpbafm-07-2020-0096	PROPN
ijtc-494	295	2	anessi	anessi	PROPN
ijtc-494	295	3	-	-	PUNCT
ijtc-494	295	4	pessina	pessina	PROPN
ijtc-494	295	5	,	,	PUNCT
ijtc-494	295	6	e.	e.	PROPN
ijtc-494	295	7	,	,	PUNCT
ijtc-494	295	8	barbera	barbera	PROPN
ijtc-494	295	9	,	,	PUNCT
ijtc-494	295	10	c.	c.	PROPN
ijtc-494	295	11	,	,	PUNCT
ijtc-494	295	12	langella	langella	NOUN
ijtc-494	295	13	,	,	PUNCT
ijtc-494	295	14	c.	c.	NOUN
ijtc-494	295	15	,	,	PUNCT
ijtc-494	295	16	manes	mane	NOUN
ijtc-494	295	17	-	-	PUNCT
ijtc-494	295	18	rossi	rossi	ADJ
ijtc-494	295	19	,	,	PUNCT
ijtc-494	295	20	f.	f.	PROPN
ijtc-494	295	21	,	,	PUNCT
ijtc-494	295	22	sancino	sancino	PROPN
ijtc-494	295	23	,	,	PUNCT
ijtc-494	295	24	a.	a.	PROPN
ijtc-494	295	25	,	,	PUNCT
ijtc-494	295	26	sicilia	sicilia	PROPN
ijtc-494	295	27	,	,	PUNCT
ijtc-494	295	28	m.	m.	NOUN
ijtc-494	295	29	,	,	PUNCT
ijtc-494	295	30	&	&	CCONJ
ijtc-494	295	31	steccolini	steccolini	PROPN
ijtc-494	295	32	,	,	PUNCT
ijtc-494	295	33	i.	i.	PROPN
ijtc-494	295	34	(	(	PUNCT
ijtc-494	295	35	2020	2020	NUM
ijtc-494	295	36	)	)	PUNCT
ijtc-494	295	37	.	.	PUNCT
ijtc-494	296	1	reconsidering	reconsider	VERB
ijtc-494	296	2	public	public	ADJ
ijtc-494	296	3	budgeting	budgeting	NOUN
ijtc-494	296	4	after	after	ADP
ijtc-494	296	5	the	the	DET
ijtc-494	296	6	covid-19	covid-19	PROPN
ijtc-494	296	7	outbreak	outbreak	NOUN
ijtc-494	296	8	:	:	PUNCT
ijtc-494	296	9	key	key	ADJ
ijtc-494	296	10	lessons	lesson	NOUN
ijtc-494	296	11	and	and	CCONJ
ijtc-494	296	12	future	future	ADJ
ijtc-494	296	13	challenges	challenge	NOUN
ijtc-494	296	14	.	.	PUNCT
ijtc-494	297	1	journal	journal	NOUN
ijtc-494	297	2	of	of	ADP
ijtc-494	297	3	public	public	ADJ
ijtc-494	297	4	budgeting	budgeting	NOUN
ijtc-494	297	5	,	,	PUNCT
ijtc-494	297	6	accounting	accounting	NOUN
ijtc-494	297	7	and	and	CCONJ
ijtc-494	297	8	financial	financial	ADJ
ijtc-494	297	9	management	management	NOUN
ijtc-494	297	10	,	,	PUNCT
ijtc-494	297	11	32(5	32(5	NOUN
ijtc-494	297	12	)	)	PUNCT
ijtc-494	297	13	,	,	PUNCT
ijtc-494	297	14	957–965	957–965	NUM
ijtc-494	297	15	.	.	PUNCT
ijtc-494	298	1	https://doi.org/10.1108/jpbafm-07-2020-0115	https://doi.org/10.1108/jpbafm-07-2020-0115	PROPN
ijtc-494	298	2	anessi	anessi	PROPN
ijtc-494	298	3	-	-	PUNCT
ijtc-494	298	4	pessina	pessina	PROPN
ijtc-494	298	5	,	,	PUNCT
ijtc-494	298	6	e.	e.	PROPN
ijtc-494	298	7	,	,	PUNCT
ijtc-494	298	8	barbera	barbera	PROPN
ijtc-494	298	9	,	,	PUNCT
ijtc-494	298	10	c.	c.	PROPN
ijtc-494	298	11	,	,	PUNCT
ijtc-494	298	12	sicilia	sicilia	PROPN
ijtc-494	298	13	,	,	PUNCT
ijtc-494	298	14	m.	m.	NOUN
ijtc-494	298	15	,	,	PUNCT
ijtc-494	298	16	&	&	CCONJ
ijtc-494	298	17	steccolini	steccolini	PROPN
ijtc-494	298	18	,	,	PUNCT
ijtc-494	298	19	i.	i.	PROPN
ijtc-494	298	20	(	(	PUNCT
ijtc-494	298	21	2016	2016	NUM
ijtc-494	298	22	)	)	PUNCT
ijtc-494	298	23	.	.	PUNCT
ijtc-494	299	1	public	public	ADJ
ijtc-494	299	2	sector	sector	NOUN
ijtc-494	299	3	budgeting	budgeting	NOUN
ijtc-494	299	4	:	:	PUNCT
ijtc-494	299	5	a	a	DET
ijtc-494	299	6	european	european	ADJ
ijtc-494	299	7	review	review	NOUN
ijtc-494	299	8	of	of	ADP
ijtc-494	299	9	accounting	accounting	NOUN
ijtc-494	299	10	and	and	CCONJ
ijtc-494	299	11	public	public	ADJ
ijtc-494	299	12	management	management	NOUN
ijtc-494	299	13	journals	journal	NOUN
ijtc-494	299	14	.	.	PUNCT
ijtc-494	300	1	accounting	accounting	NOUN
ijtc-494	300	2	,	,	PUNCT
ijtc-494	300	3	auditing	auditing	NOUN
ijtc-494	300	4	and	and	CCONJ
ijtc-494	300	5	accountability	accountability	NOUN
ijtc-494	300	6	journal	journal	NOUN
ijtc-494	300	7	,	,	PUNCT
ijtc-494	300	8	29(3	29(3	NUM
ijtc-494	300	9	)	)	PUNCT
ijtc-494	300	10	,	,	PUNCT
ijtc-494	300	11	491–519	491–519	NUM
ijtc-494	300	12	.	.	PUNCT
ijtc-494	301	1	https://doi.org/10.1108/aaaj-11-2013-1532	https://doi.org/10.1108/aaaj-11-2013-1532	NOUN
ijtc-494	301	2	ashraf	ashraf	PROPN
ijtc-494	301	3	,	,	PUNCT
ijtc-494	301	4	b.	b.	PROPN
ijtc-494	301	5	n.	n.	PROPN
ijtc-494	301	6	(	(	PUNCT
ijtc-494	301	7	2020	2020	NUM
ijtc-494	301	8	)	)	PUNCT
ijtc-494	301	9	.	.	PUNCT
ijtc-494	302	1	economic	economic	ADJ
ijtc-494	302	2	impact	impact	NOUN
ijtc-494	302	3	of	of	ADP
ijtc-494	302	4	government	government	NOUN
ijtc-494	302	5	interventions	intervention	NOUN
ijtc-494	302	6	during	during	ADP
ijtc-494	302	7	the	the	DET
ijtc-494	302	8	covid-19	covid-19	PROPN
ijtc-494	302	9	pandemic	pandemic	NOUN
ijtc-494	302	10	:	:	PUNCT
ijtc-494	302	11	international	international	ADJ
ijtc-494	302	12	evidence	evidence	NOUN
ijtc-494	302	13	from	from	ADP
ijtc-494	302	14	financial	financial	ADJ
ijtc-494	302	15	markets	market	NOUN
ijtc-494	302	16	.	.	PUNCT
ijtc-494	303	1	journal	journal	NOUN
ijtc-494	303	2	of	of	ADP
ijtc-494	303	3	behavioral	behavioral	ADJ
ijtc-494	303	4	and	and	CCONJ
ijtc-494	303	5	experimental	experimental	ADJ
ijtc-494	303	6	finance	finance	NOUN
ijtc-494	303	7	,	,	PUNCT
ijtc-494	303	8	27	27	NUM
ijtc-494	303	9	,	,	PUNCT
ijtc-494	303	10	100371	100371	NUM
ijtc-494	303	11	.	.	PUNCT
ijtc-494	304	1	https://doi.org/10.1016/j.jbef.2020.100371	https://doi.org/10.1016/j.jbef.2020.100371	ADJ
ijtc-494	304	2	battineni	battineni	PROPN
ijtc-494	304	3	,	,	PUNCT
ijtc-494	304	4	g.	g.	PROPN
ijtc-494	304	5	,	,	PUNCT
ijtc-494	304	6	chintalapudi	chintalapudi	ADJ
ijtc-494	304	7	,	,	PUNCT
ijtc-494	304	8	n.	n.	NOUN
ijtc-494	304	9	,	,	PUNCT
ijtc-494	304	10	&	&	CCONJ
ijtc-494	304	11	amenta	amenta	PROPN
ijtc-494	304	12	,	,	PUNCT
ijtc-494	304	13	f.	f.	PROPN
ijtc-494	304	14	(	(	PUNCT
ijtc-494	304	15	2020	2020	NUM
ijtc-494	304	16	)	)	PUNCT
ijtc-494	304	17	.	.	PUNCT
ijtc-494	305	1	forecasting	forecasting	NOUN
ijtc-494	305	2	of	of	ADP
ijtc-494	305	3	covid-19	covid-19	PROPN
ijtc-494	305	4	epidemic	epidemic	NOUN
ijtc-494	305	5	size	size	NOUN
ijtc-494	305	6	in	in	ADP
ijtc-494	305	7	four	four	NUM
ijtc-494	305	8	high	high	ADJ
ijtc-494	305	9	hitting	hit	VERB
ijtc-494	305	10	nations	nation	NOUN
ijtc-494	305	11	(	(	PUNCT
ijtc-494	305	12	usa	usa	PROPN
ijtc-494	305	13	,	,	PUNCT
ijtc-494	305	14	brazil	brazil	PROPN
ijtc-494	305	15	,	,	PUNCT
ijtc-494	305	16	india	india	PROPN
ijtc-494	305	17	and	and	CCONJ
ijtc-494	305	18	russia	russia	PROPN
ijtc-494	305	19	)	)	PUNCT
ijtc-494	305	20	by	by	ADP
ijtc-494	305	21	fb	fb	ADJ
ijtc-494	305	22	-	-	PUNCT
ijtc-494	305	23	prophet	prophet	NOUN
ijtc-494	305	24	machine	machine	NOUN
ijtc-494	305	25	learning	learning	NOUN
ijtc-494	305	26	model	model	NOUN
ijtc-494	305	27	.	.	PUNCT
ijtc-494	306	1	applied	apply	VERB
ijtc-494	306	2	computing	computing	NOUN
ijtc-494	306	3	and	and	CCONJ
ijtc-494	306	4	informatics	informatic	NOUN
ijtc-494	306	5	,	,	PUNCT
ijtc-494	306	6	ahead	ahead	ADV
ijtc-494	306	7	-	-	PUNCT
ijtc-494	306	8	of	of	ADP
ijtc-494	306	9	-	-	PUNCT
ijtc-494	306	10	p(ahead	p(ahead	NOUN
ijtc-494	306	11	-	-	PUNCT
ijtc-494	306	12	of	of	ADP
ijtc-494	306	13	-	-	PUNCT
ijtc-494	306	14	print	print	NOUN
ijtc-494	306	15	)	)	PUNCT
ijtc-494	306	16	.	.	PUNCT
ijtc-494	307	1	https://doi.org/10.1108/aci-09-2020-0059	https://doi.org/10.1108/aci-09-2020-0059	PROPN
ijtc-494	307	2	beirne	beirne	PROPN
ijtc-494	307	3	,	,	PUNCT
ijtc-494	307	4	j.	j.	PROPN
ijtc-494	307	5	,	,	PUNCT
ijtc-494	307	6	renzhi	renzhi	PROPN
ijtc-494	307	7	,	,	PUNCT
ijtc-494	307	8	n.	n.	NOUN
ijtc-494	307	9	,	,	PUNCT
ijtc-494	307	10	sugandi	sugandi	PROPN
ijtc-494	307	11	,	,	PUNCT
ijtc-494	307	12	e.	e.	PROPN
ijtc-494	307	13	,	,	PUNCT
ijtc-494	307	14	&	&	CCONJ
ijtc-494	307	15	volz	volz	PROPN
ijtc-494	307	16	,	,	PUNCT
ijtc-494	307	17	u.	u.	PROPN
ijtc-494	307	18	(	(	PUNCT
ijtc-494	307	19	2020	2020	NUM
ijtc-494	307	20	)	)	PUNCT
ijtc-494	307	21	.	.	PUNCT
ijtc-494	308	1	financial	financial	ADJ
ijtc-494	308	2	market	market	NOUN
ijtc-494	308	3	and	and	CCONJ
ijtc-494	308	4	capital	capital	NOUN
ijtc-494	308	5	flow	flow	NOUN
ijtc-494	308	6	dynamics	dynamic	NOUN
ijtc-494	308	7	during	during	ADP
ijtc-494	308	8	the	the	DET
ijtc-494	308	9	covid-19	covid-19	PROPN
ijtc-494	308	10	pandemic	pandemic	NOUN
ijtc-494	308	11	.	.	PUNCT
ijtc-494	309	1	ssrn	ssrn	PROPN
ijtc-494	309	2	electronic	electronic	ADJ
ijtc-494	309	3	journal	journal	NOUN
ijtc-494	309	4	,	,	PUNCT
ijtc-494	309	5	1158	1158	NUM
ijtc-494	309	6	.	.	PUNCT
ijtc-494	310	1	https://doi.org/10.2139/ssrn.3656848	https://doi.org/10.2139/ssrn.3656848	PROPN
ijtc-494	310	2	caiden	caiden	PROPN
ijtc-494	310	3	,	,	PUNCT
ijtc-494	310	4	n.	n.	NOUN
ijtc-494	310	5	,	,	PUNCT
ijtc-494	310	6	&	&	CCONJ
ijtc-494	310	7	wildavsky	wildavsky	NOUN
ijtc-494	310	8	,	,	PUNCT
ijtc-494	310	9	n.	n.	NOUN
ijtc-494	310	10	(	(	PUNCT
ijtc-494	310	11	2014	2014	NUM
ijtc-494	310	12	)	)	PUNCT
ijtc-494	310	13	.	.	PUNCT
ijtc-494	311	1	planning	planning	NOUN
ijtc-494	311	2	and	and	CCONJ
ijtc-494	311	3	budgeting	budget	VERB
ijtc-494	311	4	in	in	ADP
ijtc-494	311	5	poor	poor	ADJ
ijtc-494	311	6	countries	country	NOUN
ijtc-494	311	7	(	(	PUNCT
ijtc-494	311	8	4th	4th	ADJ
ijtc-494	311	9	ed	ed	NOUN
ijtc-494	311	10	.	.	PUNCT
ijtc-494	311	11	)	)	PUNCT
ijtc-494	311	12	.	.	PUNCT
ijtc-494	312	1	cambridge	cambridge	PROPN
ijtc-494	312	2	university	university	PROPN
ijtc-494	312	3	press	press	NOUN
ijtc-494	312	4	.	.	PUNCT
ijtc-494	313	1	https://www.cambridge.org/core/journals/american-political-sciencereview/article/abs/planning-and-budgeting-in-poor-countries-by-naomi-caiden-and-aaronwildavsky-new-brunswick-nj-transaction-press-1980-pp-xviii-371-795paper/3ddce94a92301013efbd4d35277a6d4d#article	https://www.cambridge.org/core/journals/american-political-sciencereview/article/abs/planning-and-budgeting-in-poor-countries-by-naomi-caiden-and-aaronwildavsky-new-brunswick-nj-transaction-press-1980-pp-xviii-371-795paper/3ddce94a92301013efbd4d35277a6d4d#article	PROPN
ijtc-494	313	2	ceylan	ceylan	PROPN
ijtc-494	313	3	,	,	PUNCT
ijtc-494	313	4	r.	r.	PROPN
ijtc-494	313	5	f.	f.	PROPN
ijtc-494	313	6	,	,	PUNCT
ijtc-494	313	7	ozkan	ozkan	PROPN
ijtc-494	313	8	,	,	PUNCT
ijtc-494	313	9	b.	b.	PROPN
ijtc-494	313	10	,	,	PUNCT
ijtc-494	313	11	&	&	CCONJ
ijtc-494	313	12	mulazimogullari	mulazimogullari	PROPN
ijtc-494	313	13	,	,	PUNCT
ijtc-494	313	14	e.	e.	PROPN
ijtc-494	313	15	(	(	PUNCT
ijtc-494	313	16	2020	2020	NUM
ijtc-494	313	17	)	)	PUNCT
ijtc-494	313	18	.	.	PUNCT
ijtc-494	314	1	historical	historical	ADJ
ijtc-494	314	2	evidence	evidence	NOUN
ijtc-494	314	3	for	for	ADP
ijtc-494	314	4	economic	economic	ADJ
ijtc-494	314	5	effects	effect	NOUN
ijtc-494	314	6	of	of	ADP
ijtc-494	314	7	covid-19	covid-19	PROPN
ijtc-494	314	8	.	.	PUNCT
ijtc-494	314	9	european	european	PROPN
ijtc-494	314	10	journal	journal	PROPN
ijtc-494	314	11	of	of	ADP
ijtc-494	314	12	health	health	NOUN
ijtc-494	314	13	economics	economic	NOUN
ijtc-494	314	14	,	,	PUNCT
ijtc-494	314	15	21(6	21(6	NOUN
ijtc-494	314	16	)	)	PUNCT
ijtc-494	314	17	,	,	PUNCT
ijtc-494	314	18	817–823	817–823	NUM
ijtc-494	314	19	.	.	PUNCT
ijtc-494	315	1	https://doi.org/10.1007/s10198-020-01206-8	https://doi.org/10.1007/s10198-020-01206-8	NUM
ijtc-494	315	2	cornia	cornia	PROPN
ijtc-494	315	3	,	,	PUNCT
ijtc-494	315	4	g.	g.	PROPN
ijtc-494	315	5	c.	c.	PROPN
ijtc-494	315	6	,	,	PUNCT
ijtc-494	315	7	nelson	nelson	PROPN
ijtc-494	315	8	,	,	PUNCT
ijtc-494	315	9	r.	r.	PROPN
ijtc-494	315	10	d.	d.	PROPN
ijtc-494	315	11	,	,	PUNCT
ijtc-494	315	12	&	&	CCONJ
ijtc-494	315	13	wilko	wilko	PROPN
ijtc-494	315	14	,	,	PUNCT
ijtc-494	315	15	a.	a.	NOUN
ijtc-494	315	16	(	(	PUNCT
ijtc-494	315	17	2004	2004	NUM
ijtc-494	315	18	)	)	PUNCT
ijtc-494	315	19	.	.	PUNCT
ijtc-494	316	1	fiscal	fiscal	ADJ
ijtc-494	316	2	planning	planning	NOUN
ijtc-494	316	3	,	,	PUNCT
ijtc-494	316	4	budgeting	budgeting	NOUN
ijtc-494	316	5	,	,	PUNCT
ijtc-494	316	6	and	and	CCONJ
ijtc-494	316	7	rebudgeting	rebudgete	VERB
ijtc-494	316	8	using	use	VERB
ijtc-494	316	9	revenue	revenue	NOUN
ijtc-494	316	10	semaphores	semaphore	NOUN
ijtc-494	316	11	.	.	PUNCT
ijtc-494	317	1	public	public	ADJ
ijtc-494	317	2	administration	administration	PROPN
ijtc-494	317	3	review	review	PROPN
ijtc-494	317	4	,	,	PUNCT
ijtc-494	317	5	64(2	64(2	NUM
ijtc-494	317	6	)	)	PUNCT
ijtc-494	317	7	,	,	PUNCT
ijtc-494	317	8	164–179	164–179	NUM
ijtc-494	317	9	.	.	PUNCT
ijtc-494	318	1	https://doi.org/10.1111/j.1540-6210.2004.00358.x	https://doi.org/10.1111/j.1540-6210.2004.00358.x	ADJ
ijtc-494	318	2	dobell	dobell	ADJ
ijtc-494	318	3	,	,	PUNCT
ijtc-494	318	4	p.	p.	NOUN
ijtc-494	318	5	,	,	PUNCT
ijtc-494	318	6	&	&	CCONJ
ijtc-494	318	7	ulrich	ulrich	PROPN
ijtc-494	318	8	,	,	PUNCT
ijtc-494	318	9	m.	m.	NOUN
ijtc-494	318	10	(	(	PUNCT
ijtc-494	318	11	2002	2002	NUM
ijtc-494	318	12	)	)	PUNCT
ijtc-494	318	13	.	.	PUNCT
ijtc-494	319	1	parliament	parliament	NOUN
ijtc-494	319	2	’s	’s	PART
ijtc-494	319	3	performance	performance	NOUN
ijtc-494	319	4	in	in	ADP
ijtc-494	319	5	the	the	DET
ijtc-494	319	6	budget	budget	NOUN
ijtc-494	319	7	process	process	NOUN
ijtc-494	319	8	  	  	SPACE
ijtc-494	319	9	:	:	PUNCT
ijtc-494	319	10	a	a	DET
ijtc-494	319	11	case	case	NOUN
ijtc-494	319	12	study	study	NOUN
ijtc-494	319	13	.	.	PUNCT
ijtc-494	320	1	policy	policy	NOUN
ijtc-494	320	2	matters	matter	NOUN
ijtc-494	320	3	,	,	PUNCT
ijtc-494	320	4	3(5	3(5	NUM
ijtc-494	320	5	)	)	PUNCT
ijtc-494	320	6	,	,	PUNCT
ijtc-494	320	7	1–24	1–24	PROPN
ijtc-494	320	8	.	.	PUNCT
ijtc-494	321	1	https://irpp.org/research-studies/policy-matters-vol3-no5/	https://irpp.org/research-studies/policy-matters-vol3-no5/	X
ijtc-494	322	1	dougherty	dougherty	PROPN
ijtc-494	322	2	,	,	PUNCT
ijtc-494	322	3	m.	m.	NOUN
ijtc-494	322	4	j.	j.	PROPN
ijtc-494	322	5	,	,	PUNCT
ijtc-494	322	6	klase	klase	PROPN
ijtc-494	322	7	,	,	PUNCT
ijtc-494	322	8	k.	k.	PROPN
ijtc-494	322	9	a.	a.	PROPN
ijtc-494	322	10	,	,	PUNCT
ijtc-494	322	11	&	&	CCONJ
ijtc-494	322	12	song	song	PROPN
ijtc-494	322	13	,	,	PUNCT
ijtc-494	322	14	s.	s.	PROPN
ijtc-494	322	15	g.	g.	PROPN
ijtc-494	322	16	(	(	PUNCT
ijtc-494	322	17	2003	2003	NUM
ijtc-494	322	18	)	)	PUNCT
ijtc-494	322	19	.	.	PUNCT
ijtc-494	323	1	managerial	managerial	ADJ
ijtc-494	323	2	necessity	necessity	NOUN
ijtc-494	323	3	and	and	CCONJ
ijtc-494	323	4	the	the	DET
ijtc-494	323	5	art	art	NOUN
ijtc-494	323	6	of	of	ADP
ijtc-494	323	7	creating	create	VERB
ijtc-494	323	8	surpluses	surplus	NOUN
ijtc-494	323	9	:	:	PUNCT
ijtc-494	323	10	the	the	DET
ijtc-494	323	11	budget	budget	NOUN
ijtc-494	323	12	-	-	PUNCT
ijtc-494	323	13	execution	execution	NOUN
ijtc-494	323	14	process	process	NOUN
ijtc-494	323	15	in	in	ADP
ijtc-494	323	16	west	west	PROPN
ijtc-494	323	17	virginia	virginia	PROPN
ijtc-494	323	18	cities	cities	PROPN
ijtc-494	323	19	.	.	PUNCT
ijtc-494	324	1	public	public	ADJ
ijtc-494	324	2	administration	administration	PROPN
ijtc-494	324	3	review	review	PROPN
ijtc-494	324	4	,	,	PUNCT
ijtc-494	324	5	63(4	63(4	NOUN
ijtc-494	324	6	)	)	PUNCT
ijtc-494	324	7	,	,	PUNCT
ijtc-494	324	8	484–497	484–497	NUM
ijtc-494	324	9	.	.	PUNCT
ijtc-494	325	1	https://doi.org/10.1111/1540-6210.00310	https://doi.org/10.1111/1540-6210.00310	PROPN
ijtc-494	325	2	duncan	duncan	PROPN
ijtc-494	325	3	,	,	PUNCT
ijtc-494	325	4	r.	r.	PROPN
ijtc-494	325	5	b.	b.	PROPN
ijtc-494	325	6	(	(	PUNCT
ijtc-494	325	7	1972	1972	NUM
ijtc-494	325	8	)	)	PUNCT
ijtc-494	325	9	.	.	PUNCT
ijtc-494	326	1	characteristics	characteristic	NOUN
ijtc-494	326	2	of	of	ADP
ijtc-494	326	3	organizational	organizational	ADJ
ijtc-494	326	4	environments	environment	NOUN
ijtc-494	326	5	and	and	CCONJ
ijtc-494	326	6	perceived	perceive	VERB
ijtc-494	326	7	environmental	environmental	ADJ
ijtc-494	326	8	uncertainty	uncertainty	NOUN
ijtc-494	326	9	.	.	PUNCT
ijtc-494	327	1	administrative	administrative	ADJ
ijtc-494	327	2	science	science	PROPN
ijtc-494	327	3	quarterly	quarterly	ADV
ijtc-494	327	4	,	,	PUNCT
ijtc-494	327	5	17(3	17(3	NUM
ijtc-494	327	6	)	)	PUNCT
ijtc-494	327	7	,	,	PUNCT
ijtc-494	327	8	313	313	NUM
ijtc-494	327	9	.	.	PUNCT
ijtc-494	328	1	https://doi.org/10.2307/2392145	https://doi.org/10.2307/2392145	DET
ijtc-494	328	2	dzigbede	dzigbede	NOUN
ijtc-494	328	3	,	,	PUNCT
ijtc-494	328	4	k.	k.	PROPN
ijtc-494	328	5	d.	d.	PROPN
ijtc-494	328	6	,	,	PUNCT
ijtc-494	328	7	&	&	CCONJ
ijtc-494	328	8	pathak	pathak	PROPN
ijtc-494	328	9	,	,	PUNCT
ijtc-494	328	10	r.	r.	PROPN
ijtc-494	328	11	(	(	PUNCT
ijtc-494	328	12	2020	2020	NUM
ijtc-494	328	13	)	)	PUNCT
ijtc-494	328	14	.	.	PUNCT
ijtc-494	329	1	covid-19	covid-19	PROPN
ijtc-494	329	2	economic	economic	ADJ
ijtc-494	329	3	shocks	shock	NOUN
ijtc-494	329	4	and	and	CCONJ
ijtc-494	329	5	fiscal	fiscal	ADJ
ijtc-494	329	6	policy	policy	NOUN
ijtc-494	329	7	options	option	NOUN
ijtc-494	329	8	for	for	ADP
ijtc-494	329	9	ghana	ghana	PROPN
ijtc-494	329	10	.	.	PUNCT
ijtc-494	330	1	journal	journal	PROPN
ijtc-494	330	2	of	of	ADP
ijtc-494	330	3	public	public	ADJ
ijtc-494	330	4	budgeting	budgeting	NOUN
ijtc-494	330	5	,	,	PUNCT
ijtc-494	330	6	accounting	accounting	NOUN
ijtc-494	330	7	and	and	CCONJ
ijtc-494	330	8	financial	financial	ADJ
ijtc-494	330	9	management	management	NOUN
ijtc-494	330	10	,	,	PUNCT
ijtc-494	330	11	32(5	32(5	NOUN
ijtc-494	330	12	)	)	PUNCT
ijtc-494	330	13	,	,	PUNCT
ijtc-494	330	14	903–917	903–917	NUM
ijtc-494	330	15	.	.	PUNCT
ijtc-494	331	1	covid-19	covid-19	PROPN
ijtc-494	331	2	budget	budget	NOUN
ijtc-494	331	3	refocusing	refocusing	NOUN
ijtc-494	331	4	:	:	PUNCT
ijtc-494	331	5	evidence	evidence	NOUN
ijtc-494	331	6	from	from	ADP
ijtc-494	331	7	indonesia	indonesia	PROPN
ijtc-494	331	8	rachmadani	rachmadani	PROPN
ijtc-494	331	9	,	,	PUNCT
ijtc-494	331	10	suhardjanto	suhardjanto	PROPN
ijtc-494	331	11	,	,	PUNCT
ijtc-494	331	12	setiawan	setiawan	NOUN
ijtc-494	331	13	,	,	PUNCT
ijtc-494	331	14	and	and	CCONJ
ijtc-494	331	15	rosadi	rosadi	NOUN
ijtc-494	331	16	248	248	NUM
ijtc-494	331	17	|	|	ADV
ijtc-494	331	18	ilomata	ilomata	PROPN
ijtc-494	331	19	international	international	ADJ
ijtc-494	331	20	journal	journal	NOUN
ijtc-494	331	21	of	of	ADP
ijtc-494	331	22	tax	tax	PROPN
ijtc-494	331	23	&	&	CCONJ
ijtc-494	331	24	accounting	accounting	PROPN
ijtc-494	331	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-494	331	26	https://doi.org/10.1108/jpbafm-07-2020-0127	https://doi.org/10.1108/jpbafm-07-2020-0127	NOUN
ijtc-494	331	27	forrester	forrester	PROPN
ijtc-494	331	28	,	,	PUNCT
ijtc-494	331	29	j.	j.	PROPN
ijtc-494	331	30	p.	p.	PROPN
ijtc-494	331	31	,	,	PUNCT
ijtc-494	331	32	&	&	CCONJ
ijtc-494	331	33	mullins	mullins	PROPN
ijtc-494	331	34	,	,	PUNCT
ijtc-494	331	35	d.	d.	PROPN
ijtc-494	331	36	r.	r.	PROPN
ijtc-494	331	37	(	(	PUNCT
ijtc-494	331	38	1992	1992	NUM
ijtc-494	331	39	)	)	PUNCT
ijtc-494	331	40	.	.	PUNCT
ijtc-494	332	1	rebudgeting	rebudgete	VERB
ijtc-494	332	2	:	:	PUNCT
ijtc-494	332	3	the	the	DET
ijtc-494	332	4	serial	serial	ADJ
ijtc-494	332	5	nature	nature	NOUN
ijtc-494	332	6	of	of	ADP
ijtc-494	332	7	municipal	municipal	ADJ
ijtc-494	332	8	budgetary	budgetary	ADJ
ijtc-494	332	9	processes	process	NOUN
ijtc-494	332	10	.	.	PUNCT
ijtc-494	333	1	public	public	ADJ
ijtc-494	333	2	administration	administration	PROPN
ijtc-494	333	3	review	review	PROPN
ijtc-494	333	4	,	,	PUNCT
ijtc-494	333	5	52(5	52(5	NUM
ijtc-494	333	6	)	)	PUNCT
ijtc-494	333	7	,	,	PUNCT
ijtc-494	333	8	467	467	NUM
ijtc-494	333	9	.	.	PUNCT
ijtc-494	333	10	https://doi.org/10.2307/976806	https://doi.org/10.2307/976806	PRON
ijtc-494	333	11	goyal	goyal	NOUN
ijtc-494	333	12	,	,	PUNCT
ijtc-494	333	13	a.	a.	NOUN
ijtc-494	333	14	(	(	PUNCT
ijtc-494	333	15	2020	2020	NUM
ijtc-494	333	16	)	)	PUNCT
ijtc-494	333	17	.	.	PUNCT
ijtc-494	334	1	post	post	VERB
ijtc-494	334	2	covid-19	covid-19	PROPN
ijtc-494	334	3	:	:	PUNCT
ijtc-494	334	4	recovering	recover	VERB
ijtc-494	334	5	and	and	CCONJ
ijtc-494	334	6	sustaining	sustain	VERB
ijtc-494	334	7	india	india	PROPN
ijtc-494	334	8	’s	’s	PART
ijtc-494	334	9	growth	growth	NOUN
ijtc-494	334	10	.	.	PUNCT
ijtc-494	335	1	indian	indian	ADJ
ijtc-494	335	2	economic	economic	PROPN
ijtc-494	335	3	review	review	PROPN
ijtc-494	335	4	,	,	PUNCT
ijtc-494	335	5	55(s1	55(s1	NOUN
ijtc-494	335	6	)	)	PUNCT
ijtc-494	335	7	,	,	PUNCT
ijtc-494	335	8	161–181	161–181	NUM
ijtc-494	335	9	.	.	PUNCT
ijtc-494	336	1	https://doi.org/10.1007/s41775-020-00089-z	https://doi.org/10.1007/s41775-020-00089-z	PROPN
ijtc-494	336	2	gurumurthy	gurumurthy	ADJ
ijtc-494	336	3	,	,	PUNCT
ijtc-494	336	4	k.	k.	PROPN
ijtc-494	336	5	,	,	PUNCT
ijtc-494	336	6	&	&	CCONJ
ijtc-494	336	7	mukherjee	mukherjee	PROPN
ijtc-494	336	8	,	,	PUNCT
ijtc-494	336	9	a.	a.	NOUN
ijtc-494	336	10	(	(	PUNCT
ijtc-494	336	11	2020	2020	NUM
ijtc-494	336	12	)	)	PUNCT
ijtc-494	336	13	.	.	PUNCT
ijtc-494	337	1	the	the	DET
ijtc-494	337	2	bass	bass	NOUN
ijtc-494	337	3	model	model	NOUN
ijtc-494	337	4	:	:	PUNCT
ijtc-494	337	5	a	a	DET
ijtc-494	337	6	parsimonious	parsimonious	ADJ
ijtc-494	337	7	and	and	CCONJ
ijtc-494	337	8	accurate	accurate	ADJ
ijtc-494	337	9	approach	approach	NOUN
ijtc-494	337	10	to	to	ADP
ijtc-494	337	11	forecasting	forecasting	NOUN
ijtc-494	337	12	mortality	mortality	NOUN
ijtc-494	337	13	caused	cause	VERB
ijtc-494	337	14	by	by	ADP
ijtc-494	337	15	covid-19	covid-19	PROPN
ijtc-494	337	16	.	.	PUNCT
ijtc-494	337	17	international	international	PROPN
ijtc-494	337	18	journal	journal	PROPN
ijtc-494	337	19	of	of	ADP
ijtc-494	337	20	pharmaceutical	pharmaceutical	NOUN
ijtc-494	337	21	and	and	CCONJ
ijtc-494	337	22	healthcare	healthcare	NOUN
ijtc-494	337	23	marketing	marketing	NOUN
ijtc-494	337	24	,	,	PUNCT
ijtc-494	337	25	14(3	14(3	NUM
ijtc-494	337	26	)	)	PUNCT
ijtc-494	337	27	,	,	PUNCT
ijtc-494	337	28	349–360	349–360	NUM
ijtc-494	337	29	.	.	PUNCT
ijtc-494	338	1	https://doi.org/10.1108/ijphm-06-2020-0056	https://doi.org/10.1108/ijphm-06-2020-0056	PROPN
ijtc-494	338	2	hyman	hyman	PROPN
ijtc-494	338	3	,	,	PUNCT
ijtc-494	338	4	d.	d.	PROPN
ijtc-494	338	5	n.	n.	PROPN
ijtc-494	338	6	(	(	PUNCT
ijtc-494	338	7	2010	2010	NUM
ijtc-494	338	8	)	)	PUNCT
ijtc-494	338	9	.	.	PUNCT
ijtc-494	339	1	public	public	ADJ
ijtc-494	339	2	finance	finance	NOUN
ijtc-494	339	3	:	:	PUNCT
ijtc-494	339	4	a	a	DET
ijtc-494	339	5	contemporary	contemporary	ADJ
ijtc-494	339	6	application	application	NOUN
ijtc-494	339	7	of	of	ADP
ijtc-494	339	8	theory	theory	NOUN
ijtc-494	339	9	to	to	ADP
ijtc-494	339	10	policy	policy	NOUN
ijtc-494	339	11	(	(	PUNCT
ijtc-494	339	12	10th	10th	ADJ
ijtc-494	339	13	ed	ed	NOUN
ijtc-494	339	14	.	.	PUNCT
ijtc-494	339	15	)	)	PUNCT
ijtc-494	339	16	.	.	PUNCT
ijtc-494	340	1	southwestern	southwestern	PROPN
ijtc-494	340	2	cengage	cengage	PROPN
ijtc-494	340	3	learning	learning	PROPN
ijtc-494	340	4	.	.	PUNCT
ijtc-494	341	1	https://www.uv.mx/personal/clelanda/files/2014/09/hyman-david-2011-publicfinance.pdf	https://www.uv.mx/personal/clelanda/files/2014/09/hyman-david-2011-publicfinance.pdf	PROPN
ijtc-494	341	2	junaidi	junaidi	PROPN
ijtc-494	341	3	,	,	PUNCT
ijtc-494	341	4	m.	m.	NOUN
ijtc-494	341	5	,	,	PUNCT
ijtc-494	341	6	sukarna	sukarna	ADJ
ijtc-494	341	7	,	,	PUNCT
ijtc-494	341	8	k.	k.	PROPN
ijtc-494	341	9	,	,	PUNCT
ijtc-494	341	10	arifin	arifin	PROPN
ijtc-494	341	11	,	,	PUNCT
ijtc-494	341	12	z.	z.	PROPN
ijtc-494	341	13	,	,	PUNCT
ijtc-494	341	14	&	&	CCONJ
ijtc-494	341	15	soegianto	soegianto	PROPN
ijtc-494	341	16	,	,	PUNCT
ijtc-494	341	17	s.	s.	PROPN
ijtc-494	341	18	(	(	PUNCT
ijtc-494	341	19	2020	2020	NUM
ijtc-494	341	20	)	)	PUNCT
ijtc-494	341	21	.	.	PUNCT
ijtc-494	342	1	kebijakan	kebijakan	PROPN
ijtc-494	342	2	refocusing	refocus	VERB
ijtc-494	342	3	anggaran	anggaran	ADJ
ijtc-494	342	4	belanja	belanja	NOUN
ijtc-494	342	5	daerah	daerah	PROPN
ijtc-494	342	6	dalam	dalam	PROPN
ijtc-494	342	7	penanganan	penanganan	PROPN
ijtc-494	342	8	pandemi	pandemi	ADP
ijtc-494	342	9	covid-19	covid-19	PROPN
ijtc-494	342	10	.	.	PUNCT
ijtc-494	343	1	halu	halu	PROPN
ijtc-494	343	2	oleo	oleo	PROPN
ijtc-494	343	3	law	law	PROPN
ijtc-494	343	4	review	review	PROPN
ijtc-494	343	5	,	,	PUNCT
ijtc-494	343	6	4(2	4(2	NUM
ijtc-494	343	7	)	)	PUNCT
ijtc-494	343	8	,	,	PUNCT
ijtc-494	343	9	145	145	NUM
ijtc-494	343	10	.	.	PUNCT
ijtc-494	344	1	https://doi.org/10.33561/holrev.v4i2.14096	https://doi.org/10.33561/holrev.v4i2.14096	NOUN
ijtc-494	344	2	junita	junita	PROPN
ijtc-494	344	3	,	,	PUNCT
ijtc-494	344	4	a.	a.	NOUN
ijtc-494	344	5	(	(	PUNCT
ijtc-494	344	6	2015	2015	NUM
ijtc-494	344	7	)	)	PUNCT
ijtc-494	344	8	.	.	PUNCT
ijtc-494	345	1	faktor	faktor	NOUN
ijtc-494	345	2	-	-	PUNCT
ijtc-494	345	3	faktor	faktor	PROPN
ijtc-494	345	4	yang	yang	PROPN
ijtc-494	345	5	mempengaruhi	mempengaruhi	PROPN
ijtc-494	345	6	perubahan	perubahan	PROPN
ijtc-494	345	7	anggaran	anggaran	PROPN
ijtc-494	345	8	pada	pada	PROPN
ijtc-494	345	9	pemerintahan	pemerintahan	PROPN
ijtc-494	345	10	daerah	daerah	PROPN
ijtc-494	345	11	.	.	PUNCT
ijtc-494	346	1	jurnal	jurnal	ADJ
ijtc-494	346	2	manajemen	manajeman	NOUN
ijtc-494	346	3	dan	dan	PROPN
ijtc-494	346	4	keuangan	keuangan	PROPN
ijtc-494	346	5	,	,	PUNCT
ijtc-494	346	6	04(02	04(02	NOUN
ijtc-494	346	7	)	)	PUNCT
ijtc-494	346	8	,	,	PUNCT
ijtc-494	346	9	366–375	366–375	NUM
ijtc-494	346	10	.	.	PUNCT
ijtc-494	347	1	https://ejurnalunsam.id/index.php/jmk/article/view/2369	https://ejurnalunsam.id/index.php/jmk/article/view/2369	PROPN
ijtc-494	347	2	lassa	lassa	PROPN
ijtc-494	347	3	,	,	PUNCT
ijtc-494	347	4	j.	j.	PROPN
ijtc-494	347	5	a.	a.	PROPN
ijtc-494	347	6	(	(	PUNCT
ijtc-494	347	7	2020	2020	NUM
ijtc-494	347	8	)	)	PUNCT
ijtc-494	347	9	.	.	PUNCT
ijtc-494	348	1	response	response	NOUN
ijtc-494	348	2	masyarakat	masyarakat	PROPN
ijtc-494	348	3	sipil	sipil	PROPN
ijtc-494	348	4	atas	atas	PROPN
ijtc-494	348	5	norma	norma	PROPN
ijtc-494	348	6	adaptasi	adaptasi	PROPN
ijtc-494	348	7	kebiasaan	kebiasaan	PROPN
ijtc-494	348	8	baru	baru	PROPN
ijtc-494	348	9	.	.	PUNCT
ijtc-494	349	1	in	in	ADP
ijtc-494	349	2	mas’udi	mas’udi	PROPN
ijtc-494	349	3	&	&	CCONJ
ijtc-494	349	4	winanti	winanti	PROPN
ijtc-494	349	5	(	(	PUNCT
ijtc-494	349	6	eds	ed	NOUN
ijtc-494	349	7	.	.	PUNCT
ijtc-494	349	8	)	)	PUNCT
ijtc-494	349	9	,	,	PUNCT
ijtc-494	349	10	new	new	ADJ
ijtc-494	349	11	normal	normal	ADJ
ijtc-494	349	12	:	:	PUNCT
ijtc-494	349	13	perubahan	perubahan	PROPN
ijtc-494	349	14	sosial	sosial	PROPN
ijtc-494	349	15	ekonomi	ekonomi	PROPN
ijtc-494	349	16	dan	dan	PROPN
ijtc-494	349	17	politik	politik	PROPN
ijtc-494	349	18	pasca	pasca	PROPN
ijtc-494	349	19	covid-19	covid-19	PROPN
ijtc-494	349	20	(	(	PUNCT
ijtc-494	349	21	1st	1st	ADJ
ijtc-494	349	22	ed	ed	NOUN
ijtc-494	349	23	.	.	PROPN
ijtc-494	349	24	,	,	PUNCT
ijtc-494	349	25	issue	issue	NOUN
ijtc-494	349	26	august	august	PROPN
ijtc-494	349	27	,	,	PUNCT
ijtc-494	349	28	pp	pp	ADP
ijtc-494	349	29	.	.	PUNCT
ijtc-494	350	1	266–285	266–285	NUM
ijtc-494	350	2	)	)	PUNCT
ijtc-494	350	3	.	.	PUNCT
ijtc-494	351	1	ugm	ugm	PROPN
ijtc-494	351	2	press	press	PROPN
ijtc-494	351	3	.	.	PUNCT
ijtc-494	352	1	https://www.researchgate.net/publication/343826714_response_masyarakat_sipil_atas_n	https://www.researchgate.net/publication/343826714_response_masyarakat_sipil_atas_n	PROPN
ijtc-494	352	2	orma_’adaptasi_kebiasaan_baru	orma_’adaptasi_kebiasaan_baru	ADJ
ijtc-494	352	3	’	'	PUNCT
ijtc-494	352	4	maher	maher	PROPN
ijtc-494	352	5	,	,	PUNCT
ijtc-494	352	6	c.	c.	PROPN
ijtc-494	352	7	s.	s.	PROPN
ijtc-494	352	8	,	,	PUNCT
ijtc-494	352	9	hoang	hoang	PROPN
ijtc-494	352	10	,	,	PUNCT
ijtc-494	352	11	t.	t.	PROPN
ijtc-494	352	12	,	,	PUNCT
ijtc-494	352	13	&	&	CCONJ
ijtc-494	352	14	hindery	hindery	PROPN
ijtc-494	352	15	,	,	PUNCT
ijtc-494	352	16	a.	a.	NOUN
ijtc-494	352	17	(	(	PUNCT
ijtc-494	352	18	2020	2020	NUM
ijtc-494	352	19	)	)	PUNCT
ijtc-494	352	20	.	.	PUNCT
ijtc-494	353	1	fiscal	fiscal	ADJ
ijtc-494	353	2	responses	response	NOUN
ijtc-494	353	3	to	to	ADP
ijtc-494	353	4	covid-19	covid-19	PROPN
ijtc-494	353	5	:	:	PUNCT
ijtc-494	353	6	evidence	evidence	NOUN
ijtc-494	353	7	from	from	ADP
ijtc-494	353	8	local	local	ADJ
ijtc-494	353	9	governments	government	NOUN
ijtc-494	353	10	and	and	CCONJ
ijtc-494	353	11	nonprofits	nonprofit	NOUN
ijtc-494	353	12	.	.	PUNCT
ijtc-494	354	1	public	public	ADJ
ijtc-494	354	2	administration	administration	PROPN
ijtc-494	354	3	review	review	PROPN
ijtc-494	354	4	,	,	PUNCT
ijtc-494	354	5	80(4	80(4	NUM
ijtc-494	354	6	)	)	PUNCT
ijtc-494	354	7	,	,	PUNCT
ijtc-494	354	8	644–650	644–650	NUM
ijtc-494	354	9	.	.	PUNCT
ijtc-494	355	1	https://doi.org/10.1111/puar.13238	https://doi.org/10.1111/puar.13238	PROPN
ijtc-494	355	2	mankiw	mankiw	PROPN
ijtc-494	355	3	,	,	PUNCT
ijtc-494	355	4	n.	n.	PROPN
ijtc-494	355	5	g.	g.	PROPN
ijtc-494	355	6	,	,	PUNCT
ijtc-494	355	7	ghent	ghent	PROPN
ijtc-494	355	8	,	,	PUNCT
ijtc-494	355	9	l.	l.	PROPN
ijtc-494	355	10	,	,	PUNCT
ijtc-494	355	11	ghent	ghent	PROPN
ijtc-494	355	12	,	,	PUNCT
ijtc-494	355	13	l.	l.	PROPN
ijtc-494	355	14	s.	s.	PROPN
ijtc-494	355	15	,	,	PUNCT
ijtc-494	355	16	calhoun	calhoun	PROPN
ijtc-494	355	17	,	,	PUNCT
ijtc-494	355	18	j.	j.	PROPN
ijtc-494	355	19	w.	w.	PROPN
ijtc-494	355	20	,	,	PUNCT
ijtc-494	355	21	tufts	tuft	NOUN
ijtc-494	355	22	,	,	PUNCT
ijtc-494	355	23	j.	j.	PROPN
ijtc-494	355	24	,	,	PUNCT
ijtc-494	355	25	baker	baker	PROPN
ijtc-494	355	26	,	,	PUNCT
ijtc-494	355	27	j.	j.	PROPN
ijtc-494	355	28	e.	e.	PROPN
ijtc-494	355	29	,	,	PUNCT
ijtc-494	355	30	joyner	joyner	PROPN
ijtc-494	355	31	,	,	PUNCT
ijtc-494	355	32	b.	b.	PROPN
ijtc-494	355	33	,	,	PUNCT
ijtc-494	355	34	true	true	ADJ
ijtc-494	355	35	,	,	PUNCT
ijtc-494	355	36	v.	v.	ADV
ijtc-494	355	37	,	,	PUNCT
ijtc-494	355	38	cowden	cowden	PROPN
ijtc-494	355	39	,	,	PUNCT
ijtc-494	355	40	d.	d.	PROPN
ijtc-494	355	41	,	,	PUNCT
ijtc-494	355	42	schaffer	schaffer	PROPN
ijtc-494	355	43	,	,	PUNCT
ijtc-494	355	44	k.	k.	PROPN
ijtc-494	355	45	,	,	PUNCT
ijtc-494	355	46	berger	berger	PROPN
ijtc-494	355	47	,	,	PUNCT
ijtc-494	355	48	e.	e.	PROPN
ijtc-494	355	49	,	,	PUNCT
ijtc-494	355	50	&	&	CCONJ
ijtc-494	355	51	kunkler	kunkler	PROPN
ijtc-494	355	52	,	,	PUNCT
ijtc-494	355	53	m.	m.	NOUN
ijtc-494	355	54	(	(	PUNCT
ijtc-494	355	55	2010	2010	NUM
ijtc-494	355	56	)	)	PUNCT
ijtc-494	355	57	.	.	PUNCT
ijtc-494	356	1	instructor	instructor	NOUN
ijtc-494	356	2	’s	’s	PART
ijtc-494	356	3	manual	manual	NOUN
ijtc-494	356	4	with	with	ADP
ijtc-494	356	5	solutions	solution	NOUN
ijtc-494	356	6	and	and	CCONJ
ijtc-494	356	7	classroom	classroom	NOUN
ijtc-494	356	8	activities	activity	NOUN
ijtc-494	356	9	:	:	PUNCT
ijtc-494	356	10	manual	manual	ADJ
ijtc-494	356	11	principles	principle	NOUN
ijtc-494	356	12	of	of	ADP
ijtc-494	356	13	microeconomics	microeconomics	PROPN
ijtc-494	356	14	.	.	PUNCT
ijtc-494	357	1	https://www.worldcat.org/title/instructors-manual-with-solutions-manual-and-classroomactivities-to-accompany-principles-of-microeconomics/oclc/254721457	https://www.worldcat.org/title/instructors-manual-with-solutions-manual-and-classroomactivities-to-accompany-principles-of-microeconomics/oclc/254721457	PROPN
ijtc-494	357	2	mardiasmo	mardiasmo	PROPN
ijtc-494	357	3	.	.	PUNCT
ijtc-494	358	1	(	(	PUNCT
ijtc-494	358	2	2018	2018	NUM
ijtc-494	358	3	)	)	PUNCT
ijtc-494	358	4	.	.	PUNCT
ijtc-494	359	1	otonomi	otonomi	PROPN
ijtc-494	359	2	dan	dan	PROPN
ijtc-494	359	3	manajemen	manajemen	PROPN
ijtc-494	359	4	keuangan	keuangan	VERB
ijtc-494	359	5	daerah	daerah	PROPN
ijtc-494	359	6	(	(	PUNCT
ijtc-494	359	7	mardiasmo	mardiasmo	PROPN
ijtc-494	359	8	(	(	PUNCT
ijtc-494	359	9	ed	ed	NOUN
ijtc-494	359	10	.	.	PUNCT
ijtc-494	359	11	)	)	PUNCT
ijtc-494	359	12	;	;	PUNCT
ijtc-494	359	13	iii	iii	X
ijtc-494	359	14	)	)	PUNCT
ijtc-494	359	15	.	.	PUNCT
ijtc-494	360	1	penerbit	penerbit	PROPN
ijtc-494	360	2	andi	andi	PROPN
ijtc-494	360	3	.	.	PUNCT
ijtc-494	360	4	https://andipublisher.com/produk-otonomi-dan-manajemen-keuangan-daerahedisi-terbaru	https://andipublisher.com/produk-otonomi-dan-manajemen-keuangan-daerahedisi-terbaru	PROPN
ijtc-494	360	5	moretti	moretti	PROPN
ijtc-494	360	6	,	,	PUNCT
ijtc-494	360	7	d.	d.	PROPN
ijtc-494	360	8	(	(	PUNCT
ijtc-494	360	9	2021	2021	NUM
ijtc-494	360	10	)	)	PUNCT
ijtc-494	360	11	.	.	PUNCT
ijtc-494	361	1	managing	manage	VERB
ijtc-494	361	2	fiscal	fiscal	ADJ
ijtc-494	361	3	risks	risk	NOUN
ijtc-494	361	4	:	:	PUNCT
ijtc-494	361	5	lessons	lesson	NOUN
ijtc-494	361	6	from	from	ADP
ijtc-494	361	7	case	case	NOUN
ijtc-494	361	8	studies	study	NOUN
ijtc-494	361	9	of	of	ADP
ijtc-494	361	10	selected	select	VERB
ijtc-494	361	11	oecd	oecd	PROPN
ijtc-494	361	12	countries	country	NOUN
ijtc-494	361	13	.	.	PUNCT
ijtc-494	362	1	oecd	oecd	PROPN
ijtc-494	362	2	journal	journal	PROPN
ijtc-494	362	3	on	on	ADP
ijtc-494	362	4	budgeting	budgeting	NOUN
ijtc-494	362	5	,	,	PUNCT
ijtc-494	362	6	21(1	21(1	NUM
ijtc-494	362	7	)	)	PUNCT
ijtc-494	362	8	.	.	PUNCT
ijtc-494	363	1	https://doi.org/10.1787/7db1d712-en	https://doi.org/10.1787/7db1d712-en	VERB
ijtc-494	363	2	nicola	nicola	PROPN
ijtc-494	363	3	,	,	PUNCT
ijtc-494	363	4	m.	m.	NOUN
ijtc-494	363	5	,	,	PUNCT
ijtc-494	363	6	alsafi	alsafi	PROPN
ijtc-494	363	7	,	,	PUNCT
ijtc-494	363	8	z.	z.	PROPN
ijtc-494	363	9	,	,	PUNCT
ijtc-494	363	10	sohrabi	sohrabi	NOUN
ijtc-494	363	11	,	,	PUNCT
ijtc-494	363	12	c.	c.	PROPN
ijtc-494	363	13	,	,	PUNCT
ijtc-494	363	14	kerwan	kerwan	PROPN
ijtc-494	363	15	,	,	PUNCT
ijtc-494	363	16	a.	a.	PROPN
ijtc-494	363	17	,	,	PUNCT
ijtc-494	363	18	al	al	PROPN
ijtc-494	363	19	-	-	PUNCT
ijtc-494	363	20	jabir	jabir	PROPN
ijtc-494	363	21	,	,	PUNCT
ijtc-494	363	22	a.	a.	NOUN
ijtc-494	363	23	,	,	PUNCT
ijtc-494	363	24	iosifidis	iosifidis	PROPN
ijtc-494	363	25	,	,	PUNCT
ijtc-494	363	26	c.	c.	PROPN
ijtc-494	363	27	,	,	PUNCT
ijtc-494	363	28	agha	agha	PROPN
ijtc-494	363	29	,	,	PUNCT
ijtc-494	363	30	m.	m.	NOUN
ijtc-494	363	31	,	,	PUNCT
ijtc-494	363	32	&	&	CCONJ
ijtc-494	363	33	agha	agha	PROPN
ijtc-494	363	34	,	,	PUNCT
ijtc-494	363	35	r.	r.	PROPN
ijtc-494	363	36	(	(	PUNCT
ijtc-494	363	37	2020	2020	NUM
ijtc-494	363	38	)	)	PUNCT
ijtc-494	363	39	.	.	PUNCT
ijtc-494	364	1	the	the	DET
ijtc-494	364	2	socio	socio	NOUN
ijtc-494	364	3	-	-	PUNCT
ijtc-494	364	4	economic	economic	ADJ
ijtc-494	364	5	implications	implication	NOUN
ijtc-494	364	6	of	of	ADP
ijtc-494	364	7	the	the	DET
ijtc-494	364	8	coronavirus	coronavirus	NOUN
ijtc-494	364	9	pandemic	pandemic	ADJ
ijtc-494	364	10	(	(	PUNCT
ijtc-494	364	11	covid-19	covid-19	PROPN
ijtc-494	364	12	):	):	PUNCT
ijtc-494	364	13	a	a	DET
ijtc-494	364	14	review	review	NOUN
ijtc-494	364	15	.	.	PUNCT
ijtc-494	365	1	international	international	ADJ
ijtc-494	365	2	journal	journal	NOUN
ijtc-494	365	3	of	of	ADP
ijtc-494	365	4	surgery	surgery	NOUN
ijtc-494	365	5	,	,	PUNCT
ijtc-494	365	6	78	78	NUM
ijtc-494	365	7	,	,	PUNCT
ijtc-494	365	8	185–193	185–193	NUM
ijtc-494	365	9	.	.	PUNCT
ijtc-494	366	1	https://doi.org/10.1016/j.ijsu.2020.04.018	https://doi.org/10.1016/j.ijsu.2020.04.018	NOUN
ijtc-494	366	2	ozili	ozili	NOUN
ijtc-494	366	3	,	,	PUNCT
ijtc-494	366	4	p.	p.	NOUN
ijtc-494	366	5	(	(	PUNCT
ijtc-494	366	6	2022	2022	NUM
ijtc-494	366	7	)	)	PUNCT
ijtc-494	366	8	.	.	PUNCT
ijtc-494	367	1	covid-19	covid-19	PROPN
ijtc-494	367	2	in	in	ADP
ijtc-494	367	3	africa	africa	PROPN
ijtc-494	367	4	:	:	PUNCT
ijtc-494	367	5	socio	socio	NOUN
ijtc-494	367	6	-	-	PUNCT
ijtc-494	367	7	economic	economic	ADJ
ijtc-494	367	8	impact	impact	NOUN
ijtc-494	367	9	,	,	PUNCT
ijtc-494	367	10	policy	policy	NOUN
ijtc-494	367	11	response	response	NOUN
ijtc-494	367	12	and	and	CCONJ
ijtc-494	367	13	opportunities	opportunity	NOUN
ijtc-494	367	14	.	.	PUNCT
ijtc-494	368	1	international	international	ADJ
ijtc-494	368	2	journal	journal	NOUN
ijtc-494	368	3	of	of	ADP
ijtc-494	368	4	sociology	sociology	NOUN
ijtc-494	368	5	and	and	CCONJ
ijtc-494	368	6	social	social	ADJ
ijtc-494	368	7	policy	policy	NOUN
ijtc-494	368	8	,	,	PUNCT
ijtc-494	368	9	42(3/4	42(3/4	NOUN
ijtc-494	368	10	)	)	PUNCT
ijtc-494	368	11	,	,	PUNCT
ijtc-494	368	12	177–200	177–200	NUM
ijtc-494	368	13	.	.	PUNCT
ijtc-494	369	1	https://doi.org/10.1108/ijssp-05-2020-0171	https://doi.org/10.1108/ijssp-05-2020-0171	PROPN
ijtc-494	369	2	covid-19	covid-19	PROPN
ijtc-494	369	3	budget	budget	NOUN
ijtc-494	369	4	refocusing	refocusing	NOUN
ijtc-494	369	5	:	:	PUNCT
ijtc-494	369	6	evidence	evidence	NOUN
ijtc-494	369	7	from	from	ADP
ijtc-494	369	8	indonesia	indonesia	PROPN
ijtc-494	369	9	rachmadani	rachmadani	PROPN
ijtc-494	369	10	,	,	PUNCT
ijtc-494	369	11	suhardjanto	suhardjanto	PROPN
ijtc-494	369	12	,	,	PUNCT
ijtc-494	369	13	setiawan	setiawan	NOUN
ijtc-494	369	14	,	,	PUNCT
ijtc-494	369	15	and	and	CCONJ
ijtc-494	369	16	rosadi	rosadi	NOUN
ijtc-494	369	17	249	249	NUM
ijtc-494	369	18	|	|	ADV
ijtc-494	369	19	ilomata	ilomata	PROPN
ijtc-494	369	20	international	international	ADJ
ijtc-494	369	21	journal	journal	NOUN
ijtc-494	369	22	of	of	ADP
ijtc-494	369	23	tax	tax	PROPN
ijtc-494	369	24	&	&	CCONJ
ijtc-494	369	25	accounting	account	VERB
ijtc-494	369	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-494	369	27	paddock	paddock	NOUN
ijtc-494	369	28	,	,	PUNCT
ijtc-494	369	29	j.	j.	PROPN
ijtc-494	369	30	,	,	PUNCT
ijtc-494	369	31	copeland	copeland	PROPN
ijtc-494	369	32	,	,	PUNCT
ijtc-494	369	33	t.	t.	PROPN
ijtc-494	369	34	e.	e.	PROPN
ijtc-494	369	35	,	,	PUNCT
ijtc-494	369	36	&	&	CCONJ
ijtc-494	369	37	weston	weston	PROPN
ijtc-494	369	38	,	,	PUNCT
ijtc-494	369	39	j.	j.	PROPN
ijtc-494	369	40	f.	f.	PROPN
ijtc-494	369	41	(	(	PUNCT
ijtc-494	369	42	1980	1980	NUM
ijtc-494	369	43	)	)	PUNCT
ijtc-494	369	44	.	.	PUNCT
ijtc-494	370	1	financial	financial	ADJ
ijtc-494	370	2	theory	theory	NOUN
ijtc-494	370	3	and	and	CCONJ
ijtc-494	370	4	corporate	corporate	ADJ
ijtc-494	370	5	policy	policy	NOUN
ijtc-494	370	6	.	.	PUNCT
ijtc-494	371	1	the	the	DET
ijtc-494	371	2	journal	journal	PROPN
ijtc-494	371	3	of	of	ADP
ijtc-494	371	4	finance	finance	NOUN
ijtc-494	371	5	,	,	PUNCT
ijtc-494	371	6	35(3	35(3	NUM
ijtc-494	371	7	)	)	PUNCT
ijtc-494	371	8	,	,	PUNCT
ijtc-494	371	9	812	812	NUM
ijtc-494	371	10	.	.	PUNCT
ijtc-494	371	11	https://doi.org/10.2307/2327506	https://doi.org/10.2307/2327506	NOUN
ijtc-494	371	12	rakhman	rakhman	NOUN
ijtc-494	371	13	,	,	PUNCT
ijtc-494	371	14	f.	f.	PROPN
ijtc-494	371	15	(	(	PUNCT
ijtc-494	371	16	2019	2019	NUM
ijtc-494	371	17	)	)	PUNCT
ijtc-494	371	18	.	.	PUNCT
ijtc-494	372	1	budget	budget	NOUN
ijtc-494	372	2	implementation	implementation	NOUN
ijtc-494	372	3	in	in	ADP
ijtc-494	372	4	a	a	DET
ijtc-494	372	5	risky	risky	ADJ
ijtc-494	372	6	environment	environment	NOUN
ijtc-494	372	7	:	:	PUNCT
ijtc-494	372	8	evidence	evidence	NOUN
ijtc-494	372	9	from	from	ADP
ijtc-494	372	10	the	the	DET
ijtc-494	372	11	indonesian	indonesian	ADJ
ijtc-494	372	12	public	public	ADJ
ijtc-494	372	13	sector	sector	NOUN
ijtc-494	372	14	.	.	PUNCT
ijtc-494	373	1	asian	asian	ADJ
ijtc-494	373	2	review	review	NOUN
ijtc-494	373	3	of	of	ADP
ijtc-494	373	4	accounting	accounting	NOUN
ijtc-494	373	5	,	,	PUNCT
ijtc-494	373	6	27(2	27(2	NUM
ijtc-494	373	7	)	)	PUNCT
ijtc-494	373	8	,	,	PUNCT
ijtc-494	373	9	162–176	162–176	NUM
ijtc-494	373	10	.	.	PUNCT
ijtc-494	374	1	https://doi.org/10.1108/ara-01-2018-0020	https://doi.org/10.1108/ara-01-2018-0020	NOUN
ijtc-494	374	2	raudla	raudla	NOUN
ijtc-494	374	3	,	,	PUNCT
ijtc-494	374	4	r.	r.	PROPN
ijtc-494	374	5	,	,	PUNCT
ijtc-494	374	6	&	&	CCONJ
ijtc-494	374	7	douglas	douglas	PROPN
ijtc-494	374	8	,	,	PUNCT
ijtc-494	374	9	j.	j.	PROPN
ijtc-494	374	10	w.	w.	PROPN
ijtc-494	374	11	(	(	PUNCT
ijtc-494	374	12	2022	2022	NUM
ijtc-494	374	13	)	)	PUNCT
ijtc-494	374	14	.	.	PUNCT
ijtc-494	375	1	austerity	austerity	NOUN
ijtc-494	375	2	and	and	CCONJ
ijtc-494	375	3	budget	budget	NOUN
ijtc-494	375	4	execution	execution	NOUN
ijtc-494	375	5	:	:	PUNCT
ijtc-494	375	6	control	control	NOUN
ijtc-494	375	7	versus	versus	ADP
ijtc-494	375	8	flexibility	flexibility	NOUN
ijtc-494	375	9	.	.	PUNCT
ijtc-494	376	1	journal	journal	NOUN
ijtc-494	376	2	of	of	ADP
ijtc-494	376	3	public	public	ADJ
ijtc-494	376	4	budgeting	budgeting	NOUN
ijtc-494	376	5	,	,	PUNCT
ijtc-494	376	6	accounting	accounting	NOUN
ijtc-494	376	7	&	&	CCONJ
ijtc-494	376	8	financial	financial	ADJ
ijtc-494	376	9	management	management	NOUN
ijtc-494	376	10	,	,	PUNCT
ijtc-494	376	11	34(2	34(2	NUM
ijtc-494	376	12	)	)	PUNCT
ijtc-494	376	13	,	,	PUNCT
ijtc-494	376	14	292–309	292–309	NUM
ijtc-494	376	15	.	.	PUNCT
ijtc-494	377	1	https://doi.org/10.1108/jpbafm-01-2021-0018	https://doi.org/10.1108/jpbafm-01-2021-0018	PROPN
ijtc-494	377	2	robbins	robbins	PROPN
ijtc-494	377	3	,	,	PUNCT
ijtc-494	377	4	l.	l.	PROPN
ijtc-494	377	5	,	,	PUNCT
ijtc-494	377	6	&	&	CCONJ
ijtc-494	377	7	baumol	baumol	PROPN
ijtc-494	377	8	,	,	PUNCT
ijtc-494	377	9	w.	w.	PROPN
ijtc-494	377	10	j.	j.	PROPN
ijtc-494	377	11	(	(	PUNCT
ijtc-494	377	12	2014	2014	NUM
ijtc-494	377	13	)	)	PUNCT
ijtc-494	377	14	.	.	PUNCT
ijtc-494	378	1	afterword	afterword	NOUN
ijtc-494	378	2	:	:	PUNCT
ijtc-494	378	3	the	the	DET
ijtc-494	378	4	further	further	ADJ
ijtc-494	378	5	evolution	evolution	NOUN
ijtc-494	378	6	of	of	ADP
ijtc-494	378	7	the	the	DET
ijtc-494	378	8	subject	subject	NOUN
ijtc-494	378	9	.	.	PUNCT
ijtc-494	379	1	a	a	DET
ijtc-494	379	2	history	history	NOUN
ijtc-494	379	3	of	of	ADP
ijtc-494	379	4	economic	economic	ADJ
ijtc-494	379	5	thought	thought	NOUN
ijtc-494	379	6	,	,	PUNCT
ijtc-494	379	7	321–336	321–336	NUM
ijtc-494	379	8	.	.	PUNCT
ijtc-494	380	1	https://doi.org/10.1515/9781400822799.321	https://doi.org/10.1515/9781400822799.321	PROPN
ijtc-494	380	2	rubin	rubin	PROPN
ijtc-494	380	3	,	,	PUNCT
ijtc-494	380	4	i.	i.	PROPN
ijtc-494	380	5	s.	s.	PROPN
ijtc-494	380	6	(	(	PUNCT
ijtc-494	380	7	1990	1990	NUM
ijtc-494	380	8	)	)	PUNCT
ijtc-494	380	9	.	.	PUNCT
ijtc-494	381	1	budget	budget	NOUN
ijtc-494	381	2	theory	theory	NOUN
ijtc-494	381	3	and	and	CCONJ
ijtc-494	381	4	budget	budget	NOUN
ijtc-494	381	5	practice	practice	NOUN
ijtc-494	381	6	:	:	PUNCT
ijtc-494	381	7	how	how	SCONJ
ijtc-494	381	8	good	good	ADJ
ijtc-494	381	9	the	the	DET
ijtc-494	381	10	fit	fit	NOUN
ijtc-494	381	11	?	?	PUNCT
ijtc-494	382	1	public	public	ADJ
ijtc-494	382	2	administration	administration	PROPN
ijtc-494	382	3	review	review	PROPN
ijtc-494	382	4	,	,	PUNCT
ijtc-494	382	5	50(2	50(2	PROPN
ijtc-494	382	6	)	)	PUNCT
ijtc-494	382	7	,	,	PUNCT
ijtc-494	382	8	179	179	NUM
ijtc-494	382	9	.	.	PUNCT
ijtc-494	383	1	https://doi.org/10.2307/976865	https://doi.org/10.2307/976865	PROPN
ijtc-494	383	2	seiwald	seiwald	PROPN
ijtc-494	383	3	,	,	PUNCT
ijtc-494	383	4	j.	j.	PROPN
ijtc-494	383	5	,	,	PUNCT
ijtc-494	383	6	&	&	CCONJ
ijtc-494	383	7	polzer	polzer	PROPN
ijtc-494	383	8	,	,	PUNCT
ijtc-494	383	9	t.	t.	PROPN
ijtc-494	383	10	(	(	PUNCT
ijtc-494	383	11	2020	2020	NUM
ijtc-494	383	12	)	)	PUNCT
ijtc-494	383	13	.	.	PUNCT
ijtc-494	384	1	reflections	reflection	NOUN
ijtc-494	384	2	on	on	ADP
ijtc-494	384	3	the	the	DET
ijtc-494	384	4	austrian	austrian	ADJ
ijtc-494	384	5	covid-19	covid-19	PROPN
ijtc-494	384	6	budgetary	budgetary	ADJ
ijtc-494	384	7	emergency	emergency	NOUN
ijtc-494	384	8	measures	measure	NOUN
ijtc-494	384	9	and	and	CCONJ
ijtc-494	384	10	their	their	PRON
ijtc-494	384	11	potential	potential	NOUN
ijtc-494	384	12	to	to	PART
ijtc-494	384	13	reconfigure	reconfigure	VERB
ijtc-494	384	14	the	the	DET
ijtc-494	384	15	public	public	ADJ
ijtc-494	384	16	financial	financial	ADJ
ijtc-494	384	17	management	management	NOUN
ijtc-494	384	18	system	system	NOUN
ijtc-494	384	19	.	.	PUNCT
ijtc-494	385	1	journal	journal	NOUN
ijtc-494	385	2	of	of	ADP
ijtc-494	385	3	public	public	ADJ
ijtc-494	385	4	budgeting	budgeting	NOUN
ijtc-494	385	5	,	,	PUNCT
ijtc-494	385	6	accounting	accounting	NOUN
ijtc-494	385	7	&	&	CCONJ
ijtc-494	385	8	financial	financial	ADJ
ijtc-494	385	9	management	management	NOUN
ijtc-494	385	10	,	,	PUNCT
ijtc-494	385	11	32(5	32(5	NOUN
ijtc-494	385	12	)	)	PUNCT
ijtc-494	385	13	,	,	PUNCT
ijtc-494	385	14	855–864	855–864	NUM
ijtc-494	385	15	.	.	PUNCT
ijtc-494	386	1	https://doi.org/10.1108/jpbafm-07-2020-0103	https://doi.org/10.1108/jpbafm-07-2020-0103	NUM
ijtc-494	386	2	setiawan	setiawan	PROPN
ijtc-494	386	3	,	,	PUNCT
ijtc-494	386	4	d.	d.	PROPN
ijtc-494	386	5	,	,	PUNCT
ijtc-494	386	6	&	&	CCONJ
ijtc-494	386	7	rizkiah	rizkiah	PROPN
ijtc-494	386	8	,	,	PUNCT
ijtc-494	386	9	f.	f.	PROPN
ijtc-494	386	10	(	(	PUNCT
ijtc-494	386	11	2017	2017	NUM
ijtc-494	386	12	)	)	PUNCT
ijtc-494	386	13	.	.	PUNCT
ijtc-494	387	1	political	political	ADJ
ijtc-494	387	2	budget	budget	NOUN
ijtc-494	387	3	cycles	cycle	NOUN
ijtc-494	387	4	in	in	ADP
ijtc-494	387	5	municipalities	municipality	NOUN
ijtc-494	387	6	:	:	PUNCT
ijtc-494	387	7	evidence	evidence	NOUN
ijtc-494	387	8	from	from	ADP
ijtc-494	387	9	indonesia	indonesia	PROPN
ijtc-494	387	10	.	.	PUNCT
ijtc-494	388	1	international	international	ADJ
ijtc-494	388	2	journal	journal	PROPN
ijtc-494	388	3	of	of	ADP
ijtc-494	388	4	business	business	NOUN
ijtc-494	388	5	and	and	CCONJ
ijtc-494	388	6	society	society	NOUN
ijtc-494	388	7	,	,	PUNCT
ijtc-494	388	8	18(3	18(3	NUM
ijtc-494	388	9	)	)	PUNCT
ijtc-494	388	10	,	,	PUNCT
ijtc-494	388	11	533–546	533–546	NUM
ijtc-494	388	12	.	.	PUNCT
ijtc-494	389	1	https://doi.org/10.33736/ijbs.3144.2017	https://doi.org/10.33736/ijbs.3144.2017	PROPN
ijtc-494	389	2	shantz	shantz	PROPN
ijtc-494	389	3	,	,	PUNCT
ijtc-494	389	4	j.	j.	PROPN
ijtc-494	389	5	(	(	PUNCT
ijtc-494	389	6	2010	2010	NUM
ijtc-494	389	7	)	)	PUNCT
ijtc-494	389	8	.	.	PUNCT
ijtc-494	390	1	capitalism	capitalism	NOUN
ijtc-494	390	2	is	be	AUX
ijtc-494	390	3	making	make	VERB
ijtc-494	390	4	us	we	PRON
ijtc-494	390	5	sick	sick	ADJ
ijtc-494	390	6	:	:	PUNCT
ijtc-494	390	7	poverty	poverty	NOUN
ijtc-494	390	8	,	,	PUNCT
ijtc-494	390	9	illness	illness	NOUN
ijtc-494	390	10	and	and	CCONJ
ijtc-494	390	11	the	the	DET
ijtc-494	390	12	sars	sars	PROPN
ijtc-494	390	13	crisis	crisis	NOUN
ijtc-494	390	14	in	in	ADP
ijtc-494	390	15	toronto	toronto	PROPN
ijtc-494	390	16	.	.	PUNCT
ijtc-494	391	1	in	in	ADP
ijtc-494	391	2	advances	advance	NOUN
ijtc-494	391	3	in	in	ADP
ijtc-494	391	4	medical	medical	ADJ
ijtc-494	391	5	sociology	sociology	NOUN
ijtc-494	391	6	(	(	PUNCT
ijtc-494	391	7	vol	vol	NOUN
ijtc-494	391	8	.	.	PROPN
ijtc-494	391	9	11	11	NUM
ijtc-494	391	10	,	,	PUNCT
ijtc-494	391	11	issue	issue	NOUN
ijtc-494	391	12	2010	2010	NUM
ijtc-494	391	13	,	,	PUNCT
ijtc-494	391	14	pp	pp	ADV
ijtc-494	391	15	.	.	PUNCT
ijtc-494	391	16	3–18	3–18	NUM
ijtc-494	391	17	)	)	PUNCT
ijtc-494	391	18	.	.	PUNCT
ijtc-494	392	1	elsevier	elsevier	NOUN
ijtc-494	392	2	.	.	PUNCT
ijtc-494	393	1	https://doi.org/10.1108/s1057-6290(2010)0000011005	https://doi.org/10.1108/s1057-6290(2010)0000011005	PROPN
ijtc-494	393	2	sjahrir	sjahrir	NOUN
ijtc-494	393	3	,	,	PUNCT
ijtc-494	393	4	b.	b.	PROPN
ijtc-494	393	5	s.	s.	PROPN
ijtc-494	393	6	,	,	PUNCT
ijtc-494	393	7	kis	kis	PROPN
ijtc-494	393	8	-	-	PUNCT
ijtc-494	393	9	katos	katos	PROPN
ijtc-494	393	10	,	,	PUNCT
ijtc-494	393	11	k.	k.	PROPN
ijtc-494	393	12	,	,	PUNCT
ijtc-494	393	13	&	&	CCONJ
ijtc-494	393	14	schulze	schulze	PROPN
ijtc-494	393	15	,	,	PUNCT
ijtc-494	393	16	g.	g.	PROPN
ijtc-494	393	17	g.	g.	PROPN
ijtc-494	393	18	(	(	PUNCT
ijtc-494	393	19	2013	2013	NUM
ijtc-494	393	20	)	)	PUNCT
ijtc-494	393	21	.	.	PUNCT
ijtc-494	394	1	political	political	ADJ
ijtc-494	394	2	budget	budget	NOUN
ijtc-494	394	3	cycles	cycle	NOUN
ijtc-494	394	4	in	in	ADP
ijtc-494	394	5	indonesia	indonesia	PROPN
ijtc-494	394	6	at	at	ADP
ijtc-494	394	7	the	the	DET
ijtc-494	394	8	district	district	NOUN
ijtc-494	394	9	level	level	NOUN
ijtc-494	394	10	.	.	PUNCT
ijtc-494	395	1	economics	economic	NOUN
ijtc-494	395	2	letters	letter	NOUN
ijtc-494	395	3	,	,	PUNCT
ijtc-494	395	4	120(2	120(2	NUM
ijtc-494	395	5	)	)	PUNCT
ijtc-494	395	6	,	,	PUNCT
ijtc-494	395	7	342–345	342–345	NUM
ijtc-494	395	8	.	.	PUNCT
ijtc-494	396	1	https://doi.org/10.1016/j.econlet.2013.05.007	https://doi.org/10.1016/j.econlet.2013.05.007	PROPN
ijtc-494	396	2	thurmaier	thurmaier	NOUN
ijtc-494	396	3	,	,	PUNCT
ijtc-494	396	4	k.	k.	PROPN
ijtc-494	396	5	m.	m.	PROPN
ijtc-494	396	6	,	,	PUNCT
ijtc-494	396	7	&	&	CCONJ
ijtc-494	396	8	willoughby	willoughby	PROPN
ijtc-494	396	9	,	,	PUNCT
ijtc-494	396	10	k.	k.	PROPN
ijtc-494	396	11	g.	g.	PROPN
ijtc-494	396	12	(	(	PUNCT
ijtc-494	396	13	2014	2014	NUM
ijtc-494	396	14	)	)	PUNCT
ijtc-494	396	15	.	.	PUNCT
ijtc-494	397	1	policy	policy	NOUN
ijtc-494	397	2	and	and	CCONJ
ijtc-494	397	3	politics	politic	NOUN
ijtc-494	397	4	in	in	ADP
ijtc-494	397	5	state	state	NOUN
ijtc-494	397	6	budgeting	budgeting	NOUN
ijtc-494	397	7	.	.	PUNCT
ijtc-494	398	1	routledge	routledge	PROPN
ijtc-494	398	2	.	.	PUNCT
ijtc-494	398	3	https://doi.org/10.4324/9781315701721	https://doi.org/10.4324/9781315701721	PROPN
ijtc-494	398	4	vakulenko	vakulenko	PROPN
ijtc-494	398	5	,	,	PUNCT
ijtc-494	398	6	v.	v.	CCONJ
ijtc-494	398	7	,	,	PUNCT
ijtc-494	398	8	khodachek	khodachek	PROPN
ijtc-494	398	9	,	,	PUNCT
ijtc-494	398	10	i.	i.	PROPN
ijtc-494	398	11	,	,	PUNCT
ijtc-494	398	12	&	&	CCONJ
ijtc-494	398	13	bourmistrov	bourmistrov	PROPN
ijtc-494	398	14	,	,	PUNCT
ijtc-494	398	15	a.	a.	NOUN
ijtc-494	398	16	(	(	PUNCT
ijtc-494	398	17	2020	2020	NUM
ijtc-494	398	18	)	)	PUNCT
ijtc-494	398	19	.	.	PUNCT
ijtc-494	399	1	ideological	ideological	ADJ
ijtc-494	399	2	and	and	CCONJ
ijtc-494	399	3	financial	financial	ADJ
ijtc-494	399	4	spaces	space	NOUN
ijtc-494	399	5	of	of	ADP
ijtc-494	399	6	budgetary	budgetary	ADJ
ijtc-494	399	7	responses	response	NOUN
ijtc-494	399	8	to	to	ADP
ijtc-494	399	9	covid-19	covid-19	PROPN
ijtc-494	399	10	lockdown	lockdown	NOUN
ijtc-494	399	11	strategies	strategy	NOUN
ijtc-494	399	12	:	:	PUNCT
ijtc-494	399	13	comparative	comparative	ADJ
ijtc-494	399	14	analysis	analysis	NOUN
ijtc-494	399	15	of	of	ADP
ijtc-494	399	16	russia	russia	PROPN
ijtc-494	399	17	and	and	CCONJ
ijtc-494	399	18	ukraine	ukraine	PROPN
ijtc-494	399	19	.	.	PUNCT
ijtc-494	400	1	journal	journal	PROPN
ijtc-494	400	2	of	of	ADP
ijtc-494	400	3	public	public	ADJ
ijtc-494	400	4	budgeting	budgeting	NOUN
ijtc-494	400	5	,	,	PUNCT
ijtc-494	400	6	accounting	accounting	NOUN
ijtc-494	400	7	&	&	CCONJ
ijtc-494	400	8	financial	financial	ADJ
ijtc-494	400	9	management	management	NOUN
ijtc-494	400	10	,	,	PUNCT
ijtc-494	400	11	32(5	32(5	NOUN
ijtc-494	400	12	)	)	PUNCT
ijtc-494	400	13	,	,	PUNCT
ijtc-494	400	14	865–874	865–874	NUM
ijtc-494	400	15	.	.	PUNCT
ijtc-494	401	1	https://doi.org/10.1108/jpbafm-07-2020-0110	https://doi.org/10.1108/jpbafm-07-2020-0110	PROPN
ijtc-494	401	2	wu	wu	PROPN
ijtc-494	401	3	,	,	PUNCT
ijtc-494	401	4	s.	s.	PROPN
ijtc-494	401	5	,	,	PUNCT
ijtc-494	401	6	&	&	CCONJ
ijtc-494	401	7	lin	lin	PROPN
ijtc-494	401	8	,	,	PUNCT
ijtc-494	401	9	m.	m.	NOUN
ijtc-494	401	10	(	(	PUNCT
ijtc-494	401	11	2020	2020	NUM
ijtc-494	401	12	)	)	PUNCT
ijtc-494	401	13	.	.	PUNCT
ijtc-494	402	1	analyzing	analyze	VERB
ijtc-494	402	2	the	the	DET
ijtc-494	402	3	chinese	chinese	ADJ
ijtc-494	402	4	budgetary	budgetary	ADJ
ijtc-494	402	5	responses	response	NOUN
ijtc-494	402	6	to	to	ADP
ijtc-494	402	7	covid-19	covid-19	PROPN
ijtc-494	402	8	:	:	PUNCT
ijtc-494	402	9	balancing	balance	VERB
ijtc-494	402	10	prevention	prevention	NOUN
ijtc-494	402	11	and	and	CCONJ
ijtc-494	402	12	control	control	NOUN
ijtc-494	402	13	with	with	ADP
ijtc-494	402	14	socioeconomic	socioeconomic	ADJ
ijtc-494	402	15	recovery	recovery	NOUN
ijtc-494	402	16	.	.	PUNCT
ijtc-494	403	1	journal	journal	NOUN
ijtc-494	403	2	of	of	ADP
ijtc-494	403	3	public	public	ADJ
ijtc-494	403	4	budgeting	budgeting	NOUN
ijtc-494	403	5	,	,	PUNCT
ijtc-494	403	6	accounting	accounting	NOUN
ijtc-494	403	7	&	&	CCONJ
ijtc-494	403	8	financial	financial	ADJ
ijtc-494	403	9	management	management	NOUN
ijtc-494	403	10	,	,	PUNCT
ijtc-494	403	11	32(5	32(5	NOUN
ijtc-494	403	12	)	)	PUNCT
ijtc-494	403	13	,	,	PUNCT
ijtc-494	403	14	929–937	929–937	NUM
ijtc-494	403	15	.	.	PUNCT
ijtc-494	404	1	https://doi.org/10.1108/jpbafm-08-2020-0142	https://doi.org/10.1108/jpbafm-08-2020-0142	PROPN
ijtc-494	404	2	zhu	zhu	PROPN
ijtc-494	404	3	,	,	PUNCT
ijtc-494	404	4	l.	l.	PROPN
ijtc-494	404	5	,	,	PUNCT
ijtc-494	404	6	xu	xu	PROPN
ijtc-494	404	7	,	,	PUNCT
ijtc-494	404	8	x.	x.	PROPN
ijtc-494	404	9	,	,	PUNCT
ijtc-494	404	10	ma	ma	PROPN
ijtc-494	404	11	,	,	PUNCT
ijtc-494	404	12	k.	k.	PROPN
ijtc-494	404	13	,	,	PUNCT
ijtc-494	404	14	yang	yang	PROPN
ijtc-494	404	15	,	,	PUNCT
ijtc-494	404	16	j.	j.	PROPN
ijtc-494	404	17	,	,	PUNCT
ijtc-494	404	18	guan	guan	PROPN
ijtc-494	404	19	,	,	PUNCT
ijtc-494	404	20	h.	h.	PROPN
ijtc-494	404	21	,	,	PUNCT
ijtc-494	404	22	chen	chen	PROPN
ijtc-494	404	23	,	,	PUNCT
ijtc-494	404	24	s.	s.	PROPN
ijtc-494	404	25	,	,	PUNCT
ijtc-494	404	26	chen	chen	PROPN
ijtc-494	404	27	,	,	PUNCT
ijtc-494	404	28	z.	z.	PROPN
ijtc-494	404	29	,	,	PUNCT
ijtc-494	404	30	&	&	CCONJ
ijtc-494	404	31	chen	chen	PROPN
ijtc-494	404	32	,	,	PUNCT
ijtc-494	404	33	g.	g.	PROPN
ijtc-494	404	34	(	(	PUNCT
ijtc-494	404	35	2020	2020	NUM
ijtc-494	404	36	)	)	PUNCT
ijtc-494	404	37	.	.	PUNCT
ijtc-494	405	1	successful	successful	ADJ
ijtc-494	405	2	recovery	recovery	NOUN
ijtc-494	405	3	of	of	ADP
ijtc-494	405	4	covid‐19	covid‐19	PROPN
ijtc-494	405	5	pneumonia	pneumonia	NOUN
ijtc-494	405	6	in	in	ADP
ijtc-494	405	7	a	a	DET
ijtc-494	405	8	renal	renal	ADJ
ijtc-494	405	9	transplant	transplant	NOUN
ijtc-494	405	10	recipient	recipient	NOUN
ijtc-494	405	11	with	with	ADP
ijtc-494	405	12	long‐term	long‐term	NOUN
ijtc-494	405	13	immunosuppression	immunosuppression	NOUN
ijtc-494	405	14	.	.	PUNCT
ijtc-494	406	1	american	american	ADJ
ijtc-494	406	2	journal	journal	PROPN
ijtc-494	406	3	of	of	ADP
ijtc-494	406	4	transplantation	transplantation	NOUN
ijtc-494	406	5	,	,	PUNCT
ijtc-494	406	6	20(7	20(7	NUM
ijtc-494	406	7	)	)	PUNCT
ijtc-494	406	8	,	,	PUNCT
ijtc-494	406	9	1859–1863	1859–1863	NUM
ijtc-494	406	10	.	.	PUNCT
ijtc-494	407	1	https://doi.org/10.1111/ajt.15869	https://doi.org/10.1111/ajt.15869	PROPN