id	sid	tid	token	lemma	pos
ijtc-685	1	1	the	the	DET
ijtc-685	1	2	illomata	illomata	PROPN
ijtc-685	1	3	international	international	PROPN
ijtc-685	1	4	journal	journal	PROPN
ijtc-685	1	5	of	of	ADP
ijtc-685	1	6	management	management	NOUN
ijtc-685	1	7	ilomata	ilomata	PROPN
ijtc-685	1	8	international	international	ADJ
ijtc-685	1	9	journal	journal	NOUN
ijtc-685	1	10	of	of	ADP
ijtc-685	1	11	tax	tax	PROPN
ijtc-685	1	12	&	&	CCONJ
ijtc-685	1	13	accounting	account	VERB
ijtc-685	1	14	p	p	PROPN
ijtc-685	1	15	-	-	PUNCT
ijtc-685	1	16	issn	issn	NOUN
ijtc-685	1	17	:	:	PUNCT
ijtc-685	1	18	2714	2714	NUM
ijtc-685	1	19	-	-	SYM
ijtc-685	1	20	9838	9838	NUM
ijtc-685	1	21	;	;	PUNCT
ijtc-685	1	22	e	e	X
ijtc-685	1	23	-	-	PUNCT
ijtc-685	1	24	issn	issn	NOUN
ijtc-685	1	25	:	:	PUNCT
ijtc-685	1	26	2714	2714	NUM
ijtc-685	1	27	-	-	SYM
ijtc-685	1	28	9846	9846	NUM
ijtc-685	1	29	volume	volume	NOUN
ijtc-685	1	30	4	4	NUM
ijtc-685	1	31	,	,	PUNCT
ijtc-685	1	32	issue	issue	NOUN
ijtc-685	1	33	2	2	NUM
ijtc-685	1	34	,	,	PUNCT
ijtc-685	1	35	april	april	PROPN
ijtc-685	1	36	2023	2023	NUM
ijtc-685	1	37	page	page	NOUN
ijtc-685	1	38	no	no	NOUN
ijtc-685	1	39	.	.	NOUN
ijtc-685	1	40	195	195	NUM
ijtc-685	1	41	-	-	PUNCT
ijtc-685	1	42	207	207	NUM
ijtc-685	1	43	195	195	NUM
ijtc-685	1	44	|	|	NOUN
ijtc-685	1	45	ilomata	ilomata	PROPN
ijtc-685	1	46	international	international	ADJ
ijtc-685	1	47	journal	journal	NOUN
ijtc-685	1	48	of	of	ADP
ijtc-685	1	49	tax	tax	PROPN
ijtc-685	1	50	&	&	CCONJ
ijtc-685	1	51	accounting	account	VERB
ijtc-685	1	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-685	1	53	implementation	implementation	NOUN
ijtc-685	1	54	of	of	ADP
ijtc-685	1	55	financial	financial	ADJ
ijtc-685	1	56	accounting	accounting	NOUN
ijtc-685	1	57	standards	standard	NOUN
ijtc-685	1	58	for	for	ADP
ijtc-685	1	59	small	small	ADJ
ijtc-685	1	60	and	and	CCONJ
ijtc-685	1	61	medium	medium	ADJ
ijtc-685	1	62	entities	entity	NOUN
ijtc-685	1	63	in	in	ADP
ijtc-685	1	64	berastagi	berastagi	ADJ
ijtc-685	1	65	smes	sme	NOUN
ijtc-685	1	66	,	,	PUNCT
ijtc-685	1	67	karo	karo	NOUN
ijtc-685	1	68	district	district	PROPN
ijtc-685	1	69	yunita	yunita	PROPN
ijtc-685	1	70	eriyanti	eriyanti	PROPN
ijtc-685	1	71	pakpahan1	pakpahan1	PROPN
ijtc-685	1	72	,	,	PUNCT
ijtc-685	1	73	wina	wina	PROPN
ijtc-685	1	74	theresia	theresia	PROPN
ijtc-685	1	75	br	br	PROPN
ijtc-685	1	76	naibaho2	naibaho2	PROPN
ijtc-685	1	77	12universitas	12universitas	NUM
ijtc-685	1	78	quality	quality	NOUN
ijtc-685	1	79	berastagi	berastagi	NOUN
ijtc-685	1	80	,	,	PUNCT
ijtc-685	1	81	indonesia	indonesia	PROPN
ijtc-685	1	82	correspondent	correspondent	NOUN
ijtc-685	1	83	:	:	PUNCT
ijtc-685	1	84	yunitaeriyantipakpahan@gmail.com1	yunitaeriyantipakpahan@gmail.com1	PROPN
ijtc-685	1	85	received	receive	VERB
ijtc-685	1	86	:	:	PUNCT
ijtc-685	1	87	january	january	PROPN
ijtc-685	1	88	4	4	NUM
ijtc-685	1	89	,	,	PUNCT
ijtc-685	1	90	2023	2023	NUM
ijtc-685	1	91	accepted	accept	VERB
ijtc-685	1	92	:	:	PUNCT
ijtc-685	1	93	april	april	PROPN
ijtc-685	1	94	5	5	NUM
ijtc-685	1	95	,	,	PUNCT
ijtc-685	1	96	2023	2023	NUM
ijtc-685	1	97	published	publish	VERB
ijtc-685	1	98	:	:	PUNCT
ijtc-685	1	99	april	april	PROPN
ijtc-685	1	100	30	30	NUM
ijtc-685	1	101	,	,	PUNCT
ijtc-685	1	102	2023	2023	NUM
ijtc-685	1	103	citation	citation	NOUN
ijtc-685	1	104	:	:	PUNCT
ijtc-685	1	105	pakpahan	pakpahan	PROPN
ijtc-685	1	106	,	,	PUNCT
ijtc-685	1	107	y	y	PROPN
ijtc-685	1	108	,	,	PUNCT
ijtc-685	1	109	e.	e.	PROPN
ijtc-685	1	110	,	,	PUNCT
ijtc-685	1	111	naibaho	naibaho	PROPN
ijtc-685	1	112	,	,	PUNCT
ijtc-685	1	113	w	w	PROPN
ijtc-685	1	114	,	,	PUNCT
ijtc-685	1	115	t	t	PROPN
ijtc-685	1	116	,	,	PUNCT
ijtc-685	1	117	br.(2023	br.(2023	NOUN
ijtc-685	1	118	)	)	PUNCT
ijtc-685	1	119	.	.	PUNCT
ijtc-685	2	1	implementation	implementation	NOUN
ijtc-685	2	2	of	of	ADP
ijtc-685	2	3	financial	financial	ADJ
ijtc-685	2	4	accounting	accounting	NOUN
ijtc-685	2	5	standards	standard	NOUN
ijtc-685	2	6	for	for	ADP
ijtc-685	2	7	small	small	ADJ
ijtc-685	2	8	and	and	CCONJ
ijtc-685	2	9	medium	medium	ADJ
ijtc-685	2	10	entities	entity	NOUN
ijtc-685	2	11	in	in	ADP
ijtc-685	2	12	berastagi	berastagi	ADJ
ijtc-685	2	13	smes	sme	NOUN
ijtc-685	2	14	,	,	PUNCT
ijtc-685	2	15	karo	karo	NOUN
ijtc-685	2	16	district	district	PROPN
ijtc-685	2	17	.	.	PUNCT
ijtc-685	3	1	ilomata	ilomata	PROPN
ijtc-685	3	2	international	international	ADJ
ijtc-685	3	3	journal	journal	NOUN
ijtc-685	3	4	of	of	ADP
ijtc-685	3	5	tax	tax	NOUN
ijtc-685	3	6	and	and	CCONJ
ijtc-685	3	7	accounting	accounting	NOUN
ijtc-685	3	8	,	,	PUNCT
ijtc-685	3	9	4(2	4(2	NUM
ijtc-685	3	10	)	)	PUNCT
ijtc-685	3	11	,	,	PUNCT
ijtc-685	3	12	195	195	NUM
ijtc-685	3	13	-	-	SYM
ijtc-685	3	14	207	207	NUM
ijtc-685	3	15	.	.	PUNCT
ijtc-685	4	1	https://doi.org/10.52728/ijtc.v4i2.685	https://doi.org/10.52728/ijtc.v4i2.685	ADJ
ijtc-685	4	2	abstract	abstract	NOUN
ijtc-685	4	3	:	:	PUNCT
ijtc-685	4	4	the	the	DET
ijtc-685	4	5	awareness	awareness	NOUN
ijtc-685	4	6	of	of	ADP
ijtc-685	4	7	business	business	NOUN
ijtc-685	4	8	actors	actor	NOUN
ijtc-685	4	9	in	in	ADP
ijtc-685	4	10	compiling	compile	VERB
ijtc-685	4	11	financial	financial	ADJ
ijtc-685	4	12	reports	report	NOUN
ijtc-685	4	13	for	for	ADP
ijtc-685	4	14	msme	msme	NOUN
ijtc-685	4	15	business	business	NOUN
ijtc-685	4	16	actors	actor	NOUN
ijtc-685	4	17	is	be	AUX
ijtc-685	4	18	still	still	ADV
ijtc-685	4	19	very	very	ADV
ijtc-685	4	20	low	low	ADJ
ijtc-685	4	21	so	so	SCONJ
ijtc-685	4	22	that	that	SCONJ
ijtc-685	4	23	it	it	PRON
ijtc-685	4	24	has	have	VERB
ijtc-685	4	25	a	a	DET
ijtc-685	4	26	negative	negative	ADJ
ijtc-685	4	27	impact	impact	NOUN
ijtc-685	4	28	on	on	ADP
ijtc-685	4	29	the	the	DET
ijtc-685	4	30	sustainability	sustainability	NOUN
ijtc-685	4	31	of	of	ADP
ijtc-685	4	32	their	their	PRON
ijtc-685	4	33	businesses	business	NOUN
ijtc-685	4	34	.	.	PUNCT
ijtc-685	5	1	preparation	preparation	NOUN
ijtc-685	5	2	of	of	ADP
ijtc-685	5	3	financial	financial	ADJ
ijtc-685	5	4	accounting	accounting	NOUN
ijtc-685	5	5	standards	standard	NOUN
ijtc-685	5	6	for	for	ADP
ijtc-685	5	7	micro	micro	NOUN
ijtc-685	5	8	,	,	PUNCT
ijtc-685	5	9	small	small	ADJ
ijtc-685	5	10	and	and	CCONJ
ijtc-685	5	11	medium	medium	ADJ
ijtc-685	5	12	entities	entity	NOUN
ijtc-685	5	13	(	(	PUNCT
ijtc-685	5	14	emkm	emkm	NOUN
ijtc-685	5	15	)	)	PUNCT
ijtc-685	5	16	which	which	PRON
ijtc-685	5	17	have	have	AUX
ijtc-685	5	18	been	be	AUX
ijtc-685	5	19	compiled	compile	VERB
ijtc-685	5	20	to	to	PART
ijtc-685	5	21	become	become	VERB
ijtc-685	5	22	a	a	DET
ijtc-685	5	23	reference	reference	NOUN
ijtc-685	5	24	for	for	ADP
ijtc-685	5	25	msmes	msme	NOUN
ijtc-685	5	26	to	to	PART
ijtc-685	5	27	prepare	prepare	VERB
ijtc-685	5	28	financial	financial	ADJ
ijtc-685	5	29	reports	report	NOUN
ijtc-685	5	30	in	in	ADP
ijtc-685	5	31	a	a	DET
ijtc-685	5	32	systematic	systematic	ADJ
ijtc-685	5	33	and	and	CCONJ
ijtc-685	5	34	regular	regular	ADJ
ijtc-685	5	35	manner	manner	NOUN
ijtc-685	5	36	.	.	PUNCT
ijtc-685	6	1	this	this	DET
ijtc-685	6	2	study	study	NOUN
ijtc-685	6	3	aims	aim	VERB
ijtc-685	6	4	to	to	PART
ijtc-685	6	5	determine	determine	VERB
ijtc-685	6	6	the	the	DET
ijtc-685	6	7	application	application	NOUN
ijtc-685	6	8	of	of	ADP
ijtc-685	6	9	accounting	account	VERB
ijtc-685	6	10	in	in	ADP
ijtc-685	6	11	small	small	ADJ
ijtc-685	6	12	,	,	PUNCT
ijtc-685	6	13	micro	micro	ADJ
ijtc-685	6	14	and	and	CCONJ
ijtc-685	6	15	medium	medium	ADJ
ijtc-685	6	16	enterprises	enterprise	NOUN
ijtc-685	6	17	(	(	PUNCT
ijtc-685	6	18	msmes	msme	NOUN
ijtc-685	6	19	)	)	PUNCT
ijtc-685	6	20	and	and	CCONJ
ijtc-685	6	21	explain	explain	VERB
ijtc-685	6	22	the	the	DET
ijtc-685	6	23	barriers	barrier	NOUN
ijtc-685	6	24	to	to	ADP
ijtc-685	6	25	business	business	NOUN
ijtc-685	6	26	actors	actor	NOUN
ijtc-685	6	27	in	in	ADP
ijtc-685	6	28	applying	apply	VERB
ijtc-685	6	29	accounting	accounting	NOUN
ijtc-685	6	30	.	.	PUNCT
ijtc-685	7	1	this	this	DET
ijtc-685	7	2	research	research	NOUN
ijtc-685	7	3	is	be	AUX
ijtc-685	7	4	a	a	DET
ijtc-685	7	5	descriptive	descriptive	ADJ
ijtc-685	7	6	qualitative	qualitative	ADJ
ijtc-685	7	7	research	research	NOUN
ijtc-685	7	8	with	with	ADP
ijtc-685	7	9	data	datum	NOUN
ijtc-685	7	10	collection	collection	NOUN
ijtc-685	7	11	conducted	conduct	VERB
ijtc-685	7	12	through	through	ADP
ijtc-685	7	13	questionnaires	questionnaire	NOUN
ijtc-685	7	14	and	and	CCONJ
ijtc-685	7	15	interviews	interview	NOUN
ijtc-685	7	16	.	.	PUNCT
ijtc-685	8	1	object	object	VERB
ijtc-685	8	2	this	this	DET
ijtc-685	8	3	research	research	NOUN
ijtc-685	8	4	is	be	AUX
ijtc-685	8	5	msme	msme	NOUN
ijtc-685	8	6	actors	actor	NOUN
ijtc-685	8	7	located	locate	VERB
ijtc-685	8	8	in	in	ADP
ijtc-685	8	9	berastagi	berastagi	PROPN
ijtc-685	8	10	district	district	NOUN
ijtc-685	8	11	,	,	PUNCT
ijtc-685	8	12	karo	karo	NOUN
ijtc-685	8	13	regency	regency	PROPN
ijtc-685	8	14	.	.	PUNCT
ijtc-685	9	1	the	the	DET
ijtc-685	9	2	data	datum	NOUN
ijtc-685	9	3	collected	collect	VERB
ijtc-685	9	4	were	be	AUX
ijtc-685	9	5	41	41	NUM
ijtc-685	9	6	respondents	respondent	NOUN
ijtc-685	9	7	using	use	VERB
ijtc-685	9	8	the	the	DET
ijtc-685	9	9	purposive	purposive	ADJ
ijtc-685	9	10	sampling	sample	VERB
ijtc-685	9	11	technique	technique	NOUN
ijtc-685	9	12	.	.	PUNCT
ijtc-685	10	1	the	the	DET
ijtc-685	10	2	results	result	NOUN
ijtc-685	10	3	of	of	ADP
ijtc-685	10	4	the	the	DET
ijtc-685	10	5	study	study	NOUN
ijtc-685	10	6	show	show	VERB
ijtc-685	10	7	that	that	SCONJ
ijtc-685	10	8	most	most	ADJ
ijtc-685	10	9	msme	msme	NOUN
ijtc-685	10	10	actors	actor	NOUN
ijtc-685	10	11	do	do	AUX
ijtc-685	10	12	not	not	PART
ijtc-685	10	13	know	know	VERB
ijtc-685	10	14	what	what	PRON
ijtc-685	10	15	to	to	PART
ijtc-685	10	16	account	account	VERB
ijtc-685	10	17	for	for	ADP
ijtc-685	10	18	.	.	PUNCT
ijtc-685	11	1	the	the	DET
ijtc-685	11	2	obstacle	obstacle	NOUN
ijtc-685	11	3	faced	face	VERB
ijtc-685	11	4	by	by	ADP
ijtc-685	11	5	business	business	NOUN
ijtc-685	11	6	actors	actor	NOUN
ijtc-685	11	7	is	be	AUX
ijtc-685	11	8	the	the	DET
ijtc-685	11	9	lack	lack	NOUN
ijtc-685	11	10	of	of	ADP
ijtc-685	11	11	socialization	socialization	NOUN
ijtc-685	11	12	or	or	CCONJ
ijtc-685	11	13	training	training	NOUN
ijtc-685	11	14	regarding	regard	VERB
ijtc-685	11	15	accounting	accounting	NOUN
ijtc-685	11	16	and	and	CCONJ
ijtc-685	11	17	sak	sak	PROPN
ijtc-685	11	18	emkm	emkm	NOUN
ijtc-685	11	19	.	.	PUNCT
ijtc-685	12	1	the	the	DET
ijtc-685	12	2	next	next	ADJ
ijtc-685	12	3	obstacle	obstacle	NOUN
ijtc-685	12	4	is	be	AUX
ijtc-685	12	5	the	the	DET
ijtc-685	12	6	lack	lack	NOUN
ijtc-685	12	7	of	of	ADP
ijtc-685	12	8	time	time	NOUN
ijtc-685	12	9	to	to	PART
ijtc-685	12	10	prepare	prepare	VERB
ijtc-685	12	11	financial	financial	ADJ
ijtc-685	12	12	reports	report	NOUN
ijtc-685	12	13	,	,	PUNCT
ijtc-685	12	14	the	the	DET
ijtc-685	12	15	assumption	assumption	NOUN
ijtc-685	12	16	that	that	SCONJ
ijtc-685	12	17	financial	financial	ADJ
ijtc-685	12	18	reports	report	NOUN
ijtc-685	12	19	are	be	AUX
ijtc-685	12	20	difficult	difficult	ADJ
ijtc-685	12	21	to	to	PART
ijtc-685	12	22	understand	understand	VERB
ijtc-685	12	23	,	,	PUNCT
ijtc-685	12	24	and	and	CCONJ
ijtc-685	12	25	the	the	DET
ijtc-685	12	26	low	low	ADJ
ijtc-685	12	27	awareness	awareness	NOUN
ijtc-685	12	28	of	of	ADP
ijtc-685	12	29	business	business	NOUN
ijtc-685	12	30	actors	actor	NOUN
ijtc-685	12	31	to	to	PART
ijtc-685	12	32	improve	improve	VERB
ijtc-685	12	33	the	the	DET
ijtc-685	12	34	presentation	presentation	NOUN
ijtc-685	12	35	of	of	ADP
ijtc-685	12	36	financial	financial	ADJ
ijtc-685	12	37	reports	report	NOUN
ijtc-685	12	38	by	by	ADP
ijtc-685	12	39	sak	sak	PROPN
ijtc-685	12	40	emkm	emkm	NOUN
ijtc-685	12	41	.	.	PUNCT
ijtc-685	13	1	keywords	keyword	NOUN
ijtc-685	13	2	:	:	PUNCT
ijtc-685	13	3	application	application	NOUN
ijtc-685	13	4	of	of	ADP
ijtc-685	13	5	accounting	accounting	NOUN
ijtc-685	13	6	,	,	PUNCT
ijtc-685	13	7	micro	micro	NOUN
ijtc-685	13	8	,	,	PUNCT
ijtc-685	13	9	small	small	ADJ
ijtc-685	13	10	and	and	CCONJ
ijtc-685	13	11	medium	medium	ADJ
ijtc-685	13	12	enterprises	enterprise	NOUN
ijtc-685	13	13	(	(	PUNCT
ijtc-685	13	14	msmes	msmes	PROPN
ijtc-685	13	15	)	)	PUNCT
ijtc-685	13	16	,	,	PUNCT
ijtc-685	13	17	emkm	emkm	NOUN
ijtc-685	13	18	accounting	accounting	NOUN
ijtc-685	13	19	standards	standard	NOUN
ijtc-685	13	20	(	(	PUNCT
ijtc-685	13	21	sak	sak	NOUN
ijtc-685	13	22	)	)	PUNCT
ijtc-685	13	23	this	this	PRON
ijtc-685	13	24	is	be	AUX
ijtc-685	13	25	an	an	DET
ijtc-685	13	26	open	open	ADJ
ijtc-685	13	27	access	access	NOUN
ijtc-685	13	28	article	article	NOUN
ijtc-685	13	29	under	under	ADP
ijtc-685	13	30	the	the	DET
ijtc-685	13	31	cc	cc	NOUN
ijtc-685	13	32	-	-	PUNCT
ijtc-685	13	33	by	by	ADP
ijtc-685	13	34	4.0	4.0	NUM
ijtc-685	13	35	license	license	NOUN
ijtc-685	13	36	.	.	PUNCT
ijtc-685	14	1	introduction	introduction	NOUN
ijtc-685	14	2	the	the	DET
ijtc-685	14	3	existence	existence	NOUN
ijtc-685	14	4	of	of	ADP
ijtc-685	14	5	msmes	msme	NOUN
ijtc-685	14	6	as	as	ADP
ijtc-685	14	7	one	one	NUM
ijtc-685	14	8	of	of	ADP
ijtc-685	14	9	the	the	DET
ijtc-685	14	10	supports	support	NOUN
ijtc-685	14	11	for	for	ADP
ijtc-685	14	12	the	the	DET
ijtc-685	14	13	indonesian	indonesian	ADJ
ijtc-685	14	14	economy	economy	NOUN
ijtc-685	14	15	can	can	AUX
ijtc-685	14	16	be	be	AUX
ijtc-685	14	17	taken	take	VERB
ijtc-685	14	18	into	into	ADP
ijtc-685	14	19	account	account	NOUN
ijtc-685	14	20	in	in	ADP
ijtc-685	14	21	improving	improve	VERB
ijtc-685	14	22	economic	economic	ADJ
ijtc-685	14	23	balance	balance	NOUN
ijtc-685	14	24	.	.	PUNCT
ijtc-685	15	1	evidenced	evidence	VERB
ijtc-685	15	2	by	by	ADP
ijtc-685	15	3	the	the	DET
ijtc-685	15	4	survival	survival	NOUN
ijtc-685	15	5	of	of	ADP
ijtc-685	15	6	msmes	msme	NOUN
ijtc-685	15	7	against	against	ADP
ijtc-685	15	8	the	the	DET
ijtc-685	15	9	monetary	monetary	ADJ
ijtc-685	15	10	crisis	crisis	NOUN
ijtc-685	15	11	that	that	PRON
ijtc-685	15	12	hit	hit	VERB
ijtc-685	15	13	indonesia	indonesia	PROPN
ijtc-685	15	14	in	in	ADP
ijtc-685	15	15	1998	1998	NUM
ijtc-685	15	16	.	.	PUNCT
ijtc-685	16	1	at	at	ADP
ijtc-685	16	2	that	that	DET
ijtc-685	16	3	time	time	NOUN
ijtc-685	16	4	imported	import	VERB
ijtc-685	16	5	raw	raw	ADJ
ijtc-685	16	6	materials	material	NOUN
ijtc-685	16	7	increased	increase	VERB
ijtc-685	16	8	drastically	drastically	ADV
ijtc-685	16	9	which	which	PRON
ijtc-685	16	10	caused	cause	VERB
ijtc-685	16	11	large	large	ADJ
ijtc-685	16	12	businesses	business	NOUN
ijtc-685	16	13	to	to	PART
ijtc-685	16	14	lay	lay	VERB
ijtc-685	16	15	off	off	ADP
ijtc-685	16	16	workers	worker	NOUN
ijtc-685	16	17	and	and	CCONJ
ijtc-685	16	18	go	go	VERB
ijtc-685	16	19	bankrupt	bankrupt	ADJ
ijtc-685	16	20	.	.	PUNCT
ijtc-685	17	1	the	the	DET
ijtc-685	17	2	banking	banking	NOUN
ijtc-685	17	3	sector	sector	NOUN
ijtc-685	17	4	also	also	ADV
ijtc-685	17	5	slumped	slump	VERB
ijtc-685	17	6	in	in	ADP
ijtc-685	17	7	terms	term	NOUN
ijtc-685	17	8	of	of	ADP
ijtc-685	17	9	capital	capital	NOUN
ijtc-685	17	10	for	for	ADP
ijtc-685	17	11	the	the	DET
ijtc-685	17	12	industrial	industrial	ADJ
ijtc-685	17	13	sector	sector	NOUN
ijtc-685	17	14	due	due	ADP
ijtc-685	17	15	to	to	ADP
ijtc-685	17	16	the	the	DET
ijtc-685	17	17	fluctuating	fluctuate	VERB
ijtc-685	17	18	exchange	exchange	NOUN
ijtc-685	17	19	rate	rate	NOUN
ijtc-685	17	20	of	of	ADP
ijtc-685	17	21	the	the	DET
ijtc-685	17	22	rupiah	rupiah	NOUN
ijtc-685	17	23	against	against	ADP
ijtc-685	17	24	the	the	DET
ijtc-685	17	25	dollar	dollar	NOUN
ijtc-685	17	26	.	.	PUNCT
ijtc-685	18	1	in	in	ADP
ijtc-685	18	2	contrast	contrast	NOUN
ijtc-685	18	3	to	to	ADP
ijtc-685	18	4	the	the	DET
ijtc-685	18	5	small	small	ADJ
ijtc-685	18	6	and	and	CCONJ
ijtc-685	18	7	medium	medium	ADJ
ijtc-685	18	8	enterprises	enterprise	NOUN
ijtc-685	18	9	,	,	PUNCT
ijtc-685	18	10	most	most	ADJ
ijtc-685	18	11	of	of	ADP
ijtc-685	18	12	which	which	PRON
ijtc-685	18	13	survived	survive	VERB
ijtc-685	18	14	and	and	CCONJ
ijtc-685	18	15	did	do	AUX
ijtc-685	18	16	not	not	PART
ijtc-685	18	17	bear	bear	VERB
ijtc-685	18	18	a	a	DET
ijtc-685	18	19	large	large	ADJ
ijtc-685	18	20	burden	burden	NOUN
ijtc-685	18	21	due	due	ADP
ijtc-685	18	22	to	to	ADP
ijtc-685	18	23	the	the	DET
ijtc-685	18	24	crisis	crisis	NOUN
ijtc-685	18	25	.	.	PUNCT
ijtc-685	19	1	msmes	msme	NOUN
ijtc-685	19	2	have	have	VERB
ijtc-685	19	3	the	the	DET
ijtc-685	19	4	main	main	ADJ
ijtc-685	19	5	key	key	NOUN
ijtc-685	19	6	as	as	ADP
ijtc-685	19	7	drivers	driver	NOUN
ijtc-685	19	8	of	of	ADP
ijtc-685	19	9	sustainable	sustainable	ADJ
ijtc-685	19	10	economic	economic	ADJ
ijtc-685	19	11	growth	growth	NOUN
ijtc-685	19	12	and	and	CCONJ
ijtc-685	19	13	job	job	NOUN
ijtc-685	19	14	creation	creation	NOUN
ijtc-685	19	15	(	(	PUNCT
ijtc-685	19	16	diabate	diabate	NOUN
ijtc-685	19	17	et	et	PROPN
ijtc-685	19	18	al	al	PROPN
ijtc-685	19	19	.	.	PROPN
ijtc-685	19	20	,	,	PUNCT
ijtc-685	19	21	2019	2019	NUM
ijtc-685	19	22	)	)	PUNCT
ijtc-685	19	23	.	.	PUNCT
ijtc-685	20	1	(	(	PUNCT
ijtc-685	20	2	molina	molina	PROPN
ijtc-685	20	3	-garcía	-garcía	PROPN
ijtc-685	20	4	et	et	PROPN
ijtc-685	20	5	al	al	PROPN
ijtc-685	20	6	.	.	PROPN
ijtc-685	20	7	,	,	PUNCT
ijtc-685	20	8	2022	2022	NUM
ijtc-685	20	9	)	)	PUNCT
ijtc-685	20	10	states	state	VERB
ijtc-685	20	11	that	that	SCONJ
ijtc-685	20	12	interest	interest	NOUN
ijtc-685	20	13	in	in	ADP
ijtc-685	20	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-685	20	15	mailto:yunitaeriyantipakpahan@gmail.com	mailto:yunitaeriyantipakpahan@gmail.com	PROPN
ijtc-685	20	16	https://doi.org/10.52728/ijtc.v4i2.685	https://doi.org/10.52728/ijtc.v4i2.685	NOUN
ijtc-685	20	17	implementation	implementation	NOUN
ijtc-685	20	18	of	of	ADP
ijtc-685	20	19	financial	financial	ADJ
ijtc-685	20	20	accounting	accounting	NOUN
ijtc-685	20	21	standards	standard	NOUN
ijtc-685	20	22	for	for	ADP
ijtc-685	20	23	small	small	ADJ
ijtc-685	20	24	and	and	CCONJ
ijtc-685	20	25	medium	medium	ADJ
ijtc-685	20	26	entities	entity	NOUN
ijtc-685	20	27	in	in	ADP
ijtc-685	20	28	berastagi	berastagi	ADJ
ijtc-685	20	29	smes	sme	NOUN
ijtc-685	20	30	,	,	PUNCT
ijtc-685	20	31	karo	karo	NOUN
ijtc-685	20	32	district	district	NOUN
ijtc-685	20	33	pakpahan	pakpahan	NOUN
ijtc-685	20	34	and	and	CCONJ
ijtc-685	20	35	naibaho	naibaho	NOUN
ijtc-685	20	36	,	,	PUNCT
ijtc-685	20	37	196	196	NUM
ijtc-685	20	38	|	|	CCONJ
ijtc-685	20	39	ilomata	ilomata	PROPN
ijtc-685	20	40	international	international	ADJ
ijtc-685	20	41	journal	journal	NOUN
ijtc-685	20	42	of	of	ADP
ijtc-685	20	43	tax	tax	PROPN
ijtc-685	20	44	&	&	CCONJ
ijtc-685	20	45	accounting	accounting	PROPN
ijtc-685	20	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-685	20	47	entrepreneurship	entrepreneurship	NOUN
ijtc-685	20	48	is	be	AUX
ijtc-685	20	49	currently	currently	ADV
ijtc-685	20	50	growing	grow	VERB
ijtc-685	20	51	rapidly	rapidly	ADV
ijtc-685	20	52	and	and	CCONJ
ijtc-685	20	53	unevenly	unevenly	ADV
ijtc-685	20	54	.	.	PUNCT
ijtc-685	21	1	this	this	DET
ijtc-685	21	2	further	far	ADV
ijtc-685	21	3	confirms	confirm	VERB
ijtc-685	21	4	that	that	SCONJ
ijtc-685	21	5	the	the	DET
ijtc-685	21	6	importance	importance	NOUN
ijtc-685	21	7	of	of	ADP
ijtc-685	21	8	msme	msme	NOUN
ijtc-685	21	9	performance	performance	NOUN
ijtc-685	21	10	is	be	AUX
ijtc-685	21	11	to	to	PART
ijtc-685	21	12	strengthen	strengthen	VERB
ijtc-685	21	13	the	the	DET
ijtc-685	21	14	economy	economy	NOUN
ijtc-685	21	15	and	and	CCONJ
ijtc-685	21	16	welfare	welfare	NOUN
ijtc-685	21	17	of	of	ADP
ijtc-685	21	18	the	the	DET
ijtc-685	21	19	indonesian	indonesian	ADJ
ijtc-685	21	20	people	people	NOUN
ijtc-685	21	21	(	(	PUNCT
ijtc-685	21	22	aritonang	aritonang	PROPN
ijtc-685	21	23	et	et	PROPN
ijtc-685	21	24	al	al	PROPN
ijtc-685	21	25	.	.	PROPN
ijtc-685	21	26	,	,	PUNCT
ijtc-685	21	27	2022	2022	NUM
ijtc-685	21	28	)	)	PUNCT
ijtc-685	21	29	.	.	PUNCT
ijtc-685	22	1	innovation	innovation	NOUN
ijtc-685	22	2	,	,	PUNCT
ijtc-685	22	3	creativity	creativity	NOUN
ijtc-685	22	4	and	and	CCONJ
ijtc-685	22	5	trust	trust	NOUN
ijtc-685	22	6	in	in	ADP
ijtc-685	22	7	the	the	DET
ijtc-685	22	8	team	team	NOUN
ijtc-685	22	9	greatly	greatly	ADV
ijtc-685	22	10	affect	affect	VERB
ijtc-685	22	11	the	the	DET
ijtc-685	22	12	performance	performance	NOUN
ijtc-685	22	13	of	of	ADP
ijtc-685	22	14	msmes	msme	NOUN
ijtc-685	22	15	(	(	PUNCT
ijtc-685	22	16	afriyie	afriyie	ADV
ijtc-685	22	17	et	et	PROPN
ijtc-685	22	18	al	al	PROPN
ijtc-685	22	19	.	.	PROPN
ijtc-685	22	20	,	,	PUNCT
ijtc-685	22	21	2019	2019	NUM
ijtc-685	22	22	;	;	PUNCT
ijtc-685	22	23	avermaete	avermaete	PROPN
ijtc-685	22	24	et	et	PROPN
ijtc-685	22	25	al	al	PROPN
ijtc-685	22	26	.	.	PROPN
ijtc-685	22	27	,	,	PUNCT
ijtc-685	22	28	2003	2003	NUM
ijtc-685	22	29	;	;	PUNCT
ijtc-685	22	30	chen	chen	PROPN
ijtc-685	22	31	et	et	PROPN
ijtc-685	22	32	al	al	PROPN
ijtc-685	22	33	.	.	PROPN
ijtc-685	22	34	,	,	PUNCT
ijtc-685	22	35	2020	2020	NUM
ijtc-685	22	36	;	;	PUNCT
ijtc-685	22	37	indarti	indarti	NOUN
ijtc-685	22	38	,	,	PUNCT
ijtc-685	22	39	2012	2012	NUM
ijtc-685	22	40	)	)	PUNCT
ijtc-685	22	41	.	.	PUNCT
ijtc-685	23	1	according	accord	VERB
ijtc-685	23	2	to	to	ADP
ijtc-685	23	3	rohmad	rohmad	ADJ
ijtc-685	23	4	hadiwijoyo	hadiwijoyo	NOUN
ijtc-685	23	5	quoted	quote	VERB
ijtc-685	23	6	from	from	ADP
ijtc-685	23	7	kompas	kompas	PROPN
ijtc-685	23	8	economy	economy	NOUN
ijtc-685	23	9	(	(	PUNCT
ijtc-685	23	10	2021	2021	NUM
ijtc-685	23	11	)	)	PUNCT
ijtc-685	23	12	there	there	PRON
ijtc-685	23	13	are	be	VERB
ijtc-685	23	14	three	three	NUM
ijtc-685	23	15	factors	factor	NOUN
ijtc-685	23	16	that	that	PRON
ijtc-685	23	17	make	make	VERB
ijtc-685	23	18	msmes	msme	NOUN
ijtc-685	23	19	able	able	ADJ
ijtc-685	23	20	to	to	PART
ijtc-685	23	21	survive	survive	VERB
ijtc-685	23	22	amidst	amidst	ADP
ijtc-685	23	23	economic	economic	ADJ
ijtc-685	23	24	crisis	crisis	NOUN
ijtc-685	23	25	conditions	condition	NOUN
ijtc-685	23	26	.	.	PUNCT
ijtc-685	24	1	first	first	ADV
ijtc-685	24	2	,	,	PUNCT
ijtc-685	24	3	in	in	ADP
ijtc-685	24	4	general	general	ADJ
ijtc-685	24	5	,	,	PUNCT
ijtc-685	24	6	msmes	msme	NOUN
ijtc-685	24	7	produce	produce	VERB
ijtc-685	24	8	consumer	consumer	NOUN
ijtc-685	24	9	goods	good	NOUN
ijtc-685	24	10	and	and	CCONJ
ijtc-685	24	11	services	service	NOUN
ijtc-685	24	12	that	that	PRON
ijtc-685	24	13	are	be	AUX
ijtc-685	24	14	close	close	ADJ
ijtc-685	24	15	to	to	ADP
ijtc-685	24	16	the	the	DET
ijtc-685	24	17	needs	need	NOUN
ijtc-685	24	18	of	of	ADP
ijtc-685	24	19	the	the	DET
ijtc-685	24	20	community	community	NOUN
ijtc-685	24	21	.	.	PUNCT
ijtc-685	25	1	second	second	ADJ
ijtc-685	25	2	,	,	PUNCT
ijtc-685	25	3	msme	msme	NOUN
ijtc-685	25	4	actors	actor	NOUN
ijtc-685	25	5	generally	generally	ADV
ijtc-685	25	6	utilize	utilize	VERB
ijtc-685	25	7	local	local	ADJ
ijtc-685	25	8	resources	resource	NOUN
ijtc-685	25	9	such	such	ADJ
ijtc-685	25	10	as	as	ADP
ijtc-685	25	11	human	human	ADJ
ijtc-685	25	12	resources	resource	NOUN
ijtc-685	25	13	,	,	PUNCT
ijtc-685	25	14	capital	capital	NOUN
ijtc-685	25	15	,	,	PUNCT
ijtc-685	25	16	raw	raw	ADJ
ijtc-685	25	17	materials	material	NOUN
ijtc-685	25	18	and	and	CCONJ
ijtc-685	25	19	equipment	equipment	NOUN
ijtc-685	25	20	.	.	PUNCT
ijtc-685	26	1	the	the	DET
ijtc-685	26	2	third	third	ADJ
ijtc-685	26	3	factor	factor	NOUN
ijtc-685	26	4	,	,	PUNCT
ijtc-685	26	5	in	in	ADP
ijtc-685	26	6	general	general	ADJ
ijtc-685	26	7	,	,	PUNCT
ijtc-685	26	8	msme	msme	NOUN
ijtc-685	26	9	businesses	business	NOUN
ijtc-685	26	10	are	be	AUX
ijtc-685	26	11	not	not	PART
ijtc-685	26	12	supported	support	VERB
ijtc-685	26	13	from	from	ADP
ijtc-685	26	14	bank	bank	NOUN
ijtc-685	26	15	loans	loan	NOUN
ijtc-685	26	16	but	but	CCONJ
ijtc-685	26	17	from	from	ADP
ijtc-685	26	18	their	their	PRON
ijtc-685	26	19	own	own	ADJ
ijtc-685	26	20	funds	fund	NOUN
ijtc-685	26	21	.	.	PUNCT
ijtc-685	27	1	capital	capital	NOUN
ijtc-685	27	2	is	be	AUX
ijtc-685	27	3	the	the	DET
ijtc-685	27	4	main	main	ADJ
ijtc-685	27	5	problem	problem	NOUN
ijtc-685	27	6	for	for	ADP
ijtc-685	27	7	a	a	DET
ijtc-685	27	8	business	business	NOUN
ijtc-685	27	9	to	to	ADP
ijtc-685	27	10	develop(sisharini	develop(sisharini	PROPN
ijtc-685	27	11	et	et	PROPN
ijtc-685	27	12	al	al	PROPN
ijtc-685	27	13	.	.	PROPN
ijtc-685	27	14	,	,	PUNCT
ijtc-685	27	15	2019	2019	NUM
ijtc-685	27	16	)	)	PUNCT
ijtc-685	27	17	.	.	PUNCT
ijtc-685	28	1	to	to	PART
ijtc-685	28	2	maintain	maintain	VERB
ijtc-685	28	3	and	and	CCONJ
ijtc-685	28	4	develop	develop	VERB
ijtc-685	28	5	a	a	DET
ijtc-685	28	6	business	business	NOUN
ijtc-685	28	7	in	in	ADP
ijtc-685	28	8	a	a	DET
ijtc-685	28	9	better	well	ADJ
ijtc-685	28	10	direction	direction	NOUN
ijtc-685	28	11	,	,	PUNCT
ijtc-685	28	12	a	a	DET
ijtc-685	28	13	financial	financial	ADJ
ijtc-685	28	14	strategy	strategy	NOUN
ijtc-685	28	15	is	be	AUX
ijtc-685	28	16	needed	need	VERB
ijtc-685	28	17	which	which	PRON
ijtc-685	28	18	is	be	AUX
ijtc-685	28	19	an	an	DET
ijtc-685	28	20	important	important	ADJ
ijtc-685	28	21	factor	factor	NOUN
ijtc-685	28	22	(	(	PUNCT
ijtc-685	28	23	susanti	susanti	X
ijtc-685	28	24	et	et	PROPN
ijtc-685	28	25	al	al	PROPN
ijtc-685	28	26	.	.	PROPN
ijtc-685	28	27	,	,	PUNCT
ijtc-685	28	28	2021	2021	NUM
ijtc-685	28	29	)	)	PUNCT
ijtc-685	28	30	.	.	PUNCT
ijtc-685	29	1	msmes	msme	NOUN
ijtc-685	29	2	that	that	PRON
ijtc-685	29	3	specifically	specifically	ADV
ijtc-685	29	4	receive	receive	VERB
ijtc-685	29	5	guidance	guidance	NOUN
ijtc-685	29	6	from	from	ADP
ijtc-685	29	7	certain	certain	ADJ
ijtc-685	29	8	agencies	agency	NOUN
ijtc-685	29	9	are	be	AUX
ijtc-685	29	10	proven	prove	VERB
ijtc-685	29	11	to	to	PART
ijtc-685	29	12	be	be	AUX
ijtc-685	29	13	able	able	ADJ
ijtc-685	29	14	to	to	PART
ijtc-685	29	15	prepare	prepare	VERB
ijtc-685	29	16	financial	financial	ADJ
ijtc-685	29	17	position	position	NOUN
ijtc-685	29	18	reports	report	NOUN
ijtc-685	29	19	,	,	PUNCT
ijtc-685	29	20	profit	profit	NOUN
ijtc-685	29	21	and	and	CCONJ
ijtc-685	29	22	loss	loss	NOUN
ijtc-685	29	23	reports	report	NOUN
ijtc-685	29	24	,	,	PUNCT
ijtc-685	29	25	and	and	CCONJ
ijtc-685	29	26	notes	note	NOUN
ijtc-685	29	27	on	on	ADP
ijtc-685	29	28	financial	financial	ADJ
ijtc-685	29	29	statements	statement	NOUN
ijtc-685	29	30	(	(	PUNCT
ijtc-685	29	31	ardila	ardila	NOUN
ijtc-685	29	32	et	et	PROPN
ijtc-685	29	33	al	al	PROPN
ijtc-685	29	34	.	.	PROPN
ijtc-685	29	35	,	,	PUNCT
ijtc-685	29	36	2019	2019	NUM
ijtc-685	29	37	)	)	PUNCT
ijtc-685	29	38	.	.	PUNCT
ijtc-685	30	1	the	the	DET
ijtc-685	30	2	increase	increase	NOUN
ijtc-685	30	3	in	in	ADP
ijtc-685	30	4	the	the	DET
ijtc-685	30	5	number	number	NOUN
ijtc-685	30	6	of	of	ADP
ijtc-685	30	7	msmes	msme	NOUN
ijtc-685	30	8	in	in	ADP
ijtc-685	30	9	karo	karo	PROPN
ijtc-685	30	10	regency	regency	PROPN
ijtc-685	30	11	from	from	ADP
ijtc-685	30	12	various	various	ADJ
ijtc-685	30	13	sectors	sector	NOUN
ijtc-685	30	14	is	be	AUX
ijtc-685	30	15	also	also	ADV
ijtc-685	30	16	supported	support	VERB
ijtc-685	30	17	because	because	SCONJ
ijtc-685	30	18	it	it	PRON
ijtc-685	30	19	is	be	AUX
ijtc-685	30	20	one	one	NUM
ijtc-685	30	21	of	of	ADP
ijtc-685	30	22	the	the	DET
ijtc-685	30	23	highly	highly	ADV
ijtc-685	30	24	developed	develop	VERB
ijtc-685	30	25	tourist	tourist	NOUN
ijtc-685	30	26	areas	area	NOUN
ijtc-685	30	27	because	because	SCONJ
ijtc-685	30	28	it	it	PRON
ijtc-685	30	29	is	be	AUX
ijtc-685	30	30	surrounded	surround	VERB
ijtc-685	30	31	by	by	ADP
ijtc-685	30	32	the	the	DET
ijtc-685	30	33	beauty	beauty	NOUN
ijtc-685	30	34	of	of	ADP
ijtc-685	30	35	lake	lake	PROPN
ijtc-685	30	36	toba	toba	PROPN
ijtc-685	30	37	.	.	PUNCT
ijtc-685	31	1	one	one	NUM
ijtc-685	31	2	of	of	ADP
ijtc-685	31	3	them	they	PRON
ijtc-685	31	4	is	be	AUX
ijtc-685	31	5	the	the	DET
ijtc-685	31	6	management	management	NOUN
ijtc-685	31	7	of	of	ADP
ijtc-685	31	8	the	the	DET
ijtc-685	31	9	homestay	homestay	PROPN
ijtc-685	31	10	business	business	NOUN
ijtc-685	31	11	should	should	AUX
ijtc-685	31	12	also	also	ADV
ijtc-685	31	13	make	make	VERB
ijtc-685	31	14	adequate	adequate	ADJ
ijtc-685	31	15	business	business	NOUN
ijtc-685	31	16	records	record	NOUN
ijtc-685	31	17	(	(	PUNCT
ijtc-685	31	18	accounting	accounting	NOUN
ijtc-685	31	19	)	)	PUNCT
ijtc-685	31	20	even	even	ADV
ijtc-685	31	21	if	if	SCONJ
ijtc-685	31	22	in	in	ADP
ijtc-685	31	23	a	a	DET
ijtc-685	31	24	simple	simple	ADJ
ijtc-685	31	25	form	form	NOUN
ijtc-685	31	26	,	,	PUNCT
ijtc-685	31	27	so	so	SCONJ
ijtc-685	31	28	that	that	SCONJ
ijtc-685	31	29	the	the	DET
ijtc-685	31	30	business	business	NOUN
ijtc-685	31	31	development	development	NOUN
ijtc-685	31	32	and	and	CCONJ
ijtc-685	31	33	finances	finance	NOUN
ijtc-685	31	34	of	of	ADP
ijtc-685	31	35	the	the	DET
ijtc-685	31	36	homestay	homestay	PROPN
ijtc-685	31	37	business	business	NOUN
ijtc-685	31	38	can	can	AUX
ijtc-685	31	39	be	be	AUX
ijtc-685	31	40	orderly	orderly	ADJ
ijtc-685	31	41	and	and	CCONJ
ijtc-685	31	42	accountable	accountable	ADJ
ijtc-685	31	43	so	so	SCONJ
ijtc-685	31	44	that	that	SCONJ
ijtc-685	31	45	information	information	NOUN
ijtc-685	31	46	about	about	ADP
ijtc-685	31	47	income	income	NOUN
ijtc-685	31	48	and	and	CCONJ
ijtc-685	31	49	costs	cost	NOUN
ijtc-685	31	50	earned	earn	VERB
ijtc-685	31	51	during	during	ADP
ijtc-685	31	52	the	the	DET
ijtc-685	31	53	current	current	ADJ
ijtc-685	31	54	year	year	NOUN
ijtc-685	31	55	can	can	AUX
ijtc-685	31	56	be	be	AUX
ijtc-685	31	57	properly	properly	ADV
ijtc-685	31	58	recorded	record	VERB
ijtc-685	31	59	,	,	PUNCT
ijtc-685	31	60	in	in	ADP
ijtc-685	31	61	order	order	NOUN
ijtc-685	31	62	to	to	PART
ijtc-685	31	63	compile	compile	VERB
ijtc-685	31	64	business	business	NOUN
ijtc-685	31	65	financial	financial	ADJ
ijtc-685	31	66	reports	report	NOUN
ijtc-685	31	67	(	(	PUNCT
ijtc-685	31	68	ngatemin	ngatemin	NOUN
ijtc-685	31	69	,	,	PUNCT
ijtc-685	31	70	2019	2019	NUM
ijtc-685	31	71	)	)	PUNCT
ijtc-685	31	72	.	.	PUNCT
ijtc-685	32	1	management	management	NOUN
ijtc-685	32	2	training	training	NOUN
ijtc-685	32	3	related	relate	VERB
ijtc-685	32	4	to	to	ADP
ijtc-685	32	5	financial	financial	ADJ
ijtc-685	32	6	records	record	NOUN
ijtc-685	32	7	is	be	AUX
ijtc-685	32	8	one	one	NUM
ijtc-685	32	9	way	way	NOUN
ijtc-685	32	10	to	to	PART
ijtc-685	32	11	improve	improve	VERB
ijtc-685	32	12	the	the	DET
ijtc-685	32	13	quality	quality	NOUN
ijtc-685	32	14	and	and	CCONJ
ijtc-685	32	15	quantity	quantity	NOUN
ijtc-685	32	16	of	of	ADP
ijtc-685	32	17	products	product	NOUN
ijtc-685	32	18	produced	produce	VERB
ijtc-685	32	19	,	,	PUNCT
ijtc-685	32	20	improve	improve	VERB
ijtc-685	32	21	management	management	NOUN
ijtc-685	32	22	,	,	PUNCT
ijtc-685	32	23	and	and	CCONJ
ijtc-685	32	24	expand	expand	VERB
ijtc-685	32	25	marketing	marketing	NOUN
ijtc-685	32	26	networks	network	NOUN
ijtc-685	32	27	(	(	PUNCT
ijtc-685	32	28	prayitno	prayitno	NOUN
ijtc-685	32	29	et	et	PROPN
ijtc-685	32	30	al	al	PROPN
ijtc-685	32	31	.	.	PROPN
ijtc-685	32	32	,	,	PUNCT
ijtc-685	32	33	n.d	n.d	PROPN
ijtc-685	32	34	.	.	PROPN
ijtc-685	32	35	)	)	PUNCT
ijtc-685	32	36	.	.	PUNCT
ijtc-685	33	1	in	in	ADP
ijtc-685	33	2	order	order	NOUN
ijtc-685	33	3	to	to	PART
ijtc-685	33	4	help	help	VERB
ijtc-685	33	5	msmes	msme	NOUN
ijtc-685	33	6	compile	compile	VERB
ijtc-685	33	7	their	their	PRON
ijtc-685	33	8	financial	financial	ADJ
ijtc-685	33	9	reporting	reporting	NOUN
ijtc-685	33	10	needs	need	NOUN
ijtc-685	33	11	,	,	PUNCT
ijtc-685	33	12	the	the	DET
ijtc-685	33	13	indonesian	indonesian	ADJ
ijtc-685	33	14	accounting	accounting	PROPN
ijtc-685	33	15	association	association	PROPN
ijtc-685	33	16	(	(	PUNCT
ijtc-685	33	17	iai	iai	PROPN
ijtc-685	33	18	)	)	PUNCT
ijtc-685	33	19	in	in	ADP
ijtc-685	33	20	2018	2018	NUM
ijtc-685	33	21	issued	issue	VERB
ijtc-685	33	22	micro	micro	NOUN
ijtc-685	33	23	,	,	PUNCT
ijtc-685	33	24	small	small	ADJ
ijtc-685	33	25	and	and	CCONJ
ijtc-685	33	26	medium	medium	ADJ
ijtc-685	33	27	entity	entity	NOUN
ijtc-685	33	28	financial	financial	ADJ
ijtc-685	33	29	accounting	accounting	NOUN
ijtc-685	33	30	standards	standard	NOUN
ijtc-685	33	31	(	(	PUNCT
ijtc-685	33	32	sak	sak	PROPN
ijtc-685	33	33	emkm	emkm	NOUN
ijtc-685	33	34	)	)	PUNCT
ijtc-685	33	35	to	to	PART
ijtc-685	33	36	increase	increase	VERB
ijtc-685	33	37	the	the	DET
ijtc-685	33	38	transparency	transparency	NOUN
ijtc-685	33	39	and	and	CCONJ
ijtc-685	33	40	accountability	accountability	NOUN
ijtc-685	33	41	of	of	ADP
ijtc-685	33	42	entity	entity	NOUN
ijtc-685	33	43	financial	financial	ADJ
ijtc-685	33	44	reporting	reporting	NOUN
ijtc-685	33	45	while	while	SCONJ
ijtc-685	33	46	at	at	ADP
ijtc-685	33	47	the	the	DET
ijtc-685	33	48	same	same	ADJ
ijtc-685	33	49	time	time	NOUN
ijtc-685	33	50	encouraging	encourage	VERB
ijtc-685	33	51	the	the	DET
ijtc-685	33	52	growth	growth	NOUN
ijtc-685	33	53	of	of	ADP
ijtc-685	33	54	developing	develop	VERB
ijtc-685	33	55	msmes	msme	NOUN
ijtc-685	33	56	in	in	ADP
ijtc-685	33	57	indonesia	indonesia	PROPN
ijtc-685	33	58	.	.	PUNCT
ijtc-685	34	1	thus	thus	ADV
ijtc-685	34	2	,	,	PUNCT
ijtc-685	34	3	msmes	msme	NOUN
ijtc-685	34	4	can	can	AUX
ijtc-685	34	5	obtain	obtain	VERB
ijtc-685	34	6	information	information	NOUN
ijtc-685	34	7	that	that	PRON
ijtc-685	34	8	is	be	AUX
ijtc-685	34	9	important	important	ADJ
ijtc-685	34	10	for	for	ADP
ijtc-685	34	11	the	the	DET
ijtc-685	34	12	continuity	continuity	NOUN
ijtc-685	34	13	of	of	ADP
ijtc-685	34	14	their	their	PRON
ijtc-685	34	15	business	business	NOUN
ijtc-685	34	16	,	,	PUNCT
ijtc-685	34	17	including	include	VERB
ijtc-685	34	18	information	information	NOUN
ijtc-685	34	19	on	on	ADP
ijtc-685	34	20	changes	change	NOUN
ijtc-685	34	21	in	in	ADP
ijtc-685	34	22	business	business	NOUN
ijtc-685	34	23	owner	owner	NOUN
ijtc-685	34	24	's	's	PART
ijtc-685	34	25	capital	capital	NOUN
ijtc-685	34	26	,	,	PUNCT
ijtc-685	34	27	information	information	NOUN
ijtc-685	34	28	on	on	ADP
ijtc-685	34	29	cash	cash	NOUN
ijtc-685	34	30	receipts	receipt	NOUN
ijtc-685	34	31	and	and	CCONJ
ijtc-685	34	32	disbursements	disbursement	NOUN
ijtc-685	34	33	,	,	PUNCT
ijtc-685	34	34	and	and	CCONJ
ijtc-685	34	35	information	information	NOUN
ijtc-685	34	36	on	on	ADP
ijtc-685	34	37	the	the	DET
ijtc-685	34	38	financial	financial	ADJ
ijtc-685	34	39	position	position	NOUN
ijtc-685	34	40	of	of	ADP
ijtc-685	34	41	the	the	DET
ijtc-685	34	42	business	business	NOUN
ijtc-685	34	43	(	(	PUNCT
ijtc-685	34	44	anisere	anisere	NOUN
ijtc-685	34	45	-	-	PUNCT
ijtc-685	34	46	hameed	hameed	NOUN
ijtc-685	34	47	,	,	PUNCT
ijtc-685	34	48	2021	2021	NUM
ijtc-685	34	49	)	)	PUNCT
ijtc-685	34	50	.	.	PUNCT
ijtc-685	35	1	in	in	ADP
ijtc-685	35	2	managing	manage	VERB
ijtc-685	35	3	finances	finance	NOUN
ijtc-685	35	4	in	in	ADP
ijtc-685	35	5	smes	sme	NOUN
ijtc-685	35	6	,	,	PUNCT
ijtc-685	35	7	good	good	ADJ
ijtc-685	35	8	accounting	accounting	NOUN
ijtc-685	35	9	skills	skill	NOUN
ijtc-685	35	10	are	be	AUX
ijtc-685	35	11	needed	need	VERB
ijtc-685	35	12	by	by	ADP
ijtc-685	35	13	small	small	ADJ
ijtc-685	35	14	and	and	CCONJ
ijtc-685	35	15	medium	medium	ADJ
ijtc-685	35	16	business	business	NOUN
ijtc-685	35	17	entrepreneurs	entrepreneur	NOUN
ijtc-685	35	18	(	(	PUNCT
ijtc-685	35	19	diana	diana	PROPN
ijtc-685	35	20	,	,	PUNCT
ijtc-685	35	21	n.d	n.d	PROPN
ijtc-685	35	22	.	.	PROPN
ijtc-685	35	23	)	)	PUNCT
ijtc-685	35	24	.	.	PUNCT
ijtc-685	36	1	preparation	preparation	NOUN
ijtc-685	36	2	of	of	ADP
ijtc-685	36	3	financial	financial	ADJ
ijtc-685	36	4	reports	report	NOUN
ijtc-685	36	5	based	base	VERB
ijtc-685	36	6	on	on	ADP
ijtc-685	36	7	financial	financial	ADJ
ijtc-685	36	8	accounting	accounting	NOUN
ijtc-685	36	9	standards	standard	NOUN
ijtc-685	36	10	can	can	AUX
ijtc-685	36	11	improve	improve	VERB
ijtc-685	36	12	the	the	DET
ijtc-685	36	13	quality	quality	NOUN
ijtc-685	36	14	of	of	ADP
ijtc-685	36	15	financial	financial	ADJ
ijtc-685	36	16	reports	report	NOUN
ijtc-685	36	17	,	,	PUNCT
ijtc-685	36	18	which	which	PRON
ijtc-685	36	19	will	will	AUX
ijtc-685	36	20	boost	boost	VERB
ijtc-685	36	21	the	the	DET
ijtc-685	36	22	credibility	credibility	NOUN
ijtc-685	36	23	of	of	ADP
ijtc-685	36	24	the	the	DET
ijtc-685	36	25	relevant	relevant	ADJ
ijtc-685	36	26	financial	financial	ADJ
ijtc-685	36	27	reports	report	NOUN
ijtc-685	36	28	(	(	PUNCT
ijtc-685	36	29	mukoffi	mukoffi	NOUN
ijtc-685	36	30	&	&	CCONJ
ijtc-685	36	31	sulistiyowati	sulistiyowati	PROPN
ijtc-685	36	32	,	,	PUNCT
ijtc-685	36	33	2019	2019	NUM
ijtc-685	36	34	)	)	PUNCT
ijtc-685	36	35	however	however	ADV
ijtc-685	36	36	,	,	PUNCT
ijtc-685	36	37	the	the	DET
ijtc-685	36	38	thing	thing	NOUN
ijtc-685	36	39	that	that	PRON
ijtc-685	36	40	has	have	AUX
ijtc-685	36	41	become	become	VERB
ijtc-685	36	42	an	an	DET
ijtc-685	36	43	obstacle	obstacle	NOUN
ijtc-685	36	44	for	for	ADP
ijtc-685	36	45	emkm	emkm	NOUN
ijtc-685	36	46	is	be	AUX
ijtc-685	36	47	that	that	SCONJ
ijtc-685	36	48	not	not	PART
ijtc-685	36	49	many	many	ADJ
ijtc-685	36	50	emkm	emkm	NOUN
ijtc-685	36	51	are	be	AUX
ijtc-685	36	52	able	able	ADJ
ijtc-685	36	53	to	to	PART
ijtc-685	36	54	carry	carry	VERB
ijtc-685	36	55	out	out	ADP
ijtc-685	36	56	records	record	NOUN
ijtc-685	36	57	,	,	PUNCT
ijtc-685	36	58	bookkeeping	bookkeeping	NOUN
ijtc-685	36	59	and	and	CCONJ
ijtc-685	36	60	even	even	ADV
ijtc-685	36	61	financial	financial	ADJ
ijtc-685	36	62	reporting	reporting	NOUN
ijtc-685	36	63	.	.	PUNCT
ijtc-685	37	1	even	even	ADV
ijtc-685	37	2	though	though	SCONJ
ijtc-685	37	3	the	the	DET
ijtc-685	37	4	organization	organization	NOUN
ijtc-685	37	5	of	of	ADP
ijtc-685	37	6	records	record	NOUN
ijtc-685	37	7	,	,	PUNCT
ijtc-685	37	8	bookkeeping	bookkeeping	NOUN
ijtc-685	37	9	and	and	CCONJ
ijtc-685	37	10	financial	financial	ADJ
ijtc-685	37	11	reporting	reporting	NOUN
ijtc-685	37	12	is	be	AUX
ijtc-685	37	13	an	an	DET
ijtc-685	37	14	important	important	ADJ
ijtc-685	37	15	thing	thing	NOUN
ijtc-685	37	16	that	that	PRON
ijtc-685	37	17	needs	need	VERB
ijtc-685	37	18	to	to	PART
ijtc-685	37	19	be	be	AUX
ijtc-685	37	20	done	do	VERB
ijtc-685	37	21	by	by	ADP
ijtc-685	37	22	every	every	DET
ijtc-685	37	23	entity	entity	NOUN
ijtc-685	37	24	,	,	PUNCT
ijtc-685	37	25	so	so	SCONJ
ijtc-685	37	26	that	that	SCONJ
ijtc-685	37	27	the	the	DET
ijtc-685	37	28	entity	entity	NOUN
ijtc-685	37	29	can	can	AUX
ijtc-685	37	30	evaluate	evaluate	VERB
ijtc-685	37	31	the	the	DET
ijtc-685	37	32	entity	entity	NOUN
ijtc-685	37	33	's	's	PART
ijtc-685	37	34	performance	performance	NOUN
ijtc-685	37	35	every	every	DET
ijtc-685	37	36	year	year	NOUN
ijtc-685	37	37	.	.	PUNCT
ijtc-685	38	1	in	in	ADP
ijtc-685	38	2	addition	addition	NOUN
ijtc-685	38	3	,	,	PUNCT
ijtc-685	38	4	entities	entity	NOUN
ijtc-685	38	5	can	can	AUX
ijtc-685	38	6	also	also	ADV
ijtc-685	38	7	add	add	VERB
ijtc-685	38	8	to	to	ADP
ijtc-685	38	9	their	their	PRON
ijtc-685	38	10	business	business	NOUN
ijtc-685	38	11	working	work	VERB
ijtc-685	38	12	capital	capital	NOUN
ijtc-685	38	13	from	from	ADP
ijtc-685	38	14	bank	bank	NOUN
ijtc-685	38	15	loans	loan	NOUN
ijtc-685	38	16	by	by	ADP
ijtc-685	38	17	attaching	attach	VERB
ijtc-685	38	18	the	the	DET
ijtc-685	38	19	entity	entity	NOUN
ijtc-685	38	20	's	's	PART
ijtc-685	38	21	financial	financial	ADJ
ijtc-685	38	22	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-685	38	23	implementation	implementation	NOUN
ijtc-685	38	24	of	of	ADP
ijtc-685	38	25	financial	financial	ADJ
ijtc-685	38	26	accounting	accounting	NOUN
ijtc-685	38	27	standards	standard	NOUN
ijtc-685	38	28	for	for	ADP
ijtc-685	38	29	small	small	ADJ
ijtc-685	38	30	and	and	CCONJ
ijtc-685	38	31	medium	medium	ADJ
ijtc-685	38	32	entities	entity	NOUN
ijtc-685	38	33	in	in	ADP
ijtc-685	38	34	berastagi	berastagi	ADJ
ijtc-685	38	35	smes	sme	NOUN
ijtc-685	38	36	,	,	PUNCT
ijtc-685	38	37	karo	karo	NOUN
ijtc-685	38	38	district	district	NOUN
ijtc-685	38	39	pakpahan	pakpahan	NOUN
ijtc-685	38	40	and	and	CCONJ
ijtc-685	38	41	naibaho	naibaho	NOUN
ijtc-685	38	42	,	,	PUNCT
ijtc-685	38	43	197	197	NUM
ijtc-685	38	44	|	|	ADV
ijtc-685	38	45	ilomata	ilomata	PROPN
ijtc-685	38	46	international	international	ADJ
ijtc-685	38	47	journal	journal	NOUN
ijtc-685	38	48	of	of	ADP
ijtc-685	38	49	tax	tax	PROPN
ijtc-685	38	50	&	&	CCONJ
ijtc-685	38	51	accounting	account	VERB
ijtc-685	38	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-685	38	53	statements	statement	NOUN
ijtc-685	38	54	(	(	PUNCT
ijtc-685	38	55	nina	nina	PROPN
ijtc-685	38	56	et	et	PROPN
ijtc-685	38	57	al	al	PROPN
ijtc-685	38	58	.	.	PROPN
ijtc-685	38	59	,	,	PUNCT
ijtc-685	38	60	2018	2018	NUM
ijtc-685	38	61	)	)	PUNCT
ijtc-685	38	62	.	.	PUNCT
ijtc-685	39	1	there	there	PRON
ijtc-685	39	2	are	be	VERB
ijtc-685	39	3	only	only	ADV
ijtc-685	39	4	a	a	DET
ijtc-685	39	5	small	small	ADJ
ijtc-685	39	6	number	number	NOUN
ijtc-685	39	7	of	of	ADP
ijtc-685	39	8	msmes	msme	NOUN
ijtc-685	39	9	that	that	PRON
ijtc-685	39	10	have	have	AUX
ijtc-685	39	11	managed	manage	VERB
ijtc-685	39	12	to	to	PART
ijtc-685	39	13	achieve	achieve	VERB
ijtc-685	39	14	extraordinary	extraordinary	ADJ
ijtc-685	39	15	performance	performance	NOUN
ijtc-685	39	16	and	and	CCONJ
ijtc-685	39	17	sustainable	sustainable	ADJ
ijtc-685	39	18	growth	growth	NOUN
ijtc-685	39	19	(	(	PUNCT
ijtc-685	39	20	sidik	sidik	NOUN
ijtc-685	39	21	,	,	PUNCT
ijtc-685	39	22	2012	2012	NUM
ijtc-685	39	23	)	)	PUNCT
ijtc-685	39	24	.	.	PUNCT
ijtc-685	40	1	not	not	PART
ijtc-685	40	2	having	have	VERB
ijtc-685	40	3	human	human	ADJ
ijtc-685	40	4	resources	resource	NOUN
ijtc-685	40	5	who	who	PRON
ijtc-685	40	6	understand	understand	VERB
ijtc-685	40	7	the	the	DET
ijtc-685	40	8	preparation	preparation	NOUN
ijtc-685	40	9	of	of	ADP
ijtc-685	40	10	financial	financial	ADJ
ijtc-685	40	11	reports	report	NOUN
ijtc-685	40	12	in	in	ADP
ijtc-685	40	13	accordance	accordance	NOUN
ijtc-685	40	14	with	with	ADP
ijtc-685	40	15	financial	financial	ADJ
ijtc-685	40	16	accounting	accounting	NOUN
ijtc-685	40	17	standards	standard	NOUN
ijtc-685	40	18	is	be	AUX
ijtc-685	40	19	an	an	DET
ijtc-685	40	20	obstacle	obstacle	NOUN
ijtc-685	40	21	experienced	experience	VERB
ijtc-685	40	22	by	by	ADP
ijtc-685	40	23	many	many	ADJ
ijtc-685	40	24	business	business	NOUN
ijtc-685	40	25	actors	actor	NOUN
ijtc-685	40	26	(	(	PUNCT
ijtc-685	40	27	cenamor	cenamor	NOUN
ijtc-685	40	28	et	et	PROPN
ijtc-685	40	29	al	al	PROPN
ijtc-685	40	30	.	.	PROPN
ijtc-685	40	31	,	,	PUNCT
ijtc-685	40	32	n.d	n.d	PROPN
ijtc-685	40	33	.	.	PROPN
ijtc-685	40	34	;	;	PUNCT
ijtc-685	40	35	sholikin	sholikin	PROPN
ijtc-685	40	36	&	&	CCONJ
ijtc-685	40	37	setiawan	setiawan	PROPN
ijtc-685	40	38	,	,	PUNCT
ijtc-685	40	39	2018	2018	NUM
ijtc-685	40	40	)	)	PUNCT
ijtc-685	40	41	.	.	PUNCT
ijtc-685	41	1	to	to	PART
ijtc-685	41	2	support	support	VERB
ijtc-685	41	3	the	the	DET
ijtc-685	41	4	implementation	implementation	NOUN
ijtc-685	41	5	of	of	ADP
ijtc-685	41	6	sak	sak	PROPN
ijtc-685	41	7	emkm	emkm	NOUN
ijtc-685	41	8	,	,	PUNCT
ijtc-685	41	9	training	training	NOUN
ijtc-685	41	10	and	and	CCONJ
ijtc-685	41	11	assistance	assistance	NOUN
ijtc-685	41	12	is	be	AUX
ijtc-685	41	13	needed	need	VERB
ijtc-685	41	14	for	for	ADP
ijtc-685	41	15	human	human	ADJ
ijtc-685	41	16	resources	resource	NOUN
ijtc-685	41	17	so	so	SCONJ
ijtc-685	41	18	that	that	SCONJ
ijtc-685	41	19	they	they	PRON
ijtc-685	41	20	can	can	AUX
ijtc-685	41	21	prepare	prepare	VERB
ijtc-685	41	22	msme	msme	NOUN
ijtc-685	41	23	financial	financial	ADJ
ijtc-685	41	24	reports	report	NOUN
ijtc-685	41	25	that	that	PRON
ijtc-685	41	26	must	must	AUX
ijtc-685	41	27	meet	meet	VERB
ijtc-685	41	28	sak	sak	PROPN
ijtc-685	41	29	emkm	emkm	PROPN
ijtc-685	41	30	standards	standard	NOUN
ijtc-685	41	31	so	so	SCONJ
ijtc-685	41	32	that	that	SCONJ
ijtc-685	41	33	it	it	PRON
ijtc-685	41	34	makes	make	VERB
ijtc-685	41	35	it	it	PRON
ijtc-685	41	36	easier	easy	ADJ
ijtc-685	41	37	to	to	PART
ijtc-685	41	38	apply	apply	VERB
ijtc-685	41	39	for	for	ADP
ijtc-685	41	40	business	business	NOUN
ijtc-685	41	41	capital	capital	NOUN
ijtc-685	41	42	(	(	PUNCT
ijtc-685	41	43	wahyuni	wahyuni	PROPN
ijtc-685	41	44	&	&	CCONJ
ijtc-685	41	45	sutomo	sutomo	PROPN
ijtc-685	41	46	,	,	PUNCT
ijtc-685	41	47	2021	2021	NUM
ijtc-685	41	48	)	)	PUNCT
ijtc-685	41	49	.	.	PUNCT
ijtc-685	42	1	perceptions	perception	NOUN
ijtc-685	42	2	of	of	ADP
ijtc-685	42	3	the	the	DET
ijtc-685	42	4	usefulness	usefulness	NOUN
ijtc-685	42	5	of	of	ADP
ijtc-685	42	6	sak	sak	PROPN
ijtc-685	42	7	emkm	emkm	PROPN
ijtc-685	42	8	vary	vary	VERB
ijtc-685	42	9	depending	depend	VERB
ijtc-685	42	10	on	on	ADP
ijtc-685	42	11	the	the	DET
ijtc-685	42	12	needs	need	NOUN
ijtc-685	42	13	of	of	ADP
ijtc-685	42	14	business	business	NOUN
ijtc-685	42	15	actors	actor	NOUN
ijtc-685	42	16	which	which	PRON
ijtc-685	42	17	are	be	AUX
ijtc-685	42	18	strongly	strongly	ADV
ijtc-685	42	19	influenced	influence	VERB
ijtc-685	42	20	by	by	ADP
ijtc-685	42	21	the	the	DET
ijtc-685	42	22	level	level	NOUN
ijtc-685	42	23	of	of	ADP
ijtc-685	42	24	education	education	NOUN
ijtc-685	42	25	(	(	PUNCT
ijtc-685	42	26	purwanti	purwanti	X
ijtc-685	42	27	et	et	PROPN
ijtc-685	42	28	al	al	PROPN
ijtc-685	42	29	.	.	PROPN
ijtc-685	42	30	,	,	PUNCT
ijtc-685	42	31	n.d	n.d	PROPN
ijtc-685	42	32	.	.	PROPN
ijtc-685	42	33	)	)	PUNCT
ijtc-685	42	34	.	.	PUNCT
ijtc-685	43	1	the	the	DET
ijtc-685	43	2	low	low	ADJ
ijtc-685	43	3	interest	interest	NOUN
ijtc-685	43	4	of	of	ADP
ijtc-685	43	5	msme	msme	NOUN
ijtc-685	43	6	actors	actor	NOUN
ijtc-685	43	7	in	in	ADP
ijtc-685	43	8	compiling	compile	VERB
ijtc-685	43	9	financial	financial	ADJ
ijtc-685	43	10	reports	report	NOUN
ijtc-685	43	11	and	and	CCONJ
ijtc-685	43	12	because	because	SCONJ
ijtc-685	43	13	of	of	ADP
ijtc-685	43	14	the	the	DET
ijtc-685	43	15	small	small	ADJ
ijtc-685	43	16	scope	scope	NOUN
ijtc-685	43	17	of	of	ADP
ijtc-685	43	18	the	the	DET
ijtc-685	43	19	company	company	NOUN
ijtc-685	43	20	so	so	SCONJ
ijtc-685	43	21	that	that	SCONJ
ijtc-685	43	22	msme	msme	NOUN
ijtc-685	43	23	actors	actor	NOUN
ijtc-685	43	24	consider	consider	VERB
ijtc-685	43	25	it	it	PRON
ijtc-685	43	26	unnecessary	unnecessary	ADJ
ijtc-685	43	27	to	to	PART
ijtc-685	43	28	prepare	prepare	VERB
ijtc-685	43	29	financial	financial	ADJ
ijtc-685	43	30	reports	report	NOUN
ijtc-685	43	31	are	be	AUX
ijtc-685	43	32	another	another	DET
ijtc-685	43	33	factor	factor	NOUN
ijtc-685	43	34	that	that	PRON
ijtc-685	43	35	causes	cause	VERB
ijtc-685	43	36	msme	msme	NOUN
ijtc-685	43	37	actors	actor	NOUN
ijtc-685	43	38	not	not	PART
ijtc-685	43	39	to	to	PART
ijtc-685	43	40	prepare	prepare	VERB
ijtc-685	43	41	financial	financial	ADJ
ijtc-685	43	42	reports	report	NOUN
ijtc-685	43	43	in	in	ADP
ijtc-685	43	44	accordance	accordance	NOUN
ijtc-685	43	45	with	with	ADP
ijtc-685	43	46	sak	sak	PROPN
ijtc-685	43	47	emkm	emkm	PROPN
ijtc-685	43	48	entrepreneurs	entrepreneur	NOUN
ijtc-685	43	49	with	with	ADP
ijtc-685	43	50	an	an	DET
ijtc-685	43	51	accounting	accounting	NOUN
ijtc-685	43	52	background	background	NOUN
ijtc-685	43	53	are	be	AUX
ijtc-685	43	54	believed	believe	VERB
ijtc-685	43	55	to	to	PART
ijtc-685	43	56	have	have	VERB
ijtc-685	43	57	a	a	DET
ijtc-685	43	58	better	well	ADJ
ijtc-685	43	59	perception	perception	NOUN
ijtc-685	43	60	of	of	ADP
ijtc-685	43	61	(	(	PUNCT
ijtc-685	43	62	barker	barker	PROPN
ijtc-685	43	63	&	&	CCONJ
ijtc-685	43	64	noonan	noonan	PROPN
ijtc-685	43	65	,	,	PUNCT
ijtc-685	43	66	1996	1996	NUM
ijtc-685	43	67	;	;	PUNCT
ijtc-685	43	68	gumelar	gumelar	ADJ
ijtc-685	43	69	et	et	PROPN
ijtc-685	43	70	al	al	PROPN
ijtc-685	43	71	.	.	PROPN
ijtc-685	43	72	,	,	PUNCT
ijtc-685	43	73	2022	2022	NUM
ijtc-685	43	74	;	;	PUNCT
ijtc-685	43	75	rizky	rizky	PROPN
ijtc-685	43	76	,	,	PUNCT
ijtc-685	43	77	2019	2019	NUM
ijtc-685	43	78	)	)	PUNCT
ijtc-685	43	79	.	.	PUNCT
ijtc-685	44	1	sak	sak	PROPN
ijtc-685	44	2	emkm	emkm	PROPN
ijtc-685	44	3	compared	compare	VERB
ijtc-685	44	4	to	to	ADP
ijtc-685	44	5	entrepreneurs	entrepreneur	NOUN
ijtc-685	44	6	with	with	ADP
ijtc-685	44	7	non	non	ADJ
ijtc-685	44	8	-	-	ADJ
ijtc-685	44	9	accounting	accounting	ADJ
ijtc-685	44	10	educational	educational	ADJ
ijtc-685	44	11	background	background	NOUN
ijtc-685	44	12	.	.	PUNCT
ijtc-685	45	1	(	(	PUNCT
ijtc-685	45	2	arda	arda	NOUN
ijtc-685	45	3	,	,	PUNCT
ijtc-685	45	4	2021	2021	NUM
ijtc-685	45	5	)	)	PUNCT
ijtc-685	45	6	.	.	PUNCT
ijtc-685	46	1	the	the	DET
ijtc-685	46	2	level	level	NOUN
ijtc-685	46	3	of	of	ADP
ijtc-685	46	4	information	information	NOUN
ijtc-685	46	5	about	about	ADP
ijtc-685	46	6	sak	sak	PROPN
ijtc-685	46	7	emkm	emkm	NOUN
ijtc-685	46	8	,	,	PUNCT
ijtc-685	46	9	educational	educational	ADJ
ijtc-685	46	10	background	background	NOUN
ijtc-685	46	11	and	and	CCONJ
ijtc-685	46	12	educational	educational	ADJ
ijtc-685	46	13	level	level	NOUN
ijtc-685	46	14	of	of	ADP
ijtc-685	46	15	msme	msme	NOUN
ijtc-685	46	16	entrepreneurs	entrepreneur	NOUN
ijtc-685	46	17	greatly	greatly	ADV
ijtc-685	46	18	influences	influence	VERB
ijtc-685	46	19	the	the	DET
ijtc-685	46	20	understanding	understanding	NOUN
ijtc-685	46	21	of	of	ADP
ijtc-685	46	22	business	business	NOUN
ijtc-685	46	23	owners	owner	NOUN
ijtc-685	46	24	on	on	ADP
ijtc-685	46	25	sak	sak	PROPN
ijtc-685	46	26	emkm	emkm	PROPN
ijtc-685	46	27	(	(	PUNCT
ijtc-685	46	28	adhikara	adhikara	PROPN
ijtc-685	46	29	,	,	PUNCT
ijtc-685	46	30	2018	2018	NUM
ijtc-685	46	31	)	)	PUNCT
ijtc-685	46	32	.	.	PUNCT
ijtc-685	47	1	on	on	ADP
ijtc-685	47	2	the	the	DET
ijtc-685	47	3	other	other	ADJ
ijtc-685	47	4	hand	hand	NOUN
ijtc-685	47	5	,	,	PUNCT
ijtc-685	47	6	msmes	msme	NOUN
ijtc-685	47	7	are	be	AUX
ijtc-685	47	8	not	not	PART
ijtc-685	47	9	ready	ready	ADJ
ijtc-685	47	10	to	to	PART
ijtc-685	47	11	implement	implement	VERB
ijtc-685	47	12	sak	sak	PROPN
ijtc-685	47	13	emkm	emkm	NOUN
ijtc-685	47	14	and	and	CCONJ
ijtc-685	47	15	do	do	AUX
ijtc-685	47	16	not	not	PART
ijtc-685	47	17	understand	understand	VERB
ijtc-685	47	18	the	the	DET
ijtc-685	47	19	importance	importance	NOUN
ijtc-685	47	20	of	of	ADP
ijtc-685	47	21	issuing	issue	VERB
ijtc-685	47	22	sak	sak	PROPN
ijtc-685	47	23	emkm	emkm	NOUN
ijtc-685	47	24	(	(	PUNCT
ijtc-685	47	25	zulfikar	zulfikar	NOUN
ijtc-685	47	26	et	et	PROPN
ijtc-685	47	27	al	al	PROPN
ijtc-685	47	28	.	.	PROPN
ijtc-685	47	29	,	,	PUNCT
ijtc-685	47	30	2022	2022	NUM
ijtc-685	47	31	)	)	PUNCT
ijtc-685	47	32	.	.	PUNCT
ijtc-685	48	1	most	most	ADJ
ijtc-685	48	2	msme	msme	NOUN
ijtc-685	48	3	business	business	NOUN
ijtc-685	48	4	actors	actor	NOUN
ijtc-685	48	5	only	only	ADV
ijtc-685	48	6	record	record	VERB
ijtc-685	48	7	cash	cash	NOUN
ijtc-685	48	8	inflows	inflow	NOUN
ijtc-685	48	9	,	,	PUNCT
ijtc-685	48	10	record	record	NOUN
ijtc-685	48	11	sales	sale	NOUN
ijtc-685	48	12	,	,	PUNCT
ijtc-685	48	13	record	record	NOUN
ijtc-685	48	14	expenses	expense	NOUN
ijtc-685	48	15	,	,	PUNCT
ijtc-685	48	16	record	record	NOUN
ijtc-685	48	17	salaries	salary	NOUN
ijtc-685	48	18	,	,	PUNCT
ijtc-685	48	19	record	record	NOUN
ijtc-685	48	20	debts	debt	NOUN
ijtc-685	48	21	,	,	PUNCT
ijtc-685	48	22	record	record	NOUN
ijtc-685	48	23	purchases	purchase	NOUN
ijtc-685	48	24	,	,	PUNCT
ijtc-685	48	25	record	record	NOUN
ijtc-685	48	26	inventories	inventory	NOUN
ijtc-685	48	27	,	,	PUNCT
ijtc-685	48	28	and	and	CCONJ
ijtc-685	48	29	record	record	NOUN
ijtc-685	48	30	rents	rent	NOUN
ijtc-685	48	31	(	(	PUNCT
ijtc-685	48	32	puspita	puspita	X
ijtc-685	48	33	et	et	PROPN
ijtc-685	48	34	al	al	PROPN
ijtc-685	48	35	.	.	PROPN
ijtc-685	48	36	,	,	PUNCT
ijtc-685	48	37	n.d	n.d	PROPN
ijtc-685	48	38	.	.	PROPN
ijtc-685	48	39	)	)	PUNCT
ijtc-685	48	40	.	.	PUNCT
ijtc-685	49	1	the	the	DET
ijtc-685	49	2	objective	objective	NOUN
ijtc-685	49	3	of	of	ADP
ijtc-685	49	4	financial	financial	ADJ
ijtc-685	49	5	reports	report	NOUN
ijtc-685	49	6	is	be	AUX
ijtc-685	49	7	to	to	PART
ijtc-685	49	8	provide	provide	VERB
ijtc-685	49	9	information	information	NOUN
ijtc-685	49	10	on	on	ADP
ijtc-685	49	11	the	the	DET
ijtc-685	49	12	financial	financial	ADJ
ijtc-685	49	13	position	position	NOUN
ijtc-685	49	14	and	and	CCONJ
ijtc-685	49	15	financial	financial	ADJ
ijtc-685	49	16	performance	performance	NOUN
ijtc-685	49	17	of	of	ADP
ijtc-685	49	18	an	an	DET
ijtc-685	49	19	entity	entity	NOUN
ijtc-685	49	20	that	that	PRON
ijtc-685	49	21	is	be	AUX
ijtc-685	49	22	useful	useful	ADJ
ijtc-685	49	23	to	to	ADP
ijtc-685	49	24	a	a	DET
ijtc-685	49	25	wide	wide	ADJ
ijtc-685	49	26	range	range	NOUN
ijtc-685	49	27	of	of	ADP
ijtc-685	49	28	users	user	NOUN
ijtc-685	49	29	in	in	ADP
ijtc-685	49	30	making	make	VERB
ijtc-685	49	31	economic	economic	ADJ
ijtc-685	49	32	decisions	decision	NOUN
ijtc-685	49	33	by	by	ADP
ijtc-685	49	34	anyone	anyone	PRON
ijtc-685	49	35	who	who	PRON
ijtc-685	49	36	is	be	AUX
ijtc-685	49	37	not	not	PART
ijtc-685	49	38	in	in	ADP
ijtc-685	49	39	a	a	DET
ijtc-685	49	40	position	position	NOUN
ijtc-685	49	41	to	to	PART
ijtc-685	49	42	request	request	VERB
ijtc-685	49	43	specific	specific	ADJ
ijtc-685	49	44	financial	financial	ADJ
ijtc-685	49	45	reports	report	NOUN
ijtc-685	49	46	to	to	PART
ijtc-685	49	47	meet	meet	VERB
ijtc-685	49	48	that	that	DET
ijtc-685	49	49	information	information	NOUN
ijtc-685	49	50	need	need	NOUN
ijtc-685	49	51	.	.	PUNCT
ijtc-685	50	1	information	information	NOUN
ijtc-685	50	2	on	on	ADP
ijtc-685	50	3	the	the	DET
ijtc-685	50	4	entity	entity	NOUN
ijtc-685	50	5	's	's	PART
ijtc-685	50	6	financial	financial	ADJ
ijtc-685	50	7	position	position	NOUN
ijtc-685	50	8	consists	consist	VERB
ijtc-685	50	9	of	of	ADP
ijtc-685	50	10	information	information	NOUN
ijtc-685	50	11	about	about	ADP
ijtc-685	50	12	the	the	DET
ijtc-685	50	13	entity	entity	NOUN
ijtc-685	50	14	's	's	PART
ijtc-685	50	15	assets	asset	NOUN
ijtc-685	50	16	,	,	PUNCT
ijtc-685	50	17	liabilities	liability	NOUN
ijtc-685	50	18	and	and	CCONJ
ijtc-685	50	19	equity	equity	NOUN
ijtc-685	50	20	at	at	ADP
ijtc-685	50	21	a	a	DET
ijtc-685	50	22	particular	particular	ADJ
ijtc-685	50	23	date	date	NOUN
ijtc-685	50	24	,	,	PUNCT
ijtc-685	50	25	and	and	CCONJ
ijtc-685	50	26	is	be	AUX
ijtc-685	50	27	presented	present	VERB
ijtc-685	50	28	in	in	ADP
ijtc-685	50	29	the	the	DET
ijtc-685	50	30	statement	statement	NOUN
ijtc-685	50	31	of	of	ADP
ijtc-685	50	32	financial	financial	ADJ
ijtc-685	50	33	position	position	NOUN
ijtc-685	50	34	(	(	PUNCT
ijtc-685	50	35	ikatan	ikatan	PROPN
ijtc-685	50	36	akuntan	akuntan	PROPN
ijtc-685	50	37	indonesia	indonesia	PROPN
ijtc-685	50	38	,	,	PUNCT
ijtc-685	50	39	2018	2018	NUM
ijtc-685	50	40	)	)	PUNCT
ijtc-685	50	41	.	.	PUNCT
ijtc-685	51	1	msme	msme	NOUN
ijtc-685	51	2	business	business	NOUN
ijtc-685	51	3	actors	actor	NOUN
ijtc-685	51	4	who	who	PRON
ijtc-685	51	5	consistently	consistently	ADV
ijtc-685	51	6	implement	implement	VERB
ijtc-685	51	7	sak	sak	PROPN
ijtc-685	51	8	emkm	emkm	PROPN
ijtc-685	51	9	contribute	contribute	VERB
ijtc-685	51	10	to	to	ADP
ijtc-685	51	11	state	state	NOUN
ijtc-685	51	12	revenues	revenue	NOUN
ijtc-685	51	13	by	by	ADP
ijtc-685	51	14	complying	comply	VERB
ijtc-685	51	15	with	with	ADP
ijtc-685	51	16	their	their	PRON
ijtc-685	51	17	tax	tax	NOUN
ijtc-685	51	18	obligations	obligation	NOUN
ijtc-685	51	19	(	(	PUNCT
ijtc-685	51	20	kristiana	kristiana	PROPN
ijtc-685	51	21	et	et	PROPN
ijtc-685	51	22	al	al	PROPN
ijtc-685	51	23	.	.	PROPN
ijtc-685	51	24	,	,	PUNCT
ijtc-685	51	25	n.d	n.d	PROPN
ijtc-685	51	26	.	.	PROPN
ijtc-685	51	27	)	)	PUNCT
ijtc-685	51	28	.	.	PUNCT
ijtc-685	52	1	from	from	ADP
ijtc-685	52	2	the	the	DET
ijtc-685	52	3	explanation	explanation	NOUN
ijtc-685	52	4	above	above	ADV
ijtc-685	52	5	,	,	PUNCT
ijtc-685	52	6	the	the	DET
ijtc-685	52	7	problem	problem	NOUN
ijtc-685	52	8	of	of	ADP
ijtc-685	52	9	this	this	DET
ijtc-685	52	10	research	research	NOUN
ijtc-685	52	11	is	be	AUX
ijtc-685	52	12	how	how	SCONJ
ijtc-685	52	13	to	to	PART
ijtc-685	52	14	apply	apply	VERB
ijtc-685	52	15	accounting	accounting	NOUN
ijtc-685	52	16	carried	carry	VERB
ijtc-685	52	17	out	out	ADP
ijtc-685	52	18	by	by	ADP
ijtc-685	52	19	msmes	msme	NOUN
ijtc-685	52	20	in	in	ADP
ijtc-685	52	21	berastagi	berastagi	PROPN
ijtc-685	52	22	district	district	NOUN
ijtc-685	52	23	and	and	CCONJ
ijtc-685	52	24	what	what	PRON
ijtc-685	52	25	are	be	AUX
ijtc-685	52	26	the	the	DET
ijtc-685	52	27	obstacles	obstacle	NOUN
ijtc-685	52	28	that	that	PRON
ijtc-685	52	29	hinder	hinder	VERB
ijtc-685	52	30	the	the	DET
ijtc-685	52	31	application	application	NOUN
ijtc-685	52	32	of	of	ADP
ijtc-685	52	33	accounting	accounting	NOUN
ijtc-685	52	34	to	to	ADP
ijtc-685	52	35	msmes	msme	NOUN
ijtc-685	52	36	in	in	ADP
ijtc-685	52	37	berastagi	berastagi	PROPN
ijtc-685	52	38	district	district	NOUN
ijtc-685	52	39	.	.	PUNCT
ijtc-685	53	1	the	the	DET
ijtc-685	53	2	purpose	purpose	NOUN
ijtc-685	53	3	of	of	ADP
ijtc-685	53	4	this	this	DET
ijtc-685	53	5	study	study	NOUN
ijtc-685	53	6	was	be	AUX
ijtc-685	53	7	to	to	PART
ijtc-685	53	8	determine	determine	VERB
ijtc-685	53	9	the	the	DET
ijtc-685	53	10	application	application	NOUN
ijtc-685	53	11	of	of	ADP
ijtc-685	53	12	accounting	account	VERB
ijtc-685	53	13	for	for	ADP
ijtc-685	53	14	msmes	msme	NOUN
ijtc-685	53	15	in	in	ADP
ijtc-685	53	16	berastagi	berastagi	ADJ
ijtc-685	53	17	district	district	NOUN
ijtc-685	53	18	in	in	ADP
ijtc-685	53	19	accordance	accordance	NOUN
ijtc-685	53	20	with	with	ADP
ijtc-685	53	21	good	good	ADJ
ijtc-685	53	22	and	and	CCONJ
ijtc-685	53	23	correct	correct	ADJ
ijtc-685	53	24	accounting	accounting	NOUN
ijtc-685	53	25	principles	principle	NOUN
ijtc-685	53	26	and	and	CCONJ
ijtc-685	53	27	to	to	PART
ijtc-685	53	28	find	find	VERB
ijtc-685	53	29	out	out	ADP
ijtc-685	53	30	the	the	DET
ijtc-685	53	31	obstacles	obstacle	NOUN
ijtc-685	53	32	that	that	PRON
ijtc-685	53	33	hinder	hinder	VERB
ijtc-685	53	34	msmes	msme	NOUN
ijtc-685	53	35	in	in	ADP
ijtc-685	53	36	berastagi	berastagi	PROPN
ijtc-685	53	37	district	district	NOUN
ijtc-685	53	38	and	and	CCONJ
ijtc-685	53	39	to	to	PART
ijtc-685	53	40	provide	provide	VERB
ijtc-685	53	41	solutions	solution	NOUN
ijtc-685	53	42	for	for	ADP
ijtc-685	53	43	msme	msme	NOUN
ijtc-685	53	44	actors	actor	NOUN
ijtc-685	53	45	in	in	ADP
ijtc-685	53	46	applying	apply	VERB
ijtc-685	53	47	accounting	accounting	NOUN
ijtc-685	53	48	according	accord	VERB
ijtc-685	53	49	to	to	ADP
ijtc-685	53	50	good	good	ADJ
ijtc-685	53	51	and	and	CCONJ
ijtc-685	53	52	correct	correct	ADJ
ijtc-685	53	53	accounting	accounting	NOUN
ijtc-685	53	54	principles	principle	NOUN
ijtc-685	53	55	.	.	PUNCT
ijtc-685	54	1	method	method	VERB
ijtc-685	54	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-685	54	3	implementation	implementation	NOUN
ijtc-685	54	4	of	of	ADP
ijtc-685	54	5	financial	financial	ADJ
ijtc-685	54	6	accounting	accounting	NOUN
ijtc-685	54	7	standards	standard	NOUN
ijtc-685	54	8	for	for	ADP
ijtc-685	54	9	small	small	ADJ
ijtc-685	54	10	and	and	CCONJ
ijtc-685	54	11	medium	medium	ADJ
ijtc-685	54	12	entities	entity	NOUN
ijtc-685	54	13	in	in	ADP
ijtc-685	54	14	berastagi	berastagi	ADJ
ijtc-685	54	15	smes	sme	NOUN
ijtc-685	54	16	,	,	PUNCT
ijtc-685	54	17	karo	karo	NOUN
ijtc-685	54	18	district	district	NOUN
ijtc-685	54	19	pakpahan	pakpahan	NOUN
ijtc-685	54	20	and	and	CCONJ
ijtc-685	54	21	naibaho	naibaho	NOUN
ijtc-685	54	22	,	,	PUNCT
ijtc-685	54	23	198	198	NUM
ijtc-685	54	24	|	|	NOUN
ijtc-685	54	25	ilomata	ilomata	PROPN
ijtc-685	54	26	international	international	ADJ
ijtc-685	54	27	journal	journal	NOUN
ijtc-685	54	28	of	of	ADP
ijtc-685	54	29	tax	tax	PROPN
ijtc-685	54	30	&	&	CCONJ
ijtc-685	54	31	accounting	accounting	PROPN
ijtc-685	54	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-685	54	33	this	this	DET
ijtc-685	54	34	study	study	NOUN
ijtc-685	54	35	used	use	VERB
ijtc-685	54	36	descriptive	descriptive	ADJ
ijtc-685	54	37	qualitative	qualitative	ADJ
ijtc-685	54	38	method	method	NOUN
ijtc-685	54	39	.	.	PUNCT
ijtc-685	55	1	research	research	NOUN
ijtc-685	55	2	subjects	subject	NOUN
ijtc-685	55	3	are	be	AUX
ijtc-685	55	4	people	people	NOUN
ijtc-685	55	5	who	who	PRON
ijtc-685	55	6	are	be	AUX
ijtc-685	55	7	asked	ask	VERB
ijtc-685	55	8	to	to	PART
ijtc-685	55	9	provide	provide	VERB
ijtc-685	55	10	information	information	NOUN
ijtc-685	55	11	about	about	ADP
ijtc-685	55	12	a	a	DET
ijtc-685	55	13	fact	fact	NOUN
ijtc-685	55	14	.	.	PUNCT
ijtc-685	56	1	the	the	DET
ijtc-685	56	2	research	research	NOUN
ijtc-685	56	3	subjects	subject	NOUN
ijtc-685	56	4	used	use	VERB
ijtc-685	56	5	by	by	ADP
ijtc-685	56	6	researchers	researcher	NOUN
ijtc-685	56	7	were	be	AUX
ijtc-685	56	8	micro	micro	ADJ
ijtc-685	56	9	,	,	PUNCT
ijtc-685	56	10	small	small	ADJ
ijtc-685	56	11	and	and	CCONJ
ijtc-685	56	12	medium	medium	ADJ
ijtc-685	56	13	enterprises	enterprise	NOUN
ijtc-685	56	14	(	(	PUNCT
ijtc-685	56	15	msmes	msme	NOUN
ijtc-685	56	16	)	)	PUNCT
ijtc-685	56	17	in	in	ADP
ijtc-685	56	18	berastagi	berastagi	ADJ
ijtc-685	56	19	district	district	NOUN
ijtc-685	56	20	.	.	PUNCT
ijtc-685	57	1	the	the	DET
ijtc-685	57	2	research	research	NOUN
ijtc-685	57	3	was	be	AUX
ijtc-685	57	4	conducted	conduct	VERB
ijtc-685	57	5	using	use	VERB
ijtc-685	57	6	structured	structured	ADJ
ijtc-685	57	7	direct	direct	ADJ
ijtc-685	57	8	interviews	interview	NOUN
ijtc-685	57	9	using	use	VERB
ijtc-685	57	10	an	an	DET
ijtc-685	57	11	interview	interview	NOUN
ijtc-685	57	12	guide	guide	NOUN
ijtc-685	57	13	according	accord	VERB
ijtc-685	57	14	to	to	ADP
ijtc-685	57	15	the	the	DET
ijtc-685	57	16	questions	question	NOUN
ijtc-685	57	17	contained	contain	VERB
ijtc-685	57	18	in	in	ADP
ijtc-685	57	19	the	the	DET
ijtc-685	57	20	questionnaire	questionnaire	NOUN
ijtc-685	57	21	.	.	PUNCT
ijtc-685	58	1	informants	informant	NOUN
ijtc-685	58	2	who	who	PRON
ijtc-685	58	3	provide	provide	VERB
ijtc-685	58	4	answers	answer	NOUN
ijtc-685	58	5	to	to	ADP
ijtc-685	58	6	questions	question	NOUN
ijtc-685	58	7	are	be	AUX
ijtc-685	58	8	owners	owner	NOUN
ijtc-685	58	9	or	or	CCONJ
ijtc-685	58	10	managers	manager	NOUN
ijtc-685	58	11	of	of	ADP
ijtc-685	58	12	msmes	msme	NOUN
ijtc-685	58	13	in	in	ADP
ijtc-685	58	14	berastagi	berastagi	PROPN
ijtc-685	58	15	district	district	NOUN
ijtc-685	58	16	.	.	PUNCT
ijtc-685	59	1	result	result	VERB
ijtc-685	59	2	and	and	CCONJ
ijtc-685	59	3	discussion	discussion	VERB
ijtc-685	59	4	the	the	DET
ijtc-685	59	5	results	result	NOUN
ijtc-685	59	6	of	of	ADP
ijtc-685	59	7	the	the	DET
ijtc-685	59	8	research	research	NOUN
ijtc-685	59	9	on	on	ADP
ijtc-685	59	10	41	41	NUM
ijtc-685	59	11	respondents	respondent	NOUN
ijtc-685	59	12	are	be	AUX
ijtc-685	59	13	in	in	ADP
ijtc-685	59	14	accordance	accordance	NOUN
ijtc-685	59	15	with	with	ADP
ijtc-685	59	16	the	the	DET
ijtc-685	59	17	respondents	respondent	NOUN
ijtc-685	59	18	'	'	PART
ijtc-685	59	19	personal	personal	ADJ
ijtc-685	59	20	data	datum	NOUN
ijtc-685	59	21	on	on	ADP
ijtc-685	59	22	the	the	DET
ijtc-685	59	23	questionnaire	questionnaire	NOUN
ijtc-685	59	24	that	that	PRON
ijtc-685	59	25	msme	msme	NOUN
ijtc-685	59	26	actors	actor	NOUN
ijtc-685	59	27	have	have	VERB
ijtc-685	59	28	businesses	business	NOUN
ijtc-685	59	29	engaged	engage	VERB
ijtc-685	59	30	in	in	ADP
ijtc-685	59	31	various	various	ADJ
ijtc-685	59	32	types	type	NOUN
ijtc-685	59	33	of	of	ADP
ijtc-685	59	34	businesses	business	NOUN
ijtc-685	59	35	such	such	ADJ
ijtc-685	59	36	as	as	ADP
ijtc-685	59	37	food	food	NOUN
ijtc-685	59	38	and	and	CCONJ
ijtc-685	59	39	beverages	beverage	NOUN
ijtc-685	59	40	,	,	PUNCT
ijtc-685	59	41	handicrafts	handicraft	NOUN
ijtc-685	59	42	,	,	PUNCT
ijtc-685	59	43	and	and	CCONJ
ijtc-685	59	44	textiles	textile	NOUN
ijtc-685	59	45	.	.	PUNCT
ijtc-685	60	1	the	the	DET
ijtc-685	60	2	ages	age	NOUN
ijtc-685	60	3	of	of	ADP
ijtc-685	60	4	msme	msme	NOUN
ijtc-685	60	5	actors	actor	NOUN
ijtc-685	60	6	range	range	VERB
ijtc-685	60	7	from	from	ADP
ijtc-685	60	8	<	<	X
ijtc-685	60	9	20	20	NUM
ijtc-685	60	10	years	year	NOUN
ijtc-685	60	11	old	old	ADJ
ijtc-685	60	12	to	to	ADP
ijtc-685	60	13	>	>	SYM
ijtc-685	60	14	41	41	NUM
ijtc-685	60	15	years	year	NOUN
ijtc-685	60	16	old	old	ADJ
ijtc-685	60	17	and	and	CCONJ
ijtc-685	60	18	their	their	PRON
ijtc-685	60	19	final	final	ADJ
ijtc-685	60	20	education	education	NOUN
ijtc-685	60	21	level	level	NOUN
ijtc-685	60	22	ranges	range	VERB
ijtc-685	60	23	from	from	ADP
ijtc-685	60	24	elementary	elementary	ADJ
ijtc-685	60	25	school	school	NOUN
ijtc-685	60	26	graduates	graduate	NOUN
ijtc-685	60	27	to	to	ADP
ijtc-685	60	28	bachelor	bachelor	NOUN
ijtc-685	60	29	degrees	degree	NOUN
ijtc-685	60	30	.	.	PUNCT
ijtc-685	61	1	table	table	NOUN
ijtc-685	61	2	1	1	NUM
ijtc-685	61	3	.	.	PUNCT
ijtc-685	62	1	distribution	distribution	NOUN
ijtc-685	62	2	of	of	ADP
ijtc-685	62	3	respondents	respondent	NOUN
ijtc-685	62	4	'	'	PART
ijtc-685	62	5	answers	answer	NOUN
ijtc-685	62	6	no	no	DET
ijtc-685	62	7	statements	statement	NOUN
ijtc-685	62	8	criteria	criterion	NOUN
ijtc-685	62	9	frequency	frequency	PROPN
ijtc-685	62	10	percentage(%	percentage(%	NOUN
ijtc-685	62	11	)	)	PUNCT
ijtc-685	62	12	1	1	NUM
ijtc-685	62	13	knowing	know	VERB
ijtc-685	62	14	accounting	accounting	NOUN
ijtc-685	62	15	and	and	CCONJ
ijtc-685	62	16	accounting	accounting	NOUN
ijtc-685	62	17	records	record	NOUN
ijtc-685	62	18	yes	yes	INTJ
ijtc-685	62	19	7	7	NUM
ijtc-685	62	20	17.1	17.1	NUM
ijtc-685	62	21	no	no	DET
ijtc-685	62	22	34	34	NUM
ijtc-685	62	23	82.9	82.9	NUM
ijtc-685	62	24	2	2	NUM
ijtc-685	62	25	creating	create	VERB
ijtc-685	62	26	and	and	CCONJ
ijtc-685	62	27	collecting	collect	VERB
ijtc-685	62	28	proof	proof	NOUN
ijtc-685	62	29	of	of	ADP
ijtc-685	62	30	transactions	transaction	NOUN
ijtc-685	62	31	yes	yes	INTJ
ijtc-685	62	32	8	8	NUM
ijtc-685	62	33	19.5	19.5	NUM
ijtc-685	62	34	no	no	DET
ijtc-685	62	35	33	33	NUM
ijtc-685	62	36	80.5	80.5	NUM
ijtc-685	62	37	3	3	NUM
ijtc-685	62	38	recording	recording	NOUN
ijtc-685	62	39	sales	sale	NOUN
ijtc-685	62	40	and	and	CCONJ
ijtc-685	62	41	purchase	purchase	NOUN
ijtc-685	62	42	transactions	transaction	NOUN
ijtc-685	62	43	yes	yes	INTJ
ijtc-685	62	44	7	7	NUM
ijtc-685	62	45	17.1	17.1	NUM
ijtc-685	62	46	no	no	DET
ijtc-685	62	47	34	34	NUM
ijtc-685	62	48	82.9	82.9	NUM
ijtc-685	62	49	4	4	NUM
ijtc-685	62	50	making	make	VERB
ijtc-685	62	51	accounting	accounting	NOUN
ijtc-685	62	52	records	record	NOUN
ijtc-685	62	53	in	in	ADP
ijtc-685	62	54	journal	journal	ADJ
ijtc-685	62	55	form	form	NOUN
ijtc-685	63	1	yes	yes	INTJ
ijtc-685	63	2	8	8	NUM
ijtc-685	63	3	19.5	19.5	NUM
ijtc-685	63	4	no	no	DET
ijtc-685	63	5	33	33	NUM
ijtc-685	63	6	80.5	80.5	NUM
ijtc-685	63	7	5	5	NUM
ijtc-685	63	8	making	make	VERB
ijtc-685	63	9	ledgers	ledger	NOUN
ijtc-685	63	10	yes	yes	ADV
ijtc-685	63	11	6	6	NUM
ijtc-685	63	12	14.6	14.6	NUM
ijtc-685	63	13	no	no	DET
ijtc-685	63	14	35	35	NUM
ijtc-685	63	15	85.4	85.4	NUM
ijtc-685	63	16	6	6	NUM
ijtc-685	63	17	separating	separate	VERB
ijtc-685	63	18	business	business	NOUN
ijtc-685	63	19	interests	interest	NOUN
ijtc-685	63	20	from	from	ADP
ijtc-685	63	21	personal	personal	ADJ
ijtc-685	63	22	interests	interest	NOUN
ijtc-685	63	23	yes	yes	INTJ
ijtc-685	63	24	8	8	NUM
ijtc-685	63	25	19.5	19.5	NUM
ijtc-685	63	26	no	no	DET
ijtc-685	63	27	33	33	NUM
ijtc-685	63	28	80.5	80.5	NUM
ijtc-685	63	29	7	7	NUM
ijtc-685	63	30	components	component	NOUN
ijtc-685	63	31	of	of	ADP
ijtc-685	63	32	financial	financial	ADJ
ijtc-685	63	33	statements	statement	NOUN
ijtc-685	63	34	:	:	PUNCT
ijtc-685	64	1	1	1	X
ijtc-685	64	2	.	.	X
ijtc-685	64	3	statement	statement	NOUN
ijtc-685	64	4	of	of	ADP
ijtc-685	64	5	financial	financial	ADJ
ijtc-685	64	6	position	position	NOUN
ijtc-685	64	7	yes	yes	INTJ
ijtc-685	64	8	8	8	NUM
ijtc-685	64	9	19.5	19.5	NUM
ijtc-685	64	10	no	no	DET
ijtc-685	64	11	33	33	NUM
ijtc-685	64	12	80.5	80.5	NUM
ijtc-685	64	13	2	2	NUM
ijtc-685	64	14	.	.	PUNCT
ijtc-685	65	1	income	income	NOUN
ijtc-685	65	2	statement	statement	NOUN
ijtc-685	66	1	yes	yes	INTJ
ijtc-685	66	2	9	9	NUM
ijtc-685	66	3	21.9	21.9	NUM
ijtc-685	66	4	no	no	DET
ijtc-685	66	5	32	32	NUM
ijtc-685	66	6	78.1	78.1	NUM
ijtc-685	66	7	3	3	NUM
ijtc-685	66	8	.	.	PUNCT
ijtc-685	66	9	calk	calk	VERB
ijtc-685	66	10	yes	yes	INTJ
ijtc-685	66	11	8	8	NUM
ijtc-685	66	12	19.5	19.5	NUM
ijtc-685	66	13	no	no	DET
ijtc-685	66	14	33	33	NUM
ijtc-685	66	15	80.5	80.5	NUM
ijtc-685	66	16	8	8	NUM
ijtc-685	66	17	preparation	preparation	NOUN
ijtc-685	66	18	of	of	ADP
ijtc-685	66	19	financial	financial	ADJ
ijtc-685	66	20	statements	statement	NOUN
ijtc-685	66	21	using	use	VERB
ijtc-685	66	22	accounting	accounting	NOUN
ijtc-685	66	23	software	software	NOUN
ijtc-685	67	1	yes	yes	INTJ
ijtc-685	67	2	5	5	NUM
ijtc-685	67	3	12.2	12.2	NUM
ijtc-685	67	4	no	no	DET
ijtc-685	67	5	36	36	NUM
ijtc-685	67	6	87.8	87.8	NUM
ijtc-685	67	7	9	9	NUM
ijtc-685	67	8	purpose	purpose	NOUN
ijtc-685	67	9	of	of	ADP
ijtc-685	67	10	making	make	VERB
ijtc-685	67	11	financial	financial	ADJ
ijtc-685	67	12	reports	report	NOUN
ijtc-685	67	13	:	:	PUNCT
ijtc-685	67	14	o	o	NOUN
ijtc-685	67	15	internal	internal	ADJ
ijtc-685	67	16	needs	need	VERB
ijtc-685	67	17	o	o	X
ijtc-685	67	18	external	external	ADJ
ijtc-685	67	19	needs	need	VERB
ijtc-685	67	20	o	o	X
ijtc-685	67	21	internal	internal	ADJ
ijtc-685	67	22	and	and	CCONJ
ijtc-685	67	23	external	external	ADJ
ijtc-685	67	24	requirements	requirement	NOUN
ijtc-685	67	25	10	10	NUM
ijtc-685	67	26	5	5	NUM
ijtc-685	67	27	26	26	NUM
ijtc-685	67	28	24.4	24.4	NUM
ijtc-685	67	29	12.2	12.2	NUM
ijtc-685	67	30	63.4	63.4	NUM
ijtc-685	67	31	10	10	NUM
ijtc-685	67	32	knowledge	knowledge	NOUN
ijtc-685	67	33	of	of	ADP
ijtc-685	67	34	sak	sak	PROPN
ijtc-685	67	35	emkm	emkm	PROPN
ijtc-685	68	1	yes	yes	INTJ
ijtc-685	68	2	7	7	NUM
ijtc-685	68	3	17.1	17.1	NUM
ijtc-685	68	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-685	68	5	implementation	implementation	NOUN
ijtc-685	68	6	of	of	ADP
ijtc-685	68	7	financial	financial	ADJ
ijtc-685	68	8	accounting	accounting	NOUN
ijtc-685	68	9	standards	standard	NOUN
ijtc-685	68	10	for	for	ADP
ijtc-685	68	11	small	small	ADJ
ijtc-685	68	12	and	and	CCONJ
ijtc-685	68	13	medium	medium	ADJ
ijtc-685	68	14	entities	entity	NOUN
ijtc-685	68	15	in	in	ADP
ijtc-685	68	16	berastagi	berastagi	ADJ
ijtc-685	68	17	smes	sme	NOUN
ijtc-685	68	18	,	,	PUNCT
ijtc-685	68	19	karo	karo	NOUN
ijtc-685	68	20	district	district	NOUN
ijtc-685	68	21	pakpahan	pakpahan	NOUN
ijtc-685	68	22	and	and	CCONJ
ijtc-685	68	23	naibaho	naibaho	NOUN
ijtc-685	68	24	,	,	PUNCT
ijtc-685	68	25	199	199	NUM
ijtc-685	68	26	|	|	NOUN
ijtc-685	68	27	ilomata	ilomata	PROPN
ijtc-685	68	28	international	international	ADJ
ijtc-685	68	29	journal	journal	NOUN
ijtc-685	68	30	of	of	ADP
ijtc-685	68	31	tax	tax	PROPN
ijtc-685	68	32	&	&	CCONJ
ijtc-685	68	33	accounting	account	VERB
ijtc-685	68	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-685	68	35	no	no	DET
ijtc-685	68	36	34	34	NUM
ijtc-685	68	37	82.9	82.9	NUM
ijtc-685	68	38	11	11	NUM
ijtc-685	68	39	media	medium	NOUN
ijtc-685	68	40	for	for	ADP
ijtc-685	68	41	obtaining	obtain	VERB
ijtc-685	68	42	information	information	NOUN
ijtc-685	68	43	about	about	ADP
ijtc-685	68	44	sak	sak	PROPN
ijtc-685	68	45	emkm	emkm	NOUN
ijtc-685	68	46	:	:	PUNCT
ijtc-685	68	47	o	o	X
ijtc-685	68	48	internet	internet	NOUN
ijtc-685	68	49	o	o	NOUN
ijtc-685	68	50	newsletter	newsletter	NOUN
ijtc-685	68	51	/	/	SYM
ijtc-685	68	52	magazine	magazine	NOUN
ijtc-685	68	53	o	o	NOUN
ijtc-685	68	54	electronic	electronic	ADJ
ijtc-685	68	55	media	medium	NOUN
ijtc-685	68	56	o	o	NOUN
ijtc-685	69	1	no	no	DET
ijtc-685	69	2	information	information	NOUN
ijtc-685	69	3	from	from	ADP
ijtc-685	69	4	anywhere	anywhere	ADV
ijtc-685	69	5	11	11	NUM
ijtc-685	69	6	0	0	NUM
ijtc-685	69	7	3	3	NUM
ijtc-685	69	8	27	27	NUM
ijtc-685	69	9	26.8	26.8	NUM
ijtc-685	69	10	0	0	NUM
ijtc-685	69	11	7.3	7.3	NUM
ijtc-685	69	12	65.9	65.9	NUM
ijtc-685	69	13	12	12	NUM
ijtc-685	69	14	obtaining	obtain	VERB
ijtc-685	69	15	socialization	socialization	NOUN
ijtc-685	69	16	or	or	CCONJ
ijtc-685	69	17	training	training	NOUN
ijtc-685	69	18	regarding	regard	VERB
ijtc-685	69	19	sak	sak	PROPN
ijtc-685	69	20	emkm	emkm	PROPN
ijtc-685	70	1	yes	yes	INTJ
ijtc-685	70	2	3	3	NUM
ijtc-685	70	3	7.3	7.3	NUM
ijtc-685	70	4	no	no	DET
ijtc-685	70	5	38	38	NUM
ijtc-685	70	6	92.7	92.7	NUM
ijtc-685	70	7	13	13	NUM
ijtc-685	70	8	understanding	understand	VERB
ijtc-685	70	9	the	the	DET
ijtc-685	70	10	contents	content	NOUN
ijtc-685	70	11	of	of	ADP
ijtc-685	70	12	sak	sak	PROPN
ijtc-685	70	13	emkm	emkm	PROPN
ijtc-685	71	1	yes	yes	INTJ
ijtc-685	71	2	6	6	NUM
ijtc-685	71	3	14.6	14.6	NUM
ijtc-685	71	4	no	no	DET
ijtc-685	71	5	35	35	NUM
ijtc-685	71	6	85.4	85.4	NUM
ijtc-685	71	7	14	14	NUM
ijtc-685	71	8	application	application	NOUN
ijtc-685	71	9	of	of	ADP
ijtc-685	71	10	accounting	accounting	NOUN
ijtc-685	71	11	in	in	ADP
ijtc-685	71	12	accordance	accordance	NOUN
ijtc-685	71	13	with	with	ADP
ijtc-685	71	14	sak	sak	PROPN
ijtc-685	71	15	emkm	emkm	PROPN
ijtc-685	72	1	yes	yes	INTJ
ijtc-685	72	2	2	2	NUM
ijtc-685	72	3	4.9	4.9	NUM
ijtc-685	72	4	no	no	DET
ijtc-685	72	5	39	39	NUM
ijtc-685	72	6	95.1	95.1	NUM
ijtc-685	72	7	15	15	NUM
ijtc-685	73	1	experiencing	experience	VERB
ijtc-685	73	2	difficulties	difficulty	NOUN
ijtc-685	73	3	in	in	ADP
ijtc-685	73	4	preparing	prepare	VERB
ijtc-685	73	5	financial	financial	ADJ
ijtc-685	73	6	statements	statement	NOUN
ijtc-685	73	7	yes	yes	INTJ
ijtc-685	73	8	35	35	NUM
ijtc-685	73	9	85.4	85.4	NUM
ijtc-685	73	10	no	no	DET
ijtc-685	73	11	6	6	NUM
ijtc-685	73	12	14.6	14.6	NUM
ijtc-685	73	13	source	source	NOUN
ijtc-685	73	14	:	:	PUNCT
ijtc-685	73	15	primary	primary	ADJ
ijtc-685	73	16	data	datum	NOUN
ijtc-685	73	17	processed	process	VERB
ijtc-685	73	18	,	,	PUNCT
ijtc-685	73	19	2023	2023	NUM
ijtc-685	73	20	the	the	DET
ijtc-685	73	21	following	follow	VERB
ijtc-685	73	22	is	be	AUX
ijtc-685	73	23	a	a	DET
ijtc-685	73	24	discussion	discussion	NOUN
ijtc-685	73	25	of	of	ADP
ijtc-685	73	26	the	the	DET
ijtc-685	73	27	results	result	NOUN
ijtc-685	73	28	of	of	ADP
ijtc-685	73	29	processing	process	VERB
ijtc-685	73	30	the	the	DET
ijtc-685	73	31	questionnaire	questionnaire	NOUN
ijtc-685	73	32	data	datum	NOUN
ijtc-685	73	33	which	which	PRON
ijtc-685	73	34	have	have	AUX
ijtc-685	73	35	been	be	AUX
ijtc-685	73	36	answered	answer	VERB
ijtc-685	73	37	by	by	ADP
ijtc-685	73	38	research	research	NOUN
ijtc-685	73	39	respondents	respondent	NOUN
ijtc-685	73	40	through	through	ADP
ijtc-685	73	41	the	the	DET
ijtc-685	73	42	following	follow	VERB
ijtc-685	73	43	sub	sub	NOUN
ijtc-685	73	44	-	-	NOUN
ijtc-685	73	45	chapters	chapter	NOUN
ijtc-685	73	46	:	:	PUNCT
ijtc-685	73	47	knowledge	knowledge	NOUN
ijtc-685	73	48	of	of	ADP
ijtc-685	73	49	msme	msme	NOUN
ijtc-685	73	50	actors	actor	NOUN
ijtc-685	73	51	regarding	regard	VERB
ijtc-685	73	52	accounting	account	VERB
ijtc-685	73	53	and	and	CCONJ
ijtc-685	73	54	accounting	accounting	NOUN
ijtc-685	73	55	records	record	VERB
ijtc-685	73	56	the	the	DET
ijtc-685	73	57	results	result	NOUN
ijtc-685	73	58	of	of	ADP
ijtc-685	73	59	research	research	NOUN
ijtc-685	73	60	on	on	ADP
ijtc-685	73	61	accounting	accounting	NOUN
ijtc-685	73	62	knowledge	knowledge	NOUN
ijtc-685	73	63	by	by	ADP
ijtc-685	73	64	respondents	respondent	NOUN
ijtc-685	73	65	showed	show	VERB
ijtc-685	73	66	that	that	SCONJ
ijtc-685	73	67	the	the	DET
ijtc-685	73	68	majority	majority	NOUN
ijtc-685	73	69	of	of	ADP
ijtc-685	73	70	msme	msme	NOUN
ijtc-685	73	71	actors	actor	NOUN
ijtc-685	73	72	,	,	PUNCT
ijtc-685	73	73	namely	namely	ADV
ijtc-685	73	74	82.9	82.9	NUM
ijtc-685	73	75	%	%	NOUN
ijtc-685	73	76	of	of	ADP
ijtc-685	73	77	respondents	respondent	NOUN
ijtc-685	73	78	,	,	PUNCT
ijtc-685	73	79	did	do	AUX
ijtc-685	73	80	not	not	PART
ijtc-685	73	81	know	know	VERB
ijtc-685	73	82	the	the	DET
ijtc-685	73	83	basis	basis	NOUN
ijtc-685	73	84	of	of	ADP
ijtc-685	73	85	accounting	accounting	NOUN
ijtc-685	73	86	and	and	CCONJ
ijtc-685	73	87	its	its	PRON
ijtc-685	73	88	recording	recording	NOUN
ijtc-685	73	89	.	.	PUNCT
ijtc-685	74	1	through	through	ADP
ijtc-685	74	2	interviews	interview	NOUN
ijtc-685	74	3	with	with	ADP
ijtc-685	74	4	one	one	NUM
ijtc-685	74	5	of	of	ADP
ijtc-685	74	6	the	the	DET
ijtc-685	74	7	respondents	respondent	NOUN
ijtc-685	74	8	stated	state	VERB
ijtc-685	74	9	that	that	SCONJ
ijtc-685	74	10	:	:	PUNCT
ijtc-685	74	11	"	"	PUNCT
ijtc-685	74	12	i	i	PRON
ijtc-685	74	13	do	do	AUX
ijtc-685	74	14	n't	not	PART
ijtc-685	74	15	understand	understand	VERB
ijtc-685	74	16	accounting	accounting	NOUN
ijtc-685	74	17	because	because	SCONJ
ijtc-685	74	18	i	i	PRON
ijtc-685	74	19	rarely	rarely	ADV
ijtc-685	74	20	take	take	VERB
ijtc-685	74	21	accounting	accounting	NOUN
ijtc-685	74	22	training	training	NOUN
ijtc-685	74	23	.	.	PUNCT
ijtc-685	75	1	so	so	ADV
ijtc-685	75	2	just	just	ADV
ijtc-685	75	3	record	record	NOUN
ijtc-685	75	4	expenses	expense	NOUN
ijtc-685	75	5	and	and	CCONJ
ijtc-685	75	6	income	income	NOUN
ijtc-685	75	7	sober	sober	ADJ
ijtc-685	75	8	.	.	PUNCT
ijtc-685	75	9	"	"	PUNCT
ijtc-685	76	1	statements	statement	NOUN
ijtc-685	76	2	from	from	ADP
ijtc-685	76	3	these	these	DET
ijtc-685	76	4	respondents	respondent	NOUN
ijtc-685	76	5	indicate	indicate	VERB
ijtc-685	76	6	that	that	SCONJ
ijtc-685	76	7	the	the	DET
ijtc-685	76	8	lack	lack	NOUN
ijtc-685	76	9	of	of	ADP
ijtc-685	76	10	socialization	socialization	NOUN
ijtc-685	76	11	and	and	CCONJ
ijtc-685	76	12	training	training	NOUN
ijtc-685	76	13	in	in	ADP
ijtc-685	76	14	accounting	accounting	NOUN
ijtc-685	76	15	is	be	AUX
ijtc-685	76	16	the	the	DET
ijtc-685	76	17	main	main	ADJ
ijtc-685	76	18	reason	reason	NOUN
ijtc-685	76	19	why	why	SCONJ
ijtc-685	76	20	business	business	NOUN
ijtc-685	76	21	actors	actor	NOUN
ijtc-685	76	22	do	do	AUX
ijtc-685	76	23	not	not	PART
ijtc-685	76	24	have	have	VERB
ijtc-685	76	25	knowledge	knowledge	NOUN
ijtc-685	76	26	of	of	ADP
ijtc-685	76	27	accounting	accounting	NOUN
ijtc-685	76	28	and	and	CCONJ
ijtc-685	76	29	its	its	PRON
ijtc-685	76	30	records	record	NOUN
ijtc-685	76	31	.	.	PUNCT
ijtc-685	77	1	however	however	ADV
ijtc-685	77	2	,	,	PUNCT
ijtc-685	77	3	there	there	PRON
ijtc-685	77	4	are	be	VERB
ijtc-685	77	5	still	still	ADV
ijtc-685	77	6	a	a	DET
ijtc-685	77	7	number	number	NOUN
ijtc-685	77	8	of	of	ADP
ijtc-685	77	9	msme	msme	NOUN
ijtc-685	77	10	actors	actor	NOUN
ijtc-685	77	11	,	,	PUNCT
ijtc-685	77	12	a	a	DET
ijtc-685	77	13	total	total	NOUN
ijtc-685	77	14	of	of	ADP
ijtc-685	77	15	17.1	17.1	NUM
ijtc-685	77	16	%	%	NOUN
ijtc-685	77	17	of	of	ADP
ijtc-685	77	18	respondents	respondent	NOUN
ijtc-685	77	19	,	,	PUNCT
ijtc-685	77	20	who	who	PRON
ijtc-685	77	21	have	have	VERB
ijtc-685	77	22	basic	basic	ADJ
ijtc-685	77	23	knowledge	knowledge	NOUN
ijtc-685	77	24	of	of	ADP
ijtc-685	77	25	accounting	accounting	NOUN
ijtc-685	77	26	and	and	CCONJ
ijtc-685	77	27	recording	recording	NOUN
ijtc-685	77	28	.	.	PUNCT
ijtc-685	78	1	the	the	DET
ijtc-685	78	2	results	result	NOUN
ijtc-685	78	3	of	of	ADP
ijtc-685	78	4	interviews	interview	NOUN
ijtc-685	78	5	with	with	ADP
ijtc-685	78	6	one	one	NUM
ijtc-685	78	7	of	of	ADP
ijtc-685	78	8	the	the	DET
ijtc-685	78	9	respondents	respondent	NOUN
ijtc-685	78	10	who	who	PRON
ijtc-685	78	11	understand	understand	VERB
ijtc-685	78	12	accounting	accounting	NOUN
ijtc-685	78	13	suggest	suggest	VERB
ijtc-685	78	14	that	that	SCONJ
ijtc-685	78	15	:	:	PUNCT
ijtc-685	78	16	“	"	PUNCT
ijtc-685	78	17	…	…	PUNCT
ijtc-685	78	18	.knowing	.knowe	VERB
ijtc-685	78	19	accounting	accounting	NOUN
ijtc-685	78	20	can	can	AUX
ijtc-685	78	21	help	help	VERB
ijtc-685	78	22	me	i	PRON
ijtc-685	78	23	in	in	ADP
ijtc-685	78	24	keeping	keep	VERB
ijtc-685	78	25	daily	daily	ADJ
ijtc-685	78	26	records	record	NOUN
ijtc-685	78	27	of	of	ADP
ijtc-685	78	28	sales	sale	NOUN
ijtc-685	78	29	and	and	CCONJ
ijtc-685	78	30	purchases	purchase	NOUN
ijtc-685	78	31	of	of	ADP
ijtc-685	78	32	goods	good	NOUN
ijtc-685	78	33	every	every	DET
ijtc-685	78	34	day	day	NOUN
ijtc-685	78	35	..	..	PUNCT
ijtc-685	78	36	:	:	PUNCT
ijtc-685	78	37	”	"	PUNCT
ijtc-685	78	38	this	this	DET
ijtc-685	78	39	statement	statement	NOUN
ijtc-685	78	40	shows	show	VERB
ijtc-685	78	41	that	that	SCONJ
ijtc-685	78	42	basic	basic	ADJ
ijtc-685	78	43	knowledge	knowledge	NOUN
ijtc-685	78	44	of	of	ADP
ijtc-685	78	45	accounting	accounting	NOUN
ijtc-685	78	46	and	and	CCONJ
ijtc-685	78	47	regular	regular	ADJ
ijtc-685	78	48	accounting	accounting	NOUN
ijtc-685	78	49	records	record	NOUN
ijtc-685	78	50	can	can	AUX
ijtc-685	78	51	assist	assist	VERB
ijtc-685	78	52	business	business	NOUN
ijtc-685	78	53	actors	actor	NOUN
ijtc-685	78	54	in	in	ADP
ijtc-685	78	55	managing	manage	VERB
ijtc-685	78	56	their	their	PRON
ijtc-685	78	57	finances	finance	NOUN
ijtc-685	78	58	.	.	PUNCT
ijtc-685	79	1	they	they	PRON
ijtc-685	79	2	are	be	AUX
ijtc-685	79	3	assisted	assist	VERB
ijtc-685	79	4	by	by	ADP
ijtc-685	79	5	employees	employee	NOUN
ijtc-685	79	6	who	who	PRON
ijtc-685	79	7	understand	understand	VERB
ijtc-685	79	8	financial	financial	ADJ
ijtc-685	79	9	management	management	NOUN
ijtc-685	79	10	.	.	PUNCT
ijtc-685	80	1	the	the	DET
ijtc-685	80	2	employee	employee	NOUN
ijtc-685	80	3	's	's	PART
ijtc-685	80	4	task	task	NOUN
ijtc-685	80	5	is	be	AUX
ijtc-685	80	6	to	to	PART
ijtc-685	80	7	assist	assist	VERB
ijtc-685	80	8	business	business	NOUN
ijtc-685	80	9	actors	actor	NOUN
ijtc-685	80	10	in	in	ADP
ijtc-685	80	11	carrying	carry	VERB
ijtc-685	80	12	out	out	ADP
ijtc-685	80	13	accounting	accounting	NOUN
ijtc-685	80	14	records	record	NOUN
ijtc-685	80	15	for	for	ADP
ijtc-685	80	16	each	each	DET
ijtc-685	80	17	transaction	transaction	NOUN
ijtc-685	80	18	on	on	ADP
ijtc-685	80	19	a	a	DET
ijtc-685	80	20	regular	regular	ADJ
ijtc-685	80	21	basis	basis	NOUN
ijtc-685	80	22	.	.	PUNCT
ijtc-685	81	1	knowledge	knowledge	NOUN
ijtc-685	81	2	of	of	ADP
ijtc-685	81	3	accounting	accounting	NOUN
ijtc-685	81	4	and	and	CCONJ
ijtc-685	81	5	accounting	accounting	NOUN
ijtc-685	81	6	records	record	NOUN
ijtc-685	81	7	is	be	AUX
ijtc-685	81	8	needed	need	VERB
ijtc-685	81	9	by	by	ADP
ijtc-685	81	10	business	business	NOUN
ijtc-685	81	11	actors	actor	NOUN
ijtc-685	81	12	because	because	SCONJ
ijtc-685	81	13	it	it	PRON
ijtc-685	81	14	can	can	AUX
ijtc-685	81	15	become	become	VERB
ijtc-685	81	16	the	the	DET
ijtc-685	81	17	basis	basis	NOUN
ijtc-685	81	18	for	for	ADP
ijtc-685	81	19	understanding	understanding	NOUN
ijtc-685	81	20	in	in	ADP
ijtc-685	81	21	recording	record	VERB
ijtc-685	81	22	all	all	DET
ijtc-685	81	23	transactions	transaction	NOUN
ijtc-685	81	24	.	.	PUNCT
ijtc-685	82	1	this	this	PRON
ijtc-685	82	2	can	can	AUX
ijtc-685	82	3	help	help	VERB
ijtc-685	82	4	business	business	NOUN
ijtc-685	82	5	actors	actor	NOUN
ijtc-685	82	6	in	in	ADP
ijtc-685	82	7	making	make	VERB
ijtc-685	82	8	bookkeeping	bookkeeping	NOUN
ijtc-685	82	9	in	in	ADP
ijtc-685	82	10	a	a	DET
ijtc-685	82	11	simple	simple	ADJ
ijtc-685	82	12	way	way	NOUN
ijtc-685	82	13	.	.	PUNCT
ijtc-685	83	1	lack	lack	NOUN
ijtc-685	83	2	of	of	ADP
ijtc-685	83	3	understanding	understanding	NOUN
ijtc-685	83	4	of	of	ADP
ijtc-685	83	5	accounting	accounting	NOUN
ijtc-685	83	6	and	and	CCONJ
ijtc-685	83	7	recording	recording	NOUN
ijtc-685	83	8	by	by	ADP
ijtc-685	83	9	msme	msme	NOUN
ijtc-685	83	10	actors	actor	NOUN
ijtc-685	83	11	can	can	AUX
ijtc-685	83	12	cause	cause	VERB
ijtc-685	83	13	problems	problem	NOUN
ijtc-685	83	14	.	.	PUNCT
ijtc-685	84	1	one	one	NUM
ijtc-685	84	2	of	of	ADP
ijtc-685	84	3	them	they	PRON
ijtc-685	84	4	is	be	AUX
ijtc-685	84	5	that	that	SCONJ
ijtc-685	84	6	it	it	PRON
ijtc-685	84	7	is	be	AUX
ijtc-685	84	8	difficult	difficult	ADJ
ijtc-685	84	9	to	to	PART
ijtc-685	84	10	know	know	VERB
ijtc-685	84	11	the	the	DET
ijtc-685	84	12	current	current	ADJ
ijtc-685	84	13	financial	financial	ADJ
ijtc-685	84	14	condition	condition	NOUN
ijtc-685	84	15	of	of	ADP
ijtc-685	84	16	the	the	DET
ijtc-685	84	17	business	business	NOUN
ijtc-685	84	18	being	be	AUX
ijtc-685	84	19	managed	manage	VERB
ijtc-685	84	20	because	because	SCONJ
ijtc-685	84	21	there	there	PRON
ijtc-685	84	22	is	be	VERB
ijtc-685	84	23	no	no	DET
ijtc-685	84	24	definite	definite	ADJ
ijtc-685	84	25	record	record	NOUN
ijtc-685	84	26	of	of	ADP
ijtc-685	84	27	the	the	DET
ijtc-685	84	28	income	income	NOUN
ijtc-685	84	29	and	and	CCONJ
ijtc-685	84	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-685	84	31	implementation	implementation	NOUN
ijtc-685	84	32	of	of	ADP
ijtc-685	84	33	financial	financial	ADJ
ijtc-685	84	34	accounting	accounting	NOUN
ijtc-685	84	35	standards	standard	NOUN
ijtc-685	84	36	for	for	ADP
ijtc-685	84	37	small	small	ADJ
ijtc-685	84	38	and	and	CCONJ
ijtc-685	84	39	medium	medium	ADJ
ijtc-685	84	40	entities	entity	NOUN
ijtc-685	84	41	in	in	ADP
ijtc-685	84	42	berastagi	berastagi	ADJ
ijtc-685	84	43	smes	sme	NOUN
ijtc-685	84	44	,	,	PUNCT
ijtc-685	84	45	karo	karo	NOUN
ijtc-685	84	46	district	district	NOUN
ijtc-685	84	47	pakpahan	pakpahan	NOUN
ijtc-685	84	48	and	and	CCONJ
ijtc-685	84	49	naibaho	naibaho	NOUN
ijtc-685	84	50	,	,	PUNCT
ijtc-685	84	51	200	200	NUM
ijtc-685	84	52	|	|	ADV
ijtc-685	84	53	ilomata	ilomata	PROPN
ijtc-685	84	54	international	international	ADJ
ijtc-685	84	55	journal	journal	NOUN
ijtc-685	84	56	of	of	ADP
ijtc-685	84	57	tax	tax	PROPN
ijtc-685	84	58	&	&	CCONJ
ijtc-685	84	59	accounting	account	VERB
ijtc-685	84	60	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-685	84	61	expenditure	expenditure	NOUN
ijtc-685	84	62	of	of	ADP
ijtc-685	84	63	funds	fund	NOUN
ijtc-685	84	64	for	for	ADP
ijtc-685	84	65	transactions	transaction	NOUN
ijtc-685	84	66	related	relate	VERB
ijtc-685	84	67	to	to	ADP
ijtc-685	84	68	the	the	DET
ijtc-685	84	69	running	running	NOUN
ijtc-685	84	70	of	of	ADP
ijtc-685	84	71	the	the	DET
ijtc-685	84	72	business	business	NOUN
ijtc-685	84	73	.	.	PUNCT
ijtc-685	85	1	when	when	SCONJ
ijtc-685	85	2	a	a	DET
ijtc-685	85	3	business	business	NOUN
ijtc-685	85	4	actor	actor	NOUN
ijtc-685	85	5	does	do	AUX
ijtc-685	85	6	not	not	PART
ijtc-685	85	7	regularly	regularly	ADV
ijtc-685	85	8	record	record	VERB
ijtc-685	85	9	accounting	accounting	NOUN
ijtc-685	85	10	,	,	PUNCT
ijtc-685	85	11	it	it	PRON
ijtc-685	85	12	will	will	AUX
ijtc-685	85	13	result	result	VERB
ijtc-685	85	14	in	in	ADP
ijtc-685	85	15	a	a	DET
ijtc-685	85	16	great	great	ADJ
ijtc-685	85	17	deal	deal	NOUN
ijtc-685	85	18	of	of	ADP
ijtc-685	85	19	financial	financial	ADJ
ijtc-685	85	20	information	information	NOUN
ijtc-685	85	21	being	be	AUX
ijtc-685	85	22	disclosed	disclose	VERB
ijtc-685	85	23	incorrectly	incorrectly	ADV
ijtc-685	85	24	and	and	CCONJ
ijtc-685	85	25	improperly	improperly	ADV
ijtc-685	85	26	.	.	PUNCT
ijtc-685	86	1	bookkeeping	bookkeeping	NOUN
ijtc-685	86	2	activities	activity	NOUN
ijtc-685	86	3	carried	carry	VERB
ijtc-685	86	4	out	out	ADP
ijtc-685	86	5	by	by	ADP
ijtc-685	86	6	smes	sme	NOUN
ijtc-685	86	7	according	accord	VERB
ijtc-685	86	8	to	to	ADP
ijtc-685	86	9	the	the	DET
ijtc-685	86	10	results	result	NOUN
ijtc-685	86	11	of	of	ADP
ijtc-685	86	12	interviews	interview	NOUN
ijtc-685	86	13	,	,	PUNCT
ijtc-685	86	14	80.5	80.5	NUM
ijtc-685	86	15	%	%	NOUN
ijtc-685	86	16	of	of	ADP
ijtc-685	86	17	business	business	NOUN
ijtc-685	86	18	actors	actor	NOUN
ijtc-685	86	19	acknowledged	acknowledge	VERB
ijtc-685	86	20	that	that	SCONJ
ijtc-685	86	21	business	business	NOUN
ijtc-685	86	22	actors	actor	NOUN
ijtc-685	86	23	do	do	AUX
ijtc-685	86	24	not	not	PART
ijtc-685	86	25	make	make	VERB
ijtc-685	86	26	or	or	CCONJ
ijtc-685	86	27	collect	collect	VERB
ijtc-685	86	28	proof	proof	NOUN
ijtc-685	86	29	of	of	ADP
ijtc-685	86	30	transactions	transaction	NOUN
ijtc-685	86	31	in	in	ADP
ijtc-685	86	32	their	their	PRON
ijtc-685	86	33	business	business	NOUN
ijtc-685	86	34	.	.	PUNCT
ijtc-685	87	1	business	business	NOUN
ijtc-685	87	2	actors	actor	NOUN
ijtc-685	87	3	who	who	PRON
ijtc-685	87	4	do	do	AUX
ijtc-685	87	5	not	not	PART
ijtc-685	87	6	make	make	VERB
ijtc-685	87	7	and	and	CCONJ
ijtc-685	87	8	collect	collect	VERB
ijtc-685	87	9	proof	proof	NOUN
ijtc-685	87	10	of	of	ADP
ijtc-685	87	11	transactions	transaction	NOUN
ijtc-685	87	12	have	have	VERB
ijtc-685	87	13	various	various	ADJ
ijtc-685	87	14	reasons	reason	NOUN
ijtc-685	87	15	such	such	ADJ
ijtc-685	87	16	as	as	ADP
ijtc-685	87	17	the	the	DET
ijtc-685	87	18	lack	lack	NOUN
ijtc-685	87	19	of	of	ADP
ijtc-685	87	20	time	time	NOUN
ijtc-685	87	21	they	they	PRON
ijtc-685	87	22	have	have	VERB
ijtc-685	87	23	to	to	PART
ijtc-685	87	24	make	make	VERB
ijtc-685	87	25	evidence	evidence	NOUN
ijtc-685	87	26	for	for	ADP
ijtc-685	87	27	all	all	DET
ijtc-685	87	28	transactions	transaction	NOUN
ijtc-685	87	29	that	that	PRON
ijtc-685	87	30	occur	occur	VERB
ijtc-685	87	31	.	.	PUNCT
ijtc-685	88	1	another	another	DET
ijtc-685	88	2	reason	reason	NOUN
ijtc-685	88	3	is	be	AUX
ijtc-685	88	4	that	that	SCONJ
ijtc-685	88	5	business	business	NOUN
ijtc-685	88	6	actors	actor	NOUN
ijtc-685	88	7	are	be	AUX
ijtc-685	88	8	not	not	PART
ijtc-685	88	9	careful	careful	ADJ
ijtc-685	88	10	in	in	ADP
ijtc-685	88	11	storing	store	VERB
ijtc-685	88	12	transaction	transaction	NOUN
ijtc-685	88	13	evidence	evidence	NOUN
ijtc-685	88	14	so	so	SCONJ
ijtc-685	88	15	that	that	SCONJ
ijtc-685	88	16	many	many	ADJ
ijtc-685	88	17	are	be	AUX
ijtc-685	88	18	lost	lose	VERB
ijtc-685	88	19	,	,	PUNCT
ijtc-685	88	20	and	and	CCONJ
ijtc-685	88	21	business	business	NOUN
ijtc-685	88	22	money	money	NOUN
ijtc-685	88	23	is	be	AUX
ijtc-685	88	24	used	use	VERB
ijtc-685	88	25	as	as	ADP
ijtc-685	88	26	personal	personal	ADJ
ijtc-685	88	27	money	money	NOUN
ijtc-685	88	28	to	to	PART
ijtc-685	88	29	cover	cover	VERB
ijtc-685	88	30	daily	daily	ADJ
ijtc-685	88	31	living	living	NOUN
ijtc-685	88	32	expenses	expense	NOUN
ijtc-685	88	33	.	.	PUNCT
ijtc-685	89	1	it	it	PRON
ijtc-685	89	2	can	can	AUX
ijtc-685	89	3	be	be	AUX
ijtc-685	89	4	said	say	VERB
ijtc-685	89	5	that	that	SCONJ
ijtc-685	89	6	the	the	DET
ijtc-685	89	7	process	process	NOUN
ijtc-685	89	8	of	of	ADP
ijtc-685	89	9	bookkeeping	bookkeeping	NOUN
ijtc-685	89	10	activities	activity	NOUN
ijtc-685	89	11	carried	carry	VERB
ijtc-685	89	12	out	out	ADP
ijtc-685	89	13	by	by	ADP
ijtc-685	89	14	msme	msme	NOUN
ijtc-685	89	15	actors	actor	NOUN
ijtc-685	89	16	does	do	AUX
ijtc-685	89	17	not	not	PART
ijtc-685	89	18	apply	apply	VERB
ijtc-685	89	19	much	much	ADJ
ijtc-685	89	20	,	,	PUNCT
ijtc-685	89	21	starting	start	VERB
ijtc-685	89	22	from	from	ADP
ijtc-685	89	23	the	the	DET
ijtc-685	89	24	activities	activity	NOUN
ijtc-685	89	25	of	of	ADP
ijtc-685	89	26	making	make	VERB
ijtc-685	89	27	and	and	CCONJ
ijtc-685	89	28	collecting	collect	VERB
ijtc-685	89	29	all	all	DET
ijtc-685	89	30	evidence	evidence	NOUN
ijtc-685	89	31	of	of	ADP
ijtc-685	89	32	buying	buy	VERB
ijtc-685	89	33	and	and	CCONJ
ijtc-685	89	34	selling	selling	NOUN
ijtc-685	89	35	transactions	transaction	NOUN
ijtc-685	89	36	,	,	PUNCT
ijtc-685	89	37	up	up	ADP
ijtc-685	89	38	to	to	ADP
ijtc-685	89	39	the	the	DET
ijtc-685	89	40	stage	stage	NOUN
ijtc-685	89	41	of	of	ADP
ijtc-685	89	42	making	make	VERB
ijtc-685	89	43	journals	journal	NOUN
ijtc-685	89	44	and	and	CCONJ
ijtc-685	89	45	ledgers	ledger	NOUN
ijtc-685	89	46	.	.	PUNCT
ijtc-685	90	1	only	only	ADV
ijtc-685	90	2	19.5	19.5	NUM
ijtc-685	90	3	%	%	NOUN
ijtc-685	90	4	who	who	PRON
ijtc-685	90	5	make	make	VERB
ijtc-685	90	6	and	and	CCONJ
ijtc-685	90	7	collect	collect	VERB
ijtc-685	90	8	proof	proof	NOUN
ijtc-685	90	9	of	of	ADP
ijtc-685	90	10	transactions	transaction	NOUN
ijtc-685	90	11	reveal	reveal	VERB
ijtc-685	90	12	that	that	SCONJ
ijtc-685	90	13	it	it	PRON
ijtc-685	90	14	can	can	AUX
ijtc-685	90	15	help	help	VERB
ijtc-685	90	16	them	they	PRON
ijtc-685	90	17	monitor	monitor	VERB
ijtc-685	90	18	every	every	DET
ijtc-685	90	19	transaction	transaction	NOUN
ijtc-685	90	20	that	that	PRON
ijtc-685	90	21	occurs	occur	VERB
ijtc-685	90	22	every	every	DET
ijtc-685	90	23	day	day	NOUN
ijtc-685	90	24	.	.	PUNCT
ijtc-685	91	1	making	make	VERB
ijtc-685	91	2	and	and	CCONJ
ijtc-685	91	3	collecting	collect	VERB
ijtc-685	91	4	evidence	evidence	NOUN
ijtc-685	91	5	of	of	ADP
ijtc-685	91	6	transactions	transaction	NOUN
ijtc-685	91	7	that	that	PRON
ijtc-685	91	8	occur	occur	VERB
ijtc-685	91	9	can	can	AUX
ijtc-685	91	10	assist	assist	VERB
ijtc-685	91	11	business	business	NOUN
ijtc-685	91	12	actors	actor	NOUN
ijtc-685	91	13	in	in	ADP
ijtc-685	91	14	making	make	VERB
ijtc-685	91	15	books	book	NOUN
ijtc-685	91	16	.	.	PUNCT
ijtc-685	92	1	by	by	ADP
ijtc-685	92	2	collecting	collect	VERB
ijtc-685	92	3	evidence	evidence	NOUN
ijtc-685	92	4	for	for	ADP
ijtc-685	92	5	every	every	DET
ijtc-685	92	6	transaction	transaction	NOUN
ijtc-685	92	7	that	that	PRON
ijtc-685	92	8	occurs	occur	VERB
ijtc-685	92	9	,	,	PUNCT
ijtc-685	92	10	business	business	NOUN
ijtc-685	92	11	actors	actor	NOUN
ijtc-685	92	12	can	can	AUX
ijtc-685	92	13	monitor	monitor	VERB
ijtc-685	92	14	every	every	DET
ijtc-685	92	15	transaction	transaction	NOUN
ijtc-685	92	16	in	in	ADP
ijtc-685	92	17	their	their	PRON
ijtc-685	92	18	business	business	NOUN
ijtc-685	92	19	activities	activity	NOUN
ijtc-685	92	20	.	.	PUNCT
ijtc-685	93	1	this	this	PRON
ijtc-685	93	2	can	can	AUX
ijtc-685	93	3	minimize	minimize	VERB
ijtc-685	93	4	employee	employee	NOUN
ijtc-685	93	5	and	and	CCONJ
ijtc-685	93	6	business	business	NOUN
ijtc-685	93	7	manager	manager	NOUN
ijtc-685	93	8	fraud	fraud	NOUN
ijtc-685	93	9	in	in	ADP
ijtc-685	93	10	managing	manage	VERB
ijtc-685	93	11	business	business	NOUN
ijtc-685	93	12	funds	fund	NOUN
ijtc-685	93	13	.	.	PUNCT
ijtc-685	94	1	referring	refer	VERB
ijtc-685	94	2	to	to	ADP
ijtc-685	94	3	the	the	DET
ijtc-685	94	4	activity	activity	NOUN
ijtc-685	94	5	of	of	ADP
ijtc-685	94	6	recording	recording	NOUN
ijtc-685	94	7	buying	buying	NOUN
ijtc-685	94	8	and	and	CCONJ
ijtc-685	94	9	selling	selling	NOUN
ijtc-685	94	10	transactions	transaction	NOUN
ijtc-685	94	11	,	,	PUNCT
ijtc-685	94	12	it	it	PRON
ijtc-685	94	13	can	can	AUX
ijtc-685	94	14	be	be	AUX
ijtc-685	94	15	concluded	conclude	VERB
ijtc-685	94	16	that	that	SCONJ
ijtc-685	94	17	the	the	DET
ijtc-685	94	18	majority	majority	NOUN
ijtc-685	94	19	of	of	ADP
ijtc-685	94	20	actors	actor	NOUN
ijtc-685	94	21	,	,	PUNCT
ijtc-685	94	22	namely	namely	ADV
ijtc-685	94	23	82.9	82.9	NUM
ijtc-685	94	24	%	%	NOUN
ijtc-685	94	25	of	of	ADP
ijtc-685	94	26	respondents	respondent	NOUN
ijtc-685	94	27	,	,	PUNCT
ijtc-685	94	28	did	do	AUX
ijtc-685	94	29	not	not	PART
ijtc-685	94	30	make	make	VERB
ijtc-685	94	31	notes	note	NOUN
ijtc-685	94	32	on	on	ADP
ijtc-685	94	33	their	their	PRON
ijtc-685	94	34	business	business	NOUN
ijtc-685	94	35	by	by	ADP
ijtc-685	94	36	recording	record	VERB
ijtc-685	94	37	all	all	DET
ijtc-685	94	38	buying	buying	NOUN
ijtc-685	94	39	and	and	CCONJ
ijtc-685	94	40	selling	selling	NOUN
ijtc-685	94	41	transactions	transaction	NOUN
ijtc-685	94	42	.	.	PUNCT
ijtc-685	95	1	the	the	DET
ijtc-685	95	2	results	result	NOUN
ijtc-685	95	3	of	of	ADP
ijtc-685	95	4	an	an	DET
ijtc-685	95	5	interview	interview	NOUN
ijtc-685	95	6	with	with	ADP
ijtc-685	95	7	one	one	NUM
ijtc-685	95	8	of	of	ADP
ijtc-685	95	9	the	the	DET
ijtc-685	95	10	business	business	NOUN
ijtc-685	95	11	actors	actor	NOUN
ijtc-685	95	12	argued	argue	VERB
ijtc-685	95	13	that	that	SCONJ
ijtc-685	95	14	there	there	PRON
ijtc-685	95	15	was	be	VERB
ijtc-685	95	16	no	no	DET
ijtc-685	95	17	recording	recording	NOUN
ijtc-685	95	18	of	of	ADP
ijtc-685	95	19	buying	buying	NOUN
ijtc-685	95	20	and	and	CCONJ
ijtc-685	95	21	selling	sell	VERB
ijtc-685	95	22	transactions	transaction	NOUN
ijtc-685	95	23	because	because	SCONJ
ijtc-685	95	24	the	the	DET
ijtc-685	95	25	person	person	NOUN
ijtc-685	95	26	selling	sell	VERB
ijtc-685	95	27	was	be	AUX
ijtc-685	95	28	changing	change	VERB
ijtc-685	95	29	msmes	msme	NOUN
ijtc-685	95	30	who	who	PRON
ijtc-685	95	31	do	do	AUX
ijtc-685	95	32	not	not	PART
ijtc-685	95	33	keep	keep	VERB
ijtc-685	95	34	journals	journal	NOUN
ijtc-685	95	35	or	or	CCONJ
ijtc-685	95	36	ledgers	ledger	NOUN
ijtc-685	95	37	think	think	VERB
ijtc-685	95	38	that	that	SCONJ
ijtc-685	95	39	making	make	VERB
ijtc-685	95	40	journals	journal	NOUN
ijtc-685	95	41	and	and	CCONJ
ijtc-685	95	42	ledgers	ledger	NOUN
ijtc-685	95	43	is	be	AUX
ijtc-685	95	44	very	very	ADV
ijtc-685	95	45	complicated	complicated	ADJ
ijtc-685	95	46	.	.	PUNCT
ijtc-685	96	1	lack	lack	NOUN
ijtc-685	96	2	of	of	ADP
ijtc-685	96	3	time	time	NOUN
ijtc-685	96	4	and	and	CCONJ
ijtc-685	96	5	accounting	accounting	NOUN
ijtc-685	96	6	knowledge	knowledge	NOUN
ijtc-685	96	7	from	from	ADP
ijtc-685	96	8	business	business	NOUN
ijtc-685	96	9	actors	actor	NOUN
ijtc-685	96	10	to	to	PART
ijtc-685	96	11	do	do	VERB
ijtc-685	96	12	this	this	PRON
ijtc-685	96	13	is	be	AUX
ijtc-685	96	14	also	also	ADV
ijtc-685	96	15	a	a	DET
ijtc-685	96	16	strong	strong	ADJ
ijtc-685	96	17	reason	reason	NOUN
ijtc-685	96	18	.	.	PUNCT
ijtc-685	97	1	the	the	DET
ijtc-685	97	2	collection	collection	NOUN
ijtc-685	97	3	and	and	CCONJ
ijtc-685	97	4	recording	recording	NOUN
ijtc-685	97	5	of	of	ADP
ijtc-685	97	6	evidence	evidence	NOUN
ijtc-685	97	7	for	for	ADP
ijtc-685	97	8	all	all	DET
ijtc-685	97	9	transactions	transaction	NOUN
ijtc-685	97	10	on	on	ADP
ijtc-685	97	11	a	a	DET
ijtc-685	97	12	regular	regular	ADJ
ijtc-685	97	13	basis	basis	NOUN
ijtc-685	97	14	is	be	AUX
ijtc-685	97	15	deemed	deem	VERB
ijtc-685	97	16	sufficient	sufficient	ADJ
ijtc-685	97	17	to	to	PART
ijtc-685	97	18	represent	represent	VERB
ijtc-685	97	19	financial	financial	ADJ
ijtc-685	97	20	information	information	NOUN
ijtc-685	97	21	on	on	ADP
ijtc-685	97	22	its	its	PRON
ijtc-685	97	23	business	business	NOUN
ijtc-685	97	24	.	.	PUNCT
ijtc-685	98	1	this	this	PRON
ijtc-685	98	2	shows	show	VERB
ijtc-685	98	3	that	that	SCONJ
ijtc-685	98	4	there	there	PRON
ijtc-685	98	5	are	be	VERB
ijtc-685	98	6	still	still	ADV
ijtc-685	98	7	business	business	NOUN
ijtc-685	98	8	actors	actor	NOUN
ijtc-685	98	9	who	who	PRON
ijtc-685	98	10	do	do	AUX
ijtc-685	98	11	not	not	PART
ijtc-685	98	12	carry	carry	VERB
ijtc-685	98	13	out	out	ADP
ijtc-685	98	14	the	the	DET
ijtc-685	98	15	accounting	accounting	NOUN
ijtc-685	98	16	cycle	cycle	NOUN
ijtc-685	98	17	properly	properly	ADV
ijtc-685	98	18	and	and	CCONJ
ijtc-685	98	19	correctly	correctly	ADV
ijtc-685	98	20	.	.	PUNCT
ijtc-685	99	1	in	in	ADP
ijtc-685	99	2	the	the	DET
ijtc-685	99	3	opinion	opinion	NOUN
ijtc-685	99	4	of	of	ADP
ijtc-685	99	5	msme	msme	NOUN
ijtc-685	99	6	actors	actor	NOUN
ijtc-685	99	7	who	who	PRON
ijtc-685	99	8	have	have	AUX
ijtc-685	99	9	regularly	regularly	ADV
ijtc-685	99	10	made	make	VERB
ijtc-685	99	11	journals	journal	NOUN
ijtc-685	99	12	and	and	CCONJ
ijtc-685	99	13	ledgers	ledger	NOUN
ijtc-685	99	14	,	,	PUNCT
ijtc-685	99	15	through	through	ADP
ijtc-685	99	16	brief	brief	ADJ
ijtc-685	99	17	interviews	interview	NOUN
ijtc-685	99	18	stated	state	VERB
ijtc-685	99	19	that	that	SCONJ
ijtc-685	99	20	making	make	VERB
ijtc-685	99	21	journals	journal	NOUN
ijtc-685	99	22	and	and	CCONJ
ijtc-685	99	23	ledgers	ledger	NOUN
ijtc-685	99	24	facilitates	facilitate	VERB
ijtc-685	99	25	the	the	DET
ijtc-685	99	26	process	process	NOUN
ijtc-685	99	27	of	of	ADP
ijtc-685	99	28	preparing	prepare	VERB
ijtc-685	99	29	financial	financial	ADJ
ijtc-685	99	30	reports	report	NOUN
ijtc-685	99	31	.	.	PUNCT
ijtc-685	100	1	even	even	ADV
ijtc-685	100	2	though	though	SCONJ
ijtc-685	100	3	business	business	NOUN
ijtc-685	100	4	actors	actor	NOUN
ijtc-685	100	5	admit	admit	VERB
ijtc-685	100	6	that	that	SCONJ
ijtc-685	100	7	they	they	PRON
ijtc-685	100	8	still	still	ADV
ijtc-685	100	9	make	make	VERB
ijtc-685	100	10	it	it	PRON
ijtc-685	100	11	not	not	PART
ijtc-685	100	12	in	in	ADP
ijtc-685	100	13	accordance	accordance	NOUN
ijtc-685	100	14	with	with	ADP
ijtc-685	100	15	existing	exist	VERB
ijtc-685	100	16	accounting	accounting	NOUN
ijtc-685	100	17	standards	standard	NOUN
ijtc-685	100	18	.	.	PUNCT
ijtc-685	101	1	msme	msme	NOUN
ijtc-685	101	2	actors	actor	NOUN
ijtc-685	101	3	who	who	PRON
ijtc-685	101	4	do	do	AUX
ijtc-685	101	5	not	not	PART
ijtc-685	101	6	keep	keep	VERB
ijtc-685	101	7	journals	journal	NOUN
ijtc-685	101	8	or	or	CCONJ
ijtc-685	101	9	ledgers	ledger	NOUN
ijtc-685	101	10	think	think	VERB
ijtc-685	101	11	that	that	SCONJ
ijtc-685	101	12	making	make	VERB
ijtc-685	101	13	journals	journal	NOUN
ijtc-685	101	14	and	and	CCONJ
ijtc-685	101	15	ledgers	ledger	NOUN
ijtc-685	101	16	is	be	AUX
ijtc-685	101	17	very	very	ADV
ijtc-685	101	18	complicated	complicated	ADJ
ijtc-685	101	19	.	.	PUNCT
ijtc-685	102	1	lack	lack	NOUN
ijtc-685	102	2	of	of	ADP
ijtc-685	102	3	time	time	NOUN
ijtc-685	102	4	and	and	CCONJ
ijtc-685	102	5	accounting	accounting	NOUN
ijtc-685	102	6	knowledge	knowledge	NOUN
ijtc-685	102	7	from	from	ADP
ijtc-685	102	8	business	business	NOUN
ijtc-685	102	9	actors	actor	NOUN
ijtc-685	102	10	to	to	PART
ijtc-685	102	11	do	do	VERB
ijtc-685	102	12	this	this	PRON
ijtc-685	102	13	is	be	AUX
ijtc-685	102	14	also	also	ADV
ijtc-685	102	15	a	a	DET
ijtc-685	102	16	strong	strong	ADJ
ijtc-685	102	17	reason	reason	NOUN
ijtc-685	102	18	.	.	PUNCT
ijtc-685	103	1	the	the	DET
ijtc-685	103	2	collection	collection	NOUN
ijtc-685	103	3	and	and	CCONJ
ijtc-685	103	4	recording	recording	NOUN
ijtc-685	103	5	of	of	ADP
ijtc-685	103	6	evidence	evidence	NOUN
ijtc-685	103	7	for	for	ADP
ijtc-685	103	8	all	all	DET
ijtc-685	103	9	transactions	transaction	NOUN
ijtc-685	103	10	on	on	ADP
ijtc-685	103	11	a	a	DET
ijtc-685	103	12	regular	regular	ADJ
ijtc-685	103	13	basis	basis	NOUN
ijtc-685	103	14	is	be	AUX
ijtc-685	103	15	deemed	deem	VERB
ijtc-685	103	16	sufficient	sufficient	ADJ
ijtc-685	103	17	to	to	PART
ijtc-685	103	18	represent	represent	VERB
ijtc-685	103	19	financial	financial	ADJ
ijtc-685	103	20	information	information	NOUN
ijtc-685	103	21	on	on	ADP
ijtc-685	103	22	its	its	PRON
ijtc-685	103	23	business	business	NOUN
ijtc-685	103	24	.	.	PUNCT
ijtc-685	104	1	this	this	PRON
ijtc-685	104	2	shows	show	VERB
ijtc-685	104	3	that	that	SCONJ
ijtc-685	104	4	there	there	PRON
ijtc-685	104	5	are	be	VERB
ijtc-685	104	6	still	still	ADV
ijtc-685	104	7	business	business	NOUN
ijtc-685	104	8	actors	actor	NOUN
ijtc-685	104	9	who	who	PRON
ijtc-685	104	10	do	do	AUX
ijtc-685	104	11	not	not	PART
ijtc-685	104	12	carry	carry	VERB
ijtc-685	104	13	out	out	ADP
ijtc-685	104	14	the	the	DET
ijtc-685	104	15	accounting	accounting	NOUN
ijtc-685	104	16	cycle	cycle	NOUN
ijtc-685	104	17	properly	properly	ADV
ijtc-685	104	18	and	and	CCONJ
ijtc-685	104	19	correctly	correctly	ADV
ijtc-685	104	20	.	.	PUNCT
ijtc-685	105	1	business	business	NOUN
ijtc-685	105	2	actors	actor	NOUN
ijtc-685	105	3	who	who	PRON
ijtc-685	105	4	do	do	AUX
ijtc-685	105	5	not	not	PART
ijtc-685	105	6	separate	separate	VERB
ijtc-685	105	7	their	their	PRON
ijtc-685	105	8	funds	fund	NOUN
ijtc-685	105	9	assume	assume	VERB
ijtc-685	105	10	that	that	SCONJ
ijtc-685	105	11	the	the	DET
ijtc-685	105	12	money	money	NOUN
ijtc-685	105	13	obtained	obtain	VERB
ijtc-685	105	14	from	from	ADP
ijtc-685	105	15	business	business	NOUN
ijtc-685	105	16	units	unit	NOUN
ijtc-685	105	17	is	be	AUX
ijtc-685	105	18	part	part	NOUN
ijtc-685	105	19	of	of	ADP
ijtc-685	105	20	their	their	PRON
ijtc-685	105	21	funds	fund	NOUN
ijtc-685	105	22	.	.	PUNCT
ijtc-685	106	1	business	business	NOUN
ijtc-685	106	2	actors	actor	NOUN
ijtc-685	106	3	assume	assume	VERB
ijtc-685	106	4	that	that	SCONJ
ijtc-685	106	5	there	there	PRON
ijtc-685	106	6	is	be	VERB
ijtc-685	106	7	no	no	DET
ijtc-685	106	8	difference	difference	NOUN
ijtc-685	106	9	between	between	ADP
ijtc-685	106	10	personal	personal	ADJ
ijtc-685	106	11	money	money	NOUN
ijtc-685	106	12	and	and	CCONJ
ijtc-685	106	13	money	money	NOUN
ijtc-685	106	14	for	for	ADP
ijtc-685	106	15	business	business	NOUN
ijtc-685	106	16	results	result	NOUN
ijtc-685	106	17	.	.	PUNCT
ijtc-685	107	1	this	this	PRON
ijtc-685	107	2	can	can	AUX
ijtc-685	107	3	lead	lead	VERB
ijtc-685	107	4	to	to	ADP
ijtc-685	107	5	errors	error	NOUN
ijtc-685	107	6	in	in	ADP
ijtc-685	107	7	the	the	DET
ijtc-685	107	8	classification	classification	NOUN
ijtc-685	107	9	of	of	ADP
ijtc-685	107	10	funds	fund	NOUN
ijtc-685	107	11	which	which	PRON
ijtc-685	107	12	are	be	AUX
ijtc-685	107	13	the	the	DET
ijtc-685	107	14	result	result	NOUN
ijtc-685	107	15	of	of	ADP
ijtc-685	107	16	business	business	NOUN
ijtc-685	107	17	with	with	ADP
ijtc-685	107	18	personal	personal	ADJ
ijtc-685	107	19	money	money	NOUN
ijtc-685	107	20	,	,	PUNCT
ijtc-685	107	21	so	so	SCONJ
ijtc-685	107	22	that	that	SCONJ
ijtc-685	107	23	it	it	PRON
ijtc-685	107	24	will	will	AUX
ijtc-685	107	25	be	be	AUX
ijtc-685	107	26	difficult	difficult	ADJ
ijtc-685	107	27	to	to	PART
ijtc-685	107	28	know	know	VERB
ijtc-685	107	29	the	the	DET
ijtc-685	107	30	amount	amount	NOUN
ijtc-685	107	31	of	of	ADP
ijtc-685	107	32	profit	profit	NOUN
ijtc-685	107	33	or	or	CCONJ
ijtc-685	107	34	loss	loss	NOUN
ijtc-685	107	35	experienced	experience	VERB
ijtc-685	107	36	by	by	ADP
ijtc-685	107	37	the	the	DET
ijtc-685	107	38	business	business	NOUN
ijtc-685	107	39	.	.	PUNCT
ijtc-685	108	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-685	108	2	implementation	implementation	NOUN
ijtc-685	108	3	of	of	ADP
ijtc-685	108	4	financial	financial	ADJ
ijtc-685	108	5	accounting	accounting	NOUN
ijtc-685	108	6	standards	standard	NOUN
ijtc-685	108	7	for	for	ADP
ijtc-685	108	8	small	small	ADJ
ijtc-685	108	9	and	and	CCONJ
ijtc-685	108	10	medium	medium	ADJ
ijtc-685	108	11	entities	entity	NOUN
ijtc-685	108	12	in	in	ADP
ijtc-685	108	13	berastagi	berastagi	ADJ
ijtc-685	108	14	smes	sme	NOUN
ijtc-685	108	15	,	,	PUNCT
ijtc-685	108	16	karo	karo	NOUN
ijtc-685	108	17	district	district	NOUN
ijtc-685	108	18	pakpahan	pakpahan	NOUN
ijtc-685	108	19	and	and	CCONJ
ijtc-685	108	20	naibaho	naibaho	NOUN
ijtc-685	108	21	,	,	PUNCT
ijtc-685	108	22	201	201	NUM
ijtc-685	108	23	|	|	ADV
ijtc-685	108	24	ilomata	ilomata	PROPN
ijtc-685	108	25	international	international	ADJ
ijtc-685	108	26	journal	journal	NOUN
ijtc-685	108	27	of	of	ADP
ijtc-685	108	28	tax	tax	PROPN
ijtc-685	108	29	&	&	CCONJ
ijtc-685	108	30	accounting	account	VERB
ijtc-685	108	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-685	108	32	some	some	PRON
ijtc-685	108	33	of	of	ADP
ijtc-685	108	34	the	the	DET
ijtc-685	108	35	respondents	respondent	NOUN
ijtc-685	108	36	who	who	PRON
ijtc-685	108	37	carried	carry	VERB
ijtc-685	108	38	out	out	ADP
ijtc-685	108	39	the	the	DET
ijtc-685	108	40	separation	separation	NOUN
ijtc-685	108	41	stated	state	VERB
ijtc-685	108	42	that	that	SCONJ
ijtc-685	108	43	in	in	ADP
ijtc-685	108	44	order	order	NOUN
ijtc-685	108	45	to	to	PART
ijtc-685	108	46	avoid	avoid	VERB
ijtc-685	108	47	financial	financial	ADJ
ijtc-685	108	48	recording	recording	NOUN
ijtc-685	108	49	errors	error	NOUN
ijtc-685	108	50	,	,	PUNCT
ijtc-685	108	51	especially	especially	ADV
ijtc-685	108	52	for	for	ADP
ijtc-685	108	53	managed	manage	VERB
ijtc-685	108	54	businesses	business	NOUN
ijtc-685	108	55	,	,	PUNCT
ijtc-685	108	56	business	business	NOUN
ijtc-685	108	57	actors	actor	NOUN
ijtc-685	108	58	can	can	AUX
ijtc-685	108	59	clearly	clearly	ADV
ijtc-685	108	60	know	know	VERB
ijtc-685	108	61	the	the	DET
ijtc-685	108	62	profits	profit	NOUN
ijtc-685	108	63	,	,	PUNCT
ijtc-685	108	64	income	income	NOUN
ijtc-685	108	65	and	and	CCONJ
ijtc-685	108	66	expenses	expense	NOUN
ijtc-685	108	67	of	of	ADP
ijtc-685	108	68	the	the	DET
ijtc-685	108	69	business	business	NOUN
ijtc-685	108	70	.	.	PUNCT
ijtc-685	109	1	ownership	ownership	NOUN
ijtc-685	109	2	of	of	ADP
ijtc-685	109	3	the	the	DET
ijtc-685	109	4	financial	financial	ADJ
ijtc-685	109	5	statements	statement	NOUN
ijtc-685	109	6	presented	present	VERB
ijtc-685	109	7	by	by	ADP
ijtc-685	109	8	msme	msme	NOUN
ijtc-685	109	9	actors	actor	NOUN
ijtc-685	109	10	financial	financial	ADJ
ijtc-685	109	11	reports	report	NOUN
ijtc-685	109	12	are	be	AUX
ijtc-685	109	13	the	the	DET
ijtc-685	109	14	basis	basis	NOUN
ijtc-685	109	15	for	for	ADP
ijtc-685	109	16	decision	decision	NOUN
ijtc-685	109	17	-	-	PUNCT
ijtc-685	109	18	making	making	NOUN
ijtc-685	109	19	and	and	CCONJ
ijtc-685	109	20	contain	contain	VERB
ijtc-685	109	21	important	important	ADJ
ijtc-685	109	22	financial	financial	ADJ
ijtc-685	109	23	information	information	NOUN
ijtc-685	109	24	.	.	PUNCT
ijtc-685	110	1	based	base	VERB
ijtc-685	110	2	on	on	ADP
ijtc-685	110	3	table	table	NOUN
ijtc-685	110	4	6	6	NUM
ijtc-685	110	5	it	it	PRON
ijtc-685	110	6	can	can	AUX
ijtc-685	110	7	be	be	AUX
ijtc-685	110	8	said	say	VERB
ijtc-685	110	9	that	that	SCONJ
ijtc-685	110	10	business	business	NOUN
ijtc-685	110	11	actors	actor	NOUN
ijtc-685	110	12	have	have	AUX
ijtc-685	110	13	not	not	PART
ijtc-685	110	14	presented	present	VERB
ijtc-685	110	15	their	their	PRON
ijtc-685	110	16	financial	financial	ADJ
ijtc-685	110	17	reports	report	NOUN
ijtc-685	110	18	in	in	ADP
ijtc-685	110	19	full	full	ADJ
ijtc-685	110	20	as	as	SCONJ
ijtc-685	110	21	required	require	VERB
ijtc-685	110	22	in	in	ADP
ijtc-685	110	23	sak	sak	PROPN
ijtc-685	110	24	emkm	emkm	NOUN
ijtc-685	110	25	.	.	PUNCT
ijtc-685	111	1	according	accord	VERB
ijtc-685	111	2	to	to	ADP
ijtc-685	111	3	the	the	DET
ijtc-685	111	4	results	result	NOUN
ijtc-685	111	5	of	of	ADP
ijtc-685	111	6	the	the	DET
ijtc-685	111	7	interviews	interview	NOUN
ijtc-685	111	8	,	,	PUNCT
ijtc-685	111	9	the	the	DET
ijtc-685	111	10	profit	profit	NOUN
ijtc-685	111	11	and	and	CCONJ
ijtc-685	111	12	loss	loss	NOUN
ijtc-685	111	13	report	report	NOUN
ijtc-685	111	14	can	can	AUX
ijtc-685	111	15	make	make	VERB
ijtc-685	111	16	it	it	PRON
ijtc-685	111	17	easier	easy	ADJ
ijtc-685	111	18	for	for	SCONJ
ijtc-685	111	19	business	business	NOUN
ijtc-685	111	20	actors	actor	NOUN
ijtc-685	111	21	to	to	PART
ijtc-685	111	22	find	find	VERB
ijtc-685	111	23	out	out	ADP
ijtc-685	111	24	the	the	DET
ijtc-685	111	25	income	income	NOUN
ijtc-685	111	26	and	and	CCONJ
ijtc-685	111	27	expenses	expense	NOUN
ijtc-685	111	28	in	in	ADP
ijtc-685	111	29	their	their	PRON
ijtc-685	111	30	business	business	NOUN
ijtc-685	111	31	regularly	regularly	ADV
ijtc-685	111	32	so	so	SCONJ
ijtc-685	111	33	that	that	SCONJ
ijtc-685	111	34	they	they	PRON
ijtc-685	111	35	can	can	AUX
ijtc-685	111	36	evaluate	evaluate	VERB
ijtc-685	111	37	the	the	DET
ijtc-685	111	38	merits	merit	NOUN
ijtc-685	111	39	of	of	ADP
ijtc-685	111	40	the	the	DET
ijtc-685	111	41	business	business	NOUN
ijtc-685	111	42	.	.	PUNCT
ijtc-685	112	1	business	business	NOUN
ijtc-685	112	2	actors	actor	NOUN
ijtc-685	112	3	who	who	PRON
ijtc-685	112	4	have	have	AUX
ijtc-685	112	5	not	not	PART
ijtc-685	112	6	fully	fully	ADV
ijtc-685	112	7	implemented	implement	VERB
ijtc-685	112	8	accounting	accounting	NOUN
ijtc-685	112	9	have	have	VERB
ijtc-685	112	10	reasons	reason	NOUN
ijtc-685	112	11	,	,	PUNCT
ijtc-685	112	12	namely	namely	ADV
ijtc-685	112	13	the	the	DET
ijtc-685	112	14	lack	lack	NOUN
ijtc-685	112	15	of	of	ADP
ijtc-685	112	16	accounting	accounting	NOUN
ijtc-685	112	17	knowledge	knowledge	NOUN
ijtc-685	112	18	by	by	ADP
ijtc-685	112	19	business	business	NOUN
ijtc-685	112	20	actors	actor	NOUN
ijtc-685	112	21	and	and	CCONJ
ijtc-685	112	22	employees	employee	NOUN
ijtc-685	112	23	.	.	PUNCT
ijtc-685	113	1	they	they	PRON
ijtc-685	113	2	only	only	ADV
ijtc-685	113	3	make	make	VERB
ijtc-685	113	4	journals	journal	NOUN
ijtc-685	113	5	and	and	CCONJ
ijtc-685	113	6	ledgers	ledger	NOUN
ijtc-685	113	7	in	in	ADP
ijtc-685	113	8	accounting	accounting	NOUN
ijtc-685	113	9	records	record	NOUN
ijtc-685	113	10	because	because	SCONJ
ijtc-685	113	11	they	they	PRON
ijtc-685	113	12	think	think	VERB
ijtc-685	113	13	these	these	DET
ijtc-685	113	14	two	two	NUM
ijtc-685	113	15	things	thing	NOUN
ijtc-685	113	16	are	be	AUX
ijtc-685	113	17	enough	enough	ADJ
ijtc-685	113	18	to	to	PART
ijtc-685	113	19	represent	represent	VERB
ijtc-685	113	20	the	the	DET
ijtc-685	113	21	financial	financial	ADJ
ijtc-685	113	22	condition	condition	NOUN
ijtc-685	113	23	of	of	ADP
ijtc-685	113	24	their	their	PRON
ijtc-685	113	25	business	business	NOUN
ijtc-685	113	26	.	.	PUNCT
ijtc-685	114	1	for	for	ADP
ijtc-685	114	2	business	business	NOUN
ijtc-685	114	3	actors	actor	NOUN
ijtc-685	114	4	who	who	PRON
ijtc-685	114	5	have	have	AUX
ijtc-685	114	6	made	make	VERB
ijtc-685	114	7	complete	complete	ADJ
ijtc-685	114	8	financial	financial	ADJ
ijtc-685	114	9	reports	report	NOUN
ijtc-685	114	10	from	from	ADP
ijtc-685	114	11	the	the	DET
ijtc-685	114	12	results	result	NOUN
ijtc-685	114	13	of	of	ADP
ijtc-685	114	14	interviews	interview	NOUN
ijtc-685	114	15	,	,	PUNCT
ijtc-685	114	16	they	they	PRON
ijtc-685	114	17	say	say	VERB
ijtc-685	114	18	that	that	SCONJ
ijtc-685	114	19	it	it	PRON
ijtc-685	114	20	is	be	AUX
ijtc-685	114	21	very	very	ADV
ijtc-685	114	22	helpful	helpful	ADJ
ijtc-685	114	23	to	to	PART
ijtc-685	114	24	know	know	VERB
ijtc-685	114	25	the	the	DET
ijtc-685	114	26	profits	profit	NOUN
ijtc-685	114	27	received	receive	VERB
ijtc-685	114	28	each	each	DET
ijtc-685	114	29	month	month	NOUN
ijtc-685	114	30	.	.	PUNCT
ijtc-685	115	1	this	this	PRON
ijtc-685	115	2	shows	show	VERB
ijtc-685	115	3	that	that	SCONJ
ijtc-685	115	4	the	the	DET
ijtc-685	115	5	majority	majority	NOUN
ijtc-685	115	6	of	of	ADP
ijtc-685	115	7	msme	msme	NOUN
ijtc-685	115	8	actors	actor	NOUN
ijtc-685	115	9	present	present	VERB
ijtc-685	115	10	income	income	NOUN
ijtc-685	115	11	statements	statement	NOUN
ijtc-685	115	12	as	as	ADP
ijtc-685	115	13	a	a	DET
ijtc-685	115	14	component	component	NOUN
ijtc-685	115	15	of	of	ADP
ijtc-685	115	16	the	the	DET
ijtc-685	115	17	main	main	ADJ
ijtc-685	115	18	business	business	NOUN
ijtc-685	115	19	financial	financial	ADJ
ijtc-685	115	20	statements	statement	NOUN
ijtc-685	115	21	because	because	SCONJ
ijtc-685	115	22	they	they	PRON
ijtc-685	115	23	only	only	ADV
ijtc-685	115	24	want	want	VERB
ijtc-685	115	25	to	to	PART
ijtc-685	115	26	know	know	VERB
ijtc-685	115	27	the	the	DET
ijtc-685	115	28	profit	profit	NOUN
ijtc-685	115	29	or	or	CCONJ
ijtc-685	115	30	turnover	turnover	NOUN
ijtc-685	115	31	for	for	ADP
ijtc-685	115	32	each	each	DET
ijtc-685	115	33	period	period	NOUN
ijtc-685	115	34	of	of	ADP
ijtc-685	115	35	the	the	DET
ijtc-685	115	36	business	business	NOUN
ijtc-685	115	37	they	they	PRON
ijtc-685	115	38	manage	manage	VERB
ijtc-685	115	39	.	.	PUNCT
ijtc-685	116	1	according	accord	VERB
ijtc-685	116	2	to	to	ADP
ijtc-685	116	3	the	the	DET
ijtc-685	116	4	results	result	NOUN
ijtc-685	116	5	of	of	ADP
ijtc-685	116	6	processing	process	VERB
ijtc-685	116	7	the	the	DET
ijtc-685	116	8	questionnaire	questionnaire	NOUN
ijtc-685	116	9	data	datum	NOUN
ijtc-685	116	10	,	,	PUNCT
ijtc-685	116	11	the	the	DET
ijtc-685	116	12	presentation	presentation	NOUN
ijtc-685	116	13	of	of	ADP
ijtc-685	116	14	financial	financial	ADJ
ijtc-685	116	15	position	position	NOUN
ijtc-685	116	16	reports	report	NOUN
ijtc-685	116	17	and	and	CCONJ
ijtc-685	116	18	calk	calk	NOUN
ijtc-685	116	19	is	be	AUX
ijtc-685	116	20	still	still	ADV
ijtc-685	116	21	small	small	ADJ
ijtc-685	116	22	among	among	ADP
ijtc-685	116	23	business	business	NOUN
ijtc-685	116	24	actors	actor	NOUN
ijtc-685	116	25	.	.	PUNCT
ijtc-685	117	1	accounting	accounting	NOUN
ijtc-685	117	2	information	information	NOUN
ijtc-685	117	3	must	must	AUX
ijtc-685	117	4	be	be	AUX
ijtc-685	117	5	produced	produce	VERB
ijtc-685	117	6	precisely	precisely	ADV
ijtc-685	117	7	,	,	PUNCT
ijtc-685	117	8	accurately	accurately	ADV
ijtc-685	117	9	,	,	PUNCT
ijtc-685	117	10	and	and	CCONJ
ijtc-685	117	11	relevantly	relevantly	ADV
ijtc-685	117	12	as	as	SCONJ
ijtc-685	117	13	required	require	VERB
ijtc-685	117	14	by	by	ADP
ijtc-685	117	15	sak	sak	PROPN
ijtc-685	117	16	emkm	emkm	NOUN
ijtc-685	117	17	so	so	SCONJ
ijtc-685	117	18	that	that	SCONJ
ijtc-685	117	19	msme	msme	NOUN
ijtc-685	117	20	actors	actor	NOUN
ijtc-685	117	21	must	must	AUX
ijtc-685	117	22	be	be	AUX
ijtc-685	117	23	able	able	ADJ
ijtc-685	117	24	to	to	PART
ijtc-685	117	25	present	present	VERB
ijtc-685	117	26	financial	financial	ADJ
ijtc-685	117	27	reports	report	NOUN
ijtc-685	117	28	with	with	ADP
ijtc-685	117	29	the	the	DET
ijtc-685	117	30	latest	late	ADJ
ijtc-685	117	31	financial	financial	ADJ
ijtc-685	117	32	information	information	NOUN
ijtc-685	117	33	.	.	PUNCT
ijtc-685	118	1	one	one	NUM
ijtc-685	118	2	of	of	ADP
ijtc-685	118	3	them	they	PRON
ijtc-685	118	4	is	be	AUX
ijtc-685	118	5	processing	process	VERB
ijtc-685	118	6	data	datum	NOUN
ijtc-685	118	7	using	use	VERB
ijtc-685	118	8	the	the	DET
ijtc-685	118	9	software	software	NOUN
ijtc-685	118	10	.	.	PUNCT
ijtc-685	119	1	based	base	VERB
ijtc-685	119	2	on	on	ADP
ijtc-685	119	3	table	table	NOUN
ijtc-685	119	4	7	7	NUM
ijtc-685	119	5	regarding	regard	VERB
ijtc-685	119	6	the	the	DET
ijtc-685	119	7	use	use	NOUN
ijtc-685	119	8	of	of	ADP
ijtc-685	119	9	accounting	accounting	NOUN
ijtc-685	119	10	software	software	NOUN
ijtc-685	119	11	,	,	PUNCT
ijtc-685	119	12	the	the	DET
ijtc-685	119	13	majority	majority	NOUN
ijtc-685	119	14	of	of	ADP
ijtc-685	119	15	business	business	NOUN
ijtc-685	119	16	actors	actor	NOUN
ijtc-685	119	17	still	still	ADV
ijtc-685	119	18	make	make	VERB
ijtc-685	119	19	accounting	accounting	NOUN
ijtc-685	119	20	records	record	NOUN
ijtc-685	119	21	and	and	CCONJ
ijtc-685	119	22	present	present	ADJ
ijtc-685	119	23	financial	financial	ADJ
ijtc-685	119	24	reports	report	NOUN
ijtc-685	119	25	manually	manually	ADV
ijtc-685	119	26	.	.	PUNCT
ijtc-685	120	1	the	the	DET
ijtc-685	120	2	results	result	NOUN
ijtc-685	120	3	of	of	ADP
ijtc-685	120	4	interviews	interview	NOUN
ijtc-685	120	5	from	from	ADP
ijtc-685	120	6	msme	msme	NOUN
ijtc-685	120	7	actors	actor	NOUN
ijtc-685	120	8	who	who	PRON
ijtc-685	120	9	do	do	AUX
ijtc-685	120	10	not	not	PART
ijtc-685	120	11	use	use	VERB
ijtc-685	120	12	software	software	NOUN
ijtc-685	120	13	or	or	CCONJ
ijtc-685	120	14	present	present	ADJ
ijtc-685	120	15	financial	financial	ADJ
ijtc-685	120	16	reports	report	NOUN
ijtc-685	120	17	manually	manually	ADV
ijtc-685	120	18	assume	assume	VERB
ijtc-685	120	19	that	that	SCONJ
ijtc-685	120	20	the	the	DET
ijtc-685	120	21	costs	cost	NOUN
ijtc-685	120	22	incurred	incur	VERB
ijtc-685	120	23	to	to	PART
ijtc-685	120	24	buy	buy	VERB
ijtc-685	120	25	accounting	accounting	NOUN
ijtc-685	120	26	software	software	NOUN
ijtc-685	120	27	are	be	AUX
ijtc-685	120	28	very	very	ADV
ijtc-685	120	29	expensive	expensive	ADJ
ijtc-685	120	30	and	and	CCONJ
ijtc-685	120	31	are	be	AUX
ijtc-685	120	32	not	not	PART
ijtc-685	120	33	balanced	balance	VERB
ijtc-685	120	34	with	with	ADP
ijtc-685	120	35	the	the	DET
ijtc-685	120	36	benefits	benefit	NOUN
ijtc-685	120	37	provided	provide	VERB
ijtc-685	120	38	directly	directly	ADV
ijtc-685	120	39	so	so	SCONJ
ijtc-685	120	40	that	that	SCONJ
ijtc-685	120	41	manual	manual	ADJ
ijtc-685	120	42	recording	recording	NOUN
ijtc-685	120	43	is	be	AUX
ijtc-685	120	44	sufficient	sufficient	ADJ
ijtc-685	120	45	and	and	CCONJ
ijtc-685	120	46	fulfills	fulfill	VERB
ijtc-685	120	47	the	the	DET
ijtc-685	120	48	purpose	purpose	NOUN
ijtc-685	120	49	of	of	ADP
ijtc-685	120	50	making	make	VERB
ijtc-685	120	51	financial	financial	ADJ
ijtc-685	120	52	reports	report	NOUN
ijtc-685	120	53	for	for	ADP
ijtc-685	120	54	their	their	PRON
ijtc-685	120	55	business	business	NOUN
ijtc-685	120	56	.	.	PUNCT
ijtc-685	121	1	for	for	ADP
ijtc-685	121	2	business	business	NOUN
ijtc-685	121	3	actors	actor	NOUN
ijtc-685	121	4	who	who	PRON
ijtc-685	121	5	have	have	AUX
ijtc-685	121	6	carried	carry	VERB
ijtc-685	121	7	out	out	ADP
ijtc-685	121	8	computerized	computerized	ADJ
ijtc-685	121	9	accounting	accounting	NOUN
ijtc-685	121	10	activities	activity	NOUN
ijtc-685	121	11	following	follow	VERB
ijtc-685	121	12	the	the	DET
ijtc-685	121	13	results	result	NOUN
ijtc-685	121	14	of	of	ADP
ijtc-685	121	15	interviews	interview	NOUN
ijtc-685	121	16	,	,	PUNCT
ijtc-685	121	17	said	say	VERB
ijtc-685	121	18	that	that	SCONJ
ijtc-685	121	19	in	in	ADP
ijtc-685	121	20	presenting	present	VERB
ijtc-685	121	21	financial	financial	ADJ
ijtc-685	121	22	reports	report	NOUN
ijtc-685	121	23	,	,	PUNCT
ijtc-685	121	24	they	they	PRON
ijtc-685	121	25	think	think	VERB
ijtc-685	121	26	that	that	SCONJ
ijtc-685	121	27	the	the	DET
ijtc-685	121	28	use	use	NOUN
ijtc-685	121	29	of	of	ADP
ijtc-685	121	30	accounting	accounting	NOUN
ijtc-685	121	31	software	software	NOUN
ijtc-685	121	32	is	be	AUX
ijtc-685	121	33	very	very	ADV
ijtc-685	121	34	helpful	helpful	ADJ
ijtc-685	121	35	in	in	ADP
ijtc-685	121	36	preparing	prepare	VERB
ijtc-685	121	37	financial	financial	ADJ
ijtc-685	121	38	reports	report	NOUN
ijtc-685	121	39	easily	easily	ADV
ijtc-685	121	40	and	and	CCONJ
ijtc-685	121	41	quickly	quickly	ADV
ijtc-685	121	42	.	.	PUNCT
ijtc-685	122	1	computerized	computerized	ADJ
ijtc-685	122	2	recording	recording	NOUN
ijtc-685	122	3	can	can	AUX
ijtc-685	122	4	reduce	reduce	VERB
ijtc-685	122	5	the	the	DET
ijtc-685	122	6	risk	risk	NOUN
ijtc-685	122	7	of	of	ADP
ijtc-685	122	8	calculation	calculation	NOUN
ijtc-685	122	9	errors	error	NOUN
ijtc-685	122	10	and	and	CCONJ
ijtc-685	122	11	can	can	AUX
ijtc-685	122	12	produce	produce	VERB
ijtc-685	122	13	timely	timely	ADJ
ijtc-685	122	14	and	and	CCONJ
ijtc-685	122	15	relevant	relevant	ADJ
ijtc-685	122	16	information	information	NOUN
ijtc-685	122	17	.	.	PUNCT
ijtc-685	123	1	the	the	DET
ijtc-685	123	2	use	use	NOUN
ijtc-685	123	3	of	of	ADP
ijtc-685	123	4	software	software	NOUN
ijtc-685	123	5	in	in	ADP
ijtc-685	123	6	business	business	NOUN
ijtc-685	123	7	units	unit	NOUN
ijtc-685	123	8	is	be	AUX
ijtc-685	123	9	assisted	assist	VERB
ijtc-685	123	10	through	through	ADP
ijtc-685	123	11	microsoft	microsoft	PROPN
ijtc-685	123	12	excel	excel	PROPN
ijtc-685	123	13	applications	application	NOUN
ijtc-685	123	14	and	and	CCONJ
ijtc-685	123	15	accounting	accounting	NOUN
ijtc-685	123	16	programs	program	NOUN
ijtc-685	123	17	that	that	PRON
ijtc-685	123	18	have	have	AUX
ijtc-685	123	19	been	be	AUX
ijtc-685	123	20	specially	specially	ADV
ijtc-685	123	21	made	make	VERB
ijtc-685	123	22	for	for	ADP
ijtc-685	123	23	these	these	DET
ijtc-685	123	24	business	business	NOUN
ijtc-685	123	25	units	unit	NOUN
ijtc-685	123	26	.	.	PUNCT
ijtc-685	124	1	this	this	PRON
ijtc-685	124	2	shows	show	VERB
ijtc-685	124	3	that	that	SCONJ
ijtc-685	124	4	msmes	msme	NOUN
ijtc-685	124	5	that	that	PRON
ijtc-685	124	6	have	have	AUX
ijtc-685	124	7	used	use	VERB
ijtc-685	124	8	accounting	accounting	NOUN
ijtc-685	124	9	software	software	NOUN
ijtc-685	124	10	can	can	AUX
ijtc-685	124	11	be	be	AUX
ijtc-685	124	12	said	say	VERB
ijtc-685	124	13	to	to	PART
ijtc-685	124	14	have	have	AUX
ijtc-685	124	15	fulfilled	fulfil	VERB
ijtc-685	124	16	the	the	DET
ijtc-685	124	17	information	information	NOUN
ijtc-685	124	18	quality	quality	NOUN
ijtc-685	124	19	characteristics	characteristic	NOUN
ijtc-685	124	20	of	of	ADP
ijtc-685	124	21	sak	sak	PROPN
ijtc-685	124	22	emkm	emkm	NOUN
ijtc-685	124	23	.	.	PUNCT
ijtc-685	125	1	from	from	ADP
ijtc-685	125	2	the	the	DET
ijtc-685	125	3	discussion	discussion	NOUN
ijtc-685	125	4	of	of	ADP
ijtc-685	125	5	the	the	DET
ijtc-685	125	6	use	use	NOUN
ijtc-685	125	7	of	of	ADP
ijtc-685	125	8	accounting	accounting	NOUN
ijtc-685	125	9	software	software	NOUN
ijtc-685	125	10	in	in	ADP
ijtc-685	125	11	msmes	msme	NOUN
ijtc-685	125	12	,	,	PUNCT
ijtc-685	125	13	it	it	PRON
ijtc-685	125	14	shows	show	VERB
ijtc-685	125	15	that	that	SCONJ
ijtc-685	125	16	there	there	PRON
ijtc-685	125	17	is	be	VERB
ijtc-685	125	18	still	still	ADV
ijtc-685	125	19	low	low	ADJ
ijtc-685	125	20	technological	technological	ADJ
ijtc-685	125	21	development	development	NOUN
ijtc-685	125	22	used	use	VERB
ijtc-685	125	23	by	by	ADP
ijtc-685	125	24	business	business	NOUN
ijtc-685	125	25	actors	actor	NOUN
ijtc-685	125	26	as	as	ADP
ijtc-685	125	27	a	a	DET
ijtc-685	125	28	support	support	NOUN
ijtc-685	125	29	for	for	ADP
ijtc-685	125	30	financial	financial	ADJ
ijtc-685	125	31	recording	recording	NOUN
ijtc-685	125	32	activities	activity	NOUN
ijtc-685	125	33	and	and	CCONJ
ijtc-685	125	34	chooses	choose	VERB
ijtc-685	125	35	to	to	PART
ijtc-685	125	36	keep	keep	VERB
ijtc-685	125	37	financial	financial	ADJ
ijtc-685	125	38	records	record	NOUN
ijtc-685	125	39	manually	manually	ADV
ijtc-685	125	40	.	.	PUNCT
ijtc-685	126	1	the	the	DET
ijtc-685	126	2	use	use	NOUN
ijtc-685	126	3	of	of	ADP
ijtc-685	126	4	accounting	accounting	NOUN
ijtc-685	126	5	software	software	NOUN
ijtc-685	126	6	should	should	AUX
ijtc-685	126	7	have	have	AUX
ijtc-685	126	8	been	be	AUX
ijtc-685	126	9	implemented	implement	VERB
ijtc-685	126	10	by	by	ADP
ijtc-685	126	11	msmes	msme	NOUN
ijtc-685	126	12	because	because	SCONJ
ijtc-685	126	13	it	it	PRON
ijtc-685	126	14	can	can	AUX
ijtc-685	126	15	make	make	VERB
ijtc-685	126	16	it	it	PRON
ijtc-685	126	17	easier	easy	ADJ
ijtc-685	126	18	for	for	SCONJ
ijtc-685	126	19	business	business	NOUN
ijtc-685	126	20	actors	actor	NOUN
ijtc-685	126	21	to	to	PART
ijtc-685	126	22	see	see	VERB
ijtc-685	126	23	the	the	DET
ijtc-685	126	24	financial	financial	ADJ
ijtc-685	126	25	condition	condition	NOUN
ijtc-685	126	26	of	of	ADP
ijtc-685	126	27	the	the	DET
ijtc-685	126	28	business	business	NOUN
ijtc-685	126	29	at	at	ADP
ijtc-685	126	30	any	any	DET
ijtc-685	126	31	time	time	NOUN
ijtc-685	126	32	.	.	PUNCT
ijtc-685	127	1	through	through	ADP
ijtc-685	127	2	data	datum	NOUN
ijtc-685	127	3	that	that	PRON
ijtc-685	127	4	is	be	AUX
ijtc-685	127	5	always	always	ADV
ijtc-685	127	6	updated	update	VERB
ijtc-685	127	7	every	every	DET
ijtc-685	127	8	time	time	NOUN
ijtc-685	127	9	a	a	DET
ijtc-685	127	10	transaction	transaction	NOUN
ijtc-685	127	11	occurs	occur	VERB
ijtc-685	127	12	,	,	PUNCT
ijtc-685	127	13	business	business	NOUN
ijtc-685	127	14	managers	manager	NOUN
ijtc-685	127	15	can	can	AUX
ijtc-685	127	16	also	also	ADV
ijtc-685	127	17	be	be	AUX
ijtc-685	127	18	accountable	accountable	ADJ
ijtc-685	127	19	for	for	ADP
ijtc-685	127	20	resources	resource	NOUN
ijtc-685	127	21	that	that	PRON
ijtc-685	127	22	have	have	AUX
ijtc-685	127	23	been	be	AUX
ijtc-685	127	24	used	use	VERB
ijtc-685	127	25	appropriately	appropriately	ADV
ijtc-685	127	26	and	and	CCONJ
ijtc-685	127	27	can	can	AUX
ijtc-685	127	28	speed	speed	VERB
ijtc-685	127	29	up	up	ADP
ijtc-685	127	30	the	the	DET
ijtc-685	127	31	decision	decision	NOUN
ijtc-685	127	32	-	-	PUNCT
ijtc-685	127	33	making	make	VERB
ijtc-685	127	34	process	process	NOUN
ijtc-685	127	35	for	for	ADP
ijtc-685	127	36	business	business	NOUN
ijtc-685	127	37	continuity	continuity	NOUN
ijtc-685	127	38	.	.	PUNCT
ijtc-685	128	1	the	the	DET
ijtc-685	128	2	willingness	willingness	NOUN
ijtc-685	128	3	and	and	CCONJ
ijtc-685	128	4	awareness	awareness	NOUN
ijtc-685	128	5	of	of	ADP
ijtc-685	128	6	msme	msme	NOUN
ijtc-685	128	7	actors	actor	NOUN
ijtc-685	128	8	in	in	ADP
ijtc-685	128	9	making	make	VERB
ijtc-685	128	10	financial	financial	ADJ
ijtc-685	128	11	reports	report	NOUN
ijtc-685	128	12	with	with	ADP
ijtc-685	128	13	various	various	ADJ
ijtc-685	128	14	objectives	objective	NOUN
ijtc-685	128	15	can	can	AUX
ijtc-685	128	16	be	be	AUX
ijtc-685	128	17	seen	see	VERB
ijtc-685	128	18	in	in	ADP
ijtc-685	128	19	table	table	NOUN
ijtc-685	128	20	9	9	NUM
ijtc-685	128	21	explaining	explain	VERB
ijtc-685	128	22	that	that	SCONJ
ijtc-685	128	23	one	one	NUM
ijtc-685	128	24	business	business	NOUN
ijtc-685	128	25	actor	actor	NOUN
ijtc-685	128	26	stated	state	VERB
ijtc-685	128	27	that	that	SCONJ
ijtc-685	128	28	the	the	DET
ijtc-685	128	29	business	business	NOUN
ijtc-685	128	30	actor	actor	NOUN
ijtc-685	128	31	only	only	ADV
ijtc-685	128	32	wanted	want	VERB
ijtc-685	128	33	to	to	PART
ijtc-685	128	34	see	see	VERB
ijtc-685	128	35	how	how	SCONJ
ijtc-685	128	36	far	far	ADV
ijtc-685	128	37	the	the	DET
ijtc-685	128	38	managed	manage	VERB
ijtc-685	128	39	business	business	NOUN
ijtc-685	128	40	had	have	AUX
ijtc-685	128	41	developed	develop	VERB
ijtc-685	128	42	and	and	CCONJ
ijtc-685	128	43	financial	financial	ADJ
ijtc-685	128	44	reports	report	NOUN
ijtc-685	128	45	to	to	PART
ijtc-685	128	46	be	be	AUX
ijtc-685	128	47	used	use	VERB
ijtc-685	128	48	as	as	ADP
ijtc-685	128	49	a	a	DET
ijtc-685	128	50	decisionhttps://www.ilomata.org/index.php/ijtc	decisionhttps://www.ilomata.org/index.php/ijtc	ADJ
ijtc-685	128	51	implementation	implementation	NOUN
ijtc-685	128	52	of	of	ADP
ijtc-685	128	53	financial	financial	ADJ
ijtc-685	128	54	accounting	accounting	NOUN
ijtc-685	128	55	standards	standard	NOUN
ijtc-685	128	56	for	for	ADP
ijtc-685	128	57	small	small	ADJ
ijtc-685	128	58	and	and	CCONJ
ijtc-685	128	59	medium	medium	ADJ
ijtc-685	128	60	entities	entity	NOUN
ijtc-685	128	61	in	in	ADP
ijtc-685	128	62	berastagi	berastagi	ADJ
ijtc-685	128	63	smes	sme	NOUN
ijtc-685	128	64	,	,	PUNCT
ijtc-685	128	65	karo	karo	NOUN
ijtc-685	128	66	district	district	NOUN
ijtc-685	128	67	pakpahan	pakpahan	NOUN
ijtc-685	128	68	and	and	CCONJ
ijtc-685	128	69	naibaho	naibaho	NOUN
ijtc-685	128	70	,	,	PUNCT
ijtc-685	128	71	202	202	NUM
ijtc-685	128	72	|	|	ADV
ijtc-685	128	73	ilomata	ilomata	PROPN
ijtc-685	128	74	international	international	ADJ
ijtc-685	128	75	journal	journal	NOUN
ijtc-685	128	76	of	of	ADP
ijtc-685	128	77	tax	tax	PROPN
ijtc-685	128	78	&	&	CCONJ
ijtc-685	128	79	accounting	account	VERB
ijtc-685	128	80	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-685	128	81	making	make	VERB
ijtc-685	128	82	tool	tool	NOUN
ijtc-685	128	83	.	.	PUNCT
ijtc-685	129	1	respondents	respondent	NOUN
ijtc-685	129	2	have	have	AUX
ijtc-685	129	3	chosen	choose	VERB
ijtc-685	129	4	the	the	DET
ijtc-685	129	5	purpose	purpose	NOUN
ijtc-685	129	6	of	of	ADP
ijtc-685	129	7	making	make	VERB
ijtc-685	129	8	financial	financial	ADJ
ijtc-685	129	9	reports	report	NOUN
ijtc-685	129	10	for	for	ADP
ijtc-685	129	11	internal	internal	ADJ
ijtc-685	129	12	and	and	CCONJ
ijtc-685	129	13	external	external	ADJ
ijtc-685	129	14	purposes	purpose	NOUN
ijtc-685	129	15	based	base	VERB
ijtc-685	129	16	on	on	ADP
ijtc-685	129	17	the	the	DET
ijtc-685	129	18	results	result	NOUN
ijtc-685	129	19	of	of	ADP
ijtc-685	129	20	interviews	interview	NOUN
ijtc-685	129	21	.	.	PUNCT
ijtc-685	130	1	it	it	PRON
ijtc-685	130	2	can	can	AUX
ijtc-685	130	3	be	be	AUX
ijtc-685	130	4	concluded	conclude	VERB
ijtc-685	130	5	that	that	SCONJ
ijtc-685	130	6	financial	financial	ADJ
ijtc-685	130	7	reports	report	NOUN
ijtc-685	130	8	are	be	AUX
ijtc-685	130	9	used	use	VERB
ijtc-685	130	10	as	as	ADP
ijtc-685	130	11	a	a	DET
ijtc-685	130	12	form	form	NOUN
ijtc-685	130	13	of	of	ADP
ijtc-685	130	14	responsibility	responsibility	NOUN
ijtc-685	130	15	at	at	ADP
ijtc-685	130	16	the	the	DET
ijtc-685	130	17	head	head	NOUN
ijtc-685	130	18	office	office	NOUN
ijtc-685	130	19	located	locate	VERB
ijtc-685	130	20	outside	outside	ADP
ijtc-685	130	21	the	the	DET
ijtc-685	130	22	city	city	NOUN
ijtc-685	130	23	of	of	ADP
ijtc-685	130	24	berastagi	berastagi	PROPN
ijtc-685	130	25	and	and	CCONJ
ijtc-685	130	26	as	as	ADP
ijtc-685	130	27	an	an	DET
ijtc-685	130	28	evaluation	evaluation	NOUN
ijtc-685	130	29	in	in	ADP
ijtc-685	130	30	the	the	DET
ijtc-685	130	31	business	business	NOUN
ijtc-685	130	32	development	development	NOUN
ijtc-685	130	33	stage	stage	NOUN
ijtc-685	130	34	.	.	PUNCT
ijtc-685	131	1	according	accord	VERB
ijtc-685	131	2	to	to	ADP
ijtc-685	131	3	the	the	DET
ijtc-685	131	4	interview	interview	NOUN
ijtc-685	131	5	results	result	NOUN
ijtc-685	131	6	,	,	PUNCT
ijtc-685	131	7	one	one	NUM
ijtc-685	131	8	of	of	ADP
ijtc-685	131	9	the	the	DET
ijtc-685	131	10	respondents	respondent	NOUN
ijtc-685	131	11	gave	give	VERB
ijtc-685	131	12	reasons	reason	NOUN
ijtc-685	131	13	for	for	ADP
ijtc-685	131	14	external	external	ADJ
ijtc-685	131	15	interests	interest	NOUN
ijtc-685	131	16	,	,	PUNCT
ijtc-685	131	17	namely	namely	ADV
ijtc-685	131	18	to	to	PART
ijtc-685	131	19	make	make	VERB
ijtc-685	131	20	it	it	PRON
ijtc-685	131	21	easier	easy	ADJ
ijtc-685	131	22	for	for	SCONJ
ijtc-685	131	23	investors	investor	NOUN
ijtc-685	131	24	and	and	CCONJ
ijtc-685	131	25	banks	bank	NOUN
ijtc-685	131	26	to	to	PART
ijtc-685	131	27	read	read	VERB
ijtc-685	131	28	financial	financial	ADJ
ijtc-685	131	29	reports	report	NOUN
ijtc-685	131	30	so	so	SCONJ
ijtc-685	131	31	that	that	SCONJ
ijtc-685	131	32	it	it	PRON
ijtc-685	131	33	is	be	AUX
ijtc-685	131	34	easy	easy	ADJ
ijtc-685	131	35	for	for	SCONJ
ijtc-685	131	36	business	business	NOUN
ijtc-685	131	37	actors	actor	NOUN
ijtc-685	131	38	to	to	PART
ijtc-685	131	39	get	get	VERB
ijtc-685	131	40	additional	additional	ADJ
ijtc-685	131	41	capital	capital	NOUN
ijtc-685	131	42	for	for	ADP
ijtc-685	131	43	business	business	NOUN
ijtc-685	131	44	development	development	NOUN
ijtc-685	131	45	and	and	CCONJ
ijtc-685	131	46	for	for	ADP
ijtc-685	131	47	tax	tax	NOUN
ijtc-685	131	48	reporting	reporting	NOUN
ijtc-685	131	49	every	every	DET
ijtc-685	131	50	year	year	NOUN
ijtc-685	131	51	.	.	PUNCT
ijtc-685	132	1	knowledge	knowledge	NOUN
ijtc-685	132	2	of	of	ADP
ijtc-685	132	3	msme	msme	NOUN
ijtc-685	132	4	actors	actor	NOUN
ijtc-685	132	5	about	about	ADP
ijtc-685	132	6	sak	sak	PROPN
ijtc-685	132	7	emkm	emkm	PROPN
ijtc-685	132	8	iai	iai	PROPN
ijtc-685	132	9	issues	issue	NOUN
ijtc-685	132	10	sak	sak	PROPN
ijtc-685	132	11	emkm	emkm	NOUN
ijtc-685	132	12	to	to	PART
ijtc-685	132	13	facilitate	facilitate	VERB
ijtc-685	132	14	msme	msme	NOUN
ijtc-685	132	15	players	player	NOUN
ijtc-685	132	16	in	in	ADP
ijtc-685	132	17	compiling	compile	VERB
ijtc-685	132	18	financial	financial	ADJ
ijtc-685	132	19	reports	report	NOUN
ijtc-685	132	20	to	to	PART
ijtc-685	132	21	gain	gain	VERB
ijtc-685	132	22	access	access	NOUN
ijtc-685	132	23	to	to	ADP
ijtc-685	132	24	funding	funding	NOUN
ijtc-685	132	25	from	from	ADP
ijtc-685	132	26	various	various	ADJ
ijtc-685	132	27	financial	financial	ADJ
ijtc-685	132	28	institutions	institution	NOUN
ijtc-685	132	29	.	.	PUNCT
ijtc-685	133	1	the	the	DET
ijtc-685	133	2	results	result	NOUN
ijtc-685	133	3	of	of	ADP
ijtc-685	133	4	processing	process	VERB
ijtc-685	133	5	the	the	DET
ijtc-685	133	6	questionnaire	questionnaire	NOUN
ijtc-685	133	7	data	datum	NOUN
ijtc-685	133	8	in	in	ADP
ijtc-685	133	9	table	table	NOUN
ijtc-685	133	10	10	10	NUM
ijtc-685	133	11	are	be	AUX
ijtc-685	133	12	that	that	SCONJ
ijtc-685	133	13	the	the	DET
ijtc-685	133	14	majority	majority	NOUN
ijtc-685	133	15	of	of	ADP
ijtc-685	133	16	msme	msme	NOUN
ijtc-685	133	17	actors	actor	NOUN
ijtc-685	133	18	,	,	PUNCT
ijtc-685	133	19	namely	namely	ADV
ijtc-685	133	20	82.9	82.9	NUM
ijtc-685	133	21	%	%	NOUN
ijtc-685	133	22	,	,	PUNCT
ijtc-685	133	23	do	do	AUX
ijtc-685	133	24	not	not	PART
ijtc-685	133	25	know	know	VERB
ijtc-685	133	26	sak	sak	PROPN
ijtc-685	133	27	emkm	emkm	NOUN
ijtc-685	133	28	.	.	PUNCT
ijtc-685	134	1	following	follow	VERB
ijtc-685	134	2	the	the	DET
ijtc-685	134	3	results	result	NOUN
ijtc-685	134	4	of	of	ADP
ijtc-685	134	5	the	the	DET
ijtc-685	134	6	interviews	interview	NOUN
ijtc-685	134	7	,	,	PUNCT
ijtc-685	134	8	there	there	PRON
ijtc-685	134	9	was	be	VERB
ijtc-685	134	10	a	a	DET
ijtc-685	134	11	lack	lack	NOUN
ijtc-685	134	12	of	of	ADP
ijtc-685	134	13	socialization	socialization	NOUN
ijtc-685	134	14	and	and	CCONJ
ijtc-685	134	15	accounting	accounting	NOUN
ijtc-685	134	16	seminars	seminar	NOUN
ijtc-685	134	17	that	that	PRON
ijtc-685	134	18	discussed	discuss	VERB
ijtc-685	134	19	these	these	DET
ijtc-685	134	20	standards	standard	NOUN
ijtc-685	134	21	,	,	PUNCT
ijtc-685	134	22	so	so	SCONJ
ijtc-685	134	23	business	business	NOUN
ijtc-685	134	24	actors	actor	NOUN
ijtc-685	134	25	only	only	ADV
ijtc-685	134	26	applied	apply	VERB
ijtc-685	134	27	simple	simple	ADJ
ijtc-685	134	28	accounting	accounting	NOUN
ijtc-685	134	29	.	.	PUNCT
ijtc-685	135	1	17.1	17.1	NUM
ijtc-685	135	2	%	%	NOUN
ijtc-685	135	3	of	of	ADP
ijtc-685	135	4	respondents	respondent	NOUN
ijtc-685	135	5	were	be	AUX
ijtc-685	135	6	aware	aware	ADJ
ijtc-685	135	7	of	of	ADP
ijtc-685	135	8	the	the	DET
ijtc-685	135	9	sak	sak	PROPN
ijtc-685	135	10	emkm	emkm	NOUN
ijtc-685	135	11	as	as	ADP
ijtc-685	135	12	an	an	DET
ijtc-685	135	13	accounting	accounting	NOUN
ijtc-685	135	14	standard	standard	NOUN
ijtc-685	135	15	for	for	ADP
ijtc-685	135	16	msmes	msme	NOUN
ijtc-685	135	17	.	.	PUNCT
ijtc-685	136	1	the	the	DET
ijtc-685	136	2	media	medium	NOUN
ijtc-685	136	3	used	use	VERB
ijtc-685	136	4	by	by	ADP
ijtc-685	136	5	a	a	DET
ijtc-685	136	6	handful	handful	NOUN
ijtc-685	136	7	of	of	ADP
ijtc-685	136	8	msme	msme	NOUN
ijtc-685	136	9	actors	actor	NOUN
ijtc-685	136	10	in	in	ADP
ijtc-685	136	11	obtaining	obtain	VERB
ijtc-685	136	12	information	information	NOUN
ijtc-685	136	13	about	about	ADP
ijtc-685	136	14	sak	sak	PROPN
ijtc-685	136	15	emkm	emkm	NOUN
ijtc-685	136	16	according	accord	VERB
ijtc-685	136	17	to	to	ADP
ijtc-685	136	18	table	table	NOUN
ijtc-685	136	19	11	11	NUM
ijtc-685	136	20	is	be	AUX
ijtc-685	136	21	from	from	ADP
ijtc-685	136	22	the	the	DET
ijtc-685	136	23	internet	internet	NOUN
ijtc-685	136	24	and	and	CCONJ
ijtc-685	136	25	electronic	electronic	ADJ
ijtc-685	136	26	media	medium	NOUN
ijtc-685	136	27	.	.	PUNCT
ijtc-685	137	1	the	the	DET
ijtc-685	137	2	results	result	NOUN
ijtc-685	137	3	of	of	ADP
ijtc-685	137	4	interviews	interview	NOUN
ijtc-685	137	5	with	with	ADP
ijtc-685	137	6	msme	msme	NOUN
ijtc-685	137	7	actors	actor	NOUN
ijtc-685	137	8	who	who	PRON
ijtc-685	137	9	already	already	ADV
ijtc-685	137	10	know	know	VERB
ijtc-685	137	11	said	say	VERB
ijtc-685	137	12	that	that	SCONJ
ijtc-685	137	13	business	business	NOUN
ijtc-685	137	14	actors	actor	NOUN
ijtc-685	137	15	try	try	VERB
ijtc-685	137	16	to	to	PART
ijtc-685	137	17	always	always	ADV
ijtc-685	137	18	keep	keep	VERB
ijtc-685	137	19	abreast	abreast	ADV
ijtc-685	137	20	of	of	ADP
ijtc-685	137	21	developments	development	NOUN
ijtc-685	137	22	in	in	ADP
ijtc-685	137	23	accounting	accounting	NOUN
ijtc-685	137	24	standards	standard	NOUN
ijtc-685	137	25	.	.	PUNCT
ijtc-685	138	1	financial	financial	ADJ
ijtc-685	138	2	management	management	NOUN
ijtc-685	138	3	socialization	socialization	NOUN
ijtc-685	138	4	or	or	CCONJ
ijtc-685	138	5	training	training	NOUN
ijtc-685	138	6	can	can	AUX
ijtc-685	138	7	assist	assist	VERB
ijtc-685	138	8	business	business	NOUN
ijtc-685	138	9	actors	actor	NOUN
ijtc-685	138	10	in	in	ADP
ijtc-685	138	11	realizing	realize	VERB
ijtc-685	138	12	the	the	DET
ijtc-685	138	13	correct	correct	ADJ
ijtc-685	138	14	presentation	presentation	NOUN
ijtc-685	138	15	of	of	ADP
ijtc-685	138	16	financial	financial	ADJ
ijtc-685	138	17	reports	report	NOUN
ijtc-685	138	18	.	.	PUNCT
ijtc-685	139	1	however	however	ADV
ijtc-685	139	2	,	,	PUNCT
ijtc-685	139	3	in	in	ADP
ijtc-685	139	4	table	table	NOUN
ijtc-685	139	5	12	12	NUM
ijtc-685	139	6	of	of	ADP
ijtc-685	139	7	92.7	92.7	NUM
ijtc-685	139	8	%	%	NOUN
ijtc-685	139	9	of	of	ADP
ijtc-685	139	10	respondents	respondent	NOUN
ijtc-685	139	11	,	,	PUNCT
ijtc-685	139	12	it	it	PRON
ijtc-685	139	13	can	can	AUX
ijtc-685	139	14	be	be	AUX
ijtc-685	139	15	seen	see	VERB
ijtc-685	139	16	that	that	SCONJ
ijtc-685	139	17	there	there	PRON
ijtc-685	139	18	is	be	VERB
ijtc-685	139	19	still	still	ADV
ijtc-685	139	20	low	low	ADJ
ijtc-685	139	21	socialization	socialization	NOUN
ijtc-685	139	22	or	or	CCONJ
ijtc-685	139	23	training	training	NOUN
ijtc-685	139	24	regarding	regard	VERB
ijtc-685	139	25	sak	sak	PROPN
ijtc-685	139	26	emkm	emkm	NOUN
ijtc-685	139	27	.	.	PUNCT
ijtc-685	140	1	lack	lack	NOUN
ijtc-685	140	2	of	of	ADP
ijtc-685	140	3	socialization	socialization	NOUN
ijtc-685	140	4	and	and	CCONJ
ijtc-685	140	5	training	training	NOUN
ijtc-685	140	6	regarding	regard	VERB
ijtc-685	140	7	sak	sak	PROPN
ijtc-685	140	8	emkm	emkm	PROPN
ijtc-685	140	9	makes	make	VERB
ijtc-685	140	10	understanding	understanding	NOUN
ijtc-685	140	11	of	of	ADP
ijtc-685	140	12	these	these	DET
ijtc-685	140	13	standards	standard	NOUN
ijtc-685	140	14	among	among	ADP
ijtc-685	140	15	business	business	NOUN
ijtc-685	140	16	actors	actor	NOUN
ijtc-685	140	17	very	very	ADV
ijtc-685	140	18	low	low	ADJ
ijtc-685	140	19	,	,	PUNCT
ijtc-685	140	20	this	this	PRON
ijtc-685	140	21	is	be	AUX
ijtc-685	140	22	shown	show	VERB
ijtc-685	140	23	in	in	ADP
ijtc-685	140	24	table	table	NOUN
ijtc-685	140	25	12	12	NUM
ijtc-685	140	26	.	.	PUNCT
ijtc-685	141	1	in	in	ADP
ijtc-685	141	2	this	this	DET
ijtc-685	141	3	table	table	NOUN
ijtc-685	141	4	,	,	PUNCT
ijtc-685	141	5	the	the	DET
ijtc-685	141	6	majority	majority	NOUN
ijtc-685	141	7	of	of	ADP
ijtc-685	141	8	respondents	respondent	NOUN
ijtc-685	141	9	85.4	85.4	NUM
ijtc-685	141	10	%	%	NOUN
ijtc-685	141	11	still	still	ADV
ijtc-685	141	12	do	do	AUX
ijtc-685	141	13	not	not	PART
ijtc-685	141	14	understand	understand	VERB
ijtc-685	141	15	the	the	DET
ijtc-685	141	16	contents	content	NOUN
ijtc-685	141	17	of	of	ADP
ijtc-685	141	18	sak	sak	PROPN
ijtc-685	141	19	emkm	emkm	NOUN
ijtc-685	141	20	.	.	PUNCT
ijtc-685	142	1	according	accord	VERB
ijtc-685	142	2	to	to	ADP
ijtc-685	142	3	the	the	DET
ijtc-685	142	4	results	result	NOUN
ijtc-685	142	5	of	of	ADP
ijtc-685	142	6	interviews	interview	NOUN
ijtc-685	142	7	with	with	ADP
ijtc-685	142	8	msme	msme	NOUN
ijtc-685	142	9	actors	actor	NOUN
ijtc-685	142	10	,	,	PUNCT
ijtc-685	142	11	they	they	PRON
ijtc-685	142	12	said	say	VERB
ijtc-685	142	13	that	that	SCONJ
ijtc-685	142	14	business	business	NOUN
ijtc-685	142	15	actors	actor	NOUN
ijtc-685	142	16	were	be	AUX
ijtc-685	142	17	only	only	ADV
ijtc-685	142	18	given	give	VERB
ijtc-685	142	19	basic	basic	ADJ
ijtc-685	142	20	training	training	NOUN
ijtc-685	142	21	in	in	ADP
ijtc-685	142	22	carrying	carry	VERB
ijtc-685	142	23	out	out	ADP
ijtc-685	142	24	accounting	accounting	NOUN
ijtc-685	142	25	books	book	NOUN
ijtc-685	142	26	such	such	ADJ
ijtc-685	142	27	as	as	ADP
ijtc-685	142	28	preparing	prepare	VERB
ijtc-685	142	29	and	and	CCONJ
ijtc-685	142	30	archiving	archive	VERB
ijtc-685	142	31	evidence	evidence	NOUN
ijtc-685	142	32	of	of	ADP
ijtc-685	142	33	transactions	transaction	NOUN
ijtc-685	142	34	,	,	PUNCT
ijtc-685	142	35	recording	recording	NOUN
ijtc-685	142	36	finances	finance	NOUN
ijtc-685	142	37	following	follow	VERB
ijtc-685	142	38	the	the	DET
ijtc-685	142	39	accounting	accounting	NOUN
ijtc-685	142	40	cycle	cycle	NOUN
ijtc-685	142	41	,	,	PUNCT
ijtc-685	142	42	and	and	CCONJ
ijtc-685	142	43	basic	basic	ADJ
ijtc-685	142	44	knowledge	knowledge	NOUN
ijtc-685	142	45	regarding	regard	VERB
ijtc-685	142	46	the	the	DET
ijtc-685	142	47	preparation	preparation	NOUN
ijtc-685	142	48	of	of	ADP
ijtc-685	142	49	financial	financial	ADJ
ijtc-685	142	50	reports	report	NOUN
ijtc-685	142	51	.	.	PUNCT
ijtc-685	143	1	submission	submission	NOUN
ijtc-685	143	2	of	of	ADP
ijtc-685	143	3	socialization	socialization	NOUN
ijtc-685	143	4	is	be	AUX
ijtc-685	143	5	only	only	ADV
ijtc-685	143	6	in	in	ADP
ijtc-685	143	7	the	the	DET
ijtc-685	143	8	form	form	NOUN
ijtc-685	143	9	of	of	ADP
ijtc-685	143	10	theory	theory	NOUN
ijtc-685	143	11	alone	alone	ADV
ijtc-685	143	12	and	and	CCONJ
ijtc-685	143	13	lacks	lack	VERB
ijtc-685	143	14	in	in	ADP
ijtc-685	143	15	terms	term	NOUN
ijtc-685	143	16	of	of	ADP
ijtc-685	143	17	practice	practice	NOUN
ijtc-685	143	18	.	.	PUNCT
ijtc-685	144	1	this	this	PRON
ijtc-685	144	2	makes	make	VERB
ijtc-685	144	3	business	business	NOUN
ijtc-685	144	4	actors	actor	NOUN
ijtc-685	144	5	still	still	ADV
ijtc-685	144	6	confused	confuse	VERB
ijtc-685	144	7	in	in	ADP
ijtc-685	144	8	realizing	realize	VERB
ijtc-685	144	9	the	the	DET
ijtc-685	144	10	presentation	presentation	NOUN
ijtc-685	144	11	of	of	ADP
ijtc-685	144	12	financial	financial	ADJ
ijtc-685	144	13	reports	report	NOUN
ijtc-685	144	14	for	for	ADP
ijtc-685	144	15	managed	manage	VERB
ijtc-685	144	16	businesses	business	NOUN
ijtc-685	144	17	.	.	PUNCT
ijtc-685	145	1	the	the	DET
ijtc-685	145	2	low	low	ADJ
ijtc-685	145	3	understanding	understanding	NOUN
ijtc-685	145	4	of	of	ADP
ijtc-685	145	5	the	the	DET
ijtc-685	145	6	contents	content	NOUN
ijtc-685	145	7	of	of	ADP
ijtc-685	145	8	sak	sak	PROPN
ijtc-685	145	9	emkm	emkm	PROPN
ijtc-685	145	10	also	also	ADV
ijtc-685	145	11	has	have	VERB
ijtc-685	145	12	an	an	DET
ijtc-685	145	13	impact	impact	NOUN
ijtc-685	145	14	on	on	ADP
ijtc-685	145	15	the	the	DET
ijtc-685	145	16	application	application	NOUN
ijtc-685	145	17	of	of	ADP
ijtc-685	145	18	accounting	accounting	NOUN
ijtc-685	145	19	in	in	ADP
ijtc-685	145	20	businesses	business	NOUN
ijtc-685	145	21	according	accord	VERB
ijtc-685	145	22	to	to	ADP
ijtc-685	145	23	the	the	DET
ijtc-685	145	24	standards	standard	NOUN
ijtc-685	145	25	.	.	PUNCT
ijtc-685	146	1	table	table	NOUN
ijtc-685	146	2	13	13	NUM
ijtc-685	146	3	shows	show	VERB
ijtc-685	146	4	that	that	SCONJ
ijtc-685	146	5	95.1	95.1	NUM
ijtc-685	146	6	%	%	NOUN
ijtc-685	146	7	of	of	ADP
ijtc-685	146	8	respondents	respondent	NOUN
ijtc-685	146	9	still	still	ADV
ijtc-685	146	10	have	have	AUX
ijtc-685	146	11	n't	not	PART
ijtc-685	146	12	implemented	implement	VERB
ijtc-685	146	13	it	it	PRON
ijtc-685	146	14	.	.	PUNCT
ijtc-685	147	1	taken	take	VERB
ijtc-685	147	2	from	from	ADP
ijtc-685	147	3	the	the	DET
ijtc-685	147	4	results	result	NOUN
ijtc-685	147	5	of	of	ADP
ijtc-685	147	6	an	an	DET
ijtc-685	147	7	interview	interview	NOUN
ijtc-685	147	8	with	with	ADP
ijtc-685	147	9	one	one	NUM
ijtc-685	147	10	of	of	ADP
ijtc-685	147	11	the	the	DET
ijtc-685	147	12	business	business	NOUN
ijtc-685	147	13	actors	actor	NOUN
ijtc-685	147	14	,	,	PUNCT
ijtc-685	147	15	in	in	ADP
ijtc-685	147	16	preparing	prepare	VERB
ijtc-685	147	17	their	their	PRON
ijtc-685	147	18	financial	financial	ADJ
ijtc-685	147	19	reports	report	NOUN
ijtc-685	147	20	they	they	PRON
ijtc-685	147	21	are	be	AUX
ijtc-685	147	22	still	still	ADV
ijtc-685	147	23	limited	limit	VERB
ijtc-685	147	24	to	to	ADP
ijtc-685	147	25	simple	simple	ADJ
ijtc-685	147	26	accounting	accounting	NOUN
ijtc-685	147	27	knowledge	knowledge	NOUN
ijtc-685	147	28	without	without	ADP
ijtc-685	147	29	following	follow	VERB
ijtc-685	147	30	the	the	DET
ijtc-685	147	31	applicable	applicable	ADJ
ijtc-685	147	32	standards	standard	NOUN
ijtc-685	147	33	.	.	PUNCT
ijtc-685	148	1	msme	msme	NOUN
ijtc-685	148	2	business	business	NOUN
ijtc-685	148	3	actors	actor	NOUN
ijtc-685	148	4	are	be	AUX
ijtc-685	148	5	also	also	ADV
ijtc-685	148	6	still	still	ADV
ijtc-685	148	7	guided	guide	VERB
ijtc-685	148	8	by	by	ADP
ijtc-685	148	9	sak	sak	PROPN
ijtc-685	148	10	etap	etap	NOUN
ijtc-685	148	11	as	as	ADP
ijtc-685	148	12	the	the	DET
ijtc-685	148	13	accounting	accounting	NOUN
ijtc-685	148	14	standard	standard	NOUN
ijtc-685	148	15	for	for	ADP
ijtc-685	148	16	making	make	VERB
ijtc-685	148	17	financial	financial	ADJ
ijtc-685	148	18	reports	report	NOUN
ijtc-685	148	19	.	.	PUNCT
ijtc-685	149	1	judging	judge	VERB
ijtc-685	149	2	from	from	ADP
ijtc-685	149	3	the	the	DET
ijtc-685	149	4	results	result	NOUN
ijtc-685	149	5	of	of	ADP
ijtc-685	149	6	the	the	DET
ijtc-685	149	7	questionnaire	questionnaire	NOUN
ijtc-685	149	8	regarding	regard	VERB
ijtc-685	149	9	the	the	DET
ijtc-685	149	10	understanding	understanding	NOUN
ijtc-685	149	11	of	of	ADP
ijtc-685	149	12	sak	sak	PROPN
ijtc-685	149	13	emkm	emkm	NOUN
ijtc-685	149	14	among	among	ADP
ijtc-685	149	15	msme	msme	NOUN
ijtc-685	149	16	actors	actor	NOUN
ijtc-685	149	17	it	it	PRON
ijtc-685	149	18	is	be	AUX
ijtc-685	149	19	still	still	ADV
ijtc-685	149	20	low	low	ADJ
ijtc-685	149	21	.	.	PUNCT
ijtc-685	150	1	they	they	PRON
ijtc-685	150	2	hope	hope	VERB
ijtc-685	150	3	that	that	SCONJ
ijtc-685	150	4	the	the	DET
ijtc-685	150	5	training	training	NOUN
ijtc-685	150	6	or	or	CCONJ
ijtc-685	150	7	outreach	outreach	NOUN
ijtc-685	150	8	organized	organize	VERB
ijtc-685	150	9	by	by	ADP
ijtc-685	150	10	the	the	DET
ijtc-685	150	11	relevant	relevant	ADJ
ijtc-685	150	12	government	government	NOUN
ijtc-685	150	13	agencies	agency	NOUN
ijtc-685	150	14	,	,	PUNCT
ijtc-685	150	15	academics	academic	NOUN
ijtc-685	150	16	,	,	PUNCT
ijtc-685	150	17	and	and	CCONJ
ijtc-685	150	18	fostered	foster	VERB
ijtc-685	150	19	institutions	institution	NOUN
ijtc-685	150	20	can	can	AUX
ijtc-685	150	21	provide	provide	VERB
ijtc-685	150	22	theory	theory	NOUN
ijtc-685	150	23	and	and	CCONJ
ijtc-685	150	24	direct	direct	ADJ
ijtc-685	150	25	practice	practice	NOUN
ijtc-685	150	26	regarding	regard	VERB
ijtc-685	150	27	accounting	accounting	NOUN
ijtc-685	150	28	records	record	NOUN
ijtc-685	150	29	and	and	CCONJ
ijtc-685	150	30	presentation	presentation	NOUN
ijtc-685	150	31	of	of	ADP
ijtc-685	150	32	financial	financial	ADJ
ijtc-685	150	33	reports	report	NOUN
ijtc-685	150	34	,	,	PUNCT
ijtc-685	150	35	not	not	PART
ijtc-685	150	36	just	just	ADV
ijtc-685	150	37	basic	basic	ADJ
ijtc-685	150	38	accounting	accounting	NOUN
ijtc-685	150	39	information	information	NOUN
ijtc-685	150	40	but	but	CCONJ
ijtc-685	150	41	also	also	ADV
ijtc-685	150	42	following	follow	VERB
ijtc-685	150	43	applicable	applicable	ADJ
ijtc-685	150	44	accounting	accounting	NOUN
ijtc-685	150	45	standards	standard	NOUN
ijtc-685	150	46	,	,	PUNCT
ijtc-685	150	47	namely	namely	ADV
ijtc-685	150	48	sak	sak	PROPN
ijtc-685	150	49	emkm	emkm	NOUN
ijtc-685	150	50	.	.	PUNCT
ijtc-685	151	1	difficulties	difficulty	NOUN
ijtc-685	151	2	or	or	CCONJ
ijtc-685	151	3	obstacles	obstacle	NOUN
ijtc-685	151	4	experienced	experience	VERB
ijtc-685	151	5	by	by	ADP
ijtc-685	151	6	msme	msme	NOUN
ijtc-685	151	7	actors	actor	NOUN
ijtc-685	151	8	in	in	ADP
ijtc-685	151	9	the	the	DET
ijtc-685	151	10	preparation	preparation	NOUN
ijtc-685	151	11	of	of	ADP
ijtc-685	151	12	financial	financial	ADJ
ijtc-685	151	13	statements	statement	NOUN
ijtc-685	151	14	referring	refer	VERB
ijtc-685	151	15	to	to	ADP
ijtc-685	151	16	table	table	NOUN
ijtc-685	151	17	15	15	NUM
ijtc-685	151	18	,	,	PUNCT
ijtc-685	151	19	73.2	73.2	NUM
ijtc-685	151	20	%	%	NOUN
ijtc-685	151	21	of	of	ADP
ijtc-685	151	22	respondents	respondent	NOUN
ijtc-685	151	23	still	still	ADV
ijtc-685	151	24	experience	experience	VERB
ijtc-685	151	25	difficulties	difficulty	NOUN
ijtc-685	151	26	in	in	ADP
ijtc-685	151	27	preparing	prepare	VERB
ijtc-685	151	28	financial	financial	ADJ
ijtc-685	151	29	reports	report	NOUN
ijtc-685	151	30	.	.	PUNCT
ijtc-685	152	1	in	in	ADP
ijtc-685	152	2	addition	addition	NOUN
ijtc-685	152	3	to	to	ADP
ijtc-685	152	4	the	the	DET
ijtc-685	152	5	lack	lack	NOUN
ijtc-685	152	6	of	of	ADP
ijtc-685	152	7	knowledge	knowledge	NOUN
ijtc-685	152	8	from	from	ADP
ijtc-685	152	9	business	business	NOUN
ijtc-685	152	10	actors	actor	NOUN
ijtc-685	152	11	as	as	ADV
ijtc-685	152	12	well	well	ADV
ijtc-685	152	13	as	as	ADP
ijtc-685	152	14	training	training	NOUN
ijtc-685	152	15	or	or	CCONJ
ijtc-685	152	16	outreach	outreach	NOUN
ijtc-685	152	17	.	.	PUNCT
ijtc-685	153	1	according	accord	VERB
ijtc-685	153	2	to	to	ADP
ijtc-685	153	3	the	the	DET
ijtc-685	153	4	results	result	NOUN
ijtc-685	153	5	of	of	ADP
ijtc-685	153	6	the	the	DET
ijtc-685	153	7	interview	interview	NOUN
ijtc-685	153	8	,	,	PUNCT
ijtc-685	153	9	it	it	PRON
ijtc-685	153	10	can	can	AUX
ijtc-685	153	11	be	be	AUX
ijtc-685	153	12	seen	see	VERB
ijtc-685	153	13	that	that	SCONJ
ijtc-685	153	14	there	there	PRON
ijtc-685	153	15	is	be	VERB
ijtc-685	153	16	no	no	DET
ijtc-685	153	17	further	further	ADJ
ijtc-685	153	18	desire	desire	NOUN
ijtc-685	153	19	in	in	ADP
ijtc-685	153	20	managing	manage	VERB
ijtc-685	153	21	finances	finance	NOUN
ijtc-685	153	22	based	base	VERB
ijtc-685	153	23	on	on	ADP
ijtc-685	153	24	micro	micro	ADJ
ijtc-685	153	25	,	,	PUNCT
ijtc-685	153	26	small	small	ADJ
ijtc-685	153	27	,	,	PUNCT
ijtc-685	153	28	and	and	CCONJ
ijtc-685	153	29	medium	medium	ADJ
ijtc-685	153	30	entity	entity	NOUN
ijtc-685	153	31	accounting	accounting	NOUN
ijtc-685	153	32	standards	standard	NOUN
ijtc-685	153	33	(	(	PUNCT
ijtc-685	153	34	sak	sak	PROPN
ijtc-685	153	35	emkm	emkm	NOUN
ijtc-685	153	36	)	)	PUNCT
ijtc-685	153	37	.	.	PUNCT
ijtc-685	154	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-685	154	2	implementation	implementation	NOUN
ijtc-685	154	3	of	of	ADP
ijtc-685	154	4	financial	financial	ADJ
ijtc-685	154	5	accounting	accounting	NOUN
ijtc-685	154	6	standards	standard	NOUN
ijtc-685	154	7	for	for	ADP
ijtc-685	154	8	small	small	ADJ
ijtc-685	154	9	and	and	CCONJ
ijtc-685	154	10	medium	medium	ADJ
ijtc-685	154	11	entities	entity	NOUN
ijtc-685	154	12	in	in	ADP
ijtc-685	154	13	berastagi	berastagi	ADJ
ijtc-685	154	14	smes	sme	NOUN
ijtc-685	154	15	,	,	PUNCT
ijtc-685	154	16	karo	karo	NOUN
ijtc-685	154	17	district	district	NOUN
ijtc-685	154	18	pakpahan	pakpahan	NOUN
ijtc-685	154	19	and	and	CCONJ
ijtc-685	154	20	naibaho	naibaho	NOUN
ijtc-685	154	21	,	,	PUNCT
ijtc-685	154	22	203	203	NUM
ijtc-685	154	23	|	|	ADV
ijtc-685	154	24	ilomata	ilomata	PROPN
ijtc-685	154	25	international	international	ADJ
ijtc-685	154	26	journal	journal	NOUN
ijtc-685	154	27	of	of	ADP
ijtc-685	154	28	tax	tax	PROPN
ijtc-685	154	29	&	&	CCONJ
ijtc-685	154	30	accounting	accounting	PROPN
ijtc-685	154	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-685	154	32	business	business	NOUN
ijtc-685	154	33	actors	actor	NOUN
ijtc-685	154	34	believe	believe	VERB
ijtc-685	154	35	that	that	SCONJ
ijtc-685	154	36	financial	financial	ADJ
ijtc-685	154	37	reports	report	NOUN
ijtc-685	154	38	are	be	AUX
ijtc-685	154	39	not	not	PART
ijtc-685	154	40	important	important	ADJ
ijtc-685	154	41	in	in	ADP
ijtc-685	154	42	their	their	PRON
ijtc-685	154	43	business	business	NOUN
ijtc-685	154	44	and	and	CCONJ
ijtc-685	154	45	there	there	PRON
ijtc-685	154	46	is	be	VERB
ijtc-685	154	47	no	no	DET
ijtc-685	154	48	desire	desire	NOUN
ijtc-685	154	49	to	to	PART
ijtc-685	154	50	know	know	VERB
ijtc-685	154	51	and	and	CCONJ
ijtc-685	154	52	improve	improve	VERB
ijtc-685	154	53	the	the	DET
ijtc-685	154	54	accounting	accounting	NOUN
ijtc-685	154	55	recording	recording	NOUN
ijtc-685	154	56	system	system	NOUN
ijtc-685	154	57	following	follow	VERB
ijtc-685	154	58	sak	sak	PROPN
ijtc-685	154	59	emkm	emkm	NOUN
ijtc-685	154	60	because	because	SCONJ
ijtc-685	154	61	it	it	PRON
ijtc-685	154	62	is	be	AUX
ijtc-685	154	63	considered	consider	VERB
ijtc-685	154	64	difficult	difficult	ADJ
ijtc-685	154	65	and	and	CCONJ
ijtc-685	154	66	a	a	DET
ijtc-685	154	67	waste	waste	NOUN
ijtc-685	154	68	of	of	ADP
ijtc-685	154	69	time	time	NOUN
ijtc-685	154	70	,	,	PUNCT
ijtc-685	154	71	so	so	SCONJ
ijtc-685	154	72	it	it	PRON
ijtc-685	154	73	can	can	AUX
ijtc-685	154	74	be	be	AUX
ijtc-685	154	75	seen	see	VERB
ijtc-685	154	76	that	that	SCONJ
ijtc-685	154	77	the	the	DET
ijtc-685	154	78	level	level	NOUN
ijtc-685	154	79	of	of	ADP
ijtc-685	154	80	awareness	awareness	NOUN
ijtc-685	154	81	to	to	PART
ijtc-685	154	82	improve	improve	VERB
ijtc-685	154	83	financial	financial	ADJ
ijtc-685	154	84	reports	report	NOUN
ijtc-685	154	85	according	accord	VERB
ijtc-685	154	86	to	to	ADP
ijtc-685	154	87	standards	standard	NOUN
ijtc-685	154	88	is	be	AUX
ijtc-685	154	89	still	still	ADV
ijtc-685	154	90	low	low	ADJ
ijtc-685	154	91	.	.	PUNCT
ijtc-685	155	1	presentation	presentation	NOUN
ijtc-685	155	2	of	of	ADP
ijtc-685	155	3	financial	financial	ADJ
ijtc-685	155	4	reports	report	NOUN
ijtc-685	155	5	following	follow	VERB
ijtc-685	155	6	sak	sak	PROPN
ijtc-685	155	7	emkm	emkm	NOUN
ijtc-685	155	8	,	,	PUNCT
ijtc-685	155	9	business	business	NOUN
ijtc-685	155	10	actors	actor	NOUN
ijtc-685	155	11	can	can	AUX
ijtc-685	155	12	evaluate	evaluate	VERB
ijtc-685	155	13	performance	performance	NOUN
ijtc-685	155	14	in	in	ADP
ijtc-685	155	15	each	each	DET
ijtc-685	155	16	period	period	NOUN
ijtc-685	155	17	for	for	ADP
ijtc-685	155	18	business	business	NOUN
ijtc-685	155	19	development	development	NOUN
ijtc-685	155	20	.	.	PUNCT
ijtc-685	156	1	another	another	DET
ijtc-685	156	2	benefit	benefit	NOUN
ijtc-685	156	3	in	in	ADP
ijtc-685	156	4	recording	record	VERB
ijtc-685	156	5	accounting	accounting	NOUN
ijtc-685	156	6	correctly	correctly	ADV
ijtc-685	156	7	and	and	CCONJ
ijtc-685	156	8	presenting	present	VERB
ijtc-685	156	9	financial	financial	ADJ
ijtc-685	156	10	reports	report	NOUN
ijtc-685	156	11	following	follow	VERB
ijtc-685	156	12	sak	sak	PROPN
ijtc-685	156	13	emkm	emkm	NOUN
ijtc-685	156	14	can	can	AUX
ijtc-685	156	15	help	help	VERB
ijtc-685	156	16	business	business	NOUN
ijtc-685	156	17	actors	actor	NOUN
ijtc-685	156	18	to	to	PART
ijtc-685	156	19	provide	provide	VERB
ijtc-685	156	20	confidence	confidence	NOUN
ijtc-685	156	21	to	to	ADP
ijtc-685	156	22	external	external	ADJ
ijtc-685	156	23	parties	party	NOUN
ijtc-685	156	24	in	in	ADP
ijtc-685	156	25	the	the	DET
ijtc-685	156	26	process	process	NOUN
ijtc-685	156	27	of	of	ADP
ijtc-685	156	28	investing	invest	VERB
ijtc-685	156	29	and	and	CCONJ
ijtc-685	156	30	increasing	increase	VERB
ijtc-685	156	31	business	business	NOUN
ijtc-685	156	32	capital	capital	NOUN
ijtc-685	156	33	so	so	SCONJ
ijtc-685	156	34	that	that	SCONJ
ijtc-685	156	35	they	they	PRON
ijtc-685	156	36	can	can	AUX
ijtc-685	156	37	be	be	AUX
ijtc-685	156	38	monitored	monitor	VERB
ijtc-685	156	39	and	and	CCONJ
ijtc-685	156	40	accounted	account	VERB
ijtc-685	156	41	for	for	ADP
ijtc-685	156	42	all	all	DET
ijtc-685	156	43	activities	activity	NOUN
ijtc-685	156	44	related	relate	VERB
ijtc-685	156	45	to	to	ADP
ijtc-685	156	46	business	business	NOUN
ijtc-685	156	47	management	management	NOUN
ijtc-685	156	48	.	.	PUNCT
ijtc-685	157	1	from	from	ADP
ijtc-685	157	2	the	the	DET
ijtc-685	157	3	results	result	NOUN
ijtc-685	157	4	of	of	ADP
ijtc-685	157	5	this	this	DET
ijtc-685	157	6	study	study	NOUN
ijtc-685	157	7	,	,	PUNCT
ijtc-685	157	8	it	it	PRON
ijtc-685	157	9	can	can	AUX
ijtc-685	157	10	be	be	AUX
ijtc-685	157	11	seen	see	VERB
ijtc-685	157	12	that	that	SCONJ
ijtc-685	157	13	the	the	DET
ijtc-685	157	14	application	application	NOUN
ijtc-685	157	15	of	of	ADP
ijtc-685	157	16	accounting	accounting	NOUN
ijtc-685	157	17	carried	carry	VERB
ijtc-685	157	18	out	out	ADP
ijtc-685	157	19	by	by	ADP
ijtc-685	157	20	msmes	msme	NOUN
ijtc-685	157	21	in	in	ADP
ijtc-685	157	22	the	the	DET
ijtc-685	157	23	berastagi	berastagi	NOUN
ijtc-685	157	24	district	district	NOUN
ijtc-685	157	25	is	be	AUX
ijtc-685	157	26	still	still	ADV
ijtc-685	157	27	simple	simple	ADJ
ijtc-685	157	28	and	and	CCONJ
ijtc-685	157	29	low	low	ADJ
ijtc-685	157	30	.	.	PUNCT
ijtc-685	158	1	the	the	DET
ijtc-685	158	2	majority	majority	NOUN
ijtc-685	158	3	of	of	ADP
ijtc-685	158	4	msme	msme	NOUN
ijtc-685	158	5	actors	actor	NOUN
ijtc-685	158	6	still	still	ADV
ijtc-685	158	7	do	do	AUX
ijtc-685	158	8	not	not	PART
ijtc-685	158	9	know	know	VERB
ijtc-685	158	10	and	and	CCONJ
ijtc-685	158	11	understand	understand	VERB
ijtc-685	158	12	accounting	accounting	NOUN
ijtc-685	158	13	presentations	presentation	NOUN
ijtc-685	158	14	following	follow	VERB
ijtc-685	158	15	sak	sak	PROPN
ijtc-685	158	16	emkm	emkm	NOUN
ijtc-685	158	17	.	.	PUNCT
ijtc-685	159	1	less	less	ADJ
ijtc-685	159	2	than	than	ADP
ijtc-685	159	3	optimal	optimal	ADJ
ijtc-685	159	4	socialization	socialization	NOUN
ijtc-685	159	5	and	and	CCONJ
ijtc-685	159	6	accounting	accounting	NOUN
ijtc-685	159	7	training	training	NOUN
ijtc-685	159	8	and	and	CCONJ
ijtc-685	159	9	lack	lack	NOUN
ijtc-685	159	10	of	of	ADP
ijtc-685	159	11	awareness	awareness	NOUN
ijtc-685	159	12	by	by	ADP
ijtc-685	159	13	business	business	NOUN
ijtc-685	159	14	actors	actor	NOUN
ijtc-685	159	15	on	on	ADP
ijtc-685	159	16	the	the	DET
ijtc-685	159	17	importance	importance	NOUN
ijtc-685	159	18	of	of	ADP
ijtc-685	159	19	applying	apply	VERB
ijtc-685	159	20	to	to	ADP
ijtc-685	159	21	account	account	NOUN
ijtc-685	159	22	following	follow	VERB
ijtc-685	159	23	sak	sak	PROPN
ijtc-685	159	24	emkm	emkm	PROPN
ijtc-685	159	25	are	be	AUX
ijtc-685	159	26	the	the	DET
ijtc-685	159	27	reasons	reason	NOUN
ijtc-685	159	28	.	.	PUNCT
ijtc-685	160	1	business	business	NOUN
ijtc-685	160	2	actors	actor	NOUN
ijtc-685	160	3	hope	hope	VERB
ijtc-685	160	4	that	that	SCONJ
ijtc-685	160	5	msme	msme	NOUN
ijtc-685	160	6	coaching	coaching	NOUN
ijtc-685	160	7	institutions	institution	NOUN
ijtc-685	160	8	and	and	CCONJ
ijtc-685	160	9	the	the	DET
ijtc-685	160	10	government	government	NOUN
ijtc-685	160	11	can	can	AUX
ijtc-685	160	12	embrace	embrace	VERB
ijtc-685	160	13	their	their	PRON
ijtc-685	160	14	business	business	NOUN
ijtc-685	160	15	to	to	PART
ijtc-685	160	16	get	get	VERB
ijtc-685	160	17	intensive	intensive	ADJ
ijtc-685	160	18	socialization	socialization	NOUN
ijtc-685	160	19	and	and	CCONJ
ijtc-685	160	20	accounting	accounting	NOUN
ijtc-685	160	21	training	training	NOUN
ijtc-685	160	22	following	follow	VERB
ijtc-685	160	23	sak	sak	PROPN
ijtc-685	160	24	emkm	emkm	NOUN
ijtc-685	160	25	.	.	PUNCT
ijtc-685	161	1	this	this	PRON
ijtc-685	161	2	can	can	AUX
ijtc-685	161	3	make	make	VERB
ijtc-685	161	4	msme	msme	NOUN
ijtc-685	161	5	actors	actor	NOUN
ijtc-685	161	6	apply	apply	VERB
ijtc-685	161	7	financial	financial	ADJ
ijtc-685	161	8	reports	report	NOUN
ijtc-685	161	9	following	follow	VERB
ijtc-685	161	10	standards	standard	NOUN
ijtc-685	161	11	so	so	SCONJ
ijtc-685	161	12	that	that	SCONJ
ijtc-685	161	13	they	they	PRON
ijtc-685	161	14	can	can	AUX
ijtc-685	161	15	help	help	VERB
ijtc-685	161	16	them	they	PRON
ijtc-685	161	17	to	to	PART
ijtc-685	161	18	increase	increase	VERB
ijtc-685	161	19	business	business	NOUN
ijtc-685	161	20	capital	capital	NOUN
ijtc-685	161	21	from	from	ADP
ijtc-685	161	22	various	various	ADJ
ijtc-685	161	23	financial	financial	ADJ
ijtc-685	161	24	institutions	institution	NOUN
ijtc-685	161	25	for	for	ADP
ijtc-685	161	26	business	business	NOUN
ijtc-685	161	27	development	development	NOUN
ijtc-685	161	28	and	and	CCONJ
ijtc-685	161	29	the	the	DET
ijtc-685	161	30	products	product	NOUN
ijtc-685	161	31	produced	produce	VERB
ijtc-685	161	32	are	be	AUX
ijtc-685	161	33	of	of	ADP
ijtc-685	161	34	a	a	DET
ijtc-685	161	35	higher	high	ADJ
ijtc-685	161	36	quality	quality	NOUN
ijtc-685	161	37	.	.	PUNCT
ijtc-685	162	1	application	application	NOUN
ijtc-685	162	2	of	of	ADP
ijtc-685	162	3	msme	msme	NOUN
ijtc-685	162	4	accounting	account	VERB
ijtc-685	162	5	the	the	DET
ijtc-685	162	6	application	application	NOUN
ijtc-685	162	7	of	of	ADP
ijtc-685	162	8	accounting	accounting	NOUN
ijtc-685	162	9	to	to	ADP
ijtc-685	162	10	msmes	msme	NOUN
ijtc-685	162	11	in	in	ADP
ijtc-685	162	12	the	the	DET
ijtc-685	162	13	berastagi	berastagi	NOUN
ijtc-685	162	14	district	district	NOUN
ijtc-685	162	15	is	be	AUX
ijtc-685	162	16	very	very	ADV
ijtc-685	162	17	diverse	diverse	ADJ
ijtc-685	162	18	because	because	SCONJ
ijtc-685	162	19	the	the	DET
ijtc-685	162	20	accounting	accounting	NOUN
ijtc-685	162	21	knowledge	knowledge	NOUN
ijtc-685	162	22	possessed	possess	VERB
ijtc-685	162	23	by	by	ADP
ijtc-685	162	24	business	business	NOUN
ijtc-685	162	25	actors	actor	NOUN
ijtc-685	162	26	is	be	AUX
ijtc-685	162	27	not	not	PART
ijtc-685	162	28	evenly	evenly	ADV
ijtc-685	162	29	distributed	distribute	VERB
ijtc-685	162	30	and	and	CCONJ
ijtc-685	162	31	the	the	DET
ijtc-685	162	32	willingness	willingness	NOUN
ijtc-685	162	33	of	of	ADP
ijtc-685	162	34	business	business	NOUN
ijtc-685	162	35	actors	actor	NOUN
ijtc-685	162	36	to	to	PART
ijtc-685	162	37	present	present	VERB
ijtc-685	162	38	financial	financial	ADJ
ijtc-685	162	39	reports	report	NOUN
ijtc-685	162	40	by	by	ADP
ijtc-685	162	41	standards	standard	NOUN
ijtc-685	162	42	.	.	PUNCT
ijtc-685	163	1	some	some	DET
ijtc-685	163	2	businesses	business	NOUN
ijtc-685	163	3	that	that	PRON
ijtc-685	163	4	already	already	ADV
ijtc-685	163	5	have	have	VERB
ijtc-685	163	6	many	many	ADJ
ijtc-685	163	7	branches	branch	NOUN
ijtc-685	163	8	apply	apply	VERB
ijtc-685	163	9	the	the	DET
ijtc-685	163	10	accounting	accounting	NOUN
ijtc-685	163	11	cycle	cycle	NOUN
ijtc-685	163	12	starting	start	VERB
ijtc-685	163	13	from	from	ADP
ijtc-685	163	14	transactions	transaction	NOUN
ijtc-685	163	15	making	make	VERB
ijtc-685	163	16	and	and	CCONJ
ijtc-685	163	17	collecting	collect	VERB
ijtc-685	163	18	transaction	transaction	NOUN
ijtc-685	163	19	evidence	evidence	NOUN
ijtc-685	163	20	,	,	PUNCT
ijtc-685	163	21	making	make	VERB
ijtc-685	163	22	journals	journal	NOUN
ijtc-685	163	23	and	and	CCONJ
ijtc-685	163	24	ledgers	ledger	NOUN
ijtc-685	163	25	,	,	PUNCT
ijtc-685	163	26	and	and	CCONJ
ijtc-685	163	27	making	make	VERB
ijtc-685	163	28	financial	financial	ADJ
ijtc-685	163	29	reports	report	NOUN
ijtc-685	163	30	namely	namely	ADV
ijtc-685	163	31	statements	statement	NOUN
ijtc-685	163	32	of	of	ADP
ijtc-685	163	33	financial	financial	ADJ
ijtc-685	163	34	position	position	NOUN
ijtc-685	163	35	,	,	PUNCT
ijtc-685	163	36	income	income	NOUN
ijtc-685	163	37	statements	statement	NOUN
ijtc-685	163	38	,	,	PUNCT
ijtc-685	163	39	and	and	CCONJ
ijtc-685	163	40	calk	calk	NOUN
ijtc-685	163	41	(	(	PUNCT
ijtc-685	163	42	use	use	NOUN
ijtc-685	163	43	of	of	ADP
ijtc-685	163	44	software	software	NOUN
ijtc-685	163	45	)	)	PUNCT
ijtc-685	163	46	.	.	PUNCT
ijtc-685	164	1	however	however	ADV
ijtc-685	164	2	,	,	PUNCT
ijtc-685	164	3	most	most	ADJ
ijtc-685	164	4	business	business	NOUN
ijtc-685	164	5	actors	actor	NOUN
ijtc-685	164	6	only	only	ADV
ijtc-685	164	7	record	record	VERB
ijtc-685	164	8	cash	cash	NOUN
ijtc-685	164	9	receipts	receipt	NOUN
ijtc-685	164	10	and	and	CCONJ
ijtc-685	164	11	disbursements	disbursement	NOUN
ijtc-685	164	12	.	.	PUNCT
ijtc-685	165	1	implementation	implementation	NOUN
ijtc-685	165	2	of	of	ADP
ijtc-685	165	3	sak	sak	PROPN
ijtc-685	165	4	is	be	AUX
ijtc-685	165	5	very	very	ADV
ijtc-685	165	6	difficult	difficult	ADJ
ijtc-685	165	7	because	because	SCONJ
ijtc-685	165	8	it	it	PRON
ijtc-685	165	9	requires	require	VERB
ijtc-685	165	10	additional	additional	ADJ
ijtc-685	165	11	costs	cost	NOUN
ijtc-685	165	12	such	such	ADJ
ijtc-685	165	13	as	as	ADP
ijtc-685	165	14	training	training	NOUN
ijtc-685	165	15	costs	cost	NOUN
ijtc-685	165	16	,	,	PUNCT
ijtc-685	165	17	salaries	salary	NOUN
ijtc-685	165	18	,	,	PUNCT
ijtc-685	165	19	and	and	CCONJ
ijtc-685	165	20	time	time	NOUN
ijtc-685	165	21	.	.	PUNCT
ijtc-685	166	1	micro	micro	ADJ
ijtc-685	166	2	and	and	CCONJ
ijtc-685	166	3	small	small	ADJ
ijtc-685	166	4	-	-	PUNCT
ijtc-685	166	5	scale	scale	NOUN
ijtc-685	166	6	businesses	business	NOUN
ijtc-685	166	7	tend	tend	VERB
ijtc-685	166	8	not	not	PART
ijtc-685	166	9	to	to	PART
ijtc-685	166	10	keep	keep	VERB
ijtc-685	166	11	books	book	NOUN
ijtc-685	166	12	by	by	ADP
ijtc-685	166	13	financial	financial	ADJ
ijtc-685	166	14	accounting	accounting	NOUN
ijtc-685	166	15	standards	standard	NOUN
ijtc-685	166	16	because	because	SCONJ
ijtc-685	166	17	the	the	DET
ijtc-685	166	18	profits	profit	NOUN
ijtc-685	166	19	from	from	ADP
ijtc-685	166	20	these	these	DET
ijtc-685	166	21	businesses	business	NOUN
ijtc-685	166	22	are	be	AUX
ijtc-685	166	23	directly	directly	ADV
ijtc-685	166	24	used	use	VERB
ijtc-685	166	25	to	to	PART
ijtc-685	166	26	cover	cover	VERB
ijtc-685	166	27	their	their	PRON
ijtc-685	166	28	daily	daily	ADJ
ijtc-685	166	29	needs	need	NOUN
ijtc-685	166	30	,	,	PUNCT
ijtc-685	166	31	in	in	ADP
ijtc-685	166	32	other	other	ADJ
ijtc-685	166	33	words	word	NOUN
ijtc-685	166	34	,	,	PUNCT
ijtc-685	166	35	there	there	PRON
ijtc-685	166	36	is	be	VERB
ijtc-685	166	37	no	no	DET
ijtc-685	166	38	separation	separation	NOUN
ijtc-685	166	39	of	of	ADP
ijtc-685	166	40	personal	personal	ADJ
ijtc-685	166	41	money	money	NOUN
ijtc-685	166	42	from	from	ADP
ijtc-685	166	43	business	business	NOUN
ijtc-685	166	44	income	income	NOUN
ijtc-685	166	45	.	.	PUNCT
ijtc-685	167	1	conclusion	conclusion	NOUN
ijtc-685	167	2	this	this	DET
ijtc-685	167	3	study	study	NOUN
ijtc-685	167	4	aims	aim	VERB
ijtc-685	167	5	to	to	PART
ijtc-685	167	6	determine	determine	VERB
ijtc-685	167	7	the	the	DET
ijtc-685	167	8	application	application	NOUN
ijtc-685	167	9	of	of	ADP
ijtc-685	167	10	accounting	accounting	NOUN
ijtc-685	167	11	carried	carry	VERB
ijtc-685	167	12	out	out	ADP
ijtc-685	167	13	by	by	ADP
ijtc-685	167	14	smes	sme	NOUN
ijtc-685	167	15	in	in	ADP
ijtc-685	167	16	berastagi	berastagi	PROPN
ijtc-685	167	17	and	and	CCONJ
ijtc-685	167	18	to	to	PART
ijtc-685	167	19	determine	determine	VERB
ijtc-685	167	20	the	the	DET
ijtc-685	167	21	obstacles	obstacle	NOUN
ijtc-685	167	22	faced	face	VERB
ijtc-685	167	23	by	by	ADP
ijtc-685	167	24	smes	sme	NOUN
ijtc-685	167	25	in	in	ADP
ijtc-685	167	26	applying	apply	VERB
ijtc-685	167	27	to	to	ADP
ijtc-685	167	28	accounts	account	NOUN
ijtc-685	167	29	.	.	PUNCT
ijtc-685	168	1	small	small	ADJ
ijtc-685	168	2	,	,	PUNCT
ijtc-685	168	3	micro	micro	NOUN
ijtc-685	168	4	,	,	PUNCT
ijtc-685	168	5	and	and	CCONJ
ijtc-685	168	6	medium	medium	ADJ
ijtc-685	168	7	enterprises	enterprise	NOUN
ijtc-685	168	8	(	(	PUNCT
ijtc-685	168	9	msmes	msme	NOUN
ijtc-685	168	10	)	)	PUNCT
ijtc-685	168	11	in	in	ADP
ijtc-685	168	12	berastagi	berastagi	ADJ
ijtc-685	168	13	district	district	NOUN
ijtc-685	168	14	,	,	PUNCT
ijtc-685	168	15	most	most	ADJ
ijtc-685	168	16	msme	msme	NOUN
ijtc-685	168	17	actors	actor	NOUN
ijtc-685	168	18	do	do	AUX
ijtc-685	168	19	not	not	PART
ijtc-685	168	20	know	know	VERB
ijtc-685	168	21	and	and	CCONJ
ijtc-685	168	22	apply	apply	VERB
ijtc-685	168	23	to	to	ADP
ijtc-685	168	24	account	account	NOUN
ijtc-685	168	25	,	,	PUNCT
ijtc-685	168	26	even	even	ADV
ijtc-685	168	27	though	though	SCONJ
ijtc-685	168	28	they	they	PRON
ijtc-685	168	29	do	do	AUX
ijtc-685	168	30	not	not	PART
ijtc-685	168	31	have	have	VERB
ijtc-685	168	32	financial	financial	ADJ
ijtc-685	168	33	records	record	NOUN
ijtc-685	168	34	or	or	CCONJ
ijtc-685	168	35	bookkeeping	bookkeeping	NOUN
ijtc-685	168	36	.	.	PUNCT
ijtc-685	169	1	the	the	DET
ijtc-685	169	2	form	form	NOUN
ijtc-685	169	3	of	of	ADP
ijtc-685	169	4	financial	financial	ADJ
ijtc-685	169	5	reports	report	NOUN
ijtc-685	169	6	presented	present	VERB
ijtc-685	169	7	by	by	ADP
ijtc-685	169	8	msmes	msme	NOUN
ijtc-685	169	9	is	be	AUX
ijtc-685	169	10	still	still	ADV
ijtc-685	169	11	not	not	PART
ijtc-685	169	12	by	by	ADP
ijtc-685	169	13	sak	sak	PROPN
ijtc-685	169	14	emkm	emkm	NOUN
ijtc-685	169	15	because	because	SCONJ
ijtc-685	169	16	the	the	DET
ijtc-685	169	17	financial	financial	ADJ
ijtc-685	169	18	reports	report	NOUN
ijtc-685	169	19	presented	present	VERB
ijtc-685	169	20	are	be	AUX
ijtc-685	169	21	only	only	ADV
ijtc-685	169	22	dominated	dominate	VERB
ijtc-685	169	23	by	by	ADP
ijtc-685	169	24	profit	profit	NOUN
ijtc-685	169	25	and	and	CCONJ
ijtc-685	169	26	loss	loss	NOUN
ijtc-685	169	27	reports	report	NOUN
ijtc-685	169	28	and	and	CCONJ
ijtc-685	169	29	the	the	DET
ijtc-685	169	30	lack	lack	NOUN
ijtc-685	169	31	of	of	ADP
ijtc-685	169	32	knowledge	knowledge	NOUN
ijtc-685	169	33	of	of	ADP
ijtc-685	169	34	business	business	NOUN
ijtc-685	169	35	actors	actor	NOUN
ijtc-685	169	36	regarding	regard	VERB
ijtc-685	169	37	micro	micro	NOUN
ijtc-685	169	38	,	,	PUNCT
ijtc-685	169	39	small	small	ADJ
ijtc-685	169	40	,	,	PUNCT
ijtc-685	169	41	and	and	CCONJ
ijtc-685	169	42	medium	medium	ADJ
ijtc-685	169	43	entity	entity	NOUN
ijtc-685	169	44	financial	financial	ADJ
ijtc-685	169	45	accounting	accounting	NOUN
ijtc-685	169	46	standards	standard	NOUN
ijtc-685	169	47	(	(	PUNCT
ijtc-685	169	48	sak	sak	PROPN
ijtc-685	169	49	emkm	emkm	NOUN
ijtc-685	169	50	)	)	PUNCT
ijtc-685	169	51	.	.	PUNCT
ijtc-685	170	1	according	accord	VERB
ijtc-685	170	2	to	to	ADP
ijtc-685	170	3	sak	sak	PROPN
ijtc-685	170	4	emkm	emkm	NOUN
ijtc-685	170	5	,	,	PUNCT
ijtc-685	170	6	there	there	PRON
ijtc-685	170	7	are	be	VERB
ijtc-685	170	8	3	3	NUM
ijtc-685	170	9	(	(	PUNCT
ijtc-685	170	10	three	three	NUM
ijtc-685	170	11	)	)	PUNCT
ijtc-685	170	12	minimum	minimum	ADJ
ijtc-685	170	13	financial	financial	ADJ
ijtc-685	170	14	reports	report	NOUN
ijtc-685	170	15	that	that	PRON
ijtc-685	170	16	must	must	AUX
ijtc-685	170	17	be	be	AUX
ijtc-685	170	18	presented	present	VERB
ijtc-685	170	19	by	by	ADP
ijtc-685	170	20	msmes	msme	NOUN
ijtc-685	170	21	including	include	VERB
ijtc-685	170	22	a	a	DET
ijtc-685	170	23	statement	statement	NOUN
ijtc-685	170	24	of	of	ADP
ijtc-685	170	25	financial	financial	ADJ
ijtc-685	170	26	position	position	NOUN
ijtc-685	170	27	,	,	PUNCT
ijtc-685	170	28	profit	profit	NOUN
ijtc-685	170	29	,	,	PUNCT
ijtc-685	170	30	and	and	CCONJ
ijtc-685	170	31	loss	loss	NOUN
ijtc-685	170	32	statement	statement	NOUN
ijtc-685	170	33	,	,	PUNCT
ijtc-685	170	34	and	and	CCONJ
ijtc-685	170	35	notes	note	NOUN
ijtc-685	170	36	to	to	ADP
ijtc-685	170	37	financial	financial	ADJ
ijtc-685	170	38	statements	statement	NOUN
ijtc-685	170	39	(	(	PUNCT
ijtc-685	170	40	calk	calk	NOUN
ijtc-685	170	41	)	)	PUNCT
ijtc-685	170	42	.	.	PUNCT
ijtc-685	171	1	the	the	DET
ijtc-685	171	2	use	use	NOUN
ijtc-685	171	3	of	of	ADP
ijtc-685	171	4	accounting	accounting	NOUN
ijtc-685	171	5	software	software	NOUN
ijtc-685	171	6	for	for	ADP
ijtc-685	171	7	msmes	msme	NOUN
ijtc-685	171	8	is	be	AUX
ijtc-685	171	9	relatively	relatively	ADV
ijtc-685	171	10	low	low	ADJ
ijtc-685	171	11	,	,	PUNCT
ijtc-685	171	12	business	business	NOUN
ijtc-685	171	13	actors	actor	NOUN
ijtc-685	171	14	still	still	ADV
ijtc-685	171	15	use	use	VERB
ijtc-685	171	16	manual	manual	ADJ
ijtc-685	171	17	methods	method	NOUN
ijtc-685	171	18	to	to	PART
ijtc-685	171	19	manage	manage	VERB
ijtc-685	171	20	their	their	PRON
ijtc-685	171	21	finances	finance	NOUN
ijtc-685	171	22	and	and	CCONJ
ijtc-685	171	23	present	present	ADJ
ijtc-685	171	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-685	171	25	implementation	implementation	NOUN
ijtc-685	171	26	of	of	ADP
ijtc-685	171	27	financial	financial	ADJ
ijtc-685	171	28	accounting	accounting	NOUN
ijtc-685	171	29	standards	standard	NOUN
ijtc-685	171	30	for	for	ADP
ijtc-685	171	31	small	small	ADJ
ijtc-685	171	32	and	and	CCONJ
ijtc-685	171	33	medium	medium	ADJ
ijtc-685	171	34	entities	entity	NOUN
ijtc-685	171	35	in	in	ADP
ijtc-685	171	36	berastagi	berastagi	ADJ
ijtc-685	171	37	smes	sme	NOUN
ijtc-685	171	38	,	,	PUNCT
ijtc-685	171	39	karo	karo	NOUN
ijtc-685	171	40	district	district	NOUN
ijtc-685	171	41	pakpahan	pakpahan	NOUN
ijtc-685	171	42	and	and	CCONJ
ijtc-685	171	43	naibaho	naibaho	NOUN
ijtc-685	171	44	,	,	PUNCT
ijtc-685	171	45	204	204	NUM
ijtc-685	171	46	|	|	ADV
ijtc-685	171	47	ilomata	ilomata	VERB
ijtc-685	171	48	international	international	ADJ
ijtc-685	171	49	journal	journal	NOUN
ijtc-685	171	50	of	of	ADP
ijtc-685	171	51	tax	tax	PROPN
ijtc-685	171	52	&	&	CCONJ
ijtc-685	171	53	accounting	account	VERB
ijtc-685	171	54	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-685	171	55	financial	financial	ADJ
ijtc-685	171	56	reports	report	NOUN
ijtc-685	171	57	for	for	ADP
ijtc-685	171	58	the	the	DET
ijtc-685	171	59	businesses	business	NOUN
ijtc-685	171	60	they	they	PRON
ijtc-685	171	61	manage	manage	VERB
ijtc-685	171	62	.	.	PUNCT
ijtc-685	172	1	this	this	PRON
ijtc-685	172	2	is	be	AUX
ijtc-685	172	3	not	not	PART
ijtc-685	172	4	to	to	ADP
ijtc-685	172	5	the	the	DET
ijtc-685	172	6	requirements	requirement	NOUN
ijtc-685	172	7	of	of	ADP
ijtc-685	172	8	sak	sak	PROPN
ijtc-685	172	9	emkm	emkm	NOUN
ijtc-685	172	10	in	in	ADP
ijtc-685	172	11	presenting	present	VERB
ijtc-685	172	12	financial	financial	ADJ
ijtc-685	172	13	reports	report	NOUN
ijtc-685	172	14	that	that	PRON
ijtc-685	172	15	must	must	AUX
ijtc-685	172	16	be	be	AUX
ijtc-685	172	17	produced	produce	VERB
ijtc-685	172	18	precisely	precisely	ADV
ijtc-685	172	19	,	,	PUNCT
ijtc-685	172	20	accurately	accurately	ADV
ijtc-685	172	21	,	,	PUNCT
ijtc-685	172	22	and	and	CCONJ
ijtc-685	172	23	relevantly	relevantly	ADV
ijtc-685	172	24	.	.	PUNCT
ijtc-685	173	1	the	the	DET
ijtc-685	173	2	obstacles	obstacle	NOUN
ijtc-685	173	3	experienced	experience	VERB
ijtc-685	173	4	by	by	ADP
ijtc-685	173	5	msme	msme	NOUN
ijtc-685	173	6	players	player	NOUN
ijtc-685	173	7	in	in	ADP
ijtc-685	173	8	berastagi	berastagi	ADJ
ijtc-685	173	9	city	city	NOUN
ijtc-685	173	10	in	in	ADP
ijtc-685	173	11	applying	apply	VERB
ijtc-685	173	12	accounting	accounting	NOUN
ijtc-685	173	13	and	and	CCONJ
ijtc-685	173	14	financial	financial	ADJ
ijtc-685	173	15	reports	report	NOUN
ijtc-685	173	16	by	by	ADP
ijtc-685	173	17	sak	sak	PROPN
ijtc-685	173	18	emkm	emkm	PROPN
ijtc-685	173	19	are	be	AUX
ijtc-685	173	20	very	very	ADV
ijtc-685	173	21	diverse	diverse	ADJ
ijtc-685	173	22	.	.	PUNCT
ijtc-685	174	1	low	low	ADJ
ijtc-685	174	2	awareness	awareness	NOUN
ijtc-685	174	3	or	or	CCONJ
ijtc-685	174	4	willingness	willingness	NOUN
ijtc-685	174	5	of	of	ADP
ijtc-685	174	6	business	business	NOUN
ijtc-685	174	7	owners	owner	NOUN
ijtc-685	174	8	to	to	PART
ijtc-685	174	9	improve	improve	VERB
ijtc-685	174	10	the	the	DET
ijtc-685	174	11	presentation	presentation	NOUN
ijtc-685	174	12	of	of	ADP
ijtc-685	174	13	financial	financial	ADJ
ijtc-685	174	14	reports	report	NOUN
ijtc-685	174	15	following	follow	VERB
ijtc-685	174	16	sak	sak	PROPN
ijtc-685	174	17	emkm	emkm	NOUN
ijtc-685	174	18	.	.	PUNCT
ijtc-685	175	1	this	this	PRON
ijtc-685	175	2	can	can	AUX
ijtc-685	175	3	make	make	VERB
ijtc-685	175	4	it	it	PRON
ijtc-685	175	5	difficult	difficult	ADJ
ijtc-685	175	6	for	for	SCONJ
ijtc-685	175	7	business	business	NOUN
ijtc-685	175	8	actors	actor	NOUN
ijtc-685	175	9	to	to	PART
ijtc-685	175	10	obtain	obtain	VERB
ijtc-685	175	11	financial	financial	ADJ
ijtc-685	175	12	assistance	assistance	NOUN
ijtc-685	175	13	from	from	ADP
ijtc-685	175	14	financial	financial	ADJ
ijtc-685	175	15	institutions	institution	NOUN
ijtc-685	175	16	because	because	SCONJ
ijtc-685	175	17	the	the	DET
ijtc-685	175	18	financial	financial	ADJ
ijtc-685	175	19	reports	report	NOUN
ijtc-685	175	20	prepared	prepare	VERB
ijtc-685	175	21	are	be	AUX
ijtc-685	175	22	not	not	PART
ijtc-685	175	23	following	follow	VERB
ijtc-685	175	24	applicable	applicable	ADJ
ijtc-685	175	25	standards	standard	NOUN
ijtc-685	175	26	.	.	PUNCT
ijtc-685	176	1	business	business	NOUN
ijtc-685	176	2	actors	actor	NOUN
ijtc-685	176	3	think	think	VERB
ijtc-685	176	4	that	that	SCONJ
ijtc-685	176	5	this	this	PRON
ijtc-685	176	6	is	be	AUX
ijtc-685	176	7	a	a	DET
ijtc-685	176	8	waste	waste	NOUN
ijtc-685	176	9	of	of	ADP
ijtc-685	176	10	time	time	NOUN
ijtc-685	176	11	in	in	ADP
ijtc-685	176	12	daily	daily	ADJ
ijtc-685	176	13	activities	activity	NOUN
ijtc-685	176	14	and	and	CCONJ
ijtc-685	176	15	it	it	PRON
ijtc-685	176	16	is	be	AUX
ijtc-685	176	17	difficult	difficult	ADJ
ijtc-685	176	18	to	to	PART
ijtc-685	176	19	understand	understand	VERB
ijtc-685	176	20	the	the	DET
ijtc-685	176	21	contents	content	NOUN
ijtc-685	176	22	of	of	ADP
ijtc-685	176	23	these	these	DET
ijtc-685	176	24	standards	standard	NOUN
ijtc-685	176	25	.	.	PUNCT
ijtc-685	177	1	the	the	DET
ijtc-685	177	2	next	next	ADJ
ijtc-685	177	3	obstacle	obstacle	NOUN
ijtc-685	177	4	is	be	AUX
ijtc-685	177	5	that	that	SCONJ
ijtc-685	177	6	business	business	NOUN
ijtc-685	177	7	actors	actor	NOUN
ijtc-685	177	8	do	do	AUX
ijtc-685	177	9	not	not	PART
ijtc-685	177	10	receive	receive	VERB
ijtc-685	177	11	socialization	socialization	NOUN
ijtc-685	177	12	and	and	CCONJ
ijtc-685	177	13	seminars	seminar	NOUN
ijtc-685	177	14	regarding	regard	VERB
ijtc-685	177	15	sak	sak	PROPN
ijtc-685	177	16	emkm	emkm	NOUN
ijtc-685	177	17	.	.	PUNCT
ijtc-685	178	1	they	they	PRON
ijtc-685	178	2	only	only	ADV
ijtc-685	178	3	received	receive	VERB
ijtc-685	178	4	basic	basic	ADJ
ijtc-685	178	5	training	training	NOUN
ijtc-685	178	6	in	in	ADP
ijtc-685	178	7	accounting	accounting	NOUN
ijtc-685	178	8	and	and	CCONJ
ijtc-685	178	9	lack	lack	NOUN
ijtc-685	178	10	of	of	ADP
ijtc-685	178	11	practice	practice	NOUN
ijtc-685	178	12	.	.	PUNCT
ijtc-685	179	1	this	this	DET
ijtc-685	179	2	obstacle	obstacle	NOUN
ijtc-685	179	3	causes	cause	VERB
ijtc-685	179	4	business	business	NOUN
ijtc-685	179	5	actors	actor	NOUN
ijtc-685	179	6	to	to	PART
ijtc-685	179	7	only	only	ADV
ijtc-685	179	8	carry	carry	VERB
ijtc-685	179	9	out	out	ADP
ijtc-685	179	10	simple	simple	ADJ
ijtc-685	179	11	bookkeeping	bookkeeping	NOUN
ijtc-685	179	12	and	and	CCONJ
ijtc-685	179	13	accounting	accounting	NOUN
ijtc-685	179	14	presentations	presentation	NOUN
ijtc-685	179	15	and	and	CCONJ
ijtc-685	179	16	is	be	AUX
ijtc-685	179	17	confused	confuse	VERB
ijtc-685	179	18	about	about	ADP
ijtc-685	179	19	presenting	present	VERB
ijtc-685	179	20	financial	financial	ADJ
ijtc-685	179	21	reports	report	NOUN
ijtc-685	179	22	correctly	correctly	ADV
ijtc-685	179	23	.	.	PUNCT
ijtc-685	180	1	reference	reference	NOUN
ijtc-685	180	2	adhikara	adhikara	PROPN
ijtc-685	180	3	,	,	PUNCT
ijtc-685	180	4	n.	n.	PROPN
ijtc-685	180	5	d.	d.	PROPN
ijtc-685	180	6	(	(	PUNCT
ijtc-685	180	7	2018	2018	NUM
ijtc-685	180	8	)	)	PUNCT
ijtc-685	180	9	.	.	PUNCT
ijtc-685	181	1	financial	financial	ADJ
ijtc-685	181	2	accounting	accounting	NOUN
ijtc-685	181	3	standards	standard	NOUN
ijtc-685	181	4	for	for	ADP
ijtc-685	181	5	micro	micro	NOUN
ijtc-685	181	6	,	,	PUNCT
ijtc-685	181	7	small	small	ADJ
ijtc-685	181	8	&	&	CCONJ
ijtc-685	181	9	medium	medium	ADJ
ijtc-685	181	10	entities	entity	NOUN
ijtc-685	181	11	(	(	PUNCT
ijtc-685	181	12	sak	sak	NOUN
ijtc-685	181	13	emkm	emkm	NOUN
ijtc-685	181	14	)	)	PUNCT
ijtc-685	181	15	implementation	implementation	NOUN
ijtc-685	181	16	and	and	CCONJ
ijtc-685	181	17	factors	factor	NOUN
ijtc-685	181	18	that	that	PRON
ijtc-685	181	19	affect	affect	VERB
ijtc-685	181	20	it	it	PRON
ijtc-685	181	21	.	.	PUNCT
ijtc-685	182	1	jema	jema	NOUN
ijtc-685	182	2	:	:	PUNCT
ijtc-685	183	1	jurnal	jurnal	ADJ
ijtc-685	183	2	ilmiah	ilmiah	PROPN
ijtc-685	183	3	bidang	bidang	PROPN
ijtc-685	183	4	akuntansi	akuntansi	PROPN
ijtc-685	183	5	dan	dan	PROPN
ijtc-685	183	6	manajemen	manajemen	PROPN
ijtc-685	183	7	,	,	PUNCT
ijtc-685	183	8	15(2	15(2	NUM
ijtc-685	183	9	)	)	PUNCT
ijtc-685	183	10	,	,	PUNCT
ijtc-685	183	11	50–59	50–59	NUM
ijtc-685	183	12	.	.	PUNCT
ijtc-685	183	13	https://doi.org/10.31106/jema.v15i2.1126	https://doi.org/10.31106/jema.v15i2.1126	VERB
ijtc-685	183	14	afriyie	afriyie	ADV
ijtc-685	183	15	,	,	PUNCT
ijtc-685	183	16	s.	s.	PROPN
ijtc-685	183	17	,	,	PUNCT
ijtc-685	183	18	du	du	PROPN
ijtc-685	183	19	,	,	PUNCT
ijtc-685	183	20	j.	j.	PROPN
ijtc-685	183	21	,	,	PUNCT
ijtc-685	183	22	&	&	CCONJ
ijtc-685	183	23	ibn	ibn	PROPN
ijtc-685	183	24	musah	musah	NOUN
ijtc-685	183	25	,	,	PUNCT
ijtc-685	183	26	a.-a	a.-a	PROPN
ijtc-685	183	27	.	.	PUNCT
ijtc-685	184	1	(	(	PUNCT
ijtc-685	184	2	2019	2019	NUM
ijtc-685	184	3	)	)	PUNCT
ijtc-685	184	4	.	.	PUNCT
ijtc-685	185	1	innovation	innovation	NOUN
ijtc-685	185	2	and	and	CCONJ
ijtc-685	185	3	marketing	marketing	NOUN
ijtc-685	185	4	performance	performance	NOUN
ijtc-685	185	5	of	of	ADP
ijtc-685	185	6	sme	sme	NOUN
ijtc-685	185	7	in	in	ADP
ijtc-685	185	8	an	an	DET
ijtc-685	185	9	emerging	emerge	VERB
ijtc-685	185	10	economy	economy	NOUN
ijtc-685	185	11	:	:	PUNCT
ijtc-685	185	12	the	the	DET
ijtc-685	185	13	moderating	moderate	VERB
ijtc-685	185	14	effect	effect	NOUN
ijtc-685	185	15	of	of	ADP
ijtc-685	185	16	transformational	transformational	ADJ
ijtc-685	185	17	leadership	leadership	NOUN
ijtc-685	185	18	.	.	PUNCT
ijtc-685	186	1	journal	journal	NOUN
ijtc-685	186	2	of	of	ADP
ijtc-685	186	3	global	global	ADJ
ijtc-685	186	4	entrepreneurship	entrepreneurship	NOUN
ijtc-685	186	5	research	research	NOUN
ijtc-685	186	6	,	,	PUNCT
ijtc-685	186	7	9(1	9(1	NUM
ijtc-685	186	8	)	)	PUNCT
ijtc-685	186	9	.	.	PUNCT
ijtc-685	187	1	https://doi.org/10.1186/s40497-019-0165-3	https://doi.org/10.1186/s40497-019-0165-3	PROPN
ijtc-685	187	2	anisere	anisere	ADV
ijtc-685	187	3	-	-	PUNCT
ijtc-685	187	4	hameed	hameed	PROPN
ijtc-685	187	5	,	,	PUNCT
ijtc-685	187	6	r.	r.	PROPN
ijtc-685	187	7	a.	a.	PROPN
ijtc-685	187	8	(	(	PUNCT
ijtc-685	187	9	2021	2021	NUM
ijtc-685	187	10	)	)	PUNCT
ijtc-685	187	11	.	.	PUNCT
ijtc-685	188	1	effects	effect	NOUN
ijtc-685	188	2	of	of	ADP
ijtc-685	188	3	covid-19	covid-19	PROPN
ijtc-685	188	4	pandemic	pandemic	ADJ
ijtc-685	188	5	on	on	ADP
ijtc-685	188	6	accounting	accounting	NOUN
ijtc-685	188	7	and	and	CCONJ
ijtc-685	188	8	financial	financial	ADJ
ijtc-685	188	9	reporting	reporting	NOUN
ijtc-685	188	10	in	in	ADP
ijtc-685	188	11	nigeria	nigeria	PROPN
ijtc-685	188	12	.	.	PUNCT
ijtc-685	189	1	https://papers.ssrn.com/abstract=3931410	https://papers.ssrn.com/abstract=3931410	PROPN
ijtc-685	189	2	arda	arda	PROPN
ijtc-685	189	3	,	,	PUNCT
ijtc-685	189	4	d.	d.	PROPN
ijtc-685	189	5	p.	p.	PROPN
ijtc-685	189	6	(	(	PUNCT
ijtc-685	189	7	2021	2021	NUM
ijtc-685	189	8	)	)	PUNCT
ijtc-685	189	9	.	.	PUNCT
ijtc-685	190	1	perceptions	perception	NOUN
ijtc-685	190	2	of	of	ADP
ijtc-685	190	3	micro	micro	NOUN
ijtc-685	190	4	,	,	PUNCT
ijtc-685	190	5	small	small	ADJ
ijtc-685	190	6	and	and	CCONJ
ijtc-685	190	7	medium	medium	ADJ
ijtc-685	190	8	entrepreneurs	entrepreneur	NOUN
ijtc-685	190	9	on	on	ADP
ijtc-685	190	10	the	the	DET
ijtc-685	190	11	importance	importance	NOUN
ijtc-685	190	12	of	of	ADP
ijtc-685	190	13	fair	fair	ADJ
ijtc-685	190	14	presentation	presentation	NOUN
ijtc-685	190	15	of	of	ADP
ijtc-685	190	16	financial	financial	ADJ
ijtc-685	190	17	statements	statement	NOUN
ijtc-685	190	18	with	with	ADP
ijtc-685	190	19	the	the	DET
ijtc-685	190	20	implementation	implementation	NOUN
ijtc-685	190	21	of	of	ADP
ijtc-685	190	22	sak	sak	PROPN
ijtc-685	190	23	emkm	emkm	NOUN
ijtc-685	190	24	as	as	ADP
ijtc-685	190	25	a	a	DET
ijtc-685	190	26	moderation	moderation	NOUN
ijtc-685	190	27	variable	variable	NOUN
ijtc-685	190	28	.	.	PUNCT
ijtc-685	191	1	journal	journal	PROPN
ijtc-685	191	2	of	of	ADP
ijtc-685	191	3	economics	economic	NOUN
ijtc-685	191	4	and	and	CCONJ
ijtc-685	191	5	business	business	NOUN
ijtc-685	191	6	,	,	PUNCT
ijtc-685	191	7	4(1	4(1	NUM
ijtc-685	191	8	)	)	PUNCT
ijtc-685	191	9	.	.	PUNCT
ijtc-685	192	1	https://doi.org/10.31014/aior.1992.04.01.339	https://doi.org/10.31014/aior.1992.04.01.339	PROPN
ijtc-685	192	2	ardila	ardila	PROPN
ijtc-685	192	3	,	,	PUNCT
ijtc-685	192	4	i.	i.	PROPN
ijtc-685	192	5	,	,	PUNCT
ijtc-685	192	6	zurriah	zurriah	PROPN
ijtc-685	192	7	,	,	PUNCT
ijtc-685	192	8	r.	r.	PROPN
ijtc-685	192	9	,	,	PUNCT
ijtc-685	192	10	&	&	CCONJ
ijtc-685	192	11	suryani	suryani	PROPN
ijtc-685	192	12	,	,	PUNCT
ijtc-685	192	13	y.	y.	PROPN
ijtc-685	192	14	(	(	PUNCT
ijtc-685	192	15	2019	2019	NUM
ijtc-685	192	16	)	)	PUNCT
ijtc-685	192	17	.	.	PUNCT
ijtc-685	193	1	preparation	preparation	NOUN
ijtc-685	193	2	of	of	ADP
ijtc-685	193	3	financial	financial	ADJ
ijtc-685	193	4	statements	statement	NOUN
ijtc-685	193	5	based	base	VERB
ijtc-685	193	6	on	on	ADP
ijtc-685	193	7	financial	financial	ADJ
ijtc-685	193	8	accounting	accounting	NOUN
ijtc-685	193	9	standards	standard	NOUN
ijtc-685	193	10	for	for	ADP
ijtc-685	193	11	micro	micro	NOUN
ijtc-685	193	12	,	,	PUNCT
ijtc-685	193	13	small	small	ADJ
ijtc-685	193	14	and	and	CCONJ
ijtc-685	193	15	medium	medium	ADJ
ijtc-685	193	16	entities	entity	NOUN
ijtc-685	193	17	.	.	PUNCT
ijtc-685	194	1	international	international	ADJ
ijtc-685	194	2	journal	journal	PROPN
ijtc-685	194	3	of	of	ADP
ijtc-685	194	4	accounting	accounting	PROPN
ijtc-685	194	5	&	&	CCONJ
ijtc-685	194	6	finance	finance	PROPN
ijtc-685	194	7	in	in	ADP
ijtc-685	194	8	asia	asia	PROPN
ijtc-685	194	9	pasific	pasific	PROPN
ijtc-685	194	10	,	,	PUNCT
ijtc-685	194	11	2(3	2(3	NUM
ijtc-685	194	12	)	)	PUNCT
ijtc-685	194	13	,	,	PUNCT
ijtc-685	194	14	1–6	1–6	NUM
ijtc-685	194	15	.	.	PUNCT
ijtc-685	194	16	https://doi.org/10.32535/ijafap.v2i3.584	https://doi.org/10.32535/ijafap.v2i3.584	PROPN
ijtc-685	194	17	aritonang	aritonang	PROPN
ijtc-685	194	18	,	,	PUNCT
ijtc-685	194	19	m.	m.	PROPN
ijtc-685	194	20	p.	p.	PROPN
ijtc-685	194	21	,	,	PUNCT
ijtc-685	194	22	sadalia	sadalia	PROPN
ijtc-685	194	23	,	,	PUNCT
ijtc-685	194	24	i.	i.	PROPN
ijtc-685	194	25	,	,	PUNCT
ijtc-685	194	26	&	&	CCONJ
ijtc-685	194	27	muluk	muluk	PROPN
ijtc-685	194	28	,	,	PUNCT
ijtc-685	194	29	c.	c.	PROPN
ijtc-685	194	30	(	(	PUNCT
ijtc-685	194	31	2022	2022	NUM
ijtc-685	194	32	)	)	PUNCT
ijtc-685	194	33	.	.	PUNCT
ijtc-685	195	1	the	the	DET
ijtc-685	195	2	effect	effect	NOUN
ijtc-685	195	3	of	of	ADP
ijtc-685	195	4	financial	financial	ADJ
ijtc-685	195	5	literacy	literacy	NOUN
ijtc-685	195	6	and	and	CCONJ
ijtc-685	195	7	financial	financial	ADJ
ijtc-685	195	8	inclusion	inclusion	NOUN
ijtc-685	195	9	on	on	ADP
ijtc-685	195	10	msmes	msme	NOUN
ijtc-685	195	11	performance	performance	NOUN
ijtc-685	195	12	.	.	PUNCT
ijtc-685	196	1	proceedings	proceeding	NOUN
ijtc-685	196	2	of	of	ADP
ijtc-685	196	3	the	the	DET
ijtc-685	196	4	19th	19th	ADJ
ijtc-685	196	5	international	international	ADJ
ijtc-685	196	6	symposium	symposium	NOUN
ijtc-685	196	7	on	on	ADP
ijtc-685	196	8	management	management	NOUN
ijtc-685	196	9	(	(	PUNCT
ijtc-685	196	10	insyma	insyma	NOUN
ijtc-685	196	11	2022	2022	NUM
ijtc-685	196	12	)	)	PUNCT
ijtc-685	196	13	,	,	PUNCT
ijtc-685	196	14	356–368	356–368	NUM
ijtc-685	196	15	.	.	PUNCT
ijtc-685	197	1	https://doi.org/10.2991/978-94-6463-008-4_46	https://doi.org/10.2991/978-94-6463-008-4_46	PROPN
ijtc-685	197	2	avermaete	avermaete	ADJ
ijtc-685	197	3	,	,	PUNCT
ijtc-685	197	4	t.	t.	PROPN
ijtc-685	197	5	,	,	PUNCT
ijtc-685	197	6	j.	j.	PROPN
ijtc-685	197	7	,	,	PUNCT
ijtc-685	197	8	viaene	viaene	PROPN
ijtc-685	197	9	,	,	PUNCT
ijtc-685	197	10	e.	e.	PROPN
ijtc-685	197	11	j.	j.	PROPN
ijtc-685	197	12	m.	m.	PROPN
ijtc-685	197	13	,	,	PUNCT
ijtc-685	197	14	&	&	CCONJ
ijtc-685	197	15	n.	n.	PROPN
ijtc-685	197	16	crawford	crawford	PROPN
ijtc-685	197	17	.	.	PUNCT
ijtc-685	198	1	(	(	PUNCT
ijtc-685	198	2	2003	2003	NUM
ijtc-685	198	3	)	)	PUNCT
ijtc-685	198	4	.	.	PUNCT
ijtc-685	199	1	determinants	determinant	NOUN
ijtc-685	199	2	of	of	ADP
ijtc-685	199	3	innovation	innovation	NOUN
ijtc-685	199	4	in	in	ADP
ijtc-685	199	5	smallfood	smallfood	NOUN
ijtc-685	199	6	firms	firm	NOUN
ijtc-685	199	7	.	.	PUNCT
ijtc-685	200	1	european	european	PROPN
ijtc-685	200	2	journal	journal	PROPN
ijtc-685	200	3	of	of	ADP
ijtc-685	200	4	innovation	innovation	NOUN
ijtc-685	200	5	management	management	NOUN
ijtc-685	200	6	,	,	PUNCT
ijtc-685	200	7	6(1	6(1	NUM
ijtc-685	200	8	)	)	PUNCT
ijtc-685	200	9	,	,	PUNCT
ijtc-685	200	10	8–17	8–17	PROPN
ijtc-685	200	11	.	.	PUNCT
ijtc-685	201	1	https://www.bing.com/search?q=avermaete%2c++t.%2c++j.++viaene%2c++e.++j	https://www.bing.com/search?q=avermaete%2c++t.%2c++j.++viaene%2c++e.++j	X
ijtc-685	201	2	.	.	PUNCT
ijtc-685	202	1	+	+	PROPN
ijtc-685	202	2	+	+	ADJ
ijtc-685	202	3	morgan%2c++and++n.++crawford.++2003.++determinants++of+++innovation	morgan%2c++and++n.++crawford.++2003.++determinants++of+++innovation	ADJ
ijtc-685	202	4	+	+	ADJ
ijtc-685	202	5	+	+	PROPN
ijtc-685	202	6	in++smallfood+firms.+european+journal+of++innovation+management+6%281%2	in++smallfood+firms.+european+journal+of++innovation+management+6%281%2	NOUN
ijtc-685	202	7	9%3a+8	9%3a+8	NOUN
ijtc-685	202	8	-	-	PUNCT
ijtc-685	202	9	17&qs	17&qs	NUM
ijtc-685	202	10	=	=	NOUN
ijtc-685	202	11	n&form	n&form	NOUN
ijtc-685	202	12	=	=	NOUN
ijtc-685	202	13	qbre&sp=1&lq=1&pq	qbre&sp=1&lq=1&pq	NOUN
ijtc-685	202	14	=	=	PRON
ijtc-685	202	15	avermaete%2c+t.%2c+j.+viaene%2c+e.+j.+morgan%2c+and+n.+crawfo	avermaete%2c+t.%2c+j.+viaene%2c+e.+j.+morgan%2c+and+n.+crawfo	X
ijtc-685	202	16	rd.+2003.+determinants+of+innovation+in+smallfood+firms.+european+journal+of+in	rd.+2003.+determinants+of+innovation+in+smallfood+firms.+european+journal+of+in	ADJ
ijtc-685	202	17	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-685	202	18	implementation	implementation	NOUN
ijtc-685	202	19	of	of	ADP
ijtc-685	202	20	financial	financial	ADJ
ijtc-685	202	21	accounting	accounting	NOUN
ijtc-685	202	22	standards	standard	NOUN
ijtc-685	202	23	for	for	ADP
ijtc-685	202	24	small	small	ADJ
ijtc-685	202	25	and	and	CCONJ
ijtc-685	202	26	medium	medium	ADJ
ijtc-685	202	27	entities	entity	NOUN
ijtc-685	202	28	in	in	ADP
ijtc-685	202	29	berastagi	berastagi	ADJ
ijtc-685	202	30	smes	sme	NOUN
ijtc-685	202	31	,	,	PUNCT
ijtc-685	202	32	karo	karo	NOUN
ijtc-685	202	33	district	district	NOUN
ijtc-685	202	34	pakpahan	pakpahan	NOUN
ijtc-685	202	35	and	and	CCONJ
ijtc-685	202	36	naibaho	naibaho	NOUN
ijtc-685	202	37	,	,	PUNCT
ijtc-685	202	38	205	205	NUM
ijtc-685	202	39	|	|	NOUN
ijtc-685	202	40	ilomata	ilomata	PROPN
ijtc-685	202	41	international	international	ADJ
ijtc-685	202	42	journal	journal	NOUN
ijtc-685	202	43	of	of	ADP
ijtc-685	202	44	tax	tax	PROPN
ijtc-685	202	45	&	&	CCONJ
ijtc-685	202	46	accounting	accounting	PROPN
ijtc-685	202	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-685	202	48	novation+management+6%281%29%3a+8	novation+management+6%281%29%3a+8	NOUN
ijtc-685	202	49	-	-	SYM
ijtc-685	202	50	17&sc=0162&sk=&cvid	17&sc=0162&sk=&cvid	NUM
ijtc-685	202	51	=	=	PROPN
ijtc-685	202	52	bf8f1bfccf8b444da1343ed8cf99192e&ghsh=0&ghacc=0&ghpl=	bf8f1bfccf8b444da1343ed8cf99192e&ghsh=0&ghacc=0&ghpl=	NOUN
ijtc-685	202	53	barker	barker	NOUN
ijtc-685	202	54	,	,	PUNCT
ijtc-685	202	55	p.	p.	PROPN
ijtc-685	202	56	,	,	PUNCT
ijtc-685	202	57	&	&	CCONJ
ijtc-685	202	58	noonan	noonan	PROPN
ijtc-685	202	59	,	,	PUNCT
ijtc-685	202	60	c.	c.	PROPN
ijtc-685	202	61	(	(	PUNCT
ijtc-685	202	62	1996	1996	NUM
ijtc-685	202	63	)	)	PUNCT
ijtc-685	202	64	.	.	PUNCT
ijtc-685	203	1	small	small	ADJ
ijtc-685	203	2	company	company	NOUN
ijtc-685	203	3	compliance	compliance	NOUN
ijtc-685	203	4	with	with	ADP
ijtc-685	203	5	accounting	accounting	NOUN
ijtc-685	203	6	standards	standard	NOUN
ijtc-685	203	7	:	:	PUNCT
ijtc-685	203	8	the	the	DET
ijtc-685	203	9	irish	irish	ADJ
ijtc-685	203	10	situation	situation	NOUN
ijtc-685	203	11	.	.	PUNCT
ijtc-685	204	1	https://doras.dcu.ie/2113/1/dcubs_research_paper_series_10.pdf	https://doras.dcu.ie/2113/1/dcubs_research_paper_series_10.pdf	PUNCT
ijtc-685	204	2	cenamor	cenamor	NOUN
ijtc-685	204	3	,	,	PUNCT
ijtc-685	204	4	j.	j.	PROPN
ijtc-685	204	5	,	,	PUNCT
ijtc-685	204	6	parida	parida	PROPN
ijtc-685	204	7	,	,	PUNCT
ijtc-685	204	8	v.	v.	PROPN
ijtc-685	204	9	,	,	PUNCT
ijtc-685	204	10	research	research	NOUN
ijtc-685	204	11	,	,	PUNCT
ijtc-685	204	12	j.	j.	PROPN
ijtc-685	204	13	w.-j	w.-j	PROPN
ijtc-685	204	14	.	.	PROPN
ijtc-685	205	1	of	of	ADP
ijtc-685	205	2	b.	b.	PROPN
ijtc-685	205	3	,	,	PUNCT
ijtc-685	205	4	&	&	CCONJ
ijtc-685	205	5	2019	2019	NUM
ijtc-685	205	6	,	,	PUNCT
ijtc-685	205	7	undefined	undefined	ADJ
ijtc-685	205	8	.	.	PUNCT
ijtc-685	206	1	(	(	PUNCT
ijtc-685	206	2	n.d	n.d	PROPN
ijtc-685	206	3	.	.	PROPN
ijtc-685	206	4	)	)	PUNCT
ijtc-685	206	5	.	.	PUNCT
ijtc-685	207	1	how	how	SCONJ
ijtc-685	207	2	entrepreneurial	entrepreneurial	ADJ
ijtc-685	207	3	smes	sme	NOUN
ijtc-685	207	4	compete	compete	VERB
ijtc-685	207	5	through	through	ADP
ijtc-685	207	6	digital	digital	ADJ
ijtc-685	207	7	platforms	platform	NOUN
ijtc-685	207	8	:	:	PUNCT
ijtc-685	207	9	the	the	DET
ijtc-685	207	10	roles	role	NOUN
ijtc-685	207	11	of	of	ADP
ijtc-685	207	12	digital	digital	ADJ
ijtc-685	207	13	platform	platform	NOUN
ijtc-685	207	14	capability	capability	NOUN
ijtc-685	207	15	,	,	PUNCT
ijtc-685	207	16	network	network	NOUN
ijtc-685	207	17	capability	capability	NOUN
ijtc-685	207	18	and	and	CCONJ
ijtc-685	207	19	ambidexterity	ambidexterity	NOUN
ijtc-685	207	20	.	.	PUNCT
ijtc-685	208	1	elsevier	elsevier	PROPN
ijtc-685	208	2	.	.	PUNCT
ijtc-685	209	1	retrieved	retrieve	VERB
ijtc-685	209	2	march	march	PROPN
ijtc-685	209	3	7	7	NUM
ijtc-685	209	4	,	,	PUNCT
ijtc-685	209	5	2023	2023	NUM
ijtc-685	209	6	,	,	PUNCT
ijtc-685	209	7	from	from	ADP
ijtc-685	209	8	https://www.sciencedirect.com/science/article/pii/s0148296319302188	https://www.sciencedirect.com/science/article/pii/s0148296319302188	PROPN
ijtc-685	209	9	chen	chen	PROPN
ijtc-685	209	10	,	,	PUNCT
ijtc-685	209	11	q.	q.	PROPN
ijtc-685	209	12	,	,	PUNCT
ijtc-685	209	13	wang	wang	PROPN
ijtc-685	209	14	,	,	PUNCT
ijtc-685	209	15	c.	c.	PROPN
ijtc-685	209	16	h.	h.	PROPN
ijtc-685	209	17	,	,	PUNCT
ijtc-685	209	18	&	&	CCONJ
ijtc-685	209	19	huang	huang	PROPN
ijtc-685	209	20	,	,	PUNCT
ijtc-685	209	21	s.	s.	PROPN
ijtc-685	209	22	z.	z.	PROPN
ijtc-685	209	23	(	(	PUNCT
ijtc-685	209	24	2020	2020	NUM
ijtc-685	209	25	)	)	PUNCT
ijtc-685	209	26	.	.	PUNCT
ijtc-685	210	1	effects	effect	NOUN
ijtc-685	210	2	of	of	ADP
ijtc-685	210	3	organizational	organizational	ADJ
ijtc-685	210	4	innovation	innovation	NOUN
ijtc-685	210	5	and	and	CCONJ
ijtc-685	210	6	technological	technological	ADJ
ijtc-685	210	7	innovation	innovation	NOUN
ijtc-685	210	8	capabilities	capability	NOUN
ijtc-685	210	9	on	on	ADP
ijtc-685	210	10	firm	firm	ADJ
ijtc-685	210	11	performance	performance	NOUN
ijtc-685	210	12	:	:	PUNCT
ijtc-685	210	13	evidence	evidence	NOUN
ijtc-685	210	14	from	from	ADP
ijtc-685	210	15	firms	firm	NOUN
ijtc-685	210	16	in	in	ADP
ijtc-685	210	17	china	china	PROPN
ijtc-685	210	18	’s	’s	PART
ijtc-685	210	19	pearl	pearl	PROPN
ijtc-685	210	20	river	river	PROPN
ijtc-685	210	21	delta	delta	NOUN
ijtc-685	210	22	.	.	PUNCT
ijtc-685	211	1	asia	asia	PROPN
ijtc-685	211	2	pacific	pacific	PROPN
ijtc-685	211	3	business	business	PROPN
ijtc-685	211	4	review	review	PROPN
ijtc-685	211	5	,	,	PUNCT
ijtc-685	211	6	26(1	26(1	NUM
ijtc-685	211	7	)	)	PUNCT
ijtc-685	211	8	,	,	PUNCT
ijtc-685	211	9	72–96	72–96	NUM
ijtc-685	211	10	.	.	PUNCT
ijtc-685	212	1	https://doi.org/10.1080/13602381.2019.1592339	https://doi.org/10.1080/13602381.2019.1592339	PROPN
ijtc-685	212	2	diana	diana	PROPN
ijtc-685	212	3	,	,	PUNCT
ijtc-685	212	4	n.	n.	PROPN
ijtc-685	212	5	(	(	PUNCT
ijtc-685	212	6	n.d	n.d	PROPN
ijtc-685	212	7	.	.	PROPN
ijtc-685	212	8	)	)	PUNCT
ijtc-685	212	9	.	.	PUNCT
ijtc-685	213	1	financial	financial	ADJ
ijtc-685	213	2	accounting	accounting	NOUN
ijtc-685	213	3	standards	standard	NOUN
ijtc-685	213	4	for	for	ADP
ijtc-685	213	5	micro	micro	NOUN
ijtc-685	213	6	,	,	PUNCT
ijtc-685	213	7	small	small	ADJ
ijtc-685	213	8	&	&	CCONJ
ijtc-685	213	9	medium	medium	ADJ
ijtc-685	213	10	entities	entity	NOUN
ijtc-685	213	11	(	(	PUNCT
ijtc-685	213	12	sak	sak	NOUN
ijtc-685	213	13	emkm	emkm	NOUN
ijtc-685	213	14	)	)	PUNCT
ijtc-685	213	15	implementation	implementation	NOUN
ijtc-685	213	16	and	and	CCONJ
ijtc-685	213	17	factors	factor	NOUN
ijtc-685	213	18	that	that	PRON
ijtc-685	213	19	affect	affect	VERB
ijtc-685	213	20	it	it	PRON
ijtc-685	213	21	by	by	ADP
ijtc-685	213	22	nur	nur	VERB
ijtc-685	213	23	diana	diana	PROPN
ijtc-685	213	24	financial	financial	PROPN
ijtc-685	213	25	accounting	accounting	NOUN
ijtc-685	213	26	standards	standard	NOUN
ijtc-685	213	27	for	for	ADP
ijtc-685	213	28	micro	micro	NOUN
ijtc-685	213	29	,	,	PUNCT
ijtc-685	213	30	small	small	ADJ
ijtc-685	213	31	&	&	CCONJ
ijtc-685	213	32	medium	medium	ADJ
ijtc-685	213	33	entities	entity	NOUN
ijtc-685	213	34	(	(	PUNCT
ijtc-685	213	35	sak	sak	NOUN
ijtc-685	213	36	emkm	emkm	NOUN
ijtc-685	213	37	)	)	PUNCT
ijtc-685	213	38	implementation	implementation	NOUN
ijtc-685	213	39	and	and	CCONJ
ijtc-685	213	40	factors	factor	NOUN
ijtc-685	213	41	that	that	PRON
ijtc-685	213	42	affect	affect	VERB
ijtc-685	213	43	it	it	PRON
ijtc-685	213	44	.	.	PUNCT
ijtc-685	214	1	http://riset.unisma.ac.id/index.php/jema	http://riset.unisma.ac.id/index.php/jema	VERB
ijtc-685	214	2	gumelar	gumelar	ADJ
ijtc-685	214	3	,	,	PUNCT
ijtc-685	214	4	f.	f.	PROPN
ijtc-685	214	5	,	,	PUNCT
ijtc-685	214	6	muchlis	muchlis	PROPN
ijtc-685	214	7	,	,	PUNCT
ijtc-685	214	8	c.	c.	PROPN
ijtc-685	214	9	,	,	PUNCT
ijtc-685	214	10	&	&	CCONJ
ijtc-685	214	11	nugroho	nugroho	PROPN
ijtc-685	214	12	,	,	PUNCT
ijtc-685	214	13	g.	g.	PROPN
ijtc-685	214	14	w.	w.	PROPN
ijtc-685	214	15	(	(	PUNCT
ijtc-685	214	16	2022	2022	NUM
ijtc-685	214	17	)	)	PUNCT
ijtc-685	214	18	.	.	PUNCT
ijtc-685	215	1	analysis	analysis	NOUN
ijtc-685	215	2	of	of	ADP
ijtc-685	215	3	human	human	ADJ
ijtc-685	215	4	resources	resource	NOUN
ijtc-685	215	5	competence	competence	NOUN
ijtc-685	215	6	in	in	ADP
ijtc-685	215	7	the	the	DET
ijtc-685	215	8	implementation	implementation	NOUN
ijtc-685	215	9	of	of	ADP
ijtc-685	215	10	sak	sak	PROPN
ijtc-685	215	11	emkm	emkm	NOUN
ijtc-685	215	12	on	on	ADP
ijtc-685	215	13	the	the	DET
ijtc-685	215	14	quality	quality	NOUN
ijtc-685	215	15	of	of	ADP
ijtc-685	215	16	msme	msme	NOUN
ijtc-685	215	17	financial	financial	ADJ
ijtc-685	215	18	reports	report	NOUN
ijtc-685	215	19	:	:	PUNCT
ijtc-685	215	20	combination	combination	NOUN
ijtc-685	215	21	method	method	NOUN
ijtc-685	215	22	.	.	PUNCT
ijtc-685	216	1	jasa	jasa	PROPN
ijtc-685	216	2	(	(	PUNCT
ijtc-685	216	3	jurnal	jurnal	PROPN
ijtc-685	216	4	akuntansi	akuntansi	PROPN
ijtc-685	216	5	,	,	PUNCT
ijtc-685	216	6	audit	audit	NOUN
ijtc-685	216	7	dan	dan	PROPN
ijtc-685	216	8	sistem	sistem	PROPN
ijtc-685	216	9	informasi	informasi	PROPN
ijtc-685	216	10	akuntansi	akuntansi	PROPN
ijtc-685	216	11	)	)	PUNCT
ijtc-685	216	12	,	,	PUNCT
ijtc-685	216	13	6(1	6(1	NUM
ijtc-685	216	14	)	)	PUNCT
ijtc-685	216	15	,	,	PUNCT
ijtc-685	216	16	77–90	77–90	NUM
ijtc-685	216	17	.	.	PUNCT
ijtc-685	217	1	https://doi.org/10.36555/jasa.v6i1.1813	https://doi.org/10.36555/jasa.v6i1.1813	PROPN
ijtc-685	217	2	ikatan	ikatan	PROPN
ijtc-685	217	3	akuntan	akuntan	PROPN
ijtc-685	217	4	indonesia	indonesia	PROPN
ijtc-685	217	5	.	.	PUNCT
ijtc-685	218	1	(	(	PUNCT
ijtc-685	218	2	2018	2018	NUM
ijtc-685	218	3	)	)	PUNCT
ijtc-685	218	4	.	.	PUNCT
ijtc-685	219	1	standar	standar	PROPN
ijtc-685	219	2	akuntansi	akuntansi	PROPN
ijtc-685	219	3	keuangan	keuangan	VERB
ijtc-685	219	4	entitas	entitas	PROPN
ijtc-685	219	5	mikro	mikro	PROPN
ijtc-685	219	6	,	,	PUNCT
ijtc-685	219	7	kecil	kecil	PROPN
ijtc-685	219	8	,	,	PUNCT
ijtc-685	219	9	dan	dan	PROPN
ijtc-685	219	10	menengah	menengah	PROPN
ijtc-685	219	11	.	.	PUNCT
ijtc-685	220	1	https://staff.blog.ui.ac.id/martani/files/2016/12/draft_ed_sak_emkm_kompilasi.pdf	https://staff.blog.ui.ac.id/martani/files/2016/12/draft_ed_sak_emkm_kompilasi.pdf	PROPN
ijtc-685	220	2	indarti	indarti	PROPN
ijtc-685	220	3	,	,	PUNCT
ijtc-685	220	4	n.	n.	NOUN
ijtc-685	220	5	(	(	PUNCT
ijtc-685	220	6	2012	2012	NUM
ijtc-685	220	7	)	)	PUNCT
ijtc-685	220	8	.	.	PUNCT
ijtc-685	221	1	does	do	AUX
ijtc-685	221	2	knowledge	knowledge	NOUN
ijtc-685	221	3	stickiness	stickiness	NOUN
ijtc-685	221	4	affect	affect	VERB
ijtc-685	221	5	a	a	DET
ijtc-685	221	6	firm	firm	NOUN
ijtc-685	221	7	’s	’s	PART
ijtc-685	221	8	innovation	innovation	NOUN
ijtc-685	221	9	capability	capability	NOUN
ijtc-685	221	10	?	?	PUNCT
ijtc-685	221	11	:	:	PUNCT
ijtc-685	222	1	empirical	empirical	ADJ
ijtc-685	222	2	evidence	evidence	NOUN
ijtc-685	222	3	from	from	ADP
ijtc-685	222	4	indonesian	indonesian	ADJ
ijtc-685	222	5	furniture	furniture	NOUN
ijtc-685	222	6	smes	smes	PROPN
ijtc-685	222	7	.	.	PUNCT
ijtc-685	223	1	gadjah	gadjah	PROPN
ijtc-685	223	2	mada	mada	PROPN
ijtc-685	223	3	international	international	PROPN
ijtc-685	223	4	journal	journal	PROPN
ijtc-685	223	5	of	of	ADP
ijtc-685	223	6	business	business	NOUN
ijtc-685	223	7	,	,	PUNCT
ijtc-685	223	8	14(1	14(1	NUM
ijtc-685	223	9	)	)	PUNCT
ijtc-685	223	10	,	,	PUNCT
ijtc-685	223	11	17–33	17–33	NUM
ijtc-685	223	12	.	.	PUNCT
ijtc-685	224	1	https://doi.org/10.22146/gamaijb.5436	https://doi.org/10.22146/gamaijb.5436	PROPN
ijtc-685	224	2	kristiana	kristiana	PROPN
ijtc-685	224	3	,	,	PUNCT
ijtc-685	224	4	i.	i.	PROPN
ijtc-685	224	5	,	,	PUNCT
ijtc-685	224	6	accounting	accounting	NOUN
ijtc-685	224	7	,	,	PUNCT
ijtc-685	224	8	n.	n.	PROPN
ijtc-685	224	9	n.-u	n.-u	PROPN
ijtc-685	224	10	.	.	PUNCT
ijtc-685	225	1	j.	j.	PROPN
ijtc-685	225	2	of	of	PROPN
ijtc-685	225	3	,	,	PUNCT
ijtc-685	225	4	&	&	CCONJ
ijtc-685	225	5	2021	2021	NUM
ijtc-685	225	6	,	,	PUNCT
ijtc-685	225	7	undefined	undefined	ADJ
ijtc-685	225	8	.	.	PUNCT
ijtc-685	226	1	(	(	PUNCT
ijtc-685	226	2	n.d	n.d	PROPN
ijtc-685	226	3	.	.	PROPN
ijtc-685	226	4	)	)	PUNCT
ijtc-685	226	5	.	.	PUNCT
ijtc-685	227	1	the	the	DET
ijtc-685	227	2	effect	effect	NOUN
ijtc-685	227	3	of	of	ADP
ijtc-685	227	4	sak	sak	PROPN
ijtc-685	227	5	emkmbased	emkmbase	VERB
ijtc-685	227	6	accounting	accounting	NOUN
ijtc-685	227	7	implementation	implementation	NOUN
ijtc-685	227	8	,	,	PUNCT
ijtc-685	227	9	accounting	accounting	NOUN
ijtc-685	227	10	knowledge	knowledge	NOUN
ijtc-685	227	11	,	,	PUNCT
ijtc-685	227	12	education	education	NOUN
ijtc-685	227	13	level	level	NOUN
ijtc-685	227	14	,	,	PUNCT
ijtc-685	227	15	and	and	CCONJ
ijtc-685	227	16	revenue	revenue	NOUN
ijtc-685	227	17	on	on	ADP
ijtc-685	227	18	msme	msme	NOUN
ijtc-685	227	19	taxpayer	taxpayer	NOUN
ijtc-685	227	20	compliance	compliance	NOUN
ijtc-685	227	21	in	in	ADP
ijtc-685	227	22	reporting	report	VERB
ijtc-685	227	23	its	its	PRON
ijtc-685	227	24	tax	tax	NOUN
ijtc-685	227	25	.	.	PUNCT
ijtc-685	228	1	pesquisa.bvsalud.org	pesquisa.bvsalud.org	NOUN
ijtc-685	228	2	.	.	PUNCT
ijtc-685	229	1	retrieved	retrieve	VERB
ijtc-685	229	2	february	february	PROPN
ijtc-685	229	3	28	28	NUM
ijtc-685	229	4	,	,	PUNCT
ijtc-685	229	5	2023	2023	NUM
ijtc-685	229	6	,	,	PUNCT
ijtc-685	229	7	from	from	ADP
ijtc-685	229	8	https://pesquisa.bvsalud.org/global-literature-on-novel-coronavirus-2019ncov/resource/pt/covidwho-1574795	https://pesquisa.bvsalud.org/global-literature-on-novel-coronavirus-2019ncov/resource/pt/covidwho-1574795	PRON
ijtc-685	229	9	molina	molina	NOUN
ijtc-685	229	10	-	-	PUNCT
ijtc-685	229	11	garcía	garcía	ADJ
ijtc-685	229	12	,	,	PUNCT
ijtc-685	229	13	a.	a.	NOUN
ijtc-685	229	14	,	,	PUNCT
ijtc-685	229	15	diéguez	diéguez	NOUN
ijtc-685	229	16	-	-	PUNCT
ijtc-685	229	17	soto	soto	PROPN
ijtc-685	229	18	,	,	PUNCT
ijtc-685	229	19	j.	j.	PROPN
ijtc-685	229	20	,	,	PUNCT
ijtc-685	229	21	galache	galache	PROPN
ijtc-685	229	22	-	-	PUNCT
ijtc-685	229	23	laza	laza	PROPN
ijtc-685	229	24	,	,	PUNCT
ijtc-685	229	25	m.	m.	NOUN
ijtc-685	229	26	t.	t.	PROPN
ijtc-685	229	27	,	,	PUNCT
ijtc-685	229	28	&	&	CCONJ
ijtc-685	229	29	campos	campos	PROPN
ijtc-685	229	30	-	-	PUNCT
ijtc-685	229	31	valenzuela	valenzuela	PROPN
ijtc-685	229	32	,	,	PUNCT
ijtc-685	229	33	m.	m.	NOUN
ijtc-685	229	34	(	(	PUNCT
ijtc-685	229	35	2022	2022	NUM
ijtc-685	229	36	)	)	PUNCT
ijtc-685	229	37	.	.	PUNCT
ijtc-685	230	1	financial	financial	ADJ
ijtc-685	230	2	literacy	literacy	NOUN
ijtc-685	230	3	in	in	ADP
ijtc-685	230	4	smes	sme	NOUN
ijtc-685	230	5	:	:	PUNCT
ijtc-685	230	6	a	a	DET
ijtc-685	230	7	bibliometric	bibliometric	ADJ
ijtc-685	230	8	analysis	analysis	NOUN
ijtc-685	230	9	and	and	CCONJ
ijtc-685	230	10	a	a	DET
ijtc-685	230	11	systematic	systematic	ADJ
ijtc-685	230	12	literature	literature	NOUN
ijtc-685	230	13	review	review	NOUN
ijtc-685	230	14	of	of	ADP
ijtc-685	230	15	an	an	DET
ijtc-685	230	16	emerging	emerge	VERB
ijtc-685	230	17	research	research	NOUN
ijtc-685	230	18	field	field	NOUN
ijtc-685	230	19	.	.	PUNCT
ijtc-685	231	1	review	review	NOUN
ijtc-685	231	2	of	of	ADP
ijtc-685	231	3	managerial	managerial	ADJ
ijtc-685	231	4	science	science	NOUN
ijtc-685	231	5	2022	2022	NUM
ijtc-685	231	6	,	,	PUNCT
ijtc-685	231	7	1–40	1–40	NUM
ijtc-685	231	8	.	.	PUNCT
ijtc-685	232	1	https://doi.org/10.1007/s11846-022-00556-2	https://doi.org/10.1007/s11846-022-00556-2	NUM
ijtc-685	233	1	mukoffi	mukoffi	PROPN
ijtc-685	233	2	,	,	PUNCT
ijtc-685	233	3	a.	a.	NOUN
ijtc-685	233	4	,	,	PUNCT
ijtc-685	233	5	&	&	CCONJ
ijtc-685	233	6	sulistiyowati	sulistiyowati	PROPN
ijtc-685	233	7	,	,	PUNCT
ijtc-685	233	8	y.	y.	NOUN
ijtc-685	233	9	(	(	PUNCT
ijtc-685	233	10	2019	2019	NUM
ijtc-685	233	11	)	)	PUNCT
ijtc-685	233	12	.	.	PUNCT
ijtc-685	234	1	the	the	DET
ijtc-685	234	2	role	role	NOUN
ijtc-685	234	3	of	of	ADP
ijtc-685	234	4	financial	financial	ADJ
ijtc-685	234	5	accounting	accounting	NOUN
ijtc-685	234	6	standards	standard	NOUN
ijtc-685	234	7	for	for	ADP
ijtc-685	234	8	small	small	ADJ
ijtc-685	234	9	and	and	CCONJ
ijtc-685	234	10	medium	medium	NOUN
ijtc-685	234	11	micro	micro	ADJ
ijtc-685	234	12	economic	economic	ADJ
ijtc-685	234	13	sectors	sector	NOUN
ijtc-685	234	14	:	:	PUNCT
ijtc-685	234	15	case	case	NOUN
ijtc-685	234	16	studies	study	NOUN
ijtc-685	234	17	in	in	ADP
ijtc-685	234	18	lowokwaru	lowokwaru	PROPN
ijtc-685	234	19	district	district	PROPN
ijtc-685	234	20	,	,	PUNCT
ijtc-685	234	21	malang	malang	PROPN
ijtc-685	234	22	.	.	PUNCT
ijtc-685	235	1	international	international	PROPN
ijtc-685	235	2	journal	journal	PROPN
ijtc-685	235	3	of	of	ADP
ijtc-685	235	4	research	research	NOUN
ijtc-685	235	5	in	in	ADP
ijtc-685	235	6	business	business	NOUN
ijtc-685	235	7	and	and	CCONJ
ijtc-685	235	8	social	social	ADJ
ijtc-685	235	9	science	science	NOUN
ijtc-685	235	10	(	(	PUNCT
ijtc-685	235	11	21474478	21474478	NUM
ijtc-685	235	12	)	)	PUNCT
ijtc-685	235	13	,	,	PUNCT
ijtc-685	235	14	8(3	8(3	NUM
ijtc-685	235	15	)	)	PUNCT
ijtc-685	235	16	,	,	PUNCT
ijtc-685	235	17	17–23	17–23	NUM
ijtc-685	235	18	.	.	PUNCT
ijtc-685	236	1	https://doi.org/10.20525/ijrbs.v8i3.202	https://doi.org/10.20525/ijrbs.v8i3.202	PROPN
ijtc-685	236	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-685	236	3	implementation	implementation	NOUN
ijtc-685	236	4	of	of	ADP
ijtc-685	236	5	financial	financial	ADJ
ijtc-685	236	6	accounting	accounting	NOUN
ijtc-685	236	7	standards	standard	NOUN
ijtc-685	236	8	for	for	ADP
ijtc-685	236	9	small	small	ADJ
ijtc-685	236	10	and	and	CCONJ
ijtc-685	236	11	medium	medium	ADJ
ijtc-685	236	12	entities	entity	NOUN
ijtc-685	236	13	in	in	ADP
ijtc-685	236	14	berastagi	berastagi	ADJ
ijtc-685	236	15	smes	sme	NOUN
ijtc-685	236	16	,	,	PUNCT
ijtc-685	236	17	karo	karo	NOUN
ijtc-685	236	18	district	district	NOUN
ijtc-685	236	19	pakpahan	pakpahan	NOUN
ijtc-685	236	20	and	and	CCONJ
ijtc-685	236	21	naibaho	naibaho	NOUN
ijtc-685	236	22	,	,	PUNCT
ijtc-685	236	23	206	206	NUM
ijtc-685	236	24	|	|	ADV
ijtc-685	236	25	ilomata	ilomata	PROPN
ijtc-685	236	26	international	international	ADJ
ijtc-685	236	27	journal	journal	NOUN
ijtc-685	236	28	of	of	ADP
ijtc-685	236	29	tax	tax	PROPN
ijtc-685	236	30	&	&	CCONJ
ijtc-685	236	31	accounting	accounting	PROPN
ijtc-685	236	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-685	236	33	ngatemin	ngatemin	PROPN
ijtc-685	236	34	,	,	PUNCT
ijtc-685	236	35	n.	n.	NOUN
ijtc-685	236	36	(	(	PUNCT
ijtc-685	236	37	2019	2019	NUM
ijtc-685	236	38	)	)	PUNCT
ijtc-685	236	39	.	.	PUNCT
ijtc-685	237	1	implementasi	implementasi	PROPN
ijtc-685	237	2	akuntansi	akuntansi	PROPN
ijtc-685	237	3	keuangan	keuangan	PROPN
ijtc-685	237	4	usaha	usaha	PROPN
ijtc-685	237	5	mikro	mikro	PROPN
ijtc-685	237	6	kecil	kecil	PROPN
ijtc-685	237	7	dan	dan	PROPN
ijtc-685	237	8	menengah	menengah	PROPN
ijtc-685	237	9	(	(	PUNCT
ijtc-685	237	10	umkm	umkm	NOUN
ijtc-685	237	11	)	)	PUNCT
ijtc-685	237	12	pada	pada	PROPN
ijtc-685	237	13	usaha	usaha	PROPN
ijtc-685	237	14	akomodasi	akomodasi	PROPN
ijtc-685	237	15	homestay	homestay	PROPN
ijtc-685	237	16	di	di	PROPN
ijtc-685	237	17	kabupaten	kabupaten	PROPN
ijtc-685	237	18	karo	karo	PROPN
ijtc-685	237	19	.	.	PUNCT
ijtc-685	238	1	jurnal	jurnal	ADJ
ijtc-685	238	2	akademi	akademi	PROPN
ijtc-685	238	3	pariwisata	pariwisata	PROPN
ijtc-685	238	4	medan	medan	PROPN
ijtc-685	238	5	,	,	PUNCT
ijtc-685	238	6	7(2	7(2	NUM
ijtc-685	238	7	)	)	PUNCT
ijtc-685	238	8	,	,	PUNCT
ijtc-685	238	9	47–61	47–61	NUM
ijtc-685	238	10	.	.	PUNCT
ijtc-685	239	1	https://doi.org/10.36983/japm.v7i2.50	https://doi.org/10.36983/japm.v7i2.50	PROPN
ijtc-685	239	2	nina	nina	PROPN
ijtc-685	239	3	,	,	PUNCT
ijtc-685	239	4	i.	i.	PROPN
ijtc-685	239	5	,	,	PUNCT
ijtc-685	239	6	barus	barus	PROPN
ijtc-685	239	7	,	,	PUNCT
ijtc-685	239	8	e.	e.	PROPN
ijtc-685	239	9	,	,	PUNCT
ijtc-685	239	10	indrawaty	indrawaty	PROPN
ijtc-685	239	11	,	,	PUNCT
ijtc-685	239	12	a.	a.	PROPN
ijtc-685	239	13	,	,	PUNCT
ijtc-685	239	14	&	&	CCONJ
ijtc-685	239	15	solihin	solihin	PROPN
ijtc-685	239	16	,	,	PUNCT
ijtc-685	239	17	d.	d.	PROPN
ijtc-685	239	18	(	(	PUNCT
ijtc-685	239	19	2018	2018	NUM
ijtc-685	239	20	)	)	PUNCT
ijtc-685	239	21	.	.	PUNCT
ijtc-685	240	1	implementasi	implementasi	PROPN
ijtc-685	240	2	sak	sak	PROPN
ijtc-685	240	3	emkm	emkm	PROPN
ijtc-685	240	4	(	(	PUNCT
ijtc-685	240	5	entitas	entitas	PROPN
ijtc-685	240	6	mikro	mikro	PROPN
ijtc-685	240	7	,	,	PUNCT
ijtc-685	240	8	kecil	kecil	PROPN
ijtc-685	240	9	dan	dan	PROPN
ijtc-685	240	10	menengah	menengah	PROPN
ijtc-685	240	11	)	)	PUNCT
ijtc-685	240	12	pada	pada	PROPN
ijtc-685	240	13	umkm	umkm	PROPN
ijtc-685	240	14	borneo	borneo	PROPN
ijtc-685	240	15	food	food	PROPN
ijtc-685	240	16	truck	truck	NOUN
ijtc-685	240	17	samarinda	samarinda	PROPN
ijtc-685	240	18	community	community	PROPN
ijtc-685	240	19	.	.	PUNCT
ijtc-685	241	1	research	research	NOUN
ijtc-685	241	2	journal	journal	PROPN
ijtc-685	241	3	of	of	ADP
ijtc-685	241	4	accounting	accounting	NOUN
ijtc-685	241	5	and	and	CCONJ
ijtc-685	241	6	business	business	NOUN
ijtc-685	241	7	management	management	NOUN
ijtc-685	241	8	.	.	PUNCT
ijtc-685	242	1	prayitno	prayitno	PROPN
ijtc-685	242	2	,	,	PUNCT
ijtc-685	242	3	e.	e.	PROPN
ijtc-685	242	4	,	,	PUNCT
ijtc-685	242	5	mauidzoh	mauidzoh	PROPN
ijtc-685	242	6	,	,	PUNCT
ijtc-685	242	7	u.	u.	PROPN
ijtc-685	242	8	,	,	PUNCT
ijtc-685	242	9	eka	eka	PROPN
ijtc-685	242	10	,	,	PUNCT
ijtc-685	242	11	w.	w.	PROPN
ijtc-685	242	12	,	,	PUNCT
ijtc-685	242	13	sukmawaty	sukmawaty	PROPN
ijtc-685	242	14	,	,	PUNCT
ijtc-685	242	15	p.	p.	NOUN
ijtc-685	242	16	,	,	PUNCT
ijtc-685	242	17	lourensius	lourensius	NOUN
ijtc-685	242	18	,	,	PUNCT
ijtc-685	242	19	n.	n.	NOUN
ijtc-685	242	20	,	,	PUNCT
ijtc-685	242	21	&	&	CCONJ
ijtc-685	242	22	tarigan	tarigan	PROPN
ijtc-685	242	23	,	,	PUNCT
ijtc-685	242	24	l.	l.	PROPN
ijtc-685	242	25	(	(	PUNCT
ijtc-685	242	26	n.d	n.d	PROPN
ijtc-685	242	27	.	.	PROPN
ijtc-685	242	28	)	)	PUNCT
ijtc-685	242	29	.	.	PUNCT
ijtc-685	243	1	empowerment	empowerment	NOUN
ijtc-685	243	2	of	of	ADP
ijtc-685	243	3	lurik	lurik	NOUN
ijtc-685	243	4	woven	weave	VERB
ijtc-685	243	5	small	small	ADJ
ijtc-685	243	6	and	and	CCONJ
ijtc-685	243	7	medium	medium	ADJ
ijtc-685	243	8	enterprises	enterprise	NOUN
ijtc-685	243	9	to	to	PART
ijtc-685	243	10	face	face	VERB
ijtc-685	243	11	the	the	DET
ijtc-685	243	12	global	global	ADJ
ijtc-685	243	13	market	market	NOUN
ijtc-685	243	14	with	with	ADP
ijtc-685	243	15	multi	multi	ADJ
ijtc-685	243	16	disciplines	discipline	NOUN
ijtc-685	243	17	.	.	PUNCT
ijtc-685	244	1	ejournal.aibpmjournals.com	ejournal.aibpmjournals.com	PROPN
ijtc-685	244	2	.	.	PUNCT
ijtc-685	244	3	retrieved	retrieve	VERB
ijtc-685	244	4	march	march	PROPN
ijtc-685	244	5	7	7	NUM
ijtc-685	244	6	,	,	PUNCT
ijtc-685	244	7	2023	2023	NUM
ijtc-685	244	8	,	,	PUNCT
ijtc-685	244	9	from	from	ADP
ijtc-685	244	10	http://ejournal.aibpmjournals.com/index.php/jicp/article/view/934	http://ejournal.aibpmjournals.com/index.php/jicp/article/view/934	PUNCT
ijtc-685	244	11	purwanti	purwanti	PROPN
ijtc-685	244	12	,	,	PUNCT
ijtc-685	244	13	l.	l.	PROPN
ijtc-685	244	14	,	,	PUNCT
ijtc-685	244	15	economics	economics	PROPN
ijtc-685	244	16	,	,	PUNCT
ijtc-685	244	17	d.	d.	PROPN
ijtc-685	244	18	f.-s	f.-s	PROPN
ijtc-685	244	19	.	.	PUNCT
ijtc-685	245	1	of	of	ADP
ijtc-685	245	2	a.	a.	PROPN
ijtc-685	245	3	,	,	PUNCT
ijtc-685	245	4	&	&	CCONJ
ijtc-685	245	5	2021	2021	NUM
ijtc-685	245	6	,	,	PUNCT
ijtc-685	245	7	undefined	undefined	ADJ
ijtc-685	245	8	.	.	PUNCT
ijtc-685	246	1	(	(	PUNCT
ijtc-685	246	2	n.d	n.d	PROPN
ijtc-685	246	3	.	.	PROPN
ijtc-685	246	4	)	)	PUNCT
ijtc-685	246	5	.	.	PUNCT
ijtc-685	247	1	the	the	DET
ijtc-685	247	2	meaning	meaning	NOUN
ijtc-685	247	3	of	of	ADP
ijtc-685	247	4	financial	financial	ADJ
ijtc-685	247	5	accounting	accounting	NOUN
ijtc-685	247	6	standards	standard	NOUN
ijtc-685	247	7	for	for	ADP
ijtc-685	247	8	micro	micro	NOUN
ijtc-685	247	9	,	,	PUNCT
ijtc-685	247	10	small	small	ADJ
ijtc-685	247	11	and	and	CCONJ
ijtc-685	247	12	medium	medium	ADJ
ijtc-685	247	13	entities	entity	NOUN
ijtc-685	247	14	(	(	PUNCT
ijtc-685	247	15	sak	sak	NOUN
ijtc-685	247	16	emkm	emkm	NOUN
ijtc-685	247	17	)	)	PUNCT
ijtc-685	247	18	during	during	ADP
ijtc-685	247	19	the	the	DET
ijtc-685	247	20	covid19	covid19	NOUN
ijtc-685	247	21	pandemic	pandemic	ADJ
ijtc-685	247	22	.	.	PUNCT
ijtc-685	248	1	ojs.ual.es	ojs.ual.es	X
ijtc-685	248	2	.	.	PUNCT
ijtc-685	249	1	retrieved	retrieve	VERB
ijtc-685	249	2	february	february	PROPN
ijtc-685	249	3	28	28	NUM
ijtc-685	249	4	,	,	PUNCT
ijtc-685	249	5	2023	2023	NUM
ijtc-685	249	6	,	,	PUNCT
ijtc-685	249	7	from	from	ADP
ijtc-685	249	8	https://ojs.ual.es/ojs/index.php/eea/article/view/6001	https://ojs.ual.es/ojs/index.php/eea/article/view/6001	PROPN
ijtc-685	249	9	puspita	puspita	PROPN
ijtc-685	249	10	,	,	PUNCT
ijtc-685	249	11	m.	m.	NOUN
ijtc-685	249	12	,	,	PUNCT
ijtc-685	249	13	strategic	strategic	ADJ
ijtc-685	249	14	,	,	PUNCT
ijtc-685	249	15	b.	b.	PROPN
ijtc-685	249	16	w.-j	w.-j	PROPN
ijtc-685	249	17	.	.	PROPN
ijtc-685	250	1	of	of	ADP
ijtc-685	250	2	a.	a.	NOUN
ijtc-685	250	3	and	and	CCONJ
ijtc-685	250	4	,	,	PUNCT
ijtc-685	250	5	&	&	CCONJ
ijtc-685	250	6	2022	2022	NUM
ijtc-685	250	7	,	,	PUNCT
ijtc-685	250	8	undefined	undefined	ADJ
ijtc-685	250	9	.	.	PUNCT
ijtc-685	251	1	(	(	PUNCT
ijtc-685	251	2	n.d	n.d	PROPN
ijtc-685	251	3	.	.	PROPN
ijtc-685	251	4	)	)	PUNCT
ijtc-685	251	5	.	.	PUNCT
ijtc-685	252	1	mental	mental	ADJ
ijtc-685	252	2	accounting	accounting	NOUN
ijtc-685	252	3	and	and	CCONJ
ijtc-685	252	4	business	business	NOUN
ijtc-685	252	5	decision	decision	NOUN
ijtc-685	252	6	-	-	PUNCT
ijtc-685	252	7	making	making	NOUN
ijtc-685	252	8	within	within	ADP
ijtc-685	252	9	smes	sme	NOUN
ijtc-685	252	10	:	:	PUNCT
ijtc-685	252	11	a	a	DET
ijtc-685	252	12	covid-19	covid-19	PROPN
ijtc-685	252	13	pandemic	pandemic	ADJ
ijtc-685	252	14	phenomenon	phenomenon	NOUN
ijtc-685	252	15	.	.	PUNCT
ijtc-685	253	1	jasf.upnjatim.ac.id	jasf.upnjatim.ac.id	AUX
ijtc-685	253	2	.	.	PROPN
ijtc-685	253	3	retrieved	retrieve	VERB
ijtc-685	253	4	march	march	PROPN
ijtc-685	253	5	6	6	NUM
ijtc-685	253	6	,	,	PUNCT
ijtc-685	253	7	2023	2023	NUM
ijtc-685	253	8	,	,	PUNCT
ijtc-685	253	9	from	from	ADP
ijtc-685	253	10	http://jasf.upnjatim.ac.id/index.php/jasf/article/view/228	http://jasf.upnjatim.ac.id/index.php/jasf/article/view/228	PROPN
ijtc-685	253	11	rizky	rizky	PROPN
ijtc-685	253	12	,	,	PUNCT
ijtc-685	253	13	m.	m.	NOUN
ijtc-685	253	14	(	(	PUNCT
ijtc-685	253	15	2019	2019	NUM
ijtc-685	253	16	)	)	PUNCT
ijtc-685	253	17	.	.	PUNCT
ijtc-685	254	1	the	the	DET
ijtc-685	254	2	identification	identification	NOUN
ijtc-685	254	3	of	of	ADP
ijtc-685	254	4	financial	financial	ADJ
ijtc-685	254	5	literacy	literacy	NOUN
ijtc-685	254	6	level	level	NOUN
ijtc-685	254	7	(	(	PUNCT
ijtc-685	254	8	accounting	accounting	NOUN
ijtc-685	254	9	)	)	PUNCT
ijtc-685	254	10	of	of	ADP
ijtc-685	254	11	msmes	msme	NOUN
ijtc-685	254	12	actors	actor	NOUN
ijtc-685	254	13	in	in	ADP
ijtc-685	254	14	the	the	DET
ijtc-685	254	15	wetlands	wetland	NOUN
ijtc-685	254	16	area	area	NOUN
ijtc-685	254	17	(	(	PUNCT
ijtc-685	254	18	study	study	NOUN
ijtc-685	254	19	of	of	ADP
ijtc-685	254	20	msmes	msme	NOUN
ijtc-685	254	21	actors	actor	NOUN
ijtc-685	254	22	in	in	ADP
ijtc-685	254	23	pemakuan	pemakuan	PROPN
ijtc-685	254	24	village	village	NOUN
ijtc-685	254	25	,	,	PUNCT
ijtc-685	254	26	banjar	banjar	PROPN
ijtc-685	254	27	regency	regency	PROPN
ijtc-685	254	28	)	)	PUNCT
ijtc-685	254	29	.	.	PUNCT
ijtc-685	255	1	international	international	ADJ
ijtc-685	255	2	journal	journal	PROPN
ijtc-685	255	3	of	of	ADP
ijtc-685	255	4	accounting	accounting	PROPN
ijtc-685	255	5	&	&	CCONJ
ijtc-685	255	6	finance	finance	PROPN
ijtc-685	255	7	in	in	ADP
ijtc-685	255	8	asia	asia	PROPN
ijtc-685	255	9	pasific	pasific	NOUN
ijtc-685	255	10	,	,	PUNCT
ijtc-685	255	11	2	2	NUM
ijtc-685	255	12	.	.	PUNCT
ijtc-685	255	13	https://repodosen.ulm.ac.id/handle/123456789/19269	https://repodosen.ulm.ac.id/handle/123456789/19269	PROPN
ijtc-685	255	14	sholikin	sholikin	PROPN
ijtc-685	255	15	,	,	PUNCT
ijtc-685	255	16	a.	a.	PROPN
ijtc-685	255	17	,	,	PUNCT
ijtc-685	255	18	&	&	CCONJ
ijtc-685	255	19	setiawan	setiawan	PROPN
ijtc-685	255	20	,	,	PUNCT
ijtc-685	255	21	a.	a.	NOUN
ijtc-685	255	22	(	(	PUNCT
ijtc-685	255	23	2018	2018	NUM
ijtc-685	255	24	)	)	PUNCT
ijtc-685	255	25	.	.	PUNCT
ijtc-685	256	1	journal	journal	PROPN
ijtc-685	256	2	of	of	ADP
ijtc-685	256	3	islamic	islamic	ADJ
ijtc-685	256	4	finance	finance	PROPN
ijtc-685	256	5	and	and	CCONJ
ijtc-685	256	6	accounting	accounting	NOUN
ijtc-685	256	7	.	.	PUNCT
ijtc-685	257	1	journal	journal	PROPN
ijtc-685	257	2	of	of	ADP
ijtc-685	257	3	islamic	islamic	ADJ
ijtc-685	257	4	finance	finance	PROPN
ijtc-685	257	5	and	and	CCONJ
ijtc-685	257	6	accounting	accounting	NOUN
ijtc-685	257	7	,	,	PUNCT
ijtc-685	257	8	1(2	1(2	NUM
ijtc-685	257	9	)	)	PUNCT
ijtc-685	257	10	,	,	PUNCT
ijtc-685	257	11	35–50	35–50	NUM
ijtc-685	257	12	.	.	PUNCT
ijtc-685	258	1	http://ejournal.iainsurakarta.ac.id/index.php/jifa	http://ejournal.iainsurakarta.ac.id/index.php/jifa	PROPN
ijtc-685	258	2	sidik	sidik	PROPN
ijtc-685	258	3	,	,	PUNCT
ijtc-685	258	4	i.	i.	PROPN
ijtc-685	258	5	g.	g.	PROPN
ijtc-685	258	6	(	(	PUNCT
ijtc-685	258	7	2012	2012	NUM
ijtc-685	258	8	)	)	PUNCT
ijtc-685	258	9	.	.	PUNCT
ijtc-685	259	1	conceptual	conceptual	ADJ
ijtc-685	259	2	framework	framework	NOUN
ijtc-685	259	3	of	of	ADP
ijtc-685	259	4	factors	factor	NOUN
ijtc-685	259	5	affecting	affect	VERB
ijtc-685	259	6	sme	sme	NOUN
ijtc-685	259	7	development	development	NOUN
ijtc-685	259	8	:	:	PUNCT
ijtc-685	259	9	mediating	mediate	VERB
ijtc-685	259	10	factors	factor	NOUN
ijtc-685	259	11	on	on	ADP
ijtc-685	259	12	the	the	DET
ijtc-685	259	13	relationship	relationship	NOUN
ijtc-685	259	14	of	of	ADP
ijtc-685	259	15	entrepreneur	entrepreneur	NOUN
ijtc-685	259	16	traits	trait	NOUN
ijtc-685	259	17	and	and	CCONJ
ijtc-685	259	18	sme	sme	NOUN
ijtc-685	259	19	performance	performance	NOUN
ijtc-685	259	20	.	.	PUNCT
ijtc-685	260	1	procedia	procedia	NOUN
ijtc-685	260	2	economics	economic	NOUN
ijtc-685	260	3	and	and	CCONJ
ijtc-685	260	4	finance	finance	NOUN
ijtc-685	260	5	,	,	PUNCT
ijtc-685	260	6	4	4	NUM
ijtc-685	260	7	,	,	PUNCT
ijtc-685	260	8	373–383	373–383	NUM
ijtc-685	260	9	.	.	PUNCT
ijtc-685	261	1	https://doi.org/10.1016/s2212-5671(12)00351-6	https://doi.org/10.1016/s2212-5671(12)00351-6	PROPN
ijtc-685	261	2	sisharini	sisharini	PROPN
ijtc-685	261	3	,	,	PUNCT
ijtc-685	261	4	n.	n.	NOUN
ijtc-685	261	5	,	,	PUNCT
ijtc-685	261	6	hardiani	hardiani	PROPN
ijtc-685	261	7	,	,	PUNCT
ijtc-685	261	8	s.	s.	PROPN
ijtc-685	261	9	,	,	PUNCT
ijtc-685	261	10	res	re	NOUN
ijtc-685	261	11	,	,	PUNCT
ijtc-685	261	12	c.	c.	PROPN
ijtc-685	261	13	r.-i	r.-i	PROPN
ijtc-685	261	14	.	.	PUNCT
ijtc-685	262	1	j.	j.	PROPN
ijtc-685	262	2	s.	s.	PROPN
ijtc-685	262	3	t.	t.	PROPN
ijtc-685	262	4	,	,	PUNCT
ijtc-685	262	5	&	&	CCONJ
ijtc-685	262	6	2019	2019	NUM
ijtc-685	262	7	,	,	PUNCT
ijtc-685	262	8	undefined	undefined	ADJ
ijtc-685	262	9	.	.	PUNCT
ijtc-685	263	1	(	(	PUNCT
ijtc-685	263	2	2019	2019	NUM
ijtc-685	263	3	)	)	PUNCT
ijtc-685	263	4	.	.	PUNCT
ijtc-685	264	1	increasing	increase	VERB
ijtc-685	264	2	financial	financial	ADJ
ijtc-685	264	3	literacy	literacy	NOUN
ijtc-685	264	4	and	and	CCONJ
ijtc-685	264	5	financial	financial	ADJ
ijtc-685	264	6	inclusion	inclusion	NOUN
ijtc-685	264	7	model	model	NOUN
ijtc-685	264	8	to	to	PART
ijtc-685	264	9	achieve	achieve	VERB
ijtc-685	264	10	msmes	msme	NOUN
ijtc-685	264	11	financial	financial	ADJ
ijtc-685	264	12	well	well	ADJ
ijtc-685	264	13	being	being	NOUN
ijtc-685	264	14	.	.	PUNCT
ijtc-685	265	1	lppm.unmer.ac.id	lppm.unmer.ac.id	PROPN
ijtc-685	265	2	,	,	PUNCT
ijtc-685	265	3	8(10	8(10	NUM
ijtc-685	265	4	)	)	PUNCT
ijtc-685	265	5	.	.	PUNCT
ijtc-685	266	1	https://lppm.unmer.ac.id/webmin/assets/uploads/lj/lj202006111591847909337.pdf	https://lppm.unmer.ac.id/webmin/assets/uploads/lj/lj202006111591847909337.pdf	PROPN
ijtc-685	266	2	susanti	susanti	PROPN
ijtc-685	266	3	,	,	PUNCT
ijtc-685	266	4	n.	n.	NOUN
ijtc-685	266	5	,	,	PUNCT
ijtc-685	266	6	widajatun	widajatun	ADJ
ijtc-685	266	7	,	,	PUNCT
ijtc-685	266	8	v.	v.	ADV
ijtc-685	266	9	,	,	PUNCT
ijtc-685	266	10	…	…	PUNCT
ijtc-685	266	11	t.	t.	NOUN
ijtc-685	266	12	m.-r	m.-r	PROPN
ijtc-685	266	13	.	.	PUNCT
ijtc-685	267	1	of	of	ADP
ijtc-685	267	2	,	,	PUNCT
ijtc-685	267	3	&	&	CCONJ
ijtc-685	267	4	2021	2021	NUM
ijtc-685	267	5	,	,	PUNCT
ijtc-685	267	6	undefined	undefined	ADJ
ijtc-685	267	7	.	.	PUNCT
ijtc-685	268	1	(	(	PUNCT
ijtc-685	268	2	2021	2021	NUM
ijtc-685	268	3	)	)	PUNCT
ijtc-685	268	4	.	.	PUNCT
ijtc-685	269	1	msmes	msmes	PROPN
ijtc-685	269	2	financial	financial	ADJ
ijtc-685	269	3	management	management	NOUN
ijtc-685	269	4	during	during	ADP
ijtc-685	269	5	the	the	DET
ijtc-685	269	6	pandemic	pandemic	NOUN
ijtc-685	269	7	.	.	PUNCT
ijtc-685	270	1	researchgate.net	researchgate.net	NOUN
ijtc-685	270	2	.	.	PUNCT
ijtc-685	271	1	https://doi.org/10.48047/rigeo.11.06.40	https://doi.org/10.48047/rigeo.11.06.40	PROPN
ijtc-685	271	2	wahyuni	wahyuni	PROPN
ijtc-685	271	3	,	,	PUNCT
ijtc-685	271	4	i.	i.	PROPN
ijtc-685	271	5	,	,	PUNCT
ijtc-685	271	6	&	&	CCONJ
ijtc-685	271	7	sutomo	sutomo	PROPN
ijtc-685	271	8	,	,	PUNCT
ijtc-685	271	9	h.	h.	PROPN
ijtc-685	271	10	(	(	PUNCT
ijtc-685	271	11	2021	2021	NUM
ijtc-685	271	12	)	)	PUNCT
ijtc-685	271	13	.	.	PUNCT
ijtc-685	272	1	the	the	DET
ijtc-685	272	2	effectiveness	effectiveness	NOUN
ijtc-685	272	3	of	of	ADP
ijtc-685	272	4	implementation	implementation	NOUN
ijtc-685	272	5	of	of	ADP
ijtc-685	272	6	sak	sak	PROPN
ijtc-685	272	7	emkm	emkm	NOUN
ijtc-685	272	8	to	to	PART
ijtc-685	272	9	increase	increase	VERB
ijtc-685	272	10	access	access	NOUN
ijtc-685	272	11	to	to	ADP
ijtc-685	272	12	banking	banking	NOUN
ijtc-685	272	13	capital	capital	NOUN
ijtc-685	272	14	on	on	ADP
ijtc-685	272	15	msmes	msme	NOUN
ijtc-685	272	16	in	in	ADP
ijtc-685	272	17	bogor	bogor	PROPN
ijtc-685	272	18	regency	regency	PROPN
ijtc-685	272	19	.	.	PUNCT
ijtc-685	273	1	in	in	ADP
ijtc-685	273	2	riset	riset	NOUN
ijtc-685	273	3	 	 	SPACE
ijtc-685	273	4	:	:	PUNCT
ijtc-685	273	5	jurnal	jurnal	ADJ
ijtc-685	273	6	aplikasi	aplikasi	PROPN
ijtc-685	273	7	ekonomi	ekonomi	PROPN
ijtc-685	273	8	,	,	PUNCT
ijtc-685	273	9	akuntansi	akuntansi	PROPN
ijtc-685	273	10	dan	dan	PROPN
ijtc-685	273	11	bisnis	bisnis	PROPN
ijtc-685	273	12	(	(	PUNCT
ijtc-685	273	13	vol	vol	NOUN
ijtc-685	273	14	.	.	PROPN
ijtc-685	273	15	3	3	NUM
ijtc-685	273	16	,	,	PUNCT
ijtc-685	273	17	issue	issue	NOUN
ijtc-685	273	18	2	2	NUM
ijtc-685	273	19	)	)	PUNCT
ijtc-685	273	20	.	.	PUNCT
ijtc-685	274	1	www.depkop.go.id/data	www.depkop.go.id/data	PROPN
ijtc-685	275	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-685	275	2	implementation	implementation	NOUN
ijtc-685	275	3	of	of	ADP
ijtc-685	275	4	financial	financial	ADJ
ijtc-685	275	5	accounting	accounting	NOUN
ijtc-685	275	6	standards	standard	NOUN
ijtc-685	275	7	for	for	ADP
ijtc-685	275	8	small	small	ADJ
ijtc-685	275	9	and	and	CCONJ
ijtc-685	275	10	medium	medium	ADJ
ijtc-685	275	11	entities	entity	NOUN
ijtc-685	275	12	in	in	ADP
ijtc-685	275	13	berastagi	berastagi	ADJ
ijtc-685	275	14	smes	sme	NOUN
ijtc-685	275	15	,	,	PUNCT
ijtc-685	275	16	karo	karo	NOUN
ijtc-685	275	17	district	district	NOUN
ijtc-685	275	18	pakpahan	pakpahan	NOUN
ijtc-685	275	19	and	and	CCONJ
ijtc-685	275	20	naibaho	naibaho	NOUN
ijtc-685	275	21	,	,	PUNCT
ijtc-685	275	22	207	207	NUM
ijtc-685	275	23	|	|	ADV
ijtc-685	275	24	ilomata	ilomata	PROPN
ijtc-685	275	25	international	international	ADJ
ijtc-685	275	26	journal	journal	NOUN
ijtc-685	275	27	of	of	ADP
ijtc-685	275	28	tax	tax	PROPN
ijtc-685	275	29	&	&	CCONJ
ijtc-685	275	30	accounting	account	VERB
ijtc-685	275	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-685	275	32	zulfikar	zulfikar	PROPN
ijtc-685	275	33	,	,	PUNCT
ijtc-685	275	34	r.	r.	PROPN
ijtc-685	275	35	,	,	PUNCT
ijtc-685	275	36	astuti	astuti	PROPN
ijtc-685	275	37	,	,	PUNCT
ijtc-685	275	38	k.	k.	PROPN
ijtc-685	275	39	d.	d.	PROPN
ijtc-685	275	40	,	,	PUNCT
ijtc-685	275	41	&	&	CCONJ
ijtc-685	275	42	ismail	ismail	PROPN
ijtc-685	275	43	,	,	PUNCT
ijtc-685	275	44	t.	t.	PROPN
ijtc-685	275	45	(	(	PUNCT
ijtc-685	275	46	2022	2022	NUM
ijtc-685	275	47	)	)	PUNCT
ijtc-685	275	48	.	.	PUNCT
ijtc-685	276	1	financial	financial	ADJ
ijtc-685	276	2	accounting	accounting	NOUN
ijtc-685	276	3	standards	standard	NOUN
ijtc-685	276	4	for	for	ADP
ijtc-685	276	5	micro	micro	NOUN
ijtc-685	276	6	,	,	PUNCT
ijtc-685	276	7	small	small	ADJ
ijtc-685	276	8	,	,	PUNCT
ijtc-685	276	9	and	and	CCONJ
ijtc-685	276	10	medium	medium	ADJ
ijtc-685	276	11	entities	entity	NOUN
ijtc-685	276	12	(	(	PUNCT
ijtc-685	276	13	sak	sak	NOUN
ijtc-685	276	14	emkm	emkm	NOUN
ijtc-685	276	15	)	)	PUNCT
ijtc-685	276	16	in	in	ADP
ijtc-685	276	17	indonesia	indonesia	PROPN
ijtc-685	276	18	:	:	PUNCT
ijtc-685	276	19	factors	factor	NOUN
ijtc-685	276	20	,	,	PUNCT
ijtc-685	276	21	and	and	CCONJ
ijtc-685	276	22	implication	implication	NOUN
ijtc-685	276	23	.	.	PUNCT
ijtc-685	277	1	quality	quality	NOUN
ijtc-685	277	2	access	access	NOUN
ijtc-685	277	3	to	to	ADP
ijtc-685	277	4	success	success	NOUN
ijtc-685	277	5	,	,	PUNCT
ijtc-685	277	6	23(189	23(189	NOUN
ijtc-685	277	7	)	)	PUNCT
ijtc-685	277	8	,	,	PUNCT
ijtc-685	278	1	128–143	128–143	NUM
ijtc-685	278	2	.	.	PUNCT
ijtc-685	279	1	https://doi.org/10.47750/qas/23.189.15	https://doi.org/10.47750/qas/23.189.15	PROPN
ijtc-685	279	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN